Customs and Excise Act

The Laws of Zambia
Copyright Ministry of Legal Affairs, Government of the Republic of Zambia
REPUBLIC OF ZAMBIA
THE CUSTOMS AND EXCISE ACT
CHAPTER 322 OF THE LAWS OF ZAMBIA
CHAPTER 322 THE CUSTOMS AND EXCISE ACT
THE CUSTOMS AND EXCISE ACT
ARRANGEMENT OF SECTIONS
PART I PRELIMINARYPART I
PRELIMINARY

2 OF THE LAWS OF ZAMBIA
CHAPTER 322 THE CUSTOMS AND EXCISE ACT
THE CUSTOMS AND EXCISE ACT
ARRANGEMENT OF SECTIONS
PART I PRELIMINARYPART I
PRELIMINARY

1. Short title
2. Interpretation
3. Commissioner-General and Commissioner of Customs and Excise
4. Powers of Commissioner-General
PART II POWERS OF OFFICERS
5. Stationing of officers on ship or train
6. Officers to travel free when on duty
7. Powers of officers in relation to ships, aircraft, or vehicles
8. Sealing of goods on ships, aircraft, or vehicles
9. General powers of officers
10. Taking of samples
11. Opening of packages
12. Action of officer when given unsatisfactory answers to questions
PART III IMPORTATION OF GOODS
13. Customs ports, aerodromes and houses
14. Establishment of customs barriers
15. Prohibition of importation or exportation except through appointed ports
16. Appointment of landing, loading, and examination places
17. Licensing of customs areas
18. Charges by owner or operator of customs area
19. Vehicles entering or leaving customs areas
20. Person in charge of train to supply documents to officer
21. Person in charge of vehicle to report goods
21A. Duty of persons arriving in Zambia to report to custom house
22. Report of arrival of aircraft
23. Report of arrival of ships
24. Non application of section fifteen
25. Report by operator of a pipeline
26.

house
22. Report of arrival of aircraft
23. Report of arrival of ships
24. Non application of section fifteen
25. Report by operator of a pipeline
26.

Report may be amended
27. Cargo may remain on board ships or aircraft
28. Liability for duty
29. Master, pilot, or pipeline operator may appoint agent
30. Goods deemed to have been imported
30A Person entitled to act as declarant
31. Time of importation
32. No importation without entry
32A. Entry of ships, aircraft and other vehicles
32B. Entry of goods prior to importation
33. Entry of goods
33A. Commissioner General may defer payment of duty
34. Obligations for entry of imported goods
35. Repealed by Act No. 4 of 1999
36. Repealed by Act No. 4 of 1999
37. Details to be shown on entry
38. Repealed by Act No. 4 of 1999
39. Repealed by Act No. 4 of 1999
40. Goods prohibited from importation

. 4 of 1999
37. Details to be shown on entry
38. Repealed by Act No. 4 of 1999
39. Repealed by Act No. 4 of 1999
40. Goods prohibited from importation

41. Restricted importation
41A. Declaration of currency notes
42. Wreck
PART IV CUSTOMS CARRIERS
43. Customs Carriers
44. Payment of duty by customs carrier
45. Repealed by Act No. 4 of 1999
46. Repealed by Act No. 4 of 1999
PART V EXPORTATION OF GOODS
47. Exporter to deliver customs documents and produce goods
48. Exportation of goods
49. Exportation of goods over land
50. Outward clearance of ships
51. Outward clearance of aircraft
52. Master, pilot, or pipeline operator may appoint agent
53. Time of exportation of goods
54. Restriction of exportation
PART VI WAREHOUSING OF GOODS
55. Licensing of bonded warehouse
56. Issuing or reissuing of bonded warehouse licence
57. Storing of goods in warehouse without payment of duty
58. Removal of goods from warehouse
59. Bonded goods as stores for aircraft or ships
60. Repealed by Act No. 4 of 1999
61. Liability of goods to duty at date of entry for consumption
62. When warehoused goods shall be cleared
63. Sorting, repacking or destroying goods under customs authority
64. Transfer of ownership of goods warehoused
65. Warehouses may be locked by an officer
66. Taking stock and duty on deficiencies
67. Sampling of warehoused goods
68.

wnership of goods warehoused
65. Warehouses may be locked by an officer
66. Taking stock and duty on deficiencies
67. Sampling of warehoused goods
68.

Remittal of duty on certain warehoused goods which are destroyed, etc. 68A. Failure to pay duty by importer or owner of warehoused goods
69. Removal of goods in bond to any other port of entry or any other country
70. Responsibility for goods placed in a bonded warehouse
PART VII ORDINARY DUTIES AND DUMPING DUTIES
71. Definition of production of goods
72. Customs duties
72A. Export Duties
73. Determination of origin of manufactured goods
74. Interpretation

UTIES
71. Definition of production of goods
72. Customs duties
72A. Export Duties
73. Determination of origin of manufactured goods
74. Interpretation

75. Complaint against goods
75A. Extent of injury
75B. Provisional dumping or countervailing duty
75C. Application of dumping and countervailing duty
75D. Provisional duty on imported goods
75E. Powers on an inquiry on subsidised or dumped goods
76. Excise duties
76A. Payment of excise duty on imported goods
76B. Excise duty on services
77. Surtax
78. Repealed by Act No. 4 of 1999
79. Duties payable subject to certain provisions
80. Repealed by Act No. 4 of 1999
PART VIIA SAFEGUARD MEASURES
80A. Interpetation of Part VIIA
80B. Application of safeguard measures
80C. Refund and Releases
80D. Imposition, extension or liberalization of definite safeguard measures
80E. Provisions of the Act with respect to safeguard measures
80F. Regulations
PART VIII AGREEMENTS
81. President may enter into customs agreements
82. Minister may make regulations to give effect to agreements
83. Provisions of agreements and regulations to prevail when inconsistent with
this Act or any other law
84. Repealed by Act No. 4 of 1999
PART IX VALUE FOR DUTY PURPOSES
85. Importer to specify customs value on entry
86. Amendment of valuation assessment
87. Foreign currency to be converted into Zambian currency
88.

ES
85. Importer to specify customs value on entry
86. Amendment of valuation assessment
87. Foreign currency to be converted into Zambian currency
88.

Assessment of excise duty due on importation
88A. Assessment of excise duty and surtax on goods manufactured in Zambia
88B. Valuation of exports
PART X REBATES, REFUNDS, AND REMISSIONS OF DUTY
Section
89. Suspension and rebate of certain duties
90. Claims for exemption; burden of proof on claimant
91. Goods for President to be exempt from duty
92. Refunds generally

nd rebate of certain duties
90. Claims for exemption; burden of proof on claimant
91. Goods for President to be exempt from duty
92. Refunds generally

PART XI EXCISE AND SURTAX MANAGEMENT
93. Licence to manufacture goods liable to excise duty or surtax
94. Goods which may be manufactured without licence and without payment of
duty
95. Authority to manufacture goods without licence and without payment of
duty
96. Power of Commissioner-General to authorise manufacture of certain goods
97. Licensing of manufacturers
98. Refusal or suspension of licence
99. Appeals
100. Surrender of licence
101. Authorised premises
102. Repealed by Act No. 4 of 1999
103. Repealed by Act No. 4 of 1999
104. Repealed by Act No. 4 of 1999
105. Repealed by Act No. 4 of 1999
106. Repealed by Act No. 4 of 1999
107. Repealed by Act No. 4 of 1999
108. Duties of licensed manufacturer
108A. Cigarette tax stamps
109. Records to be kept on licensed premises
110. Stocktaking
111. Duty to be paid on surplus stock
112. Duty to be paid in respect of deficiency in stock, etc. 113. Entry and search of premises
114. Where processes in licensed premises are to be carried out and goods kept
115. Supervision of operations
116. Tables for calculating quantities of goods liable to excise duty or surtax
117.

e to be carried out and goods kept
115. Supervision of operations
116. Tables for calculating quantities of goods liable to excise duty or surtax
117.

Obligations of manufacturers of goods liable to excise duty or surtax
118. Licensee to provide storerooms, plugs, taps, etc. 119. Damages to locks, pipes, safes, etc. 120. Erection of safes, receivers, and requisites in connection therewith
121. Vats and butts
122. Ascertaining capacity of distillery, refinery tanks etc. 123. Strength to be as denoted by Gay Lussacs’ Hydrometer
124. Spirits store
125. Receipt into spirits store
126. Storing of manufactured wines
127. Removal of and securing of duty on spirits or wines
128. Opening of store in the absence of an officer
129. Repealed by Act No. 4 of 1999
130. Repealed by Act No. 4 of 1999
131. Prohibitions in respect of brewing
132. Prohibitions in respect of worts, wash, low-wines, etc. 133. Spirits, worts, etc., illicitly kept
134. Removing or selling tobacco in respect of which any provision of this Act has
been contravened to be an offence
135. Using or supplying unauthorised or previously used stamp labels to be an
offence
136. Restriction of weight of cigarettes which may be manufactured

5. Using or supplying unauthorised or previously used stamp labels to be an
offence
136. Restriction of weight of cigarettes which may be manufactured

137. Removal of goods liable to excise duty or surtax
138. Procedure on cessation of manufacture of goods liable to excise duty or
surtax
139. Loss of goods liable to excise duty or surtax in warehouses
139A. Interpretation
139B. Licensing of service providers
139C. Application for Licence
139D. Issue of Licence
139E. Commissioner General may authorise service provider to render services
without licence or payment of duty
139F. Surrender of license
139G. Duties of licensed service provider
139H. Duty payable to constitute debt to Government
139I. Records to be kept on licensed premises
139J. Stocktaking or valuation or equipment and materials
139K. Entry and search of premises
139L. Obligation of service provider
139M. Procedure on cessation of service provider to render service
PART XII OFFENCES, PENAL PROVISIONS, AND PROCEDURE
140. False statements by persons arriving in Zambia
141. False invoices, false representation and forgery
142. Possession of blank invoice
143. Obstruction of officers
144. Removing, altering, or defacing marks or seals
145. Certain responsibilities of master, pilot, or person in charge of vehicle
146. Removing or breaking locks placed on warehouse
147.

marks or seals
145. Certain responsibilities of master, pilot, or person in charge of vehicle
146. Removing or breaking locks placed on warehouse
147.

Failure to make full declaration of sealable goods
148. Bribery, collusive seizure or agreement not to seize
149. Smuggling
150. Importation of prohibited or restricted goods to be an offence
151. Miscellaneous offences
152. Warehousing irregularities
153. Offences by licensed manufacturer
154. Offences relating to the use of ships, aircraft, or vehicles
155. General penalties
156. Concealed goods
157. Forfeited packages, containers, or utensils
158. Substitution of other goods for goods actually liable to seizure
159. Vehicles carrying goods liable to forfeiture
160. Ships, aircraft, or vehicles adapted for smuggling liable to forfeiture
161. Embargo on goods which have passed out of customs control
162. Power of officer to seize goods
163. Power of Commissioner-General to release goods seized
164. Notice of action to be given to Authority
165. Tender of amends and effect thereof
166. Court may refuse costs
167. Pest infected or harmful goods

64. Notice of action to be given to Authority
165. Tender of amends and effect thereof
166. Court may refuse costs
167. Pest infected or harmful goods

168. Imposition of fine by Commissioner-General
169. Orders by court as to unpaid duty and forfeitures
170. Liens and preferences
170A. Recovery by distress
171. Interest to be paid for late payment
171A. Attachment of debts
172. Impounding of documents
173. Burden of proof
174. Evidence in certain circumstances
PART XIII GENERAL
175. Secrecy
176. Oaths and affidavits
177. Entries, oaths, etc., made outside Zambia to be of full force and effect in
Zambia
178. Translation of foreign documents
179. Conditions and enforcement of bonds
180. Fresh security
181. Joint and several liability of subscribers to bond
182. Security to be given by agents and other persons for due observance of
laws
182A. Licensing of Clearing and Forwarding Agents
183. Liabilities of agent and principal
184. Written authority to transact business on behalf of another
185. Expense and risk of handling goods
186. Repealed by Act No. 4 of 1999
187. Sellers of goods to produce proof of payment
188. Persons carrying on business to keep proper books
189. Claims and refunds
190. Appeals to Tribunal
191. Rates of duty in relation to time of importation or entry
192.

on business to keep proper books
189. Claims and refunds
190. Appeals to Tribunal
191. Rates of duty in relation to time of importation or entry
192.

Circumstances in which payment of proposed duty may be deferred
193. Repealed by Act No. 4 of 1999
194. Policies and instructions by Commissioner-General
195. Customs warehouses
196. Weights and measures
197. Goods in transit
198. Regulations
199. Orders
200. Rules
201. Delegation of Commissioner-General’s functions
202. Presumption as to absence of licence, etc. PART XIV
MISCELLANEOUS
203. Disposal of goods by the Commissioner-General
204. Goods to be donated by Commissioner-General
205. Proceeds of sale

etc. PART XIV
MISCELLANEOUS
203. Disposal of goods by the Commissioner-General
204. Goods to be donated by Commissioner-General
205. Proceeds of sale

206. Savings and transitional provisions
FIRST SCHEDULE - Customs tariff
SECOND SCHEDULE - Excise tariff
THIRD SCHEDULE - Repealed by Act No. 4 of 1999
FOURTH SCHEDULE - Surtax tariff
FIFTH SCHEDULE - Valuation of goods for the purpose of the Tariff. SIXTH SCHEDULE - Valuation of goods for the purposes of assessing Excise duty
or surtax payable on goods manufactured in Zambia
SUBSIDIARY LEGISLATION
Federal Acts
1 of 1980 16 of 1955
5 of 1981 24 of 1955
4 of 1982 10 of 1956
3 of 1983 16 of 1956
1 of 1984 16 of 1956
14 of 1984 20 of 1956
1 of 1985 29 of 1956
1 of 1986 1 of 1957
18 of 1986 10 of 1957
4 of 1987 20 of 1957
10 of 1988 24 of 1957
25 of 1989 15 of 1958
20 of 1992 25 of 1958
17 of 1993 7 of 1959
13 of 1994 15 of 1959
15 of 1994 21 of 1959
17 of 1995 22 of 1959
16 of 1996 44 of 1959
9 of 1997 3of 1960
1 of 1998 4 of 1960
2 of 1998 17 of 1960
4
of 1999 18 of 1960
39 of 1960
5 of 1961
3 of 2000
2 of 2001 22 of 1961
1 of 2002
21 of 2002
1 of 2003
3 of 2004
11 of 2004
4 of 2005
3 of 2006
Government Notices 4 of 1962
407 of 1963 6 of 1962
13 of 1964 25 of 1962
14 of 1964 36 of 1962
82 of 1964 49 of 1962
86 of 1964 3 of 1963
139 of 1964 9 of 1963
143 of 1964 25 of 1963
Acts No.

6 of 1962
13 of 1964 25 of 1962
14 of 1964 36 of 1962
82 of 1964 49 of 1962
86 of 1964 3 of 1963
139 of 1964 9 of 1963
143 of 1964 25 of 1963
Acts No.

Statutory instruments 66 of 1963
145 of 1965 16 of 1964
173 of 1965 35 of 1964

30 of 1965
31 of 1965
47 of 1965
3 of 1966
21 of 1966
37 of 1966
38 of 1966
54 of 1966
2 of 1967
3 of 1967
22 of 1967
52 of 1967
7 of 1968
15 of1968
17 of 1968
29 of 1968
38 of 1968
39 of 1968
48 of 1968
3 of 1969
14 of 1969
19 of 1969
34 of 1970
1 of 1971
2 of 1971
31 of 1971
2 of 1972
24 of 1973
26 of 1973
7 of 1974
2 of 1975
1 of 1976
1 of 1977
1 of 1978
CHAPTER 322
CUSTOMS AND EXCISE
An Act to provide for the imposition, collection and
management of customs, excise and other duties, the
licensing and control of warehouses and premises for the
manufacture of certain goods, the regulating, controlling
and prohibiting of imports and exports, the conclusion of
customs and trade agreements with other countries,
forfeitures and for other matters connected therewith or
incidental thereto.
[1st July 1955]
PART I
PRELIMINARY

trade agreements with other countries,
forfeitures and for other matters connected therewith or
incidental thereto.
[1st July 1955]
PART I
PRELIMINARY

1. (1) This Act may be cited as the Customs and Excise Act. (2) This Act shall be deemed to have come into operation on 4th
February, 2006. (As amended by G. N.. No. 407 of 1963, Act No. 1 of 1998, No. 2 of 1998, No. 4 of
1999,No.3 of 2000, No. 2 of 2001, No. 1 of 2002, No. 21 of 2002, No. 1 of 2003,
No. 3 of 2004, No. 5 of 2005 and No. 3 of 2006 )
2. In this Act, unless the context otherwise requires -
“agreement” means any customs or trade agreement entered into
by the President in terms of section eighty-one;
“alcoholic spirits” means a mixture of alcohol in distilled water
containing 57.1 per centum of alcohol by volume at 15.6 degrees
Celsius or 49.28 per centum of alcohol by weight, and having a
specific gravity at 15.6 degrees Celsius of 0.91976 referred to
distilled water at the same temperature. “aircraft” includes balloons, kites, gliders, airships, and flying
machines;
“alcoholic strength” in relation to spirits, means the strength of
alcohol by volume ascertained by Gay Lussac’s hydrometer.

ips, and flying
machines;
“alcoholic strength” in relation to spirits, means the strength of
alcohol by volume ascertained by Gay Lussac’s hydrometer.

“assessment of duties and taxes” means the determination of the
amount of duties and taxes payable,
“Assistant Commissioner” means an Assistant Commissioner of
the Customs and Excise Division of the Zambia Revenue
Authority;
“Authority” means the Zambia Revenue Authority established by
the Zambia Revenue Authority Act;
“beer” includes -
(a) ale, stout, porter, spruce beer, lager beer and black beer; and
(b) any other potable liquid containing two percentum of alcohol
by volume which is derived by fermentation other than honey beer,
opaque beer, cider, perry or wine;
“Board” means the Zambia Revenue Authority Board established
by the Zambia Revenue Authority Act;
“brandy” means -
(a) a distillate produced solely by the distillation of wine derived
from the fermented juice of grapes, by a pot still or similar process
at a strength not exceeding eighty per centum of alcohol by
volume; or
(b) a mixture of two or more distillates as defined in paragraph (a)
of this definition; or
(c) a distillate or mixture of distillates as defined in paragraph (a)
or (b) of this definition to which has been added wine spirit or
neutral spirit and flavouring matter so, however, that the finished
Short Title
Interpretation
Cap.

definition to which has been added wine spirit or
neutral spirit and flavouring matter so, however, that the finished
Short Title
Interpretation
Cap.

321
Cap. 321

321
Cap. 321

PART II
POWERS OF OFFICERS
5. The Commissioner-General may station an officer on any ship or train
while such ship or train is within Zambia and the master of any such ship
or the person in charge or control of any such train shall provide free of
charge such accommodation and board as the Commissioner-General
may reasonably require. (As Amended by Act No. 4 of 1999)
6. Any officer, when travelling on any duty connected with the
administration of this Act in any ship or train, shall be entitled to travel
free of charge as a passenger of such class as the Commissioner-General
may direct. 7.

n of this Act in any ship or train, shall be entitled to travel
free of charge as a passenger of such class as the Commissioner-General
may direct. 7.

(1) An officer may board any ship arriving at or being about to depart
from any port in Zambia, or being within Zambian waters, and -
(a) may freely stay on board for so long as the officer considers necessary
for the proper performance of duties or until all goods laden therein have
been delivered from such ship;
(b) shall have free access and the right to search every part of the ship
and to examine all goods on board;
(c) shall have power to fasten down hatchways, doors and other
openings;
(d) shall have power to lock up, seal, mark, or otherwise secure any goods
on board that ship; and
(e) shall have the right to, lock up, seal, or otherwise secure the ship’s
wireless apparatus. (2) An officer may enter any aircraft or vehicle arriving in or being about
to depart from Zambia, or any aircraft or vehicle within Zambia which is
suspected of containing uncustomed goods, and may, mutatis mutandis,
exercise the powers provided for in subsection (1).

ehicle within Zambia which is
suspected of containing uncustomed goods, and may, mutatis mutandis,
exercise the powers provided for in subsection (1).

(3) If any place or any package within or upon any ship, aircraft, or
vehicle is locked or otherwise secured and the keys thereto or other
means of opening it are not produced on demand, the officer may open
such place or package in any manner in his power. (4) An officer may, in the pursuance of that officer’s duties, stop and
detain within the borders of Zambia any ship, aircraft, or vehicle entering
or about to depart from Zambia. (As amended by G. N. No. 407 of 1963, Act No. 16 of 1964, . I. No. 173 of
1965 and Act No. 4 of 1999)
Stationing of officers
on ship or train
Officers to travel
free when on duty
Powers of Officer
in relation to
ships, aircraft or
vehicle

o. 4 of 1999)
Stationing of officers
on ship or train
Officers to travel
free when on duty
Powers of Officer
in relation to
ships, aircraft or
vehicle

8. (1) In addition to the powers conferred by section seven, an officer, if
he enters any ship, aircraft, or vehicle under the powers conferred by
section seven, may, subject to such regulations as may be prescribed or to
such rules as the Commissioner-General may make, seal up all sealable
goods on the ship, aircraft, or vehicle which are either unconsumed stores
of the ship, aircraft, or vehicle or the personal property or in the
possession of the master or pilot or any member of the crew thereof, and
the master or pilot and members of the crew shall declare all such
sealable goods and produce such goods when called upon by an officer to
do so. (2) An officer may seal up any goods other than sealable goods in the
possession of the master, pilot, members of the crew, or passengers on
the ship, aircraft, or vehicle. (3) Except by the authority of an officer, no seal placed by an officer
upon any goods under this section shall be broken or disturbed while the
ship, aircraft, or vehicle remains at any place in Zambia. (4) Nothing in this section contained shall in any way affect the
provisions of sections twenty, twenty-one, twenty-two and twenty-three.

e in Zambia. (4) Nothing in this section contained shall in any way affect the
provisions of sections twenty, twenty-one, twenty-two and twenty-three.

(5) An officer may permit surplus stores to be entered for consumption
under and subject to the same rules, regulations, and duties to which the
like kinds of goods would be subject on importation, or permit any
surplus stores to be entered and warehoused for future use as ship’s,
aircraft or vehicle stores, even if they could not legally be imported for
consumption. (As amended by G. N. No. 407 of 1963 and Act No. 4 of 1999)
9. (1) An officer may stop and search any person, including any person
within or upon any ship, aircraft, or vehicle, whom he has good reason to
suspect of having secreted about him or in his possession any dutiable
goods or any goods in respect of which there has been a contravention of
any of the provisions of this Act:
Provided that -
(i) before being searched, such person may demand to be taken before an
officer of higher rank who may, at his discretion, discharge such person
or direct that he be searched;
(ii) a person shall be searched only by a person of the same sex.

ank who may, at his discretion, discharge such person
or direct that he be searched;
(ii) a person shall be searched only by a person of the same sex.

(2) For the protection of the revenue and the proper administration of this
Act, the Commissioner-General or an officer authorised by the
Commissioner-General may-
(a) without previous notice, at any time enter any store, shop, structure, or
enclosed area for the reception of goods, for the purpose of making such
Sealing of goods
on ships, aircraft
or vehicles
General powers of
Officers

or
enclosed area for the reception of goods, for the purpose of making such
Sealing of goods
on ships, aircraft
or vehicles
General powers of
Officers

examination and inquiry as he considers necessary, and may seal, mark,
detain or otherwise secure any package there found;
(b) while he is on such premises or at any other time, require from any
person the production then and there, or at a time and place to be fixed by
the officer, of any book, document, or thing which is required under the
provisions of this Act to be kept or exhibited, or which is or has been
on such premises or in the possession or custody or under the control of
any such person or his employee;
(c) at any time and at any place require from any person who has the
possession, custody, or control of any such book, document, or thing, as
is mentioned in paragraph (b), the production thereof then and there, or at
a time and place to be fixed by the officer;
(d) examine and make extracts from and copies of such books or
documents as are mentioned in paragraph (b) and may require from any
person an explanation of any entry therein and may seize such books,
documents, or things as in his opinion may afford evidence of an offence
under this Act; and
(e) take with him on to such premises an assistant who may be a police
officer or other person.

may afford evidence of an offence
under this Act; and
(e) take with him on to such premises an assistant who may be a police
officer or other person.

(3) Any person who is in occupation, ownership, or control of any
premises referred to in subsection (2) and every person employed by him
shall at all times furnish such facilities as are required by an officer for
entering such premises in the course of his duties and for the exercise of
the powers conferred by subsection (2). (4) If an officer, after having declared his official capacity and his
purpose and having demanded admission into any premises referred to in
subsection (2), is not immediately admitted thereto, he and any person
assisting him may at any time, but during the hours of darkness only in
the presence of a police officer, break open any door or window or break
through any wall on such premises for the purpose of entry and search. (5) An officer and any person assisting him may at any time break up any
part of any premises referred to in subsection (2) for the purpose of
search, and if any safe, chest, box, or package is locked or otherwise
secured and the keys thereof or other means of opening it are not
produced upon demand, may open such safe, chest, box, or package by
any means at his disposal.

d the keys thereof or other means of opening it are not
produced upon demand, may open such safe, chest, box, or package by
any means at his disposal.

(6) If a search reveals no breach of this Act, any damage done by an
officer or person assisting him shall be made good at the expense of the
Government, unless such officer or other person has been obstructed in
the exercise of his powers under this section. (7) Where the Commissioner-General has reasonable grounds to suspect
that any person, company or institution has contravened or failed to
comply with any provision of this Act, he may apply to the High Court ex
parte for an order requiring any bank or financial institution to furnish

to
comply with any provision of this Act, he may apply to the High Court ex
parte for an order requiring any bank or financial institution to furnish

him within the time limited by the order, a statement in writing
containing particulars of:
(a) all bank accounts, whether current or deposit, business or private, of
such person, company or institution kept at any branch of that bank or
financial institution; and
(b) deposits or sources of deposits made by such person, company or
institution in any account maintained at that bank or financial institution;
and
(c) all payments made by or to any such person, company or institution. (8) Upon any such examination or inspection as is referred to in this
section or in respect of any matter connected with the provisions of this
Act, an officer shall have the right to put such questions to any person as
may be required for obtaining all necessary information. (As amended by G. N. No. 407 of 1963, Acts No. 16 of 1996, No. 4 of
1999 and No. 1 of 2003)
10.

y be required for obtaining all necessary information. (As amended by G. N. No. 407 of 1963, Acts No. 16 of 1996, No. 4 of
1999 and No. 1 of 2003)
10.

An officer may at any time take, without payment, samples of any
goods for examination or for ascertaining the duties payable thereon or
for such other purpose as the Commissioner-General may consider
necessary, and such samples shall be dealt with and accounted for in such
manner as the Commissioner-General may direct:
Provided that any sample so taken shall, whenever possible, be returned
to the owner of the goods. (As amended by Act No. 16 of 1996)
11. (1) An officer may require the owner of any package imported or
believed to have been imported into Zambia, or entered for export or
believed to be intended for export from Zambia, to open such package
and may examine, weigh, mark, or seal such goods as are contained
therein. (2) An officer may, in the absence of the owner of any such package as is
mentioned in subsection (1), open and examine such package at the
owner’s risk and expense. (As amended by G. N. No. 407 of 1963, Acts No. 16 of 1964 and No. 4 of
1999)
12.

n (1), open and examine such package at the
owner’s risk and expense. (As amended by G. N. No. 407 of 1963, Acts No. 16 of 1964 and No. 4 of
1999)
12.

(1) Where an officer-
(a) is not satisfied that the answer to a question put to a person under
any section of this Act is correct;
(b) has not been given an answer to a question put to a person under
any section of this Act; or
Taking of samples
Opening of
packages

Act is correct;
(b) has not been given an answer to a question put to a person under
any section of this Act; or
Taking of samples
Opening of
packages

(c) is not satisfied with the explanation given by a person in respect of
goods that are or have been, or that the officer suspects are or have been,
in that person's possession or under that person's control and the officer
has reasonable cause to suspect that an offence has been, is being, or is
about to be, committed against this Act by that person, the officer may-
(i) take such person to a police station and lay a charge against that
person; or
(ii) if there is no police station in the vicinity take such person before a
magistrate with a view to obtaining a warrant for that person’s arrest. (As amended by Act No. 4 of 1999)
Action of officer
when given
unsatisfactory
answers to
questions
PART III
IMPORTATION OF GOODS
13.

person’s arrest. (As amended by Act No. 4 of 1999)
Action of officer
when given
unsatisfactory
answers to
questions
PART III
IMPORTATION OF GOODS
13.

(1) The Minister may, subject to such terms and conditions as the
Minister may specify-
(a) appoint places to be customs ports for Zambia at or through which
goods may be imported or exported and persons may arrive or depart, by
land or water;
(b) appoint places within Zambia to be customs aerodromes at or through
which goods may be imported or exported and persons may arrive or
depart, by air;
(c) define the roads or routes over which imported goods that are
Customs ports,
aerodromes and houses

orted and persons may arrive or
depart, by air;
(c) define the roads or routes over which imported goods that are
Customs ports,
aerodromes and houses

uncustomed, or goods that are to be conveyed in bond or goods intended
for export, shall be conveyed to or from a particular customs port or
customs aerodrome;
(d) appoint custom houses at customs ports or customs aerodromes or
elsewhere within Zambia for the processing of entries, the
collection of revenue and for the general administration of this Act; and
(e) determine the hours of the day and night during which particular
customs ports and custom houses shall be open for the processing of
persons and goods either in general or in specific classes or categories. (2) The Minister may, by statutory order, revoke or amend any
appointment, determination, definition, direction or specification made
under subsection (1). (As amended by Act No. 4 of 1999)
14. (1) The Commissioner-General may establish customs barriers on
any road or route for the control of imports and exports. (2) Any person who fails to stop at a customs barrier established in terms
of subsection (1) or who breaks or damages such barrier shall be guilty of
an offence. (As amended by No.1 of 1957 and Act No. 16 of 1996)
15.

n terms
of subsection (1) or who breaks or damages such barrier shall be guilty of
an offence. (As amended by No.1 of 1957 and Act No. 16 of 1996)
15.

(1) Subject to subsections (2) and (3) and section twenty-one A, all
ships, aircraft and vehicles including trains and all persons whether or not
engaged in importing or exporting goods shall enter or leave Zambia
through ports or aerodromes appointed under section thirteen, and shall
follow such routes as may have been appointed or defined under that
section, and shall comply with all rules and regulations made under this
Act or any other written law in force for the protection of the revenue and
trade of Zambia or for any other purpose. (2) The Commissioner-General may, at his discretion, permit, subject to
such conditions as he may specify, ships, aircraft and vehicles and
persons whether or not engaged in importing or exporting goods to enter
or leave Zambia through places or aerodromes or by routes other than
those appointed or defined in terms of section thirteen. (3) Any pipeline through which goods may be imported or exported
shall, for its length in Zambia, be laid along such route as may be defined
in respect thereof under section thirteen, and shall be constructed and
operated in accordance with such regulations as may be prescribed. (Act No.

ed
in respect thereof under section thirteen, and shall be constructed and
operated in accordance with such regulations as may be prescribed. (Act No.

16 of 1964 as amended by Acts No. 48 of 1968, No. 16 of 1996
and No. 4 of 1999)
16. (1) The Commissioner-General may appoint at any customs port or
customs aerodrome places to be known as examination stations for the
Establishment
of customs
barriers
Prohibition of
importation or
exportation except
through appointed
ports

to be known as examination stations for the
Establishment
of customs
barriers
Prohibition of
importation or
exportation except
through appointed
ports

embarking and disembarking of persons and for the loading, unloading,
and examination of goods including baggage, and may from time to time
make such rules and lay down such conditions in connection therewith as
the Commissioner-General considers necessary. (2) Where at any customs port or customs aerodrome, an examination
station has been appointed under this section, any person who embarks or
who disembarks or who loads or unloads goods otherwise than at such
place, except with the written permission of the Commissioner-General,
shall be guilty of an offence. (As amended by Acts No. 16 of 1996 and No.4 of 1999)
17.

xcept with the written permission of the Commissioner-General,
shall be guilty of an offence. (As amended by Acts No. 16 of 1996 and No.4 of 1999)
17.

(1) The Commissioner-General may, subject to such terms and
conditions as the Commissioner-General may determine license-
(a) any area, place or building in or at a customs port of entry or customs
aerodrome, as a customs area in which imported goods or goods for
export may be held and stored before entry for consumption,
warehousing, export or such other purpose as permitted or required by
this Act; or
(b) customs areas at inland places for the receipt and storage of
uncustomed goods carried by licensed customs carriers, including trains,
before entry in accordance with this Act. (2) A licence issued under this section shall expire on 31st December in
each year and may be renewed by the Commissioner-General on receipt
of an application for renewal in the prescribed form and on payment of
the prescribed fee. (3) The owner or operator of a customs area shall provide and maintain
without charge such accommodation and facilities as the
Commissioner-General may determine are reasonably necessary and
suitable for the purposes of carrying out the functions and responsibilities
of the Customs Division at that place.

rmine are reasonably necessary and
suitable for the purposes of carrying out the functions and responsibilities
of the Customs Division at that place.

(4) No person or vehicle shall enter or leave a customs area, and no goods
whether dutiable or not shall be brought into or taken out of any customs
area, otherwise than through an entrance or exist approved for that
purpose by the Commissioner-General. (5) No vehicle or goods shall be taken out of any customs area without
the permission of the Commissioner-General. (6) Any person or vehicle entering or leaving any customs area and all
goods which are being brought into or out of such area may be detained
by an officer for the purposes of search or examination. Appointment of
landing, loading
and examination
places
Appointment of
customs areas

detained
by an officer for the purposes of search or examination. Appointment of
landing, loading
and examination
places
Appointment of
customs areas

(7) The operation of any customs area shall be subject to such regulations
and rules as may be made pursuant to the provisions of this Act. (As amended by Act No. 4 of 1999 and No. 4 of 2005)
18. No charges shall be made by the owner or operator of a customs area
for the reception and storage in that area of any imported goods during
such period and under such circumstances as may be prescribed under
this Act. (Act No. 4 of 1999)
19. The driver or person in charge or having the control of any vehicle
which is within or is entering or leaving any customs area shall, when
requested to do so by an officer by word, sign, or in any other manner,
cause the vehicle to stop for the purpose of search and examination, and
no person shall cause the vehicle to be set in motion again until permitted
by such officer to do so. (As amended by Act No. 4 of 1999)
20.

ation, and
no person shall cause the vehicle to be set in motion again until permitted
by such officer to do so. (As amended by Act No. 4 of 1999)
20.

(1) Upon first arrival in Zambia of any train, the driver or other
person in charge of any train shall cause that train to proceed and stop
within, a customs area and shall deliver to the Customs Division an
inward report in the prescribed form together with such other documents
as may be required by the terms and conditions of the customs carriers
licence issued to the owner or operator of the train. (2) The driver or other person in charge of the train shall answer any
questions asked by any officer in regard to the train, its journey and all
persons, or goods carried on it. (3) No goods shall be unloaded from or loaded on to any train or any part
of a train separated from any other part other than with the permission of
the Customs Division. (4) Any goods permitted by the Customs Division to be unloaded are to
be unloaded within the customs area. (5) No train shall leave the customs area to continue its journey within
Zambia or for any other purpose other than with the written permission of
the Customs Division.

leave the customs area to continue its journey within
Zambia or for any other purpose other than with the written permission of
the Customs Division.

(6) On having received permission from the Customs Division to leave
the customs area, the driver or person otherwise in charge of the train
shall comply with any terms or conditions of that permission and of the
customs carriers licence issued to the owner or operator of the train. (Act No. 4 of 1999)
Charges by owner
or operator of
customs area
Vehicles entering
or leaving
customs

ce issued to the owner or operator of the train. (Act No. 4 of 1999)
Charges by owner
or operator of
customs area
Vehicles entering
or leaving
customs

21. (1) The person in charge of any vehicle, other than a railway train,
arriving in Zambia, shall-
(a) in the case of arrival by ship or aircraft, unless otherwise directed by
an officer, proceed immediately with the vehicle from the examination
station, or other approved point of unloading, to a customs area at that
port or aerodrome; or
(b) in the case of arrival by road, unless otherwise directed by an officer,
proceed immediately to a customs area at that port and before unloading
or in any manner disposing of such vehicle or any goods thereon or
contained therein, shall deliver to the custom house at that port, a report
in the prescribed form together with such other documents as may be
required by the terms and conditions of any customs carriers licence
issued to the owner or operator of the vehicle. (2) The driver or other person in charge of the vehicle shall answer any
questions asked by any officer in regard to the vehicle, its journey and all
persons or goods carried in or on it. (Act No. 4 of 1999)
21 A.

nswer any
questions asked by any officer in regard to the vehicle, its journey and all
persons or goods carried in or on it. (Act No. 4 of 1999)
21 A.

(1) Any person arriving in Zambia shall-
(a) in the case of persons arriving by train, report to the Customs
Division at the customs area designated for trains at the customs port of
arrival;
(b) in the case of persons arriving by ship or aircraft, whether or not
travelling by vehicle carried on that ship or aircraft, report to the Customs
Division at the examination station of the customs port of arrival;
(c) in the case of persons arriving by vehicle, unless otherwise directed
by an officer, convey that vehicle immediately to a customs area
appointed at the customs port of arrival and report to the custom house at
that port;
(d) in the case of persons crossing the border by foot or by means of
transport other than as specified above, report to the custom house at the
customs port nearest to the point at which that person crossed the border. (Act No. 4 of 1999)
22. (1) The pilot in charge of any aircraft arriving in Zambia shall,
immediately after the landing at a customs aerodrome or other place
permitted under the provisions of section fifteen, cause the aircraft to
proceed to the examination station at that place.

ms aerodrome or other place
permitted under the provisions of section fifteen, cause the aircraft to
proceed to the examination station at that place.

(2) The pilot in charge of the aircraft shall-
areas
Person in charge of
train to supply
documents to
officer
Person in charge of
vehicle to report
goods

The pilot in charge of the aircraft shall-
areas
Person in charge of
train to supply
documents to
officer
Person in charge of
vehicle to report
goods

(a) within one hour after landing the aircraft, deliver to the Customs
Division an inward report in the prescribed form together with such other
documents as may be required by or under this Act;
(b) answer any questions asked by any officer in regard to the
aircraft, its cargo, crew, passengers and journey. (3) Except with the permission of the Customs Division, no person shall
enter or leave any aircraft that has arrived in Zambia or unload any cargo
therefrom until a report has been made in terms of this section and any
other customs requirements in regard to inspection or examination of the
aircraft and its passengers and or cargo have been completed. (4) Except with the permission of the Customs Division and in
accordance with a customs clearance, no aircraft shall leave the customs
examination station. (Act No. 4 of 1999)
23. (1) The master of any ship arriving in Zambia at a customs port or
other place permitted in accordance with the provisions of section fifteen
shall cause that ship to proceed immediately to an examination station.

or
other place permitted in accordance with the provisions of section fifteen
shall cause that ship to proceed immediately to an examination station.

(2) The master of any ship arriving in Zambia shall-
(a) within twenty-four hours of such arrival, deliver to the Customs
Division an inward report in the prescribed form together with such other
documents as may be required by or under this Act;
(b) answer any questions asked by any officer in regard to the ship, its
cargo, crew, passengers and journey. (3) Except with the permission of the Customs Division, no person shall
enter or leave any ship that has arrived in Zambia or unload any cargo
therefrom until a report has been made in terms of this section and any
other customs requirements in regard to inspection or examination of the
ship and its passengers or cargo have been completed. (4) Except with the permission of the Customs Division and in
accordance with the customs clearance, no ship shall leave the
examination station. (Act No. 4 of 1999)
24.

permission of the Customs Division and in
accordance with the customs clearance, no ship shall leave the
examination station. (Act No. 4 of 1999)
24.

(1) Section fifteen shall not apply to a ship or aircraft that is required
or compelled to berth, land, anchor or otherwise arrive at a place other
than a customs port or customs aerodrome if such arrival-
(a) is required by any statutory or other requirement relating to
Duty of persons of
arriving in Zambia
to report to customs
house

me if such arrival-
(a) is required by any statutory or other requirement relating to
Duty of persons of
arriving in Zambia
to report to customs
house

navigation; or
(b) is compelled by accident, stress or weather or other necessity. (2) The master, pilot or person in charge of any ship or aircraft to which
this section applies-
(a) shall report forthwith to a customs officer;
(b) shall not, without the consent of a customs officer, permit any goods
carried in the ship or aircraft to be unloaded from it or any of the crew or
passengers to depart from its vicinity; and
(c) shall comply with any directions given by a customs officer in respect
of any goods, crew or passengers carried in the ship or aircraft. (Act No. 4 of 1999)
25. The nature and quantities of goods imported or exported through a
pipeline shall be recorded and reported in such form as may be prescribed
by the operator of the pipeline in such form as may be prescribed and in
such manner as the Commissioner-General may direct, and, for the
purpose of keeping such record and making such report, the operator
shall, at his own expense, provide such apparatus and appliances as the
Commissioner-General may specify. (Act No. 48 of 1968 as amended by Acts No. 16 of 1996 and No. 4 of
1999)
26.

de such apparatus and appliances as the
Commissioner-General may specify. (Act No. 48 of 1968 as amended by Acts No. 16 of 1996 and No. 4 of
1999)
26.

If a report required in terms of section twenty-one, twenty-two,
twenty-three, or twenty-five is found to be in any way incomplete or
incorrect, an officer may, if satisfied that there was no fraudulent
intention, permit the report to be amended by the person who made it. (As amended by Acts No. 48 of 1968, No. 16 of 1996 and No. 4 of 1999)
27. With the permission of and under conditions imposed by an officer
authorised for that purpose by the Commissioner-General at any port or
customs aerodrome, the master of a ship or the pilot of an aircraft may
retain on board cargo consigned to that port or aerodrome or may land at
that port or aerodrome cargo not consigned thereto. (As amended by Act No. 16 of 1996 and No. 4 of 1999)
28.

to that port or aerodrome or may land at
that port or aerodrome cargo not consigned thereto. (As amended by Act No. 16 of 1996 and No. 4 of 1999)
28.

(1) The master of a ship, the pilot of an aircraft, the operator of a
pipeline, or the owner or person in charge of any other vehicle as the case
may be, shall be liable for the duty on all goods which are removed from
the said ship, aircraft, pipeline or other vehicle at any place in Zambia
other than that to which they have been consigned or at which they are
required to be entered, and such liability shall continue until the goods
Report of arrival of
aircraft
Report of arrival of
ships

r at which they are
required to be entered, and such liability shall continue until the goods
Report of arrival of
aircraft
Report of arrival of
ships

have been accounted for to the satisfaction of the Commissioner-General. (2) In all cases where under the provisions of subsection (1) liability for
duty does not rest upon the master of the ship, the pilot of an aircraft, the
operator of a pipeline, or the owner or person in charge of any other
vehicle, liability for duty on all imported goods or goods deemed to have
been imported in terms of section thirty shall rest upon the importer or, in
the case of goods consigned to Zambia, for transhipment to a place
outside Zambia, upon the person within Zambia who deals with the
goods on behalf of the owner thereof.

onsigned to Zambia, for transhipment to a place
outside Zambia, upon the person within Zambia who deals with the
goods on behalf of the owner thereof.

(3) In all cases where under the provisions of subsection (1) liability for
duty does not rest upon the master of the ship, the pilot of an aircraft, the
operator of a pipeline, or the owner or person in charge of any other
vehicle, liability for duty on all exported goods or goods deemed to have
been exported in terms of section forty-seven shall rest upon the exporter
or, in the case of goods consigned from Zambia upon the person within
Zambia who deals with the goods on behalf of the owner of the goods;
(4) If it can be shown before the delivery of any goods has been granted
that such goods have been wrongly consigned or addressed to Zambia or
have been imported through error or oversight on the part of the master of
the ship, the pilot of an aircraft, the operator of a pipeline or the owner or
person in charge of any other vehicle, the Commissioner-General may
allow the said goods to be exported without payment of duty under such
conditions as he may impose. (As amended by G. N. No. 407 of 1963, No. 24 of 1973, Act No. 16 of 1996 and
No. 4 of 2005)
29.

ayment of duty under such
conditions as he may impose. (As amended by G. N. No. 407 of 1963, No. 24 of 1973, Act No. 16 of 1996 and
No. 4 of 2005)
29.

(1) Notwithstanding anything to the contrary contained in sections
twenty-two, twenty-three, and twenty-five, the master of a ship, the pilot
of an aircraft, or the operator of a pipeline, may appoint an agent to
perform any act including the answering of questions under this Act, and
any such act performed by the agent shall in all respects and for all
purposes be deemed to be the act of the master, pilot or operator, as the
case may be. (2) Notwithstanding subsection(1), where the personal attendance of the
master, pilot or operator is required by an officer, such person shall attend
in person and answer any questions asked by an officer. (Act No. 4 of 1999)
30. All goods reported under the provisions of this Part or shown on the
bill of lading, manifest, consignment note, waybill, or other document as
having been consigned to Zambia shall be deemed to have been imported
unless it is proved to the satisfaction of the Commissioner-General that
they were not imported. Non application
of section fifteen

have been imported
unless it is proved to the satisfaction of the Commissioner-General that
they were not imported. Non application
of section fifteen

(As amended by G. N. No. 407 of 1963 and Act No. 16 of 1996)
30A. Any person having the right to dispose of the goods referred to in a
to goods declaration shall be entitled to act as a declarant. 31 (1) The time of importation of any goods into Zambia shall be deemed
to be -
(a) in the case of ships and where goods are imported by ship, at the time
when the ship first enters the territorial waters of Zambia whether or not
in the course of a journey to Zambia;
(b) in the case of aircraft, and where goods are imported by aircraft,
at the time when the aircraft makes its first landing in Zambia;
(c) in the case of trains and where goods are imported by train, at the time
when the train crosses the borders of Zambia;
(d) where goods are imported by pipeline, the time when the goods are
discharged from the pipeline in Zambia;
(e) where goods are imported by means other than ship, aircraft, train or
pipeline, the time when the goods cross the borders of Zambia. (2) The time of importation of any goods imported into Zambia by
post shall deemed to be the time when the goods arrive at the post
office where duty is assessed. (As amended by G. N. No. 407 of 1963, Acts No. 48 of 1968, No.

deemed to be the time when the goods arrive at the post
office where duty is assessed. (As amended by G. N. No. 407 of 1963, Acts No. 48 of 1968, No.

14 of
1984, No. 16 of 1996, No. 4 of 1999 and No. 1 of 2003)
32. (1) Goods shall not be imported into Zambia without entry being
made and without such duties as may be imposed by law being paid or
secured. (2) Subject to the provisions of section thirty-four and any regulations
and or rules made pursuant to this Act, entry of imported goods shall in
each case be made at the customs port of first arrival for one of the
following purposes-
(a) for consumption;
(b) for warehousing in a bonded warehouse;
(c) for in-bond carriage to-
(i) another customs port or customs aerodrome for export; or
Report by operator
of a pipeline
Report may
be amended
Cargo may remain
on board ships
or aircraft
Liability
for duty

customs aerodrome for export; or
Report by operator
of a pipeline
Report may
be amended
Cargo may remain
on board ships
or aircraft
Liability
for duty

(ii) a customs area at another customs port or inland place, for
further entry. (3) Goods entered for warehousing or otherwise for purposes involving
in bond carriage shall be conveyed by licensed customs carrier to such
warehouse, or customs area at another customs port or customs
aerodrome or inland place as is specified in the entry or consignment
documents or as otherwise directed by the Customs Division. (4) Goods entered for in bond carriage to a customs area at another
customs port or inland place for further entry shall be entered for
consumption or warehousing within the period of thirty days as provided
in section thirty-three. (5) The Commissioner-General may specify goods to be entered for
warehousing or otherwise for purposes of in bond carriage, subject to
such conditions as the Commissioner-General may prescribe or
determine by rules made pursuant to section two hundred;
(6) The owner or occupier of a customs area shall not remove or permit
the removal of uncustomed goods placed in the customs area without
written authority from an officer, and no person shall remove or take
delivery of uncustomed goods from a customs area without written
authority from an officer.

hority from an officer, and no person shall remove or take
delivery of uncustomed goods from a customs area without written
authority from an officer.

(7) A carrier of goods or operator of a pipeline shall not remove or
discharge or permit the removal or discharge of uncustomed goods from
the ship, aircraft, vehicle or pipeline in his charge or control without
written authority from an officer, and a person shall not remove,
discharge or take delivery of uncustomed goods from any ship, aircraft,
vehicle or pipeline without written authority from an officer. (As amended by No. 16 of 1956, G. N. No 407 of 1963,Acts No. 48 of 1968, No. 4
of 1999 and No. 4 of 2005)
32A (1) Notwithstanding anything in this Act, entry pursuant to section
thirty-two shall be made in respect of ships, aircraft, trains and other
vehicles imported into Zambia otherwise than as cargo, as may be
prescribed or as the Commissioner-General may determine in relation to
any such ship, aircraft, train or other vehicle or class thereof, by rules
made pursuant to section two hundred. (2) For the purpose of making entry in respect of ships, aircraft, trains
and other vehicles imported into Zambia otherwise than as cargo these
vehicles shall be deemed to have been imported as cargo and unloaded as
such on arrival. (As amended by Act No.

o Zambia otherwise than as cargo these
vehicles shall be deemed to have been imported as cargo and unloaded as
such on arrival. (As amended by Act No.

4 of 1999)
Master, pilot or
pipeline operator
may appoint agent

4 of 1999)
Master, pilot or
pipeline operator
may appoint agent

32B. (1) The Commissioner-General may, subject to such rules as the
Commissioner-General may prescribe, accept entry of goods for customs
purposes five days prior to the arrival of the goods at a customs port on
condition that the importer of the goods or the agent of the importer
undertakes to present to the Customs Division goods which match the
goods so declared in all material particulars. (2) Subject to section eighty-seven, where goods are entered under
subsection (1), the Commissioner-General shall make an assessment of
the duties due on the goods and the importer of the goods or the agent of
the importer shall pay the duties so assessed within five days of such
assessment unless the goods are entered to be warehoused or are removed
in bond.

he importer shall pay the duties so assessed within five days of such
assessment unless the goods are entered to be warehoused or are removed
in bond.

(3) The importer of the goods or the agent of the importer may, prior to
the examination of the goods, request the Customs Division to amend the
declaration made under subsection (1) and where the declaration is
amended the Commissioner-General shall make an assessment of the
duties due and the importer of the goods or the agent of the importer shall
pay the duties so assessed within the period specified in subsection (2)
unless the goods are entered to be warehoused or are removed in bond. (4) Where no request to amend a declaration is received or where the
request is received after the examination of the goods has commenced,
and if the reasons given by the importer or the agent of the importer for
not amending the declaration or for submitting the request late are
deemed invalid, the goods shall be liable to seizure. (5) Subject to the provisions of sections thirty-one, thirty-two, thirty-four
and thirty-seven, goods entered under this section shall be released from
Customs control on the issuance of a release order by the Customs
Division.

and thirty-seven, goods entered under this section shall be released from
Customs control on the issuance of a release order by the Customs
Division.

(6) Any importer, importer’s agent or other person who makes any
declaration to the Customs Division with respect to the pre-entry of
goods under this section which that person knows to be false or incorrect
in a material particular commits an offence. (As amended by Act No. 3 of 2006)
33. (1) All goods not entered within thirty days after the time of their
importation pursuant to section thirty-one shall be liable to seizure. (2) Where such goods are not entered for customs purposes pursuant to
the requirements of subsection (1) the goods shall be forfeited and may
be sold or disposed of by the Commissioner-General in accordance with
the provisions of sections two hundred and three to two hundred and five. Goods deemed to
have been imported
Person entitled to
act as declarant
Time of
importation
No importation

o hundred and three to two hundred and five. Goods deemed to
have been imported
Person entitled to
act as declarant
Time of
importation
No importation

(3) Notwithstanding the provisions of sub section (2), where any goods
not entered in accordance with subsection (1) are, in the opinion of the
Commissioner-General unsuitable for storage or of a dangerous or
perishable nature, the Commissioner-General may direct that they be
forthwith sold or disposed of in accordance with the provisions of
sections two hundred and three to two hundred and five. (4) Any sale or disposal undertaken pursuant to subsection (2) or (3)
shall be undertaken without compensation to any person or party who
may, either before or after such sale or disposal, claim a financial or other
interest in such goods. (Act No. 4 of 1999)
33A. (1) Notwithstanding the provisions of sections thirty-two and
thirty-three, the Commissioner-General may, subject to such terms
and conditions as the Commissioner-General may impose,
authorise a registered taxpayer on the declaration at registration to
defer payment of duties due for a period not exceeding twelve
months.

ay impose,
authorise a registered taxpayer on the declaration at registration to
defer payment of duties due for a period not exceeding twelve
months.

(2) Where payment of duties is deferred under subsection (1) the
Commissioner-General shall make an assessment of the duties due
on the imported goods and the goods shall be released to the
registered taxpayer without payment of duty. (3) If a taxpayer to whom goods are released under subsection (2)
fails to comply with the terms and conditions imposed for the
deferred payment under subsection (1),the Commissioner-General
shall withdraw the authorisation to defer payment and shall require
the registered taxpayer to pay the duties due forthwith. (4) Where the Commissioner-General withdraws the authorisation
to defer payment under subsection (3) and the taxpayer concerned
has outstanding duty to be paid, the outstanding duty shall
constitute a debt due to Government which shall be dealt with in
accordance with the provisions of this Act. (As amended by Act No. 3 of 2004)
34. (1) Subject to subsection (2), the person making entry of any
imported goods shall-
(a) deliver to the Customs Division such copies as may be required of a
duly completed bill of entry;
(b) produce all such documents as may be required by the Customs
Division;
without entry

copies as may be required of a
duly completed bill of entry;
(b) produce all such documents as may be required by the Customs
Division;
without entry

(c) answer any questions relating to those documents or those goods; and
(d) Unless the goods are entered to be warehoused or removed in
bond, pay all duties thereon at presentation of an entry to the
Customs Division:
Provided that where electronic registration on the Customs
Computer system exists, payment shall be made within five days
from the date of the issue of an assessment notice. (2) Where -
(a) visitors motor vehicles are imported temporarily;
(b) goods not being goods for commercial use are imported in the
baggage of passengers and accompanying them on the same ship,
aircraft, train or vehicle other than a train;
(c) goods are unaccompanied passengers baggage not being goods for
commercial use; or
(d) goods valued at not more than the Kwacha equivalent of five hundred
United States dollars are imported;
the presentation of a bill of entry may be dispensed with and entry may be
effected in such other manner as may be provided for under this Act.

orted;
the presentation of a bill of entry may be dispensed with and entry may be
effected in such other manner as may be provided for under this Act.

(3) An importer shall, at his own risk and expense, unload and reload,
remove to or from any place indicated by an officer, open, unpack,
repack, and close up such of the packages as an officer may require for
examination, and all charges incurred in the examination of goods shall
be borne by the importer. (4) Any person who represents, either personally or through an agent, to
any officer that he is the importer of any goods shall, in respect of those
goods, be liable for the fulfilment of all obligations imposed on importers
by this Act or any law relating to customs and excise, to prosecution for
infringements thereof and to penalties and forfeitures incurred
thereunder. (5) Goods that remain within customs premises beyond forty-eight hours
from the time of their release from cutoms control shall be liable to such
storage fees as the Commissioner General may prescribe. (6) Deleted by Act No. 4 of 1999
(As amended by Acts No.20 of 1992, No. 4 of 1999, No. 1 of 2002, No. 4 of 2005
and No. 3 of 2006)
35. Repealed by Act No. 4 of 1999
36. Repealed by Act No. 4 of 1999
37.

No.20 of 1992, No. 4 of 1999, No. 1 of 2002, No. 4 of 2005
and No. 3 of 2006)
35. Repealed by Act No. 4 of 1999
36. Repealed by Act No. 4 of 1999
37.

(1) Entry in terms of section thirty-four shall not be valid unless -
Entry of ships,
aircraft and other
vehicles
Entry of goods
prior to importation

(1) Entry in terms of section thirty-four shall not be valid unless -
Entry of ships,
aircraft and other
vehicles
Entry of goods
prior to importation

(a) particulars of the goods and packages in that entry correspond with
the particulars of the goods and packages as reported in terms of section
twenty, twenty-one, twenty-two, twenty-three, or twenty-five, and in the
certificate or other document, where any is required, by which the
importation of those goods is authorised;
(b) the goods have been properly described in the entry by the
denomination and with the characters, circumstances, and origin
according to which they may be imported or are charged with duty;
(c) the value of the goods in terms of section eighty-five has been
declared; and
(d) all documents required by the Customs Division have been produced
and all questions asked by the Customs Division in relation to such
documents or the imported goods, have been answered; and
(e) the registration number is assigned electronically by the
Customs Computer System, on the entry duly signed by a declarant
or importer, where such facilities exist..

n number is assigned electronically by the
Customs Computer System, on the entry duly signed by a declarant
or importer, where such facilities exist..

(2) Goods taken or delivered by virtue of an entry which is not valid, out
of any ship, aircraft, vehicle, pipeline, customs area, or bonded
warehouse, or other place where they have been deposited in terms of this
Act shall be deemed to be goods landed or taken without entry, and any
person taking or delivering such goods shall be guilty of an offence. (3) If any goods in respect of which a valid entry has been made -
(a) are delivered to any person from any customs area or other place
where they have been deposited in terms of this Act pending clearance
through customs, or from any ship, aircraft, vehicle, or pipeline; or
(b) are tampered with in any way whatsoever;
before authority for delivery has been granted in such manner as may be
prescribed, the person delivering or tampering with them shall be guilty
of an offence. (As amended by G. N. No. 407 of 1963, Acts No. 48 of 1968, No. 4 of 1999
and No. 1 of 2002)
38. Repealed by Act No. 4 of 1999
39. Repealed by Act No. 4 of 1999
40.

y G. N. No. 407 of 1963, Acts No. 48 of 1968, No. 4 of 1999
and No. 1 of 2002)
38. Repealed by Act No. 4 of 1999
39. Repealed by Act No. 4 of 1999
40.

(1) Subject to the provisions of subsection (3), the importation into
Zambia of the goods described in this subsection is prohibited -
(a) false or counterfeit coin or bank notes and any coin or bank notes that
are intended for circulation in Zambia that are not legal tender in Zambia;
Entry of goods

nterfeit coin or bank notes and any coin or bank notes that
are intended for circulation in Zambia that are not legal tender in Zambia;
Entry of goods

(b) any goods which in the opinion of the Minister are indecent, obscene
or objectionable;
(c) goods manufactured or produced wholly or in part by prison labour or
within or in connection with any prison, jail or penitentiary excluding a
bona fide gift made by a prisoner for the personal use of a private
individual;
(d) pirated and counterfeit goods and any goods bearing false or
misleading marks or descriptions as to their origin, purpose and use. (e) qilika;
(f) any goods the importation of which is prohibited by or under the
authority of any other law; and
(g) any other goods that may be declared to be prohibited goods by
statutory order issued by the Minister. (2) Any goods imported in contravention of subsection (1) shall be liable
to forfeiture. (3) The minister may authorise the importation of any goods described in
subsection (1) for the purpose of study, scientific investigation, or use as
evidence in any proceedings. (As amended by No. 24 of 1955, G. N. No. 407 of 1963 Acts No. 21 of
1966 and No. 4 of 1999)
41.

investigation, or use as
evidence in any proceedings. (As amended by No. 24 of 1955, G. N. No. 407 of 1963 Acts No. 21 of
1966 and No. 4 of 1999)
41.

(1) Except with the written permission of the
Commissioner-General and under such conditions as he may consider it
necessary to impose, the importation into Zambia of stills and all
apparatus or parts of apparatus designed for or intended to be used for the
production or refining of alcohol is prohibited. (2) Goods, the importation of which is restricted by this Act or any other
law, shall only be imported in conformity with the provisions of this Act
or other law. (As amended by G. N. No. 407 of 1963 and Acts No.16 of 1996 and No.4
of 1999)
41A. (1) Any person importing into or exporting from Zambia, currency
notes, in any currency, exceeding in value the equivalent of five thousand
United States Dollars shall make a declaration in the prescribed form. (2) Where an officer has reason to believe that a person required to make
a declaration under subsection (1) has not made or refuses to make the
declaration or where such person has made a declaration and the officer
has reason to believe that the declaration is an incorrect or false
Commissioner
General may defer
payment of duty
Obligations for
entry of imported
goods

reason to believe that the declaration is an incorrect or false
Commissioner
General may defer
payment of duty
Obligations for
entry of imported
goods

declaration, the officer may search that person and any baggage or
packages carried by or associated with that person. (3) Where, after the search referred to in subsection (2), an officer finds
currency notes in excess of the amount specified in subsection (1), the
officer shall seize the currency notes in excess of that amount and that
amount so seized shall be forfeited to the state. (4) A registered commercial bank, a bureau de change or any other
financial institution licensed under any law relating to the registration of
banks and financial institutions is exempt from the provisions of this
section. (5) Any person aggrieved by the seizure and forfeiture of his currency
notes may appeal to the Commissioner-General against the seizure and
forfeiture within thirty days from the date of seizure. (Act No. 15 of 1994 as amended by Acts No. 16 of 1996 and No. 4 of
1999)
42. (1) For the purposes of this section, “wreck” includes -
(a) flotsam and jetsam;
(b) any portion of a ship lost, abandoned, or stranded or of the cargo,
stores, or equipment thereof; and
(c) any portion of an aircraft or vehicle which has been wrecked or
abandoned or of the cargo, stores, or equipment thereof.

or equipment thereof; and
(c) any portion of an aircraft or vehicle which has been wrecked or
abandoned or of the cargo, stores, or equipment thereof.

(2) Any person who has or who comes into, possession or control of any
uncustomed wreck-
(a) shall without delay give notice of the wreck to the nearest Custom
house;
(b) without the permission of the Customs Division, shall not remove or
alter in any quantity or quality any such wreck;
(c) if required, shall deliver that wreck or permit it to be delivered to such
person or place as directed by the Customs Division. (3) Uncustomed wreck found within Zambia shall be deemed to be
imported goods that have not been entered pursuant to subsection (1) of
section thirty-three and this Act shall apply to such goods. (As amended by G. N. No. 407 of 1963 and Act No. 4 of 1999)

Details to be shown
on entry

Goods prohibited
from importation

Restricted
importation
Declaration of
currency notes

Wreck

3 and Act No. 4 of 1999)

Details to be shown
on entry

Goods prohibited
from importation

Restricted
importation
Declaration of
currency notes

Wreck

PART IV
CUSTOMS CARRIERS
43. (1) The Commissioner-General may licence, subject to such terms
and conditions as the Commissioner-General may impose, persons to be
known as customs carriers who shall be permitted to carry uncustomed
and or in bond goods within or through Zambia. (2) Except with the written permission of the Commissioner-General or
where there are proceedings under a customs notice of redirection from
the customs port of first entry to a customs area at another customs port,
no persons other than the Customs Division and persons licensed as
customs carriers under subsection (1), shall be permitted to carry
uncustomed or in bond goods within or through Zambia beyond a
customs area at the port or aerodrome of first arrival. (3) Without limiting the authority conferred on the
Commissioner-General by subsection (1), the Commissioner-General
may make the issue, continuation or reissue of any customs carriers
licence conditional on the provision of a bond or guarantee or similar
undertaking as may, in the opinion of the Commissioner-General, ensure
that the duty due on any goods that might from time to time be carried by
the customs carrier shall be secured to the Republic.

sioner-General, ensure
that the duty due on any goods that might from time to time be carried by
the customs carrier shall be secured to the Republic.

(4) The Commissioner-General may permit, subject to such terms and
conditions as the Commissioner-General may impose, customs carriers
licensed as such by authorities external to Zambia to act as if they were
customs carriers licensed pursuant to the provisions of this section. (5) Nothing in this section or in this Act shall limit or otherwise prevent
the Commissioner-General from extending, subject to such terms and
conditions as the Commissioner-General may impose, any customs
carriers licence issued under this section to cover purposes allowed or
approved under any international agreement to which Zambia is a party. (6) The Commissioner-General may at any time require that the form or
Customs carriers

d under any international agreement to which Zambia is a party. (6) The Commissioner-General may at any time require that the form or
Customs carriers

amount of such security required under this section be altered as the
Commissioner-General may determine. (7) Any offence against this Act by a customs carrier or any breach or
instance of non compliance with any term or condition of the licence
issued under this section to that person shall be grounds for the
revocation or suspension of that licence. (Act No. 4 of 1999)
44. (1) Not withstanding any other provision of this Act or any other
written law, a person licensed, or permitted to operate within Zambia, as
a licensed customs carrier shall be liable for the payment of duty on any
goods, determined by the Commissioner-General to have been damaged,
broken or pillaged during transit within or through Zambia. (2) Any duty payable pursuant to a decision of the
Commissioner-General made under subsection (1) shall be due and
payable on the issue of a notice of claim by the Commissioner-General
and notwithstanding any appeal against such decision, shall be paid
within ten days of the date of issue of such notice. (As amended by Act No. 4 of 1999)
45. Repealed by Act No. 4 of 1999. 46. Repealed by Act No. 4 of 1999. Payment of duty
by customs
carrier
PART V EXPORTATION OF GOODS
47.

o. 4 of 1999)
45. Repealed by Act No. 4 of 1999. 46. Repealed by Act No. 4 of 1999. Payment of duty
by customs
carrier
PART V EXPORTATION OF GOODS
47.

(1) Every person intending to export any goods from Zambia shall,
before such an exportation takes place, deliver to an officer a bill of entry
or such other documents as may be prescribed, with such copies as may
be required by the officer, showing full details and particulars of the
goods and their destination with such other information as the officer
may require, and no goods shall be exported or accepted for carriage for
export until such entry or other customs documents have been so
delivered:
Provided that -
(a) where -
(i) certain prescribed goods are to be exported temporarily; or
(ii) goods are to be exported after having been imported under special
temporary clearance arrangements;
(iii) goods are exported by post;
the presentation of a bill of entry or other prescribed customs documents
may be dispensed with at the Commissioner-General’s discretion and
entry for exportation shall be effected in such other manner as the
Exporter to
deliver customs
documents and
produce goods

r-General’s discretion and
entry for exportation shall be effected in such other manner as the
Exporter to
deliver customs
documents and
produce goods

Commissioner-General may direct;
(b) the presentation of a bill of entry or other prescribed customs
documents in respect of the baggage of passengers, not being
merchandise, shall not be necessary, unless specifically or generally
required by the Commissioner-General. (2) Notwithstanding anything to the contrary contained in subsection (1),
the bill of entry or other prescribed customs documents may be delivered
within such time after exportation of the goods as the
Commissioner-General may allow. (3) Except in such circumstances as the Commissioner-General may
permit, a separate bill of entry or other prescribed customs document, as
the case may be, shall be delivered in respect of each separate
consignment of goods exported by any one exporter. (4) Deleted by Act No. 4 of 1999.

s
the case may be, shall be delivered in respect of each separate
consignment of goods exported by any one exporter. (4) Deleted by Act No. 4 of 1999.

(5) Every exporter shall, if he is requested to do so by an officer, produce
for his inspection all invoices and other documents relating to any goods
entered for export in terms of this section and shall, at his own risk and
expense, unload, reload, remove to or from any place indicated by the
officer, open, unpack, repack, and close up such of the packages as the
officer may require for examination and all charges incurred in the
examination shall be borne by the exporter. (6) Any person who exports or assists in exporting any goods in
contravention of this section shall be guilty of an offence. (As amended by G. N. No. 407 of 1963 and Acts No.16 of 1996 and No. 4
of 1999)
48. (1) Goods shall not be exported from Zambia without entry being
made and without such duties as may be impressed by the law being paid
or secured. (2) Except with the prior permission of an officer, no person shall load
any goods, except the personal effects of passengers contained in their
baggage, into a ship, aircraft, vehicle, or pipeline for exportation from
Zambia.

goods, except the personal effects of passengers contained in their
baggage, into a ship, aircraft, vehicle, or pipeline for exportation from
Zambia.

(3) Any person leaving Zambia shall, if called upon to do so by an
officer, unreservedly declare all goods in his possession which he
proposes to take with him beyond the borders of Zambia and shall, if so
required, produce such goods for inspection by such officer. (3) Deleted by Act No. 4 of 1999
(As amended by G. N. No. 407 of 1963, Acts No. 48 of 1968, No. 4 of 1999 and
No. 4 of 2005)
Exportation of
goods

cer. (3) Deleted by Act No. 4 of 1999
(As amended by G. N. No. 407 of 1963, Acts No. 48 of 1968, No. 4 of 1999 and
No. 4 of 2005)
Exportation of
goods

49. (1) The driver or person otherwise in charge of any train or other
vehicle intending to leave Zambia by land shall report to the Customs
Division at the intended customs port of exit and shall-
(a) make a report in such form as may be prescribed; and
(b) shall answer any questions asked by any officer in relation to that
report, the intended journey of the train or other vehicle and the goods
and persons carried on the train or other vehicle. (2) The driver or person otherwise in charge of the train or other vehicle
shall not remove the train or other vehicle beyond the borders of Zambia
without the permission of the Customs Division. (As amended byAct No.4 of 1999)
50. (1) The master of any ship intending to export goods from Zambia
shall, before any goods, including ballast, are laden in the ship, make
application to the Customs Division, in the form prescribed, for
permission to load goods on such ship. (2) No goods shall be loaded other than in accordance with the terms and
conditions of a permit issued pursuant to subsection (1).

goods on such ship. (2) No goods shall be loaded other than in accordance with the terms and
conditions of a permit issued pursuant to subsection (1).

(3) The master shall before the ship departs, whether or not in ballast or
laden-
(a) deliver to the Customs Division a duly completed application for
clearance in the prescribed form; and
(b) answer all such questions concerning the ship, its cargo, or
passengers, if any, crew and voyage as may be asked by an officer. (4) The master shall not cause or permit the ship to depart without first
obtaining a certificate of clearance in the prescribed form for the intended
voyage from the Customs Division, who shall not without reasonable
cause withhold such certificate. (5) The master of any ship departing from Zambia in accordance with a
certificate of clearance issued by the Customs Division shall cause that
ship to proceed immediately to its scheduled destination and shall not call
at any other place within Zambia unless forced to do so by accident,
stress or weather or other circumstances beyond the control of the master.

t call
at any other place within Zambia unless forced to do so by accident,
stress or weather or other circumstances beyond the control of the master.

(6) If a ship in respect of which a clearance has been issued at any place
in terms of this section does not depart from that place within thirty-six
hours of the time when the clearance was issued, or within such further
time as the Customs Division may allow, such clearance shall lapse and
Exportation of
goods over land
Outward
clearance of
ships

r within such further
time as the Customs Division may allow, such clearance shall lapse and
Exportation of
goods over land
Outward
clearance of
ships

the master shall obtain fresh clearance before permitting the ship to
depart. (As amended by G. N. No. 407 of 1963 and Act No. 4 of 1999)
51. (1) The pilot of any aircraft intending to depart from Zambia shall,
before such departure;
(a) deliver to the Customs Division a duly completed application for
clearance in the prescribed form; and
(b) answer all such questions concerning the aircraft and its freight, if
any, passengers, if any, crew and journey as may be asked by any officer. (2) The pilot shall not cause or permit the aircraft to depart without first
obtaining a certificate of clearance in the prescribed form from the
Customs Division which shall not without reasonable cause withhold
such certificate. (3) The pilot of any aircraft departing from Zambia in accordance with a
certificate of clearance issued by the Customs Division shall cause that
aircraft to proceed immediately to its scheduled destination and shall not
call at any other place in Zambia unless forced to do so by accident, stress
or weather or other circumstances beyond the control of the pilot.

ll not
call at any other place in Zambia unless forced to do so by accident, stress
or weather or other circumstances beyond the control of the pilot.

(4) If the aircraft in respect of which a clearance has been issued at any
place in terms of this section does not depart from that place within
thirty-six hours of the time when the clearance was issued, or within such
further time as the Customs Division may allow, such clearance shall
lapse and the pilot shall, before permitting the aircraft to depart, obtain
fresh authority for the aircraft to proceed outside Zambia. (As amended by No. 16 of 1956, G. N. No. 407 of 1963 and Act No. 4 of
1999)
52. (1) The master of any ship, the pilot of any aircraft, or the operator of
any pipeline may appoint an agent to perform any act including the
answering of questions required by or under this Part, and any such act
performed by the agent shall in all respects and for all purposes be
deemed to be the act of the master, pilot, or operator, as the case may be. (2) Notwithstanding subsection(1) where the personal attendance of the
master, pilot or operator is required by an officer, the master, pilot or
operator shall attend in person to answer questions asked by the officer. (Act No. 4 of 1999)
53.

ator is required by an officer, the master, pilot or
operator shall attend in person to answer questions asked by the officer. (Act No. 4 of 1999)
53.

(1) With the exception of goods exported from Zambia by post or by
Outward
clearance of
aircraft
Master, pilot, or
pipeline operator
may appoint

(1) With the exception of goods exported from Zambia by post or by
Outward
clearance of
aircraft
Master, pilot, or
pipeline operator
may appoint

pipeline, the time of exportation shall be deemed to be the time when the
bill of entry or other document required in terms of section forty-seven is
delivered to an officer or the time when the goods cross the borders of
Zambia, whichever shall be the earlier. (2) Where goods are exported from Zambia by post, the time of
exportation shall be the time when any export document which may be
prescribed in terms of section forty-seven is delivered to an officer or the
time when the goods are placed in the post, whichever shall be the earlier. (3) Where goods are exported by pipeline, the time of exportation shall
be deemed to be the time when the bill of entry or other document
required under section forty-seven is delivered to an officer or the time
when the goods are first placed in pipeline, whichever shall be the earlier. (As amended by G. N. No. 407 of 1963 , Acts No. 48 of 1968 and No. 4 of
1999)
54. (1) If the exportation of any goods is restricted by any law, such
goods shall only be exported in conformity with the provisions of such
law.

99)
54. (1) If the exportation of any goods is restricted by any law, such
goods shall only be exported in conformity with the provisions of such
law.

(2) Any person who exports or assists in exporting any goods the
exportation of which is prohibited by any law, and any person who
exports or assists in exporting any goods in contravention of any law
which restricts the exportation of such goods, shall be guilty of an
offence. (3) For the purpose of this Act-
(a) the entry of goods for export, the loading or placing of any goods
upon a ship, aircraft, or vehicle which is about to leave Zambia or has
other goods upon it which are to be exported;
(b) the taking of goods aboard such a ship, aircraft, or vehicle by a
person;
(c) the handing of any goods to any carrier or transport company or to the
master of a ship or the pilot or owner of any aircraft or any member of
the crew of the ship, aircraft or vehicle for the purpose of exportation;
(d) the placing of any goods in a pipeline which has been prepared for the
exportation of goods; or
(e) the placing in the post of any package addressed to a place outside
Zambia;
shall be deemed to be an attempt to export. (As amended by G. N. No. 407 of 1963, Acts No. 48 of 1968 and No. 4 of
1999)
agent
Time of
exportation of
goods
Restriction of
exportation
PART VI WAREHOUSING OF GOODS

N. No. 407 of 1963, Acts No. 48 of 1968 and No. 4 of
1999)
agent
Time of
exportation of
goods
Restriction of
exportation
PART VI WAREHOUSING OF GOODS

55. (1) On receipt of an application in the prescribed form, the
Commissioner-General may licence, subject to such terms and conditions
as the Commissioner-General may specify, buildings, installations and
areas as bonded warehouses for the storage of goods without payment of
duty. (2) Without limiting the authority conferred by subsection (1) the
Commissioner-General may licence bonded warehouses for particular
purposes including the storage of particular goods or the manufacture of
goods in bond. (3) A licence issued under this section shall expire on 31st December in
each year and may be renewed by the Commissioner-General on receipt
of an application for renewal, in the prescribed form and on payment of
the prescribed fee. (4) If the owner or operator of a bonded warehouse fails to comply with
any condition of the licence or provision of this Act or regulations or
rules made thereunder or with any instructions made or given by the
Commissioner-General in connection with the administration of this Act,
the Commissioner-General may revoke the licence or refuse to renew it.

by the
Commissioner-General in connection with the administration of this Act,
the Commissioner-General may revoke the licence or refuse to renew it.

(5) The Commissioner-General shall issue notice in the Gazette
immediately following the issue or revocation of any such licence under
this section. (6) Where the licence of a bonded warehouse is revoked by the
Commissioner-General or is offered for surrender by the owner or
operator thereof, all duty on all bonded goods in such warehouse shall be
deemed to be due and payable at the time when notification of the
revocation or surrender is given or received by the
Commissioner-General and the goods shall be entered and duty paid
within ten days of that time unless the goods are sooner removed for
export or re-warehousing in accordance with the provisions of this Act. (7) Goods to which subsection (6) applies that are not entered or cleared
in accordance with the provisions of that subsection shall be forfeited and
may be sold or disposed of by the Commissioner-General in accordance
with the provisions of sections two hundred and three to two hundred
and five. (8) Any sale or disposal undertaken pursuant to subsection (7) shall be so
undertaken without compensation to any person or party who may, either
before or after such sale, claim a financial or other interest in such goods.

o
undertaken without compensation to any person or party who may, either
before or after such sale, claim a financial or other interest in such goods.

(As amended by Act No. 4 of 1999)
56. (1) Without limiting the authority conferred on the
Licensing
of bonded
warehouse

(As amended by Act No. 4 of 1999)
56. (1) Without limiting the authority conferred on the
Licensing
of bonded
warehouse

Commissioner-General by section fifty-five the Commissioner-General
may make the issue, continuation or reissue of any bonded warehouse
licence conditional on the provision of such security by bond or
guarantee or similar undertaking as may in the opinion of the
Commissioner-General ensure that the duty due on any goods that might
from time to time be warehoused in the bonded warehouse shall be
secured to the Republic. (2) The Commissioner-General may at any time require that the form or
amount of security required under subsection (1) be altered as the
Commissioner- General may determine. (As amended by Act No. 4 of 1999)
57. (1) The importer of any dutiable goods may warehouse them in any
warehouse duly licensed under section fifty-five without payment of duty
on the first importation and all goods so warehoused shall be subject to
the provisions of this Act and any regulations or rules made thereunder. (2) Deleted by Act No.

tation and all goods so warehoused shall be subject to
the provisions of this Act and any regulations or rules made thereunder. (2) Deleted by Act No.

4 of 1999
(3) The manufacturer or other person who becomes the owner of any
goods liable to excise duty or surtax before that duty or surtax becomes
due for payment may, before such excise duty or surtax has been paid,
warehouse the goods without payment of duty or surtax in any warehouse
duly licensed in terms of section fifty-five. (As amended by Act No. 4 of 1999)
58. (1) Goods which have been warehoused shall not be taken or
delivered from a warehouse except in accordance with the regulations
and upon entry and payment of any duty due thereon and payable in
terms of this section.

ed from a warehouse except in accordance with the regulations
and upon entry and payment of any duty due thereon and payable in
terms of this section.

(2) Subject to the provisions of this Act in respect of rebates, and
manufacture, assembly or conversion in bond, duty shall be paid on
goods prior to their delivery from a warehouse for consumption in
Zambia, and such duty shall be paid in accordance with the quantities and
the values of those goods as accepted at the time of their entry for
warehousing in Zambia:
Provided that-
(a) if any deficiency has already been accounted for in terms of
subsection (4), duty shall only be paid on the actual quantity of goods to
be delivered for consumption in Zambia; and
(b) the payment of excise duty and or surtax on hydrocarbon oils and oil
Issuing or
reissuing of
bonded
warehouse
licence
Storing of goods
in warehouse
without payment
of duty

duty and or surtax on hydrocarbon oils and oil
Issuing or
reissuing of
bonded
warehouse
licence
Storing of goods
in warehouse
without payment
of duty

products manufactured by a licensed manufacturer in Zambia and stored
in a bonded warehouse licensed for that purpose, shall be as provided for
in regulations or rules made under this Act. (3) Notwithstanding the provisions of subsection (1) -
(a) entry shall not be made of or duty paid on wet goods which are-
(i) removed in the prescribed manner and in accordance with prescribed
conditions from a warehouse to a place on or a part of licensed premises
approved by the Commissioner-General for re-gauging, racking,
blending, mixing, reducing, fining, bottling or other manipulation; and
(ii) returned to the warehouse from which they were removed; and
(b) duty shall not be paid on goods which are released from a bonded
warehouse in accordance with any entry for re-warehousing or for in-
bond export as cargo or as ship, aircraft or vehicle stores, duly made
and passed by the Customs Division in accordance with this Act and any
regulations or rules made thereunder.

ip, aircraft or vehicle stores, duly made
and passed by the Customs Division in accordance with this Act and any
regulations or rules made thereunder.

(4) If at any time warehoused goods are found to be missing from a
warehouse without having been cleared from such warehouse in
accordance with this Act or any regulations or rules made thereunder or
are found to be less in quantity than that which was declared and accepted
at the time of their entry into the warehouse, duty shall be due and
payable on any such missing goods or such deficiency:
Provided that -
(a) in case of -
(i) wet goods;
(ii) oil in bulk storage tanks;
(iii) petrol and any other spirit derived from petroleum shale or coal tar,
in bulk storage tanks; and
(iv) such other goods as may be prescribed;
an officer may, when assessing duty in respect of a deficiency, make such
allowances as are specified by or in accordance with the provisions of
regulations made under this Act if satisfied that no part of such deficiency
was wilfully or negligently caused;
(b) nothing contained in this subsection shall be deemed to release the
owner of any goods or the owner or operator of any warehouse from
liability to prosecution under the provisions of this Act for the removal of
goods from a warehouse without entry thereof; and
(c) any deficiency in the goods in a warehouse, except a deficiency not in
excess of that specified by or in accordance with the provisions of
regulations made under this Act, shall, in the absence of proof to the
contrary, be deemed to have come about by the removal of goods from
the warehouse without entry.

under this Act, shall, in the absence of proof to the
contrary, be deemed to have come about by the removal of goods from
the warehouse without entry.

Removal of
goods from
warehouse

Removal of
goods from
warehouse

(5) The duty on missing or deficient goods pursuant to subsection (4)
shall constitute a debt due to the Republic by the owner or operator of the
warehouse and the importer or owner of the goods who shall be jointly
and severally liable and; notwithstanding any appeal thereto, such duty
shall be paid within ten days of the issue by the Commissioner-General of
a notice of claim thereof. (6) Any part of licensed premises where goods are manipulated or
manufactured shall, if the Commissioner-General so directs, be treated as
a warehouse for the purposes of subsection (4). (As amended by No. 18 of 1960, G. N. No. 407 of 1963 and Acts No. 16 of
1996 and No. 4 of 1999)
59. (1) Any person wishing to export goods as ship, aircraft or vehicle
stores shall make application to the Customs Division in the form
prescribed for that purpose and no such entry shall be valid authority for
release of goods from a warehouse unless such application has been
approved. (2) If any goods warehoused have been declared to be for export as
ship’s or aircraft stores or otherwise, an officer may refuse to allow their
removal from the warehouse for any purpose other than that which has
been declared.

aircraft stores or otherwise, an officer may refuse to allow their
removal from the warehouse for any purpose other than that which has
been declared.

(As amended by G. N. No. 407 of 1963 and Act No. 4 of 1999)
60. Repealed by Act No. 4 of 1999
61. All goods whatsoever which have been deposited in terms of this Act
in any warehouse without payment of duty upon the first importation
thereof shall, upon being entered for consumption, be subject to such rate
of duty as may be in force at the time of their being entered for
consumption. (As amended by Act No. 4 of 1999)
62. (1) Except with the permission of the Commissioner-General, all
goods entered into a bonded warehouse, whether or not re-warehoused at
any time, shall be cleared from the warehouse and entered for export or
consumption within one year of the date of first warehousing. (2) If any goods are not entered within thirty days of the due date for
entry pursuant to subsection (1) the goods shall be forfeited and may be
sold or disposed of by the Commissioner-General in accordance with
sections two hundred and three to two hundred and five. (3) Any sale or disposal undertaken pursuant to subsection (2) shall be so
undertaken without compensation to any person or party who may, either
before or after such sale, claim a financial or other interest in such goods.

o
undertaken without compensation to any person or party who may, either
before or after such sale, claim a financial or other interest in such goods.

(As amended by Act No. 4 of 1999 and No. 1 of 2003)

(As amended by Act No. 4 of 1999 and No. 1 of 2003)

63. (1) The Commissioner-General may permit -
(a) the owner of, or person having control over, warehoused goods to
sort, separate, pack, or repack any such goods and to make such
alterations or arrangements as may be necessary for the preservation of
those goods, or for the sale, exportation, or other legal disposal of the
goods, and, in the case of wines and spirits, to bottle from bulk stocks or
to break down from greater to less strengths;
(b) the assembly, blending, mixing, conversion or manufacture in bond
of any goods wholly or partly consisting of materials liable to duty. ( 2) When any goods referred to in subsection (1) are entered for
consumption, duty shall be paid upon any material contained therein
liable to duty or consumed in the processing or manufacture thereof and,
when such duty is payable on value, the value of such materials as
accepted at the time of their warehousing in Zambia, shall be their value
for duty purposes.

duty is payable on value, the value of such materials as
accepted at the time of their warehousing in Zambia, shall be their value
for duty purposes.

(3) Anything done or performed under any permission granted in terms
of subsection (1) shall be done or performed in accordance with the
regulations or rules made by the Commissioner-General for the
protection of revenue and for the payment of any expenses incurred in
respect of the attendance of officers. (Act No. 4 of 1999)
64. The owner of any goods warehoused may transfer such ownership to
any other person who may lawfully own the said goods, but the
Commissioner-General may refuse to recognise any such transfer of
ownership unless notice thereof in writing has been given to him by the
owner prior to the transfer. (As amended by Act No. 16 of 1996)
65. The Commissioner-General may cause any bonded warehouse to be
locked with a customs lock for so long as the Commissioner-General
considers fit, and no person shall during such period remove or break
such lock or enter such warehouse or remove any goods therefrom
without the permission of the Commissioner-General. (Act No. 4 of 1999)
66. An officer may at any time take stock of the goods in any bonded
warehouse and duty shall be paid upon deficiencies in terms of
subsection (4) of section fifty-eight.

t any time take stock of the goods in any bonded
warehouse and duty shall be paid upon deficiencies in terms of
subsection (4) of section fifty-eight.

Bonded goods as
stores for aircrafts or
ships

Bonded goods as
stores for aircrafts or
ships

67. (1) An officer may permit -
(a) the taking, subject to such conditions as may be prescribed, of
samples of warehoused goods by the owner or importer of the goods; and
(b) the payment of duty on samples taken in terms of paragraph (a) to be
deferred until the consignment of the goods from which the samples were
taken is entered for consumption or for removal or export in bond. (2) The Commissioner-General may remit the duty on samples taken in
terms of subsection (1). (No. 18 of 1960 and As amended by Act No. 16 of 1996)
68.

(2) The Commissioner-General may remit the duty on samples taken in
terms of subsection (1). (No. 18 of 1960 and As amended by Act No. 16 of 1996)
68.

(1) If the Commissioner-General is satisfied that -
(a) goods were destroyed by accident or lost by accident without going
into consumption whilst in a bonded warehouse or place deemed to be a
bonded warehouse in terms of subsection (6) of section fifty-eight or
whilst in transit to a bonded warehouse or in transit for export in bond or
export in bond as ship, aircraft or vehicle stores or when removed from a
bonded warehouse in terms of sub-paragraph (i) of paragraph (a) of
subsection (3) of section fifty-eight; and
(b) every reasonable effort was made and precaution taken to prevent
their loss or destruction;
the Commissioner-General shall remit the duty payable on the goods. (2) The Commissioner-General shall remit the duty due upon
warehoused goods which, with the consent of the
Commissioner-General, are destroyed under customs supervision. (As amended by Acts No.16 of 1996 and No.4 of 1999)
68A. (1) Where the importer or owner of goods warehoused in a bonded
warehouse is unable to pay the duty on the goods, such person may apply
to the Commissioner-General to take over the goods.

ods warehoused in a bonded
warehouse is unable to pay the duty on the goods, such person may apply
to the Commissioner-General to take over the goods.

(2) The Commissioner-General may, on application under subsection (1)
agree to take over the goods and any such goods so taken over shall be
deemed to be forfeited and may be sold or disposed of in accordance with
sections two hundred and three to two hundred and five. (3) Any sale or disposal undertaken pursuant to this section shall be
without compensation to any person or party who may either before or
after such sale, claim a financial or other interest in such goods. (Act No. 4 of 1999)
Liability of
goods to duty of
entry for
consumption
When
warehoused
goods shall be
cleared
Sorting ,
repacking or
destroting goods
under customs
authority

ility of
goods to duty of
entry for
consumption
When
warehoused
goods shall be
cleared
Sorting ,
repacking or
destroting goods
under customs
authority

69. Where any goods are to be removed from a warehouse for the purpose
of re-warehousing or for export in-bond or for export in-bond as ship,
aircraft or vehicle stores, or for any other purpose, such goods shall ,
unless otherwise permitted by the Commissioner-General, be so
removed by a customs carrier licensed in accordance with this Act.
(As amended Act No. 4 of 1999)
70. The Government and the Authority shall in no case be liable for any
loss or damage of whatsoever nature to any goods lodged in any
warehouse appointed or licensed in terms of this part through wrong
delivery of such goods.
(As amended by Act No. 16 of 1996)
Transfer of
ownership of
goods
warehoused
Warehouses may
be locked by an
officer
Taking stock and
duty on
deficiences
Sampling of
warehoused
goods

Remittal of duty
on certain
warehoused
goods which are
destroyed, etc.
Failure to pay
duty by importer
or owner of
warehoused

ing of
warehoused
goods

Remittal of duty
on certain
warehoused
goods which are
destroyed, etc.
Failure to pay
duty by importer
or owner of
warehoused

goods
Removal of
goods in bond to
any other port of
entry or any other
country
Responsibilty for
goods placed in a
bonded
warehouse
PART VII
ORDINARY DUTIES AND DUMPING DUTIES
71. For the purposes of this Act, “goods produced” means goods which have
not been submitted to any process of manufacture.
(As amended by Act No. 4 of 1999)
72. Subject to the provisions of section seventy-nine, there shall be charged,
levied, collected, and paid in respect of goods imported into Zambia customs
duties at the rates specified in the customs tariff set out in the First Schedule, in
this Act referred to as the customs tariff.
72A. There shall be charged, levied, collected and paid in respect of goods
exported from Zambia export duties at the rates specified in the export tariff set
Definition of production
of goods
Customs duties
Export Duties

oods
exported from Zambia export duties at the rates specified in the export tariff set
Definition of production
of goods
Customs duties
Export Duties

out in the Ninth Schedule, in this Act Referred to as the export tariff. (As amended by G. N.. No.407 of 1963, Acts No.16 of 1964, No.21 1966 and No. 4 of
2005)
73. (1) For the purposes of this act, the country of origin of any
manufactured goods shall be deemed to be-
(a) the country in which the goods are wholly produced; or
(b) the country in which the value added to the goods as a result of the
process of production accounts for at least thirty-five per centum of the
ex-factory cost.

ry in which the value added to the goods as a result of the
process of production accounts for at least thirty-five per centum of the
ex-factory cost.

(2) For the purposes of paragraph (a) of subsection (1), the following
shall be considered to be wholly produced in a country:
(a) mineral products extracted from the ground or sea-bed of a country;
(b) vegetable products harvested within a country;
(c) live animals reared within a country;
(d) products obtained from live animals within a country;
(e) products obtained by hunting or fishing conducted within a country;
(f) products obtained from the sea and from rivers and lakes within a
country by a vessel of that country;
(g) products manufactured in a factory of a country exclusively from the
products referred to in paragraph (d); and
(h) scrap and waste resulting from manufacturing operations within a
country. (As amended by Act No. 21 of 1966, No. 1 of 2003 and No. 3
of 2004)
74.

(h) scrap and waste resulting from manufacturing operations within a
country. (As amended by Act No. 21 of 1966, No. 1 of 2003 and No. 3
of 2004)
74.

For the purposes of sections seventy-five, seventy-five A, seventy-five B,
seventy-five C, seventy-five D and seventy-five E, unless the context otherwise
requires,-
“dumping”, in relation to goods, means the situation where the export price of
goods imported into Zambia or intended to be imported into Zambia is less
than the normal value of the goods as determined in accordance with the
Determination of
origin of
manufactured
goods
Interpretation

to Zambia is less
than the normal value of the goods as determined in accordance with the
Determination of
origin of
manufactured
goods
Interpretation

provisions of regulations made under this Act, and “dumped” shall be
construed accordingly;
“industry”, in relation to any goods, means-
(a) the Zambian producers of like goods;
(b) Zambian producers of like goods whose collective output constitutes a
major proportion of the Zambian production of like goods, but does not include
importers of those goods;
“like goods”, in relation to any goods means-
(a) other goods that are like those goods in all respects; or
(b) in the absence of such goods, other goods which have characteristics
closely resembling those other goods. “subsidised goods” means-
(a) goods in respect of which the production, manufacture, growth, processing,
purchase, distribution, transportation, sale, export or import is subsidised
directly or indirectly, by the Government of a country other than Zambia as
determined in accordance with the provisions of regulations made under this
Act; and
(b) goods in respect of which the transportation has been or may be paid,
granted, authorised, or otherwise provided, directly or indirectly, by any
reduction or remission of freight. (Act No. 4 of 1999)
75.

or may be paid,
granted, authorised, or otherwise provided, directly or indirectly, by any
reduction or remission of freight. (Act No. 4 of 1999)
75.

(1) Where a complaint has been made and an investigation has been carried
out, in accordance with regulations made under this Act and the Minister is
satisfied in relation to the importation into Zambia of goods that-
(a) the goods have been or are being dumped or subsidised; and
(b) material injury to an industry has been or is being caused or is threatened or
the establishment of an industry has been or is being materially threatened or
the establishment of an industry has been or is being materially retarded as a
result of the dumping or subsidy;
the Minister may by statutory order determine that-
(i) there shall be charged, collected and paid on demand by the Customs
Division on those goods which are dumped, a dumping duty; and
(ii) there shall be charged, collected and paid on demand by the Customs
Complaint against
goods

on those goods which are dumped, a dumping duty; and
(ii) there shall be charged, collected and paid on demand by the Customs
Complaint against
goods

Division on those goods which are subsidised a countervailing duty. (2) Subject to section seventy-five C, the duty under this section-
(a) shall apply to any goods entered for consumption on or after the date of
notice under subsection (1); and
(b) may be imposed retrospectively. (3) The dumping duty or countervailing duty levied pursuant to subsection (1)
as determined by the Minister shall be at a rate -
(a) in the case of dumped goods, not exceeding the difference between the
export price of the goods and their normal value; and
(b) in the case of subsidised goods, not exceeding the amount of subsidy on the
goods. (4) In determining the rate of duty under subsection (3), the Minister shall
have regard to the desirability of ensuring that the amount of dumping or
countervailing duty in respect of such goods is not greater than is necessary to
prevent the material injury or a re-occurrence of the material injury to an
industry or the material threat or retardation to the establishment of an
industry, as the case may require. (5) The Minister may, by statutory order revoke, in whole or in part, any such
dumping or countervailing duty imposed under this section.

may require. (5) The Minister may, by statutory order revoke, in whole or in part, any such
dumping or countervailing duty imposed under this section.

(As amended Act No.4 of 1999)
75A. (1) In determining, for the purposes of section seventy-five, whether or
not any material injury to an industry has been or is being caused or threatened
or whether or not the establishment of an industry has been or is being
materially retarded by means of the dumping or the subsidising of goods
exported or intended to be exported to Zambia from another country, the
Minister shall examine-
(a) the volume of the dumped or subsidised imports;
(b) the effect of the dumped or subsidised imports on prices in the Zambian
market for like goods; and
(c) the consequent impact of the dumped or subsidised imports on the relevant
Zambian industry. (2) Without limiting the generality of subsection (1) the Minister shall have
regard to the following matters-
(a) the extent to which there has been or is likely to be a significant increase in
the volume of dumped or subsidised imports of the goods either in absolute
terms or in relation to production or consumption in Zambia;
Extent of injury

e volume of dumped or subsidised imports of the goods either in absolute
terms or in relation to production or consumption in Zambia;
Extent of injury

(b) the extent to which the effect of the dumped or subsidised imports is or is
likely significantly to depress prices for the goods in Zambia or significantly
prevent price increases for the goods which otherwise would have occurred;
and
(c) the economic impact of the dumped or subsidised imports on the industry
including:
(i) actual and potential decline in output, sales market share, profits,
productivity, return on investments, and utilisation of production capacity;
(ii) factors affecting domestic prices; and
(iii) actual and potential effects on cash flow, inventories, employment, wages,
growth, ability to raise capital, and investments. (Act No. 4 of 1999)
75B. (1) Where a complaint has been made in accordance with regulations
made under this Act and the Minister is satisfied that a dumping or
countervailing investigation shall be undertaken, the Minister may, by
statutory order, impose a provisional dumping or countervailing duty that
shall, subject to the provisions of section seventy-five C, have effect on any
such goods entered for consumption on or after the date of such notice.

shall, subject to the provisions of section seventy-five C, have effect on any
such goods entered for consumption on or after the date of such notice.

(2) In the determining any provisional dumping or countervailing duty, the
Minister shall have regard to the provisions of sections seventy-five and
seventy-five A and to the likely final outcome of the investigation. (3) Where provisional dumping or countervailing duty is imposed under
section seventy-five, there shall be a full dumping and countervailing
investigation carried out in accordance with regulations made under this Act. (4) Provisional dumping and countervailing duty shall apply to any such
specified goods imported within a period of one hundred days from the date of
notification unless such duty is sooner revoked by the Minister or such period
is extended by statutory order. (5) The period of application of any provisional dumping or countervailing
duty shall not be extended beyond thirty days following the date on which it
was due to cease. (6) Where provisional dumping duty is found on the completion of the
investigation to have been incorrectly levied or levied at a higher rate than that
subsequently found to be appropriate, such duty or part thereof shall be
refunded to the importer.

rrectly levied or levied at a higher rate than that
subsequently found to be appropriate, such duty or part thereof shall be
refunded to the importer.

Provisional
dumping or
countervailing duty
Application of
dumping and
countervailing duty

Provisional
dumping or
countervailing duty
Application of
dumping and
countervailing duty

(As amended by Act No. 4 of 1999)
75C. (1) Dumping and countervailing, or provisional dumping or
countervailing duties levied pursuant to sections seventy-five or seventy-five B,
as the case may be, shall only be applied to goods that are entered for
consumption on or after the imposition of the duties by statutory order except
as may be provided in this section. (2) Where the Minister determines pursuant to section seventy-five that
material injury has been or is being caused and that dumping or countervailing
duty shall apply at a higher rate than any provisional duty that has been levied,
the higher rate shall be applied retrospectively on and from the date on which
the provisional duty was levied and such additional duty shall be charged,
collected and paid on demand of the Customs Division.

rom the date on which
the provisional duty was levied and such additional duty shall be charged,
collected and paid on demand of the Customs Division.

(3) Where the Minister determines-
(a) in respect of dumped goods:
(i) that there is a history of dumping causing material injury or that the
importer was or is aware that the goods were dumped and that such dumping
would cause injury; or
(ii) that the material injury is caused by substantial dumped imports of a
product in a relatively short period to such an extent that in order to prevent it
recurring the Minister is of the opinion that it is necessary to levy a dumping
duty retrospectively;
(b) in the case of subsidised goods, where the Minister determines that material
injury is caused by substantial imports, in a relatively short period, of goods
benefiting from export subsidies paid or bestowed inconsistently with the
provisions of the General Agreement on Tariffs and Trade 1994 and the
Agreements thereto relating to anti-dumping and countervailing measures,
and for the purpose of precluding the recurrence of such material injury, the
Minister imposes a countervailing duty retrospectively;-
the Minister may levy dumping or countervailing duty, as the case may be, on
goods which were entered for consumption not more than ninety days prior to
the date of the notification of any provisional duty.

the case may be, on
goods which were entered for consumption not more than ninety days prior to
the date of the notification of any provisional duty.

(As amended by Act No. 4 of 1999)
75D. Where the Minister is satisfied, in relation to the importation of goods
into Zambia which have been produced or manufactured in another country,
that-
(a) the goods are or have been dumped or subsidised; and
Provisional duty on
imported goods
Powers on an
inquiry on
subsidised or
dumped
Cap. 41
Excise duties

goods are or have been dumped or subsidised; and
Provisional duty on
imported goods
Powers on an
inquiry on
subsidised or
dumped
Cap. 41
Excise duties

(b) material injury to a domestic industry of a third country has been or is being
caused or threatened or the establishment of a domestic industry of a third
country has been or is being materially retarded by the dumping or subsidy;-
the Minister may, if requested by the Government of the third country so to do,
by statutory order, declare that the provisions of this Act , shall, with necessary
modification, apply with respect to the effect of those goods on a Zambian
industry, and the Minister may, by statutory order, impose dumping or
countervailing duty. (As amended by Act No. 4 of 1999)
75E. (1) The Commissioner-General or other person undertaking an inquiry
relating to subsidised or dumped goods shall have the powers, rights,
privileges and duties conferred or imposed on a Commissioner by the Inquiries
Act. (2) The provisions of the Inquiries Act shall apply to an inquiry held for the
purpose of investigating a complaint against subsidised or dumped goods and
to a person summoned to give evidence, or giving evidence at such inquiry. (As amended by Act No. 4 of 1999)
76.

gainst subsidised or dumped goods and
to a person summoned to give evidence, or giving evidence at such inquiry. (As amended by Act No. 4 of 1999)
76.

There shall be charged, levied, collected, and paid in respect of goods
manufactured or produced within Zambia excise duties at the rates specified in
the excise tariff set out in the Second Schedule, in this Act referred to as the
excise tariff. (As amended by G. N.. No. 407 of 1963, G. N.. No. 143 of 1964 and Act No. 16
of 1964)
76A In respect of any imported goods that are of a kind or class subject to
excise duties in terms of section seventy-six there shall, in addition to such
other duties imposed by this Act or any other written law, be charged, levied
collected and paid excise duties at the rates specified in the excise tariff. (As amended by Act No. 4 of 1999)
76B. There shall be charged, levied, collected, and paid in respect of services
rendered, imported into or provided within Zambia excise duties at the rates
specified in the service excise tariff set out in the Eighth Schedule, in this Act
referred to as the service excise tariff. (As amended by Act No. 3 of 2004)
77. (1) There shall be charged, levied, collected and paid in respect of-
Payment of excise
duty on imported
goods
Excise duty on services
Surtax
Duties payable
subject to certain
provisions

collected and paid in respect of-
Payment of excise
duty on imported
goods
Excise duty on services
Surtax
Duties payable
subject to certain
provisions

(a) goods which are imported into or manufactured or produced in Zambia; or
(b) carbon emissions from motor vehicles;
surtax at the rated specified in the surtax tariff set out in the Fourth Schedule, in
this Act referred to as the surtax tariff. (2) The Commissioner-General shall issue a carbon emission tax certificate
upon payment of a surtax, at the rate specified in the Fourth Schedule, in
respect of the carbon emissions referred to in paragraph (b) of subsection (1). (3) A carbon emission tax certificate shall be valid for a period of twelve
months ending on the 31st December of the year in which it is issued except for
motor vehicles imported on temporal basis, which will expire upon re-export
of the motor vehicle. (As amended by G. N.. No.407 of 1963, G. N.. No.143 of 1964, Act No.16 of
1964, and No. 3 of 2006)
78. Repealed by Act No. 4 of 1999
79. (1) Subject to the provisions of subsection (2), the duties imposed under
this Act shall be subject to all of the provisions of this Act, relative to
agreements, suspensions, rebates, refunds, drawbacks, or remission of duty, or
to the warehousing of goods.

of the provisions of this Act, relative to
agreements, suspensions, rebates, refunds, drawbacks, or remission of duty, or
to the warehousing of goods.

(2) The provisions of this Act relative to agreements, suspensions, rebates,
refunds, drawbacks or remissions of duty shall not apply to any dumping or
countervailing duties imposed by the Minister pursuant to sections
seventy-five or seventy-five B unless such application is, in each case,
specifically approved by the Minister by statutory instrument. (As amended by Act No. 4 of 1999)
80. Repealed by Act No. 4 of 1999
PART VIIA
SAFE GUARD MEASURES
80A. In this Part unless the context otherwise requires-
“domestic industry” means-
(a) the producers as a whole of a product within the Republic
which are like or directly competitive with the investigated
product; and
Interpretation of
Part VIIA

cers as a whole of a product within the Republic
which are like or directly competitive with the investigated
product; and
Interpretation of
Part VIIA

(b) producers operating within the Republic whose collective
output of products which are like or directly competitive with the
investigated product constitute a major proportion of the total
domestic production of those products;
“safeguard investigation” means an investigation into whether
increased imports of the investigated product have caused serious
injury to the domestic industry; and
“safeguard measure” means the temporary imposition of customs
tariffs or quantitative restrictions or a combination thereof in
response to an affirmative determination in a safeguard
investigation to prevent or remedy serious injury to the domestic
industry; and
“safeguard measures” shall be construed accordingly. 80B. (1) Where the Minister responsible for commerce, trade and
industry determines pursuant to section four M of the Control of
Goods Act to impose provisional safeguard measures, the
Minister, shall, in consultation with the Minister responsible for
commerce, trade and industry, by statutory order, effect a
provisional increase in customs tariffs on any goods entered for
consumption on or after the date of such statutory order.

y statutory order, effect a
provisional increase in customs tariffs on any goods entered for
consumption on or after the date of such statutory order.

(2) The statutory order referred to in subsection (1) shall state-
(a) the rate of increase in customs tariffs;
(b) the proposed date of application of the provisional safeguard
measures; and
(c) the proposed duration of the provisional safeguard measures. (3) Subject to subsection (4), where the Minister imposes
provisional safeguard measures on any goods under subsection
(1), the owner or importer of such goods shall lodge with the
Customs Division a monetary deposit equivalent to the duties due
at the rate of the increased customs tariffs. (4) Notwithstanding the provisions of subsection (3) the owner or
importer of the goods referred to in subsection (1) may guarantee
the provisional increased tariffs with the sufficient security
approved by the Commissioner-General. 80C. (1) Where provisional safeguard measures have been
imposed pursuant to section eighty B and the subsequent
safeguard investigations conducted pursuant to section four K of
the Control of Goods Act, do not result in a determination that the
conditions for imposing definitive safeguard measures exist, the
Application of
safeguard
measures
Cap 421

, do not result in a determination that the
conditions for imposing definitive safeguard measures exist, the
Application of
safeguard
measures
Cap 421

monetary deposit paid as increased customs tariffs and any
security lodged with the Customs Division in accordance with
subsection (3) of section eighty B, shall be refunded or released,
as the case may be within a period of not more than sixty days
from the date of the claim. (2) Where safeguard investigations conducted pursuant to section
four K of the Control of Goods Act result in a determination that
the conditions for imposing definitive safeguard measures exist
the monetary deposit paid as increased customs tariffs and any
security lodged with the Customs Division shall be converted into
tax due under this Act. 80D. (1) Where safeguard investigations conducted pursuant to
section four K of the Control of Goods Act have resulted in a
determination to impose, extend or liberalize a definitive
safeguard measure, and an increase in customs tariff is to be
imposed as part of the definitive safeguard measure, the Minister,
shall, in consultation with the Minister responsible for commerce,
trade and industry, by statutory order, implement the definitive
safeguard measure.

shall, in consultation with the Minister responsible for commerce,
trade and industry, by statutory order, implement the definitive
safeguard measure.

(2) The Statutory order referred in subsection (1) shall prescribe-
(a) the rate of increase in customs tariffs;
(b) the proposed date of application of the definitive safeguard
measure;
(c) the proposed duration of the definitive safeguard measure;
and
(d) the names of the developing countries exempted from the
definite safeguard measure. (3) Where the period specified under paragraph (c) of subsection
(2) is longer than one year, including the period of the provisional
safeguard measure, the Minister shall prescribe a time schedule
for the progressive liberalization of the definite safeguard
measure. 80E. The provisions of this Act in respect of agreements,
suspensions, rebates, refunds, drawbacks or remissions of duty
shall not apply to any safeguard measures imposed by the
Minister pursuant to sections eighty B or eighty D unless such
application is, in each case, specifically approved by the Minister,
by statutory instrument. 80F. The Minister may, by statutory instrument, make regulations
for the better carrying our of the provisions of this Part and for
prescribing anything which by this Act is required to be prescribed. Refund and
releases
Cap. 421
Cap.

ying our of the provisions of this Part and for
prescribing anything which by this Act is required to be prescribed. Refund and
releases
Cap. 421
Cap.

421
Imposition,
extension or
liberalization of
definite safeguard
measured
Cap. 421

Provisions of the
Act with respect to
safeguard
measures
Regulations
(As repealed and replaced by Act No. 11 of 2004)
PART VIII
AGREEMENTS
81. (1) The President may conclude agreements with the government
of any country, under such conditions as he may consider necessary,
whereby, in consideration of the extension by that government of
privileges in respect of goods grown, produced or manufactured in, or
imported into its territory from, Zambia, concessions as to, or
exemptions from, the duties normally payable may be allowed in
respect of goods grown, produced, or manufactured in, or imported
President
may enter
into customs
agreements

uties normally payable may be allowed in
respect of goods grown, produced, or manufactured in, or imported
President
may enter
into customs
agreements

from, a territory of that government. (2) Any concession as to, or exemption from, duty referred to in
subsection (1) may be made or granted with retrospective effect if the
President deems it expedient to do so. (No. 7 of 1959 as amended by G. N.. No. 407 of 1963)
82. The Minister may, by statutory instrument, make regulations in
order to give effect to any agreement concluded in terms of this Act. (As amended by G. N.. No. 407 of 1963 and S. I. No. 173 of 1965)
83. The provisions of any agreement concluded in terms of this Act or
any regulation relative to such agreement shall have force and effect
notwithstanding anything inconsistent therewith contained elsewhere
in this Act or in any other law or instrument having effect by virtue of
any law. 84. Repealed by Act No. 4 of 1999
Minister may
make regulations
to give effect to
agreements
Provisions of
agreements and
regulations to
prevail when
inconsistent with
this Act or any
other law
PART IX
VALUE FOR DUTY PURPOSES
85. (1) Every person who makes entry of goods imported or to be
imported shall, on making entry, assess the customs value of the goods
determined in accordance with the Fifth Schedule of this Act.

imported or to be
imported shall, on making entry, assess the customs value of the goods
determined in accordance with the Fifth Schedule of this Act.

(2) Every importer or agent of an importer who makes an assessment
pursuant to subsection (1) shall-
(a) keep the documents, records and information in respect of that entry
in such manner and for such period as is required by or under this Act;
and
(b) when required by the Customs Division, produce documents, records
and information kept under paragraph (a) for the purpose of establishing
the accuracy of the assessment. (As amended by Act No. 4 of 1999)
86. (1) If the Commissioner-General is satisfied, that an assessment
made under section eighty-five is-
(a) inconsistent with the Fifth Schedule to this Act; or
(b) for any other reason, incorrect-
Importer to
specify customs
value on entry
Amendment of
valuation
assessment

h the Fifth Schedule to this Act; or
(b) for any other reason, incorrect-
Importer to
specify customs
value on entry
Amendment of
valuation
assessment

the Commissioner-General may amend that assessment, and that
amended assessment shall be the customs value for the purpose of this
Act. (2) The Commissioner-General shall give notice in writing to the
importer of-
(a) an amended assessment made pursuant to subsection (1); and
(b) the basis for the amended assessment, and where applicable, the
provisions of the Fifth Schedule to this Act that are relevant to the
amended assessment. (3) Subsection (1) of this section applies whether or not any duty assessed
has been paid. (4) An importer who is dissatisfied with a decision of the
Commissioner-General under this section may, within twenty days after
the date on which notice of the decision is given, appeal to the Revenue
Appeals Tribunal against that decision. (As amended by Act No. 4 of 1999)
87. (1) Where an amount that is required under this Act to be taken into
account for the purpose of assessing duty or for any other purpose is not
in Zambian currency, the amount to be so taken into account shall be the
equivalent amount in Zambian currency in accordance with a rate of
exchange determined by the Commissioner-General.

so taken into account shall be the
equivalent amount in Zambian currency in accordance with a rate of
exchange determined by the Commissioner-General.

(2) Where an amount is required to be converted into Zambian currency
pursuant to subsection (l), the amount shall be converted-
(a) in the case of goods in respect of which an entry shall be made, at
the rate applying as at the date of importation or the date of the
making of the first entry for those goods, whichever is the later date;
(b) in the case of other goods, at the rate applying as at the date of the
first assessment of duty on those goods. (As amended by Act No. 4 of 1999)
88. The value for the purposes of assessing the amount of excise duty
due on goods imported into Zambia shall be the customs value
determined in accordance with the Fifth Schedule to this Act and any
customs duty payable on those goods. (As amended by Act No. 4 of 1999)
88A. The value for the purposes of assessing the amount of excise duty
Foreign currency
to be converted
into Zambian
currency
Assessment of
excise duty due
on importation

he purposes of assessing the amount of excise duty
Foreign currency
to be converted
into Zambian
currency
Assessment of
excise duty due
on importation

or surtax payable on goods manufactured in Zambia shall be determined
in accordance with the Sixth Schedule to this Act. (As amended by Act No.4 of 1999)
88B. The value for customs purposes of goods exported from Zambia
shall be the Free on Board value at the place of despatch or customs port
of shipment. (As amended by Act No. 4 of 1999)
Assessment of
excise duty and
surtax on goods
manufactured in
Zambia
Valuation of
exports
PART X
REBATES, REFUNDS, AND REMISSIONS OF DUTY
89. (1) The Minister may, by regulation -
(a) suspend or provide for the suspension of the whole or any part of the
duty on any goods;
(b) grant or provide for the grant of a drawback, refund, rebate or
remission of the whole or any part of duty on any goods;
in such circumstances, subject to such conditions and to such extent as
may be provided by or determined under the regulations. (2) Regulations under this section suspending any duty or granting a
drawback, refund, rebate or remission of duty may, if the Minister deems
it expedient to do so, be made with retrospective effect.

duty or granting a
drawback, refund, rebate or remission of duty may, if the Minister deems
it expedient to do so, be made with retrospective effect.

(3) The Commissioner-General may make such rules as the
Commissioner- General considers necessary for the effective
administration of any regulations made pursuant to this section. (As amended by No. 24 of 1955, Nos. 16, 20 and 29 of 1956, No. 15 of
1958, No. 18 of 1960, No. 4 of 1962, No. 3 of 1963, G. N.. No.407 of
1963, G. N. No. 13 of 1964, Act No. 16 of 1964, S. I. No. 173 of
1965, Acts No. 30 of 1965, No. 21 and 54 of 1966, No. 16 of 1996 and
No. 4 of 1999)
90. When any claim is made for exemption from or drawback, rebate,
refund, or remission of any duty, fee, or charge in accordance with the
provisions of this Act, the burden of proof shall lie upon the claimant to
show that he is entitled to such exemption, drawback, rebate, refund, or
remission. 91. A rebate, remission, or refund of any duty shall be granted on goods
imported into or acquired from duty-paid stocks or stocks in bond within
Zambia for the use of the President. (As amended by G. N.. No. 407 of 1963)
Suspension
and rebate of
certain duties
Claims for
exemption;
burden of proof
on claimant
Goods for
President to be
exempt from
duty

No. 407 of 1963)
Suspension
and rebate of
certain duties
Claims for
exemption;
burden of proof
on claimant
Goods for
President to be
exempt from
duty

92. (1) Except as otherwise provided in this Act, refunds of duty shall
only be made in accordance with the provisions of this section. (2) Application for refund of duty overpaid shall be made to the Customs
Division in the prescribed form. (3) If the Commissioner-General is satisfied that the applicant has paid
duty exceeding the amount due, he shall authorise refund to be made to
the applicant of the amount overpaid:
Provided that the Commissioner-General may, before authorising any
refund to be made to the applicant, require that the applicant should
produce sufficient evidence or give satisfactory assurance that he has
remitted or shall remit to the purchaser of the goods the amount of such
refund. (4) No refund of duty paid in excess or in error shall be granted in terms
of this section unless the application therefor is received by the Customs
Division within a period of two years from the date when such duty was
paid. (As amended by No 18 of 1960, Acts No. 2 of 1975, 7 of 1974, 1 of 1980,
16 of 1996 and 4 of 1999)
Refunds
generally
PART XI
EXCISE AND SURTAX MANAGEMENT
93.

ended by No 18 of 1960, Acts No. 2 of 1975, 7 of 1974, 1 of 1980,
16 of 1996 and 4 of 1999)
Refunds
generally
PART XI
EXCISE AND SURTAX MANAGEMENT
93.

(1) Subject to the provisions of sections
ninety-four, ninety-five and ninety-six, no person
shall manufacture on any premises any goods
subject to excise duty or surtax or any potable
liquid, other than honey beer, containing more than
two per centum of alcohol by volume otherwise
than in accordance with the conditions of a license
issued in accordance with section 97 this Act. (2) A license to distil spirits shall entitle the
licensee to distil or produce all types of spirits and
wine, and a licence to manufacture tobacco shall
entitle the licensee to manufacture cigarettes,
cigarette tobacco, pipe tobacco, cigars and snuff,
and a licence to manufacture hydrocarbon oils shall
entitle the licensee to manufacture, produce or treat
all by-products of hydrocarbon oils, but in every
other case where more than one of the commodities
set out in the excise tariff or the surtax tariff are
manufactured, mixed, brewed, distilled or produced
on any premises, separate licenses shall be required
Licence to manufacture goods
liable to excise duty or surtax

mixed, brewed, distilled or produced
on any premises, separate licenses shall be required
Licence to manufacture goods
liable to excise duty or surtax

in respect of each commodity. (3) Any person who contravenes any provision of
this section shall be guilty of an offence and, in
addition to any other penalty which may be
imposed, all goods subject to excise duty or surtax,
whether or not such duty or surtax has been paid,
and all machinery, utensils, and materials for the
manufacture of such goods found in possession of
that person or on premises not licensed in
accordance with the provisions of this section, shall
be liable to forfeiture. (As amended by Act No. 4 of 1999 and No. 1 of
2002)
94. (1) Notwithstanding anything to the contrary
contained in this Act, and subject to the provisions
of this section, any person may manufacture or
produce without a licence and without payment of
duty for the personal or domestic use of that person,
but not for sale or disposal for profit to any other
person, the following goods-
(a) fermented liquor, other than opaque beer,
containing not more than two per centum of alcohol
by volume; and
(b) tobacco in the form of cigars, cigarettes, pipe
tobacco or snuff when made from manufactured
tobacco on which duty has been paid or from roll
tobacco.

tobacco in the form of cigars, cigarettes, pipe
tobacco or snuff when made from manufactured
tobacco on which duty has been paid or from roll
tobacco.

(2) Any person who sells or disposes of for profit
goods manufactured in terms of subsection (1) shall
be guilty of an offence. (3) Nothing in this section shall be deemed to affect
the operation of any provision of any law relating to
the manufacture, sale or consumption of any goods
referred to in subsection (1). (As amended by Act No. 4 of 1999)
95. (1) Notwithstanding anything to the contrary
contained in this Act, the Commissioner-General
may, subject to the provisions of this section and
any rules made thereunder, authorise a person to
manufacture for experimental purposes but not for
Goods which may be
manufactured without
licence and without
payment of duty
Authority to manucature
goods without licence and
without payment of duty

Goods which may be
manufactured without
licence and without
payment of duty
Authority to manucature
goods without licence and
without payment of duty

sale or disposal for profit, the following goods
without a licence and without the payment of duty-
(a) cigarettes;
(b) pipe tobacco;
(c) cigarette tobacco;
(d) cigars. (2) If a person who is authorised by the
Commissioner-General in terms of subsection (1) to
manufacture goods referred to in that subsection
fails to comply with the provisions of any rules
made thereto, the Commissioner-General may
cancel forthwith the authority to so manufacture. (3) Where an authority is cancelled pursuant to the
provisions of subsection (2) of this section any
goods so manufactured shall be deemed to be liable
to seizure and may be sold or disposed of by the
Commissioner-General in accordance with the
provisions of sections two hundred and three to two
hundred and five of this Act. (4) Any person authorised by the
Commissioner-General in terms of subsection (1) to
manufacture the goods referred to in that subsection
who sells or disposes of such goods otherwise than
in accordance with rules made by the
Commissioner-General shall be guilty of an
offence. (Act No. 4 of 1999 and No. 1 of 2003)
96.

oods otherwise than
in accordance with rules made by the
Commissioner-General shall be guilty of an
offence. (Act No. 4 of 1999 and No. 1 of 2003)
96.

(1) Notwithstanding anything to the contrary
contained in this Act, any person other than a person
licensed under this Act to manufacture beer of any
kind may, in premises other than in any premises
licensed under this Act, manufacture for that
person’s personal or domestic use but not for sale or
disposal to any other person, an amount of opaque
beer being not more than twenty-three decalitres in
volume in any period of four consecutive days. (2) The licensing requirements of section
ninety-three shall not apply in respect of opaque
beer manufactured in accordance with subsection
(1) and the beer manufactured, consumed or
disposed of in terms of that subsection shall not be
liable to duty. (3) Nothing in this section shall be deemed to affect
Power of
Commissioner-General to
authorise manufacture of
certain goods

l not be
liable to duty. (3) Nothing in this section shall be deemed to affect
Power of
Commissioner-General to
authorise manufacture of
certain goods

the operation of any provision in any other law
relating to the manufacture, sale or consumption of
any beer referred to in subsection (1). (4) Any person otherwise exempt from licensing
and the payment of surtax pursuant to the provisions
of this section who manufactures more than the
amount permitted in the specified time or who
manufactures such opaque beer in premises licensed
under this Act or who sells or disposes of such
opaque beer contrary to the provisions of this
section shall be guilty of an offence and shall, on
conviction, be liable to a fine not exceeding five
thousand penalty units. (As amended by Act No. 4 of 1999)
97. (1) On receipt of an application in the
prescribed form the Commissioner-General may
licence, subject to such terms and conditions as the
Commissioner-General may impose, persons to be
licensed manufacturers of goods subject to excise
duty or surtax, at specified premises.

ditions as the
Commissioner-General may impose, persons to be
licensed manufacturers of goods subject to excise
duty or surtax, at specified premises.

(2) An applicant for a licence shall furnish
information as to-
(a) the nature of the goods which that person
proposes to manufacture;
(b) the process of manufacture that are intended;
(c) the premises at which and the machinery and
equipment with which the goods are to be
manufactured;
(d) the business, its shareholding, assets, related
businesses and accounting practices; and
(e) such other matters as the Commissioner-General
may require. (3) Without limiting the authority on the
Commissioner-General by subsection (1), the
Commissioner-General may make the issue,
continuation or reissue of any manufacturer’s
licence conditional on the provision of such security
by bond or guarantee or similar undertakings as will
in the Commissioner-General’s opinion ensure that
such duty as might from time to time be due and
Licensing of manufacturers

ilar undertakings as will
in the Commissioner-General’s opinion ensure that
such duty as might from time to time be due and
Licensing of manufacturers

unpaid on any goods manufactured by the licensed
manufacturer shall be secured to the Republic. (4) The Commissioner-General may at any time
require that the form or amount of security required
under subsection (1) be altered as the
Commissioner-General may determine. (5) Manufacturers licences shall be subject to an
annual licence fee as may be prescribed under this
Act. (6) A licence issued under this section shall expire
on the 31st December in respect of the year in
which the licence was issued and may be renewed
by the Commissioner-General. (7) Notwithstanding subsection (2), the
Commissioner-General may waive the requirement
for applicants for the renewal of excise licences to
re-submit certain documents provided that there has
been no material change in the premises,
equipment, process of manufacture or such other
matters as the Commissioner-General may
determine. (As amendedAct No. 4 of 1999 and No. 3 of 2006)
98.

equipment, process of manufacture or such other
matters as the Commissioner-General may
determine. (As amendedAct No. 4 of 1999 and No. 3 of 2006)
98.

(1) If a licensed manufacturer fails to comply
with any terms or conditions of the licence or
provision of this Act or regulations or rules made
thereunder or with any instruction made or given by
the Commissioner-General in connection with the
administration of this Act, the
Commissioner-General may suspend or revoke the
licence or refuse to renew it. (2) For the purposes of this section any action
taken, or as the case may be not taken, by a
manager, employee or other representative of the
licensed manufacturer, shall be deemed to have
been taken or not taken by the licensed
manufacturer. (3) Where a manufacturer’s licence is revoked by
the Commissioner-General or is not renewed, all
duty on all goods manufactured, sold or otherwise
disposed of, not having already been paid to the
Refusal or suspension of
licence

s not renewed, all
duty on all goods manufactured, sold or otherwise
disposed of, not having already been paid to the
Refusal or suspension of
licence

customs shall be deemed to be due and payable at
the time when notification of the revocation or non
renewal is issued by the Commissioner-General and
such goods shall be entered and duty paid within ten
days of that time unless the goods are sooner
removed for export or warehousing in accordance
with this Act. (4) Goods to which subsection (3) applies that are
not entered or cleared in accordance with the
provisions of that section shall be liable to seizure
and may be sold or disposed of by the
Commissioner-General in accordance with the
provisions of sections two hundred and three to two
hundred and five. (5) Any sale or disposal undertaken pursuant to
subsection (4) shall be so undertaken without
compensation to any person or party who may either
before or after such sale, claim a financial or other
interest in such goods. (6) Nothing contained in this section shall be
deemed to deprive the Republic of any right it may
have against the property or estate of the
manufacturer or those of its sureties in respect of
any duty which may remain unpaid after such sale
or disposal, and the sale or disposal shall not relieve
the manufacturer of liability to prosecution under
this Act.

may remain unpaid after such sale
or disposal, and the sale or disposal shall not relieve
the manufacturer of liability to prosecution under
this Act.

(As amended by Act No. 4 of 1999 and No. 1 of
2003)
99. An applicant for a manufacturer’s licence or for
renewal of a manufacturer’s licence who has been
refused such licence, or renewal of licence, shall
have the right of appeal against such refusal to the
Revenue Appeals Tribunal. (As amended by Act No. 4 of 1999 and No. 1 of
2003)
100. Where the business of a licensed manufacturer
is sold or a licensed manufacturer wishes to relocate
operations to new premises the licence shall be
deemed to have been surrendered as at the date of
sale or relocation unless the prior approval of the
Commissioner-General has been obtained and all
Appeals

to have been surrendered as at the date of
sale or relocation unless the prior approval of the
Commissioner-General has been obtained and all
Appeals

terms and conditions required by the
Commissioner-General have been met to the
satisfaction of the Commissioner-General. (As amended by Act No. 4 of 1999)
101. No manufacturer shall without the written
permission of the Commissioner-General, conduct
or allow to be conducted any business on premises
licensed in terms of section ninety-seven other than
the business for which the licence was issued. (As amended by Act No. 4 of 1999)
102. Repealed by Act No. 4 of 1999
103. Repealed by Act No. 4 of 1999
104. Repealed by Act No. 4 of 1999
105. Repealed by Act No. 4 of 1999
106. Repealed by Act No. 4 of 1999
107. Repealed by Act No. 4 of 1999
108.

1999
104. Repealed by Act No. 4 of 1999
105. Repealed by Act No. 4 of 1999
106. Repealed by Act No. 4 of 1999
107. Repealed by Act No. 4 of 1999
108.

(1) Every manufacturer licensed under this
Act shall-
(a) maintain in such form and manner as may be
required under the terms and condition of the
licence and otherwise by any regulations or rules
made under this Act, a record of;
(i) all goods received into the licensed premises;
(ii) all goods manufactured or produced on the
licensed premises;
(iii) all goods removed from the licensed
premises;
(iv) all goods consumed, lost, or otherwise disposed
of during any process of manufacture or production;
(v) all stock on hand including input stock and
products whether or not fully or partially
manufactured or produced;
(vi) all excise duty or surtax paid or payable. (b) Submit in such form and manner as may be
required or permitted under the terms and
conditions of the licence and otherwise by any
regulations or rules made under this Act, a return
of all manufacturing and business activity
undertaken in the preceding month and a duly
Surrender of licence
Authorised premises
Duties of licensed
Manufacturer

ufacturing and business activity
undertaken in the preceding month and a duly
Surrender of licence
Authorised premises
Duties of licensed
Manufacturer

completed entry in the prescribed form accounting
for all goods, not already accounted for in bond or
other entry, that have been removed from the
licensed premises or otherwise disposed of during
that month. (2) Where in any return made pursuant to this
section, it is claimed that goods, on which excise
duty or surtax has been paid, have been used as
inputs in the manufacture of goods that are
themselves subject to excise duty or surtax and the
Commissioner-General is satisfied that the claim is
correctly made and supported by auditable
management processes and records, the
Commissioner-General may allow the duty or
surtax so paid to be deducted from the duty or surtax
due in that return.

gement processes and records, the
Commissioner-General may allow the duty or
surtax so paid to be deducted from the duty or surtax
due in that return.

(3)The return and entry required under this section
shall be submitted on or before the twentieth day of
the month following that month to which the return
relates and any amount of duty and surtax on the
return shall be due and payable within five days of
the issue of a notice of an assessment thereof;
(4) Where a manufacture licensed under the Act
fails to make payment within the time allowed
under this Act, the manufacture shall pay additional
duty as specified in section one hundred and
seventy-one of the Act;
(5) Except as provided under this Act or in
regulations or rules made thereunder, excise duty or
surtax shall not be payable on goods manufactured
or partially manufactured in licensed premises that
are before sale or disposal used on those premises as
inputs in the manufacture of products that are
themselves subject to excise duty or surtax. (6) A manufacturer licensed under this Act who
fails to lodge a return within the time allowed by or
under this Act shall pay additional duty consisting
of:
(a) one thousand penalty units, and
(b) an additional one thousand penalty units for each
day the return is not lodged. (7) Where a return has not been lodged within the

nalty units, and
(b) an additional one thousand penalty units for each
day the return is not lodged. (7) Where a return has not been lodged within the

time allowed by or under this Act the
Commissioner-General may assess the amount of
duty that is due and may by written notice require
payment of that assessment. (8) Where the Commissioner-General has reason to
believe that any excise duty or surtax due or to be
due under this Act may not be paid within the time
allowed by or under this Act the
Commissioner-General may assess the amount of
duty involved and may by notice in writing to the
licensed manufacturer require payment forthwith of
that assessment. (9) Any assessment made by the
Commissioner-General under subsection (6) or (7)
shall be deemed to be a correct assessment for the
purposes of section one hundred and seventy. (10) Duty assessed by the Commissioner-General
pursuant to subsection (6) or (7) shall be due and
payable on or within five days following the issue of
the notice thereof. (11) Where a manufacturer licensed under this Act
fails to make payment as required under subsection
(9) the manufacturer shall be guilty of an offence
and shall be liable, upon conviction , to a fine not
exceeding ten thousand penalty units or to
imprisonment for a term not exceeding twelve
months, or to both. (As amended by Act No.

ion , to a fine not
exceeding ten thousand penalty units or to
imprisonment for a term not exceeding twelve
months, or to both. (As amended by Act No.

3 of 2000 and No. 4 of
2005)
108A. (1) Subject to section one hundred and eight,
any person who manufactures, distributes or
imports cigarettes shall affix a cigarette tax stamp,
in the prescribed form, to each individual package
of cigarettes in such manner as may be prescribed
by the Commissioner-General. (2) Any person who contravenes subsection (1)
commits an offence. (3) In subsection (1) “cigarette tax stamp” means
such mark, whether in electronic form or otherwise,
as the Minister may, by statutory instrument,
prescribe.

ubsection (1) “cigarette tax stamp” means
such mark, whether in electronic form or otherwise,
as the Minister may, by statutory instrument,
prescribe.

(As amended by Act No. 3 of 2006
109. (1) The records maintained pursuant to section
one hundred and eight shall be kept on the licensed
premises, whether or not in electronic or written
form and shall be made available to any officer at
any time on request by an officer. (As amended by Act No. 4 of 1999)
110. Any officer may, at any time, enter any part of
any licensed premises and take stock of all goods
and materials on hand. (As amended by Act No. 4 of 1999)
111. When a surplus is found on licensed premises
in the stock of goods liable to duty, the
manufacturer shall forthwith pay duty on so much
of the surplus as is not accounted for to the
satisfaction of the Commissioner-General. (No. 18 of 1960 and No.16 of 1996)
112. (1) When a deficiency is found on licensed
premises in the stock of goods liable to excise duty
or surtax, the manufacturer shall, subject to the
provisions of this Act, forthwith pay duty on the
amount of the deficiency less any allowance which
may be granted in accordance with the provisions of
this Act.

of this Act, forthwith pay duty on the
amount of the deficiency less any allowance which
may be granted in accordance with the provisions of
this Act.

(2) If the Commissioner-General is satisfied that -
(a) goods liable to duty were -
(i) lost in the course of and by reason of the process
of their manufacture; or
(ii) destroyed by accident, or lost by accident
without going into consumption, in the course of
manufacture; or
(iii) destroyed by accident or lost, by accident or
otherwise, without going into consumption, in the
course of manipulation;
in or at a place on licensed premises which is not a
place deemed to be a warehouse in terms of
subsection (6) of section fifty-eight; or
Cigarette tax stamps
Records to be kept on
licensed premises
Stocktaking

eemed to be a warehouse in terms of
subsection (6) of section fifty-eight; or
Cigarette tax stamps
Records to be kept on
licensed premises
Stocktaking

(b) wines or spirits liable to excise duty or surtax
were destroyed by accident or lost, by accident or
otherwise, without going into consumption, whilst
in a wine or spirit store or a place on licensed
premises set aside for the ageing of wines or spirits;
or
(c)goods liable to excise duty or surtax were
destroyed by accident or lost, without going into
consumption, whilst in transit in bond or in transit
for export in bond or under a non-duty paid warrant
for their removal;
and that every reasonable effort was made and
precaution taken to prevent their loss or destruction,
the Commissioner-General shall remit the duty or
the excise duty or surtax, as the case may be,
payable on the goods. (No. 18 of 1960 as amended by Act No. 4 of 1999)
113.

ral shall remit the duty or
the excise duty or surtax, as the case may be,
payable on the goods. (No. 18 of 1960 as amended by Act No. 4 of 1999)
113.

(1) An officer may at all times enter and
search any premises licensed in terms of section
ninety-seven or the premises of any person who sells
goods liable to excise duty or surtax or who is
suspected of manufacturing or selling such goods in
contravention of or without complying with the
provisions of this Act, and may seize upon such
premises any goods, together with all books,
accounts, or documents relating thereto, in respect
of which a contravention of or non-compliance with
this Act is suspected of having taken place. (2) An officer may either remove such goods or,
pending removal, seal the premises in which they
are contained. (As amended by Act No. 4 of 1999)
114. (1) The Commissioner-General may give
instructions in writing to any manufacturer
specifying in what part of licensed premises and
under what conditions -
(a) any process in the manufacture is to be carried
on; and
(b) materials for use in manufacture and
manufactured goods liable to excise duty or surtax
respectively are to be kept. Duty to be paid on surplus
stock
Duty to be paid in respect
of deficiency instock, etc

ds liable to excise duty or surtax
respectively are to be kept. Duty to be paid on surplus
stock
Duty to be paid in respect
of deficiency instock, etc

(2) A manufacturer who fails to comply with such
instructions shall be guilty of an offence. (As amended by Act No. 4 of 1999)
115. (1) An officer may supervise any operation
connected with the manufacture or disposal of
goods liable to excise duty or surtax. (2) All machinery, utensils, pipes and vessels used
for the purposes of manufacturing goods liable to
excise duty or surtax shall be -
(a) of a pattern or type approved by the
Commissioner-General; and
(b) installed, marked, numbered and distinguished
in accordance with the provisions of this Act and
any regulations or rules made thereunder. (No. 18 of 1960 as amended by Act No. 4 of 1999)
116. For the purpose of calculating the full quantity
of goods liable to excise duty or surtax which have
been produced on any licensed premises, tables may
be prescribed showing the quantity of such goods
which shall be deemed to have been produced from
a given quantity of material, or the quantity of fully
manufactured goods which shall be deemed to have
been produced from a given quantity of partly
manufactured goods. 117.

rial, or the quantity of fully
manufactured goods which shall be deemed to have
been produced from a given quantity of partly
manufactured goods. 117.

The manufacturer licensed under this Act
shall, at any premises that are specified in the
manufacturer’s license, provide and maintain,
without charge, such accommodation and facilities
as the Commissioner-General may determine to be
reasonably necessary and suitable for the purposes
of carrying out the functions and responsibilities of
the Customs Division at that place. (As amended by Act No. 4 of 1999)
118. (1) The Commissioner-General may require a
licensee to provide any store or room and to lock or
secure any warehouse, storeroom, place, still,
vessel, utensil, or fitting, or to provide and affix a
prescribed meter to any vessel or pipe on the
licensed premises, and such licensee shall, to the
Entry and search of
premises
Where processes in
licensed premises are to be
carried out and goods kept
Supervision of operations

icensee shall, to the
Entry and search of
premises
Where processes in
licensed premises are to be
carried out and goods kept
Supervision of operations

satisfaction of the Customs Division, provide, affix,
repair, and renew all plugs, cocks, taps, covers,
fastenings, and other requisites for the purpose of
enabling officers to affix locks or seals thereto or
otherwise to secure the same. (2) In the event of any failure on the part of the
licensee to comply with the provisions of subsection
(1), an officer may make good the defect at the
expense of the licensee. (As amended by Act No. 4 of 1999)
119. (1) If on any licensed premises any meter, rod,
lock, key, or fitting is tampered with or damaged, or
if any pipe, cock, fastening or fitting connected with
a safe, receiver, or charger is pierced or damaged,
the licensee shall forthwith repair or renew the
article in question to the satisfaction of the Customs
Division and if such repair or renewal is not
undertaken forthwith an officer may effect such
repair or renewal or cause such repair or renewal to
be effected by a third party at the expense of the
licensee.

forthwith an officer may effect such
repair or renewal or cause such repair or renewal to
be effected by a third party at the expense of the
licensee.

(2) If on any licensed premises any goods liable to
excise duty or surtax are lost as the result of any
deliberate or negligent breakage of, tampering with,
or damage to any of the articles mentioned in
subsection (1) or to any lock or seal affixed by an
officer on such premises, the licensee of such
premises shall, in addition to liability for the cost of
repair or renewal of such articles, lock, or seal, be
liable for the payment of duty on any such lost
goods. (3) If on any licensed premises any person breaks,
tampers with, or damages any of the articles
mentioned in subsection (1) or any lock or seal
affixed by an officer, he shall be guilty of an
offence. (4) No action undertaken pursuant to subsection (1)
whether by an officer or at the direction of an officer
shall render that officer or the Customs Division,
liable for any loss or damage resulting therefrom. (As amended by Act No. 4 of 1999)
120. (1) Every distiller shall, before using any still
Tables for calculating
quantities of goods liable to
excise duty or surtax
Obligations of
manufacturers of goods
liable to excise duty or
surtax
Licence to provide
storerooms, plugs, taps,
etc. Damages to locks, pipes,
safes,etc.

gations of
manufacturers of goods
liable to excise duty or
surtax
Licence to provide
storerooms, plugs, taps,
etc. Damages to locks, pipes,
safes,etc.

for distilling any low-wines, feints, or spirits, erect
and keep erected in his distillery a secure safe and
receiver, or safes and receivers, for low-wines,
feints, or spirits:
Provided that where an alcoholometer is used the
Commissioner-General may dispense with the
necessity for receivers. (2) The worm end of every still shall be enclosed in
the safe erected in terms of subsection (1), and such
safe shall communicate only by a closed metal pipe
with the respective receivers for low-wines, feints,
or spirits, or with the alcoholometer, when such is
used. (3) Every still, safe, and receiver and the pipes
connected therewith shall be constructed and
provided with fastenings, cocks, taps, or other
requirements for the reception of revenue locks or
rods to the satisfaction of the
Commissioner-General. (4) Only such rods and revenue locks and keys as
shall be approved and provided by the
Commissioner-General at the Authority’s expense
shall be used in any distillery. Every safe and
receiver shall be kept locked unless opened for a
lawful purpose under the supervision of an officer. (As amended by Act No. 16 of 1996)
121.

safe and
receiver shall be kept locked unless opened for a
lawful purpose under the supervision of an officer. (As amended by Act No. 16 of 1996)
121.

(1) Every vat and butt, other than the
receivers, required to be kept at any distillery for the
reception of low-wines, feints, or spirits for
re-distillation shall be constructed and erected in
accordance with any regulations or rules made
under this Act. (2) The Commissioner-General may specify the
conditions for the running off of low-wines, feints,
or spirits from the receivers for re-distillation and
for the gauging and marking of all vats and other
vessels. (As amended by Act No. 4 of 1999)
122. The capacity of all distillery and refinery tanks,
receivers, fixed vats, or butts, and of movable casks
in a distillery shall be ascertained in such manner as
shall be specified by the Commissioner-General,
and all the weights and appliances necessary for that
purpose shall be supplied by the distiller or refiner,
Erection of safes, receivers,
and requisites in
connection
therewith

liances necessary for that
purpose shall be supplied by the distiller or refiner,
Erection of safes, receivers,
and requisites in
connection
therewith

as the case may be. (As amended by Act No. 24 of 1973)
123. All spirits shall be deemed to be of the strength
denoted by Gay Lussacs’ Hydrometer as approved
and supplied by the Commissioner-General and
ascertained by an officer. (As amended by Act No. 20 of 1992)
124. (1) Every distiller shall provide at his
distillery such suitable and secure spirits stores as
may be required and approved by the
Commissioner-General, and the said spirits stores
shall be set apart solely for the storing of spirits
distilled or blended in the distillery. (2) The spirits stores shall be placed under two
locks, namely, a revenue lock, for which the distiller
must provide at his own expense all necessary
fastenings, and a private lock, the key of which shall
be kept by the distiller. (3) The spirits stores shall be kept locked at all
times except when an officer is in attendance. 125. (1) All spirits distilled by a distiller shall be
placed and kept in stores provided in terms of
section one hundred and twenty-four and shall be
conveyed directly from the spirit receiver to such
stores.

ed and kept in stores provided in terms of
section one hundred and twenty-four and shall be
conveyed directly from the spirit receiver to such
stores.

(2) No spirits which have been removed from the
licensed premises of a distiller shall be brought back
into a spirits store. 126. (1) Every manufacturer of wines shall provide
at his licensed premises a suitable and secure wine
store approved by the Commissioner-General. (2) The store shall be set apart solely for the storing
of wines which have been produced on those
licensed premises, and all wines produced on such
premises by the manufacturer shall be conveyed
directly to such store. (3) The store shall be placed under two locks,
namely, a revenue lock, for which the manufacturer
must provide at his own expense all necessary
Vats and butts
Ascertaining capacity of
distllery, refinery in tanks
etc. Strength to be as denoted
by Gay Lussacs'
Hydrometer
Spirits store

necessary
Vats and butts
Ascertaining capacity of
distllery, refinery in tanks
etc. Strength to be as denoted
by Gay Lussacs'
Hydrometer
Spirits store

fastenings, and a private lock, the key of which shall
be kept by the manufacturer. (4) The store shall be kept locked at all times except
when an officer is in attendance. (5) Wines which have been removed from the
premises of a manufacturer shall not be brought
into any wine store. 127. Spirits shall not be removed from a spirits
store and wine shall not be removed from a wine
store until an officer has re-gauged every vessel of
spirits or wine to be removed and until the duty
thereon has been secured to the satisfaction of the
Commissioner-General. 128. If a distiller or a manufacturer of wine or any
person employed by a distiller or manufacturer of
wine opens or connives at the opening of the locks
or doors of a spirits store or a wine store except in
the presence of an officer, or removes any spirits or
wine except as provided by law, or by any
contrivance or device removes or conceals any
spirits or wine, either before or after they are stored,
he shall be guilty of an offence. 129. Repealed by Act No. 4 of 1999
130. Repealed by Act No. 4 of 1999
131.

, either before or after they are stored,
he shall be guilty of an offence. 129. Repealed by Act No. 4 of 1999
130. Repealed by Act No. 4 of 1999
131.

A brewer shall not conceal any worts or beer
so as to prevent an officer from taking an account
thereof or, without the permission of an officer, add
to worts or beer any substance which increases the
quantity or gravity thereof after such quantity or
gravity has been ascertained by an officer. 132. A distiller shall not in distillery -
(a) use or add to any worts, wash, low-wines, feints,
or spirits any substance which interferes with the
ascertaining by means of a saccharometer or
hydrometer of their specific gravity or true strength;
(b) without the written permission of the Customs
Division previously obtained, have in his distillery
any worts or wash not made in that distillery, or mix
any worts or wash made in his distillery with worts
or wash made elsewhere. (As amended by Act No. 4 of 1999)
Receipt into spirits or
wines
Storing of manufactured
wines
Removal of and securing of
duty on spirits and wines
Opening of store in
absence of an officer

ipt into spirits or
wines
Storing of manufactured
wines
Removal of and securing of
duty on spirits and wines
Opening of store in
absence of an officer

133. If any worts or wash, low-wines, feints, or
spirits are found in any unauthorised part of any
licensed premises, or in any vessels other than those
duly marked and provided for their reception, or in
any premises or place not authorised for their
reception, they shall be liable to forfeiture and any
person responsible for placing such articles in any
unauthorised place, premises, or vessels shall be
guilty of an offence. 134. Any person who -
(a) removes or permits to be removed from licensed
premises any tobacco in respect of which any
contravention of or non-compliance with this Act
has taken place; or
(b) sells, offers or exposes for sale or has in his
possession for sale, any tobacco in respect of which
any contravention of or non-compliance with this
Act has to his knowledge taken place;
shall be guilty of an offence. 135. Any person who, for the purpose of stamping
any container of cigarettes, uses or supplies or
offers to supply any stamp label other than a stamp
label supplied by the Government for the purpose,
or any stamp label so supplied but previously used,
shall be guilty of an offence. 136.

than a stamp
label supplied by the Government for the purpose,
or any stamp label so supplied but previously used,
shall be guilty of an offence. 136.

A person shall not manufacture for sale within
Zambia any cigarettes which weigh more than two
kilograms per thousand cigarettes. (As amended by G. N.. No. 407 of 1963 and Act No. 1 of 1979)
137. Any person who removes, assists in, permits,
or connives at the removal of any goods liable to
excise duty or surtax from the premises of a
manufacturer, except in accordance with the
prescribed procedure, shall be guilty of an offence. 138. (1) If a manufacturer licensed under this Act
intends to cease the manufacture of goods in respect
of which the licence has been issued, the licensee
Prohibitions in respect of
brewing
Prohibitions in respect of
worts, wash, low-wines,
etc. Spirits, worts, etc., illicitly
kept
Removing or selling
tobacco in respect of which
any provision of this Act
has been contravened to be
an offence

. Spirits, worts, etc., illicitly
kept
Removing or selling
tobacco in respect of which
any provision of this Act
has been contravened to be
an offence

shall give to the Commissioner-General not less
than one months prior written notice of that
intention and shall-
(a) within twenty days from the cessation of
manufacturing activity render to the Customs
Division a true and complete return of all
manufacturing and business activity since the last
monthly return and;
(b) submit to the Customs Division an entry in the
prescribed form accounting for all stock on hand
and all stock sold or otherwise disposed on which e
(2) If the return referred to in subsection (1) is not
made or excise duty or surtax is not remitted
pursuant to subsection (1) the goods shall be liable
to seizure and may be sold or disposed of by the
Commissioner-General in accordance with the
provisions of section two hundred and three to two
hundred and five. (3) Any sale or disposal undertaken pursuant to sub
section (4) shall be so undertaken without
compensation to any person or party who may either
before or after such sale, claim a financial or other
interest in such goods.

so undertaken without
compensation to any person or party who may either
before or after such sale, claim a financial or other
interest in such goods.

(4) Nothing in this section contained shall be
deemed to deprive the Republic of any right it may
have against the property or estate of the
manufacturer or those of its sureties in respect of
any duty which may remain unpaid after such sale
or disposal, and the sale or disposal shall not relieve
the manufacturer of liability to prosecution under
this Act. (As amended by Act No. 4 of 1999 and No. 1of
2003)
139. An action shall not lie against the
Government, the Authority or any person in their
employment in respect of the loss of or damage to
spirits or other goods liable to excise duty or surtax
while stored in a receiver, spirits store, refinery tank
or warehouse, or in respect of any incorrect or
improper delivery therefrom or thereto. (As amended by No. 24 of 1973 and No. 16 of
Using or supplying
unauthorised or previously
used stamp labels to be an
offence
Restrction of weight of
cigarettes which may be
manufactured
Removal of goods liable to
excise duty or surtax
Procedure on cessation of
manufacture of goods
liable to excise duty or
surtax

ch may be
manufactured
Removal of goods liable to
excise duty or surtax
Procedure on cessation of
manufacture of goods
liable to excise duty or
surtax

1996)
Loss of goods liable to
excise duty in warehouses
PART XIA
MANAGEMENT OF EXCISE DUTY ON SERVICES
139A. In this Part unless the context otherwise requires-
“rendering a service” means providing a mobile cellular telephone service;
“service” means a mobile cellular telephone service liable to excise duty;
“service provider” means a service provider licensed under section one
hundred and thirty-nine D; and
“talk time” means the minutes of calls a subscriber makes from a mobile
cellular telephone. 139B. (1) Subject to the provisions of section one hundred and thirty-nine E, a
person shall not render services which are liable to excise duty except in
accordance with this Part and under the authority of a licence issued under
section one hundred and thirty-nine D. (2) Any person who contravenes subsection (1) commits an offence and shall
be liable, on conviction, to a fine not exceeding five hundred thousand penalty
units or to imprisonment for a term not exceeding three years, or to both.

iable, on conviction, to a fine not exceeding five hundred thousand penalty
units or to imprisonment for a term not exceeding three years, or to both.

(3) Notwithstanding the penalty in subsection (2) all the machinery, equipment
and materials used in rendering services liable to excise duty in contravention
of subsection (1) shall be liable to seizure in accordance with the provisions of
section one hundred and sixty-two. (4) The provisions of section one hundred and sixty-two shall apply, with
necessary modification, to the seizure of machinery, equipment and materials
Interpretation
Licensing of service
providers

sixty-two shall apply, with
necessary modification, to the seizure of machinery, equipment and materials
Interpretation
Licensing of service
providers

referred in subsection (3). 139C. (1) A person may apply to the Commissioner-General for a licence to
render services liable to excise duty. (2) An application under subsection (1) shall-
(a) be in such form as the Minister may, by statutory instrument, prescribe; and
(b) specify the following:
(i) the name of the service provider;
(ii) the principal place of business of the service provider;
(iii) the premises at which, and the machinery and equipment with which the
services shall be provided;
(iv) the business, the shareholders of the service provider, its assets, related
businesses and accounting practices; and
(v) such other information as the Commissioner-General may require. 139D. (1) The Commissioner-General shall, within thirty days of receipt of an
application for a licence under section one hundred and thirty-nine C, issue a
licence subject to such terms and conditions as the Commissioner-General may
impose. (2) A licence issued under subsection (1) shall expire on the 31st
December in the year in which the licence was issued and may be renewed by
the Commissioner-General. (3) A licence shall be issued or renewed upon payment of a prescribed licence
fee. 139E.

ce was issued and may be renewed by
the Commissioner-General. (3) A licence shall be issued or renewed upon payment of a prescribed licence
fee. 139E.

(1) Notwithstanding section one hundred and thirty nine B, the
Commissioner-General may, subject to the provisions of this Part and any
rules made thereunder, authorise a service provider without a licence to render
services liable to excise duty on an experimental or trial basis:
Provided that the services so rendered shall not be for sale or disposal for profit
and shall be rendered without the payment of duty. (2) Any service provider who being authorised by the Commissioner-General
to render services in terms if subsection (1) sells or disposes of such services
for profit commits an offence and shall be liable, on conviction, to a fine not
exceeding five hundred thousand penalty units or to imprisonment for a term
not exceeding three years or to both. Application for
Licence
Issue of Licence

eding five hundred thousand penalty units or to imprisonment for a term
not exceeding three years or to both. Application for
Licence
Issue of Licence

139F. Where the business of a licensed service provider is sold or a licensed
service provider wishes to relocate its operations to new premises the license
shall be deemed to have been surrendered as at the date of the sale or relocation
unless prior to the sale or relocation the written approval of the
Commissioner-General is obtained and all the terms and conditions imposed
by the Commissioner-General at the time of the approval have been fulfilled to
the satisfaction of the Commissioner-General. 139G. (1) Every service provider licensed under this Part shall-
(a) maintain in such form and manner as may be required
under the terms and conditions of the license and otherwise
by any regulations or rules made under this Act, a record of-
(i) all talk time sold
(ii) all talk time consumed, lost, or otherwise disposed of
during any process of rendering the service; and
(iii) all excise duty paid or payable;
(b) submit in such form and manner a return of all talk time sold in the
preceding month and a duly completed entry in the prescribed form accounting
for all talk time disposed of during that month.

ll talk time sold in the
preceding month and a duly completed entry in the prescribed form accounting
for all talk time disposed of during that month.

(2) The return and entry required under this section shall be submitted on or
before the twentieth day of the month following the month to which the returns
relates and any amount of duty on the return shall be due and payable within
five days of the issuance of a notice of an assessment thereof. (3) A service provider who is licensed under this Part and who fails to lodge a
return within the time allowed by or under this Act shall pay a penalty of-
(a) one thousand penalty units; and
(b) an additional one hundred penalty units for each day the
return is not lodged. (4) Where a return has not been lodged within the time allowed by or under this
Act, the Commissioner-General may assess the amount of duty that is due and
may by written notice to a service provider require payment of the duty
specified in the assessment. (5) Any assessment made by the Commissioner-General under subsection (4)
shall be deemed to be a correct assessment for the purposes of section one
hundred and thirty-nine H and shall be due and payable within five days
following the issue of the notice of assessment thereof.

rposes of section one
hundred and thirty-nine H and shall be due and payable within five days
following the issue of the notice of assessment thereof.

(6) Where a service provider licensed under this Part fails to make payment as
Commissioner
General may
authorise service
provider to render
services without
licence or payment of
duty
Surrender of license
Duties of licensed
service provider

General may
authorise service
provider to render
services without
licence or payment of
duty
Surrender of license
Duties of licensed
service provider

required under subsection (5) the duty specified in the assessment made under
subsection (4) shall constitute a debt due to Government which debt shall be
dealt with in accordance with the provisions of this Act. 139H. The duty payable in respect of any service liable to
excise duty shall, from the time when it is due, constitute a debt
due to the Government from the service provider concerned, and
shall, at any time after it becomes due, be recoverable in a court of competent
jurisdiction by proceedings in the name of the Commissioner General. 139I. The records maintained pursuant to section one hundred and thirty-nine
G shall be kept on the service provider’s premises, whether or not in electronic
or written form and shall be made available to the Customs Division at any
time on request by an officer. 139J. For purposes of verifying the information submitted by a service
provider under section one hundred and thirty-nine C, an officer may, at
anytime, enter any part of any licensed service provider’s premises and take
stock of, or value, all the equipment and materials at hand. 139K.

ay, at
anytime, enter any part of any licensed service provider’s premises and take
stock of, or value, all the equipment and materials at hand. 139K.

(1) An officer may at all times enter and search the premises of any
service provider licensed in terms of section one hundred and thirty-nine D or
the premises of any person who renders services liable to excise duty and who
is suspected of providing such services in contravention of or without
complying with the provisions of this Part and may seize upon such premises
all books, accounts, or documents relating to the services, in respect of which a
contravention of, or non-compliance with, this Part is suspected of having
taken place. (2) An officer may remove all the machinery, equipment and materials used in
rendering services liable to excise duty in contravention, of or without
complying with the provisions of, this Part or pending removal seal the
premises in which the services are so rendered. 139L. Every service provider licensed under this Part shall, at the premises
specified in their license, provide free of charge, such accommodation and
other facilities as the Commissioner-General may determine to enable officers
to exercise their powers of inspection and supervision under this Act. 139M.

r facilities as the Commissioner-General may determine to enable officers
to exercise their powers of inspection and supervision under this Act. 139M.

(1) Where a service provider licensed under this Part intends to cease
the provision of the service in respect of which the license was issued, the
service provider shall give to the Commissioner-General not less than one
month’s prior written notice of that intention and shall-
(a) within twenty days from the date of ceasing to provide the service lodge
with the Customs Divisions a true and complete return of all talk time sold and
business activity since the last monthly return; and
(b) submit to the Customs Division an entry in the prescribed form accounting
Duty payable to
constitute debt to
Government

e last monthly return; and
(b) submit to the Customs Division an entry in the prescribed form accounting
Duty payable to
constitute debt to
Government

for all talk time sold or otherwise disposed of on which excise duty has not
been paid together with a bank certified cheque for the amount of excise duty
payable.
(2) Nothing contained in this section shall be deemed to deprive the Republic
of any right it may have against the property or estate of the service provider or
those of its sureties in respect of any duty which may remain unpaid after
cessation of business activity and shall not relieve the service provider of
liability to prosecution under this Act.
(As amended by Act No. 3 of 2004)
Records to be kept on
licensed premises
Stocktaking or
valuation or
equipment and
materials
Entry and search of
premises
Obligation of service
provider
Procedure on
cessation of service
provider to render
service

on or
equipment and
materials
Entry and search of
premises
Obligation of service
provider
Procedure on
cessation of service
provider to render
service

PART XII
OFFENCES, PENAL PROVISIONS, AND PROCEDURE
140. Any person who, on or after arriving in Zambia, is questioned
by an officer as to whether he has upon his person or in his
possession any goods, whether dutiable or otherwise, or goods the
importation of which is prohibited or restricted, and who denies that
he has any such goods upon his person or in his possession, or fails
to mention any dutiable, prohibited, or restricted goods which he
has upon his person or in his possession, shall be guilty of an
offence if such goods are discovered to be or, at the time of denial or
of the statement, to have been upon his person or in his possession. (As amended by G. N. No. 407 of 1963)
141.

red to be or, at the time of denial or
of the statement, to have been upon his person or in his possession. (As amended by G. N. No. 407 of 1963)
141.

(1) Any person who -
(a) produces any false invoice or an invoice framed so as to deceive,
or makes any false representation in regard to the nature, the
quantity or the value of any goods or the country in which such
goods were grown, produced, or manufactured;
(b) forges any document required under this Act or any law relating
to customs or excise;
(c) under false pretences or with intent to defraud or to evade the
provisions of this Act or any law relating to customs or excise or by
making any false statement, affidavit, or declaration procures or
attempts to procure any such document as is mentioned in
paragraph (b);
(d) being required to make or render any report, statement,
document, bill of entry, declaration, or return, or to supply any
information demanded or asked for, or to answer any question,
neglects or refuses to do so, or makes or renders any untrue or false
report, statement, document, bill of entry, representation,
declaration, return or answer, or conceals or makes away with any
goods required to be accounted for by this Act or any law relating to
customs or excise;
(e) imports or attempts to import, or assists in, or is accessory to, or
connives at the importation or attempted importation of any goods
illegally or without payment of the duty thereon; or
(f) deals with or assists in dealing with any goods contrary to the
provisions of this Act or any law relating to customs or excise;
shall be guilty of an offence, so, however, that nothing in the
provisions of this Act shall be taken to require any person who has
acted as legal practitioner for any person to disclose any privileged
communications made to him in that capacity.

taken to require any person who has
acted as legal practitioner for any person to disclose any privileged
communications made to him in that capacity.

False statements
by persons arriving in
Zambia
False invoices, false
representation and
forgery

False statements
by persons arriving in
Zambia
False invoices, false
representation and
forgery

(2) Any person who -
(a) uses or attempts to use any document which has been forged
with intent to defeat the provisions of this Act or any law relating to
customs or excise;
(b) otherwise than in accordance with the provisions of this Act,
buys or receives or has in his possession any goods required to be
accounted for by this Act or any law relating to customs or excise
before they have been so accounted for; or
(c) otherwise than in accordance with the provisions of this Act, has
in his possession any goods liable to forfeiture under this Act or any
law relating to customs or excise;
shall be guilty of an offence, unless he produces evidence to show
that he did not know -
(i) that the document was forged;
(ii) that duty on the goods had not been paid or secured or that the
goods had not been accounted for in terms of this Act or any law
relating to customs or excise; or
(ii) that the goods were liable to forfeiture;
as the case may be.

een accounted for in terms of this Act or any law
relating to customs or excise; or
(ii) that the goods were liable to forfeiture;
as the case may be.

(3) For the purpose of this section, the forgery of a document is the
making of a false document, knowing it to be false, with the
intention that it shall in any way be used or acted upon as genuine
whether within Zambia or not, and making a false document
includes making any material alteration in a genuine document,
whether by addition, insertion, obliteration, erasure, removal, or
otherwise. (As amended by No. 16 of 1956 and G. N. No. 407 of 1963)
142. Any person who, without lawful excuse, the proof of which
shall lie upon him, brings into Zambia or has in his possession any
blank or incomplete invoice or other similar document capable of
being filled up and used as an invoice for goods from outside
Zambia shall be guilty of an offence. (As amended by G. N. No. 407 of 1963)
143. Any person who assaults, resists, hinders, or abuses any
officer or any person aiding or assisting such officer in the carrying
out of his duties shall be guilty of an offence. 144.

s, hinders, or abuses any
officer or any person aiding or assisting such officer in the carrying
out of his duties shall be guilty of an offence. 144.

Any person who wilfully removes any customs seal from any
ship, aircraft, pipeline, vehicle, or package without the authority of
an officer or otherwise than in accordance with this Act or any
regulations or rules made thereunder, or who wilfully alters,
defaces, obliterates, or imitates any mark placed by an officer on
Possession of blank
invoice
Obstruction of officers
Removing, altering, or
defacing marks or seals

rates, or imitates any mark placed by an officer on
Possession of blank
invoice
Obstruction of officers
Removing, altering, or
defacing marks or seals

any package shall be guilty of an offence. (As amended by Act No. 24 of 1973 and Act No. 4 of 1999)
145. (1) Whenever any lock, mark, or seal has been placed by an
officer upon any goods on board any ship, aircraft, or vehicle, or
when the hatchways of a ship have been fastened down by an
officer, the master of the ship, the pilot of the aircraft, or the person
in charge of the vehicle or the operator of a pipeline as the case may
be, shall ensure that -
(a) the lock, mark, or seal is not opened, altered, or broken;
(b) such goods are not secretly removed; and
(c) such hatchways are not opened without the consent of an officer;
and if he fails so to ensure, the master of the ship, the pilot of the
aircraft, or the person in charge of the vehicle, as the case may be,
shall be guilty of an offence, unless he proves that he took all
reasonable precautions to prevent any such act.

e of the vehicle, as the case may be,
shall be guilty of an offence, unless he proves that he took all
reasonable precautions to prevent any such act.

(2) Whenever any lock, mark, or seal has been placed by an officer
upon any valve, meter, or other appliance or apparatus used to
control or record the flow of goods through or from a pipeline, or
upon any inspection plate, hatch or access to such pipeline, the
operator of the pipeline shall ensure that the lock, mark, or seal is
not opened, altered, or broken without the prior authority of an
officer and, if he fails so to ensure, the operator of the pipeline shall
be guilty of an offence, unless he proves that he took all reasonable
precautions to prevent any such act. (As amended by Act No. 48 of 1968, No. 24 of 1973 and No. 4 of
1999)
146. Any person who removes or breaks any lock placed on a
warehouse by an officer in terms of section sixty-five shall be guilty
of an offence, and any person who removes any goods from a
warehouse, without the permission of the officer, shall be guilty of
an offence. 147.

uilty
of an offence, and any person who removes any goods from a
warehouse, without the permission of the officer, shall be guilty of
an offence. 147.

If, when required by an officer to make a declaration of
sealable goods in terms of this Act -
(a) the master of a ship, the pilot of an aircraft, or the person in
charge of a vehicle fails to make a full disclosure of any sealable
goods which are the unconsumed stores of the said ship, aircraft, or
vehicle; or
(b) the master of a ship, the pilot of an aircraft, the person in charge
of a vehicle, or any member of the crew of such ship, aircraft, or
such master, pilot, person, or member of the crew aforesaid shall be
Certain responsibilities
of master, pilot, or
person in charge of
vehicle
Removing or breaking
locks placed on
warehouse
Failure to make full
declaration of sealable
goods
Bribery, collusive
seizure or agreement

e of
vehicle
Removing or breaking
locks placed on
warehouse
Failure to make full
declaration of sealable
goods
Bribery, collusive
seizure or agreement

guilty of an offence. 148. (1) If any officer makes any collusive seizure, or delivers up,
or makes any agreement to deliver up or not to seize any ship,
aircraft, vehicle, goods, or other things liable to forfeiture under this
Act or any other law relating to customs or excise, or takes or
receives any bribe, fee, recompense, gratuity, or reward, whether
pecuniary or of any other sort or description whatsoever, directly or
indirectly, from any person for the neglect or non- performance of
the officer’s duty in any of these respects the officer shall be guilty
of an offence. (2) Any person who gives or promises to give or offers or procures
to be given, any bribe, fee, recompense, gratuity, or reward, whether
pecuniary or of any other sort or description whatsoever, or makes
any collusive agreement with any such officer to induce that officer
in any way to neglect the duty of the officer in any of these respects
or to do anything in conflict with the duty, or to do, or conceal, or
connive at anything whereby the provisions of this Act may be
evaded, shall be guilty of an offence. (As amended by Act No. 4 of 1999)
149.

onceal, or
connive at anything whereby the provisions of this Act may be
evaded, shall be guilty of an offence. (As amended by Act No. 4 of 1999)
149.

Any person who -
(a) smuggles or attempts to smuggle any goods; or
(b) aids, assist, or connives at the smuggling or attempted
smuggling of any goods;
shall be guilty of an offence. 150. If any goods are imported into Zambia in contravention of
section forty or forty-one, the person importing them and any person
who assists in or connives at their importation shall be guilty of an
offence. (As amended by G. N.. No. 407 of 1963)
151. Any person who -
(a) supplies the means or materials for, or assists in establishing or
repairing, maintaining, or working any still or distilling apparatus
used or to be used in the production or refining of alcohol other than
within premises licensed in accordance with section ninety-seven of
this Act;
(b) has upon his premises or in his custody or under his control, or
purchases, sells, or otherwise disposes of any goods liable to excise
duty or surtax, which have been manufactured in breach of the
not to seize
Smuggling
Importation of
prohibited or restricted
goods to be an offence
Miscellaneous
offences

h have been manufactured in breach of the
not to seize
Smuggling
Importation of
prohibited or restricted
goods to be an offence
Miscellaneous
offences

provisions of this Act, unless such person proves that he or she was
unaware that such goods were so manufactured;
(c) is found without lawful excuse in any place where the illegal
manufacture of goods liable to excise duty or surtax is being carried
out;
(d) without lawful authority imports any goods liable to excise duty
or surtax after they have been exported from Zambia;
(e) not being a person licensed to manufacture goods liable to excise
duty or surtax, has, without lawful authority, in his possession,
custody, or control any manufactured or partly manufactured goods
liable to excise duty or surtax upon which such duty or surtax has
not been paid;
(f) falsely holds himself out to be an officer;
(g) fraudulently claims a refund, rebate, remission, or drawback to
which he is not entitled;
(h) makes improper use of any licence, permit, or document issued
under the provisions of this Act or any other law relating to customs
or excise;
(i) damages, destroys, or disposes of any goods in order to prevent
the seizure thereof by an officer or any other person authorised to
seize them;
(j) in order to prevent the securing of any goods seized under this
Act rescues, damages, or destroys such goods;
(k) any person apprehended for any offence against the provisions
of this Act or prevents any such apprehension; or
(l) imports any goods in pursuance of a bill of entry in which a false
declaration has been made;
shall be guilty of an offence.

such apprehension; or
(l) imports any goods in pursuance of a bill of entry in which a false
declaration has been made;
shall be guilty of an offence.

(As amended by G. N.. No. 407 of 1963 and Act No. 4 of 1999)
152. If any goods entered for warehousing -
(a) are not carried into and deposited in the warehouse;
(b) after deposit in the warehouse, are taken out of the warehouse
without entry and clearance; or
(c) having been entered and cleared for exportation, are not duly
exported;
Warehousing
irregularities
Offences by licensed
manufacturer

clearance; or
(c) having been entered and cleared for exportation, are not duly
exported;
Warehousing
irregularities
Offences by licensed
manufacturer

the owner of such goods, or the proprietor or occupier of the
warehouse, or the person responsible for the handling of the goods,
shall be guilty of an offence, unless he proves that he took all
reasonable precautions to prevent the act which constituted the
offence, and, in addition to any other penalty which may be
imposed, such goods shall be liable to forfeiture. 153.

vent the act which constituted the
offence, and, in addition to any other penalty which may be
imposed, such goods shall be liable to forfeiture. 153.

If any manufacturer of goods liable to excise duty or surtax -
(a) fails to keep records required or permitted pursuant to the
provisions of section one hundred and eight or fails to produce
the records when required by an officer to do so;
(b) fails to make in any such record any entry required to be made or
fraudulently, or with fraudulent intent, makes any entry in such
records;
(c) erases, obliterates or otherwise deletes any entry made in such
records;
(d) mutilates or tears therefrom any leaf or page of any book or
other documentary record;
(e) as the manufacturer or through the agency or with the assistance
of any other person destroys, conceals, or makes away with any
such records or part thereof;
(f) refuses to allow an officer at any time to inspect such records or
obstructs or hinders any officer in such inspection;
(g) neglects or refuses to furnish any return specified in section one
hundred and eight within the time specified for the furnishing of
such return;
(h) sends in a false return; or
(i) neglects or refuses to give such further information to his
operations in the manufacturer of goods liable to excise duty or
surtax, or the disposal thereof, as an officer may from time to time
require;
he shall be guilty of an offence, and, in addition to any other penalty
which may be imposed, all goods subject to excise duty or surtax
and all spirits, mixtures, compounds, or preparations of such goods
found in his possession or on his premises shall be liable to
forfeiture, whether or not excise duty or surtax has been paid
thereon.

ns of such goods
found in his possession or on his premises shall be liable to
forfeiture, whether or not excise duty or surtax has been paid
thereon.

(As amended by Act No. 4 of 1999)
Offences relating to the
use of ships, aircraft, or
vehicles

(As amended by Act No. 4 of 1999)
Offences relating to the
use of ships, aircraft, or
vehicles

154. If -
(a) any ship, aircraft, or vehicle is used in smuggling or in the
unlawful importation, exportation, or conveyance of any prohibited
or restricted goods;
(b) any ship approaches the shores or banks of Zambia and fails to
bring to for boarding upon being lawfully required to do so;
(c) any ship loiters in the vicinity of the shores or banks of Zambia
and does not depart within twenty-four hours after being required to
depart by an officer; or
(d) any goods on any ship, aircraft, or vehicle are thrown overboard,
staved, or destroyed to prevent seizure;
the master of the ship, the pilot of the aircraft, or the person in
charge of the vehicle, as the case may be, shall be guilty of an
offence, unless he proves that he took all reasonable precautions to
prevent the act which constituted the offence. (As amended by G. N. No. 407 of 1963)
155. (1) Any person who contravenes or fails to comply with any
provision of this Act shall be guilty of an offence, even if it is not
specifically stated that the person responsible for such
contravention or non-compliance is guilty of an offence.

lty of an offence, even if it is not
specifically stated that the person responsible for such
contravention or non-compliance is guilty of an offence.

(2) Any person who is guilty of an offence under this Act for which
no special penalty is provided shall be liable in respect of each
offence -
(a) to a fine not exceeding treble the duty-paid value of any goods
which may be the subject-matter of the offence;
(b) if treble the duty-paid value of such goods is less than eight
thousand penalty units, or if there are no goods involved in the
offence, to a fine not exceeding eight thousand penalty units;
(c) to imprisonment for a period not exceeding five years;
(d) Repealed by Act No. 4 of 1999
(e) to both such imprisonment and any such fine as is provided in
paragraph (a) or (b). (3) Without derogation from the powers contained in section one
hundred and sixty-two, any goods which are the subject-matter of
an offence under this Act shall be liable to forfeiture and, if such
goods cannot be found or recovered, the court which convicts the
offender may order the offender to pay to the
Commissioner-General an amount equal to the duty-paid value of
such goods. If such amount is not paid on demand, the
Commissioner-General may recover it by civil action in a court of
General penalties
Concealed goods

h goods. If such amount is not paid on demand, the
Commissioner-General may recover it by civil action in a court of
General penalties
Concealed goods

competent jurisdiction. (4) Notwithstanding the fact that high maximum penalties are
prescribed by this section, a court shall pay due regard to the
circumstances of the offence and, in any case where the offender is
not discharged with a caution or reprimand, shall impose only a
moderate penalty, unless it is satisfied that the offence is of a serious
nature. In judging the seriousness of an offence, the court may take
into account, inter alia, the fact that the offence might have led to a
serious loss of duty. (As amended by No. 4 of 1962, Acts No. 1 of 1980, No. 20 of 1992,
No. 13 of 1994 and No. 4 of 1999 )
156. Any package having concealed within it any goods not
enumerated in the bill of entry or declaration or other document of
clearance or having its contents packed so as to deceive an officer
shall be liable to forfeiture together with the full contents thereof. (As amended by Act No. 4 of 1999)
157.

tents packed so as to deceive an officer
shall be liable to forfeiture together with the full contents thereof. (As amended by Act No. 4 of 1999)
157.

(1) If any package is found to contain goods which -
(a) are liable to forfeiture; or
(b) are being exported or have been imported or otherwise dealt
with contrary to or not in accordance with -
(i) the provisions of any law, including this Act, relating to customs
or excise; or
(ii) any law prohibiting, restricting or controlling the importation or
exportation of such goods;
such package and the full contents thereof shall be liable to
forfeiture. (2) If any goods are forfeited, all casks, cases, containers, or
utensils containing them shall also be forfeited. (As amended by No.36 of 1962 and Act No. 4 of 1999)
158.

forfeited, all casks, cases, containers, or
utensils containing them shall also be forfeited. (As amended by No.36 of 1962 and Act No. 4 of 1999)
158.

Where any goods subject to duty become liable to seizure in
terms of section one hundred and sixty-two, whether or not duty has
been paid thereon, an officer may, instead of seizing those goods,
seize from the stock of the person from whom those goods would
have been seized -
(a) in the case of spirits or potable liquor, the equivalent quantity,
strength or bulk of other spirits or potable liquor, as the case may be;
(b) in the case of goods, other than spirits or potable liquor, the
equivalent quantity of other like goods liable to duty;
Forfeited packages,
containers, or utensils
Substitution of other
goods for goods
actually liable to
seizure
Vehicles carrying
goods liable to
forfeiture

feited packages,
containers, or utensils
Substitution of other
goods for goods
actually liable to
seizure
Vehicles carrying
goods liable to
forfeiture

and the spirits, potable liquor or goods so seized shall be dealt with
in terms of section one hundred and sixty-two. (As amended by Act No. 16 of 1996)
159. (1) Subject to the provisions of subsection (2), any ship,
aircraft, vehicle or other thing used for the removal or carriage of
goods which -
(a) are liable to forfeiture; or
(b) are being exported or have been imported or otherwise dealt
with contrary to or not in accordance with -
(i) the provisions of any law, including this Act, relating to customs
or excise; or
(ii) any law prohibiting, restricting or controlling the importation or
exportation of such goods;
shall itself be liable to forfeiture. (2) Any ship, aircraft, vehicle or other thing used for the removal or
carriage of any goods referred to in subsection (1) shall not be liable
to forfeiture, if the owner thereof shows that -
(a) it was used for the removal or carriage of those goods without
his express or tacit consent, or that of his agent; or
(b) since its use in such removal or carriage it has been acquired for
its true value by a person who was unaware at the time of his
acquisition that it was liable to forfeiture in terms of this section.

been acquired for
its true value by a person who was unaware at the time of his
acquisition that it was liable to forfeiture in terms of this section.

(3) For the purpose of this section, “owner” includes the hirer under
a hire-purchase agreement, or a trustee, or a person having legal
custody and control. (As amended by No. 36 of 1962, Acts No. 16 of 1996 and Act No. 4
of 1999)
160. (1) Any ship, aircraft or vehicle with false bulkheads, false
bows, double sides or bottoms, or any secret or disguised place
adapted for the purpose of smuggling goods shall be liable to
forfeiture. (2) Any suitcase, briefcase or other container with a false bottom or
any secret or disguised place adapted for the purpose of smuggling
goods shall be liable to forfeiture. (3) Any person who uses any ship, aircraft, vehicle, suitcase,
briefcase or other container referred to in subsection (1) and (2)
shall be guilty of an offence. (As amended by Act No. 16 of 1996)
Ships, aircraft, or
vehicles adapted for
smuggling liable to
forfeiture
Embargo on goods
which have passed out
of customs control
Power of officer to
seize goods

raft, or
vehicles adapted for
smuggling liable to
forfeiture
Embargo on goods
which have passed out
of customs control
Power of officer to
seize goods

161. If at any time an officer has reason to believe that the correct
duties have not been paid on any goods which have passed out of
customs control, or that there has been or may be in respect of those
goods a contravention of any of the provisions of this Act or any
other law relating to the importation of goods, he may, within a
period of five years from the date of importation, removal from a
bonded warehouse or delivery from licensed premises in the case of
excisable goods, seize or place an embargo on those goods,
wheresoever or in possession of whomsoever found, and, until the
embargo has been withdrawn, no person shall remove such goods
from the place indicated by the officer, or in any way deal therewith,
except with the permission of the officer. ( Acts No.16 of 1996,As amended by Act No. 4 of 1999 and 3 of
2000)
162. (1) Subject to the provisions of subsection (3) an officer may
seize any goods, including any ship, aircraft or vehicle, which the
officer has reasonable grounds to believe are liable to seizure.

3) an officer may
seize any goods, including any ship, aircraft or vehicle, which the
officer has reasonable grounds to believe are liable to seizure.

(2) In this section “liable to seizure”, in relation to goods, means
goods that are-
(a) liable to forfeiture under any provision of this Act or under any
provision of any other law relating to customs or excise; or
(b) the subject matter of an offence under or a contravention of or a
failure to comply with any provision:
(i) of any law, including this Act, relating to customs or excise; or
(ii) of any law prohibiting, restricting or controlling the
importation or exportation thereof;
notwithstanding the fact that no person has been convicted of such
offence, contravention or failure. (3) Seizure shall not be made in terms of subsection (1) where more
than five years have elapsed since the goods first became liable to
seizure:
Provided that goods imported in contravention of sections forty or
forty-one shall be liable to seizure at any time. (4) All goods which have been seized in terms of subsection (1)
shall be taken forthwith to and delivered into the custody of an
officer at the custom house nearest to the place where they were
seized or, in the event of their being of such nature that they cannot
be removed to a place of security, the officer seizing them may

where they were
seized or, in the event of their being of such nature that they cannot
be removed to a place of security, the officer seizing them may

declare them as having been seized in the place where the officer
found them. (5) If an officer has seized goods in terms of subsection (1), or has
seized goods pursuant to the provisions of section one hundred and
fifty-eight, the officer shall report the circumstances and grounds
for seizure to the Commissioner-General. (6) The Commissioner-General may-
(a) order all or any of the goods to be released from seizure;
(b) declare all or any of the articles to be forfeited; and
(c) if the articles could not be found or recovered, declare that the
person from whom the goods would have been seized shall pay to
the Customs Division an amount equal to the duty-paid value of
such goods:
Provided that notice of any declaration made by the Commissioner-
General in accordance with paragraph (b) shall be made in
writing and shall be given in accordance with the provisions of
subsection (8).

ommissioner-
General in accordance with paragraph (b) shall be made in
writing and shall be given in accordance with the provisions of
subsection (8).

(7) Subject to the provisions of subsection (8), when goods are
seized under this section the officer who seizes the goods shall,
within ten days of such seizure, give to the person from whom the
goods have been seized or the owner of the goods a notice in writing
specifying the goods which have been seized and informing such
person of the provisions of subsection (9). (8) Notice in terms of subsection (7) shall be deemed to have been
duly given to the person concerned-
(a) if delivered to that person personally;
(b) if addressed to that person and left at, or forwarded by post to
that person’s usual or last known place of abode or business; or
(c) where the person is unknown or has no address within Zambia
or has no known address, by publication of notice of seizure in the
Gazette. (9) The person from whom the goods have been seized or the owner
of the goods or the person required to pay such amount as
determined by the Commissioner-General pursuant to subsection
(6) may, within thirty days of the notice being given or published
under subsection (8), institute proceedings-

ssioner-General pursuant to subsection
(6) may, within thirty days of the notice being given or published
under subsection (8), institute proceedings-

(a) against the seizure on the grounds that it was unlawfully made;
or
(b) against the declaration made by the Commissioner-General
pursuant to subsection (6) on the grounds that such declaration was
unlawfully made. (10) If proceedings are not instituted under subsection (9) in
respect of any goods seized under this section, the goods shall be
forfeited and may be sold or disposed of by the
Commissioner-General in accordance with the provisions of
sections two hundred and three to two hundred and five:
Provided that the goods shall be forfeited after the expiry of
forty-five days from the date of the publication in the Gazette, of a
notice issued by the Commissioner-General that the goods shall be
forfeited. (11) Any sale or disposal undertaken pursuant to subsection (10)
shall be undertaken without compensation to any person or party
who may, either before or after such sale or disposal, claim a
financial or other interest in such goods.

without compensation to any person or party
who may, either before or after such sale or disposal, claim a
financial or other interest in such goods.

(12) If proceedings are not instituted in terms of subsection (9) in
respect of any sum determined by the Commissioner-General
pursuant to subsection (6), the amount so determined shall be
deemed to be due and payable at that date and all provisions of this
Act relevant to the recovery of unpaid duty shall apply to that sum
as if it were unpaid duty. (13) For the avoidance of doubt it is hereby declared that any action
taken in terms of this section shall not-
(a) prevent the institution of criminal proceedings against a person
from whom goods have or would have been seized;
(b) prevent the imposition of a fine in terms of section one hundred
and sixty-eight;
(c) affect the liability for the payment of duty in respect of goods
seized and dealt with in terms of this section; or
(d) entitle any person to claim a refund of duty paid in respect of
goods seized and dealt with in terms of this section. (As amended by Act No. 4 of 1999, No. 1 of 2003 and no. 3 of 2006)
163. (1) Where, pursuant to the provisions of section one hundred
and sixty-two, any goods have been seized, the
Power of
Commissioner-General
to release goods seized
Notice of action to be
given to Authority

hundred
and sixty-two, any goods have been seized, the
Power of
Commissioner-General
to release goods seized
Notice of action to be
given to Authority

Commissioner-General may at any time before such goods are
forfeited, deliver the goods to the owner or other person from whom
they were seized, on the deposit with the Customs Division of a sum
equal-
(a) in the case of imported goods, to the customs value of the goods;
or
(b) in the case of goods manufactured in licensed premises to the
value as determined in accordance with the Sixth Schedule;
together with any duty to which the goods may be liable as
determined by the Commissioner-General. (2) The money deposited shall be deemed to be substituted for the
goods seized and all the provisions of this Act in so far as they are
applicable shall extend and apply to the money accordingly. (As amended by Act No. 4 of 1999)
164. (1) A writ of summons shall not be issued against a copy of
any process served upon the Authority for anything done under this
Act or any other law relating to customs or excise until one month
after notice in writing has been delivered to the Authority, by the
person, or the person’s legal practitioner, who intends to issue such
writ, summons or process.

in writing has been delivered to the Authority, by the
person, or the person’s legal practitioner, who intends to issue such
writ, summons or process.

(2) In the notice shall be clearly and explicitly contained the cause
of the action, the name and the place of abode of the person who is
to bring the action, and the name and address for service of the
person’s legal practitioner, if any. (3) Evidence shall not be adduced at the trial of the action by the
plaintiff except as to causes thereof stated in the notice and
judgment shall not be given for the plaintiff unless the plaintiff
proves that the notice was given and in default of proof of notice by
the plaintiff, the defendant shall be entitled in such action to
judgment in the defendant’s favour and costs. (4) Every such action shall be brought within three months after the
cause thereof arose and if the plaintiff discontinues the action, or if
judgment is given against the plaintiff, the defendant shall receive
as costs full indemnity for all expenses incurred by the Authority in
or in respect of the action and shall have such remedy for the same
as any defendant has in other cases where costs are given by law. (As amended by Act No. 3 of 2006)
165.

ction and shall have such remedy for the same
as any defendant has in other cases where costs are given by law. (As amended by Act No. 3 of 2006)
165.

The Authority may, within one month after notice has been
given in terms of section one hundred and sixty-four, tender amends
Tender of amends and
effect thereof
Court may refuse costs
Pest infected or
harmful goods

n terms of section one hundred and sixty-four, tender amends
Tender of amends and
effect thereof
Court may refuse costs
Pest infected or
harmful goods

to the party complaining or to his legal practitioner or agent, and
may plead such tender in bar to any proceedings, together with any
other plea, and if the court finds the amends sufficient it shall give
judgement for the defendant, except as to the amends tendered. In
such event, or if the plaintiff discontinues his action, the defendant
shall be entitled to costs, but if upon the trial of any such action the
court finds that no amends were tendered, or that they were not
sufficient, or finds against the defendant upon any such other plea,
the court shall give judgement for the plaintiff with such damages as
it may think proper, together with the costs of the action. (As amended by Act no. 3 of 2006)
166. If any action is brought by any persons against the Authority
for or on account of any seizure, wherein judgement has been given
for the plaintiff, and if the court before which the action was tried
finds and adjudges that there was reasonable cause for seizure, the
court may refuse to grant the plaintiff costs. (As amended by Act No. 3 of 2006)
167.

ds and adjudges that there was reasonable cause for seizure, the
court may refuse to grant the plaintiff costs. (As amended by Act No. 3 of 2006)
167.

(1) If, after obtaining such expert advice as may be available,
the Commissioner-General is of the opinion in respect of goods
which have been imported -
(a) that such goods are infected with any pest which may spread any
human, plant, or animal disease; or
(b) that such goods are likely to be prejudicial to the health of any
human being, plant, or animal;
he may direct that such goods and the containers in which they are
packed shall be seized and destroyed or otherwise dealt with in any
manner which he may consider suitable. (2) A person shall not be entitled to claim compensation on account
of any action taken under the provisions of subsection (1). 168.

onsider suitable. (2) A person shall not be entitled to claim compensation on account
of any action taken under the provisions of subsection (1). 168.

(1) If a person alleged to be an offender under this Act admits
in writing to the offence and agrees to pay the fine which the
Commissioner-General may impose, not exceeding the maximum
fine provided for the offence in question, as the
Commissioner-General considers just in the circumstances of the
case, in full satisfaction of any fine or other penalty to which the
person would otherwise be liable under this Act:
Provided that, if criminal proceedings have been instigated against
the alleged offender for such offence the power conferred by this
section shall not be exercised without the written consent of the
Director of Public Prosecutions. Imposition of fine by
Commissioner -
General
Orders by court as to

ot be exercised without the written consent of the
Director of Public Prosecutions. Imposition of fine by
Commissioner -
General
Orders by court as to

(2) The Commissioner-General may determine by written notice a
due date for the payment of the sum referred to in subsection (1) in
whole or by instalment. (3) Any fine imposed pursuant to this section is a debt due to the
Republic and shall, if not paid in accordance with the provisions of
sub section (2) be recoverable at the suit of the
Commissioner-General, or any officer authorised by that person, in
any court of competent jurisdiction. (4) If the Commissioner-General accepts any sum pursuant to this
section such acceptance shall not be treated as a conviction for a
criminal offence and the offender shall not be liable to be
prosecuted for the offence in respect of which the payment was
made. (5) Nothing in this section shall in any way affect the provisions of
this Act in relation to liability for the payment of duty or the seizure
and forfeiture of any goods. (6) Where the Commissioner-General does not exercise the power
under subsection (1), the admission in writing made by the offender
shall not be admissible as evidence in any prosecution for that
offence. (As amended by Act No. 4 of 1999)
169.

ission in writing made by the offender
shall not be admissible as evidence in any prosecution for that
offence. (As amended by Act No. 4 of 1999)
169.

(1) Upon conviction of an offender under this Act, the judge
or magistrate presiding at the trial in addition to passing sentence
may -
(a) make an order for the payment by the offender of any unpaid
duty; and
(b) declare any ship, aircraft, vehicle, or other goods liable to
forfeiture as a result of the act of the offender to be forfeited to the
Government and, upon such declaration, such ship, aircraft, vehicle,
or goods as the case may be, shall be dealt with in terms of
subsection (10) of section one hundred and sixty-two; and
(c) if any ship, aircraft, vehicle, or other goods liable to forfeiture
cannot be found or recovered, make an order for the payment to the
Commissioner-General by the offender of an amount equal to the
duty-paid value of the ship, aircraft, vehicle, or other goods, as the
case may be. (2) No forfeiture shall be ordered unless and until the owner of the
ship, aircraft, vehicle, or goods has been given an opportunity of
being heard. unpaid duty and
forfeitures
Liens and preferences

til the owner of the
ship, aircraft, vehicle, or goods has been given an opportunity of
being heard. unpaid duty and
forfeitures
Liens and preferences

(As amended by Nos. 4 and 36 of 1962)
170. (1) The correct amount of duty payable in respect of any
goods shall, from the time when it is due, constitute a debt due to the
Government by the person concerned, and shall, at any time after it
becomes due, be recoverable in a court of competent jurisdiction by
proceedings in the name of the Commissioner-General, and-
(a) any goods in a bonded warehouse or in licensed premises or
imported but not yet entered or cleared through the Customs
Division and belonging to that person, and
(b) any goods afterwards imported, manufactured or entered for
export by the person from whom the duty is due;
shall, while under the control of the Customs Division, be subject to
a lien for such debt and may be detained by the Customs Division
until such debt is paid, and the claims of the Government shall have
priority over the claims of all persons upon the said goods of
whatever nature.

n
until such debt is paid, and the claims of the Government shall have
priority over the claims of all persons upon the said goods of
whatever nature.

(2) Where any person who, under the provisions of this Act, is
indebted to the Government in respect of any sum due for duty
becomes bankrupt, then in any proceedings concerning his
bankruptcy the claim of the Commissioner-General for such sum
shall rank for preference next after any mortgage, charge, lien or
equitable right of any person or any prior registered special
mortgage bond or any pledge or right of retention upon such assets
or any part thereof, and shall rank equally with any claim which
may be made on behalf of the Government in respect of income tax. (3) Deleted by Act No. 4 of 1999
(4) Deleted by Act No. 4 of 1999
(5) Deleted by Act No. 4 of 1999
(As amended by Acts No.1 of 1998 and No. 4 of 1999)
170A. (1) Where any duty, fine or interest on any duty or fine due
from a manufacturer or importer remains unpaid, an officer may,
under warrant by the Commissioner-General, levy distress upon the
goods and chattels of the manufacturer or importer.

remains unpaid, an officer may,
under warrant by the Commissioner-General, levy distress upon the
goods and chattels of the manufacturer or importer.

(2) An authorised officer executing a warrant with a police officer
or such other assistants as the officer may consider necessary, may,
at anytime between sunrise and sunset, break open any premises of
the manufacturer or importer. (3) Goods or chattels on which distress has been levied under this
section shall be kept for ten days either at the premises at which
distress was levied or at such other place as the officer executing the
warrant may consider appropriate, at the cost of the manufacturer or
Recovery by distress
Interest to be paid for
late payment

e officer executing the
warrant may consider appropriate, at the cost of the manufacturer or
Recovery by distress
Interest to be paid for
late payment

importer. (4) If a manufacturer or importer does not pay the amount of duty
or interest due under this Act together with any costs incurred under
subsection (3), within the period of ten days as specified in that
subsection, the goods or chattels shall be forfeited and may be
sold by the Commissioner-General in accordance with the
provisions of section two hundred and three. (5) Any sale or disposal undertaken pursuant to subsection (4) shall
be so undertaken without compensation to any person or party who
may, either before or after such sale, claim a financial or other
interest in such goods. (6) Where distress has been levied on any goods or chattels and
such goods or chattels, or any one or part of them, are removed or
taken away by the owner or any other person in an attempt to avoid
or prevent the distraining of such goods, the owner or other such
person shall be guilty of an offence and shall be liable on
conviction, to a fine not exceeding ten thousand penalty units or
three times the value of the goods and chattels so removed or taken
away whichever is the greater or to imprisonment for a term not
exceeding twelve months or, to both.

lue of the goods and chattels so removed or taken
away whichever is the greater or to imprisonment for a term not
exceeding twelve months or, to both.

(7) Any person who assists in the taking away of the
chattels or goods under subsection (6) shall be guilty of an
offence and shall be liable to the same penalty as specified
under subsection (6). (As amended by Acts. No. 1 of 1998 and No. 4 of 1999)
171. (1) Where any amount of duty or fine remains unpaid after the
day on which it became due for payment under this Act, the person
liable to pay that duty or fine shall pay an amount in additional duty
or fine consisting of interest, on the unpaid sum, calculated at the
prevailing discount rate advised by the Bank of Zambia plus two per
centum per annum for the period that the duty or fine thereafter
remains unpaid.

e
prevailing discount rate advised by the Bank of Zambia plus two per
centum per annum for the period that the duty or fine thereafter
remains unpaid.

(2)Notwithstanding any other provision of this Act, the
Commissioner-General may, where duty is found to be owing to the
Republic after clearance of goods from customs control, whether or
not as a result of customs investigation or voluntary disclosure, by
notice in writing, issued to the importer or owner of those goods, fix
a date for payment of that duty or fix dates for the payment by
instalment of that duty:
Provided that where any amount of such duty remains unpaid after
the day on which it becomes due for payment under this subsection,
the person liable to pay that duty shall pay additional duty
consisting of interest, on the unpaid sum, calculated at the
prevailing discount rate advised by the Bank of Zambia plus two per
Attachments of debts

consisting of interest, on the unpaid sum, calculated at the
prevailing discount rate advised by the Bank of Zambia plus two per
Attachments of debts

centum per annum for the period that the duty or fine thereafter
remains unpaid. (3) Any additional duty, or fine or interest due under this section
shall be a debt due to the Republic and shall be recoverable at the
suit of the Commissioner-General, or any officer in any court of
competent jurisdiction. (4) For the purpose of this section, interest charged under
subsections (1) and (2) shall be simple interest. (5) The Commissioner-General may remit the whole or part of any
additional duty payable under subsections (1) and (2). (As amended by Acts No. 4 of 1999 and 3 of 2000)
171A.

neral may remit the whole or part of any
additional duty payable under subsections (1) and (2). (As amended by Acts No. 4 of 1999 and 3 of 2000)
171A.

(1) Where any duty or fine, or interest on any duty or fine,
due from any importer or manufacturer remains unpaid, the
Commissioner-General may, by notice in writing, require any other
person-
(a) from whom any money is due, or is accruing or may become
due, to that importer or manufacturer;
(b) who holds, or may subsequently hold, money on account of
some other person for or on account of, or for payment to, that
importer or manufacturer; or
(c) having authority from any person to pay money to that importer
or manufacturer;
to pay that money, or so much as is sufficient to discharge the sum
of any duty, fine and interest due from that importer or
manufacturer, in the manner directed by the Commissioner-General
as and when, but for the notice, be or become payable to that
importer or manufacturer.

nufacturer, in the manner directed by the Commissioner-General
as and when, but for the notice, be or become payable to that
importer or manufacturer.

(2) Upon the issuance of a notice under this section, the money
referred to in subsection (1), to the extent necessary to discharge the
sum of duty, fine and interest due from the importer or
manufacturer, shall be a debt due to the Republic and shall if not
paid in accordance with subsection (1) be recoverable at the suit of
the Commissioner-General, or any officer in any court of competent
jurisdiction. (3) A person to whom a notice under subsection (1) has been issued
who fails to comply with such notice shall be guilty of an offence
and shall be liable on conviction, to a fine not exceeding five
thousand penalty units or ten per centum of the amount demanded
by the notice, whichever is the greater. Impounding of
documents
Burden of proof
Evidence in certain
circumstances

n per centum of the amount demanded
by the notice, whichever is the greater. Impounding of
documents
Burden of proof
Evidence in certain
circumstances

(As amended by Act No. 4 of 1999)
172. The Commissioner-General may impound or retain any
document presented in connection with any entry or required to be
produced under this Act, and the person otherwise entitled to such
document shall on application be given in lieu thereof a copy of the
document duly certified by the Commissioner-General, and the
certified copy shall be admissible in evidence at any trial to the
same extent and in the same manner as the original would be
admissible. 173. (1) When any goods are detained or seized under the
provisions of this Act, and any question arises as to whether the
duties have been paid on the goods, or whether the goods have been
lawfully imported or lawfully laden or are being lawfully exported,
the burden of proof of the affirmative of these facts shall be on the
person owning or claiming such goods. (2) When, for any purpose under the provisions of this Act, it is
necessary to prove the country of origin of any goods, the onus of
proof of such origin shall be upon the owner or the importer of such
goods and not upon an officer.

ve the country of origin of any goods, the onus of
proof of such origin shall be upon the owner or the importer of such
goods and not upon an officer.

(3) Any invoice or other document submitted or used by an
importer or any other person for the purpose of any of the provisions
of this Act may be produced as evidence by or on behalf of the
Commissioner-General in any civil or criminal proceedings without
calling the person who prepared it or signed it. (As amended by No. 36 of 1962 and Act No. 4 of 1999)
174. (1) In any prosecution on account of the non-payment of duty
on goods liable to excise duty or surtax, and in any proceedings for
the recovery of duty on such goods, instituted against a
manufacturer, any statement in any record kept by or on behalf of
such manufacturer to the effect that such goods of a particular
quantity or strength have been manufactured or held in stock by him
at any time, shall be admissible as evidence of the fact that he had at
that time manufactured or held in stock goods liable to excise duty
or surtax of that quantity or strength.

ble as evidence of the fact that he had at
that time manufactured or held in stock goods liable to excise duty
or surtax of that quantity or strength.

(2) If in any such prosecution or proceedings such person claims
that he has disposed of or used any goods liable to excise duty or
surtax in such manner as not to be subject to excise duty or surtax,
the burden of proving that such goods have been so disposed of or
used shall be upon him. PART XIII

ner as not to be subject to excise duty or surtax,
the burden of proving that such goods have been so disposed of or
used shall be upon him. PART XIII

GENERAL
175. Except for the purposes of this Act or with express permission of
the Commissioner-General or the compilation of statistics or when
ordered to do so by a court, no officer shall disclose any information
relating to any person, firm, or business acquired in the performance of
his duties. (As amended by Act No. 2 of 1975)
176. The Commissioner-General or any officer designated by him shall
have and is hereby vested with power and authority to administer an oath
or to attest an affidavit in every case in which by this Act or by any law
relating to customs and excise an oath or affidavit is permitted or
required, and any person who makes a false statement upon any oath or in
any affidavit sworn before the Commissioner-General or any such officer
shall be guilty of an offence. 177. Any bill of entry, writing, oath, or declaration required to be made
by this Act or any law relating to customs or excise shall, if made outside
Zambia to or before a Zambian customs officer, be binding and of full
force and effect in Zambia. (As amended by G. N. No 407 of 1963)
178.

de outside
Zambia to or before a Zambian customs officer, be binding and of full
force and effect in Zambia. (As amended by G. N. No 407 of 1963)
178.

Where any document written in a language other than English is
presented to any officer for any purpose connected with this Act, the
Commissioner-General may require a translation into the English
language to be made at the expense of the owner, by such person as the
Commissioner-General may approve. 179. (1) The conditions of any bond, guarantee or similar undertaking
executed in terms of this Act and the enforcement thereof shall not be
construed as exempting any person from any prosecution to which he
may be liable under this Act or any other law in respect of matters
provided in such conditions. (2) In any proceedings for the enforcement of a bond, guarantee or
similar undertaking entered into in terms of this act, the sum stated
therein shall be deemed to be liquidated damages, calculated to
reimburse the Government for loss occasioned by breach of any of the
conditions thereof. (As amended by Act No. 4 of 1999)
180. If at any time the Commissioner-General is not satisfied with the
sufficiency or form of any security previously given, he may require a
fresh security, and a fresh security shall be given accordingly. (As amended by Acts No. 1 of 1998 and No.

security previously given, he may require a
fresh security, and a fresh security shall be given accordingly. (As amended by Acts No. 1 of 1998 and No.

4 of 1999)
Secrecy
Oaths and
affidavits
Entries, oaths,
etc., made
outside Zambia
to be full force
and effect in
Zambia
Translation and
foreign
documents
Conditions and
enforcement of
bonds

Entries, oaths,
etc., made
outside Zambia
to be full force
and effect in
Zambia
Translation and
foreign
documents
Conditions and
enforcement of
bonds

181. Unless otherwise provided therein, any bond, guarantee or similar
undertaking executed in terms of this Act shall bind the subscribers
thereto jointly and severally for the full amount stated therein. (As amended by Act No. 4 of 1999)
182. Every landing, shipping, and forwarding agent, and every agent
appointed by the master of a ship, the pilot of an aircraft, or the operator
of a pipeline in terms of section twenty-nine or fifty-two, transacting
customs business, and every vehicle owner or other person carrying
goods, which are required to be accounted for in terms of this Act shall,
when required to do so by the Commissioner-General, give security to
the satisfaction of the Commissioner-General for the due observance of
all relevant provisions of the laws relating to customs or excise. (As amended by Act No. 48 of 1968)
182A. (1) The Minister may, by regulations, provide for the licensing of
persons carrying on or desirous of carrying on, the business of customs
clearing and forwarding agents, and prohibit the carrying on of such
business without a licence issued under such regulations.

the business of customs
clearing and forwarding agents, and prohibit the carrying on of such
business without a licence issued under such regulations.

(2) In such regulations, the Minister may also prescribe -
(a) the conditions subject to which a licence may be granted or renewed;
(b) the circumstances under which a licence may be suspended;
(c) the circumstances in which a licence may be revoked;
(d) the qualifications required to be possessed by an applicant for a
licence; and
(e) the fee payable for the grant or renewal of a licence. (AS amended by Act No.2 of 2001)
183. (1) An agent appointed by any master, pilot, importer, or exporter,
or any person who represents himself to any officer as the agent of any
master, pilot, importer, or exporter and is accepted as such by that officer,
shall be liable for the fulfilment, in respect of the matter in question, of all
obligations, including the payment of duty, imposed upon such master,
pilot, importer, or exporter by this Act or any law relating to customs or
excise.

ligations, including the payment of duty, imposed upon such master,
pilot, importer, or exporter by this Act or any law relating to customs or
excise.

(2) Every master, pilot, importer, or exporter, licensed manufacturer,
owner or operator of a bonded warehouse or any owner of goods in a
bonded warehouse shall be responsible for any act committed by any
person acting in his place or on his behalf, whether the said act was done
within Zambia or beyond its borders, and the person so acting shall, if
within Zambia, likewise be liable to prosecution under this Act or any
law relating to customs or excise. Fresh security
Joint and several
liability of
subscribers to
bond
Security to be
given by agents
and other persons
for due
observance of
laws
Licensing of
Clearing and
Forwarding
Agents

ability of
subscribers to
bond
Security to be
given by agents
and other persons
for due
observance of
laws
Licensing of
Clearing and
Forwarding
Agents

(3) Any person who appoints an agent to carry out any requirements of
this Act on his behalf shall be responsible for any action of his agent
while acting on his behalf and shall be liable to prosecution for any
contravention of the Act committed by his agent while acting on his
behalf. (As amended by G. N No. 407 of 1963 and Act No. 4 of 1999)
184. If any person makes an application to an officer to transact any
business on behalf of another person, such officer may require the person
so applying to produce a written authority in the form approved by the
Commissioner-General from the person on whose behalf he purports to
act and, in default of the production of such authority, may refuse to
transact such business. 185. All handling of and dealing with goods for the purpose of any law
relating to customs or excise shall be performed by or at the expense and
risk of, the importer or exporter, as the case may be, and where goods are
examined at a warehouse, at the expense and risk of the owner of the
goods. 186. Repealed by Act No. 4 of 1999
187.

e case may be, and where goods are
examined at a warehouse, at the expense and risk of the owner of the
goods. 186. Repealed by Act No. 4 of 1999
187.

(1) Any person being in possession or control of imported goods or
goods which are liable to duty under the provisions of this Act, and any
persons who offers for sale, exports, or attempts to export such goods or
has such goods entered in his books or mentioned in any document
referred to in section one hundred and eighty-eight shall, when requested
by an officer so to do, produce proof as to the place where entry of the
goods was made and any duty due thereon was paid and also the date of
entry and the marks and numbers of the packages concerned, which
marks and numbers shall correspond with the documents produced in
proof of entry or the payment of duty. If he himself did not pay the duty
or make entry of the goods, such person shall produce such evidence as
will enable the officer to discover the person who did make such entry
and payment in respect of the goods.

such person shall produce such evidence as
will enable the officer to discover the person who did make such entry
and payment in respect of the goods.

(2) Where any person who has made entry and payment in respect of
goods referred to subsection (1) cannot be located or found for any reason
whatsoever, and there is no evidence of duty having been paid or there is
no evidence of the correct amount of duty having been paid, the person
being in possession of the goods which are liable to duty shall be liable to
pay all such duties as if they were unpaid. (3) Any person failing or delaying without reasonable cause to produce
the proofs or evidence required in this section shall be guilty of an
offence. (4) Notwithstanding the provisions of subsection (2) the
Liabilities of
agent and
principal
Written authority
to transact
business on
behalf of another

4) Notwithstanding the provisions of subsection (2) the
Liabilities of
agent and
principal
Written authority
to transact
business on
behalf of another

Commissioner-General may subject to such terms and conditions as the
Commissioner-General may impose, remit all or part of such duties. (As amended by Act No. 16 of 1996 and No. 4 of 1999)
188. (1) Every person carrying on any business in Zambia which
involves handling or dealing in goods which are imported or exported or
which are subject to excise duty or surtax shall keep or cause to be kept in
Zambia, in the English language, reasonable and complete records of all
of that person’s transactions. Every such person shall, if required at any
time within a period of five years after the date of the importation,
exportation, manufacture or purchase of any goods, produce the bills of
lading, rail notes, invoices, and all other documents including electronic
documents containing all particulars regarding those goods, and shall
allow such books, accounts, and documents including any electronic
documents and or electronic record systems at all times within such
period to be open for inspection by any officer. (2) Any person who fails to comply with any provision of this section
shall be guilty of an offence. (As amended by G. N. No. 407 of 1963, Acts No. 5 of 1981 and No. 4 of
1999)
189.

ply with any provision of this section
shall be guilty of an offence. (As amended by G. N. No. 407 of 1963, Acts No. 5 of 1981 and No. 4 of
1999)
189.

When any amount of duty has been underpaid or erroneously
refunded, the person who should have paid such amount or to whom the
refund has erroneously been made shall pay such amount or repay the
amount erroneously refunded, on demand being made by the Customs
Division. (As amended by Act No. 4 of 1999)
190. (1) Any person who is aggrieved by a decision or determination
made by the Commissioner- General under this Act or under any
regulation or rules made under this Act, may in respect of the matters set
out in subsection (2) appeal to the Tribunal in such manner and within
such time as the Minister may by regulation prescribe. (2) The Tribunal shall hear and determine appeals under this Act in
respect of any of the following matters:
(a) in the circumstances set out in paragraph (a) of section three of the
Revenue Appeals Tribunal Act;
(b) the refusal to grant, renew or the cancellation of a licence for the
manufacture of excisable goods;
(c) the refusal to grant, renew or the cancellation of a licence for a bonded
warehouse;
Expense and risk
of handling
goods
Sellers of goods
to produce proof
of payment

grant, renew or the cancellation of a licence for a bonded
warehouse;
Expense and risk
of handling
goods
Sellers of goods
to produce proof
of payment

(d) the refusal to grant, renew or the decision to suspend or cancel a
Customs Agent’s licence;
(e) the application of any administrative decision on a matter arising from
a seizure of goods under this Act; or
(f) any other matter against which an appeal shall lie under this Act. 191. Subject to the provisions of this Act -
(a) goods imported into Zambia shall be liable to the rates of customs
duty and surtax which are applicable to those goods at the time when they
are imported or at the time when they are entered for consumption,
whichever shall be the later, so, however, that in no case, except in the
case of goods properly taken out of bond, shall the duty be less than that
payable at the time of importation;
(b) goods which have been manufactured in Zambia and are liable to
excise duty or surtax shall be liable to the rates of duty which are
applicable to those goods at the time when they are delivered from the
place of manufacture for consumption or are used or otherwise disposed
of by the manufacturer or in the case of such goods that are immediately
after manufacture entered into a bonded warehouse, at the time that they
are entered for consumption. (c) Deleted by Act No.

oods that are immediately
after manufacture entered into a bonded warehouse, at the time that they
are entered for consumption. (c) Deleted by Act No.

4 of 1999
(As amended by G. N. No. 407 of 1963 and Act No. 4 of 1999)
192. When a new duty is imposed or the rate of an existing duty is
increased in terms of an order made under the Taxation (Provisional
Charging) Act, the actual payment of the new duty or increased duty may
be deferred if the person responsible for the payment of the duty and a
surety approved by the Customs Division enter into a bond, guarantee or
similar undertaking providing for the payment of the new duty or
increased duty as soon as the new duty or increased duty has been
enacted by Parliament. (As amended by Act No. 4 of 1999 )
193. Repealed by Act No. 4 of 1999
194. The Commissioner-General may issue, for the guidance and
direction of officers, policies, procedures and instructions not
inconsistent with this Act or any other written law, and any such policies,
procedures and instructions shall be binding on officers. (As amended by Act No. 4 of 1999)
195. (1) The Commissioner-General may, by notice in the Gazette,
declare any building, premises or area in Zambia, to be a customs
Persons carrying
on business to
keep proper
books
Claims and
refunds
Appeals to
tribunal

are any building, premises or area in Zambia, to be a customs
Persons carrying
on business to
keep proper
books
Claims and
refunds
Appeals to
tribunal

warehouse for the purposes of this Act and may in a like manner declare
that any customs warehouse shall cease to be a customs warehouse. (2) Customs warehouses shall be available for such purposes and subject
to such terms and conditions as may, in each particular case, be
determined by the Commissioner-General and the provisions of this Act
relating to bonded warehouses shall, in so far as they are applicable to,
and compatible with, such purposes, terms and conditions, apply to
customs warehouses. (As amended by Act No. 4 of 1999)
196. All duties shall, unless otherwise specially provided, be charged,
paid, and received on and according to the weights and measures
established by law in Zambia, and in all cases where duties are imposed
according to any specific quantity, the same shall be deemed to apply
proportionately to any greater or less quantity. (G. N. No. 407 of 1963)
197. All goods whatsoever which are conveyed in transit across Zambia
shall be subject to the provisions of this Act and any regulations and rules
made thereunder. (As amended by G. N. No. 407 of 1963 and Act No. 4 of 1999)
198.

subject to the provisions of this Act and any regulations and rules
made thereunder. (As amended by G. N. No. 407 of 1963 and Act No. 4 of 1999)
198.

(1) The Minister may, by statutory instrument, make such
regulations as he may deem expedient to prescribe anything to be
prescribed under the provisions of this Act, to give force or effect to this
Act or for its better administration. (2) Without derogation from the generality of the provisions of
subsection (1), the Minister may, in the exercise of the powers conferred
upon him by that subsection, provide for -
(a) the entry, before or after their arrival in Zambia, of goods despatched
to Zambia by railway train, the removal of such goods from customs
areas in which they are held and the taking delivery of such goods and the
charges to be paid by importers on failure to make entry of or to remove
or take delivery of such goods within prescribed periods; and
(b) the regulation of the removal of wines and spirits from licensed
premises or from one part of licensed premises to another part of licensed
premises; and
(c) the regulation of -
(i) the storage on licensed premises of goods on which duty has been
paid; and
(ii) the reprocessing on licensed premises of goods on which duty has
been paid; and
Act No.11 of
1998
Rates of duty in
relation to time
of importation or
entry

eprocessing on licensed premises of goods on which duty has
been paid; and
Act No.11 of
1998
Rates of duty in
relation to time
of importation or
entry

(iii) the notices to be given by licensees in respect of -
(a) goods acquired by them or received at their licensed premises; and
(b) operations to be performed on their licensed premises; and
(c) the specifying or fixing of allowances such as are referred to in
subsection (4) of section fifty-eight and the goods in respect of which
those allowances may be made and any other matter for which provision
is under this Act to be made by, in or in accordance with the provisions of
regulations; and
(d) the manner in which complaints in respect of subsidised imports or
the dumping of goods shall be made and investigated;
(e) Deleted by Act No.

and
(d) the manner in which complaints in respect of subsidised imports or
the dumping of goods shall be made and investigated;
(e) Deleted by Act No.

4 of 1999
(f) the keeping of records, books and other documents and the making of
returns and the giving of information by manufacturers of goods liable to
excise duty or surtax; and
(g) the prescribing of standards for the purposes of this Act; and
(h) prescribing the fees which shall be paid -
(i) in respect of each licence issued or renewed in terms of this Act;
(ii) in respect of any correction to a bill of entry that is required to be
made subsequent to the lodgement of such entry with the Customs
Division;
(iii) in respect of any dumping or countervailing complaint made in terms
of section seventy-five B of this Act;
(iv) on the entry of goods for consumption, warehousing, re-warehousing
or removal from warehouse or exportation. (v) in respect of each certificate of origin issued by the Customs
Division following an application therefor. (3) In the exercise of the powers conferred upon him by subsection (1),
the Minister may make different provision in respect of different licensed
premises and different classes of persons and goods. (4) Deleted by Act No.

the Minister may make different provision in respect of different licensed
premises and different classes of persons and goods. (4) Deleted by Act No.

4 of 1999
(5) If, in regulations providing for matters referred to in paragraph (a) of
subsection (2), provision is made for the entry of goods before their
arrival in Zambia, the provisions of section thirty-four shall, mutatis
mutandis, apply to the goods as if they had been imported into Zambia. (6) If, in terms of regulations providing for matters referred to in
paragraph (a) of subsection (2), charges become payable by an importer,
the Commissioner-General may institute proceedings for the recovery of
the charges in any competent court. (As amended by No. 18 of 1960, No. 4 of 1962,G. N. No. 407 of 1963, G. Circumstances in
which payment
of proposed duty
may be deferred
Cap. 364
Policies and
instructions by
Commissioner-
General
Customs
warehouses
Weights and

umstances in
which payment
of proposed duty
may be deferred
Cap. 364
Policies and
instructions by
Commissioner-
General
Customs
warehouses
Weights and

N. No. 82 of 1964, S. I No. 173 of 1965 and Act No. 4 of 1999)
199. (1) The Minister may by regulation or statutory order determine-
(a) the working hours of the Customs Division either generally or at
any particular place or places and the fees which shall be payable by any
person in respect of whom or in respect of whose business the attendance
of any customs officer is, in the opinion of the Commissioner-General,
necessary at any time outside of those hours, and
(b) the fees which shall be payable by any person in respect of whom
or in respect of whose business the attendance of any customs officer is,
in the opinion of the Commissioner-General, required at any time at a
remote location. (2) For the purposes of this section a “remote location” shall be any
location that is not within ten kilometres of a port or customs aerodrome
or custom house. (As amended by Act No. 4 of 1999)
200. (1) The Commissioner-General may make rules not inconsistent
with this Act or any other law in respect of any matter where this Act
provides that such matter is to be dealt with in accordance with rules
made by the Commissioner-General.

r law in respect of any matter where this Act
provides that such matter is to be dealt with in accordance with rules
made by the Commissioner-General.

(2) Where any rule is made the Commissioner-General shall arrange for
the publication in the Gazette of a notice advising that the rule has been
made and the place or places where copies of such a rule are available for
inspection free of charge or for purchase at a fee to be determined by the
Commissioner-General. (3) Every rule made shall come into effect on the fifth day following
notification pursuant to subsection (2) or on such later date as advised in
that notification. (4) Every rule made pursuant to this section shall have the force and
effect of a regulation made under this Act. 201. The Commissioner-General may delegate to any officer any duties,
powers and functions by this Act conferred or imposed upon him, other
than those conferred or imposed by this section and by section two
hundred:
Provided that the duties and functions conferred or imposed by sections
one hundred and sixty-two and one hundred and sixty-eight shall not be
delegated to any officer below the rank of Assistant Commissioner. (As amended by Acts No. 3 of 1983, No.16 of 1996, No. 9 of 1997 and
No. 4 of 1999)
202.

gated to any officer below the rank of Assistant Commissioner. (As amended by Acts No. 3 of 1983, No.16 of 1996, No. 9 of 1997 and
No. 4 of 1999)
202.

Any person charged with any act or omission which is an offence
measures
Goods in transit
Regulations

under this Act or any other law if the act is done or omitted to be done
without a permit, exemption, permission or other authorisation, shall be
presumed, unless and until the contrary is proved by the accused person,
to have done or to have omitted to do such act without such permit,
exemption, permission or other authorisation, as the case may be, when
he performed or omitted to perform the act in question.
(As amended by Act No. 1 of 1971)

Orders

Rules
Delegation of
Commissioner-
General's
functions
Presumption as
to absence of

orm the act in question.
(As amended by Act No. 1 of 1971)

Orders

Rules
Delegation of
Commissioner-
General's
functions
Presumption as
to absence of

licence, etc. PART XIV
MISCELLANEOUS
203. (1) Subject to the provisions of sections two hundred and four and
two hundred and five, where the Commissioner-General is empowered
under the Act to sell or dispose of any goods, the Commissioner-General
shall endeavour to sell such goods-
(a) by tender; or
(b) by auction. (2) No bid or tender shall necessarily be accepted, and the goods may be
re-offered until sold at a price satisfactory to the Commissioner-General. (3) The Commissioner-General, or any officer may act as an auctioneer
in the sale of the goods without being licensed or otherwise authorised in
that behalf. (4) Notwithstanding subsection (1), the Commissioner-General may, in
the case of perishable or dangerous goods or goods unsuitable for
storage, accept such offer for purchase as may be made if the
Commissioner-General is satisfied with the amount offered. (As amended by Act No. 4 of 1999)
204.

accept such offer for purchase as may be made if the
Commissioner-General is satisfied with the amount offered. (As amended by Act No. 4 of 1999)
204.

(1) Notwithstanding the provisions of section two hundred
and three, where the sale of goods in the opinion of the
Commissioner-General may be in appropriate because of the sale
price obtained or the effect of such sale on local manufacture or for
any other reason the Commissioner-General may-
(a) donate the goods to a charitable institution or any public
institution within Zambia for the purpose of use not involving sale;
or
(b) order the goods destroyed under supervision. (2) Subject to the subsection (1), where the Commissioner-General
decide to donate the goods to a public institution, the
Commissioner General shall apply to the Minister for approval. Disposal of goods
by Commissioner-
General
Goods to be
donated by
Commissioner-
General

Commissioner General shall apply to the Minister for approval. Disposal of goods
by Commissioner-
General
Goods to be
donated by
Commissioner-
General

(Act No. 4 of 1999 and No. 3 of 2004)
205 (1) The proceeds of any sale made pursuant to section two
hundred and three are to be dispersed in the following manner and order
of priority-
(a) in payment of any costs and expenses incurred by the Customs
Division in the storage or sale of the goods;
(b) in payment of any duty that may be owing in respect of the goods;
(c) in payment of any unpaid fines or interest on duty or fines if unpaid;
(d) in payment of customs area or bonded warehouse charges; and
(e) in payment of any freight costs due in respect of the goods if written
notice claiming such freight costs has been given to the
Commissioner-General. (2) The residue of any proceeds shall be paid to the person, appearing to
the Commissioner-General, to be entitled thereto. (3) Where no entry has been made in respect of the goods to which this
section applies, the Commissioner-General may, when assessing the
duty that may be owing for the purposes of paragraph (b) of subsection
(1), value the goods at the price for which they are sold and shall not be
required to assess the goods for duty in accordance with the Fifth
Schedule. (As amended by Act No. 4 of 1999)
206.

ich they are sold and shall not be
required to assess the goods for duty in accordance with the Fifth
Schedule. (As amended by Act No. 4 of 1999)
206.

(1) In this section, “Schedules commencement date” means 1st
January, 2000. (2) Any reference in this Act to customs value before the Schedules
commencement date shall be construed to mean value for duty purposes
as provided in Part IX. Proceeds of
sale
Savings and
transitional
provisions
SCHEDULE
(Section 72)
CUSTOMS TARIFF

rued to mean value for duty purposes
as provided in Part IX. Proceeds of
sale
Savings and
transitional
provisions
SCHEDULE
(Section 72)
CUSTOMS TARIFF

TABLE OF CONTENTS
SECTION I
LIVE ANIMALS; PRODUCTS
Section Notes
1. Live animals. 2. Meat and edible meat offal. 3. Fish and crustaceans, molluscs and other aquatic invertebrates. 4. Dairy produce; birds' eggs; natural honey; edible products of
animal origin, not elsewhere specified or included. 5. Produces of animal origin, not elsewhere specified or included. SECTION II
VEGETABLE PRODUCTS
6. Live trees and other plants; bulbs roots and the like; cut flowers
and ornamental foliage. 7. Edible vegetables and certain roots and tubers. 8. Edible fruit and nuts; peel of citrus fruit or melons. 9. Coffee, tea, mate and spices. 10. Cereals. 11. Products of the milling industry; malt; starches; inulin; wheat
gluten. 12. Oil seeds and oleaginous fruits; miscellaneous grains, seeds and
fruit; industrial or medicinal plants; straw and fodder. 13. Lac; gums, resins and other vegetable saps and extracts. 14. Vegetable plaiting materials; vegetable products not elsewhere
specified or included. SECTION III
ANIMAL OR VEGETABLE FATS AND OILS AND THEIR
CLEAVAGE PRODUCTS: PREPARED EDIBLE FATS; ANIMAL
OR VEGETABLE WAXES
15.

specified or included. SECTION III
ANIMAL OR VEGETABLE FATS AND OILS AND THEIR
CLEAVAGE PRODUCTS: PREPARED EDIBLE FATS; ANIMAL
OR VEGETABLE WAXES
15.

Animal or vegetable fats and oils and their cleavage products;
prepared edible fats; animal or vegetable waxes. SECTION IV
PREPARED FOODSTUFFS; BEVERAGES, SPIRITS AND
VINEGAR; TOBACCO AND MANUFACTURED TOBACCO

cts;
prepared edible fats; animal or vegetable waxes. SECTION IV
PREPARED FOODSTUFFS; BEVERAGES, SPIRITS AND
VINEGAR; TOBACCO AND MANUFACTURED TOBACCO

SUBSTITUTES
16. Preparations of meat, of fish or of crustaceans, molluscs or other
aquatic invertebrates. 17. Sugars and sugar confectionary. 18. Cocoa and cocoa preparations. 19. Preparations of cereals, flour, starch or milk; pastrycooks'
products
20. Preparations of vegetables, fruit, nuts or other parts of plants. 21. Miscellaneous edible preparations. 22. Beverages, spirits and vinegar. 23. Residues and waste from the food industries; prepared animal
fodder. 24. Tobacco and manufactured tobacco substitutes. SECTION V
MINERAL PRODUCTS
25. Salt; sulphur; earths and stone; plastering materials, line and
cement. 26. Ores, slag and ash. 27. Mineral fuels, mineral oils and products of their distillation;
bituminous substances; mineral waxes. SECTION VI
PRODUCTS OF THE CHEMICAL OR ALLIED INDUSTRIES
Section Notes
28. Inorganic chemicals; organic or inorganic compounds of
precious metals, of rare-earth metals, of radioactive elements or of
isotopes. 29. Organic chemicals. 30. Pharmaceutical products. 31. Fertilisers. 32. Tanning or dyeing extracts; tannins and their derivatives; dyes,
pigments and other colouring matter; paints and varnishes; putty and
other mastics; inks. 33.

or dyeing extracts; tannins and their derivatives; dyes,
pigments and other colouring matter; paints and varnishes; putty and
other mastics; inks. 33.

Essential oils and resinoids; perfumery, cosmetic or toilet
preparations. 34. Soap, organic surface-active agents, washing preparations,
lubricating preparations, artificial waxes, prepared waxes, polishing or
scouring preparations, candles and similar articles, modelling pastes,

tions,
lubricating preparations, artificial waxes, prepared waxes, polishing or
scouring preparations, candles and similar articles, modelling pastes,

"dental waxes" and dental preparations with a basis of plaster. 35. Albuminoidal substances; modified starches; glues; enzymes. 36. Explosives; pyrotechnic products; pyrophoric alloys; certain
combustible preparations. 37. Photographic or cinematographic goods. 38. Miscellaneous chemical products. SECTION VII
PLASTICS AND ARTICLES THEREOF; RUBBER AND ARTICLES
THEREOF
39. Plastics and articles thereof. 40. Rubber and articles thereof. SECTION VIII
RAW HIDES, AND SKINS, LEATHER, FURSKINS AND
ARTICLES THEREOF; SADDLERY AND HARNESS; TRAVEL
GOODS, HANDBAGS AND SIMILAR CONTAINERS; ARTICLES
OF ANIMAL GUT (OTHER THAN SILK-WORM GUT)
41. Raw hides and skins (other than furskins) and leather. 42. Articles of leather; saddler and harness; travel goods; handbags
and similar containers; articles of animal gut (other than silk-worm gut). 43. Furskins and artificial fur; manufactures thereof. SECTION IX
WOOD AND ARTICLES OF WOOD; WOOD CHARCOAL; CORK
AND ARTICLES OF CORK; MANUFACTURES OF STRAW, OF
ESPARTO OR OF OTHER PLAITING MATERIALS;
BASKETWARE AND WICKERWORK
44. Wood and articles of wood; wood charcoal. 45. Cork and articles of cork. 46.

OF
ESPARTO OR OF OTHER PLAITING MATERIALS;
BASKETWARE AND WICKERWORK
44. Wood and articles of wood; wood charcoal. 45. Cork and articles of cork. 46.

Manufacturers of straw, of esparto or of other plaiting materials;
basketware and wickerwork. SECTION X
PULP OF WOOD OR OF OTHER FIBROUS CELLULOSIC
MATERIAL: RECOVERED (WASTE AND SCRAP) PAPER OR
PAPERBOARD; PAPER AND PAPERBOARD AND ARTICLES
THEREOF
47. Pulp of wood or other fibrous cellulosic material; waste and
scrap of paper or paperboard. 48. Paper and paperboard; articles of paper pulp, of paper or of

of wood or other fibrous cellulosic material; waste and
scrap of paper or paperboard. 48. Paper and paperboard; articles of paper pulp, of paper or of

paperboard. 49. Printed books, newspapers, pictures and other products of the
printing industry; manuscripts, typescripts and plans. SECTION XI
TEXTILES AND TEXTILE ARTICLES
50. Silk. 51. Wool, fine or coarse animal hair; horsehair yarn and woven
fabric. 52. Cotton
53. Other vegetable textile fibres; paper yarn and woven fabrics of
paper yarn. Section Notes
54. Man-made filaments. 55. Man-made staple fibres. 56. Wadding, felt and nonwovens; special yarns; twine, cordage,
ropes and cables and articles thereof. 57. Carpets and other textile floor coverings. 58. Special woven fabrics; tufted textile fabrics; lace; tapestries;
trimmings: embroidery. 59. Impregnated, coated, covered or laminated textile fabrics; textile
articles of a kind suitable for industrial use. 60. Knitted or crocheted fabrics. 61. Articles of apparel and clothing accessories, knitted or
crocheted. 62. Articles of apparel and clothing accessories, not knitted or
croacheted. 63. Other made up textile articles; sets; worn clothing and worn
textile articles; rags.

apparel and clothing accessories, not knitted or
croacheted. 63. Other made up textile articles; sets; worn clothing and worn
textile articles; rags.

SECTION XII
FOOTWEAR, HEADGEAR, UMBRELLAS, SUN UMBRELLAS
WALKING-STICKS, SEAT-STICKS, WHIPS, RIDING-CROPS
AND PARTS THEREOF; PREPARED FEATHERS AND ARTICLES
MADE THEREWITH; ARTIFICIAL FLOWERS; ARTICLES OF
HUMAN HAIR
64. Footwear, gaiters and the like; parts of such articles. 65. Headgear and parts thereof. 66. Umbrellas, sun umbrellas, walking-sticks, whips, riding-crops

twear, gaiters and the like; parts of such articles. 65. Headgear and parts thereof. 66. Umbrellas, sun umbrellas, walking-sticks, whips, riding-crops

and parts thereof. 67. Prepared feathers and down and articles made of feathers or of
down; artificial flowers; articles of human hair. SECTION XIII
ARTICLES OF STONE, PLASTER, CEMENT, ASBESTOS, MICA
OR SIMILAR MATERIALS; CERAMIC PRODUCTS; GLASS AND
GLASSWARE
68. Articles of stone, plaster, cement, asbestos, mica or similar
materials. 69. Ceramic products. 70. Glass and glassware. SECTION XIV
NATURAL OR CULTURED PEARLS, PRECIOUS OR
SEMI-PRECIOUS STONES, PRECIOUS METALS, METALS CLAD
WITH PRECIOUS METAL AND ARTICLES THEREOF;
IMITATION JEWELLERY; COIN
71. Natural or cultured pearls, precious or semi-precious stones,
precious metals, metals clad with precious metal and articles thereof;
imitation jewellery; coin. SECTION XV
BASE METALS AND ARTICLES OF BASE METAL
72. Iron and steel. 73. Articles of iron or steel. 74. Copper and articles thereof. 75. Nickel and articles thereof. 76. Aluminium and articles thereof. 77. (Reserved for possible future use in the Harmonized System)
78. Lead and articles thereof. 79. Zinc and articles thereof. Section Notes
80. Tin and articles thereof. 81. Other base metals; cermets; articles thereof. 82.

and articles thereof. 79. Zinc and articles thereof. Section Notes
80. Tin and articles thereof. 81. Other base metals; cermets; articles thereof. 82.

Tools, implements, cutlery, spoons and forks, of base metals;
parts thereof of base metal. 83. Miscellaneous articles of base metal. SECTION XVI

Tools, implements, cutlery, spoons and forks, of base metals;
parts thereof of base metal. 83. Miscellaneous articles of base metal. SECTION XVI

MACHINERY AND MECHANICAL APPLIANCES; ELECTRICAL
EQUIPMENT; PARTS THEREOF; SOUND RECORDERS AND
REPRODUCERS, TELEVISION IMAGE AND SOUND
RECORDERS AND REPRODUCERS, AND PARTS AND
ACCESSORIES OF SUCH ARTICLES
Section Notes
84. Nuclear reactors, boilers, machinery and mechanical appliances;
parts thereof. 85. Electrical machinery and equipment and parts thereof; sound
recorders and reproducers, television image and sound recorders and
reproducers, and parts and accessories of such articles. SECTION XVII
VEHICLES, AIRCRAFT, VESSELS AND ASSOCIATED
TRANSPORT EQUIPMENT
86. Railway or tramway locomotives, rolling-stock and parts
thereof; railway or tramway track fixtures and fittings and parts thereof;
mechanical (including electro-mechanical) traffic signalling equipment
of all kinds. 87. Vehicles other than railway or tramway rolling-stock, and parts
and accessories thereof. (As amended by Act No. 9 of 1997)
88. Aircraft, spacecraft, and parts thereof:
89. Ships, boats and floating structures.

arts
and accessories thereof. (As amended by Act No. 9 of 1997)
88. Aircraft, spacecraft, and parts thereof:
89. Ships, boats and floating structures.

SECTION XVIII
OPTICAL, PHOTOGRAPHIC, CINEMATOGRAPHIC,
MEASURING, CHECKING, PRECISION, MEDICAL OR
SURGICAL INSTRUMENTS AND APPARATUS; CLOCKS AND
WATCHES; MUSICAL INSTRUMENTS; PARTS AND
ACCESSORIES THEREOF
90. Optical, photographic, cinematographic, measuring, checking,
precision, medical or surgical instruments and apparatus; parts and
accessories thereof. 91. Clocks and watches and parts thereof. SECTION XIX
ARMS AND AMMUNITION; PARTS AND ACCESSORIES
THEREOF
93. Arms and ammunition; parts and accessories thereof. SECTION XX

s and parts thereof. SECTION XIX
ARMS AND AMMUNITION; PARTS AND ACCESSORIES
THEREOF
93. Arms and ammunition; parts and accessories thereof. SECTION XX

MISCELLANEOUS MANUFACTURED ARTICLES
94. Furniture; bedding, mattress supports, cushions and similar
stuffed furnishings; lamps and lighting fittings, not elsewhere specified
or included; illuminated signs, illuminated nameplates and the like;
prefabricated buildings. 95. Toys, games and sports requisites; parts and accessories thereof. 96. Miscellaneous manufactured articles. SECTION XXI
WORKS OF ART, COLLECTORS' PIECES AND ANTIQUES
97. Works of art, collectors' pieces and antiques. SECTION XXII
ADDITIONAL ZAMBIAN SPECIAL TRANSACTIONS TARIFF
98. (Reserved for special uses by Contracting Parties)
99. Goods for special uses; goods subject to certain conditions or
limitations. SECOND SCHEDULE
(Section 76)
EXCISE TARIFF
THIRD SCHEDULE
(Section 74)
Repealed by Act No.4 of 1999
FOURTH SCHEDULE
(Section 77)
SURTAX TARIFF
(As amended by Act No. 9 of 1997)
GENERAL RULES FOR THE INTERPRETATION OF THE HARMONIZED
SYSTEM
Classification of goods in the Nomenclature shall be governed by the following principles:
1.

AL RULES FOR THE INTERPRETATION OF THE HARMONIZED
SYSTEM
Classification of goods in the Nomenclature shall be governed by the following principles:
1.

The titles of Sections, Chapters and sub-Chapters are provided for ease of reference
only; for legal purposes, classification shall be determined according to the terms of the
headings and any relative Section or Chapter Notes and, provided such headings or Notes
do not otherwise require, according to the following provisions:
2. (a) Any reference in a heading to an article shall be taken to include a reference to that
article incomplete or unfinished, provided that, as presented, the incomplete or unfinished

o an article shall be taken to include a reference to that
article incomplete or unfinished, provided that, as presented, the incomplete or unfinished

article has the essential character of the complete or finished article. It shall also be taken to
include a reference to that article complete or finished (or falling to be classified as
complete or finished by virtue of this Rule), presented unassembled or disassembled. (b) Any reference in a heading to a material or substance shall be taken to include a
reference to mixtures or combinations of that material or substance with other materials or
substances. Any reference to goods of a given material or substance shall be taken to
include a reference to goods consisting wholly or partly of such material or substance. The
classification of goods consisting of more than one material or substance shall be according
to the principles of Rule 3. 3. When by application of Rule 2(b) or for any other reason, goods are, prima facie,
classifiable under two or more headings, classification shall be effected as follows:
(a) The heading which provides the most specific description shall be preferred to
headings providing a more general description.

effected as follows:
(a) The heading which provides the most specific description shall be preferred to
headings providing a more general description.

However, when two or more headings each
refer to part only of the materials or substances contained in mixed or composite goods or to
part only of the items in a set put up for retail sale, those headings are to be regarded as
equally specific in relation to those goods, even if one of them gives a more complete or
precise description of the goods. (b) Mixtures, composite goods consisting of different materials or made up of different
components, and goods put up in sets for retail sale, which cannot be classified by reference
to paragraph (a), shall be classified as if they consisted of the material or component which
gives them their essential character, insofar as this criterion is applicable. (c) When goods cannot be classified by reference to 3 (a) or (b), they shall be classified
under the heading which occurs last in numerical order among those which equally merit
consideration. 4. Goods which cannot be classified in accordance with the above Rules shall be classified
under the heading appropriate to the goods to which they are most akin. 5.

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

In addition to the foregoing provisions, the following Rules shall apply in respect of the
goods referred to therein:
(a) Camera cases, musical instrument cases, gun cases, drawing instrument cases,
necklace cases and similar containers, specially shaped or fitted to contain a specific article
or set of articles, suitable for long-term use and presented with the articles for which they
are intended, shall be classified with such articles when of a kind normally sold therewith. This Rule does not, however apply to containers which give the whole its essential
character;
(b) Subject to the provisions of Rule 5 (a) above, packing materials and packing
containers presented with the goods therein shall be classified with the goods if they are of
a kind normally used for packing such goods. However, this provision is not binding when
such packing materials or packing containers are clearly suitable for repetitive use. 6.

cking such goods. However, this provision is not binding when
such packing materials or packing containers are clearly suitable for repetitive use. 6.

For legal purposes, the classification of goods in the subheadings of a heading shall be
determined according to the terms of those subheadings and any related subheading Notes
and, mutatis mutandis, to the above Rules, on the understanding that only subheadings at
the same level are comparable. For the purposes of this Rule the relative Section and

o the above Rules, on the understanding that only subheadings at
the same level are comparable. For the purposes of this Rule the relative Section and

Chapter Notes also apply, unless the context otherwise requires. (As amended by Act No.4 of 1999)
ADDITIONAL ZAMBIAN RULES
1. The term ÔIn bulk,' where it appears in the nomenclature, means:
(a) Loose without packing, in quantities of not less than five kilogrammes in weight or
five litres in measure; or
(b) That the net contents of any immediate container of goods weigh not less than five
kilogrammes or measure not less than five litres. 2. (a) Rates of duty shown as a percentage, denoted by the sy bol '%' are to be calculated as
a percentage of the Value For Duty Purposes. (b) Where the alternative rates of duty are specified, the rate which yields the greater
amount of duty shall apply. 3. For the purpose of the interpretation and application of the tariff, reference shall be
made to the "Explanatory Notes (EN) of the Harmonised Commodity Description and
Coding System" as published and amended by the World Customs Organisation Council. 4. A provision for parts of an article covers products solely or principally used as a part of
the article but a provision for "parts" or "parts and accessories" shall not prevail over a
specific provision for a part or accessory.

d as a part of
the article but a provision for "parts" or "parts and accessories" shall not prevail over a
specific provision for a part or accessory.

(As amended by Act No. 3 of 2000)
ABBREVIATIONS AND SYMBOLS
AC alternating current kVar Kilovolt
ASTM American Society for Testing Materials kW kilowatt(s)
ºC degree(s) Celsius l litre(s)
cc cubic centimetre(s) m metre(s)
cg centigram(s) m- meta-
cN centinewton(s) MPa megapascal(s)
DC direct current N newton(s)
g gram(s) No. Number
Hz hertz o- ortho-
IR infra-red p- para-
kcal kilocalorie(s) t tonne(s)
kg kilogram(s) UV ultra-violet
kfg kilogram force V volt(s)
kg kilonewton(s) vol. volume
kPa kilopascal(s) W watt(s)
kV kilovolt(s) % percent

tonne(s)
kg kilogram(s) UV ultra-violet
kfg kilogram force V volt(s)
kg kilonewton(s) vol. volume
kPa kilopascal(s) W watt(s)
kV kilovolt(s) % percent

kVA kilovolt - ampere(s) xº x degree(s)
Example
1500 g/m2 means one thousand five hundred grms per square metre
15 ºC means fifteen degrees Celsius
FIRST SCHEDULE
(Section 72)
CUSTOMS TARIFF
Section I
LIVE ANIMALS; ANIMAL PRODUCTS
Notes
1. Any reference in this Section to a particular genus or species of an
animal, except where the context otherwise requires, includes a
reference to the young of that genus or species.
2. Except where the context otherwise requires, throughout the
Nomenclature any reference to "dried" products also covers products
which have been dehydrated, evaporated, or freeze-dried.
CHAPTER 1
Live animals
Notes
1. This Chapter covers all live animals except.
(a) Fish and crustaceans, molluscs and other aquatic invertebrates,
of heading 03.01, 03.06 or 03.07;
(b) Cultures of micro-organisms and other products of heading
30.02; and
(c) Animals of heading 95.08
(As amended by Act No. 1 of 2002)

3.06 or 03.07;
(b) Cultures of micro-organisms and other products of heading
30.02; and
(c) Animals of heading 95.08
(As amended by Act No. 1 of 2002)

Heading
H S Code
Description of
Goods
Statistical
Unit of
Quantity
Duty
Rate Remarks
01.01
01.02
01.03
01.04
01.05
0101.11.00
0101.19.00
0101.20.00
0102.10.10
0102.10.20
0102.10.90
0102.90.10
0102.90.90
0103.10.00
0103.91.10
0103.91.90
0103.92.10
0103.92.90
0104.10.10
0104.10.21
0104.10.22
0104.20.10
0104.20.20
0105.11.00
0105.12.00
0105.19.00
Live horses, asses, mules
and hinnies
- Horses:
- - Pure-bred breeding
animals
- - Other
- Asses, mules and hinnies
Live bovine animals. - Pure-bred breeding
animals:
- - - Bulls
- - - Cows and calves
- - - Other
- Other:
- - - For slaughter
- - - Other
Live swine. - Pure bred breeding
animals
- Other
- - Weighing less than 50kg:
- - - For slaughter
- - - Other
- - Weighing 50kg or more
- - - For slaughter
- - - Other
Live sheep and goats. - Sheep:
- - - For slaughter
- - - Other:
- - - - Ewes and lambs
- - - - Rams
- Goats:
- - - For slaughter
- - - Other
Live poultry, that is to say,
fowls of the species Gallus
domesticus, ducks, geese,
turkeys and guinea fowls.

- Goats:
- - - For slaughter
- - - Other
Live poultry, that is to say,
fowls of the species Gallus
domesticus, ducks, geese,
turkeys and guinea fowls.

- Weighing not more than
185g:
- - Fowls of the species
Gallus domesticus
- - Turkeys
- - Other
- Other:
- - Fowls of the species
Gallus
domesticus weighing not
more
than 2,000g
- - Fowls of the species
Gallus
domesticus weighing
more
than 2,000g
- - Other
Other live animals. --mammals
--Primates
--marine
--other
No. No. No. No. No. No. No. No. No. No. No. No. No. No. No. No. No. No. No. No. No. No. 5%
5%
5%
5%
5%
5%
15%
5%
5%
15%
5%
15%
5%
15%
5%
5%
15%
5%
5%
5%
15%

. No. No. No. No. No. No. No. No. No. No. No. No. No. No. No. No. No. No. No. No. 5%
5%
5%
5%
5%
5%
15%
5%
5%
15%
5%
15%
5%
15%
5%
5%
15%
5%
5%
5%
15%

01.06
0105.92.00
0105.93.00
0105.99.00
0106.11.00
0106.12.00
0106.19.00
0106.20.00
0106.31.00
0106.32.00
0106.39.00
0106.90.00
Reptiles (including snakes
and turtles)
-Birds
--Birds of prey
--Psittaciformes (including
parrots, parakeets,
macaws and cockatoos
--Other
--Other
No.
No.
No.
No.
No.
No.
No.
No.
No.
No.
No.
15%
15%
15%
5%
5%
5%
5%
5%
5%
5%
5%
(As amended by Act No.1 of 1998)
CHAPTER 2
Meat and edible meat offal
Notes
1. This Chapter does not cover:
(a) Products of the kinds described in headings 02.01 to 02.08 or
02.10, unfit or unsuitable for human consumption;
(b) Guts bladders or stomachs of animals (heading 05.04) or animal
blood (heading No. 05.11 or 30.02); or
(c) Animal fat, other than products of heading 02.09 (Chapter 15).
(As amended by Act No. 1 of 2002)
Heading
H S
Code
Description of
Goods
Statistical
Unit of
Quantity Duty
Rate Remarks
02.01
0201.10.11
0201.10.12
0201.20.11
0201.20.12
Meat of bovine
animals, fresh
or chilled.
- Carcasses and half-carcasses:
- - - - Fresh
- - - - Chilled
- Other cuts with bone in:
- - - - Fresh
- - - - Chilled
- Boneless:
kg
kg
kg
25%
25%
25%

Carcasses and half-carcasses:
- - - - Fresh
- - - - Chilled
- Other cuts with bone in:
- - - - Fresh
- - - - Chilled
- Boneless:
kg
kg
kg
25%
25%
25%

02.02
02.03
02.04
02.05
02.06
0201.30.11
0201.30.12
0202.10.00
0202.20.00
0202.30.00
0203.11.00
0203.12.00
0203.19.00
0203.21.00
0203.22.00
0203.29.00
0204.10.00
0204.21.00
0204.22.00
0204.23.00
0204.30.00
0204.41.00
0204.42.00
0204.43.00
0204.50.00
0205.00.00
0206.10.00
0206.21.00
0206.22.00
0206.29.00
0206.30.00
0206.41.00
0206.49.00
0206.80.10
0206.80.90
0206.90.10
0206.90.90
0207.11.00
- - - - Fresh
- - - - Chilled
Meat of bovine animals,
frozen. - Carcasses and half - carcasses
- Other cuts with bone in
- Boneless
Meat of swine, fresh, chilled
or frozen. - Fresh or chilled:
- - Carcasses and
half-carcasses
- - Hams, shoulders and cuts
therof, with bone in
- - Other
- Frozen:
- - Carcasses and
half-carcasses
- - Hams, shoulders and cuts
thereof
with bone in
- Other
Meat of sheep or goats, fresh,
chilled or frozen.

- Frozen:
- - Carcasses and
half-carcasses
- - Hams, shoulders and cuts
thereof
with bone in
- Other
Meat of sheep or goats, fresh,
chilled or frozen.

- Carcasses and half-carcasses
of
lamb, fresh or chilled
- Other meat of sheep, fresh or
chilled
- Carcasses and half-carcasses
- Other cuts with bone in
- Boneless
- Carcasses and half-carcasses
of
lamb,frozen
- Other meat of sheep, frozen:
- Carcasses and half-carcasses
- Other
- Boneless
- Meat of goats
Meat of horses, asses, mules
or
hinnies, fresh, chilled or
frozen. Edible offal of bovine
animals,
swine, sheep, goats, horses,
asses
mules, or hinnies, fresh,
chilled or
frozen. - Of bovine animals, fresh or
chilled
- Of bovine animals, frozen:
- - Tongues
- - Livers
- - Others
- Of swine, fresh or chilled
- Of swine, frozen:
- - Livers
- - Others
- Other, fresh or chilled
- Of sheep or goats
- Other
- Other, frozen
- Of sheep or goats
- Other
-- - Cuts and offal, frozen
- Of turkeys:
kg
kg
kg
kg
kg
kg
kg
kg
kg
kg
kg
kg
kg
kg
kg
kg
kg
kg
kg
kg
kg
kg
kg
kg
25%
25%
25%
25%
25%
25%
25%
25%
25%
25%
25%
25%
25%
25%
25%
25%
25%
25%
25%
25%
25%
25%
25%
25%

kg
kg
kg
kg
kg
kg
kg
kg
kg
kg
kg
kg
kg
kg
kg
kg
kg
kg
25%
25%
25%
25%
25%
25%
25%
25%
25%
25%
25%
25%
25%
25%
25%
25%
25%
25%
25%
25%
25%
25%
25%
25%

02.07
02.08
02.09
02.10
0207.12.00
0207.13.00
0207.14.00
0207.24.00
0207.25.00
0207.26.00
0207.27.00
0207.32.00
0207.33.00
0207.34.00
0207.35.00
0207.36.00
0208.10.00
0208.20.00
0208.30.00
0208.40.00
0208.50.00
0208.90.00
0209.00.00
0210.11.00
0210.12.00
0210.19.00
0210.20.00
0210.90.00
0210.91.00
0210.92.00
0210.93.00. 0210.99.00
- - Not cut in pieces, fresh or
chilled
- - Not cut in pieces, frozen
- - Cuts and offal, fresh or
chilled
- - Cuts and offal, frozen
- Of ducks, geese, or guinea
fowls:
- - Not cut in pieces, fresh or
chilled
- - Not cut in pieces, frozen
- - Fatty livers, fresh or chilled
- - Other, fresh or chilled
- - Other, frozen
Other meat and edible meat
offal, fresh, chilled or frozen. - Of rabbits or hares
--Frogs' legs
-Of primates
-Of marine or (fresh water)
mammals
-Of reptiles (including snakes
and
turtles)
Other
Pig fat, free of lean meat, and
poultry fat, not rendered or
otherwise extracted, fresh,
chilled, frozen, salted, in
brine, dried or smoked. Meat and edible meat offal,
salted, in brine, dried or
smoked; edible flours and
meals of meat or meat offal.

ozen, salted, in
brine, dried or smoked. Meat and edible meat offal,
salted, in brine, dried or
smoked; edible flours and
meals of meat or meat offal.

- Meat of swine:
- - Hams, shoulders and cuts
thereof with bone in
- - Bellies (streaky) and cuts
thereof with bone in
- - Other
- Meat of bovine animals
- Other, including edible flours
and meals
of meat or meat offal
-Of primates
-Of marine (or fresh water)
mammals
-Of reptiles (including snakes
and turtles)
-Other
kg
kg
kg
kg
kg
kg
kg
kg
kg
kg
kg
kg
kg
kg
kg
kg
kg
kg
kg
kg
kg
kg
kg
kg
kg
kg
kg
kg
25%
25%
25%
25%
25%
25%
25%
25%
25%
25%
25%
25%
25%
25%
25%
25%
25%
25%
25%
25%
25%
25%
25%
25%
25%
25%
25%
25%
25%

g
kg
kg
kg
kg
kg
kg
kg
kg
kg
kg
kg
25%
25%
25%
25%
25%
25%
25%
25%
25%
25%
25%
25%
25%
25%
25%
25%
25%
25%
25%
25%
25%
25%
25%
25%
25%
25%
25%
25%
25%

kg
kg
kg
kg
kg
kg
kg
25%
25%
25%
25%
25%
25%
(As amended by Act No. 9 of 1997 and Act No.1 of 1998 and Act No. 4 0f 1999)
CHAPTER 3
Fish and crustaceans, molluscs and other aquatic invertebrates
Notes
1. This Chapter does not cover:
(a) Mammals of heading 01.06;
(b) Meat of mammals of heading 0106 (heading 02.08 or 02.10)
(c) Fish (including livers and roes thereof) or crustaceans, molluscs
or other, aquatic invertebrates, other aquatic invertebrates, dead and
unfit or unsuitable for human consumption by reason of either their
species or their condition (Chapter 5); flours, meals or pellets of fish or
of crustaceans, molluscs or other aquatic invertebrates, unfit for human
consumption (heading 23.01); or
(d) Caviar or caviar substitutes prepared from fish eggs (heading
16.04). 2. In this Chapter, the term 'Pellets' means products which have been
agglomerated either directly by compression or the addition of a small
quantity of binder. (As amended by Act No. 1 of 2002)
Heading H S Code Description of Goods
Statistical
Unit of
Quantity
Duty
Rate Remarks
03.01
0301.10.00
0301.91.00
Live fish.

nded by Act No. 1 of 2002)
Heading H S Code Description of Goods
Statistical
Unit of
Quantity
Duty
Rate Remarks
03.01
0301.10.00
0301.91.00
Live fish.

- Ornamental fish
- Other live fish:
- -Trout (Salmo trutta, Oncorhynchus
mykiss, Orncorhynchus clarki,
Oncorhynchus aguabonita
Oncorhynchus gilae
Oncorhynchus apache and
Oncorhynchus chrysogaster)
- - Eeels (Anguilla spp.)
- - Carp
- - Other
kg
25%
25%

Oncorhynchus aguabonita
Oncorhynchus gilae
Oncorhynchus apache and
Oncorhynchus chrysogaster)
- - Eeels (Anguilla spp.)
- - Carp
- - Other
kg
25%
25%

03.02
0301.92.00
0301.93.00
0301.99.00
0302.11.00
0302.12.00
0302.19.00
0302.21.00
0302.22.00
0302.31.00
0302.32.00
0302.33.00
0302.34.00
0302.35.00
Fish, fresh or chilled, excluding fish
fillets and other fish meat of heading
No. 03.04. - Salmonidae, exluding livers and roes:
- - Trout (Salmo trutta, Oncorhychus
mykiss, Oncorchynchus
clarki, Oncorhynchus aguabonita,
Oncorhynchus gilae, Oncorhynchus
apache and Oncorhynchus
hrysogaster). - - Pacific salmon (Oncorhynchus nerka,
Oncorhynchus gorbuscha,
Oncorhynchus keta, Oncorhynchus
tshawytscha, Oncorhynchus kisutch,
Oncorhynchus masou and
Oncorhynchus rhodurus), Atlantic
salmon (Salmo salar) and Danube
salmon (Hucho hucho).

nchus
tshawytscha, Oncorhynchus kisutch,
Oncorhynchus masou and
Oncorhynchus rhodurus), Atlantic
salmon (Salmo salar) and Danube
salmon (Hucho hucho).

- - Other
- Flat fish (Pleuronectidae, Bothidae,
Cynoglossidae, Soleidae,
Scophthalmidae and Citharidae),
excluding livers and roes:
- - Halibut (Reinharditus
hippoglossoides, Hippoglossus
hippoglossus, Hippoglossus
stenolepis)
- - Plaice (Pleuronectes platessa)
- - Sole (Solea spp.)
- - Other
- Tunas (of the genus Thunnus)
skipjack or stripe bellied bonito
(Euthynnus (Katsuwonus) pelamis),
excluding livers and roes:
- - Albacore or longfinned tunas
(Thunnus alalunga)
- - Yellowfin tunas (Thunnus
albacares)
- - Skipjack or stripe-bellied bonito
- - Other
- Bigeye tuna (Thunnus obesus)
- Bluefin tuna (Thunnus thynnus)
- Southern bluefin tunas (Thunnus Maccoyii)
- Other
- Cod (Gadus morhua Gadus, ogac,
Gadus macrocephalus), excluding
livers and roes
- Other fish, excluding livers and roes:
- - Sardines (Sardina pilchardus,
Sardinops spp.), Sardinella
(sardinella spp.), brisling or
sprats (Sprattus sprattus)
- - Haddock (Melanogrammus
aeglefinus)
- - Coalfish (Pollachius virens)
- - Mackerel (Scomber scombrus,
Scomber australasicus, Scomber
japonicus)
- - Dogfish and other sharks
- - Eels (Anguilla spp.)
- - Other
- Liver and roes
Fish, frozen, excluding fish fillets and other fish
meat of heading No.

- Dogfish and other sharks
- - Eels (Anguilla spp.)
- - Other
- Liver and roes
Fish, frozen, excluding fish fillets and other fish
meat of heading No.

03.04
- Pacific Salmon (Oncorhynchus nerka,
Oncorhynchus gorbuscha,
Oncorhynchus keta, Oncorhynchus
tschawytscha, Oncorhynchus
kisutch, Oncorhynchus masou and
kg
kg
kg
kg
kg
kg
kg
kg
kg
kg
kg
kg
kg
kg
kg
kg
25%
25%
25%
25%
25%
25%
25%
25%
25%
25%
25%
25%
25%
25%
25%
25%

ynchus
kisutch, Oncorhynchus masou and
kg
kg
kg
kg
kg
kg
kg
kg
kg
kg
kg
kg
kg
kg
kg
kg
25%
25%
25%
25%
25%
25%
25%
25%
25%
25%
25%
25%
25%
25%
25%
25%

03.03
0302.36.00
0302.39.00
0302.40.00
0302.50.00
0302.61.00
0302.62.00
0302.63.00
0302.64.00
0302.65.00
0302.66.00
0302.69.00
0302.70.00
0303.11.00
0303.19.00
0303.21.00
0303.22.00
0303.29.00
0303.31.00
Oncorhynchus rhodurus), excluding
livers and roes.

0302.66.00
0302.69.00
0302.70.00
0303.11.00
0303.19.00
0303.21.00
0303.22.00
0303.29.00
0303.31.00
Oncorhynchus rhodurus), excluding
livers and roes.

-- Sockeye salman (Red salmon) (oncorhynchus
nerka)
-- Other
- - Other
- Flat fish (Pleuronectidae, Bothidae,
soleidae, Cynoglossidae,
Scophthalmidae and Citharidae),
excluding livers and roes:
- - Halibut (Reinhardtius hippoglossoides,
Hippoglossus hippoglossus,
Hippoglossus stenolepis)
- - Plaice (Pleuronectes platessa)
- - Sole
- - Other
- Tunas (of the genus Thunmus)
skipjack or stripe-bellied bonito
(Euthynnus (Katsuwonus) pelamis),
excluding livers and roes:
- - Albacore or longfinned tunas
(Thumas alalunga)
- - Yellowfin tunas (Thumas albacares)
- - Skipjack or stripe-bellied bonito
- - Other
- Herrings (Clupea harengus, Clipea
pallasii), excluding livers and roes
- Cod (Gadus morhua, Gadus ogac,
Gadus macro cephalus), excluding
livers and roes
- Other fish, excluding livers and roes:
- - Sardines (Sardina
pilchardus, Sardinop
spp.), sardinella (Sardinella
spp.), brisling or sprats
(Sprattus sprattus)
- - Haddock (Melanogrammus
aeglefinus)
- Bigeye tuna (Thunnus obesus)
- Bluefin tuna (Thunnus thynnus)
- Southern bluefin tunas (Thunnus Maccoyii)
--Other
- - Mackerel (Scomber sombrus,
Scomber autralasicus, Scomber
japonicus)
- - Dogfish and other sharks
- - Eels (Anguilla spp.)
- - Sea bass (Dicentrarchus labrax,
Dicentrarchus punchatus)
- - Hake (Merluccius spp., Urophyis
spp.)
- - Other
- Livers and roes
Fish fillets an other fish meat (whether or not
minced), fresh, chilled or frozen.

- Hake (Merluccius spp., Urophyis
spp.)
- - Other
- Livers and roes
Fish fillets an other fish meat (whether or not
minced), fresh, chilled or frozen.

- Fresh or chilled
- Frozen fillets
- Other
Fish, dried, salted or in brine; smoked fish,
whether or not cooked before or during the
moking process; flours, meals and pellets of fish,
fit for human consumption. - Flours, meals and pellets of fish, fit for
human consumption
- Livers and roes, dried, smoked, salted
or in brine
- Fish fillets, dried, salted or in brine, but
not smoked
- Smoked fish, including fillets:
kg
kg
kg
kg
kg
kg
kg
kg
kg
kg
kg
kg
kg
kg
kg
kg
kg
25%
25%
25%
25%
25%
25%
25%
25%
25%
25%
25%
25%
25%
25%
25%
25%
25%

Smoked fish, including fillets:
kg
kg
kg
kg
kg
kg
kg
kg
kg
kg
kg
kg
kg
kg
kg
kg
kg
25%
25%
25%
25%
25%
25%
25%
25%
25%
25%
25%
25%
25%
25%
25%
25%
25%

03.04
03.05
0303.32.00
0303.33.00
0303.39.00
0303.41.00
0303.42.00
0303.43.00
0303.44.00
0303.45.00
0303.46
0303.49.00
0303.50.00
0303.60.00
0303.71.00
0303.72.00
0303.73.00
0303.74.00
0303.75.00
0303.76.00
0303.77.00
0303.78.00
- - Pacific salmon (Oncorhynchus nerka,
Oncorhynchus gorbuscha,
Oncorhynchus keta, Oncorhynchus
tschawytscha, Oncorhynchus
kisutch, Oncorhychus
masou and Oncorhychus rhodurus). Atlantic salmon (Salmon salar) and
Danube salmon (Hucho hucho). - - Herrings (Clupea harengus, Clupea
pallasii)
- - Other
- Dried fish, whether or not salted but
not smoked:
- - Cod (Gadus morhua, Gadus ogac,
Gadus macrocephalus)
- - Other
- Fish, salted but not dried or smoked
and fish in brine:
- - Herrings (Clupea harengus, clupea
pallasii)
- - Cod (Gadus morhua, Gadus agac,
Gadus macrocephalus)
- - Anchovies (Engraulis spp.)
- - Other
Crustaceans, whether in shell or not live, fresh,
chilled, frozen, dried, salted or in bine;
crustaceans, in shell, cooked by steaming or by
boiling in water, whether or not chilled, frozen,
dried, salted or in brine; lours, dried, salted or in
bine; lours, meals and pellets of crustaceans, fit for
human consumption.

r not chilled, frozen,
dried, salted or in brine; lours, dried, salted or in
bine; lours, meals and pellets of crustaceans, fit for
human consumption.

- Frozen:
- - Rock lobster and other sea crawfish
(Panulirus spp., Jasus spp.)
- - Lobster (Homarus spp.)
- - Shrimps and prawns
- - Crabs
- - Other, including flours, meals and
pellets of crustaceans, fit for human
consumption
- Not frozen
- - Rock lobster and other sea crawfish
(Palimurus spp. Jasus spp.)
- - Lobsters (Homarus spp.)
- - Shrimps and prawns
- - Crabs
- - Other, inluding flours, meals and
pellets of crustaceans, fit for human
consumption
Molluscs, whether in shell or not, live, fresh,
chilled, frozen, dried, salted or in brine; aquatic
invertebrates other than crustaceans and
molluscs, live, fresh, chilled, frozen, dried, salted
or in bine; flours, meals and pellets of aquati
invertabrates other than crustaceans, it or human
consumption. - Oysters
- Scallops, including queen scallops, of the genera
Pecten, Chlamys or Plactopecten
- - Live, fresh or chilled
- - Other
- Mussels (Mytilus spp., Perna spp.):
- - Live, fresh or chilled
- - Other
- Cuttle fish (Sepia officinalis, Rossia marosoma,
Sepiola spp) and squid (Ommastrephes spp., Lottgo
spp., Nototodarus spp.

fresh or chilled
- - Other
- Cuttle fish (Sepia officinalis, Rossia marosoma,
Sepiola spp) and squid (Ommastrephes spp., Lottgo
spp., Nototodarus spp.

Sepiothethis spp.)
- - Live, fresh or chilled
- - Other
kg
kg
kg
kg
kg
kg
kg
kg
kg
kg
kg
kg
kg
kg
kg
kg
kg
kg
kg
kg
kg
kg
kg
kg
25%
25%
25%
25%
25%
25%
25%
25%
25%
25%
25%
25%
25%
25%
25%
25%
25%
25%
25%
25%
25%
25%
25%
25%

03.06
0303.79.00
0303.80.00
0304.10.00
0304.20.00
0304.90.00
0305.10.00
0305.20.00
0305.30.00
0305.41.00
0305.42.00
0305.49.00
0305.51.00
0305.59.00
0305.61.00
0305.62.00
0305.63.00
0305.69.00
- Octopus (Octopus spp.):
- - Live, fresh or chilled
- - Other
- Snalis, other than sea snails
- Other, including flours, meals and pellets of aquatic
invertabrates other than crustaceans, fit for human
consumption:
- - Live, fresh or chilled
- - Other
kg
kg
kg
kg
kg
kg
kg
kg
kg
kg
kg
kg
kg
kg
kg
25%
25%
25%
15%
15%
15%
15%
15%
15%
15%
15%
15%
15%
15%
15%

umption:
- - Live, fresh or chilled
- - Other
kg
kg
kg
kg
kg
kg
kg
kg
kg
kg
kg
kg
kg
kg
kg
25%
25%
25%
15%
15%
15%
15%
15%
15%
15%
15%
15%
15%
15%
15%

03.07
0306.11.00
0306.12.00
0306.13.00
0306.14.00
0306.19.00
0306.21.00
0306.22.00
0306.23.00
0306.24.00
0306.29.00
0307.10.00
0307.21.00
0307.29.00
0307.31.00
0307.39.00
0307.41.00
0307.49.00
0307.51.00
0307.59.00
0307.60.00
0307.91.00
0307.99.00
kg
kg
kg
kg
kg
kg
kg
kg
kg
kg
kg
kg
kg
kg
kg
kg
kg
kg
kg
kg
kg
kg
25%
25%
25%
25%
25%
25%
25%
25%
25%
25%
25%
25%
25%
25%
25%
25%
25%
25%
25%
25%
25%
25%
(As amended by Act No. 9 of 1997, No. 1 of 2002 and No. 1 of 2003)
CHAPTER 4
Dairy produce; birds' eggs, natural honey; edible products of animal
origin, not elsewhere specified or included

of 2002 and No. 1 of 2003)
CHAPTER 4
Dairy produce; birds' eggs, natural honey; edible products of animal
origin, not elsewhere specified or included

Notes
1. The expression "milk" means full cream milk or partially or
completely skimmed milk. 2. For the purpose of heading 04.05:
(a) The term "butter" means natural butter, whey butter or
recombined butter (fresh, salted or rancid, including canned butter)
derived exclusively from milk, with a milk fat content of 80% or more
but not more than 95% by weight, a maximum milk solid-not-fat content
of 2% by weight and a maximum water content of 16% by weight. Butter does not contain added emulsifiers, but may contain sodium
chloride, food colours, neutralising salts and cultures of harmless lactic
acid-producing bacteria. (b) The expression "dairy spreads" means a spreadable emulsion of
the water-in-oil type, containing milkfat as the only fat in the product,
with a milkfat content of 39% or more but less than 80% by weight. 3. Products obtained by the concentration of whey and with the
addition of milk or milkfat are to be classified as cheese in heading No.

0% by weight. 3. Products obtained by the concentration of whey and with the
addition of milk or milkfat are to be classified as cheese in heading No.

04.06 provided that they have the three following characteristics:
(a) Milkfat content, by weight of the dry matter, of 5% or more;
(b) A dairy matter content, by weight, of at least 70% but not
exceeding 85%; and
(c) They are moulded or capable of being moulded. 4. This Chapter does not cover:
(a) Products obtained from whey, containing by weight more than
95% lactose, expressed as anhydrous lactose, calculated on the dry
matter (heading 17.02); or
(b) Albumins (including concentrates of two or more whey proteins,
containing by weight more than 80% whey protein, calculated on the dry
matter) (heading 35.04) or globulins (headings 35.04). Subheading Notes
1. For the purposes of subheading 0404.10, the expression 'modified
whey' means products consisting of whey constituents, i.e, whey from
which all or part of the lactose, proteins or minerals have been removed,
whey to which natural whey constituents have been added, and products
obtained by mixing natural whey constituents. (As amended by Act No. 9 of 1997)
2. For the purposes of subheading 0405.10 the term "butter" does not
include dehydrated butter or ghee (subheading 0405.90).

ded by Act No. 9 of 1997)
2. For the purposes of subheading 0405.10 the term "butter" does not
include dehydrated butter or ghee (subheading 0405.90).

(As amended by Act No. 1 of 2002)
Heading
H S Code Description of Goods
Statistical
Unit of
Quantity
Duty
Rate Remarks
04.01
04.02
0401.10.10
0401.10.20
0401.20.10
0401.20.20
0401.30.10
0401.30.20
0402.10.10
0402.10.20
0402.21.10
0402.21.20
0402.21.30
0402.21.90
0402.29.10
0402.29.20
0402.29.30
0402.29.30
Milk and cream, not concentrated nor containing
added sugar or other sweetening matter. - Of a fat content, by weight, not
exceeding 1%:
- - Milk
- - Cream
Of a fat content, by weight exceeding
1% but not exceeding 6%:
- - - Milk
- - - Cream
- Of a fat content by weight,
exceeding 6%
- - - Milk
- - - Cream
Milk and cream, concentrated or
containing added sugar or other
sweetening matter.

m
- Of a fat content by weight,
exceeding 6%
- - - Milk
- - - Cream
Milk and cream, concentrated or
containing added sugar or other
sweetening matter.

- In powder, granules or other solid
forms, of a fat content, by weight,
not
exceeding 1.5%
- - - Specially prepared for infants
- - - Other
- In powder, granules or other solid
forms, of a fat content, by weight,
exceeding 1.5%:
- - Not containing added sugar or other
sweetening matter:
- - - Specially prepared for infants
- - - Cream (powdered only)
- - - Other
Powerded milk, when imported
in bulk for further processing
- - Other:
- - - Milk
- - - Specially prepared for infants
- - - Cream (powdered only)
- - - Other
- Other:
- - Not containing added sugar or other
sweetening matter:
- - - Specially prepared for infants
- - - Cream
- - - Other
- - Other
Buttermilk, curdled milk and cream, yogurt, kefir
and other fermented milk and cream, whether or
not concentrated or containing added sugar or
other sweetening matter or favoured or containing
added fruit, nuts or cocoa
- Yoghurt
- Other
Whey, whether or not concentrated or containing
added sugar or other sweetening matter; products
consisting of natural milk constituents, whether or
not containing sugar or other sweetening matter,
litre
kg
litre
kg
litre
kg
kg
kg
kg
kg
kg
kg
kg
kg
kg
kg
25%
25%
25%
25%
25%
25%
free
25%
free
25%
25%
5%
25%
free
25%
25%

or other sweetening matter,
litre
kg
litre
kg
litre
kg
kg
kg
kg
kg
kg
kg
kg
kg
kg
kg
25%
25%
25%
25%
25%
25%
free
25%
free
25%
25%
5%
25%
free
25%
25%

04.03
04.04
04.05
04.06
04.07
04.08
0402.91.10
0402.91.20
0402.91.90
0402.99.00
0403.10.00
0403.90.00
0404.10.00
0404.90.00
0405.10.00
0405.20.00
0405.90.00
0406.10.00
0406.20.00
0406.30.00
0406.40.00
0406.90.00
0407.00.10
0407.00.90
not elsewhere specified or included. - Whey and modified whey, whether
or not concentrated or containing
added sugar or other sweetening
matter
- Other
Butter and other fats and oils derivedfrom milk;
dairy spreads. - Butter
- Dairy spreads
- Other
Cheese and curd. - Fresh (unripened or uncured)
cheese,
including whey cheese, and curd
- Grated or powdered cheese, of all
kinds
- Processed cheese, not grated or
powdered
- Blue-veined cheese
- Other cheese
Birds' eggs, in shell, fresh, preserved or cooked. - - - For hatching
- - - Other
Birds' eggs, not in shell, and egg yolks, fresh, dried,
cooked by steaming or by boiling in water,
moulded, frozen or otherwise preserved, whether
or not containing added sugar or other sweetening
matter. - Egg yolks:
- - Dried
- - Other
- Other:
- - Dried
- - Other
Natural honey. Edible products of animal origin, not elsewhere
specified or included.

r. - Egg yolks:
- - Dried
- - Other
- Other:
- - Dried
- - Other
Natural honey. Edible products of animal origin, not elsewhere
specified or included.

kg
kg
kg
kg
kg
kg
kg
kg
kg
kg
kg
kg
kg
kg
kg
kg
kg
kg
free
25%
25%
15%
25%
25%
25%
25%
25%
25%
25%
*
*
*
25%
25%
25%
25%
5%

kg
kg
kg
kg
kg
kg
kg
kg
kg
kg
kg
kg
kg
kg
kg
kg
kg
kg
free
25%
25%
15%
25%
25%
25%
25%
25%
25%
25%
*
*
*
25%
25%
25%
25%
5%

04.09
04.10
0408.11.00
0408.19.00
0408.91.00
0408.99.00
0409.00.00
0410.00.00
kg
kg
kg
kg
kg
kg
kg
15%
15%
15%
15%
15%
25%
25%
* 25% or K850 per kg whichever is the greater
(As amended by Act No.1 of 1998, No 4 of 1999 and No. 3 of 2000 and No. 1 of 2002)
CHAPTER 5
Products of animal origin, not elsewhere specified or included
Notes
1. This Chapter does not cover:
(a) Edible products (other than guts, bladders and stomachs of
animals, whole and pieces thereof, and animal blood, liquid or dried);
(b) Hides or skins (including furskins) other than goods of heading
05.05 and parings and similar waste of raw hides or skins of heading
05.11 (Chapter 41 or 43);
(c) Animal textile materials, other than horsehair and horsehair
waste (Section XI); or
(d) Prepared knots or tufts for broom or brush making (heading
96.03). 2. For the purposes of heading 05.01, the sorting of hair by length
(provided the root ends and tip ends respectively are not arranged
together) shall be deemed not to constitute working. 3. Throughout the Nomenclature, elephant, hippopotamus, walrus,
narwhal and wild boar tusks, rhinoceros horns and the teeth of all
animals are regarded as "ivory". 4.

e Nomenclature, elephant, hippopotamus, walrus,
narwhal and wild boar tusks, rhinoceros horns and the teeth of all
animals are regarded as "ivory". 4.

Throughout the Nomenclature, the expression "horsehair" means
hair of the manes or tails of equine or bovine animals. (As amended by Act No. 1 of 2002)

hroughout the Nomenclature, the expression "horsehair" means
hair of the manes or tails of equine or bovine animals. (As amended by Act No. 1 of 2002)

Heading H S Code Description of Goods
Statistical
Unit of
Quantity
Duty
Rate Remarks
05.01 0501.00.00 Human hair, unworked, whether or not washed
or scoured; waste of human hair. kg 25%
05.02 Pigs', hogs' or boars' bristles and
hair; badger hair and other brush
making hair; waste of such bristles
or hair. 0502.10.00 - Pigs', hogs' or boars' bristles and
hair and waste thereof
kg 15%
0502.90.00 - Other kg 15%
05.03 0503.00.00 Horsehair and horsehair waste, whether or not
put up as a layer with or without supporting
material. kg 15%
05.04 Guts, bladders and stomachs of
animals (other than fish), whole
and pieces thereof, fresh, chilled,
frozen, salted, in brine, dried or
smoked. 0504.00.10 - - - Hogs casings kg 15%
0504.00.20 - - - Other sausage casings kg 15%
0504.00.90 - - - Other kg 15%
05.05 Skins and other parts of birds, with
their feathers or down, feathers and
parts of feathers (whether or not
with trimmed edges) and down,
not further worked than cleaned,
disinfected or treated for
preservation; powder and waste of
feathers or parts of feathers.

trimmed edges) and down,
not further worked than cleaned,
disinfected or treated for
preservation; powder and waste of
feathers or parts of feathers.

0505.10.00 - Feathers of a kind used for
stuffing; down
kg 15%
0505.90.00 - Other kg 15%
05.06 Bones and horn-cores, unworked,
defatted, simply prepared (but not
cut to shape), treated with acid or
degelatinised; powder and waste of
these products. 0506.10.00 - Ossein and bones treated with
acid
kg 5%
- Other
0506.90.10 - - - Bone meal kg 5%
0506.90.90 - - - Other kg 5%
Heading
Statistical

ducts. 0506.10.00 - Ossein and bones treated with
acid
kg 5%
- Other
0506.90.10 - - - Bone meal kg 5%
0506.90.90 - - - Other kg 5%
Heading
Statistical

H S Code Description of Goods
Unit of
Quantity
Duty
Rate Remarks
05.07 Ivory, tortoise-shell, whalebone and
whalebone hair, horns, antlers,
hooves, nails, claws and beaks,
unworked or simply prepared but
not cut to shape; powder and waste
of these products. 0507.10.00 - Ivory; ivory powder and waste kg 25%
0507.90.00 - Other kg 25%
05.08 0508.00.00 Coral and similar materials,
unworked or simply prepared but
not otherwise worked; shells of
molluscs, crustaceans or
echinoderms and cuttle-bone,
unworked or simply prepared but
not cut to shape; powder and waste
thereof. kg 15%
05.09 0509.00.00 Natural sponges of animal origin. kg 15%
05.10 0510.00.00 Ambergris, castoreum, civet and
musk; cantharides; bile, whether or
not dried; glands and other animal
products used in the preparation of
pharmaceutical products, fresh,
chilled, frozen or otherwise
provisionally preserved. kg 15%
05.11 Animal products not elsewhere
specified or included; dead animals
of Chapter 1 to 3, unfit for human
consumption.

rovisionally preserved. kg 15%
05.11 Animal products not elsewhere
specified or included; dead animals
of Chapter 1 to 3, unfit for human
consumption.

0511.10.00 - Bovine semen kg free
- Other
- - Products of fish or crustaceans,
molluscs or other aquatic
invertebrates; dead animals of
Chapter 3
0511.91.10 - - - Fish waste kg free
0511.91.90 - - - Other kg 5%
- - Other
0511.99.10 - - - Animal embryos kg 5%
0511.99.10 - - - Other kg 5%
(As amended by Act No. 9 of 1997 and No. 3 of 2000)
Section II

ther kg 5%
- - Other
0511.99.10 - - - Animal embryos kg 5%
0511.99.10 - - - Other kg 5%
(As amended by Act No. 9 of 1997 and No. 3 of 2000)
Section II

VEGETABLE PRODUCTS
Note
1. In this Section the term "pellets" means products which have been agglomerated either directly by compression or by the addition
of a binder in a proportion not exceeding 3% by weight. CHAPTER 6
Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage
Notes
1. Subject to the second part of heading 06.01, this Chapter covers only live trees and goods (including seedling vegetables) of a kind
commonly supplied by nursery gardeners or florists for planting or ornamental use; nevertheless it does not include potatoes, onions,
shallots, garlic or other products of Chapter 7. 2. Any reference in heading 06.03 or 06.04 to goods of any kind shall be construed as
including a reference to bouquets, floral baskets, wreaths and similar articles made wholly
or partly of goods of that kind, account not being taken of accessories of other materials. However, these headings do not include collages or similar decorative plaques of heading
97.01. (As amended by Act No.

accessories of other materials. However, these headings do not include collages or similar decorative plaques of heading
97.01. (As amended by Act No.

1 of 2002)
Heading H S Code Description of Goods
Statistical
Unit of
Quantity
Duty
Rate Remarks
06.01 Bulbs, tubers, tuberous roots,
corms, crowns and rhizomes,
dormant, in growth or in flower;
chicory plants and roots other than
roots of heading No. 12.12
0601.10.00 - Bulbs, tubers, tuberous roots,
corms, crowns and rhizomes,
dormant
- 25%
0601.20.00 - Bulbs, tubers, tuberous roots,
crowns and rhizomes, in growth or
in flower; chicory plants and roots,
corms
- 25%
06.02 Other live plants (including their
roots), cuttings and slips;
mushrooms spawns. 0602.10.00 - Unrooted cuttings and slips - 5%
0602.20.00 - Trees, shrubs and bushes, grafted
or not, of kinds which bear edible
fruit or nuts
- 5%
0602.30.00 - Rhododendrons and azaleas,
grafted or not
- 5%
0602.40.00 - Roses, grafted or not - 5%
0602.90.00 - Other - 5%
06.03 Cut flowers and flower buds of a
kind suitable for bouquets or for

d or not
- 5%
0602.40.00 - Roses, grafted or not - 5%
0602.90.00 - Other - 5%
06.03 Cut flowers and flower buds of a
kind suitable for bouquets or for

ornamental purposes, fresh, dried,
dyed, bleached, impregnated or
otherwise prepared.
0603.10.00 - Fresh - 25%
0603.90.00 - Other - 25%
06.04 Foliage, branches and other parts
of plants, without flowers or flower
buds, and grasses, mosses and
lichens, being goods of a kind
suitable for bouquets or ornamental
purposes, fresh, dried, dyed,
bleached, impregnated or
otherwise prepared.
0604.10.00 - Mosses and lichens - 25%
- Other
0604.91.00
0604.99.00
- - Fresh
- - Other
-
-
25%
25%
(As amended by Act No.1 of 1998, Act No.4 of 1999 and No. 4 of 2005)

s and lichens - 25%
- Other
0604.91.00
0604.99.00
- - Fresh
- - Other
-
-
25%
25%
(As amended by Act No.1 of 1998, Act No.4 of 1999 and No. 4 of 2005)

CHAPTER 7
Edible vegetables and certain roots and tubers
Notes
1. This Chapter does not cover forage products of heading No. 12.14. 2. In headings 07.09,07.10, 07.11 and 07.12 the word "vegetable" includes edible
mushrooms, truffles, olives, capers marrows, pumpkins, aubergines, sweet corn (Zea mays
var. saccharata), fruits of the genus Capsicum or of the genus Pimenta, fennel, parsley,
chervil, tarragon, cress and sweet marjoram (Majorana hortensis or Origanum majorana). 3. Heading 07.12 covers all dried vegetables of the kinds falling in headings 07.01 to
07.11; other than
(a) Dried leguminous vegetables, shelled (heading 07.13);
(b) Sweet corn in the forms specified in headings 11.02 to 11.04;
(c) Flour, meal, powder, flakes, granules and pellets of potatoes (heading 11.05),
(d) Flour, meal and powder of the dried leguminous vegetables of heading 07.13 (heading 11.06). 4. However, dried or crushed or ground fruits of the genus Capisicum of the genus
Pimenta are excluded from this Chapter (heading 09.04). (As amended by Act No. 1 of 2002)
Heading H S Code Description of Goods
Statistical
Unit of
Quantity
Duty
Rate Remarks
07.01 Potatoes, fresh or chilled.

s amended by Act No. 1 of 2002)
Heading H S Code Description of Goods
Statistical
Unit of
Quantity
Duty
Rate Remarks
07.01 Potatoes, fresh or chilled.

0701.10.00 - Seed kg 5%
0701.90.00 - Other kg 25%
07.02 0702.00.00 Tomatoes, fresh or chilled. kg 25%
07.03 Onions, shallots, garlic, leeks and
other alliaceous vegetables, fresh or
chilled
0703.10.00 - Onions and shallots kg 25%
0703.20.00 - Garlic kg 25%
0703.90.00 - Leeks and other alliaceous
vegetables
kg 25%
07.04 Cabbages, cauliflowers, kohlrabi
kale and similar edible brassicas,
fresh or chilled. 0704.10.00 - Cauliflowers and headed brocoli kg 25%
0704.20.00 - Brussels sprouts kg 25%
0704.90.00 - Other kg 25%
07.05 Lettuce (Lactuca sativa) and
chicory (Cichorium spp.), fresh or
chilled. - Lettuce
0705.11.00 - - Cabbage lettuce (head lettuce) kg 25%
0705.19.00 - - Other kg 25%

uca sativa) and
chicory (Cichorium spp.), fresh or
chilled. - Lettuce
0705.11.00 - - Cabbage lettuce (head lettuce) kg 25%
0705.19.00 - - Other kg 25%

- Chicory
0705.21.00 - - Witloof chicory (cichorium
intybus var foliosum)
kg 25%
0705.29.00 - - Other kg 25%
07.06 Carrots, turnips, salad beetroot,
salsify, celeriac, radishes and
similar edible roots, fresh or chilled
0706.10.00 - Carrots and turnips kg 25%
0706.90.00 - Other kg 25%
07.07 0707.00.00 Cucumbers and gherkins, fresh or chilled. kg 25%
07.08 Leguminous vegetables, shelled or
unshelled, fresh or chilled. 0708.10.00 - Peas (Pisum sativum) kg 25%
0708.20.00 - Beans (Vigna spp., Phaseolus spp.) kg 25%
0708.90.00 - Other leguminous vegetables kg 25%
07.09 Other vegetables, fresh or chilled. 0709.10.00 - Globe artichokes kg 25%
0709.20.00 - Asparagus kg 25%
0709.30.00 - Aubergines (egg-plants) kg 25%
0709.40.00 - Celery other than celeriac kg 25%
- Mushrooms and truffles
0709.51.00 - - Mushrooms of the genus
agariccus
kg 25%
0709.52.00
0709.59.00
- - Truffles
--Other
kg
kg
25%
25%
0709.60.00 - Fruits of the genus Capsicum or of
the genus Pimenta
kg 25%
0709.70.00 Spinach, New Zealand spinach and
orache spinach (garden spinach)
kg 25%
0709.90.00 - Other kg 25%
07.10 Vegetables (uncooked or cooked by
steaming or boiling in water) frozen.

ach and
orache spinach (garden spinach)
kg 25%
0709.90.00 - Other kg 25%
07.10 Vegetables (uncooked or cooked by
steaming or boiling in water) frozen.

0710.10.00 - Potatoes kg 25%
- Leguminous vegetables, shelled or
unshelled
0710.21.00 - - Peas (Pisum sativum) kg 25%
0710.22.00 - - Beans (Vigna spp., Phaseolus
spp.)
kg 25%
0710.29.00 - - Other kg 25%
0710.30.00 - Spinach, New Zealand spinach and
orache spinach (garden spinach)
kg 25%
0710.40.00 - Sweet corn kg 25%
0710.80.00 - Other vegetables kg 25%
0710.90.00 - Mixtures of vegetables kg 25%
07.11 Vegetables provisionally preserved

710.40.00 - Sweet corn kg 25%
0710.80.00 - Other vegetables kg 25%
0710.90.00 - Mixtures of vegetables kg 25%
07.11 Vegetables provisionally preserved

(for example, by sulphur dioxide
gas, in brine, in sulphur water or in
other preservative solutions), but
unsuitable in that state for immediate
consumption. 0711.10.00 - Onions kg 25%
0711.20.00 - Olives kg 25%
0711.30.00 - Capers kg 25%
0711.40.00
0711.51.00
0711.59.00
- Cucumbers and gherkins
-Mushrooms and truffles:
--Mushrooms of the genus Agaricus
--Other
kg
kg
kg
kg
25%
25%
25%
25%
0711.90.00 - Other vegetables; mixtures of
vegetables
kg 25%
07.12 Dried vegetables, whole, cut, sliced,
broken or in powder, but not further
prepared. - Onions
0712.20.10 - - - In bulk kg 25%
0712.20.90 - - - Other kg 25%
- Mushrooms, wood ears (Auricularia
spp.), jelly fungi, (Tremella spp.) and truffles:
0712.31.00 - - - Mushrooms of the genus
Agaricus
kg 25%
0712.32.00 - - - Wood ears (Auricularia spp.) kg 25%
0712.33.00
0712.39.00
- - - Jelly fungi (Tremellar spp.)
- - - Other
kg
kg
25%
25%
0712.90.10 - - - In bulk kg 25%
0712.90.90 - - - Other kg 25%
07.13 Dried leguminous vegetables,
shelled, whether or not skinned or
split.

kg
25%
25%
0712.90.10 - - - In bulk kg 25%
0712.90.90 - - - Other kg 25%
07.13 Dried leguminous vegetables,
shelled, whether or not skinned or
split.

- Peas (Pisum sativum)
0713.10.10 - - - Seeds for planting or sowing
only
kg 5%
0713.10.90 - - - Other kg 25%
- Chickpeas (garbanzos)
0713.20.10 - - - Seeds for planting or sowing
only
kg 5%
0713.20.90 - - - Other kg 25%
- Beans (Vigna spp., Phaseolus spp.)
- - Beans of the species Vigna mungo
(L.) Hepper or Vigna radiata (L.)
Wilczek
0713.31.10 - - - Seeds for planting or sowing kg 5%

p., Phaseolus spp.)
- - Beans of the species Vigna mungo
(L.) Hepper or Vigna radiata (L.)
Wilczek
0713.31.10 - - - Seeds for planting or sowing kg 5%

only
0713.31.90 - - - Other kg 25%
- - Small red (Adzuki) beans
(Phaseolus or Vigna angularis)
0713.32.10 - - - Seeds for planting only kg 5%
0713.32.90 - - - Other kg 25%
- - Kidney beans including white pea
beans (Phaseolus vulgaris). 0713.33.10 - - - Seeds for planting or sowing
only
kg 5%
0713.33.90 - - - Other kg 25%
- - Other
0713.39.10 - - - Seeds for planting or sowing
only
kg 5%
0713.39.90 - - - Other kg 25%
- Lentils
0713.40.10 - - - Seeds for planting or sowing
only
kg 5%
0713.40.90 - - - Other kg 25%
- Broad beans (Vicia faba var. major)
and horse beans (Vicia faba var. equina, Vicia faba var. minor)
0713.50.10 - - - Seeds for planting or sowing
only
kg 5%
0713.50.90 - - - Other kg 25%
- Other
0713.90.10 - - - Seeds for planting or sowing
only
kg 5%
0713.90.90 - - - Other kg 25%
07.14 Manioc, arrowroot, salep, Jerusalem
artichokes, sweet potatoes and
similar roots and tubers with high
starch or inulin content, fresh,
chilled, frozen or dried, whether or
not sliced or in the form of pellets;
sago pith.

ilar roots and tubers with high
starch or inulin content, fresh,
chilled, frozen or dried, whether or
not sliced or in the form of pellets;
sago pith.

- Manioc (Cassava)
0714.10.10 - - - Fresh or chilled kg 25%
0714.10.90 - - - Other kg 25%
- Sweet potatoes
0714.20.10 - - - Fresh or chilled kg 25%
0714.20.90 - - - Other kg 25%
- Other;
0714.90.10 - - - Fresh or chilled kg 25%
0714.90.90 - - - Other kg 25%
(As amended by Act No.1 of 1998, No.4 of 1999 and No.1 of 2002)

kg 25%
- Other;
0714.90.10 - - - Fresh or chilled kg 25%
0714.90.90 - - - Other kg 25%
(As amended by Act No.1 of 1998, No.4 of 1999 and No.1 of 2002)

CHAPTER 8
Edible fruit and nuts; peel of citrus fruit or melons
Notes
1. This Chapter does not cover inedible nuts or fruits. 2. Chilled fruits and nuts are to be classified in the same headings as the corresponding
fruits and nuts. 3. Dried fruit or dried nuts of this Chapter may be partially rehydrated, or treated for the
following purposes
(a) For additional preservation or stabilisation (e.g., by moderate heat treatment, sulphuring, the addition of sorbic acid or
potassium sorbate),
(b) To improve or maintain their appearance (e.g., by the addition of vegetable oil or small quantities of glucose syrup),
Provided that they retain the character of dried fruits or dried nuts. Heading
H S Code Description of Goods
Statistical
Unit of
Quantity
Duty
Rate Remarks
08.01 Coconuts, Brazil nuts and cashew
nuts, fresh or dried, whether or not
shelled or peeled.

of Goods
Statistical
Unit of
Quantity
Duty
Rate Remarks
08.01 Coconuts, Brazil nuts and cashew
nuts, fresh or dried, whether or not
shelled or peeled.

- Coconuts
0801.11.00 - - Desiccated
-- Other
kg 25%
0801.19.10
0801.19.90
-- Dried
- - Other
kg
kg
25%
25%
- Brazil nuts
0801.21.10
- - In shells
-- Dried kg 25%
0801.21.90
0801.22.10
-- Other
- - Shelled
-- Dried
kg
kg
25%
25%
0801.22.90 -- Other
- Cashew nuts
kg 25%
0801.31.10
- - In shell
-- Dried kg 25%
0801.31.90
0801.32.10
0801.32.90
-- Other
-- Shelled
-- Dried
-- Other
kg
kg
kg
25%
25%
25%
08.02 Other nuts, fresh or dried, whether
or not shelled or peeled. - Almonds:
-- In shells:
0802.11.10 --Dried kg 25%
0802.11.90 -- Other kg 25%
-- Shelled

Other nuts, fresh or dried, whether
or not shelled or peeled. - Almonds:
-- In shells:
0802.11.10 --Dried kg 25%
0802.11.90 -- Other kg 25%
-- Shelled

0802.12.10 -- Dried kg 25%
0802.12.90 -- Other kg 25%
-- Hazalnuts or filberts (corylus
spp.):
-- In shells
0802.21.10 -- Dried kg 25%
0802.21.90 -- Other kg 25%
0802.22.10
0802.22.90
0802.31.10
0802.31.90
0802.40.10
0802.40.90
0802.50.10
0802.50.90
0802.90.10
0802.90.90
-- Shelled
-- Dried
-- Other
-- Walnuts:
-- In shells
-- Dried
-- Other
-- Chestnuts (castanea spp.):
-- Dried
-- Other
-- Pistachios:
-- Dried
-- Other
-- Other
-- Dried
-- Other
kg
kg
kg
kg
kg
kg
kg
kg
kg
kg
25%
25%
25%
25%
25%
25%
25%
25%
25%
25%
08.03
0803.00.10
0803.00.20
Bananas. including plantains, fresh
or dried.
-- Fresh
-- Dried
kg
kg
25%
25%
08.04 Dates, figs, pineapples, avocadoes,
guavas, mangoes and mangosteens
fresh or dried
-- Dates
0804.10.10 -- Fresh kg 25%
0804.10.20 -- Dried kg 25%
-- Figs
0804.20.10
0804.20.20
0804.30.10
0804.30.20
0804.04.10
0804.04.20
0804.50.10
0804.20.10
-- Fresh
-- Dried
-- Pineapples
-- Fresh
-- Dried
-- Avocadoes:
-- Fresh
-- Dried
Guavas, mangoes and mangosteens:
-- Fresh
-- Dried
kg
kg
kg
kg
kg
kg
kg
kg
25%
25%
25%
25%
25%
25%
25%
25%
08.05 Citrus fruit, fresh or dried
-- Orangee

avas, mangoes and mangosteens:
-- Fresh
-- Dried
kg
kg
kg
kg
kg
kg
kg
kg
25%
25%
25%
25%
25%
25%
25%
25%
08.05 Citrus fruit, fresh or dried
-- Orangee

0805.10.10 -- Fresh kg 25%
0805.10.20 -- Dried
-- Mandarins (including tangerines
and satsumas); clementines,
wilkings and similar citrus hybrids:
kg 25%
0805.20.10
0805.20.20
0805.30.10
0805.30.20
0805.40.10
0805.40.20
-- Fresh
-- Dried
-- Lemons (citrus limon, citrus limonum) and
limes (citrus aurantifolia)
-- Fresh
-- Dried
-- grapefruit
-- Fresh
-- Dried
-- Other
kg
kg
kg
kg
kg
kg
25%
25%
25%
25%
25%
25%
0805.90.10
0805.90.90
- Fresh
- Dried
kg
kg
25%
25%
08.06 Grapes, fresh or dried. 0806.10.00 - Fresh kg 25%
0806.20.00 - Dried kg 25%
08.07 Melons (including watermelons) and
papaws (papayas), fresh
- Melons (including watermelons)
0807.11.00 - - Watermelons kg 25%
0807.19.00 - - Other kg 25%
0807.20.00 - Papaws (papayas) kg 25%
08.08 Apples, pears and quinces, fresh. 0808.10.00 - Apples kg 25%
0808.20.00 - Pears and quinces kg 25%
08.09 Apricots, cherries, peaches (including nectarines),
plums and sloes, fresh. 0809.10.00 - Apricots kg 25%
0809.20.00 - Cherries kg 25%
0809.30.00 - Peaches, including nectarines kg 25%
0809.40.00 - Plums and sloes kg 25%
08.10 Other fruit, fresh.

ts kg 25%
0809.20.00 - Cherries kg 25%
0809.30.00 - Peaches, including nectarines kg 25%
0809.40.00 - Plums and sloes kg 25%
08.10 Other fruit, fresh.

0810.10.00 - Strawberries kg 25%
0810.20.00 - Raspberries, blackberries,
mulberries and loganberries
kg 25%
0810.30.00 - Black, white or red currants and
gooseberries
kg 25%
0810.40.00 - Cranberries, bilberries and other
fruits of the genus Vaccinium
kg 25%
0810.50.00
0810.60.00
- Kiwifruit
- Durians
kg
kg
25%
25%
0810.90.00 - Other kg 25%

berries, bilberries and other
fruits of the genus Vaccinium
kg 25%
0810.50.00
0810.60.00
- Kiwifruit
- Durians
kg
kg
25%
25%
0810.90.00 - Other kg 25%

08.11 Fruit and nuts, uncooked or cooked
by steaming or boiling in water,
frozen, whether or not containing
added sugar or other sweetening
matter.
0811.10.00 - Strawberries kg 25%
0811.20.00 - Rasberries, blackberries,
mulberries, loganberries, black,
white or red currants and
gooseberries
kg 25%
0811.90.00 - Other kg 25%
08.12 Fruit and nuts, provisionally
preserved (for example, by sulphur
dioxide gas, in brine, in sulphur
water or in other preservative
solutions), but unsuitable in that state
for immediate consumption.
0812.10.00 - Cherries kg 25%
0812.90.00 - Other kg 25%
08.13 Fruit, dried, other than that of
headings Nos. 08.01 to 08.06;
mixtures of nuts or dried fruit of this
Chapter.
0813.10.00 - Apricots kg 25%
0813.20.00 - Prunes kg 25%
0813.30.00 - Apples kg 25%
0813.40.00 - Other fruit kg 25%
0813.50.00 - Mixtures of nuts or dried fruits of
this Chapter
kg 25%
08.14
0814.00.10
0814.00.90
Peels of citrus fruit or melons (including
watermelons), fresh, frozen, dried, or provisionally
preserved in brine, in sulphur water or in other
preservative solutions.
-- Fresh
-- Other
kg
kg
kg
25%
25%
25%
(As amended by Act No.4 of 1999 and No.1 of 2002)

n brine, in sulphur water or in other
preservative solutions.
-- Fresh
-- Other
kg
kg
kg
25%
25%
25%
(As amended by Act No.4 of 1999 and No.1 of 2002)

CHAPTER 9
Coffee, tea, maté and spices
Notes
1. Mixtures of the products of headings 09.10 are to be classified as follows
(a) Mixtures of two or more of the products of the same heading are to be classified in that heading
(b) Mixtures of two or more of the products of different headings are to be classified in heading 09.10. The addition of other substances to the products of headings 09.04 to 09.10 (or to the
mixtures referred to in paragraph (a) or (b) above) shall not affect their classification
provided the resulting mixtures retain the essential character of the goods of those
headings. Otherwise such mixtures are not classified in this Chapter; those constituting
mixed condiments or mixed seasonings are classified in heading 21.03. 2. This Chapter does not cover Cubeb pepper (Piper cubeba) or other products of
heading 12.11. (As amended by Act No. 1 of 2002)
Heading
H S Code Description of Goods
Statistical
Unit of
Quantity
Duty
Rate Remarks
09.01 Coffee, whether or not roasted or
decaffeinated; coffee husks and
skins; coffee substitutes containing
coffee in any proportion.

ty
Rate Remarks
09.01 Coffee, whether or not roasted or
decaffeinated; coffee husks and
skins; coffee substitutes containing
coffee in any proportion.

- Coffee, not roasted
0901.11.00 - - Not decaffeinated kg 25%
- - Decaffeinated
0901.12.10 - - - In bulk kg 25%
0901.12.20 - - - Not in bulk kg 25%
- Coffee, roasted
- - Not dcaffeinated
0901.21.10 - - - In bulk kg 25%
0901.21.20 - - - Not in bulk kg 25%
- Decaffeinated
0901.22.10 - - - In bulk kg 25%
0901.22.20 - - - Not in bulk kg 25%
0901.90.00 - Other kg 25%
09.02 Tea, whether or not flavoured
0902.10.00 - Green tea (not fermented) in
immediate packings of a content not
exceeding 3kg
kg 25%
- Other green tea (not fermented)
0902.20.10 - - - In immediate packing of a
content exceeding 3kg but less than
5kg
kg 25%
0902.20.90 - - - Other kg 25%

ther green tea (not fermented)
0902.20.10 - - - In immediate packing of a
content exceeding 3kg but less than
5kg
kg 25%
0902.20.90 - - - Other kg 25%

0902.30.00 - Black tea (fermented) and partly
fermented tea, in immediate
packings of a content not exceeding
3kg
kg 25%
- Other black tea (fermented) and
other partly fermented tea
0902.40.10 - - - In immediate packings of a
content exceeding 3kg but less than
5kg
kg 25%
0902.40.90 - - - Other kg 25%
09.03 Maté. 0903.00.10 - - - In bulk kg 25%
0903.00.20 - - - Not in bulk kg 25%
09.04 Pepper of the genus Piper; died or
crushed or ground fruits of the genus
Capsicum or of the genus Pimenta. - Pepper
0904.11.00 - - Neither crushed nor ground kg 25%
0904.12.00 - - Crushed or ground kg 25%
0904.20.00 - Fruits of the genus Capsicum or of
the genus Pimenta, dried or crushed
or ground
kg 25%
09.05 0905.00.00 Vanilla. kg 25%
09.06 Cinnamon and cinnamon-tree
flowers. 0906.10.00 - Neither crushed nor ground kg 25%
0906.20.00 - Crushed or ground kg 25%
09.07 0907.00.00 Cloves (whole fruit, cloves and stems). kg 25%
09.08 Nutmeg, mace and cardamoms. 0908.10.00 - Nutmeg kg 25%
0908.20.00 - Mace kg 25%
0908.30.00 - Cardamoms kg 25%
09.09 Seeds of anise, badian, fennel,
coriander, cumin or caraway; juniper
berries.

tmeg kg 25%
0908.20.00 - Mace kg 25%
0908.30.00 - Cardamoms kg 25%
09.09 Seeds of anise, badian, fennel,
coriander, cumin or caraway; juniper
berries.

0909.10.00 - Seeds of anise or badian kg 25%
0909.20.00 - Seeds of coriander kg 25%
0909.30.00 - Seeds of cumin kg 25%
0909.40.00 - Seeds of caraway kg 25%
0909.50.00 - Seeds of fennel; juniper berries kg 25%
09.10 Ginger, saffron, turmeric (curcuma),
thyme, bay leaves, curry and other
spices. 0910.10.00 - Ginger kg 25%
0910.20.00 - Saffron kg 25%

0910.30.00 - Turmeric (curcuma) kg 25%
0910.40.00 - Thyme; bay leaves kg 25%
0910.50.00 - Curry kg 25%
- Other spices
0910.91.00 - - Mixtures referred to in Note 1 (b)
to this Chapter
kg 25%
0910.99.00 - - Other kg 25%

s kg 25%
0910.50.00 - Curry kg 25%
- Other spices
0910.91.00 - - Mixtures referred to in Note 1 (b)
to this Chapter
kg 25%
0910.99.00 - - Other kg 25%

CHAPTER 10
Cereals
Notes
1. (a) The products specified in the headings of this Chapter are to be classified in those headings only if grains are present, whether
or not in the ear or on the stalk. (b) The Chapter does not cover grains which have been hulled or otherwise worked. However, rice, husked, milled, polished,
glazed, parboiled or broken remains classified in heading 10.06. 2. Heading 10.05 does not cover sweet corn (Chapter 7). Subheading Note
1. The term "durum wheat" means wheat of the Triticum durum species and the hybrids derived from the inter-specific crossing of
Triticum durum which have the same number (28) of chromosomes as that species. (As amended by Act No. 1 of 2002)
Heading
H S Code Description of Goods
Statistical
Unit of
Quantity
Duty
Rate Remarks
10.01 Wheat and meslin. - Durum wheat
1001.10.10 - - - For planting or sowing only kg 5%
1001.10.90 - - - Other kg 15%
- Other
1001.90.10 - - - For planting or sowing only kg 5%
1001.90.90 - - - Other kg 15%
10.02 1002.00.00 Rye. kg 15%
10.03 Barley. 1003.00.10 - - - For planting or sowing only kg 5%
1003.00.90 - - - Other kg 15%
10.04 1004.00.00 Oats. kg 15%
10.05 Maize (corn).

g 15%
10.03 Barley. 1003.00.10 - - - For planting or sowing only kg 5%
1003.00.90 - - - Other kg 15%
10.04 1004.00.00 Oats. kg 15%
10.05 Maize (corn).

1005.10.00 - Seed kg 5%
1005.90.00 - Other kg 15%
10.06 Rice. 1006.10.00 - Rice in the husk (paddy or rough) kg 5%
1006.20.00 - Husked (brown) rice kg 5%
1006.30.00 - Semi-milled or wholly milled rice,
whether or not polished or glazed
kg 5%
1006.40.00 - Broken rice kg 5%
10.07 1007.00.00 Grain sorghum. kg 5%
10.08 Buckwheat, millet and canary seed;
other cereals. 1008.10.00 - Buckwheat kg 5%
1008.20.00 - Millet kg 5%
1008.30.00 - Canary seed kg 5%
1008.90.00 - Other cereals kg 5%
(As amended by Act No. 4 of 2005)

08.10.00 - Buckwheat kg 5%
1008.20.00 - Millet kg 5%
1008.30.00 - Canary seed kg 5%
1008.90.00 - Other cereals kg 5%
(As amended by Act No. 4 of 2005)

CHAPTER 11
Products of the milling industry; malt; starches; Inulin; wheat gluten
Notes
1. This Chapter does not cover
(a) Roasted malt put up as coffee substitutes (heading 09.01 to 21.01);
(b) Prepared flours, groats, meals or starches of heading 19.01;
(c) Corn flakes or other products of heading 19.04;
(d) Vegetables, prepared or preserved, of heading 20.01, 20.04 or 20.05;
(e) Pharmaceutical products (Chapter 30); or
(f) Starches having the character of perfumery, cosmetic or toilet preparations (Chapter 33). 2. (A) Products from the milling of the cereals listed in the table below fall within this Chapter if they have, by weight on the dry
product
(a) A starch content (determined by the modified Ewers polarimetric method) exceeding that indicated in Column (2); and
(b) An ash content (after deduction of any added minerals) not exceeding that indicated in Column (3).Otherwise, they fall in
heading 23.02. However, germ of cereals, whole, flattened, in flakes or ground is always classified in heading 11.04.

lumn (3).Otherwise, they fall in
heading 23.02. However, germ of cereals, whole, flattened, in flakes or ground is always classified in heading 11.04.

(B) Products falling within this Chapter under the above provisions shall be classified in heading 11.01 or 11.02 if the percentage passing
through a woven metal wire cloth sieve with the aperture indicated in Column (4) or (5) is not less. by weight, than shown against the
cereal concerned. Otherwise, they fall in heading 11.03 or 11.04. (As amended by Act No. 1 of 2002)
Rate of passage through a sieve with an
aperture of
Cereal
(1)
Starch
Content
(2)
Ash
content
(3) 315 micrometres
(microns)
(4)
500
micrometres
(microns)
(5)
Wheat and rye . . . . . . Barley . . . . . . . . Oats . . . . . . . . Maize (corn) and grain sorghum . . Rice . . . . . . . . Buckwheat. . . . . . 45%
45%
45%
45%
45%
45%
2.5%
3%
5%
2%
1.6%
4%
80%
80%
80%
-
80%
80%
-
-
-
90%
-
-
3. For the purposes of heading 11.03, the terms "groats" and "meal" mean products obtained by the fragmentation of cereal grains, of
which
(a) In the case of maize (corn) products, at least 95% by weight passes through a woven metal wire cloth sieve with an aperture of
2mm;
(b) In the case of other cereal products, at least 95% by weight passes through a woven metal wire cloth sieve with an aperture of
1.25mm.

ure of
2mm;
(b) In the case of other cereal products, at least 95% by weight passes through a woven metal wire cloth sieve with an aperture of
1.25mm.

Heading
H S Code Description of Goods
Statistical
Unit of
Quantity
Duty
Rate Remarks
11.01 1101.00.00 Wheat or meslin flour. kg *
11.02 Cereal flours other than of wheat or
meslin.

f Goods
Statistical
Unit of
Quantity
Duty
Rate Remarks
11.01 1101.00.00 Wheat or meslin flour. kg *
11.02 Cereal flours other than of wheat or
meslin.

1102.10.00 - Rye flour kg *
1102.20.00 - Maize (corn) flour kg 15%
1102.30.00 - Rice flour kg 15%
1102.90.00 - Other kg 15%
11.03 Cereal groats, meal and pellets. - Groats and meal
1103.11.00 - - Of wheat kg 15%
* 25% or k1000 per kg whichever is the greater
1103.13.00 - - Of maize (corn) kg 15%
1103.19.00 - - Of other cereals kg 15%
- Pellets
- - Of other cereals
1103.29.10 - - - Of maize (corn) kg 15%
1103.29.20 - - - Of rice kg 15%
1103.29.90 - - - Other kg 15%
11.04 Cereal grains otherwise worked (for
example, hulled, rolled, flaked,
pearled, sliced or kibbled), except
rice of heading No. 10.06; germ of
cereals, whole, rolled, flaked or
ground. - Rolled or flaked grains
1104.12.00 - - Of oats kg 15%
- - Of other cereals
1104.19.10 - - - Of maize (corn) kg 15%
1104.19.20 - - - Of rice kg 15%
1104.19.90 - - - Other kg 15%
- Other worked grains (for example
hulled, pearled, sliced or kibbled)
1104.22.00 - - Of oats kg 15%
1104.23.00 - - Of maize (corn) kg 15%
- - Of other cereals
1104.29.10 - - - Of rice kg 15%
1104.29.90 - - - Other kg 15%
1104.30.00 - Germ of cereals, whole, rolled,
flaked or ground
kg 15%
11.05 Flour, meal, powder, flakes, granules
and pellets of potatoes.

Other kg 15%
1104.30.00 - Germ of cereals, whole, rolled,
flaked or ground
kg 15%
11.05 Flour, meal, powder, flakes, granules
and pellets of potatoes.

1105.10.00 - Flour, meal and powder kg 15%
1105.20.00 - Flakes, granules and pellets kg 15%
11.06 Flour, meal and powder of the dried
leguminous vegetables of heading
No. 07.13, of sago or of roots or
tubers of heading No. 07.14 or of the

15%
11.06 Flour, meal and powder of the dried
leguminous vegetables of heading
No. 07.13, of sago or of roots or
tubers of heading No. 07.14 or of the

products of Chapter 8.
1106.10.00 - Of the dried leguminous vegetables
of heading No. 07.13
kg 15%
1106.20.00 - Of sago or of roots or tubers of
heading No. 07.14.
kg 15%
1106.30.00 - Of the products of Chapter 8 kg 15%
11.07 Malt, whether or not roasted.
- Not roasted
1107.10.10 - - - Malted barley kg 5%
1107.10.20 - - - Malted oats or rye kg 15%
1107.10.30 - - - Malted millet or sorghum kg 15%
1107.10.90 - - - Other kg 15%
- Roasted
1107.20.10 - - - Malted barley kg 15%
1107.20.20 - - - Malted oats or rye kg 15%
1107.20.30 - - - Malted millet or sorghum kg 15%
1107.20.90 - - - Other kg 15%
11.08 Starches; inulin.
- Starches
1108.11.00 - - Wheat starch kg 15%
1108.12.00 - - Maize (corn) starch kg 15%
1108.13.00 - - Potato starch kg 15%
1108.14.00 - - Manioc (cassava) starch kg 15%
1108.19.00 - - Other starches kg 15%
1108.20.00 - Inulin kg 15%
11.09 1109.00.00 Wheat gluten, whether or not dried. kg 15%
(As amended by Act No. 9 of 1997, No.1 of 1998, No.4 of 1999, No. 3 of 2000 and No.1 of 2002)

09 1109.00.00 Wheat gluten, whether or not dried. kg 15%
(As amended by Act No. 9 of 1997, No.1 of 1998, No.4 of 1999, No. 3 of 2000 and No.1 of 2002)

CHAPTER 12
Oil seeds and oleaginous fruits; miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodder
Notes
1. Heading 12.07 applies, inter alia, to palm nuts and kernels, cotton seeds, castor oil seeds, sesamum seeds, mustard seeds, safflower
seeds, poppy seeds and shea nuts (karite nuts). It does not apply to products of heading 08.01 or 08.02 or to olives (Chapter 7 or Chapter
20). 2. Heading 12.08 applies not only to non-deffated flours and meals but also to flours and
meals which have been partially defatted or defatted and wholly or partially refatted with
their original oils. It does not, however, apply to residues of heading 23.04 to 23.06. 3. For the purposes of heading 12.09, beet seeds, grass and other herbage seeds, seeds of
ornamental flowers, vegetable seeds, seeds or forest trees, seeds of fruit trees, seeds of
vetches (other than those of the species icia faba) or of lupines are to be regarded as "seeds
of a kind used for sowing."
Heading 12.09 does not, however, apply to the following even if for sowing.

ba) or of lupines are to be regarded as "seeds
of a kind used for sowing."
Heading 12.09 does not, however, apply to the following even if for sowing.

(a) Leguminous vegetables or sweet corn (Chapter 7);
(b) Spices or other products of Chapter 9;
(c) Cereals (Chapter 10); or
(d) Products of heading 12.01 to 12.07 or 12.11
4. Headings 12.11 applies, inter alia, to the following plants or parts thereof; basil,
borage, ginseng, hyssop, liquorice, all spices of mint, rosemary, rue, sage and wormwood. Heading 12.11 does not, however, apply to
(a) Medicaments of Chapter 30;
(b) Perfumery, cosmetic or toilet preparations of Chapter 33; or
(c) Insecticides, fungicides, herbicides, disinfectants or similar products of heading 38.08. 5. For the purposes of heading 12.12; the term "seaweeds and other algae" does not
include
(a) Dead single-cell micro-organisms of heading 21.02;
(b) Cultures of micro-organisms of heading 30.02; or
(c) Fertilisers of heading 31.01 or 31.05
Subheading Notes
1. For the purposes of subheading 1205.10.00, the expression "low erucic acid rape or colza seeds" means rape or colza seeds
yielding a fixed oil which has an erucic content of less than 2% by weight and yeilding a solid component which contains less
than 30 micromoles of glucosinolates per gram. (As amended by Act No.

ent of less than 2% by weight and yeilding a solid component which contains less
than 30 micromoles of glucosinolates per gram. (As amended by Act No.

1 of 2002)
Heading H S Code Description of Goods
Statistical
Unit of
Quantity
Duty
Rate Remarks
12.01 1201.00.00 Soya beans, whether or not broken. kg 15%
12.02 Ground-nuts, not roasted or
otherwise cooked, whether or not
shelled or broken.

marks
12.01 1201.00.00 Soya beans, whether or not broken. kg 15%
12.02 Ground-nuts, not roasted or
otherwise cooked, whether or not
shelled or broken.

1202.10.00 - In shell kg 15%
1202.20.00 - Shelled, whether or not broken kg 15%
12.03 1203.00.00 Copra. kg 15%
12.04 1204.00.00 Linseed, whether or not broken. kg 15%
12.05 1205.00.00
1205.10.00
1205.90.00
Rape or colza seeds, whether or not broken. - Low ericic acid rape or colza seeds
- Other
kg
kg 15%
15%
12.06 1206.00.00 Sunflower seeds, whether or not broken. kg 15%
12.07 Other oil seeds and oleaginous
fruits, whether or not broken. 1207.10.00 - Palm nuts and kernels kg 15%
1207.20.00 - Cotton seeds kg 15%
1207.30.00 - Castor oil seeds kg 15%
1207.40.00 - Sesamum seeds kg 15%
1207.50.00 - Mustard seeds kg 15%
1207.60.00 - Safflower seeds kg 15%
- Other
1207.91.00 - - Poppy seeds kg 15%
1207.99.00 - - Other kg 15%
12.08 Flours and meals of oil seeds or
oleaginous fruits, other than those of
mustard. 1208.10.00 - Of soya beans kg 15%
1208.90.00 - Other kg 15%
12.09 Seeds, fruit and spores, of a kind
used for sowing.

ts, other than those of
mustard. 1208.10.00 - Of soya beans kg 15%
1208.90.00 - Other kg 15%
12.09 Seeds, fruit and spores, of a kind
used for sowing.

1209.10.00 - Beet seed
- Seeds of forage plants:
1209.21.00 - - Lucerne (alfalfa) seed kg 5%
1209.22.00 - - Clover (Trifolium spp.) seed kg 5%
1209.23.00 - - Fescue seed kg 5%
1209.24.00 - - Kentucky blue grass (Poa
pratensis L.) seed
kg 5%
1209.25.00 - - Rye grass (Lolium multiflorum
lam, Lolium perene L.) seed
kg 5%
1209.26.00 - - Timothy grass seed kg 5%
1209.29.00 Other kg 5%
1209.30.00 - Seeds of herbaceous plants
cultivated principally for their
flowers
kg 5%
- Other
1209.91.00 - - Vegetable seeds kg 5%
1209.99.00 - - Other kg 5%
12.10 Hop cones, fresh or dried, whether or
not ground, powdered or in the form

Other
1209.91.00 - - Vegetable seeds kg 5%
1209.99.00 - - Other kg 5%
12.10 Hop cones, fresh or dried, whether or
not ground, powdered or in the form

of pellets; lupulin. 1210.10.00 - Hop cones, neither ground nor
powdered nor in the form of pellets
kg 15%
1210.20.00 - Hop cones, ground, powdered or in
the form of pellets; lupulin
kg 15%
12.11 Plants and parts of plants (including
seeds and fruits), of a kind used
primarily in perfumery, in pharmacy
or for insecticidal, fungicidal, or
similar purposes, fresh or dried,
whether or not cut, crushed or
powdered. 1211.10.00 - Liquorice roots kg 5%
1211.20.00
1211.30.00
1211.40.00
- Ginseng roots
- Coca leaf
- Poppy straw
kg
kg
kg
5%
25%
25%
1211.90.00 - Other kg 5%
12.12 Locust beans, seaweeds and other
algae, sugar beet and sugar cane,
fresh, chilled, frozen or dried,
whether or not ground; fruit stones
and kernels and other vegetable
products (including unroasted
chicory roots of the variety
Cichorium intybus ativum) of a kind
used primarily for human
consumption, not elsewhere
specified or included.

unroasted
chicory roots of the variety
Cichorium intybus ativum) of a kind
used primarily for human
consumption, not elsewhere
specified or included.

1212.10.00 - Locust beans, including locust bean
seeds
kg 15%
1212.20.00 - Seaweeds and other algae kg 15%
1212.30.00 - Apricot, peach including nectarine
or plum stones and kernels
kg 15%
- Other
1212.91.00 - - Sugar beet kg 15%
1212.99.00 - - Other kg 15%
12.13 1213.00.00 Cereal straw and husks, unprepared,
whether or not chopped, ground,
pressed or in the form of pellets. kg 15%
12.14 Swedes, mangolds, fodder roots,
hay, lucerne (alfalfa), clover,
sainfoin, forage kale, lupines,
vetches and similar forage products,
whether or not in the form of pellets. 1214.10.00 - Lucerne (alfalfa) meal and pellets kg 15%

rage kale, lupines,
vetches and similar forage products,
whether or not in the form of pellets. 1214.10.00 - Lucerne (alfalfa) meal and pellets kg 15%

1214.90.00 - Other kg 15%
(As amended by Act No. 9 of 1997, No. 1 of 2002, No. 1 of 2003 and No. 4 of 2005 )
CHAPTER 13
Lac; gums, resins and other vegetable saps and extracts
Note
1. Heading 13.02 applies, inter alia, to liquorice extract of pyrethrum, extract of hops, extract of aloes and opium.

vegetable saps and extracts
Note
1. Heading 13.02 applies, inter alia, to liquorice extract of pyrethrum, extract of hops, extract of aloes and opium.

The heading does not apply to
(a) Liquorice extract containing more than 10% by weight of sucrose or put up as confectionery (heading 17.04);
(b) Malt extract (heading 19.01);
(c) Extracts of coffee, tea or mate (heading 21.01);
(d) Vegetable saps or extracts constituting alcoholic beverages (Chapter 22);
(e) Camphor, glycyrrhizin and other products of headings 29.14 or 29.38;
(f) Concentrates of poppy straw containing not less than 50% by weight of alkaloids (heading 29.39);
(g) Medicaments of headings 30.03 or 30.04 or blood-grouping reagents (heading
30.06);
(h) Tanning or dyeing extracts (headings 32.01 or 32.03);
(i) Essential oils, concretes, absolutes, resinoids, extracted oleoresins, aqueous
distillates or aqueous solutions of essential oils or preparations based on odoriferous
substances of a kind used for manufacture of beverages (Chapter 33); or
(ij) Natural rubber, balata, gutta-percha, guayule, chicle or similar natural gums (heading No. 40.01). (As amended by Act No.1 of 2002)
Heading
H S Code Description of Goods
Statistical
Unit of
Quantity
Duty
Rate Remarks
13.01 Lac; natural gums, resins,
gum-resins and oleoresins (for
example, balsams).

Description of Goods
Statistical
Unit of
Quantity
Duty
Rate Remarks
13.01 Lac; natural gums, resins,
gum-resins and oleoresins (for
example, balsams).

1301.10.00 - Lac kg 5%
1301.20.00 - Gum Arabic kg free
1301.90.00 - Other kg 5%
13.02 Vegetable saps and extracts; pectic
substances, pectinates and pectates;
agar- agar and other mucilages and
thickeners, whether or not
modified, derived from vegetable
products. - Vegetables saps and extracts
1302.11.00 - - Opium kg 5%
1302.12.00 - - Of liquorice kg 5%
1302.13.00 - - Of hops kg 5%
1302.14.00 - - Of pyrethrum or of the roots of
plants containing rotenone
kg 5%
1302.19.00 - - Other kg 5%

1302.20.00 - Pectic substances, pectinates and
pectates
kg 5%
- Mucilages and thickeners,
whether or not modified, derived
from vegetable products
1302.31.00 - - Agar-agar kg 5%
1302.32.00 - - Mucilages and thickeners,
whether or not modified, derived
from locust beans, locust bean
seeds or guar seeds.
kg 5%
1302.39.00 - - Other kg 5%
(As amended by Act No. 9 of 1997, No. 3 of 2000, No. 1 of 2002 and No. 4 of 2005 )

, locust bean
seeds or guar seeds.
kg 5%
1302.39.00 - - Other kg 5%
(As amended by Act No. 9 of 1997, No. 3 of 2000, No. 1 of 2002 and No. 4 of 2005 )

CHAPTER 14
Vegetables plaiting materials; vegetable products not elsewhere specified or included
Notes
1. This Chapter does not cover the following products which are to be classified in Section XI vegetable
materials or fibres of vegetable materials of a kind used primarily in the manufacture of textiles, however
prepared, or other vegetable materials which have undergone treatment so as to render them suitable for use
only as textile materials. 2. Heading 14.01 applies, inter alia, to bamboos (whether or not split, sawn lengthwise,
cut to length, rounded at the ends, bleached, rendered non inflammable, polished or dyed),
split osier, reeds and the like, to rattan cores and to drawn or split rattans. The heading does
not apply to chipwood (heading 44.04). 3. Heading 14.02 does not apply to wood wool (heading 44.05). 4. Heading 14.03 does not apply to prepared knots or tufts for broom or brush making
(heading 96.03). (As amended by Act No.

ood wool (heading 44.05). 4. Heading 14.03 does not apply to prepared knots or tufts for broom or brush making
(heading 96.03). (As amended by Act No.

1 of 2002)
Heading
H S Code Description of Goods
Statistical
Unit of
Quantity
Duty
Rate Remarks
14.01 Vegetable materials of a kind used
primarily for plaiting (for example,
bamboos, rattans, reeds, rushes,
osier, raffia, cleaned, bleached or
dyed cereal straw, and lime bark). 1401.10.00 Bamboos kg 15%
1401.20.00 - Rattans kg 15%
1401.90.00 - Other kg 15%
14.02 Vegetable materials of a kind used
primarily as stuffing or as padding
(for example, kapok, vegetable hair
and eel-grass), whether or not put
up as a layer with or without
supporting material. kg 15%
14.03 Vegetable materials of a kind used
primarily in brooms or in brushes
(for example, broomcorn, piassava,
couch-grass and istle), whether or
not in hanks or bundles. 14.04 Vegetable products not elsewhere
specified or included. 1404.10.00 - Raw vegetable materials of a kind
used primarily in dyeing or tanning
kg 15%
1404.20.00 - Cotton linters kg 15%
1404.90.00 - Other kg 15%
(As amended by Act No. 1 of 2002)

ls of a kind
used primarily in dyeing or tanning
kg 15%
1404.20.00 - Cotton linters kg 15%
1404.90.00 - Other kg 15%
(As amended by Act No. 1 of 2002)

Section III
ANIMAL OR VEGETABLE FATS AND OILS AND THEIR
CLEAVAGE PRODUCTS; PREPARED EDIBLE FATS; ANIMAL OR
VEGETABLE WAXES
CHAPTER 15
Animal or vegetable fats and oils and their cleavage products; prepared edible fats; animal or vegetable waxes
Notes
1. This Chapter does not cover
(a) Pig fat or poultry fat of heading 02.09;
(b) Cocoa butter, fat or oil (heading 18.04);
(c) Edible preparations containing by weight more than 15% of the products of heading 04.05 (generally Chapter 21);
(d) Greaves (heading 23.01) or residues of heading 23.04 to 23.06;
(e) Fatty acids, prepared waxes, medicaments, paints, varnishes, soap, perfumery, cosmetic or toilet preparations, sulphonated
oils or other goods of Section VI; or
(f) Factice derived from oils (heading 40.02). 2. Heading 15.09 does not apply to oils obtained from olives by solvent extraction
(heading 15.01). 3. Heading 15.18 does not cover fats or oils or their fractions, merely denatured, which are
to be classified in the heading appropriate to the corresponding undenatured fats and oils
and their fractions. 4. Soap-stocks, oil foots and dregs, stearin pitch, glycerol pitch and wool grease residues
fall in heading 15.22.

fats and oils
and their fractions. 4. Soap-stocks, oil foots and dregs, stearin pitch, glycerol pitch and wool grease residues
fall in heading 15.22.

Subheading Notes
1. For the purposes of subheading 1514.11.00 and 1514.19.00, the expression "low erucic acid rape or colza oil" means the fixed oil
which has erucic acid content of less than 2% by weight. (As amended by Act No. 1 of 2002)
Heading
H S Code Description of Goods
Statistical
Unit of
Quantity
Duty
Rate Remarks
15.01 1501.00.00 Pig fat (including lard) and poultry fat, other than
that of heading No. 02.09 or 15.03
kg 5%
15.02 1502.00.00 Fats of bovine animals, sheep or goats, other than
those of heading No. 15.03
kg 5%
15.03 503.00.00 Lard stearin, lard oil, oleostearin, oleo-oil and
tallow oil, not emulsified or mixed or otherwise
prepared. kg 5%
15.04 Fats and oils and their fractions, of
fish or marine mammals, whether or
not refined, but not chemically
modified. 1504.10.00 - Fish-liver oils and their fractions litre 5%

r fractions, of
fish or marine mammals, whether or
not refined, but not chemically
modified. 1504.10.00 - Fish-liver oils and their fractions litre 5%

1504.20.00 - Fats and oils and their fractions, of
fish, other than liver oils
litre 5%
1504.30.00 - Fats and oils and their fractions, of
marine mammals
litre 5%
15.05 1505.00.00 Wool grease and fatty substances
derived therefrom (including
lanolin). kg 15%
15.06 1506.00.00 Other animal and oils and their fractions, whether
or not refined, but not chemically modified. kg *
15.07 Soya-bean oil and its fractions,
whether or not refined, but not
chemically modified. 1507.10.00 - Crude oil, whether or not
degummed
kg 5%
1507.90.00 - Other kg *
15.08 Ground-nut oil and its fractions,
whether or not refined, but not
chemically modified. 1508.10.00 - Crude oil kg 15%
1508.90.00 - Other kg *
15.09 Olive oil and its fractions, whether or
not refined, but not chemically
modified. 1509.10.00 - Virgin kg *
1509.90.00 - Other kg *
15.10 1510.00.00 Other oils and their fractions, obtained solely from
olives, whether or not refined, but not chemically
modified, including blends of these oils or fractions
with oils or fractions of heading No. 15.09. kg *
15.11 Palm oil and its fractions, whether or
not refined, but not chemically
modified.

or fractions
with oils or fractions of heading No. 15.09. kg *
15.11 Palm oil and its fractions, whether or
not refined, but not chemically
modified.

1511.10.00 - Crude oil kg 15%
1511.90.10 - Other kg 15%
15.12 Palm stearin, when imported in bulk
for further processing 5%
1511.90.90 -Other *
1512.11.00 - - Crude oil kg 5%
1512.19.00 - - Other kg *
- - Cotton-seed oil and its fractions
1512.21.00 - - Crude oil, whether or not
gossypol has been removed
kg 5%
1512.29.00 - - Other kg *
15.13 Coconut (copra), palm kernel or
babassu oil and their fractions,
whether or not refined, but not
chemically modified.

1512.29.00 - - Other kg *
15.13 Coconut (copra), palm kernel or
babassu oil and their fractions,
whether or not refined, but not
chemically modified.

- Coconut (copra) oil and its
fractions
1513.11.00 - - Crude oil kg 15%
1513.19.00 - - Other kg *
- Palm kernel or babassu oil and
fractions thereof
1513.21.00 - - Crude oil kg 15%
1513.29.00 - - Other kg *
15.14 Rape, colza or mustard oil and
fractions thereof, whether or not
refined, but not chemically modified. - Low erucic acid rape or colza oil and fractions:
1514.11.00 Crude oil kg 15%
1514.49.00
1514.91.00
1514.99.00
Other
-Other:
Crude oil
Other
kg
kg
kg
*
15%
*
15.15 Other fixed vegetable fats and oils
(including jojoba oil) and their
fractions, whether or not refined, but
not chemically modified. - Linseed oil and its fractions
1515.11.00 - - Crude oil kg 15%
1515.19.00 - - Other kg *
- Maize (corn) oil and its fractions
1515.21.00 - - Crude oil kg 15%
1515.29.00 - - Other kg *
1515.30.00 - Castor oil and its fractions kg *
1515.40.00 - Tung oil and its fractions kg *
1515.50.00 - Sesame oil and its fractions kg *
1515.90.00 - Other kg *
15.16 Animal or vegetable fats and oils and
their fractions, partly or wholly
hydrogenated, inter-esterified,
re-esterified or elaidinised, whether
or not refined, but not further
prepared.

and
their fractions, partly or wholly
hydrogenated, inter-esterified,
re-esterified or elaidinised, whether
or not refined, but not further
prepared.

1516.10.00 - Animal fats and oils and their
fractions
kg *
1516.20.00 - Vegetable fats and oils and their
fractions
kg *
15.17 Margarine; edible mixtures or
preparations of animal or vegetable
fats or oils or of fractions of different
fats or oils of this Chapter, other than

7 Margarine; edible mixtures or
preparations of animal or vegetable
fats or oils or of fractions of different
fats or oils of this Chapter, other than

edible fats or oils or their fractions of
heading No.15.16. 1517.10.00 - Margarine, excluding liquid
margarine
kg *
1517.90.10
1517.90.20
1517.90.90
- Other
-- for further processing into
margerine
-- Other
-- For use in the manufacture of
bakers' wares
kg
kg
kg
15%
*
15%
15.18 1518.00.00 Animal or vegetable fats and oils and their
fractions, boiled, oxidised dehydrated, sulphurised,
blown, polymerised by heat in vacuum or in inert
gas or otherwise chemically modified, excluding
those of heading No. 15.16; inedible mixtures or
preparations of animal or vegetable fats or oils or of
fractions of different fats or oils of this Chapter, not
elsewhere specified or included. kg *
[15.19]
15.20 1520.00.00 Glycerol, crude; glycerol waters and glycerol lyes. kg 5%
15.21 Vegetable waxes (other than
triglycerides), bees wax, other insect
waxes and spermaceti, whether or
not refined or coloured. - Vegetable waxes
1521.10.10 - - - In bulk kg 5%
1521.10.90 - - - Other kg 5%
- Other
1521.90.10 - - - In bulk kg 5%
1521.90.90 - - - Other kg 5%
15.22 1522.00.00 Degras; residues resulting from the treatment of
fatty substances or animal or vegetable waxes.

lk kg 5%
1521.90.90 - - - Other kg 5%
15.22 1522.00.00 Degras; residues resulting from the treatment of
fatty substances or animal or vegetable waxes.

kg 5%
* 25% or K850 per kg whichever is greater
(As amended by Act No. 9 of 1997, No.1 1998, No.4 of 1999 and No. 1 of 2002 )

kg 5%
* 25% or K850 per kg whichever is greater
(As amended by Act No. 9 of 1997, No.1 1998, No.4 of 1999 and No. 1 of 2002 )

Section IV
PREPARED FOODSTUFFS; BEVERAGES, SPIRITS AND VINEGAR
TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES
Note
1. In this Section the term "pellets" means products which have been agglomerated either directly by compression or by the addition of
a binder in a proportion not exceeding 3% by weight. CHAPTER 16
Preparations of meat, of fish or of crustaceans, molluscs or other aquatic invertebrates
Notes
1. This Chapter does not cover meat, meat offal, fish, crustaceans; molluscs or other aquatic invertebrates, prepared or preserved by the
processes specified in Chapter 2 or 3 or heading 05.04. 2. Food preparations fall in this Chapter provided that they contain more than 20% by
weight of sausage, meat offal, blood, fish or crustaceans, molluces or other aquatic
ivertebrates, or any combination thereof. In cases where the preparation contains two or
more of the products mentioned above, it is classified in the heading of Chapter 16
corresponding to the component or components which predominate by weight. These
provisions do not apply to the stuffed products of heading 19.02 or to the preparations of
heading 21.03 or 21.04. Subheading Notes
1.

y weight. These
provisions do not apply to the stuffed products of heading 19.02 or to the preparations of
heading 21.03 or 21.04. Subheading Notes
1.

For the purposes of subheading 1602.10, the expression "homogenised preparations" means preparations of meat, meat offal or
blood, finely homogenised, put up for retail sale as infant food or for dietetic purposes, in containers of a net weight content not exceeding
250g. For the application of this definition no account is to be taken of small quantities of any ingredients which may have been added to
the preparation for seasoning, preservation or other purposes. These preparations may contain a small quantity of visible pieces of meat
offal. This subheading takes precedence over all other subheadings of heading 16.02. 2. The fish and crustaceans specified in the subheadings of heading 16.04 to 16.05 under
common names only, are of the same species as those mentioned in Chapter 3 under the
same name. (As amended by Act No. 1 of 2002)
Heading
H S Code Description of Goods
Statistical
Unit of
Quantity
Duty
Rate Remarks
16.01 1601.00.00 Sausages and similar products, of
meat, meat offal or blood; food
preparations based on these
products. 16.02 Other prepared or preserved meat,
meat offal or blood.

imilar products, of
meat, meat offal or blood; food
preparations based on these
products. 16.02 Other prepared or preserved meat,
meat offal or blood.

1602.10.00 - Homogenised preparations kg 5%
1602.20.00 - Of liver of any animal kg 25%
- Of poultry of heading No. 01.05. 1602.31.00 - - Of turkeys kg 25%
1602.32.00 - - Of fowls of the species Gallus
domesticus
kg 25%
1602.39.00 - Other kg 25%

ultry of heading No. 01.05. 1602.31.00 - - Of turkeys kg 25%
1602.32.00 - - Of fowls of the species Gallus
domesticus
kg 25%
1602.39.00 - Other kg 25%

- Of swine
1602.41.00 - - Hams and cuts thereof kg 25%
1602.42.00 - - Shoulders and cuts thereof kg 25%
1602.49.00 - - Other, including mixtures kg 25%
1602.50.00 - Of bovine animals kg 25%
1602.90.00 - Other, including preparations of
blood of any animal
kg 25%
16.03 1603.00.00 Extracts and juices of meat, fish or crustaceans,
molluscs or other aquatic invertebrates. kg 25%
16.04 Prepared or preserved fish, caviar
and caviar substitutes prepared
from fish eggs. kg 25%
- Fish, whole or in pieces, but not
minced
1604.11.00 - - Salmon kg 25%
1604.12.00 - - Herrings kg 25%
1604.13.00 - - Sardines, sardinella and brisling
or sprats
kg 25%
1604.14.00 - - Tunas, skipjack and Atlantic
bonito (Sarda spp.)
kg 25%
1604.15.00 - - Mackerel kg 25%
1604.16.00 - - Anchovies kg 25%
1604.19.00 - - Other kg 25%
- Other prepared or preserved fish
1604.20.10 - - - Specially prepared for infants kg 5%
1604.20.90 - - - Other kg 25%
1604.30.00 - Caviar and substitutes kg 25%
16.05 Crustaceans, molluscs and other
aquatic invertebrates, prepared or
preserved.

0.90 - - - Other kg 25%
1604.30.00 - Caviar and substitutes kg 25%
16.05 Crustaceans, molluscs and other
aquatic invertebrates, prepared or
preserved.

1605.10.00 - Crab kg 25%
1605.20.00 - Shrimps and prawns kg 25%
1605.30.00 - Lobster kg 25%
1605.40.00 - Other crustaceans kg 25%
1605.90.00 - Other kg 25%
(As amended by Act No. 9 of 1997)
CHAPTER 17
Sugars and Sugar confectionery
Note
1. This Chapter does not cover
(a) Sugar confectionery containing cocoa (heading 18.06)
(b) Chemically pure sugars (other than sucrose, lactose, maltose, glucose and fructose) or other products of heading 29.40; or
(c) Medicaments or other products of Chapter 30. Subheading Note
1. For the purposes of subheading 1701.11 and 1701.12, "raw sugar" means sugar whose content of sucrose, by weight, in the dry state,

Subheading Note
1. For the purposes of subheading 1701.11 and 1701.12, "raw sugar" means sugar whose content of sucrose, by weight, in the dry state,

corresponds to a polarimeter reading of less than 99.5º.
(As amended by Act No. 1 of 2002)
Heading
H S Code Description of Goods
Statistical
Unit of
Quantity
Duty Rate
Remarks
17.01 Cane or beet sugar and
chemically pure sucrose, in
solid form.
- Raw sugar not containing
added flavouring or colouring
matter
1701.11.00 - - Cane sugar kg 25%
or k500
per kg
whichever
is the
greater
1701.12.00 - - Beet Sugar kg 25%
or k500
per kg
whichever
is the
greater
- Other
1701.91.00 - - Containing added flavouring
or colouring matter
kg 25%
or k500
per kg
whichever
is the
greater
1701.99.00 - - Other kg 25%
or k500
per kg
whichever
is the
greater
17.02 Other sugars, including
chemically pure lactose,
maltose, glucose and fructose,
in solid form; sugar syrups not
containing added flavouring or
colouring matter; artificial
honey, whether or not mixed
with natural honey; caramel.

,
in solid form; sugar syrups not
containing added flavouring or
colouring matter; artificial
honey, whether or not mixed
with natural honey; caramel.

- Lactose and lactose syrup
1702.11.00 - - Containing by weight 99%
or more lactose, expressed as
anhydrous lactose, calculated
on the dry matter
kg 25%
1702.19.00 - - Other kg 25%
1702.20.00 - Maple sugar and maple syrup kg 25%
1702.30.00 - Glucose and glucose syrup,
not containing fructose or
containing in the dry state less
than 20% by weight of fructose
kg 25%
1702.40.00 - Glucose and glucose syrup,
containing in the dry state at
least 20% but less than 50% by
weight of fructose excluding
invert sugar
kg free
- Chemically pure fructose
excluding invert sugar
1702.50.00 - Chemically pure fructose kg 5%
1702.60.00 - Other fructose excluding
invert sugar and fructose syrup,
containing in the dry state more
than 50% by weight of fructos
kg 25%
1702.90.10
1702.90.20
1702.90.90
- Other, including invert sugar
and other sugar and sugar syrup
blends containing in the dry
state 50% bt weight of fructos
--Dextrose powder anhydrous
--Anhydrous lactose
--Other
kg
kg
kg
15%
15%
25%
17.03 Molasses resulting from the
extraction or refining of sugar.

ructos
--Dextrose powder anhydrous
--Anhydrous lactose
--Other
kg
kg
kg
15%
15%
25%
17.03 Molasses resulting from the
extraction or refining of sugar.

1703.10.00 - Cane molasses kg 25%
1703.90.00 - Other kg 25%
17.04
1704.10.00
1704.90.00
Sugar confectionery (inclxding
white chocolate), not
containing cocoa. - Chewing gum, whether or not sugar-coated
- Other
kg
kg
25%
*
* 25% or K2000 per kg whichever is the greater
(As amended by Act No.1 of 1998, No. 3 of 2000, No. 1 of 2002, No. 3 of 2004 and No. 3 0f 2006)

g
25%
*
* 25% or K2000 per kg whichever is the greater
(As amended by Act No.1 of 1998, No. 3 of 2000, No. 1 of 2002, No. 3 of 2004 and No. 3 0f 2006)

CHAPTER 18
Cocoa and cocoa preparations
Notes
1. This Chapter does not cover the preparations of heading 04.03, 19.01, 19.04, 19.05, 21.05, 22.02, 22.08, 30.03 or 30.04. 2. Heading 18.06 includes sugar confectionery containing cocoa and, subject to Note 1 to
this Chapter, other food preparations containing cocoa. (As amended by Act No. 1 of 2002)
Heading
H S Code Description of Goods
Statistical
Unit of
Quantity
Duty
Rate Remarks
18.01 1801.00.00 Cocoa beans, whole or broken, raw or roasted. kg 15%
18.02 1802.00.00 Cocoa shells, husks, skins and other cocoa waste. kg 15%
18.03 Cocoa paste, whether or not
defatted. 1803.10.00 - Not defatted kg 15%
1803.20.00 - Wholly or partly defatted kg 15%
18.04 1804.00.00 Cocoa butter, fat and oil kg 15%
18.05 Cocoa powder, not containing
added sugar or other sweetening
matter. 1805.00.10 - - - In bulk kg 15%
1805.00.20 - - - Not in bulk kg 15%
18.06 Chocolate and other food
preparations containing cocoa.

r sweetening
matter. 1805.00.10 - - - In bulk kg 15%
1805.00.20 - - - Not in bulk kg 15%
18.06 Chocolate and other food
preparations containing cocoa.

1806.10.00 - Cocoa powder, containing added
sugar or other sweetening matter
kg 25%
1806.20.00 - Other preparations in blocks or
slabs or bars weighing more than
2kg or in liquid, paste, powder,
granular or other bulk form in
containers or immediate packings,
of a content exceeding 2kg. kg 25%
- Other, in blocks, slabs or bars
1806.31.00 - - Filled kg 25%
1806.32.00 - - Not filled kg 25%
- Other
1806.90.10 - - - Cocoa and chocolate specially
prepared for drinking
kg 25%
1806.90.90 - - - Other kg 25%
(As amended by Act No. 9 of 1997)

5%
- Other
1806.90.10 - - - Cocoa and chocolate specially
prepared for drinking
kg 25%
1806.90.90 - - - Other kg 25%
(As amended by Act No. 9 of 1997)

CHAPTER 19
Preparations of cereals, flour, starch or milk; pastrycooks' products
Notes
1. This Chapter does not cover
(a) Except in the case of stuffed products of heading 19.02, food preparations containing more than 20%, by weight, of sausage,
meat, meat offal, blood, fish or crustaceans, molluscs or other aquatic invertebrates, or any combination thereof (Chapter 16);
(b) Biscuits or other articles made from flour or from starch, specially prepared for use in animal feeding (heading 23.09); or
(c) Medicaments or other products of Chapter 30. 2. For the purposes of heading 19.01:
(a) the term "groats" means cereal groats of Chapter 11; and
(b) the terms "flour" and "meal" means-
(1) cereal flour and meal of Chapter 11, and
(2) flour, meal and powder of vegetable origin of any Chapter, other than flour,
meal or powder of dried vegetables (heading 07.12), of potatoes (heading 11.05) or
of dried leguminous vegetables (heading 11.06). 3. Heading 19.04 does not cover preparations containing more than 6% by weight of
cocoa calculated on a totally defatted basis or coated with chocolate or other food
preparations containing cocoa of heading 18.06 (heading 18.06). 4.

cocoa calculated on a totally defatted basis or coated with chocolate or other food
preparations containing cocoa of heading 18.06 (heading 18.06). 4.

For the purpose of heading 19.04, the expression "otherwise prepared" means prepared
or processed to an extent beyond that provided for in the heading of or Notes to Chapter 10
or 11. (As amended by Act No. 1 of 2002)
Heading
H S Code Description of Goods
Statistical
Unit of
Quantity
Duty
Rate Remarks
19.01 Malt extract; food preparations of
flour, groats, meal, starch or malt
extract, not containing cocoa or
containing less than 40% by weight
of cocoa calculated on a totally
defatted basis, not elsewhere
specified or included; food
preparations of goods of heading
04.01 to 04.04, not containing
cocoa or containing less than 5% by
weight of cocoa calculated on a
totally defatted basis, not elsewhere
specified or included. 1901.10.00 - Preparations for infant use, put up
for retail sale
kg 5%
1901.20.00 - Mixes and doughs for the
preparation of bakers' wares of
heading 19.05
kg 25%
- Other

ations for infant use, put up
for retail sale
kg 5%
1901.20.00 - Mixes and doughs for the
preparation of bakers' wares of
heading 19.05
kg 25%
- Other

1901.90.10
1901.90.90
- - Of a kind used in food and
beverage industries
- - Other
kg
kg
15%
25%
19.02 Pasta, whether or not cooked or
stuffed (with meat or other
substances) or otherwise prepared,
such as spaghetti, macaroni,
noodles, lasagna, gnocchi, ravioli,
cannelloni; couscous; whether or
not prepared. - Uncooked pasta, not stuffed or
otherwise prepared
1902.11.00 - - Containing eggs kg 25%
1902.19.00 - - Other kg 25%
1902.20.00 - Stuffed pasta, whether or not
cooked or otherwise prepared
kg 25%
1902.30.00 - Other pasta kg 25%
1902.40.00 - Couscous kg 25%
19.03 1903.00.00 Tapioca and substitutes therefor prepared from
starch, in the form of flakes, grains, pearls, siftings
or in similar forms. kg 15%
(As amended by Act No. 3 of 2006)
19.04 Prepared foods obtained by the
swelling or roasting of cereals or
cereal products (for example, corn
flakes); cereals (other than maize
(corn)) in grain form or in the form
of flakes or other worked grains
(except flour, groats and meal), pre-
cooked, or otherwise prepared, not
elsewhere specified or included.

in the form
of flakes or other worked grains
(except flour, groats and meal), pre-
cooked, or otherwise prepared, not
elsewhere specified or included.

1904.10.00 - Prepared foods obtained by the
swelling or roasting of cereals or
cereal products
kg 25%
1904.20.00
1904.30.00
- Prepared foods obtained from
unroasted cereal flakes or from
mixtures of unroasted cereal flakes
and roasted cereal flakes or swelled
cereals
- Bulgar wheat
kg
kg
25%
25%
1904.90.00 - Other kg 25%
19.05 Bread, pastry, cakes, biscuits and
other bakers' wares, whether or not
containing cocoa; communion
wafers, empty cachets of a kind

suitable for pharmaceutical use,
sealing wafers, rice paper and similar
products.
1905.10.00 - Crispbread kg 25%
1905.20.00 - Gingerbread and the like kg 25%
1905.31.00
1905.32.00
- Sweet biscuits; waffles and wafers
-- Sweet biscuits
-- Waffles and wafers
kg
kg
kg
25%
25%
25%
1905.40.00 - Rusks, toasted bread and similar
toasted products
kg 25%
1905.90.00 - Other kg 25%
(As amended by Act No. 3 of 2001 and No. 1 of 2002)

5%
1905.40.00 - Rusks, toasted bread and similar
toasted products
kg 25%
1905.90.00 - Other kg 25%
(As amended by Act No. 3 of 2001 and No. 1 of 2002)

CHAPTER 20
Preparations of vegetables, fruit, nuts or other parts of plants
Notes
1. This Chapter does not cover
(a) Vegetables, fruits or nuts, prepared or preserved by the process specified in Chapter 7, 8 or 11;
(b) Food preparations containing more than 20% by weight of sausage, meat, meat offal, blood, fish, other aquatic invertebrates,
or any combination thereof (Chapter 16); or
(c) Homogenised composite food preparations of heading 21.04. 2. Heading 20.07 and 20.08 do not apply to fruit jellies, fruit pastes, sugar-coated almonds
or the like in the form of sugar confectionery (heading 17.04) or chocolate confectionery
(heading 18.06). 3. Heading 20.01, 20.04 and 20.05 cover, as the case may be, only those products of
Chapter 7 or of heading 11.05 and 11.06 (other than flour, meal and powder of the products
of Chapter 8) which have been prepared preserved by process other than those referred to in
Note 1(a). 4. Tomato juice, the dry weight content of which is 7% or more, is to be classified under
heading 20.02. 5.

other than those referred to in
Note 1(a). 4. Tomato juice, the dry weight content of which is 7% or more, is to be classified under
heading 20.02. 5.

For the purposes of heading 20.07, the expression " obtained by cooking" means
obtained by heat treatment at atmospheric pressure to increase the viscosity of a product
through reduction of water content or other means. Subheading Notes. 1. For the purposes of subheading 2005.10, the expression "homogenised vegetables" means preparations of vegetables, finely
homogenised, put up for retail sale as infant food or for dietetic purposes, in containers of a net weight content not exceeding 250g. For
the application of this definition no account is to be taken of small quantities of any ingredients which may have been added to the
preparation for seasoning, preservation or other purposes. These preparations may contain a small quantity of visible pieces of
vegetables. Subheading 2005.10 takes precedence over all other subheadings of heading 20.05. 2. For the purposes of subheading 2007.10, the expression "homogenised preparations"
means preparations of fruit, finely homogenised, put up for retail sale as infant food or for
dietetic purposes, in containers of a net weight content not exceeding 250g.

f fruit, finely homogenised, put up for retail sale as infant food or for
dietetic purposes, in containers of a net weight content not exceeding 250g.

For the
application of this definition no account is to be taken of small quantities of any ingredients
which may have been added to the preparation for seasoning, preservation or other
purposes. These preparations may contain a small quantity of visible pieces of fruit. Subheading 2007.10 takes precedence over all other subheadings of heading No. 20.07. 3. For the purpose of subheading 2009.12. 2009.21, 2009.31, 2009.41, 2009.61 and
2009.71, the expression "brix value" means the direct reading of degrees Brix obtained
from a Brix hydrometer or of refractive index expressed in terms of percentage sucrose
content obtained from a refractometer, at a temperature of 20C or corrected for 20C if the
reading is made at a different temperature. (As amended by Act No. 1 of 2002)
Heading
H S Code Description of Goods
Statistical
Unit of
Quantity
Duty
Rate Remarks
20.01 Vegetables, fruit, nuts and other
edible parts of plants, prepared or
preserved by vinegar or acetic acid.

al
Unit of
Quantity
Duty
Rate Remarks
20.01 Vegetables, fruit, nuts and other
edible parts of plants, prepared or
preserved by vinegar or acetic acid.

2001.10.00 - Cucumbers and gherkins kg 25%
2001.90.00 - Other kg 25%
20.02 Tomatoes prepared or preserved
otherwise than by vinegar or acetic
acid. 2002.10.00 - Tomatoes, whole or in pieces kg 25%
2002.90.00 - Other kg 25%
20.03 Mushrooms and truffles, prepared
or preserved otherwise than by
vinegar or acetic acid. 2003.10.00
2003.90.00
- Mushrooms of the genus Agaricus
-Other
kg
kg
25%
25%
2003.20.00 - Truffles kg 25%
20.04 Other vegetables, prepared or
preserved otherwise than by vinegar
or acetic acid, frozen, other than
products of heading No. 20.06. 2004.10.00 - Potatoes kg 25%
2004.90.00 - Other vegetables and mixtures of
vegetables
kg 25%
20.05 Other vegetables, prepared or
preserved otherwise than by vinegar
or acetic acid, not frozen, other than
products of heading No. 20.06. 2005.10.00 - Homogenised vegetables kg 5%
2005.20.00 - Potatoes kg 25%
2005.40.00 - Peas (Pisum sativum) kg 25%
- Beans (Vigna spp., Phaseolus spp.)
2005.51.00 - - Beans, shelled kg 25%
2005.59.00 - - Other kg 25%
2005.60.00 - Asparagus kg 25%
2005.70.00 - Olives kg 25%
2005.80.00 - Sweet Corn (Zea mays var.

- - Beans, shelled kg 25%
2005.59.00 - - Other kg 25%
2005.60.00 - Asparagus kg 25%
2005.70.00 - Olives kg 25%
2005.80.00 - Sweet Corn (Zea mays var.

saccharata)
kg 25%
2005.90.00 - Other vegetables and mixtures of
vegetables
kg 25%
20.06 2006.00.00 Vegetable, fruit, nuts, fruit-peel and other parts of
plants, preserved by sugar (drained, glacé or
crystallised). kg 25%
20.07 Jams, fruit jellies, marmalades, fruit
or nut puree and fruit or nut pastes,
obtained by cooked preparations,
whether or not containing added
sugar or other sweetening matter. 2007.10.00 - Homogenised preparations kg 5%

pastes,
obtained by cooked preparations,
whether or not containing added
sugar or other sweetening matter. 2007.10.00 - Homogenised preparations kg 5%

- Other
2007.91.00 - - Citrus fruit kg 25%
2007.99.00 - - Other kg 25%
20.08 Fruit, nuts and other edible parts of
plants, otherwise prepared or
preserved, whether or not containing
added sugar or other sweetening
matter or spirit, not elsewhere
specified or included. - Nuts, ground-nuts and other seeds,
whether or not mixed together
2008.11.00 - - Ground-nuts kg 25%
2008.19.00 - - Other, including mixtures kg 25%
2008.20.00 - Pineapples kg 25%
2008.30.00 - Citrus fruit kg 25%
2008.40.00 - Pears kg 25%
2008.50.00 - Apricots kg 25%
2008.60.00 - Cherries kg 25%
2008.70.00 - Peaches, including nectarines kg 25%
2008.80.00 - Strawberries kg 25%
- Other, including mixtures other
than those of subheading No. 2008.19
2008.91.00 - - Palm hearts kg 25%
2008.92.00 - - Mixtures kg 25%
2008.99.00 - - Other kg 25%
20.09 Fruit juices (including grape must)
and vegetable juices, unfermented
and not containing added spirit,
whether or not containing added
sugar or other sweetening matter.

uding grape must)
and vegetable juices, unfermented
and not containing added spirit,
whether or not containing added
sugar or other sweetening matter.

- Orange juice
2009.11.00
2009.12.00 - - Frozen
--Not frozen, of a Brix value not
exceeding 20
litre
litre
25%
25%
2009.19.00 - - Other litre 25%
2009.21.00
2009.29.00
- Grapefruit juice
--Of a Brix value not exceeding 20
--Other
litre
litre
25%
25%
2009.31.00
2009.39.00
- Juice of any other single citrus fruit
--Of a Brix value not exceeding 20
--Other
litre 25%
2009.41.00
2009.49.00
- Pineapple juice
--Of a Brix value not exceeding 20
--Other
litre
litre
25%
25%

2009.50.00 - Tomato juice litre 25%
2009.61.00
2009.69.00
- Grape juice (including grape must)
-Of a Brix value not exceeding 30
-Other
litre
litre
25%
25%
2009.71.00
2009.79.00
- Apple juice
-Of a Brix value not exceeding 20
-Other
litre
litre
25%
25%
2009.80.00 - Juice of any other fruit or vegetable litre 25%
2009.90.00 - Mixtures of juices litre 25%
(As amended by Act No. 9 of 1997, No.1 of 1998 and No. 1 of 2002)

of any other fruit or vegetable litre 25%
2009.90.00 - Mixtures of juices litre 25%
(As amended by Act No. 9 of 1997, No.1 of 1998 and No. 1 of 2002)

CHAPTER 21
Miscellaneous edible preparations
Notes
1. This Chapter does not cover
(a) Mixed vegetables of heading 07.12;
(b) Roasted coffee substitutes containing coffee in any proportion (heading 09.01);
(c) Flavoured tea (heading 09.02);
(d) Spices or other products of heading 09.04 to 09.10;
(e) Food preparations, other than the products described in heading 21.03 or 21.04, containing more than 20% by weight of
sausage, meat, meat offal, blood, fish or crustaceans, molluscs or other aquatic invertebrates, or any combination thereof
(Chapter 16);
(f) Yeast put up as a medicament or other products of heading 30.03 or 30.04; or
(g) Prepared enzymes of heading 35.07. 2. Extracts of the substitutes referred to in Note 1(b) above are to be classified in heading
21.01. 3. For the purposes of heading 21.04, the expression "homogenised composite food
preparations" means preparations consisting of a finely homogenised mixture of two or
more basic ingredients such as meat, fish, vegetables or fruit, put up for retail sale as infant
food or for dietetic purposes, in containers of a net weight content not exceeding 250g.

, fish, vegetables or fruit, put up for retail sale as infant
food or for dietetic purposes, in containers of a net weight content not exceeding 250g.

For
the application of this definition, no account is to be taken of small quantities of any
ingredients which may be added to the mixture for seasoning, preservation or other
purposes. Such preparations may contain a small quantity of visible pieces of ingredients. (As amended by Act No. 1 of 2002)
Heading
H S Code Description of Goods
Statistical
Unit of
Quantity
Duty
Rate Remarks
21.01 Extracts, essences and concentrates
of coffee, tea or maté and
preparations with a basis of these
products or with a basis of coffee,
tea or maté; roasted chicory and
other roasted coffee substitutes,
and extracts, essences and
concentrates thereof. - Extracts, essences and
concentrates of coffee, and
preparations with a basis of these
extracts, essences or concentrates
or with a basis of coffee
2101.11.00 - - Extracts, essences and
concentrates
kg 25%
2101.12.00 - - Preparations with a basis of
extracts, essences or concentrates
kg 25%

coffee
2101.11.00 - - Extracts, essences and
concentrates
kg 25%
2101.12.00 - - Preparations with a basis of
extracts, essences or concentrates
kg 25%

or with a basis of coffee
2101.20.00 - Extracts, essences and
concentrates of tea or maté and
preparations with a basis of these
extracts, essences or concentrates or
with a basis of tea or maté
kg 25%
2101.30.00 - Roasted chicory and other roasted
coffee substitutes, and extracts,
essences and concentrates thereof
kg 25%
21.02 Yeasts (active or inactive); other
single-cell micro-organisms, dead
(but not including vaccines of
heading No. 30.02); prepared
baking powders. 2102.10.00 - Active yeasts kg 25%
2102.20.00 - Inactive yeats; other single-cell
micro- organisms, dead
kg 25%
2102.30.00 - Prepared baking powders kg 25%
21.03 Sauces and preparations thereof;
mixed condiments and mixed
seasonings; mustard flour and meal
and prepared mustard. 2103.10.00 - Soya sauce kg 25%
2103.20.00 - Tomato ketchup and other tomato
sauces
kg 25%
2103.30.00 - Mustard flour and meal and
prepared mustard
kg 25%
2103.90.00 - Other kg 25%
21.04 Soups and broths and preparations
thereof; homogenised composite
food preparations.

d meal and
prepared mustard
kg 25%
2103.90.00 - Other kg 25%
21.04 Soups and broths and preparations
thereof; homogenised composite
food preparations.

- Soups and broths and preparations
thereof
2104.10.10 - - - In bulk kg 25%
2104.10.20 - - - Not in bulk kg 25%
2104.20.00 - Homogenised composite food
preparations
kg 5%
21.05 2105.00.00 Ice cream and other edible ice, whether or not
containing cocoa. kg 25%
21.06 Food preparations not elsewhere
specified or included. - Protein concentrates and textured
protein substances
2106.10.10 - - - Specially prepared for infants kg 5%
2106.10.90 - - - Other kg 25%
- Other

2106.90.10 - - - Specially prepared for infants kg 5%
2106.90.20 - - - Saccharin tablets and other
artificial sweetening preparations
kg 5%
2106.90.30 - - - Compound preparations, non-
alcoholic (known as "concentrated
extracts") for the manufacture of
beverages
kg 5%
2106.90.90 - - - Other kg 25%
(As amended by Act No. 9 of 1997)

n-
alcoholic (known as "concentrated
extracts") for the manufacture of
beverages
kg 5%
2106.90.90 - - - Other kg 25%
(As amended by Act No. 9 of 1997)

CHAPTER 22
Beverages, spirits and vinegar
Notes
1. This Chapter does not cover. (a) Products of this Chapter (other than those of heading 22.09) prepared for culinary purposes and thereby rendered unsuitable for
consumption as beverages (generally heading 21.03);
(b) Sea water (heading 25.01);
(c) Distilled or conductivity water or water of similar purity (heading 28.51);
(d) Acetic acid of a concentration exceeding 10% by weight of acetic acid (heading 29.15);
(e) Medicaments of heading 30.03 or 30.04; or
(f) Perfumery or toilet preparations (Chapter 33). 2. For the purposes of this Chapter and of Chapter 20 and 21, the "alcoholic strength by
volume" shall be determined at a temperature of 20C. 3. For the purposes of heading 22.02, the term "non-alcoholic beverages" means
beverages of an alcoholic strength by volume not exceeding 0.5% vol. Alcoholic beverages
are classified in headings 22.03 to 22.06 or heading 22.08 as appropriate. Subheading Note
1. For the purposes of subheading 22.04.10, the expression "sparkling wine" means wine which, when kept at a temperature of 20C in
closed containers, has an excess pressure of not less than 3 bars. (As amended by Act No.

wine" means wine which, when kept at a temperature of 20C in
closed containers, has an excess pressure of not less than 3 bars. (As amended by Act No.

1 of 2002)
Heading
H S Code Description of Goods
Statistical
Unit of
Quantity
Duty Rate
Remarks
22.01 Waters, including natural or
artificial mineral waters and
aerated waters, not containing
added sugar or sweetening
matter nor flavoured; ice and
snow. 2201.10.10
2201.10.19
- Mineral waters not aerateds:
- Packed mineral waters not
aerated. - Other
Aerated
Dekalitre
Dekalitre
*
*
* 25% or K650 per liter
whichever is the greater
22.02 Waters, including mineral
waters and aerated waters,
containing added sugar or
other sweetening matter or
flavoured, and other
non-alcoholic beverages, not
including fruit or vegetable
juices of heading No. 20.09.

added sugar or
other sweetening matter or
flavoured, and other
non-alcoholic beverages, not
including fruit or vegetable
juices of heading No. 20.09.

2202.10.10
2202.10.20
- Waters, including mineral
waters and aerated waters,
containing added sugar or
other sweetening matter or
flavoured
- Not aerated
- Aerated
litre
litre
*
*
2202.90.00 - Other litre *
22.03 Beer made from malt. 2203.00.10 - - - Opaque beer litre 25%
2203.00.90 - - - Other, including ale, lager
and stout
litre 25% or
k800 per
litre
whichever
is the
greater
22.04 Wine of fresh grapes, including
fortified wines; grape must
other than that of heading No. 20.09. 2204.10.00 - Sparkling wine litre 25%
- Other wine; grape must with
fermentation prevented or
arrested by the addition of
alcohol
2204.21.00 - - In containers holding 2 litres
or less
litre 25%
2204.29.00 - - Other litre 25%
2204.30.00 - Other grape must litre 25%
22.05 Vermouth and other wine of
fresh grapes flavoured with
plants or aromatic substances. 2205.10.00 - In containers holding 2 litres
or less
litre 25%
* 25% or 650 per litre whichever is the greater
2205.90.00 - Other litre 25%
22.06 2206.00.00 Other fermented beverages (for
example, cider, perry, mead);
mixtures of fermented beverages and
mixtures of fermented beverages and
non-alcoholic beverages, not
elsewhere specified or included.

r, perry, mead);
mixtures of fermented beverages and
mixtures of fermented beverages and
non-alcoholic beverages, not
elsewhere specified or included.

litre 25%
22.07 Undenatured ethyl alcohol of an
alcoholic strength by volume of 80%
vol or higher; ethyl alcohol and other
spirits, denatured, of any strength.

22.07 Undenatured ethyl alcohol of an
alcoholic strength by volume of 80%
vol or higher; ethyl alcohol and other
spirits, denatured, of any strength.

2207.10.00 - Undenatured ethyl alcohol of an
alcoholic strength by volume of 80%
vol or higher
litre 5%
- Ethyl alcohol and other spirits,
denatured, of any strength
2207.20.10 - - - Methylated spirits (that is,
spirits, which have been rendered
unpotable in a manner approved by
the Commissioner-General)
litre 5%
2207.20.90 - - - Other litre 25%
22.08 Undenatured ethyl alcohol of an
alcoholic strength by volume of less
than 80% vol; spirits, liqueurs and
other spirituous beverages. 2208.20.00 - Spirits obtained by distilling grape
wine or grape marc
litre 25%
2208.30.00 - Whiskies litre 25%
2208.40.00 - Rum and tafia litre 25%
2208.50.00 - Gin and Geneva litre 25%
2208.60.00 - Vodka litre 25%
2208.70.00 - Liqueurs and cordials litre 25%
2208.90.00 - Other litre 25%
22.09 2209.00.00 Vinegar and substitutes for vinegar
obtained from acetic acid. litre 25%
(As amended by Act No. 9 of 1997, Act No.1 of 1998, Act No.4 of 1999 and No. 4 of 2005)
CHAPTER 23
Residues and waste from the food industries; prepared animal fodder
Notes
1.

of 1997, Act No.1 of 1998, Act No.4 of 1999 and No. 4 of 2005)
CHAPTER 23
Residues and waste from the food industries; prepared animal fodder
Notes
1.

Heading 23.09 includes products of a kind used in animal feeding, not elsewhere specified or included, obtained by processing
vegetable or animal materials to such an extent that they have lost the essential characteristics of the original material, other than
vegetable waste, vegetable residues and by-products of such processing. Subheading Note
1. For the purposes of subheading 2306.41.00, the expression "low erucic acid rape or colza seeds" means seeds as defined in
subheading Note 1 to Chapter 12";
(As amended by Act No. 1 of 2002)
Heading
H S Code Description of Goods
Statistical
Unit of
Quantity
Duty
Rate Remarks
23.01 Flours, meals and pellets, of meat or
meat offal, of fish or of crustaceans,
molluscs or other aquatic
invertebrates, unift for human
consumption; greaves. 2301.10.00 - Flours, meals and pellets, of meat
or meat offal; greaves
kg free

s or other aquatic
invertebrates, unift for human
consumption; greaves. 2301.10.00 - Flours, meals and pellets, of meat
or meat offal; greaves
kg free

- Flours, meals and pellets, of fish
or crustaceans, molluscs or other
aquatic invertebrates
2301.20.10 - - - Fish meal kg free
2301.20.90 - - - Other kg free
23.02 Bran, sharps and other residues,
whether or not in the form of
pellets, derived from the sifting,
milling or other working of cereals
of leguminous plants. 2302.10.00 - Of maize (corn) kg 5%
2302.20.00 - Of rice kg 5%
2302.30.00 - Of wheat kg 5%
2302.40.00 - Of other cereals kg 5%
2302.50.00 - Of leguminous plants kg 5%
23.03 Residues of starch manufacture and
similar residues, beet-pulp, bagasse
and other waste of sugar
manufacture, brewing or distilling
dregs and waste, whether or not in
the form of pellets. 2303.10.00 - Residues of starch manufacture
and similar residues
kg 5%
2303.20.00 - Beet pulp, bagasse and other waste
of sugar manufacture
kg 5%
2303.30.00 - Brewing or distilling dregs and
waste
kg 5%
23.04 2304.00.00 Oil-cake and other solid residues, whether or not
ground or in the form of pellets, resulting from the
extraction of soyabeans oil. kg 5%
23.05 2305.00.00 Oil-cake and other solid residues,
whether or not ground or in the
form of pellets, resulting from the
extraction of ground-nut oil.

23.05 2305.00.00 Oil-cake and other solid residues,
whether or not ground or in the
form of pellets, resulting from the
extraction of ground-nut oil.

kg 5%
23.06 Oil-cake and other solid residues,
whether or not ground or in the
form of pellets, resulting from the
extraction of vegetable fats or oils,
other than those of heading No. 23.04 or 23.05. 2306.10.00 - Of cotton seeds kg 5%
2306.20.00 - Of linseed kg 5%
2306.30.00 - Of sunflower seeds kg 5%
2306.41.00
2306.49.00
- Rape or colza seeds
- Of low erucic acid rape or colza
seeds
- Other
kg
kg
5%
5%

d kg 5%
2306.30.00 - Of sunflower seeds kg 5%
2306.41.00
2306.49.00
- Rape or colza seeds
- Of low erucic acid rape or colza
seeds
- Other
kg
kg
5%
5%

2306.50.00 - Of coconut or copra kg 5%
2306.60.00 - Of palm nuts or kernels kg 5%
2306.70.00 - Of maize (corn) germ kg 5%
2306.60.00 - Of palm nuts or kernels kg 5%
23.07 2307.00.00 Wine lees; argol. kg 5%
23.08 2308.00.00 Vegetable materials and vegetable
waste, vegetable residues and by-
products, whether or not in the form
of pellets, of a kind used in animal
feeding, not elsewhere specified or
include. kg 5%
2308.10.00 - Acorns and horse-chestnuts kg 5%
2308.90.00 - Other kg 5%
23.09 Preparations of a kind used in animal
feeding. 2309.10.00 - Dog or cat food, put up for retail
sale
kg 25%
- Other. 2309.90.10 - - - Dog or cat food, and other pet
foods
not put up for retail sale
kg 25%
2309.90.90 - - - Other kg 25%
(As amended by Act No. 3 of 2000)
CHAPTER 24
Tobacco and manufactured tobacco substitutes
Notes
1. This Chapter does not cover medicinal cigarettes (Chapter 30). Heading H S Code Description of Goods
Statistical
Unit of
Quantity
Duty
Rate Remarks
24.01 Unmanufactured tobacco; tobacco
refuse.

ettes (Chapter 30). Heading H S Code Description of Goods
Statistical
Unit of
Quantity
Duty
Rate Remarks
24.01 Unmanufactured tobacco; tobacco
refuse.

2401.10.00 - Tobacco, not stemmed/stripped kg 15%
2401.20.00 - Tobacco, partly or wholly
stemmed/stripped
kg 15%
2401.30.00 - Tobacco refuse kg 15%
24.02 Cigars, cheroots, cigarillos and
cigarettes, of tobacco or tobacco
substitutes. 2402.10.00 - Cigars, cheroots and cigarillos, kg 25%

containing tobacco
2402.20.00 - Cigarettes containing tobacco kg 25%
2402.90.00 - Other kg 25%
24.03 Other manufactured tobacco and
manufactured tobacco substitutes;
"homogenised" or "reconstituted"
tobacco; tobacco extracts and
essences
2403.10.00 - Smoking tobacco, whether or not
containing tobacco substitutes in
any proportion
kg 25%
- Other
2403.91.00 - - "Homogenised" or
"reconstituted" tobacco
kg 25%
2403.99.00 - - Other kg 25%

aining tobacco substitutes in
any proportion
kg 25%
- Other
2403.91.00 - - "Homogenised" or
"reconstituted" tobacco
kg 25%
2403.99.00 - - Other kg 25%

Section V
MINERAL PRODUCTS
CHAPTER 25
Salt, sulphur; earths and stone; plastering materials, lime and cement
Notes
1. Except where their context or Note 4 to this Chapter otherwise requires, the headings of this Chapter cover only products which are
in the crude state or which have been washed (even with chemical substances eliminating the impurities without changing the structure of
the product), crushed, ground, powdered, levigated, sifted, screened, concentrated by floatation, magnetic separation or other mechanical
or physical processes (except crystallisation), but not products which have been roasted, calcined, obtained by mixing or subjected to
processing beyond that mentioned in each heading. The products of this Chapter may contain an added anti-dusting agent, provided that
such addition does not render the products particularly suitable for specific use rather than
for general use. 2. This Chapter does not cover.

ed that
such addition does not render the products particularly suitable for specific use rather than
for general use. 2. This Chapter does not cover.

(a) Sublimed sulphur, precipitated sulphur or colloidal sulphur (heading 28.02);
(b) Earth colours containing 70% or more by weight of combined iron evaluated as Fe2O3 (heading 28.21);
(c) Medicaments and other products of Chapter 30;
(d) Perfumery, cosmetic or toilet preparations (Chapter 33);
(e) Setts, curbstones or flagstones (heading 68.01; mosaic cubes or the like (heading 68.02); roofing, facing or damp course
slates (heading 68.03);
(f) Precious or semi-precious stones (heading 71.02 or 71.03);
(g) Cultured crystals (other than optical elements) weighing not less than 2.5g each, of sodium chloride or of magnesium oxide,
of heading 38.24; optical elements of sodium chloride or of magnesium oxide (heading 90.01);
(h) Billiard chalks (heading 95.04); or
(ij) Writing or drawing chalks or tailors' chalks (heading 96.09). 3. Any products classified in heading No. 25.17 and any other heading of this Chapter are
to be classified in heading 25.17. 4.

halks (heading 96.09). 3. Any products classified in heading No. 25.17 and any other heading of this Chapter are
to be classified in heading 25.17. 4.

Heading 25.30 applies, inter alia, to vermiculite, perlite and chlorites, unexpanded;
earth colours, whether or not calcined or mixed together; natural micaceous iron oxides;
meerschaum (whether or not in polished pieces); amber, agglomerated meerschaum and
agglomerated amber, in plates, rods, sticks or similar forms, not worked after moulding; jet;
strontianite (whether or not calcined), other than strontium oxide; broken pottery. (As amended by Act No. 1 of 2002)
Heading
H S Code Description of Goods
Statistical
Unit of
Quantity
Duty
Rate Remarks
25.01 Salt (including table salt and
denatured salt) and pure sodium
chloride, whether or not in aqueous
solution or containing added anti-
caking or free-flowing agents; sea
water. 2501.00.10 ---In bulk quintal 5%
2501.00.90 ---Not in bulk kg 15%

aqueous
solution or containing added anti-
caking or free-flowing agents; sea
water. 2501.00.10 ---In bulk quintal 5%
2501.00.90 ---Not in bulk kg 15%

25.02 2502.00.00 Unroasted iron pyrites. kg 5%
25.03 2503.00.00 Sulphur of all kinds, other than
sublimed sulphur, precipitated
sulphur and colloidal sulphur. kg free
25.04 Natural graphite. 2504.10.00 - In powder or in flakes kg 5%
2504.90.00 - Other kg 5%
25.05 Natural sands of all kinds, whether
or not coloured, other than metal-
bearing sands of Chapter 26. 2505.10.00 - Silica sands and quartz sands kg 5%
2505.90.00 - Other kg 5%
25.06 Quartz (other than natural sands);
quartzite, whether or not roughlyy
trimmed or merely cut, by sawing or
otherwise, into blocks or slabs of a
rectangular (including square) shape. 2506.10.00 - Quartz kg 5%
- Quartzite
2506.21.00 - - Crude or roughly trimmed kg 5%
2506.29.00 - - Other kg 5%
25.07 2507.00.00 Kaolin and other kaolinic clays,
whether or not calcined. kg 5%
25.08 Other clays (not including expanded
clays of heading No. 68.06),
andalusite, kyanite and sillimanite,
whether or not calcined; mullite;
chamotte or dinas earths.

(not including expanded
clays of heading No. 68.06),
andalusite, kyanite and sillimanite,
whether or not calcined; mullite;
chamotte or dinas earths.

2508.10.00 - Bentonite kg free
2508.20.00 - Decolourising earths and fuller's
earth
kg 5%
2508.30.00 - Fire-clay kg 5%
2508.40.00 - Other clays kg 5%
2508.50.00 - Andalusite, kyanite and sillimanite kg 5%
2508.60.00 - Mullite kg 5%
2508.70.00 - Chamotte or dinas earths kg 5%
25.09 2509.00.00 Chalk. kg 25%
25.10 Natural calcium phosphates, natural
aluminum calcium phosphates and
phosphatic chalk. - Unground
2510.10.10 - - - In bulk kg 5%
2510.10.20 - - - Not in bulk kg 5%
- Ground
2510.20.10 - - - In Bulk kg 5%

phosphates and
phosphatic chalk. - Unground
2510.10.10 - - - In bulk kg 5%
2510.10.20 - - - Not in bulk kg 5%
- Ground
2510.20.10 - - - In Bulk kg 5%

2510.20.20 - - - Not in bulk kg 5%
25.11 Natural barium sulphate (barytes);
natural barium carbonate (witherite),
whether or not calcined, other than
barium oxide of heading No. 28.16. 2511.10.00 - Natural barium sulphate (barytes) kg 5%
2511.20.00 - Natural barium carbonate
(witherite)
kg 5%
25.12 2512.00.00 Siliceous fossil meals (for example,
kieselguhr, tripolite and diatomite)
and similar siliceous earths, whether
or not calcined, of an apparent
specific gravity of 1 or less. kg 5%
25.13 Pumice stone; emergy; natural
corundum, natural garnet and other
natural abrasives, whether or not
heat-treated. - Pumice stone
2513.11.00 - - Crude or in irregular pieces,
including crushed pumice
("bimskies")
kg 5%
2513.19.00 - - Other kg 5%
2513.20.00 - Emery, natural corundum, natural
garnet and other natural abrasives
kg 5%
25.14 2514.00.00 Slate, whether or not roughly
trimmed or merely cut, by sawing or
otherwise, into blocks or slabs of a
rectangular (including square) shape.

514.00.00 Slate, whether or not roughly
trimmed or merely cut, by sawing or
otherwise, into blocks or slabs of a
rectangular (including square) shape.

kg 5%
25.15 Marble, travertine, ecaussine and
other calcareous monumental or
building stone of an apparent
specific gravity of 2.5 or more, and
alabaster, whether or not roughly
trimmed or merely cut, by sawing or
otherwise, into blocks or slabs of a
rectangular (including square) shape. - Marble and travertine
2515.11.00 - - Crude or roughly trimmed kg 15%
2515.12.00 - - Merely cut, by sawing or
otherwise, into blocks or slabs of a
rectangular (including square) shape
kg 15%
2515.20.00 - Ecaussine and other calcareous
mounmental or building stone;
alabaster. kg 15%
25.16 Granite, porphyry, basalt, sandstone

e) shape
kg 15%
2515.20.00 - Ecaussine and other calcareous
mounmental or building stone;
alabaster. kg 15%
25.16 Granite, porphyry, basalt, sandstone

and other monumental or building
stone, whether or not roughly
trimmed or merely cut, by sawing or
otherwise, into blocks or slabs of a
rectangular (including square) shape. - Granite
2516.11.00 - - Crude or roughly trimmed kg 15%
2516.12.00 - - Merely cut, by sawing or
otherwise, into blocks or slabs of a
rectangular (including square) shape
kg 15%
- Sandstone
2516.21.00 - - Crude or roughly trimmed kg 15%
2516.22.00 - - Merely cut, by sawing or
otherwise, into blocks or slabs of a
rectangular (including square) shape
kg 15%
2516.90.00 - Other monumental or building
stone
kg 15%
25.17 Pebbles, gravel, broken or crushed
stone, of a kind commonly used for
concrete aggregates, for road
metalling or for railway or other
ballast, shingle and flint,whether or
not heat-treated; macadam of slag,
dross or similar industrial waste,
whether or not incorporating the
materials cited in the first part of the
heading; tarred macadam; granules,
chippings and powder, of stones of
heading No. 25.15 or 25.16, whether
or not heat-treated.

n the first part of the
heading; tarred macadam; granules,
chippings and powder, of stones of
heading No. 25.15 or 25.16, whether
or not heat-treated.

2517.10.00 - Pebbles, gravel, broken or crushed
stone, of a kind commonly used for
concrete aggregates, for road
metalling or for railway or other
ballast; shingle and flint, whether or
not heat-treated. kg 5%
2517.20.00 - Macadam of slag, dross or similar
industrial waste, whether or not
incorporating the materials cited in
subheading No. 2517.10
kg 5%
2517.30.00 - Tarred macadam kg 5%
- Granules, chippings and powder, of
stones of heading No. 25.16, whether
or not heat-treated
2517.41.00 - - Of marble kg 5%

00 - Tarred macadam kg 5%
- Granules, chippings and powder, of
stones of heading No. 25.16, whether
or not heat-treated
2517.41.00 - - Of marble kg 5%

2517.49.00 - - Other kg 5%
25.18 Dolomite, whether or not calcined is
sintered, including; dolomite
roughly trimmed or merely cut, by
sawing or otherwise, into blocks or
slabs of a rectangular (including
square) shape;"dolomite ramming
mix" agglomerated dolomite
(including tarred dolomite). 2518.10.00 - Dolomite not calcined or sintered kg 5%
2518.20.00 - Calcined dolomite or sintered kg 15%
2518.30.00 - Dolomite ramming mix kg 5%
25.19 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 pure. 2519.10.00 - Natural magnesium carbonate
(magnesite)
kg 5%
2519.90.00 - Other kg 5%
25.20 Gypsum; anhydrite; plasters
(consisting of calcined gypsum or
calcium sulphate) whether or not
coloured, with or without small
quantities of accelerators or
retarders. 2520.10.00 - Gypsum; anhydrite quintal 25%
2520.20.00 - Plasters kg free
25.21 2521.00.00 Limestone flux; limestone and other
calcareous stone, of a kind used for
the manufacture of lime or cement.

.20.00 - Plasters kg free
25.21 2521.00.00 Limestone flux; limestone and other
calcareous stone, of a kind used for
the manufacture of lime or cement.

kg 25%
25.22 Quicklime, slaked lime and
hydraulic lime, other than calcium
oxide and hydroxide of heading No. 28.25. 2522.10.00 - Quicklime tonne 25%
2522.20.00 - Slaked lime tonne 25%
2522.30.00 - Hydraulic lime tonne 5%
25.23 Portland cement, aluminous cement
("ciment fondu"). slag cement,
supersulphate cement and similar
hydraulic cements, whether or not

ime tonne 5%
25.23 Portland cement, aluminous cement
("ciment fondu"). slag cement,
supersulphate cement and similar
hydraulic cements, whether or not

coloured or in the form of clinkers. 2523.10.00 - Cement clinkers tonne 5%
- Portland cement
523.21.00 - - White cement, whether or not
artifically coloured
tonne 5%
(As amended by Act No. 3 of 2006)
2523.29.00 - - Other tonne 5%
2523.30.00 - Aluminous cement ("ciment
fondu")
tonne 5%
2523.90.00 - Other hydraulic cements tonne 5%
25.24 2524.00.00 Asbestos. quintal 5%
25.25 Mica, including splittings; mica
waste. 2525.10.00 - Crude mica and mica rifted into
sheets or splittings
kg 5%
2525.20.00 - Mica powder kg 5%
2525.30.00 - Mica waste kg 5%
25.26 Natural steatite, whether or not
roughly trimmed or merely cut, by
sawing or otherwise, into blocks or
slabs of a rectangular (including
square) shape; talc
2526.10.00 - Not crushed, not powdered kg 5%
2526.20.00 - Crushed or powdered kg 5%
25.28 Natural borates and concentrates
thereof (whether or not calcined), but
not including borates separated from
natural brine; natural boric acid
containing not more than 85% of
H3BO3 calculated on the dry weight. 2528.10.00 - Natural sodium borates and
concentrates thereof (whether or not
calcined)
kg 5%
2528.90.00 - Other kg 5%
25.29 Felspar; leucite; nepheline and
nepheline syenite; fluorspar.

and
concentrates thereof (whether or not
calcined)
kg 5%
2528.90.00 - Other kg 5%
25.29 Felspar; leucite; nepheline and
nepheline syenite; fluorspar.

2529.10.00 - Felspar kg 5%
- Fluorspar
2529.21.00 - - Containing by weight 97% or less
of calcium fluoride
kg 5%
2529.22.00 - - Containing by weight more than
97% of calcium fluoride
kg 5%
2529.30.00 - Leucite; nepheline and nepheline kg 5%

syenite
25.30 Mineral substances not elsewhere
specified or included.
2530.10.00 - Vermiculite, perlite and chlorites,
unexpanded
kg 5%
2530.20.00 - Kieserite, epsomite (natural
magnesium sulphates)
kg 5%
2530.40.00 - Natural micaceous iron oxides kg 5%
2530.90.00 - Other kg 5%
(As amended by Act No. 9 of 1997, No.1 of 1998 and No. 3 of 2000)

tes)
kg 5%
2530.40.00 - Natural micaceous iron oxides kg 5%
2530.90.00 - Other kg 5%
(As amended by Act No. 9 of 1997, No.1 of 1998 and No. 3 of 2000)

CHAPTER 26
Ores, slag and ash
Notes
1. This Chapter does not cover
(a) Slag or similar industrial waste prepared as macadam (heading 25.17);
(b) Natural magnesium carbonate (magnesite), whether or not calcined (heading 25.19);
(c) Sludges from the storage tanks of petroleun oils, consisting mainly of such oils (heading 27.10). (d) Basic slag of Chapter 31;
(e) Slag wool, rock wool or similar mineral wools (heading 68.06);
(f) Waste or scrap of precious metal or of metal clad with precious metal; other waste
or scrap containing precious metal or precious metal compounds, of a kind used
principally for the recovery of precious metal (heading 71.12); or
(g) Copper, nickel or cobalt matter produced by any process of smelting (Section XV). 2. For the purposes of headings 26.01 to 26.17, the term "ores" means minerals of
mineralogical species actually used in the metallurgical industry for the extraction of
mercury, of the metals of heading 28.44 or of the metals of Section XIV or XV, even if they
are intended for non-metallurgical purposes. Headings 26.01 to 26.17 do not, however,
include minerals which have been submitted to processes not normal to the metallurgical
industry. 3.

urposes. Headings 26.01 to 26.17 do not, however,
include minerals which have been submitted to processes not normal to the metallurgical
industry. 3.

Heading 26.02 applies to:
(a) ash and residues of a kind used in industries either for the extraction of metals or as
a basis for the manufacture of chemical compounds or metals excluding ash an residues
from the incineration of municipal waste (heading 26.21);and
(b) ash and residue containing arsenic, whether or not containing metals, of a kind used
either for the extraction of arsenic or metals or for the manufacture of their chemical
compounds. Subheading Notes
1. For the purposes of subheading 2620.21.00, "leaded gasoline sludges and leaded anti-knock compound sludges" means sludges
obtained from storage tanks of leaded gasoline and leaded anti-knock compounds (for example, tetraethyl lead), and consisting
essentially of lead, lead compounds and iron oxide; and
2. Ash an residues containing arsenic, mercury, thallium or their mixtures, of a kind used for the extraction of arsenic or those metals or
for the manufacture of their chemical compounds, are to be classified in subheading 2620.60.00";
(As amended by Act No. 1 of 2002)
Heading H S Code Description of Goods
Statistical
Unit of
Quantity
Duty
Rate Remarks
26.01 Iron ores and concentrates,
including roasted iron pyrites.

Heading H S Code Description of Goods
Statistical
Unit of
Quantity
Duty
Rate Remarks
26.01 Iron ores and concentrates,
including roasted iron pyrites.

- Iron ores and concentrates, other
than roasted iron pyrites

- Iron ores and concentrates, other
than roasted iron pyrites

2601.11.00 - - Non-agglomerated tonne 5%
2601.12.00 - - Agglomerated tonne 5%
2601.20.00 - Roasted iron pyrites tonne 5%
26.02 2602.00.00 Manganese ores and concentrates,
including ferruginous manganese
ores and concentrates with a
manganese content of 20% or more,
calculated on the dry weight. tonne 5%
26.03 2603.00.00 Copper ores and concentrates. tonne free
26.04 2604.00.00 Nickel ores and concentrates. tonne 5%
26.05 2605.00.00 Cobalt ores and concentrates. kg free
26.06 2606.00.00 Aluminium ores and concentrates. tonne 5%
26.07 2607.00.00 Lead ores and concentrates. tonne 5%
26.08
2608.00.00
Zine ores and concentrates. tonne 5%
26.09 2609.00.00 Tin ores and concentrates. tonne 5%
26.10 2610.00.00 Chromium ores and concentrates. tonne 5%
26.11 2611.00.00 Tungsten ores and concentrates. kg 5%
26.12 Uranium or thorium ores and
concentrates. 2612.10.00 - Uranium ores and concentrates kg 5%
2612.20.00 - Thorium ores and concentrates kg 5%
26.13 Molybdendum ores and
concentrates. 2613.10.00 - Roasted kg 5%
2613.90.00 - Other kg 5%
26.14 2614.00.00 Titanium ores and concentrates. kg 5%
26.15 Niobium, tantalum. vanadium or
zirconium ores and concentrates.

2613.90.00 - Other kg 5%
26.14 2614.00.00 Titanium ores and concentrates. kg 5%
26.15 Niobium, tantalum. vanadium or
zirconium ores and concentrates.

2615.10.00 - Zirconium ores and concentrates kg 5%
2615.90.00 - Other kg 5%
26.16 Precious metal ores and
concentrates. 2616.10.00 - Silver ores and concentrates kg 5%
2616.90.00 - Other kg 5%
26.17 Other ores and concentrates. 2617.10.00 - Antimony ores and concentrates kg 5%
2617.90.00 - Other kg 5%
26.18 2618.00.00 Granulated slag (slag sand) from the manufacture
of iron or steel. tonne 5%
26.19 2619.00.00 Slag, dross (other than granulated slag), scalings
and other waste from the manufacture of iron or
steel. tonne 5%
26.20 Ash and residues (other than from
the manufacture of iron or steel),
containing arsenic metals or their
metal compounds.

iron or
steel. tonne 5%
26.20 Ash and residues (other than from
the manufacture of iron or steel),
containing arsenic metals or their
metal compounds.

- Containing mainly zinc
2620.11.00 - - Hard zinc spelter tonne 5%
2620.19.00 - - Other tonne 5%
2620.20.00
2620.29.00
- Containing mainly lead:-- Leaded
gasoline sludges and leaded
anti-knock compounds
sludges-- Other
tonne
tonne
tonne
5%
5%
5%
2620.30.00 - Containing mainly copper tonne 5%
2620.40.00 - Containing mainly aluminium tonne 5%
2620.50.00
2620.60.00
- Containing mainly vanadium
-Containing arsenic, mercury,
thallium their mixtures of a kind
used for the extraction of arsenic or
those metals or for the manufacture
of their chemical compounds.-
Other:
tonne
tonne
5%
5%
2620.90.00
2620.91.00
2620.99.00
- Other
-- Containing antimony, beryllium,
cadium, chromium or their mixtures
-- Other
tonne
tonne
tonne
5%
5%
5%
26.21 2621.00.00
2621.10.00
2621.90.00
Other slag and ash, including seaweed ash (kelp)
ash and residues from the incineration of municipal
waste
- Ash and residues from the incineration of municipal
waste
-Other
tonne
tonne
tonne
5%
5%
5%
(As amended by Act No. 1 of 2002 and No. 1 of 2003)

aste
- Ash and residues from the incineration of municipal
waste
-Other
tonne
tonne
tonne
5%
5%
5%
(As amended by Act No. 1 of 2002 and No. 1 of 2003)

CHAPTER 27
Mineral fuels, mineral oils and products of their distillation;
bituminous substances; mineral waxes
Notes
1. This Chapter does not cover
(a) Separate chemically defined organic compounds, other than pure methane and propane which are to be classified in heading
27.11;
(b) Medicaments of heading 30.03; or 30.04; or
(c) Mixed unsaturated hydrocarbons of heading 33.01, 33.02, 38.05
2. Reference in heading 27.10 to "petroleum oils and oils obtained from bituminous
minerals" include not only petroleum oils and oils obtained from bituminous minerals but
also similar oils, as well as those consisting mainly of mixed unsaturated hydrocarbons,
obtained by any process, provided that the weight of the non-aromatic constituents exceeds
that of the aromatic constituents. However, the references do not include synthetic liquid polyolefins of which less than 60%
by volume distils at 300C, after conversion to 1,013 millibars when a reduced-pressure
distillation method is used (Chapter 39). 3.

hich less than 60%
by volume distils at 300C, after conversion to 1,013 millibars when a reduced-pressure
distillation method is used (Chapter 39). 3.

for the purposes of heading 27.10 'waste oils" means waste containing mainly petroleum
oils and oils obtained from bituminous minerals (as described in Note 2 to this Chapter),
whether or not mixed with water, these include:
(a) such oils no longer fit for use as primary products (for example, used lubricating
oils, used hydraulic oils and transformer oils);
(b) sludge oils from the storage tanks of petroleum oils, mainly containing such oils and
a high concentration such oils and a high concentration of additives (for example,
chemicals) used in the manufacture of the primary products
(c) such oils in the form of emulsions in water or mixtures with water, such as those
resulting form oil spills, storage tank washings, or from the use of cutting oils for
machining operations. Subheading Notes
1. For the purposes of subheading 2701.11, "anthracite" means coal having a volatile matter limit (on a dry, mineral-matter-free basis)
not exceeding 14%. 2.

the purposes of subheading 2701.11, "anthracite" means coal having a volatile matter limit (on a dry, mineral-matter-free basis)
not exceeding 14%. 2.

For the purposes of subheading 2701.12, "bituminous coal" means coal having a
volatile matter limit (on a dry, mineral-matter-free basis) exceeding 14% and a calorific
value limit (on a moist, mineral-matter-free-basis) equal to or greater than 5,833 kcal/kg. 3. For the purpose of subheadings 2707.10.00, 2707.20.00, 2707.30.00, 2707.40.00 and
2707.60.00, the terms "benzol (benzene)", "tuluol (toluene)", "(xylenes)", "naphthalene"
and "phenols" apply to products which contain more than 50% by weight of benzene,
toluene, xylenes, naphthalene or phenols, respectively. 4. For the purposes of subheading 2710.11, "light oils and preparations are those of which
90% or more by volume (including losses) distil at 210oc (ASTMD 86 method). (As amended by Act No. 1 of 2002)

oils and preparations are those of which
90% or more by volume (including losses) distil at 210oc (ASTMD 86 method). (As amended by Act No. 1 of 2002)

Heading
H S Code Description of Goods
Statistical
Unit of
Quantity
Duty
Rate Remarks
27.01 Coal; briquettes, ovoids and similar
solid fuels manufactured from coal. - Coal, whether or not pulverised,
but not agglomerated
2701.11.00 - - Anthracite tonne 15%
2701.12.00 - - Bituminous coal tonne 15%
2701.19.00 - - Other coal tonne 15%
2701.20.00 - Briquettes, ovoids and similar
solid fuels manufactured from coal
tonne 15%
27.02 Lignite, whether or not
agglomerated, excluding jet. 2702.10.00 - Lignite, whether or not pulverised,
but not agglomerated
tonne 15%
2702.20.00 - Agglomerated lignite tonne 15%
27.03 2703.00.00 Peat (including peat litter), whether or not
agglomerated. tonne 15%
27.04 2704.00.00 Coke and semi-coke of coal, of lignite or of peat,
whether or not agglomerated; retort carbon. tonne 15%
27.05 2705.00.00 Coal gas, water gas, producer gas and similar
gases, other than petroleum gasses and other
gaseous hydrocarbons. tonne 15%
27.06 2706.00.00 Tar distilled from coal, from lignite or, from peat,
and other mineral tars, whether or not dehydrated
or partially distilled, including reconstituted tars.

stilled from coal, from lignite or, from peat,
and other mineral tars, whether or not dehydrated
or partially distilled, including reconstituted tars.

tonne 15%
27.07 Oils and other products of the
distillation of high temperature coal
tar; similar products in which the
weight of the aromatic constituents
exceeds that of the non-aromatic
constituents. 2707.10.00 - Benzol (benzene) dekalitre 15%
2707.20.00 - Toluole (toluene) litre 15%
2707.30.00 - Xylole (xylenes) litre 15%
2707.40.00 - Naphthalene litre 15%
2707.50.00 - Other aromatic hydrocarbon
mixtures of which 65% or more by
volume (including losses) distils at
250ºC by the ASTMD 86 method
litre 15%
2707.60.00 - Phenols litre 15%
- Other
2707.91.00 - - Creosote oils litre 15%
2707.99.00 - - Other litre 15%
27.08 Pitch and pitch coke, obtained from
coal tar or from other mineral tars. 2708.10.00 - Pitch kg 15%

oils litre 15%
2707.99.00 - - Other litre 15%
27.08 Pitch and pitch coke, obtained from
coal tar or from other mineral tars. 2708.10.00 - Pitch kg 15%

2708.20.00 - Pitch coke kg 15%
27.09 2709.00.00 Petroleum oils and oils obtained from bituminous
minerals, crude. dekalitre 5%
27.10 Petroleum oils and oils obtained
from bituminous mineral, other than
crude; preparations not else where
specified or included, containing by
weight 70% or more or petroleum
oils or of oils obtained form
bituminous minerals, these oils
being the basic constituents of the
preparations ; waste oils.

70% or more or petroleum
oils or of oils obtained form
bituminous minerals, these oils
being the basic constituents of the
preparations ; waste oils.

- Petroleum oils and oils obtained from bituminous
mineral (other than crude) and preparations not else
where specified or included, containing by weight 70%
or more of petroleum oils or oils obtained from
bituminous minerals, these oils being the basic
constituents of the preparations, other than waste oils:
- - Light oils and preparations:
2710.11.10 --- Motor spirit
2710.11.20
2710.11.30
- - - - Aviation spirit for piston
engines
- - - Jet (aviation turbine) fuel
dk/litre 5%
2710.11.40 --- White spirit dk/litre 25%
2710.11.50 --- Kerosene including kerosene type
jet fuel
dk/litre 5%
2710.11.90 - - - - Other
- - - - Other dk/litre 5%
2710.19.10 - - - Gas oils dk/litre 25%
2710.19.20 - - - Fuel oils dk/litre 5%
2710.19.30 - - - Other medium oils and
preparations
dk/litre 25%
2710.19.40 - - - - Lubricating grease dk/litre 25%
2710.19.50 - - - - Cutting oil, grease cutting oils,
cleaning oil, etc.

d
preparations
dk/litre 25%
2710.19.40 - - - - Lubricating grease dk/litre 25%
2710.19.50 - - - - Cutting oil, grease cutting oils,
cleaning oil, etc.

dk/litre 25%
2710.19.60 - - - - Transformer, circuit-breaking
and insulating oil
2710.19.70 --- Base oils suitable only for further
processing--- Other- Waste oils:
dk/litre free
2710.19.90 ---Other dk/litre 25%
2710.91.00 -- Containing polychlorinated
biphenyls(PCBs), polychlorinated
terphenyls (PCTs) or
polybrominated biphenyls (PBBs)
dk/litre 25%
2710.99.00 ---Other dk/litre 5%
27.11 Petroleum gases and other gaseous
hydrocarbons.

erphenyls (PCTs) or
polybrominated biphenyls (PBBs)
dk/litre 25%
2710.99.00 ---Other dk/litre 5%
27.11 Petroleum gases and other gaseous
hydrocarbons.

- Liquefied
2711.11.00 - - Natural gas kg 15%
2711.12.00 - - Propane kg 15%
2711.13.00 - - Butanes kg 15%
2711.14.00 - - Ethylene, propylene, butylene and
butadine
kg 15%
2711.19.00 - Other kg 15%
- In gaseous state
2711.21.00 - - Natural gas kg 15%
2711.29.00 - - Other kg 15%
27.12 Petroleum jelly; paraffin wax,
micro- cystalline petroleum wax,
slack wax, ozokerite, lignite wax,
peat wax, other mineral waxes, and
similar products obtained by
synthesis or other processes, whether
or not coloured. - Petroleum jelly
2712.10.10 - - - In bulk kg 15%
2712.10.20 - - - Not in bulk kg 25%
2712.20.00 - Paraffin wax containing by weight
less than 0.75% of oil
kg 5%
- Other residues of petroleum oils or
oils obtained from bituminous
minerals
2712.90.10 - - Semi refined wax DK/litre 5%
2712.90.20 - - Other DK/litre 15%
27.13 Petroleum coke, petroleum bitumen
and other residues of petroleum oils
or of oils obtained from bituminous
minerals.

0.20 - - Other DK/litre 15%
27.13 Petroleum coke, petroleum bitumen
and other residues of petroleum oils
or of oils obtained from bituminous
minerals.

- Petroleum coke
2713.11.00 - - Not calcined kg 15%
2713.12.00 - - Calcined kg 15%
2713.20.00 - Petroleum bitumen kg 15%
2713.90.00 - Other residues of petroleum oils or
of oils obtained from bituminous
minerals
kg 15%
27.14 Bitumen and asphalt, natural;
bituminous or oil shale and tar sands;
asphaltites and asphaltic rocks. 2714.10.00 - Bituminous or oil shale and tar
sands
quintal 15%
2714.90.00 - Other quintal 15%
27.15 2715.00.00 Butiminous mixtures based on natural asphalt, on
natural bitumen, on petroleum bitumen, on mineral
tar or on mineral tar pitch (for example, bituminous
kg 15%

us mixtures based on natural asphalt, on
natural bitumen, on petroleum bitumen, on mineral
tar or on mineral tar pitch (for example, bituminous
kg 15%

mastics, cut-backs). 27.16 2716.00.00 Electrical energy (optional heading). 100 kwh 15%
(As amended by Act No. 9 of 1997, Act No.1 of 1998 and Act No.4 of 1999, Act No. 1 of 2002, No. 3 of 2004
and No. 3 of 2006)
Section VI
PRODUCTS OF THE CHEMICAL OR ALLIED INDUSTRIES
Notes
1. (a) Goods (other than radioactive ores) answering to a description in heading 28.44 or 28.45 are to be classified in those headings
and in no other heading of the Nomenclature. (b) Subject to paragraph (a) above, goods answering to a description in heading 28.43 or 28.46 are to be classified in those
headings and in no other heading of the Section. 2. Subject to Note 1 above, goods classifiable in heading 30.04, 30.05, 30.06, 32.12,
33.03, 33.04, 33.05, 33.06, 33.07, 35.06, 37.07 or 38.08 by reason of being put in measured
doses or for retail sale are to be classified in those headings and in no other heading of the
Nomenclature. 3.

.08 by reason of being put in measured
doses or for retail sale are to be classified in those headings and in no other heading of the
Nomenclature. 3.

Goods put up in sets consisting of two or more separate constituents, some or all of
which fall in this Section and are intended to be mixed together to obtain a product of
Section VI or VII, are to be classified in the heading appropriate to that product, provided
that the constituents are
(a) Having regard to the manner in which they are put up, clearly identifiable as being intended to be used together without first
being repacked;
(b) Presented together; and
(c) Identifiable, whether by their nature or by the relative proportions in which they are present, as being complementary one to
another. (As amended by Act No. 1 of 2002)

her by their nature or by the relative proportions in which they are present, as being complementary one to
another. (As amended by Act No. 1 of 2002)

CHAPTER 28
Inorganic chemicals; organic or inorganic compounds of precious metals, of radioactive elements or of isotopes
Notes
1. Except where the context otherwise requires, the headings of this Chapter apply only to
(a) Separate chemical elements and separate chemically defined compounds, whether or not containing impurities;
(b) The products mentioned in (a) above dissolved in water;
(c) The products mentioned in (a) above dissolved in other solvents provided that the solution constitutes a normal and necessary
method of putting up these products adopted solely for reasons of safety or for transport and that the solvent does not render
the product particularly suitable for specific use rather than for general use;
(d) The products mentioned in (a), (b) or (c) above with an added stabiliser (including an anti-caking agent) necessary for their
preservation or transport;
(e) The products mentioned in (a), (b), (c) or (d) above with an added anti-dusting agent or a colouring substance added to
facilitate their identification or for safety reasons, provided that the conditions do not render the product particularly suitable
for specific use rather than for general use. 2.

n or for safety reasons, provided that the conditions do not render the product particularly suitable
for specific use rather than for general use. 2.

In addition to dithionites and sulphoxylates, stabilised with organic substances
(heading 28.31), carbonates and peroxocarbonates of inorganic bases (heading 28.36),
cyanides, cyanide Oxides and complex cyanides of inorganic bases (heading 28.37)
fulminates, cyanates and thiocyanates, of inorganic bases (heading 28.38), organic products
included in headings 28.43 to 28.46 and carbides (heading 28.49), only the following
compounds of carbon are to be classified in this Chapter
(a) Oxides of carbon, hydrogen cyanide and fulminic, isocyanic, thiocyanic and other simple or complex cyanogen acids
(heading 28.11);
(b) Halide oxides of carbon (heading 28.12);
(c) Carbon disulphide (heading 28.13);
(d) Thiocarbonates; selenocarbonates, tellurocarbonates, selenocyanates, tellurocyanates, tetrathiocyanatodiamminochromates
(reineckates) and other complex cyanates, of inorganic bases (heading 28.42);
(e) Hydrogen peroxide, solidified with urea (heading 28.47), carbon oxysulphide, thiocarbonyl halides, cyanogen, cyanogen
halides and cyanamide and its metal derivatives (heading 28.51) other than calcium cyanamide, whether or not pure (Chapter
31). 3.

cyanogen, cyanogen
halides and cyanamide and its metal derivatives (heading 28.51) other than calcium cyanamide, whether or not pure (Chapter
31). 3.

Subject to the provisions of Note 1 to Section VI, this Chapter does not cover
(a) Sodium chloride or magnesium oxide, whether or not pure, or other products of Section V;
(b) Organo-inorganic compounds other than those mentioned in Note 2 above;
(c) Products mentioned in Note 2,3,4, or 5 to Chapter 31;
(d) Inorganic products of a kind used as luminophores, of heading No.

ioned in Note 2 above;
(c) Products mentioned in Note 2,3,4, or 5 to Chapter 31;
(d) Inorganic products of a kind used as luminophores, of heading No.

32.06, glass frit and other glass in form of powder,
granules or flakes of heading 32.07;
(e) Artificial graphite (heading 38.01; products put up as charges for fire extinguishers or put up in fire-extinguishing grenades of
heading 38.13; ink removers put up in packings for retail sale, of heading 38.24; cultured crystals (other than optical
elements) weighing not less than 2.5g each, of the halides of the alkali or alkaline-earth metals of heading 38.24;
(f) Precious or semi-precious stones (natural, synthetic or reconstructed) or dust or powder of such stones (heading 71.02 to
71.05), or precious metals or precious metal alloys or Chapter 71;
(g) The metals, whether or not pure, metal alloys or cermets, including sintered metal carbides (metal carbides sintered with a
metal), of Section XV; or
(h) Optical elements, for example, of the halides of the alkali or alkaline-earth metals (heading 90.01). 4. Chemically defined complex acids consisting of a non-metal acid of sub-Chapter II and
a metal acid of sub-Chapter IV are to be classified in heading 28.11. 5. Heading 28.26 to 28.42 apply only to metal or ammonium salts or peroxysalts.

a metal acid of sub-Chapter IV are to be classified in heading 28.11. 5. Heading 28.26 to 28.42 apply only to metal or ammonium salts or peroxysalts.

Except
where the context otherwise requires, double or complex salts are to be classified in
heading 28.42. 6. Heading 28.44 applies only to

Except
where the context otherwise requires, double or complex salts are to be classified in
heading 28.42. 6. Heading 28.44 applies only to

(a) Technetium (atomic No. 43), promethium (atomic No.61), polonium (atomic No. 84) and all elements with an atomic number
greater than 84;
(b) Natural or artificial radioactive isotopes (including those of the precious metals or of the base metals of Section XIV and XV),
whether or not mixed together;
(c) Compounds, inorganic or organic, of these elements or isotopes, whether or not chemically defined, whether or not mixed
together;
(d) Alloys, dispersions (including cermets), ceramic products and mixtures containing these elements or isotopes or inorganic or
organic compounds thereof and having a specific radioactivity exceeding 74 Bq/g(0.002..ci/gl);
(e) Spent (irradiated) fuel elements (cartridges) of nuclear reactors;
(f) Radioactive residues whether or not usable. The term "isotopes" for the purposes of this Note and of the wording of headings . 28.44
and 28.45, refers to
- Individual nuclides, excluding, however, those existing in nature in the
monoisotopic state;
- Mixtures of isotopes of one and the same element, enriched in one or several of
the said isotopes, that is, elements of which the natural isotopic composition has
been artificially modified. 7.

ement, enriched in one or several of
the said isotopes, that is, elements of which the natural isotopic composition has
been artificially modified. 7.

Heading 28.48 includes copper phosphate (phosphor copper) containing more than
15% by weight of phosphorus. 8. Chemical elements (for example, silicon and selenium) doped for use in electronics are
to be classified in this Chapter, provided that they are in forms unworked as drawn, or in the
form of cylinders or rods. When cut in the form of discs, wafers or similar forms, they fall
in heading 38.18. (As amended by Act No. 1 of 2002)
Heading
. H S Code Description of Goods
Statistical
Unit of
Quantity
Duty
Rate Remarks
I.-CHEMICAL ELEMENTS
28.01 Fluorine, chlorine, bromine and
iodine. - Chorine
2801.10.10 - - - Liquid in bulk kg free
2801.1090 - - - Other kg 15%
- Iodine
2801.20.10 - - - In bulk kg free
2801.20.20 - - - Not in bulk kg 15%
- Fluorine; bromine
2801.30.10 - - - In bulk kg free
2801.30.20 - - - Not in bulk kg 15%
28.02 Sulphur, sublimed or precipitated;
colloidal sulphur. 2802.00.10 - - - In bulk kg free
2802.00.20 - - - Not in bulk kg 15%
28.03 Carbon (carbon blacks and other
forms of carbon not elsewhere

idal sulphur. 2802.00.10 - - - In bulk kg free
2802.00.20 - - - Not in bulk kg 15%
28.03 Carbon (carbon blacks and other
forms of carbon not elsewhere

specified or included). 2803.00.10 - - - In bulk kg free
2803.00.20 - - - Not in bulk kg 15%
28.04 Hydrogen, rare gases and other non-
metals. 2804.10.00 - Hydrogen kg free
- Rare gases
2804.21.00 - - Argon kg free
2804.29.00 - - Other kg free
2804.30.00 - Nitrogen kg free
2804.40.00 - Oxygen kg free
2804.50.00 - Baron, tellurium kg free
- Silicon
2804.61.00 - - Containing by weight not less
than 99.99% of silicon
kg free
2804.69.00 - - Other kg free
- Phosphorus
2804.70.10 - - - In bulk kg free
2804.70.20 - - - Not in bulk kg 15%
2804.80.00 - Arsenic kg free
2804.90.00 - Selenium kg free
28.05 Alkali or alkaline-earth metals; rare-
earth metals, scandium and yttrium,
whether or not intermixed or
interalloyed; mercury. - Alkali metals
2805.11.00 - - Sodium kg free
2805.12.00 - - Calcium kg free
2805.19.00 - - Other kg free
2805.30.00 - Rare-earth metals, scandium and
yttrium, whether or not intermixed or
interalloyed
kg free
- Mercury
2805.40.10 - - - In bulk kg free
2805.40.20 - - - Not in bulk kg 15%
II.-INORGANIC ACIDS AND
INORGANIC OXYGEN
COMPOUNDS OF NON-METALS
28.06 Hydrogen chloride (hydrochloric
acid); chlorosulphuric acid.

Not in bulk kg 15%
II.-INORGANIC ACIDS AND
INORGANIC OXYGEN
COMPOUNDS OF NON-METALS
28.06 Hydrogen chloride (hydrochloric
acid); chlorosulphuric acid.

- Hydrogen chloride (hydrochloric)
2806.10.10 - - - In bulk kg free
2806.10.20 - - - Not in bulk kg 15%
- Chlorosulphuric acid
2806.20.10 - - - In bulk kg free

n chloride (hydrochloric)
2806.10.10 - - - In bulk kg free
2806.10.20 - - - Not in bulk kg 15%
- Chlorosulphuric acid
2806.20.10 - - - In bulk kg free

2806.20.20 - - - Not in bulk kg 15%
28.07 Sulphuric acid; oleum. 2807.00.10 - - - In bulk kg free
2807.00.20 - - - Not in bulk kg 15%
28.08 Nitric acid; sulphonitric acids. 2808.00.10 - - - In bulk kg free
2808.00.20 - - - Not in bulk kg 15%
28.09 Diphosphorus pentaoxide;
phosphoric acid and polyphosphoric
aci,d polyphosphoric acids, whether
or not chemically defined. - Diphosphorus pentaoxide
2809.10.10 - - - In bulk kg free
2809.10.20 - - - Not in bulk kg 15%
- Phosphoric acid and
polyphosphoric acids
2809.20.10 - - - In bulk kg free
2809.20.20 - - - Not in bulk kg 15%
28.10 Oxides of boron; boric acids. - - - Oxides of boron
2810.00.12 - - - - In bulk kg free
2810.00.12 - - - - Not in bulk kg 15%
- - - Boric acid
2810.00.21 - - - - In bulk kg free
2810.00.22 - - - - Not in bulk kg 15%
28.11 Other inorganic acids and other
inorganic oxygen compounds of
non-metals.

10.00.21 - - - - In bulk kg free
2810.00.22 - - - - Not in bulk kg 15%
28.11 Other inorganic acids and other
inorganic oxygen compounds of
non-metals.

- Other inorganic acids
- - Hydrogen fluoride (hydrofluoric
acid)
2811.11.10 - - - In bulk kg free
2811.11.20 - - - Not in bulk kg 15%
- - Other
2811.19.10 - - - In bulk kg free
2811.19.20 - - - Not in bulk kg 15%
- Other inorganic oxygen
compounds of non-metals
- - Carbon dioxide
2811.21.10 - - - Contained in "Sparlet bulbs" kg 15%
2811.21.90 - - - Other kg free
2811.22.00 - - Silicon dioxide kg free
2811.23.00 - - Sulphur dioxide kg 15%
2811.29.00 - - Other kg 5%
III.-HALOGEN OR SULPHUR

90 - - - Other kg free
2811.22.00 - - Silicon dioxide kg free
2811.23.00 - - Sulphur dioxide kg 15%
2811.29.00 - - Other kg 5%
III.-HALOGEN OR SULPHUR

COMPOUNDS OF NON-METALS
28.12 Halides and halide oxides of
non-metals. - Chlorides and chloride oxides
2812.10.10 - - - In bulk kg free
2812.10.20 - - - Not in bulk kg 15%
- Other
2812.90.10 - - - In bulk kg free
2812.90.20 - - - Not in bulk kg 15%
28.13 Sulphides of non-metals;
commercial phosphorus trisulphide. - Carbon disulphide
2813.10.10 - - - In bulk kg free
2813.10.20 - - - Not in bulk kg 15%
- Other
2813.90.10 - - - In bulk kg free
2813.90.20 - - - Not in bulk kg 15%
IV.-INORGANIC BASES AND
OXIDES, HYDROXIDES AND
PEROXIDES OF METALS
28.14 Ammonia, anhydrous or in aqueous
solution. - Anhydrous ammonia
2814.10.10 - - - In bulk kg free
2814.10.20 - - - Not in bulk kg 15%
- Ammonia in aqueous solution
2814.20.10 - - - In bulk kg free
2814.20.20 - - - Not in bulk kg 15%
28.15 Sodium hydroxide (caustic soda);
potassium hydroxide (caustic
potash); peroxides of sodium or
potassium.

ree
2814.20.20 - - - Not in bulk kg 15%
28.15 Sodium hydroxide (caustic soda);
potassium hydroxide (caustic
potash); peroxides of sodium or
potassium.

- Sodium hydroxide (caustic soda)
- - Solid
2815.11.10 - - - In bulk kg free
2815.11.20 - - - Not in bulk kg 15%
- - In aqueous solution (soda lye or
liquid soda)
2815.12.10 - - - In bulk kg free
2815.12.20 - - - Not in bulk kg 15%
- Potassium hydroxide (caustic
potash)
2815.20.10 - - - In bulk kg free
2815.20.20 - - - Not in bulk kg 15%
2815.30.00 - Peroxides of sodium or potassium kg free

hydroxide (caustic
potash)
2815.20.10 - - - In bulk kg free
2815.20.20 - - - Not in bulk kg 15%
2815.30.00 - Peroxides of sodium or potassium kg free

28.16 Hydroxide and peroxide of
magnesium; oxides, hydroxides and
peroxides, of strontium or barium. - Hydroxide and peroxide of
magnesium
2816.10.10 - - - In bulk kg free
2816.10.20 - - - Not in bulk kg 15%
- Oxide, hydroxide and peroxide of
strontium or barium
2816.40.10 - - - In bulk kg free
2816.40.20 - - - Not in bulk kg 15%
- Oxide, hydroxide and peroxide of
barium
28.17 Zinc oxide; zinc peroxide. 2817.00.10 - - - In bulk kg free
2817.00.20 - - - Not in bulk kg 15%
28.18 Artificial corundum, whether or not
chemically defined; aluminium
oxide; aluminium hydroxide. - Artificial corundum, whether or not
chemically defined
2818.10.10 - - - In bulk kg free
2818.10.20 - - - Not in bulk kg 15%
- Aluminium oxides; other than
artificial Corundum
2818.20.10 - - - In bulk kg free
2818.20.20 - - - Not in bulk kg 15%
- Aluminium hydroxide
2818.30.10 - - - In bulk kg free
2818.30.20 - - - Not in bulk kg 15%
28.19 Chromium oxides and hydroxides. - Chromium trioxide
2819.10.10 - - - In bulk kg free
2819.10.20 - - - Not in bulk kg 15%
- Other
2819.90.10 - - - In bulk kg free
2819.90.20 - - - Not in bulk kg 15%
28.20 Manganese oxides.

bulk kg free
2819.10.20 - - - Not in bulk kg 15%
- Other
2819.90.10 - - - In bulk kg free
2819.90.20 - - - Not in bulk kg 15%
28.20 Manganese oxides.

- Manganese dioxide
2820.10.10 - - - In bulk kg free
2820.10.20 - - - Not in bulk kg 15%
- Other
2820.90.10 - - - In bulk kg free
2820.90.20 - - - Not in bulk kg 15%
28.21 Iron oxides and hydroxides; earth

20.10.20 - - - Not in bulk kg 15%
- Other
2820.90.10 - - - In bulk kg free
2820.90.20 - - - Not in bulk kg 15%
28.21 Iron oxides and hydroxides; earth

colours containing 70% or more by
weight of combined iron evaluated
as Fe2O3. - Iron oxides and hydroxides
2821.10.10 - - - In bulk kg free
2821.10.20 - - - Not bulk kg 15%
- Earth colours
2821.20.10 - - - In bulk kg free
2821.20.20 - - - Not in bulk kg 15%
28.22 Cobalt oxides and hydroxides;
commercial cobalt oxides. 2822.00.10 - - - In bulk kg free
2822.00.20 - - - Not in bulk kg 15%
28.23 Titanium oxides. - - - Titanium dioxide
2823.00.11 - - - - In bulk kg free
2823.00.12 - - - - Not in bulk kg 15%
- - - Other
2823.00.91 - - - - In bulk kg free
2823.00.92 - - - - Not in bulk kg 15%
28.24 Lead oxides; red lead and orange
lead. - Lead monoxide (litharge, massicot)
2824.10.10 - In bulk kg free
2824.10.20 - - - Not in bulk kg 15%
- Red lead and orange lead
2824.20.10 - - - In bulk kg free
2824.20.20 - - - Not in bulk kg 15%
- Other
2824.90.10 - - - In bulk kg free
2824.90.20 - - - Not in bulk kg 15%
28.25 Hydrazine and hydroxylamine and
their inorganic salts; other inorganic
bases; other metal oxides,
hydroxides and peroxides.

- Not in bulk kg 15%
28.25 Hydrazine and hydroxylamine and
their inorganic salts; other inorganic
bases; other metal oxides,
hydroxides and peroxides.

- Hydrazine and hydroxylamine and
their inorganic salts
2825.10.10 - - - In bulk kg free
2825.10.20 - - - Not in bulk kg 15%
- Lithium oxide and hydroxide
2825.20.10 - - - In bulk kg free
2825.20.20 - - - Not in bulk kg 15%
- Vanadium oxides and hydroxides
2825.30.10 - - - In bulk kg free
2825.30.20 - - - Not in bulk kg 15%

bulk kg free
2825.20.20 - - - Not in bulk kg 15%
- Vanadium oxides and hydroxides
2825.30.10 - - - In bulk kg free
2825.30.20 - - - Not in bulk kg 15%

- Nickel oxides and hydroxides
2825.40.10 - - - In bulk kg 15%
2825.40.20 - - - Not in bulk kg 15%
- Copper oxides and hydroxides
2825.50.10 - - - In bulk kg free
2825.50.20 - - - Not in bulk kg 15%
- Germanium oxides and zirconium
dioxide
2825.60.10 - - - In bulk kg free
2825.60.20 - - - Not in bulk kg 15%
- Molybdenum oxides and
hydroxides
2825.70.10 - - - In bulk kg free
2825.70.20 - - - Not in bulk kg 15%
- Antimony oxides
2825.80.10 - - - In bulk kg free
2825.80.20 - - - Not in bulk kg 15%
- Other
2825.90.10 - - - In bulk kg free
2825.90.20 - - - Not in bulk kg 15%
V.-SALTS AND PEROXYSALTS,
OF INORGANIC ACIDS AND
METALS
28.26 Fluorides; fluorosilicates,
fluoroaluminates and other complex
flourine salts.

lk kg 15%
V.-SALTS AND PEROXYSALTS,
OF INORGANIC ACIDS AND
METALS
28.26 Fluorides; fluorosilicates,
fluoroaluminates and other complex
flourine salts.

- Fluorides
- - Of ammonium or of sodium
2826.11.10 - - - In bulk kg free
2826.11.20 - - - Not in bulk kg 15%
- - Of aluminium
2826.12.10 - - - In bulk kg free
2826.12.20 - - - Not in bulk kg 15%
- - Other
2826.19.10 - - - In bulk kg free
2826.19.20 - - - Not in bulk kg 15%
- Fluorosilicates of sodium or of
potassium
2826.20.10 - - - In bulk kg free
2826.20.20 - - - Not in bulk kg 15%
- Sodium hexafluoroaluminate
(synthetic cryolite)
2826.30.10 - - - In bulk kg free
2826.30.20 - - - Not in bulk kg 15%
- Other

- - Not in bulk kg 15%
- Sodium hexafluoroaluminate
(synthetic cryolite)
2826.30.10 - - - In bulk kg free
2826.30.20 - - - Not in bulk kg 15%
- Other

2826.90.10 - - - In bulk kg free
2826.90.20 - - - Not in bulk kg 15%
28.27 Chlorides, chloride oxides and
chloride hydroxides; bromides and
bromide oxides; iodides and iodide
oxides.

2826.90.20 - - - Not in bulk kg 15%
28.27 Chlorides, chloride oxides and
chloride hydroxides; bromides and
bromide oxides; iodides and iodide
oxides.

- Ammonium chloride
2827.10.10 - - - In bulk kg free
2827.10.20 - - - Not in bulk kg 15%
- Calcium chloride
2827.20.10 - - - In bulk kg free
2827.20.20 - - - Not in bulk kg 15%
- Other chlorides
- - Of magnesium
2827.31.10 - - - In bulk kg free
2827.31.20 - - - Not in bulk kg 15%
- - Of aluminium
2827.32.10 - - - In bulk kg free
2827.32.20 - - - Not in bulk kg 15%
- - Of iron
2827.33.10 - - - In bulk kg free
2827.33.20 - - - Not in bulk kg 15%
- - Of cobalt
2827.34.10 - - - Not in bulk kg free
2827.34.20 - - - Not in bulk kg 15%
- - Of nickel
2827.35.10 - - - In bulk kg free
2827.35.20 - - - Not in bulk kg 15%
- - Of zinc
2827.36.10 - - - In bulk kg free
2827.36.20 - - - Not in bulk kg 15%
- - Of barium
2827.39.10 - - - In bulk kg free
2827.39.20 - - - Not in bulk kg 15%
- Chloride oxides and chloride
hydroxides
- - Of copper
2827.41.10 - - - In bulk kg free
2827.41.20 - - - Not in bulk kg 15%
- - Other
2827.49.10 - - - In bulk kg free
2827.49.20 - - - Not in bulk kg 15%
- Bromides and bromide oxides
- - Bromides of sodium or of
potassium

5%
- - Other
2827.49.10 - - - In bulk kg free
2827.49.20 - - - Not in bulk kg 15%
- Bromides and bromide oxides
- - Bromides of sodium or of
potassium

2827.51.10 - - - In bulk kg free
2827.51.20 - - - Not in bulk kg 15%
- - Other
2827.59.10 - - - In bulk kg free
2827.59.20 - - - Not in bulk kg 15%
- Iodines and iodine oxides
2827.60.10 - - - In bulk kg free
2827.60.20 - - - Not in bulk kg 15%
28.28 Hypochlorites; commercial calcium
hypochlorite; chlorites;
hypobromites. - Commercial calcium hypochlorite
and other calcium hypochlorites
2828.10.10 - - - In bulk kg free
2828.10.20 - - - Not in bulk kg 15%
- Other
2828.90.10 - - - In bulk kg free
2828.90.20 - - - Not in bulk kg 15%
28.29 Chlorates and perchlorates;
bromates and perbromates; iodates
and periodates.

28.90.10 - - - In bulk kg free
2828.90.20 - - - Not in bulk kg 15%
28.29 Chlorates and perchlorates;
bromates and perbromates; iodates
and periodates.

- Chlorates
- - Of sodium
2829.11.10 - - - In bulk kg free
2829.11.20 - - - Not in bulk kg 15%
- - Other chlorates
2829.19.10 - - - In bulk kg free
2829.19.20 - - - Not in bulk kg 15%
2829.90.10 - Other
2829.90.10 - - - In bulk kg free
2829.90.20 - - - Not in bulk kg 15%
28.30 Sulphides; polysulphides whether or
not chemically defined
- Sodium sulphides
2830.10.10 - - - In bulk kg free
2830.10.20 - - - Not in bulk kg 15%
- Zinc sulphide
2830.20.10 - - - In bulk kg free
2830.20.20 - - - Not in bulk kg 15%
- Cadmium sulphide
2830.30.10 - - - In bulk kg free
2830.30.20 - - - Not in bulk kg 15%
- Other
2830.90.10 - - - In bulk kg free
2830.90.20 - - - Not in bulk kg 15%

hide
2830.30.10 - - - In bulk kg free
2830.30.20 - - - Not in bulk kg 15%
- Other
2830.90.10 - - - In bulk kg free
2830.90.20 - - - Not in bulk kg 15%

28.31 Dithionites and sulphoxylates. - Of sodium
2831.10.10 - - - In bulk kg free
2831.10.20 - - - Not in bulk kg 15%
- Other
2831.90.10 - - - In bulk kg free
2831.90.20 - - - Not in bulk kg 15%
28.32 Sulphites; thiosulphates. - Sodium sulphites
2832.10.10 - - - In bulk kg free
2832.10.20 - - - Not in bulk kg 15%
- Other sulphites
2832.20.10 - - - In bulk kg free
2832.20.20 - - - Not in bulk kg 15%
- Thiosulphates
2832.30.10 - - - In bulk kg free
2832.30.20 - - - Not in bulk kg 15%
28.33 Sulphates; alums; perosulphates
(persulphates).

bulk kg 15%
- Thiosulphates
2832.30.10 - - - In bulk kg free
2832.30.20 - - - Not in bulk kg 15%
28.33 Sulphates; alums; perosulphates
(persulphates).

Sodium sulphates
- Disodium sulphates
2833.11.10 - - - In bulk kg free
2833.11.20 - - - Not in bulk kg 15%
- - Other
2833.19.10 - - - In bulk kg free
2833.19.20 - - - Not in bulk kg 15%
- Other sulphates
- - Of magnesium
2833.21.10 - - - In bulk kg free
2833.21.20 - - - Not in bulk kg 15%
- - Of aluminium
2833.22.10 - - - In bulk kg free
2833.22.20 - - - Not in bulk kg 15%
- - Of chromium
2833.23.10 - - - In bulk kg free
2833.23.20 - - - Not in bulk kg 15%
- - Of nickel
2833.24.10 - - - In bulk kg free
2833.24.20 - - - Not in bulk kg 15%
- - Of copper
2833.25.10 - - - In bulk kg free
2833.25.20 - - - Not in bulk kg 15%
- - Of zinc
2833.26.10 - - - In bulk kg free
2833.26.20 - - - Not in bulk kg 15%
- - Of barium

- - In bulk kg free
2833.25.20 - - - Not in bulk kg 15%
- - Of zinc
2833.26.10 - - - In bulk kg free
2833.26.20 - - - Not in bulk kg 15%
- - Of barium

2833.27.10 - - - In bulk kg free
2833.27.20 - - - Not in bulk kg 15%
- - Other
2833.29.10 - - - In bulk kg free
2833.29.20 - - - Not in bulk kg 15%
- - Alums
2833.30.10 - - - In bulk kg free
2833.30.20 - - - Not in bulk kg 15%
- Peroxosulphates (persulphates)
2833.40.10 - - - In bulk kg free
2833.40.20 - - - Not in bulk kg 15%
28.34 Nitrites; nitrates
- Nitrites
2834.10.10 - - - In bulk kg free
2834.10.90 - - - Not in bulk kg 15%
- Nitrates
- - Of potassium
2834.21.10 - - - In bulk kg free
2834.21.20 - - - Not in bulk kg 15%
- - Of bismuth
2834.29.10 - - - In bulk kg free
2834.29.20 - - - Not in bulk kg 15%
28.35 Phosphinates (hypophosphites),
phosphonates (phosphites),
phosphates and polyphosphates.

- - In bulk kg free
2834.29.20 - - - Not in bulk kg 15%
28.35 Phosphinates (hypophosphites),
phosphonates (phosphites),
phosphates and polyphosphates.

- Phosphinates (hypophosphites),
phosphonates (phosphites)
2835.10.10 - - - In bulk kg free
2835.10.20 - - - Not in bulk kg 15%
- Phosphates
- - Of mono- or disodium
2835.22.10 - - - In bulk kg free
2835.22.20 - - - Not in bulk kg 15%
- - Of trisodium
2835.23.10 - - - In bulk kg free
2835.23.20 - - - Not in bulk kg 15%
- - Of potassium
2835.24.10 - - - In bulk kg free
2835.24.20 - - - Not in bulk kg 15%
2835.25.00 - - Calcium hydrogenorthophosphate
("dicalcium phosphate")
kg free
2835.26.00 - - Other phosphates of calcium kg free
2835.29.00 - - Other kg free
- Polyphosphates
2835.31.00 - - Sodium triphosphate (sodium kg free

ee
2835.26.00 - - Other phosphates of calcium kg free
2835.29.00 - - Other kg free
- Polyphosphates
2835.31.00 - - Sodium triphosphate (sodium kg free

tripolyphosphate)
2835.39.00 - - Other kg free
28.36 Carbonates; peroxocarbonates
(percarbonates); commercial
ammonium carbonate containing
ammonium carbonate. 2836.10.00 - Commercial ammonium carbonate
and other ammonium carbonates
kg free
- Disodium carbonate
2836.20.10 - - - Foshe ash-used in industry kg free
- - - Crystals (washing soda)
2836.20.21 - - - - In bulk kg free
2836.20.22 - - - - Not in bulk kg 15%
2836.30.00 - Sodium hydrogencarbonate
(sodium bicarbonate)
kg free
- Postassium carbonates
2836.40.10 - - - In bulk kg free
2836.40.20 - - - Not in bulk kg 15%
- - Calcium carbonate
2836.50.10 - - - In bulk kg free
2836.50.20 - - - Not in bulk kg 15%
- - Barium carbonate
2836.60.10 - - - In bulk kg free
2836.60.20 - - - Not in bulk kg 15%
- - Lead carbonate
2836.70.10 - - - In bulk kg free
2836.70.20 - - - Not in bulk kg 15%
- Other
- - Lithium carbonates
2836.91.10 - - - In bulk kg free
2836.91.20 - - - Not in bulk kg 15%
- - Strontium carbonate
2836.92.10 - - - In bulk kg free
2836.92.20 - - - Not in bulk kg 15%
- - Other
2836.99.10 - - - In bulk kg free
2836.99.20 - - - Not in bulk kg 15%
28.37 Cyanides, cyanide oxides and
complex cyanides.

Not in bulk kg 15%
- - Other
2836.99.10 - - - In bulk kg free
2836.99.20 - - - Not in bulk kg 15%
28.37 Cyanides, cyanide oxides and
complex cyanides.

- Cyanides and cyanide oxides
- - Of sodium
2837.11.10 - - - In bulk kg free
2837.11.20 - - - Not in bulk kg 15%
- - Other
2837.19.10 - - - In bulk kg free

nides and cyanide oxides
- - Of sodium
2837.11.10 - - - In bulk kg free
2837.11.20 - - - Not in bulk kg 15%
- - Other
2837.19.10 - - - In bulk kg free

2837.19.20 - - - Not in bulk kg 15%
- Complex cyanides
2837.20.10 - - - In bulk kg free
2837.20.20 - - - Not in bulk kg 15%
28.38 2838.00.00 Fulminases, cyanates and thiocyanates. kg free
28.39 Silicates; commercial alkali metal
silicates. - Of sodium
- - Of sodium metasilicates
2839.11.10 - - - In bulk kg free
2839.11.20 - - - Not in bulk kg 15%
- - Other
2839.19.10 - - - In bulk kg free
2839.19.20 - - - Not in bulk kg 15%
- - Of potassium
2839.20.10 - - - In bulk kg free
2839.20.20 - - - Not in bulk kg 15%
- Other
2839.90.10 - - - In bulk kg free
2839.90.20 - - - Not in bulk kg 15%
28.40 Borates; peroxoborates (perborates). - Disodium tetraborate (refined
borax)
- - Anhydrous
2840.11.10 - - - In bulk kg free
2840.11.20 - - - Not in bulk kg 15%
- - Other
2840.19.10 - - - In bulk kg free
2840.19.20 - - - Not in bulk kg 15%
- Other borates
2840.20.10 - - - In bulk kg free
2840.20.20 - - - Not in bulk kg 15%
2840.30.00 - Peroxoborates (perborates) kg free
28.41 Salts of oxometallic or
peroxometallic acids.

n bulk kg free
2840.20.20 - - - Not in bulk kg 15%
2840.30.00 - Peroxoborates (perborates) kg free
28.41 Salts of oxometallic or
peroxometallic acids.

- Aluminates
2841.10.10 - - - In bulk kg free
2841.10.20 - - - Not in bulk kg% 15%
- Chromates of zinc or of lead
2841.20.10 - - - In bulk kg free
2841.20.20 - - - Not in bulk kg 15%
- Sodium dichromate
2841.30.10 - - - In bulk kg free
2841.30.20 - - - Not in bulk kg 15%
- Potassium dichromate

ee
2841.20.20 - - - Not in bulk kg 15%
- Sodium dichromate
2841.30.10 - - - In bulk kg free
2841.30.20 - - - Not in bulk kg 15%
- Potassium dichromate

- Other chromates and dichromates
peroxochromates
2841.50.10 - - - In bulk kg free
2841.50.20 - - - Not in bulk kg 15%
- Manganites, manganates and
permanganates
2841.61.00 - - Potassium permanganate kg free
2841.69.00 - - Other kg 15%
- Molybdates
2841.70.10 - - - In bulk kg free
2841.70.20 - - - Not in bulk kg 15%
- Tungstates (wolframates)
2841.80.10 - - - In bulk kg free
2841.80.20 - - - Not in bulk kg 15%
- Other
2841.90.10 - - - In bulk kg free
2841.90.20 - - - Not in bulk kg 15%
28.42 Other salts of inorganic acids or
peroxoacids, including
aluminosilicates whether or not
chemically defined, excluding
azides. 2842.10.00 - Double or complex silicates
including aluminosilicates whether
or not chemically defined
2842.10.10 - - - In bulk kg free
2842.10.20 - - - Not in bulk kg 15%
- Other
2842.90.10 - - - In bulk kg free
2842.90.20 - - - Not in bulk kg 15%
VI.-MISCELLANEOUS
28.43 Colloidal precious metals; inorganic
or organic compounds of precious
metals; whether or not chemically
defined; amalgams of precious
metals.

US
28.43 Colloidal precious metals; inorganic
or organic compounds of precious
metals; whether or not chemically
defined; amalgams of precious
metals.

2843.10.10 - Colloidal precious metals
2843.10.20 - - - In bulk kg free
- - - Not in bulk kg 15%
- Silver compounds
- - Silver nitrate
2843.21.10 - - - In bulk kg free
2843.21.20 - - - Not in bulk kg 15%
- - Other
2843.29.10 - - - In bulk kg free

- Silver compounds
- - Silver nitrate
2843.21.10 - - - In bulk kg free
2843.21.20 - - - Not in bulk kg 15%
- - Other
2843.29.10 - - - In bulk kg free

2843.29.20 - - - Not in bulk kg 15%
- Gold compounds
2843.30.10 - - - In bulk kg free
2843.30.20 - - - Not in bulk kg 15%
- Other compounds; amalgams
2843.90.10 - - - In bulk kg free
2843.90.20 - - - Not in bulk kg 15%
28.44 Radioactive chemical elements and
radioactive isotopes (including the
fissile or fertile chemical elements
and isotopes) and their compounds;
mixtures and residues containing
these products. 2844.10.00 - Natural uranium and its
compounds; alloys, dispersions
(including cermets), ceramic
products and mixtures containing
natural uranium or natural uranium
compounds. kg free
2844.20.00 - Uranium enriched in U235 and its
compounds, plutonium and its
compounds; alloys, dispersions
(including cermets), ceramic
products and mixtures containing
uranium enriched in U235,
plutonium or compounds of these
products. kg free
2844.30.00 - Uranium depleted in U235 and its
compounds, thorium and its
compounds; alloys, dispersions
(including cermets), ceramic
products and mixtures containing
uramium depleted in U235, thorium
or compounds of these products. kg free
2844.40.00 - Radioactive elements and isotopes
and compounds other than those of
subheading No.

U235, thorium
or compounds of these products. kg free
2844.40.00 - Radioactive elements and isotopes
and compounds other than those of
subheading No.

2844.10, 2844.20 or
2844.30; alloys, dispersions
(including cermets), ceramic
products and mixtures containing
these elements, isotopes or
compounds; radioactive residues
kg free
2844.50.00 Spent (irradiated) fuel elements
(cartridges) of nuclear reactors
kg free
28.45 Isotopes other than those of heading

ctive residues
kg free
2844.50.00 Spent (irradiated) fuel elements
(cartridges) of nuclear reactors
kg free
28.45 Isotopes other than those of heading

No. 28.44; compounds, inorganic or
organic, of such isotopes, whether or
not chemically defined. 2845.10.00 - Heavy water (deuterium oxide) kg free
2845.90.00 - Other kg free
28.46 Compounds, inorganic or organic of
rare-earth metals, of yttrium or of
scandium or of mixtures of these
metals. - Cerium compounds
2846.10.10 - - - In bulk kg free
2846.10.20 - - - Not in bulk kg 15%
- Other
2846.90.10 - - - In bulk kg free
2846.90.20 - - - Not in bulk kg 15%
28.47 2847.00.00 Hydrogen peroxide, whether or not solidified with
urea. kg free
28.48 2848.00.00 Phosphides, whether or not chemically defined,
excluding ferrophosphorus. kg free
28.49 Carbides, whether or not chemically
defined. 2849.10.00 - Of calcium kg free
2849.20.00 - Of silicon kg free
2849.90.00 - Other kg free
28.50 Hydrides, nitrites, azides, silicides
and borides, whether or not
chemically defined, other than
compounds which are also carbides
of heading No. 28.49.

drides, nitrites, azides, silicides
and borides, whether or not
chemically defined, other than
compounds which are also carbides
of heading No. 28.49.

2850.00.10 - - - In bulk kg free
2850.00.20 - - - Not in bulk kg 15%
28.51 Other inorganic compounds
(including distilled or 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 metals. 2851.00.10 - - - In bulk kg free
2851.00.20 - - - Not in bulk kg 15%
(As amended by Act No. 9 of 1997, No.4 of 1999 and No. 1 of 2002)
CHAPTER 29
Organic chemicals
Notes
1. Except where the context otherwise requires, the headings of this Chapter apply only to
(a) Separate chemically defined organic compounds, whether or not containing impurities;

therwise requires, the headings of this Chapter apply only to
(a) Separate chemically defined organic compounds, whether or not containing impurities;

(b) Mixtures of two or more isomers of the same organic compound (whether or not containing impurities), except mixtures of
acyclic hydrocarbon isomers (other than stereoisomers), whether or not saturated (Chapter 27);
(c) The products of headings 29.36 to 29.39 or the sugar ethers and sugar esters, sugar acetals and their salts, of heading 29.40, or
the products of heading 29.41, whether or not chemically defined;
(d) The products mentioned in (a), (b) or (c) above dissolved in water;
(e) The products mentioned in (a), (b) or (c) above dissolved in other solvents provided that the solution constitutes a normal and
necessary method of putting up these products adopted solely for reasons of safety or for transport and that the solvent does
not render the product particularly suitable for specific use rather than for general use;
(f) The products mentioned in (a), (b), (c), (d) or (e) above, except products of heading 29.36, with an added stabilizer (including
an anti caking agent) necessary for their preservation or transport;
(g) The products mentioned in (a), (b), (c), (d), (e) or (f) above, except products of heading 29.36, with an added anti-dusting
agent or a colouring or odoriferous substance added to facilitate their identification or for safety reasons, provided that the
additions do not render the product particularly suitable for specific use rather than general use.

ification or for safety reasons, provided that the
additions do not render the product particularly suitable for specific use rather than general use.

(h) The following products, diluted to standard strengths, for the production of azo dyes; diazonium salts, coupers used for these
salts and diazotisable amines and their salts. 2.

luted to standard strengths, for the production of azo dyes; diazonium salts, coupers used for these
salts and diazotisable amines and their salts. 2.

This Chapter does not cover
(a) Goods of heading 15.04 or crude glycerol of heading 15.20;
(b) Ethyl alcohol (heading 22.07 or 22.08);
(c) Methane or propane (heading 27.11);
(d) The compounds of carbon mentioned in Note 2 to Chapter 28;
(e) Urea (heading 31.02 or 31.05);
(f) Colouring matter of vegetable or animal origin (heading 32.03); synthetic organic colouring matter, synthetic organic
products of a kind used as fluorescent brightening agents or as luminophores (heading 32.04) or dyes or other colouring
matter put up in forms or packings for retail sale (heading 32.12);
(g) Enzymes (heading 35.07);
(h) Metaldehyde, hexamethylenetetramine or similar substances, put up in forms (for example, tablets, sticks or similar forms) for
use as fuels, or liquid or liquified-gas fuels in containers of a kind used for filling or filling or refilling cigarette or similar
lighters and of a capacity not exceeding 300cm3 (heading 36.06);
(ij) Products put up as charges for fire-extinguishers or put up in fire-extinguishing grenades, of heading 38.13; ink removers put
up in packings for retail sale, of heading 38.24; or
(k) Optical elements, for example, of ethylenediamine tartrate (heading 90.01).

ink removers put
up in packings for retail sale, of heading 38.24; or
(k) Optical elements, for example, of ethylenediamine tartrate (heading 90.01).

3. Goods which could be included in two or more of the headings of this Chapter are to be
classified in that one of those headings which occurs last in numeric order. 4. In heading 29.04 to 29.06, 29.08 to 29.11 and 29.13 to 29.20, any reference to
halogenated, sulphonated, nitrated or nitrosated derivatives includes a reference to
compound derivatives, such as sulphohalogenated, nitrohalogenated, nitrosulphonated or
nitrosulphohalogenated derivatives. Nitro or nitroso groups are not to be taken as "nitrogen-functions" for the purpose of
heading 29.29. For the purposes of heading 29.11, 29.12, 29.14, 29.18 and 29.22, "oxygen function" is to
be restricted to the functions (the characteristic organic oxygen-containing groups) referred
to in heading 29.05 to 29.20. 5. (a) The esters of acid-function organic compounds of sub-Chapters I to VII with organic compounds of these sub-Chapters are to
be classified with that compound. (b) Esters of ethyl alcohol with acid-function organic compounds of sub-Chapters I to VII are to be classified in the same heading
as the corresponding.

) Esters of ethyl alcohol with acid-function organic compounds of sub-Chapters I to VII are to be classified in the same heading
as the corresponding.

(c) Subject to Note 1 to Section VI and Note 2 to Chapter 28
(1) Inorganic salts of organic compounds such as acid-phenol-or enol-function
compounds or organic bases, of sub-Chapters I to X or heading 29.42, are to be
classified in the heading appropriate to the organic compound; and
(2) Salts forms between organic compounds of sub-Chapters I to X or heading

e to be
classified in the heading appropriate to the organic compound; and
(2) Salts forms between organic compounds of sub-Chapters I to X or heading

29.42 are to be classified in the heading appropriate to the base or to the acid
(including phenol-or enol-function compounds) from which they are formed,
whichever occurs last in numeric order in the Chapter. (d) Metal alcoholates are to be classified in the same heading as the corresponding alcohols except in the case of ethanol (heading
29.05). (e) Halides of carboxylic acids are to be classified in the same heading as the corresponding acids. 6. The compounds of heading Nos 29.30 and 29.31 are organic compounds the molecules
of which contain, in addition to atoms of hydrogen, oxygen or nitrogen, atoms of other
non-metals or of metals (such as sulphur, arsenic, mercury or lead) directly linked to carbon
atoms. Heading 29.30 (organ-sulphur compounds) and heading 29.31 (other organo-inorganic
compounds) do not include sulphonated or halogenated derivatives (including compound
derivatives) which, apart from hydrogen, oxygen and nitrogen, only have directly linked to
carbon the atoms of sulphur or of a halogen which give them their nature of sulphonated or
halogenated derivatives (or Compound derivatives). 7.

ed to
carbon the atoms of sulphur or of a halogen which give them their nature of sulphonated or
halogenated derivatives (or Compound derivatives). 7.

Heading 29.32, 29.33 and 29.34 do not include epoxides with a three-membered ring,
ketone peroxides, cyclic polymers of aldehydes or of thioaldehydes, anhydrides of
polybasic carboxylic acids, cyclic esters of polyhydric alcohols or phenols with polybasic
acids or imides of polybasic acids. These provisions apply only when the rings-position hetero-atoms are those resulting from
the cyclising function or functions here listed. 8. For the p For the purposes of heading 29.37:
(a) the term" hormones" included hormone-releasing or hormones-stimulating factors,
hormone inhibitors and hormone antagonists (anti-hormones);
(b) the expression "used primarily as hormones" applies not only to hormone
derivatives and structural analogues used primarily for their hormonal effect, but also to
those derivatives and structural analogues used primarily as intermediates in the synthesis
of products of this heading";
Subheading Note
1.

t also to
those derivatives and structural analogues used primarily as intermediates in the synthesis
of products of this heading";
Subheading Note
1.

Within any one heading of this Chapter, derivatives of a chemical compound (or group of chemical compounds) are to be classified
in the same subheading as that compound (or group of compounds) provided that they are not more specifically covered by any other
subheading and that there is no residual subheading named "other" in the series of subheadings concerned. (As amended by Act No. 1 of 2002)
Heading
H S Code Description of Goods
Statistical
Unit of
Quantity
Duty
Rate Remarks
I.-HYDROCARBONS AND
THEIR HALOGENATED,
SULPHONATED, NITRATED OR
NITROSATED DERIVATIVES
29.01 Acyclic hydrocarbons. - Saturated
2901.10.10 - - - In bulk kg free

ARBONS AND
THEIR HALOGENATED,
SULPHONATED, NITRATED OR
NITROSATED DERIVATIVES
29.01 Acyclic hydrocarbons. - Saturated
2901.10.10 - - - In bulk kg free

2901.10.20 - - - Not in bulk kg 15%
- Unsaturated
- - Ethylene
2901.21.10 - - - In bulk kg free
2901.21.20 - - - Not in bulk kg 15%
- - Propene (propylene)
2901.22.10 - - - In bulk kg free
2901.22.20 - - - Not in bulk kg 15%
- - Butane (butylene) and isomers
thereof
2901.23.10 - - - In bulk kg free
2901.23.20 - - - Not in bulk kg 15%
- - Buta-1,3-diene and isoprene
2901.24.10 - - - In bulk kg free
2901.24.20 - - - Not in bulk kg 15%
- - Other
2901.29.10 - - - In bulk kg free
Heading
H S Code Description of Goods
Statistical
Unit of
Quantity
Duty
Rate
Remarks
2901.29.20 - - - Not in bulk kg 15%
29.02 Cyclic hydrocarbons.

ee
Heading
H S Code Description of Goods
Statistical
Unit of
Quantity
Duty
Rate
Remarks
2901.29.20 - - - Not in bulk kg 15%
29.02 Cyclic hydrocarbons.

- Cyclanes, cyclenes and
cycloterpenes
- - Cyclohexane
2902.11.10 - - - In bulk kg free
2902.11.20 - - - Not in bulk kg 15%
- - Other
2902.19.10 - - - In bulk kg free
2902.19.20 - - - Not in bulk kg 15%
- Benzene
2902.20.10 - - - In bulk kg free
2902.20.20 - - - Not in bulk kg 15%
- Toluene
2902.30.10 - - - In bulk kg free
2902.30.20 - - - Not in bulk kg 15%
- Xylenes
- - o-Xylene
2902.41.10 - - - In bulk kg free
2902.41.20 - - - Not in bulk kg 15%
- - m-Xylene
2902.42.10 - - - In bulk kg free
2902.42.20 - - - Not in bulk kg 15%
- - p-Xylene
2902.43.10 - - - In bulk kg free

- - Not in bulk kg 15%
- - m-Xylene
2902.42.10 - - - In bulk kg free
2902.42.20 - - - Not in bulk kg 15%
- - p-Xylene
2902.43.10 - - - In bulk kg free

2902.43.20 - - - Not in bulk kg 15%
- - Mixed xylene isomers
2902.44.10 - - - In bulk kg free
2902.44.20 - - - Not in bulk kg 15%
- Styrene
2902.50.10 - - - In bulk kg free
2902.50.20 - - - Not in bulk kg 15%
- Ethylbenzene
2902.60.10 - - - In bulk kg free
2902.60.20 - - - Not in bulk kg 15%
- Cumene
2902.70.10 - - - In bulk kg free
2902.70.10 - - - Not in bulk kg 15%
- - Other
2902.90.10 - - - In bulk kg free
2902.90.20 - - - Not in bulk kg 15%
29.03 Halogenated derivatives of
hydrocarbons.

- - - Not in bulk kg 15%
- - Other
2902.90.10 - - - In bulk kg free
2902.90.20 - - - Not in bulk kg 15%
29.03 Halogenated derivatives of
hydrocarbons.

- Saturated chlorinated
derivatives of acyclic
hydrocarbons
2903.11.00 - - Chloromethane (methyl
chloride) and
kg free
2903.12.00 chloroethane (ethyl chloride) kg free
2903.13.00 - - Dichloromethane (methylene kg free
chloride)
- - Chloroform
(trichloromethane)
2903.14.00 - - Carbon tetrachloride kg free
Heading
H S Code Description of Goods
Statistical
Unit of
Quantity
Duty
Rate Remarks
2903.15.00 - - 1,2-Dichloroethane (ethylene
dichloride)
kg free
2903.19.00 - - Other kg free
- Unsaturated chlorinated
derivatives of acyclic hydrocarbons
2903.21.00 - - Vinyl chloride (chloroethylene) kg free
2903.22.00 - - Trichloroethylene kg free
2903.23.00 - - Tetrachloroethylene
(perchloroethylene)
kg free
2903.29.00 - - Other kg free
2903.30.00 - Fluorinated, brominated or
iodinated derivatives of acyclic
hydrocarbons
kg free

(perchloroethylene)
kg free
2903.29.00 - - Other kg free
2903.30.00 - Fluorinated, brominated or
iodinated derivatives of acyclic
hydrocarbons
kg free

- Halogenated derivatives of acyclic
hydrocarbons containing two or
more different halogens
2903.41.00 - - Trichlorofluoromethane kg free
2903.42.00 - - Dichlorodifluoromethane kg free
2903.43.00 - - Trichlorotrifluoroethanes kg free
2903.44.00 - - Dichlorotetrafluoroethanes and
chloropentafluoroethane
kg free
2903.45.00 - - Other derivatives perhalogenated
only with fluorine and chlorine
kg free
2903.46.00 - - Bromochlorodifluoromethane,
bromotrifluoromethane and
dibromotetrafluorothanes
kg free
2903.47.00 - - Other perhalogenated derivatives kg free
2903.49.00 - - Other kg free
- Halogenated derivatives of
cyclanic, cyclenic or cycloterpenic
hydrocarbons
2903.51.00 - -
1,2,3,4,5,6-Hexachlorocyclohexane
kg free
2903.59.00 - - Other kg free
- Halogenated derivatives of
aromatic hydrocarbons
2903.61.00 - - Chlorobenzene,
o-dichlorobenzene and
p-dichlorobenzene
kg free
2903.62.00 - - Hexachlorobenzene and DDT
(1,1,1-trichloro-2,2-bis
(p-chlorophenyl) ethane)
kg free
2903.69.00 - - Other kg free
29.04 Sulphonated, nitrated or nitrosated
derivatives of hydrocarbons,
whether or not halogenated.

henyl) ethane)
kg free
2903.69.00 - - Other kg free
29.04 Sulphonated, nitrated or nitrosated
derivatives of hydrocarbons,
whether or not halogenated.

- Derivatives containing only sulpho
groups, their salts and ethyl esters
2904.10.10 - - - In bulk kg free
2904.10.20 - - - Not in bulk kg 15%
- Derivatives containing only nitroi
or only nitroso groups
2904.20.10 - - - In bulk kg free
2904.20.20 - - - Not in bulk kg 15%
- Other
2904.90.10 - - - In bulk kg free
2904.90.20 - - - Not in bulk kg 15%
Statistical

.10 - - - In bulk kg free
2904.20.20 - - - Not in bulk kg 15%
- Other
2904.90.10 - - - In bulk kg free
2904.90.20 - - - Not in bulk kg 15%
Statistical

Heading
H S Code Description of Goods
Unit of
Quantity
Duty
Rate Remarks
II.-ALCOHOLS AND THEIR
HALOGENATED,
SULPHONATED, NITRATED OR
NITROSATED DERIVATIVES
29.05 Acyclic alcohols and their
halogenated, sulphonated, nitrated
or nitrosated derivatives.

ENATED,
SULPHONATED, NITRATED OR
NITROSATED DERIVATIVES
29.05 Acyclic alcohols and their
halogenated, sulphonated, nitrated
or nitrosated derivatives.

- Saturated monohydric alcohols
2905.11.00 - - Methanol (methyl alcohol) kg free
2905.12.00 - - Propan-1-ol (propyl alcohol) and
propan-2-ol (isopropyl alcohol)
kg free
2905.13.00 - - Butan-1-ol (n-butyl alcohol) kg free
2905.14.00 - - Other butanols kg free
2905.15.00 - - Pentanol (amyl alcohol) and
isomers thereof
kg free
2905.16.00 - - Octanol (octyl alcohol) and
isomers thereof
kg free
2905.17.00 - - Dodecan-1 ol (lauryl alcohol),
hexadecan-1-ol (cetyl alcohol) and
octadecan-1-ol (stearyl alcohol)
kg free
2905.19.00 - - Other kg free
- Unsaturated monohydric alcohols
2905.22.00 - - Acyclic terpene alcohols kg free
2905.29.00 - - Other kg free
- Diols
2905.31.00 - - Ethylene glycol (ethanediol) kg free
2905.32.00 - - Propylene glycol
(propane-1,2-diol)
kg free
2905.39.00 - - Other kg free
- Other polyhydric alcohols
2905.41.00 - - 2-Ethyl-2-(hydroxymethyl)
propane- 1,3-doil
(trimethylolpropane)
kg free
2905.42.00 - - Pentaerythritol kg free
2905.43.00 - - Mannitol kg free
2905.44.00 - - D-glucitol (sorbitol) kg free
2905.45.00 - - Glycerol kg free
2905.49.00 - - Other kg free
2905.50.00
2905.51.00
2905.59.00
- Halogenated, sulphonated,
nitrated or nitrosated derivatives of
acyclic alcohols
-- Ethchlorvynol (INN)
-- Other
kg
kg
kg
free
free
free
29.06 Cyclic alcohols and their

onated,
nitrated or nitrosated derivatives of
acyclic alcohols
-- Ethchlorvynol (INN)
-- Other
kg
kg
kg
free
free
free
29.06 Cyclic alcohols and their

halogenated, sulphonated, nitrated
or nitrosated derivatives. - Cyclanic, cyclenic or
cycloterpenic
2906.11.00 - - Menthol kg free
2906.12.00 - - Cyclohexanol,
methylcyclohexanols and
dimethylcylohexanols
kg free
2906.13.00 - - Sterols and inositols kg free
2906.14.00 - - Terpineols kg free
2906.19.00 - - Other kg free
- Aromatic
2906.21.00 - - Benzyl alcohol kg free
2906.29.00 - - Other kg free
Heading
H S Code Description of Goods
Statistical
Unit of
Quantity
Duty
Rate Remarks
III.-PHENOLS, PHENOL
ALCOHOLS AND THEIR
HALOGENATED,
SULPHONATED, NITRATED
OR NITROSATED
DERIVATIVES
29.07 Phenols; phenol-alcohols.

Duty
Rate Remarks
III.-PHENOLS, PHENOL
ALCOHOLS AND THEIR
HALOGENATED,
SULPHONATED, NITRATED
OR NITROSATED
DERIVATIVES
29.07 Phenols; phenol-alcohols.

- Monophenols
2907.11.00 - - Phenols (hydroxybenzene) and
its salts
kg free
2907.12.00 - - Cresols and their salts kg free
2907.13.00 - - Octylphenol, non ylphenol and
their isomers; salts thereof
kg free
2907.14.00 - - Xylenols and their salts kg free
2907.19.00 - - Other kg 15%
- Polyphenols kg free
2907.21.00 - - Resorcinol and its salts kg free
2907.22.00 - - Hydroquinone (quinol) and its
salts
2907.23.00 - - 4,4'-Isopropylidenediphenol
(bisphenol A, diphenylolpropane)
and its salts
kg free
2907.29.00 - - Other kg free
29.08 Halogenated, sulphonated, nitrated
or nitrosated derivatives of phenols
or phenol-alcohols. - Derivatives containing only
halogen substituents and their salts

ted, sulphonated, nitrated
or nitrosated derivatives of phenols
or phenol-alcohols. - Derivatives containing only
halogen substituents and their salts

2908.10.10 - - - In bulk kg free
2908.10.20 - - - Not in bulk kg 15%
- Derivatives containing only
sulpho groups,their salts and
esters;
2908.20.10 - - - In bulk kg free
2908.20.20 - - - Not in bulk kg 15%
- Other
2908.90.10. - - - In bulk kg free
2908.90.20 - - - Not in bulk kg 15%
IV.-ETHERS, ALCOHOL
PEROXIDES, ETHER
PEROXIDES, KETONE
PEROXIDES, EPOXIDES WITH
A THREE-MEMBERED RING,
ACETALS AND
HEMIACETALS, AND THEIR
HALOGENATED,
SULPHONATED, NITRATED
OR NITROSATED
DERIVATIVES
29.09 Ethers, ether-alcohols,
ether-phenols,
ether-alcohol-phenols, alcohol
peroxides, etherperoxides, ketone
peroxides (whether or not
chemically defined), and their
halogenated, sulphonated, nitrated
or nitrosated derivatives.
- Acyclic ethers and their
halogenated, sulphonated, nitrated
or nitrosated derivatives
- - Diethyl ether
Heading
H S Code Description of Goods
Statistical
Unit of
Quantity
Duty
Rate Remarks
2909.11.10 - - - In bulk kg free
2909.11.20 - - - Not in bulk kg 15%
- - Other
2909.19.10 - - - In bulk kg free
2909.19.20 - - - Not in bulk kg 15%
- Cyclanic, cyclenic or
cycloterpenic ethers and their
halogenated, sulphonated, nitrated
or nitrosated, derivatives

09.19.20 - - - Not in bulk kg 15%
- Cyclanic, cyclenic or
cycloterpenic ethers and their
halogenated, sulphonated, nitrated
or nitrosated, derivatives

2909.20.10 - - - In bulk kg free
2909.20.20 - - - Not in bulk kg 15%
- Aromatic ethers and their
halogenated, sulphonated, nitrated
or nitrosated derivatives;
2909.30.10 - - - In bulk kg free
2909.30.20 - - - Not in bulk kg 15%
- Ether-alcohols and their
halogenated, sulphonated, nitrated
or nitrosated derivatives
- - 2,2'-Oxydiethanol (diethylene
glyco, digol)
2909.41.10 - - - In bulk kg free
2909.41.20 - - - Not in bulk kg 15%
- - Monomethyl ethers of ethylene
glycol or of diethylene glycol
2909.42.10 - - - In bulk kg free
2909.42.20 - - - Not in bulk kg 15%
- - Monobutyl ethers of ethylene
glycol or of diethylene glycol
2909.43.10 - - - In bulk kg free
2909.43.20 - - - Not in bulk kg 15%
- - Other monoalkylethers of
ethylene glycol or of diethylene
glycol
2909.44.10 - - - In bulk kg free
2909.44.20 - - - Not in bulk kg 15%
- - Other
2909.49.10 - - - In bulk kg free
2909.49.20 - - - Not in bulk kg 15%
- Ether-phenols,
ether-alcohol-phenols and their
halogenated, sulphonated, nitrated
or nitrosated derivatives
2909.50.10 - - - In bulk kg free
2909.50.20 - - - Not in bulk kg 15%
2909.60.00 - Alcohol peroxides, ether
peroxides, ketone peroxides and
their halogenated sulphonated,
nitrated or nitrosated derivatives
kg free
29.10 Epoxides, epoxyalcohols,
epoxyphenols, and epoxyethers,
with a three- membered ring, and
their halogenated, sulphonated,
nitrated or nitrosated derivatives.

es, epoxyalcohols,
epoxyphenols, and epoxyethers,
with a three- membered ring, and
their halogenated, sulphonated,
nitrated or nitrosated derivatives.

- Oxirane (ethylene oxide)

- Oxirane (ethylene oxide)

2910.10.10 - - - In bulk kg free
2910.10.20 - - - Not in bulk kg 15%
- Methyloxirane (propylene oxide)
Heading
. H S Code Description of Goods
Statistical
Unit of
Quantity
Duty
Rate Remarks
2910.20.10 - - - In bulk kg free
2910.20.20 - - - Not in bulk kg 15%
- 1-Chloro-2,3-epoxypropane
(epichlorohydrin)
2910.30.10 - - - In bulk kg free
2910.30.20 - - - Not in bulk kg 15%
- Other
2910.90.10 - - - In bulk kg free
2910.90.20 - - - Not in bulk kg 15%
29.11 Acetals and hemiacetals, whether or
not with other oxygen function, and
their halogenated, sulphonated,
nitrated or nitrosated derivatives. 2911.00.10 - - - In bulk kg free
2911.00.90 - - - Not in bulk kg 15%
V.-ALDEHYDE-FUNCTION
COMPOUNDS
29.12 Aldehydes, whether or not with
other oxygen function; cyclic
polymers of aldehydes;
paraformaldehyde.

bulk kg 15%
V.-ALDEHYDE-FUNCTION
COMPOUNDS
29.12 Aldehydes, whether or not with
other oxygen function; cyclic
polymers of aldehydes;
paraformaldehyde.

- Acyclic aldehydes without other
oxygen function
2912.11.00 - - Methanal (formaldehyde) kg free
2912.12.00 - - Ethanal (acetaldehyde) kg free
2912.13.00 - - Butanal (butyraldehyde, normal
isomer)
kg free
2912.19.00 - - Other kg free
- Cyclic aldehydes without other
oxygen function
2912.21.00 - - Benzaldehyde kg free
2912.29.00 - - Other kg free
2912.30.00 - Aldehyde-alcohols kg free
- Aldehydes-esthers,
aldehyde-phenols and aldehydes
with other oxygen function
2912.41.00 - - Vanillin (4-hydroxy-3-
methoxybenzaldehyde)
kg free
2912.42.00 - - Ethylvanillin (3-ethoxy-4- kg free

ehydes
with other oxygen function
2912.41.00 - - Vanillin (4-hydroxy-3-
methoxybenzaldehyde)
kg free
2912.42.00 - - Ethylvanillin (3-ethoxy-4- kg free

hydroxybenzaldehyde
2912.49.00 - - Other kg free
2912.50.00 - Cyclic polymers of aldehydes kg free
2912.60.00 - Paraformaldehyde kg free
29.13 Halogenated, sulphonated, nitrated
or nitrosated derivatives of products
of heading No. 29.12
2913.00.10 - - - In bulk kg free
2913.00.20 - - - Not in bulk kg 15%
VI.-KETONE-FUNCTION
COMPOUNDS AND
QUINONE-FUNCTION
COMPOUNDS
29.14 Ketones and quinones, whether or
not with other oxygen function, and
their halogenated, sulphonated,
nitrated or nitrosated derivatives. Heading
.

.14 Ketones and quinones, whether or
not with other oxygen function, and
their halogenated, sulphonated,
nitrated or nitrosated derivatives. Heading
.

H S Code Description of Goods
Statistical
Unit of
Quantity
Duty
Rate Remarks
- Acyclic ketones without other
oxygen function
2914.11.00 - - Acetone kg free
2914.12.00 Butanone (methyl ethyl ketone kg free
2914.13.00 - - 4-Methylpentan-2-one (methyl
isobutyl ketone
kg free
2914.19.00 - - Other kg free
- Cyclanic, cyclenic or
cycloterpenic ketones without other
oxygen function
2914.21.00 - - Camphor kg free
2914.22.00 - - Cyclohexanone and
methylcyclohexanones
kg free
2914.23.00 - - Ionones and methyliones kg free
2914.29.00 - - Other kg free
- Aromatic ketones without other
oxygen function
2914.31.00 - - Phenylacetone
(phenylpropan-2-one)
kg free
2914.39.00 - - Other kg free
2914.40.00 - - Ketone-alcohols and
ketone-aldehydes
kg free
2914.50.00 - - Ketone-phenols and ketones with
other oxygen function
kg free
- Quinones

ee
2914.40.00 - - Ketone-alcohols and
ketone-aldehydes
kg free
2914.50.00 - - Ketone-phenols and ketones with
other oxygen function
kg free
- Quinones

2914.61.00 - - Anthraquinone kg free
2914.69.00 - - Other kg free
2914.70.00 - Halogenated, sulphonated,
nitrated or nitrosated derivatives
kg free
VII.-CARBOXYLIC ACIDS AND
THEIR ANHYDRIDES,
HALIDES, PEROXIDES AND
PEROXYACIDS AND THEIR
HALOGENATED,
SULPHONATED, NITRATED OR
NITROSATED DERIVATIVES. 29.15 Saturated acyclic monocarboxylic
acids and their anhydrides, halides,
peroxides and peroxyacids; their
halogenated, sulphonated, nitrated
or nitrosated derivatives.

lic monocarboxylic
acids and their anhydrides, halides,
peroxides and peroxyacids; their
halogenated, sulphonated, nitrated
or nitrosated derivatives.

- Formic acid, its salts and esters
2915.11.00 - - Formic acid kg free
2915.12.00 - - Salts of formic acid kg free
2915.13.00 - - Esters of formic acid kg free
- Acetic acid and its salts; acetic
anhydride
2915.21.00 - - Acetic acid kg free
2915.22.00 - - Sodium acetate kg free
2915.23.00 - - Cobalt acetates kg free
2915.24.00 - - Acetic anhydride kg free
2915.29.00 - - Other kg free
- Esters of acetic acid
2915.31.00 - - Ethyl acetate kg free
2915.32.00 - - Vinyl acetate kg free
2915.33.00 - - n-Butyl acetate kg free
2915.34.00 - - Isobutyl acetate kg free
2915.35.00 - - 2-Ethoxyethyl acetate kg free
Heading
H S Code Description of Goods
Statistical
Unit of
Quantity
Duty
Rate Remarks
2915.39.00 - - Other kg free
2915.40.00 - Mono-, di- or trichloroacetic
acids, their salts and esters
kg free
2915.50.00 - Propionic acid, its salts and esters kg free
2915.60.00 - Butyric acids, valeric acid, their
salts and esters
kg free
2915.70.00 - Palmitic acids, stearic acids, their
salts and esters
kg free
2915.90.00 - Other kg free

ds, valeric acid, their
salts and esters
kg free
2915.70.00 - Palmitic acids, stearic acids, their
salts and esters
kg free
2915.90.00 - Other kg free

29.16 Unsaturated acyclic
monocarboxylic acids, cyclic
monocarboxylic acids, their
anhydrides, halides, peroxides and
peroxyacids; their halogenated,
sulphonated, nitrated or nitrosated
derivatives.

cyclic
monocarboxylic acids, their
anhydrides, halides, peroxides and
peroxyacids; their halogenated,
sulphonated, nitrated or nitrosated
derivatives.

- Unsaturated acyclic
monocarboxylic acids, their
anhydrides, halides, peroxides,
peroxyacids and their derivatives
2916.11.00 - - Acrylic acid and its salts kg free
2916.12.00 - - Esters of acrylic acid kg free
2916.13.00 - - Methacrylic acid and its salts kg free
2916.14.00 - - Esters of methacrylic acid kg free
2916.15.00 - - Oleic, linoleic or linolenic acids,
their salts and esters
kg free
2916.19.00 - - Other kg free
2916.20.00 - Cyclanic, cyclenic or
cycloterpenic monocarboxylic
acids, their anhydrides, halides,
peroxides, peroxyacids and their
derivatives
kg free
- Aromatic monocarboxylic acids,
their anhydrides, halides, peroxides,
peroxyacids and their derivatives
2916.31.00 - - Benzoic acid, its salts and esters kg free
2916.32.00 - - Benzoyl peroxide and benzoyl
chloride
kg free
2916.34.00 - - Phenylacetic acid and its salts kg free
2916.35.00 - - Esters of phenylacetic acid kg free
2916.39.00 - - Other kg free
29.17 Polycarboxylic acids, their
anhydrides, halides, peroxides and
peroxyacids; their halogenated,
sulphonated, nitrated or nitrosated
derivatives.

29.17 Polycarboxylic acids, their
anhydrides, halides, peroxides and
peroxyacids; their halogenated,
sulphonated, nitrated or nitrosated
derivatives.

- Acyclic polycarboxylic acids,
their anhydrides, halides, peroxides,
peroxyacids and their derivatives
2917.11.00 - - Oxalic acid, its salts and esters kg free
2917.12.00 - - Adipic acid, its salts and esters kg free
2917.13.00 - - Azelaic acid, sebacic acid, their
salts and esters
kg free
2917.14.00 - - Maleic anhydride kg free
2917.19.00 - - Other kg free

kg free
2917.13.00 - - Azelaic acid, sebacic acid, their
salts and esters
kg free
2917.14.00 - - Maleic anhydride kg free
2917.19.00 - - Other kg free

2917.20.00 - Cyclanic, cyclenic or
cycloterpenic polycarboxylic acids,
their anhydrides, halides, peroxides,
peroxyacids and their derivatives
kg free
Heading
H S Code Description of Goods
Statistical
Unit of
Quantity
Duty
Rate Remarks
- Aromatic polycarboxylic acids,
their anhydrides, halides, peroxides,
peroxyacids and their derivatives
2917.31.00 - - Dibutyl orthophthalates kg free
2917.32.00 - - Dioctyl orthophthalates kg free
2917.33.00 - - Dinonyl or didecyl
orthophthalates
kg free
2917.34.00 - - Other esters of orthophthalic acid kg free
2917.35.00 - - Phthalic anhydride kg free
2917.36.00 - - Terephthalic acid and its salts kg free
2917.37.00 - - Dimethyl terephthalate kg free
2917.39.00 - - Other kg free
29.18 Carboxylic acids with additional
oxygen function and their
anhydrides, halides, peroxides and
peroxyacids their halogenated,
sulphonated, nitrated or nitrosated
derivatives.

dditional
oxygen function and their
anhydrides, halides, peroxides and
peroxyacids their halogenated,
sulphonated, nitrated or nitrosated
derivatives.

- Carboxylic acids with alcohol
function but without other oxygen
function, their anhydrides, halides,
peroxides, peroxyacids and their
derivatives
2918.11.00 - - Lactic acid, its salts and esters kg free
2918.12.00 - - Tartaric acid kg free
2918.13.00 - - Salts and esters of tartaric acid kg free
2918.14.00 - - Citric acid kg free
2918.15.00 - - Salts and esters of citric acid kg free
2918.16.00 - - Gluconic acid, its salts and esters kg free
2918.19.00 - - Other kg free
- Carboxylic acids with phenol
function but without other oxygen
function, their anhydrides, halides,
peroxides, peroxyacids and their
derivatives
2918.21.00 - - Salicyclic acid and its salts kg free
2918.22.00 - - O-Acetylsalicyclic acid, its salts
and esters
kg free

yacids and their
derivatives
2918.21.00 - - Salicyclic acid and its salts kg free
2918.22.00 - - O-Acetylsalicyclic acid, its salts
and esters
kg free

2918.23.00 - - Other esters of salicyclic acid
and their salts
kg free
2918.29.00 - - Other kg free
2918.30.00 - Carboxylic acids with aldehyde or
ketone function but without other
oxygen function, their anhydrides,
halides, peroxides, peroxyacides
and their derivatives
kg free
2918.90.00 - Other kg free
VIII.-ESTERS OF INORGANIC
ACIDS AND THEIR SALTS,
AND THEIR HALOGENATED,
SULPHONATED, NITRATED OR
NITROSATED DERIVATIVES
29.19 Phosphoric esters and their salts,
including lactophosphates; their
halogenated, sulphonated, nitrated
or nitrosated derivatives. 2919.00.10 - - - In bulk kg free
2919.00.20 - - - Not in bulk kg 15%
Heading
H S Code Description of Goods
Statistical
Unit of
Quantity
Duty
Rate Remarks
29.20 Esters of other inorganic acids, of
non-metals (excluding esters of
hydrogen halides) and their salts;
their halogenated sulphonated,
nitrated or nitrosated derivatives.

rganic acids, of
non-metals (excluding esters of
hydrogen halides) and their salts;
their halogenated sulphonated,
nitrated or nitrosated derivatives.

- Thiophosphoric esters
(phosphorothiates) and their salts;
their halogenated, sulphonated,
nitrated or nitrosated derivates
2920.10.10 - - - In bulk kg free
2920.10.20 - - - Not in bulk kg 15%
- Other
2920.90.10 - - - In bulk kg free
2920.90.20 - - - Not in bulk kg 15%
IX.-NITROGEN-FUNCTION
COMPOUNDS
29.21 Amine-function compounds. - Acyclic monoamines and their
derivatives; salts thereof
- - Methylamine, di- or
trimethylamine and their salts
2921.11.10 - - - In bulk kg free

nds. - Acyclic monoamines and their
derivatives; salts thereof
- - Methylamine, di- or
trimethylamine and their salts
2921.11.10 - - - In bulk kg free

2921.11.20 - - - Not in bulk kg 15%
- - Diethylamine and its salts
2921.12.10 - - - In bulk kg free
2921.12.20 - - - Not in bulk kg 15%
- Other
2921.19.10 - - - In bulk kg free
2921.19.20 - - - Not in bulk kg 15%
- Acyclic polyamines and their
derivatives; salts thereof
- - Ethylenediamine and its salts
2921.21.10 - - - In bulk kg free
2921.21.20 - - - Not in bulk kg 15%
- - Hexamethylenediamine and its
salts
2921.22.10 - - - In bulk kg free
2921.22.20 - - - Not in bulk kg 15%
- - Other
2921.29.10 - - - In bulk kg free
2921.29.20 - - - Not in bulk kg 15%
2921.30.00 - Cyclanic, cyclenic or
cycloterpenic mono- or
polyamines, and their derivatives;
salts thereof
kg free
- Aromatic monoamines and their
derivatives; salts thereof
- - Aniline and its salts
2921.41.10 - - - In bulk kg free
2921.41.20 - - - Not in bulk kg 15%
- - Aniline derivatives and their salts
2921.42.10 - - - In bulk kg free
2921.42.20 - - - Not in bulk kg 15%
- - Toluidines and their derivatives;
salts thereof
2921.43.10 - - - In bulk kg free
Heading
H S Code Description of Goods
Statistical
Unit of
Quantity
Duty
Rate Remarks
2921.43.20 - - - Not in bulk kg 15%
- - Diphenylamine and its
derivatives; salts thereof
2921.44.10 - - - In bulk kg free
2921.44.20 - - - Not in bulk kg 15%
- - 1-Naphthylamine
(alpha-naphtylamine),
2-naphthylamine

ivatives; salts thereof
2921.44.10 - - - In bulk kg free
2921.44.20 - - - Not in bulk kg 15%
- - 1-Naphthylamine
(alpha-naphtylamine),
2-naphthylamine

(beta-naphthylamine) and their
derivatives; salts thereof
2921.45.10 - - - In bulk kg free
2921.45.20 - - - Not in bulk kg 15%
2921.46.10
2921.46.20
- - Other
-- Amfetamine (INN),benzfetamine
(INN),dexamfetamine
(INN),etilamfetamine
(INN),fencamfamin (INN),
lefetamine(INN), levanfetamine
(INN),mefenorex (INN) and
phentermine (INN); salts thereof:
--- In bulk
--- Not in bulk
kg
kg
free
15%
2921.49.10 - - - In bulk kg free
2921.49.20 - - - Not in bulk kg 15%
- Aromatic polyamines and their
derivatives; salts thereof
- - o-, m-, p-Phenylenediamine,
diaminotoluenes, and their
derivatives, salts thereof
2921.51.10 - - - In bulk kg free
2921.51.20 - - - Not in bulk kg 15%
- Other
2921.59.10 - - - In bulk kg free
2921.59.20 - - - Not in bulk kg 15%
29.22 Oxygen-function amino-compounds.

921.51.20 - - - Not in bulk kg 15%
- Other
2921.59.10 - - - In bulk kg free
2921.59.20 - - - Not in bulk kg 15%
29.22 Oxygen-function amino-compounds.

- Amino-alcohols, other than those
containing more than one kind of
oxygen function, their ethers and
esters; salts thereof
- - Monoethanolamine and its salts
2922.11.10 - - - In bulk kg free
2922.11.20 - - - Not in bulk kg 15%
- - Diethanolamine and its salts
2922.12.10 - - - In bulk kg free
2922.12.20 - - - Not in bulk kg 15%
- - Triethanolamine and its salts
2922.13.10 - - - In bulk kg free
2922.13.20
2922.14.10
- - - Not in bulk
-- Destrpropoxyphene (INN) and its
salts:
- - In bulk
- - Not in bulk
kg
kg
kg
15%
free
15%
- - Other
2922.19.10 - - - In bulk kg free

- - Not in bulk
-- Destrpropoxyphene (INN) and its
salts:
- - In bulk
- - Not in bulk
kg
kg
kg
15%
free
15%
- - Other
2922.19.10 - - - In bulk kg free

2922.19.20 - - - Not in bulk kg 15%
- Amino-naphthols and other amino-
phenols, other than those containing
more than one kind of oxygen
function, their ethers and esters; salts
thereof
- -
Aminohydroxynaphthalenesulphonic
acids and their salts
2922.21.10 - - In bulk kg free
2922.21.20 - - - Not in bulk kg 15%
- - Anisidines, dianisidines,
phenetidines, and their salts
2922.22.10 - - - In bulk kg free
2922.22.20 - - - Not in bulk kg 15%
- - Other
2922.29.10 - - - In bulk kg free
Heading
H S Code Description of Goods
Statistical
Unit of
Quantity
Duty
Rate Remarks
2922.29.20 - - - Not in bulk kg 15%
2922.30.00 - Amino-aldehydes, amino-ketones
and amino-quinones, other than
those containing more than one kind
of oxygen function; salts thereof
kg free
2922.31.10
2922.31.20
2922.39.10
2922.39.20
-- Amfempramone(INN)
methadone (INN), and
normethadone (INN);
- - In bulk
- - Not in bulk
- - Other:
- - In bulk
- - Not in bulk
kg
kg
kg
kg
free
15%
free
15%
- - Lysine and its esters; salts thereof
- Amino-acids and their esters,
other than those containing more
than one kind of oxygen function;
salts thereof
2922.41.10 - - - In bulk kg free
2922.41.20 - - - Not in bulk kg 15%
- - Glutamic acid and its salts
2922.42.10 - - - In bulk kg free
2922.42.20 - - - Not in bulk kg 15%

bulk kg free
2922.41.20 - - - Not in bulk kg 15%
- - Glutamic acid and its salts
2922.42.10 - - - In bulk kg free
2922.42.20 - - - Not in bulk kg 15%

2922.43.00
2922.44.00
- - Anthranilic acid and its salts
- - Tilidine (INN) and its salts
kg
kg
free
free
- - Other
2922.49.10 - - - In bulk kg free
2922.49.20 - - - Not in bulk kg 15%
- Amino-alcohol-phenols,
amino-acid- phenols and other
amino- compounds with oxygen
function
2922.50.10 - - - In bulk kg free
2922.50.20 - - - Not in bulk kg 15%
29.23 Quaternary ammonium salts and
hydroxides; lecithins and other
phosphoaminolipids whether or not
chemically defined. - Choline and its salts
2923.10.10 - - - In bulk kg free
2923.10.20 - - - Not in bulk kg 15%
- Lecithins and the
phosphoaminolipids
2923.20.10 - - - In bulk kg free
2923.20.20 - - - Not in bulk kg 15%
- Other
2923.90.10 - - - In bulk kg free
2923.90.20 - - - Not in bulk kg 15%
29.24 Carboxyamide-function
compounds; amide-function
compounds of carbonic acid.

2923.90.10 - - - In bulk kg free
2923.90.20 - - - Not in bulk kg 15%
29.24 Carboxyamide-function
compounds; amide-function
compounds of carbonic acid.

- Acyclic amides (including acyclic
carbamates) and their derivatives;
salts thereof
- - Meprobamate (INN):
2924.11.10 - - - In bulk kg free
2924.11.20 - - - Not in bulk kg 15%
- - Other:
2924.19.10 - - In bulk
- - Not in bulk
- - Ureines and their derivatives;
salts thereof
kg
kg
free
15%
2924.21.10 - - - In bulk kg free
2924.21.20 - - - Not in bulk kg 15%
2924.23.00 - - 2-Acetamidobenzoic acid (N -
Acetylanthranillic acid) and its salts
- - Ethinamate (INN):
kg
kg
free
free
2924.24.10 - - - In bulk kg free
2924.24.20 - - - Not in bulk kg 15%

(N -
Acetylanthranillic acid) and its salts
- - Ethinamate (INN):
kg
kg
free
free
2924.24.10 - - - In bulk kg free
2924.24.20 - - - Not in bulk kg 15%

2924.29.10
2924.29.20
- - Other
- - In bulk
- - Not in bulk
kg
kg
free
15%
Heading
H S Code Description of Goods
Statistical
Unit of
Quantity
Duty
Rate Remarks
29.25 Carboxyimide-function compounds
(including saccharin and its salts)
and imine-function compounds. - Imides and their derivatives; salts
thereof
2925.11.00
2925.12.00
- - Saccharin and its salts
- - Glutethimide (INN)
kg
kg
free
free
2925.19.00 - - Other kg free
- Imines and their derivatives; salts
thereof
2925.20.10 - - - In bulk kg free
2925.20.20 - - - Not in bulk kg 15%
29.26 Nitrile-function compounds. - Acrylonitrile
2926.10.10 - - - In bulk kg free
2926.10.20 - - - Not in bulk kg 15%
- 1-Cyanoguanidine
(dicyandiamide)
2926.20.10 - - - In bulk kg free
2926.20.20
2926.30.00
- - - Not in bulk
- - - Fenproporex (INN), and its
salts; methadone (INN)
intermediate
(4-cyano-2-dimethylamino-4,
4-diphyneylbutane)
kg
kg
15%
free
- Other
2926.90.10 - - - In bulk kg free
2926.90.20 - - - Not in bulk kg 15%
29.27 Diazo-, azo- or azoxy-compounds. 2927.00.10 - - - In bulk kg free
2927.00.20 - - - Not in bulk kg 15%
29.28 Organic derivatives of hydrazine or
of hydroxylamine.

- or azoxy-compounds. 2927.00.10 - - - In bulk kg free
2927.00.20 - - - Not in bulk kg 15%
29.28 Organic derivatives of hydrazine or
of hydroxylamine.

2928.00.10 - - - In bulk kg free
2928.00.20 - - - Not in bulk kg 15%
29.29 Compounds with other nitrogen-
functions. - Isocyanates
2929.10.10 - - - In bulk kg free

- - In bulk kg free
2928.00.20 - - - Not in bulk kg 15%
29.29 Compounds with other nitrogen-
functions. - Isocyanates
2929.10.10 - - - In bulk kg free

2929.10.20 - - - - Not in bulk kg 15%
Other
2929.90.10 - - - In bulk kg free
2929.90.20 - - - Not in bulk kg 15%
X.-ORGANO-INORGANIC
COMPOUNDS, HETEROCYCLIC
COMPOUNDS, NUCLEIC ACIDS
AND THEIR SALTS, AND
SULPHONAMIDES
29.30 Organo-sulphur compounds. - Dithiocarbonates (xanthates)
2930.10.10 - - - In bulk kg free
2930.10.20 - - - Not in bulk kg 15%
- Thiocarbamates and
dithiocarbamates
2930.20.10 - - - In bulk kg free
2930.20.20 - - - Not in bulk kg 15%
- Thiuram mono-, di-, or
tetrasulphides
2930.30.10 - - - In bulk kg free
2930.30.20 - - - Not in bulk kg 15%
- Methionine
Heading
H S Code Description of Goods
Statistical
Unit of
Quantity
Duty
Rate Remarks
2930.40.10 - - - In bulk kg free
2930.40.20 - - - Not in bulk kg 15%
- Other
2930.90.10 - - - In bulk kg free
2930.90.20 - - - Not in bulk kg 15%
29.31 Other organo-inorganic
compounds. 2931.00.10 - - - In bulk kg free
2931.00.20 - - - Not in bulk kg 15%
29.32 Heterocyclic compounds with
oxygen hetero-atom(s) only.

norganic
compounds. 2931.00.10 - - - In bulk kg free
2931.00.20 - - - Not in bulk kg 15%
29.32 Heterocyclic compounds with
oxygen hetero-atom(s) only.

- Compounds containing an unfused
furan ring (whether or not
hydrogenated) in the structure
2932.11.00 - - Tetrahydrofuran kg free
2932.12.00 - - 2-Furaldehyde (furfuraldehyde) kg free
2932.13.00 - - Furfuryl alcohol and
tetrehydrofurfuryl alcohol
kg free
2932.19.00 - - Other kg free
- Lactones

2-Furaldehyde (furfuraldehyde) kg free
2932.13.00 - - Furfuryl alcohol and
tetrehydrofurfuryl alcohol
kg free
2932.19.00 - - Other kg free
- Lactones

2932.21.00 - - Coumarin, methylcoumarins and kg free
ethylcoumarins kg free
2932.29.00 - - Other lactones
- Other
2932.91.00 - - Isosafrole kg free
2932.92.00 - - 1-(1,3-Benzodioxol-5-yl)
propan-2-one
kg free
2932.93.00 - - Piperonal kg free
2932.94.00
2932.95.00
- - Safrole
- - Tetrahydrocannabinols (all
isomers)
kg
kg
free
free
2932.99.00 - - Other kg free
29.33 Heterocyclic compounds with
nitrogen hetero-atom(s) only.

e
- - Tetrahydrocannabinols (all
isomers)
kg
kg
free
free
2932.99.00 - - Other kg free
29.33 Heterocyclic compounds with
nitrogen hetero-atom(s) only.

- Compounds containing an unfused
pyrazole ring (whether or not
hydrogenated) in the structure
2933.11.00 - - Phenazone (antipyrin) and its
derivatives
kg free
2933.19.00 - - Other kg free
- Compounds containing an unfused
imidazole ring (whether or not
hydrogenated) in the structure
2933.21.00 - - Hydantoin and its derivatives kg free
2933.29.00 - - Other kg free
- Compounds containing an unfused
pyridine ring (whether or not
hydrogenated) in the structure
2933.31.00 - - Pyridine and its salts kg free
2933.32.00
2933.33.00
- - Piperidine and its salts
-- Alfentianil (INN),anileridin
(INN),bezitramide (INN),
bromazepam (INN),Difenoxin
(INN),Diphemoxylate
(INN),Dipipanone (INN),
fentanyl(INN), ketobemidone
(INN),methylphenidate
(INN),pentazocine (INN),
pethidine(INN), intermediate
A,phencyclidine (INN),(PCP),
pipradrol (INN)Phenoperidine
(INN), piritramide (INN), propiram
(INN) andtrimeperidime (INN);
salts thereof. kg
kg
free
free
2933.39.00 - - Other kg free
2933.40.00 - Compounds containing a kg free

(INN), propiram
(INN) andtrimeperidime (INN);
salts thereof. kg
kg
free
free
2933.39.00 - - Other kg free
2933.40.00 - Compounds containing a kg free

quinoline or isoquinoline
ring-system (whether or not
hydrogenated), not further fused
2933.41.00
2933.49.00
- Compounds containing in the
structure a pyrimidine ring (whether
or not hydrogenated) or piperazine
ring in the structure
-- Levorphanol (INN) and its salts
-- Other
kg
kg
free
free9
2933.52.00
2933.53.00
2933.54.00
2933.55.00
- - Malonylurea (barbituric acid)
and its salts
-- Allobarbital (INN), amobarbital
(INN), barbital (INN),
butalbital(INN), butabarbital
(INN),cyclobarbital
(INN),Methylphenobarbital
(INN),Pentobarbital (INN),
Phenobarbital(INN), secbutabarital
(INN),secobarbital (INN) and
vinylbital(INN), salts thereof
-- Other derivatives if malonylurea
(barbituric acid); salts thereof
-- Loprazolam (INN),mecloqualone
(INN),methaqualone(INN) and
zipeprol (INN);salts thereof
kg
kg
kg
free
free
free
Heading
H S Code Description of Goods
Statistical
Unit of
Quantity
Duty
Rate Remarks
2933.59.00 - - Other kg free
- Compounds containing an unfused
triazine ring (whether or not
hydrogenated) in the structure
2933.61.00 - - Melamine kg free
2933.69.00 - - Other kg free
- Lactams
2933.71.00
2933.72.00
- - 6-Hexanelactam
(epsilon-caprolactam)
-- Clobasom (INN) andmethyprylon
(INN)
kg
kg
free
free
2933.79.00 - - Other lactams
- - Other
kg free
2933.91.00 -- Alprazolam (INN),
camazepam(INN),
chlordiazepoxide
(INN),clonazepam (INN),

g
kg
free
free
2933.79.00 - - Other lactams
- - Other
kg free
2933.91.00 -- Alprazolam (INN),
camazepam(INN),
chlordiazepoxide
(INN),clonazepam (INN),

2933.99.00
chorazepate,delorazepam
(INN),diazepam (INN),
estazolam(INN), ethylloflazepate
(INN),fludiazepam
(INN),flunitrazepam
(INN),flurazepam (INN),
lorazepam(INN), lormetazepam
(INN),mazindol (INN),
medazepam(INN), midazolam
(INN),nimetazepam (INN),
nitrazepam (INN),
nordazepam(INN), oxazepam
(INN),prazempa (INN),
Pinazepam(INN), pyrovalerone
(INN),tenazepam (INN),
tetrazepam(INN) and triazolam
(INN);salts thereof
-- Other
kg
kg
free
free
29.34 Nucleic acids and their salts
whether or not chemically defined;
other heterocyclic compounds.

olam
(INN);salts thereof
-- Other
kg
kg
free
free
29.34 Nucleic acids and their salts
whether or not chemically defined;
other heterocyclic compounds.

- Compounds containing an unfused
thiazole ring (whether or not
hydrogenated) in the structure
2934.10.10 - - - In bulk kg free
2934.10.20 - - - Not in bulk kg 15%
- Compounds containing in the
structure a benzothiazole
ring-system (whether or not
hydrogenated) not further fused
2934.20.10 - - - In bulk kg free
2934.20.20 - - - Not in bulk kg 15%
- Compounds containing in the
structure a phenothiazine
ring-system (whether or not
hydrogenated) not further fused
2934.30.10 - - - In bulk kg free
2934.30.20 - - - Not in bulk kg 15%
- Other
-- Aminorex (INN),
brotizolam(INN), clotiazepam
(INN),cloxazolam
(INN),dextromoramide
(INN),haloxazolam (INN),
ketazolam(INN), mesocarb
(INN),oxazolam (INN),

orex (INN),
brotizolam(INN), clotiazepam
(INN),cloxazolam
(INN),dextromoramide
(INN),haloxazolam (INN),
ketazolam(INN), mesocarb
(INN),oxazolam (INN),

pemoline(INN), phendimetrasine
(INN),phenmetrazine (INN), and
sufentanil (INN); salts thereof:
2934.91.10 - - - In bulk kg free
2934.91.20
3934.99.10
3934.99.20
- - - Not in bulk
- - Other:
- - In bulk
- - Not in ulk
kg
kg
kg
15%
free
15%
29.35 Sulphonamities. 2935.00.10 - - - In bulk kg free
2935.00.20 - - - Not in bulk kg 15%
XI.-PROVITAMINS, VITAMINS
AND HORMONES. 29.36 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. 2936.10.00 - Provitamins, unmixed kg 5%
- Vitamins and their derivatives,
unmixed
5%
2936.21.00 - - Vitamins A and their derivatives kg 5%
2936.22.00 - - Vitamins B1 and its derivatives kg 5%
2936.23.00 - - Vitamins B2 and its derivatives kg
2936.24.00 - - D- or DL-Pantothenic acid
(Vitamins B or Vitamin B5) and its
derivatives
kg 5%
2936.25.00 - - Vitamins B6 and its derivatives kg 5%
2936.26.00 - - Vitamin B12 and its derivatives kg 5%
2936.27.00 - - Vitamin C and its derivatives kg 5%
2936.28.00 - - Vitamin E and its derivatives kg 5%
2936.29.00 - - Other vitamins and their
derivatives
kg 5%
Heading.

amin C and its derivatives kg 5%
2936.28.00 - - Vitamin E and its derivatives kg 5%
2936.29.00 - - Other vitamins and their
derivatives
kg 5%
Heading.

H S Code Description of Goods
Statistical
Unit of
Quantity
Duty
Rate Remarks
2936.90.00 - Other, including natural
concentrates
kg 5%
29.37 Hormones, prostaglandins,
thrombosanes and leukotrienes,
natural or reproduced by synthesis;
derivatives an structural analogues
thereof, including chain modified

ostaglandins,
thrombosanes and leukotrienes,
natural or reproduced by synthesis;
derivatives an structural analogues
thereof, including chain modified

polypeptides, used primarily as
hormones. -Polypeptide hormones, protein hormones and
glycoprotein hormones, their derivatives and
structural analogues:
2937.11.00 - -- Somatotropin, its derivatives
and structural analogues: kg 5%
2937.12.00
2937.19.00
- Insulin and its salts
- Other
-Steroidal hormones, their
derivatives
and analogues:
kg
kg
free
5%
2937.21.00 - - Cortisone, hydrocortisone,
prednisone (dehydrocortisone) and
prednisolone
(dehydrohydrocortisone)
kg 5%
2937.29.00 - - Other kg 5%
2937.31.00
2937.39.00
2937.40.00
2937.50.00
2937.90.00
- Catecholamine hormones, their
derivatives and structural
analogues:
--Epinephrine
-Other
--Amino-Acid derivatives
-- Prostaglandins, thromboxanes
and leukotrienes, their derivatives
and structural analogues
- - Other
kg
kg
kg
kg
kg
5%
5%
5%
5%
5%
XII.-GLYCOSIDES AND
VEGETABLE ALKALOIDS,
NATURAL OR REPRODUCED
BY SYNTHESIS, AND THEIR
SALTS, ETHERS, ESTERS AND
OTHER DERIVATIVES
29.38 Glycosides, natural or reproduced
by synthesis, and their salts, ethers,
esters and other derivatives.

LTS, ETHERS, ESTERS AND
OTHER DERIVATIVES
29.38 Glycosides, natural or reproduced
by synthesis, and their salts, ethers,
esters and other derivatives.

-- Concentrates of poppy
straw;buprenorphine (INN),
codeine, dihydrocodeine (INN),
ethylmorphine, etorphine (INN),
heroin, hydrocodone (INN),
morphine nicomorphine (INN,
oxycodone (INN), oxymorphone
(INN), pholcodine (INN), thebacon
(INN) and thebaine; salts thereof:
2938.11.10 - - - In bulk kg free
2938.11.20 - - - Not in bulk kg 15%

oxymorphone
(INN), pholcodine (INN), thebacon
(INN) and thebaine; salts thereof:
2938.11.10 - - - In bulk kg free
2938.11.20 - - - Not in bulk kg 15%

- Other
2938.90.10 - - - In bulk kg free
2938.90.20 - - - Not in bulk kg 15%
29.39 Vegetable alkaloids, natural or
reproduced by synthesis, and their
salts, ethers, esters and other
derivatives.

8.90.20 - - - Not in bulk kg 15%
29.39 Vegetable alkaloids, natural or
reproduced by synthesis, and their
salts, ethers, esters and other
derivatives.

-- Concentrates of poppy
straw;buprenorphine (INN),
codeine, dihydrocodeine (INN),
ethylmorphine, etorphine (INN),
heroin, hydrocodone (INN),
morphine nicomorphine (INN,
oxycodone (INN), oxymorphone
(INN), pholcodine (INN), thebacon
(INN) and thebaine; salts thereof:
2939.11.10 - - - In bulk kg free
2939.11.20 - - - Not in bulk kg 15%
- Alkaloids of cinchona and their
derivatives; salts thereof
- Quinine and its salts
2939.19.10 - - - In bulk kg free
2939.19.20 - - - Not in bulk kg 15%
- Other
2939.29.10 - - - In bulk kg free
2939.29.20 - - - Not in bulk kg 15%
- Caffeine and its salts
2939.30.10 - - - In bulk kg free
Heading
H S Code Description of Goods
Statistical
Unit of
Quantity
Duty
Rate Remarks
2939.30.20 - - - Not in bulk kg 15%
- Ephedrines and their salts
2939.41.00 - - Ephedrine and its salts kg free
2939.42.00
2939.43.00
- - Pseudoephedrine (INN) and its
salts
- Cathine (INN) and its salts
kg
kg
free
free
2939.49.00 - - Other kg 15%
- Theophylline and aminophylline
(theophylline-ethylenediamine) and
their derivatives; salts thereof
2939.51.00 - - - Fentylline (INN) and its salts kg free
2939.59.00 - - - Other kg 15%
- Alkaloids of rye ergot and their
derivatives; salts thereof

of
2939.51.00 - - - Fentylline (INN) and its salts kg free
2939.59.00 - - - Other kg 15%
- Alkaloids of rye ergot and their
derivatives; salts thereof

2939.61.00 - - Ergometrine (INN) and its salts kg free
2939.62.00 - - Ergotamine (INN) and its salts kg free
2939.63.00 - - Lysergic acid and its salts kg free
2939.69.00 - - Other kg 15%
- Nicotine and its salts
- Other
2939.80.10 - - - In bulk kg free
2939.80.20 - - - Not in bulk kg 15%
XIII.-OTHER ORGANIC
COMPOUNDS
29.40 Sugars, chemically pure, other than
sucrose, lactose, maltose, glucose
and fructose; sugar ethers, sugar
acetals and sugar esters, and their
salts, other than products of heading
No. 29.37, 29.38 or 29.39. 2940.00.10 - - - In bulk kg free
2940.00.20 - - - Not in bulk kg 15%
29.41 Antibiotics.

lts, other than products of heading
No. 29.37, 29.38 or 29.39. 2940.00.10 - - - In bulk kg free
2940.00.20 - - - Not in bulk kg 15%
29.41 Antibiotics.

- Penicillins and their derivatives
with a penicillinic acid structure;
salts thereof
2941.10.10 - - - In bulk kg free
2941.10.20 - - - Not in bulk kg 15%
- Streptomycins and their
derivatives; salts thereof
2941.20.10 - - - In bulk kg free
2941.20.20 - - - Not in bulk kg 15%
- Tetracyclines and their
derivatives; salts thereof
2941.30.10 - - - In bulk kg free
2941.30.20 - - - Not in bulk kg 15%
- Chloramphenicol and its
derivatives; salts thereof
2941.40.10 - - - In bulk kg free
2941.40.20 - - - Not in bulk kg 15%
- Erythromycin and its derivatives,
salt thereof
2941.50.10 - - - In bulk kg free
Heading
H S Code Description of Goods
Statistical
Unit of
Quantity
Duty
Rate Remarks
2941.50.20 - - - Not in bulk kg 15%
- Other
2941.90.10 - - - In bulk kg free

Code Description of Goods
Statistical
Unit of
Quantity
Duty
Rate Remarks
2941.50.20 - - - Not in bulk kg 15%
- Other
2941.90.10 - - - In bulk kg free

2941.90.20 - - - Not in bulk kg 15%
29.42 Other organic compounds. 2942.00.10 - - - In bulk kg free
2942.00.20 - - - Not in bulk kg 15%
(As amended by Act No. 9 of 1997 and No.1 of 1998)
CHAPTER 30
Pharmaceutical Products
Notes
1. This Chapter does not cover
(a) Foods or beverages (such as dietetic, diabetic or fortified foods, food supplements, tonic beverages and mineral waters)
(Section IV);
(b) Plasters specially calcined or finely ground for use in dentistry (heading 25.20);
(c) Aqueous distillates or aqueous solutions of essential oils, suitable for medical uses (heading 33.01);
(d) Preparations of heading 33.03 to 33.07, even if they have therapeutic or prophylactic properties;
(e) Soap or other products of heading 34.01 containing added medicaments;
(f) Preparations with a basis of plaster for use in dentistry (heading 34.07); or
(g) Blood albumin not prepared for therapeutic or prophylactic uses (heading 35.02). 2. For the purposes of heading 30.02, the expression "modified immunological products"
applies only to monoclonal antibodies (MABs), antibody fragments, antibody conjugates
and antibody fragment conjugates. 3.

ied immunological products"
applies only to monoclonal antibodies (MABs), antibody fragments, antibody conjugates
and antibody fragment conjugates. 3.

For the purposes of headings 30.03 and 30.04 and of Note 4(d) to this Chapter, the
following are to be treated;
(a) As unmixed products
(1) Unmixed products dissolved in water;
(2) All goods of Chapter 28 or 29; and
(3) Simple vegetable extracts of heading 13.02, merely standardised or dissolved
in any solvent;
(b) As products which have been mixed
(1) Colloidal solutions and suspensions (other than colloidal sulphur);
(2) Vegetable extracts obtained by the treatment of mixtures of vegetable materials;
and
(3) Salts and concentrates obtained by evaporating natural mineral waters. 4.

tracts obtained by the treatment of mixtures of vegetable materials;
and
(3) Salts and concentrates obtained by evaporating natural mineral waters. 4.

Heading 30.06 applies only to the following, which are to be classified in that heading
and in no other heading of the Nomenclature
(a) Sterile surgical catgut, similar sterile suture materials and sterile tissue adhesives for surgical wound closure;
(b) Sterile laminaria and sterile laminaria tents;
(c) Sterile absorbable surgical or dental haemostatics;
(d) Opacifying preparations for X-ray examinations and diagnostic reagents designed to be administered to the patient, being
unmixed products put up in measured doses or products consisting of two or more ingredients, which have been mixed
together for such uses;
(e) Blood-grouping reagents;
(f) Dental cements and other dental filings; bone reconstruction cements;
(g) First-aid boxes and kits;
(h) Chemical contraceptive preparations based on hormones or spermicides; and
(i) Gel preparations of akind applied on the body for gynaecological or surgical lubrcation or for diagnostic purposes. (As amended by Act No. 1 of 2002)

Gel preparations of akind applied on the body for gynaecological or surgical lubrcation or for diagnostic purposes. (As amended by Act No. 1 of 2002)

Heading
H S Code Description of Goods
Statistical
Unit of
Quantity
Duty
Rate Remarks
30.01 Glands and other organs for organo-
therapeutic uses, dried, whether or
not powdered; extracts of glands or
other organs or of their secretions
for organo-therapeutic uses; herapin
and its salts; other human or animal
substances prepared for therapeutic
or prophylactic uses, not elsewhere
specified or included. 3001.10.00 - Glands and other organs, dried,
whether or not powdered
- free
Heading
H S Code Description of Goods
Statistical
Unit of
Quantity
Duty
Rate Remarks
3001.20.00 - Extracts of glands or other organs
or of their secretions
- free
- Other
3001.90.10 - - - Heparin and its salts kg free
3001.90.90 - - - Other kg free
30.02 Human blood; animal blood
prepared for therapeutic,
prophylactic or diagnostic uses;
antisera and other blood fractions
and modified immunological
products, whether or not obtained
by means of biotechnological
processes; vaccines, toxins, cultures
of micro-organisms (excluding
yeasts) and similar products.

whether or not obtained
by means of biotechnological
processes; vaccines, toxins, cultures
of micro-organisms (excluding
yeasts) and similar products.

3002.10.00 - Antisera and other blood fractions
and modified immunological
products, whether or not obtained
by means of biotechnological
processes
kg free
3002.20.00 - Vaccines for human medicine - free
3002.30.00 - Vaccines for veterinary medicine - free
3002.90.00 - Other - free
30.03 Medicaments (excluding goods of
heading No. 30.02, 30.05 or 30.06)
consisting of two or more
constituents which have been mixed

0 - Other - free
30.03 Medicaments (excluding goods of
heading No. 30.02, 30.05 or 30.06)
consisting of two or more
constituents which have been mixed

together for therapeutic or
prophylactic uses, not put up in
measured doses or in forms or
packings for retail sale. 3003.10.00 - Containing penicillins or
derivatives thereof, with a
penicillanic acid structure, or
streptomycins or their derivatives
- free
3003.20.00 - Containing other antibiotics - free
- Containing hormones or other
products of heading No. 29.37 but
not containing antibiotics
3003.31.00 - - Containing insulin - free
3003.39.00 - - Other - free
3003.40.00 - Containing alkaloids or
derivatives thereof but not
containing hormones or other
products of heading No.29.37 or
antibiotics
- free
3003.90.00 - Other - free
30.04 Medicaments (excluding goods of
heading No. 30.02, 30.05 or 30.06)
consisting of mixed or unmixed
products for therapeutic or
prophylactic uses, put up in
measured doses (including those in
the form of transdermal
administration systems) or in forms
or packings for retail sale. 3004.10.00 - Containing penicillins or
derivatives thereof, with a
penicillanic acid structure, or
streptomycins or their derivatives
- free
3004.20.00 - Containing other antibiotics - free
Containing hormones or other
products of heading No.

re, or
streptomycins or their derivatives
- free
3004.20.00 - Containing other antibiotics - free
Containing hormones or other
products of heading No.

29.37 but
not containing antibiotics
3004.31.00 - - Containing insulin - free
3004.32.00 - - Containing adrenal cortical
hormones
- free
3004.39.00 - - Other - free
As amended by Act No. 1 of 2003
Heading
H S Code Description of Goods
Statistical
Unit of
Quantity
Duty
Rate Remarks
3004.40.00 - Containing alkaloids or - free

by Act No. 1 of 2003
Heading
H S Code Description of Goods
Statistical
Unit of
Quantity
Duty
Rate Remarks
3004.40.00 - Containing alkaloids or - free

derivatives thereof but not
containing hormones, other
products of heading No.29.37 or
antibiotics
3004.50.00 - Other medicaments containing
vitamins or other products of
heading No. 29.36
- free
3004.90.00 - Other - free
30.05 Wadding, gauze, bandages and
similar articles (for example,
dressings, adhesive plasters,
poultices), impregnated or coated
with pharmaceutical substances or
put up in forms or packings for
retail sale for medical, surgical,
dental or veterinary purposes,
excluding medicaments in the from
of transdermal administration
systems of Heading No. 30.04. 3005.10.00 - Adhesive dressings and other
articles having an adhesive layer
kg 5%
- Other
3005.90.10 - - Cotton wool kg 5%
3005.90.20 - - Wadding - 5%
30.06 Pharmaceutical goods specified in
Note 4 to this Chapter.

esive layer
kg 5%
- Other
3005.90.10 - - Cotton wool kg 5%
3005.90.20 - - Wadding - 5%
30.06 Pharmaceutical goods specified in
Note 4 to this Chapter.

3006.10.00 - Sterile surgical catgut, similar
sterile suture materials and sterile
tissue adhesives for surgical wound
closure; sterile laminaria and sterile
laminaria tents; sterile absorbable
surgical or dental haemostatics
- 5%
3006.20.00 - Blood-grouping reagents - 5%
3006.30.00 - Opacifying preparations for X-ray
examinations; diagnostic reagents
designed to be administered to the
patient
- 5%
- Dental cements and other dental
fillings; bone reconstruction
cements
3006.40.10 - - - Bone reconstruction cements kg 5%
3006.40.20 - - - Dental cements and other dental
fillings
- 5%
3006.50.00 - First-aid boxes and kits - free
- Chemical contraceptive
preparations based on hormones or

Dental cements and other dental
fillings
- 5%
3006.50.00 - First-aid boxes and kits - free
- Chemical contraceptive
preparations based on hormones or

spermicides
3006.60.10 - - - Chemical contraceptive
preparations based on spermicides
kg free
3006.60.20
3006.70.00
3006.80.00
- - - Chemical contraceptive
preparations based on hormones
- Gel preparations designed to be
used in human or veterinary
medicine as a lubricant for parts of
the body for surgical operations or
physical examinations or as a
coupling agent between the body
and medical instruments. - Waste pharmaceuticals
-
kg
kg
free
free
free
(As amended by Act No. 9 of 1997, No.1 of 1998, No. 1 of 2002, No. 1 of 2003 and No. 3 of 2004)
CHAPTER 31
Fertilisers
Notes
1. This Chapter does not cover. (a) Animal blood of heading 05.11;
(b) Separate chemically defined compounds (other than those answering to the description in Note 2(A), 3(A), 4(A) or 5 below);
or
(c) Cultured potassium chloride crystals (other than optical elements) weighing not less than 2.5g each, of heading 38.24; optical
elements of potassium chloride (heading 90.01). 2.

crystals (other than optical elements) weighing not less than 2.5g each, of heading 38.24; optical
elements of potassium chloride (heading 90.01). 2.

Heading 31.02 applies only to the following goods, provided that they are not put up in
the forms or packages described in heading 31.05;
(A) Goods which answer to one or other of the descriptions given below;
(i) Sodium nitrate, whether or not pure;
(ii) Ammonium nitrate, whether or not pure;
(iii)Double salts, whether or not pure, of ammonium sulphate and ammonium
nitrate;
(iv) Ammonium sulphate, whether or not pure;
(v) Double salts (whether or not pure) of mixtures of calcium nitrate and
ammonium nitrate;
(vi) Double salts (whether or not pure) of mixtures of calcium nitrate and
magnesium nitrate;
(vii) Calcium cyanamide, whether or not pure or treated with oil;
(viii) Urea, whether or not pure;
(B) Fertilisers consisting of any of the goods described in (A) above mixed together. (C) Fertilisers consisting of ammonium chloride or of any of the goods described in (A) or (B) above mixed with chalk, gypsum or
other inorganic non-fertilising substances. (D) Liquid fertilisers consisting of the goods of the sub-paragraph A(ii) or (viii) above, or of mixtures of these goods, in an
aqueous or ammoniacal solution. 3.

ertilisers consisting of the goods of the sub-paragraph A(ii) or (viii) above, or of mixtures of these goods, in an
aqueous or ammoniacal solution. 3.

Heading 31.03 applies only to the following goods, provided that they are not put up in
the forms or packages described in heading 31.05;
(A) Goods which answer to one or other of the descriptions given below;
(i) Basic slag;

ot put up in
the forms or packages described in heading 31.05;
(A) Goods which answer to one or other of the descriptions given below;
(i) Basic slag;

(ii) Natural phosphates of heading 25.10, calcined or further heat-treated than
for the removal of impurities;
(iii) Superphosphates (single, double or triple);
(iv) Calcium hydrogenorthophosphate containing not less than 0.2% by weight
of fluorine calculated on the dry anhydrous product. (B) Fertiliser consisting of any of the goods described in (A) above mixed together, but with no account being taken of the
fluorine content limit. (C) Fertilisers consisting of any of the goods described in (A) or (B) above, but with no account being taken of the fluorine content
limit, mixed with chalk, gypsum or other inorganic non-fertilising substances. 4.

r (B) above, but with no account being taken of the fluorine content
limit, mixed with chalk, gypsum or other inorganic non-fertilising substances. 4.

Heading 31.04 applies only to the following goods, provided that they are not put up in
the forms or packages described in heading 31.05;
(A) Goods which answer to one or other of the descriptions given below;
(i) Crude natural potassium salts (for example, carnallite, kainite and sylvite);
(ii) Potassium chloride, whether or not pure, except as provided in Note 1(c)
above;
(iii) Potassium sulphate, whether or not pure;
(iv) Magnesium potassium sulphate, whether or not pure;
(B) Fertilisers consisting of any of the goods described in (A) above mixed together
5. Ammonium dihydrogenorthophosphate (monoammonium phosphate) and
diammonium dihydrogenorthophosphate (diammonium phosphate), whether or not pure,
and intermixtures thereof, are to be classified in heading 31.05. 6. For the purposes of heading 31.05, the term "other fertilisers" applies only to products
of a kind used as fertilisers and containing, as an essential constituent, at least one of the
fertilising elements nitrogen, phosphorous or potassium. (As amended by Act No.

isers and containing, as an essential constituent, at least one of the
fertilising elements nitrogen, phosphorous or potassium. (As amended by Act No.

1 of 2002)
Heading
H S Code Description of Goods
Statistical
Unit of
Quantity
Duty
Rate Remarks
31.01 Animal or vegetable fertilisers,
whether or not mixed together or
chemically treated; fertilisers
produced by the mixing or chemical
treatment of animal or vegetable
products. 3101.00.10 - - - Chemically treated products kg free
3101.00.20 - - - Guano kg free
3101.00.90 - - - Other kg free
31.02 Mineral or chemical fertilisers,
nitrogenous. 3102.10.00 - Urea, whether or not in aqueous
solution
kg free
- Ammonium sulphate; double salts
and mixtures of ammonium
sulphate and ammonium nitrate
3102.21.00 - - Ammonium sulphate kg free
3102.29.00 - - Other kg free

um sulphate; double salts
and mixtures of ammonium
sulphate and ammonium nitrate
3102.21.00 - - Ammonium sulphate kg free
3102.29.00 - - Other kg free

3102.30.00 - Ammonium nitrate, whether or not
in aqueous solution
- free
3102.40.00 - Mixtures of ammonium nitrate
with calcium carbonate or other
carbonate or other inorganic
non-fertilising substances
- free
- Sodium nitrate
3102.50.10 - - - Containing more than 16.3% by
weight of nitrogen
kg free
3102.50.90 - - - Other kg free
3102.60.00 - Double salts and mixtures of
calcium nitrate and ammonium
nitrate
kg free
- Calcium cyanamide
3102.70.10 - - - Containing more than 2.5% by
weight of nitrogen
kg free
3102.70.90 - - - Other kg free
3102.80.00 - Mixtures of urea and ammonium
nitrate in aqueous or ammoniacal
solution
kg free
3102.90.00 - Other, including mixtures not
specified in the foregoing
subheadings
kg free
31.03 Mineral or chemical fertilisers,
phosphatic. 3103.10.00 - Superphosphates kg free
3103.20.00 - Basic slag kg free
3103.90.00 - Other kg free
31.04 Mineral or chemical fertilisers,
potassic.

atic. 3103.10.00 - Superphosphates kg free
3103.20.00 - Basic slag kg free
3103.90.00 - Other kg free
31.04 Mineral or chemical fertilisers,
potassic.

3104.10.00 - Carnallite, sylvite and other crude
natural potassium salts
kg free
3104.20.00 - Potassium chloride kg free
- Potassium sulphate
3104.30.10 - - - Containing more than 52% by
weight of K2O
kg free
3104.30.90 - - - Other kg free
- Other
3104.90.10 - - - Magnesium sulphate -
potassium sulphate containing more
than 30% of K2O
kg free
3104.90.90 - - - Other kg free
Heading
H S Code Description of Goods
Statistical
Unit of
Quantity
Duty
Rate Remarks

ining more
than 30% of K2O
kg free
3104.90.90 - - - Other kg free
Heading
H S Code Description of Goods
Statistical
Unit of
Quantity
Duty
Rate Remarks

31.05 Mineral or chemical fertilisers
containing two or three of the
fertilising elements nitrogen,
phosphorus and potassium; other
fertilisers; goods of this Chapter in
tablets or similar forms or in
packages of a gross weight not
exceeding 10kg. 3105.10.00 - Goods of this Chapter in tablets or
similar forms or in packages of a
gross weight not exceeding 10kg
kg free
3105.20.00 - Mineral or chemical fertilisers
containing the three fertilising
elements nitrogen, phosphorus and
potassium
kg free
3105.30.00 - Diammonium
hydrogenorthophosphate
(diammonium phosphate)
kg free
3105.40.00 - Ammonium
dihydrogenorthosphate
(monammonium phosphate) and
mixtures thereof with diammonium
hydrogenorthophosphate
(diammonium phosphate)
kg free
- Other mineral or chemical
fertilisers containing elements
nitrogen and phosphorus
3105.51.00 - - Containing the two fertilising
nitrates and phosphates
kg free
3105.59.00 - - Other kg free
3105.60.00 - Mineral or chemical fertilisers
containing the two fertilising
elements phosphorus and potassium
kg free
3105.90.00 - Other kg free
(As amended by Act No. 9 of 1997 and No.

rtilisers
containing the two fertilising
elements phosphorus and potassium
kg free
3105.90.00 - Other kg free
(As amended by Act No. 9 of 1997 and No.

3 of 2000)
CHAPTER 32
Tanning or dyeing extracts; tannins and their derivatives; dyes, pigments and other colouring matter; paints and varnishes;
putty and other mastics; inks
Notes
1. This Chapter does not cover
(a) Separate chemically defined elements or compounds (except those of heading 32.03 or 32.04, inorganic products of a kind
used as luminophores (heading 32.06), glass obtained from fused quartz or other fused silica in the forms provided for in
heading 32.07, and also dyes or other colouring matter put up in forms or packings for retail sale, of heading 32.12);
(b) Tannates and other tannin derivatives of products of heading 29.36 to 29.39, 29.41 or 35.01 to 35.04; or
(c) Mastics of asphalt or other bituminous mastics (heading 27.15). 2. Heading 32.04 includes mixtures of stabilised diazonium salts and couplers for the

Mastics of asphalt or other bituminous mastics (heading 27.15). 2. Heading 32.04 includes mixtures of stabilised diazonium salts and couplers for the

production of azo dyes. 3. Heading 32.03, 32.04, 32.05 and 32.06 apply also to preparations based on colouring
matter (including, in the case of heading 32.06; colouring pigments of heading 25.30 or
Chapter 28, metal; flakes and metal powders), of a kind used for colouring any material or
used as ingredients in the manufacture of colouring preparations. The headings do not
apply, however, to pigments dispersed in non-aqueous media, in liquid or paste form, of a
kind used in the manufacture of paints, including enamels (heading 32.12), or to other
preparations of heading 32.07, 32.08, 32.09, 32.10, 32.12, 32.13 or 32.15. 4. Heading 32.08 includes solutions (other than collodions) consisting of any of the
products specified in heading 39.01 to 39.13 in volatile organic solvents when the weight
of the solvent exceeds 50% of the weight of the solution. 5. The expression "colouring matter" in this Chapter does not include products of a kind
used as extenders in oil paints, whether or not they are also suitable for colouring
distempers. 6.

n this Chapter does not include products of a kind
used as extenders in oil paints, whether or not they are also suitable for colouring
distempers. 6.

The expression "stamping foils" in heading 32.12 applies only to thin sheets of a kind
used for printing, for example, book covers or hat bands, and consisting of
(a) Metallic powder (including powder of precious metal) or pigment, agglomerated with glue, gelatin or other binder; or
(b) Metal (including precious metal) or pigment, deposited on a supporting sheet of any material. (As amended by Act No. 1 of 2002)
Heading
H S Code Description of Goods
Statistical
Unit of
Quantity
Duty
Rate Remarks
32.01 Tanning extracts of vegetable
origin; tannins and their salts,
ethers, esters and other derivatives. 3201.10.00 - Quebracho extract kg 5%
3201.20.00 - Wattle extract kg 5%
3201.90.00 - Other kg 5%
32.02 Synthetic organic tanning
substances; inorganic tanning
substances; tanning preparations,
whether or not containing natural
tanning substances; enzymatic
preparations for pre-tanning.

ces; inorganic tanning
substances; tanning preparations,
whether or not containing natural
tanning substances; enzymatic
preparations for pre-tanning.

3202.10.00 - Synthetic organic tanning
substances
kg 5%
3202.90.00 - Other kg 5%
32.03 Colouring matter of vegetable or
animal origin (including dyeing
extracts but excluding animal
black), whether or not chemically
defined; preparations as specified in
Note 3 to this Chapter based on
colouring matter of vegetable or

luding animal
black), whether or not chemically
defined; preparations as specified in
Note 3 to this Chapter based on
colouring matter of vegetable or

animal origin. 3203.00.10 - - - Annatto, plain or in oil kg 5%
- Other
3203.00.91 - - - - In bulk kg 5%
3203.00.92 - - - - Not in bulk kg 5%
Heading
H S Code Description of Goods
Statistical
Unit of
Quantity
Duty
Rate Remarks
32.04 Synthetic organic colouring matter,
whether or not chemically defined;
preparations as specified in Note 3
to this Chapter based on synthetic
organic colouring matter; synthetic
organic products of a kind used as
fluorescent brightening agents or as
luminophores, whether or not
chemically defined.

c colouring matter; synthetic
organic products of a kind used as
fluorescent brightening agents or as
luminophores, whether or not
chemically defined.

- Synthetic organic colouring matter
and preparations based thereon as
specified in Note 3 to this Chapter
3204.11.00 - - Disperse dyes and preparations
based thereon
kg free
3204.12.00 - - Acid dyes, whether or not pre-
metallised, and preparations based
thereon; mordant dyes and
preparations based thereon
kg 5%
3204.13.00 - - Basic dyes and preparations
based thereo
kg 5%
3204.14.00 - - Direct dyes and preparations
based thereon
kg 5%
3204.15.00 - - Vat dyes (including those
unsable in that state as pigments)
and preparations based thereon
kg 5%
3204.16.00 - - Reactive dyes and preparations
based thereon
kg 5%
3204.17.00 - - Pigments and preparations based
thereon
kg 5%
3204.19.00 - - Other, including mixtures of
colour- ing matter of two or more of
the subheading Nos 3204.11 to
3204.19
kg free
3204.20.00 - Synthetic organic products of a
kind used as fluorescent
brightening agents
kg 5%
3204.90.00 - Other kg 5%

Nos 3204.11 to
3204.19
kg free
3204.20.00 - Synthetic organic products of a
kind used as fluorescent
brightening agents
kg 5%
3204.90.00 - Other kg 5%

32.05 Colour lakes; preparations as
specified in Note 3 to this Chapter
based on colour lakes. 3205.00.10 - - - Dry kg 5%
3205.00.90 - - - Other kg 5%
32.06 Other colouring matter; preparation
as specified in Note 3 to this
Chapter, other than those of
heading No. 32.03, 32.04 or 32.05;
inorganic products of a kind used
as luminophores, whether or not
chemically defined. - Pigments and preparations based
on titanium dioxide
3206.11.00 - - Containing 80% or more by
weight of titanium dioxide
calculated on the dry matter
kg free
3206.19.00 - - Other kg 5%
3206.20.00 - Pigments and preparations based
on chromium compounds
kg 5%
3206.30.00 - Pigments and preparations based
on cadmium compounds
kg 5%
- Other colouring matter and other
preparations
- - Ultramarine and preparations
based thereon
(As amended by Act No.

based
on cadmium compounds
kg 5%
- Other colouring matter and other
preparations
- - Ultramarine and preparations
based thereon
(As amended by Act No.

3 of 2006)
Heading
H S Code Description of Goods
Statistical
Unit of
Quantity
Duty
Rate Remarks
3206.41.10 - - - Laundry blue dye kg 5%
3206.41.90 - - - Other kg 5%
3206.42.00 - - Lithopone and other pigments
and preparations based on zinc
sulphide
kg 5%
3206.43.00 - - Pigments and preparations based
on hexacyanoferrates
(ferrocyanides and ferricyanides)
kg 5%
3206.49.00 - - Other kg 5%
3206.50.00 - Inorganic products of a kind used
as luminophores
kg 5%
32.07 Prepared pigments, prepared
opacifiers and prepared colours,
vitrifiable enamels and glazes,

ganic products of a kind used
as luminophores
kg 5%
32.07 Prepared pigments, prepared
opacifiers and prepared colours,
vitrifiable enamels and glazes,

engobes (slips), liquid lustres and
similar preparations, of a kind used
in the ceramic, enamelling or glass
industry; glass frit and other glass,
in the form of powder, granules or
flakes. 3207.10.00 - Prepared pigments, prepared
opacifiers, prepared colours and
similar preparations
kg 5%
3207.20.00 - Vitrifiable enamels and glazes,
engobes (slips) and similar
preparations
kg 5%
3207.30.00 - Liquid lustres and similar
preparations
kg 5%
3207.40.00 - Glass frit and other glass, in the
form of powder, granules or flakes
kg 5%
32.08 Paints and varnishes (including
enamels and lacquers) based on
synthetic polymers or chemically
modified natural polymers,
dispersed or dissolved in a
non-aqueous medium; solutions as
defined in Note 4 to this Chapter.

etic polymers or chemically
modified natural polymers,
dispersed or dissolved in a
non-aqueous medium; solutions as
defined in Note 4 to this Chapter.

- Based on polyesters
3208.10.10 - - - Varnishes and lacquers
unpigmented
litre 25%
3208.10.90 - - - Other litre 25%
- Based on acrylic or vinyl polymers
3208.20.10 - - - Varnishes and lacquers
unpigmented
litre 25%
3208.20.90 - - - Other litre 25%
- Other
3208.90.10 - - - Varnishes and lacquers
unpigmented
litre 25%
3208.90.90 - - - Other litre 25%
32.09 Paints and varnishes (including
enamels and lacquers) based on
synthetic polymers or chemically
modified natural polymers,
dispersed or dissolved in an
aqueous medium. - Based on acrylic or vinyl polymers
309.10.10 - - - Varnishes and lacquers
unpigmented
litre 25%
3209.10.90 - - - Other litre 25%
- Other

ous medium. - Based on acrylic or vinyl polymers
309.10.10 - - - Varnishes and lacquers
unpigmented
litre 25%
3209.10.90 - - - Other litre 25%
- Other

3209.90.10 - - - Varnishes and lacquers
unpigmented
litre 25%
3209.90.90 - - - Other litre 25%
Heading
H S Code Description of Goods
Statistical
Unit of
Quantity
Duty
Rate Remarks
32.10 Other paints and varnishes
(including enamels, lacquers and
distempers); prepared water
pigments of a kind used for
finishing leather. 3210.00.10 - - - Varnishes and lacquers
unpigmented
kg 25%
3210.00.90 - - - Other kg 25%
32.11 3211.00.00 Prepared driers kg 5%
32.12 Pigments (including metallic
powders and flakes) dispersed in
non-aqueous media, in liquid or
paste form, of a kind used in the
manufacture of paints (including
enamels); stamping foils; dyes and
other colouring matter put up in
forms or packings for retail sale. 3212.10.00 - Stamping foils kg 15%
- Other
3212.90.10 - - - Dyes in forms for retail sale or
packings
kg 15%
3212.90.90 - - - Other kg 5%
32.13 Artists', students' or signboard
paintings' colours, modifying tints,
amusement colours and the like, in
tablets, tubes, jars, bottles, pans or
in similar forms or packings.

signboard
paintings' colours, modifying tints,
amusement colours and the like, in
tablets, tubes, jars, bottles, pans or
in similar forms or packings.

3213.10.00 - Colours in sets kg 15%
3213.90.00 - Other kg 15%
32.14 Glaziers' putty, grafting putty, resin
cements, caulking compounds and
other mastics; painters' fillings;
non-refractory surfacing
preparations for facades, indoor
walls, floors, ceiling or the like. 3214.10.00 - Glaziers' putty, grafting putty,
resin cements, caulking compounds
and other mastics; painters' fillings
kg 15%
3214.90.00 - Other kg 15%

3214.10.00 - Glaziers' putty, grafting putty,
resin cements, caulking compounds
and other mastics; painters' fillings
kg 15%
3214.90.00 - Other kg 15%

32.15 Printing ink, writing or drawing ink
and other inks, whether or not
concentrated or solid. - Printing ink kg 15%
3215.11.00 - - Black kg 15%
3215.19.00 - - Other kg 15%
3215.90.00 - Other kg 15%
(As amended by Act No.4 of 1999 and No. 1 of 2002)
CHAPTER 33
Essential oils and resinoids; perfumery, cosmetic or toilet preparations
Notes
1. This Chapter does not cover
(a) Natural oleoresins or vegetable extracts of heading 13.01 or 13.02;
(b) Soap or other products of heading 34.01; or
(c) Gum, wood or sulphate turpentine or other products of heading 38.05. 2. The expression "odoriferous substances" in heading 33.02 refers only to the substances
of heading 33.01, to odoriferous constituents isolated from those substances or to synthetic
aromaties. 3. Headings 33.03 to 33.07 apply, inter alia to products, whether or not mixed (other than
aqueous distillates and aqueous solutions of essential oils), suitable for use as goods of
these headings and put up in packings of a kind sold by retail for such use. 4.

and aqueous solutions of essential oils), suitable for use as goods of
these headings and put up in packings of a kind sold by retail for such use. 4.

The expression "perfumery, cosmetic or toilet preparations" in heading 33.07 applies,
inter alia, to the following products scented sachets; odoriferous preparations which operate
by burning; perfumed papers and papers impregnated or coated with cosmetics; contact
lens or artificial eye solutions; wadding, felt and non-wovens, impregnated, coated or
covered with perfume or cosmetics; animal toilet preparations. Heading
H S Code Description of Goods
Statistical
Unit of
Quantity
Duty
Rate Remarks
33.01 Essential oils (terpeneless or not),
includ- ing concretes and absolutes;
resinoids; extracted oleoresins;
concentrates of essential oils, in
fats, in fixed oils, in waxes or the
like, obtained by enfleurage or
maceration; terpenic by-products of
the deterpenation of essential oils;
aqueous distillates and aqueous
solutions of essential oils. - Essential oils of citrus fruit
3301.11.00 - - Of bergamot kg 5%
3301.12.00 - - Of orange kg 5%
3301.13.00 - - Of lemon kg 5%
3301.14.00 - - Of lime kg 5%

ential oils of citrus fruit
3301.11.00 - - Of bergamot kg 5%
3301.12.00 - - Of orange kg 5%
3301.13.00 - - Of lemon kg 5%
3301.14.00 - - Of lime kg 5%

3301.19.00 - - Other kg 5%
- Essential oils other than those of
citrus fruit
3301.21.00 - - Of geranium kg 5%
3301.22.00 - - Of jasmine kg 5%
3301.23.00 - - Of lavender or of lavandin kg 5%
3301.24.00 - - Of peppermint (mentha piperita) kg 5%
3301.25.00 - - Of other mints kg 5%
3301.26.00 - - Of vetiver kg 5%
3301.29.00 - - Other kg 5%
3301.30.00 - Resinoids kg 5%
- Other
- - Aqueous distillates containing
more than 2% of alcohol by volume
at a temperture of 10.50ºC
3301.90.11 - - - - For medical use kg 5%
3301.90.19 - - - - Other kg 5%
3301.90.90 - - - Other kg 5%
33.02 Mixtures of odoriferous substances
and mixtures (including alcoholic
solutions) with a basis of one or
more of these sub- stances, of a kind
used as raw materials in industry;
other preparations based on
odoriferous substances, of a kind
used for the manufacture of
beverages. Heading
H S Code Description of Goods
Statistical
Unit of
Quantity
Duty
Rate Remarks
3302.10.00 - Of a kind used in the food or drink
industries
kg 5%
- Other
3302.90.10 - - - In bulk kg 15%
3302.90.20 - - - Not in bulk kg 5%
33.03 3303.00.00 Perfumes and toilet waters.

food or drink
industries
kg 5%
- Other
3302.90.10 - - - In bulk kg 15%
3302.90.20 - - - Not in bulk kg 5%
33.03 3303.00.00 Perfumes and toilet waters.

litre 25%
33.04 Beauty or make-up preparations
and preparations for the care of the
skin (other than medicaments),
including sunscreen or sun tan
preparations; manicure or pedicure
preparations. 3304.10.00 - Lip make-up preparations kg 25%
3304.20.00 - Eye make-up preparations kg 25%
3304.30.00 - Manicure pedicure preparations kg 25%

arations. 3304.10.00 - Lip make-up preparations kg 25%
3304.20.00 - Eye make-up preparations kg 25%
3304.30.00 - Manicure pedicure preparations kg 25%

- Other
3304.91.00 - - Powders, whether or not
compressed
kg 25%
3304.99.00 - - Other kg 25%
33.05 Preparations for use on the hair. 3305.10.00 - Shampoos kg 25%
3305.20.00 - Preparations for permanent
waving or straightening
kg 25%
3305.30.00 - Hair lacquers kg 25%
3305.90.00 - Other kg 25%
33.06 Preparations for oral or dental
hygiene, including denture fixative
pastes and powders; yarn used to
clean between the teeth (dental
floss), in individual retail packages. 3306.10.00 - Dentifrices kg 25%
3306.20.00 - Yarn used to clean between the
teeth (dental floss)
kg 25%
3306.90.00 - Other kg 25%
33.07 Pre-shave, shaving or after-shave
preparations, personal deodorants,
bath preparations, depilatories and
other perfumery, cosmetic or toilet
preparations, not elsewhere
specified or included, prepared
room deodorants, whether or not
perfumed or having disinfectant
properties.

etic or toilet
preparations, not elsewhere
specified or included, prepared
room deodorants, whether or not
perfumed or having disinfectant
properties.

3307.10.00 - Pre-shave, shaving or after-shave
preparations
kg 25%
3307.20.00 - Personal deodorants and
antiperspirants
kg 25%
3307.30.00 - Perfumed bath salts and other bath
preparations
kg 25%
- Preparations for perfuming or
deodorising rooms, including
odoriferous preparations used
during religious rites
3307.41.00 - - "Agarbatti" and other
odoriferous preparations which
operate by burning
kg 25%
3307.49.00 - - Other kg 25%
3307.90.00 - Other kg 25%
(As amended by Act No. 9 of 1997 and Act No.4 of 1999)
CHAPTER 34

hich
operate by burning
kg 25%
3307.49.00 - - Other kg 25%
3307.90.00 - Other kg 25%
(As amended by Act No. 9 of 1997 and Act No.4 of 1999)
CHAPTER 34

Soap, organic surface-active agents, washing preparations, lubricating preparations, artificial waxes, prepared waxes, polishing
or scouring preparations, candles and similar articles, modelling pastes, "dental waxes" and dental preparations with a basis of
plaster
Notes
1. This Chapter does not cover
(a) Edible mixtures or preparations of animal or vegetable fats or oils of a kind used as mould release preparations (heading
15.17;
(b) Separate chemically defined compounds; or
(c) Shampoos, dentifrices, shaving creams and foams, or bath preparations, containing soap or other organic surface-active
agents (heading 33.05, 33.06 or 33.07). 2. For the purposes of heading 34.01, the expression "soap" applies only to soap soluble
in water. Soap and the other products of heading 34.01 may contain added substances (for
example, disinfectants, abrasive powders, fillers or medicaments). Products containing
abrasive powders remain classified in heading 34.01 only if in form of bars, cakes or
moulded pieces or shapes. In other forms they are to be classified in heading 34.05 as
"scouring powders and similar preparations."
3.

bars, cakes or
moulded pieces or shapes. In other forms they are to be classified in heading 34.05 as
"scouring powders and similar preparations."
3.

For the purposes of heading 34.02, "organic surface-active agents" are products which
when mixed with water at a concentration of 0.5% at 20ºC and left to stand for one hour at
the same temperature
(a) Give a transparent or translucent liquid or stable emulsion without separation of insoluble matter; and
(b) Reduce the surface tension of water to 4.5 ´ 10-2 N/m (45 dyne/cm) or less
4. In heading 34.03 the expression "petroleum oils and oils obtained from bituminous
minerals" applies to the products defined in Note 2 to Chapter 27. 5. In heading 34.04 subject to the exclusion provided below, the expression "artificial
waxes and prepared waxes" applies only to
(A) Chemically produced organic products of a waxy character, whether or not water-soluble;
(B) Products obtained by mixing different waxes;
(C) Products of a waxy character with a basis of one or more waxes and containing fats, resins, mineral substances or other
materials.

ifferent waxes;
(C) Products of a waxy character with a basis of one or more waxes and containing fats, resins, mineral substances or other
materials.

The heading does not apply to
(a) Products of heading 15.16, 34.02 or 38.23, even if having a waxy character;
(b) Unmixed animal waxes or unmixed vegetable waxes, whether or not refined or coloured, of heading 15.21;
(c) Mineral waxes or similar products of heading 27.12, whether or not intermixed or merely coloured; or
(d) Waxes mixed with, dispersed or dissolved in a liquid medium (headings 34.05, 38.09, etc). Heading
H S Code Description of Goods
Statistical
Unit of
Quantity
Duty
Rate Remarks
34.01 Soap; organic surface-active
products and preparations for use as
soap, in the form of bars, cakes,
moulded pieces or shapes, whether
or not containing soap, organic
surface-active products and
preparations for washing the skin,
in the form of liquid or cream and
put up for retail sale, whether or not

soap, organic
surface-active products and
preparations for washing the skin,
in the form of liquid or cream and
put up for retail sale, whether or not

containing soap; paper, wadding,
felt and non-wovens, impregnated,
coated or covered with soap or
detergent. - Soap and organic surface-active
products and preparations, in the
form of bars, cakes, moulded pieces
or shapes, and paper, wadding, felt
and non-wovens, impregnated,
coated or covered with soap or
detergent
- - For toilet use (including
medicated products)
3401.11.10 - - - Shaving soap quintal *
3401.11.20 - - - Medicated soap quintal 25%
Heading
H S Code Description of Goods
Statistical
Unit of
Quantity
Duty
Rate Remarks
3401.11.90
3401.19.10
- - Other
-- Other
-- Medicated products
quintal
quintal
quintal
*
25%
3401.19.90
3401.20.10
3401.20.90
3401.30.00
-- Other:
- Soap in other forms
-- Medicated
-- Other
- Organic surface-active products
and preparations for washing the
skin, in the form of liquid or cream
and put up for retail sale, whether or
not containing soap. quintal
quintal
quintal
quintal
*
25%
*
25%
34.02 Organic surface-active agents
(other than soap); surface- active
preparations, washing preparations
(including auxiliary washing
preparations) and cleaning
preparations, whether or not
containing soap, other than those of
heading No. 34.01.

parations
(including auxiliary washing
preparations) and cleaning
preparations, whether or not
containing soap, other than those of
heading No. 34.01.

- Organic surface-active agents,
whether or not put up for retail sale
3402.11.00 - - Anionic kg 5%
3402.12.00 - - Cationic kg 5%
3402.13.00 - - Non-ionic kg 5%
3402.19.00 - - Other kg #
3402.20.00 - Preparations put up for retail sale kg #

nic kg 5%
3402.12.00 - - Cationic kg 5%
3402.13.00 - - Non-ionic kg 5%
3402.19.00 - - Other kg #
3402.20.00 - Preparations put up for retail sale kg #

- Other
3402.90.10 - - - Wetting agents and spreaders,
in liquid powder form specially
prepared for use in conjunction
with spray fluids for the prevention
or treatment of disease in plants or
trees
kg 5%
3402.90.90 - - - Other kg 15%
34.03 Lubricating preparations,
(including cutting oil preparations,
bolt or nut release preparations,
anti-trust or anti- corrosion
preparations and mould release
preparations, based on lubricants)
and preparations of a kind used for
oil or grease treatment of textile
materials, leather, furskins or other
materials, but excluding
preparations containing, as basic
constituents, 70% or more by
weight of petroleum oils or of oils
obtained from bituminous minerals.

s, but excluding
preparations containing, as basic
constituents, 70% or more by
weight of petroleum oils or of oils
obtained from bituminous minerals.

- Containing petroleum oils or oils
obtained from bituminous minerals
- - - Preparations for the treatment
of textile materials, leather,
furskins or other materials
3403.11.11 - - In bulk kg free
3403.11.12 - - Not in bulk kg 5%
3403.11.20 - - - Grease (mineral) kg 5%
- - Other
3403.19.11 - - - In bulk kg free
3403.19.12 - - - Not in bulk kg 5%
3403.19.20 - - - Greases kg 5%
- Other
3403.91.00 - - Preparations for the treatment of
textile materials, leather, furskins or
other materials
kg free
3403.99.00 - - Other kg free
34.04 Artificial waxes and prepared
waxes
- Of chemically modified lignite
3404.10.10 - - - In bulk kg 5%
3404.10.20
3404.20.10
- - - Not in bulk
- Of poly (oxyethylene)
(polyethleneglycol:
kg
kg
15%
5%

cally modified lignite
3404.10.10 - - - In bulk kg 5%
3404.10.20
3404.20.10
- - - Not in bulk
- Of poly (oxyethylene)
(polyethleneglycol:
kg
kg
15%
5%

3404.20.20 -- In bulk
-- Not in bulk
kg 15%
* 25% or K2,500 per kg whichever is the greater
# 25% or K1,200 per kg whichever is the greater
Heading
H S Code Description of Goods
Statistical
Unit of
Quantity
Duty Rate
Remarks
- Of polyethylene glycol
3404.20.10 - - - In bulk kg 5%
3404.20.20 - - - Not in bulk kg 5%
- Other
3404.90.10 - - In bulk kg 5%
3404.90.20 - - - Not in bulk kg 5%
34.05 Polishes and creams, for
footwater, furniture, floors,
coachwork, glass or metal,
scouring pastes and powders
and similar preparations
(whether or not in the form of
paper, wadding, felt,
nonwoven, cellular plastics or
cellular rubber, impregnated,
coated or covered with such
preparations), excluding
waxes of heading No. 34.04.

g, felt,
nonwoven, cellular plastics or
cellular rubber, impregnated,
coated or covered with such
preparations), excluding
waxes of heading No. 34.04.

3405.10.00 - Polishes, creams and similar
preparations for footwear or
leather
kg 25%
3405.20.00 - Polishes, creams and similar
preparations for the
maintenance of wooden
furniture, floors or other
woodwork
kg 25%
3405.30.00 - Polishes and similar
preparations for coachwork,
other than metal polishes
kg 25%
3405.40.00 - Scouring pastes and powders
and other scouring
preparations
kg 25%
3405.90.00 - Other kg 25%
34.06 3406.00.00 Candles, tapers and the like kg 25% or
k2000 per
kg
whichever
is the

and other scouring
preparations
kg 25%
3405.90.00 - Other kg 25%
34.06 3406.00.00 Candles, tapers and the like kg 25% or
k2000 per
kg
whichever
is the

greater
34.07 Modelling pastes, including
those put up for children's
amusement; preparations
known as "dental wax" or as
"dental impressions
compounds", put up in sets, in
packings for retail sale or in
plates, horseshoe shapes, sticks
or similar forms; other
preparations for use in
dentistry, with a basis of
plaster (or calcined gypsum or
calcium sulphate). 3407.00.10 Dental goods kg free
3407.00.90 Other kg 25%
(As amended by Act No. 9 of 1997, No.4 of 1999 , No. 3 of 2000, No. 2 of 2001 and No. 1 of 2002)
CHAPTER 35
Albuminoidal substances; modified starches; glues; enzymes
Notes
1. This Chapter does not cover
(a) Yeasts (heading 21.02);
(b) Blood fractions (other than blood albumin not prepared for therapeutic or prophylactic uses), medicaments or other products
of Chapter 30;
(c) Enzymatic preparations for pre-tanning (heading 32.02;
(d) Enzymatic soaking or washing preparations and other products of Chapter 34;
(e) Hardened proteins (heading 39.13); or
(f) Gelatin products of the printing industry (Chapter 49). 2.

reparations and other products of Chapter 34;
(e) Hardened proteins (heading 39.13); or
(f) Gelatin products of the printing industry (Chapter 49). 2.

For the purposes of heading 34.05, the term "dextrins" means starch degradation
products with a reducing sugar content, expressed as dextrose on the dry substance, not
exceeding 10%. Such products with a reducing sugar content exceeding 10% fall in
heading 17.02. (As amended by Act No. 1 of 2002)
Heading
H S Code Description of Goods
Statistical
Unit of
Quantity
Duty
Rate Remarks
35.01 Casein, caseinates and other casein
derivatives; casein glues. - Casein
3501.10.10 - - - In bulk kg 25%
3501.10.20 - - - Not in bulk kg 25%
- Other
3501.90.10 - - - Casein glues kg 25%
- - Other

ves; casein glues. - Casein
3501.10.10 - - - In bulk kg 25%
3501.10.20 - - - Not in bulk kg 25%
- Other
3501.90.10 - - - Casein glues kg 25%
- - Other

3501.90.91 - - - - In bulk kg 25%
3501.90.92 - - - - Not in bulk kg 25%
35.02 Albumins (including concentrates
of two or more whey proteins,
containing by weight more than
80% whey protein calculated on the
dry matter), albuminates and other
albumin derivatives. - Egg albumin
3502.11.00 - - Dried kg 25%
3502.19.00 - - Other kg 25%
3502.20.00 - Milk albumin, including
concentrates of two or more whey
proteins
kg 25%
3502.90.00 - Other kg 25%
35.03 Gelatin (including gelatin in
rectangular (including square)
sheets, whether or not
surface-worked or coloured) and
gelatin derivatives; isinglass; other
glues of animal origin, excluding
casein glues of heading No. 35.01. 3503.00.10 - - - In bulk kg 5%
3503.00.20 - - - Not in bulk kg 25%
35.04 3504.00.00 Peptones and their derivatives; other protein
substances and their derivatives, not elsewhere
specified or included; hide power, whether or not
chromed. kg 25%
35.05 Dextrins and other modified
starches (for example,
pregelatinised or esterified
starches); glues based on starches,
or on dextrins or other modified
starches.

and other modified
starches (for example,
pregelatinised or esterified
starches); glues based on starches,
or on dextrins or other modified
starches.

3505.10.00 - Dextrims and other modified
starches
kg 5%
3505.20.00 - Glues kg 5%
Heading
H S Code Description of Goods
Statistical
Unit of
Quantity
Duty
Rate Remarks
35.06 Prepared glues and other prepared
adhesives, not elsewhere specified
or included; products suitable for
use as glues or adhesives, put up for
retail sale as glues or adhesives, not
exceeding a net weight of 1kg.

ecified
or included; products suitable for
use as glues or adhesives, put up for
retail sale as glues or adhesives, not
exceeding a net weight of 1kg.

3506.10.00 - Products suitable for use as glues
or adhesives, put up for retail sale as
glues or adhesives, not exceeding a
net weight of 1kg
kg 25%
- Other
3506.91.10
- - Adhesives based on polymers of
heading 39.01 to 39.13 or on rubber
or plastics (including artificial
resins)
-- When imported in bulk for use in
Tyre retreading or remoulding
kg 5%
3506.91.20
3506.99.00
-- Other
- - Other
kg
kg
5%
5%
35.07 Enzymes; prepared enzymes not
elsewhere specified or included. 3507.10.00 - Rennet and concentrates thereof kg 5%
3507.90.00 - Other kg 5%
(As amended by Act No.1 of 1998, No.4 of 1999 and No. 1 of 2002)
CHAPTER 36
Explosives; pyrotechnic products; matches; pyrophoric alloys; certain combustible preparations
Note
1. This Chapter does not cover separate chemically defined compounds other than those described in Note 2(a) or (b) below. 2.

stible preparations
Note
1. This Chapter does not cover separate chemically defined compounds other than those described in Note 2(a) or (b) below. 2.

The expression "articles of combustible materials" in heading 36.06 applies only to
(a) Metaldehyde, hexamethylenetetramine and similar substances, put up in forms (for example, tablets, sticks or similar forms)
for use as fuels; fuels with a basis of alcohol, and similar prepared fuels, in solid or semi-solid form;
(b) Liquid or liquefied-gas fuels in containers of a kind used for filling or refilling cigarette or similar lighters and of a capacity
not exceeding 300cm; and
(c) Resin torches, firelighters and the like. Heading
H S Code Description of Goods
Statistical
Unit of
Quantity
Duty
Rate Remarks
36.01 3601.00.00 Propellent powders. kg 25%
36.02 Prepared explosives, other than
propellent powders. 3602.00.10 - - - Dynamite kg 15%
3602.00.20 - - - Gelignite kg 15%
3602.00.30 - - - Dynagel kg 15%
3602.00.90 - - - Other kg 15%
36.03 Safety fuses; detonating fuses;
percussion or detonating caps;
ingniters; electric detonators. 3603.00.10 - - - Unassembled No. 5%
3603.00.90 - - - Other No. 25%

s; detonating fuses;
percussion or detonating caps;
ingniters; electric detonators. 3603.00.10 - - - Unassembled No. 5%
3603.00.90 - - - Other No. 25%

36.04 Fireworks, signalling flares, rain
rockets, fog signals and other
pyrotechnic articles. 3604.10.00 - - Fireworks - 25%
3604.90.00 - - Other - 15%
36.05 3605.00.00 Matches, other than pyrotechnic articles of
heading No.36.04. per 100 25%
36.06 Ferro-cerium and other pyrophoric
alloys in all forms; articles of
combustible materials as specified
in Note 2 to this Chapter. 3606.10.00 - Liquid or liquefied-gas fuels in
containers of a kind used for filling
or refilling cigarette or similar
lighters and of a capacity not
exceeding 300cm3
25%
3606.90.00 - Other 15%
(As amended by Act No.4 of 1999 and No. 1 of 2002)
CHAPTER 37
Photographic or cinematographic goods
Notes
1. This Chapter does not cover waste or scrap
2. In this Chapter the word "photographic" relates to the process by which visible images
are formed, directly or indirectly, by the action of light or other forms of radiation on
photosensitive surfaces.

the process by which visible images
are formed, directly or indirectly, by the action of light or other forms of radiation on
photosensitive surfaces.

Heading
H S Code Description of Goods
Statistical
Unit of
Quantity
Duty
Rate Remarks
37.01 Photographic plates and film in the
flat, sensitised, unexposed, of any
material other than paper,
paperboard or textiles; instant print
film in the flat, sensitised,
unexposed, whether or not in packs. 3701.10.00 - For X-ray free
3701.20.00 - Instant print film 15%
3701.30.00 - Other plates and film, with any
side exceeding 255mm
15%
- Other
3701.91.00 - - For colour photography
(polychrome)
15%
3701.99.00 - - Other 15%
37.02 Photographic film in rolls,

any
side exceeding 255mm
15%
- Other
3701.91.00 - - For colour photography
(polychrome)
15%
3701.99.00 - - Other 15%
37.02 Photographic film in rolls,

sensitised, unexposed, of any
material other than paper,
paperboard or textiles; instant print
film in rolls, sensitised, unexposed.

sensitised, unexposed, of any
material other than paper,
paperboard or textiles; instant print
film in rolls, sensitised, unexposed.

3702.10.00 - For X-ray free
3702.20.00 - Instant print film 25%
- Other film, without perforations,
of a width not exceeding 105mm
3702.31.00 - - For colour photography
(polychrome)
m2 25%
3702.32.00 - - Other, with silver halide
emulsion
m2 25%
3702.39.00 - - Other m2 25%
- Other film, without perforations,
of a width exceeding 105mm
3702.41.00 - - Of a width exceeding 610mm
and a length exceeding 200m, for
colour photography (polychrome)
m2 25%
3702.42.00 - - Of a width exceeding 610mm
and of a length exceeding 200m,
other than for colour photography
m2 25%
3702.43.00 - - Of a width exceeding 610mm
and of a length not exceeding 200m
m2 25%
3702.44.00 - - Of a width exceeding 105mm but
not exceeding 610mm
m2 25%
- Other film, for colour photography
(polychrome)
3702.51.00 - - Of a width not exceeding 16mm
and of a length not exceeding 14m
m2 25%
3702.52.00 - - Of a width not exceeding 16mm
and of a length exceeding 14m
m2 25%
3702.53.00 - - Of a width exceeding 16m m but
not exceeding 35mm and of a length
not exceeding 30m, for slides
m2 25%
3702.54.00 - - Of a width exceeding 16mm but
not exceeding 35 mm and of a
length not exceeding 30m, other
than for slides
m2 25%
3702.55.00 - - Of a width exceeding 16mm but
not exceeding 35mm and of a length
exceeding 30m
m2 25%
Heading
H S Code Description of Goods
Statistical
Unit of
Quantity
Duty
Rate Remarks
3702.56.00 - - Of a width exceeding 35mm m2 25%

eeding 30m
m2 25%
Heading
H S Code Description of Goods
Statistical
Unit of
Quantity
Duty
Rate Remarks
3702.56.00 - - Of a width exceeding 35mm m2 25%

- Other
3702.91.00 - - Of a width not exceeding 16mm m2 25%
3702.93.00 - - Of a width exceeding 16mm but
not exceeding 35mm and of a length
not exceeding 30m
m2 25%
3702.94.00 - - Of a width exceeding 16mm but
not exceeding 35mm and of a length
exceeding 30m
m2 25%
3702.95.00 - - Of a width exceeding 35mm m2 25%
37.03 Photographic paper, paperboard
and textiles, sensitised, unexposed. 3703.10.00 - In rolls of a width exceeding
610mm
kg 25%
3703.20.00 - Other, for colour photography
(polychrome)
kg 25%
- Other
3703.90.10 - - - For X-ray kg free
3703.90.90 - - - Other kg 25%
37.04 Photographic plates, film,
paperboard and textiles, exposed
but not developed. 3704.00.10 - - - For X-ray kg free
3704.00.20 - - - Cinematographic kg 25%
3704.00.90 - - - Other kg 25%
37.05 Photographic plates and film,
exposed and developed, other than
cinematograph film. 3705.10.00 - For offset reproduction kg 25%
3705.20.00 - Microfilms kg 25%
3705.90.00 - Other kg 25%
37.06 Cinematograph film, exposed and
developed, whether or not
incorporating sound track or
consisting only of sound track.

3705.90.00 - Other kg 25%
37.06 Cinematograph film, exposed and
developed, whether or not
incorporating sound track or
consisting only of sound track.

3706.10.00 - Of a width of 35mm or more m2 25%
3706.90.00 - Other m2 25%
37.07 Chemical preparations for
photographic uses (other than
varnishes, glues adhesives and
similar preparations); unmixed
products for photographic uses, put
up in measured portions or put up
for retail sale in a form ready for
use. 3707.10.00 - Sensitising emulsions 25%
3707.90.00 - Other 25%

hic uses, put
up in measured portions or put up
for retail sale in a form ready for
use. 3707.10.00 - Sensitising emulsions 25%
3707.90.00 - Other 25%

(As amended by Act No. 1 of 2002)
CHAPTER 38
Miscellaneous chemical products
Notes
1. This Chapter does not cover
(a) Separate chemically defined elements or compounds with the exception of the following
(1) Artificial graphite (Heading 38.01);
(2) Insecticides, rodenticides, fungicides, herbicides, anti-sprouting products and
plant-growth regulators, disinfectants and similar products, put up as described
in heading 38.08;
(3) Products put up as charges for fire-extinguishers or put up in fire-extinguishing
grenades (heading 38.13);
(4) Certified reference materials specified in Note below;
(5) Products specified in Note 3 (a) or (c) below. (b) Mixtures of chemicals with foodstuffs or other substances with nutritive value, of a kind used in the preparation of human
foodstuffs generally (heading 21.06).

f chemicals with foodstuffs or other substances with nutritive value, of a kind used in the preparation of human
foodstuffs generally (heading 21.06).

(c) Ash and residues (including sludges, other than sewage sludge), containing metals, arsenic or their mixtures and meeting the
requirements of Note 3 (a) or 3(a) or 3(b) of Chapter 26 (heading 26.20);
(d) Medicaments (heading 30.03 or 30.04) or
(e) Spent catalysts of a kind used for the extraction of base metals or for the
manufacture of chemical compounds of base metals (heading 26.20), spent
catalysts of a kind used principally for the recovery of precious metal (heading
71.12) or catalysts consisting of metals or metal alloys in the form of, for example,
finely divided powder or woven gauze (Section XIV or XV). 2(A) For the purpose of heading 38.22, the expression "certified reference materials" means
reference materials which are accompanied by a certificate which indicates the values for
the certified properties, the method used to determine these value and the degree of
certainty associated with each value and which are suitable for analytical calibrating or
referencing purposes.

etermine these value and the degree of
certainty associated with each value and which are suitable for analytical calibrating or
referencing purposes.

(B) With the exception of the products of Chapter 28 or 29, for the classification of
certified reference materials, heading 38.22 shall take precedence over any other heading in
the Nomeclature";
3. Heading 38.24, includes the following goods which are not to be classified in any other
heading of the nomenclature
(a) Cultured crystals (other han optical elements) weighing not less than 2.5g each, of magnesium oxide or of the halides of the
alkali or alkaline-earth metals;
(b) Fusel oil; Dippel's oil;
(c) Ink removers put up in packings for retail sale;
(d) Stencil correctors and other correcting fluids put up in packings for retail sale; and
(e) Ceramic firing testers, fusible (for example, Seger cones). 4. Throughout the Nomenclature, "municipal waste" means waste if a kind collected form house holds, hotels, restaurants, hospitals,
shops, offices etc., road and pavement sweepings as well as construction and demolition waste. Municipal waste generally contains a
large variety of materials such as plastics, rubber, wood, paper, textiles, glass, metals, food materials, broken furniture and other
damaged or discarded articles.

of materials such as plastics, rubber, wood, paper, textiles, glass, metals, food materials, broken furniture and other
damaged or discarded articles.

The term "municipal waste" however, does not cover-
(a) individual materials or articles segregated from the waste, such as waste plastics, rubber, wood paper textiles, glass or metals and

es not cover-
(a) individual materials or articles segregated from the waste, such as waste plastics, rubber, wood paper textiles, glass or metals and

spent batteries which fall in their appropriate headings of the Nomenclature;
(b) industrial waste;
(c) waste pharmaceuticals, as defined in Note 4 (k) to Chapter 30; or
(d) clinical waste, as defined in paragraph (a) of Note 6 below:
5. For the purposes of heading 38.25 "sewage sludge "means sludge arising form urban effluent treatment plant and includes
pre-treatment waste, scourings and unstablised sludge. Stablished sludge when suitable for use as fertilizer is excluded (Chapter 31). 6. For the purpose of heading 38.25, expression "other waste " applies to-
(a) clinical waste, that is, contaminated waste arising from medical research, diagnosis, treatment or procedure, which often
contain pathogens and pharmaceutical substances and require special disposal procedure (for example, soiled dressings, used gloves and
used syringes);
(b) waste of metal pickling liquors, hydraulic fluids, brake fluids and anti-freezing fluids; and
(c) waste organic solvents;
(d) other waste from chemicals or allied industries; but the expression "other wastes "does not, however, cover wastes which
contain mainly petroleum oils or oils obtained from bituminous minerals (heading 27.10).

pression "other wastes "does not, however, cover wastes which
contain mainly petroleum oils or oils obtained from bituminous minerals (heading 27.10).

Subheading Note
1. For the purpose of subheadings 3825.41.00 and 3825.49.00,
"waste or organic solvents" are wastes containing mainly organic solvents, not fit for further use as presented as primary products,
whether or not intended for recovery of the solvents. (As amended by Act No. 1 of 2002)
Heading
H S Code Description of Goods
Statistical
Unit of
Quantity
Duty
Rate Remarks
38.01 Artificial graphite; colloidal or
semi- collodial graphite;
preparations based on graphite or
other carbon in the form of pastes,
blocks, plates or other semi-
manufactures. 3801.10.00 - Artificial graphite kg 15%
3801.20.00 - Colloidal or semi-colloidal
graphite
kg 15%
3801.30.00 - Carbonaceous pastes for
electrodes and similar pastes for
furnance linings
kg 15%
3801.90.00 - Other kg 15%
38.02 Activated carbon; activated natural
mineral products; animal black,
including spent animal black. 3802.90.00 - Activated carbon kg 15%
3802.90.00 - Other kg 15%
38.03 3803.00.00 Tall oil, whether or not refined. kg 15%
38.04 3804.00.00 Residual lyes from the manufacture of wood pulp,
whether or not concentrated, desugared or
chemically treated, including lignin sulphonates,
but excluding tall oil of heading No.

acture of wood pulp,
whether or not concentrated, desugared or
chemically treated, including lignin sulphonates,
but excluding tall oil of heading No.

38.03. kg 15%
38.05 Gum, wood or sulphate turpentine
and other terpenic oils produced by
the distillation or other treatment of
coniferous woods; crude dipentene;
sulphite turpentine and other crude

tine
and other terpenic oils produced by
the distillation or other treatment of
coniferous woods; crude dipentene;
sulphite turpentine and other crude

para-cymene; pine oil containing
alpha- terpineol as the main
constituents. Heading
H S Code Description of Goods
Statistical
Unit of
Quantity
Duty
Rate Remarks
3805.10.00 - Gum, wood or sulphate turpentine
oils
kg 15%
3805.20.00 - Pine oil litre 15%
3805.90.00 - Other kg 15%
38.06 Rosins and resin acids, and
derivatives thereof; rosin spirit and
rosin oils; run gums. 3806.10.00 - Rosin and resin acids kg 15%
3806.20.00 - Salts of rosin, of resin acids or of
derivatives of rosin or resin acids,
other than salts of rosin adducts
kg 15%
3806.30.00 - Ester gums kg 15%
3806.90.00 - Other kg 15%
38.07 3807.00.00 Wood tar; wood tar oils; wood creosote; wood
naphtha; vegetable pitch; brewers pitch and
similar preparations based on rosin, resin acids or
on vegetable pitch. kg 15%
38.08 Insecticides, rodenticides,
fungicides, herbicides,
anti-sprouting products and
plant-growth regulators,
disinfectants and similar products,
put up in forms or packings for
retail sale as preparations or articles
(for example, sulphur-treated
bands, wicks and candles, and
fly-papers).

ucts,
put up in forms or packings for
retail sale as preparations or articles
(for example, sulphur-treated
bands, wicks and candles, and
fly-papers).

3808.10.10
3808.10.90
- Insecticides:
- - For use in agriculture or
horticulture
- - Other
kg
kg
15%
15%
3808.20.10
3808.20.90
- Fungicides
- - For use in agriculture or
horticulture
- - Other
kg
kg
free
5%
3808.30.00 - Herbicides, anti-sprouting
products and plant-growth
regulators
kg free
3808.40.10
- Disinfectants
- - For use in agriculture or kg 15%

%
3808.30.00 - Herbicides, anti-sprouting
products and plant-growth
regulators
kg free
3808.40.10
- Disinfectants
- - For use in agriculture or kg 15%

3808.40.90 horticulture
- - Other
kg 15%
3808.90.10
3808.90.90
- Other
- - For use in agriculture or
horticulture
- - Other
kg
kg
15%
15%
38.09 Finishing agents, dye carriers to
accelerate the dyeing or fixing of
dyestuffs and other products and
preparations (for example,
dressings and mordants), of a kind
used in the textile, paper, leather or
the like industries, not elsewhere
specified or included. 3809.10.00 - With a basis of amylaceous
substances
kg 5%
- Other
3809.91.00 - - Of a kind used in the textile
industry or like industries
kg 5%
3809.92.00 - - Of a kind used in the paper or
like industries
kg 5%
3809.99.00 - - Of a kind used in the leather or
like industries
kg 15%
38.10 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 electrodes or rods.

r
welding powders and pastes
consisting of metal and other
materials; preparations of a kind
used as cores or coatings for
welding electrodes or rods.

3810.10.00 - Pickling preparations for metal
surfaces; soldering, brazing or
welding powders and pastes
consisting of metal and other
materials
kg 15%
3810.90.00 - Other kg 15%
Heading
H S Code Description of Goods
Statistical
Unit of
Quantity
Duty
Rate Remarks
38.11 Anti-knock preparations, oxidation
inhibitors, gum inhibitors, viscosity
improvers, anti-corrosive
preparation and other prepared

y
Rate Remarks
38.11 Anti-knock preparations, oxidation
inhibitors, gum inhibitors, viscosity
improvers, anti-corrosive
preparation and other prepared

additives, for mineral oils
(including gasoline) or for other
liquids used for the same purposes
as mineral oils. - Anti-knock preparations
3811.11.00 - - Based on lead compounds kg 15%
3811.19.00 - - Other kg 15%
- Additives for lubricating oils
3811.21.00 - - Containing petroleum oils or oils
obtained from bituminous minerals
kg free
3811.29.00 - - Other kg free
3811.90.00 - Other kg 15%
38.12 Prepared rubber accelerators;
compound plasticisers for rubber or
plastics, not elsewhere specified or
included; anti-oxidising
preparations and other compound
stabilisers for rubber or plastics. 3812.10.00 - Prepared rubber accelerators kg 15%
3812.20.00 - Compound plasticisers for rubber
or plastics
kg 15%
3812.30.00 - Anti-oxidising preparations and
other compound stabilisers for
rubber or plastics
kg 15%
38.13 3813.00.00 Preparations and charges for fire- extinguishers;
charged fire- extinguishing grenades. kg 15%
38.14 Organic composite solvents and
thinners, not elsewhere specified or
included; prepared paint or varnish
removers.

extinguishing grenades. kg 15%
38.14 Organic composite solvents and
thinners, not elsewhere specified or
included; prepared paint or varnish
removers.

3814.00.10 - - - Paint removers kg 15%
3814.00.90 - - - Other litre 15%
38.15 Reactions initiators, reaction
accelerators and catalytic
preparations, not elsewhere
specified or included. - Supported catalysts
3815.11.00 - - With nickel or nickel compounds
as the active substance
kg 15%
3815.12.00 - - With precious metal or precious
metal compounds as the active
substance
kg 15%
3815.19.00 - - Other kg 15%
3815.90.00 - Other kg 15%
38.16 3816.00.00 Refractory cements, mortars, concretes and
similar compositions, other than products of
heading No. 38.01. kg 5%
38.17 Mixed alkylbenzenes and mixed

0 Refractory cements, mortars, concretes and
similar compositions, other than products of
heading No. 38.01. kg 5%
38.17 Mixed alkylbenzenes and mixed

alkylnaphthalenes, other than those
of heading No. 27.07 or 29.02. 3817.10.00 - Mixed alkylbenzens and mixed
Alkynaphthalenes, other than those
of Heading 27.07 or 29.02 kg free
3817.20.00 - Mixed alkylnaphthalenes kg free
38.18 3818.00.00 Chemical elements doped for use in electronics, in
the form of discs, wafers or similar forms;
chemical compounds doped for use in electronics. kg 15%
(As amended by Act No. 3 of 2004)
Heading
H S Code Description of Goods
Statistical
Unit of
Quantity
Duty
Rate Remarks
38.19 3819.00.00 Hydraulic brake fluids and other prepared liquids
for hydraulic transmission, not containing or
containing less than 70% by weight of petroleum
oils or oils obtained from bituminous minerals. kg 15%
38.20 3820.00.00 Anti-freezing preparations and prepared de-icing
fluids. kg 15%
38.21 3821.00.00 Prepared culture media for development of
micro-organisms. kg free
38.22 3822.00.00 Diagnostic or laboratory reagents on a backing
and prepared diagnostic or laboratory reagents
whether or not on a backing, other than those of
heading No. 30.02 or 30.06 certified reference
materials.

prepared diagnostic or laboratory reagents
whether or not on a backing, other than those of
heading No. 30.02 or 30.06 certified reference
materials.

kg free
38.23 Industrial monocarboxylic fatty
acids; acid oils from refining;
industrial fatty alcohols. - Industrial monocarboxylic fatty
acids; acid oils from refining
3823.11.00 - - Stearic acid kg 15%
3823.12.00 - - Oleic acid kg 15%
3823.13.00 - - Tall oil fatty acids kg 15%
3823.19.00 - - Other kg 15%
3823.70.00 - Industrial fatty alcohols kg 15%
38.24 Prepared binders for foundry
moulds or cores; chemical products
and preparations of the chemical or
allied industries (including those
consisting of mixtures of natural
products), not elsewhere specified
or included;
3824.10.00 - Prepared binders for foundry
moulds or cores
kg 15%
3824.20.00 - Naphthionic acids, their
water-insoluble salts and their
esters
kg 15%
3824.30.00 - Non-agglomerated metal carbides
mixed together or with metallic
binders
kg 15%

acids, their
water-insoluble salts and their
esters
kg 15%
3824.30.00 - Non-agglomerated metal carbides
mixed together or with metallic
binders
kg 15%

3824.40.00 - Prepared additives for cements,
mortars or concretes
kg 15%
3824.50.00 - Non-refractory mortars and
concretes
kg 15%
3824.60.00 - Sorbitol other than that of
subheading No. 2905.44
kg 15%
- Mixtures containing
perhalogenated derivatives of
acyclic hydrocarbons containing
two or more different halogens
3824.71.00 - - Containing acyclic hydrocarbons
perhalogenated only with fluorine
and chlorine
kg 15%
3824.79.00 - - Other kg 15%
38.25
3824.90.00
3825.10.00
3825.20.00
3825.30.00
3825.41.00
3825.49.00
3825.50.00
3825.61.00
3825.69.00
3825.90.00
- - Other
Residual products of the chemical or allied
industries, not elsewhere specified or included;
municipal waste; sewage sludge; other wastes
specified in Note 6 to this Chapter. - Municipal waste
- Sewage sludge
- Clinical waste
- Waste organic solvents:
-- Halogenated
-- Other
- Wastes of metal pickling liquors, hydraulic fluids,
brake fluids and anti-freeze fluids
- Other waste from chemical or allied industries
-- Mainly containing organic constituents
-- Other
- Other
kg
kg
kg
kg
kg
kg
kg
kg
kg
kg
5%
15%
15%
15%
15%
15%
15%
15%
15%
15%
(As amended by Act No. 9 of 1997, No.4 of 1999, No. 3 of 2000, No. 2 of 2001 and No.

kg
kg
kg
kg
kg
kg
kg
kg
kg
5%
15%
15%
15%
15%
15%
15%
15%
15%
15%
(As amended by Act No. 9 of 1997, No.4 of 1999, No. 3 of 2000, No. 2 of 2001 and No.

1 of 2002)
Section VII PLASTICS AND ARTICLES THEREOF; RUBBER AND
ARTICLES THEREOF
Notes. 1. Goods put up in sets consisting of two or more separate constituents, some or all of which fall in this Section and are intended to be
mixed together to obtained a product of Section VI or VII, are to be classified in the heading appropriate to that product, provided that the
constituents are
(a) Having regard to the manner in which they are put up, clearly identifiable as being intended to be used together without first
being repacked;
(b) Presented together; and
(c) Identifiable, whether by their nature or by the relative proportions in which they are present, as being complementary one to
another. 2. Except for the goods of heading 39.18 or 39.19, plastics, rubber, and articles thereof,
printed with motifs, characters or pictorial representations, which are not merely incidental

39.18 or 39.19, plastics, rubber, and articles thereof,
printed with motifs, characters or pictorial representations, which are not merely incidental

to the primary use of the goods, fall in Chapter 49. CHAPTER 39
Plastics and articles thereof
Notes
1. Throughout the Nomenclature, the expression "plastics" means those materials of heading 39.01 to 39.14 which are or have been
capable, either at the moment of polymerisation or at some subsequent stage, of being formed under external influence (usually heat and
pressure, if necessary with a solvent or plasticiser) by moulding, casting, extruding, rolling or other process into shapes which are
retained on the removal of the external influence. Throughout the Nomenclature any reference to "plastics" also includes vulcanised fibre. The expression, however, does not apply to materials regarded as textile materials of
Section XI. 2.

nce to "plastics" also includes vulcanised fibre. The expression, however, does not apply to materials regarded as textile materials of
Section XI. 2.

This Chapter does not cover
(a) Waxes of heading 27.12 or 34.04;
(b) Separate chemically defined organic compounds (Chapter 29);
(c) Heparin or its salts (heading 30.01);
(d) Solutions (other than collodions) consisting of any of the products specified in heading 39.01 to 39.13 in volatile organic
solvents when the weight of the solvent exceeds 50% of the weight of the solution (heading 32.08); stamping foils of heading
32.12;
(e) Organic surface-active agents or preparations of heading 34.02;
(f) Run gums or ester gums (heading 38.06);
(g) Diagnostic or laboratory reagents on a backing of plastics (heading 38.22);
(h) Synthetic rubber, as defined for the purpose of Chapter 40, or articles thereof;
(ij) Saddlery or harness (heading 42.01) or trunks, suitcases, handbags or other containers of heading 42.02;
(k) Plaits, wickerwork or other articles of Chapter 46;
(l) Wall coverings of heading 48.14;
(m) Goods of Section XI (textiles and textile articles);
(n) Articles of Section XII (for example, footwear, headgear, umbrellas, sun umbrellas, walking-sticks, whips, riding-crops or
parts thereof);
(o) Imitation jewellery of heading 71.71;
(p) Articles of Section XVI (machines and mechanical or electrical appliances);
(q) Parts of aircraft or vehicles of Section XVII;
(r) Articles of Chapter 90 (for example, optical elements, spectacle frames, drawing instruments);
(s) Articles of Chapter 91 (for example, clock or watch cases);
(t) Articles of Chapter 92 (for example, musical instruments or parts thereof);
(u) Articles of Chapter 94 (for example, furniture, lamps and lighting fittings, illuminated signs, prefabricated buildings);
(v) Articles of Chapter 95 (for example, toys, games, sports requisites); or
(w) Articles of Chapter 96 (for example, brushes, buttons, slide fasteners, combs, mouthpieces or stems for smoking pipes,
cigarette-holders or the like, parts of vacuum flasks or the like, pens, propelling pencils).

asteners, combs, mouthpieces or stems for smoking pipes,
cigarette-holders or the like, parts of vacuum flasks or the like, pens, propelling pencils).

3. Heading 39.01 to 39.11 apply to goods of a kind produced by chemical synthesis,
falling in the following categories
(a) Liquid synthetic polylefins of which less than 60% by volume distils at 300ºC, after conversion to 1,013 millibars when a
reduced-pressure distillation method is used (headings 39.01 and 39.02);
(b) Resins not highly polymerised, of the coumarone-indene type (heading . 39.11);
(c) Other synthetic polymers with an average of at least 5 monomer units;
(d) Silicones (heading 39.10);
(e) Resoles (heading 39.09) and other prepolymers. 4. The expression "copolymers" covers all polymers in which no single monomer unit

(heading 39.10);
(e) Resoles (heading 39.09) and other prepolymers. 4. The expression "copolymers" covers all polymers in which no single monomer unit

contributes 95% or more by weight to the total polymer content. For the purposes of this
Chapter, except where the context otherwise requires, copolymers (including
co-polycondensates, co-polyaddition products, block copolymers and graft copolymers)
and polymer blends are to be classified in the heading covering polymers of that
comonomer unit which predominates by weight over every other single comonomer unit. For the purposes of this Note, constituent comonomer units of polymers falling in the same
heading shall be taken together. If no single comonomer unit predominates, copolymers or polymer blends, as the case
may be, are to be classified in the heading which occurs last in numerical order among those
which equally merit consideration. 5. Chemically modified polymers, that is those in which only appendages to the main
polymer chain have been changed by chemical reaction, are to be classified in the heading
appropriate to the unmodified polymer. This provision does not apply to graft copolymers. 6.

by chemical reaction, are to be classified in the heading
appropriate to the unmodified polymer. This provision does not apply to graft copolymers. 6.

In heading 39.01 to 39.14, the expression "primary forms" applies only to the following
forms
(a) Liquids and pastes, including dispersions (emulsions and suspensions) and solutions;
(b) Block of irregular shape, lumps, powders (including moulding powders), granules, flakes and similar bulk forms. 7. Heading 39.15 does not apply to waste, parings and scrap of a single thermoplastic
material, transformed into primary forms (heading 39.01 to 39.14). 8. For the purposes of heading 39.17, the expression "tubes, pipes and hoses" means
hollow products, whether semi-manufactures or finished products of agarden hose,
perforated tubes). This expression also includes sausage casings and other lay-flat tubing. However, except for the last-mentioned, those having an internal cross-section other than
round, oval, rectangular (in which the length does not exceed 1.5 times the width) or in the
shape of a regular polygon are not to be regarded as tubes, pipes and hoses but as profile
shapes. 9.

h does not exceed 1.5 times the width) or in the
shape of a regular polygon are not to be regarded as tubes, pipes and hoses but as profile
shapes. 9.

For the purposes of heading 39.18, the expression "wall or ceiling coverings of
plastics" applies to products in rolls, of a width not less than 45cm, suitable for wall or
ceiling decoration, consisting of plastics fixed permanently on a backing of any material
other than paper, the layer of plastic (on the face side) being grained, embossed, coloured,
design-printed or otherwise decorated. 10. In heading 39.20 to 39.21, the expression "plates, sheet, flim, foil and strip" applies
only to plates, sheets, film, foil and strip (other than those of Chapter 54) and to blocks of
regular geometric shape, whether or not printed or otherwise surface-worked, uncut or cut
into rectangles (including squares) but not further worked (even if when so cut, they
become articles ready for use). 11.

surface-worked, uncut or cut
into rectangles (including squares) but not further worked (even if when so cut, they
become articles ready for use). 11.

Heading 39.25 applies only to the following articles, not being products covered by
any of the earlier headings of sub-Chapter II
(a) Reservoirs, tanks (including septic tanks), vats and similar containers, of a capacity exceeding 300 litres;
(b) Structural elements used, for example, in floors, walls or partitions, ceilings or roofs;
(c) Gutters and fittings thereof;
(d) Doors, windows and their frames and thresholds for doors;
(e) Balconies, balustrades, fencing, gates and similar barriers;
(f) Shutters, blinds (including Venetian blinds) and similar articles and parts and fittings thereof;
(g) Large-scale shelving for assembly and permanent installation, for example, in shops, workships, warehouses;
(h) Ornamental architectual features, for example, flutings, cupolas, dovecotes; and

anent installation, for example, in shops, workships, warehouses;
(h) Ornamental architectual features, for example, flutings, cupolas, dovecotes; and

(ij) Fittings and mountings intended for permanent installation in or on doors, windows, staircases, walls or other parts of
buildings, for example, knobs, handles, hooks, brackets, towel rails, switch-plates and other protective plates. Subheading Notes
1. Within any one heading of this Chapter, polymers (including copolymers) and chemically modified polymers are to be classified
according to the following provisions
(a) Where there is subheading named "other" in the same series
(1) The designation in a subheading of a polymer by the prefix "poly" (e.g. polyethylene and polyamide-6,6) means that the constituent monomer 95% or
more by weight of the total polymer content. (2) The copolymers named in subheadings 39013.30, 3903.30 and 3904.30 are to
be classified in those subheadings, provided that the comonomer units of the
named copolymers contribute 95% or more by weight of the totalpolymer
content.

assified in those subheadings, provided that the comonomer units of the
named copolymers contribute 95% or more by weight of the totalpolymer
content.

(3) Chemically modified polymers are to be classified in the subheading named
"other" provided that the chemically modified polymers are not more
specifically covered by another subheading
(4) Polymers not meeting (1), (2) or (3) above are to be classified in th subheading,
among the remaining subheadings in the series, covering polymers of that
monomer unit which predominates by weight over every other single
comonomer unit. For this purpose, constituent monomer units of polymers
falling in the same subheading shall be taken together. Only the constituent
comonomer units of the polymers in the series of subheadings under
consideration are to be compared. (b) Where there is no subheading named "other" in the same series
(1) Polymers are to be classified in the subheading covering polymers of that
monomer unit which predominates by weight over every other single
comonomer unit. For this purpose, constituent monomer units of polymers
falling in the same subheading shall be taken together. Only the constituent
comonomer units of the polymers in the series under consideration are to be
compared.

he same subheading shall be taken together. Only the constituent
comonomer units of the polymers in the series under consideration are to be
compared.

(2) Chemically modified polymers are to be classified in the subheading
appropriate to the unmodified polymer. Polymer blends are to be classified in the same subheading as polymers of the same
monomer units in the same proportions. 2. For the purposes of subheading 3920.43, the word "plasticisers" includes secondary
plasticisers
(As amended by Act No. 1 of 2002)
Heading
H S Code Description of Goods
Statistical
Unit of
Quantity
Duty
Rate Remarks
I.-PRIMARY FORMS
39.01 Polymers of ethylene, in primary
forms. - Polyethylene having a specific
gravity of less than 0.94
- - - Liquid or paste

emarks
I.-PRIMARY FORMS
39.01 Polymers of ethylene, in primary
forms. - Polyethylene having a specific
gravity of less than 0.94
- - - Liquid or paste

3901.10.11 - - - - Pigmented kg free
3901.10.19 - - - - Other kg free
- - - Other primary forms, not
pigmented
3901.10.21 - - - - In bulk kg free
3901.10.22 - - - - Not in bulk kg free
3901.10.90 - - - Other primary forms,
pigmented
kg free
- Polyethylene having a specific
gravity of 0.94 or more
- - - Liquid or paste
3901.20.11 - - - - Pigmented kg free
3901.20.19 - - - - Other kg free
- - - Other primary forms,
pigmented
3901.20.21 - - - - In bulk kg free
3901.20.22 - - - - Not in bulk kg free
3901.20.90 - - - Other primary forms,
pigmented
kg free
- Ethylene-vinyl acetate
copolymers.

- In bulk kg free
3901.20.22 - - - - Not in bulk kg free
3901.20.90 - - - Other primary forms,
pigmented
kg free
- Ethylene-vinyl acetate
copolymers.

- - - Liquid or paste
3901.30.11 - - - - Pigmented kg free
Heading
H S Code Description of Goods
Statistical
Unit of
Quantity
Duty
Rate Remarks
3901.30.19 - - - - Other kg free
- - - Other primary forms,
pigmented
3901.30.21 - - - - In bulk kg free
3901.30.22 - - - - Not in bulk kg free
3901.30.90 - - - Other primary forms,
pigmented
kg free
- Other
- - - Liquid or paste
3901.90.11 - - - - Pigmented kg free
3901.90.19 - - - - Other kg free
- - - Other primary forms, not
pigmented
3901.90.21 - - - - In bulk kg free
3901.90.22 - - - - Not in bulk kg free
3901.90.90 - - - Other primary forms,
pigmented
kg free
39.02 Polymers of propylene or of other
olefins; in primary forms.

- - - - Not in bulk kg free
3901.90.90 - - - Other primary forms,
pigmented
kg free
39.02 Polymers of propylene or of other
olefins; in primary forms.

- Polypropylene
- - - Liquid or paste
3902.10.11 - - - - Pigmented kg free
3902.10.19 - - - - Other kg free
- - - Other primary forms, not
pigmented
3902.10.21 - - - - In bulk kg free
3902.10.22 - - - - Not in bulk kg free
3902.10.90 - - - Other primary forms,
pigmented
kg free
- Polyisobutylene
- - - Liquid or paste
3902.20.11 - - - - Pigmented kg free
3902.20.19 - - - - Other kg free
- - - Other primary forms, not
pigmented
3902.20.21 - - - - In bulk kg free
3902.20.22 - - - - Not in bulk kg free
3902.20.90 - - - Other primary forms,
pigmented
kg free
- Propylene copolymers
- - - Liquid or paste
3902.30.11 - - - - Pigmented kg free
3902.30.19 - - - - Other kg free
- - - Other primary forms, not
pigmented
3902.30.21 - - - - In bulk kg free
3902.30.22 - - - - Not bulk kg free
3902.30.90 - - - Other primary forms,
pigmented
kg free
- Other
- - - Liquid or paste
3902.90.11 - - - - Pigmented kg free
3902.90.19 - - - - Other kg free
- - - Other primary forms, not
pigmented
3902.90.21 - - - - In bulk kg free
3902.90.22 - - - - Not in bulk kg free
3902.90.90 - - - Other primary forms,
pigmented
kg free
Heading
H S Code Description of Goods
Statistical
Unit of
Quantity
Duty
Rate Remarks
39.03 Polymers of styrene, in primary
forms.

s,
pigmented
kg free
Heading
H S Code Description of Goods
Statistical
Unit of
Quantity
Duty
Rate Remarks
39.03 Polymers of styrene, in primary
forms.

- Polystyrene
- - Expansible
- - - Liquid or paste
3903.11.11 - - - - Pigmented kg free
3903.11.19 - - - - Other kg free
- - - Other primary forms, not
pigmented
3903.11.21 - - - - In bulk kg free
3903.11.22 - - - - Not in bulk kg free
3903.11.90 - - - Other primary forms,
pigmented
kg free
- - Other
- - - Liquid or paste
3903.19.11 - - - - Pigmented kg free
3903.19.19 - - - - Other kg free
- - - Other primary forms, not
pigmented
3903.19.21 - - - - In bulk kg free
3903.19.22 - - - - Not in bulk kg free
3903.19.90 - - - Other primary forms,
pigmented
kg free
- Styrene-acrylonitrile (SAN)
copolymers
- - - Liquid or paste
3903.20.11 - - - - Pigmented kg free
3903.20.19 - - - - Other kg free
- - - Other primary forms, not
pigmented
3903.20.21 - - - - In bulk kg free
3903.20.22 - - - - Not in bulk kg free
3903.20.90 - - - Other primary forms,
pigmented
kg free
- Acrylonitrile-butadiene-styrene
(ABS) copolymers
- - - Liquid or paste
3903.30.11 - - - - Pigmented kg free
3903.30.19 - - - - Other kg free
- - - Other primary forms, not
pigmented
3903.30.21 - - - - In bulk kg free
3903.30.22 - - - - Not in bulk kg free
3903.30.90 - - - Other primary forms,
pigmented
kg free
- Other
- - - Liquid or paste
3903.90.11 - - - - Pigmented kg free

- - - - Not in bulk kg free
3903.30.90 - - - Other primary forms,
pigmented
kg free
- Other
- - - Liquid or paste
3903.90.11 - - - - Pigmented kg free

3903.90.19 - - - - Other kg free
- - - Other primary forms, not
pigmented
3903.90.21 - - - - In bulk kg free
3903.90.22 - - - - Not in bulk kg free
3903.90.90 - - - Other primary forms,
pigmented
kg free
39.04 Polymers of vinyl chloride or of
other halogenated olefins, in
primary forms.

lk kg free
3903.90.90 - - - Other primary forms,
pigmented
kg free
39.04 Polymers of vinyl chloride or of
other halogenated olefins, in
primary forms.

Heading
H S Code Description of Goods
Statistical
Unit of
Quantity
Duty
Rate Remarks
- Poly(vinyl) chloride, not mixed
with any other substances
- - - Liquid or paste
3904.10.11 - - - - Pigmented kg free
3904.10.19 - - - - Other kg free
- - - Other primary forms, not
pigmented
3904.10.21 - - - - In bulk kg free
3904.10.22 - - - - Not in bulk kg free
3904.10.90 - - - Other primary forms,
pigmented
kg free
- Other poly(vinyl) chloride
- - Non-Plasticised
- - - Liquid or paste
3904.21.11 - - - - Pigmented kg free
3904.21.19 - - - - Other kg free
- - - Other primary forms, not
pigmented
3904.21.21 - - - - In bulk kg free
3904.21.22 - - - - Not in bulk kg free
3904.21.90 - - - Other primary forms,
pigmented
kg free
- - Plasticised
- - - Liquid or paste
3904.22.11 - - - - Pigmented kg free
3904.22.19 - - - - Other kg free
- - - Other primary forms, not
pigmented
3904.22.21 - - - - In bulk kg free
3904.22.22 - - - - Not in bulk kg free
3904.22.90 - - - Other primary forms,
pigmented
kg free

forms, not
pigmented
3904.22.21 - - - - In bulk kg free
3904.22.22 - - - - Not in bulk kg free
3904.22.90 - - - Other primary forms,
pigmented
kg free

- Vinyl chloride-vinyl acetate
copolymers
- - - Liquid or paste
3904.30.11 - - - - Pigmented kg free
3904.30.19 - - - - Other kg free
- - - Other primary forms, not
pigmented
3904.30.21 - - - - In bulk kg free
3904.30.22 - - - - Not in bulk kg free
3904.30.90 - - - Other primary forms,
pigmented
kg free
- Other Vinyl chloride copolymers
- - - Liquid or paste
3904.40.11 - - - - Pigmented kg free
3904.40.19 - - - - Other kg free
- - - Other primary forms, not
pigmented
3904.40.21 - - - - In bulk kg free
3904.40.22 - - - - Not in bulk kg free
3904.40.90 - - - Other primary forms,
pigmented
kg free
- Vinylidene chloride polymers
- - - Liquid or paste
3904.50.11 - - - - Pigmented kg free
3904.50.19 - - - - Other kg free
Heading
H S Code Description of Goods
Statistical
Unit of
Quantity
Duty
Rate Remarks
- - - Other primary forms, not
pigmented
3904.50.21 - - - - In bulk kg free
3904.50.22 - - - - Not in bulk kg free
3904.50.90 - - - Other primary forms,
pigmented
kg free
- Fluoro-polymers
- - Polytetrafluoroethylene
- - - Liquid or paste
3904.61.11 - - - - Pigmented kg free
3904.61.19 - - - - Other kg free
- - - Other primary forms, not
pigmented
3904.61.21 - - - - In bulk kg free
3904.61.22 - - - - Not in bulk kg free
3904.61.90 - - - Other primary forms,
pigmented
kg free

forms, not
pigmented
3904.61.21 - - - - In bulk kg free
3904.61.22 - - - - Not in bulk kg free
3904.61.90 - - - Other primary forms,
pigmented
kg free

- - Other
- - - Liquid or paste
3904.69.11 - - - - Pigmented kg free
3904.69.19 - - - - Other kg free
- - - Other primary forms, not
pigmented
3904.69.21 - - - - In bulk kg free
3904.69.22 - - - - Not in bulk kg free
3904.69.90 - - - Other primary forms,
pigmented
kg free
3904.90.00 - Other kg free
39.05 Polymers of vinyl acetate or of
other vinyl esters, in primary forms;
other vinyl polymers in primary
forms. - Poly(vinyl) acetate
3905.12.00 - - In aqueous dispersion kg free
3905.19.00 - - Other kg free
- Vinyl acetate copolymers
3905.21.00 - - In aqueous dispersion kg free
3905.29.00 - - Other kg free
3905.30.00 - Poly(vinyl) alcohol, whether or
not containing unhydrolysed acetate
groups
kg free
- Other
3905.91.00 - - Copolymers kg free
3905.99.00 - - Other kg free
39.06 Acrylic polymers in primary forms.

ng unhydrolysed acetate
groups
kg free
- Other
3905.91.00 - - Copolymers kg free
3905.99.00 - - Other kg free
39.06 Acrylic polymers in primary forms.

- Poly(methyl methacrylate)
- - - Liquid or paste
3906.10.11 - - - - Pigmented kg free
3906.10.19 - - - - Other kg free
- - - Other primary forms, not
pigmented
3906.10.21 - - - - In bulk kg free
3906.10.22 - - - - Not in bulk kg free
3906.10.90 - - - Other primary forms,
pigmented
kg free
- Other
- - - Liquid or paste
Heading
H S Code Description of Goods
Statistical
Unit of
Quantity
Duty
Rate Remarks
3906.90.11 - - - - Pigmented kg free
3906.90.19 - - - - Other kg free

ing
H S Code Description of Goods
Statistical
Unit of
Quantity
Duty
Rate Remarks
3906.90.11 - - - - Pigmented kg free
3906.90.19 - - - - Other kg free

- - - Other primary forms, not
pigmented
3906.90.21 - - - - In bulk kg free
3906.90.22 - - - - Not in bulk kg free
3906.90.90 - - - Other primary forms,
pigmented
kg free
39.07 Polyacetals, other polyethers and
epoxide resins, in primary forms;
polycarbonates, alkyd resins,
polyallyl esters and other
polyesters, in primary forms.

acetals, other polyethers and
epoxide resins, in primary forms;
polycarbonates, alkyd resins,
polyallyl esters and other
polyesters, in primary forms.

- Polyacetals
- - - Liquid or paste (including
emulsions, dispersions and
solutions)
3907.10.11 - - - - Pigmented kg free
3907.10.19 - - - - Other kg free
- - - Other primary forms, not
pigmented
3907.10.21 - - - - In bulk kg free
3907.10.22 - - - - Not in bulk kg free
3907.10.30 - - - Blocks, lumps (including
moulding powders), granules,
flakes and similar bulk forms
kg free
3907.10.90 - - - Other kg free
- Other polyethers
- - - Liquid or paste (including
emulsions, dispersions and
solutions)
3907.20.11 - - - - Pigmented kg free
3907.20.19 - - - - Other kg free
- - - Other primary forms, not
pigmented
3907.20.21 - - - - In bulk kg free
3907.20.22 - - - - Not in bulk kg free
3907.20.30 - - - Blocks, lumps (including
moulding powders), granules,
flakes and similar bulk forms
kg free
3907.20.90 - - - Other primary forms,
pigmented
kg free
- Epoxide resins
- - - Liquid or paste (including
emulsions, dispersions and
solutions)
3907.30.11 - - - - Pigmented kg free
3907.30.19 - - - - Other kg free

de resins
- - - Liquid or paste (including
emulsions, dispersions and
solutions)
3907.30.11 - - - - Pigmented kg free
3907.30.19 - - - - Other kg free

- - - Other primary forms, not
pigmented
3907.30.21 - - - - In bulk kg free
3907.30.22 - - - - Not in bulk kg free
3907.30.30 - - - Blocks, lumps (including
moulding powders), granules,
flakes and similar bulk forms
kg free
3907.30.90 - - - Other primary forms,
pigmented
kg free
- Polycarbonates
Heading
H S Code Description of Goods
Statistical
Unit of
Quantity
Duty
Rate Remarks
- - - Liquid or paste (including
emulsions, dispersions and
solutions)
3907.40.11 - - - - Pigmented kg free
3907.40.19 - - - - Other kg free
- - - Other primary forms, not
pigmented
3907.40.21 - - - - In bulk kg free
3907.40.22 - - - - Not in bulk kg free
3907.40.30 - - - Blocks, lumps (including
moulding powders), granules,
flakes and similar bulk forms
kg free
3907.40.90 - - - Other primary forms,
pigmented
kg free
- Alkyd resins
- - - Liquid or paste (including
emulsions, dispersions and
solutions)
3907.50.11 - - - - Pigmented kg free
3907.50.19 - - - - Other
- - - Other primary forms, not
pigmented
3907.50.21 - - - - In bulk kg free
3907.50.22 - - - - Not in bulk kg free
3907.50.30 - - - Blocks, lumps (including
moulding powders), granules,
flakes and similar bulk forms
kg free
3907.50.90 - - - Other primary forms,
pigmented
kg free
- Poly(ethylene terephthalate)
- - - Liquid or paste (including
emulsions, dispersions and

ree
3907.50.90 - - - Other primary forms,
pigmented
kg free
- Poly(ethylene terephthalate)
- - - Liquid or paste (including
emulsions, dispersions and

solutions)
3907.60.11 - Other polyesters
- - Unsaturated
- - - Liquid or paste (including
emulsions, dispersions and
solutions)
3907.60.19 - - - - Other kg free
- - - Other primary forms, not
pigmented
3907.60.21 - - - - In bulk kg free
3907.60.22 - - - - Not in bulk kg free
3907.60.30 - - - Blocks, lumps (including
moulding powders), granules,
flakes and similar bulk forms
kg free
3907.60.90 - - - Other primary forms,
pigmented
kg free
- Other polyesters, Unsaturated
- - - Liquid or paste (including
emulsions, dispersions and
solutions)
3907.91.11 - - - - Pigmented kg free
3907.91.19 - - - - Other kg free
- - - Other primary forms, not
pigmented
3907.91.21 - - - - In bulk kg free
3907.91.22 - - - - Not in bulk kg free
3907.91.30 - - - Blocks, lumps, (including
moulding powders), granules,
flakes and similar bulk forms
kg free
Heading
H S Code Description of Goods
Statistical
Unit of
Quantity
Duty
Rate Remarks
3907.91.90 - - - Other primary forms,
pigmented
kg free
- - Other
- - - Liquid or paste (including
emulsions, dispersions and
solutions)
3907.99.11 - - - - Pigmented kg free
3907.99.19 - - - - Other kg free
- - - Other primary forms, not
pigmented
3907.99.21 - - - - In bulk kg free
3907.99.22 - - - - Not in bulk kg free
3907.99.30 - - - Blocks, lumps (including kg free

imary forms, not
pigmented
3907.99.21 - - - - In bulk kg free
3907.99.22 - - - - Not in bulk kg free
3907.99.30 - - - Blocks, lumps (including kg free

moulding powders), granules,
flakes and similar bulk forms
3907.99.90 - - - Other primary forms,
pigmented
kg free
39.08 Polyamides in primary forms. - Polyamide-6, -11, -12, -6, -6, 9,
-6.10, or -6,12
- - - Liquid or paste (including
emulsions, dispersions and
solutions)
3908.10.11 - - - - Pigmented kg free
3908.10.19 - - - - Other kg free
- - - Other primary forms, not
pigmented
3908.10.21 - - - - In bulk kg free
3908.10.22 - - - - Not in bulk kg free
3908.10.30 - - - Blocks, lumps (including
moulding powders), granules,
flakes and similar bulk forms
kg free
3908.10.90 - - - Other primary forms,
pigmented
kg free
- Other
- - - Liquid or paste (including
emulsions, dispersions and
solutions)
3908.90.11 - - - - Pigmented kg free
3908.90.19 - - - - Other kg free
- - - Other primary forms, not
pigmented
3908.90.21 - - - - In bulk kg free
3908.90.22 - - - - Not in bulk kg free
3908.90.30 - - - Blocks, lumps (including
moulding powders), granules,
flakes and similar bulk forms
kg free
3908.90.90 - - - Other primary forms,
pigmented
kg free
39.09 Amino-resins, phenolic resins and
polyurethanes, in primary forms.

ar bulk forms
kg free
3908.90.90 - - - Other primary forms,
pigmented
kg free
39.09 Amino-resins, phenolic resins and
polyurethanes, in primary forms.

- Urea resins, thiourea resins
- - - Liquid or paste (including
emulsions, dispersions and
solutions)
3909.10.11 - - - - Pigmented kg free
3909.10.19 - - - - Other kg free
- - - Other primary forms, not
pigmented

g
emulsions, dispersions and
solutions)
3909.10.11 - - - - Pigmented kg free
3909.10.19 - - - - Other kg free
- - - Other primary forms, not
pigmented

3909.10.21 - - - - In bulk kg free
Heading
H S Code Description of Goods
Statistical
Unit of
Quantity
Duty
Rate Remarks
3909.10.22 - - - - Not in bulk kg free
3909.10.30 - - - Blocks, lumps (including
moulding powders), granules,
flakes and similar bulk forms
kg free
3909.10.90 - - - Other primary forms,
pigmented
kg free
- Melamine resins
- - - Liquid or paste (including
emulsions, dispersions and
solutions)
3909.20.11 - - - - Pigmented kg free
3909.20.19 - - - - Other kg free
- - - Other primary forms, not
pigmented
3909.20.21 - - - - In bulk kg free
3909.20.22 - - - - Not in bulk kg free
3909.20.30 - - - Blocks, lumps (including
moulding powders), granules,
flakes and similar bulk forms
kg free
3909.20.90 - - - Other primary forms,
pigmented
kg free
- Other amino-resins
- - - Liquid or paste (including
emulsions, dispersions and
solutions)
3909.30.11 - - - - Pigmented kg free
3909.30.19 - - - - Other kg free
- - - Other primary forms, not
pigmented
3909.30.21 - - - - In bulk kg free
3909.30.22 - - - - Not in bulk kg free
3909.30.30 - - - Blocks, lumps (including
moulding powders), granules,
flakes and similar bulk forms
kg free
3909.30.90 - - - Other primary forms,
pigmented
kg free
- Phenolic resins
- - - Liquid or paste (including
emulsions, dispersions and
solutions)
3909.40.11 - - - - Pigmented kg free

forms,
pigmented
kg free
- Phenolic resins
- - - Liquid or paste (including
emulsions, dispersions and
solutions)
3909.40.11 - - - - Pigmented kg free

3909.40.19 - - - - Other kg free
- - - Other primary forms, not
pigmented
3909.40.21 - - - - In bulk kg free
3909.40.22 - - - - Not in bulk kg free
3909.40.30 - - - Blocks, lumps (including
moulding powders), granules,
flakes and similar bulk forms
kg free
3909.40.90 - - - Other primary forms,
pigmented
kg free
- Polyurethanes
- - - Liquid or paste (including
emulsions, dispersions and
solutions)
3909.50.11 - - - - Pigmented kg free
3909.50.19 - - - - Other kg free
- - - Other primary forms, not
pigmented
3909.50.21 - - - - In bulk kg free
Heading
H S Code Description of Goods
Statistical
Unit of
Quantity
Duty
Rate Remarks
3909.50.22 - - - - Not in bulk kg free
3909.50.30 - - - Blocks, lumps (including
moulding powders), granules,
flakes and similar bulk forms
kg free
3909.50.90 - - - Other primary forms,
pigmented
kg free
39.10 Silicones in primary forms.

ng powders), granules,
flakes and similar bulk forms
kg free
3909.50.90 - - - Other primary forms,
pigmented
kg free
39.10 Silicones in primary forms.

- - - Liquid or paste (including
emulsions, dispersions and
solutions)
3910.00.11 - - - - Pigmented kg free
3910.00.19 - - - - Others kg free
- - - Other primary forms, not
pigmented
kg free
3910.00.21 - - - - In bulk kg free
3910.00.22 - - - - Not in bulk kg free
3910.00.30 - - - Blocks, lumps (including
moulding powders), granules,
flakes and similar bulk forms
kg free
3910.00.90 - - - Other primary forms,
pigmented
kg free
39.11 Petroleum resins,
coumarone-indene resins,

anules,
flakes and similar bulk forms
kg free
3910.00.90 - - - Other primary forms,
pigmented
kg free
39.11 Petroleum resins,
coumarone-indene resins,

polyterpenes, polysulphides,
polysulphones and other products
specified in Note 3 to this Chapter,
not elsewhere specified or included,
in primary forms. - Petroleum resins, coumarone,
indene or coumarone-indene resins,
and polyterpenes
- - - Liquid or paste (including
emulsions, dispersions and
solutions)
3911.10.11 - - - - Pigmented kg free
3911.10.19 - - - - Other kg free
- - - Other primary forms, not
pigmented
3911.10.21 - - - - In bulk kg free
3911.10.22 - - - - Not in bulk kg free
3911.10.30 - - - Blocks, lumps (including
moulding powders), granules,
flakes and similar bulk forms
kg free
3911.10.90 - - - Other primary forms,
pigmented
kg free
- Other
- - - Liquid or paste (including
emulsions, dispersion and
solutions)
3911.90.11 - - - - Pigmented kg free
3911.90.19 - - - - Other kg free
- - - Other primary forms, not
pigmented
3911.90.21 - - - - In bulk kg free
3911.90.22 - - - - Not in bulk kg free
3911.90.30 - - - Blocks, lumps (including
moulding powders), granules,
flakes and similar bulk forms
kg free
3911.90.90 - - - Other primary forms,
pigmented
kg free
39.12 Cellulose and its chemical
derivatives, not elsewhere specified
or included, in primary forms.

0.90 - - - Other primary forms,
pigmented
kg free
39.12 Cellulose and its chemical
derivatives, not elsewhere specified
or included, in primary forms.

- Cellulose acetates
3912.11.00 - - Non-plasticised kg free
3912.12.00 - - Plasticised kg free
Heading
No. Statistical
Unit of Duty

- Cellulose acetates
3912.11.00 - - Non-plasticised kg free
3912.12.00 - - Plasticised kg free
Heading
No. Statistical
Unit of Duty

H S Code Description of Goods Quantity Rate Remarks
3912.20.00 - Cellulose nitrates (including
collodions)
kg free
- Cellulose ethers
3912.31.00 - - Carboxymethylcellulose and its
salts
kg free
3912.39.00 - - Other kg free
3912.90.00 - Other kg free
39.13 Natural polymers (for example,
alginic acid) and modified natural
polymers (for example, hardened
proteins, chemical derivatives of
natural rubber), not elsewhere
specified or included, in primary
form. 3913.10.00 - Alginic acid, its salts and esters kg free
3913.90.00 - Other kg free
39.14 3914.00.00 Ion-exchangers based on polymers of headings
Nos. 39.01 to 39.13, in primary forms. kg free
II.-WASTE, PARINGS AND
SCRAP;
SEMI-MANUFACTURES;
ARTICLES
39.15 Waster, parings and scrap, of
plastics.

Nos. 39.01 to 39.13, in primary forms. kg free
II.-WASTE, PARINGS AND
SCRAP;
SEMI-MANUFACTURES;
ARTICLES
39.15 Waster, parings and scrap, of
plastics.

- Of polymers of ethylene
3915.10.10 - - - Waste and scrap kg 15%
3915.10.90 - - - Other primary forms,
pigmented
kg 15%
- Of polymers of styrene
3915.20.10 - - - Waste and scrap kg 15%
3915.20.90 - - - Other kg 15%
- Of polymers of vinyl chloride
3915.30.10 - - - Waste and scrap kg 15%
3915.30.90 - - - Other kg 15%
- Of other plastics
3915.90.10 - - - Waste and scrap kg 15%
3915.90.90 - - - Other kg 15%
39.16 Monofilament of which any cross-
sectional dimension exceeds 1 mm,
rods, sticks and profile shapes,
whether or not surface-worked but
not otherwise worked, of plastics
- Of polymers of ethylene
3916.10.10 - - - Monofil, of which any cross-
sectional dimension exceeds 1 mm
kg 15%
3916.10.20 - - - Rods, sticks and profile shapes, kg 15%

thylene
3916.10.10 - - - Monofil, of which any cross-
sectional dimension exceeds 1 mm
kg 15%
3916.10.20 - - - Rods, sticks and profile shapes, kg 15%

whether or not surface worked but
not otherwise worked
3916.10.90 - - - Other kg 15%
- Of polymers of vinyl chloride
3916.20.10 - - - Monofil, of which any cross-
sectional dimension exceeds 1 mm
kg 15%
3916.20.20 - - - Rods, sticks and profile shapes,
whether or not surface worked but
not other wise worked
kg 15%
3916.20.90 - - - Other kg 15%
- Of other plastics
3916.90.10 - - - Monofil, of which any cross-
sectional dimension exceeds 1 mm
kg 15%
Heading
H S Code Description of Goods
Statistical
Unit of
Quantity
Duty
Rate Remarks
3916.90.20 - - - Rods, sticks and profile shapes,
whether or not surface worked but
not otherwise worked
kg 15%
3916.90.90 - - - Other kg 15%
39.17 Tubes, pipes and hoses, and fittings
therefor (for example, joints,
elbows, flanges), of plastics.

e worked
kg 15%
3916.90.90 - - - Other kg 15%
39.17 Tubes, pipes and hoses, and fittings
therefor (for example, joints,
elbows, flanges), of plastics.

- Artificial guts (sausage casings) of
hardened protein or of cellulosic
materials
3917.10.10 - - - Sausages casings kg 25%
3917.10.90 - - - Other kg 25%
- Tubes, pipes and hoses, rigid
- - Of polymers of ethylene
3917.21.10 - - - Garden hose of an internal
diameter not exceeding 30.00mm
kg 25%
3917.21.20 - - - Rigid, of an internal diameter
not exceeding 203.00mm
kg 15%
3917.21.90 - - - Other kg 15%
- - Of polymers of propylene
3917.22.10 - - - Garden hose of an internal
diameter not exceeding 30.00mm
kg 25%
3917.22.20 - - - Rigid, of an internal diameter
not exceeding 203.00mm
kg 15%
3917.22.90 - - - Other kg 15%
- - Of polymers of vinyl chloride
3917.23.10 - - - Garden hose of an internal
diameter not exceeding 30.00mm
kg 25%
3917.23.20 - - - Rigid of an internal diameter kg 15%

vinyl chloride
3917.23.10 - - - Garden hose of an internal
diameter not exceeding 30.00mm
kg 25%
3917.23.20 - - - Rigid of an internal diameter kg 15%

not exceeding 30.00mm
3917.23.90 - - - Other kg 15%
- - Of other plastics
3917.29.10 - - - Garden hose of an internal
diameter not exceeding 30.00mm
kg 25%
3917.29.20 - - - Rigid, of an internal diameter
not exceeding 203.00mm
kg 15%
3917.29.30 - - - Plastic pipe and tube fittings kg 15%
3917.29.90 - - - Other kg 15%
- Other tubes, pipes and hoses
- - Flexible, tubes, pipes and hoses,
having a minimum burst pressure of
27.6MPa
3917.31.10 - - Garden hose of an internal
diameter not exceeding 30.00mm
kg 25%
3917.31.20 - - - Flexible, of an internal diameter
not exceeding 50.00mm
kg 15%
3917.31.30 - - - Plastic pipe and tube fittings kg 15%
3917.31.90 - - - Other kg 15%
- - Other, not reinforced or
otherwise combined with other
materials, without fittings
3917.32.10 - - - Garden hose of an internal
diameter not exceeding 30.00mm
kg 25%
3917.32.20 - - - Flexible of an internal diameter
not exceeding 50.00mm
kg 15%
3917.32.30 - - - Plastic pipe and tube fittings kg 15%
As amended by Act No.

32.20 - - - Flexible of an internal diameter
not exceeding 50.00mm
kg 15%
3917.32.30 - - - Plastic pipe and tube fittings kg 15%
As amended by Act No.

1 of 2003
Heading
H S Code Description of Goods
Statistical
Unit of
Quantity
Duty
Rate Remarks
3917.32.90 - - - Other kg 15%
- - Other, not reinforced or
otherwise combined with other
materials, with fittings
3917.33.10 - - - Plastic pipe and tube fittings kg 15%
3917.33.90 - - - Other kg 15%
- - Other
3917.39.10 - - - Garden hose of an internal
diameter not exceeding 50.00mm
kg 25%
3917.39.20 - - - Rigid, of an internal diameter
not exceeding 203.00mm
kg 15%
3917.39.30 - - - Flexible, of an internal diameter
not exceeding 203.00mm
kg 15%
3917.39.40 - - - Plastic pipe and tube fittings kg 15%
3917.39.90 - - - Other kg 15%

- Flexible, of an internal diameter
not exceeding 203.00mm
kg 15%
3917.39.40 - - - Plastic pipe and tube fittings kg 15%
3917.39.90 - - - Other kg 15%

- Fittings
3917.40.10 - - - Plastic pipe and tube fittings kg 15%
3917.40.90 - - - Other kg 15%
39.18 Floor coverings of plastics, whether
or not self-adhesive, in rolls or in
the form of tiles; wall or ceiling
coverings of plastics, as defined in
Note 9 to this Chapter. - Of polymers of vinyl chloride
3918.10.10 - - - Floor coverings m2 25%
3918.10.90 - - - Other kg 25%
- Of other plastics
3918.90.10 - - - Floor coverings m2 25%
3918.90.90 - - - Other kg 25%
39.19 Self-adhesive plates, sheets, film,
foil, tape, strip and other flat shapes,
of plastics, whether or not in rolls. - In rolls of a width not exceeding
20cm.

dhesive plates, sheets, film,
foil, tape, strip and other flat shapes,
of plastics, whether or not in rolls. - In rolls of a width not exceeding
20cm.

3919.10.10 - - - Plates, sheets, film, foil and
strip, whether or not printed or
otherwise surface worked uncut or
cut into rectangles but not further
worked even if when so cut, they
become articles ready for use
kg 25%
3919.10.90 - - - Other kg 25%
- Other
3919.90.10 - - - Plates, sheets, film, foil and
strip, whether or not printed or
otherwise surface worked uncut or
cut into rectangles but not further
worked even if when so cut, they
become articles ready use
kg 25%
3919.90.90 - - - Other kg 25%
39.20 Other plates, sheets, film, foil and
strip, of plastics, non-cellular and
not reinforced, laminated,
supported or similarly combined
with other materials. - Of polymers of ethylene
3920.10.10 - - - Imitation leather kg 25%
3920.10.90 - - - Other kg 25%
- Of polymers of propylene
As amended by Act No. 1 of 2003
Heading
Statistical
Unit of Duty

- - Imitation leather kg 25%
3920.10.90 - - - Other kg 25%
- Of polymers of propylene
As amended by Act No. 1 of 2003
Heading
Statistical
Unit of Duty

H S Code Description of Goods Quantity Rate Remarks
3920.20.10
3920.20.20
- - - Imitation leather
- - - For use in the manufacture of
electric cables
kg
kg
25%
5%
3920.20.90 - - - Other kg 25%
- Of polymers of styrene
3920.30.10 - - - Imitation leather kg 25%
3920.30.90 - - - Other kg 25%
-Containing by weight not less than
6% of plasticisers:
3920.43.10 - - - Imitation leather kg 25%
3920.43.90 - - - Other kg 25%
- - Of poly(methyl methacrylate)
3920.51.10 - - - Imitation leather kg 25%
3920.51.90 - - - Other kg 25%
- - Other
3920.59.10 - - - Imitation leather kg 25%
3920.59.90 - - Other kg 25%
- Of polycarbonates, alkyd resins,
polyallyl esters or other polyesters
- - Of polycarbonates
3920.61.10 - - - Plates, sheets, film, foil and
strip, whether or not printed or
otherwise surface worked uncut or
cut into rectangles but not further
worked even if when so cut, they
become articles ready for use
kg 15%
3920.61.90 - - - Other kg 25%
- - Of poly(ethylene terephthalate)
3920.62.10 - - - Plates, sheets, film, foil and
strip, whether or not printed or
otherwise surface worked uncut or
cut into rectangles but not further
worked even if when so cut, they
become articles ready for use
kg 15%
3920.62.90 - - - Other kg 25%
- - Of other polyesters
3920.63.10 - - Of Poly (ethylene terephtalate) kg 15%
3920.63.90 - - - Other kg 25%
- - Of other polyesters
3920.69.10 - - - Plates, sheets, film, foil and
strip, whether or not printed or
otherwise surface worked uncut or
cut into rectangles but not further
worked even if when so cut, they
become articles ready for use
kg 15%

printed or
otherwise surface worked uncut or
cut into rectangles but not further
worked even if when so cut, they
become articles ready for use
kg 15%

3920.69.90 - - - Other kg 25%
- Of cellulose or its chemical
derivatives
- - Of regenerated cellulose
3920.71.10 - - - Plates, sheets, film, foil and
strip, whether or not printed or
otherwise surface worked uncut or
cut into rectangles but not further
worked even if when so cut, they
become articles ready for use
kg 15%
As amended by act No. 1 of 2003
Heading
H S Code Description of Goods
Statistical
Unit of
Quantity
Duty
Rate Remarks
3920.71.90 - - - Other kg 25%
- - Of vulcanised fibre
3920.72.10 - - - Plates, sheets, film, foil and
strip, whether or not printed or
otherwise surface worked uncut or
cut into rectangles but not further
worked even if when so cut, they
become articles ready for use. kg 15%
3920.72.90 - - - Other kg 25%
- - Of cellulose acetate
3920.73.10 - - - Plates, sheets, film, foil and
strip, whether or not printed or
otherwise surface worked uncut or
cut into rectangles but not further
worked even if when so cut, they
become articles ready for use.

r not printed or
otherwise surface worked uncut or
cut into rectangles but not further
worked even if when so cut, they
become articles ready for use.

kg 15%
3920.73.90 - - - Other kg 25%
- - Of other cellulose derivatives
3920.79.10 - - - Plates, sheets, film, foil and
strip, whether or not printed or
otherwise surface worked uncut or
cut into rectangles but not further
worked even if when so cut, they
become articles ready for use
kg 15%
3920.79.90 - - - Other kg 25%
- Of other plastics
- - Of poly(vinyl butyral)
3920.91.10 - - - Plates, sheets, film, foil and
strip, whether or not printed on
otherwise surface worked uncut or
cut into rectangles but not further
worked even if when so cut, they
kg 15%

oil and
strip, whether or not printed on
otherwise surface worked uncut or
cut into rectangles but not further
worked even if when so cut, they
kg 15%

become articles ready for use
3920.91.90 - - - Other kg 25%
- - Of polyamides
3920.92.10 - - - Plates, sheets, film, foil and
strip, whether or not printed or
otherwise surface worked uncut or
cut into rectangles but not further
worked even if when so cut, they
become articles ready for use
kg 15%
3920.92.90 - - - Other kg 25%
- - Of amino-resins
3920.93.10 - - - Plates, sheets, film, foil and
strip, whether or not printed or
otherwise surface worked uncut or
cut into rectangles but not further
worked even if when so cut, they
become articles ready for use. kg 15%
3920.93.90 - - - Other kg 25%
- - Of phenolic resins
3920.94.10 - - - Plates, sheets, film, foil and
strip, whether or not printed or
otherwise surface worked uncut or
cut into rectangles but not further
worked even if when so cut, they
become articles ready for use. kg 15%
3920.94.90 - - - Other kg 25%
- - Of other plastics
Heading
H S Code Description of Goods
Statistical
Unit of
Quantity
Duty
Rate Remarks
3920.99.10 - - - Plates, sheets, film, foil and
strip, whether or not printed or
otherwise surface worked uncut or
cut into rectangles but not further
worked even if when so cut, they
become articles ready for use.

r not printed or
otherwise surface worked uncut or
cut into rectangles but not further
worked even if when so cut, they
become articles ready for use.

kg 15%
3920.99.90 - - - Other kg 25%
39.21 Other plates, sheets, film, foil and
strip, of plastics. - Cellular
- - Of polymers of styrene
3921.11.10
3921.11.20
3921.11.30
- - - Imitation leather
---- For further processing into
tarpaulins
- - - For green houses
kg
kg
kg
25%
15%
15%

yrene
3921.11.10
3921.11.20
3921.11.30
- - - Imitation leather
---- For further processing into
tarpaulins
- - - For green houses
kg
kg
kg
25%
15%
15%

3921.11.90 - - - Other kg 25%
- - Of polymers of vinyl chloride
3921.12.10
3921.12.20
3921.12.30
- - - Imitation leather
- - - For further processing into
tarpaulins
- - - For green houses
kg
kg
kg
25%
15%
15%
3921.12.90 - - - Other kg 25%
- - Of polyurethane
3921.13.10
3921.13.20
3921.13.30
- - - Imitation leather
- Of polyurethane
- - - Upper lining foil
- - - For green houses
kg
kg
kg
25%
5%
15%
3921.13.90 - - - Other kg 25%
- - Of regenerated cellulose
3921.14.10
3921.14.20
3921.14.30
- - - Imitation leather
- - - For further processing into
tarpaulins
- - - For green houses
kg
kg
kg
25%
15%
15%
3921.14.90 - - - Other kg 25%
- - Of other plastics
3921.19.10
3921.19.20
3921.19.30
- - - Imitation leather
- - - For further processing into
tarpaulins
- - - For green houses
kg
kg
kg
25%
15%
15%
3921.19.90 - - - Other kg 25%
- Other
3921.90.10
3921.90.20
3921.90.30
- - - Imitation leather
- Other
- - - Upper lining foil of
polyurethane
- - - For green houses
kg
kg
kg
25%
5%
15%
3921.90.90 - - - Other kg 25%
39.22 Baths, shower-baths, wash-basins,
bidets, lavatory pans, seats and
covers, flushing cisterns and similar
sanitary ware, of plastics.

ther kg 25%
39.22 Baths, shower-baths, wash-basins,
bidets, lavatory pans, seats and
covers, flushing cisterns and similar
sanitary ware, of plastics.

- Baths, sinks, shower-baths and
wash-basins
3922.10.10 - - - Sanitary and hygienic kg 25%
3922.10.90 - - - Other kg 25%
- Lavatory seats and covers
3922.20.10 - - - Sanitary and hygienic kg 25%
3922.20.90 - - - Other kg 25%
- Other
3922.90.10 - - - Sanitary and hygienic kg 25%
3922.90.20 - - - Cisterns fitted with mechanisms kg 25%

nic kg 25%
3922.20.90 - - - Other kg 25%
- Other
3922.90.10 - - - Sanitary and hygienic kg 25%
3922.90.20 - - - Cisterns fitted with mechanisms kg 25%

3922.90.90 Other kg 25%
39.23 Articles for the conveyance or
packing of goods, of plastics;
stoppers, lids, caps and other
closures, of plastics. - Boxes, cases, crates and similar
articles
3923.10.10 - - - Boxes, cases and similar
containers
kg 25%
3923.10.90 - - - Other kg 25%
- Sacks and bags (including cones)
- - Of polymers of ethylene
3923.21.10 - - - Reels, centres and cones kg 25%
3923.21.90 - - - Other kg 25%
(As amended by Act No. 3 of 2006)
Heading
H S Code Description of Goods
Statistical
Unit of
Quantity
Duty
Rate Remarks
- - Of other plastic
3923.29.10 - - - Reels, centres and cones kg 25%
3923.29.90 - - - Other kg 25%
- Carboys, bottles, flasks and
similar articles
3923.30.10 - - - Preformed polyethylene
profiles, being semi-finished
articles suitable only for use in the
manufacture of bottles
kg 5%
3923.30.90 - - - Other kg 25%
3923.40.00 - Spools, cops, bobbins and similar
supports
kg 25%
3923.50.00 - Stoppers, lids, caps and other
closures
kg 15%
3923.90.00 - Other kg 25%
39.24 Tableware, kitchenware, other
household articles and toilet
articles, of plastics.

ids, caps and other
closures
kg 15%
3923.90.00 - Other kg 25%
39.24 Tableware, kitchenware, other
household articles and toilet
articles, of plastics.

- Tableware and kitchenware
3924.10.10 - - - Tableware, household untensils
and ornaments
kg 25%
3924.10.90 - - - Other kg 25%
3924.90.00 - Other kg 25%
39.25 Builders' ware of plastics, not
elsewhere specified or included. 3925.10.00 - Reservoirs, tanks, vats and similar kg 25%

24.90.00 - Other kg 25%
39.25 Builders' ware of plastics, not
elsewhere specified or included. 3925.10.00 - Reservoirs, tanks, vats and similar kg 25%

containers, of a capacity exceeding
300 litres
3925.20.00 - Doors, windows and their frames
and thresholds for doors
kg 25%
3925.30.00 - Shutters, blinds (including
Venetian blinds) and similar articles
and parts thereof
kg 25%
3925.90.00 - Other kg 25%
39.26 Other articles of plastics and
articles of other materials of
heading Nos 39.01 to 39.14. 3926.10.00 - Office or school supplies kg 25%
3926.20.10
3926.20.90
- Articles of apparel and clothing
accessories (including gloves,
mittens and mitts)
--- Articles and clothing
accessories, not elsewhere
specified, for use in the textile
industry
--- Other
kg
kg
Free
25%
3926.30.00 - Fittings for furniture, coachwork
or the like
kg 25%
3926.40.00 - Statuettes and other ornamental
articles
kg 25%
- Other
3926.90.10 - - - Laboratory and pharmaceutical
ware, not elsewhere specified
kg 15%
3926.90.91
3926.90.99
- - - Other:
- - - Parts for the manufacture of
pots and pans
- - - Other
kg
kg
15%
25%
(As amended by Act No. 9 of 1997, Act No.4 of 1999, No. 3 of 2000, No. 1 of 2002, No. 3 of 2004 and No. 3 of
2006)
CHAPTER 40
Rubber and articles thereof
Notes
1.

by Act No. 9 of 1997, Act No.4 of 1999, No. 3 of 2000, No. 1 of 2002, No. 3 of 2004 and No. 3 of
2006)
CHAPTER 40
Rubber and articles thereof
Notes
1.

Except where the context otherwise requires, throughout the Nomenclature the expression "rubber" means the following products,
whether or not vulcanised or hard natural rubber, balata, gutta-percha, guayule, chicle and similar natural gums, synthetic rubber, factice
derived from oils, and such substances reclaimed. 2. This Chapter does not cover. (a) Goods of Section XI (textiles and textile articles),
(b) Footwear or parts thereof of Chapter 64;
(c) Headgear or parts thereof (including bathing caps) of Chapter 65;
(d) Mechanical or electrical appliances or parts thereof of Section XVI (including electrical goods of all kinds), of hard rubber;
(e) Articles of Chapter 90 92, 94, or 96; or
(f) Articles of Chapter 95 (other than sports gloves, mittens and mitts and articles of heading 40.11 to 40.13).

icles of Chapter 90 92, 94, or 96; or
(f) Articles of Chapter 95 (other than sports gloves, mittens and mitts and articles of heading 40.11 to 40.13).

3. In heading 40.01 to 40.03 and 40.05, the expression "primary forms" applies only to the
following forms
(a) Liquids and pastes (including latex, whether or not pre-vulcanised, and other dispersions and solutions);
(b) Blocks of irregular shape, lumps, bales, powders, granules, crumbs and similar bulk forms. 4. In Note 1 to this Chapter and in heading 40.02, the expression "synthetic rubber"
applies to
(a) Unsaturated synthetic substances which can be irreversibly transformed by vulcanisation with sulphur into non-thermoplastic
substances which, at a temperature between 18ºC and 29ºC, will not break on being extended to three times their original
length and will return, after being extended to twice original length, within a period of five minutes, to a length not greater
than one and a half times their original length. For the purposes of this test, substances necessary for the cross-linking, such as
vulcanising activators or accelerators, may be added; the presence of substances as provided for by Note 5(b) (ii) and (iii) is
also permitted. However, the presence of any substances not necessary for the cross-linking, such as extenders, plasticisers
and fillers, is not permitted.

permitted. However, the presence of any substances not necessary for the cross-linking, such as extenders, plasticisers
and fillers, is not permitted.

(b) Thioplasts (TM); and
(c) Natural, rubber modified by grafting or mixing with plastics, depolymerised natural rubber, mixtures of unsaturated synthetic
substances with saturated synthetic high polymers provided that all the above-mentioned products comply with the
requirements concerning vulcanisation, elongation and recovery in (a) above. 5.

olymers provided that all the above-mentioned products comply with the
requirements concerning vulcanisation, elongation and recovery in (a) above. 5.

(a) Heading 40.01 and 40.02 do not apply to any rubber or mixture of rubber which has been compounded, before or after
coagulation, with
(i) Vulcanising agents, accelerators, retarders or activators (other than those added
for the preparation of pre-vulcanised rubber latex);
(ii) Pigments or other colouring matter, other than those added solely for the
purpose of identification;
(iii)Plasticisers or extenders (except mineral oil in the case of oil-extended rubber),
fillers, reinforcing agents, organic solvents or any other substances, except
those permitted under (b);
(b) The presence of the following substances in any rubber or mixture of rubbers shall not affect its classification in heading
40.01 or 40.02, as the case may be, provided that such rubber or mixture of rubbers retains its essential character as a raw
material
(i) Emulsifiers or not anti-tack agents,
(ii) Small amounts of breakdown products of emulsifiers;
(iii)Very small amounts of the following heat-sensitive agents (generally for
obtaining thermosensitive rubber latexes), cationic surface-active agents
(generally for obtaining electro-positive rubber latexes), antioxidents,
coagulants, crumbling agents, freeze-resisting agents, peptisers, preservatives,
stabilisers viscosity-control agents, or similar special-purpose additives.

ants, crumbling agents, freeze-resisting agents, peptisers, preservatives,
stabilisers viscosity-control agents, or similar special-purpose additives.

6. For the purposes of heading 40.04, the expression "waste, parings and scrap" means
rubber waste, parings and scrap from the manufacture or working of rubber and rubber
goods definitely not usable as such because of cutting-up, wear or other reasons. 7. Thread wholly of vulcanised rubber, of which any cross-sectional dimension exceeds
5mm, is to be classified as strip, rods or profile shapes, of heading No. 40.08. 8. Heading 40.10 to includes conveyor or transmission belts or belting of textile fabric
impregnated, coated covered or laminated with rubber or made for textile yarn or cord
impregnated, coated, covered or sheathed with rubber. 9. In headings 40.01, 40.02, 40.03, 40.05 and 40.08, the expressions "plates", "sheets"
and "strip" apply only to plates, sheets and strip and to blocks of regular geometric shape,
uncut or simply cut to rectangular (including square) shape, whether or not having the
character of articles and whether or not printed or otherwise surface-worked, but not
otherwise cut to shape or further worked. In heading 40.08 the expression "rods" and "profile shapes" apply only to such products,

ace-worked, but not
otherwise cut to shape or further worked. In heading 40.08 the expression "rods" and "profile shapes" apply only to such products,

whether or not cut to length or surface-worked but not otherwise worked. (As amended by Act No. 1 of 2002)
Heading
H S Code Description of Goods
Statistical
Unit of
Quantity
Duty
Rate Remarks
40.01 Natural rubber, balata, gutta-percha,
guayule, chicle and similar natural
gum, in primary forms or in plates,
sheets or strip. 4001.10.00 - Natural rubber latex, whether or
not pre-vulcanised
kg free
- Natural rubber in other forms
4001.21.00 - - Smoked sheets kg free
4001.22.00 - - Technically specified natural
rubber (TSNR)
kg free
4001.29.00 - - Other kg free
4001.30.00 - Balata, gutta-percha, guayule,
chicle and similar natural gums
kg free
40.02 Synthetic rubber and factice derived
from oils, in primary forms or in
plates, sheets or strip; mixtures of
any product of heading No. 40.01
with any product of this heading, in
primary forms or in plates, sheets or
strip.

lates, sheets or strip; mixtures of
any product of heading No. 40.01
with any product of this heading, in
primary forms or in plates, sheets or
strip.

- Styrene-butadiene rubber (SBR),
carboxylated styrene-butadiene
rubber (XSBR)
4002.11.00 - - Latex kg free
4002.19.00 - - Other kg free
4002.20.00 - Butadiene rubber (BR) kg free
- Isobutene-isoprene (butyl) rubber
(IIR); halo-isobutene-isoprene
rubber (CIIR or BIIR)
4002.31.00 - - Isobutene-isoprene (butyl) rubber
(IIR)
kg free
4002.39.00 - - Other kg free
- Chloroprene (chlorobutadiene)
rubber (CR)
4002.41.00 - - Latex kg free
4002.49.00 - - Other kg free
- Acrylonitrile-butadiene rubber
(NBR)

r kg free
- Chloroprene (chlorobutadiene)
rubber (CR)
4002.41.00 - - Latex kg free
4002.49.00 - - Other kg free
- Acrylonitrile-butadiene rubber
(NBR)

4002.51.00 - - Latex kg free
4002.59.00 - - Other kg free
4002.60.00 - Isoprene rubber (IR) kg free
4002.70.00 -
Ethylene-propylene-non-conjugated
diene rubber (EPDM)
kg free
4002.80.00 - Mixtures of any product of heading
No. 40.01 with any product of this
heading
kg free
- Other. 4002.91.00 - - Latex kg free
4002.99.00 - - Other kg free
Heading
H S Code Description of Goods
Statistical
Unit of
Quantity
Duty
Rate Remarks
40.03 4003.00.00 Reclaimed rubber in primary forms or in plates,
sheets or strip. kg free
40.04 4004.00.00 Waste, parings and scrap of rubber (other than
hard rubber) and powders and granules obtained
therefrom. kg free
40.05 Compound rubber, unvulcanised, in
primary forms or in plates, sheets or
strip. - Compounded with carbon black or
silica
4005.10.20 - - - Not in bulk kg free
4005.10.10 - - - In bulk kg free
4005.20.00 - Solutions; dispersions other than kg free
those of subheading No.4005.10
- Other
4005.91.00 - - Plates, sheets and strip kg free
4005.99.00 - - Other kg free
40.06 Other forms (for example, rods,
tubes and profile shapes) and
articles (for example, discs and
rings), of unvulcanised rubber.

- - Other kg free
40.06 Other forms (for example, rods,
tubes and profile shapes) and
articles (for example, discs and
rings), of unvulcanised rubber.

4006.10.00 - "Camel-back" strips for retreading
rubber tyres
kg 15%
4006.90.00 - Other kg 25%
40.07 4007.00.00 Vulcanised rubber thread and cord. kg 15%
40.08 Plates, sheets, strip rods and profile
shapes, of vulcanised rubber other
than hard rubber. - Of cellular rubber
- - Plates, sheets and strip
4008.11.10 - - - Floor coverings kg 25%
4008.11.20 - - - Iimitation leather kg 25%

than hard rubber. - Of cellular rubber
- - Plates, sheets and strip
4008.11.10 - - - Floor coverings kg 25%
4008.11.20 - - - Iimitation leather kg 25%

4008.11.90 - - - Other kg 25%
4008.19.00 - - Other kg 25%
- Of non-cellular rubber
4008.21.00 - - Plates, sheets and strip kg 25%
4008.29.00 - - Other kg 25%
40.09 Tubes, pipes and hoses, of
vulcanised rubber other than hard
rubber, with or without their fittings
(for example, joints, elbows,
flanges). 4009.11.00
4009.12.00
- Not reinforced or otherwise
combined with other materials,
--Without fittings
--With fittings
-Reinforced or otherwise combined
only with metal:
kg
kg
kg
25%
25%
25%
4009.21.00
4009.22.00
- Without fittings
-With fittings
-Reinforced or otherwise combined
only with textile materials:
kg
kg
25%
25%
4009.31.00
4009.32.00
- Without fittings
- With fittings
-Reinforced or otherwise combined
with other m:aterials
kg
kg
25%
25%
4009.41.00 - Without fittings kg 25%
4009.42.00 - With fittings kg 25%
40.10 Conveyor or transmission belts or
belting, of Vulcanised rubber.

25%
25%
4009.41.00 - Without fittings kg 25%
4009.42.00 - With fittings kg 25%
40.10 Conveyor or transmission belts or
belting, of Vulcanised rubber.

- Conveyor belts or belting
Heading
H S Code Description of Goods
Statistical
Unit of
Quantity
Duty
Rate Remarks
4010.11.00 - - Reinforced only with metal kg 25%
4010.12.00 - - Reinforced only with textile
materials
kg 25%
4010.13.00 - - Reinforced only with plastics kg 25%
4010.19.00 - - Other kg 25%
- Transmission belts or belting
4010.31.00 - - Endless transmission belts of
trapezoidal cross-section (V-belts),
V-ribbed of an outside
circumference exceeding 60cm but
not exceeding 180cm
kg 25%
4010.32.00 - - Endless transmission belts of
trapezoidal cross-section (V-belts),

outside
circumference exceeding 60cm but
not exceeding 180cm
kg 25%
4010.32.00 - - Endless transmission belts of
trapezoidal cross-section (V-belts),

ther than V-ribbed of an outside
circumference exceeding 60cm but
not exceeding 180cm
kg 25%
4010.33.00 - - Endless transmission belts of
trapezoidal cross-section (V-belts),
ther than V-ribbed of an outside
circumference exceeding 180cm
but not exceeding 240cm
kg 25%
4010.34.00
4010.35.00
4010.36.00
- - Endless transmission belts of
trapezoidal cross-section (V-belts),
ther than V-ribbed of an outside
circumference exceeding 180cm
but not exceeding 240cm
--Endless synchronous belts, of an
outside circumferemce exceeding
60cm but not exceeding 150cm
--Endless synchronous belts, of an
outside circumferemce exceeding
60cm but not exceeding 150cm
kg
kg
kg
25%
25%
25%
4010.39.00 - - Other kg 25%
40.11 New pneumatic tyres, of rubber.

an
outside circumferemce exceeding
60cm but not exceeding 150cm
kg
kg
kg
25%
25%
25%
4010.39.00 - - Other kg 25%
40.11 New pneumatic tyres, of rubber.

4011.10.00 - Of a kind used on motor cars
(including station wagons and
racing cars)
- Of a kind used on buses or lorries
kg *
4011.21.00
4011.22.00
- Having a load index not exceeding
121
- Having a load index exceeding
121
kg
kg
*
*
4011.30.00 - Of a kind used on aircraft kg 25%
4011.40.00 - Of a kind used on motorcycles kg 25%
4011.50.00 - Of a kind used on bicycles kg free
- Other
4011.61.00
4011.62.00
4011.63.00
4011.69.00
- - Having "herring-bone" or similar
tread
--Of a kind used on agricultural or
forestry vehicles and machines
--Of a kind used on construction or
industrial handling vehicles and
machines and having a rim size not
exceeding 61cm (24 inches)
--Of a kind used on construction
and industrial handling vehicles and
machines and having a rim size not
exceeding 61cm (24 inches)
--Other
kg
kg
kg
kg
25%
25%
25%
*

d on construction
and industrial handling vehicles and
machines and having a rim size not
exceeding 61cm (24 inches)
--Other
kg
kg
kg
kg
25%
25%
25%
*

-Other
4011.92.10 - - - Of a kind used on agricultural
or forestry vehicles and machines
kg 25%
4011.93.00 - - - Of a kind used on construction
vehicles and machines
kg 25%
4011.99.00 - - - Other kg *
40.12 Retreaded or used pneumatic tyres
of rubber; solid or cushion tyres,
tyre treads and tyre flaps, of rubber. - Retreaded tyres
4012.11.00 - - - Of a kind used on motor
cars(including station wagons and
racing cars)
kg *
4012.12.00 - - - Of a kind used on buses or
lorries
kg *
* 25% or K3000 per kg whichever is the greater
Heading
H S Code Description of Goods
Statistical
Unit of
Quantity
Duty
Rate Remarks
4012.13.00 - - Of a kind used on aircraft kg 25%
4012.19.00 - - - Other
-- Other
kg *
4012.90.10 - - Used pneumatic tyres kg *
4012.90.90 - - - Other kg 25%
40.13 Inner tubes, of rubber
4013.10.00 - Of a kind used on motor cars
(including station wagons and
racing cars), buses or lorries
kg 25%
4013.20.00 - Of a kind used on bicycles kg 25%
- Other
4013.90.90 - - - Other kg 25%
40.14 Hygienic or pharmaceutical articles
(including teats) of vulcanised
rubber other than hard rubber, with
or without fittings of hard rubber.

25%
40.14 Hygienic or pharmaceutical articles
(including teats) of vulcanised
rubber other than hard rubber, with
or without fittings of hard rubber.

4014.10.00 - Sheath contraceptives free
4014.90.00 - Other free
40.15 Articles of apparel and clothing
accessories (including gloves,
mittens and mitts), for all purposes;
of vulcanised rubber other than hard
rubber. - Gloves, mittens and mitts
4015.11.00 - - Surgical kg free
- Other
4015.19.10 - - - For sporting purposes kg 15%

nised rubber other than hard
rubber. - Gloves, mittens and mitts
4015.11.00 - - Surgical kg free
- Other
4015.19.10 - - - For sporting purposes kg 15%

* 25% or K3000 per kg whichever is the greater
Heading
H S Code Description of Goods
Statistical
Unit of
Quantity
Duty
Rate Remarks
4015.19.90 - Other kg 15%
- Other
4015.90.10 - - - Raincoats No. 15%
4015.90.90 - - - Other No. 15%
40.16 Other articles of vulcanised rubber
other than hard rubber.

her kg 15%
- Other
4015.90.10 - - - Raincoats No. 15%
4015.90.90 - - - Other No. 15%
40.16 Other articles of vulcanised rubber
other than hard rubber.

- Of cellular rubber
4016.10.10 - - - Specially designed for scientific
use
kg free
4016.10.20 - - - Packaging and lagging kg 15%
4016.10.30 - - - Stoppers kg 15%
4016.10.40 - - - Washers, joints, sealing rings
and discs
kg 15%
4016.10.50 - - - Mats kg 15%
4016.10.60 - - - Smokers requisites kg 15%
4016.10.90 - - - Other kg 15%
- Other
4016.91.00 - - Floor coverings and mats kg 15%
4016.92.00 - - Erasers kg 15%
4016.93.00 - - Gaskets, washers and other seals kg 15%
4016.94.00 - - Boat or dock fenders, whether or
not inflatable
kg 15%
4016.95.00 - - Other inflatable articles kg 15%
- - Other
4016.99.10 - - Specially designed for scientific
use
kg free
4016.99.20 - - - Packaging and lagging kg 15%
4016.99.30 - - - Stoppers kg 15%
4016.99.60 - - - Smokers requisites kg 15%
4016.99.90 - - - Other kg 15%
40.17 Hard rubber (for example, ebonite)
in all forms, including waste and
scrap; articles of hard rubber. 4017.00.10 - - - Scrap waste and powder kg 15%
4017.00.20 - - - Piping and tubing kg 15%
4017.00.30 - - - Specially designed for scientific
use
kg free
4017.00.90 - - - Other kg 15%
(As amended by Act No. 9 of 1997, No.1 of 1998, No.4 of 1999 and No.

- - - Specially designed for scientific
use
kg free
4017.00.90 - - - Other kg 15%
(As amended by Act No. 9 of 1997, No.1 of 1998, No.4 of 1999 and No.

1 of 2002)
Section VIII
RAW HIDES AND SKINS, LEATHER, FURSKINS AND ARTICLES

1 of 2002)
Section VIII
RAW HIDES AND SKINS, LEATHER, FURSKINS AND ARTICLES

THEREOF; SADDLERY AND HARNESS; TRAVEL GOODS,
HANDBAGS AND SIMILAR CONTAINERS, ARTICLES OF
ANIMAL GUT (OTHER THAN SILK-WORM GUT)
CHAPTER 41
Raw hides and skins (other than furskins) and leather
Notes
1. This Chapter does not cover
(a) Parings or similar waste, of raw hides or skins (heading 05.11);
(b) Birdskins or parts of birdskins, with their feathers or down, of heading 05.05 or 67.01; or
(c) Hides or skins, with the hair or wool on, raw, tanned or dressed (Chapter 43); the following are, however, to be classified in
Chapter 41, namely raw hides and skins with the hair or wool on, of bovine animals (including buffalo), of equine animals, of
sheep or lambs (except Astrakhan, Broadtail, Caracul, Persian, or similar lambs, Indian, Chinese, Mongolian or Tibetan
lambs), of goats or kids (except Yemen, Mongolian or Tibetan goats and kids), of swine (including peccary), of chamois, of
gazelle, of reindeer, of elk, of deer, of roebucks or of dogs. 2. Throughout the Nomenclature the expression "composition leather" means only
substances of the kind referred to in heading 41.11. Subheading Note
2.

2. Throughout the Nomenclature the expression "composition leather" means only
substances of the kind referred to in heading 41.11. Subheading Note
2.

(A) Heading 41.04 to 41.06 do not cover hides and skins which have undergone a tanning (including pre-tanning) process
which is reversible (headings 41.01 to 41.03, as the case may be). (B) For the purposes of headings 41.04 to 41.06 the term "crust" includes hides and skins that have been retanned, coloured or
fat-liquored (stuffed) prior to drying:
(As amended by Act No. 1 of 2002)
Heading
No. H S Code Description of Goods
Statistical
Unit of
Quantity
Duty
Rate Remarks
41.01
4101.20.00
4101.50.00
41.01.90.00
Raw hides and skin of bovine
"including buffalo" or equine
animals (fresh, or salted, dried,
limed, pickled or otherwise
preserved, but not tanned,
parchment-dressed or further
prepared), whether not dehaired or
split. - Whole hides and skins of a weight per skin not
exceeding 8Kg when simply dried, 10 kg when
dry-salted, or 16 Kg when fresh, wet-salted or
otherwise preserved.

des and skins of a weight per skin not
exceeding 8Kg when simply dried, 10 kg when
dry-salted, or 16 Kg when fresh, wet-salted or
otherwise preserved.

- Whole hides and skins of a weight exceeding 16kg
- Other, including butts, bends and bellies
kg
kg
kg
15%
15%
15%
41.02 Rawskins of sheep or lambs (fresh,
or salted, dried, limed, pickled or
otherwise preserved, but not tanned,
parchment-dressed or further
prepared), whether or not with wool
on or split, other than those
excluded by Note 1(c) to this
Chapter.

but not tanned,
parchment-dressed or further
prepared), whether or not with wool
on or split, other than those
excluded by Note 1(c) to this
Chapter.

4102.10.00 - With wool on kg 15%
- Without wool on
4102.21.00 - - Pickled kg 15%
4102.29.00 - - Other kg 15%
41.03 Other raw hides and skins (fresh, or
salted, dried, limed, pickled or
otherwise preserved, but not tanned,
parachment-dressed or further
prepared), whether or not dehaired
or split, other than those excluded
by Note 1(b) or Note 1(c) to this
Chapter. Heading
H S Code Description of Goods
Statistical
Unit of
Quantity
Duty
Rate Remarks
4103.10.00 - Of goats or kids No. 15%
4103.20.00
4103.30.00
- Of reptiles
- Of swine
No. No. 15%
15%
4103.90.00 - Other No. 15%
41.04 Tanned or crust hides skins of
bovine (including buffalo) or
equine animals, without hair on,
whether or not split but not further
prepared. - In the wet state (including wet blue):
4104.11.00 - Full grains, unsplit, grain splits kg 15%
4104.19.00 - Other kg 15%
- In the dry state (crust): kg 15%
4104.41.00 - Full grains, unsplit, grain splits kg 15%
4104.49.00 - Other kg 15%
41.05 Tanned or crust hides and skins of
sheep or lamb, without wool on,
whether or not split but not further
prepared.

15%
4104.49.00 - Other kg 15%
41.05 Tanned or crust hides and skins of
sheep or lamb, without wool on,
whether or not split but not further
prepared.

4105.10.00 - - In the wet state (including wet
blue)
kg 15%
4105.30.00 - - In the dry state (crust) kg 15%
41.06 Tanned or crust hides and skins of
other animals, without wool or hair
on, whether or not split but not
further prepared. 4106.21.00 - In the wet state (including wet
blue)
kg 15%
4106.22.00 - In the dry state (crust) kg 15%
- Of swine:

not split but not
further prepared. 4106.21.00 - In the wet state (including wet
blue)
kg 15%
4106.22.00 - In the dry state (crust) kg 15%
- Of swine:

4106.31.00
4106.32.00
4106.40.00
4106.91.00
4106.92.00
- In the wet state (including wet
blue)
- In the dry state (crust)
- Of reptiles
- Other:
- In the wet state (including wet
blue)
- In the dry state (crust)
kg
kg
kg
kg
kg
15%
15%
15%
15%
15%
41.07 Leather further prepared after
tanning or crusting, including
parchment -dressed leather, of
bovine (including buffalo) or
equine animals, without hair on,
whether or not split, other than
leather of heading 41.14
- Whole hides and skins:
4107.11.00 - Full grains, unsplit kg 15%
4107.12.00 - Grains splits kg 15%
4107.19.00 - - Other
- Other, including sides:
4107.91.00
4107.92.00
4107.99.00
- Full grains, unsplit
- Grain splits
- Other
kg
kg
kg
15%
15%
15%
41.12 4112.00.00 Leather further prepared after tanning or
crusting, including parchment-dressed leather, of
sheep or lmb without wool on, whether or not split,
other than leather of heading 41.14
kg 15%
41.13 Leather further prepared after tanning or
crusting, including parchment-dressed leather, of
other animals, without wool or hair on, whether or
not split, other than leather of heading 41.14
kg 15%
4113.10.00
4113.20.00
4113.30.00
4113.90.00
- Of goats or kids
- Of swine
- Of reptiles
- Other
kg
kg
kg
kg
15%
15%
15%
15%
Heading.

ding 41.14
kg 15%
4113.10.00
4113.20.00
4113.30.00
4113.90.00
- Of goats or kids
- Of swine
- Of reptiles
- Other
kg
kg
kg
kg
15%
15%
15%
15%
Heading.

H S Code Description of Goods
Statistical
Unit of
Quantity
Duty
Rate Remarks
41.14
41.15
4114.10.00
4114.20.00
Chamois (including combination chamois) leather;
patent leather and patent laminated leather;
metallised leather. - Chamois (including combination chamois) leather
- Patent leather and patent laminated leather;
metallised leather
Composition leather with a basis of leather or
leather fibre, in slabs, sheets or strip, whether or
not in rolls; parings and other waste of leather or
of composition leather, not suitable for the
manufacture of leather articles; leather dust,
kg
kg
15%
15%

rolls; parings and other waste of leather or
of composition leather, not suitable for the
manufacture of leather articles; leather dust,
kg
kg
15%
15%

4115.10.00
4115.20.00
powder and flour. - Composition leather with a basis of leather or leather
fibre, in slabs, sheets or strip, whether or not in rolls
- Parings and other waste of leather or of composition
leather, not suitable for the manufacture of leather
articles, leather dust, powder and flour
kg
kg
15%
15%
(As amended by Act No. 9 of 1997 and No. 1 of 2002)
CHAPTER 42
Articles of leather; Saddlery and Harness; Travel Goods, Handbags and similar containers; Articles of Animal Gut (other than
silk-worm gut)
Notes
1. This Chapter does not cover
(a) Sterile Surgical catgut or similar sterile stature materials (Heading 30.03)
(b) Articles of apparel or clothing accessories (except gloves, mittens and mitts), lined with furskin or artificial fur or to which
furskin or artificial fur is attached on the outside except as mere trimming (Heading 43.03 or 43.04);
(c) Made up Articles of Netting (Heading 56.08);
(d) Articles or Chapter 64;
(e) Head gear or parts thereof of Chapter 65;
(f) Whips, riding-crops or other articles of heading No. 66.02;
(g) Cuff-links, bracelets or other imitation jewellery (Heading No.

eof of Chapter 65;
(f) Whips, riding-crops or other articles of heading No. 66.02;
(g) Cuff-links, bracelets or other imitation jewellery (Heading No.

71.17);
(h) Fittings or trimmings for harness, such as stir ups, bits, horse brasses and buckles, separately presented (generally Section
XV);
(i) Strings, skins for drums or the like, or other parts of musical instruments (Heading 92.09);
(k) Articles of Chapter 94 (for example, furniture, lamps and lighting fittings);
(l) Articles of Chapter 95 (for example, toys, games, sports requisites); or
(m) Buttons, press-fasteners, snap-fasteners, press-studs, button moulds or other parts of these articles, button blanks, of Heading
96.06
2.

tes); or
(m) Buttons, press-fasteners, snap-fasteners, press-studs, button moulds or other parts of these articles, button blanks, of Heading
96.06
2.

(A) In addition to the provisions of Note 1 above, Heading 42.02 does not cover
(a) Bags made of sheeting of plastics, whether or not printed, with handles, not designed for prolonged use (Heading 39.23);
(b) Articles of plaiting materials (Heading 46.02),
(B) Articles of headings 42.02 and 42.03 which have parts of precious metal or metal clad with precious metal, of natural or cultured
pearls, of precious or semi-precious stones (natural, synthetic or reconstructed) remain classified in those headings even if such parts
constitute more than minor fittings or minor ornamentation, provided that these parts do not give the articles their essential character. If,
on the other hand, the parts give the articles their essential charater, the articles are to be classified in Chapter 71. 3. For the purposes of Heading 42.03, the expression "articles of apparel and clothing
accessories" applies, inter alia to gloves (including sports gloves, mittens and mitts), aprons
and other protective clothing, braces, belts, bandoliers and wrist straps, but excluding watch
straps (Heading 91.13). (As amended by Act No. 1 of 2002)

d other protective clothing, braces, belts, bandoliers and wrist straps, but excluding watch
straps (Heading 91.13). (As amended by Act No. 1 of 2002)

Heading
H S Code Description of Goods
Statistical
Unit of
Quantity
Duty
Rate Remarks
42.01 4201.00.00 Saddlery and harness for any animal (including
traces, leads, knee pads muzzles, saddle cloths,
saddle bags, dog coats and the like), of any
material. kg 25%
42.02 Trunks, suit-cases, vanity-cases,
executive-cases, brief-cases, school
satchels spectacle cases, binocular
cases, camera cases, musical
instrument cases, gun cases,
holsters and similar containers;
travelling-bags, insulated food or
beverages bags, toilet bags, rack
sacks, handbags, shopping-bags,
wallets, purses, map-cases,
cigarette- cases, tobacco-pouches,
toolbags, sports bags, bottle-cases,
jewellery boxes, powder boxes,
cutlery cases and similar containers,
of leather or of composition leather,
of sheeting of plastics, of textile
materials, of vulcanised fibre or of
paperboard, or wholly or mainly
covered with such materials or with
paper.

r,
of sheeting of plastics, of textile
materials, of vulcanised fibre or of
paperboard, or wholly or mainly
covered with such materials or with
paper.

Heading
H S Code Description of Goods
Statistical
Unit of
Quantity
Duty
Rate Remarks
- Trunks, suit-cases, vanity-cases,
executive-cases, brief-cases, school
satchels and similar containers
4202.11.00 - - With outer surface of leather, of
composition leather or of patent
leather
kg 25%
4202.12.00 - - With outer surface of plastics or
of textile materials
kg 25%
4202.19.00 - - Other kg 25%
- Handbags, whether or not with
shoulder strap, including those
without handle
4202.21.00 - - With outer surface of leather, of
composition leather or of patent
leather
kg 25%
4202.22.00 - - With outer surface of plastic kg 25%

e
4202.21.00 - - With outer surface of leather, of
composition leather or of patent
leather
kg 25%
4202.22.00 - - With outer surface of plastic kg 25%

sheeting or of textile materials
4202.29.00 - - Other kg 25%
- Articles of a kind normally carried
in the pocket or in the handbag
4202.31.00 - - With outer surface of leather, of
composition leather or of patent
leather
kg 25%
4202.32.00 - - With outer surface of plastic
sheeting or of textile materials
kg 25%
4202.39.00 - - Other kg 25%
- Other
4202.91.00 - - With outer surface of leather, of
composition leather or of patent
leather
kg 25%
4202.92.00 - - With outer surface of plastic
sheeting or of textile materials
kg 25%
4202.99.00 - - Other kg 25%
42.03 Articles of apparel and clothing
accessories, of leather or of
composition leather. 4203.10.00 - Articles of apparel kg 25%
- Gloves, mittens and mitts
4203.21.00 - - Specially designed for use in
sports
kg 25%
4203.29.00 - - Other kg 25%
4203.30.00 - Belts and bandoliers kg 25%
4203.40.00 - Other clothing accessories kg 25%
42.04 4204.00.00 Articles of leather or of composition leather, of a
kind used in a machinery or mechanical
appliances or for other technical uses. kg 15%
42.05 4205.00.00 Other articles of leather or of composition leather.

used in a machinery or mechanical
appliances or for other technical uses. kg 15%
42.05 4205.00.00 Other articles of leather or of composition leather.

kg 25%
42.06 Articles of gut (other than
silk-worm gut), of goldbeater's skin,
of bladders or of tendons. 4206.10.00 - Catgut kg 25%
4206.90.00 - Other kg 25%
(As amended by Act No. 9 of 1997 and No. 1 of 2002)
CHAPTER 43
Furskins and artificial fur; manufactures thereof
Notes
1. Throughout the Nomenclature references to "furskins", other than to raw furskins of heading 43.01, apply to hides or skins of all
animals which have been tanned or dressed with the hair or wool on. 2. This Chapter does not cover;
(a) Bird skins or parts of bird skins with their feathers or down (heading 05.05 or 67.01);
(b) Raw hides or skins, with the hair or wool on, of Chapter 41 (see Note 1(c) to that Chapter);
(c) Gloves, mittens and mitts consisting of leather and furskin or of leather and artificial fur (heading 42.03);

41 (see Note 1(c) to that Chapter);
(c) Gloves, mittens and mitts consisting of leather and furskin or of leather and artificial fur (heading 42.03);

(d) Articles of Chapter 64
(e) Headgear or parts thereof of Chapter 65; or
(f) Articles of Chapter 95 (for example, toys, games, sport requisites). 3. Heading 43.03 includes furskins and parts thereof, assembled with the addition of other
materials, and furskins and parts therof, sewn together in the form of garments or parts or
accessories of garments or in the form of other articles. 4. Articles of apparel and clothing accessories (except those excluded by note 2) lined
with furskin or artificial fur or to which furskin or artificial fur is attached on the outside
except as mere trimming are to be classified under heading 43.03 or 43.04 as the case may
be. 5. Throughout the nomenclature the expression "artificial fur" means any imitation of
furskin consisting of wool, hair or other fibre gummed or sewn on leather, woven fabric or
other materials, but does not include imitation furskins obtained by weaving or knitting
(generally, heading 58.01 or 60.01)
(As amended by Act No.

or
other materials, but does not include imitation furskins obtained by weaving or knitting
(generally, heading 58.01 or 60.01)
(As amended by Act No.

1 of 2002)
Heading
H S Code Description of Goods
Statistical
Unit of
Quantity
Duty
Rate Remarks
43.01 Raw furskins (including heads,
tails, paws and other pieces or
cuttings, suitable for furriers' use),
other than raw hides and skins of
heading No. 41.01, 41.02 or 41.03. 4301.10.00 - Of mink, whole, with or without
head, tail or paws
kg 25%
4301.30.00 - Of lamb, the following;
Astrakhan, Broadtail, Caracul,
Persian and similar lamb, Indian,
Chinese, Mongolian or Tibetan
lamb, whole, with or without head,
tail or paws
kg 25%
4301.60.00 - Of fox, whole, with or without
head, tail or paws
kg 25%
4301.70.00 - Of seal, whole, with or without
head, tail or paws
kg 25%
4301.80.00 - Other furskins, whole, with or
without head, tail or paws
kg 25%
4301.90.00 - Heads, tails, paws and other pieces
or cuttings, suitable for furriers' use
kg 25%
43.02 Tanned or dressed furskins
(including heads, tails, paws and
other pieces or cuttings),
unassembled, or assembled
(without the addition of other

43.02 Tanned or dressed furskins
(including heads, tails, paws and
other pieces or cuttings),
unassembled, or assembled
(without the addition of other

materials) other than those of
heading No. 43.03. - Whole skins, with or without head,
tail or paws, not assembled
Heading
H S Code Description of Goods
Statistical
Unit of
Quantity
Duty
Rate Remarks
4302.11.00 - - Of mink kg 25%
4302.13.00 - - Of lamb, the following
Astrakhan, Broadtail, Caracul,
Persian and similar lamb, Indian,
Chinese, Mongolian or Tibetan
lamb
kg 25%
4302.19.00 - - Other kg 25%
4302.20.00 - Heads, tails, paws and other pieces
or cuttings, not assembled
kg 25%
4302.30.00 - Whole skins and pieces or cuttings
thereof, assembled
kg 25%
43.03 Articles of apparel, clothing
accessories and other articles of
furskin. 4303.10.00 - Articles of apparel and clothing
accessories
kg 25%
4303.90.00 - Other kg 25%
43.04 4304.00.00 Artificial fur and articles thereof. kg 25%
(As amended by act No. 1 of 2002)
Section IX
WOOD AND ARTICLES OF WOOD; WOOD CHARCOAL; CORK
AND ARTICLES OF CORK; MANUFACTURES OF STRAW, OF
ESPARTO OR OF OTHER PLAITING MATERIALS; BASKETWARE
AND WICKERWORK
CHAPTER 44
Wood and articles of wood; wood charcoal
Notes
1.

NUFACTURES OF STRAW, OF
ESPARTO OR OF OTHER PLAITING MATERIALS; BASKETWARE
AND WICKERWORK
CHAPTER 44
Wood and articles of wood; wood charcoal
Notes
1.

This Chapter does not cover
(a) Wood, in chips, in shavings, crushed, ground or powdered, of a kind used primarily in perfumery, in pharmacy, or for
insecticidal, fungicidal or similar purpose (heading 12.11);
(b) Bamboos or other materials of a woody nature of a kind used primarily for plating, in the rough, whether or not split, sawn
lengthwise or cut to length (heading 14.01);
(c) Wood, in chips, in shavings, ground or powdered, of a kind used primarily in dyeing or in tanning (heading 14.04);
(d) Activated charcoal (heading 38.02);
(e) Articles of heading 42.02;

or powdered, of a kind used primarily in dyeing or in tanning (heading 14.04);
(d) Activated charcoal (heading 38.02);
(e) Articles of heading 42.02;

(f) Goods of Chapter 46;
(g) Footwear or parts thereof of Chapter 64;
(h) Goods of Chapter 66 (for example, umbrellas and walking-sticks and parts thereof);
(i) Goods of heading 68.08;
(k) Imitation jewellery of heading 71.17;
(l) Goods of Section XVI or Section XVII (for example, machine parts, cases, covers, cabinets for machines and apparatus and
wheelwrights' wares);
(m) Goods of Section XVIII (for example, clock cases and musical instruments and parts thereof);
(n) Parts of firearms (heading 93.05);
(o) Articles of Chapter 94 (for example, furniture, lamps and lighting fittings, prefabricated buildings);
(p) Articles of Chapter 95 (for example, toys, games, sports requisites);
(q) Articles of Chapter 96 (for example, smoking pipes and parts thereof, buttons, pencils) excluding bodies and handles, of
wood, for articles of heading 96.03; or
(r) Articles of Chapter 97 (for example, works of art). 2.

buttons, pencils) excluding bodies and handles, of
wood, for articles of heading 96.03; or
(r) Articles of Chapter 97 (for example, works of art). 2.

In this Chapter, the expression "densified wood" means wood which has been subjected
to chemical or physical treatment (being, in the case of layers bonded together, treatment in
excess of that needed to ensure a good bond), and which has thereby acquired increased
density or hardness together with improved mechanical strength or resistance to chemical
or electrical agencies. 3. Heading 44.14 to 44.21 apply to articles of the respective descriptions of particle board
or similar board, fibreboard, laminated wood or densified wood they apply to such articles
of wood. 4. Products of heading 44.10, 44.11 or 44.12 may be worked to form the shapes provided
for in respect of the goods of heading 44.09, curved, corrugated, perforated, cut or formed
to shapes other than square or rectangular or submitted to any other operation provided it
does not give them the character of articles of other headings. 5. Heading 44.17 does not apply to tools in which the blade, working edge, working
surface or other working part is formed by any of the materials specified in Note 1 to
Chapter 82. 6.

tools in which the blade, working edge, working
surface or other working part is formed by any of the materials specified in Note 1 to
Chapter 82. 6.

Subject to Note 1 above and except where the context otherwise requires, any reference
to "wood" in a heading of this Chapter applies also to bamboos and other materials of a
woody nature. Subheading Note. 1.

wise requires, any reference
to "wood" in a heading of this Chapter applies also to bamboos and other materials of a
woody nature. Subheading Note. 1.

For the purposes of subheadings 4403.41 to 4403.49, 4407.24 to 4407.29, 4408.31 to 4408.39 and 4412.13 to 4412.99, the
expression "tropical wood" means one of the following types of wood
Abura, Acajou d'Afrique, Afromosia, Ako, Alan, Andiroba, Aningré, Avodirée,
Azobé, Balau, Balsa, Bossé clair, Bossée foncé, Cativo, Cedro, Dabema, dark Red Meranti,
Dibétou, Doussié, Framiré, Freijo, Fromager, Fuma, Geronggang, Ilomba, Imbuia, Ipé,
Iroko, Jaboty, Jelutong, Jequitiba, Jongkong, Kapur, Kempas, Keruing, Kosipo, Kotibé,
Koto, Light Red Meranti, Limba, Louro, Ma‡caranduba, Mahogany, Makoré,
mandioqueira, Mansonia, Mengkulang, Meranti Bakau, Merawan, Merbau, Merpauh,
Mersawa, Moabi, Niangon, Nyatoh, Obeche, Okoumé, Onzabili, Orey, Ovengkol, Ozigo,
Padauk, Paldao, Palissandre de Guatemala, Palissandre de para, Palissandre de Rio,
Palissandre de Rose, Pau Amarelo, Pau Marfim, Pulai, Punah, Quaruba, Ramin, Sapelli,
Saqui-Saqui, Sepetir, Sipo, Sucupira, Suren, Tauri, Teak, Tiama, Tola, Virola, White
Meranti, White Seraya, Yellow Meranti. (As amended by Act No. 1 of 2002)
Statistical

r, Sipo, Sucupira, Suren, Tauri, Teak, Tiama, Tola, Virola, White
Meranti, White Seraya, Yellow Meranti. (As amended by Act No. 1 of 2002)
Statistical

Heading
H S Code Description of Goods
Unit of
Quantity
Duty
Rate Remarks
44.01 Fuel wood, in logs, in billets, in
twigs, in faggots or in similar
forms; wood in chips or particles;
sawdust and wood waste and scrap,
whether or not agglomerated in
logs, briquettes, pellets or similar
forms. 4401.10.00 - Fuel wood, in logs in billets, in
twigs, in faggots, or in similar forms
tonne 25%
- Wood in chips or particles
4401.21.00 - - Coniferous Tonne 25%
4401.22.00 - - Non-coniferous Tonne 25%
4401.30.00 - Sawdust and wood waste and
scrap, whether or not agglomerated
in logs, briquettes, pellets or similar
forms. Tonne 25%
44.02 4402.00.00 Wood charcoal (including shell or nut charcoal),
whether or not agglomerated. kg 25%
44.03 Wood in the rough, whether or not
stripped of bark or sapwood, or
roughly squared.

g shell or nut charcoal),
whether or not agglomerated. kg 25%
44.03 Wood in the rough, whether or not
stripped of bark or sapwood, or
roughly squared.

4403.10.00 - Treated with paint, stains, creosote
or other preservatives
m3 25%
4403.20.00 - Other, Coniferous m3 25%
- Other, of tropical wood specified
in Subheading Note 1 to this
Chapter
4403.41.00 - - Dark Red Meranti, Light Red
Meranti and Meranti Bakau
m3 25%
4403.49.00 - - Other m3 25%
- Other
4403.91.00 - - Of oak (Quercus spp.) m3 25%
4403.92.00 - - Of beech (Fangus spp.) m3 25%
4403.99.00 - - Other m3 25%
44.04 Hoopwood; split poles; piles,
pickets and stakes of wood, pointed
but not sawn lengthwise; wooden
sticks, roughly trimmed but not
turned, bent or otherwise worked,
suitable for the manufacture of
walking-sticks, umbrellas, tool
handles or the like; chipwood and
the like. 4404.10.00 - Coniferous kg 25%
4404.20.00 - Non-coniferous kg 25%

cture of
walking-sticks, umbrellas, tool
handles or the like; chipwood and
the like. 4404.10.00 - Coniferous kg 25%
4404.20.00 - Non-coniferous kg 25%

44.05 4405.00.00 Wood wool; wood flour. kg 25%
44.06 Railway or tramway sleepers
(cross-ties) of wood. 4406.10.00 - Not impregnated m3 25%
4406.90.00 - Other m3 25%
44.07 Wood sawn or chipped lengthwise,
sliced or peeled, whether or not
planned, sanded or end-jointed, of
thickness exceeding 6mm. 4407.10.00 - Coniferous m3 25%
- Of tropical wood specified in
Subheading Note 1 to this Chapter
Heading
H S Code Description of Goods
Statistical
Unit of
Quantity
Duty
Rate Remarks
4407.24.00 - - Virola, Mahogany (Swietenia
spp.) Imbuia and Balsa
m3 25%
4407.25.00 - - Dark Red Meranti, Light Red
Meranti and Meranti Bakau
m3 25%
4407.26.00 - - White Lauan, White, Meranti
- - White Seraya, Yellow Meranti
and Alan. m3 25%
4407.29.00 - - Other m3 25%
- Other
4407.91.00 - - Of Oak (Quercus spp.) m3 25%
4407.92.00 - - Of Beech (Fangus spp.) m3 25%
4407.99.00 - - Other m3 25%
44.08 Sheets for veneering (including
those obtained by slicing laminated
wood), for plywood or for other
similar laminated wood and other
wood sawn lengthwise, sliced or
peeled, whether or not planed,
sanded, sliced or end-jointed, of a
thickness not exceeding 6mm.

minated wood and other
wood sawn lengthwise, sliced or
peeled, whether or not planed,
sanded, sliced or end-jointed, of a
thickness not exceeding 6mm.

4408.10.00 - Coniferous m3 15%
- Of tropical wood specified in
Subheading Note 1 to this Chapter
4408.31.00 - - Dark Red Meranti, Light Red
Meranti and Meranti Bakau
m3 15%
4408.39.00 - - Other m3 15%
4408.90.00 - Other m3 15%
44.09 Wood (including strips and friezes
for parquet floorings, not
assembled) continuously shaped

08.39.00 - - Other m3 15%
4408.90.00 - Other m3 15%
44.09 Wood (including strips and friezes
for parquet floorings, not
assembled) continuously shaped

(tongued, grooved, rebated,
chamfered, V-jointed, beaded,
moulded, rounded or the like) along
any of its edges or faces, whether or
not planed, sanded or end-jointed. 4409.10.00 - Coniferous kg 25%
4409.20.00 - Non-coniferous kg 25%
44.10 Particle board and similar board(for
example, oriented strand board and
wafer board) of wood or other
ligeneous materials, whether or not
agglomerated with resins or other
organic binding substances. - Oriented strand board and
waferboard, of wood
4410.21.00 - - Unworked or not further worked
than sanded
kg 25%
4410.29.00 - - - Other
-- Other, of wood:
kg 25%
4410.31.00
4410.32.00
4410.33.00
4410.39.00
- Unworked or not further worked
than sanded
- Surface - covered with melanine-
impregnated paper
- Surface -Covered with decorative
laminates of plastics
- Other
kg
kg
kg
kg
25%
25%
25%
25%
44.11 Fibreboard of wood or other
ligneous materials, whether or not
bonded with resins or other organic
substances.

Other
kg
kg
kg
kg
25%
25%
25%
25%
44.11 Fibreboard of wood or other
ligneous materials, whether or not
bonded with resins or other organic
substances.

- Fibreboard of a density exceeding
0.8g/cm3
4411.11.00 - - Not mechanically worked or
surface covered
kg 25%
4411.19.00 - - Other kg 25%
- Fibreboard of a density exceeding
0.5g/cm3 but not exceeding
0.8g/cm3
Heading
H S Code Description of Goods
Statistical
Unit of
Quantity
Duty
Rate Remarks
4411.21.00 - - Not mechanically worked or
surface covered
kg 25%
4411.29.00 - - Other kg 25%
- Fibreboard of a density exceeding

ity
Duty
Rate Remarks
4411.21.00 - - Not mechanically worked or
surface covered
kg 25%
4411.29.00 - - Other kg 25%
- Fibreboard of a density exceeding

0.35/cm3 but not exceeding
0.5g/cm3
4411.31.00 - - Not mechanically worked or
surface covered
kg 25%
4411.39.00 - - Other kg 25%
- Other
4411.91.00 - - Not mechanically worked or
surface covered
kg 25%
4411.99.00 - - Other kg 25%
44.12 Plywood, veneered panels and
similar laminated wood. - Plywood consisting solely of
sheets of wood, each ply not
exceeding 6mm thickness
4412.13.00 - - With at least one outer ply of
tropical wood specified in
Sub-heading Note 1 to this Chapter
kg 25%
4412.14.00 - - Other, with at least one outer ply
of non-coniferous wood
kg 25%
4412.19.00 - - Other kg 25%
- Other, with at least one outer ply
of non-coniferous wood
4412.22.00 - - With at least one ply of tropical
wood specified in
- - Subheading Note 1 to this
Chapter
kg 25%
4412.23.00 - - Other, containing at least one
layer of particle board
kg 25%
4412.29.00 - - Other kg 25%
- Other
4412.92.00 - - With at least one ply of tropical
wood specified in Subheading Note
1 to this Chapter
kg 25%
4412.93.00 - - Other, containing at least one
layer of particle board
kg 25%
4412.99.00 - - Other kg 25%
44.13 4413.00.00 Densified wood, in blocks, plates, strips or profile
shapes.

at least one
layer of particle board
kg 25%
4412.99.00 - - Other kg 25%
44.13 4413.00.00 Densified wood, in blocks, plates, strips or profile
shapes.

kg 25%
44.14 4414.00.00 Wooden frames for paintings, photographs,
mirrors or similar objects. kg 25%
44.15 Packing cases, boxes, crates, drums
and similar packings, of wood;
cable-drums of wood; pallets, box
pallets and other load boards, of
wood; pallet collars of wood. 4415.10.00 - Cases, boxes crates, drums and
similar packing; cable-drums
kg 25%

s, box
pallets and other load boards, of
wood; pallet collars of wood. 4415.10.00 - Cases, boxes crates, drums and
similar packing; cable-drums
kg 25%

4415.20.00 - Pallets, box pallets and other load
boards; pallet collars
kg 25%
Heading
H S Code Description of Goods
Statistical
Unit of
Quantity
Duty
Rate Remarks
44.16 4416.00.00 Casks, barrels, vats, tubs and other coopers'
products and parts thereof, of wood, including
staves. kg 25%
44.17 4417.00.00 Tools, tool bodies, tool handles, broom or brush
bodies and handles, of wood; boot or shoe lasts and
trees, of wood
kg 25%
44.18 Builders' joinery and carpentry of
wood, including cellular wood
panels, assembled parquet panels,
shingles and shakes. 4418.10.00 - Windows, french-windows and
their frames
kg 25%
4418.20.00 - Doors and their frames and
thresholds
kg 25%
4418.30.00 - Parquet panels m3 25%
4418.40.00 - Shuttering for concrete
constructional work
kg 25%
4418.50.00 - Shingles and shakes kg 25%
4418.90.00 - Other kg 25%
44.19 4419.00.00 Tableware and kitchenware, of wood. kg 25%
44.20 Wood marquetry and inlaid wood;
caskets and cases for jewellery or
cutlery, and similar articles, of
wood; statuettes and other
ornaments, of wood; wooden
articles of furniture not falling in
Chapter 94.

jewellery or
cutlery, and similar articles, of
wood; statuettes and other
ornaments, of wood; wooden
articles of furniture not falling in
Chapter 94.

4420.10.00 - Statuettes and other ornaments, of
wood
kg 25%
4420.90.00 - Other kg 25%
44.21 - Other articles of wood. 4421.10.00 - Clothes hangers kg 25%
- Other
4421.90.10 - Spools, cops, bobbins, sewing
thread reels and the like, of turned
wood
kg 25%
4421.90.90 - Other kg 25%
(As amended by Act No. 9 of 1997 and No. 1 of 2002)
CHAPTER 45
Cork and articles of cork

and the like, of turned
wood
kg 25%
4421.90.90 - Other kg 25%
(As amended by Act No. 9 of 1997 and No. 1 of 2002)
CHAPTER 45
Cork and articles of cork

Note
1. This Chapter does not cover
(a) Footwear or parts of footwear of Chapter 64;
(b) Headgear or parts of headgear of Chapter 65; or
(c) Articles of Chapter 95 (for example, toys, games, sports requisites). Heading
H S Code Description of Goods
Statistical
Unit of
Quantity
Duty
Rate Remarks
45.01 Natural cork, raw or simply
prepared; waste cork; crushed,
granulated or ground cork. 4501.10.00 - Natural cork, raw or simply
prepared
kg 15%
45091.90.00 - Other kg 15%
45.02 Natural cork, debacked or roughly
squared, or in rectangular
(including square) blocks, plates,
sheets or strip (including
sharp-edged blanks for corks or
stoppers). 4502.00.10 - - - Of a type suitable for use as
packing or lagging for engines,
machinery, piping and buildings
kg 15%
4502.00.20 - - - Strips, reinforced with paper,
of a type used for tipping cigarettes
kg 15%
4502.00.30 - - - Floor coverings kg 15%
4502.00.90 - - - Other kg 15%
45.03 Articles of natural cork. 4503.10.00 - Corks and stoppers kg 15%
- Other
4503.90.10 - - - Washers kg 15%
4503.90.90 - - - Other kg 15%
45.04 Agglomerated cork (with or
without a binding substance) and
articles of agglomerated cork.

10 - - - Washers kg 15%
4503.90.90 - - - Other kg 15%
45.04 Agglomerated cork (with or
without a binding substance) and
articles of agglomerated cork.

4504.10.00 - Blocks, plates, sheets and strip;
tiles of any shape; solid cylinders,
including discs
kg 15%
- Other
4504.90.10 - - - Stoppers, cork, discs for lining
crown corks or other stoppers
kg 15%
4504.90.20 - - - Washers kg 15%
4504.90.90 - - - Other kg 15%
CHAPTER 46

0 - - - Stoppers, cork, discs for lining
crown corks or other stoppers
kg 15%
4504.90.20 - - - Washers kg 15%
4504.90.90 - - - Other kg 15%
CHAPTER 46

Manufactures of straw, of esparto or of other plaiting materials; basketware and wickerwork
Note
1. In this Chapter, the expression "plaiting materials" means materials in a state or form suitable for plaiting, interlacing or similar
processes; it includes straw, osier or willow, bamboos, rushes, reeds, strips of wood, strips of other vegetable material (for example, strips
of bark, narrow leaves and raffia or other strips obtained from broad leaves), unspun natural textile fibres, monofilament and strip and the
like of plastics and strips of paper, but not strips of leather or composition leather or of felt or nonwovens, human hair, horsehair, textile
rovings or yarns, or monofilament and strip and the like of Chapter 54. 2. This Chapter does not cover
(a) Wall coverings of heading 48.14;
(b) Twine, cordage, ropes or cables, plaited or not (heading 56.07);
(c) Footwear or headgear or parts thereof of Chapter 64 or 65;
(d) Vehicles or bodies for vehicles of basketware (Chapter 87); or
(e) Articles of Chapter 94 (for example, furniture, lamps and lighting fittings). 3.

d) Vehicles or bodies for vehicles of basketware (Chapter 87); or
(e) Articles of Chapter 94 (for example, furniture, lamps and lighting fittings). 3.

For the purposes of heading 46.01, the expression "plaiting materials, plaits and similar
products of plaiting materials, bound together in parallel strands" means plaiting materials,
plaits and similar products of plaiting materials, placed side by side and bound together, in
the form of sheets, whether or not the binding materials are of spun textile materials. (As amended by Act No. 1 of 2002)
Heading
H S Code Description of Goods
Statistical
Unit of
Quantity
Duty
Rate Remarks
46.01 Plaits and similar products of
plaiting materials, whether or not
assembled into strips; plaiting
materials, plaits and similar
products of plaiting materials,
bound together in parallel strands or
woven, in sheet form, whether or
not being finished articles (for
example, mats, matting, screens). 4601.20.00 - Mats, matting and screens of
vegetable materials
kg 25%
- Other
4601.91.00 - - Of vegetable materials kg 25%
4601.99.00 - - Other kg 25%
46.02 Basketwork, wickerwork and other
articles, made directly to shape
from plaiting materials or made up
from goods of heading No. 46.01;
articles of loofah. 4602.10.00 - Of vegetable materials kg 25%
4602.90.00 - Other kg 25%
(As amended by Act No.

de up
from goods of heading No. 46.01;
articles of loofah. 4602.10.00 - Of vegetable materials kg 25%
4602.90.00 - Other kg 25%
(As amended by Act No.

1 of 2002)
Section X
PULP OF WOOD OR OF OTHER FIBROUS CELLULOSIC
MATERIAL; RECOVERED (WASTE AND SCRAP) PAPER OR

1 of 2002)
Section X
PULP OF WOOD OR OF OTHER FIBROUS CELLULOSIC
MATERIAL; RECOVERED (WASTE AND SCRAP) PAPER OR

PAPERBOARD; PAPER AND PAPERBOARD AND ARTICLES
THEREOF
CHAPTER 47
Pulp of Wood or Other Fibrous Cellulosic Material; Recovered (Waste and Scrap) Paper or Paperboard
Note
1. For the purposes of heading 47.02, the expression "chemical wood pulp, dissolving grades" means chemical pulp having by weight an
insoluble fraction of 92% or more for Soda or Sulphate Wood pulp or 88% or more for Sulphite Wood pulp after one hour in a Caustic
Soda solution containing 18% Sodium Hydroxide (NaOH) at 20ºC, and for Sulphite Wood pulp an ash content that does not exceed
0.15% by weight. (As amended by Act No. 1 of 2002)
Heading
H S Code Description of Goods
Statistical
Unit of
Quantity
Duty
Rate Remarks
47.01 4701.00.00 Mechanical wood pulp kg 5%
47.02 4702.00.00 Chemical wood pulp, dissolving grades kg 5%
47.03 Chemical wood pulp, soda or
sulphate, other than dissolving
grades
- Unbleached
4703.11.00 - - Coniferous kg 5%
4703.19.00 - - Non-coniferous kg 5%
- Semi-bleached or bleached
4703.21.00 - - Coniferous kg 5%
4703.29.00 - - Non-coniferous kg 5%
47.04 Chemical wood pulp, sulphite,
other than dissolving grades.

ched or bleached
4703.21.00 - - Coniferous kg 5%
4703.29.00 - - Non-coniferous kg 5%
47.04 Chemical wood pulp, sulphite,
other than dissolving grades.

- Unbleached
4704.11.00 - - Coniferous kg 5%
4704.19.00 - - Non-coniferous kg 5%
- Semi-bleached or bleached
4704.21.00 - - Coniferous kg 5%
4704.29.00 - - Non-coniferous kg 5%
47.05 4705.00.00 Wood pulp obtained by a combination of
Mechanical and chemical pulping processes
kg 5%
47.06 Pulps of fibres derived from
recovered (waste and scrap) paper
or paperboard or of other fibrous
cellulosic material. 4706.10.00 - Cotton linters pulp kg 5%
4706.20.00 - Pulps of fibres derived from
recovered (waste and scrap) paper
or paperboard. kg 5%
- Other
4706.91.00 - - Mechanical kg 5%
4706.92.00 - - Chemical kg 5%

ps of fibres derived from
recovered (waste and scrap) paper
or paperboard. kg 5%
- Other
4706.91.00 - - Mechanical kg 5%
4706.92.00 - - Chemical kg 5%

4706.93.00 - - Semi-Chemical kg 5%
47.07 Recovered (waste and scrap) paper
or paperboard. 4707.10.00 - Of unbleached kraft paper or
paperboard or of corrugated paper
or paper board
kg 5%
4707.20.00 - Of other paper or paperboard
made mainly of bleached chemical
pulp, not coloured in the mass
kg 5%
Heading
H S Code Description of Goods
Statistical
Unit of
Quantity
Duty
Rate Remarks
4707.30.00 - Of paper or paperboard made
mainly of mechanical pulp (for
example, newspapers, journals and
similar printed matter). kg 5%
4707.90.00 - Other, including unsorted waste
and scrap
kg 5%
(As amended by Act No. 1 of 2002)
CHAPTER 48
Paper and Paperboard; Articles of Paper Pulp, of Paper or of Paperboard
Notes
1. For the purposes of this Chapter, except where the context otherwise requires, a reference to "paper" includes references to
paperboards (irrespective of thickness or weight per square metre). 2.

e the context otherwise requires, a reference to "paper" includes references to
paperboards (irrespective of thickness or weight per square metre). 2.

This Chapter does not cover
(a) Articles of Chapter 30
(b) Stamping foils of heading 32.12;
(c) Perfumed papers or papers impregnated or coated with cosmetics (Chapter 33);
(d) Paper or cellulose wadding impregnated, coated or covered with soap or detergent (heading .34.01), or with polishes, creams
or similar preparations (heading 34.05);
(e) Sensitised paper or paperboard of heading 37.01 to 37.04;
(f) Paper impregnated with diagnostic or laboratory reagents (heading 38.22);
(g) Paper - reinforced stratified sheeting of plastic, or one layer of paper or paperboard coated or covered with a layer of plastics,
the latter constituting more than half the total thickness, or articles of such materials, other than wall coverings of heading
48.14 (Chapter 39);
(h) Paper impregnated with diagnostic or laboratory reagents (heading 38.22);
(i) Articles of heading 42.02 (for example, travel goods);
(j) Articles of Chapter 46 (manufactures of plaiting material);
(k) Paper yarn or textile articles of paper yarn (Section XI);
(l) Articles of Chapter 64 or Chapter 65
(m) Abrasive paper or paperboard (heading 68.05) or paperboard-backed mica (heading 68.14) (paper an paperboard coated with
mica powder are, however, to be classified in this Chapter);
(n) Metal foil backed with paper or paperboard (Section XV);
(o) Articles of heading 92.09; or
(p) Articles of Chapter 95 (for example toys, games, sports requisites) or Chapter 96 (for example, buttons).

n XV);
(o) Articles of heading 92.09; or
(p) Articles of Chapter 95 (for example toys, games, sports requisites) or Chapter 96 (for example, buttons).

3. Subject to the provisions of Note 7, headings 48.01 to 48.05 include paper and

3. Subject to the provisions of Note 7, headings 48.01 to 48.05 include paper and

paperboard which have been subjected to calendaring, super-calendaring, glazing or similar
finishing, false water-marking or surface sizing, and also paper, paperboard, cellulose
wadding and webs of cellulose fibres, coloured or marbled throughout the mass by any
method. Except where heading 48.03 otherwise requires, these headings do not apply to
paper, paperboard, cellulose wadding, or webs of cellulose fibres which have been
otherwise processed. 4. In this Chapter the expression "newsprint" means uncoated paper of a kind used for the
printing of newspapers, of which not less than 65% by weight of the total fibre content
consists of wood fibres obtained by a mechanical or chemi- mechanical process, unsized or
very lightly sized, having a surface roughness Parker Print Surf (1 Mpa) on each side
exceeding 2.5 micrometres (microns), weighing not less than 40g/m2 and not more than
65g/m2. 5.

rface roughness Parker Print Surf (1 Mpa) on each side
exceeding 2.5 micrometres (microns), weighing not less than 40g/m2 and not more than
65g/m2. 5.

For the purposes of heading 48.02, the expressions "paper and paperboard, of a kind
used for writing, printing or other graphic purposes" and "non perforated punch-cards and
punch tape paper" mean paper and paper board made mainly from bleached pulp or from
pulp obtained by a mechnical or chemi-mechanical processes and satisfying any of the
following criteria:
(a) Containing 10% or more of fibres obtained by a mechanical or chemi-mechanical process, and
1. Weighing not more than 80g/m2; or
2. Coloured throughout the mass; or
(b) Containing more than 8% ash, and
1. Weighing not more than 80g/m2; or
2. Coloured throughout the mass; or
(c) Containing more than 3% ash and having a brightness of 60% or more or
(d) Containing more than 3% ash but not more than 8% ash, having a brightness less than 60%, and a burst index equal to or less
than 2.5 kpa.m2/g; or
(e) Containing 3% ash or less, having a brightness of 60% or more, and a burst index equal to or less than 2.5 kpa.m2/g. For paper or paperboard weighing more than 150g/m2
(a) Coloured throughout the mass or
(b) Having a brightness of 60% or more and
1. A caliper of 225 micrometers (microns) or less, or
2.

e than 150g/m2
(a) Coloured throughout the mass or
(b) Having a brightness of 60% or more and
1. A caliper of 225 micrometers (microns) or less, or
2.

A caliper more than 225 micrometres (microns) and but not more than 508
micrometres (microns) and an ash content more than 3%; or
(c) Having a brightness of less than 60%, a caliper of 254 micrometres (microns) or less and an ash content more than 8%. Heading No.48.02 does not, however, cover filter paper or paperboard (including tea-bag paper), or felt paper or paperboard. 6. In this Chapter, Kraft paper and paperboard means paper and paperboard of which not
less than 80% by weight of total fibre content consists of fibres obtained by the Chemical
Sulphate or Soda process. 7. Except where the terms of the headings otherwise require, paper, paperboard, cellulose
wadding and webs of cellulose fibres answering to a description in two or more of the
headings 48.01 to 48.11 are to be classified under that one of such headings which occurs
last in numerical order in the nomenclature. 8.

more of the
headings 48.01 to 48.11 are to be classified under that one of such headings which occurs
last in numerical order in the nomenclature. 8.

(A) Headings 48.01, 48.02, 48.04 to 48.08, 48.10 and 48.11 apply only to paper, paperboard, cellulose wadding and webs of
cellulose fibre
(a) In strips or rolls of a width exceeding 15cm; or
(b) In rectangular (including square) sheets with one side exceeding 36cm and the other side exceeding 15cm in the
unfolded state. Except that handmade paper and paperboard in any size or shape as made directly and

ding 36cm and the other side exceeding 15cm in the
unfolded state. Except that handmade paper and paperboard in any size or shape as made directly and

having all its edges decked remains classified, subject to the provisions of Note 6, heading
48.02. (B) Headings 48.03 and 48.09 apply only to paper, cellulose wadding and webs of cellulose fibres;
(a) In strips or rolls of a width exceeding 36cm; or
(b) In rectangular (including square) sheets with one side exceeding 36 cm and the other side exceeding 15cm in the
unfolded state. 9.

eeding 36cm; or
(b) In rectangular (including square) sheets with one side exceeding 36 cm and the other side exceeding 15cm in the
unfolded state. 9.

For the purposes of heading 48.14, the expression "wallpaper and similar wall
coverings" applies only to
(a) Paper in rolls, of a width of not less than 45cm and not more than 160cm, suitable for wall or ceiling decoration
(i) Grained, embossed, surface-coloured, design-printed or otherwise surface
decorated (e.g with a textile flock), whether or not coated or covered with
transparent protective plastics;
(ii) With an uneven surface resulting from the incorporation of particles of wood,
straw, etc;
(iii) Coated or covered on the face side with plastics, the layer of plastics being
grained, embossed, coloured, design printed or otherwise decorated; or
(iv) Covered on the face side with plaiting material, whether or not bound together
in parallel strands or woven
(b) Borders and friezes, of paper, treated as above, whether or not in rolls, suitable for wall or ceiling decoration;
(c) Wall coverings of paper made up of several panels, rolls or sheets, printed so as to make a scene, design or motif when applied
to a wall. Products on a base of paper or paperboard, suitable for use both as floor coverings and as wall coverings, are to be
classified in heading 48.15. 10.

Products on a base of paper or paperboard, suitable for use both as floor coverings and as wall coverings, are to be
classified in heading 48.15. 10.

Heading 48.20 does not cover loose sheets or cards, cut to size, whether or not
printed, embossed or perforated. 11. Heading 48.23 applies, inter alia, to perforated paper or paperboard cards for Jacquard
or similar machines and paper lace. 12. Except for the goods of heading 48.14 or 48.21, paper, paperboard, cellulose wadding
and articles thereof, printed with motifs, characters or pictorial representations, which are
not merely incidental to the primary use of the goods, fall in Chapter 49. Subheading Notes
1. For the purposes of subheadings 4804.11 and 4804.19, "kraft liner" means machine-finished or machine-glazed paper and
paperboard of which not less than 80% by weight of the total fibre content consists of wood fibres obtained by the Chemical sulphate or
soda processes, in rolls, weighing more than 115g/m2 and having a minimum Mullen bursting strength as indicated in the following table
or the linearly interpolated or extrapolated equivalent for any other weight. Weight Minimum Mullen Bursting Strength
g/m2 kPa
115 393
125 417
200 637
300 824
400 961
2.

erpolated or extrapolated equivalent for any other weight. Weight Minimum Mullen Bursting Strength
g/m2 kPa
115 393
125 417
200 637
300 824
400 961
2.

For the purposes of Subheading 4804.29, "sack kraft paper" means machine-finished
paper, of which not less than 80% by weight of the total fibre content consists of fibres
obtained by the chemical sulphate or soda processes, in rolls, weighing not less than
60/gm2 but not more than 115gm2 and meeting one of the following sets of specifications
(a) Having a mullen burst index of not less than 3.7 kPa. m2/g and a stretch factor of more than 4.5% in the cross direction and of
more than 2% in the machine direction. (b) Having minima for tear and tensile as indicated in the following table or the linearly interpolated equivalent for any other
weight

ine direction. (b) Having minima for tear and tensile as indicated in the following table or the linearly interpolated equivalent for any other
weight

Minimum Tear
mN
Minimum Tensile
KN/m
Weight
g/m
2 Machine
Direction
Machine
Direction Plus
Cross Direction Cross Direction
Machine Direction
Plus Cross Direction
60
70
80
100
115
700
830
965
1,230
1,425
1,510
1,790
2,070
2,635
3,060
1.9
2.3
2.8
3.7
4.4
6
7.2
8.3
10.6
12.3
3. For the purposes of Subheading 4805.11 "semi-chemical fluting paper" means paper, in rolls, of which not less than 65% by weight
of the total fibre content consists of unbleached hardwood fibres obtained by a semi-chemical pulping process, and having a CMT 30
(Corrugated Medium Test with 30 minutes of conditioning) crush resistance exceeding 1.8 newtons/g/m2 at 50% relative humidity, at
23ºC. 6. Subheading 4805.12 covers paper in rolls, made mainly of straw pulp obtained by a semi chemical process, weighing 130g/m2 or
more, and having CMT 30 (corrugated medium tests with 30 minutes of conditioning) crush resistance exceeding 1.4 newtons/g/m2 at
50% relative humidity, at 23C. 7. Subheading 4805.24 and 4805.25 cover paper and paperboard made wholly or mainly of pulp or recovered (waste and scrap) paper or
paperboard.

at 23C. 7. Subheading 4805.24 and 4805.25 cover paper and paperboard made wholly or mainly of pulp or recovered (waste and scrap) paper or
paperboard.

Testliner may also have a surface layer of dyed paper or of paper made of bleached or unbleached non-recovered pulp. these
products have a Mullen burst index of not less than 2kPa.m2/g. 5. For the purposes of Subheading 4805.30 "sulphate wrapping paper" means machine-glazed paper, of which more than 40% by
weight of the total fibre content consists of wood fibres obtained by the chemical Sulphate process; having an ash content not exceeding
8% and having a mullen burst index of not less than "1.47 kPa.m2/g."
6. For the purposes of Subheading 4810.22 "light-weight coated paper" means paper, coated on both sides, of total weight not exceeding
72g/m2, with a coating weight not exceeding 15g/m2 per side, on a base of which not less than 50% by weight of the total fibre content
consists of wood fibres obtained by a mechanical process. (As amended by Act No. 1 of 2002 and No.

less than 50% by weight of the total fibre content
consists of wood fibres obtained by a mechanical process. (As amended by Act No. 1 of 2002 and No.

1 of 2003)
Heading
H S Code Description of Goods
Statistical
Unit of
Quantity
Duty
Rate Remarks
48.01 4801.00.00 Newsprint, in rolls or sheets kg 5%
48.02 Uncoated paper and paperboard, of
a kind used for writing, printing or
other graphic purposes, and non
perforated punch cards and punch
type paper, in rolls or rectangular
(including squares) sheets, of any
size, other than paper of heading
No. 48.01 or 48.03; hand-made
paper and paperboard;
4802.10.00 - Hand-made paper and paperboard kg 5%
4802.20.00 - Paper and paperboard of a kind
used as a base for photo-sensitive,
heat- sensitive or electro-sensitive
paper or paperboard
kg 5%
4802.30.00 - Carbonising base paper kg 5%
4802.40.00 - Wallpaper base kg 5%
Heading
Statistical
Unit of Duty

ectro-sensitive
paper or paperboard
kg 5%
4802.30.00 - Carbonising base paper kg 5%
4802.40.00 - Wallpaper base kg 5%
Heading
Statistical
Unit of Duty

H S Code Description of Goods Quantity Rate Remarks
- Other paper and paperboard, not
containing fibres obtained by a
mechanical or chemi-mechanical
process or of which not more than
10% by weight of the total fibre
content consists of such fibres
4802.54.00 - - Weighing less than 40g/m2 kg 5%
4802.55.00 - - Weighing 40g/m2 or more but
not more than 150/m2 kg 5%
4802.56.00
4802.57.00
- - - Weighing 40g/m2 or more but
not more than 150/m2 in sheets with one
side not exceeding 435mm and the other side not
exceeding 297mm in the unfolded state
- - - Weighing 40g/m2 or more but not more than
150/m
2
kg
kg
5%
5%
4802.58.00 - - - Weighing more than 150g/m2
-- Other paper and paperboard, of which more than
10% by weight of the total fibre content consists of
fibres obtained by a mechanical or chemi-mechanical
process: kg 5%
4802.61.00 - - In rolls kg 5%
4802.62.00 - - In sheets with one side not
exceeding 435mm and the other
side not exceeding 297mm in the
unfolded state
kg 5%
48.03 4803.00.00 Toilet or facial tissue stock, towel or napkin stock
and similar paper of a kind used for household or
sanitary purposes, cellulose wadding and webs of
cellulose fibres, whether or not creped, crinkled,
embossed, perforated, surface-coloured,
surface-decorated or printed, in rolls or sheets.

d webs of
cellulose fibres, whether or not creped, crinkled,
embossed, perforated, surface-coloured,
surface-decorated or printed, in rolls or sheets.

kg 5%
48.04 Uncoated kraft paper and
paperboard, in rolls or sheets, other
than that of heading No.48.02 or
48.03. - Kraftliner
4804.11.00 - - Unbleached kg 5%
4804.19.00 - - Other kg 5%
- Sack kraft paper
4804.21.00 - - Unbleached kg 5%
4804.29.00 - - Other kg 5%
- Other kraft paper and paperboard
weighing 150g/m2 or less
4804.31.00 - - Unbleached kg 5%
4804.39.00 - - Other kg 5%
- Other kraft paper and paperboard
weighing more than 150g/m2 but
less than 225g/m2.

r less
4804.31.00 - - Unbleached kg 5%
4804.39.00 - - Other kg 5%
- Other kraft paper and paperboard
weighing more than 150g/m2 but
less than 225g/m2.

4804.41.00 - - Unbleached kg 5%
4804.42.00 - - Bleached uniformly throughout
the mass and of which more than
that 95% by weight of the total fibre
content consists of wood fibres
obtained by a chemical process
kg 5%
4804.49.00 - - Other kg 5%
- Other kraft paper and paperboard
weighing 225g/m2 or more
4804.51.00 - - Unbleached kg 5%
4804.52.00 - - Bleached uniformly throughout
the mass and of which more than
95% by weight of the total fibre
content consists of wood fibres
obtained by a chemical process. kg 5%
4804.59.00 - - Other kg 5%
Heading
H S Code Description of Goods
Statistical
Unit of
Quantity
Duty
Rate Remarks
48.05 Other uncoated paper and
paperboard, in rolls or sheets, not
further worked or processed than as
specified in Note 3 to this Chapter.

te Remarks
48.05 Other uncoated paper and
paperboard, in rolls or sheets, not
further worked or processed than as
specified in Note 3 to this Chapter.

-Fluting paper
4805.11.00 - Semi-chemical fluting paper kg 5%
4805.12.00 - - Straw fluting paper kg 5%
4805.19.00 - - Other
- Testliner (recycled liner board)
kg 5%
4805.24.00 - - Weighing 150g/m2 or less kg 5%
4805.25.00 - - Weighing more than
150g/m2Other
kg 5%
4805.30.00 - Sulphite wrapping paper kg 5%
4805.40.00 - Filter paper and paperboard kg 5%
4805.50.00 - Felt paper and paperboard
- Other
kg 5%
4805.91.00 - Weighing 150g/m2 or less kg 5%
4805.92.00 - Weighing more than 150g/m2 but
less than 225g/m2
kg 5%
4805.93.00 - Weighing 225g/m2 or more kg 5%
48.06 Vegetable parchment, greaseproof
papers, tracing papers and glassine
and other glazed transparent or
translucent papers, in rolls or sheets
4806.10.00 - Vegetable parchment kg 15%
4806.20.00 - Greaseproof papers kg 15%

and other glazed transparent or
translucent papers, in rolls or sheets
4806.10.00 - Vegetable parchment kg 15%
4806.20.00 - Greaseproof papers kg 15%

4806.30.00 - Tracing papers kg 15%
4806.40.00 - Glassine and other glazed
transparent or translucent papers
kg 15%
48.07 4807.00.00 Composite paper or paperboard
(made by sticking flat layers of
paper or paperboard together with
an adhesive), not surface-coated or
impregnated, whether or not
internally reinforced, in rolls or
sheets. 4807.10.00 - Paper and paperboard, laminated
internally with bitumen, tar or
asphalt
kg 5%
4807.90.00 - Other kg 5%
48.08 Paper and paperboard, corrugated
(with or without glued flat surface
sheets), creped, crinkled embossed
or perforated, in rolls or sheets,
other than paper of the kind
described in heading No. 48.03.

glued flat surface
sheets), creped, crinkled embossed
or perforated, in rolls or sheets,
other than paper of the kind
described in heading No. 48.03.

4808.10.00 - Corrugated paper and paperboard,
whether or not perforated
kg 5%
4808.20.00 - Sack kraft paper, creeped or
crinkled, whether or not embossed
or perforated
kg 5%
4808.30.00 - Other kraft paper, creped or
crinkled, whether or not embossed
or perforated
kg 5%
4808.90.00 - Other kg 5%
Heading
H S Code Description of Goods
Statistical
Unit of
Quantity
Duty
Rate Remarks
48.09 Carbon paper, self-copy paper and
other copying or transfer papers
(including coated or impregnated
paper for duplicator stencils or
offset plates), whether or not
printed, in rolls or sheets. 4809.10.00 - Carbon or similar copying papers kg 5%
4809.20.00 - Self-copy paper kg 5%
4809.90.00 - Other kg 5%
48.10 Paper and paperboard, coated on
one or both sides with Kaolin
(China Clay) or other inorganic
substances, with or without a

.90.00 - Other kg 5%
48.10 Paper and paperboard, coated on
one or both sides with Kaolin
(China Clay) or other inorganic
substances, with or without a

binder, and with no other coating,
whether or not surface-coloured
surface-decorated or printed, in
rolls or rectangular (including
square) sheets of any size.

nd with no other coating,
whether or not surface-coloured
surface-decorated or printed, in
rolls or rectangular (including
square) sheets of any size.

- Paper and paperboard of a kind
used for writing, printing or other
graphic purposes, not containing
fibres obtained by mechanical
process or of which not more than
10% by weight of the total fibre
content consists of such fibres
4810.13.00 - - In rolls kg 5%
4810.14.00 - - In sheets with one side not
exceeding 435mm and the other
side not exceeding 298mm in the
unfolded state
kg 5%
4810.19.00
4810.22.00
- Other
- Paper and paperboard of a kind
used for writing, printing or other
graphic purposes, of which more
than 10% by weight of the total
fibre content consists of fibres
obtained by a mechanical or
chemi-mechanical process:
- - Light-weight coated paper
kg
kg
5%
5%
4810.29.00 - Other kg 5%
- Kraft paper and paperboard other
than that of a kind used for writing,
printing or other graphic purposes
4810.31.00 - - Bleached uniformly throughout
the mass and of which more than
95% by weight of the total fibre
content consists of wood fibres
obtained by a chemical process, and
weighing 150g/m2 or less
kg 5%
4810.32.00 - - Bleached uniformly throughout
the mass and of which more than
95% by weight of the total fibre
content consists of wood fibres
obtained by a chemical process, and
weighing more than 150g/m2
kg 5%
4810.39.00 - - Other kg 5%
- - Other paper and paperboard
4810.92.00 - - Multi-ply kg 5%
4810.99.00 - - Other kg 5%

d
weighing more than 150g/m2
kg 5%
4810.39.00 - - Other kg 5%
- - Other paper and paperboard
4810.92.00 - - Multi-ply kg 5%
4810.99.00 - - Other kg 5%

Heading
H S Code Description of Goods
Statistical
Unit of
Quantity
Duty
Rate Remarks
48.11 Paper, paperboard, cellulose
wadding and webs of cellulose
fibres, coated, impregnated,
covered, surface coloured,
surface-decorated or printed, in
rolls or rectangular (including
square) sheets, of any size, other
than goods of the kind described in
heading No. 48.03, 48.09 or 48.10. 4811.10.00 - Tarred, bituminised or asphalted
paper and paperboard
kg 5%
- Gummed or adhesive paper and
paperboard
4811.41.00 - - Self-adhesive kg 15%
4811.49.00 - - Other kg 15%
- Paper and paperboard, coated,
impregnated or covered with
plastics (excluding adhesives)
4811.51.00 - - Bleached, weighing more than
150g/m2
kg 5%
4811.59.00 - - Other kg 5%
4811.60.00 - Paper and paperboard, coated,
impregnated or covered with wax,
paraffin wax, stearin, oil or glycerol
kg 5%
4811.90.00 - Other paper, paperboard, cellulose
wadding and webs of cellulose
fibres
kg 5%
48.12 4812.00.00 Filter blocks, slabs and plates, of paper pulp. kg 15%
48.13 Cigarette paper, whether or not cut
to size or in the form of booklets or
tubes.

12.00.00 Filter blocks, slabs and plates, of paper pulp. kg 15%
48.13 Cigarette paper, whether or not cut
to size or in the form of booklets or
tubes.

4813.10.00 - In the form of booklets or tubes kg 15%
4813.20.00 - In rolls of a width not exceeding
5cm
kg 5%
4813.90.00 - Other kg 15%
48.14 Wallpaper and similar wall
coverings; window transparencies
of paper. 4814.10.00 - "Ingrain" paper kg 25%
4814.20.00 - Wallpaper and similar wall
coverings, consisting of paper
coated or covered, on the face side,
kg 25%

4814.10.00 - "Ingrain" paper kg 25%
4814.20.00 - Wallpaper and similar wall
coverings, consisting of paper
coated or covered, on the face side,
kg 25%

with a grained, embossed, coloured,
design-printed or otherwise
decorated layer of plastics
4814.30.00 - Wallpaper and similar wall
coverings consisting of paper
covered, on the face side, with
plaiting material, whether or not
bound together in parallel strands
or woven
kg 25%
4814.90.00 - Other kg 25%
48.15 4815.00.00 Floor coverings on a base of paper or of
paperboard, whether or not cut to size. kg 25%
48.16 Carbon paper, self-copy paper and
other copying or transfer papers
(other than those of heading No
48.09), duplicator stencils and
offset plates, of paper, whether or
not put up in boxes. Heading
H S Code Description of Goods
Statistical
Unit of
Quantity
Duty
Rate Remarks
4816.10.00 - Carbon or similar copying papers kg 25%
4816.20.00 - Self-copy paper kg 25%
4816.30.00 - Duplicator stencils kg 25%
4816.90.00 - Other kg 25%
48.17 Envelopes, letter cards, plain
postcards and correspondence
cards, of paper or paperboard;
boxes, pouches, wallets and writing
compendiums, of paper or
paperboard, containing an
assortment of paper stationery.

cards, of paper or paperboard;
boxes, pouches, wallets and writing
compendiums, of paper or
paperboard, containing an
assortment of paper stationery.

4817.10.00 - Envelopes kg 25%
4817.20.00 - Letter cards, plain postcards and
correspondence cards
kg 25%
4817.30.00 - Boxes, pouches, wallets and
writing compendiums, of paper or
paperboard, containing an
assortment of paper stationery
kg 25%
48.18 Toilet paper and similar paper,
cellulose wadding or webs of
cellulose fibres, of a kind used for
household or sanitary purposes, in
rolls of a width not exceeding
36cm, or cut to size or shape;
handkerchiefs, cleaning tissues,

, of a kind used for
household or sanitary purposes, in
rolls of a width not exceeding
36cm, or cut to size or shape;
handkerchiefs, cleaning tissues,

towels, tablecloths, serviettes,
napkins for babies, tampons, bed
sheets and similar household,
sanitary or hospital articles, articles
of apparel and clothing accessories,
of paper pulp, paper, cellulose
wadding or webs of cellulose fibres. 4818.10.00 - Toilet paper kg 25%
4818.20.00 - Handkerchiefs, cleaning or facial
tissues and towels
kg 25%
4818.30.00 - Tablecloths and serviettes kg 25%
4818.40.10
4818.40.20
4818.40.90
- Sanitary towels and tampons,
napkins and napkin liners for babies
and similar sanitary articles
-- Sanitary towel and tampons
-- Napkins and napkin liners for
babies
-- Other
kg
kg
kg
5%
25%
25%
4818.50.00 - Articles of apparel and clothing
accessories
kg 25%
4818.90.00 - Other kg 25%
48.19 Cartons, boxes, cases, bags and
other packing containers, of paper,
paperboard, cellulose wadding or
webs of cellulose fibres; box files,
letter trays, and similar articles, of
paper or paperboard, of a kind used
in offices, shops or the like.

ding or
webs of cellulose fibres; box files,
letter trays, and similar articles, of
paper or paperboard, of a kind used
in offices, shops or the like.

4819.10.00 - Cartons, boxes and cases, of
corrugated paper or paperboard
kg 25%
4819.20.00 - Folding carbons, boxes and cases,
of non corrugated paper or
paperboard
kg 25%
4819.30.00 - Sacks and bags, having a base of a
width of 40cm or more
kg 25%
4819.40.00 - Other sacks and bags, including
cones
kg 25%
- Other packing containers,
including record sleeves
4819.50.10 - - - Pictorial seed packets kg 25%
4819.50.90 - - - Other kg 25%
(As amended by Act No. 3 of 2006)
Heading
Statistical
Unit of Duty

leeves
4819.50.10 - - - Pictorial seed packets kg 25%
4819.50.90 - - - Other kg 25%
(As amended by Act No. 3 of 2006)
Heading
Statistical
Unit of Duty

H S Code Description of Goods Quantity Rate Remarks
4819.60.00 - Box files, letter trays, storage
boxes and similar articles of a kind
used in offices, shops. kg 25%
48.20 Registers, account books,
notebooks, order books, receipt
books, letter pads, memorandum
pads, diaries and similar articles,
exercise books, blotting-pads,
binders (loose-leaf or other),
folders, file covers manifold
business forms, interleaved carbon
sets and other articles of stationery,
of paper or paper board; albums for
samples or for collections and book
covers, of paper or paperboard. 4820.10.00 - Registers, account books, note
books, order books, receipt books,
letter pads, memorandum pads,
diaries and similar articles
kg 25%
4820.20.00 - Exercise books kg 25%
4820.30.00 - Binders (other than book covers),
folders and file covers
kg 25%
4820.40.00 - Manifold business forms and
interleaved carbon sets
kg 25%
4820.50.00 - Albums for samples or for
collections
kg 25%
4820.90.00 - Other kg 25%
48.21 Paper or paperboard labels of all
kinds, whether or not printed.

.50.00 - Albums for samples or for
collections
kg 25%
4820.90.00 - Other kg 25%
48.21 Paper or paperboard labels of all
kinds, whether or not printed.

4821.10.00 - Printed kg 25%
4821.90.00 - Other kg 15%
48.22 Bobbins, spools, cops and similar
supports of paper pulp, paper or
paper- board (whether or not
perforated or hardened). 4822.10.00 - Of a kind used for winding textile
yarn
kg 25%
4822.90.00 - Other kg 25%
48.23 Other paper, paperboard, cellulose
wedding and webs of cellulose
fibres, cut to size of shape; other
articles of paper pulp, paper,
paperboard, cellulose wadding or
webs of cellulose fibres. - Gummed or adhesive paper in

s, cut to size of shape; other
articles of paper pulp, paper,
paperboard, cellulose wadding or
webs of cellulose fibres. - Gummed or adhesive paper in

strips or rolls
4823.12.00 - - Self-adhesive kg 25%
4823.19.00 - - Other kg 25%
4823.20.00 - Filter paper and paperboard kg 25%
4823.40.00 - Rolls, sheets and dials, printed for
self- recording apparatus
kg 25%
- Other paper and paperboard, of a
kind used for writing, printing or
other graphic purposes
4823.60.00 - Trays, dishes, plates, cups and the
like, of paper or paperboard
kg 25%
4823.70.00 - Moulded or pressed articles of
paper pulp
kg 25%
4823.90.00 - Other kg 25%
(As amended by Act No. 9 of 1997, Act No.1 of 1998, No.4 of 1999, No. 3 of 2000 and No. 1 of 2002)
CHAPTER 49
Printed books, newspapers, pictures and other products of the printing industry; manuscripts, typescripts and plans
Notes
1. This Chapter does not cover
(a) Photographic negatives or positives on transparent bases (chapter 37);
(b) Maps, plans or globes, in relief, whether or not printed (heading 90.23)
(c) Playing cards or other goods of Chapter 95; or
(d) Original engravings, prints or lithographs (heading 97.02), postage or revenue stamps, stamp-postmarks, first-day covers,
postal stationery or the like of heading 97.04, antiques of an age exceeding one hundred years or other articles of Chapter 97. 2.

, first-day covers,
postal stationery or the like of heading 97.04, antiques of an age exceeding one hundred years or other articles of Chapter 97. 2.

For the purposes of Chapter 49, the term "printed" also means reproduced by means of
a duplicating machine, produced under the control of an automatic data processing
machine, embossed, photocopied, thermocopied or typewritten. 3. Newspapers, journals and periodicals which are bound otherwise than in paper, and sets
of newspapers, journals or periodicals comprising more than one number under a single
cover are to be classified in heading 49.01, whether or not containing advertising materials. 4. Heading 49.01 also cover
(a) A collection of printed reproductions of for example, works of art or drawings, with a relative text, put up with numbered
pages in a form suitable for binding into one or more volumes;
(b) A pictorial supplement accompanying, and subsidiary to, a bound volume; and
(c) Printed parts of books or booklets, in the form of assembled or separate sheets or signatures, constituting the whole or a part of
a complete work and designed for binding. However, printed pictures or illustrations not bearing a text, whether in the form of
signatures or separate sheets, fall in heading 49.11
5.

binding. However, printed pictures or illustrations not bearing a text, whether in the form of
signatures or separate sheets, fall in heading 49.11
5.

Subject to Note 3 to this Chapter, heading 49.01 does not cover publications which are
essentially devoted to advertising (for example, brochures, pamphlets, leaflets, trade
catalogues, year books published by trade associations, tourist propaganda). Such
publications are to be classified in heading 49.11. 6. For the purposes of heading 49.03, the expression "children's picture books" means
books for children in which the pictures form the principal interest and the text subsidiary. (As amended by Act No. 1 of 2002)

s picture books" means
books for children in which the pictures form the principal interest and the text subsidiary. (As amended by Act No. 1 of 2002)

Heading
H S Code Description of Goods
Statistical
Unit of
Quantity
Duty
Rate Remarks
49.01 Printed books, brochures, leaflets
and similar printed matter, whether
or not in single sheets. 4901.10.10
- In single sheets, whether or not
folded
- - Brochures and leaflets
kg free
4901.10.90 - Other kg free
4901.91.00 - - Dictionaries and encyclopaedias,
and serial instalments thereof
kg free
4901.99.00 - - Other kg free
49.02 Newspapers, journals and
periodicals, whether or not
illustrated or containing advertising
materials. 4902.10.00 - Appearing at least four times a
week
kg free
4902.90.10
4902.90.90
- Other
- - Appearing at least once a
fortnight other than those of
heading 4902.10.00
- - Other
kg
kg
free
15%
49.03 4903.00.00 Children's picture, drawing or colouring books. kg free
49.04 4904.00.10
4904.00.90
-- In book form
- - Other
kg
kg
free
free
49.05 Maps and hydrographic or similar
charts of all kinds, including
atlases, wall maps and
topographical plans and globes,
printed. (As amended by No.

.05 Maps and hydrographic or similar
charts of all kinds, including
atlases, wall maps and
topographical plans and globes,
printed. (As amended by No.

4 of 2005)
Heading
H S Code Description of Goods
Statistical
Unit of
Quantity
Duty
Rate Remarks
- Globes
4905.10.10 - - - Incorporating advertising
matter
kg 25%
4905.10.90 - - - Other kg free
- Other
- - In book form. 4905.91.10 - - - Incorporating advertising
matter
kg 25%

orporating advertising
matter
kg 25%
4905.10.90 - - - Other kg free
- Other
- - In book form. 4905.91.10 - - - Incorporating advertising
matter
kg 25%

4905.91.90 - - - Other kg free
4905.99.00 - - Other kg free
49.06 Plans and drawings for
architectural, engineering,
industrial, commercial,
topographical or similar purposes,
being originals drawn by hand;
hand-written texts; photographic
reproductions on sensitised paper
and carbon copies of the foregoing. 4906.00.10 - - - Plans and drawings kg free
4906.00.20 - - - Manuscripts and typescripts kg free
4906.00.90 - - - Other kg free
49.07 Unused postage, revenue or similar
stamps of current or new issue in
the country in which they have, or
will have, a recognised face value;
stamp-impressed paper; banknotes,
cheque forms; stock, share or bond
certificates and similar documents
of title. 4907.00.10 - - - Postage, revenue and similar
stamps stamp-impressed paper
kg free
4907.00.20 - - - Banknotes and other paper
currency; documents of title (for
example, stock, share and bond
certificates)
kg free
4907.00.30 - - - Cheque forms and cheque
books
kg 15%
49.08 Transfers (decalcomanias).

title (for
example, stock, share and bond
certificates)
kg free
4907.00.30 - - - Cheque forms and cheque
books
kg 15%
49.08 Transfers (decalcomanias).

4908.10.00 - Transfers (decalcomanias),
vitrifiable
kg 15%
4908.90.00 - Other kg 15%
49.09 Printed or illustrated postcards;
printed cards bearing personal
greetings, messages or
announcements, whether or not
illustrated, with or without
envelopes or trimmings. 4909.00.10 - - - Approved pictorial cards, of
religious subjects
kg 25%
4909.00.90 - - - Other kg 25%
49.10 4910.00.00 Calenders of any kind, printed, including calendar
blocks. kg 25%
49.11 Other printed matter, including
printed pictures and photographs. 4911.10.00 - Trade advertising material, kg 25%

luding calendar
blocks. kg 25%
49.11 Other printed matter, including
printed pictures and photographs. 4911.10.00 - Trade advertising material, kg 25%

commercial catalogues and the like
- Other
4911.91.00 - - Pictures, designs and
photographs
kg 25%
4911.99.10
4911.99.90
- - Other
- - Scratch cards for prepaid
telecommunications air time
- - Other
kg
kg
15%
25%
(As amended by Act No. 9 of 1997, Act No.1 of 1998, No.4 of 1999, No. 3 of 2000 and No. 1 of 2002)
Section XI
TEXTILES AND TEXTILE ARTICLES
Notes
1.

%
(As amended by Act No. 9 of 1997, Act No.1 of 1998, No.4 of 1999, No. 3 of 2000 and No. 1 of 2002)
Section XI
TEXTILES AND TEXTILE ARTICLES
Notes
1.

This Section does not cover
(a) Animal brush making bristles or hair (heading 05.02); horsehair or horsehair waste (heading 05.03);
(b) Human hair or Articles of human hair (heading 05.01, 67.03 or 67.04), except straining cloth of a kind commonly used in oil
presses or the like (heading 59.11);
(c) Cotton linters or vegetable materials of Chapter 14;
(d) Asbestos of heading 25.24 or Articles of asbestos or other products of heading 68.12 or 68.13;
(e) Articles of heading 30.05 or 30.06 (for example, wadding, gauze, bandages and similar articles for medical, surgical, dental or
veterinary purposes, sterile surgical suture materials); yarn used to clean between the teeth (dental floss), in individual retail
packages, of heading 33.06;
(f) Sensitised textiles of headings 37.01 to 37.04;
(g) Monofilament of which any cross-sectional dimension exceeds 1mm or strip or the like (for example, artificial straw) of an
apparent width exceeding 5mm, of plastics (Chapter 39), or plaits or fabrics or other basketware or wickwork of such
monofilament or strip (Chapter 46);
(h) Woven, knitted or crocheted fabrics, felt or nonwovens, impregnated, coated, covered or laminated with plastics, or articles
thereof, of Chapter 39;
(ij) Woven, knitted or crocheted fabrics, felt or nonwovens, impregnated, coated, covered or laminated with rubber, or articles
thereof, of Chapter 40;
(k) Hides or skins with their hair or wool on (Chapter 41 or 43) or articles of furskin, artificial fur or articles thereof, of heading
43.03 or 43.04
(l) Articles of textiles materials of heading 42.01 or 42.02;
(m) Products or articles of Chapter 48 (for example, cellulose wadding);
(n) Footwear or parts of footwear, gaiters or leggings or similar articles of Chapter 64;
(o) Hair-nets or other headgear or parts thereof of Chapter 65;
(p) Goods of Chapter 67;
(q) Abrasive-coated textile material (heading No.

Chapter 64;
(o) Hair-nets or other headgear or parts thereof of Chapter 65;
(p) Goods of Chapter 67;
(q) Abrasive-coated textile material (heading No.

68.05) and also carbon fibres or articles of carbon fibres of heading 68.15;
(r) Glass fibres or articles of glass fibres, other than embroidery with glass thread on a visible ground of fabric (Chapter 70);
(s) Articles of Chapter 94 (for example, furniture, bedding, lamps and lighting fittings);
(t) Articles of Chapter 95 (for example, toys, games, sports requisites and nets);
(u) Articles of Chapter 96 (for example, brushes, travel sets for sewing, slide fasteners and typewriter ribbons); or
(v) Articles of Chapter 97. 2. (A) Goods classifiable in Chapter 50 to 55 or in heading 58.09 or 59.02 and of a mixture of two or more textile materials are to be
classified as if consisting wholly of that one textile material which predominates by weight over any other single textile material. When no one textile material predominates by weight the goods are to be classified as if
consisting wholly of that one textile material which is covered by the heading which occurs
last in numerical order among those which equally merit consideration. (B) For the purposes of the above rule

h is covered by the heading which occurs
last in numerical order among those which equally merit consideration. (B) For the purposes of the above rule

(a) Gimped horsehair yarn (heading 51.10) and metallised yarn (heading 56.05) are to be treated as a single textile material the
weight of which is to be taken as the aggregate of the weights of its components; for the classification of woven fabrics, metal
thread is to be regarded as a textile material;
(b) The choice of appropriate heading shall be effected by determining first the chapter and then the applicable heading within
that Chapter, disregarding any materials not classified in that Chapter;
(c) When both Chapters 54 and 55 are involved with any other Chapter, Chapters 54 and 55 are to be treated as a single Chapter;
(d) Where a Chapter of a heading refers to goods of different textile materials, such materials are to be treated as a single textile
material. (C) The provisions of paragraphs (C) and (B) above apply also to the yarns referred to in Notes 3, 4, 5 or 6 below. 3.

d as a single textile
material. (C) The provisions of paragraphs (C) and (B) above apply also to the yarns referred to in Notes 3, 4, 5 or 6 below. 3.

(A) For the purposes of this Section, and subject to the exceptions in paragraph (B) below, yarns (single, multiple (folded) or cabled)
of the following descriptions are to be treated as "twine, cordage, ropes and cables";
(a) Of silk or waste silke, measuring more than 20,000 decitex;
(b) Of man-made fibres (including yarn of two or more monofilaments of Chapter 54), measuring more than 10,000 decitex;
(c) Of true hemp or flax;
(i) Polished or glazed, measuring 1,429 decitex or more; or
(ii) Not polished or glazed, measuring more than 20,000 decitex;
(d) Of coir, consisting of three or more plies;
(e) Of other vegetable fibres, measuring more than 20,000 decitex; or
(f) Reinforced with metal thread.

d) Of coir, consisting of three or more plies;
(e) Of other vegetable fibres, measuring more than 20,000 decitex; or
(f) Reinforced with metal thread.

(B) Exceptions
(a) Yarn of wool or other animal hair and paper yarn, other than yarn reinforced with metal thread;
(b) Man-made filament tow of Chapter 55 and multifilament yarn without twist or with a twist of less than 5 turns per metre of
Chapter 54;
(c) Silk worm gut of heading 50.60 and monofilament of Chapter 54;
(d) Metallised yarn of heading 56.05; yarn reinforced with metal thread is subject to paragraph (A) (f) above, and
(e) Chenille yarn, gimped yarn and loop wale-yarn of heading 56.06. 4.

5; yarn reinforced with metal thread is subject to paragraph (A) (f) above, and
(e) Chenille yarn, gimped yarn and loop wale-yarn of heading 56.06. 4.

(A) For the purposes of Chapters 50, 51, 52, 54 and 55, the expression "put up for retail sale" in relation to yarn means, subject to the
exceptions in paragraph (B) below, yarn (single, multiple (folded) or cabled) put up
(a) On cards, reels, tubes or similar supports, or a weight (including support) not exceeding
(i) 85g in the cases of silk, waste silk or man-made filament yarn; or
(ii) 125g in other cases;
(b) In balls, hanks or skeins of a weight not exceeding
(i) 85g in the case of man-made filament yarn of less than 3,000 decitex, silk or
silk waste;
(ii) 125g in the case of all other yarns of less than 2,000 decitex; or
(iii) 500g in other cases;
(c) In hanks or skeins comprising several smaller hanks or skeins separated by dividing threads which render them independent
one of the other, each of uniform weight not exceeding
(i) 85g in the case of silk, waste silk or man-made filament; or
(ii) 125g in other cases.

dent
one of the other, each of uniform weight not exceeding
(i) 85g in the case of silk, waste silk or man-made filament; or
(ii) 125g in other cases.

(B) Exceptions
(a) Single yarn of any textile material, except
(i) Single yarn of wool or of fine animal hair, unbleached; and
(ii) Single yarn of wool or of fine animal hair, bleached, dyed or printed,
measuring more than 5,000 decitex;
(b) Multiple (folded) or cabled yarn, unbleached;
(i) Of silk or waste silk, however put up; or
(ii) Of other textile material except wool or fine animal hair, in hanks of skeins;
(c) Multiple (folded) or cabled yarn of silk or waste silk, bleached, dyed or printed, measuring 133 decitex or less; and

al hair, in hanks of skeins;
(c) Multiple (folded) or cabled yarn of silk or waste silk, bleached, dyed or printed, measuring 133 decitex or less; and

(d) Single, multiple (folded) or cabled yarn of any textile material
(i) In cross-reeled hanks or skeins; or
(ii) Put up on supports or in some other manner indicating its use in the textile
industry (for example, on cops, twisting mill tubes pirns, conical bobbins or
spindles, or reeled in the form of cocoons for embroidery looms). 5. For the purposes of heading .52.04, 54.01 and 55.08 the expression "sewing thread"
means multiple (folded) or cabled yarn;
(a) Put up on supports (for example, reels, tubes) of a weight (including support) not exceeding 1,000g;
(b) Dressed for use as sewing thread and
(c) With a final "Z" twist. 6. For the purposes of this Section, the expression "high tenacity yarn" means yarn having
a tenacity, expressed in cN/tex (centinewtons per tex), greater than the following
Single yarn of nylon or other polyamides, or of polyesters 60cN/tex
Multiple (folded) or cabled yarn of nylon or other polyamides, or of polyesters
53cN/tex
Single, multiple (folded) or cabled yarn of viscose rayon 27cN/tex
7.

(folded) or cabled yarn of nylon or other polyamides, or of polyesters
53cN/tex
Single, multiple (folded) or cabled yarn of viscose rayon 27cN/tex
7.

For the purposes of this Section, the expression "made up" means
(a) Cut otherwise than into squares or rectangles;
(b) Produced in the finished state, ready for use (or merely needing separation by cutting dividing threads) without sewing or
other working (for example, certain dusters, towels, table cloths, scarf squares, blankets);
(c) Hemmed or with rolled edges, or with a knotted fringe at any of the edges but excluding fabrics the cut edges of which have
been prevented from unravelling by whipping or by other simple means;
(d) Cut to size and having undergone a process of drawn thread work;
(e) Assembled by sewing or otherwise (other than piece goods consisting of two or more lengths of identical material joined end
to end and piece goods composed of two or more textiles assembled in layers, whether or not padded);
(f) Knitted or crocheted to shape, whether presented as separate items or in the form of a number of items in the length. 8.

, whether or not padded);
(f) Knitted or crocheted to shape, whether presented as separate items or in the form of a number of items in the length. 8.

For the purposes of Chapters 50 to 60
(a) Chapters 50 to 55 and 60 and, except where the context otherwise requires, chapters 56 to 59 do not apply to goods made up
within the meaning of Note 7 above; and
(b) Chapters 50 to 55 and 60 do not apply to goods of Chapters 56 to 59. 9. The woven fabrics of Chapters 50 to 55 include fabrics consisting of layers of parallel
textile yarns superimposed on each other at acute or right angles. These layers are bonded at
the intersections of the yarns by an adhesive or by thermal bonding. 10. Elastic products consisting of textile materials combined with rubber threads as
classified in this Section. 11. For the purposes of this Section, the expression "impregnated" includes "dipped". 12. For the purposes of this Section, the expression "polyamides" includes "aramids". 13. Unless the context otherwise requires, textile garments of different headings are to be
classified in their own headings even if put up in sets for retail sale. For the purposes of this
Note, the expression "textile garments" means garments of heading 61.01 to 61.14 and
heading 62.01 to 62.11. Subheading Notes
1.

the purposes of this
Note, the expression "textile garments" means garments of heading 61.01 to 61.14 and
heading 62.01 to 62.11. Subheading Notes
1.

In this Section and where applicable, throughout the nomenclature, the following expressions have the meanings hereby assigned to
them
(a) Elastomeric yarn
Filament yarn, including monofilament, of synthetic textile material, other than
textured yarn, which does not break on being extended to three times its original
length and which returns, after being extended to twice its original length, within

which does not break on being extended to three times its original
length and which returns, after being extended to twice its original length, within

period of five minutes, to a length not greater than one and half times its original
length. (b) Unbleached yarn
Yarn which
(i) has the natural colour of its constituent fibres and has not been bleached, dyed
(whether or not in the mass) or printed; or
(ii) is of indeterminate colour ("grey yarn"), manufactured from garnetted stock. Such yarn may have been treated with a colourless dressing or fugitive dye (which
disappears after simple washing with soap) and, in the case of man-made fibres, treated in
the mass with delustring agents (for example, titanium dioxide). (c) Bleached yarn
Yarn which
(i) has undergone a bleaching process, is made of bleached fibres or unless the
content otherwise requires, has been dyed white (whether or not in the mass)
or treated with a white dressing;
(ii) consists of a mixture of unbleached and bleached fibres; or
(iii) is multiple (folder) or cabled and consists of unbleached and bleached yarns.

;
(ii) consists of a mixture of unbleached and bleached fibres; or
(iii) is multiple (folder) or cabled and consists of unbleached and bleached yarns.

(d) Coloured (dyed or printed) yarn
Yarn which
(i) is dyed (whether or not in the mass) other than white or in a fugitive colour, or
printed, or made from dyed or printed fibres;
(ii) consists of a mixture of dyed fibres of different colours or of a mixture of
unbleached or unbleached or bleached fibres with coloured fibres (marl or
mixture yarns), or is printed in one or more colours at intervals to give the
impression of dots;
(iii) is obtained from silvers or rovings which have been printed; or
(iv) is multiple (folded) or cabled and consists of unbleached or bleached yarn and
coloured yarn. The above definitions also apply, mutatis mutandis, to monofilament and to strip or the
like of Chapter 54. (e) Unbleached woven fabric
Woven fabric made from unbleached yarn and which has not been bleached, dyed
or printed. Such fabric may have been treated with a colourless dressing or a
fugitive dye. (f) Bleached woven fabric
Woven fabric which
(i) has been bleached or, unless the context otherwise requires, dyed white or
treated with a white dressing, in the piece;
(ii) consists of bleached yarn; or
(iii) consists of unbleached and bleached yarn.

equires, dyed white or
treated with a white dressing, in the piece;
(ii) consists of bleached yarn; or
(iii) consists of unbleached and bleached yarn.

(g) Dyed woven fabric
Woven fabric which
(i) is dyed a single uniform colour other than white (unless the context otherwise
requires) or has been treated with a coloured finish other than white (unless
the context otherwise requires) in the piece; or
(ii) consists of coloured yarn of a single uniform colour.

a coloured finish other than white (unless
the context otherwise requires) in the piece; or
(ii) consists of coloured yarn of a single uniform colour.

(h) Woven fabric of yarns of different colours
Woven fabric (other than printed woven fabric) which
(i) consists of yarns of different colours or yarns of different shades of the same
colour (other than the natural colour of the constituent fibres);
(ii) consists of unbleached or bleached yarn and coloured yarn; or
(iii) consists of marl or mixture yarns. (In all cases, the yarn used in selvedges and piece ends is not taken into
consideration.)
(ij) Printed woven fabric
Woven fabric which has been printed in the piece, whether or not made from yarns
of different colours. (The following are also regarded as printed woven fabrics woven fabrics bearing designs
made, for example, with a brush or spray gun, by means of transfer paper, by flocking or by
the batik process.)
The process of mercerisation does not affect the classification of yarns or fabrics within
the above categories. The definition at (e) to (ij) apply, mutatis mutandis, to knitted or crocheted fabric.

classification of yarns or fabrics within
the above categories. The definition at (e) to (ij) apply, mutatis mutandis, to knitted or crocheted fabric.

(k) Plain weave
A fabric construction in which each yarn of the weft passes alternatively over and
under successive yarns of the warp and each yarn of the warp passes alternatively
over and under successive yarns of the weft. 2. (A) Products of Chapter 56 to 63 containing two or more textile materials are to be regarded as consisting wholly of that textile
material which would be selected under Note 2 to this Section for the classification of a product of chapter 50 to 55 or of heading 58.09
consisting of the same textile materials. (B) For the application of this rule
(a) where appropriate, only the part which determines the classification under interpretative rule 3 shall be taken into
account;
(b) in the case of textile products consisting of a ground fabric and a pile or looped surface no account shall be taken of
the ground fabrics;
(c) in the case of embroidery of heading 58.10 and goods thereof, only the ground fabric shall be taken into account. However, embroidery without visible ground, and goods thereof, shall be classified with reference to the
embroidering threads alone. (As amended by Act No.1 of 2002)
CHAPTER 50
Silk
Heading.

nd, and goods thereof, shall be classified with reference to the
embroidering threads alone. (As amended by Act No.1 of 2002)
CHAPTER 50
Silk
Heading.

H S Code Description of Goods
Statistical
Unit of
Quantity
Duty
Rate Remarks
50.01 5001.00.00 Silk-worm cocoons suitable for reeling. kg 15%
50.02 5002.00.00 Raw silk (not thrown). kg 15%
50.03 Silk waste (including cocoons
unsuitable for reeling, yarn waste
and garnetted stock). 5003.10.00 - Not carded or combed kg 15%
5003.90.00 - Other kg 15%

k waste (including cocoons
unsuitable for reeling, yarn waste
and garnetted stock). 5003.10.00 - Not carded or combed kg 15%
5003.90.00 - Other kg 15%

50.04 5004.00.00 Silk yarn (other than yarn spun from silk waste)
not put up for retail sale. kg 15%
50.05 5005.00.00 Yarn spun from silk waste, not put up for retail
sale. kg 15%
50.06 5006.00.00 Silk yarn and yarn spun from silk waste, put up
for retail sale; silk worm gut. kg 15%
50.07 Woven fabrics of silk or of silk
waste. 5007.10.00 - Fabrics of noil silk m2 15%
5007.20.00 - Other fabries, containing 85% or
more by weight of silk or of silk
waste other than noil silk
m2 15%
5007.90.00 - Other fabrics m2 15%
CHAPTER 51
Wool, fine or coarse animal hair; horsehair yarn and woven fabric
Note
1. Throughout the Nomenclature
(a) "Wool" means the natural fibre grown by sheep or lambs;
(b) "Fine animal hair" means the hair of alpaca, Iiama, vicuna, camel, yak, Angora. Tibetan, Kashmir or similar goats (but not
common goats), rabbit (including Angora rabbit), hare, beaver, nutria or musk rat;
(c) "Coarse animal hair" means the hair of animals not mentioned above, excluding brush-making hair and bristles (heading
05.02) horsehair (heading 05.03). (As amended by Act No. 1 of 2002)
Heading.

ls not mentioned above, excluding brush-making hair and bristles (heading
05.02) horsehair (heading 05.03). (As amended by Act No. 1 of 2002)
Heading.

H S Code Description of Goods
Statistical
Unit of
Quantity
Duty
Rate Remarks
51.01 Wool, not carded or combed. - Greasy, including fleece-washed
wool
5101.11.00 - - Shorn wool kg 15%
5101.19.00 - - Other kg 15%
- Degreased, not carbonised
5101.21.00 - - Shorn wool kg 15%
5101.29.00 - - Other kg 15%
5101.00.00 - - Carbonised kg 15%
51.02 Fine or coarse animal hair, not
carded or combed. - Fine animal hair
5102.11.00
5102.19.00
5102.20.00
- Of Kashmir (cashmere) goats
- Other
- Coarse animal hair
kg
kg
kg
15%
15%
15%
51.03 Waste of wool or of fine or coarse
animal hair, including yarn waste
but excluding garnetted stock. 5103.10.00 - Noils of wool or of fine animal
hair
kg 15%

of wool or of fine or coarse
animal hair, including yarn waste
but excluding garnetted stock. 5103.10.00 - Noils of wool or of fine animal
hair
kg 15%

5103.20.00 - Other waste of wool or of fine
animal hair
kg 15%
5103.30.00 - Waste of coarse animal hair kg 15%
51.04 5104.00.00 - Garnetted stock of wool or of fine or coarse
animal hair. kg 15%
51.05 Wool and fine or coarse animal
hair, carded or combed (including
combed wool in fragments). 5105.10.00 - Carded wool kg 15%
- Wool tops and other combed
wool:
5105.21.00 - - Combed wool in fragments kg 15%
5105.29.00 - - Other
Fine animal hair, carded or combed:
kg 15%
5105.31.00
5105.39.00
- Of Kashmir (cashmere) goats
- Other
kg
kg
15%
15%
5105.40.00 - Coarse animal hair, carded or
combed
kg 15%
51.06 Yarn of carded wool, not put up for
retail sale. 5106.10.00 - Containing 85% or more by
weight of wool
kg 15%
5106.20.00 - Containing less than 85% by
weight of wool
kg 15%
51.07 Yarn of combed wool, not put up
for retail sale. 5107.10.00 - Containing 85% or more by
weight
of wool kg 15%
5107.20.00 - Containing less than 85% by
weight of wool
kg 15%
Heading
H S Code Description of Goods
Statistical
Unit of
Quantity
Duty
Rate Remarks
51.08 Yarn of fine animal hair (carded or
combed), not put up for retail sale.

ode Description of Goods
Statistical
Unit of
Quantity
Duty
Rate Remarks
51.08 Yarn of fine animal hair (carded or
combed), not put up for retail sale.

5108.10.00 - Carded kg 15%
5108.20.00 - Combed kg 15%
51.09 Yarn of wool or of fine animal hair,
put up for retail sale. 5109.10.00 - Containing 85% or more by
weight of wool or of fine animal
hair
kg 15%
5109.90.00 - Other kg 15%
51.10 5110.00.00 Yarn of coarse animal hair or of horsehair
(including gimped horsehair yarn), whether or not
put up for retail sale. kg 15%

er kg 15%
51.10 5110.00.00 Yarn of coarse animal hair or of horsehair
(including gimped horsehair yarn), whether or not
put up for retail sale. kg 15%

51.11 Woven fabrics of carded wool or of
carded fine animal hair. - Containing 85% or more by
weight of wool or of fine animal
hair
- - Of a weight not exceeding
300g/m2
5111.11.10 - - - Blanketing m2 15%
5111.11.90 - - - Other m2 15%
- - Other
5111.19.10 - - - Blanketing m2 15%
5111.19.90 - - - Other m2 15%
- Other, mixed mainly or solely
with man-made filaments
5111.20.10 - - - Blanketing m2 15%
5111.20.90 - - - Other m2 15%
- Other, mixed mainly or solely
with man-made staple fibres
5111.30.10 - - - Blanketing m2 15%
5111.30.90 - - - Other m2 15%
5111.90.00 - Other m2 15%
51.12 Woven fabrics of combed wool or
of combed fine animal hair.

0.10 - - - Blanketing m2 15%
5111.30.90 - - - Other m2 15%
5111.90.00 - Other m2 15%
51.12 Woven fabrics of combed wool or
of combed fine animal hair.

- Containing 85% or more by
weight of wool or of fine animal
hair
- - Of a weight not exceeding
200g/m2
5112.11.10 - - - Blanketing m2 15%
5112.11.90 - - - Other m2 15%
- - Other
5112.19.10 - - - Blanketing m2 15%
5112.19.90 - - - Other m2 15%
- Other, mixed mainly or solely
with man-made filaments
5112.20.10 - - - Blanketing m2 15%
5112.20.90 - - - Other m2 15%
- Other, mixed mainly or solely
with man-made staple fibres
5112.30.10 - - - Blanketing m2 15%
5112.30.90 - - - Other m2 15%
5112.90.00 - Other m2 15%
51.13 5113.00.00 Woven fabrics of coarse animal hair or horsehair. m2 15%
(As amended by Act No.1 of 1998, No.4 of 1999 and No. 1 of 2002)
CHAPTER 52

51.13 5113.00.00 Woven fabrics of coarse animal hair or horsehair. m2 15%
(As amended by Act No.1 of 1998, No.4 of 1999 and No. 1 of 2002)
CHAPTER 52

Cotton
Subheading Note
1. For the purposes of subheading 5209.42 and 5211.42, the expression "denim" means fabrics of yarns of different colours, of 3-thread
or 4-thread twill, including broken twill, warp faced, the warp yarns of which are of one and the same colour and the weft yarns of which
are unbleached, bleached, dyed grey or coloured a lighter shade of the colour of the warp yarns. (As amended by Act No. 1 of 2002)
Heading. H S Code Description of Goods
Statistical
Unit of
Quantity
Duty
Rate Remarks
52.01 5201.00.00 Cotton, not carded or combed kg 15%
52.02 Cotton waste (including yarn waste
and garnetted stock). 5202.10.00 - Yarn waste (including thread
waste)
kg 15%
- Other
5202.91.00 - - Garnetted stock kg 15%
5202.99.00 - - Other kg 15%
52.03 5203.00.00 Cotton, carded or combed. kg 15%
52.04 Cotton sewing thread, whether or
not put up for retail sale. - Not put up for retail sale
5204.11.00 - - Containing 85% or more by
weight of cotton
kg 15%
5204.19.00 - - Other kg 15%
5204.20.00 - Put up for retail sale kg 15%
52.05 Cotton yarn (other than sewing
thread), containing 85% or more by
weight of cotton, not put up for
retail sale.

- Put up for retail sale kg 15%
52.05 Cotton yarn (other than sewing
thread), containing 85% or more by
weight of cotton, not put up for
retail sale.

- Single yarn, of uncombed fibres
5205.11.00 - Measuring 714.29 decitex or more
(not exceeding 14 metric number)
kg 15%
5205.12.00 - - Measuring less than 714.29
decitex but not less than 232.56
decitex (exceeding 14 metric
number but not exceeding 43 metric
number)
kg 15%
5205.13.00 Measuring less than 232.56 decitex
but not less than 192.31 decitex
(exceeding 43 metric number but
not exceeding 52 metric number)
kg 15%
5205.14.00 - - Measuring less than 192.31
decitex but not less than 125 decitex
(exceeding 52 metric number but
not exceeding 80 metric number)
kg 15%
5205.15.00 - - Measuring less than 125 decitex
(exceeding 80 metric number)
kg 15%

ceeding 52 metric number but
not exceeding 80 metric number)
kg 15%
5205.15.00 - - Measuring less than 125 decitex
(exceeding 80 metric number)
kg 15%

- Single yarn, of combed fibres
5205.21.00 - - Measuring 714.29 decitex or
more (exceeding 14 metric number)
kg 15%
5205.22.00 - - Measuring less than 714.29
decitex but not less than 232.56
decitex (exceeding 14 metric
number but not exceeding 43 metric
number)
kg 15%
5205.23.00 - - Measuring less than 232.56
decitex but not less than 192.31
decitex (exceeding 43 metric
number but not exceeding 52 metric
number)
kg 15%
5205.24.00 - - Measuring less than 192.31
decitex but not less 125 decitex
(exceeding 52 metric number but
not exceeding 80 metric number)
kg 15%
Heading.

.24.00 - - Measuring less than 192.31
decitex but not less 125 decitex
(exceeding 52 metric number but
not exceeding 80 metric number)
kg 15%
Heading.

H S Code Description of Goods
Statistical
Unit of
Quantity
Duty Rate
Remarks
5205.26.00 - - Measuring less than 125
decitex but not less than
106.38 decitex (exceeding 80
metric number but not
exceeding 94 metric number)
kg 15%
5205.27.00 - - Measuring less than 106.38
decitex but not less than 83.33
decitex (exceeding 94 metric
number but not exceeding 120
metric number)
kg 15%
5205.28.00 - - Measuring less than 83.33
decitex (exceeding 120 metric
number)
kg 15%
Multiple
(folded)
or cabled
yarn, of
uncombed
fibres
5205.31.00 - - Measuring per single yarn
714.29 decitex or more (not
exceeding 14 metric number
per single yarn
kg 15%
5205.32.00 - - Measuring per single yarn
less than 714.29 decitex but
not less than 232.56 decitex
(exceeding 14 metric number
kg 15%

ngle yarn
kg 15%
5205.32.00 - - Measuring per single yarn
less than 714.29 decitex but
not less than 232.56 decitex
(exceeding 14 metric number
kg 15%

but not exceeding 43 metric
number per single yarn)
5205.33.00 - - Measuring per single yarn
less than 232.56 decitex but
not less than 192.31 decitex
(exceeding 14 metric number
but not exceeding 52 metric
number per single yarn)
kg 15%
5205.34.00 - - Measuring per single yarn
less than 192.31 decitex but
not less than 125 decitex
(exceeding 52 metric number
but not exceeding 80 metric
number per single yarn)
kg 15%
5205.35.00 - - Measuring per single yarn
less than 125 decitex
(exceeding 80 metric number
per single yarn)
kg 15%
- Multiple (folded) or cabled
yarn, of combed fibres
5205.41.00 - - Measuring per single yarn
714.29 decitex or more (no
exceeding 14 metric number
per single yarn)
kg 15%
5205.42.00 - - Measuring per single yarn
less than 714.29 decitex but
not less than 232.56 decitex
(exceeding 14 metric number
but not exceeding 43 metric
number per single yarn)
kg 15%
5205.43.00 - - Measuring per single yarn
less than 232.56 decitex but
not less than 192.31 decitex
(exceeding 43 metric number
but not exceeding 52 metric
number per single yarn)
kg 15%
5205.44.00 - - Measuring per single yarn
less than 192.31 decitex but
not less than 125 decitex
(exceeding 52 metric number
but not exceeding 80 metric
number- per single yarn)
kg 15%
5205.46.00 - - Measuring per single yarn
less than 125 decitex but not
less than 106.38 decitex
(exceeding 80 metric number
kg 15%

single yarn)
kg 15%
5205.46.00 - - Measuring per single yarn
less than 125 decitex but not
less than 106.38 decitex
(exceeding 80 metric number
kg 15%

but not exceeding 94metric
number per single yarn)
5205.47.00 - - Measuring per single yarn
less than 106.38 decitex but
not less than 83.33 decitex
(exceeding 94 metric number
but not exceeding 120 metric
number per single yarn)
kg 15%
Heading. H S Code Description of Goods
Statistical
Unit of
Quantity
Duty
Rate Remarks
5205.48.00 - - Measuring per single yarn less
than 83.33 decitex (exceeding 120
metric number per single yarn)
kg 15%
52.06 Cotton yarn (other than sewing
thread), containing less than 85%
by weight of cotton, not put up for
retail sale.

number per single yarn)
kg 15%
52.06 Cotton yarn (other than sewing
thread), containing less than 85%
by weight of cotton, not put up for
retail sale.

- Single yarn, of uncombed fibres
5206.11.00 - - Measuring 714.29 decitex or
more (not exceeding 14 metric
number)
kg 15%
5206.12.00 - - Measuring less than 714.29
decitex but not less than 232.56
decitex (exceeding 14 metric
number but not exceeding 43metric
number)
kg 15%
5206.13.00 - - Measuring less than 232.56
decitex but not less than 192.31
decitex (exceeding 43 metric
number but not exceeding 52 metric
number)
kg 15%
5206.14.00 - - Measuring less than 192.31
decitex but not less than 125 decitex
(exceeding 52 metric number but
not exceeding 80 metric number)
kg 15%
5206.15.00 - - Measuring less than 125 decitex
(exceeding 80 metric number)
kg 15%
- Single yarn, of combed fibres
5206.21.00 - - Measuring 714.29 decitex or
more (not exceeding 14 metric
number)
kg 15%
5206.22.00 - - Measuring less than 714.29
decitex but not less than 232.56
decitex (exceeding 14 metric
kg 15%

(not exceeding 14 metric
number)
kg 15%
5206.22.00 - - Measuring less than 714.29
decitex but not less than 232.56
decitex (exceeding 14 metric
kg 15%

number but not exceeding 43 metric
number)
5206.23.00 - - Measuring less than 232.56
decitex but not less than 192.31
decitex (exceeding 43 metric
number but not exceeding 52 metric
number)
kg 15%
5206.24.00 - - Measuring less than 192.31
decitex but not less than 125 decitex
(exceeding 52 metric number but
not exceeding 80 metric number)
kg 15%
5206.25.00 - - Measuring less than 125 decitex
(exceeding 80 metric number)
Multiple (folded) or cabled yarn, or
uncombed fibres
kg 15%
5206.31.00 - - Measuring per single yarn
714.29 decitex or more (not
exceeding 14 metric number per
single yarn)
kg 15%
5206.32.00 - - Measuring per single yarn less
than 714.29 decitex but not less
than 232.56 decitex (exceeding 14
metric number per single yarn)
kg 15%
5206.33.00 - - Measuring per single yarn less
than 232.56 decitex but not less
than 192.31 decitex (exceeding 43
metric number but not exceeding 52
metric number per single yarn)
kg 15%
5206.34.00 - - Measuring per single yarn less
than 192.31 decitex but not less
than 125 decitex (exceeding 52
metric number but not exceeding 80
metric number per single yarn)
kg 15%
5206.35.00 - - Measuring per single yarn less
than 125 decitex (exceeding 80
metric number per single yarn)
kg 15%
Heading .

r per single yarn)
kg 15%
5206.35.00 - - Measuring per single yarn less
than 125 decitex (exceeding 80
metric number per single yarn)
kg 15%
Heading .

H S Code Description of Goods
Statistical
Unit of
Quantity
Duty
Rate Remarks
- Multiple (folder) or cabled yarn,
of combed fibres
5206.41.00 - - Measuring per single yarn
741.29 decitex or more (not
exceeding 14metric number per
single yarn)
kg 15%

r cabled yarn,
of combed fibres
5206.41.00 - - Measuring per single yarn
741.29 decitex or more (not
exceeding 14metric number per
single yarn)
kg 15%

5206.42.00 - - Measuring per single yarn less
than 714.29 decitex but not less
than 232.56 decitex (exceeding 14
metric number but not exceeding 43
metric number per single yarn)
kg 15%
5206.43.00 - - Measuring per single yarn less
than 232.56 decitex but not less
than 192.31 decitex (exceeding 52
metric number per single yarn)
kg 15%
5206.44.00 - - Measuring per single yarn less
than 191.31 decitex but not less
than 125 decitex (exceeding 52
metric number but not exceeding 80
metric number per single yarn)
kg 15%
5206.45.00 - - Measuring per single yarn less
than 125 decitex (exceeding 80
metric number per single yarn)
kg 15%
52.07 Cotton yarn (other than sewing
thread) put up for retail sale. 5207.10.00 - Containing 85% or more by
weight of cotton
kg 15%
5207.90.00 - Other kg 15%
52.08 Woven fabrics of cotton, containing
85% or more by weight of cotton
weighing not more than 200g/m.

ht of cotton
kg 15%
5207.90.00 - Other kg 15%
52.08 Woven fabrics of cotton, containing
85% or more by weight of cotton
weighing not more than 200g/m.

- Unbleached
5208.11.10
5208.11.90
- - Plain weave, weighing not more
than 100g/m2
-- Grey fabric including loomstead specially imported
for further processing in the textile industry
-- Other
kg
kg
Free
*
5208.12.10
5208.12.90
5208.13.00
5208.19.10
5208.19.90
- - Plain weave, weighing more than
100g/m2
-- Grey fabric including loomstead specially imported
for further processing in the textile industry
-- Other
-- Other Fabrics
- - 3-thread or 4-thread twill, including cross twill
--- Grey fabric including loomstead specially
imported for further processing in the textile industry
--Other
* 25% or K7,000 per Kg whichever is greater
kg
kg
m2
kg
kg
Free
Free
15%
Free
*
5208.21.00 - - Plain weave, weighing not more
than 100g/m2
m
2 15%
5208.22.00 - - Plain weave, weighing more than
100g/m2
m
2 15%
5208.23.00 - - 3-thread or 4-thread twill, m2 15%

eighing not more
than 100g/m2
m
2 15%
5208.22.00 - - Plain weave, weighing more than
100g/m2
m
2 15%
5208.23.00 - - 3-thread or 4-thread twill, m2 15%

including cross twill
5208.29.00 - - Other fabrics m2 15%
- Dyed
5208.31.00 - - Plain weave, weighing not more
than 100g/m2
m
2 *
5208.32.00 - - Plain weave, weighing more than
100g/m2
m
2 *
5208.33.00 - - 3-thread or 4-thread twill,
including cross twill
m2 *
5208.39.00 - - Other fabrics m2 *
- Of yarns of different colours
5208.41.00 - - Plain weave weighting not more
than 100g/m2
m
2 *
5208.42.00 - - Plain weave weighing more than
100/gm2
m
2 *
* 15% or K3,500 per kg which ever is the greater
(As amended by Act No. 3 of 2004)
Heading. H S Code Description of Goods
Statistical
Unit of
Quantity
Duty
Rate Remarks
5208.43.00 - - 3-thread or 4 thread twill,
including cross will
m2 15%
5208.49.00 - - Other fabrics m2 *
- Printed
5208.51.00 - - Plain weave, weighting not more
than 100g/m2
m
2 *
5208.52.00 - - Plain weave, weighing more than
100g/m2
m
2 *
5208.53.00 - - 3-thread or 4-thread twill,
including cross twill
m2 *
5208.59.00 - - Other fabrics m2 *
52.09 Woven fabrics of cotton, containing
85% or more by weight of cotton,
weighing more than 200g/m2 .

s twill
m2 *
5208.59.00 - - Other fabrics m2 *
52.09 Woven fabrics of cotton, containing
85% or more by weight of cotton,
weighing more than 200g/m2 .

- Unbleached
5209.11.00 - - Plain weave m2 15%
5209.12.00 - - 3-thread or 4-thread twill,
including cross twill
m2 15%
5209.19.00 - - Other fabrics m2 15%
- Bleached
5209.21.00 - - Plain weave m2 15%
5209.22.00 - - 3-thread or 4-thread twill,
including cross-twill
m2 15%
5209.29.00 - - Other fabrics m2 15%
- Dyed
5209.31.00 - - Plain weave m2 *

15%
5209.22.00 - - 3-thread or 4-thread twill,
including cross-twill
m2 15%
5209.29.00 - - Other fabrics m2 15%
- Dyed
5209.31.00 - - Plain weave m2 *

5209.32.00 - - 3-thread or 4-thread twill,
including cross-twill
m2 *
5209.39.00 - - Other fabrics m2 *
- Of yarns of different colours
5209.41.00 - - Plain weave m2 *
5209.42.00 - - Denim m2 *
5209.43.00 - - Other fabrics of 3-thread twill,
including cross twill
m2 *
5209.49.00 - - Other fabrics m2 *
- Printed
5209.51.00 - - Plain weave m2 *
5209.52.00 - - 3-thread or 4-thread twill
including cross twill
m2 *
5209.59.00 - - Other fabrics m2 *
52.10 Woven fabrics of cotton, containing
less than 85% by weight of cotton,
mixed mainly or solely with
man-made fibres, weighing not
more than 200g/m2. - Unbleached
5210.11.00 - - Plain weave m2 15%
5210.12.00 - - 3-thread or 4-thread twill,
including cross twill
m2 15%
5210.19.00 - - Other fabrics m2 15%
- Bleached
5210.21.00 - - Plain weave m2 15%
5210.22.00 - - 3-thread of 4-thread twill,
including cross twill
m2 15%
5210.29.00 - - Other fabrics m2 15%
* 15% or K3,500 per kg which ever is the greater
(As amended by Act No. 3 of 2004)
Heading.

ing cross twill
m2 15%
5210.29.00 - - Other fabrics m2 15%
* 15% or K3,500 per kg which ever is the greater
(As amended by Act No. 3 of 2004)
Heading.

H S Code Description of Goods
Statistical
Unit of
Quantity
Duty
Rate Remarks
- Dyed
5210.31.00 - - Plain weave m2 *
5210.32.00 - - 3-thread or 4-thread twill,
including cross twill
m2 *
5210.39.00 - - Other fabrics m2 15%
- Of yarns of different colours
5210.41.00 - - Plain weave
5210.42.00 - - 3-thread or 4-thread twill,
including cross twill
m2 15%
5210.49.00 - - Other fabrics m2 15%
- Printed
5210.51.00 - - Plain weave m2 15%

210.42.00 - - 3-thread or 4-thread twill,
including cross twill
m2 15%
5210.49.00 - - Other fabrics m2 15%
- Printed
5210.51.00 - - Plain weave m2 15%

5210.52.00 - - 3-thread or 4-thread twill,
including cross twill
m2 15%
5210.59.00 - - Other fabrics m2 *
52.11 Woven fabrics of cotton, containing
less than 85% by weight of cotton,
mixed mainly solely with
man-made fibres, weighing more
than 200g/m2. - Unbleached
5211.11.00 - - Plain weave m2 15%
5211.12.00 - - 3-thread or 4-thread twill,
including cross twill
m2 15%
5211.19.00 - - Other fabrics m2 15%
- Bleached
5211.21.00 - - Plain weave m2 15%
5211.22.00 - - 3 thread or 4-thread twill,
including cross twill
m2 15%
5211.29.00 - - Other fabrics m2 15%
- Dyed
5211.31.00 - - Plain weave m2 *
5211.32.00 - - 3-thread or 4-thread twill,
including cross twill
m2 *
5211.39.00 - - Other fabrics m2 *
- Of yarns of different colours
5211.41.00 - - Plain weave m2 *
5211.42.00 - - Denim m2 *
5211.43.00 - - Other fabrics of 3-thread or 4-
thread twill, including cross twill
m2 15%
5211.49.00 - - Other fabrics m2 15%
- Printed
5211.51.00 - - Plain weave kg 15%
5211.52.00 - - 3-thread or 4-thread twill,
including cross twill
m2 15%
5211.59.00 - - Other fabrics kg 15%
52.12 Other woven fabrics of cotton.

g 15%
5211.52.00 - - 3-thread or 4-thread twill,
including cross twill
m2 15%
5211.59.00 - - Other fabrics kg 15%
52.12 Other woven fabrics of cotton.

- Weighing not more than 200g/m2
5212.11.00 - - Unbleached m2 15%
5212.12.00 - - Bleached m2 15%
5212.13.00 - - Dyed m2 15%
5212.14.00 - - Of yarns of different colours m2 15%
5212.15.00 - - Printed m2 *
* 15% or K3,500 per kg which ever is the greater
Heading. H S Code Description of Goods
Statistical
Unit of
Quantity
Duty
Rate Remarks
- Weighing more than 200g/m2

00 per kg which ever is the greater
Heading. H S Code Description of Goods
Statistical
Unit of
Quantity
Duty
Rate Remarks
- Weighing more than 200g/m2

5212.21.00 - - Unbleached m2 15%
5212.22.00 - - Bleached m2 15%
5212.23.00 - - Dyed m2 *
5212.24.00 - - Of yarns of different colours m2 *
5212.25.00 - - Printed m2 *
* 15% or K3,500 per kg which ever is the greater
(As amended by Act No. 9 of 1997, No.4 of 1999, No. 3 of 2000 and No. 3 of 2004)
CHAPTER 53
Other vegetable textile fibres; paper yarn and woven fabrics of paper yarn
Heading. H S Code Description of Goods
Statistical
Unit of
Quantity
Duty
Rate Remarks
53.01 Flax, raw or processed but not spun;
flax tow and waste (including yarn
waste and garnetted stock). 5301.10.00 - Flax, raw or retted kg 15%
- - Flax, broken, scuthched, hackled
or otherwise processed, but not
spun
5301.21.00 - - Broken or scutched kg 15%
5301.29.00 - - Other kg 15%
5301.30.00 - Flax tow and waste kg 15%
53.02 True hemp(Cannabis sativa L.), raw
or processed but not spun; tow and
waste of true hemp (including yarn
waste and garnetted stock). 5302.10.00 - True hemp, raw or retted kg 15%
5302.90.00 - Other kg 15%
53.03 Jute and other textile bast fibres
(excluding flax, true hemp and
ramie), raw or processed but not
spun; tow and waste of these fibres
(including yarn waste and garnetted
stock).

fibres
(excluding flax, true hemp and
ramie), raw or processed but not
spun; tow and waste of these fibres
(including yarn waste and garnetted
stock).

5303.10.00 - Jute and other textile bast fibres,
raw or retted
kg free
5303.90.00 - Other kg 15%
53.04 Sisal and other textile fibres of the
genus, Agave, raw or processed but
not spun; tow and waste of these
fibres (including yarn waste and
garnetted stock). 5304.10.00 - Sisal and other textile fibres of the kg 15%

ssed but
not spun; tow and waste of these
fibres (including yarn waste and
garnetted stock). 5304.10.00 - Sisal and other textile fibres of the kg 15%

genus Agave, raw
5304.90.00 - Other kg 15%
53.05 Coconut, abaca (Manila hemp or
Musa textilis Nee), ramiw and other
vegetable textile fibres, not
elsewhere specified or included,
raw or processed but not spun; tow,
noils and waste of these fibres
(including yarn waste and garnetted
stock). - Of coconut (coir)
5305.11.00 - - Raw kg 15%
5305.19.00 - - Other kg 15%
- Of abaca
5305.21.00 - - Raw kg 15%
5305.29.00 - - Other kg 15%
- Other
5305.91.00 - - Raw kg 15%
5305.99.00 - - Other kg 15%
53.06 Flax yarn. 5306.10.00 - Single kg 15%
5306.20.00 - Multiple (folded) or cabled kg 15%
53.07 Yarn of jute of other textile bast
fibres of heading No. 53.03. 5307.10.00 - Single kg 15%
Heading. H S Code Description of Goods
Statistical
Unit of
Quantity
Duty
Rate Remarks
5307.20.00 - Multiple (folded) or cabled kg 15%
53.08 Yarn of other vegetable textile
fibres; paper yarn. 5308.10.00 - Coir yarn kg 15%
5308.20.00 - True hemp yarn kg 15%
5308.30.00 - Paper yarn kg 15%
5308.90.00 - Other kg 15%
53.09 Woven fabrics of flax.

5308.10.00 - Coir yarn kg 15%
5308.20.00 - True hemp yarn kg 15%
5308.30.00 - Paper yarn kg 15%
5308.90.00 - Other kg 15%
53.09 Woven fabrics of flax.

- Containing 85% or more by
weight of flax
5309.11.00 - - Unbleached or bleached m2 15%
5309.19.00 - - Other m2 15%
- Containing less than 85% by
weight of flax
5309.21.00 - - Unbleached of bleached m2 15%
5309.29.00 - - Other m2 15%
53.10 Woven fabrics of jute or other

ntaining less than 85% by
weight of flax
5309.21.00 - - Unbleached of bleached m2 15%
5309.29.00 - - Other m2 15%
53.10 Woven fabrics of jute or other

textile bast fibres of heading No. 53.03. - Unbleached
5310.10.10 - - - Hessian m2 15%
5310.10.90 - - - Other m2 15%
- Other
5310.90.10 - - - Hessian m2 15%
5310.90.90 - - - Other m2 15%
53.11 5311.00.00 Woven fabrics of other vegetable
textile fibres; woven fabrics paper
yarn. m2 15%
(As amended by Act No. 2 of 2001 and No. 1 of 2002)
CHAPTER 54
Man-made filaments
Notes
1. Throughout the Nomenclature, the term "man-made fibres" means staple fibres and filaments of organic polymers produced by
manufacturing process, either
(a) By polymerisation of organix monomers, such as polyamides, polyesters, polyurethanes or polyvinyl derivatives; or
(b) By chemical transformation of natural organic polymers (for example, cellulose, casein, proteins or algae), such as Viscose
rayon, cellulose acetate, cupro or alginates. The term "synthetic" and "artificial", used in relation to fibres, mean synthetic fibre as
defined at (a); artificial; fibres as defined at (b). The term "man-made", "synthetic" and "artificial" shall have the same meanings when
used in relation to "textile materials"
2. Heading 54.02 and 5403 do not apply to synthetic or artificial filament tow of Chapter
55.

me meanings when
used in relation to "textile materials"
2. Heading 54.02 and 5403 do not apply to synthetic or artificial filament tow of Chapter
55.

(As amended by Act No. 1 of 2002)
Heading. H S Code Description of Goods
Statistical
Unit of
Quantity
Duty
Rate Remarks
54.01 Sewing thread of man-made
filaments, whether or not put up for
retail sale. kg Free
5401.10.00 - Of synthetic filaments kg 15%
5401.20.00 - Of artificial filaments kg 15%
54.02 Synthetic filament yarn (other than
sewing thread), not put up for retail
sale, including synthetic man
filament of less than 67 decitex. 5402.10.00 - High tenacity yarn of nylon or
other polyamides
kg 5%
5402.20.00 - High tenacity yarn of polyesters kg 5%
- Textured yarn
5402.31.00 - - Of nylon or other polyamides, kg free

lon or
other polyamides
kg 5%
5402.20.00 - High tenacity yarn of polyesters kg 5%
- Textured yarn
5402.31.00 - - Of nylon or other polyamides, kg free

measuring per single yarn not more
than 50 tex
5402.32.00 - - Of nylon or other polyamides,
measuring per single yarn more
than 50 tex
kg free
5402.33.00 - - Of polyesters kg free
5402.39.00 - - Other kg 5%
- Other yarn, single, untwisted or
with a twist not exceeding 50 turns
per metre
5402.41.00 - - Of nylon or other polyamides kg 5%
5402.42.00 - - Of polyesters, partially oriented kg 5%
5402.43.00 - - Of polyesters, other kg 5%
5402.49.00 - - Other kg 5%
- Other yarn, single, with a twist
exceeding 50 turns per metre
5402.51.00 - - Of nylon or other polyamides kg 5%
5402.52.00 - - Of polyesters kg 5%
5402.59.00 - - Other kg 5%
- Other yarn, multiple (folded) or
cabled
5402.61.00 - - Of nylon or other polyamides kg 5%
5402.62.00 - - Of polyesters kg 5%
5402.69.00 - - Other kg 5%
54.03 Artificial filament yarn (other than
sewing thread), not put up for retail
sale, including artificial
monofilament of less than 67
decitex. (As amended by Act No. 1 of 2002 and No.

r than
sewing thread), not put up for retail
sale, including artificial
monofilament of less than 67
decitex. (As amended by Act No. 1 of 2002 and No.

3 2006)
Heading
H S Code Description of Goods
Statistical
Unit of
Quantity
Duty
Rate Remarks
5403.10.00 - High tenacity yarn of viscose
rayon
kg 5%
5403.20.00 - Textured yarn kg 5%
- Other yarn, single
5403.31.00 - - Of viscose rayon, untwisted or
with a twist not exceeding 120 turns
per metre
kg 5%
5403.32.00 - Of viscose rayon, with a twist
5403.33.00 - exceeding 120 turns per metre kg 5%
5403.39.00 - - Of cellulose acetate kg 5%
- - Other kg 5%
- Other yarn, including (folded) or
cabled

5403.33.00 - exceeding 120 turns per metre kg 5%
5403.39.00 - - Of cellulose acetate kg 5%
- - Other kg 5%
- Other yarn, including (folded) or
cabled

5403.41.00 - - Of viscose rayon kg 5%
5403.42.00 - - Of cellulose acetate kg 5%
5403.49.00 - - Other kg 5%
54.04 Synthetic monofilament of 67
decitex or more and of which no
cross-sectional dimension exceeds
1 mm; strip and the like (for
example, artificial straw) of
synthetic textile materials of an
apparent width not exceeding 5mm. 5404.10.00 - Monofilament kg 15%
5404.90.00 - Other kg 15%
54.05 5405.00.00 Artificial monofilament of 67 decitex or more and
of which cross-sectional dimension exceeds 1mm,
strip and the like (for example, artificial straw) of
artificial textile materials of an apparent width not
exceeding 5mm. kg 15%
54.06 Man-made filament yarn (other
than sewing thread), put up for
retail sale. 5406.10.00 - Synthetic filament yarn kg 15%
5406.20.00 - Artificial filament yarn kg 15%
54.07 Woven fabrics of synthetic filament
yarn, including woven fabrics
obtained from materials of heading
No. 54.04.

Artificial filament yarn kg 15%
54.07 Woven fabrics of synthetic filament
yarn, including woven fabrics
obtained from materials of heading
No. 54.04.

- Woven fabrics obtained from high
tenacity yarn of nylon or other
polyamides or of polyesters
5407.10.10 - - - Mosquito and fruit tree netting m2 free
5407.10.90 - - - Other m2 15%
- Woven fabrics obtained from strip
or the like
5407.20.10 - - - Mosquito and fruit tree netting m2 free
5407.20.90 - - - Other m2 15%
- Fabrics specified in Note 9 to
Section XI
5407.30.10 - - - Mosquito and fruit tree netting m2 free
5407.30.90 - - - Other m2 15%
- Other woven fabrics, containing
85% or more by weight of filaments
of nylon or other polyamides
- - Unbleached or bleached
5407.41.10 - - - Mosquito and fruit tree netting m2 free
Heading
H S Code Description of Goods
Statistical
Unit of
Quantity
Duty
Rate Remarks

bleached
5407.41.10 - - - Mosquito and fruit tree netting m2 free
Heading
H S Code Description of Goods
Statistical
Unit of
Quantity
Duty
Rate Remarks

5407.41.90 - - - Other m2 15%
- - Dyed
5407.42.10 - - - Mosquito and fruit tree netting m2 free
5407.42.90 - - - Other m2 15%
- - Of yarns of different colours
5407.43.10 - - - Mosquito and fruit tree netting m2 free
5407.43.90 - - - Other m2 15%
- - Printed
5407.44.10 - - - Mosquito and fruit tree netting m2 free
5407.44.90 - - - Other m2 15%
- Other woven fabrics, containing
85% or more by weight of textured
polyester filaments
- - Unbleached or bleached
5407.51.10 - - - Mosquito and fruit tree netting m2 free
5407.51.90 - - - Other m2 15%
- - Dyed
5407.52.10 - - - Mosquito and fruit tree netting m2 free
5407.52.90 - - - Other m2 15%
- - Of yarns of different colours
5407.53.10 - - - Mosquito and fruit tree netting m2 free
5407.53.90 - - - Other m2 15%
- - Printed
5407.54.10 - - - Mosquito and fruit tree netting m2 free
5407.54.90 - - - Other m2 15%
- Other woven fabrics, containing
85% or more by weight of polyester
filaments
5407.61.00 - - Containing 85% or more by
weight of non-textured polyester
filaments
m2 15%
5407.69.00 - - Other m2 15%
- Other woven fabrics, containing
85% or more by weight of synthetic
filaments
- - Unbleached or bleached
5407.71.10 - - - Mosquito and fruit tree netting m2 free
5407.71.20 - - - Fabric exceeding 300mm in
width
m2 15%
5407.71.90 - - - Other m2 15%
- - Dyed
5407.72.10 - - - Mosquito and fruit tree netting m2 free
5407.72.20 - - - Fabric exceeding 300mm in
width
m2 15%
5407.72.90 - - - Other m2 15%
- - Of yarns of different colours

and fruit tree netting m2 free
5407.72.20 - - - Fabric exceeding 300mm in
width
m2 15%
5407.72.90 - - - Other m2 15%
- - Of yarns of different colours

5407.73.10 - - - Mosquito and fruit tree netting m2 free
5407.73.20 - - - Fabric exceeding 300mm in
width
m2 15%
5407.73.90 - - - Other m2 15%
- - Printed
5407.74.10 - - - Mosquito and fruit tree netting m2 free
5407.74.20 - - - Fabric exceeding 300mm in
width
m2 15%
Heading
H S Code Description of Goods
Statistical
Unit of
Quantity
Duty
Rate Remarks
5407.74.90 - - - Other m2 15%
- Other woven fabrics, containing
less than 85% by weight of
synthetic filaments, mixed mainly
or solely with cotton
- - Unbleached or bleached
5407.81.10 - - - Mosquito and fruit tree netting m2 free
5407.81.20 - - - Fabric exceeding 300mm in
width
m2 15%
5407.81.90 - - - Other m2 15%
- - Dyed
5407.82.10 - - - Mosquito and fruit tree netting m2 free
5407.82.20 - - - Fabric exceeding 300mm in
5407.82.90 - - - width m2 15%
- - - Other m2 15%
- - Of yarns of different colours
5407.83.10 - - - Mosquito and fruit tree netting m2 free
5407.83.20 - - - Fabric exceeding 300mm in
width
m2 15%
5407.83.90 - - - Other m2 15%
- - Printed
5407.84.10 - - - Mosquito and fruit tree netting m2 free
5407.84.20 - - - Fabric exceeding 300mm in
width
m2 15%
5407.84.90 - - - Other m2 15%
- Other woven fabrics
- - Unbleached or bleached
5407.91.10 - - - Mosquito and fruit tree netting m2 free
5407.91.20 - - - Fabric exceeding 300mm in
width
m2 15%
5407.91.90 - - - Other m2 15%
- - Dyed
5407.92.10 - - - Mosquito and fruit tree netting m2 free
5407.92.20 - - - Fabric exceeding 300mm in m2 15%

15%
5407.91.90 - - - Other m2 15%
- - Dyed
5407.92.10 - - - Mosquito and fruit tree netting m2 free
5407.92.20 - - - Fabric exceeding 300mm in m2 15%

width
5407.92.90 - - - Other m2 15%
- - Of yarns of different colours
5407.93.10 - - - Mosquito and fruit tree netting m2 free
5407.93.20 - - - Fabric exceeding 300mm in
width
m2 15%
5407.93.90 - - - Other m2 15%
- - Printed
5407.94.10 - - - Mosquito and fruit tree netting m2 free
5407.94.20 - - - Fabric exceeding 300mm in
width
m2 15%
5407.94.90 - - - Other m2 15%
54.08 Woven fabrics of artificial filament
yarn, including woven fabrics
obtained from materials of heading
No. 54.05.

%
5407.94.90 - - - Other m2 15%
54.08 Woven fabrics of artificial filament
yarn, including woven fabrics
obtained from materials of heading
No. 54.05.

- Woven fabrics obtained from high
tenacity yarn of viscose rayon
5408.10.10 - - Mosquito and fruit tree netting m2 free
5408.10.20 - - Fabric exceeding 300m in width m2 15%
Heading
H S Code Description of Goods
Statistical
Unit of
Quantity
Duty
Rate Remarks
5408.10.90 - - Other m2 15%
- Other woven fabrics, containing
85% or more by weight of artificial
filament or strip or the like
- - Unbleached or bleached
5408.21.10 - - - Mosquito and fruit tree netting m2 free
5408.21.20 - - - Fabric exceeding 300mm in
width
m2 15%
5408.21.90 - - - Other m2 15%
- - Dyed
5408.22.10 - - - Mosquito and fruit tree netting m2 free
5408.22.20 - - Fabric exceeding 300mm in
width
m2 15%
5408.22.90 - - - Other m2 15%
- - Of yarns of different colours
5408.23.10 - - - Mosquito and fruit tree netting m2 free
5408.23.20 - - - Fabric exceeding 300mm in
width
m2 15%
5408.2390 - - - Other m2 15%
- - Printed
5408.24.10 - - - Mosquito and fruit tree netting m2 free
5408.24.20 - - - Fabric exceeding 300mm in m2 15%

5%
5408.2390 - - - Other m2 15%
- - Printed
5408.24.10 - - - Mosquito and fruit tree netting m2 free
5408.24.20 - - - Fabric exceeding 300mm in m2 15%

width
5408.24.90 - - - Other m2 15%
- Other woven fabrics
- - Unbleached or bleached
5408.31.10 - - - Mosquito and fruit tree netting m2 free
5408.31.20 - - - Fabric exceeding 300mm in
width
m2 15%
5408.31.90 - - - Other m2 15%
- - Dyed
5408.32.10 - - - Mosquito and fruit tree netting m2 free
5408.32.20 - - - Fabric exceeding 300mm in
width
m2 15%
5408.32.90 - - - Other m2 15%
- - Of yarns of different colours
5408.33.10 - - - Mosquito and fruit tree netting m2 free
5408.33.20 - - - Fabric exceeding 300mm in
width
m2 15%
5408.33.90 - - - Other m2 15%
- - Printed
5408.34.10 - - - Mosquito and fruit tree netting m2 free
5408.34.20 - - - Fabric exceeding 300mm in
width
m2 15%
5408.34.90 - - - Other m2 15%
(As amended by No. 1 of 2002)
CHAPTER 55
Man-made staple fibres
Notes
1.

20 - - - Fabric exceeding 300mm in
width
m2 15%
5408.34.90 - - - Other m2 15%
(As amended by No. 1 of 2002)
CHAPTER 55
Man-made staple fibres
Notes
1.

Heading 55.01 and 55.02 apply to man-made filament tow consisting of parallel filaments of a uniform length equal to the length of
the tow, meeting the following specifications
(a) Length of tow exceeding 2m;
(b) Twist less than 5 turns per metre;
(c) Measuring per filament less than 67 decitex;
(d) Synthetic filament two only; the tow must be drawn, that is to say be incapable of being stretched by more than 100% of its
length
(e) Total measurement of tow more than 20 000 decitex. Tow of a length not exceeding 2m is to be classified in heading 55.03 or 55.04. (As amended by Act No. 1 of 2002)
Heading. H S Code Description of Goods
Statistical
Unit of
Quantity
Duty
Rate Remarks
55.01 Synthetic filament tow. 5501.10.00 - Of nylon or other polyamides kg 5%
5501.20.00 - Of polyesters kg 5%
5501.30.00 - Acrylic or modacrylic kg free

01 Synthetic filament tow. 5501.10.00 - Of nylon or other polyamides kg 5%
5501.20.00 - Of polyesters kg 5%
5501.30.00 - Acrylic or modacrylic kg free

5501.90.00 - Other kg 5%
55.02 5502.00.00 Artificial filament tow. kg 5%
55.03 Synthetic staple fibres, not carded,
combed or otherwise processed for
spinning. 5503.10.00 - Of nylon or other polyamides kg 5%
5503.20.00 - Of polyesters kg 5%
5503.30.00 - Acrylic or modacrylic kg free
5503.40.00 - Of polypropylene kg 5%
5503.90.00 - Other kg 5%
55.04 Artificial staple fibre, not carded,
combed or otherwise processed for
spinning. 5504.10.00 - Of viscose rayon kg 5%
5504.20.00 - Other kg 5%
55.05 Waste (including noils, yarn waste
and garnetted stock) of man-made
fibres. 5505.10.00 - Of synthetic fibres kg free
5505.20.00 - Of artificial fibres kg free
55.06 Synthetic staple fibres, carded
combed or otherwise processed for
spinning. 5506.10.00 - Of nylon or other polyamides kg 5%
5506.20.00 - Of polyester kg 5%
5506.30.00 - Acrylic or modacrylic kg 5%
5506.90.00 - Other kg 5%
55.07 5507.00.00 Artificial staple fibres, carded, combed or
otherwise processed for spinning. kg 5%
55.08 Sewing thread of man-made staple
fibres, whether or not put up for
retail sale.

ibres, carded, combed or
otherwise processed for spinning. kg 5%
55.08 Sewing thread of man-made staple
fibres, whether or not put up for
retail sale.

5508.10.00 - Of synthetic staple fibres kg 15%
5508.20.00 - Of artificial staple fibres kg 15%
55.09 Yarn (other than sewing thread) of
synthetic staple fibres, not put up
for retail sale. Heading. H S Code Description of Goods
Statistical
Unit of
Quantity
Duty
Rate Remarks
- Containing 85% or more by
weight of staple fibres of nylon or
other polyamides
5509.11.00 - - Single yarn kg 5%
5509.12.00 - - Multiple (folded) or cabled yarn kg 5%
- Containing 85% or more by

fibres of nylon or
other polyamides
5509.11.00 - - Single yarn kg 5%
5509.12.00 - - Multiple (folded) or cabled yarn kg 5%
- Containing 85% or more by

weight of polyester staple fibres
5509.21.00 - - Single yarn kg 5%
5509.22.00 - - Multiple (folded) or cabled yarn kg 5%
- Containing 85% or more by
weight of acrylic or modacrylic
staple fibre
5509.31.00 - - Single yarn kg 5%
5509.32.00 - - Multiple (folded) or cabled yarn kg 5%
- Other yarn, containing 85% or
more by weight of synthetic staple
fibre
5509.41.00 - - Single yarn kg 5%
5509.42.00 - - Multiple (folded) or cabled yarn kg 5%
- - Yarn, of polyester staple fibres
5509.51.00 - - Mixed mainly or solely with
artificial staple fibres
kg 5%
5509.52.00 - - Mixed mainly or solely with
wool or fine animal hair
kg 5%
5509.53.00 - - Mixed mainly or solely with
cotton
kg 5%
5509.59.00 - Other kg 5%
5509.61.00 - - Mixed mainly or solely with
wool or fine animal hair
kg 5%
5509.62.00 - - Mixed mainly or solely with
cotton
kg 5%
5509.69.00 - - Other kg 5%
- Other yarn
5509.91.00 - - Mixed mainly or solely with
wool or fine animal hair
kg 5%
5509.92.00 - - Mixed mainly or solely with
cotton
kg 5%
5509.99.00 Other kg 5%
55.10 Yarn (other than sewing thread) of
artificial staple fibres, not put up for
retail sale.

inly or solely with
cotton
kg 5%
5509.99.00 Other kg 5%
55.10 Yarn (other than sewing thread) of
artificial staple fibres, not put up for
retail sale.

- Containing 85% or more by
weight of artificial staple fibres
5510.11.00 - - Single yarn kg 5%
5510.12.00 - - Multiple (folded) or cabled yarn kg 5%
5510.20.00 - Other yarn, mixed mainly or
solely with wool or fine animal hair
kg 5%
5510.30.00 - Other yarn, mixed mainly or
solely with cotton
kg 5%
5510.90.00 - Other yarn kg 5%
55.11 Yarn (other than sewing thread) of
man-made staple fibres, put up for

rn, mixed mainly or
solely with cotton
kg 5%
5510.90.00 - Other yarn kg 5%
55.11 Yarn (other than sewing thread) of
man-made staple fibres, put up for

retail sale. 5511.10.00 - Of synthetic staple fibres,
containing 85% or more by weight
of such fibres
kg 15%
Heading
H S Code Description of Goods
Statistical
Unit of
Quantity
Duty
Rate Remarks
5511.20.00 - Of synthetic staple fibres,
containing less than 85% by weight
of such fibres
kg 15%
5511.30.00 - Of artificial staple fibres kg 15%
55.12 Woven fabrics of synthetic staple
fibres, containing 85% or more by
weight of synthetic staple fibres. - Containing 85% or more by
weight of polyester staple fibres
5512.11.00 - - Unbleached or bleached m2 15%
5512.19.00 - - Other m2 15%
- Containing 85% or more by
weight of acrylic or modacrylic
staple fibres
5512.21.00 - - Unbleached or bleached m2 15%
5512.29.00 - - Other m2 15%
- Other
5512.91.00 - - Unbleached or bleached m2 15%
5512.99.00 - - Other m2 15%
55.13 Woven fabrics of synthetic staple
fibres, containing less than 85% by
weight or such fibres, mixed mainly
or solely with cotton, of a weight
not exceeding 170g/m2.

of synthetic staple
fibres, containing less than 85% by
weight or such fibres, mixed mainly
or solely with cotton, of a weight
not exceeding 170g/m2.

- Unbleached or bleached
5513.11.00 - - Of polyester staple fibres, plain
weave
m2 15%
5513.12.00 - - 3-thread or 4-thread twill,
including cross twill, of polyester
staple fibres
m2 15%
5513.13.00 - - Other woven fabrics of polyester
staple fibres
m2 15%
5513.19.90 -- Other Kg *
5513.21.00 - - Of polyester staple fibres, plain
weave
m2 15%
5513.22.00 - - 3-thread 4-thread twill, including
cross twill, of polyester staple fibres
m2 15%
5513.23.00 - - Other woven fabrics of polyester m 2 15%

13.22.00 - - 3-thread 4-thread twill, including
cross twill, of polyester staple fibres
m2 15%
5513.23.00 - - Other woven fabrics of polyester m 2 15%

staple fibres
5513.29.10
- - Other woven fabrics
--- Of polyester staple fibres
imported for further processing in
the textile industry
kg Free
5513.29.90 - Other kg *
5513.31.00 - - Of polyester staple fibres, plain
weave
m2 15%
5513.32.00 - - 3-thread 4-thread twill, including
cross twill of polyester staple fibres
m2 15%
5513.33.00 - - Other woven fabrics of polyester
staple fibres
m2 15%
5513.39.10
- - Other woven fabrics
Of polyester staple fibres imported
for further processing in the textile
industry
kg Free
5513.39.90 - Other kg *
5513.41.00 - - Of polyester staple fibres, plain
weave
m2 15%
5513.42.00 - - 3-thread or 4-thread twill,
including cross twill, of polyester
staple fibres
m2 15%
* 25% or K7,000 per kg whichever is greater
(As amended by Act No. 3 of 2006)
Heading
H S Code Description of Goods
Statistical
Unit of
Quantity
Duty
Rate Remarks
5513.43.00 - - Other woven fabrics of polyester
staple fibres
m2 15%
5513.49.00 - - Other woven fabrics m2 15%
55.14 Woven fabrics of synthetic staple
fibres, containing less than 85% by
weight of such fibres, mixed mainly
or solely with cotton, of a weight
exceeding 170g/m2.

rics of synthetic staple
fibres, containing less than 85% by
weight of such fibres, mixed mainly
or solely with cotton, of a weight
exceeding 170g/m2.

- Unbleached or bleached
5514.11.00 - - Of polyester staple fibres, plain
weave
m2 15%
5514.12.00 - - 3-thread or 4-thread twill,
including cross twill, of polyester
staple fibres
m2 15%
5514.13.00 - - Other woven fabrics of polyester
staple fibres
m2 15%
5514.19.00 - - Other woven fabrics

cross twill, of polyester
staple fibres
m2 15%
5514.13.00 - - Other woven fabrics of polyester
staple fibres
m2 15%
5514.19.00 - - Other woven fabrics

- Dyed
5514.21.00 - - Of polyester staple fibres, plain
weave
m2 15%
5514.22.00 - - 3-thread or 4-thread twill,
including cross twill, of polyester
staple fibres
m2 15%
5514.23.00 - - Other woven fabrics of polyester
staple fibres
m2 15%
5514.29.00 - - Other woven fabrics m2 15%
- Of yarns of different colours
5514.31.00 - - Of polyester staple fibres, plain
weave
m2 15%
5514.32.00 - - 3-thread or 4-thread twill,
including cross twill, of polyester
staple fibres
m2 15%
5514.33.00 - - Other woven fabrics of polyester
staple fibres
m2 15%
5514.39.00 - - Other woven fabrics m2 15%
- Printed
5514.41.00 - - Of polyester staple fibres, plain
weave
m2 15%
5514.42.00 - - 3-thread or 4-thread twill,
including cross twill, of polyester
staple fibres
m2 15%
5514.43.00 - - Other woven fabrics of polyester
staple fibres
m2 15%
5514.49.00 - - Other woven fabrics m2 15%
55.15 Other woven fabrics of synthetic
staple fibres.