The Customs and Excise (Amendment) Act (2011)

Customs and Excise (Amendment) [No. 31 of 2011 521
An Act to amend the Customs and Excise Act. [29th December, 2011
ENACTED by the Parliament of Zambia. 1. (1) This Act may be cited as the Customs and Excise
(Amendment) Act, 2011, and shall be read as one with the Customs
and Excise Act, in this Act referred to as the principal Act. (2) This Act shall come into operation on 1st January, 2012. 2. The First Schedule to the principal Act is amended as set
out in Appendix I. 3. The Second Schedule to the principal Act is amended by
the deletion of headings 2 and 3 and the information in all the columns
opposite the headings and the substitution therefor of the headings
and information set out in Appendix II. 4. The Sixth Schedule to the principal Act is amended by the
deletion of sub-paragraph (2) of paragraph 1. 5. The Ninth Schedule to the principal Act is amended as set
out in Appendix III. Enactment
Short title
and
commence-
ment
Cap. 322
Amendment
of First
Schedule
Amendment
of Second
Schedule
Amendment
of Sixth
Schedule
Amendment
of Ninth
Schedule
GOVERNMENT OF ZAMBIA
ACT
No.

Cap. 322
Amendment
of First
Schedule
Amendment
of Second
Schedule
Amendment
of Sixth
Schedule
Amendment
of Ninth
Schedule
GOVERNMENT OF ZAMBIA
ACT
No.

31 of 2011
Date of Assent: 28th December, 2011
Single copies of this Act may be obtained from the Government Printer,
P.O. Box 30136, 10101 Lusaka, Price K29,000 each.

f Assent: 28th December, 2011
Single copies of this Act may be obtained from the Government Printer,
P.O. Box 30136, 10101 Lusaka, Price K29,000 each.

APPENDIX I
(Section 2)
CUSTOMS TARIFF
1. Chapter 01 is amended—
(a) by the deletion in Note 1(a) of the semi-colon after the figure “03.07” and the substitution
therefor of the word “or” and the figure “03.08”;
(b) by the deletion of heading 01.01 and the substitution therefor of the following:
HS Code Description of goods Statistical Customs Remarks
Unit of Duty
Quantity Rate
01.01 Live horses, asses, mules
and hinnies
0101.10.00 -Pure-bred breeding animals Kg 5%
-Horses:
0101.21.00 --Pure-bred breeding Kg 5%
animals
0101.29.00 --Other Kg 5%
0101.30.00 -Asses Kg 5%
0101.90.00 -Other Kg 5%
(c) by the deletion of heading 01.02 and the substitution therefor of the following:
HS Code Description of goods Statistical Customs Remarks
Unit of Duty
Quantity Rate
01.02 Live bovine animals
-Cattle:
--Pure-bred breeding
animals:
0102.21.10 ---Bulls Kg 5%
0102.21.20 ---Cows and calves Kg 5%
--Other:
0102.29.10 ---Bulls Kg 5%
0102.29.20 ---Cows and Calves Kg 5%
-Buffalo:
--Pure-bred breeding Kg 5%
animals:
0102.31.10 ---Bulls Kg 5%
0102.31.20 ---Cows and Calves Kg 5%
-Other:
0102.90.10 ---For slaughter Kg 5%
0102.90.90 ---Other
522 No. 31 of 2011] Customs and Excise (Amendment)

%
0102.31.20 ---Cows and Calves Kg 5%
-Other:
0102.90.10 ---For slaughter Kg 5%
0102.90.90 ---Other
522 No. 31 of 2011] Customs and Excise (Amendment)

(d) by the insertion immediately below subheading 0105.12.00 of the following subheadings:
HS Code Description of goods Statistical Customs Remarks
Unit of Duty
Quantity Rate
0105.13.00 --Ducks Kg 5%
0105.14.00 --Geese Kg 5%
0105.15.00 --Guinea fowls Kg 5%
(e) by the deletion of heading 01.06 and the substitution therefor of the following:
HS Code Description of goods Statistical Customs Remarks
Unit of Duty
Quantity Rate
01.06 Other live animals
-Mammals:
0106.11.00 - - Primates Kg 5%
0106.12.00 - - Whales, dolphins Kg 5%
and porpoises
(mammals of the
order Cetacean);
manatees and
dugongs (mammals of
the order Sirenia);
seals, sea lions and
walruses (mammals of
the suborder
Pinnipedia)
0106.13.00 --Camels and other Kg 5%
camelids (Camelidae)
0106.14.00 --Rabbits and hares Kg 5%
0106.19.00 --Other Kg 5%
0106.20.00 -Reptiles (including
snakes and Turtles) Kg 5%
-Birds:
0106.31.00 -- Birds of Prey Kg 5%
0106.32.00 - - Psittaciformes Kg 5%
(including parrots
parakeets, macaws
and cockatoos)
0106.33.00 --Ostriches; emus Kg 5%
(Dromaius
novaehollandiae)
0106.39.00 --Other Kg 5%
-Insects:
0106.41.00 --Bees Kg 5%
0106.49.00 --Other Kg 5%
0106.90.00 -Other Kg 5%
Customs and Excise (Amendment) [No.

ndiae)
0106.39.00 --Other Kg 5%
-Insects:
0106.41.00 --Bees Kg 5%
0106.49.00 --Other Kg 5%
0106.90.00 -Other Kg 5%
Customs and Excise (Amendment) [No.

31 of 2011 523

31 of 2011 523

2. Chapter 02 is amended by—
(a) the deletion of heading 02.07 and the substitution therefor of the following:
HS Code Description of goods Statistical Customs Remarks
Unit of Duty
Quantity Rate
02.07 Meat and edible offal, of the
poultry of heading 01.05,
fresh, chilled or frozen
-Of fowls of the species Gallus
domesticus:
0207.11.00 - -Not cut in pieces fresh or Kg 25%
chilled
0207.12.00 - -Not cut in piece, frozen Kg 25%
0207.13.00 - -Cuts and offal, fresh or Kg 25%
chilled
0207.14.00 - -Cuts and offal, frozen. Kg 25%
-Of turkeys:
0207.24.00 - -Not cut in pieces, fresh, or Kg 25%
chilled
0207.25.00 - -Not cut in pieces, frozen Kg 25%
0207.26.00 - -Cuts and offal, fresh or Kg 25%
chilled
0207.27.00 - -Cuts and offal, frozen Kg 25%
-Of ducks:
0207.41.00 - -Not cut in pieces, fresh or Kg 25%
chilled
0207.42.00 - -Not cut in pieces, frozen Kg 25%
0207.43.00 - -Fatty livers, fresh or chilled Kg 25%
0207.44.00 - -Other, fresh or chilled Kg 25%
0207.45.00 - -Other, frozen.

in pieces, frozen Kg 25%
0207.43.00 - -Fatty livers, fresh or chilled Kg 25%
0207.44.00 - -Other, fresh or chilled Kg 25%
0207.45.00 - -Other, frozen.

Kg 25%
-Of geese:
0207.51.00 --Not cut in pieces, fresh or Kg 25%
chilled
0207.52.00 - -Not cut in pieces, frozen Kg 25%
0207.53.00 - -Fatty livers, fresh or chilled Kg 25%
0207.54.00 - -Other, fresh or chilled Kg 25%
0207.55.00 - -Other, frozen. Kg 25%
0207.60.00 - Of guinea fowls Kg 25%
524 No. 31 of 2011] Customs and Excise (Amendment)

er, fresh or chilled Kg 25%
0207.55.00 - -Other, frozen. Kg 25%
0207.60.00 - Of guinea fowls Kg 25%
524 No. 31 of 2011] Customs and Excise (Amendment)

(b) the deletion of heading 02.08 and the substitution therefor of the following:
HS Code Description of goods Statistical Customs Remarks
Unit of Duty
Quantity Rate
02.08 Other meat and edible
meat offal, fresh, chilled
or frozen.

HS Code Description of goods Statistical Customs Remarks
Unit of Duty
Quantity Rate
02.08 Other meat and edible
meat offal, fresh, chilled
or frozen.

0208.10.00 - Of rabbits or hares Kg 25%
0208.30.00 -Of primates Kg 25%
0208.40.00 -Of whales, dolphins and Kg 25%
porpoises (mammals of the
order Cetacean); of
manatees and dugongs
(mammals of the order
Sirenia); of seals, sea lions
and walruses (mammals of
the suborder Pinnipedia)
0208.50.00 -Of reptiles (including Kg 25%
snakes and turtles)
0208.60.00 -Of camels and other Kg 25%
camelids (Camelidae)
0208.90.00 - Other Kg 25%
(c) the insertion under heading 02.09 of the following subheadings:
HS Code Description of Goods Statistical Customs Remarks
Unit of Duty
Quantity Rate
0209.10.00 -Of pigs Kg 25%
0209.90.00 -Other Kg 25%
(d) the deletion of the description against subheading 0210.92.00 and the substitution
therefor of the following description:
HS Code Description of goods Statistical Customs Remarks
Unit of Duty
Quantity Rate
0210.92.00 --Of whales, dolphins and Kg 25%
porpoises (mammals of the order
Cetacean); of manatees and
dugongs (mammals of the order
Sirenia); of seals, sea lions and
walruses (mammals of the
suborder Pinnipedia)
Customs and Excise (Amendment) [No. 31 of 2011 525

ammals of the order
Sirenia); of seals, sea lions and
walruses (mammals of the
suborder Pinnipedia)
Customs and Excise (Amendment) [No. 31 of 2011 525

3. Chapter 03 is amended by—
(a) the deletion of heading 03.01 and the substitution therefor of the following:
HS Code Description of goods Statistical Customs Remarks
Unit of Duty
Quantity Rate
03.01 Live fish.

1 and the substitution therefor of the following:
HS Code Description of goods Statistical Customs Remarks
Unit of Duty
Quantity Rate
03.01 Live fish.

-Ornamental fish
0301.11.00 --Freshwater Kg 25%
0301.19.00 --Other Kg 25%
-Other live fish:
0301.91.00 --Trout (salmotrutta, Kg 25%
Oncorhynchusmykiss,
Oncorhynchus clarki,
Oncorhynchus
aguabonita,
Oncorhynchus gilae,
Oncorhynchus apache
and Oncorhynchus
chrysogaster)
0301.92.00 --Eels (Anguilla spp.) Kg 25%
0301.93.00 --Carp (Cyprinuscarpio,
Carassiuscarassius,
Ctenopharyngodonidellus,
Hypophthalmichthys spp.,
Cirrhinus spp.,
Mylopharyngodonpiceus) Kg 25%
0301.94.00 --Bluefin Tunas Kg 25%
(Thunnusthynnus)
0301.95.00 --Southern bluefin tunas Kg 25%
(Thunnusmaccoyii)
0301.99.00 --Other Kg 25%
(b) the insertion immediately below subheading 0302.12.00 of the following subheadings:
HS Code Description of goods Statistical Customs Remarks
Unit of Duty
Quantity Rate
0302.13.00 --Pacific salmon Kg 25%
(OncorhynchusNerka,
Oncorhynchusgorguscha,
Oncorhynchustschawytsha,
Oncorhynchusmasosu and
Oncorhynchusrhodurus)
0302.14.00 -- Atlantic salmon (Salmo Kg 25%
salar) and Danube salmon
(Huchohucho
526 No. 31 of 2011] Customs and Excise (Amendment)

orhynchusrhodurus)
0302.14.00 -- Atlantic salmon (Salmo Kg 25%
salar) and Danube salmon
(Huchohucho
526 No. 31 of 2011] Customs and Excise (Amendment)

(c) the deletion of subheading 03.02 and the substitution therefor of the following
subheadings:
HS Code Description of goods Statistical Customs Remarks
Unit of Duty
Quantity Rate
03.02 Fish, fresh or chilled,
excluding fish fillets and
other fish meat of heading
03.04.

oods Statistical Customs Remarks
Unit of Duty
Quantity Rate
03.02 Fish, fresh or chilled,
excluding fish fillets and
other fish meat of heading
03.04.

- Salmonidae, excluding
livers and roes:
0302.11.00 --Trout (Salmotrutta, Kg 25%
Oncorhynchusmykiss,
Oncorhynchusclarki,
Oncorhynchusaguabonita,
Oncorhynchus gilae,
Oncorhynchus apache and
Oncorhynchuschrysogaster)
0302.12.00 --Pacific salmon Kg 25%
(Oncorhynchus nerka,
Oncorhynchus gorbuscha,
Oncorhynchus keta,
Oncorhynchus tschawytscha,
Oncorhynchus kisutch,
Oncorhynchus masou and
Oncorhynchus rhodurus),
Atlantic salmon (Salmo salar)
and Danube salmon (Hucho
hucho)
0302.13.00 --Pacific salmon Kg 25%
(OncorhynchusNerka,
Oncorhynchusgorguscha,
Oncorhynchustschawytsha,
Oncorhynchusmasosu and
Oncorhynchusrhodurus)
0302.14.00 --Atlantic salmon (Salmo Kg 25%
salar) and Danube salmon
(Huchohucho
0302.19.00 --Other Kg 25%
- Flat fish (Pleuronectidae,
Bothidae, Cynoglossidae,
Soleidae, Scophthalmidae
and Citharidae), excluding
livers and roes
0302.21.00 --Halibut
(Reinhardtiushippoglossoides,
Hippoglossushippoglossus,
Hippoglossusstenolepis) Kg 25%
0302.22.00 --Plaice (Pleuronectesplatessa) Kg 25%
0302.23.00 --Sole (Solea spp.) Kg 25%
0302.24.00 --Turbots) Psetta maxima) Kg 25%
Customs and Excise (Amendment) [No. 31 of 2011 527

splatessa) Kg 25%
0302.23.00 --Sole (Solea spp.) Kg 25%
0302.24.00 --Turbots) Psetta maxima) Kg 25%
Customs and Excise (Amendment) [No. 31 of 2011 527

0302.29.00 --Other Kg 25%
-Tunas (of the genus
Thunnus), skipjack or stripe-
bellied bonito (Euthynnus
(Katsuwonus)pelamis),
excluding livers and roes:
0302.31.00 --Albacore or longfinned tunas Kg 25%
(Thunnusalalunga)
0302.32.00 --Yellowfin tunas Kg 25%
(Thunnusalbacares)
0302.33.00 --Skipjack or stripe-bellied Kg 25%
bonito
0302.34.00 --Bigeye tunas Kg 25%
(Thunnusobesus)
0302.35.00 --Atlantic and Pacific Bluefin Kg 25%
tuna (Thunnusthynnus,
Thunnus,orientalis)
0302.36.00 --Southern bluefin tunas Kg 25%
(Thunnusmaccoyii)
0302.39.00 --Other Kg 25%
-Herrings (Clepeaharengus,
ClupeaPallasii),anchovies
(Engraulis spp.) Sardines
(Sardinapilchardus,
Sardinops spp.), sardinella
(Sardinella spp.), brisling
or sprats (Sprattussprattus),
mackerel
(Scomberscombrus,
ScomberAustralasicus,
Scomber japonicas),
Jack and horse mackerel
(Trachurus spp.), cobia
(Rachycentroncanadum) and
Swordfish (Xiphias gladius),
Excluding livers and roes:
0302.41.00 --Herrings (Clupeaharengus, Kg 25%
Clupeapallasil)
0302.42.00 --Anchovies (Engraulis spp.) Kg 25%
0302.43.00 --Sardines Kg 25%
(Sardinapilchardus,
Sardinops spp.), sardinella
(Sardinella spp.), brisling or
sprats
(Sprattussprattus)
528 No.

) Kg 25%
0302.43.00 --Sardines Kg 25%
(Sardinapilchardus,
Sardinops spp.), sardinella
(Sardinella spp.), brisling or
sprats
(Sprattussprattus)
528 No.

31 of 2011] Customs and Excise (Amendment)
HS Code Description of goods Statistical Customs Remarks
Unit of Duty
Quantity Rate

31 of 2011] Customs and Excise (Amendment)
HS Code Description of goods Statistical Customs Remarks
Unit of Duty
Quantity Rate

0302.44.00 --Mackerel Kg 25%
(Scomberscombrus,
Scomberaustralasicus,
ScomberJaponicus)
0302.45.00 --Jack and horse Kg 25%
mackerel(Trachurus spp.)
0302.46.00 --Cobia Kg 25%
(Rachycentroncanadum)
0302.47.00 --Swordfish (Xiphias gladius) Kg 25%
-Fish of the
familiesBregmacerotidae,
Euclichthyidae
Gadidae, Macrouridae,
Melanonidae, Merlucciidae,
Moridae and
Muraenolepididae, Excluding
livers and roes:
0302.51.00 --Cod (Gadusmorhua, Kg 25%
Gadusogac,
Gadusmacrocephalus),
0302.52.00 --Haddock (Melanogrammus Kg 25%
aeglefinus)
0302.53.00 --Coalfish (Pollachius virens) Kg 25%
0302.54.00 --Hake (Merluccius spp., Kg 25%
Urophycis Spp.)
0302.55.00 --Alaska Pollack (Theragra Kg 25%
Chalcogramma)
0302.56.00 --Blue whitings Kg 25%
(MicromesistiusPoutassou,
Micromesistiusaustralis)
0302.59.00 --Other Kg 25%
-Tilapias (Oreochromis spp.),
catfish (Pangasius spp.,
Silurus spp.,
Clarias spp., lctalurus spp.),
carp
(Cyprinuscarpio, Carassiu
Carassius,
Ctenopharyngodon Idellus,
Hypophthalmichthys spp.,
Cirrhinus spp.,
Mylopharyngodon
Piceus), eels (Anguilla spp.),
Nile
Perch (Lates niloticus) and
Snakeheads (Channa spp.),
Excluding livers and roes:
0302.71.00 --Tilapias (Oreochromis spp.) Kg 25%
Customs and Excise (Amendment) [No.

iloticus) and
Snakeheads (Channa spp.),
Excluding livers and roes:
0302.71.00 --Tilapias (Oreochromis spp.) Kg 25%
Customs and Excise (Amendment) [No.

31 of 2011 529
HS Code Description of goods Statistical Customs Remarks
Unit of Duty
Quantity Rate

31 of 2011 529
HS Code Description of goods Statistical Customs Remarks
Unit of Duty
Quantity Rate

0302.72.00 --Catfish (Pangasius spp., Kg 25%
Silurus Spp., Clarias spp.,
Ictalurus spp.)
0302.73.00 --Carp (Cyprinus carpio, Kg 25%
Carassius
Carassius,
CtenopharyngodonIdellus,
hypophthalmichthys spp.,
Cirrhinus spp.,
Mylopharyngodonpieceus)
0302.74.00 --Eels (Anguilla spp.). Kg 25%
0302.79.00 --Other Kg 25%
-Other fish, excluding livers
and roes:
0302.81.00 --Dogfish and other sharks Kg 25%
0302.82.00 --Rays and skates (Rajidae) Kg 25%
0302.83.00 --Toothfish (Dissostichus spp.) Kg 25%
0302.84.00 --Seabass (Dicentrarchus spp.) Kg 25%
0302.85.00 --Seabream (Sparidae) Kg 25%
0302.89.00 --Other Kg 25%
0302.90.00 - Livers and roes Kg 25%
(d) the deletion of subheading 03.03 and the substitution therefor of the following
subheadings:
HS Code Description of goods Statistical Customs Remarks
Unit of Duty
Quantity Rate
03.03 Fish, frozen, excluding fish
fillets and other fish meat
of heading 03.04.

ption of goods Statistical Customs Remarks
Unit of Duty
Quantity Rate
03.03 Fish, frozen, excluding fish
fillets and other fish meat
of heading 03.04.

-Salmonidae,
excludinglivers and
roes :
0303.11.00 --Sockeye salmon (red Kg 25%
salmon) (Oncorhynchus nerka)
0303.12.00 --Other Pacific salmon Kg 25%
(Oncorhynchusgorbuscha,Onc
orhynchusketa,
Oncorhynchus tschawytscha,
Oncorhynchus kisutch,
Oncorhynchus masou an
Oncorhynchus rhodurus)
0303.13.00 --Atlantic salmon (Salmo Kg 25%
salar) and Danube salmon
(Hucho hucho)
530 No. 31 of 2011] Customs and Excise (Amendment)
HS Code Description of goods Statistical Customs Remarks
Unit of Duty
Quantity Rate

n
(Hucho hucho)
530 No. 31 of 2011] Customs and Excise (Amendment)
HS Code Description of goods Statistical Customs Remarks
Unit of Duty
Quantity Rate

0303.14.00 --Trout (Salmotrutta, Kg 25%
Oncorhynchusmykiss,
Oncorhynchusclarki,
Oncorhynchusaguabonita,
Oncorhynchus gilae,
Oncorhynchus apache and
Oncorhynchus chrysogaster)
0303.19.00 --Other Kg 25%
-Tilapias (Oreochromis spp.),
catfish (Pangasius spp.,
Silurus spp.,
Clarias spp., lctalurus spp.),
carp
(Cyprinuscarpio, Carassiu
Carassius,
Ctenopharyngodon Idellus,
Hypophthalmichthys spp.,
Cirrhinus spp.,
Mylopharyngodon
Piceus), eels (Anguilla spp.),
Nile
Perch (Lates niloticus) and
Snakeheads (Channa spp.),
Excluding livers and roes:
0303.23.00 --Tilapias (Oreochromis spp.) Kg 25%
0303.24.00 --Catfish (Pangasius spp., Kg 25%
Silurus Spp., Clarias spp.,
Ictalurus spp.)
0303.25.00 --Carp (Cyprinus carpio, Kg 25%
Carassius
Carassius,
CtenopharyngodonIdellus,
hypophthalmichthys spp.,
Cirrhinus spp.,
Mylopharyngodonpieceus)
0303.26.00 --Eels (Anguilla spp.).

25%
Carassius
Carassius,
CtenopharyngodonIdellus,
hypophthalmichthys spp.,
Cirrhinus spp.,
Mylopharyngodonpieceus)
0303.26.00 --Eels (Anguilla spp.).

Kg 25%
0303.29.00 --Other Kg 25%
-Flat fish (Pleuronectidae,
Bothidae, Cynoglossidae,
Soleidae, Scophthalmidae and
Citharidae), excluding livers
and roes :
0303.31.00 --Halibut Kg 25%
(Reinhardtiushippoglossoides,
Hippoglossushippoglossus,
Hippoglossusstenolepis)
0303.32.00 --Plaice (Pleuronectesplatessa) Kg 25%
0303.33.00 --Sole (Solea spp.) Kg 25%
Customs and Excise (Amendment) [No. 31 of 2011 531
HS Code Description of goods Statistical Customs Remarks
Unit of Duty
Quantity Rate

ea spp.) Kg 25%
Customs and Excise (Amendment) [No. 31 of 2011 531
HS Code Description of goods Statistical Customs Remarks
Unit of Duty
Quantity Rate

0303.34.00 --Turbots (Psetta maxima) Kg 25%
0303.39.00 --Other Kg 25%
- Tunas (of the genus
Thunnus), skipjack or stripe-
bellied bonito (Euthynnus
(Katsuwonus) pelamis),
excluding livers and roes :
0303.41.00 --Albacore or longfinned Kg 25%
tunas (Thunnusalalunga)
0303.42.00 --Yellowfin tunas Kg 25%
(Thunnusalbacares)
0303.43.00 --Skipjack or strip-bellied Kg 25%
bonito
0303.44.00 --Bigeye tunas Kg 25%
(Thunnusobesus)
0303.45.00 --Atlantic and Pacific bluefin Kg 25%
tunas (Thunnusthynnus,
Thunnusorientalis)
0303.46.00 --Southern bluefin tunas Kg 25%
(Thunnusmaccoyii)
0303.49.00 --Other Kg 25%
Herrings (Clupea harengus,
Clupea
Pallasii), sardines (Sardina
Pilchardus, Sardinops spp.),
Sardinella (Sardinella
spp.)brisling
Or sprats (Sprattussprattus),
Mackerel (Scomberscombrus,
Scomberaustralasicus,
Scomber
Japonicas), jack and horse
mackerel (Trachurus spp.),
cobia
(Rachycentroncanadum) and
swordfish (Xiphias gladius),
excluding livers and roes:
532 No. 31 of 2011] Customs and Excise (Amendment)
HS Code Description of goods Statistical Customs Remarks
Unit of Duty
Quantity Rate

ivers and roes:
532 No. 31 of 2011] Customs and Excise (Amendment)
HS Code Description of goods Statistical Customs Remarks
Unit of Duty
Quantity Rate

0303.51.00 --Herrings (Clupea harengus, Kg 25%
Clupea pallasii)
0303.53.00 --Sardines (Sardina Kg 25%
pilchardus, Sardinopsspp.),
sardinella (Sardinellaspp.),
brisling or sprats
(Sprattussprattus)
0303.54.00 --Mackerel
(Scomberscombrus,
Scomberaustralasicus,
Scomberjaponicus) Kg 25%
0303.55.00 --Jack and horse mackerel Kg 25%
(Trachurusspp.)
0303.56.00 --Cobia Kg 25%
(Rachycentroncanadum)
0303.57.00 --Swordfish (Xiphias gladius) Kg 25%
-Fish of the families
Bregmacerotidae,
Euclichthyidae,
Gadidae, Macrouridae,
Melanonidae, Merlucciidae,
Moridae and
Muraenolepididdae,
excluding livers and roes:
0303.63.00 --Cod (Gadusmorhua, Kg 25%
Gadusogac,
Gadusmacrocephalus)
0303.64.00 --Haddock Kg 25%
(Melanogrammusaeglefinus)
0303.65.00 --Coalfish (Pollachius virens) Kg 25%
0303.66.00 --Hake (Merluccius spp.

crocephalus)
0303.64.00 --Haddock Kg 25%
(Melanogrammusaeglefinus)
0303.65.00 --Coalfish (Pollachius virens) Kg 25%
0303.66.00 --Hake (Merluccius spp.

Kg 25%
Urophycis),
0303.67.00 --Alaska Pollack Kg 25%
(TheragraChalcogramma)
0303.68.00 --Blue whitings Kg 25%
(Micromesistiuspoutassou,
Micromesistiusaustralis)
0303.69.00 --Other Kg 25%
-Other fish, excluding livers
and roes :
0303.81.00 --Dog fish, and other sharks Kg 25%
0303.82.00 --Rays and skates (Rajidae) Kg 25%
0303.83.00 --Toothfish (Dissostichus spp.) Kg 25%
0303.84.00 --Seabass (Dicentrarchus spp.) Kg 25%
0303.89.00 --Other Kg 25%
0303.90.00 --Livers and roes Kg 25%
Customs and Excise (Amendment) [No. 31 of 2011 533
HS Code Description of goods Statistical Customs Remarks
Unit of Duty
Quantity Rate

and roes Kg 25%
Customs and Excise (Amendment) [No. 31 of 2011 533
HS Code Description of goods Statistical Customs Remarks
Unit of Duty
Quantity Rate

(e) the deletion of heading 03.04 with all its subdivisions and the substitution therefor of
the following heading and subheadings:
HS Code Description of goods Statistical Customs Remarks
Unit of Duty
Quantity Rate
03.04 Fish fillets and other fish
meat (whether or not
minced), fresh, chilled or
frozen.

goods Statistical Customs Remarks
Unit of Duty
Quantity Rate
03.04 Fish fillets and other fish
meat (whether or not
minced), fresh, chilled or
frozen.

- Fresh or chilled fillets of
tilapias Tilapias (Oreochromis
spp.), catfish (Pangasius spp.,
Silurus spp.,
Clarias spp., lctalurus spp.),
carp
(Cyprinuscarpio, Carassiu
Carassius,
Ctenopharyngodon Idellus,
Hypophthalmichthys spp.,
Cirrhinus spp.,
Mylopharyngodon
Piceus), eels (Anguilla spp.),
Nile Perch
(Lates niloticus) and
Snakeheads (Channa spp.), :
0304.31.00 --Tilapias (Oreochromis spp.) Kg 25%
0304.32.00 --catfish (Pangasius spp., Kg 25%
Silurus spp., Clarias spp.,
ictalurus spp.)
0304.33.00 --Nile Perch (Lates niloticus) Kg 25%
0304.39.00 --Other Kg 25%
-Fresh or chilled fillets of
other fish:
0304.41.00 --Pacific salmon Kg 25%
(OncorhynchusNerka,
Oncorhynchusgorguscha,
Oncorhynchustschawytsha,
Oncorhynchusmasosu and
Oncorhynchusrhodurus),
Atlantic salmon (Salmo salar)
and Danube salmon (Hucho
hucho)
0304.42.00 --Trout (Salmotrutta, Kg 25%
Oncorhynchusmykiss,
Oncorhynchusclarki,
Oncorhynchusaguabonita,
Oncorhynchus gilae,
Oncorhynchus apache and
Oncorhynchus chrysogaster)
534 No. 31 of 2011] Customs and Excise (Amendment)

rki,
Oncorhynchusaguabonita,
Oncorhynchus gilae,
Oncorhynchus apache and
Oncorhynchus chrysogaster)
534 No. 31 of 2011] Customs and Excise (Amendment)

0304.43.00 --Flat fish Kg 25%
(Pleuronectidae, Bothidae,
Cynoglossidae, Soleidae,
Scophthalmidae and
Citharidae)
0304.44.00 --Fish of the families Kg 25%
Bregmacerotidae,
Euclichthyidae, Gadidae,
Macrouridae,
Melanonidae, Merlucciidae,
Moridae and
Muraenolepididae
0304.45.00 --Swordfish (Xiphias gladius) Kg 25%
0304.46.00 --Toothfish (Dissostichus spp.) Kg 25%
0304.49.00 --Other Kg 25%
-Other, fresh or chilled:
0304.51.00 --Tilapias (Oreochromis spp.), Kg 25%
Catfish (Pangasius spp.,
Silurus Spp., Clarias
spp.,Ictalurus spp.), Carp
(Cyprinus carpio, Carassius
Carassius,
Ctenopharyngodon Idellus,
Hypophthalmichthys spp.,
Cirrhinus spp.,
Mylopharyngodon Piceus),
eels (Anguilla spp.), Nile
Perch (Lates niliticus) and
Snakeheads (Channa spp.)
0304.52.00 --Salmonidae Kg 25%
0304.53.00 --Fish of the families
Bregmacerotidae,
Euclichthyidae,
Gaddidae, Macrouridae,
Melanonidae, Merlucciidae,
Moridae and
Muraenolepididae Kg 25%
0304.54.00 --Swordfish (Xiphias gladius) Kg 25%
0304.55.00 --Tooth fish (Dissostichus spp.) Kg 25%
Customs and Excise (Amendment) [No. 31 of 2011 535
HS Code Description of goods Statistical Customs Remarks
Unit of Duty
Quantity Rate

us spp.) Kg 25%
Customs and Excise (Amendment) [No. 31 of 2011 535
HS Code Description of goods Statistical Customs Remarks
Unit of Duty
Quantity Rate

0304.59.00 --Other Kg 25%
-Frozen fillets of tilapias
(Oreochromis spp., Silurus
spp., Pangasius
spp., Silurus spp., Clarias
spp., Ictalurus spp.), carp
(Cyprinus carpio, Carassius
Carassius,
Ctenopharyngodon
Idellus,Hypophthalmichthys
spp., Cirrhinus
spp.,Mylopharyngodon
Piceus), eels (Anguilla spp.),
Nile Perch (Lates niloticus)
and Snakeheads (Channa
spp.):
0304.61.00 --Tilapias (Oreochromis spp.) Kg 25%
0304.62.00 --Catfish (Pangasius spp., Kg 25%
Silurus
Spp., Clarias spp., Ictalurus
spp.)
0304.63.00 --Nile Perch (Lates niloticus) Kg 25%
0304.69.00 --Other Kg 25%
-Frozen fillets of fishof the
families
Bregmacerotidae,
Euclichthyidae,
Gadidae, Macoruridae,
Melanonidae, Merlucciidae,
Moridae and
Muraenolepididae:
0304.71.00 --Cod (Gadus morhua, Kg 25%
Gadus ogac,Gadus
macrocephalus)
0304.72.00 --Haddock (Melanogrammus Kg 25%
aeglefinus)
0304.73.00 --Coalfish (Pollachius virens) Kg 25%
0304.74.00 --Hake (Merluccius spp., Kg 25%
Urophycis spp)
0304.75.00 --Alaska Pollack (Theragra Kg 25%
Chalcogramma)
536 No. 31 of 2011] Customs and Excise (Amendment)
HS Code Description of goods Statistical Customs Remarks
Unit of Duty
Quantity Rate

%
Chalcogramma)
536 No. 31 of 2011] Customs and Excise (Amendment)
HS Code Description of goods Statistical Customs Remarks
Unit of Duty
Quantity Rate

0304.79.00 --Other Kg 25%
-Frozen fillets of other fish:
0304.81.00 --Pacific salmon
(Oncorhynchus Nerka,
Oncorhynchus gorbuscha,
Oncorhynchus keta,
Oncrhynchus tschawytscha,
Oncorhynchus kisutch,
Oncorhynchus masou and
Oncorhynchus rhodurus),
Atlantic salmon (Salmo
salar) and Danube salmon (Salmo
salar) and Danube salmon
(Hucho hucho)
0304.82.00 --Trout (Salmo trutta, Kg 25%
Oncorhynchus Mykiss,
Oncorrhynchus
clarki,Oncorhynchus
aguabonita
Oncorhynchus
gilae,Oncorhynchus apache
and Oncorhynchus
chrysogaster)
0304.83.00 --Flat fish (Pleuronectidae, Kg 25%
Bothidae,Cynoglossidae,Solei
dae,Scophthalmidae and
Citharidae)
0304.84.00 --Swordfish (Xiphias gladius) Kg 25%
0304.85.00 --Tooth fish (Dissostichus spp.) Kg 25%
0304.86.00 --Herrings (Clupea
harengus,Clupea pallasii) Kg 25%
0304.87.00 --Tunas (of the genus
Thunnus), Skipjack or stripe-
bellied bonito (Euthynnus
(Katsuwonus) pelamis) Kg 25%
0304.89.00 -Other, frozen: Kg 25%
-Other
O304.91.00 --Sword fish (Xiphias gladius) Kg 25%
0304.92.00 --Tooth fish (Dissostichus
spp.) Kg 25%
0304.93.00 --Tilapia (Oreochromis spp.),
Catfish (Pangasius spp.,
Silurus Spp., Clarias spp.,
Ictalurus spp.), Carp
(cyprinus carpio, Carassius,
Ctenopharyngodon Idellus,
Hypophthalmichthys spp.,
Cirrhinus spp.,
Mylopharyngodon Piceus),
eels (Anguilla spp.), Nile
Perch (Lates niloticus) and
Snakeheads (Channa spp.) Kg 25%
Customs and Excise (Amendment) [No.

.,
Mylopharyngodon Piceus),
eels (Anguilla spp.), Nile
Perch (Lates niloticus) and
Snakeheads (Channa spp.) Kg 25%
Customs and Excise (Amendment) [No.

31 of 2011 537
HS Code Description of goods Statistical Customs Remarks
Unit of Duty
Quantity Rate

31 of 2011 537
HS Code Description of goods Statistical Customs Remarks
Unit of Duty
Quantity Rate

0304.94.00 --Alaska Pollack (Theragra Kg 25%
Chalcogramma)
0304.95.00 --Fish of the families Kg 25%
Bregmacerotidae,
Euclichthyidae, Gadidae,
Macrouridae,
Melanonidae, Merlucciidae,
Mordae and
Muraenolepididae, Other
than Alaska Pollack
(Theragra chalcogramma)
0304.99.00 --Other kg 25%
(f) the deletion of heading 03.05 with all its subdivisions and the substitution therefor of
the following heading and subheadings:
HS Code Description of goods Statistical Customs Remarks
Unit of Duty
Quantity Rate
03.05 Fish, dried, salted or in
brine; smoked fish, whether
or not cooked before or
during the smoking
process; flours, meals and
pellets of fish, fit for
human consumption. 0305.10.00 -Flours, meals and pellets of Kg 25%
fish, fit for human
consumption
0305.20.00 -Livers and roes of fish, Kg 25%
dried, smoked, salted or in
brine
-Fish fillets, dried, salted or
in brine, but not smoked:
0305.31.00 --Tilapias (Oreochromis
spp.), Catfish (Pangasius
spp., Silurus Spp., Clarias
spp., Ictalurus spp.), Carp
(Cyprinus carpio.

but not smoked:
0305.31.00 --Tilapias (Oreochromis
spp.), Catfish (Pangasius
spp., Silurus Spp., Clarias
spp., Ictalurus spp.), Carp
(Cyprinus carpio.

Carassius
Carassius,
Ctenopharyngodon Idellus,
Hypophthalmichthys spp.,
Cirrhinus spp.,
Mylopharyngodon Piceus),
eels (Anquilla spp.), Nile
Perch (Lates niloticus) and
Snakeheads (Channa spp.) Kg 25%
538 No. 31 of 2011] Customs and Excise (Amendment)
HS Code Description of goods Statistical Customs Remarks
Unit of Duty
Quantity Rate

na spp.) Kg 25%
538 No. 31 of 2011] Customs and Excise (Amendment)
HS Code Description of goods Statistical Customs Remarks
Unit of Duty
Quantity Rate

0305.32.00 --Fish of the families
Bregmacerotidae,
Euclichthyidae, Gadidae,
Macrouridae,
Melanonidae, Merlucciidae,
Moridae and
Muraenolepididae Kg 25%
0305.39.00 --Other Kg 25%
-Smoked fish, including f
illets, other than edible fish
offal :
0305.41.00 --Pacific salmon
(Oncorhynchus nerka,
Oncorhynchus gorbuscha,
Oncorhynchus keta,
Oncorhynchus tschawytscha,
Oncorhynchus kisutch,
Oncorhynchus masou and
Oncorhynchus rhodurus),
Atlantic salmon (Salmo salar)
and Danube salmon (Hucho
hucho) Kg 25%
0305.42.00 --Herrings (Clupea harengus,
Clupea pallasii) Kg 25%
0305.43.00 --Trout (Salmo trutta,
Oncorhynchus Mykiss,
Oncorhynchus clarki,
Oncorhynchus aguabonita,
Oncorhynchus gilae,
Oncorhynchus apache and
Oncorhynchus chrysogaster) Kg 25%
0305.44.00 --Tilapias (Oreochromis
ssp.) Catfish (Pangasius spp.,
Silurus Spp., Clarias spp.,
Ictallurus spp.), Carp
(Cyprinus carpio, Carassius
Carassius,
Ctenopharyngodon Idellus,
Hypophthalmichthys spp.,
Cirrhinus spp.,
Mylopharyngodon Piceus),
eels (Anguilla spp.), Nile
Perch (Lates niliticus) and
Snakeheads (Channa spp.) Kg 25%
Customs and Excise (Amendment) [No.

.,
Mylopharyngodon Piceus),
eels (Anguilla spp.), Nile
Perch (Lates niliticus) and
Snakeheads (Channa spp.) Kg 25%
Customs and Excise (Amendment) [No.

31 of 2011 539
HS Code Description of goods Statistical Customs Remarks
Unit of Duty
Quantity Rate

31 of 2011 539
HS Code Description of goods Statistical Customs Remarks
Unit of Duty
Quantity Rate

540 No. 31 of 2011] Customs and Excise (Amendment)
0305.49.00 --Other Kg 25%
-Dried fish, other than edible
fish offal, whether or not
salted but not smoked:
0305.51.00 --Cod (Gadus morhua, Gadus Kg 25%
ogac, Gadus macrocephalus)
0305.59.00 --Other Kg 25%
-Fish, salted but not dried or
smoked and fish in brine,
other than edible fish offal:
0305.61.00 --Herrings (Clupea harengus, Kg 25%
Clupea pallasii)
0305.62.00 --Cod (Gadus morhua, Gadus Kg 25%
ogac, Gadus macrocephalus)
0305.63.00 --Anchovies (Engraulis spp.) Kg 25%
0305.64.00 --Tilapias (Oreochromis spp.),
Catfish (Pangasius sp.,
Silurus Spp., Claries spp.,
Ictalurus spp.), Carp
(Cyprinus carpio, Carassius
Carassius,
Ctenopharyngodon Idellus,
Hypophthalmichthys spp.,
Cirrhinus spp.,
Mylopharyngodon Piceus),
eels (Anguilla spp.), Nile
Perch (Lates niloticus) and
Snakeheads (Channa spp.) Kg 25%
0305.69.00 --Other Kg 25%
- Fish fins, heads, tails,
maws and Other edible fish
offal:
0305.71.00 --Shark fins Kg 25%
0305.72.00 --Fish heads, tails and maws Kg 25%
0305.79.00 --Other Kg 25%
HS Code Description of goods Statistical Customs Remarks
Unit of Duty
Quantity Rate

2.00 --Fish heads, tails and maws Kg 25%
0305.79.00 --Other Kg 25%
HS Code Description of goods Statistical Customs Remarks
Unit of Duty
Quantity Rate

(g) the deletion of heading 03.06 with all its subdivisions and the substitution therefor of
the following heading and subheadings:
HS Code Description of goods Statistical Customs Remarks
Unit of Duty
Quantity Rate
03.06 Crustaceans, whether in
shell or not, live, fresh,
chilled, frozen, dried,
salted or in brine; smoked
crustaceans, whether in
shell or not, whether or not
cooked before or during the
smoking process;
crustaceans, in shell,
cooked by steaming or by
boiling in water, whether or
not chilled, frozen, dried,
salted or in brine; flours,
meals and pellets of
crustaceans, fit for human
consumption. -Frozen:
0306.11.00 --Rock lobster and other sea Kg 25%
crawfish (Palinurus spp.,
Panulirus spp., Jasus spp.)
0306.12.00 --Lobsters (Homarus spp.) Kg 25%
0306.14.00 --Crabs Kg 25%
0306.15.00 --Norway lobsters (Nephrops kg 25%
Norvegicus)
0306.16.00 --Cold-water shrimps and Kg 25%
prawns (Pandalus spp.

%
0306.14.00 --Crabs Kg 25%
0306.15.00 --Norway lobsters (Nephrops kg 25%
Norvegicus)
0306.16.00 --Cold-water shrimps and Kg 25%
prawns (Pandalus spp.

Crangon crangon)
0306.17.00 --Other shrimps and prawns Kg 25%
0306.19.00 --Other, including flours, Kg 25%
meals and pellets of
crustaceans, fit for human
consumption
-Not frozen :
0306.21.00 --Rock lobster and other sea Kg 25%
crawfish (Palinurus spp.,
Panulirus spp., Jasus spp.)
0306.22.00 --Lobsters (Homarus spp.) Kg 25%
0306.23.00 --Shrimps and prawns Kg 25%
0306.24.00 --Crabs Kg 25%
0306.29.00 --Other, including flours,
meals and pellets of
crustaceans, fit for human
consumption Kg 25%
Customs and Excise (Amendment) [No. 31 of 2011 541

29.00 --Other, including flours,
meals and pellets of
crustaceans, fit for human
consumption Kg 25%
Customs and Excise (Amendment) [No. 31 of 2011 541

(h) the deletion of heading 03.07 with all its subdivisions and the substitution therefor of
the following heading and subheadings:
HS Code Description of goods Statistical Customs Remarks
Unit of Duty
Quantity Rate
03.07 Molluscs, whether in shell
or not, live, fresh, chilled,
frozen, dried, salted or in
brine; smoked molluscs,
whether in shell or not,
whether or not cooked
before or during the
smoking process; flours,
meals and pellets of flours,
meals and pellets of
molluscs, fit for human
consumption. -Oysters:
0307.11.00 --Live, fresh or chilled Kg 25%
0307.19.00 --Other Kg 25%
-Scallops, including queen
scallops, of the genera
Pecten, Chlamys or
Placopecten:
0307.21.00 --Live, fresh or chilled Kg 25%
0307.29.00 --Other Kg 25%
-Mussels (Mytilus spp.

en
scallops, of the genera
Pecten, Chlamys or
Placopecten:
0307.21.00 --Live, fresh or chilled Kg 25%
0307.29.00 --Other Kg 25%
-Mussels (Mytilus spp.

Perna
spp.) :
0307.31.00 --Live, fresh or chilled Kg 25%
0307.39.00 --Other Kg 25%
-Cuttle fish (Sepia officinalis,
Rossia macrosoma, Sepiola
spp.) and squid
(Ommastrephes spp., Loligo
spp., Nototodarus spp.,
Sepioteuthis spp.):
0307.41.00 --Live, fresh or chilled Kg 25%
0307.49.00 --Other Kg 25%
-Octopus (Octopus spp.):
0307.51.00 --Live, fresh or chilled Kg 25%
0307.59.00 --Other Kg 25%
0307.60.00 -Snails, other than sea snails Kg 25%
-Clams, cockles and ark
shells families
Arcidae,Arcticidae,Cardiidae,
Donacidae, Hiatellidae Kg 25%
Mactridae, Mesodesmatidae,
Myidae, Tridacnidae and
Veneridae):
542 No. 31 of 2011] Customs and Excise (Amendment)

iidae,
Donacidae, Hiatellidae Kg 25%
Mactridae, Mesodesmatidae,
Myidae, Tridacnidae and
Veneridae):
542 No. 31 of 2011] Customs and Excise (Amendment)

0307.71.00 --Live, fresh or chilled Kg 25%
0307.79.00 --Other Kg 25%
-Abalone (Haliotis spp.):
0307.81.00 --Live, fresh or chilled Kg 25%
0307.89.00 --Other Kg 25%
-Other, including flours,
meals and pellets fit for
human consumption :
0307.91.00 --Live, fresh or chilled Kg 25%
0307.99.00 --Other Kg 25%
(i) the deletion of heading 03.08 with all its subdivisions and the substitution therefor of
the following heading and subheadings:
HS Code Description of goods Statistical Customs Remarks
Unit of Duty
Quantity Rate
03.08 Aquatic invertebrates other
than Crustaceans and
molluscs, live, Fresh,
chilled, frozen, dried salted
Or in brine; smoked aquatic
Invertebrates other than
Crustaceans and molluscs,
Whether or not cooked
before or During the
smoking process; Flours,
meals and pellets of
Aquatic invertebrates other
than Crustaceans and
molluscs, fit for Human
consumption.

fore or During the
smoking process; Flours,
meals and pellets of
Aquatic invertebrates other
than Crustaceans and
molluscs, fit for Human
consumption.

-Sea cucumbers (Stichopus
Japonicas, Holothurioidea):
0308.11.00 --Live, fresh or chilled Kg 25%
0308.19.00 --Other Kg 25%
-Sea urchins
(Strongylocentrotus Spp.,
Paracentrotus lividus
Loxechinus albus, Echichinus
Esculentus):
0308.21.00 --Live, fresh or chilled Kg 25%
0308.29.00 --Other Kg 25%
0308.30.00 -Jellyfish (Rhopilema spp.) Kg 25%
0308.90.00 -Other Kg 25%
Customs and Excise (Amendment) [No. 31 of 2011 543
HS Code Description of goods Statistical Customs Remarks
Unit of Duty
Quantity Rate

0 -Other Kg 25%
Customs and Excise (Amendment) [No. 31 of 2011 543
HS Code Description of goods Statistical Customs Remarks
Unit of Duty
Quantity Rate

4. Chapter 04 is amended by—
(a) the deletion in heading 0401 of the subheadings and descriptions below subheading
0401.20.20 and the substitution therefor of the following subheadings and
descriptions:
HS Code Description of goods Statistical Customs Remarks
Unit of Duty
Quantity Rate
-Of a fat content, by weight,
exceeding 6%: but not
exceeding 10%
0401.40.10 --Milk litre 25%
0401.40.20 --Cream Kg 25%
-Of a fat content, by weight,
exceeding 10%
0401.50.10 --Milk litre 25%
0401.50.20 --Cream Kg 25%
(b) the deletion of heading 04.07 and the substitution therefor of the following heading and
subheadings:
HS Code Description of goods Statistical Customs Remarks
Unit of Duty
Quantity Rate
04.07 Birds’ eggs, in shell, fresh,
preserved or cooked. -Fertilised eggs for
incubation: - - -
0407.11.00 --Of fowls of the species Kg 5%
Gallus domesticus
0407.19.00 --Other Kg 5%
-Other fresh eggs:
0407.21.00 --Of fowls of the species Kg 5%
Gallus domesticus
0407.29.00 --Other Kg 5%
0407.90.00 -Other Kg 5%
5.

9.00 --Other Kg 5%
-Other fresh eggs:
0407.21.00 --Of fowls of the species Kg 5%
Gallus domesticus
0407.29.00 --Other Kg 5%
0407.90.00 -Other Kg 5%
5.

Chapter 6 is amended by—
(a) the insertion immediately after subheading 0603.14.00 of the following subheading:
HS Code Description of goods Statistical Customs Remarks
Unit of Duty
Quantity Rate
0603.15.00 --Lilies (Lilium spp.) Kg 25%
544 No. 31 of 2011] Customs and Excise (Amendment)

ods Statistical Customs Remarks
Unit of Duty
Quantity Rate
0603.15.00 --Lilies (Lilium spp.) Kg 25%
544 No. 31 of 2011] Customs and Excise (Amendment)

(b) the deletion of heading 06.04 with all its subheadings and the substitution therefor of
the following heading and subheadings:
HS Code Description of goods Statistical Customs Remarks
Unit of Duty
Quantity Rate
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 for ornamental purposes,
fresh, dried, dyed,
bleached, impregnated or
otherwise prepared. 0604.20.00 -Fresh Kg 25%
0604.90.00 -Other Kg 25%
6.

uets
or for ornamental purposes,
fresh, dried, dyed,
bleached, impregnated or
otherwise prepared. 0604.20.00 -Fresh Kg 25%
0604.90.00 -Other Kg 25%
6.

Chapter 07 is amended by—
(a) the deletion of subheading 0709.90.00 and the substitution therefor of the following
subheadings:
HS Code Description of goods Statistical Customs Remarks
Unit of Duty
Quantity Rate
-Other:
0709.91.00 --Globe artichokes Kg 25%
0709.92.00 --Olives Kg 25%
0709.93.00 --Pumpkins, squash and Kg 25%
gourds (Cucurbita spp.)
0709.99.00 --Other Kg 25%
(b) the insertion immediately after subheading 0713.33.90 of the following subheadings:
HS Code Description of goods Statistical Customs Remarks
Unit of Duty
Quantity Rate
--Bambara beans (Vigna
subterranean or Voandzeia
subterranean):
0713.34.10 ---Of a kind used for sowing Kg 25%
0713.34.90 ---Other Kg 25%
--Cow peas (Vigna Kg 25%
unguiculata):
0713.35.10 ---Of a kind used for sowing Kg 25%
0713.35.90 ---Other Kg 25%
0713.39.00 --Other Kg 25%
-Pigeon peas (Cajanus
cajan)
0713.60.10 ---Of a kind used for Kg 25%
sowing
0713.60.90 ---Other Kg 25%
Customs and Excise (Amendment) [No. 31 of 2011 545

geon peas (Cajanus
cajan)
0713.60.10 ---Of a kind used for Kg 25%
sowing
0713.60.90 ---Other Kg 25%
Customs and Excise (Amendment) [No. 31 of 2011 545

(c) the insertion immediately after subheading 0714.20.00 of the following subheadings:
HS Code Description of goods Statistical Customs Remarks
Unit of Duty
Quantity Rate
0714.30.00 -Yams (Dioscorea spp) Kg 25%
0714.40.00 -Taro (Colocasia spp) Kg 25%
0714.50.00 -Yautia (Xanthosoma) Kg 25%
7.

s
Unit of Duty
Quantity Rate
0714.30.00 -Yams (Dioscorea spp) Kg 25%
0714.40.00 -Taro (Colocasia spp) Kg 25%
0714.50.00 -Yautia (Xanthosoma) Kg 25%
7.

Chapter 8 is amended by—
(a) the insertion immediately after subheading 0801.11.00 of the following subheading:
HS Code Description of goods Statistical Customs Remarks
Unit of Duty
Quantity Rate
0801.12.00 --In the inner shell kg 25%
(endocarp)
(b) the deletion of subheadings 0802.40.00, 0802.50.00, 0802.60.00 and 0802.90.00 and
the substitution therefor of the following subheadings:
HS Code Description of goods Statistical Customs Remarks
Unit of Duty
Quantity Rate
-Chestnuts (Castanea spp.):
--In Shell:
0802.41.10 ---Dried Kg 25%
0802.41.90 ---Other Kg 25%
--Shelled:
0802.42.10 ---Dried Kg 25%
0802.42.90 ---Other Kg 25%
-Pistachios
--In shells:
0802.51.10 ---Dried Kg 25%
0802.51.90 ---Other Kg 25%
--Shelled:
0802.52.10 ---Dried Kg 25%
0802.52.90 ---Other Kg 25%
-Macadamia nuts
--In shells:
0802.61.10 ---Dried Kg 25%
0802.61.90 ---Other Kg 25%
--shelled:
0802.62.10 ---Dried Kg 25%
0802.62.90 ---Other Kg 25%
-Kola nuts (Cola spp.)
--In shells:
0802.70.10 ---Dried Kg 25%
0802.70.20 ---Other Kg 25%
--Shelled:
0802.70.30 ---Dried Kg 25%
0802.70.40 ---other Kg 25%
546 No. 31 of 2011] Customs and Excise (Amendment)

Kg 25%
0802.70.20 ---Other Kg 25%
--Shelled:
0802.70.30 ---Dried Kg 25%
0802.70.40 ---other Kg 25%
546 No. 31 of 2011] Customs and Excise (Amendment)

-Areca nuts
--In shell:
0802.80.10 ---Dried Kg 25%
0802.80.20 ---other Kg 25%
--Shelled:
0802.80.30 ---Dried Kg 25%
0802.80.40 ---other Kg 25%
(c) the deletion of heading 08.03 and the substitution therefor of the following:
HS Code Description of goods Statistical Customs Remarks
Unit of Duty
Quantity Rate
08.03 Banana, including Plantains
fresh or dried
-Plantains
0803.10.10 --Fresh Kg 25%
0803.10.20 --Dried Kg 25%
-Other:
0803.90.10 --Fresh Kg 25%
0803.90.20 --Dried Kg 25%
(d) the deletion of subheading 0808.20.00 and the substitution therefor of the following:
HS Code Description of goods Statistical Customs Remarks
Unit of Duty
Quantity Rate
0808.30.00 -Pears Kg 25%
0808.40.00 -Quinces Kg 25%
(e) the deletion of subheading 0809.20.00 and the substitution therefor of the following
new subheadings:
HS Code Description of goods Statistical Customs Remarks
Unit of Duty
Quantity Rate
-cherries
0809.21.00 --Sour cherries (Prunus Kg 25%
cerasus)
0809.29.00 --Other Kg 25%
(f) the insertion immediately after subheading 0810.20.00 of the following new subheading:
HS Code Description of goods Statistical Customs Remarks
Unit of Duty
Quantity Rate
0810.30.00 - Black, white or red currants Kg 25%
and gooseberries
Customs and Excise (Amendment) [No.

tical Customs Remarks
Unit of Duty
Quantity Rate
0810.30.00 - Black, white or red currants Kg 25%
and gooseberries
Customs and Excise (Amendment) [No.

31 of 2011 547
HS Code Description of goods Statistical Customs Remarks
Unit of Duty
Quantity Rate

31 of 2011 547
HS Code Description of goods Statistical Customs Remarks
Unit of Duty
Quantity Rate

(g) the insertion immediately after subheading 0810.60.00 of the following new subheading:
HS Code Description of goods Statistical Customs Remarks
Unit of Duty
Quantity Rate
0810.70.00 -Persimmons Kg 25%
8. Chapter 9 is amended by—
(a) the deletion of subheading 0904.20.00 and the substitution therefor of the following
new subheadings:
HS Code Description of goods Statistical Customs Remarks
Unit of Duty
Quantity Rate
-Fruits of the genus Capsicum
or of the genus Pimenta, dried
or crushed or ground
0904.21.00 --Dried neither crushed nor Kg 25%
ground
0904.22.00 --Crushed or ground Kg 25%
(b) the deletion of heading 09.05 and the substitution therefor of the following heading and
subheadings:
HS Code Description of goods Statistical Customs Remarks
Unit of Duty
Quantity Rate
09.05 Vanilla
0905.10.00 -Neither crushed nor ground Kg 25%
0905.20.00 -Crushed or ground Kg 25%
(c) the deletion of headings 09.07, 09.08, 09.09 and the substitution therefor of the following
headings and subheadings:
HS Code Description of goods Statistical Customs Remarks
Unit of Duty
Quantity Rate
09.07 Cloves (whole fruit, cloves
and stems).

ngs and subheadings:
HS Code Description of goods Statistical Customs Remarks
Unit of Duty
Quantity Rate
09.07 Cloves (whole fruit, cloves
and stems).

0907.10.00 -Neither crushed nor ground Kg 25%
0907.20.00 -Crushed or ground Kg 25%
(d) the deletion of subheadings 0908.10.00, 0908.20.00 and 0908.30.00 and the substitution
therefor of the following subheadings:
HS Code Description of goods Statistical Customs Remarks
Unit of Duty
Quantity Rate
-Nutmeg
0908.11.00 --Neither crushed nor ground Kg 25%
0908.12.00 --Crushed or ground kg 25%
-Mace
0908.21.00 --Neither crushed nor ground Kg 25%
0908.22.00 --Crushed or ground Kg 25%
-Cardamoms
0908.31.00 --Neither crushed nor ground Kg 25%
0908.32.00 --Crushed or ground Kg 25%
548 No. 31 of 2011] Customs and Excise (Amendment)

25%
-Cardamoms
0908.31.00 --Neither crushed nor ground Kg 25%
0908.32.00 --Crushed or ground Kg 25%
548 No. 31 of 2011] Customs and Excise (Amendment)

Customs and Excise (Amendment) [No. 31 of 2011 549
(e) the deletion of subheadings 0910.10.00, 0910.20.00, 0910.30.00, 0910.40.00 and
0910.50.00 and the substitution therefor of the following
HS Code Description of goods Statistical Customs Remarks
Unit of Duty
Quantity Rate
-Seeds of coriander
0909.21.00 --Neither crushed nor ground Kg 25%
0909.22.00 --Crushed or ground Kg 25%
-Seeds of cumin
0909.31.00 --Neither crushed nor ground Kg 25%
0909.32.00 --Crushed or ground Kg 25%
-Seeds of anise or badian,
caraway
Or fennel; juniper berries
0909.61.00 --Neither crushed nor ground Kg 25%
0909.62.00 --Crushed or ground Kg 25%
(f) the deletion of subheading 0910.10.00 and the substitution therefor of the following
subheadings:
HS Code Description of goods Statistical Customs Remarks
Unit of Duty
Quantity Rate
-Ginger
0910.11.00 --Neither crushed nor ground Kg 25%
0910.12.00 --Crushed or ground Kg 25%
9.

Statistical Customs Remarks
Unit of Duty
Quantity Rate
-Ginger
0910.11.00 --Neither crushed nor ground Kg 25%
0910.12.00 --Crushed or ground Kg 25%
9.

Chapter 10 is amended by the deletion of headings 10.01, 10.02, 10.03, 10.04, 10.07 and
10.08 and all the subheadings thereunder, and the substitution therefor of the following headings
and subheadings:
HS Code Description of goods Statistical Customs Remarks
Unit of Duty
Quantity Rate
10.01 Wheat and meslin. -Durum wheat:
1001.11.00 --Seed Kg 5%
1001.19.00 --other Kg 15%
-Other:
1001.91.00 --Seed Kg 5%
1001.99.00 --Other: Kg 15%
-Rye
1002.10.00 --Seed Kg 5%
1002.90.00 --Other Kg 15%
-Barley
1003.10.00 --Seed Kg 5%
1003.90.00 --Other Kg 15%
-Oats
1004.10.00 --Seed Kg 5%
1004.90.00 --Other Kg 15%
-Grain sorghum

.90.00 --Other Kg 15%
-Barley
1003.10.00 --Seed Kg 5%
1003.90.00 --Other Kg 15%
-Oats
1004.10.00 --Seed Kg 5%
1004.90.00 --Other Kg 15%
-Grain sorghum

550 No. 31 of 2011] Customs and Excise (Amendment)
1007.10.00 --Seed Kg 5%
1007.90.00 --Other Kg 15%
-Millet
1008.21.00 --Seed Kg 5%
1008.29.00 --Other Kg 15%
1008.30.00 -Canary seeds Kg 15%
1008.40.00 -Finio (Digitaria spp.) Kg 15%
1008.50.00 -Quinoa (Chenopodium Kg 15%
quinoa)
1008.60.00 -Triticale Kg 15%
1008.90.00 -Other
10. Chapter 11 is amended by the deletion of subheading 1102.10.00. 11. Chapter 12 is amended by—
(a) the deletion of subheading 1201.00.00 and the substitution therefor of the following
heading and subheadings:
HS Code Description of goods Statistical Customs Remarks
Unit of Duty
Quantity Rate
12.01 Soya beans, whether or not
broken.

heading and subheadings:
HS Code Description of goods Statistical Customs Remarks
Unit of Duty
Quantity Rate
12.01 Soya beans, whether or not
broken.

1201.10.00 -Seed Kg 5%
1201.90.00 -Other Kg 15%
(b) the deletion of heading 1202 and the subheadings thereunder and the substitution
therefor of the following:
HS Code Description of goods Statistical Customs Remarks
Unit of Duty
Quantity Rate
Groundnuts, not roasted
or otherwise cooked,
whether or not shelled or
broken
1202.30.00 -Seed Kg 5%
-other:
1202.41.00 --In shell Kg 15%
1202.42.00 --Shelled, whether or not Kg 15%
broken
(c) the deletion in subheadings 1209.10.00, 1209.21.00, 1209.22.00, 1209.23.00, 1209.24.00
and 1209.35.00, of the word “seed” wherever it appears and the substitution therefor
of the word “seeds”;
(d) the deletion of subheading 1212.20.00 and the substitution therefor of the following:
HS Code Description of goods Statistical Customs Remarks
Unit of Duty
Quantity Rate
- Seaweeds and other algae
1212.21.00 --Fit for human consumption Kg 15%
1212.29.00 --Other Kg 15%
HS Code Description of goods Statistical Customs Remarks
Unit of Duty
Quantity Rate

21.00 --Fit for human consumption Kg 15%
1212.29.00 --Other Kg 15%
HS Code Description of goods Statistical Customs Remarks
Unit of Duty
Quantity Rate

Customs and Excise (Amendment) [No. 31 of 2011 551
(e) the insertion immediately after subheading 1212.91.00 of the following subheadings:
HS Code Description of goods Statistical Customs Remarks
Unit of Duty
Quantity Rate
1212.92.00 --Locust beans (carob) Kg 15%
1212.93.00 --Sugar Cane Kg 15%
1212.94.00 --Chicory roots Kg 15%
12. Chapter 15 is amended by—
(a) the deletion of heading 1501 and the substitution therefor of the following heading and
subheadings:
HS Code Description of goods Statistical Customs Remarks
Unit of Duty
Quantity Rate
15.01 Pig fat (including lard) and
poultry fat, other than that
of heading 02.09 or 15.03. 1501.10.00 -Lard Kg 5%
1502.20.00 -Other pig fat kg 5%
1501.30.00 -Other Kg 5%
(b) the deletion of heading 1502 and the substitution therefor of the following:
HS Code Description of goods Statistical Customs Remarks
Unit of Duty
Quantity Rate
15.02 Fats of bovine animals, sheep
or goats, other than those of
heading 15.03. 1502.10.00 -Tallow Kg 5%
1502.90.00 -Other Kg 5%
13.

ty
Quantity Rate
15.02 Fats of bovine animals, sheep
or goats, other than those of
heading 15.03. 1502.10.00 -Tallow Kg 5%
1502.90.00 -Other Kg 5%
13.

Chapter 16 is amended—
(a) in subheading note 2 by—
(i) the insertion of a comma after the word ‘fish’; and
(ii) the insertion after the word “crustacean” of a comma and the words “molluscs
and other aquatic invertebrates” between the words ‘crustaceans’ and
‘specified’;
(b) by the deletion of the heading 16.04 and the subheadings thereunder and the substitution
therefor of the following:

‘crustaceans’ and
‘specified’;
(b) by the deletion of the heading 16.04 and the subheadings thereunder and the substitution
therefor of the following:

552 No. 31 of 2011] Customs and Excise (Amendment)
HS Code Description of goods Statistical Customs Remarks
Unit of Duty
Quantity Rate
16.04 Prepared or preserved fish,
Caviar and caviar substitutes
prepared from fish eggs. -Fish, whole or in pieces, but
not minced:
1604.11.00 --Salmon
1604.12.00 --Herrings Kg 25%
1604.13.00 --Sardines, sardinella and Kg 25%
brisling or sprats Kg 25%
1604.14.00 --Tunas, skipjack and Atlantic
bonito (Sarda spp.) Kg 25%
1604.15.00 --Mackerel
1604.16.00 --Anchovies Kg 25%
1604.17.00 - -Eels Kg 25%
1604.19.00 --Other Kg 25%
-Other prepared or Kg 25%
preserved fish:
1604.20.10 --Specially prepared for
infants Kg 5%
1604.20.90 --Other
-Caviar and caviar Kg 25%
substitutes Kg 25%
1604.31.00 --Caviar
1604.32.00 --Caviar substitutes Kg 25%
(c) by the deletion of the heading 16.05 and the subheadings thereunder and the substitution
therefor of the following:
HS Code Description of goods Statistical Customs Remarks
Unit of Duty
Quantity Rate
16.05 Crustaceans, molluscs and
other aquatic invertebrates
prepared or preserved.

ion of goods Statistical Customs Remarks
Unit of Duty
Quantity Rate
16.05 Crustaceans, molluscs and
other aquatic invertebrates
prepared or preserved.

1605.10.00 -Crab
-Shrimps and prawns: Kg 25%
1605.21.00 --Not in airtight container Kg 25%
1605.29.00 --Other Kg 25%
1605.30.00 -Lobster Kg 25%
1605.40.00 -Other crustaceans Kg 25%
-Molluscs:
1605.51.00 -Oysters Kg 25%
1605.52.00 --Scallops, including queen Kg 25%
scallops
1605.53.00 --Mussels Kg 25%
1605.54.00 --Cuttle fish and squid Kg 25%
1605.55.00 --Octopus Kg 25%
1605.56.00 --Clams, cockies and Kg 25%
arkshells Kg 25%

5.53.00 --Mussels Kg 25%
1605.54.00 --Cuttle fish and squid Kg 25%
1605.55.00 --Octopus Kg 25%
1605.56.00 --Clams, cockies and Kg 25%
arkshells Kg 25%

Customs and Excise (Amendment) [No. 31 of 2011 553
1605.57.00 --Abalone Kg 25%
1605.58.00 --Snails, other than sea Kg 25%
snails
1605.59.00 --Other Kg 25%
-Other aquatic invertebrates: Kg 25%
1605.61.00 --Sea cucumbers Kg 25%
1605.62.00 --Sea urchins Kg 25%
1605.63.00 --Jellyfish
1605.69.00 --Other
14. Chapter 17 is amended—
(a) in subheading Note 1 by—
(i) the deletion of the figure 1701.11;
(ii) the insertion immediately after the figure “1701.12”, of the figure “1701.13”;
(b) by the insertion, immediately after Note 1 of the following new note: Subheading
1701.13 covers only cane sugar obtained without centrifugation, whose content of
sucrose by weight in the dry state corresponds to the polarimeter reading of 69
degrees or more but less than 93 degrees.

rifugation, whose content of
sucrose by weight in the dry state corresponds to the polarimeter reading of 69
degrees or more but less than 93 degrees.

The product contains only natural anhedral
microcrystals, of irregular shape, not visible to the naked eye, which are surrounded
by residues of molasses and other constituents of sugar cane.; and
(c) by the deletion of heading 17.01 and the subheadings thereunder and the substitution
therefor of the following heading and subheadings:
HS Code Description of goods Statistical Customs Remarks
Unit of Duty
Quantity Rate
17.01 Cane or beet sugar and
chemically pure sucrose, in
solid form. -Raw sugar not containing
added flavouring or colouring
matter:
1701.12.00 --Beet sugar Kg 25%
1701.13.00 --Can sugar specified in Kg 25%
Subheading Note 2 to this
Chapter
1701.14.00 --Other cane sugar Kg 25%
-Other:
1701.91.00 --Containing added Kg 25%
flavouring or colouring
matter
1701.99.00 --Other Kg 25%
HS Code Description of goods Statistical Customs Remarks
Unit of Duty
Quantity Rate

ed Kg 25%
flavouring or colouring
matter
1701.99.00 --Other Kg 25%
HS Code Description of goods Statistical Customs Remarks
Unit of Duty
Quantity Rate

554 No. 31 of 2011] Customs and Excise (Amendment)
15. Chapter 20 is amended by—
(a) the deletion of subheading 2003.20.00 and the description of goods thereto;
(b) the insertion immediately after subheading 2008.91.00 of the following new subheading:
HS Code Description of goods Statistical Customs Remarks
Unit of Duty
Quantity Rate
2008.93.00 --Cranberries (Vaccinium Kg 25%
macrocarpon, Vaccinium
oxycoccos,Vaccinium vitis
-idaea)
2008.97.00 --Mixtures Kg 25%
2008.99.00 --Other Kg 25%
(c) the deletion of subheading 2009.80.00 and the substitution therefor of the following
subheading:
HS Code Description of goods Statistical Customs Remarks
Unit of Duty
Quantity Rate
-Juice of any single fruit
or vegetable:
2009.81.00 --Cranberries (Vaccinium Kg 25%
macrocarpon, Vaccinium
oxycoccos,Vaccinium vitis-
idaea)
2009.89.00 --Cranberry(Vaccinium Kg 25%
macrocarpon, Vaccinium
oxycoccos,Vaccinium vitis-
idaea) juice
16. Chapter 21 is amended by the deletion in note 3 of the words “vegetables or fruit” and the
substitution therefor of the words “vegetables, fruit or nuts”. 17.

21 is amended by the deletion in note 3 of the words “vegetables or fruit” and the
substitution therefor of the words “vegetables, fruit or nuts”. 17.

Chapter 24 is amended by—
(a) the insertion immediately after Note 1 of the following new subheading note:
Subheading Note: 1
“For the purposes of subheading 2403.11 the expression “water pipe tobacco”
means tobacco intended for smoking in a water pipe and which consists of a mixture
of tobacco and glycerol, whether or not containing aromatic oils and extracts, molasses
or sugar, and whether or not flavored with fruit. However, tobacco-free products
intended for smoking in a water pipe are excluded from this subheading.”
(b) the deletion of subheading 2403.10.00 and the substitution therefor of the following:

smoking in a water pipe are excluded from this subheading.”
(b) the deletion of subheading 2403.10.00 and the substitution therefor of the following:

Customs and Excise (Amendment) [No. 31 of 2011 555
HS Code Description of goods Statistical Customs Remarks
Unit of Duty
Quantity Rate
-Smoking tobacco, whether
or not containing tobacco
substitutes in any
proportion:
2403.11.00 --Water pipe tobacco Kg 25%
specified in Subheading Note
1 to this Chapter
2403.19.00 --Other Kg 25%
- Other:
2403.91.00 - -“Homogenised” or Kg 25%
“reconstituted” tobacco
2403.99.00 --Other Kg 25%
18. Chapter 25 is amended by the deletion of subheadings 2528.10.00 and 2528.90.00 and
the descriptions thereof and the substitution therefor of the following:
HS Code Description of goods Statistical Customs Remarks
Unit of Duty
Quantity Rate
2528.00.00 Natural borates and Kg 5%
concentrates thereof
(whether or not
calcined),but not including
borates separated from
natural brines; natural
boric acid containing not
more than 85% of H 3 BO 3
calculated on the dry
weight. 19.

but not including
borates separated from
natural brines; natural
boric acid containing not
more than 85% of H 3 BO 3
calculated on the dry
weight. 19.

Chapter 27 is amended by—
(a) the deletion in subheading note 4 of the figure “2710.11.00” and the substitution
therefor of “2710.12.00”;
(b) the insertion of the following new subheading Note 5:
“For the purposes of the subheadings of heading 27.10, the term “biodiesel” means
mono-alkyl esters of fatty acids of a kind used as a fuel, derived from animal or
vegetable fats and oils whether or not used.”;
(c) the deletion of subheading 2710.11.00 and substitution therefor of the following:

ed from animal or
vegetable fats and oils whether or not used.”;
(c) the deletion of subheading 2710.11.00 and substitution therefor of the following:

556 No.

556 No.

31 of 2011] Customs and Excise (Amendment)
HS Code Description of goods Statistical Customs Remarks
Unit of Duty
Quantity Rate
-Petroleum oils and oils
obtained from bituminous
minerals (other than crude)
and preparations not
elsewhere 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
those containing biodiesel and
other than waste oils
- - Light oils and
preparations:
2710.12.10 ---Motor spirit dk/litre 25%
2710.12.20 ---Aviation spirit for piston dk/litre 5%
engines
2710.12.30 ---Jet (aviation turbine) fuel dk/litre 5%
2710.12.40 ---White spirit dk/litre 25%
2710.12.50 ---Kerosene including dk/litre 5%
kerosene
type jet fuel
2710.12.90 ---Other dk/litre 25%
2710.19.00 --other dk/litre 25%
(d) the insertion immediately after subheading 2710.19 of the following new subheading:
HS Code Description of goods Statistical Customs Remarks
Unit of Duty
Quantity Rate
2710.20.00 Petroleum oils and oils obtained dk/litre 25%
from bituminous minerals (other
than crude) and preparations
not elsewhere specified or
included, containing by weight
70% or more of petroleum oils
or of oils obtained from
bituminous minerals, these oils
being the basic constituents of
the preparations, containing
biodiesel, other than waste oils.

r of oils obtained from
bituminous minerals, these oils
being the basic constituents of
the preparations, containing
biodiesel, other than waste oils.

20. Chapter 28 is amended—
(a) by the insertion immediately after note 1 of the following subheading note:
subheading Note 1:

20. Chapter 28 is amended—
(a) by the insertion immediately after note 1 of the following subheading note:
subheading Note 1:

Customs and Excise (Amendment) [No. 31 of 2011 557
For purposes of subheading 2852.10 the expression “chemically defined” means all
organic or inorganic compounds of mercury meeting the requirements of paragraphs
(a) to (e) of Note 1 to Chapter 28 or paragraphs (a) to (h) of Note 1 to Chapter 29. (b) in subheading 2852.10.00 in the description column by the insertion immediately after
the word “mercury” and the comma, of the words “whether or not chemically
defined”;
(c) by the insertion immediately after subheading 2852.10.00 of the following new subheading
2852.10.00. HS Code Description of goods Statistical Customs Remarks
Unit of Duty
Quantity Rate
-Chemically defined
2852.10.10 ---In bulk Kg free
2852.10.20 ---Not in bulk Kg free
-Other:
2852.90.10 ---In bulk Kg free
2852.90.20 ---Not in bulk Kg free
21.

ly defined
2852.10.10 ---In bulk Kg free
2852.10.20 ---Not in bulk Kg free
-Other:
2852.90.10 ---In bulk Kg free
2852.90.20 ---Not in bulk Kg free
21.

Chapter 29 is amended—
(a) in Note 2—
(i) by the insertion immediately after paragraph (d) of the following new paragraph:
(e) immunological products of heading 30.02; and
(ii) the re-numbering of paragraphs (e), (f), (g), (h), (i), (j), and (k) as paragraphs (f), (g)
(h), (i), (j), (k) and (l);
(b) by the deletion of heading 2903 and the subheadings thereunder and the substitution
therefor of the following:
HS Code Description of goods Statistical Customs Remarks
Unit of Duty
Quantity Rate
29.03 Halogenated
derivatives of hydro
carbons. -Saturated chlorinated
derivates of acyclic
Hydrocarbons:
2903.11.00 --Chloromethane (methyl Kg free
chloride) and
chloroethane
(ethyl chloride)
2903.12.00 --Dichloromethane Kg free
(methylene chloride)
2903.13.00 --Chloroform Kg free
(trichloromethane)
2903.14.00 --Carbon tetrachloride Kg free
2903.15.00 --Ethylene dichloride (ISO) Kg free
(1, 2- Dichlorothane)

--Chloroform Kg free
(trichloromethane)
2903.14.00 --Carbon tetrachloride Kg free
2903.15.00 --Ethylene dichloride (ISO) Kg free
(1, 2- Dichlorothane)

558 No.

558 No.

31 of 2011] Customs and Excise (Amendment)
2903.19.00 --Other Kg free
-Unsaturated chlorinated
derivatives of acyclic
hydrocarbons:
2903.21.00 --Vinyl chloride Kg free
(chloroethylene)
2903.22.00 --Trichloroethylene Kg free
2903.23.00 --Tetrachloroethylene Kg free
(perchloroethylene)
2903.29.00 --Other
-Fluorinated, brominated
or iodinated deribatibes of
acyclic: hydrocaborns:
2903.31.00 --Ethylene dibromide (ISO)
(1, 2-dibromoethane)
2903.39.00 --Other
--Halogenated derivatives
of acyclic hydrocarbons
containing two or more
different halogens:
2903.71.00 --Chlorodifluoromethane Kg free
2903.72.00 --Dichlorotrifluoroethanes Kg free
2903.73.00 --Dichlorodifluorethanes Kg
2903.74.00 --Chlorodifluorethanes Kg free
2903.75.00 --dichloropentalfluoropropanes Kg free
2903.76.00 --Bromochlorodifluoromethane,
bromotrifluoromethane and
dibromotetrafluorethanes Kg free
2903.77.00 --Other, perhalogenated only Kg free
withfluorine and chlorine
2903.78.00 --Other perhalogenated derivatives Kg free
2903.79.00 --Other Kg free
2903.81.00 --1,2,3,4,5,6- Kg free
Hexachlorocyclohexane
(HCH(ISO)), including lindane
(ISO, INN)
2903.82.00 --Aldrin (ISO), chlordane (ISO) Kg free
and heptachlor (ISO)
2903.83.00 --Other Kg free
- Halogenated derivatives of
aromatic hydrocarbons:
2903.91.00 --Chlorobenzene, o-dichlorobenzene Kg free
and p -dichlorobenzene
2903.92.00 --Hexachlorobenzene (ISO) Kg free
and DDT (ISO) (clofenotane (INN),
(1,1,1-trichloro-2, 2-bis
(p- Chlorophenyl) ethane)
2903.99.00 --Other Kg free
HS Code Description of goods Statistical Customs Remarks
Unit of Duty
Quantity Rate

loro-2, 2-bis
(p- Chlorophenyl) ethane)
2903.99.00 --Other Kg free
HS Code Description of goods Statistical Customs Remarks
Unit of Duty
Quantity Rate

(c) by the insertion immediately after subheading 2908.91.00, of the following new
subheadings:
HS Code Description of goods Statistical Customs Remarks
Unit of Duty
Quantity Rate
--4,6-Dinitro-o-cresol
(DNOC (ISO)and its salts
2908.92.10 ---In bulk Kg free
2908.92.20 ---Not in bulk Kg free
(d) by the deletion of the figure 2912.30.00;
(e) by the deletion of subheading 2914.21.00;
(f) by the insertion immediately after subheading 2916.15.00 of the following new
subheadings:
HS Code Description of goods Statistical Customs Remarks
Unit of Duty
Quantity Rate
2916.16.00 - -Binapacryl (ISO) Kg free
2916.19.00 —Other Kg free
(g) by the deletion of subheadings 2916.35 and 2916.36;
(h) by the insertion below heading 29.31 of the following subheadings:
HS Code Description of goods Statistical Customs Remarks
Unit of Duty
Quantity Rate
-Tetramethyl lead and
tetraethyl lead
2931.10.10 ---In bulk Kg free
2931.10.20 ---Not in bulk Kg free
-Tributyltin compounds
2931.20.10 ---In bulk Kg free
2931.20.20 ---Not in bulk Kg free
-Other:
2931.90.20 ---In bulk Kg free
2931.90.20 ---Not in bulk Kg free
(i) by the deletion of subheading 2932.21 and subsequent merging with 2932.29 into new
subheading 2932.20
HS Code Description of goods Statistical Customs Remarks
Unit of Duty
Quantity Rate
2932.20.00 -Lactones Kg free
Customs and Excise (Amendment) [No.

0
HS Code Description of goods Statistical Customs Remarks
Unit of Duty
Quantity Rate
2932.20.00 -Lactones Kg free
Customs and Excise (Amendment) [No.

31 of 2011 559

31 of 2011 559

(j) by the deletion in the duty rate column opposite subheadings 2936.21.00, 2936.22.00,
2936.23.00,2936.24.00, 2936.25.00,2936.26.00,2936.27.00, 2936.28.00,2936.29.00
and 2936.90.00 of the figure “15%” and the substitution therefor of the word “free”;
(k) by the deletion of subheadings 2937.31,2937.39 and 2937.40; and
(l) by the insertion, immediately after 2939.43.00, of the following new subheading:
HS Code Description of goods Statistical Customs Remarks
Unit of Duty
Quantity Rate
2939.44.00 --Norephedrine and its salts kg free
22.

ew subheading:
HS Code Description of goods Statistical Customs Remarks
Unit of Duty
Quantity Rate
2939.44.00 --Norephedrine and its salts kg free
22.

Chapter 30 is amended by—
(a) the insertion in note 1, of the following new paragraph:
“(b) preparations, such as tablets, chewing gum or patches (trans-dermal systems),
intended to assist smokers to stop smoking (heading 21.06 or 38.24);”
(b) the re-numbering of paragraphs (b),(c), (d), (e), (f) and (g) as paragraph ( c), (d), (e),
(f),(g), (h) and (i) respectively; items (b) to (g) have been re-lettered as items (c) to
(h);
(c) the deletion of note 2 and the substitution therefor of the following:
For the purposes of heading 30.02, the expression “immunological products applies
to peptides and proteins (other than goods of heading 29.37.00) which are directly
involved in the regulation of immunological processes, such as monoclonal antibodies
(MAB), antibody fragments, antibody conjugates, interleukins, interferon (IFN),
chemokines and certain tumor necrosis factors (TNF), growth factors (GF),
hematopoietins and colony stimulating factors (CSF).

kins, interferon (IFN),
chemokines and certain tumor necrosis factors (TNF), growth factors (GF),
hematopoietins and colony stimulating factors (CSF).

(d) the deletion of heading 30.02 and the substitution therefor of the following new
heading:
HS Code Description of goods Statistical Customs Remarks
Unit of Duty
Quantity Rate
30.02 Human blood; animal
blood prepared for
therapeutic, prophylactic
or diagnostic uses;
antisera, other blood
fractions and
immunological products,
whether or not modified
or obtained by means of
biotechnological processes;
vaccines, toxins, cultures
of micro-organisms
(excluding yeasts) and
similar products. 560 No. 31 of 2011] Customs and Excise (Amendment)

l processes;
vaccines, toxins, cultures
of micro-organisms
(excluding yeasts) and
similar products. 560 No. 31 of 2011] Customs and Excise (Amendment)

(e) the deletion of the description of goods in the description of goods column opposite
subheading 3002.10.00 and the substitution therefor of the following:
- Antisera, other blood fractions and immunological products, whether or not modified
or obtained by means of biotechnological processes. 23. Chapter 37 is amended by—
(a) the deletion of subheadings 3702.51.00 and 3702.52.00 and the substitution therefor of
the following new subheading:
HS Code Description of goods Statistical Customs Remarks
Unit of Duty
Quantity Rate
3702.51.00 --Of a width not exceeding m 2 25%
16mm
(b) the deletion of subheadings 3702.91.00, 3702.93.00, 3702.94.00 and 3702.95.00 and
substitution therefor the following new subheadings:
HS Code Description of goods Statistical Customs Remarks
Unit of Duty
Quantity Rate
3702.96.00 --Of a width not exceeding m 2 25%
35mm and of a length not
exceeding 30 m
3702.97.00 --Of a width not exceeding m 2 25%
35 mm and of a length
exceeding 30 m
3702.98.00 --Of a width exceeding 35mm m 2 25%
24.

t
exceeding 30 m
3702.97.00 --Of a width not exceeding m 2 25%
35 mm and of a length
exceeding 30 m
3702.98.00 --Of a width exceeding 35mm m 2 25%
24.

Chapter 38 is amended by—
(a) the deletion of paragraph (d) of note 3 and the substitution therefor of the following:
(d) Stencil correctors, other correcting fluids and correction tapes (other than those of
heading 96.12), put up in packings for retail sale;
(b) the insertion immediately after note 6 of the following new note:
7. For the purposes of heading 38.26, the term “biodiesel” means mono-alkyl esters
of fatty acids of a kind used as fuel, derived from animal or vegetable fats and oils
whether or not used. (c) the deletion of subheading note 1 and substitution therefor of the following:
1.

rived from animal or vegetable fats and oils
whether or not used. (c) the deletion of subheading note 1 and substitution therefor of the following:
1.

Subheading 3808.50 covers only goods of heading 38.08, containing one or more
of the following substances: aldrin (ISO); binapacryl (ISO); camphechlor (ISO)
(toxaphene); captafol (ISO); chlordane (ISO); chlordimeform (ISO);
chlorobenzeilate (ISO); DDT (ISO) (clofenotane (INN), 1,1,1-trichloro-2,2-bis(p-
chlorophenyl)ethane) dieldrin (ISO, INN); 4,6-dinitro-o-cresol (DNOC (ISO))
or its salts dinoseb (ISO), its salts or its esters; ethylene dibromide (ISO) (1,2-
dibromoethane); ethylene dichloride (ISO) (1,2-dchloroethane); fluoroacetamide
(ISO); heptachlor (ISO); hexachlorobenzene (ISO); 1,2,3,4,5,6-
hexachlorocyclohexane (HCH (ISO)) including lindane (ISO, INN); mercury
compounds; methamidophos (ISO); monocrotophos (ISO); oxirane (ethylene
oxide); parathion (ISO) ; parathion-methyl (ISO); (methyl-parathion);
pentachlorophenol (ISO), its salts or its esters; phosphamidon (ISO); 2,4,5-T
(ISO) (2,4,5-trichlorophenoxyacetic acid), its salts or its esters; tributyltin
compounds. Customs and Excise (Amendment) [No. 31 of 2011 561

2,4,5-T
(ISO) (2,4,5-trichlorophenoxyacetic acid), its salts or its esters; tributyltin
compounds. Customs and Excise (Amendment) [No. 31 of 2011 561

subheading 3808.50 also covers dustable powder formulations containing a mixture of benomyl
(ISO), carbofuran (ISO) and thiram (ISO). (d) the insertion immediately after heading 38.25 of the following new heading:
HS Code Description of goods Statistical Customs Remarks
Unit of Duty
Quantity Rate
38.26 Biodiesel and mixtures dk/litre 5%
3826.00.00 thereof, not containing, or
containing less than 70%
by weight of petroleum oils
or oils obtained from
bituminous minerals
25. Chapter 41 is amended by the deletion of subheading 4101.20.00 and substitution thereof
of the following new subheading:
HS Code Description of goods Statistical Customs Remarks
Unit of Duty
Quantity Rate
4101.20.00 -Whole hides and skins, Kg 15%
unsplit, of bovine animals,
of a weight per skin not
exceeding 8kg when simply
dried, 10kg when dry-salted,
or 16kg when fresh, wet-salted
or otherwise preserved. 26. Chapter 42 is amended by—
(a) the deletion of the notes and the substitution therefor of the following new notes:
1. For the purposes of this Chapter, the term “leather” includes chamois (including
combination chamois) leather, patent leather, patent laminated leather and
metallised leather. 2.

pter, the term “leather” includes chamois (including
combination chamois) leather, patent leather, patent laminated leather and
metallised leather. 2.

This Chapter does not cover:
(a) sterile surgical catgut or similar sterile stature materials (Heading 30.06);
(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 orfChapter 64;
(e) head gear or parts thereof of Chapter 65;
(f) whips, riding-crops or other articles of heading 66.02;
(g) cuff-links, bracelets or other imitation jewellery (Heading 71.17);
(h) fittings or trimmings for harness, such as stirrups, 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);
(j) (articles of Chapter 94 (for example furniture, lamps and lighting fittings);
(k) articles of Chapter 95 (for example, toys, games, sports requisites); or
(l) buttons, press-fasteners, snap-fasteners, press-studs, button moulds or other
parts of these articles, button blanks of Heading 96.06. 562 No. 31 of 2011] Customs and Excise (Amendment)

eners, press-studs, button moulds or other
parts of these articles, button blanks of Heading 96.06. 562 No. 31 of 2011] Customs and Excise (Amendment)

3. (A) In addition to the provisions of Note 2 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 re- constructed) 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 character, the articles are to be classified in Chapter 71. 4. For the purposes of Heading 42.03, the expression “articles of apparel and clothing
accessories” applies, inter alia, to gloves, mittens and mitts (including sports gloves), aprons and
other protective clothing, braces, belts, bandoliers and wrist straps, but excluding watch straps
(Heading 91.13).

ncluding sports gloves), aprons and
other protective clothing, braces, belts, bandoliers and wrist straps, but excluding watch straps
(Heading 91.13).

(b) the deletion of subheadings 4202.11.00, 4202.21.00, 4202.31.00, 4202.91.00 and the
substitution therefor of the following subheadings:
HS Code Description of goods Statistical Customs Remarks
Unit of Duty
Quantity Rate
4202.11.00 --With outer surface of Kg 25%
leather or of composition
leather
4202.21.00 --With outer surface of Kg 25%
leather or of composition
leather
4202.31.00 --With outer surface of Kg 25%
leather or of composition
leather
4202.91.00 --With outer surface of Kg 25%
leather or of composition
leather
27. Chapter 44 is amended by—
(a) the deletion of the subheading note and the substitution therefor of the following new
subheading notes:
1. For the purposes of subheading 4401.31, the expression “wood pellets” means
by-products such as cutter shavings, sawdust or chips, of the mechanical wood
processing industry, furniture – making industry or other wood transformation
activities, which have been agglomerated either directly by compression or by
addition of a binder in a proportion not exceeding 3% by weight. Such pellets are
cylindrical, with a diameter not exceeding 25mm and a length not exceeding 100
mm. 2.

der in a proportion not exceeding 3% by weight. Such pellets are
cylindrical, with a diameter not exceeding 25mm and a length not exceeding 100
mm. 2.

For the purposes of subheadings 4403.41 to 4403.49, 4407.21 to 4407.29, 4408.31
to 4408.39 and 4412.31 the expression “tropical wood” means one of the following
types of wood:
Customs and Excise (Amendment) [No. 31 of 2011 563

.31
to 4408.39 and 4412.31 the expression “tropical wood” means one of the following
types of wood:
Customs and Excise (Amendment) [No. 31 of 2011 563

Abura, Acajou d’Afrique, Afrormosia, Ako, Alan, Andiroba, Aningré, Avodiré,
Azobé, Balau, Balsa, Bosséclair, Bosséfoncé, Cativo, Cedro, Dabema,
darkRedMeranti, 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, Maçaranduba,
Mahogany, Makoré, Mandioqueira, Mansonia, Mengkulang, MerantiBakau,
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, Teak, Tauari, Tiama, Tola, Virola, White Meranti, White
Seraya, Yellow Meranti
(b) the deletion of subheading 4401.30.00 and the substitution therefor of the following
new subheadings:
HS Code Description of goods Statistical Customs Remarks
Unit of Duty
Quantity Rate
-Saw dust and wood
waste and scrap, whether
or not agglomerated in logs,
briquettes, pellets or similar
forms:
4401.31.00 --Wood pellets tonne 25%
4401.39.00 --Other tonne 25%
(c) the deletion of subheadings 4403.40.00, 4407.20.00 and 4408.30.00 and the substitution
therefor of the following new subheadings:
HS Code Description of goods Statistical Customs Remarks
Unit of Duty
Quantity Rate
4403.40.00 --Other, of tropical wood Kg 25%
specified in Subheading
note 2 to this Chapter:
4407.20.00 --tropical wood specified in Kg 25%
Subheading note 2 to this
Chapter:
4408.30.00 -tropical wood specified in Kg 25%
Subheading note 2 to this
Chapter:
564 No.

l wood specified in Kg 25%
Subheading note 2 to this
Chapter:
4408.30.00 -tropical wood specified in Kg 25%
Subheading note 2 to this
Chapter:
564 No.

31 of 2011] Customs and Excise (Amendment)

31 of 2011] Customs and Excise (Amendment)

(d) the deletion of subheading 4412.31.00 and substitution therefor of the following new
subheading:
HS Code Description of goods Statistical Customs Remarks
Unit of Duty
Quantity Rate
4412.31.00 --With at least one outer Kg 25%
ply of tropical wood
specified in Subheading
note 2 to this Chapter
28. Chapter 47 is amended by the deletion of subheading 4706.93.00 and substitution therefor
of the following new subheading:
HS Code Description of goods Statistical Customs Remarks
Unit of Duty
Quantity Rate
4706.93.00 --Obtained by a Kg 5%
combination of mechanical
and chemical processes
29. Chapter 48 is amended by—
(a) the deletion of paragraphs (o) and (p) in note 2 and the substitution therefor of the
following new paragraphs:
(o) Articles of heading 92.09;
(p) Articles of Chapter 95 (for example toys, games, sports requisites); or
(q) Articles of Chapter 96 (for example, buttons, sanitary towels (pads) and
tampons, napkins (diapers) and napkin liners for babies). (b) the deletion of Subheading notes 3 and 4 and the substitution therefor of the following
new subheading notes:
3.

s) and napkin liners for babies). (b) the deletion of Subheading notes 3 and 4 and the substitution therefor of the following
new subheading notes:
3.

For the purposes of Subheading 4805.11.00"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 combination of mechanical
and chemical pulping processes, and having a CMT 30 (Corrugated Medium
Test with 30 minutes of conditioning) crush resistance exceeding 1.8 newtons/g/
m 2 at 50% relative humidity, at 23 0 C. 4. Subheading 4805.12.00 covers paper in rolls, made mainly of straw pulp obtained
by a combination of mechanical and chemical pulping processes, weighing 130g/
m 2 or more, and having a CMT 30(Corrugated Medium Test with 30 minutes of
conditioning) crush resistance exceeding 1.4 newtons/g/ m2 at 50% relative humidity,
at 23 0 C. (c) the deletion of subheadings 4808.20.00 and 4808.30.00 and the substitution therefor of
the following:
Customs and Excise (Amendment) [No. 31 of 2011 565

e deletion of subheadings 4808.20.00 and 4808.30.00 and the substitution therefor of
the following:
Customs and Excise (Amendment) [No. 31 of 2011 565

HS Code Description of goods Statistical Customs Remarks
Unit of Duty
Quantity Rate
4808.40.00 - Kraft paper, creped Kg 5%
or crinkled, whether
or not embossed or
perforated
(d) the deletion of subheading 4814.10.00;
(e) the deletion of heading 48.18 and the substitution therefor of the following new heading:
HS Code Description of goods Statistical Customs Remarks
Unit of Duty
Quantity Rate
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, cleansing
tissues, towels, tablecloths,
serviettes, bed sheets and
similar household,
sanitary or hospital
articles, articles of apparel
and clothing accessories, of
paper pulp, paper, cellulose
wadding or webs of
cellulosefibres
(f) the deletion of subheading 4818.40.00. 30. SECTION XI is amended by—
(a) the deletion of paragraph (u) of note 1 and substitution therefor of the following new
note:
u.

bheading 4818.40.00. 30. SECTION XI is amended by—
(a) the deletion of paragraph (u) of note 1 and substitution therefor of the following new
note:
u.

Articles of Chapter 96 (for example, brushes, travel sets for sewing, slide fasteners,
typewriter ribbons, sanitary towels (pads) and tampons, napkins (diapers)
and napkin liners for babies); and
(b) the deletion of paragraphs ( c), (d), (e) and (f) of note 7 and the substitution thereof of
the following new notes:
(a) Cut to size and with at least one heat - sealed edge with a visibly tapered or
compressed border and the other edges treated as described in any other
subparagraph of this Note, but excluding fabrics the cut edges of which have
been prevented from unraveling by hot cutting or by other simple means;
566 No. 31 of 2011] Customs and Excise (Amendment)

the cut edges of which have
been prevented from unraveling by hot cutting or by other simple means;
566 No. 31 of 2011] Customs and Excise (Amendment)

(b) 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 unraveling
by whipping or by other simple means;
(c) Cut to size and having undergone a process of drawn thread work;
(d) Assembled by sewing, gumming 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);
and
(e) Knitted or crocheted to shape, whether presented as separate items or in the form
of a number of items in the length. 31. Heading 50.03 is amended by deletion of the word “garneted” and substitution thereof of
the word “garnetted”. 32. Chapter 56 is amended by the deletion of subheading 5601.10.00. 33. Chapter 58 is amended by the deletion of subheadings 5801.24.00, 5801.25.00, 5801.34.00
and 5801.35.00 and substitution therefor of the following new subheadings:
HS Code Description of goods Statistical Customs Remarks
Unit of Duty
Quantity Rate
5801.27.00 --Warp pile fabrics m 2 25%
5801.37.00 --Warp pile fabrics m 2 25%
34.

tion of goods Statistical Customs Remarks
Unit of Duty
Quantity Rate
5801.27.00 --Warp pile fabrics m 2 25%
5801.37.00 --Warp pile fabrics m 2 25%
34.

Chapter 61 is amended by deletion of paragraph (a) of Note 6 and the substitution
therefor of the following new note:
The expression “babies” garments and clothing accessories” means articles for young children
of a body height not exceeding 86cm;
35. Chapter 62 is amended by—
(a) the deletion of paragraph (a) of Note 4 and substitution therefor of the following new
note:
(a) The expression “babies’ garments and clothing accessories” mean articles for young
children of a body height not exceeding 86cm;
(b) the deletion of subheading 6211.41.00. 36. Chapter 63 is amended by the deletion of subheadings 6306.91.00 and 6306.99.00 and
substitution therefor of the following subheading:
HS Code Description of goods Statistical Customs Remarks
Unit of Duty
Quantity Rate
6306.90.00 -Other Kg 25%
37. Chapter 64 is amended by:
Deletion of subheadings 6406.91.00 and 6406.99.00 and substitution thereof of the
following subheading:
Customs and Excise (Amendment) [No. 31 of 2011 567

tion of subheadings 6406.91.00 and 6406.99.00 and substitution thereof of the
following subheading:
Customs and Excise (Amendment) [No. 31 of 2011 567

568 No. 31 of 2011] Customs and Excise (Amendment)
HS Code Description of goods Statistical Customs Remarks
Unit of Duty
Quantity Rate
6406.90.00 -Other pair 25%
38. Chapter 65 is amended by deletion of subheadings and substitution thereof of the following
subheading:
HS Code Description of goods Statistical Customs Remarks
Unit of Duty
Quantity Rate
6505.00.00 Hats and other headgear, No. 25%
knitted or crocheted, or
made up from lace, felt
or other textile fabric in
the piece (but not in strips),
whether or not lined or
trimmed; hair-nets of any
material, whether or not
lined or trimmed. 39. Chapter 68 is amended by deletion of subheading 6811.83.00. 40. Chapter 71 is amended by—
(a) the deletion of paragraph (e) of note 3 and the substitution therefor of the following
new note:
(a) Articles of heading 42.02 or 42.03 referred to in Note 3 (B) To Chapter 42: (+);
and
(b) the deletion in Note 9 , last paragraph of the words “semiprecious” and substitute
therefor of the word “semi-precious”
41.

o Chapter 42: (+);
and
(b) the deletion in Note 9 , last paragraph of the words “semiprecious” and substitute
therefor of the word “semi-precious”
41.

Chapter 73 is amended by deletion of subheadings 7319.20.00 and 7319.30.00 and
substitution therefor of the following new subheading:
HS Code Description of goods Statistical Customs Remarks
Unit of Duty
Quantity Rate
7319.40.00 -Safety pins and other pins Kg free
42. Chapter 74 is amended by the deletion of subheadings 7418.11.00 and 7418.19.00 and
substitution therefor of the following new subheading:
HS Code Description of goods Statistical Customs Remarks
Unit of Duty
Quantity Rate
7418.10.00 -Table, kitchen or other Kg 25%
household articles and
parts thereof; pot scourers
and scouring or polishing
pads, gloves and the like

Rate
7418.10.00 -Table, kitchen or other Kg 25%
household articles and
parts thereof; pot scourers
and scouring or polishing
pads, gloves and the like

43. Chapter 76 is amended by the deletion of subheadings 7615.11.00 and 7615.19.00 and
the substitution therefor of the following new subheading:
HS Code Description of goods Statistical Customs Remarks
Unit of Duty
Quantity Rate
7615.10.00 -Table, kitchen or Kg 25%
other
household articles and
parts thereof; pot scourers
souring or polishing pads,
and gloves and the like
44. Chapter 82 is amended by deletion of subheadings 8205.80.00 and 8205.90.00 and
substitution thereof of the following new subheading:
HS Code Description of goods Statistical Customs Remarks
Unit of Duty
Quantity Rate
8205.90.00 -Other, including sets Kg 15%
of articles of two or more
subheadings of this heading. 45.

stical Customs Remarks
Unit of Duty
Quantity Rate
8205.90.00 -Other, including sets Kg 15%
of articles of two or more
subheadings of this heading. 45.

Section XVI is amended by the deletion of paragraph (a) of note 1 and the substitution
therefor of the following new paragraph:
Transmission or conveyor belts or belting, of plastics of Chapter 39, or of vulcanised rubber
(Heading 40.10), or other of a kind used in machinery or mechanical or electrical appliances or for
other technical uses, of vulcanised rubber other than hard rubber (Heading 40.16); or other articles
of a kind used in machinery or mechanical or electrical appliances or for other technical uses, of
vulcanised rubber (Heading 40. 16);
46. Chapter 84 is amended by—
(a) the deletion at the end of note 2 of the words “Heading 84.27 does not cover: ink-jet
printing machines (Heading 84.43) and the substitution therefor of the following:
Heading 84.24 does not cover:
(a) Ink-jet printing machines (Heading 84.43); or
(b) Water-jet cutting machines (heading 84.56). (b) the deletion in subparagraph (ii) of paragraph (c) of note 9 (c) (ii) of the word “and”
immediately after the semi colon;
(c) the deletion in subheading Note 1,.

n in subparagraph (ii) of paragraph (c) of note 9 (c) (ii) of the word “and”
immediately after the semi colon;
(c) the deletion in subheading Note 1,.

of the words “Note 5(B)” and substitution therefor
of the words “Note 5(C)”;
(d) the deletion of the duty rate column opposite subheadings 8413.19.90 and 8413.81.00
of the figure “15%” and the substitution therefor of the word “free”;
(e) the deletion of the word “other” immediately after the dash in subheading 8425.30.00;
(f) the deletion of subheadings 8452.40.00 and 8452.90.00 and substitution thereof the
following new subheading:
Customs and Excise (Amendment) [No. 31 of 2011 569

ion of subheadings 8452.40.00 and 8452.90.00 and substitution thereof the
following new subheading:
Customs and Excise (Amendment) [No. 31 of 2011 569

570 No. 31 of 2011] Customs and Excise (Amendment)
HS Code Description of goods Statistical Customs Remarks
Unit of Duty
Quantity Rate
8452.90.00 -Furniture, bases and Kg Free
covers for sewing
machines and parts
thereof; other parts of
sewing machines
(g) the deletion of heading 8456 and substitution thereof of the following new heading:
HS Code Description of goods Statistical Customs Remarks
Unit of Duty
Quantity Rate
84.56 Machine-tools for
working any material, by
removing of material by
laser or other light or
photon beam, ultrasonic,
electro-discharge,
electro-chemical, electro
beam, ionic-beam or
plasma arc processes;
(h) the insertion immediately below subheading 8479.60.00 of the following new subheadings:
HS Code Description of goods Statistical Customs Remarks
Unit of Duty
Quantity Rate
-Passenger Boarding
Bridges
8479.71.00 --Of a kind used in Kg 5%
airports
8479.79.00 --Other Kg 5%
47.

ical Customs Remarks
Unit of Duty
Quantity Rate
-Passenger Boarding
Bridges
8479.71.00 --Of a kind used in Kg 5%
airports
8479.79.00 --Other Kg 5%
47.

Chapter 85 is amended by—
(a) the deletion in paragraph (d) of Note 1(d) of the word “purposes” immediately after
the word “Veterinary” and substitution therefor of the word “sciences” and further
deletion of the words “(chapter 90)” and the substitution therefor of the words
“(heading 90.18)”;
(b) the insertions immediately after subheading 0507.40.00 of the following new subheading:
HS Code Description of goods Statistical Customs Remarks
Unit of Duty
Quantity Rate
8507.50.00 -Nickel-metal hydride No 15%
8507.60.00 -Lithium-ion No 15%
8507.80.00 - Other No 15%

tatistical Customs Remarks
Unit of Duty
Quantity Rate
8507.50.00 -Nickel-metal hydride No 15%
8507.60.00 -Lithium-ion No 15%
8507.80.00 - Other No 15%

Customs and Excise (Amendment) [No.

Customs and Excise (Amendment) [No.

31 of 2011 571
(c) the deletion in subheading 85.22.00 of the words “headings 85.19 to 85.21” and
substitution therefor of the words “heading 85.19 to 85.21”
(d) the insertion immediately after subheading 8523.40.00 of the following new subheadings:
HS Code Description of goods Statistical Customs Remarks
Unit of Duty
Quantity Rate
-Optical Media
8523.41.00 --Unrecorded No 25%
8523.49.00 --Other No 25%
(e) the deletion in the description column opposite subheading 8528.73.00 of the words
“black and white or other” and the substitution therefor of the words “other,
monochrome”;
HS Code Description of goods Statistical Customs Remarks
Unit of Duty
Quantity Rate
8528.73.00 --Other, monochrome No & Kg 25%
(f) the deletion in the description column opposite subheading 8540.12.00 of the words
“black and white or other”;
(g) the deletion of subheadings 8540.40.00 and 8540.50.00 and the substitution therefor of
the following new subheading:
HS Code Description of goods Statistical Customs Remarks
Unit of Duty
Quantity Rate
8540.40.00 -Data/graphic display Kg 15%
tubes, monochrome;
data/graphic display tubes,
colour, with a phosphor
dot screen pitch smaller
than 0.4mm
(h) the deletion of subheading 8540.72.00
48.

bes, monochrome;
data/graphic display tubes,
colour, with a phosphor
dot screen pitch smaller
than 0.4mm
(h) the deletion of subheading 8540.72.00
48.

Chapter 87 is amended by—
(a) the deletion in the duty rate column opposite sub-heading 8701.90.10 of the figure
“15%” and the substitution therefor of the word “free”;
(b) the deletion of subheadings 8714.11.00 and 8714.19.00 and the substitution therefor of
the following new subheading:
HS Code Description of goods Statistical Customs Remarks
Unit of Duty
Quantity Rate
8714.10.00 -of motorcycles (including Kg 15%
mopeds)

w subheading:
HS Code Description of goods Statistical Customs Remarks
Unit of Duty
Quantity Rate
8714.10.00 -of motorcycles (including Kg 15%
mopeds)

572 No. 31 of 2011] Customs and Excise (Amendment)
49. Chapter 88 is amended by the deletion in the duty rate column opposite headings 88.01
and 88.02 and the subheadings thereunder, of the figure 5 and the substitution therefor of the word
“free”. 50. Chapter 90 is amended by—
(c) the deletion of subheadings 9007.11.00 and 9007.19.00 and the substitution therefor
the following new subheading:
HS Code Description of goods Statistical Customs Remarks
Unit of Duty
Quantity Rate
9007.10.00 -Cameras No 25%
(d) the deletion of subheadings 9008.10.00 , 9008.20.00 , 9008.30.00 and 9008.40.00 and
the substitution therefor of the following new subheading:
HS Code Description of goods Statistical Customs Remarks
Unit of Duty
Quantity Rate
9008.50.00 -Projectors, enlargers No 25%
and reducers
51. Chapter 91 is amended by—
(a) the deletion of subheadings 9109.11.00 and 9109.19.00 and the substitution therefor of
the following new subheading
HS Code Description of goods Statistical Customs Remarks
Unit of Duty
Quantity Rate
9109.10.00 -Electrically Operated Kg 25%
(b) the deletion of subheading 9114.20.00
52.

of goods Statistical Customs Remarks
Unit of Duty
Quantity Rate
9109.10.00 -Electrically Operated Kg 25%
(b) the deletion of subheading 9114.20.00
52.

Chapter 92 is amended by:
(a) the deletion of heading 92.05 and the substitution therefor of the following new heading
HS Code Description of goods Statistical Customs Remarks
Unit of Duty
Quantity Rate
92.05 Wind musical instruments
(for example, keyboard
pipe organs, accordions,
clarinets, trumpets,
bagpipes) other than
fairground organs and
mechanical street organs.

instruments
(for example, keyboard
pipe organs, accordions,
clarinets, trumpets,
bagpipes) other than
fairground organs and
mechanical street organs.

Customs and Excise (Amendment) [No. 31 of 2011 573
53. Chapter 93 is amended by:
(a) the deletion of subheadings 9301.11.00 and 9301.19.00 and the substitution therefor of
the following new subheading:
HS Code Description of goods Statistical Customs Remarks
Unit of Duty
Quantity Rate
9301.10.00 -Artillery weapons (for No 15%
example guns, howitzers,
and mortars)
(b) the deletion of subheadings 9305.21.00 and 9305.29.00 and the substitution therefor of
the following new subheading:
HS Code Description of goods Statistical Customs Remarks
Unit of Duty
Quantity Rate
9305.20.00 -Of shotguns or rifles Kg 15%
of heading 93.03
54. Chapter 94 is amended by—
(a) the deletion of paragraph (g) in Note 1and the substitution therefor of the following
new paragraph:
(g) Furniture specially designed as parts of apparatus of heading 85.18 ( heading 85.18), of
heading 85.19 or 85.21 (heading 85.22) or of headings 85.25 to 85.28 (heading
85.29);
(b) insertion in paragraph (a) of Note 2 immediately after the word “furniture” of the
words (including single shelves presented with supports for fixing them to the
wall).”
55.

(a) of Note 2 immediately after the word “furniture” of the
words (including single shelves presented with supports for fixing them to the
wall).”
55.

Chapter 95 is amended by:
(a) insertion in Note 1(m) of the text “ discs, tapes, solid-state non-volatile storage
devices, “smart cards” and other media for recording of sound or of other phenomena,
whether or not recorded (heading 85.23), immediately after the words (heading
85.04) , and the text “or cordless infrared remote control devices (heading 85.43);”
immediately after the words (heading 85.26) and the substitution therefor of the
following new note:
(b) The insertion of a New subheading Note 1:
Subheading 9504.50 covers:
i. Video game consoles from which the image is reproduced on a television receiver,
a monitor or other external screen or surface; or
ii. Video game machines having self-contained video screen, whether or not
portable. This subheading does not cover video game consoles or machines operated by
coins, banknotes, bank cards, tokens or by any other means of payment
(subheading 9504.30);

does not cover video game consoles or machines operated by
coins, banknotes, bank cards, tokens or by any other means of payment
(subheading 9504.30);

574 No. 31 of 2011] Customs and Excise (Amendment)
(c) the deletion of subheading 9504.10.00; and the substitution therefor of the following
new subheadings:
HS Code Description of goods Statistical Customs Remarks
Unit of Duty
Quantity Rate
9504.20.00 -Articles and accessories
for billiards of all kinds - 25%
9504.30.00 -Other games, operated by
coins, bank notes, bank cards
tokens or by any other
means of payment, other
than automatic bowling alley
equipment - 25%
(d) the insertion immediately after subheading 9504.40.00 of the following subheading:
HS Code Description of goods Statistical Customs Remarks
Unit of Duty
Quantity Rate
9504.50.00 Video game consoles and
machines, other than those
of subheading
9504.30.00 - 25%
56.

tatistical Customs Remarks
Unit of Duty
Quantity Rate
9504.50.00 Video game consoles and
machines, other than those
of subheading
9504.30.00 - 25%
56.

Chapter 96 is amended by—
(a) the deletion of subheadings 9608.31.00 and 9608.39.00 and the substitution therefor of
the following new subheading:
HS Code Description of goods Statistical Customs Remarks
Unit of Duty
Quantity Rate
9608.30.00 -Fountain pens, stylograph
pens and other pens - 15%
(b) the insertion immediately after subheading 9618.00.00 of the following new heading
and subheading thereunder:
HS Code Description of goods Statistical Customs Remarks
Unit of Duty
Quantity Rate
9619.00.00 Sanitary towels (pads)
and tampons , napkins
and napkin liners for
babies and similar
articles, of any material Kg 5%

of Duty
Quantity Rate
9619.00.00 Sanitary towels (pads)
and tampons , napkins
and napkin liners for
babies and similar
articles, of any material Kg 5%

APPENDIX II
(Section 3)
SECOND SCHEDULE
(Section 76)
EXICISE TARIFF
Heading Description of goods Harmonised Statistical Duty Remarks
Commodity Unit of Rate
Description Quantity
and Coding
System
Heading
(1) Wine of fresh 22.04 litre 60%
2. grapes including
fortified wines,
grape must other
than that of
Heading 20.00
(2) Vermouth and 22.05 litre 60%
other wine of fresh
grapes flavoured
with plants or
aromatic substances
(3) Other fermented 2206.00.00 litre 60%
beverages (for
example, cider, perry
mead)
3. (1) Undenatured ethyl 2207.10.00 litre 60%
alcohol of an
alcoholic strengthe
by volume of 80%
vol or higher
4. (2) Undenatured ethyl Ex.22.08 litre 60%
alcohol of an alcoholic
strength by volume of
less than 80% vol;
spirits, liqueurs and
other spirituous
beverages
Customs and Excise (Amendment) [No. 31 of 2011 575

alcoholic
strength by volume of
less than 80% vol;
spirits, liqueurs and
other spirituous
beverages
Customs and Excise (Amendment) [No. 31 of 2011 575

APPENDIX III
(Section 5)
THE NINTH SCHEDULE
(Section 72A)
EXPORT TARIFF
The Ninth Schedule is amended—
(a) In heading 26 by the insertion of the figure “10%” in the Duty Rate Column
opposite the subheadings as follows:
HS Code Description of goods Statistical Export Remarks
Unit of Duty
Quantity
26.01 Iron ores and concentrates,
including roasted iron pyrites.
Iron ores and concentrates, other
than roasted iron pyrites:
2601.11.00 - - Non- Agglomerated tonne 10%
2601.12.00 - - Agglomerated tonne 10%
26.0
2602.00.00 Manganese ores and tonne 10%
concentrates, including
ferruginous manganese ores
and concentrates with a
manganese content of 20% or
more, calculated on the dry
Weight.
26.04
2604.00.00 Nickel ores and concentrates tonne 10%
26.05
2605.00.00 Cobalt ores and concentrates tonne 10%
26.06
2606.00.00 Aluminium ores and tonne 10%
concentrates
26.07
2607.00.00 Lead ores and concentrates tonne 10%
26.08
2608.00.00 Zinc ores and concentrates tonne 10%
26.09
2609.00.00 Tin ores and concentrates tonne 10%
26.10
2610.00.00 Chromium ores and tonne 10%
concentrates
576 No. 31 of 2011] Customs and Excise (Amendment)

00.00 Tin ores and concentrates tonne 10%
26.10
2610.00.00 Chromium ores and tonne 10%
concentrates
576 No. 31 of 2011] Customs and Excise (Amendment)

Customs and Excise (Amendment) [No. 31 of 2011 577
26.11
2611.00.00 Tungsten ores and tonne 10%
concentrates
26.12 Uranium or thorium ores
and concentrates
2612.10.00 -Uranium ores and concentrates Kg 10%
2612.20.20 -Thorium ores and concentrates Kg 10%
26.13 Molybdenum ores and
concentrates
2613.90.00 -Other Kg 10%
26.14
2614.00.00 Titanium ores and concentrates Kg 10%
26.15 Niobium, tantalum, vanadium or
Zirconium ores and concentrates
2615.10.00 -Zirconium ores and concentrates Kg 10%
2615.90.00 -Other Kg 10%
26.16 Precious metal ores and Kg 10%
concentrates
2616.10.00 -Silver ores and concentrates Kg 10%
2616.90.00 -Other Kg 10%
26.17 Other ores and concentrates
2617.10.00 -Antimony ores and concentrates Kg 10%
2617.90.00 -Other Kg 10%
26.18
2618.00.00 Granulated slag (slag sand) from tonne 10%
the manufacture of iron or steel
26.19
2619.00.00 Slag, dross (other than tonne 10%
granulated slag), scalings and
other waste from the
manufacture of iron or steel
26.20 Slag, ash and residues (other tonne 10%
than from the manufacture of
iron or steel), containing metals,
arsenic or their compounds.

ron or steel
26.20 Slag, ash and residues (other tonne 10%
than from the manufacture of
iron or steel), containing metals,
arsenic or their compounds.

-containing mainly zinc tonne 10%
2620.11.00 --hard zinc smelter tonne 10%
2620.19.00 --Other
-Containing mainly lead tonne 10%
HS Code Description of goods Statistical Export Remarks
Unit of Duty
Quantity

HS Code Description of goods Statistical Export Remarks
Unit of Duty
Quantity
578 No. 31 of 2011] Customs and Excise (Amendment)
2620.21.00 --Leaded gasoline sludges and
leaded anti-knock compound tonne 10%
sludges
2620.29.00 --Other tonne 10%
2620.30.00 -containing mainly copper tonne 10%
2620.40.00 -containing mainly aluminum tonne 10%
2620.60.00 -Containing arsenic, mercury, tonne 10%
thallium or their mixtures, of
a kind used for the extraction
of arsenic or those metals or
for the manufacture of their
chemical compounds
-Other
2620.91.00 -Containing antimony, beryllium, tonne 10%
cadmium, chromium or their
mixtures
2620.99.00 -other tonne 10%
26.21 Other slag and ash, including tonne 10%
seaweed ash (kelp); ash and
residues from the incineration of
municipal waste
2621.10.00 -Ash and residues from the tonne 10%
incineration of municipal waste
2607.90.00 -Other tonne 10%