The Customs and Excise (Amendment) Act, 2021

An Act to amend the Customs and Excise Act. [30th December, 2021
ENACTED by the Parliament of Zambia. 1. (1) This Act may be cited as the Customs and Excise
(Amendment) Act, 2021, 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, 2022. 2. Section 34 (5) of the principal Act is amended by the deletion
of the words “forty-eight” and the substitution therefor of the word
“eight”. 3. Section 77 of the principal Act is amended—
(a) by the deletion of subsection (4);
(b) in subsection (7), by the deletion of the words “subsection
(4)” and the substitution therefor of the words
“subsection (5)”; and
(c) by the renumbering of subsection (5), (6) and (7) as
subsections (4), (5) and (6), respectively. 4. Section 84C (2) of the principal Act is amended by the—
(a) insertion of the following new paragraph (a):
(a) be made five days prior to the importation or
exportation of the goods; and
(b) renumbering of paragraphs (a), (b), (c), (d) and (e) as
paragraphs (b), (c), (d), (e) and (f), respectively. Customs and Excise (Amendment) [No.

d
(b) renumbering of paragraphs (a), (b), (c), (d) and (e) as
paragraphs (b), (c), (d), (e) and (f), respectively. Customs and Excise (Amendment) [No.

45 of 2021 551
Enactment
Short title
and
commence-
ment
Cap. 322
Amendment
of section 34
Amendment
of section 77
Amendment
of section
84C
GOVERNMENT OF ZAMBIA
ACT
No. 45 of 2021
Date of Assent: 29th December, 2021

2
Amendment
of section 34
Amendment
of section 77
Amendment
of section
84C
GOVERNMENT OF ZAMBIA
ACT
No. 45 of 2021
Date of Assent: 29th December, 2021

5. The First Schedule to the principal Act is amended as set
out in Appendix I. 6. The Second Schedule to the principal Act is amended as
set out in Appendix II. 7. The Third Schedule to the principal Act is amended as set
out in Appendix III. 8. The Fourth Schedule to the principal Act is amended as set
out in Appendix IV. 9. The Sixth Schedule to the principal Act is amended by the—
(a) insertion of the following new paragraph 1(2):
(2) Despite subparagraph (1), the value of an un-
denatured alcohol of an alcoholic strength by
volume of less than eighty percent, spirits, liqueurs
and other spirituous beverages shall be determined
on the basis of the value of the input alcohol, where
such input alcohol is of an alcoholic strength by
volume of eighty percent volume or higher.; and
(b) renumbering of subparagraphs (2), (3), (4) and (5) as
subparagraphs (3), (4), (5) and (6), respectively. 10. The Ninth Schedule to the principal Act is amended as set
out in Appendix V. 552 No.

and (5) as
subparagraphs (3), (4), (5) and (6), respectively. 10. The Ninth Schedule to the principal Act is amended as set
out in Appendix V. 552 No.

45 of 2021] Customs and Excise (Amendment)
Amendment
of First
Schedule
Amendment
of Second
Schedule
Amendment
of Third
Schedule
Amendment
of Fourth
Schedule
Amendment
of Sixth
Schedule
Amendment
of Ninth
Schedule

Schedule
Amendment
of Second
Schedule
Amendment
of Third
Schedule
Amendment
of Fourth
Schedule
Amendment
of Sixth
Schedule
Amendment
of Ninth
Schedule

Customs and Excise (Amendment) [No. 45 of 2021 553
APPENDIX I
(Section 5)
FIRST SCHEDULE
(Section 72)
1.

Customs and Excise (Amendment) [No. 45 of 2021 553
APPENDIX I
(Section 5)
FIRST SCHEDULE
(Section 72)
1.

The table of contents is amended in—
(a) section III, by the deletion of the words “Animal or Vegetable Fats and Oils and their
Cleavage Products; Prepared Edible Fats; Animal or Vegetable Waxes” and the
substitution therefor of the words “Animal, Vegetable or Microbial Fats and Oils
and their Cleavage Products; Prepared Edible Fats; Animal or Vegetable Waxes”;
(b) Chapter 15, by the deletion of the words “Animal, or vegetable fats and oils and their
cleavage products; prepared edible fats; animals or vegetable waxes.” and the
substitution therefor of the words “Animal, vegetable or microbial fats and oils and
their cleavage products; prepared edible fats; animal or vegetable waxes.”;
(c) section IV, by the insertion of the words ” products, whether or not containing nicotine,
Intended for inhalation without combustion; other Nicotine containing products
intended for the intake of Nicotine into the human body” immediately after the
word “Substitutes”;
(d) Chapter 16, by the insertion of the words “or of insects” immediately after the word
“invertebrates,”;
(e) Chapter 24, by the insertion of the words “products, whether or not containing nicotine,
intended for inhalation without combustion; other nicotine containing products
intended for the intake of nicotine into the human body” immediately after the word
“substitutes”; and
(f) Chapter 94, by the deletion of the word “lamps” and the substitution therefor of the
word “luminaries”.

ediately after the word
“substitutes”; and
(f) Chapter 94, by the deletion of the word “lamps” and the substitution therefor of the
word “luminaries”.

2. Chapter 1 is amended—
(a) in the Customs duty rate column opposite subheadings 0102.21.10 and 0102.21.20 by
the deletion of the figure “5%” and the substitution therefor of the word “free”;
(b) by the deletion of subheading 0105.11.00 and the substitution therefor of the following:
HS Code Description of Goods Statistical Unit Customs Duty
Rate
-- Fowls of species Gallus Domesticus
0105.11.10 --- for Breeding No. free
0105.11.90 --- Other No. 5%; and
(c) by the deletion of subheading 0105.94.00 and the substitution therefor of the
following:
HS Code Description of Goods Statistical Unit Customs Duty
Rate
-- Fowls of species Gallus Domesticus
0105.94.10 --- for Breeding No. free
0105.94.90 --- Other No. 5%

ion of Goods Statistical Unit Customs Duty
Rate
-- Fowls of species Gallus Domesticus
0105.94.10 --- for Breeding No. free
0105.94.90 --- Other No. 5%

3. Chapter 2 is amended in the Notes by the—
(a) insertion of the following new note immediately after Note 1(a):
(b) edible, non-living insects (heading 04.10); and
(b) renumbering of notes 1(b) and (c) as notes1(c)and (d), respectively. 4. Chapter 3 is amended—
(a) in the Notes, by the insertion of the following new note immediately after note 2:
3.

as notes1(c)and (d), respectively. 4. Chapter 3 is amended—
(a) in the Notes, by the insertion of the following new note immediately after note 2:
3.

Headings 03.05 to 03.08 do not cover flours, meals and pellets, fit for human
consumption (heading 03.09).;
(b) in the description of goods column opposite subheading 0302.30.00,by the deletion of
the words ”or stripe-bellied bonito (Euthynnus (Katsuwonus) pelamis)” and the
substitution therefor of the words “tuna (stripe-bellied bonito) (Katsuwonus
pelamis)”;
(c) in the description of goods column opposite subheading 0302.33.00,by the deletion of
the words “Skipjack or stripe-bellied bonito” and the substitution therefor of the
words ”Skipjack tuna (stripe-bellied bonito) (Katsuwonus pelamis)”;
(d) in the description of goods column opposite subheading 0302.55.00,by the deletion of
the word “Pollack” and the substitution therefor of the word “Pollock”;
(e) in the description of goods column opposite subheading 0303.40.00,by the deletion of
the words ”or stripe-bellied bonito (Euthynnus (Katsuwonus) pelamis)” and the
substitution therefor of the words “tuna (stripe-bellied bonito)(Katsuwonus
pelamis)”;
(f) in the description of goods column opposite subheading 0303.43.00,by the deletion of
the words “Skipjack or stripe-bellied bonito” and the substitution therefor of the
words “ Skipjack tuna (stripe-bellied bonito) (Katsuwonus pelamis)’’;
(g) in the description of goods column opposite subheading 0303.67.00, by the deletion of
the word “Pollack” and the substitution therefor of the word “Pollock’’;
(h) in the description of goods column opposite subheading 0304.75.00,by the deletion of
the word “Pollack” and the substitution therefor of the word “Pollock”;
(i) in the description of goods column opposite subheading 0304.87.00,by the deletion of
the words “or stripe-bellied bonito (Euthynnus (Katsuwonus) pelamis)” and the
substitution therefor of the words “tuna (stripe-bellied bonito)(Katsuwonus
pelamis)”;
(j) in the description of goods column opposite subheading 0304.94.00, by the deletion of
the word “Pollack” and the substitution therefor of the word “Pollock”;
(k) in the description of goods column opposite subheading 0304.95.00,by the deletion of
the words “Moridae and Muraenolepididae other than Alaska Pollack” and the
substitution therefor of the words “Moridae and Muraenolepididae, other than
Alaska Pollock”;
(l) in the description of goods column opposite heading 03.05 by the deletion of the words
“flours, meals and pellets of fish, fit for human consumption.”;
(m) by the deletion of subheading 0305.10.00;
(n) in the description of goods column opposite heading 03.06 by the deletion of the
words “in brine; flours, meals and pellets of crustaceans, fit for human consumption.”
and the substitution therefor of the words “or in brine”;
554 No.

rds “in brine; flours, meals and pellets of crustaceans, fit for human consumption.”
and the substitution therefor of the words “or in brine”;
554 No.

45 of 2021] Customs and Excise (Amendment)

45 of 2021] Customs and Excise (Amendment)

(o) in the description of goods column opposite subheading 0306.19.00,by the deletion of
the words “including flours, meals and pellets of crustaceans, fit for human
consumption.”;
(p) in the description of goods column opposite subheading 0306.39.00, by the deletion of
the words “including flours, meals and pellets of crustaceans, fit for human
consumption.”;
(q) in the description of goods column opposite subheading 0306.99.00,by the deletion of
the words “including flours, meals and pellets of crustaceans, fit for human
consumption.”;
(r) in the description of goods column opposite heading 03.07 by the deletion of the words
“flours, meals and pellets of molluscs, fit for human consumption.”;
(s) in the description of goods column opposite subheading 0307.20.00,by the deletion of
the words “Scallops, including queen scallops, of the genera Pecten, Chlamys or
Placopecten:” and substitution therefor of the words “Scallops and other molluscs
of the family Pectinidae:”;
(t) in the description of goods column opposite subheading 0307.90.00,by the deletion of
the words “including flours, meals and pellets, fit for human consumption:”
(u) in the description of goods column opposite heading 03.08 by the deletion of the words
“flours, meals and pellets of aquatic invertebrates other than crustaceans and molluscs,
fit for human consumption.”; and
(v) by the insertion immediately after heading 03.08 of the following heading:
HS Code Description of Goods Statistical Unit Customs Duty
Rate
03.09 Flours, meals and pellets of fish,
crustaceans, molluscs and other
aquatic invertebrates, fit for human
consumption.

ical Unit Customs Duty
Rate
03.09 Flours, meals and pellets of fish,
crustaceans, molluscs and other
aquatic invertebrates, fit for human
consumption.

0309.10.00 - Of fish Kg 40%
0309.90.00 - Other Kg 40%. 5. Chapter 4 is amended—
(a) in the Notes, by the deletion of notes 2, 3 and 4 and the substitution therefor of the
following:
2. - For the purposes of heading 04.03, yoghurt may be concentrated or flavoured
and may contain added sugar or other sweetening matter, fruit, nuts, cocoa,
chocolate, spices, coffee or coffee extracts, plants, parts of plants, cereals or
bakers’ wares, provided that any added substance is not used for the purpose
of replacing, in whole or in part, any milk constituent, and the product retains
the essential character of yogurt. 3. - For the purposes of heading 04.05:
(a) the term “butter” means natural butter, whey butter or recombined
butter (fresh, salted or rancid, including canned butter) derived
exclusively from milk, with a milkfat content of 80% or more but
not more than 95% by weight, a maximum milk solids-not-fat content
Customs and Excise (Amendment) [No. 45 of 2021 555

lkfat content of 80% or more but
not more than 95% by weight, a maximum milk solids-not-fat content
Customs and Excise (Amendment) [No. 45 of 2021 555

of 2% by weight and a maximum water content of 16% by weight. Butter does not contain added emulsifiers, but may contain sodium
chloride, food colours, neutralising salts and cultures of harmless
lactic acid-producing bacteria. (b) the expression “dairy spreads” means a spreadable emulsion of the water-in-oil type,
containing milkfat as the only fat in the product, with a milkfat content of 39% or
more, but less than 80% by weight. 4. Products obtained by the concentration of whey and with the addition of milk
or milkfat are to be classified as cheese in heading 04.06 provided that they
have the three following characteristics:
(a) milkfat content, by weight of the dry matter, of 5% or more;
(b) a dry matter content, by weight, of at least 70% but not exceeding
85%; and
(c) they are moulded or capable of being moulded. 5.

r, of 5% or more;
(b) a dry matter content, by weight, of at least 70% but not exceeding
85%; and
(c) they are moulded or capable of being moulded. 5.

This Chapter does not cover:
(a) Non-living insects, unfit for human consumption (heading 05.11);
(b) Products obtained from whey, containing by weight more than 95%
lactose, expressed as anhydrous lactose, calculated on the dry matter
(heading 17.02);
(c) Products obtained from milk by replacing one or more of its natural
constituents (for example, butyric fats) by another substance (for
example, oleic fats) (heading 19.01 or 21.06); or
(d) Albumins (including concentrates of two or more whey proteins,
containing by weight more than 80% whey protein, calculated on
the dry matter) (heading 35.04) or globulins (heading 35.04). 6. -For the purposes of heading 04.10, the term “insects” means edible non- living
insects, whole or in parts, fresh, chilled, frozen, dried, smoked, salted or in
brine, as well as flours and meals of insects, fit for human consumption.

ects, whole or in parts, fresh, chilled, frozen, dried, smoked, salted or in
brine, as well as flours and meals of insects, fit for human consumption.

However, it does not cover edible non-living insects otherwise prepared or
preserved (generally Section IV).;
(b) by the deletion of heading 04.03 and the substitution therefor of the following:
HS Code Description of Goods Statistical Unit Customs Duty
Rate
04.03 Yoghurt; buttermilk, curdled milk
and cream, kephir and other fermented
or acidified milk and cream, whether
or not concentrated or containing added
sugar or other sweetening matter or
flavoured or containing added fruit, nuts
or cocoa. 0403.20.00 - Yoghurt Kg 25%
0403.90.00 - Other Kg 25%; and
556 No. 45 of 2021] Customs and Excise (Amendment)

r containing added fruit, nuts
or cocoa. 0403.20.00 - Yoghurt Kg 25%
0403.90.00 - Other Kg 25%; and
556 No. 45 of 2021] Customs and Excise (Amendment)

(c) by the deletion of heading 04.10 and the substitution therefor of the following:
HS Code Description of Goods Statistical Unit Customs Duty
Rate
04.10 Insects and other edible products
of animal origin, not elsewhere
specified or included. 0410.10.00 -Insects kg 25%
0410.90.00 - Other kg 25%. 6. Chapter 7 is amended—
(a) in the Notes, by the insertion of the following new note immediately after note 4:
5.

s kg 25%
0410.90.00 - Other kg 25%. 6. Chapter 7 is amended—
(a) in the Notes, by the insertion of the following new note immediately after note 4:
5.

-Heading 07.11 applies to vegetables which have been treated solely to ensure
their provisional preservation during transport or storage prior to use (for
example, by sulphur dioxide gas, in brine, in sulphur water or in other
preservative solutions), provided they remain unsuitable for immediate
consumption in that state.;
(b) in the description of goods column opposite subheading 0704.10.00 by the deletion of
the word “headed”;
(c) by the insertion of the following new subheadings immediately after subheading
0709.51.00:
HS Code Description of Goods Statistical Unit Customs Duty
Rate
0709.52.00 -- Mushrooms of the genus Boletus Kg 25%
0709.53.00 -- Mushrooms of the genus Cantharellus Kg 25%
0709.54.00 -- Shiitake (Lentinus edodes) Kg 25%
0709.55.00 -- Matsutake (Tricholoma matsutake,
Tricholoma magnivelare, Tricholoma
anatolicum, Tricholoma dulciolens,
Tricholoma caligatum) Kg 25%
0709.56.00 -- Truffles (Tuber spp.) Kg 25%;
(d) in the description of goods column opposite heading 07.11 by deletion of the words
“(for example, by sulphur dioxide gas, in brine, in sulphur water or in other
preservative solutions)”; and
(e) by the insertion of the following new subheading immediately after subheading
0712.33.00:
HS Code Description of Goods Statistical Unit Customs Duty
Rate
0712.34.00 -- Shiitake (Lentinus edodes) kg 25%.

ediately after subheading
0712.33.00:
HS Code Description of Goods Statistical Unit Customs Duty
Rate
0712.34.00 -- Shiitake (Lentinus edodes) kg 25%.

7. Chapter 8 is amended—
(a) in the Notes, by the insertion of the following new note immediately after note 3:
Customs and Excise (Amendment) [No. 45 of 2021 557

is amended—
(a) in the Notes, by the insertion of the following new note immediately after note 3:
Customs and Excise (Amendment) [No. 45 of 2021 557

4. -Heading 08.12 applies to fruit and nuts which have been treated solely to
ensure their provisional preservation during transport or storage prior to use
(for example, by sulphur dioxide gas, in brine, in sulphur water or in other
preservative solutions), provided they remain unsuitable for immediate
consumption in that state.;
(b) by the deletion of subheadings 0802.90.10 and 0802.90.90 and the substitution
therefor of the following:
HS Code Description of Goods Statistical Unit Customs Duty
Rate
0802.91.10
0802.91.90
0802.92.10
0802.92.90
0802.99.10
0802.99.90
-- Pine nuts, in shell
--- Dried
--- Other
-- Pine nuts, shelled
--- Dried
--- Other
--- Other
--- Dried
--- Other
Kg
Kg
Kg
Kg
Kg
Kg
25%
25%
25%
25%
25%
25%;
(c) in the description of goods column opposite subheading 0805.40.00, by the deletion of
the word “including” and the substitution therefor of the word “and”; and
(d) in the description of goods column opposite heading 08.12, by the deletion of the
words “(for example, by sulphur dioxide gas, in brine, in sulphur water or in other
preservative solutions)”. 8.

heading 08.12, by the deletion of the
words “(for example, by sulphur dioxide gas, in brine, in sulphur water or in other
preservative solutions)”. 8.

Chapter 10 is amended—
(a) in the Notes, by the deletion of note 1(B) and the substitution therefor of the following:
(B) The Chapter does not cover grains which have been hulled or otherwise
worked. However, rice, husked, milled, polished, glazed, parboiled or broken
remains classified in heading 10.06. Similarly, quinoa from which the pericarp
has been wholly or partly removed in order to separate the saponin, but
which has not undergone any other processes, remains classified in heading
10.08.”; and
(b) by the deletion of heading 10.05 and the substitution therefor of the following:
0
HS Code Description of Goods Statistical Unit Customs Duty
Rate
10.05
1005.10.10
1005.10.90
1005.90.10
1005.90.90
Maize (Corn). -Seed
--- Popcorn Seed
--- Other
-Other
--- Popcorn
--- Other
Kg
Kg
Kg
Kg
5%
5%
15%
15%. 558 No. 45 of 2021] Customs and Excise (Amendment)

ze (Corn). -Seed
--- Popcorn Seed
--- Other
-Other
--- Popcorn
--- Other
Kg
Kg
Kg
Kg
5%
5%
15%
15%. 558 No. 45 of 2021] Customs and Excise (Amendment)

9. Chapter 12 is amended by the insertion of the following new subheading immediately
after subheading 1211.50.00:
HS Code Description of Goods Statistical Unit Customs Duty
Rate
1211.60.00 - Bark of African cherry
(Prunus africana) Kg 5%
10. Section III is amended by the deletion of the title and the substitution therefor of the
following:
Animal, Vegetable or Microbial Fats And Oils and their Cleavage Products; prepared
Edible Fats; Animal or Vegetable Waxes. 11. Chapter 15 is amended —
(a) by the deletion of the title and the substitution therefor of the following:
Animal, vegetable or microbial fats and oils and their cleavage products; prepared
edible fats; animal or vegetable waxes.;
(b) in the Subheading Notes, by the deletion of note 1 and the substitution therefor of the
following:
Subheading Notes. 1. -For the purposes of subheading 1509.30, virgin olive oil has a free acidity
expressed as oleic acid not exceeding 2.0g/100g and can be distinguished from
the other virgin olive oil categories according to the characteristics indicated
in the Codex Alimentarius Standard 33-1981. 2.

be distinguished from
the other virgin olive oil categories according to the characteristics indicated
in the Codex Alimentarius Standard 33-1981. 2.

For the purposes of subheadings 1514.11 and 1514.19, the expression “low
erucic acid rape or colza oil” means the fixed oil which has an erucic acid
content of less than 2% by weight.;
(c) by the deletion of subheading 1509.10.00 and the substitution therefor of the following:
HS Code Description of Goods Statistical Unit Customs Duty
Rate
1509.20.00
1509.30.00
1509.40.00
- Extra virgin olive oil
- Virgin olive oil
- Other virgin olive oils
Kg
Kg
Kg
*
*
*
*25% or KR4.00 per Kg whichever is the greater.;
(d) by the deletion of heading 15.10 and the substitution therefor of the following:
Customs and Excise (Amendment) [No. 45 of 2021 559

the greater.;
(d) by the deletion of heading 15.10 and the substitution therefor of the following:
Customs and Excise (Amendment) [No. 45 of 2021 559

HS Code Description of Goods Statistical Unit Customs Duty
Rate
15.10
1510.10.00
1510.90.00
Other oils and their
fractions, obtained
solely from olives,
whether or not refined,
but not chemically
modified, including
blends of these oils or
fractions with oils or
fractions of heading
15.09.

from olives,
whether or not refined,
but not chemically
modified, including
blends of these oils or
fractions with oils or
fractions of heading
15.09.

- Crude olive pomace oil
- Other
Kg
Kg
*
*
*25% or KR4.00 per Kg whichever is the greater.;
(e) in the description of goods column opposite heading 15.15, by the insertion of the
words “or microbial” immediately after the word “vegetable”;
(f) by the insertion of the following new subheading immediately after subheading
1515.50.00:
HS Code Description of Goods Statistical Unit Customs Duty
Rate
1515.60.00 - Microbial fats and oils
and their fractions
Kg *
*25% or KR4.00 per Kg whichever is the greater.;
(g) in the description of goods column opposite heading 15.16 by the deletion of the words
“Animal or vegetable fats and oils and their fractions, partly or wholly hydrogenated,
inter-esterified, re-esterified or elaidinised, whether or not refined, but not further
prepared.” and the substitution therefor of the words “Animal, vegetable or microbial
fats and oils and their fractions, partly or wholly hydrogenated, inter-esterified, re-
esterified or elaidinised, whether or not refined, but not further prepared.”;
(h) by the insertion of the following new subheading immediately after 1516.20.00:
HS Code Description of Goods Statistical Unit Customs Duty
Rate
1516.30.00 - Microbial fats and oils
and their fractions
Kg *
*25% or KR4.00 per Kg whichever is the greater.;
(i) in the description of goods column opposite heading 15.17 by the deletion of the words
“Margarine; edible mixtures or preparations of animal or vegetable fats or oils or of
fractions of different fats or oils of this Chapter, other than edible fats or oils or their
fractions of heading15.16.”and the substitution therefor of the words “Margarine;
edible mixtures or preparations of animal, vegetable or microbial fats or oils or of
fractions of different fats or oils of this Chapter, other than edible fats and oils or
their fractions of heading 15.16.”; and
(j) in the description of goods column opposite heading 15.18,by the deletion of the words
560 No.

and oils or
their fractions of heading 15.16.”; and
(j) in the description of goods column opposite heading 15.18,by the deletion of the words
560 No.

45 of 2021] Customs and Excise (Amendment)

45 of 2021] Customs and Excise (Amendment)

“Animal or vegetable fats and oil sand their fractions, boiled, oxidised, dehydrated,
sulphurised, blown, polymerised by heat in vacuum in inert gas or otherwise
chemically modified, excluding those of heading 15.16; inedible mixtures or
preparations of animal or vegetable fats or oils or of fractions of different fats or oils
of this Chapter, not elsewhere specified or included.”and the substitution therefor
of the words “Animal, vegetable or microbial fats and oils and their fractions, boiled,
oxidised, dehydrated, sulphurised, blown, polymerised by heat in vacuum or in
inert gas or otherwise chemically modified, excluding those of heading 15.16; inedible
mixtures or preparations of animal, vegetable or microbial fats or oils or of fractions
of different fats or oils of this Chapter, not elsewhere specified or included”. 12. Section IV is amended in the title by the insertion of the words “; products, whether or
not containing Nicotine, intended for inhalation without combustion; other Nicotine containing
products intended for the intake of Nicotine into the Human Body” immediately after the word
“Substitutes”. 13.

combustion; other Nicotine containing
products intended for the intake of Nicotine into the Human Body” immediately after the word
“Substitutes”. 13.

Chapter 16 is amended—
(a) in the title, by the deletion of the words “Preparations of meat, of fish or of crustaceans,
molluscs or other aquatic invertebrates” and the substitution therefor of the words
“Preparations of meat, of fish, crustaceans, molluscs or other aquatic invertebrates,
or of insects”;
(b) in the Notes,by the deletion of notes 1 and 2 and the substitution therefor of the
following:
1. -This Chapter does not cover meat, meat offal, fish, crustaceans, molluscs or
other aquatic invertebrates, as well as insects, prepared or preserved by the
processes specified in Chapter 2 or 3, Note 6 to Chapter 4 or in heading
05.04. 2. -Food preparations fall in this Chapter provided that they contain more than 20
% by weight of sausage, meat, meat offal, blood, insects, fish or crustaceans,
molluscs or other aquatic invertebrates, or any combination thereof. In cases
where the preparation contains two or more of the products mentioned above,
it is classified in the heading of Chapter 16 corresponding to the component
or components which predominate by weight.

the products mentioned above,
it is classified in the heading of Chapter 16 corresponding to the component
or components which predominate by weight.

These provisions do not apply
to the stuffed products of heading 19.02 or to the preparations of heading
21.03 or 21.04.;
(c) in the subheading Note, by the deletion of note 1 and the substitution therefor of the
following:
1. -For the purposes of subheading 1602.10, the expression “homogenised
preparations” means preparations of meat, meat offal, blood or insects, finely
homogenised, put up for retail sale as food suitable for infants or young
children or for dietetic purposes, in containers of a net weight content not
exceeding 250 g. For the application of this definition no account is to be
taken of small quantities of any ingredients which may have been added to the
preparation for seasoning, preservation or other purposes. These preparations
may contain a small quantity of visible pieces of meat, meat offal or insects. This subheading takes precedence over all other subheadings of heading 16.02.;
Customs and Excise (Amendment) [No. 45 of 2021 561

at offal or insects. This subheading takes precedence over all other subheadings of heading 16.02.;
Customs and Excise (Amendment) [No. 45 of 2021 561

(d) in the description of goods column opposite heading 16.01,by the insertion of the
words “or insects”immediately after the word “blood”;
(e) in the description of goods column opposite heading 16.02,by the insertion of the
words “or insects” immediately after the word “blood”; and
(f) in the description of goods column opposite subheading 1604.14.00,by the insertion of
the word “tuna” immediately after the word “skipjack.”
14. Chapter 18 is amended in the Notes,by the deletion of note 1 and the substitution
therefor of the following:
1. - This Chapter does not cover:
(a) food preparations containing more than 20 % by weight of sausage, meat,
meat offal, blood, insects, fish or crustaceans, molluscs or other aquatic
invertebrates, or any combination thereof (Chapter 16); and
(b) preparations of headings 04.03, 19.01, 19.02, 19.04, 19.05, 21.05, 22.02,
22.08, 30.03 or 30.04. 15.

or any combination thereof (Chapter 16); and
(b) preparations of headings 04.03, 19.01, 19.02, 19.04, 19.05, 21.05, 22.02,
22.08, 30.03 or 30.04. 15.

Chapter 19 is amended in the Notes,by the deletion of note 1(a) and the substitution
therefor of the following:
(a) Except in the case of stuffed products of heading 19.02, food preparations
containing more than 20 % by weight of sausage, meat, meat offal, blood,
insects, fish or crustaceans, molluscs or other aquatic invertebrates, or
any combination thereof (Chapter 16);. 16.

sausage, meat, meat offal, blood,
insects, fish or crustaceans, molluscs or other aquatic invertebrates, or
any combination thereof (Chapter 16);. 16.

Chapter 20 is amended—
(a) in the Notes, by the deletion of notes 1(b), (c) and (d) and the substitution therefor of
the following:
(b) Vegetable fats and oils (Chapter 15);
(c) Food preparations containing more than 20% by weight of sausage, meat,
meat offal, blood, insects, fish or crustaceans, molluscs or other aquatic
invertebrates, or any combination thereof (Chapter 16);
(d) Bakers’ wares and other products of heading 19.05; or
(e) Homogenised composite food preparations of heading 21.04.;
(b) in the description of goods column opposite subheading 2008.93.00, by the deletion of
the words “Cranberries(Vaccinium macrocarpon,Vaccinium oxycoccos,vaccinium
vitis-idaea)”and the substitution therefor of the words “Cranberries (Vaccinium
macrocarpon, Vaccinium oxycoccos); lingonberries (Vaccinium vitis-idaea)”;
(c) in the description of goods column opposite heading 20.09 by the deletion of the words
“Fruit juices (including grape must) and vegetable juices, unfermented and not
containing added spirit, whether or not containing added sugar or other sweetening
matter.”and the substitution therefor of the words “Fruit or nut juices (including
grape must and coconut water) and vegetable juices, unfermented and not containing
added spirit, whether or not containing added sugar or other sweetening matter.”;
562 No.

water) and vegetable juices, unfermented and not containing
added spirit, whether or not containing added sugar or other sweetening matter.”;
562 No.

45 of 2021] Customs and Excise (Amendment)

45 of 2021] Customs and Excise (Amendment)

(d) in the description of goods column opposite subheading 2009.20.00,by the deletion of
the words “(including pomelo) juice:”and the substitution therefor of the words
“juice; pomelo juice:”;
(e) in the description of goods column opposite subheading 2009.80.00,by the insertion of
the word “nut” immediately after the word “fruit,”; and
(f) in the description of goods column opposite subheading 2009.81.00, by the deletion of
the words “Cranberry (Vaccinium macrocarpon, Vaccinium oxycoccos, Vaccinium
vitis-idaea) Juice” and the substitution therefor of the words “Cranberry (Vaccinium
macrocarpon, Vaccinium oxycoccos) juice; lingonberry (Vaccinium vitis-idaea) juice”. 17. Chapter 21 is amended—
(a) in note 1(e) of the Notes by the insertion of the word “insects” immediately after the
word “blood”;
(b) in the Notes,by the insertion of the following new note immediately after note 1(e):
(f) Products of heading 24.04.; and
(c) by the renumbering of notes 1(f) and (g) of the Notes as notes 1(g) and (h), respectively. 18. Chapter 22 is amended—
(a) in the description of goods column opposite heading 22.02 by the insertion of the word
“nuts” immediately after the word “fruit”; and
19.

amended—
(a) in the description of goods column opposite heading 22.02 by the insertion of the word
“nuts” immediately after the word “fruit”; and
19.

Chapter 23 is amended in the description of goods column opposite heading 23.06, by
the insertion of the words “or microbial” immediately after the word “vegetable”. 20. Chapter 24 is amended —
(a) in the title by the insertion of the words “products, whether or not containing nicotine,
intended for inhalation without combustion; other nicotine containing products
intended for the intake of nicotine into thehuman body” immediately after the word
“substitutes”;
(b) by the insertion of the following new notes immediately after note 1:
2. -Any products classifiable in heading 24.04 and any other heading of the Chapter
are to be classified in heading 24.04. 3. -For the purposes of heading 24.04, the expression “inhalation without
combustion” means inhalation through heated delivery or other means, without
combustion.; and
(c) by the insertion of the following new heading immediately after heading 24.03:
Customs and Excise (Amendment) [No. 45 of 2021 563

combustion.; and
(c) by the insertion of the following new heading immediately after heading 24.03:
Customs and Excise (Amendment) [No. 45 of 2021 563

HS Code Description of Goods Statistical Unit Customs Duty
Rate
24.04
2404.11.00
2404.12.00
2404.19.00
2404.91.00
2404.92.00
2404.99.00
Products containing
tobacco, reconstituted
tobacco, nicotine, or
tobacco or nicotine
substitutes, intended
for inhalation without
combustion; other
nicotine containing
products intended for
the intake of nicotine
into the human body. - Products intended for
inhalation without
combustion :
-- Containing tobacco or
reconstituted tobacco
-- Other, containing
nicotine
-- Other
- Other :
-- For oral application
-- For transdermal
application
-- Other
Kg
Kg
Kg
Kg
Kg
25%
25%
25%
25%
25%. 21. Chapter 25 is amended—
(a) in note 2 of the Notes by the—
(i) insertion of the following new note immediately after note (d):
(e) Dolomite ramming mix (heading 38.16); and
(ii) renumbering of notes 2 (e), (f), (g), (h) and (ij) as notes 2 (f), (g), (h), (ij)
and (k), respectively;
(b) in the description of goods column opposite heading 25.18 by the deletion of the words
“dolomite ramming mix”; and
(c) by the deletion of subheading 2518.30.00. 22. Chapter 27 is amended in the subheading Notes,by the deletion of note 5 and the
substitution therefor of the following:
5.

subheading 2518.30.00. 22. Chapter 27 is amended in the subheading Notes,by the deletion of note 5 and the
substitution therefor of the following:
5.

-For the purposes of the subheadings of heading 27.10, the term “biodiesel”
means mono-alkyl estersof fatty acids of a kind used as a fuel, derived
from animal, vegetable or microbial fats and oils whether or not used. 23. Section VI is amended in the Notes,by the insertion of the following new note immediately
after note 3:
564 No. 45 of 2021] Customs and Excise (Amendment)

ion VI is amended in the Notes,by the insertion of the following new note immediately
after note 3:
564 No. 45 of 2021] Customs and Excise (Amendment)

4. -Where a product answers to a description in one or more of the headings in
Section VI by virtue of being described by name or function and also to
heading 38.27, then it is classifiable in a heading that references the product
by name or function and not under heading 38.27. 24. Chapter 28 is amended by the-
(a) deletion of subheading 2844.40.00 and the substitution of the following:
HS Code Description of Goods Statistical Unit Customs Duty
Rate
2844.41.00
2844.42.00
2844.43.00
2844.44.00
- Radioactive elements and isotopes
and compounds other than those of
subheading 2844.10, 2844.20 or
2844.30; alloys, dispersions
(including cermets), ceramic products
and mixtures containing these
elements, isotopes or compounds;
radioactive residues :
-- Tritium and its compounds; alloys,
dispersions (including cermets),
ceramic products and mixtures
containing tritium or its compounds.

e residues :
-- Tritium and its compounds; alloys,
dispersions (including cermets),
ceramic products and mixtures
containing tritium or its compounds.

-- Actinium-225, actinium-227,
californium-253, curium-240,
curium- 241, curium-242, curium-
243, curium-244, einsteinium-253,
einsteinium-254, gadolinium-148,
polonium-208, polonium-209,
polonium-210, radium-223, uranium-
230 or uranium-232, and their
compounds; alloys, dispersions
(including cermets), ceramic products
and mixtures containing these
elements or compounds. -- Other radioactive elements and
isotopes and compounds; other
alloys, dispersions (including
cermets), ceramic products and
mixtures containing these elements,
isotopes or compounds. — Radioactive residues”. Kg
Kg
Kg
Kg
free
free
free
free; and
Customs and Excise (Amendment) [No. 45 of 2021 565

hese elements,
isotopes or compounds. — Radioactive residues”. Kg
Kg
Kg
Kg
free
free
free
free; and
Customs and Excise (Amendment) [No. 45 of 2021 565

(b) insertion of the following new subheading immediately after subheading 2845.10.00:
HS Code Description of Goods Statistical Unit Customs Duty
Rate
2845.20.00
2845.30.00
2845.40.00
- Boron enriched in boron-10 and its
compounds. - Lithium enriched in lithium-6 and
its compounds. - Helium-3. Kg
Kg
Kg
free
free
free
25. Chapter 29 is amended —
(a) in note 1(g) of the Notes, by the insertion of the words “or an emetic” immediately
after the word “substance”;
(b) in the Notes,by the deletion of note 4 and the substitution therefor of the following:
4. - In headings 29.04 to 29.06, 29.08 to 29.11 and 29.13 to 29.20, any reference
to halogenated, sulphonated, nitrated or nitrosated derivatives includes a
reference to compound derivatives, such as sulphohalogenated,
nitrohalogenated, nitrosulphonated or nitrosulphohalogenated derivatives. Nitro or nitroso groups are not to be taken as “nitrogen-functions” for the
purposes of heading 29.29.

phonated or nitrosulphohalogenated derivatives. Nitro or nitroso groups are not to be taken as “nitrogen-functions” for the
purposes of heading 29.29.

For the purposes of headings 29.11, 29.12, 29.14, 29.18 and 29.22, “oxygen
function”, the characteristic organic oxygen-containing group of those
respective headings, is restricted to the oxygen-functions referred to in headings
29.05 to 29.20.;
(c) by the deletion of subheadings 2903.30.00, 2903.31.00, 2903.39.00, 2903.70.00,
2903.71.00, 2903.72.00, 2903.73.00, 2903.74.00, 2903.75.00 and 2903.76.00 and
the substitution therefor of the following:
HS Code Description of Goods Statistical Unit Customs Duty
Rate
- Saturated fluorinated derivatives of
acyclic hydrocarbons:
--Trifluoromethane(HFC-23)
--Difluoromethane(HFC-32)
--Fluoromethane (HFC-41), 1,2-
difluoroethane (HFC-152) and 1,1-
difluoroethane(HFC-152a)
--Pentafluoroethane (HFC-125), 1,1,1-
trifluoroethane (HFC-143a)and
1,1,2-trifluoroethane(HFC-143)
-- 1,1,1,2-Tetrafluoroethane (HFC-
134a) and 1,1,2,2-
tetrafluoroethane(HFC-134)
--1,1,1,2,3,3,3 Heptafluoropropane
(HFC-227ea),1,1,1,2,2,3-
hexafluoropropane(HFC-
Kg
Kg
Kg
Kg
Kg
Kg
free
free
free
free
free
free
2903.41.00
2903.42.00
2903.43.00
2903.44.00
2903.45.00
2903.46.00
566 No. 45 of 2021] Customs and Excise (Amendment)

Kg
free
free
free
free
free
free
2903.41.00
2903.42.00
2903.43.00
2903.44.00
2903.45.00
2903.46.00
566 No. 45 of 2021] Customs and Excise (Amendment)

HS Code Description of Goods Statistical Unit Customs Duty
Rate
2903.47.00
2903.48.00
2903.49.00
2903.51.00
2903.59.00
2903.61.00
2903.62.00
2903.69.00
2903.71.00
2903.72.00
2903.73.00
2903.74.00
2903.75.00
2903.76.00
236cb),1,1,1,2,3,3-
hexafluoropropane(HFC-
236ea)and1,1,1,3,3,3-
hexafluoropropane(HFC-236fa)
-- 1,1,1,3,3-Pentafluoropropane
(HFC-245fa) and 1,1,2,2,3-
pentafluoropropane(HFC-245ca)
--1,1,1,3,3 Pentafluorobutane(HFC-
365mfc)and1,1,1,2,2,3,4,5,5,5-
decafluoropentane(HFC-43-0mee)
-- Other
- Unsaturated fluorinated derivatives
of acyclichydrocarbons:
-- 2,3,3,3-Tetrafluoropropene
(HFO-1234yf),1,3,3,3-
tetrafluoropropene(HFO-
1234ze)and(Z)-1,1,1,4,4,4-
hexafluoro-2-butene (HFO1336mzz)
--Other
- Brominated oriodinated derivatives
of acyclichydrocarbons:
--Methyl bromide bromomethane)
-- Ethylenedibromide(ISO)(1,2-
dibromoethane)
-- Other
- Halogenated derivatives of acyclic
hydrocarbons containing two or more
different halogens :
--Chlorodifluoromethane(HCFC-22)
--Dichlorotrifluoroethanes(HCFC-
123)
--Dichlorofluoroethanes(HCFC-
141,141b)
--Chlorodifluoroethanes (HCFC-
142, 142b)
--Dichloropentafluoropropanes
(HCFC-225,225ca,225cb)
-- Bromochlorodifluoromethane
(Halon-1211),
bromotrifluoromethane(Halon-
1301)and
dibromotetrafluoroethanes(Halon-
2402)
Kg
Kg
Kg
Kg
Kg
Kg
Kg
Kg
Kg
Kg
Kg
Kg
Kg
Kg
Kg
free
free
free
free
free
free
free
free
free
free
free
free
free
free
free
Kg free
Customs and Excise (Amendment) [No.

g
Kg
Kg
Kg
Kg
Kg
Kg
Kg
Kg
Kg
Kg
free
free
free
free
free
free
free
free
free
free
free
free
free
free
free
Kg free
Customs and Excise (Amendment) [No.

45 of 2021 567

45 of 2021 567

(d) in the title of sub-Chapter IV by the insertion of the words “acetal and hemiacetal
peroxides” immediately after the words “ether peroxide”;
(e) in the description of goods column opposite heading 29.09,by the deletion of the words
“ether peroxides,” and the substitution therefor of the words “ether peroxides,
acetal and hemiacetal peroxides,”;
(f) in heading 29.30 by the insertion of the following new subheadings in the appropriate
place:
HS Code Description of Goods Statistical Unit Customs Duty
Rate
2930.10.10
2930.10.20
- 2 - ( N , N - D i m e t h y l a m i n o )
ethanethiol.

place:
HS Code Description of Goods Statistical Unit Customs Duty
Rate
2930.10.10
2930.10.20
- 2 - ( N , N - D i m e t h y l a m i n o )
ethanethiol.

--- In bulk
--- Not in bulk
Kg
Kg
free
15%;
(g) by the deletion of subheading 2931.30.00 and the substitution therefor of the following:
HS Code Description of Goods Statistical Unit Customs Duty
Rate
2931.41.10
2931.41.20
2931.42.10
2931.42.20
2931.43.10
2931.43.20
2931.44.10
2931.44.20
2931.45.10
2931.45.20
2931.46.10
2931.46.20
2931.47.10
2931.47.20
-Non-halogenated organo-
phosphorous derivatives :
--Dimethylmethylphosphonate
--- In bulk
--- Not in bulk
-- Dimethylpropylphosphonate
--- In Bulk
--- Not in bulk
--- Diethyl ethylphosphonate
--- In bulk
--- Not in bulk
-- Methylphosphonicacid
--- In bulk
--- Not in bulk
-- Salt of methylphosphonic acid and
(aminoiminomethyl)urea (1:1)
--- In bulk
--- Not in bulk
-- 2,4,6-Tripropyl-1,3,5,2,4,6-
trioxatriphosphinane 2,4,6-trioxide
--- In bulk
--- Not in bulk
-- (5-Ethyl-2-methyl-2-oxido-1,3,2-
dioxaphosphinan-5-yl) methyl
methyl methylphosphonate
--- In bulk
--- Not in bulk
Kg
Kg
Kg
Kg
Kg
Kg
Kg
Kg
Kg
Kg
Kg
Kg
Kg
Kg
Kg
Free
15%
free
15%
15%
free
free
15%
15%
free
free
15%
free
15%
free
15%
568 No. 45 of 2021] Customs and Excise (Amendment)

Kg
Kg
Kg
Kg
Kg
Kg
Kg
Kg
Kg
Free
15%
free
15%
15%
free
free
15%
15%
free
free
15%
free
15%
free
15%
568 No. 45 of 2021] Customs and Excise (Amendment)

HS Code Description of Goods Statistical Unit Customs Duty
Rate
2931.48.10
2931.48.20
2931.49.10
2931.49.20
2931.51.10
2931.51.20
2931.52.10
2931.52.20
2931.53.10
2931.53.20
2931.54.10
2931.54.20
2931.59.10
2931.59.20
2931.90.10
2931.90.20
-- 3,9-Dimethyl-2,4,8,10-tetraoxa-
3,9-diphosphaspiro[5.5] undecane
3,9-dioxide
--- In bulk
--- Not in bulk
---Other
---In bulk
--- Not in bulk
-Halogenated organo-phosphorous
derivatives:
--- Methylphosphonic dichloride
---In bulk
--- Not in bulk
--- Propylphosphonic dichloride
--- In bulk
--- Not in bulk
--- O-(3-chloropropyl) O-[4-nitro-
3-(trifluoromethyl)phenyl]
methylphosphonothionate
--- In bulk
--- Not in bulk
---Trichlorfon (ISO)
--- In bulk
--- Not in bulk
--- Other
--- In bulk
---Not in bulk
- Other
--- In bulk
--- Not in bulk
Kg
Kg
Kg
Kg
Kg
kg
Kg
Kg
Kg
Kg
Kg
kg
Kg
Kg
Kg
Kg
free
15%
free
15%
free
15%
free
15%;
free
15%;
free
15%;
free
15%;
free
15%;
(h) by the insertion of the following new subheading immediately after subheading
2932.95.00:
HS Code Description of Goods Statistical Unit Customs Duty
Rate
2932.96.00 -- Carbofuran (ISO) Kg free
(i) in the description of goods column opposite subheading 2933.33.00 by the deletion of
the words “Alfentanil (INN), anileridine (INN), bezitramide (INN), bromazepam
(INN), difenoxin (INN), diphenoxylate (INN), dipipanone (INN), fentanyl (INN),
ketobemidone (INN), methylphenidate (INN), pentazocine (INN), pethidine (INN),
pethidine (INN) intermediate A, phencyclidine (INN) (PCP), phenoperidine (INN),
pipradrol (INN), piritramide (INN), propiram (INN) and trimeperidine (INN);
salts thereof” and the substitution therefor of the words “Alfentanil (INN), anileridine
(INN), bezitramide (INN), bromazepam (INN), carfentanil (INN), difenoxin (INN),
Customs and Excise (Amendment) [No.

rds “Alfentanil (INN), anileridine
(INN), bezitramide (INN), bromazepam (INN), carfentanil (INN), difenoxin (INN),
Customs and Excise (Amendment) [No.

45 of 2021 569

45 of 2021 569

HS Code Description of Goods Statistical Unit Customs Duty
Rate
2933.34.00
2933.35.00
2933.36.00
2933.37.00
-- Other fentanyls and their
derivatives
-- 3-Quinuclidinol
-- 4-Anilino-N-phenethylpiperidine
(ANPP)
-- N-Phenethyl-4-piperidone (NPP)
Kg
Kg
Kg
Kg
free
free
free
free; and
diphenoxylate (INN), dipipanone (INN), fentanyl (INN), ketobemidone (INN),
methylphenidate (INN), pentazocine (INN), pethidine (INN), pethidine (INN)
intermediate A, phencyclidine (INN) (PCP), phenoperidine (INN), pipradrol (INN),
piritramide (INN), propiram (INN), remifentanil (INN) and trimeperidine (INN);
salts thereof”;
(j) by the insertion of the following new subheadings immediately after subheading
2933.33.00:
HS Code Description of Goods Statistical Unit Customs Duty
Rate
2934.92.10
2934.92.20
-- Other fentanyls and their
derivatives.

subheading
2933.33.00:
HS Code Description of Goods Statistical Unit Customs Duty
Rate
2934.92.10
2934.92.20
-- Other fentanyls and their
derivatives.

--- In bulk
--- Not in bulk
Kg
Kg
free
free
(k) by the insertion of the following new subheadings immediately after subheading
2934.91.20:
(l) in the description of goods column opposite subheading 2936.24.00, by the deletion of
the words “Vitamins B3 or”;
(m) in the description of goods column opposite subheading 2939.40.00, by the deletion
of the words “Ephedrines and their salts:”and the substitution therefor of the words
“Alkaloids of ephedra and their derivatives; salts thereof:”;
(n) by the insertion of the following new subheading immediately after subheading
2939.44.00:
HS Code Description of Goods Statistical Unit Customs Duty
Rate
2939.45.00 -- Levometamfetamine,
metamfetamine (INN),
metamfetamine racemate and their
salts
Kg free
(o) by the deletion of subheading 2939.71.00 and the substitution therefor of the following:
HS Code Description of Goods Statistical Unit Customs Duty
Rate
2939.72.00 --- Cocaine, ecgonine; salts, esters
and other derivatives thereof
Kg free
570 No. 45 of 2021] Customs and Excise (Amendment)

oms Duty
Rate
2939.72.00 --- Cocaine, ecgonine; salts, esters
and other derivatives thereof
Kg free
570 No. 45 of 2021] Customs and Excise (Amendment)

26.

26.

Chapter 30 is amended—
(a) in the Notes, by the–
(i) deletion of note 1(b)and the substitution therefor of the following:
(b) Products, such as tablets, chewing gum or patches (transdermal
systems), containing nicotine and intended to assist tobacco use
cessation(heading 24.04).;
(ii) insertion of the following note immediately after note 1 (h):
(ij) Diagnostic reagents of heading 38.22.; and
(iii) deletion of note 4(e)and the substitution therefor of the following:
(e) Placebos and blinded (or double-blinded) clinical trial kits for use in
recognised clinical trials, put up in measured doses, even if they
might contain active medicaments.;
(b) in the description of goods column opposite heading 30.02,by the insertion of the
words “cell cultures, whether or not modified.” immediately after the words “
similar products”;
(c) by the deletion of subheadings of 3002.11.00 and 3002.19.00;
(d) by the deletion of subheadings of 3002.20.00 and 3002.30.00 and the substitution
therefor of the following:
HS Code Description of Goods Statistical Unit Customs Duty
Rate
3002.41.00
3002.42.00
3002.49.00
- Vaccines, toxins, cultures of
micro-organisms (excluding yeasts)
and similar products:
-- Vaccines for human medicine
-- Vaccines for veterinary medicine
-- Other
-
-
-
free
free
free
(e) by the insertion of the following new subheadings immediately after subheadings
3002.49.00:
HS Code Description of Goods Statistical Unit Customs Duty
Rate
3002.51.00
3002.59.00
- Cell cultures, whether or not
modified:
-- Cell therapy products
-- Other
-
-
free
free
(f) by the deletion of subheading 3006.20.00; and
(g) by the insertion of the following new subheading immediately after subheading
3006.92.00:
Customs and Excise (Amendment) [No.

ding 3006.20.00; and
(g) by the insertion of the following new subheading immediately after subheading
3006.92.00:
Customs and Excise (Amendment) [No.

45 of 2021 571

45 of 2021 571

HS Code Description of Goods Statistical Unit Customs Duty
Rate
3006.93.00 -- Placebos and blinded (or double-
blinded) clinical trial kits for a
recognised clinical trial, put up in
measured doses. Kg free
27. Chapter 32 is amended—
(a) by the insertion of the following new subheading immediately after subheading
3204.17.00:
HS Code Description of Goods Statistical Unit Customs Duty
Rate
3204.18.00 -- Carotenoid colouring matters and
preparations based thereon. Kg free; and
(b) in the Customs duty rate column opposite subheading 3206.49.00, by the deletion of
the figure “5%” and the substitution therefor of the word “free”. 28.

the Customs duty rate column opposite subheading 3206.49.00, by the deletion of
the figure “5%” and the substitution therefor of the word “free”. 28.

Chapter 34 is amended—
(a) in note 1(a) of the Notes by the deletion of the words “animal or vegetable fats” and
the substitution therefor of the words “animal, vegetable or microbial fats”; and
(b) by the deletion of heading 34.02 and the substitution therefor of the following:
HS Code Description of Goods Statistical Unit Customs Duty
Rate
34.02
3402.31.00
3402.39.00
3402.41.00
3402.42.00
3402.49.00
3402.50.00
3402.90.00
Organic surface-active agents
(other than soap); surface-active
preparations, washing
preparations (including auxiliary
washing preparations) and
cleaning preparations, whether
or notcontaining soap, other than
those of heading 34.01. - Anionic organic surface active
agents, whether or not put up for
retail sale:
-- Linear alkylbenzene sulphonic
acids and their salts
-- Other
- Other organic surface active
agents, whether or not put up for
retail sale :
-- Cationic
-- Non-ionic
-- Other
- Preparations put up for retail sale
- Other
Kg
Kg
Kg
Kg
Kg
Kg
Kg
5%
5%
5%
5%
5%
25%
25%. 572 No. 45 of 2021] Customs and Excise (Amendment)

-- Other
- Preparations put up for retail sale
- Other
Kg
Kg
Kg
Kg
Kg
Kg
Kg
5%
5%
5%
5%
5%
25%
25%. 572 No. 45 of 2021] Customs and Excise (Amendment)

29. Chapter 36 is amended by the deletion of heading 36.03 and the substitution therefor of the
following:
HS Code Description of Goods Statistical Unit Customs Duty
Rate
36.03
3603.10.10
3603.10.90
3603.20.10
3603.20.90
3603.30.10
3603.30.90
3603.40.10
3603.40.90
3603.50.10
3603.50.90
3603.60.10
3603.60.90
Safety fuses; detonating cords;
percussion or detonating caps;
igniters; electric detonators. -Safety fuses
--- Unassembled
--- Other
-Detonating cords
--- Unassembled
--- Other
- Percussion caps
--- Unassembled
--- Other
- Detonating caps
--- Unassembled
--- Other
- Igniters
--- Unassembled
--- Other
- Electric detonators
--- Unassembled
--- Other
No. No. No. No. No. No. No. No. No. No. No. No. 5%
25%
5%
25%
5%
25%
5%
25%
5%
25%
5%
25%. 30. Chapter 37 is amended in note 2 of the Notes by the insertion of the words “including
thermosensitive,” immediately after the word “photosensitive”.

. Chapter 37 is amended in note 2 of the Notes by the insertion of the words “including
thermosensitive,” immediately after the word “photosensitive”.

31 Chapter 38 is amended—
(a) in note 1 of the Notes by the—
(i) insertion of the following new note immediately after note 1 (b):
1(c) Products of heading 24.04; and
(ii) renumbering of notes 1(c), (d) and (e) as notes 1(d), (e) and (f), respectively;
(b) by the deletion of note 4(a) of the Notes and the substitution therefor of the following:
4(a) Individual materials or articles segregated from the waste, for example wastes
of plastics, rubber, wood, paper, textiles, glass or metals, electrical and
electronic waste and scrap (including spent batteries) which fall in their
appropriate headings of the Nomenclature;;
(c) by the deletion of note 7 of the Notes and the substitution therefor of the following:
7. -For the purposes of heading 38.26, the term “biodiesel” means mono-alkyl
esters of fatty acids of a kind used as a fuel, derived from animal, vegetable
or microbial fats and oils whether or not used.;
(d) by the deletion of notes 1 and 3 of the subheading Notes and the substitution therefor
of the following:
Customs and Excise (Amendment) [No. 45 of 2021 573

e deletion of notes 1 and 3 of the subheading Notes and the substitution therefor
of the following:
Customs and Excise (Amendment) [No. 45 of 2021 573

1.

1.

-subheadings 3808.52.00 and 3808.59.00 cover only goods of heading 38.08,
containing one or more of the following substances : alachlor (ISO); aldicarb
(ISO); aldrin (ISO); azinphos-methyl (ISO); binapacryl (ISO);
camphechlor (ISO) (toxaphene); captafol (ISO); carbofuran (ISO); chlordane
(ISO); chlordimeform (ISO); chlorobenzilate (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; endosulfan (ISO); ethylene dibromide (ISO)
(1,2- dibromoethane); ethylene dichloride (ISO) (1,2-dichloroethane);
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; perfluorooctane
sulphonic acid and its salts; perfluorooctane sulphonamides;
perfluorooctane sulphonyl fluoride; phosphamidon (ISO); 2,4,5-T (ISO)
(2,4,5-trichlorophenoxyacetic acid), its salts or its esters; tributyltin
compounds; trichlorfon (ISO).;
3.

luoride; phosphamidon (ISO); 2,4,5-T (ISO)
(2,4,5-trichlorophenoxyacetic acid), its salts or its esters; tributyltin
compounds; trichlorfon (ISO).;
3.

-subheadings 3824.81.00 to 3824.89.00 cover only mixtures and
preparations containing one or more of the following substances :
oxirane (ethylene oxide); polybrominated biphenyls (PBBs);
polychlorinated biphenyls (PCBs); polychlorinated terphenyls
(PCTs); tris(2,3-dibromopropyl) phosphate; aldrin (ISO);
camphechlor (ISO) (toxaphene); chlordane (ISO); chlordecone (ISO);
DDT (ISO) (clofenotane (INN); 1,1,1-trichloro-2,2- bis(p-
chlorophenyl)ethane); dieldrin (ISO, INN); endosulfan (ISO); endrin
(ISO); heptachlor (ISO); mirex (ISO); 1,2,3,4,5,6-
hexachlorocyclohexane (HCH (ISO)), including lindane (ISO, INN);
pentachlorobenzene (ISO); hexachlorobenzene (ISO);
perfluorooctane sulphonic acid, its salts; perfluorooctane
sulphonamides; perfluorooctane sulphonyl fluoride; tetra-, penta-
, hexa-, hepta- or octabromodiphenyl ethers; short-chain chlorinated
paraffins.

tane
sulphonamides; perfluorooctane sulphonyl fluoride; tetra-, penta-
, hexa-, hepta- or octabromodiphenyl ethers; short-chain chlorinated
paraffins.

Short-chain chlorinated paraffins are mixtures of compounds, with
a chlorination degree of more than 48 % by weight, with the following
molecular formula : CxH(2x-y+2)Cly, where x=10 - 13 and y= 1 –
13.;
(e) in the description of goods column opposite heading 38.16,by the insertion of the
words “including dolomite ramming mix,” immediately after the word
“compositions”;
(f) by the deletion of heading 38.22 and the substitution therefor of the following:
574 No. 45 of 2021] Customs and Excise (Amendment)

compositions”;
(f) by the deletion of heading 38.22 and the substitution therefor of the following:
574 No. 45 of 2021] Customs and Excise (Amendment)

HS Code Description of Goods Statistical Unit Customs Duty
Rate
338.22
3822.11.00
3822.12.00
3822.13.00
3822.19.00
3822.90.00
Diagnostic or laboratory reagents
on a backing, prepared diagnostic
or laboratory reagents whether or
not on a backing, whether or not
put up in the form of kits, other
than those of heading 30.06;
certified reference materials.

ory reagents whether or
not on a backing, whether or not
put up in the form of kits, other
than those of heading 30.06;
certified reference materials.

- Diagnostic or laboratory reagents
on a backing, prepared diagnostic or
laboratory reagents whether or not
on a backing, whether or not put up
in the form of kits
-- For malaria
-- For Zika and other diseases
transmitted by mosquitoes of the
genus Aedes
-- For blood-grouping
-- Other
- Other
Kg
Kg
Kg
Kg
Kg
free
free
free
free
free;
(g) by the deletion of subheadings 3824.70.00 to 3824.79.00;
(h) by the insertion of the following new subheading immediately after subheading
3824.88.00:
HS Code Description of Goods Statistical Unit Customs Duty
Rate
3824.89.00 -- Containing short-chain
chlorinated paraffins Kg 15%;
(i) by the insertion of the following new subheading immediately after subheading
3824.91.00:
HS Code Description of Goods Statistical Unit Customs Duty
Rate
3824.92.00 -- Polyglycol esters of
methylphosphonic acid
Kg 15%;
(j) by the insertion of the following new heading immediately after heading 38.26:
Customs and Excise (Amendment) [No. 45 of 2021 575

nic acid
Kg 15%;
(j) by the insertion of the following new heading immediately after heading 38.26:
Customs and Excise (Amendment) [No. 45 of 2021 575

HS Code Description of Goods Statistical Unit Customs Duty
Rate
38.27
3827.11.00
3827.12.00
3827.13.00
3827.14.00
3827.20.00
3827.31.00
3827.32.00
3827.39.00
Mixtures containing
halogenated derivatives of
methane, ethane or propane, not
elsewhere specified or included.

20.00
3827.31.00
3827.32.00
3827.39.00
Mixtures containing
halogenated derivatives of
methane, ethane or propane, not
elsewhere specified or included.

- Containing chlorofluorocarbons
(CFCs), whether or not containing
hydrochlorofluorocarbons
(HCFCs), perfluorocarbons (PFCs)
or hydrofluorocarbons (HFCs);
containing
hydrobromofluorocarbons
(HBFCs); containing carbon
tetrachloride; containing 1,1,1-
trichloroethane (methyl
chloroform) :
-- Containing chlorofluorocarbons
(CFCs), whether or not containing
hydrochlorofluorocarbons
(HCFCs), perfluorocarbons (PFCs)
or hydrofluorocarbons (HFCs)
-- Containing
hydrobromofluorocarbons
(HBFCs)
-- Containing carbon tetrachloride
-- Containing 1,1,1-trichloroethane
(methyl chloroform)
- Containing
bromochlorodifluoromethane
(Halon-1211),
bromotrifluoromethane (Halon-
1301) or dibromotetrafluoroethanes
(Halon-2402)
- Containing
hydrochlorofluorocarbons
(HCFCs), whether or not
containing perfluorocarbons (PFCs)
or hydrofluorocarbons (HFCs), but
not containing chlorofluorocarbons
(CFCs) :
-- Containing substances of
subheadings 2903.41 to 2903.48
-- Other, containing substances of
subheadings 2903.71 to 2903.75
-- Other
kg
kg
kg
kg
kg
kg
kg
kg
15%
15%
15%
15%
15%
15%
15%
15%
576 No. 45 of 2021] Customs and Excise (Amendment)

of
subheadings 2903.71 to 2903.75
-- Other
kg
kg
kg
kg
kg
kg
kg
kg
15%
15%
15%
15%
15%
15%
15%
15%
576 No. 45 of 2021] Customs and Excise (Amendment)

HS Code Description of Goods Statistical Unit Customs Duty
Rate
3827.40.00
3827.51.00
3827.59.00
3827.61.00
3827.62.00
3827.63.00
3827.64.00
3827.65.00
3827.68.00
3827.69.00
3827.90.00
- Containing methyl bromide
(bromomethane) or
bromochloromethane
- Containing trifluoromethane
(HFC-23) or perfluorocarbons
(PFCs) but not containing
chlorofluorocarbons (CFCs) or
hydrochlorofluorocarbons
(HCFCs) :
-- Containing trifluoromethane
(HFC-23)
-- Other
- Containing other
hydrofluorocarbons (HFCs) but
not containing chlorofluorocarbons
(CFCs) or
hydrochlorofluorocarbons
(HCFCs) :
-- Containing 15 % or more by
mass of 1,1,1-trifluoroethane
(HFC-143a)
-- Other, not included in the
subheading above, containing 55 %
or more by mass of
pentafluoroethane (HFC- 125) but
not containing unsaturated
fluorinated derivatives of acyclic
hydrocarbons (HFOs)
-- Other, not included in the
subheadings above, containing 40 %
or more by mass of
pentafluoroethane (HFC-125)
-- Other, not included in the
subheadings above, containing 30 %
or more by mass of 1,1,1,2-
tetrafluoroethane (HFC-134a) but
not containing unsaturated
fluorinated derivatives of acyclic
hydrocarbons (HFOs)
-- Other, not included in the
subheadings above, containing 20 %
or more by mass of
difluoromethane (HFC-32) and 20
% or more by mass of
pentafluoroethane (HFC-125)
-- Other, not included in the
subheadings above, containing
substances of subheadings 2903.41
to 2903.48
-- Other
- Other
kg
kg
kg
kg
kg
kg
kg
kg
kg
kg
kg
15%
15%
15%
15%
15%
15%
15%
15%
15%
15%
15%.

containing
substances of subheadings 2903.41
to 2903.48
-- Other
- Other
kg
kg
kg
kg
kg
kg
kg
kg
kg
kg
kg
15%
15%
15%
15%
15%
15%
15%
15%
15%
15%
15%.

Customs and Excise (Amendment) [No. 45 of 2021 577

Customs and Excise (Amendment) [No. 45 of 2021 577

32. Section VII is amended in note 2 of the Notes, by the deletion of the word “incidental”
and the substitution therefor of the word “subsidiary”. 33.

2. Section VII is amended in note 2 of the Notes, by the deletion of the word “incidental”
and the substitution therefor of the word “subsidiary”. 33.

Chapter 39 is amended-
(a) in note 2 (x) of the Notes, by the deletion of the words “lamps and lighting fittings” and
the substitution therefor of the words “luminaires and lighting fittings”;
(b) by the deletion of subheading 3907.20.00 and the substitution therefor of the following:
HS Code Description of Goods Statistical Unit Customs Duty
Rate
3907.21.11
3907.21.19
3907.21.20
3907.21.30
3907.21.90
3907.29.11
3907.29.12
3907.29.20
3907.29.30
3907.29.90
- Other polyethers :
-- Bis(polyoxyethylene)
methylphosphonate
--- Liquid or paste (including
emulsions, dispersions and
solutions):
---- Pigmented
---- Other
--- Other primary forms, not
pigmented
--- Blocks, lumps (including
moulding powders), granules, flakes
and similar bulk forms
--- Other
-- Other:
--- Liquid or paste (including
emulsions, dispersions and
solutions):
---- Pigmented
--- Other
--- Other primary forms, not
pigmented
--- Blocks, lumps (including moulding
powders), granules, flakes and similar
bulk forms
--- Other
Kg
Kg
Kg
Kg
Kg
Kg
Kg
Kg
Kg
Kg
Kg
free
free
free
free
free
free
free
free
free
free
free; and
(c) by the insertion of the following new subheadings immediately after subheading
3911.10.90:
578 No.

ee
free
free
free
free
free
free
free
free; and
(c) by the insertion of the following new subheadings immediately after subheading
3911.10.90:
578 No.

45 of 2021] Customs and Excise (Amendment)

45 of 2021] Customs and Excise (Amendment)

HS Code Description of Goods Statistical Unit Customs Duty
Rate
3911.20.11
3911.20.19
3911.20.20
3911.20.30
3911.20.90
- Poly(1,3-phenylene
methylphosphonate)
--- Liquid or paste (including
emulsions, dispersion and
solutions):
---- Pigmented
---- Other
--- Other primary forms, not
pigmented:
--- Blocks, lumps (including
moulding powders), granules, flakes
and similar bulk forms
--- Other primary forms, pigmented
kg
kg
kg
kg
kg
free
free
free
free
free. 34.

(including
moulding powders), granules, flakes
and similar bulk forms
--- Other primary forms, pigmented
kg
kg
kg
kg
kg
free
free
free
free
free. 34.

Chapter 40 is amended in the—
(a) Customs duty rate column opposite subheading 4011.20.10, by the deletion of the
word “free” and the substitution therefor of the figure “15%”;
(b) Customs duty rate column opposite subheading 4011.20.90,by the deletion of the
figures “25% or k3 per kg” and the substitution therefor of the figure “15%”;
(c) Customs duty rate column opposite subheadings 4011.70.00 and 4011.80.00, by the
deletion of the figure “25%” and the substitution therefor of the figure “15%”;
(d) Customs duty rate column opposite subheadings 4012.11.00 and 4012.12.00, by the
deletion of the figures “40% or k5 per kg” and the substitution therefor of the figure
“15%”;
(e) Customs duty rate column opposite subheading 4012.13.00, by the deletion of the
figure “25%” and the substitution therefor of the figure “15%”;
(f) Customs duty rate column opposite subheadings 4012.19.00 and 4012.20.00, by the
deletion of the figures “40% or k5 per kg” and the substitution therefor of the figure
“15%”
(g) Customs duty rate column opposite subheading 4012.90.00 by the deletion of the
figure “25%” and the substitution therefor of the figure “15%”; and
(h) by the deletion of subheading 4015.11.00 and the substitution therefor of the
following:
HS Code Description of Goods Statistical Unit Customs Duty
Rate
4015.12 -- Of a kind used for medical,
surgical, dental or veterinary
purposes
Kg free
Customs and Excise (Amendment) [No.

ical Unit Customs Duty
Rate
4015.12 -- Of a kind used for medical,
surgical, dental or veterinary
purposes
Kg free
Customs and Excise (Amendment) [No.

45 of 2021 579

45 of 2021 579

35. Chapter 42 is amended in note 2 (k) of the Notes by the deletion of the words “lamps
and lighting fittings” and the substitution therefor of the words “luminaires and lighting fittings”. 36. Chapter 44 is amended—
(a) in note 1 (o) of the Notes, by the deletion of the words “lamps and lighting fittings” and
the substitution therefor of the words “luminaires and lighting fittings”;
(b) in the Subheading Note, by the insertion of the following new notes immediately after
note 1:
2. -For the purposes of subheading 4401.32, the expression “wood briquettes”
means by products such as cutter shavings, saw dust or chips, of the mechanical
wood processing industry, furniture making 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
briquettes are in the form of cubiform, polyhedral or cylindrical units with
the minimum cross-sectional dimension greater than 25 mm. 3. -For the purposes of subheading 4407.13, “S-P-F” refers to wood sourced from
mixed stands of spruce, pine and fir where the proportion of each species
varies and is unknown. 4.

ading 4407.13, “S-P-F” refers to wood sourced from
mixed stands of spruce, pine and fir where the proportion of each species
varies and is unknown. 4.

-For the purposes of subheading 4407.14, “Hem-fir” refers to wood sourced
from mixed stands of Western hemlock and fir where the proportion of each
species varies and is unknown.;
(c) by the insertion of the following new subheading immediately after subheading
4401.31.00:
HS Code Description of Goods Statistical Unit Customs Duty
Rate
4401.32.00 — Wood briquettes tonne 40%;
HS Code Description of Goods Statistical Unit Customs Duty
Rate
4401.41.00
4401.49.00
-Sawdust and wood waste and scrap,
not agglomerated :
-- Sawdust
-- Other
tonne
tonne
40%;
40%;
(d) by the deletion of subheading 4401.40.00 and the substitution therefor of the following:
(e) by the insertion of the following new subheading immediately after subheading
4402.10.00:
580 No. 45 of 2021] Customs and Excise (Amendment)

wing:
(e) by the insertion of the following new subheading immediately after subheading
4402.10.00:
580 No. 45 of 2021] Customs and Excise (Amendment)

HS Code Description of Goods Statistical Unit Customs Duty
Rate
4402.20.00 - Of shell or nut Kg 40%;
(f) in the description of goods column opposite subheadings 4403.21.00, 4403.23.00 and
4403.25.00,by the deletion of the word “any” and the substitution therefor of the
words “the smallest”;
(g) by the insertion of the following new subheading immediately after subheading
4403.41.00:
HS Code Description of Goods Statistical Unit Customs Duty
Rate
4403.42.00 -- Teak m3 40%;
(h) in the description of goods column opposite subheadings 4403.93.00 and 4403.95.00,by
the deletion of the word “any” and the substitution therefor of the words “the
smallest”;
(i) by the insertion of the following new subheadings immediately after subheading
4407.12.00:
HS Code Description of Goods Statistical Unit Customs Duty
Rate
4407.13.00
4407.14.00
-- Of S-P-F (spruce (Picea spp.),
pine(Pinus spp.) and fir
(Abies spp.))
-- Of Hem-fir (Western
hemlock(Tsuga
heterophylla) and fir
(Abiesspp.)).

4.00
-- Of S-P-F (spruce (Picea spp.),
pine(Pinus spp.) and fir
(Abies spp.))
-- Of Hem-fir (Western
hemlock(Tsuga
heterophylla) and fir
(Abiesspp.)).

m3
m3
40%;
40%;
(j) by the insertion of the following new subheading immediately after subheading
4407.22.00:
HS Code Description of Goods Statistical Unit Customs Duty
Rate
4407.23.00 -- Teak m3 40%;
(k) by the insertion of the following new subheadings immediately after subheading
4412.39.00:
Customs and Excise (Amendment) [No. 45 of 2021 581

40%;
(k) by the insertion of the following new subheadings immediately after subheading
4412.39.00:
Customs and Excise (Amendment) [No. 45 of 2021 581

HS Code Description of Goods Statistical Unit Customs Duty
Rate
4412.41.00
4412.42.00
4412.49.00
4412.51.00
4412.52.00
4412.59.00
-Laminated veneered lumber (LVL):
-- With at least one outer ply of
tropical wood
-- Other, with at least one outer ply
of non-coniferous wood
-- Other, with both outer plies of
coniferous wood
-Blockboard, laminboard and
battenboard:
-- With at least one outer ply of
tropical wood
-- Other, with at least one outer ply
of non-coniferous wood
-- Other, with both outer plies of
coniferous wood
Kg
Kg
Kg
Kg
Kg
Kg
40%
40%
40%
40%
40%
40%;
(l) by the deletion of subheadings 4412.94.00 to 4412.99.00 and the substitution therefor
of the following:
HS Code Description of Goods Statistical Unit Customs Duty
Rate
4412.91.00
4412.92.00
4412.99.00
-- With at least one outer ply of
tropical wood
-- Other, with at least one outer ply
of non-coniferous wood
-- Other, with both outer plies of
coniferous wood
Kg
Kg
Kg
40%
40%
40%;
(m) by the deletion of heading 44.14 and the substitution therefor of the following:
HS Code Description of Goods Statistical Unit Customs Duty
Rate
44.14
4414.10.00
4414.90.00
Wooden frames for paintings,
photographs, mirrors or similar
objects.

cription of Goods Statistical Unit Customs Duty
Rate
44.14
4414.10.00
4414.90.00
Wooden frames for paintings,
photographs, mirrors or similar
objects.

- Of tropical wood
- Other
Kg
Kg
40%
40%;
(n) by the deletion of subheadings 4418.10.00 and 4418.20.00 and the substitution therefor
of the following:
582 No. 45 of 2021] Customs and Excise (Amendment)

e deletion of subheadings 4418.10.00 and 4418.20.00 and the substitution therefor
of the following:
582 No. 45 of 2021] Customs and Excise (Amendment)

HS Code Description of Goods Statistical Unit Customs Duty
Rate
44.18
4418.11.00
4418.19.00
4418.21.00
4418.29.00
- Windows, French-windows and
their frames :
-- Of tropical wood
-- Other
- Doors and their frames and
thresholds :
-- Of tropical wood
-- Other
Kg
Kg
Kg
Kg
40%
40%
40%;
40%;
(o) by the insertion of the following new subheadings immediately after subheading
4418.29.00:
HS Code Description of Goods Statistical Unit Customs Duty
Rate
4418.30.00 - Posts and beams other than
products of subheadings 4418.81 to
4418.89
Kg 40%
(p) by the deletion of subheading 4418.60.00;
(q) by the insertion of the following new subheadings immediately after subheading
4418.79.00:
HS Code Description of Goods Statistical Unit Customs Duty
Rate
4418.81.00
4418.82.00
4418.83.00
4418.89.00
-Engineered structural timber
products:
-- Glue-laminated timber (glulam)
-- Cross-laminated timber (CLT or
X-lam)
-- I beams
-- Other
m3
m3
m3
m3
40%
40%
40%
40%;
(r) by the insertion of the following new subheadings immediately after subheading
4418.91.00:
HS Code Description of Goods Statistical Unit Customs Duty
Rate
4418.92.00 — Cellular wood panels m3 40%
(s) by the insertion of the following new subheadings immediately after subheading
4419.19.00:
Customs and Excise (Amendment) [No.

wood panels m3 40%
(s) by the insertion of the following new subheadings immediately after subheading
4419.19.00:
Customs and Excise (Amendment) [No.

45 of 2021 583

45 of 2021 583

HS Code Description of Goods Statistical Unit Customs Duty
Rate
4419.20.00 - Of tropical wood Kg 40%
(t) by the deletion of the subheading 4420.10.00 and the substitution therefor of the
following:
HS Code Description of Goods Statistical Unit Customs Duty
Rate
4420.11.00
4420.19.00
- Statuettes and other ornaments :
-- Of tropical wood
-- Other
Kg
Kg
40%
40%
(u) by the insertion of the following new subheadings immediately after subheading
4421.10.00:
HS Code Description of Goods Statistical Unit Customs Duty
Rate
4421.20.00 - Coffins Kg 40%
37. Chapter 46 is amended in note 2(e) of the Notes,by the deletion of the words “lamps
and lighting fittings” and the substitution therefor of the words “luminaires and lighting fittings”. 38. Chapter 48 is amended—
(a) in note 2(q) of the Notes, by the deletion of the words “for babies”;
(b) by the deletion of note 5 of the Notes and the substitution therefor of the following:
5.

of the Notes, by the deletion of the words “for babies”;
(b) by the deletion of note 5 of the Notes and the substitution therefor of the following:
5.

-For the purposes of heading 48.02, the expressions “paper and
paperboard, of a kind used for writing, printing or other graphic
purposes” and “non-perforated punch-cards and punch tape paper”
mean paper and paperboard made mainly from bleached pulp or
from pulp obtained by a mechanical or chemi-mechanical process
and satisfying any of the following criteria:
(A) For paper or paperboard weighing not more than 150 g/
m2:
(a) 10% or more of fibres obtained by a mechanical or chemi-
mechanical process; and
1. weighing not more than 80 g/m2; or
2. coloured throughout the mass; or
(b) containing more than 8% ash; and
1. weighing not more than 80 g/m2; or
2. coloured throughout the mass; or
(c) containing more than 3% ash and having a brightness of
60% or more; or
584 No. 45 of 2021] Customs and Excise (Amendment)

throughout the mass; or
(c) containing more than 3% ash and having a brightness of
60% or more; or
584 No. 45 of 2021] Customs and Excise (Amendment)

(d) containing more than 3% but not more than 8% ash,
having a brightness less than 60%, and a burst index
equal to or less than 2.5 kPa·m2/g; or
(e) containing 3% ash or less, having a brightness of 60% or
more and a burst index equal to or less than
2.5kPa·m2/g. (B) For paper or paperboard weighing more than 150g/m2:
(a) coloured throughout the mass; or
(b) having a brightness of 60% or more, and
1. a caliper of 225 micrometres (microns) or less,
or
2. a caliper of more than 225 micrometres
(microns) but not more than 508 micrometres
(microns) and an ash content of more than
3%; or
(c) having a brightness of less than 60%, a caliper of 254
micrometres (microns) or less and an ash content
of more than 8%. Heading 48.02 does not, however, cover filter paper
or paperboard (including tea-bag paper) or felt paper
or paperboard.; and
(c) in note 12 of the Notes, by the deletion of the word “incidental” and the substitution
therefor of the word “subsidiary”. 39.

or paperboard.; and
(c) in note 12 of the Notes, by the deletion of the word “incidental” and the substitution
therefor of the word “subsidiary”. 39.

Chapter 49 is amended by the deletion of heading 49.05 and the substitution therefor of
the following:
HS Code Description of Goods Statistical Unit Customs Duty
Rate
49.05
4905.20.10
4905.20.90
4905.90.10
4905.90.90
Maps and hydrographic or similar
charts of all kinds, including
atlases, wall maps, topographical
plans and globes, printed
- In book form:
--- incorporating advertising matter
--- Other
- Other:
--- incorporating advertising matter
--- Other
Kg
Kg
Kg
Kg
25%
free
25%
free. 40. Section XI is amended in the Notes by the —
(a) insertion in note 1 (b) of the words “filtering or” immediately after the word “except”;
(b) deletion in note 1 (s) of the words “lamps and lighting fittings” and the substitution
therefor of the words “luminaires and lighting fittings”;
(c) deletion in note 1 (u) of the words “for babies”; and
Customs and Excise (Amendment) [No. 45 of 2021 585

words “luminaires and lighting fittings”;
(c) deletion in note 1 (u) of the words “for babies”; and
Customs and Excise (Amendment) [No. 45 of 2021 585

(d) insertion of the following note immediately after note 14:
15.- Subject to Note 1 to Section XI, textiles, garments and other textile articles,
incorporating chemical, mechanical or electronic components for additional
functionality, whether incorporated as built-in components or within the
fibre or fabric, are classified in their respective headings in Section XI provided
that they retain the essential character of the goods of this Section. 41. Chapter 55 is amended—
(a) by the deletion of subheading 5501.10.00 and the substitution therefor of the following:
HS Code Description of Goods Statistical Unit Customs Duty
Rate
5501.11.00
5501.19.00
- Of nylon or other polyamides:
-- Of aramids
-- Other
Kg
Kg
5%
5%;
(b) in the Customs duty rate column opposite subheadings 5509.11.00, 5509.12.00 and
5509.22.00, by the deletion of the figure “5%” and the substitution therefor of the
figure “25%”; and
(c) in the Customs duty rate column opposite subheadings 5509.31.00, 5509.32.00 and
5511.10.00, by the deletion of the figure “15%” and the substitution therefor of the
figure “25%”. 42.

opposite subheadings 5509.31.00, 5509.32.00 and
5511.10.00, by the deletion of the figure “15%” and the substitution therefor of the
figure “25%”. 42.

Chapter 56 is amended by the deletion of note 1 (f) of the Notes and the substitution
therefor of the following:
(f) Sanitary towels (pads) and tampons, napkins (diapers) and napkin liners and similar
articles of heading 96.19. 43. Chapter 57 is amended—
(a) in the description of goods column opposite heading 57.03, by the insertion of the
words “(including turf),” immediately after the word “coverings”; and
(b) by the deletion of subheadings 5703.20.00 and 5703.30.00 and the substitution therefor
of the following:
HS Code Description of Goods Statistical Unit Customs Duty
Rate
5703.21.00
5703.29.00
5703.31.00
5703.39.00
- Of nylon or other polyamides:
-- Turf
-- Other
- Of other man-made textile materials:
--Turf
-- Other
m2
m2
m2
m2
25%
25%
25%
25%. \
44. Chapter 58 is amended by the deletion of the subheadings 5802.11.00 and 5802.19.00
and the substitution therefor of the following:
586 No. 45 of 2021] Customs and Excise (Amendment)

letion of the subheadings 5802.11.00 and 5802.19.00
and the substitution therefor of the following:
586 No. 45 of 2021] Customs and Excise (Amendment)

HS Code Description of Goods Statistical Unit Customs Duty
Rate
5802.10.00 - Terry towelling and similar
woventerry fabrics, of cotton
Kg 25%
45. Chapter 59 is amended by the—
(a) deletion of notes 3, 4, 5, 6 and 7 of the Notes and the substitution therefor of the
following:
3. -For the purposes of heading 59.03, “textile fabrics laminated with
plastics” means products made by the assembly of one or more
layers of fabrics with one or more sheets or film of plastics which
are combined by any process that bonds the layers together, whether
or not the sheets or film of plastics are visible to the naked eye in
the cross-section. 4. -For the purposes of heading 59.05, the expression “textile wall
coverings” applies to products in rolls, of a width of not less than
45 cm, suitable for wall or ceiling decoration, consisting of a textile
surface which has been fixed on a backing or has been treated on the
back (impregnated or coated to permit pasting). This heading does not, however, apply to wall coverings consisting
of textile flock or dust fixed directly on a backing of paper (heading
48.14) or on a textile backing (generally heading 59.07). 5.

verings consisting
of textile flock or dust fixed directly on a backing of paper (heading
48.14) or on a textile backing (generally heading 59.07). 5.

-For the purposes of heading 59.06, the expression “rubberised textile
fabrics” means:
(a) Textile fabrics impregnated, coated, covered or laminated with
rubber:
(i) weighing not more than 1,500 g/m2; or
(ii) weighing more than 1,500 g/m2 and containing more
than 50 % by weight of textile material;
(b) Fabrics made from yarn, strip or the like, impregnated, coated,
covered or sheathed with rubber, of heading 56.04; and
(c) Fabrics composed of parallel textile yarns agglomerated with
rubber, irrespective of their weight per square metre. This heading does not, however, apply to plates, sheets or strip of
cellular rubber, combined with textile fabric, where the textile fabric
is present merely for reinforcing purposes (Chapter 40), or textile
products of heading 58.11. 6. -Heading 59.07 does not apply to:
Customs and Excise (Amendment) [No. 45 of 2021 587

g purposes (Chapter 40), or textile
products of heading 58.11. 6. -Heading 59.07 does not apply to:
Customs and Excise (Amendment) [No. 45 of 2021 587

(a) Fabrics in which the impregnation, coating or covering cannot be
seen with the naked eye (usually Chapters 50 to 55, 58 or 60);
for the purpose of this provision, no account should be taken of
any resulting change of colour;
(b) Fabrics painted with designs (other than painted canvas being
theatrical scenery, studio back-cloths or the like);
(c) Fabrics partially covered with flock, dust, powdered cork or the
like and bearing designs resulting from these treatments; however,
imitation pile fabrics remain classified in this heading;
(d) Fabrics finished with normal dressings having a basis of amylaceous
or similar substances;
(e) Wood veneered on a backing of textile fabrics (heading 44.08);
(f) Natural or artificial abrasive powder or grain, on a backing of textile
fabrics (heading 68.05);
(g) Agglomerated or reconstituted mica, on a backing of textile fabrics
(heading 68.14); or
(h) Metal foil on a backing of textile fabrics (generally Section XIV or
XV). 7.

constituted mica, on a backing of textile fabrics
(heading 68.14); or
(h) Metal foil on a backing of textile fabrics (generally Section XIV or
XV). 7.

- Heading 59.10 does not apply to:
(a) Transmission or conveyor belting, of textile material, of a thickness
of less than 3 mm; or
(b) Transmission or conveyor belts or belting of textile fabric
impregnated, coated, covered or laminated with rubber or made
from textile yarn or cord impregnated, coated, covered or sheathed
with rubber (heading 40.10). 8. - Heading 59.11 applies to the following goods, which do not fall in any
other heading of Section XI:
(a) Textile products in the piece, cut to length or simply cut to
rectangular (including square) shape (other than those having
the character of the products of headings 59.08 to 59.10), the
following only:
(i) textile fabrics, felt and felt-lined woven fabrics, coated,
covered or laminated with rubber, leather or other
material, of a kind used for card clothing, and
similar fabrics of a kind used for other technical
purposes, including narrow fabrics made of velvet
impregnated with rubber, for covering weaving
spindles (weaving beams);
588 No. 45 of 2021] Customs and Excise (Amendment)

rrow fabrics made of velvet
impregnated with rubber, for covering weaving
spindles (weaving beams);
588 No. 45 of 2021] Customs and Excise (Amendment)

(ii) bolting cloth;
(iii) filtering or straining cloth of a kind used in oil presses
or the like, of textile material or of human hair;
(iv) flat woven textile fabrics with multiple warp or weft,
whether or not felted, impregnated or coated, of a
kind used in machinery or for other technical
purposes;
(v) textile fabrics reinforced with metal, of a kind used for
technical purposes;
(vi) cords, braids and the like, whether or not coated,
impregnated or reinforced with metal, of a kind
used in industry as packing or lubricating materials;
(b) Textile articles (other than those of headings 59.08 to 59.10) of
a kind used for technical purposes (for example, textile
fabrics and felts, endless or fitted with linking devices, of a
kind used in papermaking or similar machines (for example,
for pulp or asbestos-cement), gaskets, washers, polishing
discs and other machinery parts).;
(b) in the description of goods column opposite heading 59.11, by the deletion of the
words “Note 7” and the substitution therefor of the words “Note 8”; and
(c) in the description of goods column opposite subheading 5911.40.00 by the deletion of
the word “Straining” and the substitution therefor of the words “Filtering or straining”.

ods column opposite subheading 5911.40.00 by the deletion of
the word “Straining” and the substitution therefor of the words “Filtering or straining”.

46. Chapter 61 is amended by the –
(a) deletion of note 4 of the Notes and the substitution therefor of the following:
4. - Headings 61.05 and 61.06 do not cover garments with pockets below
the waist, with a ribbed waistband or other means of tightening at the
bottom of the garment, or garments having an average of less than 10
stitches per linear centimetre in each direction counted on an area
measuring at least 10 cm x 10 cm. Heading 61.05 does not cover sleeveless
garments. “Shirts” and “shirt-blouses” are garments designed to cover the upper
part of the body, having long or short sleeves and a full or partial
opening starting at the neckline. “Blouses” are loose-fitting garments
also designed to cover the upper part of the body but may be sleeveless
and with or without an opening at the neckline. “Shirts”, “shirt-blouses”
and “blouses” may also have a collar.; and
(b) in the description of goods column opposite subheading 6116.10.00, by the deletion
of the words “or covered” and the substitution therefor of the words “covered
or laminated”. 47. Chapter 62 is amended—
(a) in the Notes by the—
Customs and Excise (Amendment) [No. 45 of 2021 589

n therefor of the words “covered
or laminated”. 47. Chapter 62 is amended—
(a) in the Notes by the—
Customs and Excise (Amendment) [No. 45 of 2021 589

(i) insertion of the following new note immediately after note 3:
4. - Headings 62.05 and 62.06 do not cover garments with pockets
below the waist, with a ribbed waistband or other means of
tightening at the bottom of the garment. Heading 62.05 does
not cover sleeveless garments. “Shirts” and “shirt-blouses” are garments designed to cover
the upper part of the body, having long or short sleeves and a
full or partial opening starting at the neckline. “Blouses” are
loose-fitting garments also designed to cover the upper part
of the body but may be sleeveless and with or without an
opening at the neckline. “Shirts”, “shirt-blouses” and “blouses”
may also have a collar.; and
(ii) renumbering of notes 4, 5, 6, 7, 8 and 9 as notes 5, 6, 7, 8, 9 and 10,
respectively;
(b) by the deletion of heading 62.01 and the substitution therefor of the following:
HS Code Description of Goods Statistical Unit Customs Duty
Rate
Men’s or boys’ overcoats, car-
coats, capes, cloaks, anoraks
(including ski-jackets), wind-
cheaters, wind-jackets and similar
articles, other than those of
heading 62.03. -Of wool or fine animal hair
-Of cotton
-Of man-made fibres
-Of other textile materials
No. No. No. No.

r
articles, other than those of
heading 62.03. -Of wool or fine animal hair
-Of cotton
-Of man-made fibres
-Of other textile materials
No. No. No. No.

25%
25%
25%
25%;
62.01
6201.20.00
6201.30.00
6201.40.00
6201.90.00
(c) by the deletion of heading 62.02 and the substitution therefor of the following:
HS Code Description of Goods Statistical Unit Customs Duty
Rate
Women’s or girls’ overcoats, car-
coats, capes, cloaks, anoraks
(including ski-jackets), wind-
cheaters, wind-jackets and similar
articles, other than those of
heading 62.04. -Of wool or fine animal hair
-Of cotton
-Of man-made fibres
-Of other textile materials
No. No. No. No. 25%
25%
25%
25%;
62.02
6202.20.00
6202.30.00
6202.40.00
6202.90.00
590 No. 45 of 2021] Customs and Excise (Amendment)

extile materials
No. No. No. No. 25%
25%
25%
25%;
62.02
6202.20.00
6202.30.00
6202.40.00
6202.90.00
590 No. 45 of 2021] Customs and Excise (Amendment)

(d) in the description of goods column opposite subheading 6210.20.00,by the deletion of
the words “subheadings 6201.11.00 to 6201.19.00” and the substitution therefor of
the following words “heading 62.01”; and
(e) in the description of goods column opposite subheading 6210.30.00,by the deletion of
the words “Subheadings 6202.11.00 to 6202.19.00” and the substitution therefor of
the following words”heading 62.02". 48 Chapter 63 is amended—
(a) in the description of goods column opposite heading 63.06, by the insertion of the
words “(including temporary canopies and similar articles)” immediately after the
word “tents”; and
(b) in the description of goods column opposite subheading 6306.20.00 by the insertion of
the words “(including temporary canopies and similar articles):” immediately after
the word “Tents”. 49. Chapter 67 is amended in note 1(a) of the Notes by the deletion of the word “Straining”
and the substitution therefor of the words “Filtering or straining”. 50.

is amended in note 1(a) of the Notes by the deletion of the word “Straining”
and the substitution therefor of the words “Filtering or straining”. 50.

Chapter 68 is amended—
(a) in note 1(k) of the Notes by the deletion of the words “lamps and lighting fittings” and
the substitution therefor of the words “luminaires and lighting fittings”;
(b) in the description of goods column opposite subheading 6802.10.00,by the deletion of
the words “surface area” and the substitution therefor of the word “face”;
(c) by the deletion of subheadings 6812.92.00 and 6812.93.00;
(d) by the deletion of subheading 6815.10.00 and the substitution therefor of the following:
HS Code Description of Goods Statistical Unit Customs Duty
Rate
- Carbon fibres; articles of carbon
fibres for non-electrical uses; other
articles of graphite or other carbon
for non-electrical uses:
-- Carbon fibres
-- Fabrics of carbon fibres
-- Other articles of carbon fibres
-- Other
Kg
Kg
Kg
Kg
15%
15%
15%
15%; and
6815.11.00
6815.12.00
6815.13.00
6815.19.00
(e) in the description of goods column opposite subheading 6815.91.00 by the deletion of
the words “dolomite or chromite” and the substitution therefor of the words
“magnesia in the form of periclase, dolomite including in the form of dolime, or
chromite”. 51.

r chromite” and the substitution therefor of the words
“magnesia in the form of periclase, dolomite including in the form of dolime, or
chromite”. 51.

Chapter 69 is amended—
(a) by the deletion of note 1 of the Notes and the substitution therefor of the following:
Customs and Excise (Amendment) [No. 45 of 2021 591

amended—
(a) by the deletion of note 1 of the Notes and the substitution therefor of the following:
Customs and Excise (Amendment) [No. 45 of 2021 591

1.-This Chapter applies only to ceramic products which have been fired after
shaping:
(a) Headings 69.04 to 69.14 apply only to such products other than
those classifiable in headings 69.01 to 69.03;
(b) Articles heated to temperatures less than 800°C for purposes such
as curing of resins, accelerating hydration reactions, or for the
removal of water or other volatile components, are not considered
to be fired. Such articles are excluded from Chapter 69; and
(c) Ceramic articles are obtained by firing inorganic, non-
metallicmaterials which have been prepared and shaped
previously at, in general, room temperature.

mic articles are obtained by firing inorganic, non-
metallicmaterials which have been prepared and shaped
previously at, in general, room temperature.

Raw materials
comprise, inter alia,clays, siliceous materials including fused
silica, materials with a high melting point, such as oxides, carbides,
nitrides, graphite or other carbon, and in some cases binders
such as refractory clays or phosphates.;
(b) in note 2 (ij) of the Notes, by the deletion of the words “lamps and lighting fittings” and
the substitution therefor of the words “luminaires and lighting fittings”;
(c) in the description of goods column opposite heading 69.03,by the deletion of the words
“and rods” and the substitution therefor of the words “rods and slide gates”;
(d) in the description of goods column opposite subheading 6903.10.00,by the deletion of
the words “graphite or other carbon or of the mixture of these products” and the
substitution therefor of the words “free carbon”; and
(e) in the Customs duty rate column opposite subheadings 6907.21.00, 6907.22.00,
6907.23.00, 6907.30.00 and 6907.40.00 by the deletion of the figure “15%” and the
substitution therefor of the figure “25%”. 52.

07.21.00, 6907.22.00,
6907.23.00, 6907.30.00 and 6907.40.00 by the deletion of the figure “15%” and the
substitution therefor of the figure “25%”. 52.

Chapter 70 is amended—
(a) in note 1 of the Notes by the deletion of notes 1 (d), (e), (f) and (g) and the substitution
therefor of the following:
(d) front windscreens (windshields), rear windows and other windows, framed,
for vehicles of Chapters 86 to 88;
(e) front windscreens (windshields), rear windows and other windows, whether
or not framed, incorporating heating devices or other electrical or electronic
devices, for vehicles of Chapters 86 to 88;
(f) optical fibres, optically worked optical elements, hypodermic syringes,
artificial eyes, thermometers, barometers, hydrometers or other articles of
Chapter 90;
(g) luminaires and lighting fittings, illuminated signs, illuminated name-plates or
the like, having a permanently fixed light source, or parts thereof of heading
94.05;
592 No. 45 of 2021] Customs and Excise (Amendment)

ame-plates or
the like, having a permanently fixed light source, or parts thereof of heading
94.05;
592 No. 45 of 2021] Customs and Excise (Amendment)

(h) toys, games, sports requisites, Christmas tree ornaments or other articles of
Chapter 95 (excluding glass eyes without mechanisms for dolls or for
other articles of Chapter 95); or
(ij) buttons, fitted vacuum flasks, scent or similar sprays or other articles of
Chapter 96.;
(b) in the description of goods column opposite heading 70.01,by the insertion of the
words”excluding glass from cathode ray tubes or other activated glass of heading
85.49;” immediately after the words “ scrap of glass”;
(c) in the description column opposite heading 70.11,by the insertion of the words “ and
light sources” immediately after the words “electric lamps”; and
(d) by the deletion of heading 70.19 and the substitution therefor of the following:
HS Code Description of Goods Statistical Unit Customs Duty
Rate
Glass fibres (including glass wool)
and articles thereof (for example,
yarn, rovings, woven fabrics).

tion of Goods Statistical Unit Customs Duty
Rate
Glass fibres (including glass wool)
and articles thereof (for example,
yarn, rovings, woven fabrics).

- Slivers, rovings, yarn and chopped
strands and mats thereof :
-- Chopped strands, of a length of
not more than 50 mm
--Rovings
-- Other yarn, slivers
--Mechanically bonded mats
-- Chemically bonded mats
-- Other
-Mechanically bonded fabrics :
-- Closed woven fabrics of rovings
-- Other closed fabrics of rovings
-- Closed woven fabrics, plain weave,
of yarns, not coated or laminated
-- Closed woven fabrics, plain weave,
of yarns, coated or laminated
-- Open woven fabrics of a width not
exceeding 30 cm
-- Open woven fabrics of a width
exceeding 30 cm
-- Other
-Chemically bonded fabrics :
-- Veils (thin sheets)
-- Other closed fabrics
-- Other open fabrics
- Glass wool and articles of glass
wool
- Other
Kg
Kg
Kg
Kg
Kg
Kg
Kg
Kg
Kg
Kg
Kg
Kg
Kg
Kg
Kg
Kg
Kg
Kg
5%
5%
5%
15%
15%
15%
15%
15%
15%
15%
15%
15%
15%
15%
15%
15%
15%
15%. 70.19
7019.11.00
7019.12.00
7019.13.00
7019.14.00
7019.15.00
7019.19.00
7019.61.00
7019.62.00
7019.63.00
7019.64.00
7019.65.00
7019.66.00
7019.69.00
7019.71.00
7019.72.00
7019.73.00
7019.80.00
7019.90.00
Customs and Excise (Amendment) [No. 45 of 2021 593

7019.64.00
7019.65.00
7019.66.00
7019.69.00
7019.71.00
7019.72.00
7019.73.00
7019.80.00
7019.90.00
Customs and Excise (Amendment) [No. 45 of 2021 593

53. Chapter 71 is amended by the—
(a) deletion of subheadings 7104.20.00 and 7104.90.00 and the substitution therefor of
the following:
HS Code Description of Goods Statistical Unit Customs Duty
Rate
- Other, unworked or simply sawn
or roughly shaped :
-- Diamonds
-- Other
- Other :
-- Diamonds
-- Other
Kg
Kg
Kg
Kg
25%
25%
25%
25%; and
7104.21.00
7104.29.00
7104.91.00
7104.99.00
(b) in the description of goods column opposite heading 71.12 by the insertion of the
words “other than goods of heading 85.49.” immediately after the words “recovery
of precious metal”. 54.

pposite heading 71.12 by the insertion of the
words “other than goods of heading 85.49.” immediately after the words “recovery
of precious metal”. 54.

Section XV is amended in the Notes-
(a) by the deletion in note 1(k) of the words “lamps and lighting fittings” and the substitution
therefor of the words “luminaires and lighting fittings”;
(b) by the deletion of note 2(a) and the substitution therefor of the following:
(a) Articles of heading 73.07, 73.12, 73.15, 73.17 or 73.18 and similar articles of
other base metal, other than articles specially designed for use exclusively
in implants in medical, surgical, dental or veterinary sciences (heading
90.21);
(c) by the insertion in note 7 of the word “ General” immediately after the words “under
the”;
(d) by the deletion of note 8(a) and the substitution therefor of the following:
(a) Waste and scrap
(i) all metal waste and scrap;
(ii) metal goods definitely not usable as such because of breakage,
cutting-up, wear or other reasons.; and
(e) by the insertion of the following new note immediately after note 8:
9.

sable as such because of breakage,
cutting-up, wear or other reasons.; and
(e) by the insertion of the following new note immediately after note 8:
9.

For the purposes of Chapters 74 to 76 and 78 to 81, the following
expressions have the meanings hereby assigned to them:
(a) Bars and rods
Rolled, extruded, drawn or forged products, not in coils, which
have a uniform solid cross-section along their whole length in
the shape of circles, ovals, rectangles (including squares),
equilateral triangles or regular convex polygons (including
“flattened circles” and “modified rectangles”, of which two
594 No. 45 of 2021] Customs and Excise (Amendment)

s or regular convex polygons (including
“flattened circles” and “modified rectangles”, of which two
594 No. 45 of 2021] Customs and Excise (Amendment)

opposite sides are convex arcs, the other two sides being straight,
of equal length and parallel). Products with a rectangular
(including square), triangular or polygonal cross-section may
have corners rounded along their whole length. The thickness of
such products which have a rectangular (including “modified
rectangular”) cross-section exceeds one-tenth of the width. The
expression also covers cast or sintered products, of the same
forms and dimensions, which have been subsequently worked
after production (otherwise than by simple trimming or de-
scaling), provided that they have not thereby assumed the
character of articles or products of other headings. Wire-bars and billets of Chapter 74 with their ends tapered or
otherwise worked simply to facilitate their entry into machines
for converting them into, for example, drawing stock (wire-rod)
or tubes, are however to be taken to be unwrought copper of
heading 74.03.

to machines
for converting them into, for example, drawing stock (wire-rod)
or tubes, are however to be taken to be unwrought copper of
heading 74.03.

This provision applies mutatis mutandis to the
products ofChapter 81
(b) Profiles
Rolled, extruded, drawn, forged or formed products, coiled or
not, of a uniform cross-section along their whole length, which
do not conform to any of the definitions of bars, rods, wire,
plates, sheets, strip, foil, tubes or pipes. The expression also
covers cast or sintered products, of the same forms, which have
been subsequently worked after production (otherwise than by
simple trimming or de-scaling), provided that they have not
thereby assumed the character of articles or products of other
headings. (c) Wire
Rolled, extruded or drawn products, in coils, which have a
uniform solid cross-section along their whole length in the shape
of circles, ovals, rectangles (including squares), equilateral
triangles or regularconvex polygons (including “flattened circles”
and “modified rectangles”, of which two opposite sides are
convex arcs, the other two sides being straight, of equal length
and parallel). Products with a rectangular (including square),
triangular or polygonal cross-section may have corners rounded
along their whole length.

nd parallel). Products with a rectangular (including square),
triangular or polygonal cross-section may have corners rounded
along their whole length.

The thickness of such products which
have a rectangular (including “modified rectangular”) cross-
section exceeds one-tenth of the width. Customs and Excise (Amendment) [No. 45 of 2021 595

ave a rectangular (including “modified rectangular”) cross-
section exceeds one-tenth of the width. Customs and Excise (Amendment) [No. 45 of 2021 595

(d) Plates, sheets, strip and foil
Flat-surfaced products (other than the unwrought products of
heading 80.01), coiled or not, of solid rectangular (other than
square) cross-section with or without rounded corners (including
“modified rectangles” of which two opposite sides are convex
arcs, the other two sides being straight, of equal length and
parallel) of a uniform thickness, which are:
- of rectangular (including square) shape with a thickness
not exceeding one-tenth of the width;
- of a shape other than rectangular or square, of any size,
provided that they do not assume the character of
articles or products of other headings. Headings for plates, sheets, strip, and foil apply, inter alia, to
plates, sheets, strip, and foil with patterns (for example, grooves,
ribs, chequers, tears, buttons, lozenges) and to such products
which have been perforated, corrugated, polished or coated,
provided that they do not thereby assume the character of articles
or products of other headings.

ave been perforated, corrugated, polished or coated,
provided that they do not thereby assume the character of articles
or products of other headings.

(e) Tubes and pipes
Hollow products, coiled or not, which have a uniform cross-
section with only one enclosed void along their whole length in
the shape of circles, ovals, rectangles (including squares),
equilateral triangles or regular convex polygons, and which have
a uniform wall thickness. Products with a rectangular (including
square), equilateral triangular or regular convex polygonal cross-
section, which may have corners rounded along their whole
length, are also to be considered as tubes and pipes provided the
inner and outer cross-sections are concentric and have the same
form and orientation. Tubes and pipes of the foregoing cross-
sections may be polished, coated, bent, threaded, drilled, waisted,
expanded, cone-shaped or fitted with flanges, collars or rings. 55. Chapter 74 is amended—
(a) in the Notes, by the deletion of notes 1(d), (e), (f), (g) and (h);
(b) by the deletion of Subheading 7419.10.00; and
(c) by the deletion of heading 74.19 and the substitution therefor of the following:
HS Code Description of Goods Statistical Unit Customs Duty
Rate
Other articles of copper. - Cast, moulded, stamped or forged,
but not further worked
- Other
Kg
Kg
25%
25%.

f Goods Statistical Unit Customs Duty
Rate
Other articles of copper. - Cast, moulded, stamped or forged,
but not further worked
- Other
Kg
Kg
25%
25%.

74.19
7419.20.00
7419.80.00
596 No. 45 of 2021] Customs and Excise (Amendment)

74.19
7419.20.00
7419.80.00
596 No. 45 of 2021] Customs and Excise (Amendment)

56. Chapter 75 is amended —
(a) in the Notes, by the deletion of note 1; and
(b) in note 2 of the Subheading Notes, by the deletion of the words “Chapter Note 1(c)”
and the substitution therefor of the words “Note 9(c) to Section XV”. 57. Chapter 76 is amended—
(a) in the Notes, by the deletion of note 1; and
(b) in Note 2 of the subheading Notes, by the deletion of the words “Chapter Note 1 (c)”
and the substitution therefor of the words “Note 9 (c) to Section XV”. 58. Chapter 78 is amended in the Notes,by the deletion of note 1. 59. Chapter 79 is amended in the Notes, by the deletion of note 1. 60. Chapter 80 is amended in the Notes, by the deletion of note 1. 61. Chapter 81 is amended—
(a) in the subheading Note, by the deletion of note 1;
(b) by the deletion of subheading 8103.90.00 and the substitution therefor of the following:
HS Code Description of Goods Statistical Unit Customs Duty
Rate
-Other:
-- Crucibles
-- Other
Kg
Kg
5%
5%;
8103.91.00
8103.99.00
(c) by the deletion of heading 81.06 and the substitution therefor of the following
HS Code Description of Goods Statistical Unit Customs Duty
Rate
Bismuth and articles thereof,
including waste and scrap.

ion therefor of the following
HS Code Description of Goods Statistical Unit Customs Duty
Rate
Bismuth and articles thereof,
including waste and scrap.

- Containing more than 99.99 % of
bismuth, by weight:
---Waste and scrap of Bismuth
--- Other
- Other:
---Waste and scrap of Bismuth
--- Other
Kg
Kg
Kg
Kg
5%
5%
5%
5%;
81.06
8106.10.10
8106.10.90
8106.90.10
8106.90.90
(d) by the deletion of heading 81.07;
(e) by the deletion of heading 81.09 and the substitution therefor of the following:
Customs and Excise (Amendment) [No. 45 of 2021 597

heading 81.07;
(e) by the deletion of heading 81.09 and the substitution therefor of the following:
Customs and Excise (Amendment) [No. 45 of 2021 597

HS Code Description of Goods Statistical Unit Customs Duty
Rate
Zirconium and articles thereof,
including waste and scrap.

HS Code Description of Goods Statistical Unit Customs Duty
Rate
Zirconium and articles thereof,
including waste and scrap.

- Unwrought zirconium; powders :
-- Containing less than 1 part hafnium
to 500 parts zirconium by weight
-- Other
-Waste and scrap :
-- Containing less than 1 part
hafnium to 500 parts zirconium by
weight
-- Other
-Other:
-- Containing less than 1 part
hafnium to 500 parts zirconium by
weight
-- Other
Kg
Kg
Kg
Kg
Kg
Kg
5%
5%
5%
5%
5%;
5%;
81.09
8109.21.00
8109.29.00
8109.31.00
8109.39.00
8109.91.00
8109.99.00
(f) in the description column opposite heading 81.12, by the deletion of the words
“Beryllium, chromium, germanium, vanadium, gallium, hafnium, indium, niobium
(columbium), rhenium and thallium, and articles of these metals, including waste and
scrap.” and the substitution therefor of the words “Beryllium, chromium, hafnium,
rhenium, thallium, cadmium, germanium, vanadium, gallium, indium and niobium
(columbium), articles of these metals, including waste and scrap.”;
(g) the insertion of the following new subheadings immediately after subheading 8112.29.00:
HS Code Description of Goods Statistical Unit Customs Duty
Rate
- Hafnium :
--Unwrought; waste and scrap;
powders
--Other
- Rhenium :
-- Unwrought; waste and scrap;
powders
-- Other
Kg
Kg
Kg
Kg
Kg
5%
5%
5%
5%; and
8112.31.00
8112.39.00
8112.41.00
8112.49.00
(h) by the insertion of the following new subheadings immediately after subheading
8112.59.00:
HS Code Description of Goods Statistical Unit Customs Duty
Rate
- Cadmium :
-- Waste and scrap
-- Other
Kg
Kg
5%
5%.

tely after subheading
8112.59.00:
HS Code Description of Goods Statistical Unit Customs Duty
Rate
- Cadmium :
-- Waste and scrap
-- Other
Kg
Kg
5%
5%.

8112.61.00
8112.69.00
598 No. 45 of 2021] Customs and Excise (Amendment)

8112.61.00
8112.69.00
598 No. 45 of 2021] Customs and Excise (Amendment)

62. Section XVI is amended in the Notes by the—
(a) deletion of note 2(b) and the substitution therefor of the following:
(b) Other parts, if suitable for use solely or principally with a particular
kind of machine, or with a number of machines of the same heading
(including a machine of heading 84.79 or 85.43) are to be classified
with the machines of that kind or in heading 84.09, 84.31, 84.48,
84.66, 84.73, 85.03, 85.22, 85.29 or 85.38 as appropriate. However,
parts which are equally suitable for use principally with the goods
of headings 85.17 and 85.25 to 85.28 are to be classified in heading
85.17, and parts which are suitable for use solely or principally
with the goods of heading 85.24 are to be classified in heading
85.29;; and
(b) the insertion of the following new note immediately after note 5:
6.

y
with the goods of heading 85.24 are to be classified in heading
85.29;; and
(b) the insertion of the following new note immediately after note 5:
6.

- (A) Throughout the Nomenclature, the expression “electrical and
electronic waste and scrap” means electrical and electronic
assemblies, printed circuit boards, and electrical or electronic
articles that—
(i) have been rendered unusable for their original purposes
bybreakage, cutting-up or other processes or are
economically unsuitable for repair, refurbishment
or renovation to render them fit for their original
purposes; and
(ii) are packaged or shipped in a manner not intended to
protectindividualarticlesfrom damage during
transportation, loading and unloading operations. (B) Mixed consignments of” electrical and electronic waste and
scrap” and other waste and scrap are to be classified in
heading 85.49. (C) This section does not cover municipal waste, as define
dinNote4 to Chapter 38. 63. Chapter 84 is amended—
(a) in the Notes, by the deletion of notes 2, 3, 4, 5, 6, 7, 8 and 9 and the substitution
therefor of the following:
2.

38. 63. Chapter 84 is amended—
(a) in the Notes, by the deletion of notes 2, 3, 4, 5, 6, 7, 8 and 9 and the substitution
therefor of the following:
2.

- Subject to the operation of Note 3 to Section XVI and subject to Note
11 to this Chapter, a machine or appliance which answers to a
description in one or more of the headings 84.01 to 84.24, or heading
84.86 and at the same time to a description in one or more of the
headings 84.25 to 84.80 is to be classified under the appropriate
heading of the former group or under heading 84.86, as the case may
be, and not the latter group. Customs and Excise (Amendment) [No. 45 of 2021 599

e
heading of the former group or under heading 84.86, as the case may
be, and not the latter group. Customs and Excise (Amendment) [No. 45 of 2021 599

(A) Heading 84.19 does not, however, cover—
(i) Germination plant, incubators or brooders (heading
84.36);
(ii) Grain dampening machines (heading 84.37);
(iii) Diffusing apparatus for sugar juice extraction (heading
84.38);
(iv) Machinery for the heat-treatment of textile yarns, fabrics
or made up textile articles (heading 84.51); or
(v) Machinery, plant or laboratory equipment designed for a
mechanical operation, in which a change of temperature,
even if necessary, is subsidiary. (B) Heading 84.22 does not cover:
(i) Sewing machines for closing bags or similar containers
(heading 84.52); or
(ii) Office machinery of heading 84.72. (C) Heading 84.24 does not cover:
(i) Ink-jet printing machines (heading 84.43); or
(ii) Water-jet cutting machines (heading 84.56). 3. -A machine-tool for working any material which answers to a description
in heading 84.56 and at the same time to a description in heading
84.57, 84.58, 84.59, 84.60, 84.61, 84.64 or 84.65 is to be classified in
heading 84.56. 4.

ding 84.56 and at the same time to a description in heading
84.57, 84.58, 84.59, 84.60, 84.61, 84.64 or 84.65 is to be classified in
heading 84.56. 4.

-Heading 84.57 applies only to machine-tools for working metal, other
than lathes (including turning centres), which can carry out different
types of machining operations either—
(a) by automatic tool change from a magazine or the like in conformity
with a machining programme (machining centres),
(b) by the automatic use, simultaneously or sequentially, of different
unit heads working on a fixed position workpiece (unit
construction machines, single station), or
(c) by the automatic transfer of the workpiece to different unit heads
(multi-station transfer machines). 5. -For the purposes of heading 84.62, a “slitting line” for flat products is a
processing line composed of an uncoiler, a coil flattener, a slitter and
a recoiler. A “cut-to-length line” for flat products is a processing line
composed of an uncoiler, a coil flattener, and a shear. 600 No. 45 of 2021] Customs and Excise (Amendment)

ine” for flat products is a processing line
composed of an uncoiler, a coil flattener, and a shear. 600 No. 45 of 2021] Customs and Excise (Amendment)

6. -(A) For the purposes of heading 84.71, the expression “automatic
data processing machines” means machines capable of:
(i) storing the processing program or programs and at least the
data immediately necessary for the execution of the
program;
(ii) being freely programmed in accordance with the
requirements of the user;
(iii) performing arithmetical computations specified by the
user; and
(iv) executing, without human intervention, a processing
program which requires them to modifytheir execution,
by logical decision during the processing run. (B) Automatic data processing machines may be in the form of systems
consisting of a variable number of separate units. (C) Subject to paragraphs (D) and (E) below, a unit is to be regarded
as being part of an automatic data processing system if it meets
all of the following conditions:
(i) it is of a kind solely or principally used in an automatic data
processing system;
(ii) it is connectable to the central processing unit either directly
or through one or more other units; and
(iii) it is able to accept or deliver data in a form (codes or
signals) which can be used by the system.

ectly
or through one or more other units; and
(iii) it is able to accept or deliver data in a form (codes or
signals) which can be used by the system.

Separately presented units of an automatic data processing
machine are to be classified in heading 84.71. However, keyboards, X-Y co-ordinate input devices and
disk storage units which satisfy theconditions of paragraphs
(C)(ii) and (C)(iii) above, are in all cases to be classified as
units of heading 84.71. (D) Heading 84.71 does not cover the following when presented
separately, even if they meet all of the conditions set forth
in Note 6(C) above:
(i) printers, copying machines, facsimile machines, whether or
not combined;
(ii) apparatus for the transmission or reception of voice, images
or other data, including apparatus for communication in a
wired or wireless network (such as a local or wide area
network);
Customs and Excise (Amendment) [No. 45 of 2021 601

apparatus for communication in a
wired or wireless network (such as a local or wide area
network);
Customs and Excise (Amendment) [No. 45 of 2021 601

(iii) loudspeakers and microphones;
(iv) television cameras, digital cameras and video camera
recorders; and
(v) monitors and projectors, not incorporating television
reception apparatus. (E) Machines incorporating or working in conjunction with an
automatic data processing machine and performing a specific
function other than data processing are to be classified in the
headings appropriate to their respective functions or, failing
that, in residual headings. 7. -Heading 84.82 applies, inter alia, to polished steel balls, the
maximum and minimum diameters of which do not differ from
the nominal diameter by more than 1% or by more than 0.05mm,
whichever is less. Other steel balls are to be classified in heading 73.26. 8. -A machine which is used for more than one purpose is, for the
purposes of classification, to be treated as if its principal purpose
were its sole purpose. Subject to Note 2 to this Chapter and Note 3 to Section XVI, a
machine the principal purpose of which isnot described in any
heading or for which no one purpose is the principalpurpose is,
unless the context otherwise requires, to be classified in heading
84.79.

ribed in any
heading or for which no one purpose is the principalpurpose is,
unless the context otherwise requires, to be classified in heading
84.79.

Heading 84.79 also covers machines for making rope or
cable (for example, stranding, twisting or cabling machines) from
metal wire, textile yarn or any other material or from a
combination of such materials. 9. -For the purposes of heading 84.70, the term “pocket-size”
applies only to machines the dimensions of which do not exceed
170 mm x 100 mm x 45 mm. 10. -For the purposes of heading 84.85, the expression “additive
manufacturing” (also referred to as 3D printing) means the
formation of physical objects, based on a digital model, by the
successiveaddition and layering, and consolidation and
solidification, of material (for example, metal, plastics or
ceramics). Subject to Note 1 to Section XVI and Note 1 to Chapter 84,
machines answering to the descriptionin heading 84.85 are to be
classified in that heading and in no other heading of the
Nomenclature. 11. -(A)Notes 12 (a) and 12 (b) to Chapter 85 also apply with
respect to the expressions”semiconductor devices” and
“electronic integrated circuits”, respectively, as used in this Note
and in heading 84.86.

with
respect to the expressions”semiconductor devices” and
“electronic integrated circuits”, respectively, as used in this Note
and in heading 84.86.

However, for the purposes of this Note
and of heading 84.86, the expression “semiconductor devices”
also covers photosensitive semiconductor devices and light-
emitting diodes (LED). 602 No. 45 of 2021] Customs and Excise (Amendment)

nductor devices”
also covers photosensitive semiconductor devices and light-
emitting diodes (LED). 602 No. 45 of 2021] Customs and Excise (Amendment)

(B) For the purposes of this Note and of heading 84.86, the
expression “manufacture of flat panel displays” covers the
fabrication of substrates into a flat panel. It does not cover
the manufacture of glass or the assembly of printed circuit
boards or other electronic components onto the flat panel. The expression “flat panel display” does not cover cathode-
ray tube technology. (C) Heading 84.86 also includes machines and apparatus solely or
principally of a kind used for-
(i)the manufacture or repair of masks and reticles;
(ii) assembling semiconductor devices or electronic
integrated circuits;
(iii) lifting, handling, loading or unloading of boules,
wafers, semiconductor devices, electronic integrated
circuits and flat panel displays.

cuits;
(iii) lifting, handling, loading or unloading of boules,
wafers, semiconductor devices, electronic integrated
circuits and flat panel displays.

(D) Subject to Note 1 to Section XVI and Note 1 to Chapter 84,
machines and apparatus answering to the description in
heading 84.86 are to be classified in that heading and in no
other heading of theNomenclature.;
(b) in the subheading Notes, by the deletion in note 2 of the words “Note 5 (C)” and the
substitution therefor of the words “Note 6(C)”;
(c) in the description of goods column opposite heading 84.14,by the deletion of the word
“filters” and the substitution therefor of the words “filters; gas-tight biological
safety cabinets, whether or not fitted with filters.”;
(d) by the insertion of the following new subheading immediately after subheading
8414.60.00:
HS Code Description of Goods Statistical Unit Customs Duty
Rate
8414.70.00 - Gas-tight biological safety cabinets -- 15%;
(e) in the description of goods column opposite subheading 8418.10.00,by the insertion of
the words “or drawers, or combinations thereof” immediately after the word “doors”;
(f) by the insertion of the following new subheading immediately after subheading
8419.11.00:
HS Code Description of Goods Statistical Unit Customs Duty
Rate
8419.12.00 -- Solar water heaters Kg free;
(g) by the deletion of subheadings 8419.31.00 and 8419.39.00 and the substitution therefor
of the following:
Customs and Excise (Amendment) [No.

free;
(g) by the deletion of subheadings 8419.31.00 and 8419.39.00 and the substitution therefor
of the following:
Customs and Excise (Amendment) [No.

45 of 2021 603

45 of 2021 603

HS Code Description of Goods Statistical Unit Customs Duty
Rate
8419.33.00
8419.34.00
8419.35.00
8419.39.00
- Dryers :
-- Lyophilisation apparatus, freeze
drying units and spray dryers
-- Other, for agricultural products
-- Other, for wood, paper pulp, paper
or paperboard
-- Other
Kg
Kg
Kg
Kg
5%
free
free
5%;
(h) by the insertion of the following new subheading immediately after subheading
8421.31.00:
HS Code Description of Goods Statistical Unit Customs Duty
Rate
8421.32.00
- Dryers :
-- Catalytic converters or particulate
filters, whether or not combined, for
purifying or filtering exhaust gases
from internal combustion engines”.

:
-- Catalytic converters or particulate
filters, whether or not combined, for
purifying or filtering exhaust gases
from internal combustion engines”.

Kg 15%;
(i) by the insertion of the following new subheading immediately after subheading
8428.60.00:
HS Code Description of Goods Statistical Unit Customs Duty
Rate
8428.70.00 - Industrial robots Kg 15%;
(j) in the description of goods column opposite heading 84.38,by the insertion of the
words “or microbial”immediately after the word “vegetable”;
(k) by the deletion of heading 84.62 and the substitution therefor of the following:
HS Code Description of Goods Statistical Unit Customs Duty
Rate
84.62 Machine-tools (including presses)
for w orking metal by forging,
hammering or die forging
(excluding rolling mills); machine-
tools (including presses, slitting
lines and cut-to-length lines) for
working metal by bending, folding,
straightening, flattening, shearing,
punching, notching or nibbling
(excluding draw- benches); presses
for working metal or metal carbides,
not specified above. - Hot forming machines for forging, die
forging (including presses) and hot
hammers:
604 No. 45 of 2021] Customs and Excise (Amendment)

ecified above. - Hot forming machines for forging, die
forging (including presses) and hot
hammers:
604 No. 45 of 2021] Customs and Excise (Amendment)

HS Code Description of Goods Statistical Unit Customs Duty
Rate
8462.11.00
8462.19.00
8462.22.00
8462.23.00
8462.24.00
8462.25.00
8462.26.00
8462.29.00
8462.32.00
8462.33.00
8462.39.00
8462.42.00
8462.49.00
8462.51.00
8462.59.00
8462.61.00
8462.62.00
8462.63.00
8462.69.00
8462.90.00
-- Closed die forging machines
-- Other
-Bending, folding, straightening or
flattening machines (including press
brakes) for flat products:
-- Profile forming machines
-- Numerically controlled press
brakes
-- Numerically controlled panel
benders
-- Numerically controlled roll forming
machines
-- Other numerically controlled
bending, folding, straightening or
flattening machines
-- Other
-Slitting lines, cut-to-length lines and
other shearing machines (excluding
presses) for flat products, other than
combined punching and shearing
machines :
-- Slitting lines and cut-to-length lines
-- Numerically controlled shearing
machines
-- Other
-Punching, notching or nibbling
machines (excluding presses) for flat
products including combined
punching and shearing machines:
-- Numerically controlled
-- Other
-Machines for working tube, pipe,
hollow section and bar (excluding
presses) :
-- Numerically controlled
-- Other
-Cold metal working presses :
-- Hydraulic presses
-- Mechanical presses
-- Servo-presses
-- Other
- Other
Kg
Kg
Kg
Kg
Kg
Kg
Kg
Kg
Kg
Kg
Kg
Kg
Kg
Kg
Kg
Kg
Kg
Kg
Kg
Kg
Kg
Kg
free
free
free
free
free
free
free
free
free
free
free
free
free
free
free
free
free
free
free
free
free
free
Customs and Excise (Amendment) [No.

g
Kg
free
free
free
free
free
free
free
free
free
free
free
free
free
free
free
free
free
free
free
free
free
free
Customs and Excise (Amendment) [No.

45 of 2021 605

45 of 2021 605

(l) in the description of goods column opposite subheading 8479.20.00,by the insertion of
the words “or microbial” immediately after the word “vegetable”;
(m) by the insertion of the following new subheading immediately after subheading
8479.82.00:
HS Code Description of Goods Statistical Unit Customs Duty
Rate
8479.83.00 — Cold isostatic presses Kg free
(n) in the description of goods column opposite subheadings 8482.40.00 and 8482.50.00,by
the insertion of the words “including cage and needle roller assemblies” immediately
after the word “bearings”;
(o) by the insertion of the following new heading immediately after heading 84.84:
HS Code Description of Goods Statistical Unit Customs Duty
Rate
84.85
8485.10.00
8485.20.00
8485.30.00
8485.80.00
8485.90.00
-Machines for additive
manufacturing.

ription of Goods Statistical Unit Customs Duty
Rate
84.85
8485.10.00
8485.20.00
8485.30.00
8485.80.00
8485.90.00
-Machines for additive
manufacturing.

- By metal deposit
- By plastics or rubber deposit
- By plaster, cement, ceramics or
glass deposit
- Other
- Parts
Kg
Kg
Kg
Kg
Kg
Free
Free
Free
Free
5%;
(p) in the description of goods column opposite heading 84.86,by the deletion of the
words “Note 9(C)” and the substitution therefor of the words “Note 11(C)”; and
(q) in the description of goods column opposite subheading 8486.40.00,by the deletion of
the words “Note 9(C)” and the substitution therefor of the words “Note 11(C)”. 64. Chapter 85 is amended—
(a) in the Notes, by the deletion of notes 5, 6, 7, 8, 9 and 10 and the substitution
therefor of the following:
5. -For the purposes of heading 85.17, the term “smartphones” means
telephones for cellular networks,equipped with a mobile operating
system designed to perform the functions of an automatic data
processing machine such as downloading and running multiple
applications simultaneously, including third-party applications,
and whether or not integrating other features such as digital cameras
and navigational aid systems. 6.

ltaneously, including third-party applications,
and whether or not integrating other features such as digital cameras
and navigational aid systems. 6.

-For the purposes of heading 85.23 :
(a) “Solid-state non-volatile storage devices” (for example,
“flash memory cards” or “flash electronic storage cards”)
are storage devices with a connecting socket, comprising
in the same housing oneor more flash memories (for
606 No. 45 of 2021] Customs and Excise (Amendment)

age devices with a connecting socket, comprising
in the same housing oneor more flash memories (for
606 No. 45 of 2021] Customs and Excise (Amendment)

example, “FLASH E2PROM”) in the form of integrated
circuits mounted on a printed circuit board. They may
include a controller in the form of an integrated circuit
and discrete passive components, such as capacitors and
resistors;
(b) The term “smart cards” means cards which have embedded
in them one or more electronicintegrated circuits (a
microprocessor, random access memory (RAM) or read-
only memory (ROM)) in the form of chips. These cards
may contain contacts, a magnetic stripe or an embedded
antenna but do not contain any other active or passive
circuit elements. 7. -For the purposes of heading 85.24, “flat panel display modules”
refer to devices or apparatus for the display of information,
equipped at a minimum with a display screen, which are designed
to be incorporated into articles of other headings prior to use. Display screens for flat panel display modules include, but are not
limited to, those which are flat, curved, flexible, foldable or
stretchable in form. Flat panel display modules may incorporate
additional elements, including those necessary for receiving video
signals and the allocation of those signals to pixels on the display.

y incorporate
additional elements, including those necessary for receiving video
signals and the allocation of those signals to pixels on the display.

However, heading 85.24 does not include display modules which
are equipped with components for converting video signals (e.g., a
scaler IC, decoder IC or application processer) or have otherwise
assumed the character of goods of other headings. For the classification of flat panel display modules defined in this
Note, heading 85.24 shall take precedence over any other heading in
the Nomenclature. 8. -For the purposes of heading 85.34 “printed circuits” are circuits
obtained by forming on an insulating base, by any printing process
(for example, embossing, plating-up, etching) or by the “film circuit”
technique, conductor elements, contacts or other printed components
(for example, inductances, resistors, capacitors) alone or
interconnected according to a pre-established pattern, other than
elements which can produce, rectify, modulate or amplify an
electrical signal (for example, semiconductor elements). The expression “printed circuits” does not cover circuits combined
with elements, other than those obtained during the printing process,
nor does it cover individual, discrete resistors, capacitors
orinductances.

ined
with elements, other than those obtained during the printing process,
nor does it cover individual, discrete resistors, capacitors
orinductances.

Printed circuits may, however, be fitted with non-
printed connecting elements. Thin or thick-film circuits comprising passive and active elements
Customs and Excise (Amendment) [No. 45 of 2021 607

on-
printed connecting elements. Thin or thick-film circuits comprising passive and active elements
Customs and Excise (Amendment) [No. 45 of 2021 607

obtained during the same technological process are to be classified
in heading 85.42. 9. -For the purpose of heading 85.36, “connectors for optical fibres,
optical fibre bundles or cables” means connectors that simply
mechanically align optical fibres end to end in a digital line system. They perform no other function, such as the amplification,
regeneration or modification of a signal. 10. -Heading 85.37 does not include cordless infrared devices for the
remote control of television receivers or other electrical equipment
(heading 85.43). 11. -For the purposes of heading 85.39, the expression “light-emitting
diode (LED) light sources” covers:
(a) “Light-emitting diode (LED) modules” which are electrical
light sources based on light-emitting diodes (LED) arranged
in electrical circuits and containing further elements like
electrical, mechanical, thermal or optical elements. They
also contain discrete active elements, discrete passive
elements, or articles of heading 85.36 or 85.42 for the
purposes of providing power supply or power control.

iscrete active elements, discrete passive
elements, or articles of heading 85.36 or 85.42 for the
purposes of providing power supply or power control.

Light-emitting diode (LED) modules do not have a cap
designed to allow easy installation or replacement in a
luminaire and ensure mechanical and electrical contact. (b) “Light-emitting diode (LED) lamps” which are electrical
light sources containing one or more LED modules
containing further elements like electrical, mechanical,
thermal or optical elements.The distinction between light-
emitting diode (LED) modules and light-emitting diode
(LED) lamps is that lamps have a cap designed to allow
easy installation or replacement in a luminaire and ensure
mechanical and electrical contact. 12. -For the purposes of headings 85.41 and 85.42:
(a) (i) “Semiconductor devices” are semiconductor devices the
operation of which depends onvariations in
resistivity on the application of an electric field or
semiconductor-based transducers. Semiconductor devices may also include assembly of plural elements,
whether or not equipped with active and passive device ancillary
functions. “Semiconductor-based transducers” are, for the purposes of this
definition, semiconductor based sensors, semiconductor-based
actuators, semiconductor-based resonators and semiconductor-based
608 No.

urposes of this
definition, semiconductor based sensors, semiconductor-based
actuators, semiconductor-based resonators and semiconductor-based
608 No.

45 of 2021] Customs and Excise (Amendment)

45 of 2021] Customs and Excise (Amendment)

oscillators, which are types of discrete semiconductor-based devices,
which perform an intrinsic function, which are able to convert any
kind of physical or chemical phenomena or an action into an electrical
signal or an electrical signal into any type of physical phenomenon
or an action. All the elements in semiconductor-based transducers are indivisibly
combined, and may alsoinclude necessary materials indivisibly
attached, that enable their construction or function.The following
expressions mean:
(1) “Semiconductor-based” means built or manufactured on
a semiconductor substrate or madeof semiconductor
materials, manufactured by semiconductor technology,
in which the semiconductor substrate or material plays a
critical and unreplaceable role of transducer function and
performance, and the operation of which is based on
semiconductor properties including physical, electrical,
chemical and optical properties. (2) “Physical or chemical phenomena” relate to phenomena,
such as pressure, acoustic waves,acceleration, vibration,
movement, orientation, strain, magnetic field strength,
electric fieldstrength, light, radioactivity, humidity, flow,
chemicals concentration, etc.

n,
movement, orientation, strain, magnetic field strength,
electric fieldstrength, light, radioactivity, humidity, flow,
chemicals concentration, etc.

(3) “Semiconductor-based sensor” is a type of semiconductor
device, which consists of microelectronic or mechanical
structures that are created in the mass or on the surface of
a semiconductor and that have the function of detecting
physical or chemical quantities and converting these into
electric signals caused by resulting variations in electric
properties or displacement of a mechanical structure. (4) “Semiconductor-based actuator” is a type of
semiconductor device, which consists of microelectronic
or mechanical structures that are created in the mass or
on the surface of a semiconductor and that have the
function of converting electric signals into physical
movement. (5) “Semiconductor-based resonator” is a type of
semiconductor device, which consists of microelectronic
or mechanical structures that are created in the mass or
on the surface of a semiconductor and that have the
function of generating a mechanical or electrical oscillation
of a predefined frequency that depends on the physical
geometry of thesestructures in response to an external
input. Customs and Excise (Amendment) [No. 45 of 2021 609

requency that depends on the physical
geometry of thesestructures in response to an external
input. Customs and Excise (Amendment) [No. 45 of 2021 609

(6) “Semiconductor-based oscillator” is a type of
semiconductor device, which consists ofmicroelectronic
or mechanical structures that are created in the mass or
on the surface of asemiconductor and that have the
function of generating a mechanical or electrical oscillation
of a predefined frequency that depends on the physical
geometry of thesestructures. (ii) “Light-emitting diodes (LED)” are semiconductor devices based on
semiconductor materials which convert electrical energy into visible, infra-
red or ultra-violet rays, whether or not electrically connected among each
other and whether or not combined with protective diodes.

o visible, infra-
red or ultra-violet rays, whether or not electrically connected among each
other and whether or not combined with protective diodes.

Light-emitting
diodes (LED) of heading 85.41 do not incorporate elements for the
purposes of providing power supply or power control;
(b) “Electronic integrated circuits” are:
(i) Monolithic integrated circuits in which the circuit elements (diodes,
transistors, resistors,capacitors, inductances, etc.) are created in the mass
(essentially) and on the surface of a semiconductor or compound
semiconductor material (for example, doped silicon, gallium arsenide, silicon
germanium, indium phosphide) and are inseparably associated;
(ii) Hybrid integrated circuits in which passive elements (resistors, capacitors,
inductances, etc.), obtained by thin- or thick-film technology, and active
elements (diodes, transistors, monolithic integrated circuits, etc.), obtained
by semiconductor technology, are combined to all intents and purposes
indivisibly, by interconnections or interconnecting cables, on a single
insulating substrate (glass, ceramic, etc.).

bined to all intents and purposes
indivisibly, by interconnections or interconnecting cables, on a single
insulating substrate (glass, ceramic, etc.).

These circuits may also include
discrete components;
(iii) Multichip integrated circuits consisting of two or more interconnected
monolithic integrated circuits combined to all intents and purposes
indivisibly, whether or not on one or more insulating substrates, with or
without leadframes, but with no other active or passive circuit elements. (iv) Multi-component integrated circuits (MCOs) : a combination of one or
more monolithic, hybrid, or multi-chip integrated circuits with at least one
of the following components : silicon-based sensors, actuators, oscillators,
resonators or combinations thereof, or components performing the
functions of articles classifiable under heading 85.32, 85.33, 85.41, or
inductors classifiable under heading 85.04, formed to all intents and
purposes indivisibly into a single body like an integrated circuit, as a
component of a kind used forassembly onto a printed circuit board (PCB)
or other carrier, through the connecting of pins, leads, balls, lands, bumps,
or pads. 610 No. 45 of 2021] Customs and Excise (Amendment)

board (PCB)
or other carrier, through the connecting of pins, leads, balls, lands, bumps,
or pads. 610 No. 45 of 2021] Customs and Excise (Amendment)

For the purpose of this definition:
1. “Components” may be discrete, manufactured independently then
assembled onto therest of the MCO, or integrated into other components. 2. “Silicon based” means built on a silicon substrate, or made of silicon materials,
or manufactured onto integrated circuit die. 3. (a) “Silicon-based sensors” consist of microelectronic or mechanical
structures that arecreated in the mass or on the surface of a
semiconductor and that have the function of detecting physical or
chemical phenomena and transducing these into electric signals,
caused by resulting variations in electric properties or displacement
of a mechanical structure. “Physical or chemical phenomena” relates
to phenomena, such as pressure, acoustic waves, acceleration,
vibration, movement, orientation, strain, magnetic field strength,
electric field strength, light, radioactivity, humidity, flow, chemicals
concentration, etc. (b) “Silicon based actuators” consist of microelectronic and mechanical
structures that are created in the mass or on the surface of a
semiconductor and that have the function of converting electrical
signals into physical movement.

that are created in the mass or on the surface of a
semiconductor and that have the function of converting electrical
signals into physical movement.

(c) “Silicon based resonators” are components that consist of
microelectronic or mechanical structures that are created in the
mass or on the surface of a semiconductor and have the function of
generating a mechanical or electrical oscillation of a predefined
frequency that depends on the physical geometry of these structures
in response to an external input. (d) “Silicon based oscillators” are active components that consist of
microelectronic or mechanical structures that are created in the
mass or on the surface of a semiconductor and that have the function
of generating a mechanical or electrical oscillation of a predefined
frequency that depends on the physical geometry of these
structures. For the classification of the articles defined in this Note, headings 85.41 and
85.42 shall take precedence over any other heading in the Nomenclature,
except in the case of heading 85.23, which might cover them by reference to,
in particular, their function.;
Customs and Excise (Amendment) [No. 45 of 2021 611

the case of heading 85.23, which might cover them by reference to,
in particular, their function.;
Customs and Excise (Amendment) [No. 45 of 2021 611

(b) in the Subheading Note, by the deletion of note 1 and the substitution therefor
of the following notes:
Subheading Notes. 1. -subheading 8525.81 covers only high-speed television cameras, digital
cameras and video camera recorders having one or more of the following
characteristics:
- writing speed exceeding 0.5 mm per microsecond;
- time resolution 50 nanoseconds or less;
- frame rate exceeding 225,000 frames per second. 2. -In respect of subheading 8525.82, radiation-hardened or radiation-tolerant
television cameras, digital cameras and video camera recorders are
designed or shielded to enable operation in a high-radiation environment. These cameras are designed to withstand a total radiation dose of at
least 50 ×103 Gy(silicon) (5 × 106 RAD (silicon)), without operational
degradation. 3. - Subheading 8525.83 covers night vision television cameras, digital cameras
and video camerarecorders which use a photocathode to convert available
light to electrons, which can be amplified and converted to yield a
visible image. This subheading excludes thermal imaging cameras
(generally subheading 8525.89).

trons, which can be amplified and converted to yield a
visible image. This subheading excludes thermal imaging cameras
(generally subheading 8525.89).

4.- Subheading 8527.12 covers only cassette-players with built-in amplifier,
without built-in loudspeaker, capable of operating without an external
source of electric power and the dimensions of which do not exceed 170
mm x 100 mm x 45 mm. 5. - For the purposes of subheadings 8549.11 to 8549.19, “spent primary
cells, spent primary batteries and spent electric accumulators” are those
which are neither usable as such because of breakage, cutting-up,wear or
other reasons, nor capable of being recharged.;
(c) in the description of goods column opposite subheading 8501.30.00,by the
insertion of the words “other than photovoltaic generators” immediately
after the word “generators”;
(d) in the description of goods column opposite subheading 8501.60.00,by the
insertion of the words “other than photovoltaic generators” immediately
after the word “(alternators)”;
(e) by the insertion of the following new subheadings immediately after subheading
8501.64.00:
HS Code Description of Goods Statistical Unit Customs
Duty Rate
- Photovoltaic DC generators :
8501.71.00 -- Of an output not exceeding 50W No. 10%
8501.72.00 -- Of an output exceeding 50W No. 10%
8501.80.00 - Photovoltaic AC generators No.

rs :
8501.71.00 -- Of an output not exceeding 50W No. 10%
8501.72.00 -- Of an output exceeding 50W No. 10%
8501.80.00 - Photovoltaic AC generators No.

10%;
(f) by the deletion of subheading 8507.40.00;
612 No. 45 of 2021] Customs and Excise (Amendment)

10%;
(f) by the deletion of subheading 8507.40.00;
612 No. 45 of 2021] Customs and Excise (Amendment)

(g) by the deletion of subheading 8514.10.00 and the substitution therefor of the
following:
HS Code Description of Goods Statistical Unit Customs
Duty Rate
- Resistance heated furnaces and ovens :
8514.11.00 -- Hot isostatic presses Kg 10%
8514.19.00 -- Other Kg 10%;
(h) by the deletion of subheading 8514.30.00 and the substitution therefor of the
following:
HS Code Description of Goods Statistical Unit Customs
Duty Rate
- Other furnaces and ovens :
8514.31.00 -- Electron beam furnaces Kg 10%
8514.32.00 -- Plasma and vacuum arc furnaces Kg 10%
8514.39.00 -- Other Kg 10%;
(i) in the description of goods column of heading 85.17,by the deletion of the words
“including telephones” and the substitution therefor of the words “including
smartphones and other telephones”;
(j) in the description of goods column of subheading 8517.10.00,by the deletion of
the words “including telephones” and the substitution therefor of the words
“including smartphones and other telephones”;
(k) by the deletion of subheading 8517.12.00 and the substitution therefor of the
following:
HS Code Description of Goods Statistical Unit Customs
Duty Rate
8517.13.00 -- Smartphones Kg free
8517.14.00 -- Other telephones for cellular networks or
for other wireless networks Kg free;
(l) by the insertion of the following new subheadings immediately after subheading
8517.70.00:
HS Code Description of Goods Statistical Unit Customs
Duty Rate
8517.71.00 -- Aerials and aerial reflectors of all kinds;
parts suitable for use therewith Kg 15%
8517.79.00 -- Other Kg 15%;
(m) by the deletion of subheading 8519.50.00;
(n) by the insertion of the following new heading immediately after heading 85.23:
HS Code Description of Goods Statistical Unit Customs
Duty Rate
85.24 Flat panel display modules,
whether or not incorporating touch
- sensitive screens
- Without drivers or control circuits :
8524.11.00 -- Of liquid crystals Kg 15%
8524.12.00 -- Of organic light-emitting diodes (OLED) Kg 15%
8524.19.00 -- Other Kg 15%
- Other :
8524.91.00 -- Of liquid crystals Kg 15%
Customs and Excise (Amendment) [No.

c light-emitting diodes (OLED) Kg 15%
8524.19.00 -- Other Kg 15%
- Other :
8524.91.00 -- Of liquid crystals Kg 15%
Customs and Excise (Amendment) [No.

45 of 2021 613

45 of 2021 613

8524.92.00 -- Of organic light-emitting diodes (OLED) Kg 15%
8524.99.00 -- Other Kg 15%;
(o) by the deletion of subheading 8525.80.00 and the substitution therefor of the
following:
HS Code Description of Goods Statistical Unit Customs
Duty Rate
- Television cameras, digital
cameras and video camera
recorders:
-- High-speed goods as specified
in Subheading Note 1 to this Chapter
8525.81.10 ---television cameras No. 25%
8525.81.90 ---other No. 25%
--Other, radiation-hardened or
radiation-tolerant goods as specified
in Subheading Note 2 to this Chapter
8525.82.10 --television cameras No. 25%
8525.82.90 ---other No. 25%
--- Other, night vision goods as
specified in Subheading Note
3 to this Chapter
8525.83.10 ---television cameras No. 25%
8525.83.90 ---other No. 25%
-- Other
8525.89.10 ---television cameras No. 25%
8525.89.90 ---other No.

Chapter
8525.83.10 ---television cameras No. 25%
8525.83.90 ---other No. 25%
-- Other
8525.89.10 ---television cameras No. 25%
8525.89.90 ---other No.

25%;
(p) in the description of goods column opposite heading 85.29,by the deletion of the
figures “85.25” and the substitution therefor of the figures “85.24”;
(q) in the description of goods column opposite heading 85.39,by the deletion of the
words “lamps.” and the substitution therefor of the words “light sources.”;
(r) by the deletion of subheading 8539.50.00 and the substitution therefor of the
following:
HS Code Description of Goods Statistical Unit Customs
Duty Rate
- Light-emitting diode (LED) light sources :
8539.51.00 -- Light-emitting diode (LED) modules No. 15%
8539.52.00 -- Light-emitting diode (LED) lamps No.

Light-emitting diode (LED) light sources :
8539.51.00 -- Light-emitting diode (LED) modules No. 15%
8539.52.00 -- Light-emitting diode (LED) lamps No.

15%;
(s) in the description column opposite heading 85.41,by the deletion of the words
“Diodes, transistors and similar semiconductor devices; photosensitive semi-
conductor devices, including photovoltaic cells whether or not assembled in
modules or made up into panels; light-emitting diodes (LED); mounted piezo-
electric crystals”and the substitution therefor of the words “Semiconductor
devices (for example, diodes, transistors, semiconductor based transducers);
photosensitive semiconductor devices, including photovoltaic cells whether
or not assembled in modules or made up into panels; light-emitting diodes
(LED), whether or not assembled with other light-emitting diodes (LED);
mounted piezo-electric crystals.”;
614 No. 45 of 2021] Customs and Excise (Amendment)

whether or not assembled with other light-emitting diodes (LED);
mounted piezo-electric crystals.”;
614 No. 45 of 2021] Customs and Excise (Amendment)

(t) by the deletion of subheadings 8541.40.00 and 8541.50.00 and the substitution
therefor of the following
HS Code Description of Goods Statistical Unit Customs
Duty Rate
- Photosensitive semiconductor
devices, including photovoltaic cells
whether or not assembled in modules
or made up into panels; light- emitting
diodes (LED) :
8541.41.00 -- Light-emitting diodes (LED) Kg 10%
8541.42.00 -- Photovoltaic cells not assembled
in modules or made up into panels Kg 10%
8541.43.00 -- Photovoltaic cells assembled in
modules or made up into panels Kg 10%
8541.49.00 -- Other Kg 10%
- Other semiconductor devices :
8541.51.00 -- Semiconductor-based transducers Kg 10%
8541.59.00 -- Other Kg 15%;
(u) by the insertion of the following new subheading immediately after subheading
8543.30.00:
HS Code Description of Goods Statistical Unit Customs
Duty Rate
8543.40.00 - Electronic cigarettes and similar Kg 10%;
personal electric vaporising devices
(v) by the deletion of heading 85.48 and the substitution therefor of the following:
HS Code Description of Goods Statistical Unit Customs
Duty Rate
8548.00.00 - Electrical parts of machinery Kg 15%;
apparatus, not specified or included
elsewhere in this Chapter
(w) by the insertion of the following new heading immediately after heading
85.48:
HS Code Description of Goods Statistical Unit Customs
Duty Rate
85.49 Electrical and electronic waste
and scrap.

ding immediately after heading
85.48:
HS Code Description of Goods Statistical Unit Customs
Duty Rate
85.49 Electrical and electronic waste
and scrap.

- Waste and scrap of primary cells,
primary batteries and electric
accumulators; spent primary cells,
spent primary batteries and spent
electric accumulators :
8549.11.00 -- Waste and scrap of lead-acid
accumulators; spent lead-acid accumulators Kg 15%
8549.12.00 -- Other, containing lead, cadmium or mercury Kg 15%
Customs and Excise (Amendment) [No. 45 of 2021 615

spent lead-acid accumulators Kg 15%
8549.12.00 -- Other, containing lead, cadmium or mercury Kg 15%
Customs and Excise (Amendment) [No. 45 of 2021 615

8549.13.00 -- Sorted by chemical type and not containing
lead, cadmium or mercury Kg 15%
8549.14.00 -- Unsorted and not containing lead,
cadmium or mercury Kg 15%
8549.19.00 -- Other kg 15%
- Of a kind used principally for the recovery
of precious metal :
8549.21.00 -- Containing primary cells, primary batteries,
electric accumulators, mercury-switches,
glass from cathode ray tubes or other activated
glass, or electrical or electronic components
containing cadmium, mercury, lead or
polychlorinated biphenyls (PCBs) kg 15%
8549.29.00 -- Other kg 15%
- Other electrical and electronic assemblies
and printed circuit boards :
8549.31.00 -- Containing primary cells, primary batteries,
electric accumulators, mercury-switches,
glass from cathode ray tubes or other activated
glass, or electrical or electronic components
containing cadmium, mercury, lead or
polychlorinated biphenyls (PCBs) kg 15%
8549.39.00 -- Other kg 15%
- Other :
8549.91.00 -- Containing primary cells, primary batteries,
electric accumulators, mercury-switches,
glass from cathode ray tubes or other activated
glass, or electrical or electronic components
containing cadmium, mercury, lead or
polychlorinated biphenyls (PCBs) kg 15%
8549.99.00 -- Other kg 15%.

glass, or electrical or electronic components
containing cadmium, mercury, lead or
polychlorinated biphenyls (PCBs) kg 15%
8549.99.00 -- Other kg 15%.

65. Section XVII is amended in note 2(k) of the Notes by the deletion of the words “Lamps
or lighting fittings” and the substitution therefor of the words “Luminaires and lighting
fittings”. 66. Chapter 87 is amended by-
(a) the insertion of the following new Subheading Note immediately after the Notes:
Subheading Note
1. -Subheading 8708.22 covers:
(a) front windscreens (windshields), rear windows and other
windows, framed; and
(b) front windscreens (windshields), rear windows and other
windows, whether or not framed, incorporating heating
616 No. 45 of 2021] Customs and Excise (Amendment)

screens (windshields), rear windows and other
windows, whether or not framed, incorporating heating
616 No. 45 of 2021] Customs and Excise (Amendment)

devices or other electrical or electronic devices, when
suitable for use solely or principally with the motor ve-
hicles of headings 87.01 to 87.05.;
(b) the deletion of subheading 8701.20.00 and the substitution therefor of the
following:
HS Code Description of Goods Statistical Unit Customs
Duty Rate
- Road tractors for semi-trailers:
8701.21.00 -- With only compression-ignition
internal combustion piston engine
(diesel or semi-diesel) No. free
8701.22.00 -- With both compression-ignition
internal combustion piston engine
(diesel or semi-diesel) and electric
motor as motors for propulsion No. free
8701.23.00 -- With both spark-ignition internal
combustion piston engine and
electric motor as motors for propulsion No. free
8701.24.00 -- With only electric motor for propulsion No. free
8701.29.00 accumulators; spent lead-acid
accumulators; spent lead-acid
-- Other No.

ree
8701.24.00 -- With only electric motor for propulsion No. free
8701.29.00 accumulators; spent lead-acid
accumulators; spent lead-acid
-- Other No.

free;
(c) in the description of goods column opposite subheadings 8702.30.00,
8703.20.00, 8703.40.00 and 8703.60.00,by the deletion of the word “recip-
rocating”;
(d) in the description of goods column opposite subheadings 8704.20.00 and
8704.30.00,by the insertion of the word “only” immediately after the word
“with”;
(e) the insertion of the following new subheadings immediately after subheading
8704.32.00:
HS Code Description of Goods Statistical Unit Customs
Duty Rate
- Other, with both compression-ignition
internal combustion piston engine (diesel or
semi-diesel) and electric motor as motors
for propulsion:
8704.41.00 -- g.v.w. not exceeding 5 tonnes No. 30%
8704.42.00 -- g.v.w. exceeding 5 tonnes but not
exceeding 20 tonnes No. 15%
8704.43.00 --g.v.w. exceeding 20 tonnes No. 15%
-Other, with both spark-ignition
internal combustion piston engine
and electric motor as motors for
propulsion:
Customs and Excise (Amendment) [No. 45 of 2021 617

both spark-ignition
internal combustion piston engine
and electric motor as motors for
propulsion:
Customs and Excise (Amendment) [No. 45 of 2021 617

8704.51.00 -- g.v.w. not exceeding 5 tonnes No. 30%
8704.52.00 --g.v.w. exceeding 5 tonnes No. 15%
- Other with only electric motor for
propulsion
8704.60.10 --- g.v.w. not exceeding 5 tonnes No. 30%
8704.60.90 --- Other No. 15%;
(f) the insertion of the following new subheading immediately after subheading
8708.21.00:
HS Code Description of Goods Statistical Unit Customs
Duty Rate
8708.22.00 -- Front windscreens (windshields), rear
windows and other windows specified in
Subheading Note 1 to this Chapter No. 15%; and
(g) in the description of goods column opposite subheadings 8711.10.00,
8711.20.00, 8711.30.00, 8711.40.00 and 8711.50.00,by the deletion of the
word “reciprocating”. 67. Chapter 88 is amended -
(a) by the insertion of the following Note immediately after the title of the
Chapter:
Note
1. -For the purposes of this Chapter, the expression “unmanned
aircraft” means any aircraft, other than those of heading 88.01,
designed to be flown without a pilot on board. They may be
designed to carry a payload or equipped with permanently
integrated digital cameras or other equipment which would enable
them to perform utilitarian functions during their flight.

equipped with permanently
integrated digital cameras or other equipment which would enable
them to perform utilitarian functions during their flight.

The expression “unmanned aircraft”, however, does not cover flying toys,
designed solely for amusement purposes (heading 95.03).;
(b) in the Subheading Note, by the insertion of the following new note immediately
after note 1:
2. - For the purposes of subheadings 8806.21 to 8806.24 and 8806.91
to 8806.94, the expression “maximum take-off weight” means the
maximum weight of the machine in normal flying order, at take-
off, including the weight of payload, equipment and fuel.;
(c) in the description column opposite heading 88.02,by the deletion of the words
“Other aircraft (for example, helicopters, aeroplanes); spacecraft (including
satellites) and suborbital and spacecraft launch vehicles.” and the substitution
therefor of the words “Other aircraft (for example, helicopters, aeroplanes),
except unmanned aircraft of heading 88.06; spacecraft (including satellites
and suborbital and spacecraft launch vehicles.”;
(d) by the deletion of heading 88.03; and
(e) by the insertion of the following headings immediately after heading 88.05:
618 No. 45 of 2021] Customs and Excise (Amendment)

heading 88.03; and
(e) by the insertion of the following headings immediately after heading 88.05:
618 No. 45 of 2021] Customs and Excise (Amendment)

HS Code Description of Goods Statistical Unit Customs
Duty Rate
88.06 Unmanned aircraft. 8806.10.00 - Designed for the carriage of passengers Kg free
-Other, for remote-controlled flight only:
8806.21.00 -- With maximum take-off weight not
more than 250 g Kg free
8806.22.00 -- With maximum take-off weight more
than 250 g but not more than 7 kg Kg free
8806.23.00 -- With maximum take-off weight more than
7kg but not more than 25 kg Kg free
8806.24.00 -- With maximum take-off weight more than
25kg but not more than 150 kg Kg free
8806.29.00 -- Other Kg free
-Other : Kg
8806.91.00 -- With maximum take-off weight not more
than 250g Kg free
8806.92.00 -- With maximum take-off weight more
than 250g but not more than 7 kg Kg free
8806.93.00 -- With maximum take-off weight more
than 7 kg but not more than 25 kg Kg free
8806.94.00 -- With maximum take-off weight more
than 25 kg but not more than 150 kg Kg free
8806.99.00 -- Other Kg free
88.07 Parts of goods of heading 88.01, 88.02
or 88.06.

um take-off weight more
than 25 kg but not more than 150 kg Kg free
8806.99.00 -- Other Kg free
88.07 Parts of goods of heading 88.01, 88.02
or 88.06.

Kg
8807.10.00 - Propellers and rotors and parts thereof Kg 5%
8807.20.00 - Under-carriages and parts thereof Kg free
8807.30.00 - Other parts of airplanes, helicopters or
unmanned aircraft Kg free
8807.90.00 - Other Kg 5%. 68. Chapter 89 is amended by the deletion of heading 89.03 and the substitution therefor of
the following:
HS Code Description of Goods Statistical Unit Customs
Duty Rate
89.03 Yachts and other vessels for pleasure
or sports; rowing boatsand canoes. - Inflatable (including rigid hull
inflatable) boats:
8903.11.00 -- Fitted or designed to be fitted with a
motor, unladen (net) weight (excluding
the motor) not exceeding 100 kg No. free
8903.12.00 -- Not designed for use with a motor and
unladen (net) weight not exceeding 100 kg No. free
Customs and Excise (Amendment) [No. 45 of 2021 619

3.12.00 -- Not designed for use with a motor and
unladen (net) weight not exceeding 100 kg No. free
Customs and Excise (Amendment) [No. 45 of 2021 619

8903.19.00 -- Other No. free
- Sailboats, other than inflatable, with
or without auxiliary motor:
8903.21.00 -- Of a length not exceeding 7.5 m No. free
8903.22.00 -- Of a length exceeding 7.5 m but not
exceeding 24 m No. free
8903.23.00 -- Of a length exceeding 24 m No. free
- Motorboats, other than inflatable,
not including outboard motorboats:
8903.31.00 -- Of a length not exceeding 7.5 m No. free
8903.32.00 -- Of a length exceeding 7.5 m but not
exceeding 24 m No. free
8903.33.00 -- Of a length exceeding 24 m No. free
-Other:
8903.93.00 -- Of a length not exceeding 7.5 m No. free
8903.99.00 -- Other No. free. 69.

ree
8903.33.00 -- Of a length exceeding 24 m No. free
-Other:
8903.93.00 -- Of a length not exceeding 7.5 m No. free
8903.99.00 -- Other No. free. 69.

Chapter 90 is amended by—
(a) the deletion of note 1(f) of the Notes and the substitution therefor of the following:
(f) Parts of general use, as defined in Note 2 to Section XV, of base
metal (Section XV) or similar goods of plastics (Chapter 39);
however, articles specially designed for use exclusively in implants
in medical, surgical, dental or veterinary sciences are to be
classified in heading 90.21;;
(b) by the deletion of subheadings 9006.51.00 and 9006.52.00;
(c) in the description of goods column opposite subheading 9006.53.00 by the
deletion of the word “Other,”;
(d) in the description of goods column opposite heading 90.13 by the deletion of
the words “Liquid crystal devices not constituting articles provided for more
specially in other headings; lasers, other than laser diodes; other optical
appliances and instruments, not specified or included elsewhere in this
Chapter.” and the substitution therefor of the words “Lasers, other than laser
diodes; other optical appliances and instruments, not specified or included
elsewhere in this Chapter.”
(e) in the description of goods column opposite heading 90.22,by the deletion of the
words “or gamma” and the substitution therefor of the words “gamma or
other ionising”;
(f) in the description column opposite subheading 9022.20.00,by the deletion of
the words “or gamma” and the substitution therefor of the words “gamma
or other ionising”;
(g) by the deletion of subheading 9027.80.00 and the substitution therefor of the
following:
HS Code Description of Goods Statistical Unit Customs
Duty Rate
- Other instruments and apparatus :
9027.81.00 -- Mass spectrometers No.

he
following:
HS Code Description of Goods Statistical Unit Customs
Duty Rate
- Other instruments and apparatus :
9027.81.00 -- Mass spectrometers No.

15%
620 No. 45 of 2021] Customs and Excise (Amendment)

15%
620 No. 45 of 2021] Customs and Excise (Amendment)

9027.89.00 -- Other No. 15%;
(h) in the description of goods column opposite subheading 9030.30.00,by the
insertion of the words “(other than those for measuring or checking semicon-
ductor wafers or devices)” immediately after the word “power”;
(i) in the description of goods column opposite subheading 9030.82.00,by the
insertion of the words “(including integrated circuits)” immediately after the
word “devices”; and
(j) in the description of goods column opposite subheading 9031.41.00, by the
deletion of the words “for inspecting semiconductor wafers or devices or for
inspecting photomasks or reticules used in manufacturing semiconductor
devices)” and the substitution therefore of the words”For inspecting semi-
conductor wafers or devices (including integrated circuits) or for inspecting
photomasks or reticles used in manufacturing semiconductor devices (includ-
ing integrated circuits)”. 70. Chapter 91 is amended by the deletion of subheading 9114.10.00. 71.

sed in manufacturing semiconductor devices (includ-
ing integrated circuits)”. 70. Chapter 91 is amended by the deletion of subheading 9114.10.00. 71.

Chapter 94 is amended—
(a) in the title,by the deletion of the words “lamps and lighting fittings” and the
substitution therefor of the words “luminaires and lighting fittings”;
(b) in note 1(f) of the Notes, by the deletion of the words “lamps and lighting
fittings” and the substitution therefor of the words “luminaires and lighting
fittings”;
(c) by the deletion of note 1(l) of the Notes and the substitution therefor of the
following:
(l) Toy furniture or toy luminaires and lighting fittings (heading
95.03), billiard tables or other furniture specially constructed
for games (heading 95.04), furniture for conjuring tricks or
decorations (other than lighting strings) such as Chinese
lanterns (heading 95.05);;
(d) by the deletion of note 4 of the Notes and the substitution therefor of the
following:
4. -For the purposes of heading 94.06, the expression “prefabricated
buildings” means buildings which are finished in the factory or
put up as elements, presented together, to be assembled on site,
such as housing or worksite accommodation, offices, schools,
shops, sheds, garages or similar buildings.

presented together, to be assembled on site,
such as housing or worksite accommodation, offices, schools,
shops, sheds, garages or similar buildings.

Prefabricated buildings include “modular building units” of steel,
normally presented in the size and shape of a standard shipping
container, but substantially or completely pre-fitted internally. Such modular building units are normally designed to be assembled
together to form permanent buildings.;
(e) by the deletion of subheading 9401.30.00 and the substitution therefor of
the following:
HS Code Description of Goods Statistical Unit Customs
Duty Rate
-Swivel seats with variable height adjustment:
9401.31.00 — Of wood Kg 25%
9401.39.00 — Other Kg 25%;
Customs and Excise (Amendment) [No. 45 of 2021 621

wivel seats with variable height adjustment:
9401.31.00 — Of wood Kg 25%
9401.39.00 — Other Kg 25%;
Customs and Excise (Amendment) [No. 45 of 2021 621

(f) by the deletion of subheading 9401.40.00 and the substitution therefor of the following:
HS Code Description of Goods Statistical Unit Customs
Duty Rate
-Seats other than garden seats convertible into beds:
9401.41.00 -- Of wood Kg 25%
9401.49.00 -- Other Kg 25%;
(g) by the deletion of subheading 9401.90.00 and the substitution therefor of the following:
HS Code Description of Goods Statistical Unit Customs
Duty Rate
- Parts:
9401.91.00 -- Of wood Kg 25%
9401.99.00 -- Other Kg 25%;
(h) by the deletion of subheading 9403.90.00 and the substitution therefor of the following:
HS Code Description of Goods Statistical Unit Customs
Duty Rate
- Parts:
9403.91.00 -- Of wood Kg 25%
9403.99.00 -- Other Kg 25%;
(i) by the insertion of the following new subheading immediately after subheading 9404.30.00:
HS Code Description of Goods Statistical Unit Customs
Duty Rate
9404.40.00 - Quilts, bedspreads,eiderdowns
and duvets (comforters) Kg 25%;
(j) in the description of goods column opposite heading 94.05, by the deletion of the
words “Lamps and lighting fittings” and the substitution therefor of the words “Luminaires and
lighting fittings”;
622 No. 45 of 2021] Customs and Excise (Amendment)

d lighting fittings” and the substitution therefor of the words “Luminaires and
lighting fittings”;
622 No. 45 of 2021] Customs and Excise (Amendment)

(k) by the deletion of heading 94.05 and the substitution therefor of the following:
HS Code Description of Goods Statistical Unit Customs
Duty Rate
94.05 Luminaires and lighting fittings
including searchlights and spotlights
and parts thereof, not elsewhere
specified or included; illuminated signs,
illuminated name-plates and the like,
having a permanently fixed light
source, and parts thereof not elsewhere
specified or included.

luminated signs,
illuminated name-plates and the like,
having a permanently fixed light
source, and parts thereof not elsewhere
specified or included.

- Chandeliers and other electric ceiling or
wall lighting fittings, excluding those of a
kind used for lighting public open spaces
or thoroughfares:
9405.11.00 -- Designed for use solely with light-emitting
diode (LED) light sources Kg 25%
9405.19.00 -- Other Kg 25%
- Electric table, desk, bedside or floor-
standing luminaires: Kg
9405.21.00 -- Designed for use solely with light-
emitting diode (LED) lightsources Kg 25%
9405.29.00 -- Other Kg 25%
-Lighting strings of a kind used for
Christmas trees:
9405.31.00 -- Designed for use solely with light-
emitting diode (LED) light sources Kg 25%
9405.39.00 -- Other Kg 25%
- Other electric luminaires and lighting
fittings:
9405.41.00 --- Photovoltaic, designed for use solely
with light-emitting diode (LED) light sources Kg 25%
9405.42.00 -- Other, designed for use solely with light-
emitting diode (LED) light sources Kg 25%
9405.49.00 -- Other Kg 25%
9405.50.00 - Non-electrical luminaires and lighting fittings Kg 25%
-Illuminated signs, illuminated name-plates
and the like:
9405.61.00 -- Designed for use solely with light-
emitting diode (LED) lightsources Kg 25%
9405.69.00 -- Other Kg 25%; and
9405.91.00 -- Of glass Kg 15%
9405.92.00 -- Of glass Kg 15%
9405.99.00 -- Other Kg 15%.

iode (LED) lightsources Kg 25%
9405.69.00 -- Other Kg 25%; and
9405.91.00 -- Of glass Kg 15%
9405.92.00 -- Of glass Kg 15%
9405.99.00 -- Other Kg 15%.

Customs and Excise (Amendment) [No. 45 of 2021 623

Customs and Excise (Amendment) [No. 45 of 2021 623

(l) by the insertion of the following new subheading immediately after subheading 9406.10.90:
HS Code Description of Goods Statistical Unit Customs
Duty Rate
9406.20.00 - Modular building units, of steel Kg 25%. 69. Chapter 95 is amended -
(a) in note 1 of the Notes by the-
(i) insertion of the following new note immediately after note (o):
(p) unmanned aircraft (heading 88.06);; and
(ii) renumbering of notes 1(p),(q), (r), (s), (t), (u), (v)and (w) as 1(q), (r), (s),
(t), (u), (v), (w) and (x), respectively;
(b) in the Notes, by the insertion of the following new note immediately after note
5:
6. - For the purposes of heading 95.08—
(a) The expression “amusement park rides” means a device
or combination of devices or equipment that carry, convey,
or direct a person or persons over or through a fixed or
restricted course, including watercourses, or within a
defined area for the primary purposes of amusement or
entertainment. Such rides may be combined within an
amusement park, theme park, water park or fairground.

rea for the primary purposes of amusement or
entertainment. Such rides may be combined within an
amusement park, theme park, water park or fairground.

These amusement park rides do not include equipment of
a kind commonly installed in residences or playgrounds;
(b) The expression “water park amusements” means a device
or combination of devices or equipment that are
characterised by a defined area involving water, with no
purposes built path. Water park amusements only include
equipment designed specifically for water parks; and
(c) The expression “fairground amusements” means games of
chance, strength or skill, which commonly employ an
operator or attendant and may be installed in permanent
buildings or independent concession stalls. Fairground
amusements do not include equipment of heading 95.04.

tendant and may be installed in permanent
buildings or independent concession stalls. Fairground
amusements do not include equipment of heading 95.04.

This heading does not include equipment more specifically
classified elsewhere in the Nomenclature.;
(c) in the description of goods column opposite heading 95.04, by the deletion
of the words “Video game consoles and machines, articles for funfair, table or
parlour games, including pintables, billiards, special tables for casino games
and automatic bowling alley equipment.” and the substitution therefor of the
words “Video game consoles and machines, table or parlour games, including
pintables, billiards, special tables for casino games and automatic bowling
equipment, amusement machines operated by coins, bank notes, bank cards,
624 No. 45 of 2021] Customs and Excise (Amendment)

ames and automatic bowling
equipment, amusement machines operated by coins, bank notes, bank cards,
624 No. 45 of 2021] Customs and Excise (Amendment)

tokens or by any other means of payment.”; and
(d) by the deletion of heading 95.08 and the substitution therefor of the following:
HS Code Description of Goods Statistical Unit Customs
Duty Rate
95.08 Travelling circuses and travelling
menageries; amusement park rides
and water park amusements;
fairground amusements, including
shooting galleries; travelling theatres. 9508.10.00 - Travelling circuses and travelling menageries Kg 25%
- Amusement park rides and water park
amusements : Kg 25%
9508.21.00 -- Roller coasters Kg
9508.22.00 -- Carousels, swings and roundabouts Kg 25%
9508.23.00 -- Dodge’em cars Kg 25%
9508.24.00 -- Motion simulators and moving theatres Kg 25%
9508.25.00 -- Water rides Kg 25%
9508.26.00 -- Water park amusements Kg 25%
9508.29.00 -- Other Kg 25%
9508.30.00 - Fairground amusements Kg 25%
9508.40.00 - Travelling theatres Kg 25%. 73.

6.00 -- Water park amusements Kg 25%
9508.29.00 -- Other Kg 25%
9508.30.00 - Fairground amusements Kg 25%
9508.40.00 - Travelling theatres Kg 25%. 73.

Chapter 96 is amended—
(a) in note 1 (k) of the Notes, by the deletion of the words “lamps and lighting
fittings” and the substitution therefor of the words “luminaires and lighting
fittings”;
(b) in the description of goods column opposite subheading 9609.10.00, by the
deletion of the word “rigid”;
(c) in the description of goods column opposite heading 96.17,by the deletion of
the words “with cases”; and
(d) in the description of goods column opposite heading 96.19, by the deletion of the
words “Sanitary towels (pads) and tampons, napkins and napkin liners for
babies and similar articles, of any material” and the substitution therefor of
the words “Sanitary towels (pads) and tampons, napkins (diapers), napkin
liners and similar articles, of any material.”. 74. Chapter 97 is amended—
(a) in the Notes by the—
(i) insertion of the following new note immediately after note 1:
2. - Heading 97.01 does not apply to mosaics that are mass-
produced reproductions, casts or works of conventional
craftsmanship of a commercial character, even if these
Customs and Excise (Amendment) [No. 45 of 2021 625

eproductions, casts or works of conventional
craftsmanship of a commercial character, even if these
Customs and Excise (Amendment) [No. 45 of 2021 625

articles are designed or created by artists.; and
(ii) renumbering of the notes 2, 3, 4 and 5 as notes 3, 4, 5 and 6, respectively;
(b) by the deletion of heading 97.01 and the substitution therefor of the following:
HS Code Description of Goods Statistical Unit Customs
Duty Rate
97.01 Paintings, drawings and pastels,
executed entirely by hand, other
than drawings of heading 49.06 and
other than hand-painted or hand-
decorated manufactured articles;
collages, mosaics and similar decorative
plaques.

than drawings of heading 49.06 and
other than hand-painted or hand-
decorated manufactured articles;
collages, mosaics and similar decorative
plaques.

- Of an age exceeding 100 years:
9701.21.00 -- Paintings, drawings and pastels Kg free
9701.22.00 -- Mosaics Kg free
9701.29.00 -- Other Kg free
- Other:
9701.91.00 -- Paintings, drawings and pastels Kg free
9701.92.00 -- Mosaics Kg free
9701.99.00 -- Other Kg free;
(c) by the deletion of heading 97.02 and the substitution therefor of the following:
HS Code Description of Goods Statistical Unit Customs
Duty Rate
97.02 Original engravings, prints and
lithographs
9702.10.00 - Of an age exceeding 100 years : Kg free
9702.90.00 - Other Kg free;
(d) by the deletion of heading 97.03 and the substitution therefor of the following:
HS Code Description of Goods Statistical Unit Customs
Duty Rate
97.03 Original sculpture and statuary, in any material. 9703.10.00 - Of an age exceeding 100 years: Kg free
9703.90.00 - Other Kg free;
(e) by the deletion of heading 97.05 and the substitution therefor of the following:
HS Code Description of Goods Statistical Unit Customs
Duty Rate
97.05 Collections and collectors’ pieces
of archaeological, ethnographic,
historical, zoological, botanical,
mineralogical, anatomical,
626 No. 45 of 2021] Customs and Excise (Amendment)

eces
of archaeological, ethnographic,
historical, zoological, botanical,
mineralogical, anatomical,
626 No. 45 of 2021] Customs and Excise (Amendment)

paleontological, or numismatic
interest.
9705.10.00 - Collections and collectors’ pieces of
archaeological, ethnographic or historical
interest Kg free
- Collections and collectors’ pieces
of zoological, botanical, mineralogical,
anatomical or paleontological interest:
9705.21.00 -- Human specimens and parts thereof Kg free
9705.22.00 -- Extinct or endangered species and
parts thereof Kg free
9705.29.00 - Other Kg free
- Collections and collectors’ pieces of
numismatic interest:
9705.31.00 -- Of an age exceeding 100 years Kg free
9705.39.00 -- Other Kg free; and
(f) by the deletion of heading 97.06 and the substitution therefor of the following:
HS Code Description of Goods Statistical Unit Customs
Duty Rate
97.06 Antiques of an age exceeding 100 years.
- Of an age exceeding 250 years :
9706.10.10 --- Antique carpets m2 free
9706.10.90 --- Other - free
- Other
9706.90.10 --- Antique carpets m2 free
Customs and Excise (Amendment) [No. 45 of 2021 627

Antique carpets m2 free
9706.10.90 --- Other - free
- Other
9706.90.10 --- Antique carpets m2 free
Customs and Excise (Amendment) [No. 45 of 2021 627

9706.90.90 -- Other - free. APPENDIX II
(Section 6)
SECOND SCHEDULE
(Section 76)
1.

9706.90.90 -- Other - free. APPENDIX II
(Section 6)
SECOND SCHEDULE
(Section 76)
1.

The Second Schedule is amended-
(a) in the description column opposite heading 1 (15) by the deletion of the
words “Cranberry (Vaccinium macrocarpon, Vaccinium oxycoccos, Vaccinium
vitis-idaea) Juice” and the substitution therefor of the words “Cranberry
(Vaccinium macrocarpon, Vaccinium oxycoccos) juice; lingonberry (Vaccinium
vitis-idaea) juice”;
(b) in heading 4, by the deletion of the figure “k0.15/ltr” in the duty rate column
opposite subheading 2203.00.10 and the substitution therefor of the figure
“k0.25/ltr”;
(c) in heading 6, by the deletion of the figure “125%” in the duty rate column opposite
subheading 2207.10.00 and the substitution therefor of the figure “60%”;
(d) by the deletion of the figure “k240” in the duty rate column opposite heading
24.01 and the substitution therefor of the figure “k355”;
(e) by the deletion of the figure “k302” in the duty rate column opposite heading
24.02 and the substitution therefor of the figure”k355";
(f) by the deletion of the figure “k240” in the duty rate column opposite subheadings
2403.11.00, 2403.19.10, 2403.19.90, 2403.91.00 and 2403.99.00 and the
substitution therefor of the figure “k355”;
(g) in heading 7, by the insertion of the following new heading in the appropriate
place:
Heading Description Harmonised Commodity Statistical Unit Duty
of Goods Description and Coding Rate
system
7 Products containing
tobacco, reconstituted
tobacco, nicotine, or
tobacco or nicotine
substitutes, intended
for inhalation without
combustion; other
nicotine containing
products intended for
the intake of nicotine
628 No.

co or nicotine
substitutes, intended
for inhalation without
combustion; other
nicotine containing
products intended for
the intake of nicotine
628 No.

45 of 2021] Customs and Excise (Amendment)

45 of 2021] Customs and Excise (Amendment)

into the human body. 24.04 kg 145%;
(h) by the deletion of heading 9 and the substitution therefor of the following:
Heading Description Harmonised Commodity Statistical Unit Duty
of Goods Description and Coding Rate
system
9 (1) Coal; briquettes,
ovoids and similar
solid fuels
manufactured from
coal. (a) Coal, whetheror
not pulverised, but
not agglomerated;
(b) Anthracite; 2701.11.00 Tonne 5%
(c) Bituminous coal; 2701.12.00 Tonne 5%
(d) Other coal; 2701.19.00 Tonne 5%
(e) Briquettes, ovoids
and similarsolid fuels
manufactured from coal.

5%
(c) Bituminous coal; 2701.12.00 Tonne 5%
(d) Other coal; 2701.19.00 Tonne 5%
(e) Briquettes, ovoids
and similarsolid fuels
manufactured from coal.

2701.20.00 Tonne 5%
(2) Petroleum oils and
oils obtained from
bituminous minerals,
other than crude;
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;
waste oils:
(a) Petroleum spirit 2710.12.10 Dekalitre K2.07/ltr
(motor spirit);
(b) White spirit 2710.12.40 Dekalitre 15%
(c) Kerosene type 2710.12.51 Dekalitre K0.48 ltr
(c) Other light oils 2710.12.90 Dekalitre 15%
(d) Automotive gas-oils 2710.19.10 Dekalitre K0.66/ltr
(diesel)
(e) Other fuel oils 2710.19.10 Dekalitre K0.93/ltr
(3) Petroleum gases 2710.19.20
Customs and Excise (Amendment) [No. 45 of 2021 629

and other gaseous Ex. 27.11 K0.48/ltr; and
hydro-carbons
(i) in heading 13,by the insertion of the following new subheading immediately after
subheading 8704.32.00:
Heading Description Harmonised Commodity Statistical Unit Duty
of Goods Description and Coding Rate
system
13 (3) Motor Vehicles 8704.41.00 No. 10%
for Transport of goods 8704.42.00 10%
8704.51.00 10%
8704.52.00 10%.
630 No. 45 of 2021] Customs and Excise (Amendment)

or Vehicles 8704.41.00 No. 10%
for Transport of goods 8704.42.00 10%
8704.51.00 10%
8704.52.00 10%.
630 No. 45 of 2021] Customs and Excise (Amendment)

APPENDIX III
(Section7)
THIRD SCHEDULE
(Sections 72 and 76)
1. The Third Schedule is amended-
(a) in Part I -
(i) in respect of motor vehicles of 2 years to 5 years, by the insertion of the
following subheadings immediately after subheading 8704.32.00:
PART I: MOTOR VEHICLES OF 2 YEARS TO 5 YEARS
HS Code Description Statistical Customs Excise
of Goods Unit Duty Duty
- Other, with compression
- ignition internal combustion
piston engine (diesel or semi
- diesel):
Single cab:
8704.41.00 -- of g.v.w exceeding 1 tonne No. 21,926.23 9,501.37
but not exceeding 1.5 tonnes
8704.41.00 -- of g.v.w above 1.5 tonnes No. 26,311.48 11,401.64
but not exceeding 3 tonnes
8704.41.00 -- of g.v.w exceeding 3 No. 30,696.72 13,301.91
tonnes not exceeding 5 tonnes
Double cab:
8704.41.00 -- of g.v.w not exceeding No. 30,696.72 13,301.91
3 tonnes
8704.41.00 -- of g.v.w exceeding 3 No. 33,766.39 14,632.10
tonnes but not exceeding 5
tonnes
Panel vans:
8704.41.00 -- of g.v.w not exceeding No. 13,353.08 5,786.33
1 tonne
8704.41.00 -- of g.v.w exceeding 1 tonne No. 15,348.36 6,650.96
but not exceeding 1.5 tonnes
8704.41.00 -- of g.v.w above 1.5 tonnes No.

86.33
1 tonne
8704.41.00 -- of g.v.w exceeding 1 tonne No. 15,348.36 6,650.96
but not exceeding 1.5 tonnes
8704.41.00 -- of g.v.w above 1.5 tonnes No.

17,540.98 7,601.09
but not exceeding 3
8704.41.00 -- of g.v.w exceeding 3 tonnes No. 21,926.23 9,501.37
but not exceeding 5 tonnes
Truck:
8704.41.00 -- g.v.w up to 2 tonnes No. 13,907.25 10,662.23
8704.41.00 -- g.v.w above 2 tonnes but No. 15,452.50 11,846.92
not exceeding 5
8704.42.00 --g.v.w above 5 tonnes but No. 24,724.01 18,955.07
not exceeding 10 tonnes
8704.42.00 -- g.v.w exceeding 10 tonnes No. 30,905.01 23,693.84
but not exceeding 20 tonnes
8704.43.00 -- exceeding 20 tonnes No. 51,898.20 -
Customs and Excise (Amendment) [No. 45 of 2021 631

. 30,905.01 23,693.84
but not exceeding 20 tonnes
8704.43.00 -- exceeding 20 tonnes No. 51,898.20 -
Customs and Excise (Amendment) [No. 45 of 2021 631

-Other, with both spark-ignition
internal combustion piston
engine and electric motor as
motors for propulsion :
Single cab:
8704.51.00 -- of g.v.w exceeding 1 tonne No. 21,926.23 9,501.37
but not exceeding 1.5 tonnes
8704.51.00 -- of g.v.w above 1.5 tonnes No. 26,311.48 11,401.64
but not exceeding 3 tonnes
8704.51.00 -- of g.v.w exceeding 3 tonnes No. 30,696.72 13,301.91
not exceeding 5 tonnes
Double cab:
8704.51.00 -- of g.v.w not exceeding No. 30,696.72 13,301.91
3 tonnes
8704.51.00 -- Of g.v.w exceeding 3 tonnes No. 33,766.39 14,632.10
but not exceeding 5 tonnes
Panel vans:
8704.51.00 -- of g.v.w not exceeding No. 13,353.08 5,786.33
1 tonne
8704.51.00 -- of g.v.w exceeding 1 tonne No. 15,348.36 6,650.96
but not exceeding 1.5 tonnes
8704.51.00 -- of g.v.w above 1.5 tonnes
but not exceeding 3 No. 17,540.98 7,601.09
8704.51.00 -- of g.v.w exceeding 3 tonnes
but not exceeding 5 tonnes No. 21,926.23 9,501.37
Truck:
8704.51.00 -- g.v.w up to 2 tonnes No. 13,907.25 10,662.23
8704.51.00 -- g.v.w above 2 tonnes but not No. 15,452.50 11,846.92
exceeding 5
8704.52.00 -- g.v.w above 5 tonnes but not No. 24,724.01 18,955.07
exceeding 10 tonnes
8704.52.00 -- g.v.w exceeding 10 tonnes but No.

.92
exceeding 5
8704.52.00 -- g.v.w above 5 tonnes but not No. 24,724.01 18,955.07
exceeding 10 tonnes
8704.52.00 -- g.v.w exceeding 10 tonnes but No.

30,905.01 23,693.84
not exceeding 20 tonnes
8704.52.00 -- exceeding 20 tonnes No. 51,898.20 - ; and
(ii) in respect of motor vehicles of 5 years and older, by the insertion of the following
subheadings immediately after subheading 8704.32.00:
632 No. 45 of 2021] Customs and Excise (Amendment)

s and older, by the insertion of the following
subheadings immediately after subheading 8704.32.00:
632 No. 45 of 2021] Customs and Excise (Amendment)

PART I: MOTOR VEHICLES OF 5 YEARS AND OLDER
HS Code Description Statistical Customs Excise
of Goods Unit Duty Duty
- Other, with compression-
ignition internal combustion
piston engine (diesel or
semi-diesel):
Single cab:
8704.41.00 -- of g.v.w exceeding 1 tonne No. 8,770.49 3,800.55
but not exceeding 1.5 tonnes
8704.41.00 -- of g.v.w above 1.5 tonnes No. 15,348.36 6,650.96
but not exceeding 3 tonnes
8704.41.00 -- Of g.v.w exceeding 3 tonnes No. 17,540.98 7,601.09
not exceeding 5 tonnes
Double cab:
8704.41.00 -- of g.v.w not exceeding 3 tonnes No. 24,118.85 10,451.50
8704.41.00 -- of g.v.w exceeding 3 tonnes
but not exceeding 5 tonnes No. 26,530.74 11,496.65
Panel vans:
8704.41.00 -- of g.v.w not exceeding 1 tonne No. 7,630.33 3,306.48
8704.41.00 -- of g.v.w exceeding 1 tonne
but not exceeding 1.5 tonnes No. 8,770.49 3,800.55
8704.41.00 -- of g.v.w above 1.5 tonnes
but not exceeding 3 No. 15,348.36 6,650.96
8704.41.00 -- of g.v.w exceeding 3 tonnes
but not exceeding 5 tonnes No. 17,540.98 7,601.09
Truck:
8704.41.00 -- g.v.w up to 2 tonnes No. 6,412.79 4,916.47
8704.41.00 -- g.v.w above 2 tonnes
but not exceeding 5 No.

nnes No. 17,540.98 7,601.09
Truck:
8704.41.00 -- g.v.w up to 2 tonnes No. 6,412.79 4,916.47
8704.41.00 -- g.v.w above 2 tonnes
but not exceeding 5 No.

7,726.25 5,923.46
8704.42.00 -- g.v.w above 5 tonnes
but not exceeding 10 tonnes No. 9,271.50 7,108.15
8704.42.00 -- g.v.w exceeding 10
tonnes but not exceeding
20 tonnes No. 11,743.90 9,003.66
8704.43.00 -- exceeding 20 tonnes No. 19,461.83 -
- Other, with both spark-
ignition internal combustion
piston engine and electric
motor as motors for propulsion :
Single cab:
8704.51.00 -- of g.v.w exceeding 1 tonne
but not exceeding 1.5 tonnes No. 8,770.49 3,800.55
Customs and Excise (Amendment) [No. 45 of 2021 633

le cab:
8704.51.00 -- of g.v.w exceeding 1 tonne
but not exceeding 1.5 tonnes No. 8,770.49 3,800.55
Customs and Excise (Amendment) [No. 45 of 2021 633

8704.51.00 -- of g.v.w above 1.5 tonnes but No. 15,348.36 6,650.96
not exceeding 3 tonnes
8704.51.00 -- of g.v.w exceeding 3 tonnes No. 17,540.98 7,601.09
not exceeding 5 tonnes
Double cab:
8704.51.00 -- of g.v.w not exceeding 3 tonnes No. 24,118.85 10,451.50
8704.51.00 -- of g.v.w exceeding 3 tonnes No. 26,530.74 11,496.65
but not exceeding 5 tonnes
Panel vans:
8704.51.00 -- of g.v.w not exceeding 1 tonne No. 7,630.33 3,306.48
8704.51.00 -- of g.v.w exceeding 1 tonne but No. 8,770.49 3,800.55
not exceeding 1.5 tonnes
8704.51.00 -- of g.v.w above 1.5 tonnes No. 15,348.36 6,650.96
but not exceeding 3
8704.51.00 -- of g.v.w exceeding 3 tonnes No. 17,540.98 7,601.09
but not exceeding 5 tonnes
Truck:
8704.51.00 --g.v.w up to 2 tonnes No. 6,412.79 4,916.47
8704.51.00 -- g.v.w above 2 tonnes but No. 7,726.25 5,923.46
not exceeding 5
8704.52.00 -- g.v.w above 5 tonnes but not No. 9,271.50 7,108.15
exceeding 10 tonnes
8704.52.00 -- g.v.w exceeding 10 tonnes No. 11,743.90 9,003.66
but not exceeding 20 tonnes
8704.52.00 -- exceeding 20 tonnes No.

5
exceeding 10 tonnes
8704.52.00 -- g.v.w exceeding 10 tonnes No. 11,743.90 9,003.66
but not exceeding 20 tonnes
8704.52.00 -- exceeding 20 tonnes No.

19,461.83 - ; and
(b) in Part II –
(i) in respect of motor cycle of 2 years to 5 years, by the deletion of the
heading 87.11 and the substitution therefor of the following:
PART II: MOTOR CYCLES OF 2 YEARS TO 5 YEARS
HS Code Description of Statistical Customs Excise
Goods Unit Duty Duty
87.11
- Motorcycles (including
mopeds) and cycles fitted
with an auxilliary motor,
with or without side cars;
8711.10.00 - With internal combustion No. 500.00 -
piston engine of a cylinder
capacity not exceeding 50cc
634 No. 45 of 2021] Customs and Excise (Amendment)

.00 - With internal combustion No. 500.00 -
piston engine of a cylinder
capacity not exceeding 50cc
634 No. 45 of 2021] Customs and Excise (Amendment)

8711.20.00 -With internal combustion No. 625.00 -
piston engine of a cylinder
capacity exceeding 50cc
but not exceeding 250cc
8711.30.00 -With internal combustion
piston engine of a cylinder
capacity exceeding 250cc
but not exceeding 500cc No. 750.00 -
8711.40.00 -With internal combustion
piston engine of a cylinder
capacity exceeding 500cc
but not exceeding 800cc No. 875.00 -
8711.50.00 -With internal combustion
piston engine of a cylinder
capacity exceeding 800cc No. 2,000.00 -
8711.90.00 -Other No. 1,000.00 - ; and
(ii) in respect of motor cycle above 5 years, by the deletion of the heading
87.11 and the substitution therefor of the following:
HS Code Description of Statistical Customs Excise
Goods Unit Duty Duty
87.11
- Motorcycles (including
mopeds) and cycles fitted
with an auxilliary motor,
with or without side cars;
8711.10.00 - With internal combustion No. 375.00 -
piston engine of a cylinder
capacity not exceeding 50cc
8711.20.00 -With internal combustion No. 500.00 -
piston engine of a cylinder
capacity exceeding 50cc but
not exceeding 250cc
8711.30.00 -With internal combustion No.

internal combustion No. 500.00 -
piston engine of a cylinder
capacity exceeding 50cc but
not exceeding 250cc
8711.30.00 -With internal combustion No.

625.00 -
piston engine of a cylinder
capacity exceeding 250cc but
not exceeding 500cc
8711.40.00 -With internal combustion No. 750.00 -
piston engine of a cylinder
capacity exceeding 500cc but
not exceeding 800cc
8711.50.00 -With internal combustion No. 1,500.00 -
piston engine of a cylinder
capacity exceeding 800cc
8711.90.00 -Other No. 875.00
Customs and Excise (Amendment) [No. 45 of 2021 635

on No. 1,500.00 -
piston engine of a cylinder
capacity exceeding 800cc
8711.90.00 -Other No. 875.00
Customs and Excise (Amendment) [No. 45 of 2021 635

APPENDIX IV
(Section 8)
Fourth Schedule
(Section 77)
1. The Fourth Schedule is amended—
(a) by the repeal of Part I and the substitution therefor of the following:
PART I
SURTAX TARIFF ON IMPORTED GOODS GENERALLY
HS Code Description of Goods Surtax Remarks
Rate
0101.29.00 Live horses - other 5%
0101.30.00 Live asses 5%
0101.90.00 Other –mules and hinnies 5%
0102.29.10 Other live cattle - bulls 5%
0102.29.20 Other live cattle - cows and calves 5%
0102.31.10 Live buffalo - pure-bred breeding animals: bulls 5%
0102.31.20 Live buffalo - pure-bred breeding animals: cows and calves 5%
0102.90.10 Other live bovine animals -for slaughter 5%
0102.90.90 Other live bovine animals - other 5%
0103.91.10 Live swine weighing <50kg (Excl. Pure-Bred Breeding) 5%
For Slaughter
0103.91.90 Live swine weighing <50kg (Excl. Pure-Bred Breeding) - 5%
Other
0103.92.10 Live swine weighing >=50kg (Excl. Pure-Bred Breeding) 5%
0103.92.90 Live swine weighing >=50kg (Excl.

(Excl. Pure-Bred Breeding) - 5%
Other
0103.92.10 Live swine weighing >=50kg (Excl. Pure-Bred Breeding) 5%
0103.92.90 Live swine weighing >=50kg (Excl.

Pure-Bred Breeding) - 5%
Other
0104.10.10 Live sheep for slaughter 5%
0104.10.21 Live ewes and lambs 5%
0104.10.22 Live rams 5%
0104.20.10 Live goats for slaughter 5%
0104.20.20 Live goats other than for slaughter 5%
0105.12.00 Live Turkeys weighing =<185g 5%
0105.13.00 Live Ducks weighing =<185g 5%
0105.14.00 Live Geese weighing =<185g 5%
0105.15.00 Live Guinea Fowls weighing =<185g 5%
0105.99.00 Live Ducks, Geese, Turkeys And Guinea Fowls 5%
Weighing >185g
0201.10.00 Fresh or chilled bovine carcasses and half-carcasses 5%
0201.20.00 Fresh or chilled other bovine cuts with bone in 5%
0201.30.00 Fresh or chilled boneless meat 5%
0202.10.00 Frozen bovine carcasses and half carcasses 5%
0202.20.00 Frozen unboned bovine meat (excl. carcasses) 5%
0202.30.00 Frozen boneless bovine meat 5%
0203.11.00 Fresh or chilled swine carcasses and half carcasses 5%
0203.12.00 Fresh or chilled unboned hams, shoulders and cuts thereof 5%
of swine
0203.19.00 Fresh or chilled swine meat, nes (unboned) 5%
0203.21.00 Frozen swine carcasses and half carcasses 5%
0203.22.00 Frozen unboned hams, shoulders and cuts thereof of swine 5%
636 No. 45 of 2021] Customs and Excise (Amendment)

casses and half carcasses 5%
0203.22.00 Frozen unboned hams, shoulders and cuts thereof of swine 5%
636 No. 45 of 2021] Customs and Excise (Amendment)

HS Code Description of Goods Surtax Remarks
Rate
0203.29.00 Frozen swine meat, nes5%
0204.10.00 Fresh or chilled lamb carcasses and half carcasses 5%
0204.21.00 Fresh or chilled sheep carcasses and half carcasses 5%
(excl. Lamb)
0204.22.00 Fresh or chilled other cuts with bone in 5%
0204.23.00 Fresh or chilled boneless meat of sheep 5%
0204.30.00 Frozen lamb carcasses and half carcasses 5%
0204.41.00 Frozen sheep carcasses and half carcasses (excl.lamb) 5%
0204.42.00 Frozen other cuts with bone in 5%
0204.43.00 Frozen boneless meat of sheep 5%
0204.50.00 Fresh, chilled or frozen goat meat 5%
0205.00.00 Meat of horses, asses, mules or hinnies, fresh, chilled or 5%
frozen
0206.10.00 Fresh or chilled edible bovine offal 5%
0206.21.00 Frozen bovine tongues 5%
0206.22.00 Frozen bovine livers 5%
0206.29.00 Frozen edible bovine offal (excl. Tongues and livers) 5%
0206.30.00 Fresh or chilled edible swine offal 5%
0206.41.00 Frozen swine livers 5%
0206.49.00 Frozen edible swine offal (excl. Livers) 5%
0206.80.10 Fresh or chilled edible offal of sheep or goats 5%
0206.80.90 Fresh or chilled edible offal of horses,asses,mules...

ffal (excl. Livers) 5%
0206.80.10 Fresh or chilled edible offal of sheep or goats 5%
0206.80.90 Fresh or chilled edible offal of horses,asses,mules...

5%
0206.90.10 Frozen edible offal of sheep or goats 5%
0206.90.90 Frozen edible offal of horses,asses,mules... 5%
0207.11.00 Fresh or chilled whole chickens 5%
0207.12.00 Frozen whole chickens 5%
0207.13.00 Fresh or chilled cuts and offal of chickens 5%
0207.14.00 Frozen cuts and offal of chicken 5%
0207.24.00 Fresh or chilled whole turkeys 5%
0207.25.00 Frozen whole turkeys 5%
0207.26.00 Fresh or chilled cuts and offal of turkeys 5%
0207.27.00 Frozen cuts and offal of turkeys 5%
0207.41.00 Fresh or chilled whole ducks 5%
0207.42.00 Frozen whole ducks 5%
0207.43.00 Fresh or chilled fatty livers of ducks 5%
0207.44.00 Fresh or chilled cuts and offal (excl. Fatty livers), 5%
of ducks
0207.45.00 Frozen cuts and offal, of ducks 5%
0207.51.00 Fresh or chilled whole geese 5%
0207.52.00 Frozen whole geese 5%
0207.53.00 Fresh or chilled fatty livers of geese 5%
0207.54.00 Fresh or chilled cuts and offal (excl. Fatty livers), of geese 5%
Customs and Excise (Amendment) [No. 45 of 2021 637

tty livers of geese 5%
0207.54.00 Fresh or chilled cuts and offal (excl. Fatty livers), of geese 5%
Customs and Excise (Amendment) [No. 45 of 2021 637

HS Code Description of Goods Surtax Remarks
Rate
0207.55.00 Frozen cuts and offal, of geese 5%
0207.60.00 Meat and edible offal - fresh, chilled or frozen, of 5%
guinea fowls
0208.10.00 Fresh, chilled or frozen meat and edible offal of rabbits 5%
or hares
0208.30.00 Other meat & edible meat offals of primates 5%
0208.90.00 Other meat and edible meat offals 5%
0209.10.00 Pig fat, free of lean meat, not rendered/extracted,fresh 5%
/chilled/frozen/salted/smoked
0209.90.00 Poultry fat, not rendered/extracted, fresh/chilled/frozen 5%
/salted/smoked
0210.11.00 Bone in swine hams, shoulders and cuts thereof, salted, 5%
dried or smoked
0210.12.00 Bellies and cuts thereof of swine, salted dried or smoked 5%
0210.19.00 Other meat of swine, salted, dried or smoked 5%
0210.20.00 Meat of bovine animals, salted, dried or smoked 5%
0210.91.00 Other including edible flours and meals of meat or meat 5%
offals of primates
0210.93.00 Other including edible flours and meals of meat or meat 5%
offals of reptiles (including snakes and turtles)
0210.99.00 Other including edible flours and meals of meat or meat 5%
offals
0302.71.00 Fresh or chilled tilapias (oreochromis spp.) 5%
0303.23.00 Frozen tilapias (oreochromis spp.) 5%
0304.31.00 Fresh or chilled fillets of tilapias (oreochromis spp.) 5%
0304.51.00 Fresh or chilled fish meat(excl.fillets) of tilapias, 5%
(oreochromis spp.), catfish
0304.61.00 Frozen fillets of tilapias 5%
0304.93.00 Frozen tilapia, catfish, carp, eels, nile perch and 5%
snakeheads meat, excl.

romis spp.), catfish
0304.61.00 Frozen fillets of tilapias 5%
0304.93.00 Frozen tilapia, catfish, carp, eels, nile perch and 5%
snakeheads meat, excl.

Fillets
0305.20.00 Livers, roes and milt of fish, dried, smoked, salted or in 5%
brine
0305.31.00 Tilapias, catfish, carp, eels, nile perch & snakeheads 5%
fillets, dried, salted or brine
0305.32.00 Fish fillets, of families bregmacerotidae, etc dried, salted 5%
or in brine, but not smoked
0305.39.00 Fish fillets, dried, salted or in brine, but not smoked, nes 5%
0305.42.00 Smoked herrings (incl. Fillets) 5%
0305.43.00 Smoked trout (incl. Fillets) 5%
0305.44.00 Smoked tilapias, catfish, carp, eels, nile perch and 5%
snakeheads (incl. Fillets)
0305.49.00 Other smoked fish 5%
0305.51.00 Dried cod, not smoked 5%
0305.52.00 Dried cod, not smoked tilapias, catfish, carp, eels, nile 5%
perch and snakeheads
638 No. 45 of 2021] Customs and Excise (Amendment)

ked 5%
0305.52.00 Dried cod, not smoked tilapias, catfish, carp, eels, nile 5%
perch and snakeheads
638 No. 45 of 2021] Customs and Excise (Amendment)

HS Code Description of Goods Surtax Remarks
Rate
0305.53.00 Dried cod, not smoked fish of the families 5%
bregmacerotidae, euclichthyidae,gadidae
0305.54.00 Dried cod, not smoked herrings ,anchovies, sardines, 5%
sardinella brisling or sprats…. 0305.59.00 Dried fish, not smoked nes 5%
0305.61.00 Herrings salted or in brine but not dried or smoked 5%
0305.62.00 Cod salted or in brine but not dried or smoked 5%
0305.64.00 Tilapias, catfish, carp, eels, nile perch,.. Salted or in 5%
brine but not dried or smoked
0305.69.00 Other fish salted or in brine but not dried or smoked, nes 5%
0305.72.00 Fish heads, tails and maws 5%
0305.79.00 Fish fins (excl.

r smoked
0305.69.00 Other fish salted or in brine but not dried or smoked, nes 5%
0305.72.00 Fish heads, tails and maws 5%
0305.79.00 Fish fins (excl.

Shark fins) and other edible fish offal, nes 5%
0401.10.11 Milk, of a fat content, by weight, <1%, unreconstituted 5%
or unrecombined
0401.10.12 Milk, of a fat content, by weight, <1%, reconstituted or 5%
recombined
0401.10.20 Cream, of a fat content, by weight, <1% 5%
0401.20.11 Milk, of a fat content, by weight, >1% but <=6%, 5%
unreconstituted or unrecombined
0401.20.12 Milk, of a fat content, by weight, >1% but <=6%, 5%
reconstituted or recombined
0401.20.20 Cream, of a fat content, by weight, >1% but <=6% 5%
0401.40.11 Milk, of a fat content, by weight, >6% but <=10%, 5%
unreconstituted or unrecombined
0401.40.12 Milk, of a fat content, by weight, >6% but <=10%, 5%
reconstituted or recombined
0401.40.20 Cream, of a fat content, by weight, >6% but <=10% 5%
0401.50.11 Milk, of a fat content, by weight, >10%, unreconstituted 5%
or unrecombined
0401.50.12 Milk, of a fat content, by weight, >10%, reconstituted 5%
or recombined
0401.50.20 Cream, of a fat content, by weight, >10% 5%
0402.10.90 Milk and cream in solid forms of =<1.5% fat 5%
0402.21.20 Cream in powdered form of >1.5% fat, unsweetened 5%
0402.21.90 Other milk and cream in solid forms of >1.5% fat, 5%
unsweetened
0402.29.10 Milk in solid forms of >1.5% fat, sweetened 5%
0402.29.30 Cream in powdered form of >1.5% fat, sweetened 5%
0402.29.90 Other milk and cream in solid forms of >1.5% fat, 5%
sweetened
0402.91.20 Concentrated cream, unsweetened (excl.

of >1.5% fat, sweetened 5%
0402.29.90 Other milk and cream in solid forms of >1.5% fat, 5%
sweetened
0402.91.20 Concentrated cream, unsweetened (excl.

In solid form) 5%
0402.91.90 Other concentrated milk and cream, unsweetened (excl. 5%
In solid form)
0402.99.00 Sweetened milk and cream (excl. In solid form) 5%
Customs and Excise (Amendment) [No. 45 of 2021 639

, unsweetened (excl. 5%
In solid form)
0402.99.00 Sweetened milk and cream (excl. In solid form) 5%
Customs and Excise (Amendment) [No. 45 of 2021 639

HS Code Description of Goods Surtax Remarks
Rate
0403.20.00 Yogurt 5%
0403.90.00 Other 5%
0404.10.00 Whey & modified whey, whether or not concentrated or 5%
containing sweetening matter
0404.90.00 Products consisting of natural milk constituents, nes 5%
0405.10.00 Butter 5%
0405.20.00 Dairy spreads 5%
0405.90.00 Fats and oils derived from milk (excl. Butter and dairy 5%
spreads)
0406.10.00 Fresh (unripened or uncured)cheese, including whey 5%
cheese and curd
0406.20.00 Grated or powdered cheese 5%
0406.30.00 Processed cheese, not grated or powdered 5%
0406.40.00 Blue-veined cheese and other cheese containing veins 5%
produced by pencillium roqueforti
0406.90.00 Cheese, nes 5%
0408.11.00 Dried egg yolks 5%
0408.19.00 Egg yolks (excl. Dried) 5%
0408.91.00 Dried birds’ eggs, not in shell 5%
0408.99.00 Birds’ eggs, not in shell (excl. Dried) 5%
0409.00.00 Natural honey 5%
0501.00.00 Human hair and waste, unworked 5%
0502.10.00 Pigs’, hogs’, or boars’ bristles or hair 5%
0502.90.00 Badger and other brush making hair 5%
0504.00.10 Hogs casings 5%
0504.00.20 Other sausage casings 5%
0504.00.90 Other guts, bladders and stomachs of animals(excl.

ther brush making hair 5%
0504.00.10 Hogs casings 5%
0504.00.20 Other sausage casings 5%
0504.00.90 Other guts, bladders and stomachs of animals(excl.

Fish) 5%
0505.10.00 Raw feathers for stuffing; down 5%
0505.90.00 Skins and parts of birds (excl. Feathers for stuffing; down) 5%
0506.10.00 Ossein and bones treated with acid 5%
0506.90.10 Bones and horn-cores (excl. Ossein...) - bone meal 5%
0506.90.90 Bones and horn-cores (excl. Ossein...) - other 5%
0507.10.00 Ivory, its powder and waste, unworked 5%
0507.90.00 Tortoise-shell, whalebone and whalebone-hair, etc, 5%
unworked
0508.00.00 Coral; shells of molluscs, crustaceans, unworked 5%
0511.91.10 Products of fish being fish waste 5%
0511.91.90 Other products of fish, etc; dead animals of chapter 3 5%
0511.99.10 Animal products, nes; dead animals of chapter 1 being 5%
animal embryos
0511.99.90 Other animal products, nes; dead animals of chapter 1 5%
0603.11.00 Fresh cut roses and buds 5%
0603.12.00 Fresh cut carnations and buds 5%
640 No. 45 of 2021] Customs and Excise (Amendment)

of chapter 1 5%
0603.11.00 Fresh cut roses and buds 5%
0603.12.00 Fresh cut carnations and buds 5%
640 No. 45 of 2021] Customs and Excise (Amendment)

HS Code Description of Goods Surtax Remarks
Rate
0603.13.00 Fresh cut orchids and buds 5%
0603.14.00 Fresh cut chrysanthemums and buds 5%
0603.15.00 Fresh cut lilies and buds 5%
0603.19.00 Fresh cut flowers and flower buds -other 5%
0603.90.00 Dried, dyed, bleached or otherwise prepared cut flowers 5%
and buds
0604.20.00 Fresh parts of plants, without flowers or buds, and 5%
grasses, ... for ornamental purposes
0604.90.00 Other parts of plants, without flowers or buds,...for 5%
ornamental purposes, not fresh
0701.90.00 Other potatoes, fresh or chilled 5%
0702.00.00 Tomatoes fresh or chilled 5%
0703.10.00 Onions and shallots, fresh or chilled 5%
0703.20.00 Garlic, fresh or chilled 5%
0703.90.00 Leeks and other alliaceous vegetables, fresh or chilled, nes 5%
0704.10.00 Cauliflowers and headed broccoli, fresh or chilled 5%
0704.20.00 Brussels sprouts, fresh or chilled 5%
0704.90.00 White and red cabbages, kohlrabi, kale...etc, fresh or chilled 5%
0705.11.00 Cabbage lettuce, fresh or chilled 5%
0705.19.00 Lettuce, fresh or chilled, (excl. Cabbage lettuce) 5%
0705.21.00 Witloof chicory, fresh or chilled 5%
0705.29.00 Chicory, fresh or chilled, (excl.

.00 Lettuce, fresh or chilled, (excl. Cabbage lettuce) 5%
0705.21.00 Witloof chicory, fresh or chilled 5%
0705.29.00 Chicory, fresh or chilled, (excl.

Witloof) 5%
0706.10.00 Carrots and turnips, fresh or chilled 5%
0706.90.00 Other, other than carrots and turnips, fresh or chilled 5%
0707.00.00 Cucumbers and gherkins, fresh or chilled 5%
0708.10.00 Peas, fresh or chilled 5%
0708.20.00 Beans, fresh or chilled 5%
0708.90.00 Other leguminous vegetables, fresh or chilled 5%
0709.20.00 Asparagus, fresh or chilled 5%
0709.30.00 Aubergines (egg plant), fresh or chilled 5%
0709.40.00 Celery, fresh or chilled 5%
0709.51.00 Mushrooms of the genius agaricus, fresh or chilled. 5%
0709.52.00 Mushrooms of the genus Boletus 5%
0709.53.00 Mushrooms of the genus Cantharellus 5%
0709.54.00 Shiitake (Lentinus edodes) 5%
0709.55.00 Matsutake (Tricholoma matsutake, Tricholoma -
magnivelare, Tricholoma anatolicum, Tricholoma dulciolens,
Tricholoma caligatum) 5%
0709.56.00 Truffles (Tuber spp.) 5%
0709.59.00 Other vegetables,fresh or chilled. 5%
0709.60.00 Fruits of genus capiscum or pimenta, fresh or chilled 5%
0709.70.00 Spinach, fresh or chilled 5%
Customs and Excise (Amendment) [No. 45 of 2021 641

00 Fruits of genus capiscum or pimenta, fresh or chilled 5%
0709.70.00 Spinach, fresh or chilled 5%
Customs and Excise (Amendment) [No. 45 of 2021 641

HS Code Description of Goods Surtax Remarks
Rate
0709.91.00 Globe artichokes, fresh or chilled 5%
0709.92.00 Olives, fresh or chilled 5%
0709.93.00 Pumpkins, squash and gourds, fresh or chilled 5%
0709.99.00 Other vegetables, fresh or chilled, nes 5%
0710.10.00 Potatoes, frozen 5%
0710.21.00 Shelled or unshelled peas, frozen 5%
0710.22.00 Shelled or unshelled beans, frozen 5%
0710.29.00 Other leguminious vegetables, shelled or unshelled, 5%
frozen (vigna spp., phaseolus spp)..beans
0710.30.00 Spinach, frozen 5%
0710.40.00 Sweet corn, frozen 5%
0710.80.00 Other vegetables, frozen, nes 5%
0710.90.00 Mixtures of vegetables, frozen 5%
0711.20.00 Olives provisionally preserved, not for immediate 5%
consumption
0711.40.00 Cucumbers and gherkins provisionally preserved 5%
0711.51.00 Preserved mushrooms of the genus agaricus 5%
0711.59.00 Other preserved mushrooms and truffles. 5%
0711.90.00 Other vegetables and mixture of vegetables provisionally 5%
preserved
0712.20.10 Dried onion - in bulk 5%
0712.20.90 Other dried onions 5%
0712.31.00 Dried mushrooms of the genus agaricus. 5%
0712.32.00 Dried wood ears (auricularia spp.). 5%
0712.33.00 Dried jelly fungi (tremellar spp).

%
0712.31.00 Dried mushrooms of the genus agaricus. 5%
0712.32.00 Dried wood ears (auricularia spp.). 5%
0712.33.00 Dried jelly fungi (tremellar spp).

5%
0712.39.00 Other dried mushrooms, wood ears,jelly fungi & truffles. 5%
0712.90.00 Other vegetables; mixtures of vegetables 5%
0713.10.90 Dried peas, shelled...other 5%
0713.20.90 Dried chickpeas, shelled...other 5%
0713.31.90 Dried beans (vigna mungo), shelled...other 5%
0713.32.90 Dried adzuki beans (small red),shelled... Other 5%
0713.33.90 Dried kidney beans, incl. White pea beans, shelled...other 5%
0713.34.10 Bambara beans, dried, shelled, of kind used for sowing 5%
0713.34.90 Bambara beans, dried, shelled, excl. The kind used for 5%
sowing
0713.35.10 Cow peas, dried, shelled, whether or not skinned or split, 5%
of a kind used for sowing
0713.35.90 Cow peas, dried, shelled, whether or not skinned or split, 5%
excl. A kind used for sowing
0713.39.90 Other dried beans, shelled,nes 5%
0713.40.90 Dried lentils, shelled...other 5%
0713.50.90 Dried broad beans and horse beans, shelled... Other 5%
642 No. 45 of 2021] Customs and Excise (Amendment)

Dried lentils, shelled...other 5%
0713.50.90 Dried broad beans and horse beans, shelled... Other 5%
642 No. 45 of 2021] Customs and Excise (Amendment)

HS Code Description of Goods Surtax Remarks
Rate
0713.60.90 Pigeon peas, dried, shelled, excl.

HS Code Description of Goods Surtax Remarks
Rate
0713.60.90 Pigeon peas, dried, shelled, excl.

The kind used for sowing 5%
0713.90.90 Dried leguminous vegetables, shelled, nes 5%
0714.10.10 Manioc(cassava), fresh or chilled 5%
0714.10.90 Other manioc(cassava) 5%
0714.20.10 Sweet potatoes, fresh or chilled 5%
0714.20.90 Other sweet potatoes 5%
0714.30.00 Yams, fresh or chilled, frozen or dried 5%
0714.40.00 Taro, fresh or chilled, frozen or dried 5%
0714.50.00 Yautia, fresh or chilled, frozen or dried 5%
0714.90.10 Roots and tubers with high starch content, fresh or 5%
chilled nes
0714.90.90 Other roots and tubers with high starch content fresh 5%
or chilled
0801.31.10 Cashew nuts, in shells...dried 5%
0801.31.90 Cashew nuts, in shells...other 5%
0801.32.10 Cashew nuts,shelled...dried 5%
0801.32.90 Cashew nuts, shelled...other 5%
0803.10.10 Plantains, fresh
0803.10.20 Plantains, dried 5%
0803.90.10 Bananas, fresh 5%
0803.90.20 Bananas, dried 5%
0804.20.10 Fresh figs 5%
0804.20.20 Dried figs 5%
0804.30.10 Pineapples fresh 5%
0804.30.20 Pineapples dried 5%
0804.40.10 Fresh avocados 5%
0804.40.20 Dried avocados 5%
0804.50.10 Fresh guavas, mangoes and mangosteens 5%
0804.50.20 Dried guavas, mangoes and mangosteens 5%
0805.10.10 Fresh oranges 5%
0805.10.20 Dried oranges 5%
0805.21.10 Mandarins, (incl.

angosteens 5%
0804.50.20 Dried guavas, mangoes and mangosteens 5%
0805.10.10 Fresh oranges 5%
0805.10.20 Dried oranges 5%
0805.21.10 Mandarins, (incl.

Tangerines & satsumas) fresh 5%
0805.21.20 Mandarins, (incl. Tangerines & satsumas) dried 5%
0805.22.10 Fresh clementines 5%
0805.22.20 Dried clementines 5%
0805.29.10 Other fresh (excl. Mandarins & clementines) 5%
0805.29.20 Other dried (excl. Mandarins & clementines) 5%
0805.40.10 Fresh grapefruit including pamelos 5%
0805.40.20 Dried grapefruit including pamelos 5%
0805.50.10 Fresh lemons and limes 5%
0805.50.20 Dried lemons and limes 5%
Customs and Excise (Amendment) [No. 45 of 2021 643

ruit including pamelos 5%
0805.50.10 Fresh lemons and limes 5%
0805.50.20 Dried lemons and limes 5%
Customs and Excise (Amendment) [No. 45 of 2021 643

HS Code Description of Goods Surtax Remarks
Rate
0805.90.10 Other citrus fruit, fresh 5%
0805.90.20 Other citrus fruit dried 5%
0807.11.00 Fresh watermelons 5%
0807.19.00 Fresh melons, (excl.watermelons) 5%
0807.20.00 Pawpaws (papayas) 5%
0808.10.00 Fresh apples 5%
0808.30.00 Fresh pears 5%
0808.40.00 Fresh quinces 5%
0809.10.00 Fresh apricots 5%
0809.21.00 Sour cherries, fresh 5%
0809.29.00 Cherries, excl. Sour cherries, fresh 5%
0809.30.00 Peaches, including nectarines, fresh 5%
0809.40.00 Plums and sloes, fresh 5%
0810.10.00 Strawberries, fresh 5%
0810.20.00 Raspberries, blackberries, mulberries and loganberries, 5%
fresh
0810.30.00 Black, white or red currants and gooseberries, fresh 5%
0810.40.00 Cranberries, bilberries...etc, fresh 5%
0810.50.00 Kiwifruit, fresh 5%
0810.60.00 Fresh durians 5%
0810.70.00 Persimmons, fresh 5%
0810.90.00 Other fruit, fresh, nes 5%
0814.00.10 Peel of citrus fruit or melons... Fresh. 5%
0814.00.90 Peel of citrus fruit or melons, frozen, dried...etc.

0.00 Other fruit, fresh, nes 5%
0814.00.10 Peel of citrus fruit or melons... Fresh. 5%
0814.00.90 Peel of citrus fruit or melons, frozen, dried...etc.

5%
0901.11.00 Coffee, not roasted or decaffeinated 5%
0901.12.10 Decaffeinated coffee, not roasted - in bulk 5%
0901.12.20 Decaffeinated coffee, not roasted - not in bulk 5%
0901.21.10 Roasted coffee, not decaffeinated - in bulk 5%
0901.21.20 Roasted coffee, not decaffeinated - not in bulk 5%
0901.22.10 Roasted, decaffeinated coffee in bulk 5%
0901.22.20 Roasted, decaffeinated coffee not in bulk 5%
0901.90.00 Coffee husks and skins, coffee substitutes containing 5%
coffee
0902.10.00 Green tea,whether or not flavoured, in immediate packings 5%
0902.20.10 Green tea,(not fermented) in packages of content >3kg< 5%
5kg
0902.20.90 Green tea, whether or not flavoured, nes - other 5%
0902.30.00 Black tea fermented/partly fermented, flavoured or not, 5%
in packings Of <=3kg
0902.40.10 Black tea fermented and partly fermented in packages of 5%
content >3kg<5kg
0902.40.90 Other black tea(fermented) and partly fermented 5%
0903.00.10 Maté - in bulk 5%
644 No. 45 of 2021] Customs and Excise (Amendment)

>3kg<5kg
0902.40.90 Other black tea(fermented) and partly fermented 5%
0903.00.10 Maté - in bulk 5%
644 No. 45 of 2021] Customs and Excise (Amendment)

HS Code Description of Goods Surtax Remarks
Rate
0903.00.20 Maté - not in bulk 5%
0904.11.00 Dried pepper (excl. Crushed or ground) 5%
0904.12.00 Pepper, crushed or ground 5%
0904.21.00 Fruits of genus capsicum or pimenta, dried, neither 5%
crushed nor ground
0904.22.00 Fruits of genus capsicum or pimenta, crushed or ground 5%
1001.11.00 Durum wheat, seed 5%
1001.19.00 Durum wheat, excl. seed 5%
1001.91.00 Meslin, seed 5%
1001.99.00 Meslin, excl. seed 5%
1003.10.00 Barley, seed 5%
1003.90.00 Barley, excl. seed 5%
1004.10.00 Oats, seed 5%
1004.90.00 Oats, excl. seed 5%
1005.10.10 Popcorn seed 5%
1005.10.90 Other corn seed 5%
1005.90.10 Other popcorn 5%
1005.90.90 Other corn 5%
1006.10.00 Rice in the husk (paddy or rough) 5%
1006.20.00 Husked (brown) rice 5%
1006.30.00 Semi-milled or wholly milled rice 5%
1006.40.00 Broken rice 5%
1007.10.00 Grain sorghum, seed 5%
1007.90.00 Grain sorghum, excl. Seed 5%
1008.20.00 Millet 5%
1008.29.00 Millet, excl.

e 5%
1006.40.00 Broken rice 5%
1007.10.00 Grain sorghum, seed 5%
1007.90.00 Grain sorghum, excl. Seed 5%
1008.20.00 Millet 5%
1008.29.00 Millet, excl.

Seed 5%
1008.30.00 Canary seed 5%
1101.00.00 Wheat or meslin flour 5%
1102.20.00 Maize (corn) flour 5%
1102.90.00 Other cereal flour, nes 5%
1103.11.00 Groats and meal of wheat 5%
1103.13.00 Groats and meal of maize (corn) 5%
1103.19.00 Groats and meal of other cereals, nes 5%
1103.20.10 Pellets of maize (corn) 5%
1103.20.20 Pellets of rice 5%
1103.20.90 Other pellets 5%
1104.12.00 Rolled or flaked oat grains 5%
1104.19.10 Rolled or flaked maize (corn) grain
1104.19.20 Rolled or flaked rice grain 5%
1104.19.90 Rolled or flaked grains of other cereals 5%
1104.22.00 Other worked grains of oats, nes 5%
1104.23.00 Other worked grains of maize (corn), nes 5%
Customs and Excise (Amendment) [No. 45 of 2021 645

04.22.00 Other worked grains of oats, nes 5%
1104.23.00 Other worked grains of maize (corn), nes 5%
Customs and Excise (Amendment) [No. 45 of 2021 645

HS Code Description of Goods Surtax Remarks
Rate
1104.29.10 Other worked grains of rice,nes 5%
1104.29.90 Other worked grains of other cereals, nes 5%
1104.30.00 Cereal germ, whole, rolled, flaked or ground 5%
1105.10.00 Potato flour, meal and powder. 5%
1105.20.00 Potato flakes, granules and pellets 5%
1106.10.00 Flour, meal and powder of dried leguminous 5%
vegetables of 0713
1106.20.00 Flour, meal and powder of sago or of roots or tubers 5%
of 0714
1106.30.00 Flour, meal and powder of products of chapter 8 5%
1107.10.10 Malted barley not roasted 5%
1107.10.20 Malted oats or rye not roasted 5%
1107.10.30 Malted millet or sorghum not roasted
1107.10.90 Other malt not roasted 5%
1107.20.10 Roasted malted barley 5%
1107.20.20 Roasted malted oats or rye 5%
1107.20.30 Roasted malted millet or sorghum 5%
1107.20.90 Other roasted malt 5%
1108.11.00 Wheat starch 5%
1108.13.00 Potato starch 5%
1108.14.00 Manioc (cassava) starch 5%
1108.19.00 Other starches, nes 5%
1108.20.00 Inulin 5%
1109.00.00 Wheat gluten 5%
1201.10.00 Soya beans, seed 5%
1201.90.00 Soya beans, whether or not broken, excl.

er starches, nes 5%
1108.20.00 Inulin 5%
1109.00.00 Wheat gluten 5%
1201.10.00 Soya beans, seed 5%
1201.90.00 Soya beans, whether or not broken, excl.

Seed 5%
1202.30.00 Groundnuts, seed 5%
1202.41.00 Groundnuts, in shell 5%
1202.42.00 Groundnuts, shelled, whether or not broken 5%
1203.00.00 Copra 5%
1204.00.00 Linseed 5%
1205.10.00 Low erucic acid rape or colza seeds. 5%
1205.90.00 Other rape or colza seeds excluding those with low erucic. 5%
1206.00.00 Sunflower seeds 5%
1207.20.00 Cotton seeds 5%
1207.40.00 Sesamum seeds 5%
1208.10.00 Soya bean flour and meal 5%
1208.90.00 Other flours and meal of oil seeds or oleaginous fruit, nes 5%
1211.90.00 Other plants or parts, of a kind used in perfumery, 5%
pharmacy...etc, nes
646 No. 45 of 2021] Customs and Excise (Amendment)

fruit, nes 5%
1211.90.00 Other plants or parts, of a kind used in perfumery, 5%
pharmacy...etc, nes
646 No. 45 of 2021] Customs and Excise (Amendment)

HS Code Description of Goods Surtax Remarks
Rate
1212.91.00 Sugar beet, fresh, dried, chilled or frozen 5%
1212.93.00 Sugar cane 5%
1212.99.00 Vegetable products used primarily for human 5%
consumption,fresh/dried, nes
1214.10.00 Lucerne (alfalfa) meal and pellets 5%
1214.90.00 Other forage products, nes 5%
1401.10.00 Bamboos 5%
1401.20.00 Rattans 5%
1401.90.00 Vegetable materials for plaiting, (excl. Bamboos and 5%
rattans)
1404.20.00 Cotton linters 5%
1404.90.00 Vegetable products, nes 5%
1501.10.00 Lard, other than that of heading 15.03 5%
1501.20.00 Other pig fat, other than that of heading 02.09 5%
1501.90.00 Poultry fat 5%
1502.10.00 Tallow 5%
1502.90.00 Fats of bovine animals, sheep, or goats, other than those 5%
of heading 15.03, excl. Tallow
1503.00.00 Lard stearin, lardoil, oleostearin, oleo-oil and tallow oil 5%
1505.00.00 Wool grease and fatty substances derived therefrom 5%
(inclunding lanolin). 1506.00.00 Other animal fats and oils and their fractions 5%
1507.90.00 Soya-bean oil (excl. Crude) and fractions 5%
1508.10.00 Crude ground-nut oil 5%
1508.90.00 Ground-nut oil (excl.

ils and their fractions 5%
1507.90.00 Soya-bean oil (excl. Crude) and fractions 5%
1508.10.00 Crude ground-nut oil 5%
1508.90.00 Ground-nut oil (excl.

Crude) and fractions 5%
1510.10.00 Crude olive pomace oil 5%
1510.90.00 Other 5%
1511.90.90 Other palm oil & its fractions,whether or not refined,but 5%
not chemically modified,nes
1512.11.00 Crude sunflower-seed and safflower oil 5%
1512.19.00 Sunflower-seed and safflower oil (excl. Crude) and 5%
fractions thereof
1512.21.00 Crude cotton-seed oil,whether or not gossypol has been 5%
removed
1512.29.00 Cotton-seed oil(excl. Crude)&its fractions, refined/not, 5%
not chemically modified
1515.11.00 Crude linseed oil 5%
1515.19.00 Linseed oil (excl.crude)& fractions, refined or not, not 5%
chemically modified
1515.21.00 Crude maize (corn) oil 5%
1515.29.00 Maize (corn) oil (excl.crude)& fractions, refined/not, not 5%
chemically modified
1515.30.00 Castor oil and its fractions 5%
Customs and Excise (Amendment) [No. 45 of 2021 647

ude)& fractions, refined/not, not 5%
chemically modified
1515.30.00 Castor oil and its fractions 5%
Customs and Excise (Amendment) [No. 45 of 2021 647

HS Code Description of Goods Surtax Remarks
Rate
1515.50.00 Sesame oil and fractions 5%
1515.90.00 Other mixed vegetable fats and fractions, nes 5%
1516.10.00 Animal fats and oils and fractions, hydrogenated, etc 5%
1516.20.00 Vegetable fats and oils and their fractions, hydrogenated, 5%
etc
1517.10.00 Margarine (excl. Liquid) 5%
1517.90.10 Edible preparations of fats and oils nes for further 5%
processing into margerine
1517.90.20 Preparations of fats and oils for use in the manufacture of 5%
bakers’ wares. 1517.90.90 Other edible preparations of fats and oils, nes (excl. 5%
heading 15.16)
1518.00.00 Animal or vegetable fats and oils... Chemically 5%
modified, nes
1520.00.00 Glycerol, crude, glycerol waters and glycerol lyes 5%
1521.10.10 Vegetable waxes (excl. Triglycerides) - in bulk 5%
1521.10.90 Vegetable waxes (excl.

Glycerol, crude, glycerol waters and glycerol lyes 5%
1521.10.10 Vegetable waxes (excl. Triglycerides) - in bulk 5%
1521.10.90 Vegetable waxes (excl.

Triglycerides) - other 5%
1521.90.10 Beeswax, other insect waxes and spermaceti - in bulk 5%
1521.90.90 Beeswax, other insect waxes and spermaceti - other 5%
1522.00.00 Degras; residues of fatty substances or animal or 5%
vegetable waxes
1601.00.00 Sausages and similar products; food preparations based 5%
on these products
1602.10.00 Homogenized preparations of meat, meat offal or blood 5%
1602.20.00 Preparations of animal liver 5%
1602.31.00 Preparations of turkey meat 5%
1602.32.00 Prepared/preserved meat, offal/blood of fowls of species 5%
gallus domesticus
1602.39.00 Preparations of poultry (exc.turkey/of fowls of species 5%
gallus domesticus)
1602.41.00 Preparations of swine, hams and cuts 5%
1602.42.00 Preparations of swine, shoulders and cuts 5%
1602.49.00 Preparations of swine meat, including mixtures, nes 5%
1602.50.00 Preparations of meat of bovine animals 5%
1602.90.00 Preparations of meat (incl.preparations of blood of any 5%
animal), nes
1605.10.00 Crab, prepared or preserved 5%
1605.21.00 Shrimps and prawns, prepared or preserved, not in 5%
airtight container
1605.29.00 Shrimps and prawns, prepared or preserved, in airtight 5%
container
1605.30.00 Lobster, prepared or preserved 5%
1605.40.00 Crustaceans, nes, prepared or preserved 5%
1605.51.00 Oysters, prepared or preserved 5%
648 No.

605.30.00 Lobster, prepared or preserved 5%
1605.40.00 Crustaceans, nes, prepared or preserved 5%
1605.51.00 Oysters, prepared or preserved 5%
648 No.

45 of 2021] Customs and Excise (Amendment)

45 of 2021] Customs and Excise (Amendment)

HS Code Description of Goods Surtax Remarks
Rate
1605.52.00 Scallops, including queen scallops, prepared or preserved 5%
1605.53.00 Mussels, prepared or preserved 5%
1605.54.00 Cuttle fish and squid, prepared or preserved 5%
1605.55.00 Octopus, prepared or preserved 5%
1605.56.00 Clams, cockies and arkshells, prepared or preserved 5%
1605.57.00 Abalone, prepared or preserved 5%
1605.58.00 Snails, other than sea snails, prepared or preserved 5%
1605.59.00 Molluscs, prepared or preserved, nes 5%
1605.61.00 Sea cucumbers, prepared or preserved 5%
1605.62.00 Sea urchins, prepared or preserved 5%
1605.63.00 Jellyfish, prepared or preserved 5%
1605.69.00 Other aquatic invertebrates, prepared or preserved, nes 5%
1701.12.00 Raw beet sugar, in solid form 5%
1701.13.00 Raw cane sugar specified in subheading note 2 to 5%
this chapter
1701.14.00 Other raw cane sugar 5%
1701.91.00 Cane or beet sugar, containing added flavouring 5%
or colouring
1701.99.00 Cane or beet sugar, in solid form, nes 5%
1702.11.00 Lactose and lactose syrup cont.by weight>=99% 5%
lactose calc. On dry matter
1702.19.00 Lactose and lactose syrup cont.by weight <99% 5%
lactose calc.

Lactose and lactose syrup cont.by weight>=99% 5%
lactose calc. On dry matter
1702.19.00 Lactose and lactose syrup cont.by weight <99% 5%
lactose calc.

On dry matter
1702.20.00 Maple sugar and maple syrup 5%
1702.50.00 Chemically pure fructose. 5%
1702.60.00 Other fructose and fructose syrup, containing >50% 5%
fructose, excluding invert sugar. 1702.90.10 Dextrose powder anhydrous 5%
1702.90.20 Anhydrous lactose 5%
1702.90.90 Other 5%
1703.10.00 Cane molasses resulting from the extraction or refining 5%
of sugar
1703.90.00 Other molasses resulting from the extraction or refining 5%
of sugar
1704.10.00 Chewing gum whether or not sugar-coated 5%
1704.90.00 Sugar confectionery (incl. White chocolate), not 5%
containing cocoa, nes
1903.00.00 Tapioca and substitutes prepared from starch in flakes, 5%
grains, etc
1904.10.00 Prepared foods obtained by the swelling or roasting 5%
of cereals
1904.20.00 Prepared foods obtained from unroasted cereal flakes/ 5%
mixtures unroasted/roasted
1904.30.00 Prepared foods from bulgur wheat. 5%
Customs and Excise (Amendment) [No. 45 of 2021 649

oasted cereal flakes/ 5%
mixtures unroasted/roasted
1904.30.00 Prepared foods from bulgur wheat. 5%
Customs and Excise (Amendment) [No. 45 of 2021 649

HS Code Description of Goods Surtax Remarks
Rate
1904.90.00 Prepared cereals in grain form (excl. Maize) 5%
1905.10.00 Crispbread 5%
1905.20.00 Gingerbread and the like 5%
1905.31.00 Sweet biscuits. 5%
1905.32.00 Waffles and wafers. 5%
1905.40.00 Rusks, toasted bread and similar toasted products 5%
1905.90.00 Other bakers’ ware, empty cachets of a kind suitable for 5%
pharmaceutical use, rice paper and similar products
2001.10.00 Cucumbers and gherkins, preserved by vinegar or acetic 5%
acid
2001.90.00 Other vegetables, fruits, etc, preserved by vinegar or 5%
acetic acid, nes
2002.10.00 Tomatoes, whole or in pieces, preserved other than by 5%
vinegar, etc
2002.90.00 Tomatoes, preserved otherwise than by vinegar or acetic 5%
acid, nes
2003.10.00 Mushrooms of the genus agaricus, preserved otherwise 5%
than by vinegar or acetic acid
2003.90.00 Other mushrooms, preserved otherwise than by vinegar 5%
or acetic acid. 2004.10.00 Potatoes, preserved not by vinegar/acetic acid,frozen 5%
(excl.prods. Of 2006)
2004.90.00 Vegetables nes preserved not by vinegar etc, frozen (excl.

0 Potatoes, preserved not by vinegar/acetic acid,frozen 5%
(excl.prods. Of 2006)
2004.90.00 Vegetables nes preserved not by vinegar etc, frozen (excl.

5%
prods of 2006)
2005.10.00 Homogenized vegetable, preserved other than by vinegar, 5%
etc, not frozen
2005.20.00 Potatoes, preserved other than by vinegar or acetic acid, 5%
not frozen
2005.40.00 Peas, preserved other than by vinegar or acetic acid, 5%
not frozen
2005.51.00 Shelled beans, preserved other than by vinegar, etc, not 5%
not frozen
2005.59.00 Beans, unshelled, preserved other than by vinegar, etc, 5%
not frozen
2005.60.00 Asparagus, preserved other than by vinegar or acetic acid, 5%
not frozen
2005.80.00 Sweetcorn, preserved other than by vinegar or acetic acid, 5%
not frozen
2005.91.00 Other vegetables and mixtures of vegetables, bamboo 5%
shoots
2005.99.00 Other vegetables and mixtures of vegetables, nes 5%
2006.00.00 Vegetables, fruit, nuts, fruitpeel & other parts of 5%
plants, preserved by sugar
2007.10.00 Jams, fruit jellies, marmalades, etc, homogenized 5%
2007.91.00 Jams, fruit jellies, marmalades, etc, of citrus fruit 5%
650 No. 45 of 2021] Customs and Excise (Amendment)

marmalades, etc, homogenized 5%
2007.91.00 Jams, fruit jellies, marmalades, etc, of citrus fruit 5%
650 No. 45 of 2021] Customs and Excise (Amendment)

HS Code Description of Goods Surtax Remarks
Rate
2007.99.00 Other jams, fruit jellies, marmalades, etc, being cooked 5%
preparations
2008.11.00 Ground-nuts, preserved 5%
2008.19.00 Nuts and seeds including mixtures, preserved 5%
2008.20.00 Pineapples, prepared or preserved (excl. Those of 5%
20.06 and 20.07)
2008.30.00 Citrus fruit, prepared or preserved (excl. 5%
Those of 20.06 and 20.07)
2008.80.00 Strawberries, prepared or preserved (excl.

06 and 20.07)
2008.30.00 Citrus fruit, prepared or preserved (excl. 5%
Those of 20.06 and 20.07)
2008.80.00 Strawberries, prepared or preserved (excl.

Those of 5%
20.06 and 20.07)
2008.99.00 Other fruit, etc, prepared or preserved, nes 5%
2009.11.00 Frozen orange juice 5%
2009.12.00 Orange juice not frozen; of a brix value not exceeding 20 5%
2009.19.00 Other orange juice 5%
2009.21.00 Grapefruit (including pomelo) juice of a brix value not 5%
exceeding 20
2009.29.00 Other grapefruit (including pomelo) juice 5%
2009.31.00 Juice of any other single citrus fruit of a brix value not 5%
exceeding 20
2009.39.00 Other Single citrus fruit juice 5%
2009.41.00 Pineapple juice of a brix value not exceeding 20 5%
2009.49.00 Other pineapple juice 5%
2009.50.00 Tomato juice 5%
2009.61.00 Grape juice (including grape must) of a brix value not 5%
exceeding 30
2009.69.00 Other grape juice 5%
2009.71.00 Apple juice of a brix value not exceeding 20 5%
2009.79.00 Other apple juice 5%
2009.81.00 Cranberry juice 5%
2009.89.00 Other juice of any other single fruit or vegetable excl. 5%
Cranberry juice
2009.90.00 Mixtures of juices.

5%
2009.81.00 Cranberry juice 5%
2009.89.00 Other juice of any other single fruit or vegetable excl. 5%
Cranberry juice
2009.90.00 Mixtures of juices.

5%
2102.10.00 Active yeasts 5%
2102.20.00 Inactive yeasts; other single-cell micro-organisms, dead 5%
2102.30.00 Prepared baking powders 5%
2103.10.00 Soya sauce 5%
2103.20.00 Tomato ketchup and other tomato sauces 5%
2103.30.00 Mustard flour and meal, prepared mustard 5%
2103.90.00 Other sauces and sauce preparations; mixed condiments 5%
and seasonings
2105.00.00 Ice cream and other edible ice, whether or not 5%
containing cocoa
2201.10.11 Packed mineral waters, not aerated 5%
2201.10.19 Other mineral waters, not aerated 5%
Customs and Excise (Amendment) [No. 45 of 2021 651

oa
2201.10.11 Packed mineral waters, not aerated 5%
2201.10.19 Other mineral waters, not aerated 5%
Customs and Excise (Amendment) [No. 45 of 2021 651

HS Code Description of Goods Surtax Remarks
Rate
2201.10.20 Aerated mineral waters.

HS Code Description of Goods Surtax Remarks
Rate
2201.10.20 Aerated mineral waters.

5%
2202.10.10 Mineral waters, aerated 5%
2202.10.20 Other mineral waters, aerated 5%
2202.91.00 Non-alcoholic beer 5%
2202.99.00 Other non-alcoholic beverages, nes 5%
2203.00.00 Opaque beer 5%
2203.00.90 Other beers, including ale, lager and stout made from malt 5%
2207.10.00 Undenatured ethyl alcohol, of alcoholic strength >=80% 20%
2208.20.00 Spirits obtained by distilling grape wine or grape marc 5%
2208.30.00 Whiskies 5%
2208.40.00 Rum and other spirits obtained by distilling fermented 5%
sugarcane products
2208.50.00 Gin and Geneva 5%
2208.60.00 Vodka 5%
2208.70.00 Liqueurs and cordials 5%
2208.90.00 Other spirituous beverages, nes 5%
2301.10.90 Flours, meals and pellets, of meat or meat offal; 5%
greaves - other
2301.20.90 Flours, meals and pellets of fish, etc, unfit for human 5%
consumption(excl.fish meal)
2302.10.00 Brans, sharps and other residues of maize 5%
2302.30.00 Brans, sharps and other residues of wheat 5%
2302.40.00 Brans, sharps and other residues of other cereals 5%
2302.50.00 Brans, sharps and other residues of leguminous plants 5%
2303.10.00 Residues from manufacture of starch and similar residues 5%
2303.20.00 Beet pulp, bagasse and other waste of sugar manufacture 5%
2303.30.00 Brewing or distilling dregs and waste 5%
2304.00.00 Oil-cake and other solid residues, of soya-bean 5%
2305.00.00 Oil-cake and other solid residues, of ground-nut 5%
2306.10.00 Oil-cake and other solid residues of cotton seeds 5%
2306.20.00 Oil-cake and other solid residues of linseed 5%
2306.30.00 Oil-cake and other solid residues of sunflower seeds 5%
2306.41.00 Rape or colza seeds of low erucic acid.

her solid residues of linseed 5%
2306.30.00 Oil-cake and other solid residues of sunflower seeds 5%
2306.41.00 Rape or colza seeds of low erucic acid.

5%
2306.49.00 Rape or colza seeds excluding those with low erucic acid. 5%
2306.50.00 Oil-cake and other solid residues of coconut or copra 5%
2306.60.00 Oil-cake and other solid residues of palm nuts and kernels 5%
2306.90.00 Oil-cake and residues, of other vegetable fats and oils 5%
2308.00.00 Vegetable materials and vegetable waste, vegetable residues 5%
and by-products, whether
2309.10.00 Dog or cat food, put up for retail sale 5%
2309.90.10 Dog or cat food, and other pet foods not put up 5%
for retail sale
652 No. 45 of 2021] Customs and Excise (Amendment)

up for retail sale 5%
2309.90.10 Dog or cat food, and other pet foods not put up 5%
for retail sale
652 No. 45 of 2021] Customs and Excise (Amendment)

HS Code Description of Goods Surtax Remarks
Rate
2309.90.90 Other preparations of a kind used in animal feeding, nes 5%
2401.10.00 Tobacco, not stemmed/stripped 5%
2401.20.00 Tobacco, partly or wholly stemmed/stripped 5%
2401.30.00 Tobacco refuse 5%
2402.10.00 Cigars, cheroots and cigarillos containing tobacco 5%
2402.20.00 Cigarettes containing tobacco 5%
2402.90.00 Cigars, cigarillos, cigarettes, etc, not containing tobacco 5%
2501.00.10 Salt/pure sodium chloride, whether or not cont.anti-caking 5%
agents; seawater - in bulk
2501.00.90 Salt/pure sodium chloride, whether or not cont.anti-caking 5%
agents; seawater - not in bulk
2505.10.00 Silica sands and quartz sands 5%
2505.90.00 Natural sands, (excl.

loride, whether or not cont.anti-caking 5%
agents; seawater - not in bulk
2505.10.00 Silica sands and quartz sands 5%
2505.90.00 Natural sands, (excl.

Metal-bearing sands of 5%
chapter 26), nes
2506.10.00 Quartz 5%
2506.20.00 Quartzite 5%
2509.00.00 Chalk 5%
2510.10.10 Unground natural calcium phosphates, aluminium 5%
calcium phosphates, etc - in bulk
2510.10.20 Unground natural calcium phosphates, aluminium 5%
calcium phosphates, etc - not in bulk
2510.20.10 Ground natural calcium phosphates, aluminium calcium 5%
phosphates, etc - in bulk
2510.10.20 Unground natural calcium phosphates, aluminium calcium 5%
phosphates, etc - not in bulk
2510.20.10 Ground natural calcium phosphates, aluminium calcium 5%
phosphates, etc - in bulk
2510.20.20 Ground natural calcium phosphates, aluminium calcium 5%
phosphates, etc – not in bulk
2517.10.00 Pebbles, gravel, shingle and flint 5%
2517.20.00 Macadam of slag, dross or similar industrial waste 5%
2517.30.00 Tarred macadam 5%
2517.41.00 Marble granules, chippings and powder 5%
2517.49.00 Granules, chippings and powder of stones (excl. Marble) 5%
2518.10.00 Dolomite not calcined or sintered.

granules, chippings and powder 5%
2517.49.00 Granules, chippings and powder of stones (excl. Marble) 5%
2518.10.00 Dolomite not calcined or sintered.

5%
2518.20.00 Calcined or sintered dolomite 5%
2519.10.00 Natural magnesium carbonate (magnesite) 5%
2521.00.00 Limestone flux; limestone and other calcareous stone 5%
2522.10.00 Quicklime 5%
2522.20.00 Slaked lime 5%
2522.30.00 Hydraulic lime 5%
2523.10.00 Cement clinkers 5%
2523.21.00 White portland cement 5%
Customs and Excise (Amendment) [No. 45 of 2021 653

e 5%
2522.30.00 Hydraulic lime 5%
2523.10.00 Cement clinkers 5%
2523.21.00 White portland cement 5%
Customs and Excise (Amendment) [No. 45 of 2021 653

HS Code Description of Goods Surtax Remarks
Rate
2523.29.00 Other cement (excl. White) 5%
2523.30.00 Aluminous cement 5%
2523.90.00 Other hydraulic cements, etc 5%
2524.10.00 Crocidolite asbestos 5%
2524.90.00 Other asbestos 5%
2601.11.00 Non-agglomerated iron ores and concentrates other than 5%
roasted iron pyrites
2601.12.00 Agglomerated iron ores and concentrates other than 5%
roasted iron pyrites
2601.20.00 Roasted iron pyrites 5%
2602.00.00 Manganese ores/concentrates(inc.ferruginous), with 5%
manganese cont.of=>20%
2604.00.00 Nickel ores and concentrates 5%
2606.00.00 Aluminium ores and concentrates 5%
2607.00.00 Lead ores and concentrates 5%
2608.00.00 Zinc ores and concentrates 5%
2609.00.00 Tin ores and concentrates 5%
2610.00.00 Chromium ores and concentrates 5%
2612.10.00 Uranium ores and concentrates 5%
2612.20.00 Thorium ores and concentrates 5%
2616.10.00 Silver ores and concentrates 5%
2616.90.00 Other precious metal ores and concentrates (excl.

5%
2612.20.00 Thorium ores and concentrates 5%
2616.10.00 Silver ores and concentrates 5%
2616.90.00 Other precious metal ores and concentrates (excl.

Silver) 5%
2618.00.00 Granulated slag (slag sand) from the manufacture of iron 5%
or steel
2619.00.00 Slag, dross, etc, from the manufacture of iron or steel 5%
2620.11.00 Hard zinc spelter 5%
2620.19.00 Other slag, ash and residues containing mainly zinc 5%
(excl. Hard zinc spelter)
2620.21.00 Leaded gasoline sludges and leaded anti-knock compound 5%
sludges
2620.29.00 Other ash and residues containing mainly lead other than 5%
leaded gasoline sludges & leaded.... 2620.30.10 Slag containing mainly copper 5%
2620.30.20 Tailing containing mainly copper 5%
2620.30.90 Other - containing mainly copper 5%
2620.40.00 Slag ash and residues containing mainly aluminium 5%
2620.60.00 Slag ash and residues cotaining arsenic, mercury, thallium, 5%
their mixtures of a kind used for.. 2620.91.00 Other slag ash and residues containing antimony, 5%
beryllium, cadium, chromiun or their mixtures.beryllium,
cadium, chromiun or their mixtures. 654 No. 45 of 2021] Customs and Excise (Amendment)

ny, 5%
beryllium, cadium, chromiun or their mixtures.beryllium,
cadium, chromiun or their mixtures. 654 No. 45 of 2021] Customs and Excise (Amendment)

HS Code Description of Goods Surtax Remarks
Rate
2620.99.00 Other slag ash and residues not containing antimony,
beryllium,cadium,chrimium or their mixtures. 5%
2621.10.00 Ash and residues from the incineration of manucipal 5%
waste. 2621.90.00 Other slag and ash and seaweed(kelp) excluding that 5%
from manucipal waste. 3208.10.10 Unpigmented varnishes and lacqueres based on polyesters 5%
3208.10.90 Other paints... Based on polyesters, in a non-aqueous 5%
mediums
3208.20.10 Paints...based on acrylic/vinyl plymers, in a non-aqueous 5%
medium -varnishes & laquers unpigmented
3208.20.90 Other paints... Based on acrylic or vinyl polymers, in a 5%
non-aqueous medium
3208.90.10 Other unpigmented varnishes and lacqueres 5%
3208.90.90 Other paints and varnishes, in a non-aqueous medium 5%
3209.10.10 Unpigmented varnishes & lacquers based onacrylic or 5%
vinyl polymers in an aqueous medium
3209.10.90 Other paints... Based on acrylic or vinyl polymers, in 5%
an aqueous medium
3209.90.10 Other unpigmented varnishes and lacquers 5%
3209.90.90 Other paints and varnishes, in an aqueous medium, nes 5%
3210.00.90 Varnishes and lacquers unpigmented...

gmented varnishes and lacquers 5%
3209.90.90 Other paints and varnishes, in an aqueous medium, nes 5%
3210.00.90 Varnishes and lacquers unpigmented...

5%
3210.00.10 Other other paints and varnishes (incl. Enamels...) 5%
3304.99.10 Petroleum jelly 5%
3305.10.00 Shampoos 5%
3305.20.00 Preparations for permanent waving or straightening 5%
3305.30.00 Hair lacquers 5%
3305.90.00 Other preparations for use on the hair, nes 5%
3306.10.00 Dentifrices 5%
3306.20.00 Yarn used to clean between teeth (dental floss), 5%
individual retail packages
3306.90.00 Preparations for oral or dental hygiene (incl. Denture 5%
fixative), nes
3307.10.00 Pre-shave, shaving or after-shave preparations 5%
3307.20.00 Personal deodorants and antiperspirants 5%
3307.30.00 Perfumed bath salts and other bath preparations 5%
3307.41.00 Agarbatti and other odiferous preparations which 5%
operate by burning
3307.49.00 Other preparations for deodorizing rooms, nes 5%
3307.90.00 Other perfumery, cosmetic or toilet preparations, nes 5%
3401.11.10 Shaving soap 5%
3401.11.20 Medicated soap 5%
3401.11.90 Other soap and organic surface-active products in bars, 5%
etc, for toilet use
Customs and Excise (Amendment) [No. 45 of 2021 655

d soap 5%
3401.11.90 Other soap and organic surface-active products in bars, 5%
etc, for toilet use
Customs and Excise (Amendment) [No. 45 of 2021 655

HS Code Description of Goods Surtax Remarks
Rate
3401.19.10 Medicated products 5%
3401.19.90 Other soap and organic surface-active products in bars, 5%
etc, nes
3401.20.10 Medicated soap in other forms 5%
3401.20.90 Soap in other forms, nes - other 5%
3401.30.00 Organic surface-active products and preparations for 5%
washing the skin, in the form of l
3402.50.00 Preparations put up for retail sale 5%
3402.90.00 Other organic surface-active agents (other than soap);
surface-active preparations, washing preparations
(including auxiliary washing preparations) and cleaning
preparations, whether or not containing soap, other than
those of heading 34.01. 5%
3404.20.10 Artificial waxes and prepared waxes of polyethylene 5%
glycol; in bulk
3405.10.00 Polishes, creams and similar preparations for footwear or 5%
leather
3405.20.00 Polishes, creams and similar preparations for maintenance 5%
of woodwork
3405.30.00 Polishes and similar preparations for coachwork (excl.

3405.20.00 Polishes, creams and similar preparations for maintenance 5%
of woodwork
3405.30.00 Polishes and similar preparations for coachwork (excl.

5%
Metal polishes)
3405.40.00 Scouring pastes and powders and other scouring 5%
preparations
3405.90.00 Other polishes, creams and similar preparations, nes 5%
3406.00.00 Candles, tapers and the like 5%
3601.00.00 Propellent powders 5%
3602.00.90 Other prepared explosives, (excl. Propellent powders) 5%
3602.00.10 Dynamite 5%
3602.00.20 Gelignite 5%
3602.00.30 Dynagel 5%
3603.10.10 Unassembled safety fuses 5%
3603.10.90 Other safety fuses 5%
3603.20.10 Unassembled detonating cords 5%
3603.20.90 Other detonating cords 5%
3603.30.10 Unassembled percussion caps 5%
3603.30.90 Other percussion caps 5%
3603.40.10 Unassembled detonating caps 5%
3603.40.90 Other detonating caps 5%
3603.50.10 Unassembled igniters 5%
3603.50.90 Other igniters 5%
3603.60.10 Unassembled electric detonators 5%
3603.60.90 Other electric detonators 5%
3604.10.00 Fireworks 5%
656 No. 45 of 2021] Customs and Excise (Amendment)

Unassembled electric detonators 5%
3603.60.90 Other electric detonators 5%
3604.10.00 Fireworks 5%
656 No. 45 of 2021] Customs and Excise (Amendment)

HS Code Description of Goods Surtax Remarks
Rate
3605.00.00 Matches (excl. Pyrotechnic articles of 36.04) 5%
3915.10.10 Waste, parings and scrap, of polymers of ethylene 5%
3915.10.90 Waste, parings and scrap, of polymers of ethylene - other 5%
3915.20.10 Waste, parings and scrap, of polymers of styrene 5%
3915.20.90 Other -waste, parings and scrap, of polymers of styrene 5%
3915.30.10 Waste, parings and scrap, of polymers of vinyl chloride 5%
3915.30.90 Other-waste, parings and scrap, of polymers of vinyl 5%
chloride
3915.90.10 Waste, parings and scrap, of other plastics, nes 5%
3915.90.90 Other-waste, parings and scrap, of other plastics, nes 5%
3916.10.10 Monofilament >1mm, Rods... and Profile Shapes, of 5%
Polymers Of Ethylene
3916.10.20 Monofilament> rods, sticks and profile shapes 5%
3916.10.90 Other monofilament >1mm, Rods...

and Profile Shapes, of 5%
Polymers Of Ethylene
3916.10.20 Monofilament> rods, sticks and profile shapes 5%
3916.10.90 Other monofilament >1mm, Rods...

and profile Shapes, 5%
of Polymers Of Ethylene
3916.20.10 Monofil, of Which Any Cross-Section Dimenions Exceeds 5%
1mm
3916.20.20 Monofilament> rods, sticks and profile shapes whether 5%
or not surface worked
3916.20.90 Other monofilament >1mm, Rods..., etc, of polymers 5%
of vinyl chloride
3916.90.10 Monofil, of which any cross-section dimension exceeds 5%
1mm
3916.90.20 Rods, sticks and profile shapes, whether or not surface
worked but not worked of other plastics 5%
3916.90.90 Other Monofilament of other plastics 5%
3923.10.10 Boxes, cases, crates and similar articles of plastics 5%
3923.10.90 Other-boxes, cases, crates and similar articles of plastics 5%
3923.21.10 Reels centres and cones of polymers of ethylene 5%
3923.21.91 Carrier bags for shopping with or without handles
(incl.cones) of polymers of ethylene bags 5%
3923.21.99 Other sacks and bags (incl. Cones) of polymers of ethylene 5%
3923.29.10 Reels centres and cones of other plastics (excl. Ethylene) 5%
3923.29.99 Other sacks and bags (incl.

ncl. Cones) of polymers of ethylene 5%
3923.29.10 Reels centres and cones of other plastics (excl. Ethylene) 5%
3923.29.99 Other sacks and bags (incl.

Cones) of other plastics 5%
3923.30.10 Preformed profiles, being semi-finished articles of thermo
plastic for use only...bottles 5%
3923.30.90 Other-carboys, bottles, flasks and similar articles of 5%
plastics
3923.40.00 Spools, cops, bobbins and similar supports of plastics 5%
3923.50.90 Other stoppers, lids, caps and other closures of plastics,
excl bottle closures 5%
3923.90.90 Other articles for the packing of goods, of plastics 5%
3924.10.10 Tableware, kitchenware, household utensils and ornaments
of plastic 5%
Customs and Excise (Amendment) [No. 45 of 2021 657

s, of plastics 5%
3924.10.10 Tableware, kitchenware, household utensils and ornaments
of plastic 5%
Customs and Excise (Amendment) [No. 45 of 2021 657

HS Code Description of Goods Surtax Remarks
Rate
3924.10.90 Other-tableware and kitchenware of plastics 5%
3924.90.00 Other household and toilet articles of plastics 5%
3925.10.00 Reservoirs…and similar containers, capacity >300 l,
of plastics 5%
3925.20.00 Doors, windows and their frames and thresholds for doors,
of plastics 5%
3925.30.00 Shutters, blinds and similar articles and parts, of plastics 5%
3925.90.00 Other builders’ ware of plastics 5%
4101.20.00 Whole hides and skins of a weight per skin not exceeding
8kg when simply dried, 10kg When dried salted or 16kg
when fresh … 5%
4101.50.00 Whole hides and skins of a weight exceeding 16kg 5%
4101.90.00 Other, including butts, bends and bellies 5%
4102.10.00 Raw skins of sheep or lambs, with wool on 5%
4102.21.00 Pickled skins of sheep or lambs, without wool, not tanned 5%
4102.29.00 Other skins of sheep or lambs, without wool, not pickled,
not tanned 5%
4103.20.00 Hides and skins of reptiles, fresh or preserved, not tanned 5%
4103.30.00 Other raw hides and skins...of swine 5%
4103.90.00 Other raw hides and skins 5%
4104.11.00 In the wet state (including wet blue):—full grains, unsplit,
grain splits 5%
4104.19.00 In the wet state (including wet blue):—other 5%
4104.41.00 In the dry state (crust):—full grains, unsplit, grain splits 5%
4104.49.00 In the dry state (crust):—other 5%
4105.10.00 Tanned or crust skins of sheep or lamb...in the wet state
(including wet blue) 5%
4105.30.00 Tanned or crust skins of sheep or lamb...in the dry state
(crust) 5%
4106.21.00 Hides and skins of goats or kids:—in the wet state
(including wet blue) 5%
4106.22.00 Hides and skins of goats or kids:—in the dry state(crust) 5%
4106.31.00 Hides and skins of swine:—in the wet state
(including wet blue) 5%
4106.32.00 Hides and skins of swine:—in the dry state (crust) 5%
4106.40.00 Hides and skins of reptiles 5%
4106.91.00 Other, in the wet state (including wet blue) 5%
4106.92.00 Other, in the dry state (crust) 5%
4107.11.00 Whole hides and skins:—full grains, unsplit 5%
4107.12.00 Whole hides and skins:—grain splits 5%
4107.19.00 Other whole hides and skins:—other 5%
4107.91.00 Other, including sides:—full grains, unsplit 5%
4107.92.00 Other, including sides:—grain splits 5%
658 No.

whole hides and skins:—other 5%
4107.91.00 Other, including sides:—full grains, unsplit 5%
4107.92.00 Other, including sides:—grain splits 5%
658 No.

45 of 2021] Customs and Excise (Amendment)

45 of 2021] Customs and Excise (Amendment)

HS Code Description of Goods Surtax Remarks
Rate
4107.99.00 Other, including sides:—other 5%
4112.00.00 Leather further prepared after tanning or crusting,
including parchment-dressed leather 5%
4113.10.00 Leather further prepared after tanning or crusting...of
goats or kids 5%
4113.20.00 Leather further prepared after tanning or crusting...of
swine 5%
4113.30.00 Leather further prepared after tanning or crusting...of
reptiles 5%
4113.90.00 Other leather further prepared after tanning or crusting… 5%
4114.10.00 Chamois (including combination chamois) leather; patent
leather and patent laminated lea 5%
4114.20.00 Patent leather and patent laminated leather; metallised
leather 5%
4115.10.00 Composition leather with a basis of leather or leather
fibre, in slabs, sheets or strip, 5%
4115.20.00 Parings and other waste of leather, not suitable for the
manufacture of leather articles 5%
4202.11.00 Trunks, suit-cases..., etc, with outer surface of leather or
of composition leather 5%
4202.12.00 Trunks, suit-cases..., etc, with outer surface of plastic or
textiles 5%
4202.19.00 Other trunks, suit-cases..., etc, 5%
4202.21.00 Handbags with outer surface of leather, or of composition
leather 5%
4202.22.00 Handbags with outer surface sheeting of plastic or textile
materials 5%
4202.29.00 Handbags from other materials 5%
4202.31.00 Articles normally carried in pocket or handbag, of leather,
or of composition leather 5%
4202.32.00 Articles normally carried in pocket or handbag, of plastics
or textiles 5%
4202.39.00 Articles normally carried in pocket or handbag of other
materials 5%
4202.91.00 Other cases and containers, with outer surface of leather
or of composition leather 5%
4202.92.00 Cases and containers, nes, with outer surface of sheeting
of plastic or textiles 5%
4202.99.00 Other cases and containers, with outer surface of other
materials, nes 5%
4203.10.00 Articles of apparel of leather 5%
4203.21.00 Gloves, mittens and mitts for use in sports, of leather 5%
4203.29.00 Other gloves, mittens and mitts of leather 5%
4203.30.00 Belts and bandoliers of leather or composition leather 5%
4203.40.00 Other clothing accessories of leather or composition leather 5%
Customs and Excise (Amendment) [No.

rs of leather or composition leather 5%
4203.40.00 Other clothing accessories of leather or composition leather 5%
Customs and Excise (Amendment) [No.

45 of 2021 659

45 of 2021 659

HS Code Description of Goods Surtax Remarks
Rate
4205.00.00 Articles of leather or of composition leather, nes 5%
4206.00.00 Articles of gut(other than silkworm gut), of goldbeater’s
skin, of bladders or of tendon 5%
4401.11.00 Fuel wood, in logs in billets, in twigs, in faggots, or in
similar forms-coniferous 5%
4401.12.00 Fuel wood, in logs in billets, in twigs, in faggots, or in
similar forms-non-coniferous 5%
4401.21.00 Coniferous wood in chips or particles 5%
4401.22.00 Non-coniferous wood in chips or particles 5%
4401.31.00 Wood pellets 5%
4401.32.00 Wood briquette 5%
4401.39.00 Other sawdust and wood waste and scrap 5%
4401.41.00 Sawdust 5%
4401.49.00 Other 5%
4402.10.00 Wood charcoal (including shell or nut charcoal), whether or
not agglomerated, of bamboo 5%
4402.20.00 Other of shell or nut 5%
4402.90.00 Other wood charcoal (including shell or nut charcoal),
whether or not agglomerated, other 5%
4403.11.00 Coniferous treated with paint, stains, creosote or other
preservatives 5%
4403.12.00 Non-coniferous treated with paint, stains, creosote or other
preservatives 5%
4403.21.00 Other coniferous of pine, of which any across sectional
dimension is >=15cm 5%
4403.22.00 Other coniferous of pine, other 5%
4403.23.00 Of fir and spruce of which any across sectional dimension
is > = 15cm 5%
4403.24.00 Other coniferous of fir and spruce, other 5%
4403.25.00 Other, of which any across sectional dimension is 15cm or
more 5%
4403.26.00 Other treated with paint, stains, creosote or other
preservatives 5%
4403.41.00 Other of tropical wood dark red meranti, light red meranti
and meranti bakau 5%
4403.42.00 Teak 5%
4403.49.00 Other, of tropical wood 5%
4403.91.00 Other of Oak wood (quercus spp.) in the rough, (excl.

meranti
and meranti bakau 5%
4403.42.00 Teak 5%
4403.49.00 Other, of tropical wood 5%
4403.91.00 Other of Oak wood (quercus spp.) in the rough, (excl.

Treated) 5%
4403.92.00 Beech wood (fagus spp.) in the rough, (excl. Treated) 5%
4403.93.00 Other of Beech (Fagus Spp.), of which smallest cross
sectional dimension is 15cm or more 5%
4403.94.00 Other of beech (fagus spp.), nes 5%
660 No. 45 of 2021] Customs and Excise (Amendment)

mallest cross
sectional dimension is 15cm or more 5%
4403.94.00 Other of beech (fagus spp.), nes 5%
660 No. 45 of 2021] Customs and Excise (Amendment)

HS Code Description of Goods Surtax Remarks
Rate
4403.95.00 Other Of Birch (Betula Spp.),of which the smallest cross s
ectional dimension is >=15cm 5%
4403.96.00 Other of birch (betula spp.), nes 5%
4403.97.00 Other of poplar and aspen (populus spp.) 5%
4403.98.00 Other of eucalyptus ( eucalyptus spp.) 5%
4403.99.00 Other wood in the rough..., (excl.

3.97.00 Other of poplar and aspen (populus spp.) 5%
4403.98.00 Other of eucalyptus ( eucalyptus spp.) 5%
4403.99.00 Other wood in the rough..., (excl.

Treated) 5%
4404.10.00 Coniferous hoopwood; split poles, etc; wooden sticks,
etc; chipwood 5%
4404.20.00 Non-coniferous hoopwood; split poles, etc; wooden
sticks, etc; chipwood 5%
4405.00.00 Wood wool; wood flour 5%
4406.11.00 Coniferous railway or tramway sleepers (cross-ties)
of wood, not impregnated 5%
4406.12.00 Non coniferous railway or tramway sleepers (cross-
ties) of wood, impregnated 5%
4406.91.00 Other coniferous railway or tramway sleepers (cross-
ties) of wood 5%
4406.92.00 Other non-coniferous railway or tramway sleepers (cross-
ties) of wood 5%
4407.11.00 Wood sawn of chipped length wise, sliced or peeled,
whether or not planed, sanded or end jointed of a thickness
exceeding 6 mm of pine 5%
4407.12.00 Wood sawn of chipped length fise, sliced or peeled,
whether or not planed, sanded or end jointed of a thickness
exceeding 6 mm of fir and spruce 5%
4407.13.00 Wood sawn of chipped length wise, sliced or peeled,
whether or not planed, sanded or end jointed of a thickness
exceeding 6 mm of s-p-f (spruce (picea spp.), pine (pinus
spp.) And fir (abies spp.)) 5%
4407.14.00 Wood sawn of chipped length wise, sliced or peeled,
whether or not planed, sanded or end jointed of a thickness
exceeding 6 mm of hem-fir (western hemlock (tsuga
heterophylla) and fir (abies spp.)).

ed,
whether or not planed, sanded or end jointed of a thickness
exceeding 6 mm of hem-fir (western hemlock (tsuga
heterophylla) and fir (abies spp.)).

5%
4407.19.00 Other coniferous wood sawn or chipped lengthwise,
sliced or peeled,...of thickness > 6mm Other 5%
4407.21.00 Wood sawn of chipped length wise, sliced or peeled,
whether or not planed, sanded or end jointed of a thickness
exceeding 6 mm of mahogany 5%
4407.22.00 Wood sawn of chipped length wise, sliced or peeled,
whether or not planed, sanded or end jointed of a thickness
exceeding 6 mm of virola, imbuia and balsa 5%
4407.23.00 Wood sawn of chipped length wise, sliced or peeled,
whether or not planed, sanded or end jointed of a thickness
exceeding 6 mm Teak 5%
Customs and Excise (Amendment) [No. 45 of 2021 661

liced or peeled,
whether or not planed, sanded or end jointed of a thickness
exceeding 6 mm Teak 5%
Customs and Excise (Amendment) [No. 45 of 2021 661

HS Code Description of Goods Surtax Remarks
Rate
4407.25.00 Wood sawn of chipped length wise, sliced or peeled,
whether or not planed, sanded or end jointed of a
thickness exceeding 6 mm of dark red meranti, light red
meranti and meranti bakau 5%
4407.26.00 Wood sawn of chipped length wise, sliced or peeled,
whether or not planed, sanded or end jointed of a
thickness exceeding 6 mm of white lauan, white
meranti, white seraya, yellow meranti and alan 5%
4407.27.00 Wood sawn of chipped length wise, sliced or peeled,
whether or not planed, sanded or end jointed of a
thickness exceeding 6 mm of Sapelli 5%
4407.28.00 Wood sawn of chipped length wise, sliced or peeled,
whether or not planed, sanded or end jointed of a
thickness exceeding 6 mm of Iroko 5%
4407.29.00 Wood sawn of chipped length wise, sliced or peeled,
whether or not planed, sanded or end jointed of a
thickness exceeding 6 mm of other tropical wood 5%
4407.91.00 Other wood sawn or chipped lengthwise, sliced or
peeled,...of thickness > 6mm of Oak 5%
4407.92.00 Other wood sawn or chipped lengthwise, sliced or
peeled,...of thickness > 6mm of Beech 5%
4407.93.00 Other wood sawn or chipped lengthwise, sliced or
peeled,...of thickness > 6mm of Maple 5%
4407.94.00 Other wood sawn or chipped lengthwise, sliced or
peeled,...of thickness > 6mm of Cherry 5%
4407.95.00 Other wood sawn or chipped lengthwise, sliced or
peeled,...of thickness > 6mm of Ash 5%
4407.96.00 Other wood sawn or chipped lengthwise, sliced or
peeled,...of thickness > 6mm of Birch 5%
4407.97.00 Other wood sawn or chipped lengthwise, sliced or
peeled,...of thickness > 6mm of poplar and aspen 5%
4407.99.00 Other wood sawn or chipped lengthwise, sliced or
peeled,...of thickness > 6mm Nes 5%
4408.10.00 veneer sheets and sheets for plywood, Etc, =<6mm
thick of coniferous 5%
4408.31.00 veneer sheets and sheets for plywood, Etc, =<6mm
thick of Dark red meranti, light red meranti meranti
bakau =<6mm thick 5%
4408.39.00 veneer sheets And Sheets For Plywood, Etc, =<6mm
of other Tropical 5%
4408.90.00 Other veneer sheets and sheets for plywood,
Etc, =<6mm Nes 5%
4409.10.00 Coniferous wood continuously shaped along any of its
edges, ends of faces… 5%
4409.21.00 Non-coniferous wood continuously shaped along any
of its edges,ends of faces..

ontinuously shaped along any of its
edges, ends of faces… 5%
4409.21.00 Non-coniferous wood continuously shaped along any
of its edges,ends of faces..

of bamboo 5%
4409.22.00 Non-coniferous wood continuously shaped along any
of its edges,ends of faces.. of tropical wood 5%
662 No. 45 of 2021] Customs and Excise (Amendment)

Non-coniferous wood continuously shaped along any
of its edges,ends of faces.. of tropical wood 5%
662 No. 45 of 2021] Customs and Excise (Amendment)

HS Code Description of Goods Surtax Remarks
Rate
4409.29.00 Non-coniferous wood continuously shaped along
any of its edges,ends of faces..., other 5%
4410.11.00 Particle board of wood 5%
4410.12.00 Oriented strand board of wood 5%
4410.19.00 Other boards (excl.

f its edges,ends of faces..., other 5%
4410.11.00 Particle board of wood 5%
4410.12.00 Oriented strand board of wood 5%
4410.19.00 Other boards (excl.

Particle and osb boards), of wood 5%
4410.90.00 Other boards of wood, nes 5%
4411.12.00 Medium density fibreboard (MDF) of a thickness not
exceeding 5mm 5%
4411.13.00 Medium density fibreboard (MDF) of a thickness
exceeding 5mm but not exceeding 9mm 5%
4411.14.00 Medium density fibreboard (MDF) of a thickness
exceeding 9mm 5%
4411.92.00 Other fibreboard of a density exceeding 0.8g per cubic
centimetre 5%
4411.93.00 Other fibreboard of a d > 0.5g per cubic cm but not
exceeding 0.8g per cubic cm 5%
4411.94.00 Other fibreboard of a density not exceeding 0.5g per
cubic centimetre 5%
4412.10.00 Plywood, veneered panels and similar laminated
wood, of bamboo 5%
4412.31.00 Other plywood..of wood each ply <= 6mm thickness,
with>=1 outer ply tropical wood 5%
4412.33.00 Other, with at least one outer ply of non-coniferous
wood of the species alder… 5%
4412.34.00 Other plywood with >=1 ply of non-coniferous wood
not under subheading 4412.33.00 5%
4412.39.00 Other plywood with both outer plies of coniferous wood 5%
4412.41.00 Laminated veneered lumber (lvl) with at least one outer
ply of tropical wood 5%
4412.42.00 Other laminated veneered lumber (lvl) with at least one
outer ply of non-coniferous wood 5%
4412.49.00 Other, with both outer plies of coniferous wood 5%
4412.51.00 Blockboard, laminboard and battenboard with at least
one outer ply of tropical wood 5%
4412.52.00 Blockboard, laminboard and battenboard other, with at
least one outer ply of non-coniferous wood 5%
4412.59.00 Blockboard, laminboard and battenboard other, with
both outer plies of coniferous wood 5%
4412.91.00 Other plywood, veneered panels and similar laminated
wood with at least one outer ply of tropical wood 5%
4412.92.00 Other plywood, veneered panels and similar laminated
wood, with at least one outer ply of non-coniferous 5%
wood
4412.99.00 Other plywood, veneered panels and similar laminated
wood, with both outer plies of coniferous wood 5%
4413.00.00 Densified wood, in blocks, plates, strips or profile
shapes 5%
Customs and Excise (Amendment) [No.

h both outer plies of coniferous wood 5%
4413.00.00 Densified wood, in blocks, plates, strips or profile
shapes 5%
Customs and Excise (Amendment) [No.

45 of 2021 663

45 of 2021 663

HS Code Description of Goods Surtax Remarks
Rate
4414.10.00 Wooden frames for paintings, photographs, mirrors
or similar objects of tropical wood 5%
4414.90.00 Other wooden frames for paintings, photographs,
mirrors or similar objects 5%
4415.10.00 Cases, boxes, crates, drums and similar packings of
wood; cable-drums 5%
4415.20.00 Pallets, box pallets and other load boards of wood;
pallet collars of wood 5%
4416.00.00 Casks, barrels, vats, tubs, etc, and parts thereof,
of wood 5%
4417.00.00 Tools, tool bodies, tool handles, broom or brush bodies
and handles, of wood; boot or shoe lasts and trees
of wood 5%
4418.11.00 Windows, French-windows and their frames of
tropical wood 5%
4418.19.00 Other windows, French-windows and their frames,
of wood 5%
4418.21.00 Doors and their frames and thresholds of tropical wood 5%
4418.29.00 Other doors and their frames and thresholds of wood 5%
4418.30.00 Posts and beams other than products of subheadings
4418.81 to 4418.89 5%
4418.40.00 Shuttering for concrete constructional work, of wood 5%
4418.50.00 Shingles and shakes, of wood 5%
4418.73.00 Assembled flooring panels of bamboo or with at least
the top layer ( wear layer) of bamboo 5%
4418.74.00 Assembled flooring panels other, of mosaic floors 5%
4418.75.00 Assembled flooring panels other, multilayer 5%
4418.79.00 Other assembled flooring panels, nes 5%
4418.81.00 Glue-laminated timber (glulam) 5%
4418.82.00 Cross-Laminated Timber (CLT Or X-1am) 5%
4418.83.00 I beams 5%
4418.89.00 Other engineered structural timber products 5%
4418.91.00 Other builders joinery and carpentry …of bamboo 5%
4418.92.00 Other builders joinery and carpentry …of
cellular wood panels 5%
4418.99.00 Other builders joinery and carpentry … 5%
4419.11.00 Bread boards, chopping boards and similar boards of
bamboo 5%
4419.12.00 Chopsticks of bamboo 5%
4419.19.00 Other tableware and kitchen of bamboo 5%
4419.20.00 Tableware and kitchen of tropical wood 5%
4419.90.00 Other tableware and kitchen of wood 5%
4420.11.00 Statuettes and other ornaments of tropical wood 5%
664 No.

nd kitchen of tropical wood 5%
4419.90.00 Other tableware and kitchen of wood 5%
4420.11.00 Statuettes and other ornaments of tropical wood 5%
664 No.

45 of 2021] Customs and Excise (Amendment)

45 of 2021] Customs and Excise (Amendment)

HS Code Description of Goods Surtax Remarks
Rate
4420.19.00 Other statuettes and other ornaments 5%
4420.90.00 Wood marquetry, inlaid wood; caskets... Of wood 5%
4421.10.00 Clothes hangers of wood 5%
4421.91.00 Other articles of bamboo 5%
4421.99.00 Other articles of wood 5%
4601.21.00 Mats, matting and screens of bamboo 5%
4601.22.00 Mats, matting and screens of Rattan 5%
4601.29.00 Other mats, matting and screens of vegetable materials. 5%
4601.92.00 Other plaits and similar products of plaiting materials,
of bamboo 5%
4601.93.00 Other plaits and similar products of plaiting materials,
of rattan 5%
4601.94.00 Other plaits and similar products of plaiting materials,
of other vegetable materials 5%
4601.99.00 Other plaits and similar products of plaiting materials,
(excl. of vegetable materials) 5%
4602.11.00 Basketwork, wickerwork and other articles..., of bamboo 5%
4602.12.00 Basketwork, wickerwork and other articles..., of rattan 5%
4602.19.00 Basketwork, wickerwork and other articles..., of other
vegetable materials 5%
4602.90.00 Articles of plaiting materials (excl.

of rattan 5%
4602.19.00 Basketwork, wickerwork and other articles..., of other
vegetable materials 5%
4602.90.00 Articles of plaiting materials (excl.

Of vegetable material) 5%
4803.00.00 Toilet or facial tissue stock, towel or napkin stock and
similar paper…, in rolls or sheets 5%
4812.00.00 Filter blocks, slabs and plates, of paper pulp 5%
4813.10.00 Cigarette paper in the form of booklets or tubes 5%
4813.20.00 Cigarette paper in rolls of a width =<5cm 5%
4813.90.00 Other cigarette paper whether or not cut to size 5%
4817.10.00 Envelopes of paper or paperboard 5%
4817.20.00 Letter cards, plain postcards and correspondence cards
of paper...

her or not cut to size 5%
4817.10.00 Envelopes of paper or paperboard 5%
4817.20.00 Letter cards, plain postcards and correspondence cards
of paper...

5%
4817.30.00 Boxes, pouches, wallets …, of paper or paperboard
containing paper stationery 5%
4818.10.00 Toilet paper 5%
4818.20.00 Handkerchiefs, cleansing or facial tissues and towels of
paper pulp, paper, cellulose wadding or webs of cellulose
fibres 5%
4818.30.00 Tablecloths and serviettes of paper pulp, paper,
cellulose wadding or webs of cellulose fibres 5%
4818.50.00 Articles of apparel and clothing of paper pulp, paper,
cellulose wadding or webs of cellulose fibres 5%
4818.90.00 Other household, sanitary or hospital articles of paper
pulp, paper, cellulose wadding or webs of cellulose fibres 5%
4819.10.00 Cartons, boxes and cases, of corrugated paper or pa
perboard 5%
4819.30.00 Sacks and bags, having a base of a width of >=40cm of
paper, paperboard, cellulose wadding or webs of cellulose
fibres 5%
4819.40.00 Other sacks and bags, including cones of paper,
paperboard, nes 5%
Customs and Excise (Amendment) [No. 45 of 2021 665

f cellulose
fibres 5%
4819.40.00 Other sacks and bags, including cones of paper,
paperboard, nes 5%
Customs and Excise (Amendment) [No. 45 of 2021 665

HS Code Description of Goods Surtax Remarks
Rate
4819.50.10 Other packing container, including record sleeves, of
paper...,—pictorial seed packets 5%
4819.50.90 Other packing containers, including record sleeves, of
paper..., nes—other 5%
4819.60.00 Box files, letter trays, storage boxes, etc, of paper 5%
4820.10.00 Registers, account books, order and receipt books, of
paper, paperboard 5%
4820.20.00 Exercise-books of paper or paperboard 5%
4820.30.00 Binders (other than book covers) folders & file covers
of paper/paperboard 5%
4820.40.00 Manifold business forms and interleaved carbon sets 5%
4820.50.00 Albums for stamps or for collections of paper or
paper board 5%
4820.90.00 Blotting pads, book covers and other articles of
stationery of paper... 5%
4910.00.00 Calendars of any kind, printed, including calendar
blocks 5%
4911.10.00 Trade advertising material, commercial catalogues and
the like, printed 5%
4911.91.00 Pictures, designs and photographs 5%
4911.99.10 Other printed matter, scratch cards for pre-paid
telecom time.

ues and
the like, printed 5%
4911.91.00 Pictures, designs and photographs 5%
4911.99.10 Other printed matter, scratch cards for pre-paid
telecom time.

5%
4911.99.90 Other printed matter, nes 5%
5201.00.00 Cotton, not carded or combed 5%
5203.00.00 Cotton, carded or combed 5%
5509.11.00 Single yarn containing 85% or more by weight of staple
fibres of nylon or other polyamides 5%
5509.12.00 Multiple ( folded) cabled yarn containing 85% or more
by weight of staple fibres of nylon or other polyamides 5%
5509.21.00 Single yarn containing 85% or more by weight of
polyester staple fibre 5%
5509.22.00 Multiple ( folded) cabled yarn containing 85% or more
by weight of polyester staple fibre 5%
5509.31.00 Single yarn, containing 85% acrylic or modacrylic
staple fibres 5%
5509.32.00 Multiple or cabled yarn, containing 85% acrylic or
modacrylic staple fibres 5%
6110.11.00 Jerseys, pullovers, cardigans, waistcoats and similar
articles knitted or crocheted of wool 5%
6110.12.00 Jerseys, pullovers, cardigans, waistcoats and similar
articles knitted or crocheted of kashmir (cashmere) goats 5%
6110.19.00 Other jerseys, pullovers, cardigans, waistcoats and similar
articles knitted or crocheted 5%
6110.20.00 Jerseys, pullovers, cardigans, waistcoats and similar
articles knitted or crocheted of cotton 5%
6110.30.00 Jerseys, pullovers, cardigans, waistcoats and similar
articles knitted or crocheted of man-made fibre 5%
6110.90.00 Jerseys, pullovers, cardigans, waistcoats and similar
articles knitted or crocheted of other textile materials 5%
6305.32.00 Flexible intermediate bulk containers, of man-made
textile materials 20%
6305.33.00 Sacks and bags, for packing goods,of polyethylene/poly
propylene strip nes 10%
666 No.

e bulk containers, of man-made
textile materials 20%
6305.33.00 Sacks and bags, for packing goods,of polyethylene/poly
propylene strip nes 10%
666 No.

45 of 2021] Customs and Excise (Amendment)

45 of 2021] Customs and Excise (Amendment)

HS Code Description of Goods Surtax Remarks
Rate
6309.00.00 Worn clothing and other worn articles 5%
6401.10.00 Waterproof footwear incorporating a protective
metal toe-cap...

ods Surtax Remarks
Rate
6309.00.00 Worn clothing and other worn articles 5%
6401.10.00 Waterproof footwear incorporating a protective
metal toe-cap...

5%
6401.92.00 Other waterproof footwear covering the ankle but
not the knee 5%
6401.99.00 Other Waterproof footwear 5%
6402.12.00 Ski-boots, cross-country ski footwear/snowboard
boots, of rubber or plastics 5%
6402.19.00 Other sport footwear, nes, of rubber or plastics 5%
6402.20.00 Footwear with upper straps/thongs plugged into
soles, of rubber or plastics 5%
6402.91.00 Other footwear, nes, covering the ankle of rubber
or plastics 5%
6402.99.00 Other footwear, nes, of rubber or plastics 5%
6403.12.00 Ski-boots, snowbrd boots, with rubber, plastics,
leather soles,& leather upper 5%
6403.19.00 Other sports footwear, with rubber, plastics,
leather...soles, leather uppers 5%
6403.20.00 Footwear with outer soles of leather, and uppers
which consist of leather straps across the instep and
around the big toe 5%
6403.40.00 Other footwear incorporating a protective metal
toe-cap 5%
6403.51.00 Other footwear with leather soles and uppers, covering
the ankle 5%
6403.59.00 Other footwear with outer soles of leather soles, nes 5%
6403.91.00 Other footwear covering the ankle 5%
6403.99.00 Other footwear with rubber...

9.00 Other footwear with outer soles of leather soles, nes 5%
6403.91.00 Other footwear covering the ankle 5%
6403.99.00 Other footwear with rubber...

Soles, leather uppers, 5%
6404.11.00 Sports footwear; tennis shoes, basketball shoes, gym
shoes, training shoes and the like with outer soles of
rubber or plastic soles and uppers of textile materials 5%
6404.19.00 Other footwear with outer soles of rubber or plastic 5%
6404.20.00 Footwear with leather or composition leather soles
and textile uppers 5%
6405.10.00 Footwear, nes, with leather or composition leathe
r uppers 5%
6405.20.00 Footwear, nes, with textile uppers 5%
6405.90.00 Other footwear, nes 5%
6406.10.00 Uppers and parts thereof (excl. Stiffeners) 5%
6703.00.10 Human hair dressed, thinned, bleached or otherwise
worked prepared for use in the making of wigs and
the like 5%
6703.00.90 Other human hair 5%
6704.11.00 Complete wigs of synthetic textile materials 5%
6704.19.00 False beards, eyebrows and eyelashes, etc, of
synthetic fibres 5%
Customs and Excise (Amendment) [No. 45 of 2021 667

c textile materials 5%
6704.19.00 False beards, eyebrows and eyelashes, etc, of
synthetic fibres 5%
Customs and Excise (Amendment) [No. 45 of 2021 667

HS Code Description of Goods Surtax Remarks
Rate
6704.20.00 Wigs, false beards, eyebrows, etc and articles, nes,
of human hair 5%
6704.90.00 Other Wigs, false beards, eyebrows, etc, of other
materials 5%
6801.00.00 Setts, curbstones and flagstones, of natural stone
(except slate) 5%
6802.10.00 Tiles, cubes...; artificially coloured granules chippings
and powder 5%
6802.21.00 Marble, travertine, alabaster, simply cut or sawn, with
flat or even surface 5%
6802.23.00 Granite, simply cut or sawn, with flat or even surface 5%
6802.29.00 Other monumental/building stone, simply cut or sawn,
with flat or even surface 5%
6802.91.00 Marble, travertine and alabaster, worked 5%
6802.92.00 Calcareous stone (excl.

ding stone, simply cut or sawn,
with flat or even surface 5%
6802.91.00 Marble, travertine and alabaster, worked 5%
6802.92.00 Calcareous stone (excl.

Marble, travertine and alabaster),
worked 5%
6802.93.00 Worked granite 5%
6802.99.00 Other monumental/building stone, worked 5%
6803.00.00 Worked slate and articles of slate or of agglomerated slate 5%
6804.10.00 Millstones and grindstones for milling, grinding or pulping 5%
6804.21.00 Millstones… of agglomerated synthetic or natural diamond 5%
6804.22.00 Millstones… of other agglomerated abrasives or of ceramics 5%
6804.23.00 Millstones…of natural stone 5%
6804.30.00 Hand sharpening or polishing stones 5%
6810.11.00 Building blocks and bricks, of cement or artificial stone or
concrete 5%
6810.19.00 Other flagstones and similar articles of cement, concrete or
artificial stone 5%
6810.91.00 Prefabricated structural components for building, etc, of
cement...

gstones and similar articles of cement, concrete or
artificial stone 5%
6810.91.00 Prefabricated structural components for building, etc, of
cement...

5%
6810.99.00 Articles of cement, concrete or artificial stone whether or
not reinforced 5%
6811.40.00 Articles containing asbestos 5%
6811.81.00 Corrugated sheets not containing asbestos 5%
6811.82.00 Other sheets not containing asbestos 5%
6811.89.00 Other articles of cellulose fibre-cement or the like not
containing asbestos 5%
6904.90.10 Ceramic support or filler tiles 5%
6907.21.00 Flags and paving, hearth or wall tiles, other than those
of subheadings 6907.30 and 6907.40 of a water absorption
coefficient by weight not exceeding 0.5% 5%
6907.22.00 Flags and paving, hearth or wall tiles, other than those of
subheadings 6907.30 and 6907.40 of a water absorption
coefficient by weight exceeding 0.5% but not exceeding
10% 5%
668 No. 45 of 2021] Customs and Excise (Amendment)

.30 and 6907.40 of a water absorption
coefficient by weight exceeding 0.5% but not exceeding
10% 5%
668 No. 45 of 2021] Customs and Excise (Amendment)

HS Code Description of Goods Surtax Remarks
Rate
6907.23.00 Flags and paving, hearth or wall tiles, other than
those of subheadings 6907.30 and 6907.40 of a water
absorption coefficient by weight exceeding 10% 5%
6907.30.00 Mosaic cubes and the like, other than those of
subheading 6907.40 5%
6907.40.00 Finishing ceramics 5%
7005.10.00 Non-wired glass, having an absorbent, reflecting or
non-reflecting layer 5%
7005.21.00 Other non-wired glass coloured throughout the mass
(body tinted), opacified, flashed or merely surface ground 5%
7005.29.00 Other non-wired glass 5%
7005.30.00 Wired glass 5%
7101.10.00 Natural pearls 5%
7101.21.00 Unworked cultured pearls 5%
7101.22.00 Worked cultured pearls 5%
7103.10.00 Precious (other than diamonds) or semi-precious stones,
unworked or simply sawn or roughly shaped 5%
7103.91.00 Rubies, sapphires and emeralds, otherwise worked 5%
7103.99.00 Other precious or semi-precious stones, otherwise worked 5%
7105.90.00 Other dust and powder of natural or synthetic precious
or semi-precious stones 5%
7106.10.00 Silver (incl. Silver plated with gold or platinum) in
powder form 5%
7106.91.00 Unwrought Silver (incl.

precious
or semi-precious stones 5%
7106.10.00 Silver (incl. Silver plated with gold or platinum) in
powder form 5%
7106.91.00 Unwrought Silver (incl.

Silver plated with gold or
platinum) 5%
7106.92.00 Semi-manufactured silver (incl. Silver plated with gold
or platinum) 5%
7107.00.10 Bars, rods, sections, tubes and wire of base metals clad
with silver, not further worked than semi-manufactured 5%
7107.00.20 Sheets, plates and strips of base metals clad with silver,
not further worked than semi-manufactured 5%
7107.00.30 Other base metals clad with silver, not further worked
then semi-manufactured 5%
7108.11.00 Non-monetary powder of gold (incl. gold plated
with platinum) 5%
7108.12.00 Non-monetary unwrought gold (incl. gold plated with
platinum) 5%
7108.13.10 Bullion in semi-manufactured forms 5%
7108.13.90 Gold in other semi manufactured forms 5%
7109.00.10 Bars, rods, section, tubes and wire of base metals or
silver, clad with gold, not further worked than semi-
manufactured 5%
7109.00.20 Sheets, plates & strips of base metals or silver, clad
with gold, not further worked than semi-manufactured 5%
Customs and Excise (Amendment) [No. 45 of 2021 669

tes & strips of base metals or silver, clad
with gold, not further worked than semi-manufactured 5%
Customs and Excise (Amendment) [No. 45 of 2021 669

HS Code Description of Goods Surtax Remarks
Rate
7109.00.30 Other base metals or silver clad with gold, not further
worked than semi-manufactured 5%
7110.11.00 Platinum unwrought or in powder form 5%
7110.19.00 Platinum in semi-manufactured forms 5%
7110.21.00 Palladium, unwrought or in powder form 5%
7110.29.00 Palladium in semi-manufactured forms 5%
7110.31.00 Rhodium, unwrought or in powder form 5%
7110.39.00 Rhodium in semi-manufactured forms 5%
7110.41.00 Iridium, osmium and ruthenium, unwrought or in
powder form 5%
7110.49.00 Iridium, osmium and ruthenium, in semi-manufactured
forms 5%
7111.00.00 Base metals, silver or gold, clad with platinum, not further
worked than semi-manufactured 5%
7112.30.00 Ash containing precious metal or precious metal
compounds 5%
7112.91.00 Other waste and scrap of gold, including metal clad with
gold but excluding sweepings containing other precious
metals 5%
7112.92.00 Waste and scrap of platinum, including metal clad with
platinum but excluding sweepings containing other
precious metals 5%
7112.99.10 Anodic slimes 5%
7112.99.90 Other waste and scrap of precious metal or precious
metal compounds 5%
7113.11.00 Articles of jewellery and parts thereof of silver whether
or not plated or clad with other precious metals 5%
7113.19.00 Articles of jewellery and parts thereof of other precious
metals whether or not plated or clad with other precious
metals 5%
7113.20.00 Articles of jewellery and parts thereof of base metal clad
with precious metal 5%
7114.11.00 Articles of goldsmiths’ or silversmiths’ wares and parts
thereof of silver, whether or plated or clad with other
precious metal 5%
7114.19.00 Articles of goldsmiths’ or silversmiths’ wares and parts
thereof of other precious metal whether or plated or clad
with other precious metal 5%
7114.20.00 Articles of goldsmiths’ or silversmiths’ wares and parts
thereof of base metal clad with precious metal 5%
7115.10.00 Catalysts in the form of wire cloth or grill, of platinum 5%
7115.90.00 Other articles of precious metal or of metal clad with
precious metal 5%
7116.10.00 Articles of natural or cultured pearls 5%
7116.20.00 Articles of precious or semi-precious stones 5%
670 No.

al clad with
precious metal 5%
7116.10.00 Articles of natural or cultured pearls 5%
7116.20.00 Articles of precious or semi-precious stones 5%
670 No.

45 of 2021] Customs and Excise (Amendment)

45 of 2021] Customs and Excise (Amendment)

HS Code Description of Goods Surtax Remarks
Rate
7117.11.00 Cuff-links and studs of base metal whether or not
plated with precious metal 5%
7117.19.00 Other imitation jewellery of base metal whether or
not plated with precious metal 5%
7117.90.00 Other imitation jewellery 5%
7201.10.00 Non-alloy pig iron containing, =<0.5% phosphorus,
in pigs, blocks or other primary forms 5%
7201.20.00 Non-alloy pig iron containing, >0.5% phosphorus,
in pigs, blocks or other primary forms 5%
7201.50.00 Alloy pig iron; spiegeleisen in pigs, blocks or other
primary forms 5%
7202.11.00 Ferro-manganese, containing by weight >2% carbon 5%
7202.19.00 Other ferro-manganese 5%
7202.21.00 Ferro-silicon, containing by weight >55% silicon 5%
7202.29.00 Other ferro-silicon 5%
7202.30.00 Ferro-silico-manganese 5%
7202.41.00 Ferro-chromium, containing by weight >4% carbon 5%
7202.49.00 Other ferro-chromium 5%
7202.50.00 Ferro-silico-chromium 5%
7202.60.00 Ferro-nickel 5%
7202.70.00 Ferro-molybdenum 5%
7202.80.00 Ferro-tungsten and ferro-silico-tungsten 5%
7202.91.00 Ferro-titanium and ferro-silico-titanium 5%
7202.92.00 Ferro-vanadium 5%
7202.93.00 Ferro-niobium 5%
7202.99.00 Other ferro-alloys, nes 5%
7203.10.00 Ferrous products obtained by direct reduction of iron ore 5%
7203.90.00 Other spongy ferrous products and iron having a
minimum purity by weight of 99.94% pure iron, in
lumps, pellets or similar forms 5%
7204.10.00 Waste and scrap of cast iron 5%
7204.21.00 Waste and scrap of stainless steel 5%
7204.29.00 Other waste and scrap of alloy steel 5%
7204.30.00 Waste and scrap of tinned iron or steel 5%
7204.41.00 Turnings, shavings, chips, milling waste, sawdust, filing,
trimmings and stamping, whether or not in bundles 5%
7204.49.00 Other waste and scrap, nes 5%
7204.50.00 Remelting scrap ingots 5%
7205.10.00 Granules of pig iron, spiegelelsen, iron or steel 5%
7205.21.00 Powders of alloy steel 5%
7205.29.00 Other powders of pig iron, spiegeleisen, iron or steel 5%
7206.10.00 Ingots of iron and non-alloy steel 5%
7206.90.00 Other iron and non-alloy steel, in primary forms 5%
7207.11.00 Semi-finished products of iron/steel, containing by
weight <0.25% of carbon, of rectangular (incl.

and non-alloy steel, in primary forms 5%
7207.11.00 Semi-finished products of iron/steel, containing by
weight <0.25% of carbon, of rectangular (incl.

square)
cross-section, the width measuring less than twice the
thickness 5%
Customs and Excise (Amendment) [No. 45 of 2021 671

square)
cross-section, the width measuring less than twice the
thickness 5%
Customs and Excise (Amendment) [No. 45 of 2021 671

HS Code Description of Goods Surtax Remarks
Rate
7207.12.00 Semi-finished products of iron/steel, containing by
weight <0.25% of carbon, of rectangular (other than
square) cross-section 5%
7207.19.00 Other semi-finished products of iron/steel, containing
by weight <0.25% of carbon, nes 5%
7207.20.00 Semi-finished products of iron or non-alloy steel,
containing by weight >=0.25% or more of carbon 5%
7210.11.00 Flat-rolled products of iron or steel, of a width
>=600mm, >= 0.5mm thickness, plated or coated with
tin 5%
7210.12.00 Flat-rolled products of iron or steel, of a width >=600mm,
< 0.5mm thickness, plated or coated with tin 5%
7210.20.00 Flat-rolled products iron or steel of a width >=600mm
plated or coated with lead, incl.

mm,
< 0.5mm thickness, plated or coated with tin 5%
7210.20.00 Flat-rolled products iron or steel of a width >=600mm
plated or coated with lead, incl.

terne-plate 5%
7210.30.00 Flat-rolled products iron or steel, of a width >=600mm,
electrolytically plated or coated with zinc 5%
7210.41.00 Flat-rolled products of iron or steel, of a width
>=600mm, corrugated otherwise plated or coated
with zinc 5%
7210.49.00 Other flat-rolled products of iron or steel, of a width
>=600mm, otherwise plated or coated with zinc 5%
7210.50.00 Flat-rolled products of iron or steel, of a width
>=600mm, plated or coated with chromium oxides or
with chromium and chromium oxides 5%
7210.61.00 Flat-rolled products of iron or steel, of a width
>=600mm plated or coated with aluminium-zinc alloys 5%
7210.69.00 Other flat-rolled products of iron or steel, of a width >
=600mm plated or coated with aluminium, nes 5%
7210.70.00 Flat-rolled products of iron or steel, of a width
>=600mm painted, varnished, or coated with plastics 5%
7210.90.00 Other flat-rolled products of iron or steel, of a width
>=600mm, clad, plated or coated 5%
7211.13.00 Flat hot-rolled iron or non-alloy steel, rolled on four
faces or in a closed box pass, of a width >150mm and a
thickness of >=4mm, not in coils and without patterns
in relief 5%
7211.14.00 Flat-rolled products of iron or non-alloy steel of a
width <600mm, not clad, plated or coated, not further
worked than hot-rolled of a thickness of >=4.75mm 5%
7211.19.00 Other flat-rolled products of iron or non-alloy steel of a
width <600mm, not clad, plated or coated, not further
worked than hot-rolled, nes 5%
7211.23.00 Flat-rolled products of iron or non-alloy steel of a width
<600mm, not clad, plated or coated, not further worked
than cold-rolled (cold-reduced) containing by weight
<0.25% of carbon 5%
7211.29.00 Other flat-rolled products of iron or non-alloy steel of a
width <600mm, not clad, plated or coated, not further
worked than cold-rolled (cold-reduced) 5%
7211.90.00 Other flat-rolled products of iron or non-alloy steel of a
width <600mm, not clad, plated or coated, nes 5%
7212.10.00 Flat-rolled products of iron or non-alloy steel of a
width <600mm, plated or coated with tin 5%
672 No.

not clad, plated or coated, nes 5%
7212.10.00 Flat-rolled products of iron or non-alloy steel of a
width <600mm, plated or coated with tin 5%
672 No.

45 of 2021] Customs and Excise (Amendment)

45 of 2021] Customs and Excise (Amendment)

HS Code Description of Goods Surtax Remarks
Rate
7212.20.00 Flat-rolled products of iron or non-alloy steel
of a width <600mm, electrolytically plated or
coated with zinc 5%
7212.30.00 Flat-rolled products of iron or non-alloy steel of
a width <600mm, otherwise plated or coated
with zinc 5%
7212.40.00 Flat-rolled products of iron or non-alloy steel of a
width <600mm, painted, varnished or coated with
plastics 5%
7212.50.00 Flat-rolled products of iron or non-alloy steel of a
width <600mm, otherwise plated or coated 5%
7212.60.00 Flat-rolled products of iron or non-alloy steel of a width
<600mm, clad 5%
7213.20.00 Bars and rods, hot-rolled, in irregularly wound coils,
of free-cutting steel 5%
7213.91.00 Bars and rods, hot-rolled, in irregularly wound coils, of
iron or steel of circular cross-section measuring <14mm
in diameter 5%
7213.99.00 Other bars and rods, hot-rolled, in irregularly wound coils,
of iron or steel, nes 5%
7214.10.00 Other bars and rods of iron or non-alloy steel, not further
worked than forged 5%
7214.20.10 Other bars and rods of iron or non-alloy steel, twisted
after rolling process 5%
7214.20.90 Other bars and rods of iron or non-alloy steel, containing
indentations, ribs, groves or other deformations produced
during the rolling process 5%
7214.30.00 Other bars and rods of free-cutting steel 5%
7214.91.00 Bars and rods of iron or non-alloy steel of rectangular
(other than square) cross-section 5%
7214.99.00 Other bars and rods of iron or non-alloy steel, hot-rolled,
hot-drawn or hot extruded, nes 5%
7215.10.00 Bars and rods of iron or non-alloy steel, of
free-cutting steel, not further worked than cold-formed
or cold finished 5%
7215.50.00 Bars and rods of iron or non-alloy steel, not further
worked than cold-formed or cold finished 5%
7215.90.00 Other bars and rods of iron or non-alloy steel 5%
7216.21.00 L sections of iron or non-alloy steel, not further worked
than hot-rolled, hot-drawn or extruded of a height <80mm 5%
7216.22.00 T sections of iron or non-alloy steel, not further worked
than hot-rolled, hot-drawn or extruded of a height <80mm 5%
7216.40.00 L or T sections of iron or non-alloy steel, not further
worked than hot-rolled, hot-drawn or extruded of a
height >=80mm 5%
7216.50.00 Other angles, shapes and sections of iron and non-alloy
steel, not further worked than hot-rolled, hot-drawn
or extruded.

height >=80mm 5%
7216.50.00 Other angles, shapes and sections of iron and non-alloy
steel, not further worked than hot-rolled, hot-drawn
or extruded.

5%
Customs and Excise (Amendment) [No. 45 of 2021 673

5%
Customs and Excise (Amendment) [No. 45 of 2021 673

HS Code Description of Goods Surtax Remarks
Rate
7216.61.00 Angles, shapes and sections, not further worked than
cold-formed or cold-finished obtained from flat
rolled products.

s Surtax Remarks
Rate
7216.61.00 Angles, shapes and sections, not further worked than
cold-formed or cold-finished obtained from flat
rolled products.

5%
7216.69.00 Other angles, shapes and sections, not further worked
than cold-formed or cold-finished 5%
7216.91.00 Other angles, shapes and sections of iron or non-alloy
steel cold-formed or cold finished 5%
7216.99.00 Other angles, shapes and sections of iron or non-alloy
steel 5%
7217.10.00 Wire of iron or non-alloy steel not plated or coated,
whether or not polished 5%
7217.20.00 Wire of iron or non-alloy steel not plated or coated with
zinc 5%
7217.30.00 Wire of iron or non-alloy steel, plated or coated with
base metals 5%
7217.90.00 Other wire of iron or non-alloy steel 5%
7218.10.00 Stainless steel in ingots and other primary forms 5%
7218.91.00 Semi-finished products of stainless steel, of rectangular
(other than square) cross-section 5%
7218.99.00 Other semi-finished products of stainless steel 5%
7219.11.00 Flat-rolled products of stainless steel of a width of >=
600mm or more, not further worked than hot-rolled, in
coils of a thickness >10mm 5%
7219.12.00 Flat-rolled products of stainless steel of a width of >=
600mm or more, not further worked than hot-rolled, in
coils of a thickness >=4.75mm but <10mm 5%
7219.13.00 Flat-rolled products of stainless steel of a width of >=
600mm or more, not further worked than hot-rolled, in
coils of a thickness >=3mm but <4.75mm 5%
7219.14.00 Flat-rolled products of stainless steel of a width of >=
600mm or more, not further worked than hot-rolled, in
coils of a thickness <3mm 5%
7219.21.00 Flat-rolled products of stainless steel of a width of >=
600mm or more, not further worked than hot-rolled, not
in coils of a thickness >10mm 5%
7219.22.00 Flat-rolled products of stainless steel of a width of
>= 600mm or more, not further worked than hot-rolled,
not in coils of a thickness >=4.75mm but <10mm 5%
7219.23.00 Flat-rolled products of stainless steel of a width of >
= 600mm or more, not further worked than hot-rolled,
not in coils of a thickness >=3mm but <4.75mm 5%
7219.24.00 Flat-rolled products of stainless steel of a width of >=
600mm or more, not further worked than hot-rolled, not
in coils of a thickness <3mm 5%
7219.31.00 Flat-rolled products of stainless steel of a width of >=
600mm or more, not further worked than hot-rolled, not
in coils of a thickness >10mm 5%
674 No.

at-rolled products of stainless steel of a width of >=
600mm or more, not further worked than hot-rolled, not
in coils of a thickness >10mm 5%
674 No.

45 of 2021] Customs and Excise (Amendment)

45 of 2021] Customs and Excise (Amendment)

HS Code Description of Goods Surtax Remarks
Rate
7219.32.00 Flat-rolled products of stainless steel of a width
of >= 600mm or more, not further worked than
cold-rolled (cold-reduced), of a thickness >=3mm
but <4.75mm 5%
7219.33.00 Flat-rolled products of stainless steel of a width
of >= 600mm or more, not further worked than
cold-rolled (cold-reduced), of a thickness >1mm
but <3mm 5%
7219.34.00 Flat-rolled products of stainless steel of a width
of >= 600mm or more, not further worked than cold-
rolled (cold-reduced), of a thickness >=0.5mm but <1mm 5%
7219.35.00 Flat-rolled products of stainless steel of a width
of >= 600mm or more, not further worked than cold-
rolled (cold-reduced), of a thickness <0.5mm 5%
7219.90.00 Other flat-rolled products of stainless steel of a width
of >= 600mm or more 5%
7220.11.00 Flat-rolled products of stainless steel, of a width less
than 600mm not further worked than hot-rolled, of a
thickness of >=4.75mm 5%
7220.12.00 Flat-rolled products of stainless steel, of a width less
than 600mm not further worked than hot-rolled, of a
thickness of <4.75mm 5%
7220.20.00 Flat-rolled products of stainless steel, of a width less
than 600mm not further worked than cold-rolled
(cold-reduced) 5%
7220.90.00 Other flat-rolled products of stainless steel, of a width
less than 600mm 5%
7221.00.00 Bars and rods, hot-rolled in irregularly wound coils of
stainless steel 5%
7222.11.00 Other bars and rods of stainless steel not further worked
than hot-rod, hot-drawn or extruded of circular cross
-section 5%
7222.19.00 Other bars and rods of stainless steel not further worked
than hot-rod, hot-drawn or extruded 5%
7222.20.00 Other bars and rods of stainless steel not further worked
than cold-formed or cold-finished 5%
7222.30.00 Other bars and rods of stainless 5%
7222.40.00 Angles, shapes and sections of stainless steel 5%
7223.00.00 Wire of stainless steel 5%
7224.10.00 Other alloy steel in ingots and other primary forms 5%
7224.90.00 Other alloy steel of semi-finished products 5%
7225.11.00 Flat-rolled products of other alloy steel of a width
of >=600mm, of grain-oriented silicon-electrical steel 5%
7225.19.00 Flat-rolled products of other alloy steel of a width
of >=600mm, of other silicon-electrical steel 5%
Customs and Excise (Amendment) [No.

%
7225.19.00 Flat-rolled products of other alloy steel of a width
of >=600mm, of other silicon-electrical steel 5%
Customs and Excise (Amendment) [No.

45 of 2021 675

45 of 2021 675

HS Code Description of Goods Surtax Remarks
Rate
7225.30.00 Flat-rolled products of other alloy steel of a width
of >=600mm, not further worked than hot-rolled in coils 5%
7225.40.00 Flat-rolled products of other alloy steel of a width
of >=600mm, not further worked than hot-rolled not
in coils 5%
7225.50.00 Flat-rolled products of other alloy steel of a width
of >=600mm, not further worked than cold-rolled
(cold-reduced) 5%
7225.91.00 Flat-rolled products of other alloy steel of a width
of >=600mm, electrolytically plated or coated with
zinc 5%
7225.92.00 Flat-rolled products of other alloy steel of a width
of >=600mm, otherwise plated or coated zinc 5%
7225.99.00 Other flat-rolled products of other alloy steel of a width
of >=600mm, nes 5%
7226.11.00 Flat-rolled products of other alloy steel of a width
of <600mm, of grain-oriented silicon-electrical steel 5%
7226.19.00 Flat-rolled products of other alloy steel of a width
of <600mm, of other silicon-electrical steel 5%
7226.20.00 Flat-rolled products of other alloy steel of a width
of <600mm, of high speed steel 5%
7226.91.00 Flat-rolled products of other alloy steel of a width
of <600mm, not further worked than hot-rolled 5%
7226.92.00 Flat-rolled products of other alloy steel of a width
of <600mm, not further worked than cold-rolled
(cold-reduced) 5%
7226.99.00 Other flat-rolled products of other alloy steel of a
width of <600mm, nes 5%
7227.10.00 Bars and rods, hot-rolled, in irregularly wound coils,
of high-speed steel 5%
7227.20.00 Bars and rods, hot-rolled, in irregularly wound coils,
of silico-manganese steel 5%
7227.90.00 Other bars and rods, hot-rolled, in irregularly wound
coils, of other alloy steel, nes 5%
7228.10.00 Other bars and rods, of high-speed steel 5%
7228.20.00 Other bars and rods of silico-manganese steel 5%
7228.30.00 Other bars and rods of alloy steel, not further worked
than hot-rolled, hot-drawn or extruded 5%
7228.40.00 Other bars and rods of alloy steel, not further worked
than forged 5%
7228.50.00 Other bars and rods of alloy steel, not further worked
than cold-formed or cold-finished 5%
7228.60.00 Other bars and rods of alloy steel, nes 5%
7228.70.00 Angles, shapes and sections of other alloy steel 5%
7228.80.00 Hollow drill bars and rods, of alloy or non-alloy steel 5%
676 No.

l, nes 5%
7228.70.00 Angles, shapes and sections of other alloy steel 5%
7228.80.00 Hollow drill bars and rods, of alloy or non-alloy steel 5%
676 No.

45 of 2021] Customs and Excise (Amendment)

45 of 2021] Customs and Excise (Amendment)

HS Code Description of Goods Surtax Remarks
Rate
7229.20.00 Wire of silico-manganese steel 5%
7229.90.00 Wire of other alloy steel, nes 5%
7301.10.00 Sheet piling of iron or steel, whether or not drilled,
punched or made from assembled elements 5%
7301.20.00 Angles, shapes and sections of welded iron or steel 5%
7303.00.10 Tubes, pipes and hollow profiles, of cast iron - down
piping and guttering 5%
7303.00.90 Other tubes, pipes and hollow profiles, of cast iron 5%
7304.11.00 Line pipe of a kind used for oil or gas pipelines of
stainless steel 5%
7304.19.00 Other Line pipe of a kind used for oil or gas pipelines 5%
7304.22.00 Drill pipe of stainless steel of a kind used in drilling
for oil or gas 5%
7304.23.00 Other drill pipe of a kind used in drilling for oil or gas 5%
7304.24.00 Casing and tubing of stainless steel of a kind used in
drilling for oil or gas 5%
7304.29.00 Other casing, tubing and drill pipe, of a kind used in
drilling for oil or gas 5%
7304.31.00 Cold-drawn or cold-rolled (cold-reduced) tubes, pipes
and hollow profiles, seamless of circular cross-section,
of iron or non-alloy steel 5%
7304.39.00 Other tubes, pipes and hollow profiles, seamless of
circular cross-section, of iron or non-alloy steel 5%
7304.41.00 Cold-drawn or cold-rolled (cold-reduced) tubes, pipes
and hollow profiles, seamless of circular cross-section,
of stainless steel 5%
7304.49.00 Other tubes, pipes and hollow profiles, seamless of
circular cross-section, of stainless steel 5%
7304.51.00 Cold-drawn or cold-rolled (cold-reduced) tubes, pipes
and hollow profiles, seamless of circular cross-section,
of other alloy steel 5%
7304.59.00 Other tubes, pipes and hollow profiles, seamless of
circular cross-section, of other alloy steel 5%
7304.90.00 Other tubes, pipes and hollow profiles, seamless of iron
(other than cast iron) or steel 5%
7305.11.00 Longitudinally submerged arc welded line of a kind used
for oil or gas pipe lines, >406.4mm external diameter 5%
7305.12.00 Other longitudinally welded line of a kind used for oil
or gas pipe lines, >406.4mm external diameter 5%
7305.19.00 Other line of a kind used for oil or gas pipe lines,
>406.4mm external diameter 5%
7305.20.00 Casing of a kind used in drilling for oil or gas,
>406.4mm external diameter 5%
7305.31.00 Other longitudinally welded tubes and pipes
>406.4mm external diameter 5%
7305.39.00 Other welded tubes and pipes >406.4mm external
diameter 5%
7305.90.00 Other tubes and pipes >406.4mm external diameter 5%
Customs and Excise (Amendment) [No.

elded tubes and pipes >406.4mm external
diameter 5%
7305.90.00 Other tubes and pipes >406.4mm external diameter 5%
Customs and Excise (Amendment) [No.

45 of 2021 677

45 of 2021 677

HS Code Description of Goods Surtax Remarks
Rate
7306.11.00 Welded, of stainless steel line pipe of a kind
used for oil or gas 5%
7306.19.00 Other line pipe of a kind used for oil or gas pipelines 5%
7306.21.00 Welded, of stainless steel casing and tubing drill pipe
of a kind used in drilling for oil or gas 5%
7306.29.00 Other casing and tubing of a kind used in drilling for
oil or gas 5%
7306.30.00 Other welded tubes, pipes and hollow profiles of circular
cross-section of iron or non-alloy steel 5%
7306.40.00 Other welded tubes, pipes and hollow profiles of circular
cross-section of stainless steel 5%
7306.50.00 Other welded tubes, pipes and hollow profiles of circular
cross-section of other alloy steel 5%
7306.61.00 Other welded tubes, pipes and hollow profiles of square
or rectangular cross-section of iron or steel 5%
7306.69.00 Other welded tubes, pipes and hollow profiles of
non-circular cross-section of iron or steel 5%
7306.90.00 Other tubes, pipes and hollow profiles of iron or steel 5%
7307.11.00 Tube or pipe fittings of non-malleable cast iron 5%
7307.19.00 Other cast tube or pipe fittings of iron or steel 5%
7307.21.00 Flanges of stainless steel 5%
7307.22.00 Threaded elbows, bends and sleeves of stainless steel 5%
7307.23.00 Butt welding fittings of stainless steel 5%
7307.29.00 Other tube or pipe fittings of stainless steel 5%
7307.91.00 Other flanges of iron or steel 5%
7307.92.00 Other threaded elbows, bends and sleeves of iron or steel 5%
7307.93.00 Other butt welding fittings of iron or steel 5%
7307.99.00 Tube or pipe fittings of iron or steel, nes 5%
7308.30.00 Doors, window and their frames and thresholds for doors
of iron or steel 5%
7308.40.00 Equipment for scaffolding, shuttering, propping or
pitpropping of iron or steel 5%
7308.90.10 Gates of a kind used for agricultural or railway fencing
of iron or steel 5%
7308.90.20 Minclead frames and super structures of iron or steel 5%
7308.90.30 Shaft guide rails of iron or steel 5%
7308.90.40 Smoke stacks of iron or steel 5%
7308.90.50 Spiral and gravity chutes of iron or steel 5%
7308.90.90 Other structures and parts of structures, of iron or steel 5%
7312.10.00 Stranded wire, ropes and cables of iron or steel, not
electrically insulated 5%
7312.90.00 Plaited bands, slings and the like of iron or steel, not
electrically insulated 5%
678 No.

of iron or steel, not
electrically insulated 5%
7312.90.00 Plaited bands, slings and the like of iron or steel, not
electrically insulated 5%
678 No.

45 of 2021] Customs and Excise (Amendment)

45 of 2021] Customs and Excise (Amendment)

HS Code Description of Goods Surtax Remarks
Rate
7313.00.10 Barbed wire; twisted hoop or single flat wire, barbed
or not, and loosely twisted double wire, of a kind used
for fencing, of iron or steel imported for use in a farming
or other agriculture enterprise 5%
7313.00.90 Other barbed wire; twisted hoop or single flat wire,
barbed or not, and loosely twisted double wire, of a kind
used for fencing, of iron or steel 5%
7316.00.00 Anchors, grapnels and parts thereof, of iron or steel 5%
7317.00.10 Drawing pins of iron or steel 5%
7317.00.20 Wire nails of iron or steel 5%
7317.00.30 Hook nails and ring nails of iron or steel 5%
7317.00.90 Other nails, tacks, corrugated nails and similar articles
of iron or steel 5%
7318.11.00 Threaded coach screws of iron or steel 5%
7318.12.00 Threaded wood screws of iron or steel 5%
7318.23.00 Non-threaded rivets of iron or steel 5%
7318.24.00 Non-threaded cotters and cotter-pins of iron or steel 5%
7318.29.00 Other non-threaded articles of iron or steel 5%
7319.40.00 Safety pins and other pins of iron or steel 5%
7320.10.00 Leaf-springs and leaves therefor, of iron or steel 5%
7320.20.00 Helical springs of iron or steel 5%
7320.90.00 Other springs and leaves for springs of iron or steel 5%
7325.10.10 Non-malleable cast iron articles for agricultural or
scientific purposes; tradesmen’s tools 5%
7325.10.90 Other non-malleable cast iron articles 5%
7325.91.00 Grinding balls and similar articles for mills of iron or steel 5%
7325.99.10 Other malleable cast articles of iron or steel for
agricultural or scientific purposes; tradesmen’s tools 5%
7325.99.90 Other malleable cast articles of iron or steel 5%
7326.11.00 Grinding balls and similar articles for mills, forged or
stamped, but not further worked of iron or steel 5%
7326.19.10 Forged or stamped articles for agricultural or scientific
purposes; trademen’s tools of iron or steel 5%
7326.19.90 Forged or stamped articles of iron or steel but not
further worked 5%
7326.20.10 Articles of iron or steel wire, for agricultural or
scientific purposes; trademen’s tool 5%
7326.20.90 Other articles of iron or steel wire 5%
7326.90.10 Other articles of iron or steel for agricultural or
scientific purposes; tradesmen’s tools 5%
7326.90.91 Can ends of iron or steel, for use in manufacture 5%
7326.90.99 Other articles of iron or steel 5%
7401.00.10 Copper matte 5%
7401.00.20 Cement copper (precipitated copper) 5%
7402.00.11 Copper blister 5%
7402.00.19 Other unrefined copper 5%
7402.00.20 Copper anodes for electrolytic refining 5%
7403.11.10 Electro-refined copper cathodes (high purity) 5%
7403.11.20 Electro-refined copper cathodes (low purity) 5%
7403.11.30 Electro-won copper cathodes (high purity) 5%
7403.11.40 Electro-won copper cathodes (low purity) 5%
Customs and Excise (Amendment) [No.

5%
7403.11.30 Electro-won copper cathodes (high purity) 5%
7403.11.40 Electro-won copper cathodes (low purity) 5%
Customs and Excise (Amendment) [No.

45 of 2021 679

45 of 2021 679

HS Code Description of Goods Surtax Remarks
Rate
7403.11.91 Copper bearing products of electro-refining process 5%
7403.11.92 Copper bearing products of electro-winning process 5%
7403.12.00 Wire-bars of refined copper 5%
7403.13.00 Billets of refined copper 5%
7403.19.00 Other refined copper 5%
7403.21.00 Copper-zinc base alloys (brass), unwrought 5%
7403.22.00 Copper-tin base alloys (bronze), unwrought 5%
7403.29.10 Copper cobalt alloy 5%
7403.29.90 Other copper alloys 5%
7404.00.00 Copper waste and scrap 5%
7405.00.00 Master alloys of copper 5%
7406.10.00 Copper powders of non-lamellar structure 5%
7406.20.00 Copper powders of lamellar structure; flakes 5%
7407.10.00 Copper bars, rods and profiles of refined copper 5%
7407.21.00 Copper bars, rods and profiles of copper-zinc base
alloys (brass) 5%
7407.29.00 Other copper bars, rods and profiles 5%
7408.11.00 Refined copper wire, of which the maximum cross-
sectional dimension >6mm 5%
7408.19.00 Other refined copper wire 5%
7408.21.00 Wire of copper-zinc base alloys (brass) 5%
7408.22.00 Wire of copper-nickel base alloys (cupro-nickel) or
copper-nickel-zinc base alloys (nickel-silver) 5%
7408.29.00 Wire of other copper alloys 5%
7409.11.00 Refined copper plates, sheets and strip, in coils, of a
thickness >0.15mm 5%
7409.19.00 Other refined copper plates, sheets and strip, of a
thickness >0.15mm 5%
7409.29.00 Other copper-zinc base alloys plates, sheets and strip,
of a thickness >0.15mm 5%
7409.31.00 Copper-tin base alloys (bronze) plates, sheets and strip,
in coils, of a thickness >0.15mm 5%
7409.39.00 Other copper-tin base alloys (bronze) plates, sheets
and strip, of a thickness >0.15mm 5%
7409.40.00 Copper-nickel base alloys (cupro-nickel) or copper-
nickel-zinc base alloys (nickel-silver) plates, sheets and
strip, of a thickness >0.15mm 5%
7409.90.00 Other copper alloys, plates, sheets and strip, of a
thickness >0.15mm 5%
7410.11.00 Refined copper foil, not backed, of a thickness (excluding
any backing) <0.15mm 5%
7410.12.00 Copper alloys foil, not backed, of a thickness (excluding
any backing) <0.15mm 5%
680 No.

of a thickness (excluding
any backing) <0.15mm 5%
7410.12.00 Copper alloys foil, not backed, of a thickness (excluding
any backing) <0.15mm 5%
680 No.

45 of 2021] Customs and Excise (Amendment)

45 of 2021] Customs and Excise (Amendment)

HS Code Description of Goods Surtax Remarks
Rate
7410.21.00 Refined copper foil, backed, of a thickness
(excluding any backing) <0.15mm 5%
7410.22.00 Copper alloys foil, backed, of a thickness
(excluding any backing) <0.15mm 5%
7411.10.00 Tubes and pipes of refined copper 5%
7411.21.00 Tubes and pipes of copper-zinc base alloys (brass) 5%
7411.22.00 Tubes and pipes of copper-nickel base alloys
(cupro-nickel) or copper-nickel-zinc base alloys
(nickel- silver) 5%
7411.29.00 Tubes and pipes of other copper alloys 5%
7412.10.00 Tubes or pipe fittings of refined copper 5%
7412.20.00 Tube or pipe fittings of copper alloys 5%
7413.00.00 Stranded wire, cables, plaited bands and the like, of
copper, not electrically insulated 5%
7415.10.00 Nails and tacks, drawing pins, staples and similar
articles of copper or of iron or steel with heads of
copper 5%
7415.21.00 Washers (including spring washers) of copper or of
iron or steel 5%
7415.29.00 Other articles not threaded articles of copper or of
iron or steel 5%
7415.33.00 Threaded screws, bolts and nuts of copper or of iron
or steel 5%
7415.39.00 Other threaded articles of copper or of iron or steel 5%
7418.10.00 Table, kitchen or other household articles and parts
thereof; pot scourers, scouring or polishing pads, gloves
and the like of copper 5%
7418.20.00 Sanitary ware and parts thereof of copper 5%
7419.20.00 Articles of cast copper, moulded, stamped or forged, but
not further worked 5%
7419.80.00 Other articles of copper 5%
7610.10.00 Doors, windows and their frames and thresholds for
doors, of aluminium 5%
7615.10.00 Table, kitchen or other household articles and parts
thereof; pot scourers and scouring or polishing pads,
gloves and the like of aluminium 5%
7615.20.10 Flush cisterns of aluminium 5%
7615.20.90 Other sanitary ware and parts thereof of aluminium 5%
8310.00.00 Sign-plates, name-plates, address-plates and similar
plates, numbers, letters and other symbols, of base metal,
excluding those of heading 94.05.

0.00 Sign-plates, name-plates, address-plates and similar
plates, numbers, letters and other symbols, of base metal,
excluding those of heading 94.05.

5%
8504.21.00 Liquid dielectric transformers having a power handling
capacity <650kva 5%
8504.22.00 Liquid dielectric transformers having a power
handling capacity > 650 =<10000kva 5%
Customs and Excise (Amendment) [No. 45 of 2021 681

a 5%
8504.22.00 Liquid dielectric transformers having a power
handling capacity > 650 =<10000kva 5%
Customs and Excise (Amendment) [No. 45 of 2021 681

HS Code Description of Goods Surtax Remarks
Rate
8504.23.00 Liquid dielectric transformers having a power
handling capacity >10000kva 5%
8504.31.00 Transformers having a power handling capacity =<1kva 5%
8504.32.00 Transformers having a power handling capacity
>1kva =<16kva 5%
8504.33.00 Transformers having a power handling capacity
>16 =<500kva 5%
8504.34.00 Transformers having a power handling capacity >500kva 5%
8544.49.00 Other electric conductors for a voltage <1000V 5%
8544.60.00 Other electric conductors for a voltage >1000V 5%
9401.52.00 Seats of bamboo 5%
9401.53.00 Seats of rattan 5%
9401.59.00 Other seats of cane, osier or similar materials 5%
9401.61.00 Upholstered seats with wooden frames 5%
9401.69.00 Other seats with wooden frames 5%
9401.71.00 Upholstered seats with metal frames 5%
9401.79.00 Other seats with metal frames 5%
9401.80.00 Other seats, nes 5%
9401.91.00 Parts of seats of wood 5%
9401.99.00 Other parts of seats 5%
9403.30.00 Wooden furniture of a kind used in offices 5%
9403.40.00 Wooden furniture of a kind used in the kitchen 5%
9403.50.00 Wooden furniture of a kind used in the bedroom 5%
9403.60.00 Other wooden furniture 5%
9403.70.00 Furniture of plastics 5%
9403.82.00 Furniture of bamboo 5%
9403.83.00 Furniture of rattan 5%
9403.89.00 Other furniture of cane, osier or similar materials 5%
9403.91.00 Parts of furniture of wood 5%
9403.99.00 Other parts of furniture 5%
9404.10.00 Mattress supports 5%
9404.21.00 Mattresses of cellular rubber or plastics whether or not
covered 5%
9404.29.00 Mattresses of other materials 5%
9404.30.00 Sleeping bags 5%
9404.40.00 Quilts, bedspreads, eiderdowns and duvets (comforters) 5%
9404.90.00 Other cushions, pouffes and pillows 5%
9405.31.00 Lighting strings of a kind used for Christmas trees,
designed for use solely with light-emitting diode (led)
light sources 5%
9405.39.00 Other lighting strings of a kind used for Christmas trees 5%
9505.10.00 Articles for Christmas festivities 5%
682 No.

led)
light sources 5%
9405.39.00 Other lighting strings of a kind used for Christmas trees 5%
9505.10.00 Articles for Christmas festivities 5%
682 No.

45 of 2021] Customs and Excise (Amendment)

45 of 2021] Customs and Excise (Amendment)

HS Code Description of Goods Surtax Remarks
Rate
9505.90.00 Other festive, carnival or other entertainment articles,
including conjuring tricks and novelty jokes 5%
9601.10.00 Worked ivory and articles of ivory 5%
9601.90.00 Other worked bone, tortoise-shell, horn, antlers, coral,
mother-of-pearl and other animal carving materials,
and articles of these materials (including articles
obtained by moulding) 5%
9602.00.10 Honeycombs, of artificial wax 5%
9602.00.90 Other: worked vegetable or mineral carving material
and articles of these materials, moulded or carved
articles of wax, stearin of natural gums or natural resin or
of modelling pastes…nes 5%
9603.10.00 Brooms and brushes, consisting of twigs or other
vegetable materials bound together, with or without
handles 5%
9604.00.00 Hand sieves and hand riddles 5%
9620.00.00 Monopods, bipods, tripods and similar articles 5%
9701.21.00 Paintings, drawings and pastels of an age > 100 years 5%
9701.22.00 Mosaics of an age > 100 years 5%
9701.29.00 Other collages and similar decorative plaques > 100 years 5%
9701.91.00 Other paintings, drawings and pastels 5%
9701.92.00 Other Mosaics 5%
9701.99.00 Other collages and similar decorative plaques 5%
9702.10.00 Original engravings, prints and lithographs of an
age > 100 years 5%
9702.90.00 Other original engravings, prints and lithographs 5%
9703.10.00 Original sculptures and statuary, in any material of
an age > 100 years 5%
9703.90.00 Other original sculptures and statuary, in any material 5%
9704.00.00 Postage or revenue stamps, stamp-postmarks, first-day
covers, postal stationary (stamped paper), and the
like, used or unused, other than those of heading 49.07 5%
9902.00.00 Goods (excluding alcoholic beverages, cigars, cigarettes
and manufactured tobacco, merchandise for sale or
industrial or commercial use) imported by traveler for
own use in his accompanied baggage or on his person 5%
9903.00.00 Goods (excluding alcoholic beverages, cigars, cigarettes
and manufactured tobacco, merchandise for sale or
industrial or commercial use) imported in single
consignment 5%
9904.00.00 Goods(excluding motor vehicles),being merchandise
for sale or industrial or commercial use the total
value does not > $1000 5%;
Customs and Excise (Amendment) [No.

ng motor vehicles),being merchandise
for sale or industrial or commercial use the total
value does not > $1000 5%;
Customs and Excise (Amendment) [No.

45 of 2021 683

(b) in Part II(B), by the deletion of subheading 8701.20.00 and the substitution therefor of
the following:
Description of Goods HS Code Statistical Surtax rate Remarks
unit
With only compression-ignition
internal combustion piston
engine (diesel or semi-diesel) 8701.21.00 No. K2000
With both compression-ignition
internal combustion piston engine
(diesel or semi-diesel) and
electric motor as motors for
propulsion 8701.22.00 No. K2000
With both spark-ignition internal
combustion piston engine and
electric motor as motors for
propulsion 8701.23.00 No. K2000
With only electric motor for
propulsion 8701.24.00 No. K2000
Other 8701.29.00 No. K2000; and
(c) by the repeal of Part III.
684 No. 45 of 2021] Customs and Excise (Amendment)

for
propulsion 8701.24.00 No. K2000
Other 8701.29.00 No. K2000; and
(c) by the repeal of Part III.
684 No. 45 of 2021] Customs and Excise (Amendment)

APPENDIX V
(Section10)
Ninth Schedule
(Section 72A)
The Ninth schedule is amended—
(a) by the deletion of subheading 1005.90.00;
(b) in the description column opposite heading 71.12, by the insertion of the words “other
than goods of heading 85.49.” immediately after the words “recovery of precious
metal”;
(c) by the deletion of the subheading Ex8106.00.00 and the substitution therefor of the
following:
HS Code Description of Goods StatisticalUnit Duty
Rate
8106.10.10 ---Waste and scrap of Bismuth Kg **
8106.90.10 ---Waste and scrap of Bismuth Kg **
** 25% or KR 1,000 (one thousand kwacha) per tonne whichever is greater;
(d) by the deletion of heading 81.07;
(e) in the description column opposite heading 81.12, by the deletion of the words
“Beryllium, chromium, germanium, vanadium, gallium, hafnium ,indium, niobium
(columbium), rhenium and thallium, and articles of these metals, including waste and
scrap” and the substitution therefor of the words “Beryllium, chromium, hafnium,
rhenium, thallium, cadmium, germanium, vanadium, gallium, indium and niobium
(columbium), articles of these metals, including waste and scrap.”;
(f) by the insertion of the following new subheadings immediately after subheading
8112.22.00:
HS Code Description of Goods Statistical Unit Duty
Rate
Ex8112.31.00 -- Unwrought; waste and scrap; Kg **
Ex8112.39.00 -- Other, waste and scrap Kg **
Ex8112.41.00 -- Unwrought; waste and scrap; Kg **
Ex8112.49.00 -- Other, waste and scrap Kg **
** 25% or KR 1,000 (one thousand kwacha) per tonne whichever is the greater; and
(g) by the insertion of the following new subheading immediately after subheading
8112.52.00:
HS Code Description of Goods StatisticalUnit Duty
Rate
8112.61.00 --Waste and scrap Kg **
** 25% or KR 1,000 (one thousand kwacha) per tonne whichever is the greater.

ion of Goods StatisticalUnit Duty
Rate
8112.61.00 --Waste and scrap Kg **
** 25% or KR 1,000 (one thousand kwacha) per tonne whichever is the greater.

Customs and Excise (Amendment) [No. 45 of 2021 685

686