CAP 50-03 Customs and Excise Duty Act - BURS

CHAPTER 50:01 - CUSTOMS AND EXCISE DUTY: SUBSIDIARY LEGISLATION 

Customs and Excise Duty Regulations 

Import and Export List Notice 

REGULATION 

1. Citation 

2. Interpretation 

Copyright Government of Botswana 

INDEX TO SUBSIDIARY LEGISLATION 

CUSTOMS AND EXCISE DUTY REGULATIONS 

(under section 130) 

(28th March, 1974) 

ARRANGEMENT OF REGULATIONS 

PART I 

Preliminary 

PART II 

Administration, General Duties and Powers of Director and Officers, and 

Application of Act 

3. Officers to perform temporary and additional duties 

4. Officers required to undertake extra attendance 

5. Production of authority by officer 

PART III 

Importation, Exportation and Transit of Goods 

6. Appointment of places of entry, authorized roads and routes, etc. 

7. Landing of aircraft at places not appointed for that purpose 

8. Report of arrival or departure of aircraft 

9. Boarding and searching of aircraft 

10. Aircraft stores 

11. Landing of goods from aircraft: deposit of goods in transit shed 

12. Delivery of goods from airports and railway goods depots 

13. Exportation of goods 

14. 

Importation or exportation of goods from and to African territories 

15. Persons and their baggage entering or leaving the common customs area 

16. Rent to be paid on goods in a State warehouse 

17. Removal of goods in bond 

PART IV 

Customs and Excise Warehouse: Storage and Manufacture of Goods in 

Customs and Excise Warehouses 

18. Approval of customs and excise warehouses 

19. Storage of goods in customs and excise warehouses 

20. Transfer of ownership of dutiable goods in warehouse 

21. Manufacture of goods in customs and excise warehouses 

22. Clearance and removal of goods from customs and excise warehouses and

payment of duty 

23. Clearance and removal of goods from customs and excise warehouses for home 

consumption 

24. Clearance and removal of goods from customs and excise warehouses for export 

(including supply as stores to foreign-going aircraft) 

25. Clearance of goods from customs and excise warehouses for removal in bond 

26. Ascertaining the strength and quantity of spirits for duty purposes 

27. Control of the use of spirits for certain purposes 

28. Requirements in respect of stills 

29. Spirits manufactured by agricultural distillers 

30. Manufacture of spirits in customs and excise manufacturing warehouses 

31. Manufacture of spirituous beverages in any customs and excise storage 

warehouse and clearance of such beverages 

32. Manufacture of wine 

33. Manufacture of beer 

34. Manufacture of vinegar substitutes, etc. 

35. Manufacture of tobacco 

36. Manufacture of mineral oils 

37. Manufacture of motor vehicles 

38. Manufacture of sales duty goods 

PART V 

Clearance and Origin of Goods: Liability for and Payment of Duties 

39. Entry of goods and time of entry 

40. Requirements regarding invoices 

41. Origin of goods 

42. Importation of cigarettes 

43. Onus of proof 

44. Currency conversion 


PART VI 

Anti-Dumping Duties 

PART VII 

Application of Agreements with other African Territories 

45. General 

46. Transfer of goods between the partner states 

47. Amendment of duties 

PART VIII 

Amendment of Duties 

PART IX 

Licensing 

48. Issue and renewal of licences 

49. Licensing of special customs and excise warehouses 

50. Allocation of numbers to customs and excise warehouses 

51. Issuing and renewal of licences to agricultural distillers 

52. Special provisions regarding stills and still makers 

PART X

53. Foreign currency 

54. Exemptions 

55. Related persons 

56. Valuation code on bill of entry 

57. Valuation methods 

58. Furnishing of information 

59. Valuation determination 

60. Method of determining value 

61. Additions to price 


Value 

PART XI 

Rebates, Refunds and Drawbacks of Duty 

62. General provisions 

63. Registered premises 

64. Rebate stores 

65. Security 

66. Liability for duty 

67. Transfer of goods 

68. Stock records and working cards 

69. General refunds in respect of imported, excisable or sales duty goods 

70. Penal provisions 

PART XII 

Penal Provisions 

PART XIII 

General 

71. Removal of excisable goods within the common customs area 

72. Examination of goods 

73. Wreck 

74. Goods unshipped or landed from wrecked or distressed aircraft 

75. Days and hours of general attendance 

76. Charges for extra and special attendance 

77. Business in customs houses 

78. Surety bonds 

79. Agents and carriers subject to section 111 of the Act 

80. Business records to be kept 

81. Import and export list 

82. Certificates for imported motor vehicles 

First Schedule - Requirements regarding Invoices 

Second Schedule - Index of Forms 

Third Schedule - Industrial Rebates of Fiscal and Customs Duties 

Fourth Schedule - General Rebates of Fiscal and Customs Duties 

Fifth Schedule - Specific Drawbacks and Refunds of Fiscal and Customs Duties 

Sixth Schedule - Specific Rebates and Refunds of Excise Duties 

Seventh Schedule - Rebates and Refunds of Sales Duty 

Eighth Schedule - Appointment of Places of Entry, Authorized Roads and Routes, 

etc.

1. Citation 


PART I 

Preliminary (regs 1-2) 

These Regulations may be cited as the Customs and Excise Duty Regulations. 

S.I. 36, 1974, 

S.I. 82, 1975, 

S.I. 108, 1976, 

S.I. 28, 1977, 

S.I. 79, 1978, 

S.I. 152, 1978, 

S.I. 93, 1980, 

S.I. 34, 1982, 

S.I. 140, 1983, 

S.I. 167, 1983, 

S.I. 18, 1986, 

S.I. 20, 1986, 

S.I. 61, 1986, 

S.I. 97, 1986, 

S.I. 132, 1987, 

S.I. 26, 1988, 

S.I. 92, 1988, 

S.I. 83, 1990, 

S.I. 79, 1991, 

S.I. 118, 1991, 

S.I. 131, 1991, 

S.I. 57, 1992, 

S.I. 29, 1993, 

S.I. 45, 1993, 

S.I. 22, 1994, 

S.I. 68, 1994, 

S.I. 121, 1994, 

S.I. 124, 1994, 

S.I. 56, 1996, 

S.I. 79, 1996, 

S.I. 34, 1997, 

S.I. 6, 1998, 

S.I. 42, 1998, 

S.I. 43, 1998, 

S.I. 76, 2000, 

S.I. 37, 2001, 

S.I. 8, 2002, 

S.I. 30, 2002, 

S.I. 47, 2002, 

S.I. 61, 2003, 

S.I. 127, 2004, 

S.I. 88, 2005, 

S.I. 49, 2006.

2. 

Interpretation 

In these Regulations, unless the context otherwise requires- 

"foreign-going" means departing from any place within the common customs area to 

any place outside the common customs area; 

"proper officer" means any officer whose right or duty it is to require the performance of 

or to perform the act referred to. 

PART II 

Administration, General Duties and Powers of Director and Officers, 

and Application of Act (regs 3-5) 

3. Officers to perform temporary and additional duties 

(1) Any officer may at any time be called upon to perform temporarily duties other than 

those ordinarily appertaining to his class or grade. 

(2) Officers may be called upon at any time to perform, in addition to their normal duties, 

such clerical work as the Director may decide. 

4. Officers required to undertake extra attendance 

No officer shall have the right to refuse to undertake extra attendance but the Director 

may exempt an officer from such attendance in general or in any particular case. 

5. Production of authority by officer 

Any officer whose normal duty it is to conduct inspection under the Act shall, on arrival at 

the premises of any importer, manufacturer or any other person on routine inspection duties, 

declare his official capacity and purpose and produce the authority issued to him by the 

Director to conduct such inspection, but the provisions of this regulation shall not apply in 

circumstances which the Director considers exceptional. 

PART III 

Importation, Exportation and Transit of Goods (regs 6-17) 

6. Appointment of places of entry, authorized roads and routes, etc. 

(1) The places, roads, routes, sheds, entrances and exits appointed or prescribed under 

section 7 of the Act and their use or employment for the purposes for which they have been 

so appointed or prescribed shall be subject to the conditions stated in the Eighth Schedule 

hereto. 

(2) No person shall enter any place appointed under section 7 of the Act, except the 

persons required by the department to enter it, the proper officers and such other persons as 

the Director may permit to enter such place. 

7. Landing of aircraft at places not appointed for that purpose 

(1) The pilot of any aircraft arriving in Botswana from a place outside the common 

customs area who is forced by stress of weather, accident or other circumstances beyond 

his control to land at a place in Botswana not appointed as a customs and excise airport 

Copyright Government of Botswana

(whether or not such aircraft has already called at any place in Botswana), shall forthwith 

report the arrival of his aircraft in terms of section 8 of the Act and the circumstances of such 

arrival to the proper officer at that place. 

(2) If no customs and excise officer is stationed at the place mentioned in subregulation 

(1) such pilot shall forthwith report the circumstances of his arrival to the magistrate or a 

member of the Botswana Police Force at or nearest to that place and such pilot shall also as 

early as possible make a report in terms of section 8 of the Act to the proper officer at the 

place at which such aircraft was next due to land or to the proper officer nearest to the place 

where he has landed. 

(3) Such pilot shall forthwith take steps to prevent the landing, loss, damage, removal or 

pilferage of any cargo or other goods on such aircraft or, if any cargo or other goods are 

landed from such aircraft when in distress, to prevent the loss, damage, removal or pilferage 

of any cargo or other goods so landed. 

(4) He shall also report available particulars of all cargo or other goods landed from such 

aircraft to the proper officer, magistrate or a member of the Botswana Police Force. 

(5) The pilot of such aircraft shall also prevent the passengers and crew of such aircraft 

from leaving the immediate vicinity thereof unless the permission of the proper officer, 

magistrate or a member of the Botswana Police Force has been obtained or the 

circumstances demand otherwise. 

(6) Any magistrate or a member of the Botswana Police Force to whom a report is made 

by a pilot of such aircraft shall report the circumstances to the nearest proper officer by the 

most expeditious means available and shall render all possible assistance to such pilot to 

comply with the requirements of subregulations (3), (4), and (5). 

8. Report of arrival or departure of aircraft 

(1) The report referred to in section 8(1)(a) of the Act shall state the information required 

in the form CE.2 specified in these Regulations. 

(2) The pilot of any foreign-going aircraft shall, before its departure from any place in 

Botswana, deliver to the proper officer one general declaration in the form CE.2 in respect of 

all destinations together and a separate transire in the form CE.4 (Transire-For a Destination 

in the Common Customs Area) in respect of each such destination. 

(3) A manifest, in the form CE.3, of all goods shipped as stores ex customs and excise 

warehouse and of all excisable and sales duty goods shipped as stores on such 

foreign-going aircraft (or alternatively copies of all bills of entry for shipment of such goods), 

shall be sealed by the proper officer to such general declaration. 

(4) A manifest, in the form CE.3, of all goods ex customs and excise warehouse or goods 

on which a drawback of customs or excise duty is due on export or imported goods on which 

duty has not been paid or excisable or sales duty goods, exported or removed in bond on 

such foreign-going aircraft to a place outside the common customs area (or alternatively 

copies of all bills of entry for shipment of such goods), shall be sealed to such general 

declaration. 

(5) A copy of the report outwards in the form CE.2 incorporating copies of the manifests 

of all goods shipped at that place on such foreign-going aircraft for a destination outside the 


common customs area (including again the goods mentioned in subregulation (4), shall be 

sealed to such general declaration. 

(6) The pilot of such foreign-going aircraft shall submit, at the time of reporting inwards of 

such aircraft, to the proper officer at every place in the common customs area at which such 

aircraft calls, the general declaration issued to him at every place in the common customs 

area at which such aircraft has previously called and such declaration may be retained by 

the proper officer until the time of departure of such aircraft. 

(7) To the transire submitted in terms of section 8(6) of the Act by the pilot of a 

foreign-going aircraft in respect of each place in the common customs area at which it is due 

to call the proper officer shall seal a manifest, in a form approved by the Director, of goods 

removed in bond or, alternatively, copies of all bills of entry for the removal of goods in bond 

to that place (or if no goods for removal in bond have been shipped for that place, the 

relative transire must bear a statement to that effect) and such transire shall contain a 

statement whether or not goods of the nature referred to in subregulation (3) or (4) have 

been shipped at any place in the common customs area. 

(8) Such transire shall also contain a manifest of goods carried coastwise and shall be 

handed to the proper officer at the time of reporting inwards of such aircraft at the place of 

destination and shall be retained by the proper officer at that place. 

(9) The proper officer may refuse clearance for the departure of any aircraft from any 

place unless evidence to his satisfaction has been produced that the pilot of such aircraft 

has complied with the provisions of all laws of Botswana and the customs laws of the 

common customs area with which it was his duty to comply. 

(10) The pilot of any aircraft arriving at or departing from any place in Botswana shall 

submit to the proper officer the number of copies of such documents as are referred to in 

subregulations (1) to (9) as the proper officer requires. 

9. Boarding and searching of aircraft 

(1) All sealable goods which have not been declared by the pilot or any member of the 

crew of an aircraft at any place in Botswana under section 9 of the Act and any other goods 

(not being the personal baggage or possessions of the pilot, crew or passengers) which the 

pilot is unable to prove to the satisfaction of the proper officer to be manifested for discharge 

at any other place shall be treated as illicit goods and shall be liable to forfeiture. 

(2) The proper officer may prohibit any person who has no official business on such 

aircraft from boarding the aircraft until such formalities on arrival of the aircraft relating to 

customs and excise requirements as he may decide have been completed. 

10. Aircraft stores 

(1) The declaration required under section 9 of the Act shall be made in the form CE.5 

and shall be handed to the proper officer on demand immediately upon arrival of any aircraft 

at any place in Botswana and, if not demanded before the time of reporting of such aircraft, 

the said form shall be submitted to the proper officer at the time of reporting of such aircraft. 

(2) The declaration required to be made under section 9 of the Act shall be made 

individually on the same form by the pilot and every member of the crew of any aircraft. 


(3) The pilot and every member of the crew of an aircraft arriving in Botswana directly 

from a place outside the common customs area may, during the stay of such aircraft, be 

permitted by the proper officer to retain in his personal possession, and for his personal use, 

duty free stores in accordance with the following scale- 

Tobacco 

in any 

form 


Potable 

spirits 

in any 

form 

Wine Beer 

or Stout 

The pilot 230 grams 1 litre 3 litres 3 litres 

Officers 175 grams 1 litre 3 litres 3 litres 

Other 

members 

115 grams Nil 3 litres *(1) Nil 

(4) This regulation shall not entitle the pilot or any member of the crew to land such goods 

without the payment of duty except with the permission of the proper officer. 

(5) If required to do so by the proper officer the pilot or any member of the crew shall 

produce all sealable goods in his possession. 

(6) The proper officer shall place under seal all quantities in excess of those enumerated 

in subregulation (3), as well as any other goods mentioned in section 9 of the Act or 

subregulation (7) (and the pilot shall provide every facility for such sealing) but the proper 

officer may permit the pilot of an aircraft or any member of the crew of an aircraft to leave 

any sealable stores in his possession on arrival of such aircraft in Botswana in the custody 

of the proper officer until re-exported under official supervision by such pilot or member of 

the crew. 

(7) The following goods are declared to be sealable goods- 

(a) undesirable publications, objects or film; 

(b) fire-arms (which include gas and alarm pistols and gas rifles of a calibre of 5,6 mm 

and larger) and ammunition; and 

(c) dangerous weapons (which include swords, daggers, bayonets, knives with cutting 

edges of 10 cm or more in length (excluding knives for domestic or industrial 

purposes), loaded or spiked sticks, knuckle-dusters, flick knives, batons of solid 

rubber, teargas pens and pistols, etc., and walking sticks, etc., which are capable of 

concealing a blade or any other deadly weapon). 

(8) The pilot of an aircraft shall not permit any customs and excise seal on any goods in 

terms of section 9 of the Act to be broken until the aircraft is en route to a place outside the 

common customs area without intending to land again at any place in the common customs 

area. 

11. Landing of goods from aircraft; deposit of goods in transit shed

(1) Except as provided in this regulation, goods shall be landed from an aircraft only 

between the hours of 7.30 a.m. and 5.00 p.m. from Monday to Friday. 

(2) The landing of goods shall not be effected at any other time or on Saturdays, Sundays 

or public holidays, except with the special permission in writing of and under the conditions 

imposed by the proper officer. 

(3) Pilots or their agents requesting permission to land goods from an aircraft at times 

other than those specified in subregulation (1) or on Saturdays, Sundays or public holidays, 

shall pay to the proper officer the prescribed charges for the attendance of such officers as 

the proper officer may deem necessary. 

(4) The pilot, agent or the representative of such pilot or agent, or any other person 

landing goods before due entry thereof, shall remove such goods only into a duly appointed 

transit shed (or other place previously approved by the Director) and shall stack such goods 

in such manner as will readily enable a complete check of all packages to be made. 

(5) Goods shall not be removed from one transit shed to another without the specific 

permission of the proper officer. 

(6) Goods in transit, or goods marked for another place, shall, on being landed, be kept 

entirely separate from other goods, and packages which are damaged or from which the 

whole or part of the contents is missing shall not be placed on board any vehicle for removal 

to another place until they have been examined in the presence of the proper officer and 

their contents ascertained. 

(7) The packages shall then be repaired to the satisfaction of the proper officer and be 

sealed by him. 

(8) Goods shall, on being landed, not be stacked in the open except with the special 

permission of the proper officer. 

(9) In all cases where landed goods are deposited in the open, the conditions relating to 

stacking, as stipulated in subregulations (4), (5), (6) and (7), shall apply. 

(10) The Director may permit goods which have been duly entered before landing to be 

landed direct from an aircraft into vehicles for immediate conveyance to their destination on 

condition that the goods are stowed in the vehicles in such a manner that they can readily be 

checked. 

(11) The Director may permit goods of any class or kind which have not been entered 

before landing to be landed direct from an aircraft into vehicles on such conditions as he 

may impose in each case. 

(12) If any package landed from an aircraft is leaking or if the whole or part of its contents 

is missing or if the package is in a damaged condition or the mass of any package differs 

from the invoiced or manifested mass thereof, the contents of such package (hereinafter 

referred to as a "discrepant package"), ascertained by examination as stated below, shall 

subject to section 46(1) of the Act, be accepted as being all the goods imported in such 

package provided- 

(a) such package is examined as early as possible after landing but not later than the 

expiry of the time referred to in section 40(1) and (2), or removal of such package 


from the transit shed where it was deposited on landing, whichever is the earlier, or, 

if not so deposited, before removal from the place where it was landed; 

(b) such package is examined, in the case of examination of the package after due 

entry thereof, by the importer, and in the case of examination of the package before 

due entry thereof, by the pilot of the aircraft from which it was landed, in the 

presence of and in conjunction with the proper officer; 

(c) an account of the contents of the package (or of the missing goods) issued by the 

carrier is furnished to the proper officer by the importer or the pilot, as the case may 

be; 

(d) the account is legible and identifies the missing goods to the satisfaction of the 

Director and is signed and dated by the proper officer, importer or pilot, as the case 

may be, who conducted the examination; 

(e) the account of such discrepant package specifies the identifying marks, numbers 

and other particulars of each package examined and specifies the actual contents 

(or the missing goods) of each package separately; and 

(f) 

there is no evidence that the missing goods or any portion thereof entered into 

consumption in the common customs area, even when the duty on the goods 

missing therefrom does not exceed P25. 

(13) Subregulation (12) shall mutatis mutandis apply in respect of any discrepant package 

landed from a railway train in which such package was imported and for that purpose any 

reference to the pilot of the aircraft shall be deemed to be a reference to the carrier of the 

package. 


imported by road and for that purpose any reference in the said subregulation to the proper 

officer, the pilot of the aircraft, to the time of examination and to any account shall be 

deemed to be a reference to the proper officer at the place where the conveying vehicle 

entered Botswana, to the carrier of the package, to the time while such vehicle is under the 

control of the proper officer at such place and to the account taken by the proper officer of 

the contents of such package, respectively. 


imported by post and for that purpose any reference in the said subregulation to the pilot of 

the aircraft, to the time of examination and to any account shall be deemed to be a reference 

to any postal official in whose custody the package is prior to delivery, to the time while such 

package is in the custody of such official and to an account of the missing goods endorsed 

by such official on the relative postal manifest respectively: 

Provided that the contents of such discrepant package shall be accepted as being all the 

goods imported in that package even where the duty on the goods missing therefrom does 

not exceed P25. 

(16) Subregulations (12) to (14) shall mutatis mutandis apply in respect of any 

examination conducted under subregulations (6) and (7), and for that purpose any reference 

to the pilot of the aircraft and to an account shall be deemed to be a reference to the proper 

officer and to the account taken by him of the contents of such package, respectively. 


(17) Subregulation (12) shall only apply to a discrepant package at the first place of 

landing thereof in the common customs area and shall not apply to any discrepant package 

after removal thereof in bond. 

(18) Examination, mass-measuring, repairing or removal of any package in terms of this 

regulation shall, in the discretion of the proper officer, be subject to supervision by him and 

he may at any time demand re-examination of the package concerned. 

12. Delivery of goods from airports and railway goods depots 

(1) No person shall deliver goods landed from an aircraft or railway train from any transit 

shed or other approved place until he has submitted to the authority in control of such shed 

or other place, a copy of the relative customs and excise delivery order in the form CE.61. 

(2) If any goods have been delivered before a valid customs and excise delivery order 

has been granted by the proper officer in respect of such goods for the delivery or 

forwarding thereof to the importer, such goods shall, if the proper officer so requires, be 

returned at the expense of the railway or airline operator to the place from which such goods 

were so delivered, or be brought to such other place as the proper officer may decide. 

(3) The Director may enter into such other arrangements with the railway or airline 

operators as he may deem necessary in respect of the handling of goods in terms of this 

Part. 

(4) The delivery of goods from any airport or railway transit shed before discharge of the 

aircraft or train has been completed, will be permitted, provided the customs and excise 

delivery order proving that the goods have been duly entered has been received by the 

authority in control of such airport or railway transit shed and the goods are not required to 

be detained for the purposes of the Department. 

(5) No customs and excise delivery order shall be valid and shall be acted upon unless 

such form is signed and date-stamped by the proper officer and bears the number and date 

of the bill of entry on which the goods to which such order relates were entered in terms of 

the Act. 

(6) The proper officer may by endorsement on any customs and excise delivery order, or 

in any other manner, order the detention or the delivery to a place indicated by him of the 

whole or any part of the goods to which such order relates and such goods shall not be 

delivered or removed except as ordered by the proper officer. 

(7) Every agent, railway official, airline operator or other person landing and delivering 

goods at any place shall, within a period of 14 days from the date on which such landing 

commences, or within such further period as the proper officer may allow, furnish to the 

proper officer a statement with particulars of the packages reported for landing at that place 

in terms of section 8 of the Act but not landed at the place, and of the packages landed at 

that place but not so reported, and shall before the expiration of the said period of 14 days or 

such further period as has been allowed by the proper officer, deliver all goods landed but 

not reported (unless the said statement reflects particulars of due entry and delivery of such 

goods), as well as all goods in respect of which due entry has not been made, to the State 

warehouse or such other place as may be approved by the proper officer. 

13. Exportation of goods 


(1) Any person entering goods for exportation shall, if required to do so by the proper 

officer, produce all documents relating to the goods together with the air way-bill or 

consignment note. 

(2) Subject to subregulation (6), no person shall cause any goods for export to be loaded 

into an aircraft, train or any other vehicle unless such person has received a copy of the air 

way-bill or consignment note relating to such goods, signed and date-stamped by the proper 

officer, authorizing the export of such goods in that aircraft, train or any other vehicle: 

Provided that, in respect of air freight cleared at the office of any proper officer, such 

clearance shall be valid for the export of goods through any customs and excise airport. 

(3) Regulation 11(1), (2) and (3) shall mutatis mutandis apply to the exportation of goods 

by aircraft. 

(4) The pilot of any aircraft into which any goods referred to in regulation 8(3) or (4) have 

been loaded for export shall, before departure from the last place of call in Botswana, on 

demand by the proper officer indicate to him all such goods for the purpose of checking or 

account to him for such goods. 

(5) No such goods shall be landed at any place in Botswana without the express 

permission of the proper officer and if landed, such goods shall be treated as imported 

goods landed without reporting in terms of section 8 of the Act. 

(6) In the case of goods being exported from a place in Botswana where there is no 

customs and excise office, the Director may, in respect of such goods as he considers 

necessary and under such conditions as he may impose, permit the exporter to present a bill 

of entry for export of- 

(a) goods not ex warehouse in the form CE.23 or 24, together with the relative 

documents, to the railway or air transport official at that place; and 

(b) sales duty goods manufactured in Botswana and exported ex warehouse in the 

form CE.25 by rail by the licensed manufacturer, together with the relative invoice to 

the railway official at that place. 

(7) Such official shall ensure that the requirements of the Act are complied with before 

authorizing the exportation of the goods in question and shall forward the original of the bill 

of entry concerned to the Director. 

14. 

Importation or exportation of goods from and to African territories 

The importation of any goods from or the exportation of any goods to any African territory 

with the Government of which any agreement has been concluded under any provision of 

the Act shall be subject to such agreement. 

15. Persons and their baggage entering or leaving the common customs area 

(1) A person entering the common customs area shall not remove his baggage, nor any 

other goods accompanying him, from customs and excise control, or cause such baggage or 

goods to be so removed until they have been released by the proper officer, and no person 

shall deliver any such baggage or goods left with or handed to him for delivery until such 

release has been granted. 


(2) Every person entering or leaving the common customs area shall declare 

unreservedly to the proper officer what goods he has in his possession, taking particular 

care to mention articles to which attention is invited on the form of declaration approved by 

the Director. 

(3) Every person entering or leaving Botswana shall produce and deliver to the proper 

officer any goods the importation or exportation of which is prohibited or restricted. 

(4) The required declaration shall be made to the proper officer in a form approved by the 

Director and may be handed to the pilot or any agent clearing the baggage through customs 

including any representative of the railway operator acting as a clearing agent. 

(5) The proper officer may in his discretion accept an oral declaration, but he may 

subsequently demand a written declaration. 

(6) Any goods brought into the common customs area and intended for sale shall be 

specially declared as cargo and shall be entered as such for customs and excise purposes 

on the specified forms. 

(7) Any goods not being cargo reported in terms of section 8 of the Act which have been 

imported or exported or removed from customs and excise control or in respect of which an 

attempt at importing, exporting or removal has been made without a valid declaration shall 

be treated as goods imported, exported or removed without due entry thereof. 

16. Rent to be paid on goods in a State warehouse 

The charge for rent on goods (except state stores) in any state warehouse in Botswana 

shall, depending upon the circumstances, be calculated as follows- 

(a) goods landed at a place to which they were not consigned, at the rate of 50 thebe 

per 100 kg or portion thereof for every seven days or portion of seven days; 

(b) goods imported by an individual and which are seized in terms of the provisions of 

section 99(1) of the Act and subsequently delivered in terms of section 104 of the 

Act, at the rate of 20 thebe per 10 kg or portion thereof for every seven days or 

portion of seven days; 

(c) goods imported by an individual and which are seized in terms of the provisions of 

section 124(1) of the Act pending the production of a certificate, permit or other 

authority and subsequently released in terms of section 118 of the Act, at the rate of 

20 thebe per 10 kg or portion thereof for every seven days or portion of seven days; 

(d) goods which are removed within 14 days from the date of receipt, at the rate of 

P1,00 per 100 kg or portion thereof for every seven days or portion of seven days; 

(e) goods which are removed after 14 days but within 28 days from the date of receipt, 

at the rate of P2,00 per 100 kg or portion thereof for every seven days or portion of 

seven days; 

(f) goods which are removed after 28 days from the date of receipt, at the rate of 

P4,00 per 100 kg or portion thereof for every seven days or portion of seven days; 

or 

(g) unentered goods which are sold in terms of the provisions of section 45(4) of the 


Act, at the rate of P2,00 per 100 kg or portion thereof for every seven days or 

portion of seven days: 

Provided that the Director may in any special circumstances, rebate the rental 

charge to such extent as he may in his discretion decide. 

17. Removal of goods in bond 

(1) All goods removed in bond under section 17(1) of the Act shall be entered for removal 

on a bill of entry for removal in bond in the form CE.14 or 15, but the Director may, in respect 

of such class or kind of goods as he may decide, accept such other form of entry as he may 

approve on such conditions as he may impose. 

(2) Subject to subregulations (9), (10) and (11), no goods shall be removed in bond until 

the remover has been authorized by the proper officer on a landing, delivery and forwarding 

order or other document to remove such goods. 

(3) Goods may be removed in bond within the common customs area only to a place 

appointed as a place of entry or, in circumstances which the Director considers to be 

exceptional, to any railway station or siding, or any premises or warehouse within the area of 

control of the proper officer at that place or, in the case of excisable goods, to a licensed 

customs and excise warehouse if such goods are intended for warehousing in such customs 

and excise warehouse: 

Provided that sales duty goods manufactured in Botswana may be removed in bond only 

to a place appointed as a place of entry and only for re-warehousing at that place. 

(4) Except where otherwise provided in these Regulations, the consignee of goods 

removed in bond to a place in the common customs area shall not take delivery of such 

goods or cause them to be warehoused or exported at the place of destination until he has 

duly entered the goods at the customs and excise office at that place, for consumption, 

warehousing or export, and has obtained the written authority of the proper officer for such 

delivery, warehousing or export. 

(5) The said consignee shall also submit to the proper officer all such invoices and 

documents relating to the goods as he may require as well as a numbered and 

date-stamped copy of the relative bill of entry for removal in bond. 

(6) If entry of the goods at the place of destination is not made within seven days of the 

arrival of the goods at that place, or within such further period as the proper officer may 

allow, the remover or the carrier or other person having custody of the goods shall forthwith 

deliver them to the State warehouse or other place approved by the proper officer. 

(7) Any person removing goods in bond to a place in the common customs area shall 

consign the goods to the care of the officer in charge of customs and excise at that place 

and shall conspicuously mark the consignment note with the words "In Bond". 

(8) The carrier shall advise its officials or agents at the place of destination that the goods 

are in bond and shall not deliver the goods without the written authority of the proper officer. 

(9) Subject to subregulation (11), the Director may, in the case of goods in transit through 

Botswana from any other territory in Africa by air or rail to any destination outside the 

common customs area, allow the goods in question to be entered for removal, in the case of 


goods removed by air, at the place where the goods are first landed in the common customs 

area, or in the case of goods removed by rail, at the place where the goods are exported 

from the common customs area provided the duty on any deficiency is paid forthwith. 

(10) No person shall allow such goods to be carried forward or exported from such airport 

or place until such goods have been duly entered for removal in bond and the proper officer 

at the place in question has granted written authority for such carriage or export. 

(11) Goods in transit overland through Botswana from any other territory in Africa other 

than by air or rail shall be catered for removal in bond at the place where they enter 

Botswana. 

(12) Except with the permission of the Director, goods in transit through the common 

customs area to a destination outside the common customs area shall be exported 

immediately and if export cannot take place immediately such goods shall be warehoused in 

a licensed customs and excise warehouse after entry for warehousing. 

(13) Beef or other meat and such other goods as the Director may decide, in transit by rail 

through the common customs area to a destination outside the common customs area shall 

be carried in sealed trucks direct from the sending station to the place of export in Botswana 

and such seals shall not be broken except with the permission of the proper officer at that 

place. 

(14) Such goods carried by any other means shall be subject to such conditions as the 

Director may impose. 

(15) Goods removed in bond to a customs and excise warehouse for manufacturing 

purposes or for storage in such warehouse shall be entered on a bill of entry for 

warehousing or re-warehousing but goods removed in bond to a place of entry for any other 

purpose may be duly entered for such purpose even if removed to such place from a 

customs, excise and sales duty warehouse in terms of section 20(7)(c) of the Act. 

(16) The following particulars shall be reflected on a bill of entry for direct removal in bond 

in the form CE.14- 

(a) in the case of goods removed in bond to a place outside the common customs 

area, full particulars as required in accordance with the bill of entry form; 

(b) in the case of goods which have been landed from an aircraft or other vehicle at a 

place to which they were not consigned and are removed in bond by the pilot or 

other carrier to the place to which they were consigned in the first place, full 

particulars as required in accordance with manifest requirements in the forms CE.2 

and 3 and such additional particulars as are available to such pilot or other carrier 

in respect of such goods; and 

(c) in other cases, full particulars as required in accordance with the bill of entry form, 

but the particulars relating to tariff heading or item or both need not be furnished 

unless required to be furnished by the Director. 

(17) Suppliers' invoices in respect of goods entered for removal in bond in the 

circumstances stated in subregulation (16)(a) shall be produced to the proper officer at the 

time of entry for removal, and suppliers' invoices, documents of title and such other 

documents as may be required by the proper officer shall be produced to the proper officer 


at the time of due entry at the place of destination in respect of goods removed in the 

circumstances referred to in subregulation (16)(b) or (c). 

(18) If goods which have been entered for warehousing at the place of importation are 

required for immediate removal in bond from that place before they have been deposited in 

the warehouse, they may be treated and entered for removal as if they had been so 

deposited. 

(19) If the final destination of any goods is a place other than the place of entry to which 

such goods have been removed in bond, no person shall remove such goods or cause such 

goods to be removed from such place of entry until such goods have been duly entered and, 

the proper officer has granted written authority for delivery thereof and if forwarded to the 

final destination without such written authority, such goods shall, if the proper officer so 

requires, be returned at the expense of the carrier or other person who brought the goods 

into the common customs area or who removed the goods without such written authority, to 

such place of entry or to such other place as the proper officer may decide. 

PART IV 

Customs and Excise Warehouses: Storage and Manufacture of Goods 

in Customs and Excise Warehouses (regs 18-38) 

18. Approval of customs and excise warehouses 

(1) Customs and excise warehouses (excluding special customs and excise 

manufacturing warehouses) shall be licensed only at places appointed in terms of section 7 

of the Act and on application on forms CE.100 and 100A. 

(2) Forms CE.100 and 100A shall be completed in all details and shall be accompanied 

by such plans, description of the warehouse or other particulars as the Director may require. 

(3) A licence for a customs and excise warehouse may be issued in respect of any 

premises, store, fixed vessel, fixed tank, yard or other place which complies with such 

conditions as the Director may impose in each case in regard to construction, situation, 

access, security or any other condition he considers necessary. 

(4) Different premises, stores, vessels, tanks, yards, or other places on a single site, or on 

more than one site approved by the Director, may be licensed as a single customs and 

excise storage warehouse, a single customs and excise manufacturing warehouse, or a 

single special customs and excise warehouse for the purpose of sales duty in the name of 

one licensee. 

(5) Separate customs and excise warehouses on the same site may be licensed in the 

names of different persons subject to the conditions referred to in subregulation (3). 

(6) The Director may license a customs and excise warehouse for the storage or 

manufacture of any particular commodity or article or any class or kind of commodity or 

article and such warehouse shall not be used for any other purpose, except with the written 

permission of the Director. 

(7) If the security for the duty is at any time in the opinion of the proper officer not 

sufficient in regard to any customs and excise warehouse in which goods are deposited, he 

may at the risk and expense of the licensee of such warehouse and the owner of such 

goods cause them to be immediately removed and deposited in another customs and excise 


warehouse or other place approved by him; alternatively, the said licensee or owner may 

forthwith pay the duty on the goods. 

(8) The licensee of a customs and excise warehouse shall keep at the warehouse, in a 

place accessible to the proper officer, a record in a form approved by the Director of all 

receipts into and deliveries or removal from the warehouse of goods not exempted from 

entry under section 20(6) of the Act, with such particulars as will make it possible for all such 

receipts and deliveries or removals to be readily identified with the goods warehoused, and 

with clear references to the relative bill of entry passed in connection therewith. 

(9) The licensee of a customs and excise warehouse shall display in a prominent position 

in the warehouse an extract of the relative regulations in this Part. 

(10) No goods entered for storage or manufactured in a customs and excise warehouse 

(except spirits or wine in the process of maturation or maceration in a customs and excise 

manufacturing warehouse) shall be retained in customs and excise warehouses for a total 

period of more than five years from when the goods were first entered for warehousing but 

the Director may, in exceptional circumstances and on such conditions as he may impose in 

each case, allow such goods intended for trade purposes to be so retained for a further 

period not exceeding one year and such other goods as he may decide to be retained for 

such further period as he may specify. 

(11) Any fixed vessel, tank, receiver, vat or other container licensed as a customs and 

excise warehouse or used in a customs and excise warehouse for the storage or 

manufacture of any goods in terms of Part IV of the Act shall be gauged in a manner 

approved by the Director and any fitting, meter, gauge or indicator necessary for 

ascertaining the quantity of any goods contained in such vessel, tank, receiver, vat or other 

container shall be supplied and fitted by the licensee at his expense. 

(12) The licensee of a customs and excise warehouse shall notify the proper officer 

immediately of, or prior to, any change, or contemplated change, no matter of what nature, 

in his legal identity, name or address of his business or goods manufactured by him. 

19. Storage of goods in customs and excise warehouses 

(1) Subject to subregulations (3) and (4), goods which have been entered for 

warehousing in a customs and excise warehouse shall be conveyed to the warehouse 

immediately after such entry and there deposited. 

(2) All goods entered for warehousing shall be conveyed to the warehouse only by the 

railway operators or by a person who has given such security as the Director may require in 

terms of section 111 of the Act. 

(3) Imported packages which have been entered for warehousing in a customs and 

excise warehouse but which are leaking, or of which the whole or part of the contents is 

missing, or which are in an otherwise damaged condition, shall not be removed to the 

warehouse unless examined in terms of regulation 11(12) to (17). 

(4) If such package is however removed to the warehouse without such examination the 

full invoiced contents of such package shall be deemed to have been imported and shall be 

accounted for under the provisions of the Act. 

(5) The licensee of any customs and excise warehouse shall notify the owner of any 


imported goods entered for warehousing in such warehouse of the non-receipt of any such 

goods, or any part thereof, and the owner of such goods shall take immediate steps to 

account to the proper officer for such goods or to pay the duty due thereon. 

(6) The licensee of any customs and excise warehouse into which goods are received 

shall ensure that such goods have been duly entered for warehousing in such warehouse 

and, unless proof that such goods have been so entered is in his possession at the time of 

receipt of such goods, he shall keep such goods separated from other goods in such 

warehouse and make a report to the proper officer forthwith. 

(7) The licensee of a customs and excise warehouse shall not allow any goods of a 

dangerous or inconvenient nature to be stored in such warehouse unless it has been 

approved for the storage of such goods, and the licensee of a customs and excise 

warehouse which has been approved for a particular class of goods shall not allow any other 

goods to be deposited therein. 

(8) All goods in a customs and excise warehouse shall be so arranged and marked that it 

will be easily identifiable and accessible for inspection and that each consignment and the 

particulars thereof can readily be ascertained and checked. 

(9) Goods deposited in a customs and excise warehouse may at any time be examined 

by the proper officer and the licensee of such warehouse, or his representative, shall be 

present during such examination and assist the proper officer in the execution of such 

examination. 

(10) Goods deposited in a customs and excise warehouse in closed trade containers 

shall not be examined, nor the packages opened or altered in any way, except with the 

permission of the proper officer and in the presence of an officer if he so requires, unless 

immediate action for the safety of the goods is necessary, in which case the licensee shall 

immediately notify the nearest available officer. 

(11) No unpacked goods in liquid form shall be stored in ungauged containers in a 

customs and excise warehouse without the written permission of the Director. 

(12) Subject to section 22 of the Act, samples of warehoused goods, in such quantities as 

the proper officer may allow, may be taken by the importer under customs supervision, 

provided that prior written application is made. 

20. Transfer of ownership of dutiable goods in warehouse 

The transfer of ownership of dutiable goods in a customs and excise warehouse shall 

only be acknowledged if the prescribed form is presented to the proper officer duly 

completed in all respects and is supported by or includes a declaration as indicated 

hereunder- 

(a) "I, ........................................... for transferor, hereby declare that ownership of the 

above-mentioned goods, which are my property, is given to 

................................................... address ..............................................; 

For transferor ................................................................ Date ....................". 

(b) "I ........................................... for transferee, hereby accept responsibility in terms of 

the provisions of the Customs and Excise Duty Act, and regulations in respect of 


the above-mentioned goods. 

For transferee ................................................................ Date ..................." 

21. Manufacture of goods in customs and excise warehouses 

(1) The Director may, on such conditions as he may impose in each case, allow the 

manufacture by a licensee in a customs and excise manufacturing warehouse of goods 

which shall not be subject to the provisions of Part IV of the Act. 

(2) Subject to regulation 18(2), any application for the licensing of a customs and excise 

manufacturing warehouse shall state the nature of materials and the processes to be used in 

the manufacture of every excisable or other product, the expected annual quantities of such 

materials to be so used and the expected annual production of every excisable product: 

Provided that the nature and quantity of materials to be used in the manufacture of sales 

duty goods need not be stated. 

(3) The plans referred to in section 27(5) of the Act shall be submitted to the Director with 

as many copies as he may require. 

(4) Distinguishing marks or numbers to the satisfaction of the Director shall be indicated 

on every room, vessel, still, utensil or other plant and such mark or number shall be shown 

on schedules submitted with such plans. 

(5) Vessels, stills and other plant in a customs and excise manufacturing warehouse shall 

be placed, fixed and connected to the satisfaction of the Director and the licensee shall not 

alter the shape, position or capacity of any plant or install any additional or new plant or 

remove any plant without the permission of the Director after submission to him of an 

application for alteration of such plant. 

(6) No manufacturing shall commence in a customs and excise manufacturing warehouse 

without the permission of the Director. 

(7) All rooms, places, distilling apparatus, spirits receivers and other fixed vessels or 

containers and such other plant as the Director may specify, in a customs and excise 

manufacturing warehouse shall be locked or otherwise secured in accordance with the 

instructions and in the discretion of the proper officer, and the licensee shall at his own 

expense and to the satisfaction of the proper officer, provide, apply, repair and renew 

whatever is required to enable the proper officer to affix locks to such rooms, places, 

distilling apparatus, spirits receivers and other fixed vessels or containers and other plant 

specified by the Director, or to secure them in any other manner. 

(8) Every pipe in a customs and excise manufacturing warehouse shall, except with the 

permission of the Director or unless used exclusively for the discharge of water and spent 

wash, be so fixed and placed as to be capable of being examined for the whole of its length. 

(9) Pipes for the conveyance of different materials or products shall, if required by the 

Director, be painted in such colour for every material or product as he may require. 

(10) The licensee shall paint such pipes at his own expense and shall repaint such pipes 

whenever required by the proper officer. 

(11) Every cock and valve used in such warehouse shall be of a type approved by the 


Director. 

(12) The licensee shall keep such cocks and valves in proper repair at all times. 

(13) No person other than a licensee of a customs and excise manufacturing warehouse 

licensed for the manufacture of excisable goods shall own, use or control a machine for 

cutting tobacco or a machine, appliance or apparatus which is in the opinion of the Director 

of a type specially designed for any process in the manufacture of an excisable product 

except with the permission of the Director and no person to whom permission to own, use or 

control such machine, appliance or apparatus has been so granted, shall sell or dispose of 

such machine, appliance or apparatus or allow any other person to use it without the 

permission of the Director. 

(14) The Director may require that any class or kind of such machine, appliance or 

apparatus shall be registered with him and shall bear such registration numbers in such 

manner as he may decide. 

(15) When a manufacturing operation has been completed in a customs and excise 

manufacturing warehouse, the licensee shall give the proper officer all the necessary 

assistance in ascertaining the quantity and strength or other particulars of the goods 

manufactured and record such particulars and render such returns as the Director may 

require. 

(16) A licensee shall stop any operation or the working of any still when required to do so 

by the proper officer for the purpose of testing the output. 

(17) Every licensee who is required to do so by the Director shall furnish a diagram to 

scale of any still, utensil or other plant in his customs and excise manufacturing warehouse 

together with explanatory notes relating to the working of such still, utensil or other plant. 

(18) Except with the permission of the proper officer, no excisable goods manufactured in 

a customs and excise manufacturing warehouse shall be removed from a receiver, vessel or 

other container in which they were collected until account thereof has been taken by the 

proper officer. 

(19) The Director may allow the quantity of any excisable goods in a customs and excise 

manufacturing warehouse to be ascertained by means of any massmeter, meter, gauge or 

other instrument or appliance of a type approved by him. 

(20) The licensee shall supply and fit such massmeter, meter, gauge or other instrument 

or appliance to the satisfaction of the Director and keep it in proper repair at his expense and 

shall have it assized regularly and, in addition, at any time required by the proper officer. 

(21) Every licensee of a customs and excise manufacturing warehouse shall, unless 

exempted by the Director, keep a stock record, in a form approved by the Director, in which 

such licensee shall record daily such particulars of receipts of materials, nature and 

quantities of excisable goods manufactured, nature and quantities of by-products or other 

goods manufactured and disposal of goods manufactured and such other particulars as the 

Director may require in each case. 

(22) Such stock record shall, when not in use, be kept in a fire-proof safe. 

(23) Every licensee of a customs and excise manufacturing warehouse shall furnish to 


the proper officer such returns showing such particulars and at such times and under such 

conditions as the Director may decide. 

(24) Subregulations (3) to (12) and (15), (16) and 21 and (22) shall not apply in respect of 

special customs and excise warehouses for purposes of sales duty. 

22. Clearance and removal of goods from customs and excise warehouses and 

payment of duty 

(1) The licensee of a customs and excise warehouse shall not cause or permit any goods 

to be delivered or removed from such warehouse until he is in possession of a relative 

ex-warehouse bill of entry, in the specified form, numbered and date-stamped by the proper 

officer, and any person entering any goods for delivery or removal from a customs and 

excise warehouse shall do so on the forms specified herein. 

(2) Notwithstanding subregulation (1) and subject to the Sixth Schedule hereto the 

Director may permit the licensee of any customs and excise warehouse to remove from such 

warehouse goods which are liable to excise duty or sales duty or both, or such other goods 

as the Director may specify from time to time, provided- 

(a) a certificate for removal of excisable or specified goods ex-warehouse in the form 

CE.32, duly completed by the licensee of such warehouse, is deposited by such 

licensee in the entry box referred to in subregulation (3); 

(b) in the case of sales duty goods manufactured in Botswana, an invoice prescribed in 

subregulation (19) and regulation 33(12) and (13) is completed or complies with 

regulation 13(6); and 

(c) he complies with subregulations (5), (6), (7), (8), (9), (10), (12), (13) and (16). 

(3) Except with the permission of the Director, subject to such conditions as he may 

impose, every licensee of a customs and excise warehouse who has been granted 

permission in terms of subregulation (2) shall provide and fix to any convenient and 

permanent structure in an accessible place in such warehouse an entry box of a 

construction and design approved by the Director, for safe depositing of documents. 

(4) The box in question shall be provided with fittings and shall be designed to enable the 

proper officer to lock it with a State lock so that documents deposited therein cannot be 

withdrawn and also so that at any time considered necessary by the Director documents can 

neither be deposited nor withdrawn. 

(5) In the case of excisable goods to be removed from any customs and excise 

warehouse for home consumption under Schedule No. 6 of the Act or for the home 

consumption as State stores, the licensee of such warehouse shall, notwithstanding 

subregulation (2), not remove or permit such goods to be removed from such warehouse 

unless a declaration regarding restricted removal of excisable or specified goods 

ex-warehouse in the form CE.33 has been completed and signed by the manufacturer under 

Schedule No. 6 of the Act or an official of the state body in question, as the case may be, 

and a copy of such declaration has been attached to each copy of the certificate for removal 

of excisable or specified goods ex-warehouse in the form CE.32. 

(6) In the case of goods to be so removed for consumption under Schedule No. 6 of the 

Act, the Director may require that the said declaration shall be approved by the proper officer 


in the area where the manufacturer's premises are situated before such goods are removed. 

(7) Joint excise and sales duty accounts together with the bills of entry as referred to in 

subregulation (1) shall be presented to the proper officer by the licensee of each customs 

and excise warehouse in respect of all motor vehicles which are subject to excise and sales 

duty and removed from such warehouse during the previous period of three months for the 

purposes mentioned in section 20(7) of the Act on or before the 14th day of the month 

following the period of three months to which the account relates. 

(8) All other bills of entry as referred to in subregulation (1) shall be presented to the 

proper officer by the licensee of each customs and excise warehouse in respect of all 

excisable or specified goods removed from such warehouse during the previous calendar 

month for the purposes mentioned in section 20(7) of the Act within 14 days after 

stock-taking or the closing of accounts for duty purposes. 

(9) Copies of all certificates (including certificates and invoices in respect of motor 

vehicles) deposited in the entry box for each such purpose or for each class or kind of bill of 

entry specified in these Regulations, as the Director may require, shall be attached to the 

original of the respective bills of entry or shall be specified on a schedule attached to such 

bill of entry, such certificates being submitted to the proper officer separately in accordance 

with conditions which the Director may impose. 

(10) Any duty due in respect of goods to which such bills of entry relate shall be paid by 

such licensee. 

(11) Notwithstanding subregulation (1) the Director may also permit the licensee of a 

customs and excise warehouse, subject to compliance with the requirements of 

subregulations (3) and (4), to remove from such warehouse imported oil classified under 

tariff headings 27.07.50, 60, 70 of 80 and 27.10.20, .30, .40 or .50 and such other imported 

goods as the Director may permit from time to time, for consumption in terms of item 401.00 

under subregulations (2) to (10) and in that event the said subregulations (2) to (10) shall 

mutatis mutandis apply and for the purpose of such application any reference in such 

regulations to excisable goods and excise duty shall be deemed to be a reference to the 

above-mentioned goods and to fiscal and customs duties or fiscal and customs duties as 

well as excise duty, respectively. 

(12) Certificates may be deposited in the entry box in his customs and excise warehouse 

by a licensee at any time during the hours when goods are permitted to be delivered or 

removed from such warehouse, but the Director may require in writing that certificates 

relating to deliveries or removals from such warehouse for any date or any period stated by 

the Director shall be deposited in the entry box before a time indicated by him on that date or 

on each day during that period. 

(13) The licensee shall number certificates consecutively in the space provided in respect 

of removals from each customs and excise warehouse. 

(14) When the proper officer has authorized the delivery or removal of any goods from a 

customs and excise warehouse or the licensee has deposited a certificate in terms of 

subregulation (2) in the entry box for delivery or removal of any such goods, the licensee of 

the warehouse shall cause such goods to be so delivered or removed immediately, unless 

the special permission of the proper officer has been obtained for their retention, but for any 


etention exceeding a period of seven days the permission of the Director shall be obtained. 

(15) The Director may grant general permission for retention in respect of such class or 

kind of goods and for such periods as he considers necessary. 

(16) The duty on any goods removed from a customs and excise warehouse shall be 

payable before such goods are so removed, but in respect of goods removed under 

subregulation (2) the Director may, subject to such security as he may require and to such 

conditions as he may impose in each case, permit the payment to be deferred to such date 

or dates as the Director may determine. 

(17) Notwithstanding the provisions of subregulation (16), every manufacturer of sales 

duty goods or excisable goods of Section B of Part 2 of Schedule No. 1, every owner of 

sales duty goods or such excisable goods manufactured for him partly or wholly from 

materials owned by such owner, and every manufacturer of and dealer in pearls, precious 

and semi-precious stones, precious metals or articles containing or manufactured of such 

pearls, precious and semi-precious stones or precious metals, shall present quarterly an 

account, in accordance with the directions of the Director, in respect of any goods removed 

from their premises which have been licensed as special customs and excise warehouses 

for the purposes of sales duty or such excise duty. 

(18) The said account shall be presented to the proper officer and the duty due paid to 

him on or before the 25th day of the month following the quarter to which the account 

relates: 

Provided that, in the case of motor vehicles, accounts shall be presented and the duty 

paid at the times prescribed in subregulations (7) to 10 and (16) respectively. 

(19) Regulation 33(12) and (13) shall mutatis mutandis apply in respect of any removal of 

sales duty goods ex-warehouse and for that purpose any reference to beer shall be deemed 

to be a reference to any sales duty goods. 

(20) On any duty paid after the dates mentioned in subregulations (16), (17) and (18) 

interest shall be paid at the rate of 10 per cent per annum for every full month the amount is 

in arrear, a portion of a month being calculated as a full month: 

Provided that the Director may, in his discretion, remit such interest if he is of the opinion 

that circumstances exist on account of which such arrear payment was unavoidable. 

23. Clearance and removal of goods from customs and excise warehouses for home 

consumption 

(1) Excisable goods shall not be removed from any customs and excise warehouse for 

payment of duty in terms of regulation 22(1) or (2) except in such minimum quantities as the 

Director may determine in respect of each excisable product or spirituous beverage. 

(2) Subject to regulation 22(11) imported goods liable to fiscal and customs duty or sales 

duty or both shall not be removed from a customs and excise warehouse for home 

consumption until such goods have been entered in terms of section 20(7) of the Act with 

payment of any duty due and the licensee of such warehouse is in possession of a copy of 

such entry numbered and date-stamped by the proper officer. 

24. Clearance and removal of goods from customs and excise warehouses for 


export (including supply as stores to foreign-going aircraft) 

(1) The clearance and removal of goods from any customs and excise warehouse for 

export or supply as stores to any foreign-going aircraft shall be subject to regulation 22(1) to 

(16). 

(2) The proper officer may require any goods entered for export or supply as stores from 

any customs and excise warehouse to be delivered to any examination shed or other place 

indicated by him or may require such goods to be retained in such warehouse for the 

purpose of examination prior to such export or supply and such goods shall not be removed, 

exported or supplied without the permission of the proper officer. 

(3) The goods in question shall be kept separate from any other goods conveyed on the 

same vehicle and shall be accompanied by a copy of the relative bill of entry, certificate or 

invoice mentioned in regulation 22(2). 

(4) Unless the stores are conveyed by the actual remover or owner or licensee of the 

customs and excise warehouse in question or his employee, such stores shall, except with 

the permission of the Director, be carried only by the railway operators or a person who has 

given security in terms of section 111 of the Act. 

(5) Such goods for export or supply as stores shall be presented to the proper officer, at 

such place as the officer may decide for verification and immediately thereafter be conveyed 

by the shortest route to the aircraft or rail by means of which they will be exported. 

(6) No carrier or other person shall divert such goods to any other destination or 

substitute any other goods for such goods intended for export or supply as stores or tamper 

with such goods in any manner. 

(7) The licensee of a customs and excise warehouse from which goods for supply to a 

foreign-going aircraft as stores are removed, shall obtain on a copy of the bill of entry, 

certificate or invoice relating to such goods a receipt signed by an officer of the aircraft to the 

effect that the stores have been received on board, and such receipted copy shall be 

handed to the proper officer before the departure of the aircraft. 

(8) The licensee shall produce proof to the satisfaction of the Director that goods entered 

for export or supply as stores to a foreign-going aircraft have been exported and such proof 

shall be submitted within such period as the Director may require. 

(9) If any goods removed from a customs and excise warehouse for export or supply as 

aircraft stores, or any portion of such goods, are not shipped or despatched, the licensee of 

the said warehouse shall immediately report the facts to the proper officer and he shall 

forthwith pay the duty on such goods or cause them to be removed to the State warehouse 

or take such other action as the proper officer may decide. 

(10) The pilot of an aircraft shall produce any stores on board his aircraft (irrespective of 

where such stores were taken on board) whenever and wherever he is required to do so by 

the proper officer, and shall provide facilities for such stores to be placed under seal. 

(11) He shall also forthwith pay the duty on any stores which were shipped outside the 

common customs area or which were shipped at any place in the common customs area ex 

customs, excise and sales duty warehouse and which have been consumed, sold or 

disposed of on such aircraft at any place in the common customs area when the aircraft is 


not air-borne or on such aircraft on a flight between any places in the common customs area 

(except such stores which have been so consumed for the operation of the aircraft itself or 

which have been so consumed by the pilot or any member of the crew or any passenger as 

part of the service included in the service contract of such pilot or crew member or fare of 

such passenger without extra payment therefor). 

(12) For the purposes of subregulation (1) goods which may be supplied to an aircraft as 

stores shall include all consumable goods normally used on such aircraft for propulsion, 

catering or maintenance but shall not include normal durable equipment or replacements of 

normal durable equipment of such aircraft. 

(13) Normal durable equipment or replacements thereof shipped at any place in the 

common customs area on any foreign-going aircraft shall, except if elsewhere provided for, 

be treated as an export of such goods and shall be subject to the provisions of the Act and 

these Regulations insofar as they relate to the exportation of goods. 

25. Clearance of goods from customs and excise warehouses for removal in bond 

(1) Regulation 17 shall mutatis mutandis apply to goods removed in bond from any 

customs and excise warehouse. 

(2) The removal in bond of goods from a customs and excise warehouse shall also be 

subject to regulation 22(1) to (16). 

(3) In the case of goods liable to excise duty only and removed in bond from one customs 

and excise warehouse to another, any copy of a certificate for the removal of excisable or 

specified goods ex-warehouse in the form CE.32 relating to the removal of such goods shall, 

on being deposited in the entry box in such warehouse to which such goods were so 

removed, be deemed to be a bill of entry for re-warehousing in respect of such goods in that 

warehouse. 

(4) In the case of sales duty goods manufactured in Botswana, the owner may only 

remove such goods in the form CE.32 for removal in bond and for re-warehousing only. 

(5) Particulars of such removals shall be indicated on a form as required by the proper 

officer. 

(6) The consignee of any goods removed in bond shall notify the remover immediately of 

the non-receipt of such goods, or any part thereof, and such remover shall take immediate 

steps to account to the proper officer for such missing goods or to pay the duty due thereon. 

26. Ascertaining the strength and quantity of spirits for duty purposes 

(1) The strength of any spirits or any spirituous preparation imported into or manufactured 

in Botswana shall be ascertained in the manner specified by the Director. 

(2) In any entry, certificate, return, invoice, statement or other document submitted to the 

department in accordance with the provisions of the Act in respect of imported spirits or 

spirituous preparations, or spirits or spirituous preparations manufactured in Botswana, the 

strength of such spirits or spirituous preparations shall be declared as percentage alcohol by 

volume at 20° Celsius. 

(3) The quantity of spirits in any container shall, if calculated by mass-measuring, be 


ascertained in the manner specified by the Director. 

27. Control of the use of spirits for certain purpose 

(1) Samples for reference to the Director in terms of section 30(1) of the Act shall, 

whenever possible, be taken by, or under the supervision of the proper officer, and shall be 

despatched in a manner determined by the Director. 

(2) The licensee concerned shall furnish such declaration and in such form as the 

Director may require. 

(3) The Director shall set forth in a certificate his decision concerning the certification or 

approval of any sample submitted. 

(4) No person shall, without authority of the proper officer, tamper with, substitute or alter 

any sample or a label thereon after such sample has been taken for certification or approval. 

(5) A licensee who intends using for blending brandy in terms of section 30(2) of the Act 

any spirits in respect of which a rebate of duty for maturation is provided for, shall notify the 

proper officer at least 24 hours before commencement of such blending operation and 

comply with such conditions regarding supervision of the blending operation as he deems 

necessary. 

(6) Where the proper officer directs that an officer should be present at the blending 

operation, the blending must take place under the supervision of the officer. 

28. Requirements in respect of stills 

(1) Subject to subregulation (2) no person, other than an agricultural distiller, shall use a 

pot still with a capacity of less than 680 litres or a continuous still which is not capable of 

distilling 910 litres or more of wine or wash per hour. 

(2) Subregulation (1) shall not apply to any still lawfully in use at the time of the 

commencement of the Act, or to any still which the Director may, in his discretion, authorize 

to be used for the distilling or manufacture of essences or such other preparations as he 

may determine, or for experimental purposes. 

(3) No agricultural distiller shall use a still with a capacity of less than 90 litres for distilling 

spirits: 

Provided that this requirement shall not apply in respect of a still which is lawfully in the 

possession of an agricultural distiller immediately prior to the commencement of the Act. 

(4) No person shall use a still for distilling spirits, and no licence to distil spirits therein 

shall be issued, unless such still is made wholly of copper, tin, stainless steel or aluminium. 

(5) The said stills shall only be repaired with one or more of the aforementioned metals 

(not coatings thereof) unless otherwise approved by the Director. 

(6) When an agricultural distiller ceases to operate as an agricultural distiller or ceases to 

be an agricultural distiller in terms of the Act, he shall, in addition to any notification under 

any provision of the regulations regarding any spirits manufactured by him, forthwith notify 

the Director of the disposal or intended disposal of any still in his possession. 


29. Spirits manufactured by agricultural distillers 

(1) An agricultural distiller shall not use a still which is not erected on a foundation of 

brick, stone or cement and is not securely built-in to the satisfaction of the proper officer and 

in a position approved by him on the farm in question. 

(2) Every agricultural distiller shall submit on forms approved by the Director- 

(a) to the proper officer within 30 days after the first day of January in each year, a 

return of spirits in his possession on the first day of January; 

(b) to the proper officer within 14 days after completion of each new distillation or 

re-distillation of spirits by him, a return of the quantity and strength of the spirits so 

distilled or re-distilled; and 

(c) on demand by the proper officer, a return, declared by him to be correct, of the 

strength and quantity of spirits in his possession on the date of such demand. 

(3) The return required in terms of subregulation (2)(a) shall also be rendered by a person 

who has ceased to be an agricultural distiller, but who was an agricultural distiller the 

preceding calendar year. 

(4) When an agricultural distiller ceases to operate as an agricultural distiller or ceases to 

be an agricultural distiller in terms of the Act, he shall notify the Director forthwith and furnish 

at the same time a return of the nature referred to in subregulation (2)(c) on the date on 

which he ceases to operate as or to be an agricultural distiller. 

(5) He shall also pay the duty forthwith on any spirits stated in such return to be in his 

possession on such date, unless such spirits are consumed on such farm in accordance with 

the Act, and shall surrender to the proper officer the counterfoils of any certificates issued in 

respect of any spirits, as well as any unused certificates in his possession. 

(6) Regulations 21(1) to (22), 22(1) to (16) and 30(1) to (5) shall mutatis mutandis apply 

to any agricultural distiller and to any spirits manufactured by him, and for the purpose of 

such application any reference to a customs and excise manufacturing warehouse shall be 

deemed to be a reference to the farm owned or occupied by such agricultural distillers or on 

which such spirits are manufactured, but the Director may exempt any class of agricultural 

distillers from the application of all such regulations or any such regulation on such 

conditions as he may impose in each case. 

30. Manufacture of spirits in customs and excise manufacturing warehouses 

(1) All wash shall be fermented in the entered fermenting vessels and all wash and wine 

shall, before being conducted to a still for distillation, be placed in the entered chargers and 

conducted thence through the pump and head tank by means of closed metal pipes or other 

pipes of a kind approved by the Director direct to the still. 

(2) No person shall feed any wine, spirits or spirits mixed with wine or wash into any still 

from a charger unless the proper officer has taken account of the quantity and strength 

thereof. 

(3) Thereupon the proper officer shall lock or seal the charger which shall be kept so 

locked or sealed throughout the distilling operation, but the Director may, in respect of such 

class or kind of charge and on such conditions as he may decide, dispense with the 


equirement of locking or sealing any charger or of taking account of any charge. 

(4) Every licensee shall keep, to the satisfaction of the Director, proper warehouse 

registers of all spirits in his customs and excise manufacturing warehouse, and he shall keep 

a true record in a transfer book in such form as the Director may require of all transfers of 

such spirits from one vessel or container or another. 

(5) Such transfers shall not be effected without the permission of the proper officer and 

shall be recorded in the transfer book immediately on completion of each such transfer. 

(6) In every case where any person is required to show in any entry, certificate, return, 

invoice, declaration or other document the strength of spirits manufactured in Botswana, he 

shall state the true alcoholic strength, i.e. the strength as would be indicated by Sikes' 

hydrometer after the removal of any obscuration in such spirits. 

(7) All casks containing spirits for maturation shall be plainly marked to the satisfaction of 

the Director, on one of the outside ends, with a distinguishing number, the year of removal to 

a customs and excise manufacturing warehouse for maturation and such other information 

as the Director may require from time to time. 

(8) The stacking of casks containing spirits for maturation in a customs and excise 

manufacturing warehouse shall be in a manner approved by the proper officer. 

(9) No spirits shall be removed from any cask during the period of maturation, except 

under the supervision of the proper officer. 

(10) The stacking of packages or vessels containing spirits in a customs and excise 

manufacturing warehouse shall be in a manner approved by the proper officer. 

(11) Such particulars as the Director may require shall be marked to the satisfaction of 

the proper officer on one of the outside ends of all packages or vessels (except fixed 

vessels) containing spirits in a customs and excise manufacturing warehouse. 

(12) All such particulars referred to in subregulation shall be legibly painted and kept so 

painted thereon in letters or figures of such size as the proper officer requires. 

31. Manufacture of spirituous beverages in any customs and excise storage 

warehouse and clearance of such beverages 

(1) Any bill of entry for removal in bond or re-warehousing in the form CE.15 or a 

certificate for removal of excisable or specified goods ex-warehouse in the form CE.32 for 

transfer of any spirits from any customs and excise manufacturing warehouse to any 

customs and excise storage warehouse shall be for the actual quantity so removed and shall 

be reduced by the licensee of the said customs and excise storage warehouse by the 

percentage relating to spirits specified in section 84(32) of the Act, and such reduced 

quantity shall be deemed to have been received in such storage warehouse: 

Provided that, for the purposes of the allowance of the said percentage, the Director may 

regard any customs and excise storage warehouse as a customs and excise manufacturing 

warehouse provided the said percentage is thereby not allowed more than once in respect of 

the same spirits. 

(2) When any spirits so re-warehoused in a customs and excise storage warehouse are 

required for the blending of brandy or the manufacture of any other spirituous beverage, 


such spirits shall first be entered on a provisional bill of entry for payment of duty 

ex-warehouse or a relative certificate for removal of excisable or specified goods 

ex-warehouse in the form CE.32 but payment of duty in respect of such spirits shall be 

subject to subregulation (5). 

(3) Any spirits or any spirits contained in spirituous beverages removed from any customs 

and excise storage warehouse for removal in bond, re-warehousing or supply under 

Schedule No. 6 to the Act, shall be subject to regulation 22(1) to (16) and the actual quantity 

so removed shall in each case be entered in the relative bill of entry or certificate. 

(4) Stock shall be taken not later than on the last working day of every month or at such 

other times as the Director may decide, by the proper officer and the licensee of every 

customs and excise storage warehouse, of all spirits and spirits contained in spirituous 

beverages in such warehouse. 

(5) The amount of duty payable in respect of any spirits removed from any customs and 

excise storage warehouse shall, in addition to any duty payable under subregulation (3), be 

calculated at the appropriate rates of duty on the difference between the total quantities 

deemed to have been received into such warehouse in terms of subregulation (1) during the 

month in question and the total quantities of spirits and spirits contained in spirituous 

beverages removed under subregulations (3) during that month plus the total quantities of 

spirits and spirits contained in spirituous beverages found to be in stock in accordance with 

subregulation (4) and payment of such duty shall be subject to regulation 22(7), (8), (9), (10) 

and (16). 

(6) Any quantity mentioned in this regulation shall be such quantity expressed in litres 

alcohol by volume. 

(7) If spirits matured under the provisions of item 609.04.30 are used in the blending of 

brandy or the manufacture of any spirituous beverage under section 30(2) of the Act, such 

blended brandy or beverage shall contain not less than one per cent or any multiple of one 

per cent (calculated at the strength of alcohol content by volume) of any class of matured 

spirits specified in paragraph (1), (2) or (3) of the said item, taken separately, and such 

blended brandy or beverage shall not be used in any other blend under the said section 

without the permission of the proper officer. 

(8) The Director may require that the blending or other formula in respect of the 

manufacture of any spirituous beverage under section 30 of the Act shall be registered with 

him and such formula shall not be altered without the knowledge and permission of the 

Director. 

(9) The Director may, in respect of any blended brandy or other spirituous beverage 

manufactured under section 30 of the Act, require that any code mark approved by him in 

respect of any formula mentioned in subregulation (8) and registered with him be indicated 

on any retail or wholesale container or any fixed vessel, tank or other container in a customs 

and excise storage warehouse containing any such brandy or beverage. 

(10) Any bill of entry or certificate for re-warehousing or removal in bond of any spirituous 

beverage in a customs and excise storage warehouse shall reflect sufficient particulars so 

that the duty payable in respect of the goods so entered can be readily calculated. 

32. Manufacture of wine 


(1) Regulation 18(1) to (11) shall mutatis mutandis apply to the approval and conduct of 

any special customs and excise warehouse for the manufacture of wine. 

(2) Regulations 21(1) to (22) and 22(1) to (16) shall mutatis mutandis apply to the 

manufacture of wine in any special customs and excise warehouse, but the Director may 

exempt any class of manufacturer of wine from the application of such regulations or any 

such regulation on such conditions as he may impose in each case. 

(3) Invoices in such form and reflecting such particulars as the Director may require shall, 

prior to removal of any wine, be completed in respect of all wine removed from a special 

customs and excise warehouse or a customs and excise manufacturing warehouse, subject 

to such conditions or exemptions as the Director may impose or grant. 

(4) The duplicates of such invoices shall at all times be available to the proper officer for 

inspection. 

(5) Consignment notes, shipping documents and any other documents relating to such 

wine shall also be made available to the proper officer on demand. 

(6) In the case of any removal of wine ex-warehouse for payment of duty, the relative 

invoice referred to in subregulations (3), (4) and (5) shall be deemed to be a certificate for 

removal of excisable or specified goods but copies of such invoices shall not be deposited in 

the entry box unless required in writing by the Director on the date or for the period 

mentioned in regulation 22(12) and (13). 

(7) The quantities of wine removed for payment of duty under this regulation may, at the 

time of declaration on a bill of entry in terms of regulation 22(7), (8), (9) and (10), be reduced 

by the percentage specified in section 84(32) of the Act in respect of wine and duty shall be 

calculated on such reduced quantities. 

(8) In the case of any removal of wine ex-warehouse for a purpose other than payment of 

duty, the relative invoice referred to in subregulations (3), (4) and (5) shall not be accepted 

as a certificate for removal of excisable or specified goods and such removal shall be 

subject in all respects to regulation 22(1) to (16). 

(9) When a wine-grower discontinues his operations as a wine-grower, he shall surrender 

to the proper officer all the counterfoils of certificates which have been issued in respect of 

any wine and also all unused certificate forms in his possession. 

33. Manufacture of beer 

(1) At least 24 hours before any brew is begun the manufacturer shall record the day and 

hour of brewing, together with the date of making the entry, and at least two hours before 

commencing to mash he shall record the quantity and kind of materials to be used. 

(2) The manufacturer shall also record the quantity of worts collected and the relative 

density of the worts before fermentation, the numbers and description of the vessels in 

which the worts were collected, and the time when the entry is made. 

(3) Such entry shall be made not later than one hour after the collecting has been 

completed. 

(4) The manufacturer shall record the aforementioned particulars in a brewing book, in a 


form approved by the Director, within 48 hours after the brew has been collected. 

(5) If worts of different brews are mixed at any stage of manufacture, the manufacturer 

shall record in the brewing book (within one hour of such mixing) the relative quantities, 

relative density before fermentation and such other particulars as the Director may require in 

respect of the different quantities so mixed and also the quantity and relative density before 

fermentation of the mixed worts. 

(6) The manufacturer shall keep the said brewing book in his customs and excise 

manufacturing warehouse where it shall at all times be accessible to the proper officer and 

ready for his inspection. 

(7) The manufacturer shall not, except with the permission of the proper officer, obliterate 

or alter any entry in such book. 

(8) Sugar solutions shall not exceed 1150 degrees relative density. 

(9) Pure caramel used for colouring purposes and sugar solutions shall be prepared, 

recorded and used in a manner approved by the Director. 

(10) In the manufacture or preparation of beer for sale, a manufacturer shall not use or 

add any saccharin, sucramine or sugarol, or any of the compounds of saccharin, sucramine 

or sugarol respectively, or any other substance (except sugar) that shows a positive reaction 

to the chemical tests for saccharin. 

(11) If, at any time after fermentation has commenced in any worts so that the original 

relative density cannot be ascertained by the prescribed saccharometer, the original relative 

density thereof is required to be ascertained, such relative density shall be ascertained in the 

following manner- 

(a) from a sample taken from any part of such worts, a definite quantity at 15,6 degrees 

Celsius shall be distilled; 

(b) the distillate and residue shall each be made up with distilled water to the total 

quantity before distillation and the relative density of each shall be ascertained; 

(c) the number of degrees by which the relative density of the distillate is less than the 

relative density of distilled water shall be deemed the spirit indication of the 

distillate; and 

(d) the degrees of original relative density standing opposite to such indication in the 

table for use with Sikes' hydrometer added to the relative density of the residue 

shall be deemed to be the original relative density of such worts. 

(12) Invoices in a form approved by the Director and reflecting such particulars as he may 

require, shall be completed by every manufacturer to cover all beer removed from any 

customs and excise manufacturing warehouse and copies of such invoices shall at all times 

be accessible for inspection by the proper officer. 

(13) Consignment notes, shipping documents and such other documents and returns as 

the proper officer may require, shall also be made available to him on demand. 

(14) In the case of any removal of beer ex-warehouse for payment of duty, the relative 

invoice referred to in subregulations (12) and (13) shall, for the purposes of regulation 22(2), 


e deemed to be a certificate for removal of excisable or specified goods, but copies of such 

invoices shall not be deposited in the entry box unless required in writing by the Director on 

the date or for the period mentioned in regulation 22(12) and (13). 

(15) The quantities of beer so removed shall, however, be declared on a bill of entry 

monthly in terms of regulation 22(7), (8), (9) and (10). 

(16) In the case of any removal of beer ex-warehouse for any purpose other than 

payment of duty, the relative invoice referred to in subregulations (12) and (13) shall not be 

accepted as a certificate for removal of excisable or specified goods and such removal shall 

be subject in all respects to regulation 22(1) to (16). 

34. Manufacture of vinegar substitutes, etc. 

Regulation 33(12) to (16) shall mutatis mutandis apply in respect of any removal of 

vinegar substitutes or acetic acid ex-warehouse and for that purpose any reference to beer 

shall be deemed to be a reference to vinegar substitutes or acetic acid. 

35. Manufacture of tobacco 

(1) The net mass per 1000 cigarettes of each class of each brand of cigarettes 

manufactured in a customs and excise manufacturing warehouse shall be ascertained in 

such manner and at such times as the Director may require. 

(2) The Director may permit an average mass, ascertained from time to time in the 

manner determined by him, of each class of each brand of cigarettes or cigars manufactured 

in any customs and excise manufacturing warehouse to be used in that warehouse for 

purposes of calculating the duty on such class of cigarettes or cigars for such time as he 

may permit. 

(3) Subject to the proviso to section 36(2) of the Act, no manufacturer shall remove any 

cigarettes or cigarette tobacco or permit any cigarettes or cigarette tobacco to be removed 

from his licensed customs and excise manufacturing warehouse for consumption in 

Botswana unless- 

(a) in the case of cigarettes, they are properly packed in an unbroken and unopened 

container which contains 10, 20 or 30 cigarettes and a stamp impression as 

determined by the Director has been made thereon; and 

(b) in the case of cigarette tobacco, it is properly packed in an unbroken and unopened 

container containing a net mass of 50 grammes or multiples thereof with a 

maximum of 200 grammes. 

(4) The dies for making the stamp impressions referred to in subregulation (3) shall be 

made available by the Director to manufacturers on payment of an amount to be decided 

upon from time to time by him. 

(5) Manufacturers shall keep proper record of all such dies under their control and 

damaged and worn out dies shall be returned to the Director within seven days from the date 

of replacement of such dies. 

(6) The name and address of the licensee of the customs and excise manufacturing 

warehouse in which any cigarettes or cigarette tobacco is manufactured or any identification 

mark or number, in lieu of such name and address, approved by the Director, shall be 


permanently applied to the immediate container of such cigarettes or cigarette tobacco in a 

manner approved by the Director. 

(7) Notwithstanding the provisions of subregulation (3), unpacked tobacco may be 

removed in bond from one customs and excise manufacturing warehouse to another such 

warehouse subject to the provisions of these Regulations and subject to such conditions as 

the Director may impose in each case. 

(8) The provisions of regulation 33(12) to (16) shall mutatis mutandis apply in respect of 

any removal of manufactured tobacco ex-warehouse, and for that purpose any reference to 

beer shall be deemed to be a reference to manufactured tobacco. 

36. Manufacture of mineral oils 

Regulation 33(12) to (16) shall mutatis mutandis apply in respect of any removal of 

mineral oils ex-warehouse and for that purpose any reference to beer shall be deemed to be 

a reference to mineral oils. 

37. Manufacture of motor vehicles 

(1) The manufacture of any motor vehicle liable to excise duty under tariff items 117.05, 

117.10 and 117.15 shall be subject to the provisions of regulations 53 to 66 but the Director 

may exempt any person who manufactures a vehicle for his personal use from any such 

regulation or all such regulations. 

(2) A manufacturer who intends manufacturing any excisable vehicle shall, before he 

commences such manufacture, notify the proper officer of the type and model of such 

vehicle and shall furnish the proper officer with such particulars as he may require. 

(3) A manufacturer of any excisable vehicle shall notify the proper officer in advance of 

the intended manufacture of any new model of such vehicle or the discontinuation of 

manufacture of any excisable vehicle or of any additions or alterations affecting the mass of 

any such vehicle. 

(4) Except with the permission of the proper officer, no manufacturer shall remove any 

excisable vehicle manufactured by him from his customs and excise manufacturing 

warehouse until the mass of such vehicle has been determined in terms of Note (1)(f) to item 

117.00 of Part 2 of Schedule No. 1. 

(5) For the purposes of item 609.17 the Director may in respect of rubber pneumatic tyres 

and tubes determine an average mass for each size. 

(6) Invoices reflecting particulars as the Director may require shall be completed by every 

manufacturer to cover all excisable vehicles removed from any customs and excise 

manufacturing warehouse and copies of such invoices shall at all times be available for 

inspection by the proper officer. 

(7) Consignment notes, shipping documents and any other documents and returns as the 

proper officer may require shall be made available on demand. 

(8) In the case of any removal of an excisable vehicle ex-warehouse for a purpose other 

than payment of duty, the invoice referred to in subregulation (6) shall, for the purposes of 

regulation 22(2), be deemed to be a certificate for removal of excisable or specified goods 

(form CE.32) but copies of such invoices shall not be deposited in the entry box unless 


equired in writing by the Director on the date for the period mentioned in regulation 22(12) 

and (13). 

(9) The number of vehicles so removed shall, however, be declared quarterly in terms of 

the provisions of regulation 22(7), (8), (9) and (10). 

(10) In the case of removal of an excisable vehicle, ex-warehouse for a purpose other 

than payment of duty, the invoice referred to in subregulation (6) shall not be accepted as a 

certificate for removal of excisable or specified goods and such removal shall be subject in 

all respects to the provisions of regulation 22(1) to (16). 

38. Manufacture of sales duty goods 

The Director may exempt manufacture of sales duty goods from licensing and payment of 

sales duty if the value for sales duty purposes of such goods during the preceding calendar 

year- 

(a) did not exceed P250 in the case of motor vehicle number plates; and 

(b) did not exceed P2000 in the case of all other goods. 

PART V 

Clearance and Origin of Goods: Liability for and Payment of Duties (regs 39-42) 

39. Entry of goods and time of entry 

(1) The forms to be used for the transaction of business with the department shall be 

those specified in the Second Schedule. 

(2) Specimen copies of all specified forms shall be available for inspection on request 

being made to the Director. 

(3) With the exception of forms E, F, G, H, J, K, L, CE65, CE307, CE307A and all C. Misc 

Forms, all persons transacting business with the Department shall provide the specified 

forms at their own expense. 

(4) In respect of every specified bill of entry form for the clearance of goods, there shall 

be a further specified form with the words "Voucher of Correction" added to the name of the 

form and the letter "A" added to the number of the form. 

(5) Except as otherwise provided, full particulars as indicated on such specified forms 

shall be furnished by the person entering such goods and he shall produce to the proper 

officer such evidence as the proper officer may require in each case to substantiate any 

particulars shown on such entry. 

(6) All bills of entry and duplicates thereof shall be completed in a clearly legible manner, 

and the proper officer may refuse to accept any bill of entry if he considers that any part of it 

is illegible or that it has not been properly completed. 

(7) Any person entering any goods for any purpose in terms of the provisions of the Act 

shall also furnish in addition to such particulars as are necessary for the calculation of the 

duty on such goods the following- 

(a) such particulars of such goods as the Director may require from time to time for the 


compilation of trade returns in terms of section 128 of the Act; 

(b) in addition to the transaction value as defined in section 76 of the Act the actual 

price charged in respect of such goods by the exporter plus all the costs and 

charges incidental to the sale in question and to placing such goods on board ship 

or on any vehicle ready for exportation and any agent's commission (calculated on 

such price, costs and charges) in respect of such goods; and 

(c) the C.I.F. and C (cost, insurance, freight and commission) price; and such price 

shall be calculated by the addition of insurance, freight (from the port of exportation 

to the port of importation in Botswana) and commission where applicable to the 

price as calculated in terms of subparagraph (b) above. 

(8) In the case of goods not ex-warehouse exported from the common customs area, 

such statistical code number relating to such goods as the Director may from time to time 

notify in the Gazette, shall be furnished in the column relating to statistical code on the 

relative entry in addition to any particulars required in terms of subregulation (7). 

(9) Any duty payable or not rebated in terms of any tariff heading, tariff item or item of any 

Schedule to the Act shall be entered in the appropriate duty column on the same line on the 

relative bill of entry as the said heading or item to which it relates and the nature of any other 

payment in respect of any goods declared on any bill of entry shall be stated in the column 

relating to tariff heading or item on the same line as the amount of such payment. 

(10) Any person who has entered any goods under the provisions of the Act or any 

subsequent owner of such goods or any licensee of any customs and excise warehouse in 

which such goods are warehoused or any person acquiring such goods under the provisions 

of Schedule No. 3, 4, 5, 6, 7, or 9 to the Act or any other person dealing with or in or 

consuming such goods shall, if he becomes aware at any time that such goods were 

incorrectly entered, advise the proper officer forthwith and produce to the proper officer any 

documents or any other evidence in his possession. 

(11) If goods are entered before such goods have actually been loaded on an aircraft or 

vehicle for despatch to the common customs area such entry shall, notwithstanding any 

proof of such loading submitted to or accepted by the proper officer in terms of section 40(2) 

of the Act, not be treated as due entry of such goods for the purposes of the Act. 

40. Requirements regarding invoices 

(1) Any person entering any goods imported or to be imported shall produce to the proper 

officer at the time of presenting the bill of entry in question an invoice from the supplier of the 

goods showing all particulars required in terms of these Regulations. 

(2) Invoices issued in respect of the sale, disposal, supply or transfer of excisable goods 

shall be in such form for each class or kind of such goods as the Director may require from 

time to time. 

(3) All invoices in respect of sales duty goods intended for export or for incorporation in 

an unused condition in other sales duty goods, shall show the sales duty paid to the 

Department separately. 

(4) If invoices in respect of the sale, disposal or supply of sales duty goods show the 

sales duty separately, the said sales duty shall represent the exact amount paid to the 


department. 

(5) Any person entering any goods for exportation shall, on demand by the proper officer, 

produce to the proper officer at the time of presentation of the bill of entry in question, an 

invoice in such form as the Director may require. 

(6) The provisions of subregulations (1) and (5) shall mutatis mutandis apply in respect of 

goods imported or exported by post but the Director may, in respect of any class or kind of 

goods or any class or kind of postal package which he may specify and provided entry at a 

customs and excise office under the provisions of section 13 of the Act is not a requirement, 

dispense with production of an invoice on such conditions as he may impose in each case. 

(7) An invoice required in terms of the provisions of subregulation (1) shall not be 

accepted as satisfying the requirements of that subregulation if it does not contain, in 

addition to any proprietary or trade name of such goods, a full description of the nature and 

characteristics of such goods together with such particulars thereof as are required to 

assess the duty due and to compile trade statistics. 

(8) In addition to the information required in terms of subregulation (7), invoices in respect 

of any imported goods of any class or kind enumerated in the First Schedule hereto shall 

contain the particulars specified in such paragraph in respect of such goods. 

(9) True copies of the specified invoices in respect of goods cleared or classified in terms 

of any tariff heading in Schedule No. 1 to the Act (whether or not such goods are cleared 

under rebate of duty in terms of any item of Schedule No. 3 or Schedule No. 4 to the Act) 

shall at the time of clearance of these goods be produced to the proper officer for retention 

by him. 

41. Origin of goods 

(1) In the calculation, for the purposes of section 49 of the Act, of the cost of materials 

produced and labour performed in respect of the manufacture of any goods in any territory, 

only the following items may be included- 

(a) the cost to the manufacturer of materials wholly produced or manufactured in the 

territory in question and used directly in the manufacture of such goods; and 

(b) the cost of labour directly employed in the manufacture of such goods. 

(2) In the calculation, for the purposes of section 49 of the Act, of the production cost of 

any goods in any territory, only the following items expended in the manufacture of such 

goods may be included- 

(a) the cost to the manufacture of all materials; 

(b) manufacturing wages and salaries; 

(c) direct manufacturing expenses; 

(d) overhead factory expenses; 

(e) cost of inside containers; 

(f) other expenses incidental to the manufacturing operations, in the discretion of the 


Director. 

(3) The following charges, which are charges incurred subsequent to the completion of 

the manufactured goods, may not be included in the production cost- 

(a) outside packages (including zinc linings, tarred paper, etc. in which the goods are 

ordinarily exported from the territory) and expenses in connection with the packing 

of goods therein; 

(b) manufacturer's or exporter's profit, or the profit or remuneration of any trader, 

broker or other person dealing with the article in its finished condition; 

(c) royalties; 

(d) carriage, insurance, etc. from the place of production or manufacture in the territory 

to the port of shipment or other place of final despatch; and 

(e) any other charges incurred subsequent to the completion of the manufacture of the 

goods. 

(4) Any person entering any goods imported or to be imported shall produce to the proper 

officer at the time of presenting the bill of entry in question in the following circumstances a 

declaration of origin in the prescribed form (form CE.59) from the supplier of such goods, 

completed in all respects as indicated in the said form and in accordance with the 

requirements indicated therein- 

(a) where the rate of customs duty is determined by the country of origin and such rate 

of duty in respect of such goods is lower than the general rate; and 

(b) in such circumstances as the Director may deem expedient. 

(5) Excisable goods, sales duty goods and goods specified in Schedule No. 3, 4, 5, 6 or 7 

to the Act and produced or manufactured in the common customs area shall be excluded 

from the provisions of section 49(1) of the Act. 

42. 

Importation of cigarettes 

Subject to the proviso to section 60(2) of the Act, no importer shall import any cigarettes 

into Botswana unless they are properly packed in an unbroken and unopened container 

which contains 10, 20 or 30 cigarettes and bears a stamp impression as determined by the 

Director. 

43. Onus of proof 


PART VI 

Anti-Dumping Duties (regs 43-44) 

Any person who claims that the importation of any goods causes or threatens material 

injury to an established industry or retards the establishment of an industry in Botswana or 

causes or threatens material injury to an established industry in another territory which is the 

territory of origin of any identical or comparable goods imported into Botswana, shall furnish 

the Director with such information as he may require in an investigation. 

44. Currency conversion

The provisions of regulation 53(1) to (3) shall mutatis mutandis apply in respect of the 

conversion of foreign currency for the purposes of sections 61, 62 and 65 of the Act. 

45. General 

PART VII 

Application of Agreements with other African Territories (regs 45-46) 

(1) In pursuance of section 58(3) of the Act, the undermentioned procedures regarding 

the transfers between any territories mentioned in the said section of any goods referred to 

in section 58(1)(a) of the Act (except goods excluded from such agreement) shall apply, 

notwithstanding anything to the contrary in the Act or these Regulations- 

(a) except as provided in regulation 46, there shall be no documentation or customs 

and excise restrictions in respect of such goods from any territory to any other 

territory except in respect of such goods the importation into Botswana of which is 

restricted or prohibited, which shall be subject to such conditions as the Director 

may impose; 

(b) warehousing places in the Kingdom of Lesotho, the Republic of South Africa or the 

Kingdom of Swaziland shall, for the purposes of the Act, be deemed to be 

warehousing places in Botswana and goods liable to customs, excise and sales 

duty may be removed to customs, excise and sales duty warehouses at such 

places from Botswana or vice versa; and 

(c) any reference to the export of any goods in Schedule No. 3, 4, 5 or 6 to the Act 

shall be deemed not to include a reference to the transfer of such goods to the 

Kingdom of Lesotho, the Republic of South Africa or the Kingdom of Swaziland, 

except where such reference relates to goods excluded from such agreement. 

(2) Any goods not referred to in section 58(1)(a) of the Act, namely, goods consigned to 

the territory of any party to the agreement referred to in section 58(3) of the Act and landed 

in Botswana or goods consigned to Botswana and landed in the territory of any such party, 

may be duly entered and any duty due thereon paid in the territory where such goods are 

landed and for the purpose of payment of such duty, the customs, excise and sales duty 

laws of the territory to which such goods are consigned shall apply and the customs and 

excise officers of the territory where the said goods are landed shall be deemed to be 

customs and excise officers of the territory to which such goods are consigned. 

(3) Any duty collected in the territory of any party to the said agreement in terms of 

subregulation (2) shall accrue to the Fund and shall be subject to section 58(1)(c) and (2) of 


46. Transfer of goods between the partner states 

(1) In this Part, unless the context otherwise requires- 

"airline, railway or road transport operator" includes any person who carries any goods by 

air, by rail or by road, other than by post; 

"by air, by rail or by road", when used in connection with the carriage of goods, means the 

carriage of goods by air, by rail or by road, other than by post; 


"by post", when used in connection with the carriage of goods, means the carriage of 

goods whether by air, by rail or by road of any goods received or collected by the Post Office 

for delivery within the partner states; 

"partner states" means the Republic of Botswana, the Kingdom of Lesotho, the Republic 

of South Africa and the Kingdom of Swaziland. 

(2) Subject to subregulation (18), whenever a person receives into Botswana from any of 

the other partner states, whether by air, by rail or by road, any goods which have been 

grown, produced or manufactured in the common customs area, or have been imported into 

such partner state from a place outside the common customs area, he shall complete form E 

specified in the Second Schedule hereto. 

(3) Subject to subregulation (18), whenever a person transfers from Botswana to any of 

the partner states, whether by air, by rail or by road, any goods which have been grown, 

produced or manufactured in the common customs area, or have been imported from a 

place outside the common customs area, he shall complete form F specified in the Second 

Schedule hereto. 

(4) Whenever any person in Botswana receives from or transfers to any of the other 

partner states by post any goods described in subregulation (2) or (3) he shall complete form 

G specified in the Second Schedule hereto. 

(5) Whenever a person in Botswana imports direct from a place outside the common 

customs area goods which have been entered for home consumption at a port or place in 

any other partner state, he shall complete form H specified in the Second Schedule hereto. 

(6) Whenever a person in Botswana receives by air, by rail or by road, from any of the 

other partner states any goods described in subregulation (2) he shall- 

(a) if a customs officer is stationed at the place where the goods are delivered, first 

present form E to the proper officer to be scrutinized and stamped; or 

(b) if a customs officer is not stationed at the place where the goods are delivered, first 

present form E to the carrier of the goods who shall forthwith send the form to the 

nearest customs house in Botswana. 

(7) Whenever a person in Botswana transfers by air, by rail or by road, to any of the other 

partner states any goods described in subregulation (3) he shall- 

(a) if a customs officer is stationed at the place where the goods are accepted for 

despatch, first present form F to the proper officer to be scrutinized and stamped; or 

(b) if a customs officer is not stationed at the place where the goods are accepted for 

despatch, first present form F to the carrier of the goods who shall forthwith send 

the form to the nearest customs house in Botswana. 

(8) Whenever a person in Botswana receives goods imported direct from a place outside 

the common customs area which have been entered at a port or place of importation in any 

other partner state, he shall- 

(a) if a customs officer is stationed at the place where the goods are delivered, first 

present form H to the proper officer to be scrutinized and stamped; or 


(b) if a customs officer is not stationed at the place where the goods are delivered, first 

present form H to the carrier of the goods who shall forthwith send the form to the 

nearest customs house in Botswana. 

(9) Except with the written permission of the Director, no carrier of any goods described in 

subregulation (2) transferred into Botswana by air, by rail or by road from any of the other 

partner states shall- 

(a) unload or deliver any such goods except at a place appointed for the purpose under 

section 7 of the Act; or 

(b) deliver any such goods without the prior authority of the proper officer. 

(10) No goods to which subregulation (2) or (3) applies shall be transferred by air, by rail 

or by road between Botswana and any other partner state except through a port of entry 

appointed for such traffic under section 7 of the Act. 

(11) Whenever a person in Botswana wishes to transfer by air, by rail or by road between 

Botswana and any of the other partner states any goods to which subregulation (2) or (3) 

applies, he shall first complete and present form E or F, as the case may be, to the proper 

officer at the port of entry. 

(12) Whenever a person in Botswana wishes to transfer by post between Botswana and 

any of the other partner states any goods to which subregulation (2) or (3) applies, he shall 

first complete and deliver form G to a postal official at the post office of receipt or despatch, 

as the case may be. 

(13) No goods shall be delivered by post or accepted for carriage by post unless form G 

completed in accordance with these Regulations is delivered to a postal official at the post 

office of despatch. 

(14) The postal official referred to in subregulations (12) and (13) shall send the form G to 

the nearest customs house in Botswana. 

(15) Subject to these Regulations and except in the case of goods which have been sent 

by post, no person shall take delivery of any of the goods mentioned in subregulation (2) 

unless he has given a receipt thereof on the relative form E. 

(16) Where any goods in respect of which form F has been completed for transfer from 

Botswana to any place in any of the other partner states and such goods are not transferred 

to such partner state, the consignor shall forthwith notify the proper officer that the goods 

have not been so transferred. 

(17) The description and denomination of goods to which these Regulations apply shall 

be stated on the forms in accordance with the Import and Export List. 

(18) Subregulations (2) to (6) shall not apply to- 

(a) any military stores which are transferred by the appropriate authorities from one 

partner state to another within the common customs area; 

(b) goods removed under bond for warehousing in a State of customs, excise and 

sales duty warehouse; 


(c) goods removed under bond from a State or customs and excise warehouse; 

(d) goods entered in transit through the common customs area; 

(e) any goods to which the Minister may, by notice published in the Gazette, order that 

these Regulations shall not apply; and 

(f) any person whom the Director may exempt in writing from these Regulations, 

subject to such conditions as the Director may impose. 

(19) Every person shall on entering or leaving Botswana make a declaration to the proper 

officer of his accompanied baggage and any goods described in subregulation (2) or (3) 

contained therein or carried with him. 

(20) Such declaration shall, at the discretion of the proper officer, be made orally or in 

writing in the form J. 

(21) Subregulations (2) to (6) shall apply to goods transferred between Botswana and any 

of the other partner states notwithstanding the fact that such goods may pass through the 

territory of a government which is not a party to the agreement mentioned in section 58(3) of 


(22) Notwithstanding anything contained in this Part, the Director may, in order to meet 

the exigencies of any case, permit any goods to be transferred between Botswana and any 

of the other partner states under such conditions as he may either generally or in any 

particular case direct. 

47. Amendment of duties 


PART VIII 

Amendment of Duties (reg 47) 

(1) For the purposes of section 66(2) of the Act the reference to importer in the said 

section shall not include a retail dealer who imports goods for sale or disposal solely in retail 

quantities through his retail business. 

(2) For the purposes of section 66(3) of the Act goods which are in transit to an importer, 

manufacturer or dealer but which have not been entered for home consumption at the time 

of the notice or taxation proposal referred to in the said section shall not be regarded as 

forming part of the stock of such importer, manufacturer or dealer. 

(3) Any importer, manufacturer or dealer referred to in section 66(4) of the Act shall, after 

he has rendered a sworn statement in terms of paragraph (b) of the said section, 

immediately advise the proper officer of particulars of any inaccuracy in or omissions from 

such statement of which he becomes aware. 

48. 

Issue and renewal of licences 

PART IX 

Licensing (regs 48-52) 

(1) No licence prescribed in Schedule No. 8 to the Act shall be issued except on 

application to the proper officer on forms CE.100 and CE.100A with as many copies as the

proper officer may require. 

(2) Forms CE.100 and CE.100A shall be completed in all respects and if false or 

incomplete information is furnished on such forms the Director may treat any licence issued 

in terms of such forms containing false or incomplete information as invalid. 

(3) The Director may, subject to such conditions as he may in each case impose, exempt 

certain applicants or groups of applicants from any provision or from all the provisions of 

subregulations (1) and (2). 

(4) Any licence issued under the provisions of the Act shall expire on 31st day of 

December of every year and applications for new licences shall be submitted to the proper 

officer before expiry of the period of validity. 

(5) A licence issued under Schedule No. 8 to the Act shall be in the form CE.102. 

49 Licensing of special customs and excise warehouses 

A licence for a special customs and excise warehouse shall be issued either for the 

storage of dutiable goods or for the manufacture of dutiable goods and such warehouse 

shall be subject to the Act and regulations relating to customs and excise manufacturing 

warehouses respectively in all other respects except in such respects as the Director 

considers reasonable in exceptional circumstances. 

50. Allocation of numbers to customs and excise warehouses 

(1) No licence issued to any customs and excise warehouse under the Act shall be valid 

unless the number allocated to such warehouse is reflected on such licence. 

51. 

(2) The number allocated to any customs and excise warehouse shall comprise- 

(a) the name of the warehousing place appointed under section 7 of the Act; and 

(b) a number allocated consecutively in respect of each warehouse and such number 

shall be reflected on all bills of entry, certificates or invoices which require entry of 

that number. 

Issuing and renewal of licences to agricultural distillers 

Application by an agricultural distiller for a licence to keep a still or to distil, shall be made 

to the proper officer on forms approved by the Director. 

52. Special provisions regarding stills and still makers 

(1) Every still maker shall immediately on importation or manufacture by him of any still 

obtain from the Director a registration number which he shall imprint or emboss legibly, 

together with his name and address and the capacity of the still, on the column or columns 

of every such still if it is a patent continuous still, and on both the shoulder and helm in the 

case of a pot still. 

(2) The Director may, subject to such conditions and safeguards as he may deem 

necessary, authorize the keeping of any still without a licence if it is proved to his satisfaction 

that such still will be used solely for distilling water or any other purpose for which, in his 

opinion, a licence is not necessary. 


(3) No person may sell, remove or otherwise dispose of a still unless the approval of the 

proper officer has been obtained. 

(4) Whenever any still which has not been marked in accordance with subregulation (1) is 

received by a still maker for the purpose of repair or otherwise, he shall immediately advise 

the proper officer. 

(5) No person shall obliterate or alter the prescribed markings on any still without the 

authority of the proper officer or have in his possession or under his control any still without 

such markings. 

(6) Regulation 21 (21), (22) and (23) shall mutatis mutandis apply to stills manufactured 

by a still maker and for that purpose any reference to a licensee of a customs and excise 

manufacturing warehouse and to excisable goods shall be deemed to be a reference to a 

still maker and stills respectively. 

53. Foreign currency 


PART X 

Value (regs 53-61) 

(1) When the value of or the prices paid or payable for any imported goods is expressed 

in a foreign currency, it shall for the purpose of calculating the customs value thereof, be 

converted into units of account at a rate determined by the Director to be current at the date 

of shipment of the goods or, if a rate at that date cannot be determined, the latest rate 

determined before that date shall be used. 

(2) If there is no official rate for a particular currency the Director may determine a rate of 

exchange. 

(3) For the purposes of subregulations (1) and (2), the date of shipment of 

non-containerized goods shall be the date of the bill of lading, air waybill, consignment note 

or such other document as the Director may require. 

(4) The date of shipment of containerized goods shall be the date on which the container 

is taken on board ship as endorsed on the bill of lading or arrival notification or, if imported 

otherwise than by sea, the date of the airwaybill, consignment note or such other document 

as the Director may require. 

54. Exemptions 

The following classes or kinds of goods are exempted from the requirements of section 

76(4) of the Act- 

(a) goods not exceeding 1000 units of account in value; 

(b) goods which are not liable to an ad valorem duty, or to an ad valorem duty in 

addition to or as an alternative to any other duty; 

(c) goods cleared under the provisions of paragraphs (i) to (iv) of the proviso to section 

40(1) of the Act; 

(d) goods entered under rebate of duty provided for in items 401.00 to 404.02, 

404.03/30.02, 405.01, 405.02, 405.03/37.05 to 405.03/90.10, 405.04/II to

405.02/92.12, 405.05/92.00, 405.05/92.12, 405.05/II, 405.06 to 405.08, 405.20 to 

408.01, 408.02/94.00 to 408.03, 410.01 to 410.02/12.01, 410.03/22.03 to 

411.00/85.01 (3), 411.00/89.01, 411.00/89.02, 412.02 to 412.04, 412.06, 412.08 to 

412.14, 412.16, 412.20 to 460.06/29.02(2), 460.06/29.04 to 460.06/29.16(1), 

460.06/29.31, 460.06/29.35, 460.06/30.03(2) to 460.16/85.21, 460.17/87.01(2), 

460.24 and all items of Part 3 of Schedule No. 4; and 

(e) goods which the Director may from time to time exempt from the obligation to make 

the prescribed declaration. 

55. Related persons 

The tests provided for in section 76(5)(b) of the Act shall be used on request of the 

importer and for comparative purposes only. 

56. Valuation code on bill of entry 

(1) For the purposes of section 76(4) of the Act any importer who is- 

(a) related to the supplier of the goods shall so indicate, in the field "Valuation Code" 

on the bill of entry, by inserting the letter "R"; 

(b) not related to the supplier of the goods shall so indicate, in the field "Valuation 

Code" on the bill of entry, by inserting the letter "N". 

(2) Every importer of goods exempted in terms of regulation 54 shall indicate such 

exemption by inserting the letter "E" in the field "Valuation Code" on the bill of entry. 

57. Valuation methods 

The valuation methods prescribed in section 76(1), (6) to (10), (12) to (15) and (18), of the 

Act shall be known as Valuation Methods 1 to 6, respectively, and every importer shall 

indicate which Valuation Method is applicable to his goods by inserting in the field "Valuation 

Code" on the bill of entry after the letter "R" or "N" as required by regulation 56 the 

appropriate method number: 

Provided that importers of the classes or kinds of goods enumerated in regulation 54 are 

exempted from this requirement. 

58. Furnishing of information 

The Director shall, whenever he deems it expedient, for purposes of determining a 

customs value, request the importer to furnish such information as he may require on a form 

CE.55 or in any other manner, and the importer shall furnish the Director with such 

information not later than 30 days from the date of such request. 

59. Valuation determination 

(1) The Director shall allocate a number to any determination in respect of a customs 

value issued by him and shall notify the importer in writing of such determination and its 

number. 

(2) The importer shall, in respect of future consignments from the same supplier, insert 

such value determination number in the field "Additional Information" on the bill of entry. 


60. Method of determining value 

The Director shall on request advise the importer in writing of the method used in 

determining the customs value of his goods, provided such request is received within 30 

days from the date of such determination. 

61. Additions to price 

The Director shall in determining the value for duty purposes of any imported goods make 

no additions, except those specified in section 77(1) of the Act, to the price actually paid or 

payable for such goods. 

62. General provisions 

PART XI 

Rebates, Refunds and Drawbacks of Duty (regs 62-69) 

(1) Any person desirous of obtaining any goods under the provisions of any item of 

Schedule No. 3 to the Act or of such items of Schedule No. 4, 6 or 7 to the Act as may be 

indicated in the Regulations in the Fourth, Sixth or Seventh Schedule hereto, shall apply to 

the Director on forms CE.100 and CE.100A for registration to obtain such goods and for 

registration of the premises where such goods will be used or stored. 

(2) The Director may refuse to register any person in terms of subregulation (1) if, in his 

opinion, such person should not be permitted to use materials obtained under the provisions 

of section 84 of the Act or the premises on which such materials are to be used are so 

situated or such materials are to be used in such circumstances that such arrangements as 

the Director considers necessary to provide for official supervision or for adequate control 

are not practicable or if the number of operatives employed or the number of machines used 

or the quantity of such materials used or the quantity of goods produced from such materials 

by such person is less than such minimum number or quantity of operatives, machines, 

materials or goods as the Director may, subject to section 84(2)(c) in each case decide. 

(3) An applicant shall only be registered to obtain goods specified in such stated items of 

Schedule No. 3, 4, 6 or 7 to the Act as the Director may approve and upon registration the 

registrant in question shall be permitted to obtain and use such goods, subject to the 

provisions of the Act and these Regulations, for the purposes specified in the said items of 

Schedule No. 3, 4, 6 or 7 to the Act in which such goods are specified. 

(4) Any registrant shall on entry of any goods referred to in subregulation (1) declare on 

the relative bill of entry that he is registered to obtain such goods under the items stated in 

such entry and that such goods will be used by him solely in accordance with the provisions 

of such items. 

(5) If such goods are not acquired as a result of an unconditional sale and are not the 

property of such registrant, the owner shall declare on the relative bill of entry that the said 

goods are for transfer to the said registrant who shall also furnish the declaration referred to 

in this regulation. 

(6) Any goods declared on a bill of entry in respect of which any registrant is required to 

declare that such goods will be used by him under rebate of duty shall, for the purposes of 

the Act and these Regulations, be deemed to have been entered by such registrant, and 

acceptance of such bill of entry is subject to the conditions determined by the Director in 


each case. 

(7) Goods which have been entered under any item referred to in subregulation (1) or 

which have been transferred in terms of regulation 67 (1) shall, except with the permission of 

the Director in circumstances which he considers exceptional and on such conditions as he 

may impose in each case, be conveyed directly to the appropriate approved store, vessel, 

tank, yard or other place for the storage of such goods on the registered premises of the 

registrant in question and shall be stored only in such store, vessel, tank, yard or other place 

which shall be kept locked or secured in a manner approved by the proper officer at all times 

when not actually in use for depositing or removing goods. 

(8) The books, documents, stocks and premises of every registrant shall at all reasonable 

times be open for inspection by the proper officer. 

(9) Any registrant shall, when required to do so by the proper officer, carry out under his 

supervision, at such times as he may deem necessary, any manufacturing operation in 

which materials specified in and entered under any item referred to in subregulation (1) are 

being used, and charges at the prescribed rates for the special or extra attendance of such 

officer shall be paid by such registrant. 

(10) A registrant shall notify the proper officer immediately, or in advance, of any change 

or contemplated change, no matter of what nature, in his legal identity, the name under 

which he trades, the address of his registered premises, the nature of the materials obtained 

by him under Schedule No. 3, 4, 6 or 7 to the Act, the nature of the goods manufactured 

from such materials and the position, size or other particulars of his rebate store mentioned 

in regulation 64(1). 

(11) An extract of all relative regulations shall be prominently displayed in the approved 

rebate store on the registered premises of every registrant. 

(12) In addition to the provisions of this Part (excluding regulation 69) the regulations in 

the Third, Fourth, Sixth and Seventh Schedules hereto, relating to goods specified in 

Schedules Nos. 3, 4, 6 and 7 to the Act respectively, shall be applicable to such goods. 

63. Registered premises 

(1) The Director may, in his discretion, refuse to register- 

(a) any premises or may cancel the registration of any premises if- 

(i) any business other than manufacturing is or will be conducted on such 

premises; 

(ii) more than one of the industries referred to in Schedule No. 3, 4, 6 or 7 to the 

Act are or will be conducted on such premises; 

(iii) the premises are occupied by more than one person or business; 

(iv) registration of the premises has been made subject to compliance with special 

conditions and such special conditions have not been complied with; 

(b) any premises which he considers unsuitable on any other grounds for the 

manufacture of goods with material obtained under rebate of duty or for the storage 


of such material. 

(2) No registrant shall, without the written permission of the proper officer and subject to 

such conditions as the Director may impose in each case, perform or permit or arrange to be 

performed any process or operation or any portion of the manufacture of any goods in which 

goods referred to in regulation 62(3) are used on any premises other than the registered 

premises. 

(3) The Director may require any registrant to provide separate stores, vessels, tanks, 

yards or other places for storage in respect of goods provided for in different items of 

Schedule No. 3, 4, 6 or 7 to the Act, or to perform the manufacturing operations in which 

such goods are used in separate sections of his registered premises and he may impose 

such conditions and requirements in regard to such separation of stores or sections as he 

considers necessary. 

64. Rebate stores 

(1) Every applicant for registration shall provide, on the premises to be registered in terms 

of these Regulations, a store, vessel, tank, yard or other place (to be known as a rebate 

store) which, in the opinion of the Director, is secure and adequate and complies with such 

requirements as the Director may impose in each case, for the storage of materials obtained 

under section 84 of the Act and such applicant shall provide at his own expense such 

separate fastenings as will permit of such rebate store being locked by an officer, but the 

Director may exempt any applicant from the requirements of this regulation on such 

conditions as he may impose in each case. 

(2) All goods in a rebate store shall be so arranged and marked that they will be easily 

identifiable and accessible for inspection and that each consignment and the particulars 

thereof can readily be ascertained and checked. 

(3) Except with the permission of the proper officer only goods which have been entered 

under rebate of duty under Schedule No. 3, 4, 6 or 7 to the Act may be stored in a rebate 

store. 

65. Security 

(1) An applicant, before being registered, shall furnish a bond in a form approved by the 

Director and in an amount required by the Director. 

(2) The surety to such bond shall be a recognised banking or insurance institution and the 

Director may at any time require that the form, nature or amount of such bond shall be 

altered or renewed in such manner as he may determine. 

66. Liability for duty 

In addition to any liability for duty incurred by an importer or manufacturer in terms of 

section 46 of the Act, any registrant who has entered any goods or has completed a 

declaration in terms of regulation 62(4), (5) and (6) on any bill of entry in respect of any 

goods referred to in regulation 62(1) under rebate of duty shall be liable for the duty on such 

goods, subject to section 84(11) of the Act, and such liability shall continue until the 

registrant in question has proved to the satisfaction of the Director that all such goods have 

been used in accordance with the said section 84 of the Act and of the item under which 

they were so entered, but the Director may regard normal manufacturing losses and waste 


to be goods used in accordance with the said provisions. 

67. Transfer of goods 

(1) A registrant may transfer any goods entered under any item referred to in regulation 

62(1) to any other registrant who is registered under the same item or to the same or any 

other registrant who is registered under any other item in which the same goods are 

specified if the extent of the rebate under such items at the time of such transfer is the same, 

provided such goods were acquired as a result of an unconditional sale and are owned by 

the first-mentioned registrant at the time of such transfer and an application in the form 

CE.62 for such transfer is submitted to and except with the permission of the Director, 

approved by the proper officer prior to such transfer. 

(2) If the extent of the rebate under such items is not the same the Director may require 

the application on form CE.62 to be accompanied by a statement of the circumstances in 

which the transferor desires to transfer the goods in question. 

(3) If such application is granted any difference in duty payable as a result of such 

transfer shall be paid to the proper officer by the transferor before such transfer but no 

person shall be entitled to a refund of duty arising out of any such transfer. 

(4) Notwithstanding subregulations (1), (2) and (3), the Director may, in circumstances 

which he considers to be exceptional, permit a registrant to transfer goods which are not 

owned by him under the provisions of the said regulation. 

(5) The transfer of any goods transferred in terms of subregulations (1), (2) and (3) shall 

remain liable for the duty on such goods until they have been delivered to the transferee, 

whereupon regulation 66 shall mutatis mutandis apply to such transferee as if he had 

entered such goods. 

68. Stock records and working cards 

(1) Every registrant shall keep a stock record which shall be in a form approved by the 

Director and which shall show full particulars of all goods entered by him or in respect of 

which he has completed a declaration in terms of regulations 62(4), (5) and (6) or which he 

received from another registrant in terms of regulation 67(1), (2) and (3) as well as of the use 

or disposal of such goods. 

(2) The stock record shall be kept in such a manner that the said goods can readily be 

accounted for to the satisfaction of the proper officer. 

(3) The said stock record (which shall be known as a rebate stock record) shall contain 

the following particulars which shall be entered daily in such record- 

(a) RECEIPTS: 

Registrant's shipment or reference number. 

Number and date of bill of entry or transfer form. 

Name of ship or name and address of transferor or manufacturer. 

Date received. 


Tariff heading and rebate item. 

Description, quantity and value of goods. 

(b) ISSUE: 

Date issued to factory. 

Quantity issued. 

Nature and quantity of goods produced. 

Reference. 

Balance of stock on hand. 

(4) Any registrant shall, if required to do so by the Director, also keep a "working" book or 

"working" cards and shall show therein or thereon all receipts at factory ex-rebate store, as 

well as the nature and quantities of the materials used and of the finished articles 

manufactured therefrom, in such a manner as the Director may decide. 

(5) A registrant shall also keep such samples of materials obtained under rebate of duty 

as the Director may require and in such manner as he may decide. 

(6) The Director may, in respect of any goods referred to in regulation 62(1) or in respect 

of any industry or any class of registrant using such goods, require that a special stock 

record or special-working cards, in a form approved by him and reflecting such particulars as 

he may decide, be kept in respect of such goods or for such industry or by such registrant in 

addition to or in lieu of the stock record or working cards referred to in subregulation (1) to 

(3) or (4). 

(7) A registrant shall retain in his records a copy of any bill of entry or transfer form in 

respect of goods obtained by him under rebate of duty, together with any clearance, 

documents in his possession in respect of such goods, until all stocks of the goods to which 

such bill of entry, transfer form or clearance documents relate have been exhausted and 

such bill of entry, transfer form or clearance documents shall be made available to the 

proper officer on demand. 

(8) A registrant who obtains goods for use under rebate of duty shall, unless he is in 

possession of a valid bill of entry or transfer form, store such goods separately from other 

goods in his rebate store and shall not use such goods until the permission of the proper 

officer has been obtained. 

(9) A registrant shall keep his rebate stock record, when not in use, in a fire-proof safe. 

69. General refunds in respect of imported, excisable or sales duty goods 

Any application for a refund or payment from any applicant who contends that he has 

paid any duty or other charge for which he was not liable or that he is entitled to any 

payment under the Act, shall be submitted to the proper officer in the specified form (form 

CE.66), together with all the documents relating to such application and there shall be no 

obligation on the Director to consider any application which has not been completed in all 

the relative details indicated in the form. 


70. Penal provisions 


PART XII 

Penal Provisions (reg 70) 

(1) Any person who contravenes or who fails to comply with any provision of these 

Regulations shall, even where such contravention or failure is not elsewhere declared an 

offence, be guilty of an offence. 

(2) Any person guilty of an offence under these Regulations shall, where no punishment 

is expressly provided for such offence, be liable on conviction to a fine not exceeding P400 

or treble the value of the goods in respect of which such offence was committed, whichever 

is the greater, or to imprisonment for a term not exceeding six months, or to both. 

PART XIII 

General (regs 71-82) 

71. Removal of excisable goods within the common customs area 

Excisable goods manufactured in the common customs area shall not be removed for 

consumption within the common customs area unless the excise duty has been paid thereon 

or such goods are removed in bond to a place appointed as a place of entry under the Act. 

72. Examination of goods 

Every importer, exporter, manufacturer or owner of any goods shall, whenever required to 

do so by the proper officer, convey without delay any package selected for examination to 

any place approved or indicated by the proper officer for such examination and shall ensure 

that such package is opened and unpacked and at any time indicated by the proper officer. 

73. Wreck 

(1) In the case of aircraft which are wrecked, stranded or in distress at any place in 

Botswana the Director may station such officers as he considers necessary at the wreck in 

question. 

(2) If no portion of the aircraft or of its cargo is landed, removed, sold or disposed of 

within a period of seven days, the State shall bear all costs and expenses (including 

subsistence allowances) in connection with the stationing of such officers at such wreck. 

(3) On expiration of the period mentioned in subregulation (2) or if the conditions 

mentioned in the said subregulation do not apply, the pilot, underwriter, purchaser or other 

owner for the time being of such wreck shall be liable for all costs and expenses (including 

subsistence allowances) in connection with the stationing of such officers at such wreck 

while he is the owner or in possession or control of such wreck. 

(4) The number of officers and the period during which they are stationed at any wreck 

shall be in the discretion of the Director. 

74. Goods unshipped or landed from wrecked or distressed aircraft 

(1) The person in control of goods recovered from wrecked or distressed aircraft shall 

compile a list, in duplicate, of such goods.

(2) The list shall contain such particulars thereof as the proper officer may require, and 

the said person shall declare in writing that the contents of such list are true and correct. 

(3) If the goods are not immediately cleared by entry and payment of duties after 

examination, the said person shall remove them to a warehouse, shed or other place 

approved by the proper officer. 

(4) The said person shall also furnish a bond in a form approved by the Director, and for a 

sum to the satisfaction of the Director or such other security as he may require, to cover the 

duty on such goods and to ensure compliance with the customs, excise and sales duty 

requirements in respect of the goods. 

(5) If the importation of any such goods is prohibited, they shall be liable to forfeiture 

unless they are immediately warehoused for exportation or have been dealt with in some 

other manner as directed by the Director. 

(6) The lists compiled in terms of subregulations (1) to (5) shall be handed by the person 

who compiles them to the nearest officer who shall retain one copy and transmit the other to 

the Director together with a statement regarding the manner of disposal of the goods 

concerned and such other particulars as the Director may decide. 

75. Days and hours of general attendance 

(1) The working days of officers shall be all days except Saturdays, Sundays and public 

holidays. 

(2) The hours general attendance of officers for the service of the public shall be as 

follows- 

(a) Headquarters and District offices- 

1st April to 30th September: 

On working days, 8 a.m. to 1 p.m. and from 2.15 p.m. to 5 p.m. 

1st October to 31 March: On working days from 7.30 a.m. to 12.45 p.m. and from 2 

p.m. to 4.30 p.m.; 

(b) at the following appointed airports, as indicated— 

Airport Opening 

time 


Closing 

time 

Sir Seretse Khama 06:00 22:00 

Maun 06:00 22:00 

Francistown 06:00 22:00 

Selebi-Phikwe (1st September - 30th April every year) 06:00 18:30 

(1st May - 31st August every year) 06:30 18:00

Kasane (1st September - 30th April every year) 06:00 18:30 


(1st May - 31st August every year) 06:30 18:00 

(c) at the following border posts, as indicated— 

Border Post Opening time Closing time 

Kazungula Road 06.00 20.00 

Kazungula Ferry 06.00 18.00 

Pandamatenga 08.00 17.00 

Ramokgwebana 06.00 22.00 

Pontdrift 08.00 16.00 

Platjan 06.00 18.00 

Zanzibar 08.00 16.00 

Martinsdrift 06.00 22.00 

Parr's Halt 06.00 18.00 

Sikwane 06.00 19.00 

Tlokweng Gate 07.00 22.00 

Ramotswa 07.00 19.00 

Pioneer Gate 07.00 19.00 

Ramatlabama 07.00 20.00 

Phitshane Molopo 07.30 16.30 

Bray 08.00 16.00 

Mamuno 08.00 17.00 

Mohembo 06.00 18.00 

Maitengwe 06.00 18.00 

Matsiloje 06.00 18.00

76. Charges for extra and special attendance 

(1) Where the attendance of an officer is required- 

(a) on a Saturday, Sunday or public holiday; 

(b) at any time not covered by the hours mentioned in regulation 75; or 

(c) for any special purpose determined by the Director, 

the person requiring such attendance shall apply to the proper officer on form CE.73 at least 

12 hours before such attendance is required, or such shorter period as the officer in any 

special circumstances may allow, and he shall guarantee the payment of the charges 

imposed by these Regulations and shall pay the said charges immediately on demand. 

(2) The proper officer may, in his discretion, prior to allowing such attendance, demand 

payment of an amount sufficient to cover the charges that will be incurred. 

(3) Any person requiring any extra or special attendance shall, if so required by the 

proper officer, provide the necessary transport for the officer rendering such attendance or 

such person may be required to pay to the Director such travelling and other expenses 

incurred by such officer in connection with such attendance as the Director considers 

reasonable. 

(4) For extra attendance in connection with the examination of post office parcels, the 

sealing of aircraft stores and the rummaging of aircraft, no attendance charge will be made. 

(5) Such attendance charge is also not to be made in respect of extra attendance in 

connection with the reporting of the arrival or departure of aircraft at places specified by the 

Director. 

(6) No charge in connection with the supervision of the receipt of wine or the fortification 

of wine with spirits entered under rebate of duty shall be payable by the manufacturer of 

such wine or the supplier of such spirits and such manufacturer or supplier shall not be liable 

for any transport or other expenses. 

(7) Where the special attendance of an officer is required for the purpose of making a 

copy of a document or making and certifying a copy of a document or certifying only a copy 

of a document, the fee for such attendance shall be P1 per copy. 

(8) The charges for extra or special attendance, except when such attendance is given in 

respect of any service mentioned in subregulation (7), shall be P10 per officer per hour or 

part thereof: 

Provided that where such extra or special attendance is at an airport at which no resident 

customs officer is stationed, and where less than 12 hours notice of the arrival or departure 

of the aircraft concerned is given, there shall be an additional charge of P20 unless the 

proper officer, in special circumstances, decides otherwise. 

77. Business in customs houses 

(1) The representative of any importer, exporter, manufacturer or other principal who 


attends at any customs house in connection with the clearance of goods or any other official 

business shall be conversant with the requirements of the department in respect of such 

business and shall be able to reply to such questions or to furnish such information as the 

proper officer may put to him or require of him, but the proper officer may demand the 

personal attendance of any person or any principal in connection with any official matter. 

(2) The conduct of any business in any customs house shall be in accordance with such 

instructions as the Director may issue and any person attending at such customs house 

shall be subject to such instructions. 

78. Surety bonds 

(1) Surety bonds shall be given in whichever of the undermentioned forms is appropriate- 

CE.103 - Customs Agent 

CE.104 - Customs Rebates 

CE.105 - For the manufacture of goods liable to duty 

CE.106 - For approved customs and excise warehouses 

CE.107 - For removal of goods from one port or place for entry or warehousing at 

another port or place 

CE.108 - Temporary imports. 

(2) No surety bond shall be accepted by the Director for any purpose unless such bond is 

given by a banking or insurance institution acceptable to the Director. 

(3) Any person who has given a surety bond which has been accepted by the Director 

may give the Director 30 days' notice of withdrawal of such bond and after the expiry of this 

period his obligations under the bond will terminate in respect of transactions entered into 

thereafter. 

(4) The surety, however, remains bound under the surety bond in respect of transactions 

entered into prior to the expiry of the period of notice until the Director has satisfied himself 

that all obligations under such bond have been fulfilled and he cancels it. 

79. Agents and carriers subject to section 111 of the Act 

Any carrier who for his own account brings into or takes out goods from Botswana by 

road or transports goods overland through Botswana by road is subject to section 111 of the 

Act. 

80. Business records to be kept 

(1) Any person carrying on any business in Botswana shall keep within Botswana, in 

English, reasonable and proper books, accounts and documents relating to his transactions 

comprising at least the following- 

(a) in the case of imported goods, a copy of the relative bill of entry and documents 

produced therewith in terms of section 41 of the Act; 

(b) in the case of sales duty goods, manufactured in Botswana, an order book, journal, 


ledger and invoices (also in respect of cash sales) on which a serial number, the 

manufacturer's warehouse number and a description of the goods are reflected; 

and 

(c) in the case of excisable goods, books, accounts and documents to the satisfaction 

of the Director. 

(2) Such person shall in all instances keep available such books, accounts and 

documents for a period of at least two years from the date of importation, exportation, 

manufacturing, purchase or sale of any goods for inspection by an officer: 

Provided that in the case of goods stored in a customs and excise warehouse the period 

shall be extended until all the relevant goods have been duly cleared in terms of section 

20(7) of the Act and have in accordance with such entry been delivered or exported and in 

the case of goods stored in a rebate store, as prescribed in regulation 68(7). 

(3) Any person who produces, manufactures or exports textiles or apparel products shall 

maintain at all times complete records of- 

(a) the purchase, cost and value of any payment for the exported goods; 

(b) the purchase, cost and value of any payment for all materials including indirect 

materials used in the production of the goods exported; 

(c) production of goods in the form in which they are exported including materials used 

and the place of production; 

(d) the number of employees in production; 

(e) exports of any products; 

(f) 

import of any product used in production; 

(g) the serial numbers and types of machinery used in production; 

(h) the origin of raw materials in production of goods for export; and 

(i) 

the addresses of suppliers of raw materials. 

(4) A person referred to in subregulation 3 shall, in all instances, keep available for 

inspection by an officer- 

81. 

(a) the records referred to in subregulation (3); and 

(b) any such books, accounts and documents associated with the export of goods, for 

a period of five years from the date of the exportation or manufacturing as the case 

may be. 

Import and export list 

The Director may, by notice in the Gazette, issue an Import and Export List of articles of 

merchandise showing the designations and code numbers by which they are to be 

distinguished, and the denominations (whether by mass, measure, value or otherwise) by 

which they are severally to be declared in the entries, and he may, by notice in the Gazette, 


make alterations or additions to or deletions from such List. 

82. Certificates for imported motor vehicles 

Any application for a certificate in respect of a motor vehicle for registration purposes 

under section 122 of the Act shall be made in writing to the proper officer and shall be 

accompanied by such evidence of customs clearance as the proper officer may require; any 

such certificate will be in the form CE.109. 

Goods which require special invoicing: 

Brussels 

Nomenclature 


FIRST SCHEDULE 

REQUIREMENTS REGARDING INVOICES 

(regulation 40(8)) 

Tariff Heading and Description 

of Goods Particulars required 

22.03 Beer made from malt The relative density before 

fermentation 

22.08 Ethyl alcohol or neutral spirits, 

undenatured, of a strength of 80 

per cent alcohol by volume or 

higher; denatured spirits of any 

strength 

22.09 Spirits (excluding those of 

heading No. 22.08); liqueurs and 

other spirituous beverages; 

compound alcohol preparations 

(known as "concentrated 

extracts") for the manufacture of 

beverages 

Section VI Products of the chemical and 

allied industries 

Chapter 28 

Chapter 29 

Inorganic chemicals 

Organic chemicals 

30.03 Medicaments (including 

veterinary medicaments) 

Alcohol content by volume at a 

temperature of 15°C 


temperature of 15°C. 

Such products should, in 

addition to any proprietary 

name, be described by their 

common commercial 

designation 

Such chemicals should be 

described by their common 

chemical names 

In addition to the proprietary 

names of medicaments the 

active ingredients should be 

indicated

31.02 

to 

31.05 

Fertilizers Chemical composition should be 

disclosed 

33.04 Alcoholic solutions of one or 

more odoriferous substances 

33.06 Perfumery, cosmetics and toilet 

preparations 

Chapter 39 Artificial resin and plastic 

materials 






In addition to proprietary names 

of the products, the invoices 

must disclose the name of the 

artificial plastic material or resin 

Chapter 48 Paper and paperboard (i) The type of pulp from 

which the paper or 

paperboard is made 

Section XI Textiles: 

(ii) The basic mass per 

square metre 

(iii) In respect of 

transformed papers 

and paper-board, the 

nature of the treatment 

(such as coating, 

impregnation, printing) 

(1) Fibres The composition (by mass) and 

finishing processes should be 

stated 

(2) Yarns, not put up for retail 

sale 

The composition (by mass), 

linear density and finishing 

process should be stated 

(3) Yarns, put up for retail sale The mass per ball, card, reel, 

hank, etc., (inclusive of any 

support) should be stated

(4) Fabrics (i) Composition (by 

mass), measurement 

in linear metres and 

square metres, 

finishing processes, 

name and address of 

indent agent or 

confirming house and 

the supplier's sample 

number (Identification 

number) of the fabric 

should be stated; 


(ii) A sample of at least 15 

cm by 8 cm, stamped 

in indelible ink with the 

name of the supplier 

and the sample 

number, of each fabric 

represented by a 

sample number stated 

on the invoice shall be 

securely fastened to 

such invoice and to 

every copy thereof 

forwarded to the 

common customs area 

(5) Textile articles Composition (by mass) and 

number should be stated 

Section XII Footwear Sizes of footwear, the nature of 

the outer soles and uppers and 

whether they are men's, 

women's, boys' or girls' footwear 

should be stated 

Section XV Base metals Measurements, masses, sizes 

and the nature of the base metal 

should be stated 

Chapter 84 Machinery and mechanical 

appliances 

Chapter 85 Electrical machinery and 

equipment 

SECOND SCHEDULE 

INDEX OF FORMS 

(Regulation 39(1)(a)) 

Blueprints, illustrations, 

drawings, plans, photographs or 

catalogues should be furnished 

in support of standardized 

invoices.


(Regulation 39(1)(a)) 

BW. 500 Botswana Customs Declaration Form 

BW.501 Botswana Customs Declaration Form (Continuation Form) 

CE. 2 General Declaration for Aircraft 

CE. 3 Cargo Manifest 

CE. 4 Transire for a Destination in the Common Customs Area 

CE. 5 List of Sealable Goods on Board Aircraft 

CE. 32 Certificate for Removal of Excisable/Specified Goods (ex-warehouse) 

CE. 33 Declaration regarding Restricted Removal of Excisable/Specified Goods 

(ex-warehouse) 

CE. 59 Declaration of Origin 

CE. 61 Customs and Excise Delivery Order 

CE. 62 Application for Transfer of Goods Entered under Rebate of Duty 

CE. 63 Application for Refund - Export for Trade Purposes of Imported Duty-paid 

Goods 

CE. 64 Application for Drawback 

CE. 65 Registration of Goods for Re-importation 

CE. 66 General Application for Refund 

CE. 67 Slip for Payment of Customs and Excise Revenue 

CE. 68 Application for Delivery of Goods ex State Warehouse 

CE. 69 Application to Repack Goods in a Customs and Excise Warehouse 

CE. 70 Application to Make Provisional Payment 

CE. 71 Report on Examination of Damaged Cargo 

CE. 73 Application for Special/Extra Attendance 

CE. 74 Release Order of Goods Originally Detained 

CE. 75 Sales Duty Account 

CE. 80 Application to Register as a Diesel User 

CE. 81 Claim i.r.o. Refund of Excise Duty and M.V.A. Levy on Diesel Oil

CE. 82 Statement of Refunds i.r.o. Diesel Fuel 

CE. 100 Application for Licence of Customs and Excise Warehouse 

CE. 100A Application for Licence of Customs and Excise Warehouse - Supplementary 

Particulars 

CE. 101 Declaration by Person Transferring Residence to the Republic of Botswana 

CE. 102 Licence under Schedule 8 of the Act 

CE. 103 Bond - Customs Agent 

CE. 104 Bond - Customs Rebates 

CE. 105 Bond - For the Manufacture of Goods Liable to Duty 

CE. 106 General Bond for Approved Customs and Excise Warehouse 

CE. 107 Bond - For Removal of Goods from One Port or Place for Entry or 

Warehousing at Another Port or Place 

CE. 108 Bond - Temporary Imports 

CE. 109 Certificate - for Imported Motor Vehicle 

CE. 110 Certificate for the Importation of Goods under items 412.11 and 709.02 

CE. 111 Certificate - for Goods Supplied ex-Customs and Excise Warehouse under 

Schedule 7 of the Act 

CE. 112 Certificate - of Admission of State Stores under items 401 and 701 

CE. 113 Application - Licensing of Sales Duty Warehouse for the Manufacture of 

Sales Duty Goods 

CE. 131 Application for Registration in terms of Item 470.03 

CE. 137 Declaration to be Furnished by Users of Distillate Fuels (Gas Oil and Diesel 

Oil) and Residual Fuel Oils (Furnace Oil) Supplied under Rebate of Duty 

CE. 137A General Declaration to be Furnished by End-users of diesel oils who are 

Eligible to Receive all Supplies under Rebate of Duty 

CE. 138 Declaration to be Furnished by Resellers of Distillate Fuels (Gas Oil and 

Diesel Oil) and Residual Fuel Oils (Furnace Oil) Supplied under Rebate of 

Duty 

CE. 139 Blanket Declaration to be Furnished by Users of Distillate Fuels (Gas Oil and 

Diesel Oil) and Residual Fuel Oils (Furnace Oil) Supplied under Rebate of 

Duty 


CE. 140 Blanket Declaration to be Furnished by Resellers of Distillate Fuels (Gas Oil 

and Diesel Oil) and Residual Fuel Oils (Furnace Oil) Supplied under Rebate 

of Duty 

CE. 149 Excise Account: Storage Warehouses in which only Packed Excisable 

Products (excluding Petroleum Products and Spirits/Spirituous beverages) 

are Stored 

CE. 150 Account i.r.o. spirits/spirituous beverages in bulk/packed 

CE. 159 Petroleum Products Account 

CE. 307 Temporary Import Permit 

CE. 307A Temporary Export Permit 

CE. 490 Bill of Entry - Departmental 

CE. 494 Voucher of Correction - Bill of Entry - Departmental 

CE. 510 Transfer of Liability 

A + B Bill of entry (Export to Malawi) of Imported Duty-paid or Free Goods 

C + D Bill of Entry (Export to Malawi) of Goods Produced or Manufactured in 

Botswana, South Africa, South West Africa, Lesotho, Swaziland and 

Zimbabwe 

E Transfer of Goods Inwards to Botswana from Lesotho, South Africa or 

Swaziland by Air, Land or by Rail 

F Transfer of Goods Outwards from Botswana to Lesotho, South Africa or 

Swaziland 

G Transfer of Goods by Post 

H Notification of Direct Importation of Goods from outside the Common 

Customs Area Entered at Ports in Lesotho, South Africa or Swaziland 

J Baggage Declaration 

K Currency Declaration 

L Baggage Export Declaration 

C. Misc. 7 Transfer of Goods by Post - Receipt of Registered Packets 

13 Form of Authority for Authorized Signatures 

15 Refund of Petrol Duties - Statement of Motor Spirit Purchases 

16 Refund of Petrol Duties - Summary Claim for Reimbursement 


18 Reply re Use of Rebated Diesel Oil 

22 Personal Imports Schedule - Bus Pax Oral Declarations 

24 Personal Imports/Exports Schedule - Train Pax Oral Declarations 

26 Certificate A - Goods Imported under 406.00, 602.00 and 702.00 

29 Certificate/Undertaking for Rebated Plain Spirits (Ethanol) 

30A Certificate for Purchase ex-warehouse of Goods under 412.11, 412,12, 

601.07 and 709.02 

33 Certificate of Value for Goods Liable to Sales Duty 

40 Application for Release of Goods Prior to Entry 

53 Transit Declaration (Private Vehicles) 

54A Transfer Traffic Declaration for Removal of Goods through Contiguous CCA 

Territories 

57 Undertaking/Deposit Application - Request to Fulfil Obligations 

58 Application for Customs Clearance Agents Licence 

62 Application for Authority to Occasionally Use Rebated Diesel Fuel in a Motor 

Vehicle 

64 Bond for Importing Goods in terms of Rebate item 470.03 

65 Export Certificate in respect of Products of Materials Imported under Rebate 

item 470.03 

67 Statement of Diesel Oil Purchased 

68 Reporting Order under Customs Seal 

SAD 500 Customs Declaration Form 

SAD 501 Customs Declaration Form (Continuation Sheet) 

SAD 502 Customs Declaration Form (Transmit Control) 

THIRD SCHEDULE 

INDUSTRIAL REBATES OF FISCAL AND CUSTOMS DUTIES 


(Schedule No. 3 to the Act) 

General Provisions regarding Schedule No. 3 to the Act

1. 

The Director may, on such conditions as he may impose in each case, in respect of any goods 

specified in such item of Schedule No. 3 to the Act as he may decide, register a licensee of a customs 

and excise storage warehouse as a stockist of such goods and may permit such stockist to enter 

such goods under the said item and retain them unpacked in such warehouse in such a manner as 

the proper officer requires, for supply in small quantities to persons registered to obtain such goods 

under such item. 

2. 

Regulations 65 and 67 shall mutatis mutandis apply in respect of any goods referred to in 

paragraph 1 and supplied by a stockist to any other registrant, but the Director may, on such 

conditions as he may impose, exempt stockists from the requirement of prior approval of transfer 

applications. 

3. 

Any customs and excise storage warehouse approved for the purpose stated in paragraph 1 shall 

be approved and used only for the purpose stated in the said paragraph and such warehouse and the 

licensee thereof shall otherwise be subject to Part IV of these Regulations. 

4. 

The Director may, on such conditions as he may impose in each case, permit a registered stockist 

to supply any goods referred to in paragraph 1 to a person other than a registered manufacturer 

provided the duty on such goods is paid by such stockist at such times and in such manner as the 

Director may determine. 

5. 

If any person registered in terms of these Regulations to use any goods specified in Schedule No. 

3 to the Act is reported to the Director by the Ministry of Commerce and Industry because he is 

maintaining unsatisfactory labour conditions, and, if not less than six weeks and not more than six 

months after such person has been notified of such report, he is again reported to the Director by the 

said Ministry because he has taken no adequate steps to maintain satisfactory labour conditions, his 

registration may be cancelled by the Director and in the event of such cancellation he shall thereafter 

not be permitted to import or receive under rebate of duty any of the goods specified in the said 

Schedule. 

6. 

In addition to any other relation, the undermentioned paragraphs shall apply in respect of the 

goods specified in the items of Schedule No. 3 to the Act mentioned in such paragraphs. 

7. 

Item 301.02 

No person shall use common salt entered in terms of this item except on premises approved by 

the Director. 

8. 

Item 304.06 

A manufacturer of jams from pulp entered in terms of this item shall, on demand by the proper 

officer, either produce such jams for inspection by the proper officer or furnish proof to his satisfaction 

that the said jams have been duly exported for consumption outside the common customs area. 


9. 

Item 305.02 

Paragraph 7(10) of the Sixth Schedule hereto shall mutatis mutandis apply in respect of petrol 

entered in terms of this item for mixing with locally manufactured ethyl alcohol. 

10. 

11. 

12. 

13. 

14. 

1. 

Item 311.19 

Manufacturers registered in terms of this item shall maintain the following- 

(1) 

(2) 

records giving details of the process of conversion of the raw materials into manufactured 

articles (clothing, shirts, etc.) in such a manner that the use to which each consignment of 

goods entered under rebate of duty has been put can readily be established; and 

cutting order, sales invoices and sample books which shall be available at all reasonable 

times for inspection by the proper officer, the said cutting orders (which shall have a sample 

snippet of the material affixed thereto) to reflect inter alia the number and date of the bill of 

entry, the total number of metres entered, the rating (i.e. the number of metres required in 

the manufacture of each garment or unit) and the number of garments intended to be 

manufactured and the number actually manufactured. 

Item 311.20 

Paragraph 10 shall apply to registrants under this item. 

Item 311.21 


Item 311.22 


Item 311.25 


FOURTH SCHEDULE 

GENERAL REBATES OF FISCAL AND CUSTOMS DUTIES 



PART I 

In addition to any other relative regulation, the undermentioned regulations shall apply in respect 

of the goods specified in the following items of Schedule No. 4 to the Act. 

2. 

Item 401.00 

(1) Goods entered under this item shall not be returned by the State body concerned to the 

supplier of such goods in the common customs area without the permission of the Director or 

payment of the duty thereon to the proper officer and the supplier of such goods shall not accept any 

goods so returned to him until such permission has been obtained or such duty paid or otherwise until 

he obtains such permission or pays such duty. 

(2) Goods entered under this item may not be sold or disposed of in a new or unused condition by 

the State body concerned so as to come into the possession of or use by any person not legally

entitle to obtain the same under rebate of duty without collection of the duty on such goods from the 

purchaser. Such duty may be retained by the department, administration or government mentioned in 

item 401.05 of Schedule No. 4 to the Act but the armed forces mentioned in item 401.30 of the said 

Schedule shall pay such duty to the proper officer. 

(3) Goods entered under this item may be sold or disposed of in a used condition by the State 

body concerned and the selling price shall be regarded as including the duty on such goods and such 

duty shall be retained by such body or paid to the Director as prescribed in subparagraph (2). 

(4) For the purposes of subparagraph (3) the duty included in the selling price shall be deemed to 

be as follows- 

(a) 

(b) 

goods which are free of duty-no duty included in selling price; 

goods (not being motor cars) liable to an ad valorem rate of duty-duty at the appropriate 

rate; 

(c) goods (not being motor cars) liable to specific rate of duty-one-tenth of the selling price; 

(d) 

goods (not being motor cars) liable to an ad valorem and a specific rate of duty or to an ad 

valorem or a specific rate of duty-duty at the appropriate rate or one-tenth of the selling 

price, whichever amount of duty is greater; and 

(e) motor-cars classified under Tariff Heading No. 87.02.10-one-tenth of the selling price or the 

full duty rebated on first entry less 10 per cent of such duty for each completed period of 

use of six months, whichever amount of duty is the greater, with a maximum, in the case of 

any such motor-car which is sold or disposed of in terms of a subsidised scheme, of an 

amount calculated according to the formula- 

where- 


A X (B - C) 

__________ 

"A" represents the full duty rebated on first entry; 

B 

"B" represents the official life kilometres determined by the State body concerned in 

respect of such motor car; 

"C" represents the kilometres covered up to and including the date of sale or disposal. 

(5) Paragraph 2(2) of this schedule shall not apply in respect of medicaments and drugs entered 

under the provisions of this item and supplied by the State body concerned to patients directly or 

indirectly through any body not being a commercial concern. 

(6) The provisions of item 401.00 shall not be construed to debar from entry thereunder any goods 

which are to be supplied to any other person by the State body concerned, for further processing or 

incorporation into any article manufactured for such State body by such person in terms of a contract 

which provides that such goods so entered shall be supplied at its own expense by such State body, 

provided the goods so entered remain the property of such State body at all times. 

(7) The Director may permit entry under this item of any machine or other equipment which is 

intended for supply to or installation in the premises of any State body mentioned in this item for use 

by such body on a rental basis, but on return of such machine or equipment to the supplier or on 

removal thereof from the premises of such body, duty thereon shall be calculated on a basis decided

y the Director and shall be paid forthwith to the proper officer. 

(8) Entry of any goods under item 401.00 shall be subject to a certificate in the form CE.112 duly 

approved by the Director being furnished by the State body concerned. 

3. 

Item 402.00 

(1) In respect of goods entered in terms of item 402.00 the relative bill of entry shall be 

accompanied by or contain a declaration, signed by the secretary of the local authority in question, 

and countersigned by the chairman thereof, to the effect that such goods are to be used solely for the 

purposes specified in the said item, and a written undertaking shall be furnished by such secretary 

that, if any of such goods are used for any other purpose or are sold or otherwise disposed of by such 

local authority so as to come into the possession of or to be used by any person not legally entitled to 

obtain the same under rebate of duty, the proper officer will be advised in writing of such use, sale or 

disposal, and that the duty due will immediately be paid to the proper officer by the local authority 

concerned. 

(2) The secretary or accounting officer of any local authority to which the provisions of 

subparagraph (1) apply, shall keep a stock book showing separately the quantities of all goods 

received under rebate of duty, the place at which such goods were entered under rebate and the 

quantities issued for road construction or maintenance or for any other purpose, together with the 

separate dates of receipt and issue. Such book shall at all reasonable times be open to inspection by 


(3) The said secretary or accounting officer shall at the end of each financial year render to the 

proper officer at each place where the goods were entered under rebate of duty by or on behalf of the 

local authority concerned a certificate in a form approved by the proper officer. 

(4) If goods entered under this item are sold or disposed of in a new or unused condition by the 

local authority which so entered them, the full duty thereon shall be paid to the proper officer and if 

such goods are sold in a used condition duty thereon calculated on the basis of paragraph 2(4) of this 

Schedule shall be paid to the proper officer. 

4. 

Item 404.00 

(1) For the purposes of this item any reference to any approved public hospital shall be deemed to 

be a reference to any hospital with bed facilities for the general public and any reference to any 

approved educational institution shall be deemed to be a reference to any institution the main purpose 

of which is education and which is approved by the Director. 

(2) Subject to subparagraph (3), paragraphs 2(1), (2), (6) and (7) of this Schedule insofar as they 

relate to the supply, return, sale or disposal of goods in a new or unused condition, shall mutatis 

mutandis apply to any goods (except goods referred to in paragraph (III) of item 404.01) entered 

under this item but any duty payable or to be collected in respect of such goods in terms of the said 

paragraphs shall in each case be paid to the proper officer. 

(3) Paragraphs 5(1) to (4) of this Schedule shall mutatis mutandis apply in respect of any goods 

entered under paragraph (III) of item 404.02. 

5. 

Item 405.00 

(1) In respect of goods entered in terms of item 405.01 the relative bill of entry shall be 

accompanied by or contain a declaration, signed by the secretary or the official in charge of the 

specified association to the effect that the fabrics are intended solely for the manufacture of uniforms 

for the use of members of such association, or that the appointments and insignia are intended solely 

for the use of such members and a written undertaking shall be furnished by such secretary or official 

that, if any of the said fabrics, appointments or insignia are sold or otherwise used or disposed of, the 


duty due thereon will forthwith be paid to the proper officer. 

(2) The secretary or official referred to in subparagraph (1) shall keep a register, in a form 

approved by the proper officer, showing receipts and disposals of fabrics, appointments and insignia 

on which duty has been rebated. Such register shall be open to inspection by the proper officer at all 

reasonable times. 

(3) In the case of fabrics the register shall also show the quantities received, the number of 

uniforms made therefrom and the manner of disposal of such uniforms. 

(4) If fabrics entered under this item are sold or disposed of, before being made up into uniforms, 

by the association which so entered them, the duty thereon shall be paid to the proper officer. 

(5) Paragraph 2(1) and (2) of this Schedule insofar as they relate to the return, sale or disposal of 

goods in a new or unused condition shall mutatis mutandis apply to any goods entered under item 

405.02 but any duty payable or to be collected in respect of such goods in terms of the said 

regulations shall in each case be paid to the proper officer. 

(6) Any body or person entering any goods under the said item shall produce to the proper officer 

at the time of entry, such evidence of the licence mentioned in the said item as the proper officer may 

require and the relative bill of entry shall contain or be accompanied by a declaration that the goods in 

question will be used solely for such public radio or television service and an undertaking that the duty 

due will be paid to the proper officer on return, sale or disposal of such goods in a new or unused 

condition in terms of the regulations. 

(7) The Director may permit slides (including film slides) entered for educational purposes and 

slides (including film slides) approved by him for instruction in industry to be entered under item 

405.03 on such conditions as he may impose. 

(8) Paragraph 2(1) to (4) of this Schedule shall mutatis mutandis apply in respect of any goods 

entered under item 405.03 which are returned to the supplier thereof in the common customs area or 

within two years of the date on which such entry was made are sold or disposed of by the member, 

body or other person entitled to the rebate in question and any duty payable under the provisions of 

the said regulations shall be paid to the proper officer. 

(9) Admission under rebate of duty of any goods specified in item 405.04 shall be subject to- 

(a) 

(b) 

(c) 

a certificate by the secretary or other person in charge of the said organization, on or 

attached to the bill of entry, that such goods are intended solely for use by the blind for the 

manufacture of goods for sale; 

a written undertaking by the secretary or other person, on or attached to the relative bill of 

entry, that if such goods are used for any purpose other than that specified in paragraph (a), 

or are sold or otherwise disposed of, the rebated duty will forthwith be paid to the proper 

officer; and 

the keeping of a stock book by the said secretary or other person showing receipts and 

disposals of all goods entered under rebate of duty. The stock book and all machines, 

implements and unused materials entered under rebate of duty shall, at all reasonable 

times, be available for inspection by the proper officer. 

(10) Goods entered under item 405.05 (II) shall not be returned to the supplier thereof in the 

common customs area or transferred to any other person or sold or disposed of without the 

permission of the Director. Paragraph 3(4) of this Schedule shall mutatis mutandis apply in respect of 

any such goods returned to the supplier in the common customs area or transferred to any other 

person or sold or disposed of with the permission of the Director. 


6. 

Item 406.00 

(1) Admission of any goods under this item shall be subject to such written declarations as the 

Director may require to be furnished by the representative who claims the rebate or by the Head of 

the Mission to which he is attached and to such other conditions as the Director may impose. 

(2) Return to the supplier in the common customs area or sale or disposal of any goods (excluding 

motor cars) obtained under the rebate of duty by any person under this item shall be subject to 

payment to the proper officer in each case of duty on such goods calculated on the basis of 

paragraph 2(1) to (4) of this Schedule if such goods are so returned, sold or disposed of within two 

years of the date of entry under this item. 

(3) Duty calculated as follows shall be payable to the proper officer, after the permission of the 

Director has been obtained, in respect of any motor vehicle which has been obtained under rebate of 

duty under item 406.00 and is sold or disposed of within two years of the date of entry under rebate of 

duty, by the person who obtained such motor vehicle under rebate of duty- 

7. 

(a) 

(b) 

(c) 

(d) 

(e) 

in use for less than one month the full duty rebated 

in use for one month or more, but 

less than six months 

in use for six months or more, but 

less than 12 months 

in use for 12 months or more, but 

not more than 24 months 

in use for more than 24 months no duty payable. 

Item 407.00 


87 1/2 per cent of the full duty rebated 

75 per cent of the full duty rebated 

70 per cent of the full duty rebated 

(1) In order to qualify for the rebate of duty in terms of item 407.01 the goods shall- 

(a) 

(b) 

be in quantities which the proper officer deems reasonable; and 

at the time of importation, be the personal property of the passenger and be intended for his 

own use and not for sale, gift or exchange. 

(2) In respect of any motor vehicle entered under item 407.04 the importer shall at the time of entry 

furnish the proper officer with the following- 

(a) 

(b) 

such documentary evidence as the proper officer may require to prove that the importer has 

permanently changed his residence to Botswana; and 

a declaration in the form CE.101 specified in the Second Schedule setting forth the 

circumstances and particulars in connection with the importation of such vehicle and 

incorporating an undertaking in respect of the disposal of the vehicle required by the item. 

(3) The provisions of paragraph 6(3) shall mutatis mutandis apply in respect of any motor vehicle 

entered under item 407.04 or 407.05. 

(4) In respect of any goods entered under item 407.06 the rebate of duty shall be subject to the 

following conditions-

8. 

(a) 

(b) 

(c) 

(d) 

a declaration in the form CE.101 specified in the Second Schedule, signed by the head of 

the family, together with an inventory of all the goods being imported, shall be furnished to 

the proper officer at the time of entry; 

in the case of used household furniture, other household effects and other removable 

articles, such goods shall have been owned and used by the importer or members of his 

family prior to despatch; 

in the case of new household furniture, other household effects and other removable 

articles, such goods shall have been owned by the importer or members of his family prior 

to despatch; 

the household furniture, other household effects and other removable articles will continue 

to be owned and used by the importer or the members of his family for a period of at least 

six months as from the date of entry thereof. 

Item 408.00 

(1) Motor vehicles with automatic transmission without any further adaptations do not qualify for 

admission under rebate of duty in terms of item 408.02. 

(2) Admission of motor vehicles under rebate of duty in terms of item 408.02 is, in each case, 

subject to the production of a certificate issued by the Chief Medical Officer to the effect that the 

relevant person has been issued with a qualified driver's licence and that the person is disabled to 

such an extent that he is physically incapable of driving an ordinary unadapted vehicle. 

(3) Written application supported by full particulars of the adaptations to the vehicle shall be 

submitted to the Director for approval. 

(4) Paragraph 6(3) of this Schedule shall mutatis mutandis apply in respect of any motor vehicle 

entered under item 408.02. 

(5) Admission of furniture under rebate of duty in terms of item 408.02 is, in each case, subject to 

acceptable evidence that such furniture has been specially manufactured or adapted for use for a 

permanently physically disabled person. 

9. 

Item 409.00 

(1) In respect of goods entered in terms of item 409.01 the importer shall at the time of entry of the 

goods upon re-importation attach to the relative bill of entry a statement indicating- 

(a) 

the reasons why the goods are being returned; 

(b) whether any change in the ownership of the goods has taken place; 

(c) whether the goods have been subjected to any process of manufacture or manipulation 

since their exportation from the common customs area and, if so, to what extent; 

(d) whether the goods were manufactured in a customs and excise warehouse and exported in 

bond ex such warehouse; 

(e) whether at the time of export, or at any other time, any refund, rebate, drawback or 

remission of fiscal customs or excise duty was granted in respect of such goods or any 

materials from which such goods were manufactured; 

(f) the number and date of the bill of entry relating to the export of such goods and the place 

where such entry was made; and 


(g) 

the place where duty was paid on the goods upon their first importation into the common 

customs area and of the number and date of the bill of entry on which such duty was 

brought to account, but in the case of goods which are personal and private property and 

not merchandise, or which have been exported and returned by post, the proper officer may 

accept any other evidence to his satisfaction that the goods were previously imported and 

that duty was paid thereon. 

(2) The importer or person claiming the rebate shall, if required to do so by the proper officer, 

submit to him all documents and correspondence relating to the export and subsequent return of the 

goods. 

(3) The Director may exempt any class or kind of goods not being merchandise for trade purposes 

from the requirement of entry upon re-importation provided the proper officer is satisfied that such 

goods satisfy the requirements of entry under item 409.01, and he may permit the registration of any 

goods with the proper officer, prior to export of such goods, for the purpose of subsequent 

re-importation thereof under item 409.01. 

(4) The Director may refuse to accept entry under item 409.01 if, in his opinion, such 

re-importation will constitute an attempt at evasion of duty or he may accept such entry on such 

conditions as he may impose and payment of the difference in duty on such goods at the time of 

exportation and at the time of re-importation. 

(5) Subparagraphs (1) to (4) shall mutatis mutandis apply to any goods entered under item 409.02. 

(6) A statement of the particulars of original importation into or manufacture in the common 

customs area and payment of any duty due at that time and of the export of any goods entered under 

item 409.03 shall be attached to any entry under the said item. 

10. 

(7) Subparagraphs (1) to (4) shall mutatis mutandis apply to any goods entered under item 409.04. 

Item 410.00 

(1) The admission of seed potatoes under item 410.02 shall be subject to a certificate, issued by 

an officer of the Ministry of Agriculture duly appointed for the purpose, that such seed potatoes satisfy 

the conditions and purpose of the permit mentioned in item 410.02 in relation to seed potatoes. 

(2) The admission under rebate of duty of any goods specified against any tariff heading under 

item 410.02 shall be subject to a declaration by the importer or owner on or attached to any bill of 

entry in respect of such goods that it will not be used or disposed of for any purpose not specified in 

the said item in relation to such goods without the permission of the Director. 

(3) The provisions of item 410.03 (tariff heading 22.03) shall not apply unless the beer entered 

under such item is mixed with beer manufactured in the common customs area in a licensed customs 

and excise manufacturing warehouse in terms of Part IV of the Act. 

(4) Admission under rebate of duty of any goods specified against tariff headings 34.02 and 38.06 

under item 410.03 shall be subject to a declaration by the importer or owner on or attached to the bill 

of entry in question that such goods will not be used or disposed of for any purpose not specified 

against the said tariff headings without the permission of the Director. 

(5) Admission under rebate of duty of any goods specified against tariff heading 44.21 under item 

410.03 shall be subject to a declaration by the importer/owner on or attached to the bill of entry in 

question that such goods will not be used or disposed of for any purpose not specified against the 

said tariff heading without the permission of the Director. 

(6) Admission under rebate of duty of any goods specified in subparagraph (1) of item 410.03 shall 

be subject to regulations 62 to 68(7). 


(7) Illuminating and heating kerosene and power kerosene shall be admitted under rebate of duty 

to the extent stated in paragraphs (1) and (2) respectively of tariff heading 27.10 relating to kerosene 

in item 410.04 subject to the following conditions- 

(a) 

(b) 

the importer shall make on or attach to the relative bill of entry a declaration that the 

illuminating or heating kerosene is to be used solely as fuel in lamps or stoves for 

illuminating or heating or that the power kerosene is to be used solely as fuel in spark 

ignition piston engines in tractors used for agricultural (including forestry) purposes and in 

stationary spark ignition piston engines; 

the importer shall likewise furnish a written undertaking that if any such kerosene is used, 

sold or disposed of as fuel for purposes of road transport (not being public passenger bus 

transport services or road transport for agricultural, including forestry, purposes) or for 

mixing with other mineral oil products or other goods the full duty provided for in tariff 

heading 27.10.30 and in tariff item 105.10.20 will be paid to the Director in respect of such 

kerosene, and if any such kerosene is used, sold or disposed of for any purposes other than 

such road transport or such mixing or those specified in paragraphs (1) and (2) of tariff 

heading 27.10 relating to kerosene in item 410.04, the unrebated portion of the duty as 

specified in paragraphs (3), (4) and (5) of tariff heading 27.10 relating to kerosene in item 

410.04 will be paid to the Director in respect of such kerosene; 

(c) every case, drum, tin or other container in which power kerosene is sold or disposed of for 

consumption in the common customs area shall be conspicuously and indelibly marked 

"POWER KEROSENE-Not to be used in lamps or stoves-DANGEROUS", and the flash 

point in degrees Celsius (closed test at sea-level) shall in addition also be indicated thereon 

in figures; 

(d) 

power kerosene shall contain a dye which gives it a clear, bright and distinctive green colour 

which is permanent; and 

(e) when imported into Botswana in cases, drums, tins or other containers, power kerosene 

shall be properly coloured before release is obtained from the department, and when 

imported unpacked, it shall be properly coloured before or during discharge from the vehicle 

bringing it to Botswana. 

(8) Clearance of kerosene under the provisions of paragraphs (3), (4) and (5) of tariff heading 

27.10 relating to kerosene in item 410.04 shall be subject to subparagraph (9) and for that purpose 

any reference to distillate fuels and residual fuel oil shall be deemed to include a reference to 

kerosene. 

(9) 410.04.04 

(I) For the purposes of this regulation- 

(a) 

(b) 

"supplier" means any of the following companies- 

BP Botswana (Proprietary) Limited 

Caltex Oil (Botswana) (Proprietary) Limited 

Mobil Oil Botswana (Proprietary) Limited 

Shell Oil Botswana (Proprietary) Limited 

Total Botswana (Proprietary) Limited 

"reseller" means any person who deals in rebated fuel as defined in subparagraph (c) 

in the course of or as part of the activities of a business carried on by him, but 


(c) 

(d) 

excluding any person who supplies such fuel to any other person in terms of a contract 

of letting or hiring of work or services; 

"rebated fuel" means distillate fuels or residual fuel oils entered under rebate of duty in 

terms of section 84(5) to (10) of the Act for the purposes or uses mentioned in 

paragraphs (1) to (4) of tariff heading No. 27.10 of item 410.04; 

"user" means any person who obtains rebated fuel for the purposes mentioned in 

paragraphs (1) to (4) of tariff heading No. 27.10 of item 410.04 and includes any 

person who supplies such fuel to any other person in terms of a contract of letting or 

hiring of work or services. 

(II) No person shall be entitled to be supplied with rebated fuel, unless, at the time of purchase 

or delivery thereof he furnishes the supplier or reseller with a declaration in form CE.137 or 

CE.138, as the case may be, and no supplier or reseller shall supply or sell rebated fuel 

unless the person to whom it is supplied or sold, has complied with the provisions of this 

paragraph: 

Provided that the Director may allow in lieu of a separate declaration, the furnishing of 

a blanket declaration in form CE.139 or CE.140, as the case may be, for purchaser 

deliveries in bulk quantities of not less than 200 litres per container other than pump 

deliveries into vehicle fuel tanks: 

Provided further that a supplier or a reseller may deliver rebated fuel purchased in 

terms of the provisions of paragraphs (2) and (3) of tariff heading No. 27.10 of item 410.04 

in any quantities and in any matter, except as provided for in item 410.04.04(4), provided a 

blanket declaration has been furnished to such supplier or reseller. 

(III) The blanket declaration provided for in sub-subparagraph (II) or the benefits it confers shall 

not be transferable. 

(IV) No supplier or reseller shall dispense rebated fuel into a vehicle fuel tank from a tanker lorry 

or trailer or other portable or mobile container. 

(V) Any reseller of rebated fuel may- 

(a) 

(b) 

purchase it at a price which includes any of the effective rates of duty; 

sell it at a price which includes any duty equal to or in excess of the 3,65 UA per 1000 

litre duty paid by the supplier on entering such fuel for home consumption; 

(c) use it in the ordinary course of his business or dispose thereof in circumstances which 

render it liable to duty equal to or in excess of 3,65 UA per 1000 litres; or 

(d) mix it in his fixed vessel with distillate fuel or residual fuel oil on which the full duty has 

been paid: 

Provided that he alternates his purchases on each occasion at prices which include the 

different effective rates of duty to the extent that such purchases are duly reconciled with 

sales, disposals or uses of such fuel in circumstances which render it liable to different 

effective rates of duty. 

(VI) No supplier or reseller shall supply, sell, otherwise dispose of or use rebated fuel unless a 

numbered and dated invoice is issued indicating the quantity, price, buyer's name and 

business address and the registration letters and numbers of the vehicle when it is supplied 

as fuel into the tank of such vehicle. 

(VII) A supplier or reseller shall keep declarations (excluding blanket declarations) with the 


copies of the relative invoices issued by him. 

(VIII) The supply or sale of rebated fuel under cover of invoices or declarations which are not 

completed in all respects shall be regarded as being in conflict with the manner and 

conditions mentioned in this subparagraph and such supplier or reseller shall be liable for 

the duty thereon as provided for in section 84(5) to (10) of the Act: 

Provided that a supplier or reseller shall be allowed a period of 60 days from the date 

of receipt of a blanket declaration which is not complete in all respects to have such 

declaration completed. 

(IX) Any supplier of rebated fuel shall keep a monthly reconciliation of opening stock, receipts, 

total supplied, sold or used and closing stock of such fuel and shall render to the proper 

officer in addition to the return specified in sub-subparagraph (XIII) such returns in the form 

and at the time as the Director may determine. 

(X) (a) Any reseller of rebated fuel shall be registered with the proper officer to obtain such 

fuel; 

(b) Any reseller of rebated fuel shall keep a bound register in which at least the following 

particulars shall be entered on a daily basis- 

(i) total purchases and total quantity supplied, sold or used in respect of each of the 

rebated fuels subject to the different extent of rebate of duty; 

(ii) total quantity of rebated fuel supplied or sold at a price which includes the full 

duty or used or disposed of in any circumstances which render it liable to such 

full duty; 

(iii) purchases and sales of distillate fuels or residual fuel oils at a price which 

includes the full duty. 

(c) The register shall be balanced on a three monthly basis and opening and closing 

stocks as well as any deficiency or surplus must be reflected therein; 

(d) The register shall contain a declaration certifying to the correctness of all entries made 

therein. Such declaration shall be entered in the register at the end of each three 

monthly period and shall, in the case of a sole proprietorship be given by the owner, in 

the case of a partnership by a partner and in the case of a company by a director, 

manager, secretary or accountant; 

(e) The books, documents and stocks of a person registered under this subparagraph 

(hereinafter referred to as a "registered person") shall at all reasonable times be open 

for inspection by the proper officer; 

(f) A registered person shall notify the proper officer immediately, or in advance, of any 

change, no matter of what nature, in his legal identity, the name under which he trades 

and the address of his premises; 

(g) The Director may, at any time, call upon the registered person to submit a statement of 

account in a form approved by him; 

(h) Any reseller who supplies, sells, disposes of or uses rebated fuel without the 

declaration mentioned in sub-subparagraph (II) having been obtained or in any manner 

whatsoever in circumstances where the full duty is due in terms of section 84(5) to (10) 

of the Act and these Regulations, shall purchase distillate fuel or residual fuel oil from 

the supplier at a price inclusive of the full duty in substitution of rebated fuel for the 


purpose of the reconciliation referred to in sub-subparagraph (V). 

(XI) (a) Any supplier who uses or who supplies or sells rebated fuel to resellers, users or any 

other person- 

(i) at a price which includes any duty in excess of the 3,65 UA per 1000 litres duty 

paid on entering such fuel for home consumption; 

(ii) for a purpose which renders it liable to duty in excess of 3,65 UA per 1000 litres; 

(iii) without the declaration mentioned in sub-subparagraph (II) having been 

furnished or obtained; or (iv) in any manner whatsoever in circumstances where 

duty is due in terms of section 84(5) to (10) of the Act and these Regulations, 

shall pay the duty due, in excess of the 3,65 UA per 1000 litres paid on entering such 

fuel for home consumption, within 30 days after the date of closing of his accounts for 

the month in which such supply, sale, disposal or use took place. 

(b) The payment of duty mentioned in the preceding provisions of this sub-subparagraph 

shall be made in a single amount to the proper officer in whose area of control such 

supplier is situated or to such other officer as the Director may determine. 

(XII) (a) Any user of rebated fuel subject to different extent of rebate of duty may receive and 

mix it with distillate fuel or residual fuel oil on which the full duty has been paid in his 

fixed vessel provided such user, other than a supplier who uses such rebated fuel in 

the ordinary course of his business, alternates his purchases on each occasion at 

prices which include the different effective rates to the extent that such purchases are 

duly reconciled with uses of rebated fuel in circumstances which render it liable to a 

different effective rate of duty; 

(b) Failure to balance purchases with uses as provided for in the preceding provisions of 

this sub-subparagraph shall be deemed to be application of rebated fuel contrary to the 

provisions of the rebate item under which it was acquired and shall render such act 

and such fuel subject to the provisions of section 84(14) of the Act. 

(XIII)(a) A supplier of rebated fuel shall furnish to the proper officer in the form approved by the 

Director and at the times required by him, a return for any period of three months or as 

indicated by him, which shall include- 

(i) depot number; 

(ii) name, address and account number of purchaser; 

(iii) invoice number and date; 

(iv) quantity supplied at each effective rate of duty; 

(v) names and addresses of resellers purchasing rebated fuel at a price which 

includes any of the effective rates of duty; 

(vi) a progressive total of rebated fuel supplied to each purchaser at each effective 

rate of duty during any accounting year of the supplier. 

(b) A supplier shall maintain a record at his head office reflecting separate quantities of 

rebated fuel supplied or sold at prices which include in each case a rate of duty in 

excess of 3,65 UA per 1000 litres. 

(XIV)(a) Any supplier or reseller shall keep safely copies of the required invoices of purchases, 


11. 

supply or sales, disposals or uses, declarations (including ,blanket declarations which 

shall be kept in alphabetical order), the returns and such other books and documents 

relating to such purchases, supply or sales, disposals or uses, as the Director may 

require, for a period of two years from the date of such purchases, supply or sales, 

disposals or uses and have them available at all reasonable times for inspection by the 

proper officer. 

(b) Any user who- 

(i) obtains rebated fuel; or 

(ii) obtains rebated fuel as well as distillate fuel or residual fuel oil on which the full 

duty has been paid, 

shall keep safely all invoices and receipts, a record of use in the form approved by the 

Director and such other books and documents as the Director may require, for a period 

of two years from the date of use and have them available at all reasonable times for 

inspection by the proper officer. 

(XV) Copies of section 84(5) to (14) of the Act, the relevant rebate items and these Regulations 

shall be displayed prominently in the office of the supplier or reseller of rebated fuel. 

Item 411.00 

(1) Admission under rebate of duty of any goods provided for in item 411.00 shall, where 

applicable, be subject to a written declaration being furnished by the importer on or attached to the bill 

of entry in respect of such goods that it will be used only for the purposes specified and shall not be 

used or disposed of for any other purpose without the permission of the Director. 

(2) Admission of any goods as aforesaid shall further be subject to such conditions as the Director 

may impose including compliance with the regulations in Part IV hereof. 

12. 

Item 412.00 

(1) In respect of goods entered in terms of item 412.01 the relative bill of entry shall contain a 

declaration or be accompanied by a declaration, signed by the head of a Government department 

that- 

(a) 

(b) 

the goods in question are imported solely for experimental purposes; 

the importer has been authorized to conduct such experiments, which shall be specified; 

(c) such experiments are in the public interest and will be carried out under the control or 

supervision of the aforesaid department, and 

the relative bill of entry shall also contain a declaration, or be accompanied by a declaration by the 

importer that the goods so admitted under rebate will be used solely for experimental purposes, as 

well as an undertaking in writing by him that, if the goods or any portion thereof are sold, used or 

disposed of for any other purpose, the duty due thereon will be paid forthwith to the proper officer. 

(2) Admission of any goods under item 412.03 shall be subject to a written statement of the 

circumstances and particulars of the bequest and that the goods are for the importer's own use and 

not for sale, being furnished by the importer on or attached to the relative bill of entry, and to 

production to the proper officer of such evidence relating to such bequests as the proper officer may 

require. 

(3) Subparagraph (2) shall mutatis mutandis apply in respect of any goods entered under item 


412.04. 

(4) Any offer to abandon any goods to the department or application to destroy any goods under 

item 412.07 shall be subject to the following conditions- 

(a) 

(b) 

(c) 

(d) 

(e) 

it shall be made in writing by or on behalf of the owner of the goods and shall indemnify the 

department against any claim by any other person; 

it shall be unconditional; 

it shall state the full identifying particulars and description of the goods in question; 

it shall state the reason for abandonment or the reason why destruction and not 

abandonment is requested; 

it shall furnish full particulars of the place of entry and the number and date of the 

warehousing or other bill of entry in respect of the goods in question; 

(f) it shall be accompanied by the invoices and other documents relating to the importation of 

such goods; 

(g) 

(h) 

the owner shall be responsible for the cost of storage in and removal to the State 

Warehouse or any place of security indicated by the Director as well as for any other 

expenses including the cost of destruction, if any: 

Provided that removal need not be insisted upon; and 

if destruction is authorized by the Director the goods shall be destroyed under the 

supervision of the proper officer. 

(5) For the purpose of item 412.07 goods in respect of which security of the duty due has been 

furnished to the department are to be taken to be still under the control of the department. 

(6) Any loss in respect of which a rebate of duty is claimed under item 412.08 shall be proved to 

the satisfaction of the Director. 

(7) Any application for a rebate of duty under item 412.08 shall be submitted to the proper officer 

on a form approved by the Director and shall be accompanied by such documents as the Director 

may specify. 

(8) Subparagraph (7) shall mutatis mutandis apply to any application for a rebate of duty under 

item 412.11. Such application shall be in the form CE.110. 

(9) Paragraph 6(3) shall mutatis mutandis apply in respect of any motor vehicle entered under item 

412.11. 

(10) Paragraph 6(3) shall mutatis mutandis apply in respect of any motor vehicle entered under 

item 412.12. 

13. 

Item 460.00 

PART II 

TEMPORARY REBATES OF FISCAL AND CUSTOMS DUTIES 

(1) Goods cleared in terms of item 460.23 may not without the permission of the Director and 

payment of the full duty thereon to the proper officer be returned to the supplier of such goods in the 

common customs area and the supplier of such goods in the common customs area shall not accept 

any such goods returned to him before such permission has been obtained and such duty is paid by 


him. 

(2) Goods cleared in terms of item 460.23 shall not be used or retained for use by the person for 

whom they were so cleared, in a new or unused condition for any purpose other than as provided for 

in the item and shall not be transferred or sold or disposed of by him to any other person without the 

permission of the Director and before the full duty due thereon has been paid to the proper officer. 

(3) Goods cleared in terms of item 460.23 which, with the permission of the Director, are used or 

retained for use by the person for whom they were so cleared for any purpose other than as provided 

for in the item or transferred or sold or disposed of by him to any other person after a period of use in 

terms of the provisions of the item by the person for whom they were so cleared, are subject to 

payment of duty to the proper officer by the person for whom they were so cleared on the 

undermentioned basis and such duty shall, for the purposes of calculation thereof, be deemed to be 

included in any selling price- 

14. 

(a) 

(b) 

goods which are free of duty-no duty included in selling price; 

goods (not being motor cars) liable to an ad valorem rate of duty-duty at the appropriate 

rate; 

(c) goods (not being motor cars) liable to a specific rate of duty-one-tenth of the selling price; 

(d) 

goods (not being motor cars) liable to an ad valorem and a specific rate of duty or to an ad 

valorem or to a specific rate of duty-duty at the appropriate rate or one-tenth of the selling 

price, whichever amount of duty is greater; and 

(e) motor cars classified under tariff heading 87.02.10-one-tenth of the selling price or the full 

duty rebated on the first entry under rebate less 10 per cent of such duty for each 

completed period of six months, whichever amount of duty is greater. 

Item 470.00 

PART III 

TEMPORARY IMPORTATION OF GOODS UNDER REBATE OF 

FISCAL AND CUSTOMS DUTIES 

(1) The temporary admission of any goods under the provisions of item 470.00 shall be subject in 

each case to- 

(a) 

(b) 

such procedure; 

examination at time of importation and exportation; 

(c) marking for the purpose of subsequent identification; 

(d) method of entry on importation and exportation; 

(e) 

provision of security in the form of a cash deposit or bond furnished by a recognized bank or 

insurance institution in an amount not exceeding the duty involved: 

Provided that in respect of persons who regularly use the temporary admission 

procedure general security may be accepted, or, where payment of any duty due can be 

secured by other means, the requirement for security may be waived; and 

(f) such other conditions, 

as the Director may impose. 


(2) Temporary admission of any goods under item 470.00 shall be subject to the provisions of 

regulations 62 to 68(7), to the extent that the Director may require. 

(3) Goods admitted under the provisions of item 470.00 shall on importation be entered on such 

form as may be specified and on exportation on form CE.24. Such entries shall be coded separately 

for statistical purposes. 

(4) The importer shall, if required by the proper officer, produce a copy of the contract entered into 

with the owner in terms of which the imported goods are to be processed, repaired, cleaned or 

reconditioned for export. 

(5) The Director shall require the importer to register with him a rate of yield of the processed 

goods which will be obtained per unit of the imported goods. The rate of yield may be verified by the 

Director by reference to the manufacturing process. 

(6) Goods admitted under the provisions of item 470.00 shall be exported within six months from 

the date of entry thereof or within such further period as the Director may, in exceptional 

circumstances, allow. 

(7) Liability for the duty on any goods admitted under item 470.00 shall cease on production of 

proof of export of such goods. 

(8) Goods admitted in terms of the provisions of item 470.03 must be cleared on such form as may 

be specified at the time of importation and the processed or manufactured goods on form CE.23 or 

CE.24, as the case may be, at the time of export. 

(9) Goods admitted in terms of the provisions of item 470.03 must be used in the processing or 

manufacture of goods for export and such processed or manufactured goods must be exported within 

12 months of the date of entry of the imported goods or within such further period as the Director, in 

exceptional circumstances, allows. Applications for such extension must be in writing and must reach 

the Director prior to expiry of the 12 months' period. 

(10) Goods entered in terms of the provisions of item 470.03 or goods processed or manufactured 

from such goods may not be diverted for consumption in the common customs area unless the prior 

permission of the Director is obtained. 

(11) Where permission in terms of subparagraph (10) is obtained to divert such entered goods or 

such processed or manufactured goods for consumption in the common customs area, such imported 

goods or the imported content of such processed or manufactured goods shall be subject to duty 

based on the value for customs duty purposes at the time of importation and calculated at the rates 

applicable at the time of payment of such duty. 

(12) Liability for the duty on any goods admitted in terms of item 470.03 shall cease on 

presentation of a certificate that such goods have been processed or used in the manufacture of 

goods intended for export only, together with documentary proof that such processed or 

manufactured goods have been exported, or that due entry thereof has been made in terms of 

subparagraph (11). 

15. 

Item 480.00 

(1) The provisions of subparagraph (1) of paragraph 14 shall mutatis mutandis apply in respect of 

any goods specified in and entered under item 480.00. 

(2) Notwithstanding the provisions of any other regulation under item 480.00, carnets for the 

temporary admission of goods issued under the provisions of section 40 of the Act shall be accepted 

in lieu of import and export documents and as the security for any duty in respect of the following- 

Item Goods 


Item Goods 

480.10 Goods for display or use at exhibitions, fairs, meetings or similar events. 

480.15 Professional equipment (including ancillary apparatus and accessories) owned 

by persons resident abroad, for use solely by or under the supervision of a 

visiting person. 

480.35 Commercial samples owned abroad and imported for the purposes of being 

shown or demonstrated in Botswana for the soliciting of orders for goods to be 

supplied from abroad. 

(3) Goods temporarily admitted under item 480.00 shall on importation be entered on such form as 

may prescribed and on exportation on form CE.24. Such entries shall be coded separately for 

statistical purposes. 


statistical purposes. 

(4) Where articles cannot satisfactorily be identified by foreign seals, by marks, by numbers or 

other identification permanently affixed to them, by description, by photographs or by sampling, 

customs and excise marks or seals shall be affixed to them. 

(5) The maximum time limit for the re-exportation of goods admitted under item 480.00 shall, in the 

case of goods admitted under a carnet, not exceed the period of validity of that carnet, and, in respect 

of other goods, it shall be six months from the date of entry thereof or within such further period as the 

Director may, in exceptional circumstances, allow. 

(6) Goods temporarily admitted may be exported through any competent customs and excise 

office and may be made in more than one consignment. 

(7) On the exportation of goods temporarily admitted under item 480.00 the documents produced 

at the time of entry shall be produced to the proper officer, if so required. 

(8) The liability of the importer for duty in respect of goods temporarily admitted shall cease on 

exportation of the goods provided exportation takes place under official supervision if so required by 

the proper officer, or on production of proof of export of the goods. 

(9) On request by the importer, and subject to the permission of the proper officer, temporary 

admission under item 480.00 may be terminated by entering the goods for home consumption, by 

storing the goods in a customs and excise storage warehouse with a view to their exportation, by 

abandonment of the goods to the department, or on their destruction under official supervision, 

without expense to the State. 

(10) Goods temporarily admitted which are entered for home consumption shall be dutiable at the 

value at the time of importation and at the rate of duty, current at the time of such entry. 

(11) The following importers are eligible to import commercial samples under item 480.35- 

(a) 

(b) 

commercial travellers and other representatives of firms abroad who visit Botswana 

temporarily with their samples for the purpose of securing orders; 

persons or firms established in Botswana, including agents for foreign firms, to whom 

samples may be sent by firms abroad, free of charge, for the same purpose; or 

(c) a prospective customer m Botswana to whom a sample is sent on free loan for inspection 

and demonstration with a view to obtaining an order for similar goods, provided the sample 

is returned abroad whether or not an order is obtained. 

(12) Except in exceptional circumstances, only one sample of each description, range, type or 

colour of an article will be allowed temporary admission under item 480.35. Identical articles imported 

by the same importer in such quantities that, taken as a whole, they do not constitute samples as 

understood in ordinary commercial usage will not be granted temporary admission. 

(13) Each sample admitted under item 480.35 must be an article representative of a particular 

category of goods already produced or to be produced abroad, imported solely for the purpose of 

being shown or demonstrated free of charge to prospective customers. 

16. 

Item 490.00 

(1) The provision of subparagraph (1) of paragraph 14 shall mutatis mutandis apply in respect of 

any goods specified in and entered under item 490.00. 

(2) Temporary admission of any goods under item 490.00 shall, except as may be provided for in 

any other regulation under item 490.00, be subject to the provisions of subparagraphs (3) to (10) of 


paragraph 15. 

(3) Pallets temporarily imported under item 490.35 by a pallet operator, either laden or for loading 

with cargo for export, shall, on application by the operator, be admitted without production of customs 

and excise documents either at importation or at re-exportation and without the furnishing of security. 

(4) The pallet operator shall keep records of pallets temporarily admitted under item 490.35 and 

shall supply, on request, detailed information regarding the movement of each pallet granted 

temporary admission, including the dates and places of entry into and exit from Botswana. 

(5) Non-returnable pallets of insubstantial value shall be regarded as packaging for the imported 

goods in terms of General Note VI to Schedule No. 1 to the Act. 

FIFTH SCHEDULE 

SPECIFIC DRAWBACKS AND REFUNDS OF FISCAL AND 

CUSTOMS DUTIES 



PART 1 

SPECIFIC DRAWBACKS OF FISCAL AND CUSTOMS DUTIES 

1. Any person desirous of claiming a drawback of duty under any item of Part 1 of Schedule No. 5 

to the Act in respect of any goods specified in such item, shall make application to the Director 

through the proper officer on a form approved by the Director for registration to entitle him to such 

drawback and for registration of the premises where such goods will be used. 

2. Regulations 62(2), (3), (8) and (9) and 63 shall mutatis mutandis apply in respect of any 

drawback claimed under any item in Part 1 of Schedule No. 5 to the Act and for that purpose any 

reference to Schedule No. 3, 4 or 6 to the Act shall be deemed to include a reference to Part 1 of 

Schedule No. 5 to the Act and any reference to a rebate of duty shall be deemed to be a reference to 

a drawback of duty. 

3. The Director may require any applicant for registration under paragraph 1 of this Schedule to 

provide for a separate store, vessel, tank, yard or other place, in respect of which regulation 64(1) and 

(2) shall mutatis mutandis apply, for the storage of goods specified in any item of Part 1 of Schedule 

No. 5 to the Act in respect of which registration is sought under paragraph 1. 

4. Every registrant shall keep a stock record which shall be in a form approved by the Director and 

shall show such particulars as the Director may require in each case. Such particulars shall be 

entered daily. 

5. The Director may require any registrant to keep such working records as he may decide in the 

case of the conversion of the goods specified in any item of Part 1 of Schedule No. 5 to the Act into 

the goods which are to be exported and such other particulars as he may decide or to keep such 

samples, invoices or other documents as he may decide. 

6. Every applicant shall submit to the proper officer with his application for registration in terms of 

paragraph 1 a statement indicating the methods he proposes to follow for the purposes of proving that 

any imported materials specified in any item of Part 1 of Schedule No. 5 to the Act in respect of which 

registration is sought have been used in the manufacture of the products specified in such item and 

that he is entitled to a drawback in respect of the duty on such materials. 

7. Every registrant shall notify the proper officer immediately, or in advance, of any change or 

contemplated change in the registered name under which he trades, the address of his registered 

premises, the nature of the materials obtained by him under Part 1 of Schedule No. 5 to the Act and 

the nature of the goods manufactured therefrom or the method by which it is his intention to prove his

claim to a drawback in respect of such materials. 

8. The Director may require that the forms to be used by any registrant under such items of Part 1 

of Schedule No. 5 to the Act as he may decide shall be registered with him and no registrant under 

such item shall depart from such formula except with the permission of the Director. 

9. Any application for a drawback of duty under any item of Part I of Schedule No. 5 to the Act 

shall be submitted to the proper officer on the specified form (form CE.66) together with an application 

for drawback on form CE.64 and such supporting evidence as the proper officer may require. 

10. Every registrant shall establish and prove to the Director the quantity of each class or kind of 

imported goods specified in the item of Part 1 of Schedule No. 5 to the Act actually incorporated or 

used in any exported products specified in the said item and also the quantity of waste of such 

imported goods incurred in the manufacture of such exported product. If in the opinion of the Director 

such waste is normal for the product in question, he may accept a claim for a drawback of the duty on 

such imported goods actually incorporated or used in such exported product and the normal waste 

incurred in the manufacture of such exported product. 

11. No drawback of duty in excess of the duty actually paid on importation of any goods specified 

in any item of Part 1 of Schedule No. 5 to the Act shall be paid in terms of the said Part and the onus 

of proving the amount of duty so paid on importation of such goods to the satisfaction of the Director 

shall rest upon the registrant claiming a drawback in respect of such goods. If such goods were 

imported or cleared for payment of duty by a person other than the claimant in question, such 

claimant shall obtain and submit an authenticated copy of the relative bill of entry from such person or 

arrange for such copy to be submitted to the proper officer by such person. 

12. Any claim for a drawback of duty in terms of Part 1 of Schedule No. 5 to the Act shall be based 

on the consignments of the imported goods in question which have been in the possession of the 

claimant for the longest period. 

13. The Director may accept a claim for a drawback of duty on any goods specified in Part 1 of 

Schedule No. 5 to the Act from a person other than the manufacturer of the exported product and he 

may authorize a drawback of duty to an exporter who is not the importer or a person who paid the 

duty on entry for home consumption, provided the rights of the last-mentioned are not prejudiced. No 

claim for drawback in terms of this paragraph shall be accepted by the Director unless the said 

manufacturer is registered in terms of and has complied with paragraphs 1 to 8 of this Schedule and 

the Director may require that any products manufactured from any such imported goods shall be 

given such identifying mark or number as he may decide and that any declaration by such 

manufacturer as mentioned in this paragraph shall refer to such mark or number. 

14. In respect of any goods referred to in the proviso to section 84(15) of the Act, the following 

conditions shall apply- 

(1) The quality, type and description of any locally manufactured goods of the same class or kind 

as the specified imported goods used in the manufacture of any exported product specified in the item 

relating to such imported goods shall be approximately the same as the quality, type and description 

of such imported goods to which any claim for drawback of duty relates. 

(2) Such specified imported goods shall be used only in accordance with the provisions of the item 

of Part 1 of Schedule No. 5 to the Act in which they are specified and shall not be used, sold or 

disposed of for any other purpose. 

(3) Any claim for drawback of duty shall be based on duty paid on the consignments of the 

specified imported goods in the order in which they were acquired by the registrant or, if the Director 

is satisfied that this method is not practicable and different values or different rates of duty applied in 

respect of different consignments of such imported goods, he may determine an amount of duty and 


such amount shall be deemed to be the amount of duty paid in respect of such imported goods. 

(4) For the purposes of this regulation the Director may determine the quantity of exported goods 

which shall be deemed to have been manufactured from any given quantity of specified imported 

goods or the quantity of specified imported goods which shall be deemed to have been used in the 

manufacture of any given quantity of exported products manufactured therefrom. 

15. The Director may accept a claim for a drawback of duty on any goods specified in any item of 

Part 1 of Schedule No. 5 to the Act and incorporated or used in any goods exported on or after the 

date on which the claimant in question was registered in terms of paragraph 1 of this Schedule, 

provided the Director is satisfied that the provisions of the said item and the relative regulations have 

been materially complied with in respect of such goods. 

PART 2 

REGULATIONS REGARDING THE REFUNDS OF FISCAL AND CUSTOMS DUTIES 

ON GOODS EXPORTED IN THE SAME CONDITIONS AS IMPORTED 

(Part 2 of Schedule No. 5 to the Act) 

16. The granting of a refund of duty on any goods specified in and exported in terms of item 

522.00 shall be subject to the following conditions- 

(1) A copy of the bill of entry relating to the importation of such goods or such other or additional 

evidence of the payment of duty on and the identity of such goods shall be submitted by the person 

claiming the refund. 

(2) The identity of such goods shall be established to the satisfaction of the proper officer before 

exportation takes place and for that purpose any documents produced to the proper officer at the time 

of importation of such goods shall again be produced. 

(3) Such evidence of exportation as the Director may require shall be produced. 

(4) Item 522.00 shall not apply to goods which have already gone into use in the common customs 

area except where there has been limited use in cases where such use is indispensable to reveal any 

inherent defect or to establish that the goods do not conform to the conditions of the contract. The 

period of limited use may be determined by the Director. 

17. Any application for a refund of duty in terms of item 522.00 shall be submitted on the specified 

form which shall be completed in detail and shall be supported by evidence of compliance with the 

conditions stated in paragraph 16 and by the evidence required in terms of the said paragraph. 

18. Where the proper officer considers it necessary that any goods to be exported under item 

522.00 shall be examined or that such goods or their containers shall be sealed by an officer, the 

exporter shall pay at the prescribed rates for the attendance of such officer. 

19. In addition to paragraphs 16 to 18 the undermentioned provisions shall apply in respect of the 

items in Part 2 of Schedule No. 5 to the Act enumerated below. 

20. The provisions of paragraph 12(4) of the Fourth Schedule shall mutatis mutandis apply in 

respect of any refund of duty claimed under the provisions of item 522.02 as the result of 

abandonment of the goods. 

21. No person shall be granted any refund of duty for which provision has been made in item 

522.03 unless the bill of entry for export is at the time of passing thereof accompanied by an 

application for a refund in the prescribed form (form CE.63): 

Provided that, in the case of goods to be exported by parcel post or from a place where there is no 

customs and excise office, the exporter shall, prior to the export of the goods, deliver the said 


application for refund to the proper officer at the customs and excise office nearest the place from 

where the goods are to be exported, and that the said goods shall not be exported until permission to 

export has been granted by the proper officer. 

22. No person shall be granted the refund of duty for which provision has been made in item 

522.04 unless such person has complied with the conditions of the said item and- 

(a) 

(b) 

the return of the goods to the sender has taken place under the supervision of a customs 

and excise officer or post office official and proof of payment of duty on importation has 

been furnished to the satisfaction of that officer or official; 

the application for refund is in a form approved by the Director and is supported by a 

certificate signed by the customs and excise officer or post office official concerned to the 

effect that the requirements of subparagraph (a) have been met. 

PART 3 

REGULATIONS REGARDING THE MISCELLANEOUS REFUNDS 

OF FISCAL AND CUSTOMS DUTIES 


(Part 3 of Schedule No. 5 to the Act) 

23. Any refund of duty under item 531.00 shall be subject to the following conditions- 

(1) The importer shall report the circumstances in which any goods are destroyed to the proper 

officer immediately and shall immediately take steps to prevent further loss. 

(2) The importer shall arrange with the proper officer for an examination under official supervision 

of the consignment involved in such loss to establish the nature and the quantity of the goods 

destroyed and such loss shall be certified by the proper officer. 

(3) An application for refund of duty shall be made in writing to the proper officer by the importer of 

the goods, on a form approved by the Director, stating the circumstances in which the goods in 

question were destroyed. 

(4) Such application shall be supported by the record of the examination mentioned in 

subparagraph (2), certified by the proper officer, and the supplier's invoices and other documents 

relating to such goods. 

24. Paragraph 12(4) and (5) of the Fourth Schedule shall mutatis mutandis apply in respect of any 

refund of duty claimed under item 532.00. 

25. Any person who has purchased kerosene (paraffin), distillate fuels (for example, gas oil or 

diesel oil) or residual fuel oil (furnace oil) at a price inclusive of the full duty and has used such oil for 

purposes other than road transport, not being public passenger bus transport services or road 

transport for agricultural purposes (including forestry), may apply for a refund of the duty to the extent 

specified in item 533.00, subject to the conditions that such application is made on the prescribed 

form (form CE.66) and is received by the department within one month of the date of purchase of the 

said oil (provided that the Director may, in such circumstances as he may consider exceptional, 

consider any such application after expiration of such period) and is supported by the receipted 

account or cash sale invoice, as the case may be, and by a declaration in the following form- 

"I, ............................................. hereby declare that the total quantity of ........................... 

litres of oil shown on the attached invoice has been used by me for the purpose of 

................. 

Date ............................................... Signature ...................................".

26. Any scheduled air service operator licensed to undertake scheduled flights who has purchased 

aviation fuel (aviation kerosene and aviation spirit) at a price inclusive of the full duty and has used 

such aviation fuel on scheduled flights, may apply for a refund of the duty to the extent specified in 

item 533.00 subject to the conditions that such application is made on the prescribed form (CE.66) 

and is received by the department within one month of the date of purchase of the said aviation fuel 

(provided that the Director may, in such circumstances as he may consider exceptional, consider any 

such application after expiration of such period) and is supported by the receipted account or cash 

sale invoice, as the case may be, and the aviation fuel delivery receipt. The application for refund of 

duty must include a declaration of use in such form as the Director may require. 

1. 

SIXTH SCHEDULE 

SPECIFIC REBATES AND REFUNDS OF EXCISE DUTIES 



In addition to any relative regulations the provisions of this Schedule shall apply in respect of the 

goods specified in the items of Schedule No. 6 to the Act mentioned in such provisions. 

2. 

Item 601.00 

(1) Paragraph 2 of the Fourth Schedule shall mutatis mutandis apply in respect of any goods 

specified in and entered under item 601.01 but for that purpose any reference in paragraph 2(4)(e) of 

the Fourth Schedule to full duty shall be deemed to be a reference to the full excise duty rebated in 

terms of item 601.01 to the State body concerned (excluding any duty rebated in terms of item 

609.17). 

(2) Paragraph 3(1) to (4) of the Fourth Schedule shall mutatis mutandis apply in respect of any 

goods specified in and entered under item 601.02. 

(3) The relative provisions of paragraphs 4(1) and (2) and 12(1) of the Fourth Schedule shall 

mutatis mutandis apply in respect of any goods specified in and entered under item 601.03. 

(4) Any goods entered under item 601.03 shall be kept under lock and key until required for use 

and the hospital or institution concerned shall exercise adequate control to prevent the use or 

disposal of any such goods for any purpose other than the official purposes of such hospital or 

institution or the purposes specified in the said item. Entry of such goods shall further be subject to 

such conditions as the Director may impose in each case and the duty due thereon shall forthwith be 

paid to the proper officer on any such goods not used for official or specified purposes, as the case 

may be. 

(5) Goods entered under the provisions of item 601.05 shall not be returned to the supplier thereof 

in the common customs area or transferred to any other person or sold or disposed of without the 

permission of the proper officer. Paragraph 3(4) of the Fourth Schedule shall mutatis mutandis apply 

in respect of any such goods returned to the supplier in the common customs area or transferred to 

any other person or sold or disposed of with the permission of the proper officer. 

(6) Paragraph 6(3) of the Fourth Schedule shall mutatis mutandis apply in respect of any motor 

vehicle entered under item 610.07. 

3. 

Item 602.00 

Paragraph 6(1) to (3) of the Fourth Schedule shall mutatis mutandis apply in respect of any goods 

specified in and entered under item 602.01 but for that purpose any reference in paragraph 6(3) of the 

Fourth Schedule to full duty shall be deemed to be a reference to the full excise duty rebated in terms

of item 602.01 to the representative in question (excluding any duty rebated in terms of item 609.17). 

4. 

Item 603.00 

(1) Regulation 24 shall mutatis mutandis apply in respect of any goods specified in and entered 

under item 603.01 or any such goods in respect of which a refund of duty is claimed under item 

603.01. 

(2) Any refund of duty in terms of item 603.01 in respect of any goods exported shall be limited to 

the duty actually paid in respect of such goods. 

(3) Any person claiming any refund of duty in terms of item 603.01 in respect of any goods 

exported, shall produce evidence to the satisfaction of the Director of the duty actually paid or such 

goods and if no such evidence can be produced, the Director may determine the amount of duty to be 

refunded in respect of such goods. 

(4) The Director may exempt any goods liable to an excise stamp duty under Part 2 of Schedule 

No. 1 to the Act from the requirement of being stamped if such goods are intended for export 

(including supply as stores for foreign-going aircraft) subject to such conditions as he may impose. 

Such goods shall not be permitted to enter home consumption without being stamped and on export 

of such unstamped goods any reference to a rebate or refund of duty in item 603.01 in respect of 

such goods shall be construed to exclude any reference to any stamp duty thereon. 

5. 

Item 604.00 

(1) Any person entitled to a rebate of duty under item 604.00 shall furnish to the proper officer on 

demand full particulars of the receipt, nature and use of any goods obtained under the provisions of 

the said item. 

(2) Use or supply of any goods specified in item 604.00 by or to any person under rebate of duty 

shall be subject to such conditions, declaration, undertakings or returns as the Director may decide. 

(3) The Director may permit any wine-growers' co-operative agricultural society to remove from the 

customs and excise warehouse (including any special warehouse) of such society, on one bill of 

entry, such quantities of the goods specified in items 604.03 and 604.04 as he may decide, to any 

room or place approved by him for supply to persons entitled to rebate of duty under the said items on 

such conditions as he may decide. 

(4) No wine-growers' co-operative agricultural society or holder of a wine farmers' licence or 

producer of any goods specified in item 604.00 shall supply such goods to any person not entitled to 

obtain such goods under rebate of duty or in excess of the quantity specified in the said item unless 

the duty thereon has been paid and no person shall accept any such goods to which he is not entitled 

from any such society, holder or producer, unless the duty thereon has been paid with the permission 

of the proper officer. 

(5) No person who is entitled to obtain or use any goods under rebate of duty under item 601.00 

shall sell or dispose of any such goods to any other person, whether or not the latter person is entitled 

to a rebate of duty under the said item and no person shall accept any such goods so obtained under 

rebate of duty if he is not entitled thereto under the Act and these Regulations. 

6. 

Item 605.00 

The provisions in the Fifth Schedule hereto shall mutatis mutandis apply to any refund of duty 

under item 605.00 and for that purpose any reference to Schedule No. 5 to the Act shall be deemed 

to be a reference to item 605.00. 

7. 

Item 606.00 


(1) No excisable goods specified in item 606.00 for use in the manufacture of other excisable 

goods shall be used in such manufacture except under sections 27, 35 and 72 of the Act and the 

relative regulations. 

(2) Except as specified herein, no excisable goods specified in item 606.00 for use in the 

manufacture of other excisable goods so specified shall be removed under the provisions of the said 

item from the customs and excise warehouse where such goods were manufactured or used for the 

purpose of manufacture of such other excisable goods, without the permission of the proper officer. 

(3) The use of any goods specified in item 606.00 in the manufacture of any other excisable goods 

so specified shall be subject to such conditions as the Director may impose in each case and to the 

keeping by the licensee in question of such records of any manufacturing operation as the Director 

may decide. 

(4) In addition to any other relative regulation, the provision under this item shall apply in respect of 

the excisable goods specified in the items mentioned in such provisions. 

(5) Unfortified still wine entered for use in the manufacture of fortified still wine-Item 606.04.05 (1)- 

(a) Except with the permission of the proper officer, no fortification of unfortified wine in the 

manufacture of fortified wine shall take place without official supervision and such notice 

and particulars of any intended fortification operation as the proper officer may require shall 

be given to him by the manufacturer of the fortified wine in question. 

(b) The minimum quantity of unfortified wine which may be fortified in any one operation and in 

any particular vessel shall be 1140 litres but the proper officer may permit a smaller quantity 

to be so fortified in circumstances which he considers exceptional. 

(c) Such returns as the Director considers necessary and in such form as he may decide shall 

be rendered to the proper officer by the manufacturer of the fortified wine in question 

immediately after completion of every fortification operation. 

(6) Unfortified still wine entered for use in the manufacture of spirits-Item 606.04.05(3)- 

(a) Unfortified wine acquired in terms of subparagraph (3) of item 606.04.05 shall be kept apart 

from any other wine to the satisfaction of the proper officer. 

(b) Unfortified wine, other than unfortified wine acquired as distilling wine, shall be removed to 

the charger tanks only under the supervision of the proper officer and secured to his 

satisfaction. 

(c) Unfortified wine for the distillation of rebate spirits (as defined in paragraph 10(4) of this 

Schedule) shall be stored in vessels specially set apart for such purpose. These vessels 

shall be subject to approval by the proper officer for the purpose and shall be marked, 

numbered and gauged to his satisfaction. All such vessels shall be kept clean and sweet 

and reasonably free from such bacteria as may affect the quality of the wine after approval 

thereof by the Director. 

(d) All approved vessels containing wine for the distillation of rebate spirits shall be locked or 

otherwise secured to the satisfaction of the proper officer. 

(e) Every manufacturer shall keep on the premises where rebate spirits are distilled a register 

in respect of each vessel approved in terms of subparagraph (c), showing the quantity in 

litres as well as litres at 11 per cent alcohol by volume and the strength of the wine received 

and removed and such register shall at all times be accessible to the proper officer and 

ready for his inspection. At the end of each month a proper balance of such wine shall be 

struck. 


(f) A fair average sample of the unfortified wine intended for the distillation of rebate spirits 

shall be submitted to the Director for approval. Such sample shall be taken, where possible, 

by or under the supervision of the proper officer and shall be sealed by him, and the 

manufacturer concerned shall forward such sample and furnish the declaration on the 

approved form in support of such sample to the Director, who shall set forth his decision 

concerning the approval of such sample in a certificate. 

(g) 

In the event of such sample of unfortified wine submitted not being approved by the 

Director, the wine from which such sample was drawn shall immediately be removed from 

the approved vessel and the removal recorded in the register. 

(h) Unfortified wine approved by the Director for the distillation of rebate spirits shall be 

removed from the approved vessels to the pre-heater or still through a closed pipe of a 

material approved by the Director, secured to the vessel and pre-heater or still in a manner 

satisfactory to the proper officer, and no spirits shall be submitted to the Director for 

certification unless such wine has been so removed. 

(i) Unfortified wine approved for distillation of rebate spirits may, with a view to preservation, be 

topped or fortified with rebate spirits certified by the Director and wine so fortified or topped 

shall not be regarded as fortified wine on distillation. 

(j) No distilling operations shall be commenced unless the whole distilling system has been 

secured by means of customs and excise locks or seals to the satisfaction of the proper 

officer. Distillation of wine in the manufacture of rebate spirits shall be fractional and 

non-continuous. 

(k) The pipes used by a distiller in connection with the distillation of rebate spirits shall be 

copper or other material approved by the Director and shall be closed throughout their 

entire length. The discharge ends of pipes shall be secured in the receivers in a manner 

approved by the Director. 

(l) All spirit receivers for rebate spirits shall be constructed of a material approved by the 

Director. 

(7) Fortified still wine entered for use in the preservation or sweetening of unfortified still wine-Item 

606.04.10(2)- 

(a) Except with the permission of the proper officer, all preservation or sweetening operations in 

terms of item 606.04.10(2) shall take place under official supervision and such notice as the 

proper officer may require shall be given to him by the licensee of the particulars of any 

intended operation of preservation or sweetening of unfortified still wine. 

(b) Fortified still wine entered under rebate of duty under this provision shall not be used in the 

preservation or sweetening of unfortified still wine if the alcoholic strength of such unfortified 

still wine is thereby increased by more than 0,6 per cent of alcohol by volume at 15°C per 

annum and if so used such fortified wine shall be dutiable separately at the appropriate rate 

of duty applicable to such fortified wine and the total quantity of the blended wine shall be 

dutiable in accordance with the provisions of Note 5 to Chapter 22 of Part 1 of Schedule No. 

1 to the Act. 

(8) Fortified still wine entered for use in the manufacture of spirits-Item 606.04.10(3)- 

Fortified still wine entered for distillation in the manufacture of spirits may, with the permission of 

the proper officer, be diluted with water. 

(9) Sparkling wine entered for use in the manufacture of spirits-Item 606.04.15(1)- 

Sparkling wine entered for distillation in the manufacture of spirits may, with the permission of the 


proper officer, be diluted with water. 

(10) Plain spirits entered for use in the manufacture of petrol by mixing with petrol-Item 

606.04.20(1)- 

(a) The proper officer shall, in the discretion of the Director, take samples of the wood naptha, 

benzine, and pyridine bases or other substances intended for use as denaturants in petrol, 

and he shall submit the samples to any chemical laboratory designated by the Director. 

Unless a certificate is received from such laboratory to the effect that the substances are of 

the standards approved by the Director, they shall not be permitted to be used for the 

purpose aforesaid. Such denaturants shall be kept in vessels secured to the satisfaction of 


(b) The Director may require any manufacturer to pay any reasonable expenses incurred by an 

officer who is to supervise any operation by direction of the Director, including payment at 

the prescribed rate for the officer's attendance. 

(11) Plain spirits entered for use in the manufacture of acetic acid by a process other than acetic 

fermentation-Item 606.04.20(2)- 

Any spirits entered for use for this purpose shall be denatured to the satisfaction of the Director. 

(12) Plain spirits entered for use in the manufacture of acetic acid by a process of acetic 

fermentation-Item 606.04.20(3)- 

Any spirits entered for use for this purpose shall be denatured to the satisfaction of the Director. 

(13) Wine spirits or grape spirits entered for use in the manufacture of fortified still wine-Item 

606.04.25(1)- 

(a) The strength of wine spirits or grape spirits used for fortification or preservation purposes 

shall not be lower than 60 per cent alcohol by volume. 

(b) The proper officer may, subject to such conditions as he may impose, permit the removal of 

spirits from any customs, excise and sales duty warehouse for the purpose of fortification of 

wine in another such warehouse or the use of spirits in the same warehouse for such 

purpose without the licensee obtaining the prior permission of the proper officer provided 

such removal or use of such spirits is covered by a certificate for the removal of 

excisable/specified goods ex-warehouse (form CE.32) which shall be deposited in the entry 

box in such warehouse in terms of regulation 22(2) prior to such removal or use. 

(c) No spirits forwarded under a certificate of removal to a wine-grower for fortification or 

preservation purposes may be kept unused in the wine-grower's customs, excise and sales 

duty warehouse for a period longer than 30 days without the special permission, in writing, 

of the proper officer. 

(d) For the purposes of this subparagraph grape spirits means the distillate resulting from the 

distillation of grape juice fermented on the husks together with the husks of the grapes from 

which that juice was obtained. 

(14) Wine spirits or grape spirits entered for use in the topping or preservation of unfortified still 

mine-Item 606.04.25(2)- 

With the exception of wine spirits or grape spirits entered for use in the topping or preservation of 

any class or kind of unfortified still wine as the Director may decide, subparagraph (7) shall mutatis 

mutandis apply in respect of any spirits used under item 606.04.25(2). 


(15) Manufactured Tobacco-Item 606.04.30- 

The clearance of cigarette tobacco or pipe tobacco under rebate of duty under item 606.04.30 

shall be subject to such conditions as the Director may impose in each case. 

(16) Petrol and aviation spirit entered for use in the manufacture of petrol and aviation spirit by 

mixing with spirits manufactured in Botswana-Item 606.05.10(1)- 

Subparagraph (10) shall mutatis mutandis apply in respect of any mixing in terms of item 

606.05.10(1). 

(17) Petrol and aviation spirit entered for use in the manufacture of petrol and aviation spirit by 

mixing with spirits manufactured in Botswana-Item 606.05.20(1)- 

Subparagraph (10) shall mutatis mutandis apply in respect of any mixing in terms of item 

606.05.20(1). 

(18) Residual fuel oils entered for use in the manufacture of base oils for prepared lubricating 

oils-Item 606.05.30- 

The clearance of residual fuel oils under rebate of duty under item 606.05.30 shall be subject to 

such conditions as the Director may impose in each case. 

(19) Excisable goods in a customs, excise and sales duty warehouse, entered for use in the 

manufacture by reprocessing of excisable goods of the same or another class or kind-Item 606.22.10- 

The clearance of any goods under rebate of duty under item 606.22.10 shall be subject to such 

conditions as the Director may impose in each case. 

8. 

Item 607.00 

(1) (a) Regulations 62 to 68(7) (excluding regulation 67(1) to (4)) shall mutatis mutandis apply 

in respect of any goods specified in and entered under item 607.04.05(1). 

(b) Except with the special permission of the proper officer a quantity of fortified or 

unfortified still wine of less than 1140 litres for any single conversion into vinegar by a 

process of acetic fermentation shall not be entered under rebate of duty under item 

607.04.05(1). Any wine entered under the said item shall, except with the special 

permission of the proper officer, be denatured under official supervision on the 

registered premises of the registrant by the addition of vinegar to such extent that the 

acidity of the mixture shall be equivalent to at least one per cent by mass of acetic acid. 

The registrant shall inform the proper officer of the date and time when any 

manufacturing operation involving the wine in question is to take place. 

(2) (a) No spirit entered under item 607.04.10(1) shall be methylated except by the licensee of 

a customs and excise manufacturing warehouse approved for the manufacture of 

spirits and in accordance with Part IV of the Act and the relative regulations. 

(b) The methylation of spirits shall take place only in a room or place which has been 

specially set aside in such manufacturing warehouse for that purpose and which has 

been approved by the proper officer for such purpose. 

(c) No methylation of spirits under item 607.04.10(1) shall take place except under official 

supervision and the licensee who intends to methylate any spirits shall give the proper 

officer such notice and particulars of such intended methylation as he may require. 

(d) Only the following (and no other spirits) may be used for methylation: Unsweetened 

and unflavoured spirits of such strength as will ensure that the methylated spirits shall 


e of a strength of not less than 91,4 per cent alcohol by volume. 

(e) The quantity of spirits entered or used for methylation at any one time shall not, except 

with the permission of the Director, be less than 1140 litres. 

(f) The methylation of spirits shall be restricted to the following- 

(i) non-coloured methylated spirits, which shall mean spirits methylated in 

accordance with sub-subparagraph (g) below; 

(ii) mineralized methylated spirits, which shall mean non-coloured methylated spirits 

to which has been added not less than 0,15 grams of powdered aniline dye 

(methyl violet) and two grams benzyldiethyl ((2,6-xylyl carbomoyl) methyl) 

ammonium benzoate for every 100 litres of non-coloured methylated spirits and 

not less than 0,375 per cent by volume mineral naphtha of a relative density of 

not less than 0,796 at 20° Celsius. 

(g) The Director may authorize methylated spirits to be prepared according to any of the 

following formulae: 


litres 

(i) Spirits 95,0 

Crude methyl alcohol or methanol 3,5 

Pyridine bases 1,5 

100,0 

(ii) Spirits 97,5 

Simonsen oil 1,0 


100,0 

(iii) Spirits 95,0 

Normal butyl alcohol or isobutyl alcohol 4,0 


100,0 

(iv) Spirits 95,0 


Petrol (excluding petrol manufactured in terms of item 

606.00) 

1,5 

100,0

(v) Spirits 95,0 


Benzine 1,5 


100,0 

Notwithstanding the above, in the case of non-coloured methylated spirits manufactured in 

accordance with formula (i) or (iii) and required for hospital or laboratory purposes, the 

pyridine bases may, with the special permission of the Director, be dispensed with. In such 

cases the quantity of crude methyl alcohol, methanol, normal butyl alcohol or isobutyl 

alcohol shall be increased to 6,0 per cent. 

(h) Any crude methyl alcohol or methanol referred to in sub-subparagraph (g) above shall be of 

a strength of not less than 91,4 per cent alcohol by volume, and all the other substances 

referred to in the said sub-subparagraph shall conform to such specifications as the Director 

may determine. 

(i) Before a licensee carries out any process of methylation, the proper officer shall submit 

samples of such substances prescribed in sub-subparagraph (g) above for use in the 

methylation of spirits as may be specified by the Director to any chemical laboratory 

designated by the Director, and, unless a certificate is received from such laboratory to the 

effect that the substances are of the standards approved by the Director, they shall not be 

permitted to be used for the purpose aforesaid. Such denaturants shall be kept in vessels 

secured to the satisfaction of the proper officer. 

(j) Every vessel in which a licensee stores, keeps or supplies non-coloured methylated spirits 

or mineralized methylated spirits shall be labelled in such a manner as to show that the 

methylated spirits are non-coloured or mineralized, as the case may be. 

(k) A licensee shall keep stock accounts in a form approved by the Director in which he shall 

enter daily, separately, the particulars of non-coloured and mineralized methylated spirits 

manufactured by him and removed from stock, and such stock accounts shall at all times be 

accessible to the proper officer and ready for his inspection. 

(l) Invoices, consecutively numbered and in duplicate sets, shall be completed by every 

licensee in respect of all disposals of methylated spirits, and the duplicates of such invoices 

shall be made available to the proper officer on demand. 

(m) In Botswana a licensee may supply mineralized methylated spirits only to a general trader 

who holds a general trading licence issued under the Trade Act, or to a chemist who is 

registered under the Medical, Dental and Pharmacy Act and who is licensed under the 

Trade and Liquor Act, or to co-operative societies registered under the Co-operative 

Societies Act and with the Director, and non-coloured methylated spirits only to a person 

registered with the Director. 

(n) The Director may, on application, authorize and register any person to obtain non-coloured 

methylated spirits from a licensee or from a specially registered person, for use by the State 

or other bodies mentioned in items 601.03.10(1) and (2) or in the manufacture of articles not 

elsewhere prohibited, or for any other purpose approved by the Director. The authority shall 

not be granted until the applicant has made a declaration on the application form as 

prescribed by the Director, that he will use such non-coloured methylated spirits solely for

the purpose authorized. 

(o) No licensee or person registered in terms of sub-subparagraph (n) above shall, apart from 

propellants approved by the Director, add to or mix with methylated spirits any essential oil, 

flavouring matter or any other substance: 

Provided that the Director may allow a licensee to add a quantity of resin, not being 

less than 85 grammes per 4,5 litres, to non-coloured methylated spirits for supply to 

furniture-makers for polishing furniture and such furniture-makers shall be exempted from 

the requirements of sub-subparagraph (n). 

(3) (a) Regulations 62 to 68(7) (excluding regulation 67(1) to (4)) shall mutatis mutandis apply 

in respect of any goods specified in and entered under item 607.04.10(2). 

(b) Full particulars regarding any process of manufacture (including the formula, in 

quadruplicate) of any preparation to be manufactured shall be submitted to the 

Director, through the proper officer, for approval before permission to manufacture 

under rebate of duty can be granted. Should any manufacturer so desire, such 

particulars may be confidentially communicated direct to the Director. Where the 

applicant proposes to use mixtures of oils and ingredients the composition of which is 

unknown to him, the formula shall be accompanied by an analytical report signed by a 

competent analyst. 

(c) No approval will be given to manufacture medicinal preparations unless such 

manufacture takes place under the personal supervision of a chemist who is registered 

under the Medical, Dental and Pharmacy Act, and on the premises of a registered 

chemist who is licensed under the Trade and Liquor Act. 

(d) Except with the permission of the Director, the registrant shall apply to the proper 

officer for permission on a form approved by the Director for the removal to him of 

spirits, and such form shall be attached to any bill of entry or certificate referred to in 

regulation 22(1) or (2) and any duty not rebated shall, subject to regulation 22(16), be 

payable at the time of clearance of such spirits from a customs and excise warehouse. 

(e) Except with the special approval of the Director, no permission mentioned in 

sub-subparagraph (d) above shall be granted for a quantity of spirits less than 110 

litres of alcohol by volume at 15°C, and, should the quantity of any particular 

preparation made be less than 4,5 litres, or should the quantity of spirits used during 

any one operation be less than 110 litres of alcohol by volume at 15°C, no rebate will 

be allowed, except with the special permission of the Director. 

(f) The registrant shall inform the proper officer of the date and time when any 

manufacturing operation involving the spirits in question is to take place, and shall 

furnish him with a list showing the description and quantity of each preparation to be 

manufactured, as well as the quantity and strength of the spirits to be used. 

(g) No spirits may be kept unused by the registrant for a period longer than 120 days 

without the special permission, in writing, of the proper officer. 

(h) Except with the special permission of the proper officer, all manufacturing operations 

shall take place under official supervision. 

(i) (i) Immediately upon completion of the manufacturing operation, the registrant shall 

render to the proper officer a return on a form approved by the Director showing, 

in addition to the particulars of the spirits used, the quantity and description of 

each preparation manufactured, the quantity strength of the spirits used for each 

preparation, and such other information as the Director may require from time to 


time, and shall declare that such return is correct, and that the preparations were 

made strictly in accordance with the formulae and methods approved by the 

Director. 

(ii) In the case of medicinal preparations an additional declaration similarly made, 

shall be furnished on the said form by the supervising chemist to the effect that 

the preparations were made under his immediate supervision and strictly in 

accordance with the formulae approved by the Director. 

(iii) The use of plain spirits, denatured according to a formula approved by the 

Director, in the manufacture of approved preparations under item 607.04.10(2), 

shall be subject to such conditions as the Director may impose in each case. 

(j) Every registrant shall record in the stock record mentioned in regulation 68(1), (2) and 

(3) such additional particulars relating to the manufacturing operation as the Director 

may prescribe. 

(k) The presence of an officer during the manufacturing operations does not relieve the 

manufacturer of responsibility for the proper carrying out of his obligations under the 

relative regulations, and should completed preparations manufactured with spirits 

under rebate of duty not conform to the registered formula, the manufacturer shall be 

liable for the duty due on spirits used therein. 

(l) In the event of any preparation being made in a considerable quantity and being 

deemed by the Director or proper officer to be capable of being converted into an 

alcoholic beverage, the manufacturer shall furnish full particulars regarding the 

disposal of such preparation. 

(m) When the operations of any manufacturer who uses spirits in large quantities are 

continuous, the Director may, notwithstanding anything to the contrary contained in 

these Regulations, make such special arrangements as may be required by the 

particular nature of the operations. 

(n) The Director shall have the right at any time to cancel any formula previously approved 

by him for manufacture under rebate of duty. 

(4) Subparagraph (3) shall mutatis mutandis apply in respect of any spirits used under item 

607.04.10(3). 


607.04.10(4). 


607.04.10(5). 


607.04.10(6). 


607.04.10(7). 


607.04.10(8). 

(10) The use of any spirits under rebate of duty under item 607.04.15(1) shall be subject to such 

conditions as the Director may impose in each case. 

(11) Subparagraph (3) shall mutatis mutandis apply in respect of any goods specified in and 


entered under item 607.04.20(1). 

(12) (a) The use of manufactured tobacco under rebate of duty under item 607.04.25(1) shall 

be subject to such conditions as the Director may impose in each case. 

(b) Such manufactured tobacco shall be thoroughly mixed to the satisfaction of the proper 

officer with not less than two per cent flowers of sulphur or any other substance 

approved by the Director. 

(13) Subparagraph (3) shall mutatis mutandis apply in respect of any goods specified in and 

entered under item 607.05.10. 

(14) Subparagraph (3) shall mutatis mutandis apply in respect of base oil specified in and entered 

under item 607.05.20. 

(15) Subparagraph (3) shall mutatis mutandis apply in respect of residual fuel oil specified in and 

entered under item 607.05.30. 

9. 

Item 608.00 

(1) The granting of a rebate or refund of duty in terms of item 608.01 shall be subject to 

submission to the proper officer, on a form approved by the Director and incorporating such 

declaration as he may require, of an application by the licensee of the customs and excise 

manufacturing warehouse in question and the granting of such rebate or refund shall be indicated by 

the proper officer on such form. 

(2) No licensee shall be entitled to a rebate or refund of duty under item 608.01 unless- 

(a) 

(b) 

any loss through evaporation and other natural causes to which an application for such 

rebate or refund relates is proved to the satisfaction of the Director; 

any loss through leakage to which an application for rebate or refund relates is proved to 

the satisfaction of the Director and satisfactory evidence is submitted with such application 

that such leakage was reported to the proper officer immediately and that steps to repair the 

container in question or to prevent further losses were taken immediately; 

(c) any deficiency resulting from natural drying out or other cause, of tobacco or such other 

excisable goods as the Director may specify from time to time, is established and recorded 

in the licensee's stock book in a manner indicated by the Director; 

(d) 

any individual loss or deficiency of any particular type does not exceed such percentage of 

the goods in which such loss or deficiency occurred as the Director may determine in 

respect of such excisable goods and in such circumstances as he may decide. 

(3) The removal of any excisable goods which are in the process of manufacture, from one 

customs and excise manufacturing warehouse to another such warehouse for the purpose of further 

manufacturing thereof shall, for the purpose of item 608.01, be deemed to be in the customs and 

excise manufacturing warehouse to which such goods are in transit, provided such goods are 

removed in a manner and in containers approved by the Director. 

(4) The granting of any rebate or refund under item 608.02 shall be subject to the discretion of the 

Director and to such conditions as he may impose in each case. 

(5) Any offer to abandon or application to destroy any goods under item 608.02 shall comply with 

the relative conditions stated in paragraph 12(4) of the Fourth Schedule but the Director may exempt 

any offer of abandonment in respect of such goods of any class or kind or any goods to which such 

circumstances apply as he may specify from any of the said conditions. 


(6) No application to destroy any goods in a customs, excise and sales duty warehouse under item 

608.02 shall be considered by the Director unless such goods have no commercial value or unless he 

is satisfied that the disposal of such goods will be detrimental to the applicant or the industry in 

question. 

(7) Paragraph 12(5) of the Fourth Schedule shall mutatis mutandis apply in respect of any offer to 

abandon or application to destroy any goods under item 608.02. 

(8) Paragraph 12(6) and (7) of the Fourth Schedule shall mutatis mutandis apply in respect of any 

rebate of duty claimed under item 608.03. 

(9) No licensee shall be entitled to a rebate of duty under the provisions of item 608.04 unless 

such loss to which an application for rebate relates is proved to the satisfaction of the Director and 

satisfactory evidence is submitted with such application that- 

10. 

(a) 

(b) 

all possible steps were taken to ensure that the containers and equipment including those 

for the conveyance of goods in bond are in a good condition; 

any loss in transit by road was immediately reported to the nearest proper officer and the 

Botswana Police Force and that steps to repair the containers in question or to prevent 

further loss were taken immediately; 

(c) any loss in transit by rail was immediately reported to the nearest proper officer and the 

Botswana Police Force; and 

(d) 

any loss in a licensed warehouse was immediately reported to the proper officer and if the 

proper officer is not available such loss was reported without delay to the Botswana Police 

and that steps to prevent further loss were immediately taken. 

Item 609.00 

(1) The granting of any rebate under item 609.04.05 shall be subject to such conditions as the 

Director may impose in each case. 

(2) Any rebate granted under item 609.04.20 shall be subject to a declaration by a responsible 

official of the church in question that the wine supplied will be used in such church solely for religious 

purposes being attached to the bill of entry or certificate by which clearance of such wine is effected 

and to acknowledgement of receipt of such wine by such official within one month or within the further 

period allowed by the Director of the date of such entry or certificate. 

(3) (a) For the purposes of any rebate under item 609.04.30 rebate spirits shall mean spirits 

which are distilled for maturation under item 606.04.05(3) and of any relative 

regulations. 

(b) A fair average sample of the distilled rebate spirits shall be taken direct from the 

receiver and submitted to the Director for certification. Only the "middle run" of any 

distillation shall be accepted for certification. 

(c) Feints (first runnings and after runnings) of rebate spirits, distilling or re-distilling 

operations may be added to approved wine for distillation or to the low wines for 

re-distillation of rebate spirits and the former operation may be treated as a mixed 

distillation. 

(d) Any customs and excise manufacturing warehouse or any portion thereof for the 

storage of rebate spirits for maturation shall be specially approved by the Director for 

such purpose and such approved warehouse or portion thereof shall not be used for 

any other purpose without the written consent of the Director. 


(e) All casks for the storage of rebate spirits for maturation shall be approved by the 

Director and shall be sound and clean. They shall not be painted in any manner, 

except that the heads may be painted with water paint. They shall not have undergone 

any internal treatment, shall be free from mustiness or greenness, and shall not exceed 

340 litres in capacity: 

Provided that certified spirits matured in casks not exceeding 340 litres in 

capacity for a period of not less than three years may, with the written permission of 

the proper officer, thereafter be transferred under official supervision to casks, 

approved by the Director, not exceeding 545 litres in capacity, for further maturation. 

(f) The storage of rebate spirits for maturation shall further be subject to the provisions of 

regulation 30(7), (8) and (9). 

(4) Any person who intends manufacturing gin under item 609.04.40 shall furnish the Director with 

such particulars, documents and declarations as he may require. 

(5) Paragraph 26 of the Fifth Schedule shall mutatis mutandis apply in respect of any refund of 

duty claimed under the provisions of item 609.05.07. 

(6) Paragraph 10(9) of the Fourth Schedule or paragraph 25 of the Fifth Schedule, as the case 

may be, shall mutatis mutandis apply in respect of any goods specified in and supplied under item 

609.05.10. 

(7) (a) Paragraph 10(7) of the Fourth Schedule shall mutatis mutandis apply in respect of any 

goods specified in and supplied under items 609.05.20(1) and (2) and for that purpose 

any reference to importer, imported, subparagraph (1), (2), (3), (4) or (5) of tariff 

heading 27.10 relating to kerosene in item 410.04 shall be deemed to be a reference to 

manufacturer, delivery from manufacturing warehouse and subparagraph (1), (2), (3), 

(4) or (5) of item 609.05.20 respectively. 

(b) Paragraph 10(8) of the Fourth Schedule shall mutatis mutandis apply in respect of any 

goods specified in and supplied under item 609.05.20(3), (4) and (5) and for that 

purpose any reference to subparagraph (3), (4) or (5) of tariff heading 27.10 relating to 

kerosene in item 410.04 shall be deemed to be reference to item 609.05.20(3), (4) or 

(5) respectively. 

(8) The provisions of regulation 37(1) and (2) shall mutatis mutandis apply in respect of any 

vehicle specified in and entered under the provisions of item 609.17.10. 

(9) (a) The provisions of regulation 37(1) and (2) shall mutatis mutandis apply in respect of 

any motor vehicle specified in and entered under the provisions of item 609.17/117.00. 

(b) A rebate of duty shall only be allowed under the provisions of items 609.17/117.05, 

609.17/117.10 and 609.17/117.15 if any excisable motor vehicles specified therein 

were manufactured in a customs and excise manufacturing warehouse under the 

provisions of Part IV of the Act and in terms of these Regulations. 

(c) A manufacturer of any excisable motor vehicle qualifying for a rebate of duty under the 

provisions of items 609.17/117.05, 609.17/117.10 and 609.17/117.15 shall establish 

the mass of any locally manufactured parts and materials incorporated or used in such 

motor vehicle to the satisfaction of the proper officer. 

(d) Any part or material shall only qualify as net local content if it is supported by a valid 

certificate of origin. 

(e) In respect of any excisable motor vehicle qualifying for a rebate of excise duty under 

the provisions of items 609.17/117.05, 609.17/117.10 and 609.17/117.15 the 


manufacturer shall furnish a record thereof to the proper officer detailing parts and 

materials which qualify as net local content in terms of Note 1(d) to item 117.00 of Part 

2 of Schedule No. 1 to the Act. 

(f) A manufacturer shall notify the proper officer in advance of the replacement of any 

component manufactured in Botswana by an imported component. 

(g) A manufacturer of any excisable motor vehicle qualifying for a rebate of excise duty 

shall keep working records, which shall reflect the date of incorporation of any locally 

manufactured component, or of an imported component replacing a locally 

manufactured component, in such motor vehicle and shall keep stock records showing 

the dates of receipt and of issue of parts and materials manufactured in Botswana for 

incorporation in such motor vehicle. Likewise, the manufacturer shall maintain a record 

of any component deleted from a motor vehicle as well as the effective date of such 

deletion. 

(h) For the purpose of Note 1(h) to tariff item 117.00 of Part 2 of Schedule No. 1 to the Act 

the following changes in a motor vehicle shall constitute the manufacture of a new or 

additional model- 

(i) (a) body style (relating to motor cars), for example, two-door, four-door and 

station-wagon; 

(b) body style (relating to other motor vehicles), for example, minibuses, 

panel vans, short-wheel base, long-wheel base, double cab or four-wheel 

drive light goods vehicles, ambulances, hearses, motorised caravans, 

prison vans and security vans; 

(ii) engines, for example, compression ignition, spark ignition or rotary, cubic 

displacement and number of cylinders; 

(iii) steering, power-assisted or manual; 

(iv) transmission, automatic or manual; 

(v) braking equipment, power-assisted or manual. 

(i) For the purpose of Note 2 to item 609.17 of Schedule No. 6 the following components 

are regarded as- 

(i) variations to standard equipment: 

rubber pneumatic tyres and tubes; 

paint; 

tinted windshield; 

steering-wheel; 

steering-wheel cover; 

interior body trim (for example, seats, carpets, door panels); 

road wheel; 

interior rear-view mirror; 


ear axle; and 

interior instruments and controls (for example, revolution counter, speed 

control); 

(ii) additional to standard equipment: 

cigar lighter; 

heating or air conditioning equipment; 

plastic roof covering; 

exterior rear-view mirror; 

fog lamp; 

radio and other sound receiving and reproduction apparatus; 

exterior body trim (for example, additional chrome); 

wheel trim; 

roof rack; 

mud flap; and 

sunroof. 

(12) (a) No refund of duty shall be paid under item 609.22.10 except to the manufacturer of 

such goods. 

(b) A manufacturer who desires to avail himself of the concession provided for in item 

609.22.10 shall advise the proper officer in advance of detailed particulars of the class 

or kind of goods it is intended to withdraw from the market and of the steps he intends 

taking to keep such goods intact and entirely separate from any other goods or 

materials in his customs and excise manufacturing warehouse, which steps shall be 

approved by the proper officer before such goods are returned. 

(c) Any goods returned under item 609.22.10 shall be kept intact and entirely separate 

from any other goods or materials until they have been examined and identified by the 

proper officer. Such goods shall then be unpacked and transferred to and mixed with 

stocks of materials for processing, under official supervision. 

(d) 

If any goods returned under item 609.22.10 bear any stamp labels in terms of any item 

of Part 2 of Schedule No. 1 to the Act, such manufacturer shall destroy such stamp 

labels to the satisfaction of the proper officer under official supervision. 

(e) The onus shall be on the manufacturer of any goods returned under item 609.22.10 to 

produce evidence to the satisfaction of the Director of the duty paid on the goods so 

returned and if such evidence cannot be produced the Director may determine an 

amount which shall be deemed to be the duty paid on such goods for the purposes of 

the said item. 

(f) Charges at the prescribed rate shall be paid by the manufacturer in question for the 

special attendance of the proper officer in terms of sub-subparagraphs (c) and (d) 

above. 

(13) Paragraphs 6(3), 8(1), (2) and (3) of the Fourth Schedule shall mutatis mutandis apply in 


espect of any goods specified in and entered under item 609.22.20. 

1. 

SEVENTH SCHEDULE 

REBATES AND REFUNDS OF SALES DUTY 


In addition to any other relative regulations, the provisions of this Schedule shall apply in respect 

of the goods specified in the items of Schedule No. 7 to the Act mentioned in such provisions. 

2. 

Goods entered ex customs and excise warehouse under any rebate item, except item 701.01 and 

706.01, of Schedule No. 7 to the Act will be admissible under rebate of duty only on production of a 

certificate of rebate approved by the Director in the form CE.111. 

3. 

Any certificate of rebate or Central Government purchase order against which goods have been 

entered under rebate of duty shall be retained by the supplier of the goods and be produced on 

demand to the proper officer. 

4. 

Item 701.00 

(1) Paragraph 2(1) to (7) of the Fourth Schedule shall mutatis mutandis apply in respect of any 

goods specified in and entered under item 701.01 but for that purpose any reference in the said 

subparagraphs to duty shall be deemed to include sales duty rebated in terms of item 701.01 to the 

State body concerned. 

(2) Paragraph 2(8) of the Fourth Schedule shall mutatis mutandis apply in respect of imported 

sales duty goods entered under item 701.01. 

(3) Clearance of sales duty goods manufactured in the common customs area under item 701.01 

is subject to the submission by the State body concerned of a relevant Central Government purchase 

order. 

(4) For the purposes of item 701.02 any reference to a public hospital shall be deemed to be a 

reference to any hospital which provides bed facilities for and admits members of the general public. 

(5) Paragraph 2(1) and (2) of the Fourth Schedule shall mutatis mutandis apply in respect of 

goods entered under item 701.02 but any duty payable or to be collected in respect of such goods in 

terms of the said subparagraphs shall in each case be paid to the proper officer. 


goods entered under item 701.03 but any duty payable or to be collected in respect of such goods in 

terms of the said subparagraphs shall in each case be paid to the proper officer. 


goods (excluding motor vehicles) entered under item 701.05 but any duty payable or to be collected 

in respect of such goods in terms of the said subparagraphs shall in each case be paid to the proper 

officer. 

(8) Motor vehicles entered under item 701.05 shall not be returned to the supplier thereof in the 

common customs area without the permission of the proper officer or tansferred to another person or 

sold or disposed of. Paragraph 3(4) of the Fourth Schedule shall mutatis mutandis apply in respect of 

any such goods returned to the supplier thereof in the common customs area with the permission of 


the proper officer or transferred to another person or sold or disposed of. 

(9) Paragraph 5(1) and (2) of the Fourth Schedule shall mutatis mutandis apply in respect of 

goods entered under item 701.11. 

5. 

Item 702.00 

Paragraph 6(1) and (3) of the Fourth Schedule shall mutatis mutandis apply in respect of any 

goods specified in and entered under item 702.00, but for that purpose any reference in paragraph 

6(3) of the Fourth Schedule to full duty shall be deemed to be a reference to the full sales duty 

rebated in terms of the provisions of item 702.00 to the person in question. 

6. 

Item 704.00 

The provisions of paragraphs 14 and 15 and subparagraphs (1) and (2) of paragraph 16 to the 

Fourth Schedule shall mutatis mutandis apply in respect of goods entered under item 704.00. 

7. 

Item 705.00 

(1) No sales duty goods for use in the manufacture of other sales duty goods shall be entered 

under item 705.02 and used for such manufacture except under the provisions of sections 27, 38 and 

39(12) of the Act and the relative regulations. 

(2) Regulations 62 to 68(7) shall mutatis mutandis apply in respect of goods entered under item 

705.03: 

8. 

Provided that the Director may, in his discretion, not insist on security in terms of regulation 65. 

Item 706.00 

(1) The clearance and removal of sales duty goods from any customs and excise warehouse for 

export or supply as stores to any foreign-going aircraft shall be subject to regulation 22(1), (2), (7), 

(8), (9), (10), (17), (18) and (19). 

(2) For the purposes of subparagraph (1) goods which may be supplied to an aircraft as stores 

shall include all consumable goods normally used on such aircraft for propulsion, catering or 

maintenance but shall not include normal durable equipment or replacements of normal durable 

equipment of such aircraft. 

(3) Regulation 24(2) to (11) and (13) shall mutatis mutandis apply in respect of any goods entered 

under item 706.01 or any goods in respect of which a refund of sales duty is claimed under the 

provisions of item 706.01. 

(4) Any refund of duty in terms of item 706.01 in respect of any goods exported shall be limited to 

the duty actually paid in respect of such goods. 

(5) Any person claiming any refund of duty in terms of item 706.01 in respect of any goods 

exported, shall produce evidence to the satisfaction of the Director of the duty actually paid on such 

goods and if no such evidence can be produced, the Director may determine the amount of duty to be 

refunded in respect of such goods. 

9. 

Item 707.00 

(1) The granting of any rebate or refund under the provisions of item 707.01 shall be subject to the 

discretion of the Director and to such conditions as he may impose in each case. 

(2) Any offer to abandon or application to destroy any goods under item 707.01 shall comply with 

the relative conditions stated in paragraph 12(4) of the Fourth Schedule but the Director may exempt 


any offer of abandonment in respect of such goods of any class or kind or any goods to which such 

circumstances apply as he may specify from any of the said conditions. 

(3) No application to destroy any goods in a customs, excise and sales duty warehouse under item 

707.01 shall be considered by the Director unless such goods have no commercial value or unless he 

is satisfied that the disposal of such goods will be detrimental to the applicant or the industry 

concerned. 

(4) Any loss in respect of which a rebate or refund of sales duty is claimed in terms of the 

provisions of item 707.02 shall be proved to the satisfaction of the Director. 

(5) Paragraph 9(9) of the Sixth Schedule shall mutatis mutandis apply in respect of any sales duty 

goods entered under item 707.03. 

10. 

Item 708.00 

Paragraph 9(1) to (4) of the Fourth Schedule shall mutatis mutandis apply in respect of any goods 

entered under item 708.00. 

11. 

Item 709.00 

(1) All holders of licences of special customs and excise warehouses licensed for the 

manufacturing or storage of the following sales duty goods-pearls, precious and semi-precious stones 

worked but loose and unmounted; and other articles of precious metal (excluding rolled precious 

metal) specified in item 144.00 whether or not mounted with pearls, precious or semi-precious stones 

and articles consisting entirely of natural or cultured pearls-shall keep stock records, which shall be in 

a form approved by the Director in respect of the goods mentioned in item 709.01, in which shall be 

indicated particulars of all goods received under rebate of sales duty as well as the disposal of such 

goods (including cash sales). The stock record shall be kept in such a manner that the said goods 

can readily be accounted for to the satisfaction of the proper officer. The said stock record shall 

contain at least the following particulars which shall be entered daily in such record: 

Receipts: 

Sales: 

Licensee's customs and excise warehouse number. 

Number and date of the bill of entry in the case of imported goods and warehouse number 

and date of the invoice in the case of all other goods. 

Method and date of importation in respect of imported goods. 

Sales duty and rebate items. 

Description and quantity of goods. 

Customer's warehouse number and the date of the invoice. 

Description and quantity of goods in respect of each separate invoice (including cash 

sales). 

(2) A licensee shall retain with his records a copy of any bill of entry or invoice in respect of goods 

obtained by him under rebate of duty together with any clearance documents in his possession in 

respect of such goods as prescribed in regulation 80. 

(3) Paragraphs 6(3) and 12(8) of the Fourth Schedule shall mutatis mutandis apply in respect of 

any motor vehicle entered under item 709.02. 


(4) Paragraph 12(3) of the Fourth Schedule shall mutatis mutandis apply in respect of goods 

entered under item 709.03. 


EIGHTH SCHEDULE 

APPOINTMENT OF PLACES OF ENTRY, 

AUTHORIZED ROADS AND ROUTES, ETC. 

(section 7 of the Act) 

1. Designated places of entry for road traffic from outside the common customs 

area 

Road ports of entry- 

(a) 

(b) 

(c) 

(d) 

through which road traffic may arrive or depart directly from or to places outside the 

common customs area; 

through which persons may enter or leave the common customs area directly from within 

Botswana; 

through which goods may be imported or exported from or to any place outside the common 

customs area; and 

at which goods may be entered for customs, excise and sales duty purposes- 

Kazungula 

Ramokgwebane 

Pandamatenga. 

2. Designated places of entry for road traffic within the common customs area 

Road ports of entry- 

(a) 

(b) 

(c) 

(d) 

through which road traffic may arrive or depart directly from or to places within the common 

customs area; 

through which persons travelling within the common customs area may enter or leave 

Botswana; 

through which goods may be imported from or exported to any place in the common 


at which goods may be cleared for customs, excise and sales duty purposes- 

Bray 

Buffels Drift 

Dobe 

Kasane 

Maitengwe 

Makopong 

Mamono

Martin's Drift 

Matsiloje 

McCarthy's Rust 

Middlepits 

Mohembo 

Ngoma 

Parr's Halt 

Pioneer Gate 

Phitshane-Molopo 

Platajan 

Pont Drift 

Ramatlabama 

Ramotswa 

Sikwane 

Tlokweng Gate 

Two Rivers 

Werda 

Zanzibar 

3. Designated places of entry for rail traffic from outside the common customs 

area 

Rail ports of entry- 

(a) 

(b) 

(c) 

(d) 

through which railway traffic may arrive or depart directly from or to places outside the 


through which persons may enter or leave the common customs area directly from 

Botswana; 




Francistown 

Gaborone 

Lobatse 

Mahalapye 


Palapye 

Pilane 

Ramokgwebane 

Selebi-Phikwe 

4. Designated places of entry for rail traffic within the common customs area 

Rail ports of entry- 

(a) 

(b) 

(c) 

(d) 

through which rail traffic may arrive or depart directly from or to places within the common 

customs area; 


Botswana; 




Francistown 

Gaborone 

Lobatse 

Mahalapye 

Palapye 

Pilane 

Selebi-Phikwe 

5. Designated places of entry for air traffic from outside the common customs area 

Airports of entry- 

(a) 

(b) 

(c) 

(d) 

at which aircraft may arrive or depart from or to places outside the common customs area; 

through which persons may enter or leave the common customs area directly from within 

Botswana; 




Francistown 

Gaborone 

Kasane 

Limpopo Valley 

Maun 


Selebi-Phikwe 

Shakawe 

6. Designated places of entry for aircraft within the common customs area 

Airports of entry- 

(a) 

(b) 

(c) 

(d) 

at which aircraft may arrive or depart directly from or to place within the common customs 

area; 


Botswana; 




Francistown 

Gaborone 

Ghanzi 

Kasane 

Limpopo Valley 

Maun 

Pont Drift (Tuli Lodge) situated at latitude 22,11 degrees south and longitude 29,07 

degrees east 

Selebi-Phikwe 

Shakawe 

7. Warehousing places 

Places as warehousing places where customs and excise storage warehouses may be 

established- 

Francistown 

Gaborone 

Lobatse 

Mahalapye 

Maun 

Palapye 

Ramotswa 

Serule 

8. Places for landing and embarkation and for loading and unloading 


Places at appointed airports of entry for landing or embarkation of persons and landing, loading or 

examination of goods including baggage. 

(1) Sir Seretse Khama Airport- 

(a) 

(b) 

for the landing and embarkation of persons and the landing of loading of goods- 

the apron of the airport directly opposite the terminal building on the west side of the main 

runway; 

for the examination of passengers and baggage- 

the customs examination hall and such other place in the airport terminal building as the 

proper officer may decide. 

(2) Francistown Airport- 

(a) 

(b) 

for the landing and embarkation of persons and the discharge or loading of goods- 

(i) the apron of the airport directly opposite the airport terminal building to the north of the 

main runway; 

(ii) the apron directly in front of the main hangar on the east of the secondary runway; 

for the examination of passengers, baggage and air freight- 

The customs examination hall and such other place in the terminal building as the proper 

officer may decide. 

(3) Kasane Airfield- 

for the landing and embarkation of persons, the landing or loading of goods and for the 

examination of passengers and baggage- 

the control post at the north-west end of the runway. 

(4) Selebi-Phikwe Airfield- 

(a) 

(b) 

for the landing and embarkation of persons and the landing and loading of goods- 

the apron of the airport directly opposite the airport terminal building on the north side of the 

runway; 




(5) Maun Airfield- 

(a) 

(b) 

for the landing and embarkation of persons and the landing or loading of goods- 

the apron of the airport directly opposite the terminal building on the south side of the main 

runway; 





9. Transit sheds for goods before due entry 

Transit sheds into which goods, before due entry thereof, may be removed from an aircraft, vehicle 

or railway wagon- 

The Railways building known as the Goods Shed at the following railway stations- 

Francistown Palapye 

Gaborone Pilane 

Lobatse Ramokgwebane 

Mahalapye Selebi-Phikwe 

10. Places for particular and limited purposes 

Places appointed for particular and limited purposes- 

(1) Orapa Airfield- 

(a) 

(b) 

for the arrival and departure of aircraft, owned or chartered by or with the prior permission of 

De Beers Botswana Mining Co. (Pty.) Ltd., directly from or to places within or outside the 

common customs area- 

(i) for entry at or departure from the common customs area of persons visiting the Orapa 

Mine and for entry at or departure from the Orapa Mine of persons travelling within the 

common customs area; or 

(ii) for the importation and exportation of goods consigned to or from the Orapa Mine from 

or to any place within or outside the common customs area; and 

for the entry for customs, excise and sales duty purposes of goods consigned to or from the 

Orapa Mine. 

(2) Jwaneng Airfield- 

(a) 

(b) 

for the arrival and departure of aircraft, owned or chartered by or with the prior permission of 

De Beers Botswana Mining Co. (Pty.) Ltd., directly from or to places within or outside the 

common customs area- 

(i) for entry at or departure from the common customs area of persons visiting the 

Jwaneng Mine and for entry at or departure from the Jwaneng Mine of persons 

travelling within the common customs area; or 

(ii) for the importation and exportation of goods consigned to or from the Jwaneng Mine 

from or to any place within or outside the common customs area; and 

for the entry for customs, excise and sales duty purposes of goods consigned to or from the 

Jwaneng Mine. 

11. Designated places for container depots 

Places where container depots may be established- 

(a) 

for the storage, detention, unpacking or examination of containers or the contents of 


(b) 

(c) 

containers; or 

for the delivery to importers of the contents of containers after such contents have been duly 

entered; or 

for the packing of containers for export- 

Francistown 

Gaborone 

Lobatse 

Selebi-Phikwe. 

12. Appointment of airport transit sheds 

The airport transit sheds specified in the first column of the Schedule hereto, and situate at the 

Airports specified in the corresponding entry in the second column of the said Schedule are hereby 

appointed as transit sheds into which goods before due entry thereof, may be removed from an 

aircraft. 


SCHEDULE 

First Column Second Column 

Cargo shed situate south of the terminal building Sir Seretse Khama Airport 

Detached shed situate cast of the apron and north of 

the terminal building 

Francistown 

Shed adjoining and situate west of the arrival hall Selebi-Phikwe Airport 

1. Citation 

IMPORT AND EXPORT LIST NOTICE 

(under regulation 81) 

(1st March, 1997) 

This Notice may be cited as the Import and Export List Notice. 

2. Designation and codification of certain imports and exports 

S.I. 102, 1996, 

S.I. 2, 1997. 

All goods imported into and exported from Botswana to which regulation 46 of the 

Customs and Excise Duty Regulations applies shall be designated and codified on the forms 

prescribed in the Second Schedule thereto in accordance with the classification set out in 

the Schedule hereto. 

SCHEDULE

NOTES 

1. The Official Import and Export list 


SCHEDULE 

The Official Import and Export List sets out the statistical codes and descriptions 

under which goods are to be entered on transfer between Botswana and the other 

countries of the common customs area (Lesotho, South Africa, Namibia and 

Swaziland). 

This list is based on the full customs tariff classification as set out in schedule 1 of 

the Customs and Excise Duty Act, it is regarded therefore as an alternative to the full 

classification for statistical purposes. 

In cases of difficulty reference should be made to the rules for the interpretation of 

the classification, the section and chapter notes set out in Part 1 of Schedule 1 to the 

Act, or to the "Explanatory Notes to the Harmonized Commodity Description and 

Coding System" a copy of which is available for inspection in the office of the Director 

of Customs and Excise. 

The following abbreviations have been used in the list: 

Weight - kg means kilogrammes 

- carat means carat 

Length - m means metres 

Area - m 2 means square metres 

- m 3 means cubic metres 

- l means litres 

Electrical power - 1,000 kwh means 1,000 kilowatt hours 

Number (units) - u means pieces/items 

- 2u means pairs 

- 12u means dozens 

- 1 000u means thousands of pieces/items 

- u (jeu/pack) means packs 

The term "n.e.s" when it appears in the text means "not elsewhere specified or 

included". 

2. Forms to be used 

Particulars of all goods imported into or exported from Botswana, or transferred 

between Botswana and the partner states of the common customs area, must be 

entered on the appropriate forms as required by the Customs and Excise Duty 

Regulations, 1974.

In the case of movements of goods between Botswana and all countries outside the 

common customs area (e.g. Zambia, Zimbabwe, etc.), guidance as to other forms to be 

used and the particulars to be entered may be obtained from any Customs House. 

In the case of transfers of goods between Botswana and other southern African 

Customs Union (SACU) countries, e.g. Lesotho, Namibia, South Africa and Swaziland 

Forms CCA 1 apply. 

In respect of goods entering Botswana from other SACU countries the following will 

apply- 

(a) Goods consigned to Botswana from within the common customs area (whether or 

not originally imported from outside the area): CCA 1 is to be used. 

(b) Goods consigned to Botswana from outside the common customs area via another 

SACU Country which have been cleared for customs purposes in that Country: CCA 

1 is to be used. 

3. Particulars to be entered on Forms CCA 1 

(a) Description of goods: 

Goods must be described in sufficient detail so as to enable them to be identified for 

statistical classification. Where two or more different kinds of goods are entered on the 

same form, the description, classification and values of each kind of goods must be 

shown separately. 

(b) Statistical code: 

The statistical code to be entered here is that given in the Official Import and Export 

List. Note that only 6 digit codes may be used. 

(c) Quantity: 

The quantity must be given in the metric unit shown in the List. Where the unit of 

quantity is weight, the net weight, exclusive of packing, should be given. Where no unit 

is indicated no declaration of unit is required. 

(d) Country of Origin: 

The country of origin is that in which the manufacture of the goods was substantially 

completed, or, in the case of primary products, the country in which the goods were 

grown or produced. 

(e) Country of destination (for exports or re-exports): 

The country of destination means the country to which the goods are ultimately 

destined. If this is not known, the country to which the goods are being presently 

consigned should be given. 

(f) Values: CCA 1 for Transfer Traffic: 

(i) "f.o.r. value" means the total value of the goods at the point of despatch in 

the common customs area (before deduction of commission or any discount) 

including the cost of packages. It does not include any deposit on returnable 

containers nor any transport and insurance charges; 


Notes 

(ii) "transport and insurance costs" means the amount paid for transport and 

insurance either to the supplier of the goods if he initially pays them on behalf 

of the consignee or direct to the transporter or insurance company. 

(g) Values: CCA 1 for imports: 

(i) "f.o.b. value" means the "free on board" price in the country of origin. This will 

appear on the customs bill of entry for the goods; 

(ii) "c.i.f. value at c.c.a. port" is the f.o.b. price plus all charges in respect of 

ocean freight and insurance up to the port or place of importation into the 


(iii) customs duties paid means the total customs and excise duties paid at the 

port or place of importation into the common customs area, if any; 

(iv) transport and insurance from c.c.a. port means the amount paid for the 

transport and insurance of the goods from the port or place of entry into the 

common customs area to the destination in Botswana, including any port 

wharfage and handling charges. 

(N.B. The total cost to the importer will be the sum of (ii), (iii) and (iv) above). 

(h) Values: CCA 1 (exports and re-exports) 

"f.o.r. value" means the value of the goods at the place of despatch in Botswana. 

This should include the cost of packages and any export tax paid (where 

applicable). 

The Official Import and Export List 


THE OFFICIAL IMPORT EXPORT LIST 

Table of Contents 

Section I : Live animals; animal products (Chs. 1-5) 

Section II : Vegetable products (Chs. 6-14) 

Section III : Animal and vegetable fats and oils and their cleavage products; prepared 

edible fats; animal and vegetable waxes (Ch. 15) 

Section IV : Prepared foodstuffs; beverages; spirits and vinegar; tobacco (Chs. 16-24) 

Section V : Mineral products (Chs. 25-27) 

Section VI : Products of the chemical and allied industries (Chs. 28-38)

Section VII : Artificial resins and plastics materials, cellulose esters and ethers, and 

articles therefore; rubber, sythentic rubber, plastics, and articles thereof 

(Chs. 39-40) 

Section VIII : Raw hides and skins, leather, furskins and articles thereof; saddlery and 

harness; travel goods, hand-bags and the like; articles of gut (other than 

silk-worm gut) (Chs. 41-43) 

Section IX : Wood and articles of wood; wood charcoal; cork and articles of cork; 

manufactures of straw, of esparto and of other plaiting materials; 

basketware and wickerwork (Chs. 44-46) 

Section X : Paper-making material; paper and paper-board and articles thereof (Chs. 

47-49) 

Section XI : Textiles and textile articles (Chs. 50-63) 

Section XII : Footwear, headgear, umbrellas, sunshades, whips, riding-crops and parts 

thereof, prepared feathers and articles made therewith; artificial flowers; 

articles of human hair; fans (Chs. 64-67) 

Section XIII : Articles of stone, of plaster, of cement of asbestos, of mica and of similar 

materials; ceramic products; glass and glassware (Chs. 68-70) 

Section XIV : Pearls, precious and semi-precious stones, precious metals, rolled 

precious metals, and articles thereof; imitation jewellery; coin (Ch. 71) 

Section XV : Base metals and articles of base metal (Chs. 72-83) 

Section XVI : Machinery and mechanical appliances; electrical equipment; parts thereof 

(Chs. 84-85) 

Section XVII : Vehicles, aircraft, and parts thereof; vessels and certain associated 

transport equipment (Chs. 86-89) 

Section XVIII : Optical, photographic, cinematographic, measuring, checking, precision, 

medical and surgical instruments and apparatus; clocks and watches; 

musical instruments, sound recorders and reproducers; parts thereof 

(Chs. 90-92) 

Section XIX : Arms and ammunition; parts thereof (Ch. 93) 

Section XX : Miscellaneous manufactured articles (Chs. 94-96) 

Section XXI : Works of art, collectors' pieces, and antiques (Ch. 97) 

Section XXII : Special items (not classified according to kind) 


SECTION I 

LIVE ANIMALS; ANIMAL PRODUCTS 

CHAPTER 1 

LIVE ANIMALS

STATISTICAL 

CODE 


LIVE ANIMALS 

DESCRIPTION UNIT OF 

QUANTITY

01.01 LIVE HORSES, ASSES, MULES AND 

HINNIES. 

- Horses: 

0101.11 - - Pure-bred breeding animals u 

0101.19 - - Other u 

0101.20 - Asses, mules and hinnies u 

01.02 LIVE BOVINE ANIMALS. 

0102.10 - Pure-bred breeding animals u 

0102.90 - Other u 

01.03 LIVE SWINE. 

0103.10 - Pure-bred breeding animals u 

- Other: 

0103.91 - - Weighing less than 50 kg u 

0103.92 - - Weighing 50 kg or more u 

01.04 LIVE SHEEP AND GOATS. 

0104.10 - Sheep u 

0104.20 - Goats u 

01.05 LIVE POULTRY, THAT IS TO SAY, FOWLS 

OF THE SPECIES GALLUS DOMESTICUS, 

DUCKS, GEESE, TURKEYS AND GUINEA 

FOWLS. 

- Weighing not more than 185 g: 

0105.11 - - Fowls of the species Gallus domesticus u 

0105.12 - - Turkeys u 

0105.19 - - Other u 

- Other: 

0105.92 - - Fowls of the species Gallus domesticus, 

weighing not more than 2,000 g 

0105.93 - - Fowls of the species Gallus domesticus, 

weighing more than 2,000 g 

0105.99 - - Other. 

01 06 0106 00 OTHER LIVE ANIMALS 


u 

u

01.06 0106.00 OTHER LIVE ANIMALS. u 


CHAPTER 2 

MEAT AND EDIBLE MEAT OFFAL 

02.01 MEAT OF BOVINE ANIMALS, FRESH OR 

CHILLED. 

0201.10 - Carcasses and half-carcasses kg 

0201.20 - Other cuts with bone in kg 

0201.30 - Boneless kg 

02.02 MEAT OF BOVINE ANIMALS, FROZEN. 

0202.10 - Carcasses and half-carcasses kg 

0202.20 - Other cuts with bone in kg 

0202.30 - Boneless kg 

02.03 MEAT OF SWINE, FRESH, CHILLED OR 

FROZEN. 

- Fresh or chilled: 

0203.11 - - Carcasses and half-carcasses kg 

0203.12 - - Hams, shoulders and cuts thereof, with bone 

in 

0203.19 - - Other kg 

- Frozen: 

0203.21 - - Carcasses and half-carcasses kg 

0203.22 - - Hams, shoulders and cuts thereof, with bone 

in 


02.04 MEAT OF SHEEP OR GOATS, FRESH, 

CHILLED OR FROZEN. 

0204.10 Carcasses and half-carcasses of lamb, fresh or 

chilled 

- Other meat of sheep, fresh or chilled: 

0204.21 - - Carcasses and half-carcasses kg 

0204.22 - - Other cuts with bone in kg 

kg 

kg 

kg

0204.23 - - Boneless kg 

0204.30 Carcasses and half-carcasses of lamb, frozen kg 

- Other meat of sheep, frozen: 

0204.41 - - Carcasses and half-carcasses kg 

0204.42 - - Other cuts with bone in kg 

0204.43 - - Boneless kg 

0204.50 - - Meat of goats kg 

02.05 0205.00 MEAT OF HORSES, ASSES, MULES OR 

HINNIES, FRESH, CHILLED OR FROZEN. 

02.06 EDIBLE OFFAL OF BOVINE ANIMALS, 

SWINE, SHEEP, GOATS, HORSES, ASSES, 

MULES OR HINNIES, FRESH, CHILLED OR 

FROZEN. 

0206.10 - Of bovine animals, fresh or chilled kg 

- Of bovine animals, frozen: 

0206.21 - - Tongues kg 

0206.22 - - Livers kg 

0206.29 - - Other kg 

0206.30 - Of swine, fresh or chilled kg 

- Of swine, frozen: 

0206.41 - - Livers kg 

0206.49 - - Other kg 

0206.80 - Other, fresh or chilled kg 

0206.90 - Other, frozen kg 

02.07 MEAT AND EDIBLE OFFAL, OF THE 

POULTRY OF HEADING NO. 01.05, FRESH, 



- Of fowls of the species Gallus domesticus: 

0207.11 - - Not cut in pieces, fresh or chilled kg 

0207.12 - - Not cut in pieces, frozen kg 

0207.13 - - Cuts and offal, fresh or chilled kg 

0207.14 - - Cuts and offal, frozen kg 

kg

- Of Turkeys: 






- Of ducks, geese or guinea fowls: 



0207.34 - - Fatty livers, fresh or chilled kg 

0207.35 - - Other, fresh or chilled kg 

0207.36 - - Other, frozen kg 

02.08 OTHER MEAT AND EDIBLE MEAT OFFAL, 

FRESH, CHILLED OR FROZEN. 

0208.10 - Of rabbits or hares kg 

0208.20 - Frogs' legs kg 

0208.90 - Other kg 

02.09 0209.00 PIG FAT, FREE OF LEAN MEAT, AND 

POULTRY FAT, NOT RENDERED OR 

OTHERWISE EXTRACTED, FRESH, CHILLED, 

FROZEN, SALTED, IN BRINE, DRIED OR 

SMOKED. 

02.10 MEAT AND EDIBLE MEAT OFFAL, SALTED, 

IN BRINE, DRIED OR SMOKED; EDIBLE 

FLOURS AND MEALS OF MEAT OR MEAT 

OFFAL. 

- Meat of swine: 

0210.11 - - Hams, shoulders and cuts thereof, with bone 

in 

0210.12 - - Bellies (streaky) and cuts thereof kg 

0210.19 - - Other kg 

0210.20 - Meat of bovine animals kg 

0210.90 - Other, including edible flours and meals of meat 

or meat offal: 

kg 

kg 

kg

CHAPTER 3 

FISH AND CRUSTACEANS, MOLLUSCS AND OTHER AQUATIC INVERTEBRATES 

03.01 LIVE FISH. 

0301.10 - Ornamental fish kg 

- Other live fish: 

0301.91 - - Trout (Salmo trutta, Oncorhynchus mykiss, 

Oncorhynchus clarki, Oncorhynchus 

aquabonita, Oncorhynchus gilae, 

Oncorhynchus apache and Oncorhynchus 

chrysogaster). 

0301.92 - - Eels (Anguilla spp.) kg 

0301.93 - - Carp kg 

0301.99 - - Other kg 

03.02 FISH, FRESH OR CHILLED (EXCLUDING 

FISH FILLETS AND OTHER FISH MEAT OF 

HEADING NO. 03.04). 


- Salmonidae (excluding livers and roes): 

0302.11 - - Trout (Salmo trutta, Oncorhynchus mykiss, 





0302.12 - - Pacific salmon (Oncorhynchus nerka, 

Oncorhynchus gorbuscha, Oncorhynchus 

keta, Oncorhynchus tschawytscha, 

Oncorhynchus kitsutch, Oncorhynchus 

masou and Oncorhynchus rhodurus), Atlantic 

salmon (Salmo salar) and Danube salmon 

(Hucho hucho) 


- Flat fish (Pleuronectidae, Bothidae, 

Cynoglossidae, Soleidae, Scophthalmidae and 

Citharidae) (excluding livers and roes): 

0302.21 - - Halibut (Reinhardtius hippoglossoides, 

Hippoglossus hippoglossus, Hippoglossus 

stenolepis) 

0302.22 - - Plaice (Pleuronectes platessa) kg 

0302.23 - - Sole (Solea spp.) kg 

kg 

kg 

kg 

kg



- Tunas (of the genus Thunnus), skipjack or 

stripe-bellied bonito (Euthynnus (Katsuwonus) 

pelamis) (excluding livers and roes): 

0302.31 - - Albacore or longfinned tunas (Thunnus 

alalunga) 

0302.32 - - Yellowfin tunas (Thunnus albacares) kg 

0302.33 - - Skipjack or stripe-bellied bonito kg 


0302.40 - Herrings (Clupea harengus, Clupea pallasii) 

(excluding livers and roes) 

0302.50 - Cod (Gadus morhua, Gadus ogac, Gadus 

macrocephalus) (excluding livers and roes) 

- Other fish (excluding livers and roes): 

0302.61 - - Sardines (Sardina pilchardus Sardinops spp.) 

sardinella (Sardinella spp.), brisling or sprats 

(Sprattus sprattus) 

0302.62 - - Haddock (Melanogrammus aeglefinus) kg 

0302.63 - - Coalfish (Pollachius virens) kg 

0302.64 - - Mackerel (Scomber scombrus, Scomber 

australasicus, Scomber japonicus) 

0302.65 - - Dogfish and other sharks kg 

0302.66 - - Eels (Anguilla spp.) kg 


0302.70 - Livers and roes kg 

03.03 FISH, FROZEN (EXCLUDING FISH FILLETS 

AND OTHER FISH MEAT OF HEADING NO. 

03.04). 

0303.10 - Pacific salmon (Onchorhynchus, nerka 

Oncorhynchus gorbuscha, Oncorhynchus keta, 

Oncorhynchus tschawytscha, Oncorhynchus 

kisutch, Oncorhynchus masou and 

Oncorhynchus rhodurus), excluding livers and 

roes. 

- Other salmonidae (excluding livers and roes): 

kg 

kg 

kg 

kg 

kg 

kg

0303.21 - - Trout (Salmo trutta, Oncorhynchus mykiss, 





0302.22 - - Atlantic salmon (Salmo salar) and Danube 

salmon (Hucho hucho) 

0303.29 - - Other kg 


- Flat fish (Pleuronectidae, Bothidae, 

Cynoglossidae, Soleidae, Scophthalmidae and 

Citharidae) (excluding livers and roes): 

0303.31 - - Halibut (Reinhardtius hippoglossoides, 

Hippoglossus hippoglossus, Hippoglossus 

stenolepis) 

0303.32 - - Plaice (Pleuronectes platessa) kg 

0303.33 - - Sole (Solea spp.) kg 


- Tunas (of the genus Thunnus), and skipjack or 

stripe-bellied bonito (Euthynnus (Katsuwonus) 

pelamis) (excluding livers and roes): 

0303.41 - - Albacore or longfinned tunas (Thunnus 

alalunga) 

0303.42 - - Yellowfin tunas (Thunnus albacares) kg 

0303.43 - - Skipjack or stripe-bellied bonito kg 


0303.50 - Herrings (Clupea harengus, Clupea pallasii) 

(excluding livers and roes) 

0303.60 - Cod (Gadus morhua, Gadus ogac, Gadus 

macrocephalus) (excluding livers and roes) 

- Other fish (excluding livers and roes): 

0303.71 - - Sardines (Sardina pilchardus, Sardinops 

spp.), sardinella (Sardinella spp.), brisling or 

sprats (Sprattus sprattus) 

0303.72 - - Haddock (Melanogrammus aeglefinus) kg 

0303.73 - - Coalfish (Pollachius virens) kg 

0303.74 - - Mackerel (Scomber scombrus, Scomber 

australasicus, Scomber japonicus) 

kg 

kg 

kg 

kg 

kg 

kg 

kg 

kg

0303.75 - - Dogfish and other sharks kg 

0303.76 - - Eels (Anguilla spp.) kg 

0303.77 - - Sea bass (Dicentrarchus labrax, 

Dicentrarchus punctatus) 

0303.78 - - Hake (Merluccius spp., Urophycis spp.) kg 


0303.80 - Livers and roes kg 

03.04 FISH FILLETS AND OTHER FISH MEAT 

(WHETHER OR NOT MINCED), FRESH, 


0304.10 - Fresh or chilled kg 

0304.20 - Frozen fillets kg 

0304.90 - Other kg 

03.05 FISH, DRIED, SALTED OR IN BRINE; 

SMOKED FISH, WHETHER OR NOT COOKED 

BEFORE OR DURING THE SMOKING 

PROCESS; FLOURS, MEALS AND PELLETS 

OF FISH FIT FOR HUMAN CONSUMPTION. 

0305.10 - Flours, meals and pellets of fish, fit for human 

consumption 

0305.20 - Livers and roes, dried, smoked, salted or in 

brine 

0305.30 - Fish fillets, dried, salted or in brine, but not 

smoked 

- Smoked fish, including fillets: 

0305.41 - - Pacific salmon (Oncorhynchus nerka, 

Oncorhynchus gorbuscha, Oncorhynchus 

keta, Oncorhynchus tschawytscha, 

Oncorhynchus kisutch, Oncorhynchus masou 

and Oncorhynchus rhodurus), Atlantic 

salmon (Salmo salar) and Danube salmon 

(Hucho hucho). 

0305.42 - - Herrings (Clupea harengus, Clupea pallasii) kg 



- Dried fish, whether or not salted but not smoked: 

0305.51 - - Cod (Gadus morhua, Gadus ogac, Gadus 

macrocephalus) 

kg 

kg 

kg 

kg 

kg 

kg



- Fish, salted but not dried or smoked and fish in 

brine: 

0305.61 - - Herrings (Clupea harengus, Clupea pallasii) kg 

0305.62 - - Cod (Gadus morhua, Gadus ogac, Gadus 

macrocephalus) 

0305.63 - - Anchovies (Engraulis spp.) kg 


03.06 CRUSTACEANS, WHETHER IN SHELL OR 

NOT, LIVE, FRESH, CHILLED, FROZEN, 

DRIED, SALTED OR IN BRINE; 

CRUSTACEANS, IN SHELL, COOKED BY 

STEAMING OR BY BOILING IN WATER, 

WHETHER OR NOT CHILLED, FROZEN, 

DRIED, SALTED OR IN BRINE; FLOURS, 

MEALS AND PELLETS OF CRUSTACEANS, 

FIT FOR HUMAN CONSUMPTION. 

- Frozen: 

0306.11 - - Rock lobster and other sea crawfish 

(Palinurus spp., Panulirus spp., Jasus spp.) 

0306.12 - - Lobsters (Homarus spp.) kg 

0306.13 - - Shrimps and prawns kg 

0306.14 - - Crabs kg 

0306.19 - - Other, including flours, meals and pellets of 

crustaceans, fit for human consumption 

- Not frozen: 

0306.21 - - Rock lobster and other sea crawfish 

(Palinurus spp., Panulirus spp., Jasus spp.) 

0306.22 - - Lobsters (Homarus spp.) kg 

0306.23 - - Shrimps and prawns kg 

0306.24 - - Crabs kg 

0306.29 - - Other, including flours, meals and pellets of 

crustaceans, fit for human consumption 

kg 

kg 

kg 

kg 

kg

03.07 MOLLUSCS, WHETHER IN SHELL OR NOT, 

LIVE, FRESH, CHILLED, FROZEN, DRIED, 

SALTED OR IN BRINE; AQUATIC 

INVERTEBRATES OTHER THAN 

CRUSTACEANS AND MOLLUSCS, LIVE, 

FRESH, CHILLED, FROZEN, DRIED, SALTED 

OR IN BRINE; FLOURS, MEALS AND 

PELLETS OF AQUATIC INVERTEBRATES 

OTHER THAN CRUSTACEANS, FIT FOR 

HUMAN CONSUMPTION. 

0307.10 - Oysters kg 


- Scallops, including queen scallops, of the 

genera Pecten, Chlamys or Placopecten: 

0307.21 - - Live, fresh or chilled kg 


- Mussels (Mytilus spp., Perna spp.): 



- - Cuttle fish (Sepia officinalis, Rossia macrosoma, 

Sepiola spp.) and squid (Ommastrephes spp., 

Loligo spp., Nototodarus spp., Sepioteuthis 

spp.): 



- Octopus (Octopus spp.): 



0307.60 - Snails (excluding sea snails) kg 

- Other, including flours, meals and pellets of 

aquatic invertebrates other than crustaceans, fit 

for human consumption: 



CHAPTER 4 

DAIRY PRODUCE; BIRDS' EGGS; NATURAL HONEY; EDIBLE PRODUCTS OF ANIMAL

ORIGIN, NOT ELSEWHERE SPECIFIED OR INCLUDED 

04.01 MILK AND CREAM, NOT CONCENTRATED 

NOR CONTAINING ADDED SUGAR OR 

OTHER SWEETENING MATTER. 

0401.10 - Of a fat content, by mass, not exceeding 1 per 

cent 

0401.20 - Of a fat content, by mass, exceeding 1 per cent 

but not exceeding 6 per cent 

0401.30 - Of a fat content, by mass, exceeding 6 per cent kg 

04.02 MILK AND CREAM, CONCENTRATED OR 

CONTAINING ADDED SUGAR OR OTHER 

SWEETENING MATTER. 

0402.10 - In powder, granules or other solid forms, of a fat 

content, by mass, not exceeding 1,5 per cent 


- In powder, granules or other solid forms, of a fat 

content, by mass, exceeding 1,5 per cent: 

0402.21 - - Not containing added sugar or other 

sweetening matter 

0402.29 - - Other kg 

- - Other 

0402.91 - - Not containing added sugar or other 


0402.99 - - Other kg 

04.03 BUTTERMILK, CURDLED MILK AND CREAM, 

YOGHURT, 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 OR COCOA. 

0403.10 - Yoghurt kg 

0403.90 - Other kg 

kg 

kg 

kg 

kg 

kg

04.04 WHEY, WHETHER OR NOT CONCENTRATED 

OR CONTAINING ADDED SUGAR OR OTHER 

SWEETENING MATTER; PRODUCTS 

CONSISTING OF NATURAL MILK 

CONSTITUENTS, WHETHER OR NOT 


SWEETENING MATTER, NOT ELSEWHERE 

SPECIFIED OR INCLUDED. 

0404.10 - Whey and modified whey, whether or not 

concentrated or containing added sugar or other 


0404.90 - Other kg 

04.05 BUTTER AND OTHER FATS AND OILS 

DERIVED FROM MILK; DAIRY SPREADS. 

0405.10 - Butter kg 

0405.20 - Dairy spreads kg 

0405.90 - Other kg 

04.06 CHEESE AND CURD. 

0406.10 - Fresh (unripened or uncured) cheese, including 

whey, cheese, and curd 

0406.20 - Grated or powdered cheese, of all kinds kg 

0406.30 - Processed cheese, not grated or powdered kg 

0406.40 - Blue-veined cheese kg 

0406.90 - Other cheese kg 

04.07 0407.00 BIRDS' EGGS, IN SHELL, FRESH, 

PRESERVED OR COOKED. 

04.08 BIRDS' EGGS, NOT IN SHELL AND EGG 

YOLKS, FRESH, DRIED, COOKED BY 

STEAMING OR BY BOILING IN WATER, 

MOULDED, FROZEN OR OTHERWISE 

PRESERVED, WHETHER OR NOT 


SWEETENING MATTER. 

- Egg yolks: 

0408.11 - - Dried kg 

0408.19 - - Other kg 


kg 

kg 

kg 

kg

- Other: 

0408.91 - - Dried kg 

0408.99 - - Other kg 

04.09 0409.00 NATURAL HONEY. kg 

04.10 0410.00 EDIBLE PRODUCTS OF ANIMAL ORIGIN, 

NOT ELSEWHERE SPECIFIED OR 

INCLUDED. 

05.03 0503.00 HORSEHAIR AND HORSEHAIR WASTE, 

WHETHER OR NOT PUT UP AS A LAYER 

WITH OR WITHOUT SUPPORTING 

MATERIAL. 

CHAPTER 5 

PRODUCTS OF ANIMAL ORIGIN, NOT ELSEWHERE SPECIFIED OR INCLUDED 

05.01 0501.00 HUMAN HAIR, UNWORKED, WHETHER OR 

NOT WASHED OR SCOURED; WASTE OF 

HUMAN HAIR. 

05.02 PIGS', HOGS' OR BOARS' BRISTLES AND 

HAIR; BADGER HAIR AND OTHER BRUSH 

MAKING HAIR; WASTE OF SUCH BRISTLES 

OR HAIR. 

0502.10 - Pigs', hogs' or boars' bristles and hair and waste 

thereof 

0502.90 - Other kg 

05.04 0504.00 GUTS, BLADDERS AND STOMACHS OF 

ANIMALS (OTHER THAN FISH), WHOLE AND 

PIECES THEREOF, FRESH, CHILLED, 

FROZEN, SALTED, IN BRINE, DRIED OR 

SMOKED. 

05.05 SKINS AND OTHER PARTS OF BIRDS, WITH 

THEIR FEATHERS OR DOWN, FEATHERS 

AND PARTS OF FEATHERS (WHETHER OR 

NOT WITH TRIMMED EDGES) AND DOWN, 

NOT FURTHER WORKED THEN CLEANED, 

DISINFECTED OR TREATED FOR 

PRESERVATION; POWDER AND WASTE OF 

FEATHERS OR PARTS OF FEATHERS. 

0505.10 - Feathers of a kind used for stuffing; down kg 



kg 

kg 

kg

05.06 BONES AND HORN-CORES, UNWORKED, 

DEFATTED, SIMPLY PREPARED (BUT NOT 

CUT TO SHAPE), TREATED WITH ACID OR 

DEGELATINISED; POWDER AND WASTE OF 

THESE PRODUCTS. 

0506.10 - Ossein and bones treated with acid kg 


05.07 IVORY, TORTOISE-SHELL, WHALE BONE 

AND WHALEBONE HAIR, HORNS, ANTLERS, 

HOOVES, NAILS, CLAWS AND BEAKS, 

UNWORKED OR SIMPLY PREPARED BUT 

NOT CUT TO SHAPE; POWDER AND WASTE 

OF THESE PRODUCTS. 

0507.10 - Ivory; ivory powder and waste kg 


05.08 0508.00 CORAL AND SIMILAR MATERIALS, 


NOT OTHERWISE WORKED; SHELLS OF 

MOLLUSCS, CRUSTACEANS OR 

ECHINODERMS AND CUTTLE-BONE, 


NOT CUT TO SHAPE, POWDER AND WASTE 

THEREOF. 

05.09 0509.00 NATURAL SPONGES OF ANIMAL ORIGIN. kg 

05.10 0510.00 AMBERGRIS, CASTOREUM, CIVET AND 

MUSK; CANTHARIDES; BILE, WHETHER OR 

NOT DRIED; GLANDS AND OTHER ANIMAL 

PRODUCTS USED IN THE PREPARATION OF 

PHARMACEUTICAL PRODUCTS, FRESH, 

CHILLED, FROZEN OR OTHERWISE 

PROVISIONALLY PRESERVED. 

05.11 ANIMAL PRODUCTS NOT ELSEWHERE 

SPECIFIED OR INCLUDED; DEAD ANIMALS 

OF CHAPTER 1 OR 3, UNFIT FOR HUMAN 

CONSUMPTION. 

0511.10 - Bovine semen - 

- Other: 

0511.91 - - Products of fish or crustaceans kg 

0511.99 - - Other kg 


SECTION II 

kg 

kg


VEGETABLE PRODUCTS 

CHAPTER 6 

LIVE TREES AND OTHER PLANTS; BULBS, ROOTS AND 

THE LIKE; CUT FLOWERS AND ORNAMENTAL FOLIAGE 

06.01 BULBS, TUBERS, TUBEROUS ROOTS, 

CORMS, CROWNS AND RHIZOMES, 

DORMANT, IN GROWTH OR IN FLOWER; 

CHICORY PLANTS AND ROOTS 

(EXCLUDING ROOTS OF HEADING NO. 

12.12). 

0601.10 - Bulbs, tubers, tuberous roots, corms, crowns 

and rhizomes, dormant 

0601.20 - Bulbs, tubers, tuberous roots, corms, crowns 

and rhizomes, in growth or in flower; chicory 

plants and roots 

06.02 OTHER LIVE PLANTS (INCLUDING THEIR 

ROOTS), CUTTINGS AND SLIPS; 

MUSHROOM SPAWN. 

0602.10 - Unrooted cuttings and slips u 

0602.20 - Trees, shrubs and bushes, grafted or not, of 

kinds which bear edible fruit or nuts 

0602.30 - Rhododendrons and azaleas, grafted or not u 

0602.40 - Roses, grafted or not u 

0602.90 - Other kg 

06.03 CUT FLOWERS AND FLOWER BUDS OF A 

KIND SUITABLE FOR BOUQUETS OR FOR 

ORNAMENTAL PURPOSES, FRESH, DRIED, 

DYED, BLEACHED, IMPREGNATED OR 

OTHERWISE PREPARED. 

0603.10 - Fresh kg 


06.04 FOLIAGE, BRANCHES AND OTHER PARTS 

OF PLANTS, WITHOUT FLOWERS OR 

FLOWER BUDS, AND GRASSES, MOSSES 

AND LICHENS, BEING GOODS OF A KIND 

SUITABLE FOR BOUQUETS OR FOR 

ORNAMENTAL PURPOSES, FRESH, DRIED, 

DYED, BLEACHED, IMPREGNATED OR 

OTHERWISE PREPARED. 

0604.10 - Mosses and lichens kg 

u 

u 

u

- Other: 

0604.91 - - Fresh kg 

0604.99 - - Other kg 


CHAPTER 7 

EDIBLE VEGETABLES AND CERTAIN ROOTS 

AND TUBERS 

07.01 POTATOES, FRESH OR CHILLED. 

0701.10 - Seed kg 

0701.90 - Other kg 

07.02 0702.00 TOMATOES, FRESH OR CHILLED. kg 

07.03 ONIONS, SHALLOTS, GARLIC, LEEKS AND 

OTHER ALLIACEOUS VEGETABLES, FRESH 

OR CHILLED. 

0703.10 - Onions and shallots kg 

0703.20 - Garlic kg 

0703.90 - Leeks and other alliaceous vegetables kg 

07.04 CABBAGES, CAULIFLOWERS, KOHLRABI, 

KALE AND SIMILAR EDIBLE BRASSICAS, 

FRESH OR CHILLED. 

0704.10 - Cauliflowers and headed broccoli kg 

0704.20 - Brussels sprouts kg 

0704.90 - Other kg 

07.05 LETTUCE (LACTUCA SATIVA) AND 

CHICORY (CICHORIUM SPP.), FRESH OR 

CHILLED. 

- Lettuce: 

0705.11 - - Cabbage lettuce (head lettuce) kg 

0705.19 - - Other kg 

- Chicory: 

0705.21 - - Witloof chicory (Cichorium intybus var. 

foliosum) 

0705.29 - - Other kg 

kg

07.06 CARROTS, TURNIPS, SALAD BEETROOT, 

SALSIFY, CELERIAC, RADISHES AND 

SIMILAR EDIBLE ROOTS, FRESH OR 

CHILLED. 

0706.10 - Carrots and turnips kg 

0706.90 - Other kg 

07.07 0707.00 CUCUMBERS AND GHERKINS, FRESH OR 

CHILLED. 

07.08 LEGUMINOUS VEGETABLES, SHELLED OR 

UNSHELLED, FRESH OR CHILLED. 

0708.10 - Peas (Pisum sativum) kg 

0708.20 - Beans (Vigna spp., Phaseolus spp.) kg 

0708.90 - Other leguminous vegetables kg 

07.09 OTHER VEGETABLES, FRESH OR CHILLED. 

0709.10 - Globe artichokes kg 

0709.20 - Asparagus kg 

0709.30 - Aubergines (egg-plants) kg 

0709.40 - Celery other than celeriac kg 

- Mushrooms and truffles: 

0709.51 - - Mushrooms kg 

0709.52 - - Truffles kg 

0709.60 - Fruits of the genus Capsicum or of the genus 

Pimenta 

0709.70 - Spinach, New Zealand spinach and orache 

spinach (garden spinach) 

0709.90 - Other kg 

07.10 VEGETABLES (UNCOOKED OR COOKED BY 

STEAMING OR BOILING IN WATER), 

FROZEN. 

0710.10 - Potatoes kg 


- Leguminous vegetables, shelled or unshelled: 

0710.21 - - Peas (Pisum sativum) kg 

0710.22 - - Beans (Vigna spp., Phaseolus spp.) kg 

kg 

kg 

kg

0710.29 - - Other kg 

0710.30 - Spinach, New Zealand spinach and orache 

spinach (garden spinach) 

0710.40 - Sweet corn kg 

0710.80 - Other vegetables kg 

0710.90 - Mixtures of vegetables kg 

07.11 VEGETABLES PROVISIONALLY 

PRESERVED (FOR EXAMPLE, BY SULPHUR 

DIOXIDE GAS, IN BRINE, IN SULPHUR 

WATER OR IN OTHER PRESERVATIVE 

SOLUTIONS), BUT UNSUITABLE IN THAT 

STATE FOR IMMEDIATE CONSUMPTION. 

0711.10 - Onions kg 

0711.20 - Olives kg 

0711.30 - Capers kg 

0711.40 - Cucumbers and gherkins kg 

0711.90 - Other vegetables; mixtures of vegetables: kg 

07.12 DRIED VEGETABLES, WHOLE, CUT, SLICED, 

BROKEN OR IN POWDER, BUT NOT 

FURTHER PREPARED. 


0712.30 - Mushrooms and truffles kg 

0712.90 - Other vegetables; mixtures of vegetables kg 

07.13 DRIED LEGUMINOUS VEGETABLES, 

SHELLED, WHETHER OR NOT SKINNED OR 

SPLIT. 


0713.20 - Chickpeas (garbanzos) kg 


- Beans (Vigna spp., Phaseolus spp.): 

0713.31 - - Beans of the species Vigna mungo(L.) 

Hepper or Vigna radiata (L.) Wilczek 

0713.32 - - Small red (Adzubi) beans (Phaseolus or 

Vigna angularis) 

kg 

kg 

kg

0713.33 - - Kidney beans, including white pea beans 

(Phaseolus vulgaris) 

0713.39 - - Other kg 

0713.40 - Lentils kg 

0713.50 - Broad beans (Vicia faba var. major) and horse 

beans (Vicia faba var. equina, Vicia faba var. 

minor) 

0713.90 - Other kg 

07.14 MANIOC, ARROWROOT, SALEP, 

JERUSALEM ARTICHOKES, SWEET 

POTATOES AND SIMILAR ROOTS AND 

TUBERS WITH HIGH STARCH OR INULIN 

CONTENT, FRESH, CHILLED, FROZEN OR 

DRIED, WHETHER OR NOT SLICED OR IN 

THE FORM OF PELLETS; SAGO PITH. 

0714.10 - Manioc (cassava) kg 

0714.20 - Sweet potatoes kg 

0714.90 - Other kg 

CHAPTER 8 

EDIBLE FRUIT AND NUTS; PEEL OF CITRUS FRUIT OR MELONS 

08.01 COCONUTS, BRAZIL NUTS AND CASHEW 

NUTS, FRESH OR DRIED, WHETHER OR 

NOT SHELLED OR PEELED. 

- Coconuts: 

0801.11 - - Desiccated kg 

0801.19 - - Other kg 

- Brazil nuts: 

0801.21 - - In shell kg 

0801.22 - - Shelled kg 

- Cashew nuts: 

0801.31 - - In shell kg 

0801.32 - - Shelled kg 

08.02 OTHER NUTS, FRESH OR DRIED, WHETHER 

OR NOT SHELLED OR PEELED. 


kg 

kg

- Almonds: 

0802.11 - - In shell kg 

0802.12 - - Shelled kg 


- Hazelnuts or filberts (Corylus spp.): 

0802.21 - - In shell kg 

0802.22 - - Shelled kg 

- Walnuts: 

0802.31 - - In shell kg 

0802.32 - - Shelled kg 

0802.40 - Chestnuts (Castanea spp.) kg 

0802.50 - Pistachios kg 

0802.90 - Other kg 

08.03 0803.00 BANANAS, INCLUDING PLANTAINS, FRESH 

OR DRIED. 

08.04 DATES, FIGS, PINEAPPLES, AVOCADOS, 

GUAVAS, MANGOES AND MANGOSTEENS, 

FRESH OR DRIED. 

0804.10 - Dates kg 

0804.20 - Figs kg 

0804.30 - Pineapples kg 

0804.40 - Avocados kg 

0804.50 - Guavas, mangoes and mangosteens kg 

08.05 CITRUS FRUIT, FRESH OR DRIED. 

0805.10 - Oranges kg 

0805.20 - Mandarins (including tangerines and satsumas); 

clementines, wilkings and similar citrus hybrids 

0805.30 - Lemons (Citrus limon, Citrus limonum) and limes 

(Citrus aurantifolia) 

0805.40 - Grapefruit kg 

0805.90 - Other kg 

08.06 GRAPES, FRESH OR DRIED. 

kg 

kg 

kg

0806.10 - Fresh kg 

0806.20 - Dried kg 

08.07 MELONS (INCLUDING WATERMELONS) AND 

PAPAWS (PAPAYAS), FRESH. 

- Melons (including watermelons): 

0807.11 - - Watermelons kg 

0807.19 - - Other kg 

0807.20 - Papaws (papayas) kg 

08.08 APPLES, PEARS AND QUINCES, FRESH. 

0808.10 - Apples kg 

0808.20 - Pears and quinces kg 

08.09 APRICOTS, CHERRIES, PEACHES 

(INCLUDING NECTARINES), PLUMS AND 

SLOES, FRESH. 

0809.10 - Apricots kg 

0809.20 - Cherries kg 

0809.30 - Peaches, including nectarines kg 

0809.40 - Plums and sloes kg 

08.10 OTHER FRUIT, FRESH. 

0810.10 - Strawberries kg 

0810.20 - Raspberries, blackberries, mulberries and 

loganberries 

0810.30 - Black, white or red currants and gooseberries kg 

0810.40 - Cranberries, bilberries and other fruits of the 

genus Vaccinium 

0810.50 - Kiwifruit kg 

0810.90 - Other kg 

08.11 FRUIT AND NUTS, UNCOOKED OR COOKED 

BY STEAMING OR BOILING IN WATER, 

FROZEN, WHETHER OR NOT CONTAINING 

ADDED SUGAR OR OTHER SWEETENING 

MATTER. 



kg 

kg

0811.20 - Raspberries, blackberries, mulberries, 

loganberries, black, white or red currants and 

gooseberries 

0811.90 - Other kg 

08.12 FRUIT AND NUTS PROVISIONALLY 

PRESERVED (FOR EXAMPLE, BY SULPHUR 

DIOXIDE GAS, IN BRINE, IN SULPHUR 

WATER OR IN OTHER PRESERVATIVE 

SOLUTIONS), BUT UNSUITABLE IN THAT 

STATE FOR IMMEDIATE CONSUMPTION. 



0812.90 - Other kg 

08.13 FRUIT, DRIED (EXCLUDING THAT OF 

HEADINGS NOS. 08.01 TO 08.06); MIXTURES 

OF NUTS OR DRIED FRUITS OF THIS 

CHAPTER. 

0813.10 - Apricots kg 

0813.20 - Prunes kg 

0813.30 - Apples kg 

0813.40 - Other fruit kg 

0813.50 - Mixtures of nuts or dried fruits of this Chapter kg 

08.14 0814.00 PEEL OF CITRUS FRUIT OR MELONS 

(INCLUDING WATERMELONS), FRESH, 

FROZEN, DRIED OR PROVISIONALLY 

PRESERVED IN BRINE, IN SULPHUR WATER 

OR IN OTHER PRESERVATIVE SOLUTIONS. 


CHAPTER 9 

COFFEE, TEA, MATÉ, AND SPICES 

09.01 COFFEE, WHETHER OR NOT ROASTED OR 

DECAFFEINATED; COFFEE HUSKS AND 

SKINS; COFFEE SUBSTITUTES CONTAINING 

COFFEE IN ANY PROPORTION. 

- Coffee, not roasted: 

0901.11 - - Not decaffeinated kg 

0901.12 - - Decaffeinated kg 

kg 

kg

- Coffee, roasted: 

0901.21 - - Not decaffeinated kg 

0901.22 - - Decaffeinated kg 

0901.90 - Other kg 

09.02 TEA, WHETHER OR NOT FLAVOURED. 

0902.10 - Green tea (not fermented) in immediate 

packings of a content not exceeding 3 kg 

0902.20 - Other green tea (not fermented) kg 

0902.30 - Black tea (fermented) and partly fermented tea, 

in immediate packings of a content not 

exceeding 3 kg 

0902.40 - Other black tea (fermented) and other partly 

fermented tea 

09.03 0903.00 MATÉ. kg 

09.04 PEPPER OF THE GENUS PIPER; DRIED OR 

CRUSHED OR GROUND FRUITS OF THE 

GENUS CAPSICUM OR OF THE GENUS 

PIMENTA. 

- Pepper: 

0904.11 - - Neither crushed nor ground kg 

0904.12 - - Crushed or ground kg 

0904.20 - Fruits of the genus Capsicum, or of the genus 

Pimenta, dried or crushed or ground 

09.05 0905.00 VANILLA. kg 

09.06 CINNAMON AND CINNAMON-TREE 

FLOWERS. 

0906.10 - Neither crushed nor ground kg 

0906.20 - Crushed or ground kg 

09.07 0907.00 CLOVES (WHOLE FRUIT, CLOVES AND 

STEMS). 

09.08 NUTMEG, MACE AND CARDAMOMS. 

0908.10 - Nutmeg kg 

0908.20 - Mace kg 


kg 

kg 

kg 

kg 

kg

0908.30 - Cardamoms kg 

09.09 SEEDS OF ANISE, BADIAN, FENNEL, 

CORIANDER, CUMIN OR CARAWAY; 

JUNIPER BERRIES. 

0909.10 - Seeds of anise or badian kg 

0909.20 - Seeds of coriander kg 

0909.30 - Seeds of cumin kg 

0909.40 - Seeds of caraway kg 

0909.50 - Seeds of fennel; juniper berries kg 

09.10 GINGER, SAFFRON, TURMERIC (CURCUMA), 

THYME, BAY LEAVES, CURRY AND OTHER 

SPICES. 

0910.10 - Ginger kg 

0910.20 - Saffron kg 

0910.30 - Turmeric (curcuma) kg 

0910.40 - Thyme; bay leaves kg 

0910.50 - Curry kg 

- Other spices: 

0910.91 - - Mixtures referred to in Note 1(b) to this 

Chapter 

0910.99 - - Other kg 


CHAPTER 10 

CEREALS 

10.01 WHEAT AND MESLIN. 

1001.10 - Durum wheat kg 

1001.90 - Other kg 

10.02 1002.00 RYE. kg 

10.03 1003.00 BARLEY. kg 

10.04 1004.00 OATS. kg 

10.05 MAIZE (CORN). 

1005.10 - Seed kg 

kg

1005.90 - Other kg 

10.06 RICE. 

1006.10 - Rice in the husk (paddy or rough) kg 

1006.20 - Husked (brown) rice kg 

1006.30 - Semi-milled or wholly milled rice, whether or not 

polished or glazed 

1006.40 - Broken rice kg 

10.07 1007.00 GRAIN SORGHUM. kg 

10.08 BUCKWHEAT, MILLET AND CANARY SEED; 

OTHER CEREALS. 

1008.10 - Buckwheat kg 

1008.20 - Millet kg 

1008.30 - Canary seed kg 

1008.90 - Other cereals kg 

CHAPTER 11 

PRODUCTS OF THE MILLING INDUSTRY; MALT; STARCHES; 

INULIN; WHEAT GLUTEN 

11.01 1101.00 WHEAT OR MESLIN FLOUR. kg 

11.02 CEREAL FLOURS (EXCLUDING THAT OF 

WHEAT OR MESLIN). 

1102.10 - Rye flour kg 

1102.20 - Maize (corn) flour kg 

1102.30 - Rice flour kg 

1102.90 - Other flour kg 

11.03 CEREAL GROATS, MEAL AND PELLETS. 

- Groats and meal: 

1103.11 - - Of wheat kg 

1103.12 - - Of oats kg 

1103.13 - - Of maize (corn) kg 

1103.14 - - Of rice kg 


kg

1103.19 - - Of other cereals kg 

- Pellets: 

1103.21 - - Of wheat kg 

1103.29 - - Of other cereals kg 

11.04 CEREAL GRAINS OTHERWISE WORKED 

(FOR EXAMPLE, HULLED, ROLLED, 

FLAKED, PEARLED, SLICED OR KIBBLED), 

(EXCLUDING RICE OF HEADING NO. 10.06); 

GERM OF CEREALS, WHOLE, ROLLED, 

FLAKED OR GROUND. 

- Rolled or flaked grains: 

1104.11 - - Of barley kg 

1104.12 - - Of oats kg 

1104.19 - - Of other cereals kg 


- Other worked grains (for example, hulled, 

pearled, sliced or kibbled): 

1104.21 - - Of barley kg 

1104.22 - - Of oats kg 

1104.23 - - Of maize (corn) kg 

1104.29 - - Of other cereals kg 

1104.30 - Germ of cereals, whole, rolled, flaked or ground kg 

11.05 FLOUR, MEAL, POWDER, FLAKES, 

GRANULES AND PELLETS OF POTATOES. 

1105.10 - Flour, meal and powder kg 

1105.20 - Flakes, granules and pellets kg 

11.06 FLOUR, MEAL AND POWDER OF THE DRIED 

LEGUMINOUS VEGETABLES OF HEADING 

NO. 07.13, OF SAGO OR OF ROOTS OR 

TUBERS OF HEADING NO. 07.14 OR OF THE 

PRODUCTS OF CHAPTER 8 

1106.10 - Of the dried leguminous vegetables of heading 

No. 07.13 

1106.20 - Of sago or of roots or tubers of heading No. 

07.14 

1106.30 - Of the products of Chapter 8. kg 

kg 

kg

11.07 MALT, WHETHER OR NOT ROASTED. 

1107.10 - Not roasted kg 

1107.20 - Roasted kg 

11.08 STARCHES; INULIN. 

- Starches: 

1108.11 - - Wheat starch kg 

1108.12 - - Maize (corn) starch kg 

1108.13 - - Potato starch kg 

1108.14 - - Manioc (cassava) starch kg 

1108.19 - - Other starches kg 

1108.20 - Inulin kg 

11.09 1109.00 WHEAT GLUTEN, WHETHER OR NOT DRIED. kg 

CHAPTER 12 

OIL SEEDS AND OLEAGINOUS FRUITS; 

MISCELLANEOUS GRAINS, SEEDS AND FRUIT; 

INDUSTRIAL OR MEDICINAL PLANTS; STRAW AND FODDER 

12.01 1201.00 SOYA BEANS, WHETHER OR NOT BROKEN. kg 

12.02 GROUND-NUTS, NOT ROASTED OR 

OTHERWISE COOKED, WHETHER OR NOT 

SHELLED OR BROKEN. 

1202.10 - In shell kg 

1202.20 - Shelled, whether or not broken kg 

12.03 1203.00 COPRA. kg 

12.04 1204.00 LINSEED, WHETHER OR NOT BROKEN. kg 

12.05 1205.00 RAPE OR COLZA SEEDS, WHETHER OR 

NOT BROKEN. 

12.06 1206.00 SUNFLOWER SEEDS, WHETHER OR NOT 

BROKEN. 

12.07 OTHER OIL SEEDS AND OLEAGINOUS 

FRUITS, WHETHER OR NOT BROKEN. 

1207.10 - Palm nuts and kernels kg 


kg 

kg

1207.20 - Cotton seeds kg 

1207.30 - Castor oil seeds kg 

1207.40 - Sesamum seeds kg 

1207.50 - Mustard seeds kg 

1207.60 - Safflower seeds kg 

- Other: 

1207.91 - - Poppy seeds kg 

1207.92 - - Shea nuts (karite nuts) kg 

1207.99 - - Other kg 

12.08 FLOURS AND MEALS OF OIL SEEDS OR 

OLEAGINOUS FRUITS (EXCLUDING THOSE 

OF MUSTARD). 

1208.10 - Of soya beans kg 

1208.90 - Other kg 

12.09 SEEDS, FRUITS AND SPORES, OF A KIND 

USED FOR SOWING. 

- Beet seed: 

1209.11 - - Sugar beet seed kg 

1209.19 - - Other kg 


- Seeds of forage plants, other than beet seed: 

1209.21 - - Lucerne (alfalfa) seed kg 

1209.22 - - Clover (Trifolium spp.) seed kg 

1209.23 - - Fescue seed kg 

1209.24 - - Kentucky blue grass (Poa pratensis L.) seed kg 

1209.25 - - Rye grass (Lolium multiflorum Lam., Lolium 

perenne L.) seed 

1209.26 - - Timothy grass seed kg 

1209.29 - - Other kg 

1209.30 - Seeds of herbaceous plants cultivated 

principally for their flowers 

- Other: 

kg 

kg

1209.91 - - Vegetable seeds kg 

1209.99 - - Other kg 

12.10 HOP CONES, FRESH OR DRIED, WHETHER 

OR NOT GROUND, POWDERED OR IN THE 

FORM OF PELLETS; LUPULIN. 

1210.10 - Hop cones, neither ground nor powdered nor in 

the form of pellets 

1210.20 - Hop cones, ground, powdered or in the form of 

pellets; lupulin 

12.11 PLANTS AND PARTS OF PLANTS 

(INCLUDING SEEDS AND FRUITS), OF A 

KIND USED PRIMARILY IN PERFUMERY, IN 

PHARMACY OR FOR INSECTICIDAL, 

FUNGICIDAL OR SIMILAR PURPOSES, 

FRESH OR DRIED, WHETHER OR NOT CUT, 

CRUSHED OR POWDERED. 

1211.10 - Liquorice roots kg 

1211.20 - Ginseng roots kg 

1211.90 - Other kg 

12.12 LOCUST BEANS, SEAWEEDS AND OTHER 

ALGAE, SUGAR BEET AND SUGAR CANE, 

FRESH, CHILLED, FROZEN OR DRIED, 

WHETHER OR NOT GROUND; FRUIT 

STONES AND KERNELS AND OTHER 

VEGETABLE PRODUCTS (INCLUDING 

UNROASTED CHICORY ROOTS OF THE 

VARIETY CICHORIUM INTYBUS SATIVUM) 

OF A KIND USED PRIMARILY FOR HUMAN 

CONSUMPTION, NOT ELSEWHERE 


1212.10 - Locust beans including locust bean seeds kg 

1212.20 - Seaweeds and other algae kg 

1212.30 - Apricot, peach or plum stones and kg 

kernels 

- Other: 

1212.91 - - Sugar beet kg 

1212.92 - - Sugar cane kg 

1212.99 - - Other kg 


kg 

kg

12.13 1213.00 CEREAL STRAW AND HUSKS, 

UNPREPARED, WHETHER OR NOT 

CHOPPED, GROUND, PRESSED OR IN THE 

FORM OF PELLETS. 

12.14 SWEDES, MANGOLDS, FODDER ROOTS, 

HAY, LUCERNE (ALFALFA), CLOVER, 

SAINFOIN, FORAGE KALE, LUPINES, 

VETCHES AND SIMILAR FORAGE 

PRODUCTS, WHETHER OR NOT IN THE 

FORM OF PELLETS. 

1214.10 - Lucerne (alfalfa) meal and pellets kg 

1214.90 - Other kg 


CHAPTER 13 

LAC; GUMS, RESINS AND OTHER VEGETABLE 

SAPS AND EXTRACTS 

13.01 LAC; NATURAL GUMS, RESINS, 

GUM-RESINS AND OLEORESINS (FOR 

EXAMPLE, BALSAMS). 

1301.10 - Lac kg 

1301.20 - Gum Arabic kg 

1301.90 - Other kg 

13.02 VEGETABLE SAPS AND EXTRACTS; PECTIC 

SUBSTANCES, PECTINATES AND 

PECTATES; AGAR-AGAR AND OTHER 

MUCILAGES AND THICKENERS, WHETHER 

OR NOT MODIFIED, DERIVED FROM 

VEGETABLE PRODUCTS. 

- Vegetable saps and extracts: 

1302.11 - - Opium kg 

1302.12 - - Of liquorice kg 

1302.13 - - Of hops kg 

1302.14 - - Of pyrethrum or of the roots of plants 

containing rotenone 

1302.19 - - Other kg 

1302.20 - Pectic substances, pectinates and pectates kg 

kg


- Mucilages and thickeners, whether or not 

modified, derived from vegetable products: 

1302.31 - - Agar-agar kg 

1302.32 - - Mucilages and thickeners, whether or not 

modified, derived from locust beans, locust 

bean seeds or guar seeds 

1302.39 - - Other kg 

CHAPTER 14 

VEGETABLE PLAITING MATERIALS; VEGETABLE 

PRODUCTS NOT ELSEWHERE SPECIFIED OR INCLUDED 

14.01 VEGETABLE MATERIALS OF A KIND USED 

PRIMARILY FOR PLAITING (FOR EXAMPLE, 

BAMBOOS, RATTANS, REEDS, RUSHES, 

OSIER, RAFFIA, CLEANED, BLEACHED OR 

DYED CEREAL STRAW, AND LIME BARK). 

1401.10 - Bamboos kg 

1401.20 - Rattans kg 

1401.90 - Other kg 

14.02 VEGETABLE MATERIALS OF A KIND USED 

PRIMARILY AS STUFFING OR AS PADDING 

(FOR EXAMPLE, KAPOK, VEGETABLE HAIR 

AND EEL-GRASS), WHETHER OR NOT PUT 

UP AS A LAYER WITH OR WITHOUT 

SUPPORTING MATERIAL. 

1402.10 - Kapok kg 

1402.90 - Other kg 

14.03 VEGETABLE MATERIALS OF A KIND USED 

PRIMARILY IN BROOMS OR IN BRUSHES 

(FOR EXAMPLE, BROOM-CORN, PIASSAVA, 

COUCH-GRASS AND ISTLE), WHETHER OR 

NOT IN HANKS OR BUNDLES. 

1403.10 - Broomcorn (Sorghum vulgare var. technicum) kg 


14.04 VEGETABLE PRODUCTS NOT ELSEWHERE 


1404.10 - Raw vegetable materials of a kind used primarily 

in dyeing or tanning 

kg 

kg

1404.20 - Cotton linters kg 

1404.90 - Other kg 

SECTION III 

ANIMAL OR VEGETABLE FATS AND OILS AND THEIR CLEAVAGE PRODUCTS; 

PREPARED EDIBLE FATS; ANIMAL OR VEGETABLE WAXES 

CHAPTER 15 

ANIMAL OR VEGETABLE FATS AND OILS AND THEIR 

CLEAVAGE PRODUCTS; PREPARED EDIBLE FATS; ANIMAL OR 

VEGETABLE WAXES 

15.01 1501.00 PIG FAT (INCLUDING LARD) AND POULTRY 

FAT, OTHER THAN THAT OF HEADING NO. 

02.09 OR 15.03. 

15.02 1502.00 FATS OF BOVINE ANIMALS, SHEEP OR 

GOATS, OTHER THAN THOSE OF HEADING 

NO. 15.03. 

15.03 1503.00 LARD STEARIN, LARD OIL, OLEOSTEARIN, 

OLEO-OIL AND TALLOW OIL, NOT 

EMULSIFIED OR MIXED OR OTHERWISE 

PREPARED. 

15.04 FATS AND OILS AND THEIR FRACTIONS, OF 

FISH OR MARINE MAMMALS, WHETHER OR 

NOT REFINED, BUT NOT CHEMICALLY 

MODIFIED. 

1504.10 - Fish-liver oils and their fractions kg 

1504.20 - Fats and oils and their fractions of fish 

(excluding liver oils) 

1504.30 - Fats and oils and their fractions, of marine 

mammals 

15.05 WOOL GREASE AND FATTY SUBSTANCES 

DERIVED THEREFROM (INCLUDING 

LANOLIN). 

1505.10 - Wool grease, crude kg 


15.06 1506.00 OTHER ANIMAL FATS AND OILS AND THEIR 

FRACTIONS, WHETHER OR NOT REFINED, 

BUT NOT CHEMICALLY MODIFIED. 


kg 

kg 

kg 

kg 

kg 

kg

15.07 SOYA-BEAN OIL AND ITS FRACTIONS, 

WHETHER OR NOT REFINED, BUT NOT 

CHEMICALLY MODIFIED. 

1507.10 - Crude oil, whether or not degummed kg 


15.08 GROUND-NUT OIL AND ITS FRACTIONS, 



1508.10 - Crude oil kg 


15.09 OLIVE OIL AND ITS FRACTIONS, WHETHER 

OR NOT REFINED, BUT NOT CHEMICALLY 

MODIFIED. 

1509.10 - Virgin kg 


15.10 1510.00 OTHER OILS AND THEIR FRACTIONS, 

OBTAINED SOLELY FROM OLIVES, 


CHEMICALLY MODIFIED, INCLUDING 

BLENDS OF THESE OILS OR FRACTIONS 

WITH OILS OR FRACTIONS OF HEADING 

NO. 15.09. 

15.11 PALM OIL AND ITS FRACTIONS, WHETHER 

OR NOT REFINED, BUT NOT CHEMICALLY 

MODIFIED. 

1511.10 - Crude oil kg 

1511.90 - Other kg 

15.12 SUNFLOWER-SEED, SAFFLOWER OR 

COTTON-SEED REFINED, BUT NOT 



- Sunflower-seed or safflower oil and fractions 

thereof: 

1512.11 - - Crude oil kg 

1512.19 - - Other kg 

Cotton-seed oil and its fractions: 

1512.21 - - Crude oil, whether or not gossypol has been 

removed 

kg 

kg

1512.29 - - Other kg 

15.13 COCONUT (COPRA), PALM KERNEL OR 

BABASSU OIL AND FRACTIONS THEREOF, 




- Coconut (copra) oil and its fractions: 


1513.19 - - Other kg 

- Palm kernel or babassu oil and fractions thereof: 


1513.29 - - Other kg 

15.14 RAPE, COLZA OR MUSTARD OIL AND 

FRACTIONS THEREFORE, WHETHER OR 

NOT REFINED, BUT NOT CHEMICALLY 

MODIFIED. 

1514.10 - Crude oil kg 

1514.90 - Other kg 

15.15 OTHER FIXED VEGETABLE FATS AND OILS 

(INCLUDING JOJOBA OIL) AND THEIR 

FRACTIONS, WHETHER OR NOT REFINED, 

BUT NOT CHEMICALLY MODIFIED. 

- Linseed oil and its fractions: 


1515.19 - - Other kg 

- Maize (corn) oil and its fractions: 


1515.29 - - Other kg 

1515.30 - Castor oil and its fractions kg 

1515.40 - Tung oil and its fractions kg 

1515.50 - Sesame oil and its fractions kg 

1515.60 - Jojoba oil and its fractions kg 

1515.90 - Other kg

15.16 ANIMAL OR VEGETABLE FATS AND OILS 

AND THEIR FRACTIONS, PARTLY OR 

WHOLLY HYDROGENATED, 

INTER-ESTERIFIED, RE-ESTERIFIED OR 

ELAIDINISED, WHETHER OR NOT REFINED, 

BUT NOT FURTHER PREPARED. 

1516.10 - Animal fats and oils and their fractions kg 

1516.20 - Vegetable fats and oils and their fractions kg 

15.17 MARGARINE; EDIBLE MIXTURES OR 

PREPARATIONS OF ANIMAL OR 

VEGETABLE FATS OR OILS OR OF 

FRACTIONS OF DIFFERENT FATS OR OILS 

OF THIS CHAPTER (EXCLUDING EDIBLE 

FATS OR OILS OR THEIR FRACTIONS OF 

HEADING NO. 15.16). 

1517.10 - Margarine, excluding liquid margarine kg 

1517.90 - Other kg 

15.18 1518.00 ANIMAL OR VEGETABLE FATS AND OILS 

AND THEIR FRACTIONS, BOILED, OXIDISED, 

DEHYDRATED, SULPHURISED, BLOWN, 

POLYMERISED BY HEAT IN VACUUM OR IN 

INERT GAS OR OTHERWISE CHEMICALLY 

MODIFIED (EXCLUDING THOSE OF 

HEADING NO. 15.16); INEDIBLE MIXTURES 

OR PREPARATIONS OF ANIMAL OR 

VEGETABLE FATS OR OILS OR OF 

FRACTIONS OF DIFFERENT FATS OR OILS 

OF THIS CHAPTER, NOT ELSEWHERE 


15.20 1520.00 GLYCEROL, CRUDE; GLYCEROL WATERS 

AND GLYCEROL LYES. 

15.21 VEGETABLE WAXES (EXCLUDING 

TRIGLYCERIDES), BEESWAX, OTHER 

INSECT WAXES AND SPERMACETI, 

WHETHER OR NOT REFINED OR 

COLOURED. 

1521.10 - Vegetable waxes kg 

1521.90 - Other kg 

15.22 1522.00 DEGRAS; RESIDUES RESULTING FROM THE 

TREATMENT OF FATTY SUBSTANCES OR 

ANIMAL OR VEGETABLE WAXES. 

SECTION IV 


kg 

kg

PREPARED FOODSTUFFS; BEVERAGES, SPIRITS AND VINEGAR; 

TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES 

CHAPTER 16 

PREPARATIONS OF MEAT, OF FISH OR OF CRUSTACEANS, MOLLUSCS OR OTHER 

AQUATIC INVERTEBRATES 

16.01 1601.00 SAUSAGES AND SIMILAR PRODUCTS, OF 

MEAT, MEAT OFFAL OR BLOOD; FOOD 

PREPARATIONS BASED ON THESE 

PRODUCTS. 

16.02 OTHER PREPARED OR PRESERVED MEAT, 

MEAT OFFAL OR BLOOD. 

1602.10 - Homogenised preparations kg 

1602.20 - Of liver of any animal kg 

- Of poultry of heading No. 01.05: 

1602.31 - - Of turkeys kg 

1602.32 - - Of fowls of the species Gallus domesticus. kg 

1602.39 - - Other kg 

- Of swine: 

1602.41 - - Hams and cuts thereof kg 

1602.42 - - Shoulders and cuts thereof kg 

1602.49 - - Other, including mixtures kg 

1602.50 - Of bovine animals kg 

1602.90 - Other, including preparations of blood of any 

animal 

16.03 1603.00 EXTRACTS AND JUICES OF MEAT, FISH OR 

CRUSTACEANS, MOLLUSCS OR OTHER 

AQUATIC INVERTEBRATES. 

16.04 PREPARED OR PRESERVED FISH; CAVIAR 

AND CAVIAR SUBSTITUTES PREPARED 

FROM FISH EGGS. 


- Fish, whole or in pieces, but not minced: 

1604.11 - - Salmon kg 

1604.12 - - Herrings kg 

1604.13 - - Sardines, sardinella and brisling or sprats kg 

kg 

kg 

kg

1604.14 - - Tunas, skipjack and bonito (Sard spp.) kg 

1604.15 - - Mackerel kg 

1604.16 - - Anchovies kg 

1604.19 - - Other kg 

1604.20 - Other prepared or preserved fish kg 

1604.30 - Caviar and caviar substitutes kg 

16.05 CRUSTACEANS, MOLLUSCS AND OTHER 

AQUATIC INVERTEBRATES, PREPARED OR 

PRESERVED. 

1605.10 - Crab kg 

1605.20 - Shrimps and prawns kg 

1605.30 - Lobster kg 

1605.40 - Other crustaceans kg 

1605.90 - Other kg 


CHAPTER 17 

SUGARS AND SUGAR CONFECTIONERY 

17.01 CANE OR BEET SUGAR AND CHEMICALLY 

PURE SUCROSE, IN SOLID FORM. 

- Raw sugar not containing added flavouring or 

colouring matter: 

1701.11 - - Cane sugar kg 

1701.12 - - Beet sugar kg 

- Other: 

1701.91 - - Containing added flavouring or colouring 

matter 

1701.99 - - Other kg 

17.02 OTHER SUGARS, INCLUDING CHEMICALLY 

PURE LACTOSE, MALTOSE, GLUCOSE AND 

FRUCTOSE, IN SOLID FORM; SUGAR 

SYRUPS NOT CONTAINING ADDED 

FLAVOURING OR COLOURING MATTER; 

ARTIFICIAL HONEY, WHETHER OR NOT 

MIXED WITH NATURAL HONEY; CARAMEL. 

kg

- Lactose and lactose syrup: 

1702.11 - - Containing by weight 99% or more lactose, 

expressed as anhydrous lactose, calculated 

on the dry matter 

1702.19 - - Other kg 

1702.20 - Maple sugar and maple syrup kg 

1702.30 - Glucose and glucose syrup, not containing 

fructose or containing in the dry state less than 

20 per cent by weight of fructose 

1702.40 - Glucose and glucose syrup, containing in the dry 

state at least 20 per cent but less than 50 per 

cent by mass of fructose 

1702.50 - Chemically pure fructose kg 

1702.60 - Other fructose and fructose syrup, containing in 

the dry state more than 50 per cent by mass of 

fructose 

1702.90 - Other, including invert sugar kg 

17.03 MOLASSES RESULTING FROM THE 

EXTRACTION OR REFINING OF SUGAR. 

1703.10 - Cane molasses kg 


17.04 SUGAR CONFECTIONERY (INCLUDING 

WHITE CHOCOLATE), NOT CONTAINING 

COCOA. 

1704.10 - Chewing gum, whether or not sugar-coated kg 

1704.90 - Other kg 


CHAPTER 18 

COCOA AND COCOA PREPARATIONS 

18.01 1801.00 COCOA BEANS, WHOLE OR BROKEN, RAW 

OR ROASTED. 

18.02 1802.00 COCOA SHELLS, HUSKS, SKINS AND 

OTHER COCOA WASTE. 

18.03 COCOA PASTE, WHETHER OR NOT 

DEFATTED. 

1803.10 - Not defatted kg 

kg 

kg 

kg 

kg 

kg 

kg

1803.20 - Wholly or partly defatted kg 

18.04 1804.00 COCOA BUTTER, FAT AND OIL. kg 

18.05 1805.00 COCOA POWDER, NOT CONTAINING 


MATTER. 

18.06 CHOCOLATE AND OTHER FOOD 

PREPARATIONS CONTAINING COCOA. 

1806.10 - Cocoa powder, containing added sugar or other 


1806.20 - Other preparations in blocks, slabs or bars 

weighing more than 2 kg or in liquid, paste, 

powder, granular or other bulk form in containers 

or immediate packings, of a content exceeding 2 

Other, in blocks, slabs or bars: 

1806.31 - - Filled kg 

1806.32 - - Not filled kg 

1806.90 - Other kg 

CHAPTER 19 

PREPARATIONS OF CEREALS, FLOUR, STARCH OR MILK; 

PASTRYCOOKS PRODUCTS 

19.01 MALT EXTRACT; FOOD PREPARATIONS OF 

FLOUR, MEAL, STARCH OR MALT 

EXTRACT, NOT CONTAINING COCOA OR 

CONTAINING LESS THAN 40% BY WEIGHT 

OF COCOA CALCULATED ON A TOTALLY 

DEFATTED BASIS, NOT ELSEWHERE 

SPECIFIED OR INCLUDED; FOOD 

PREPARATIONS OF GOODS OF HEADINGS 

NOS. 04.01 TO 04.04, NOT CONTAINING 

COCOA OR CONTAINING LESS THAN 5% BY 

WEIGHT OF COCOA CALCULATED ON A 

TOTALLY DEFATTED BASIS, NOT 

ELSEWHERE SPECIFIED OR INCLUDED. 

1901.10 - Preparations for infant use, put up for retail sale kg 

1901.20 - Mixes and doughs for the preparation of baker's 

wares of heading No. 19.05 

1901.90 - Other kg 


kg 

kg 

kg

19.02 PASTA, WHETHER OR NOT COOKED OR 

STUFFED (WITH MEAT OR OTHER 

SUBSTANCES) OR OTHERWISE PREPARED, 

SUCH AS SPAGHETTI, MACARONI, 

NOODLES, LASAGNE, GNOCCHI, RAVIOLI, 

CANNELLONI; COUSCOUS, WHETHER OR 

NOT PREPARED. 


- Uncooked pasta, not stuffed or otherwise 

prepared: 

1902.11 - - Containing eggs kg 

1902.19 - - Other kg 

1902.20 - Stuffed pasta, whether or not cooked or 

otherwise prepared 

1902.30 - Other pasta kg 

1902.40 - Couscous kg 

19.03 1903.00 TAPIOCA AND SUBSTITUTES THEREFOR 

PREPARED FROM STARCH, IN THE FORM 

OF FLAKES, GRAINS, PEARLS, SIFTINGS 

OR IN SIMILAR FORMS. 

19.04 PREPARED FOODS OBTAINED BY THE 

SWELLING OR ROASTING OF CEREALS OR 

CEREAL PRODUCTS (FOR EXAMPLE, CORN 

FLAKES); CEREALS (OTHER THAN MAIZE 

(CORN)), IN GRAIN FORM OR IN THE FORM 

OF FLAKES OR OTHER WORKED GRAINS 

(EXCEPT FLOUR AND MEAL), PRE-COOKED, 

OR OTHERWISE PREPARED, NOT 


1904.10 - Prepared foods obtained by the swelling or 

roasting of cereals or cereal products 

1904.20 - Prepared foods obtained from unroasted cereal 

flakes or from mixtures of unroasted cereal 

flakes and roasted cereal flakes or swelled 

cereals 

1904.90 - Other kg 

19.05 BREAD, PASTRY, CAKES, BISCUITS AND 

OTHER BAKERS' WARES, WHETHER OR 

NOT CONTAINING COCOA; COMMUNION 

WAFERS, EMPTY CACHETS OF A KIND 

SUITABLE FOR PHARMACEUTICAL USE, 

SEALING WAFERS, RICE PAPER AND 

SIMILAR PRODUCTS. 

kg 

kg 

kg 

kg

1905.10 - Crispbread kg 

1905.20 - Gingerbread and the like kg 

1905.30 - Sweet biscuits; waffles and wafers kg 

1905.40 - Rusks, toasted bread and similar toasted 

products 

1905.90 - Other kg 


CHAPTER 20 

PREPARATIONS OF VEGETABLES, FRUIT, NUTS 

OR OTHER PARTS OF PLANTS 

20.01 VEGETABLES, FRUIT, NUTS AND OTHER 

EDIBLE PARTS OF PLANTS, PREPARED OR 

PRESERVED BY VINEGAR OR ACETIC ACID. 

2001.10 - Cucumbers and gherkins kg 


2001.90 - Other kg 

20.02 TOMATOES PREPARED OR PRESERVED 

OTHERWISE THAN BY VINEGAR OR ACETIC 

ACID. 

2002.10 - Tomatoes, whole or in pieces kg 

2002.90 - Other kg 

20.03 MUSHROOMS AND TRUFFLES, PREPARED 

OR PRESERVED OTHERWISE THAN BY 

VINEGAR OR ACETIC ACID. 

2003.10 - Mushrooms kg 

2003.20 - Truffles kg 

20.04 OTHER VEGETABLES PREPARED OR 

PRESERVED OTHERWISE THAN BY 

VINEGAR OR ACETIC ACID, FROZEN, 

OTHER THAN PRODUCTS OF NO. 20.06. 


2004.90 - Other vegetables and mixtures of vegetables kg 

kg

20.05 OTHER VEGETABLES PREPARED OR 

PRESERVED OTHERWISE THAN BY 

VINEGAR OR ACETIC ACID, NOT FROZEN, 

OTHER THAN PRODUCTS OF HEADING NO. 

20.06. 

2005.10 - Homogenised vegetables kg 




- Beans (Vigna spp., Phaseolus spp.): 

2005.51 - - Beans, shelled kg 

2005.59 - - Other kg 

2005.60 - Asparagus kg 

2005.70 - Olives kg 

2005.80 - Sweet corn (Zea mays var. saccharata) kg 

2005.90 - Other vegetables and mixtures of vegetables kg 

20.06 2006.00 VEGETABLES, FRUIT, NUTS, FRUIT-PEEL 

AND OTHER PARTS OF PLANTS, 

PRESERVED BY SUGAR (DRAINED, GLACÉ 

OR CRYSTALLISED). 

20.07 JAMS, FRUIT JELLIES, MARMALADES, 

FRUIT OR NUT PUREE AND FRUIT OR NUT 

PASTES, BEING COOKED PREPARATIONS, 

WHETHER OR NOT CONTAINING ADDED 

SUGAR OR OTHER SWEETENING MATTER. 

2007.10 - Homogenised preparations kg 

- Other: 

2007.91 - - Citrus fruit kg 

2007.99 - - Other kg 

20.08 FRUIT, NUTS AND OTHER EDIBLE PARTS 

OF PLANTS, OTHERWISE PREPARED OR 

PRESERVED, WHETHER OR NOT 


SWEETENING MATTER OR SPIRIT, NOT 


- Nuts, ground-nuts and other seeds, whether or 

not mixed together: 

2008.11 - - Ground-nuts kg 

kg

2008.19 - - Other, including mixtures kg 

2008.20 - Pineapple kg 

2008.30 - Citrus fruit kg 

2008.40 - Pears kg 

2008.50 - Apricots kg 


2008.70 - Peaches kg 



- Other, including mixtures other than those of 

subheading 2008.19: 

2008.91 - - Palm hearts kg 

2008.92 - - Mixtures kg 

2008.99 - - Other kg 

20.09 FRUIT JUICES (INCLUDING GRAPE MUST) 

AND VEGETABLE JUICES, UNFERMENTED 

AND NOT CONTAINING ADDED SPIRIT, 

WHETHER OR NOT CONTAINING ADDED 

SUGAR OR OTHER SWEETENING MATTER. 

- Orange juice: 

2009.11 - - Frozen kg 

2009.19 - - Other kg 

2009.20 - Grapefruit juice kg 

2009.30 - Juice of any other single citrus fruit kg 

2009.40 - Pineapple juice kg 

2009.50 - Tomato juice kg 

2009.60 - Grape juice (including grape must) kg 

2009.70 - Apple juice kg 

2009.80 - Juice of any other single fruit or vegetable kg 

2009.90 - Mixtures of juices kg 

CHAPTER 21 

MISCELLANEOUS EDIBLE PREPARATIONS


MISCELLANEOUS EDIBLE PREPARATIONS 

21.01 EXTRACTS, ESSENCES AND 

CONCENTRATES, OF COFFEE, TEA OR 

MATÉ AND PREPARATIONS WITH A BASIS 

OF THESE PRODUCTS OR WITH A BASIS OF 

COFFEE, TEA OR MATÉ; ROASTED 

CHICORY AND OTHER ROASTED COFFEE 

SUBSTITUTES, AND EXTRACTS, ESSENCES 

AND CONCENTRATES THEREOF. 

- Extracts, essences and concentrates of coffee, 

and preparations with a basis of these extracts, 

essences or concentrates or with a basis of 

coffee: 

2101.11 - - Extracts, essences and concentrates kg 

2101.12 - - Preparations with a basis of extracts, 

essences or concentrates or with a basis of 

coffee 

2101.20 - Extracts, essences kg 

2101.30 - Roasted chicory kg 

21.02 YEASTS (ACTIVE OR INACTIVE); OTHER 

SINGLE-CELL MICRO-ORGANISMS, DEAD 

(BUT NOT INCLUDING VACCINES OF 

HEADING NO. 30.02); PREPARED BAKING 

POWDERS. 

2102.10 - Active yeasts kg 

2102.20 - Inactive yeasts; other single-cell 

micro-organisms, dead 

kg 

kg

2103.10 - Soya sauce kg 

2103.20 - Tomato ketchup and other tomato sauces kg 

2103.30 - Mustard flour and meal and prepared mustard kg 


21.04 SOUPS AND BROTHS AND PREPARATIONS 

THEREFOR; HOMOGENISED COMPOSITE 

FOOD PREPARATIONS. 

2104.10 - Soups and broths and preparations therefor kg 

2104.20 - Homogenised composite food preparations kg 

21.05 2105.00 ICE CREAM AND OTHER EDIBLE ICE, 

WHETHER OR NOT CONTAINING COCOA. 

21.06 FOOD PREPARATIONS NOT ELSEWHERE 


2106.10 - Protein concentrates and textured protein 

substances 

2106.90 - Other kg 


CHAPTER 22 

BEVERAGES, SPIRITS AND VINEGAR 

22.01 WATERS, INCLUDING NATURAL OR 

ARTIFICIAL MINERAL WATERS AND 

AERATED WATERS, NOT CONTAINING 


MATTER NOR FLAVOURED; ICE AND SNOW. 

2201.10 - Mineral waters and aerated waters l 

2201.90 - Other l 

22.02 WATERS, INCLUDING MINERAL WATERS 

AND AERATED WATERS, CONTAINING 


MATTER OR FLAVOURED, AND OTHER 

NON-ALCOHOLIC BEVERAGES (EXCLUDING 

FRUIT OR VEGETABLE JUICES OF HEADING 

NO. 20.09). 

2202.10 - Waters, including mineral waters and aerated 

waters, containing added sugar or other 

sweetening matter or flavoured 

2202.90 - Other l 

kg 

kg 

l

22.03 BEER MADE FROM MALT. 

2203.01 - Traditional beer (as defined in section 46 of the 

Liquor Act) 

2203.02 - Other (including stout) l 

22.04 WINE OF FRESH GRAPES, INCLUDING 

FORTIFIED WINES; GRAPE MUST 

(EXCLUDING THAT OF HEADING NO. 20.09). 

2204.10 - Sparkling wine l 

- Other wine; grape must with fermentation 

prevented or arrested by the addition of alcohol: 

2204.21 - - In containers holding 2 l or less l 

2204.29 - - Other l 

2204.30 - Other grape must l 

22.05 VERMOUTH AND OTHER WINE OF FRESH 

GRAPES FLAVOURED WITH PLANTS OR 

AROMATIC SUBSTANCES. 

2205.10 - In containers holding 2 l or less l 

2205.90 - Other l 

22.06 2206.00 OTHER FERMENTED BEVERAGES (FOR 

EXAMPLE, CIDER, PERRY, MEAD); 

MIXTURES OF FERMENTED BEVERAGES 

AND NON-ALCOHOLIC BEVERAGES, NOT 


22.07 UNDENATURED ETHYL ALCOHOL OF AN 

ALCOHOLIC STRENGTH BY VOLUME OF 80 

PER CENT VOL. OR HIGHER; ETHYL 

ALCOHOL AND OTHER SPIRITS, 

DENATURED, OF ANY STRENGTH. 

2207.10 - Undenatured ethyl alcohol of an alcoholic 

strength by volume of 80 per cent vol. or higher 

2207.20 - Ethyl alcohol and other spirits, denatured, of any 

strength 

22.08 UNDENATURED ETHYL ALCOHOL OF AN 

ALCOHOLIC STRENGTH BY VOLUME OF 

LESS THAN 80% VOL.; SPIRITS, LIQUEURS 

AND OTHER SPIRITOUS BEVERAGES. 

2208.20 - Spirits obtained by distilling grape wine or grape 

marc (Brandy, etc.) 


l 

l 

l 

l 

l

2208.30 - Whiskies l 

2208.40 - Rum and tafia l 

2208.50 - Gin and Geneva l 

2208.60 - Vodka l 

2208.70 - Liqueurs and cordials l 

2209.90 - Other: 

22.09 2209.00 VINEGAR AND SUBSTITUTES FOR VINEGAR 

OBTAINED FROM ACETIC ACID. 

CHAPTER 23 

RESIDUES AND WASTE FROM THE FOOD INDUSTRIES; 

PREPARED ANIMAL FODDER 

23.01 FLOURS, MEALS AND PELLETS, OF MEAT 

OF MEAT OFFAL, OF FISH OR OF 

CRUSTACEANS, MOLLUSCS OR OTHER 

AQUATIC INVERTEBRATES, UNFIT FOR 

HUMAN CONSUMPTION; GREAVES. 

2301.10 - Flours, meals and pellets, of meat or meat offal; 

greaves 

2301.20 - Flours, meals and pellets, of fish or of 

crustaceans, molluscs or other aquatic 

invertebrates 

23.02 BRAN, SHARPS AND OTHER RESIDUES, 

WHETHER OR NOT IN THE FORM OF 

PELLETS, DERIVED FROM THE SIFTING, 

MILLING OR OTHER WORKING OF 

CEREALS OR OF LEGUMINOUS PLANTS. 

2302.10 - Of maize (corn) kg 

2302.20 - Of rice kg 

2302.30 - Of wheat kg 

2302.40 - Of other cereals kg 

2302.50 - Of leguminous plants kg 


l 

kg 

kg

23.03 RESIDUES OF STARCH MANUFACTURE 

AND SIMILAR RESIDUES, BEET-PULP, 

BAGASSE AND OTHER WASTE OF SUGAR 

MANUFACTURE, BREWING OR DISTILLING 

DREGS AND WASTE, WHETHER OR NOT IN 

THE FORM OF PELLETS. 

2303.10 - Residues of starch manufacture and similar 

residues 

2303.20 - Beet-pulp, bagasse and other waste of sugar 

manufacture 

2303.30 - Brewing or distilling dregs and waste kg 

23.04 2304.00 OIL-CAKE AND OTHER SOLID RESIDUES, 

WHETHER OR NOT GROUND OR IN THE 

FORM OF PELLETS, RESULTING FROM THE 

EXTRACTION OF SOYA-BEAN OIL. 

23.05 2305.00 OIL-CAKE AND OTHER SOLID RESIDUES, 



EXTRACTION OF GROUNDNUT-OIL. 

23.06 OIL-CAKE AND OTHER SOLID RESIDUES, 



EXTRACTION OF VEGETABLE FATS OR 

OILS, OTHER THAN THOSE OF HEADING 

NO. 23.04 OR 23.05. 

2306.10 - Of cotton seeds kg 

2306.20 - Of linseed kg 

2306.30 - Of sunflower seeds kg 

2306.40 - Of rape or colza seeds kg 

2306.50 - Of coconut or copra kg 

2305.60 - Of palm nuts or kernels kg 

2306.70 - Of maize (corn) germ kg 

2306.90 - Other kg 

23.07 2307.00 WINE LEES; ARGOL. kg 


kg 

kg 

kg 

kg

23.08 VEGETABLE MATERIALS AND VEGETABLE 

WASTE, VEGETABLE RESIDUES AND 

BY-PRODUCTS, WHETHER OR NOT IN THE 

FORM OF PELLETS, OF A KIND USED IN 

ANIMAL FEEDING, NOT ELSEWHERE 


2308.10 - Acorns and horse-chestnuts kg 

2308.90 - Other kg 

23.09 PREPARATIONS OF A KIND USED IN 

ANIMAL FEEDING. 

2309.10 - Dog or cat food, put up for retail sale kg 

CHAPTER 24 

TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES 

24.01 UNMANUFACTURED TOBACCO; TOBACCO 

REFUSE. 

2401.10 - Tobacco, not stemmed or stripped kg 

2401.20 - Tobacco, partly or wholly stemmed or stripped kg 

2401.30 - Tobacco refuse kg 

24.02 CIGARS, CHEROOTS, CIGARILLOS AND 

CIGARETTES, OF TOBACCO OR OF 

TOBACCO SUBSTITUTES. 

2402.10 - Cigars, cheroots and cigarillos, containing 

tobacco 

2402.20 - Cigarettes containing tobacco kg 

2402.90 - Other kg 

24.03 OTHER MANUFACTURED TOBACCO AND 

MANUFACTURED TOBACCO SUBSTITUTES; 

"HOMOGENISED" OR "RECONSTITUTED" 

TOBACCO EXTRACTS AND ESSENCES. 

2403.10 - Smoking tobacco, whether or not containing 

tobacco substitutes in any proportion 

- Other: 

2403.91 - - "Homogenised" or "reconstituted" tobacco kg 



kg 

kg


SECTION V 

MINERAL PRODUCTS 

CHAPTER 25 

SALT; SULPHUR; EARTHS AND STONE; PLASTERING MATERIALS, 

LIME AND CEMENT 

25.01 2501.00 SALT (INCLUDING TABLE SALT AND 

DENATURED SALT) AND PURE SODIUM 

CHLORIDE, WHETHER OR NOT IN 

AQUEOUS SOLUTION OR CONTAINING 

ADDED ANTI-CAKING OR FREE-FLOWING 

AGENTS; SEA WATER. 

25.02 2502.00 UNROASTED IRON PYRITES. kg 

25.03 2503.00 SULPHUR OF ALL KINDS, OTHER THAN 

SUBLIMED SULPHUR, PRECIPITATED 

SULPHUR AND COLLOIDAL SULPHUR. 

25.04 NATURAL GRAPHITE. 

2504.10 - In powder or in flakes kg 


25.05 NATURAL SANDS OF ALL KINDS, WHETHER 

OR NOT COLOURED, OTHER THAN 

METAL-BEARING SANDS OF CHAPTER 26. 

2505.10 - Silica sands and quartz sands kg 


25.06 QUARTZ (OTHER THAN NATURAL SANDS); 

QUARTZITE, WHETHER OR NOT ROUGHLY 

TRIMMED OR MERELY CUT, BY SAWING OR 

OTHERWISE, INTO BLOCKS OR SLABS OF 

A RECTANGULAR (INCLUDING SQUARE) 

SHAPE. 

2506.10 - Quartz kg 

- Quartzite: 

2506.21 - - Crude or roughly trimmed kg 

2506.29 - - Other kg 

25.07 2507.00 KAOLIN AND OTHER KAOLINIC CLAYS, 

WHETHER OR NOT CALCINED. 

kg 

kg

25.08 OTHER CLAYS (NOT INCLUDING EXPANDED 

CLAYS OF HEADING NO. 68.06), 

ANDALUSITE, KYANITE AND SILLIMANITE, 

WHETHER OR NOT CALCINED; MULLITE; 

CHAMOTTE OR DINAS EARTHS. 

2508.10 - Bentonite kg 

2508.20 - Decolourising earths and fuller's earth kg 

2508.30 - Fire-clay kg 

2508.40 - Other clays kg 

2508.50 - Andalusite, kyanite and sillimanite kg 

2508.60 - Mullite kg 

2508.70 - Chamotte or dinas earths kg 

25.09 2509.00 CHALK. kg 

25.10 NATURAL CALCIUM PHOSPHATES, 

NATURAL ALUMINIUM CALCIUM 

PHOSPHATES AND PHOSPHATIC CHALK. 

2510.10 - Unground kg 

2510.20 - Ground kg 

25.11 NATURAL BARIUM SULPHATE (BARYTES); 

NATURAL BARIUM CARBONATE 

(WITHERITE), WHETHER OR NOT 

CALCINED, OTHER THAN BARIUM OXIDE 

OF HEADING NO. 28.16. 

2511.10 - Natural barium sulphate (barytes) kg 

2511.20 - Natural barium carbonate (witherite) kg 

25.12 2512.00 SILICEOUS FOSSIL MEALS (FOR kg 


EXAMPLE, KIESELGUHR, TRIPOLITE AND 

DIATOMITE) AND SIMILAR SILICEOUS 

EARTHS, WHETHER OR NOT CALCINED, OF 

AN APPARENT RELATIVE DENSITY OF 1 OR 

LESS. 

25.13 PUMICE STONE; EMERY; NATURAL 

CORUNDUM, NATURAL GARNET AND 

OTHER NATURAL ABRASIVES, WHETHER 

OR NOT HEAT-TREATED. 

- Pumice stone:

2513.11 - - Crude or in irregular pieces, including 

crushed pumice ("bimskies") 

2513.19 - - Other kg 

2513.20 - Emery, natural corundum, natural garnet and 

other natural abrasives 

25.14 2514.00 SLATE, WHETHER OR NOT ROUGHLY 




SHAPE. 

25.15 MARBLE, TRAVERTINE, ECAUSSINE AND 

OTHER CALCAREOUS MONUMENTAL OR 

BUILDING STONE OF AN APPARENT 

RELATIVE DENSITY OF 2,5 OR MORE, AND 

ALABASTER, WHETHER OT NOT ROUGHLY 




SHAPE. 

- Marble and travertine: 

2515.11 - - Crude or roughly trimmed kg 

2515.12 - - Merely cut, by sawing or otherwise, into 

blocks or slabs of a rectangular (including 

square) shape 

2515.20 - Ecaussine and other calcareous monumental or 

building stone; alabaster 

25.16 GRANITE, PORPHYRY, BASALT, 

SANDSTONE AND OTHER MONUMENTAL 

OR BUILDING STONE, WHETHER OR NOT 

ROUGHLY TRIMMED OR MERELY CUT, BY 

SAWING OR OTHERWISE, INTO BLOCKS OR 

SLABS OF A RECTANGULAR (INCLUDING 

SQUARE) SHAPE. 

- Granite: 




square) shape 

- Sandstone: 



kg 

kg 

kg 

kg 

kg 

kg



square) shape 

2516.90 - Other monumental or building stone kg 

25.17 PEBBLES, GRAVEL, BROKEN OR CRUSHED 

STONE, OF A KIND COMMONLY USED FOR 

CONCRETE AGGREGATES, FOR ROAD 

METALLING OR FOR RAILWAY OR OTHER 

BALLAST, SHINGLE AND FLINT, WHETHER 

OR NOT HEAT-TREATED: MACADAM OF 

SLAG, DROSS OR SIMILAR INDUSTRIAL 

WASTE, WHETHER OR NOT 

INCORPORATING THE MATERIALS CITED IN 

THE FIRST PART OF THE HEADING; 

TARRED MACADAM; GRANULES, 

CHIPPINGS AND POWDER, OF STONES OF 

HEADING NO. 25.15 OR 25.16, WHETHER OR 

NOT HEAT-TREATED. 

2517.10 - Pebbles, gravel, broken or crushed stone, of a 

kind commonly used for concrete aggregates, 

for road metalling or for railway or other ballast, 

shingle and flint, whether or not heat-treated 

2517.20 - Macadam of slag, dross or similar industrial 

waste, whether or not incorporating the 

materials cited in subheading No. 2517.10 

2517.30 - Tarred macadam kg 


- Granules, chippings and powder, of stones of 

heading No. 25.15 or 25.16, whether or not 

heat-treated: 

2517.41 - - Of marble kg 

2517.49 - - Other kg 

25.18 DOLOMITE, WHETHER OR NOT CALCINED; 

DOLOMITE ROUGHLY TRIMMED OR 

MERELY CUT, BY SAWING OR OTHERWISE, 

INTO BLOCKS OR SLABS OF A 

RECTANGULAR (INCLUDING SQUARE) 

SHAPE; AGGLOMERATED DOLOMITE 

(INCLUDING TARRED DOLOMITE). 

2518.10 - Dolomite not calcined kg 

2518.20 - Calcined dolomite kg 

2518.30 - Agglomerated dolomite (including tarred 

dolomite) 

kg 

kg 

kg 

kg

25.19 NATURAL MAGNESIUM CARBONATE 

(MAGNESITE); FUSED MAGNESIA, 

DEAD-BURNED (SINTERED) MAGNESIA, 

WHETHER OR NOT CONTAINING SMALL 

QUANTITIES OF OTHER OXIDES ADDED 

BEFORE SINTERING; OTHER MAGNESIUM 

OXIDE, WHETHER OR NOT PURE. 

2519.10 - Natural magnesium carbonate (magnesite) kg 

2519.90 - Other kg 

25.20 GYPSUM; ANHYDRITE; PLASTERS 

(CONSISTING OF CALCINED GYPSUM OR 

CALCIUM SULPHATE) WHETHER OR NOT 

COLOURED, WITH OR WITHOUT SMALL 

QUANTITIES OF ACCELERATORS OR 

RETARDERS. 

2520.10 - Gypsum; anhydrite kg 

2520.20 - Plasters kg 

25.21 2521.00 LIMESTONE FLUX; LIMESTONE AND OTHER 

CALCAREOUS STONE, OF A KIND USED 

FOR THE MANUFACTURE OF LIME OR 

CEMENT. 

25.22 QUICKLIME, SLAKED LIME AND HYDRAULIC 

LIME, OTHER THAN CALCIUM OXIDE AND 

HYDROXIDE OF HEADING NO. 28.25. 

2522.10 - Quicklime kg 

2522.20 - Slaked lime kg 

2522.30 - Hydraulic lime kg 

25.23 PORTLAND CEMENT, ALUMINOUS CEMENT 

("CIMENT FONDU"), SLAG CEMENT, 

SUPERSULPHATE CEMENT AND SIMILAR 

HYDRAULIC CEMENTS, WHETHER OR NOT 

COLOURED OR IN THE FORM OF 

CLINKERS. 

2523.10 - Cement clinkers kg 

- Portland cement: 

2523.21 - - White cement, whether or not artificially 

coloured 

2523.29 - - Other kg 

2523.30 - Aluminous cement ("ciment fondu") kg 


kg 

kg

2523.90 - Other hydraulic cements kg 

25.24 2524.00 ASBESTOS. kg 

25.25 MICA, INCLUDING SPLITTINGS; MICA 

WASTE. 

2525.10 - Crude mica and mica rifted into sheets or 

splittings 

2525.20 - Mica powder kg 

2525.30 - Mica waste kg 

25.26 NATURAL STEATITE, WHETHER OR NOT 

ROUGHLY TRIMMED OR MERELY CUT, BY 

SAWING OR OTHERWISE, INTO BLOCKS OR 

SLABS OF A RECTANGULAR (INCLUDING 

SQUARE) SHAPE; TALC. 

2526.10 - Not crushed, not powdered kg 

2526.20 - Crushed or powdered kg 

25.27 2527.00 NATURAL CRYOLITE; NATURAL CHIOLITE. kg 

25.28 NATURAL BORATES AND CONCENTRATES 

THEREOF (WHETHER OR NOT CALCINED), 

BUT NOT INCLUDING BORATES 

SEPARATED FROM NATURAL BRINE; 

NATURAL BORIC ACID CONTAINING NOT 

MORE THAN 85% OF H 3 BO 3 CALCULATED 

ON THE DRY WEIGHT. 

2528.10 - Natural sodium borates and concentrates 

thereof (whether or not calcined) 

2528.90 - Other kg 

25.29 FELSPAR; LEUCITE; NEPHELINE AND 

NEPHELINE SYENITE; FLUORSPAR. 

2529.10 - Felspar kg 

- Fluorspar: 

2529.21 - - Containing by mass 97 per cent or less of 

calcium fluoride 

2529.22 - - containing by mass more than 97 per cent of 

calcium fluoride 

2529.30 - Leucite; nepheline and nepheline syenite kg 

25.30 MINERAL SUBSTANCES NOT ELSEWHERE 



kg 

kg 

kg 

kg

2530.10 - Vermiculite, perlite and chlorites, unexpanded kg 

2530.20 - Kieserite, epsomite (natural magnesium 

sulphates) 

2530.40 - Natural micaceous iron oxides kg 

2530.90 - Other kg 


CHAPTER 26 

ORES, SLAG AND ASH 

26.01 IRON ORES AND CONCENTRATES, 

INCLUDING ROASTED IRON PYRITES. 

- Iron ores and concentrates, other than roasted 

pyrites: 

2601.11 - - Non-agglomerated kg 

2601.12 - - Agglomerated kg 

2601.20 - Roasted iron pyrites kg 

26.02 2602.00 MANGANESE ORES AND CONCENTRATES, 

INCLUDING FERRUGINOUS MANGANESE 

ORES AND CONCENTRATES WITH A 

MANGANESE CONTENT OF 20% OR MORE, 

CALCULATED ON THE DRY WEIGHT. 

26.03 2603.00 COPPER ORES AND CONCENTRATES. kg 

26.04 2604.00 NICKEL ORES AND CONCENTRATES. kg 

26.05 2605.00 COBALT ORES AND CONCENTRATES. kg 

26.06 2606.00 ALUMINIUM ORES AND CONCENTRATES. kg 

26.07 2607.00 LEAD ORES AND CONCENTRATES. kg 

26.08 2608.00 ZINC ORES AND CONCENTRATES. kg 

26.09 2609.00 TIN ORES AND CONCENTRATES. kg 

26.10 2610.00 CHROMIUM ORES AND CONCENTRATES. kg 

26.11 2611.00 TUNGSTEN ORES AND CONCENTRATES. kg 

26.12 URANIUM OR THORIUM ORES AND 

CONCENTRATES. 

2612.10 - Uranium ores and concentrates kg 

2612.20 - Thorium ores and concentrates kg 

kg 

kg

26.13 MOLYBDENUM ORES AND 

CONCENTRATES. 

2613.10 - Roasted kg 

2613.90 - Other kg 

26.14 2614.00 TITANIUM ORES AND CONCENTRATES. kg 

26.15 NIOBIUM, TANTALUM, VANADIUM OR 

ZIRCONIUM ORES AND CONCENTRATES. 

2615.10 - Zirconium ores and concentrates kg 

2615.90 - Other kg 

26.16 PRECIOUS METAL ORES AND 

CONCENTRATES. 

2616.10 - Silver ores and concentrates kg 

2616.90 - Other kg 

26.17 OTHER ORES AND CONCENTRATES. 

2617.10 - Antimony ores and concentrates kg 

2617.90 - Other kg 

26.18 2618.00 GRANULATED SLAG (SLAG SAND) FROM 

THE MANUFACTURE OF IRON OR STEEL. 

26.19 2619.00 SLAG, DROSS (OTHER THAN GRANULATED 

SLAG), SCALINGS AND OTHER WASTE 

FROM THE MANUFACTURE OF IRON OR 

STEEL. 

26.20 ASH AND RESIDUES (OTHER THAN FROM 

THE MANUFACTURE OF IRON OR STEEL), 

CONTAINING METALS OR METAL 

COMPOUNDS. 

- Containing mainly zinc: 

2620.11 - - Hard zinc spelter kg 

2620.19 - - Other kg 

2620.20 - Containing mainly lead kg 

2620.30 - Containing mainly copper kg 

2620.40 - Containing mainly aluminium kg 

2620.50 - Containing mainly vanadium kg 


kg 

kg

2620.90 - Other kg 

26.21 2621.00 OTHER SLAG AND ASH, INCLUDING 

SEAWEED ASH (KELP). 

CHAPTER 27 

MINERAL FUELS, MINERAL OILS AND PRODUCTS OF THEIR 

DISTILLATION; BITUMINOUS SUBSTANCES; MINERAL WAXES 

27.01 COAL; BRIQUETTES, OVOIDS AND SIMILAR 

SOLID FUELS MANUFACTURED FROM 

COAL. 

- - Coal, whether or not pulverised, but not 

agglomerated: 

2701.11 - - Anthracite kg 

2701.12 - - Bituminous coal kg 

2701.19 - - Other coal kg 

2701.20 - Briquettes, ovoids and similar solid fuels 

manufactured from coal 

27.02 LIGNITE, WHETHER OR NOT 

AGGLOMERATED, EXCLUDING JET. 

2702.10 - Lignite, whether or not pulverised, but not 

agglomerated 

2702.20 - Agglomerated lignite kg 

27.03 2703.00 PEAT (INCLUDING PEAT LITTER), WHETHER 

OR NOT AGGLOMERATED. 

27.04 2704.00 COKE AND SEMI-COKE OF COAL, OF 

LIGNITE OR OF PEAT, WHETHER OR NOT 

AGGLOMERATED; RETORT CARBON. 

27.05 2705.00 COAL GAS, WATER GAS, PRODUCER GAS 

AND SIMILAR GASES, OTHER THAN 

PETROLEUM GASES AND OTHER GASEOUS 

HYDROCARBONS. 

27.06 2706.00 TAR DISTILLED FROM COAL, FROM LIGNITE 

OR FROM PEAT, AND OTHER MINERAL 

TARS, WHETHER OR NOT DEHYDRATED OR 

PARTIALLY DISTILLED, INCLUDING 

RECONSTITUTED TAR. 


kg 

kg 

kg 

kg 

kg 

kg 

kg

27.07 OILS AND OTHER PRODUCTS OF THE 

DISTILLATION OF HIGH TEMPERATURE 

COAL TAR; SIMILAR PRODUCTS IN WHICH 

THE MASS OF THE AROMATIC 

CONSTITUENTS EXCEEDS THAT OF THE 

NON-AROMATIC CONSTITUENTS. 

2707.10 - Benzole kg 

2707.20 - Toluole kg 

2707.30 - Xylole kg 

2707.40 - Naphthalene kg 

2707.50 - Other aromatic hydrocarbon mixtures of which 

65 per cent or more by volume (including losses) 

distils at 250°C by the ASTM D 86 method 

2707.60 - Phenols kg 

- Other: 

2707.91 - - Creosote oils kg 

2707.99 - - Other kg 

27.08 PITCH AND PITCH COKE, OBTAINED FROM 

COAL TAR OR FROM OTHER MINERAL 

TARS. 

2708.10 - Pitch kg 

2708.20 - Pitch coke kg 

27.09 2709.00 PETROLEUM OILS AND OILS OBTAINED 

FROM BITUMINOUS MINERALS, CRUDE. 

27.10 2710.00 PETROLEUM OILS AND OILS OBTAINED 

FROM BITUMINOUS MINERALS, OTHER 

THAN CRUDE; PREPARATIONS NOT 

ELSEWHERE SPECIFIED OR INCLUDED, 

CONTAINING BY MASS 70 PER CENT OR 

MORE OF PETROLEUM OILS OR OF OILS 

OBTAINED FROM BITUMINOUS MINERALS, 

THESE OILS BEING THE BASIC 

CONSTITUENTS OF THE PREPARATIONS. 

27.11 PETROLEUM GASES AND OTHER GASEOUS 

HYDROCARBONS. 

- Liquefied: 

2711.11 - - Natural gas kg 

2711.12 - - Propane kg 


kg 

kg 

kg

2711.13 - - Butanes kg 

2711.14 - - Ethylene, propylene, butylene and butadiene kg 

2711.19 - - Other kg 

- In gaseous state: 

2711.21 - - Natural gas kg 

2711.29 - - Other kg 

27.12 PETROLEUM JELLY; PARAFFIN WAX; 

MICROCRYSTALLINE PETROLEUM WAX, 

SLACK WAX, OZOKERITE, LIGNITE WAX, 

PEAT WAX, OTHER MINERAL WAXES, AND 

SIMILAR PRODUCTS OBTAINED BY 

SYNTHESIS OR BY OTHER PROCESSES, 

WHETHER OR NOT COLOURED. 

2712.10 - Petroleum jelly kg 

2712.20 - Paraffin wax containing by mass less than 0,15 

per cent of oil 

2712.90 - Other kg 

27.13 PETROLEUM COKE, PETROLEUM BITUMEN 

AND OTHER RESIDUES OF PETROLEUM 

OILS OR OF OILS OBTAINED FROM 

BITUMINOUS MINERALS. 

- Petroleum coke: 

2713.11 - - Not calcined kg 

2713.12 - - Calcined kg 

2713.20 - Petroleum bitumen kg 

2713.90 - Other residues of petroleum oils or of oils 

obtained from bituminous minerals 

27.14 BITUMEN AND ASPHALT, NATURAL; 

BITUMINOUS OR OIL SHALE AND TAR 

SANDS; ASPHALTITES AND ASPHALTIC 

ROCKS. 

2714.10 - Bituminous or oil shale and tar sands kg 

2714.90 - Other kg 


kg 

kg

27.15 2715.00 BITUMINOUS MIXTURES BASED ON 

NATURAL ASPHALT, ON NATURAL 

BITUMEN, ON PETROLEUM BITUMEN, ON 

MINERAL TAR OR ON MINERAL TAR PITCH 

(FOR EXAMPLE, BITUMINOUS MASTICS, 

CUT-BACKS). 

27.16 2716.00 ELECTRICAL ENERGY. 1000 kWh 

SECTION VI 

PRODUCTS OF THE CHEMICAL OR ALLIED INDUSTRIES 

CHAPTER 28 

INORGANIC CHEMICALS; ORGANIC OR INORGANI 

C COMPOUNDS OF PRECIOUS 

METALS, EARTH METALS, OF RADIOACTIVE 

ELEMENTS OR OF ISOTOPES 


SUB-CHAPTER I 

CHEMICAL ELEMENTS 

28.01 FLUORINE, CHLORINE, BROMINE AND IODINE. 

2801.10 - Chlorine kg 

2801.20 - Iodine kg 

2801.30 - Other kg 

28.02 2802.00 SULPHUR, SUBLIMED OR PRECIPITATED; 

COLLOIDAL SULPHUR. 

28.03 2803.00 CARBON (CARBON BLACKS AND OTHER 

FORMS OF CARBON NOT ELSEWHERE 

SPECIFIED OR INCLUDED). 

28.04 HYDROGEN, RARE GASES AND OTHER 

NON-METALS. 

2804.10 - Hydrogen m 3 (*(2)) 

- Rare gases: 

2804.21 - - Argon m 3 (*(3)) 

2804.29 - - Other m 3 (*(4)) 

2804.30 - Nitrogen m 3 (*(5)) 

2804.40 - Oxygen m 3 (*(6)) 

2804.50 - Boron; tellurium kg 

kg 

kg 

kg

- Silicon: 

2804.61 - - Containing by mass 99,99 per cent or more 

of silicon 

2804.69 - - Other kg 

2804.70 - Phosphorus kg 

2804.80 - Arsenic kg 

2804.90 - Selenium kg 

28.05 ALKALI OR ALKALINE-EARTH METALS; 

RARE-EARTH METALS, SCANDIUM AND 

YTTRIUM, WHETHER OR NOT INTERMIXED 

OR INTERALLOYED; MERCURY. 

- Alkali metals: 

2805.11 - - Sodium kg 

2805.19 - - Other kg 

- Alkaline-earth metals: 

2805.21 - - Calcium kg 

2805.22 - - Strontium and barium kg 

2805.30 - Rare-earth metals, scandium and yttrium, 

whether or not intermixed or interalloyed 

2805.40 - Mercury kg 


SUB-CHAPTER II 

INORGANIC ACIDS AND INORGANIC 

OXYGEN COMPOUNDS OF NON-METALS 

28.06 HYDROGEN CHLORIDE (HYDROCHLORIC 

ACID); CHLOROSULPHURIC ACID. 

2806.10 - Hydrogen chloride (hydrochloric acid) kg 

2806.20 - Chlorosulphuric acid kg 

28.07 2807.00 SULPHURIC ACID; OLEUM. kg 

28.08 2808.00 NITRIC ACID; SULPHONITRIC ACIDS. kg 

28.09 DIPHOSPHOROUS PENTAOXIDE; 

PHOSPHORIC ACID AND 

POLYPHOSPHORIC ACIDS. 

kg 

kg

2809.10 - Diphosphorous pentaoxide kg 

2809.20 - Phosphoric acid and polyphosphoric acids kg 

28.10 2810.00 OXIDES OF BORON; BORIC ACIDS kg 

28.11 OTHER INORGANIC ACIDS AND OTHER 

INORGANIC OXYGEN COMPOUNDS OF 

NON-METALS. 

- Other inorganic acids: 

2811.11 - - Hydrogen fluoride (hydrofluoric acid) kg 

2811.19 - - Other kg 


- Other inorganic oxygen compounds of 

non-metals: 

2811.21 - - Carbon dioxide kg 

2811.22 - - Silicon dioxide kg 

2811.23 - - Sulphur dioxide kg 

2811.29 - - Other kg 

SUB-CHAPTER III 

HALOGEN OR SULPHUR COMPOUNDS OF NON-METALS 

28.12 HALIDES AND HALIDE OXIDES OF 

NON-METALS. 

2812.10 - Chlorides and chloride oxides kg 

2812.90 - Other kg 

28.13 SULPHIDES OF NON-METALS; 

COMMERCIAL PHOSPHORUS TRISULPHIDE. 

2813.10 - Carbon disulphide kg 

2813.90 - Other kg 

SUB-CHAPTER IV 

INORGANIC BASES AND OXIDES, 

HYDROXIDES AND PEROXIDES OF METALS 

28.14 AMMONIA, ANHYDROUS OR IN AQUEOUS 

SOLUTION. 

2814.10 - Anhydrous ammonia kg

2814.20 - Ammonia in aqueous solution kg 

28.15 SODIUM HYDROXIDE (CAUSTIC SODA); 

POTASSIUM HYDROXIDE (CAUSTIC 

POTASH); PEROXIDES OF SODIUM OR 

POTASSIUM. 

- Sodium hydroxide (caustic soda): 

2815.11 - - Solid kg 

2815.12 - - In aqueous solution (soda lye or liquid soda) kg 

2815.20 - Potassium hydroxide (caustic potash) kg 

2815.30 - Peroxides of sodium or potassium kg 

28.16 HYDROXIDE AND PEROXIDE OF 

MAGNESIUM; OXIDES, HYDROXIDES AND 

PEROXIDES, OF STRONTIUM AND BARIUM. 

2816.10 - Hydroxide and peroxide of magnesium kg 

2816.20 - Oxide, hydroxide and peroxide of strontium kg 

2816.30 - Oxide, hydroxide and peroxide of barium kg 

28.17 2817.00 ZINC OXIDE; ZINC PEROXIDE. kg 

28.18 ARTIFICIAL CORUNDUM, WHETHER OR NOT 

CHEMICALLY DEFINED; ALUMINIUM OXIDE; 

ALUMINIUM HYDROXIDE. 

2818.10 - Artificial corundum, whether or not chemically 

defined 

2818.20 - Aluminium oxide, other than artificial corundum kg 

2818.30 - Aluminium hydroxide kg 

28.19 CHROMIUM OXIDES AND HYDROXIDES. 

2819.10 - Chromium trioxide kg 

2819.90 - Other kg 

28.20 MANGANESE OXIDES. 

2820.10 - Manganese dioxide kg 

2820.90 - Other kg 

28.21 IRON OXIDES AND HYDROXIDES; EARTH 

COLOURS CONTAINING 70 PER CENT OR 

MORE BY MASS OF COMBINED IRON 

EVALUATED AS Fe 2 O 3 . 


kg

2821.10 - Iron oxides and hydroxides kg 

2821.20 - Earth colours kg 

28.22 2822.00 COBALT OXIDES AND HYDROXIDES; 

COMMERCIAL COBALT OXIDES. 

28.23 2823.00 TITANIUM OXIDES. kg 

28.24 LEAD OXIDES; RED LEAD AND ORANGE 

LEAD. 

2824.10 - Lead monoxide (litharge, massicot) kg 

2824.20 - Red lead and orange lead kg 

2824.90 - Other kg 

28.25 HYDRAZINE AND HYDROXYLAMINE AND 

THEIR INORGANIC SALTS; OTHER 

INORGANIC BASES; OTHER METAL 

OXIDES, HYDROXIDES AND PEROXIDES. 

2825.10 - Hydrazine and hydroxylamine and their 

inorganic salts 

2825.20 - Lithium oxide and hydroxide kg 

2825.30 - Vanadium oxides and hydroxides kg 

2825.40 - Nickel oxides and hydroxides kg 

2825.60 - Germanium oxides and zirconium dioxide kg 

2825.70 - Molybdenum oxides and hydroxides kg 

2825.80 - Antimony oxides kg 

2825.90 - Other kg 


SUB-CHAPTER V 

SALTS AND PEROXYSALTS, OF 

INORGANIC ACIDS AND METALS 

28.26 FLUORIDES; FLUOROSILICATES, 

FLUOROALUMINATES AND OTHER 

COMPLEX FLUORINE SALTS. 

- Fluorides: 

2826.11 - - Of ammonium or of sodium kg 

2826.12 - - Of aluminium kg 

kg 

kg

2826.19 - - Other kg 

2826.20 - Fluorosilicates of sodium or of potassium kg 

2826.30 - Sodium hexafluoroaluminate (synthetic cryolite) kg 

2826.90 - Other kg 

28.27 CHLORIDES, CHLORIDE OXIDES AND 

CHLORIDE HYDROXIDES; BROMIDES AND 

BROMIDE OXIDES; IODIDES AND IODIDE 

OXIDES. 

2827.10 - Ammonium chloride kg 

2827.20 - Calcium chloride kg 

- Other chlorides: 

2827.31 - - Of magnesium kg 


2827.33 - - Of iron kg 

2827.34 - - Of cobalt kg 

2827.35 - - Of nickel kg 

2827.36 - - Of zinc kg 

2827.38 - - Of barium kg 

2827.39 - - Other kg 


- Chloride oxides and chloride hydroxides: 

2827.41 - - Of copper kg 

2827.49 - - Other kg 

- Bromides and bromide oxides: 

2827.51 - - Bromides of sodium or of potassium kg 

2827.59 - - Other kg 

2827.60 - Iodides and iodide oxides kg 

28.28 HYPOCHLORITES; COMMERCIAL CALCIUM 

HYPOCHLORITE; CHLORITES; 

HYPOBROMITES. 

2828.10 - Commercial calcium hypochlorite and other 

calcium hypochlorites 

2828.90 - Other kg 

kg

28.29 CHLORATES AND PERCHLORATES; 

BROMATES AND PERBROMATES; IODATES 

AND PERIODATES. 

- Chlorates: 

2829.11 - - Of sodium kg 

2829.19 - - Other kg 

2829.90 - Other kg 

28.30 SULPHIDES; POLYSULPHIDES. 

2830.10 - Sodium sulphides kg 

2830.20 - Zinc sulphide kg 

2830.30 - Cadmium sulphide kg 

2830.90 - Other kg 

28.31 DITHIONITES AND SULPHOXYLATES. 

2831.10 - Of sodium kg 

2831.90 - Other kg 

28.32 SULPHITES; THIOSULPHATES. 

2832.10 - Sodium sulphites kg 

2832.20 - Other sulphites kg 

2832.30 - Thiosulphates kg 

28.33 SULPHATES; ALUMS; PEROXOSULPHATES 

(PERSULPHATES). 

- Sodium sulphates: 

2833.11 - - Disodium sulphate kg 

2833.19 - - Other kg 

- Other sulphates: 

2833.21 - - Of magnesium kg 


2833.23 - - Of chromium kg 

2833.24 - - Of nickel kg 



2833.26 - - Of zinc kg 

2833.27 - - Of barium kg 

2833.29 - - Other kg 

2833.30 - Alums kg 

2833.40 - Peroxosulphates (persulphates) kg 

28.34 NITRITES; NITRATES. 

2834.10 - Nitrites kg 

- Nitrates: 

2834.21 - - Of potassium kg 

2834.22 - - Of bismuth kg 

2834.29 - - Other kg 

28.35 PHOSPHINATES (HYPOPHOSPHITES), 

PHOSPHONATES (PHOSPHITES), 

PHOSPHATES AND POLYPHOSPHATES. 

2835.10 - Phosphinates (hypophosphites) and 

phosphonates (phosphites) 

- Phosphates: 

2835.22 - - Of mono- or disodium kg 

2835.23 - - Of trisodium kg 

2835.24 - - Of potassium kg 

2835.25 - - Calcium hydrogenorthophosphate ("dicalcium 

phosphate") 

2835.26 - - Other phosphates of calcium kg 

2835.29 - - Other kg 

- Polyphosphates: 

2835.31 - - Sodium triphosphate (sodium 

tripolyphosphate) 

2835.39 - - Other kg 

28.36 CARBONATES; PEROXOCARBONATES 

(PERCARBONATES); COMMERCIAL 

AMMONIUM CARBONATE CONTAINING 

AMMONIUM CARBAMATE. 


kg 

kg 

kg

2836.10 - Commercial ammonium carbonate and other 

ammonium carbonates 

2836.20 - Disodium carbonate kg 

2836.30 - Sodium hydrogen carbonate (sodium 

bicarbonate) 

2836.40 - Potassium carbonates kg 

2836.50 - Calcium carbonate kg 

2836.60 - Barium carbonate kg 

2836.70 - Lead carbonate kg 

- Other: 

2836.91 - - Lithium carbonates kg 

2836.92 - - Strontium carbonate kg 

2836.99 - - Other kg 

28.37 CYANIDES, CYANIDE OXIDES AND 

COMPLEX CYANIDES. 

- Cyanides and cyanide oxides: 

2837.11 - - Of sodium kg 

2837.19 - - Other kg 

2837.20 - Complex cyanides kg 

28.38 2838.00 FULMINATES, CYANATES AND 

THIOCYANATES 

28.39 SILICATES; COMMERCIAL ALKALI METAL 

SILICATES. 

- Of sodium: 

2839.11 - - Sodium metasilicates kg 

2839.19 - - Other kg 

2839.20 - Of potassium kg 

2839.90 - Other kg 

28.40 BORATES; PEROXOBORATES 

(PERBORATES). 


- Disodium tetraborate (refined borax): 

2840.11 - - Anhydrous kg 

kg 

kg 

kg

2840.19 - - Other kg 

2840.20 - Other borates kg 

2840.30 - Peroxoborates (perborates) kg 

28.41 SALTS OF OXOMETALLIC OR PER 

OXOMETALLIC ACIDS. 

2841.10 - Aluminates kg 

2841.20 - Chromates of zinc or of lead kg 

2841.30 - Sodium dichromate kg 

2841.40 - Potassium dichromate kg 

2841.50 - Other chromates and dichromates; 

peroxochromates 


- Manganites, manganates and permanganates: 

2841.61 - - Potassium permanganate kg 

2841.69 - - Other kg 

2841.70 - Molybdates kg 

2841.80 - Tungstates (wolframates) kg 

2841.90 - Other kg 

28.42 OTHER SALTS OF INORGANIC ACIDS OR 

PEROXOACIDS (EXCLUDING AZIDES). 

2842.10 - Double or complex silicates kg 

2842.90 - Other kg 

SUB-CHAPTER VI 

MISCELLANEOUS 

28.43 COLLOIDAL PRECIOUS METALS; 

INORGANIC OR ORGANIC COMPOUNDS OF 

PRECIOUS METALS, WHETHER OR NOT 

CHEMICALLY DEFINED; AMALGAMS OF 

PRECIOUS METALS. 

2843.10 - Colloidal precious metals kg 

- Silver compounds: 

2843.21 - - Silver nitrate kg 

2843.29 - - Other kg 

kg

2843.30 - Gold compounds kg 

2843.90 - Other compounds; amalgams kg 

28.44 RADIOACTIVE CHEMICAL ELEMENTS AND 

RADIOACTIVE ISOTOPES (INCLUDING THE 

FISSILE OR FERTILE CHEMICAL ELEMENTS 

AND ISOTOPES) AND THEIR COMPOUNDS; 

MIXTURES AND RESIDUES CONTAINING 

THESE PRODUCTS. 

2844.10 - Natural uranium and its compounds; alloys, 

dispersions (including cermets), ceramic 

products and mixtures containing natural 

uranium or natural uranium compounds 

2844.20 - Uranium enriched in U 235 and its compounds; 

plutonium and its compounds; alloys, 


products and mixtures containing uranium 


enriched in U 235 , plutonium or compounds of 

these products 

2844.30 - Uranium depleted in U 235 and its compounds; 

thorium and its compounds; alloys, dispersions 

(including cermets), ceramic products and 

mixtures containing uranium depleted in U 235 , 

thorium or compounds of these products 

2844.40 - Radioactive elements and isotopes and 

compounds (excluding those of subheadings 

Nos. 2844.10, 2844.20 or 2844.30); alloys, 


products and mixtures containing these 

elements, isotopes or compounds; radioactive 

residues 

2844.50 - Spent (irradiated) fuel elements (cartridges) of 

nuclear reactors 

28.45 ISOTOPES (EXCLUDING THOSE OF 

HEADING NO. 28.44); COMPOUNDS, 

INORGANIC OR ORGANIC, OF SUCH 

ISOTOPES, WHETHER OR NOT 

CHEMICALLY DEFINED. 

2845.10 - Heavy water (deuterium oxide) kg 

2845.90 - Other kg 

28.46 COMPOUNDS, INORGANIC OR ORGANIC, 

OF RARE-EARTH METALS, OF YTTRIUM OR 

OF SCANDIUM OR OF MIXTURES OF THESE 

METALS. 

kg 

kg 

kg 

kg 

kg

2846.10 - Cerium compounds kg 

2846.90 - Other kg 

28.47 2847.00 HYDROGEN PEROXIDE, WHETHER OR NOT 

SOLIDIFIED WITH UREA. 

28.48 2848.00 PHOSPHIDES, WHETHER OR NOT 

CHEMICALLY DEFINED, EXCLUDING 

FERROPHOSPHORUS. 

28.49 CARBIDES, WHETHER OR NOT 


2849.10 - Of calcium kg 

2849.20 - Of silicon kg 

2849.90 - Other kg 

28.50 2850.00 HYDRIDES, NITRIDES, AZIDES, SILICIDES 

AND BORIDES, WHETHER OR NOT 

CHEMICALLY DEFINED, OTHER THAN 

COMPOUNDS WHICH ARE ALSO CARBIDES 

OF HEADING NO. 28.49. 

28.51 2851.00 OTHER INORGANIC COMPOUNDS 

(INCLUDING DISTILLED OR CONDUCTIVITY 

WATER AND WATER OF SIMILAR PURITY); 

LIQUID AIR (WHETHER OR NOT RARE 

GASES HAVE BEEN REMOVED); 

COMPRESSED AIR; AMALGAMS, OTHER 

THAN AMALGAMS OF PRECIOUS METALS. 


CHAPTER 29 

ORGANIC CHEMICALS 

SUB-CHAPTER I 

HYDROCARBONS AND THEIR HALOGENATED, SULPHONATED, 

NITRATED OR NITROSATED DERIVATIVES 

29.01 ACYCLIC HYDROCARBONS. 

2901.10 - Saturated kg 

- Unsaturated: 

2901.21 - - Ethylene kg 

2901.22 - - Propene (propylene) kg 

2901.23 - - Butene (butylene) and isomers thereof kg 

kg 

kg 

kg

2901.24 - - Buta-1,3-diene and isoprene kg 

2901.29 - - Other kg 

29.02 CYCLIC HYDROCARBONS 


- Cyclanes, cyclenes and cycloterpenes: 

2902.11 - - Cyclohexane kg 

2902.19 - - Other kg 

2902.20 - Benzene kg 

2902.30 - Toluene kg 

- Xylenes: 

2902.41 - - o-Xylene kg 

2902.42 - - m-Xylene kg 

2902.43 - - p-Xylene kg 

2902.44 - - Mixed xylene isomers kg 

2902.50 - Styrene kg 

2902.60 - Ethylbenzene kg 

2902.70 - Cumene kg 

2902.90 - Other kg 

29.03 HALOGENATED DERIVATIVES OF 

HYDROCARBONS. 

- Saturated chlorinated derivatives of acyclic 

hydrocarbons: 

2903.11 - - Chloromethane (methyl chloride) and 

chloroethane (ethyl chloride) 

2903.12 - - Dichloromethane (methylene chloride) kg 

2903.13 - - Chloroform (trichloromethane) kg 

2903.14 - - Carbon tetrachloride kg 

2903.15 - - 1,2-Dichloroethane (ethylene dichloride) kg 

2903.16 - - 1,2-Dichloropropane (propylene dichloride) 

and dichlorobutanes 


kg 

kg


- Unsaturated chlorinated derivatives of acyclic 

hydrocarbons: 

2903.21 - - Vinyl chloride (chloroethylene) kg 

2903.22 - - Trichloroethylene kg 

2903.23 - - Tetrachloroethylene (perchloroethylene) kg 


2903.30 - Fluorinated, brominated or iodinated derivatives 

of acyclic hydrocarbons 

- Halogenated derivatives of acyclic hydrocarbons 

containing two or more different halogens: 

2903.41 - - Trichlorofluoromethane kg 

2903.42 - - Dichlorodifluoromethane kg 

2903.43 - - Trichlorotrifluoroethane kg 

2903.44 - - Dichlorotetrafluoroethanes and 

chloropentafluoroethane 

2903.45 - - Other derivatives perhalogenated only with 

fluorine and chlorine 

2903.46 - - Bromochlorodifluoromethane, 

bromotrifluoromethane and 

dibromotetrafluoroethanes 

2903.47 - - Other perhalogenated derivatives kg 


- Halogenated derivatives of cyclanic, cyclenic or 

cycloterpenic hydrocarbons: 

2903.51 - - 1,2,3,4,5,6-Hexachlorocyclohexane kg 


- Halogenated derivatives of aromatic 

hydrocarbons: 

2903.61 - - Chlorobenzene, o-dichlorobenzene and 

p-dichlorobenzene 

2903.62 - - Hexachlorobenzene and DDT 

(1,1,1-trichloro-2,2-bis (p-chlorophenyl) 

ethane) 


kg 

kg 

kg 

kg 

kg 

kg

29.04 SULPHONATED, NITRATED OR 

NITROSATED DERIVATIVES OF 

HYDROCARBONS, WHETHER OR NOT 

HALOGENATED. 

2904.10 - Derivatives containing only sulpho groups, their 

salts and ethyl esters 

2904.20 - Derivatives containing only nitro or only nitroso 

groups 

2904.90 - Other kg 


ALCOHOLS AND THEIR HALOGENATED, SULPHONATED, 

NITRATED OR NITROSATED DERIVATIVES. 

29.05 ACYCLIC ALCOHOLS AND THEIR 

HALOGENATED, SULPHONATED, NITRATED 

OR NITROSATED DERIVATIVES. 

- Saturated monohydric alcohols: 

2905.11 - - Methanol (methyl alcohol) kg 

2905.12 - - Propan-1-ol (propyl alcohol) and propan-2-ol 

(isopropyl alcohol) 

2905.13 - - Butan-1-ol (n-butyl alcohol) kg 

2905.14 - - Other butanols kg 

2905.15 - - Pentanol (amyl alcohol) and isomers thereof kg 

2905.16 - - Octanol (octyl alcohol) and isomers thereof kg 

2905.17 - - Dodecan-1-ol (lauryl alcohol), 

hexadecan-1-ol (cetyl alcohol) and 

octadecan-1-ol (stearyl alcohol) 

2905.19 - - Other kg 

- Unsaturated monohydric alcohols: 

2905.22 - - Acyclic terpene alcohols kg 

2905.29 - - Other kg 

- Diols: 

2905.31 - - Ethylene glycol (ethanediol) kg 

2905.32 - - Propylene glycol (propane-1,2-diol) kg 

2905 39 Oth k 


kg 

kg 

kg 

kg

2905.39 - - Other kg 

- Other polyhydric alcohols: 

2905.41 - - 2-Ethyl-2-(hydroxymethyl) propane-1,3-diol 

(trimethylolpropane) 

2905.42 - - Pentaerythritol kg 

2905.43 - - Mannitol kg 

2905.44 - - D-glucitol (sorbitol) kg 

2905.45 - - Glycerol kg 

2905.49 - - Other kg 

2905.50 - Halogenated, sulphonated, nitrated or nitrosated 

derivatives of acyclic alcohols 

29.06 CYCLIC ALCOHOLS AND THEIR 




- Cyclanic, cyclenic or cycloterpenic: 

2906.11 - - Menthol kg 

2906.12 - - Cyclohexanol, methylcyclohexanols and 

dimethylcyclohexanols 

2906.13 - - Sterols and inositols kg 

2906.14 - - Terpineols kg 

2906.19 - - Other kg 

- Aromatic: 

2906.21 - - Benzyl alcohol kg 

2906.29 - - Other kg 

kg 

kg 

kg


PHENOLS, PHENOL-ALCOHOLS AND THEIR HALOGENATED, 

SULPHONATED, NITRATED OR NITROSATED DERIVATIVES. 

29.07 PHENOLS; PHENOL-ALCOHOLS. 

- Monophenols: 

2907.11 - - Phenol (hydroxybenzene) and its salts kg 

2907.12 - - Cresols and their salts kg 

2907.13 - - Octylphenol, nonylphenol and their isomers; 

salts thereof 

2907.14 - - Xylenols and their salts kg 

2907.15 - - Naphthols and their salts kg 

2907.19 - - Other kg 

- Polyphenols: 

2907.21 - - Resorcinol and its salts kg 

2907.22 - - Hydroquinone (quinol) and its salts kg 

2907.23 - - 4,4-Isopropylidenediphenol (bisphenol A, 

diphenylol propane) and its salts 

2907.29 - - Other kg 

2907.30 - Phenol-alcohols kg 

29.08 HALOGENATED, SULPHONATED, NITRATED 

OR NITROSATED DERIVATIVES OF 

PHENOLS OR PHENOL-ALCOHOLS. 

2908.10 - Derivatives containing only halogen substituents 

and their salts 

2908.20 - Derivatives containing only sulpho groups, their 

salts and esters 

2908.90 - Other kg 



ETHERS, ALCOHOL PEROXIDES, ETHER 

PEROXIDES, KETONE PEROXIDES, EPOXIDES 

WITH A THREE-MEMBERED RING, 

ACETALS AND HEMIACETALS, AND 

THEIR HALOGENATED, SULPHONATED, 

kg 

kg 

kg 

kg



29.09 ETHERS, ETHER-ALCOHOLS, 

ETHERPHENOLS, 

ETHER-ALCOHOL-PHENOLS, ALCOHOL 

PEROXIDES, ETHER PEROXIDES, KETONE 

PEROXIDES (WHETHER OR NOT 

CHEMICALLY DEFINED), AND THEIR 



- Acyclic ethers and their halogenated, 

sulphonated, nitrated or nitrosated derivatives: 

2909.11 - - Diethyl ether kg 

2909.19 - - Other kg 

2909.20 - Cyclanic, cyclenic or cycloterpenic ethers and 

their halogenated, sulphonated, nitrated or 

nitrosated derivatives 

2909.30 - Aromatic ethers and their halogenated, 

sulphonated, nitrated or nitrosated derivatives 

- Ether alcohols and their halogenated, 

sulphonated, nitrated or nitrosated derivatives: 

2909.41 - - 2,2-Oxydiethanol (diethylene glycol, digol) kg 

2909.42 - - Monomethyl ethers of ethylene glycol or of 

diethylene glycol 

2909.43 - - Monobutyl ethers of ethylene glycol or of 

diethylene glycol 

2909.44 - - Other monoalkylethers of ethylene glycol or 

of diethylene glycol 

2909.49 - - Other kg 

2909.50 - Ether-phenols, ether-alcohol-phenols and their 

halogenated, sulphonated, nitrated or nitrosated 

derivatives 

2909.60 - Alcohol peroxides, ether peroxides, ketone 

peroxides and their halogenated, sulphonated, 

nitrated or nitrosated derivatives 

29.10 EPOXIDES, EPOXYALCOHOLS, 

EPOXYPHENOLS AND EPOXYETHERS, 

WITH A THREE-MEMBERED RING, AND 



2910.10 - Oxirane (ethylene oxide) kg 

kg 

kg 

kg 

kg 

kg 

kg 

kg

2910.20 - Methyloxirane (propylene oxide) kg 

2910.30 - 1-Chloro-2,3-epoxypropane (epichlorohydrin) kg 

2910.90 - Other kg 

29.11 2911.00 ACETALS AND HEMIACETALS, WHETHER 

OR NOT WITH OTHER OXYGEN FUNCTION, 

AND THEIR HALOGENATED, 

SULPHONATED, NITRATED OR 

NITROSATED DERIVATIVES. 


SUB-CHAPTER V 

ALDEHYDE-FUNCTION COMPOUNDS 

29.12 ALDEHYDES, WHETHER OR NOT WITH 

OTHER OXYGEN FUNCTION; CYCLIC 

POLYMERS OF ALDEHYDES; 

PARAFORMALDEHYDE. 

- Acyclic aldehydes without other oxygen function: 

2912.11 - - Methanal (formaldehyde) kg 

2912.12 - - Ethanal (acetaldehyde) kg 

2912.13 - - Butanal (butyraldehyde, normal isomer) kg 

2912.19 - - Other kg 

- Cyclic aldehydes without other oxygen function: 

2912.21 - - Benzaldehyde kg 

2912.29 - - Other kg 

2912.30 - Aldehyde-alcohols kg 

- Aldehyde-ethers, aldehyde-phenols and 

aldehydes with other oxygen function: 

2912.41 - - Vanillin (4-hydroxy-3-methoxy-benzaldehyde) kg 

2912.42 - - Ethylvanillin (3-ethoxy-4-hydroxybenzaldehyde) 

2912.49 - - Other kg 

2912.50 - Cyclic polymers of aldehydes kg 

2912.60 - Paraformaldehyde kg 

kg 

kg

29.13 2913.00 HALOGENATED, SULPHONATED, NITRATED 

OR NITROSATED DERIVATIVES OF 

PRODUCTS OF HEADING NO. 29.12. 

SUB-CHAPTER VI 

KETONE-FUNCTION COMPOUNDS AND QUINONE-FUNCTION 

COMPOUNDS 

29.14 KETONES AND QUINONES, WHETHER OR 

NOT WITH OTHER OXYGEN FUNCTION, AND 




- Acyclic ketones without other oxygen function: 

2914.11 - - Acetone kg 

2914.12 - - Butanone (methyl ethyl ketone) kg 

2914.13 - - 4-Methylpentan-2-one (methyl isobutyl 

ketone) 

2914.19 - - Other kg 

- Cyclanic, cyclenic or cycloterpenic ketones 

without other oxygen function: 

2914.21 - - Camphor kg 

2914.22 - - Cyclohexanone and methylcyclohexanones kg 

2914.23 - - Ionones and methylionones kg 

2914.29 - - Other kg 

- Aromatic ketones without other oxygen function: 

2914.31 - - Phenylacetone (1-phenylpropan-2-one) kg 

2914.39 - - Other kg 

2914.40 - Ketone-alcohols and ketone-aldehydes kg 

2914.50 - Ketone-phenols and ketones with other oxygen 

function 

Quinones: 

2914.61 - - Anthraquinone kg 

2914.69 - - Other kg 

2914.70 - Halogenated, sulphonated, nitrated or nitrosated 

derivatives 

kg 

kg 

kg 

kg


SUB-CHAPTER VII 

CARBOXYLIC ACIDS AND THEIR ANHYDRIDES, 

HALIDES, PEROXIDES AND PEROXYACIDS AND 



29.15 SATURATED ACYCLIC MONOCARBOXYLIC 

ACIDS AND THEIR ANHYDRIDES, HALIDES, 

PEROXIDES AND PEROXYACIDS; THEIR 



- Formic acid, its salts and esters: 

2915.11 - Formic acid kg 

2915.12 - - Salts of formic acid kg 

2915.13 - - Esters of formic acid kg 

- Acetic acid and its salts; acetic anhydride: 

2915.21 - - Acetic acid kg 

2915.22 - - Sodium acetate kg 

2915.23 - - Cobalt acetates kg 

2915.24 - - Acetic anhydride kg 

2915.29 - - Other kg 

- Esters of acetic acid: 

2915.31 - - Ethyl acetate kg 

2915.32 - - Vinyl acetate kg 

2915.33 - - n-Butyl acetate kg 

2915.34 - - Isobutyl acetate kg 

2915.35 - - 2-Ethoxyethyl acetate kg 

2915.39 - - Other kg 

2915.40 - Mono-, di- or trichloroacetic acids, their salts and 

esters 

2915.50 - Propionic acid, its salts and esters kg 

2915.60 - Butyric acids, valeric acids, their salts and esters kg 

2915.70 - Palmitic acid, stearic acid, their salts and esters kg 

kg

2915.90 - Other kg 

29.16 UNSATURATED ACYCLIC 

MONOCARBOXYLIC ACIDS, CYCLIC 

MONOCARBOXYLIC ACIDS, THEIR 

ANHYDRIDES, HALIDES, PEROXIDES AND 

PEROXYACIDS; THEIR HALOGENATED, 




- Unsaturated acyclic monocarboxylic acids, their 

anhydrides, halides, peroxides, peroxyacids and 

their derivatives: 

2916.11 - - Acrylic acid and its salts kg 

2916.12 - - Esters of acrylic acid kg 

2916.13 - - Methacrylic acid and its salts kg 

2916.14 - - Esters of methacrylic acid kg 

2916.15 - - Oleic, linoleic or linolenic acids, their salts 

and esters 

2916.19 - - Other kg 

2916.20 - Cyclanic, cyclenic or cycloterpenic 

monocarboxylic acids, their anhydrides, halides, 

peroxyacids and their derivatives 

- Aromatic monocarboxylic acids, their 

anhydrides, halides, peroxides, peroxy-acids 

and their derivatives: 

2916.31 - - Benzoic acid, its salts and esters kg 

2916.32 - - Benzoyl peroxide and benzoyl chloride kg 

2916.34 - - Phenylacetic acid and its salts kg 

2916.35 - - Esters of phenylacetic acid kg 

2916.39 - - Other kg 

29.17 POLYCARBOXYLIC ACIDS, THEIR 





- - - Acyclic polycarboxylic acids, their 

anhydrides, halides, peroxides, peroxy-acids 

and their derivatives: 

2917.11 - - Oxalic acid, its salts and esters kg 

kg 

kg

2917.12 - - Adipic acid, its salts and esters kg 

2917.13 - - Azelaic acid, sebacic acid, their salts and 

esters 

2917.14 - - Maleic anhydride kg 

2917.19 - - Other kg 

2917.20 - Cyclanic, cyclenic or cycloterpenic 

polycarboxylic acids, their anhydrides, halides, 

peroxides, peroxyacids and their derivatives 


- Aromatic polycarboxylic acids, their anhydrides, 

halides, peroxides, peroxyacids and their 

derivatives: 

2917.31 - - Dibutyl orthophthalates kg 

2917.32 - - Dioctyl orthophthalates kg 

2917.33 - - Dinonyl or didecyl orthophthalates kg 

2917.34 - - Other esters of orthophthalic acid kg 

2917.35 - - Phthalic anhydride kg 

2917.36 - - Terephthalic acid and its salts kg 

2917.37 - - Dimethyl terephthalate kg 

2917.39 - - Other kg 

29.18 CARBOXYLIC ACIDS WITH ADDITIONAL 

OXYGEN FUNCTION AND THEIR 





- Carboxylic acids with alcohol function but 

without other oxygen function, their anhydrides, 

halides, peroxides, peroxyacids and their 

derivatives: 

2918.11 - - Lactic acid, its salts and esters kg 

2918.12 - - Tartaric acid kg 

2918.13 - - Salts and esters of tartaric acid kg 

2918.14 - - Citric acid kg 

2918.15 - - Salts and esters of citric acid kg 

2918.16 - - Gluconic acid, its salts and esters kg 

kg 

kg

2918.17 - - Phenylglycolic acid (mandelic acid), its salts 

and esters 

2918.19 - - Other kg 


- Carboxylic acids with phenol function but without 

other oxygen function, their anhydrides, halides, 

peroxides, peroxyacids and their derivatives 

2918.21 - - Salicylic acid and its salts kg 

2918.22 - - o-Acetylsalicylic acid, its salts and esters kg 

2918.23 - - Other esters of salicylic acid and their salts kg 

2918.29 - - Other kg 

2918.30 - Carboxylic acids with aldehyde or ketone 

function but without other oxygen function, their 

anhydrides, halides, peroxides, peroxyacids and 

their derivatives 

2918.90 - Other kg 

SUB-CHAPTER VIII 

ESTERS OF INORGANIC ACIDS AND 

THEIR SALTS, AND THEIR HALOGENATED, 


NITROSATED DERIVATIVES 

29.19 2919.00 PHOSPHORIC ESTERS AND THEIR SALTS, 

INCLUDING LACTOPHOSHATES; THEIR 



29.20 ESTERS OF OTHER INORGANIC ACIDS 

(EXCLUDING ESTERS OF HYDROGEN 

HALIDES) AND THEIR SALTS; THEIR 



2920.10 - Thiophosphoric esters (phosphorothioates) and 

their salts; their halogenated, sulphonated, 

nitrated or nitrosated derivatives 

2920.90 - Other kg 

SUB-CHAPTER IX 

NITROGEN-FUNCTION COMPOUNDS 

29 21 AMINE FUNCTION COMPOUNDS 

kg 

kg 

kg 

kg

29.21 AMINE-FUNCTION COMPOUNDS. 


- Acyclic monoamines and their derivatives; salts 

thereof: 

2921.11 - - Methylamine, di- or trimethylamine and their 

salts 

2921.12 - - Diethylamine and its salts kg 

2921.19 - - Other kg 

- Acyclic polyamines and their derivatives; salts 

thereof: 

2921.21 - - Ethylenediamine and its salts kg 

2921.22 - - Hexamethylenediamine and its salts kg 

2921.29 - - Other kg 

2921.30 - Cyclanic, cyclenic and cycloterpenic mono- or 

polyamines, and their derivatives; salts thereof 

- Aromatic monoamines and their derivatives; 

salts thereof: 

2921.41 - - Aniline and its salts kg 

2921.42 - - Aniline derivatives and their salts kg 

2921.43 - - Toluidines and their derivatives; salts thereof kg 

2921.44 - - Diphenylamine and its derivatives; salts 

thereof 

2921.45 - - 1-Naphthylamine (alpha-Naphthylamine), 

2-Naphthylamine (beta-naphthylamine) and 

their derivatives; salts thereof 

2921.49 - - Other kg 

- Aromatic polyamines and their derivatives; salts 

thereof: 

2921.51 - - o-, m-, p-Phenylenediamine, 

diaminotoluenes, and their derivatives; salts 

thereof 

2921.59 - - Other kg 

kg 

kg 

kg 

kg 

kg

29.22 OXYGEN-FUNCTION AMINO-COMPOUNDS. 


- Amino-alcohols, their ethers and esters, 

(excluding those containing more than one kind 

of oxygen function); salts thereof: 

2922.11 - - Monoethanolamine and its salts kg 

2922.12 - - Diethanolamine and its salts kg 

2922.13 - - Triethanolamine and its salts kg 

2922.19 - - Other kg 

- Amino-naphthols and other amino-phenols, their 

ethers and esters (excluding those containing 

more than one kind of oxygen function); salts 

thereof: 

2922.21 - - Aminohydroxynaphthalenesulphonic acids 

and their salts 

2922.22 - - Anisidines, dianisidines, phenetidines and 

their salts 

2922.29 - - Other kg 

2922.30 - Amino-aldehydes, amino-ketones and 

amino-quinones (excluding those containing 

more than one kind of oxygen function); salts 

thereof 

- Amino-acids and their esters (excluding those 

containing more than one kind of oxygen 

function); salts thereof: 

2922.41 - - Lysine and its esters; salts thereof kg 

2922.42 - - Glutamic acid and its salts kg 

2922.43 - - Anthranilic acid and its salts kg 

2922.49 - - Other kg 

2922.50 - Amino-alcohol-phenols, amino-acid-phenols and 

other amino-compounds with oxygen function 

29.23 QUATERNARY AMMONIUM SALTS AND 

HYDROXIDES; LECITHINS AND OTHER 

PHOSPHOAMINOLIPIDS. 

2923.10 - Choline and its salts kg 

2923.20 - Lecithins and other phosphoaminolipids kg 

2923.90 - Other kg 

kg 

kg 

kg 

kg

29.24 CARBOXYMIDE-FUNCTION COMPOUNDS; 

AMIDE-FUNCTION COMPOUNDS OF 

CARBONIC ACID. 

2924.10 - Acyclic amides (including acyclic carbamates) 

and their derivatives; salts thereof 


- Cyclic amides (including cyclic carbamates) and 

their derivatives; salts thereof: 

2924.21 - - Ureines and their derivatives; salts thereof kg 

2924.22 - - 2-Acetamidobenzoic acid kg 

2924.29 - - Other kg 

29.25 CARBOXYMIDE-FUNCTION COMPOUNDS 

(INCLUDING SACCHARIN AND ITS SALTS) 

AND IMINE FUNCTION COMPOUNDS. 

- Imides and their derivatives; salts thereof: 

2925.11 - - Saccharin and its salts kg 

2925.19 - - Other kg 

2925.20 - Imines and their derivatives; salts thereof kg 

29.26 NITRILE-FUNCTION COMPOUNDS. 

2926.10 - Acrylonitrile kg 

2926.20 - 1-Cyanoguanidine (dicyandiamide) kg 

2926.90 - Other kg 

29.27 2927.00 DIAZO-, AZO- OR AZOXY-COMPOUNDS. kg 

29.28 2928.00 ORGANIC DERIVATIVES OF HYDRAZINE OR 

OF HYDROXYLAMINE. 

29.29 COMPOUNDS WITH OTHER NITROGEN 

FUNCTION. 

2929.10 - Isocyanates kg 

2929.90 - Other kg 

SUB-CHAPTER X 

ORGANO-INORGANIC COMPOUNDS, HETEROCYCLIC COMPOUNDS, NUCLEIC 

ACIDS AND THEIR SALTS, AND SULPHONAMIDES 

29.30 ORGANO-SULPHUR COMPOUNDS. 

kg 

kg

2930.10 - Dithiocarbonates (xanthates) kg 

2930.20 - Thiocarbamates and dithiocarbamates kg 

2930.30 - Thiuram mono-, di- or tetrasulphides kg 

2930.40 - Methionine kg 

2930.90 - Other kg 

29.31 2931.00 OTHER ORGANO-INORGANIC COMPOUNDS. kg 

29.32 HETEROCYCLIC COMPOUNDS WITH 

OXYGEN HETERO-ATOM(S) ONLY. 

2932.1 Compounds containing an unfused furan ring 

(whether or not hydrogenated) in the structure: 

2932.11 - - Tetrahydrofuran kg 

2932.12 - - 2-Furaldehyde (furfuraldehyde) kg 

2932.13 - - Furfuryl alcohol and tetrahydrofurfuryl alcohol kg 

2932.19 - - Other kg 

- Lactones: 

2932.21 - - Coumarin, methylcoumarins and 

ethylcoumarins 

2932.29 - - Other lactones kg 

- Other: 

2932.91 - - Isosafrole kg 

2932.92 - - 1-(1,3-Benzodioxol-5-yl) propan-2-one kg 

2932.93 - - Piperonal kg 

2932.94 - - Safrole kg 

2932.99 - - Other kg 

29.33 HETEROCYCLIC COMPOUNDS WITH 

NITROGEN HETERO-ATOM(S) ONLY. 


- Compounds containing an unfused pyrazole ring 


2933.11 - - Phenazone (antipyrin) and its derivatives kg 

2933.19 - - Other kg 

kg


- Compounds containing an unused imidazole 

ring (whether or not hydrogenated) in the 

structure: 

2933.21 - - Hydantoin and its derivatives kg 

2933.29 - - Other kg 

- Compounds containing an unfused pyridine ring 


2933.31 - - Pyridine and its salts kg 

2933.32 - - Piperidine and its salts kg 

2933.39 - - Other kg 

2933.40 - Compounds containing a quinoline or 

isoquinoline ring-system (whether or not 

hydrogenated), not further fused 

- Compounds containing a pyrimidine ring 

(whether or not hydrogenated) or piperazine ring 

in the structure: 

2933.51 - - Malonylurea (barbituric acid) and its 

derivatives; salts thereof 

2933.59 - - Other kg 

- Compounds containing an unfused triazine ring 


2933.61 - - Melamine kg 

2933.69 - - Other kg 

- Lactams: 

2933.71 - - 6-Hexanelactam (epsilon-caprolactam) kg 

2933.79 - - Other lactams kg 

2933.90 - Other kg 

29.34 NUCLEIC ACIDS AND THEIR SALTS; OTHER 

HETEROCYCLIC COMPOUNDS. 

2934.10 - Compounds containing an unfused thiazole ring 

(whether or not hydrogenated) in the structure 

2934.20 - Compounds containing a benzothiazole 

ring-system (whether or not hydrogenated), not 

further fused 

kg 

kg 

kg 

kg

2934.30 - Compounds containing a phenothiazine 

ring-system (whether or not hydrogenated) not 

further fused 

2934.90 - Other kg 

29.35 2935.00 SULPHONAMIDES. kg 


SUB-CHAPTER XI 

PROVITAMINS, VITAMINS AND HORMONES 

29.36 PROVITAMINS AND VITAMINS, NATURAL 

OR REPRODUCED BY SYNTHESIS 

(INCLUDING NATURAL CONCENTRATES), 

DERIVATIVES THEREOF USED PRIMARILY 

AS VITAMINS, AND INTER-MIXTURES OF 

THE FOREGOING, WHETHER OR NOT IN 

ANY SOLVENT. 

2936.10 - Provitamins, unmixed kg 

- Vitamins and their derivatives, unmixed: 

2936.21 - - Vitamins A and their derivatives kg 

2936.22 - - Vitamin B1 and its derivatives kg 


2936.24 - - D-or DL-Pantothenic acid (Vitamin B3 or 

Vitamin B5) and its derivatives 



2936.27 - - Vitamin C and its derivatives kg 

2936.28 - - Vitamin E and its derivatives kg 

2936.29 - - Other vitamins and their derivatives kg 

2936.90 - Other, including natural concentrates kg 

29.37 HORMONES, NATURAL OR REPRODUCED 

BY SYNTHESIS; DERIVATIVES THEREOF, 

USED AS HORMONES; OTHER STEROIDS 

USED PRIMARILY AS HORMONES. 

2937.10 - Pituitary (anterior) or similar hormones, and their 

derivatives 

- Adrenal cortical hormones and their derivatives: 

kg 

kg 

kg

2937.21 - - Cortisone, hydrocortisone, prednisone 

(dehydrocortisone) and 

prednisolonedehydrocortisone) 

2937.22 - - Halogenated derivatives of adrenal cortical 

hormones 

2937.29 - - Other kg 


- Other hormones and their derivatives; other 

steroids used primarily as hormones: 

2937.91 - - Insulin and its salts kg 

2937.92 - - Oestrogens and progestogens kg 

2937.99 - - Other kg 

SUB-CHAPTER XII 

GLYCOSIDES AND VEGETABLE ALKALOIDS, NATURAL OR 

REPRODUCED BY SYNTHESIS, AND THEIR SALTS, ETHERS, ESTERS 

AND OTHER DERIVATIVES 

29.38 GLYCOSIDES, NATURAL OR REPRODUCED 

BY SYNTHESIS, AND THEIR SALTS, 

ETHERS, ESTERS AND OTHER 

DERIVATIVES. 

2938.10 - Rutoside (rutin) and its derivatives kg 

2938.90 - Other kg 

29.39 VEGETABLE ALKALOIDS, NATURAL OR 

REPRODUCED BY SYNTHESIS, AND THEIR 

SALTS, ETHERS, ESTERS AND OTHER 

DERIVATIVES. 

2939.10 - Alkaloids of opium and their derivatives; salts 

thereof 

- Alkaloids of cinchona and their derivatives; salts 

thereof: 

2939.21 - - Quinine and its salts kg 

2939.29 - - Other kg 

2939.30 - Caffeine and its salts kg 

- Ephedrines and their salts: 

2939.41 - Ephedrine and its salts kg 

2939.42 - - Pseudoephedrine (INN) and its salts kg 

kg 

kg 

kg

2939.49 - - Other kg 

2939.50 - Theophylline and aminophylline 

(theophylline-ethylenediamine) and their 

derivatives; salts thereof 


- Alkaloids of rye ergot and their derivatives; salts 

thereof: 

2939.61 - - Ergometrine (INN) and its salts kg 

2939.62 - - Ergotamine (INN) and its salts kg 

2939.63 - - Lysergic acid and its salts kg 

2939.69 - - Other kg 

2939.70 - Nicotine and its salts kg 

2939.90 - Other kg 

SUB-CHAPTER XIII 

OTHER ORGANIC COMPOUNDS 

29.40 2940.00 SUGARS, CHEMICALLY PURE (EXCLUDING 

SUCROSE, LACTOSE, MALTOSE, GLUCOSE 

AND FRUCTOSE); SUGAR ETHERS AND 

SUGAR ESTERS, AND THEIR SALTS 

(EXCLUDING PRODUCTS OF HEADING NO. 

29.37, 29.38 OR 29.39). 

29.41 ANTIBIOTICS. 

2941.10 - Penicillins and their derivatives with a 

penicillanic acid structure; salts thereof 

2941.20 - Streptomycins and their derivatives; salts thereof kg 

2941.30 - Tetracyclines and their derivatives; salts thereof kg 

2941.40 - Chloramphenicol and its derivatives; salts 

thereof 

2941.50 - Erythromycin and its derivatives; salts thereof kg 

2941.90 - Other kg 

29.42 2942.00 OTHER ORGANIC COMPOUNDS. kg 

CHAPTER 30 

PHARMACEUTICAL PRODUCTS 

30 01 GLANDS AND OTHER ORGANS FOR 

kg 

kg 

kg 

kg

30.01 GLANDS AND OTHER ORGANS FOR 

ORGANOTHERAPEUTIC USES, DRIED, 

WHETHER OR NOT POWDERED; EXTRACTS 

OF GLANDS OR OTHER ORGANS OR OF 

THEIR SECRETIONS FOR 

ORGANOTHERAPEUTIC USES; HEPARIN 

AND ITS SALTS; OTHER HUMAN OR 

ANIMAL SUBSTANCES PREPARED FOR 

THERAPEUTIC OR PROPHYLACTIC USES, 


INCLUDED. 

3001.10 - Glands and other organs, dried, whether or not 

powdered 

3001.20 - Extracts of glands or other organs or of their 

secretions 

3001.90 - Other kg 

30.02 HUMAN BLOOD; ANIMAL BLOOD 

PREPARED FOR THERAPEUTIC, 

PROPHYLACTIC OR DIAGNOSTIC USES; 

ANTISERA AND OTHER BLOOD FRACTIONS 

AND MODIFIED IMMUNOLOGICAL 

PRODUCTS, WHETHER OR NOT OBTAINED 

BY MEANS OF BIOTECHNOLOGICAL 

PROCESSES; VACCINES, TOXINS, 

CULTURES OF MICRO-ORGANISMS 

(EXCLUDING YEASTS) AND SIMILAR 

PRODUCTS. 

3002.10 - Antisera and other blood fractions and modified 

immunological products, whether or not obtained 

by means of biotechnological processes 

3002.20 - Vaccines for human medicine kg 

3002.30 - Vaccines for veterinary medicine kg 

3002.90 - Other kg 

30.03 MEDICAMENTS (EXCLUDING GOODS OF 

HEADING NO. 30.02, 30.05 OR 30.06) 

CONSISTING OF TWO OR MORE 

CONSTITUENTS WHICH HAVE BEEN MIXED 

TOGETHER FOR THERAPEUTIC OR 

PROPHYLACTIC USES, NOT PUT UP IN 

MEASURED DOSES OR IN FORMS OR 

PACKINGS FOR RETAIL SALE. 

3003.10 - Containing penicillins or derivatives thereof, with 

a penicillanic acid structure, or streptomycins or 



kg 

kg 

kg 

kg

3003.40 Containing alkaloids or derivatives thereof 

(excluding those containing hormones or other 

products of heading No. 29.37 or antibiotics) 


30.04 MEDICAMENTS (EXCLUDING GOODS OF 

HEADING NO. 30.02, 30.05 OR 30.06) 

CONSISTING OF MIXED OR UNMIXED 

PRODUCTS FOR THERAPEUTIC OR 

PROPHYLACTIC USES, PUT UP IN 

MEASURED DOSES OR IN FORMS OR 

PACKINGS FOR RETAIL SALE. 

3004.10 - Containing penicillins or derivatives thereof, with 

a penicillanic acid structure, or streptomycins or 


3004.20 - Containing other antibiotics kg 

- Containing hormones or other products of 

heading No. 29.31 (excluding those containing 

antibiotics): 

3004.31 - - Containing insulin kg 

3004.32 - - Containing adrenal cortical hormones kg 

3004.39 - - Other kg 

3004.40 - Containing alkaloids or derivatives thereof 

(excluding those containing hormones, other 

products of heading No. 29.37 or antibiotics) 

3004.50 - Other medicaments containing vitamins or other 

products of heading No. 29.36 

3004.90 - Other kg 

30.05 WADDING, GAUZE, BANDAGES AND 

SIMILAR ARTICLES (FOR EXAMPLE, 

DRESSINGS, ADHESIVE PLASTERS, 

POULTICES), IMPREGNATED OR COATED 

WITH PHARMACEUTICAL SUBSTANCES OR 

PUT UP IN FORMS OR PACKINGS FOR 

RETAIL SALE FOR MEDICAL, SURGICAL, 

DENTAL OR VETERINARY PURPOSES. 

3005.10 - Adhesive dressings and other articles having an 

adhesive layer 

3005.90 - Other kg 

30.06 PHARMACEUTICAL GOODS SPECIFIED IN 

NOTE 4 TO THIS CHAPTER. 


kg 

kg 

kg 

kg 

kg

3006.10 - Sterile surgical catgut, similar sterile suture 

materials and sterile tissue adhesives for 

surgical wound closures, sterile laminaria and 

sterile laminaria tents; sterile absorbable 

surgical or dental haemostatics 

3006.20 - Blood-grouping reagents kg 

3006.30 - Opacifying preparations for X-ray examinations; 

diagnostic reagents designed to be administered 

to the patient 

3006.40 - Dental cements and other dental fillings; bone 

reconstruction cements 

3006.50 - First-aid boxes and kits kg 

3006.60 - Chemical contraceptive preparations based on 

hormones or spermicides 


CHAPTER 31 

FERTILISERS 

31.01 3101.00 ANIMAL OR VEGETABLE FERTILISERS, 

WHETHER OR NOT MIXED TOGETHER OR 

CHEMICALLY TREATED; FERTILISERS 

PRODUCED BY THE MIXING OR CHEMICAL 

TREATMENT OF ANIMAL OR VEGETABLE 

PRODUCTS. 

31.02 MINERAL OR CHEMICAL FERTILISERS, 

NITROGENOUS. 

3102.10 - Urea, whether or not in aqueous solution kg 

- Ammonium sulphate; double salts and mixtures 

of ammonium sulphate and ammonium nitrate: 

3102.21 - - Ammonium sulphate kg 

3102.29 - - Other kg 

3102.30 - Ammonium nitrate, whether or nor in aqueous 

solution 

3102.40 - Mixtures of ammonium nitrate with calcium 

carbonate or other inorganic non-fertilising 

substances 

3102.50 - Sodium nitrate kg 

3102.60 - Double salts and mixtures of calcium nitrate and 

ammonium nitrate 

kg 

kg 

kg 

kg 

kg 

kg 

kg 

kg

3102.70 - Calcium cyanamide kg 

3102.80 - Mixtures of urea and ammonium nitrate in 

aqueous or ammoniacal solution 

3102.90 - Other, including mixtures not specified in the 

foregoing subheadings 

31.03 MINERAL OR CHEMICAL FERTILISERS, 

PHOSPHATIC. 

3103.10 - Superphosphates kg 

3103.20 - Basic slag kg 


31.04 MINERAL OR CHEMICAL FERTILISERS, 

POTASSIC. 

3104.10 - Carnallite, sylvite and other crude natural 

potassium salts 

3104.20 - Potassium chloride kg 

3104.30 - Potassium sulphate kg 

3104.90 - Other kg 

31.05 MINERAL OR CHEMICAL FERTILISERS 

CONTAINING TWO OR THREE OF THE 

FERTILISING ELEMENTS NITROGEN, 

PHOSPHORUS AND POTASSIUM; OTHER 

FERTILISERS; GOODS OF THIS CHAPTER IN 

TABLETS OR SIMILAR FORMS OR IN 

PACKAGES OF A GROSS MASS NOT 

EXCEEDING 10 KG 

3105.10 - Goods of this Chapter in tablets similar forms or 

in packages of a gross mass not exceeding 10 

kg 

3105.20 - Mineral or chemical fertilisers containing the 

three fertilising elements nitrogen, phosphorus 

and potassium 

3105.30 - Diammonium hydrogenorthophosphate 

(diammonium phosphate) 

3105.40 - Ammonium dihydrogenorthophosphate kg 


(monoammonium phosphate) and mixtures 

thereof with diammonium 

hydrogenorthophosphate (diammonium 

phosphate) 

kg 

kg 

kg 

kg 

kg 

kg


- Other mineral or chemical fertilisers containing 

the two fertilising elements nitrogen and 

phosphorous: 

3105.51 - - Containing nitrates and phosphates kg 

3105.59 - - Other kg 

3105.60 - Mineral or chemical fertilisers containing the two 

fertilising elements phosphorus and potassium 

3105.90 - Other kg 

CHAPTER 32 

TANNING OR DYEING EXTRACTS; TANNINS AND 

THEIR DERIVATIVES; DYES, PIGMENTS AND OTHER 

COLOURING MATTER; PAINTS AND VARNISHES; PUTTY 

AND OTHER MASTICS; INKS 

32.01 TANNING EXTRACTS OF VEGETABLE 

ORIGIN; TANNINS AND THEIR SALTS, 

ETHERS, ESTERS AND OTHER 

DERIVATIVES. 

3201.10 - Quebracho extract kg 

3201.20 - Wattle extract kg 

3201.90 - Other kg 

32.02 SYNTHETIC ORGANIC TANNING 

SUBSTANCES; INORGANIC TANNING 

SUBSTANCES; TANNING PREPARATIONS, 

WHETHER OR NOT CONTAINING NATURAL 

TANNING SUBSTANCES; ENZYMATIC 

PREPARATIONS FOR PRE-TANNING. 

3202.10 - Synthetic organic tanning substances kg 

3202.90 - Other kg 

32.03 3203.00 COLOURING MATTER OF VEGETABLE OR 

ANIMAL ORIGIN (INCLUDING DYEING 

EXTRACTS BUT EXCLUDING ANIMAL 

BLACK), WHETHER OR NOT CHEMICALLY 

DEFINED; PREPARATIONS AS SPECIFIED IN 

NOTE 3 TO THIS CHAPTER BASED ON 

COLOURING MATTER OF VEGETABLE OR 

ANIMAL ORIGIN. 

kg 

kg

32.04 SYNTHETIC ORGANIC COLOURING 

MATTER, WHETHER OR NOT CHEMICALLY 

DEFINED; PREPARATIONS AS SPECIFIED IN 

NOTE 3 TO THIS CHAPTER BASED ON 

SYNTHETIC ORGANIC COLOURING 

MATTER; SYNTHETIC ORGANIC PRODUCTS 

OF A KIND USED AS FLUORESCENT 

BRIGHTENING AGENTS OR AS 

LUMINOPHORES, WHETHER OR NOT 



- Synthetic organic colouring matter and 

preparations based thereon as specified in Note 

3 to this Chapter: 

3204.11 - - Disperse dyes and preparations based 

thereon 

3204.12 - - Acid dyes, whether or not pre-metallised, and 

preparations based thereon; mordant dyes 

and preparations based thereon 

3204.13 - - Basic dyes and preparations based thereon kg 

3204.14 - - Direct dyes and preparations based thereon 

3204.15 - - Vat dyes (including those usable in that state 

as pigments) and preparations based thereon 

3204.16 - - Reactive dyes and preparations based 

thereon 

3204.17 - - Pigments and preparations based thereon kg 

3204.19 - - Other, including mixtures of colouring matter 

of two or more of the sub-headings Nos. 

3204.11 to 3204.19 

3204.20 - Synthetic organic products of a kind used as 

fluorescent brightening agents 

3204.90 - Other kg 

32.05 3205.00 COLOUR LAKES; PREPARATIONS BASED 

ON COLOUR LAKES AS SPECIFIED IN NOTE 

3 TO THIS CHAPTER. 

32.06 OTHER COLOURING MATTER; 

PREPARATIONS AS SPECIFIED IN NOTE 3 

TO THIS CHAPTER OTHER THAN THOSE OF 

HEADING NO. 32.03, 32.04 OR 32.05; 

INORGANIC PRODUCTS OF A KIND USED 

AS LUMINOPHORES, WHETHER OR NOT 


kg 

kg 

kg 

kg 

kg 

kg 

kg


- Pigments and preparations based on titanium 

dioxide: 

3206.11 - - Containing 80% or more by weight of titanium 

dioxide calculated on the dry weight 

3206.19 - - Other kg 

3206.20 - Pigments and preparations based on chromium 

compounds 

3206.30 - Pigments and preparations based on cadmium 

compounds 

- Other colouring matter and other preparations: 

3206.41 - - Ultramarine and preparations based thereon kg 

3206.42 - - Lithopone and other pigments and 

preparations based on zinc sulphide 

3206.43 - - Pigments and preparations based on 

hexacyanoferrates (ferrocyanides and 

ferricyanides) 

3206.49 - - Other kg 

3206.50 - Inorganic products of a kind used as 

luminophores 

32.07 PREPARED PIGMENTS, PREPARED 

OPACIFIERS AND PREPARED COLOURS, 

VITRIFIABLE ENAMELS AND GLAZES, 

ENGOBES (SLIPS), LIQUID LUSTRES AND 

SIMILAR PREPARATIONS, OF A KIND USED 

IN THE CERAMIC, ENAMELLING OR GLASS 

INDUSTRY; GLASS FRIT AND OTHER 

GLASS, IN THE FORM OF POWDER, 

GRANULES OR FLAKES. 

3207.10 - Prepared pigments, prepared opacifiers, 

prepared colours and similar preparations 

3207.20 - Vitrifiable enamels and glazes, engobes (slips) 

and similar preparations 

3207.30 - Liquid lustres and similar preparations kg 

3207.40 - Glass frit and other glass, in the form of powder, 

granules or flakes 

kg 

kg 

kg 

kg 

kg 

kg 

kg 

kg 

kg

32.08 PAINTS AND VARNISHES (INCLUDING 

ENAMELS AND LACQUERS) BASED ON 

SYNTHETIC POLYMERS OR CHEMICALLY 

MODIFIED NATURAL POLYMERS, 

DISPERSED OR DISSOLVED IN A 

NON-AQUEOUS MEDIUM; SOLUTIONS AS 

DEFINED IN NOTE 4 TO THIS CHAPTER. 

3208.10 - Based on polyesters kg 

3208.20 - Based on acrylic or vinyl polymers kg 

3208.90 - Other kg 

32.09 PAINTS AND VARNISHES (INCLUDING 

ENAMELS AND LACQUERS) BASED ON 

SYNTHETIC POLYMERS OR CHEMICALLY 

MODIFIED NATURAL POLYMERS, 

DISPERSED OR DISSOLVED IN AN 

AQUEOUS MEDIUM. 

3209.10 - Based on acrylic or vinyl polymers kg 

3209.90 - Other kg 

32.10 3210.00 OTHER PAINTS AND VARNISHES 

(INCLUDING ENAMELS, LACQUERS AND 

DISTEMPERS); PREPARED WATER 

PIGMENTS OF A KIND USED FOR FINISHING 

LEATHER. 

32.11 3211.00 PREPARED DRIERS. kg 

32.12 PIGMENTS (INCLUDING METALLIC 

POWDERS AND FLAKES) DISPERSED IN 

NON-AQUEOUS MEDIA, IN LIQUID OR 

PASTE FORM, OF A KIND USED IN THE 

MANUFACTURE OF PAINTS (INCLUDING 

ENAMELS); STAMPING FOILS; DYES AND 

OTHER COLOURING MATTER PUT UP IN 

FORMS OR PACKINGS FOR RETAIL SALE. 

3212.10 - Stamping foils kg 

3212.90 - Other kg 

32.13 ARTISTS', STUDENTS' OR SIGNBOARD 

PAINTERS' COLOURS, MODIFYING TINTS, 

AMUSEMENT COLOURS AND THE LIKE, IN 

TABLETS, TUBES, JARS, BOTTLES, PANS 

OR IN SIMILAR FORMS OR PACKINGS. 

3213.10 - Colours in sets kg 

3213.90 - Other kg 


kg

32.14 GLAZIERS' PUTTY, GRAFTING PUTTY, 

RESIN CEMENTS, CAULKING COMPOUNDS 

AND OTHER MASTICS; PAINTERS' 

FILLINGS; NON-REFRACTORY SURFACING 

PREPARATIONS FOR FAÇADES, INDOOR 

WALLS, FLOORS, CEILINGS OR THE LIKE. 

3214.10 - Glaziers' putty, grafting putty, resin cements, 

caulking compounds and other mastics; painters' 

fillings 

3214.90 - Other kg 

32.15 PRINTING INK, WRITING OR DRAWING INK 

AND OTHER INKS, WHETHER OR NOT 

CONCENTRATED OR SOLID. 

- Printing ink: 

3215.11 - - Black kg 

3215.19 - - Other kg 

3215.90 - Other kg 


kg


OR TOILET PREPARATIONS 

33.01 ESSENTIAL OILS (TERPENELESS OR NOT), 

INCLUDING CONCRETES AND ABSOLUTES; 

RESINOIDS; EXTRACTED OLEORESINS 

CONCENTRATES OF ESSENTIAL OILS IN 

FATS, IN FIXED OILS, IN WAXES OR THE 

LIKE, OBTAINED BY ENFLEURAGE OR 

MACERATION; TERPENIC BY-PRODUCTS 

OF THE DETERPENATION OF ESSENTIAL 

OILS; AQUEOUS DISTILLATES AND 

AQUEOUS SOLUTIONS OF ESSENTIAL 

OILS. 

- Essential oils of citrus fruit: 

3301.11 - - Of bergamot kg 

3301.12 - - Of orange kg 

3301.13 - - Of lemon kg 

3301.14 - - Of lime kg 

3301.19 - - Other kg 

- Essential oils other than those of citrus fruit: kg 

3301.21 - - Of geranium kg 

3301.22 - - Of jasmine kg 

3301.23 - - Of lavender or of lavandin kg 

3301.24 - - Of peppermint (Mentha piperita) kg 

3301.25 - - Of other mints kg 

3301.26 - - Of vetiver kg 

3301.29 - - Other kg 

3301.30 - Resinoids kg 

3301.90 - Other kg 

33.02 MIXTURES OF ODORIFEROUS 

SUBSTANCES AND MIXTURES (INCLUDING 

ALCOHOLIC SOLUTIONS) WITH A BASIS OF 

ONE OR MORE OF THESE SUBSTANCES, 

OF A KIND USED AS RAW MATERIALS IN 

INDUSTRY; OTHER PREPARATIONS BASED 

ON ODORIFEROUS SUBSTANCES, OF A 

KIND USED FOR THE MANUFACTURE OF 

BEVERAGES. 

3302.10 - Of a kind used in the food or drink industries kg

3302.90 - Other kg 

33.03 3303.00 PERFUMES AND TOILET WATERS. kg 

33.04 BEAUTY OR MAKE-UP PREPARATIONS AND 

PREPARATIONS FOR THE CARE OF THE 

SKIN (OTHER THAN MEDICAMENTS), 

INCLUDING SUNSCREEN OR SUNTAN 

PREPARATIONS; MANICURE OR PEDICURE 

PREPARATIONS. 

3304.10 - Lip make-up preparations kg 

3304.20 - Eye make-up preparations kg 

3304.30 - Manicure or pedicure preparations kg 

- Other: 

3304.91 - - Powders, whether or not compressed kg 

3304.99 - - Other kg 

33.05 PREPARATIONS FOR USE ON THE HAIR. 

3305.10 - Shampoos kg 

3305.20 - Preparations for permanent waving or 

straightening 

3305.30 - Hair lacquers kg 

3305.90 - Other kg 

33.06 PREPARATIONS FOR ORAL OR DENTAL 

HYGIENE, INCLUDING DENTURE FIXATIVE D 

TO CLEAN BETWEEN THE TEETH (DENTAL 

FLOSS), IN INDIVIDUAL RETAIL PACKAGES. 

3306.10 - Dentifrices kg 

3306.20 - Yarn used to clean between the teeth (dental 

floss) 

3306.90 - Other kg 

33.07 PRE-SHAVE, SHAVING OR AFTERSHAVE 

PREPARATIONS, PERSONAL 

DEODORANTS, BATH PREPARATIONS, 

DEPILATORIES AND OTHER PERFUMERY 

COSMETIC OR TOILET PREPARATIONS, 


INCLUDED; PREPARED ROOM 

DEODORISERS, WHETHER OR NOT 

PERFUMED OR HAVING DISINFECTANT 

PROPERTIES. 


kg 

kg

3307.10 - Pre-shave, shaving or after-shave preparations kg 

3307.20 - Personal deodorants and anti-perspirants kg 

3307.30 - Perfumed bath salts and other bath preparations kg 


- Preparations for perfuming or deodorising 

rooms, including odoriferous preparations used 

during religious rites: 

3307.41 - - "Agarbatti" and other odoriferous 

preparations which operate by burning 

3307.49 - - Other kg 

3307.90 - Other kg 

CHAPTER 34 

SOAP, ORGANIC SURFACE-ACTIVE AGENTS, WASHING PREPARATIONS, 

LUBRICATING PREPARATIONS, ARTIFICIAL WAXES, PREPARED WAXES, 

POLISHING OR SCOURING PREPARATIONS, CANDLES AND SIMILAR ARTICLES, 

MODELLING PASTES, "DENTAL WAXES" AND DENTAL PREPARATIONS WITH A 

BASIS OF PLASTER 

34.01 SOAP; ORGANIC SURFACE-ACTIVE 

PRODUCTS AND PREPARATIONS FOR USE 

AS SOAP, IN THE FORM OF BARS, CAKES, 

MOULDED PIECES OR SHAPES, WHETHER 

OR NOT CONTAINING SOAP; PAPER, 

WADDING, FELT AND NON-WOVENS, 

IMPREGNATED, COATED OR COVERED 

WITH SOAP OR DETERGENT. 

- Soap and organic surface-active products and 

preparations, in the form of bars, cakes, 

moulded pieces or shapes, and paper, wadding, 

felt and nonwovens, impregnated, coated or 

covered with soap or detergent: 

3401.11 - - For toilet use (including medicated products) kg 

3401.19 - - Other kg 

3401.20 - Soap in other forms kg 

kg

34.02 ORGANIC SURFACE-ACTIVE AGENTS 

(EXCLUDING SOAP); SURFACE ACTIVE 

PREPARATIONS, WASHING PREPARATIONS 

(INCLUDING AUXILIARY WASHING 

PREPARATIONS) AND CLEANING 

PREPARATIONS, WHETHER OR NOT 

CONTAINING SOAP (EXCLUDING THOSE OF 



- Organic surface-active agents, whether or not 

put up for retail sale: 

3402.11 - - Anionic kg 

3402.12 - - Cationic kg 

3402.13 - - Non-ionic kg 

3402.19 - - Other kg 

3402.20 - Preparations put up for retail sale kg 

3402.90 - Other kg 

34.03 LUBRICATING PREPARATIONS (INCLUDING 

CUTTING-OIL PREPARATIONS, BOLT OR 

NUT RELEASE PREPARATIONS, ANTI-RUST 

OR ANTI-CORROSION PREPARATIONS AND 

MOULD RELEASE PREPARATIONS, BASED 

ON LUBRICANTS) AND PREPARATIONS OF 

A KIND USED FOR THE OIL OR GREASE 

TREATMENT OF TEXTILE MATERIALS, 

LEATHER, FURSKINS OR OTHER 

MATERIALS, BUT EXCLUDING 

PREPARATIONS CONTAINING, AS BASIC 

CONSTITUENTS, 7 PER CENT OR MORE BY 

MASS OF PETROLEUM OILS OR OF OILS 

OBTAINED FROM BITUMINOUS MINERALS. 

- Containing petroleum oils or oils obtained from 

bituminous minerals: 

3403.11 - - Preparations for the treatment of textile 

materials, leather, furskins or other materials 


- Other: 

3403.91 - - Preparations for the treatment of textile 

materials, leather, furskins or other materials 


kg 

kg

34.04 ARTIFICIAL WAXES AND PREPARED 

WAXES. 

3404.10 - Of chemically modified lignite kg 

3404.20 - Of polyethylene glycol kg 

3404.90 - Other kg 

34.05 POLISHES AND CREAMS, FOR FOOTWEAR, 

FURNITURE, FLOORS, COACHWORK, 

GLASS OR METAL, SCOURING PASTES 

AND POWDERS AND SIMILAR 

PREPARATIONS (WHETHER OR NOT IN THE 

FORM OF PAPER, WADDING, FELT, 

NONWOVENS, CELLULAR PLASTICS OR 

CELLULAR RUBBER, IMPREGNATED, 

COATED OR COVERED WITH SUCH 

PREPARATIONS) (EXCLUDING WAXES OF 


3405.10 - Polishes, creams and similar preparations for 

footwear or leather 

3405.20 - Polishes, creams and similar preparations for 

the maintenance of wooden furniture, floors or 

other woodwork 

3405.30 - Polishes and similar preparations for coachwork, 

other than metal polishes 

3405.40 - Scouring pastes and powders and other 

scouring preparations 

3405.90 - Other kg 

34.06 3406.00 CANDLES, TAPERS AND THE LIKE. kg 

34.07 3407.00 MODELLING PASTES, INCLUDING THOSE 

PUT UP FOR CHILDREN'S AMUSEMENT; 

PREPARATIONS KNOWN AS "DENTAL 

WAX" OR AS "DENTAL IMPRESSION 

COMPOUNDS", PUT UP IN SETS, IN 

PACKINGS FOR RETAIL SALE OR IN 

PLATES, HORSESHOE SHAPES, STICKS OR 

SIMILAR FORMS; OTHER PREPARATIONS 

FOR USE IN DENTISTRY, WITH A BASIS OF 

PLASTER (OF CALCINED GYPSUM OR 

CALCIUM SULPHATE). 

CHAPTER 35 

ALBUMINOIDAL SUBSTANCES; MODIFIED STARCHES; 

GLUES; ENZYMES 


kg 

kg 

kg 

kg


GLUES; ENZYMES 

35.01 CASEIN, CASEINATES AND OTHER CASEIN 

DERIVATIVES; CASEIN GLUES. 

3501.10 - Casein kg 


35.02 ALBUMINS (INCLUDING CONCENTRATES 

OF TWO OR MORE WHEY PROTEINS, 

CONTAINING BY WEIGHT MORE THAN 80% 

WHEY PROTEINS, CALCULATED ON THE 

DRY MATTER), ALBUMINATES AND OTHER 

ALBUMIN DERIVATIVES. 

- Egg albumin: 

3502.11 - - Dried kg 


3502.20 - Milk albumin, including concentrates of two or 

more whey proteins 


35.03 3503.00 GELATIN (INCLUDING GELATIN IN 

RECTANGULAR (INCLUDING SQUARE) 

SHEETS, WHETHER OR NOT 

SURFACE-WORKED OR COLOURED) AND 

GELATIN DERIVATIVES; ISINGLASS; OTHER 

GLUES OF ANIMAL ORIGIN, EXCLUDING 

CASEIN GLUES OF HEADING NO. 35.01. 

35.04 3504.00 PEPTONES AND THEIR DERIVATIVES; 

OTHER PROTEIN SUBSTANCES AND 

OTHER DERIVATIVES, NOT ELSEWHERE 

SPECIFIED OR INCLUDED; HIDE POWDER, 

WHETHER OR NOT CHROMED. 

kg 

kg


STARCHES (FOR EXAMPLE, 

PREGELATINISED OR ESTERIFIED 

STARCHES); GLUES BASED ON STARCHES, 

OR ON DEXTRINS OR OTHER MODIFIED 

STARCHES. 

3505.10 - Dextrins and other modified starches kg 

3505.20 - Glues kg 

35.06 PREPARED GLUES AND OTHER PREPARED 

ADHESIVES, NOT ELSEWHERE SPECIFIED 

OR INCLUDED; PRODUCTS SUITABLE FOR 

USE AS GLUES OR ADHESIVES, PUT UP 

FOR RETAIL SALE AS GLUES OR 

ADHESIVES, NOT EXCEEDING A NET MASS 

OF 1 KG. 

3506.10 - Products suitable for use as glues or adhesives, 

put up for retail sale as glues or adhesives, not 

exceeding a net mass of 1 kg 

- Other: 

3506.91 - - Adhesives based on rubber or plastics 

(including artificial resins) 


35.07 ENZYMES; PREPARED ENZYMES NOT 


3507.10 - Rennet and concentrates thereof kg 


CHAPTER 36 

EXPLOSIVES; PYROTECHNIC PRODUCTS; MATCHES; 

PYROPHORIC ALLOYS; CERTAIN COMBUSTIBLE PREPARATIONS 

36.01 3601.00 PROPELLENT POWDERS. kg 

36.02 3602.00 PREPARED EXPLOSIVES (EXCLUDING 

PROPELLENT POWDERS). 

36.03 3603.00 SAFETY FUSES; DETONATING FUSES; 

PERCUSSION OR DETONATING CAPS; 

IGNITERS; ELECTRIC DETONATORS. 

36.04 FIREWORKS, SIGNALLING FLARES, RAIN 

ROCKETS, FOG SIGNALS AND OTHER 

PYROTECHNIC ARTICLES. 

kg 

kg 

kg

3604.10 - Fireworks kg 

3604.90 - Other kg 

36.05 3605.00 MATCHES, OTHER THAN PYROTECHNIC 

ARTICLES OF HEADING NO. 36.04. 

36.06 FERROCERIUM AND OTHER PYROPHORIC 

ALLOYS IN ALL FORMS; ARTICLES OF 

COMBUSTIBLE MATERIALS AS SPECIFIED 

IN NOTE 2 TO THIS CHAPTER. 

3606.10 - Liquid or liquefied-gas fuels in containers of a 

kind used for filling or refilling cigarette or similar 

lighters and of a capacity not exceeding 300 ml 

3606.90 - Other kg 

CHAPTER 37 

PHOTOGRAPHIC OR CINEMATOGRAPHIC GOODS 

37.01 PHOTOGRAPHIC PLATES AND FILM IN THE 

FLAT, SENSITISED, UNEXPOSED, OF ANY 

MATERIAL (EXCLUDING PAPER, 

PAPERBOARD OR TEXTILES); INSTANT 

PRINT FILM IN THE FLAT, SENSITISED, 

UNEXPOSED, WHETHER OR NOT IN PACKS. 

3701.10 - For X-ray m 2 

3701.20 - Instant print film kg 

3701.30 - Other plates and film, with any side exceeding 

255 mm 

- Other: 

3701.91 - - For colour photography (polychrome) kg 

3701.99 - - Other m 2 

37.02 PHOTOGRAPHIC FILM IN ROLLS, 

SENSITISED, UNEXPOSED, OF ANY 

MATERIAL (EXCLUDING PAPER, 

PAPERBOARD OR TEXTILES); INSTANT 

PRINT FILM IN ROLLS, SENSITISED, 

UNEXPOSED. 

3702.10 - For X-ray m 2 

3702.20 - Instant print film m 2 


m 2


- Other film, without perforations, of a width not 

exceeding 105 mm: 

3702.31 - - For colour photography (polychrome) u 

3702.32 - - Other, with silver halide emulsion m 2 

3702.39 - - Other m 2 

- Other film, without perforations, of a width 

exceeding 105 mm: 

3702.41 - - Of a width exceeding 610 mm and of a length 

exceeding 200 m, for colour photography 

(polychrome) 

3702.42 - - Of a width exceeding 610 mm and of a 

length exceeding 200 m, (excluding that for 

colour photography) 

3702.43 - - Of a width exceeding 610 mm and of a length 

not exceeding 200 m 

3702.44 - - Of a width exceeding 105 mm but not 

exceeding 610 mm 

Other film, for colour photography 

(polychrome): 

3702.51 - - Of a width not exceeding 16 mm and of a 

length not exceeding 14 m 


length exceeding 14 m 


exceeding 35 mm and of a length not 

exceeding 30 m, for slides. 



exceeding 30 m (excluding that for slides) 


exceeding 35 mm and of a length exceeding 

30 m 

3702.56 - - Of a width exceeding 35 mm m 

- Other: 


length not exceeding 14 m 


length exceeding 14 m 

m 2 

m 2 

m 2 

m 2 

m 

m 

m 

m 

m 

m 

m



exceeding 30 m 


exceeding 35 mm and of a length exceeding 

30 m 

3702.95 - - Of a width exceeding 35 mm m 

37.03 PHOTOGRAPHIC PAPER, 

PAPER-PAPERBOARD AND TEXTILES, 

SENSITISED, UNEXPOSED. 

3703.10 - In rolls of a width exceeding 610 mm kg 

3703.20 - Other, for colour photography (polychrome) kg 


37.04 3704.00 PHOTOGRAPHIC PLATES, FILM, PAPER, 

PAPER BOARD AND TEXTILES, EXPOSED 

BUT NOT DEVELOPED. 

37.05 PHOTOGRAPHIC PLATES AND FILM, 

EXPOSED AND DEVELOPED (EXCLUDING 

CINEMATOGRAPH FILM). 

3705.10 - For offset reproduction kg 

3705.20 - Microfilms kg 

3705.90 - Other kg 

37.06 CINEMATOGRAPH FILM, EXPOSED AND 

DEVELOPED, WHETHER OR NOT 

INCORPORATING SOUND TRACK OR 

CONSISTING ONLY OF SOUND TRACK. 

3706.10 - Of a width of 35 mm or more m 

3706.90 - Other m 

37.07 CHEMICAL PREPARATIONS FOR 

PHOTOGRAPHIC USES (EXCLUDING 

VARNISHES, GLUES, ADHESIVES AND 

SIMILAR PREPARATIONS); UNMIXED 

PRODUCTS FOR PHOTOGRAPHIC USES, 

PUT UP IN MEASURED PORTIONS OR PUT 

UP FOR RETAIL SALE IN A FORM READY 

FOR USE. 

3707.10 - Sensitising emulsions kg 

3707.90 - Other kg 


m 

m 

kg


CHAPTER 38 

MISCELLANEOUS CHEMICAL PRODUCTS 

38.01 ARTIFICIAL GRAPHITE; COLLOIDAL OR 

SEMI-COLLOIDAL GRAPHITE; 

PREPARATIONS BASED ON GRAPHITE OR 

OTHER CARBON IN THE FORM OF PASTES, 

BLOCKS, PLATES OR OTHER 

SEMI-MANUFACTURES. 

3801.10 - Artificial graphite kg 

3801.20 - Colloidal or semi-colloidal graphite kg 

3801.30 - Carbonaceous pastes for electrodes and similar 

pastes for furnace linings 

3801.90 - Other kg 

38.02 ACTIVATED CARBON; ACTIVATED 

NATURAL MINERAL PRODUCTS; ANIMAL 

BLACK, INCLUDING SPENT ANIMAL BLACK. 

3802.10 - Activated carbon kg 

3802.90 - Other kg 

38.03 3803.00 TALL OIL, WHETHER OR NOT REFINED. 

38.04 3804.00 RESIDUAL LYES FROM THE MANUFACTURE 

OF WOOD PULP, WHETHER OR NOT 

CONCENTRATED, DESUGARED OR 

CHEMICALLY TREATED, INCLUDING LIGNIN 

SULPHONATES, BUT EXCLUDING TALL OIL 

OF HEADING 3. 38.03. 

38.05 GUM, WOOD OR SULPHATE TURPENTINE 

AND OTHER TERPENIC OILS PRODUCED BY 

THE DISTILLATION OR OTHER TREATMENT 

OF CONIFEROUS WOODS; CRUDE 

DIPENTENE; SULPHITE TURPENTINE AND 

OTHER CRUDE PARACYMENE; PINE OIL 

CONTAINING ALPHATERPINEOL AS THE 

MAIN CONSTITUENT. 

3805.10 - Gum, wood or sulphate turpentine oils kg 

3805.20 - Pine oil kg 

3805.90 - Other kg 

kg 

kg

38.06 ROSIN AND RESIN ACIDS, AND 

DERIVATIVES THEREOF; ROSIN SPIRIT AND 

ROSIN OILS; RUN GUMS. 

3806.10 - Rosin and resin acids kg 

3806.20 - Salts of rosin, of resin acids or of derivatives of 

rosin or resin acids, other than salts of rosin 

adducts. 

3806.30 - Ester gums kg 

3806.90 - Other kg 

38.07 3807.00 WOOD TAR; WOOD TAR OILS; WOOD 

CREOSOTE; WOOD NAPHTHA; VEGETABLE 

PITCH; BREWERS' PITCH AND SIMILAR 

PREPARATIONS BASED ON ROSIN, RESIN 

ACIDS OR ON VEGETABLE PITCH. 

38.08 INSECTICIDES, RODENTICIDES, 

FUNGICIDES, HERBICIDES, 

ANTI-SPROUTING PRODUCTS AND 

PLANT-GROWTH REGULATORS, 

DISINFECTANTS AND SIMILAR PRODUCTS, 

PUT UP IN FORMS OR PACKINGS FOR 

RETAIL SALE OR AS PREPARATIONS OR 

ARTICLES (FOR EXAMPLE, 

SULPHUR-TREATED BANDS, WICKS AND 

CANDLES, AND FLY-PAPERS). 

3808.10 - Insecticides kg 

3808.20 - Fungicides kg 

3808.30 - Herbicides, anti-sprouting products and 

plant-growth regulators 

3808.40 - Disinfectants kg 

3808.90 - Other kg 

38.09 FINISHING AGENTS, DYE CARRIERS TO 

ACCELERATE THE DYEING OR FIXING OF 

DYESTUFFS AND OTHER PRODUCTS AND 

PREPARATIONS (FOR EXAMPLE, 

DRESSINGS AND MORDANTS), OF A KIND 

USED IN THE TEXTILE, PAPER, LEATHER 

OR LIKE INDUSTRIES, NOT ELSEWHERE 


3809.10 - With a basis of amylaceous substances kg 

- Other: 


kg 

kg

3809.91 - - Of a kind used in the textile or like industries kg 

3809.92 - - Of a kind used in the paper or like industries kg 

3809.93 - - Of a kind used in the leather or like industries kg 

38.10 PICKLING PREPARATIONS FOR METAL 

SURFACES; FLUXES AND OTHER 

AUXILIARY PREPARATIONS FOR 

SOLDERING, BRAZING OR WELDING; 

SOLDERING, BRAZING OR WELDING 

POWDERS AND PASTES CONSISTING OF 

METAL AND OTHER MATERIALS; 

PREPARATIONS OF A KIND USED AS 

CORES OR COATINGS FOR WELDING 

ELECTRODES OR RODS. 

3810.10 - Pickling preparations for metal surfaces; 

soldering, brazing or welding powders and 

pastes consisting of metal and other materials 

3810.90 - Other kg 

38.11 ANTI-KNOCK PREPARATIONS, OXIDATION 

INHIBITORS, GUM INHIBITORS, VISCOSITY 

IMPROVERS, ANTI-CORROSIVE 

PREPARATIONS AND OTHER PREPARED 

ADDITIVES, FOR MINERAL OILS 

(INCLUDING GASOLINE) OR FOR OTHER 

LIQUIDS USED FOR THE SAME PURPOSES 

AS MINERAL OILS. 

- Anti-knock preparations: 

3811.11 - - Based on lead compounds kg 

3811.19 - - Other kg 

- Additives for lubricating oils: 

3811.21 - - Containing petroleum oils or oils obtained 

from bituminous materials 

3811.29 - - Other kg 

3811.90 - Other kg 

38.12 PREPARED RUBBER ACCELERATORS; 

COMPOUND PLASTICISERS FOR RUBBER 

OR PLASTICS, NOT ELSEWHERE SPECIFIED 

OR INCLUDED; ANTI-OXIDISING 

PREPARATIONS AND OTHER COMPOUND 

STABILISERS FOR RUBBER OR PLASTICS. 

3812.10 - Prepared rubber accelerators kg 


kg 

kg

3812.20 - Compound plasticisers for rubber or plastics kg 

3812.30 - Anti-oxidising preparations and other compound 

stabilisers for rubber or plastics 

38.13 3813.00 PREPARATIONS AND CHARGES FOR 

FIRE-EXTINGUISHERS; CHARGED 

FIRE-EXTINGUISHING GRENADES. 

38.14 3814.00 ORGANIC COMPOSITE SOLVENTS AND 

THINNERS, NOT ELSEWHERE SPECIFIED 

OR INCLUDED; PREPARED PAINT OR 

VARNISH REMOVERS. 

38.15 REACTION INITIATORS, REACTION 

ACCELERATORS AND CATALYTIC 

PREPARATIONS, NOT ELSEWHERE 


- Supported catalysts: 

3815.11 - - With nickel or nickel compounds as the active 

substance 

3815.12 - - With precious metal or precious metal 

compounds as the active substance 

3815.19 - - Other kg 

3815.90 - Other kg 

38.16 3816.00 REFRACTORY CEMENTS, MORTARS, 

CONCRETES AND SIMILAR COMPOSITIONS 

(EXCLUDING PRODUCTS OF HEADING NO. 

38.01). 

38.17 MIXED ALKYLBENZENES AND MIXED 

ALKYLNAPHTHALENES (EXCLUDING 

THOSE OF HEADING NO. 27.07 OR 29.02). 

3817.10 - Mixed alkylbenzenes kg 

3817.20 - Mixed alkylnaphthalenes kg 

38.18 3818.00 CHEMICAL ELEMENTS DOPED FOR USE IN 

ELECTRONICS, IN THE FORM OF DISCS, 

WAFERS OR SIMILAR FORMS; CHEMICAL 

COMPOUNDS DOPED FOR USE IN 

ELECTRONICS. 


kg 

kg 

kg

38.19 3819.00 HYDRAULIC BRAKE FLUIDS AND OTHER 

PREPARED LIQUIDS FOR HYDRAULIC 

TRANSMISSION, NOT CONTAINING OR 

CONTAINING LESS THAN 70 PERCENT BY 

MASS OF PETROLEUM OILS OR OILS 

OBTAINED FROM BITUMINOUS MINERALS. 

38.20 3820.00 ANTI-FREEZING PREPARATIONS AND 

PREPARED DE-ICING FLUIDS. 

38.21 3821.00 PREPARED CULTURE MEDIA FOR 

DEVELOPMENT OF MICRO-ORGANISMS. 

38.22 3822.00 DIAGNOSTIC OR LABORATORY REAGENTS 

ON A BACKING AND PREPARED 

DIAGNOSTIC OR LABORATORY REAGENTS 

WHETHER OR NOT ON A BACKING, OTHER 

THAN THOSE OF HEADING NO. 30.02 OR 

30.06. 

38.23 INDUSTRIAL MONOCARBOXYLIC FATTY 

ACIDS; ACID OILS FROM REFINING; 

INDUSTRIAL FATTY ALCOHOLS. 


- Industrial monocarboxylic fatty acids; acid oils 

from refining: 

3823.11 - - Stearic acid kg 

3823.12 - - Oleic acid kg 

3823.13 - - Tall oil fatty acids kg 

3823.19 - - Other kg 

3823.70 - Industrial fatty alcohols kg 

38.24 PREPARED BINDERS FOR FOUNDRY 

MOULDS OR CORES; CHEMICAL 

PRODUCTS AND PREPARATIONS OF OF 

THE CHEMICAL OR ALLIED INDUSTRIES 

(INCLUDING THOSE CONSISTING OF 

MIXTURES OF NATURAL PRODUCTS), NOT 

ELSEWHERE SPECIFIED OR INCLUDED; 

RESIDUAL PRODUCTS OF THE CHEMICAL 

OR ALLIED INDUSTRIES, NOT ELSEWHERE 


3824.10 - Prepared binders for foundry moulds or cores kg 

3824.20 - Naphthenic acids, their water-insoluble salts and 

their esters 

3824.30 - Non-agglomerated metal carbides mixed 

together or with metallic binders 

kg 

kg 

kg 

kg 

kg

3824.40 - Prepared additives for cements, mortars or 

concretes 

3824.50 - Non-refractory mortars and concretes kg 

3824.60 - Sorbitol (excluding that of subheading No. 

2905.44) 


- Mixtures containing perhalogenated derivatives 

of acyclic hydrocarbons containing two or more 

different halogens: 

3824.71 - - Containing acyclic hydrocarbons 

perhalogenated only with fluorine and 

chlorine 

3824.79 - - Other kg 

3824.90 - Other kg 

SECTION VII 

PLASTICS AND ARTICLES THEREOF; RUBBER AND ARTICLES THEREOF 

CHAPTER 39 

PLASTICS AND ARTICLES THEREOF 

SUB-CHAPTER I 

PRIMARY FORMS 

39.01 POLYMERS OF ETHYLENE, IN PRIMARY 

FORMS. 

3901.10 - Polyethylene having a specific gravity of less 

than 0,94 

3901.20 - Polyethylene having a specific gravity of 0,94 or 

more 

3901.30 - Ethylene-vinyl acetate co-polymers kg 

3901.90 - Other kg 

39.02 POLYMERS OF PROPYLENE OR OF OTHER 

OLEFINS, IN PRIMARY FORMS. 

3902.10 - Polypropylene kg 

3902.20 - Polyisobutylene kg 

3902.30 - Propylene co-polymers kg 

3902.90 - Other kg 

kg 

kg 

kg 

kg 

kg

39.03 POLYMERS OF STYRENE, IN PRIMARY 

FORMS. 

- Polystyrene: 

3903.11 - - Expansible kg 


3903.20 - Styrene-acrylonitrile (SAN) co-polymers kg 

3903.30 - Acrylonitrile-butadiene-styrene (ABS) 

co-polymers 


39.04 POLYMERS OF VINYL CHLORIDE OR OF 

OTHER HALOGENATED OLEFINS, IN 

PRIMARY FORMS. 

3904.10 - Polyvinyl chloride, not mixed with any other 

substances 

- Other polyvinyl chloride: 

3904.21 - - Non-plasticised kg 

3904.22 - - Plasticised kg 

3904.30 - Vinyl chloride-vinyl acetate co-polymers kg 

3904.40 - Other vinyl chloride co-polymers kg 

3904.50 - Vinylidene chloride polymers kg 

- Fluoropolymers: 

3904.61 - - Polytetrafluoroethylene kg 

3904.69 - - Other kg 

3904.90 - Other kg 

39.05 POLYMERS OF VINYL ACETATE OR OF 

OTHER VINYL ESTERS, IN PRIMARY 

FORMS; OTHER VINYL POLYMERS IN 


- Polymers acetate: 

3905.12 - - In aqueous dispersion kg 

3905.19 - - Other kg 

- Vinyl acetate co-polymers: 

3905.21 - - In aqueous dispersion kg 


kg 

kg

3905.29 - - Other kg 

3905.30 - - Polyvinyl alcohol, whether or not containing 

unhydrolysed acetate groups 

- Other: 

3905.91 - - Co-polymers kg 

3905.99 - - Other kg 

39.06 ACRYLIC POLYMERS IN PRIMARY FORMS. 

3906.10 - Polymethyl methacrylate kg 

3906.90 - Other kg 

39.07 POLYACETALS, OTHER POLYETHERS AND 

EPOXIDE RESINS, IN PRIMARY FORMS; 

POLYCARBONATES, ALKYD RESINS, 

POLYALLYL ESTERS AND OTHER 

POLYESTERS, IN PRIMARY FORMS. 

3907.10 - Polyacetals kg 

3907.20 - Other polyethers kg 

3907.30 - Epoxide resins kg 

3907.40 - Polycarbonates kg 

3907.50 - Alkyd resins kg 

3907.60 - Polyethylene terephthalate kg 

- Other polyesters 

3907.91 - - Unsaturated kg 

3907.99 - - Other kg 

39.08 POLYAMIDES IN PRIMARY FORMS. 

3908.10 - Polyamide-6, -11, -12, -6,6, -6,9, -6,10 or -6,12 kg 

3908.90 - Other kg 

39.09 AMINO-RESINS, PHENOLIC RESINS AND 

POLYURETHANES, IN PRIMARY FORMS. 

3909.10 - Urea resins; thiourea resins kg 

3909.20 - Melamine resins kg 

3909.30 - Other amino-resins kg 

3909.40 - Phenolic resins kg 


kg

3909.50 - Polyurethanes kg 

39.10 3910.00 SILICONES IN PRIMARY FORMS. kg 

39.11 PETROLEUM RESINS, 

COUMARONE-INDENE RESINS, 

POLYTERPENES, POLYSULPHIDES, 

POLYSULPHONES AND OTHER PRODUCTS 

SPECIFIED IN NOTE 3 TO THIS CHAPTER, 


INCLUDED, IN PRIMARY FORMS. 

3911.10 - Petroleum resins, coumarone, indene or 

coumarone-indene resins and polyterpenes 

3911.90 - Other kg 

39.12 CELLULOSE AND ITS CHEMICAL 

DERIVATIVES, NOT ELSEWHERE SPECIFIED 

OR INCLUDED, IN PRIMARY FORMS. 

- Cellulose acetates: 

3912.11 - - Non-plasticised kg 

3912.12 - - Plasticised kg 

3912.20 - Cellulose nitrates (including collodions) kg 

- Cellulose ethers: 

3912.31 - - Carboxymethylcellulose and its salts kg 

3912.39 - - Other kg 

3912.90 - Other kg 

39.13 NATURAL POLYMERS (FOR EXAMPLE, 

ALGINIC ACID) AND MODIFIED NATURAL 

POLYMERS FOR EXAMPLE, HARDENED 

FOR PROTEINS, CHEMICAL DERIVATIVES 

OF NATURAL RUBBER), NOT ELSEWHERE 

SPECIFIED OR INCLUDED, IN PRIMARY 

FORMS. 

3913.10 - Alginic acid, its salts and esters kg 

3913.90 - Other kg 

39.14 3914.00 ION-EXCHANGERS BASED ON POLYMERS 

OF HEADINGS NOS. 39.01 TO 39.13, IN 




kg

WASTE, PARINGS AND SCRAP; SEMI-MANUFACTURES; 

ARTICLES. 

39.15 WASTE, PARINGS AND SCRAP, OF 

PLASTICS. 

3915.10 - Of polymers of ethylene kg 

3915.20 - Of polymers of styrene kg 

3915.30 - Of polymers of vinyl chloride kg 

3915.90 - Of other plastics kg 

39.16 MONOFILAMENT OF WHICH ANY 

CROSS-SECTIONAL DIMENSION EXCEEDS 

1mm, RODS, STICKS AND PROFILE 

SHAPES, WHETHER OR NOT 

SURFACE-WORKED BUT NOT OTHERWISE 

WORKED, OF PLASTICS. 


3916.20 - Of polymers of vinyl chloride kg 


39.17 TUBES, PIPES AND HOSES, AND FITTINGS 

THEREFOR (FOR EXAMPLE, JOINTS, 

ELBOWS, FLANGES), OF PLASTICS. 

3917.3 

9 

3917.10 - Artificial guts (sausage casings) of hardened 

protein or of cellulosic materials 

- Tubes, pipes and hoses, rigid: 

3917.21 - - Of polymers of ethylene kg 

3917.22 - - Of polymers of propylene kg 

3917.23 - - Of polymers of vinyl chloride kg 

3917.29 - - Of other plastics kg 

- Other tubes, pipes and hoses: 

3917.31 - - Flexible tubes, pipes and hoses, having a 

minimum burst pressure of 27,6 MPa 

3917.32 - - Other, not reinforced or otherwise combined 

with other materials, without fittings 

3917.33 - - Other, not reinforced or otherwise combined 

with other materials, with fittings 

- - Other 


kg 

kg 

kg 

kg

9 

3917.40 - Fittings kg 

39.18 FLOOR COVERINGS OF PLASTICS, 

WHETHER OR NOT SELF-ADHESIVE, IN 

ROLLS OR IN THE FORM OF TILES; WALL 

OR CEILING COVERINGS OF PLASTICS, AS 

DEFINED IN NOTE 9 TO THIS CHAPTER. 

3918.10 - Of polymers of vinyl chloride m 2 


39.19 SELF-ADHESIVE PLATES, SHEETS, FILM, 

FOIL, TAPE, STRIP AND OTHER FLAT 

SHAPES, OF PLASTICS, WHETHER OR NOT 

IN ROLLS. 

3919.10 - In rolls of a width not exceeding 20 cm kg 

3919.90 - Other kg 

39.20 OTHER PLATES, SHEETS, FILM, FOIL AND 

STRIP, OF PLASTICS, NON-CELLULAR AND 

NOT REINFORCED, LAMINATED, 

SUPPORTED OR SIMILARLY COMBINED 

WITH OTHER MATERIALS. 


3920.20 - Of polymers of propylene kg 

3920.30 - Of polymers of styrene kg 

- Of polymers of vinyl chloride: 

3920.41 - - Rigid kg 

3920.42 - - Flexible kg 

- Of acrylic polymers: 

3920.51 - - Of polymethyl methacrylate kg 

3920.59 - - Other kg 


- Of polycarbonates, alkyd resins, polyallyl esters 

or other polyesters: 

3920.61 - - Of polycarbonates kg 

3920.62 - - Of polyethylene terephthalate kg 

3920.63 - - Of unsaturated polyesters kg 

3920.69 - - Of other polyesters kg


- Of cellulose or its chemical derivatives: 

3920.71 - - Of regenerated cellulose kg 

3920.72 - - Of vulcanised fibre kg 

3920.73 - - Of cellulose acetate kg 

3920.79 - - Of other cellulose derivatives kg 

- Of other plastics: 

3920.91 - - Of polyvinyl butyral kg 

3920.92 - - Of polyamides kg 

3920.93 - - Of amino-resins kg 

3920.94 - - Of phenolic resins kg 


39.21 OTHER PLATES, SHEETS, FILM, FOIL AND 

STRIP, OF PLASTICS. 

- Cellular: 

3921.11 - - Of polymers of styrene kg 

3921.12 - - Of polymers of vinyl chloride kg 

3921.13 - - Of polyurethanes kg 

3921.14 - - Of regenerated cellulose kg 


3921.90 - Other kg 

39.22 BATHS, SHOWER-BATHS, WASHBASINS, 

BIDETS, LAVATORY PANS, SEATS AND 

COVERS, FLUSHING CISTERNS AND 

SIMILAR SANITARYWARE, OF PLASTICS. 

3922.10 - Baths, shower-baths and wash-basins kg 

3922.20 - Lavatory seats and covers kg 

3922.90 - Other kg 

39.23 ARTICLES FOR THE CONVEYANCE OR 

PACKING OF GOODS, OF PLASTICS; 

STOPPERS, LIDS, CAPS AND OTHER 

CLOSURES, OF PLASTICS. 

3923.10 - Boxes, cases, crates and similar articles kg

3923.4 

0 

- Sacks and bags (including cones): 

3923.21 - - Of polymers of ethylene kg 


3923.30 - Carboys, bottles, flasks and similar articles kg 


- Spools, cops, bobbins and similar supports kg 

3923.50 - Stoppers, lids, caps and other closures kg 

3923.90 - Other kg 

39.24 TABLEWARE, KITCHENWARE, OTHER 

HOUSEHOLD ARTICLES AND TOILET 

ARTICLES, OF PLASTICS. 

3924.10 - Tableware and kitchenware kg 

3924.90 - Other kg 

39.25 BUILDERS' WARE OF PLASTICS, NOT 


3925.10 - Reservoirs, tanks, vats and similar containers, of 

a capacity exceeding 300 P 

3925.20 - Doors, windows and their frames and thresholds 

for doors 

3925.30 - Shutters, blinds (including venetian blinds) and 

similar articles and parts thereof 

3925.90 - Other kg 

39.26 OTHER ARTICLES OF PLASTICS AND 

ARTICLES OF OTHER MATERIALS OF 

HEADINGS NOS. 39.01 TO 39.14 

3926.10 - Office or school supplies kg 

3926.20 - Articles of apparel and clothing accessories 

(including gloves) 

3926.30 - Fittings for furniture, coachwork or the like kg 

3926.40 - Statuettes and other ornamental articles kg 

3926.90 - Other kg 

CHAPTER 40 

RUBBER AND ARTICLES THEREOF 

kg 

kg 

kg 

kg


RUBBER AND ARTICLES THEREOF 

40.01 NATURAL RUBBER, BALATA, 

GUTTA-PERCHA, GUAYULE, CHICLE AND 

SIMILAR NATURAL GUMS, IN PRIMARY 

FORMS OR IN PLATES, SHEETS OR STRIP. 

4001.10 - Natural rubber latex, whether or not 

prevulcanised 

- Natural rubber in other forms: 

4001.21 - - Smoked sheets kg 

4001.22 - - Technically specified natural rubber (TSNR) kg 

4001.29 - - Other kg 

4001.30 - Balata, gutta-percha, guayule, chicle and 

similar natural gums 

40.02 SYNTHETIC RUBBER AND FACTICE 

DERIVED FROM OILS, IN PRIMARY FORMS 

OR IN PLATES, SHEETS OR STRIP; 

MIXTURES OF ANY PRODUCT OF HEADING 

NO. 40.01 WITH ANY PRODUCT OF THIS 

HEADING, IN PRIMARY FORMS OR IN 

PLATES, SHEETS OR STRIP. 

- Styrene-butadiene rubber (SBR); carboxylated 

styrene-butadiene rubber (XSBR): 

4002.11 - - Latex kg 

4002.19 - - Other kg 

4002.20 - Butadiene rubber (BR) kg 

- Isobutene-isoprene (butyl rubber) (IIR); 

halo-isobutene-isoprene rubber (CIIR or BIIR): 

4002.31 - - Isobutene-isoprene (butyl) rubber (IIR) kg 

4002.39 - - Other kg 

- Chloroprene (chlorobutadiene) rubber (CR): 

4002.41 - - Latex kg 

4002.49 - - Other kg 

- Acrylonitrile-butadiene rubber (NBR): 

4002.51 - - Latex kg 

4002.59 - - Other kg 

4002.60 - Isoprene rubber (IR) kg 

kg 

kg


yp g 

with any product of this heading 

- Other: 

4002.91 - - Latex kg 

4002.99 - - Other kg 

40.03 4003.00 RECLAIMED RUBBER IN PRIMARY FORMS 

OR IN PLATES, SHEETS OR STRIP. 

40.04 4004.00 WASTE, PARINGS AND SCRAP OF RUBBER 

(OTHER THAN HARD RUBBER) AND 

POWDERS AND GRANULES OBTAINED 

THEREFROM. 

40.05 COMPOUNDED RUBBER, UNVULCANISED, 

IN PRIMARY FORMS OR IN PLATES, 

SHEETS OR STRIP. 

4005.10 - Compounded with carbon black or silicon kg 

4005.20 - Solutions; dispersions other than those of 

subheading No. 4005.10 

- Other: 

4005.91 - - Plates, sheets and strip kg 

4005.99 - - Other kg 

40.06 OTHER FORMS (FOR EXAMPLE, RODS, 

TUBES AND PROFILE SHAPES) AND 

ARTICLES (FOR EXAMPLE DISCS AND 

RINGS), OF UNVULCANISED RUBBER. 

4006.10 - "Camel-back" strips for retreading rubber tyres kg 

4006.90 - Other kg 

40.07 4007.00 VULCANISED RUBBER THREAD AND CORD. kg 

40.08 PLATES, SHEETS, STRIP AND PROFILE 

SHAPES, OF VULCANISED RUBBER OTHER 

THAN HARD RUBBER. 

- Of cellular rubber: 


4008.19 - - Other kg 

- Of non-cellular rubber: 


g 

kg 

kg 

kg

4008.29 - - Other kg 

40.09 TUBES, PIPES AND HOSES, OF 

VULCANISED RUBBER OTHER THAN HARD 

RUBBER, WITH OR WITHOUT THEIR 

FITTINGS (FOR EXAMPLE JOINTS, ELBOWS, 

FLANGES). 

4009.10 - Not reinforced or otherwise combined with other 

materials, without fittings 

4009.20 - Reinforced or otherwise combined only with 

metal, without fittings 

4009.30 - Reinforced or otherwise combined only with 

textile materials, without fittings 

4009.40 - Reinforced or otherwise combined with other 

materials, without fittings 

4009.50 - With fittings kg 

40.10 CONVEYOR OR TRANSMISSION BELTS OR 

BELTING, OF VULCANISED RUBBER. 

- Conveyor belts or belting: 

4010.11 - - Reinforced only with metal kg 

4010.12 - - Reinforced only with textile materials kg 

4010.13 - - Reinforced only with plastics kg 

4010.19 - - Other kg 

- Transmission belts or belting: 

4010.21 - - Endless transmission belts of trapezoidal 

cross-section (V-belts), whether or not 

grooved,of a circumference exceeding 60 cm 

but not exceeding 180 cm 

4010.22 - - Endless transmission belts of trapezoidal 

cross-section (V-belts), whether or not 

grooved,of a circumference exceeding 180 

cm but not exceeding 240 cm 

4010.23 - - Endless synchronous belts, of a 

circumference exceeding 60 cm but not 

exceeding 150 cm 

4010.24 - - Endless synchronous belts, of a 

circumference exceeding 150 cm but not 

exceeding 198 cm 

4010.29 - - Other kg 


kg 

kg 

kg 

kg 

kg 

kg 

kg 

kg

40.11 NEW PNEUMATIC TYRES, OF RUBBER. 

4011.10 - Of a kind used on motor cars (including station 

wagons and racing cars) 

4011.20 - Of a kind used on buses or lorries u 

4011.30 - Of a kind used on aircraft u 

4011.40 - Of a kind used on motorcycles u 

4011.50 - Of a kind used on bicycles u 

- Other: 

4011.91 - - Having a "herring-bone" or similar thread u 

4011.99 - - Other u 

40.12 RETREADED OR USED PNEUMATIC TYRES 

OF RUBBER; SOLID OR CUSHION TYRES, 

INTERCHANGEABLE TYRE TREADS AND 

TYRE FLAPS, OF RUBBER. 

4012.10 - Retreaded tyres u 

4012.20 - Used pneumatic tyres u 

4012.90 - Other kg 

40.13 INNER TUBES, OF RUBBER. 

4013.10 - Of a kind used on motor cars (including station 

wagons and racing cars), buses and lorries 

4013.20 - Of a kind used on bicycles u 

4013.90 - Other u 

40.14 HYGIENIC OR PHARMACEUTICAL 

ARTICLES (INCLUDING TEATS), OF 

VULCANISED RUBBER OTHER THAN HARD 

RUBBER, WITH OR WITHOUT FITTINGS OF 

HARD RUBBER. 

4014.10 - Sheath contraceptives kg 

4014.90 - Other kg 

40.15 ARTICLES OF APPAREL AND CLOTHING 

ACCESSORIES (INCLUDING GLOVES), FOR 

ALL PURPOSES, OF VULCANISED RUBBER 

OTHER THAN HARD RUBBER. 

- Gloves: 


u

4015.11 - - Surgical kg 

4015.19 - - Other kg 

4015.90 - Other kg 

40.16 OTHER ARTICLES OF VULCANISED 

RUBBER (EXCLUDING HARD RUBBER). 

4016.10 - Of cellular rubber kg 

- Other: 

4016.91 - - Floor coverings and mats kg 

4016.92 - - Erasers kg 

4016.93 - - Gaskets, washers and other seals kg 

4016.94 - - Boat or dock fenders, whether or not 

inflatable 

4016.95 - - Other inflatable articles kg 

4016.99 - - Other kg 

40.17 4017.00 HARD RUBBER (FOR EXAMPLE, EBONITE) 

IN ALL FORMS, INCLUDING WASTE AND 

SCRAP; ARTICLES OF HARD RUBBER. 

SECTION VIII 

RAW HIDES AND SKINS, LEATHER, FURSKINS AND ARTICLES THEREOF; 

SADDLERY AND HARNESS; TRAVEL GOODS, HANDBAGS AND SIMILAR 

CONTAINERS; ARTICLES OF ANIMAL GUT (EXCLUDING SILK-WORM GUT) 

CHAPTER 41 

RAW HIDES AND SKINS (EXCLUDING FURSKINS) AND LEATHER 

41.01 RAW HIDES AND SKINS OF BOVINE OR 

EQUINE ANIMALS (FRESH, OR SALTED, 

DRIED, LIMED, PICKLED OR OTHERWISE 

PRESERVED, BUT NOT TANNED, 

PARCHMENT-DRESSED OR FURTHER 

PREPARED), WHETHER OR NOT DEHAIRED 

OR SPLIT. 

4101.10 - Whole hides and skins of bovine animals, of a 

mass per skin not exceeding 8 kg when simply 

dried, 10 kg when dry-salted, or 14 kg when 

fresh, wet-salted or otherwise preserved 


- Other hides and skins of bovine animals, fresh 

or wet-salted: 

kg 

kg

4101.21 - - Whole kg 

4101.22 - - Butts and bends kg 

4101.29 - - Other kg 

4101.30 - Other hides and skins of bovine animals, 

otherwise preserved 

4101.40 - Hides and skins of equine animals kg 

41.02 RAW SKINS OF SHEEP OR LAMBS (FRESH, 

OR SALTED, DRIED, LIMED, PICKLED OR 

OTHER WISE PRESERVED, BUT NOT 

TANNED, PARCHMENT DRESSED OR 

FURTHER PREPARED), WHETHER ON NOT 

WITH WOOL ON OR SPLIT (EXCLUDING 

THOSE EXCLUDED BY NOTE 1(c) TO THIS 

CHAPTER). 

4102.10 - With wool or without wool on: kg 

4102.21 - - Pickled kg 

4102.29 - - Other kg 

41.03 OTHER RAW HIDES AND SKINS (FRESH, 

OR SALTED, DRIED, LIMED, PICKLED OR 

OTHERWISE PRESERVED, BUT NOT 

TANNED, PARCHMENT DRESSED OR 

FURTHER PREPARED), WHETHER OR NOT 

DEHAIRED OR SPLIT (EXCLUDING THOSE 

EXCLUDED BY NOTE 1(b) OR 1(c) TO THIS 

CHAPTER). 

4103.10 - Of goats or kids kg 

4103.20 - Of reptiles kg 


41.04 LEATHER OF BOVINE OR EQUINE ANIMALS, 

WITHOUT HAIR ON (EXCLUDING LEATHER 

OF HEADING NO. 41.08 OR 41.09). 

4104.10 - Whole bovine skin leather, of a unit surface area 

not exceeding 2,6m 2 


- Other bovine leather and equine leather, tanned 

or retanned but not further prepared, whether or 

not split: 

4104.21 - - Bovine leather, vegetable pre-tanned kg 

4104.22 - - Bovine leather, otherwise pre-tanned kg 

kg 

kg

4104.29 - - Other kg 


- Other bovine leather and equine leather, 

parchment-dressed or prepared after tanning: 

4104.31 - - Full grains and full grain splits kg 

4104.39 - - Other kg 

41.05 SHEEP OR LAMB SKIN LEATHER, WITHOUT 

WOOL ON (EXCLUDING LEATHER OF 

HEADING NO. 41.08 OR 41.09). 

- Tanned or retanned but not further prepared, 

whether or not split: 

4105.11 - - Vegetable pre-tanned kg 

4105.12 - - Otherwise pre-tanned kg 

4105.19 - - Other kg 

4105.20 - Parchment-dressed or prepared after tanning kg 

41.06 GOAT OR KID SKIN LEATHER, WITHOUT 

HAIR ON (EXCLUDING LEATHER OF 

HEADING NO. 41.08 OR 41.09). 

- Tanned or retanned but not further prepared, 

whether or not split: 


4106.12 - - Otherwise pre-tanned kg 

4106.19 - - Other kg 

4106.20 - Parchment-dressed or prepared after tanning kg 

41.07 LEATHER OF OTHER ANIMALS, WITHOUT 

HAIR ON (EXCLUDING LEATHER OF 

HEADING NO. 41.08 OR 41.09): 

4107.10 - Of swine kg 

- Of reptiles: 


4107.29 - - Other kg 

4107.90 - Of other animals kg 

41.08 4108.00 CHAMOIS (INCLUDING COMBINATION 

CHAMOIS) LEATHER. 

kg

41.09 4109.00 PATENT LEATHER AND PATENT 

LAMINATED LEATHER; METALLISED 

LEATHER. 

41.10 4110.00 PARINGS AND OTHER WASTE OF LEATHER 

OR OF COMPOSITION LEATHER, NOT 

SUITABLE FOR THE MANUFACTURE OF 

LEATHER ARTICLES; LEATHER DUST, 

POWDER AND FLOUR. 

41.11 4111.00 COMPOSITION LEATHER WITH A BASIS OF 

LEATHER OR LEATHER FIBRE, IN SLABS, 

SHEETS OR STRIP, WHETHER OR NOT IN 

ROLLS 

CHAPTER 42 

ARTICLES OF LEATHER; SADDLERY AND HARNESS; 

TRAVEL GOODS, HANDBAGS AND SIMILAR CONTAINERS; 

ARTICLES OF ANIMAL GUT (EXCLUDING SILK-WORM GUT) 

42.01 4201.00 SADDLERY AND HARNESS FOR ANY 

ANIMAL (INCLUDING TRACES, LEADS, 

KNEE PADS, MUZZLES, SADDLE CLOTHS, 

SADDLE BAGS, DOG COATS AND THE 

LIKE), OF ANY MATERIAL. 

42.02 TRUNKS, SUIT-CASES, VANITY-CASES, 

EXECUTIVE-CASES, BRIEFCASES, SCHOOL 

SATCHELS, SPECTACLE CASES, 

BINOCULAR CASES, CAMERA CASES, 

MUSICAL INSTRUMENT CASES, GUN 

CASES, HOLSTERS AND SIMILAR 

CONTAINERS; TRAVELLING-BAGS, TOILET 

BAGS, RUCKSACKS, HANDBAGS, 

SHOPPING-BAGS, WALLETS, PURSES, 

MAP-CASES, CIGARETTE-CASES, 

TOBACCO-POUCHES, TOOL BAGS, SPORTS 

BAGS, BOTTLE-CASES, JEWELLERY 

BOXES, POWDER-BOXES, CUTLERY CASES 

AND SIMILAR CONTAINERS, OF LEATHER 

OR OF COMPOSITION LEATHER, OF 

SHEETING OF PLASTICS, OF TEXTILE 

MATERIALS, OF VULCANISED FIBRE OR OF 

PAPERBOARD, OR WHOLLY OR MAINLY 

COVERED WITH SUCH MATERIALS OR 

WITH PAPER. 


- Trunks, suit-cases, vanity-cases, 

executive-cases, briefcases, school satchels 

and similar containers: 

kg 

kg 

kg 

kg

4202.11 - - With outer surface of leather, of composition 

leather or of patent leather 

4202.12 - - with outer surface of plastic or of textile 

materials 

4202.19 - - Other u 


- Handbags, whether or not with shoulder 

strap, including those without handle: 



4202.22 - - With outer surface of plastic sheeting or of 

textile materials 

4202.29 - - Other u 

- Articles of a kind normally carried in the 

pocket or in the handbag: 





4202.39 - - Other kg 

- Other: 





4202.99 - - Other kg 

42.03 ARTICLES OF APPAREL AND CLOTHING 

ACCESSORIES, OF LEATHER OR OF 

COMPOSITION LEATHER. 

4203.10 - Articles of apparel kg 

- Gloves, mittens and mitts: 

4203.21 - - Specially designed for use in sports kg 


4203.30 - Belts and bandoliers kg 

4203.40 - Other clothing accessories kg 

u 

u 

u 

u 

kg 

kg 

kg 

kg

42.04 4204.00 ARTICLES OF LEATHER OR OF 

COMPOSITION LEATHER, OF A KIND USED 

IN MECHANICAL APPLIANCES OR FOR 

OTHER TECHNICAL USES. 

42.05 4205.00 OTHER ARTICLES OF LEATHER OF 

COMPOSITION LEATHER. 

42.06 ARTICLES OF GUT (OTHER THAN 

SILK-WORM GUT), OF GOLDBEATERS' 

SKIN, OF BLADDERS OR OF TENDONS. 

4206.1 

0 

4206.9 

0 

- Catgut kg 

- Other kg 

CHAPTER 43 

FURSKINS AND ARTIFICIAL FUR; MANUFACTURES THEREOF 

43.01 RAW FURSKINS (INCLUDING HEADS, TAILS, 

PAWS AND OTHER PIECES OR CUTTINGS, 

SUITABLE FOR FURRIERS' USE) 

(EXCLUDING RAWHIDE AND SKINS OF 

HEADING NO. 41.01, 41.02 OR 41.03). 

4301.10 - Of mink, whole, with or without head, tail or 

paws 

4301.20 - Of rabbit or hare, whole, with or without head, 

tail or paws 

4301.30 - Of lamb, the following: Astrakhan, Broadtail, 

Caracul, Persian and similar lamb, Indian, 

Chinese, Mongolian or Tibetan lamb, whole, with 

or without head, tail or paws 

4301.40 - Of beaver, whole, with or without head, tail or 

paws 

4301.50 - Of musk-rat, whole, with or without head, tail or 

paws 

4301.60 - Of fox, whole, with or without head, tail or paws kg 

4301.70 - Of seal, whole, with or without head, tail or paws kg 

4301.80 - Other furskins, whole, with or without head, tail 

or paws 

4301.90 - Heads, tails, paws and other pieces or cuttings 

suitable for furriers' use 


kg 

kg 

kg 

kg 

kg 

kg 

kg 

kg 

kg

43.02 TANNED OR DRESSED FURSKIN 

(INCLUDING HEADS, TAILS, PAWS AND 

OTHER PIECES OR CUTTINGS), 

UNASSEMBLED, OR ASSEMBLED 

(WITHOUT THE ADDITION OF OTHER 

MATERIALS) (EXCLUDING THOSE OF 

HEADING NO. 43.03). 


- Whole skins, with or without head, tail or paws, 

not assembled: 

4302.11 - - Of mink kg 

4302.12 - - Of rabbit or hare kg 

4302.13 - - Of lamb, the following: Astrakhan, Broadtail, 

Caracul, Persian and similar lamb, Indian, 

Chinese, Mongolian or Tibetan lamb 

4302.19 - - Other kg 

4302.20 - Heads, tails, paws and other pieces or cuttings, 

not assembled 

4302.30 - Whole skins and pieces or cuttings thereof, 

assembled 

43.03 ARTICLES OF APPAREL, CLOTHING 

ACCESSORIES AND OTHER ARTICLES OF 

FURSKIN. 

4303.10 - Articles of apparel and clothing accessories kg 


43.04 4304.00 ARTIFICIAL FUR AND ARTICLES THEREOF. 

SECTION IX 

WOOD AND ARTICLES OF WOOD; WOOD CHARCOAL; CORK AND ARTICLES OF 

CORK; MANUFACTURES OF STRAW, OF ESPARTO OR OF OTHER PLAITING 

MATERIALS; BASKETWARE AND WICKERWORK 

CHAPTER 44 

WOOD AND ARTICLES OF WOOD; WOOD CHARCOAL 

44.01 FUEL WOOD, IN LOGS, IN BILLETS, IN 

TWIGS, IN FAGGOTS OR IN SIMILAR 

FORMS; WOOD IN CHIPS OR PARTICLES; 

SAWDUST AND WOOD WASTE AND SCRAP, 

WHETHER OR NOT AGGLOMERATED IN 

LOGS, BRIQUETTES, PELLETS OR SIMILAR 

FORMS. 

kg 

kg 

kg

4401.10 - Fuel wood, in logs, in billets, in twigs, in faggots 

or in similar forms 

- Wood in chips or particles: 

4401.21 - - Coniferous kg 

4401.22 - - Non-coniferous kg 

4401.30 - Sawdust and wood waste and scrap, whether or 

not agglomerated in logs, briquettes, pellets or 

similar forms 

44.02 4402.00 WOOD CHARCOAL (INCLUDING SHELL OR 

NUT CHARCOAL), WHETHER OR NOT 

AGGLOMERATED. 

44.03 WOOD IN THE ROUGH, WHETHER OR NOT 

STRIPPED OF BARK OR SAPWOOD, OR 

ROUGHLY SQUARED. 

4403.10 - Treated with paint, stains, creosote or other 

preservatives 

4403.20 - Other, coniferous m 3 


- Other, of tropical woods specified in Subheading 

Note 1 to this Chapter: 

4403.41 - - Dark Red Meranti, Light Red Meranti and 

Meranti Bakau 

4403.49 - - Other m 3 

- Other: 

4403.91 - - Of oak (Quercus spp.) m 3 

4403.92 - - Of beech (Fagus spp.) m 3 


44.04 HOOPWOOD; SPLIT POLES; PILES, 

PICKETS AND STAKES OF WOOD, POINTED 

BUT NOT SAWN LENGTHWISE; WOODEN 

STICKS, ROUGHLY TRIMMED BUT NOT 

TURNED, BENT OR OTHERWISE WORKED, 

SUITABLE FOR THE MANUFACTURE OF 

WALKING-STICKS, UMBRELLAS, TOOL 

HANDLES OR THE LIKE; CHIPWOOD AND 

THE LIKE. 

4404.10 - Coniferous kg 

4404.20 - Non-coniferous kg 

kg 

kg 

kg 

m 3 

m 3

44.05 4405.00 WOOD WOOL; WOOD FLOUR. kg 

44.06 RAILWAY OR TRAMWAY SLEEPERS 

(CROSS-TIES) OF WOOD. 

4406.10 - Not impregnated m 3 

4406.90 - Other m 3 

44.07 WOOD SAWN OR CHIPPED LENGTHWISE, 

SLICED OR PEELED, WHETHER OR NOT 

PLANED, SANDED OR FINGER-JOINTED, OF 

A THICKNESS EXCEEDING 6 mm. 

4407.10 - Coniferous m 3 


- Of tropical woods specified in Subheading Note 


4407.24 - - Virola, Mahogany (Swietenia spp.), Imbuia 

and Balsa 

4407.25 - - Dark Red Meranti, Light Red Meranti and 

Meranti Bakau 

4407.26 - - White Lauan, White Meranti, White Seraya, 

Yellow Meranti and Alan 

4407.29 - - Other m 3 

- Other: 

4407.91 - - Of oak (Quercus spp.) m 3 

4407.92 - - Of beech (Fagus spp.) m 3 

4407.99 - - Other m 3 

44.08 VENEER SHEETS AND SHEETS FOR 

PLYWOOD (WHETHER OR NOT SPLICED) 

AND OTHER WOOD SAWN LENGTHWISE, 

SLICED OR PEELED, WHETHER OR NOT 

PLANED, SANDED OR FINGER-JOINTED, OF 

A THICKNESS NOT EXCEEDING 6 mm. 


- Of tropical woods specified in Subheading Note 


4408.31 - - Dark Red Meranti, Light Red Meranti and 

Meranti Bakau 

4408.39 - - Other kg 

m 3 

m 3 

m 3 

kg

4408.90 - Other kg 

44.09 WOOD (INCLUDING STRIPS AND FRIEZES 

FOR PARQUET FLOORING, NOT 

ASSEMBLED) CONTINUOUSLY SHAPED 

(TONGUED, GROOVED, REBATED, 

CHAMFERED, V-JOINTED, BEADED, 

MOULDED, ROUNDED OR THE LIKE) ALONG 

ANY OF ITS EDGES OR FACES, WHETHER 

OR NOT PLANED, SANDED OR 

FINGER-JOINTED. 


4409.20 - Non-coniferous kg 

44.10 PARTICLE BOARD AND SIMILAR BOARD OF 

WOOD OR OTHER LIGNEOUS MATERIALS, 

WHETHER OR NOT AGGLOMERATED WITH 

RESINS OR OTHER ORGANIC BINDING 

SUBSTANCES. 

- Of wood: 

4410.11 - - Waferboard, including oriented strand board kg 

4410.19 - - Other kg 

4410.90 - Of other ligneous materials kg 

44.11 FIBREBOARD OF WOOD OR OTHER 

LIGNEOUS MATERIALS, WHETHER OR NOT 

BONDED WITH RESINS OR OTHER 

ORGANIC SUBSTANCES. 


- Fibreboard of a density exceeding 0,8 g/cm3: 

4411.11 - - Not mechanically worked or surface covered kg 

4411.19 - - Other kg 

- Fibreboard of a density exceeding 0,5 g/cm3 but 

not exceeding 0,8 g/cm3: 


4411.29 - - Other kg 

- Fibreboard of a density exceeding 0,35 g/cm3 

but not exceeding 0,5 g/cm3: 


4411.39 - - Other kg 

kg

" - Other: 


4411.99 - - Other kg 

44.12 PLYWOOD, VENEERED PANELS AND 

SIMILAR LAMINATED WOOD. 


- Plywood consisting solely of sheets of wood, 

each ply not exceeding 6 mm thickness: 

4412.13 - - With at least one outer ply of the tropical 

wood specified in Subheading Note 1 to this 

Chapter 

4412.14 - - Other, with at least one outer ply of 

non-coniferous wood 

4412.19 - - Other m 3 

- Other, with at least one outer ply of 

non-coniferous wood: 

4412.22 - - With at least one ply of tropical wood 

specified in Subheading Note 1 to this 

Chapter 

4412.23 - - Other, containing at least one layer of particle 

board 

4412.29 - - Other m 3 

- Other: 

4412.92 - - With at least one ply of tropical wood 

specified in Subheading Note 1 to this 

Chapter 

4412.93 - - Other, containing at least one layer of particle 

board 

4412.99 - - Other kg 

44.13 4413.00 DENSIFIED WOOD, IN BLOCKS, PLATES, 

STRIPS OR PROFILE SHAPES. 

44.14 4414.00 WOODEN FRAMES FOR PAINTINGS, 

PHOTOGRAPHS, MIRRORS OR SIMILAR 

OBJECTS. 

m 3 

m 3 

m 3 

m 3 

kg 

kg 

kg 

kg

44.15 PACKING CASES, BOXES, CRATES, DRUMS 

AND SIMILAR PACKINGS, OF WOOD; 

CABLE-DRUMS OF WOOD; PALLETS, BOX 

PALLETS AND OTHER LOAD BOARDS, OF 

WOOD; PALLET COLLARS OF WOOD. 

4415.10 - Cases, boxes, crates, drums and similar 

packings; cable-drums 

4415.20 - Pallets, box pallets and other load boards; pallet 

collars 

44.16 4416.00 CASKS, BARRELS, VATS, TUBS AND 

OTHER COOPERS' PRODUCTS AND PARTS 

THEREOF, OF WOOD, INCLUDING STAVES. 

44.17 4417.00 TOOLS, TOOL BODIES, TOOL HANDLES, 

BROOM OR BRUSH BODIES AND HANDLES, 

OF WOOD; BOOT OR SHOE LASTS AND 

TREES, OF WOOD. 

44.18 BUILDERS' JOINERY AND CARPENTRY OF 

WOOD, INCLUDING CELLULAR WOOD 

PANELS, ASSEMBLED PARQUET PANELS, 

SHINGLES AND SHAKES. 

4418.10 - Windows, French-windows and their frames kg 

4418.20 - Doors and their frames and thresholds kg 

4418.30 - Parquet panels kg 

4418.40 - Shuttering for concrete constructional work kg 

4418.50 - Shingles and shakes kg 

4418.90 - Other kg 

44.19 4419.00 TABLEWARE AND KITCHENWARE, OF 

WOOD. 

44.20 WOOD MARQUETRY AND INLAID WOOD; 

CASKETS AND CASES FOR JEWELLERY OR 

CUTLERY, AND SIMILAR ARTICLES, OF 

WOOD; STATUETTES AND OTHER 

ORNAMENTS, OF WOOD; WOODEN 

ARTICLES OF FURNITURE NOT FALLING IN 

CHAPTER 94. 

4420.10 - Statuettes and other ornaments, of wood kg 

4420.90 - Other kg 

44.21 OTHER ARTICLES OF WOOD. 


u 

u 

kg 

kg 

kg

4421.10 - Clothes hangers kg 

4421.90 - Other kg 


CHAPTER 45 

CORK AND ARTICLES OF CORK 

45.01 NATURAL CORK, RAW OR SIMPLY 

PREPARED; WASTE CORK; CRUSHED, 

GRANULATED OR GROUND CORK. 

4501.10 - Natural cork, raw or simply prepared kg 


45.02 4502.00 NATURAL CORK, DEBACKED OR ROUGHLY 

SQUARED, OR IN RECTANGULAR 

(INCLUDING SQUARE) BLOCKS, PLATES, 

SHEET OR STRIP, (INCLUDING 

SHARP-EDGED BLANKS FOR CORKS OR 

STOPPERS). 

45.03 ARTICLES OF NATURAL CORK. 

4503.10 - Corks and stoppers kg 


45.04 AGGLOMERATED CORK (WITH OR 

WITHOUT A BINDING SUBSTANCE) AND 

ARTICLES OF AGGLOMERATED CORK. 

4504.10 - Blocks, plates, sheets and strip; tiles of any 

shape; solid cylinders, including discs 


CHAPTER 46 

MANUFACTURES OF STRAW, OF ESPARTO OR OF OTHER PLAITING MATERIALS; 

BASKETWARE AND WICKERWORK 

46.01 PLAITS AND SIMILAR PRODUCTS OF 

PLAITING MATERIALS, WHETHER OR NOT 

ASSEMBLED INTO STRIPS; PLAITING 

MATERIALS, PLAITS AND SIMILAR 

PRODUCTS OF PLAITING MATERIALS, 

BOUND TOGETHER IN PARALLEL STRANDS 

OR WOVEN, IN SHEET FORM, WHETHER OR 

NOT BEING FINISHED ARTICLES (FOR 

EXAMPLE, MATS, MATTING, SCREENS). 

kg 

kg

4601.10 - Plaits and similar products of plaiting materials, 

whether or not assembled into strips 

4601.20 - Mats, matting and screens of vegetable 

materials 

- Other: 

4601.91 - - Of vegetable materials kg 

4601.99 - - Other kg 

46.02 BASKETWORK, WICKERWORK AND OTHER 

ARTICLES, MADE DIRECTLY TO SHAPE 

FROM PLAITING MATERIALS OR MADE UP 

FROM GOODS OF HEADING NO. 46.01; 

ARTICLES OF LOOFAH. 

4602.10 - Of vegetable materials kg 

4602.90 - Other kg 

SECTION X 

PULP OF WOOD OR OF OTHER FIBROUS CELLULOSIC MATERIAL; WASTE AND 

SCRAP OF PAPER OR PAPERBOARD; PAPER AND PAPERBOARD AND ARTICLES 

THEREOF 

CHAPTER 47 

PULP OF WOOD OR OF OTHER FIBROUS CELLULOSIC MATERIAL; RECOVERED 

(WASTE AND SCRAP) PAPER OR PAPERBOARD 

47.01 4701.00 MECHANICAL WOOD PULP. kg 

47.02 4702.00 CHEMICAL WOOD PULP, DISSOLVING 

GRADES. 

47.03 CHEMICAL WOOD PULP, SODA OR 

SULPHATE, OTHER THAN DISSOLVING 

GRADES. 

- Unbleached: 

4703.11 - - Coniferous kg 

4703.19 - - Non-coniferous kg 

- Semi-bleached or bleached: 

4703.21 - - Coniferous kg 

4703.29 - - Non-coniferous kg 


kg 

kg 

kg

47.04 CHEMICAL WOOD PULP, SULPHATE, 

OTHER THAN DISSOLVING GRADES. 

- Unbleached: 



- Semi-bleached or bleached: 



47.05 4705.00 SEMI-CHEMICAL WOOD PULP. kg 

47.06 PULPS OF FIBRES DERIVED FROM 

RECOVERED (WASTE AND SCRAP) PAPER 

OR PAPERBOARD OR OF OTHER FIBROUS 

CELLULOSIC MATERIAL. 

4706.10 - Cotton linters pulp kg 

4706.20 - Pulps of fibres derived from recovered (waste 

and scrap) paper or paperboard 

- Other: 

4706.91 - - Mechanical kg 

4706.92 - - Chemical kg 

4706.93 - - Semi-chemical kg 

47.07 RECOVERED (WASTE AND SCRAP) PAPER 

OR PAPERBOARD. 

4707.10 - Of unbleached kraft paper or paperboard or of 

corrugated paper or paperboard 

4707.20 - Of other paper or paperboard made mainly of 

bleached chemical pulp, not coloured in the 

mass 

4707.30 - Of paper or paperboard made mainly of 

mechanical pulp (for example, newspapers, 

journals and similar printed matter) 

4707.90 - Other, including unsorted waste and scrap kg 

CHAPTER 48 

PAPER AND PAPERBOARD; ARTICLES OF PAPER PULP, OF PAPER OR OF 

PAPERBOARD 


kg 

kg 

kg 

kg 

kg


PAPERBOARD 

48.01 4801.00 NEWSPRINT, IN ROLLS OR SHEETS. kg 

48.02 UNCOATED PAPER AND PAPERBOARD, OF 

A KIND USED FOR WRITING, PRINTING OR 

OTHER GRAPHIC PURPOSES, AND PUNCH 

CARD STOCK AND PUNCH TAPE PAPER, IN 

ROLLS OR SHEETS (EXCLUDING PAPER OF 

HEADING NO. 48.01 OR 48.03); HANDMADE 

PAPER AND PAPERBOARD. 

4802.10 - Handmade paper and paperboard kg 

4802.20 - Paper and paperboard of a kind used as a base 

for photo-sensitive, heat-sensitive or 

electro-sensitive paper or paperboard 

4802.30 - Carbonising base paper kg 

4802.40 - Wallpaper base kg 

- Other paper and paperboard, not containing 

fibres obtained by a mechanical process or of 

which not more than 10 percent by mass of the 

total fibre content consists of such fibres: 

4802.51 - - Weighing less than 40 g/m 2 kg 

4802.52 - - Weighing 40 g/m 2 or more but not more than 

150g/m 2 

4802.53 - - Weighing more than 150 g/m 2 kg 

4802.60 - Other paper and paperboard, of which more 

than 10 per cent by mass of the total fibre 

content consists of fibres obtained by a 

mechanical process 

48.03 4803.00 TOILET OR FACIAL TISSUE STOCK, TOWEL 

OR NAPKIN STOCK AND SIMILAR PAPER 

OFAKINDUSEDFORHOUSEHOLDOR 

kg 

kg 

kg


OF A KIND USED FOR HOUSEHOLD OR 

SANITARY PURPOSES, CELLULOSE 

WADDING AND WEBS OF CELLULOSE 

FIBRES, WHETHER OR NOT CRÊPED, 

CRINKLED, EMBOSSED, PERFORATED, 

SURFACE-COLOURED, 

SURFACE-DECORATED OR PRINTED, IN 

ROLLS OR SHEETS. 

48.04 UNCOATED KRAFT PAPER AND 

PAPERBOARD, IN ROLLS OR SHEETS 

(EXCLUDING THAT OF HEADING NO. 48.02 

OR 48.03). 

- Kraftliner: 

4804.11 - - Unbleached kg 

4804.19 - - Other kg 

- Sack kraft paper: 


4804.29 - - Other kg 

- Other kraft paper and paperboard of a mass of 

150 g/m 2 or less: 


4804.39 - - Other kg 


more than 150 g/m 2 but less than 225 g/m2: 


4804.42 - - Bleached uniformly throughout the mass and 

of which more than 95 per cent by mass of 

the total fibre content consists of wood fibres 

obtained by a chemical process 

4804.49 - - Other kg 


225 g/m 2 or more: 





obtained by a chemical process 

kg 

kg

4804.59 - - Other kg 

48.05 OTHER UNCOATED PAPER AND 

PAPERBOARD, IN ROLLS OR SHEETS, NOT 

FURTHER WORKED OR PROCESSED THAN 

AS SPECIFIED IN NOTE 2 TO THIS 

CHAPTER. 

4805.10 - Semi-chemical fluting paper (corrugating 

medium) 

- Multi-ply paper and paperboard: 

4805.21 - - Each layer bleached kg 

4805.22 - - With only one outer layer bleached kg 

4805.23 - - Having three or more layers, of which only 

the two outer layers are bleached 

4805.29 - - Other kg 

4805.30 - Sulphite wrapping paper kg 

4805.40 - Filter paper and paperboard kg 

4805.50 - Felt paper and paperboard kg 

4805.60 - Other paper and paperboard, of a mass of 150 

g/m 2 or less 

4805.70 - Other paper and paperboard, of a mass of more 

than 150 g/m 2 but less than 225 g/m2 

4805.80 - Other paper and paperboard, of a mass of 225 

g/m 2 or more 

48.06 VEGETABLE PARCHMENT, GREASE-PROOF 

PAPERS, TRACING PAPERS AND GLASSINE 

AND OTHER GLAZED TRANSPARENT OR 

TRANSLUCENT PAPERS, IN ROLLS OR 

SHEETS. 

4806.10 - Vegetable parchment kg 

4806.20 - Greaseproof papers kg 

4806.30 - Tracing papers kg 

4806.40 - Glassine and other glazed transparent or 

translucent papers 


kg 

kg 

kg 

kg 

kg 

kg 

kg

48.07 COMPOSITE PAPER AND PAPERBOARD 

(MADE BY STICKING FLAT LAYERS OF 

PAPER OR PAPERBOARD TOGETHER WITH 

AN ADHESIVE), NOT SURFACE-COATED OR 

IMPREGNATED, WHETHER OR NOT 

INTERNALLY REINFORCED, IN ROLLS OR 

SHEETS. 

4807.10 - Paper and paperboard, laminated internally with 

bitumen, tar or asphalt 

4807.90 - Other kg 

48.08 PAPER AND PAPERBOARD, CORRUGATED 

(WITH OR WITHOUT GLUED FLAT SURFACE 

SHEETS), CRÊPED, CRINKLED, EMBOSSED 

OR PERFORATED, IN ROLLS OR SHEETS, 

OTHER THAN PAPER OF THE KIND 

DESCRIBED IN HEADING NO. 48.03. 

4808.10 - Corrugated paper and paperboard, whether or 

not perforated 

4808.20 - Sack kraft paper, crêped or crinkled, whether or 

not embossed or perforated 

4808.30 - Other kraft paper, crêped or crinkled, whether or 

not embossed or perforated 

4808.90 - Other kg 

48.09 CARBON PAPER, SELF-COPY PAPER AND 

OTHER COPYING OR TRANSFER PAPERS 

(INCLUDING COATED OR IMPREGNATED 

PAPER FOR DUPLICATOR STENCILS OR 

OFFSET PLATES), WHETHER OR NOT 

PRINTED, IN ROLLS OR SHEETS. 

4809.10 - Carbon or similar copying papers kg 

4809.20 - Self-copy paper kg 

4809.90 - Other kg 

48.10 PAPER AND PAPERBOARD, COATED ON 

ONE OR BOTH SIDES WITH KAOLIN (CHINA 

CLAY) OR OTHER INORGANIC 

SUBSTANCES, WITH OR WITHOUT A 

BINDER, AND WITH NO OTHER COATING, 

WHETHER OR NOT SURFACE-COLOURED, 


ROLLS OR SHEETS. 


kg 

kg 

kg 

kg


- Paper and paperboard of a kind used for writing, 

printing or other graphic purposes, not 

containing fibres obtained by a mechanical 

process or of which not more than 10 per cent 

by mass of the total fibre content consists of 

such fibres: 

4810.11 - - Of a mass of not more than 150 g/m 2 kg 

4810.12 - - Of a mass of more than 150 g/m 2 kg 

- Paper and paperboard of a kind used for writing, 

printing or other graphic purposes, of which 

more than 10 per cent by mass of the total fibre 

content consists of fibres obtained by a 

mechanical process: 

4810.21 - - Light-mass coated paper kg 

4810.29 - - Other kg 

- Kraft paper and paperboard (excluding that of a 

kind used for writing, printing or other graphic 

purposes): 




obtained by a chemical process, and of a 

mass of 150 g/m 2 or less 




obtained by a chemical process, and of a 

mass of more than 150 g/m 2 

4810.39 - - Other kg 

- Other paper and paperboard: 

4810.91 - - Multi-ply kg 

4810.99 - - Other kg 

48.11 PAPER, PAPERBOARD, CELLULOSE 

WADDING AND WEBS OF CELLULOSE 

FIBRES, COATED, IMPREGNATED, 

COVERED, SURFACE-COLOURED, 


ROLLS OR SHEETS, OTHER THAN GOODS 

OF THE KIND DESCRIBED IN HEADING NO. 

48.03, 48.09 OR 48.10. 

kg 

kg

4811.10 - Tarred, bituminised or asphalted paper and 

paperboard 


- Gummed or adhesive paper and paperboard: 

4811.21 - - Self-adhesive kg 

4811.29 - - Other kg 

- Paper and paperboard coated, impregnated or 

covered with plastics (excluding adhesives): 

4811.31 - - Bleached, of a mass of more than 150 g/m 2 kg 

4811.39 - - Other kg 

4811.40 - Paper and paperboard, coated, impregnated or 

covered with wax, paraffin wax, stearin, oil or 

glycerol 

4811.90 - Other paper, paperboard, cellulose wadding and 

webs of cellulose fibres 

48.12 4812.00 FILTER BLOCKS, SLABS AND PLATES, OF 

PAPER PULP. 

48.13 CIGARETTE PAPER, WHETHER OR NOT 

CUT TO SIZE OR IN THE FORM OF 

BOOKLETS OR TUBES. 

4813.10 - In the form of booklets or tubes kg 

4813.20 - In rolls of a width not exceeding 5 cm kg 

4813.90 - Other kg 

48.14 WALLPAPER AND SIMILAR WALL 

COVERINGS; WINDOW TRANSPARENCIES 

OF PAPER. 

4814.10 - "Ingrain" paper kg 

4814.20 - Wallpaper and similar wall coverings, consisting 

of paper coated or covered, on the face side, 

with a grained, embossed, coloured, 

design-printed or otherwise decorated layer or 

plastics 

4814.30 - Wallpaper and similar wall coverings, consisting 

of paper covered, on the face side, with plaiting 

material, whether or not bound together in 

parallel strands or woven 

4814.90 - Other kg 

kg 

kg 

kg 

kg 

kg 

kg

48.15 4815.00 FLOOR COVERINGS ON A BASE OF PAPER 

OR OF PAPERBOARD, WHETHER OR NOT 

CUT TO SIZE. 

48.16 CARBON PAPER, SELF-COPY PAPER AND 

OTHER COPYING OR TRANSFER PAPERS 

(EXCLUDING THOSE OF HEADING NO. 

48.09), DUPLICATOR STENCILS AND 

OFFSET PLATES, OF PAPER, WHETHER OR 

NOT PUT UP IN BOXES. 

4816.10 - Carbon or similar copying papers kg 

4816.20 - Self-copy paper kg 

4816.30 - Duplicator stencils kg 

4816.90 - Other kg 

48.17 ENVELOPES, LETTER CARDS, PLAIN 

POSTCARD AND CORRESPONDENCE 

CARDS, OF PAPER OR PAPERBOARD; 

BOXES, POUCHES, WALLETS AND WRITING 

COMPENDIUMS, OF PAPER OR 

PAPERBOARD, CONTAINING AN 

ASSORTMENT OF PAPER STATIONERY. 

4817.10 - Envelopes kg 

4817.20 - Letter cards, plain postcards and 

correspondence cards 

4817.30 - Boxes, pouches, wallets and writing 

compendiums, of paper or paperboard, 

containing an assortment of paper stationery 

48.18 TOILET PAPER AND SIMILAR PAPER, 

CELLULOSE WADDING OR WEBS OF 

CELLULOSE FIBRES, OF A KIND USED FOR 

HOUSEHOLD OR SANITARY PURPOSES, IN 

ROLLS OF A WIDTH NOT EXCEEDING 36 

CM, OR CUT TO SIZE OR SHAPE; 

HANDKERCHIEFS, CLEANSING TISSUES, 

TOWELS, TABLECLOTHS, SERVIETTES, 

NAPKINS FOR BABIES, TAMPONS, BED 

SHEETS AND SIMILAR HOUSEHOLD, 

SANITARY OR HOSPITAL ARTICLES, 

ARTICLES OF APPAREL AND CLOTHING 

ACCESSORIES, OF PAPER PULP, PAPER, 


CELLULOSE FIBRES. 

4818.10 - Toilet paper kg 


kg 

kg 

kg

4818.20 - Handkerchiefs, cleansing or facial tissues and 

towels 

4818.30 - Tablecloths and serviettes kg 

4818.40 - Sanitary towels and tampons, napkins and 

napkin liners for babies and similar sanitary 

articles 

4818.50 - Articles of apparel and clothing accessories kg 

4818.90 - Other kg 

48.19 CARTONS, BOXES, CASES, BAGS AND 

OTHER PACKING CONTAINERS, OF PAPER, 

PAPERBOARD, CELLULOSE WADDING OR 

WEBS OF CELLULOSE FIBRES; BOX FILES, 

LETTER TRAYS, AND SIMILAR ARTICLES, 

OF PAPER OR PAPERBOARD, OF A KIND 

USED IN OFFICES, SHOPS OR THE LIKE. 

4819.10 - Cartons, boxes and cases, of corrugated paper 

or paperboard 

4819.20 - Folding cartons, boxes and cases, of 

non-corrugated paper or paperboard 

4819.30 - Sacks and bags, having a base of a width of 40 

cm or more 

4819.40 - Other sacks and bags, including cones kg 

4819.50 - Other packing containers, including record 

sleeves 

4819.60 - Box files, letter trays, storage boxes and similar 

articles, of a kind used in office, shops or the like 

48.20 REGISTERS, ACCOUNT BOOKS, NOTE 

BOOKS, ORDER BOOKS, RECEIPT BOOKS, 

LETTER PADS, MEMORANDUM PADS, 

DIARIES AND SIMILAR ARTICLES, 

EXERCISE BOOKS, BLOTTING PADS, 

BINDERS (LOOSE-LEAF OR OTHER), 

FOLDERS, FILE COVERS, MANIFOLD 

BUSINESS FORMS, INTERLEAVED CARBON 

SETS AND OTHER ARTICLES OF 

STATIONERY, OF PAPER OR 

PAPERBOARD; ALBUMS FOR SAMPLES OR 

FOR COLLECTIONS AND BOOK COVERS, 

OF PAPER OR PAPERBOARD. 

4820.10 - Registers, account books, note books, order 

books, receipt books, letter pads, memorandum 

pads, diaries and similar articles 


kg 

kg 

kg 

kg 

kg 

kg 

kg 

kg

4820.20 - Exercise books kg 

4820.30 - Binders (other than book covers), folders and file 

covers 

4820.40 - Manifold business forms and interleaved carbon 

sets 

4820.50 - Albums for samples or for collections kg 

4820.90 - Other kg 

48.21 PAPER OR PAPERBOARD LABELS OF ALL 

KINDS, WHETHER OR NOT PRINTED. 

4821.10 - Printed kg 

4821.90 - Other kg 

48.22 BOBBINS, SPOOLS, COPS AND SIMILAR 

SUPPORTS OF PAPER PULP, PAPER OR 

PAPERBOARD (WHETHER OR NOT 

PERFORATED OR HARDENED). 

4822.10 - Of a kind used for winding textile yarn kg 

4822.90 - Other kg 

48.23 OTHER PAPER, PAPERBOARD, CELLULOSE 

WADDING AND WEBS OF CELLULOSE FIBRES, 

CUT TO SIZE OR SHAPE; OTHER ARTICLES OF 

PAPER PULP, PAPER, PAPER-BOARD, 


CELLULOSE FIBRES. 


- Gummed or adhesive paper, in strips or rolls: 

4823.11 - - Self-adhesive kg 

4823.19 - - Other kg 

4823.20 - Filter paper and paperboard kg 

4823.40 - Rolls, sheets and dials, printed for self-recording 

apparatus 

- Other paper and paperboard of a kind used for 

kg 

kg 

kg


Other paper and paperboard, of a kind used for 

writing, printing or other graphic purposes: 

4823.51 - - Printed, embossed or perforated kg 

4823.59 - - Other kg 

4823.60 - Trays, dishes, plates, cups and the like, of paper or 

paperboard 

4823.70 - Moulded or pressed articles of paper pulp kg 

4823.90 - Other kg 

CHAPTER 49 

PRINTED BOOKS, NEWSPAPERS, PICTURES AND OTHER PRODUCTS OF THE 

PRINTING INDUSTRY; MANUSCRIPTS, TYPESCRIPTS AND PLANS 

49.01 PRINTED BOOKS, BROCHURES, LEAFLETS 

AND SIMILAR PRINTED MATTER, WHETHER OR 

NOT IN SINGLE SHEETS. 

4901.10 - In single sheets, whether or not folded kg 

- Other: 

4901.91 - - Dictionaries and encyclopaedias, and serial 

instalments thereof 

4901.99 - - Other 

49.02 NEWSPAPERS, JOURNALS AND PERIODICALS, 

WHETHER OR NOT ILLUSTRATED OR 

CONTAINING ADVERTISING MATERIAL. 

4902.10 - Appearing at least four times a week kg 

4902.90 - Other kg 

49.03 4903.00 CHILDREN'S PICTURE, DRAWING OR OR 

COLOURING BOOKS. 

49.04 4904.00 MUSIC, PRINTED OR IN MANUSCRIPT, 

WHETHER OR NOT BOUND OR ILLUSTRATED. 

49.05 MAPS AND HYDROGRAPHIC OR SIMILAR 

CHARTS OF ALL KINDS, INCLUDING ATLASES, 

WALL MAPS, TOPOGRAPHICAL PLANS AND 

GLOBES, PRINTED. 

4905.10 - Globes kg 

- Other: 

4905.91 - - In book form kg 

kg 

kg 

kg 

kg

4905.99 - - Other kg 

49.06 4906.00 PLANS AND DRAWINGS FOR 

ARCHITECTURAL, ENGINEERING, INDUSTRIAL, 

COMMERCIAL, TOPOGRAPHICAL OR SIMILAR 

PURPOSES, BEING ORIGINALS DRAWN BY 

HAND; HANDWRITTEN TEXTS; 

PHOTOGRAPHIC REPRODUCTIONS ON 

SENSITISED PAPER AND CARBON COPIES OF 

THE FOREGOING. 

49.07 4907.00 UNUSED POSTAGE, REVENUE OR SIMILAR 

STAMPS OF CURRENT OR NEW ISSUE IN THE 

COUNTRY TO WHICH THEY ARE DESTINED; 

STAMP-IMPRESSED PAPER; BANKNOTES, 

CHEQUE FORMS; STOCKSHARE OR BOND 

CERTIFICATES AND SIMILAR DOCUMENTS OF 

TITLE. 

49.08 TRANSFERS (DECALCOMANIAS). 

4908.10 - Transfers (decalcomanias), vitrifiable kg 

4908.90 - Other kg 

49.09 4909.00 PRINTED OR ILLUSTRATED POSTCARDS; 

PRINTED CARDS BEARING PERSONAL 

GREETINGS, MESSAGES OR 

ANNOUNCEMENTS, WHETHER OR NOT 

ILLUSTRATED, WITH OR WITHOUT 

ENVELOPES OR TRIMMINGS. 

49.10 4910.00 CALENDARS OR ANY KIND, PRINTED, 

INCLUDING CALENDAR BLOCKS. 

49.11 OTHER PRINTED MATTER, INCLUDING 

PRINTED PICTURES AND PHOTOGRAPHS. 

4911.10 - Trade advertising material, commercial catalogues 

and the like 

- Other: 

4911.91 - - Pictures, designs and photographs kg 

4911.99 - - Other kg 

SECTION XI 

TEXTILES AND TEXTILE ARTICLES 

CHAPTER 50 

SILK 

50 01 5001 00 SILK WORM COCOONS SUITABLE FOR k 


kg 

kg

50.01 5001.00 SILK-WORM COCOONS SUITABLE FOR 

REELING. 

50.02 5002.00 RAW SILK (NOT THROWN). kg 

50.03 SILK WASTE (INCLUDING COCOONS 

UNSUITABLE FOR REELING, YARN WASTE 

AND GARNETTE STOCK). 

5003.10 - Not carded or combed kg 

5003.90 - Other kg 

50.04 5004.00 SILK YARN (EXCLUDING YARN SPUN FROM 

SILK WASTE) NOT PUT UP FOR RETAIL SALE. 

50.05 5005.00 YARN SPUN FROM SILK WASTE, NOT PUT UP 

FOR RETAIL SALE. 

50.06 5006.00 SILK YARN AND YARN SPUN FROM SILK 

WASTE, PUT UP FOR RETAIL SALE; 

SILK-WORM GUT. 

50.07 WOVEN FABRICS OF SILK OR OF SILK WASTE. 

5007.10 - Fabrics of noil silk kg 

5007.20 - Other fabrics, containing 85 per cent or more by 

weight of silk or of silk waste (excluding noil silk) 

5007.90 - Other fabrics kg 


kg 

kg 

kg 

kg 

kg

CHAPTER 51 

WOOL, FINE OR COARSE ANIMAL HAIR; HORSEHAIR YARN AND WOVEN FABRIC 

51.01 WOOL, NOT CARDED OR COMBED. 


- Greasy, including fleece-washed wool kg 

5101.11 - - Shorn wool kg 

5101.19 - - Other kg 

- Degreased, not carbonised kg 

5101.21 - - Shorn wool kg 

5101.29 - - Other kg 

5101.30 - Carbonised kg 

51.02 FINE OR COARSE ANIMAL HAIR, NOT CARDED 

OR COMBED. 

5102.10 - Fine animal hair kg 

5102.20 - Coarse animal hair kg 

51.03 WASTE OF WOOL OR OF FINE OR COARSE 

ANIMAL HAIR, INCLUDING YARN WASTE BUT 

EXCLUDING GARNETTED STOCK. 

5103.10 - Noils of wool or of fine animal hair kg 

5103.20 - Other waste of wool or of fine animal hair kg 

5103.30 - Waste of coarse animal hair kg 

51.04 5104.00 GARNETTED STOCK OF WOOL OR OF FINE OR 

COARSE ANIMAL HAIR. 

51.05 WOOL AND FINE OR COARSE ANIMAL HAIR, 

CARDED OR COMBED (INCLUDING COMBED 

WOOL IN FRAGMENTS). 

5105.10 - Carded wool kg 

- Wool tops and other combed wool kg 

5105.21 - - Combed wool in fragments kg 

5105.29 - - Other kg 

5105.30 - Fine animal hair, carded or combed kg 

5105.40 - Coarse animal hair, carded or combed kg 

kg

51.06 YARN OF CARDED WOOL, NOT PUT UP FOR 

RETAIL SALE. 

5106.10 - Containing 85 per cent or more by weight of wool kg 

5106.20 - Containing less than 85 per cent by weight of wool kg 

51.07 YARN OF COMBED WOOL, NOT PUT UP FOR 

RETAIL SALE. 

5107.10 - Containing 85 per cent or more by weight of wool kg 

5107.20 - Containing less than 85 per cent by weight of wool kg 

51.08 YARN OF FINE ANIMAL HAIR (CARDED OR 

COMBED), NOT PUT UP FOR RETAIL SALE. 

5108.10 - Carded kg 

5108.20 - Combed kg 

51.09 YARN OF WOOL OR OF FINE ANIMAL HAIR, 

PUT UP FOR RETAIL SALE. 

5109.10 - Containing 85 per cent or more by weight of wool or 

of fine animal hair 

5109.90 - Other kg 

51.10 5110.00 YARN OF COARSE ANIMAL HAIR OR OF 

HORSEHAIR (INCLUDING GIMPED HORSEHAIR 

YARN), WHETHER OR NOT PUT UP FOR 

RETAIL SALE. 

51.11 WOVEN FABRICS OF CARDED WOOL OR OF 

CARDED FINE ANIMAL HAIR. 


- Containing 85% or more by weight of wool or fine 

animal hair: 

5111.11 - - Of a weight not exceeding 300 g/m 2 kg 

5111.19 - - Other kg 

5111.20 - Other, mixed mainly or solely with man-made 

filaments 

5111.30 - Other, mixed mainly or solely with man-made staple 

fibres 

5111.90 - Other kg 

51.12 WOVEN FABRICS OF COMBED WOOL OR OF 

COMBED FINE ANIMAL HAIR. 

kg 

kg 

kg 

kg 

kg


- Containing 85% or more by weight of wool or fine 

animal hair: 

5112.11 - - Of a weight not exceeding 200 g/m 2 kg 

5112.19 - - Other 

5112.20 - Other, mixed mainly or solely with man-made 

filaments 

5112.30 - Other, mixed mainly or solely with man-made staple 

fibres 

5112.90 - Other 

51.13 5113.00 WOVEN FABRICS OF COARSE ANIMAL HAIR 

OR OF HORSEHAIR. 

CHAPTER 52 

COTTON 

52.01 5201.00 COTTON, NOT CARDED OR COMBED. kg 

52.02 COTTON WASTE (INCLUDING YARN WASTE 

AND GARNETTED STOCK). 

5202.10 - Yarn waste (including thread waste) kg 

- Other: 

5202.91 - - Garnetted stock kg 

5202.99 - - Other kg 

52.03 5203.00 COTTON, CARDED OR COMBED kg 

52.04 COTTON SEWING THREAD, WHETHER OR NOT 

PUT UP FOR RETAIL SALE. 

- Not put up for retail sale: 

5204.11 - - Containing 85 per cent or more by weight of 

cotton 

5204.19 - - Other kg 

5204.20 - Put up for retail sale kg 

52.05 COTTON YARN (EXCLUDING SEWING 

THREAD), CONTAINING 85 PER CENT OR 

MORE BY WEIGHT OF COTTON, NOT PUT UP 


- Single yarn, of uncombed fibres: 

kg 

kg 

kg 

kg 

kg

5205.11 - - Measuring 714,29 dtex or more kg 

5205.12 - - Measuring less than 714,29 dtex but not less 

than 232,56 dtex 




than 125 dtex 

5205.15 - - Measuring less than 125 dtex kg 

- Single yarn, of combed fibres: 







than 125 dtex 

5205.26 - - Measuring less than 125 dtex but not less than 

106.38 dtex (exceeding 80 metric number but 

not exceeding 94 metric number) 

5205.27 - - Measuring less than 106.38 dtex but not less 

than 83.33 dtex (exceeding 94 metric number 

but not exceeding 120 metric number) 

5205.28 - - Measuring less than 83.33 dtex (exceeding 120 

metric number) 


- Multiple (folded) or cabled yarn, of uncombed fibres: 

5205.31 - - Measuring per single yarn 714,29 dtex or more kg 

5205.32 - - Measuring per single yarn less than 714,29 dtex 

but not less than 232,56 dtex 




but not less than 125 dtex 

5205.35 - - Measuring per single yarn less than 125 dtex kg 

- Multiple (folded) or cabled yarn, of combed fibres: 


kg 

kg 

kg 

kg 

kg 

kg 

kg 

kg 

kg 

kg 

kg 

kg







5205.46 - - Measuring per single yarn less than 125 dtex but 

not less than 106.38 dtex (exceeding 80 metric 

number not exceeding 94 metric number per 

single yarn) 

5205.47 - - Measuring per single yarn less than 106.38 dtex 

but not less than 83.33 dtex (exceeding 94 

metric number but not exceeding 120 metric 

number per single yarn) 

5205.48 - - Measuring per single yarn less than 83.33 dtex 

(exceeding 120 metric number per single yarn) 


THREAD), CONTAINING LESS THAN 85 PER 

CENT BY MASS OF COTTON, NOT PUT UP FOR 

RETAIL SALE. 

- Single yarn, of uncombed fibres: 







than 125 dtex 


- Single yarn, of combed fibres: 







than 125 dtex 



kg 

kg 

kg 

kg 

kg 

kg 

kg 

kg 

kg 

kg 

kg 

kg


- Multiple (folded) or cabled yarn, of uncombed fibres: 








5206.35 - - Measuring per single yarn less than 125 dtex kg 

- Multiple (folded) or cabled yarn, of combed fibres: 








5206.45 - - Measuring per single yarn less than 125 dtex but 

not less than 106.38 dtex (exceeding 80 metric 

number but not exceeding 94 metric number per 

single yarn) 


THREAD) PUT UP FOR RETAIL SALE. 

5207.10 - Containing 85 per cent or more by weight of 

cotton 

5207.90 - Other kg 

52.08 WOVEN FABRICS OF COTTON, CONTAINING 

85 PERCENT BY WEIGHT OF COTTON, 

WEIGHING OF NOT MORE THAN 200 g/m 2 . 

- Unbleached: 

5208.11 - - Plain weave, weighing not more than 100 

g/m 2 

5208.12 - - Plain weave, weighing more than 100 g/m 2 kg 

5208.13 - - 3-thread or 4-thread twill, including cross twill kg 

kg 

kg 

kg 

kg 

kg 

kg 

kg 

kg 

kg

5208.19 - - Other fabrics kg 

- Bleached: 


g/m 2 




- Dyed: 


g/m 2 

5208.32 - - Plain weave, weighing more than100 g/m 2 kg 



- Of yarns of different colours: 


g/m 2 




- Printed: 


5208.52 - - Plain weave, weighing more than100 g/m 2 kg 




85 PER CENT OR MORE BY WEIGHT OF 

COTTON, WEIGHING MORE THAN 200 g/m 2 . 

- Unbleached: 

5209.11 - - Plain weave kg 



kg 

kg 

kg


- Bleached: 




- Dyed: 





- Of yarns of different colours kg 


5209.42 - - Denim kg 

5209.43 - - Other fabrics of 3-thread or 4-thread twill, 

including cross twill 


- Printed: 





LESS THAN 85 PER CENT BY WEIGHT OF 

COTTON, MIXED MAINLY OR SOLELY WITH 

MAN-MADE FIBRES, WEIGHING NOT MORE 

THAN 200 g/m2. 

- Unbleached: 




- Bleached 


kg



- Dyed: 








- Printed: 





LESS THAN 85 PER CENT BY WEIGHT OF 

COTTON, MIXED MAINLY OR SOLELY WITH 

MAN-MADE FIBRES, OF A MASS OF MORE 

THAN 200 g/m2. 

- Unbleached: 




- Bleached: 




- Dyed: 







5211.42 - - Denim kg 

5211.43 - - Other fabrics of 3-thread or 4-thread twill, 

including cross twill 


- Printed: 




52.12 OTHER WOVEN FABRICS OF COTTON. 

- Weighing not more than 200 g/m 2 : 


5212.12 - - Bleached kg 

5212.13 - - Dyed kg 

5212.14 - - Of yarns of different colours kg 

5212.15 - - Printed kg 

- Weighing more than 200 g/m 2 : 


5212.22 - - Bleached kg 

5212.23 - - Dyed kg 


5212.25 - - Printed kg 

CHAPTER 53 

OTHER VEGETABLE TEXTILE FIBRES; PAPER YARN AND WOVEN FABRICS OF 

PAPER YARN 

53.01 FLAX, RAW OR PROCESSED BUT NOT 

SPUN FLAX TOW AND WASTE (INCLUDING 


kg


SPUN; FLAX TOW AND WASTE (INCLUDING 

YARN WASTE AND GARNETTED STOCK). 

5301.10 - Flax, raw or retted kg 

- - Flax, broken, scutched, hackled or otherwise 

processed, but not spun: 

5301.21 - - Broken or scutched kg 

5301.29 - - Other kg 

5301.30 - Flax tow and waste kg 

53.02 TRUE HEMP (CANNABIS SATIVA L.), RAW 

OR PROCESSED BUT NOT SPUN; TOW AND 

WASTE OF TRUE HEMP (INCLUDING YARN 

WASTE AND GARNETTED STOCK). 

5302.10 - True hemp, raw or retted kg 

5302.90 - Other kg 

53.03 JUTE AND OTHER TEXTILE BAST FIBRES 

(EXCLUDING FLAX, TRUE HEMP AND 

RAMIE), RAW OR PROCESSED BUT NOT 

SPUN; TOW AND WASTE OF THESE FIBRES 

(INCLUDING YARN WASTE AND 

GARNETTED STOCK). 

5303.10 - Jute and other textile bast fibres, raw kg 

or retted 


53.04 SISAL AND OTHER TEXTILE FIBRES OF THE 

GENUS AGAVE, RAW OR PROCESSED BUT 

NOT SPUN; TOW AND WASTE OF THESE 

FIBRES (INCLUDING YARN WASTE AND 

GARNETTED STOCK). 

5304.10 - Sisal and other textile fibres of the genus Agave, 

raw 

5304.90 - Other kg 

kg


MUSA TEXTILIS NEE), RAMIE AND OTHER 

VEGETABLE FIBRES, NOT ELSEWHERE 

SPECIFIED OR INCLUDED, RAW OR 

PROCESSED BUT NOT SPUN; TOW, NOILS 

AND WASTE OF THESE FIBRES (INCLUDING 

YARN WASTE AND GARNETTED STOCK). 

- Of coconut (coir): 

5305.11 - - Raw kg 

5305.19 - - Other kg 

- Of abaca: 

5305.21 - - Raw kg 

5305.29 - - Other kg 

- Other: 

5305.91 - - Raw kg 

5305.99 - - Other kg 

53.06 FLAX YARN. 

5306.10 - Single kg 

5306.20 - Multiple (folded) or cabled kg 

53.07 YARN OF JUTE OR OF OTHER TEXTILE 

BAST FIBRES OF HEADING NO. 53.03. 

5307.10 - Single kg 

5307.20 - Multiple (folded) or cabled kg 

53.08 YARN OF OTHER VEGETABLE TEXTILE 

FIBRES; PAPER YARN. 

5308.10 - Coir yarn kg 

5308.20 - True hemp yarn kg 

5308.30 - Paper yarn kg 

5308.90 - Other kg 

53.09 WOVEN FABRICS OF FLAX. 

- Containing 85 per cent or more by weight of flax: 

5309.11 - - Unableached or bleached kg 

5309.19 - - Other kg


- Containing less than 85 per cent by weight of 

flax: 

5309.21 - - Unbleached or bleached kg 

5309.29 - - Other kg 

53.10 WOVEN FABRICS OF JUTE OR OF OTHER 

TEXTILE BAST FIBRES OF HEADING NO. 

53.03. 

5310.10 - Unbleached kg 

5310.90 - Other kg 

53.11 5311.00 WOVEN FABRICS OF OTHER VEGETABLE 

TEXTILE FIBRES; WOVEN FABRICS OF 

PAPER YARN. 

CHAPTER 54 

MAN-MADE FILAMENTS 

54.01 SEWING THREAD OF MAN-MADE 

FILAMENTS, WHETHER OR NOT PUT UP 


5401.10 - Of synthetic filaments kg 

5401.20 - Of artificial filaments kg 

54.02 SYNTHETIC FILAMENT YARN (EXCLUDING 

SEWING THREAD), NOT PUT UP FOR 

RETAIL SALE, INCLUDING SYNTHETIC 

MONOFILAMENT OF LESS THAN 67 dtex. 

5402.10 - High tenacity yarn of nylon or other polyamides kg 

5402.20 - High tenacity yarn of polyesters kg 

- Textured yarn: 

5402.31 - - Of nylon or other polyamides, measuring per 

single yarn not more than 500 dtex 

5402.32 - - Of nylon or other polyamides, measuring per 

single yarn more than 500 dtex 

5402.33 - - Of polyesters kg 

5402.39 - - Other kg 

- Other yarn, single, untwisted or with a twist not 

exceeding 50 turns per m: 

kg 

kg 

kg

5402.41 - - Of nylon or other polyamides kg 

5402.42 - - Of polyesters, partially oriented kg 

5402.43 - - Of polyesters, other kg 

5402.49 - - Other kg 


- Other yarn, single, with a twist exceeding 50 

turns per m: 



5402.59 - - Other kg 

- Other yarn, multiple (folded) or cabled: 



5402.69 - - Other kg 

54.03 ARTIFICIAL FILAMENT YARN (EXCLUDING 

SEWING THREAD), NOT PUT UP FOR 

RETAIL SALE, INCLUDING ARTIFICIAL 

MONOFILAMENT OF LESS THAN 67 dtex. 

5403.10 - High tenacity yarn of viscose rayon kg 

5403.20 - Textured yarn kg 

- Other yarn, single: 

5403.31 - - Of viscose rayon, untwisted or with a twist 

not exceeding 120 turns per m 

5403.32 - - Of viscose rayon, with a twist exceeding 120 

turns per m 

5403.33 - - Of cellulose acetate kg 


- Other yarn, multiple (folded) or cabled: 

5403.41 - - Of viscose rayon kg 

5403.42 - - Of cellulose acetate kg 


kg 

kg

54.04 SYNTHETIC MONOFILAMENT OF 67 dtex OR 

MORE AND OF WHICH NO 

CROSS-SECTIONAL DIMENSION EXCEEDS 1 

mm; STRIP AND THE LIKE (FOR EXAMPLE, 

ARTIFICIAL STRAW) OF SYNTHETIC 

TEXTILE MATERIALS OF AN APPARENT 

WIDTH NOT EXCEEDING 5 mm. 

5404.10 - Monofilament kg 

5404.90 - Other kg 

54.05 5405.00 ARTIFICIAL MONOFILAMENT OF 67 dtex OR 

MORE AND OF WHICH NO 

CROSS-SECTIONAL DIMENSION EXCEEDS 1 

mm; STRIP AND THE LIKE (FOR EXAMPLE, 

ARTIFICIAL STRAW) OF ARTIFICIAL 

TEXTILE MATERIALS OF AN APPARENT 

WIDTH NOT EXCEEDING 5 mm. 

54.06 MAN-MADE FILAMENT YARN (EXCLUDING 

SEWING YARN), PUT UP FOR RETAIL SALE. 

5406.10 - Synthetic filament yarn kg 

5406.20 - Artificial filament yarn kg 

54.07 WOVEN FABRICS OF SYNTHETIC FILAMENT 

YARN, INCLUDING WOVEN FABRICS 

OBTAINED FROM MATERIALS OF HEADING 

54.04. 

5407.10 - Woven fabrics obtained from high tenacity yarn 

of nylon or other polyamides, or of polyesters 

5407.20 - Woven fabrics obtained from strip or the like kg 

5407.30 - Fabrics specified in Note 9 to Section XI kg 


- Other woven fabrics, containing 85 per cent or 

more by weight of filaments of nylon or other 

polyamides: 


5407.42 - - Dyed kg 


5407.44 - - Printed kg 


more by weight of textured polyester filaments: 

5407.51 - - Unbleached and bleached kg 

kg 

kg

5407.52 - - Dyed kg 


5407.54 - - Printed kg 


- Other woven fabrics, containing 85% or more by 

weight of polyester filaments: 

5407.61 - - Containing 85% or more by weight of 

non-textured polyester filaments 

5409.69 - - Other kg 


more by weight of synthetic filaments: 


5407.72 - - Dyed kg 


5407.74 - - Printed kg 

- Other woven fabrics, containing less than 85 per 

cent by weight of synthetic filaments, mixed 

mainly or solely with cotton: 


5407.82 - - Dyed kg 


5407.84 - - Printed kg 

- Other woven fabrics: 


5407.92 - - Dyed kg 


5407.94 - - Printed kg 

54.08 WOVEN FABRICS OF ARTIFICIAL FILAMENT 

YARN, INCLUDING WOVEN FABRICS 

OBTAINED FROM MATERIALS OF HEADING 

NO. 54.05. 

5408.10 - Woven fabrics obtained from high tenacity yarn, 

of viscose rayon 

kg 

kg



more by weight of artificial filament or strip or the 

like: 


5408.22 - - Dyed kg 


5408.24 - - Printed kg 



5408.32 - - Dyed kg 


5408.34 - - Printed kg 

CHAPTER 55 

MAN-MADE STAPLE FIBRES 

55.01 SYNTHETIC FILAMENT TOW. 

5501.10 - Of nylon or other polyamides kg 

5501.20 - Of polyesters kg 

5501.30 - Acrylic or modacrylic kg 


55.02 5502.00 ARTIFICIAL FILAMENT TOW. 

5502.10 - Of cellulosic fibres kg 

55.03 SYNTHETIC STAPLE FIBRES, NOT CARDED, 

COMBED OR OTHERWISE PROCESSED FOR 

SPINNING. 




5503.40 - Of polypropylene kg 

5503.90 - Other kg

55.04 ARTIFICIAL STAPLE FIBRES, NOT CARDED, 


SPINNING. 

5504.10 - Of viscose rayon kg 


55.05 WASTE (INCLUDING NOILS, YARN WASTE 

AND GARNETTED STOCK) OF MAN-MADE 

FIBRES. 

5505.10 - Of synthetic fibres kg 

5505.20 - Of artificial fibres kg 

55.06 SYNTHETIC STAPLE FIBRES, CARDED, 


SPINNING. 





55.07 5507.00 ARTIFICIAL STAPLE FIBRES, CARDED, 


SPINNING. 

55.08 SEWING THREAD OF MAN-MADE STAPLE 

FIBRES, WHETHER OR NOT PUT UP FOR 

RETAIL SALE. 

5508.10 - Of synthetic staple fibres kg 

5508.20 - Of artificial staple fibres kg 

55.09 YARN (EXCLUDING SEWING THREAD) OF 

SYNTHETIC STAPLE FIBRES, NOT PUT UP 



- Containing 85 per cent or more by weight of 

staple fibres of nylon or other polyamides: 

5509.11 - - Single yarn kg 

5509.12 - - Multiple (folded) or cabled yarn kg 


polyester staple fibres: 

5509.21 - - Single yarn kg




acrylic or modacrylic staple fibres: 



- Other yarn, containing 85 per cent or more by 

weight of synthetic staple fibres: 



- Other yarn, of polyester staple fibres: 

5509.51 - - Mixed mainly or solely with artificial staple 

fibres 

5509.52 - - Mixed mainly or solely with wool or fine 

animal hair 

5509.53 - - Mixed mainly or solely with cotton kg 

5509.59 - - Other 

- Other yarn, of acrylic or modacrylic staple fibres: 


animal hair 



- Other yarn: 


animal hair 




ARTIFICIAL STAPLE FIBRES, NOT PUT UP 



artificial staple fibres: 

5510.11 - - Single yarn kg 

5510.12 - - Multiple (folded) or cabled yarn kg 

kg 

kg 

kg 

kg

5510.20 - Other yarn, mixed mainly or solely with wool or 

fine animal hair 

5510.30 - Other yarn, mixed mainly or solely with cotton kg 

5510.90 - Other yarn kg 


MAN-MADE STAPLE FIBRES, PUT UP FOR 

RETAIL SALE. 

5511.10 - Of synthetic staple fibres, containing 85 per cent 

or more by weight of such fibres 

5511.20 - Of synthetic staple fibres, containing less than 

85 per cent by weight of such fibres 

5511.30 - Of artificial staple fibres kg 

55.12 WOVEN FABRICS OF SYNTHETIC STAPLE 

FIBRES, CONTAINING 85 PER CENT OR 

MORE BY WEIGHT OF SYNTHETIC STAPLE 

FIBRES. 



polyester staple fibres: 


5512.19 - - Other kg 

- Containing 85 per cent or more of acrylic or 

modacrilyc staple fibres: 


5512.29 - - Other kg 

- Other: 


5512.99 - - Other kg 


FIBRES, CONTAINING LESS THAN 85 PER 

CENT BY WEIGHT OF SUCH FIBRES, MIXED 

MAINLY OR SOLELY WITH COTTON, OF A 

WEIGHT NOT EXCEEDING 170 g/m 2 . 

- Unbleached or bleached: 

5513.11 - - Of polyester staple fibres, plain weave kg 

5513.12 - - 3-thread or 4-thread twill, including cross 

twill, of polyester staple fibres 

kg 

kg 

kg

5513.13 - - Other woven fabrics of polyester staple 

fabrics 

5513.19 - - Other woven fabrics kg 

- Dyed: 




5513.23 - - Other woven fabrics of polyester staple fibres kg 








- Printed: 


5513.42 - -3-thread or 4-thread twill, including cross twill, 

of polyester staple fibres kg 




FIBRES, CONTAINING LESS THAN 85 PER 

CENT BY WEIGHT OF SUCH FIBRES, MIXED 

MAINLY OR SOLELY WITH COTTON, OF A 

MASS EXCEEDING 170 g/m 2 . 

- Unbleached or bleached: 






- Dyed: 


kg 

kg 

kg 

kg





5514.29 - - Other woven fabrics kg" 





5514.33 - - Other woven fabrics of polyester staple fibres kg" 


- Printed: 






55.15 OTHER WOVEN FABRICS OF SYNTHETIC 

STAPLE FIBRES. 

- Of polyester staple fibres: 

5515.11 - - Mixed mainly or solely with viscose rayon 

staple fibres 

5515.12 - - Mixed mainly or solely with man-made 

filaments 

5515.13 - - Mixed mainly or solely with wool or fine 

animal hair 

5515.19 - - Other kg 


- Of acrylic or modacrylic staple fibres: 


filaments 


animal hair 

5515.29 - - Other kg 

kg 

kg" 

kg 

kg 

kg 

kg 

kg 

kg



filaments 


animal hair 

5515.99 - - Other kg 

55.16 WOVEN FABRICS OF ARTIFICIAL STAPLE 

FIBRES. 



artificial staple fibres: 


5516.12 - - Dyed kg" 


5516.14 - - Printed kg 


artificial staple fibres, mixed mainly or solely with 

man-made filaments: 

- Unbleached or bleached 

5516.22 - - Dyed kg 


5516.24 - - Printed kg 



wool or fine animal hair: 


5516.32 - - Dyed kg 


5516.34 - - Printed kg 



cotton: 


5516.42 - - Dyed kg 


kg 

kg

5516.44 - - Printed kg 

- Other: 


5516.92 - - Dyed kg 


5516.94 - - Printed kg 

CHAPTER 56 

WADDING, FELT AND NONWOVENS; SPECIAL YARNS; TWINE, CORDAGE, ROPES 

AND CABLES AND ARTICLES THEREOF 

56.01 WADDING OF TEXTILE MATERIALS AND 

ARTICLES THEREOF; TEXTILE FIBRES, NOT 

EXCEEDING 5 mm IN LENGTH (FLOCK), 

TEXTILE DUST AND MILL NEPS. 

5601.10 - Sanitary towels and tampons, napkins and 

napkin liners for babies and similar sanitary 

articles, of wadding 


- Wadding; other articles of wadding: 

5601.21 - - Of cotton kg 

5601.22 - - Of man-made fibres kg 

5601.29 - - Other kg 

5601.30 - Textile flock and dust and mill neps kg 

56.02 FELT, WHETHER OR NOT IMPREGNATED, 

COATED, COVERED OR LAMINATED. 

5602.10 - Needleloom felt and stitch-bonded fibre fabrics kg 

- Other felt, not impregnated, coated, covered or 

laminated: 

5602.21 - - Of wool or fine animal hair kg 

5602.29 - - Of other textile materials kg 

5602.90 - Other kg 

56.03 NONWOVENS, WHETHER OR NOT 

IMPREGNATED, COATED, COVERED OR 

LAMINATED. 

- Of man-made filaments: 

kg 

kg

5603.11 - - Weighing not more than 25 g/m 2 kg 

5603.12 - - Weighing more than 25 g/m 2 but not more 

than 70 g/m 2 


than 150 g/m 2 

5603.14 - - Weighing more than 150 g/m 2 kg 

- Other: 

5603.91 - - Weighing not more than 25 g/m 2 kg 


than 70 g/m 2 


than 150 g/m 2 

5603.94 - - Weighing more than 150 g/m 2 kg 

56.04 RUBBER THREAD AND CORD, TEXTILE 

COVERED; TEXTILE YARN, AND STRIP AND 

THE LIKE OF HEADING NO. 54.04 OR 54.05, 

IMPREGNATED, COATED, COVERED OR 

SHEATHED WITH RUBBER OR PLASTICS. 

5604.10 - Rubber thread and cord, textile covered kg 

5604.20 - High tenacity yarn of polyesters, of nylon or 

other polyamides or of viscose rayon, 

impregnated or coated 

5604.90 - Other kg 

56.05 5605.00 METALLISED YARN, WHETHER OR NOT 

GIMPED, BEING TEXTILE YARN, OR STRIP 

OR THE LIKE OF HEADING NO. 54.04 OR 

54.05, COMBINED WITH METAL IN THE 

FORM OF THREAD, STRIP OR POWDER OR 

COVERED WITH METAL. 

56.06 5606.00 GIMPED YARN, AND STRIP AND THE LIKE 

OF HEADING NO. 54.04 OR 54.05, GIMPED 

(EXCLUDING THOSE OF HEADING NO. 56.05 

AND GIMPED HORSEHAIR YARN); 

CHENILLE YARN (INCLUDING FLOCK 

CHENILLE YARN); LOOP WALE-YARN. 


kg 

kg 

kg 

kg 

kg 

kg 

kg

56.07 TWINE, CORDAGE, ROPES AND CABLES, 

WHETHER OR NOT PLAITED OR BRAIDED 

AND WHETHER OR NOT IMPREGNATED, 

COATED, COVERED OR SHEATHED WITH 

RUBBER OR PLASTICS. 

5607.10 - Of jute or other textile bast fibres of heading No. 

53.03 


- Of sisal or other textile fibres of the genus Agave kg 

5607.21 - - Binder or baler twine kg 

5607.29 - - Other kg 

5607.30 - Of abaca (Manila hemp or Musa textilis Nee) or 

other hard (leaf) fibres 

- Of polyethylene or polypropylene: 

5607.41 - - Binder or baler twine: 

5607.49 - - Other kg 

5607.50 - Of other synthetic fibres kg 

5607.90 - Other kg 

56.08 KNOTTED NETTING OF TWINE, CORDAGE 

OR ROPE; MADE UP FISHING NETS AND 

OTHER MADE UP NETS, OF TEXTILE 

MATERIALS. 

- Of man-made textile materials: 

5608.11 - - Made up fishing nets kg 

5608.19 - - Other kg 

5608.90 - Other kg 

56.09 5609.00 ARTICLES OF YARN, STRIP OR THE LIKE OF 

HEADING NO. 54.04 OR 54.05, TWINE, 

CORDAGE, ROPE OR CABLES, NOT 


CHAPTER 57 

CARPETS AND OTHER TEXTILE FLOOR COVERINGS 

57.01 CARPETS AND OTHER TEXTILE FLOOR 

COVERINGS, KNOTTED, WHETHER OR NOT 

MADE UP. 

5701.10 - Of wool or fine animal hair m 2 

kg 

kg 

kg

5701.90 - Of other textile materials m 2 


COVERINGS, WOVEN, NOT TUFTED OR 

FLOCKED WHETHER OR NOT MADE UP, 

INCLUDING "KELEM", "SCHUMACKS", 

"KARAMANIE" AND SIMILAR HANDWOVEN 

RUGS. 

5702.10 - "Kelem", "Schumacks", "Karamanie" and similar 

hand-woven rugs 

5702.20 - Floor coverings of coconut fibres (coir) m 2 


- Other, of pile construction, not made up: 

5702.31 - - Of wool or fine animal hair m 2 

5702.32 - - Of man-made textile materials m 2 

5702.39 - - Of other textile materials m 2 

- Other, of pile construction, made up: 




- Other, not of pile construction, not made up: 




- Other, not of pile construction, made up: 




57.03 CARPETS AND OTHER TEXTILE FLOOR 

COVERINGS, TUFTED, WHETHER OR NOT 

MADE UP. 

5703.10 - Of wool or fine animal hair m 2 

5703.20 - Of nylon or other polyamides m 2 

5703.30 - Of other man-made textile materials m 2 

m 2

5703.90 - Of other textile materials m 2 


COVERINGS, OF FELT, NOT TUFTED OR 

FLOCKED, WHETHER OR NOT MADE UP. 

5704.10 - Tiles, having a maximum surface area of 0,3 m 2 m 2 

5704.90 - Other m 2 

57.05 5705.00 OTHER CARPETS AND OTHER TEXTILE 

FLOOR COVERINGS, WHETHER OR NOT 

MADE UP. 

CHAPTER 58 

SPECIAL WOVEN FABRICS; TUFTED TEXTILE FABRICS; LACE; TAPESTRIES; 

TRIMMINGS; EMBROIDERY 

58.01 WOVEN PILE FABRICS AND CHENILLE 

FABRICS (EXCLUDING FABRICS OF 

HEADING NO. 58.02 OR 58.06). 

5801.10 - Of wool or fine animal hair kg 

- Of cotton: 

5801.21 - - Uncut weft pile fabrics kg 

5801.22 - - Cut corduroy kg 

5801.23 - - Other weft pile fabrics kg 

5801.24 - - Warp pile fabrics épinglé (uncut) kg 

5801.25 - - Warp pile fabrics, cut kg 

5801.26 - - Chenille fabrics kg 

- Of man-made fibres: 

5801.31 - - Uncut weft pile fabrics kg 

5801.32 - - Cut corduroy kg 

5801.33 - - Other weft pile fabrics kg 

5801.34 - - Warp pile fabrics, épinglé (uncut) kg 

5801.35 - - Warp pile fabrics, cut kg 

5801.36 - - Chenille fabrics 

5801.90 - Of other textile materials kg 


m 2

58.02 TERRY TOWELLING AND SIMILAR WOVEN 

TERRY FABRICS (EXCLUDING NARROW 

FABRICS OF HEADING NO. 58.06); TUFTED 

TEXTILE FABRICS (EXCLUDING PRODUCTS 

OF HEADING NO. 57.03). 


- Terry towelling and similar woven terry fabrics, 

of cotton: 


5802.19 - - Other kg 

5802.20 - Terry towelling and similar woven terry fabrics, 

of other textile materials 

5802.30 - Tufted textile fabrics kg 

58.03 GAUZE (EXCLUDING NARROW FABRICS OF 


5803.10 - Of cotton kg 

5803.90 - Of other textile materials kg 

58.04 TULLES AND OTHER NET FABRICS, NOT 

INCLUDING WOVEN, KNITTED OR 

CROCHETED FABRICS; LACE IN THE PIECE, 

IN STRIPS OR IN MOTIFS, OTHER THAN 

FABRICS OF HEADING NO. 60.02. 

5804.10 - Tulles and other net fabrics kg 

- Mechanically made lace: 



5804.30 - Hand-made lace kg 

58.05 5805.00 HAND-WOVEN TAPESTRIES OF THE TYPE 

GOBELINS, FLANDERS, AUBUSSON, 

BEAUVAIS AND THE LIKE, AND 

NEEDLE-WORKED TAPESTRIES (FOR 

EXAMPLE, PETIT POINT, CROSS STITCH), 

WHETHER OR NOT MADE UP. 

58.06 NARROW WOVEN FABRICS (EXCLUDING 

GOODS OF HEADING NO. 58.07); NARROW 

FABRICS CONSISTING OF WARP WITHOUT 

WEFT ASSEMBLED BY MEANS OF AN 

ADHESIVE (BOLDUCS). 

kg 

kg

5806.10 - Woven pile fabrics (including terry towelling and 

similar terry fabrics) and chenille fabrics 

5806.20 - Other woven fabrics, containing by weight 5 per 

cent or more of elastomeric yarn or rubber 

thread 





5806.40 - Fabrics consisting of warp without weft 

assembled by means of an adhesive (bolducs) 

58.07 LABELS, BADGES AND SIMILAR ARTICLES 

OF TEXTILE MATERIALS, IN THE PIECE, IN 

STRIPS OR CUT TO SHAPE OR SIZE, NOT 

EMBROIDERED. 

5807.10 - Woven kg 

5807.90 - Other kg 

58.08 BRAIDS IN THE PIECE; ORNAMENTAL 

TRIMMINGS IN THE PIECE, WITHOUT 

EMBROIDERY (EXCLUDING KNITTED OR 

CROCHETED); TASSELS, POMPONS AND 

SIMILAR ARTICLES. 

5808.10 - Braids in the piece kg 

5808.90 - Other kg 

58.09 5809.00 WOVEN FABRICS OF METAL THREAD AND 

WOVEN FABRICS OF METALLISED YARN 

OF HEADING NO. 56.05, OF A KIND USED IN 

APPAREL, AS FURNISHING FABRICS OR 

FOR SIMILAR PURPOSES, NOT 


58.10 EMBROIDERY IN THE PIECE, IN STRIPS OR 

IN MOTIFS. 

5810.10 - Embroidery without visible ground kg 

- Other embroidery: 





kg 

kg 

kg 

kg

58.11 5811.00 QUILTED TEXTILE PRODUCTS IN THE 

PIECE, COMPOSED OF ONE OR MORE 

LAYERS OF TEXTILE MATERIALS 

ASSEMBLED WITH PADDING BY STITCHING 

OR OTHERWISE (EXCLUDING EMBROIDERY 

OF HEADING NO. 58.10). 

CHAPTER 59 

IMPREGNATED, COATED, COVERED OR LAMINATED TEXTILE FABRICS; TEXTILE 

ARTICLES OF A KIND SUITABLE FOR INDUSTRIAL USE 

59.01 TEXTILE FABRICS COATED WITH GUM OR 

AMYLACEOUS SUBSTANCES, OF A KIND 

USED FOR THE OUTER COVERS OF BOOKS 

OR THE LIKE; TRACING CLOTH; PREPARED 

PRINTING CANVAS; BUCKRAM AND 

SIMILAR STIFFENED TEXTILE FABRICS OF 

A KIND USED FOR HAT FOUNDATIONS. 

5901.10 - Textile fabrics coated with gum or amylaceous 

substances, of a kind used for the outer covers 

of books or the like 

5901.90 - Other kg 

59.02 TYRE CORD FABRIC OF HIGH TENACITY 

YARN OF NYLON OR OTHER POLYAMIDES, 

POLYESTERS OR VISCOSE RAYON. 

5902.10 - Of nylon or other polyamides kg 

5902.20 - Of polyesters kg 

5902.90 - Other kg 

59.03 TEXTILE FABRICS IMPREGNATED, COATED, 

COVERED OR LAMINATED WITH PLASTICS 


59.02). 

5903.10 - With polyvinyl chloride kg 

5903.20 - With polyurethane kg 


59.04 LINOLEUM, WHETHER OR NOT CUT TO 

SHAPE; FLOOR COVERINGS CONSISTING 

OF A COATING OR COVERING APPLIED ON 

A TEXTILE BACKING, WHETHER OR NOT 

CUT TO SHAPE. 

5904.10 - Linoleum m 2 


kg 

kg

- Other: 

5904.91 - - With a base consisting of needleloom felt or 

non-wovens 

5904.92 - - With other textile base m 2 

59.05 5905.00 TEXTILE WALL COVERINGS. m 2 

59.06 RUBBERISED TEXTILE FABRICS 


59.02). 

5906.10 - Adhesive tape of a width not exceeding 20 cm kg 

- Other: 

5906.91 - - Knitted or crocheted kg 

5906.99 - - Other kg 

59.07 5907.00 TEXTILE FABRICS OTHERWISE 

IMPREGNATED, COATED OR COVERED; 

PAINTED CANVAS BEING THEATRICAL 

SCENERY, STUDIO BACK-CLOTHS OR THE 

LIKE. 

59.08 5908.00 TEXTILE WICKS, WOVEN, PLAITED OR 

KNITTED, FOR LAMPS, STOVES, LIGHTERS, 

CANDLES OR THE LIKE; INCANDESCENT 

GAS MANTLES AND TUBULAR KNITTED 

GAS MANTLE FABRIC THEREFOR, 

WHETHER OR NOT IMPREGNATED. 

59.09 5909.00 TEXTILE HOSEPIPING AND SIMILAR 

TEXTILE TUBING, WITH OR WITHOUT 

LINING, ARMOUR OR ACCESSORIES OF 

OTHER MATERIALS. 

59.10 5910.00 TRANSMISSION OR CONVEYOR BELTS OR 

BELTING, OF TEXTILE MATERIAL, 

WHETHER OR NOT IMPREGNATED, 

COATED, COVERED OR LAMINATED WITH 

PLASTICS, OR REINFORCED WITH METAL 

OR OTHER MATERIAL. 

59.11 TEXTILE PRODUCTS AND ARTICLES, FOR 

TECHNICAL USES, SPECIFIED IN NOTE 7 TO 

THIS CHAPTER. 


m 2 

kg 

kg 

kg 

kg

5911.10 - 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) 

5911.20 - Bolting cloth, whether or not made up kg 


- Textile fabrics and felts, endless or fitted with 

linking devices, of a kind used in paper-making 

or similar machines (for example, for pulp or 

asbestos-cement): 

5911.31 - - Weighing less than 650 g/m 2 kg 

5911.32 - - Weighing 650 g/m 2 or more kg 

5911.40 - Straining cloth of a kind used in oil presses or 

the like, including that of human hair 

5911.90 - Other kg 

CHAPTER 60 

KNITTED OR CROCHETED FABRICS 

60.01 PILE FABRICS, INCLUDING "LONG PILE" 

FABRICS AND TERRY FABRICS, KNITTED 

OR CROCHETED. 

6001.10 - "Long pile" fabrics kg 

- Looped pile fabrics: 




- Other: 




60.02 OTHER KNITTED OR CROCHETED FABRICS. 

6002.10 - Of a width not exceeding 30 cm, containing by 

mass 5 per cent or more of elastomeric yarn or 

rubber thread 

kg 

kg 

kg

6002.20 - Other of a width not exceeding 30 cm kg 

6002.30 - Of a width exceeding 30 cm, containing by mass 

5 per cent or more of elastomeric yarn or rubber 

thread 


- Other fabrics, warp knit (including those made 

on galloon knitting machines): 




6002.49 - - Other kg 

- Other: 




6002.99 - - Other kg 

CHAPTER 61 

ARTICLES OF APPAREL AND CLOTHING ACCESSORIES, KNITTED OR CROCHETED 

61.01 MEN'S OR BOYS' OVERCOATS, 

CAR-COATS, CAPES, CLOAKS, ANORAKS 

(INCLUDING SKI-JACKETS), 

WIND-CHEATERS, WIND-JACKETS AND 

SIMILAR ARTICLES, KNITTED OR 

CROCHETED (EXCLUDING THOSE OF 


6101.10 - Of wool or fine animal hair u 

6101.20 - Of cotton u 

6101.30 - Of man-made fibres u 

6101.90 - Of other textile materials u 

61.02 WOMEN'S OR GIRLS' OVERCOATS, 




SIMILAR ARTICLES, KNITTED OR 

CROCHETED (EXCLUDING THOSE OF 


kg





61.03 MEN'S OR BOYS' SUITS, ENSEMBLES, 

JACKETS, BLAZERS, TROUSERS, BIB AND 

BRACE OVERALLS, BREECHES AND 

SHORTS (EXCLUDING SWIMWEAR), 

KNITTED OR CROCHETED. 

- Suits: 

6103.11 - - Of wool or fine animal hair u 

6103.12 - - Of synthetic fibres u 

6103.19 - - Of other textile materials u 

- Ensembles: 


6103.22 - - Of cotton u 



- Jackets and blazers: 






- Trousers, bib and brace overalls, breeches and 

shorts: 




6103.49 - - Of other textile materials u

61.04 WOMEN'S OR GIRLS' SUITS, ENSEMBLES, 

JACKETS, DRESSES, SKIRTS, DIVIDED 

SKIRTS, TROUSERS, BIB AND BRACE 

OVERALLS, BREECHES AND SHORTS 

(EXCLUDING SWIMWEAR), KNITTED OR 

CROCHETED. 

- Suits: 

6104.11 - - Of wool or fine animal hair u 

6104.12 - - Of cotton u 

6104.13 - - Of synthetic fibres u 

6104.19 - - Of other textile materials u 

- Ensembles: 


6104.22 - - Of cotton u 



- Jackets: 


6104.32 - - Of cotton u 



- Dresses: 


6104.42 - - Of cotton u 


6104.44 - - Of artificial fibres u 


- Skirts and divided skirts: 


6104.52 - - Of cotton u 



6104.59 - - Of other textile material u 



shorts: 


6104.62 - - Of cotton u 



61.05 MEN'S OR BOYS' SHIRTS, KNITTED OR 

CROCHETED. 




61.06 WOMEN'S OR GIRLS' BLOUSES, SHIRTS 

AND SHIRT-BLOUSES, KNITTED OR 

CROCHETED. 




61.07 MEN'S OR BOYS' UNDERPANTS, BRIEFS, 

NIGHTSHIRTS, PYJAMAS, BATHROBES, 

DRESSING GOWNS AND SIMILAR 

ARTICLES, KNITTED OR CROCHETED. 

- Underpants and briefs: 

6107.11 - - Of cotton u 

6107.12 - - Of man-made fibres u 


- Nightshirts and pyjamas: 

6107.21 - - Of cotton u 



- Other: 

6107.91 - - Of cotton u



61.08 WOMEN'S OR GIRLS' SLIPS, PETTICOATS, 

BRIEFS, PANTIES, NIGHTDRESSES, 

PYJAMAS, NÉGLIGÉS, BATHROBES, 


ARTICLES, KNITTED OR CROCHETED. 

- Slips and petticoats: 




- Briefs and panties u 

6108.21 - - Of cotton u 



- Nightdresses and pyjamas: 

6108.31 - - Of cotton u 



- Other: 

6108.91 - - Of cotton u 



61.09 T-SHIRTS, SINGLETS AND OTHER VESTS, 




61.10 JERSEYS, PULLOVERS, CARDIGANS, 

WAISTCOATS AND SIMILAR ARTICLES, 




6110.30 - Of man-made fibres u


61.11 BABIES' GARMENTS AND CLOTHING 

ACCESSORIES, KNITTED OR CROCHETED. 


6111.20 - Of cotton kg 

6111.30 - Of synthetic fibres kg 


61.12 TRACK SUITS, SKI SUITS AND SWIMWEAR, 


- Track suits: 

6112.11 - - Of cotton u 



6112.20 - Ski suits u 

- Men's or boys' swimwear: 



- Women's or girls' swimwear: 



61.13 6113.00 GARMENTS, MADE UP OF KNITTED OR 

CROCHETED FABRICS OF HEADING NO. 

59.03, 59.06 OR 59.07. 

61.14 OTHER GARMENTS, KNITTED OR 

CROCHETED. 



6114.30 - Of man-made fibres kg 



kg

61.15 PANTY HOSE, TIGHTS, STOCKINGS, SOCKS 

AND OTHER HOSIERY, INCLUDING 

STOCKINGS FOR VARICOSE VEINS AND 

FOOTWEAR WITHOUT APPLIED SOLES, 


- Panty hose and tights: 

6115.11 - - Of synthetic fibres, measuring per single yarn 

less than 67 decitex 

6115.12 - - Of synthetic fibres, measuring per single yarn 

67 decitex or more 


6115.20 - Women's full-length or knee-length hosiery, 

measuring per single yarn less than 67 decitex 

- Other: 



6115.93 - - Of synthetic fibres kg 


61.16 GLOVES, MITTENS AND MITTS, KNITTED OR 

CROCHETED. 

6116.10 - Impregnated, coated or covered with plastics or 

rubber 

- Other: 





61.17 OTHER MADE UP CLOTHING 

ACCESSORIES, KNITTED OR CROCHETED; 

KNITTED OR CROCHETED PARTS OF 

GARMENTS OR OF CLOTHING 

ACCESSORIES. 

6117.10 - Shawls, scarves, mufflers, mantillas, veils and 

the like 

6117.20 - Ties, bow ties and cravats kg 


kg 

kg 

kg 

kg 

u

6117.80 - Other accessories kg 

6117.90 - Parts kg 

CHAPTER 62 

ARTICLES OF APPAREL AND CLOTHING ACCESSORIES, NOT KNITTED OR 

CROCHETED 

62.01 MEN'S OR BOYS' OVERCOATS, 




SIMILAR ARTICLES (EXCLUDING THOSE OF 



- Overcoats, raincoats, car-coats, capes, cloaks 

and similar articles: 


6201.12 - - Of cotton u 



- Other: 


6201.92 - - Of cotton u 



62.02 WOMEN'S OR GIRLS' OVERCOATS, 




SIMILAR ARTICLES (EXCLUDING THOSE OF 


- Overcoats, raincoats, car-coats, capes, cloaks, 

and similar articles: 


6202.12 - - Of cotton u 


6202.19 - - Of other textile materials u

- Other: 


6202.92 - - Of cotton u 



62.03 MEN'S OR BOYS' SUITS, ENSEMBLES, 

JACKETS, BLAZERS, TROUSERS, BIB AND 

BRACE OVERALLS, BREECHES AND 

SHORTS (EXCLUDING SWIMWEAR). 

- Suits: 




Ensembles: 












shorts: 




6203.49 - - Of other textile materials u

62.04 WOMEN'S OR GIRLS' SUITS, ENSEMBLES, 

JACKETS, DRESSES, SKIRTS, DIVIDED 

SKIRTS, TROUSERS, BIB AND BRACE 

OVERALLS, BREECHES AND SHORTS 

(EXCLUDING SWIMWEAR). 

- Suits: 


6204.12 - - Of cotton u 



- Ensembles: 


6204.22 - - Of cotton u 





6204.32 - - Of cotton u 



- Dresses: 


6204.42 - - Of cotton u 


6204.44 - - Of artificial fibres u 


- Skirts and divided skirts: 


6204.52 - - Of cotton u 






shorts: 


6204.62 - - Of cotton u 



62.05 MEN'S OR BOYS' SHIRTS. 




6205.90 - Of other textile materials 

62.06 WOMEN'S OR GIRLS' BLOUSES, SHIRTS 

AND SHIRT-BLOUSES. 

6206.10 - Of silk or silk waste u 





62.07 MEN'S OR BOYS' SINGLETS AND OTHER 

VESTS, UNDERPANTS, BRIEFS, 

NIGHTSHIRTS, PYJAMAS, BATHROBES, 


ARTICLES. 

- Underpants and briefs: 

6207.11 - - Of cotton u 


- Nightshirts and pyjamas: 

6207.21 - - Of cotton u 



- Other:




62.08 WOMEN'S OR GIRLS' SINGLETS AND 

OTHER VESTS, SLIPS, PETTICOATS, 

BRIEFS, PANTIES, NIGHTDRESSES, 

PYJAMAS, NÉGLIGÉS, BATHROBES, 


ARTICLES. 

- Slips and petticoats: 



- Nightdresses and pyjamas: 

6208.21 - - Of cotton u 



- Other: 




62.09 BABIES' GARMENTS AND CLOTHING 

ACCESSORIES. 



6209.30 - Of synthetic fibres kg 


62.10 GARMENTS, MADE UP OF FABRICS OF 

HEADING NO. 56.02, 56.03, 59.03, 59.06 OR 

59.07. 

6210.10 - Of fabrics of heading No. 56.02 or 56.03 kg 

6210.20 - Other garments, of the type described in 

subheadings 6201.11 to 6201.19 


u

6210.30 - Other garments, of the type described in 

subheadings 6202.11 to 6202.19 

6210.40 - Other men's or boys' garments kg 

6210.50 - Other women's or girls' garments kg 

62.11 TRACKSUITS, SKI SUITS AND SWIMWEAR; 

OTHER GARMENTS. 

- Swimwear: 

6211.11 - - Men's or boys' u 

6211.12 - - Women's or girls' u 

6211.20 - Ski suits u 

- Other garments, men's or boys': 





- Other garments, women's or girls': 





62.12 BRASSIÈRES, GIRDLES, CORSETS, 

BRACES, SUSPENDERS, GARTERS AND 

SIMILAR ARTICLES AND PARTS THEREOF, 

WHETHER OR NOT KNITTED OR 

CROCHETED. 

6212.10 - Brassières kg 

6212.20 - Girdles and panty-girdles kg 

6212.30 - Corselettes kg 

6212.90 - Other kg 

62.13 HANDKERCHIEFS. 

6213.10 - Of silk or silk waste kg 



u


62.14 SHAWLS, SCARVES, MUFFLERS, 

MANTILLAS, VEILS AND THE LIKE. 

6214.10 - Of silk or silk waste u 


6214.30 - Of synthetic fibres u 

6214.40 - Of artificial fibres u 


62.15 TIES, BOW TIES AND CRAVATS. 

6215.10 - Of silk or silk waste kg 

6215.20 - Of man-made fibres kg 


62.16 6216.00 GLOVES, MITTENS AND MITTS. kg 

62.17 OTHER MADE UP CLOTHING 

ACCESSORIES; PARTS OF GARMENTS OR 

OF CLOTHING ACCESSORIES (EXCLUDING 

THOSE OF HEADING NO. 62.12). 

6217.10 - Accessories kg 

6217.90 - Parts kg 

CHAPTER 63 

OTHER MADE UP TEXTILE ARTICLES; SETS; WORN CLOTHING AND WORN TEXTILE 

ARTICLES; RAGS 

63.01 BLANKETS AND TRAVELLING RUGS. 

6301.10 - Electric blankets u 

6301.20 - Blankets (excluding electric blankets) and 

travelling rugs, of wool or of fine animal hair 


travelling rugs, of cotton 


travelling rugs, of synthetic fibres 

6301.90 - Other blankets and travelling rugs kg 


kg 

kg 

kg

63.02 BED LINEN, TABLE LINEN, TOILET LINEN 

AND KITCHEN LINEN. 

6302.10 - Bed linen, knitted or crocheted kg 

- Other bed linen, printed: 




- Other bed linen: 




6302.40 - Table linen, knitted or crocheted kg 

- Other table linen: 


6302.52 - - Of flax kg 



6302.60 - Toilet linen and kitchen linen, of terry towelling 

or similar terry fabrics, of cotton 

- Other: 


6302.92 - - Of flax kg 



63.03 CURTAINS (INCLUDING DRAPES) AND 

INTERIOR BLINDS; CURTAIN OR BED 

VALANCES. 

- Knitted or crocheted: 

6303.11 - - Of cotton kg 

6303.12 - - Of synthetic fibres kg 

6303.19 - - Of other textile materials kg 


kg

- Other: 

6303.91 - - Of cotton kg 

6303.92 - - Of synthetic fibres kg 

6303.99 - - Of other textile materials kg 

63.04 OTHER FURNISHING ARTICLES 


94.04). 

- Bedspreads: 


6304.19 - - Other kg 

- Other: 


6304.92 - - Not knitted or crocheted, of cotton kg 

6304.93 - - Not knitted or crocheted, of synthetic fibres kg 

6304.99 - - Not knitted or crocheted, of other textile 

materials 

63.05 SACKS AND BAGS, OF A KIND USED FOR 

THE PACKING OF GOODS. 

6305.10 - Of jute or of other textile bast fibres of heading 

No. 53.03 


- Of man-made textile materials: 

6305.32 - - Flexible intermediate bulk containers kg 

6305.33 - - Other, of polyethylene or polypropylene strip 

or the like 

6305.39 - - Other kg 


63.06 TARPAULINS, AWNINGS AND SUNBLINDS; 

TENTS; SAILS FOR BOATS, SAILBOARDS 

OR LANDCRAFT; CAMPING GOODS. 


- Tarpaulins, awnings and sunblinds: 



kg 

kg 

kg


- Tents: 




- Sails: 



- Pneumatic mattresses: 



- Other: 



63.07 OTHER MADE UP ARTICLES, INCLUDING 

DRESS PATTERNS. 

6307.10 - Floor-cloths, dish-cloths, dusters and similar 

cleaning cloths 

6307.20 - Life-jackets and life-belts kg 

6307.90 - Other kg 



SETS 

63.08 6308.00 SETS CONSISTING OF WOVEN FABRIC AND 

YARN, WHETHER OR NOT WITH 

ACCESSORIES, FOR MAKING UP INTO 

RUGS, TAPESTRIES, EMBROIDERED TABLE 

CLOTHS OR SERVIETTES, OR SIMILAR 

TEXTILE ARTICLES, PUT UP IN PACKINGS 



WORN CLOTHING AND WORN TEXTILE ARTICLES; RAGS 

63 09 6309 00 WORN CLOTHING AND OTHER WORN k 

kg 

kg

63.09 6309.00 WORN CLOTHING AND OTHER WORN 

ARTICLES. 

63.10 USED OR NEW RAGS, SCRAP TWINE, 

CORDAGE, ROPE AND CABLES AND WORN 

OUT ARTICLES OF TWINE, CORDAGE, ROPE 

OR CABLES, OF TEXTILE MATERIALS. 

6310.10 - Sorted kg 

6310.90 - Other kg 


kg

SECTION XII 

FOOTWEAR, HEADGEAR, UMBRELLAS, SUN UMBRELLAS, WALKING-STICKS, 

SEAT-STICKS, WHIPS, RIDING-CROPS AND PARTS THEREOF; PREPARED 

FEATHERS AND ARTICLES MADE THEREWITH; ARTIFICIAL FLOWERS; ARTICLES 

OF HUMAN HAIR 

CHAPTER 64 

FOOTWEAR, GAITERS AND THE LIKE; PARTS OF SUCH ARTICLES 

64.01 WATERPROOF FOOTWEAR WITH OUTER 

SOLES AND UPPERS OF RUBBER OR OF 

PLASTICS, THE UPPERS OF WHICH ARE 

NEITHER FIXED TO THE SOLE NOR 

ASSEMBLED BY STITCHING, RIVETING, 

NAILING, SCREWING, PLUGGING OR 

SIMILAR PROCESSES. 

6401.10 - Footwear incorporating a protective metal 

toe-cap 

- Other footwear: 

6401.91 - - Covering the knee 2u 

6401.92 - - Covering the ankle but not covering the knee 2u 

6401.99 - - Other 2u 

64.02 OTHER FOOTWEAR WITH OUTER SOLES 

AND UPPERS OF RUBBER OR PLASTICS. 

- Sports footwear: 

6402.12 - - Ski-boots, cross-country ski footwear and 

snowboard boots 

6402.19 - - Other 2u 

6402.20 - Footwear with upper straps or thongs 

assembled to the sole by means of plugs 

6402.30 - Other footwear, incorporating a protective metal 

toe-cap 


6402.91 - - Covering the ankle 2u 

6402.99 - - Other 2u 

64.03 FOOTWEAR, WITH OUTER SOLES OF 

RUBBER, PLASTICS, LEATHER OR 

COMPOSITION LEATHER AND UPPERS OF 

LEATHER. 


2u 

2u 

2u 

2u

- Sports footwear: 

6403.12 - - Ski-boots, cross-country ski footwear and 

snowboard boots 

6403.19 - - Other 

6403.20 - Footwear with outer soles of leather, and uppers 

which consist of leather straps across the instep 

and around the big toe 

6403.30 - Footwear made on a base or platform of wood, 

not having an inner sole or a protective metal 

toe-cap 

6403.40 - Other footwear, incorporating a protective metal 

toe-cap 


- Other footwear with outer soles of leather: 

6403.51 - - Covering the ankle 2u 

6403.59 - - Other 2u 


6403.91 - - Covering the ankle 2u 

6403.99 - - Other 2u 

64.04 FOOTWEAR WITH OUTER SOLES OR 

RUBBER, PLASTICS, LEATHER OR 

COMPOSITION LEATHER AND UPPERS OF 

TEXTILE MATERIALS. 

- Footwear with outer soles of rubber or plastics: 

6404.11 - - Sports footwear; tennis shoes, basketball 

shoes, gym shoes, training shoes and the 

like 

6404.19 - - Other 2u 

6404.20 - Footwear with outer soles of leather or 

composition leather 

64.05 OTHER FOOTWEAR. 

6405.10 - With uppers of leather or composition leather 2u 

6405.20 - With uppers of textile materials 2u 

6405.90 - Other 2u 

2u 

2u 

2u 

2u 

2u 

2u

64.06 PARTS OF FOOTWEAR (INCLUDING 

UPPERS WHETHER OR NOT ATTACHED TO 

SOLES OTHER THAN OUTER SOLES); 

REMOVABLE IN-SOLES, HEEL CUSHIONS 

AND SIMILAR ARTICLES; GAITERS, 

LEGGINGS AND SIMILAR ARTICLES, AND 

PARTS THEREOF. 

6406.10 - Uppers and parts thereof (excluding stiffeners) kg 

6406.20 - Outer soles and heels, of rubber or plastic kg 

- Other: 

6406.91 - - Of wood kg 

6406.99 - - Of other materials kg 


CHAPTER 65 

HEADGEAR AND PARTS THEREOF 

65.01 6501.00 HAT-FORMS, HAT BODIES AND HOODS OF 

FELT, NEITHER BLOCKED TO SHAPE NOR 

WITH MADE BRIMS; PLATEAUX AND 

MANCHONS (INCLUDING SLIT MANCHONS), 

OF FELT. 

65.02 6502.00 HAT-SHAPES, PLAITED OR MADE BY 

ASSEMBLING STRIPS OF ANY MATERIAL, 

NEITHER BLOCKED TO SHAPE, NOR WITH 

MADE BRIMS, NOR LINED, NOR TRIMMED. 

65.03 6503.00 FELT HATS AND OTHER FELT HEADGEAR, 

MADE FROM THE HAT BODIES, HOODS OF 

PLATEAUX OF HEADING NO. 65.01, 

WHETHER OR NOT LINED OR TRIMMED. 

65.04 6504.00 HATS AND OTHER HEADGEAR, PLAITED OR 

MADE BY ASSEMBLING STRIPS OF ANY 

MATERIAL, WHETHER OR NOT LINED OR 

TRIMMED. 

65.05 HATS AND OTHER HEADGEAR, KNITTED 

OR CROCHETED, OR MADE UP FROM LACE, 

FELT OR OTHER TEXTILE FABRIC, IN THE 

PIECE (BUT NOT IN STRIPS), WHETHER OR 

NOT LINED OR TRIMMED; HAIR-NETS OF 

ANY MATERIAL, WHETHER OR NOT LINED 

OR TRIMMED. 

6505.10 - Hair-nets kg 


kg 

kg 

u 

kg

65.06 OTHER HEADGEAR, WHETHER OR NOT 

LINED OR TRIMMED. 

6506.10 - Safety headgear u 

- Other: 

6506.91 - - Of rubber or of plastics kg 

6506.92 - - Of furskin kg 

6506.99 - - Of other materials kg 

65.07 6507.00 HEAD-BANDS, LININGS, COVERS, HAT 

FOUNDATIONS, HAT FRAMES, PEAKS 

AND CHINSTRAPS, FOR HEADGEAR. 

CHAPTER 66 

UMBRELLAS, SUN UMBRELLAS, WALKING-STICKS, SEAT-STICKS, WHIPS, 

RIDING-CROPS AND PARTS THEREOF 

66.01 UMBRELLAS AND SUN UMBRELLAS 

(INCLUDING WALKING-STICK UMBRELLAS, 

GARDEN UMBRELLAS AND SIMILAR 

UMBRELLAS). 

6601.10 - Garden or similar umbrellas u 

- Other: 

6601.91 - - Having a telescopic shaft u 

6601.99 - - Other u 

66.02 6602.00 WALKING-STICKS, SEAT-STICKS, WHIPS, 

RIDING-CROPS AND THE LIKE. 

66.03 PARTS, TRIMMINGS AND ACCESSORIES OF 

ARTICLES OF HEADING NO. 66.01 OR 66.02. 

6603.10 - Handles and knobs kg 

6603.20 - Umbrella frames, including frames mounted on 

shafts (sticks) 


CHAPTER 67 

PREPARED FEATHERS AND DOWN AND ARTICLES MADE OF FEATHERS OR OF 

DOWN; ARTIFICIAL FLOWERS; ARTICLES OF HUMAN HAIR 

67 01 SKINS AND OTHER PARTS OF BIRDS WITH k 


u 

kg

67.01 SKINS AND OTHER PARTS OF BIRDS WITH 

THEIR FEATHERS OR DOWN, FEATHERS, 

PARTS OF FEATHERS, DOWN AND 

ARTICLES THEREOF (EXCLUDING GOODS 

OF HEADING NO. 05.05 AND WORKED 

QUILLS AND SCAPES). 

67.02 ARTIFICIAL FLOWERS, FOLIAGE AND FRUIT 

AND PARTS THEREOF; ARTICLES MADE OF 

ARTIFICIAL FLOWERS, FOLIAGE OR FRUIT. 

6702.10 - Of plastics kg 

6702.90 - Of other materials kg 

67.03 HUMAN HAIR, DRESSED, THINNED, 

BLEACHED OR OTHERWISE WORKED; 

WOOL OR OTHER ANIMAL HAIR OR OTHER 

TEXTILE MATERIALS, PREPARED FOR USE 

IN MAKING WIGS OR THE LIKE. 

67.04 WIGS, FALSE BEARDS, EYEBROWS AND 

EYELASHES, SWITCHES AND THE LIKE, OF 

HUMAN OR ANIMAL HAIR OR OF TEXTILE 

MATERIALS; ARTICLES OF HUMAN HAIR 


INCLUDED. 

- Of synthetic textile materials: 

6704.11 - - Complete wigs kg 

6704.19 - - Other kg 

6704.20 - Of human hair kg 

6704.90 - Of other materials kg 


kg 

kg

MATERIALS; CERAMIC PRODUCTS; GLASS AND GLASSWARE 

CHAPTER 68 

ARTICLES OF STONE, PLASTER, CEMENT, ASBESTOS, MICA OR SIMILAR 

MATERIALS 

68.01 6801.00 SETTS, CURBSTONES AND FLAGSTONES, 

OF NATURAL STONE (EXCLUDING SLATE). 

68.02 WORKED MONUMENTAL OR BUILDING 

STONE (EXCLUDING SLATE) AND ARTICLES 

THEREOF (EXCLUDING GOODS OF 

HEADING NO. 68.01); MOSAIC CUBES AND 

THE LIKE, OF NATURAL STONE (INCLUDING 

SLATE), WHETHER OR NOT ON A BACKING; 

ARTIFICIALLY COLOURED GRANULES, 

CHIPPINGS AND POWDER, OF NATURAL 

STONE (INCLUDING SLATE). 

6802.10 - Tiles, cubes and similar articles, whether or not 

rectangular (including square), the largest 

surface area of which is capable of being 

enclosed in a square the side of which is less 

than 7 cm; artificially coloured granules, 

chippings and powder 


- Other monumental or building stone and articles 

thereof, simply cut or sawn, with a flat or even 

surface: 

6802.21 - - Marble, travertine and alabaster kg 

6802.22 - - Other calcareous stone kg 

6802.23 - - Granite kg 

6802.29 - - Other stone kg 

- Other: 

6802.91 - - Marble, travertine and alabaster kg 

6802.92 - - Other calcareous stone kg 

6802.93 - - Granite kg 

6802.99 - - Other stone kg 

68.03 6803.00 WORKED SLATE AND ARTICLES OF SLATE 

OR OF AGGLOMERATED SLATE. 

kg 

kg 

kg

68.04 MILLSTONES, GRINDSTONES, GRINDING 

WHEELS AND THE LIKE, WITHOUT 

FRAMEWORKS, FOR GRINDING, 

SHARPENING, POLISHING, TRUEING OR 

CUTTING, HAND SHARPENING OR 

POLISHING STONES, AND PARTS 

THEREOF, OF NATURAL STONE, OF 

AGGLOMERATED NATURAL OR ARTIFICIAL 

ABRASIVES, OR OF CERAMICS, WITH OR 

WITHOUT PARTS OF OTHER MATERIALS. 

6804.10 - Millstones and grindstones for milling, grinding 

or pulping 


- Other millstones, grindstones, grinding wheels 

and the like: 

6804.21 - - Of agglomerated synthetic or natural 

diamond 

6804.22 - - Of other agglomerated abrasives or of 

ceramics 

6804.23 - - Of natural stone kg 

6804.30 - Hand sharpening or polishing stones kg 

68.05 NATURAL OR ARTIFICIAL ABRASIVE 

POWDER OR GRAIN, ON A BASIS OF 

TEXTILE MATERIAL, OF PAPER, OF 

PAPERBOARD OR OF OTHER MATERIALS, 

WHETHER OR NOT CUT TO SHAPE OR 

SEWN OR OTHERWISE MADE UP. 

6805.10 - On a base of woven textile fabrics only kg 

6805.20 - On a base of paper or paperboard only kg 

6805.30 - On a base of other materials kg 

68.06 SLAG WOOL, ROCK WOOL AND SIMILAR 

MINERAL WOOLS; EXFOLIATED 

VERMICULITE, EXPANDED CLAYS, FOAMED 

SLAG AND SIMILAR EXPANDED MINERAL 

MATERIALS; MIXTURES AND ARTICLES OF 

HEAT-INSULATING, SOUND-INSULATING OR 

SOUND-ABSORBING MINERAL MATERIALS 

(EXCLUDING THOSE OF HEADING NO. 68.11 

OR 68.12 OR OF CHAPTER 69). 

6806.10 - Slag wool, rock wool and similar mineral wools 

(including intermixtures thereof), in bulk, sheets 

or rolls 

kg 

kg 

kg 

kg

6806.20 - Exfoliated vermiculite, expanded clays, foamed 

slag and similar expanded mineral materials 

(including intermixtures thereof) 

6806.90 - Other kg 

68.07 ARTICLES OF ASPHALT OR OF SIMILAR 

MATERIAL (FOR EXAMPLE, PETROLEUM 

BITUMEN OR COAL TAR PITCH). 

6807.10 - In rolls kg 

6807.90 - Other kg 

68.08 6808.00 PANELS, BOARDS, TILES, BLOCKS AND 

SIMILAR ARTICLES OF VEGETABLE FIBRE, 

OF STRAW OR OF SHAVINGS, CHIPS, 

PARTICLES, SAWDUST OR OTHER WASTE, 

OF WOOD, AGGLOMERATED WITH 

CEMENT, PLASTER OR OTHER MINERAL 

BINDERS. 

68.09 ARTICLES OF PLASTER OR OF 

COMPOSITIONS BASED ON PLASTER. 


- Boards, sheets, panels, tiles and similar articles, 

not ornamented: 

6809.11 - - Faced or reinforced with paper or paperboard 

only 

6809.19 - - Other kg 

6809.90 - Other articles kg 

68.10 ARTICLES OF CEMENT, OF CONCRETE OR 

OF ARTIFICIAL STONE, WHETHER OR NOT 

REINFORCED. 

- Tiles, flagstones, bricks and similar articles: 

6810.11 - - Building blocks and bricks kg 

6810.19 - - Other kg 

- Other articles: 

6810.91 - - Prefabricated structural components for 

building or civil engineering 

6810.99 - - Other kg 

68.11 ARTICLES OF ASBESTOS-CEMENT, OF 

CELLULOSE FIBRE-CEMENT OR THE LIKE. 

kg 

kg 

kg 

kg

6811.10 - Corrugated sheets kg 

6811.20 - Other sheets, panels, tiles and similar articles kg 

6811.30 - Tubes, pipes and tube or pipe fittings kg 

6811.90 - Other articles kg 

68.12 FABRICATED ASBESTOS FIBRES; 

MIXTURES WITH A BASIS OF ASBESTOS OR 

WITH A BASIS OF ASBESTOS AND 

MAGNESIUM CARBONATE; ARTICLES OF 

SUCH MIXTURES OR OF ASBESTOS (FOR 

EXAMPLE, THREAD, WOVEN FABRIC, 

CLOTHING, HEADGEAR, FOOTWEAR, 

GASKETS), WHETHER OR NOT 

REINFORCED (EXCLUDING GOODS OF 

HEADING NO. 68.11 OR 68.13). 

6812.10 - Fabricated asbestos fibres; mixtures with a basis 

of asbestos or with a basis of asbestos and 

magnesium carbonate 

6812.20 - Yarn and thread kg 

6812.30 - Cords and string, whether or not plaited kg 

6812.40 - Woven or knitted fabric kg 

6812.50 - Clothing, clothing accessories footwear and 

headgear 

6812.60 - Paper, millboard and felt kg 

6812.70 - Compressed asbestos fibre jointing, in sheets or 

rolls 

6812.90 - Other kg 

68.13 FRICTION MATERIAL AND ARTICLES 

THEREOF (FOR EXAMPLE, SHEETS, ROLLS, 

STRIPS, SEGMENTS, DISCS, WASHERS, 

PADS), NOT MOUNTED, FOR BRAKES, FOR 

CLUTCHES OR THE LIKE, WITH A BASIS OF 

ASBESTOS, OF OTHER MINERAL 

SUBSTANCES OR OF CELLULOSE, 

WHETHER OR NOT COMBINED WITH 

TEXTILE OR OTHER MATERIALS. 

6813.10 - Brake linings and pads kg 

6813.90 - Other kg 


kg 

kg 

kg

68.14 WORKED MICA AND ARTICLES OF MICA, 

INCLUDING AGGLOMERATED OR 

RECONSTITUTED MICA, WHETHER OR NOT 

ON A SUPPORT OF PAPER, PAPERBOARD 

OR OTHER MATERIALS. 

6814.10 - Plates, sheets and strips of agglomerated or 

reconstituted mica, whether or not on a support 

6814.90 - Other kg 

68.15 ARTICLES OF STONE OR OF OTHER 

MINERAL SUBSTANCES (INCLUDING 

CARBON FIBRES, ARTICLES OF CARBON 

FIBRES AND ARTICLES OF PEAT), NOT 


6815.10 - Non-electrical articles of graphite or other 

carbon 

6815.20 - Articles of peat kg 

- Other articles: 

6815.91 - - Containing magnesite, dolomite or chromite kg 

6815.99 - - Other kg 


CHAPTER 69 

CERAMIC PRODUCTS 

SUB-CHAPTER I 

GOODS OF SILICEOUS FOSSIL MEALS OR OF SIMILAR SILICEOUS EARTHS, AND 

REFRACTORY GOODS 

69.01 6901.00 BRICKS, BLOCKS, TILES AND OTHER 

CERAMIC GOODS OF SILICEOUS FOSSIL 

MEALS (FOR EXAMPLE, KIESELGUHR, 

TRIPOLITE OR DIATOMITE) OR OF SIMILAR 

SILICEOUS EARTHS. 

69.02 REFRACTORY BRICKS, BLOCKS, TILES 

AND SIMILAR REFRACTORY CERAMIC 

CONSTRUCTIONAL GOODS (EXCLUDING 

THOSE OF SILICEOUS FOSSIL MEALS OR 

SIMILAR SILICEOUS EARTHS). 

6902.10 - Containing by mass, singly or together, more 

than 50 per cent of the elements Mg, Ca or Cr, 

expressed as MgO, CaO or Cr 2 O 3 

kg 

kg 

kg 

kg

6902.20 - Containing by mass more than 50 per cent of 

alumina (Al 2 O 3 ), of silica (SiO 2 ) or of a mixture 

or compound of these products 

6902.90 - Other kg 

69.03 OTHER REFRACTORY CERAMIC GOODS 

(FOR EXAMPLE, RETORTS, CRUCIBLES, 

MUFFLES, NOZZLES, PLUGS, SUPPORTS, 

CUPELS, TUBES, PIPES, SHEATHS AND 

RODS) (EXCLUDING THOSE OF SILICEOUS 

FOSSIL MEALS OR OF SIMILAR SILICEOUS 

EARTHS). 

6903.10 - Containing by weight more than 50% of graphite 

or other carbon or of a mixture of these products 

6903.20 - Containing by mass more than 50 per cent of 

alumina (Al 2 O 3 ) or of a mixture or compound of 

alumina and of silica (SiO 2 ) 




OTHER CERAMIC PRODUCTS 

69.04 CERAMIC BUILDING BRICKS, FLOORING 

BLOCKS, SUPPORT OR FILLER TILES AND 

THE LIKE. 

6904.10 - Building bricks 1000u 

6904.90 - Other kg 

69.05 ROOFING TILES, CHIMNEY-POTS, COWLS, 

CHIMNEY LINERS, ARCHITECTURAL 

ORNAMENTS AND OTHER CERAMIC 

CONSTRUCTIONAL GOODS. 

6905.10 - Roofing tiles kg 

6905.90 - Other kg 

69.06 6906.00 CERAMIC PIPES, CONDUITS, GUTTERING 

AND PIPE FITTINGS. 

69.07 UNGLAZED CERAMIC FLAGS AND PAVING, 

HEARTH OR WALL TILES; UNGLAZED 

CERAMIC MOSAIC CUBES AND THE LIKE, 

WHETHER OR NOT ON A BACKING. 

kg 

kg 

kg 

kg


rectangular, the largest surface area of which is 

capable of being enclosed in a square the side 

of which is less than 7 cm 

6907.90 - Other m 2 

69.08 GLAZED CERAMIC FLAGS AND PAVING, 

HEARTH OR WALL TILES; GLAZED 

CERAMIC MOSAIC CUBES AND THE LIKE, 

WHETHER OR NOT ON A BACKING. 


rectangular, the largest surface area of which is 

capable of being enclosed in a square the side 

of which is less than 7 cm 

6908.90 - Other m 2 

69.09 CERAMIC WARES FOR LABORATORY, 

CHEMICAL OR OTHER TECHNICAL USES; 

CERAMIC TROUGHS, TUBS AND SIMILAR 

RECEPTACLES OF A KIND USED IN 

AGRICULTURE; CERAMIC POTS, JARS AND 

SIMILAR ARTICLES OF A KIND USED FOR 

THE CONVEYANCE OR PACKING OF 

GOODS. 


- Ceramic wares for laboratory, chemical or other 

technical uses: 

6909.11 - - Of porcelain or china kg 

6909.12 - - Articles having a hardness equivalent to 9 or 

more on the Mohs scale 

6909.19 - - Other kg 

6909.90 - Other kg 

69.10 CERAMIC SINKS, WASH BASINS, WASH 

BASIN PEDESTALS, BATHS, BIDETS, 

WATER CLOSET PANS, FLUSHING 

CISTERNS, URINALS AND SIMILAR 

SANITARY FIXTURES. 

6910.10 - Of porcelain or china u 

6910.90 - Other u 

69.11 TABLEWARE, KITCHENWARE, OTHER 

HOUSEHOLD ARTICLES AND TOILET 

ARTICLES, OF PORCELAIN OR CHINA. 

m 2 

m 2 

kg

6911.10 - Tableware and kitchenware kg 

6911.90 - Other kg 

69.12 6912.00 CERAMIC TABLEWARE, KITCHENWARE, 

OTHER HOUSEHOLD ARTICLES AND 

TOILET ARTICLES (EXCLUDING THOSE OF 

PORCELAIN OR CHINA) 

69.13 STATUETTES AND OTHER ORNAMENTAL 

CERAMIC ARTICLES. 

6913.10 - Of porcelain or china kg 

6913.90 - Other kg 

69.14 OTHER CERAMIC ARTICLES. 

6914.10 - Of porcelain or china kg 

6914.90 - Other kg 


CHAPTER 70 

GLASS AND GLASSWARE 

70.01 7001.00 CULLET AND OTHER WASTE AND SCRAP 

OF GLASS; GLASS IN THE MASS. 

70.02 GLASS IN BALLS (EXCLUDING 

MICROSPHERES OF HEADING NO. 70.18), 

RODS AND TUBES, UNWORKED. 

7002.10 - Balls kg 

7002.20 - Rods kg 

- Tubes: 

7002.31 - - Of fused quartz or other fused silica kg 

7002.32 - - Of other glass having a linear coefficient of 

expansion not exceeding 5 x 10 -6 per Kelvin 

within a temperature range of 0°C to 300°C 

7002.39 - - Other kg 

70.03 CAST GLASS AND ROLLED GLASS, IN 

SHEETS OR PROFILES, WHETHER OR NOT 

HAVING AN ABSORBENT, REFLECTING OR 

NONREFLECTING LAYER, BUT NOT 

OTHERWISE WORKED. 

- Non-wired sheets: 

kg 

kg

7003.12 - - Coloured throughout the mass (body tinted), 

opacified, flashed or having an absorbent, 

reflecting or non-reflecting layer 


7003.20 - Wired sheets m 2 

7003.30 - Profiles m 2 

70.04 DRAWN GLASS AND BLOWN GLASS, IN 

SHEETS, WHETHER OR NOT HAVING AN 

ABSORBENT, REFLECTING OR 

NON-REFLECTING LAYER, BUT NOT 

OTHERWISE WORKED. 

7004.20 - Glass, coloured throughout the mass (body 

tinted), opacified, flashed or having an 

absorbent, reflecting or non-reflecting layer 

7004.90 - Other glass m 2 

70.05 FLOAT GLASS AND SURFACE GROUND OR 

POLISHED GLASS, IN SHEETS, WHETHER 

OR NOT HAVING AN ABSORBENT, 

REFLECTING OR NON REFLECTING LAYER, 

BUT NOT OTHERWISE WORKED. 

7005.10 - Non-wired glass, having an absorbent, reflecting 

or non-reflecting layer 

- Other non-wired glass: 

7005.21 - - Coloured throughout the mass (body tinted), 

opacified, flashed or merely surface ground 

7005.29 - - Other m 2 

7005.30 - Wired glass m 2 

70.06 7006.00 GLASS OF HEADING NO. 70.03, 70.04 OR 

70.05, BENT, EDGE-WORKED, ENGRAVED, 

DRILLED, ENAMELLED OR OTHERWISE 

WORKED, BUT NOT FRAMED OR FITTED 

WITH OTHER MATERIALS. 

70.07 SAFETY GLASS, CONSISTING OF 

TOUGHENED (TEMPERED) OR LAMINATED 

GLASS. 


- Toughened (tempered) safety glass: 

7007.11 - - Of size and shape suitable for incorporation 

in vehicles, aircraft, spacecraft or vessels 

m 2 

m 2 

m 2 

m 2 

kg 

kg

7007.19 - - Other m 2 

- Laminated safety glass: 

7007.21 - - Of size and shape suitable for incorporation 

in vehicles, aircraft, spacecraft or vessels 

7007.29 - - Other m 2 

70.08 7008.00 MULTIPLE-WALLED INSULATING UNITS OF 

GLASS. 

70.09 GLASS MIRRORS, WHETHER OR NOT 

FRAMED, INCLUDING REAR-VIEW 

MIRRORS. 

7009.10 - Rear-view mirrors for vehicles kg 

- Other: 

7009.91 - - Unframed kg 

7009.92 - - Framed kg 

70.10 CARBOYS, BOTTLES, FLASKS, JARS, POTS, 

PHIALS, AMPOULES AND OTHER 

CONTAINERS, OF GLASS, OF A KIND USED 

FOR THE CONVEYANCE OR PACKING OF 

GOODS; PRESERVING JARS OF GLASS; 

STOPPERS, LIDS AND OTHER CLOSURES, 

OF GLASS. 

7010.10 - Ampoules kg 

7010.20 - Stoppers, lids and other closures kg 

- Other, of a capacity: 

7010.91 - - Exceeding 1 l kg 

7010.92 - - Exceeding 0.33 l but not exceeding 1 l kg 

7010.93 - - Exceeding 0.15 l but not exceeding 0.33 l kg 

7010.94 - - Not exceeding 0.15 l kg 

70.11 GLASS ENVELOPES (INCLUDING BULBS 

AND TUBES), OPEN, AND GLASS PARTS 

THEREOF, WITHOUT FITTINGS, FOR 

ELECTRIC LAMPS, CATHODE-RAY TUBES 

OR THE LIKE. 

7011.10 - For electric lighting kg 

7011.20 - For cathode-ray tubes kg 


kg 

kg

7011.90 - Other kg 

70.12 7012.00 GLASS INNERS FOR VACUUM FLASKS OR 

FOR OTHER VACUUM VESSELS. 

70.13 GLASSWARE OF A KIND USED FOR TABLE, 

KITCHEN, TOILET, OFFICE, INDOOR 

DECORATION OR SIMILAR PURPOSES 

(EXCLUDING THAT OF HEADING NO. 70.10 

OR 70.18). 

7013.10 - Of glass-ceramics kg 

- Drinking glasses (excluding that of 

glass-ceramics): 

7013.21 - - Of lead crystal kg 

7013.29 - - Other kg 


- Glassware of a kind used for table (excluding 

drinking glasses) or kitchen purposes (excluding 

those of glass-ceramics): 


7013.32 - - Of glass having a linear coefficient of 

expansion not exceeding 5x10 -6 per Kelvin 


7013.39 - - Other kg 

- Other glassware: 


7013.99 - - Other kg 

70.14 7014.00 SIGNALLING GLASSWARE AND OPTICAL 

ELEMENTS OF GLASS (EXCLUDING THOSE 

OF HEADING NO. 70.15), NOT OPTICALLY 

WORKED. 

70.15 CLOCK OR WATCH GLASSES AND SIMILAR 

GLASSES, GLASSES FOR 

NON-CORRECTIVE OR CORRECTIVE 

SPECTACLES, CURVED, BENT, HOLLOWED 

OR THE LIKE, NOT OPTICALLY WORKED; 

HOLLOW GLASS SPHERES AND THEIR 

SEGMENTS, FOR THE MANUFACTURE OF 

SUCH GLASSES. 

7015.10 - Glasses for corrective spectacles kg 

7015.90 - Other kg 

u 

kg 

kg

70.16 PAVING BLOCKS, SLABS, BRICKS, 

SQUARES, TILES AND OTHER ARTICLES OF 

PRESSED OR MOULDED GLASS, WHETHER 

OR NOT WIRED, OF A KIND USED FOR 

BUILDING OR CONSTRUCTION PURPOSES; 

GLASS CUBES AND OTHER GLASS 

SMALLWARES, WHETHER OR NOT ON A 

BACKING, FOR MOSAICS OR SIMILAR 

DECORATIVE PURPOSES; LEADED LIGHTS 

AND THE LIKE; MULTICELLULAR OR FOAM 

GLASS IN BLOCKS, PANELS, PLATES, 

SHELLS OR SIMILAR FORMS. 

7016.10 - Glass cubes and other glass smallwares, 

whether or not on a backing, for mosaics or 

similar decorative purposes 

7016.90 - Other kg 

70.17 LABORATORY, HYGIENIC OR 

PHARMACEUTICAL GLASSWARE, 

WHETHER OR NOT GRADUATED OR 

CALIBRATED. 

7017.10 - Of fused quartz or other fused silica kg 

7017.20 - Of other glass having a linear coefficient of 

expansion not exceeding 5x10 -6 per Kelvin 


7017.90 - Other kg 

70.18 GLASS BEADS, IMITATION PEARLS, 

IMITATION PRECIOUS OR SEMI-PRECIOUS 

STONES AND SIMILAR GLASS 

SMALLWARES, AND ARTICLES THEREOF 

(EXCLUDING IMITATION JEWELLERY); 

GLASS EYES (EXCLUDING PROSTHETIC 

ARTICLES); STATUETTES AND OTHER 

ORNAMENTS OF LAMP-WORKED GLASS 

(EXCLUDING IMITATION JEWELLERY); 

GLASS MICROSPHERES NOT EXCEEDING 1 

mm IN DIAMETER. 

7018.10 - Glass beads, imitation pearls, imitation precious 

or semi-precious stones and similar glass 

smallwares 

7018.20 - Glass microspheres not exceeding 1 mm in 

diameter 

7018.90 - Other kg 

70.19 GLASS FIBRES (INCLUDING GLASS WOOL) 

AND ARTIC ES THEREOF (FOR EXAMP E 


kg 

kg 

kg 

kg


- Thin sheets (voiles), webs, mats, mattresses, 

boards and similar non-woven products: 

7019.31 - - Mats kg 

7019.32 - - Thin sheets (violes) kg 

7019.39 - - Other kg 

7019.40 - Woven fabrics of rovings kg 


7019.51 - - Of a width not exceeding 30 cm kg 

7019.52 - - Of a width exceeding 30 cm, plain weave, 

weighing less than 250 g/m 2 , of filaments 

measuring per single yarn not more than 136 

tex 

7019.59 - - Other kg 

7019.90 - - Other kg 

70.20 7020.00 OTHER ARTICLES OF GLASS. kg 

SECTION XIV 

NATURAL OR CULTURED PEARLS, PRECIOUS OR SEMI-PRECIOUS STONES, 

PRECIOUS METALS, METALS CLAD WITH PRECIOUS METAL, AND ARTICLES 

THEREOF; IMITATION JEWELLERY; COIN 

CHAPTER 71 

NATURAL OR CULTURED PEARLS, PRECIOUS OR SEMI-PRECIOUS STONES, 

PRECIOUS METALS, METALS CLAD WITH PRECIOUS METAL, AND ARTICLES 

THEREOF; IMITATION JEWELLERY; COIN 

SUB-CHAPTER I 

NATURAL OR CULTURED PEARLS AND PRECIOUS OR SEMI-PRECIOUS STONES 

71.01 PEARLS, NATURAL OR CULTURED, 

WHETHER OR NOT WORKED OR GRADED 

BUT NOT STRUNG, MOUNTED OR SET; 

PEARLS, NATURAL OR CULTURED, 

TEMPORARILY STRUNG FOR 

CONVENIENCE Of TRANSPORT. 

7101.10 - Natural pearls kg 

- Cultured pearls: 

7101.21 - - Unworked kg 

7101.22 - - Worked kg 

kg

71.02 DIAMONDS, WHETHER OR NOT WORKED, 

BUT NOT MOUNTED OR SET. 

7102.10 - Unworked carat 

- Industrial: 

7102.21 - - Unworked or simply sawn, cleaved or bruted carat 

7102.29 - - Other carat 

- Non-industrial: 

7102.31 - - Unworked or simply sawn, cleaved or bruted carat 

7102.39 - - Other carat 

71.03 PRECIOUS STONES (EXCLUDING 

DIAMONDS) AND SEMI-PRECIOUS STONES, 



UNGRADED PRECIOUS STONES 

(EXCLUDING DIAMONDS) AND 

SEMI-PRECIOUS STONES, TEMPORARILY 

STRUNG FOR CONVENIENCE OF 

TRANSPORT. 

7103.10 - Unworked or simply sawn or roughly shaped kg 

- Otherwise worked: 

7103.91 - - Rubies, sapphires and emeralds carat 

7103.99 - - Other carat 

71.04 SYNTHETIC OR RECONSTRUCTED 

PRECIOUS OR SEMI-PRECIOUS STONES, 



UNGRADED SYNTHETIC OR 

RECONSTRUCTED PRECIOUS OR 

SEMI-PRECIOUS STONES, TEMPORARILY 

STRUNG FOR CONVENIENCE OF 

TRANSPORT. 

7104.10 - Piezo-electric quartz kg 

7104.20 - Other, unworked or simply sawn or roughly 

shaped 

7104.90 - Other kg 

71.05 DUST AND POWDER OF NATURAL OR 

SYNTHETIC PRECIOUS OR SEMI-PRECIOUS 

STONES. 


kg

7105.10 - Of diamonds carat 

7105.90 - Other kg 


PRECIOUS METALS AND METALS CLAD WITH PRECIOUS METAL 

71.06 SILVER (INCLUDING SILVER PLATED WITH 

GOLD OR PLATINUM), UNWROUGHT OR IN 

SEMI-MANUFACTURED FORMS, OR IN 

POWDER FORM. 

7106.10 - Powder kg 

- Other: 

7106.91 - - Unwrought kg 

7106.92 - - Semi-manufactured kg 

71.07 7107.00 BASE METALS CLAD WITH SILVER, NOT 

FURTHER WORKED THAN 

SEMI-MANUFACTURED. 

71.08 GOLD (INCLUDING GOLD PLATED WITH 

PLATINUM) UNWROUGHT OR IN 


POWDER FORM. 

- Non-monetary: 

7108.11 - - Powder kg 

7108.12 - - Other unwrought forms kg 

7108.13 - - Other semi-manufactured forms kg 

7108.20 - Monetary kg 

71.09 7109.00 BASE METALS OR SILVER, CLAD WITH 

GOLD, NOT FURTHER WORKED THAN 

SEMI-MANUFACTURED. 

71.10 PLATINUM, UNWROUGHT OR IN 


POWDER FORM. 

- Platinum: 

7110.11 - - Unwrought or in powder form kg 

7110.19 - - Other kg 

- Palladium: 


kg 

kg


7110.29 - - Other kg 

- Rhodium: 


7110.39 - - Other kg 

- Iridium, osmium and ruthenium: 


7110.49 - - Other kg 

71.11 7111.00 BASE METALS, SILVER OR GOLD, CLAD 

WITH PLATINUM, NOT FURTHER WORKED 

THAN SEMI-MANUFACTURED. 

71.12 WASTE AND SCRAP OF PRECIOUS METAL 

OR OF METAL CLAD WITH PRECIOUS 

METAL; OTHER WASTE AND SCRAP 

CONTAINING PRECIOUS METAL OR 

PRECIOUS METAL COMPOUNDS, OF A KIND 

USED PRINCIPALLY FOR THE RECOVERY 

OF PRECIOUS METAL. 

7112.10 - Of gold, including metal clad with gold but 

excluding sweepings containing other precious 

metals 

7112.20 - Of platinum, including metal clad with platinum 

but excluding sweepings containing other 

precious metals 

7112.90 - Other kg 


JEWELLERY, GOLDSMITHS' AND SILVERSMITHS' WARES AND OTHER ARTICLES 

71.13 ARTICLES OF JEWELLERY AND PARTS 

THEREOF, OF PRECIOUS METAL OR OF 

METAL CLAD WITH PRECIOUS METAL. 


- Of precious metal whether or not plated or clad 

with precious metal: 

7113.11 - - Of silver, whether or not plated or clad with 

other precious metal 

7113.19 - - Of other precious metal, whether or not 

plated or clad with precious metal 

kg 

kg 

kg 

kg 

kg

7113.20 - Of base metal clad with precious metal kg 

71.14 ARTICLES OF GOLDSMITHS' OR 

SILVERSMITHS' WARES AND PARTS 

THEREOF, OF PRECIOUS METAL OR OF 

METAL CLAD WITH PRECIOUS METAL. 


- Of precious metal whether or not plated or clad 

with precious metal: 

7114.11 - - Of silver, whether or not plated or clad with 

other precious metal 

7114.19 - - Of other precious metal, whether or not 

plated or clad with precious metal 

7114.20 - Of base metal clad with precious metal kg 

71.15 OTHER ARTICLES OF PRECIOUS METAL OR 

OF METAL CLAD WITH PRECIOUS METAL. 

7115.10 - Catalysts in the form of wire cloth or grill, of 

platinum 

7115.90 - Other kg 

71.16 ARTICLES OF NATURAL OR CULTURED 

PEARLS, PRECIOUS OR SEMI-PRECIOUS 

STONES (NATURAL, SYNTHETIC OR 

RECONSTRUCTED). 

7116.10 - Of natural or cultured pearls kg 

7116.20 - Of precious or semi-precious stones (natural, 

synthetic or reconstructed) 

71.17 IMITATION JEWELLERY. 

- Of base metal, whether or not plated with 

precious metal: 

7117.11 - - Cuff-links and studs kg 

7117.19 - - Other kg 

71.18 COIN. 

7118.10 - Coin (excluding gold coin), not being legal 

tender 

7118.90 - Other kg 

SECTION XV 

BASE METALS AND ARTICLES OF BASE METAL 

kg 

kg 

kg 

kg 

kg

SUB-CHAPTER I 

PRIMARY MATERIALS; PRODUCTS IN GRANULAR OR POWDER FORM 

72.01 PIG IRON AND SPIEGELEISEN IN PIGS, 

BLOCKS OR OTHER PRIMARY FORMS. 

7201.10 - Non-alloy pig iron containing by weight 0,5 per 

cent or less of phosphorous 

7201.20 - Non-alloy pig iron containing by weight more 

than 0,5 per cent of phosphorous 

7201.50 - Alloy pig iron; spiegeleisen kg 

72.02 FERRO-ALLOYS. 

- Ferro-manganese: 

7202.11 - - Containing by weight more than 2 per cent of 

carbon 

7202.19 - - Other kg 

- Ferro-silicon: 

7202.21 - - Containing by weight more than 55 per cent 

of silicon 

7202.29 - - Other kg 

7202.30 - Ferro-silico-manganese kg 

- Ferro-chromium: 

7202.41 - - Containing by weight more than 4 per cent of 

carbon 

7202.49 - - Other kg 

7202.60 - Ferro-nickel kg 

7202.70 - Ferro-molybdenum kg 

7202.80 - Ferro-tungsten and ferro-silico-tungsten kg 

- Other: 

7202.91 - - Ferro-titanium and ferro-silico-titanium kg 

7202.92 - - Ferro-vanadium kg 

7202.93 - - Ferro-niobium kg 

7202.99 - - Other kg 


kg 

kg 

kg 

kg 

kg

72.03 FERROUS PRODUCTS OBTAINED BY 

DIRECT REDUCTION OF IRON ORE AND 

OTHER SPONGY FERROUS PRODUCTS, IN 

LUMPS, PELLETS OR SIMILAR FORMS; 

IRON HAVING A MINIMUM PURITY BY MASS 

OF 99,94 PER CENT, IN LUMPS, PELLETS 

OR SIMILAR FORMS. 

7203.10 - Ferrous products obtained by direct reduction of 

iron ore 


72.04 FERROUS WASTE AND SCRAP; REMELTING 

SCRAP INGOTS OF IRON OR STEEL. 

7204.10 - Waste and scrap of cast iron kg 

- Waste and scrap of alloy steel: 

7204.21 - - Of stainless steel kg 

7204.29 - - Other kg 

7204.30 - Waste and scrap of tinned iron or steel kg 

- Other waste and scrap: 

7204.41 - - Turnings, shavings, chips, milling waste, 

sawdust, filings, trimmings and stampings, 

whether or not in bundles 

7204.49 - - Other kg 

7204.50 - Remelting scrap ingots kg 

72.05 GRANULES AND POWDERS, OF PIG IRON, 

SPIEGELEISEN, IRON OR STEEL. 

7205.10 - Granules kg 

- Powders: 

7205.21 - - Of alloy steel kg 

7205.29 - - Other kg 



IRON AND NON-ALLOY STEEL 

72.06 IRON AND NON-ALLOY STEEL IN INGOTS 

OR OTHER PRIMARY FORMS (EXCLUDING 

IRON OF HEADING NO. 72.03). 

kg 

kg

7206.10 - Ingots kg 

7206.90 - Other kg 

72.07 SEMI-FINISHED PRODUCTS OR IRON OR 

NON-ALLOY STEEL. 


- Containing by mass less than 0,25 per cent of 

carbon: 

7207.11 - - Of rectangular (including square) 

cross-section, the width measuring less than 

twice the thickness 

7207.12 - - Other, of rectangular (excluding square) 

cross-section 

7207.19 - - Other kg 

7207.20 - Containing by mass 0,25 per cent or more of 

carbon 

72.08 FLAT-ROLLED PRODUCTS OF IRON OR 

NON-ALLOY STEEL, OF A WIDTH OF 600 

mm OR MORE, HOT-ROLLED, NOT CLAD, 

PLATED OR COATED. 

7208.10 - - In coils, not further worked than hot-rolled, 

with patterns in relief 

- Other, in coils, not further worked than 

hot-rolled, pickled: 

7208.25 - - Of a thickness of 4.75 mm or more kg 

7208.26 - - Of a thickness of 3 mm or more but less than 

4.75 mm 

7208.27 - - Of a thickness of less than 3 mm kg 

- Other, in coils, not further worked than 

hot-rolled: 

7208.36 - - Of a thickness exceeding 10 mm kg 

7208.37 - - Of a thickness of 4.75 mm or more but not 



4.75 mm 


7208.40 - Not in coils, not further worked than hot-rolled, 

with patterns in relief 

kg 

kg 

kg 

kg 

kg 

kg 

kg 

kg


- Other, not in coils, not further worked than 

hot-rolled: 


7208.52 - - Of a thickness of 4.75 mm or more but not 



4.75 mm 


7208.90 - Other kg 


NON-ALLOY STEEL OF A WIDTH OF 600 mm 

OR MORE, COLD-ROLLED 

(COLD-REDUCED), NOT CLAD, PLATED OR 

COATED. 

- In coils, not further worked than cold-rolled 

(cold-reduced): 

7209.15 - - Of a thickness of 3 mm or more kg 

7209.16 - - Of a thickness exceeding 1 mm but less than 

3 mm 

7209.17 - - Of a thickness of 0,5 mm or more but not 


7209.18 - - Of a thickness of less than 0,5 mm kg 

- Not in coils, not further worked than cold-rolled 


7209.25 - - Of a thickness of 3 mm or more kg 


3 mm 




7209.90 - Other kg 


NON-ALLOY STEEL, OF A WIDTH OF 600 

mm OR MORE, CLAD, PLATED OR COATED. 

- Plated or coated with tin: 

7210.11 - - Of a thickness of 0,5 mm or more kg 

kg 

kg 

kg 

kg 

kg 

kg 

kg


7210.20 - Plated or coated with lead, including terne-plate kg 

7210.30 - Electrolytically plated or coated with zinc kg 


- Otherwise plated or coated with zinc: 

7210.41 - - Corrugated kg 

7210.49 - - Other kg 

7210.50 - Plated or coated with chromium oxides or with 

chromium and chromium oxides 

- Plated or coated with aluminium: 

7210.61 - - Plated or coated with aluminium-zinc alloys kg 

7210.69 - - Other kg 

7210.70 - Painted, varnished or coated with plastics kg 

7210.90 - Other kg 


NON-ALLOY STEEL, OF A WIDTH OF LESS 

THAN 600 mm, NOT CLAD, PLATED OR 

COATED. 

- Not further worked than hot-rolled: 

7211.13 - - Rolled on four faces or in a closed box pass, 

of a width exceeding 150 mm and a 

thickness of not less than 4 mm, not in coils 

and without patterns in relief 

7211.14 - - Other, of a thickness of 4,75 mm or more kg 

7211.19 - - Other kg 

- Not further worked than cold-rolled 


7211.23 - - Containing by weight less than 0.25% of 

carbon 

7211.29 - - Other kg 

7211.90 - - Other kg 


NON-ALLOY STEEL, OF A WIDTH OF LESS 

THAN 600 mm, CLAD, PLATED OR COATED. 

7212.10 - Plated or coated with tin kg 

kg 

kg 

kg

7212.20 - Electrolytically plated or coated with zinc kg 

7212.30 - Otherwise plated or coated with zinc kg 

7212.40 - Painted, varnished or coated with plastics kg 

7212.50 - Otherwise plated or coated kg 

7212.60 - Clad kg 

72.13 BARS AND RODS, HOT-ROLLED, IN 

IRREGULARLY WOUND COILS, OF IRON OR 


7213.10 - Containing indentations, ribs, grooves or other 

deformations produced during the rolling 

process 

7213.20 - Other, of free-cutting steel kg 


- Other kg 

7213.91 - - Of circular cross-section measuring less than 

14 mm in diameter 

7213.99 - - Other kg 

72.14 OTHER BARS AND RODS OF IRON OR 

NON-ALLOY STEEL, NOT FURTHER 

WORKED THAN FORGED, HOT-ROLLED, 

HOT-DRAWN OR HOT-EXTRUDED, BUT 

INCLUDING THOSE TWISTED AFTER 

ROLLING. 

7214.10 - Forged kg 

7214.20 - Containing indentations, ribs, grooves or other 

deformations produced during the rolling 

process or twisted after rolling 

7214.30 - Other, of free-cutting steel kg 

- Other: 

7214.91 - - Of rectangular (other than square) 

cross-section 

7214.99 - - Other kg 

72.15 OTHER BARS AND RODS OF IRON OR 


7215.10 - Of free-cutting steel, not further worked than 

cold-formed or cold-finished 

kg 

kg 

kg 

kg 

kg

7215.50 - Other, not further worked than cold-formed or 

cold-finished 

7215.90 - Other kg 

72.16 ANGLES, SHAPES AND SECTIONS OF IRON 

OR NON-ALLOY STEEL. 

7216.10 - U, I or H sections, not further worked than 

hot-rolled, hot-drawn or extruded, of a height of 

less than 80 mm 


- L or T sections, not further worked than 


less than 80 mm: 

7216.21 - - L sections kg 

7216.22 - - T sections kg 

- U, I or H sections, not further worked than 


80 mm or more: 

7216.31 - - U sections kg 

7216.32 - - I sections kg 

7216.33 - - H sections kg 

7216.40 - L or T sections, not further worked than 


80 mm or more 

7216.50 - Other angles, shapes and sections, not further 

worked than hot-rolled, hot-drawn or extruded 

angles, shapes and sections, not further worked 

than cold-formed or cold-finished: 

7216.61 - - Obtained from flat-rolled products kg 

7216.69 - - Other kg 

- Other: 

7216.91 - - Cold-formed or cold-finished from flat-rolled 

products 

7216.99 - - Other kg 

72.17 WIRE OF IRON OR NON-ALLOY STEEL. 

7217.10 - Not plated or coated, whether or not polished kg 

7217.20 - Plated or coated with zinc kg 

kg 

kg 

kg 

kg 

kg

7217.30 - Plated or coated with other base metals kg 

7217.90 - Other kg 



STAINLESS STEEL 

72.18 STAINLESS STEEL IN INGOTS OR OTHER 

PRIMARY FORMS; SEMI-FINISHED 

PRODUCTS OF STAINLESS STEEL. 

7218.10 - Ingots and other primary forms kg 

- Other: 

7218.91 - - Of rectangular (other than square) 

cross-section 

7218.99 - - Other kg 

72.19 FLAT-ROLLED PRODUCTS OF STAINLESS 

STEEL, OF A WIDTH OF 600 mm OR MORE. 

- Not further worked than hot-rolled, in coils: 





4,75 mm 


- Not further worked than hot-rolled, not in coils: 





4,75 mm 


- Not further worked than cold-rolled 




4,75 mm 

kg 

kg 

kg 

kg 

kg 

kg


3 mm 




7219.90 - Other kg 

72.20 FLAT-ROLLED PRODUCTS OF STAINLESS 

STEEL, OF A WIDTH OF LESS THAN 600 

mm. 

- Not further worked than hot-rolled: 



7220.20 - Not further worked than cold-rolled 

(cold-reduced) 

7220.90 - Other kg 

72.21 7221.00 BARS AND RODS, HOT-ROLLED, IN 

IRREGULARLY WOUND COILS, OF 

STAINLESS STEEL. 

72.22 OTHER BARS AND RODS OF STAINLESS 

STEEL; ANGLES, SHAPES AND SECTIONS 

OF STAINLESS STEEL. 


- Bars and rods, not further worked than 

hot-rolled, hot-drawn or extruded: 

7222.11 - - Of circular cross-section kg 

7222.19 - - Other kg 

7222.20 - Bars and rods, not further worked than 


7222.30 - Other bars and rods kg 

7222.40 - Angles, shapes and sections kg 

72.23 7223.00 WIRE OF STAINLESS STEEL. kg 


OTHER ALLOY STEEL; HOLLOW DRILL 

BARS AND RODS, OF ALLOY OR 

NON-ALLOY STEEL 

kg 

kg 

kg 

kg

72.24 OTHER ALLOY STEEL IN INGOTS OR 

OTHER PRIMARY FORMS; SEMI-FINISHED 

PRODUCTS OF OTHER ALLOY STEEL. 

7224.10 - Ingots and other primary forms kg 

7224.90 - Other kg 

72.25 FLAT-ROLLED PRODUCTS OF OTHER 

ALLOY STEEL, OF A WIDTH OF 600 mm OR 

MORE. 

Of silicon electrical steel: 

7225.11 - - Grain-oriented kg 

7225.19 - - Other kg 

7225.20 - Of high speed steel kg 

7225.30 - Other, not further worked than hot-rolled, in coils kg 

7225.40 - Other, not further worked than hot-rolled, not in 

coils 

7225.50 - Other, not further worked than cold-rolled 

(cold-reduced) 

- Other: 

7225.91 - - Electrolytically plated or coated with zinc kg 

7225.92 - - Otherwise plated or coated with zinc kg 

7225.99 - - Other kg 

72.26 FLAT-ROLLED PRODUCTS OF OTHER 

ALLOY STEEL, OF A WIDTH OF LESS THAN 

600 mm. 


- Of silicon-electrical steel: kg 

7226.11 - - Grain-oriented kg 

7226.19 - - Other kg 

7226.20 - - Of high speed steel kg 

- Other: 

7226.91 - - Not further worked than hot-rolled kg 

7226.92 - - Not further worked than cold-rolled (coldreduced) 

7226.93 - - Electrolytically plated or coated with zinc kg 

kg 

kg 

kg

7226.94 - - Otherwise plated or coated with zinc kg 

7226.99 - - Other kg 

72.27 BARS AND RODS, HOT-ROLLED, IN 

IRREGULARLY WOUND COILS, OF OTHER 

ALLOY STEEL. 


7227.20 - Of silico-manganese steel kg 

7227.90 - Other kg 

72.28 OTHER BARS AND RODS OF OTHER ALLOY 

STEEL; ANGLES, SHAPES AND SECTIONS, 

OF OTHER ALLOY STEEL; HOLLOW DRILL 

BARS AND RODS, OF ALLOY OR 


7228.20 - Bars and rods, of silico-manganese steel kg 

7228.30 - Other bars and rods, not further worked than 

hot-rolled, hot-drawn or extruded 

7228.40 - Other bars and rods, not further worked than 

forged 

7228.50 - Other bars and rods, not further worked than 


7228.60 - Other bars and rods kg 


7228.90 - Hollow drill bars and rods kg 

72.29 WIRE OF OTHER ALLOY STEEL. 


7229.20 - Of silico-manganese steel kg 

7229.90 - Other kg 


CHAPTER 73 

ARTICLES OF IRON OR STEEL 

73.01 SHEET PILING OF IRON OR STEEL, 

WHETHER OR NOT DRILLED, PUNCHED OR 

MADE FROM ASSEMBLED ELEMENTS; 

WELDED ANGLES, SHAPES AND SECTIONS, 

OF IRON OR STEEL. 

kg 

kg 

kg

7301.10 - Sheet piling kg 


73.02 RAILWAY OR TRAMWAY TRACK 

CONSTRUCTION MATERIAL OF IRON OR 

STEEL, THE FOLLOWING: RAILS, 

CHECK-RAILS AND RACK RAILS, SWITCH 

BLADES, CROSSING FROGS, POINT RODS 

AND OTHER CROSSING PIECES, SLEEPERS 

(CROSS-TIES), FISH-PLATES, CHAIRS, 

CHAIR WEDGES, SOLE PLATES (BASE 

PLATES), RAIL CLIPS, BEDPLATES, TIES 

AND OTHER MATERIAL SPECIALIZED FOR 

JOINTING OR FIXING RAILS. 

7302.10 - Rails kg 

7302.20 - Sleepers (cross-ties) kg 

7302.30 - Switch blades, crossing frogs, point rods and 

other crossing pieces 

7302.40 - Fish-plates and sole plates kg 

7302.90 - Other kg 

73.03 7303.00 TUBES, PIPES AND HOLLOW PROFILES, OF 

CAST IRON. 

73.04 TUBES, PIPES AND HOLLOW PROFILES, 

SEAMLESS, OF IRON (EXCLUDING CAST 

IRON) OR STEEL. 

7304.10 - Line pipe of a kind used for oil or gas pipelines kg 


- Casing, tubing and drill pipe, of a kind used in 

drilling for oil or gas: 

7304.21 - - Drill pipe kg 

7304.29 - - Other kg 

- Other, of circular cross-section, of iron or 

non-alloy steel: 

7304.31 - - Cold-drawn or cold-rolled (cold-reduced) kg 

7304.39 - - Other kg 

- Other, of circular cross-section, of stainless 

steel: 


7304.49 - - Other kg 

kg 

kg


- Other, of circular cross-section, of other alloy 

steel: 


7304.59 - - Other kg 

7304.90 - Other kg 

73.05 OTHER TUBES AND PIPES (FOR EXAMPLE, 

WELDED, RIVETED OR SIMILARLY 

CLOSED), HAVING CIRCULAR 

CROSS-SECTIONS, THE EXTERNAL 

DIAMETER OF WHICH EXCEEDS 406.4 MM, 

OF IRON OR STEEL. 

- Line pipe of a kind used for oil or gas pipelines: 

7305.11 - - Longitudinally submerged arc welded kg 

7305.12 - - Other, longitudinally welded kg 

7305.19 - - Other kg 

7305.20 - Casing of a kind used in the drilling for oil or gas kg 

- Other, welded: 

7305.31 - - Longitudinally welded kg 

7305.39 - - Other kg 

7305.90 - Other kg 

73.06 OTHER TUBES, PIPES AND HOLLOW 

PROFILES (FOR EXAMPLE, OPEN-SEAM OR 

WELDED, RIVETED OR SIMILARLY 

CLOSED), OF IRON OR STEEL. 

7306.10 - Line pipe of a kind used for oil or gas pipelines kg 

7306.20 - Casing and tubing of a kind used in the drilling 

for oil or gas 

7306.30 - Other, welded, of circular cross section, of iron 

or non-alloy steel 

7306.40 - Other, welded, of circular cross section, of 

stainless steel 

7306.50 - Other, welded, of circular cross section, of other 

alloy steel 

7306.60 - Other, welded, of non-circular cross-section kg 

7306.90 - Other kg 

kg 

kg 

kg 

kg

73.07 TUBE OR PIPE FITTINGS (FOR EXAMPLE, 

COUPLINGS, ELBOWS, SLEEVES), OF IRON 

OR STEEL. 

- Cast fittings: 

7307.11 - - Of non-malleable cast iron kg 

7307.19 - - Other kg 

- Other, of stainless steel: 

7307.21 - - Flanges kg 

7307.22 - - Threaded elbows, bends and sleeves kg 

7307.23 - - Butt welding fittings kg 

7307.29 - - Other kg 

- Other: 

7307.91 - - Flanges kg 

7307.92 - - Threaded elbows, bends and sleeves kg 

7307.93 - - Butt welding fittings kg 

7307.99 - - Other kg 

73.08 STRUCTURES (EXCLUDING 

PREFABRICATED BUILDINGS OF HEADING 

NO. 94.06) AND PARTS OF STRUCTURES 

(FOR EXAMPLE, BRIDGES AND 

BRIDGE-SECTIONS, LOCK-GATES, 

TOWERS, LATTICE MASTS, ROOFS, 

ROOFING FRAMEWORKS, DOORS AND 

WINDOWS AND THEIR FRAMES AND 

THRESHOLDS FOR DOORS, SHUTTERS, 

BALUSTRADES, PILLARS AND COLUMNS), 

OF IRON OR STEEL; PLATES, RODS, 

ANGLES, SHAPES, SECTIONS, TUBES AND 

THE LIKE, PREPARED FOR USE IN 

STRUCTURES, OF IRON OR STEEL. 

7308.10 - Bridges and bridge-sections kg 

7308.20 - Towers and lattice masts kg 


for doors 

7308.40 - Equipment for scaffolding, shuttering, propping 

or pitpropping 

7308.90 - Other kg 


kg 

kg

73.09 7309.00 RESERVOIRS, TANKS, VATS AND SIMILAR 

CONTAINERS FOR ANY MATERIAL 

(EXCLUDING COMPRESSED OR LIQUEFIED 

GAS), OF IRON OR STEEL, OF A CAPACITY 

EXCEEDING 300 l, WHETHER OR NOT LINED 

OR HEAT-INSULATED, BUT NOT FITTED 

WITH MECHANICAL OR THERMAL 

EQUIPMENT. 

73.10 TANKS, CASKS, DRUMS, CANS, BOXES 

AND SIMILAR CONTAINERS, FOR ANY 

MATERIAL (EXCLUDING COMPRESSED OR 

LIQUEFIED GAS), OF IRON OR STEEL, OF A 

CAPACITY NOT EXCEEDING 300 l, 

WHETHER OR NOT LINED OR 

HEAT-INSULATED, BUT NOT FITTED WITH 

ME CHANICAL OR THERMAL EQUIPMENT. 

7310.10 - Of a capacity of 50 l or more kg 

- Of a capacity of less than 50 l: 

7310.21 - - Cans which are to be closed by soldering or 

crimping 

7310.29 - - Other kg 

73.11 7311.00 CONTAINERS FOR COMPRESSED OR 

LIQUEFIED GAS, OF IRON OR STEEL. 

73.12 STRANDED WIRE, ROPES, CABLES, 

PLAITED BANDS, SLINGS AND THE LIKE, 

OF IRON OR STEEL, NOT ELECTRICALLY 

INSULATED. 

7312.10 - Stranded wire, ropes and cables kg 

7312.90 - Other kg 

73.13 7313.00 BARBED WIRE OF IRON OR STEEL; 

TWISTED HOOP OR SINGLE FLAT WIRE, 

BARBED OR NOT, AND LOOSELY TWISTED 

DOUBLE WIRE, OF A KIND USED FOR 

FENCING, OF IRON OR STEEL. 

73.14 CLOTH (INCLUDING ENDLESS BANDS), 

GRILL, NETTING AND FENCING, OF IRON 

OR STEEL WIRE; EXPANDED METAL OF 

IRON OR STEEL. 

- Woven cloth: 

7314.12 - - Endless bands for machinery, of stainless 

steel 


kg 

kg

7314.13 - - Other endless bands of machinery kg 

7314.14 - - Other woven cloth, of stainless steel kg 

7314.19 - - Other kg 

7314.20 - Grill, netting and fencing, welded at the 

intersection, of wire with a maximum 

cross-sectional dimension of 3 mm or more and 

having a mesh size of 100 cm 2 or more 


- Other grill, netting and fencing, welded at the 

intersection: 

7314.31 - - Plated or coated with zinc kg 

7314.39 - - Other kg 

- Other cloth, grill, netting and fencing: 

7314.41 - - Plated or coated with zinc kg 

7314.42 - - Coated with plastics kg 

7314.49 - - Other kg 

7314.50 - Expanded metal kg 

73.15 CHAIN AND PARTS THEREOF, OF IRON OR 

STEEL. 

- Articulated link chain and parts thereof: 

7315.11 - - Roller chain kg 

7315.12 - - Other chain kg 

7315.19 - - Parts kg 

7315.20 - Skid chain kg 

- Other chain: 

7315.81 - - Stud-link kg 

7315.82 - - Other, welded link kg 

7315.89 - - Other kg 

7315.90 - Other parts kg 

73.16 7316.00 ANCHORS, GRAPNELS AND PARTS 

THEREOF, OF IRON OR STEEL. 

kg

73.17 7317.00 NAILS, TACKS, DRAWING PINS, 

CORRUGATED NAILS, STAPLES 


83.05) AND SIMILAR ARTICLES,OF IRON OR 

STEEL, WHETHER OR NOT WITH HEADS OF 

OTHER MATERIAL (EXCLUDING SUCH 

ARTICLES WITH HEADS OF COPPER). 

73.18 SCREWS, BOLTS, NUTS, COACH-SCREWS 

SCREW HOOKS, RIVETS, COTTERS, 

COTTER-PINS, WASHERS (INCLUDING 

SPRING WASHERS) AND SIMILAR 

ARTICLES, OF IRON OR STEEL. 

- Threaded articles: 

7318.11 - - Coach-screws kg 

7318.12 - - Other wood screws kg 

7318.13 - - Screw hooks and screw rings kg 

7318.14 - - Self-tapping screws kg 

7318.15 - - Other screws and bolts, whether or not with 

their nuts and washers 

7318.16 - - Nuts kg 

7318.19 - - Other kg 

- Non-threaded articles: 

7318.21 - - Spring washers and other lock washers kg 

7318.22 - - Other washers kg 

7318.23 - - Rivets kg 

7318.24 - - Cotters and cotter-pins kg 

7318.29 - - Other kg 

73.19 SEWING NEEDLES, KNITTING NEEDLES, 

BODKINS, CROCHET HOOKS, EMBROIDERY 

STILETTOS AND SIMILAR ARTICLES, FOR 

USE IN THE HAND, OF IRON OR STEEL; 

SAFETY PINS AND OTHER PINS OF IRON 

OR STEEL, NOT ELSEWHERE SPECIFIED 

OR INCLUDED. 

7319.10 - Sewing, darning or embroidery needles kg 

7319.20 - Safety pins kg 

7319.30 - Other pins kg 


kg

7319.90 - Other kg 

73.20 SPRINGS AND LEAVES FOR SPRINGS, OR 


7320.10 - Leaf-springs and leaves therefor kg 

7320.20 - Helical springs kg 

7320.90 - Other kg 

73.21 STOVES, RANGES, GRATES, COOKERS 

(INCLUDING THOSE WITH SUBSIDIARY 

BOILERS FOR CENTRAL HEATING), 

BARBECUES, BRAZIERS, GAS-RINGS, 

PLATE WARMERS AND SIMILAR 

NON-ELECTRIC DOMESTIC APPLIANCES, 

AND PARTS THEREOF, OF IRON OR STEEL. 


- Cooking appliances and plate warmers: 

7321.11 - - For gas fuel or for both gas and other fuels u 

7321.12 - - For liquid fuel u 

7321.13 - - For solid fuel u 

- Other appliances: 

7321.81 - - For gas fuel or for both gas and other fuels u 

7321.82 - - For liquid fuel u 

7321.83 - - For solid fuel u 

7321.90 - Parts kg 

73.22 RADIATORS FOR CENTRAL HEATING, NOT 

ELECTRICALLY HEATED, AND PARTS 

THEREOF, OR IRON OR STEEL; AIR 

HEATERS AND HOT AIR DISTRIBUTORS 

(INCLUDING DISTRIBUTORS WHICH CAN 

ALSO DISTRIBUTE FRESH OR 

CONDITIONED AIR), NOT ELECTRICALLY 

HEATED, INCORPORATING A 

MOTOR-DRIVEN FAN OR BLOWER, AND 

PARTS THEREOF, OF IRON OR STEEL. 

- Radiators and parts thereof: 

7322.11 - - Of cast iron kg 

7322.19 - - Other kg 

7322.90 - Other kg

73.23 TABLE, KITCHEN OR OTHER HOUSEHOLD 

ARTICLES AND PARTS THEREOF, OF IRON 

OR STEEL; IRON OR STEEL WOOL; POT 

SCOURERS AND SCOURING OR POLISHING 

PADS, GLOVES AND THE LIKE, OF IRON OR 

STEEL. 

7323.10 - Iron or steel wool; pot scourers and scouring or 

polishing pads, gloves and the like 

- Other: 

7323.91 - - Of cast iron, not enamelled kg 

7323.92 - - Of cast iron, enamelled kg 

7323.93 - - Of stainless steel kg 

7323.94 - - Of iron (excluding cast iron) or steel, 

enamelled 

7323.99 - - Other kg 

73.24 SANITARY WARE AND PARTS THEREOF, OF 


7324.10 - Sinks and wash basins, of stainless steel kg 

- Baths: 

7324.21 - - Of cast iron, whether or not enamelled kg 

7324.29 - - Other kg 

7324.90 - Other, including parts kg 

73.25 OTHER CAST ARTICLES OF IRON OR 

STEEL. 

7325.10 - Of non-malleable cast iron kg 

- Other: 

7325.91 - - Grinding balls and similar articles for mills kg 

7325.99 - - Other kg 

73.26 OTHER ARTICLES OF IRON OR STEEL. 


- Forged or stamped, but not further worked: 

7326.11 - - Grinding balls and similar articles for mills kg 

7326.19 - - Other kg 

7326.20 - Articles of iron or steel wire kg 

kg 

kg


COPPER AND ARTICLES THEREOF 

74.01 COPPER MATTES; CEMENT COPPER 

(PRECIPITATED COPPER). 

7401.10 - Copper mattes kg 

7401.20 - Cement copper (precipitated copper) kg 

74.02 7402.00 UNREFINED COPPER; COPPER ANODES 

FOR ELECTROLYTIC REFINING. 

74.03 REFINED COPPER AND COPPER ALLOYS, 

UNWROUGHT. 

- Refined copper: 

7403.11 - - Cathodes and sections of cathodes kg 

7403.12 - - Wire-bars kg 

7403.13 - - Billets kg 


- Copper alloys: 

7403.21 - - Copper-zinc base alloys (brass) kg 

7403.22 - - Copper-tin base alloys (bronze) kg 

7403.23 - - Copper-nickel base alloys (cupro-nickel) or 

copper-nickel-zinc base alloys (nickel silver) 

7403.29 - - Other copper alloys (excluding master alloys 

of heading No. 74.05) 

74.04 7404.00 COPPER WASTE AND SCRAP. kg 

74.05 7405.00 MASTER ALLOYS OF COPPER. kg 

74.06 COPPER POWDERS AND FLAKES. 

7406.10 - Powders of non-lamellar structure kg 

7406.20 - Powders of lamellar structure; flakes kg 

74.07 COPPER BARS, RODS AND PROFILES. 

7407.10 - Of refined copper kg 

- Of copper alloys: 

7407.21 - - Of copper-zinc base alloys (brass) kg 

7407.22 - - Of copper-nickel base alloys (cupro-nickel) or 


kg 

kg 

kg 

kg

7407.29 - - Other kg 

74.08 COPPER WIRE. 

- Of refined copper: 

7408.11 - - Of which the maximum cross-sectional 

dimension exceeds 6 mm 

7408.19 - - Other kg 




copper-nickel-zinc base alloys (nickel-silver) 

7408.29 - - Other kg 

74.09 COPPER PLATES, SHEETS AND STRIP, OF 

A THICKNESS EXCEEDING 0,15 mm. 

- Of refined copper: 

7409.11 - - In coils kg 

7409.19 - - Other kg 


- Of copper-zinc base alloys (brass): 

7409.21 - - In coils kg 

7409.29 - - Other kg 

- Of copper-tin base alloys (bronze): 

7409.31 - - In coils kg 

7409.39 - - Other kg 

7409.40 - Of copper-nickel base alloys (cupro-nickel) or 


7409.90 - Of other copper alloys kg 

74.10 COPPER FOIL (WHETHER OR NOT PRINTED 

OR BACKED WITH PAPER, PAPERBOARD, 

PLASTICS OR SIMILAR BACKING 

MATERIAL) OF A THICKNESS (EXCLUDING 

ANY BACKING) NOT EXCEEDING 0,15 mm. 

- Not backed: 

7410.11 - - Of refined copper kg 

7410.12 - - Of copper alloys kg 

kg 

kg 

kg

- Backed: 

7410.21 - - Of refined copper kg 

7410.22 - - Of copper alloys kg 

74.11 COPPER TUBES AND PIPES. 






7411.29 - - Other kg 

74.12 COPPER TUBE OR PIPE FITTINGS (FOR 

EXAMPLE, COUPLINGS, ELBOWS, 

SLEEVES). 


7412.20 - Of copper alloys kg 

74.13 7413.00 STRANDED WIRE, CABLES, PLAITED 

BANDS AND THE LIKE, OF COPPER, NOT 

ELECTRICALLY INSULATED. 

74.14 CLOTH (INCLUDING ENDLESS BANDS), 

GRILL AND NETTING, OR COPPER WIRE: 

EXPANDED METAL OF COPPER. 

7414.20 - Cloth kg 

7414.90 - Other kg 

74.15 NAILS, TACKS, DRAWING PINS, STAPLES 


83.05) AND SIMILAR ARTICLES, OF COPPER 

OR OF IRON OR STEEL WITH HEADS OF 

COPPER; SCREWS, BOLTS, NUTS, SCREW 

HOOKS, RIVETS, COTTERS, COTTERPINS, 

WASHERS (INCLUDING SPRING WASHERS) 

AND SIMILAR ARTICLES, OF COPPER. 

7415.10 - Nails and tacks, drawing pins, staples and 

similar articles 

- Other articles, not threaded: 

7415.21 - - Washers (including spring washers) kg 

7415.29 - - Other kg 


kg 

kg

- Other threaded articles: 

7415.31 - - Screws for wood kg 

7415.32 - - Other screws; bolts and nuts kg 

7415.39 - - Other kg 

74.16 7416.00 COPPER SPRINGS. kg 

74.17 7417.00 COOKING OR HEATING APPARATUS OF A 

KIND USED FOR DOMESTIC PURPOSES, 

NON-ELECTRIC, AND PARTS THEREOF, OF 

COPPER. 


ARTICLES AND PARTS THEREOF, OF 

COPPER; POT SCOURERS AND SCOURING 

OR POLISHING PADS, GLOVES AND THE 

LIKE, OF COPPER; SANITARY WARE AND 

PARTS THEREOF, OF COPPER. 


- Table, kitchen or other household articles and 

parts thereof; pot scourers and scouring or 

polishing pads, gloves and the like: 

7418.11 - - Pot scourers and scouring or polishing pads, 

gloves and the like 

7418.19 - - Other kg 

7418.20 - Sanitary ware and parts thereof kg 

74.19 OTHER ARTICLES OF COPPER. 

7419.10 - Chain and parts thereof kg 

- Other: 

7419.91 - - Cast, moulded, stamped or forged, but not 

further worked 

7419.99 - - Other kg 

CHAPTER 75 

NICKEL AND ARTICLES THEREOF 

75.01 NICKEL MATTES, NICKEL OXIDE SINTERS 

AND OTHER INTERMEDIATE PRODUCTS OF 

NICKEL METALLURGY. 

7501.10 - Nickel mattes kg 

kg 

kg

7501.20 - Nickel oxode sinters and other intermediate 

products of nickel metallurgy 

75.02 UNWROUGHT NICKEL. 

7502.10 - Nickel, not alloyed kg 

7502.20 - Nickel alloys kg 

75.03 7503.00 NICKEL WASTE AND SCRAP. kg 

75.04 7504.00 NICKEL POWDERS AND FLAKES. kg 

75.05 NICKEL BARS, RODS, PROFILES AND WIRE. 

- Bars, rods and profiles: 

7505.11 - - Of nickel, not alloyed kg 

7505.12 - - Of nickel alloys kg 

- Wire: 

7505.21 - - Of nickel, not alloyed kg 


75.06 NICKEL PLATES, SHEETS, STRIP AND FOIL. 

7506.10 - Of nickel, not alloyed kg 

7506.20 - Of nickel alloys kg 

75.07 NICKEL TUBES, PIPES AND TUBE OR PIPE 

FITTINGS (FOR EXAMPLE, COUPLINGS, 

ELBOWS, SLEEVES). 

- Tubes and pipes: 

7507.11 - - Of nickel not alloyed kg 


7507.20 - Tube or pipe fittings kg 

75.08 OTHER ARTICLES OF NICKEL. 

7508.10 - Cloth, grill and netting, of nickel wire kg 



CHAPTER 76 

ALUMINIUM AND ARTICLES THEREOF 

76.01 UNWROUGHT ALUMINIUM. 

kg

7601.10 - Aluminium, not alloyed kg 

7601.20 - Aluminium alloys kg 

76.02 7602.00 ALUMINIUM WASTE AND SCRAP. kg 

76.03 ALUMINIUM POWDERS AND FLAKES. 

7603.10 - Powders of non-lamellar structure kg 

7603.20 - Powders of lamellar structure; flakes kg 

76.04 ALUMINIUM BARS, RODS AND PROFILES. 

7604.10 - Of aluminium, not alloyed kg 

- Of aluminium alloys: 

7604.21 - - Hollow profiles kg 

7604.29 - - Other kg 

76.05 ALUMINIUM WIRE. 

- Of aluminium, not alloyed: 



7605.19 - - Other kg 

- Of aluminium alloys: 



7605.29 - - Other kg 

76.06 ALUMINIUM PLATES, SHEETS AND STRIP, 

OF A THICKNESS EXCEEDING 0,2 mm. 

- Rectangular (including square): 

7606.11 - - Of aluminium, not alloyed kg 

7606.12 - - Of aluminium alloys kg 

- Other: 

7606.91 - - Of aluminium, not alloyed kg 

7606.92 - - Of aluminium alloys kg 


kg 

kg

76.07 ALUMINIUM FOIL (WHETHER OR NOT 

PRINTED OR BACKED WITH PAPER, 

PAPERBOARD, PLASTICS OR SIMILAR 

BACKING MATERIALS) OF A THICKNESS 

(EXCLUDING ANY BACKING) NOT 

EXCEEDING 0,2 mm. 

- Not backed: 

7607.11 - - Rolled but not further worked kg 

7607.19 - - Other kg 

7607.20 - Backed kg 

76.08 ALUMINIUM TUBES AND PIPES. 

7608.10 - Of aluminium, not alloyed kg 

7608.20 - Of aluminium alloys kg 

76.09 7609.00 ALUMINIUM TUBE OR PIPE FITTINGS (FOR 

EXAMPLE, COUPLINGS, ELBOWS, 

SLEEVES). 

76.10 ALUMINIUM STRUCTURES (EXCLUDING 

PREFABRICATED BUILDINGS OF HEADING 

NO. 94.06) AND PARTS OF STRUCTURES 

(FOR EXAMPLE, BRIDGES AND 

BRIDGE-SECTIONS, TOWERS, LATTICE 

MASTS, ROOFS, ROOFING FRAMEWORKS, 

DOORS AND WINDOWS AND THEIR 

FRAMES AND THRESHOLDS FOR DOORS, 

BALUSTRADES, PILLARS AND COLUMNS); 

ALUMINIUM PLATES, RODS, PROFILES, 

TUBES AND THE LIKE, PREPARED FOR USE 

IN STRUCTURES. 


for doors 

7610.90 - Other kg 

76.11 7611.00 ALUMINIUM RESERVOIRS, TANKS, VATS 

AND SIMILAR CONTAINERS, FOR ANY 

MATERIAL (EXCLUDING COMPRESSED OR 

LIQUEFIED GAS), OF A CAPACITY 

EXCEEDING 300 l, WHETHER OR NOT LINED 

OR HEAT-INSULATED, BUT NOT FITTED 

WITH MECHANICAL OR THERMAL 

EQUIPMENT. 


kg 

kg

76.12 ALUMINIUM CASKS, DRUMS, CANS, BOXES 

AND SIMILAR CONTAINERS (INCLUDING 

RIGID OR COLLAPSIBLE TUBULAR 

CONTAINERS), FOR ANY MATERIAL 

(EXCLUDING COMPRESSED OR LIQUEFIED 

GAS), OF A CAPACITY NOT EXCEEDING 300 

P, WHETHER OR NOT LINED OR 

HEAT-INSULATED, BUT NOT FITTED WITH 

MECHANICAL OR THERMAL EQUIPMENT. 

7612.10 - Collapsible tubular containers kg 

7612.90 - Other kg 

76.13 7613.00 ALUMINIUM CONTAINERS FOR 

COMPRESSED OR LIQUEFIED GAS. 

76.14 STRANDED WIRE, CABLES, PLAITED 

BANDS AND THE LIKE, OF ALUMINIUM, NOT 

ELECTRICALLY INSULATED. 

7614.10 - With steel core kg 

7614.90 - Other kg 


ARTICLES AND PARTS THEREOF, OF 

ALUMINIUM; POT SCOURERS AND 

SCOURING OR POLISHING PADS, GLOVES 

AND THE LIKE, OF ALUMINIUM; SANITARY 

WARE AND PARTS THEREOF, OF 

ALUMINIUM. 


- Table, kitchen or other household articles and 

parts thereof; pot scourers and scouring or 

polishing pads, gloves and the like: 

7615.11 - - Pot scourers and scouring or polishing pads, 

gloves and the like 

7615.19 - - Other kg 

7615.20 - Sanitary ware and parts thereof kg 

76.16 OTHER ARTICLES OF ALUMINIUM. 

7616.10 - Nails, tacks, staples (excluding those of heading 

No. 83.05), screws, bolts, nuts, screw hooks, 

rivets, cotters, cotter-pins, washers and similar 

articles 

- Other: 

7616.91 - - Cloth, grill,netting and fencing, of aluminium 

wire 

kg 

kg 

kg 

kg

7616.99 - - Other kg 


CHAPTER 77 

(Reserved for possible future use in the Harmonized System) 

CHAPTER 78 

LEAD AND ARTICLES THEREOF 

78.01 UNWROUGHT LEAD. 

7801.10 - Refined lead kg 

- Other: 

7801.91 - - Containing by mass antimony as the principal 

other element 

7801.99 - - Other kg 

78.02 7802.00 LEAD WASTE AND SCRAP. kg 

78.03 7803.00 LEAD BARS, RODS, PROFILES AND WIRE. 

78.04 LEAD PLATES, SHEETS, STRIP AND FOIL; 

LEAD POWDERS AND FLAKES. 

. - Plates, sheets, strip and foil: 

7804.11 - - Sheets, strip and foil of a thickness 

(excluding any backing) not exceeding 0,2 

mm 

7804.19 - - Other kg 

7804.20 - Powders and flakes kg 

78.05 7805.00 LEAD TUBES, PIPES AND TUBE OR PIPE 



78.06 7806.00 OTHER ARTICLES OF LEAD. kg 

CHAPTER 79 

ZINC AND ARTICLES THEREOF 

79.01 UNWROUGHT ZINC. kg 

- Zinc, not alloyed: 

7901.11 - - Containing by mass 99,99 per cent or more 

of zinc 

kg 

kg 

kg

7901.12 - - Containing by mass less than 99,99 per cent 

of zinc 

7901.20 - Zinc alloys kg 

79.02 7902.00 ZINC WASTE AND SCRAP. kg 

79.03 ZINC DUST, POWDERS AND FLAKES. kg 

7903.10 - Zinc dust kg 


79.04 7904.00 ZINC BARS, RODS, PROFILES AND WIRE. 

79.05 7905.00 ZINC PLATES, SHEETS, STRIP AND FOIL. kg 

79.06 7906.00 ZINC TUBES, PIPES AND TUBE OR PIPE 



79.07 7907.00 OTHER ARTICLES OF ZINC. kg 

80.01 UNWROUGHT TIN. 


CHAPTER 80 

TIN AND ARTICLES THEREOF 

8001.10 - Tin, not alloyed kg 

8001.20 - Tin alloys kg 

80.02 TIN WASTE AND SCRAP. kg 

80.03 8003.00 TIN BARS, RODS, PROFILES AND WIRE. kg 

80.04 8004.00 TIN PLATES, SHEETS AND STRIP, OF A 

THICKNESS EXCEEDING 0,2 mm. 

80.05 8005.00 TIN FOIL (WHETHER OR NOT PRINTED OR 

BACKED WITH PAPER, PAPER BOARD, 

PLASTICS OR SIMILAR BACKING 

MATERIALS), OF A THICKNESS 

(EXCLUDING ANY BACKING) NOT 

EXCEEDING 0,2 mm; TIN POWDERS AND 

FLAKES. 

80.06 8006.00 TIN TUBES, PIPES AND TUBE OR PIPE 


ELBOWS, SLEEVES) 

80.07 8007.00 OTHER ARTICLES OF TIN. kg 

kg 

kg 

kg 

kg

CHAPTER 81 

OTHER BASE METALS; CERMETS; ARTICLES THEREOF 

81.01 TUNGSTEN (WOLFRAM) AND ARTICLES 

THEREOF, INCLUDING WASTE AND SCRAP. 

8101.10 - Powders kg 

- Other: 

8101.91 - - Unwrought tungsten, including bars and rods 

obtained simply by sintering; waste and scrap 

8101.92 - - Bars and rods (excluding those obtained 

simply by sintering), profiles, plates, sheets, 

strip and foil 

8101.93 - - Wire kg 

8101.99 - - Other kg 

81.02 MOLYBDENUM AND ARTICLES THEREOF, 

INCLUDING WASTE AND SCRAP. 

8102.10 - Powders kg 

- Other: 

8102.91 - - Unwrought molybdenum, including bars and 

rods obtained simply by sintering; waste and 

scrap 

8102.92 - - Bars and rods (excluding those obtained 

simply by sintering), profiles, plates, sheets, 

strip and foil. 

8102.93 - - Wire kg 

8102.99 - - Other kg 

81.03 TANTALUM AND ARTICLES THEREOF, 


8103.10 - Unwrought tantalum, including bars and rods 

obtained simply by sintering; waste and scrap; 

powders 


81.04 MAGNESIUM AND ARTICLES THEREOF, 


- Unwrought magnesium: 


kg 

kg 

kg 

kg

8104.11 - - Containing at least 99,8 per cent by mass of 

magnesium 

8104.19 - - Other kg 

8104.20 - Waste and scrap kg 

8104.30 - Rasping, turnings and granules, graded 

according to size; powders 

8104.90 - Other kg 

81.05 COBALT MATTES AND OTHER 

INTERMEDIATE PRODUCTS OF COBALT 

METALLURGY; COBALT AND ARTICLES 

THEREOF, INCLUDING WASTE AND SCRAP. 

8105.10 - Cobalt mattes and other intermediate products 

of cobalt metallurgy; unwrought cobalt; waste 

and scrap; powders 

8105.90 - Other kg 

81.06 8106.00 - BISMUTH AND ARTICLES THEREOF, 


81.07 CADMIUM AND ARTICLES THEREOF, 


8107.10 - Unwrought cadmium; waste and scrap; powders kg 

8107.90 - Other kg 

81.08 TITANIUM AND ARTICLES THEREOF, 


8108.10 - Unwrought titanium; waste and scrap kg 

8108.90 - Other kg 

81.09 ZIRCONIUM AND ARTICLES THEREOF, 


8109.10 - Unwrought zirconium; waste and scrap; powders kg 

8109.90 - Other kg 

81.10 8110.00 ANTIMONY AND ARTICLES THEREOF, 


81.11 8111.00 MANGANESE AND ARTICLES THEREOF, 



kg 

kg 

kg 

kg

81.12 BERYLLIUM, CHROMIUM, GERMANIUM, 

VANADIUM, GALLIUM, HAFNIUM, INDIUM, 

NIOBIUM, (COLUMBIUM), RHENIUM AND 

THALLIUM, AND ARTICLES OF THESE 

METALS, INCLUDING WASTE AND SCRAP. 

- Beryllium: 

8112.11 - - Unwrought; waste and scrap; powders kg 

8112.19 - - Other kg 

8112.20 - Chromium kg 

8112.30 - Germanium kg 

8112.40 - Vanadium kg 

- Other: 

8112.91 - - Unwrought; waste and scrap; powders kg 

8112.99 - - Other kg 

81.13 8113.00 CERMETS AND ARTICLES THEREOF, 



CHAPTER 82 

82.01 HAND TOOLS, THE FOLLOWING: SPADES, 

SHOVELS, MATTOCKS, PICKS, HOES, 

FORKS AND RAKES; AXES, BILL HOOKS 

AND SIMILAR HEWING TOOLS; SECATEURS 

AND PRUNERS OF ANY KIND; SCYTHES, 

SICKLES, HAY KNIVES, HEDGE SHEARS, 

TIMBER WEDGES AND OTHER TOOLS OF A 

KIND USED IN AGRICULTURE, 

HORTICULTURE OR FORESTRY. 

8201.10 - Spades and shovels kg 

8201.20 - Forks kg 

8201.30 - Mattocks, picks, hoes and rakes kg 

8201.40 - Axes, bill hooks and similar hewing tools kg 

8201.50 - Secateurs and similar one-handed pruners and 

shears (including poultry shears) 

8201.60 - Hedge shears, two-handed pruning shears and 

similar two-handed shears 

kg 

kg 

kg 

kg

8201.90 - Other hand tools of a kind used in agriculture, 

horticulture or forestry 

82.02 HAND SAWS; BLADES FOR SAWS OF ALL 

KINDS (INCLUDING SLITTING, SLOTTING OR 

TOOTHLESS SAW BLADES). 

8202.10 - Hand saws kg 

8202.20 - Band saw blades kg 


Circular saw blades (including slitting or slotting 

saw blades): 

8202.31 - - With working part of steel kg 

8202.39 - - Other, including parts kg 

8202.40 - Chain saw blades kg 

Other saw blades: 

8202.91 - - Straight saw blades, for working metal kg 

8202.99 - - Other kg 

82.03 FILES, RASPS, PLIERS (INCLUDING 

CUTTING PLIERS), PINCERS, TWEEZERS, 

METAL CUTTING SHEARS, PIPE-CUTTERS, 

BOLT CROPPERS, PERFORATING 

PUNCHES AND SIMILAR HAND TOOLS. 

8203.10 - Files, rasps and similar tools kg 

8203.20 - Pliers (including cutting pliers), pincers, 

tweezers and similar tools 

8203.30 - Metal cutting shears and similar tools kg 

8203.40 - Pipe-cutters, bolt croppers, perforating punches 

and similar tools 

82.04 HAND-OPERATED SPANNERS AND 

WRENCHES (INCLUDING TORQUE METER 

WRENCHES BUT EXCLUDING 

TAP-WRENCHES); INTERCHANGEABLE 

SPANNER-SOCKETS, WITH OR WITHOUT 

HANDLES. 

- Hand-operated spanners and wrenches: 

8204.11 - - Non-adjustable kg 

8204.12 - - Adjustable kg 

kg 

kg 

kg

8204.20 - Interchangeable spanner sockets, with or 

without handles 

82.05 HAND TOOLS (INCLUDING GLAZIERS' 

DIAMONDS), NOT ELSEWHERE SPECIFIED 

OR INCLUDED; BLOW LAMPS; VICES, 

CLAMPS AND THE LIKE (EXCLUDING 

ACCESSORIES FOR AND PARTS OF, 

MACHINE TOOLS); ANVILS; PORTABLE 

FORGES; HAND OR PEDAL-OPERATED 

GRINDING WHEELS WITH FRAMEWORKS. 

8205.10 - Drilling, threading or tapping tools kg 

8205.20 - Hammers and sledge hammers kg 

8205.30 - Planes, chisels, gouges and similar cutting tools 

for working wood 

8205.40 - Screwdrivers kg 


- Other hand tools (including glaziers' diamonds): 

8205.51 - - Household tools kg 

8205.59 - - Other kg 

8205.60 - Blow lamps kg 

8205.70 - Vices, clamps and the like kg 

8205.80 - Anvils; portable forges; hand or pedal-operated 

grinding wheels with frameworks 

8205.90 - Sets of articles of two or more of the foregoing 

subheadings 

82.06 8206.00 TOOLS OF TWO OR MORE OF THE 

HEADINGS NOS. 82.02 TO 82.05, PUT UP IN 

SETS FOR RETAIL SALE. 

82.07 INTERCHANGEABLE TOOLS FOR HAND 

TOOLS, WHETHER OR NOT 

POWER-OPERATED, OR FOR 

MACHINE-TOOLS (FOR EXAMPLE, FOR 

PRESSING, STAMPING, PUNCHING, 

TAPPING, THREADING, DRILLING, BORING, 

BROACHING, MILLING, TURNING OR 

SCREW DRIVING), INCLUDING DIES FOR 

DRAWING OR EXTRUDING METAL, AND 

ROCK DRILLING OR EARTH BORING 

TOOLS. 

- Rock drilling or earth boring tools: 

kg 

kg 

kg 

kg

8207.13 - - With working part cermets kg 


8207.20 - Dies for drawing or extruding metal kg 

8207.30 - Tools for pressing, stamping or punching kg 

8207.40 - Tools for tapping or threading kg 

8207.50 - Tools for drilling (excluding rock drilling) kg 

8207.60 - Tools for boring or broaching kg 

8207.70 - Tools for milling kg 

8207.80 - Tools for turning kg 

8207.90 - Other interchangeable tools kg 

82.08 KNIVES AND CUTTING BLADES, FOR 

MACHINES OR FOR MECHANICAL 

APPLIANCES. 

8208.10 - For metal working kg 

8208.20 - For wood working kg 

8208.30 - For kitchen appliances or for machines used by 

the food industry 

8208.40 - For agricultural, horticultural or forestry 

machines 

8208.90 - Other kg 

82.09 8209.00 PLATES, STICKS, TIPS AND THE LIKE FOR 

TOOLS, UNMOUNTED, OF CERMETS. 

82.10 8210.00 HAND-OPERATED MECHANICAL 

APPLIANCES, OF A MASS OF 10 kg OR 

LESS, USED IN THE PREPARATION, 

CONDITIONING OR SERVING OF FOOD OR 

DRINK. 

82.11 KNIVES WITH CUTTING BLADES, 

SERRATED OR NOT (INCLUDING PRUNING 

KNIVES) (EXCLUDING KNIVES OF HEADING 

NO. 82.08), AND BLADES THEREFOR. 

8211.10 - Sets of assorted articles u 

- Other: 

8211.91 - - Table knives having fixed blades u 


kg 

kg

8211.92 - - Other knives having fixed blades u 

8211.93 - - Knives (excluding those having fixed blades) u 

8211.94 - - Blades kg 

8211.95 - - Handles of base metal kg 

82.12 RAZORS AND RAZOR BLADES (INCLUDING 

RAZOR BLADE BLANKS IN STRIPS). 

8212.10 - Razors u 

8212.20 - Safety razor blades, including razor blade blanks 

in strips 


82.13 8213.00 SCISSORS, TAILORS' SHEARS AND 

SIMILAR SHEARS, AND BLADES 

THEREFOR. 

82.14 OTHER ARTICLES OF CUTLERY (FOR 

EXAMPLE, HAIR CLIPPERS, BUTCHERS' OR 

KITCHEN CLEAVERS, CHOPPERS AND 

MINCING KNIVES, PAPER KNIVES); 

MANICURE OR PEDICURE SETS AND 

INSTRUMENTS (INCLUDING NAIL FILES). 

8214.10 - Paper knives, letter openers, erasing knives, 

pencil sharpeners and blades therefor 

8214.20 - Manicure or pedicure sets and instruments 

(including nail files) 

8214.90 - Other kg 

82.15 SPOONS, FORKS, LADLES, SKIMMERS, 

CAKE-SERVERS, FISH-KNIVES, 

BUTTER-KNIVES, SUGAR TONGS AND 

SIMILAR KITCHEN OR TABLEWARE. 

8215.10 - Sets of assorted articles containing at least one 

article plated with precious metal 

8215.20 - Other sets of assorted articles kg 

- Other: 

8215.91 - - Plated with precious metal kg 

8215.99 - - Other kg 


CHAPTER 83 

u 

kg 

kg 

kg


MISCELLANEOUS ARTICLES OF BASE METAL 

83.01 PADLOCKS AND LOCKS (KEY, 

COMBINATION OR ELECTRICALLY 

OPERATED), OF BASE METAL; CLASPS 

AND FRAMES WITH CLASPS, 

INCORPORATING LOCKS OF BASE METAL; 

KEYS FOR ANY OF THE FOREGOING 

ARTICLES. 

8301.10 - Padlocks kg 

8301.20 - Locks of a kind used for motor vehicles kg 

8301.30 - Locks of a kind used for furniture kg 

8301.40 - Other locks kg 

8301.50 - Clasps and frames with clasps, incorporating 

locks 

8301.60 - Parts kg 

8301.70 - Keys presented separately kg 

83.02 BASE METAL MOUNTINGS, FITTINGS AND 

SIMILAR ARTICLES SUITABLE FOR 

FURNITURE, DOORS, STAIRCASES, 

WINDOWS, BLINDS, COACHWORK, 

SADDLERY, TRUNKS, CHESTS, CASKETS 

OR THE LIKE; BASE METAL HAT-RACKS, 

HAT-PEGS, BRACKETS AND SIMILAR 

FIXTURES; CASTORS WITH MOUNTINGS OF 

BASE METAL; AUTOMATIC DOOR CLOSERS 

OF BASE METAL. 

8302.10 - Hinges kg 

8302.20 - Castors kg 

8302.30 - Other mountings, fittings and similar articles 

suitable for motor vehicles 

- Other mountings, fittings and similar articles: 

8302.41 - - Suitable for buildings kg 

8302.42 - - Other, suitable for furniture kg 

8302.49 - - Other kg 

8302.50 - Hat-racks, hat-pegs, brackets and similar 

fixtures 

8302.60 - Automatic door closers kg 

kg 

kg 

kg

83.03 8303.00 ARMOURED OR REINFORCED SAFES, 

STRONGBOXES AND DOORS AND SAFE 

DEPOSIT LOCKERS FOR STRONG-ROOMS, 

CASH DEED BOXES AND THE LIKE, OF 

BASE METAL. 

83.04 8304.00 FILING CABINETS, CARD-INDEX CABINETS, 

PAPER TRAYS, PAPER RESTS, PENTRAYS, 

OFFICE-STAMP STANDS AND SIMILAR 

OFFICE OR DESK EQUIPMENT, OF BASE 

METAL, (EXCLUDING OFFICE FURNITURE 

OF HEADING NO. 94.03). 

83.05 FITTINGS FOR LOOSE-LEAF BINDERS OR 

FILES, LETTER CLIPS, LETTER CORNERS, 

PAPER CLIPS, INDEXING TAGS AND 

SIMILAR OFFICE ARTICLES, OF BASE 

METAL; STAPLES IN STRIPS (FOR 

EXAMPLE, FOR OFFICES, UPHOLSTERY, 

PACKAGING), OF BASE METAL. 

8305.10 - Fittings for loose-leaf binders or files kg 

8305.20 - Staples in strips kg 


83.06 BELLS, GONGS AND THE LIKE, 

NON-ELECTRIC, OF BASE METAL; 

STATUETTES AND OTHER ORNAMENTS, OF 

BASE METAL; PHOTOGRAPH, PICTURE OR 

SIMILAR FRAMES, OF BASE METAL; 

MIRRORS OF BASE METAL. 

8306.10 - Bells, gongs and the like kg 

- Statuettes and other ornaments: 

8306.21 - - Plated with precious metal kg 

8306.29 - - Other kg 

8306.30 - Photograph, pictures or similar frames; mirrors kg 

83.07 FLEXIBLE TUBING OF BASE METAL, WITH 

OR WITHOUT THEIR FITTINGS. 

8307.10 - Of iron or steel kg 

8307.90 - Of other base metal kg 


83.08 CLASPS, FRAMES WITH CLASPS, 

BUCKLES, BUCKLE-CLASPS, HOOKS, 

EYES, EYELETS AND THE LIKE, OF BASE 

METAL, OF A KIND USED FOR CLOTHING, 

FOOTWEAR, AWNINGS, HANDBAGS, 

TRAVEL GOODS OR OTHER MADE UP 

ARTICLES; TUBULAR OR BIFURCATED 

RIVETS, OF BASE METAL; BEADS AND 

SPANGLES, OF BASE METAL. 

8308.10 - Hooks, eyes and eyelets kg 

8308.20 - Tubular or bifurcated rivets kg 

8308.90 - Other including parts kg 

83.09 STOPPERS, CAPS AND LIDS (INCLUDING 

CROWN CORKS, SCREW CAPS AND 

POURING STOPPERS), CAPSULES FOR 

BOTTLES, THREADED BUNGS, BUNG 

COVERS, SEALS AND OTHER PACKING 

ACCESSORIES, OF BASE METAL. 

8309.10 - Crown corks kg 

8309.90 - Other kg 

83.10 8310.00 SIGN-PLATES, NAME-PLATES, AD 

DRESS-PLATES AND SIMILAR PLATES; 

NUMBERS, LETTERS AND OTHER 

SYMBOLS, OF BASE METAL, EXCLUDING 

THOSE OF HEADING NO. 94.05.- 

83.11 WIRE, RODS, TUBES, PLATES, 

ELECTRODES AND SIMILAR PRODUCTS, OF 

BASE METAL OR OF METAL CARBIDES, 

COATED OR CORED WITH FLUX MATERIAL, 

OF A KIND USED FOR SOLDERING, 

BRAZING, WELDING OR DEPOSITION OF 

METAL OR OF METAL CARBIDES; WIRE 

AND RODS, OF AGGLOMERATED BASE 

METAL POWDER, USED FOR METAL 

SPRAYING. 

8311.10 - Coated electrodes of base metal, for electric 

arc-welding 

8311.20 - Cored wire of base metal, for electric 

arc-welding 

8311.30 - Coated rods and cored wire, of base metal, for 

soldering, brazing or welding by flame 



kg 

kg 

kg 

kg

SECTION XVI 

MACHINERY AND MECHANICAL APPLIANCES; ELECTRICAL EQUIPMENT; PARTS 

THEREOF; SOUND RECORDERS AND REPRODUCERS, TELEVISION IMAGE AND 

SOUND RECORDERS AND REPRODUCERS, AND PARTS AND ACCESSORIES OF 

SUCH ARTICLES 

84.01 NUCLEAR REACTORS; FUEL ELEMENTS 

(CARTRIDGES), NON-IRRADIATED, FOR 

NUCLEAR REACTORS; MACHINERY AND 

APPARATUS FOR ISOTOPIC SEPARATION. 

8401.10 - Nuclear reactors kg 

8401.20 - Machinery and apparatus for isotopic 

separation, and parts thereof 

8401.30 - Fuel elements (cartridges), non-irradiated 

irradiated 

8401.40 - Parts of nuclear reactors kg 

84.02 STEAM OR OTHER VAPOUR GENERATING 

BOILERS (EXCLUDING CENTRAL HEATING 

HOT WATER BOILERS CAPABLE ALSO OF 

PRODUCING LOW PRESSURE STEAM); 

SUPER-HEATED WATER BOILERS. 


- Steam or other vapour generating boilers: 

8402.11 - - Watertube boilers with a steam production 

exceeding 45 t/hour 

8402.12 - - Watertube boilers with a steam production 

not exceeding 45 t/hour 

8402.19 - - Other vapour generating boilers, including 

hybrid boilers 

8402.20 - - Super-heated water boilers kg 

8402.90 - - Parts kg 

84.03 CENTRAL HEATING BOILERS (EXCLUDING 


8403.10 - Boilers u 

8403.90 - Parts kg 

84.04 AUXILIARY PLANT FOR USE WITH BOILERS 

OF HEADING NO. 84.02 OR 84.03 (FOR 

EXAMPLE, ECONOMISERS, 

SUPER-HEATERS, SOOT REMOVERS, GAS 

RECOVERERS) CONDENSERS FOR STEAM 

kg 

kg 

kg 

kg 

kg

8404.1 

0 


RECOVERERS); CONDENSERS FOR STEAM 

OR OTHER VAPOUR POWER UNITS. 

- Auxiliary plant for use with boilers of heading 

No. 84.02 or 84.00 

8404.20 - Condensers for steam or other vapour power 

units 

8404.90 - Parts kg 

84.05 PRODUCER GAS OR WATER GAS 

GENERATORS, WITH OR WITHOUT THEIR 

PURIFIERS; ACETYLENE GAS 

GENERATORS AND SIMILAR WATER 

PROCESS GAS GENERATORS, WITH OR 

WITHOUT THEIR PURIFIERS. 

8405.10 - Producer gas or water gas generators, with or 

without their purifiers; acetylene gas generators 

and similar water process gas generators, with 

or without their purifiers 

8405.90 - Other kg 

84.06 STEAM TURBINES AND OTHER VAPOUR 

TURBINES. 

8406.10 - Turbines for marine propulsion u 

- Other turbines: 

8406.81 - - Of an output exceeding 40 MW u 

8406.82 - - Of an output not exceeding 40 MW u 

8406.90 - Parts kg 

84.07 SPARK-IGNITION RECIPROCATING OR 

ROTARY INTERNAL COMBUSTION PISTON 

ENGINES. 

8407.10 - Aircraft engines u 

- Marine propulsion engines: 

8407.21 - - Outboard engines u 

8407.29 - - Other u 

- Reciprocating piston engines of a kind used for 

the propulsion of vehicles of Chapter 87: 

8407.31 - - Of a cylinder capacity not exceeding 50 cm 2 u 

kg 

kg

8407.32 - - Of a cylinder capacity exceeding 50 cm 2 but 

not exceeding 250 cm 2 

8407.33 - - Of a cylinder capacity exceeding 250 cm 2 but 

not exceeding 1 000 cm 2 

8407.34 - - Of a cylinder capacity exceeding 1 000 cm 2 u 

8407.90 - Other engines u 

84.08 COMPRESSION-IGNITION INTERNAL 

COMBUSTION PISTON ENGINES (DIESEL 

OR SEMI-DIESEL ENGINES). 

8408.10 - Marine propulsion engines u 

8408.20 - Engines of a kind used for the propulsion of 

vehicles of Chapter 87 

8408.90 - Other engines u 

84.09 PARTS SUITABLE FOR USE SOLELY OR 

PRINCIPALLY WITH THE ENGINES OF 

HEADING NO. 84.07 OR 84.08. 

8409.10 - For aircraft engines kg 

- Other: 

8409.91 - - Suitable for use solely or principally with 

spark-ignition internal combustion piston 

engines 

8409.99 - - Other kg 

84.10 HYDRAULIC TURBINES, WATER WHEELS, 

AND REGULATORS THEREFOR. 


- Hydraulic turbines and water wheels: 

8410.11 - - Of a power not exceeding 1 000 kW u 

8410.12 - - Of a power exceeding 1 000 kW but not 

exceeding 10 000 kW 

8410.13 - - Of a power exceeding 10 000 kW u 

8410.90 - Parts, including regulators kg 

84.11 TURBO-JETS, TURBO-PROPELLERS AND 

OTHER GAS TURBINES. 

- Turbo-jets: 

8411.11 - - Of a thrust not exceeding 25 kN u 

u 

u 

u 

kg 

u

8411.12 - - Of a thrust exceeding 25 kN u 

- Turbo-propellors 



- Other gas turbines: 



- Parts: 

8411.91 - - Of turbo-jets or turbo-propellors kg 

8411.99 - Other kg 

84.12 OTHER ENGINES AND MOTORS. 

8412.10 - Reaction engines (excluding turbo-jets) u 


- Hydraulic power engines and motors: 

8412.21 - - Linear acting (cylinders) u 

8412.29 - - Other u 

- Pneumatic power engines and motors: 

8412.31 - - Linear acting (cylinders) u 

8412.39 - - Other u 

8412.80 - Other u 

8412.90 - Parts kg 

84.13 PUMPS FOR LIQUIDS, WHETHER OR NOT 

FITTED WITH A MEASURING DEVICE; 

LIQUID ELEVATORS. 

- Pumps fitted or designed to be fitted with a 

measuring device: 

8413.11 - - Pumps for dispensing fuel or lubricants, of 

the type used in filling-stations or in garages 

8413.19 - - Other u 

8413.20 - Hand pumps (excluding those of sub-heading 

No. 8413.11 or 8413.19) 

8413.30 - Fuel, lubricating or cooling medium pumps for 

internal combustion piston engines 

u 

u 

u

8413.40 - Concrete pumps u 

8413.50 - Other reciprocating positive displacement 

pumps 

8413.60 - Other rotary positive displacement pumps u 

8413.70 - Other centrifugal pumps u 

- Other pumps; liquid elevators: 

8413.81 - - Pumps u 

8413.82 - - Liquid elevators u 

- Parts: 

8413.91 - - Of pumps kg 

8413.92 - - Of liquid elevators kg 

84.14 AIR OR VACUUM PUMPS, AIR OR OTHER 

GAS COMPRESSORS AND FANS; 

VENTILATING OR RECYCLING HOODS 

INCORPORATING A FAN,WHETHER OR NOT 

FITTED WITH FILTERS. 

8414.10 - Vacuum pumps u 

8414.20 - Hand-or foot-operated air pumps u 

8414.30 - Compressors of a kind used in refrigerating 

equipment 

8414.40 - Air compressors mounted on a wheeled chassis 

for towing 

- Fans: 

8414.51 - - Table, floor, wall, window, ceiling or roof fans, 

with a self-contained electric motor of an 

output not exceeding 125 W 

8414.59 - - Other u 

8414.60 - Hoods having a maximum horizontal side not 


8414.80 - Other u 

8414.90 - Parts kg 

84.15 AIR CONDITIONING MACHINES, 

COMPRISING A MOTOR-DRIVEN FAN AND 

ELEMENTS FOR CHANGING THE 

TEMPERATURE AND HUMIDITY, INCLUDING 

THOSE MACHINES IN WHICH THE HUMIDITY 


u 

u 

u 

u 

u


THOSE MACHINES IN WHICH THE HUMIDITY 

CANNOT BE SEPARATELY REGULATED. 

8415.10 - Window or wall types, self-contained u 

8415.20 - Of a kind used for persons, in motor vehicles u 

- Other: 

8415.81 - - Incorporating a refrigerating unit and a valve 

for reversal of the cooling/heat cycle 

8415.82 - - Other, incorporating a refrigerating unit u 

8415.83 - - Not incorporating a refrigerating unit u 

8415.90 - Parts kg 

84.16 FURNACE BURNERS FOR LIQUID FUEL, 

FOR PULVERISED SOLID FUEL OR FOR 

GAS; MECHANICAL STOKERS, INCLUDING 

THEIR MECHANICAL GRATES, 

MECHANICAL ASH DISCHARGERS AND 

SIMILAR APPLIANCES. 

8416.10 - Furnace burners for liquid fuel kg 

8416.20 - Other furnace burners, including combination 

burners 

8416.30 - Mechanical stokers, including their mechanical 

grates, mechanical ash dischargers and similar 

appliances 

8416.90 - Parts kg 

84.17 INDUSTRIAL OR LABORATORY FURNACES 

AND OVENS, INCLUDING INCINERATORS, 

NON-ELECTRIC. 

8417.10 - Furnaces and ovens for the roasting, melting or 

other heat-treatment of ores, pyrites or of metals 

8417.20 - Bakery ovens, including biscuit ovens u 

8417.80 - Other u 

8417.90 - Parts kg 

84.18 REFRIGERATORS, FREEZERS AND OTHER 

REFRIGERATING OR FREEZING 

EQUIPMENT, ELECTRIC OR OTHER; HEAT 

PUMPS (EXCLUDING AIR CONDITIONING 

MACHINES OF HEADING NO. 84.15). 

u 

kg 

kg 

u

8418.10 - Combined refrigerator-freezers, fitted with 

separate external doors 

- Refrigerators, household type: 

8418.21 - - Compression-type u 

8418.22 - - Absorption-type, electrical u 

8418.29 - - Other u 

8418.30 - Freezers of the chest type, not exceeding 800 l 

capacity 

8418.40 - Freezers of the upright type, not exceeding 900 l 

capacity 

8418.50 - Other refrigerating or freezing chests, cabinets, 

display counters, show-cases and similar 

refrigerating or freezing furniture 


- Other refrigerating or freezing equipment; heat 

pumps: 

8418.61 - - Compression-type units whose condensers 

are heat exchangers 

8418.69 - - Other kg 

- Parts: 

8418.91 - - Furniture designed to receive refrigerating or 

freezing equipment 

8418.99 - - Other kg 

84.19 MACHINERY, PLANT OR LABORATORY 

EQUIPMENT, WHETHER OR NOT 

ELECTRICALLY HEATED, FOR THE 

TREATMENT OF MATERIALS BY A 

PROCESS INVOLVING A CHANGE OF 

TEMPERATURE SUCH AS HEATING, 

COOKING, ROASTING, DISTILLING, 

RECTIFYING, STERILISING, PASTEURISING, 

STEAMING, DRYING, EVAPORATING, 

VAPORISING, CONDENSING OR COOLING 

(EXCLUDING MACHINERY OR PLANT OF A 

KIND USED FOR DOMESTIC PURPOSES); 

INSTANTANEOUS OR STORAGE WATER 

HEATERS, NON-ELECTRIC. 

- Instantaneous or storage water heaters, 

non-electric: 

8419.11 - - Instantaneous gas water heaters u 

u 

u 

u 

u 

u 

kg

8419.19 - - Other u 

8419.20 - - Medical, surgical or laboratory sterilisers u 

- Dryers: 

8419.31 - - For agricultural products u 

8419.32 - - For wood, paper pulp, paper or paperboard u 

8419.39 - - Other u 

8419.40 - Distilling or rectifying plant u 

8419.50 - Heat exchange units u 

8419.60 - Machinery for liquefying air or other gases u 


- Other machinery, plant and equipment: 

8419.81 - - For making hot drinks or for cooking or 

heating food 

8419.89 - - Other u 

8419.90 - Parts kg 

84.20 CALENDERING OR OTHER ROLLING 

MACHINES (EXCLUDING THOSE FOR 

METALS OR GLASS), AND CYLINDERS 

THEREFOR. 

8420.10 - Calendering or other rolling machines u 

- Parts: 

8420.91 - - Cylinders kg 

8420.99 - - Other kg 

84.21 CENTRIFUGES, INCLUDING CENTRIFUGAL 

DRYERS; FILTERING OR PURIFYING 

MACHINERY AND APPARATUS, FOR 

LIQUIDS OR GASES. 

- Centrifuges, including centrifugal dryers: 

8421.11 - - Cream separators u 

8421.12 - - Clothes-dryers u 

8421.19 - - Other u 

- Filtering or purifying machinery and apparatus 

for liquids: 

8421.21 - - For filtering or purifying water u 

u

8421.22 - - For filtering or purifying beverages (excluding 

water) 

8421.23 - - Oil or petrol-filters for internal combustion 

engines 

8421.29 - - Other u 


- Filtering or purifying machinery and apparatus 

for gases: 

8421.31 - - Intake air filters for internal combustion 

engines 

8421.39 - - Other u 

- Parts: 

8421.91 - - Of centrifuges, including centrifugal dryers kg 

8421.99 - - Other kg 

84.22 DISH WASHING MACHINES; MACHINERY 

FOR CLEANING OR DRYING BOTTLES OR 

OTHER CONTAINERS; MACHINERY FOR 

FILLING, CLOSING, SEALING OR 

LABELLING BOTTLES, CANS, BOXES, BAGS 

OR OTHER CONTAINERS; MACHINERY FOR 

CAPSULING BOTTLES, JARS, TUBES AND 

SIMILAR CONTAINERS; OTHER PACKING 

OR WRAPPING MACHINERY (INCLUDING 

HEAT-SHRINK WRAPPING MACHINERY); 

MACHINERY FOR AERATING BEVERAGES. 

- Dish washing machines: 

8422.11 - - Of the household type u 

8422.19 - - Other u 

8422.20 - Machinery for cleaning or drying bottles or other 

containers 

8422.30 - Machinery for filling, closing, sealing, or labelling 

bottles, cans, boxes, bags or other containers; 

machinery for capsuling bottles, jars, tubes and 

similar containers; machinery for aerating 

beverages 

8422.40 - Other packing or wrapping machinery (including 

heat-shrink wrapping machinery) 

8422.90 - Parts kg 

u 

u 

u 

u 

u 

u

84.23 WEIGHING MACHINERY (EXCLUDING 

BALANCES OF A SENSITIVITY OF 5 cg OR 

BETTER), INCLUDING WEIGHT-OPERATED 

COUNTING OR CHECKING MACHINES; 

WEIGHING MACHINE WEIGHTS OF ALL 

KINDS. 

8423.10 - Personal weighing machines, including baby 

scales; household scales. 

8423.20 - Scales for continuous weighing of goods on 

conveyors 

8423.30 - Constant weight scales and scales for 

discharging a predetermined weight of material 

into a bag or container, including hopper scales 

- Other weighing machinery: 

8423.81 - - Having a maximum weighing capacity not 


8423.82 - - Having a maximum weighing capacity 

exceeding 30 kg but not exceeding 5 000 kg 

8423.89 - - Other u 

8423.90 - Weighing machine weights of all kinds; parts of 

weighing machinery 

84.24 MECHANICAL APPLIANCES (WHETHER OR 

NOT HAND-OPERATED) FOR PROJECTING, 

DISPERSING OR SPRAYING LIQUIDS OR 

POWDERS; FIRE EXTINGUISHERS, 

WHETHER OR NOT CHARGED; SPRAY 

GUNS AND SIMILAR APPLIANCES; STEAM 

OR SAND BLASTING MACHINES AND 

SIMILAR JET PROJECTING MACHINES. 

8424.10 - Fire extinguishers, whether or not charged u 

8424.20 - Spray guns and similar appliances u 

8424.30 - Steam or sand blasting machines and similar jet 

projecting machines 

- Other appliances: 

8424.81 - - Agricultural or horticultural u 

8424.89 - - Other u 

8424.90 - Parts kg 


u 

u 

u 

u 

u 

kg 

u

84.25 PULLEY TACKLE AND HOISTS (EXCLUDING 

SKIP HOISTS); WINCHES AND CAPSTANS; 

JACKS. 


- Pulley tackle and hoists (excluding skip hoists or 

hoists of a kind used for raising vehicles): 

8425.11 - - Powered by electric motor u 

8425.19 - - Other u 

8425.20 - Pit-head winding gear; winches specially 

designed for use underground 

- Other winches; capstans: 

8425.31 - - Powered by electric motor u 

8425.39 - - Other u 

- Jacks; hoists of a kind used for raising vehicles: 

8425.41 - - Built-in jacking systems of a type used in 

garages 

8425.42 - - Other jacks and hoists, hydraulic u 

8425.49 - - Other u 

84.26 SHIPS' DERRICKS; CRANES, INCLUDING 

CABLE CRANES; MOBILE LIFTING FRAMES, 

STRADDLE CARRIERS AND WORKS 

TRUCKS FITTED WITH A CRANE. 

- Overhead travelling cranes, transporter cranes, 

gantry cranes, bridge cranes, mobile lifting 

frames and straddle carriers: 

8426.11 - - Overhead travelling cranes on fixed support u 

8426.12 - - Mobile lifting frames on tyres and straddle 

carriers 

8426.19 - - Other u 

8426.20 - Tower cranes u 

8426.30 - Portal or pedestal jib cranes u 

- Other machinery, self-propelled: 

8426.41 - - On tyres u 

8426.49 - - Other u 

- Other machinery: 

u 

u 

u

8426.91 - - Designed for mounting on road vehicles u 

8426.99 - - Other u 

84.27 FORK-LIFT TRUCKS; OTHER WORKS 

TRUCKS FITTED WITH LIFTING OR 

HANDLING EQUIPMENT. 

8427.10 - Self-propelled trucks powered by an electric 

motor 

8427.20 - Other self-propelled trucks u 

8427.90 - Other trucks u 

84.28 OTHER LIFTING, HANDLING, LOADING OR 

UNLOADING MACHINERY (FOR EXAMPLE, 

LIFTS, ESCALATORS, CONVEYORS, 

TELEFERICS). 

8428.10 - Lifts and skip hoists u 

8428.20 - Pneumatic elevators and conveyors u 


- Other continuous-action elevators and 

conveyors, for goods or materials: 

8428.31 - - Specially designed for underground use u 

8428.32 - - Other, bucket type u 

8428.33 - - Other, belt type u 

8428.39 - - Other u 

8428.40 - Escalators and moving walkways u 

8428.50 - Mine wagon pushers, locomotive or wagon 

traversers, wagon tippers and similar railway 

wagon handling equipment 

8428.60 - Teleferics, chair-lifts, ski-draglines; traction 

mechanisms for funiculars 

8428.90 - Other machinery u 

84.29 SELF-PROPELLED BULLDOZERS, 

ANGLEDOZERS, GRADERS, LEVELLERS, 

SCRAPERS, MECHANICAL SHOVELS, 

EXCAVATORS, SHOVEL LOADERS, 

TAMPING MACHINES AND ROAD ROLLERS. 

- Bulldozers and angledozers: 

8429.11 - - Track laying u 

u 

u 

u

8429.19 - - Other u 

8429.20 - Graders and levellers u 

8429.30 - Scrapers u 

8429.40 - Tamping machines and road rollers u 


- Mechanical shovels, excavators and shovel 

loaders: 

8429.51 - - Front-end shovel loaders u 

8429.52 - - Machinery with a 360° revolving 

superstructure 

8429.59 - - Other u 

84.30 OTHER MOVING, GRADING, LEVELLING, 

SCRAPING, EXCAVATING, TAMPING, 

COMPACTING, EXTRACTING OR BORING 

MACHINERY, FOR EARTH, MINERALS OR 

ORES; PILE-DRIVERS AND 

PILE-EXTRACTORS; SNOW-PLOUGHS AND 

SNOW-BLOWERS. 

8430.10 - Pile-drivers and pile-extractors u 

8430.20 - Snow-ploughs and snow-blowers u 

- Coal or rock cutters and tunnelling machinery: 

8430.31 - - Self propelled u 

8430.39 - - Other u 

- Other boring or sinking machinery: 

8430.41 - - Self-propelled u 

8430.49 - - Other u 

8430.50 - Other machinery, self-propelled u 

- Other machinery, not self-propelled: 

8430.61 - - Tamping or compacting machinery u 

8430.62 - - Scrapers u 

8430.69 - - Other u 

84.31 PARTS SUITABLE FOR USE SOLELY OR OR 

PRINCIPALLY WITH THE MACHINERY OF 

HEADINGS NOS. 84.25 TO 84.30. 

u

8431.10 - Of machinery of heading No. 84.25 kg 

8431.20 - Of machinery of heading No. 84.27 kg 


- Of machinery of heading No. 84.28: 

8431.31 - - Of lifts, skip hoists or escalators kg 

8431.39 - - Other kg 

- Of machinery of heading No. 84.26, 84.29 or 

84.30: 

8431.41 - - Buckets, shovels, grabs and grips kg 

8431.42 - - Bulldozer or angledozer blades kg 

8431.43 - - Parts of boring or sinking machinery of 

subheading No. 8430.41 or 8430.49 

8431.49 - - Other kg 

84.32 AGRICULTURAL, HORTICULTURAL OR 

FORESTRY MACHINERY FOR SOIL 

PREPARATION OR CULTIVATION; LAWN OR 

SPORTS-GROUND ROLLERS. 

8432.10 - Ploughs u 

- Harrows, scarifiers, cultivators, weeders and 

hoes: 

8432.21 - - Disc harrows u 

8432.29 - - Other u 

8432.30 - Seeders, planters and transplanters u 

8432.40 - Manure spreaders and fertiliser distributors u 


8432.90 - Parts kg 

84.33 HARVESTING OR THRESHING MACHINERY, 

INCLUDING STRAW OR FODDER BALERS; 

GRASS OR HAY MOWERS; MACHINES FOR 

CLEANING, SORTING OR GRADING EGGS, 

FRUIT OR OTHER AGRICULTURAL 

PRODUCE (EXCLUDING MACHINERY OF 


- Mowers for lawns, parks or sportsgrounds: 

8433.11 - - Powered, with the cutting device rotating in a 

horizontal plane 

kg 

u

8433.19 - - Other u 

8433.20 - Other mowers, including cutter bars for tractor 

mounting 

8433.30 - Other haymaking machinery u 

8433.40 - Straw or fodder balers, including pick-up balers u 


- Other harvesting machinery; threshing 

machinery: 

8433.51 - - Combine harvester-threshers u 

8433.52 - - Other threshing machinery u 

8433.53 - - Root or tuber harvesting machines u 

8433.59 - - Other u 

8433.60 - Machines for cleaning, sorting or grading eggs, 

fruit or other agricultural produce 

8433.90 - Parts kg 

84.34 MILKING MACHINES AND DAIRY 

MACHINERY. 

8434.10 - Milking machines u 

8434.20 - Dairy machinery u 

8434.90 - Parts kg 

84.35 PRESSES, CRUSHERS AND SIMILAR 

MACHINERY USED IN THE MANUFACTURE 

OF WINE, CIDER, FRUIT JUICES OR SIMILAR 

BEVERAGES. 

8435.10 - Machinery u 

8435.90 - Parts kg 

84.36 OTHER AGRICULTURAL, HORTICULTURAL, 

FORESTRY, POULTRY-KEEPING OR 

BEE-KEEPING MACHINERY, INCLUDING 

GERMINATION PLANT FITTED WITH 

MECHANICAL OR THERMAL EQUIPMENT; 

POULTRY INCUBATORS AND BROODERS. 

8436.10 - Machinery for preparing animal feeding stuffs u 

- Poultry-keeping machinery; poultry incubators 

and brooders: 

8436.21 - - Poultry incubators and brooders u 

u 

u

8436.29 - - Other u 


- Parts: 

8436.91 - - Of poultry-keeping machinery or poultry 

incubators and brooders 

8436.99 - - Other kg 

84.37 MACHINES FOR CLEANING, SORTING OR 

GRADING SEED, GRAIN OR DRIED 

LEGUMINOUS VEGETABLES; MACHINERY 

USED IN THE MILLING INDUSTRY OR FOR 

THE WORKING OF CEREALS OR DRIED 

LEGUMINOUS VEGETABLES (EXCLUDING 

FARM-TYPE MACHINERY). 

8437.10 - Machines for cleaning, sorting or grading seed, 

grain or dried leguminous vegetables 


8437.90 - Parts kg 

84.38 MACHINERY, NOT SPECIFIED OR INCLUDED 

ELSEWHERE IN THIS CHAPTER, FOR THE 

INDUSTRIAL PREPARATION OR 

MANUFACTURE OF FOOD OR DRINK 

(EXCLUDING MACHINERY FOR THE 

EXTRACTION OR PREPARATION OF 

ANIMAL OR FIXED VEGETABLE FATS OR 

OILS). 

8438.10 - Bakery machinery and machinery for the 

manufacture of macaroni, spaghetti or similar 

products 

8438.20 - Machinery for the manufacture of confectionery, 

cocoa or chocolate 

8438.30 - Machinery for sugar manufacture u 

8438.40 - Brewery machinery u 

8438.50 - Machinery for the preparation of meat or poultry u 

8438.60 - Machinery for the preparation of fruits, nuts or 

vegetables 


8438.90 - Parts kg 


kg 

u 

u 

u 

u

84.39 MACHINERY FOR MAKING PULP OF 

FIBROUS CELLULOSIC MATERIAL OR FOR 

MAKING OR FINISHING PAPER OR 

PAPERBOARD. 

8439.10 - Machinery for making pulp of fibrous cellulosic 

material 

8439.20 - Machinery for making paper or paperboard u 

8439.30 - Machinery for finishing paper or paper board u 

- Parts: 

8439.91 - - Of machinery for making pulp of fibrous 

cellulosic material 

8439.99 - - Other kg 

84.40 BOOK-BINDING MACHINERY, INCLUDING 

BOOK-SEWING MACHINES. 


8440.90 - Parts kg 

84.41 OTHER MACHINERY FOR MAKING UP 

PAPER PULP, PAPER OR PAPER-BOARD, 

INCLUDING CUTTING MACHINES OF ALL 

KINDS. 

8441.10 - Cutting machines u 

8441.20 - Machines for making bags, sacks or envelopes u 

8441.30 - Machines for making cartons, boxes, cases, 

tubes, drums or similar containers (excluding by 

moulding) 

8441.40 - Machines for moulding articles in paper pulp, 

paper or paperboard 


8441.90 - Parts kg 


u 

kg 

u 

u

84.42 MACHINERY, APPARATUS AND EQUIPMENT 

(EXCLUDING THE MACHINE-TOOLS OF 

HEADINGS NOS. 84.56 TO 84.65), FOR 

TYPE-FOUNDING OR TYPESETTING, FOR 

PREPARING OR MAKING PRINTING 

BLOCKS, PLATES, CYLINDERS OR OTHER 

PRINTING COMPONENTS; PRINTING TYPE, 

BLOCKS, PLATES, CYLINDERS AND OTHER 

PRINTING COMPONENTS; BLOCKS, 

PLATES, CYLINDERS AND LITHOGRAPHIC 

STONES, PREPARED FOR PRINTING 

PURPOSES (FOR EXAMPLE, PLANED, 

GRAINED OR POLISHED). 

8442.10 - Phototype-setting and composing machines u 

8442.20 - Machinery, apparatus and equipment for 

type-setting or composing by other processes, 

with or without founding device 

8442.30 - Other machinery, apparatus and equipment u 

8442.40 - Parts of the foregoing machinery, apparatus or 

equipment 

8442.50 - Printing type, blocks, plates, cylinders and other 

printing components; blocks, plates, cylinders 

and lithographic stones, prepared for printing 

purposes (for example, planed, grained or 

polished) 

84.43 PRINTING MACHINERY, INCLUDING INK-JET 

PRINTING MACHINES, OTHER THAN THOSE 

OF HEADING NO. 84.71; MACHINES FOR 

USES ANCILLARY TO PRINTING. 

- Offset printing machinery: 

8443.11 - - Reel fed u 

8443.12 - - Sheet fed, office type (sheet size not 

exceeding 22 x 36 cm) 

8443.19 - - Other u 


- Letterpress printing machinery (excluding 

flexographic printing): 

8443.21 - - Reel fed u 

8443.29 - - Other u 

8443.30 - Flexographic printing machinery u 

8443.40 - Gravure printing machinery u 

u 

kg 

kg 

u

- Other printing machinery: 

8443.51 - - Ink-jet printing machines u 

8443.59 - - Other u 

8443.60 - Machines for uses ancillary to printing u 

8443.90 - Parts kg 

84.44 8444.00 MACHINES FOR EXTRUDING, DRAWING, 

TEXTURING OR CUTTING MAN-MADE 

TEXTILE MATERIALS. 

84.45 MACHINES FOR PREPARING TEXTILE 

FIBRES; SPINNING, DOUBLING OR 

TWISTING MACHINES AND OTHER 

MACHINERY FOR PRODUCING TEXTILE 

YARNS; TEXTILE REELING OR WINDING 

(INCLUDING WEFT-WINDING) MACHINES 

AND MACHINES FOR PREPARING TEXTILE 

YARNS FOR USE ON THE MACHINES OF 

HEADING NO. 84.46 OR 84.47. 


- Machines for preparing textile fibres: 

8445.11 - - Carding machines u 

8445.12 - - Combing machines u 

8445.13 - - Drawing or roving machines u 

8445.19 - - Other u 

8445.20 - - Textile spinning machines u 

8445.30 - - Textile doubling or twisting machines u 

8445.40 - - Textile winding (including weft-winding) or 

reeling machines 

8445.90 - - Other u 

84.46 WEAVING MACHINES (LOOMS). 

8446.10 - For weaving fabrics of a width not exceeding 30 

cm 

- For weaving fabrics of a width exceeding 30 cm, 

shuttle type 

8446.21 - - Power looms u 

8446.29 - - Other u 

u 

u 

u

8446.30 - For weaving fabrics of a width exceeding 30 cm, 

shuttleless type 

84.47 KNITTING MACHINES, STITCH-BONDING 

MACHINES AND MACHINES FOR MAKING 

GIMPED YARN, TULLE, LACE, 

EMBROIDERY, TRIMMINGS, BRAID OR NET 

AND MACHINES FOR TUFTING. 

- Circular knitting machines: 

8447.11 - - With cylinder diameter not exceeding 165 

mm 

8447.12 - - With cylinder diameter exceeding 165 mm u 

8447.20 - Flat knitting machines; stitch-bonding machines u 

8447.90 - Other u 

84.48 AUXILIARY MACHINERY FOR USE WITH 

MACHINES OF HEADING NO. 84.44, 84.45, 

84.46 OR 84.47 (FOR EXAMPLE, DOBBIES, 

JACQUARDS, AUTOMATIC STOP MOTIONS, 

SHUTTLE CHANGING MECHANISMS); 

PARTS AND ACCESSORIES SUITABLE FOR 

USE SOLELY OR PRINCIPALLY WITH THE 

MACHINES OF THIS HEADING OR OF 

HEADING NO. 84.44, 84.45, 84.46 OR 84.47 

(FOR EXAMPLE, SPINDLES AND SPINDLE 

FLYERS, CARD CLOTHING, COMBS, 

EXTRUDING NIPPLES, SHUTTLES, HEALDS 

AND HEALD-FRAMES, HOSIERY NEEDLES). 


- - Auxiliary machinery for machines of heading 

No. 84.44, 84.45, 84.46 or 84.47: 

8448.11 - - Dobbies and jacquards; card reducing, 

copying, punching or assembling machines 

for use therewith 

8448.19 - - Other kg 

8448.20 - Parts and accessories of machines of heading 

No. 84.44 or of their auxiliary machinery 

- Parts and accessories of machines of heading 

No. 84.45 or of their auxiliary machinery 

8448.31 - - Card clothing kg 

8448.32 - - Of machines for preparing textile fibres 

(excluding card clothing) 

u 

u 

kg 

kg 

kg

8448.33 - - Spindles, spindle flyers, spinning rings and 

ring travellers 

8448.39 - - Other kg 


- Parts and accessories of weaving machines 

(looms) or of their auxiliary machinery 

8448.41 - - Shuttles kg 

8448.42 - - Reeds for looms, healds and heald-frames kg 

8448.49 - - Other kg 

- Parts and accessories of machines of heading 

No. 84.47 or of their auxiliary machinery: 

8448.51 - - Sinkers, needles and other articles used in 

forming stitches 

8448.59 - - Other kg 

84.49 8449.00 MACHINERY FOR THE MANUFACTURE OR 

FINISHING OF FELT OR NON-WOVENS IN 

THE PIECE OR IN SHAPES, INCLUDING 

MACHINERY FOR MAKING FELT HATS; 

BLOCKS FOR MAKING HATS. 

84.50 HOUSEHOLD OR LAUNDRY-TYPE WASHING 

MACHINES, INCLUDING MACHINES WHICH 

BOTH WASH AND DRY. 

- Machines, each of a dry linen capacity not 

exceeding 10 kg: 

8450.11 - - Fully-automatic machines u 

8450.12 - - Other machines, with built-in centrifugal drier u 

8450.19 - - Other u 

8450.20 - Machines, each of a dry linen capacity 



kg 

kg 

kg 

u

84.51 MACHINERY (EXCLUDING MACHINES OF 

HEADING NO. 84.50) FOR WASHING, 

CLEANING, WRINGING, DRYING, IRONING, 

PRESSING (INCLUDING FUSING PRESSES), 

BLEACHING, DYEING, DRESSING, 

FINISHING, COATING OR IMPREGNATING 

TEXTILE YARNS, FABRICS OR MADE UP 

TEXTILE ARTICLES AND MACHINES FOR 

APPLYING THE PASTE TO THE BASE 

FABRIC OR OTHER SUPPORT USED IN THE 

MANUFACTURE OF FLOOR COVERINGS 

SUCH AS LINOLEUM; MACHINES FOR 

REELING, UNREELING, FOLDING, CUTTING 

OR PINKING TEXTILE FABRICS. 

8451.10 - Dry-cleaning machines u 

- Drying machines: 

8451.21 - - Each of a dry linen capacity not exceeding 10 

kg 

8451.29 - - Other u 

8451.30 - Ironing machines and presses (including fusing 

presses) 

8451.40 - Washing, bleaching or dyeing machines u 

8451.50 - Machines for reeling, unreeling, folding cutting or 

pinking textile fabrics 


8451.90 - Parts kg 

84.52 SEWING MACHINES (EXCLUDING 

BOOK-SEWING MACHINES OF HEADING 

NO. 84.40); FURNITURE, BASES AND 

COVERS SPECIALLY DESIGNED FOR 

SEWING MACHINES; SEWING MACHINE 

NEEDLES. 

8452.10 - Sewing machines of the household type u 

- Other sewing machines: 

8452.21 - - Automatic units u 

8452.29 - - Other u 

8452.30 - Sewing machine needles kg 

8452.40 - Furniture, bases and covers for sewing 

machines and parts thereof 


u 

u 

u 

kg

8452.90 - Other parts of sewing machines kg 

84.53 MACHINERY FOR PREPARING, TANNING OR 

WORKING HIDES, SKINS OR LEATHER OR 

FOR MAKING OR REPAIRING FOOTWEAR 

OR OTHER ARTICLES OF HIDES, SKINS OR 

LEATHER (EXCLUDING SEWING 

MACHINES). 

8453.10 - Machinery for preparing, tanning or working 

hides, skins or leather 

8453.20 - Machinery for making or repairing footwear u 


8453.90 - Parts kg 

84.54 CONVERTERS, LADLES, INGOT MOULDS 

AND CASTING MACHINES, OF A KIND USED 

IN METALLURGY OR IN METAL FOUNDRIES. 

8454.10 - Coverters u 

8454.20 - Ingot moulds and ladles u 

8454.30 - Casting machines u 

8454.90 - Parts kg 

84.55 METAL-ROLLING MILLS AND ROLLS 

THEREFOR. 

8455.10 - Tube mills u 

- Other rolling mills: 

8455.21 - - Hot or combination hot and cold u 

8455.22 - - Cold u 

8455.30 - Rolls for rolling mills u 


84.56 MACHINE-TOOLS FOR WORKING ANY 

MATERIAL BY REMOVAL OF MATERIAL, BY 

LASER OR OTHER LIGHT OR PHOTON 

BEAM, ULTRASONIC, 

ELECTRO-DISCHARGE, 

ELECTRO-CHEMICAL, ELECTRON BEAM, 

IONIC-BEAM OR PLASMA ARC PROCESSES. 

8456.10 - Operated by laser or other light or photon beam 

processes 


u 

u

8456.20 - Operated by ultrasonic processes u 

8456.30 - Operated by electro-discharge processes u 

- Other: 

8456.91 - - For dry-etching patterns on semiconductor 

materials 

8456.99 - - Other u 

84.57 MACHINING CENTRES, UNIT 

CONSTRUCTION MACHINES (SINGLE 

STATION) AND MULTI-STATION TRANSFER 

MACHINES, FOR WORKING METAL. 

8457.10 - Machining centres u 

8457.20 - Unit construction machines (single station) u 

8457.30 - Multi-station transfer machines u 

84.58 LATHES (INCLUDING TURNING CENTRES) 

FOR REMOVING METAL. 

- Horizontal lathes: 

8458.11 - - Numerically controlled u 

8458.19 - - Other u 

- Other lathes: 


8458.99 - - Other u 

84.59 MACHINE-TOOLS (INCLUDING WAY-TYPE 

UNIT HEAD MACHINES) FOR DRILLING, 

BORING, MILLING, THREADING OR 

TAPPING BY REMOVING METAL, OTHER 

THAN LATHES (INCLUDING TURNING 

CENTRES) OF HEADING NO. 84.58. 

8459.10 - Way-type unit head machines u 

- Other drilling machines: 


8459.29 - - Other u 

- Other boring-milling machines: 



u

8459.39 - - Other u 

8459.40 - Other boring machines u 

- Milling machines, knee-type: 


8459.59 - - Other u 

- Other milling machines: 


8459.69 - - Other u 

8459.70 - Other threading or tapping machines u 

84.60 MACHINE-TOOLS FOR DEBURRING, 

SHARPENING, GRINDING, HONING, 

LAPPING, POLISHING OR OTHERWISE 

FINISHING METAL, OR CERMETS BY MEANS 

OF GRINDING STONES, ABRASIVES OR 

POLISHING PRODUCTS (EXCLUDING GEAR 

CUTTING, GEAR GRINDING OR GEAR 

FINISHING MACHINES OF HEADING NO. 

84.61). 


- Flat-surface grinding machines, in which the 

positioning in any one axis can be set up to an 

accuracy of at least 0,01 mm: 


8460.19 - - Other u 

- - Other grinding machines, in which the 

positioning in any one axis can be set up to 

an accuracy of at least 0,01 mm: 


8460.29 - - Other u 

- Sharpening (tool or cutter grinding) machines: 


8460.39 - - Other u 

8460.40 - Honing or lapping machines u 

8460.90 - Other u

84.61 MACHINE-TOOLS FOR PLANING, SHAPING, 

SLOTTING, BROACHING, GEAR CUTTING, 

GEAR GRINDING OR GEAR FINISHING, 

SAWING, CUTTING-OFF AND OTHER 

MACHINE-TOOLS WORKING BY REMOVING 

METAL, OR CERMETS, NOT ELSEWHERE 


8461.10 - Planing machines u 

8461.20 - Shaping or slotting machines u 

8461.30 - Broaching machines u 

8461.40 - Gear cutting, gear grinding or gear finishing 

machines 

8461.50 - Sawing or cutting-off machines u 

8461.90 - Other u 

84.62 MACHINE-TOOLS (INCLUDING PRESSES) 

FOR WORKING METAL BY FORGING, 

HAMMERING OR DIE-STAMPING; 

MACHINE-TOOLS (INCLUDING PRESSES) 

FOR WORKING METAL BY BENDING, 

FOLDING, STRAIGHTENING, FLATTENING, 

SHEARING, PUNCHING OR NOTCHING; 

PRESSES FOR WORKING METAL OR METAL 

CARBIDES, NOT SPECIFIED ABOVE. 

8462.10 - Forging or die-stamping machines (including 

presses) and hammers 


- Bending, folding, straightening or flattening 

machines (including presses): 


8462.29 - - Other u 

- Shearing machines (including presses) 

(excluding combined punching and shearing 

machines): 


8462.39 - - Other u 

- Punching or notching machines (including 

presses), including combined punching and 

shearing machines: 


8462.49 - - Other u 

u 

u

- Other: 

8462.91 - - Hydraulic presses u 

8462.99 - - Other u 

84.63 OTHER MACHINE-TOOLS FOR WORKING 

METAL, OR CERMETS, WITHOUT 

REMOVING MATERIAL. 

8463.10 - Draw-benches for bars, tubes, profiles, wire or 

the like 

8463.20 - Thread rolling machines u 

8463.30 - Machines for working wire u 

8463.90 - Other u 

84.64 MACHINE-TOOLS FOR WORKING STONE, 

CERAMICS, CONCRETE, 

ASBESTOS-CEMENT OR LIKE MINERAL 

MATERIALS OR FOR COLD WORKING 

GLASS. 

8464.10 - Sawing machines u 

8464.20 - Grinding or polishing machines u 

8464.90 - Other u 

84.65 MACHINE-TOOLS (INCLUDING MACHINES 

FOR NAILING, STAPLING, GLUEING OR 

OTHERWISE ASSEMBLING) FOR WORKING 

WOOD, CORK, BONE, HARD RUBBER, 

HARD PLASTICS OR SIMILAR HARD 

MATERIALS. 

8465.10 - Machines which can carry out different types of 

machining operations without tool change 

between such operations 

- Other: 

8465.91 - - Sawing machines u 

8465.92 - - Planing, milling or moulding (by cutting) 

machines 

8465.93 - - Grinding, sanding or polishing machines u 

8465.94 - - Bending or assembling machines u 

8465.95 - - Drilling or mortising machines u 

8465.96 - - Splitting, slicing or paring machines u 


u 

u 

u

8465.99 - - Other u 

84.66 PARTS AND ACCESSORIES SUITABLE FOR 


MACHINES OF HEADINGS NOS. 84.56 TO 

84.65, INCLUDING WORK OR TOOL 

HOLDERS, SELF-OPENING DIEHEADS, 

DIVIDING HEADS AND OTHER SPECIAL 

ATTACHMENTS FOR MACHINE-TOOLS; 

TOOL HOLDERS FOR ANY TYPE OF TOOL 

FOR WORKING IN THE HAND 

8466.10 - Tool holders and self-opening dieheads kg 

8466.20 - Work holders kg 

8466.30 - Dividing heads and other special attachments 

for machine-tools 

- Other: 

8466.91 - - For machines of heading No. 84.64 kg 

8466.92 - - For machines of heading No. 84.65 kg 

8466.93 - - For machines of headings Nos. 84.56 to 

84.61 

8466.94 - - For machines of heading No. 84.62 or 84.63 kg 

84.67 TOOLS FOR WORKING IN THE HAND, 

PNEUMATIC, HYDRAULIC OR WITH 

SELF-CONTAINED NON-ELECTRIC MOTOR. 

- Pneumatic: 

8467.11 - - Rotary type (including combined 

rotary-percussion) 

8467.19 - - Other u 

- Other tools: 

8467.81 - - Chain saws u 

8467.89 - - Other u 

- Parts: 

8467.91 - - Of chain saws kg 

8467.92 - - Of pneumatic tools kg 

8467.99 - - Other kg 


kg 

kg 

u

84.68 MACHINERY AND APPARATUS FOR 

SOLDERING, BRAZING OR WELDING, 

WHETHER OR NOT CAPABLE OF CUTTING 


85.15); GAS-OPERATED SURFACE 

TEMPERING MACHINES AND APPLIANCES. 

8468.10 - Hand-held blow pipes u 

8468.20 - Other gas-operated machinery and apparatus u 

8468.80 - Other machinery and apparatus u 

8468.90 - Part kg 

84.69 TYPEWRITERS OTHER THAN PRINTERS OF 

HEADING NO. 84.71; WORD-PROCESSING 

MACHINES. 


- Automatic typewriters and word-processing 

machines: 

8469.11 - - Word-processing machines u 

8469.12 - - Automatic typewriters u 

8469.20 - Other typewriters, electric u 

8469.30 - Other typewriters, non-electric u 

84.70 CALCULATING MACHINES AND 

POCKET-SIZE DATA RECORDING, 

REPRODUCING AND DISPLAYING 

MACHINES WITH CALCULATING 

FUNCTIONS; ACCOUNTING MACHINES, 

POSTAGE-FRANKING MACHINES, 

TICKET-ISSUING MACHINES AND SIMILAR 

MACHINES, INCORPORATING A 

CALCULATING DEVICE; CASH REGISTERS. 

8470.10 - Electronic calculators capable of operation 

without an external source of power 

- Other electronic calculating machines: 

8470.21 - - Incorporating a printing device u 

8470.29 - - Other u 

8470.30 - Other calculating machines u 

8470.40 - Accounting machines u 

8470.50 - Cash registers u 

8470.90 - Other u 

u

84.71 AUTOMATIC DATA PROCESSING 

MACHINES AND UNITS THEREOF; 

MAGNETIC OR OPTICAL READERS, 

MACHINES FOR TRANSCRIBING DATA 

ONTO DATA MEDIA IN CODED FORM AND 

MACHINES FOR PROCESSING SUCH DATA, 


INCLUDED. 

8471.10 - Analogue or hybrid automatic data processing 

machines 

8471.30 - Portable digital automatic data processing 

machines, weighing not more than 10 kg, 

consisting of at least a central processing unit, a 

keyboard and a display 


- Other digital automatic data processing 

machines: 

8471.41 - - Comprising in the same housing at least a 

central processing unit and an input and 

output unit, whether or not combined 

8471.49 - - Other, presented in the form of systems u 

8471.50 - Digital processing units other than those of 

subheadings 8471.41 and 8471.49, whether or 

not containing in the same housing one or two of 

the following types of unit: storage units, input 

units, output units 

8471.60 - Input or output units, whether or not containing 

storage units in the same housing 

8471.70 - Storage units u 

8471.80 - Other units of automatic data processing 

machines 

8471.90 - Other u 

84.72 OTHER OFFICE MACHINES (FOR EXAMPLE, 

HECTOGRAPH OR STENCIL DUPLICATING 

MACHINES, ADDRESSING MACHINES, 

AUTOMATIC BANKNOTE DISPENSERS, 

COIN-SORTING MACHINES, 

COIN-COUNTING OR WRAPPING 

MACHINES, PENCIL-SHARPENING 

MACHINES, PERFORATING OR STAPLING 

MACHINES). 

8472.10 - Duplicating machines u 

u 

u 

u 

u 

u 

u

8472.20 - Addressing machines and address plate 

embossing machines 

8472.30 - Machines for sorting or folding mail or for 

inserting mail in envelopes or bands, machines 

for opening, closing or sealing mail and 

machines for affixing or cancelling postage 

stamps 

8472.90 - Other u 

84.73 PARTS AND ACCESSORIES (EXCLUDING 

COVERS, CARRYING CASES AND THE LIKE) 

SUITABLE FOR USE SOLELY OR 

PRINCIPALLY WITH MACHINES OF 


8473.10 - Parts and accessories of the machines of 

heading No. 84.69 


- Parts and accessories of the machines of 


8473.21 - - Of the electronic calculating machines of 

subheading No. 8470.10, 8470.21 or 8470.29 

8473.29 - - Other kg 





8473.50 - Parts and accessories equally suitable for use 

with machines of two or more of the headings 

Nos. 84.69 to 84.72 

84.74 MACHINERY FOR SORTING, SCREENING, 

SEPARATING, WASHING, CRUSHING, 

GRINDING, MIXING OR KNEADING EARTH, 

STONE, ORES OR OTHER MINERAL 

SUBSTANCES, IN SOLID (INCLUDING 

POWDER OR PASTE) FORM; MACHINERY 

FOR AGGLOMERATING, SHAPING OR 

MOULDING SOLID MINERAL FUELS, 

CERAMIC PASTE, UNHARDENED CEMENTS, 

PLASTERING MATERIALS OR OTHER 

MINERAL PRODUCTS IN POWDER OR 

PASTE FORM; MACHINES FOR FORMING 

FOUNDRY MOULDS OF SAND. 

8474.10 - Sorting, screening, separating or washing 

machines 

u 

u 

kg 

kg 

kg 

kg 

kg 

u

8474.20 - Crushing or grinding machines u 

- Mixing or kneading machines: 

8474.31 - - Concrete or mortar mixers u 

8474.32 - - Machines for mixing mineral substances with 

bitumen 

8474.39 - - Other u 


8474.90 - Parts kg 

84.75 MACHINES FOR ASSEMBLING ELECTRIC 

OR ELECTRONIC LAMPS, TUBES OR 

VALVES OR FLASHBULBS, IN GLASS 

ENVELOPES; MACHINES FOR 

MANUFACTURING OR HOT WORKING 

GLASS OR GLASSWARE. 

8475.10 - Machines for assembling electric or electronic 

lamps, tubes or valves or flashbulbs, in glass 

envelopes 


- Machines for manufacturing or hot working glass 

or glassware: 

8475.21 - - Machines for making optical fibres and 

preforms thereof 

8475.29 - - Other u 

8475.90 - Parts kg 

84.76 AUTOMATIC GOODS-VENDING MACHINES 

(FOR EXAMPLE, POSTAGE STAMP, 

CIGARETTE, FOOD OR BEVERAGE 

MACHINES), INCLUDING MONEY-CHANGING 

MACHINES. 

- Automatic beverage-vending machines: 

8476.21 - - Incorporating heating or refrigerating devices u 

8476.29 - - Other u 

- Other machines: 

8476.81 - - Incorporating heating or refrigerating devices u 

8476.89 - - Other u 

8476.90 - Parts kg 

84 77 MACHINERY FOR WORKING RUBBER OR 

u 

u 

u

84.77 MACHINERY FOR WORKING RUBBER OR 

PLASTICS OR FOR THE MANUFACTURE OF 

PRODUCTS FROM THESE MATERIALS, NOT 

SPECIFIED OR INCLUDED ELSEWHERE IN 

THIS CHAPTER. 

8477.10 - Injection-moulding machines u 

8477.20 - Extruders u 

8477.30 - Blow moulding machines u 

8477.40 - Vacuum moulding machines and other 

thermo-forming machines 


- Other machinery for moulding or otherwise 

forming: 

8477.51 - - For moulding or retreading pneumatic tyres 

or for moulding or otherwise forming inner 

tubes 

8477.59 - - Other u 


8477.90 - Parts kg 

84.78 MACHINERY FOR PREPARING OR MAKING 

UP TOBACCO, NOT SPECIFIED OR 

INCLUDED ELSEWHERE IN THIS CHAPTER. 


8478.90 - Parts kg 

84.79 MACHINES AND MECHANICAL APPLIANCES 

HAVING INDIVIDUAL FUNCTIONS, NOT 


THIS CHAPTER. 

8479.10 - Machinery for public works, building or the like u 

8479.20 - Machinery for the extraction or preparation of 

animal or fixed vegetable fats or oils 

8479.30 - Presses for the manufacture of particle board or 

fibre building board of wood or other ligneous 

materials and other machinery for treating wood 

or cork 

8479.40 - Rope or cable-making machines u 

8479.50 - Industrial robots, not elsewhere specified or u 

u 

u 

u 

u


- Other machines and mechanical appliances: 

8479.81 - - For treating metal, including electric wire 

coil-winders 

8479.82 - - Mixing, kneading, crushing, grinding, 

screening, sifting, homogenising, emulsifying 

or stirring machines 

8479.89 - - Other u 

8479.90 - Parts kg 

84.80 MOULDING BOXES FOR METAL FOUNDRY; 

MOULD BASES; MOULDING PATTERNS; 

MOULDS FOR METAL (EXCLUDING INGOT 

MOULDS), METAL CARBIDES, GLASS, 

MINERAL MATERIALS, RUBBER OR 

PLASTICS. 

8480.10 - Moulding boxes for metal foundry kg 

8480.20 - Mould bases kg 

8480.30 - Moulding patterns kg 

- Moulds for metal or metal carbides: 

8480.41 - - Injection or compression types kg 

8480.49 - - Other kg 

8480.50 - Moulds for glass kg 

8480.60 - Moulds for mineral materials kg 

- Moulds for rubber or plastics: 

8480.71 - - Injection or compression types kg 

8480.79 - - Other kg 

84.81 TAPS, COCKS, VALVES AND SIMILAR 

APPLIANCES FOR PIPES, BOILER SHELLS, 

TANKS, VATS OR THE LIKE, INCLUDING 

PRESSURE-REDUCING VALVES AND 

THERMOSTATICALLY CONTROLLED 

VALVES. 

8481.10 - Pressure-reducing valves kg 

8481.20 - Valves for oleohydraulic or pneumatic 

transmissions 

8481.30 - Check valves kg 

8481.40 - Safety or relief valves kg 

u 

u 

kg

8481.80 - - Other appliances kg 

8481.90 - - Parts kg 

84.82 BALL OR ROLLER BEARINGS. 

8482.10 - Ball bearings u 

8482.20 - Tapered roller bearings, including cone and 

tapered roller assemblies 

8482.30 - Spherical roller bearings u 

8482.40 - Needle roller bearings u 

8482.50 - Other cylindrical roller bearings u 

8482.80 - Other, including combined ball/roller bearings u 

- Parts: 

8482.91 - - Balls, needles and rollers kg 

8482.99 - - Other kg 

84.83 TRANSMISSION SHAFTS (INCLUDING 

CAM-SHAFTS AND CRANK SHAFTS) AND 

CRANKS; BEARING HOUSINGS AND PLAIN 

SHAFT BEARINGS; GEARS AND GEARING; 

BALL OR ROLLER SCREWS; GEAR BOXES 

AND OTHER SPEED CHANGERS, 

INCLUDING TORQUE CONVERTERS; 

FLYWHEELS AND PULLEYS, INCLUDING 

PULLEY BLOCKS; CLUTCHES AND SHAFT 

COUPLINGS (INCLUDING UNIVERSAL 

JOINTS). 

8483.10 - Transmission shafts (including cam-shafts and 

crank shafts) and cranks 

8483.20 - Bearing housings, incorporating ball or roller 

bearings 

8483.30 - Bearing housings, not incorporating ball or roller 

bearings; plain shaft bearings 

8483.40 - Gears and gearing (excluding toothed wheels, 

chain sprockets and other transmission 

elements presented separately); ball or roller 

screws; gear boxes and other speed changers, 

including torque converters: 

8483.50 - Flywheels and pulleys, including pulley blocks u 

8483.60 - Clutches and shaft couplings (including 

universal joints) 


u 

u 

u 

u 

u 

u

8483.90 - Parts kg 

84.84 GASKETS AND SIMILAR JOINTS OF METAL 

SHEETING COMBINED WITH OTHER 

MATERIAL OR OF TWO OR MORE LAYERS 

OF METAL; SETS OR ASSORTMENTS OF 

GASKETS AND SIMILAR JOINTS, 

DISSIMILAR IN COMPOSITION, PUT UP IN 

POUCHES, ENVELOPES OR SIMILAR 

PACKINGS; MECHANICAL SEALS. 

8484.10 - Gaskets and similar joints of metal sheeting 

combined with other material or of two or more 

layers of metal 

8484.20 - Mechanical seals kg 

8484.90 - Other kg 

84.85 MACHINERY PARTS, NOT CONTAINING 

ELECTRICAL CONNECTORS, INSULATORS, 

COILS, CONTACTS OR OTHER ELECTRICAL 

FEATURES, NOT SPECIFIED OR INCLUDED 

ELSEWHERE IN THIS CHAPTER. 

8485.10 - Ships or boats, propellers and blades therefor kg 

8485.90 - Other kg 

CHAPTER 85 

ELECTRICAL MACHINERY AND EQUIPMENT AND PARTS THEREOF; SOUND 

RECORDERS AND REPRODUCERS, TELEVISION IMAGE AND SOUND RECORDERS 

AND REPRODUCERS, AND PARTS AND ACCESSORIES OF SUCH ARTICLES 

85.01 ELECTRICAL MOTORS AND GENERATORS 

(EXCLUDING GENERATING SETS). 

8501.10 - Motors of an output not exceeding 37,5 W u 

8501.20 - Universal AU/DC motors of an output exceeding 

37,5 W 


- Other DC motors; DC generators: 

8501.31 - - Of an output not exceeding 750 W u 

8501.32 - - Of an output exceeding 750 W but not 

exceeding 75 kW 

8501.33 - - Of an output exceeding 75 kW but not 


8501.34 - - Of an output exceeding 375 kW u 

kg 

u 

u 

u

8501.40 - Other AC motors, single-phase u 

- Other AC motors, multi-phase: 

8501.51 - - Of an output not exceeding 750 W each plus u 

8501.52 - - Of an output exceeding 750 W but not 


8501.53 - - Of an output exceeding 75 kW u 

- AC generators (alternators): 

8501.61 - - Of an output not exceeding 75 kV.A u 

8501.62 - - Of an output exceeding 75 kV.A but not 

exceeding 375 kV.A 


exceeding 750 kV.A 

8501.64 - - Of an output exceeding 750 kV.A u 

85.02 ELECTRIC GENERATING SETS AND 

ROTARY CONVERTERS. 


- Generating sets with compression-ignition 

internal combustion piston engines (diesel or 

semi-diesel engines): 

8502.11 - - Of an output not exceeding 75 kV.A u 



8502.13 - - Of an output exceeding 375 kV.A u 

8502.20 - Generating sets with spark-ignition internal 

combustion piston engines 

- Other generating sets: 

8502.31 - - Wind-powered u 

8502.39 - - Other u 

8502.40 - Electric rotary converters u 

85.03 8503.00 PARTS SUITABLE FOR USE SOLELY OR 

PRINCIPALLY WITH THE MACHINES OF 

HEADING NO. 85.01 OR 85.02. 

85.04 ELECTRICAL TRANSFORMERS, STATIC 

CONVERTERS (FOR EXAMPLE, 

RECTIFIERS) AND INDUCTORS. 

u 

u 

u 

u 

u 

kg

8504.10 - Ballasts for discharge lamps or tubes u 

- Liquid dielectric transformers: 

8504.21 - - Having a power handling capacity not 

exceeding 650 kV.A 

8504.22 - - Having a power handling capacity exceeding 

650 kV.A but not exceeding 10 000 kV.A 


10 000 kV.A 

- Other transformers: 

8504.31 - - Having a power handling capacity not 



1 kV.A but not exceeding 16 kV.A 


16 kV.A but not exceeding 500 kV.A 


500 kV.A 

8504.40 - Static converters u 

8504.50 - Other inductors u 

8504.90 - Parts kg 

85.05 ELECTRO-MAGNETS; PERMANENT 

MAGNETS AND ARTICLES INTENDED TO 

BECOME PERMANENT MAGNETS AFTER 

MAGNETISATION; ELECTRO-MAGNETIC OR 

PERMANENT MAGNET CHUCKS, CLAMPS 

AND SIMILAR HOLDING DEVICES; 

ELECTRO-MAGNETIC COUPLINGS, 

CLUTCHES AND BRAKES; 

ELECTRO-MAGNETIC LIFTING HEADS. 


- Permanent magnets and articles intended to 

become permanent magnets after 

magnetisation: 

8505.11 - - Of metal kg 


8505.20 - Electro-magnetic couplings, clutches and brakes kg 

8505.30 - Electro-magnetic lifting heads kg 

8505.90 - Other, including parts kg 

u 

u 

u 

u 

u 

u 

u

85.06 PRIMARY CELLS AND PRIMARY 

BATTERIES. 

8506.10 - Manganese dioxide u 

8506.30 - Mercuric oxide u 

8506.40 - Silver oxide u 

8506.50 - Lithium u 

8506.60 - Air-zinc u 

8506.80 - Other u 


85.07 ELECTRIC ACCUMULATORS, INCLUDING 

SEPARATORS THEREFOR, WHETHER OR 

NOT RECTANGULAR (INCLUDING SQUARE). 

8507.10 - Lead-acid, of a kind used for starting piston 

engines 

8507.20 - Other lead-acid accumulators u 

8507.30 - Nickel-cadmium u 

8507.40 - Nickel-iron u 

8507.80 - Other accumulators u 


85.08 ELECTRO-MECHANICAL TOOLS FOR 

WORKING IN THE HAND, WITH 

SELF-CONTAINED ELECTRIC MOTOR. 

8508.10 - Drills of all kinds u 

8508.20 - Saws u 

8508.80 - Other tools u 


85.09 ELECTRO-MECHANICAL DOMESTIC 

APPLIANCES, WITH SELF-CONTAINED 

ELECTRIC MOTOR. 

8509.10 - Vacuum cleaners u 

8509.20 - Floor polishers u 

8509.30 - Kitchen waste disposers u 


u

8509.40 - Food grinders and mixers; fruit or vegetable 

juice extractors 

8509.80 - Other appliances u 


85.10 SHAVERS, HAIR CLIPPERS AND 

HAIR-REMOVING APPLIANCES, WITH 

SELF-CONTAINED ELECTRIC MOTOR. 

8510.10 - Shavers u 

8510.20 - Hair clippers u 

8510.30 - Hair-removing appliances u 

8510.90 - Parts kg 

85.11 ELECTRICAL IGNITION OR STARTING 

EQUIPMENT OF A KIND USED FOR 

SPARK-IGNITION OR COMPRESSION 

IGNITION INTERNAL COMBUSTION 

ENGINES (FOR EXAMPLE, IGNITION 

MAGNETOS, MAGNETO-DYNAMOS, 

IGNITION COILS, SPARKING PLUGS AND 

GLOW PLUGS, STARTER MOTORS); 

GENERATORS (FOR EXAMPLE, DYNAMOS, 

ALTERNATORS) AND CUT-OUTS OF A KIND 

USED IN CONJUNCTION WITH SUCH 

ENGINES. 

8511.10 - Sparking plugs u 

8511.20 - Ignition magnetos; magneto-dynamos; 

magnetion flywheels 

8511.30 - Distributors; ignition coils u 

8511.40 - Starter motors and dual purpose 

starter-generators 

8511.50 - Other generators u 

8511.80 - Other equipment u 

8511.90 - Parts kg 

85.12 ELECTRICAL LIGHTING OR SIGNALLING 

EQUIPMENT (EXCLUDING ARTICLES OF 

HEADING NO. 85.39), WINDSCREEN 

WIPERS, DEFROSTERS AND DEMISTERS, 

OF A KIND USED FOR CYCLES OR MOTOR 

VEHICLES. 


u 

u 

u

8512.10 - Lighting or visual signalling equipment of a kind 

used on bicycles 

8512.20 - Other lighting or visual signalling equipment u 

8512.30 - Sound signalling equipment u 

8512.40 - Windscreen wipers, defrosters and demisters u 

8512.90 - Parts kg 

85.13 PORTABLE ELECTRIC LAMPS DESIGNED 

TO FUNCTION BY THEIR OWN SOURCE OF 

ENERGY (FOR EXAMPLE, DRY BATTERIES, 

ACCUMULATORS, MAGNETOS) 

(EXCLUDING LIGHTING EQUIPMENT OF 


8513.10 - Lamps u 

8513.90 - Parts kg 

85.14 INDUSTRIAL OR LABORATORY ELECTRIC 

(INCLUDING INDUCTION OR DIELECTRIC) 

FURNACES AND OVENS; OTHER 

INDUSTRIAL OR LABORATORY INDUCTION 

OR DIELECTRIC HEATING EQUIPMENT. 

8514.10 - Resistance heated furnaces and ovens u 

8514.20 - Induction or dielectric furnaces and ovens u 

8514.30 - Other furnaces and ovens u 

8514.40 - Other induction or dielectric heading equipment u 

8514.90 - Parts kg 

85.15 ELECTRIC (INCLUDING ELECTRICALLY 

HEATED GAS), LASER OR OTHER LIGHT OR 

PHOTON BEAM, ULTRASONIC, ELECTRON 

BEAM, MAGNETIC PULSE OR PLASMA ARC 

SOLDERING, BRAZING OR WELDING 

MACHINES AND APPARATUS, WHETHER 

OR NOT CAPABLE OF CUTTING; ELECTRIC 

MACHINES AND APPARATUS FOR HOT 

SPRAYING OF METALS OR CERMETS. 


- Brazing or soldering machines and apparatus: 

8515.11 - - Soldering irons and guns u 

8515.19 - - Other u 

- Machines and apparatus for resistance welding 

of metal: 

u

8515.21 - - Fully or partly automatic u 

8515.29 - - Other u 


- Machines and apparatus for arc (including 

plasma arc) welding of metals: 

8515.31 - - Fully or partly automatic u 

8515.39 - - Other u 

8515.80 - Other machines and apparatus u 

8515.90 - Parts kg 

85.16 ELECTRIC INSTANTANEOUS OR STORAGE 

WATER HEATERS AND IMMERSION 

HEATERS; ELECTRIC SPACE HEATING 

APPARATUS AND SOIL HEATING 

APPARATUS; ELECTRO-THERMIC 

HAIR-DRESSING APPARATUS (FOR 

EXAMPLE, HAIR DRYERS, HAIR CURLERS, 

CURLING TONG HEATERS) AND HAND 

DRYERS; ELECTRIC SMOOTHING IRONS; 

OTHER ELECTRO-THERMIC APPLIANCES 

OF A KIND USED FOR DOMESTIC 

PURPOSES; ELECTRIC HEATING 

RESISTORS (EXCLUDING THOSE OF 


8516.10 - Electric instantaneous or storage water heaters 

and immersion heaters 

- Electric space heating apparatus and electric 

soil heating apparatus: 

8516.21 - - Storage heating radiators u 

8516.29 - - Other u 

- Electro-thermic hair-dressing or hand-drying 

apparatus: 

8516.31 - - Hair dryers u 

8516.32 - - Other hair-dressing apparatus u 

8516.33 - - Hand-drying apparatus u 

8516.40 - Electric smoothing irons u 

8516.50 - Microwave ovens u 

8516.60 - Other ovens; cookers, cooking plates, boiling 

rings, grillers and roasters 

u 

u

- Other electro-thermic appliances: 

8516.71 - - Coffee or tea makers u 

8516.72 - - Toasters u 

8516.79 - - Other u 

8516.80 - Electric heating resistors u 

8516.90 - Parts kg 

85.17 ELECTRICAL APPARATUS FOR LINE 

TELEPHONY OR LINE TELEGRAPHY, 

INCLUDING LINE TELEPHONE SETS WITH 

CORDLESS HANDSETS AND 

TELECOMMUNICATION APPARATUS FOR 

CARRIER-CURRENT LINE SYSTEMS OR FOR 

DIGITAL LINE SYSTEMS; VIDEO-PHONES. 

- Telephone sets; videophones: 

8517.11 - - Line telephone sets with cordless handsets u 

8517.19 - - Other u 


- Fascimile machines and teleprinters: 

8517.21 - - Fascimile machines u 

8517.22 - - Teleprinters u 

8517.30 - Telephonic or telegraphic switching apparatus u 

8517.50 - Other apparatus, for carrier-current line systems 

or for digital line system 

8517.80 - Other apparatus u 

8517.90 - Parts kg 

85.18 MICROPHONES AND STANDS THEREFOR; 

LOUDSPEAKERS, WHETHER OR NOT 

MOUNTED IN THEIR ENCLOSURES; 

HEADPHONES, EARPHONES AND 

COMBINED MICROPHONE-SPEAKER SETS; 

AUDIO-FREQUENCY ELECTRIC 

AMPLIFIERS; ELECTRIC SOUND AMPLIFIER 

SETS. 

8518.10 - Microphones and stands therefor u 

- Loudspeakers, whether or not mounted in their 

enclosures: 

u

8518.21 - - Single loudspeakers, mounted in their 

enclosures 

8518.22 - - Multiple loudspeakers, mounted in the same 

enclosure 

8518.29 - - Other u 

8518.30 - Headphones, earphones and combined 

microphone-speaker sets 

8518.40 - Audio-frequency electric amplifiers u 

8518.50 - Electric sound amplifier sets u 

8518.90 - Parts kg 

85.19 TURNTABLES (RECORD-DECKS), 

RECORD-PLAYERS, CASSETTE-PLAYERS 

AND OTHER SOUND REPRODUCING 

APPARATUS, NOT INCORPORATING A 

SOUND RECORDING DEVICE. 

8519.10 - Coin-or disc-operated record-players u 

- Other record-players: 

8519.21 - - Without loudspeaker u 

8519.29 - - Other u 

- Turntables (record-decks): 

8519.31 - - With automatic record changing mechanism u 

8519.39 - - Other u 

8519.40 - Transcribing machines u 


- Other sound reproducing apparatus 

8519.92 - - Pocket-size cassette-players u 

8519.93 - - Other, cassette-type u 

8519.99 - - Other u 

85.20 MAGNETIC TAPE RECORDERS AND OTHER 

SOUND RECORDING APPARATUS, 

WHETHER OR NOT INCORPORATING A 

SOUND REPRODUCING DEVICE. 

8520.10 - Dictating machines not capable of operating 

without an external source of power 

8520.20 - Telephone answering machines u 

u 

u 

u 

u


- Other magnetic tape recorders incorporating 

sound reproducing apparatus: 

8520.32 - - Digital audio type u 

8520.33 - - Other, cassette-type u 

8520.39 - - Other u 

8520.90 - Other u 

85.21 VIDEO RECORDING OR REPRODUCING 

APPARATUS, WHETHER OR NOT 

INCORPORATING A VIDEO TUNER. 

8521.10 - Magnetic tape-type u 

8521.90 - Other u 

85.22 PARTS AND ACCESSORIES SUITABLE FOR 


APPARATUS OF HEADINGS NOS. 85.19 TO 

85.21 

8522.10 - Pick-up cartridges kg 

8522.90 - Other kg 

85.23 PREPARED UNRECORDED MEDIA FOR 

SOUND RECORDING OR SIMILAR 

RECORDING OF OTHER PHENOMENA 

(EXCLUDING PRODUCTS OF CHAPTER 37). 

- Magnetic tapes: 

8523.11 - - Of a width not exceeding 4 mm u 


exceeding 6,5 mm 

8523.13 - - Of a width exceeding 6,5 mm u 

8523.20 - Magnetic discs u 

. 8523.30 - Cards incorporating a magnetic stripe u 

8523.90 - Other u 

85.24 RECORDS, TAPES AND OTHER RECORDED 

MEDIA FOR SOUND OR OTHER SIMILARLY 

RECORDED PHENOMENA, INCLUDING 

MATRICES AND MASTERS FOR THE 

PRODUCTION OF RECORDS (EXCLUDING 

PRODUCTS OF CHAPTER 37). 

8524.10 - Gramophone records u 

u

- Discs for laser reading system: 

8524.31 - - For reproducing phenomena other than 

sound or image 

8524.32 - - For reproducing sound only u 

8524.39 - - Other u 

8524.40 - - Magnetic tapes for reproducing phenomena 

other than sound or image 

- Other magnetic tapes: 

8524.51 - - Of a width not exceeding 4 mm u 


exceeding 6.5 mm 

8524.53 - - Of a width exceeding 6.5 mm u 

8524.60 - - Cards incorporating a magnetic stripe u 

- Other: 

8524.91 - - For reproducing phenomena other than 

sound or image 

8524.99 - - Other u 

85.25 TRANSMISSION APPARATUS FOR 

RADIO-TELEPHONY, RADIO-TELEGRAPHY, 

RADIO-BROADCASTING OR TELEVISION, 

WHETHER OR NOT INCORPORATING 

RECEPTION APPARATUS OR SOUND 

RECORDING OR REPRODUCING 

APPARATUS; TELEVISION CAMERAS; STILL 

IMAGE VIDEO CAMERAS AND OTHER 

VIDEO CAMERA RECORDERS 

8525.10 - Transmission apparatus u 

8525.20 - Transmission apparatus incorporating reception 

apparatus 

8525.30 - Television cameras u 

8525.40 - Still image video cameras and other video 

camera recorders 

85.26 RADAR APPARATUS, RADIO 

NAVIGATIONAL AID APPARATUS AND 

RADIO REMOTE CONTROL APPARATUS. 

8526.10 - Radar apparatus u 


u 

u 

u 

u 

u

- Other: 

8526.91 - - Radio navigational aid apparatus u 

8526.92 - - Radio remote control apparatus u 

85.27 RECEPTION APPARATUS FOR 

RADIO-TELEPHONY, RADIO-TELEGRAPHY 

OR RADIO-BROADCASTING, WHETHER OR 

NOT COMBINED, IN THE SAME HOUSING, 

WITH SOUND RECORDING OR 

REPRODUCING APPARATUS OR A CLOCK. 


- Radio-broadcast receivers capable of operating 

without an external source of power, including 

apparatus capable of receiving also 

radio-telephony or radio-telegraphy: 

8527.12 - - Pocket-size radio cassette-players u 

8527.13 - - Other apparatus combined with sound 

recording or reproducing apparatus 

8527.19 - - Other u 

- Radio-broadcast receivers not capable of 

operating without an external source of power, 

of a kind used in motor vehicles, including 


radio-telephony, or radio-telegraphy: 

8527.21 - - Combined with sound recording or 

reproducing apparatus 

8527.29 - - Other u 

- Other radio-broadcast receivers, including 


radio-telephony or radio-telegraphy: 

8527.31 - - Combined with sound recording or 

reproducing apparatus 

8527.32 - - Not combined with sound recording or 

reproducing apparatus but combined 

8527.39 - - Other u 


85.28 RECEPTION APPARATUS FOR TELEVISION, 

WHETHER OR NOT INCORPORATING 

RADIO-BROADCAST RECEIVERS OR 

SOUND OR VIDEO RECORDING OR 

REPRODUCING APPARATUS; VIDEO 

MONITORS AND VIDEO PROJECTORS 

u 

u 

u 

u


MONITORS AND VIDEO PROJECTORS. 

- Reception apparatus for television, whether or 

not incorporating radio-broadcast receivers or 

sound or video recording or reproducing 

apparatus: 

8528.12 - - Colour u 

8528.13 - - Black and white or other monochrome u 

- Video monitors: 

8528.21 - - Colour u 


8528.30 - Video projectors u 


PRINCIPALLY WITH THE APPARATUS OF 


8529.10 - Aerials and aerial reflectors of all kinds; parts 

suitable for use therewith 

8529.90 - Other kg 

85.30 ELECTRICAL SIGNALLING, SAFETY OR 

TRAFFIC CONTROL EQUIPMENT FOR 

RAILWAYS, TRAMWAYS, ROADS, INLAND 

WATERWAYS, PARKING FACILITIES, PORT 

INSTALLATIONS OR AIRFIELDS 


86.08). 

8530.10 - Equipment for railways or tramways u 

8530.80 - Other equipment u 

8530.90 - Parts kg 

85.31 ELECTRIC SOUND OR VISUAL SIGNALLING 

APPARATUS (FOR EXAMPLE, BELLS, 

SIRENS, INDICATOR PANELS, BURGLAR OR 

FIRE ALARMS) (EXCLUDING THOSE OF 

HEADING NO. 85.12 OR 85.30). 

8531.10 - Burglar or fire alarms and similar apparatus u 

8531.20 - Indicator panels incorporating liquid crystal 

devices (LCD) or light emitting diodes (LED) 


8531.90 - Parts kg 

kg 

u

85.32 ELECTRICAL CAPACITORS, FIXED, 

VARIABLE OR ADJUSTABLE (PRE-SET). 

8532.10 - Fixed capacitors designed for use in 50/60 Hz 

circuits and having a reactive power handling 

capacity of not less than 0,5 kVar (power 

capacitors) 

- Other fixed capacitors: 

8532.21 - - Tantalum kg 

8532.22 - - Aluminium electrolytic kg 

8532.23 - - Ceramic dielectric, single layer kg 

8532.24 - - Ceramic dielectric, multilayer kg 

8532.25 - - Dielectric of paper or plastics kg 

8532.29 - - Other kg 

8532.30 - Variable or adjustable (pre-set) capacitors kg 

8532.90 - Parts kg 

85.33 ELECTRICAL RESISTORS (INCLUDING 

RHEOSTATS AND POTENTIOMETERS) 

(EXCLUDING HEATING RESISTORS). 

8533.10 - Fixed carbon resistors, composition or film types kg 

- Other fixed resistors: 

8533.21 - - For a power handling capacity not exceeding 

20 W 

8533.29 - - Other kg 


- Wirewound variable resistors, including 

rheostats and potentiometers: 

8533.31 - - For a power handling capacity not exceeding 

20 W 

8533.39 - - Other kg 

8533.40 - Other variable resistors, including rheostats and 

potentiometers 

8533.90 - Parts kg 

85.34 8534.00 PRINTED CIRCUITS. kg 

kg 

kg 

kg 

kg

85.35 ELECTRICAL APPARATUS FOR SWITCHING 

OR PROTECTING ELECTRICAL CIRCUITS 

OR FOR MAKING CONNECTIONS TO OR IN 

ELECTRICAL CIRCUITS (FOR EXAMPLE, 

SWITCHES, FUSES, LIGHTNING 

ARRESTERS, VOLTAGE LIMITERS, SURGE 

SUPPRESSORS,PLUGS, JUNCTION BOXES), 

FOR A VOLTAGE EXCEEDING 1 000 V. 

8535.10 - Fuses kg 

- Automatic circuit breakers: 

8535.21 - - For a voltage of less than 72,5 kV with 

moulded casings of plastics, with a current 

rating not exceeding 630 A, for a voltage not 

exceeding 1 100 V (AC) and a breaking 

capacity rating not exceeding 65 000 A 

8535.29 - - Other kg 

8535.30 - Isolating switches and make-and-break switches kg 

8535.40 - Lightning arresters, voltage limiters and surge 

suppressors 

8535.90 - Other kg 

85.36 ELECTRICAL APPARATUS FOR SWITCHING 

OR PROTECTING ELECTRICAL CIRCUITS, 

OR FOR MAKING CONNECTIONS TO OR IN 

ELECTRICAL CIRCUITS (FOR EXAMPLE, 

SWITCHES, RELAYS, FUSES, SURGE 

SUPPRESSORS, PLUGS, SOCKETS, 

LAMPHOLDERS, JUNCTION BOXES), FOR A 

VOLTAGE NOT EXCEEDING 1 000 V. 

8536.10 - Fuses kg 

8536.20 - Automatic circuit breakers kg 

8536.30 - Other apparatus for protecting electrical circuits kg 

- Relays: 

8536.41 - - For a voltage not exceeding 60 V kg 

8536.49 - - Other kg 

8536.50 - Other switches kg 

- Lamp-holders, plugs and sockets: 

8536.61 - - Lamp-holders kg 

8536.69 - - Other kg 


kg 

kg

8536.90 - Other apparatus kg 

85.37 BOARDS, PANELS, CONSOLES, DESKS, 

CABINETS AND OTHER BASES, EQUIPPED 

WITH TWO OR MORE APPARATUS OF 

HEADING NO. 85.35 OR 85.36, FOR 

ELECTRIC CONTROL OR THE 

DISTRIBUTION OF ELECTRICITY, 

INCLUDING THOSE INCORPORATING 

INSTRUMENTS OR APPARATUS OF 

CHAPTER 90, AND NUMERICAL CONTROL 

APPARATUS (OTHER THAN SWITCHING 

APPARATUS OF HEADING NO. 85.17). 

8537.10 - For a voltage not exceeding 1 000 V kg 

8537.20 - For a voltage exceeding 1 000 V kg 


PRINCIPALLY WITH THE APPARATUS OF 

HEADING NO. 85.35, 85.36 OR 85.37. 

8538.10 - Boards, panels, consoles, desks, cabinets and 

other bases for the goods of heading No. 85.37, 

not equipped with their apparatus 

8538.90 - Other kg 

85.39 ELECTRIC FILAMENT OR DISCHARGE 

LAMPS, INCLUDING SEALED BEAM LAMP 

UNITS AND ULTRA-VIOLET OR INFRA-RED 

LAMPS; ARC-LAMPS. 

8539.10 - Sealed beam lamp units u 


- Other filament lamps (excluding ultra-violet or 

infra-red lamps): 

8539.21 - - Tungsten halogen u 

8539.22 - - Other, of a power not exceeding 200 W and 

for a voltage exceeding 

8539.29 - - Other u 

- Discharge lamps (excluding ultra-violet lamps): 

8539.31 - - Fluorescent, hot cathode u 

8539.32 - - Mercury or sodium vapour lamps; metal 

halide lamps". 

8539.39 - - Other u 

kg 

u 

u


- Ultra-violet or infra-red lamps; arc-lamps: 

8539.41 - - Arc lamps u 

8539.49 - - Other u 

8539.90 - Parts kg 

85.40 THERMIONIC, COLD CATHODE OR 

PHOTOCATHODE VALVES AND TUBES 

(FOR EXAMPLE, VACUUM OR VAPOUR OR 

GAS FILLED VALVES AND TUBES, 

MERCURY ARC RECTIFYING VALVES AND 

TUBES, CATHODE-RAY TUBES, TELEVISION 

CAMERA TUBES). 

- Cathode-ray television picture tubes, including 

video monitor cathode-ray tubes 

8540.11 - - Colour u 


8540.20 - - Television camera tubes; image converters 

and intensifiers; other photo-cathode tubes 

8540.40 - - Data/graphic display tubes, colour, with a 

phosphor dot screen pitch smaller than 0.4 

mm 

8540.50 - Data/graphic display tubes, black and white or 

other monochrome 

8540.60 - Other cathode-ray tubes u 

- Microwave tubes (for example, magnetrons, 

klystrons, travelling wave tubes, carcinotrons), 

excluding grid-controlled tubes: 

8540.71 - - Magnetrons u 

8540.72 - - Klystrons u 

8540.79 - - Other u 

- Other valves and tubes: 

8540.81 - - Receiver or amplifier valves and tubes u 

8540.89 - - Other u 

- Parts: 

8540.91 - - Of cathode-ray tubes kg 

u 

u 

u

8540.99 - - Other kg 

85.41 DIODES, TRANSISTORS AND SIMILAR 

SEMI-CONDUCTOR DEVICES; 

PHOTOSENSITIVE SEMI-CONDUCTOR 

DEVICES, INCLUDING PHOTOVOLTAIC 

CELLS WHETHER OR NOT ASSEMBLED IN 

MODULES OR MADE UP INTO PANELS; 

LIGHT EMITTING DIODES; MOUNTED 

PIEZO-ELECTRIC CRYSTALS. 

8541.10 - Diodes (excluding photosensitive or light 

emitting diodes) 


- Transistors (excluding photosensitive 

transistors): 

8541.21 - - With a dissipation rate of less than 1 W u 

8541.29 - - Other u 

8541.30 - Thyristors, diacs and triacs (excluding 

photosensitive devices) 

8541.40 - Photosensitive semi-conductor devices, 

including photovoltaic cells whether or not 

assembled in modules or made-up into panels; 

light emitting diodes 

8541.50 - Other semi-conductor devices u 

8541.60 - Mounted piezo-electric crystals u 

8541.90 - Parts kg 

85.42 ELECTRONIC INTEGRATED CIRCUITS AND 

MICRO-ASSEMBLIES. 

- Monolithic integrated circuits: 

8542.12 - - Cards incorporating electronic integrated 

circuits ("smart" cards) 

8542.13 - - Metal oxide semiconductors (MOS 

technology) 

8542.14 - - Circuits obtained by bipolar technology u 

8542.19 - - Other, including circuits obtained by a 

combination of bipolar and MOS 

technologies (BIMOS technology) 

8542.30 - Other monolithic intergrated circuits u 

u 

u 

u 

u 

u 

u

8542.40 - Hybrid integrated circuits u 

8542.50 - Electronic micro-assemblies u 

8542.90 - Parts kg 

85.43 ELECTRICAL MACHINES AND APPARATUS, 

HAVING INDIVIDUAL FUNCTIONS, NOT 


THIS CHAPTER. 

- Particle accelerators: 

8543.11 - - Ion implanters for doping semiconductor 

materials 

8543.19 - - Other u 

8543.20 - Signal generators u 

8543.30 - Machines and apparatus for electroplating, 

electrolysis or electrophoresis 

8543.40 - Electric fence energisers u 

- Other machines and apparatus: 

8543.81 - - Proximity cards and tags u 

8543.89 - - Other u 

8543.90 - Parts kg 

85.44 INSULATED (INCLUDING ENAMELLED OR 

ANODISED) WIRE, CABLE (INCLUDING 

CO-AXIAL CABLE) AND OTHER INSULATED 

ELECTRIC CONDUCTORS, WHETHER OR 

NOT FITTED WITH CONNECTORS; OPTICAL 

FIBRE CABLES, MADE UP OF INDIVIDUALLY 

SHEATHED FIBRES, WHETHER OR NOT 

ASSEMBLED WITH ELECTRIC 

CONDUCTORS OR FITTED WITH 

CONNECTORS. 

- Winding wire: 


8544.19 - - Other kg 

8544.20 - Co-axial cable and other co-axial electric 

conductors 


u 

u 

kg

8544.30 - Ignition wiring sets and other wiring sets of a 

kind used in vehicles, aircraft or ships 


- Other electric conductors, for a voltage not 

exceeding 80 V: 

8544.41 - - Fitted with connectors kg 

8544.49 - - Other kg 

- Other electric conductors, for a voltage 

exceeding 80 V but not exceeding 1 000 V: 

8544.51 - - Fitted with connectors kg 

8544.59 - - Other kg 

8544.60 - Other electric conductors, for a voltage 

exceeding 1 000 V 

8544.70 - Optical fibre cables kg 

85.45 CARBON ELECTRODES, CARBON 

BRUSHES, LAMP CARBONS, BATTERY 

CARBONS AND OTHER ARTICLES OF 

GRAPHITE OR OTHER CARBON,WITH OR 

WITHOUT METAL, OF A KIND USED FOR 

ELECTRICAL PURPOSES. 

- Electrodes: 

8545.11 - - Of a kind used for furnaces kg 

8545.19 - - Other kg 

8545.20 - Brushes kg 

8545.90 - Other kg 

85.46 ELECTRICAL INSULATORS OF ANY 

MATERIAL. 

8546.10 - Of glass kg 

8546.20 - Of ceramics kg 

8546.90 - Other kg 

kg 

kg

85.47 INSULATING FITTINGS FOR ELECTRICAL 

MACHINES, APPLIANCES OR EQUIPMENT, 

BEING FITTINGS WHOLLY OF INSULATING 

MATERIAL APART FROM ANY MINOR 

COMPONENTS OF METAL (FOR EXAMPLE, 

THREADED SOCKETS) INCORPORATED 

DURING MOULDING SOLELY FOR 

PURPOSES OF ASSEMBLY (EXCLUDING 

INSULATORS OF HEADING NO. 85.46); 

ELECTRICAL CONDUIT TUBING AND 

JOINTS THEREFOR, OF BASE METAL LINED 

WITH INSULATING MATERIAL. 

8547.10 - Insulating fittings of ceramics kg 

8547.20 - Insulating fittings of plastics kg 

8547.90 - Other kg 

85.48 WASTE AND SCRAP OF PRIMARY CELLS, 

PRIMARY BATTERIES AND ELECTRIC 

ACCUMULATORS; SPENT PRIMARY CELLS, 

SPENT PRIMARY BATTERIES AND SPENT 

ELECTRIC ACCUMULATORS; ELECTRICAL 

PARTS OF MACHINERY OR APPARATUS, 

NOT SPECIFIED OR INCLUDED ELSEWHERE 

IN THIS CHAPTER. 

8548.10 - Waste and scrap of primary cells, primary 

batteries and electric accumulators; spent 

primary cells, spent primary batteries and spent 

electric accumulators 

8548.90 - Other kg 

SECTION XVII 

VEHICLES, AIRCRAFT, VESSELS AND ASSOCIATED TRANSPORT EQUIPMENT 

CHAPTER 86 

RAILWAY OR TRAMWAY LOCOMOTIVES, ROLLING-STOCK AND PARTS THEREOF; 

RAILWAY OR TRAMWAY TRACK FIXTURES AND FITTINGS AND PARTS THEREOF; 

MECHANICAL (INCLUDING ELECTRO-MECHANICAL) TRAFFIC SIGNALLING 

EQUIPMENT OF ALL KINDS 

86.01 RAIL LOCOMOTIVES POWERED FROM AN 

EXTERNAL SOURCE OF ELECTRICITY OR 

BY ELECTRIC ACCUMULATORS. 

8601.10 - Powered from an external source of electricity u 

8601.20 - Powered by electric accumulators u 


kg

86.02 OTHER RAIL LOCOMOTIVES; LOCOMOTIVE 

TENDERS. 

8602.10 - Diesel-electric locomotives u 

8602.90 - Other u 

86.03 SELF-PROPELLED RAILWAY OR TRAMWAY 

COACHES, VANS AND TRUCKS 


86.04). 

8603.10 - Powered from an external source of electricity u 

8603.90 - Other u 

86.04 8604.00 RAILWAY OR TRAMWAY MAINTENANCE OR 

SERVICE VEHICLES, WHETHER OR NOT 

SELF-PROPELLED (FOR EXAMPLE, 

WORKSHOPS, CRANES, BALLAST 

TAMPERS, TRACKLINERS, TESTING 

COACHES AND TRACK INSPECTION 

VEHICLES). 

86.05 8605.00 RAILWAY OR TRAMWAY PASSENGER 

COACHES, NOT SELF-PROPELLED; 

LUGGAGE VANS, POST OFFICE COACHES 

AND OTHER SPECIAL PURPOSE RAILWAY 

OR TRAMWAY COACHES, NOT 

SELF-PROPELLED (EXCLUDING THOSE OF 


86.06 RAILWAY OR TRAMWAY VANS AND 

WAGONS, NOT SELF-PROPELLED. 

8606.10 - Tank wagons and the like u 

8606.20 - Insulated or refrigerated vans and wagons 

(excluding those of subheading No. 8606.10) 

8606.30 - Self-discharging vans and wagons (excluding 

those of subheading No. 8606.10 or 8606.20) 

- Other: 

8606.91 - - Covered and closed u 

8606.92 - - Open, with non-removable sides of a height 


8606.99 - - Other u 

86.07 PARTS OF RAILWAY OR TRAMWAY 

LOCOMOTIVES OR ROLLING STOCK. 


u 

u 

u 

u


- Bogies, bissel-bogies, axles and wheels and 

parts thereof: 

8607.11 - - Driving bogies and bissel-bogies kg 

8607.12 - - Other bogies and bissel-bogies kg 


- Brakes and parts thereof: 

8607.21 - - Air brakes and parts thereof kg 

8607.29 - - Other kg 

8607.30 - Hooks and other coupling devices, buffers, and 

parts thereof 

- Other: 

8607.91 - - Of locomotives kg 

8607.99 - - Other kg 

86.08 8608.00 RAILWAY OR TRAMWAY TRACK FIXTURES 

AND FITTINGS; MECHANICAL (INCLUDING 

ELECTROMECHANICAL) SIGNALLING, 

SAFETY OR TRAFFIC CONTROL 

EQUIPMENT FOR RAILWAYS, TRAMWAYS, 

ROADS, INLAND WATERWAYS, PARKING 

FACILITIES, PORT INSTALLATIONS OR 

AIRFIELDS; PARTS OF THE FOREGOING. 

86.09 8609.00 CONTAINERS (INCLUDING CONTAINERS 

FOR THE TRANSPORT OF FLUIDS) 

SPECIALLY DESIGNED AND EQUIPPED FOR 

CARRIAGE BY ONE OR MORE MODES OF 

TRANSPORT. 

CHAPTER 87 

VEHICLES (EXCLUDING RAILWAY OR TRAMWAY ROLLING-STOCK), AND PARTS 

AND ACCESSORIES THEREOF. 

87.01 TRACTORS (EXCLUDING TRACTORS OF 


8701.10 - Pedestrian controlled tractors u 

8701.20 - Road tractors for semi-trailers u 

8701.30 - Track-laying tractors u 

kg 

kg 

u

8701.90 - Other u 

87.02 MOTOR VEHICLES FOR THE TRANSPORT 

OF TEN OR MORE PERSONS, INCLUDING 

THE DRIVER. 

8702.10 - With compression-ignition internal combustion 

piston engine (diesel or semi-diesel) 

8702.90 - Other u 

87.03 MOTOR CARS AND OTHER MOTOR 

VEHICLES PRINCIPALLY DESIGNED FOR 

THE TRANSPORT OF PERSONS 


87.02) INCLUDING STATION WAGONS AND 

RACING CARS. 

8703.10 - Vehicles specially designed for travelling on 

snow; golf cars and similar vehicles 


- Other vehicles, with spark-ignition internal 

combustion reciprocating piston engine: 

8703.21 - - Of a cylinder capacity not exceeding 1 000 

cm 3 

8703.22 - - Of a cylinder capacity exceeding 1 000 cm 3 

but not exceeding 1 500 cm 3 

8703.23 - - Of a cylinder capacity exceeding 1 500 cm 3 

but not exceeding 3 000 cm 3 

8703.24 - - Of a cylinder capacity exceeding 3 000 cm 3 u 

- Other vehicles, with compression-ignition 

internal combustion piston engine (diesel or 

semi-diesel): 

8703.31 - - Of a cylinder capacity not exceeding 

1 500 cm 3 

8703.32 - - Of a cylinder capacity exceeding 1 500 cm 3 

but not exceeding 2 500 cm 3 

8703.33 - - Of a cylinder capacity exceeding 2 500 cm 3 u 


87.04 MOTOR VEHICLES FOR THE TRANSPORT 

OF GOODS. 

8704.10 - Dumpers designed for off-highway use u 

u 

u 

u 

u 

u 

u 

u


- Other, with compression-ignition internal 

combustion piston engine (diesel or 

semi-diesel): 

8704.21 - - G.V.M. not exceeding 5 t u 

8704.22 - - G.V.M. exceeding 5 t but not exceeding 20 t u 

8704.23 - - G.V.M. exceeding 20 t u 

- Other, with spark-ignition internal combustion 

piston engine: 

8704.31 - - G.V.M. not exceeding 5 u 

8704.32 - - G.V.M. exceeding 5 u 

8704.90 - Other 

87.05 SPECIAL PURPOSE MOTOR VEHICLES, 

OTHER THAN THOSE PRINCIPALLY 

DESIGNED FOR THE TRANSPORT OF 

PERSONS OR GOODS (FOR EXAMPLE, 

BREAKDOWN LORRIES, CRANE LORRIES, 

FIRE FIGHTING VEHICLES, 

CONCRETE-MIXER LORRIES, ROAD 

SWEEPER LORRIES, SPRAYING LORRIES, 

MOBILE WORKSHOPS, MOBILE 

RADIOLOGICAL UNITS). 

8705.10 - Crane lorries u 

8705.20 - Mobile drilling derricks u 

8705.30 - Fire fighting vehicles u 

8705.40 - Concrete-mixer lorries u 

8705.90 - Other u 

87.06 8706.00 CHASSIS FITTED WITH ENGINES, FOR THE 

MOTOR VEHICLES OF HEADINGS NOS. 

87.01 TO 87.05. 

87.07 BODIES (INCLUDING CABS), FOR THE 

MOTOR VEHICLES OF HEADINGS NOS. 

87.01 TO 87.05. 

8707.10 - For the vehicles of heading No. 87.03 u 

8707.90 - Other u 

u

87.08 PARTS AND ACCESSORIES OF THE MOTOR 

VEHICLES OF HEADINGS NOS. 87.01 TO 

87.05. 

8708.10 - Bumpers and parts thereof kg 


- Other parts and accessories of bodies (including 

cabs): 

8708.21 - - Safety seat belts kg 

8708.29 - - Other kg 

- Brakes and servo-brakes and parts thereof: 

8708.31 - - Mounted brake linings kg 

8708.39 - - Other kg 

8708.40 - Gear boxes kg 

8708.50 - Drive-axles with differential, whether or not 

provided with other transmission components 

8708.60 - Non-driving axles and parts thereof kg 

8708.70 - Road wheels and parts and accessories thereof kg 

8708.80 - Suspension shock absorbers kg 

- Other parts and accessories: 

8708.91 - - Radiators kg 

8708.92 - - Silencers and exhaust pipes kg 

8708.93 - - Clutches and parts thereof kg 

8708.94 - - Steering wheels, steering columns and 

steering boxes 

8708.99 - - Other kg 

87.09 WORKS TRUCKS, SELF-PROPELLED, NOT 

FITTED WITH LIFTING OR HANDLING 

EQUIPMENT, OF THE TYPE USED IN 

FACTORIES, WAREHOUSES, DOCK AREAS 

OR AIRPORTS FOR SHORT DISTANCE 

TRANSPORT OF GOODS; TRACTORS OF 

THE TYPE USED ON RAILWAY STATION 

PLATFORMS; PARTS OF THE FOREGOING 

VEHICLES. 

- Vehicles: 

kg 

kg

8709.11 - - Electrical u 

8709.19 - - Other u 

8709.90 - Parts kg 

87.10 TANKS AND OTHER ARMOURED FIGHTING 

VEHICLES, MOTORISED WHETHER OR NOT 

FITTED WITH WEAPONS, AND PARTS OF 

SUCH VEHICLES. 

87.11 MOTORCYCLES (INCLUDING MOPEDS) AND 

CYCLES FITTED WITH AN AUXILIARY 

MOTOR, WITH OR WITHOUT SIDECARS; 

SIDECARS. 

8711.10 - With reciprocating internal combustion piston 

engine of a cylinder capacity not exceeding 50 

cm 3 


engine of a cylinder capacity exceeding 50 cm 3 

but not exceeding 250 cm 3 


engine of a cylinder capacity exceeding 250 cm 3 

but not exceeding 500 cm 3 


engine of a cylinder capacity exceeding 500 cm 3 

but not exceeding 800 cm 3 

8711.50 - With reciprocating internal combustion piston 

engine of a cylinder capacity exceeding 800 cm 3 

8711.90 - Other u 

87.12 8712.00 BICYCLES AND OTHER CYCLES 

(INCLUDING DELIVERY TRICYCLES), NOT 

MOTORISED. 

87.13 INVALID CARRIAGES, WHETHER OR NOT 

MOTORISED OR OTHERWISE 

MECHANICALLY PROPELLED. 

8713.10 - Not mechanically propelled u 

8713.90 - Other u 

87.14 PARTS AND ACCESSORIES OF VEHICLES 

OF HEADINGS NOS. 87.11 TO 87.13. 


- Of motorcycles (including mopeds): 

u 

u 

u 

u 

u 

u

8714.11 - - Saddles kg 

8714.19 - - Other kg 

8714.20 - Of invalid carriages kg 

- Other: 

8714.91 - - Frames and forks, and parts thereof kg 

8714.92 - - Wheel rims and spokes kg 

8714.93 - - Hubs (excluding coaster braking hubs and 

hub brakes), and free-wheel sprocket-wheels 

8714.94 - - Brakes, including coaster braking hubs and 

hub brakes, and parts thereof 

8714.95 - - Saddles u 

8714.96 - - Pedals and crank-gear, and parts thereof kg 

8714.99 - - Other kg 

87.15 8715.00 BABY CARRIAGES AND PARTS THEREOF. 

87.16 TRAILERS AND SEMI-TRAILERS; OTHER 

VEHICLES, NOT MECHANICALLY 

PROPELLED; PARTS THEREOF. 

8716.10 - Trailers and semi-trailers of the caravan type, for 

housing or camping 

8716.20 - Self-loading or self-unloading trailers and 

semi-trailers for agricultural purposes 


- Other trailers and semi-trailers for the transport 

of goods: 

8716.31 - - Tanker trailers and tanker semi-trailers u 

8716.39 - - Other u 

8716.40 - Other trailers and semi-trailers u 

8716.80 - Other vehicles u 

8716.90 - Parts kg 

CHAPTER 88 

AIRCRAFT, SPACECRAFT, AND PARTS THEREOF 

88 01 BALLOONS AND DIRIGIBLES GLIDERS 

kg 

kg 

u 

u

88.01 BALLOONS AND DIRIGIBLES; GLIDERS, 

HANG GLIDERS AND OTHER 

NON-POWERED AIRCRAFT. 

8801.10 - Gliders and hang gliders u 

8801.90 - Other u 

88.02 OTHER AIRCRAFT (FOR EXAMPLE, 

HELICOPTERS, AEROPLANES); 

SPACECRAFT (INCLUDING SATELLITES) 

AND SUBORBITAL AND SPACECRAFT 

LAUNCH VEHICLES 

- Helicopters: 

8802.11 - - Of an unladen mass not exceeding 2 000 kg u 

8802.12 - - Of an unladen mass exceeding 2 000 kg u 

8802.20 - Aeroplanes and other aircraft, of an unladen 

mass not exceeding 2 000 kg 


mass exceeding 2 000 kg but not exceeding 15 

000 kg 


mass exceeding 15 000 kg 

8802.60 - Spacecraft (including satellites) and suborbital 

and spacecraft launch vehicles 

88.03 PARTS OF GOODS OF HEADING NO. 88.01 

OR 88.02. 

8803.10 - Propellers and rotors and parts thereof kg 

8803.20 - Under-carriages and parts thereof kg 

8803.30 - Other parts of aeroplanes or helicopters kg 


88.04 8804.00 PARACHUTES (INCLUDING DIRIGIBLE 

PARACHUTES AND PARAGLIDERS) AND 

ROTOCHUTES; PARTS THEREOF AND 

ACCESSORIES THERETO. 

88.05 AIRCRAFT LAUNCHING GEAR; 

DECK-ARRESTOR OR SIMILAR GEAR; 

GROUND FLYING TRAINERS; PARTS OF 

THE FOREGOING ARTICLES. 

8805.10 - Aircraft launching gear and parts thereof; 

deck-arrestor or similar gear and parts thereof 


u 

u 

u 

u 

kg 

kg


CHAPTER 89 

SHIPS, BOATS AND FLOATING STRUCTURES 

89.01 CRUISE SHIPS, EXCURSION BOATS, 

FERRYBOATS, CARGO SHIPS, BARGES 

AND SIMILAR VESSELS FOR THE 

TRANSPORT OF PERSONS OR GOODS. 

8901.10 - Cruise ships, excursion boats and similar 

vessels principally designed for the transport of 

persons; ferry boats of all kinds 

8901.20 - Tankers u 

8901.30 - Refrigerated vessels (excluding those of 

subheading 8901.20) 

8901.90 - Other vessels for the transport of goods and 

other vessels for the transport of both persons 

and goods 

89.02 8902.00 FISHING VESSELS; FACTORY SHIPS AND 

OTHER VESSELS FOR PROCESSING OR 

PRESERVING FISHERY PRODUCTS. 

89.03 YACHTS AND OTHER VESSELS FOR 

PLEASURE OR SPORTS; ROWING BOATS 

AND CANOES. 

8903.10 - Inflatable u 

- Other: 

8903.91 - - Sailboats, with or without auxiliary motors u 

8903.92 - - Motorboats (excluding outboard motorboats) u 


89.04 8904.00 TUGS AND PUSHER CRAFT. u 

89.05 LIGHT-VESSELS, FIRE-FLOATS, 

DREDGERS, FLOATING CRANES, AND 

OTHER VESSELS THE NAVIGABILITY OF 

WHICH IS SUBSIDIARY TO THEIR MAIN 

FUNCTION; FLOATING DOCKS; FLOATING 

OR SUBMERSIBLE DRILLING OR 

PRODUCTION PLATFORMS. 

8905.10 - Dredgers u 

u 

u 

u 

u

8905.20 - Floating or submersible drilling or production 

platforms 

8905.90 - Other u 

89.06 8906.00 OTHER VESSELS, INCLUDING WAR SHIPS 

AND LIFEBOATS OTHER THAN ROWING 

BOATS. 

89.07 OTHER FLOATING STRUCTURES (FOR 

EXAMPLE, RAFTS, TANKS, COFFER-DAMS, 

LANDING STAGES, BUOYS AND BEACONS). 

8907.10 - Inflatable rafts u 

8907.90 - Other u 

89.08 8908.00 VESSELS AND OTHER FLOATING 

STRUCTURES FOR BREAKING UP. 

SECTION XVIII 

OPTICAL, PHOTOGRAPHIC, CINEMATOGRAPHIC, MEASURING, CHECKING, 

PRECISION, MEDICAL OR SURGICAL INSTRUMENTS AND APPARATUS; CLOCKS 

AND WATCHES; MUSICAL INSTRUMENTS; PARTS AND ACCESSORIES THEREOF 

CHAPTER 90 

OPTICAL, PHOTOGRAPHIC, CINEMATOGRAPHIC, MEASURING, CHECKING, 

PRECISION, MEDICAL OR SURGICAL INSTRUMENTS AND APPARATUS; PARTS AND 

ACCESSORIES THEREOF 

90.01 OPTICAL FIBRES AND OPTICAL FIBRE 

BUNDLES; OPTICAL FIBRE CABLES 


85.44); SHEETS AND PLATES OF 

POLARISING MATERIAL; LENSES 

(INCLUDING CONTACT LENSES), PRISMS, 

MIRRORS AND OTHER OPTICAL 

ELEMENTS, OF ANY MATERIAL, 

UNMOUNTED (EXCLUDING SUCH 

ELEMENTS OF GLASS NOT OPTICALLY 

WORKED). 

9001.10 - Optical fibres, optical fibre bundles and cables kg 

9001.20 - Sheets and plates of polarising material kg 

9001.30 - Contact lenses u 

9001.40 - Spectacle lenses of glass u 

9001.50 - Spectacle lenses of other materials u 

9001.90 - Other kg 


u 

u 

u

90.02 LENSES, PRISMS, MIRRORS AND OTHER 

OPTICAL ELEMENTS, OF ANY MATERIAL, 

BEING PARTS OF OR FITTINGS FOR 

INSTRUMENTS OR APPARATUS 

(EXCLUDING SUCH ELEMENTS OF GLASS 

NOT OPTICALLY WORKED). 

- Objective lenses: 

9002.11 - - For cameras, projectors or photographic 

enlargers or reducers 

9002.19 - - Other kg 

9002.20 - Filters kg 

9002.90 - Other kg 

90.03 FRAMES AND MOUNTINGS FOR 

SPECTACLES, GOGGLES OR THE LIKE, 

AND PARTS THEREOF. 

- Frames and mountings: 

9003.11 - - Of plastics u 

9003.19 - - Of other materials u 


90.04 SPECTACLES, GOGGLES AND THE LIKE, 

CORRECTIVE, PROTECTIVE OR OTHER. 

9004.10 - Sunglasses u 

9004.90 - Other u 

90.05 BINOCULARS, MONOCULARS, OTHER 

OPTICAL TELESCOPES, AND MOUNTINGS 

THEREFOR; OTHER ASTRONOMICAL 

INSTRUMENTS AND MOUNTINGS 

THEREFOR, BUT NOT INCLUDING 

INSTRUMENTS FOR RADIO-ASTRONOMY. 

9005.10 - Binoculars u 

9005.80 - Other instruments u 

9005.90 - Parts and accessories (including mountings) kg 


kg

90.06 PHOTOGRAPHIC (EXCLUDING CINEMA 

TOGRAPHIC) CAMERAS; PHOTOGRAPHIC 

FLASHLIGHT APPARATUS AND 

FLASHBULBS (EXCLUDING DISCHARGE 

LAMPS OF HEADING NO. 85.39). 

9006.10 - Cameras of a kind used for preparing printing 

plates or cylinders 

9006.20 - Cameras of a kind used for recording 

documents on microfilm, microfiche or other 

microforms 

9006.30 - Cameras specially designed for underwater use, 

for aerial survey or for medical or surgical 

examination of internal organs; comparison 

cameras for forensic or criminological purposes 

9006.40 - Instant print cameras u 

- Other cameras: 

9006.51 - - With a through-the-lens viewfinder (single 

lens reflex (SLR)) for roll film of a width not 


9006.52 - - Other, for roll film of a width less than 35 mm u 

9006.53 - - Other, for roll film of a width of 35 mm u 

9006.59 - - Other u 


- Photographic flashlight apparatus and 

flashbulbs: 

9006.61 - - Discharge lamp ("electronic") flash-light 

apparatus 

9006.62 - - Flashbulbs, flashcubes and the like u 

9006.69 - - Other u 

- Parts and accessories: 

9006.91 - - For cameras kg 

9006.99 - - Other kg 

90.07 CINEMATOGRAPHIC CAMERAS AND 

PROJECTORS, WHETHER OR NOT 

INCORPORATING SOUND RECORDING OR 

REPRODUCING APPARATUS. 

- Cameras: 

u 

u 

u 

u 

u

9007.11 - - For film of less than 16 mm wide or for 

double-8 mm film 

9007.19 - - Other u 

9007.20 - Projectors u 


9007.91 - - For cameras kg 

9007.92 - - For projectors kg 

90.08 IMAGE PROJECTORS (EXCLUDING 

CINEMATOGRAPHIC); PHOTOGRAPHIC 

(EXCLUDING CINEMATOGRAPHIC) 

ENLARGERS AND REDUCERS. 

9008.10 - Slide projectors u 

9008.20 - Microfilm, microfiche or other microform readers, 

whether or not capable of producing copies 

9008.30 - Other image projectors u 

9008.40 - Photographic (excluding cinematographic) 

enlargers and reducers 

9008.90 - Parts and accessories kg 

90.09 PHOTOCOPYING APPARATUS 

INCORPORATING AN OPTICAL SYSTEM OR 

OF THE CONTACT TYPE AND 

THERMOCOPYING APPARATUS. 


- Electrostatic photocopying apparatus: 

9009.11 - - Operating by reproducing the original image 

directly onto the copy (direct process) 

9009.12 - - Operating by reproducing the original image 

via an intermediate onto the copy (indirect 

process) 

- Other photocopying apparatus: 

9009.21 - - Incorporating an optical system u 

9009.22 - - Of the contact type u 

9009.30 - Thermo-copying apparatus u 


u 

u 

u 

u 

u

90.10 APPARATUS AND EQUIPMENT FOR 

PHOTOGRAPHIC (INCLUDING 

CINEMATOGRAPHIC) LABORATORIES 

(INCLUDING APPARATUS FOR THE 

PROJECTION OF DRAWING OF CIRCUIT 

PATTERNS ON SENSITISED 

SEMI-CONDUCTOR MATERIALS), NOT 


THIS CHAPTER; NEGATOSCOPES; 

PROJECTION SCREENS. 

9010.10 - Apparatus and equipment for automatically 

developing photographic (including 

cinematographic) film or paper in rolls or for 

automatically exposing developed film to rolls of 

photographic paper 


- Apparatus for the projection or drawing of circuit 

patterns on sensitised semi-conductor materials: 

9010.41 - - Direct write-on-wafer apparatus u 

9010.42 - - Step and repeat aligners u 

9010.49 - - Other u 

9010.50 - Other apparatus and equipment for 

photographic (including cinematographic) 

laboratories; negatoscopes 

9010.60 - Projection screens u 


90.11 COMPOUND OPTICAL MICROSCOPES, 

INCLUDING THOSE FOR 

MICROPHOTOGRAPHY, 

MICROCINEMATOGRAPHY OR 

MICROPROJECTION. 

9011.10 - Stereoscopic microscopes u 

9011.20 - Other microscopes, for microphotography, 

microcinematography or microprojection 

9011.80 - Other microscopes u 


90.12 MICROSCOPES (EXCLUDING OPTICAL 

MICROSCOPES); DIFFRACTION 

APPARATUS. 

u 

u 

u

9012.10 - Microscopes (excluding optical microscopes) 

and diffraction apparatus 


90.13 LIQUID CRYSTAL DEVICES NOT 

CONSTITUTING ARTICLES PROVIDED FOR 

MORE SPECIFICALLY IN OTHER HEADINGS; 

LASERS (EXCLUDING LASER DIODES); 

OTHER OPTICAL APPLIANCES AND 

INSTRUMENTS, NOT SPECIFIED OR 

INCLUDED ELSEWHERE IN THIS CHAPTER. 

9013.10 - Telescopic sights for fitting to arms; periscopes; 

telescopes designed to form parts of machines, 

appliances, instruments or apparatus of this 

Chapter or Section XVI 

9013.20 - Lasers (excluding laser diodes) u 

9013.80 - Other devices, appliances and instruments u 


90.14 DIRECTION FINDING COMPASSES; OTHER 

NAVIGATIONAL INSTRUMENTS AND 

APPLIANCES. 

9014.10 - Direction finding compasses u 

9014.20 - Instruments and appliances for aeronautical or 

space navigation (excluding compasses) 

9014.80 - Other instruments and appliances u 


90.15 SURVEYING (INCLUDING 

PHOTOGRAMMETRICAL SURVEYING), 

HYDROGRAPHIC, OCEANOGRAPHIC, 

HYDROLOGICAL, METEOROLOGICAL OR 

GEOPHYSICAL INSTRUMENTS AND 

APPLIANCES (EXCLUDING COMPASSES); 

RANGEFINDERS. 

9015.10 - Rangefinders u 

9015.20 - Theodolites and tacheometers u 

9015.30 - Levels u 

9015.40 - Photogrammetrical surveying instruments and 

appliances 


u 

u 

u 

kg



90.16 9016.00 BALANCES OF A SENSITIVITY OF 50 mg OR 

BETTER, WITH OR WITHOUT MASS PIECES. 

90.17 DRAWING, MARKING-OUT OR 

MATHEMATICAL CALCULATING 

INSTRUMENTS (FOR EXAMPLE, DRAFTING 

MACHINES, PANTOGRAPHS, 

PROTRACTORS, DRAWING SETS, SLIDE 

RULES, DISC CALCULATORS); 

INSTRUMENTS FOR MEASURING LENGTH, 

FOR USE IN THE HAND (FOR EXAMPLE, 

MEASURING RODS AND TAPES, 

MICROMETERS, CALLIPERS), NOT 


THIS CHAPTER. 

9017.10 - Drafting tables and machines, whether or not 

automatic 

9017.20 - Other drawing, marking-out or mathematical 

calculating instruments 

9017.30 - Micrometers, callipers and gauges u 



90.18 INSTRUMENTS AND APPLIANCES USED IN 

MEDICAL, SURGICAL, DENTAL OR 

VETERINARY SCIENCES, INCLUDING 

SCINTIGRAPHIC APPARATUS, OTHER 

ELECTROMEDICAL APPARATUS AND 

SIGHT-TESTING INSTRUMENTS. 


- Electrodiagnostic apparatus (including 

apparatus for functional exploratory examination 

or for checking physiological parameters): 

9018.11 - - Electrocardiographs u 

9018.12 - - Ultrasonic scanning apparatus u 

9018.13 - - Magnetic resonance imaging apparatus u 

9018.14 - - Scintigraphic apparatus u 

9018.19 - - Other u 

9018.20 - Ultra-violet or infra-red ray apparatus kg 

kg 

u 

u


- Syringes, needles, catheters, cannulae and the 

like: 

9018.31 - - Syringes, with or without needles u 

9018.32 - - Tubular metal needles and needles for 

sutures 

9018.39 - - Other u 

- Other instruments and appliances used in dental 

sciences: 

9018.41 - - Dental drill engines, whether or not combined 

on a single base with other dental equipment 

9018.49 - - Other u 

9018.50 - Other ophthalmic instruments and appliances kg 


90.19 MECHANOTHERAPY APPLIANCES; 

MASSAGE APPARATUS; 

PSYCHOLOGICALAPTITUDE-TESTING 

APPARATUS; OZONE THERAPY, OXYGEN 

THERAPY, AEROSOL THERAPY, ARTIFICIAL 

RESPIRATION OR OTHER THERAPEUTIC 

RESPIRATION APPARATUS. 

9019.10 - Mechanotherapy appliances; massage 

apparatus; psychological aptitude-testing 

apparatus 

9019.20 - Ozone therapy, oxygen therapy, aerosol 

therapy, artificial respiration or other therapeutic 

respiration apparatus 

90.20 9020.00 OTHER BREATHING APPLIANCES AND GAS 

MASKS (EXCLUDING PROTECTIVE MASKS 

HAVING NEITHER MECHANICAL PARTS 

NOR REPLACEABLE FILTERS).kg 

90.21 ORTHOPAEDIC APPLIANCES, INCLUDING 

CRUTCHES, SURGICAL BELTS AND 

TRUSSES; SPLINTS AND OTHER FRACTURE 

APPLIANCES; ARTIFICIAL PARTS OF THE 

BODY; HEARING AIDS AND OTHER 

APPLIANCES WHICH ARE WORN OR 

CARRIED, OR IMPLANTED IN THE BODY, TO 

COMPENSATE FOR A DEFECT OR 

DISABILITY. 

kg 

kg 

kg 

kg 

kg


- Artificial joints and other orthopaedic or fracture 

appliances: 

9021.11 - - Artificial joints kg 

9021.19 - - Other kg 

- Artificial teeth and dental fittings: 

9021.21 - - Artificial teeth kg 

9021.29 - - Other kg 

9021.30 - Other artificial parts of the body kg 

9021.40 - Hearing aids (excluding parts and accessories) u 

9021.50 - Pacemakers for stimulating heart muscles 

(excluding parts and accessories) 

9021.90 - Other kg 

90.22 APPARATUS BASED ON THE USE OF 

X-RAYS OR OF ALPHA, BETA OR GAMMA 

RADIATIONS, WHETHER OR NOT FOR 

MEDICAL, SURGICAL, DENTAL OR 

VETERINARY USES, INCLUDING 

RADIOGRAPHY OR RADIOTHERAPY 

APPARATUS, X-RAY TUBES AND OTHER 

X-RAY GENERATORS, HIGH TENSION 

GENERATORS, CONTROL PANELS AND 

DESKS, SCREENS, EXAMINATION OR 

TREATMENT TABLES, CHAIRS AND THE 

LIKE. 

- Apparatus based on the use of X-rays, whether 

or not for medical, surgical, dental or veterinary 

uses, including radiography or radiotherapy 

apparatus: 

9022.12 - - Computed tomography apparatus u 

9022.13 - - Other, for dental uses u 

9022.14 - - Other, for medical, surgical or veterinary uses u 

9022.19 - - For other uses u 

- Apparatus based on the use of alpha, beta or 

gamma radiations, whether or not for medical, 

surgical, dental or veterinary uses, including 

radiography or radiotherapy apparatus: 

u

9022.21 - - For medical, surgical, dental or veterinary 

uses 

9022.29 - - For other uses u 

9022.30 - X-ray tubes u 

9022.90 - Other, including parts and accessories kg 

90.23 9023.00 INSTRUMENTS, APPARATUS AND MODELS, 

DESIGNED FOR DEMONSTRATIONAL 

PURPOSES (FOR EXAMPLE, IN EDUCATION 

OR EXHIBITIONS), UNSUITABLE FOR 

OTHER USES. 

90.24 MACHINES AND APPLIANCES FOR TESTING 

THE HARDNESS, STRENGTH, 

COMPRESSIBILITY, ELASTICITY OR OTHER 

MECHANICAL PROPERTIES OF MATERIALS 

(FOR EXAMPLE, METALS, WOOD, 

TEXTILES, PAPER, PLASTICS). 

9024.10 - Machines and appliances for testing metals u 

9024.80 - Other machines and appliances u 


90.25 HYDROMETERS AND SIMILAR FLOATING 

INSTRUMENTS, THERMOMETERS, 

PYROMETERS, BAROMETERS, 

HYGROMETERS AND PSYCHROMETERS 

RECORDING OR NOT, AND ANY 

COMBINATION OF THESE INSTRUMENTS. 


- Thermometers and pyrometers, not combined 

with other instruments: 

9025.11 - - Liquid-filled, for direct reading u 

9025.19 - - Other u 



u 

kg

90.26 INSTRUMENTS AND APPARATUS FOR 

MEASURING OR CHECKING THE FLOW, 

LEVEL, PRESSURE OR OTHER VARIABLES 

OF LIQUIDS OR GASES (FOR EXAMPLE, 

FLOW METERS, LEVEL GAUGES, 

MANOMETERS, HEAT-METERS) 

(EXCLUDING INSTRUMENTS AND 

APPARATUS OF HEADING NO. 90.14, 90.15, 

90.28 OR 90.32). 

9026.10 - For measuring or checking the flow or level of 

liquids 

9026.20 - For measuring or checking pressure u 

9026.80 - Other instruments and apparatus u 


90.27 INSTRUMENTS AND APPARATUS FOR 

PHYSICAL OR CHEMICAL ANALYSIS (FOR 

EXAMPLE, POLARIMETERS, 

REFRACTOMETERS, SPECTROMETERS, 

GAS OR SMOKE ANALYSIS APPARATUS); 

INSTRUMENTS AND APPARATUS FOR 

MEASURING OR CHECKING VISCOSITY, 

POROSITY, EXPANSION, SURFACE 

TENSION OR THE LIKE; INSTRUMENTS AND 

APPARATUS FOR MEASURING OR 

CHECKING QUANTITIES OF HEAT, SOUND 

OR LIGHT (INCLUDING EXPOSURE 

METERS); MICROTOMES. 

9027.10 - Gas or smoke analysis apparatus u 

9027.20 - Chromatographs and electrophoresis 

instruments 

9027.30 - Spectrometers, spectrophotometers and 

spectrographs using optical radiations (UV, 

visible, IR) 

9027.40 - Exposure meters u 

9027.50 - Other instruments and apparatus using optical 

radiations (UV, visible, IR) 

9027.80 - Other instruments and apparatus u 

9027.90 - Microtomes; parts and accessories kg 


u 

u 

u 

u

90.28 GAS, LIQUID OR ELECTRICITY SUPPLY OR 

PRODUCTION METERS, INCLUDING 

CALIBRATING METERS THEREFOR. 

9028.10 - Gas meters u 

9028.20 - Liquid meters u 

9028.30 - Electricity meters u 


90.29 REVOLUTION COUNTERS, PRODUCTION 

COUNTERS, TAXIMETERS, MILEOMETERS, 

PEDOMETERS AND THE LIKE; SPEED 

INDICATORS AND TACHOMETERS, OTHER 

THAN THOSE OF HEADING NO. 90.14 OR 

90.15; STROBOSCOPES. 

9029.10 - Revolution counters, production counters, 

taximeters, mileometers, pedometers and the 

like 

9029.20 - Speed indicators and tachometers; 

stroboscopes 


90.30 OSCILLOSCOPES, SPECTRUM ANALYSERS 

AND OTHER INSTRUMENTS AND 

APPARATUS FOR MEASURING OR 

CHECKING ELECTRICAL QUANTITIES 

(EXCLUDING METERS OF HEADING NO. 

90.28); INSTRUMENTS AND APPARATUS 

FOR MEASURING OR DETECTING ALPHA, 

BETA, GAMMA, X-RAY, COSMIC OR OTHER 

IONISING RADIATIONS. 

9030.10 - Instruments and apparatus for measuring or 

detecting ionising radiations 

9030.20 - Cathode-ray oscilloscopes and cathode-ray 

oscillographs 


- Other instruments and apparatus, for measuring 

or checking voltage, current, resistance or 

power, without a recording device: 

9030.31 - - Multimeters u 


u 

u 

u 

u

9030.40 - Other instruments and apparatus, specially 

designed for telecommunications (for example, 

cross-talk meters, gain measuring instruments, 

distortion factor meters, psophometers) 

- Other instruments and apparatus: 

9030.82 - - For measuring or checking semi-conductor 

wafers or devices 

9030.83 - - Other, with a recording device u 


9030.90 - Parts and accessories kg 

90.31 MEASURING OR CHECKING INSTRUMENTS, 

APPLIANCES AND MACHINES, NOT 


THIS CHAPTER; PROFILE PROJECTORS. 

9031.10 - Machines for balancing mechanical parts u 

9031.20 - Testbenches u 

9031.30 - Profile projectors u 


- Other optical instruments and appliances: 

9031.41 - - For inspecting semiconductor wafers or 

devices or for inspecting photomasks or 

reticles used in manufacturing semiconductor 

devices 


9031.80 - Other instruments, appliances and machines u 


90.32 AUTOMATIC REGULATING OR 

CONTROLLING INSTRUMENTS AND 

APPARATUS. 

9032.10 - Thermostats u 

9032.20 - Manostats u 

- Other instruments and apparatus: 

9032.81 - - Hydraulic or pneumatic u 



u 

u 

u

90.33 9033.00 PARTS AND ACCESSORIES (NOT 


THIS CHAPTER) FOR MACHINES, 

APPLIANCES, INSTRUMENTS OR 

APPARATUS OF CHAPTER 90. 


CHAPTER 91 

CLOCKS AND WATCHES AND PARTS THEREOF 

91.01 WRIST-WATCHES, POCKET-WATCHES AND 

OTHER WATCHES, INCLUDING 

STOP-WATCHES, WITH CASE OF PRECIOUS 

METAL OR OF METAL CLAD WITH 

PRECIOUS METAL. 

- Wrist-watches, electrically operated, whether or 

not incorporating a stop-watch facility: 

9101.11 - - With mechanical display only u 

9101.12 - - With opto-electronic display only u 

9101.19 - - Other u 

- Other wrist-watches, whether or not 

incorporating a stop-watch facility: 

9101.21 - - With automatic winding u 

9101.29 - - Other u 

- Other: 

9101.91 - - Electrically operated u 

9101.99 - - Other u 

91.02 WRIST-WATCHES, POCKET-WATCHES AND 

OTHER WATCHES, INCLUDING 

STOP-WATCHES (EXCLUDING THOSE OF 


- Wrist-watches, electrically operated, whether or 

not incorporating a stop-watch facility: 

9102.11 - - With mechanical display only u 


9102.19 - - Other u 

- Other wrist-watches, whether or not 

incorporating a stop-watch facility:

9102.21 - - With automatic winding u 

9102.29 - - Other u 

- Other: 


9102.99 - - Other u 

91.03 CLOCKS WITH WATCH MOVEMENTS 

(EXCLUDING CLOCKS OF HEADING NO. 

91.04). 

9103.10 - Electrically operated u 


91.04 9104.00 INSTRUMENT PANEL CLOCKS AND 

CLOCKS OF A SIMILAR TYPE FOR 

VEHICLES, AIRCRAFT, SPACE CRAFT OR 

VESSELS. 

91.05 OTHER CLOCKS. 

- Alarm clocks: 


9105.19 - - Other u 

- Wall clocks: 


9105.29 - - Other u 

- Other: 


9105.99 - - Other u 

91.06 TIME OF DAY RECORDING APPARATUS 

AND APPARATUS FOR MEASURING, 

RECORDING OR OTHERWISE INDICATING 

INTERVALS OF TIME, WITH CLOCK OR 

WATCH MOVEMENT OR WITH 

SYNCHRONOUS MOTOR (FOR EXAMPLE, 

TIME-REGISTERS, TIME RECORDERS). 

9106.10 - Time-registers; time recorders u 

9106.20 - Parking meters u 


kg

9106.90 - Other u 

91.07 9107.00 TIME SWITCHES WITH CLOCK OR WATCH 

MOVEMENT OR WITH SYNCHRONOUS 

MOTOR. 

91.08 WATCH MOVEMENTS, COMPLETE AND 

ASSEMBLED. 

- Electrically operated: 

9108.11 - - With mechanical display only or with a device 

to which a mechanical display can be 

incorporated 


9108.19 - - Other u 

9108.20 - With automatic winding u 

- Other: 

9108.91 - - Measuring 33,8 mm or less u 

9108.99 - - Other u 

91.09 CLOCK MOVEMENTS, COMPLETE AND 

ASSEMBLED. 

- Electrically operated: 

9109.11 - - Of alarm clocks u 

9109.19 - - Other u 

9109.90 - Other u 

91.10 COMPLETE WATCH OR CLOCK 

MOVEMENTS, UNASSEMBLED OR PARTLY 

ASSEMBLED (MOVEMENT SETS); 

INCOMPLETE WATCH OR CLOCK 

MOVEMENTS, ASSEMBLED; ROUGH 

WATCH OR CLOCK MOVEMENTS. 

- Of watches: 

9110.11 - - Complete movements, unassembled or partly 

assembled (movement sets) 

9110.12 - - Incomplete movements, assembled kg 

9110.19 - - Rough movements kg 


u 

u 

u

9110.90 - Other kg 

91.11 WATCH CASES AND PARTS THEREOF. 

9111.10 - Cases of precious metal or of metal clad with 

precious metal 

9111.20 - Cases of base metal, whether or not gold- or 

silver-plated 

9111.80 - Other cases u 

9111.90 - Parts kg 

91.12 CLOCK CASES AND CASES OF A SIMILAR 

TYPE FOR OTHER GOODS OF THIS 

CHAPTER, AND PARTS THEREOF. 

9112.10 - Cases of metal u 

9112.80 - Other cases u 

9112.90 - Parts kg 

91.13 WATCH STRAPS, WATCH BANDS AND 

WATCH BRACELETS, AND PARTS 

THEREOF. 

9113.10 - Of precious metal or of metal clad with precious 

metal 

9113.20 - Of base metal, whether or not gold- or 

silver-plated 

9113.90 - Other kg 

91.14 OTHER CLOCK OR WATCH PARTS. 

9114.10 - Springs, including hair-springs kg 

9114.20 - Jewels kg 

9114.30 - Dials kg 

9114.40 - Plates and bridges kg 

9114.90 - Other kg 

CHAPTER 92 

MUSICAL INSTRUMENTS; PART AND ACCESSORIES OF SUCH ARTICLES 

92.01 PIANOS, INCLUDING AUTOMATIC PIANOS; 

HARPSICHORDS AND OTHER KEYBOARD 

STRINGED INSTRUMENTS. 


u 

u 

kg 

kg

9201.10 - Upright pianos u 

9201.20 - Grand pianos u 

9201.90 - Other u 

92.02 OTHER STRING MUSICAL INSTRUMENTS 

(FOR EXAMPLE, GUITARS, VIOLINS, 

HARPS). 

9202.10 - Played with a bow u 

9202.90 - Other u 

92.03 9203.00 KEYBOARD PIPE ORGANS; HARMONIUMS 

AND SIMILAR KEYBOARD INSTRUMENTS 

WITH FREE METAL REEDS. 

92.04 ACCORDIONS AND SIMILAR INSTRUMENTS; 

MOUTH ORGANS. 

9204.10 - Accordions and similar instruments u 

9204.20 - Mouth organs u 

92.05 OTHER WIND MUSICAL INSTRUMENTS (FOR 

EXAMPLE, CLARINETS, TRUMPETS, 

BAGPIPES). 

9205.10 - Brass-wind instruments u 

9205.90 - Other u 

92.06 9206.00 PERCUSSION MUSICAL INSTRUMENTS 

(FOR EXAMPLE, DRUMS, XYLOPHONES, 

CYMBALS, CASTANETS, MARACCAS). 

92.07 MUSICAL INSTRUMENTS, THE SOUND OF 

WHICH IS PRODUCED, OR MUST BE 

AMPLIFIED, ELECTRICALLY (FOR 

EXAMPLE, ORGANS, GUITARS, 

ACCORDIONS). 

9207.10 - Keyboard instruments (excluding accordions) u 

9207.90 - Other u 


u 

u

92.08 MUSICAL BOXES, FAIRGROUND ORGANS, 

MECHANICAL STREET ORGANS, 

MECHANICAL SINGING BIRDS, MUSICAL 

SAWS AND OTHER MUSICAL INSTRUMENTS 

NOT FALLING WITHIN ANY OTHER 

HEADING OF THIS CHAPTER; DECOY 

CALLS OF ALL KINDS; WHISTLES, CALL 

HORNS AND OTHER MOUTH-BLOWN 

SOUND SIGNALLING INSTRUMENTS. 

9208.10 - Musical boxes u 

9208.90 - Other u 

92.09 PARTS (FOR EXAMPLE, MECHANISMS FOR 

MUSICAL BOXES) AND ACCESSORIES (FOR 

EXAMPLE, CARDS, DISCS AND ROLLS FOR 

MECHANICAL INSTRUMENTS) FOR 

MUSICAL INSTRUMENTS; METRONOMES, 

TUNING FORKS AND PITCH PIPES OF ALL 

KINDS. 

9209.10 - Metronomes, tuning forks and pitch pipes kg 

9209.20 - Mechanisms for musical boxes kg 

9209.30 - Musical instrument strings kg 

- Other: 

9209.91 - - Parts and accessories for pianos kg 

9209.92 - - Parts and accessories for the musical 

instruments of heading No. 92.02 


instruments of heading No. 92.03 


instruments of heading No. 92.07 

9209.99 - - Other kg 

SECTION XIX 

ARMS AND AMMUNITION; PARTS AND ACCESSORIES THEREOF 

CHAPTER 93 

ARMS AND AMMUNITION; PARTS AND ACCESSORIES THEREOF 

93.01 9301.00 MILITARY WEAPONS, OTHER THAN 

REVOLVERS, PISTOLS AND THE ARMS OF 

HEADING NO. 93.07. 


kg 

kg 

kg 

u

93.02 9302.00 REVOLVERS AND PISTOLS (EXCLUDING 

THOSE OF HEADING NO. 93.03 OR 93.04). 

93.03 OTHER FIREARMS AND SIMILAR DEVICES 

WHICH OPERATE BY THE FIRING OF AN 

EXPLOSIVE CHARGE (FOR EXAMPLE, 

SPORTING SHOTGUNS AND RIFLES, 

MUZZLE-LOADING FIREARMS, VERY 

PISTOLS AND OTHER DEVICES DESIGNED 

TO PROJECT ONLY SIGNAL FLARES, 

PISTOLS AND REVOLVERS FOR FIRING 

BLANK AMMUNITION, CAPTIVE-BOLT 

HUMANE KILLERS, LINE-THROWING GUNS). 

9303.10 - Muzzle-loading firearms u 

9303.20 - Other sporting, hunting or target shooting 

shotguns, including combination shotguns and 

rifles 

9303.30 - Other sporting, hunting or target-shooting rifles u 


93.04 9304.00 OTHER ARMS (FOR EXAMPLE, SPRING, AIR 

OR GAS GUNS AND PISTOLS, 

TRUNCHEONS) (EXCLUDING THOSE OF 


93.05 PARTS AND ACCESSORIES OF ARTICLES 

OF HEADINGS NOS. 93.01 TO 93.04. 

9305.10 - Of revolvers or pistols kg 


- Of shotguns or rifles of heading No. 93.03: 

9305.21 - - Shotgun barrels kg 

9305.29 - - Other kg 

9305.90 - Other kg 

93.06 BOMBS, GRENADES, TORPEDOES, MINES, 

MISSILES, AND SIMILAR MUNITIONS OF 

WAR AND PARTS THEREOF; CARTRIDGES 

AND OTHER AMMUNITION AND 

PROJECTILES AND PARTS THEREOF, 

INCLUDING SHOT AND CARTRIDGE WADS. 

9306.10 - Cartridges for riveting or similar tools or for 

captive-bolt humane killers and parts thereof 

u 

u 

u 

kg


- Shotgun cartridges and parts thereof; air gun 

pellets: 

9306.21 - - Cartridges kg 

9306.29 - - Other kg 

9306.30 - Other cartridges and parts thereof kg 

9306.90 - Other kg 

93.07 9307.00 SWORDS, CUTLASSES, BAYONETS, 

LANCES AND SIMILAR ARMS AND PARTS 

THEREOF AND SCABBARDS AND SHEATHS 

THEREFOR. 

SECTION XX 

MISCELLANEOUS MANUFACTURED ARTICLES 

CHAPTER 94 

FURNITURE; BEDDING, MATTRESSES, MATTRESS SUPPORTS, CUSHIONS AND 

SIMILAR STUFFED FURNISHINGS; LAMPS AND LIGHTING FITTINGS, NOT 

ELSEWHERE SPECIFIED OR INCLUDED; ILLUMINATED SIGNS, ILLUMINATED 

NAME-PLATES AND THE LIKE; PREFABRICATED BUILDINGS 

94.01 SEATS (EXCLUDING THOSE OF HEADING 

NO. 94.02), WHETHER OR NOT 

CONVERTIBLE INTO BEDS, AND PARTS 

THEREOF. 

9401.10 - Seats of a kind used for aircraft u 

9401.20 - Seats of a kind used for motor vehicles u 

9401.30 - Swivel seats with variable height adjustment u 

9401.40 - Seats (excluding garden seats or camping 

equipment), convertible into beds 

9401.50 - Seats of cane, osier, bamboo or similar 

materials 

- Other seats, with wooden frames: 

9401.61 - - Upholstered u 

9401.69 - - Other u 

- Other seats, with metal frames: 

9401.71 - - Upholstered u 

9401.79 - - Other u 

kg 

u 

u

9401.80 - Other seats u 

9401.90 - Parts kg 

94.02 MEDICAL, SURGICAL, DENTAL OR 

VETERINARY FURNITURE (FOR EXAMPLE, 

OPERATING TABLES, EXAMINATION 

TABLES, HOSPITAL BEDS WITH 

MECHANICAL FITTINGS, DENTISTS' 

CHAIRS); BARBERS' CHAIRS AND SIMILAR 

CHAIRS, HAVING ROTATING AS WELL AS 

BOTH RECLINING AND ELEVATING 

MOVEMENTS; PARTS OF THE FOREGOING 

ARTICLES. 

9402.10 - Dentists', barbers' or similar chairs and parts 

thereof 

9402.90 - Other kg 

94.03 OTHER FURNITURE AND PARTS THEREOF. 

9403.10 - Metal furniture of a kind used in offices kg 

9403.20 - Other metal furniture kg 

9403.30 - Wooden furniture of a kind used in offices u 

9403.40 - Wooden furniture of a kind used in the kitchen u 

9403.50 - Wooden furniture of a kind used in the bedroom u 

9403.60 - Other wooden furniture u 

9403.70 - Furniture of plastics kg 

9403.80 - Furniture of other materials, including cane, 

osier, bamboo or similar materials 


94.04 MATTRESS SUPPORTS; ARTICLES OF 

BEDDING AND SIMILAR FURNISHING (FOR 

EXAMPLE, MATTRESSES, QUILTS, 

EIDERDOWNS, CUSHIONS, POUFFES AND 

PILLOWS) FITTED WITH SPRINGS OR 

STUFFED OR INTERNALLY FITTED WITH 

ANY MATERIAL OR OF CELLULAR RUBBER 

OR PLASTICS, WHETHER OR NOT 

COVERED. 

9404.10 - Mattress supports kg 

- Mattresses: 


kg 

kg

9404.21 - - Of cellular rubber or plastics, whether or not 

covered 

9404.29 - - Of other materials u 

9404.30 - Sleeping bags u 

9404.90 - Other kg 

94.05 LAMPS AND LIGHTING FITTINGS 

INCLUDING SEARCH LIGHTS AND 

SPOTLIGHTS AND PARTS THEREOF, NOT 


ILLUMINATED SIGNS, ILLUMINATED NAME 

PLATES AND THE LIKE, HAVING A 

PERMANENTLY FIXED LIGHT SOURCE, AND 

PARTS THEREOF NOT ELSEWHERE 


9405.10 - Chandeliers and other electric ceiling or wall 

lighting fittings (excluding those of a kind used 

for lighting public open spaces or thoroughfares) 

9405.20 - Electric table, desk, bedside or floor-standing 

lamps 

9405.30 - Lighting sets of a kind used for Christmas trees kg 

9405.40 - Other electric lamps and lighting fittings kg 

9405.50 - Non-electrical lamps and lighting fittings kg 

9405.60 - Illuminated signs, illuminated name-plates and 

the like 

- Parts: 

9405.91 - - Of glass kg 

9405.92 - - Of plastics kg 

9405.99 - - Other kg 

94.06 9406.00 PREFABRICATED BUILDINGS. kg 

CHAPTER 95 

TOYS, GAMES AND SPORTS REQUISITES; PARTS AND ACCESSORIES THEREOF 

95.01 9501.00 WHEELED TOYS DESIGNED TO BE RIDDEN 

BY CHILDREN (FOR EXAMPLE TRICYCLES, 

SCOOTERS, PEDAL CARS); DOLLS' 

CARRIAGES. 


u 

kg 

kg 

kg 

kg

95.02 DOLLS REPRESENTING ONLY HUMAN 

BEINGS. 

9502.10 - Dolls, whether or not dressed u 


9502.91 - - Garments and accessories therefor, footwear 

and headgear 


95.03 OTHER TOYS; REDUCED-SIZE ("SCALE") 

MODELS AND SIMILAR RECREATIONAL 

MODELS, WORKING OR NOT; PUZZLES OF 

ALL KINDS. 

9503.10 - Electric trains, including tracks, signals and 

other accessories therefor 

9503.20 - Reduced-size ("scale") model assembly kits, 

whether or not working models (excluding those 

of heading No. 9503.10) 

9503.30 - Other construction sets and constructional toys kg 


- Toys representing animals or non-human 

creatures: 

9503.41 - - Stuffed u 


9503.50 - Toy musical instruments and apparatus kg 

9503.60 - Puzzles u 

9503.70 - Other toys, put up in sets or outfits u 

9503.80 - Other toys and models, incorporating a motor u 


95.04 ARTICLES FOR FUNFAIR, TABLE OR 

PARLOUR GAMES, INCLUDING PINTABLES, 

BILLIARDS, SPECIAL TABLES FOR CASINO 

GAMES AND AUTOMATIC BOWLING ALLEY 

EQUIPMENT. 

9504.10 - Video games of a kind used with a television 

receiver 

9504.20 - Articles and accessories for billiards kg 

9504.30 - Other games, coin-or disc-operated (excluding 

bowling alley equipment) 

kg 

kg 

kg 

kg 

u

9504.40 - Playing cards u (jeu/pack) 


95.05 FESTIVE, CARNIVAL OR OTHER 

ENTERTAINMENT ARTICLES, INCLUDING 

CONJURING TRICKS AND NOVELTY JOKES. 

9505.10 - Articles for Christmas festivities kg 


95.06 ARTICLES AND EQUIPMENT FOR GENERAL 

PHYSICAL EXERCISE, GYMNASTICS, 

ATHLETICS, OTHER SPORTS (INCLUDING 

TABLE-TENNIS) OR OUTDOOR GAMES, NOT 


THIS CHAPTER; SWIMMING POOLS AND 

PADDLING POOLS. 


- Snow-skis and other snow-ski equipment: 

9506.11 - - Skis 2u 

9506.12 - - Ski-fastenings (ski-bindings) kg 


- Water-skis, surf-boards, sailboards and other 

water-sport equipment: 

9506.21 - - Sailboards u 


- Golf clubs and other golf equipment: 

9506.31 - - Clubs, complete u 

9506.32 - - Balls u 


9506.40 - Articles and equipment for table-tennis kg 

- Tennis, badminton or similar rackets, whether or 

not strung: 

9506.51 - - Lawn-tennis rackets, whether or not strung u 


- Balls (excluding golf balls and table-tennis balls): 

9506.61 - - Lawn-tennis balls u

9506.62 - - Inflatable u 


9506.70 - Ice skates and roller skates, including skating 

boots with skates attached 

- Other: 

9506.91 - - Articles and equipment for general physical 

exercise, gymnastics or athletics 


95.07 FISHING RODS, FISH-HOOKS AND OTHER 

LINE FISHING TACKLE; FISH LANDING 

NETS, BUTTERFLY NETS AND SIMILAR 

NETS; DECOY "BIRDS" (EXCLUDING THOSE 

OF HEADING NO. 92.08 OR 97.05) AND 

SIMILAR HUNTING OR SHOOTING 

REQUISITES. 

9507.10 - Fishing rods u 

9507.20 - Fish-hooks, whether or not snelled kg 

9507.30 - Fishing reels u 


95.08 9508.00 ROUNDABOUTS, SWINGS, SHOOTING 

GALLERIES AND OTHER FAIRGROUND 

AMUSEMENTS; TRAVELLING CIRCUSES, 

TRAVELLING MENAGERIES AND 

TRAVELLING THEATRES. 


CHAPTER 96 

MISCELLANEOUS MANUFACTURED ARTICLES 

96.01 WORKED IVORY, BONE, TORTOISE-SHELL, 

HORN, ANTLERS, CORAL, 

MOTHER-OF-PEARL AND OTHER ANIMAL 

CARVING MATERIAL, AND ARTICLES OF 

THESE MATERIALS (INCLUDING ARTICLES 

OBTAINED BY MOULDING). 

9601.10 - Worked ivory and articles of ivory kg 

9601.90 - Other kg 

2u 

kg 

kg

96.02 9602.00 WORKED VEGETABLE OR MINERAL 

CARVING MATERIAL AND ARTICLES OF 

THESE MATERIALS; MOULDED OR CARVED 

ARTICLES OF WAX, OF STEARIN, OF 

NATURAL GUMS OR NATURAL RESINS OR 

OF MODELLING PASTES, AND OTHER 

MOULDED OR CARVED ARTICLES, NOT 


WORKED, UNHARDENED GELATIN 

(EXCLUDING GELATIN OF HEADING NO. 

35.03) AND ARTICLES OF UNHARDENED 

GELATIN. 

96.03 BROOMS, BRUSHES (INCLUDING BRUSHES 

CONSTITUTING PARTS OF MACHINES, 

APPLIANCES OR VEHICLES), 

HAND-OPERATED MECHANICAL FLOOR 

SWEEPERS, NOT MOTORISED, MOPS AND 

FEATHER DUSTERS; PREPARED KNOTS 

AND TUFTS FOR BROOM OR BRUSH 

MAKING; PAINT PADS AND ROLLERS; 

SQUEEGEES (EXCLUDING ROLLER 

SQUEEGEES). 

9603.10 - Brooms and brushes, consisting of twigs or 

other vegetable materials bound together, with 

or without handles 


- Toothbrushes, shaving brushes, hair brushes, 

nail brushes, eyelash brushes and other toilet 

brushes for use on the person, including such 

brushes constituting parts of appliances: 

9603.21 - - Toothbrushes, including dental-plate brushes u 


9603.30 - Artists' brushes, writing brushes and similar 

brushes for the application of cosmetics 

9603.40 - Paint, distemper, varnish or similar brushes 

(excluding brushes of subheading No. 9603.30); 

paint pads and rollers 

9603.50 - Other brushes constituting parts of machines, 

appliances or vehicles 


96.04 9604.00 HAND SIEVES AND HAND RIDDLES. u 

96.05 9605.00 TRAVEL SETS FOR PERSONAL TOILET, 

SEWING OR SHOE OR CLOTHES CLEANING. 

kg 

u 

u 

u 

u 

u

96.06 BUTTONS, PRESS-FASTENERS, 

SNAP-FASTENERS AND PRESS-STUDS, 

BUTTON MOULDS AND OTHER PARTS OF 

THESE ARTICLES; BUTTON BLANKS. 

9606.10 - Press-fasteners, snap-fasteners and press-studs 

and parts therefor 

- Buttons: 

9606.21 - - Of plastics, not covered with textile material kg 

9606.22 - - Of base metal, not covered with textile 

material 

9606.29 - - Other kg 

9606.30 - Button moulds and other parts of buttons; button 

blanks 

96.07 SLIDE FASTENERS AND PARTS THEREOF. 

- Slide fasteners: 

9607.11 - - Fitted with chain scoops of base metal kg 

9607.19 - - Other kg 

9607.20 - Parts kg 

96.08 BALL POINT PENS; FELT TIPPED AND 

OTHER POROUS-TIPPED PENS AND 

MARKERS; FOUNTAIN PENS, STYLOGRAPH 

PENS AND OTHER PENS; DUPLICATING 

STYLOS; PROPELLING OR SLIDING 

PENCILS; PEN-HOLDERS, 

PENCIL-HOLDERS AND SIMILAR HOLDERS; 

PARTS (INCLUDING CAPS AND CLIPS) OF 

THE FOREGOING ARTICLES, (EXCLUDING 


9608.10 - Ball point pens u 

9608.20 - Felt tipped and other porous-tipped pens and 

markers 

- Fountain pens, stylograph pens and other pens: 

9608.31 - - Indian ink drawing pens u 

9608.39 - - Other u 

9608 40 P lli lidi il 


kg 

kg 

kg 

u

9608.40 - Propelling or sliding pencils u 

9608.50 - Sets of articles from two or more of the 

foregoing subheadings 

9608.60 - Refills for ball point pens, comprising the ball 

point and ink-reservoir 

- Other: 

9608.91 - - Pen nibs and nib points u 

9608.99 - - Other kg 

96.09 PENCILS (EXCLUDING PENCILS OF 

HEADING NO. 96.08), CRAYONS, PENCIL 

LEADS, PASTELS, DRAWING CHARCOALS, 

WRITING OR DRAWING CHALKS AND 

TAILORS' CHALKS. 

9609.10 - Pencils and crayons, with leads encased in a 

rigid sheath 

9609.20 - Pencil leads, black or coloured kg 

9609.90 - Other kg 

96.10 9610.00 SLATES AND BOARDS, WITH WRITING OR 

DRAWING SURFACES, WHETHER OR NOT 

FRAMED. 

96.11 9611.00 DATE, SEALING OR NUMBERING STAMPS, 

AND THE LIKE (INCLUDING DEVICES FOR 

PRINTING OR EMBOSSING LABELS), 

DESIGNED FOR OPERATING IN THE HAND; 

HAND-OPERATED COMPOSING STICKS 

AND HAND PRINTING SETS 

INCORPORATING SUCH COMPOSING 

STICKS. 

96.12 TYPEWRITER OR SIMILAR RIBBONS, INKED 

OR OTHERWISE PREPARED FOR GIVING 

IMPRESSIONS, WHETHER OR NOT ON 

SPOOLS OR IN CARTRIDGES; INK-PADS, 

WHETHER OR NOT INKED, WITH OR 

WITHOUT BOXES. 

9612.10 - Ribbons u 

9612.20 - Ink-pads u 


u 

u 

kg 

kg 

kg

96.13 CIGARETTE LIGHTERS AND OTHER 

LIGHTERS, WHETHER OR NOT 

MECHANICAL OR ELECTRICAL, AND PARTS 

THEREOF (EXCLUDING FLINTS AND 

WICKS). 

9613.10 - Pocket lighters, gas fuelled, non-refillable u 

9613.20 - Pocket lighters, gas fuelled, refillable u 

9613.30 - Table lighters u 

9613.80 - Other lighters u 

9613.90 - Parts kg 

96.14 SMOKING PIPES (INCLUDING PIPE BOWLS) 

AND CIGAR O CIGARETTE HOLDERS, AND 

PARTS THEREOF. 

9614.20 - Pipes and pipe bowls u 

9614.90 - Other kg 

96.15 COMBS, HAIR-SLIDES AND THE LIKE; 

HAIRPINS, CURLING PINS, CURLING GRIPS, 

HAIR-CURLERS AND THE LIKE (EXCLUDING 

THOSE OF HEADING NO. 85.16), AND PARTS 

THEREOF. 

- Combs, hair-slides and the like: 

9615.11 - - Of hard rubber or plastics kg 

9615.19 - - Other kg 

9615.90 - Other kg 

96.16 SCENT SPRAYS AND SIMILAR TOILET 

SPRAYS, AND MOUNTS AND HEADS 

THEREFOR; POWDER-PUFFS AND PADS 

FOR THE APPLICATION OF COSMETICS OR 

TOILET PREPARATIONS. 

9616.10 - Scent sprays and similar toilet sprays, and 

mounts and heads therefor 

9616.20 - Powder-puffs and pads for the application of 

cosmetics or toilet preparations 

96.17 9617.00 VACUUM FLASKS AND OTHER VACUUM 

VESSELS, COMPLETE WITH CASES; PARTS 

THEREOF (EXCLUDING GLASS INNERS). 


kg 

kg 

kg

96.18 9618.00 TAILORS' DUMMIES AND OTHER LAY 

FIGURES; AUTOMATA AND OTHER 

ANIMATED DISPLAYS USED FOR SHOP 

WINDOW DRESSING. 

SECTION XXI 

WORKS OF ART, COLLECTORS' PIECES AND ANTIQUES 

CHAPTER 97 

WORKS OF ART, COLLECTORS' PIECES AND ANTIQUES 

97.01 PAINTINGS, DRAWINGS AND PASTELS, 

EXECUTED ENTIRELY BY HAND, 

(EXCLUDING DRAWINGS OF HEADING NO. 

49.06 AND EXCLUDING HAND-PAINTED OR 

HAND-DECORATED MANUFACTURED 

ARTICLES); COLLAGES AND SIMILAR 

DECORATIVE PLAQUES. 

9701.10 - Paintings, drawings and pastels u 

9701.90 - Other kg 

97.02 9702.00 ORIGINAL ENGRAVINGS, PRINTS AND 

LITHOGRAPHS. 

97.03 9703.00 ORIGINAL SCULPTURES AND STATUARY, 

IN ANY MATERIAL. 

97.04 9704.00 POSTAGE OR REVENUE STAMPS, 

STAMPPOSTMARKS, FIRST-DAY COVERS, 

POSTAL STATIONERY (STAMPED PAPER), 

AND THE LIKE, USED, OR IF UNUSED NOT 

OF CURRENT OR NEW ISSUE IN THE 

COUNTRY TO WHICH THEY ARE DESTINED. 

97.05 9705.00 COLLECTIONS AND COLLECTORS' PIECES 

OF ZOOLOGICAL, BOTANICAL, 

MINERALOGICAL, ANATOMICAL, 

HISTORICAL, ARCHAEOLOGICAL, 

PALAEONTOLOGICAL, ETHNOGRAPHIC OR 

NUMISMATIC INTEREST. 

97.06 9706.00 ANTIQUES OF AN AGE EXCEEDING ONE 

HUNDRED YEARS. 


CHAPTER 98 

ORIGINAL EQUIPMENT COMPONENTS 

98.01 9801.00 ORIGINAL EQUIPMENT COMPONENTS FOR 

USE IN THE MANUFACTURE OF MOTOR 

kg 

u 

u 

kg 

kg 

kg


USE IN THE MANUFACTURE OF MOTOR 

VEHICLES UNDER THE MOTOR IDUSTRY 

DEVELOPMENT PROGRAM.

99.99 9999.00 USED PERSONAL EFFECTS (NOT FOR 

RESALE OR COMMERCIAL USE). 


1 (Popup - Popup) 


Endnotes 

Only in the case of aircraft belonging to countries where provision is made for wine in the statutory list 

of provisions or rations. 


means at a pressure of 101,3 kPa at 15ºc 








means at a pressure of 101,3 kPa at 15ºc

CAP 50-03 Customs and Excise Duty Act - BURS

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