tariff guide 2005.doc
TRANSCRIPT
SRI LANKA
SRI LANKA
CUSTOMS
IMPORTS
TARIFF
GUIDE 2005W.E.F 01.04.2005CONTENTS
SHORTCUT TO CHAPTERSProduced by
POLICY PLANNING AND RESEARCH DIVISION
SRI LANKA CUSTOMS
COLOMBO
TEL: 2342501 FAX: 2446361
This is only a guide, which has no legal validity. For legal authority,refernce is invited to the variouse Gazette Notifications published from time to time by thr relevant Government Departments.Note: Unauthorised duplication of this CD is an offence under the provisions of the Intellectual Property Act No.36 of 2003.
CONTENTS
( HOME PAGE
1. INTRODUCTION2. IMPORT TARIFF - CUSTOMS DUTY, SURCHARGE, VAT, CESS,
EXCISE, PAL & SRL
3. COMPUTATION OF IMPORT LEVIES4. HOW TO CALCULATE THE EFFECTIVE RATE OF ALL LEVIES5. HARMONISED SYSTEM [HS] - SECTIONS I - XXI6. HS - CHAPTERS 1-977. GENERAL RULES TO THE INTERPRETATION OF THE HS8. INDICATORS, ABREVIATIONS AND SYMBOLS
9. COUNTRIES OF PREFERENTIAL TRADE AGREEMENTS10. CUSTOMS DUTY SCHEDULE A OF THE CUSTOMS ORDINANCE11. SURCHARGE12. VAT13. EDB CESS
14. EXCISE DUTY15. PAL
16. SOCIAL REPONSIBILITY LEVY17. LIST OF CONCESSIONS18. LIST OF EXEMPTIONS19. ITEMS SUBJECT TO IMPORT CONTROL LICENCE20. ITEMS SUBJECT TO SLSI (Sri Lanka Standard Institution) REGULATIONS21. ITEMS SUBJECT TO FOOD INSPECTORS APPROVAL22. DEPRICIATION TABLE FOR USED MOTOR VEHICLES23. CUSTOMS VALUATION RULES - SCHEDULE E ( UPINTRODUCTION
( BACK
We are happy to present the Import Tariff Guide in electronic format for the second time in succession. In fact the Import Tariff Guide 2004 was an instant success.
In this Tariff Guide we have incorporated all changes made to the existing levies of Customs Duty , Surcharge, VAT, Cess, Excise and PAL up to 01 March 2005 and included the Social Responsibility Levy [SRL] which was introduced in 2005 Budget.Further we have updated all the other existing informative data with latest amendments.
In addition we have added following new features in this issue of Import Tariff Guide 2005.
1. All levies (Customs Duty, Surcharge, VAT, Excise, Cess, PAL & SRL) in single line.
2. Automatic calculation of the Effective Rate of all levies.
3. Compilation of VAT exemptions
4. Compilation of Excise Duty Exemptions
We hope the automatic formula for the calculation of the Effective Rate would be a very handy tool where one can input the rates of levies and obtain the total effective rate of a particular item. This will be very helpful to get an idea of the total duty payable.
We thank the Director General of Customs Mr. Sarath Jayathilake for his blessings and support given to us on embarking this project. We also thank the Deputy Director of Customs [Policy Planning & Research] Mr. P.W.Amaradiwakara for guidance given through out this exercise and all the fellow staff of the Policy Planning & Research Division, without whose corporation this project would not have been a reality. Our special thanks go out to Mr. L.G.A.Sathath of Policy Planning & Research Division who helped in numerous ways in this production.Our gratitude is also extended to Mr.A.K.Seneviratne of Department of Fiscal Policy, Ministry of Finance for providing the necessary technical assistance.
Project Team
Gamini WarshapperumaAsst. Director of Customs
W.K.Randeniya Asst. Supdt of Customs
For suggestions and feedback
Gamini Warshapperuma
Asst. Director of Customs/ Customs Advisor Ministry of Finance
Tel: 2342501 [Policy Planning & Research Division]
Fax: 2446361 [- do -]
Tel: 2484661 [Ministry of Finance]
Fax: 2484846 [- do -]
COMPUTATION OF IMPORT LEVIES ( BACKFollowing duties and fiscal levies are collected at the time of importation by the Sri Lanka Customs.
1. Customs Duty [Preferential and General]
2. VAT
3. Excise Duty
4. Surcharge
5. Ports and Airports Development Levy (PAL)
6. Cess
7. Social Reponsibility Levy (SRL)
In this guide, rates for Customs Duty, VAT, Excise and Cess are given against the each HS Commodity code while the rates for Surcharge, PAL and Social Reponsibility Levy are given separately. [Please refer to item nos. 11, 12, and 13 of the Contents].
For the items falling under the Lists of Exemptions and Concessions it should be noted that only the Customs Duty component will be exempted or concessionary granted.
Abbreviations used
V=CIF Value in Rupees
D=Customs Duty
S=Surcharge
C=EDB Cess
T=Value Added Tax (VAT)
E=Excise (Special Provisions) Duty
P=Ports & Airports Development Levy (PAL)
L=Social Responsibility Levy (SRL)
RE=Rate of Excise Duty
RT=Rate of VAT
CUSTOMS DUTY (D)
=V x Advalorem Rate of Duty (%)
or
Quantity x Specific Rate of Duty (Unit Rate)
SURCHARGE (S)=D x Rate of Surcharge
VALUE ADDED TAX (T)
Formula 1=[V+5%V+D+S+C+P+E] x RT
Formula 2=[(V+5%V+D+S+C+P) x (1+ RE)] RT
1-( RE X RT)
EXCISE (SP) DUTY
Formula 1=[V+5%V+D+S+C+P+T] x RE
Formula 2=[(V+5%V+D+S+C+P) x (1+ RT)]RE
1-( RE x RT)
CESS
=V x Cess Levy Rate
or
Quantity x Unit Rate of Cess Levy
and
10% of Customs Duty payable*
*Applicable only where the items with Customs Duty equal or more than 45% of the CIF/Value for Duty
PORTS AND AIRPORTS DEVELOPMENT LEVY
=V x Rate of PAL
SOCIAL RESPONSIBILITY LEVY
=( D+S+E ) x Rate of SRL
BACK
HOW TO CALCULATE THE EFFECTIVE RATE OF ALL LEVIES
1.Double click to activate the table.
2.Input the rate of levy into the relavant cage and click.
( BACKCOUNTRIES OF PREFERENTIAL TRADE AGREEMENTS GSTP AGREEMENT ON GLOBAL SYSTEM OF TRADE PREFERENCE
1. Algeria
2. Argentina
3. Bangladesh
4. Benin
5. Bolivia
6. Brazil
7. Cameroon
8. Chile
9. Cuba
10. Democratic Peoples Republic of Korea
11. Ecuador
12. Egypt
13. Ghana
14. Guinea
15. Guyana
16. India
17. Indonesia
18. Iran (Islamic Republic of)
19. Iraq
20. Libyan Arab Jamahiriya
21. Malaysia
22. Mexico
23. Mozambique
24. Nicaragua
25. Nigeria
26. Pakistan
27. Peru
28. Philippines
29. Republic of Korea
30. Romania
31. Singapore
32. Sri Lanka
33. Sudan
34. Thailand
35. Trinidad and Tobago
36. Tunisia
37. United Republic of Tanzania
38. Vietnam
39. Yugoslavia
40. Zimbabwe
BANGKOK AGREEMENT
1. Bangladesh
2. India
3. Lao Peoples Democratic Republic
4. Republic of Korea
5. Peoples Republic of China
6. Sri Lanka
SAARC SOUTH ASIAN ASSOCIATION FOR REGIONAL COOPERATION
1. Bangladesh
2. Bhutan
3. India
4. Nepal
5. Pakistan
6. Republic of Maldives
7. Sri Lanka
SAPTA SAARC PREFERENTIAL TRADE AGREEMENT
1. Bangladesh
2. Bhutan
3. India
4. Nepal
5. Pakistan
6. Republic of Maldives
7. Sri Lanka
SAPTA LEAST DEVELOPMENT COUNTRIES (LDCs)
1. Bangladesh
2. Bhutan
3. Nepal
4. Republic of Maldives
ISFTA - INDO-SRI LANKA FREE TRADE AGREEMENT
1. India
2. Sri Lanka
BACKCUSTOMS DUTY SCHEDULE A OF THE CUSTOMS ORDINANCE[Prescribed under Section 10 of the Customs Ordinance (Chapter 235)]
1. Schedule A, being the "Table of Duties" (including the list of concessions and the list of exemptions ), is comprised of a nomenclature of commodities, or groups of commodities, and rates of duties prescribed for each commodity or group of commodities classified therein.
2 (i)The said nomenclature is in accordance with the "Harmonized Commodity Description and Coding System" (hereinafter referred to as the "Harmonized System" or HS), comprising the headings and subheadings and their related numerical codes, the Section, Chapter and Subheading Notes and the General Rules for the interpretation of the Harmonized System, set out in the Annex to the International Convention on the Harmonized Commodity Description and Coding System. Sri Lanka is a Contracting Party to this Convention.
(ii)Depending upon the national requirements, it is further sub-divided at national level. Identification of all Commodities shall be by reference to the HS Codes consisting of six digits, or where sub-divided, by reference to the National Sub-commodity Codes consisting of eight digits.
3.For determination of the duty rate or rates applicable for any goods, wares or merchandise, hereinafter referred to as commodities, the same shall be classified in the said nomenclature.
4.Where a commodity code is sub-divided at national level, it shall be mandatory to classify the commodity up to the eight digit.
5.The classification of the commodities in the nomenclature up to the sixth digit, shall be governed by the principles set out under the General Rules for the interpretation of the HS.
6.For the purposes of para.05, reference shall be made to the Explanatory Notes to the said HS.
7.Where sub-divided, the classification up to the eighth digit shall be governed by the following principles:
(i) The classification among the national Sub-divisions will be according to the text of each Sub-division; the text providing the most specific description shall determine the National Sub-division.
(ii) National Sub-divisions are comparable only with the other Sub-divisions created under the same six digit code.
(iii) National Sub-divisions shall be considered in the same numeric sequence as they appear in the Table of Duties. All preceding sub-divisions under the selected six digit code should be considered in their numerical sequence and exhausted, before choosing a particular eight digit sub-division.
8.Every commodity so classified shall be levied, subject to provisions of para.09 and 10 respectively, with the General Rate of duty or the Preferential Rate of duty where applicable, as prescribed against the respective Commodity Code or the National Sub-commodity Code, respectively. 9. For the purposes of para.08, wherever more than one General Rate of duty is specified, the rate that accrues the highest amount of duty shall apply, unless specified otherwise.
10. For the purposes of para.08, wherever a Preferential Rate and a General Rate of duty are prescribed for any commodity, the Preferential Rate shall be levied provided that the commodity shall be proved to the satisfaction of the Director General of Customs to have been produced or manufactured in the respective country or groups of countries as prescribed and are in accordance with the terms and conditions of the resolution prescribing such Preferential Rate or rates, as published in the Gazette.
11. Where the commodities qualify for concessionary rates listed on Annex I, the commodities shall be levied with the concessionary rates; where the commodities are qualified for exemptions as per list of exemptions on Annex II the commodity shall be exempted from such duties. For purpose of this paragraph, Director General of Customs shall be the final authority as for deciding whether the commodity qualifies for such concessions or exemptions enumerated under schedule 'A' of the Customs Ordinance.
12. Machinery, plant and equipment, if imported disassembled or unassembled for convenience of packing, handling or transport and presented in different consignments are to be classified in the heading of the complete article if, the Director General of Customs is satisfied that the goods warranted presentation under such conditions and the rate of duty applicable for such disassembled or unassembled goods shall be the rate of duty applicable to the heading of the complete article.
INDICATORS
BACK*For imports from Bangkok Agreement Countries only.
(+)For imports from GSTP countries only.
(B)For imports from Bangladesh only.
(S)For imports from SAARC countries only.
(SP)For imports from SAPTA countries only.
(SL)For imports from SAPTA Least Developed countries (LDCs) only.
(In)For imports from India under Indo Sri Lanka Free Trade Agreement only.
LImport Control Licence required
ExExempted
ABBREVIATIONS AND SYMBOLS BACKAC
Alternating Current
ASTM
American Society for Testing Materials
Bq
becquerel
oC
degree(s) Celsius
cc
cubic centimetre(s)
cg
centigram(s)
cm
centimetre(s)
cm2
square centimetre(s)
cm3
cubic centimetre(s)
cN
centinewton(s)
DC
direct current
g
gram(s)
Hz
hertz
IR
infra-red
kcal
kilocalorie(s)
kg
kilogram(s)
kgf
kilogram force
kN
kilonewton(s)
kPa
kilopascal(s)
kV
kilovolt(s)
kVA
kilovolt(s) - ampere(s)
kvar
kilovolt(s) - ampere(s) - reactive
kW
kilowatt(s)
l
litre(s)
m
meter(s)
m-
meta-
m2
square metre(s)(Ci
microcurie
mm
millimetre
mN
millinewton(s)
MPa
megapascal(s)
N
newton(s)
No.
Number
o-
ortho-
p-
para-
t
tonne(s)
UV
ultra-violet
V
volt(s)
vol.
volume
W
watt(s)
%
percent
xo
x degree(s)
BACK CHAPTERS 1-97 [] TOP ( (1 Live animals.2 Meat and edible meat offal.3 Fish and crustaceans, molluscs and other aquatic invertebrates.4 Dairy produce; birds' eggs; natural honey; edible products of animal origin, not elsewhere specified or included.5 Products of animal origin, not elsewhere specified or included.6 Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage.7Edible vegetables and certain roots and tubers.8Edible fruit and nuts; peel of citrus fruit or melons.9Coffee, tea, mate and spices.10Cereals.11Products of the milling industry; malt; starches; inulin; wheat gluten.12Oil seeds and oleaginous fruits; miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodder.13Lac; gums, resins and other vegetable saps and extracts.14Vegetable plaiting materials; vegetable products not elsewhere specified or included.15Animal or vegetable fats and oils and their cleavage products; prepared edible fats; animal or vegetable waxes.16Preparations of meat, of fish or of crustaceans, molluscs or other aquatic invertebrates.17Sugars and sugar confectionery.18Cocoa and cocoa preparations.19Preparations of cereals, flour, starch or milk; pastrycooks' products.20Preparations of vegetables, fruit, nuts or other parts of plants.21Miscellaneous edible preparations.22Beverages, spirits and vinegar.23Residues and waste from the food industries; prepared animal fodder.
24 Tobacco and manufactured tobacco substitutes.25Salt; sulphur; earths and stone; plastering materials, lime and cement.
26Ores, slag and ash.27Mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes.28Inorganic chemicals; organic or inorganic compounds of precious metals, of rare-earth metals, of radioactive elements or of isotopes.29Organic chemicals.30Pharmaceutical products.31Fertilisers.32Tanning or dyeing extracts; tannins and their derivatives; dyes, pigments and other colouring matter; paints and varnishes; putty and other mastics; inks.33Essential oils and resinoids; perfumery, cosmetic or toilet preparations.34Soap, 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.35Albuminoidal substances; modified starches; glues; enzymes.36Explosives; pyrotechnic products; matches; pyrophoric alloys; certain combustible preparations.37Photographic or cinematographic goods.38Miscellaneous chemical products.39Plastics and articles thereof.40Rubber and articles thereof.41Raw hides and skins (other than furskins) and leather.42Articles of leather; saddlery and harness; travel goods, handbags and similar containers; articles of animal gut (other than silk-worm gut).43Furskins and artificial fur; manufactures thereof.
44Wood and articles of wood; wood charcoal. (45Cork and articles of cork.46Manufactures of straw, of esparto or of other plaiting materials; basketware and wickerwork.47Pulp of wood or of other fibrous cellulosic material; recovered (waste and scrap) paper or paperboard.48Paper and paperboard; articles of paper pulp, of paper or of paperboard.
49Printed books, newspapers, pictures and other products of the printing industry; manuscripts, typescripts and plans.50Silk.51Wool, fine or coarse animal hair; horsehair yarn and woven fabric.52Cotton.53Other vegetable textile fibres; paper yarn and woven fabrics of paper yarn.54Man-made filaments.55Man-made staple fibres.56Wadding, felt and nonwovens; special yarns; twine, cordage, ropes and cables and articles thereof.57Carpets and other textile floor coverings.58Special woven fabrics; tufted textile fabrics; lace; tapestries; trimmings; embroidery.59Impregnated, coated, covered or laminated textile fabrics; textile articles of a kind suitable for industrial use.60Knitted or crocheted fabrics.61Articles of apparel and clothing accessories knitted or crocheted.62Articles of apparel and clothing accessories not knitted or crocheted.63Other made up textile articles; sets; worn clothing and worn textile articles; rags.64Footwear, gaiters and the like; parts of such articles.65Headgear and parts thereof.66Umbrellas, sun umbrellas, walking-sticks, seat-sticks, whips, riding-crops and parts thereof.67Prepared feathers and down and articles made of feathers or of down; artificial flowers; articles of human hair.68Articles of stone, plaster, cement, asbestos, mica or similar materials.69Ceramic products.70Glass and glassware.
71Natural or cultured pearls, precious or semi-precious stones, precious metals, metals clad with precious metal and articles thereof; imitation jewellery; coin.72Iron and steel.
73Articles of iron or steel.74Copper and articles thereof.75Nickel and articles thereof.76Aluminium and articles thereof.77(Reserved for possible future use in the Harmonized System)78Lead and articles thereof.79Zinc and articles thereof.80Tin and articles thereof.81Other base metals; cermets; articles thereof.82Tools, implements, cutlery, spoons and forks, of base metal; parts thereof of base metal.83Miscellaneous articles of base metal.84Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof.85Electrical machinery and equipment and parts thereof; sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articles.86Railway 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.87Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof.88Aircraft, spacecraft, and parts thereof.89Ships, boats and floating structures. (90Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; parts and accessories thereof.91Clocks and watches and parts thereof.92Musical instruments; parts and accessories of such articles.93Arms and ammunition; parts and accessories thereof.94Furniture; 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.95Toys, games and sports requisites; parts and accessories thereof.96Miscellaneous manufactured articles.97Works of art, collectors' pieces and antiques. ( TOP (
SECTIONS I XXI ( BACKSECTION 1
LIVE ANIMALS; ANIMAL PRODUCTS
Section notes.
1 Live animals.
2 Meat and edible meat offal.
3 Fish and crustaceans, molluscs and other aquatic invertebrates.
4 Dairy produce; birds' eggs; natural honey; edible products of animal origin,
not elsewhere specified or included.
5 Products of animal origin not elsewhere specified or included.
SECTION II
VEGETABLE PRODUCTS
Section notes.
6 Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage.
7Edible vegetables and certain roots and tubers.
8Edible fruit and nuts; peel of citrus fruit or melons.
9Coffee, tea, mate and spices.
10Cereals.
11Products of the milling industry; malt; starches; inulin; wheat gluten.
12Oil seeds and oleaginous fruits; miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodder.
13Lac; gums, resins and other vegetable saps and extracts.
14Vegetable plaiting materials; vegetable products not elsewhere specified or included.
SECTION III
ANIMAL OR VEGETABLE FATS AND OILS AND THEIR CLEAVAGE
PRODUCTS; PREPARED EDIBLE FATS;
ANIMAL OR VEGETABLE WAXES
15Animal or vegetable fats and oils and their cleavage products; prepared edible fats; animal or vegetable waxes.
SECTION IVPREPARED FOODSTUFFS;
BEVERAGES, SPIRITS AND VINEGAR; TOBACCO
AND MANUFACTURED TOBACCO SUBSTITUTES
Section notes.
16Preparations of meat, of fish or of crustaceans, molluscs or other aquatic invertebrates.
17Sugars and sugar confectionery.
18Cocoa and cocoa preparations.
19Preparations of cereals, flour, starch or milk; pastrycooks' products.
20Preparations of vegetables, fruit, nuts or other parts of plants.
21Miscellaneous edible preparations.
22Beverages, spirits and vinegar.
23Residues and waste from the food industries; prepared animal fodder.
24 Tobacco and manufactured tobacco substitutes.
SECTION V
MINERAL PRODUCTS
25Salt; sulphur; earths and stone; plastering materials, lime and cement.
26Ores, slag and ash.
27Mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes.
SECTION VIPRODUCTS OF THE CHEMICAL OR ALLIED INDUSTRIES
Section notes.
28Inorganic chemicals; organic or inorganic compounds of precious metals, of rare-earth metals, of radioactive elements or of isotopes.
29Organic chemicals.
30Pharmaceutical products.
31Fertilisers.
32Tanning or dyeing extracts; tannins and their derivatives; dyes, pigments and other colouring matter; paints and varnishes; putty and other mastics; inks.
33Essential oils and resinoids; perfumery, cosmetic or toilet preparations.
34Soap, 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.
35Albuminoidal substances; modified starches; glues; enzymes.
36Explosives; pyrotechnic products; matches; pyrophoric alloys; certain combustible preparations.
37Photographic or cinematographic goods.
38Miscellaneous chemical products.
SECTION VIIPLASTICS AND ARTICLES THEREOF;
RUBBER AND ARTICLES THEREOF
Section notes.
39Plastics and articles thereof.
40Rubber and articles thereof.
SECTION VIII
RAW HIDES AND SKINS, LEATHER, FURSKINS AND ARTICLES
THEREOF; SADDLERY AND HARNESS; TRAVEL GOODS,
HANDBAGS AND SIMILAR CONTAINERS; ARTICLES OF ANIMAL GUT
(OTHER THAN SILK-WORM GUT)
41Raw hides and skins (other than furskins) and leather.
42Articles of leather; saddlery and harness; travel goods, handbags and similar containers; articles of animal gut (other than silk-worm gut).
43Furskins and artificial fur; manufactures thereof.
SECTION IX
WOOD AND ARTICLES OF WOOD; WOOD CHARCOAL;
CORK AND ARTICLES OF CORK; MANUFACTURES OF STRAW,
OF ESPARTO OR OF OTHER PLAITING MATERIALS;
BASKETWARE AND WICKERWORK
44Wood and articles of wood; wood charcoal.
45Cork and articles of cork.
46Manufactures of straw, of esparto or of other plaiting materials; basketware and wickerwork.
SECTION X
PULP OF WOOD OR OF OTHER FIBROUS CELLULOSIC MATERIAL;
RECOVERED (WASTE AND SCRAP) PAPER OR PAPERBOARD;
PAPER AND PAPERBOARD AND ARTICLES THEREOF
47Pulp of wood or of other fibrous cellulosic material; recovered (waste and scrap) paper or paperboard.
48Paper and paperboard; articles of paper pulp, of paper or of paperboard.
49Printed books, newspapers, pictures and other products of the printing industry; manuscripts, typescripts and plans.
SECTION XITEXTILES AND TEXTILE ARTICLES
Section notes.
50Silk.
51Wool, fine or coarse animal hair; horsehair yarn and woven fabric.
52Cotton.
53Other vegetable textile fibres; paper yarn and woven fabrics of paper yarn.
54Man-made filaments.
55Man-made staple fibres.
56Wadding, felt and nonwovens; special yarns; twine, cordage, ropes and cables and articles thereof.
57Carpets and other textile floor coverings.
58Special woven fabrics; tufted textile fabrics; lace; tapestries; trimmings; embroidery.
59Impregnated, coated, covered or laminated textile fabrics; textile articles of a kind suitable for industrial use.
60Knitted or crocheted fabrics.
61Articles of apparel and clothing accessories knitted or crocheted.
62Articles of apparel and clothing accessories not knitted or crocheted.
63Other made up textile articles; sets; worn clothing and worn textile articles; rags.
SECTION XII
FOOTWEAR, HEADGEAR, UMBRELLAS, SUN UMBRELLAS,
WALKING-STICKS, SEAT-STICKS, WHIPS, RIDING-CROPS AND
PARTS THEREOF; PREPARED FEATHERS AND ARITCLES MADE
THEREWITH; ARTIFICIAL FLOWERS; ARTICLES OF HUMAN HAIR
64Footwear, gaiters and the like; parts of such articles.
65Headgear and parts thereof.
66Umbrellas, sun umbrellas, walking-sticks, seat-sticks, whips, riding-crops and parts thereof.
67Prepared feathers and down and articles made of feathers or of down; artificial flowers; articles of human hair.
SECTION XIII
ARTICLES OF STONE, PLASTER, CEMENT, ASBESTOS, MICA
OR SIMILAR MATERIALS; CERAMIC PRODUCTS;
GLASS AND GLASSWARE
68Articles of stone, plaster, cement, asbestos, mica or similar materials.69Ceramic products.70Glass and glassware.
SECTION XIV
NATURAL OR CULTURED PEARLS, PRECIOUS OR SEMI-PRECIOUS
STONES, PRECIOUS METALS, METALS CLAD WITH PRECIOUS METAL
AND ARTICLES THEREOF; IMITATION JEWELLERY; COIN
71Natural or cultured pearls, precious or semi-precious stones, precious metals, metals clad with precious metal and articles thereof; imitation jewellery; coin.
SECTION XVBASE METALS AND ARTICLES OF BASE METAL
Section notes.
72Iron and steel.
73Articles of iron or steel.
74Copper and articles thereof.
75Nickel and articles thereof.
76Aluminium and articles thereof.
77(Reserved for possible future use in the Harmonized System)78Lead and articles thereof.
79Zinc and articles thereof.
80Tin and articles thereof.
81Other base metals; cermets; articles thereof.
82Tools, implements, cutlery, spoons and forks, of base metal; parts thereof of base metal.
83Miscellaneous articles of base metal.
SECTION XVIMACHINERY AND MECHANICAL APPLIANCES;
ELECTRICAL EQUIPMENT; PARTS THEREOF; SOUND RECORDERS AND
REPRODUCERS, TELEVISION IMAGE AND SOUND RECORDERS AND
REPRODUCERS, AND PARTS AND ACCESSORIES OF SUCH ARTICLES
Section Notes
84Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof.
85Electrical machinery and equipment and parts thereof; sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articles.
SECTION XVII
VEHICLES, AIRCRAFT, VESSELS AND ASSOCIATED
TRANSPORT EQUIPMENT
Section notes.
86Railway 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.
87Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof.
88Aircraft, spacecraft, and parts thereof.
89Ships, boats and floating structures.
SECTION XVIII
OPTICAL, PHOTOGRAPHIC, CINEMATOGRAPHIC, MEASURING,
CHECKING, PRECISION, MEDICAL OR SURGICAL INSTRUMENTS
AND APPARATUS; CLOCKS AND WATCHES; MUSICAL INSTRUMENTS;
PARTS AND ACCESSORIES THEREOF
90Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; parts and accessories thereof.
91Clocks and watches and parts thereof.
92Musical instruments; parts and accessories of such articles.
SECTION XIXARMS AND AMMUNITION; PARTS AND ACCESSORIES THEREOF
93Arms and ammunition; parts and accessories thereof.
SECTION XX
MISCELLANEOUS MANUFACTURED ARTICLES
94Furniture; 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.
95Toys, games and sports requisites; parts and accessories thereof.
96Miscellaneous manufactured articles.
SECTION XXI
WORKS OF ART, COLLECTORS' PIECES AND ANTIQUES
97Works of art, collectors' pieces and antiques.
VAT ( VALUE ADDED TAX ) BACK Applicable VAT rates [5%, 15%, and 18%] are shown in the Imports Tariff above. Direct items on which VAT is exempted are also shown in the Imports Tariff. Other VAT exemptions are as follows;
Import of
(i)any plant, machinery or equipment or any goods to be used as exhibition materials or as materials in any technical demonstration which are re-exported within twelve months from the date of import;
(ii)goods by the mission of any state or any organization to which the provisions of the Diplomatic Privileges Act.No.9 of 1996 applies, or by any diplomatic personnel of such mission or organization, including the import under a temporary admission carnet for re-export ;
(iii)any article entitled to duty free clearance under the Passenger's Baggage (Exemptions) Regulations made under section 107 of the Customs Ordinance or any article cleared duty free on a re-importation certificate as provided for in Schedule A of the Customs Ordinance, or any article cleared ex-bond for use as ship stores ;
(iv)goods by any organization approved by the Minister, where he is satisfied that such goods are gifts from persons or organizations abroad for the relief of sudden distress caused by natural or human disasters or such goods being medical machinery, medical equipment or an ambulance ;
(v)goods by any person who has entered into an agreement -
(a)prior to May 16, 1996 ; or
(b)prior to April 1, 1988 in respect of a project, the total cost of which is not less than Rs. 500 million,
with the Board of Investment of Sri Lanka under section 17 of the Board of Investment of Sri Lanka Law No. 4 of 1978 , which goods are prescribed as a project related article,to be utilized in the project specified in the agreement, during -
(i)the project implementation period of such project as specified in
such agreement ; or
(ii)upto the date of completion of such project, which date shall not be later than thirty six months from the date of the last agreement entered into prior to the 19,November 2003,
Whichever us earlier, other than any article in the negative list published by the Secretary to the Treasury for the purpose of this paragraph.
(vi)goods by any person who has entered into an agreement with the Board of Investment of Sri Lanka under section 17 of the Board of Investment of Sri Lanka Law No. 4 of 1978, which is prescribed as a project related article, to be utilized in the project specified in the agreement, which project one competed will be solely in the business of making exempt supplies ,-
(a)for a period of two years form August 1, 2002; or
(b)until the completion of the project as determined by the Board of Investment of Sri Lanka,
whichever is earlier, other than any article in the negative list published by the Secretary to the Treasury for the purposes of this paragraph;
(vii)personal items and samples in relation to business worth not more than ten thousand rupees through parcel post or courier ;
(viii)a motor vehicle by a disabled person specially designed for use by disabled persons approved by the Minister, on his being satisfied that such vehicle is for use specifically by such person ;
(ix)any capital items required for the purpose of providing training by any institution providing vocational training or practical training approved by the Minister in charge of the subject of Tertiary Education and Training in consultation with the Minister where the Government has provided funds or other assistance to such institution and the surplus funds of such institution are re-invested as to the maintenance or improvement of such institution;
(x)goods for duty free shops for the payment in foreign currency.
(xi)goods to any project approved by the Commissioner- General, as having a capital investment of not less than rupees one hundred million which are considered as a project related capital goods, other than the goods in the negative list published by the Secretary to the treasury, during the project implementation period which shall not exceed three years from the commencement of the project, provided that such project makes taxable supplies upon the completion of the project (effective from 1.1.2005)
(xii)samples of garments for business purposes by garment buying office in Sri Lanka registered with the Textile Quota Board so long as such items is not sold;";
EXCISE DUTY BACKExcise duty is imposed in terms of section 3 of the Excise (Special Provisions) Act No.13 of 1989. Please refer the Imports Tariff above for the rates specified.
Excise Duty is exempted as follows;
1. Articles of every description imported or cleared from Customs bond for the official use of the President.
2. Articles of every description purchased or procured from a Customs Duty Free Shop.
3. Motor vehicles imported;
i. by public officers under the Treasury Circular No.866 of 22.02.1999.
ii. by members of Parliament under the Public Administration Circular No.24/93 of 01.10.1993 and the relevant cabinet decision dated 09.07.1995 and 27.11.1996.
iii. by members of Provincial Councils under the Public Administration Circular No.24/93 of 01.10.1993 and relevant cabinet decision dated 09.07.1995 and 08.09.1999.
iv. by Sri Lanka diplomatic officers who served in missions abroad under the Ministry of Foreign Affairs Circular No.148 of 25.05.1993.
v. under various agreements and MOUs entered with overseas organization and foreign government.
vi. by any person who is certified by the Minister to have rendered distinguished service to the country.
4. Articles entitled to duty free clearance under passengers baggage (exemptions) Regulations made under section 107 of the Customs Ordinance.
5. Articles cleared ex bond for use as ships stores or for re export.
6. Articles manufactured in Sri Lanka and supplied to any exporter in Sri Lanka where sufficient proof is furnished to the satisfaction of the Director General of Excise that such manufactured article was exported.
SURCHARGE ( BACKSurcharge of 10% on Customs duty is payable on all items except the items classifiable within following HS Codes.
Valid from 01st January 2005 to 31st December 2005 (1)Milk and cream of following Sub-Headings and Sub-Divisions:
0402.10-In powder, granules or other solid forms, of a fat content,
by weight, not exceeding 1.5%
In powder, granules or other solid forms, of a fat content, by weight, exceeding 1.5%
0402.21- -Not containing added sugar or other sweetening matter:
0402.29- -Other
Other:
0402.91- -Not containing added sugar or other sweetening matter
0402.99.09- - - -Other
(2)Potatoes, falling under Sub-Heading 0701.90
(3)Onions and shallots of following Sub-Divisions:
0703.10.01- - - -Red onions
0703.10.02- - - -B' Onions
0703.10.03 - - - -Other Onions
0703.10.09- - - -Other
(4)Dried leguminous vegetables of following Sub-Divisions:
0713.40.01- - - -Masoor dhal (whole or split red lentils)
0713.40.02- - - -Whole or split yellow lentils.
(5)Chillies of following Sub-Division:
0904.20.01- - - -Chillies
(6)Seeds of following Sub-Headings:
0909.20-Seeds of Corriander
0909.30-Seeds of Cumin
0909.50-Seeds of fennel; juniper berries
(7)Mathe seed of following Sub-Division:
0910.99.01 ----Mathe Seed
(8)Wheat and Meslin of following Sub-Heading and Sub- Division:
1001.10-Durum Wheat
1001.90.01----Wheat grain
(9)Rice, falling under following Sub-Headings:
1006.10-Rice in the husk (paddy or rough)
1006.20-Husked (brown) rice
1006.30-Semi-milled or wholly milled rice, whether or not polished
or glazed
1006.40-Broken rice
(10)Sugars of Heading 17.01
(11)Infants' Milk Foods of Sub-Division 1901.10.01
(12)Infants' Foods of Sub-Division 2106.90.05
(13)Cement of following Sub- Headings and Sub-Division:
2523.21-White cement, whether or not artificially coloured 2523.29.03--Other Portland cement imported in packings of over 50 kg
or in bulk
2523.30-Aluminious cement
2523.90-Other hydraulic cement
(14)Paper and paper board of following Sub-Division and Sub- Hadings:
4802.54.09----Other
4802.55--Weighing 40g/m2 or more but not more than 150g/m2 in
rolls
4802.56--Weighing 40g/m2 or more but not more than 150g/m2, in
sheets, with one side not exceeding 435 mm and the other
side not exceeding 297 mm in the unfolded state
4802.57 --Other, weighing 40g/m2 or more but not more than 150g/m2(15)Items classifiable within HS Chapters 50 to 63, both inclusive.
(16)Auto trishaws of following Sub-Divisions
8703.21.07--Auto trishaws not more than three years old
8703.21.08--Auto trishaws more than three years old
( BACKPORTS AND AIRPORTS DEVELOPMENT LEVY [PAL] 1. PAL is payable at the rate of 1.5% of CIF value on all articles imported into Sri Lanka except the items appearing at a,b,c,d,e and f (which are exempted from PAL) and items listed at 2.
a. Diamonds, gems, gold and jewellery for the purpose of processing and re-export are exempted from PAL.
b. Electronic items and raw materials used for manufacturing of electronic items for export purpose.The items on which exemptions have to be granted should be the same as those on which customs duty exemption/waiver have been granted ( export companies).
c. Tobacco not stemmed /stripped classifiable within HS 2401.10 imported for processing and re-export.
d. Any article imported into Sri Lanka in respect of the provision of any service by a mission of any State or any organization under the provisions of the Diplomatic Privileges Act No.9 of 1996.e. Goods returned to Sri Lanka.
f. All items under chapters 84 & 85 when such items are imported for processing and re-export.
2. PAL is payable at 0.25% on articles other than items appearing at a, b, c, d,e and f imported into Sri Lanka for the purpose of processing and re-export.
SOCIAL RESPONSIBILITY LEVY
( BACKSocial Responsibility Levy of 0.25% of Customs Duty, Surchage and Excise duty is payable on all items imported.
Social Responsibility Levy (l)=(d+s+e )* SRL rateEDB CESS ( BACK
Cess on Imports
1. On imports dutiable at an advalorem import duty of 45% and over, the rate shall be 10% of the rate of import duty applicable.
2. On imports dutiable at an advalorem rate and a specific rate of import duty and where the advalorem rate of import duty is 45% and over or where the specific rate of import duty incidence is 45% and over, the rate shall be 10% of the rate of import duty or the duty incidence, whichever is higher as the case may be.
3. On imports dutiable only on a specific rate of import duty and where the specific rate of import duty incidence is 45% and over, the rate shall be 10% of the duty incidence.
GENERAL RULES FOR THE INTERPRETATION OF THE HARMONIZED SYSTEM
BACKClassification of goods in the Nomenclature shall be governed by the following principles:
1.The titles of Sections, Chapters and sub-Chapters are provided for ease of reference only; for legal purposes, classification shall be determined according to the terms of the headings and any relative Section or Chapter Notes and, provided such headings or Notes do not otherwise require, according to the following provisions:
2. (a)Any reference in a heading to an article shall be taken to include a reference to that article incomplete or unfinished, provided that, as presented, the incomplete or unfinished article has the essential character of the complete or finished article. It shall also be taken to include a reference to that article complete or finished (or falling to be classified as complete or finished by virtue of this Rule), presented unassembled or disassembled.
(b) Any reference in a heading to a material or substance shall be taken to include a reference to mixtures or combinations of that material or substance with other materials or substances. Any reference to goods of a given material or substance shall be taken to include a reference to goods consisting wholly or partly of such material or substance. The classification of goods consisting of more than one material or substance shall be according to the principles of Rule 3.
3. When by application of Rule 2 (b) or for any other reason, goods are, prima facie, classifiable under two or more headings, classification shall be effected as follows:
(a) The heading which provides the most specific description shall be preferred to headings providing a more general description. However, when two or more headings each refer to part only of the materials of substances contained in mixed or composite goods or to part only of the items in a set put up for retail sale, those headings are to be regarded as equally specific in relation to those goods, even if one of them gives a more complete or precise description of the goods.
(b) Mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale, which cannot be classified by reference to 3 (a), shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable.
(c) When goods cannot be classified by reference to 3 (a) or 3 (b), they shall be classified under the heading which occurs last in numerical order among those which equally merit consideration.
4. Goods which cannot be classified in accordance with the above Rules shall be classified under the heading appropriate to the goods to which they are most akin.
5. In addition to the foregoing provisions, the following Rules shall apply in respect of the goods referred to therein :
(a) Camera cases, musical instrument cases, gun cases, drawing instrument cases, necklace cases and similar containers, specially shaped or fitted to contain a specific article or set of articles, suitable for long-term use and presented with the articles for which they are intended, shall be classified with such articles when of a kind normally sold therewith. This Rule does not, however, apply to containers which give the whole its essential character;
(b) Subject to the provisions of Rule 5 (a) above, packing materials and packing containers presented with the goods therein shall be classified with the goods if they are of a kind normally used for packing such goods. However, this provision is not binding when such packing materials or packing containers are clearly suitable for repetitive use.
6. For legal purposes, the classification of goods in the subheadings of a heading shall be determined according to the terms of those subheadings and any related Subheading Notes and, mutatis mutandis, to the above Rules, on the understanding that only subheadings at the same level are comparable. For the purposes of this Rule the relative Section and Chapter Notes also apply, unless the context otherwise requires.
( BACKITEMS SUBJECT TO IMPORT CONTROL LICENCE [ICL]
Items appearing at Column III below cannot be imported without Import Control Licence. Column I Column II Column IIIChapterHS
Hdg.Heading textHS CodeDescription
01Live animals01.02Live bovine animals0102.10-Pure-bred breeding animals
Other
01.03Live Swine0103.10-Pure-bred breeding animals
0103.91--Weighing less than 50 kg
0103.92--Weighing 50 kg or more
01.04Live sheep and goats0104.10.01----Pure-bred breeding animals
0104.10.09----Other
0104.20.01----Pure bred breeding animals
0104.20.09----Other
01.06Other liver animals0106.11--Primates
0106.12--Whales, dolphins and porpoises (mammals of the order Cetacea); manatees and dugongs (mammals of the order Sirenia)
0106.19.09----Other
0106.20.01----Of a kind used for human food
0106.31.01----Of a kind used for human food
0106.32.01----Of a kind used for human food
0106.39.01----Of a kind used for human food
0106.90.01----Of a kind used for human food
02Meat and edible meat offal02.01Meat of bovine animals, fresh or chilled0201.10-Carcasses and half-carcasses
0201.20-Other cuts with bone in
0201.30-Boneless
02.02Meat of bovine animals, frozen0202.10-Carcasses and half-carcasses
0202.20-Other cuts with bone in
0202.30-Boneless
02.04Meat of sheep or goats, fresh, chilled or frozen0204.10-Carcasses and half-carcasses of lamb, fresh or chilled
0204.21--Carcasses and half-carcasses
0204.22--Other cuts with bone in
0204.23--Boneless
0204.30-Carcasses and half-carcasses of lamb, frozen
0204.41--Carcasses and half-carcasses
0204.42--Other cuts with bone in
0204.43--Boneless
0204.50-Meat of goats
02.06Edible offal of bovine animals, 0206.10-Of bovine animals, fresh or chilled
swine, sheep, goats, horses, asses, 0206.21--Tongues
mules or hinnies, fresh, chilled or 0206.22--Livers
frozen0206.29--Other
0206.30-Of swine, fresh or chilled
0206.41--Livers
0206.49--Other
0206.80-Other, fresh or chilled
0206.90-Other, frozen
02.08Other meat and edible meat offal,0208.30-Of Primates
fresh, chilled or frozen0208.40-Of whales, dolphins and porpoises
(mammals of the order Cetacea); of manatees and dugongs (mammals of the order Sirenia)
0208.50-Of reptiles (including snakes and turtles)
0208.90-Other
02.10Meat and edible meat offal, salted,0210.20-Meat of bovine animals
in brine, dried or smoked; edible0210.91--Of primates
flours and meals of meat or meat offal0210.92--Of whales, dolphins and porpoises (mammals of the order Cetacea); of manatees and and dugongs (mammals of the order Sirenia)
0210.93-Of reptiles (including snakes and turtles)
0210.99-Other
05Products of animal origin, not elsewhere specified or included05.04Guts, bladders and stomachs of animals (other than fish), whole and pieces thereof, fresh, chilled, frozen, salted, in brine, dried or smoked0504.00Guts, bladders and stomaches of animals (other than fish), whole and pieces thereof, fresh, chilled, frozen, salted, in brine, dried or smoked
05.06Bones and horn-cores, unworked, defatted, simply prepared (but not cut to shape), treated with acid or degelatinised; powder and waste of these products0506.10 '0506.90- -Ossein and bones treated with acid Other
05.10Ambergris, castoreum, civet and 0510.00.01----Ambergris
musk; cantharides; bile, whether0510.00.09----Other
05.11Animal products not elsewhere0511.10-Bovine semen
specified ro included; dead animals of Chapter 1 or 3, unfit for human consumption0511.99--Other
08Edible fruit and nuts; peel of citrus fruit or melons08.01Coconuts, Brazil nuts and cashew nuts, fresh or dried, whether or not shelled or peeled0801.31--In shell
10Cereals10.05Maize (corn)1005.10-Seed
10.06Rice1006.10-Rice in the husk (paddy or rough)
15Animal or vegetable fats and oils and their cleavage15.02 15.03Fats of bovine animals, sheep or goats, other than those of heading 15.03: 1502.00.01 1502.00.09---- ----Tallow Other
products ; prepared edible fats; animals or vegetable waxes 15.03Lard stearin, lard oil, oleostearin, oleo-oil and tallow oil, not emulsified or mixed or otherwise prepared1503.00Lard stearin, lard oil, oleostearin, oleo-oil and tallow oil, not emulsified or mixed or otherwise prepared
16Preparations of meat, of fish or of crustaceans, molluscs or other aquatic 16.01Sausages and similar products, of meat, meat offal or blood; food preparations based on these products1601.00Sausages and similar products, of meat, meat offal or blood; food preparations based on these products
invertebrates16.02Other prepared or preserved meat, meat offal or blood1602.10 1602.20 - -Homogenised preparations Of liver of any animal
1602.39--Other
1602.49--Other, including mixtures
1602.50-Of bovine animals
1602.90-Other, including preparations of blood of any animal
16.03Extracts and juices of meat, fish or curstaceans, molluscs or other aquatic invertebrates1603.00Extracts and juices of meat, fish or crustaceans, molluscs or other aqatic invertebrates
17Sugars and sugar 17.03Molasses resulting from the 1703.10-Cane molasses
confectioneryextraction or refining of sugar1703.90-Other
21Miscellaneous edible21.04Soups and broths and preparations therefor; homogenised composite2104.10-Soups and broths and preparations therefor
preparationsfood preparations2104.20-Homogenised composite food preparations
22Beverages, spirits and vinegar22.07Undenatured ethyl alcohol of an alcoholic strength by volume of 80% vol or higher; ethyl alcohol 2207.10 -Undenatured ethyl alcohol of an alcoholic strength by volume of 80% vol or higher
and other spirits, denatured, of any strength2207.20.01----Sprits citronella imported for testing citronella oil; industrial spirits imported for de-icing aircraft
2207.20.09----Other
23Residues and waste from the food industries; prepared animal fodder23.01Flours, meals and pellets, of meat or meat offal, of fish or of crustaceans, molluscs or other aquatic invertebrates, unfit for human consumption; greaves2301.10-Flours, meals and pellets, of meat or meat offal; greaves
23.09Preparation of a kind used in 2309.10-Dog or cat food, put up for retail sale
animal feeding2309.90.09----Other
25Salt; sulphur; earths and stone;25.24Asbestos :2524.00.01----Blue asbestos
plastering materials, line and cement25.30Mineral substances not elsewhere specified or included2530.90.01----Natural arsenic sulphides
26Ores, slag and 26.12Uranium or thorium ores and 2612.10-Uranium ores and concentrates
ashconcentrates2612.20-Thorium ores and concentrates
27Mineral fuels, 27.10Petroleum oils and oils obtained of2710.11.01----Aviation spirit
Mineral oils and from bituminous minerals, other 2710.11.02----Petrol
products of theirthan crude; preparations not2710.11.03----Motor sprit other than petrol
distillation ;elsewhere specified or included,2710.11.04----Spirit type jet fuel
bituminouscontaining by weight 70% or more2710.11.09----Other
substances;Petroleum oils or of oils obtained 2710.19.01----Kerosene other than kerosene type jet
mineral waxesfrom bituminous mineral, these fuel
oils being the basic constituents of2710.19.02----Kerosene type jet fuel
the preparations; waste oils2710.19.03----Other medium oils and preparations
2710.19.04----Diesel
2710.19.05----Gas oil other than diesel
2710.19.06----Fuel oil
2710.19.07----Lubricating oils (Base-oils) for the preparation of lubricants
2710.19.08----Lubricants
2710.19.09----Other
2710.91--Containing polychlorinated biphenyls (PCBs) polychlorinated terphenyls (PCTs) or polybrominated biphenyls (PBBs)
2710.99--Other
27.11Petroleum gases and other gaseous2711.11--Natural gas
hydrocarbons2711.12--Propane
2711.13--Butanes
2711.14--Ethylene, propylene, butylene and butadiene
2711.19.01----Liquified Petoleum Gas
2711.19.09----Other
2710.91--Containing polychlorinated biphenyls (PCBs) polychlorinated terphenyls (PCTs) or polybrominated biphenyls (PBBs)
2710.99--Other
27.11Petroleum gases and other gaseous2711.11--Natural gas
hydrocarbons2711.12--Propane
2711.13--Butanes
2711.14--Ethylene, propylene, butylene and butadiene
2711.19.01----Liquified Petroleum Gas
2711.19.09----Other
2711.21--Natural gas
2711.29--Other
27.13Petroleum coke, petroleum bitumen and other residues of petroleum oils or of oils obtained from bituminous minerals2713.20-Petroleum bitumen
28Inorganic 28.04Hydrogen, rare gases and other2804.70-Phosphorus
chemicals; organic or inorganicnon-metals2804.80-Arsenic
compounds of precious metals, of rare-earth metals, of radioactive elements or of isotopes28.25Hydrazine and hydroxylamine and their inorganic salts; other inorganic bases; other metal oxides, hydroxides and peroxides2825.10-Hydrazine and hydroxylamine and their inorganic salts
5- G 001242
28.29Chlorates and perchlorates;2829.11--Of sodium
bromates and perbromates; iodates2829.19--Other
and periodates2829.90-Other
28.34Nitrites ; nitrates2834.10-Nitrites
2834.21--Of potassium
2834.29.09----Other
28.38Fulminates, cyanates and thiocyanates2838.00Fulminates, cyanates and thiocyanates
28.43Colloidal precious metals ; inorganic or organic compounds of precious metals, whether or not chemically defined ; amalgams of precious metals2843.30-Gold compounds
28.44Radioactive chemical elements and radioactive isotopes (including the fissible or fertile chemical elements and isotopes) and their compounds; mixtures and residues containing 2844.10-Natural uranium and its compounds ; alloys, dispersions (including cermets), ceramic products and mixtures containing natural uranium or natural uranium compounds
these products2844.20-Uranium enriched in U 235 and its compounds ; plutonium and its compound alloys, dispersions (including cermets), ceramic products and mixtures containing uranium enriched in U 235, plutomium 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 other than those of subheading 2844.10, 2844.20 or 2844.30 ; alloys, dispersions (including cermets), ceramic products and mixtures containing these elements, isotopes or compounds ; radioactive residues
2844.50-Spent (irradiated) fuel elements (cartridges) of nuclear reactors
28.45Isotopes other than those of 2845.10-Heavy water (deuterium oxside)
heading 28.44 ; compounds, inorganic or organic, of such isotopes, whether or not chemically defined2845.90-Other
28.50Hydrides, nitrides, azides, silicides and borides, whether or not chemically defined, other than compounds which are also carbides of heading 28.492850.00Hydrides, nitrides, azides, silicides and borides whether or not chemically defined, other than compounds which are also carbides of heading 28.49
29Organic chemicals29.03Halogenated derivatives of 2903.14--Carbon tetrachloride
hydrocarbons2903.19.01----1, 1, 1-Trichloroethane (methylchloroform)
2903.30.01----Bromomethane (methyl bromide)
2903.41--Trichlorofluoromethane
2903.42--Dichlorodifluoromethane
2903.43--Trichlorotrifluoroethane
2903.44--Dichlorotetrafluoroethane and chloropentafluoroethane
2903.45.01----Chlorotrifluoromethane
2903.45.02----Pentachlorofluoroethane
2903.45.03----Tetrachlorodifluoroethanes
2903.45.04----Heptachlorofluoropropanes
2903.45.05----Hexachlorodifluoropropanes
2903.45.06----Pentachlorotrifluoropropanes
2903.45.07----Tetrachlorotetrafluoropropanes
2903.45.08----Trichloropentafluropropanes
2903.45.09----Dichlorohexafluoropropanes
2903.45.10----Chloroheptafluoropropanes
2903.45.19----Other
2903.46--Bromochlorodifluoromethane, bromotrifluoromethane and dibromotetrafluoroethanes
2903.47--Other perhalogenated derivatives
2903.49.01----Chlorodifluoromethane
2903.49.02----Dichlorotrifluoroethanes
2903.49.03----Chlorotetrafluoroethanes
2903.49.04----Dichlorofluoroethanes
2903.49.05----Chlorodifluoroethanes
2903.49.06----Dichloropentafluoropropanes
2903.49.07----Other derivatives of methane, ethane or propane halogenated only with fluorine and chlorine
2903.49.08----Derivatives of methane, ethane or propane halogenated only with fluorine and bromine
2903.49.09----Other
29.04Sulphonated, nitrated or nitrosated derivatives of hydrocarbons, whether or not halogenated.2904.20.01----Nitrated derivatives of aromatic hydrocarbons
29.05Acyclic alcohols and their2905.11--Methanol (methyl alcohol)
halogenated, sulphonatede, nitrated2905.51--Ethchlorvynol (INN)
or nitrosated derivatives 2905.59--Other
29.08Halogenated, sulphonated, nitrated or nitrosated derivatives of phenols or phenol-alcohols.2908.90.01----Nitrated derivatives
29.09Ethers, ether-alcohols,2909.19.01----Nitrated derivatives
ether-phenols, ether-alcohol-2909.20.01----Nitrated derivatives
phenols, alcohol peroxides, ether2909.30.01----Nitrated derivatives
peroxides, ketone peroxides2909.41.01----Nitrated derivatives
(whether or not chemically2909.42.01----Nitrated derivatives
defined), and their halogenated,2909.43.01----Nitrated derivatives
sulphonated, nitrated or nitrosated2909.44.01----Nitrated derivatives
derivatives2909.49.01----Nitrated derivatives
2909.50.01----Nitrated derivatives
2909.60.01----Nitrated derivatives
29.12Aldehydes, whether or not with other oxygen function; cyclic polumers of aldehydes ; paraformaldehyde.2912.11--Methanal (formaldehyde)
29.20Esters of other inorganic acids of non-metals (excluding esters of hydrogen halides) and their salts ; their halogenated, sulphonated, nitrated or nitrosated derivatives.2920.10.01----Fenithrothian and other nitrated derivatives
29.21Amine-function compounds.2921.41--Aniline and its salts
2921.42--Aniline derivatives and their salts
2921.43--toluidines and their derivatives, salts thereof
2921.44--Diphenylamine and its derivatives, salts gthereof
2921.45--1-Naphthylamine (alpha-naphthylamine), 2-Naphthylamine (beta-naphthylamine) and their derivatives ; salts thereof
2921.46--Amfetamine (INN), benzfetamine (INN), dexamfetamine (INN), etilamfetamine (INN), fencamfamin (INN), lefetamine (INN), levamfetamine (INN), mefenorex (INN) and phentermine (INN) ; salts thereof
2921.49--Other
29.24Carboxyamide-function com-2924.11--Meprobarmate (INN)
pounds ; amide-function com-2924.19--Other
pounds of carbonic acid2924.21--Ureines and their derivatives ; salts thereof
2924.23.02----Salts of 2-Acetamidobenzoic acid (N-acetylanthranilic acid)
2924.24--Ethinamate (INN)
2924.29--Other
29.25Carboxyimide-function compounds (including saccharin and its salts) and imine-function compounds.2925.20-Imines and their derivatives ; salts thereof
29.29Compounds with other nitrogen2929.10-Isocyanates
function.2929.90-Other
29.30Organo-sulphur compounds2930.90.01----Malathion
29.33Heterocyclic compounds with2933.21--Hydantoin and its derivatives
nitrogen hetero-atom(s) only.2933.52--Malonyurea (barbituric acid) and its salts
2933.53--Allobarbital (INN), amobarbitl (INN).
barbital (INN), butalbital (INN),
butobarbital, cyclobarbital (INN),
methylphenobarbital (INN),
pentobrbital (INN), phenobarbital (INN),
secbutabarbital (INN), secobarbital (INN)
and vinylbital (INN); salts thereof
2933.54--Other derivatives of malonylurea
(barbituric acid); salts thereof
2933.69--Other
30Pharmaceutical products30.01Glands and other organs for organotherapeutic uses, dried,3001.10-Glands and other organs, dried, whether or not powdered
whether or not powdered ; extracts of glands or other organs or of their3001.20-Extracts of glands or other organs or of their secretions
secretions for organo-therapeutic uses ; heparin and its salts ; other human or animal substances prepared for therateutic or prophylactic uses, not elsewhere specified or included.3001.90-Other
30.02Human blood ; animal blood prepared for therapeutic, prophylactic or diagnostic uses ; antisera and other blood fraction 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 immunologicl products, whether or not obtained by means of biotechnological processes
3002.20-vaccines for human medicine
3002.30-Vaccines for veterinary medicine
3002.90-Other
30.03Medicaments (xcluding goods of heading 30.02, 30.05, or 30.06)consisting to or more constituents which have been mixed together for theraputic or prophylatic uses, not put up inmeasured doses or in forms or packings for retail sale
3003.20-Containing other antibiotics
3003.31--Containing insulin
3003.39--Other
3003.40-Containing alkaloids or derivatives thereof but not containing hormones or other products of heading 29.37 or antibiotics
3003.90-Other
30.04Medicaments (excluding goods of heading 30.02, 30.05 or 30.06) consisting of mixed or unmixed
products for therapeutic or
prophylactic uses, put up in
measured doses (including those in the formsoftransdermal administration systems) or in forms or packings for retail sale3004.10-Containing penicillins or derivatives thereof, with a penicillanic acid structure or streptomycins or their derivatives
3004.20-Containing other antibiotics
3004.31--Containing insulin
3004.32--Containing adrenal corticosteroid hormones, their derivatives and structural analogues
.3004.39--Other
3004.40-Containing alkaloids or derivatives thereof but not containing hormones other products of heading 29.37 or antibiotics
3004.50-Other medicaments containing vitamins or other products of heading 29.36
3004.90-Other
30.06Pharmaceutical goods specified in Note 4 to this Chapter.3006.10-Sterile surgical catgut, similar sterile suture materials and sterile tissue adhesives for surgical wound closure; sterile laminaria and sterile laminaria tents; sterile absorbable surgical or dental haemostatics
3006.20-Blood-grouping reagents
3006.30-Opacifying preparations for X-ray examinations; diagnostic reagents designed to be administered to the patient
3006.80-Waste pharmceuticals
31Fertilisers 31.01Animal or vegetable fertilisers, whether or not mixed together or chemically treated; fertilisers produced by the mixing or chemical treatment of animal or vegetables products.3101.00Animal or vegetable fertilisers, whether or not mixed together or chemically treated; fertilisers produced by the mixing or chemical treatment of animal or vegetable products
35Albuminoidal substances; modified starches; glues; enzymes.35.03Gelatin (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 35.01.3503.00gelatin (including gelatin in rectangular (including square) sheets, whether or not surface-worked or coloured) and gelatin derivatives; singlass; other glues of animal origin, excluding casein glues of heading 35.01
36Explosives; pyrotechnic36.01Propellent powders.3601.00Propellent powders
products; matches; pyrophoric alloys; certain combustible 36.02Prepared explosives, other than propellent powders.3602.00Prepared explosives, other than propellent powders
preparations36.03Safety fuses; detonating fuses; percussion or detonating caps; igniters; electric detonators.3603.00Safety fuses; detonating fuses; percussion or detonating caps; igniters; electric detonators
36.04Fireworks, signalling flares, rain 3604.10-Fireworks
rockets, fog signals and other pyrotechnic articles.3604.90-Other
38Miscellaneous 38.08Insecticides, rodenticides, 3808.10.01----Mosquito coils
chemical productsfungicides, herbicides, anti- sprouting products and plant- growth regulators, disinfectants and similar products, put up in3808.10.09 3808.20 3808.30----Other Fungicides Herbicides, anti-sprouting products and plant-growth regulators
forms or packings for retail sale3808.40-Disinfectants
or as preparations or articles (for example, sulphur-treated bands, wicks and candles, and fly-papers).3808.90-Other
38.24Prepared binders for foundry moulds or cores; chemical products and preparations of the chemical or3824.71--Containing acyclic hydrocarbons perhalogenated only with fluorine and chlorine
allied industries (including those consisting of mixtures of natural products), not elsewhere specified or included3824.79--Other
40Rubber and articles thereof40.12Retreaded or used pneumatic tyres of rubber; solid or cushion tyres,4012.11--Of a kind used on motor cars (including station wagons and racing cars)
tyre treads and tyre flaps, of4012.12--Of a kind used on buses or lorries
rubber4012.13--Of a kind used on aircraft
4012.19--Other
4012.20-Used pneumatic tyres
48Paper and artices 48.13Cigarette paper, whether or not cut4813.10-In the form of booklets or tubes
paperboards; ofto size or in the form of booklets4813.20-In rolls of a width not exceeding 5 cm.
paper pulp, of paperor tubes4813.90-Other
68Articles of stone, plaster, cement,68.10Articles of cement, of concrete or of artificial stone, either or not 6810.11.01----Concrete cement blocks encasing industrial waste sludge
asbestos, mica or similar materialsreinforced6810.99.01----Concrete cement blocks encasing industrial waste sludge
71Natural or cultured pearls, precious or semi-precious stones, precious metals, metals clad with 71.08Gold (including gold plated with platinum) unwrought or in semi-manufactured forms, or in powder form7108.20-Monetary
precious metal and articles thereof; imitation jewellery; coin71.12Waste and scrap of precious metal or of metal clad with precious metal; other waste and scrap containing precious metal or 7112.30.09 7112.92---- --Other Of platinum, including metal clad with platinum but exclusing sweepings containing other precious metals
precious metal compounds, of a kind used principally for the recovery of precious metal7112.99--Other
71.18Coin7118.10-Coin (other than gold coin) not being legal tender
7118.90.09----Other
84Nuclear reactors,84.01Nuclear reactors; fuel elements8401.10-Nuclear reactors
boilers, machinery and mechanical applianes; parts thereof(cartridges), non-irradiated, for nuclear reactors; machinery and apparatus for isotopic separation8401.40-Parts of nuclear reactors
84.08Compression-ignition internal combustion piston engines (diesel or semi-diesel engines)8408.20.02----Diesel engines of four cylinders and over of a cylinder capacity of 3250 cc and over exceeding ten years of age imported for the local assembly of vehicles of heading 87.02 or 87.04
8408.20.04----Other diesel engines of four cylinders and over of a cylinder capacity of 3250 cc and over exceeding ten years of age
8408.20.06----Diesel engines of a cylinder capacity not exceeding 750 cc exceeding three years of age imported for industrial or agricultural purposes
8408.20.09----Other, exceeding five years of age
84.15Air-conditioning machines, comprising a motor-driven fan and elements for changing the including8415.10.02----Self-contained, each of a capacity exceeding 18,000 BTU, used/reconditioned
temperature an humidity,8415.10.04----"Split system", used/reconditioned
those machines in which the 8415.10.06----Other, used/reconditioned
humidity cannot be separately8415.20.01----Used/reconditioned
regulated8415.81.01----Used/reconditioned
8415.82.01----Used/reconditioned
8415.83.01----Used/reconditioned
84.18Refrigerators, freezers and other refrigerating or freezing equipment, electric or other; heat pumps other than air conditioning machines of heading 84.15.8418.10.01 8418.21.01 8418.22.01 8418.29.01 8418.30.01 ---- ---- ---- ---- ---- Used/reconditioned Used/reconditioned Used/reconditioned Used/reconditioned Not exceeding 566 1 used/reconditioned
8418.30.03----Other, used/reconditioned
8418.40.01----Not exceeding 566 1 used/reconditioned
8418.40.03----Other, used/reconditioned
8418.50.01----Used/reconditioned
8418.61.01----Cabinet and chest type refrigerators exceeding 566 1 and below 8501 used/reconditioned
8418.61.03----Blast-freezers for preserving poultry meat used/reconditioned
8418.61.05----Milk chilling tanks used/reconditioned
8418.61.07----Other, used/reconditioned
8418.69.01----Cabined and chest type refrigerators exceeding 566 1 and below 850 1 used/reconditioned
8418.69.03----Blast-freezers for preserving poultry meat used/reconditioned
8418.69.05----Milk chilling tanks used/reconditioned
8418.69.07----Other, used/reconditioned
85Electrical machinery and equipment and parts thereof ; sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articles85.25Transmission 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 cameras and other video camera recorders; digital cameras8525.10 8525.20- -Transmission apparatus Transmission apparatus incorporating reception apparatus
87Vehicles other
than railway or tramway rolling-stock, and parts and accessories thereof87.01Tractors (other than tractors of 8701.20.03----More than five years old
8701.30.02----More than five years old
8701.90.02 8701.90.03 8701.90.04---- ---- ----Kerosene operated, agricultural Kerosene operated, other Used/reconditioned agricultural tractors, other than kerosene operated, more than twenty years old
8701.90.05----Other than agricultural tractors, other than kerosene operated, more than five years old
8701.90.07----Prime movers more than five years old
87.02Motor vehicles for the transport of ten or more persons, including the driver.8702.10.02----Ten seater passenger vans of the Nissan Patrol, Mitsugishi, Pajero, Toyota Land Cruiser, Range Rover and similar type of vehicles more than three years old
8702.10.04----Other with a normal seating capacity of not more than fifteen including the driver more than five years old
8702.10.06----Unassembled buses with a normal seating capacity of thirty and more including the driver and with a minimum floor-board to roof height of 180cm. More than five years old subject to the conditions prescribed by the Ministry of Finance provided that approval for such import or manufacture has been obtained from the Ministry of Transport
8702.10.08----Other unassembled buses with a normal seating capacity of not less than fifteen including the driver and with a minimum floor-board to roof height of 180 cm. more than five years old
8702.10.11----Other buses with a normal seating capacity of thirty and more including the driver and with a minimum floor-board to roof height of 180 cm. more than five years old
8702.10.11----Other buses with a normal seating capacity of thirty and more including the driver and with a minimum floor-board to roof height of 180 cm. more than five years old provided that approval for such import has been obtained from the Ministry of Transport
8702.10.13----Other buses more than five years old
8702.10.15----Other more than five years old
8702.90.02----Ten seater passenger vans of the Nissan Patrol, Mitsubishi, Pajero, Toyota Land Cruiser, Range Rover and similar type of vehicles more than three years old
8702.90.04----Other with a normal seating capacity of not more than fifteen including the driver more than five years old
8702.90.06----Unassembled buses with a normal seating capacity of thirty and more including the driver and with a minimum floor-board to roof height of 180cm. More than five years old subject to the conditions prescribed by the Ministry of Finance provided that approval for such import or manufacture has been obtained from the Ministry of Transport
8702.90.08----Other unassembled buses with a normal seating capacity of not less than fifteen including the driver and with a minimum floor-board to roof height of 180 cm. more than five years old.
8702.90.13----Other buses more than five years old
8702.90.15----Other more than five years old
87.03Motor cars and other motor vehicles principally designed for the 8703.10.02 ---- More than three years old
8703.21.02Ambulances more than three years old
8703.21.04----Prison vans and hearses more than three years old
including station wagons and racing cars8703.21.06----Other specialised thansport vehicles more than three years old
8703.21.08----Auto trishaws more than three years old
8703.21.11----Van-type vehicles more than five years old
8703.21.13----Other specialised thansport vehicles more than three years old
8703.22.02----Ambulances more than three years old
8703.22.04----Prison vans and hearses more than three years old
8703.22.06----Van-type vehicles more than five years old
8703.22.08----Other more than three years old
8703.23.02----Ambulances more than three years old
8703.23.04----Prison vans and hearses more than three years old
8703.23.06----Van-type vehicles more than five years old
8703.23.08----Other of a cylinder capacity not exceeding 2,000 cc more than three years old
8703.23.11----Other more than three years old
8703.24.02----Ambulances more than three years old
8703.24.04----Prison vans and hearses more than three years old
8703.24.06----Van-type vehicles more than five years
8703.24.08----Other more than three years old
8703.31.02----Ambulances more than three years old
8703.31.04----Prison vans and hearses more than three years old
8703.31.06----Auto trishaws more than three years old
8703.31.08----Motor cars including station wagons and racing cars more than three years old
8703.31.11----Van-type vehicles more than five years old
8703.31.13----Other more than three years old
8703.32.02----Ambulances more than three years old
8703.32.04----Prison vans and hearses more than three years old
8703.32.06----Van-type vehicles more than five years old
8703.32.08----Motor cars including station wagons and racing carsof a cylinder capacity not exceeding 2,000 more than three years old
8703.32.11----Other of a cylinder capacity not exceeding 2,000 cc more than three years old
8703.32.13----Motor cars including station wagons and racing cars of a cylinder capacity exceeding 2,000 cc more than three years old
8703.32.15----Other more than three years old
8703.33.02----Ambulances more than three years old
8703.33.04----Prison vans and hearses more than three years old
8703.33.06----Motor cars including sation wagons and racing cars more than three years old
8703.33.08----Van-type vehicles more than five years old
8703.33.11----Other more than three years old
8703.90.02----Other more than three years old
87.04Motor vehicles for the transport of goods8704.21.02----Jeep type vans of a g.v.w. not exceeding 3,000 kg. more than five years old
8704.21.04----Tankers and bowsers with stainless steel tanks for transport of milk more than five years old
8704.21.06----Tippers (dump trucks) and other bowsers, of a g.v.w. not exceeding 1,750 kg. more than five years old
8704.21.08----Refrigerated trucks and vans, other tippers (dump trucks) and other bowsers, lorries and trucks more than five years old
8704.21.11----Chassis fitted with engines and cabs but without bodies for lorries and trucks of a g.v.w. exceeding 3,000 kg more than five years old
8704.21.13----Other more than five years old
8704.22.02----More than five years old
8704.23.02----Tankers and bowsers with stainless steel tanks for transport of milk, refrigerated trucks, lorries and other trucks more than five years old
8704.23.04----Other more than five years old
8704.31.06----Tippers (dump trucks) and other bowsers, of a g.v.w. not exceeding 1,750 kg. more than five years old
8704.31.08----Chassis fitted with engines and cabs but without bodies for lorries and trucks of a g.v.w. exceeding 3,000 kg more than five years old
8704.31.11----Other more than five years old
8704.32.02----Tankers and bowsers with stainlessteel tanks for transport of milk more than five years old
8704.32.04----Other more than five years old
8704.90.02----More than five years old
87.06Chassis fitted with engines, for the motor vehicles of headings 87.01 to 87.05 :8706.00.02----For the motor vehicles of headings 8704.21 and 8704.31, with a g.v.w. not exceeding 3,000 kg. more than five years old
8706.00.04----For the motor vehicles of headings 8704.21, 8704.22, 8704.23, 8704.31 and 8704.32 more than five years old with a g.v.w. not exceeding 3,000 kg. more than five years old
8706.00.06----For buses of heading 8702, more than five years old, with a seating capacity of thirty or more passengers, including the driver and with a minimum floow-board to roof height of 180 cm provided in the case of the import of any such chassis, approvals is obtained from the Ministry of Transport
8706.00.08----For other motor vehicles of heading 87.02, more than five years old.
8706.00.11----For motor vehicles of heading 8704.10 more than five years old
8706.00.13----For other motor vehicles of more than five years old.
8707.10.09----Other
8707.90.05----Bodies and cabs incorporating attachments left over in the process of separating same from the main vehicle by cutting, but not meriting justification else where by virtue of those left over attachments.
87.08Parts and accessories of the motor vehicles of heading 87.01 to 87.058708.29.01 8708.70.02---- ----"Cut-portions" of bodies and cabs Rims fitted with tyres, showing signs of wear
8708.99.04----"Cut-portions" of motor vehicles
87.11Motorcycles (including mopeds)8711.10.02----More than three years old
and cycles fitted with an auxiliary motor, with or8711.20.04----Exceeding 50 cc but not exceeding 125 cc more than three years old
without side-cars; side-cars8711.20.06----Exceeding 125 cc but not exceeding 200 cc more than three years old
8711.20.08----Other more than three years old
8711.30.02----Exceeding 250 cc but not exceeding 350 cc more than three years old
8711.30.09----Other
8711.40-With reciprocating internal combustion piston engine of a cylinder capacity exceeding 500 cc but not exceeding 800 cc
8711.50-With reciprocating internal combustion piston engine of a cylinder capacity exceeding 800 cc
87.16Trailers and semi-trailers; other vehicles, not mechanically propelled; parts thereof8716.10.02 8716.20.03 8716.31.03---- ---- ----More than five years old More than five years old More than five years old
8716.39.11----More than five years old
8716.40.03----More than five years old
8716.80.03----Other more than five years old
8716.90.02----More than five years old
88Aircraft, spacecraft, and parts thereof88.01Baloons and dirigibles; gliders, hang gliders and other non-powered aircraft 8801.10 8801.90 ---- ---- Gliders and hang gliders Other
(including satellites) and 8802.12Of an unladen weight exceeding 2,000 kg
suborbital and spacecraft8802.20-Aeroplanes and other aircraft, of an unladen weight exceeding 2,000 kg but not exceeding 15,000 kg
8802.30-Aeroplanes and other aircraft, of an unladen weight exceeding 2,000 kg but not exceeding 15,000 kg
8802.40-Aeroplanes and other aircraft, of an unladen weight exceeding 15,000 kg
8802.60-Spececraft (including satellites) and suborbital and spacecraft launch vehicles
88.03Parts of goods of heading 88.01 or 88.028803.10-Propellers and rotors and parts thereof
8803.20-Under-carriages and parts thereof
8803.30-Other parts of aeroplanes or helicorpters
8803.90-Other
88.04Parachutes (including dirigible parachutes and paragliders) and rotochutes; parts thereof and accessories thereto8804.00Parachutes (including dirigible parachutes and paragliders) and rotochutes; parts thereof and accessories thereto
88.05Aircraft launching gear; deck-arrestor or similar gear; ground flying trainers; parts of the foregoing articles8805.10-Aircraft launching gear and parts thereof; deck-arrestor or similar gear and parts thereof;
-Ground flying trainers and parts thereof;
8805.21--Air combat simulators and parts thereof
8805.29--Other
90Optical photographic,90.09Photocopying apparatus9009.11.01----Multi-colour photocopying apparatus
incorporating and opitical 9009.12.01----Multi-colour photocopying apparatus
system or of the contact9009.21.01----Multi-colour photocopying apparatus
93Arms and ammunition;93.01Military wapons, other than9301.11--Self-propelled
parts and accessoriesrevolvers, pistols and the arms9301.19--Other
thereofof heading 93.079301.20-Rocket launchers; flame-throwers; grenade launchers; torpedo tubes and similar projectors
9301.90-Other
93.02Recdolvers and pistols, other than those of heading 93.03 or 93.049302.00Revolers and pistols, other than those of heading 93.03 or 93.04
93.03Other firearms and similar9303.10-Muzzle-loading firearms
devices which operate by the 9303.20-Other sporting, hunting or target-
and rifles, muzzle-loading firearms, very pistols and9303.30-Other sporting, hunting or target- shotgun-rifles
other devices designed to project only signal flares, pistols and revolvers for firing blank ammunition, captive-bolt humane killers, linethrowing guns)9303.90-Other
93.04Other arms (for example, spring, 9304.00 air or gas guns and pistols, truncheons), excluding those of heading 93.079304.00Other arms (for example, spring, air or gas guns and pistols, truncheons), excluding those of heading 93.07
93.05Parts and accessories of articles 9305.10-Of revolvers of pistols
of headings 93.01 to 93.049305.21--Shotgun barrels
9305.99--Other
9305.91--Of military weapons of heading 93.01
9305.99--Other
93.06Bombs, grenades, torpedoes, mines, missiles and similar munitions of war and parts9306.10--Cartridges for riveting or similar tools or for captive-bolt humance killers and parts thereof
thereof; cartridges and other9306.21--Catridges
ammunition and projectiles and9306.29--Other
parts thereof, including shot and9306.30-Other cartridges and parts thereof
cartridge wads9306.90-other
93.07Swords, cutlasses, bayonets, lances and similar arms and parts thereof and scabbards and sheaths therefor9307.00Swords, cutlasses, bayonets, lances and similar arms and parts thereof and scabbards and sheaths therefor
mattresses, mattresses,heading 94.02) whether or not9401.20.01----Used
supports cushions andconvertible into beds, and parts9401.30.01----Used
similar stuffedthereof9401.40.01----Used
furnishings; lamps and lighting fittings, not9401.50.01----Used
elsewhere specified or included;9401.61.01----Used
illuminated9401.69.01----Used
signs, illuminated9401.71.01----Used
name-plates and the like;9401.79.01----Used
prefabricated9401.80.01----Used
buildings9401.90.01----Used
94.03Other furniture and parts9403.10.01----Used
thereof9304.20.04----Used
9304.30.01----Used
9403.40.01----Used
9403.50.01----Used