In forceAs enacted

Contents

01-01-2008 [E] 01-01-2008 [M]

6thSeptember! 2007 Customs Import Duties Order, 2007
1This Order may be cited as the Customs Import Duties Order, 2007 and shall commence on a date to be appointed by the Minister, with the app...
2(1)
3(1)
4The Minister may remit in whole or in part any import duty payable by any person on any goods imported, if he is satisfied that it is in th...
5
6The Minister may, with the approval of His Majesty the Sultan and Yang Di-Pertuan, by order published in the Gazette, amend the Second and...
7Any document, endorsement, exemption or certificate prepared, made, issued or granted and any thing done under or in accodance with the Cus...
8The Customs Import Duties Order, 1973 (S 34/73) is hereby revoked. 639 FIRST SCHEDULE paragraphs 2 and 3(1) RATE OF IMPORT DUTY SECTION I L...
1Any reference in this Section to a particular genus or species of an animal, except where the context otherwise requires, includes a refere...
2Except where the context otherwise requires, throughout the Nomenclature any reference to "dried" products also covers products which have...

Chapter 1

1This Chapter covers all live animals except: (aJ Fish and crustaceans, molluscs and other aquatic invertebrates, of headings 03.01, 03.06 o...

Chapter 2

1This Chapter does not cover:

Chapter 3

1This Chapter does not cover: {a) Mammals of heading 01. 06; {b) Meat of mammals of heading 01.06 (heading 02.08 or 02.10); {c) Fish (includ...
2In this Chapter, the term ''pellets" means products which have been agglomerated either directly by compression or by the addition of a sma...

Chapter 4

1The expression ''milk 11 means full cream milk or partially or completely skimmed milk.
2For the purpose of heading 04.05: {a} The term ~~butter" means natural butter, whey butter or recombined butter (fresh, salted or rancid, i...
3Products obtained by the concentration of whey and with the addition of milk or milkfats are to be classified as cheese in heading 04.06 pr...
4This Chapter does not cover: {a} Products obtained from whey, containing by weight more than 95% lactose, expressed as anhydrous lactose ca...
1For the purposes of subheading 0404.10, the expression,modified whey"

Chapter 5

1This Chapter does not cover: {a) Edible products (other than guts, bladders and stomachs of animals, whole and pieces thereof, and animal b...
2For the purposes of heading 05.01, the sorting of hair by length (provided the root ends and tip ends respectively are not arranged togethe...
3Throughout this Nomenclature, elephant, hippopotamus, walrus, narwhal and wild boar tusks, rhinoceros horns and the teeth of all animals ar...
4Throughout the Nomenclature, the expression "horsehair" means hair of the manes and tails of equine or bovine animals. Heading Description...
1In this Section, the term 11pellets 11 means products which have been agglomerated either directly by compression or by the addition of a b...

Chapter 6

2Any reference in heading 06.03 or 06.04 to goods of any kind shall be construed as including a reference to bouquets, floral baskets! wreat...

Chapter 7

1This Chapter does not cover forage products of heading 12.14.
2In headings 07.09, 07.10, 07.11 and 07.12, the word ''vegetables" includes edible mushrooms, truffles, olives, capers, marrows, pumpkins, a...
3Heading 07.12 covers all dried vegetables of the kinds falling in headings 07.01 to 07.11, other than: {a} dried leguminous vegetables, she...
4However, dried or crushed or ground fruits of the genus Capsicum or of the genus Pimenta are excluded from this Chapter (heading 09.04). He...

Chapter 8

1This Chapter does not cover inedible nuts or fruits.
2Chilled fruits and nuts are to be classified in the same headings as the corresponding fresh fruits and nuts.
3Dried fruit or dried nuts of this Chapter may be partially rehydrated, or treated for the following purposes: {a) For additional preservati...
6th2007 Heading Description Unit of Rate of Quantity Import Duty Hazelnuts or filberts (Corylus spp.}: 0802.21 00 --In shell kg 0802.22 00 --S...

Chapter 08.14 0814.00 00

Chapter 9

2This Chapter does not cover Cubeb pepper (Piper cubeba) and other products of heading 12.11. Heading Description Unit of Rate of Quantity...
6th2007 Heading Description Unit of Rate of Quantity Import Duty 0901.90 00 -Other kg 09.02 Tea, whether or not flavoured. 0902.10 - Green tea...

Chapter 0910.99 00

Chapter 10

1
2Heading 10.05 does not cover sweet corn. The term "durum wheat" means wheat of the Triticum durum species and the hybrids deriv...

Chapter 11

1This Chapter does not cover: {a} Roasted malt put up as coffee substitutes (heading 09.01 or 21.01); {b) Prepared flours, groats, meals or...
2
3For the purposes of heading 11.03, the terms 11groats" and 11meal" mean products obtained by the fragmentation of cereal grains, of which:

Chapter 8

Chapter 12

1Heading 12.07 applies, inter alia, to palm nuts and kernels, cotton seeds, castor oil seeds, sesamum seeds, mustard seeds, safflower seeds...
2Heading 12.08 applies not only to non-defatted flours and meals but also to flours and meals which have been partially defatted or defatted...
3For the purposes of heading 12.09, beet seeds, grass and other herbage seeds, seeds of ornamental flowers, vegetable seeds, seeds of forest...
4Heading 12.11 applies, inter alia, to the following plants or parts thereof: basil, borage, ginseng, hyssop, liquorice, all species of mint...
5For the purposes of heading 12.12, the term "seaweeds and other algae" does not include:
1For the purposes of subheading 1205.10, the expression 11low erucic acid rape or colza seeds" means rape or colza seeds yielding a fixed oi...
6thHeading Description Unit of Rate of Quantity Import Duty 1207.99 --Other: 10 - - - Kapok seeds kg 90 ---Other kg 12.08 Flours and meals of...

Chapter 13

1Heading 13.02 applies, inter alia, to liquorice extract and extract of pyrethrum, extract of hops, extract of aloes and opium. The heading...

Chapter 14

1This Chapter does not cover the following products which are to be classified in Section XI: vegetable materials or fibres of vegetable mat...
2Heading 14.01 applies, inter alia, to bamboos (whether or not split, sawn lengthwise, cut to length, rounded at the ends, bleached, rendere...
3Heading 14.02 is to be taken not to apply to wood wool (heading 44.05).
4Heading 14.03 does not apply to prepared knots or tufts for broom or brush making (heading 96.03). Heading Description Unit of Rate of Quan...

Chapter 15

1This Chapter does not cover: (a} Pig fat or poultry fat of heading 02.09; (b} Cocoa butter, fat or oil (heading 18.04);
2Heading 15.09 does not apply to oils obtained from olives by solvent extraction (heading 15.10).
3Heading 15.18 does not cover fats or oils or their fractions, merely denatured, which are to be classified in the heading appropriate to th...
4Soapstocks, oil foots and dregs, stearin pitch, glycerol pitch and wool grease residues fall in heading 15.22.
1For the purposes of subheadings 1514.11 and 1514.19, the expression ''low erucic acid rape or colza oil'' means the fixed oil which has an...
1In this Section, the term ''pellets, means products which have been agglomerated either directly by compression or by the addition of a bi...

Chapter 16

1This Chapter does not cover meat, meat offal, fish, crustaceans, molluscs or other aquatic invertebrates, prepared or preserved by the proc...
2Food preparations fall in this Chapter, provided that they contain more than 20% by weight of sausage, meat, meat offal, blood, fish or cru...
1For the purposes of subheading 16.02.10, the expression,homogenised preparations', means preparations of meat, meat offal or blood, finel...
2The fish and crustaceans specified in the sub-headings of heading 16.04 or 16.05 under their common names only, are of the same species as...

Chapter 17

1This Chapter does not cover: {a} Sugar confectionery containing cocoa (heading 18.06); {b) Chemically pure sugars (other than sucrose, lact...
1For the purpose of subheadings 17.01.11 and 17.01.12, "raw sugar" means sugar whose content of sucrose by weight, in the dry state, corresp...

Chapter 18

1
19This Chapter does not cover the preparations of heading 04.03, 19.01, 19.04,
2Heading 18.06 includes sugar confectionery containing cocoa and, subject to

Chapter 19

1This Chapter does not cover: {a} Except in the case of stuffed products of heading 19.02, food preparations containing more than 20% by wei...
2For the purposes of heading 19.01: {a} The term "groats" means cereal groats of Chapter 11; {b) The terms,flour" and "meal" mean: (1) Ce...
3Heading 19.04 does not cover preparations containing more than 6% by weight of cocoa calculated on a totally defatted basis or coated with...
4For the purposes of heading 19.04, the expression 110therwise prepared"

Chapter 20

1This Chapter does not cover: fa) Vegetables, fruit or nuts, prepared or preserved by the processes specified in Chapters 7, 8 or 11; {b) Fo...
2Headings 20.07 and 20.08 do not apply to fruit jellies, fruit pastes, sugar-coated almonds or the like in the form of sugar confectionery (...
3Headings 20.01, 20.04 and 20.05 cover, as the case may be, only those products of Chapter 7 or of heading 11.05 or 11.06 (other than flour...
4Tomato juice the dry weight content of which is 7% or more is to be classified under heading 20.02.
5For the purposes of heading 20.07, the expression 110btained by cooking', means obtained by heat treatment at atmospheric pressure or under...
6For the purposes of heading 20.09, the expression "juices, unfermented and not containing added spirit" means juices of an alcoholic streng...
1For the purposes of sub-heading 2005.10, the expression,homogenised vegetables" means preparations of vegetables, finely homogenised, put...
3For the purposes of subheadings 2009.12, 2009.21, 2009.31, 2009.41, 2009.61
20NIL of plants, preserved by sugar (drained, glace or crystallised)

Chapter 21

1This Chapter does not cover:
2Extracts of the substitutes referred to in Note l(b) above are to be classified in heading 21.0 1.
3For the purposes of heading 21.04, the expression "homogenised composite food preparations" means preparations consisting of a finely homog...

Chapter 22

1This Chapter does not cover: (a} Products of this Chapter (other than those of heading 22.09) prepared for culinary purposes and thereby re...
2For the purposes of this Chapter and of Chapters 20 and 21, the 11alcoholic strength by volume'' shall be determined at a temperature of 20...
3For the purposes of heading 22.02, the term 11non-alcoholic beverages" means beverages of an alcoholic strength by volume not exceeding 0.5...
1For the purposes of subheading 22.04.10, the expression 11Sparkling wine"

Chapter 23

1Heading 23.09 includes products of a kind used in animal feeding, not elsewhere specified or included, obtained by processing vegetable or...
1For the purposes of sub-heading 2306.41, the expression "low erucic acid rape or colza seeds" means seeds as defined in Sub-heading Note 1...

Chapter 24

1This Chapter does not cover medicinal cigarettes. Heading Description Unit of Rate of Quantity Import Duty 24.01 Unmanufacture...

Chapter 25

1Except where their context or Note 4 to this Chapter otherwise requires, the headings of this Chapter cover only products which are in the...
2This Chapter does not cover: {a) Sublimed sulphur, precipitated sulphur or colloidal sulphur (heading 28.02); {b) Earth colours containing...
3Any products classifiable in heading 25.17 and any other heading of the
4Heading 25.30 applies, inter alia, to: vermiculite, perlite and chlorites, unexpanded; earth colours, whether or not calcined or mixed toge...

Chapter 26

6thHeading Description Unit of Rate of Quantity Import Duty 25.18 Dolomite, whether or not calcined or sintered, including dolomite roughly tr...

Chapter 26

1This Chapter does not cover: fa} Slag or similar industrial waste prepared as macadam (heading 25.17);
2For the purposes of headings 26.01 to 26.17, the term 110res" means minerals of mineralogical species actually used in the metallurgical in...
3Heading 26.20 applies only to: fa} Ash and residues of a kind used in industry either for the extraction of metals or as a basis for the ma...
1For the purposes of sub-heading 2620.21,leaded gasoline sludges and leaded anti-knock compound sludges'' mean sludges obtained from stor...

Chapter 27

2References in heading 27.10 to "petroleum oils and oils obtained from bituminous minerals" include not only petroleum oils and oils obtaine...
3For the purposes of heading 27.10, "waste oils" means waste containing mainly petroleum oils and oils obtained from bituminous minerals (as...
1For the purposes of sub-heading 2701.11, "anthracite" means coal having a volatile matter limit (on a dry, mineral-matter-free basis) not e...
2For the purposes of sub-heading 2701.12, "bituminous coal" means coal having a volatile matter limit (on a dry, mineral-matter-free basis)...
4For the purposes of sub-heading 2710.11, "light oils and preparations" are those of which 90% or more by volume (including losses) distil a...
1{a)
2
32Subject to Note 1 above, goods classifiable in heading 30.04, 30.05, 30.06,
3Goods put up in sets consisting of two or more separate constituents, some or all of which fall in this Section and are intended to be mixe...

Chapter 28

2In addition to dithionites and sulphoxylates, stabilised with organic substances (heading 28.31), carbonates and peroxocarbonates of inorga...
3Subject to the provisions of Note 1 to Section VI, this Chapter does not cover: fa) Sodium chloride or magnesium oxide, whether or not pure...
4Chemically defined complex acids consisting of a non-metal acid of sub-Chapter II and a metal acid of sub-Chapter IV are to be classified i...
5Headings 28.26 to 28.42 apply only to metal or ammonium salts or peroxysalts. Except where the context otherwise requires, double or comple...
6Heading 28.44 applies only to: {a) Technetium (atomic No. 43L promethium (atomic No. 61), polonium (atomic No. 84) and all elements with an...
7Heading 28.48 includes copper phosphide (phosphor copper) containing more than 15% by weight of phosphorus.
8Chemical elements (for example, silicon and selenium) doped for use in electronics are to be classified in this Chapter, provided that they...
28Chemical Elements
28Oxygen Compounds of Non-Metals
28Of Non-Metals
28Metals
28Acids and Metals
28Miscellaneous

Chapter 29

1Except where the context otherwise requires, the headings of this Chapter apply only to: {a) Separate chemically defined organic compounds...
2This Chapter does not cover: {a) Goods of heading 15.04 or crude glycerol of heading 15.20; {b) Ethyl alcohol (heading 22.07 or 22.08); {c)...
3Goods which could be included in two or more of the headings of this
4In headings 29.04 to 29.06, 29.08 to 29.11 and 29.13 to 29.20, any reference to halogenated, sulphonated, nitrated or nitrosated derivative...
5
6The compounds of headings 29.30 and 29.31 are organic compounds the molecules of which contain, in addition to atoms of hydrogen, oxygen or...
7Headings 29.32, 29.33 and 29.34 do not include epoxides with a three-membered ring, ketone peroxides, cyclic polymers of aldehydes or thioa...
8For the purposes of heading 29.37: {a/ the term "hormones" includes hormone-releasing or hormone-stimulating factors, hormone inhibitors an...
1Within any one heading of this Chapter, derivatives of a chemical compound
29Nitrosated Derivatives
29Aldehyde-Function Compounds
29Nitrogen-Function Compounds
29Sulphonamides
6thHeading Description Unit of Rate of Quantity Import Duty nicomorphine (INN), oxycodone (INN). oxymorphone (INN), pholcodine (INN), thebacon...
29Other Organic Compounds

Chapter 30

1This Chapter does not cover: {a) Foods or beverages (such as dietetic, diabetic or fortified foods, food supplements, tonic beverages and m...
2For the purposes of heading 30.02, the expression ~~modified immunological products" applies only to monoclonal antibodies {MABs), antibody...
3For the purposes of headings 30.03 and 30.04 and of Note 4{d) to this Chapter/
4Heading 30.06 applies only to the following which are to be classified in that heading and in no other heading of the Nomenclature: 799 {a)...
30Medicaments (excluding goods of heading 30.02,
30Medicaments (excluding goods of heading 30.02,

Chapter 31

1This Chapter does not cover: fa} Animal blood of heading 05.11; {b} Separate chemically defined compounds (other than those answering to th...
2Heading 31.02 applies only to the following goods, provided that they are not put up in the forms or packages described in heading 31.05:
3Heading 31.03 applies only to the following goods, provided that they are not put up in the forms or packages described in heading 31.05:
4Heading 31.04 applies only to the following goods, provided that they are not put up in the forms or packages described in heading 31.05:
5Ammonium dihydrogenorthophosphate (monoammonium phosphate) and diammonium hydrogenorthophosphate (diammonium phosphate), whether or not pur...
6For the purposes of heading 31.05, the term "other fertilisers" applies only to products of a kind used as fertilisers and containing, as a...

Chapter 32

1This Chapter does not cover: {a} Separate chemically defined elements or compounds (except those of heading 32.03 or 32.04, inorganic produ...
2Heading 32.04 includes mixtures of stabilised diazonium salts and couplers for the production of azo dyes.
3Headings 32.03, 32.04, 32.05 and 32.06 apply also to preparations based on colouring matter (including, in the case of heading 32.06, colou...
4Heading 32.08 includes solutions (other than collodions) consisting of any of the products specified in headings 39.01 to 39.13 in volatile...
5The expression "colouring matter" in this Chapter does not include products of a kind used as extenders in oil paints, whether or not they...
6The expression 11Stamping foils" in heading 32.12 applies only to thin sheets of a kind used for printing, for example, book covers or hat...

Chapter 33

1This Chapter does not cover: fa) Natural oleoresins or vegetable extracts of heading 13.01 or 13.02; {b) Soap and other products of heading...
2The expression "odoriferous substances" in heading 33.02 refers only to the substances of heading 33.01, to odoriferous constituents isolat...
3Headings 33.03 to 33.07 apply, inter alia, to products, whether or not mixed
4The expression "perfumery, cosmetic or toilet preparations" in heading 33.07

Chapter 34

1This Chapter does not cover:
2For the purposes of heading 34.01, the expression "soap" applies only to soap soluble in water. Soap and the other products of heading 34.0...
3For the purposes of heading 34.02, "organic surface-active agents" are products which when mixed with water at a concentration of 0.5% at 2...
4In heading 34.03, the expression "petroleum oils and oils obtained from bituminous minerals" applies to the products defined in Note 2 to C...
5In heading 34.04 subject to the exclusions provided below, the expression

Chapter 35

1This Chapter does not cover: {a) Yeasts (heading 21.02); {b) Blood fractions (other than blood albumin not prepared for therapeutic or prop...
2For the purposes of heading 35.05, the term "dextrins" means starch degradation products with a reducing sugar content, expressed as dextro...

Chapter 36

1This Chapter does not cover separate chemically defined compounds other than those described in Note 2(a) or (b) below.
2The expression ~~articles of combustible materials" in heading 36.06 applies only to:

Chapter 37

1This Chapter does not cover waste or scrap.
2In this Chapter, the word ''photographic" relates to the process by which visible images are formed, directly or indirectly, by the action...
37Other m2 5%
1Goods put up in sets consisting of two or more separate constituents, some or all of which fall in this Section and are intended to be mixe...
2Except for the goods of heading 39.18 or 39.19, plastics, rubber, and articles thereof, printed with motifs, characters or pictorial repres...

Chapter 39

1Throughout the Nomenclature the expression 1'plastics'' means those materials of headings 39.01 to 39.14 which are or have been capable, ei...
2This Chapter does not cover:
3Headings 39.01 to 39.11 apply only to goods of a kind produced by chemical synthesis, falling in the following categories: {a) Liquid synth...
4The expression ''copolymers', covers all polymers in which no single monomer unit contributes 95o/o or more by weight to the total polymer...
5Chemically modified polymers, that are those in which only appendages to the main polymer chain have been changed by chemical reaction, are...
6In headings 39.01 to 39.14, the expression 11primary forms" applies only to the following forms: {a) Liquids and pastes, including dispersi...
7Heading 39.15 does not apply to waste, parings, and scrap of a single thermoplastic material, transformed into primary forms (headings 39.0...
8For the purposes of heading 39.17, the expression 11tubes, pipes and hoses 11
9For the purposes of heading 39.18, the expression ''wall or ceiling coverings of plastics" applies to products in rolls, of a width not les...
10In headings 39.20 and 39.21, the expression "plates, sheets, film, foil and strip" applies only to plates, sheets, film, foil and strip (ot...

Chapter 54) and to blocks of regular geometric shape/ whether or not printed or otherwise surface-worked, uncut or cut into rectangles (including squares)

11Heading 39.25 applies only to the following articles, not being products covered by any of the earlier headings of sub-Chapter II: {a) Rese...
1Within any one heading of this Chapter, polymers (including copolymers) and chemically modified polymers are to be classified according to...
2For the purposes of sub-heading 3920.43, the term "plasticizers" includes secondary plasticizers. Heading Description Unit of Rate of Quant...
39Primary Forms
6th2007 Heading Description Unit of Rate of Quantity Import Duty 39.12 Cellulose and its chemical derivatives, not elsewhere specified or incl...
39Ii.- Waste, Parings and Scrap; Semi-Manufactures; Articles
6thHeading Description Unit of Rate of Quantity Import Duty 3920.91 - - Of poly(vinyl butyral): 10 --Film of a kind used in safety glass, of a...

Chapter 40

1Except where the context otherwise requires, throughout the Nomenclature the expression "rubber" means the following products, whether or n...
2This Chapter does not cover:
3In headings 40.01 to 40.03 and 40.05, the expression "primary forms" applies only to the following forms:
4In Note 1 to this Chapter and in heading 40.02, the expression "synthetic rubber', applies to:
5fa)
6For the purposes of heading 40.04, the expression,waste, parings and scrap', means rubber waste, parings and scrap from the manufacture or...
7Thread wholly of vulcanised rubber, of which any cross-sectional dimension exceeds 5 mm, is to be classified as strip, rods or profile shap...
8Heading 40.10 includes conveyor or transmission belts or belting of textile fabrics impregnated, coated, covered or laminated with rubber o...
9In headings 40.01, 40.02, 40.03, 40.05 and 40.08, the expressions,plates",

Chapter 87 20

Chapter 87 882

Chapter 87 90

6th2007 Heading Description Rate of Import Duty 21 - - - Suitable for fitting to tyres of width not \1 20% exceeding 450 mm 29 - - - Suitable...

Chapter 41

1This Chapter does not cover: (a} Parings or similar waste, of raw hides or skins (heading 05.11);
2(A}
3Throughout the Nomenclature the expression "composition leather" means only substances of the kind referred to in heading 41.15. Heading De...

Chapter 42

1This Chapter does not cover:
2
3For the purposes of heading 42.03, the expression 11articles of apparel and clothing accessories" applies~ inter alia, to gloves, mittens a...
42Other clothing accessories kg 10%

Chapter 43

1Throughout the Nomenclature references to '
2This Chapter does not cover: {a} Birdskins or parts of birdskins, with their feathers or down (heading 05.05 or 67.01); {b) Raw hides or sk...
3Heading 43.03 includes furskins and parts thereof, assembled with the addition of other materials, and furskins and parts thereof, sewn tog...
4Articles of apparel and clothing accessories (except those excluded by Note 2)
5Throughout the Nomenclature the expression "artificial fur" means any imitation of furskin consisting of wool, hair or other fibres gummed...

Chapter 44

1This Chapter does not cover: (a} Wood, in chips, in shavings, crushed, ground or powdered, of a kind used primarily in perfumery, in pharma...
2In this Chapter, the expression,densified wood" means wood which has been subjected to chemical or physical treatment (being, in the case...
3Headings 44.14 to 44.21 apply to articles of the respective descriptions of particle board or similar board, fibreboard, laminated wood or...
4Products of heading 44.10, 44.11 or 44.12 may be worked to form the shapes provided for in respect of the goods of heading 44.09, curved, c...
5Heading 44.17 does not apply to tools in which the blade, working edge, working surface or other working part is formed by any of the mater...
6Subject to Note 1 above and except where the context otherwise requires, any reference to 11Wood" in a heading of this Chapter applies also...
1For the purposes of sub-headings 4403.41 to 4403.49, 4407.24 to 4407.29,
6thHeading Description Unit of Rate of Quantity Import Duty 23 -- Sawlogs and veneer logs m3 20% 24 - - - Pit-props Imine timber) in the round...
6thHeading Description Unit of Rate of Quantity Import Duty 4407.29 Other: -jelutong {Dyera spp.}: 11 --- Planed m3 20% 12 - - - - Sanded or e...

Chapter 4412.23 00

Chapter 4412.93 00

Chapter 94

Chapter 45

1This Chapter does not cover: (a} Footwear or parts of footwear of Chapter 64; (bj Headgear or parts of headgear of Chapter 65; or (cj Artic...

Chapter 46

Chapter 54

2This Chapter does not cover: (aJ Wall coverings of heading 48.14; (bJ Twine, cordage, ropes or cables, plaited or not !heading 56.07); (cJ...
3For the purposes of headings 46.01, the expression 11plaiting materials, plaits and similar products of plaiting materials, bound together...

Chapter 47

1For the purposes of heading 47.02, the expression "chemical wood pulp, dissolving grades" means chemical wood pulp having by weight an inso...

Chapter 48

1For the purposes of this Chapter, except where the context otherwise requires, a reference to "paper" includes references to paperboard (ir...
2This Chapter does not cover: {a) Articles of Chapter 30;

Chapter 96 (for example 1 buttons).

3Subject to the provisions of Note 7, headings 48.01 to 48.05 include paper and paperboard which have been subjected to calendering, super-c...
4In this Chapter, the expression,newsprint" means uncoated paper of a kind used for the printing of newspapers, of which not less than 65%...
5For the purposes of heading 48.02, the expressions 11paper and paperboard, of a kind used for writing, printing or other graphic purposes"...
1weighing not more than 80 g/m2, or 2. coloured throughout the mass; or {cj containing more than 3o/o ash and having a brightness of 60% or...
6In this Chapter,
7Except where the terms of the headings otherwise require, paper, paperboard, cellulose wadding and webs of cellulose fibres answering to a...
8Headings 48.01 and 48.03 to 48.09 apply only to paper, paperboard, cellulose wadding and webs of cellulose fibres: {a) in strips or rolls o...
9For the purposes of heading 48.14, the expression "wallpaper and similar wall coverings" applies only to: {a) Paper in rolls, of a width of...
10Heading 48.20 does not cover loose sheets or cards, cut to size, whether or not printed, embossed or perforated.
11Heading 48.23 applies, inter alia, to perforated paper or paperboard cards for
12Except for goods of heading 48.14 or 48.21, paper, paperboard, cellulose wadding and articles thereof, printed with motifs, characters or p...
1For the purposes of sub-headings 48.04.11 and 48.04.19, ''kraft-liner" means machine-finished or machine-glazed paper and paperboard, of wh...
2Kpa 115 393 125 417 200 637 300 824 400 961
4Sub-heading 4805.12 covers paper, in rolls, made mainly of straw pulp obtained by a semi-chemical process, weighing 130g/m2 or more, and ha...
5Sub-heading 4805.24 and 4805.25 cover paper and paperboard made wholly or mainly of pulp of recovered (waste and scrap) paper or paperboard...
6For the purposes of sub-heading 48.05.30, "sulphite wrapping paper" means machine-glazed paper, of which more than 40o/o by weight of the t...
7For the purposes of sub-heading 48.10.22,

Chapter 49

1This Chapter does not cover:
2For the purposes of Chapter 49 1 the term "printed" also means reproduced by means of a duplicating machine, produced under the control of...
3Newspapers, journals and periodicals which are bound otherwise than in paper, and sets of newspapers, journals or periodicals comprising mo...
4Heading 49.01 also covers:
5Subject to Note 3 to this Chapter, heading 49.01 does not cover publications which are essentially devoted to advertising (for example, bro...
6For the purposes of heading 49.03, the expression ~~children's picture books~~
1This Section does not cover: 941 (a} Animal brush making bristles or hair (heading 05.02); horsehair or horsehair waste (heading 05.03);
2
3
4
5For the purposes of headings 52.04, 54.01 and 55.08 the expression,sewing thread" means multiple (folded) or cabled yarn: {a} Put up on s...
6For the purposes of this Section, the expression,high tenacity yarn~~ means yarn having a tenacity, expressed in Cn/tex (centinewtons per...
8For the purposes of Chapters 50 to 60: {a) Chapters 50 to 55 and, except where the context otherwise requires, Chapters 56 to 59 do not app...
9The woven fabrics of Chapters 50 to 55 include fabrics consisting of layers of parallel textile yarns superimposed on each other at acute o...
10Elastic products consisting of textile materials combined with rubber threads are classified in this Section.
11For the purposes of this Section, the expression "impregnated 11 includes
12For the purposes of this Section, the expression "polyamides 11 includes
13Unless the context otherwise requires, textile garments of different headings are to be classified in their own headings even if put up in...
1In this Section and, where applicable, throughout the Nomenclature, the following expressions have the meanings hereby assigned to them: 94...
2

Chapter 50

Chapter 51

1Throughout the Nomenclature:

Chapter 52

1For the purposes of sub-headings 5209.42 and 5211.42, the expression
6thHeading Description Unit of Rate of Quantity Import Duty 52.06 Cotton yarn (other than sewing thread), containing less than 85o/o by weight...
52NIL decitex (exceeding 80 metric number per single yarn)

Chapter 53

Chapter 54

1Throughout the Nomenclature, the term,man-made fibres" means staple fibres and filaments of organic polymers produced by manufacturing pr...
2Headings 54.02 and 54.03 do not apply to synthetic or artificial filament tow of Chapter 55. Heading Description Unit of Rate of Quantity I...

Chapter 55

1Headings 55.01 and 55.02 apply only to man-made filament tow consisting of parallel filaments of a uniform length equal to the length of th...

Chapter 56

1This Chapter does not cover: {a) Wadding, felt or nonwovens, impregnated, coated or covered with substances or preparations (for example, p...
2The term 1'felt 1
3Headings 56.02 and 56.03 cover respectively felt and nonwovens, impregnated, coated, covered or laminated with plastics or rubber whatever...
4Heading 56.04 does not cover textile yarn, or strip or the like of heading 54.04

Chapter 57

1For the purposes of this Chapter, the term "carpets and other textile floor coverings" means floor coverings in which textile materials ser...
2This Chapter does not cover floor covering underlays. Heading Description Unit of Rate of Quantity Import Duty 57.01 Carpets and other text...

Chapter 58

1This Chapter does not apply to textile fabrics referred to in Note 1 to Chapter 59, impregnated, coated, covered or laminated, or to other...

Chapter 59

2Heading 58.01 also includes woven weft pile fabrics which have not yet had the floats cut, at which stage they have no pile standing up.
3For the purposes of heading 58.03, "gauze" means a fabric with a warp composed wholly or in part of standing or ground threads and crossing...
4Heading 58.04 does not apply to knotted net fabrics of twine, cordage or rope, of heading 56.08.
5For the purposes of heading 58.06, the expression,narrow woven fabrics"
6In heading 58.10, the expression "embroidery" means, inter alia, embroidery with metal or glass thread on a visible ground of textile fabri...
7In addition to the products of heading 58.09, this Chapter also includes articles made of metal thread and of a kind used in apparel, as fu...
6th2007 Heading Description Unit of Rate of Quantity Import Duty 5802.30 00 - Tufted textile fabrics kg 58.03 Gauze, other than narrow fabrics...

Chapter 59

2Heading 59.03 applies to: {a) Textile fabrics, impregnated, coated, covered or laminated with plastics, whatever the weight per square metr...
3For the purposes of heading 59.05, the expression 11textile wall coverings', applies to products in rolls, of a width of not less than 45 e...
4For the purposes of heading 59.06, the expression,rubberised textile fabrics"
5Heading 59.07 does not apply to: (a} Fabrics in which the impregnation, coating or covering cannot be seen with the naked eye (usually Chap...
6Heading 59.10 does not apply to: 991 (a} Transmission or conveyor belting of textile material, of a thickness of less than 3 mm; or (b} Tra...
7Heading 59.11 applies to the following goods, which do not fall in any other heading of Section XI: {a} Textile products in the piece, cut...

Chapter 60

1This Chapter does not cover: {a) Crochet lace of heading 58.04; {b) Labels, badges or similar articles, knitted or crocheted, of heading 58...
2This Chapter also includes fabrics made of metal thread and of a kind used in apparel, as furnishing fabrics or for similar purposes.
3Throughout the Nomenclature any reference to ''knitted" goods includes a reference to stitch·bonded goods in which the chain stitches are f...

Chapter 61

1This Chapter applies only to made up knitted or crocheted articles.
2This Chapter does not cover: (a} Goods of heading 62.12;
3For the purposes of headings 61.03 and 61.04: (a} The term "suit" means a set of garments composed of two or three pieces made up, in respe...
4Headings 61.05 and 61.06 do not cover garments with pockets below the waist, with a ribbed waistband or other means of tightening at the bo...
5Heading 61.09 does not cover garments with a drawstring, ribbed waistband or other means of tightening at the bottom of the garment.
6For the purposes of heading 61.11:
7For the purposes of heading 61.12,
8Garments which are, prima facie, classifiable both in heading 61.13 and in other headings of this Chapter, excluding heading 61.11, are to...
9Garments of this Chapter designed for left over right closure at the front shall be regarded as men's or boys' garments, and those designed...
10Articles of this Chapter may be made of metal thread. Heading Description Unit of Rate of Quantity Import Duty 61.01 Men's or boys' overcoa...

Chapter 62

1This Chapter applies only to made up articles of any textile fabric other than wadding, excluding knitted or crocheted articles (other than...
2This Chapter does not cover:
3For the purposes of headings 62.03 and 62.04:
4For the purposes of heading 62.09: {a) The expression ''babies' garments and clothing accessories" means articles for young children of a b...
5Garments which are, prima facie, classifiable both in heading 62.10 and in other headings of this Chapter, excluding heading 62.09, are to...
6For the purposes of heading 62.11, "ski suits" means garments or sets of garments which, by their general appearance and texture, are ident...
7Scarves and articles of the scarf type, square or approximately square, of which no side exceeds 60 em, are to be classified as handkerchie...
8Garments of this Chapter designed for left over right closure at the front shall be regarded as men's or boys' garments, and those designed...
9Articles of this Chapter may be made of metal thread. Heading HS Code n Unit of Rate of. Quantity Import Duty 62.01 Men's or boys' overcoa...
6thSEPTEMBERI 2007 Heading Description Unit of Rate of Quantity Import Duty ··-Other: 91 · · · - Bathing or athletic slips and sports kg NIL v...
56Garments, made up of fabrics of heading 56.02,

Chapter 63

1Sub-Chapter 1 applies only to made up articles, of any textile fabric.
2Sub-Chapter 1 does not cover:
3Heading 63.09 applies only to the following goods:
63Other Made Up Textile Articles
63Of other textile materials kg 5%
63Ii.- sets
63Articles; Rags

Chapter 64

1This Chapter does not cover: fa} Disposable foot or shoe coverings of flimsy material (for example, paper, sheeting of plastics) without ap...
2For the purposes of heading 64.06, the expression 11parts" does not include pegs, protectors, eyelets, hooks, buckles, ornaments, braid, la...
3For the purposes of this Chapter: fa} the terms 11rubber" and ''plastics" include woven fabrics or other textile products with an external...
4Subject to Note 3 to this Chapter: fa} the material of the upper shall be taken to be the constituent material having the greatest external...
1For the purposes of sub-headings 6402.12, 6402.19, 6403.12, 6403.19 and 6404.11, the expression "sports footwear" applies only to: {a) foot...
64Other 2u 5%

Chapter 65

1This Chapter does not cover: (a} Worn headgear of heading 63.09;
2Heading 65.02 does not cover hat-shapes made by sewing 1 other than those obtained simply by sewing strips in spirals. Heading Description...

Chapter 66

1This Chapter does not cover: {a) Measure walking-sticks or the like (heading 90.17); {b) Firearm-sticks, sword-sticks, loaded walking-stick...
2Heading 66.03 does not cover parts, trimmings or accessories of textile material, or covers, tassels, thongs, umbrella cases or the like, o...

Chapter 67

1This Chapter does not cover:
2Heading 67.01 does not cover:
3Heading 67.02 does not cover:

Chapter 68

1This Chapter does not cover: {a) Goods of Chapter 25; {b) Coated, impregnated or covered paper and paperboard of heading 48.10 or 48.11 (fo...
2In heading 68.02, the expression "worked monumental or building stone"

Chapter 69

1This Chapter applies only to ceramic products which have been fired after shaping. Headings 69.04 to 69.14 apply only to such products othe...
2This Chapter does not cover: {a} Products of heading 28.44;
69Refractory Goods
69Other Ceramic Products
6thSeptemberi 2007

Chapter 70

1This Chapter does not cover: {a) Goods of heading 32.07 (for example, vitrifiable enamels and glazes~ glass frit, other glass in the form o...

Chapter 96

2For the purposes of headings 70.03, 70.04 and 70.05: {a) glass is not regarded as 11WOrked" by reason of any process it has undergone befor...
3The products referred to in heading 70.06 remain classified in that heading whether or not they have the character of articles.
4For the purposes of heading 70.19, the expression 11glass wool" means: {a) Mineral wools with a silica (Si02) content not less than 60% by...
5Throughout the Nomenclature, the expression ''glass" includes fused quartz and other fused silica.
1For the purposes of sub-headings 7013.21, 7013.31 and 7013.91, the expression "lead crystal" means only glass having a minimum lead monoxid...

Chapter 88 30

Chapter 88 1054

Chapter 71

1Subject to Note 1(a} to Section VI and except as provided below, all articles consisting wholly or partly: (a} Of natural or cultured pearl...
2(a}
3This Chapter does not cover: (a} Amalgams of precious metal, or colloidal precious metal (heading 28.43);
4{a)
5For the purposes of this Chapter, any alloy (including a sintered mixture and an inter-metallic compound) containing precious metal is to b...
6Except where the context otherwise requires, any reference in the
7Throughout the Nomenclature the expression "metal clad with precious metal" means material made with a base of metal upon one or more surfa...
8Subject to Note 1{a) to Section VI, goods answering to a description in heading 71.12 are to be classified in that heading and in no other...
9For the purposes of heading 71.13, the expression "articles of jewellery"
10For the purposes of heading 71.14, the expression "articles of goldsmiths' or silversmiths' wares" includes such articles as ornaments, tab...
11For the purposes of heading 71.17, the expression "imitation jewellery"
1For the purposes of sub-headings 7106.10, 7108.11, 7110.11, 7110.21, 7110.31
2Notwithstanding the provisions of Chapter Note 4{b), for the purposes of sub-headings 7110.11 and 7110.19, the expression 11platinum" does...
3For the classification of alloys in the sub-headings of heading 71.10, each alloy is to be classified with that metal, platinum, palladium...
71Precious or Semi-Precious Stones
71Other carat 5%
71With Precious Metal
71Articles
6thHeading Description Unit of Rate of Quantity Import Duty 7113.20 - Of base metal clad with precious metal: 10 Parts kg 5% 90 1.- Other kg...
71Other kg 5%
1This Section does not cover: (a} Prepared paints, inks or other products with a basis of metallic flakes or powder (headings 32.07 to 32.10...

Chapter 96 (miscellaneous manufactured articles); or

2Throughout the Nomenclature, the expression "parts of general use" means: (a} Articles of heading 73.07, 73.12, 73.15, 73.17 and 73.18 and...
3Throughout the Nomenclature, the expression "base metals" means: iron and steel, copper, nickel, aluminium, lead, zinc, tin, tungsten {wolf...
4Throughout the Nomenclature, the term 11Cermets" means products containing a microscopic heterogeneous combination of a metallic component...
5Classification of alloys (other than ferro-alloys and master alloys as defined in
6Unless the context otherwise requires, any reference in the Nomenclature to a base metal includes a reference to alloys which, by virtue of...
7Classification of composite articles: Except where the headings otherwise require, articles of base metal (including articles of mixed mate...
8In this Section, the following expressions have the meanings hereby assigned to them: (a} Waste and scrap Metal waste and scrap from the ma...

Chapter 72

03% or more of nickel 0.06% or more of niobium 0.6% or more of silicon 0.05% or more of titanium 0.3% or more of tungsten (wolfram) 0.I% or...
2Ferrous metals clad with another ferrous metal are to be classified as products of the ferrous metal predominating by weight. 1073
3Iron or steel products obtained by electrolytic deposition, by pressure casting or by sintering are to be classified, according to their fo...
1In this Chapter, the following expressions have the meanings hereby assigned to them: {a} Alloy pig iron Pig iron containing, by weight, on...
2For the classification of ferro-alloys in the sub-headings of heading 72.02, the following rule should be observed: A ferro-alloy is consid...
72Granular or Powder Form
72Iron and Non-Alloy Steel
6thHeading Description Unit of Rate of Quantity Import Duty 90 ---Other kg 7208.38 - - Of a thickness of 3 mm or more but less than 4. 75 mm...
6thHeading Description Unit of Rate of Quantity Import Duty ---Containing by weight 0.6% or more of carbon: 11 - - - Tape and band exceeding 2...
6th2007 Heading Description Unit of Rate of Quantity Import Duty 7212.20 - Electrolytically plated or coated with zinc: --Containing by weight...
6th2007 Heading Description Unit of Rate of Quantity Import Duty --Other: 21 -- Hoop and strip, not exceeding 6 mm in kg NIL thickness and not...
72Iii.- Stainless Steel
4mm or more and exceeding 500 mm in width 30
72Bars and Rods, of Alwy or Non-Alloy Steel

Chapter 73

1In this Chapter, the expression 11Cast iron'' applies to products obtained by casting in which iron predominates by weight over each of the...
2In this Chapter, the word ''wire" means hot or cold-formed products of any cross-sectional shape, of which no cross-sectional dimension exc...

Chapter 74

1In this Chapter, the following expressions have the meanings hereby assigned to them: (a} Refined copper Metal containing at least 99.85% b...
1In this Chapter, the following expressions have the meanings hereby assigned to them: {a} Copper-zinc base alloys (brasses) Alloys of coppe...

Chapter 75

1In this Chapter, the following expressions have the meanings hereby assigned to them: (a} Bars and rods Rolled, extruded, drawn or forged p...
1In this Chapter, the following expressions have the meanings hereby assigned to them: (a} Nickel, not alloyed 1127 Metal containing by weig...
2Notwithstanding the provisions of Chapter Note 1(c}, for the purposes of sub-heading 7508.10, the term "wire" applies only to products, whe...

Chapter 76

1In this Chapter, the following expressions have the meanings hereby assigned to them: (a} Bars and rods Rolled, extruded, drawn or forged p...
1In this Chapter, the following expressions have the meanings hereby assigned to them: {a) Aluminium, not alloyed 1131 Metal containing by w...
2Notwithstanding the provisions of Chapter Note 1, for the purposes of sub-heading 7616.91, the term 11Wire" applies only to products, wheth...

Chapter 77

Chapter 78

1In this Chapter the following expressions have the meanings hereby assigned to them: {a) Bars and rods Rolled, extruded, drawn or forged pr...
1In this Chapter the expression "refined lead" means: Metal containing by weight at least 99.9% of lead, provided that the content by weight...

Chapter 79

1In this Chapter, the following expressions have the meanings hereby assigned to them: {a) Bars and rods Rolled, extruded, drawn or forged p...
1In this Chapter. the following expressions have the meanings hereby assigned to them: {a) Zinc, not alloyed Metal containing by weight at l...

Chapter 80

1In this Chapter, the following expressions have the meanings hereby assigned to them: (a} Bars and rods Rolled, extruded, drawn or forged p...
1In this Chapter, the following expressions have the meanings hereby assigned to them: {a) Tin, not alloyed Metal containing by weight at le...

Chapter 81

1Note 1 to Chapter 74, defining "bars and rods", "profiles",wire" and 11plates, sheets, strip and foil" applies, mutatis mutandis, to thi...

Chapter 82

1Apart from blow lamps, portable forges, grinding wheels with frameworks, manicure or pedicure sets, and goods of heading 82.09, this Chapte...
2Parts of base metal of the articles of this Chapter are to be classified with the articles of which they are parts, except parts separately...
3Sets consisting of one or more knives of heading 82.11 and at least an equal number of articles of heading 82.15 are to be classified in he...

Chapter 83

1For the purposes of this Chapter, parts of base metal are to be classified with their parent articles. However, articles of iron or steel o...
2For the purposes of heading 83.02, the word ''castors" means those having a diameter (including, where appropriate, tyres) not exceeding 75...
1And Parts and Accessories of Such Articles
2Subject to Note 1 to this Section, Note 1 to Chapter 84 and to Note 1 to
85Chapter 85, parts of machines (not being parts of the articles of heading 84.84,
8473, 85.03, 85.22, 85.29 or 85.38 as appropriate, or, failing that, in heading 84.85 or 85.48.
3Unless the context otherwise requires, composite machines consisting of two or more machines fitted together to form a whole and other mach...
4Where a machine (including a combination of machines) consists of individual components (whether separate or interconnected by piping, by t...
5For the purpose of these Notes, the expression ''machine 11 means any machine, machinery, plant, equipment, apparatus or appliance cited in...

Chapter 84

1This Chapter does not cover:
2Subject to the operation of Note 3 to Section XVI, a machine or appliance which answers to a description in one or more of the headings 84....
4Heading 84.57 applies only to machine-tools for working metal, other than lathes (including turning centres), which can carry out different...
5
6Heading 84.82 applies, inter alia, to polished steel balls, the maximum and minimum diameters of which do not differ from the nominal diame...
7A machine which is used for more than one purpose is, for the purposes of classification, to be treated as if its principal purpose were it...
8For the purposes of heading 84.70, the term "pocket-size" applies only to machines the dimensions of which do not exceed 170mm x 1 OOmm x 4...
1For the purposes of sub-heading 8471.49, the term 11Systems" means automatic data processing machines whose units satisfy the conditions la...
2Sub-heading 8482.40 applies only to bearings with cylindrical rollers of a uniform diameter not exceeding 5 mm and having a length which is...
8402 or 84.03: - - For use with boilers of heading 84.02: 11 - - - Soot removers kg 12 -- Super-heaters and economisers with a kg NIL steam o...
84Other u 15%
84Other kg 15%
8471; machines for uses ancillary to printing. - Offset printing machinery: 8443.11 --Reel fed: 10 - - - Electrically operated u 20% 20 - Not...
84Other kg 20%
84Other kg 20%

Chapter 87

Chapter 85

1This Chapter does not cover: (a} Electrically warmed blankets, bed pads, foot-muffs or the like; electrically warmed clothing, footwear or...
2
85Headings 85.01 to 85.04 do not to apply to goods described in heading 85.11,
3Heading 85.09 covers only the following electro-mechanical machines of kinds commonly used for domestic purposes: (a} Vacuum cleaners, incl...
4For the purposes of heading 85.34, "printed circuits" are circuits obtained by forming on an insulating base, by any printing process (for...
5For the purposes of headings 85.41 and 85.42: (A} ''Diodes, transistors and similar semiconductor devices'! are semiconductor devices the o...
6Records, tapes and other media of heading 85.23 or 85.24 remain classified in those headings when presented with the apparatus for which th...
7For the purposes of heading 85.48, "spent primary cells, spent primary batteries and spent electric accumulators" are those which are neith...
1Sub-headings 8519.92 and 8527.12 cover only cassette-players with built-in amplifier, without built-in loudspeaker, capable of operating wi...
2For the purposes of sub-heading 8542.10, the term ''smart cards" means cards which have embedded in them an electronic integrated circuit (...
85Other kg 20%
85Other kg 20%
85Other kg 20%
85Other kg 5%
85Other kg 20%
1Of 58% iron and 42% nickel may be partly coated with gold, aluminium or silver
2Of 99% copper may be partly coated with gold, aluminium or silver
3Of 58% iron and 42% nickel coated outside with gold and partly covered with ceramic
4Partly of ceramic, and partly of nickel coated with gold 20
1This Section does not cover articles of heading 95.01, 95.03 or 95.08, or bobsleighs, toboggans or the like of heading 95.06.
2The expressions "parts" and "parts and accessories" do not apply to the following articles, whether or not they are identifiable as for the...
3References in Chapters 86 to 88 to "parts" or "accessories" do not apply to parts or accessories which are not suitable for use solely or p...
4For the purposes of this Section:
5Air-cushion vehicles are to be classified within this Section with the vehicles to which they are most akin as follows:
6th

Chapter 86

1This Chapter does not cover:
2Heading 86.07 applies, inter alia, to:
3Subject to the provisions of Note 1 above, heading 86.08 applies, inter alia, to:
2For the purposes of this Chapter, ''tractors" means vehicles constructed essentially for hauling or pushing another vehicle, appliance or l...
3Motor chassis fitted with cabs fall in headings 87.02 to 87.04 and not in heading 87.06.
4Heading 87.12 includes all children's bicycles. Other children's cycles fall in heading 95.01. Heading Description Unit of Rate of Quantity...
6thHeading Description Unit of Rate of Quantity Import Duty - - - Buses designed specially for use in airports: 41 - - - - - Of a gross vehicl...
6th2007 Heading Description Unit of Rate of Quantity Import Duty 61 - - - - Electric powered u ----Other: -----CKD: 62 - - - - Of a cylinder c...
6th2007 Heading Description Unit of Rate of Quantity Import Duty 31 - - - Motor scooters u 32 Other motor cycles, with or without u NIL side-c...

Chapter 88

1For the purposes of sub-headings 8802.11 to 8802.40, the expression ''unladen weight'' means the weight of the machine in normal flying ord...

Chapter 89

1A hull, an unfinished or incomplete vessel, assembled, unassembled or disassembled, or a complete vessel unassembled or disassembled, is to...

Chapter 90

1This Chapter does not cover: fa) Articles of a kind used in machines, appliances or for other technical uses, of vulcanised rubber other th...

Chapter 71);

2Subject to Note 1 above, parts and accessories for machines, apparatus, instruments or articles of this Chapter are to be classified accord...
3The provisions of Note 4 to Section XVI apply also to this Chapter.
4Heading 90.05 does not apply to telescopic sights for fitting to arms, periscopic telescopes for fitting to submarines or tanks, or to tele...
5Measuring or checking optical instruments, appliances or machines which, but for this Note, could be classified both in heading 90.13 and i...
6For the purposes of heading 90.21, the expression "orthopaedic appliances, means appliances for: - Preventing or correcting bodily deformi...
7Heading 90.32 applies only to: {a) Instruments and apparatus for automatically controlling the flow, level, pressure or other variables of...
6th2007 Heading Description Unit of te of Quantity rt Duty 9006.61 00 --Discharge lamp ("electronic") flashlight u 5% apparatus 9006.62 00 --F...
90For projectors kg 20%
90Other kg 20%
6th2007 Heading Description Unit of Rate of Quantity Import Duty 9009.22 - - Of the contact type: 10 ---Colour u 90 ---Other u 9009.30 Thermo-...
90Parts and accessories kg 20%
6thHeading Description Unit of Rate of Quantity Import Duty 9018.49 00 -Other u 20o/o 9018.50 00 - Other ophthalmic instruments and kg NIL app...
6th2007 Heading Description Unit of Rate of Quantity Import Duty 9031.80 - Other instruments, appliances and machines: - - Cable test equipmen...

Chapter 91

1This Chapter does not cover:
2Heading 91.01 covers only watches with case wholly of precious metal or of metal clad with precious metal, or of the same materials combine...
3For the purposes of this Chapter, the expression "watch movements" means devices regulated by a balance-wheel and hairspring, quartz crysta...
4Except as provided in Note 1, movements and other parts suitable for use both in clocks or watches and in other articles (for example, prec...
91Parts kg 5%

Chapter 92

1This Chapter does not cover:
2Bows and sticks and similar devices used in playing the musical instruments of heading 92.02 or 92.06 presented with such instruments in nu...
92Mouth organs u 10%
92Other u 10%

Chapter 93

1This Chapter does not cover:
2In heading 93.06, the reference to "parts thereof" does not include radio or radar apparatus of heading 85.26. Heading Description Unit of...

Chapter 94

1This Chapter does not cover: (a} Pneumatic or water mattresses, pillows or cushions, of Chapter 39, 40 or 63;
2The articles (other than parts) referred to in headings 94.01 to 94.03 are to be classified in those headings only if they are designed for...
4For the purposes of heading 94.06, the expression ~~prefabricated buildings''
94Other kg 5%
94Parts kg 5%

Chapter 95

1This Chapter does not cover: (a} Christmas tree candles (heading 34.06); (b} Fireworks or other pyrotechnic articles of heading 36.04; (cJ...
2This Chapter includes articles in which natural or cultured pearls, precious or semi-precious stones (natural, synthetic or reconstructed)...
3Subject to Note 1 above, parts and accessories which are suitable for use solely or principally with articles of this Chapter are to be cla...
4Heading 95.03 does not cover articles which, on account of their design, shape or constituent material, are identifiable as intended exclus...
6thHeading Description Unit of Rate of Quantity Import Duty 9506.40 00 Articles and equipment for table-tennis kg 5% - Tennis, badminton or si...

Chapter 96

1This Chapter does not cover: {a) Pencils for cosmetic or toilet uses; {b) Articles of Chapter 66 (for example, parts of umbrel...
2In heading 96.02, the expression 11Vegetable or mineral carving material"
3In heading 96.03, the expression 11prepared knots and tufts for broom or brush making" applies only to unmounted knots and tufts of animal...
4Articles of this Chapter, other than those of headings 96.01 to 96.06 or 96.15, remain classified in the Chapter whether or not composed wh...
6thHeading Description Unit of Rate of Quantity Import Duty 9603.21 00 - - Tooth brushes, including dental-plate u NIL brushes 9603.29 00 Othe...
96Other kg 10%
6th2007 Heading Description Unit of Rate of Quantity Import Duty - Combs, hair-slides and the like: 9615.11 Of hard rubber or plastics: 10 --...

Chapter 97

1This Chapter does not cover:
2For the purposes of heading 97.02, the expression 110riginal engravings, prints and lithographs" means impressions produced directly in bla...
3Heading 97.03 does not apply to mass-produced reproductions or works of conventional craftsmanship of a commercial character, even if these...
4
5Frames around paintings, drawings, pastels, collages or similar decorative plaques, engravings, prints or lithographs are to be classified...

Chapter 98

01-01-2008 [E] 01-01-2008 [M] · As enacted · Chapter 72

72. Granular or Powder Form

Pig iron and spiegeleisen in pigs, blocks or other primary forms.

7201.10 00

- Non-alloy pig iron containing by weight kg

0.5o/o or less of phosphorus 7201.20 00

Non-alloy pig iron containing by weight kg

NIL more than 0.5o/o of phosphorus 7201.50 00

- Alloy pig iron; spiegeleisen kg

72.02

Ferro-alloys.

- Ferro-manganese:

7202.11 00

--Containing by weight more than 2o/o of kg

NIL carbon 7202.19 00

--Other kg

- Ferro-silicon:

7202.21 00

Containing by weight more than 55o/o of kg

NIL silicon 7202.29 00

Other kg

7202.30 00

- Ferro-silico-manganese kg

- Ferro-chromium:

7202.41 00

- - Containing by weight more than 4o/o of kg

NIL carbon 7202.49 00

--Other kg

7202.50 00

Ferro-silico-chromi urn kg

7202.60 00

-Ferro-nickel kg

7202.70 00

- Ferro-molybdenum kg

1075

Heading

Description

Unit of

Rate of

Quantity

Import Duty 7202.80 00

- Ferro-tungsten and ferro-silico-tungsten kg-Other:

7202.91 00

--Ferro-titanium and ferro-silico-titanium kg

7202.92 00

--Ferro-vanadium kg

7202.93 00

--Ferro-niobium kg

7202.99 00

--Other 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 weight of 99.94%, in lumps, pellets or similar forms.

7203.10 00

-Ferrous products obtained by direct kg

NIL reduction of iron ore 7203.90 00

-Other kg

72.04

Ferrous waste and scrap; remelting scrap ingots of iron or steel.

7204.10 00

- Waste and scrap of cast iron kg

- Waste and scrap of alloy steel:

7204.21 00

- - Of stainless steel kg

7204.29 00

--Other kg

7204.30 00

- Waste and scrap of tinned iron or steel kg

- Other waste and scrap:

7204.41 00

--Turnings, shavings, chips, milling waste, kg

NIL sawdust, filings, trimmings and stampings, whether or not in bundles 7204.49 00

--Other kg

7204.50 00

- Remelting scrap ingots kg

72.05

Granules and powders, of pig iron, spiegeleisen, iron or steel.

7205.10 00

-Granules kg-Powders:

7205.21 00

- - Of alloy steel kg

1076

Heading

Description

Unit of

Rate of

Quantity

Import Duty 7205.29 00

--Other kg

Report

Read on from s 85

Chapter 73

Chapter 74

Chapter 75

Chapter 76

Chapter 77

Chapter 78

Chapter 79

Chapter 80

Chapter 81

Chapter 82

Chapter 83

Read on from Chapter 83

Chapter 84

Chapter 87

Chapter 85

Chapter 86

Chapter 88

Chapter 89

Chapter 90

Chapter

Chapter 71);

Read on from Chapter

Chapter 91

Read on from Chapter 91

Chapter 92

Read on from Chapter 92

Chapter 93

Chapter 94

Read on from Chapter 94

Chapter 95

Chapter 96

Read on from Chapter 96