4 of 92022-06-30

Finance Act, as published 30 June 2022

This is the Finance Act as it stood on 30 June 2022. It runs to 952 pages and contains 12 sections, with 0 amendment footnotes.

What this document is

Published by the Federal Board of Revenue as part of the Finance Act collection. A consolidation of this kind folds every amendment made up to its cover date into the text, so it shows the law as it stood on 30 June 2022 rather than as originally enacted.

The date above was taken from the file name rather than a consolidation statement on the cover, so treat it as approximate.

The shape of this version

The operative text holds roughly 166,992 words across 12 sections.

What changed since the previous version

Against the version published 30 June 2021, this one has 5 new sections and 10 that no longer appear.

New in this version

section 1A, Amendment of Petroleum Products (Petroleum Levy) Ordinance, 1961 (XXV of 1961)
section 2B, Amendments of the Members of Parliament (Salaries and Allowances) Act, 1974 (XXVII of 1974)
section 3A, Amendment in the Export Development Fund Act, 1999 (VI of 1999)
section 38, Alternative Dispute Resolution
section 47A, Alternative Dispute Resolution

No longer present

These appeared in the previous version and not in this one. That usually means omission by a later law, though it can also mean a heading was formatted in a way the extraction did not recognise.

section 1, Short title and commencement
section 9, Provisions of Ordinance to apply
section 65G, Tax credit for specified industrial undertakings
section 203C, Procedure to be followed on arrest of a person
section 203D, Special Judges
section 203E, Cognizance of offences by Special Judges
section 203F, Special Judge, etc. to have exclusive jurisdiction
section 203G, Provisions of Code of Criminal Procedure, 1898, to apply
section 203H, Transfer of cases
section 203I, Place of sittings

The source file


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A note on these figures

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This is information, not legal or tax advice. Qanoon Digest is independent and not affiliated with the Federal Board of Revenue or the Government of Pakistan.

The full text of this version

All 12 sections as they appear in this document, reproduced from the source PDF. Amendment footnotes follow at the end.

1A. Amendment of Petroleum Products (Petroleum Levy) Ordinance, 1961 (XXV of 1961)

In the Petroleum Products (Petroleum Levy) Ordinance, 1961 (XXV of 1961), for the Fifth Schedule, the following shall be substituted, namely:- “The Fifth Schedule (see section 3) Petroleum Levy Rate (Rs. per unit)

High Octane Blending Litre 50 Component (HOBC) 6. E-10 Gasoline Litre 50 7. Liquefied Petroleum Gas Metric Ton 30,000.”. (produced/extracted in Pakistan)

2. Amendments of Customs Act, 1969 (IV of 1969)

In the Customs Act, 1969 (IV of 1969), the following further amendments shall be made, namely:-

(1) in section 2,-

(a) after clause (bbb), the following new clause shall be inserted, “(bbc) “bordering and coastal areas” means areas along international borders as notified by the Board;”;

(b) in clause (kka), after the expression “authenticated,”, the expression “or standardized information and documents lodged with a single entry point through Pakistan Single Window” shall be inserted;

(c) after clause (kkc), the following new clause shall be inserted, “(kkd) “essential commodities” means those items availability of which is considered vital for domestic use or consumption, as notified by the Board, from time to time, in consultation with the ministries concerned;”;

(d) after clause (o), the following new clause shall be inserted, namely;

“(oa) “other government agencies“ means other government agencies as defined under clause (n) of sub-section (1) of section 2 of the Pakistan Single Window Act, 2021 (III of 2021);”;

(e) after clause (pa), the following new clause shall be inserted, namely; “(pb) “Pakistan Single Window” means Pakistan Single Window as defined under clause (m) of sub-section (1) of section 2 of the Pakistan Single Window Act, 2021 (III of 2021);”;

(f) in clause (qb), after the word “Controls”, the expression, “, Trade Controls” shall be inserted;

(g) in clause (s), in sub-clause (iii), after the semi colon, at the end, the word “or” shall be inserted and thereafter following new clause shall be added, namely:- “(iv) essential commodities, as notified by the Board;”; and

(h) after clause (ssss), the following new clauses shall be added, “(sa) “trade controls” means trade controls as defined under clause (x) of sub-section (1) of section 2 of the Pakistan Single Window Act, 2021 (III of 2021);”;

(sb) “un-authorized access” means un-authorized access as defined under clause (y) of sub-section (1) of section 2 of the Pakistan Single Window Act, 2021 (III of 2021);”;

(2) in section 3C, in the marginal heading, for the expression “Directorate General of Training and Research”, the expression “Pakistan Customs Academy (PCA)” shall be substituted;

(2A) in section 3CCA, after the word “Prosecutors”, the expression “, Special Prosecutors” shall be inserted;

(3) in section 19, in sub-section (5), in the second proviso, for the figure “2022”, the figure “2023” shall be substituted;

(4) in section 21, in clause (c), the expression “or for supplies against international tenders,” shall be omitted;

(5) in section 81,-

(a) in sub-section (1), in the second proviso, for full stop at the end, a colon shall be substituted and thereafter the following third proviso shall be added and shall be deemed to have always been added on and from 12-05-2022, namely:- “Provided further that no provisional determination of value shall be allowed in those cases where a Valuation Ruling (VR), issued under section 25A, is in field, irrespective of the fact whether any review or revision against such Valuation Ruling is pending in terms of section 25D or relevant rules, as the case may be.”;

(b) in sub-section (2),-

(i) for the words “six months’, the words “ninety days” shall be substituted; and

(ii) in the first proviso, for the word “ninety”, the word “thirty” shall be substituted;

(6) in section 98, in sub-section (1), for clause (a), the following shall be substituted, namely:- “(a) by the Additional Collector of Customs, for a period not exceeding one month;

(aa) by the Collector of Customs, for a period not exceeding six months; and;”;

(7) in section 138, in sub-section (1), after the word “allow”, the expression “change of consignee name for clearance under section 79 or” shall be inserted;

(8) in section 156, in sub-section (1),-

(a) against S.No.8.(i), in column (1), after the word “goods”, the expression “including essential commodities as notified by the Board” shall be inserted; and

(b) after S.No. 104 and entries related thereto in columns (1), (2) and (3), the following new S.No. and entries related thereto shall be added, namely:-

ancillary thereto;

by any input, alteration, deletion or suppression the intent that such data be considered or acted upon for legal purpose, as if it were authentic in Single Window system or ancillary thereto;

(9) in section 157, in sub-section (2), second proviso shall be omitted;

(10) in section 164, in sub-section (3), for the full stop at the end, a colon shall be substituted and thereafter, the following proviso shall be added, “Provided that in case of essential commodities, the powers under sub-section (1) shall only be exercised within bordering and coastal areas as notified by the Board.”;

(11) after section 170, the following new section shall be inserted, namely:- commodities.- In case of seizure of essential commodities, as notified by the Board, such seized goods shall be deposited in the nearest custom-house or the nearest place appointed by the Collector of Customs, as the case may be, for deposit of goods so seized.”;

(12) in section 179, in sub-section (1),-

(a) in clause (ii), for the word “three”, the word “five”, shall be substituted; and

(b) in clause (iii), for the word “one”, the word “two” shall be substituted;

(13) in section 196, in sub-section (1), for the expression “or Collector or Director of Intelligence and Investigation, or Director of Valuation”, the expression “or an officer of Customs” shall be substituted;

(14) omitted;

(15) omitted;

(16) the First Schedule to the Customs Act, 1969 (IV of 1969), shall be substituted in the manner provided for in the First Schedule to this Act;

(17) the Fifth Schedule to the Customs Act, 1969 (IV of 1969), shall be substituted in the manner provided for in the Second Schedule to this Act; 2A. Amendment in Chairman and Speaker (Salaries, Allowances and Privileges) Act, 1975,- In the Chairman and Speaker (Salaries, Allowances and Privileges) Act, 1975 (Act. No. LXXXII of 1975), for section 18, the following shall be substituted, “18. Additional privileges.- The Finance Committee of the Senate or National Assembly, as the case may be, may grant to the Chairman or the Speaker including a person who has held such office after election thereto, such additional privileges as it may deem fit from time to time.”;

2B. Amendments of the Members of Parliament (Salaries and Allowances) Act, 1974 (XXVII of 1974)

In the Members of Parliament (Salaries and Allowances) Act, 1974 (XXVII of 1974), in section 10,

(a) in sub-selection (3), for the expression “one [other person]” the words “any other persons”, shall be substituted; and

(b) after sub-section (4), the following new sub-section shall be added, namely;- “(4A) The privileges provided to a member under this section will not be refunded.”

3. Amendments of the Sales Tax Act, 1990

In the Sales Tax Act, 1990, the following further amendments shall be made, namely:-

(1) in section 2,-

(a) in clause (12), after the word “include”, the words and comma “production, transmission and distribution of electricity,” shall be added;

(b) in clause (29A), in sub-clause (b), after the word “Act”, the words “excluding fee and service charges imposed and collected under section 76” shall be added;

(i) in sub-clause (c), the word “and” at the end shall be omitted; and

(ii) in sub-clause (d), for the colon at the end, a semi colon and the word “and” shall be substituted, and thereafter the following new clause shall be added, namely:- “(e) production, transmission and distribution of electricity.”;

(d) in clause (43A), after sub-clause (g), the following new sub-clause shall be inserted, namely:-

“(ga) a person engaged in supply of articles of jewellery, or parts thereof, of precious metal or of metal clad with precious metal excluding a person whose shop measures three hundred square feet in area or less;”; and

(e) at the end of sub-clause (i) of clause (46), for the expression “; and”, the expression “:” shall be substituted and thereafter the following Explanation shall be inserted, namely:- Explanation.- It is clarified that the value of supply does not include the amount of subsidy provided by the federal government or provincial governments to the electricity consumers and has never been chargeable to tax under the Act; and”

(2) in section 3,-

(a) in sub-section (1A), after the words “registration number”, the words “or he is not an active taxpayer” shall be inserted; and

(b) in sub-section (7),-

(i) after the word “services”, the expression “, other than the services liable to pay sales tax under a Provincial enactment,” shall be inserted; and

(ii) for the full stop at the end, a colon shall be substituted and thereafter the following proviso shall be added, namely:- “Provided that in case of the online market place facilitating the sale of third party goods, the liability to withhold tax on taxable supplies of such party at the rates specified in column (4) against S. No. 8 of the Eleventh Schedule to the Sales Tax Act,

1990 shall be on the operator of such market place.”;

(i) for the words “five per cent where the monthly bill amount does not exceed rupees twenty thousand and at the rate of seven and half per cent where the monthly bill amount exceeds the aforesaid amount”, the words “rupees three thousand per month where the monthly bill amount does not exceed rupees thirty thousand, rupees five thousand per month where the monthly bill amount exceeds rupees thirty thousand but does not exceed rupees fifty thousand and rupees ten thousand per month where the monthly bill amount exceeds rupees fifty thousand” shall be substituted; “(ii) after sub-section (9), the following provisos shall be Provided that the above rates of tax shall be increased by one hundred percent if the name of the person is not appearing in the Active Taxpayers List issued by the Board under section 181A of the Income Tax Ordinance, 2001 on the date of issuance of monthly electricity bill: Provided further that the Board may through a general order prescribe any persons or class of person who shall pay upto rupees two hundred

thousand per month through their monthly electricity bill.”.

(iii) in the existing first proviso, after the word “provided”, the word “further” shall be inserted; and

(iv) in the existing second proviso, for the word “further”, the word “also” shall be substituted;

(d) after the repealed sub-section (10), the following new sub-section shall be added, namely:- “(11) Notwithstanding anything contained in the Act, the Board through Notification in the official Gazette, may require class of persons to integrate their invoice issuing machines with the Board’s Computerized System for real time reporting of sales in such mode and manner and from such date as may be prescribed.”;

(3) in section 6, after the omitted sub-section (4), the following new sub- section shall be added, namely:- “(5) The Federal Government may, subject to such conditions, limitations and restrictions as it may impose, by notification in the official Gazette, allow payment of sales tax on installments basis by the Federal or Provincial Governments or any public sector organization on import or supply of any goods or class of goods: Provided that such payment may be allowed from any previous date specified in the notification under this sub-section.”;

(4) in section 8, in sub-section (1), clause (m), for the word “person”, the word “distributor” shall be substituted;

(5) in section 8B, in sub-section (1), the words “other than public limited companies listed on Pakistan Stock Exchange” shall be omitted;

(6) after the repealed section 14A, following new section 14AB shall be added, namely:- “14AB.Discontinuance of gas and electricity connections.- Notwithstanding anything contained in this Act or any other law for the time being in force, the Board shall have power through Sales Tax General Order to direct the gas and electricity distribution companies for discontinuing the gas and electricity connections of any person who fall in the following categories,

(a) Any person, including tier-1 retailers, who fail to register for sales tax purpose or

(b) Notified tier-1 retailers registered but not integrated with the Board’s Computerized System: Provided that upon registration or integration, as the case may be, of the above said persons, the Board shall notify the restoration of their gas or electricity connection through Sales Tax General Order.”.

(7) in section 23, in sub-section (1), clause (b) shall be substituted, namely:- “(b) name, address and registration number of the recipient and in case of supplies by manufacturer or importer to unregistered distributor, the NIC or NTN of such unregistered distributors, as the case may.”;

(8) in section 30C,-

(i) for the marginal heading “Directorate General of Training and Research”, the words “Inland Revenue Services Academy” shall be substituted;

(ii) for the words “Directorate General of Training and Research”, the words “Inland Revenue Services Academy” shall be substituted;

(9) in section 33, in the Table, in column (1),- (A) in serial number 24,-

(a) after the word “barcode”, the words “or QR code” shall be inserted; and

(b) after the word “barcode”, occurring for the second time, the words “or QR code or defaces the prescribed invoice number of barcode or QR code” shall be inserted; (B) in serial number 25,-

(a) in column (2), for the expression “sub-section (9A) of expression “section 40C” shall be substituted; and

(b) in column (3), the expression “sub-section (9A) of section 3” shall be omitted; (C) for serial number 25A, the following shall be substituted, namely:-

default;

(iv) penalty of three million days of order for third default: Notwithstanding above, the business premises of such person shall be liable to be manner prescribed:

before imposition of penalty for second default, penalty for first default shall be waived by the Commissioner.

(9A) section 33A shall be omitted;

(9B) for section 47A, the following shall be substituted, namely:-

3A. Amendment in the Export Development Fund Act, 1999 (VI of 1999)

(1) In the Export Development Fund Act, 1999, hereinafter referred to as the said Act, for section 3, the following shall be substituted, namely: “3. Establishment of Export Development Fund.- (1) The Federal Government shall establish a Fund to be known as the “Export Development Fund.

(2) The Fund shall consist of.-

(i) the whole receipts of Export Development Surcharge;

(ii) donations and endowments;

(iii) grants made by the Federal Government; and

(iv) any income accruing to the Fund from its investments and property.

(3) Each year, the Principal Accounting Officer (PAO) with the approval of the Board, shall prepare annual estimates of receipts into and plan-based payments out of the Fund and shall submit the same to the Finance Division, by end of April, for inclusion in the Annual Budget Statement.

(4) The Fund shall be non-lapsable and shall be maintained in the Public Account of the Federation, in accordance with the provisions of the Public Finance Management Act, 2019, and the Rules, Regulations and Procedures made thereunder.”;

(2) Amendment of section 5, Act VI of 1999.- In the said Act, in section 5, in sub-section (1),

(a) for Sr. No (3), and entries relating thereto in columns (2) and (3), the following shall be substituted, namely:- “Chief Executive, Trade Development Authority of Pakistan, Member, ex-officio”;

(b) in Sr No. (5), in column (2), after the word “Finance”, the expression “or his representative not below the rank of BPS-20” shall be inserted;

(c) in Sr No. (6), in column (2), after the word “Industries”, the expression “or his representative not below the rank of BPS-20” shall be inserted; and

(d) in Sr No. (9), in column (2), for the expression, “Vice Chairman, Export Promotion Bureau”, the expression “Secretary, Trade Development Authority of Pakistan”, shall be substituted.

(3) Amendment of section 10, Act VI of 1999.- In the said Act, in section 10, in sub-section (1), in Sr. No (3), in column (2) for the expression “Vice Chairman Export Promotion Bureau”, the expression “Secretary, Trade Development Authority of Pakistan” shall be substituted;

(4) Amendment of section 15, Act VI of 1999.- In the said Act, in section 15, in sub-section (1), in clause (ii), for the words “upto ten million rupees”, the words “as delegated by the Board” shall be substituted.;

(5) Substitution of section 19, Act VI of 1999.- In the said Act, for section 19, the following shall be substituted, namely:- “19. Statements of Account.- With the approval of the Board, the Principal Accounting Officer shall submit quarterly and annual

statements of actual receipt and expenditure to the relevant Accounting Office or Federal Treasury Office, and the Finance Division.”.

4. Amendments in the Islamabad Capital Territory (Tax on Services) Ordinance, 2001,-(XLII of 2001)

In the Islamabad Capital Territory (Tax on Services) Ordinance, 2001 (XLII of 2001), in the Schedule, -

(1) in Table 1, in column (1). -

(i) for S.No.1 and entries related thereto in columns (2), (3) and (4), the following shall be substituted, namely:-

halls, lawns, clubs and caterers. farmhouses. restaurants. marriage halls and lawns. clubs. caterers, suppliers of food and drinks

(ii) against S.Nos. 2, 3, 4, 5, 7, 8, 9, 10, 12, 13, 14, 15, 16, 17, 18, 19, 20, 21, 22, 23, 24, 25, 26, 27, 28, 29, 30, 31, 32, 33, 34, 35, 36, 37, 38, 39,

40, 41, 43, 44, 45, 46, 47, 48, 49, 50, 51, 52, 53, 54, 55, 56, 57, 58 and 59 in column (4), for the word “Sixteen”, the word “Fifteen” shall be substituted; and

(iii) against S.No.42 in column (4), for the word “Seventeen”, the word “Fifteen” shall be substituted;

(2) in Table 2, S. No. 11 in column (1) and entries relating thereto in columns (2),

(3) and (4) shall be substituted, namely:- “11. Services provided by software or IT- 9815.6000 Five percent.”. based system development consultants

5. Amendments of Income Tax Ordinance, 2001 (XLIX of 2001)

In the Income Tax Ordinance, 2001 (XLIX of 2001), the following further amendments shall be made,

(1) in section 2,-

(a) after clause (7), the following new clause shall be inserted, “(7A) “beneficial owner” means a natural person who -

(a) ultimately owns or controls a Company or association of persons, whether directly or indirectly, through at least twenty five percent shares or voting rights; or

(b) exercise ultimate effective control, through direct or indirect means, over the company or association of persons including control over the finances or decisions or other affairs of the company or association of persons;”;

(b) after clause (18), the following new clause shall be inserted, name:-

“(18A) “distributor” means a person appointed by a manufacturer, importer or any other person for a specified area to purchase goods from him for further supply;”;

(c) after clause (22A), the following new clause shall be inserted, “(22AA) “fair market value” means value as provided in section 68;”

(ca) in clauses (30AD) and (30AE), after the word “include”, the words “but not limited to” shall be inserted respectively;

(d) after clause (62A), the following new clause shall be inserted, “(62B) “Synchronized Withholding Administration and Payment System agent” or “SWAPS agent” means any person or class of persons notified by Board to collect or deduct withholding taxes through Synchronized Withholding Administration and Payment System;”

(e) after clause (66), the following new clause shall be inserted, “(66A) “tax invoice” means an invoice as prescribed under the Income Tax Rules, 2002;”;

(2) in section 4, -

(a) in sub- section (4), in clause (a) for the expression “in sections 5, 6 and 7”, the expression “under this chapter”, shall be substituted; and

(b) in sub-section (5) for the expression “in section 5, 6 and 7”, the expression under this chapter shall be substituted;

(3) after section 4B, the following new section shall be inserted, namely:- “4C. Super tax on high earning persons.- (1) A super tax shall be imposed for tax year 2022 and onwards at the rates specified in Division IIB of Part I of the First Schedule, on income of every person: Provided that this section shall not apply to a banking company for tax year 2022.

(2) For the purposes of this section, “income” shall be the sum of the following:-

(i) profit on debt, dividend, capital gains, brokerage and commission; depreciation and brought forward business losses) amounts specified in clause (i); section 2 excluding amounts specified in clause (i); and brought forward business losses under Fourth, Fifth and Seventh Schedules.

(3) The tax payable under sub-section (1) shall be paid, collected and deposited on the date and in the manner as provisions of Chapter X of the Ordinance shall apply.

(4) Where the tax is not paid by a person liable to pay it, the Commissioner shall by an order in writing, determine the tax payable, and shall serve upon the person, a notice of demand specifying the tax payable and within the time specified under section 137 of the Ordinance.

(5) Where the tax is not paid by a person liable to pay it, the Commissioner shall recover the tax payable under sub- section (1) and the provisions of Part IV, X, XI and XII of Chapter X and Part I of Chapter XI of the Ordinance shall, so far as may be, apply to the collection of tax as these apply to the collection of tax under the Ordinance.

(6) The Board may, by notification in the official Gazette, make rules for carrying out the purposes of this section.”.

(4) in section 6,-

(a) in sub-section (1), after the word “services” occurring for the first time, the words “,fee for money transfer operations, card network services, payment gateway services, interbank financial telecommunication services” shall be inserted;

(b) in sub-section (2), for the words “amount of the royalty fee for offshore digital services or fee for technical services”, the expression “amounts of receipts mentioned in sub-section (1)”, shall be substituted;

(c) in sub-section (3), in clause (b), the words “ for technical services or fee for offshore digital services” shall be omitted; and

(d) in sub-section (4), for the expression “, fee for offshore digital services or fee for technical services” the words “or fee” shall be substituted;

(5) after section 7D, the following new section shall be inserted, namely:- “7E. Tax on deemed income.- (1) For tax year 2022 and onwards, a tax shall be imposed at the rates specified in Division VIIIC of Part-I of the First Schedule on the income specified in this section.

(2) A resident person shall be treated to have derived, as income chargeable to tax under this section, an amount equal to five percent of the fair market value of capital assets situated in Pakistan held on the last day of tax year excluding the following, namely:-

(a) one capital asset owned by the resident person;

(b) self-owned business premises from where the business is carried out by the persons appearing on the active taxpayers’ list at any time during the year;

(c) self-owned agriculture land where agriculture activity is carried out by person excluding farmhouse and land annexed thereto;

(d) capital asset allotted to -

(i) a Shaheed or dependents of a shaheed belonging to Pakistan Armed Forces;

(ii) a person or dependents of the person who dies while in the service of Pakistan armed forces or Federal or provincial government;

(iii) a war wounded person while in service of Pakistan armed forces or Federal or provincial government; and

(iv) an ex-serviceman and serving personal of armed forces or ex-employees or serving personnel of Federal and provincial governments, being original allottees of the capital asset duly certified by the allotment authority;

(e) any property from which income is chargeable to tax under the Ordinance and tax leviable is paid thereon;

(f) capital asset in the first tax year of acquisition where tax under section 236K has been paid;

(g) where the fair market value of the capital assets in aggregate excluding the capital assets mentioned in clauses (a), (b), (c), (d), (e) and (f) does not exceed Rupees twenty-five million;

(h) capital assets owned by a provincial government or a local government; or

(i) capital assets owned by a local authority, a development authority, builders and developers for land development and construction, subject to the condition that such persons are registered with Directorate General of Designated Non-Financial Businesses and Professions.

(3) The Federal Government may include or exclude any person or property for the purpose of this section.

(4) In this section-

(a) “capital asset” means property of any kind held by a person, whether or not connected with a business, but does not include -

(i) any stock-in-trade, consumable stores or raw materials held for the purpose of business;

(ii) any shares, stocks or securities;

(iii) any property with respect to which the person is entitled to a depreciation deduction under section 22 or amortization deduction under section 24; or

(iv) any movable asset not mentioned in clauses (i), (ii) or (iii);

(b) “farmhouse” means a house constructed on a total minimum area of 2000 square yards with a minimum covered area of 5000 square feet used as a single dwelling unit with or without an annex: Provided that where there are more than one dwelling units in a compound and the average area of the compound is more than 2000 square yards for a dwelling unit, each one of such dwelling units shall be treated as a separate farmhouse.”;

(6) in section 8, -

(a) for the expression “5, 5AA, 6, 7, 7A and 7B “, wherever occurring the expression “5, 5A, 5AA, 6, 7, 7A, 7B and 7E” shall be substituted; and

(b) in clause (d), for the expression “7A and 7B” the expression “7A, 7B, and 7E ” shall be substituted;

(7) in section 21,-

(a) after clause (e), the following new clause shall be inserted, “(ea) an amount in excess of fifty percent of contribution made by a person to an approved gratuity fund, an approved pension fund or an approved superannuation fund.”;

(b) in clause (I), in the second proviso, for the semi colon at the end, the colon shall be substituted and thereafter, the following new proviso shall be added, namely:- “Provided further also that this clause shall not apply to a company from the date clause (la) has been made effective through the notification issued by the Board.”;

(c) after clause (I), amended as above, the following new clause shall be inserted, namely: - “(la) any expenditure by a taxpayer being a company for a transaction, paid or payable under a single account head which, in aggregate, exceeds rupees two hundred and fifty thousand, made other than by digital means from business bank account of the taxpayer notified to the Commissioner under section 114A: Provided that this clause shall not apply in the case of-

(a) expenditures not exceeding Rupees twenty- five thousand; and

(b) expenditures on account of -

(i) utility bills;

(ii) freight charges;

(iii) travel fare;

(iv) postage; and

(v) payment of taxes, duties, fee, fines or any other statutory obligation: Provided further that this clause shall be effective from such date as the Board may notify.”;

(d) in clause (m), after the word “account” the expression “or through digital means” shall be inserted; and

(e) after clause (q), the following new clause shall be added, namely:- “(r) any expenditure attributable to sales claimed by any person who is required to integrate but fails to integrate his business with the Board through approved fiscal electronic device and software: Provided that disallowance of expenditure under this clause shall not exceed eight percent of the allowable deduction.”;

(8) in section 22, -

(a) in sub-section (2), the proviso shall be omitted;

(b) in sub-section (8), after clause (b), the proviso shall be omitted; and

(c) in sub-section (13), in clause (a), for the expression “two and half” , the expression “seven and a half” shall be substituted;

(9) in section 23, in sub-section (5), -

(a) in clause (c), the word “or” at the end shall be omitted;

(b) in clause (d), for the full stop at the end, a semi colon and the word “or” shall be substituted and thereafter the following new clause shall be added, namely:- “(e) immovable property or structural improvement to the immovable property.”;

(10) in section 37, -

(b) for sub-section (1A), the following shall be substituted, namely:- “(1A) Notwithstanding anything contained in sub-section (1), gain arising on disposal of immovable property situated in Pakistan, to a person in a tax year shall be chargeable to tax under the head capital gains at the rates specified in Division VIII of Part I of the First Schedule.”

(d) sub-section (3) shall be omitted;

(e) sub-section (3A) shall be omitted; and

(f) sub-section (4A) shall be omitted;

(11) in section 44, -

(a) in sub-section (3), for the expression “a person (not being a citizen of Pakistan)” the words “any person” shall be substituted and the words “technical assistance” shall be omitted; and

(b) after sub-section (3), the following new sub-section shall be added, namely.- “(4) Federal Government may, in respect of an official development assistance financed loans and grants-in-aid, subject to such conditions and limitations as it may specify, exempt income of any person on a case to case basis through a notification in the official Gazette.”;

(12) in section 53, in sub-section (2), after the word “The” occurring in the beginning the expression “Federal Government or the” shall be inserted;

(13) section 59C shall be omitted and shall be deemed to have been omitted with effect from 2nd March, 2022;

(14) sections 60C, 62, 62A shall be omitted;

(15) in section 65F, in sub-section (1), clause (c) shall be omitted;

(16) section 65H shall be omitted and shall be deemed to have been omitted with effect from 2nd March, 2022;

(17) in section 82,-

(a) in clause (a), after the semicolon at the end, the word “or” shall be added; and

(b) in clause (c), for the full stop at the end, a semicolon shall be substituted and thereafter the following new clause shall be

“(d) being a citizen of Pakistan is not present in any other country for more than one hundred and eighty-two days during the tax year or who is not a resident taxpayer of any other country.”;

(18) in section 92, after first proviso, the following explanation shall be added, “Explanation.- For removal of doubt it is clarified that if the income of association of persons is exempt and no tax is payable under the Ordinance due to this exemption, the share received in the capacity as member out of the income of the association shall remain exempt.”;

(19) for section 99A, the following shall be substituted, namely:- “99A. Special provisions relating to payment of tax through electricity connections.- (1) Notwithstanding anything contained in the Ordinance, a tax shall be charged and collected from retailers other than Tier-I retailers as defined in Sales Tax Act, 1990 (VII of 1990) and specified service providers on commercial electricity connections at the rates provided in clause (2A) of Division IV, Part IV of the First Schedule.

(2) A retailer who has paid sales tax under sub-section (9) of section 3 of Sales Tax Act, 1990 (VII of 1990), shall not be required to pay tax under this section and the sales tax so paid shall constitute discharge of tax liability under this section.

(3) The tax collected or paid under this section shall be final tax on the income of persons covered under this section in respect of business

being carried out from the premises where the electricity connection is installed.

(4) For the purposes of this section, Board with the approval of the Minister in-charge may issue an income tax general order to-

(a) provide the scope, time, payment, recovery, penalty, default surcharge, adjustment or refund of tax payable under this section in such manner and with such conditions as may be specified.

(b) provide record keeping, filing of return, statement and assessment in such manner and with such conditions as may be specified;

(d) include or exempt any person or classes of persons, any income or classes of income from the application of this section, in such manner and with such conditions as may be specified.”;

(20) in section 100C, in sub-section (4), in clause (e), in the proviso for the expression “2022” the expression “2023” shall be substituted;

(21) section 100F shall be omitted and shall be deemed to have been omitted with effect from 02nd March, 2022;

(22) in section 109, in sub-section (1),-

(a) in clause (b), the word “or” occurring at the end shall be omitted;

(b) in clause (c), for the full stop at the end, a semicolon shall be substituted;

(c) In clause (d), for the full stop at the end, a semicolon and the word “or” shall be substituted and thereafter the following new clause shall be added, namely:- “(e) from tax year 2018 and onwards, treat a place of business in Pakistan as a permanent establishment, if the said place fulfills the conditions as specified in sub-clause (g) of clause (41) of section 2.”;

(23) in section 111, -

(a) after sub-section (4), the following explanation and new sub-section (4A) shall be inserted, namely: - “Explanation.- For removal of doubt, it is clarified that the remittance through money service bureaus, exchange companies or money transfer operators shall be deemed to constitute foreign exchange remitted from outside Pakistan through normal banking channels as provided under this sub-section.

(4A) Where a taxpayer, while explaining the nature and source of any amount referred to in sub-section (1), takes into account any source of income which is subject to final tax under any provision of the Ordinance, the taxpayer shall not be entitled to take credit of any sum as is in excess of imputable income, unless the excess amount is reasonably attributed to the business activities subject to final tax and the taxpayer furnishes financial

statements and accounts duly audited by a chartered accountant.“; and

(b) in sub-section (5), for the explanation, the following shall be substituted, namely; “Explanation.- For the removal of doubt, it is clarified that a separate notice under this section is not required to be issued if the explanation regarding nature and sources of;

(i) any amount credited in a person’s books of account; or

(ii) any investment made or ownership of money or valuable article; or

(iii) funds from which expenditure was made; or

(iv) suppression of any production, sales, or any amount chargeable to tax; or

(v) suppression of any item of receipt liable to tax in whole or in part has been confronted to the taxpayer through a notice under sub-section (9) of section 122 of the Ordinance.”;

(24) in section 113,-

(a) in sub-section (1), in the explanation, after the expression “4B”, the expression “or 4C.” shall be inserted; and

(b) in sub-section (2), in clause (c) in the second proviso, for the word “five”, the word “three” shall be substituted;

(25) after section 114A, the following new section shall be inserted, namely:-

“114B. Powers to enforce filing of returns.- (1) Notwithstanding anything contained in any other law for the time being in force, the Board shall have the powers to issue income tax general order in respect of persons who are not appearing on active taxpayers’ list but are liable to file return under the provisions of the Ordinance.

(2) The income tax general order issued under sub- section (1) may entail any or all of the following consequences for the persons mentioned therein, namely:-

(a) disabling of mobile phones or mobile phone SIMS;

(b) discontinuance of electricity connection; or

(3) The Board or the Commissioner having jurisdiction over the person mentioned in the income tax general order may order restoration of mobile phones, mobile phone SIMS and connections of electricity and gas, in cases where he is satisfied that -

(a) the return has been filed; or

(b) person was not liable to file return under the provisions of the Ordinance.

(4) No person shall be included in the general order under sub-section (1) unless following conditions have been met with, namely:-

(a) notice under sub-section (4) of section 114 has been issued;

(b) date of compliance of the notice under sub-section

(4) of section 114 has elapsed; and

(5) The action under this section shall not preclude any other action provided under the provisions of the Ordinance.“;

(26) in section 121, in sub-section (3), for the word “five”, the word “six” shall be substituted;

(27) in section 122, in sub-section (9), in the first proviso, for the word “twenty”, the word “eighty” shall be substituted;

(28) for section 134A, the following shall be substituted, namely:- “134A. Alternative Dispute Resolution. - (1) Notwithstanding any other provision of the Ordinance, or the rules made thereunder, an aggrieved person in connection with any dispute pertaining to-

(a) the liability of tax of one hundred million and above against the aggrieved person or admissibility of refund, as the case may be;

(b) the extent of waiver of default surcharge and penalty; or

(c) any other specific relief required to resolve the dispute; may apply to the Board for the appointment of a committee for the resolution of any hardship or dispute mentioned in detail in the application, which is under litigation in any court of law or an Appellate Authority, except where criminal proceedings have been initiated.

accompanied by an initial proposition for resolution of the dispute, including an offer of tax payment, from which, the applicant would not be entitled to retract.

(3) The Board may, after examination of the application of an aggrieved person, appoint a committee, within forty five days of receipt of such application in the Board, comprising,- jurisdiction over the case; panel notified by the Board comprising - having a minimum of ten years’ experience in the field of taxation; have retired in BS 21 or above; or Chambers of Commerce and Industry: advocate if the said Chartered Accountant or the advocate is or has been an auditor or an authorized representative of the taxpayer; and

(d) person to be nominated through consensus by the members appointed under (i) and (ii) above, from the panel as notified by the Board in clause (ii) above: Provided that where the member under this clause cannot be appointed through consensus, the Board may nominate a member proposed by the taxpayer eligible to be nominated as per clause (ii).

(4) The aggrieved person, or the Commissioner, or both, as the case may be, shall withdraw the appeal pending before any court of law or an Appellate Authority, after constitution of the committee by the Board under sub-section (3), in respect of dispute as mentioned in sub-section (1).

(5) The committee shall not commence the proceedings under sub-section (6) unless the order of withdrawal by the court of law or the Appellate Authority is communicated to the Board: Provided that if the order of withdrawal is not communicated within seventy five days of the appointment of the committee, the said committee shall be dissolved and provisions of this section shall not apply.

decide the dispute by majority, within one hundred and twenty days of its appointment: Provided that in computing the aforesaid period of one hundred and twenty days, the period, if any, for communicating the order of withdrawal under sub-section

(5) shall be excluded.

(7) The decision by the Committee under sub-section (6) shall not be cited or taken as a precedent in any other case or in the same case for a different tax year.

(8) The recovery of tax payable by a taxpayer in connection with any dispute for which a Committee has been appointed under sub-section (3) shall be deemed to have been stayed on withdrawal of appeal up to the date of decision by the Committee or the dissolution of the Committee whichever is earlier.

(9) The decision of the committee under sub-section (6) shall be binding on the Commissioner and the aggrieved person.

(10) If the Committee fails to decide within the period of one hundred and twenty days under sub-section (6), the Board shall dissolve the committee by an order in writing and the matter shall be decided by the court of law or the Appellate Authority which issued the order of withdrawal under sub-section (5) and the appeal shall be treated to be pending before such court of law or the Appellate Authority as if the appeal had never been withdrawn.

(11) The Board shall communicate the order of dissolution to the court of law or the Appellate Authority and the Commissioner.

(12) The aggrieved person, on receipt of the order of dissolution, shall communicate it to the court of law or the Appellate Authority, which shall decide the appeal within six months of the communication of said order.

(13) The aggrieved person may make the payment of income tax and other taxes as decided by the committee under sub- section (6) and all decisions, orders and judgments made or passed shall stand modified to that extent.

(14) The Board may prescribe the amount to be paid as remuneration for the services of the members of the Committee, other than the member appointed under clause (i) of sub-section (3).

(15) The Board may, by notification in the official Gazette, make rules for carrying out the purposes of this section.”;

(29) in section 148, -

(a) in sub-section (7), the expression “at the rate of 1% or 2%”, shall be omitted; and

(b) after sub-section (7), the following new sub-section shall be “(7A) Notwithstanding anything contained in sub-section (7), the tax required to be collected under this section shall be minimum tax on the income every person arising from imports of following goods -

(i) edible oil;

(ii) packaging material;

(iii) paper and paper board; or

(iv) plastics: Provided that the Board with the approval of Minister in- charge may, by a notification in the official Gazette, add any entry thereto or omit any entry therefrom or amend any entry therein this sub-section.”;

(30) in section 149, in sub-section (1), for the expression “, 62, 63 and 64”, the expression “and 63” shall be substituted;

(31) in section 152,-

(a) after sub-section (1DB), the following new sub-sections shall be “(1DC) Every exchange company licensed by the State Bank of Pakistan shall deduct tax at the time of making payment of service charges or commission or fee, by whatever name called, to the global money transfer operators, international money transfer operators or such other persons engaged in international money transfers or cross-border remittances for facilitating outward remittances, at the rates given in Division IV, Part I of the First Schedule: Provided that where such person retains service charges or commission or fee, by whatever name called from the amount payable to the exchange company on any account, the exchange company shall be deemed to have paid the service charges or

commission or fee, by whatever name called and the exchange company shall collect the tax accordingly. (1DD) Every banking company while making payment to card network company or payment gateway or any other person, of any transaction fee or licensing fee or service charges or commission or fee by whatever name called or interbank financial telecommunication services, shall deduct tax at the rates given in Division IV, Part I of the First Schedule: Provided that where card network company or payment gateway or any other person retains money in relation to aforementioned services from the amount payable to the banking company on any account, the banking company shall be deemed to have paid the amount and the banking company shall collect the tax accordingly.”;

(b) in sub-section (1E) for the expression “and (1DB)”, the expression “(IDB), (1DC) and (IDD)” shall be inserted;

(31A) in section 154, sub-section (2) shall be omitted;”;

(32) in section 154A,-

(a) in sub-section (1),-

(i) in clause (a), for the expression “in case tax credit under section 65F is not available”, the expression “where the exporter is registered with and duly certified by the Pakistan Software Export Board (PSEB).” shall be substituted;

(ii) in clause (d), for the expression “; and”, a colon shall be substituted; and

(iii) after clause (d), the following new clause shall be “(da) foreign commission due to an indenting commission agent;

(b) in sub-section (2), for clause (b), the following shall be substituted, namely:- “(b) withholding tax statements for the relevant tax year have been filed if required under the Ordinance;”; and

(33) in section 164, -

(a) in sub-section (1), for the words “challan of payment” the expression “Computerized Payment Receipt (CPR)” shall be substituted and for the full stop at the end, a colon shall be substituted and thereafter the following new proviso shall be added, namely:- “Provided that in case of persons or class of persons notified as SWAPS agent, SWAPS Payment Receipt (SPR) shall be replaced with Computerized Payment Receipt (CPR).”;

(b) in sub-section (2), for the words “challan of payment”, the expression “Computerized Payment Receipt (CPR) or SWAPS Payment Receipt (SPR)” shall be substituted;

(34) after section 164, the following new sub-section shall be inserted, “164A. Payment of tax collected or deducted by SWAPS agents.- (1) Subject to the Ordinance, the Board may, by notification in the official gazette, notify any person or class of persons required to deduct or collect tax under the Ordinance to integrate with Synchronized Withholding Administration and Payment System and to act as SWAPS agent within the time and in the manner as may be prescribed.

(2) The tax collected or purported to be collected or deducted or purported to be deducted under the Ordinance by a notified SWAPS agent and credited to the Commissioner through digital mode, shall be treated to have been paid under section 160 of the Ordinance.

(3) Where tax has been paid by a notified SWAPS agent in accordance with sub-section (2) of this section, copy or number of SWAPS Payment Receipt (SPR) shall replace copy or number of Computerized Payment Receipts (CPR) for the purposes of the Ordinance.

(4) Any notified SWAPS agent shall not be eligible for tax credit under Part X of Chapter III of the Ordinance and exemption under any of the provisions of the Ordinance if notified SWAPS agent fails to integrate with Board.

(5) All persons from whom the tax has been collected or deducted by the notified SWAPS agents shall be eligible for credit of tax withheld against SPR issued by SWAPS Agent.

(6) All other provisions of the Ordinance, not specifically dealt with in this section, shall, mutatis mutandis, apply to the notified SWAPS agents.”;

(35) in section 174, in sub-section (3), in the explanation, for the full stop at the end a colon shall be substituted and thereafter the following new proviso shall be added, namely:- “Provided that limitation prescribed under this sub-section shall not apply to the records pertaining to income, assets, expenses or transactions to which clause (ii) of sub-section (2) of section 111 applies.”;

(36) after section 175A, the following new section shall be inserted, namely:- “175B. National Database and Registration Authority (NADRA). (1) The National Database and Registration Authority shall, on its own motion or upon application by the Board, share its records and any information available or held by it, with the Board, for broadening of the tax base or carrying out the purposes of the Ordinance.

(2) The National Database and Registration Authority may -

(i) submit proposals and information to the Board with a view to broadening the tax base;

assets, properties, liabilities, escaped assessment or are under-assessed or have been assessed at a low rate, or have been subjected to excessive relief or refund or have been misdeclared or misclassified otherwise; clause (a) of clause (ii), if such value is at variance with the value notified by the Board or the district authorities, as the case may be, or if no such value has been notified the true or market value; and Board for a secure exchange and utilization of a person’s information. communicated to it by the National Database and Registration Authority and forward such information to an income tax authority having jurisdiction in relation to the subject matter regarding the information, who may utilize the information for the purposes of the Ordinance.

(4) The National Database and Registration Authority may compute indicative income and tax liability of anyone mentioned under sub-sections (1) or (2) by use of artificial intelligence, mathematical or statistical modeling or any other modern device or calculation method.

(5) The indicative income and tax liability computed by the National Database and Registration Authority under sub-section (4) shall be notified by the Board to the person in respect of whom such indicative income and tax liability has been determined, who shall have the option to pay the determined amount on such terms, conditions, installments, discounts, reprieves pertaining to penalty and default surcharge, and time limits that may be prescribed by the Board.

(6) In case the person against whom a liability has been determined under sub-section (4), does not pay such liability within the time prescribed under sub-section (5), the Board shall take action under the Ordinance, upon the basis of tax liability computed under sub-section (4).

(7) If the person against whom the liability has been determined under sub-section (4) pays such liability in terms of sub- section (5), such payment shall be construed to be an amended assessment order under section 120 or sub-section (1) of section 122 or sub-section (4) of section 122, as the case may be.

(8) For the purposes of sub-sections (4) and (5), the Board may prescribe the extent of installments, reprieves pertaining to penalty and default surcharge and time limits.“;

(37) in section 176, in sub-section (1), in clause (c), comma occurring for the first time shall be omitted;

(38) after section 181D, the following new section shall be inserted, namely:- “181E. Record of beneficial owners.- (1) Every company and association of persons shall electronically furnish particulars of its beneficial owners in such form and manner as may be prescribed.

(2) Every company and association of persons shall update the particulars of its beneficial owners as and when there is a change in the particulars of the beneficial owners.”;

(39) in section 182, in sub-section (1), in the Table, in column (1),-

(a) against S. No. 1, for the entry in column (3), the following shall be substituted, namely:- “Such person shall pay a penalty equal to higher of -

(a) 0.1% of the tax payable in respect of that tax year for each day of default; or

(b) rupees one thousand for each day of default: Provided that minimum penalty shall be -

(i) rupees ten thousand in case of individual having seventy-five percent or more income from salary; or

(ii) rupees fifty thousand in all other cases: Provided further that maximum penalty shall not exceed two hundred percent of tax payable by the person in a tax year:

penalty shall be reduced by 75%, 50% and 25% if the return is filed within one, two and date or extended due date of filing of return as prescribed under the law; this entry, it is declared that the expression “tax payable” means tax chargeable on the taxable income on the basis of assessment made or treated to have been made under section 120, 121, 122 or 122D;”; and

(b) after S. No. 29, the following new S. Nos and entries relating thereto in columns (2), (3) and (4) shall be inserted, namely:- “30 Any company or Association Such company or Association of of Persons who contravenes Persons shall pay a penalty of Rs. 181E the provisions of Section 1,000,000/- for each default.

31 Any person who fails to Such person shall pay a penalty of: integrate or perform roles and (i) Rs.50,000 for first default of 07 164A being duly notified by the (ii) Rs. 100,000 for second default of

(iii) Rs. 50,000 for each week after default: Provided that no penalty shall be imposed for the period for which subject to the condition that, if the within such extended time, penalties shall be imposed as if no extension was granted.” 32 Any person, who is integrated Such person shall pay a penalty of 237A for monitoring, tracking, five hundred thousand rupees or reporting or recording of two hundred per cent of the amount sales, services and similar of tax involved, whichever is higher. transactions in a manner so invoice which does not carry

number or QR code or bears invoice number or QR code, offence.

33 Any person, who is required Such person shall be liable to pay a 237A to integrate his business for penalty up to one million rupees, monitoring, tracking, reporting and if continues to commit the same or recording of sales, services offence after a period of two months transactions with the Board or aforesaid, his business premises its computerized system, fails shall be sealed till such time he to get himself registered integrates his business in the under the Ordinance, and if manner as stipulated under sub- registered, fails to integrate in section (3) of section 237A, as the law.

34 A person required to integrate Such person shall be liable to pay- 237A

under sub-section (3) of i) penalty of five hundred thousand section 237A, who fails to get rupees for first default; himself registered under the ii) penalty of one million rupees for Ordinance, and if registered, second default after fifteen days fails to integrate in the manner of order for first default; as required under the law and iii) penalty of two million rupees for rules made thereunder. third default after fifteen days of order for second default; iv)penalty of three million rupees for fourth default after fifteen days of order for third default: Provided that if such person fails to integrate his business within fifteen days of imposition of penalty for fourth default, his business premises shall be sealed till such time he integrates his business in the manner as stipulated under sub- section (3) of section 237A: Provided further that if the person integrates his business with the Board’s computerized system before imposition of penalty for second default, penalty for first

default shall be waived by the Commissioner.”;

(40) in section 191, in sub-section (1),-

(a) in clause (f), the word “or” at the end shall be omitted;

(b) in clause (g), for the comma at the end, a semi colon shall be substituted and thereafter the following new clauses shall be added, namely:- “(h) integrate his business with Board’s computerized system; or

(i) generate tax invoice verifiable by the Board’s system;”;

(41) after section 209, the following new section shall be inserted, namely:- “209A. Uniform.- The Board may by notification in the official gazette, prescribe rules for wearing of uniform by officers and staff of Inland Revenue Service of Pakistan.”;

(42) in section 214A, after the word “may,” in the beginning, the expression “ at any time before or after the expiry of such time or period,” shall be inserted;

(43) in section 216,-

(a) for sub-section (2), the following shall be substituted, namely:- “(2) Notwithstanding anything contained in the Qanun- e-Shahadat, 1984 (P.O. No. 10 of 1984), the National Accountability Ordinance, 1999 (XVIII of 1999), the Federal Investigation Agency Act, 1974 (VIII or 1975) and the Right of Access to Information Act, 2017 (XXXIV of 2017), or any other

law for the time being in force, no court or any other authority shall, save as provided in the Ordinance, require any public servant to produce before it any return, accounts, or documents contained in, or forming a part of the records relating to any proceedings under the Ordinance, or declarations made under the Voluntary Declaration of Domestic Assets Act, 2018, the Foreign Assets (Declaration and Repatriation) Act, 2018 or the Assets Declaration Act, 2019 or any records of the Income Tax Department generally, or any part thereof, or to give evidence before it in respect thereof;“; and

(b) in sub-section (3), clause (kb) shall be omitted;

(44) section 216A shall be omitted;

(45) in section 218, in sub-section (1), in clause (b), the word “or” shall be omitted;

(46) in section 229, for the words “Directorate General of Training and Research”, wherever occurring, the words “Inland Revenue Service Academy” shall be substituted;

(46A) in section 231B,-

(a) in the marginal heading, the word “private” shall be omitted;

(b) in sub-section (2), the word “private” shall be omitted; and

(c) for sub-section (7), the following shall be substituted namely:- “(7) For the purpose of this section, motor vehicle includes car, caravan automobiles, jeep, limousine, pickup, sports utility vehicle, trucks, vans, wagon and any other automobile excluding-

(i) a motor vehicle used for public transportation, carriage of goods and agriculture machinery;

(ii) a rickshaw or a motorcycle rickshaw and

(iii) any other motor vehicle having engine capacity upto 200cc.”;

(47) in section 235, after sub-section (1), the following new sub section shall be added namely:- “(1A) In addition to tax collectible under sub-section (1), there shall be collected tax at the rates given in the Division IV of Part IV of First Schedule from retailers and service providers as provided under section 99A of the Ordinance: Provided that the tax shall not be collectible under this sub- section if the tax has been collected from the person under sub- section (9) of section 3 of the Sales Tax Act, 1990 as provided in the general order issued under section 99A of the Ordinance”;

(48) in section 236C, sub-section (3) shall be omitted;

(49) sections 236I and 236Q shall be omitted;

(50) after omitted section 236X, the following new section shall be inserted, “236Y. Advance tax on persons remitting amounts abroad through credit or debit or prepaid cards.-(1) Every banking company shall collect advance tax, at the time of transfer of any sum remitted outside Pakistan, on behalf of any person who has completed a credit card or debit card or prepaid card

transaction with a person outside Pakistan at the rate specified in Division XXVII of Part IV of the First Schedule.

(2) The advance tax collected under this section shall be adjustable.”

(51) in section 237A, after sub-section (2), the following new sub-section shall be added, namely:- “(3) In case of an integrated enterprise, no sale shall be made or service shall be rendered, as the case may be, without generating fiscal invoices as prescribed.”;

(52) after section 237A, the following new section shall be added, namely:- “237B. Prize schemes to promote tax culture.- (1) The Board may prescribe prize schemes to encourage the general public to make purchases, or avail services only from integrated enterprises issuing tax invoices.

(2) The Board may prescribe procedure for mystery shopping in respect of invoices issued by integrated enterprises randomly and in case of any discrepancy, all the relevant provisions of the Ordinance shall apply accordingly.”;

(53) in the First Schedule,- (A) in Part I, in Division I,

(i) in clause (1), for the TABLE, the following shall be substituted, namely:-

“TABLE Rs.600,000/- Rs. 800,000 Rs. 1,200,000 Rs. 2,400,000 Rs. 3,000,000

Rs. 4,000,000 Rs. 6,000,000 Rs.6,000,000.”; substituted, namely:- “TABLE exceed Rs. 600,000 Rs.1,200,000

Rs.2,400,000 Rs.3,600,000 Rs.6,000,000 Rs.12,000,000

(iii) for Division II, the following shall be substituted,

“Division II Rates of Tax for Companies Tax

(iv) in Division IIA, in the Table, in column (1), against expression “Tax Years 2021 and 2022”, shall be substituted;

(v) after Division IIA, the following new Division shall be “Division IIB Super Tax on high earning persons The rate of tax under section 4C shall be- million

but does not exceed Rs. 200 million but does not exceed Rs. 250 million but does not exceed Rs. 300 million income: exploration and production, pharmaceuticals, sugar and textiles the rate of tax shall be 10% where the income exceeds Rs. 300 million: Provided further that in case of banking companies for tax year 2023, the rate of tax shall be 10% where the income exceeds Rs. 300 million.”.

(vi) for Division IV, the following shall be substituted, “DIVISION IV Rate of Tax on Certain Payments

The rate of tax imposed under section 6 on payments shall be 15% of the gross amount of royalty or fee for technical services and 10% in any other case.”; “DIVISION VII Capital Gains on Disposal of Securities The rate of tax to be paid under section 37A shall be as follows:- TABLE year 2023 and onwards does not exceed one year years years

years years does not exceed six years exceeds six years contracts entered into by Mercantile Exchange Provided that for securities except at S. No. 8 of the table,-

(i) the reduced rates of tax on capital gain arising on disposal shall apply where the securities are acquired on or after the first day of July, 2022; and

(ii) the rate of 12.5% tax shall be charged on capital gain arising on disposal where the securities are acquired on or before the 30th day of June, 2022 irrespective of holding period of such securities:

Provided further that the rate for companies in respect of debt securities shall be as specified in Division II of Part I of the First Schedule: investment scheme or a REIT scheme shall deduct Capital Gains Tax at the rates as specified below, on redemption of securities as prescribed namely:- 25% for other funds Provided further that in case of a stock fund if dividend receipts of the fund are less than capital gains, the rate of tax deduction shall be 12.5%: deducted, if the holding period of the security is more than six years. Explanation.- For removal of doubt, it is clarified that, the provisions of this proviso shall be applicable only in case of a mutual fund or collective investment scheme or a REIT scheme.””;

(viii) for Division VIII, the following shall be substituted, namely:- “Division VIII The rate of tax to be paid shall under sub-section (1A) of section 37 shall be as follows:

Property not exceed one year exceeds one year but does not exceed two years not exceed three years exceeds three years but does not exceed four years not exceed five years not exceed six years exceeds six years

(ix) after Division VIIIB, the following new Divisions shall be

“Division VIIIC Tax on deemed income The rate of tax under section 7E shall be 20%.”;

(x) in Division IX, in the Table, in column (1),- omitted; “(c) Oil marketing companies”; (B) in Part II,

(a) in the table, in column (1), against S. No. 2, in column (3), after the expression “federal excise duty”, the expression “and 3.5% of the import value as increased by customs commercial importer” shall be added; and

(b) in the second proviso, in the table, in column (1), S.No.5 and 6 and entries relating thereto in columns (2), (3) and

(4) shall be substituted as under:- (C) in Part III,

(a) in Division III, in clause (2), in sub-paragraph (i), for the full

Pakistan Limited.” shall be added; and

(b) for Division IVA, the following shall be substituted, “DIVISION IVA Export of Services The rate of tax to be deducted under section 154A shall be:- Tax registered with Pakistan Software Export Board proceeds”; (D) in Part IV,-

(a) in Division III,-

(i) in clause (2), for the TABLE, the following shall be substituted, namely:-

persons persons

(ii) in clause (3), the word “private” shall be omitted;

(b) in Division IV, after clause (2), the following new clause shall be inserted, namely:- “(3) the rate of tax leviable under section (99A), and collectable under sub section (1A) of Section 235 shall be as set out in the TABLE under:- TABLE 2. Where the amount exceeds Rs. 30,000 but does not Rs.5,000 exceed Rs. 50,000 3. Where the amount exceeds Rs. 50,000 but does not Rs.10,000 exceed Rs. 100,000

Retailers and service providers as notified by the Up to Board in the income tax general order Rs.200,000”;

(i) in clause (1), for the TABLE the following shall be substituted, namely:- “TABLE capacity is not applicable and the value of vehicle is increased by customs duty, sales tax and federal excise duty in case of imported vehicles or invoice value in case of locally manufactured or assembled vehicles.”;

provisos shall be substituted, namely:- “Provided that in cases where engine capacity is not applicable and the value of vehicle is Rupees five million or more, the rate of tax collectible shall be Rupees twenty thousand: Provided further that the rate of tax to reduced by ten percent each year from the date of first registration in Pakistan.”;

(d) in Division X, for the expression “1%”, the expression “2%” shall be substituted;

(e) in Division XA, for the TABLE the following shall be substituted, namely:- (single episode)

(f) Division XVI shall be omitted;

(g) in Division XVIII, for the expression “1%”, the expression “2%” shall be substituted;

(h) Division XXIII shall be omitted; and

(i) after omitted Division XXVI, the following new division shall be added, namely:- “DIVISION XXVII Advance tax on amount remitted abroad through credit, debit or prepaid cards The rate of tax to be deducted under section 236Y shall be 1% of the gross amount remitted abroad.”;

(54) in the Second Schedule, - (A) in Part-I,-

(a) clause (5) shall be omitted;

(b) clause (23B) shall be omitted;

(i) S. Nos. (xlx) to (xlxv) shall be re-numbered as S. Nos. (I) to (Iv) respectively;

(ii) after S. No. (Iv), re-numbered as above, and entries relating thereto in column (2), the following new entries shall be added, “(lvi) Pakistan Mortgage Refinance Company Limited.;

(lvii) The Pakistan Global Sukuk Programme Company Limited.“

(lviii) Karandaaz Pakistan from tax year 2015 onwards

(lix) Pakistan Sweet Homes Angels and Fairies Place.

(lx) Public Private Partnership Authority for tax year 2022 and subsequent four tax years

(lxi) Dawat-e-Islami Trust

(lxii) Hamdard Laboratories (Waqf) Pakistan (B) in sub-clause (2), in the Table 2, in column (1),-

(i) S. Nos (xiv), (xviii) and (xxvii) and entries omitted; and

(ii) after S. No (xlii), the following new S. Nos shall be added, namely:-

(d) in clause (99), after the expression “ as reduced by”, the expression “ accumulated losses and” shall be inserted;

(e) in clause (103D), for the expression “clause (p) of section 2 of the Special Technology Zones Authority 2021)” shall be substituted;

substituted, namely:- “(126EA) Profits and gains derived by - Technology Zones Authority Act, 2021 (XVII of 2021) from development and operations of the zones for a period of ten years starting from the date of signing of the development agreement; Technology Zones Authority Act, 2021 (XVII of 2021)for a period of ten years from the date of issuance of license by the Special Technology Zone Authority; and established under the Special Technology Zones Authority Act, 2021 (XVII of 2021).”;

(g) after clause (149), the following new clauses shall be added, namely:- “(150) Income derived by Siyahkalem Engineering Construction Industry and Trade Company Limited from contract dated 23rd day of May

Saudi Fund for Development with effect from tax year 2017. (151) Any income derived by a person from cinema operations for five years from the commencement of cinema operations. (152) Profits and gains derived between the first day of July, 2022 and the thirtieth day of June, 2025 both days inclusive, by a venture capital company and venture capital fund registered under relevant Venture Capital Companies and Funds Management Rules issued by Securities and Exchange Commission of Pakistan. (153) Profits and gains from the production of feature film derived between the first day of July, 2022 and the thirtieth day of June, 2027 both days inclusive by a resident producer or a resident production house.”; (B) in Part II,-

(a) in clause (24C), after the word “cement” the expression “, steel“ shall be inserted; and

(b) in clause (24D), after the word “cement” the expression “, steel” shall be inserted;

“(31) The rate of tax under clause (a) of sub-section (1) of section 153 shall be 1% on payment for sale of gold and silver and articles thereof and the tax so deducted shall be adjustable; (C) in Part III,-

(a) clauses (1) and (1AA) shall be omitted;

(b) in clause (6) for the expression “ 10%”, the expression “ 5%” shall be substituted; and

(a) in clause (11A), sub-clause (xlii) and entries relating thereto shall be omitted and after the sub-clause (xliv), following new sub-clause shall be added, namely:- “(xlv) Mobile phone manufacturers engaged in the local manufacturing of mobile phone devices.“;

(b) in clause (12B), for the expression “30th day of June, 2021”, the expression “31st day of December, 2021” shall be substituted;

(c) after clause (12B), the following new clause shall be added, namely:- “(12BA) The provisions of section 148 shall not apply on import of thirty million adult 3xPly Knit face masks received as humanitarian assistance from M/s HANES Brands Inc.

North Carolina, USA for distribution within the population of Lahore Division, Government of the Punjab.”;

(d) after clause (12N), the following new clauses shall be added, namely:- “(12O) The provisions of section 148 shall not apply on import of drones donated by Ministry of Agriculture and Rural Affairs (MARA), Government of China to Pakistan through Sea Route.;

(12P) The provisions of section 148 shall not apply on import of machinery and equipment as listed in S. No 32 of Part-I of Fifth Schedule to the Customs Act, 1969 subject to the same conditions and limitations as specified therein.“;

(da) after clause (43G), the following new clause shall be “(43H) The provisions of clause (b) of sub-section

(1) of section 153 shall not apply to an exhibitor or a distributor of a feature film, as a payer, on payment made to a distributor, producer or importer of a feature film.”;

(e) for clause (60DA), the following shall be substituted, “(60DA) The provisions of section 148 shall not apply to the import of the capital equipment as defined in Special Technology Zones Authority Act, 2021 (XVII of 2021).”

(a) Zone developers as defined in Special Technology Zones Authority Act, 2021 (XVII of 2021) for consumption in the special technology zones for the period of ten years commencing from the date of signing the development agreement;

(b) Zone enterprises as defined in Special Technology Zones Authority Act, 2021 (XVII of 2021) for a period of ten years from the date of issuance of license by the Special Technology Zone Authority; and

(f) clause (86) shall be omitted;

(g) `for clause (95), the following shall be substituted, “(95) The provisions of sections 147, 151, 152, 236A and 236K shall not apply to the Second Pakistan International Sukuk Company Limited, the Third Pakistan International Sukuk Company Limited and The Pakistan Global Sukuk Programme Company Limited, as a payer.”;

(h) for clause (96), the following shall be substituted, “(96) The provisions of sections 151, 153, 155 and 236C shall not apply to the Second Pakistan International Sukuk Company Limited, the Third Pakistan International Sukuk

Programme Company Limited, as a recipient;

(i) after clause (97), the following new clause shall be “(97A) The provisions of sections 37, 236C and 236K shall Sukuk Programme Company Limited and in respect of Authority from the Second Pakistan International Sukuk Programme Company Limited.”;

(j) after the omitted clause (105), the following new clause shall be inserted, namely:- “(105A) The provisions of section 177 and 214C shall not apply to a person whose income tax affairs have years: Provided that the Commissioner may select a person under section 177 for audit with approval of the Board.”;

(k) after clause (111AB), the following new clause shall be “(111AC) The provisions of section 100BA and rule 1 of the Tenth Schedule shall not apply to non-resident individual

holding Pakistan Origin Card (POC) or National ID Card for Overseas Pakistanis (NICOP) in respect of transactions on which tax is collectible under section 236C and 236K of the Ordinance; and

(l) after clause (119), the following new clause shall be added, “(120) The provisions of Divisions II and III of Part V of Chapter X and Chapter XII of the Ordinance for deduction or collection of withholding tax shall not apply to the persons mentioned in Table 1 of clause (66) of Part I of the second schedule as recipients of payment: Provided that such persons shall continue to perform functions as withholding and collecting agent under the aforesaid provisions.”;

(55) in the Fourth Schedule, after rule 6D, the following new rule shall be “6DA. The provisions of section 4C shall apply to the taxpayers under this Schedule and shall be taxed at the rates specified in Division IIB of Part I of the First Schedule from tax year 2022 onwards.”;

(56) in the Fifth Schedule, after rule 4AA, the following new rule shall be “4AB. The provisions of section 4C shall apply to the taxpayers under this schedule and shall be taxed at the rates specified in Division IIB of Part I of the First Schedule from tax year 2022 onwards.”;

(57) in the Seventh Schedule,-

(a) in rule 6C, for sub-rule (6A), the following shall be substituted, namely: - “(6A) For tax year 2022 and onwards, the taxable income attributable to investment in the Federal Government securities shall be taxed at the rate of-

(i) 55% instead of rate provided in Division II of Part I of the First schedule if the gross advances to deposit ratio as on last day of the tax year is upto 40%;

(ii) 49% instead of rate provided in Division II of Part I of the First schedule if the gross advances to deposit ratio as on last day of the tax year exceeds 40% but does not exceed 50%; and

(iii) at the rates provided in Division II of Part I of the First schedule if gross advances to deposit ratio as on last day of the tax year exceeds 50%. Explanation.- For the removal of doubt it is clarified that the tax rate under this sub-rule is applicable to total income attributable to total investment in Federal Government securities.” and

(b) after rule (7C), following new rule shall be substituted, namely:- “(7CA) The provisions of section 4C shall apply to the taxpayers under this schedule and shall be taxed at the rates specified in Division IIB of Part I of the First Schedule from tax year 2022 onwards.”;

(58) in the Tenth Schedule -

(a) in rule (1), for the full stop at the end, a colon shall be substituted and thereafter the following new provisos shall be added, “Provided that the tax required to be collected under section 231B shall be increased by two hundred percent of the rate specified in First Schedule in case of persons not appearing in the active taxpayers’ list: Provided further that the tax required to be collected under section 236K shall be increased by two hundred and fifty percent of the rate specified in Division XVIII of Part IV of the First Schedule in case of persons not appearing in the active taxpayers.”; and

(b) in rule 10, -

(i) after sub-rule (c), the following new sub-rule shall be “(ca) tax collected or deducted under section 154A;” and

(ii) sub-rules (e), (p) and (t) shall be omitted;

(59) in the Twelfth Schedule,-

(a) in Part I, in columns (1) and (2),-

(i) PCT Code 72.04 and entries relating thereto shall be omitted;

(j) before PCT Code 2711.1100, the following new PCT Codes and entries relating thereto shall be inserted,

alliaceous vegetables, fresh or chilled. manufactured from coal.”;

(b) in Part II, in columns (1) and (2),- 27.01 and entries relating thereto shall be omitted;

(ii) after PCT Code 39.14, the following new PCT Code and entry relating thereto shall be inserted, namely:- exceeding 100 cm.”;

(iii) after PCT Code 72.03, the following new PCT Code and entry relating thereto shall be inserted, namely:- ingots of iron or steel.”;

(iv) after PCT Code 85.03, the following new PCT Codes and entries relating thereto shall be inserted, namely:- and Bulbs.”;

(v) after PCT Code 85.29, the following new PCT Code and entries relating thereto shall be inserted, namely:-

for LED Bulbs and Lights.”;

(vi) after PCT Code 85.38, the following new PCT Codes and entries relating thereto shall be inserted, namely:- Boards (MCPCB) for all kinds of LED Bulbs. all Kinds of LED Bulbs.”;

(vii) after PCT Code 90.32, the following new PCT Code and entries relating thereto shall be inserted, namely:-

(viii) after PCT Code 9401.9030, the following new PCT Codes and entries relating thereto shall be inserted, namely:- all Kinds of LED Lights. Boards (MCPCB) for all kinds of LED Lights.”.

(60) in the Thirteenth Schedule, in the Table 1, in column (1), after S. No. 62 and entries relating thereto in column (2), the following S. No and entry relating thereto shall be added, namely: - “63 All entities mentioned in Table-I of clause (66) of Part-I of the Second Schedule of the Ordinance.“;

6. Amendments of the Federal Excise Act, 2005

In the Federal Excise Act, 2005, the following further amendments shall be made, namely:-

(1) in section 2, in clause (9), after the words “zero percent”, the words “excluding fee and service charges imposed and collected under section 49” shall be inserted;

(1A) Section 19A shall be omitted;

(2) in section 29, in sub-section (2), in clause (c), for the words “Directorate General of Training and Research”, the words “Inland Revenue Services Academy” shall be substituted;

(2A) section 38 shall be substituted, namely:-

7. Amendment in Finance Act, 2018 (XXX of 2018)

In the Finance Act, 2018 (XXX of 2018), in section for the TABLE, the following shall be substituted, namely:- “TABLE Rate of levy Mobile Phones having C&F Value (US Dollars) Pak Rupees

8. Capital value tax 2022

(1) A tax shall be levied, charged, collected and paid on the value of assets at the rates specified in the First Schedule to this section for tax year 2022 and onwards: Provided that the tax shall be charged from the 1st day of July, 2022 in case of motor vehicles held in Pakistan.

(2) Capital value tax shall be charged on the following assets-

(a) motor vehicle held in Pakistan where -

(i) the engine capacity exceeds 1300 cc; or

(ii) in case of electric vehicles, the battery power capacity exceeds 50kwh;

(b) foreign assets of a resident individual where the value of such assets on the last day of the tax year in aggregate exceeds Rupees one hundred million; and

(c) such assets or class of assets as specified by the Federal Government through a notification in the official Gazette at rates not exceeding five percent of the value in such manner as may be specified.

(3) Value of the assets, for the purposes of this tax, shall be determined in the following manner, namely:-

(a) in case of motor vehicle mentioned in clause (a) of sub- section (2) above -

(i) where the vehicle is imported in Pakistan, the import value assessed by the Customs authorities as increased by all duties and taxes leviable at import stage;

(ii) where the vehicle is manufactured or assembled locally in Pakistan, the ex-factory price inclusive of all duties and taxes; or

(iii) where the vehicle is auctioned, the auction value inclusive of all duties and taxes;

(b) the value of the motor vehicle mentioned in clause (a) above, shall be reduced by ten percent for each year from the end of financial year in which the motor vehicle is acquired: Provided that the value shall be treated as zero after five years from the end of financial year in which the motor vehicle is imported, sold by local manufactured or auctioned;

(i) the total cost of the foreign assets on the last day of the tax year, in relevant foreign currency converted into Rupees as per exchange rates notified by State Bank of Pakistan for the said day;

(ii) where the cost of foreign asset as provided in paragraph (i) cannot be determined with reasonable accuracy, the fair market value of the asset on the last day of the tax year, in relevant foreign currency converted into Rupees as per exchange rates notified by State Bank of Pakistan for the said day;and

(d) in case of assets notified by the Federal Government in terms of clause (c) of sub-section (2) above, the value shall be as specified in such notification.

(4) The tax shall be collected or paid in following manner, namely:-

(a) the Collector of Customs shall collect tax at the time of import of motor vehicle mentioned in clause (a) of sub- section (2) on the value mentioned in sub-section (3) at the rate specified in the First Schedule;

(b) the provisions of the Customs Act, 1969 (IV of 1969), in so far as relevant, shall apply to the collection and payment of tax under clause (a) of this sub-section;

(c) local manufacturer or assembler shall collect tax from the buyer of the motor vehicle mentioned in clause (a) of sub- section (2) on the value mentioned in sub-section (3) at the rate specified in the First Schedule;

(d) any person making sale by public auction or auction by a tender of motor vehicle mentioned in clause (a) of sub- section (2) shall collect tax from the person to whom such motor vehicle is sold on the value mentioned in sub-section

(3) at the rate specified in the First Schedule;

(e) where clause (c) or (d) of this sub-section apply, the tax shall be collected at the time of sale or where the payment is made in installments at the time of payment of first installment and the tax collected shall be paid to the credit of the Federal Government through remittance to the Government Treasury or deposit in an authorized branch of the State Bank of Pakistan or the National Bank of Pakistan within seven days of the date of collection:

Government on the day the tax is collected;

(f) every motor vehicle registering authority of Excise and Taxation Department at the time of registration of a motor vehicle or transfer of registration shall collect tax on the value of motor vehicle at the rate specified in the First Schedule: collected in respect of same vehicle under this section at the time of - assembler; or

(g) in case of assets mentioned in clauses (b) of sub-section (2), the person holding the assets shall be liable to pay tax at the time the income tax return for the tax year is due in the manner prescribed; and

(h) in case of assets notified by the Federal Government in terms of clause (c) of sub-section (2) above, the tax shall be collected or paid in the manner as specified in such notification.

(5) The proceeds of the tax collected under this section shall be credited to the Federal Consolidated Fund under the head specified by the Federal Government.

(6) Where a person fails to pay tax, or to collect tax or fails to pay to the credit of the Federal Government after having collected the tax the person shall be personally liable to pay-

(a) the amount of tax; and

(b) the default surcharge at a rate equal to twelve per cent per annum on the tax unpaid computed for the period commencing on the date on which the tax was due and ending on the date on which it was paid.

(7) Where sub-section (6) applies, the officer of Inland Revenue may pass an order after giving the person an opportunity of being heard and proceed to recover the tax under the provisions of the Income Tax Ordinance, 2001 (XLIX of 2001) and the Income Tax Rules, 2002 as if the tax were an arrear of income tax.

(8) The Commissioner, on an application by the person, may revise any order made under this section.

(9) The provisions of the Income Tax Ordinance, 2001 (XLIX of 2001) and the Income Tax Rules, 2002 in so far as relevant, shall apply to the collection, payment, recovery or refund of tax under this section.

(10) Any person dissatisfied with any order passed by the Commissioner or an officer of Inland Revenue under this section may prefer an appeal before the Commissioner (Appeals) against the order as provided in section 127 of the Income Tax Ordinance, 2001 (XLIX of 2001) and all

provisions of Part III of Chapter X of the Income Tax Ordinance, 2001 (XLIX of 2001) shall apply accordingly.

(11) The Federal Board of Revenue may, by notification in the official Gazette, prescribe the manner and procedure relating to the collection, recovery, refund or any other matter relating to the capital value tax.

(12) The Federal Government may, by notification in the official Gazette, exempt any asset or class of assets from tax subject to such conditions as may be specified.

(13) In this section -

(a) “Commissioner” means Commissioner as defined in the Income Tax Ordinance, 2001 (XLIX of 2001);

(b) “Commissioner (Appeals)” means Commissioner (Appeals) as defined in the Income Tax Ordinance, 2001 (XLIX of 2001);

(c) “foreign assets” means any movable or immovable assets held outside Pakistan, whether directly or indirectly, and includes but not limited to real estate, mortgaged assets, stock and shares, bank accounts, bullion, cash, jewels, jewelry, paintings, accounts and loan receivables, assets held in dependents’ name, beneficial ownership or beneficial interests or contribution in offshore entities or trusts;

(d) “officer of Inland Revenue” means an officer of Inland Revenue as defined in the Income Tax Ordinance, 2001 (XLIX of 2001);

(e) “person” means a person as defined in section 80 of the Income Tax Ordinance, 2001 (XLIX of 2001);

(f) “resident individual” shall have the same meanings as defined in the Income Tax Ordinance, 2001 (XLIX of 2001);

(g) “tax” means tax under this section and includes any default surcharge, penalty, fee, any amount or sum leviable or payable under this section or the rules prescribed under this section; and

(h) “tax year” means tax year as defined in the Income Tax Ordinance, 2001 (XLIX of 2001). First Schedule (See section 1) Rates of Capital Value Tax TABLE S. No. Assets/Description Rate

(1) (2) (3) 1 Motor vehicle mentioned in clause (a) of 1% of the value sub-section (2) 2 Foreign assets mentioned in clause (b) 1% of the value of sub-section (2) 3 Assets mentioned in clause (c) of sub- As specified by section (2) Federal Government, not exceeding

5% of the value.”.

Annex-A Tax Expenditure Report 2022 EXECUTIVE SUMMARY Tax expenditure is basically the tax revenue that is forgone due to specific provisions of tax laws relating to exemptions, exclusions, preferential rates, tax credits, deferral of tax etc. It is identified and measured against a benchmark system that accounts for tax revenues receivable in the normal course. This report uses the standard “Revenue Forgone” methodology to estimate the tax expenditure under the Income Tax, Sales Tax and Customs Duty laws in Pakistan. This approach quantifies the direct ex-post revenue loss associated with the provisions relative to the statutory tax rates. This report is based on data relevant to FY2020-21 with a few exceptions. Income tax expenditures are calculated using the tax returns for the FY2020-21 and taking the statutory rates available in First schedule of ITO-2001 as the benchmark rates. The benchmarks for scope of income are taken as defined in Section 9 of ITO-2001 as the various heads of income and the origin-of-income concept for residents and non- residents. Where exact data was not available reliance is placed on third party data and calendar year data instead of financial year data. Tax expenditure arising from exemption from withholding income tax at import stage is included for the first time. The Sales Tax expenditure is based on returns / imports data for the FY2020-21 and the difference of sales tax paid and the sales tax payable at 17% is calculated as the Sales Tax expenditure. Certain adjustments on gross estimates have been made to allow for input tax adjustments in certain zero rated items based on the assumption if such items were not zero rated. On local supplies the adjustments are made at the assumed 30% value addition rate. Custom duty expenditure is calculated based on

the legal provisions under the Customs Act 1969 and statutory instruments through which exemptions/concessions are granted to imported goods. Statutory rates of customs duty relevant to FY 2020-21 are taken as the benchmark rates while provisions relating to exemptions from regulatory duty and additional customs duty have been excluded. The interpretation of estimates in this report are subject to certain caveats. The impact of FBR tax expenditure on provincial tax systems are not included in this report. The expenditure amounts are calculated assuming that all other provisions of that tax type remain unchanged. The expenditure amounts are unadjusted which means that eliminating a certain tax expenditure would not necessarily increase revenue in the same amount. Actual receipts would depend on enforcement, taxpayer compliance, effective dates of legislation repealing the exemption, exact wording of any legislation, and taxpayer’s behavior. Moreover, the actual amount would also depend on the nature of economic activity, elasticity of goods and services, etc. Hence, the realization of actual revenue, consequent to removal of certain exemptions, may vary. The global comparison of 21 countries’ tax expenditure during 2019 and 2020 shows that mostly advanced countries have higher estimates of forgone tax revenues. Within the sample set of countries, the Russian Federation tops the list with an estimated 14.8% of GDP as tax expenditure while India is at the other extreme with only 0.4% of GDP as tax expenditure. Pakistan is ranked 19th in the list with an estimated 2.8% of its GDP in terms of tax expenditure. Key Findings  The total Federal Taxes’ expenditure based on the data relating to FY2020- 21 is estimated at Rs. 1,482.3 billion (see Table 1), with a tax-wise breakdown as follows:

 The total expenditures are 31.2 % of total collection in FY 2020-21.  Income Tax: Rs.399.7 billion (27.0% of total expenditure and 0.7% of GDP in FY2020-21)  Sales Tax: Rs. 739.8 billion (49.9% of total expenditure and 1.3% of GDP in FY2020-21)  Customs Duty: Rs. 342.8 billion (23.1% of total expenditure and 0.6% of GDP in FY2020-21)  The tax revenue foregone constitutes approximately 2.67% of total GDP in FY2020-21 and 2.8% in FY 2019-20. Table 1. Summary of Tax Expenditure Estimates FY 2021-22 (Rs. Billion) Tax Expenditure % of GDP Increase %  A large part of the tax expenditure in Income Tax is in the form of exemptions from total income and special provisions; Profits and gains from power generation projects (Rs. 37 billion), income of Collective Investment Scheme or a REIT Scheme (Rs. 26 billion), tax credit (Rs. 65 billion), pension (Rs. 16 billion), provident funds (Rs. 14 billion) are the major heads of tax expenditure in Income Tax.  In Sales Tax, approximately 44% of the tax expenditure is at import stage under

6th schedule of the STA 1990. Around 26% tax expenditure in Sales Tax is in the form of reduced rates under the 8th schedule of the STA 1990.  Tax expenditure under Customs Duty is estimated to be around Rs. 343 billion which is largely granted under Fifth Schedule and Chapter 99 of Customs Act, 1969. Table 2. Income Tax Expenditure Summary Exemption Heads

Table 3. Sales Tax Expenditure Summary Exemption Heads Zero Rating under 5th Schedule to Sales Tax Act 1990

Exemption under 6th Schedule on (Imports) 173,808 327,656 88.5 Exemption under 6th Schedule on Local supplies 156,134 139,046 -10.9 Sales Tax on cellular Mobile Phones under 9th Schedule

Table 4. Customs Duty Expenditure Summary Exemption Heads Fifth Schedule Exemptions & Concessions 137,418 168,754 22.8 General Concessions: Automobile sector, E&Ps, CPEC, etc. Grand Total (Income Tax + Sales Tax + Customs Duty)

Chapter 1: Introduction 1.1. Tax Expenditure 1.2. Methodology and Measurement 1.3. Issues in interpretation 1.1 Tax Expenditure A tax expenditure is a deviation from a defined “benchmark” tax structure. A benchmark is a reference tax system that defines what ought to be taxed in the normal course, when there are no deviations. Formal definition of “tax expenditure”, therefore, depends on how the benchmark tax system has been specified. The fundamental aspects of the tax system that constitute the “benchmark” are given in more detail in this chapter under heading 1.2. Thus, deviations from this benchmark, whether provided for in the main body of law or its schedules, are treated as tax expenditures. The concept of a tax expenditure has been defined in various ways, including the following:  The Organization for Economic Cooperation and Development (OECD) defines tax expenditure as “the estimated costs to the tax revenue of preferential treatment for specific activities.”  The International Monetary Fund defines a tax expenditure as revenue foregone “as a result of selective provisions in the tax code.” Tax expenditures can take different forms. They are usually in the form of allowances (amounts deducted from the tax base before applying the tax rate), credits (amounts deducted from tax liability), exemptions (exclusion from the tax base), or rate relief

(reduced tax rates), etc. They are sometimes referred to as tax incentives or tax subsidies. Negative tax expenditures are tax sanctions. A tax sanction means levying tax at a higher rate than the norm. However, negative tax expenditures have not been discussed in this report. Figure 1: Head-wise Tax Expenditure (% Share of Total Tax Expenditure) FY 2020-21 FY 2021-22 21.9 23.1 27.0 34.1 44.0 49.9 Income Tax Sales Tax Customs Duty Income Tax Sales Tax Customs Duty 1.2 Methodology and Measurement The worldwide used Revenue Forgone methodological approach1 is used to estimate tax expenditure in income tax, sales tax, and customs duty for this report. This method quantifies the direct ex-post revenue loss associated with the provisions relative to the statutory tax rates (holding other factors constant)2. This method calculates the tax liability for the taxpayer and subtract tax paid from the tax liability. The difference of the two is the tax revenue foregone or income tax expenditure. 1 Canada Finance Department (2022), Federal Tax Expenditures - Concepts, Estimates and Evaluations 2022 US Treasury (2022), Australia Treasury (2022) 2 Geourjon (2019),

1.2.1 Measurement of Income Tax Expenditure The data for this report comes from the tax returns for the FY 2020-21. As per Finance Act 2020-21, the statutory tax rates and withholding tax rates are applied to calculate the normal tax amount. The FBR sales tax return database is also used to estimate the tax expenditure in income tax for FY2020-21. Tax rates given in First Schedule of the ITO-2001 are taken as the benchmark rates. Any variation or concession in tax rates within First Schedule is not considered as a deviation from the benchmark. Benchmark tax rates are the FY 2020-21 statutory tax rates. Section 9 of the ITO-2001 defines the “taxable income” benchmarks including all heads of income, i.e., salary, income from property, income from business, capital gains, and income from other sources. As per ITO-2001, taxpayer residents in Pakistan are subject to tax on their worldwide income, while non-residents are taxable in Pakistan on their income from Pakistani sources only. Rate of minimum tax for loss declaring entities is taken as 1.5% and tax rates for individuals are taken as per the relevant slab given in First Schedule of ITO 2001. Exemptions on export are measured against relevant tax rate of 1%. Corporate benchmark rate is taken as 29% as corporate tax rate changed from 30% to 29% for FY 2018-19 onwards. We obtained data from third party sources to calculate the tax expenditure for the Clause 1, 2, 3, 9, and 12 of Part 1 of Second Schedule of ITO 2001. This data was not available for the financial year; therefore, the calendar year data was used to calculate the tax expenditure for these clauses. Finally, exemption from section 148 (withholding on import stage) is also accounted as tax expenditure. Therefore, clause 56 Part IV of Second Schedule of ITO-2001 is

included in this report to calculate the tax expenditure in income tax, which was not included in previous two reports. 1.2.2 Measurement of Sales Tax Expenditure The standard tax rate is 17% which is paid by the final consumers. This is benchmark sales tax which is used to calculate the sales tax liability. The FBR sales tax return database is used to estimate the tax expenditure in sales tax for FY2020-21. This method uses the concept that a tax liability at 17% sales tax rate would have been payable if there were no tax concessions. This method quantifies the direct ex-post revenue loss associated with the provisions relative to the standard sales tax rates. The method calculates the tax liability at 17% tax rate, which the taxpayer would face in the absence of zero rating, reduced rates and exemptions. The actual sales tax paid has been subtracted from the tax liability at 17% tax. The difference of the two is the sales tax revenue foregone. Adjustments were made on gross estimates to avoid duplication in the estimations, and include the following: In case of zero-rated items, the adjustment includes the input on some items, which if were not zero-rated, the full input tax would have been claimed, such as, crude oil, and machinery for E&P sector. The impact of tax expenditure to the extent of these items was thus deducted from the total estimation of zero rated items. Further, in case of exempt sales, an estimated 30% input credit adjustment would have been claimed in the absence of exemptions. The input credit adjustment is mandatory to calculate the representative tax expenditure. Exempt sales cannot claim the adjustment for the input tax as per law. Therefore, information on the inadmissible input credit is not known for exempt sales under 6th Schedule. However, tax returns

data of individual firms has been employed to calculate the input credit for the exempt sales.3 The average estimate of input credit adjustment for exempt sales is approximately 30% of the exempt sales. The impact on tax expenditure to that extent has been reduced. 1.2.3 Measurement of Tax Expenditure in Customs Duty Under Customs law, exemptions or concession are granted to goods that are imported into Pakistan through SROs, and special classification provided in Pakistan Customs Tariff published each year by FBR, and/or through specific rate of tariff. The Statutory rates of CD of FY 2020-21 are considered as benchmark rates to estimate the tax expenditure in customs duty. Customs related exemptions / concessions are generally sector or item based. Data for estimation of Customs is taken from Goods Declarations database, and estimations were calculated against statutory rates of duty. Report is based on the customs duty exemptions given under chapter-99, FTA/PTAs, Fifth Schedule to Customs Act, 1969 and exemptions given under SROs. Furthermore, the figures reported under “Export Related Exemptions” category has also been included in the final calculations because these are the exemptions which are provided to various export-oriented sectors under various exemption granting SROs and cannot be excluded from the exemption category. The existing tariff structure is based on a cascading principle, i.e., lower duty rates on raw materials and higher duty rates on finished products. These statutory customs duty rates are used to estimate tax amount that would have been paid if there were no tax concessions at the import stage. The actual customs duty paid has been 3 The tax returns data of 2700 firms was obtained from PRAL to calculate the average estimate of input credit adjustment.

subtracted from the tax liability. The difference of the two is the customs duty revenue foregone. 1.3 Issues in interpretation We must acknowledge that these estimates are quantified amounts. It does not represent the true tax expenditure estimates. Thus, a number of caveats are applied when we interpret these estimates. These caveats are discussed as follow: i. The tax expenditure estimates presented in this report relate to FBR revenues only. Practically, federal and provincial tax systems interact with each other to varying degrees. As a result, changes in FBR tax expenditure may have consequences for provincial revenues. In this report, we do not account for the provincial revenue expenditure. ii. The amount by which federal tax revenues are reduced due to existence of tax expenditures are estimated independently for each tax expenditure by assuming that all other tax provisions remain unchanged. However, elimination of a tax expenditure would not necessarily yield the full amount of revenues shown in this report due to interaction of multiple tax expenditures. iii. The reduction in tax revenue reported in this report is only due to the actual tax expenditure observed in the database. We assume that all other factors remain unchanged. iv. This measurement approach assumes that existence of tax expenditure does not affect taxpayers’ behavior. There is a strong probability that if a particular tax expenditure provision is eliminated, it may not result in an exactly proportionate increase in revenue.

v. This methodology does not take into account the potential impact of a particular tax expenditure on the overall level of economic activity and consequently increase or decrease in aggregate tax revenues. For example, eliminating particular tax expenditure may affect the level of consumption or economic activity, which in turn could cause a further change in the amount of tax revenue collected. vi. Revenue forgone provides quantified amounts only; it ignores the potential transitional provisions and consequential government policy changes that may occur due to the elimination of a particular measure. Chapter 2: International Evidence on Tax Expenditure A large number of countries provide concessions, exemptions and tax relief on certain products and segments of society. Figure 2 shows that there is a huge variation across countries. Mostly advanced countries report significantly higher estimates of revenue forgone. Russian Federation is not only one of the largest economies but at the same time it provides a huge size of tax exemptions. In U.S., income tax expenditure constitutes 6.6% of GDP which is more than 1.4 trillion dollars a year. This amount is 4 times higher than the total GDP of Pakistan. Similarly, the government tax revenue gets reduced by more than 8% of GDP in Australia. Canada, Japan and UK are also creating tax expenditure which is more than 7% of their GDP. The revenue forgone or tax expenditure in European countries is relatively close to the world average of the tax expenditure (around 4% of GDP). However, Finland and Netherlands are exceptions, where tax expenditures exceed by

12% of their GDP. A large number of small and emerging economies also give tax concessions and exemptions both at local supplies and imported goods. For instance, they amount to more than 4% of GDP in Brazil and South Africa, come close to 8% in Colombia and Mauritania, and exceed 10% in Jordan. Pakistan and India appears at lower tail of this distribution, Pakistan has a tax expenditure equal to 2.8% of GDP and India has an expenditure of 0.4% of their GDP. Figure 2. Revenue Forgone (% of GDP) Data source: Global Tax Expenditure In this figure, the tax expenditure varies between the years 2019 and 2020 across countries.

Chapter 3: Tax Expenditure Estimates 3.1 Income Tax Estimates  Tax expenditures are classified according to type of tax measure, i.e., allowances, credits, exemptions, reduced rates, etc. Overall income tax expenditure accounted for 27.0% of the total expenditure in FY2021-22. The larger share of exemptions was received in the form of exemptions from total income taxes, and exemptions from specific provisions and allowances.  The tax expenditures estimation for FY2021-22 includes the tax expenditures under Clause 56, Part IV of Second Schedule for Income Tax. This tax expenditure was not part of the previous reports.  The inclusion of exemption from specific provisions at import stage increases the total expenditure in income tax by Rs. 46.7 billion which is 2% of total tax expenditure.  This revenue foregone in income tax constitutes approximately 0.7% of GDP in the FY2021-22. Table 5. Income Tax Expenditure Summary

 Other than specific provisions, the exemptions in allowances were reduced by 71.5% in FY2021-22 as compared to those in FY2020-21. In Tax Expenditure Report FY2020-21, Section 23 and Section 23A have been considered as tax expenditure in Income Tax. The provisions of initial allowance (Section 23) and first year allowance (Section 23A) do not give rise to any exemption to a person chargeable to tax under ITO-2001. The said allowances merely create timing difference with regard to discharge of Income Tax Liability4. Thus, the Tax Expenditure Report FY2021-22 has excluded these expenditures from the tax expenditure in Income Tax. 3.2 Sales Tax Estimates  The tax expenditure in sales tax is 49.9% of the total expenditure in FY2021- 22. The larger share of exemptions is granted at the import stage which is nearly 44% of the total sales tax expenditure.  The tax expenditure in sales tax increased by 27.9% compared to that in preceding year. Several factors played role in the surge of sales tax expenditure.

4 Tax Expenditures under Section 23 and Section 23A have been excluded in the light of comments of Inland Revenue Policy Wing.

o The sales tax revenue increased by 20% in the same fiscal year contributing towards an increase in tax expenditure as well. o Due to COVID-19, the exemptions in pharmaceutical sector were increased. o New exemptions were introduced for energy technology, health, and pharmaceutical sectors.  On local sales, cost of exemption due to the exempt local supplies is Rs. 139.0 billion and on import stage Rs. 327.6 billion.  This cost of sales tax expenditure constitutes approximately 1.33% of the GDP in FY2021-22. Table 6. Sales Tax Expenditure Summary Sales Tax Act 1990 (Imports) Exemption under 6th Schedule on Local 156,134 139,046 -10.9 supplies under 9th Schedule

 The large portions of expenditure (49% of customs duty expenditure) is on account of Fifth Schedule of the Customs Act, 1969, which provides concessions in the form of reduced rate, zero rate, exemptions to specific sectors/items. It applies to plant, machinery and equipment, chemicals, parts, and renewable energy sources equipment. Table 7. Customs Duty Expenditure Summary (%) Fifth Schedule Exemptions & Concessions 137,418 168,754 22.8 General Concessions: Automobile sector, 55,877 60,987 9.1 E&Ps, CPEC, etc.

 The customs duty expenditure cost 0.6% of the GDP in FY2021-22 and contributed 22.2% in the total tax expenditure in the same fiscal year. Chapter 4: APPENDIX

4.1 Appendix A - Details of Tax Estimates 4.1.1 Details of Income Tax Estimates 4.1.2 Details of Sales Tax Estimates 4.1.3 Details of Customs Duty Estimates 4.2 Appendix B - Data Sources 4.1 Appendix A - Details of Tax Estimates Figure 3: Ditsrution of Tax Expenditure of Federal Taxes 23.1 27.0 49.9 Income Tax Sales Tax Customs Duty 4.1.1 Details of Income Tax Estimates Table 8. INCOME TAX EXPENDITURE5 5 The following codes apply where tax expenditure estimates are not quantified: “-“ Cost of tax expenditure is zero or rounded to zero, “n.a.” Estimate is not available due to insufficient data

(Rs. Million) Allowances rent and share in appreciation for value of house on loan by banks etc paying tuition fee Tax Credits

Manufacturers insurance insurance Ordinance and Machinery

9 65D Tax Credit for Newly Corporate industrial 6,053.96 farming) Exemption from Total Tax

1 Clause 1 of Part 1 Any income Foreign experts 127.23 of Second chargeable under the working with Agha Schedule head “Salary” Khan Development received by a person Network, (Pakistan) who, not being a citizen of Pakistan, is engaged as an expert or technical, professional, scientific advisor or consultant or senior management staff by institutions of the Agha Khan Development Network, (Pakistan) listed in Schedule I of the Accord and Protocol dated, November 13, 1994 executed between the Government of the Islamic Republic of Pakistan and Agha

Khan Development Network 2 Clause 2 of Part 1 Any income Employees 72.38 of Second chargeable under the (Pakistani seafarers) Schedule head “Salary” received by-

(a) A Pakistani seafarer, working on Pakistan flag vessels for one hundred and eighty three days or more during a tax year; or

(b) A Pakistani seafarer working on a foreign vessel provided that such income is remitted to Pakistan, not later than two months of the relevant tax year,

through normal banking channels. 3 Clause 3 of Part 1 Any allowance or Employees 1,035.30 outside Pakistan by the Government to a citizen of Pakistan for rendering services outside Pakistan 4 Clause 8 of Part 1 Any pension received Employees 3,947.25 former employer, other than where the person continues to work for the employer (or an associate of the employer) 5 Clause 9 of Part 1 Pensions received by Employees (retired 13,881.57 Government, or Armed Forces, or their

families and dependents 6 Clause 12 of Part 1 Any payment in the Employees 16,255.74 from Government or under any pension scheme approved by the Board way of gratuity by employees of Government, or from any gratuity fund approved by the Commissioner in accordance with the rules in Part III of the Sixth Schedule of the ITO-2001 8 Clause 16 & 17 of Income derived by the Families and 143.08

Armed Forces of Pakistan 9 Clause 19 of Part 1 Any sum representing Employees (retiring 1,774.74 Forces of Pakistan or an employee of the Federal Government or a Provincial Government; 10 Clause 22 of Part 1 Any payment from a Employees 9,137.38 of 1925) applies; participating in a

recognized provident fund; 12 Clause 23A of Part The accumulated Voluntary 95.38 1 of Second balance upto [50]% participants in Schedule received from the pension funds voluntary pension system offered by a pension fund manager under the Voluntary Pension System Rules, 2005 at the time of eligible person’s-

(a) retirement; or (b) disability rendering him unable to work; or

(c) death by his nominated survivors. 13 Clause 23B of Part The amounts received Pensioners 32.43 1 of Second as monthly installment Schedule from an income payment plan invested out of the accumulated balance of an individual

pension accounts with a pension fund manager or an approved annuity plan or another individual pension account of eligible person or the survivors pension account maintained with any other pension fund manager as specified in the Voluntary Pension System Rules 2005 shall be exempt from tax provided accumulated balance is invested for a period of ten years; 14 Clause 23C of Part Any withdrawal of Pensioners 197.55 1 of Second accumulated balance Schedule from approved pension fund that represent the transfer of balance of

approved provident fund to the said approved pension fund under the Voluntary Pension System Rules, 2005 15 Clause 24 of Part Any benevolent grant Employees 495.06 1 of Second paid from the (recipient of Schedule Benevolent Fund to benevolent grants) the employees or members of their families in accordance with the provisions of the Central Employee Benevolent Fund and Any benevolent grant paid from the Benevolent Fund to the employees or members of their families in accordance with the provisions of the Central Employee Benevolent Fund and

Group Insurance Act, 1969; 16 Clause 25 of Part 1 Any payment from an Families of 32.03 of or in commutation of any annuity, or by way of refund of contribution on the death of a beneficiary out of the Workers Participation Fund established under the Companies Profits (Workers Participation) Act, 1968 (XII of 1968)

18 Clause 39 of Part 1 Any special allowance Employees 1,508.12 perquisite within the meaning of section 12 specially granted to meet expenses wholly and necessarily incurred in the performance of the duties of an office or employment of profit; Travelling Allowance paid in accordance with the decision of the Third Wage Board for Newspaper Employees constituted under the Newspaper

Employees (Conditions of Service) Act, 1973; 20 Clause 53A of Part The following Employees 192.99 1 of Second perquisites received receiving Schedule by an employee by employment- related virtue of his perquisites employment, namely: - free or subsidized food provided by hotels and restaurants to its employees during duty hours; - free or subsidized education provided by an educational institution to the children of its employees; - free or subsidized medical treatment provided by a hospital or a clinic to its employees;

any other perquisite or benefit for which the employer does not have to bear any marginal cost, as notified by the Board; 21 Clause 55 of Part 1 The perquisites Judiciary of Superior 35.05 of Second represented by the Courts Schedule right of a judge of the Supreme Court of Pakistan or of a judge of High Court to occupy free of rent as a place of residence any premises provided by Federal or Provincial Government, as the case may be, or in case a judge chooses to reside in a house not provided by Government, so much of income which represents the sum

paid to him as house rent allowance; 22 Clause 56 of Part 1 The following Judiciary of Superior 311.95 received by a Judge of Supreme Court of Pakistan and Judge of High Court, shall be exempt from tax: property and investments in securities of the Federal Government derived by the following, namely:- Pakistan

Corporation of Pakistan, Trust, Karachi; Fund, investment company, or a collective investment scheme or a REIT Scheme or Private Equity and Venture Capital Fund or the

National Investment (Unit) Trust of Pakistan, if not less than ninety per cent of its income of that year is distributed amongst the Unit- holders; 25 Clause 57(3)(i) of Any income of a Provident Funds 1,785.36 Funds Act, 1925 applies; 26 Clause 57(3)(ii) of Any income of Trustees of 13,964.50 27 Clause 57(3)(iii) of Any income of a Benevolent funds 142.1 scheme approved by the Board for the

purposes of this clause; and any recognized Regimental Thrift and Savings Fund, the assets of which consist solely of deposits made by members and profits earned by investment thereof; 29 Clause 57(3)(v) of Any income of Employees Old Age 6,035.61 established under the Employees Old Age Benefit Act, 1976 (XIV of 1976); 30 Clause 57(3)(viii) of Any income of a Approved Pension 1,601.67 Schedule

approved by the SECP; 31 Clause 57(3)(ix) of Any profit or gain or Pension funds under 15.44 approved under the Voluntary Pension System Rules, 2005, on redemption of the seed capital invested in pension fund as specified in the Voluntary Pension System Rules, 2005; Institute 33 Clause 57(3)(xii) of Any income of Punjab Punjab Pension 2,640.16 Punjab Pension Fund Act, 2007 and the

trust established thereunder 34 Clause 57(3)(xiii) of Any income of Sindh Sindh Province 4,132.50 under the Sindh Province Pension Fund Ordinance, 2002 35 Clause 57(3)(xiv) of Any income of Punjab Punjab General 183.18 established under the Punjab General Provident Investment Fund Act, 2009 (V of 2009) and the trust established thereunder; 36 Clause 57(3)(xv) of Any income of Khyber Khyber 209.00

37 Clause 57(3)(xvi) of Any income of Khyber Khyber 639.27 38 Clause 57(3)(xvii) Any income of Khyber Khyber 1,095.12 39 Clause 61 of Part 1 Any amount paid as All institution, 3,690.50 Second Schedule 40 Clause 64A of Part Any amount donated Persons making - victims of terrorism 41 Clause 64B of Part Any amount donated Persons making - for Internally Displaced Persons (IDPs) of NWFP

42 Clause 64C of Part Prime Minister’s Flood Persons making - Ministers’ Relief Funds, for victims of flood 2010 43 Clause 65A of Part Income derived from Emigrants and their - 16 of the Emigration Ordinance, 1979 (except the income generated by the aforesaid Fund through commercial activities.) 44 Clause 66 of Part 1 Any income derived All institution, 39,290.98 and international entities

45 Clause 72A of Part Any income derived Sukuk holders 2,670.00 issued by “The Second Pakistan International Sukuk Company Limited” and the Third Pakistan International Sukuk Company Limited, including any gain on disposal of such Sukuk. 46 Clause 74 of Part 1 Profit on debt derived Hub Power 1.07 or after the first day of July,1991 47 Clause 75 of Part 1 Any income of an Agencies of foreign 5,392.00 persons), or any other

Federal Government for the purposes of this clause, from profit on moneys borrowed under a loan agreement or in respect of foreign currency instrument approved by the Federal Government. 48 Clause 78 of Part 1 Profit on debt on Foreign currency - 49 Clause 79 of Part 1 Profit on debt derived Citizens of Pakistan - 50 Clause 80 of Part 1 Income derived from a Foreign currency - bank in Pakistan, or certificate of

investment issued by investment banks, by a resident individual who is a citizen of Pakistan: (This exemption is not available in respect of any incremental deposits made in the said accounts on or after the 16th day of December, 1999) 51 Clause 90 of Part 1 Profit on debt payable Financial institutions - of Second by an industrial in foreign countries Schedule undertaking in lending with Pakistan - (i) on approval of Federal moneys borrowed by Government of it under a loan Pakistan agreement with a financial institution in a foreign country (ii) on moneys borrowed or debts incurred by it in a foreign country in respect of the

purchase of capital plant and machinery; 52 Clause 90A of Part Any profit on debt Investors / buyers of 12.93 Refinance Company to refinance the residential housing mortgage market 53 Clause 91 of Part 1 Any income of a text- Text-book boards of 592.76 54 Clause 98 of Part 1 Any income derived Regulators, 7.89 purposes of controlling, regulating or encouraging major games and sports recognized by

Government, except Pakistan Cricket Board; 55 Clause 99 of Part 1 Any income derived Collective 26,284.05 whether realized or unrealized, is distributed amongst the unit or certificate holders or shareholders as the case may be 56 Clause 99A of Part Profits and gains Taxpayers selling -

trading activity, of a registered modaraba, provided not less than ninety per cent of its total profits are distributed amongst the shareholders; 58 Clause 101 of Part Venture capital Venture capital 877.68 Funds Management Rules, 2000 and a Private Equity and Venture Capital Funds 59 Clause 102A of Income of a person as Recipients of 6,450.00 Part 1 of Second represents a subsidy subsidies granted by Federal Government for the purposes of

implementation of any orders of the Federal Government in this behalf 60 Clause 103 of Part Any distribution Investors investing n.a. capital gains of the said scheme. This exemption is available to only such mutual funds, collective investment schemes that are debt or money market funds and these do not invest in shares; 61 Clause 104 of Part income derived by the Libyan Arab Foreign - being dividend of the Pak-Libya Holding Company;

62 Clause 105 of Part Income derived by the Government of - Arabia being dividend of the Saudi-Pak Industrial and Agricultural Investment Company Limited; 63 Clause 105A of Income derived by Kuwait Foreign 60.00 being dividend of the Pak Kuwait Investment Company in Pakistan; 64 Clause 105B of Income received by a Taxpayers receiving 43.57

income from agriculture; 65 Clause 110B of Gain on transfer of a Members of Stock - by a member of an existing stock exchange, for acquisition of shares and trading or clearing rights acquired by such member in new corporatized stock exchange in the course of corporatization of an existing stock exchange; 66 Clause 110C of Any gain by a person Persons deriving - Company to refinance the residential

housing mortgage market Processing Zones Authority Ordinance, 1980; 68 Clause 126 of Part Income of a public Public sector 6,262.23 educational purposes and not for the purposes of profit; 69 Clause 126A of Income derived by Listed companies 57.18 Limited, China Overseas Ports Holding Company Pakistan (Private) Limited, Gawadar

International Terminal Limited, Gawadar Marine Services Limited and Gawadar Free Zone Company Limited from Gawadar Port operations; 70 Clause 126AA of Profit and gains All businesses set - up in the Gawadar Free Zone Area; 71 Clause 126AB of Profit on debt derived Foreign lenders or - the State Bank of Pakistan, under a Financing Agreement with the China Overseas Ports

Holding Company Limited; 72 Clause 126AC of Income derived by Contractors and 104.54 Limited, China Overseas Ports Holding Company Pakistan (Private) Limited, Gawadar International Terminal Limited, Gawadar Marine Services Limited and Gawadar Free Zone Company Limited from Gawadar Port operations; Limited being dividend received from China Overseas Ports

Holding Company Pakistan (Private) Limited, Gwadar Inter national Terminal Limited Gwadar Marine Services Limited and Gwadar Free Zone Company Limited; 74 Clause 126B of Profit and gains Khalifa Coastal - Part 1 of Second derived by Khalifa Refinery Schedule Coastal Refinery 75 Clause 126BA of Profits and gains Oil refineries 2,987.70 Part 1 of Second derived by a refinery Schedule set up between the 1st day of July, 2018 and the 30th day of June, 2023 with minimum 100,000 barrels per day production capacity. Exemption under this clause is also available to existing refineries, if-

(a) existing production capacity is enhanced by at least 100,000 barrels per day;

(b) the refinery maintains separate accounts for income arising from aforesaid additional production capacity; and

(c) the refinery is a deep conversion refinery; Part 1 of Second derived by a taxpayer undertakings set up Larkano Industrial Estate from 2008 to 2013; undertakings set up in

the Gawadar declared by the Federal Government to be a Zone within the meaning of Export Processing Zone Authority Ordinance, 1980 78 Clause 126E of Income derived by a Zone enterprise as 367.74 ten years 79 Clause 126G of Profits and gains Astro Plastics (Pvt) - from the projects mentioned against each that have been declared ‘Pioneer Industry’ by Economic Coordination

Committee of the Cabinet:- 1.Income of Astro Plastics (Pvt) Limited derived from their project Biaxially Oriented Polyethylene Terephthalate (BOP ET) Project; and 2. Income of Novatex Limited derived from their project Biaxially Oriented Polyethylene Terephthalate (BOPET) Project; 80 Clause 126H of Income from fruit Fruit processing or -

of July, 2014 to the thirtieth day of June, 2017; 81 Clause 126I of Part Industrial Manufacturers of 17.34 plant, machinery, equipment and items with dedicated use for generation of renewable energy; warehousing or cold chain facilities for

storage of agriculture produce undertaking set up between the first day of July, 2015 and the 30th day of June, 2017 for establishing and operating a halal meat production unit Part 1 of Second undertakings set up in undertakings set up day of June, 2018 85 Clause 126M of Profits and gains Companies deriving -

the1st day of July, 2015; 86 Clause 126N of Profits and gains Local cellular mobile 1.31 undertaking, duly certified by the Pakistan Telecommunication Authority, engaged in the manufacturing of cellular mobile phones setup and commercial production has commenced between the first day of July, 2015 and the thirtieth day of June, 2017; 87 Clause 126O of Profits and gains of a Green field industrial - undertaking incorporated on or

after the first day of July, 2019; 88 Clause 131 of Part Royalty, commission Innovators and - 1 of Second or fees earned from a technical experts Schedule foreign enterprise in consideration for the use outside Pakistan of any patent, invention, model, design, secret process or formula or similar property right or information concerning industrial, com mercial or scientific knowledge, experience or skill made available or provided to such enterprise by the company or in the consideration of technical services rendered outside Pakistan to such

enterprise by the company under an agree ment in this behalf; 89 Clause 132 of Part Profits and gains Electric power 37,455.73 1 of Second derived by a taxpayer generation projects Schedule from an electric power generation project set up in Pakistan on or after the 1st day of July, 1988, subject to following conditions:

(a) owned and managed by a company formed for operating the said project and registered under the Companies Ordi nance, 1984 (XLVII of 1984), and having its registered office in Pakistan;

(b) not formed by the splitting up, or the reconstruction or reconstitution, of a business already in existence or by transfer to a new business of any machinery or plant used in a business which was being carried on in Pakistan at any time before the commencement of the new business; and

(c) owned by a company fifty per cent of whose shares are not held by the Federal Government or Provincial Govern ment or a 1[Local Government] or which is not controlled by the Federal

Government or a Provincial Government or a 2[Local Government] Provided further that exemption under this clause shall also be available to the expansion projects of the existing Inde pendent Power Projects already in operation; 90 Clause 132A of Profit and gains Bosicor Oil Pakistan - Part 1 of Second derived by Bosicor Oil Limited (refinery) Schedule Pakistan Limited 91 Clause 132B of Profits and gains Coal mining projects 2,717.14 Part 1 of Second derived by a taxpayer in Sindh Schedule from Coal mining projects in Sindh, supplying coal exclusively to power generation projects

92 Clause 133 of Part Income from exports Exporters of 3,131.85 Provided that eighty per cent of the export proceeds is brought into Pakistan in foreign exchange remitted from outside Pakistan through normal banking channels Federal Government. 94 Clause 136 of Part Income of a special Special purpose -

treatment or hospitalization or both by an employer or the reimbursement received by the employee of the medical charges or hospital charges or both paid by him 96 Clause 141 of Part Profit and gains LNG Terminal 816.33 and Terminal Owners; 97 Clause 142 of Part Income from social Provincial social 787.73 Balochistan Employees‘ Social

Security Institution, Employees‘ Social Security Institution Khyber Pakhtunkhwa, Punjab Employees‘ Social Security Institution and Sindh Employees‘ Social Security Institution; 98 Clause 143 of Part Profit and gains Startups as defined 900.91 99 Clause 145 & 146 Income of individuals Individuals 4,269.83 100 Clause 147 of Part Any income derived Federal Government 647.63

Development Authority for the tax year 2020 and the following four tax years & 52 of Part 1 of Second Schedule Reduction in Tax Rates sources outside Pakistan shall be taxed at a rate of four per cent of the gross receipts from such sources 25% of total income excluding such part of

total income to which Division III of Part I of the First Schedule or section153 or section 154 applies 3 Clause 18A of Part The rate of tax shall Companies setting - 2 of Second be reduced to 20% for up industrial Schedule a company setting up undertakings an industrial between 2014 and undertaking between 2017 the first day of July, 2014 to the thirtieth day of June, 2017, for a period of five years beginning from the month in which the industrial undertaking is set up or commercial production is commenced whichever is later. Provided that fifty percent of the cost of the project including

working capital is through owner equity foreign direct investment; 4 Clause 18B of Part The rate of tax shall Shariah compliant - 2 of Second be reduced by 2% in companies whose Schedule case of a company shares are traded whose shares are on stock exchange traded on stock exchange if it fulfills prescribed Shariah compliant criteria approved by State Bank of Pakistan, Securities and Exchange Commission of Pakistan and the Board, and derives income from manufacturing activities only

5 Clause 27 of Part 2 The tax on payments Employees (civil 170.36 Transport Facility for Civil Servants in BS- 20 to BS-22 (as reduced by deduction of driver’s salary) shall be charged at the rate of 5% as a separate block of income 6 Clause 28A of Part The rate of tax under Consumers of 24.5 shall be reduced as below:- Upto 1200 cc - 100% 1201 to 1800 cc - 50% 1801 to 2500 cc - 25%; 7 Clause 28C of Part The rates of tax shall E-commerce sector - running online

marketplace as defined in clause

(38B) of section 2 Total Tax Expenditure From Reduction in Tax Rates 194.86 Reduction in Tax Liability 1 Clause 1(1) of Part Any amount received Employees (persons 90.44 3 of Second as flying allowance by receiving flying Schedule flight engineers, allowance) navigators of Pakistan Armed Forces, Pakistani Airlines or Civil Aviation Authority, Junior Commissioned Officers or other ranks of Pakistan Armed Forces; and submarine allowance by the officers of the Pakistan Navy, shall be taxed @ 2.5% as a separate block of income

2 Clause 1(1AA) of Total allowances Employees (pilots of 230.19 Part 3 of Second received by pilots of Pakistani Airlines) Schedule any Pakistani airlines shall be taxed at a rate of 7.5%, provided that the reduction under this clause shall be available to so much of the allowances as exceeds an amount equal to the basic pay 3 Clause 1(2) of Part The tax payable by a Employees (full time 2,711.26 3 of Second full time teacher or a teacher or a Schedule researcher, employed researcher) in a non profit education or research institution duly recognized by Higher Education Commission, a Board of Education or a University recognized by the Higher Education

Commission, including government research institution, shall be reduced by an amount equal to 25% of tax payable on his income from salary 4 Clause 4 of Part 3 In respect of old and Importers of old and 252.62 of Second used automotive used cars Schedule vehicles, tax under section 148 shall not exceed the amount specified in Notification No. S.R.O. 577(I)/2005, dated the 6th June, 2005 5 Clause 7 of Part 3 The amount of tax Foreign film-makers - of Second payable by foreign Schedule film-makers from making films in Pakistan shall be reduced by fifty percent on income

from film-making in Pakistan income from film- making shall be reduced by seventy percent on income from film-making 7 Clause 9 of Part 3 The tax payable on Taxpayers deriving - projects shall be reduced by fifty percent Total Tax Expenditure From Reduction in Tax Liability 3,284.51

Exemption from Specific Provisions 1 Clause 5 of Part 4 The provisions of Foreign currency - or assets shall not apply in respect of

foreign exchange deposited in a private Foreign Currency account held with an authorized bank in Pakistan in accordance with the Foreign Currency Accounts Scheme introduced by the State Bank of Pakistan, excluding such accounts where incremental deposits were made on or after the 16th day of December, 1999 Schedule

4 Clause 11A of Part National Disaster Risk National Disaster 5 Clause 56 of Part 4 The provisions of importers of 46,738.18

J.P.1 (PCT Code under the customs 2710.1912), base oil Notification No. for lubricating oil (PCT S.R.O. 857(I)/2008, Code 2710.1993), the Federal Light diesel oil (PCT Government, a Code 2710.1921) and Provincial Super Kerosene Oil Government, a imported by Pakistan Local Government, State Oil Company a foreign company Limited, Shell and its associations Pakistan Limited, whose majority Attock Petroleum share capital is held Limited, Byco by a foreign Petroleum Pakistan government, a Limited, Admore Gas person who imports Private Limited, plant and machinery Chevron Pakistan for execution of a Limited, Total-PARCO contract with the Pakistan(Private) Federal Government Limited, Hascol or a provincial Petroleum government or a Limited,3[Barki local government Energy (Private) and produces a Limited], Gas and Oil certificate from that Pakistan (Pvt) Ltd4[or government,

any other oil companies marketing company importing high licensed by Oil and speed diesel oil, Gas Regulatory light diesel oil, high Authority (OGRA)]and octane blending oil refineries. component or kerosene oil, crude oil for refining and

(ii) goods imported by chemical used in direct and indirect refining thereof in exporters covered respect of such under sub- chapter 7 imports, Petroleum of Chapter XII of SRO (E&P) companies 450(I)/2001 dated covered under the June 18, 2001; Customs and Sales

(iii) goods temporarily Tax Notification No. imported into Pakistan S.R.O.678(I)/2004, for subsequent except motor exportation and which vehicles imported by are exempt from such companies. customs duty and sales tax under Notification 5[No.492(I)/2009,

dated the 13th June, 2009

(iv) Manufacturing Bond as prescribed under Chapter XV of Customs Rules, 2001 notified vide S.R.O. 450(I)/2001, dated June 18, 2001

(v) mineral oil imported by a manufacturer or formulator of pesticides which is exempt from customs- duties under the customs Notification No. S.R.O. 857(I)/2008, dated the 16th August, 2008 2[(vi) the Federal Government;

(vii) a Provincial Government;

(viii) a Local Government

(ix) a foreign company and its associations whose majority share capital is held by a foreign government;

(x) a person who imports plant and machinery for execution of a contract with the Federal Government or a provincial government or a local government and produces a certificate from that government;

(xi) companies importing high speed diesel oil, light diesel oil, high octane blending component or kerosene oil, crude oil for refining and

chemical used in refining thereof in respect of such imports; and

(xii) Petroleum (E&P) companies covered under the Customs and Sales Tax Notification No. S.R.O.678(I)/2004, dated the 7th August, 2004, except motor vehicles imported by such companies. 6 Clause 60A of Part The provisions of M/s China State 0.76 CSCEC); and

(b) M/s China Communication Construction Company (M/s CCCC); 7 Clause 60D of Part The provisions of Industrial 287.24 by industrial undertakings set up in the special economic zones established by the Federal Government shall be deemed to have been approved by the Commissioner for the purpose of sub-section (36) of

section 2 notwithstanding the provisions of clause

(c) of sub-section (36) of section 2; 9 Clause 71 of Part 4 The provisions of this M/s TAISEI - the M/s TAISEI Corporation under the agreement with National Highway Authority, GOP 10 Clause 77 of Part 4 Provisions of sections Importers and 12,110.33 items with dedicated use of renewable sources of energy 11 Clause 78 of Part 4 (i) The dividend Shareholders of coal - Mining and Coal

based Power generation projects Generation Projects in in Sindh Sindh” shall be exempt from provisions of section 150 from the date of commencement of business till 30 years from such date; and

(ii) The payments made on account of sale or supply of goods or providing or rendering of services during project construction and operations, shall be exempt from the provisions of section 152(2A) and section 153”; 12 Clause 91 of Part 4 The provisions of Farming sector 1,931.22 of Second section 148 shall not Schedule apply to-

(i) Tillage and seed bed preparation equipment

(ii) Seeding or planting equipment

(iii) Irrigation, drainage and agro-chemical application equipment

(iv) Harvesting, threshing and storage equipment

(v) Post-harvest handling and processing & miscellaneous machinery; 13 Clause 102 of Part The provisions of Beneficiaries of - 4 of Second section 231B (1A) PM’s Youth Schedule shall not apply to light Business commercial vehicles Loan Scheme leased under the Prime Minister’s Youth Business Loan Scheme

Total from Specific Provisions 61,075.52 Others / Miscellaneous 1 Section 41 of ITO- Agricultural income Agriculture sector - 2001 2 Section 49 of ITO- The income of the Government 26,164.12 2001 Federal Government organizations shall be exempt from tax under this Ordinance. The income of a Provincial Government or a Local Government is exempt, other than income chargeable under the head “Income from Business” derived by a Provincial Government or Local Government from a business carried on outside its jurisdictional area.

Exemption under this section is not available in the case of corporation, company, a regulatory authority, a development authority, other body or institution established by or under a Federal law or a Provincial law or an existing law or a corporation, company, a regulatory authority, a development authority or other body or institution set up, owned and controlled, either directly or indirectly, by the Federal Government or a Provincial Government,

regardless of the ultimate destination of such income as laid down in Article 165A of the Constitution of the Islamic Republic of Pakistan Total from Others 26,164.12 Total Income Tax Expenditure 399,661.56

4.1.2 Details of Sales Tax Estimates Table 9. SALES TAX EXPENDITURE 21 22 Zero Rating under 5th Schedule to Sales Tax Act 12,887 33,422 159.4 1990 Exemption under 6th Schedule on (Imports) 173,808 327,656 88.5 Exemption under 6th Schedule on Local 156,134 139,046 -10.9 supplies Sales Tax on cellular Mobile Phones under 9th 27,096 45,919 69.5 Schedule

4.1.3 Details of Customs Duty Estimates

Table 10. CUSTOMS EXPENDITURE Expenditure (Rs. Million)

Exemptions imported by various agencies of the United Nations foreign contributions or funds brought by registered INGO’s without any financial

liabilities to the Government of Pakistan) diplomatic mission, privileged person by Dignitaries of UAE, Qatar and Bahrain and Privileges Act, 1975

foreign government or organization by the Federal or Provincial Government or any public sector organization or Goods received as gift by Pakistani organizations from Church World Services or the Catholic Relief Services

courier service as unsolicited gift parcel manufacturers by Edhi Foundation

institution Institutions and Hospitals and research institutions

warranty period Replacement Goods. Exemptions: Eye cornea kidneys, hemodialysis machines, hemodialyzers, A.V. fistula needles, hemodialysis fluids & powder, blood tubing tines for dialysis, reverse osmosis plants for dialysis, double lumen catheter for dialysis, catheters for renal failure

patients, peritoneal dialysis solution and cardiac catheters. colostomy bags and appliances identifiable for Ostomy use for manufacture of contraceptives in accordance with the input out put ratios determined by the Directorate of Input Output Co-efficient Organization. Contraceptives and accessories thereof.

the Customs Act, by Federal/Provincial/ 1969 (IV of 1969) Local Government imported by Departments, Federal/Provincial/ Municipal bodies and Local Government Development Departments, authorities subject to Municipal bodies and the condition that the Development goods are donated to authorities subject to the importers for use in the condition that the an approved foreign goods are donated to grant funded project the importers for use in an approved foreign grant funded project under a proper grant relating to Capital Aid-Technical Assistant Agreement signed between the Government of Pakistan and a foreign government or agency subject to concurrence of the

Federal Board of Revenue. service and operation vehicles, catering equipment and fuel trucks not manufactured locally, imported by domestic airlines or by any other service company to which a license has been issued by the Civil Aviation Authority for such purposes. persons, like Wheel chairs, Artificial human part, Items

used for rehabilitation of blind persons etc.. Endoscopy, Oncology, Urology, Gynecology; Diagnostic kits for HIV and Hepatitis

Emergency/Rescue services, Exemptions Exemptions: Bilateral arrangements with different Governments /Regional commitments

exemption on import from ECO exemption on import from SAARC Harvest Program (prescribes FTA CD Rate) Harvest Program (prescribes %age of concession in CD Rate) exemption on import from SAARC countries under SAFTA Agreement exemption on import from SAARC countries under SAFTA Agreement

from China under Pak- China FTA from China under Pak- China FTA exemption on import from China under Pak- China FTA from Mauritius under PTA from Malaysia under PTA from Malaysia under PTA

exemption on import from Indonesia under Pak-Indonesia PTA exemption on import from Sri Lanka under Pak-Sri Lanka FTA exemption on import from Sri Lanka under Pak-Sri Lanka FTA from Sri Lanka under Pak-Sri Lanka FTA from Sri Lanka under Pak-Sri Lanka FTA PTA Exemptions Schedule(Customs Duty)

including Capital Goods for various industries/sectors sector Fifth Schedule Exemption under Packing Materials/Raw 1,159 sector

Fifth Schedule Exemption under Essential edible items 33,468 (Customs Duty) Part- 18(1A) of the like pulses, potato etc., Inputs of export sectors etc. Schedule(Customs Duty)

machinery imported by Thar Coal Field based Local industries: Stationary/ Electrical Capacitors/ Pesticides / Distilled Faty Acids / CRC & GI coils / Fans/ Transformers / Electric Motors manufacturers concession for import of Hybrid Electric Vehicles Production (E&P)Companies Import of Cotton

for Karachi-Peshawar Motorway of CD on import of electric motor vehicles Train Project sector Sector - General - General - General - General - General - General

Exemptions 450(I)/2008/9917.0000 Expenditure 4.2 Appendix B - Data Sources Estimations for tax expenditures of Sales Tax and Customs are based on data obtained from FBR’s official database (PRAL). However, for estimations of Income Tax, the data requirement is more complicated. Data from FBR’s official database, i.e. from income tax returns, has certain limitations, and therefore, it is not enough for calculating the tax expenditures. In some cases, additional data was requested from FBR’s field formations, while in many other cases, data was collected from various third party sources. A list of these sources is given here: Federal Government and semi-autonomous departments: 1. Accountant General Pakistan Revenue 2. Alternative Energy Development Board 3. Aviation Division 4. Board of Investment

Bureau of Emigration 6. Controller General of Accounts 7. Economic Affairs Division 8. Employees’ Old-Age Benefits Institution 9. Engineering Development Board 10. Export Processing Zones Authority 11. Federal Employees Benevolent and Group Insurance Fund 12. Finance Division 13. Military Accountant General, Rawalpindi 14. Military Lands & Cantonment Headquarters, Rawalpindi 15. Ministry of Energy (Power Division) 16. Ministry of Foreign Affairs 17. Ministry of Maritime Affairs, 18. Ministry of Textile Industry 19. National Logistic Cell, Rawalpindi 20. National Transmission & Dispatch Company (NTDC) 21. Oil & Gas Development Company Limited (OGDCL) 22. Oil & Gas Regulatory Authority (OGRA) 23. Pakistan Agricultural Research Council 24. Pakistan Centre for Philanthropy (PCP) 25. Pakistan Council of Scientific and Industrial Research 26. Pakistan National Shipping Corporation 27. Pakistan Railway Headquarters, Lahore 28. Pakistan Software Export Board (PSEB) 29. Pakistan Telecommunication Authority (PTA)
Pakistan Water & Power Development Authority 31. Petroleum Division 32. Prime Ministers’ Office (Prime Minister’s Youth Program) 33. Private Power and Infrastructure Board (PPIB) 34. Registrar of Ships & Superintendent of Light Houses 35. Securities & Exchange Commission of Pakistan (SECP) 36. State Bank of Pakistan (SBP) Provincial Government departments: 37. Accountant General, Balochistan 38. Accountant General, KPK 39. Accountant General, Punjab 40. Accountant General, Sindh 41. Board of Revenue, Balochistan 42. Board of Revenue, KPK 43. Board of Revenue, Punjab 44. Board of Revenue, Sindh 45. Directorate of Postal Accounts, Lahore 46. Energy Department, Sindh 47. Finance Department, Balochistan 48. Finance Department, KPK 49. Finance Department, Punjab 50. Finance Department, Sindh 51. Mines & Mineral Development Department (Sindh) 52. Provincial Sports Boards 53. Provincial Text Book Boards
Social Security Institutions Financial institutions 55. Asset Management / Mutual Funds Institutions 56. Commercial Banks 57. Real Estate Investment Trust (Dolmen City) 58. Health Insurance Companies 59. National Investment Trust Limited 60. Pakistan Mortgage Refinance Company Limited, 61. Pakistan Stock Exchange 62. Pension Funds (registered under Voluntary Pension System) 63. Private pension funds and trusts (registered with FBR) 64. Provident Fund Institutions (those registered under Provident Fund Act 1925) Private / Other 65. Agha Khan Development Network 66. Association of Builders and Developers (ABAD) 67. China North Industries Corps 68. China Overseas Ports holding Company (Pakistan) Pvt. Ltd., 69. Gwadar Free Zone Company (GFZC) 70. Pakistan Film Producers Association 71. Pakistan Science Foundation 72. Pakistan Software Houses Association for IT & ITES (P@SHA) 73. Shipping Companies Websites and Online 74. Budget documents (federal & provincial governments)
Pakistan Bureau of Statistics

REFERENCES 1 Geourjon, 2019, Tax Expenditure Assessment: From Principles to Practice, Ferdi France. 2 Australia Treasury, 2022, Approaches to measure the tax expenditure. 3 US Treasury, 2022, Tax expenditures. 4 Canada Finance Department, 2022, Federal Tax Expenditures - Concepts, Estimates and Evaluations 2022. 5 Heady, C and M Mansour (2019), “Tax Expenditures and Their Use in Fiscal Management: A Guide to Developing Countries”, IMF How to Note 19/01. 6 OECD, “OECD best practices for budget transparency”, Paris, OECD, 2001, 7 (para 2.2). 7 International Monetary Fund, “Manual on fiscal transparency”, IMF, Washington, D.C., 2007, 76. 8 Inter-American Center of Tax Administrations - CIAT, “Handbook of Best Practices on Tax Expenditure Measurements - An Ibero-american Experience”, 2011. 9 Treasury South Africa, “Tax Expenditure Statement”, 2017 Budget Review, 2017. 10 OECD, “Policy Framework for Investment User’s Toolkit”, Chapter 5, 2013. 11 Kassim, Lanre, and Mario Mansour. “Tax expenditures reporting in developing countries: An evaluation.” Revue deconomie du developpement 26, no. 2 (2018): 113-167. 12 International Monetary Fund, “Tax Expenditure Reporting and Its Use in Fiscal Management: A Guide for Developing Economies”, IMF, 2019. 13 Global Database on Tax Expenditure German Development Institute, 2022.

Evidence-Based Revenue Forecasting FY 2022-23 1. Summary of Revenue Forecasts for FY 2022-23 The FBR revenue forecasts for FY 2020-23 based on expected collection for FY 2022, i.e., Rs. 6,100 billion, buoyancy estimates and macroeconomic indicators is Rs. 7,004 billion. This excludes the policy and administrative/enforcement measures. The required growth to meet the projected revenue target will be 14.8 percent during FY 2020-23. Table 1 below shows the tax-wise revenue forecasts. Table 1: Tax-wise Revenue Forecasts FY 2022-23 (Rs. Billion)

Current Revenue Trends Despite ongoing Covid-19 related challenges, tax collection growth witnessed a healthy rebound during last three years particularly in FY 2021-22. The collection growth was at lowest level in FY 2018-19 with a negative 0.4 percent growth, however, in the following years it started picking up. The growth remained 4.4 percent in FY 2019-20 and reached 18.7 percent in FY 2020-21 (Table 2). All the taxes recorded a double-digit growth in FY 2020-21. The original target for FY 2020-21 was Rs. 4,963 billion, which was later revised to Rs. 4,691 billion against which collection was made to the extent of 101.2 percent, i.e., Rs. 54 billion excess over the revised target. Table 2: FBR Yearly Collection Trend (Rs. Billion) Tax FY17- % FY18- % FY19- % FY20- % FY21- % 18 Inc/Dec 19 Inc/Dec 20 Inc/Dec 21 Inc/Dec 22 Inc/Dec DT 1,537 14.3 1,446 -5.9 1,523 5.4 1,731 13.6 2,227 28.6 ST 1,485 11.8 1,459 -1.8 1,597 9.4 1,988 24.5 2,576 29.6 FED 213 7.9 238 11.6 250 5.2 277 10.6 337 21.6 CD 608 22.5 686 12.7 627 -8.6 748 19.4 960 28.3 Total 3,844 14.1 3,828 -0.4 3,997 4.4 4,745 18.7 6,100 28.6 The pace of growth in FBR’s collection attained in FY 2020-21, and continued in FY 2020- 22, remained satisfactory. All taxes have achieved their respective targets during first ten months of CFY, except the FED. The overall growth in collection has been recorded at

28.5 percent This remarkable revenue growth witnessed due to economic recovery in the post-COVID period and low revenue growth in past few years. The tax-wise collection is shown in table 3. Table 3: Net Collection July-April FY 2021-22 (Rs. Billion) July-April

The month-wise growth trend is reflected in figure 1 below. Although there is a declining trend on a month wise basis, however, the ten months’ average growth is still above 28 percent.

Figure 1: Monthly Growth Trend (% ) FY 2021-22 (Month-on-Month) 50.7 43.2 37.9 32.8 30.7 27.9 28.5 25.3 19.4 19.4 15.8 Tax-GDP Ratio Tax-GDP ratios are used to project extent of tax collection in the economy on a relative scale. FBR revenue collection has shown a steady increase in the last few years. As mentioned in the previous section despite ongoing Covid-19 challenges such as lockdowns and disruptions of international supply chains, the growth in revenues was 4.4 percent immediately after the first pandemic year, which was further increased to 18.7 percent in FY 2020-21. The tax-GDP Ratio of FBR’s collection is presented in the Figure 2. GDP base is important to show the scale and scope of economic activities. The FBR’s tax-GDP ratio remained between 8.4 percent to 9.8 percent during last five years. During FY 2018-19 and FY 2019-20, tax-GDP ratio declined, which was mainly attributed to Covid-19 pandemic related economic challenges. However, again it started to increase in FY 2020-21 as pandemic was effectively managed in Pakistan and world was also opening up (Figure 2). It is expected that tax-

GDP ratio will increase further in FY 2021-22 as reported by the first ten months’ collection performance. Figure 2. FBR Tax-GDP Ratio 10.0 9.5 9.8 9.5 9.5 9.0 8.5 8.7 8.6 8.4 8.0 7.5 Source: GDP data PBS 3. Evidence Based Revenue Forecasts FY 2022-23 FBR collects the Federal level taxes including Direct taxes (DT), Sales Tax (Domestic and Imports), Federal Excise Duty (FED) and Customs Duties (CD). The methodology for revenue forecasting (Annex I) is based on projections of macroeconomic indicators and buoyancy value of each tax. Last year, tax-wise buoyancy estimates had been used to forecast the FBR tax-wise revenues for FY 2021-22. This year the buoyancy estimates have been revised with the rebased National Accounts updated values. Following table reflects the respective buoyancies which are estimated using simple log regression method in excel sheet by using log values of actual data for taxes.6 6 Source: National Accounts, Pakistan Bureau of Statistics, FBR Annual Reports.

Table 4: Buoyancy Estimates IT (Dom) IT (Imports) ST (Dom) ST FED FED CD (Imports) (Dom) (Imports) 1.16 1.11 1.12 1.10 0.90 0.74 1.10 The estimate of relevant macroeconomic indicator is applied on specific tax buoyancy estimate to arrive at the autonomous growth rate for that specific tax. 3.1 Tax-wise Revenue Projections FY 2022-23 The autonomous growth (Table 2 Annex-1) has been applied on base year’s (FY 2021- 22) expected collection (Rs. 6100 billion) for each respective tax, which estimates an increase of Rs. 1004 billion for the FY 2022-23. This addition has been added in the expected collection of FY 2021-22, thus the revenue forecast for FY 2022-23 has been obtained to the tune of Rs. 7,004 billion. The required growth over the expected collection of FY 2021-22, i.e., Rs. 6,100 billion would be 14.8 percent for FY 2022-23. Table 5: Revenue Projections for FY 2022-23 (Rs. Billion) Expected Base FBR Required Growth (%) Projections without Measures

(Imports) (total) Measures FY 2022-23 (Imports) (total) Measures FY 2022-23 (Import) (total)

Measures FY 2022-23 Autonomous Growth

Conclusion The overall FBR taxes are buoyant and there is a potential for achieving growth in tax revenues provided that macroeconomic indicators are doing well. It is evident from last 20 years data that FBR revenues increased substantially. The tax-wise breakdown reveals that the Income Tax (Domestic) and Sales Tax (Domestic) are most buoyant with 1.16 and 1.12 respective buoyancy values. On the other hand, sales tax (imports), customs and FED have relatively lower buoyancies. In this regard, addressing the issues of narrow base, unnecessary exemptions and under invoicing/valuation problems at import stage can be instrumental for making these taxes more buoyant, thus enabling the revenue organization to fetch more tax revenues.

It is estimated that the total FBR collection for the next year would be Rs. 7,004 billion However, the revenue collection and achieving of target would largely depend on the performance of the economy against the targets and the effective enforcement by FBR.

Methodology The Directorate General of Revenue Analysis Wing projects the tax-wise revenue estimates based on buoyancy estimates7 before budget. Tax-wise buoyancy estimates are calculated by using historical collection and respective bases (from national income accounts) data. The current tax-wise buoyancy estimates are estimated from data for the years 2001-02 to 2020-21 in respect of economic indicators, i.e., GDP, LSM and Imports.8 This year Pakistan Bureau of Statistics (PBS) has published its revised National Income Accounts on 2015-16 base. Data is extracted from the National Income Accounts tables provided at the website of PBS9. The tax buoyancy is an indicator to measure efficiency and responsiveness of revenue mobilization in response to growth in the GDP or national income. A buoyant tax means the tax revenues increase more than proportionately in response to a rise in national income/GDP/base. Tax buoyancy is the ratio of the percentage change in tax revenues (including changes in tax collection due to changes in tax base or tax rate) to percentage change in tax base or GDP. To calculate tax buoyancy, the ex-post (including changes in tax rate/ base) percentage change in tax revenue is used. Table 6. Tax-wise FBR taxes and Respective Tax Bases Tax-wise TAX Tax-wise Tax Base 7 Buoyancy is relationship between changes in actual revenues and changes in proxy tax base from National Accounts data. 8 Annex-I and Annex II 9 https://www.pbs.gov.pk/national-accounts-tables

Income Tax (Dom) GDP Income Tax (Imports) Import Value Sales Tax (Dom) Large Scale Manufacturing (LSM) Sales Tax (Imports) Import Value Customs Duties (CD) Dutiable Import Value Federal Excise Duty (Dom) Large Scale Manufacturing (LSM) Federal Excise Duty (Imports) Import Value The respective proxy bases of tax-wise FBR taxes are as follow: The buoyancy estimates of tax-wise FBR taxes are as follow: % 𝐶ℎ𝑎𝑛𝑔𝑒 𝑖𝑛 𝐴𝑐𝑡𝑢𝑎𝑙 𝐼𝑛𝑐𝑜𝑚𝑒 𝑇𝑎𝑥 𝑅𝑒𝑣𝑒𝑛𝑢𝑒𝑠 𝐼𝑇(𝐷) 𝐵𝑢𝑜𝑦𝑎𝑛𝑐𝑦 𝐸𝑠𝑡𝑖𝑚𝑎𝑡𝑒𝑠 = % 𝐶ℎ𝑎𝑛𝑔𝑒 𝑖𝑛 𝐺𝐷𝑃

% 𝐶ℎ𝑎𝑛𝑔𝑒 𝑖𝑛 𝐴𝑐𝑡𝑢𝑎𝑙 𝐼𝑛𝑐𝑜𝑚𝑒 𝑇𝑎𝑥 𝑅𝑒𝑣𝑒𝑛𝑢𝑒𝑠 𝐼𝑇(𝐼) 𝐵𝑢𝑜𝑦𝑎𝑛𝑐𝑦 𝐸𝑠𝑡𝑖𝑚𝑎𝑡𝑒𝑠 = % 𝐶ℎ𝑎𝑛𝑔𝑒 𝑖𝑛 𝐼𝑚𝑝𝑜𝑟𝑡 𝑉𝑎𝑙𝑢𝑒 % 𝐶ℎ𝑎𝑛𝑔𝑒 𝑖𝑛 𝐴𝑐𝑡𝑢𝑎𝑙 𝑆𝑇 𝑅𝑒𝑣𝑒𝑛𝑢𝑒𝑠 𝑆𝑇(𝐷) 𝐵𝑢𝑜𝑦𝑎𝑛𝑐𝑦 𝐸𝑠𝑡𝑖𝑚𝑎𝑡𝑒𝑠 = % 𝐶ℎ𝑎𝑛𝑔𝑒 𝑖𝑛 𝐿𝑆𝑀 % 𝐶ℎ𝑎𝑛𝑔𝑒 𝑖𝑛 𝐴𝑐𝑡𝑢𝑎𝑙 𝑆𝑎𝑙𝑒𝑠 𝑇𝑎𝑥 𝑅𝑒𝑣𝑒𝑛𝑢𝑒𝑠 𝑆𝑇(𝐼) 𝐵𝑢𝑜𝑦𝑎𝑛𝑐𝑦 𝐸𝑠𝑡𝑖𝑚𝑎𝑡𝑒𝑠 = % 𝐶ℎ𝑎𝑛𝑔𝑒 𝑖𝑛 𝐼𝑚𝑝𝑜𝑟𝑡 𝑉𝑎𝑙𝑢𝑒 % 𝐶ℎ𝑎𝑛𝑔𝑒 𝑖𝑛 𝐴𝑐𝑡𝑢𝑎𝑙 𝐶𝑢𝑠𝑡𝑜𝑚𝑠 𝐷𝑢𝑡𝑦 𝑅𝑒𝑣𝑒𝑛𝑢𝑒𝑠 𝐶𝐷 𝐵𝑢𝑜𝑦𝑎𝑛𝑐𝑦 𝐸𝑠𝑡𝑖𝑚𝑎𝑡𝑒𝑠 = % 𝐶ℎ𝑎𝑛𝑔𝑒 𝑖𝑛 𝐼𝑚𝑝𝑜𝑟𝑡 𝑉𝑎𝑙𝑢𝑒 % 𝐶ℎ𝑎𝑛𝑔𝑒 𝑖𝑛 𝐴𝑐𝑡𝑢𝑎𝑙 𝐹𝑒𝑑𝑒𝑟𝑎𝑙 𝐸𝑥𝑐𝑖𝑠𝑒 𝐷𝑢𝑡𝑦 𝑅𝑒𝑣𝑒𝑛𝑢𝑒𝑠 𝐹𝐸𝐷 (𝐷) 𝐵𝑢𝑜𝑦𝑎𝑛𝑐𝑦 𝐸𝑠𝑡𝑖𝑚𝑎𝑡𝑒𝑠 = % 𝐶ℎ𝑎𝑛𝑔𝑒 𝑖𝑛 𝐿𝑆𝑀 % 𝐶ℎ𝑎𝑛𝑔𝑒 𝑖𝑛 𝐴𝑐𝑡𝑢𝑎𝑙 𝐹𝑒𝑑𝑒𝑟𝑎𝑙 𝐸𝑥𝑐𝑖𝑠𝑒 𝐷𝑢𝑡𝑦 𝑅𝑒𝑣𝑒𝑛𝑢𝑒𝑠 𝐹𝐸𝐷 (𝐼) 𝐵𝑢𝑜𝑦𝑎𝑛𝑐𝑦 𝐸𝑠𝑡𝑖𝑚𝑎𝑡𝑒𝑠 = % 𝐶ℎ𝑎𝑛𝑔𝑒 𝑖𝑛 𝐼𝑚𝑝𝑜𝑟𝑡 𝑉𝑎𝑙𝑢𝑒 Using these buoyancy estimates autonomous growth for each tax has been estimated by using the macroeconomic indicators forecasts for each proxy base.10 The parametric forecasts are provided for the GDP Growth, inflation, LSM growth and imports for upcoming year. GDP value used for this projection of growth is Gross Value Addition of Sectors at Constant Factor Costs. Using the inflation forecasts, these GDP growth estimates are converted into GDP growth estimates at Current Factor Cost. Furthermore, GDP-Gross value addition at Current Factor Cost at market prices (inclusive of Taxes less subsidies) are used for measuring the Buoyancy estimates to be used for revenue forecasts. 10 Finance Division macroeconomic framework for the next fiscal year along with rolling estimates for next two years in their Medium Term Budget Strategy Paper (2021-22 to 2023-24).

Calculating Autonomous Growth In the second step autonomous growth has been estimated by multiplying buoyancy estimates with projected growths of respective bases (Table 7):11 Table 7: Growth Assumptions for FY 2022-23 Macroeconomic Indicators Projected Growths (%)12 GDP (Nominal) 17.0 LSM (Nominal) 19.4 Imports 16.0 Inflation 12.0 GDP (Real) 5.0 LSM (Real) 7.4 11 Autonomous growth depends on macroeconomic indicators and assumption of tax structure being able to capture revenue from these as per past performance. A higher growth in base will lead towards higher independent growth in respective taxes and thus higher projected collection. 12 Source National Accounts, Pakistan Bureau of Statistics / Economic Adviser’s Wing, Finance Division

Table 7 provides autonomous growth parameters for each tax. These are based on buoyancy estimates and the macroeconomic proxy bases provided by Pakistan Bureau of Statistics/Finance Division. Table 8: Autonomous Growth Autonomous growth % DT (Dom) (GDP Nominal Growth* DT Dom) Buoyancy) 17.8 DT(Imports) (Imports Growth* DT (Imports) Buoyancy) 19.7 ST(Dom) (LSM Nominal Growth* ST(Dom) Buoyancy) 21.3 ST(imports) (Import Growth * ST (Imports) Buoyancy) 17.8 FED (Dom) (LSM Nominal Growth * FED (Dom) Buoyancy) 18.4 FED (Imports) (Imports Growth * FED (Imports) Buoyancy) 11.4 CD (Imports Growth * CD Buoyancy) 17.6 These autonomous growths have been used to project the autonomous growth estimates of respective tax revenue. For imports although negative growth in quantity of imports can be experiences due to restrictive import policy, however, overall import value is expected to increase due to depreciation of exchange rate in the coming year. According to state bank of Pakistan, Exchange rate will further depreciate by 14 percent until June 202313. 13 https://www.sbp.org.pk/ecodata/rates/m2m/M2M-Current.asp

To be sure of the results robustness a small exercise was also done by using the reduced and increased and decreased nominal growths by 10 percent (Annex IV). The resulting change was insignificant.

Tax Collection Data (Rs. Million) FY DT DT(Dom ST ST FED FED Custom Total (Imports) ) (Imports) (Dom) (Imports) (Dom) s 2001- 44,917 02 19,231 123,274 92,779 73,782 2,270 47,818 404,070 2002- 43,097 03 20,787 131,111 105,605 89,534 1,657 68,836 460,627 2003- 43,894 04 22,829 142,250 125,875 93,292 1,659 91,045 520,843 2004- 49,855 05 24,484 158,888 144,845 93,692 3,249 115,374 590,387 2005- 51,419 06 26,878 198,110 171,445 123,353 3,852 138,384 713,442 2006- 66,957 07 25,790 307,947 175,909 133,487 4,847 132,299 847,236 2007- 77,785 08 27,675 360,186 196,034 181,396 14,352 150,663 1,008,0 2008- 103,078 09 30,102 413,447 203,715 248,029 14,377 148,403 1,161,1

2009- 111,227 10 50,253 475,724 247,246 269,102 13,557 160,273 1,327,3 2010- 117,833 11 66,399 536,052 308,648 324,709 19,521 184,853 1,558,0 2011- 113,607 12 85,334 653,090 430,399 374,500 8,857 216,906 1,882,6 2012- 113,811 13 103,236 640,173 429,831 412,697 7,153 239,459 1,946,3 2013- 128,493 14 123,808 753,447 495,330 501,052 9,591 242,811 2,254,5 2014- 149,030 15 147,352 886,368 553,028 534,762 13,217 306,220 2,589,9 2015- 177,269 16 179,728 1,037,74 678,313 624,058 10,785 404,572 3,112,4 6 72 2016- 186,089 17 197,041 1,147,18 702,565 626,400 11,822 496,772 3,367,8 5 74

2017- 203,637 18 218,691 1,317,89 824,219 661,087 9,856 608,373 3,843,7 2018- 225,519 19 221,833 1,223,67 810,357 648,856 12,667 685,575 3,828,4 2019- 240,956 20 199,691 1,323,75 876,345 720,532 9,518 626,612 3,997,4 2020- 257,412 21 218,499 1,512,75 1,115,912 872,396 19,633 748,390 4,744,9 Source FBR Tax Base Data (Rs. Million) GDP* +Taxes - Subsidies)

Source Pakistan Bureau of Statistics * GDP after adjustments of taxes and subsidies or GDP at market value

Verifying Robustness of Results Robustness check 10% Reduction in Autonomous growth DT (D) DT (I) DT ST (D) ST (I) ST CD FED (D) FED (I) FED Total Expected Base Figures 1925.4 301.6 2227.0 743.1 1832.9 2576.0 960.0 311.5 25.5 337.0 6100.0 2020-22 Tax-wise Autonomous 15.1 11.3 14.7 16.7 11.3 12.7 11.2 14.4 7.5 22.2 13.3 Growth FBR Projections without 2215.9 335.7 2551.5 867.4 2040.9 2908.3 1067.4 356.5 27.4 383.9 6911.1 Measures FY 2022-23 Tax-wise Required 15.1 11.3 14.7 16.7 11.3 12.7 11.2 14.4 7.5 22.2 13.3 Growth

10% Increase in Autonomous growth DT (D) DT (I) DT ST (D) ST (I) ST CD FED (D) FED (I) FED Total Expected Base Figures 1925.4 301.6 2227.0 743.1 1832.9 2576.0 960.0 311.5 25.5 337.0 6100.0 2020-22 Tax-wise Autonomous 18.4 13.8 17.9 20.4 13.9 15.5 13.7 17.7 9.2 27.1 16.2 Growth FBR Projections without 2280.4 343.3 2623.7 895.1 2087.1 2982.1 1091.3 366.5 27.8 394.4 7091.4 Measures FY 2022-23 Tax-wise Required 18.4 13.8 17.9 20.4 13.9 15.5 13.7 17.7 9.2 27.1 16.2 Growth

THE FIRST SCHEDULE [See section 2(16)] In the Customs Act, 1969 (IV of 1969), for the First Schedule, the following shall be substituted, namely: - “THE FIRST SCHEDULE (PAKISTAN CUSTOMS TARIFF) [See section 18(1)] TABLE OF CONTENTS LIST OF SECTIONS AND CHAPTRS’ TITLES OF THE FIRST SCHEDULE SECTION I 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 Note. 6 Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage. 7 Edible vegetables and certain roots and tubers. 8 Edible fruit and nuts; peel of citrus fruit or melons. 9 Coffee, tea, maté and spices. 10 Cereals. 11 Products of the milling industry; malt; starches; inulin; wheat gluten. 12 Oil seeds and oleaginous fruits; miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodder. 13 Lac; gums, resins and other vegetable saps and extracts. 14 Vegetable plaiting materials; vegetable products not elsewhere specified or included. SECTION III ANIMAL, VEGETABLE OR MICROBIAL FATS AND OILS AND THEIR CLEAVAGE PRODUCTS; PREPARED EDIBLE FATS; ANIMAL OR VEGETABLE WAXES 15 Animal, vegetable or microbial fats and oils and their cleavage products; prepared edible fats; animal or vegetable waxes.

SECTION IV PREPARED FOODSTUFFS; BEVERAGES, SPIRITS AND VINEGAR; TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES; PRODUCTS, WHETHER OR NOT CONTAINING NICOTINE, INTENDED FOR INHALATION WITHOUT COMBUSTION; OTHER NICOTINE CONTAINING PRODUCTS INTENDED FOR THE INTAKE OF NICOTINE INTO THE HUMAN BODY Section Note. 16 Preparations of meat, of fish, of crustaceans, molluscs or other aquatic invertebrates, or of insects. 17 Sugars and sugar confectionery. 18 Cocoa and cocoa preparations. 19 Preparations of cereals, flour, starch or milk; pastrycooks’ products. 20 Preparations of vegetables, fruit, nuts or other parts of plants. 21 Miscellaneous edible preparations. 22 Beverages, spirits and vinegar. 23 Residues and waste from the food industries; prepared animal fodder. 24 Tobacco and manufactured tobacco substitutes; products, whether or not containing nicotine, intended for inhalation without combustion; other nicotine containing products intended for the intake of nicotine into the human body. SECTION V MINERAL PRODUCTS 25 Salt; sulphur; earths and stone; plastering materials, lime and cement. 26 Ores, slag and ash. 27 Mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes. SECTION VI PRODUCTS OF THE CHEMICAL OR ALLIED INDUSTRIES Section Notes. 28 Inorganic chemicals; organic or inorganic compounds of precious metals, of rare-earth metals, of radioactive elements or of isotopes. 29 Organic chemicals. 30 Pharmaceutical products. 31 Fertilisers. 32 Tanning or dyeing extracts; tannins and their derivatives; dyes, pigments and other colouring matter; paints and varnishes; putty and other mastics; inks. 33 Essential oils and resinoids; perfumery, cosmetic or toilet preparations. 34 Soap, organic surface-active agents, washing preparations, lubricating preparations, artificial waxes, prepared waxes, polishing or scouring preparations, candles and similar articles, modelling pastes, “dental waxes” and dental preparations with a basis of plaster. 35 Albuminoidal substances; modified starches; glues; enzymes. 36 Explosives; pyrotechnic products; matches; pyrophoric alloys; certain combustible preparations. 37 Photographic or cinematographic goods. 38 Miscellaneous chemical products.

SECTION VII PLASTICS AND ARTICLES THEREOF; RUBBER AND ARTICLES THEREOF Section Notes. 39 Plastics and articles thereof. 40 Rubber 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) 41 Raw hides and skins (other than furskins) and leather. 42 Articles of leather; saddlery and harness; travel goods, handbags and similar containers; articles of animal gut (other than silk-worm gut). 43 Furskins 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 44 Wood and articles of wood; wood charcoal. 45 Cork and articles of cork. 46 Manufactures 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 47 Pulp of wood or of other fibrous cellulosic material; recovered (waste and scrap) paper or paperboard. 48 Paper and paperboard; articles of paper pulp, of paper or of paperboard. 49 Printed books, newspapers, pictures and other products of the printing industry; manuscripts, typescripts and plans. SECTION XI TEXTILES AND TEXTILE ARTICLES Section Notes. 50 Silk. 51 Wool, fine or coarse animal hair; horsehair yarn and woven fabric. 52 Cotton. 53 Other vegetable textile fibres; paper yarn and woven fabrics of paper yarn. 54 Man-made filaments; strip and the like of man-made textile materials. 55 Man-made staple fibres.

56 Wadding, felt and nonwovens; special yarns; twine, cordage, ropes and cables and articles thereof. 57 Carpets and other textile floor coverings. 58 Special woven fabrics; tufted textile fabrics; lace; tapestries; trimmings; embroidery. 59 Impregnated, coated, covered or laminated textile fabrics; textile articles of a kind suitable for industrial use. 60 Knitted or crocheted fabrics. 61 Articles of apparel and clothing accessories, knitted or crocheted. 62 Articles of apparel and clothing accessories, not knitted or crocheted. 63 Other 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 ARTICLES MADE THEREWITH; ARTIFICIAL FLOWERS; ARTICLES OF HUMAN HAIR 64 Footwear, gaiters and the like; parts of such articles. 65 Headgear and parts thereof. 66 Umbrellas, sun umbrellas, walking-sticks, seat-sticks, whips, riding-crops and parts thereof. 67 Prepared 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 68 Articles of stone, plaster, cement, asbestos, mica or similar materials. 69 Ceramic products. 70 Glass 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 71 Natural or cultured pearls, precious or semi-precious stones, precious metals, metals clad with precious metal and articles thereof; imitation jewellery; coin. SECTION XV BASE METALS AND ARTICLES OF BASE METAL Section Notes. 72 Iron and steel.

73 Articles of iron or steel. 74 Copper and articles thereof. 75 Nickel and articles thereof. 76 Aluminium and articles thereof. 77 (Reserved for possible future use in the Harmonized System) 78 Lead and articles thereof. 79 Zinc and articles thereof. 80 Tin and articles thereof. 81 Other base metals; cermets; articles thereof. 82 Tools, implements, cutlery, spoons and forks, of base metal; parts thereof of base metal. 83 Miscellaneous articles of base metal. SECTION XVI MACHINERY AND MECHANICAL APPLIANCES; ELECTRICAL EQUIPMENT; PARTS THEREOF; SOUND RECORDERS AND REPRODUCERS, TELEVISION IMAGE AND SOUND RECORDERS AND REPRODUCERS, AND PARTS AND ACCESSORIES OF SUCH ARTICLES Section Notes. 84 Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof. 85 Electrical machinery and equipment and parts thereof; sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articles. SECTION XVII VEHICLES, AIRCRAFT, VESSELS AND ASSOCIATED TRANSPORT EQUIPMENT Section Notes. 86 Railway or tramway locomotives, rolling-stock and parts thereof; railway or tramway track fixtures and fittings and parts thereof; mechanical (including electro-mechanical) traffic signalling equipment of all kinds. 87 Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof. 88 Aircraft, spacecraft, and parts thereof. 89 Ships, 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 90 Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; parts and accessories thereof. 91 Clocks and watches and parts thereof. 92 Musical instruments; parts and accessories of such articles.

SECTION XIX ARMS AND AMMUNITION; PARTS AND ACCESSORIES THEREOF 93 Arms and ammunition; parts and accessories thereof. SECTION XX MISCELLANEOUS MANUFACTURED ARTICLES 94 Furniture; bedding, mattresses, mattress supports, cushions and similar stuffed furnishings; luminaires and lighting fittings, not elsewhere specified or included; illuminated signs, illuminated name-plates and the like; prefabricated buildings. 95 Toys, games and sports requisites; parts and accessories thereof. 96 Miscellaneous manufactured articles. SECTION XXI WORKS OF ART, COLLECTORS’ PIECES AND ANTIQUES 97 Works of art, collectors’ pieces and antiques. 98 Services (Federal Excise Duty) 99 Special classification provisions * * *

ABBREVIATIONS AND SYMBOLS AC - alternating current ASTM - American Society for Testing Materials Bq - becquerel °C - 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) Gy - gray 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 - metre(s) m- - meta- m2 - square metre(s) µCi - microcurie mm - millimetre mN - millinewton(s) MPa - megapascal(s) N - newton(s) No. - Number o- - ortho- p- - para- RAD - radiation absorbed dose t tonne(s) u - unit UV - ultra-violet V - volt(s) vol. - volume W - watt(s) % - percent x° - x degree(s) Examples 1500 g/m2 means one thousand five hundred grams per square metre 15 °C means fifteen degrees Celsius ______________

GENERAL RULES FOR INTERPRETATION OF THIS SCHEDULE 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 un-finished, 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 failing 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 substances with other materials or substance. 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 affected 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 or 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 sub-headings of a heading except Chapter 99 shall be determined according to the terms of those sub- headings and any related sub-heading Notes and, mutatis mutandis, to the above Rules, on the understanding that only sub-headings 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. Pakistan Rules 1. For the purposes of interpretation, “Explanatory Notes to the Harmonized Commodity Description and Coding System” published by World Customs Organization, Brussels as amended from time to time shall be considered authentic source of interpretation. 2. For the purpose of classification in the First Schedule to Customs Act, 1969 (IV of 1969), the Board shall be the final authority to determine classification of any item meant to be imported or exported.

Section I

LIVE ANIMALS; ANIMAL PRODUCTS

1.- Any reference in this Section to a particular genus or species of an animal, except where the context otherwise requires, includes a reference to the

2.- Except where the context otherwise requires, throughout the Nomenclature any reference to “dried” products also covers products which have been

Chapter 1

Live animals

(a) Fish and crustaceans, molluscs and other aquatic invertebrates, of heading 03.01, 03.06, 03.07 or 0308;

(b) Cultures of micro-organisms and other products of heading 30.02; and

1 0

species Gallus domesticus, ducks, geese, turkeys and guinea fowls. (chicken) 0105.9400 - - Fowls of the species Gallus domesticus 3 (chicken) 0106.1200 - - Whales, dolphins and porpoises (mammals of 3 the order Cetacea); manatees and dugongs (mammals of the order Sirenia); seals,sea lions and walruses (mammals of the suborder Pinnipedia) 1 1

0106.3200 - - Psittaciformes (including parrots, parakeets, 3 macaws and cockatoos) 0106.3300 - - Ostriches; emus (Dromaius novaehollandiae) 3

Chapter 2

Meat and edible meat offal

(a) Products of the kinds described in headings 02.01 to 02.08 or 02.10, unfit or unsuitable for human consumption;

(d) Animal fat, other than products of heading 02.09 (Chapter 15).

0203.1200 - - Hams, shoulders and cuts thereof, with bone 20 in 1 2

0203.2200 - - Hams, shoulders and cuts thereof, with bone 20 in frozen. 0204.1000 - Carcasses and half carcasses of lamb, fresh or 3 chilled 0204.3000 - Carcasses and half- carcasses of lamb, frozen 3 fresh, chilled or frozen. goats, horses, asses, mules or hinnies, fresh, chilled or frozen. heading 01.05, fresh, chilled or frozen. 1 3

chilled or frozen. 0208.4000 - Of whales, dolphins and porpoises (mammals 20 of the order Cetacea); of manatees and dugongs (mammals of the order Sirenia); of seals, sea lions and walruses (mammals of the suborder Pinnipedia) 0208.5000 - Of reptiles (including snakes and turtles) 20 0208.6000 - Of camels and other camelids (Camelidae) 20 02.09 Pig fat, free of lean meat, and poultry fat, not rendered or otherwise extracted, fresh, chilled, frozen, salted, in brine, dried or smoked. dried or smoked; edible flours and meals of meat or meat offal. 1 4

0210.1100 - - Hams, shoulders and cuts thereof, with bone 20 in meat or meat offal : 0210.9200 - - Of whales, dolphins and porpoises (mammals 20 of the order Cetacea); of manatees and dugongs (mammals of the order Sirenia); of seals, sea lions and walruses (mammals of the suborder Pinnipedia) 0210.9300 - - Of reptiles (including snakes and turtles) 20

Chapter 3

Fish and crustaceans, molluscs and other aquatic invertebrates

(b) Meat of mammals of heading 01. 06 (heading 02. 08 or 02. 10);

(c) Fish (including livers, roes and milt thereof) or crustaceans, molluscs or other aquatic invertebrates, dead and unfit or unsuitable for human consumption by reason of either their species or their condition (Chapter 5); flours, meals or pellets of fish or of crustaceans, molluscs or other aquatic invertebrates, unfit for human consumption (heading

(d) Caviar or caviar substitutes prepared from fish eggs (heading 16.04). 2.- In this Chapter the term “pellets” means products which have been agglomerated either directly by compression or by the addition of a small

3.- Headings 03.05 to 03.08 do not cover flours, meals and pellets, fit for human consumption (heading 03.09).

1 5

0301.9100 - - Trout (Salmo trutta, Oncorhynchus mykiss, 11 Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster) Ctenopharyngodon idellus, Hypophthalmichthys spp.,Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.) 0301.9400 - - Atlantic and Pacific bluefin tunas (Thunnus 11 thynnus, Thunnus orientalis) 0301.9500 - - Southern bluefin tunas (Thunnus maccoyii) 11 and other fish meat of heading 03.04. subheadings 0302.91 to 0302.99: 0302.1100 - - Trout (Salmo trutta, Oncorhynchus mykiss, 11 Oncorhynchus clarki, Oncorhynchus, aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster) nerka,Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus) 0302.1400 - - Atlantic salmon (Salmo salar) and Danube 11 salmon (Hucho hucho) Cynoglossidae, Soleidae, Scophthalmidae and Citharidae), excluding edible fish offal of subheadings 0302.91 to 0302.99: 0302.2100 - - Halibut (Reinhardtius hippoglossoides, 11 Hippoglossus hippoglossus, Hippoglossus stenolepis) 1 6

(stripe-bellied bonito) (Katsuwonus pelamis), excluding edible fish offal of subheadings 0302.91 to 0302.99 : alalunga) (Katsuwonus pelamis) 0302.3500 - - Atlantic and Pacific bluefin tunas (Thunnus 11 thynnus, Thunnus orientalis) 0302.3600 - - Southern bluefin tunas (Thunnus maccoyii) 11 anchovies (Engraulis spp.), sardines (Sardina pilchardus, Sardinops spp.), sardinella (Sardinella spp.), brisling or sprats (Sprattus sprattus), mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus), Indian mackerels (Rastrelliger spp.), seerfishes (Scomberomorus spp.), jack and horse mackerel (Trachurus spp.), jacks, crevalles (Caranx spp.), cobia (Rachycentron canadum), silver pomfrets (Pampus spp.), Pacific saury (Cololabis saira), scads (Decapterus spp.), capelin (Mallotus villosus), swordfish (Xiphias gladius), Kawakawa (Euthynnus affinis), bonitos (Sarda spp.), marlins, sailfishes, spearfish (Istiophoridae), excluding edible fish offal of subheading 0302.91 to 0302.99 : 0302.4100 - - Herrings (Clupea harengus, Clupea pallasii) 11 - - Anchovies (Engraulis spp.) 0302.4300 - - Sardines (Sardina pilchardus, Sardinops 11 spp.), sardinella (sardinella spp.), brisling or sprats (Sprattus Sprattus) australasicus, Scomber japonicus) 0302.4500 - - Jack and horse mackerel (Trachurus spp.) 11 1 7

Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae, excluding edible fish offal of subheading 0302.91 to 0302.99 : macrocephalus) 0302.5400 - - Hake (Merluccius spp., Urophycis spp.) 11 0302.5500 - - Alaska Pollock (Theragra chalcogramma) 11 0302.5600 - - Blue whitings (Micromesistius poutassou, 11 Micromesistius australis) (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads (Channa spp.), excluding edible fish offal of subheading 0302.91 to 0302.99 : 0302.7200 - - Catfish (Pangasius spp., Silurus spp., Clarias 11 spp., Ictalurus spp.) Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.) subheading 0302.91 to 0302.99 : - Livers, roes, milt, fish fins, heads, tails, maws and other edible fish offal: 1 8

fish meat of heading 03.04. subheading 0303.91 to 0303.99: 0303.1100 - - Sockeye salmon (red salmon) (Oncorhynchus 20 nerka) gorbusha, Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus), excluding livers and roes: 0303.1300 - - Atlantic salmon (Salmo salar) and Danube 20 salmon(Hucho hucho) mykiss,Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster) (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus spp, Carassius spp, Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads (Channa spp.), excluding edible fish offal of subheading 0303.91 to 0303.99: 0303.2400 - - Catfish (Pangasius spp., Silurus spp., Clarias 20 spp., Ictalurus spp.) Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.) 1 9

Cynoglossidae, Soleidae, Scophthalmidae and Citharidae), excluding edible fish offal of subheading 0303.91 to 0303.99: 0303.3100 - - Halibut (Reinhardtius hippoglossoides, 20 Hippoglossus hippoglossus, Hippoglossus stenolepis) (stripe-bellied bonito) (Katsuwonus pelamis), excluding edible fish offal of subheadings 0303.91 to 0303.99 : alalunga) (Katsuwonus pelamis) 0303.4500 - - Atlantic and pacific bluefin tunas (Thunnus 20 thynnus, Thunnus orientalis) 0303.4600 - - Southern bluefin tunas (Thunnus maccoyii) 20 anchovies (Engraulis spp.), sardines (Sardina pilchardus, Sardinops spp.), sardinella (Sardinella spp.), brisling or sprats (Sprattus sprattus), mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus), Indian mackerels (Rastrelliger spp.), seerfishes (Scomberomorus spp.), jack and horse mackerel (Trachurus spp.), jacks, crevalles (Caranx spp.), cobia (Rachycentron canadum), silver pomfrets (Pampus spp.), Pacific saury (Cololabis saira), scads (Decapterus spp.), capelin (Mallotus villosus), swordfish (Xiphias gladius), Kawakawa (Euthynnus affinis), bonitos (Sarda spp.), marlins, sailfishes, spearfish (Istiophoridae), excluding edible fish offal of subheading 0303.91 to 0303.99: 2 0

0303.5100 - - Herrings (Clupea harengus, Clupea pallasii) 20 0303.5300 - - Sardines (Sardina pilchardus, Sardinops 20 spp.), sardinella (Sardinella spp.), brisling or sprats (Sprattus sprattus) australasicus, Scomber japonicus) 0303.5500 - - Jack and horse mackerel (Trachurus spp.) 20 Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae, excluding edible fish offal of subheading 0303.91 to 0303.99: macrocephalus) 0303.6600 - - Hake (Merluccius spp., Urophycis spp.) 20 0303.6700 - - Alaska Pollock (Theragra chalcogramma) 20 0303.6800 - - Blue whitings (Micromesistius poutassou, 20 Micromesistius australis) subheading 0303.91 to 0303.99: Dicentrarchus punctatus) - Livers, roes, milt, fish fins, heads, tails, maws and other edible fish offal: not minced), fresh, chilled or frozen. 2 1

Fresh or chilled fillets of tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads (Channa spp.): 0304.3200 - - Catfish (Pangasius spp., Silurus spp., Clarias 20 spp., Ictalurus spp.) Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus), Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho) 0304.4200 - - Trout (Salmo trutta, Oncorhynchus mykiss, 20 Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster) Cynoglossidae, Soleidae, Scophthalmidae and Citharidae) Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Moridae and Muraenolepididae (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus spp., Carassius spp., Ctenopharyngodon idellus,Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.), eels (Anguilla spp.), Nile 2 2

perch (Lates niloticus) and snakeheads (Channa spp.) Euclichthyidae, Gadidae, Macrouridae, elanonidae, Merlucciidae, Moridae and Muraenolepididae catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus,Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads (Channa spp.): 0304.6200 - - Catfish (Pangasius spp., Silurus spp., Clarias 20 spp., Ictalurus spp.) Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae: macrocephalus) 0304.7400 - - Hake (Merluccius spp., Urophycis spp.) 20 0304.7500 - - Alaska Pollock (Theragra chalcogramma) 20 Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus), Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho) 2 3

0304.8200 - - Trout (Salmo trutta, Oncorhynchus mykiss, 20 Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster) Cynoglossidae, Soleidae, Scophthalmidae and Citharidae) 0304.8600 - - Herrings (Clupea harengus, Clupea pallasii) 20 0304.8700 - -Tunas (of the genus Thunnus), skipjack tuna 20 (stripe-bellied bonito) (Katsuwonus pelamis) 0304.8800 - - Dogfish, other sharks, rays and skates 20 (Rajidae) (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus spp., Carassius spp., Ctenopharyngodon idellus,Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads (Channa spp.) 0304.9400 - - Alaska Pollock (Theragra chalcogramma) 20 Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae, other than Alaska Pollock (Theragra chalcogramma) whether or not cooked before or during the smoking process. 0305.2000 - Livers, roes and milt of fish, dried, smoked, 11 salted or in brine 2 4

smoked: (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus spp., Carassius spp., Ctenopharyngodon idellus,Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads (Channa spp.) Euclichthyidae, Gadidae, Macrouridae, Melanonidae,Merlucciidae, Moridae and Muraenolepididae - Smoked fish, including fillets, other than edible fish offal: nerka,Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus), Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho) - - Herrings (Clupea harengus, Clupea pallasii) 0305.4300 - - Trout (Salmo trutta, Oncorhynchus mykiss, 11 Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster) (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.),eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads (Channa spp.) 2 5

Dried fish, other than edible fish offal, whether or not salted but not smoked: macrocephalus) (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads (Channa spp.) Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae, other than cod (Gadus morhua, Gadus ogac, Gadus macrocephalus) 0305.5400 - - Herrings (Clupea harengus, Clupea pallasii), 11 anchovies (Engraulis spp.), sardines (Sardina pilchardus, Sardinops spp.), sardinella (Sardinella spp.), brisling or sprats (Sprattus sprattus), mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus), Indian mackerels (Rastrelliger spp.), seerfishes (Scomberomorus spp.), jack and horse mackerel (Trachurus spp.), jacks, crevalles (Caranx spp.), cobia (Rachycentron canadum), silver pomfrets (Pampus spp.), Pacific saury (Cololabis saira), scads (Decapterus spp.), capelin (Mallotus villosus), swordfish (Xiphias gladius), Kawakawa (Euthynnus affinis), bonitos (Sarda spp.), marlins, sailfishes, spearfish (Istiophoridae) brine, other than edible fish offal: 0305.6100 - - Herrings (Clupea harengus,Clupea pallasii) 11 macrocephalus) 2 6

(Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.),eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads (Channa spp.) fish offal: fresh, chilled, frozen, dried, salted or in brine; smoked crustaceans, whether in shell or not, whether or not cooked before or during the smoking process; crustaceans, in shell, cooked by steaming or by boiling in water, whether or not chilled, frozen, dried, salted or in brine. (Palinurus spp., Panulirus spp., Jasus spp.) 0306.1500 - - Norway lobsters (Nephrops norvegicus) 11 0306.1600 - - Cold-water shrimps and prawns (Pandalus 11 spp., Crangon crangon) (Palinurus spp.,Panulirus spp., Jasus spp.) 0306.3400 - - Norway lobsters (Nephrops norvegicus) 11 0306.3500 - - Cold-water shrimps and prawns (Pandalus 11 spp., Crangon crangon) 2 7

(Palinurus spp.,Panulirus spp., Jasus spp.) 0306.9400 - - Norway lobsters (Nephrops norvegicus) 11 03.07 Molluscs, whether in shell or not, live, fresh, chilled, frozen, dried, salted or in brine; smoked molluscs, whether in shell or not, whether or not cooked before or during the smoking process. Pectinidae : Arcticidae, Cardiidae, Donacidae, Hiatellidae, Mactridae, Mesodesmatidae, Myidae, Semelidae, Solecurtidae, Solenidae, Tridacnidae and Veneridae): 2 8

(Strombus spp.): 0307.8100 - - Live, fresh or chilled abalone (Haliotis spp.) 3 0307.8200 - - Live, fresh or chilled stromboid conchs 3 (Strombus spp.) 0307.8400 - - Frozen stromboid conchs (Strombus spp.) 3 and molluscs, live, fresh, chilled, frozen, dried, salted or in brine; smoked aquatic invertebrates other than crustaceans and molluscs, whether or not cooked before or during the smoking process. Holothuroidea): Paracentrotus lividus, Loxechinus albus, Echinus esculentus): crustaceans, molluscs and other aquatic invertebrates, fit for human consumption.

2 9

Chapter 4 Dairy produce; birds’ eggs; natural honey; edible products of animal origin, not elsewhere specified or included Notes. 1.- The expression “milk” means full cream milk or partially or completely skimmed milk. 2.- For the purposes of heading 04.03, yogurt may be concentrated or flavoured and may contain added sugar or other sweetening matter, fruit, nuts, cocoa, chocolate, spices, coffee or coffee extracts, plants, parts of plants, cereals or bakers’ wares, provided that any added substance is not used for the purpose of replacing, in whole or in part, any milk constituent, and the product retains the essential character of yogurt. 3.- For the purposes of heading 04.05 :

(a) The term “butter” means natural butter, whey butter or recombined butter (fresh, salted or rancid, including canned butter) derived exclusively from milk, with a milk fat content of 80% or more but not more than 95% by weight, a maximum milk solids-not-fat content of 2% by weight and a maximum water content of 16% by weight. Butter does not contain added emulsifiers, but may contain sodium chloride, food colours, neutralising salts and cultures of harmless lactic-acid-producing bacteria.

(b) The expression “dairy spreads” means a spreadable emulsion of the water-in-oil type, containing milkfat as the only fat in the product, with a milk fat content of 39% or more but less than 80% by weight. 4.- Products obtained by the concentration of whey and with the addition of milk or milkfat are to be classified as cheese in heading 04.06 provided that they have the three following characteristics:

(a) a milk fat content, by weight of the dry matter, of 5 % or more;

(b) a dry matter content, by weight, of at least 70 % but not exceeding 85%; and

(a) Non-living insects, unfit for human consumption (heading 05.11);

(b) Products obtained from whey, containing by weight more than 95 % lactose, expressed as anhydrous lactose calculated on the dry matter (heading 17.02);

(c) Products obtained from milk by replacing one or more of its natural constituents (for example, butyric fats) by another substance (for example, oleic fats) (heading 19.01 or 21.06); or

(d) Albumins (including concentrates of two or more whey proteins, containing by weight more than 80 % whey proteins, calculated on the dry matter) (heading 35.02) or globulins (heading 35.04). 6.- For the purposes of heading 04.10, the term “insects” means edible non-living insects, whole or in parts, fresh, chilled, frozen, dried, smoked, salted or in brine, as well as flours and meals of insects, fit for human consumption. However, it does not cover edible non-living insects otherwise prepared or preserved (generally Section IV). 3 0

1.- For the purposes of subheading 0404.10, the expression “modified whey” means products consisting of whey constituents, that is, whey from which all or part of the lactose, proteins or minerals have been removed, whey to which natural whey constituents have been added, and products obtained by mixing

2.- For the purposes of subheading 0405.10 the term “butter” does not include dehydrated butter or ghee (subheading 0405.90).

containing added sugar or other sweetening matter. 0401.1000 - Of a fat content, by weight, not exceeding 1 % 20 0401.2000 - Of a fat content, by weight, exceeding 1 % but 20 not exceeding 6 % 0401.4000 - Of a fat content, by weight, exceeding 6 % but 20 not exceeding 10% 0401.5000 - Of a fat content, by weight, exceeding 10 % 20 added sugar or other sweetening matter. 0402.1000 - In powder, granules or other solid forms, of a 20 fat content, by weight, not exceeding 1.5 % fat content, by weight, exceeding 1.5 %: sweetening matter sweetening matter kephir and other fermented or acidified milk and cream, whether or not concentrated or containing added sugar or other sweetening matter or flavoured or containing added fruit, nuts or cocoa. 3 1

containing added sugar or other sweetening matter; products consisting of natural milk constituents, whether or not containing added sugar or other sweetening matter, not elsewhere specified or included. concentrated or containing added sugar or other sweetening matter: milk; dairy spread. including whey cheese, and curd: 0406.3000 - Processed cheese, not grated or powdered 20 containing veins produced by Penicillium roqueforti cooked. 0407.1100 - - Of fowls of the species Gallus domesticus 11 (chicken) 0407.2100 - - Of fowls of the species Gallus domesticus 3 (chicken) 3 2

fresh, dried, cooked by steaming or by boiling in water, moulded, frozen or otherwise preserved, whether or not containing added sugar or other sweetening matter. origin, not elsewhere specified or included.

Chapter 5

Products of animal origin, not elsewhere specified or included

(a) Edible products (other than guts, bladders and stomachs of animals, whole and pieces thereof, and animal blood, liquid or dried);

(b) Hides or skins (including furskins) other than goods of heading 05.05 and parings and similar waste of raw hides or skins of heading 05.11 (Chapter 41 or 43);

(d) Prepared knots or tufts for broom or brush making (heading 96.03). 2.- For the purposes of heading 05.01, the sorting of hair by length (provided the root ends and tip ends respectively are not arranged together) shall be 3.- Throughout the Nomenclature, elephant, hippopotamus, walrus, narwhal and wild boar tusks, rhinoceros horns and the teeth of all animals are regarded as 4.- Throughout the Nomenclature, the expression “horsehair” means hair of the manes or tails of equine or bovine animals. Heading 05.11 covers, inter alia, horsehair and horsehair waste, whether or not put up as a layer with or

3 3

washed or scoured; waste of human hair. badger hair and other brush making hair; waste of such bristles or hair. 0502.1000 - Pigs’, hogs’ or boars bristles and hair and 20 waste thereof (other than fish), whole and pieces thereof, fresh, chilled, frozen, salted, in brine, dried or smoked. feathers or down, feathers and parts of feathers (whether or not with trimmed edges) and down, not further worked than cleaned, disinfected or treated for preservation; powder and waste of feathers or parts of feathers. 0505.1000 - Feathers of a kind used for stuffing; down 3 simply prepared (but not cut to shape), treated with acid or degelatinised; powder and waste of these products. whalebone hair, horns, antlers, hooves, nails, claws and beaks, unworked or simply prepared but not cut to shape; powder and waste of these products. simply prepared but not otherwise worked; shells of molluscs, crustaceans or echinoderms and cuttle- bone, unworked or simply prepared but not cut to shape, powder and waste thereof. 3 4

cantharides; bile, whether or not dried; glands and other animal products used in the preparation of pharmaceutical products, fresh, chilled, frozen or otherwise provisionally preserved. included; dead animals of Chapter 1 or 3, unfit for human consumption. other aquatic invertebrates; dead animals of Chapter 3: 0511.9920 - - - Horsehair and horsehair waste, whether or 20 not put up as a layer with or without supporting material

Section II

VEGETABLE PRODUCTS

1.- In this Section the term “pellets” means products which have been agglomerated either directly by compression or by the addition of a binder in a

Chapter 6

Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage

1.- Subject to the second part of heading 06.01, this Chapter covers only live trees and goods (including seedling vegetables) of a kind commonly supplied 3 5

by nursery gardeners or florists for planting or for ornamental use; nevertheless it does not include potatoes, onions, shallots, garlic or other 2.- Any reference in heading 06.03 or 06.04 to goods of any kind shall be construed as including a reference to bouquets, floral baskets, wreaths and similar articles made wholly or partly of goods of that kind, account not being taken of accessories of other materials. However, these headings do not include collages or similar decorative plaques of heading 97.01.

crowns and rhizomes, dormant,in growth or in flower; chicory plants and roots other than roots of heading 12.12. and rhizomes dormant: 0601.2000 - Bulbs, tubers, tuberous roots, corms, crowns 3 and rhizomes, in growth or in flower; chicory plants and roots cuttings and slips; mushroom spawn. 0602.2000 - Trees, shrubs and bushes, grafted or not, of 3 kinds which bear edible fruits or nuts 0602.3000 - Rhododendrons and azaleas, grafted or not 3 suitable for bouquets or for ornamental purposes, fresh, dried, dyed, bleached, impregnated or otherwise prepared. 3 6

(1) (2) (3) (4) 06.04 Foliage, branches and other parts of plants, without flowers or flower buds, and grasses, mosses and lichens, being goods of a kind suitable for bouquets or for ornamental purposes, fresh, dried, dyed, bleached, impregnated or otherwise prepared. 0604.2000 - Fresh 16 0604.9000 - Other 16 Chapter 7 Edible vegetables and certain roots and tubers Notes. 1.- This Chapter does not cover forage products of heading 12.14. 2.- In headings 07.09, 07.10, 07.11 and 07.12 the word “vegetables” includes edible mushrooms, truffles, olives, capers, marrows, pumpkins, aubergines, sweet corn (Zea mays var. saccharata), fruits of the genus Capsicum or of the genus Pimenta, fennel, parsley, chervil, tarragon, cress and sweet marjoram (Majorana hortensis or Origanum majorana). 3.- Heading 07.12 covers all dried vegetables of the kinds falling in headings 07.01 to 07.11, other than:

(a) dried leguminous vegetables, shelled (heading 07.13);

(b) sweet corn in the forms specified in headings 11.02 to 11.04;

(d) flour, meal and powder of the dried leguminous vegetables of heading 07.13 (heading 11.06). 4.- However, dried or crushed or ground fruits of the genus Capsicum or of the genus Pimenta are excluded from this Chapter (heading 09.04). 5.- Heading 07.11 applies to vegetables which have been treated solely to ensure their provisional preservation during transport or storage prior to use (for example, by sulphur dioxide gas, in brine, in sulphur water or in other preservative solutions), provided they remain unsuitable for immediate consumption in that state. 3 7

alliaceous vegetables, fresh or chilled. similar edible brassicas, fresh or chilled. (Cichorium spp.), fresh or chilled. var.foliosum) celeriac, radishes and similar edible roots, fresh or chilled. unshelled, fresh or chilled. 3 8

Tricholoma magnivelare, Tricholoma anatolicum, Tricholoma dulciolens, Tricholoma caligatum) 0709.6000 - Fruits of the genus Capsicum or of the genus 3 Pimenta spinach (garden spinach) spp.) steaming or boiling in water), frozen. spinach (garden spinach) unsuitable in that state for immediate consumption. 0711.9000 - Other vegetables; mixtures of vegetables 16 or in powder, but not further prepared. fungi (Tremella spp.)and truffles: 3 9

0712.9000 - Other vegetables; mixtures of vegetables 16 whether or not skinned or split. (L.)Hepper or Vigna radiata (L.)Wilczek 0713.3200 - - Small red (Adzuki) beans (Phaseolus or vigna 3 angularis) 0713.3300 - - Kidney beans, including white pea beans 3 (Phaseolus vulgaris) Voandzeia subterranea) 0713.5000 - Broad beans (Vicia faba var. major) and horse 3 beans(Vicia faba var. equina, Vicia faba var.minor) artichokes, sweet potatoes and similar roots and tubers with high starch or inulin content, fresh, chilled, frozen or dried, whether or not sliced or in the form of pellets; sago pith. 4 0

Chapter 8

Edible fruit and nuts; peel of citrus fruit or melons

1.- This Chapter does not cover inedible nuts or fruits.

2.- Chilled fruits and nuts are to be classified in the same headings as the

3.- Dried fruit or dried nuts of this Chapter may be partially rehydrated, or treated

(a) For additional preservation or stabilisation (for example., by moderate heat treatment, sulphuring, the addition of sorbic acid or potassium sorbate),

(b) To improve or maintain their appearance (for example, by the addition of vegetable oil or small quantities of glucose syrup), provided that they retain the character of dried fruit or dried nuts.

4.- Heading 08.12 applies to fruit and nuts which have been treated solely to ensure their provisional preservation during transport or storage prior to use (for example, by sulphur dioxide gas, in brine, in sulphur water or in other preservative solutions), provided they remain unsuitable for immediate consumption in that state.

or dried, whether or not shelled or peeled. 4 1

shelled or peeled. mangoes and mangosteens, fresh or dried. 4 2

satsumas); clementines,wilkings and similar citrus hybrids: satsumas) 0805.5000 - Lemons (Citrus limon, Citrus limonum) and 20 limes (Citrus aurantifolia,Citrus latifolia) (papayas), fresh. 4 3

nectarines), plums and sloes, fresh. 0810.2000 - Raspberries, blackberries, mulberries and 20 loganberries 0810.3000 - Black, white or red currants and gooseberries 20 0810.4000 - Cranberries, bilberries and other fruits of the 20 genus Vaccinium steaming or boiling in water,frozen, whether or not containing added sugar or other sweetening matter. loganberries, black, white or red currants and gooseberries unsuitable in that state for immediate consumption. 08.13 Fruit, dried, other than that of headings 08.01 to 08.06; mixtures of nuts or dried fruits of this Chapter. 4 4

0813.5000 - Mixtures of nuts or dried fruits of this Chapter 20 watermelons) fresh, frozen, dried or provisionally preserved in brine, in sulphur water or in other preservative solutions.

Chapter 9

Coffee, tea, maté and spices

1.- Mixtures of the products of headings 09.04 to 09.10 are to be classified as

(a) Mixtures of two or more of the products of the same heading are to be

(b) Mixtures of two or more of the products of different headings are to be

The addition of other substances to the products of headings 09.04 to 09.10 (or to the mixtures referred to in paragraph (a) or (b) above) shall not affect their classification provided the resulting mixtures retain the essential character of the goods of those headings. Otherwise such mixtures are no classified in this Chapter; those constituting mixed condiments or mixed

2.- This Chapter does not cover Cubeb pepper (Piper cubeba) or other products

4 5

decaffeinated; coffee husks and skins; coffee substitutes containing coffee in any proportion. packings of a content not exceeding 3 kg 0902.3000 - Black tea (fermented) and partly fermented tea, 11 in immediate packings of a content not exceeding 3 kg fermenteded tea: 0902.4020 - - - Black tea in a packing exceeding 3 kg 11 or ground fruits of the genus Capsicum or of the genus Pimenta. Pimenta: 4 6

0906.1100 - - Cinnamon (Cinnamomum zeylanicum Blume) 3 cumin or caraway; juniper berries. juniper berries: bay leaves, curry and other spices. 4 7

0910.9100 - - Mixtures referred to in Note 1 (b) to this 16 Chapter

Chapter 10

Cereals

1.- (A) The products specified in the headings of this Chapter are to be classified in those headings only if grains are present, whether or not in the ear or

(B) The Chapter does not cover grains which have been hulled or otherwise worked. However, rice, husked, milled, polished, glazed, parboiled or broken remains classified in heading 10.06. Similarly, quinoa from which the pericarp has been wholly or partly removed in order to separate the saponin, but which has not undergone any other processes, remains classified in heading 10.08.

2.- Heading 10.05 does not cover sweet corn (Chapter 7).

1- The term “durum wheat” means wheat of the Triticum durum species and the hybrids derived from the inter-specific crossing of Triticum durum which have the same number (28) of chromosomes as that species.

4 8

not polished or glazed: cereals.

4 9

Chapter 11

Products of the milling industry; malt; starches; inulin; wheat gluten

(a) Roasted malt put up as coffee substitutes (heading 09.01 or 21.01);

(b) Prepared flours, groats, meals or starches of heading 19.01;

(d) Vegetables, prepared or preserved, of heading 20.01, 20.04 or 20.05;

(f) Starches having the character of perfumery, cosmetic or toilet 2.- (A) Products from the milling of the cereals listed in the table below fall in this Chapter if they have, by weight on the dry product:

(a) a starch content (determined by the modified Ewers polarimetric method) exceeding that indicated in Column (2); and

(b) an ash content (after deduction of any added minerals) not exceeding that indicated in Column (3).

Otherwise, they fall in heading 23.02. However, germ of cereals, whole, rolled, flaked or ground, is always classified in heading 11.04.

(B) Products falling in this Chapter under the above provisions shall be classified in heading 11.01 or 11.02 if the percentage passing through a woven metal wire cloth sieve with the aperture indicated in Column (4) or (5) is not less, by weight, than that shown against the cereal concerned.

Otherwise, they fall in heading 11.03 or 11.04.

3.- For the purposes of heading 11.03, the terms “groats” and “meal” mean products obtained by the fragmentation of cereal grains, of which: 5 0

(a) in the case of maize (corn) products, at least 95 % by weight passes through a woven metal wire cloth sieve with an aperture of 2 mm;

(b) in the case of other cereal products, at least 95 % by weight passes through a woven metal wire cloth sieve with an aperture of 1.25 mm. hulled, rolled, flaked, pearled, sliced or kibbled), except rice of heading 10.06; germ of cereals, whole, rolled, flaked or ground. pearled, sliced or kibbled): 1104.3000 - Germ of cereals, whole, rolled, flaked or ground 16 pellets of potatoes. leguminous vegetables of heading 07.13, of sago or of roots or tubers of heading 07.14 or of the products of Chapter 8. 1106.1000 - Of the dried leguminous vegetables of heading 16 07.13 1106.2000 - Of sago or of roots or tubers of heading 07.14 16 5 1

Chapter 12

Oil seeds and oleaginous fruits; miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodder

1.- Heading 12.07 applies, inter alia, to palm nuts and kernels, cotton seeds, castor oil seeds, sesamum seeds, mustard seeds, safflower seeds, poppy seeds and shea nuts (karite nuts).It does not apply to products of heading 08.01 or 08.02 or to olives (Chapter 7 or Chapter 20). 2.- Heading 12.08 applies not only to non-defatted flours and meals but also to flours and meals which have been partially defatted or defatted and wholly or partially refatted with their original oils. It does not, however, apply to residues of headings 23.04 to 23.06.

3.- For the purposes of heading 12.09, beet seeds, grass and other herbage seeds, seeds of ornamental flowers, `vegetable seeds, seeds of forest trees, seeds of fruit trees, seeds of vetches (other than those of the species Vicia faba) or of lupines are to be regarded as “seeds of a kind used for sowing”.

Heading 12.09 does not, however, apply to the following even if for sowing:

4.- Heading 12.11 applies, inter alia, to the following plants or parts thereof: basil, borage, ginseng, hyssop, liquorice, all species of mint, rosemary, rue, sage

5 2

Heading 12.11 does not, however, apply to:

(b) Perfumery, cosmetic or toilet preparations of Chapter 33; or

5.- For the purposes of heading 12.12, the term “seaweeds and other algae” does not include:

1.- For the purposes of subheading 1205.10, the expression “low erucic acid rape or colza seeds” means rape or colza seeds yielding a fixed oil which has an erucic acid content of less than 2% by weight and yielding a solid component which contains less than 30 micromoles of glucosinolates per gram.”

cooked, whether or not shelled or broken. whether or not broken. 5 3

fruits, other than those of mustard. sowing. 1209.2400 - - Kentucky blue grass (Poa pratensis L.) seeds 3 1209.2500 - - Rye grass (Lolium multiflorum Lam., Lolium 3 perenne L.) seeds principally for their flowers ground, powdered or in the form of pellets; lupulin. 1210.1000 - Hop cones, neither ground nor powdered, nor 3 in the form of pellets 5 4

1210.2000 - Hop cones, ground powdered or in the form of 3 pellets; lupulin and fruits), of a kind used primarily in perfumery, in pharmacy or for insecticidal, fungicidal or similar purposes, fresh, chilled, frozen or dried, whether or not cut, crushed or powdered. sugar beet and sugar cane, fresh, chilled, frozen or dried, whether or not ground; fruit stones and kernels and other vegetable products (including unroasted chicory roots of the variety Cichorium intybus sativum) of a kind used primarily for human consumption, not elsewhere specified or included. or not chopped, ground, pressed or in the form of pellets. lucerne (alfalfa), clover, sainfoin, forage kale, lupines, vetches and similar forage products, whether or not in the form of pellets.

5 5

Chapter 13

lac; gums, resins and other vegetable saps and extracts

1.- Heading 13.02 applies, inter alia, to liquorice extract and extract of pyrethrum,

(a) Liquorice extract containing more than 10 % by weight of sucrose or put up as confectionery (heading 17.04);

(d) Vegetable saps or extracts constituting alcoholic beverages (Chapter

(e) Camphor, glycyrrhizin or other products of heading 29.14 or 29.38;

(f) Concentrates of poppy straw containing not less than 50 % by weight of alkaloids (heading 29. 39);

(g) Medicaments of heading 30.03 or 30.04 or blood-grouping reagents (heading 38.22);

(h) Tanning or dyeing extracts (heading 32.01 or 32.03);

(ij) Essential oils, concretes, absolutes, resinoids, extracted oleoresins, aqueous distillates or aqueous solutions of essential oils or preparations based on odoriferous substances of a kind used for the

(k) Natural rubber, balata, gutta-percha, guayule, chicle or similar natural

oleoresins (for example, balsams). substances, pectinates and pectates; agar- agar and other mucilages and thickeners, whether or not modified, derived from vegetable products. 1302.2000 - Pectic substances, pectinates and pectates 16 5 6

modified, derived from vegetable products: modified, derived from locust beans, locust bean seeds or guar seeds:

Chapter 14

Vegetable plaiting materials; vegetable products not elsewhere specified or included

1.- This Chapter does not cover the following products which are to be classified in Section XI: vegetable materials or fibres of vegetable materials of a kind used primarily in the manufacture of textiles, however prepared, or other vegetable materials which have undergone treatment so as to render them 2.- Heading 14.01 applies, inter alia, to bamboos (whether or not split, sawn lengthwise, cut to length, rounded at the ends, bleached, rendered non- inflammable, polished or dyed), split osier, reeds and the like, to rattan cores and to drawn or split rattans. The heading does not apply to chipwood

3.- Heading 14.04 does not apply to wood wool (heading 44.05) and prepared for plaiting (for example, bamboos, rattans, reeds, rushes, osier, raffia, cleaned, bleached or dyed cereal straw, and lime bark). 5 7

or included. primarily as stuffing or as padding (for example, kapok, vegetable hair and eel-grass), whether or not put up as a layer with or without supporting material. primarily in brooms or in brushes (for example, broomcorn, piassava, couch-grass and istle), whether or not in hanks or bundles: technicum)

SECTION III

ANIMAL, VEGETABLE OR MICROBIAL FATS AND OILS AND THEIR CLEAVAGE PRODUCTS; PREPARED EDIBLE FATS; ANIMAL OR VEGETABLE WAXES

Chapter 15

Animal, vegetable or microbial fats and oils and their cleavage products; prepared edible fats; animal or vegetable waxes

Notes.

1.- This Chapter does not cover:

(d) Greaves (heading 23.01) or residues of headings 23.04 to 23.06;

(e) Fatty acids, prepared waxes, medicaments, paints, varnishes, soap, perfumery, cosmetic or toilet preparations, sulphonated oils or other goods of Section VI; or 5 8

2.- Heading 15.09 does not apply to oils obtained from olives by solvent

3.- Heading 15.18 does not cover fats or oils or their fractions, merely denatured, which are to be classified in the heading appropriate to the corresponding

4.- Soap-stocks, oil foots and dregs, stearin pitch, glycerol pitch and wool grease

For the purposes of subheading 1509.30, virgin olive oil has a free acidity expressed as oleic acid not exceeding 2.0 g/ 100 g and can be distinguished from the other virgin olive oil categories according to the characteristics indicated in the Codex Alimentarius Standard 33-1981.

2.- For the purposes of subheadings 1514.11 and 1514.19, the expression “low erucic acid rape or colza oil” means the fixed oil which has an erucic acid content of less than 2 % by weight.

other than that of heading 02.09 or 15.03. other than those of heading 15.03. and tallow oil, not emulsified or mixed or otherwise prepared. marine mammals, whether or not refined, but not chemically modified. 1504.2000 - Fats and oils and their fractions, of fish, 3 other than liver oils 1504.3000 - Fats and oils and their fractions, of marine 3 mammals therefrom (including lanolin). 5 9

fractions, whether or not refined, but not chemically modified. or not refined, but not chemically modified. 1507.1000 - Crude oil, whether or not degummed Rs.10550/ MT or not refined, but not chemically modified. refined, but not chemically modified. solely from olives, whether or not refined, but not chemically modified, including blends of these oils or fractions with oils or fractions of heading 15.09. refined, but not chemically modified. oil and fractions thereof, whether or not refined, but not chemically modified. fractions thereof: 6 0

1512.2100 - - Crude oil, whether or not gossypol has Rs.15000/MT been removed oil and fractions thereof, whether or not refined, but not chemically modified. thereof: thereof, whether or not refined, but not chemically modified. fractions: and oils (including jojoba oil) and their fractions, whether or not refined, but not chemically modified. 1515.6000 - Microbial fats and oils and their fractions Rs.9050/MT oils and their fractions, partly or wholly hydrogenated, inter-esterified, re- esterified or elaidinised, whether or not refined, but not further prepared. 1516.1000 - Animal fats and oils and their fractions Rs.10200/MT 1516.2010 - - - Vegetable fats and their fractions Rs.10200/MT 6 1

1516.2020 - - - Vegetable oils and their fractions Rs.10200/MT 1516.3000 - Microbial fats and oils and their fractions Rs.10200/MT preparations of animal, vegetable or microbial fats or oils or of fractions of different fats or oils of this Chapter, other than edible fats and oils or their fractions of heading 15.16. 1517.1000 - Margarine, excluding liquid margarine Rs.10800/MT 1518.0000 Animal, vegetable or microbial fats and Rs.10800/MT oils and their fractions, boiled, oxidised, dehydrated, sulphurised, blown, polymerised by heat in vacuum or in inert gas or otherwise chemically modified, excluding those of heading 15.16; inedible mixtures or preparations of animal, vegetable or microbial fats or oils or of fractions of different fats or oils of this Chapter, not elsewhere specified or included. [15.19] glycerol lyes. triglycerides), beeswax, other insect waxes and spermaceti, whether or not refined or coloured. treatment of fatty substances or animal or vegetable waxes.

SECTION IV

PREPARED FOODSTUFFS; BEVERAGES, SPIRITS AND VINEGAR; TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES; PRODUCTS, WHETHER OR NOT CONTAINING NICOTINE, INTENDED FOR INHALATION WITHOUT COMBUSTION; 6 2

OTHER NICOTINE CONTAINING PRODUCTS INTENDED FOR THE INTAKE OF NICOTINE INTO THE HUMAN BODY Note. 1.- In this Section the term “pellets” means products which have been agglomerated either directly by compression or by the addition of a binder in a proportion not exceeding 3% by weight. Chapter 16 Preparations of meat, of fish, of crustaceans, molluscs or other aquatic invertebrates, or of insects Notes. 1.- This Chapter does not cover meat, meat offal, fish, crustaceans, molluscs or other aquatic invertebrates, as well as insects, prepared or preserved by the processes specified in Chapter 2 or 3, Note 6 to Chapter 4 or in heading 05.04. 2.- Food preparations fall in this Chapter provided that they contain more than 20 % by weight of sausage, meat, meat offal, blood, insects, fish or crustaceans, molluscs or other aquatic invertebrates, or any combination thereof. In cases where the preparation contains two or more of the products mentioned above, it is classified in the heading of Chapter 16 corresponding to the component or components which predominate by weight. These provisions do not apply to the stuffed products of heading 19.02 or to the preparations of heading 21.03 or 21.04. Subheading Notes. 1.- For the purposes of subheading 1602.10, the expression “homogenised preparations” means preparations of meat, meat offal, blood or insects, finely homogenised, put up for retail sale as food suitable for infants or young children or for dietetic purposes, in containers of a net weight content not exceeding 250 g. For the application of this definition no account is to be taken of small quantities of any ingredients which may have been added to the preparation for seasoning, preservation or other purposes. These preparations may contain a small quantity of visible pieces of meat, meat offal or insects. This subheading takes precedence over all other subheadings of heading 16.02. 2.- The fish, crustaceans, molluscs and other aquatic invertebrates specified in the subheadings of heading 16.04 or 16.05 under their common names only, are of the same species as those mentioned in Chapter 3 under the same name. 6 3

1601.0000 Sausages and similar products, of meat, meat 20 offal, blood or insects; food preparations based on these products. blood or insects. 1602.3200 - - Of fowls of the species Gallus domesticus 20 (chicken) 1602.9000 - Other, including preparations of blood of any 20 animal crustaceans, molluscs or other aquatic invertebrates. substitutes prepared from fish eggs. 1604.1300 - - Sardines, sardinella and brisling or sprats 20 1604.1400 - - Tunas, skipjack tuna and bonito (Sarda spp.) 20 6 4

invertebrates, prepared or preserved.

Sugars and sugar confectionery

(a) Sugar confectionery containing cocoa (heading 18.06);

(b) Chemically pure sugars (other than sucrose, lactose, maltose, glucose and fructose) or other products of heading 29.40; or

1.- For the purposes of subheadings 1701.12, 1701.13 and 1701.14 “raw sugar” means sugar whose content of sucrose by weight, in the dry state, corresponds to a polarimeter reading of less than 99.5o . 6 5

2.- Subheading 1701.13 covers only cane sugar obtained without centrifugation, whose content of sucrose by weight, in the dry state, corresponds to a polarimeter reading of 69 o or more but less than 93o. The product contains only natural anhedral microcrystals, of irregular shape, not visible to the naked eye, which are surrounded by residues of molasses and other constituents of sugar cane.

sucrose, in solid form. colouring matter: this Chapter: 1701.9100 - - Containing added flavouring or colouring matter 11 lactose, maltose, glucose and fructose, in solid form; sugar syrups not containing added flavouring or colouring matter; artificial honey, whether or not mixed with natural honey; caramel. expressed as anhydrous lactose, calculated on the dry matter: 6 6

1702.3000 - Glucose and glucose syrup, not containing 20 fructose or containing in the dry state less than 20 % by weight of fructose 1702.4000 - Glucose and glucose syrup, containing in the dry 20 state at least 20 % but less than 50 % by weight of fructose, excluding invert sugar. 1702.6000 - Other fructose and fructose syrup, containing in 20 the dry state more than 50 % by weight of fructose, excluding invert sugar. - Other, including invert sugar and other sugar and sugar syrup blends containing in the dry state 50 % by weight of fructose: refining of sugar. chocolate), not containing cocoa. 1704.1000 - Chewing gum, whether or not sugar- coated 20

Chapter 18

Cocoa and cocoa preparations

1.- This Chapter does not cover:

(a) Food preparations containing more than 20 % by weight of sausage, meat, meat offal, blood, insects, fish or crustaceans, molluscs or other aquatic invertebrates, or any combination thereof (Chapter 16);

(b) Preparations of headings 04.03, 19.01, 19.02, 19.04, 19.05, 21.05, 22.02, 22.08, 30.03 or 30.04.

6 7

2.- Heading 18.06 includes sugar confectionery containing cocoa and, subject to Note 1 to this Chapter, other food preparations containing cocoa.

roasted. waste. 1805.0000 Cocoa powder, not containing added sugar or 11 other sweetening matter. containing cocoa. 1806.1000 - Cocoa powder, containing added sugar or other 20 sweetening matter weighing more than 2kg or in liquid, paste, powder, granular or other bulk form in containers or immediate packings, of a content exceeding 2kg: 1806.2020 - - - Chocolate crumbs in packing of 25kg or more 11 in powder, granules or briquettes.

Chapter 19

Preparations of cereals, flour, starch or milk; pastry cooks’ products

(a) Except in the case of stuffed products of heading 19.02, food preparations containing more than 20 % by weight of sausage, meat, 6 8

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

(b) Biscuits or other articles made from flour or from starch, specially

(a) The term “groats” means cereal groats of Chapter 11;

(2) Flour, meal and powder of vegetable origin of any Chapter, other than flour, meal or powder of dried vegetables (heading 07.12), of potatoes (heading 11.05) or of dried leguminous vegetables (heading 11.06). 3.- Heading 19.04 does not cover preparations containing more than 6% by weight of cocoa calculated on a totally defatted basis or completely coated with chocolate or other food preparations containing cocoa of heading 18.06

4.- For the purposes of heading 19.04, the expression “otherwise prepared” means prepared or processed to an extent beyond that provided for in the

groats, meal, starch or malt extract, not containing cocoa or containing less than 40 % by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of headings 04. 01 to 04.04, not containing cocoa or containing less than 5 % by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included. 1901.1000 - Preparations suitable for infants or young 20 children, put up for retail sale 1901.2000 - Mixes and doughs for the preparation of bakers’ 16 wares of heading 19.05 1901.9020 - - - Preparations other than in retail packing, not 20 containing cocoa 6 9

meat or other substances) or otherwise prepared, such as spaghetti, macaroni, noodles, lasagne, gnocchi, ravioli, cannelloni; couscous, whether or not prepared. prepared: otherwise prepared from starch, in the form of flakes, grains, pearls, siftings or in similar forms. roasting of cereals or cereal products (for example, corn flakes). cereals (other than maize (corn)) in grain form or in the form of flakes or other worked grains (except flour, groats and meal), pre- cooked or otherwise prepared, not elsewhere specified or included. roasting of cereals or cereal products: 1904.2000 - Prepared foods obtained from unroasted cereal 20 flakes or from mixtures of unroasted cereal flakes and roasted cereal flakes or swelled cereals bakers’ wares, whether or not containing cocoa; communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products. 7 0

1905.4000 - Rusks, toasted bread and similar toasted 20 products

Chapter 20

Preparations of vegetables, fruit, nuts or other parts of plants

(a) Vegetables, fruit or nuts, prepared or preserved by the processes specified in Chapter 7, 8 or 11;

(b) Vegetable fats and oils (Chapter 15);

(c) Food preparations containing more than 20 % by weight of sausage, meat, meat offal, blood, insects, fish or crustaceans, molluscs or other aquatic invertebrates, or any combination thereof (Chapter 16);

(d) Bakers’ wares and other products of heading 19.05; or

(e) Homogenised composite food preparations of heading 21.04.

2.- Headings 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 (heading 17.04) or chocolate confectionery (heading 18.06).

3.- Headings 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, meal and powder of the products of Chapter 8) which have been prepared or preserved by processes other than those referred to in Note 1 (a).

4.- Tomato juice the dry weight content of which is 7% or more is to be classified in heading 20.02.

5.- For the purposes of heading 20.07, the expression “obtained by cooking” means obtained by heat treatment at atmospheric pressure or under reduced pressure to increase the viscosity of a product through reduction of water content or other means.

7 1

6.- For the purposes of heading 20.09, the expression “juices, unfermented and not containing added spirit” means juices of an alcoholic strength by volume (see Note 2 to Chapter 22) not exceeding 0.5 % vol.

1.- For the purposes of subheading 2005.10, the expression “homogenised vegetables” means preparations of vegetables, finely homogenised, put up for retail sale as food suitable for infants or young children or for dietetic purposes, in containers of a net weight content not exceeding 250 g. For the application of this definition no account is to be taken of small quantities of any ingredients which may have been added to the preparation for seasoning, preservation or other purposes. These preparations may contain a small quantity of visible pieces of vegetables. Subheading 2005.10 takes precedence over all other subheadings of heading 20.05.

2.- For the purposes of subheading 2007.10, the expression “homogenised preparations” means preparations of fruit, finely homogenised, put up for retail sale as food suitable for infants or young children or for dietetic purposes, in containers of a net weight content not exceeding 250 g. For the application of this definition no account is to be taken of small quantities of any ingredients which may have been added to the preparation for seasoning, preservation or other purposes. These preparations may contain a small quantity of visible pieces of fruit. Subheading 2007.10 takes precedence over all other

3.- For the purposes of subheadings 2009.12, 2009.21, 2009.31, 2009.41, 2009.61 and 2009.71, the expression “Brix value” means the direct reading of degrees Brix obtained from Brix hydrometer or of refractive index expressed in terms of percentage sucrose content obtained from a refractometer, at a temperature of 20 °C or corrected for 20 °C if the reading is made at a different temperature.

of plants, prepared or preserved by vinegar or acetic acid. than by vinegar or acetic acid. 7 2

preserved otherwise than by vinegar or acetic acid. otherwise than by vinegar or acetic acid, frozen, other than products of heading 20.06. 2004.9000 - Other vegetables and mixtures of vegetables 20 otherwise than by vinegar or acetic acid, not frozen, other than products of heading 20.06. 2006.0000 Vegetables, fruit, nuts, fruit- peel and other 20 parts of plants, preserved by sugar (drained, glacé or crystallised). puree and fruit or nut pastes, obtained by cooking, whether or not containing added sugar or other sweetening matter. otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit, not elsewhere specified or included.

or not mixed together: 7 3

subheading 2008.19: Vaccinium oxycoccos); lingonberries (Vaccinium vitis-idaea)

coconut water) and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter.

2009.1200 - - Not frozen, of a Brix value not exceeding 20 20 7 4

juice of any Other single fruit, nut or vegetable: Vaccinium oxycoccos) juice; lingonberry (Vaccinium vitis-idaea) juice

Chapter 21

Miscellaneous edible preparations

(b) Roasted coffee substitutes containing coffee in any proportion

(d) Spices or other products of headings 09.04 to 09.10;

(e) Food preparations, other than the products described in heading 21.03 or 21.04, containing more than 20% by weight of sausage, meat, meat offal, blood, insects, fish or crustaceans mollusks or other aquatic invertebrates, or any combination thereof (Chapter 16);

(g) Yeast put up as a medicament or other products of heading 30.03 or

2.- Extracts of the substitutes referred to in Note 1 (b) above are to be classified

3.- For the purposes of heading 21.04, the expression “homogenised composite food preparations” means preparations consisting of a finely homogenised mixture of two or more basic ingredients such as meat, fish, vegetables, fruit or nuts, put up for retail sale as food suitable for infants or young children or for dietetic purposes, in containers of a net weight content not exceeding 250 g. For the application of this definition, no account is to be taken of small quantities of any ingredients which may be added to the mixture for seasoning, preservation or other purposes. Such preparations may contain a

7 5

coffee, tea or mate and preparations with a basis of these products or with a basis of coffee, tea or mate; roasted chicory and other roasted coffee substitutes, and extracts, essences and concentrates thereof. and preparations with a basis of these extracts, essences or concentrates or with a basis of coffee: 2101.1200 - - Preparations with a basis of extracts, essences 11 or concentrates or with a basis of coffee 2101.2000 - Extracts, essences and concentrates, of tea or 11 mate, and preparations with a basis of these extracts, essences or concentrates or with a basis of tea or mate 2101.3000 - Roasted chicory and other roasted coffee 11 substitutes, and extracts, essences and concentrates thereof 21.02 Yeasts (active or inactive); other single- cell micro- organisms, dead (but not including vaccines of heading 30.02); prepared baking powders. 2102.2000 - Inactive yeasts; other single- cell micro- 16 organisms, dead condiments and mixed seasonings; mustard flour and meal and prepared mustard. 2103.3000 - Mustard flour and meal and prepared mustard 20 homogenised composite food preparations. 7 6

2104.1000 - Soups and broths and preparations therefor 20 2104.2000 - Homogenised composite food preparations 20 2105.0000 Ice cream and other edible ice, whether or not 20 containing cocoa included. substances: 2106.9010 - - - Concentrates for aerated beverage in all 20 forms 2106.9030 - - - Flavouring powders for preparation of food 11 2106.9040 - - - Emulsifing agents for food and dairy products 20 2106.9050 - - - Preparations including tablets consisting of 20 saccharin, lactose

Chapter 22

Beverages, spirits and vinegar

(a) Products of this Chapter (other than those of heading 22.09) prepared for culinary purposes and thereby rendered unsuitable for

(d) Acetic acid of a concentration exceeding 10% by weight of acetic acid

2.- For the purposes of this Chapter and of Chapters 20 and 21, the “alcoholic strength by volume” shall be determined at a temperature of 20 oC.

7 7

3.- For the purposes of heading 22.02, the term “non-alcoholic beverages” means beverages of an alcoholic strength by volume not exceeding 0.5% vol. Alcoholic beverages are classified in headings 22.03 to 22.06 or heading 22.08 as appropriate.

1.- For the purposes of subheading 2204.10, the expression “sparkling wine” means wine which, when kept at a temperature of 20 oC in closed containers,

22.01 Waters, including natural or artificial mineral waters and aerated waters, not containing added sugar or other sweetening matter nor flavoured; ice and snow. waters, containing added sugar or other sweetening matter or flavoured, and other non-alcoholic beverages, not including fruit, nut or vegetable juices of heading 20.09. waters, containing added sugar or other sweetening matter or flavoured: wines; grape must other than that of heading 20.09. prevented or arrested by the addition of alcohol: 2204.2200 - - In containers holding more than 2 l but not 90 more than 10 l 7 8

flavoured with plants or aromatic substances. cider, perry, mead, saké); mixtures of fermented beverages and mixtures of fermented beverages and non- alcoholic beverages, not elsewhere specified or included. strength by volume of 80 % vol or higher; ethyl alcohol and other spirits, denatured, of any strength. 2207.1000 - Undenatured ethyl alcohol of an alcoholic 90 strength by volume of 80 % vol or higher 2207.2000 - Ethyl alcohol and other spirits, denatured, of 50 any strength strength by volume of less than 80 % vol; spirits, liqueurs and other spirituous beverages. 2208.2000 - Spirits obtained by distilling grape wine or 90 grape marc 2208.4000 - Rum and other spirits obtained by distilling 90 fermented sugar- cane products 2209.0000 Vinegar and substitutes for vinegar obtained 20 from acetic acid.

Chapter 23

Residues and waste from the food industries; prepared animal fodder 1.- Heading 23.09 includes products of a kind used in animal feeding, not elsewhere specified or included, obtained by processing vegetable or animal materials to such an extent that they have lost the essential characteristics of the original material, other than vegetable waste, vegetable residues and by-

7 9

1.- For the purposes of subheading 2306.41, the expression “low erucic acid rape or colza seeds” means seeds as defined in Subheading Note 1 to

offal, of fish or of crustaceans, molluscs or other aquatic invertebrates, unfit for human consumption; greaves. 2301.1000 - Flours, meals and pellets, of meat or meat 11 offal; greaves crustaceans, molluscs or other aquatic invertebrates: not in the form of pellets, derived from the sifting, milling or other working of cereals or of leguminous plants. residues, beet- pulp, bagasse and other waste of sugar manufacture, brewing or distilling dregs and waste, whether or not in the form of pellets. 2303.1000 - Residues of starch manufacture and similar 11 residues 2303.2000 - Beet- pulp, bagasse and other waste of sugar 11 manufacture 2304.0000 Oil- cake and other solid residues, whether 11 or not ground or in the form of pellets, resulting from the extraction of soya bean oil. 2305.0000 Oil- cake and other solid residues, whether 20 or not ground or in the form of pellets, resulting from the extraction of ground- nut oil. 8 0

or not ground or in the form of pellets, resulting from the extraction of vegetable or microbial fats or oils, other than those of heading 23.04 or 23.05. 2306.4100 - - Of low erucic acid rape or colza seeds 11 vegetable residues and by- products, whether or not in the form of pellets, of a kind used in animal feeding, not elsewhere specified or included. feeding.

Chapter 24

Tobacco and manufactured tobacco substitutes; products, whether or not containing nicotine, intended for inhalation without combustion; other nicotine containing products intended for the intake of nicotine into the human body

1.- This Chapter does not cover medicinal cigarettes (Chapter 30). 2.- Any products classifiable in heading 24.04 and any other heading of the Chapter are to be classified in heading 24.04. 3.- For the purposes of heading 24.04, the expression “inhalation without combustion” means inhalation through heated delivery or other means, without combustion.

1.- For the purposes of subheading 2403.11, the expression “water pipe tobacco” means tobacco intended for smoking in a water pipe and which consists of a 8 1

mixture of tobacco and glycerol, whether or not containing aromatic oils and extracts, molasses or sugar, and whether or not flavoured with fruit. However, tobacco-free products intended for smoking in a water pipe are excluded from

2401.2000 - Tobacco, partly or wholly stemmed/ stripped 11 24.02 Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes. 2402.1000 - Cigars, cheroots and cigarillos, containing 20 tobacco manufactured tobacco substitutes; “homogenised” or “reconstituted” tobacco; tobacco extracts and essences. tobacco substitutes in any proportion: 2403.1100 - - Water pipe tobacco specified in Subheading 20 Note 1 to this Chapter 2403.9100 - - “Homogenised” or “reconstituted” tobacco 20 tobacco, nicotine, or tobacco or nicotine substitutes, intended for inhalation without combustion; other nicotine containing products intended for the intake of nicotine into the human body. combustion : 2404.1100 - - Containing tobacco or reconstituted tobacco 20

8 2

Section V MINERAL PRODUCTS Chapter 25 Salt; sulphur; earths and stone; plastering materials, lime and cement Notes. 1.- Except where their context or Note 4 to this Chapter otherwise requires, the headings of this Chapter cover only products which are in the crude state or which have been washed (even with chemical substances eliminating the impurities without changing the structure of the product), crushed, ground, powdered, levigated, sifted, screened, concentrated by flotation, magnetic separation or other mechanical or physical processes (except crystallisation), but not products which have been roasted, calcined, obtained by mixing or subjected to processing beyond that mentioned in each heading. The products of this Chapter may contain an added anti-dusting agent, provided that such addition does not render the product particularly suitable for specific use rather than for general use. 2.- This Chapter does not cover:

(a) Sublimed sulphur, precipitated sulphur or colloidal sulphur (heading 28.02);

(b) Earth colours containing 70% or more by weight of combined iron evaluated as Fe O (heading 28.21); 2 3

(d) Perfumery, cosmetic or toilet preparations (Chapter 33);

(e) Dolomite ramming mix (heading 38.16);

(f) Setts, curbstones or flagstones (heading 68.01); mosaic cubes or the like (heading No. 68.02); roofing, facing or damp course slates (heading 68.03);

(g) Precious or semi-precious stones (heading 71.02 or 71.03);

(h) Cultured crystals (other than optical elements) weighing not less than 2.5 g each, of sodium chloride or of magnesium oxide, of heading 38.24; optical elements of sodium chloride or of magnesium oxide (heading 90.01);

(ij) Billiard chalks (heading 95.04); or

(k) Writing or drawing chalks or tailors’ chalks (heading 96.09). 3.- Any products classifiable in heading 25.17 and any other heading of the Chapter are to be classified in heading 25.17. 4.- Heading 25.30 applies, inter alia, to: vermiculite, perlite and chlorites, unexpanded; earth colours, whether or not calcined or mixed together; natural micaceous iron oxides; meerschaum (whether or not in polished pieces); amber; agglomerated meerschaum and agglomerated amber, in plates, rods, sticks or similar forms, not worked after moulding; jet; strontianite (whether or 8 3

not calcined), other than strontium oxide; broken pieces of pottery, brick or concrete.

and pure sodium chloride, whether or not in aqueous solution or containing added anti- caking or free- flowing agents; sea water. sulphur, precipitated sulphur and colloidal sulphur. coloured, other than metal bearing sands of chapter 26. whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape. 2507.0000 Kaolin and other kaolinic clays,whether or not calcined. heading 68.06), andalusite, kyanite and sillimanite, whether or not calcined; mullite; chamotte or dinas earths. 8 4

aluminium calcium phosphates and phosphatic chalk. barium carbonate (witherite), whether or not calcined, other than barium oxide of heading 28.16. kieselguhr, tripolite and diatomite) and similar siliceous earths, whether or not calcined, of an apparent specific gravity of 1 or less. natural garnet and other natural abrasives, whether or not heat- treated. other natural abrasives: merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape. calcareous monumental or building stone of an apparent specific gravity of 2.5 or more, and alabaster, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape. 2515.1200 - - Merely cut, by sawing or otherwise, into blocks 16 or slabs of a rectangular (including square) shape 8 5

2515.2000 - Ecaussine and other calcareous monumental or 16 building stone; alabaster other monumental or building stone, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape. 2516.1200 - - Merely cut, by sawing or otherwise, into blocks 16 or slabs of a rectangular (including square) shape kind commonly used for concrete aggregates, for road metalling or for railway or other ballast, shingle and flint, whether or not heat- treated; macadam of slag, dross or similar industrial waste, whether or not incorporating the materials cited in the first part of the heading; tarred macadam; granules, chippings and powder, of stones of heading 25.15 or 25.16, whether or not heat- treated 2517.1000 - Pebbles, gravel, broken or crushed stone, of a 0 kind commonly used for concrete aggregates, for road metalling or for railway or other ballast, shingle and flint, whether or not heat- treated 2517.2000 - Macadam of slag, dross or similar industrial 16 waste, whether or not incorporating the materials cited in subheading 2517.10 heading 25.15 or 25.16, whether or not heat- treated: including dolomite roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape. 8 6

fused magnesia; dead- burned (sintered) magnesia, whether or not containing small quantities of other oxides added before sintering; other magnesium oxide, whether or not pure. calcined gypsum or calcium sulphate) whether or not coloured, with or without small quantities of accelerators or retarders. calcareous stone, of a kind used for the manufacture of lime or cement. other than calcium oxide and hydroxide of heading 28.25. cement, supersulphate cement and similar hydraulic cements, whether or not coloured or in the form of clinkers. 2523.2100 - - White cement, whether or not artificially 20 coloured 8 7

2525.1000 - Crude mica and mica rifted into sheets or 0 splittings trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape; talc. (whether or not calcined), but not including borates separated from natural brine; natural boric acid containing not more than 85 % of H3BO3 calculated on the dry weight. syenite; fluorspar. 2529.2100 - - Containing by weight 97 % or less of calcium 0 fluoride 2529.2200 - - Containing by weight more than 97 % of 0 calcium fluoride included. 2530.1000 - Vermiculite, perlite and chlorites, unexpanded 0 sulphates)

8 8

Chapter 26 Ores, slag and ash Notes. 1.- This Chapter does not cover:

(a) Slag or similar industrial waste prepared as macadam (heading 25.17);

(b) Natural magnesium carbonate (magnesite), whether or not calcined (heading 25.19);

(d) Basic slag of Chapter 31;

(e) Slag wool, rock wool or similar mineral wools (heading 68.06);

(f) Waste or scrap of precious metal or of metal clad with precious metal; other waste or scrap containing precious metal or precious metal compounds, of a kind used principally for the recovery of precious metal (heading 71.12 or 85.49); or

(g) Copper, nickel or cobalt mattes produced by any process of smelting (Section XV). 2.- For the purposes of headings 26.01 to 26.17, the term “ores” means minerals of mineralogical species actually used in the metallurgical industry for the extraction of mercury, of the metals of heading 28.44 or of the metals of Section XIV or XV, even if they are intended for non-metallurgical purposes. Headings 26.01 to 26.17 do not, however, include minerals which have been submitted to processes not normal to the metallurgical industry. 3.- Heading 26.20 applies only to :

(a) Slag, ash and residues of a kind used in industry either for the extraction of metals or as a basis for the manufacture of chemical compounds of metals, excluding ash and residues from the incineration of municipal waste (heading 26.21); and

(b) Slag, ash and residues containing arsenic, whether or not containing metals, of a kind used either for the extraction of arsenic or metals or for the manufacture of their chemical compounds. Subheading Notes. 1.- For the purposes of subheading 2620.21, “leaded gasoline sludges and leaded anti- knock compound sludges” mean sludges obtained from storage tanks of leaded gasoline and leaded anti- knock compounds (for example, tetraethyl lead), and consisting essentially of lead, lead compounds and iron oxide. 2.- Slag, ash and residues containing arsenic, mercury, thallium or their mixtures, of a kind used for the extraction of arsenic or those metals or for the manufacture of their chemical compounds, are to be classified in subheading 2620. 60. 8 9

iron pyrites. iron pyrites: ferruginous manganese ores and concentrates with a manganese content of 20 % or more, calculated on the dry weight. ores and concentrates. manufacture of iron or steel. 9 0

scalings and other waste from the manufacture of iron or steel. 26.20 Slag, ash and residues (other than from the manufacture of iron or steel) containing metals, arsenic or their compounds. 2620.2100 - - Leaded gasoline sludges and leaded anti- 0 knock compound sludges 2620.6000 - Containing arsenic, mercury, thallium or their 0 mixtures, of a kind used for the extraction of arsenic or those metals or for the manufacture of their chemical compounds. 2620.9100 - - Containing antimony, beryllium, cadmium, 0 chromium or their mixtures. (kelp); ash and residues from the incineration of municipal waste. 2621.1000 - Ash and residues from the incineration of 20 municipal waste

Chapter 27

Mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes

(a) Separate chemically defined organic compounds, other than pure methane and propane which are to be classified in heading 27.11;

2.- References in heading 27.10 to “petroleum oils and oils obtained from bituminous minerals” include not only petroleum oils and oils obtained from bituminous minerals but also similar oils, as well as those consisting mainly of mixed unsaturated hydrocarbons, obtained by any process, provided that the weight of the non-aromatic constituents exceeds that of the aromatic constituents. However, the references do not include liquid synthetic polyolefins of which less than 60% by volume distils at 300oC, after conversion to 1,013 millibars when a reduced-pressure distillation method is used (Chapter 39). 3.- For the purposes of heading 27.10, “waste oils” means waste containing mainly petroleum oils and oils obtained from bituminous minerals (as described in Note 2 to this Chapter), whether or not mixed with water. These include :

(a) Such oils no longer fit for use as primary products (for example, used lubricating oils, used hydraulic oils and used transformer oils);

(b) Sludge oils from the storage tanks of petroleum oils, mainly containing such oils and a high concentration of additives (for example, chemicals) used in the manufacture of the primary products; and

(c) Such oils in the form of emulsions in water or mixtures with water, such as those resulting from oil spills, storage tank washings, or from the use of cutting oils for machining operations. Subheading Notes. 1.- For the purposes of subheading 2701.11, “anthracite” means coal having a volatile matter limit (on a dry, mineral-matter-free basis) not exceeding 14%. 2.- For the purposes of subheading 2701.12, “bituminous coal” means coal having a volatile matter limit (on a dry, mineral-matter-free basis) exceeding 14% and a calorific value limit (on a moist, mineral-matter-free basis) equal to or greater than 5,833 kcal/kg. 3.- For the purposes of subheadings 2707. 10, 2707.20, 2707.30 and 2707.40, the terms “benzol (benzene)”, “toluol (toluene)”, “xylol (xylenes)” and “naphthalene” apply to products which contain more than 50% by weight of benzene, toluene, xylenes or naphthalene, respectively. 4.- For the purposes of subheading 2710.12, “light oils and preparations” are those of which 90% or more by volume (including losses) distil at 210°Caccording to the ISO 3405 method (equivalent to the ASTM D 86 method). 5.- For the purposes of the subheadings of heading 27.10, the term “biodiesel” means mono-alkyl esters of fatty acids of a kind used as a fuel, derived from animal, vegetable or microbial fats and oils whether or not used. 9 2

27.01 Coal; briquettes, ovoids and similar solid fuels manufactured from coal. agglomerated: 2701.2000 - Briquettes, ovoids and similar soild fuels 3 manufactured from coal excluding jet. 2702.1000 - Lignite, whether or not pulverised, but not 3 agglomerated 2703.0000 Peat (including peat litter), whether or not 3 agglomerated. peat, whether or not agglomerated; retort carbon. 2705.0000 Coal gas, water gas, producer gas and similar 3 gases, other than petroleum gases and other gaseous hydrocarbons. peat, and other mineral tars, whether or not dehydrated or partially distilled, including reconstituted tars. high temperature coal tar; similar products in which the weight of the aromatic constituents exceeds that of the non- aromatic constituents. 2707.5000 - Other aromatic hydrocarbon mixtures of which 16 65 % or more by volume (including losses) distils at 250oC by the ISO 3405 method (equivalent to the ASTM D 86 method) 9 3

2707.9910 - - - Carbon black oil (carbon black feedstock) 3 27.08 Pitch and pitch coke, obtained from coal tar or from other mineral tars. bituminous minerals, crude bituminous minerals, other than crude; preparations not elsewhere specified or included, containing by weight 70 % or more of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations; waste oils. minerals (other than crude) and preparations not elsewhere specified or included, containing by weight 70 % or more of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations, other than those containing biodiesel and other than waste oils: Kerosene based mineral oils: 9 4

- - Lubricating oil, i.e., oil such as is not ordinarily used for any other purpose than lubrication, which has flash point at or above 200oF by Abel’s Close Test: 2710.1953 - - - -In bulk (vessels, bouzers, lorries etc) 20 2710.1991 - - - -Mineral oil which has flash point at or above 3 200oF 2710.1993 - - - -Base oil for lubricating oils of subheadings 11 2710.1951, 2710.1952 and 2710.1953 2710.2000 - Petroleum oils and oils obtained from bituminous 11 minerals (other than crude) and preparations not elsewhere specified or included, containing by weight 70 % or more of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations, containing biodiesel and other than waste oils 2710.9100 - - Containing polychlorinated biphenyls (PCBs), 20 polychlorinated terphenyls (PCTs) or polybrominated biphenyls (PBBs) hydrocarbons. 9 5

2711.1400 - - Ethylene, propylene, butylene and butadiene 0 crystalline petroleum wax, slack wax, ozokerite, lignite wax, peat wax, other mineral waxes, and similar products obtained by synthesis or by other processes, whether or not coloured. 2712.2000 - Paraffin wax containing by weight less than 0.75 0 % of oil residues of petroleum oils or of oils obtained from bituminous minerals. obtained from bituminous minerals: 2713.9010 - - - Carbon black oil (carbon black feed stock) 3 oil shale and tar sands; asphaltites and asphaltic rocks. asphalt, on natural bitumen, on petroleum bitumen, on mineral tar or on mineral tar pitch (for example, bituminous mastics, cut- backs).

9 6

Section VI PRODUCTS OF THE CHEMICAL OR ALLIED INDUSTRIES Notes. 1.- (A) Goods (other than radioactive ores) answering to a description in heading 28.44 or 28.45 are to be classified in those headings and in no other heading of the Nomenclature. (B) Subject to paragraph (A) above, goods answering to a description in heading 28.43, 28.46 or 28.52 are to be classified in those headings and in no other heading of this Section. 2.- Subject to Note 1 above, goods classifiable in heading 30.04, 30.05, 30.06, 32.12, 33.03, 33.04, 33.05, 33.06, 33.07, 35.06, 37.07 or 38.08 by reason of being put up in measured doses or for retail sale are to be classified in those headings and in no other heading of the Nomenclature. 3.- Goods 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 mixed together to obtain a product of Section VI or VII, are to be classified in the heading appropriate to that product, provided that the constituents are:

(a) having regard to the manner in which they are put up, clearly identifiable as being intended to be used together without first being repacked;

(b) presented together; and

(c) identifiable, whether by their nature or by the relative proportions in which they are present, as being complementary one to another. 4.- Where a product answers to a description in one or more of the headings in Section VI by virtue of being described by name or function and also to heading 38.27, then it is classifiable in a heading that references the product by name or function and not under heading 38.27. Chapter 28 Inorganic chemicals; organic or inorganic compounds of precious metals, of rate-earth metals, of radioactive elements or of isotopes Notes. 1.- Except where the context otherwise requires, the headings of this Chapter apply only to:

(a) Separate chemical elements and separate chemically defined compounds, whether or not containing impurities;

(b) The products mentioned in (a) above dissolved in water;

(c) The products mentioned in (a) above dissolved in other solvents provided that the solution constitutes a normal and necessary method of putting up these products adopted solely for reasons of safety or for transport and that the solvent does not render the product particularly suitable for specific use rather than for general use; 9 7

(d) The products mentioned in (a), (b) or (c) above with an added stabiliser (including an anti-caking agent) necessary for their preservation or transport;

(e) The products mentioned in (a), (b), (c) or (d) above with an added anti-dusting agent or a colouring substance added to facilitate their identification or for safety reasons, provided that the additions do not render the product particularly suitable for specific use rather than for general use. 2.- In addition to dithionites and sulphoxylates, stabilised with organic substances (heading 28.31), carbonates and peroxocarbonates of inorganic bases (heading 28.36), cyanides, cyanide oxides and complex cyanides of inorganic bases (heading 28.37), fulminates, cyanates and thiocyanates, of inorganic bases (heading 28.42), organic products included in headings 28.43 to 28.46 and 28.52 and carbides (heading 28.49), only the following compounds of carbon are to be classified in this Chapter:

(a) Oxides of carbon, hydrogen cyanide and fulminic, isocyanic, thiocyanic and other simple or complex cyanogen acids (heading 28.11);

(b) Halide oxides of carbon (heading 28.12);

(d) Thiocarbonates, selenocarbonates, tellurocarbonates, selenocyanates, tellurocyanates, tetrathiocyanato-diaminochromates (reineckates) and other complex cyanates, of inorganic bases (heading 28.42);

(e) Hydrogen peroxide, solidified with urea (heading 28.47), carbon oxysulphide, thiocarbonyl halides, cyanogen, cyanogen halides and cyanamide and its metal derivatives (heading 28.53) other than calcium cyanamide, whether or not pure (Chapter 31). 3.- Subject to the provisions of Note 1 to Section VI, this Chapter does not cover:

(a) Sodium chloride or magnesium oxide, whether or not pure, or other products of Section V;

(b) Organo-inorganic compounds other than those mentioned in Note 2 above;

(d) Inorganic products of a kind used as luminophores, of heading 32.06; glass frit and other glass in the form of powder, granules or flakes, of heading 32.07;

(e) Artificial graphite (heading 38.01); products put up as charges for fire- extinguishers or put up in fire-extinguishing grenades, of heading 38.13; ink removers put up in packings for retail sale, of heading 38.24; cultured crystals (other than optical elements) weighing not less than 2.5 g each, of the halides of the alkali or alkaline-earth metals, of heading 38.24;

(f) Precious or semi-precious stones (natural, synthetic or reconstructed) or dust or powder of such stones (headings 71.02 to 71.05), or precious metals or precious metal alloys of Chapter 71;

(g) The metals, whether or not pure, metal alloys or cermets, including sintered metal carbides (metal carbides sintered with a metal), of Section XV; or

(h) Optical elements, for example, of the halides of the alkali or alkaline- earth metals (heading 90.01). 9 8

4.- Chemically defined complex acids consisting of a non-metal acid of sub- Chapter II and ametal acid of sub-Chapter IV are to be classified in heading 28.11. 5.- Headings 28.26 to 28.42 apply only to metal or ammonium salts or peroxysalts. Except where the context otherwise requires, double or complex salts are to be classified in heading 28.42. 6.- Heading 28.44 applies only to:

(a) Technetium (atomic No. 43), promethium (atomic No. 61), polonium (atomic No. 84) and all elements with an atomic number greater than 84;

(b) Natural or artificial radioactive isotopes (including those of the precious metals or of the base metals of Sections XIV and XV), whether or not mixed together;

(c) Compounds, inorganic or organic, of these elements or isotopes, whether or not chemically defined, whether or not mixed together;

(d) Alloys, dispersions (including cermets), ceramic products and mixtures containing these elements or isotopes or inorganic or organic compounds thereof and having a specific radioactivity exceeding 74 Bq/g (0.002 _Ci/g);

(e) Spent (irradiated) fuel elements (cartridges) of nuclear reactors;

(f) Radioactive residues whether or not usable. The term “isotopes”, for the purposes of this Note and of the wording of headings 28.44 and 28.45, refers to : - individual nuclides, excluding, however, those existing in nature in the monoisotopic state; - mixtures of isotopes of one and the same element, enriched in one or several of the said isotopes, that is, elements of which the natural isotopic composition has been artificially modified. 7.- Heading 28.53 includes copper phosphide (phosphor copper) containing more than 15% by weight of phosphorus. 8.- Chemical elements (for example, silicon and selenium) doped for use in electronics are to be classified in this Chapter, provided that they are in forms unworked as drawn, or in the form of cylinders or rods. When cut in the form of discs, wafers or similar forms, they fall in heading 38.18. Subheading Note. 1.- For the purposes of subheading 2852.10, the expression “chemically defined” means all organic or inorganic compounds of mercury meeting the requirements of paragraphs (a) to (e) of Note 1 to Chapter 28 or paragraphs

(a) to (h) of Note 1 to Chapter 29. 9 9

sulphur. not elsewhere specified or included). 2803.0020 - - - Carbon black (other than rubber grade) 16 2804.6100 - - Containing by weight not less than 99.99 % of 0 silicon 28.05 Alkali or alkaline- earth metals; rare- earth metals, scandium and yttrium, whether or not intermixed or inter- alloyed; mercury. 2805.3000 - Rare- earth metals, scandium and yttrium whether 0 or not intermixed or interalloyed COMPOUNDS OF NON- METALS 10 0

chlorosulphuric acid. polyphosphoric acids, whether or not chemically defined. 28.11 Other inorganic acids and other inorganic oxygen compounds of non- metals. NON- METALS 10 1

phosphorus trisulphide. HYDROXIDES AND PEROXIDES OF METALS hydroxide (caustic potash); peroxides of sodium or potassium. 2815.1200 - - In aqueous solution (soda lye or liquid soda) Rs.4000 / MT hydroxides and peroxides, of strontium or barium. 2816.4000 - Oxides, hydroxides and peroxides of strontium or 0 barium defined; aluminium oxide; aluminium hydroxide. 2818.1000 - Artificial corundum whether or not chemically 0 defined 2818.2000 - Aluminium oxide, other than artificial corundum 0 10 2

containing 70 % or more by weight of combined 2 3 2822.0000 Cobalt oxides and hydroxides; commercial cobalt 0 oxides. salts; other inorganic bases; other metal oxides, hydroxides and peroxides. 2825.1000 - Hydrazine and hydroxylamine and their inorganic 0 salts ACIDS AND METALS 10 3

28.26 Fluorides; fluorosilicates, fluoroaluminates and other complex fluorine salts. 2826.3000 - Sodium hexafluoroaluminate (synthetic cryolite) 0 hydroxides; bromides and bromide oxides; iodides and iodide oxides. chlorites; hypobromites. hypochlorites: 2828.1010 - - - Commercial calcium hypochlorite (bleaching 3 powder) perbromates; iodates and periodates. 10 4

chemically defined. (persulphates). 10 5

(phosphites) and phosphates; polyphosphates, whether or not chemically defined. 2835.1000 - Phosphinates (hypophosphites) and phosphonates 0 (phosphites) 2835.2500 - - Calcium hydrogenorthophosphate (“dicalcium 0 phosphate”) 2835.3100 - - Sodium triphosphate (sodium tripolyphosphate) 0 commercial ammonium carbonate containing ammonium carbamate. 2836.3000 - Sodium hydrogencarbonate (Sodium bicarbonate) 20 10 6

[28.38] peroxochromates: (including aluminosilicates whether or not chemically defined), other than azides. aluminosilicates whether or not chemically defined 10 7

28.43 Colloidal precious metals; inorganic or organic compounds of precious metals, whether or not chemically defined; amalgams of precious metals. isotopes (including the fissile or fertile chemical elements and isotopes) and their compounds; mixtures and residues containing these products. 2844.1000 - Natural uranium and its compounds; alloys, 0 dispersions (including cermets), ceramic products and mixtures containing natural uranium or natural uranium compounds 2844.2000 - Uranium enriched in U 235 and its compounds; 0 plutonium and its compounds; alloys, dispersions (including cermets), ceramic products and mixtures containing uranium enriched in U 235, plutonium or compounds of these products 2844.3000 - Uranium depleted in U 235 and its compounds; 0 thorium and its compounds; alloys, dispersions (including cermets), ceramic products and mixtures containing uranium depleted in U 235, thorium or compounds of these products 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 : 2844.4100 - - Tritium and its compounds; alloys, dispersions 0 (including cermets), ceramic products and mixtures containing tritium or its compounds 2844.4200 - - Actinium-225, actinium-227, californium-253, 0 curium-240, curium-241, curium-242, curium-243, curium-244, einsteinium-253, einsteinium-254, gadolinium-148, polonium-208, polonium-209, polonium-210, radium-223, uranium-230 or uranium- 232, and their compounds; alloys, dispersions (including cermets), ceramic products and mixtures containing these elements or compounds 2844.4300 - - Other radioactive elements and isotopes and 0 compounds; other alloys, dispersions (including 10 8

cermets), ceramic products and mixtures containing these elements, isotopes or compounds 2844.5000 - Spent (irradiated) fuel elements (cartridges) of 0 nuclear reactors compounds, inorganic or organic, of such isotopes, whether or not chemically defined. 2845.2000 - Boron enriched in boron-10 and its compounds 0 2845.3000 - Lithium enriched in lithium-6 and its compounds 0 28.46 Compounds, inorganic or organic, of rare- earth metals, of yttrium or of scandium or of mixtures of these metals. 2847.0000 Hydrogen peroxide, whether or not solidified with 11 urea. 2850.0000 Hydrides, nitrides, azides, silicides and borides, 0 whether or not chemically defined, other than compounds which are also carbides of heading 28.49. whether or not chemically defined, excluding amalgams. excluding ferrophosphorus; other inorganic compounds (including distilled or conductivity water and water of similar purity); liquid air (whether or not rare gases have been removed); compressed air; amalgams, other than amalgams of precious metals.

10 9

Chapter 29

Organic Chemicals

1.- Except where the context otherwise requires, the headings of this Chapter

(a) Separate chemically defined organic compounds, whether or not

(b) Mixtures of two or more isomers of the same organic compound (whether or notcontaining impurities), except mixtures of acylic hydrocarbon isomers (other than stereoisomers), whether or not

(c) The products of headings 29.36 to 29.39 or the sugar ethers, sugar acetals and sugar esters, and their salts, of heading 29.40, or the products of heading 29.41, whether or not chemically define

(d) The products mentioned in (a), (b) or (c) above dissolved in water;

(e) The products mentioned in (a), (b) or (c) above dissolved in other solvents provided that the solution constitutes a normal and necessary method of putting up these products adopted solely for reasons of safety or for transport and that the solvent does not render the product particularly suitable for specific use rather than for general use;

(f) The products mentioned in (a), (b), (c), (d) or (e) above with an added stabilizer (including an anti-caking agent) necessary for their preservation or transport;

(g) The products mentioned in (a), (b), (c), (d), (e) or (f) above with an added anti-dusting agent or a colouring or odoriferous substance or an emetic added to facilitate their identification or for safety reasons, provided that the additions do not render the product particularly suitable for specific use rather than for general use;

(h) The following products, diluted to standard strengths, for the production of azo dyes: diazonium salts, couplers used for these salts and diazotisable amines and their salts.

(a) Goods of heading 15.04 or crude glycerol of heading 15.20;

(d) The compounds of carbon mentioned in Note 2 to Chapter 28;

(g) Colouring matter of vegetable or animal origin (heading 32.03), synthetic organic colouring matter, synthetic organic products of a kind used as fluorescent brightening agents or as luminophores (heading 32.04) or dyes or other colouring matter put up in forms or packings for retail sale (heading 32.12);

(ij) Metaldehyde, hexamethylenetetramine or similar substances, put up in forms (for example, tablets, sticks or similar forms) for use as fuels, or liquid or liquefied-gas fuels in containers of a kind used for filling or refilling cigarette or similar lighters and of a capacity not exceeding 300 cm3 (heading 36.06); 11 0

(k) Products put up as charges for fire-extinguishers or put up in fire- extinguishing grenades, of heading 38.13; ink removers put up in packings for retail sale, of heading 38.24; or

(l) Optical elements, for example, of ethylenediamine tartrate (heading 90.01). 3.- Goods which could be included in two or more of the headings of this Chapter are to be classified in that one of those headings which occurs last in numerical order. 4.- In headings 29.04 to 29.06, 29.08 to 29.11 and 29.13 to 29.20, any reference to halogenated, sulphonated, nitrated or nitrosated derivatives includes a reference to compound derivatives, such as sulphohalogenated, nitrohalogenated, nitrosulphonated or nitrosulphohalogenated derivatives. Nitro or nitroso groups are not to be taken as “nitrogen-functions” for the purposes of heading 29.29. For the purposes of headings 29.11, 29.12, 29.14, 29.18 and 29.22, “oxygen function”, the characteristic organic oxygen-containing group of those respective headings, is restricted to the oxygen-functions referred to in headings 29.05 to 29.20. 5.- (A) The esters of acid-function organic compounds of sub-Chapters I to VII with organic compounds of these sub-Chapters are to be classified with that compound which is classified in the heading which occurs last in numerical order in these sub-Chapters. (B) Esters of ethyl alcohol with acid-function organic compounds of sub- Chapters I to VII are to be classified in the same heading as the corresponding acid-function compounds. (C) Subject to Note 1 to Section VI and Note 2 to Chapter 28:

(1) Inorganic salts of organic compounds such as acid-, phenol- or enol-function compounds or organic bases, of sub-Chapters I to X or heading 29.42, are to be classified in the heading appropriate to the organic compound;

(2) Salts formed between organic compounds of sub-Chapters I to X or heading 29.42 are to be classified in the heading appropriate to the base or to the acid (including phenol- or enol-function compounds) from which they are formed, whichever occurs last in numerical order in the Chapter; and

(3) Co-ordination compounds, other than products classifiable in sub-Chapter XI or heading 29.41, are to be classified in the heading which occurs last in numerical order in Chapter 29, among those appropriate to the fragments formed by “cleaving” of all metal bonds, other than metal-carbon bonds. (D) Metal alcoholates are to be classified in the same heading as the corresponding alcohols except in the case of ethanol (heading 29.05). (E) Halides of carboxylic acids are to be classified in the same heading as the corresponding acids. 6.- The compounds of headings 29.30 and 29.31 are organic compounds the molecules of which contain, in addition to atoms of hydrogen, oxygen or nitrogen, atoms of other non-metals or of metals (such as sulphur, arsenic or lead) directly linked to carbon atoms. 11 1

Heading 29.30 (organo-sulphur compounds) and heading 29.31 (other organo-inorganic compounds) do not include sulphonated or halogenated derivatives (including compound derivatives) which, apart from hydrogen, oxygen and nitrogen, only have directly linked to carbon the atoms of sulphur or of a halogen which give them their nature of sulphonated or halogenated derivatives (or compound derivatives). 7.- Headings 29.32, 29.33 and 29.34 do not include epoxides with a three- membered ring, ketone peroxides, cyclic polymers of aldehydes or of thioaldehydes, anhydrides of polybasic carboxylic acids, cyclic esters of polyhydric alcohols or phenols with polybasic acids, or imides of polybasic acids.

These provisions apply only when the ring-position hetero-atoms are those resulting solely from the cyclising function or functions here listed.

(a) the term “hormones” includes hormone- releasing or hormone- stimulating factors, hormone inhibitors and hormone antagonists (anti-

(b) the expression “used primarily as hormones” applies not only to hormone derivatives and structural analogues used primarily for their hormonal effect, but also to those derivatives and structural analogues used primarily as intermediates in the synthesis of products of this heading.

1.- Within any one heading of this Chapter, derivatives of a chemical compound (or group of chemical compounds) are to be classified in the same subheading as that compound (or group of compounds) provided that they are not more specifically covered by any other subheading and that there is no residual subheading named “Other” in the series of subheadings concerned.

2.- Note 3 to Chapter 29 does not apply to the subheadings of this Chapter.

HALOGENATED, SULPHONATED, NITRATED OR NITROSATED DERIVATIVES 11 2

hydrocarbons: chloroethane (ethyl chloride) : 2903.1500 - - Ethylene dichloride (ISO) (1,2-dichloroethane) 0 2903.1910 - - - 1,1,1-Trichloroethane (methyl chloroform) 0 hydrocarbons: 11 3

hydrocarbons : 2903.4300 - - Fluoromethane (HFC-41), 1,2-difluoroethane 0 (HFC-152) and 1,1-difluoroethane (HFC-152a) trifluoroethane (HFC-143a) and 1,1,2-trifluoroethane (HFC-143 2903.4500 - - 1,1,1,2-Tetrafluoroethane (HFC-134a) and 0 1,1,2,2tetrafluoroethane (HFC-134) 2903.4600 - - 1,1,1,2,3,3,3-Heptafluoropropane (HFC-227ea), 0 1,1,1,2,2,3hexafluoropropane (HFC-236cb), 1,1,1,2,3,3-hexafluoropropane (HFC-236ea) and 1,1,1,3,3,3-hexafluoropropane (HFC-236fa) 2903.4700 - - 1,1,1,3,3-Pentafluoropropane (HFC-245fa) and 0 1,1,2,2,3pentafluoropropane (HFC-245ca 2903.4800 - - 1,1,1,3,3-Pentafluorobutane (HFC-365mfc) and 0 1,1,1,2,2,3,4,5,5,5-decafluoropentane (HFC-43- 10mee) 2903.4910 - - - 1,1,3,3,3-Pentafluoro-2-(trifluoromethyl)-prop-1- 0 ene hydrocarbons : 2903.5100 - - -2,3,3,3-Tetrafluoropropene (HFO-1234yf), 0 1,3,3,3tetrafluoropropene (HFO-1234ze) and (Z)- 1,1,1,4,4,4hexafluoro-2-butene (HFO-1336mzz) hydrocarbons : 2903.6200 - - Ethylene dibromide (ISO) (1,2-dibromoethane) 0 containing two or more different halogens: 11 4

2903.7500 - - Dichloropentafluoropropanes (HCFC-225, 225ca, 0 225cb) 2903.7600 - - Bromochlorodifluoromethane (Halon-1211), 0 bromotrifluoromethane (Halon-1301) and dibromotetrafluoroethanes (Halon-2402) chlorine: Pentachlorotrifluoropropanes; Pentachlorofluromethane Chloropentafluoroethane Tetrachlorotetrafluoropropanes cycloterpenic hydrocarbons: 2903.8100 - - 1,2,3,4,5,6-Hexachlorocyclohexane (HCH (ISO)), 0 including lindane (ISO, INN) 2903.8200 - - Aldrin (ISO), chlordane (ISO) and heptachlor 0 (ISO). - Halogenated derivatives of aromatic hydrocarbons: dichlorobenzene: 11 5

(clofenotane (INN), 1,1,1-trichloro-2,2-bis(p- chlorophenyl)ethane) 29.04 Sulphonated, nitrated or nitrosated derivatives of hydrocarbons, whether or not halogenated. salts and ethyl esters: - Derivatives containing only nitro or only nitroso groups: perfluorooctane sulphonyl fluoride: 2904.3500 - - Other salts of Perfluorooctane sulphonic acid 0 SULPHONATED, NITRATED OR NITROSATED DERIVATIVES sulphonated, nitrated or nitrosated derivatives. (isopropyl alcohol): 2905.1600 - - Octanol (octyl alcohol) and isomers thereof 0 11 6

(cetyl alcohol) and octadecan-1-ol (stearyl alcohol): 2905.1920 - - - 3,3-dimethylbutan-2-ol (pinacolyl alcohol) 0 2905.4100 - - 2-Ethyl-2-(hydroxymethyl)propane-1, 3-dio 0 (trimethylolpropane) derivatives of acyclic alcohols: sulphonated, nitrated or nitrosated derivatives. dimethylcyclo-hexanols 11 7

THEIR HALOGENATED,SULPHONATED, NITRATED OR NITROSATED DERIVATIVES 2907.1300 - - Octylphenol, nonylphenol and their isomers; salts 0 2907.2300 - - 4,4’-Isopropylidienediphenol (bisphenol 0 A,diphenylolpropane)and its salts 29.08 Halogenated, sulphonated, nitrated or nitrosated derivatives of phenols or phenol- alcohols. and their salts : chlorohyroquinone 2908.9200 - - 4,6-Dinitro-o-cresol (DNOC (ISO) and its salts 0 PEROXIDES, ACETAL AND HEMIACETAL PEROXIDES, KETONE PEROXIDES, EPOXIDES WITH A THREE-MEMBERED RING, ACETALS AND HEMIACETALS, AND THEIR HALOGENATED, SULPHONATED, NITRATED OR NITROSATED DERIVATIVES 11 8

alcohol-phenols, alcohol peroxides, ether peroxides, acetal and hemiacetal peroxides, ketone peroxides (whether or not chemically defined), and their halogenated, sulphonated, nitrated or nitrosated derivatives. - Acyclic ethers and their halogenated, sulphonated, nitrated or nitrosated derivatives: 2909.2000 - Cyclanic, cyclenic or cycloterpenic ethers and their 0 halogenated, sulphonated, nitrated or nitrosated derivatives sulphonated, nitrated or nitrosated derivatives - Ether- alcohols and their halogenated, sulphonated, nitrated or nitrosated derivatives: 2909.4100 - - 2,2’- Oxydiethanol (diethylene glycol, digol) 0 2909.4300 - - Monobutyl ethers of ethylene glycol or of 0 diethylene glycol diethylene glycol: 2909.4410 - - - Monomethyl ethers of ethylene glycol or of 0 diethylene glycol 2909.5000 - Ether- phenols, ether- alcohol- phenols and their 0 halogenated, sulphonated, nitrated or nitrosated derivatives 2909.6000 - Alcohol peroxides, ether peroxides, acetal and 0 hemiacetal peroxides, ketone peroxides and their halogenated, sulphonated, nitrated or nitrosated derivatives epoxyethers, with a three- membered ring, and their halogenated, sulphonated, nitrated or nitrosated derivatives. 11 9

2910.3000 - 1- Chloro- 2,3- epoxypropane (epichlorohydrin) 0 2911.0000 Acetals and hemiacetals, whether or not with 0 other oxygen function, and their halogenated, sulphonated, nitrated or nitrosated derivatives. function; cyclic polymers of aldehydes; paraformaldehyde. phenols and aldehydes with other oxygen function: 2912.4100 - - Vanillin (4-hydroxy-3-methoxybenzaldehyde) 0 2912.4200 - - Ethylvanillin (e-ethoxy-4-hydroxybenzaldehyde) 0 2913.0000 Halogenated, sulphonated, nitrated or nitrosated 0 derivatives of products of heading 29.12. QUINONE- FUNCTION COMPOUNDS 29.14 Ketones and quinones, whether or not with other oxygen function, and their halogenated, sulphonated, nitrated or nitrosated derivatives. 2914.1300 - - 4-Methylpentan-2-one (methyl isobutyl ketone) 0 - Cyclanic, cyclenic or cycloterpenic ketones without other oxygen function: 12 0

2914.5000 - Ketone- phenols and ketones with other oxygen 0 function derivatives: ANHYDRIDES, HALIDES, PEROXIDES AND PEROXYACIDS AND THEIR HALOGENATED, SULPHONATED, NITRATED OR NITROSATED DERIVATIVES 29.15 Saturated acyclic monocarboxylic acids and their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivatives. 12 1

2915.4000 - Mono- , di- or trichloroacetic acids, their salts and 0 esters esters: - Palmitic acid, stearic acid, their salts and esters: 29.16 Unsaturated acyclic monocarboxylic acids, cyclic monocarboxylic acids, their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivatives. anhydrides, halides, peroxides, peroxyacids and their derivatives: - - Oleic, linoleic or linolenic acids, their salts and esters: 12 2

2916.1910 - - - Maleic acid, AZDN (2-AZOBIS) Isobutyronitrile 0 99% Min) 2916.2000 - Cyclanic, cyclenic or cycloterpenic monocarboxylic 0 acids, their anhydrides, halides, peroxides, peroxyacids and their derivatives halides, peroxides, peroxyacids and their derivatives: 2916.3200 - - Benzoyl peroxide and benzoyl chloride 0 29.17 Polycarboxylic acids, their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivatives. halides, peroxides, peroxyacids and their derivatives: 2917.1300 - - Azelaic acid, sebacic acid, their salts and esters 0 2917.2000 - Cyclanic, cyclenic or cycloterpenic polycarboxylic 3 acids, their anhydrides, halides, peroxides, peroxyacids and their derivatives halides, peroxides, peroxyacids and their derivatives: 12 3

29.18 Carboxylic acids with additional oxygen function and their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivatives. - Carboxylic acids with alcohol function but without other oxygen function, their anhydrides, halides, peroxides, peroxyacids and their derivatives: 2918.1700 - - 2,2-Diphenyl-2-hydroxyacetic acid (benzilic acid) 0 - Carboxylic acids with phenol function but without other oxygen function, their anhydrides, halides, peroxides, peroxyacids and their derivatives: 2918.2300 - - Other esters of salicyclic acid and their salts 0 12 4

2918.3000 - Carboxylic acids with aldehyde or ketone function 0 but without other oxygen function, their anhydrides, halides, peroxides, peroxyacids and their derivatives 2918.9100 - - 2,4,5-T (ISO) (2,4,5-trichlorophenoxyacetic acid), 0 its salts and esters METALS AND THEIR SALTS, AND THEIR HALOGENATED, SULPHONATED, NITRATED OR NITROSATED DERIVATIVES 29.19 Phosphoric esters and their salts, including lactophosphates; their halogenated, sulphonated, nitrated or nitrosated derivatives. 29.20 Esters of other inorganic acids of non- metals (excluding esters of hydrogen halides) and their salts; their halogenated, sulphonated, nitrated or nitrosated derivatives. their salts; their halogenated, sulphonated, nitrated or nitrosated derivatives : 2920.1100 - - Parathion (ISO) and parathion-methyl (ISO) 0 (methyl- parathion) - Phosphite esters and their salts; their halogenated, sulphonated, nitrated or nitrosated derivatives : 12 5

thereof: 2921.1100 - - Methylamine, di- or trimethylamine and their salts 0 2921.1200 - - 2-(N,N-Dimethylamino)ethylchloride hydrochloride 0 2921.1300 - - 2-(N,N-Diethylamino)ethylchloride hydrochloride 0 hydrochloride 2921.1930 - - - Chlormethine (INN) (bis(2-chloroethyl) 0 methylamine) 2921.1940 - - - Trichlomethine (INN) (tris(2-chloroethyl)amine) 0 2921.1950 - - - N,N-Dialkyl(methyl, ethyl, n-propyl or 0 isopropyl)2-chloroethylamines and their protonated salts thereof: 2921.3000 - Cyclanic, cyclenic or cycloterpenic mono- or 0 polyamines, and their derivatives; salts thereof thereof: - - Toluidines and their derivatives; salts thereof: 12 6

2921.4400 - - Diphenylamine and its derivatives; salts thereof 0 naphthylamine (beta-naphthylamine) and their derivatives; salts thereof: dexamfetamine (INN), etilamfetamine (INN), fencamfamin (INN), lefetamine (INN), levamfetamine (INN), mefenorex (INN) and phentermine (INN); salts thereof: and their derivatives; salts thereof: - Amino- alcohols, other than those containing more than one kind of oxygen function, their ethers and esters; salts thereof: 2922.1600 - - Diethanolammonium perfluorooctane sulphonate 0 2922.1700 - - Methyldiethanolamine and ethyldiethanolamine 0 - - - N,N-Dialkyl (methyl, ethyl, n-propyl or isopropyl)- 2-aminoethanols and their protonated salts: protonated salts 2922.1912 - - - - N,N-Diethyl-2-aminoethanol and its protonated 0 salts 12 7

Amino- naphthols and other amino- phenols, other than those containing more than one kind of oxygen function, their ethers and esters; salts thereof: 2922.2100 - - Aminohydroxynaphthalenesulphonic acids and 0 their salts quinones, other than those containing more than one kind of oxygen function; salts thereof : normethadone (INN); salts thereof than one kind of oxygen function, and their esters; salts thereof: 2922.5000 - Amino- alcohol- phenols, amino- acid- phenols and 0 other amino- compounds with oxygen function lecithins and other phosphoaminolipids, whether or not chemicallydefined. 2923.3000 -Tetraethylammonium perfluorooctane sulphonate 0 sulphonate function compounds of carbonic acid. - Acyclic amides (including acyclic carbamates) and their derivatives; salts thereof: 12 8

2924.1200 - - Fluoroacetamide (ISO), monocrotophos (ISO) and 0 phosphamidon (ISO) 2924.1920 - - - Acrylamido methyl propane sulphonic acid 0 (AMPS) their derivatives; salts thereof: 2924.2100 - - Ureines and their derivatives; salts thereof 0 2924.2300 - - 2- Acetamidobenzoic acid (N- acetylanthranilic 0 acid) and its salts saccharin and its salts) and imine- function compounds. 2926.3000 - Fenproporex (INN) and its salts; methadone (INN) 0 intermediate (4- cyano- 2- dimethylamino- 4,4- diphenylbutane) 12 9

2926.9010 - - - Alpha cyano, 3-phenoxybenzyl (-)cis, trans 3- 0 (2,2-diclord vinyl) 2,2 dimethyl cyclopropane carboxylate 2926.9020 - - - (S) Alpha cyano, 3-phenoxybenzyl (S)-2-(4, 0 chloro phenyl)-3 mehtyl butyrate 2926.9030 - - - Cyano, 3-phenony benzyl 2,2,3,3 tetra methyl 0 cyclopropane carboxalate azoxytoluidine hydroxylamine. 2929.9020 - - - N,N-Dialkyl(methyl, ethyl, n-propyl, or isopropyl) 0 phosphoramidic dihalides 2929.9030 - - - Dialkyl(methyl, ethyl, n-propyl or isopropyl)N,N- 0 dialkyl (methyl, ethyl, n-propyl or isopropyl)phosphoramidates HETEROCYCLICCOMPOUNDS, NUCLEIC ACIDS AND THEIR SALTS, AND SULPHONAMIDES 2930.2010 - - - 2-N, N-Dimethyl amino-I sodium thiosulphate, 3- 0 thiosulfourropane 2930.2020 - - - S-S (2 dimethyl amino (trimethylene) bis (thio 0 carbamate) 13 0

2930.7000 - Bis(2-hydroxyethyl)sulfide (thiodiglycol (INN)) 0 2930.8000 - Aldicarb (ISO), captafol (ISO) and methamidophos 0 (ISO) 2930.9010 - - - 2- N,N-dimethylamino 1,3 disodium thiosulphate 0 propane 2930.9030 - - - Diafethiuran technical (itertbutyl) 3-2-6 disopropyl 0 (4-phenoxyphenyl) thiourene 2930.9040 - - - O-O diethyl O-(3,5,6 trichloro pyridinyl) 0 phosphorothioate 2930.9050 - - - O-(4-bromo, 2-chloro phenyl) o-ethyl s-propyl 0 (phosphorothioate) 2930.9060 - - - O,O diethyl O-(3,5,6-trichloro 2-pyridyl) 0 phosphorothioate 2930.9091 - - - - [S-2-(dialkyl(methyl,ethyl,n-propyl or 0 isopropyl)amino)ethyl ]hydrogen alkyl (methyl,ethyl, n-propyl or isopropyl)phosphonothioates and their O- alkyl (<C10, including cycloalkyl)esters, alkylated or protonated salts therof 2930.9092 - - - - 2-Chloroethylchloromethylsulphide; Bis(2- 0 chloroethyl)sulphide; Bis(2-chloroethylthio)methane; 1,2-Bis(2-chloroethylthio)ethane; 1,3-Bis(2- chloroethylthio)-n-propane; 1,4-Bis(2-chloroethylthio)- n-butane; 1,5-Bis(2-chloroethylthio)-n-pentane; Bis(2- chloroethylthiomethyl)ether; Bis(2- chloroethylthioethyl)ether ethyl]phosphorothioate and its alkylated or protonated salts; N,N-Dialkyl (methyl, ethyl,n-propyl or isopropyl) aminoethane-2-thiols and their protonated salts; Thiodiglycol(INN)(bis(2- hydroxyethyl)sulphide; O-Ethyl S-phenyl ethylphosphonothiolothionate (fonofos) 2930.9094 - - - - Containing a phosphorus atom to which is 0 bonded one methyl, ethyl, n-propyl or isopropyl group but not further carbon atoms 13 1

(aminoiminomethyl)urea (1 : 1) 2931.4600 - - 2,4,6-Tripropyl-1,3,5,2,4,6-trioxatriphosphinane 0 2,4,6-trioxide 2931.4700 - - (5-Ethyl-2-methyl-2-oxido-1,3,2-dioxaphosphinan- 0 5-yl) methyl methyl methylphosphonate diphosphaspiro[5.5] undecane 3,9-dioxide (trifluoromethyl)phenyl] methylphosphonothionate 2931.5910 - - - O-Alkyl (< C10, including cycloalkyl) alkyl 0 (methyl, ethyl, n-propyl or isopropyl)phosphonofluoridates 2931.5920 - - - O-Alkyl (< C10, including cycloalkyl)N,N-dialkyl 0 (methyl, ethyl, n-propyl or isopropyl) phosphoramidocyanidates 2931.5930 - - - Alkyl (methyl, ethyl, n-propyl or isopropyl) 0 phosphonyl difluorides 2931.5940 - - - [O-2-(dialkyl (methyl, ethyl, n-propyl or isopropyl) 0 amino)ethyl] hydrogen alkyl(methyl, ethyl, n-propyl or isopropyl)phosphonites and their O-alkyl (<C10, including cycloalkyl) esters; alkylated or protonated salts thereof 13 2

2931.5991 - - - - Containing a phosphorus atom to which is 0 bonded one methyl, ethyl, n-propyl or isopropyl group but not further carbon atoms atom(s) only. (whether or not hydrogenated) in the structure: 2932.1300 - - Furfuryl alcohol and tetrahydrofurfuryl alcohol 0 2932.9910 - - - 2,3 Dihydro 2-2 dimethyl-7 benzo furanyl methyl- 0 carbamate atom(s) only. (whether or not hydrogenated) in the structure: 2933.1100 - - Phenazone (antipyrin) and its derivatives 0 (whether or not hydrogenated) in the structure: 13 3

(whether or not hydrogenated) in the structure: 2933.3300 - - Alfentanil (INN), anileridine (INN), bezitramide 0 (INN), bromazepam (INN), carfentanil (INN), difenoxin (INN), diphenoxylate (INN), dipipanone (INN), fentanyl (INN), ketobemidone (INN), methylphenidate (INN), pentazocine (INN), pethidine (INN), pethidine (INN) intermediate A, phencyclidine (INN) (PCP), phenoperidine (INN), pipradrol (INN), piritramide (INN), propiram (INN), remifentanil (INN) and trimeperidine (INN); salts thereof - Compounds containing in the structure a quinoline or isoquinoline ring- system (whether or not hydrogenated), not further fused: or not hydrogenated) or piperazine ring in the structure: 2933.5200 - - Malonylurea (barbituric acid) and its salts 0 13 4

2933.5300 - - Allobarbital (INN), amobarbital (INN), barbital 0 INN), butalbital (INN), butobarbital, cyclobarbital (INN), methylphenobarbital (INN), pentobarbital (INN), phenobarbital (INN), secbutabarbital (INN), secobarbital (INN) and vinylbital (INN); salts thereof 2933.5400 - - Other derivatives of malonylurea (barbituric acid); 0 salts thereof methaqualone (INN) and zipeprol (INN); salts thereof 2933.5910 - - - 0, Diethyl, 0 (2, iso propyl-6 methyl-pyrimidin-4- 0 YL) phosphoro thioate 2933.5920 - - - 1-tert, butyl-3 (2,6 iso propyl 4-phenoxy phenyal 0 thiourean (whether or not hydrogenated) in the structure: 13 5

chlordiazepoxide (INN), clonazepam (INN), clorazepate, delorazepam (INN), diazepam (INN), estazolam (INN), ethyl loflazepate (INN), fludiazepam (INN), flunitrazepam (INN), flurazepam (INN), halazepam (INN), lorazepam (INN), lormetazepam (INN), mazindol (INN), medazepam (INN), midazolam (INN), nimetazepam (INN), nitrazepam (INN), nordazepam (INN), oxazepam (INN), pinazepam (INN), prazepam (INN), pyrovalerone (INN), temazepam (INN), tetrazepam (INN) and triazolam (INN);salts thereof chemically defined; other heterocyclic compounds. (whether or not hydrogenated) in the structure: benzothiazole ring- system (whether or not hydrogenated), not further fused phenothiazine ring- system (whether or not hydrogenated), not further fused 2934.9100 - - Aminorex (INN), brotizolam (INN), clotiazepam 0 (INN), cloxazolam (INN), dextromoramide (INN), haloxazolam (INN), ketazolam (INN), mesocarb (INN), oxazolam (INN), pemoline (INN), phendimetrazine (INN), phenmetrazine (INN) and sufentanil (INN); salts thereof 13 6

2935.3000 - N-Ethyl-N-(2-hydroxyethyl) perfluorooctane 0 sulphonamide 2935.4000 - N-(2-Hydroxyethyl)-N-methylperfluorooctane 0 sulphonamide 29.36 Provitamins and vitamins, natural or reproduced by synthesis (including natural concentrates), derivatives thereof used primarily as vitamins, and intermixtures of the foregoing, whether or not in any solvent. 2936.2400 - - D- or DL-Pantothenic acid (Vitamin B ) and its 0 derivatives leukotrienes, natural or reproduced by synthesis; derivatives and structural analogues thereof, including chain modified polypeptides, used primarily as hormones. glycoprotein hormones, their derivatives and structural analogues: 2937.1100 - - Somatotropin, its derivatives and structural 0 analogues 13 7

Steroidal hormones, their derivatives and structural analogues : (dehydrocortisone) and prednisolone (dehydrohydrocortisone) 2937.2200 - - Halogenated derivatives of corticosteroidal 0 hormones 2937.5000 - Prostaglandins, thromboxanes and leukotrienes, 0 their derivatives and structural analogues OR REPRODUCED BY SYNTHESIS, AND THEIR SALTS, ETHERS, ESTERS AND OTHER DERIVATIVES 29.38 Glycosides, natural or reproduced by synthesis, and their salts, ethers, esters and other derivatives. and their salts, ethers, esters and other derivatives. thereof: 2939.1100 - - Concentrates of poppy straw; buprenorphine 0 (INN), codeine, dihydrocodeine (INN), ethylmorphine, etorphine (INN), heroin, hydrocodone (INN), hydromorphone (INN), morphine, nicomorphine (INN), oxycodone (INN), oxymorphone (INN), pholcodine (INN), thebacon (INN) and thebaine; salts - Alkaloids of cinchona and their derivatives; salts thereof: 13 8
Alkaloids of ephedra and their derivatives; salts thereof : 2939.4500 - - Levometamfetamine, metamfetamine (INN), 20 metamfetamine racemate and their salts ethylenediamine) and their derivatives; salts thereof: - Alkaloids of rye ergot and their derivatives; salts thereof: 2939.7200 - - Cocaine, ecgonine; salts, esters and other 0 derivatives thereof 2940.0000 Sugars, chemically pure, other than sucrose, 3 lactose, maltose, glucose and fructose; sugar ethers, sugar acetals and sugar esters, and their salts, other than products of heading 29. 37, 29. 38 or 29.39. 2941.1000 - Penicillins and their derivatives with a penicillanic 20 acid structure; salts thereof 2941.2000 - Streptomycins and their derivatives; salts thereof 0 2941.3000 - Tetracyclines and their derivatives; salts thereof 3 2941.4000 - Chloramphenicol and its derivatives; salts thereof 3 13 9

2941.5000 - Erythromycin and its derivatives; salts thereof 11

Chapter 30

Pharmaceutical products

(a) Foods or beverages (such as dietetic, diabetic or fortified foods, food supplements, tonic beverages and mineral waters), other than nutritional preparations for intravenous administration (Section IV);

(b) Products, such as tablets, chewing gum or patches (transdermal systems), containing nicotine and intended to assist tobacco use cessation (heading 24.04);

(d) Aqueous distillates or aqueous solutions of essential oils, suitable for medicinal uses (heading 33.01);

(e) Preparations of headings 33.03 to 33.07, even if they have therapeutic

(f) Soap or other products of heading 34.01 containing added

(g) Preparations with a basis of plaster for use in dentistry (heading 34.07);

(h) Blood albumin not prepared for therapeutic or prophylactic uses (heading 35.02); or

2.- For the purposes of heading 30.02, the expression “immunological products” applies to peptides and proteins (other than goods of heading 29.37) which are directly involved in the regulation of immunological processes, such as monoclonal antibodies (MABs), antibody fragments, antibody conjugates and antibody fragment conjugates, interleukins, interferons (IFN), chemokines and certain tumor necrosis factors (TNF) growth factors (GF), hematopoietins and

14 0

3.- For the purposes of headings 30.03 and 30.04 and of Note 4 (d) to this Chapter, the following are to be treated:

(a) As unmixed products:

(1) Unmixed products dissolved in water;

(2) All goods of Chapter 28 or 29; and

(3) Simple vegetable extracts of heading 13.02, merely standardised or dissolved in any solvent;

(b) As products which have been mixed:

(1) Colloidal solutions and suspensions (other than colloidal sulphur);

(2) Vegetable extracts obtained by the treatment of mixtures of vegetable materials; and

(3) Salts and concentrates obtained by evaporating natural mineral waters. 4.- Heading 30.06 applies only to the following, which are to be classified in that heading and in no other heading of the Nomenclature:

(a) Sterile surgical catgut, similar sterile suture materials (including sterile absorbable surgical or dental yarns) and sterile tissue adhesives for surgical wound closure;

(b) Sterile laminaria and sterile laminaria tents;

(c) Sterile absorbable surgical or dental haemostatics; sterile surgical or dental adhesion barriers, whether or not absorbable;

(d) Opacifying preparations for X-ray examinations and diagnostic reagents designed to be administered to the patient, being unmixed products put up in measured doses or products consisting of two or more ingredients which have been mixed together for such uses;

(e) Placebos and blinded (or double-blinded) clinical trial kits for use in recognised clinical trials, put up in measured doses, even if they might contain active medicaments;

(f) Dental cements and other dental fillings; bone reconstruction cements;

(g) First-aid boxes and kits;

(h) Chemical contraceptive preparations based on hormones, on other products of heading 29. 37 or on spermicides;

(ij) Gel preparations designed to be used in human or veterinary medicine as a lubricant for parts of the body for surgical operations or physical examinations or as a coupling agent between the body and medical instruments;

(k) Waste pharmaceuticals, that is, pharmaceutical products which are unfit for their original intended purpose due to, for example, expiry of shelf life; and

(l) Appliances identifiable for ostomy use, that is, colostomy, ileostomy and urostomy pouches cut to shape and their adhesive wafers or faceplates. Subheading Notes. 1.- For the purposes of subheadings 3002.13 and 3002.14, the following are to be treated :

(a) As unmixed products, pure products, whether or not containing impurities;

(b) As products which have been mixed : 14 1

(1) The products mentioned in (a) above dissolved in water or in other solvents;

(2) The products mentioned in (a) and (b) (1) above with an added stabiliser necessary for their preservation or transport; and

(3) The products mentioned in (a), (b) (1) and (b) (2) above with any other additive. 2.- Subheadings 3003.60 and 3004.60 cover medicaments containing artemisinin (INN) for oral ingestion combined with other pharmaceutical active ingredients, or containing any of the following active principles, whether or not combined with other pharmaceutical active ingredients: amodiaquine (INN); artelinic acid or its salts; artenimol (INN); artemotil (INN); artemether (INN); artesunate (INN); chloroquine (INN); dihydroartemisinin (INN); lumefantrine (INN); mefloquine (INN); piperaquine (INN); pyrimethamine (INN) or sulfadoxine (INN).

(1) (2) (3) (4) 30.01 Glands and other organs for organo- therapeutic uses, dried, whether or not powdered; extracts of glands or other organs or of their secretions for organo- therapeutic uses; heparin and its salts; other human or animal substances prepared for therapeutic or prophylactic uses, not elsewhere specified or included. 3001.2000 - Extracts of glands or other organs or of their 0 secretion 3001.9000 - Other 0 30.02 Human blood; animal blood prepared for therapeutic, prophylactic or diagnostic uses; antisera, other blood fractions and immunological products, whether or not modified or obtained by means of biotechnological processes; vaccines, toxins, cultures of micro- organisms (excluding yeasts) and similar products; cell cultures, whether or not modified. - Antisera, other blood fractions and immunological products, whether or not modified or obtained by means of biotechnological processes: 3002.1200 - - Antisera and other blood fractions 11 3002.1300 - - Immunological products, unmixed, not put up 11 in measured doses or in forms or packings for retail sale 3002.1400 - - Immunological products, mixed, not put up in 11 measured doses or in forms or packings for retail sale 14 2

3002.1500 - - Immunological products, put up in measured 11 doses or in forms or packings for retail sale (excluding yeasts) and similar products : 30.02, 30.05 or 30.06) consisting of two or more constituents which have been mixed together for therapeutic or prophylactic uses, not put up in measured doses or in forms or packings for retail sale. 3003.1000 - Containing pencillins or derivatives thereof, with 11 a penicillanic acid structure, or streptomycins or their derivatives heading 29.37 : thereof: 3003.4200 - - Containing pseudoephedrine (INN) or its salts 11 3003.6000 - Other, containing antimalarial active principles 11 described in Subheading Note 2 to this Chapter 14 3

3003.9010 - - - Unani, ayurvedic and other oriental type 11 medicine 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 form of transdermal administration systems) or in forms or packings for retail sale. - Containing pencillins or derivatives thereof, with a penicillanic acid structure, or streptomycins or their derivatives: 3004.1010 - - - Ampicillin, Amoxcillin and Cloxcillin capsules/ 20 syrup heading 29.37: 3004.3200 - - Containing corticosteroid hormones, their 11 derivatives or structural analogues thereof : 3004.4200 - - Containing pseudoephedrine (INN) or its salts 11 heading 29.36: 3004.6000 - Other, containing antimalarial active principles 11 described in Subheading Note 2 to this Chapter 3004.9010 - - - Unani ayurvedic and other oriental type 11 medicine 3004.9030 - - - Dextrose and saline infusion solution, with 20 infusion set 14 4

3004.9040 - - - Dextrose and saline infusion solution, without 20 saline infusion set articles (for example, dressings, adhesive plasters, poultices), impregnated or coated with pharmaceutical substances or put up in forms or packings for retail sale for medical, surgical, dental or veterinary purposes. adhesive layer: this Chapter. materials (including sterile absorbable surgical or dental yarns) and sterile tissue adhesives for surgical wound closure; sterile laminaria and sterile laminaria tents; sterile absorbable surgical or dental haemostatics; sterile surgical or dental adhesion barriers, whether or not absorbable: examinations; diagnostic reagents designed to be administered to the patient 3006.4000 - Dental cements and other dental fillings; bone 11 reconstruction cements 3006.6000 - Chemical contraceptive preparations based on 0 hormones, on other products of heading 29.37 or on spermicides 14 5

3006.7000 - Gel preparations designed to be used in human 20 or veterinary medicine as a lubricant for parts of the body for surgical operations or physical examinations or as a coupling agent between the body and medical instruments 3006.9100 - - Appliances identifiable for ostomy use 20 3006.9300 - - Placebos and blinded (or double-blinded) 20 clinical trial kits for a recognised clinical trial, put up in measured doses

Chapter 31

Fertilizers

(b) Separate chemically defined compounds (other than those answering to the descriptions in Note 2 (a), 3 (a), 4 (a) or 5 below); or

(c) Cultured potassium chloride crystals (other than optical elements) weighing not less than 2.5 g each, of heading 38.24; optical elements

2.- Heading 31.02 applies only to the following goods, provided that they are not

(a) Goods which answer to one or other of the descriptions given below:

(iii) Double salts, whether or not pure, of ammonium sulphate and ammonium nitrate;

(v) Double salts (whether or not pure) or mixtures of calcium nitrate and ammonium nitrate;

(vi) Double salts (whether or not pure) or mixtures of calcium nitrate and magnesium nitrate;

(vii) Calcium cyanamide, whether or not pure or treated with oil;

(b) Fertilisers consisting of any of the goods described in (a) above mixed together. 14 6

(c) Fertilisers consisting of ammonium chloride or of any of the goods described in (a) or (b) above mixed with chalk, gypsum or other inorganic non-fertilising substances.

(d) Liquid fertilisers consisting of the goods of subparagraph (a) (ii) or (viii) above, or of mixtures of those goods, in an aqueous or ammoniacal solution. 3.- Heading 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:

(a) Goods which answer to one or other of the descriptions given below:

(i) Basic slag;

(ii) Natural phosphates of heading 25.10, calcined or further heat- treated than for the removal of impurities;

(iii) Superphosphates (single, double or triple);

(iv) Calcium hydrogenorthophosphate containing not less than 0.2 % by weight of fluorine calculated on the dry anhydrous product.

(b) Fertilisers consisting of any of the goods described in (a) above mixed together, but with no account being taken of the fluorine content limit.

(c) Fertilisers consisting of any of the goods described in (a) or (b) above, but with no account being taken of the fluorine content limit, mixed with chalk, gypsum or other inorganic non-fertilising substances. 4.- Heading 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:

(a) Goods which answer to one or other of the descriptions given below:

(i) Crude natural potassium salts (for example, carnallite, kainite and sylvite);

(ii) Potassium chloride, whether or not pure, except as provided in Note 1 (c) above;

(iii) Potassium sulphate, whether or not pure;

(iv) Magnesium potassium sulphate, whether or not pure.

(b) Fertilisers consisting of any of the goods described in (a) above mixed together. 5.- Ammonium dihydrogenorthophosphate (monoammonium phosphate) and diammonium hydrogenorthophosphate (diammonium phosphate), whether or not pure, and intermixtures thereof, are to be classified in heading 31.05. 6.- For the purposes of heading 31.05, the term “other fertilizers” applies only to products of a kind used as fertilizers and containing, as an essential constituent, at least one of the fertilising elements nitrogen, phosphorus or potassium. 14 7

3101.0000 Animal or vegetable fertilisers, whether or not 3 mixed together or chemically treated; fertilisers produced by the mixing or chemical treatment of animal or vegetable products. of ammonium sulphate and ammonium nitrate: 3102.3000 - Ammonium nitrate, whether or not in aqueous 0 solution 3102.4000 - Mixtures of ammonium nitrate with calcium 0 carbonate or other inorganic non- fertilising substances 3102.6000 - Double salts and mixtures of calcium nitrate and 0 ammonium nitrate aqueous or ammoniacal solution 3102.9000 - Other, including mixtures not specified in the 0 foregoing subheadings diphosphorus pentaoxide (P O ) 2 5 or three of the fertilising elements nitrogen, phosphorus and potassium; other fertilisers; goods of this Chapter in tablets or similar forms or in packages of a gross weight not exceeding 10 kg. 14 8

3105.1000 - Goods of this Chapter in tablets or similar forms 0 or in packages of a gross weight not exceeding 10 kg 3105.2000 - Mineral or chemical fertilisers containing the 0 three fertilising elements nitrogen, phosphorus and potassium (diammonium phosphate) (monoammonium phosphate) and mixtures thereof with diammonium hydrogenorthophosphate (diammonium phosphate) the two fertilising elements nitrogen and phosphorus: 3105.6000 - Mineral or chemical fertilisers containing the two 0 fertilising elements phosphorus and potassium

Chapter 32

Tanning or dyeing extracts; tannins and their derivatives; dyes, pigments and other colouring matter; paints and varnishes; putty and other mastics; inks

1.- This Chapter does not cover:

(a) Separate chemically defined elements or compounds (except those of heading 32.03 or 32.04, inorganic products of a kind used as luminophores (heading 32.06), glass obtained from fused quartz or other fused silica in the forms provided for in heading 32.07, and also dyes and other colouring matter put up in forms or packings for retail sale, of heading 32.12);

(b) Tannates or other tannin derivatives of products of headings 29.36 to

2.- Heading 32.04 includes mixtures of stabilised diazonium salts and couplers 3.- Headings 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, colouring pigments of heading 25.30 or Chapter 28, metal flakes and metal powders), of a kind used for colouring any material or used as ingredients in the manufacture of colouring preparations. The headings do not apply, however, to pigments dispersed in non-aqueous media, in liquid or paste form, of a kind used in the manufacture of paints, including enamels (heading 32.12), or to other preparations of heading 32.07, 32.08, 32.09, 32.10, 32.12, 32.13 or 32.15. 4.- Heading 32.08 includes solutions (other than collodions) consisting of any of the products specified in headings 39.01 to 39.13 in volatile organic solvents when the weight of the solvent exceeds 50% of the weight of the solution. 5.- The expression “colouring matter” in this Chapter does not include products of a kind used as extenders in oil paints, whether or not they are also suitable

6.- The expression “stamping foils” in heading 32.12 applies only to thin sheets of a kind used for printing, for example, book covers or hat bands, and

(a) Metallic powder (including powder of precious metal) or pigment,

(b) Metal (including precious metal) or pigment, deposited on a supporting

and their salts, ethers, esters and other derivatives. inorganic tanning substances; tanning preparations, whether or not containing natural tanning substances; enzymatic preparations for pre- tanning. 15 0

3202.9010 - - - Tanning substances, tanning preparations 16 based on chromium sulphate (including dyeing extracts but excluding animal black), whether or not chemically defined; preparations as specified in Note 3 to this Chapter based on colouring matter of vegetable or animal origin. 3203.0010 - - - Obtained from acacia catechu (black cutch) 3 not chemically defined; preparations as specified in Note 3 to this Chapter based on synthetic organic colouring matter; synthetic organic products of a kind used as fluorescent brightening agents or as luminophores, whether or not chemically defined. preparations based thereon as specified in Note 3 to this Chapter: 3204.1200 - - Acid dyes, whether or not premetallised, and 16 preparations based thereon; mordant dyes and preparations based thereon 3204.1300 - - Basic dyes and preparations based thereon 0 3204.1400 - - Direct dyes and preparations based thereon 16 - - Vat dyes (including those usable in that state as pigments) and preparations based thereon: 3204.1600 - - Reactive dyes and preparations based thereon 16 3204.1800 - - Carotenoid colouring matters and preparations 11 based thereon - - Other, including mixtures of colouring matter of two or more of the subheadings 3204.11 to 3204.19: 15 1

3204.2000 - Synthetic organic products of a kind used as 20 fluorescent brightening agents 3205.0000 Colour lakes; preparations as specified in Note 3 3 to this Chapter based on colour lakes. specified in Note 3 to this Chapter, other than those of heading 32.03, 32.04 or 32.05; inorganic products of a kind used as luminophores, whether or not chemically defined. dioxide: 3206.1100 - - Containing 80 % or more by weight of titanium 0 dioxide calculated on the dry matter compounds: 3206.4100 - - Ultramarine and preparations based thereon 16 based on zinc sulphide: 3206.4920 - - - Pigments and peparations based on cadmium 16 compounds hexacyanoferrates (ferrocyanides and ferricyanides) luminophores: 3206.5090 - - - Inorganic products of a kind used as 11 luminophores 15 2

prepared colours, vitrifiable enamels and glazes, engobes (slips), liquid lustres and similar preparations, of a kind used in the ceramic, enamelling or glass industry; glass frit and other glass, in the form of powder, granules or flakes. prepared colours and similar preparations: 3207.2000 - Vitrifiable enamels and glazes, engobes (slips) 3 and similar preparations - Glass frit and other glass, in the form of powder, granules or flakes: lacquers) based on synthetic polymers or chemically modified natural polymers, dispersed or dissolved in a non- aqueous medium; solutions as defined in Note 4 to this Chapter. lacquers) based on synthetic polymers or chemically modified natural polymers, dispersed or dissolved in an aqueous medium. 15 3

enamels, lacquers and distempers); prepared water pigments of a kind used for finishing leather. 3210.0020 - - - Prepared water pigments of a kind used for 20 finishing leather 3211.0010 - - - For leather 11 flakes) dispersed in non- aqueous media, in liquid or paste form, of a kind used in the manufacture of paints (including enamels); stamping foils; dyes and other colouring matter put up in forms or packings for retail sale. colours, modifying tints, amusement colours and the like, in tablets, tubes, jars, bottles, pans or in similar forms or packings. 32.14 Glaziers’ putty, grafting putty, resin cements, caulking compounds and other mastics; painters’ fillings; non- refractory surfacing preparations for facades, indoor walls, floors, ceilings or the like. caulking compounds and other mastics; painters’ fillings: 3214.1010 - - - Glaziers putty (mastic based on oil) 20 3214.1020 - - - Grafting putty (mastic based on wax) 20 3214.1050 - - - Capping cement for bulbs and tube lights 3 15 4

inks, whether or not concentrated or solid. 3215.9010 - - - Inks for ball points pens, fine liners and fibre 11 tips

Essential oils and resinoids; perfumery, cosmetic or toilet preparations

(a) Natural oleoresins or vegetable extracts of heading 13.01 or 13.02;

(c) Gum, wood or sulphates turpentine or other products of heading 2.- The expression “odoriferous substances” in heading 33.02 refers only to the substances of heading 33.01, to odoriferous constituents isolated from those substances or to synthetic aromatics.

3.- Headings 33.03 to 33.07 apply, inter alia, to products, whether or not mixed (other than aqueous distillates and aqueous solutions of essential oils), suitable for use as goods of these headings and put up in packings of a kind

4.- The expression “perfumery, cosmetic or toilet preparations” in heading 33.07 applies, inter alia, to the following products: scented sachets; odoriferous preparations which operate by burning; perfumed papers and papers 15 5

impregnated or coated with cosmetics; contact lens or artificial eye solutions; wadding, felt and nonwovens, impregnated, coated or covered with perfume or cosmetics; animal toilet preparations.

concrete and absolutes; resinoids; extracted oleoresins; concentrates of essential oils in fats, in fixed oils, in waxes or the like, obtained by enfleurage or maceration; terpenic by- products of the deterpenation of essential oils; aqueous distillates and aqueous solutions of essential oils. mixtures (including alcoholic solutions) with a basis of one or more of these substances, of a kind used as raw materials in industry; other preparations based on odoriferous substances, of a kind used for the manufacture of beverages. 3302.1010 - - - Flavours for use in aerated beverages 11 3302.1020 - - - Flavours and concentrates for use in food 11 industry 15 6

preparations for the care of the skin (other than medicaments), including sunscreen or sun tan preparations; manicure or pedicure preparations. 3304.9910 - - - Face and skin creams and lotions 20 straightening including denture fixative pastes and powders; yarn used to clean between the teeth (dental floss), in individual retail packages. 3306.2000 - Yarn used to clean between the teeth (dental 20 floss) 15 7

preparations, personal deodorants, bath preparations, depilatories and other perfumery, cosmetic or toilet preparations, not elsewhere specified or included; prepared room deodorisers, whether or not perfumed or having disinfectant properties. 3307.1000 - Pre- shave, shaving or after- shave preparations 20 3307.3000 - Perfumed bath salts and other bath preparations 20 rooms, including odoriferous preparations used during religious rites: 3307.4100 - - “Agarbatti” and other odoriferous perparations 20 which operate by burning

Chapter 34

Soap, organic surface-active agents, washing preparations, lubricating preparations, artificial waxes, prepared waxes, polishing or scouring preparations, candles and similar articles, herefor pastes, 158 “dental waxes” and dental preparations with a basis of plaster

1.- This Chapter does not cover:

(a) Edible mixtures or preparations of animal, vegetable or microbial fats or oils of a kind used as mould release preparations (heading 15.17);

(b) Shampoos, dentifrices, shaving creams and foams, or bath preparations, containing soap or other organic surface-active agents 2.- For the purposes of heading 34.01, the expression “soap” applies only to soap soluble in water. Soap and the other products of heading 34.01 may contain added substances (for example, disinfectants, abrasive powders, fillers or medicaments). Products containing abrasive powders remain classified in heading 34.01 only if in the form of bars, cakes or moulded pieces or shapes. In other forms they are to be classified in heading 34.05 as

3.- For the purposes of heading 34.02, “organic surface-active agents” are products which when mixed with water at a concentration of 0.5% at 20 oC and left to stand for one hour at the same temperature: 15 8

(a) give a transparent or translucent liquid or stable emulsion without separation of insoluble matter; and

(b) reduce the surface tension of water to 4.5 x 10-2 N/m (45 dyne/cm) or less.

4.- In heading 34.03 the expression “petroleum oils and oils obtained from bituminous minerals” applies to the products defined in Note 2 to Chapter 27.

5.- In heading 34.04, subject to the exclusions provided below, the expression “artificial waxes and prepared waxes” applies only to:

(a) Chemically produced organic products of a waxy character, whether

(c) Products of a waxy character with a basis of one or more waxes and containing fats, resins, mineral substances or other materials.

(a) Products of heading 15.16, 34.02 or 38.23, even if having a waxy character;

(b) Unmixed animal waxes or unmixed vegetable waxes, whether or not refined or coloured, of heading 15.21

(d) Waxes mixed with, dispersed in or dissolved in a liquid medium (headings

preparations for use as soap, in the form of bars, cakes, moulded pieces or shapes, whether or not containing soap; organic surface- active products and preparations for washing the skin, in the form of liquid or cream and put up for retail sale, whether or not containing soap; paper, wadding, felt and nonwovens, impregnated, coated or covered with soap or detergent. preparations, in the form of bars, cakes, moulded pieces or shapes, and paper, wadding, felt and nonwovens, impregnated, coated or covered with soap or detergent: 3401.1100 - - For toilet use (including medicated products) 20 15 9

preparations for washing the skin, in the form of liquid or cream and put up for retail sale, whether or not containing soap soap); surface- active preparations, washing preparations (including auxiliary washing preparations) and cleaning preparations, whether or not containing soap, other than those of heading 34.01. or not put up for retail sale : 3402.3100 - - Linear alkylbenzene sulphonic acids and their 11 salts not put up for retail sale : oil preparations, bolt or nut release preparations, anti- rust or anti- corrosion preparations and mould release preparations, based on lubricants) and preparations of a kind used for the oil or grease treatment of textile materials, leather, furskins or other materials, but excluding preparations containing, as basic constituents, 70 % or more by weight of petroleum oils or of oils obtained from bituminous minerals. bituminous minerals: materials, leather, furskins or other materials: 3403.1110 - - - Of a kind used in the leather or like industires 16 3403.1120 - - - Of a kind used in the paper or like industries 16 - - - Of a kind used in the textile or like industries: 16 0

material, leather, furskins or other materials: 3403.9110 - - - Of a kind used in the leather or like industires 20 including fat liquors 3403.9120 - - - Of a kind used in the paper or like industries 16 - - - Of a kind used in the textile or like industries: 3404.2000 - Of poly (oxyethylene) (polyethylene glycol) 0 floors, coachwork, glass or metal, scouring pastes and powders and similar preparations (whether or not in the form of paper, wadding, felt, nonwovens, cellular plastics or cellular rubber, impregnated, coated or covered with such preparations), excluding waxes of heading 34.04. footwear or leather: 3405.2000 - Polishes, creams and similar preparations for 11 the maintenance of wooden furniture, floors or other woodwork coachwork, other than metal polishes 16 1

scouring preparations children’s amusement; preparations known as “dental wax” or as “dental impression compounds”, put up in sets, in packings for retail sale or in plates, horseshoe shapes, sticks or similar forms; other preparations for use in dentistry, with a basis of plaster (of calcined gypsum or calcium sulphate). 3407.0010 - - - Dental wax and other preparations for use in 11 dentistry

Chapter 35

Albuminoidal substances; modified starches; glues; enzymes

(b) Blood fractions (other than blood albumin not prepared for therapeutic or prophylactic uses), medicaments or other products of Chapter 30;

(d) Enzymatic soaking or washing preparations or other products of

2.- For the purposes of heading 35.05, the term “dextrins” means starch degradation products with a reducing sugar content, expressed as dextrose on the dry substance, not exceeding 10%.

Such products with a reducing sugar content exceeding 10% fall in heading 17.02.

16 2

derivatives; casein glues. more whey proteins, containing by weight more than 80 % whey proteins, calculated on the dry matter), albuminates and other albumin derivatives.

3502.2000 - Milk albumin, including concentrates of two or 3 more whey proteins (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.

3504.0000 Peptones and their derivatives; other protein 0 substances and their derivatives, not elsewhere specified or included; hide powder, whether or not chromed.

example, pre- gelatinised or esterified starches); glues based on starches, or on dextrins or other modified starches. 3505.2030 - - - Printing gum (pre-gelatinized modified 0% 3 starch for textile prining) 16 3

not elsewhere specified or included; products suitable for use as glues or adhesives, put up for retail sale as glues or adhesives, not exceeding a net weight of 1 kg. 3506.1000 - Products suitable for use as glues or adhesives, 20 put up for retail sale as glues or adhesives, not exceeding a net weight of 1 kg 39.01 to 39.13 or on rubber: 3506.9910 - - - Sealant having methyl ethyl ketone from 60 % 0 to 70 % and ethyl acetate from 10 % to 20 %. specified or included.

Chapter 36

Explosives; pyrotechnic products; matches; pyrophoric alloys; certain combustible preparations

1.- This Chapter does not cover separate chemically defined compounds other 2.- The expression “articles of combustible materials” in heading 36.06 applies

(a) Metaldehyde, hexamethylenetetramine and similar substances, put up in forms (for example, tablets, sticks or similar forms) for use as fuels; fuels with a basis of alcohol, and similar prepared fuels, in solid or semi-solid

(b) Liquid or liquefied-gas fuels in containers of a kind used for filling or refilling cigarette or similar lighters and of a capacity not exceeding 300 cm3; and 16 4

3602.0000 Prepared explosives, other than propellent 20 powders or detonating caps; igniters; electric detonators. 36.04 Fireworks, signalling flares, rain rockets, fog signals and other pyrotechnic articles. 3605.0000 Matches, other than pyrotechnic articles of 20 heading 36.04. all forms; articles of combustible materials as specified in Note 2 to this Chapter. 3606.1000 - Liquid or liquefied gas fuels in containers of a 20 kind used for filling or refilling cigarette or similar lighters and of a capacity not exceeding 300cm3

16 5

Chapter 37

Photographic or cinematographic goods

In this Chapter the word “photographic” relates to the process by which visible images are formed, directly or indirectly, by the action of light or other forms of radiation on photosensitive, including thermosensitive, surfaces.

sensitised, unexposed, of any material other than paper, paperboard or textiles; instant print film in the flat, sensitised, unexposed, whether or not in packs. 255 mm: 3701.3020 - - - Photo polymers and CTP plates of a kind 11 used in printing Of news papers and magazines unexposed, of any material other than paper, paperboard or textiles; instant print film in rolls, sensitised, unexposed. exceeding 105 mm: exceeding 105 mm: 16 6

3702.4100 - - Of a width exceeding 610 mm and of a length 0 exceeding 200 m, for colour photography (polychrome) 3702.4200 - - Of a width exceeding 610 mm and of a length 0 exceeding 200m, other than for colour photography 3702.4300 - - Of a width exceeding 610 mm and of a length 0 not exceeding 200 m exceeding 610 mm exceeding 35 mm and of a length not exceeding 30 m, for slides exceeding 35 mm and of a length not exceeding 30 m, other than for slides 3702.5500 - - Of a width exceeding16 mm but not exceeding 0 35 mm and of a length exceeding 30 m 3702.9600 - - Of a width not exceeding 35 mm and of a 0 length not exceeding 30 mm 3702.9700 - - Of a width not exceeding 35 mm and of a 0 length exceeding 30 mm sensitised, unexposed. 3703.2000 - Other for colour photography (polychrome) 0 3704.0000 Photographic plates, film, paper, paperboard 0 and textiles, exposed but not developed. developed, other than cinematographic film. 16 7

developed, whether or not incorporating sound track or consisting only of sound track. per meter per meter (other than varnishes, glues, adhesives and similar preparations); unmixed products for photographic uses, put up in measured portions or put up for retail sale in a form ready for use.

Chapter 38

Miscellaneous chemical products

(a) Separate chemically defined elements or compounds with the

(2) Insecticides, rodenticides, fungicides, herbicides, anti- sprouting products and plant-growth regulators, disinfectants and similar products, put up as described in heading 38.08;

(3) Products put up as charges for fire-extinguishers or put up in

(b) Mixtures of chemicals with foodstuffs or other substances with nutritive value, of a kind used in the preparation of human foodstuffs (generally heading 21.06);

(d) Slag, ash and residues (including sludges, other than sewage sludge), containing metals, arsenic or their mixtures and meeting the requirements of Note 3 (a) or 3 (b) to Chapter 26 (heading 26. 20); 16 8

(f) Spent catalysts of a kind used for the extraction of base metals or for the manufacture of chemical compounds of base metals (heading 26.20), spent catalysts of a kind used principally for the recovery of precious metal (heading 71.12) or catalysts consisting of metals or metal alloys in the form of, for example, finely divided powder or woven gauze(Section XIV or XV). 2.- (A) For the purpose of heading 38. 22, the expression “certified reference materials” means reference materials which are accompanied by a certificate which indicates the values of the certified properties, the methods used to determine these values and the degree of certainty associated with each value and which are suitable for analytical, calibrating or referencing purposes. (B) With the exception of the products of Chapter 28 or 29, for the classification of certified reference materials, heading 38. 22 shall take precedence over any other heading in the Nomenclature. 3.- Heading 38.24 includes the following goods which are not to be classified in any other heading of the Nomenclature:

(a) Cultured crystals (other than optical elements) weighing not less than 2.5 g each, of magnesium oxide or of the halides of the alkali or alkaline-earth metals;

(b) Fusel oil; Dippel’s oil;

(d) Stencil correctors and other correcting fluids and correction tapes (other than those of heading 96.12), put up in packings for retail sale; and

(e) Ceramic firing testers, fusible (for example, Seger cones). 4.- Throughout the Nomenclature, “municipal waste” means waste of a kind collected from households, hotels, restaurants, hospitals, shops, offices, etc., road and pavement sweepings, as well as construction and demolition waste. Municipal waste generally contains a large variety of materials such as plastics, rubber, wood, paper, textiles, glass, metals, food materials, broken furniture and other damaged or discarded articles. The term “municipal waste”, however, does not cover:

(a) Individual materials or articles segregated from the waste, for example wastes of plastics, rubber, wood, paper, textiles, glass or metals, electrical and electronic waste and scrap (including spent batteries) which fall in their appropriate headings of the Nomenclature;

(b) Industrial waste;

(d) Clinical waste, as defined in Note 6 (a) below. 5.- For the purposes of heading 38.25, “sewage sludge” means sludge arising from urban effluent treatment plant and includes pre- treatment waste, scourings and unstabilised sludge. Stabilised sludge when suitable for use as fertiliser is excluded (Chapter 31). 6.- For the purposes of heading 38.25, the expression “other wastes” applies to :

(a) Clinical waste, that is, contaminated waste arising from medical research, diagnosis, treatment or other medical, surgical, dental or veterinary procedures, which often contain pathogens and pharmaceutical substances and require special disposal procedures (for example, soiled dressings, used gloves and used syringes); 16 9

(b) Waste organic solvents;

(d) Other wastes from chemical or allied industries. The expression “other wastes” does not, however, cover wastes which contain mainly petroleum oils or oils obtained from bituminous minerals (heading 27. 10). 7.- For the purposes of heading 38.26, the term “biodiesel” means mono-alkyl esters of fatty acids of a kind used as a fuel, derived from animal, vegetable or microbial fats and oils whether or not used. Subheading Notes. 1.- Subheadings 3808.52 and 3808.59 cover only goods of heading 38.08, containing one or more of the following substances : alachlor (ISO); aldicarb (ISO); aldrin (ISO); azinphos-methyl (ISO); binapacryl (ISO); camphechlor (ISO) (toxaphene); captafol (ISO); carbofuran (ISO); chlordane (ISO); chlordimeform (ISO); chlorobenzilate (ISO); DDT (ISO) (clofenotane (INN), 1,1,1-trichloro-2,2bis(p-chlorophenyl)ethane); dieldrin (ISO, INN); 4,6-dinitro- o-cresol (DNOC (ISO)) or its salts; dinoseb (ISO), its salts or its esters; endosulfan (ISO); ethylene dibromide (ISO) (1,2-dibromoethane); ethylene dichloride (ISO) (1,2-dichloroethane); fluoroacetamide (ISO); heptachlor (ISO); hexachlorobenzene (ISO); 1,2,3,4,5,6-hexachlorocyclohexane (HCH (ISO)), including lindane (ISO, INN); mercury compounds; methamidophos (ISO); monocrotophos (ISO); oxirane (ethylene oxide); parathion (ISO); parathion-methyl (ISO) (methyl-parathion); pentachlorophenol (ISO), its salts or its esters; perfluorooctane sulphonic acid and its salts; perfluorooctane sulphonamides; perfluorooctane sulphonyl fluoride; phosphamidon (ISO); 2,4,5-T (ISO) (2,4,5-trichlorophenoxyacetic acid), its salts or its esters; tributyltin compounds; trichlorfon (ISO). 2.- Subheadings 3808.61 to 3808.69 cover only goods of heading 38.08, containing alpha-cypermethrin (ISO), bendiocarb (ISO), bifenthrin (ISO), chlorfenapyr (ISO), cyfluthrin (ISO), deltamethrin (INN, ISO), etofenprox (INN), fenitrothion (ISO), lambda-cyhalothrin (ISO), malathion (ISO), pirimiphos-methyl (ISO) or propoxur (ISO). 3.- Subheadings 3824.81 to 3824.89 cover only mixtures and preparations containing one or more of the following substances : oxirane (ethylene oxide); polybrominated biphenyls (PBBs); polychlorinated biphenyls (PCBs); polychlorinated terphenyls (PCTs); tris(2,3-dibromopropyl) phosphate; aldrin (ISO); camphechlor (ISO) (toxaphene); chlordane (ISO); chlordecone (ISO); DDT (ISO) (clofenotane (INN); 1,1,1-trichloro-2,2-bis(p-chlorophenyl)ethane); dieldrin (ISO, INN); endosulfan (ISO); endrin (ISO); heptachlor (ISO); mirex (ISO); 1,2,3,4,5,6-hexachlorocyclohexane (HCH (ISO)), including lindane (ISO, INN); pentachlorobenzene (ISO); hexachlorobenzene (ISO); perfluorooctane sulphonic acid, its salts; perfluorooctane sulphonamides; perfluorooctane sulphonyl fluoride; tetra-, penta-, hexa-, hepta- or octabromodiphenyl ethers; short-chain chlorinated paraffins. Short-chain chlorinated paraffins are mixtures of compounds, with a chlorination degree of more than 48 % by weight, with the following molecular formula: CxH(2x-y+2)Cly, where x=10 - 13 and y= 1 - 13. 17 0

4.- For the purposes of subheadings 3825.41 and 3825.49, waste organic solvents. are wastes containing mainly organic solvents, not fit for further use as presented as primary products, whether or not intended for recovery of the

colloidal graphite; preparations based on graphite or other carbon in the form of pastes, blocks, plates or other semi- manufactures. similar pastes for furnace linings products; animal black, including spent animal black. pulp, whether or not concentrated, desugared or chemically treated, including lignin sulphonates, but excluding tall oil of heading 38.03. terpenic oils produced by the distillation or other treatment of coniferous woods; crude dipentene; sulphite turpentine and other crude para- cymene; pine oil containing alpha- terpineol as the main constituent. thereof; rosin spirit and rosin oils; run gums. 3806.2000 - Salts of rosin, of resin acids or of derivatives of 11 rosin or resin acids, other than salts of rosin adducts 17 1

wood naphtha; vegetable pitch; brewers’ pitch and similar preparations based on rosin, resin acids or on vegetable pitch. herbicides, anti- sprouting products and plant- growth regulators, disinfectants and similar products, put up in forms or packings for retail sale or as preparations or articles (for example, sulphur- treated bands, wicks and candles, and fly papers). Chapter: of a net weight content not exceeding 300 g: 3808.5210 - - - Products registered under the Agricultural 3 Pesticides Ordinance 1971 3808.5910 - - - Products registered under the Agricultural 3 Pesticides Ordinance 1971 Chapter : exceeding 300 g: 3808.6110 - - - Products registered under the Agricultural 3 Pesticides Ordinance 1971 exceeding 300 g but not exceeding 7.5 kg: 3808.6210 - - - Products registered under the Agricultural 3 Pesticides Ordinance 1971 3808.6910 - - - Products registered under the Agricultural 3 Pesticides Ordinance 1971 3808.9110 - - - Mosquito coils, mats, aerosol sprays and 20 the like 17 2

3808.9170 - - - Products registered under the Agricultural 0 Pesticides Ordinance 1971 3808.9210 - - - Products registered under the Agricultural 0 Pesticides Ordinance 1971 plant-growth regulators: 3808.9310 - - - Products registered under the Agricultural 0 Pesticides Ordinance 1971 3808.9910 - - - Products registered under the Agricultural 0 Pesticides Ordinance 1971 the dyeing or fixing of dyestuffs and other products and preparations (for example, dressings and mordants), of a kind used in the textile, paper, leather or like industries, not elsewhere specified or included. - - Of a kind used in the textile or like industries: 3809.9110 - - - Printing gum (preparation of modified 0 starches with other gums having specific application in textile printing 3809.9200 - - Of a kind used in the paper or like industries 16 3809.9300 - - Of a kind used in the leather or like industries 16 17 3

fluxes and other auxiliary preparations for soldering, brazing or welding; soldering, brazing or welding powders and pastes consisting of metal and other materials; preparations of a kind used as cores or coatings for welding electrodes or rods. 3810.1000 - Pickling preparations for metal surfaces; 0 soldering brazing or welding powders and pastes consisting of metal and other materials 3810.9010 — Preparations of a kind used as cores or 0 coatings for welding electrodes or rods inhibitors, gum inhibitors, viscosity improvers, anti- corrosive preparations and other prepared additives for mineral oils (including gasoline) or for other liquids used for the same purposes as mineral oils. 3811.2100 - - Containing petroleum oils or oils obtained 0 from bituminous minerals plasticisers for rubber or plastics, not elsewhere specified or included; anti- oxidising preparations and other compound stabilisers for rubber or plastics. 3812.2000 - Compound plasticizers for rubber or plastics 16 compound stabilisers for rubber or plastics: 3812.3100 - - Mixtures of oligomers of 2,2,4-trimethyl-1,2- 3 dihydroquinoline (TMQ) extinguishers; charged fire- extinguishing grenades. 17 4

not elsewhere specified or included; prepared paint or varnish removers. and catalytic preparations, not elsewhere specified or included. active substance compounds as the active substance similar compositions, including dolomite ramming mix, other than products of heading 38.01. alkylnaphthalenes, other than those of heading 27. 07 or 29. 02. electronics, in the form of discs, wafers or similar forms; chemical compounds doped for use in electronics. liquids for hydraulic transmission, not containing or containing less than 70 % by weight of petroleum oils or oils obtained from bituminous minerals. 3820.0000 Anti- freezing preparations and prepared de- 20 icing fluids. or maintenance of micro- organisms (including viruses and the like) or of plant, human or animal cells 17 5

backing, prepared diagnostic or laboratory reagents whether or not on a backing, whether or not put up in the form of kits, other than those of heading 30.06; certified reference materials. backing, prepared diagnostic or laboratory reagents whether or not on a backing, whether or not put up in the form of kits : 3822.1200 - - For Zika and other diseases transmitted by 20 mosquitoes of the genus Aedes oils from refining; industrial fatty alcohols. from refining: cores; chemical products and preparations of the chemical or allied industries (including those consisting of mixtures of natural products), not elsewhere specified or included. 3824.1000 - Prepared binders for foundry moulds or cores 0 together or with metallic binders 3824.4000 - Prepared additives for cements, mortars or 16 concretes 3824.6000 - Sorbitol other than that of subheading No. 16 2905.44 17 6

Chapter : (PCBs), polychlorinated terphenyls (PCTs) or polybrominated biphenyls (PBBs) phosphate 3824.8400 - - Containing aldrin (ISO), camphechlor (ISO) 3 (toxaphene), chlordane (ISO), chlordecone (ISO), DDT (ISO) (clofenotane (INN), 1,1,1- trichloro-2,2-bis(p-chlorophenyl)ethane), dieldrin (ISO, INN), endosulfan (ISO), endrin (ISO), heptachlor (ISO) or mirex (ISO) hexachlorocyclohexane (HCH (ISO)), including lindane (ISO, INN) hexachlorobenzene (ISO) 3824.8700 - - Containing perfluorooctane sulphonic acid, 3 its salts, perfluorooctane sulphonamides, or perfluorooctane sulphonyl fluoride 3824.8800 - - Containing tetra-, penta-, hexa-, hepta- or 3 octabromodiphenyl ethers 3824.8900 - - Containing short-chain chlorinated paraffins 3 3824.9100 - - Mixtures and preparations consisting mainly 0 of (5-ethyl-2-methyl-2-oxido-1,3,2- dioxaphosphinan-5-yl)methyl methyl methylphosphonate and bis[(5-ethyl-2-methyl-2- oxido-1,3,2- dioxaphosphinan-5-yl)methyl] methylphosphonate 3824.9200 - - Polyglycol esters of methylphosphonic acid 3 3824.9910 - - - Gum base of a kind used for manufacture of 11 chewing gum 3824.9950 - - - Stencil correctors and other correcting fluids 16 3824.9970 - - - Dialysis bath concentrate in liquid or 0 powder form 17 7

3824.9991 - - - -Preparations of a kind used for water 0 purification 3824.9992 - - - -Carburizing preparations of a kind used for 0 hardening of steel 3824.9994 - - - -Carboxylic acid based anhydride hardener 3 Convention on the Prohibition of the Development , Production, Stock piling and use of Chemical Weapons and on their Destruction : including cycloalkyl)alkyl (methyl, ethyl, n- propyl or isopropyl)phosphonofluoridates including cycloalkyl)N,N- dialkyl (methy,ethyl, n- propyl or isopropyl)phosphoramidocyanidates (dialkyl(methyl, ethyl, n- propyl or isopropyl) amino)ethyl] hydrogen alkyl(methyl, ethyl, n- propyl or isopropyl)phosphonothioates and their O- alkyl (< C10, including cycloalkyl)esters; mixtures consisting mainly of alkylated or protonated salts thereof ethyl,n- propyle or isopropyl) phosphonyldifluorides dialkyl(methyl, ethyl, n- propyl or isopropyl) aminoethyl]hydrogen alkyl (methyl, ethyl,n- propyl or isopropyl)phosphonites and their O- alkyl (< C10, including cycloalkyl)esters; mixtures consisting mainly of alkylated or protonated salts thereof dialkyl(methyl, ethyl, n- propyl or isopropyl) phosphoramidic dihalides ethyl, n- propyl or isopropyl)N,N- dialkyl (methyl, ethyl, n- propyl or isopropyl) phosphoramidates (methyl, ethyl, n- propyl orisopropyl)- 2- chloroethylamines or their protonated salts 17 8

dialkyl(methyl, ethyl, n- propyl or isopropyl)- 2- aminoethanols or their protonated salts dimethyl- 2- aminoethanol or N,N- diethyl- 2- aminoethanol or their protonated salts (methyl, ethyl, n- propyl or isopropyl)aminoethane- 2- thiols or their protonated salts chemicals containing a phosphorus atom to which is bonded one methyl, ethyl, n- propyl or isopropyl group but not further carbon atoms 3824.9997 - - - -Salts of stearic acid other than alkali salts 3 e.g. zinc stearate; calcium stearate industries, not elsewhere specified or included; municipal waste; sewage sludge; other wastes specified in Note 6 to this Chapter. 3825.5000 - Wastes of metal pickling liquors, hydraulic 20 fluids, brake fluids and anti- freeze fluids 3825.6100 - - Mainly containing organic constituents 20 containing or containing less than 70 %by weight of petroleum oils or oils obtained from bituminous minerals. of methane, ethane or propane, not elsewhere specified or included. 17 9

whether or not containing hydrochlorofluorocarbons (HCFCs), perfluorocarbons (PFCs) or hydrofluorocarbons (HFCs); containing hydrobromofluorocarbons (HBFCs); containing carbon tetrachloride; containing 1,1,1trichlo 3827.1100 - - Containing chlorofluorocarbons (CFCs), 16 whether or not Containing hydrochlorofluorocarbons (HCFCs), perfluorocarbons (PFCs) or hydrofluorocarbons (HFCs) (HBFCs) 3827.1400 - - Containing 1,1,1-trichloroethane (methyl 3 chloroform) (Halon-1211), bromotrifluoromethane (Halon- 1301) or dibromotetrafluoroethanes (Halon- 2402) (HCFCs), whether or not containing perfluorocarbons (PFCs) or hydrofluorocarbons (HFCs), but not containing chlorofluorocarbons (CFCs) : 2903.41 to 2903.48 3827.3200 - - Other, containing substances of subheadings 3 2903.71 to 2903.75 3827.4000 - Containing methyl bromide (bromomethane) or 3 bromochloromethane perfluorocarbons (PFCs) but not containing chlorofluorocarbons (CFCs) or hydrochlorofluorocarbons (HCFCs) : but not containing chlorofluorocarbons (CFCs) or hydrochlorofluorocarbons (HCFCs) : 18 0

3827.6100 - - Containing 15 % or more by mass of 1,1,1- 3 trifluoroethane (HFC-143a) 3827.6200 - - Other, not included in the subheading above, 3 containing 55 % or more by mass of pentafluoroethane (HFC- 125) but not containing unsaturated fluorinated derivatives of acyclic hydrocarbons (HFOs) above, containing 40 % or more by mass of pentafluoroethane (HFC-125) above, containing 30 % or more by mass of 1,1,1,2-tetrafluoroethane (HFC-134a) but not containing unsaturated fluorinated derivatives of acyclic hydrocarbons (HFOs) above, containing 20 % or more by mass of difluoromethane (HFC-32) and 20 % or more by mass of pentafluoroethane (HFC-125) above, containing substances of subheadings 2903.41 to 2903.48

Section VII

PLASTICS AND ARTICLES THEREOF; RUBBER AND ARTICLES THEREOF

1.- Goods 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 mixed together to obtain a product of Section VI or VII, are to be classified in the heading

(a) having regard to the manner in which they are put up, clearly identifiable as being intended to be used together without first being 18 1

(c) identifiable, whether by their nature or by the relative proportions in which they are present, as being complementary one to another.

2.- Except for the goods of heading 39.18 or 39.19, plastics, rubber, and articles thereof, printed with motifs, characters or pictorial representations, which are not merely subsidiary to the primary use of the goods, fall in Chapter 49.

Chapter 39

Plastics and articles thereof

1.- Throughout the Nomenclature the expression “plastics” means those materials of headings 39.01 to 39.14 which are or have been capable, either at the moment of polymerisation or at some subsequent stage, of being formed under external influence (usually heat and pressure, if necessary with a solvent or plasticiser) by moulding, casting, extruding, rolling or other process into shapes which are retained on the removal of the external Throughout the Nomenclature any reference to “plastics” also includes vulcanised fibre. The expression, however, does not apply to materials

(e) Solutions (other than collodions) consisting of any of the products specified in headings 39.01 to 39.13 in volatile organic solvents when the weight of the solvent exceeds 50% of the weight of the solution (heading 32.08); stamping foils of heading 32.12;

(f) Organic surface-active agents or preparations of heading 34.02;

(h) Prepared additives for mineral oils (including gasoline) or for other liquids used for the same purposes as mineral oils (heading 38.11);

(ij) Prepared hydraulic fluids based on polyglycols, silicones or other polymers of Chapter 39 (heading 38.19);

(k) Diagnostic or laboratory reagents on a backing of plastics (heading 38.22);

(l) Synthetic rubber, as defined for the purposes of Chapter 40, or articles thereof;

(m) Saddlery or harness (heading 42.01) or trunks, suitcases, handbags or other containers of heading 42.02;

(q) Articles of Section XII (for example, footwear, headgear, umbrellas, sun umbrellas, walking-sticks, whips, riding-crops or parts thereof);

(s) Articles of Section XVI (machines and mechanical or electrical appliances); 18 2

(t) Parts of aircraft or vehicles of Section XVII;

(u) Articles of Chapter 90 (for example, optical elements, spectacle frames, drawing instruments);

(v) Articles of Chapter 91 (for example, clock or watch cases);

(w) Articles of Chapter 92 (for example, musical instruments or parts thereof);

(x) Articles of Chapter 94 (for example, furniture, luminaires and lighting fittings, illuminated signs, prefabricated buildings);

(y) Articles of Chapter 95 (for example, toys, games, sports requisites); or

(z) Articles of Chapter 96 (for example, brushes, buttons, slide fasteners, combs, mouthpieces or stems for smoking pipes, cigarette-holders or the like, parts of vacuum flasks or the like, pens, propelling pencils, and monopods, bipods, tripods and similar articles). 3.- Headings 39.01 to 39.11 apply only to goods of a kind produced by chemical synthesis, falling in the following categories:

(a) Liquid synthetic polyolefins of which less than 60% by volume distils at 300 oC, after conversion to 1,013 millibars when a reduced-pressure distillation method is used (headings 39.01 and 39.02);

(b) Resins, not highly polymerised, of the coumarone-indene type (heading 39.11);

(d) Silicones (heading 39.10);

(e) Resols (heading 39.09) and other prepolymers. 4.- The expression “copolymers” covers all polymers in which no single monomer unit contributes 95% or more by weight to the total polymer content. For the purposes of this Chapter, except where the context otherwise requires, copolymers (including co-polycondensates, co-polyaddition products, block copolymers and graft copolymers) and polymer blends are to be classified in the heading covering polymers of that comonomer unit which predominates by weight over every other single comonomer unit. For the purposes of this Note, constituent comonomer units of polymers falling in the same heading shall be taken together. If no single comonomer unit predominates, copolymers or polymer blends, as the case may be, are to be classified in the heading which occurs last in numerical order among those which equally merit consideration. 5.- Chemically modified polymers, that is those in which only appendages to the main polymer chain have been changed by chemical reaction, are to be classified in the heading appropriate to the unmodified polymer. This provision does not apply to graft copolymers. 6.- In headings 39.01 to 39.14, the expression “primary forms” applies only to the following forms:

(a) Liquids and pastes, including dispersions (emulsions and suspensions) and solutions;

(b) Blocks of irregular shape, lumps, powders (including moulding powders), granules, flakes and similar bulk forms. 7.- Heading 39.15 does not apply to waste, parings and scrap of a single thermoplastic material, transformed into primary forms (headings 39.01 to 39.14). 18 3

8.- For the purposes of heading 39.17, the expression “tubes, pipes and hoses” means hollow products, whether semi-manufactures or finished products, of a kind generally used for conveying, conducting or distributing gases or liquids (for example, ribbed garden hose, perforated tubes). This expression also includes sausage casings and other lay-flat tubing. However, except for the last-mentioned, those having an internal cross-section other than round, oval, rectangular (in which the length does not exceed 1.5 times the width) or in the shape of a regular polygon are not to be regarded as tubes, pipes and hoses but as profile shapes. 9.- For the purposes of heading 39.18, the expression “wall or ceiling coverings of plastics” applies to products in rolls, of a width not less than 45 cm, suitable for wall or ceiling decoration, consisting of plastics fixed permanently on a backing of any material other than paper, the layer of plastics (on the face side) being grained, embossed, coloured, design-printed or otherwise decorated. 10.- In headings 39.20 and 39.21, the expression “plates, sheets, film, foil and strip” applies only to plates, sheets, film, foil and strip (other than those of Chapter 54) and to blocks of regular geometric shape, whether or not printed or otherwise surface-worked, uncut or cut into rectangles (including squares) but not further worked (even if when so cut they become articles ready for use). 11.- Heading 39.25 applies only to the following articles, not being products covered by any of the earlier headings of sub-Chapter II:

(a) Reservoirs, tanks (including septic tanks), vats and similar containers, of a capacity exceeding 300 l;

(b) Structural elements used, for example, in floors, walls or partitions, ceilings or roofs;

(d) Doors, windows and their frames and thresholds for doors;

(e) Balconies, balustrades, fencing, gates and similar barriers;

(f) Shutters, blinds (including Venetian blinds) and similar articles and and parts and fittings thereof;

(g) Large-scale shelving for assembly and permanent installation, for example, in shops, workshops, warehouses;

(h) Ornamental architectural features, for example, flutings, cupolas, dovecotes; and

(ij) Fittings and mountings intended for permanent installation in or on doors, windows, staircases, walls or other parts of buildings, for example, knobs, handles, hooks, brackets, towel rails, switch-plates and other protective plates. Subheading Notes. 1.- Within any one heading of this Chapter, polymers (including copolymers) and chemically modified polymers are to be classified according to the following provisions:

(a) Where there is a subheading named “Other” in the same series:

(1) The designation in a subheading of a polymer by the prefix “poly” (for example, polyethylene and polyamide-6,6) means that the constituent monomer unit or monomer units of the 18 4

named polymer taken together must contribute 95% or more by weight of the total polymer content.

(2) The copolymers named in subheadings 3901.30,3901.40,3903.20, 3903.30 and 3904.30 are to be classified in those subheadings, provided that the comonomer units of the named copolymers contribute 95% or more by weight of the total polymer content.

(3) Chemically modified polymers are to be classified in the subheading named “Other”, provided that the chemically modified polymers are not more specifically covered by another subheading.

(4) Polymers not meeting (1), (2) or (3) above, are to be classified in the subheading, among the remaining subheadings in the series, covering polymers of that monomer unit which predominates by weight over every other single comonomer unit. For this purpose, constituent monomer units of polymers falling in the same subheading shall be taken together. Only the constituent comonomer units of the polymers in the series of subheadings under consideration are to be compared.

(b) Where there is no subheading named “Other” in the same series:

(1) Polymers are to be classified in the subheading covering polymers of that monomer unit which predominates by weight over every other single comonomer unit. For this purpose, constituent monomer units of polymers falling in the same subheading shall be taken together. Only the constituent comonomer units of the polymers in the series under consideration are to be compared.

(2) Chemically modified polymers are to be classified in the subheading appropriate to the unmodified polymer. Polymer blends are to be classified in the same subheading as polymers of the same monomer units in the same proportions. 2.- For the purposes of subheading 3920.43, the term “plasticisers” includes secondary plasticisers.

(1) (2) (3) (4) I.- PRIMARY FORMS 39.01 Polymers of ethylene, in primary forms. 3901.1000 - Polyethylene having a specific gravity of less 3 than 0.94 3901.2000 - Polyethylene having a specific gravity of 0.94 3 or more 3901.3000 - Ethylene- Vinyl acetate copolymers 3 3901.4000 - Ethylene-alpha-olefin copolymers, having a 3 specific gravity of less than 0.94 3901.9000 - Other 3 18 5

primary forms. copolymers halogenated olefins, in primary forms. substances: esters, in primary forms; other vinyl polymers in primary forms. 18 6

3905.3000 - Poly(vinyl alcohol), whether or not containing 0 unhydrolysed acetate groups 3906.9040 - - - Dispersing agent and acrylic thickeners 0 resins, in primary forms; polycarbonates, alkyd resins, polyallyl esters and other polyesters, in primary forms. higher: 18 7

3908.1000 - Polyamide- 6, - 11, - 12, - 6, 6, - 6, 9, - 6, 10 or 0 - 6, 12 polyurethanes, in primary forms. 3909.3100 - - Poly(methylene phenyl isocyanate) (crude 0 MDI, polymeric MDI) polyterpenes, polysulphides, polysulphones and other products specified in Note 3 to this Chapter, not elsewhere specified or included, in primary forms. coumarone- indene resins and polyterpenes: elsewhere specified or included, in primary forms. 18 8

and modified natural polymers (for example, hardened proteins, chemical derivatives of natural rubber), not elsewhere specified or included, in primary forms. headings 39.01 to 39.13, in primary forms. 3914.0020 - - - Ion-exchangers of the polymerization type 0 MANUFACTURES; ARTICLES dimension exceeds 1 mm, rods, sticks and profile shapes, whether or not surface- worked but not otherwise worked, of plastics. (for example, joints, elbows, flanges), of plastics. 3917.1000 - Artificial guts (sausage casings) of hardened 11 protein or of cellulosic materials 3917.2310 - - - Heat shrinkable sleeves and tubes of a dia 3 not exceeding 100 mm 18 9

3917.3100 - - Flexible tubes, pipes and hoses, having a 20 minimum burst pressure of 27.6 MPa 3917.3200 - - Other, not reinforced or otherwise combined 20 with other materials, without fittings: 3917.3300 - - Other, not reinforced or otherwise combined 20 with other materials, with fittings self- adhesive, in rolls or in the form of tiles; wall or ceiling coverings of plastics, as defined in Note 9 to this Chapter. 39.19 Self- adhesive plates, sheets, film, foil, tape, strip and other flat shapes, of plastics, whether or not in rolls. 3919.9010 - - - Oriented Polypropylene (OPP) packing 20 tapes 3919.9020 - - - PVC electric insulation tapes in logs 16 exceeding 100 cm plastics, non- cellular and not reinforced, laminated, supported or similarly combined with other materials. 3920.2010 - - - Biaxially Oriented Polypropylene (BOPP) 16 film, plain 3920.2020 - - - Biaxially Oriented Polypropylene (BOPP) 16 film, printed 3920.2030 - - - Biaxially Oriented Polypropylene (BOPP) 16 film, metallized 19 0

3920.2040 - - - Biaxially Oriented Polypropylene (BOPP) 16 film, laminated 3920.4300 - - Containing by weight not less than 6 % of 20 plasticisers esters or other polyesters: plastics. having a specific gravity of 0.032 to 0.042 g/cm3 19 1

bidets, lavatory pans, seats and covers, flushing cisterns and similar sanitary ware, of plastics. 3922.1000 - Baths, shower- baths, sinks and wash- basins 20 goods, of plastics; stoppers, lids, caps and other closures, of plastics. 3923.1000 - Boxes, cases, crates and similar articles 20 3923.4000 - Spools, cops, bobbins and similar supports 20 terephthalate articles and hygienic or toilet articles, of plastics. specified or included. 3925.1000 - Reservoirs, tanks, vats and similar containers, 20 of a capacity exceeding 300l thresholds for doors 3925.3000 - Shutters, blinds (including Venetian blinds) and 20 similar articles and parts thereof other materials of headings 39.01 to 39.14. (including gloves, mittens and mitts): 19 2

3926.3000 - Fittings for furniture, coachwork of the like 20 3926.9020 - - - Coils of plastics (contraceptives and 0 accessories therefor) 3926.9030 - - - Transmission, conveyor or elevator belts 20 3926.9070 - - - Design patterns, cards for textile and leather 0 garments 3926.9091 - - - -Plastic tags and staples for garments 0

Chapter 40

Rubber and articles thereof

1.- Except where the context otherwise requires, throughout the Nomenclature the expression “rubber” means the following products, whether or not vulcanised or hard: natural rubber, balata, gutta-percha, guayule, chicle and similar natural gums, synthetic rubber, factice derived from oils, and such

(a) Goods of Section XI (textiles and textile articles);

(d) Mechanical or electrical appliances or parts thereof of Section XVI (including electrical goods of all kinds), of hard rubber;

(f) Articles of Chapter 95 (other than sports gloves, mittens and mitts and articles of headings 40.11 to 40.13). 3.- In headings 40.01 to 40.03 and 40.05, the expression “primary forms” applies 19 3

(a) Liquids and pastes (including latex, whether or not pre-vulcanised, and other dispersions and solutions);

(b) Blocks of irregular shape, lumps, bales, powders, granules, crumbs and similar bulk forms. 4.- In Note 1 to this Chapter and in heading 40.02, the expression “synthetic rubber” applies to:

(a) Unsaturated synthetic substances which can be irreversibly transformed by vulcanisation with sulphur into non-thermoplastic substances which, at a temperature between 18oC and 29oC, will not break on being extended to three times their original length and will return, after being extended to twice their original length, within a period of five minutes, to a length not greater than one and a half times their original length. For the purposes of this test, substances necessary for the cross-linking, such as vulcanising activators or accelerators, may be added; the presence of substances as provided for by Note 5 (B) (ii) and (iii) is also permitted. However, the presence of any substances not necessary for the cross-linking, such as extenders, plasticisers and fillers, is not permitted;

(b) Thioplasts (TM); and

(c) Natural rubber modified by grafting or mixing with plastics, depolymerised natural rubber, mixtures of unsaturated synthetic substances with saturated synthetic high polymers provided that all the above-mentioned products comply with the requirements concerning vulcanisation, elongation and recovery in (a) above. 5.- (A) Headings 40.01 and 40.02 do not apply to any rubber or mixture of rubbers which has been compounded, before or after coagulation, with:

(i) vulcanising agents, accelerators, retarders or activators (other than those added for the preparation of pre-vulcanised rubber latex);

(ii) pigments or other colouring matter, other than those added solely for the purpose of identification;

(iii) plasticisers or extenders (except mineral oil in the case of oil- extended rubber), fillers, reinforcing agents, organic solvents or any other substances, except those permitted under (B); (B) The presence of the following substances in any rubber or mixture of rubbers shall not affect its classification in heading 40.01 or 40.02, as the case may be, provided that such rubber or mixture of rubbers retains its essential character as a raw material:

(i) emulsifiers or anti-tack agents;

(ii) small amounts of breakdown products of emulsifiers;

(iii) very small amounts of the following: heat-sensitive agents (generally for obtaining thermosensitive rubber latexes), cationic surface-active agents (generally for obtaining electro- positive rubber latexes), antioxidants, coagulants, crumbling agents, freeze-resisting agents, peptisers, preservatives, stabilisers, viscosity-control agents, or similar special-purpose additives. 6.- For the purposes of heading 40.04, the expression “waste, parings and scrap” means rubber waste, parings and scrap from the manufacture or working of rubber and rubber goods definitely not usable as such because of cutting-up, wear or other reasons. 19 4

7.- Thread wholly of vulcanised rubber, of which any cross-sectional dimension exceeds 5 mm, is to be classified as strip, rods or profile shapes, of heading 40.08.

8.- Heading 40.10 includes conveyor or transmission belts or belting of textile fabric impregnated, coated, covered or laminated with rubber or made from textile yarn or cord impregnated, coated, covered or sheathed with rubber. 9.- In headings 40.01, 40.02, 40.03, 40.05 and 40.08, the expressions “plates”, “sheets” and “strip” apply only to plates, sheets and strip and to blocks of regular geometric shape, uncut or simply cut to rectangular (including square) shape, whether or not having the character of articles and whether or not printed or otherwise surface-worked, but not otherwise cut to shape or further worked.

In heading 40.08 the expressions “rods” and “profile shapes” apply only to such products, whether or not cut to length or surface-worked but not otherwise worked.

guayule, chicle and similar natural gums, in primary forms or in plates, sheets or strip. 4001.1000 - Natural rubber latex, whether or not pre- 0 vulcanised 4001.2200 - - Technically specified natural rubber (TSNR) 0 4001.3000 - Balata, gutta- percha, guayule, chicle and 0 similar natural gums oils, in primary forms or in plates, sheets or strip; mixtures of any product of heading 40.01 with any product of this heading, in primary forms or in plates, sheets or strip. carboxylated styrene- butadiene rubber (XSBR): isobutene- isoprene rubber (CIIR or BIIR): 4002.3100 - - Isobutene-isoprene (butyl) rubber (IIR) 0 19 5

rubber (EPDM) 4002.8000 - Mixtures of any product of heading 40.01 with 0 any product of this heading plates, sheets or strip. than hard rubber) and powders and granules obtained therefrom. 4004.0020 - - - Shredded tyre scrap (cut into pieces) 20 primary forms or in plates, sheets or strip. 4005.2000 - Solutions; dispersions other than those of 11 subheading 4005.10 profile shapes) and articles (for example, discs and rings), of unvulcanised rubber. 4006.1000 - “Camel- back” strips for retreading rubber tyres 11 19 6

shapes, of vulcanised rubber other than hard rubber. 4008.1110 - - - Following components for vehicles of 35 chapter 87:- (1) Weather strips for doors and luggage compartments for motor cars of heading 87.03 and vehicles of sub - heading 8703.2113, 8703.2195, 8703.2240 and 8704.3130 except weather strip moulding (inner / outer) for glass (2) Weather strips for doors and glass for vehicles of sub - heading 8704.2190

(3) Weather strips for doors for vehicles of sub - heading 8704.3190 4008.1910 - - - Following component for vehicles of chapter 35 87:-

(1) Weather strip for doors and luggage compartments for motor cars of heading 87.03 and vehicles of sub - heading 8703.2113, 8703.2195, 8703.2240 and 8704.3130 except weather strip moulding (inner / outer) for glass

(2) Weather strips for doors and glass for vehicles of sub - heading 8704.2190

(3) Weather strips for doors for vehicles of sub - heading 8704.3190 4008.2110 - - - Following component for vehicles of chapter 35 87:-

(2) Weather strips for doors and glass for vehicles of sub - heading 8704.2190 (3) Weather strips for doors for vehicles of sub - heading 8704.3190 19 7

(1) (2) (3) (4) 4008.2910 - - - Following component for vehicles of chapter 35 87:-

(1) Weather strips for doors and luggage compartments for motor cars of heading 87.03 and vehicles of sub - heading 8703.2113, 8703.2195, 8703.2240 and 8704.3130 except weather strip moulding (inner / outer) for glass

(2) Weather strips for doors and glass for vehicles of sub - heading 8704.2190 (3) Weather strips for doors for vehicles of sub - heading 8704.3190 4008.2990 - - - Other 20 40.09 Tubes, pipes and hoses, of vulcanised rubber other than hard rubber, with or without their fittings (for example, joints, elbows, flanges). - Not reinforced or otherwise combined with other materials: - - Without fittings: 4009.1110 - - - Following components for vehicles of 35 chapter 87:-

(1) Air cleaner hoses and water cooling system hoses (except turbo system hoses) for vehicles of sub - heading 8701.2020, 8701.2090, and 8701.2040

(2) Radiator / engine cooling system hoses and air hoses for vehicles of sub - headings 8701.9220 and 8701.9320 (3) Air cleaner hoses, vacuum tank hoses and water cooling system hoses (except turbo system hoses) for vehicles of heading 87.02 (4)Water cooling system hoses (except turbo system hoses) and air cleaner hoses for vehicles of sub - heading 8704.2219 (5) Air cleaner hoses for vehicles of sub - headings 8704.2299 and 8704.2390 19 8

(1) (2) (3) (4) 4009.1120 - - - Following components for vehicles of 35 chapter 87:-

(1) Water hoses of a kind used for engine cooling system / heater for motor cars of heading 87.03 and vehicles of sub - heading 8703.2323 and 8703.3223 (2) Hose side demister for motor cars (not exceeding 800cc)

(3) Water hoses used for engine cooling / heater systems, hoses brake reservoir, air cleaner hose, cool air hoses for vehicles of sub - heading 8703.2113, 8703.2193, 8703.2195, 8703.2240 and 8704.3130 (4) Water hoses of a kind used for engine cooling system / heater for vehicles of sub - heading 8704.2190 (5) Water hoses for engine cooling system, air cleaner hoses and brake oil reservoir hose for vehicles of sub - heading 8704.3190 (6) Engine cooling system / radiator hoses and fuel tubes, meant for industrial assembly / manufacture of vehicles of sub - headings 8703.2115 and 8704.3150

(7) Air intake hoses, radiator hoses, intercooler hoses and heater hoses, meant for industrial assembly / manufacture of vehicles of sub - heading 8703.3225 4009.1130 - - - Other for motor cars and vehicles 35 4009.1190 - - - Other 20 4009.1200 - - With fittings 20 - Reinforced or otherwise combined only with metal : - - Without fittings: 4009.2110 - - - Following components for vehicles of 35 chapter 87:-

(1) Air cleaner hoses and water cooling system hoses (except turbo system hoses) for vehicles of sub - heading 8701.2020, 8701.2090, and 8701.2040 (2) Radiator / engine cooling system hoses and air hoses for vehicles of sub - headings 8701.9220 and 8701.9320 (3) Air cleaner hoses, vacuum tank hoses and water cooling system hoses (except turbo system hoses) for vehicles heading 87.02 (4) Water cooling system hoses (except turbo system hoses) and air cleaner hoses for vehicles of sub - heading 8704.2219 (5) Air cleaner hoses for vehicles of sub - headings 8704.2299 and 8704.2390 19 9

4009.2120 - - - Following components for vehicles of 35 chapter 87:-

(1) Water hoses of a kind used for engine cooling system / heater for motor cars of heading 87.03 and vehicles of sub- heading 8703.2323 and 8703.3223 heading 87.03 (not exceeding 800cc) systems, hoses brake reservoir, air cleaner hose, cool air hoses for vehicles of sub - heading 8703.2113, 8703.2193, 8703.2195, 8703.2240 and 8704.3130 cooling system / heater for vehicles of sub - heading 8704.2190 cleaner hoses and brake oil reservoir hose for vehicles of sub - heading 8704.3190 fuel tubes, meant for industrial assembly / manufacture of vehicles of sub - heading 8703.2115 and 8704.3150 hoses and heater hoses, meant for industrial assembly / manufacture of vehicles of sub - heading 8703.3225 textile materials : 4009.3110 - - - Following components for vehicles of 35 chapter 87:-

(1) Air cleaner hoses and water cooling system hoses (except turbo system hoses) for vehicles of sub - heading 8701.2020, 8701.2090, and 8701.2040 air hoses for vehicles of sub - headings water cooling system hoses (except turbo system hoses) for vehicles of heading 87.02. 20 0

system hoses) and air cleaner hoses for vehicles of sub - heading 8704.2219 headings 8704.2299 and 8704.2390 4009.3120 - - - Following components for vehicles of 35 chapter 87:-

(1) Water hoses of a kind used for engine cooling system /heater for motor cars of heading 87.03 and vehicles of sub- heading 8703.2323 and 8703.3223 heading 87.03 (not exceeding 800cc) systems, hoses brake reservoir, air cleaner hose, cool air hoses for vehicles of sub - heading 8703.2113, 8703.2193, 8703.2195, 8703.2240 and 8704.3130 cooling system / heater for vehicles of sub - heading 8704.2190 cleaner hoses and brake oil reservoir hose for vehicles of sub - heading 8704.3190 fuel tubes, meant for industrial assembly / manufacture of vehicles of sub - heading 8703.2115 and 8704.3150 hoses and heater hoses, meant for industrial assembly / manufacture of vehicles of sub - heading 8703.3225 materials : 4009.4110 - - - Following components for vehicles of 35 chapter 87:-

(1) Air cleaner hoses and water cooling system hoses (except turbo system hoses) for vehicles of sub - heading 8701.2020, 8701.2090, and 8701.2040 20 1

air hoses for vehicles of sub - headings water cooling system hoses (except turbo system hoses) for vehicles of headings 87.02 system hoses) and air cleaner hoses for vehicles of sub - heading 8704.2219 headings 8704.2299 and 8704.2390 4009.4120 - - - Following components for vehicles of 35 chapter 87:-

(1) Water hoses of a kind used for engine cooling system / heater for motor cars of heading 87.03 and vehicles of sub- heading 8703.2323 and 8703.3223 exceeding 800cc) systems, hoses brake reservoir, air cleaner hose, cool air hoses for vehicles of sub - heading 8703.2113, 8703.2193, 8703.2195, 8703.2240 and 8704.3130 cooling system / heater for vehicles of sub - heading 8704.2190 cleaner hoses and brake oil reservoir hose for vehicles of sub - heading 8704.3190 fuel tubes, meant for industrial assembly / manufacture of vehicles of sub - heading 8703.2115 and 8704.3150 hoses and heater hoses, meant for industrial assembly / manufacture of vehicles of sub - heading 8703.3225 vulcanised rubber. 20 2

4010.1200 - - Reinforced only with textile materials 11 cross-section (V-belts), V-ribbed, of an outside circumference exceeding 60 cm but not exceeding 180 cm: cross- section (V- belts), other than V-ribbed, of an outside circumference exceeding 60 cm but not exceeding 180 cm: cross- section (V- belts), V-ribbed, of an outside circumference exceeding 180 cm but not exceeding 240 cm: cross- section (V- belts), other than V-ribbed, of an outside circumference exceeding 180 cm but not exceeding 240 cm: circumference exceeding 60 cm but not exceeding 150 cm: 4010.3510 - - - Timing belts for vehicles of chapter 87 35 circumference exceeding 150 cm but not exceeding 198 cm: 4010.3610 - - - Timing belts for vehicles of chapter 87 35 4010.3910 - - - Timing belts for vehicles of chapter 87 35 20 3

4011.1000 - Of a kind used on motor cars (including station 16 wagons and racing cars) 4011.7000 - Of a kind used on agricultural or forestry 20 vehicles and machines 4011.8000 - Of a kind used on construction, mininging or 11 industrial handling vehicles and machines rubber; solid or cushion tyres, tyre treads and tyre flaps, of rubber. 4012.1100 - - Of a kind used on motor cars (including 20 station wagons and racing cars) 4012.9010 - - - Flaps for use with tyres / tubes for vehicles 35 of sub -heading 8701.2020, 8701.2040, 8701.2090, and 8704.2219 4012.9020 - - - Rim flaps, mud flaps / guards and rubber 35 mouldings (except packing rubber and rubber for on / off switch) for vehicles of heading 87.11 wagons and racing cars), buses or lorries: 4013.1010 - - - Of a kind used on buses, lorries or trucks 3 20 4

4013.9010 - - - Of a kind used on agricultural tractors 20 (including teats), of vulcanised rubber other than hard rubber, with or without fittings of hard rubber. (including gloves, mittens and mitts), for all purposes, of vulcanised rubber other than hard rubber. 4015.1200 - - Of a kind used for medical, surgical, dental or 20 veterinary purposes than hard rubber. 4016.9330 - - - Special rubber seals for barrage gates with 0 minimum tensile strength of 210 kg/ sq.cm and shore hardness duromter (type A) 60 to 70 with floro carbon coating inflatable 20 5

4016.9920 - - - Following component for vehicles of 35 chapter 87:-

(1) Cushion / pad sub - assembly for cabin mounting rear member, for vehicles of sub - heading 8704.2219; sub - heading 8704.2299 heading 87.02 and sub - headings 8701.2020, 8701.2090, 8704.2040, 8704.2219, 8704.2299 and 8704.2390 agricultural tractors of sub - headings 4016.9930 - - - Following component for vehicles of 35 chapter 87:-

(1) Articles for mounting silencers, exhaust pipes and mufflers for motor cars of heading 87.03 and vehicles of sub - headings 8703.2113, 8703.2193, 8703.2195, 8703.2240, 8703.2323, 8703.3223, 8704.2190, 8704.3130 and 8704.3190 exhaust pipe mountings, covers for pedals, bump stop and front cover for center tunnel, meant for industrial assembly / manufacture of vehicles of sub - heading 8703.3225 foundation rubber for engine mounting, rubber bushings, rubber plugs, rubber insulators, packing rubber for wind screen, rubber mountings for silencer pipes bushes, boots, and mud flappers, meant for industrial assembly / manufacture of vehicles of sub - headings 8703.2115 and 8704.3150 heading 8704.2190 plug, hole covers and pads / cushions for absorbing shock / noise in struts / suspensions, for vehicles of heading 8703.2323 and 8703.3223 20 6

window glass for motor cars of heading 87.03 and vehicles of sub -headings 8703.2113, 8703.2193, 8703.2195, 8703.2240 and 8704.3130 87.03 ( not exceeding 1200cc) and vehicles of sub - headings 8703.2193, 8704.2190 and 8704.3190 door opening for motor cars of heading 87.03 and vehicles of sub - heading 8703.2113, 8703.2193, 8703.2195, 8703.2240 and 8704.3130 4016.9950 - - - Bush Rubber for Rear Shocks for vehicle 35 of heading 87.11 forms, including waste and scrap; articles of hard rubber.

Section VIII

RAW HIDES AND SKINS, LEATHER, FURSKINS AND ARTICLES THEREOF; SADDLERY AND HARNESS; TRAVEL GOODS, HANDBAGS AND SIMILAR CONTAINERS; ARTICLES OF ANIMAL GUT (OTHER THAN SILK-WORM GUT) Chapter 41

Raw hides and skins (other than furskins) and leather

(a) Parings or similar waste, of raw hides or skins (heading 05.11);

(b) Birdskins or parts of birdskins, with their feathers or down, of heading

(c) Hides or skins, with the hair or wool on, raw, tanned or dressed (Chapter 43); the following are, however, to be classified in Chapter 41, namely, raw hides and skins with the hair or wool on, of bovine animals (including buffalo), of equine animals, of sheep or lambs (except Astrakhan, Broadtail, Caracul, Persian or similar lambs, 20 7

Indian, Chinese, Mongolian or Tibetan lambs), of goats or kids (except Yemen, Mongolian or Tibetan goats and kids), of swine (including peccary), of chamois, of gazelle, of camels (including dromedaries), of 2.- (A) Headings 41.04 to 41.06 do not cover hides and skins which have undergone a tanning (including pre-tanning) process which is reversible (headings 41.01 to 41.03, as the case may be). (B) For the purposes of headings 41.04 to 41.06, the term “crust” includes hides and skins that have been retanned, coloured or fat- liquored

3.- Throughout the Nomenclature the expression “composition leather” means

buffalo) or equine animals (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment- dressed or further prepared), whether or not dehaired or split. 4101.2000 - Whole hides and skins,unsplit, of a weight per 0 skin not exceeding 8 kg when simply dried, 10 kg when dry- salted, or 16 kg when fresh, wet- salted or otherwise preserved 16 kg: 4101.9000 - Other, including butts, bends and bellies 0 salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment- dressed or further prepared), whether or not with wool on or split, other than those excluded by Note 1 (c) to this Chapter. 20 8

dried, limed, pickled or otherwise preserved, but not tanned, parchment- dressed or further prepared), whether or not dehaired or split, other than those excluded by Note 1 (b) or 1 (c) to this Chapter. (including buffalo) or equine animals, without hair on, whether or not split, but not further prepared. without wool on, whether or not split, but not further prepared. animals, without wool or hair on, whether or not split, but not further prepared. 4106.3100 - - In the wet state (including wet- blue) 20 20 9

crusting, including parchment- dressed leather, of bovine (including buffalo) or equine animals, without hair on, whether or not split, other than leather of heading 41. 14. crusting, including parchment- dressed leather, of sheep or lamb, without wool on, whether or not split, other than leather of heading 41.14. crusting, including parchment- dressed leather, of other animals, without wool or hair on, whether or not split, other than leather of heading 41. 14. leather; patent leather and patent laminated leather; metallised leather. leather 4114.2000 - Patent leather and patent laminated leather; 0 metallised leather 21 0

or leather fibre, in slabs, sheets or strip, whether or not in rolls; parings and other waste of leather or of composition leather, not suitable for the manufacture of leather articles; leather dust, powder and flour. 4115.1000 - Composition leather with a basis of leather or 0 leather fibre, in slabs, sheets or strip, whether or not in rolls 4115.2000 - Parings and other waste of leather or of 11 composition leather, not suitable for the manufacture of leather articles; leather dust, powder and flour

Chapter 42

Articles of leather; saddlery and harness; travel goods, handbags and similar containers; articles of animal gut (other than silk-worm gut)

1.- For the purposes of this Chapter, the term “leather” includes chamois (including combination chamois) leather, patent leather, patent laminated leather and metalized leather.

(a) Sterile surgical catgut or similar sterile suture materials (heading

(b) Articles of apparel or clothing accessories (except gloves, mittens and mitts), lined with furskin or artificial fur or to which furskin or artificial fur is attached on the outside except as mere trimming (heading 43.03

(f) Whips, riding-crops or other articles of heading 66.02;

(g) Cuff-links, bracelets or other imitation jewellery (heading 71.17);

(h) Fittings or trimmings for harness, such as stirrups, bits, horse brasses and buckles, separately presented (generally Section XV);

(ij) Strings, skins for drums or the like, or other parts of musical instruments (heading 92.09);

(k) Articles of Chapter 94 (for example, furniture, luminaires and lighting fittings); ( l) Articles of Chapter 95 (for example, toys, games, sports requisites); or 21 1

(m) Buttons, press-fasteners, snap-fasteners, press-studs, button moulds or other parts of these articles, button blanks, of heading 96.06. 3.- (A) In addition to the provisions of Note 2 above, heading 42.02 does not cover:

(a) Bags made of sheeting of plastics, whether or not printed, with handles, not designed for prolonged use (heading 39.23);

(b) Articles of plaiting materials (heading 46.02). (B) Articles of headings 42.02 and 42.03 which have parts of precious metal or metal clad with precious metal, of natural or cultured pearls, of precious or semi-precious stones (natural, synthetic or reconstructed) remain classified in those headings even if such parts constitutes more than minor fittings or minor ornamentation, provided that these parts do not give the articles their essential character. If, on the other hand, the parts give the articles their essential character, the articles are to be classified in Chapter 71. 4.- For the purposes of heading 42.03, the expression “articles of apparel and clothing accessories” applies, inter alia, to gloves, mittens and mitts (including those for sport or for protection), aprons and other protective clothing, braces, belts, bandoliers and wrist straps, but excluding watch straps (heading 91.13).

(1) (2) (3) (4) 4201.0000 Saddlery and harness for any animal 20 (including traces, leads, knee pads, muzzles, saddle cloths, saddle bags, dog coats and the like), of any material. 42.02 Trunks, suit- cases, vanity- cases, executive- cases, briefcases, school satchels, spectacle cases, binocular cases, camera cases, musical instrument cases, gun cases, holsters and similar containers; travelling- bags, insulated food or beverages bags, toilet bags, rucksacks, handbags, shopping- bags, wallets, purses, map- cases, cigarette- cases, tobacco- pouches, tool bags, sports bags, bottle- cases, jewellery boxes, powder- boxes, cutlery cases and similar containers, of leather or of composition leather, of sheeting of plastics, of textile materials, of vulcanised fibre or of paperboard, or wholly or mainly covered with such materials or with paper. - Trunks, suit- cases, vanity- cases, executive- cases, brief cases, school satchels and similar containers: - - With outer surface of leather or of composition leather: 21 2

4202.1120 - - - Suit-cases, of leather or composition leather 20 materials: 4202.1210 - - - Travelling bags of plastics or textile 20 materials 4202.1220 - - - Suit cases of plastics or textile materials 20 including those without handle: composition leather 4202.2200 - - With outer surface of sheeting of plastics or 20 of textile materials - Articles of a kind normally carried in the pocket or in the handbag: composition leather 4202.3200 - - With outer surface of sheeting of plastics or 20 of textile materials composition leather 4202.9200 - - With outer surface of sheeting of plastics or 20 of textile materials of leather or of composition leather. 4203.1010 - - - Jackets, leather or of composition leather 20 4203.1030 - - - Coats, leather or of composition leather 20 21 3

leather. appliances or for other technical uses: 4206.0000 Articles of gut (other than silk- worm gut), of 20 goldbeater’s skin, of bladders or of tendons.

Chapter 43

Furskins and artificial fur; manufactures thereof

1.- Throughout the Nomenclature references to “furskins”, other than to raw furskins of heading 43.01, apply to hides or skins of all animals which have

(a) Birdskins or parts of birdskins, with their feathers or down (heading

(b) Raw hides or skins, with the hair or wool on, of Chapter 41 (see Note

(f) Articles of Chapter 95 (for example, toys, games, sports requisites). 3.- Heading 43.03 includes furskins and parts thereof, assembled with the addition of other materials, and furskins and parts thereof, sewn together in the form of garments or parts or accessories of garments or in the form of 21 4

4.- Articles of apparel and clothing accessories (except those excluded by Note 2) lined with furskin or artificial fur or to which furskin or artificial fur is attached on the outside except as mere trimming are to be classified in 5.- Throughout the Nomenclature the expression “artificial fur” means any imitation of furskin consisting of wool, hair or other fibres gummed or sewn on to leather, woven fabric or other materials, but does not include imitation furskins obtained by weaving or knitting (generally, heading 58.01 or 60.01).

and other pieces or cuttings, suitable for furriers’ use), other than raw hides and skins of heading 41.01, 41.02 or 41.03. 4301.1000 - Of mink, whole, with or without head, tail or 0 paws 4301.3000 - Of lamb, the following: Astrakhan, Broadtail, 0 Caracul, Persian and similar lamb, Indian, Chinese, Mongolian or Tibetan lamb, whole, with or without head, tail or paws 4301.6000 - Of fox, whole, with or without head, tail or 0 paws 4301.8000 - Other furskins, whole, with or without head, tail 0 or paws cuttings, suitable for furriers’ use heads, tails, paws and other pieces or cuttings), unassembled, or assembled (without the addition of other materials) other than those of heading 43.03. not assembled: 4302.1910 - - - Leather shearling-finished leather with wool 0 cuttings, not assembled 4302.3000 - Whole skins and pieces or cuttings thereof, 0 assembled 21 5

other articles of furskin. 4303.1000 - Articles of apparel and clothing accessories 20

Section IX

WOOD AND ARTICLES OF WOOD; WOOD CHARCOAL; CORK AND ARTICLES OF CORK; MANUFACURES OF STRAW, OF ESPARTO OR OF OTHER PLAITING MATERIALS; BASKETWARE AND WICKERWORK.

Chapter 44

Wood and articles of wood; wood charcoal

Notes.

(a) Wood, in chips, in shavings, crushed, ground or powdered, of a kind used primarily in perfumery, in pharmacy, or for insecticidal, fungicidal or similar purposes (heading 12.11);

(b) Bamboos or other materials of a woody nature of a kind used primarily for plaiting, in the rough, whether or not split, sawn lengthwise or cut to length (heading 14.01);

(h) Goods of Chapter 66 (for example, umbrellas and walking-sticks and parts thereof);

(l) Goods of Section XVI or Section XVII (for example, machine parts, cases, covers, cabinets for machines and apparatus and wheelwrights’ wares);

(m) Goods of Section XVIII (for example, clock cases and musical instruments and parts thereof);

(o) Articles of Chapter 94 (for example, furniture, luminaires and lighting fittings, prefabricated buildings);

(p) Articles of Chapter 95 (for example, toys, games, sports requisites);

(q) Articles of Chapter 96 (for example, smoking pipes and parts thereof, buttons, pencils, and monopods, bipods, tripods and similar articles) 21 6

excluding bodies and handles, of wood, for articles of heading 96.03; or

(r) Articles of Chapter 97 (for example, works of art). 2.- In this Chapter, the expression “densified wood” means wood which has been subjected to chemical or physical treatment (being, in the case of layers bonded together, treatment in excess of that needed to ensure a good bond), and which has thereby acquired increased density or hardness together with improved mechanical strength or resistance to chemical or electrical agencies. 3.- Headings 44.14 to 44.21 apply to articles of the respective descriptions of particle board or similar board, fibreboard, laminated wood or densified wood as they apply to such articles of wood. 4.- Products 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, corrugated, perforated, cut or formed to shapes other than square or rectangular or submitted to any other operation provided it does not give them the character of articles of other headings. 5.- Heading 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 materials specified in Note 1 to Chapter 82. 6.- Subject to Note 1 above and except where the context otherwise requires, any reference to” wood“ in a heading of this Chapter applies also to bamboos and other materials of a woody nature. Subheading Notes. 1.- For the purposes of subheading 4401.31, the expression “wood pellets” means by-products such as cutter shavings, sawdust or chips, of the mechanical wood processing industry, furniture-making industry or other wood transformation activities, which have been agglomerated either directly by compression or by the addition of a binder in a proportion not exceeding 3% by weight. Such pellets are cylindrical, with a diameter not exceeding 25 mm and a length not exceeding 100 mm. 2.- For the purposes of subheading 4401.32, the expression “wood briquettes” means by-products such as cutter shavings, sawdust or chips, of the mechanical wood processing industry, furniture making or other wood transformation activities, which have been agglomerated either directly by compression or by addition of a binder in a proportion not exceeding 3 % by weight. Such briquettes are in the form of cubiform, polyhedral or cylindrical units with the minimum cross-sectional dimension greater than 25 mm. 3.- For the purposes of subheading 4407.13, “S-P-F” refers to wood sourced from mixed stands of spruce, pine and fir where the proportion of each species varies and is unknown. 4.- For the purposes of subheading 4407.14, “Hem-fir” refers to wood sourced from mixed stands of Western hemlock and fir where the proportion of each species varies and is unknown. 21 7

(%) faggots or in similar forms; wood in chips or particles; sawdust and wood waste and scrap, whether or not agglomerated in logs, briquettes, pellets or similar forms. - Fuel wood, In logs, In billets In twigs, faggots or In similar forms: agglomerated in logs, briquettes, pellets or similar forms: agglomerated : charcoal), whether or not agglomerated. bark or sapwood, or roughly squared. preservatives: 4403.2100 - - Of pine (Pinus spp.), of which the smallest 0 cross-sectional dimension is 15 cm or more 4403.2300 - - Of fir (Abies spp.) and spruce (Picea spp.), of 0 which the smallest cross-sectional dimension is 15 cm or more 4403.2400 - - Of fir (Abies spp.) and spruce (Picea spp.), other 0 21 8

(%) 4403.2500 - - Other, of which the smallest cross-sectional 0 dimension is 15 cm or more 4403.4100 - - Dark Red Meranti, Light Red Meranti and 0 Meranti Bakau 4403.4910 - - - Sawlogs and veneer logs of non-coniferous 0 species 4403.9300 - - Of beech (Fagus spp.), of which the smallest 0 cross-sectional dimension is 15 cm or more 4403.9500 - - Of birch (Betula spp.), of which the smallest 0 cross-sectional dimension is 15 cm or more stakes of wood, pointed but not sawn lengthwise; wooden sticks, roughly trimmed but not turned, bent or otherwise worked, suitable for the manufacture of walking- sticks, umbrellas, tool handles or the like;chipwood and the like. wood. 21 9

(%) peeled, whether or not planned, sanded or end- jointed, of a thickness exceeding 6 mm. 4407.1200 - - Of fir (Abies spp.) and spruce (Picea spp.) 0 4407.1300 - - Of S-P-F (spruce (Picea spp.), pine (Pinus spp.) 0 and fir (Abies spp.)) heterophylla) and fir (Abies spp.)) 4407.2500 - - Dark Red Meranti, Light Red Meranti and 0 Meranti Bakau 4407.2600 - - White Lauan, White Meranti, White Seraya, 0 Yellow Meranti and Alan by slicing laminated wood), for plywood or for similar laminated wood and other wood, sawn lengthwise, sliced or peeled, whether or not planed, sanded, spliced or end- jointed, of a thickness not exceeding 6 mm. 4408.3100 - - Dark Red Meranti, Light Red Meranti and 0 Meranti Bakau 22 0

(%) flooring, not assembled) continuously shaped (tongued, grooved, rebated, chamfered, V- jointed, beaded, moulded, rounded or the like) along any of its edges, ends or faces, whether or not planed, sanded or end- jointed. 44.10 Particle board, oriented strand board (OSB) and similar board (for example, waferboard) of wood or other ligneous materials, whether or not agglomerated with resins or other organic binding substances. 4410.1210 - - - Unworked or not further worked than sanded 16 44.11 Fibreboard of wood or other ligneous materials, whether or not bonded with resins or other organic substances. 4411.1300 - - Of a thickness exceeding 5 mm but not 11 exceeding 9 mm exceeding 0.8 g/cm2 : 4411.9310 - - - Not mechanically worked or surface covered 11 4411.9400 - - Of a density not exceeding 0.5 g/cm2 11 laminated wood. 22 1

(%) wood (other than bamboo), each ply not exceeding 6 mm thickness : 4412.3100 - - With at least one outer ply of tropical wood 16 4412.3300 - - Other, with at least one outer ply of non- 16 coniferous wood of the species alder (Alnus spp.), ash (Fraxinus spp.), beech (Fagus spp.), birch (Betula spp.), cherry (Prunus spp.), chestnut (Castanea spp.), elm (Ulmus spp.), eucalyptus (Eucalyptus spp.), hickory (Carya spp.), horse chestnut (Aesculus spp.), lime (Tilia spp.), maple (Acer spp.), oak (Quercus spp.), plane tree (Platanus spp.), poplar and aspen (Populus spp.), robinia (Robinia spp.), tulipwood (Liriodendron spp.) or walnut (Juglans spp.) 4412.3400 - - Other, with at least one outer ply of non- 16 coniferous wood not specified under subheading 4412.33 4412.3900 - - Other, with both outer plies of coniferous wood 16 4412.4100 - - With at least one outer ply Of tropical Wood 16 4412.4200 - - Other, With at least one outer ply Of non- 16 coniferous Wood 4412.4900 - - Other, With both outer plies Of coniferous Wood 16 4412.5100 - - With at least one outer ply Of tropical Wood 16 4412.5200 - - Other, With at least one outer ply Of non- 16 coniferous Wood 4412.5900 - - Other, With both outer plies Of coniferous Wood 16 4412.9100 - - With at least one outer ply of tropical Wood 16 4412.9200 - - Other, With at least one outer ply of non- 16 coniferous Wood 4412.9900 - - Other, with both outer plies of coniferous wood 16 4413.0000 Densified wood, in blocks, plates, strips or 0 profile shapes. mirrors or similar objects. 22 2

(%) similar packings, of wood; cable- drums of wood; pallets, box pallets and other load boards, of wood; pallet collars of wood. packings; cable- drums 4415.2000 - Pallets, box pallets and other load boards; pallet 20 collars 4416.0000 Casks, barrels, vats, tubs and other coopers’ 20 products and parts thereof, of wood, including staves. brush bodies and handles, of wood; boot or shoe lasts and trees, of wood. including cellular wood panels, assembled flooring panels, shingles and shakes. subheadings 4418.81 to 4418.89 4418.4000 - Shuttering for concrete constructional work 20 4418.7300 - - Of bamboo or with at least the top layer (wear 20 layer) of bamboo 4418.8200 - - Cross-laminated timber (CLT or X-lam) 20 22 3

(%) 4419.1100 - - Bread boards, chopping boards and similar 20 boards cases for jewellery or cutlery, and similar articles, of wood; statuettes and other ornaments, of wood; wooden articles of furniture not falling in Chapter 94.

Chapter 45 22 4

Cork and articles of cork

(c) Articles of Chapter 95 (for example, toys, games, sports requisites). cork; crushed, granulated or ground cork. 4502.0000 Natural cork, debacked or roughly squared, 0 or in rectangular (including square) blocks, plates, sheets or strip (including sharp- edged blanks for corks or stoppers). substance) and articles of agglomerated cork. shape; solid cylinders,including discs:

Chapter 46

Manufactures of straw, of esparto or of other plaiting materials; basketware and wickerwork 1.- In this Chapter the expression “plaiting materials” means materials in a state or form suitable for plaiting, interlacing or similar processes; it includes straw, osier or willow, bamboos, rattans, rushes, reeds, strips of wood, strips of other vegetable material (for example, strips of bark, narrow leaves and raffia or other strips obtained from broad leaves), unspun natural textile fibres, monofilament and strip and the like of plastics and strips of paper, but not strips of leather or composition leather or of felt or nonwovens, human hair, horsehair, textile rovings or yarns, or monofilament and strip and the like of 22 5

(b) Twine, cordage, ropes or cables, plaited or not (heading 56.07);

(d) Vehicles or bodies for vehicles of basketware (Chapter 87); or

(e) Articles of Chapter 94 (for example, furniture, luminaires and lighting fittings).

3.- For the purposes of heading 46.01, the expression “plaiting materials, plaits and similar products of plaiting materials, bound together in parallel strands” means plaiting materials, plaits and similar products of plaiting materials, placed side by side and bound together, in the form of sheets, whether or not the binding materials are of spun textile materials.

materials, whether or not assembled into strips; plaiting materials, plaits and similar products of plaiting materials, bound together in parallel strands or woven, in sheet form, whether or not being finished articles (for example, mats, matting, screens). materials : made directly to shape from plaiting materials or made up from goods of heading 46.01; articles of loofah.

22 6

Section X

PULP OF WOOD OR OF OTHER FIBROUS CELLULOSIC MATERIAL; RECOVERED (WASTE AND SCRAP) PAPER OR PAPERBOARD; PAPER AND PAPERBOARD AND ARTICLES THEREOF

Chapter 47

Pulp of wood or of other fibrous cellulosic material; recovered (waste and scrap) paper or paperboard

1.- For the purposes of heading 47.02, the expression “chemical wood pulp, dissolving grades” means chemical wood pulp having by weight an insoluble fraction of 92 % or more for soda or sulphate wood pulp or of 88 % or more for sulphite wood pulp after one hour in a caustic soda solution containing 18 % sodium hydroxide (NaOH) at 20 oC, and for sulphite wood pulp an ash

than dissolving grades. dissolving grades. mechanical and chemical pulping processes. (waste and scrap) paper or paperboard or of other fibrous cellulosic material. 22 7

4706.2000 - Pulps of fibres derived from recovered (waste 0 and scrap) paper or paperboard 4706.9300 - - Obtained by a combination of mechanical 0 and chemical processes paperboard. corrugated paper or paperboard: bleached chemical pulp, not coloured in the mass: mechanical pulp (for example, newspapers, journals and similar printed matter):

Chapter 48

Paper and paperboard; articles of paper pulp, of paper or of paperboard Notes. 1.- For the purposes of this Chapter, except where the context otherwise requires, a reference to “paper” includes references to paperboard (irrespective of thickness or weight per m²).

2.- This Chapter does not cover :

(d) Paper or cellulose wadding impregnated, coated or covered with soap or detergent (heading 34.01), or with polishes, creams or similar preparations (heading 34.05); 22 8

(e) Sensitised paper or paperboard of headings 37.01 to 37.04;

(f) Paper impregnated with diagnostic or laboratory reagents (heading 38.22);

(g) Paper-reinforced stratified sheeting of plastics, or one layer of paper or paperboard coated or covered with a layer of plastics, the latter constituting more than half the total thickness, or articles of such materials, other than wall coverings of heading 48.14 (Chapter 39);

(h) Articles of heading 42.02 (for example, travel goods);

(ij) Articles of Chapter 46 (manufactures of plaiting material);

(k) Paper yarn or textile articles of paper yarn (Section XI);

(l) Articles of Chapter 64 or Chapter 65;

(m) Abrasive paper or paperboard (heading 68.05) or paper- or paperboard-backed mica (heading 68.14) (paper and paperboard coated with mica powder are, however, to be classified in this Chapter);

(n) Metal foil backed with paper or paperboard (generally Section XIV or XV);

(o) Articles of heading 92.09;

(p) Articles of Chapter 95 (for example, toys, games, sports requisites); or

(q) Articles of Chapter 96 (for example, buttons, sanitary towels (pads) and tampons, napkins (diapers) and napkin liners). 3.- Subject to the provisions of Note 7, headings 48.01 to 48.05 include paper and paperboard which have been subjected to calendering, super- calendering, glazing or similar finishing, false water-marking or surface sizing, and also paper, paperboard, cellulose wadding and webs of cellulose fibres, coloured or marbled throughout the mass by any method. Except where heading 48.03 otherwise requires, these headings do not apply to paper, paperboard, cellulose wadding or webs of cellulose fibres which have been otherwise processed. 4.- In this Chapter the expression “newsprint” means uncoated paper of a kind used for the printing of newspapers, of which not less than 50% by weight of the total fibre content consists of wood fibres obtained by a mechanical or chemi-mechanical process, unsized or very lightly sized, having a surface roughness Parker Print Surf (1 MPa) on each side exceeding 2.5 micrometres (microns), weighing not less than 40 g/m² and not more than 65 g/m², and applies only to paper : (a) in strips or rolls of a width exceeding 28 cm; or (b) in rectangular (including square) sheets with one side exceeding 28 cm and the other side exceeding 15 cm in the unfolded state. 5.- For the purposes of heading 48.02, the expressions “paper and paperboard, of a kind used for writing, printing or other graphic purposes” and “non- perforated punch-cards and punch tape paper” mean paper and paperboard made mainly from bleached pulp or from pulp obtained by a mechanical or chemi-mechanical process and satisfying any of the following criteria : (A) For paper or paperboard weighing not more than 150 g/m2 :

(a) containing 10 % or more of fibres obtained by a mechanical or chemi- mechanical process, and 1. weighing not more than 80 g/m2, or 2. coloured throughout the mass; or

(b) containing more than 8 % ash, and 1. weighing not more than 80 g/m2, or 2. coloured throughout the mass; or 22 9

(d) containing more than 3 % but not more than 8 % ash, having a brightness less than 60 %, and a burst index equal to or less than 2.5 kPa·m2/g; or

(e) containing 3 % ash or less, having a brightness of 60 % or more and a burst index equal to or less than 2.5 kPa·m2/g. (B) For paper or paperboard weighing more than 150 g/m2 :

(a) coloured throughout the mass; or

(b) having a brightness of 60 % or more, and 1. a caliper of 225 micrometres (microns) or less, or 2. a caliper of more than 225 micrometres (microns) but not more than 508 micrometres (microns) and an ash content of more than 3 %; or

(c) having a brightness of less than 60 %, a caliper of 254 micrometres (microns) or less and an ash content of more than 8 %. Heading 48.02 does not, however, cover filter paper or paperboard (including tea-bag paper) or felt paper or paperboard. 6.- In this Chapter “kraft paper and paperboard” means paper and paperboard of which not less than 80% by weight of the total fibre content consists of fibres obtained by the chemical sulphate or soda processes. 7.- Except where the terms of the headings otherwise require, paper, paperboard, cellulose wadding and webs of cellulose fibres answering to a description in two or more of the headings 48.01 to 48.11 are to be classified under that one of such headings which occurs last in numerical order in the Nomenclature. 8.- Headings 48.03 to 48. 09 apply only to paper, paperboard, cellulose wadding and webs of cellulose fibres:

(a) in strips or rolls of a width exceeding 36 cm; or

(b) in rectangular (including square) sheets with one side exceeding 36 cm and the other side exceeding 15 cm in the unfolded state. 9.- For the purposes of heading 48.14, the expression “wallpaper and similar wall coverings” applies only to:

(a) Paper in rolls, of a width of not less than 45 cm and not more than 160 cm, suitable for wall or ceiling decoration:

(i) Grained, embossed, surface-coloured, design-printed or otherwise surface-decorated (for example, with textile flock), whether or not coated or covered with transparent protective plastics;

(ii) With an uneven surface resulting from the incorporation of particles of wood, straw, etc.;

(iii) Coated or covered on the face side with plastics, the layer of plastics being grained, embossed, coloured, design-printed or otherwise decorated; or

(iv) Covered on the face side with plaiting material, whether or not bound together in parallel strands or woven;

(b) Borders and friezes, of paper, treated as above, whether or not in rolls, suitable for wall or ceiling decoration; 23 0

(c) Wall coverings of paper made up of several panels, in rolls or sheets, printed so as to make up a scene, design or motif when applied to a wall. Products on a base of paper or paperboard, suitable for use both as floor coverings and as wall coverings, are to be classified in heading 48.23.

10.- Heading 48.20 does not cover loose sheets or cards, cut to size, whether or not printed, embossed or perforated.

11.- Heading 48.23 applies, inter alia, to perforated paper or paperboard cards for Jacquard or similar machines and paper lace.

12.- Except for the goods of heading 48.14 or 48.21, paper, paperboard, cellulose wadding and articles thereof, printed with motifs, characters or pictorial representations, which are not merely subsidiary to the primary use of the goods, fall in Chapter 49.

Subheading Notes. 1.- For the purposes of subheadings 4804.11 and 4804.19, “kraftliner” means machine-finished or machine-glazed paper and paperboard, of which not less than 80% by weight of the total fibre content consists of wood fibres obtained by the chemical sulphate or soda processes, in rolls, weighing more than 115 g/m² and having a minimum Mullen bursting strength as indicated in the following table or the linearly interpolated or extrapolated equivalent for any other weight.

2.- For the purposes of subheadings 4804.21 and 4804.29, “sack kraft paper” means machine-finished paper, of which not less than 80% by weight of the total fibre content consists of fibres obtained by the chemical sulphate or soda processes, in rolls, weighing not less than 60 g/m2 but not more than 115 g/m2 and meeting one of the following sets of specifications:

(a) Having a Mullen burst index of not less than 3.7 kPa.m²/g and a stretch factor of more than 4.5% in the cross direction and of more than 2% in the machine direction.

(b) Having minima for tear and tensile as indicated in the following table or the linearly interpolated equivalent for any other weight:

23 1

3.- For the purposes of subheading 4805.11, “semi- chemical fluting paper” means paper, in rolls, of which not less than 65 % by weight of the total fibre content consists of unbleached hardwood fibres obtained by a combination of mechanical and chemical pulping process, and having a CMT 30 (Corrugated Medium Test with 30 minutes of conditioning) crush resistance exceeding 1.8 newtons/g/m² at 50% relative humidity, at 23 °C.

4.- Subheading 4805.12 covers paper, in rolls, made mainly of straw pulp obtained by a combination of mechanical and chemical pulping process, weighing 130 g/m² or more, and having a CMT 30 (Corrugated Medium Test with 30 minutes of conditioning) crush resistance exceeding 1.4 newtons/ g/m² at 50% relative humidity, at 23 °C.

5.- Subheadings 4805. 24 and 4805.25 cover paper and paperboard made wholly or mainly of pulp of recovered (waste and scrap) paper or paperboard. Testliner may also have a surface layer of dyed paper or of paper made of bleached or unbleached non- recovered pulp. These products have a Mullen burst index of not less than 2 kPa· m²/ g.

6.- For the purposes of subheading 4805.30, “sulphite wrapping paper” means machine-glazed paper, of which more than 40% by weight of the total fibre content consists of wood fibres obtained by the chemical sulphite process, having an ash content not exceeding 8% and having a Mullen burst index of

7.- For the purposes of subheading 4810.22, “light-weight coated paper” means paper, coated on both sides, of a total weight not exceeding 72 g/m², with a coating weight not exceeding 15 g/m² per side, on a base of which not less than 50% by weight of the total fibre content consists of wood fibres obtained used for writing, printing or other graphic purposes, and non perforated punch- cards and punch tape paper, in rolls or rectangular (including square) sheets, of any size, other than paper of heading 48. 01 or 48.03; hand- made paper and paperboard. 4802.2000 - Paper and paperboard of a kind used as a base 0 for photo- sensitive, heat- sensitive or electro- sensitive paper or paperboard 23 2

fibres obtained by a mechanical or chemi- mechanical process or of which not more than 10 % by weight of the total fibre content consists of such fibres: 150 g/ m², in rolls: 4802.5600 - - Weighing 40 g/ m² or more but not more than 16 150 g/ m², in sheets with one side not exceeding 435 mm and the other side not exceeding 297mm in the unfolded state 4802.5700 - - Other, weighing 40 g/ m² or more but not more 16 than 150 g/ m² 10 % by weight of the total fibre content consists of fibres obtained by a mechanical or chemi- mechanical process : 4802.6200 - - In sheets with one side not exceeding 435 mm 16 and the other side not exceeding 297 mm in the unfolded state: 4803.0000 Toilet or facial tissue stock, towel or napkin 20 stock and similar paper of a kind used for household or sanitary purposes, cellulose wadding and webs of cellulose fibres, whether or not creped, crinkled, embossed, perforated, surface- coloured, surface- decorated or printed, in rolls or sheets. 23 3

or sheets, other than that of heading 48.02 or 48.03. g/m2 or less: than 150 g/m2 but less than 225 g/m2: 4804.4200 - - Bleached uniformly throughout the mass and of 20 which more than 95 % byweight of the total fibre content consists of wood fibres obtained by a chemical process g/m2 or more: 4804.5200 - - Bleached uniformly throughout the mass and of 20 which more than 95 % by weight of the total fibre content consists of wood obtained by a chemical process or sheets, not further worked or processed than as specified in Note 3 to this Chapter. 23 4

4805.9110 - - - Having di-electric strength not less than .5 Kv 0 per milimeter 225 g/ m²: 4805.9210 - - - Having di-electric strength not less than .5 Kv 0 per milimeter 4805.9310 - - - Having di-electric strength not less than .5 Kv 0 per milimeter tracing papers and glassine and other glazed transparent or translucent papers,in rolls or sheets. translucent papers: sticking flat layers of paper or paperboard together with an adhesive), not surface- coated or impregnated, whether or not internally reinforced, in rolls or sheets. without glued flat surface sheets), creped, crinkled, embossed or perforated, in rolls or sheets,other than paper of the kind described in heading 48.03. 4808.1000 - Corrugated paper and paperboard, whether or 20 not perforated 4808.4000 - Kraft paper, creped or crinkled, whether or not 20 embossed or perforated copying or transfer papers (including coated or impregnated paper for duplicator stencils or offset plates), whether or not printed, in rolls or sheets. 23 5

sides with kaolin (China clay) or other inorganic substances, with or without a binder, and with no other coating, whether or not surface- coloured, surface- decorated or printed, in rolls or rectangular (including square) sheets, of any size. printing or other graphic purposes, not containing fibres obtained by a mechanical or chemi- mechanical process or of which not more than 10 % by weight of the total fibre content consists of such fibres: 4810.1320 - - - Writing paper, coated or impregnated 20 4810.1400 - - In sheets with one side not exceeding 435 mm 20 and the other side not exceeding 297 mm in the unfolded state printing or other graphic purposes, of which more than 10 % by weight of the total fibre content consists of fibres obtained by a mechanical or chemi- mechanical process: kind use for writing, printing or other graphic purposes: 4810.3100 - - Bleached uniformly throughout the mass and of 20 which more than 95 % by weight of the total fibre content consists of wood fibres obtained by a chemical process, and weighing 150 g/m2 or less 4810.3200 - - Bleached uniformly throughout the mass and of 20 which more than 95 % by weight of the total fibre content consists of wood fibres obtained by a chemical process, and weighing more than 150 g/m2 23 6

webs of cellulose fibres, coated, impregnated, covered, surface- coloured, surface- decorated or printed, in rolls or rectangular (including square) sheets, of any size, other than goods of the kind described in heading 48.03, 48.09 or 48.10. 4811.1000 - Tarred, bituminised or asphalted paper and 16 paperboard covered with plastics (excluding adhesives): - - Bleached, weighing more than 150 g/m2 4811.5920 - - - Volatile corrosive inhobitor (VCI) paper 0 4811.5930 - - - Floor coverings on a base of paper or of 20 paperboard, whether or not cut to size covered with wax, paraffin wax, stearin, oil or glycerol: 4811.6020 - - - Floor coverings on a base of paper or of 20 paperboard, whether or not cut to size 4811.9000 - Other paper, paperboard, cellulose wadding and 20 webs of cellulose fibres 4812.0000 Filter blocks, slabs and plates, of paper pulp. 16 in the form of booklets or tubes. 23 7

transparencies of paper. 4814.2000 - Wallpaper and similar wall coverings, consisting 20 of paper coated or covered, on the face side, with a grained, embossed, coloured, design- printed or otherwise decorated layer of plastics copying or transfer papers (other than those of heading 48.09), duplicator stencils and offset plates, of paper, whether or not put up in boxes. correspondence cards, of paper or paperboard; boxes, pouches, wallets and writing compendiums, of paper or paperboard, containing an assortment of paper stationery. correspondence cards compendiums, of paper or paperboard, containing an assortment of paper stationery wadding or webs of cellulose fibres, of a kind used for household or sanitary purposes, in rolls of a width not exceeding 36 cm, or cut to size or shape; handkerchiefs, cleansing tissues, towels, tablecloths, serviettes, bed sheets and similar household, sanitary or hospital articles, articles of apparel and clothing accessories, of paper pulp, paper, cellulose wadding or webs of cellulose fibres. 4818.2000 - Handkerchiefs, cleansing or facial tissues and 20 towels 4818.5000 - Articles of apparel and clothing accessories 20 23 8

containers, of paper, paperboard, cellulose wadding or webs of cellulose fibres; box files, letter trays, and similar articles, of paper or paperboard of a kind used in offices, shops or the like. 4819.1000 - Cartons, boxes and cases, of corrugated paper 16 or paperboard 4819.2000 - Folding cartons, boxes and cases, of non 16 corrugated paper or paperboard 4819.3000 - Sacks and bags, having a base of a width of 40 20 cm or more 4819.5000 - Other packing containers, including record 20 sleeves 4819.6000 - Box files, letter trays, storage boxes and similar 20 articles, of a kind used in offices, shops or the like books, receipt books,letter pads, memorandum pads, diaries and similar articles, exercise books, blotting- pads, binders (loose- leaf or other), folders, file covers, manifold business forms, interleaved carbon sets and other articles of stationery, of paper or paperboard; albums for samples or for collections and book covers, of paper or paperboard. books, receipt books, letter pads, memorandum pads, diaries and similar articles: 4820.1010 - - - Note books, order books and receipt books 20 4820.3000 - Binders (other than book covers), folders and file 20 covers 4820.4000 - Manifold business forms and interleaved carbon 20 sets whether or not printed. 4821.1010 - - - Paper graphics of a kind used for decoration 20 for vehicles of heading 87.11 23 9

4821.1020 - - - Paper graphics of a kind used for decoration 20 for vehicles of sub - headings 8701.9220 and 4821.1030 - - - Other for motor cars and vehicles 20 paper pulp, paper or paperboard (whether or not perforated or hardened). and webs of cellulose fibres, cut to size or shape; other articles of paper pulp, paper, paperboard, cellulose wadding or webs of cellulose fibres. 4823.4000 - Rolls, sheets and dials, printed for self- recording 16 apparatus - Trays, dishes, plates, cups and the like, of paper or paperboard: 4823.7000 - Moulded or pressed articles of paper pulp 20 4823.9020 - - - Patterns, design cards for textile and leather 0 garments

Chapter 49

Printed books, newspapers, pictures and other products of the printing industry; manuscripts, typescripts and plans

(a) Photographic negatives or positives on transparent bases (Chapter 24 0

(b) Maps, plans or globes, in relief, whether or not printed (heading

(d) Original engravings, prints or lithographs (heading 97.02), postage or revenue stamps, stamp-postmarks, first-day covers, postal stationery or the like of heading 97.04, antiques of an age exceeding one 2.- For the purposes of Chapter 49, the term “printed” also means reproduced by means of a duplicating machine, produced under the control of an automatic data processing machine, embossed, photographed, photocopied, thermocopied or typewritten.

3.- Newspapers, journals and periodicals which are bound otherwise than in paper, and sets of newspapers, journals or periodicals comprising more than one number under a single cover are to be classified in heading 49.01,

(a) A collection of printed reproductions of, for example, works of art or drawings, with a relative text, put up with numbered pages in a form suitable for binding into one or more volumes;

(b) A pictorial supplement accompanying, and subsidiary to, a bound volume; and

(c) Printed parts of books or booklets, in the form of assembled or separate sheets or signatures, constituting the whole or a part of a complete work and designed for binding. However, printed pictures or illustrations not bearing a text, whether in the form of signatures or separate sheets, fall in heading 49.11.

5.- Subject to Note 3 to this Chapter, heading 49.01 does not cover publications which bare essentially devoted to advertising (for example, brochures, pamphlets, leaflets, trade catalogues, year books published by trade associations, tourist propaganda). Such publications are to be classified in

6.- For the purposes of heading 49.03, the expression “children’s picture books” means books for children in which the pictures form the principal interest and the text is subsidiary.

printed matter, whether or not in single sheets. 4901.9100 - - Dictionaries and encyclopaedias, and serial 3 instalments thereof 24 1

4901.9910 - - - Holy Quran(Arabic text with or without 3 translation) whether or not illustrated or containing advertising material. books. 4904.0000 Music, printed or in manuscript, whether or 3 not bound or illustrated. all kinds, including atlases, wall maps, topographical plans and globes, printed. engineering, industrial, commercial, topographical or similar purposes, being originals drawn by hand; hand- written texts; photographic reproductions on sensitised paper and carbon copies of the foregoing. of current or new issue in the country in which they have, or will have, a recognised face value; stamp- impressed paper; banknotes, cheque forms; stock, share or bond certificates and similar documents of title. 4907.0010 - - - Unused postage, revenue or similar stamps 3 of current or new issue in the country in which they have, or will have, a recognised face value; stamp- impressed paper; banknotes 4909.0000 Printed or illustrated postcards; printed cards 20 bearing personal greetings, messages or announcements, whether or not illustrated, with or without envelopes or trimmings. 24 2

calendar blocks. pictures and photographs. catalogues and the like

Section XI

TEXTILES AND TEXTILE ARTICLES

(a) Animal brush making bristles or hair (heading 05.02); horsehair or

(b) Human hair or articles of human hair (heading 05.01, 67.03 or 67.04), except filtering or straining cloth of a kind commonly used in oil

(d) Asbestos of heading 25.24 or articles of asbestos or other products of

(e) Articles of heading 30.05 or 30.06; yarn used to clean between the teeth (dental floss), in individual retail packages, of heading 33.06

(g) Monofilament of which any cross-sectional dimension exceeds 1 mm or strip or the like (for example, artificial straw) of an apparent width exceeding 5 mm, of plastics (Chapter 39), or plaits or fabrics or other basketware or wickerwork of such monofilament or strip (Chapter 46);

(h) Woven, knitted or crocheted fabrics, felt or nonwovens, impregnated, coated, covered or laminated with plastics, or articles thereof, of Chapter 39;

(ij) Woven, knitted or crocheted fabrics, felt or nonwovens, impregnated, coated, covered or laminated with rubber, or articles thereof, of Chapter 40;

(k) Hides or skins with their hair or wool on (Chapter 41 or 43) or articles of furskin, artificial fur or articles thereof, of heading 43.03 or 43.04;

(l) Articles of textile materials of heading 42.01 or 42.02;

(m) Products or articles of Chapter 48 (for example, cellulose wadding);

(n) Footwear or parts of footwear, gaiters or leggings or similar articles of Chapter 64;

(o) Hair-nets or other headgear or parts thereof of Chapter 65;

(q) Abrasive-coated textile material (heading 68.05) and also carbon fibres or articles of carbon fibres of heading 68.15; 24 3

(r) Glass fibres or articles of glass fibres, other than embroidery with glass thread on a visible ground of fabric (Chapter 70);

(s) Articles of Chapter 94 (for example, furniture, bedding, luminaires and lighting fittings);

(t) Articles of Chapter 95 (for example, toys, games, sports requisites and nets);

(u) Articles of Chapter 96 (for example, brushes, travel sets for sewing, slide fasteners, typewriter ribbons, sanitary towels (pads) and tampons, napkins (diapers) and napkin liners); or

(v) Articles of Chapter 97. 2.- (A) Goods classifiable in Chapters 50 to 55 or in heading 58.09 or 59.02 and of a mixture of two or more textile materials are to be classified as if consisting wholly of that one textile material which predominates by weight over any other single textile material. When no one textile material predominates by weight, the goods are to be classified as if consisting wholly of that one textile material which is covered by the heading which occurs last in numerical order among those which equally merit consideration. (B) For the purposes of the above rule:

(a) Gimped horsehair yarn (heading 51.10) and metallised yarn (heading 56.05) are to be treated as a single textile material the weight of which is to be taken as the aggregate of the weights of its components; for the classification of woven fabrics, metal thread is to be regarded as a textile material;

(b) The choice of appropriate heading shall be effected by determining first the Chapter and then the applicable heading within that Chapter, disregarding any materials not classified in that Chapter;

(c) When both Chapters 54 and 55 are involved with any other Chapter, Chapters 54 and 55 are to be treated as a single Chapter;

(d) Where a Chapter or a heading refers to goods of different textile materials, such materials are to be treated as a single textile material. (C) The provisions of paragraphs (A) and (B) above apply also to the yarns referred to in Note 3, 4, 5 or 6 below. 3.- (A) For the purposes of this Section, and subject to the exceptions in paragraph (B) below, yarns (single, multiple (folded) or cabled) of the following descriptions are to be treated as “twine, cordage, ropes and cables”:

(a) Of silk or waste silk, measuring more than 20,000 decitex;

(b) Of man-made fibres (including yarn of two or more monofilaments of Chapter 54), measuring more than 10,000 decitex;

(i) Polished or glazed, measuring 1,429 decitex or more; or

(ii) Not polished or glazed, measuring more than 20,000 decitex;

(d) Of coir, consisting of three or more plies;

(e) Of other vegetable fibres, measuring more than 20,000 decitex; or 24 4

(a) Yarn of wool or other animal hair and paper yarn, other than yarn reinforced with metal thread;

(b) Man-made filament tow of Chapter 55 and multifilament yarn without twist or with a twist of less than 5 turns per metre of Chapter 54;

(d) Metallised yarn of heading 56.05; yarn reinforced with metal thread is subject to paragraph (A) (f) above; and

(e) Chenille yarn, gimped yarn and loop wale-yarn of heading 56.06. 4.- (A) For the purposes of Chapters 50, 51, 52, 54 and 55, the expression “put up for retail sale” in relation to yarn means, subject to the exceptions in paragraph (B) below, yarn (single, multiple (folded) or cabled) put up:

(a) On cards, reels, tubes or similar supports, of a weight (including support) not exceeding: filament yarn; or

(b) In balls, hanks or skeins of a weight not exceeding: 3,000 decitex, silk or silk waste; decitex; or

(c) In hanks or skeins comprising several smaller hanks or skeins separated by dividing threads which render them independent one of the other, each of uniform weight not exceeding: filament yarn; or

(i) Single yarn of wool or fine animal hair, unbleached; and or printed, measuring more than 5,000 decitex; in hanks or skeins;

(c) Multiple (folded) or cabled yarn of silk or waste silk, bleached, dyed or printed, measuring 133 decitex or less; and

(d) Single, multiple (folded) or cabled yarn of any textile material: its use in the textile industry (for example, on cops, twisting mill tubes, pirns, conical bobbins or spindles, or reeled in the form of cocoons for embroidery looms). 5.- For the purposes of headings 52.04, 54.01 and 55.08 the expression “sewing 24 5

(a) Put up on supports (for example, reels, tubes) of a weight (including support) not exceeding 1,000 g;

(b) Dressed for use as sewing thread; and

(c) With a final “Z” twist. 6.- For the purposes of this Section, the expression “high tenacity yarn” means yarn having a tenacity, expressed in cN/tex (centinewtons per tex), greater than the following: Single yarn of nylon or other polyamides, or of polyesters …………………….60 cN/tex Multiple (folded) or cabled yarn of nylon or other polyamides, or of polyester…………53 cN/tex Single, multiple (folded) or cabled yarn of viscose rayon…………………..27 cN/tex. 7.- For the purposes of this Section, the expression “made up” means:

(a) Cut otherwise than into squares or rectangles;

(b) Produced in the finished state, ready for use (or merely needing separation by cutting dividing threads) without sewing or other working (for example, certain dusters, towels, table cloths, scarf squares, blankets);

(c) Cut to size and with at least one heat-sealed edge with a visibly tapered or compressed border and the other edges treated as described in any other subparagraph of this Note, but excluding fabrics the cut edges of which have been prevented from unravelling by hot cutting or by other simple means;

(d) Hemmed or with rolled edges, or with a knotted fringe at any of the edges, but excluding fabrics the cut edges of which have been prevented from unravelling by whipping or by other simple means;

(e) Cut to size and having undergone a process of drawn thread work;

(f) Assembled by sewing, gumming or otherwise (other than piece goods consisting of two or more lengths of identical material joined end to end and piece goods composed of two or more textiles assembled in layers, whether or not padded);

(g) Knitted or crocheted to shape, whether presented as separate items or in the form of a number of items in the length. 8.- For the purposes of Chapters 50 to 60:

(a) Chapters 50 to 55 and 60 and, except where the context otherwise requires, Chapters 56 to 59 do not apply to goods made up within the meaning of Note 7 above; and

(b) Chapters 50 to 55 and 60 do not apply to goods of Chapters 56 to 59. 9.- The woven fabrics of Chapters 50 to 55 include fabrics consisting of layers of parallel textile yarns superimposed on each other at acute or right angles. These layers are bonded at the intersections of the yarns by an adhesive or by thermal bonding. 10.- Elastic products consisting of textile materials combined with rubber threads are classified in this Section. 11.- For the purposes of this Section, the expression “impregnated” includes “dipped”. 24 6

12.- For the purposes of this Section, the expression “polyamides” includes

13.- For the purposes of this Section and, where applicable, throughout the Nomenclature, the expression “elastomeric yarn” means filament yarn, including monofilament, of synthetic textile material, other than textured yarn, which does not break on being extended to three times its original length and which returns, after being extended to twice its original length, within a period of five minutes, to a length not greater than one and a half times its original length.

14.- Unless the context otherwise requires, textile garments of different headings are to be classified in their own headings even if put up in sets for retail sale. For the purposes of this Note, the expression “textile garments” means garments of headings 61.01 to 61.14 and headings 62.01 to 62.11.

15.- Subject to Note 1 to Section XI, textiles, garments and other textile articles, incorporating chemical, mechanical or electronic components for additional functionality, whether incorporated as built-in components or within the fibre or fabric, are classified in their respective headings in Section XI provided that they retain the essential character of the goods of this Section.

1.- In this Section and, where applicable, throughout the Nomenclature, the following expressions have the meanings hereby assigned to them: not been bleached, dyed (whether or not in the mass) or printed; or from garnetted stock. Such yarn may have been treated with a colourless dressing or fugitive dye (which disappears after simple fibres, treated in the mass with delustring agents (for example, titanium dioxide). requires, has been dyed white (whether or not in the mass) or treated with a white dressing; fibres; or unbleached and bleached yarns. in a fugitive colour, or printed, or made from dyed or printed fibres; or of a mixture of unbleached or bleached fibres with

coloured fibres (marl or mixture yarns), or is printed in one or more colours at intervals to give the impression of dots; printed; or unbleached or bleached yarn and coloured yarn. monofilament and to strip or the like of Chapter 54. Woven fabric made from unbleached yarn and which has not been bleached, dyed or printed. Such fabric may have been treated with a colourless dressing or a fugitive dye.

(i) has been bleached or, unless the context otherwise requires, dyed white or treated with a white dressing, in the piece; context otherwise requires), in the piece; or

(ii) consists of coloured yarn of a single uniform colour. natural colour of the constituent fibres); yarn; or (In all cases, the yarn used in selvedges and piece ends is not taken into consideration.) Woven fabric which has been printed in the piece, whether or not made from yarns of different colours. (The following are also regarded as printed woven fabrics: woven fabrics bearing designs made, for example, with a brush or spray gun, The process of mercerisation does not affect the classification The definitions at (d) to (h) above apply, mutatis mutandis, to knitted or crocheted fabrics. A fabric construction in which each yarn of the weft passes alternately over and under successive yarns of the warp and successive yarns of the weft.

2.- (A) Products of Chapters 56 to 63 containing two or more textile materials are to be regarded as consisting wholly of that textile material which 24 8

would be selected under Note 2 to this Section for the classification of a product of Chapters 50 to 55 or of heading 58.09 consisting of the same textile materials.

(a) where appropriate, only the part which determines the classification under Interpretative Rule 3 shall be taken into account;

(b) in the case of textile products consisting of a ground fabric and ground fabric;

(c) in the case of embroidery of heading 58.10 and goods thereof, only the ground fabric shall be taken into account. However, embroidery without visible ground, and goods thereof, shall be classified with reference to the embroidering threads alone.

Chapter 50

Silk

5003.0000 Silk waste (including cocoons unsuitable for 0 reeling, yarn waste and garnetted stock). waste) not put up for retail sale. retail sale. 5006.0000 Silk yarn and yarn spun from silk waste, put 0 up for retail sale; silk- worm gut. 5007.2000 - Other fabrics, containing 85 % or more by 16 weight of silk or of silk waste other than noil silk

Chapter 51

Wool, fine or coarse animal hair; horsehair yarn and woven fabric

(a) “Wool” means the natural fibre grown by sheep or lambs;

(b) “Fine animal hair” means the hair of alpaca, llama, vicuna, camel (including dromedary), yak, Angora, Tibetan, Kashmir or similar goats (but not common goats), rabbit (including Angora rabbit), hare,

(c) “Coarse animal hair” means the hair of animals not mentioned above, excluding brush-making hair and bristles (heading 05.02) and

combed. 51.03 Waste of wool or of fine or coarse animal hair, including yarn waste but excluding garnetted stock. 5103.2000 - Other waste of wool or of fine animal hair 0 5104.0000 Garnetted stock of wool or of fine or coarse 0 animal hair. or combed (including combed wool in fragments). 25 0

51.06 Yarn of carded wool, not put up for retail sale. 5106.1000 - Containing 85 % or more by weight of wool 0 5106.2000 - Containing less than 85 % by weight of wool 0 sale. 5107.1000 - Containing 85 % or more by weight of wool 0 5107.2000 - Containing less than 85 % by weight of wool 0 not put up for retail sale. 51.09 Yarn of wool or of fine animal hair, put up for retail sale. 5109.1000 - Containing 85 % or more by weight of wool or of 0 fine animal hair (including gimped horsehair yarn), whether or not put up for retail sale. fine animal hair. fine animal hair: 5111.2000 - Other, mixed mainly or solely with man- made 16 filaments 5111.3000 - Other, mixed mainly or solely with man- made 16 staple fibre fine animal hair. fine animal hair: 25 1

5112.2000 - Other, mixed mainly or solely with man- made 16 filaments 5112.3000 - Other, mixed mainly or solely with man- made 16 staple fibres horsehair.

Chapter 52

Cotton

1.- For the purposes of subheadings 5209.42 and 5211.42, the expression “denim” means fabrics of yarns of different colours, of 3- thread or 4-thread twill, including broken twill, warp faced, the warp yarns of which are of one and the same colour and the weft yarns of which are unbleached, bleached, dyed grey or coloured a lighter shade of the colour of the warp yarns.

exceeding 24.5 mm exceeding 28.5 mm exceeding 31 mm 5201.0070 - - - Length exceeding 31 mm but not exceeding 0 34.5 mm garnetted stock). 25 2

for retail sale. 5204.1100 - - Containing 85 % or more by weight of cotton 16 containing 85 % or more by weight of cotton, not put up for retail sale. exceeding 14 metric number) 5205.1200 - - Measuring less than 714.29 decitex but not 11 less than 232.56 decitex (exceeding 14 metric number but not exceeding 43 metric number) 5205.1300 - - Measuring less than 232.56 decitex but not 11 less than 192.31 decitex (exceeding 43 metric number but not exceeding 52 metric number): 5205.1400 - - Measuring less than 192.31 decitex but not 11 less than 125 decitex (exceeding 52 metric number but not exceeding 80 metric number) 5205.1500 - - Measuring less than 125 decitex (exceeding 11 80 metric number) exceeding 14 metric number) 5205.2200 - - Measuring less than 714.29 decitex but not 11 less than 232.56 decitex (exceeding 14 metric number but not exceeding 43 metric number) 5205.2300 - - Measuring less than 232.56 decitex but not 11 less than 192.31 decitex (exceeding 43 metric number but not exceeding 52 metric number) 5205.2400 - - Measuring less than 192.31 decitex but not 11 less than 125 decitex (exceeding 52 metric number but not exceeding 80 metric number) 25 3

(1) (2) (3) (4) 5205.2600 - - Measuring less than 125 decitex but not less 11 than 106.38 decitex (exceeding 80 metric number but not exceeding 94 metric number) 5205.2700 - - Measuring less than 106.38 decitex but not 11 less than 83.33 decitex (exceeding 94 metric number but not exceeding 120 metric number) 5205.2800 - - Measuring less than 83.33 decitex (exceeding 11 120 metric number) - Multiple (folded) or cabled yarn, of uncombed fibres: 5205.3100 - - Measuring per single yarn 714.29 decitex or 11 more (not exceeding 14 metric number per single yarn) 5205.3200 - - Measuring per single yarn less than 714.29 11 decitex but not less than 232.56 decitex (exceeding 14 metric number but not exceeding 43 metric number per single yarn) 5205.3300 - - Measuring per single yarn less than 232.56 11 decitex but not less than 192.31 decitex (exceeding 43 metric number but not exceeding 52 metric number per single yarn) 5205.3400 - - Measuring per single yarn less than 192.31 11 decitex but not less than 125 decitex (exceeding 52 metric number but not exceeding 80 metric number per single yarn) 5205.3500 - - Measuring per single yarn less than 125 11 decitex (exceeding 80 metric number per single yarn) - Multiple (folded) or cabled yarn, of combed fibres: 5205.4100 - - Measuring per single yarn 714.29 decitex or 11 more (not exceeding 14 metric number per single yarn) 5205.4200 - - Measuring per single yarn less than 714.29 11 decitex but not less than 232.56 decitex (exceeding 14 metric number but not exceeding 43 metric number per single yarn) 5205.4300 - - Measuring per single yarn less than 232.56 11 decitex but not less than 192.31 decitex (exceeding 43 metric number but not exceeding 52 metric number per single yarn) 25 4

(1) (2) (3) (4) 5205.4400 - - Measuring per single yarn less than 192.31 11 decitex but not less than 125 decitex (exceeding 52 metric number but not exceeding 80 metric number per single yarn) 5205.4600 - - Measuring per single yarn less than 125 11 decitex but not less than 106.38 decitex (exceeding 80 metric number but not exceeding 94 metric number per single yarn) 5205.4700 - - Measuring per single yarn less than 106.38 11 decitex but not less than 83.33 decitex (exceeding 94 metric number but not exceeding 120 metric number per single yarn) 5205.4800 - - Measuring per single yarn less than 83.33 11 decitex (exceeding 120 metric number per single yarn) 52.06 Cotton yarn (other than sewing thread), containing less than 85 % by weight of cotton, not put up for retail sale. - Single yarn, of uncombed fibres: 5206.1100 - - Measuring 714.29 decitex or more (not 11 exceeding 14 metric number) 5206.1200 - - Measuring less than 714.29 decitex but not 11 less than 232.56 decitex (exceeding 14 metric number but not exceeding 43 metric number) 5206.1300 - - Measuring less than 232.56 decitex but not 11 less than 192.31 decitex (exceeding 43 metric number but not exceeding 52 metric number) 5206.1400 - - Measuring less than 192.31 decitex but not 11 less than 125 decitex (exceeding 52 metric number but not exceeding 80 metric number) 5206.1500 - - Measuring less than 125 decitex (exceeding 11 80 metric number) - Single yarn, of combed fibres: 5206.2100 - - Measuring 714.29 decitex or more (not 11 exceeding 14 metric number) 5206.2200 - - Measuring less than 714.29 decitex but not 11 less than 232.56 decitex (exceeding 14 metric number but not exceeding 43 metric number) 5206.2300 - - Measuring less than 232.56 decitex but not 11 less than 192.31 decitex (exceeding 43 metric number but not exceeding 52 metric number) 25 5

(1) (2) (3) (4) 5206.2400 - - Measuring less than 192.31 decitex but not 11 less than 125 decitex (exceeding 52 metric number but not exceeding 80 metric number) 5206.2500 - - Measuring less than 125 decitex (exceeding 11 80 metric number) - Multiple (folded) or cabled yarn, of uncombed fibres: 5206.3100 - - Measuring per single yarn 714.29 decitex or 11 more (not exceeding 14 metric number per single yarn) 5206.3200 - - Measuring per single yarn less than 714.29 11 decitex but not less than 232.56 decitex (exceeding 14 metric number but not exceeding 43 metric number per single yarn) 5206.3300 - - Measuring per single yarn less than 232.56 11 decitex but not less than 192.31 decitex (exceeding 43 metric number but not exceeding 52 metric number per single yarn) 5206.3400 - - Measuring per single yarn less than 192.31 11 decitex but not less than 125 decitex (exceeding 52 metric number but not exceeding 80 metric number per single yarn) 5206.3500 - - Measuring per single yarn less than 125 11 decitex (exceeding 80 metric number per single yarn) - Multiple (folded) or cabled yarn, of combed fibres: 5206.4100 - - Measuring per single yarn 714.29 decitex or 11 more (not exceeding 14 metric number per single yarn) 5206.4200 - - Measuring per single yarn less than 714.29 11 decitex but not less than 232.56 decitex (exceeding 14 metric number but not exceeding 43 metric number per single yarn) 5206.4300 - - Measuring per single yarn less than 232.56 11 decitex but not less than 192.31 decitex (exceeding 43 metric number but not exceeding 52 metric number per single yarn) 5206.4400 - - Measuring per single yarn less than 192.31 11 decitex but not less than 125 decitex (exceeding 52 metric number but not exceeding 80 metric number per single yarn) 25 6

5206.4500 - - Measuring per single yarn less than 125 11 decitex (exceeding 80 metric number per single yarn) for retail sale. 5207.1000 - Containing 85 % or more by weight of cotton 11 more by weight of cotton, weighing not more than 200 g/m2. 5208.1100 - - Plain weave, weighing not more than 100 g/m2 11 5208.1200 - - Plain weave, weighing more than 100 g/m2 11 5208.1300 - - 3-thread or 4-thread twill, including cross twill 11 5208.2100 - - Plain weave, weighing not more than 100 g/m2 11 5208.2200 - - Plain weave, weighing more than 100 g/m2 11 5208.2300 - - 3-thread or 4-thread twill, including cross twill 11 5208.3100 - - Plain weave, weighing not more than 100 g/m2 11 5208.3200 - - Plain weave, weighing more than 100 g/m2 11 5208.3300 - - 3-thread or 4-thread twill, including cross twill 11 5208.4100 - - Plain weave, weighing not more than 100 g/m2 11 5208.4200 - - Plain weave, weighing more than 100 g/m2 11 5208.4300 - - 3-thread or 4-thread twill, including cross twill 11 5208.5100 - - Plain weave, weighing not more than 100 g/m2 11 - - Plain weave, weighing more than 100 g/m2 more by weight of cotton, weighing more than 200 g/m2.

5209.1200 - - 3-thread or 4-thread twill, including cross twill 11 25 7

5209.2200 - - 3-thread or 4-thread twill, including cross twill 11 5209.3200 - - 3-thread or 4-thread twill, including cross twill 11 5209.4300 - - Other fabrics of 3-thread or 4-thread twill, 11 including cross twill 5209.5200 - - 3-thread or 4-thread twill, including cross twill 11 85 % by weight of cotton, mixed mainly or solely with man- made fibres, weighing not more than 200 g/m2.

5210.3200 - - 3-thread or 4-thread twill, including cross twill 11 25 8

85 % by weight of cotton, mixed mainly or solely with man- made fibres, weighing more than 200 g/m2. 5211.1200 - - 3-thread or 4-thread twill, including cross twill 11 5211.3200 - - 3-thread or 4-thread twill, including cross twill 11 5211.4300 - - Other fabrics of 3-thread or 4-thread twill, 11 including cross twill 5211.5200 - - 3-thread or 4-thread twill, including cross twill 11

25 9

Chapter 53

Other vegetable textile fibres; paper yarn and woven fabrics of paper yarn

tow and waste (including yarn waste and garnetted stock). processed, but not spun: processed but not spun; tow and waste of true hemp (including yarn waste and garnetted stock). flax, true hemp and ramie), raw or processed but not spun; tow and wastes of these fibres (including yarn waste and garnetted stock). retted: textilis Nee), ramie and other vegetable textile fibres, not elsewhere specified or included, raw or processed but not spun; tow, noils and waste of these fibres (including yarn waste and garnetted stock). 5305.0010 - - - Sisal and other textile fibres of the genus 0 Agave, raw 26 0

53.07 Yarn of jute or of other textile bast fibres of heading 53.03. yarn. fibres of heading 53.03. fibres; woven fabrics of paper yarn.

Chapter 54

Man-made filaments; strip and the like of man-made textile materials

Notes.

1.- Throughout the Nomenclature, the term “man-made fibres” means staple fibres and filaments of organic polymers produced by manufacturing processes, either:

(a) By polymerisation of organic monomers to produce polymers such as polyamides, polyesters, polyolefins or polyurethanes, or by chemical modification of polymers produced by this process (for example, poly(vinyl alcohol) prepared by the hydrolysis of poly(vinyl acetate)); or

(b) By dissolution or chemical treatment of natural organic polymers (for example, cellulose) to produce polymers such as cuprammonium rayon (cupro) or viscose rayon, or by chemical modification of natural organic polymers (for example, cellulose, casein and other proteins, or 26 1

alginic acid), to produce polymers such as cellulose acetate or The terms “synthetic” and “artificial”, used in relation to fibres, mean: synthetic: fibres as defined at (a); artificial: fibres as defined at (b). Strip and the like of heading 54.04 or 54.05 are not considered to be man-made fibres. The terms “man-made”, “synthetic” and “artificial” shall have the same meanings when used in relation to “textile materials”.

2.- Headings 54.02 and 54.03 do not apply to synthetic or artificial filament tow of

whether or not put up for retail sale. thread), not put up for retail sale, including synthetic monofilament of less than 67 decitex. polyamides whether or not textured : 5402.2000 - High tenacity yarn of polyesters, whether or not 11 textured 5402.3100 - - Of nylon or other polyamides, measuring per 0 single yarn not more than 50 tex 5402.3200 - - Of nylon or other polyamides, measuring per 0 single yarn more than 50 tex - Other yarn, single, untwisted or with a twist not exceeding 50 turns per metre: polyurethane (like spandex and lycra excluding other poly-urethane yarn). 26 2

5402.4600 - - Other, of polyesters, partially oriented 11 turns per metre: thread), not put up for retail sale, including artificial monofilament of less than 67 decitex. 5403.3100 - - Of viscose rayon, untwisted or with a twist not 0 exceeding 120 turns per metre 5403.3200 - - Of viscose rayon, with a twist exceeding 120 0 turns per metre and of which no cross- sectional dimension exceeds 1mm; strip and the like (for example, artificial straw) of synthetic textile materials of an apparent width not exceeding 5mm. 26 3

5405.0000 Artificial monofilament of 67 decitex or more 0 and of which no cross- sectional dimension exceeds 1mm; strip and the like (for example, artificial straw) of artificial textile materials of an apparent width not exceeding 5 mm. thread), put up for retail sale. including woven fabrics obtained from materials of heading 54.04. 5407.1000 - Woven fabrics obtained from high tenacity yarn 11 of nylon or other polyamides or of polyesters 5407.2000 - Woven fabrics obtained from strip and the like 11 5407.3000 - Fabrics specified in Note 9 to Section XI 11 by weight of filaments of nylon or other polyamides: by weight of textured polyester filaments: by weight of polyester filaments: 5407.6100 - - Containing 85 % or more by weight of non- 16 textured polyester filaments by weight of synthetic filaments: by weight of synthetic filaments, mixed mainly or solely with cotton: 26 4

including woven fabrics obtained from materials of heading 54.05. 5408.1000 - Woven fabrics obtained from high tenacity yarn 11 of viscose rayon by weight of artificial filament or strip or the like:

Chapter 55

Man-made staple fibres

1.- Headings 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 the tow, meeting the following specifications: 26 5

(d) Synthetic filament tow only: the tow must be drawn, that is to say, be Tow of a length not exceeding 2 m is to be classified in heading 55.03

or otherwise processed for spinning. 5503.2010 - - - Of polyesters not exceeding 2.22 decitex 11 55.04 Artificial staple fibres, not carded, combed or otherwise processed for spinning. garnetted stock) of man- made fibres. otherwise processed for spinning. 26 6

5507.0000 Artificial staple fibres, carded, combed or 0 otherwise processed for spinning. whether or not put up for retail sale. staple fibres, not put up for retail sale. fibres of nylon or other polyamides: staple fibres: modacrylic staple fibres: of synthetic staple fibres: 5509.5100 - - Mixed mainly or solely with artificial staple 11 fibres 5509.5200 - - Mixed mainly or solely with wool or fine 11 animal hair fibres: 5509.6100 - - Mixed mainly or solely with wool or fine animal 11 hair 26 7

5509.9100 - - Mixed mainly or solely with wool or fine animal 11 hair staple fibres, not put up for retail sale. staple fibres: 5510.2000 - Other yarn, mixed mainly or solely with wool or 11 fine animal hair 5510.3000 - Other yarn, mixed mainly or solely with cotton 11 staple fibres, put up for retail sale. 5511.1000 - Of synthetic staple fibres, containing 85 % or 11 more by weight of such fibres 5511.2000 - Of synthetic staple fibres, containing less than 11 85 % by weight of such fibres containing 85 % or more by weight of synthetic staple fibres. staple fibres: modacrylic staple fibres: 26 8

containing less than 85 % by weight of such fibres, mixed mainly or solely with cotton, of a weight not exceeding 170 g/m2. - - 3-thread or 4-thread twill, including cross twill, of polyester staple fibres: - - Other woven fabrics of polyester staple fibres: 5513.2100 - - Of polyester staple fibres, plain weave 16 5513.2300 - - Other woven fabrics of polyester staple fibres 16 5513.3100 - - Of polyester staple fibres, plain weave 16 5513.4100 - - Of polyester staple fibres, plain weave 16 containing less than 85 % by weight of such fibres, mixed mainly or solely with cotton, of a weight exceeding 170 g/m2. - - 3-thread or 4-thread twill,including cross twill, of polyester staple fibres: 26 9

5514.2100 - - Of polyester staple fibres, plain weave 16 5514.2200 - - 3-thread or 4-thread twill, including cross twill, 16 of polyester staple fibres 5514.2300 - - Other woven fabrics of polyester staple fibres 16 5514.3010 - - - 3-thread or 4-thread twill, including cross 16 twill, of polyester staple fibres 5514.4100 - - Of polyester staple fibres, plain weave 16 5514.4200 - - 3-thread or 4-thread twill, including cross twill, 16 of polyester staple fibres 5514.4300 - - Other woven fabrics of polyester staple fibres 16 55.15 Other woven fabrics of synthetic staple fibres. staple fibres: filaments: - - Mixed mainly or solely with wool or fine animal hair: filaments: 27 0

- Mixed mainly or solely with wool or fine animal hair: filaments: staple fibres: - Containing less than 85 % by weight of artificial staple fibres, mixed mainly or solely with man- made filaments: - Containing less than 85 % by weight of artificial staple fibres, mixed mainly or solely with wool or fine animal hair: - Containing less than 85 % by weight of artificial staple fibres, mixed mainly or solely with cotton: 27 1

Chapter 56

Wadding, felt and nonwovens; special yarns; twine, cordage, ropes and cables and articles thereof

(a) Wadding, felt or nonwovens, impregnated, coated or covered with substances or preparations (for example, perfumes or cosmetics of Chapter 33, soaps or detergents of heading 34.01, polishes, creams or similar preparations of heading 34.05, fabric softeners of heading 38.09) where the textile material is present merely as a carrying medium;

(d) Agglomerated or reconstituted mica, on a backing of felt or nonwovens (heading 68.14);

(e) Metal foil on a backing of felt or nonwovens (generally Section XIV or XV); or

(f) Sanitary towels (pads) and tampons, napkins (diapers) and napkin liners and similar articles of heading 96.19.

2.- The term “felt” includes needleloom felt and fabrics consisting of a web of textile fibres the cohesion of which has been enhanced by a stitch-bonding process using fibres from the web itself. 3.- Headings 56.02 and 56.03 cover respectively felt and nonwovens, impregnated, coated, covered or laminated with plastics or rubber whatever the nature of these materials (compact or cellular).

Heading 56.03 also includes nonwovens in which plastics or rubber

(a) Felt impregnated, coated, covered or laminated with plastics or rubber, containing 50% or less by weight of textile material or felt completely embedded in plastics or rubber (Chapter 39 or 40);

(b) Nonwovens, either completely embedded in plastics or rubber, 27 2

materials, provided that such coating or covering can be seen resulting change of colour (Chapter 39 or 40); or

(c) Plates, sheets or strip of cellular plastics or cellular rubber combined with felt or nonwovens, where the textile material is present merely for reinforcing purposes (Chapter 39 or 40).

4.- Heading 56.04 does not cover textile yarn, or strip or the like of heading 54.04 or 54.05, in which the impregnation, coating or covering cannot be seen with the naked eye (usually Chapters 50 to 55); for the purpose of this provision, no account should be taken of any resulting change of colour.

thereof; textile fibres, not exceeding 5 mm in length (flock), textile dust and mill neps. : covered or laminated. 5602.1000 - Needleloom felt and stitch bonded fibre fabrics 11 laminated: coated, covered or laminated. - - Weighing more than 25 g/m2 but not more than 70 g/m2 5603.1300 - - Weighing more than 70 g/m2 but not more 11 than 150 g/m2 5603.9200 - - Weighing more than 25 g/m2 but not more 11 than 70 g/m2 27 3

5603.9300 - - Weighing more than 70 g/m2 but not more 11 than 150 g/m2 textile yarn, and strip and the like of heading 54.04 or 54.05, impregnated, coated, covered or sheathed with rubber or plastics. 5605.0000 Metallised yarn, whether or not gimped, being 11 textile yarn, or strip or the like of heading 54.04 or 54.05, combined with metal in the form of thread, strip or powder or covered with metal. heading 54.04 or 54.05, gimped (other than those of heading 56.05 and gimped horsehair yarn); chenille yarn (including flock chenille yarn); loop wale- yarn. not plaited or braided and whether or not impregnated, coated, covered or sheathed with rubber or plastics. Agave: made up fishing nets and other made up nets, of textile materials. 5609.0000 Articles of yarn, strip or the like of heading 11 54.04 or 54.05, twine, cordage, rope or cables, not elsewhere specified or included.

27 4

Chapter 57

Carpets and other textile floor coverings

1.- For the purposes of this Chapter, the term “carpets and other textile floor coverings” means floor coverings in which textile materials serve as the exposed surface of the article when in use and includes articles having the characteristics of textile floor coverings but intended for use for other 2.- This Chapter does not cover floor covering underlays.

knotted, whether or not made up. woven, not tufted or flocked, whether or not made up, including “Kelem”, “Schumacks”, “Karamanie” and similar hand- woven rugs. 5702.1000 - “Kelem”, “Schumacks”, “Karamanie” and similar 20 hand- woven rugs 5702.2000 - Floor coverings of coconut fibres (coir) 20 5702.5000 - Other, not of pile construction, not made up 20 27 5

(including turf), tufted, whether or not made up. 5703.2910 - - - Of a kind used in motor cars of heading 16 87.03 and vehicles of sub-headings 8703.2113, 8703.2193, 8703.2195, 8703.2240, 8703.2323, 8703.3223, 8704.2190, 8704.3130, 8704.3190 (cut to size and shaped) 5703.2920 - - - Other for motor cars and vehicles 16 5703.3910 - - - Of a kind used in vehicles of heading 87.03 16 and vehicles of sub-headings 8703.2113, 8703.2193, 8703.2195, 8703.2240, 8703.2323, 8703.3223, 8704.2190, 8704.3130, 8704.3190 (cut to size and shaped) 5703.3920 - - - Other for motor cars and vehicles 16 felt, not tufted or flocked, whether or not made up. 5704.1000 - Tiles, having a maximum surface area of 0.3 m2 20 exceeding 0.3 m2 but not exceeding 1 m² coverings, whether or not made up.

27 6

Chapter 58

Special woven fabrics; tufted textile fabrics; lace; tapestries; trimmings; embroidery

1.- This Chapter does not apply to textile fabrics referred to in Note 1 to Chapter 59, impregnated, coated, covered or laminated, or to other goods of Chapter 2.- Heading 58.01 also includes woven weft pile fabrics which have not yet had

3.- For 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 or doup threads which cross the standing or ground threads making a half turn, a complete turn or more to form loops through which weft threads pass.

4.- Heading 58.04 does not apply to knotted net fabrics of twine, cordage or rope,

5.- For the purposes of heading 58.06, the expression “narrow woven fabrics”

(a) Woven fabrics of a width not exceeding 30 cm, whether woven as such or cut from wider pieces, provided with selvedges (woven, gummed or otherwise made) on both edges;

(b) Tubular woven fabrics of a flattened width not exceeding 30 cm; and

(c) Bias binding with folded edges, of a width when unfolded not exceeding 30 cm. Narrow woven fabrics with woven fringes are to be classified in heading 58.08.

6.- In heading 58.10, the expression “embroidery” means, inter alia, embroidery with metal or glass thread on a visible ground of textile fabric, and sewn appliqué work of sequins, beads or ornamental motifs of textile or other materials. The heading does not apply to needlework tapestry (heading 58.05).

7.- In 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 furnishing

than fabrics of heading 58.02 or 58.06. 27 7

fabrics, other than narrow fabrics of heading 58.06; tufted textile fabrics, other than products of heading 57.03. 5802.1000 - Terry towelling and similar woven Terry fabrics, 11 of cotton 5802.2000 - Terry towelling and similar woven terry fabrics, 11 of other textile materials 5803.0000 Gauze, other than narrow fabrics of heading 11 58.06. woven, knitted or crocheted fabrics; lace in the piece, in strips or in motifs, other than fabrics of headings 60.02 to 60.06. Gobelins, Flanders, Aubusson, Beauvais and the like, and needle- worked tapestries (for example, petit point, cross stitch) whether or not made up. heading 58.07; narrow fabrics consisting of warp without weft assembled by means of an adhesive (bolducs). 27 8

5806.1000 - Woven pile fabrics (including terry towelling and 11 similar terry fabrics) and chenille fabrics 5806.2000 - Other woven fabrics, containing by weight 5 % 11 or more of elastomeric yarn or rubber thread assembled by means of an adhesive (bolducs) materials, in the piece, in strips or cut to shape or size, not embroidered. the piece, without embroidery, other than knitted or crocheted; tassels, pompons and similar articles. fabrics of metallised yarn of heading 56.05, of a kind used in apparel, as furnishing fabrics or for similar purposes, not elsewhere specified or included. 58.10 Embroidery in the piece, in strips or in motifs. 27 9

composed of one or more layers of textile materials assembled with padding by stitching or otherwise, other than embroidery of heading 58.10.

Chapter 59

Impregnated, coated, covered or laminated textile fabrics; textile articles of a kind suitable for industrial use

1.- Except where the context otherwise requires, for the purposes of this Chapter the expression “textile fabrics” applies only to the woven fabrics of Chapters 50 to 55 and headings 58.03 and 58.06, the braids and ornamental trimmings in the piece of heading 58.08 and the knitted or crocheted fabrics of headings

(a) Textile fabrics, impregnated, coated, covered or laminated with plastics, whatever the weight per square metre and whatever the nature of the plastic material (compact or cellular), other than:

(1) Fabrics in which the impregnation, coating or covering cannot be seen with the naked eye (usually Chapters 50 to 55, 58 or 60); for the purpose of this provision, no account should be taken of any resulting change of colour;

(2) Products which cannot, without fracturing, be bent manually around a cylinder of a diameter of 7 mm, at a temperature between 15 oC and 30 oC (usually Chapter 39);

(3) Products in which the textile fabric is either completely embedded in plastics or entirely coated or covered on both covering can be seen with the naked eye with no account being taken of any resulting change of colour (Chapter 39);

(4) Fabrics partially coated or partially covered with plastics and Chapters 50 to 55, 58 or 60);

(5) Plates, sheets or strip of cellular plastics, combined with textile fabric, where the textile fabric is present merely for reinforcing purposes (Chapter 39); or

(b) Fabrics made from yarn, strip or the like, impregnated, coated, covered or sheathed with plastics, of heading 56.04.

3.- For the purposes of heading 59.03, “textile fabrics laminated with plastics” means products made by the assembly of one or more layers of fabrics with one or more sheets or film of plastics which are combined by any process that

bonds the layers together, whether or not the sheets or film of plastics are visible to the naked eye in the cross-section. 4.- For the purposes of heading 59.05, the expression “textile wall coverings” applies to products in rolls, of a width of not less than 45 cm, suitable for wall or ceiling decoration, consisting of a textile surface which has been fixed on a backing or has been treated on the back (impregnated or coated to permit pasting). This heading does not, however, apply to wall coverings consisting of textile flock or dust fixed directly on a backing of paper (heading 48.14) or on a textile backing (generally heading 59.07). 5.- For the purposes of heading 59.06, the expression “rubberised textile fabrics” means:

(a) Textile fabrics impregnated, coated, covered or laminated with rubber,

(i) Weighing not more than 1,500 g/m2 ; or

(ii) Weighing more than 1,500 g/m2 and containing more than 50% by weight of textile material;

(b) Fabrics made from yarn, strip or the like, impregnated, coated, covered or sheathed with rubber, of heading 56.04; and

(c) Fabrics composed of parallel textile yarns agglomerated with rubber, irrespective of their weight per square metre. This heading does not, however, apply to plates, sheets or strip of cellular rubber, combined with textile fabric, where the textile fabric is present merely for reinforcing purposes (Chapter 40), or textile products of heading 58.11. 6.- Heading 59.07 does not apply to:

(a) Fabrics in which the impregnation, coating or covering cannot be seen with the naked eye (usually Chapters 50 to 55, 58 or 60); for the purpose of this provision, no account should be taken of any resulting change of colour;

(b) Fabrics painted with designs (other than painted canvas being theatrical scenery, studio back-cloths or the like);

(c) Fabrics partially covered with flock, dust, powdered cork or the like and bearing designs resulting from these treatments; however, imitation pile fabrics remain classified in this heading;

(d) Fabrics finished with normal dressings having a basis of amylaceous or similar substances;

(e) Wood veneered on a backing of textile fabrics (heading 44.08);

(f) Natural or artificial abrasive powder or grain, on a backing of textile fabrics (heading 68.05);

(g) Agglomerated or reconstituted mica, on a backing of textile fabrics (heading 68.14); or

(h) Metal foil on a backing of textile fabrics (generally Section XIV or XV). 7.- Heading 59.10 does not apply to:

(a) Transmission or conveyor belting, of textile material, of a thickness of less than 3 mm; or

(b) Transmission or conveyor belts or belting of textile fabric impregnated, coated, covered or laminated with rubber or made from textile yarn or cord impregnated, coated, covered or sheathed with rubber (heading 40.10). 8.- Heading 59.11 applies to the following goods, which do not fall in any other heading of Section XI: 28 1

(a) Textile products in the piece, cut to length or simply cut to rectangular (including square) shape (other than those having the character of the products of headings 59.08 to 59.10), the following only:

(i) Textile fabrics, felt and felt-lined woven fabrics, coated, covered or laminated with rubber, leather or other material, of a kind used for card clothing, and similar fabrics of a kind used for other technical purposes, including narrow fabrics made of velvet impregnated with rubber, for covering weaving spindles (weaving beams);

(iii) Filtering or straining cloth of a kind used in oil presses or the like, of textile material or of human hair;

(iv) Flat woven textile fabrics with multiple warp or weft, whether or not felted, impregnated or coated, of a kind used in machinery or for other technical purposes;

(v) Textile fabrics reinforced with metal, of a kind used for technical purposes;

(vi) Cords, braids and the like, whether or not coated, impregnated or reinforced with metal, of a kind used in industry as packing or lubricating materials;

(b) Textile articles (other than those of headings 59.08 to 59.10) of a kind used for technical purposes (for example, textile fabrics and felts, endless or fitted with linking devices, of a kind used in paper- making or similar machines (for example, for pulp or asbestos-cement), gaskets, washers, polishing discs and other machinery parts).

amylaceous substances, of a kind used for the outer covers of books or the like; tracing cloth; prepared painting canvas; buckram and similar stiffened textile fabrics of a kind used for hat foundations. 5901.1000 - Textile fabrics coated with gum or amylaceous 11 substances, of a kind used for the outer covers of books or the like 59.02 Tyre cord fabric of high tenacity yarn of nylon or other polyamides, polyesters or viscose rayon. 28 2

or laminated with plastics, other than those of heading 59.02. coverings consisting of a coating or covering applied on a textile backing, whether or not cut to shape. 59.06 Rubberised textile fabrics, other than those of heading 59.02. 5906.1000 - Adhesive tape of a width not exceeding 20 cm 11 5907.0000 Textile fabrics otherwise impregnated, coated 11 or covered; painted canvas being theatrical scenery, studio back- cloths or the like. 5908.0000 Textile wicks, woven, plaited or knitted, for 11 lamps, stoves, lighters, candles or the like; incandescent gas mantles and tubular knitted gas mantle fabric therefor, whether or not impregnated. 5909.0000 Textile hosepiping and similar textile tubing 11 with or without lining, armour or accessories of other materials. 5910.0000 Transmission or conveyor belts or belting, of 11 textile material, whether or not impregnated, coated, covered or laminated with plastics, or reinforced with metal or other material. uses, specified in Note 8 to this Chapter. 28 3

5911.1000 - Textile fabrics, felt and felt- lined woven fabrics, 0 coated, covered or laminated with rubber, leather or other material, of a kind used for card clothing, and similar fabrics of a kind used for other technical purposes, including narrow fabrics made of velvet impregnated with rubber, for covering weaving spindles (weaving beams) - Textile fabrics and felts, endless or fitted with linking devices, of a kind used in paper- making or similar machines (for example, for pulp or asbestos- cement): 5911.4000 - Filtering or straining cloth of a kind used in oil 3 presses or the like, including that of human hair

Chapter 60

Knitted or crocheted fabrics

(b) Labels, badges or similar articles, knitted or crocheted, of heading

(c) Knitted or crocheted fabrics, impregnated, coated, covered or laminated, of Chapter 59. However, knitted or crocheted pile fabrics, impregnated, coated, covered or laminated, remain classified in 2.- This Chapter also includes fabrics made of metal thread and of a kind used in

3.- Throughout the Nomenclature any reference to “knitted” goods includes a reference to stitch-bonded goods in which the chain stitches are formed of

28 4

Subheading Note.

1.- Subheading 6005.35 covers fabrics of polyethylene monofilament or of polyester multifilament, weighing not less than 30 g/m2 and not more than 55 g/m2, having a mesh size of not less than 20 holes/cm2 and not more than 100 holes/cm2, and impregnated or coated with alpha-cypermethrin (ISO), chlorfenapyr (ISO), deltamethrin (INN, ISO), lambda-cyhalothrin (ISO), permethrin (ISO) or pirimiphos-methyl (ISO).

60.01 Pile fabrics, including “long pile” fabrics and terry fabrics, knitted or crocheted. exceeding 30 cm, containing by weight 5 % or more of elastomeric yarn or rubber thread, other than those of heading 60. 01. elastomeric yarn but not containing rubber thread 28 5

exceeding 30 cm, other than those of heading 60.01 or 60.02. exceeding 30 cm, containing by weight 5 % or more of elastomeric yarn or rubber thread, other than those of heading 60.01. 6004.1000 - Containing by weight 5% or more of elastomeric 11 yarn but not containing rubber thread galloon knitting machines), other than those of headings 60.01 to 60.04. 6005.3500 - - Fabrics specified in Subheading Note 1 to this 11 Chapter 28 6

28 7

Chapter 61

Articles of apparel and clothing accessories, knitted or crocheted 1.- This Chapter applies only to made up knitted or crocheted

(b) Worn clothing or other worn articles of heading 63.09; or

(a) The term “suit” means a set of garments composed of two or three pieces made up, in respect of their outer surface, in identical fabric - one suit coat or jacket the outer shell of which, exclusive of sleeves, consists of four or more panels, designed to cover the upper part of the body, possibly with a tailored waistcoat in addition whose front is made from the same fabric as the outer surface of the other components of the set and whose back is made from the same fabric as the lining of the suit coat or jacket; and - one garment designed to cover the lower part of the body and swimwear), a skirt or a divided skirt, having neither braces nor bibs. All of the components of a “suit” must be of the same fabric construction, colour and composition; they must also be of the same style and of corresponding or compatible size. However, these components may have piping (a strip of fabric sewn into the seam) in a different fabric. If several separate components to cover the lower part of the body are presented together (for example, two pairs of trousers or trousers and shorts, or a skirt or divided skirt and trousers), the constituent lower part shall be one pair of trousers or, in the case of women’s or girls’ suits, the skirt or divided skirt, the other garments being considered separately. The term “suit” includes the following sets of garments, whether or not they fulfil all the above conditions: - morning dress, comprising a plain jacket (cutaway) with trousers; - evening dress (tailcoat), generally made of black fabric, the jacket of which is relatively short at the front, does not close and has narrow skirts cut in at the hips and hanging down behind; - dinner jacket suits, in which the jacket is similar in style to an ordinary jacket (though perhaps revealing more of the shirt front), but has shiny silk or imitation silk lapels.

28 8

(b) The term “ensemble” means a set of garments (other than suits and articles of heading 61.07, 61.08 or 61.09), composed of several pieces made up in identical fabric, put up for retail sale, and comprising: - one garment designed to cover the upper part of the body, with the exception of pullovers which may form a second upper garment in the sole context of twin sets, and of waistcoats which may also form a second upper garment, and - one or two different garments, designed to cover the lower part of the body and consisting of trousers, bib and brace overalls, breeches, shorts (other than swimwear), a skirt or a divided skirt. All of the components of an ensemble must be of the same fabric construction, style, colour and composition; they also must be of corresponding or compatible size. The term “ensemble” does not apply to track suits or ski suits, of heading 61.12. 4.- Headings 61.05 and 61.06 do not cover garments with pockets below the waist, with a ribbed waistband or other means of tightening at the bottom of the garment, or garments having an average of less than 10 stitches per linear centimetre in each direction counted on an area measuring at least 10 cm x 10 cm. Heading 61.05 does not cover sleeveless garments. “Shirts” and “shirt-blouses” are garments designed to cover the upper part of the body, having long or short sleeves and a full or partial opening starting at the neckline. “Blouses” are loose-fitting garments also designed to cover the upper part of the body but may be sleeveless and with or without an opening at the neckline. “Shirts”, “shirt-blouses” and “blouses” may also have a collar. 5.- Heading 61.09 does not cover garments with a drawstring, ribbed waistband or other means of tightening at the bottom of the garment. 6.- For the purposes of heading 61.11:

(a) The expression “babies’ garments and clothing accessories” means articles for young children of a body height not exceeding 86 cm;

(b) Articles which are, prima facie, classifiable both in heading 61.11 and in other headings of this Chapter are to be classified in heading 61.11. 7.- For the purposes of heading 61.12, “ski suits” means garments or sets of garments which, by their general appearance and texture, are identifiable as intended to be worn principally for skiing (cross-country or alpine). They consist either of:

(a) a “ski overall”, that is, a one-piece garment designed to cover the upper and the lower parts of the body; in addition to sleeves and a collar the ski overall may have pockets or footstraps; or

(b) a “ski ensemble”, that is, a set of garments composed of two or three pieces, put up for retail sale and comprising: - one garment such as an anorak, wind-cheater, wind-jacket or similar article, closed by a slide fastener (zipper), possibly with a waistcoat in addition, and - one pair of trousers whether or not extending above waist- level, one pair of breeches or one bib and brace overall. The “ski ensemble” may also consist of an overall similar to the one mentioned in paragraph (a) above and a type of padded, sleeveless jacket worn over the overall. 28 9

All the components of a “ski ensemble” must be made up in a fabric of the same texture, style and composition whether or not of the same 8.- Garments which are, prima facie, classifiable both in heading 61.13 and in other headings of this Chapter, excluding heading 61.11, are to be classified

9.- Garments of this Chapter designed for left over right closure at the front shall be regarded as men’s or boys’ garments, and those designed for right over left closure at the front as women’s or girls’ garments. These provisions do not apply where the cut of the garment clearly indicates that it is designed for Garments which cannot be identified as either men’s or boys’ garments or as women’s or girls’ garments are to be classified in the headings covering

cloaks, anoraks (including ski- jackets), wind- cheaters, wind- jackets and similar articles, knitted or crocheted, other than those of heading 61.03. capes, cloaks, anoraks (including ski- jackets), wind- cheaters, wind- jackets and similar articles, knitted or crocheted, other than those of heading 61.04. blazers, trousers, bib and brace overalls, breeches and shorts (other than swimwear), knitted or crocheted. 29 0

and shorts: blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear), knitted or crocheted. and shorts: 29 1

blouses, knitted or crocheted. nightshirts, pyjamas, bathrobes, dressing gowns and similar articles, knitted or crocheted. panties, nightdresses, pyjamas, négligés, bathrobes, dressing gowns and similar articles, knitted or crocheted. 29 2

61.09 T- shirts, singlets and other vests, knitted or crocheted. and similar articles, knitted or crocheted. knitted or crocheted. or crocheted. fabrics of heading 59.03, 59.06 or 59.07. 29 3

other hosiery, including graduated compression hosiery (for example, stockings for varicose veins) and footwear without applied soles, knitted or crocheted. stockings for varicose veins): 6115.2100 - - Of synthetic fibres, measuring per single 20 yarn less than 67 decitex 6115.2200 - - Of synthetic fibres, measuring per single 20 yarn 67 decitex or more hosiery, measuring per single yarn less than 67 decitex: crocheted. 6116.1000 - Impregnated, coated, covered or laminated 20 with plastics or rubber or crocheted; knitted or crocheted parts of garments or of clothing accessories. 29 4

the like:

Chapter 62

Articles of apparel and clothing accessories, not knitted or crocheted

1.- This Chapter applies only to made up articles of any textile fabric other than wadding, excluding knitted or crocheted articles (other than those of heading

(b) Orthopaedic appliances, surgical belts, trusses or the like (heading 90.21).

(a) The term “suit” means a set of garments composed of two or three pieces made up, in respect of their outer surface, in identical fabric and comprising: - one suit coat or jacket the outer shell of which, exclusive of sleeves, consists of four or more panels, designed to cover the addition whose front is made from the same fabric as the outer surface of the other components of the set and whose back is made from the same fabric as the lining of the suit coat or jacket; and - one garment designed to cover the lower part of the body and consisting of trousers, breeches or shorts (other than swimwear), a skirt or a divided skirt, having neither braces nor bibs. All of the components of a “suit” must be of the same fabric construction, colour and composition; they must also be of the same style and of corresponding or compatible size. However, these components may have piping (a strip of fabric sewn into the seam) in a different fabric.

If several separate components to cover the lower part of the body are presented together (for example, two pairs of trousers or trousers and shorts, or a skirt or divided skirt and trousers), the constituent lower part shall be one 29 5

pair of trousers or, in the case of women’s or girls’ suits, the skirt or divided skirt, the other garments being considered separately. The term “suit” includes the following sets of garments, whether or not they fulfil all the above conditions: - morning dress, comprising a plain jacket (cutaway) with rounded tails hanging well down at the back and striped trousers; - evening dress (tailcoat), generally made of black fabric, the jacket of which is relatively short at the front, does not close and has narrow skirts cut in at the hips and hanging down behind; - dinner jacket suits, in which the jacket is similar in style to an ordinary jacket (though perhaps revealing more of the shirt front), but has shiny silk or imitation silk lapels.

(b) The term “ensemble” means a set of garments (other than suits and articles of heading 62.07 or 62.08) composed of several pieces made up in identical fabric, put up for retail sale, and comprising: - one garment designed to cover the upper part of the body, with the exception of waistcoats which may also form a second upper garment, and - one or two different garments, designed to cover the lower part of the body and consisting of trousers, bib and brace overalls, breeches, shorts (other than swimwear), a skirt or a divided skirt. All of the components of an ensemble must be of the same fabric construction, style, colour and composition; they also must be of corresponding or compatible size. The term “ensemble” does not apply to track suits or ski suits, of heading 62.11. 4.- Headings 62.05 and 62.06 do not cover garments with pockets below the waist, with a ribbed waistband or other means of tightening at the bottom of the garment. Heading 62.05 does not cover sleeveless garments. “Shirts” and “shirt-blouses” are garments designed to cover the upper part of the body, having long or short sleeves and a full or partial opening starting at the neckline. “Blouses” are loose-fitting garments also designed to cover the upper part of the body but may be sleeveless and with or without an opening at the neckline. “Shirts”, “shirt-blouses” and “blouses” may also have a collar. 5.- For the purposes of heading 62.09:

(a) The expression “babies’ garments and clothing accessories” means articles for young children of a body height not exceeding 86 cm;

(b) Articles which are, prima facie, classifiable both in heading 62.09 and in other headings of this Chapter are to be classified in heading 62.09. 6.- Garments which are, prima facie, classifiable both in heading 62.10 and in other headings of this Chapter, excluding heading 62.09, are to be classified in heading 62.10. 7.- For the purposes of heading 62.11, “ski suits” means garments or sets of garments which, by their general appearance and texture, are identifiable as 29 6

intended to be worn principally for skiing (cross-country or alpine). They

The “ski ensemble” may also consist of an overall similar to the one mentioned in paragraph (a) above and a type of padded, sleeveless jacket worn over the overall.

All the components of a “ski ensemble” must be made up in a fabric of the same texture, style and composition whether or not of the same colour; they also must be of corresponding or compatible size.

8.- Scarves and articles of the scarf type, square or approximately square, of which no side exceeds 60 cm, are to be classified as handkerchiefs (heading 62.13). Handkerchiefs of which any side exceeds 60 cm are to be classified

Garments which cannot be identified as either men’s or boys’ garments or as women’s or girls’ garments are to be classified in the headings covering women’s or girls’ garments.

10.- Articles of this Chapter may be made of metal thread.

cloaks, anoraks (including ski-jackets), wind- cheaters, wind-jackets and similar articles, other than those of heading 62.03. 29 7

capes, cloaks, anoraks (including ski- jackets), wind-cheaters, wind-jackets and similar articles, other than those of heading 62.04. blazers, trousers, bib and brace overalls, breeches and shorts (other than swimwear). shorts: blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear). 29 8

shorts: 29 9

blouses. underpants, briefs, nightshirts, pyjamas, bathrobes, dressing gowns and similar articles. 30 0

slips, petticoats, briefs, panties, nightdresses, pyjamas, negliges, bathrobes, dressing gowns and similar articles. 6209.2010 - - - Babies’ garments not knitted or crocheted 20 56.02, 56.03, 59.03, 59.06 or 59.07. 6210.2000 - Other garments, of the type described in 20 subheading 62.01 6210.3000 - Other garments, of the type described in 20 subheading 62.02 garments. 30 1

suspenders, garters and similar articles and parts thereof, whether or not knitted or crocheted. and the like. garments or of clothing accessories, other than those of heading 62.12.

30 2

Chapter 63

Other made up textile articles; sets; worn clothing and worn textile articles; rags

1.- Sub-Chapter I applies only to made up articles, of any textile fabric.

(b) Worn clothing or other worn articles of heading 63.09.

3.- Heading 63.09 applies only to the following goods:

(i) Clothing and clothing accessories, and parts thereof; iii) Bed linen, table linen, toilet linen and kitchen linen;

(iv) Furnishing articles, other than carpets of headings 57.01 to

(b) Footwear and headgear of any material other than asbestos. In order to be classified in this heading, the articles mentioned above must comply with both of the following requirements:

Subheading Note.

1.- Subheading 6304.20 covers articles made from warp knit fabrics, impregnated or coated with alphacypermethrin (ISO), chlorfenapyr (ISO), deltamethrin (INN, ISO), lambda-cyhalothrin (ISO), permethrin (ISO) or pirimiphos-methyl (ISO).

6301.2000 - Blankets (other than electric blankets) and 20 travelling rugs, of wool or of fine animal hair 6301.3000 - Blankets (other than electric blankets) and 20 travelling rugs, of cotton 30 3

6301.4000 - Blankets (other than electric blankets) and 20 travelling rugs, of synthetic fibres 63.02 Bed linen, table linen, toilet linen and kitchen linen. - Toilet linen and kitchen linen, of terry towelling or similar terry fabrics of cotton: 30 4

6302.9120 - - - Toilet and kitchen linen hand loom made 20 63.03 Curtains (including drapes) and interior blinds; curtain or bed valances. heading 94.04. 6304.2000 - - Bed nets specified in Sub-heading Note 1 to this 20 Chapter 6304.9300 - - Not knitted or crocheted, of synthetic fibres 20 6304.9900 - - Not knitted or crocheted, of other textile 20 materials of goods. 6305.1000 - Of jute or of other textile bast fibres of heading 20 53.03 30 5

6305.3300 - - other, Of polyethylene or polypropylene strip or 20 the like (including temporary canopies and similar articles); sails for boats, sailboards or landcraft; camping goods. articles) : patterns. - Floor- cloths, dish- cloths, dusters and similar cleaning cloths: 30 6

whether or not with accessories, for making up into rugs, tapestries, embroidered table cloths or serviettes, or similar textile articles, put up in packings for retail sale. ARTICLES; RAGS and cables and worn out articles of twine, cordage, rope or cables, of textile materials.

Section XII

FOOTWEAR, HEADGEAR, UMBRELLAS, SUN UMBRELLAS, WALKING STICKS, SEAT-STICKS, WHIPS, RIDING-CROPS AND PARTS THEREOF; PREPARED FEATHERS AND ARTICLES MADE THEREWITH; ARTIFICIAL FLOWERS; ARTICLES OF HUMAN HAIR

Chapter 64

Footwear, gaiters and the like; parts of such articles

(a) Disposable foot or shoe coverings of flimsy material (for example, paper, sheeting of plastics) without applied soles. These products are

(b) Footwear of textile material, without an outer sole glued, sewn or

(e) Orthopaedic footwear or other orthopaedic appliances, or parts thereof 30 7

(f) Toy footwear or skating boots with ice or roller skates attached; shin- 2.- For the purposes of heading 64.06, the term “parts” does not include pegs, protectors, eyelets, hooks, buckles, ornaments, braid, laces, pompons or other trimmings (which are to be classified in their appropriate headings) or

(a) the terms “rubber” and “plastics” include woven fabrics or other textile products with an external layer of rubber or plastics being visible to the naked eye; for the purpose of this provision, no account should be taken of any resulting change of colour; and

(b) the term “leather” refers to the goods of headings 41.07 and 41.12 to

(a) the material of the upper shall be taken to be the constituent material having the greatest external surface area, no account being taken of accessories or reinforcements such as ankle patches, edging, ornamentation, buckles, tabs, eyelet stays or similar attachments;

(b) the constituent material of the outer sole shall be taken to be the material having the greatest surface area in contact with the ground, no account being taken of accessories or reinforcements such as spikes, bars, nails, protectors or similar attachments.

1.- For the purposes of subheadings 6402.12, 6402.19, 6403.12, 6403.19 and 6404.11, the expression “sports footwear” applies only to:

(a) footwear which is designed for a sporting activity and has, or has provision for the attachment of, spikes, sprigs, stops, clips, bars or the like;

(b) skating boots, ski-boots and cross-country ski footwear, snowboard

uppers of rubber or of plastics, the uppers of which are neither fixed to the sole nor assembled by stitching, riveting, nailing, screwing, plugging or similar processes.

6401.1000 - Footwear incorporating a protective metal toe- 20 cap 6401.9200 - - Covering the ankle but not covering the knee 20 30 8

of rubber or plastics.

6402.1200 - - Ski-boots, cross country ski footwear and 20 snowboard boots assembled to the sole by means of plugs plastics, leather or composition leather and uppers of leather.

6403.1200 - - Ski-boots, cross country ski footwear and 20 snowboard boots 6403.2000 - Footwear with outer soles of leather, and 20 uppers which consist of leather straps across the instep and around the big toe 6403.4000 - Other footwear, incorporating a protective 20 metal toe- cap plastics, leather or composition leather and uppers of textile materials. 6404.1100 - - Sports footwear; tennis shoes, basketball 20 shoes, gym shoes, training shoes and the like composition leather 30 9

6405.1000 - With uppers of leather or composition leather 20 or not attached to soles other than outer soles); removable in- soles, heel cushions and similar articles; gaiters, leggings and similar articles, and parts thereof. 6406.1000 - Uppers and parts thereof, other than stiffeners 20

Chapter 65

Headgear and parts thereof

(c) Dolls’ hats, other toy hats or carnival articles of Chapter 95. 2.- Heading 65.02 does not cover hat-shapes made by sewing, other than those

neither blocked to shape nor with made brims; plateaux and manchons (including slit manchons), of felt. 6502.0000 Hat- shapes, plaited or made by assembling 20 strips of any material, neither blocked to shape, nor with made brims, nor lined, nor trimmed. 31 0

assembling strips of any material, whether or not lined or trimmed. 6505.0000 Hats and other headgear, knitted or crocheted, 20 or made up from lace, felt or other textile fabric, in the piece (but not in strips), whether or not lined or trimmed; hair- nets of any material, whether or not lined or trimmed. trimmed. 6507.0000 Head- bands, linings, covers, hat foundations, 20 hat frames, peaks and chinstraps, for headgear.

Chapter 66

Umbrellas, sun umbrellas, walking-sticks, seat-sticks, whips, riding-crops and parts thereof

(a) Measure walking-sticks or the like (heading 90.17);

(b) Firearm-sticks, sword-sticks, loaded walking-sticks or the like (Chapter

(c) Goods of Chapter 95 (for example, toy umbrellas, toy sun umbrellas). 2.- Heading 66.03 does not cover parts, trimmings or accessories of textile material, or covers, tassels, thongs, umbrella cases or the like, of any material. Such goods presented with, but not fitted to, articles of heading 66.01 or 66.02 are to be classified separately and are not to be treated as forming part of those articles.

31 1

walking- stick umbrellas, garden umbrellas and similar umbrellas). crops and the like. of heading 66.01 or 66.02. 6603.2000 - Umbrella frames including frames mounted 20 on shafts (sticks)

Chapter 67

Prepared feathers and down and articles made of feathers or of down; artificial flowers; articles of human hair

(a) Filtering or straining cloth of human hair (heading 59.11);

(b) Floral motifs of lace, of embroidery or other textile fabric (Section XI);

(e) Toys, sports requisites or carnival articles (Chapter 95); or

(a) Articles in which feathers or down constitute only filling or padding (for example, bedding of heading 94.04);

(b) Articles of apparel or clothing accessories in which feathers or down

31 2

(b) Artificial flowers, foliage or fruit of pottery, stone, metal, wood or other materials, obtained in one piece by moulding, forging, carving, stamping or other process, or consisting of parts assembled otherwise than by binding, glueing, fitting into one another or similar methods. feathers or down, feathers, parts of feathers, down and articles thereof (other than goods of heading 05.05 and worked quills and scapes). 67.02 Artificial flowers, foliage and fruit and parts thereof; articles made of artificial flowers, foliage or fruit. otherwise worked; wool or other animal hair or other textile materials, prepared for use in making wigs or the like. switches and the like, of human or animal hair or of textile materials; articles of human hair not elsewhere specified or included.

Section XIII

ARTICLES OF STONE, PLASTER, CEMENT, ASBESTOS, MICA OR SIMILAR MATERIALS; CERAMIC PRODUCTS; GLASS AND GLASSWARE

Chapter 68

Articles of stone, plaster, cement, asbestos, mica or similar materials

31 3

(b) Coated, impregnated or covered paper and paperboard of heading 48.10 or 48.11 (for example, paper and paperboard coated with mica powder or graphite, bituminised or asphalted paper and paperboard);

(c) Coated, impregnated or covered textile fabric of Chapter 56 or 59 (for example, fabric coated or covered with mica powder, bituminised or

(g) Electrical insulators (heading 85.46) or fittings of insulating material of heading 85.47;

(ij) Articles of Chapter 91 (for example, clocks and clock cases);

(k) Articles of Chapter 94 (for example, furniture, luminaires and lighting

(l) Articles of Chapter 95 (for example, toys, games and sports

(m) Articles of heading 96.02, if made of materials specified in Note 2 (b) to Chapter 96, or of heading96.06 (for example, buttons), of heading 96.09 (for example, slate pencils), heading 96.10 (forexample, drawing slates) or of heading 96.20 (monopods, bipods, tripods and 2.- In heading 68.02 the expression “worked monumental or building stone” applies not only to the varieties of stone referred to in heading 25.15 or 25.16 but also to all other natural stone (for example, quartzite, flint, dolomite and 6801.0000 Setts, curbstones and flagstones, of natural 20 stone (except slate). (except slate) and articles thereof, other than goods of heading 68.01; mosaic cubes and the like, of natural stone (including slate), whether or not on a backing; artificially coloured granules, chippings and powder, of natural stone (including slate). 6802.1000 - Tiles, cubes and similar articles, whether or 20 not rectangular (including square), the largest face of which is capable of being enclosed in a square the side of which is less than 7 cm; artificially coloured granules, chippings and powder articles thereof, simply cut or sawn, with a flat or even surface: 31 4

agglomerated slate. the like, without frameworks, for grinding, sharpening, polishing, trueing or cutting, hand sharpening or polishing stones, and parts thereof, of natural stone, of agglomerated natural or artificial abrasives, or of ceramics, with or without parts of other materials. 6804.1000 - Millstones and grindstones for milling, grinding 0 or pulping and the like: diamond ceramics 68.05 Natural or artificial abrasive powder or grain, on a base of textile material, of paper, of paperboard or of other materials, whether or not cut to shape or sewn or otherwise made up. wools; exfoliated vermiculite, expanded clays, foamed slag and similar expanded mineral materials; mixtures and articles of heat- insulating, sound- insulating or sound- absorbing mineral materials, other than those of heading 68.11 or 68.12 or of Chapter 69. 31 5

6806.1000 - Slag wool, rock wool and similar mineral wools 20 (including intermixtures thereof), in bulk, sheets or rolls foamed slag and similar expanded mineral materials (including intermixtures thereof) 68.07 Articles of asphalt or of similar material (for example, petroleum bitumen or coal tar pitch). articles of vegetable fibre, of straw or of shavings, chips, particles, sawdust or other waste, of wood, agglomerated with cement, plaster or other mineral binders. on plaster. articles, not ornamented: 6809.1100 - - Faced or reinforced with paper or paperboard 20 only 68.10 Articles of cement, of concrete or of artificial stone, whether or not reinforced. 6810.9100 - - Prefabricated structural components for 20 building or civil engineering fibre- cement or the like. 6811.8200 - - Other sheets, panels, tiles and similar 16 articles 31 6

basis of asbestos or with a basis of asbestos and magnesium carbonate; articles of such mixtures or of asbestos (for example, thread, woven fabric, clothing, headgear, footwear, gaskets), whether or not reinforced, other than goods of heading 68.11 or 68.13. 6812.9100 - - Clothing, clothing accessories, footwear and 11 headgear example, sheets, rolls, strips, segments, discs, washers, pads), not mounted, for brakes, for clutches or the like, with a basis of asbestos, of other mineral substances or of cellulose, whether or not combined with textile or other materials. 6813.2020 - - - Other for motor cars and vehicles 35 6813.8120 - - - Other for motor cars and vehicles 35 agglomerated or reconstituted mica, whether or not on a support of paper, paperboard or other materials. 6814.1000 - Plates, sheets and strips of agglomerated or 20 reconstituted mica, whether or not on a support substances (including carbon fibres, articles of carbon fibres and articles of peat), not elsewhere specified or included. electrical uses; other articles of graphite or other carbon for non-electrical uses : 31 7

6815.9100 - - Containing magnesite, magnesia in the form 20 of periclase, dolomite including in the form of dolime, or chromite

Chapter 69

Ceramic products

1.- This Chapter applies only to ceramic products which have been fired after shaping :

(a) Headings 69.04 to 69.14 apply only to such products other than those classifiable in headings 69.01 to 69.03;

(b) Articles heated to temperatures less than 800 °C for purposes such as curing of resins, accelerating hydration reactions, or for the removal of water or other volatile components, are not considered to be fired. Such articles are excluded from Chapter 69; and

(c) Ceramic articles are obtained by firing inorganic, non-metallic materials which have been prepared and shaped previously at, in general, room temperature. Raw materials comprise, inter alia, clays, siliceous materials including fused silica, materials with a high melting point, such as oxides, carbides, nitrides, graphite or other carbon, and in some cases binders such as refractory clays or phosphates.

(f) Electrical insulators (heading 85.46) or fittings of insulating material of heading 85.47;

(h) Articles of Chapter 91 (for example, clocks and clock cases);

(ij) Articles of Chapter 94 (for example, furniture, luminaires and lighting 31 8

(k) Articles of Chapter 95 (for example, toys, games and sports

(l) Articles of heading 96.06 (for example, buttons) or of heading 96.14 (for example, smoking pipes); or

OF SIMILAR SILICEOUS EARTHS, AND REFRACTORY GOODS 6901.0000 Bricks, blocks, tiles and other ceramic goods of 20 siliceous fossil meals (for example, kieselguhr, tripolite or diatomite) or of similar siliceous earths. refractory ceramic constructional goods, other than those of siliceous fossil meals or similar siliceous earths. than 50 % of the elements Mg, Ca or Cr, expressed 6902.1010 - - - Capable of resisting temperatureupto 1600 oC 20 compound of these products: 6902.2010 - - - Capable of resisting temperature upto 1600 oC 20 6902.9010 - - - Capable of resisting temperature upto 1600 oC 20 retorts, crucibles, muffles, nozzles, plugs, supports, cupels, tubes, pipes, sheaths, rods and slide gates), other than those of siliceous fossil meals or of similar siliceous earths. 6903.1000 - Containing by weight more than 50 % of free 3 carbon 6903.2010 - - - Cold tundish lining sets, slide gate refractory 20 sets & nozzles 31 9

6903.9010 - - - Refractory products of a kind used in industrial 3 ovens, kilns and furnaces support or filler tiles and the like. liners, architectural ornaments and other ceramic constructional goods. 6906.0000 Ceramic pipes, conduits, guttering and pipe 20 fittings. 69.07 Ceramic flags and paving, hearth or wall tiles; ceramic mosaic cubes and the like, whether or not on a backing; finishing ceramics. - Flags and paving, hearth or wall tiles, other than those of subheadings 6907.30 and 6907.40 : - - Of a water absorption coefficient by weight not exceeding 0.5 %: exceeding 0.5 % but not exceeding 10 %: exceeding 10 %: 32 0

6907.3000 - Mosaic cubes and the like, other than those of 20 subheading 6907.40 technical uses; ceramic troughs, tubs and similar receptacles of a kind used in agriculture; ceramic pots, jars and similar articles of a kind used for the conveyance or packing of goods. technical uses: 6909.1200 - - Articles having a hardness equivalent to 9 or 20 more on the Mohs scale pedestals, baths, bidets, water closet pans, flushing cisterns, urinals and similar sanitary fixtures. articles and toilet articles, of porcelain or china. household articles and toilet articles, other than of porcelain or china. 32 1

articles.

Chapter 70

Glass and glassware

(a) Goods of heading 32.07 (for example, vitrifiable enamels and glazes,

(b) Articles of Chapter 71 (for example, imitation jewellery);

(c) Optical fibre cables of heading 85.44, electrical insulators (heading 85.46) or fittings of insulating material of heading 85.47;

(d) Front windscreens (windshields), rear windows and other windows,

(e) Front windscreens (windshields), rear windows and other windows, whether or not framed, incorporating heating devices or other electrical or electronic devices, for vehicles of Chapters 86 to 88;

(f) Optical fibres, optically worked optical elements, hypodermic syringes, artificial eyes, thermometers, barometers, hydrometers or other articles of Chapter 90;

(g) Luminaires or lighting fittings, illuminated signs, illuminated name- plates or the like, having a permanently fixed light source, or parts

(h) Toys, games, sports requisites, Christmas tree ornaments or other articles of Chapter 95 (excluding glass eyes without mechanisms for dolls or for other articles of Chapter 95); or

(ij) Buttons, fitted vacuum flasks, scent or similar sprays or other articles of Chapter 96. 2.- For the purposes of headings 70.03, 70.04 and 70.05:

(a) glass is not regarded as “worked” by reason of any process it has undergone before annealing;

(b) cutting to shape does not affect the classification of glass in sheets;

(c) the expression “absorbent, reflecting or non-reflecting layer” means a microscopically thin coating of metal or of a chemical compound (for example, metal oxide) which absorbs, for example, infra-red light or improves the reflecting qualities of the glass while still allowing it to 32 2

retain a degree of transparency or translucency; or which prevents 3.- The products referred to in heading 70.06 remain classified in that heading 4.- For the purposes of heading 70.19, the expression “glass wool” means:

(a) Mineral wools with a silica (SiO ) content not less than 60% by weight;

(b) Mineral wools with a silica (SiO ) content less than 60% but with an alkaline oxide (K O or Na O) content exceeding 5% by weight or a Mineral wools which do not comply with the above specifications fall in 5.- Throughout the Nomenclature, the expression “glass” includes fused quartz

1.- For the purposes of subheadings 7013.22, 7013.33, 7013.41 and 7013.91, the expression “lead crystal” means only glass having a minimum lead

7001.0000 Cullet and other waste and scrap of glass, 11 excluding glass from cathode-ray tubes or other activated glass of heading 85.49; glass in the mass. heading 70.18), rods or tubes, unworked. 7002.3200 - - Of other glass having a linear coefficient of 20 expansion not exceeding 5x10-6 per Kelvin within a temperature range of 0oC to 300oC 7002.3910 - - - Neutral glass tubing of a kind used for the 20 manufacture of ampoules 7002.3920 - - - Glass tubing of a kind used for shell 0 blowing, flare and exhaust solely or principally used by flourescent tube, bulb and auto bulb industry 32 3

profiles, whether or not having an absorbent, reflecting or non- reflecting layer, but not otherwise worked. 7003.1200 - - Coloured throughout the mass (body tinted), 20 opacified, flashed or having an absorbent, reflecting or non-reflecting layer whether or not having an absorbent, reflecting or non- reflecting layer, but not otherwise worked. 7004.2000 - Glass, coloured throughout the mass (body 20 tinted), opacified, flashed or having an absorbent, reflecting or non- reflecting layer glass, in sheets, whether or not having an absorbent, reflecting or non- reflecting layer, but not otherwise worked. reflecting or non- reflecting layer 7005.2100 - - Coloured throughout the mass (body tinted), 20 opacified, flashed or merely surface ground edgeworked, engraved, drilled, enamelled or otherwise worked, but not framed or fitted with other materials. (tempered) or laminated glass. in vehicles, aircraft, spacecraft or vessels: 32 4

7007.1111 - - - - (1) Rear and window glasses for vehicles 35 of sub - heading 8704.3190

(2) Glasses for doors, glass plain, glass window (sliding), glass for rear door, glass for rear quarter window and glass for wind screen for vehicles of sub - heading 8703.3225 in vehicles, aircraft,spacecraft or vessels: 7007.2111 - - - - (i) Rear and window glasses for vehicles of 35 sub - heading 8704.3190;

(2) Glasses for doors, glass plain, glass window (sliding), glass for rear door, glass for rear quarter window and glass for wind screen for vehicles of sub - heading 8703.3225 7008.0000 Multiple- walled insulating units of glass. 20 including rear- view mirrors. 7009.1010 - - - Rear view mirrors for motor cars of heading 35 87.03, and vehicles of sub-headings 8703.2113, 8703.2115, 8703.2195, 8703.2240, 8703.2323, 8703.3223, 8703.3225, 8704.3130, 8704.3150, 8704.3190 and vehicles of heading 87.11 ampoules and other containers, of glass, of a kind used for the conveyance or packing of goods; preserving jars of glass; stoppers, lids and other closures, of glass. 32 5

tubes), open, and glass parts thereof, without fittings, for electric lamps and light sources, cathode-ray tubes or the like. toilet, office, indoor decoration or similar purposes (other than that of heading 70.10 or 70.18). glass-ceramics : ceramics: drinking glasses) or kitchen purposes, other than of glass-ceramics : 7013.4200 - - Of glass having a linear coefficient of 20 expansion not exceeding 5x10-6 per Kelvin within a temperature range of 0 °C to 300 °C glass (other than those of heading 70.15), not optically worked. 7014.0010 - - - Glass for head lamps for vehicles of 35 heading 87.11 7014.0020 - - - Other for motor cars and vehicles 35 32 6

glasses for non- corrective or corrective spectacles, curved, bent, hollowed or the like, not optically worked; hollow glass spheres and their segments, for the manufacture of such glasses. and other articles of pressed or moulded glass, whether or not wired, of a kind used for building or construction purposes; glass cubes and other glass smallwares, whether or not on a backing, for mosaics or similar decorative purposes; leaded lights and the like; multicellular or foam glass in blocks, panels, plates, shells or similar forms. whether or not on a backing, for mosaics or similar decorative purposes glassware, whether or not graduated or calibrated. 7017.1010 - - - Quartz reactor tubes and holders designed 0 for insertion into diffusion and oxidation furnaces for production of semiconductor wafers 7017.2000 - Of other glass having a linear coefficient of 3 expansion not exceeding 5x10- 6 per Kelvin within a temperature range of 0oC to 300oC precious or semi- precious stones and similar glass smallwares, and articles thereof other than imitation jewellery; glass eyes other than prosthetic articles; statuettes and other ornaments of lamp- worked glass, other than imitation jewellery; glass microspheres not exceeding 1 mm in diameter. 32 7

7018.1000 - Glass beads, imitation pearls, imitation 16 precious or semi- precious stones and similar glass smallwares diameter articles thereof (for example, yarn, rovings, woven fabrics). and mats thereof : 7019.1100 - - Chopped strands, of a length of not more 0 than 50 mm 7019.6300 - - Closed woven Fabrics, plain weave, of yarns, 0 not coated or laminated 7019.6400 - - Closed woven Fabrics, plain weave, of yarns, 0 coated or laminated 7019.6500 - - Open woven fabrics of a width not exceeding 0 30 cm 7019.6600 - - Open woven fabrics of a width exceeding 30 0 cm

32 8

7020.0010 - - - Articles used for industrial purposes 11

Section XIV

NATURAL OR CULTURED PEARLS, PRECIOUS OR SEMI-PRECIOUS STONES, PRECIOUS METALS, METALS CLAD WITH PRECIOUS METAL AND ARTICLES THEREOF; IMITATION JEWELLERY; COIN

Chapter 71

Natural or cultured pearls, precious or semi-precious stones, precious metals, metals clad with precious metal, and articles thereof; imitation jewellery; coin

1.- Subject to Note 1 (a) to Section VI and except as provided below, all articles

(a) Of natural or cultured pearls or of precious or semi-precious stones

(b) Of precious metal or of metal clad with precious metal, are to be 2.- (A) Headings 71.13, 71.14 and 71.15 do not cover articles in which precious metal or metal clad with precious metal is present as minor constituents only, such as minor fittings or minor ornamentation (for example, monograms, ferrules and rims), and paragraph (b) of the (B) Heading 71.16 does not cover articles containing precious metal or

(a) Amalgams of precious metal, or colloidal precious metal (heading 28.43);

(b) Sterile surgical suture materials, dental fillings or other goods of

(e) Articles of heading 42.02 or 42.03 referred to in Note 3 (B) to Chapter 42;

(h) Footwear, headgear or other articles of Chapter 64 or 65;

(ij) Umbrellas, walking-sticks or other articles of Chapter 66; 32 9

(k) Abrasive goods of heading 68.04 or 68.05 or Chapter 82, containing dust or powder of precious or semi-precious stones (natural or synthetic); articles of Chapter 82 with a working part of precious or semi-precious stones (natural, synthetic or reconstructed); machinery, mechanical appliances or electrical goods, or parts thereof, of Section XVI. However, articles and parts thereof, wholly of precious or semi- precious stones (natural, synthetic or reconstructed) remain classified in this Chapter, except unmounted worked sapphires and diamonds

(l) Articles of Chapter 90, 91 or 92 (scientific instruments, clocks and

(o) Articles classified in Chapter 96 by virtue of Note 4 to that Chapter; or

(p) Original sculptures or statuary (heading 97.03), collectors’ pieces (heading 97.05) or antiques of an age exceeding one hundred years (heading 97.06), other than natural or cultured pearls or precious or semi-precious stones. 4.- (A) The expression “precious metal” means silver, gold and platinum. (B) The expression “platinum” means platinum, iridium, osmium, (C) The expression “precious or semi-precious stones” does not include any of the substances specified in Note 2 (b) to Chapter 96. 5.- For the purposes of this Chapter, any alloy (including a sintered mixture and an inter-metallic compound) containing precious metal is to be treated as an alloy of precious metal if any one precious metal constitutes as much as 2%, by weight, of the alloy. Alloys of precious metal are to be classified according

(a) An alloy containing 2% or more, by weight, of platinum is to be treated

(b) An alloy containing 2% or more, by weight, of gold but no platinum, or less than 2%, by weight, of platinum, is to be treated as an alloy of gold;

(c) Other alloys containing 2% or more, by weight, of silver are to be 6.- Except where the context otherwise requires, any reference in the Nomenclature to precious metal or to any particular precious metal includes a reference to alloys treated as alloys of precious metal or of the particular metal in accordance with the rules in Note 5 above, but not to metal clad with precious metal or to base metal or non-metals plated with precious metal. 7.- Throughout the Nomenclature the expression “metal clad with precious metal” means material made with a base of metal upon one or more surfaces of which there is affixed by soldering, brazing, welding, hot-rolling or similar mechanical means a covering of precious metal. Except where the context otherwise requires, the expression also covers base metal inlaid with precious 8.- Subject 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 heading of 9.- For the purposes of heading 71.13, the expression “articles of jewellery” 33 0

(a) Any small objects of personal adornment (for example, rings, bracelets, necklaces, brooches, ear-rings, watch-chains, fobs, pendants, tie-pins, cuff-links, dress-studs, religious or other medals and insignia); and

(b) Articles of personal use of a kind normally carried in the pocket, in the handbag or on the person (for example, cigar or cigarette cases, snuff boxes, cachou or pill boxes, powder boxes, chain purses or prayer beads).

These articles may be combined or set, for example, with natural or cultured pearls, precious or semi-precious stones, synthetic or reconstructed precious or semiprecious stones, tortoise shell, mother-of-pearl, ivory, natural or reconstituted amber, jet or coral. 10.- For the purposes of heading 71.14, the expression “articles of goldsmiths’ or silversmiths’ wares” includes such articles as ornaments, tableware, toilet- ware, smokers’ requisites and other articles of household, office or religious 11.- For the purposes of heading 71.17, the expression “imitation jewellery” means articles of jewellery within the meaning of paragraph (a) of Note 9 above (but not including buttons or other articles of heading 96.06, or dress- combs, hair-slides or the like, or hairpins, of heading 96.15), not incorporating natural or cultured pearls, precious or semi-precious stones (natural, synthetic or reconstructed) nor (except as plating or as minor constituents) precious

1.- For the purposes of subheadings 7106.10, 7108.11, 7110.11, 7110.21, 7110.31 and 7110.41, the expressions “powder” and “in powder form” mean products of which 90% or more by weight passes through a sieve having a 2.- Notwithstanding the provisions of Chapter Note 4(B), for the purposes of subheadings 7110.11 and 7110.19, the expression “platinum” does not 3.- For the classification of alloys in the subheadings of heading 71.10, each alloy is to be classified with that metal, platinum, palladium, rhodium, iridium, osmium or ruthenium which predominates by weight over each other of these metals.

PRECIOUS OR SEMI- PRECIOUS STONES worked or graded but not strung, mounted or set; pearls, natural or cultured, temporarily strung for convenience of transport. 33 1

mounted or set. 7102.2100 - - Unworked or simply sawn, cleaved or bruted 0 7102.3100 - - Unworked or simply sawn, cleaved or bruted 0 semi- precious stones, whether or not worked or graded but not strung, mounted or set; ungraded precious stones (other than diamonds) and semi- precious stones, temporarily strung for convenience of transport. precious stones, whether or not worked or graded but not strung, mounted or set; ungraded synthetic or reconstructed precious or semi- precious stones,temporarily strung for convenience of transport. shaped : precious or semi- precious stones. WITH PRECIOUS METAL 33 2

platinum), unwrought or in semi- manufactured forms, or in powder form. worked than semi- manufactured. unwrought or in semi- manufactured forms, or in powder form. further worked than semi- manufactured. forms, or in powder form. 33 3

7111.0000 Base metals, silver or gold, clad with platinum, 0 not further worked than semi- manufactured. clad with precious metal; other waste and scrap containing precious metal or precious metal compounds, of a kind used principally for the recovery of precious metal other than goods of heading 85.49. 7112.3000 - Ash containing precious metal or precious metal 0 compounds 7112.9100 - - Of gold, including metal clad with gold but 0 excluding sweepings containing other precious metals 7112.9200 - - Of platinum, including metal clad with platinum 0 but excluding sweepings containing other precious metals SILVERSMITHS’ WARES AND OTHER ARTICLES precious metal or of metal clad with precious metal. with precious metal: 7113.1100 - - Of silver, whether or not plated or clad with 3 other precious metal or clad with precious metal: 7113.1920 - - - Medals and medollion of precious metals 3 and parts thereof, of precious metal or of metal clad with precious metal. with precious metal: 33 4

7114.1100 - - Of silver, whether or not plated or clad with 3 other precious metal 7114.1900 - - Of other precious metal, whether or not plated 3 or clad with precious metal clad with precious metal. 7115.1000 - Catalysts in the form of wire cloth or grill, of 3 platinum 71.16 Articles of natural or cultured pearls, precious or semi- precious stones(natural, synthetic or reconstructed). 7116.2000 - Of precious or semi- precious stones (natural, 3 synthetic or reconstructed) precious metal: 7118.1000 - Coin (other than gold coin), not being legal 3 tender

Section XV BASE METALS AND ARTICLES OF BASE METAL

(a) Prepared paints, inks or other products with a basis of metallic flakes

(b) Ferro-cerium or other pyrophoric alloys (heading 36.06);

(e) Goods of Chapter 71 (for example, precious metal alloys, base metal clad with precious metal, imitation jewellery);

(f) Articles of Section XVI (machinery, mechanical appliances and

(g) Assembled railway or tramway track (heading 86.08) or other articles 33 5

(h) Instruments or apparatus of Section XVIII, including clock or watch springs;

(ij) Lead shot prepared for ammunition (heading 93.06) or other articles of Section XIX (arms and ammunition);

(k) Articles of Chapter 94 (for example, furniture, mattress supports, luminaires and lighting fittings, illuminated signs, prefabricated buildings);

(l) Articles of Chapter 95 (for example, toys, games, sports requisites);

(m) Hand sieves, buttons, pens, pencil-holders, pen nibs, monopods, bipods, tripods and similar articles or other articles of Chapter 96 (miscellaneous manufactured articles); or

(n) Articles of Chapter 97 (for example, works of art). 2.- Throughout the Nomenclature, the expression “parts of general use” means :

(a) Articles of heading 73.07, 73.12, 73.15, 73.17 or 73.18 and similar articles of other base metal, other than articles specially designed for use exclusively in implants in medical, surgical, dental or veterinary sciences (heading 90.21);

(b) Springs and leaves for springs, of base metal, other than clock or watch springs (heading 91.14); and

(c) Articles of headings 83.01, 83.02, 83.08, 83.10 and frames and mirrors, of base metal, of heading 83.06. In Chapters 73 to 76 and 78 to 82 (but not in heading 73.15) references to parts of goods do not include references to parts of general use as defined above. Subject to the preceding paragraph and to Note 1 to Chapter 83, the articles of Chapter 82 or 83 are excluded from Chapters 72 to 76 and 78 to 81. 3.- Throughout the Nomenclature, the expression “base metals” means: iron and steel, copper, nickel, aluminium, lead, zinc, tin, tungsten (wolfram), molybdenum, tantalum, magnesium, cobalt, bismuth, cadmium, titanium, zirconium, antimony, manganese, beryllium, chromium, germanium, vanadium, gallium, hafnium, indium, niobium (columbium), rhenium and thallium. 4.- Throughout the Nomenclature, the term “cermets” means products containing a microscopic heterogeneous combination of a metallic component and a ceramic component. The term “cermets” includes sintered metal carbides (metal carbides sintered with a metal). 5.- Classification of alloys (other than ferro-alloys and master alloys as defined in Chapters 72 and 74):

(a) An alloy of base metals is to be classified as an alloy of the metal which predominates by weight over each of the other metals;

(b) An alloy composed of base metals of this Section and of elements not falling within this Section is to be treated as an alloy of base metals of this Section if the total weight of such metals equals or exceeds the total weight of the other elements present;

(c) In this Section the term “alloys” includes sintered mixtures of metal powders, heterogeneous intimate mixtures obtained by melting (other than cermets) and intermetallic compounds. 33 6

6.- Unless the context otherwise requires, any reference in the Nomenclature to a base metal includes a reference to alloys which, by virtue of Note 5 above, are to be classified as alloys of that metal. 7.- Classification of composite articles: Except where the headings otherwise require, articles of base metal (including articles of mixed materials treated as articles of base metal under the General Interpretative Rules) containing two or more base metals are to be treated as articles of the base metal predominating by weight over each of the other metals. For this purpose:

(a) Iron and steel, or different kinds of iron or steel, are regarded as one and the same metal;

(b) An alloy is regarded as being entirely composed of that metal as an alloy of which, by virtue of Note 5, it is classified; and

(c) A cermet of heading 81.13 is regarded as a single base metal. 8.- In this Section, the following expressions have the meanings hereby assigned to them:

(a) Waste and scrap

(i) All metal waste and scrap;

(ii) Metal goods definitely not usable as such because of breakage, cutting-up, wear or other reasons.

(b) Powders Products of which 90 % or more by weight passes through a sieve having a mesh aperture of 1 mm. 9.- For the purposes of Chapters 74 to 76 and 78 to 81, the following expressions have the meanings hereby assigned to them :

(a) Bars and rods Rolled, extruded, drawn or forged products, not in coils, which have a uniform solid cross-section along their whole length in the shape of circles, ovals, rectangles (including squares), equilateral triangles or regular convex polygons (including “flattened circles” and “modified rectangles”, of which two opposite sides are convex arcs, the other two sides being straight, of equal length and parallel). Products with a rectangular (including square), triangular or polygonal cross-section may have corners rounded along their whole length. The thickness of such products which have a rectangular (including “modified rectangular”) cross-section exceeds one-tenth of the width. The expression also covers cast or sintered products, of the same forms and dimensions, which have been subsequently worked after production (otherwise than by simple trimming or de-scaling), provided that they have not thereby assumed the character of articles or products of other headings. Wire-bars and billets of Chapter 74 with their ends tapered or otherwise worked simply to facilitate their entry into machines for converting them into, for example, drawing stock (wire-rod) or tubes, are however to be 33 7

taken to be unwrought copper of heading 74.03. This provision applies mutatis mutandis to the products of Chapter 81.

(b) Profiles Rolled, extruded, drawn, forged or formed products, coiled or not, of a uniform cross-section along their whole length, which do not conform to any of the definitions of bars, rods, wire, plates, sheets, strip, foil, tubes or pipes. The expression also covers cast or sintered products, of the same forms, which have been subsequently worked after production (otherwise than by simple trimming or descaling), provided that they have not thereby assumed the character of articles or products of other headings.

(c) Wire Rolled, extruded or drawn products, in coils, which have a uniform solid cross-section along their whole length in the shape of circles, ovals, rectangles (including squares), equilateral triangles or regular convex polygons (including “flattened circles” and “modified rectangles”, of which two opposite sides are convex arcs, the other two sides being straight, of equal length and parallel). Products with a rectangular (including square), triangular or polygonal cross-section may have corners rounded along their whole length. The thickness of such products which have a rectangular (including “modified rectangular”) cross-section exceeds one-tenth of the width.

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

(e) Tubes and pipes Hollow products, coiled or not, which have a uniform cross-section with only one enclosed void along their whole length in the shape of circles, ovals, rectangles (including squares), equilateral triangles or regular convex polygons, and which have a uniform wall thickness. Products with a rectangular (including square), equilateral triangular or regular convex polygonal cross-section, which may have corners rounded along their whole length, are also to be considered as tubes and pipes provided the inner and outer cross-sections are concentric and have the same form and orientation. Tubes and pipes of the foregoing cross-sections may be polished, coated, bent, threaded, drilled, waisted, expanded, cone-shaped or fitted with flanges, collars or rings. 33 8

Chapter 72

Iron and steel

1.- In this Chapter and, in the case of Notes (d), (e) and (f) throughout the Nomenclature, the following expressions have the meanings hereby assigned

Iron-carbon alloys not usefully malleable, containing more than 2% by weight of carbon and which may contain by weight one or more other elements within the following limits: - a total of not more than 10% of other elements. Iron-carbon alloys containing by weight more than 6% but not more than 30% of manganese and otherwise conforming to the specification at (a) above. Alloys in pigs, blocks, lumps or similar primary forms, in forms obtained by continuous casting and also in granular or powder forms, whether or not agglomerated, commonly used as an additive in the manufacture of other alloys or as de-oxidants, de- sulphurising agents or for similar uses in ferrous metallurgy and generally not usefully malleable, containing by weight 4% or more of the element iron and one or more of the following: - a total of more than 10% of other elements, excluding carbon, subject to a maximum content of 10% in the case of copper. Ferrous materials other than those of heading 72.03 which (with the exception of certain types produced in the form of castings) are usefully malleable and which contain by weight 2% or less of carbon. However, chromium steels may contain higher proportions of carbon. Alloy steels containing, by weight, 1.2% or less of carbon and 10.5% or more of chromium, with or without other elements. Steels not complying with the definition of stainless steel and containing by weight one or more of the following elements in the proportion shown: 33 9

0.4% or more of copper - 0.4% or more of lead - 1.65% or more of manganese - 0.08% or more of molybdenum - 0.3% 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) - 0.1% or more of vanadium - 0.05% or more of zirconium - 0.1% or more of other elements (except sulphur, phosphorus, carbon and nitrogen), taken separately.

(g) Remelting scrap ingots of iron or steel Products roughly cast in the form of ingots without feeder- heads or hot tops, or of pigs, having obvious surface faults and not complying with the chemical composition of pig iron, spiegeleisen or ferro-alloys.

(h) Granules Products of which less than 90% by weight passes through a sieve with a mesh aperture of 1 mm and of which 90% or more by weight passes through a sieve with a mesh aperture of 5 mm.

(ij) Semi-finished products Continuous cast products of solid section, whether or not subjected to primary hot-rolling; and Other products of solid section, which have not been further worked than subjected to primary hot-rolling or roughly shaped by forging, including blanks for angles, shapes or sections. These products are not presented in coils.

(k) Flat-rolled products Rolled products of solid rectangular (other than square) cross- section, which do not conform to the definition at (ij) above in the form of: - coils of successively superimposed layers, or - straight lengths, which if of a thickness less than 4.75 mm are of a width measuring at least ten times the thickness or if of a thickness of 4.75 mm or more are of a width which exceeds 150 mm and measures at least twice the thickness. Flat-rolled products include those with patterns in relief derived directly from rolling (for example, grooves, ribs, chequers, tears, buttons, lozenges) and those which have been perforated, corrugated or polished, provided that they do not thereby assume the character of articles or products of other headings. Flat-rolled products of a shape other than rectangular or square, of any size, are to be classified as products of a width of 600 mm or more, provided that they do not assume the character of articles or products of other headings.

(l) Bars and rods, hot-rolled, in irregularly wound coils 34 0

Hot-rolled products in irregularly wound coils, which have a solid cross-section in the shape of circles, segments of circles, ovals, rectangles (including squares), triangles or other convex polygons (including flattened circles and “modified rectangles”, of which two opposite sides are convex arcs, the other two deformations produced during the rolling process (reinforcing bars and rods).

(m) Other bars and rods Products which do not conform to any of the definitions at (ij), which two opposite sides are convex arcs, the other two sides being straight, of equal length and parallel). These products may: produced during the rolling process (reinforcing bars and rods); - be twisted after rolling.

(n) Angles, shapes and sections whole length which do not conform to any of the definitions at Chapter 72 does not include products of heading 73.01 or 73.02.

(o) Wire section along their whole length, which do not conform to the definition of flat-rolled products.

(p) Hollow drill bars and rods Hollow bars and rods of any cross-section, suitable for drills, of exceeds 15 mm but does not exceed 52 mm, and of which the greatest internal dimension does not exceed one half of the greatest external dimension. Hollow bars and rods of iron or steel not conforming to this definition are to be classified in heading 73.04.

2.- Ferrous metals clad with another ferrous metal are to be classified as products of the ferrous metal predominating by weight.

3.- Iron or steel products obtained by electrolytic deposition, by pressure casting or by sintering are to be classified, according to their form, their composition and their appearance, in the headings of this Chapter appropriate to similar hot-rolled products.

Subheading Notes.

1.- In this Chapter the following expressions have the meanings hereby assigned to them:

(a) Alloy pig iron Pig iron containing, by weight, one or more of the following elements in the specified proportions: vanadium.

(b) Non-alloy free-cutting steel Non-alloy steel containing, by weight, one or more of the following elements in the specified proportions:

(c) Silicon-electrical steel Alloy steels containing by weight at least 0.6% but not more than 6% of silicon and not more than 0.08% of carbon. They may also contain by weight not more than 1% of aluminium but no other element in a proportion that would give the steel the characteristics of another alloy steel.

(d) High speed steel Alloy steels containing, with or without other elements, at least vanadium with a combined content by weight of 7% or more, 0.6% or more of carbon and 3 to 6% of chromium.

(e) Silico-manganese steel - 0.5% or more but not more than 1.9% of manganese, and - 0.6% or more but not more than 2.3% of silicon, but no other element in a proportion that would give the steel the characteristics of another alloy steel.

2.- For the classification of ferro-alloys in the subheadings of heading 72.02 the A ferro-alloy is considered as binary and classified under the relevant subheading (if it exists) if only one of the alloy elements exceeds the minimum percentage laid down in Chapter Note 1 (c); by analogy, it is considered respectively as ternary or quaternary if two or three alloy elements

For the application of this rule the unspecified “other elements” referred to in Chapter Note 1 (c) must each exceed 10% by weight.

GRANULAR OR POWDER FORM other primary form. 7201.1000 - Non- alloy pig iron containing by weight 0.5 % or 0 less of phosphorus 7201.2000 - Non- alloy pig iron containing by weight more than 0 0.5 % of phosphorus: 7202.1100 - - Containing by weight more than 2 % of carbon 0 7202.2100 - - Containing by weight more than 55% of silicon 0 7202.4100 - - Containing by weight more than 4 % of carbon 0 7202.8000 - Ferro- tungsten and ferro- silico- tungsten 0 7202.9100 - - Ferro-titanium and ferro-silicon-titanium 0 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. 7203.1000 - Ferrous products obtained by direct reduction of 0 iron ore of iron or steel. 34 3

7204.4100 - - Turnings, shavings, chips, milling waste, 0 sawdust, filings, trimmings and stampings, whether or not in bundles 7204.4930 - - - Waste and scrap of auto parts in pressed 0 bundle condition 72.05 Granules and powders, of pig iron, spiegeleisen, iron or steel. primary forms (excluding iron of heading 72.03). steel. - - Of rectangular (including square) cross-section, the width measuring less than twice the thickness: - - Other, of rectangular (other than square) cross- section: 7207.1910 - - - Of a cross section 165 X 165 mm and above 11 34 4

7207.2010 - - - Of a cross section 165 mm x 165 mm and 11 above 72.08 Flat- rolled products of iron or non- alloy steel, of a width of 600 mm or more, hot- rolled, not clad, plated or coated. - In coils, not further worked than hot- rolled, with patterns in relief: - Other, in coils, not further worked than hot- rolled, pickled: 4.75 mm: - Other, in coils, not further worked than hot- rolled: exceeding 10 mm: 4.75 mm: 34 5

Not in coils, not further worked than hot- rolled, with patterns in relief: - Other, not in coils, not further worked than hot- rolled: exceeding 10 mm: 4.75 mm: 72.09 Flat- rolled products of iron or non- alloy steel, of a width of 600 mm or more, cold- rolled (cold- reduced), not clad, plated or coated. - In coils, not further worked than cold- rolled (cold- reduced): mm: exceeding 1 mm: 34 6

7209.1891 - - - - Tin mill black plate of thickness 0.30 mm or 11 less - Not in coils, not further worked than cold- rolled (cold- reduced): mm: exceeding 1 mm: 72.10 Flat- rolled products of iron or non- alloy steel, of a width of 600 mm or more, clad, plated or coated. - Plated or coated with lead, including terne- plate: 34 7

chromium and chromium oxides: thickness(excluding any coating) not exceeding 0.5 mm 72.11 Flat- rolled products of iron or non- alloy steel, of a width of less than 600 mm, not clad, plated or coated. - - Rolled on four faces or in a closed box pass, of a width exceeding 150mm and a thickness of not less than 4 mm, not in coils and without patterns in relief: reduced): 34 8

- Containing by weight less than 0.25 % of carbon: 7211.2920 - - - Cold rolled steel strips of thickness below 0.5 3 mm and upto 100 mm wide 72.12 Flat- rolled products of iron or non- alloy steel, of a width of less than 600 mm, clad, plated or coated. 72.13 Bars and rods, hot- rolled, in irregularly wound coils, of iron or non- alloy steel. deformations produced during the rolling process: 34 9
- Of circular cross-section measuring less than 14 mm in diameter: 7213.9191 - - - - Of circular cross-section measuring less than 11 7 mm in diameter 72.14 Other bars and rods of iron or non- alloy steel, not further worked than forged, hot- rolled, hot- drawn or hot- extruded, but including those twisted after rolling. deformations produced during the rolling process or twisted after rolling: - - Of rectangular (other than square) cross-section: 72.15 Other bars and rods of iron or non- alloy steel. - Of free- cutting steel, not further worked than cold- formed or cold- finished: cold- finished: 35 0

alloy steel. 7216.1000 - U, I or H sections, not further worked than hot- 20 rolled, hot- drawn or extruded, of a height of less than 80 mm - L or T sections, not further worked than hot- rolled, hot- drawn or extruded, of a height of less than 80 mm: rolled, hot- drawn or extruded of a height of 80 mm or more: - L or T sections, not further worked than hot- rolled, hot- drawn or extruded, of a height of 80 mm or more: 7216.5000 - Other angles, shapes and sections, not further 20 worked than hot- rolled, hot- drawn or extruded than cold- formed or cold- finished: 7216.9100 - - Cold-formed or cold-finished from flat-rolled 20 products

35 1

7217.1000 - Not plated or coated, whether or not polished 20 7217.3010 - - - Of a kind used in manufacture of pneumatic 11 tyres(bead wire) 7217.3020 - - - Steel cord wire of specification swg-20 to 34 11 72.18 Stainless steel in ingots or other primary forms; semi- finished products of stainless steel. 7218.9100 - - Of rectangular (other than square) cross-section 0 72.19 Flat- rolled products of stainless steel, of a width of 600 mm or more. 7219.1200 - - Of a thickness of 4.75 mm or more but not 0 exceeding 10 mm 7219.1300 - - Of a thickness of 3 mm or more but less than 0 4.75 mm - Not further worked than hot- rolled, not in coils: 7219.2200 - - Of a thickness of 4.75 mm or more but not 0 exceeding 10 mm 4.75 mm: 7219.2310 - - - Of a width up to 700 mm, thickness up to 4mm 0 of Series 200, 301, 303, 304, 304L, 316, 316L, 410, 420 & 430 7219.2410 - - - Of a width up to 700 mm, of Series 200, 301, 0 303, 304, 304L, 316, 316L, 410, 420 & 430 35 2

reduced): 4.75 mm: 7219.3210 - - - Of a width up to 700 mm, thickness up to 4mm 0 of Series 200, 301, 303, 304, 304L, 316, 316L, 410, 420 & 430 mm: 7219.3310 - - - Of a width up to 700 mm, of Series 200, 301, 0 303, 304, 304L, 316, 316L, 410, 420 & 430 exceeding 1 mm: 7219.3410 - - - Of a width up to 700 mm, of Series 200, 301, 0 303, 304, 304L, 316, 316L, 410, 420 & 430 7219.3510 - - - Of a width up to 700 mm, thickness up to 4mm 0 of Series 200, 301, 303, 304, 304L, 316, 316L, 410, 420 & 430 7219.9010 - - - Sheets in circular shape of all sizes 0 72.20 Flat- rolled products of stainless steel, of a width of less than 600 mm. 7220.1210 - - - Of a thickness up to 4mm of Series 200, 301, 0 303, 304, 304L, 316, 316L, 410, 420 & 430 reduced): 7220.2010 - - - Of a thickness up to 4mm of Series 200, 301, 0 303, 304, 304L, 316, 316L, 410, 420 & 430 35 3

7220.9010 - - - Of a thickness up to 4mm of Series 200, 301, 0 303, 304, 304L, 316, 316L, 410, 420 & 430 72.21 Bars and rods, hot- rolled, in irregularly wound coils, of stainless steel. 7221.0010 - - - Of a width 50mm or more, but not exceeding 3 200mm of Series 200, 301, 303, 304, 304L, 316, 316L, 410, 420 & 430 72.22 Other bars and rods of stainless steel; angles, shapes and sections of stainless steel. - Bars and rods, not further worked than hot- rolled, hot- drawn or extruded: 7222.2000 - Bars and rods, not further worked than cold- 3 formed or cold- finished BARS AND RODS, OF ALLOY OR NON- ALLOY STEEL forms; semi- finished products of other alloy steel. 72.25 Flat- rolled products of other alloy steel, of a width of 600 mm or more. 7225.3000 - Other, not further worked than hot- rolled, in coils 0 7225.4000 - Other, not further worked than hot- rolled, not in 0 coils 7225.5000 - Other, not further worked than cold- rolled (cold- 11 reduced) 7225.9100 - - Electrolytically plated or coated with zinc 11 35 4

72.26 Flat- rolled products of other alloy steel, of a width of less than 600 mm. 7226.9200 - - Not further worked than cold-rolled (cold- 11 reduced) 72.27 Bars and rods, hot- rolled, in irregularly wound coils, of other alloy steel. 7227.9010 - - - Of circular cross-section measuring less than 7 11 mm in diameter 72.28 Other bars and rods of other alloy steel; angles, shapes and sections, of other alloy steel; hollow drill bars and rods, of alloy or non- alloy steel. 7228.2010 - - - Spring steel(SUP - 9 and equivalent) 20 - Other bars and rods, not further worked than hot- rolled, hot- drawn or extruded: 7228.3010 - - - Case Hardening Steel (conforming to AISI- 20 8620, 20MnCr5, SCM series and equivalent 7228.4000 - Other bars rods, not further worked than forged 11 7228.5000 - Other bars and rods, not further worked than cold- 11 formed or cold- finished 35 5

Chapter 73

Articles of iron or steel

Notes.

1.- In this Chapter the expression “cast iron” applies to products obtained by casting in which iron predominates by weight over each of the other elements and which do not comply with the chemical composition of steel as defined in

2.- In this Chapter the word “wire” means hot or cold-formed products of any cross-sectional shape, of which no cross- sectional dimension exceeds

drilled, punched or made from assembled elements; welded angles, shapes and sections, of iron or steel. material of iron or steel, the following: rails, check- rails and rack rails, switch blades, crossing frogs, point rods and other crossing pieces, sleepers (cross- ties), fish- plates, chairs, chair wedges, sole plates (base plates), rail clips, bedplates, ties and other material specialized for jointing or fixing rails. 7302.3000 - Switch blades, crossing frogs, point rods and 20 other crossing pieces 7303.0000 Tubes, pipes and hollow profiles, of cast iron. 20 of iron (other than cast iron) or steel. - Line pipe of a kind used for oil or gas pipelines: 35 6

drilling for oil or gas : - Other, of circular cross-section, of iron or non- alloy steel : 7304.3100 - - Cold-drawn or cold-rolled (cold-reduced) 16 steel: 7304.4100 - - Cold-drawn or cold-rolled (cold-reduced) 3 - Other, of circular cross- section, of other alloy steel: 7304.5100 - - Cold-drawn or cold-rolled (cold-reduced) 16 riveted or similarly closed), having circular cross- sections, the external diameter of which exceeds 406.4 mm, of iron or steel. - Line pipe of a kind used for oil or gas pipelines: 7305.2000 - Casing of a kind used in drilling for oil or gas 11 example, open seam or welded, riveted or similarly closed), of iron or steel. - Line pipe of a kind used for oil or gas pipelines: - Casing and tubing of a kind used in drilling for oil or gas : 35 7

Other, welded, of circular cross- section, of iron or non- alloy steel: 7306.3010 - - - Copper coated mild steel tubes upto 8.5 mm 3 dia 7306.4000 - Other, welded, of circular cross- section, of 16 stainless steel 7306.5000 - Other, welded, of circular cross- section, of 16 other alloy steel - Other, welded, of non- circular cross- section : 7306.6100 - - Of square or rectangular cross-section 16 7306.6900 - - Of other non-circular cross-section 16 elbows, sleeves), of iron or steel. 7307.1110 - - - In conformance to NACE certification as per 3 MR-175 7307.1910 - - - In conformance to NACE certification as per 3 MR-175 7307.1920 - - - Semi finished malleable iron pipe fittings 11 7307.9110 - - - Flanges for air intake pipes for agricultural 35 tractors (upto 60 kW) of sub - headings 7307.9120 - - - Other for motor cars and vehicles 35 35 8

of heading 94.06) and parts of structures (for example, bridges and bridge- sections, lock- gates, towers, lattice masts, roofs, roofing frame- works, doors and windows and their frames and thresholds for doors, shutters, balustrades, pillars and columns), of iron or steel; plates, rods, angles, shapes, sections, tubes and the like, prepared for use in structures, of iron or steel. thresholds for doors 7308.4000 - Equipment for scaffolding, shuttering, propping 20 or pitpropping 7308.9010 - - - Pillars, Columns, Plates, Rods, angles and 20 Sections prepared for use in structures. 7308.9020 - - - Gangways, girders, hangars, masts, hoists 20 7309.0000 Reservoirs, tanks, vats and similar containers 20 for any material (other than compressed or liquefied gas), of iron or steel, of a capacity exceeding 300 l, whether or not lined or heat- insulated, but not fitted with mechanical or thermal equipment. containers, for any material (other than compressed or liquefied gas), of iron or steel, of a capacity not exceeding 300 l, whether or not lined or heat- insulated, but not fitted with mechanical or thermal equipment. 7310.2100 - - Cans which are to be closed by soldering or 20 crimping of iron or steel. 35 9

slings and the like, of iron or steel, not electrically insulated. 7312.9010 - - - Steel cord brass plated of a kind used in 3 manufacture of pneumatic tyres 7313.0000 Barbed wire of iron or steel; twisted hoop or 20 single flat wire, barbed or not, and loosely twisted double wire, of a kind used for fencing, of iron or steel. 73.14 Cloth (including endless bands), grill, netting and fencing, of iron or steel wire; expanded metal of iron or steel. 7314.1200 - - Endless bands for machinery, of stainless 3 steel manaufacture of tyres 7314.2000 - Grill, netting and fencing, welded at the inter- 20 section, of wire with a maximum cross- sectional dimension of 3 mm or more and having a mesh size of 100 cm2 or more inter section: 36 0

7315.1910 - - - Adjuster for chain for vehicles of heading 35 87.11 7315.1920 - - - Other for motor cars and vehicles 35 7316.0000 Anchors, grapnels and parts thereof, of iron 20 or steel. staples (other than those of heading 83.05) and similar articles, of iron or steel, whether or not with heads of other material, but excluding such articles with heads of copper. hooks, rivets, cotters, cotter- pins, washers (including spring washers) and similar articles, of iron or steel. their nuts or washers: 7318.1510 - - - High tensile (DIN Grade 8.8. ASTM A325 or 3 ASTM A 193 B7) 7318.1520 - - - U Bolts for leaf springs for vehicles of 35 chapter 87 36 1

7318.1610 - - - High tensile (DIN Grade 8.8. ASTM A325 or 3 ASTM A 193 B7) 7318.1620 - - -Wheel nuts for vehicles of chapter 87 35 7318.2110 - - - High tensile (DIN Grade 8.8. ASTM A325 or 3 ASTM A 193 B7) 7318.2210 - - - Thrust washers for vehicles of chapter 87 35 7318.2220 - - - Washer kick starter knuckle for vehicle of 35 heading 87.11 crochet hooks, embroidery stilettos and similar articles, for use in the hand, of iron or steel; safety pins and other pins of iron or steel, not elsewhere specified or included. 7319.9010 - - - Sewing, darning or embroidery needles 11 steel. 7320.1010 - - - For motor cars of heading 87.03 and 35 vehicles of sub-headings 8703.2113, 8703.2193, 8703.2195, 8703.2240, 8704.2190, 8704.3130 and 8704.3190 7320.1020 - - - For vehicles of heading 87.02 and sub- 35 headings 8701.2020, 8701.2040, 8701.2090, 8704.2219, 8704.2299 and 8704.2390 36 2

7320.1030 - - - Following components for vehicle of heading 35 87.11:- (A) For front shocks:

(1) Spring front fork

(2) Spring rebound front fork

(3) Ring oil seal stopper

(4) Pipe comp front fork (B) For rear shocks:

(1) Spring rear cushion

(2) Seat spring rear cushion

(3) Spring rebound rear cushion (C ) For engine:

(1) Spring kick starter double coil

(2) Spring kick starter ratchet

(3) Spring shift drum stopper

(4) Spring clutch

(5) Spring clutch damper (D) Other:

(1) Spring oil through

(2) Spring side cover lock

(3) Seat valve spring outer 7320.9010 - - - Of a kind solely and principally used in 20 manufacture of video cassettes 7320.9020 - - - Control spring for hydraulic lift for 35 agricultural tractors of sub - headings 8701.9220 and 8701.9320 those with subsidiary boilers for central heating), barbecues, braziers, gas- rings, plate warmers and similar non- electric domestic appliances, and parts thereof, of iron or steel. 7321.1900 - - Other, including appliances for solid fuel 20 36 3

7321.8100 - - For gas fuel or for both gas and other fuels 20 7321.8900 - - Other, including appliances for solid fuel 20 73.22 Radiators for central heating, not electrically heated, and parts thereof, of iron or steel; air heaters and hot air distributors (including distributors which can also distribute fresh or conditioned air), not electrically heated, incorporating a motor- driven fan or blower, and parts thereof, of iron or steel. 7322.9010 - - - Air heaters and hot air distributors 20 and parts thereof, of iron or steel; iron or steel wool; pot scourers and scouring or polishing pads, gloves and the like, of iron or steel. 7323.1000 - Iron or steel wool; pot scourers and scouring or 20 polishing pads, gloves and the like 7323.9400 - - Of iron (other than cast iron) or steel, 20 enamelled steel. 7324.2100 - - Of cast iron, whether or not enamelled 20 36 4

7325.9100 - - Grinding balls and similar articles for mills 20 7326.1100 - - Grinding balls and similar articles for mills 20 7326.1920 - - - Forgings of surgical & dental instruments 3 7326.9020 - - - Tool box for agricultural tractors of sub - 35 headings 8701.9220 and 8701.9320 7326.9040 - - - Steel balls not exceeding 1mm diameter 3 7326.9050 - - - Clips, brackets, stays and other steel fittings 20 for electrical wiring 7326.9060 - - - Clamps, hose clips, hangers other than 20 electrical wiring 7326.9070 - - - Cosmetics or powder boxes and cases, 20 cigarette cases and tobacco boxes, waste paper baskets

Chapter 74

Copper and articles thereof

1.- In this Chapter the following expressions have the meanings hereby assigned Metal containing at least 99.85 % by weight of copper; or Metal containing at least 97.5 % by weight of copper, provided that the content by weight of any other element does not exceed the limit

36 5

TABLE - Other elements *Other elements are, for example, Al, Be, Co, Fe, Mn, Ni, Si. Metallic substances other than unrefined copper in which copper predominates by weight over each of the other elements, provided that:

(i) the content by weight of at least one of the other elements is greater than the limit specified in the foregoing table; or

(ii) the total content by weight of such other elements exceeds 2.5%. Alloys containing with other elements more than 10% by weight of copper, not usefully malleable and commonly used as an additive in the manufac-ture of other alloys or as de-oxidants, de-sulphurising agents or for similar uses in the metallurgy of non- ferrous metals. However, copper phosphide (phosphor copper) containing more than 15% by weight of phosphorus falls in heading 28.53.

1.- In this Chapter the following expressions have the meanings hereby assigned to them: Alloys of copper and zinc, with or without other elements. When other elements are present: - zinc predominates by weight over each of such other elements; - any nickel content by weight is less than 5% (see copper- nickel-zinc alloys (nickel silvers)); and - any tin content by weight is less than 3% (see copper-tin alloys Alloys of copper and tin, with or without other elements. When other elements are present, tin predominates by weight over each of such other elements, except that when the tin content is 3% or more the zinc content by weight may exceed that of tin but must be less than 10%. 36 6

Alloys of copper, nickel and zinc, with or without other elements. The nickel content is 5% or more by weight (see copper-zinc alloys Alloys of copper and nickel, with or without other elements but in any case containing by weight not more than 1% of zinc. When other elements are present, nickel predominates by weight over each of such other elements.

7401.0000 Copper mattes; cement copper (precipitated 0 copper). electrolytic refining. unwrought. 7403.2900 - - Other copper alloys (other than master alloys 0 of heading 74.05) 7407.1040 - - - Busbars of electrolytic grade of 99.9 % 0 purity 36 7

dimension exceeds 6 mm 7408.2200 - - Of copper-nickel base alloys (cupro-nickel) or 0 copper-nickel-zinc base alloys (nickel silver) thickness exceeding 0.15 mm. 7409.1910 - - - Busbars of electrolytic grade of 99.9% purity 0 7409.4000 - Of copper- nickel base alloys (cupro- nickel) or 11 copper- nickel- zinc base alloys (nickel silver) with paper, paperboard, plastics or similar backing materials), of a thickness (excluding any backing) not exceeding 0.15 mm. 7411.1010 - - - Capillary tube of diameter upto 2.25 mm 0 36 8

7411.2200 - - Of copper-nickel base alloys (cupro-nickel) or 0 copper-nickel-zinc base alloys (nickel silver) couplings, elbows, sleeves). 7413.0000 Stranded wire, cables, plaited bands and the 20 like, of copper, not electrically insulated. than those of heading 83.05) and similar articles, of copper or of iron or steel with heads of copper; screws, bolts, nuts, screw hooks, rivets, cotters, cotter- pins, washers (including spring washers) and similar articles, of copper. 7415.1000 - Nails and tacks, drawing pins, staples and 20 similar articles and parts thereof, of copper; pot scourers and scouring or polishing pads, gloves and the like, of copper; sanitary ware and parts thereof, of copper. 7418.1000 - Table, kitchen or other household articles and 20 parts thereof; pot scourers and scouring or polishing pads, gloves and the like 7419.2000 - Cast, moulded, stamped or forged, but not 0 further worked

36 9

Chapter 75

Nickel and articles thereof

1.- In this Chapter the following expressions have the meanings hereby assigned Metal containing by weight at least 99% of nickel plus cobalt, provided that:

(ii) the content by weight of any other element does not exceed TABLE - Other elements weight.

Metallic substances in which nickel predominates by weight over each

(ii) the content by weight of at least one of the other elements is greater than the limit specified in the foregoing table, or

(iii) the total content by weight of elements other than nickel plus

2.- Notwithstanding the provisions of Note 9(c) to Section XV for the purposes of subheading 7508.10 the term “wire” applies only to products, whether or not in coils, of any cross-sectional shape, of which no cross-sectional dimension exceeds 6 mm.

intermediate products of nickel metallurgy. 7501.2000 - Nickel oxide sinters and other intermediate 0 products of nickel metallurgy 37 0

(for example, couplings, elbows, sleeves). 7508.1000 - Cloth, grill and netting, of nickel wire 16

Chapter 76

Aluminium and articles thereof

1.- In this Chapter the following expressions have the meanings hereby assigned Metal containing by weight at least 99% of aluminium, provided that the content by weight of any other element does not exceed the limit specified in the following table: TABLE - Other elements (1)Other elements are, for example Cr,Cu, Mg, Mn, Ni, Zn. (2)Copper is permitted in a proportion greater than 0.1% but not more than 0.2%, provided that neither the chromium nor manganese content exceeds 0.05%.

37 1

Metallic substances in which aluminium predominates by weight over

(i) the content by weight of at least one of the other elements or specified in the foregoing table; or

(ii) the total content by weight of such other elements exceeds 1%.

2.- Notwithstanding the provisions of Note 9(c) to Section XV for the purposes of subheading 7616.91 the term “wire” applies only to products, whether or not in coils, of any cross-sectional shape, of which no cross-sectional dimension

dimension exceeds 7 mm dimension exceeds 7 mm 37 2

thickness exceeding 0.2 mm. 7606.9110 - - - Aluminum sheet, anodized/polyurethene 0 coated 7606.9210 - - - Aluminium sheet, anodized/polyurethene 0 coated backed with paper, paperboard, plastics or similar backing materials) of a thickness (excluding any backing) not exceeding 0.2 mm. 7609.0000 Aluminium tube or pipe fittings (for example, 20 couplings, elbows, sleeves). prefabricated buildings of heading 94.06) and parts of structures (for example, bridges and bridge- sections, towers, lattice masts, roofs, roofing frameworks, doors and windows and their frames and thresholds for doors, balustrades, pillars and columns); aluminium plates, rods, profiles, tubes and the like, prepared for use in structures. thresholds for doors 37 3

7611.0000 Aluminium reservoirs tanks, vats and similar 20 containers, for any material (other than compressed or liquefied gas), of a capacity exceeding 300 l, whether or not lined or heat- insulated, but not fitted with mechanical or thermal equipment. similar containers (including rigid or collapsible tubular containers), for any material (other than compressed or liquefied gas), of a capacity not exceeding 300 l, whether or not lined or heat- insulated, but not fitted with mechanical or thermal equipment. 7612.9030 - - - Round cans of a capacity upto 300 mL 20 liquefied gas. 7613.0010 - - - Aerosol cans without valves and covers 11 like, of aluminium, not electrically insulated. and parts thereof, of aluminium; pot scourers and scouring or polishing pads, gloves and the like, of aluminium; sanitary ware and parts thereof, of aluminium. 7615.1000 - Table, kitchen or other household articles and 20 parts thereof; pot scourers and scouring or polishing pads, gloves and the like 7616.1000 - Nails, tacks, staples (other than those of 20 heading 83.05), screws, bolts, nuts, screw hooks, rivets, cotters, cotter- pins, washers and similar articles 37 4

7616.9100 - - Cloth, grill, netting and fencing, of aluminium 20 wire

Chapter 77

(Reserved for possible future use in the Harmonized System)

37 5

Chapter 78

Lead and articles thereof

Metal containing by weight at least 99.9% of lead, provided that the content by weight of any other element does not exceed the limit specified in the following table: TABLE - Other elements Ag Silver 0.02 As Arsenic 0.005 Bi Bismuth 0.05 Ca Calcium 0.002 Cd Cadmium 0.002 Cu Copper 0.08 Fe Iron 0.002 S Sulphur 0.002 Sb Antimony 0.005 Sn Tin 0.005 Zn Zinc 0.002 Other (for example Te), each 0.001

7801.9100 - - Containing by weight antimony as the principal 0 other element powders and flakes. 7804.1100 - - Sheets, strip and foil of a thickness (excluding 16 any backing) not exceeding 0.2 mm 7806.0020 - - - Lead tubes, pipes and tube or pipe fittings (for 20 example, couplings, elbows, sleeves).

37 6

Chapter 79

Zinc and articles thereof

1.- In this Chapter the following expressions have the meanings hereby assigned

Metallic substances in which zinc predominates by weight over each of the other elements, provided that the total content by weight of such

Dust obtained by condensation of zinc vapour, consisting of spherical particles which are finer than zinc powders. At least 80% by weight of the particles pass through a sieve with 63 micrometres (microns)

7901.1100 - - Containing by weight 99.99 % or more of zinc 0 7901.1200 - - Containing by weight less than 99.99 % of 0 zinc 7907.0010 - - - Zinc slugs for dry battery cell containers 0

37 7

Chapter 80

Tin and articles thereof

Subheading Note.

1.- In this Chapter the following expressions have the meanings hereby assigned Metal containing by weight at least 99% of tin, provided that the content by weight of any bismuth or copper is less than the limit

TABLE - Other elements weight

Metallic substances in which tin predominates by weight over each of

(i) the total content by weight of such other elements exceeds 1%; or

(ii) the content by weight of either bismuth or copper is equal to or greater than the limit specified in the foregoing table.

8007.0010 - - - Tin plates, sheets and strip, of a thickness 3 exceeding 0.2 mm. 8007.0020 - - - Tin foil (whether or not printed or backed with 3 paper, paperboard, plastics or similar backing materials), of a thickness (excluding any backing) not exceeding 0.2 mm; tin powders and flakes. 8007.0030 - - - Tin tubes, pipes and tube or pipe fittings (for 16 example, couplings, elbows, sleeves).

37 8

Chapter 81

Other base metals; cermets; articles thereof

including waste and scrap. 8101.9400 - - Unwrought tungsten, including bars and rods 0 obtained simply by sintering 8101.9910 - - - Bars and rods, other than those obtained 0 simply by sintering, profiles, plates, sheets, strip and foil waste and scrap. 8102.9400 - - Unwrought molybdenum, including bars and 0 rods obtained simply by sintering 8102.9500 - - Bars and rods, other than those obtained 0 simply by sintering, profiles, plates, sheets, strip and foil and scrap. 8103.2000 - Unwrought tantalum, including bars and rods 0 obtained simply by sintering; powders waste and scrap. 8104.1100 - - Containing at least 99.8 % by weight of 0 magnesium 37 9

according to size; powders products of cobalt metallurgy; cobalt and articles thereof, including waste and scrap. 8105.2000 - Cobalt mattes and other intermediate products 0 of cobalt metallurgy; unwrought cobalt; powders and scrap. 8106.1000 - Containing more than 99.99 % of bismuth, by 0 weight and scrap. waste and scrap. 8109.2100 - - Containing less than 1 part hafnium to 500 0 parts zirconium by weight 8109.3100 - - Containing less than 1 part hafnium to 500 0 parts zirconium by weight 8109.9100 - - Containing less than 1 part hafnium to 500 0 parts zirconium by weight and scrap. 38 0

waste and scrap. thallium, cadmium, germanium, vanadium, gallium, indium and niobium (columbium), and articles of these metals, including waste and scrap.

8113.0000 Cermets and articles thereof, including waste 0 and scrap.

38 1

Chapter 82

Tools, implements, cutlery, spoons and forks, of base metal; parts thereof of base metal

1.- Apart from blow lamps, portable forges, grinding wheels with frameworks, manicure or pedicure sets, and goods of heading 82.09, this Chapter covers only articles with a blade, working edge, working surface or other working part (c ) Precious or semi-precious stones (natural,synthetic or reconstructed)

(d) Abrasive materials on a support of base metal, provided that the articles have cutting teeth, flutes, grooves, or the like, of base metal, which retain their identity and function after the application of the 2.- Parts of base metal of the articles of this Chapter are to be classified with the articles of which they are parts, except parts separately specified as such and tool-holders for hand tools (heading 84.66). However, parts of general use as defined in Note 2 to Section XV are in all cases excluded from this Chapter. Heads, blades and cutting plates for electric shavers or electric hair 3.- Sets 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 heading 82.15.

mattocks, picks, hoes, forks and rakes; axes, bill hooks and similar hewing tools; secateurs and pruners of any kind; scythes, sickles, hay knives, hedge shears, timber wedges and other tools of a kind used in agriculture, horticulture or forestry. 8201.4000 - Axes, bill hooks and similar hewing tools 16 8201.5000 - Secateurs and similar one- handed pruners and 16 shears (including poultry shears) 8201.6000 - Hedge shears, two- handed pruning shears and 16 similar two- handed shears 38 2

8201.9000 - Other hand tools of a kind used in agriculture, 16 horticulture or forestry (including slitting, slotting or toothless saw blades). - Circular saw blades (including slitting or slotting saw blades): 8202.9100 - - Straight saw blades, for working metal 11 82.03 Files, rasps, pliers (including cutting pliers), pincers, tweezers, metal cutting shears, pipe- cutters, bolt croppers, perforating punches and similar hand tools. 8203.2000 - Pliers (including cutting pliers), pincers, 11 tweezers and similar tools 8203.4000 - Pipe- cutters, bolt croppers, perforating punches 11 and similar tools (including torque meter wrenches but not including tap wrenches); interchangeable spanner sockets, with or without handles. without handles elsewhere specified or included; blow lamps; vices, clamps and the like, other than accessories for and parts of, machine- tools or water-jet cutting machines; anvils; portable forges; hand- or pedal- operated grinding wheels with frameworks. 38 3

8205.3000 - Planes, chisels, guages and similar cutting tools 11 for working wood 8205.9000 - Other, including sets of articles of two or more 11 subheadings of this heading 82.05, put up in sets for retail sale. 8206.0010 - - - For motor cars of heading 87.03 and vehicles 35 of sub-headings 8703.2113, 8703.2115, 8703.2193, 8703.2195, 8703.2240, 8703.2323, 8703.3223, 8703.3225, 8704.2190, 8704.3130, 8704.3150 and 8704.3190 8206.0020 - - - For vehicles of heading 87.02 and sub- 35 headings 8701.2020, 8701.2040,8701.2090 8701.9220,8701.9320, 8704.2219, 8704.2299 and 8704.2390 8206.0030 - - - Other for motor cars and vehicles 35 or not power- operated, or for machine- tools (for example, for pressing, stamping, punching, tapping, threading, drilling, boring, broaching, milling, turning or screw driving), including dies for drawing or extruding metal, and rock drilling or earth boring tools. - Tools for drilling, other than for rock drilling: 8207.5010 - - - Drills other than parallel or straight shank 0 twist drills 38 4

mechanical appliances. 8208.3000 - For kitchen appliances or for machines used by 11 the food industry 8208.4000 - For agricultural, horticultural or forestry 0 machines 8208.9010 - - - Knives and cutting blades for paper and 0 paper board 8209.0000 Plates, sticks, tips and the like for tools, 0 unmounted, of cermets. weighing 10 kg or less, used in the preparation, conditioning or serving of food or drink. (including pruning knives), other than knives of heading 82.08, and blades therefor. blanks in strips). 8212.2000 - Safety razor blades, including razor blade blanks 20 in strips 8213.0000 Scissors, tailors’ shears and similar shears, 20 and blades therefor. clippers, butchers’ or kitchen cleavers, choppers and mincing knives, paper knives); manicure or pedicure sets and instruments (including nail files). 38 5

8214.1000 - Paper knives, letter openers, erasing knives, 20 pencil sharpeners and blades therefor 8214.2000 - Manicure or pedicure sets and instruments 20 (including nail files) servers, fish- knives, butcher- knives, sugar tongs and similar kitchen or tableware. 8215.1000 - Sets of assorted articles containing at least one 20 article plated with precious metal

Chapter 83

Miscellaneous articles of base metal

1.- For the purposes of this Chapter, parts of base metal are to be classified with their parent articles. However, articles of iron or steel of heading 73.12, 73.15, 73.17, 73.18 or 73.20, or similar articles of other base metal (Chapters 74 to 76 and 78 to 81) are not to be taken as parts of articles of this Chapter. 2.- For the purposes of heading 83.02, the word “castors” means those having a diameter (including, where appropriate, tyres) not exceeding 75 mm, or those having a diameter (including, where appropriate, tyres) exceeding 75 mm provided that the width of the wheel or tyre fitted thereto is less than 30mm. electrically operated), of base metal; clasps and frames with clasps, incorporating locks, of base metal; keys for any of the foregoing articles, of base metal. 38 6

8301.2010 - - - Door locks for vehicles of sub - heading 35 8704.3190; Locks, meant for vehicles of heading 87.11 8301.5000 - Clasps and frames with clasps, incorporating 20 locks articles suitable for furniture, doors, staircases, windows, blinds, coachwork, saddlery, trunks, chests, caskets or the like; base metal hat- racks, hat- pegs, brackets and similar fixtures; castors with mountings of base metal; automatic door closers of base metal. 8302.1010 - - - (1) Of a kind used in vehicles for doors, 35 luggage compartment lid, seats and bonnet for motor cars of heading 87.03 and vehicles of sub-headings 8703.2113, 8703.2195, 8703.2240, 8704.3130 (except die casting type, sliding door hinges and quarter window hinges) seats for vehicles of sub-headings 8703.2193, 8703.2323, 8703.3223 vehicles of sub- heading 8704.2190 vehicles of sub - heading 8704.3190 8302.1020 - - - Of a kind used in doors of vehicles of 35 heading 8704.2299 8302.1030 - - - Other for motor cars and vehicles 35 suitable for motor vehicles: 38 7

8302.3010 - - - (1) Latch assembly for hood/doors (manual 35 type) of a kind used in vehicles for doors, luggage compartment lid and bonnet, for motor cars of heading 87.03 (not exceeding 1200cc) and vehicles of sub-heading 8703.2113, 8703.2195, 8703.2240 ( except back door latches), 8704.2190, 8704.3130 and 8704.3190 thereof for motor cars of heading 87.03 and vehicles of sub-headings 8703.2113, 8703.2193, 8703.2195, 8703.2240, 8704.3130 (except foamed type), 8703.2323, 8703.3223, 8704.2190 and 8704.3190 87.03 and vehicles of sub-heading 8703.2323, 8703.3223 and 8704.2190 pinion type for motor cars of heading 87.03 and vehicles of sub-headings 8703.2113, 8703.2193, 8703.2195, 8703.2240, 8704.2190, 8704.3130 and 8704.3190 87.11 pinion type for vehicles of sub-heading 8704.2219 8302.5000 - Hat- racks, hat- pegs, brackets and similar 20 fixtures 8303.0000 Armoured or reinforced safes, strong- boxes 20 and doors and safe deposit lockers for strong- rooms, cash or deed boxes and the like, of base metal. 8304.0000 Filing cabinets, card- index cabinets, paper 20 trays, paper rests, pen trays, office- stamp stands and similar office or desk equipment, of base metal, other than office furniture of heading 94.03. 38 8

83.05 Fittings for loose- leaf binders or files, letter clips, letter corners, paper clips, indexing tags and similar office articles, of base metal; staples in strips (for example, for offices, upholstery, packaging), of base metal. 8305.1000 - Fittings for loose- leaf binders or files 20 base metal; statuettes and other ornaments, of base metal; photograph, picture or similar frames, of base metal; mirrors of base metal. 8306.3000 - Photograph, picture or similar frames; mirrors 20 without fittings. clasps, hooks, eyes, eyelets and the like, of base metal, of a kind used for clothing or clothing accessories, footwear, jewellery, wrist-watches, books, awnings, leather goods, travel goods or saddlery or for other made up articles; tubular or bifurcated rivets, of base metal; beads and spangles, of base metal. 38 9

corks, screw caps and pouring stoppers), capsules for bottles, threaded bungs, bung covers, seals and other packing accessories, of base metal. 8309.9010 - - - Aluminium lids for cans of carbonated soft 11 drinks and similar plates, numbers, letters and other symbols, of base metal, excluding those of heading 94.05. 8310.0010 - - - Number plate assembly and parts thereof 35 for agricultural tractors of sub - headings 8310.0020 - - - Number plates assembly and parts thereof 35 for vehicles of heading 87.11 8310.0030 - - - Number plates assembly and parts thereof 35 for other motor cars and vehicles similar products, of base metal or of metal carbides, coated or cored with flux material, of a kind used for soldering, brazing, welding or deposition of metal or of metal carbides; wire and rods, of agglomerated base metal powder, used for metal spraying. 8311.1000 - Coated electrodes of base metal, for electric 20 arc- welding 8311.2000 - Cored wired of base metal, for electric arc- 16 welding 8311.3000 - Coated rods and cored wire, of base metal, for 11 soldering, brazing or welding by flame

39 0

Section XVI

MACHINERY AND MECHANICAL APPLIANCES; ELECTRICAL EQUIPMENT; PARTS THEREOF; SOUND RECORDERS AND REPRODUCERS, TELEVISION IMAGE AND SOUND RECORDERS AND REPRODUCERS, AND PARTS AND ACCESSORIES OF SUCH ARTICLES

(a) Transmission or conveyor belts or belting, of plastics of Chapter 39, or of vulcanised rubber (heading 40.10), or other articles of a kind used in machinery or mechanical or electrical appliances or for other technical uses, of vulcanised rubber other than hard rubber (heading40.16);

(b) Articles of leather or of composition leather (heading 42.05) or of furskin (heading 43.03), of a kind used in machinery or mechanical appliances or

(c) Bobbins, spools, cops, cones, cores, reels or similar supports, of any material (for example, Chapter 39, 40, 44 or 48 or Section XV);

(d) Perforated cards for Jacquard or similar machines (for example, Chapter

(e) Transmission or conveyor belts or belting, of textile material (heading 59.10) or other articles of textile material for technical uses (heading

(f) Precious or semi-precious stones (natural, synthetic or reconstructed) of headings 71.02 to 71.04, or articles wholly of such stones of heading 71.16, except unmounted worked sapphires and diamonds for styli

(g) Parts of general use, as defined in Note 2 to Section XV, of base metal (Section XV), or similar goods of plastics (Chapter 39);

(h) Drill pipe (heading 73.04);

(n) Clocks, watches or other articles of Chapter 91;

(o) Interchangeable tools of heading 82.07 or brushes of a kind used as parts of machines (heading 96.03); similar interchangeable tools are to be classified according to the constituent material of their working part (for example, in Chapter 40, 42, 43 or 45 59 or heading 68.04 or 69.09);

(p) Articles of Chapter 95; or

(q) Typewriter or similar ribbons, whether or not on spools or in cartridges (classified according to their constituent material, or in heading 96. 12 if inked or otherwise prepared for giving impressions), or monopods, bipods, 2.- Subject to Note 1 to this Section, Note 1 to Chapter 84 and to Note 1 to Chapter 85, parts of machines (not being parts of the articles of heading 84.84, 85.44, 85.45, 85.46 or 85.47) are to be classified according to the

(a) Parts which are goods included in any of the headings of Chapter 84 or 85 (other than headings 84.09, 84.31, 84.48, 84.66, 84.73, 84.87, 85.03, 85.22, 85.29, 85.38 and 85.48) are in all cases to be classified 39 1

(b) Other parts, if suitable for use solely or principally with a particular kind of machine, or with a number of machines of the same heading (including a machine of heading 84.79 or 85.43) are to be classified with the machines of that kind or in heading 84.09, 84.31, 84.48, 84.66, 84.73, 85.03, 85.22, 85.29 or 85.38 as appropriate. However, parts which are equally suitable for use principally with the goods of headings 85.17 and 85.25 to 85.28 are to be classified in heading 85.17, and parts which are suitable for use solely or principally with the goods of heading 85.24 are to be classified in heading 85.29;

(c) All other parts are to be classified in headings 84.09, 84.31, 84.48, 84.66, 84.73, 85.03, 85.22, 85.29 or 85.38 as appropriate or, failing that, in heading 84.87 or 85.48. 3.- Unless the context otherwise requires, composite machines consisting of two or more machines fitted together to form a whole and other machines designed for the purpose of performing two or more complementary or alternative functions are to be classified as if consisting only of that component or as being that machine which performs the principal function. 4.- Where a machine (including a combination of machines) consists of individual components (whether separate or interconnected by piping, by transmission devices, by electric cables or by other devices) intended to contribute together to a clearly defined function covered by one of the headings in Chapter 84 or Chapter 85, then the whole falls to be classified in the heading appropriate to that function. 5.- For the purposes of these Notes, the expression “machine” means any machine, machinery, plant, equipment, apparatus or appliance cited in the headings of Chapter 84 or 85. 6.- (A) Throughout the Nomenclature, the expression “electrical and electronic waste and scrap” means electrical and electronic assemblies, printed circuit boards, and electrical or electronic articles that :

(i) have been rendered unusable for their original purposes by breakage, cutting-up or other processes or are economically unsuitable for repair, refurbishment or renovation to render them fit for their original purposes; and

(ii) are packaged or shipped in a manner not intended to protect individual articles from damage during transportation, loading and unloading operations. (B) Mixed consignments of “electrical and electronic waste and scrap” and other waste and scrap are to be classified in heading 85.49. (C) This Section does not cover municipal waste, as defined in Note 4 to Chapter 38. _________________ 39 2

Chapter 84 Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof Notes. 1.- This Chapter does not cover:

(a) Millstones, grindstones or other articles of Chapter 68;

(b) Machinery or appliances (for example, pumps) of ceramic material and ceramic parts of machinery or appliances of any material (Chapter 69);

(c) Laboratory glassware (heading 70.17); machinery, appliances or other articles for technical uses or parts thereof, of glass (heading 70.19 or 70.20);

(d) Articles of heading 73.21 or 73.22 or similar articles of other base metals (Chapters 74 to 76 or 78 to 81);

(e) Vacuum cleaners of heading 85.08;

(f) Electro- mechanical domestic appliances of heading 85. 09; digital cameras of heading 85.25;

(g) Radiators for the articles of Section XVII; or

(h) Hand-operated mechanical floor sweepers, not motorised (heading 96.03). 2.- Subject to the operation of Note 3 to Section XVI and subject to Note 11 to this Chapter, a machine or appliance which answers to a description in one or more of the headings 84.01 to 84.24, or heading 84.86 and at the same time to a description in one or more of the headings 84.25 to 84.80 is to be classified under the appropriate heading of the former group or under heading 84.86, as the case may be, and not the latter group. (A) Heading 84.19 does not, however, cover :

(i) Germination plant, incubators or brooders (heading 84.36);

(ii) Grain dampening machines (heading 84.37);

(iii) Diffusing apparatus for sugar juice extraction (heading 84.38);

(iv) Machinery for the heat-treatment of textile yarns, fabrics or made up textile articles (heading 84.51); or

(v) Machinery, plant or laboratory equipment designed for a mechanical operation, in which a change of temperature, even if necessary, is subsidiary. (B) Heading 84.22 does not cover :

(i) Sewing machines for closing bags or similar containers (heading 84.52); or

(ii) Office machinery of heading 84.72. (C) Heading 84.24 does not cover :

(i) Ink-jet printing machines (heading 84.43); or

(ii) Water-jet cutting machines (heading 84.56). 3.- A machine-tool for working any material which answers to a description in heading 84.56 and at the same time to a description in heading 84.57, 84.58, 84.59, 84.60, 84.61, 84.64 or 84.65 is to be classified in heading 84.56. 39 3

4.- Heading 84.57 applies only to machine-tools for working metal, other than lathes (including turning centres), which can carry out different types of machining operations either:

(a) by automatic tool change from a magazine or the like in conformity with a machining programme (machining centres),

(b) by the automatic use, simultaneously or sequentially, of different unit heads working on a fixed position workpiece (unit construction machines, single station), or

(c) by the automatic transfer of the workpiece to different unit heads (multi-station transfer machines). 5.- For the purposes of heading 84.62, a “slitting line” for flat products is a processing line composed of an uncoiler, a coil flattener, a slitter and a recoiler. A “cut-to-length line” for flat products is a processing line composed of an uncoiler, a coil flattener, and a shear. 6.- (A) For the purposes of heading 84.71, the expression “automatic data processing machines” means machines capable of :

(i) Storing the processing program or programs and at least the data immediately necessary for the execution of the program;

(ii) Being freely programmed in accordance with the requirements of the user;

(iii) Performing arithmetical computations specified by the user; and

(iv) Executing, without human intervention, a processing program which requires them to modify their execution, by logical decision during the processing run. (B) Automatic data processing machines may be in the form of systems consisting of a variable number of separate units. (C) Subject to paragraphs (D) and (E) below, a unit is to be regarded as being part of an automatic data processing system if it meets all of the following conditions:

(i) It is of a kind solely or principally used in an automatic data processing system;

(ii) It is connectable to the central processing unit either directly or through one or more other units; and

(iii) It is able to accept or deliver data in a form (codes or signals) which can be used by the system. Separately presented units of an automatic data processing machine are to be classified in heading 84.71. However, keyboards, X-Y co-ordinate input devices and disk storage units which satisfy the conditions of paragraphs (C) (ii) and (C) (iii) above, are in all cases to be classified as units of heading 84.71. (D) Heading 84.71 does not cover the following when presented separately, even if they meet all of the conditions set forth in Note 6 (C) above :

(i) Printers, copying machines, facsimile machines, whether or not combined; 39 4

(ii) Apparatus for the transmission or reception of voice, images or other data, including apparatus for communication in a wired or wireless network (such as a local or wide area network);

(iii) Loudspeakers and microphones;

(iv) Television cameras, digital cameras and video camera recorders;

(v) Monitors and projectors, not incorporating television reception apparatus. (E) Machines incorporating or working in conjunction with an automatic data processing machine and performing a specific function other than data processing are to be classified in the headings appropriate to their respective functions or, failing that, in residual headings. 7.- Heading 84.82 applies, inter alia, to polished steel balls, the maximum and minimum diameters of which do not differ from the nominal diameter by more than 1% or by more than 0.05 mm, whichever is less. Other steel balls are to be classified in heading 73.26. 8.- A machine which is used for more than one purpose is, for the purposes of classification, to be treated as if its principal purpose were its sole purpose. Subject to Note 2 to this Chapter and Note 3 to Section XVI, a machine the principal purpose of which is not described in any heading or for which no one purpose is the principal purpose is, unless the context otherwise requires, to be classified in heading 84.79. Heading 84.79 also covers machines for making rope or cable (for example, stranding, twisting or cabling machines) from metal wire, textile yarn or any other material or from a combination of such materials. 9.- For the purposes of heading 84.70, the term “pocket-size” applies only to machines the dimensions of which do not exceed 170 mm x 100 mm x 45 mm. 10.- For the purposes of heading 84.85, the expression “additive manufacturing” (also referred to as 3D printing) means the formation of physical objects, based on a digital model, by the successive addition and layering, and consolidation and solidification, of material (for example, metal, plastics or ceramics). Subject to Note 1 to Section XVI and Note 1 to Chapter 84, machines answering to the description in heading 84.85 are to be classified in that heading and in no other heading of the Nomenclature. 11.- (A) Notes 12 (a) and 12 (b) to Chapter 85 also apply with respect to the expressions “semiconductor devices” and “electronic integrated circuits”, respectively, as used in this Note and in heading 84.86. However, for the purposes of this Note and of heading 84.86, the expression “semiconductor devices” also covers photosensitive semiconductor devices and light-emitting diodes(LED). (B) For the purposes of this Note and of heading 84.86, the expression “manufacture of flat panel displays” covers the fabrication of substrates into a flat panel. It does not cover the manufacture of glass or the assembly of printed circuit boards or other electronic 39 5

components onto the flat panel. The expression “flat panel display” does not cover cathode-ray tube technology. (C) Heading 84.86 also includes machines and apparatus solely or principally of a kind used for:

(i) the manufacture or repair of masks and reticles;

(ii) assembling semiconductor devices or electronic integrated circuits;

(iii) lifting, handling, loading or unloading of boules, wafers, semiconductor devices, electronic integrated circuits and flat panel displays. (D) Subject to Note 1 to Section XVI and Note 1 to Chapter 84, machines and apparatus answering to the description in heading 84.86 are to be classified in that heading and in no other heading of the Nomenclature. Subheading Notes. 1.- For the purposes of subheading 8465.20, the term machining centres. applies only to machine-tools for working wood, cork, bone, hard rubber, hard plastics or similar hard materials, which can carry out different types of machining operations by automatic tool change from a magazine or the like in conformity with a machining programme. 2 - For the purposes of subheading 8471.49, the term “systems” means automatic data processing machines whose units satisfy the conditions laid down in Note 6(C) to Chapter 84 and which comprise at least a central processing unit, one input unit (for example, a keyboard or a scanner), and one output unit (for example, a visual display unit or a printer). 3 - For the purposes of subheading 8481.20, the expression “valves for oleohydraulic or pneumatic transmissions” means valves which are used specifically in the transmission of “fluid power” in a hydraulic or pneumatic system, where the energy source is supplied in the form of pressurised fluids (liquid or gas). These valves may be of any type (for example, pressure- reducing type, check type). Subheading 8481.20 takes precedence over all other subheadings of heading 84.81. 4.- Subheading 8482.40 applies only to bearings with cylindrical rollers of a uniform diameter not exceeding 5 mm and having a length which is at least three times the diameter. The ends of the rollers may be rounded.

(1) (2) (3) (4) 84.01 Nuclear reactors; fuel elements (cartridges), non- irradiated, for nuclear reactors; machinery and apparatus for isotopic separation. 8401.1000 - Nuclear reactors 3 39 6

separation, and parts thereof 8401.3000 - Fuel elements (cartridges) non- irradiated 0 (other than central heating hot water boilers capable also of producing low pressure steam); super- heated water boilers. exceeding 45 t per hour: 8402.1110 - - - With a steam production exceeding 45 t but 20 not more than 350 t per hour and 80 kg per cm2 pressure 8402.1130 - - - Heat recovery steam generators (HRSG’s) 20 8402.1200 - - Watertube boilers with a steam production not 20 exceeding 45 t per hour hybrid boilers: 8402.1930 - - - Heat recovery steam generators (HRSG’s) 20 heading 84.02. heading 84.02 or 84.03 (for example, economisers, super- heaters, soot removers, gas recoverers); condensers for steam or other vapour power units. 8404.1000 - Auxiliary plants for use with boilers of heading 11 84.02 or 84.03 39 7

8404.2000 - Condensers for steam or other vapour power 20 units or without their purifiers; acetylene gas generators and similar water process gas generators, with or without their purifiers. 8405.1000 - Producer gas or water gas generators, with or 0 without their purifiers; acetylene gas generators and similar water process gas generators, with or without their purifiers internal combustion piston engines. the propulsion of vehicles of chapter 87: exceeding 250 cc: not exceeding 1,000 cc: 8407.3310 - - - For vehicles of sub-headings 8703.2113, 35 8703.2195, 8703.2240, 8704.3130 and 8704.3190 8407.3400 - - Of a cylinder capacity exceeding 1,000 cc 35 39 8

8407.9020 - - - Of a kind used for the propulsion of vehicles 35 of chapter 87 piston engines (diesel or semi- diesel engines). vehicles of chapter 87: 8408.2010 - - - For agricultural tractors of sub - headings 35 with the engines of heading 84.07 or 84.08. spark-ignition internal combustion piston engines: 8409.9110 - - - Following components for engines as well 35 as of vehicles of heading 87.11;

(1) Cylinders

(2) Cylinder Blocks

(3) Cylinder Liners

(4) Crank case and crank case covers

(5) Cylinder head covers

(6) Piston

(7) Sprocket Cam

(8) Cylinder head upto 70 cc 8409.9120 - - - Following parts of engines for vehicles of 35 Chapter 87: well as of motor cars of heading 87.03 (not exceeding 800cc) and vehicles of sub-headings 8703.2113, 8703.2195, 8703.2240, 8704.3130 and 8704.3190 as well as of motor cars of heading 87.03 (not exceeding 800cc) and vehicles of sub-heading 8703.2113, 8703.2195, 8703.2240, 8704.3130 and 8704.3190 39 9

motor cars of heading 87.03 (not exceeding 1200cc) and vehicles of sub-heading 8703.2113, 8703.2195, 8703.2240, 8704.3130 and 8704.3190 automotive engines as well as of motor cars of heading 87.03 and vehicles of sub-headings 8703.2113, 8703.2193, 8703.2195, 8703.2240, 8704.3130 and 8704.3190 automotive engines as well as of motor cars of heading 87.03 and vehicles of sub-heading 8703.2113, 8703.2195, 8703.2240, 8704.3130 and 8704.3190 of motor cars of heading 87.03 (not exceeding 1200cc) and vehicles of sub-headings 8703.2113, 8703.2193, 8703.2195, 8703.2240, 8704.3130 and 8704.3190 as of motor cars of heading 87.03 (not exceeding 800cc) and vehicles of sub-headings 8703.2113, 8703.2193, 8703.2195, 8703.2240, 8704.3130 and 8704.3190

(8) Pipe water outlet / inlet for engines as well as of motor cars of heading 87.03 (not exceeding 1200cc) Chapter 87

(1) Rings and pistons

(2) Cylinder Heads

(3) Inlet or exhaust valves 8409.9140 - - - Other parts of engines for vehicles of 35 Chapter 87 8409.9191 - - - -CNG kits for vehicles of Chapter 87 35 8409.9192 - - - -Parts for gas engine of heading 8407.9010 3 40 0

8409.9910 - - - Following parts of engines for vehicles of 35 chapter 87;

(1) Rings & Pistons

(2) Cylinders

(3) Cylinder Blocks

(4) Cylinder Heads

(5) Cylinder Liners 8409.9920 - - - Following other parts of engines for vehicles 35 of Chapter 87: tractors of sub - headings 8701.9220 and plate/ cover, scoop / lube oil reservoir, oil pan / sump with base, bracket rocker shaft, with or without support, tappet cover, timing case, Hub for idler gear and timing cover for agricultural tractors of sub - headings 8701.9220 and 8701.9320 (excluding 4x4 tractors) rocker arm for agricultural tractors (upto 60 kW) of sub - headings 8701.9220 and 8701.9320 connecting rod for agricultural tractors (upto 41 kW)of sub - headings 8701.9220 and (upto 41kW) of sub - headings 8701.9220 and 8409.9930 - - - Other for engine of motor cars and vehicles 35 8409.9991 - - - -CNG kits for vehicles of Chapter 87 35 regulators therefor. exceeding 10,000 kW 40 1

turbines. 8412.9010 - - - For machines of heading 8412.3900 and 0 8412.8010 8412.2100, 8412.2900 & 8412.3100 a measuring device; liquid elevators. measuring device: 8413.1100 - - Pumps for dispensing fuel or lubricants, of the 11 type used in filling-stations or in garages 40 2

8413.1910 - - - Pumps for dispensing chemicals, fitted with 0 sensor 8413.2000 - Hand pumps, other than those of subheading 16 8413.11 or 8413.19 internal combustion piston engines: 8413.3010 - - - Diesel fuel injection pumps for vehicles of 35 Chapter 87 8413.3020 - - - Following parts for Vehicles of sub - 35 headings 8701.9220 and 8701.9320:

(1) Oil pump assembly (2) Water pump for internal combustion piston engines 8413.3030 - - - Following parts of vehicles of Chapter 87; 35

(1) Oil pump assembly for motor cars of heading 87.03 (not exceeding 800cc) and vehicles of sub-headings 8703.2113, 8703.2195, 8703.2240, 8704.3130 and 8704.3190 (2) Water pump for internal combustion piston engines for motor cars of heading 87.03 and vehicles of sub-heading 8703.2113, 8703.2195, 8703.2240, 8704.3130 and 8704.3190 8413.3040 - - - Oil pump for vehicles of heading 87.11 35 8413.3050 - - - Other for the vehicles of chapter 87 35 8413.5000 - Other reciprocating positive displacement 20 pumps 8413.7011 - - - - Submersible pumps having 5 to 10 inches 11 diameters 40 3

8413.9120 - - - Stainless steel fabricated laser welded 0 chamber for pump bowl assembly 8413.9130 - - - Other parts for machines of headings 8413.1910, 0 8413.4000, 8413.7011, 8413.6011, 8413.6019 and 8413.6090 8413.1100 8413.9150 - - - Plunger and other pumps parts for the 35 vehicles of chapter 87 compressors and fans; ventilating or recycling hoods incorporating a fan, whether or not fitted with filters; gas-tight biological safety cabinets, whether or not fitted with filters. equipment: chassis for towing - - Table, floor, wall, window, ceiling or roof fans, with a self-contained electric motor of an output not exceeding 125 W: 8414.5910 - - - Blowers including portable type with self 20 contained electric motor 8414.6000 - Hoods having a maximum horizontal side not 20 exceeding 120 cm 40 4

8414.9010 - - - Of machines of heading 8414.1000 and 0 8414.3010 motor- driven fan and elements for changing the temperature and humidity, including those machines in which the humidity cannot be separately regulated. wall, ceiling or floor, self-contained or ““split- system””: inner and outer unit whether or not imported separately: capacity and above: 8415.2010 - - - For motor cars of heading 87.03 and 35 vehicles of sub-headings 8703.2113, 8703.2193, 8703.2195, 8703.2240 and 8704.3130 40 5

for reversal of the cooling/heat cycle (reversible heat pumps): purposes 8415.9091 - - - - For use with air conditioning machines of 35 PCT headings 8415.2010 and 8415.2090 pulverised solid fuel or for gas; mechanical stokers, including their mechanical grates, mechanical ash dischargers and similar appliances. 8416.2000 - Other furnace burners, including combination 0 burners 8416.3000 - Mechanical stokers, including their mechanical 0 grates, mechanical ash dischargers and similar appliances including incinerators, non- electric. other heat- treatment of ores, pyrites or of metals: 40 6

refrigerating or freezing equipment, electric or other; heat pumps other than air conditioning machines of heading 84.15. separate external doors or drawers, or combinations thereof capacity: l capacity: 8418.5000 - Other furniture (chests, cabinets, display 20 counters, show- cases and the like) for storage and display, incorporating refrigerating or freezing equipment. pumps: 8418.6100 - - Heat pumps other than air conditioning 20 machines of heading 84.15. 8418.6910 - - - Milk chillers above 3000 litre capacity 11 8418.6920 - - - Refrigerating machines with engine fitted on 11 a common base for refrigerator containers 40 7

8418.6940 - - - Refrigerated out door cabinet designed for 20 insertion of electric and electronic apparatus 8418.9100 - - Furniture designed to receive refrigerating or 20 freezing equipment 8418.9910 - - - Evaporators (roll bond / fin / tube on plate 0 types) whether or not electrically heated (excluding furnaces, ovens and other equipment of heading 85.14), for the treatment of materials by a process involving a change of temperature such as heating, cooking, roasting, distilling, rectifying, sterilising, pasteurising, steaming, drying, evaporating, vaporising, condensing or cooling, other than machinery or plant of a kind used for domestic purposes; instantaneous or storage water heaters, non- electric. electric: 8419.2000 - Medical, surgical or laboratory sterilisers 0 8419.3300 - - Lyophilisation apparatus, freeze drying units 0 and spray dryers paperboard 40 8

8419.8100 - - For making hot drinks or for cooking or 20 heating food 8419.3100, 8419.3200, 8419.3900 & 8419.6000 8419.9020 - - - Of machine of heading 8419.4000 and 16 8419.5000 than for metals or glass, and cylinders therefor. filtering or purifying machinery and apparatus, for liquids or gases. for liquids: 8421.2200 - - For filtering or purifying beverages other than 16 water engines: 8421.2310 - - - For motor cars of heading 87.03, and 35 vehicles of sub-headings 8703.2113, 8703.2195, 8703.2240, 8704.3130, 8704.3190, 8703.3225 and vehicles of heading 87.11 (other than foam type) 40 9

8421.2320 - - - For vehicles of sub - headings 8701.9220 35 and 8701.9320 for gases: engines: 8421.3110 - - - For motor cars of heading 87.03 ( not 35 exceeding 800cc), vehicles of sub-headings 8703.2113, 8703.2115, 8703.2193, 8703.2195, 8703.2240, 8703.3225, 8704.2190, 8704.3130, 8704.3150, 8704.3190 and vehicles of heading 87.11 (other than foam type) 8421.3200 - - Catalytic converters or particulate filters, 20 whether or not combined, for purifying or filtering exhaust gases from internal combustion engines 8421.3910 - - - Filter driers used with non-CFC refrigerant 0 gases 8421.3920 - - - Filter driers used with CFC refrigerant gases 1 1 8421.1900 8421.3920 & 8421.3930 41 0

cleaning or drying bottles or other containers; machinery for filling, closing, sealing or labelling bottles, cans, boxes, bags or other containers; machinery for capsuling bottles, jars, tubes and similar containers; other packing or wrapping machinery (including heat- shrink wrapping machinery); machinery for aerating beverages. 8422.2000 - Machinery for cleaning or drying bottles or 3 other containers 8422.3000 - Machinery for filling, closing, sealing, or 3 labelling bottles, cans, boxes, bags or other containers; machinery for capsuling bottles, jars, tubes and similar containers; machinery for aerating beverages (including heat- shrink wrapping machinery) a sensitivity of 5 cg or better), including weight operated counting or checking machines; weighing machine weights of all kinds. 8423.1000 - Personal weighing machines, including baby 0 scales; household scales 8423.2000 - Scales for continuous weighing of goods on 0 conveyors discharging a predetermined weight of material into a bag or container, including hopper scales exceeding 30 kg exceeding 30 kg but not exceeding 5,000 kg 8423.9000 - Weighing machine weights of all kinds; parts of 0 weighing machinery 41 1

operated) for projecting, dispersing or spraying liquids or powders; fire extinguishers, whether or not charged; spray guns and similar appliances; steam or sand blasting machines and similar jet projecting machines. 8424.1000 - Fire extinguishers, whether or not charged 20 8424.3000 - Steam or sand blasting machines and similar 0 jet projecting machines 8424.3000, 8424.4100, 8424.4900 & 8424.8200 hoists; winches and capstans; jacks. or hoists of a kind used for raising vehicles: vehicles: 8425.4100 - - Built-in jacking systems of a type used in 0 garages cranes; mobile lifting frames, straddle carriers and works trucks fitted with a crane. 41 2

gantry cranes, bridge cranes, mobile lifting frames and straddle carriers: carriers: 8426.9100 - - Designed for mounting on road vehicles 11 with lifting or handling equipment. 8427.1000 - Self- propelled trucks powered by an electric 0 motor machinery (for example, lifts, escalators, conveyors, teleferics). conveyors, for goods or materials: 41 3

8428.6000 - Teleferics, chair- lifts, ski- draglines; traction 0 mechanisms for funiculars 8428.9010 - - - Hydraulic lift assembly / lift body (other than 35 electronically controlled) for agricultural tractors of sub - headings 8701.9220 and 8701.9320 8428.9020 - - - Hydraulic lift assembly / lift body (other than 35 electronically controlled)for other vehicles graders, levellers, scrapers, mechanical shovels, excavators, shovel loaders, tamping machines and road rollers. loaders: superstructure excavating, tamping, compacting, extracting or boring machinery, for earth, minerals or ores; pile- drivers and pile- extractors; snow- ploughs and snow- blowers. 41 4

with the machinery of headings 84.25 to 84.30. 8431.4300 - - Parts for boring or sinking machinery of 0 subheading 8430.41 or 8430.49 machinery for soil preparation or cultivation; lawn or sports- ground rollers. hoes: transplanters 41 5

straw or fodder balers; grass or hay mowers; machines for cleaning, sorting or grading eggs, fruit or other agricultural produce, other than machinery of heading 84.37. 8433.1100 - - Powered, with the cutting device rotating in a 0 horizontal plane 8433.2000 - Other mowers, including cutters bars for tractor 0 mounting 8433.4000 - Straw or fodder balers, including pick- up 0 balers machinery: 8433.6000 - Machines for cleaning, sorting or grading eggs, 0 fruit or other agricultural produce used in the manufacture of wine, cider, fruit juices or similar beverages. poultry- keeping or bee- keeping machinery, including germination plant fitted with mechanical or thermal equipment; poultry incubators and brooders. 8436.1000 - Machinery for preparing animal feeding stuffs 0 and brooders: 41 6

8436.9100 - - Of poultry-keeping machinery or poultry 0 incubators and brooders seed, grain or dried leguminous vegetables; machinery used in the milling industry or for the working of cereals or dried leguminous vegetables, other than farm- type machinery. 8437.1000 - Machines for cleaning, sorting or grading seed, 0 grain or dried leguminous vegetables elsewhere in this Chapter, for the industrial preparation or manufacture of food or drink, other than machinery for the extraction or preparation of animal or fixed vegetable or microbial fats or oils. manufacture of macaroni, spaghetti or similar products confectionery, cocoa or chocolate poultry 8438.6000 - Machinery for the preparation of fruits, nuts or 0 vegetables 8438.9010 - - - Of machines of heading 8438.3000 and 11 8438.4000 41 7

cellulosic material or for making or finishing paper or paperboard. 8439.1000 - Machinery for making pulp of fibrous cellulosic 0 material 8439.3000 - Machinery for finishing paper or paperboard 0 8439.9100 - - Of machinery for making pulp of fibrous 0 cellulosic material sewing machines. paper or paperboard, including cutting machines of all kinds. 8441.2000 - Machines for making bags, sacks or envelopes 11 8441.3000 - Machines for making cartons, boxes, cases, 11 tubes, drums or similar containers, other than by moulding 8441.4000 - Machines for moulding articles in paper pulp, 0 paper or paperboard 8441.4000 than the machines of headings 84.56 to 84.65), for preparing or making plates, cylinders or other printing components; plates, cylinders and other printing components; plates, cylinders and lithographic stones, prepared for printing purposes (for example, planed, grained or polished). 8442.4000 - Parts of the foregoing machinery, apparatus or 0 equipment 41 8

components; plates, cylinders and lithographic stones, prepared for printing purposes (for example, planed, grained or polished). means of plates, cylinders and other printing components of heading 84.42; other printers, copying machines and facsimile machines, whether or not combined; parts and accessories thereof. of plates, cylinders and other printing components of heading 84.42 : 8443.1200 - - Offset printing machinery, sheet-fed, office 0 type (using sheets with one side not exceeding 22 cm and the other side not exceeding 36 cm in the unfolded state) 8443.1400 - - Letterpress printing machinery, reel fed, 0 excluding flexographic printing 8443.1500 - - Letterpress printing machinery, other than 0 reel fed, excluding flexographic printing design or colour: facsimile machines, whether or not combined : 8443.3100 - - Machines which perform two or more of the 3 functions of printing, copying or facsimile transmission, capable of connecting to an automatic data processing machine or to a network 41 9

data processing machine or to a network: 8443.9100 - - Parts and accessories of printing machinery 3 used for printing by means of plates, cylinders and other printing components of heading 84.42 8443.9910 - - - Automatic documents feeders of copying 3 machines 8443.9950 - - - Toner and ink cartridges for computer 3 printers excluding disposable type 8444.0000 Machines for extruding, drawing, texturing or 0 cutting man- made textile materials. spinning, doubling or twisting machines and other machinery for producing textile yarns; textile reeling or winding (including weft- winding) machines and machines for preparing textile yarns for use on the machines of heading 84.46 or 84.47. 42 0

reeling machines: 8446.1000 - For weaving fabrics of a width not exceeding 16 30cm cm, shuttle type: 8446.3000 - For weaving fabrics of a width exceeding 30 0 cm, shuttleless type and machines for making gimped yarn, tulle, lace, embroidery, trimmings, braid or net and machines for tufting. 8447.1100 - - With cylinder diameter not exceeding 165 mm 0 8447.1200 - - With cylinder diameter exceeding 165 mm 0 machines heading 84.44, 84.45, 84.46 or 84.47 (for example, dobbies, Jacquards, automatic stop motions, shuttle changing mechanisms); parts and accessories suitable for use solely or principally with the machines of this heading or of heading 84.44, 84.45, 84.46 or 84.47 (for example, spindles and spindle flyers, card clothing, combs, extruding nipples, shuttles, healds and heald- frames, hosiery needles). 84.44, 84.45, 84.46 or 84.47: 42 1

copying, punching or assembling machines for use therewith 8448.2000 - Parts and accessories of machines of heading 0 84.44 or of their auxiliary machinery 84.45 or of their auxiliary machinery: 8448.3200 - - Of machines for preparing textile fibres, other 0 than card clothing ring travellers: (looms) or of their auxiliary machinery: 84.47 or of their auxiliary machinery: 8448.5100 - - Sinkers, needles and other articles used in 0 forming stitches 8449.0000 Machinery for the manufacture or finishing of 0 felt or nonwovens in the piece or in shapes, including machinery for making felt hats; blocks for making hats. machines, including machines which both wash and dry. exceeding 10 kg: 42 2

- Other machines, with built-in centrifugal drier: exceeding 10 kg: 84.50) for washing, cleaning, wringing, drying, ironing, pressing (including fusing presses), bleaching, dyeing, dressing, finishing, coating or impregnating textile yarns, fabrics or made up textile articles and machines for applying the paste to the base fabric or other support used in the manufacture of floor coverings such as linoleum; machines for reeling, unreeling, folding, cutting or pinking textile fabrics. 8451.2100 - - Each of a dry linen capacity not exceeding 10 0 kg 8451.3000 - Ironing machines and presses (including fusing 0 presses) 8451.5000 - Machines for reeling, unreeling, folding, cutting 0 or pinking textile fabrics 42 3

machines of heading 84.40; Furniture, bases and covers specially designed for sewing machines; sewing machine needles. machines and parts thereof; other parts of sewing machines: 8452.9020 - - - Furniture, bases and covers for sewing 11 machines and parts thereof 8452.9030 - - - Parts of machine of heading 8452.1090 11 hides, skins or leather or for making or repairing footwear or other articles of hides, skins or leather, other than sewing machines. 8453.1000 - Machinery for preparing, tanning or working 0 hides, skins or leather 8453.2000 - Machinery for making or repairing footwear 0 machines, of a kind used in metallurgy or in metal foundries. 42 4

8455.3010 - - - Cast iron rolls of a diameter not exceeding 0 91.44 cm (36“) removal of material, by laser or other light or photon beam, ultrasonic, electro- discharge, electro- chemical, electron beam, ionic- beam or plasma arc processes; water- jet cutting machines. beam processes: removal of material, by laser in the production of semiconductor wafers processes: removal of material, by other light or photon beam in the production of semiconductor wafers semiconductor materials semiconductor wafers machines (single station) and multi- station transfer machines, for working metal. 8457.2000 - Unit construction machines (single station) 0 42 5

removing metal. machines) for drilling, boring, milling, threading or tapping by removing metal, other than lathes (including turning centres) of heading 84.58. 8459.2910 - - - Drilling machines with drilling capacity upto 3 62 mm in cast iron and 50 mm in steel 8459.3910 - - - Vertical copy boring and milling machine 3 with drilling capacity in steel upto 25 mm 8459.5910 - - - Horizontal,vertical or universal versions with 0 longitudnal traverser upto 810 mm and table size upto 1300 x 300 mm 42 6

8459.6910 - - - Vertical turret(Bridgeport type) milling 3 machine with long travel 750 mm, vertical travel 400 mm and cross travel 300 mm 8459.6920 - - - Universal engraving machine with clamping 3 area 500 x 200 mm with pantograph ratio from 1:1 to 1:50 grinding, honing, lapping, polishing or otherwise finishing metal or cermets by means of grinding stones, abrasives or polishing products, other than gear cutting, gear grinding or gear finishing machines of heading 84.61. 8460.2200 - -Centreless grinding machines, numerically 3 controlled numerically controlled broaching, gear cutting, gear grinding or gear finishing, sawing, cutting- off and other machine- tools working by removing metal or cermets, not elsewhere specified or included. exceeding 45 cm 42 7

8461.4000 - Gear cutting, gear grinding or gear finishing 0 machines 8461.5010 - - - High speed hacksaw machines of cutting 0 diameter not exceeding 17.5cm or with blades of length not exceeding 45 cm working metal by forging, hammering or die forging (excluding rolling mills); machine- tools (including presses, slitting lines and cut-to-length lines) for working metal by bending, folding, straightening, flattening, shearing, punching, notching or nibbling (excluding draw-benches); presses for working metal or metal carbides, not specified above. (including presses) and Hot hammers machines (including press brakes) for flat products : 8462.2500 - - Numerically controlled roll forming machines 3 8462.2600 - - Other Numerically controlled Bending, folding, 3 straightening or flattening machines shearing machines (excluding presses) for flat products, other than combined punching and shearing machines : 8462.3300 - - Numerically controlled shearing machines 3 42 8

(excluding presses) for flat products including combined punching and shearing machines: and bar (excluding presses) : 8462.6110 - - - Of pressure not exceeding 60.963 metric 11 tons cermets, without removing material. 8463.1000 - Draw- benches for bars, tubes profiles, wire or 0 the like concrete, asbestos- cement or like mineral materials or for cold working glass. nailing, stapling, glueing or otherwise assembling) for working wood, cork, bone, hard rubber, hard plastics or similar hard materials. 8465.1000 - Machines which can carry out different types of 0 machining operations without tool change between such operations 42 9

8465.9110 - - - Hacksaw machines with blades of length not 3 exceeding 45.7cm 8465.9200 - - Planing, milling or moulding (by cutting) 0 machines 8465.9300 - - Grinding, sanding or polishing machines 0 or principally with the machines of headings 84.56 to 84.65, including work or tool holders, self- opening dieheads, dividing heads and other special attachments for the machines; tool holders for any type of tool for working in the hand. 8466.3000 - Dividing heads and other special attachments 0 for machines 8458.9900, 8459.2910, 8459.3910, 8459.5910, 8459.6910, 8459.7090, 8460.9010, 8461.2010, 8459.6920 & 8461.5010 8462.9110 & 8465.9110 hydraulic or with self- contained electric or non- electric motor. 43 0

percussion) brazing or welding, whether or not capable of cutting, other than those of heading 85.15; gas- operated surface tempering machines and appliances. 8468.2000 - Other gas- operated machinery and apparatus 0 recording, reproducing and displaying machines with calculating functions; accounting machines, postage- franking machines, ticket- issuing machines and similar machines, incorporating a calculating device; cash registers. 8470.1000 - Electronic calculators capable of operation 3 without an external source of electric power and pocket- size data recording, reproducing and displaying machines with calculating functions 43 1

units thereof; magnetic or optical readers, machines for transcribing data onto data media in coded form and machines for processing such data, not elsewhere specified or included. weighing not more than 10 kg, consisting of at least a central processing unit, a keyboard and a display: 8471.3010 - - - Laptop computers, notebooks whether or 3 not incorporating multi media kit central processing unit and an input and output unit, whether or not combined: 8471.4900 - - Other, presented in the form of systems 3 8471.5000 - Processing units other than those of sub- 3 heading 8471.41 or 8471.49, whether or not containing in the same housing one or two of the following types of unit: storage units, input units, output units storage units in the same housing: 8471.7060 - - - Removable or exchangeable disc drives 3 machines: 43 2

hectograph or stencil duplicating machines, addressing machines, automatic banknote dispensers, coin- sorting machines, coin- counting or wrapping machines, pencil- sharpening machines, perforating or stapling machines). 8472.3000 - Machines for sorting or folding mail or for 3 inserting mail in envelopes or bands, machines for opening, closing or sealing mail and machines for affixing or cancelling postage stamps carrying cases and the like) suitable for use solely or principally with machines of headings 84.70 to 84.72. heading 84.70: 8473.2100 - - Of the electronic calculating machines of 3 subheading 8470.10, 8470.21 or 8470.29 heading 84.71: 8473.3010 - - - Casings (with power supply) for computers 3 heading 84.72 8473.5000 - Parts and accessories equally suitable for use 3 with the machines of two or more of the headings 84.70 to 84.72 43 3

washing, crushing, grinding, mixing or kneading earth, stone, ores or other mineral substances, in solid (including powder or paste) form; machinery for agglomerating, shaping or moulding solid mineral fuels, ceramic paste, unhardened cements, plastering materials or other mineral products in powder or paste form; machines for forming foundry moulds of sand. machines: bitumen: 8474.8010 - - - Hydraulic press for ceramic industry of 0 capacity exceeding 80 tons 8474.3120, 8474.3210, 8474.3290, 8474.3910 & 8474.8010 8474.2090, 8474.3110, 8474.3130, 8474.3190 & 8474.8090 43 4

electronic lamps, tubes or valves or flashbulbs, in glass envelopes; machines for manufacturing or hot working glass or glassware. 8475.1000 - Machines for assembling electric or electronic 0 lamps, tubes or valves or flashbulbs, in glass envelopes glass or glassware: preforms thereof example, postage stamp, cigarette, food or beverage machines), including money- changing machines. 8476.2100 - - Incorporating heating or refrigerating devices 11 8476.8100 - - Incorporating heating or refrigerating devices 11 for the manufacture of products from these materials, not specified or included elsewhere in this Chapter. 8477.3010 - - - Of capacity not exceeding 0.22 litres 0 thermoforming machines: 8477.4010 - - - Of capacity not exceeding 0.228 litres 0 forming: 8477.5100 - - For moulding or retreading pneumatic tyres or 0 for moulding or otherwise forming inner tubes 43 5

tobacco, not specified or included elsewhere in this Chapter. individual functions, not specified or included elsewhere in this Chapter. - Machinery for public works, building or the like: 8479.2000 - Machinery for the extraction or preparation of 0 animal or fixed vegetable or microbial fats or oils 8479.3000 - Presses for the manufacture of particle board 0 or fibre building board of wood or other ligneous materials and other machinery for treating wood or cork 8479.5000 - Industrial robots, not elsewhere specified or 0 included 8479.8100 - - for treating metal, including electric wire coil- 0 winders screening, sifting, homogenising, emulsifying or stirring machines: 8479.8910 - - - Eyeleting, fastening and thread sucking 0 machines 8479.8920 - - - Automatic machines for attaching rivets, 0 metal buttons, eyelets etc on garments. 43 6

8479.6000, 8479.8210, 8479.8230 & 8479. 8290 bases; moulding patterns; moulds for metal (other than ingot moulds), metal carbides, glass, mineral materials, rubber or plastics. for pipes, boiler shells, tanks, vats or the like, including pressure- reducing valves and thermostatically controlled valves. transmissions 8481.8010 - - - Cock for fuel tank for agricultural tractors of 35 sub - headings 8701.9220 and 8701.9320 8481.8020 - - - Cock for fuel tank for vehicles of heading 35 87.11 8481.8030 - - - Other cocks for motor cars and vehicles 35 43 7

8482.2000 - Tapered roller bearings, including cone and 11 tapered roller assemblies 8482.4000 - Needle roller bearings, including cage and 11 Needle roller assemblies 8482.5000 - Other cylindrical roller bearings, including cage 11 and roller assemblies 8482.8000 - Other, including combined ball/ roller bearings 11 and crank shafts) and cranks; bearing housings and plain shaft bearings; gears and gearing; ball or roller screws; gear boxes and other speed changers, including torque converters; flywheels and pulleys, including pulley blocks; clutches and shaft couplings (including universal joints). crank shafts) and cranks: 8483.1011 - - - - Following components for agricultural 35 tractors of sub - headings 8701.9220 and 8701.9320: 43 8

8483.1012 - - - - Shaft for rocker arm, shaft worm, spindle 35 shaft complete gear, spindle for cam guide sprocket and crank shaft for vehicles of heading 87.11 8483.1013 - - - - Gear shift assembly complete, shaft 35 assembly kick starter for vehicle of heading 87.11 8483.2000 - Bearing housings, incorporating ball or roller 16 bearings roller bearings; plain shaft bearings: 8483.3010 - - - Plain shaft bearing and bushing for the 35 vehicles of chapter 87 8483.3020 - - - Other plain shaft bearings and bushings 20 chain sprockets and other transmission elements presented separately; ball or roller screws; gear boxes and other speed changers, including torque converters: 8483.4011 - - - - Following components for agricultural 35 tractors of sub - headings 8701.9220 and 43 9

upto 41 kW) for PTO kW) only) 8483.4012 - - - - Gears (C1, C2, C3, C4, M2, M3, M4) for 35 vehicles of heading 87.11 8483.5010 - - - (1) Flywheels (without built-in gear ring) for 35 motor cars of heading 87.03 and vehicles of sub- headings 8703.2113, 8703.2193, 8703.2195, 8703.2240, 8704.3130 and 8704.3190; Fly wheels for vehicles of heading 87.11

(2) Pulley for crank shaft for motor cars of heading 8703 (not exceeding 1200cc) and vehicles of sub-headings 8703.2113, 8703.2193, 8703.2195, 8703.2240, 8704.3130 and 8704.3190; Fly wheels for vehicles of heading 87.11

(3) Pullys and pulley blocks for vehicles of heading 87.11 44 0

8483.5020 - - - (1) Fly wheels (without built-in gear ring) for 35 vehicles of heading 87.02 and sub-headings 8701.2020, 8701.2040, 8701.2090, 8701.9220, 8701.9320, 8704.2219, 8704.2299 and 8704.2390

(2) Fan pulley for vehicles of heading 87.02 and sub-heading 8701.2020, 8701.2040, 8701.2090, 8704.2299 and 8704.2390

(3) Pulleys for crank shaft, alternator and water pump for agricultural tractors of sub - headings 8483.5030 - - - Other for engine of motor cars and vehicles 35 universal joints): 8483.6091 - - - -Shaft coupling (including Universal Joints) 35 for vehicles of heading 87.11 transmission elements presented separately; parts: 8483.9010 - - - Following components for agricultural 35 tractors of sub - headings 8701.9220 and 8701.9320: 8483.9030 - - - Other for motor cars and vehicles 35 44 1

combined with other material or of two or more layers of metal; sets or assortments of gaskets and similar joints, dissimilar in composition, put up in pouches, envelopes or similar packings; mechanical seals. combined with other material or of two or more layers of metal: 8484.1021 - - - - Gaskets and joints for agricultural tractors 35 of sub - headings 8701.9220 and 8701.9320 (excluding 4x4 tractors) 8484.1022 - - - - Gaskets for water pump, inlet pipe and 35 cylinder block plate for vehicles of heading 8703.2193 8484.2010 - - - For use with the machines/ components of 35 vehicles of chapter 87 8485.3000 - By plaster, cement, ceramics or glass deposit 16 solely or principally for the manufacture of semiconductor boules or wafers, semiconductor devices, electronic integrated circuits or flat panel displays; machines and apparatus specified in Note 11 (C) to this Chapter; parts and accessories. 8486.1000 - Machines and apparatus for the manufacture 0 of boules or wafers 8486.2000 - Machines and apparatus for the manufacture 0 of semiconductor devices or of electronic integrated circuits 44 2

8486.3000 - Machines and apparatus for the manufacture 0 of flat panel displays 8486.4000 - Machines and apparatus specified in Note 11 0 (C) to this Chapter connectors, insulators, coils, contacts or other electrical features, not specified or included elsewhere in this Chapter. 8487.1000 - Ships’ or boats’ propellers and blades therefor 0 8487.9010 - - - Oil seals for vehicles of chapter 87 35

Chapter 85

Electrical machinery and equipment and parts thereof; sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articles

(a) Electrically warmed blankets, bed pads, foot-muffs or the like; electrically warmed clothing, footwear or ear pads or other electrically

(d) Vacuum apparatus of a kind used in medical, surgical, dental or veterinary sciences (heading 90.18); or 2.- Headings 85.01 to 85.04 do not apply to goods described in heading 85.11, However, metal tank mercury arc rectifiers remain classified in heading 85.04.

3 - For the purposes of heading 85.07, the expression “electric accumulators” includes those presented with ancillary components which contribute to the accumulator’s function of storing and supplying energy or protect it from damage, such as electrical connectors, temperature control devices (for example, thermistors) and circuit protection devices. They may also include a portion of the protective housing of the goods in which they are to be used.

4.- Heading 85.09 covers only the following electro-mechanical machines of the kind commonly used for domestic purposes: 44 3

(a) Floor polishers, food grinders and mixers, and fruit or vegetable juice extractors, of any weight;

(b) Other machines provided the weight of such machines does not exceed 20 kg. The heading does not, however, apply to fans or ventilating or recycling hoods incorporating a fan, whether or not fitted with filters (heading 84.14), centrifugal clothes-dryers (heading 84.21), dish washing machines (heading 84.22), household washing machines (heading 84.50), roller or other ironing machines (heading 84.20 or 84.51), sewing machines (heading 84.52), electric scissors (heading 84.67) or to electro-thermic appliances (heading 85.16). 5.- For the purposes of heading 85.17, the term “smartphones” means telephones for cellular networks, equipped with a mobile operating system designed to perform the functions of an automatic data processing machine such as downloading and running multiple applications simultaneously, including third-party applications, and whether or not integrating other features such as digital cameras and navigational aid systems. 6.- For the purposes of heading 85.23 :

(a) “Solid-state non-volatile storage devices” (for example, “flash memory cards” or “flash electronic storage cards”) are storage devices with a connecting socket, comprising in the same housing one or more flash memories (for example, “FLASH E²PROM”) in the form of integrated circuits mounted on a printed circuit board. They may include a controller in the form of an integrated circuit and discrete passive components, such as capacitors and resistors;

(b) The term “smart cards” means cards which have embedded in them one or more electronic integrated circuits (a microprocessor, random access memory (RAM) or read-only memory (ROM)) in the form of chips. These cards may contain contacts, a magnetic stripe or an embedded antenna but do not contain any other active or passive circuit elements. 7.- For the purposes of heading 85.24, “flat panel display modules” refer to devices or apparatus for the display of information, equipped at a minimum with a display screen, which are designed to be incorporated into articles of other headings prior to use. Display screens for flat panel display modules include, but are not limited to, those which are flat, curved, flexible, foldable or stretchable in form. Flat panel display modules may incorporate additional elements, including those necessary for receiving video signals and the allocation of those signals to pixels on the display. However, heading 85.24 does not include display modules which are equipped with components for converting video signals (e.g., a scaler IC, decoder IC or application processer) or have otherwise assumed the character of goods of other headings. For the classification of flat panel display modules defined in this Note, heading 85.24 shall take precedence over any other heading in the Nomenclature. 44 4

8.- For the purposes of heading 85.34 “printed circuits” are circuits obtained by forming on an insulating base, by any printing process (for example, embossing, plating-up, etching) or by the “film circuit” technique, conductor elements, contacts or other printed components (for example, inductances, resistors, capacitors) alone or interconnected according to a pre-established pattern, other than elements which can produce, rectify, modulate or amplify an electrical signal (for example, semiconductor elements). The expression “printed circuits” does not cover circuits combined with elements other than those obtained during the printing process, nor does it cover individual, discrete resistors, capacitors or inductances. Printed circuits may, however, be fitted with non-printed connecting elements. Thin- or thick-film circuits comprising passive and active elements obtained during the same technological process are to be classified in heading 85.42. 9.- For the purpose of heading 85.36, “connectors for optical fibres, optical fibre bundles or cables” means connectors that simply mechanically align optical fibres end to end in a digital line system. They perform no other function, such as the amplification, regeneration or modification of a signal. 10.- Heading 85.37 does not include cordless infrared devices for the remote control of television receivers or other electrical equipment (heading 85.43). 11.- For the purposes of heading 85.39, the expression “light-emitting diode (LED) light sources” covers :

(a) “Light-emitting diode (LED) modules” which are electrical light sources based on light-emitting diodes (LED) arranged in electrical circuits and containing further elements like electrical, mechanical, thermal or optical elements. They also contain discrete active elements, discrete passive elements, or articles of heading 85.36 or 85.42 for the purposes of providing power supply or power control. Light-emitting diode (LED) modules do not have a cap designed to allow easy installation or replacement in a luminaire and ensure mechanical and electrical contact.

(b) “Light-emitting diode (LED) lamps” which are electrical light sources containing one or more LED modules containing further elements like electrical, mechanical, thermal or optical elements. The distinction between light-emitting diode (LED) modules and light-emitting diode (LED) lamps is that lamps have a cap designed to allow easy installation or replacement in a luminaire and ensure mechanical and electrical contact. 12.- For the purposes of headings 85.41 and 85.42 :

(a) (i) “Semiconductor devices” are semiconductor devices the operation of which depends on variations in resistivity on the application of an electric field or semiconductor-based transducers. Semiconductor devices may also include assembly of plural elements, whether or not equipped with active and passive device ancillary functions. “Semiconductor-based transducers” are, for the purposes of this definition, semiconductor based sensors, semiconductor-based 44 5

actuators, semiconductor-based resonators and semiconductor-based oscillators, which are types of discrete semiconductor-based devices, which perform an intrinsic function, which are able to convert any kind of physical or chemical phenomena or an action into an electrical signal or an electrical signal into any type of physical phenomenon or an action. All the elements in semiconductor-based transducers are indivisibly combined, and may also include necessary materials indivisibly attached, that enable their construction or function. The following expressions mean :

(1) “Semiconductor-based” means built or manufactured on a semiconductor substrate or made of semiconductor materials, manufactured by semiconductor technology, in which the semiconductor substrate or material plays a critical and unreplaceable role of transducer function and performance, and the operation of which is based on semiconductor properties including physical, electrical, chemical and optical properties.

(2) “Physical or chemical phenomena” relate to phenomena, such as pressure, acoustic waves, acceleration, vibration, movement, orientation, strain, magnetic field strength, electric field strength, light, radioactivity, humidity, flow, chemicals concentration, etc.

(3) “Semiconductor-based sensor” is a type of semiconductor device, which consists of microelectronic or mechanical structures that are created in the mass or on the surface of a semiconductor and that have the function of detecting physical or chemical quantities and converting these into electric signals caused by resulting variations in electric properties or displacement of a mechanical structure.

(4) “Semiconductor-based actuator” is a type of semiconductor device, which consists of microelectronic or mechanical structures that are created in the mass or on the surface of a semiconductor and that have the function of converting electric signals into physical movement.

(5) “Semiconductor-based resonator” is a type of semiconductor device, which consists of microelectronic or mechanical structures that are created in the mass or on the surface of a semiconductor and that have the function of generating a mechanical or electrical oscillation of a predefined frequency that depends on the physical geometry of these structures in response to an external input.

(6) “Semiconductor-based oscillator” is a type of semiconductor device, which consists of microelectronic or mechanical structures that are created in the mass or on the surface of a semiconductor and that have the function of generating a mechanical or electrical oscillation of a predefined frequency that depends on the physical geometry of these structures.

(ii) “Light-emitting diodes (LED)” are semiconductor devices based on semiconductor materials which convert electrical energy into visible, infra-red or ultra-violet rays, whether or not electrically connected 44 6

among each other and whether or not combined with protective diodes. Light-emitting diodes (LED) of heading 85.41 do not incorporate elements for the purposes of providing power supply or power control;

(b) “Electronic integrated circuits” are:

(i) Monolithic integrated circuits in which the circuit elements (diodes, transistors, resistors, capacitors, inductances, etc.) are created in the mass (essentially) and on the surface of a semiconductor or compound semiconductor material (for example, doped silicon, gallium arsenide, silicon germanium, indium phosphide) and are inseparably associated;

(ii) Hybrid integrated circuits in which passive elements (resistors, capacitors, inductances, etc.), obtained by thin- or thick-film technology, and active elements (diodes, transistors, monolithic integrated circuits, etc.), obtained by semiconductor technology, are combined to all intents and purposes indivisibly, by interconnections or interconnecting cables, on a single insulating substrate (glass, ceramic, etc.). These circuits may also include discrete components; (iii ) Multichip integrated circuits consisting of two or more interconnected monolithic integrated circuits combined to all intents and purposes indivisibly, whether or not on one or more insulating substrates, with or without leadframes, but with no other active or passive circuit elements.

(iv) Multi-component integrated circuits (MCOs) : a combination of one or more monolithic, hybrid, or multi-chip integrated circuits with at least one of the following components :silicon-based sensors, actuators, oscillators, resonators or combinations thereof, or components performing the functions of articles classifiable under heading 85.32, 85.33,85.41, or inductors classifiable under heading 85.04, formed to all intents and purposes indivisibly into a single body like an integrated circuit, as a component of a kind used for assembly onto a printed circuit board (PCB) or other carrier, through the connecting of pins, leads, balls, lands, bumps, or pads. For the purpose of this definition: 1. “Components” may be discrete, manufactured independently then assembled onto the rest of the MCO, or integrated into other components. 2. “Silicon based” means built on a silicon substrate, or made of silicon materials, or manufactured onto integrated circuit die. 3. (a) “Silicon-based sensors” consist of microelectronic or mechanical structures that are created in the mass or on the surface of a semiconductor and that have the function of detecting physical or chemical phenomena and transducing these into electric signals, caused by resulting variations in electric properties or displacement 44 7

of a mechanical structure. “Physical or chemical phenomena” relates to phenomena, such as pressure, acoustic waves, acceleration, vibration, movement, orientation, strain, magnetic field strength, electric field strength, light, radioactivity, humidity, flow, chemicals concentration, etc.

(b) “Silicon based actuators” consist of microelectronic and mechanical structures that are created in the mass or on the surface of a semiconductor and that have the function of converting electrical signals into physical movement.

(c) “Silicon based resonators” are components that consist of microelectronic or mechanical structures that are created in the mass or on the surface of a semiconductor and have the function of generating a mechanical or electrical oscillation of a predefined frequency that depends on the physical geometry of these structures in response to an external input.

(d) “Silicon based oscillators” are active components that consist of microelectronic or mechanical structures that are created in the mass or on the surface of a semiconductor and that have the function of generating a mechanical or electrical oscillation of a predefined frequency that depends on the physical geometry of these structures. For the classification of the articles defined in this Note, headings 85.41 and 85.42 shall take precedence over any other heading in the Nomenclature, except in the case of heading 85.23, which might cover them by reference to, in particular, their function. Subheading Notes. 1.- Subheading 8525.81 covers only high-speed television cameras, digital cameras and video camera recorders having one or more of the following characteristics : - writing speed exceeding 0.5 mm per microsecond; - time resolution 50 nanoseconds or less; - frame rate exceeding 225,000 frames per second. 2.- In respect of subheading 8525.82, radiation-hardened or radiation-tolerant television cameras, digital cameras and video camera recorders are designed or shielded to enable operation in a high-radiation environment. These cameras are designed to withstand a total radiation dose of at least 50 × 103 Gy(silicon) (5 × 106 RAD (silicon)), without operational degradation. 3.- Subheading 8525.83 covers night vision television cameras, digital cameras and video camera recorders which use a photocathode to convert available 44 8

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

4.- Subheading 8527.12 covers only cassette-players with built-in amplifier, without built-in loudspeaker, capable of operating without an external source of electric power and the dimensions of which do not exceed 170 mm x 100 mm x 45 mm.

5.- For the purposes of subheadings 8549.11 to 8549.19, “spent primary cells, spent primary batteries and spent electric accumulators” are those which are neither usable as such because of breakage, cutting-up, wear or other reasons, nor capable of being recharged.

generating sets). exceeding 37.5 W photovoltaic generators : exceeding 75 kW: exceeding 375 kW 8501.5110 - - - Submersible motors of stainless steel 3 8501.5120 - - - AC clutch motors for industrial sewing 3 machine exceeding 75 kW: 8501.5210 - - - Submersible motors of stainless steel 11 8501.5220 - - - AC clutch motors for industrial sewing 3 machine 44 9

8501.5310 - - - Of an output exceeding 75 kW but not 20 exceeding 375 kW (500 HP) 8501.5320 - - - Submersible motors of stainless steel 0 8501.5340 - - - H.T Motors with operating input voltage 0 above 1 kV photovoltaic generators : exceeding 375 kVA 8501.6300 - - Of an output exceeding 375 kVA but not 20 exceeding 750 kVA 8501.6410 - - - Of an output exceeding 750 kVA but not 20 exceeding 1100 kVA combined with other apparatus combined with other apparatus converters. internal combustion piston engines (diesel or semi- diesel engines): 8502.1120 - - - Exceeding 5 KVA but not exceeding 20 20 KVA 8502.1130 - - - Exceeding 20 KVA but not exceeding 50 20 KVA exceeding 375 kVA 45 0

8502.1310 - - - Of an output exceeding 375 kVA but not 16 exceeding 1100 kVA combustion piston engines: 8502.2020 - - - Of an output exceeding 5 KVA but not 11 exceeding 1250 KVA with the machines of heading 85.01 or 85.02. 8501.2000, 8501.3100, 8501.3200, 8501.3300, 8501.3400, 8501.4010, 8501.5110, 8501.5210, 8501.5320, 8501.5330, 8502.3100 &8502.3900 8501.5390, 8502.1110, 8502.1390 & 8502.2000 (for example, rectifiers) and inductors. exceeding 650 kVA exceeding 650 kVA but not exceeding 10,000 kVA exceeding 10,000 kVA exceeding 1 kVA exceeding 1 kVA but not exceeding 16 kVA exceeding 16 kVA but not exceeding 500 kVA 45 1

exceeding 500 kVA 8504.4010 - - - Un-interrupted power supply (UPS) of 16 power rating upto 1.5 kVA 8504.4030 - - - Charging station for electric vehicle 16 transformers articles intended to become permanent magnets after magnetisation; electro- magnetic or permanent magnet chucks, clamps and similar holding devices; electro- magnetic couplings, clutches and brakes; electro- magnetic lifting heads. become permanent magnets after magnetisation: 8505.2000 - Electro- magnetic couplings, clutches and 0 brakes 8506.8000 - Other primary cells and primary batteries 11 separators therefor, whether or not rectangular (including square). 45 2

engines: 8507.1010 - - - Meant for motor cars of heading 87.03, 35 vehicles of sub-headings 8703.2113, 8703.2115, 8703.2193, 8703.2195, 8703.2240, 8703.2323, 8703.3223, 8704.2190, 8704.3130, 8704.3150, 8704.3190, 8703.3225 and vehicles of heading 87.11 8507.1020 - - - Meant for vehicles of heading 87.02 and 35 sub-headings 8701.2020, 8701.2090, 8701.9220, 8701.9320, 8701.2040, 8704.2219, 8704.2299 and 8704.2390 having a dust bag or other receptacle capacity not exceeding 20 l: with self- contained electric motor, other than vacuum cleaners of heading 85.08. juice extractors: 45 3

appliances, with self- contained electric motor. a kind used for spark- ignition or compression- ignition internal combustion engines (for example, ignition magnetos, magneto- dynamos, ignition coils, sparking plugs and glow plugs, starter motors); generators (for example, dynamos, alternators) and cut- outs of a kind used in conjunction with such engines. magnetic flywheels: 8511.2010 - - -Magneto for vehicles of heading 87.11 35 8511.3010 - - - Ignition coils for vehicles of heading 35 87.11 generators: 8511.4011 - - - -For agricultural tractors of sub - 35 headings 8701.9220 and 8701.9320 8511.5010 - - - Alternator assembly for agricultural 35 tractors of sub - headings 8701.9220 and 45 4

8511.5020 - - - Alternator assembly for other motor cars 35 and vehicles 8511.8010 - - - Heater/glow plugs for agricultural tractors 35 of sub - headings 8701.9220 and 8701.9320 8511.8020 - - - Heater/glow plugs for other motor cars 35 and vehicles 8511.8030 - - - Capacitor Discharge Ignition (CDI) unit 35 for vehicles of heading 87.11 8511.8040 - - - Capacitor Discharge Ignition (CDI) unit 35 for other motor cars and vehicles 8511.9010 - - - Aluminium casted distributor case for 35 motor cars of heading 8703 (not exceeding 800cc) and vehicles of sub - heading 8704.3190 (excluding articles of heading 85.39), windscreen wipers, defrosters and demisters, of a kind used for cycles or motor vehicles. 8512.1000 - Lighting or visual signalling equipment of a 20 kind used on bicycles 8512.2010 - - - Following parts of motorvehicles; (1) 35 Head light for vehicles of sub-headings 8703.2115, 8703.2323, 8703.3223, 8703.3225, 8704.3150 and vehicles of heading 87.11 cars of heading 87.03 (not exceeding 1200cc), vehicles of sub-headings 8703.2113, 8703.2115, 8703.2193, 8703.2195, 8703.2240, 8703.3225, 8704.3130, 8704.3150, 8704.3190 and vehicles of heading 87.11 for vehicles of heading 87.03. 45 5

plate for motor cars of heading 87.03 and vehicles of sub-headings 8703.2113, 8703.2193, 8703.2195, 8703.2240, 8703.2323, 8703.3223, 8704.2190, 8704.3130 and 8704.3190 rear turning indicator / plough lamps / reverse light / parking light for motor cars of heading 87.03 (not exceeding 800cc), vehicles of sub- headings 8703.2113, 8703.2115, 8703.2195, 8703.2240, 8703.3225, 8703.3130, 8704.3150, 8704.3190 and 87.11 indicator for motor cars of heading 87.03 and vehicles of sub-headings 8703.2113, 8703.2115, 8703.2193, 8703.2195, 8703.2240, 8703.2323, 8703.3223, 8703.3225, 8704.3130, 8704.3150 and 8704.3190 heading 87.03 (not exceeding 1200 cc) and vehicles of sub-heading 8703.2115 and 8704.3150 winking devices for vehicles of heading 87.11 of heading 87.03 not exceeding 1200cc and vehicles of sub-headings 8703.2113, 8703.2193, 8703.2195, 8703.2240, 8703.2323, 8703.3223, 8704.2190, 8704.3130, 8704.3190 and 8703.3225 8512.2020 - - - Following components of motor vehicles; 35

(1) Head light for vehicles of sub - headings vehicles of sub - headings 8701.9220, 8701.9320 and 8704.2219 plate for vehicles of sub - headings rear turning indicator / plough lamps / reverse light / parking light for vehicles of heading 87.02 and sub-headings 8701.2020, 8701.2090, 8701.9220, 8701.9320, 8701.2040, 8704.2219, 8704.2299 and 8704.2390 45 6

indicator for vehicles of sub- headings sub- heading 8704.2219 8512.3010 - - - For vehicles of sub-headings 8703.2113, 35 8703.2115, 8703.2193, 8703.2195, 8703.2240, 8703.3225, 8704.2190, 8704.3130, 8704.3150, 8704.3190 and heading 87.11 8512.3020 - - - For vehicles of heading 87.02 and sub- 35 headings 8701.9220 and 8701.9320 8512.3030 - - - Anti-theft alarm system for vehicles of 35 chapter 87 demisters: 8512.4010 - - - (1) Wiper arm and blade assembly for 35 motor cars of heading 87.03 and vehicles of sub-heading 8703.2323, 8703.3223, 8703.3225 and 8704.2190

(2) Link assembly for wiper arm and blade for motor cars of heading 87.03 (not exceeding 1200cc) and vehicles of sub-headings 8703.2113, 8703.2195, 8703.2240, 8703.2323, 8703.3223, 8704.3130 and 8704.3190 vehicles of sub-heading 8704.2219 8512.9010 - - - Parts of the products of sub-headings 35 8512.4010 8512.9020 - - - Knobs for light switches for agricultural 35 tractors of sub - headings 8701.9220 and 8512.9030 - - - Knobs for light switches for motor cars 35 and vehicles function by their own source of energy (for example, dry batteries, accumulators, magnetos), other than lighting equipment of heading 85.12. 45 7

8513.1020 - - - Other safety lamps; Morse signalling 16 lamps; examination lamps and ovens (including those functioning by induction or dielectric loss); other industrial or laboratory equipment for the heat treatment of materials by induction or dielectric loss. induction or dielectric loss 8514.4000 - Other equipment for the heat treatment of 0 materials by induction or dielectric loss laser or other light or photon beam, ultrasonic, electron beam, magnetic pulse or plasma arc soldering, brazing or welding machines and apparatus, whether or not capable of cutting; electric machines and apparatus for hot spraying of metals or cermets. apparatus: welding of metal: 45 8

plasma arc) welding of metals: heaters and immersion heaters; electric space heating apparatus and soil heating apparatus; electro- thermic hair- dressing apparatus (for example, hair dryers, hair curlers, curling tong heaters) and hand dryers; electric smoothing irons; other electro- thermic appliances of a kind used for domestic purposes; electric heating resistors, other than those of heading 85.45. heaters and immersion heaters: electric soil heating apparatus: drying apparatus: boiling rings, grillers and roasters: 45 9

Refrigerators/Power condensation heater for motors and other telephones for cellular networks or for other wireless networks; other apparatus for the transmission or reception of voice, images or other data, including apparatus for communication in a wired or wireless network (such as a local or wide area network), other than transmission or reception apparatus of heading 84.43, 85.25, 85.27 or 85.28. and other telephones for cellular networks or for other wireless networks: 8517.1100 - - Line telephone sets with cordless handsets 20 other wireless networks 8517.1430 - - - Satellite mobile phone, whether or not 11 functional on cellular networks reception of voice, images or other data, including apparatus for communication in a wired or wireless network (such as a local or wide area network) : 46 0

and transmission or regeneration of voice, images or other data, including switching and routing apparatus 8517.6230 - - - High bit rate digital hierarchy system 11 (SDH) 8517.6250 - - - Synchronous digital hierarchy system 11 (SDH) 8517.6260 - - - Multiplexers, statistical multiplexers 11 internet 8517.6970 - - - Networking equipments like LAN bridges, 3 hubs, switches and repeaters 8517.7100 - - Aerials and aerial reflectors of all kinds; 11 parts suitable for use therewith loudspeakers, whether or not mounted in their enclosures; headphones and earphones, whether or not combined with a microphone, and sets consisting of a microphone and one or more loudspeakers; audio- frequency electric amplifiers; electric sound amplifier sets. 8518.1010 - - - Microphones having a frequency range of 3 300 Hz to 3.4 KHz with a diameter not exceeding 10 mm and a height not exceeding 3 mm, for telecommunication use 46 1

their enclosures: enclosure same enclosure 8518.2910 - - - Loudspeakers, without housing, having a 3 frequency range of 300 Hz to 3.4 KHz with a diameter of not exceeding 50mm, for telecommunication use 8518.3000 - Headphones and earphones, whether or not 20 combined with a microphone, and sets consisting of a microphone and one or more loudspeakers apparatus. bank Cards, tokens or by other means of payment media: 8519.8110 - - - Dubbing system of a kind used in film 0 studios and production houses 8519.8920 - - - Dubbing system of a kind used in film 0 studios and production houses apparatus, whether or not incorporating a video tuner. 46 2

solely or principally with the apparatus of headings 85.19 or 85.21. storage devices, “smart cards” and other media for the recording of sound or of other phenomena, whether or not recorded, including matrices and masters for the production of discs, but excluding products of Chapter 37. 8523.2920 - - - Video magnetic tapes including those in 20 hubs and reels, rools, pancakes and jumbo rolls containing audio material containing images or video material cards 46 3

capable of connecting to an automatic data processing machine 8523.8010 - - - Other, for reproducing representations of 0 instructions, data sound and image, recorded in a machine readable binary form, and capable of being manipulated or providing interactivity to a user, by means of an automatic data processing machine incorporating touchsensitive screens. 8524.1200 - - Of organic light-emitting diodes (OLED) 20 8524.9200 - - Of organic light-emitting diodes (OLED) 20 broadcasting or television, whether or not incorporating reception apparatus or sound recording or reproducing apparatus; television cameras, digital cameras and video camera recorders. 46 4

reception apparatus: 8525.6010 - - - Blue tooth whether or not capable Of 11 connecting to an automatic data processing machine 8525.6050 - - - Other satellite communication equipment 11 video camera recorders : Subheading Note 1 to this Chapter 8525.8200 - - Other, radiation-hardened or radiation- 11 tolerant goods as specified in Subheading Note 2 to this Chapter 8525.8300 - - Other, night vision goods as specified in 11 Subheading Note 3 to this Chapter apparatus and radio remote control apparatus. broadcasting, whether or not combined, in the same housing, with sound recording or reproducing apparatus or a clock. 46 5

operating without an external source of power : recording or reproducing Apparatus operating without an external source of power, of a kind used in motor vehicles : reproducing apparatus: reproducing apparatus reproducing apparatus but combined with a clock television reception apparatus; reception apparatus for television, whether or not incorporating radio- broadcast receivers or sound or video recording or reproducing apparatus. designed for use with an automatic data processing machine of heading 84.71 designed for use with an automatic data processing machine of heading 84.71 46 6

designed for use with an automatic data processing machine of heading 84.71: or not incorporating radio-broadcast receivers or sound or video recording or reproducing apparatus: display or screen: satellite signals of a kind used with TV (satellite dish receivers) with the apparatus of headings 85.24 to 85.28. parts suitable for use therewith: TV/Satellite receiver i.e, (spliter, channel combiners, signal amplifiers etc) control equipment for railways, tramways, roads, inland waterways, parking facilities, port installations or airfields (other than those of heading 86.08). 46 7

apparatus (for example, bells, sirens, indicator panels, burglar or fire alarms), other than those of heading 85.12 or 85.30. 8531.1000 - Burglar or fire alarms and similar apparatus 0 8531.2000 - Indicator panels incorporating liquid crystal 20 devices (LCD) or light-emitting diodes (LED) 8531.2000 adjustable (pre- set). 8532.1000 - Fixed capacitors designed for use in 50/60 20 Hz circuits and having a reactive power handling capacity of not less than 0.5 kvar (power capacitors) 8532.9010 - - - Capaciters decks of metal or plastic with 11 terminals or connectors and potentiometers), other than heating resistors. 8533.1000 - Fixed carbon resistors, composition or film 0 types exceeding 20 W 46 8

rheostats and potentiometers: exceeding 20 W 8533.4000 - Other variable resistors, including rheostats 0 and potentiometers protecting electrical circuits, or for making connections to or in electrical circuits (for example, switches, fuses, lightning arresters, voltage limiters, surge suppressors, plugs and other connectors, junction boxes), for a voltage exceeding 1,000 volts. switches: surge suppressors: protecting electrical circuits, or for making connections to or in electrical circuits (for example, switches, relays, fuses, surge suppressors, plugs, sockets, lamp- holders and other connectors, junction boxes), for a voltage not exceeding 1,000 volts; connectors for optical fibres, optical fibre bundles or cables. 46 9

8536.3000 - Other apparatus for protecting electrical 20 circuits combination steering lock for motor cars of heading 8703 (not exceeding 800 cc) (2) Ignition switches (with or without combination lock) and handle switch assembly for vehicles of heading 87.11 (3) Switch assembly combination and ignition switch assembly for vehicles of heading 8703.2113, 8703.2195, 8703.2240, 8704.3130, 8704.3190 (4) Door switches for interior lamp for motor cars of heading 8703, (not exceeding 1200cc) and vehicles of sub - heading 8704.2190 8536.5022 - - - - Neutral safety switch, push button, 35 ignition switch, light switch, stop light switch, and horn switch for vehicles of sub - headings 8701.9220 and 8701.9320 above 47 0

8536.7000 - Connectors for optical fibres, optical fibre 20 bundles or cables 8536.9030 - - - Mangetic contactors/thermal protectors 11 for motors and other bases, equipped with two or more apparatus of heading 85.35 or 85.36, for electric control or the distribution of electricity, including those incorporating instruments or apparatus of Chapter 90, and numerical control apparatus, other than switching apparatus of heading 85.17. 8537.1010 - - - Fuse boxes with fuses for vehicles of 35 heading 87.11 8537.1020 - - - Fuse boxes for other motor cars and 35 vehicles with the apparatus of heading 85.35, 85.36 or 85.37. 8538.1000 - Boards, panels, consoles, desks, cabinets 20 and other bases for the goods of heading 85.37, not equipped with their apparatus 8538.9010 - - - Vacuum Interrupters for vacuum circuit 3 breakers including sealed beam lamp units and ultra-violet or infra-red lamps; arc-lamps; lightemitting diode (LED) light sources. or infra- red lamps: 47 1

and for a voltage exceeding 100V lamps: halide lamps: 8539.9010 - - - Tungsten filament and lead in wire for 0 bulbs and tube lights cathode valves and tubes (for example, vacuum or vapour or gas filled valves and tubes, mercury arc rectifying valves and tubes, cathode- ray tubes, television camera tubes). including video monitor cathode- ray tubes: 47 2

8540.2000 - Television camera tubes; image converters 3 and intensifiers; other photo- cathode tubes data/graphic display tubes, colour, with a phosphor dot screen pitch smaller than 0.4 mm klystrons, travelling wave tubes, carcinotrons), excluding grid- controlled tubes: diodes, transistors, semiconductor-based transducers); photosensitive semiconductor devices, including photovoltaic cells whether or not assembled in modules or made up into panels; lightemitting diodes (LED), whether or not assembled with other light- emitting diodes (LED); mounted piezo- electric crystals. 8541.1000 - diodes, other than photosensitive of light- 0 emitting diodes(LED) transistors: 8541.2100 - - With a dissipation rate of less than 1 W 0 photosensitive devices including photovoltaic cells whether or not assembled in modules or made up into panels; light-emitting diodes (LED) : modules or made up into panels 47 3

8541.4300 - - Photovoltaic cells assembled in modules 0 or made up into panels 8542.3100 - - Processors and controllers, whether or 0 not combined with memories, converters, logic circuits, amplifiers, clock and timing circuits, or other circuits individual functions, not specified or included elsewhere in this Chapter. 8543.3000 - Machines and apparatus for electroplating, 0 electrolysis or electrophoresis 8543.4000 - Electronic cigarettes and similar personal 20 electric vaporising devices 8543.2000 anodised) wire, cable (including co- axial cable) and other insulated electric conductors, whether or not fitted with connectors; optical fibre cables, made up of individually sheathed fibres, whether or not assembled with electric conductors or fitted with connectors. 47 4

8544.2000 - Co- axial cable and other co- axial electric 20 conductors kind used in vehicles, aircraft or ships: 8544.3011 - - - - Wiring sets and cable sets for motor 35 cars of heading 87.03, and vehicles of sub- headings 8703.2113, 8703.2115, 8703.2193, 8703.2195, 8703.2240, 8703.2323, 8703.3223, 8704.2190, 8704.3130, 8704.3150, 8704.3190, 8703.3225 and vehicles of heading 87.11 8544.3012 - - - - Wiring sets and cable sets for vehicles 35 of heading 87.02 and sub-headings 8701.2020, 8701.2090, 8701.2040, 8701.9220, 8701.9320, 8704.2219, 8704.2299 and 8704.2390 exceeding 1,000 V : 8544.4221 - - - - Wiring sets and cable sets for motor 35 cars of heading 87.03, and vehicles of sub- headings 8703.2113,8703.2115, 8703.2193, 8703.2195, 8703.2240, 8703.2323, 8703.3223, 8704.2190, 8704.3130, 8704.3150, 8704.3190, 8703.3225 and vehicles of heading 87.11 8544.4222 - - - - Wiring sets and cable sets for vehicles 35 of heading 87.02 and sub-headings 8701.2020, 8701.2090, 8701.2040, 8701.9220, 8701.9320, 8704.2219, 8704.2299 and 8704.2390 47 5

8544.4920 - - - Multi core, flexible, flat type copper, 11 insulated (all features together) exceeding 1,000 V: 8544.6010 - - - For a voltage exceeding 1,000 V but not 20 exceeding 32,000 V carbons, battery carbons and other articles of graphite or other carbon, with or without metal, of a kind used for electrical purposes. 8545.9010 - - - For motor vehicles including tractors 35 appliances or equipment, being fittings wholly of insulating material apart from any minor components of metal (for example, threaded sockets) incorporated during moulding solely for purposes of assembly, other than insulators of heading 85.46; electrical conduit tubing and joints therefor, of base metal lined with insulating material. 8548.0000 Electrical parts of machinery or apparatus, 20 not specified or included elsewhere in this Chapter. 47 6

batteries and electric accumulators; spent primary cells, spent primary batteries and spent electric accumulators : accumulators; spent lead-acid accumulators mercury containing lead, cadmium or mercury cadmium or mercury precious metal : 8549.2100 - - Containing primary cells, primary batteries, 0 electric accumulators, mercury-switches, glass from cathode-ray tubes or Other activated glass, or electrical or Electronic components containing cadmium, mercury, lead or polychlorinated biphenyls (PCBs) and printed circuit boards : 8549.3100 - - Containing primary cells, primary batteries, 0 electric accumulators, mercury-switches, glass from cathode-ray tubes or Other activated glass, or electrical or Electronic components containing cadmium, mercury, lead or polychlorinated biphenyls (PCBs) 8549.9100 - - Containing primary cells, primary batteries, 0 electric accumulators, mercury-switches, glass from cathode-ray tubes or Other activated glass, or electrical or Electronic components containing cadmium, mercury, lead or polychlorinated biphenyls (PCBs)

47 7

Section XVII

VEHICLES, AIRCRAFT, VESSELS AND ASSOCIATED TRANSPORT EQUIPMENT

1.- This Section does not cover articles of heading 95.03 or 95.08, or bobsleighs,

2.- The expressions “parts” and “parts and accessories” do not apply to the following articles, whether or not they are identifiable as for the goods of this

(a) Joints, washers or the like of any material (classified according to their constituent material or in heading 84.84) or other articles of vulcanised rubber other than hard rubber (heading 40.16);

(b) Parts of general use, as defined in Note 2 to Section XV, of base metal (Section XV), or similar goods of plastics (Chapter 39);

(e) Machines or apparatus of headings 84.01 to 84.79, or parts thereof, other than the radiators for the articles of this Section; articles of heading 84.81 or 84.82 or, provided they constitute integral parts of engines or motors, articles of heading 84.83;

(k) Luminaires and lighting fittings and parts thereof of heading 94.05;

(l) Brushes of a kind used as parts of vehicles (heading 96.03). 3.- References in Chapters 86 to 88 to “parts” or “accessories” do not apply to parts or accessories which are not suitable for use solely or principally with the articles of those Chapters. A part or accessory which answers to a description in two or more of the headings of those Chapters is to be classified under that heading which corresponds to the principal use of that

(a) Vehicles specially constructed to travel on both road and rail are

(b) Amphibious motor vehicles are classified under the appropriate

(c) Aircraft specially constructed so that they can also be used as road vehicles are classified under the appropriate heading of Chapter 88. 5.- Air-cushion vehicles are to be classified within this Section with the vehicles to which they are most akin as follows:

(a) In Chapter 86 if designed to travel on a guide-track (hovertrains);

(b) In Chapter 87 if designed to travel over land or over both land and water;

(c) In Chapter 89 if designed to travel over water, whether or not able to land on beaches or landing-stages or also able to travel over ice.

47 8

Parts and accessories of air-cushion vehicles are to be classified in the same way as those of vehicles of the heading in which the air-cushion

Hovertrain track fixtures and fittings are to be classified as railway track fixtures and fittings, and signalling, safety or traffic control equipment for hovertrain transport systems as signalling, safety or traffic control equipment

Chapter 86

Railway or tramway locomotives, rolling-stock and parts thereof; railway or tramway track fixtures and fittings and parts thereof; mechanical (including electro-mechanical) traffic signaling equipment of all kinds

(a) Railway or tramway sleepers of wood or of concrete, or concrete guide-track sections for hovertrains (heading 44.06 or 68.10);

(b) Railway or tramway track construction material of iron or steel of

(a) Axles, wheels, wheel sets (running gear), metal tyres, hoops and hubs and other parts of wheels;

(d) Buffers for rolling-stock; hooks and other coupling gear and corridor 3.- Subject to the provisions of Note 1 above, heading 86.08 applies, inter alia,

(a) Assembled track, turntables, platform buffers, loading gauges;

(b) Semaphores, mechanical signal discs, level crossing control gear, signal and point controls, and other mechanical (including electro- mechanical) signalling, safety or traffic control equipment, whether or not fitted for electric lighting, for railways, tramways, roads, inland

source of electricity or by electric accumulators. 8601.1000 - Powered from an external source of electricity 3 47 9

vans and trucks, other than those of heading 86.04. 8603.1000 - Powered from an external source of electricity 3 vehicles, whether or not self- propelled (for example, workshops, cranes, ballast tampers, trackliners, testing coaches and track inspection vehicles). self- propelled; luggage vans, post office coaches and other special purpose railway or tramway coaches, not self- propelled (excluding those of heading 86.04). not self- propelled. 8606.3000 - Self- discharging vans and wagons, other than 3 those of subheading 8606.10 8606.9200 - - Open, with non-removable sides of a height 3 exceeding 60 cm rolling- stock. parts thereof: 8607.3000 - Hooks and other coupling devices, buffers, and 3 48 0

(1) (2) (3) (4) 8608.0000 Railway or tramway track fixtures and 3 fittings; mechanical (including electro- mechanical) signalling, safety or traffic control equipment for railways, tramways, roads, inland waterways, parking facilities, port installations or airfields; parts of the foregoing. 8609.0000 Containers (including containers for the 11 transport of fluids) specially designed and equipped for carriage by one or more modes of transport. Chapter 87 Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof Notes. 1.- This Chapter does not cover railway or tramway rolling-stock designed solely for running on rails. 2.- For the purposes of this Chapter, “tractors” means vehicles constructed essentially for hauling or pushing another vehicle, appliance or load, whether or not they contain subsidiary provision for the transport, in connection with the main use of the tractor, of tools, seeds, fertilisers or other goods. Machines and working tools designed for fitting to tractors of heading 87.01 as interchangeable equipment remain classified in their respective headings even if presented with the tractor, and whether or not mounted on it. 3.- Motor chassis fitted with cabs fall in headings 87.02 to 87.04, and not in heading 87.06. 4.- Heading 87.12 includes all children’s bicycles. Other children’s cycles fall in heading 95.03. Subheading Note. 1.- Subheading 8708.22 covers:

(a) front windscreens (windshields), rear windows and other windows, framed; and

(b) front windscreens (windshields), rear windows and other windows, whether or not framed, incorporating heating devices or other electrical or electronic devices, when suitable for use solely or principally with the motor vehicles of headings 87.01 to 87.05. Additional Note: 1.- All motor cars for transport of persons (e.g. limousines, taxis, sports cars and racing cars) are classifiable under PCT code 87.03. 48 1

87.09). 8701.1010 - - - Components for the assembly/ manufacture, 30 in any kit form combustion piston engine (diesel or semi-diesel) 8701.2110 - - - Components for the assembly / manufacture 20 of road tractors for semi-trailers (prime movers), in any kit form, of less than 280 HP 8701.2120 - - - Road tractors for semi-trailers (prime movers) 20 less than 280 HP 8701.2130 - - - Components for the assembly / manufacture 20 of road tractors for semi-trailers (prime movers), in any kit form, of 280 HP and above 8701.2140 - - - Road tractors for semi-trailers (prime movers) 20 of 280 HP and above combustion piston engine (diesel or semi-diesel) and electric motor as motors for propulsion 8701.2210 - - - Components for the assembly/manufacture, 20 in any kit form piston engine and electric motor as motors for propulsion 8701.2310 - - - Components for the assembly/manufacture, 20 in any kit form 8701.2410 - - - Components for the assembly/manufacture, 20 in any kit form 8701.2910 - - - Components for the assembly/manufacture, 20 in any kit form 48 2

8701.3010 - - - Components for the assembly/manufacture, 30 in any kit form 8701.9210 - - - Components for the assembly / manufacture 16 of agricultural tractors, in any kit form 8701.9220 - - - Agricultural Tractors, having an engine 16 capacity exceeding 26 kW but not exceeding 37 kW 8701.9310 - - - Components for the assembly / manufacture 16 of agricultural tractors, in any kit form 8701.9320 - - - Agricultural Tractors, having an engine 16 capacity exceeding 37 kW but not exceeding 75 kW 8701.9400 - - Exceeding 75 kW but not exceeding 130 kW 11 87.02 Motor vehicles for the transport of ten or more persons, including the driver. combustion piston engine (diesel or semi- diesel): 8702.1010 - - - Components for assembly / manufacture of 20 vehicles, in any kit form combustion piston engine (diesel or semi-diesel) and electric motor as motors for propulsion: 8702.2010 - - - Components for assembly / manufacture of 20 vehicles, in any kit form piston engine and electric motor as motors for propulsion: 8702.3010 - - - Components for assembly / manufacture of 20 vehicles, in any kit form 8702.4010 - - - Components for assembly / manufacture of 20 vehicles, in any kit form 48 3

8702.9010 - - - Components for assembly / manufacture of 20 vehicles, in any kit form 8702.9020 - - - Components for assembly / manufacture of 20 Fully dedicated LNG/ LPG or CNG buses, in any kit form principally designed for the transport of persons (other than those of heading 87.02), including station wagons and racing cars. 8703.1000 - Vehicles specially designed for traveling on 30 snow, golf cars and similar vehicles. - Other vehicles, with only spark-ignition internal combustion piston engine: 8703.2111 - - - -Components for the assembly/ manufacture 50 of vehicles, in any kit form excluding those of headings 8703.2113 and 8703.2115 8703.2112 - - - -Components for the assembly / manufacture 50 of mini van type vehicles, in any kit form 8703.2114 - - - -Components for the assembly/ manufacture 50 of auto rickshaws, in any kit form not exceeding 1000cc: 8703.2191 - - - -Components for the assembly / manufacture 55 of vehicles, in any kit form excluding those of heading 8703.2193 and 8703.2195 manufacture of 4x4 vehicles, in any kit form manufacture of Mini Van, in any kit form 48 4

not exceeding 1,500 cc: 8703.2210 - - - Components for the assembly / manufacture 60 of vehicles, in any kit form excluding those of heading 8703.2240 8703.2220 - - - Vehicles of a cylinder capacity exceeding 60 1000cc but not exceeding 1300cc 8703.2230 - - - Components for the assembly / manufacture 60 of mini van, in any kit form 8703.2250 - - - Components for the assembly / manufacture 60 of sport utility vehicles in any kit form - - Of a cylinder capacity exceeding 1,500cc but not exceeding 3,000cc: exceeding 1,800cc: manufacture of vehicles, in any kit form 8703.2312 - - - Components for the assembly / manufacture 75 of sport utility vehicles in any kit form not exceeding 3,000cc: manufacture of vehicles, in any kit form excluding of heading 8703.2323 manufacture of sport utility vehicles 4X4, in any kit form 8703.2323 - - - - Sport utility vehicles (SUVs 4x4) 100 8703.2410 - - - Components for the assembly / manufacture 100 internal combustion piston engine (diesel or semi- diesel): - - Of a cylinder capacity not exceeding 1,500cc: 48 5

not exceeding 1,000cc: - - - Of a cylinder capacity exceeding 1,000cc but not exceeding 1,500cc: - - Of a cylinder capacity exceeding 1,500cc but not exceeding 2,500 cc: exceeding 1,800 cc: not exceeding 2,500 cc: 8703.3221 - - - -Components for the assembly/ manufacture 100 of vehicles, in any kit form excluding those of headings 8703.3223, 8703.3225 and 8703.3227 manufacture of sport utility vehicles, in any kit form 8703.3223 - - - - Sport utility vehicles (SUVs 4x4) 100 8703.3224 - - - - Components for assembly / manufacture of 100 all terrain vehicles (4x4), in any kit form 8703.3226 - - - -Components for assembly/manufacture of 20 specially designed twin cabin type taxi of sub- heading 8703.3227. 8703.3227 - - - -Specially designed twin cabin type taxi in 20 CBU, build on girder chassis with the following features:

(1) Attack resistance central division along with payment tray.

(2) Wheel chair compartment with folding ramp

(3) Taxi meter and two way radio system

(4) Other standard accessories 48 6

8703.3310 - - - Components for the industrial assembly/ 100 manufacture of vehicles, in any kit form - Other vehicles, with both spark-ignition internal combustion piston engine and electric motor as motors for propulsion, other than those capable of being charged by plugging to external source of electric power: not exceeding 1000cc: - - - Of a cylinder capacity exceeding 1,000cc but not exceeding 1,500cc: 8703.4032 - - - - Vehicles of a cylinder capacity exceeding 60 1000cc but not exceeding 1300cc exceeding 1,800 cc: not exceeding 3,000 cc: 48 7

internal combustion piston engine (diesel or semi- diesel) and electric motor as motors for propulsion, other than those capable of being charged by plugging to external source of electric power: not exceeding 1000cc: - - - Of a cylinder capacity exceeding 1,000cc but not exceeding 1,500cc: exceeding 1,800 cc: not exceeding 2,500cc: 2,500cc: - Other vehicles, with both spark-ignition internal combustion piston engine and electric motor as motors for propulsion, capable of being charged by plugging to external source of electric power: 48 8

not exceeding 1000cc: - - - Of a cylinder capacity exceeding 1,000cc but not exceeding 1,500cc: 8703.6032 - - - - Vehicles of a cylinder capacity exceeding 60 1,000cc but not exceeding 1,300cc exceeding 1,800 cc: not exceeding 3,000 cc: internal combustion piston engine (diesel or semi- diesel) and electric motor as motors for propulsion, capable of being charged by plugging to external source of electric power: not exceeding 1,000cc: - - - Of a cylinder capacity exceeding 1,000cc but not exceeding 1,500cc: 48 9

exceeding 1,800cc: not exceeding 2,500cc: 2,500cc: propulsion: 8703.8010 - - - Components for the assembly / manufacture 50 of vehicles, in any kit form excluding those of heading 8703.8030 8703.8020 - - - Components for the assembly / manufacture 50 of electric auto rickshaw, in any kit form 8704.1010 - - - Components for assembly/ manufacture of 30 Dump trucks designed for off-highway use combustion piston engine (diesel or semi-diesel) : 8704.2110 - - - Components for the assembly / manufacture 60 20 tonnes: tonnes: 49 0

20 tonnes: 8704.2310 - - - Components for the assembly / manufacture 30 combustion piston engine : manufacture, in any kit form excluding those of heading 8704.3130 and 8704.3150 8704.3120 - - - Components for the assembly / manufacture 60 of mini cargo van, in any kit form 8704.3140 - - - Components for the assembly / manufacture 50 of 3-wheeler cargo loader, in any kit form 8704.3210 - - - Components for assembly/ manufacture of 30 vehicles in any kit form combustion piston engine (diesel or semi-diesel) and electric motor as motors for propulsion : 49 1

8704.4200 - - g.v.w. exceeding 5 tonnes but not exceeding 30 20 tonnes combustion piston engine and electric motor as motors for propulsion : 8704.6010 - - - Components for the assembly / manufacture 30 of vehicles, in any kit form excluding those of heading 8704.6030 8704.6020 - - - Components for the assembly / manufacture 30 of Electric trucks, in any kit form those principally designed for the transport of persons or goods (for example, breakdown lorries, crane lorries, fire fighting vehicles, concrete- mixer lorries, road sweeper lorries, spraying lorries, mobile workshops, mobile radiological units). 8706.0000 Chassis fitted with engines, for the motor 50 vehicles of headings 87.01 to 87.05. vehicles of headings 87.01 to 87.05. 8707.9010 - - - For vehicles of headings 8704.2190 and 50 8704.3190 headings 87.01 to 87.05. 49 2

8708.1010 - - - (1) Bumpers (sheet metal) for vehicles of sub 35 - heading 8701.2020, 8701.2090, and 8701.2040

(2) Bumper (sheet metal type) and parts thereof for vehicles of sub - headings 8704.2219, 8704.2299 and 8704.2390 8708.1020 - - - (1) Following components for vehicles of 35 heading 8703.2113, 8703.2195, 8703.2240, 8704.3130 (i) Front and Rear Bumper (cover) (ii) Member/ reinforcement for bumpers (iii) Side supports for bumpers 8703.2113, 8703.2195, 8703.2240, 8704.3130 (i) Front and rear bumper (covers) (ii) Stays/ bracket for covers

(3) Front bumper ( sheet metal part) for vehicles of sub-heading 8703.2323 and 8703.3223 sub - headings 8704.2190 and 8704.3190 -heading 8703.2115 and 8704.3150 8703.3225 cabs): 8708.2110 - - - For motor cars of heading 87.03 and vehicles 35 of sub-headings 8703.2113, 8703.2193, 8703.2195, 8703.2240, 8703.2323, 8703.3223, 8703.3225, 8704.2190, 8704.3130 and 8704.3190 8708.2120 - - - For vehicles of heading 87.02 and sub- 35 headings 8701.2020, 8701.2090, 8701.2040, 8704.2219, 8704.2299 and 8704.2390 8708.2200 - - Front windscreens (windshields), rear windows 35 and other windows specified in Subheading Note 1 to this Chapter 8708.2911 - - - - (A) Following components for vehicles of 35 sub-heading 8701.2020, 8701.2090 and 8701.2040 49 3

mounting; Brackets for mounting engine (casting and sheet metal type) ; Brackets for exhaust pipe; Brackets / support for air and vacuum tank ; Brackets for mounting pedal set ; Brackets assembly for leaf spring assembly (casting) ; Brackets for air cleaner of sub-headings 8701.9220 and 8701.9320 there of 49 4

8708.2920 - - - Following components for vehicles of 35 heading 87.02 : seating capacity for 35 persons) instruments (sheet metal) 8708.2931 - - - - (A) Following components for motor cars of 35 heading 87.03 plates side sills for floor, side lockers for floor thereof (hard board type) vehicles up to 1200cc) ( front hood) 800cc) ( complete) 49 5

protectors) exceeding 800cc) exceeding1200cc) chrome plated from exhaust pipe ducts and nozzels

(36) Inner panel for windshield header/ rail roof / frame roof assembly (front/ rear) and parts thereof exceeding 800cc but not exceeding 1200cc) parts thereof (for vehicles not exceeding 1200cc) type) (for vehicles not exceeding 800cc) apron and parts thereof (for vehicles not exceeding 800cc) 49 6

not exceeding 800cc) 800cc)

(50) Pan rear floor and parts thereof (for vehicles not exceeding 1200cc) mounting and parts thereof mounting and parts thereof exceeding 1200cc) 1200cc) exceeding 1200cc) 800cc) vehicles not exceeding 1200cc) thereof except retainers/ clips thereof (for vehicles not exceeding 1200cc) front, rear and back (for vehicles not exceeding 800cc) vehicles not exceeding 1200cc) tray trim / and parts thereof and parts thereof (for vehicles not exceeding 800cc) 800cc) classifiable under chapter 90 (excluding foamed parts and registers/ louvers) 49 7

assemblies and parts thereof assemblies and parts thereof (for vehicles upto 1200cc)

(70) Reinforcement radiator grill (for vehicles not exceeding 1200cc) members and parts thereof sunroof) 800cc) ( complete) and parts thereof

(80) Side sill panel assemblies for main floor, and panel for floor compartment vehicles not exceeding 1200cc) assembly and parts thereof heading 8703.2113, 8703.2195, 8703.2240 49 8

suspension protectors)

(18) Frame roof front/ plate side and parts thereof

(23) Handles, inside pull and parts thereof, except sliding door handles sliding door handles foamed thereof except retainers/ clips 49 9

classifiable under Chapter 90( excluding foamed parts and lid glove box) heading 8703.2193 thereof except retainers/ clips 50 0

for floor heading 8703.2323, 8703.3223 gear change / control lever protection opening 50 1

cabs) for vehicles of sub - heading 8703.2115 heading 8703.3225 instrument panel) and parts thereof

(5) Check link cover (strap) for internal door hinge mounting door insulation 50 2

8708.2932 - - - - (A) Following components for motor cars of 35 sub-heading 8703.2119 and 8703.3112:

(1) Sash front door rear R/L (excl. door windows)

(2) Sash rear door center (excl. door windows) (B) Following components for motor cars:

(1) Knuckle steering

(2) Water pump

(3) Fuel filter

(4) Seat recliner

(5) Air cleaner assembly (6)Steering (Manual)

(7) Engines

(8) Transmissions (Manual) 8708.2941 - - - - (A) Following components for vehicles of 35 sub - heading 8704.2190 50 3

side (cab) member steering support heading 8704.3190 rear for floor (sheet metal)

(14) Front pillars (inner / outer) and parts thereof 50 4

foamed thereof (sheet metal)

(30) Panel floor front ; floors assemblies and parts thereof (sheet metal) heading 8704.3130 suspension 50 5

protectors)

(18) Frame roof front/ plate side and parts thereof

(23) Handles, inside pull and parts thereof, except sliding door handles sliding door handles foamed thereof except retainers/ clips classifiable under Chapter 90( excluding foamed parts and lid glove box) 50 6

cabs) for vehicles of sub - heading 8704.3150 8708.2942 - - - - (A) Following components for vehicles of 35 sub - heading 8704.2219 and parts thereof heading 8704.2299 50 7

heading 8704.2390 8708.3010 - - - (A) Following components for vehicles of 35 heading 87.01 thereof (other than those for disc brakes) for tractors of sub-headings 8701.9220 and 50 8

vehicles of sub-heading 8701.2020, 8701.2090 and 8701.2040 tractors of sub-headings 8701.9220 and tractors of sub-headings 8701.9220 and headings 8701.9220 and 8701.9320 tractors of sub-headings 8701.9220 and band, Lever for hand brake, Lock combined brakes, Shaft for brake pedals and support for brake lever for tractors of sub-headings brake (4x2 vehicles only) for vehicles of sub - heading 8701.2020, 8701.2090 and 8701.2040 tractors of sub-headings 8701.9220 and 87.02 ( for vehicles of seating capacity less than 35 persons) 8708.3020 - - - Following components for vehicles of 35 heading 8703 cover for brake pedal (sheet metal), hand brake lever assembly and parts and brake pipes of vehicles of sub - heading 8703.3225 cars of heading 87.03 and vehicles of sub- headings 8703.2113, 8703.2195, 8703.2240, 8703.2323 and 8703.3223 50 9

master cylinder / pump, actuator and strut), of vehicles of sub - heading 8703.2115; Mounted brake linings for vehicles of sub heading 8703.2115. motor cars of heading 87.03 and vehicles of sub- heading 8703.2113, 8703.2195 and 8703.2240 87.03 and vehicles of sub-headings 8703.2113, 8703.2193, 8703.2195 and 8703.2240 heading 87.03 and vehicles of sub- heading 8703.2193 thereof, of motor cars of heading 87.03 and vehicles of sub-headings 8703.2113, 8703.2193, 8703.2195, 8703.2240, 8703.2323 and 8703.3223 thereof for motorcars of subheadings 8703 and 8703.2193 Parking brake cable and parts thereof for vehicles of sub-headings 8703.2323, 8703.3223 8708.3031 - - - - (A) Following components, of vehicles of 35 sub - heading 8704.2190 heading 8704.3190 brake assembly and parts thereof heading 8704.3130 51 0

thereof, heading 8704.3150 master cylinder / pump, actuator and strut), 8708.3032 - - - - (A) Following components, of vehicles of 35 sub - heading 8704.2219 heading 8704.2299 heading 8704.2390 8708.4010 - - - Following components for agricultural 35 tractors of sub-headings 8701.9220 and 8701.9320: in gear box 51 1

lever and parts thereof box splitter for gear box provided with other transmission components and non driving axles; parts thereof 8708.5010 - - - (1) Built up drive axles with hub and brake 35 drum for vehicles of heading 87.02 and sub - headings 8701.2090, 8704.2219, 8704.2299 and 8704.2390 (2) Wheel hubs for axles for vehicles of heading 87.02 and sub headings 8701.2020, 8701.2090, 8701.2040, 8704.2219, 8704.2299 and 8704.2390 51 2

(1) (2) (3) (4)

(3) Built up drive axles for argicultural tractors of sub-headings 8701.9220 and 8701.9320 (excluding 4x4 tractors); Bushing PTO sleeve spacer, Cap for differential, Cap for driven axle (for Tractors upto 60 kW), Cap for PTO / end cover for PTO, collar for differential lock, collar for PTO, coupler differential lock / actuating collar, coupler rear drive, cover PTO shaft / cover upper axle casing, cover rear axle / side final drive, cover rear axle housing, differential cam lock assembly and parts thereof, differential housing/differential casing/ axle casing, differential lock levers, end assemblies of for axles and parts thereof, end assembly for PTO lever, fork for differential locks, fork for PTO clutch, fork PTO and fork PTO clutch, hand lever for PTO clutch, housing for PTO bearings, joint differential cross/journal pinion carrier, internal lever assembly/ lever relay for PTO control and parts thereof, lever for clutch release / shaft for lever clutch, link rocker, pedal assembly for differential lock (for tractors upto 60 kW), pedal for differential control, plate for differential, PTO lever, rear Axle Housing/ casing side final drive and parts thereof, Rear cover for PTO, Rear Wheel Hub (for Tractors upto 41 kW), Retainer for PTO Bearing, Selector for PTO Control Lever, Shaft assembly for fork lever and parts thereof, Shaft Lock Fork for differential for Agricultural Tractors of sub-headings 8701.9220 and

(4) Built up Non driving axles with hub and brake drums for vehicles of heading 87.02 and sub - headings 8701.2020, 8701.2090, 8701.2040, 8704.2219, 8704.2299 and 8704.2390; Dust protection caps for wheel hubs and Wheel hubs for axles for vehicles of heading 87.02 and sub heading 8701.2020, 8701.2090, 8701.2040, 8704.2219, 8704.2299, 8704.2390 51 3

(1) (2) (3) (4)

(5) Built up non driving axles, housing rear axel and propeler shaft for vehicles of sub-headings 8701.9220 and 8701.9320; Axle arm for Front Axle, Block pivot for front axle, Block thrust for axle casing, Cap for front hub/ cover hub, center beam assembly/ body front axle, Drag link assembly/ Tie rods, Hub for front wheel, Pivot pin, Spacer for steering knuckle, Spindle front axle/ Steering knuckle for Agricultural Tractors of sub- headings 8701.9220 and 8701.9320 8708.5020 - - - (1) Built up drive axles for vehicles of sub - 35 heading 8703.2115 and 8704.3150

(2) Drive shafts for axle, drive shaft housing and breathing pipe for vehicles of sub heading 8703.2115 and 8704.3150

(3) Built up Non driving axles for motor cars of heading 87.03 (of engine capacity upto 1200cc) and vehicles of sub-heading 8703.2113, 8703.2195, 8703.2240 and 8704.3130

(4) Cap spindle for grease , Hub front wheel and trailing / suspension rear arm and parts thereof (for vehicles not exceeding 1200cc) for motor cars of heading 87.03;

(5) Cap spindle for grease for vehicles of heading 8703.2113, 8703.2193, 8703.2195, 8703.2240 and 8704.3130; Hub for front axle for vehicle of sub heading 8704.2190

(6) Cap spindle for grease for vehicles of sub heading 8704.3190 (7) Propeller shaft for vehicles of sub heading 8703.2193 (8) Housing rear axle and propeller shaft for vehicles of sub- heading 8703.2113, 8703.2195, 8703.2240, 8704.3130 and 8704.3190 8708.5090 - - - Other 35 - Road wheels and parts and accessories thereof: 8708.7010 - - - Road wheels (excluding casted), rims discs, 35 caps, ornaments and weights for motor cars of heading 87.03 and vehicles of sub-headings 8703.2113, 8703.2193, 8703.2195, 8703.2240, 8703.2323, 8703.3223, 8704.2190, 8704.3130, 8704.3150, 8704.3190 and 8703.2115 8708.7020 - - - Road wheels (excluding casted), rims, discs, 35 caps, ornaments and weights for vehicles of heading 87.02 and sub- headings 8701.9220, 8701.9320, 8704.2219, 8704.2299 and 8704.2390 51 4

Shock absorbers) 8708.8010 - - - (1) Suspension Shock absorbers for motor 35 cars of heading 87.03 and vehicles of sub- headings 8703.2113, 8703.2115, 8703.2193, 8703.2195, 8703.2240, 8704.2190, 8704.3130, 8704.3150 and 8704.3190

(2) Parts of shock absorber for the vehicle of sub heading 8703.2115 and 8704.3150 8708.8020 - - - Pin for shock absorbers (4x2 vehicles only) 35 for vehicles of sub headings 8701.2020, 8701.2090, and 8701.9060 8708.9110 - - - Radiator of a kind with aluminum core 35 8708.9120 - - - Radiator other than aluminum core, for motor 35 cars of heading 87.03 and vehicles of sub- headings 8703.2113, 8703.2115, 8703.2193, 8703.2195, 8703.2240, 8703.2323, 8703.3223, 8704.2190, 8704.3130, 8704.3150, 8704.3190 and 8703.3225 8708.9130 - - - Radiator other than aluminum core, for 35 vehicles of heading 87.02 and sub- headings 8701.2020 (4x2 vehicles only), 8701.2090,, 8701.9060, 8704.2219, 8704.2299, 8704.2390

(2) Radiator Cap assembly and parts thereof for Agricultural Tractors of sub-headings 8701.9220 and 8701.9320 thereof: 8708.9210 - - - Silencers, mufflers and exhaust pipes for 35 motor cars of heading 87.03 and vehicles of sub- headings 8703.2113, 8703.2115, 8703.2193, 8703.2195, 8703.2240, 8703.2323, 8703.3223, 8704.2190, 8704.3130, 8704.3150, 8704.3190 and 8703.3225 51 5

8708.9220 - - - Silencers, mufflers and exhaust pipesfor 35 vehicles of heading 87.02 and sub- headings 8701.2020 (4x2 vehicles only), 8701.2090, 8701.2040, 8701.9220, 8701.9320, 8704.2219, 8704.2299 and 8704.2390 8708.9310 - - - (1) Upper and lower plates for clutch housing 35 (other than clutch plate) of a kind used with engines not exceeding 1200cc for motor cars of heading 87.03 and vehicles of sub-heading 8703.2113, 8703.2195, 8703.2240, 8704.3130 and 8704.3190 clutch plate) for vehicles of sub- heading 8703.2193 87.03 exceeding 1200cc 8708.9320 - - - Following parts for agricultural tractors of 35 sub- headings 8701.9220 and 8701.9320 :

(1) Clutches (with or without driven plates)

(2) Fork for clutches steering boxes; and parts thereof: 8708.9410 - - - (1) Steering wheels (non air bag/ non PU 35 foamed type) for motor cars of heading 87.03 not exceeding 1200cc and vehicles of sub-headings 8703.2113, 8703.2193, 8703.2195, 8703.2240, 8704.3130 and 8704.3190; steering knuckle arm left and steering drag link for vehicles of sub heading 8704.2190 heading 87.03, not exceeding 800 cc heading 87.03 and vehicles of sub-heading 8703.2113, 8703.2195, 8703.2240, 8704.3130 and 8704.3190 8703.2113, 8703.2195, 8703.2240 and 8704.3130 51 6

heading 8703.2113, 8703.2195, 8703.2240 and 8704.3130

(6) Steering wheels, steering columns, steering boxes and Steering stem for vehicles of sub - heading 8703.2115 and 8704.3150 8708.9420 - - - (1) Steering wheels (non foamed) and 35 covers steering shafts for vehicles of sub - heading 8704.2219 steering boxes (manual), Cover for steering column, Cover relay steering box and steering shaft for agricultural tractors of sub-headings 8708.9500 - - Safety Air bags with inflator system; parts 35 8708.9910 - - - Following components for vehicles of 35 heading 87.01: 8701.2090 and 8701.2040

(3) Fuel tank bands / supports / brackets / stripes only) vehicles only) only) vehicles only) of sub-headings 8701.9220 and 8701.9320

(2) Adaptor for techo meter drive (for tractors upto 60 kW ) 51 7

(4) Air intake pipes / tubes (for tractorsupto 60 kw)

(12) Brackets excluding those for throttle control, consol panel and stop light switch mechanism

(19) Collar pre - cleaner / shield air cleaner (for tractorsupto 60 kW) 51 8

mechanism machinism and parts thereof and parts thereo 51 9

(96) Support / bracket for fuel tank (for taractors upto 60 kW) (for tractorsupto 60 kW) 8708.9920 - - - Following components for vehicles of heading 35 87.02 : and parts thereof 52 0

sheet metal) stripes heading 87.03 1200cc) 1200cc) thereof (for vehicles upto 800cc) 52 1

800cc) cast iron, non rubberised) 1200cc) (manual type) ( for vehicles not exceeding 1200cc) (manual) 1200cc) accelerator and parts thereof) tank and parts threreof mechanism 8703.2113, 8703.2195 and 8703.2240 52 2

cast iron, non rubberised), excluding front mount bracket. outer) bump stoppers, for use with leaf springs water and parts thereof heading 8703.2193 cast iron, non rubberised) accelerator and parts thereof

(9) Plates, seats, hangers, shackles (inner/ outer), stop rear bump, bumper rear spring and pad for leaves for use with leaf spring assemblies 52 3

water and parts thereof 8703.2323 and 8703.3223

(1) Bands / protective blankets / brackets for fuel tank. power stearing pump and power stearing oil reservoir exhaust pipes metal) opening 52 4

heading 8703.2115 fuel tank heading 8703.3225 52 5

assembly and parts thereof propeller shaft 8708.9940 - - - Following components for vehicles of sub - 35 heading 87.04

(3) Bands / protective blankets / brackets for fuel tank. 52 6

(22) Shackles / shackle plates / pins / hangers for leaf springs heading 8704.3190

(5) Brackets for brake fluid reservoir, washer tank and water reservoir tank bracket front mount bumpers, hangers, stoppers and U bolts for leaf springs 52 7

assemblies and parts thereof 8704.3130 cast iron, non rubberised), excluding front mount bracket. 52 8

outer) bump stoppers, for use with leaf springs water and parts thereof heading 8704.3150 fuel tank 8708.9950 - - - - Following components, for vehicles of 35 heading 87.04 52 9

exhaust pipes and engine mounting (casting and sheet metal) stripes and parts thereof thereof (sheet metal)

(7) Brackets for mounting air cleaner, leaf springs, helper springs, schock absorbers and exhaust pipes. sheet metal)

(10) Fuel tank bands / supports / brackets / strips 53 0

thereof (sheet metal)

(6) Bracket for mounting air cleaner, leaf springs, shock absorbers (6x2 vehicles only), exhaust pipes and air tanks sheet metal)

(9) Fuel tank bands / supports / brackets / stripes vehicles only) only) 87.09 Works trucks, self- propelled, not fitted with lifting or handling equipment, of the type used in factories, warehouses, dock areas or airports for short distance transport of goods; tractors of the type used on railway station platforms; parts of the foregoing vehicles. 53 1

motorised, whether or not fitted with weapons, and parts of such vehicles. fitted with an auxiliary motor, with or without side- cars; side- cars. cylinder capacity not exceeding 50cc: 8711.1010 - - - Components for the assembly / manufacture 50 of vehicles in any kit form cylinder capacity exceeding 50cc but not exceeding 250cc: 8711.2010 - - - Components for the assembly / manufacture 50 cylinder capacity exceeding 250 cc but not exceeding 500 cc: 8711.3010 - - - Components for the assembly / manufacture 50 cylinder capacity exceeding 500 cc but not exceeding 800cc: 8711.4010 - - - Components for the assembly / manufacture 50 cylinder capacity exceeding 800cc: 8711.5010 - - - Components for the assembly / manufacture 50 8711.6010 - - - Components for the assembly / manufacture 50 of vehicles, in any kit form excluding those of headings 8711.6040 and 8711.6060 53 2

8711.6020 - - - Self-balancing, electrically-powered two 50 wheeled transportation device (hoverboard, smart scooter, drift vehicles) 8711.6030 - - - Components for the assembly / manufacture 50 of electric motorcycles, in any kit form 8711.6050 - - - Components for the assembly / manufacture 50 of 3-wheeler electric loader, in any kit form 8711.9010 - - - Components for the assembly / manufacture 50 8712.0000 Bicycles and other cycles (including delivery 35 tricycles), not motorised. not motorised or otherwise mechanically propelled. Nos. 87.11 to 87.13. 8714.1020 - - - Following components for vehicles of 35 heading 87.11:- asbestos 53 3

than bushes, collars, stoppers, valves, guides, rings, pistons, rebound, springs, plates and spacers and inner tubes, guides, races, ball assembly, seals, brackets, valves, oil locks, rings, pistons, stoppers, collars, front fork springs, plugs, bridges for forks and seat rebounds

(41) Silencers / exhaust pipes / mufflers and parts except collar and bushing 53 4

8714.1030 - - - Drum gear shift for vehicles of heading 87.11 35 8714.1040 - - - Following components for vehicles of 35 heading 87.11:- (A) For front shocks:

(1) Pipe seat

(2) Seat bottom

(3) Pipe /inner tube

(4) Case bottom/outer tube (B) For rear shocks:

(1) Case damper/ pump/ rebound

(2) Stopper valve (C ) For Engine:

(1) Cam for brakes

(2) Lever cam brake front & rear brakes, and free-wheel sprocket-wheels: 8714.9310 - - - Free wheel sprocket wheel for bicycle of 16 heading 87.12 8714.9400 - - Brakes, including coaster braking hubs and 20 hub brakes,and parts thereof 8714.9600 - - Pedals and crank-gear, and parts thereof 20 87.16 Trailers and semi- trailers; other vehicles, not mechanically propelled; parts thereof. for housing or camping: 8716.1010 - - - Components for the assembly / manufacture 16 - Self- loading or self- unloading trailers and semi- trailers for agriculture purposes: 53 5

8716.2010 - - - Components for the assembly / manufacture 16 - Other trailers and semi- trailers for the transport of goods: 8716.3110 - - - Components for the assembly / manufacture 16 8716.3910 - - - Components for the assembly / manufacture 16 8716.4010 - - - Components for the assembly / manufacture 16 8716.8010 - - - Components for the assembly / manufacture 16

Chapter 88

Aircraft, spacecraft, and parts thereof

Note. 1.- For the purposes of this Chapter, the expression “unmanned aircraft” means any aircraft, other than those of heading 88.01, designed to be flown without a pilot on board. They may be designed to carry a payload or equipped with permanently integrated digital cameras or other equipment which would enable them to perform utilitarian functions during their flight.

The expression “unmanned aircraft”, however, does not cover flying toys, designed solely for amusement purposes (heading 95.03).

1.- For the purposes of subheadings 8802.11 to 8802.40, the expression “unladen weight” means the weight of the machine in normal flying order, excluding the weight of the crew and of fuel and equipment other than permanently fitted items of equipment.

53 6

2.- For the purposes of subheadings 8806.21 to 8806.24 and 8806.91 to 8806.94, the expression “maximum take-off weight” means the maximum weight of the machine in normal flying order, at take-off, including the weight of payload, equipment and fuel.

8801.0000 Balloons and dirigibles; gliders, hang gliders 3 and other non- powered aircraft. aeroplanes), except unmanned aircraft of heading 88.06; spacecraft (including satellites and suborbital and spacecraft launch vehicles. 8802.1100 - - Of an unladen weight not exceeding 2,000 kg 3 8802.1200 - - Of an unladen weight exceeding 2,000 kg 3 8802.2000 - Aeroplanes and other aircraft, of an unladen 3 weight not exceeding 2,000 kg 8802.3000 - Aeroplanes and other aircraft, of an unladen 3 weight exceeding 2,000 kg but not exceeding 15,000 kg 8802.4000 - Aeroplanes and other aircraft, of an unladen 3 weight exceeding 15,000 kg 8802.6000 - Spacecraft (including satellites) and suborbital 3 and spacecraft launch vehicles and paragliders) and rotochutes; parts thereof and accessories thereto. similar gear; ground flying trainers; parts of the foregoing articles. 8805.1000 - Aircraft launching gear and parts thereof; deck- 3 arrestor or similar gear and parts thereof 8805.2100 - - Air combat simulators and parts thereof 3

8806.2100 - - With maximum take-off weight not more than 3 250 g 8806.2200 - - With maximum take-off weight more than 250 3 g but not more than 7 kg 53 7

8806.2300 - - With maximum take-off weight more than 7 kg 3 but not more than 25 kg 8806.2400 - - With maximum take-off weight more than 25 3 kg but not more than 150 kg 8806.9100 - - With maximum take-off weight not more than 3 250 g 8806.9200 – With maximum take-off weight more than 250 3 g but not more than 7 kg 8806.9300 - - With maximum take-off weight more than 7 kg 3 but not more than 25 kg 8806.9400 - - With maximum take-off weight more than 25 3 kg but not more than 150 kg 88.06. 8807.3000 - Other parts of aeroplanes, helicopters or 3 unmanned aircraft

Chapter 89

Ships, boats and floating structures 1.- A hull, an unfinished or incomplete vessel, assembled, unassembled or disassembled, or a complete vessel unassembled or disassembled, is to be classified in heading 89.06 if it does not have the essential character of a vessel of a particular kind.

boats, cargo ships, barges and similar vessels for the transport of persons or goods. 53 8

8901.1000 - Cruise ships, excursion boats and similar 11 vessels principally designed for the transport of persons; ferry- boats of all kinds 8901.3000 - Refrigerated vessels, other than those of 0 subheading 8901.20 8901.9000 - Other vessels for the transport of goods and 3 other vessels for the transport of both persons and goods vessels for processing or preserving fishery products. sports; rowing boats and canoes. boats : 8903.1100 - - Fitted or designed to be fitted with a motor, 20 unladen (net) weight (excluding the motor) not exceeding 100 kg unladen (net) weight not exceeding 100 kg without auxiliary motor : exceeding 24 m including outboard motorboats : exceeding 24 m floating cranes, and other vessels the navigability of which is subsidiary to their main function; floating docks; floating or submersible drilling or production platforms. 53 9

8905.2000 - Floating or submersible drilling or production 3 platforms lifeboats other than rowing boats. rafts, tanks, coffer- dams, landing- stages, buoys and beacons). breaking up.

SECTION XVIII

OPTICAL, PHOTOGRAPHIC, CINEMATOGRAPHIC, MEASURING, CHECKING, PRECISION, MEDICAL OR SURGICAL INSTRUMENTS AND APPARATUS; CLOCKS AND WATCHES; MUSICAL INSTRUMENTS; PARTS AND ACCESSORIES THEREOF

Chapter 90

Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; parts and accessories thereof

(a) Articles of a kind used in machines, appliances or for other technical uses, of vulcanized rubber other than hard rubber (heading 40.16), of leather or of composition leather (heading 42.05) or of textile material

(b) Supporting belts or other support articles of textile material, whose intended effect on the organ to be supported or held derives solely from their elasticity (for example, maternity belts, thoracic support bandages, abdominal support bandages, supports for joints or muscles) (Section XI);

(d) Glass mirrors, not optically worked, of heading 70.09, or mirrors of base metal or of precious metal, not being optical elements (heading 83.06 or Chapter 71); 54 0

(e) Goods of heading 70.07, 70.08, 70.11, 70.14, 70.15 or 70.17;

(f) Parts of general use, as defined in Note 2 to Section XV, of base metal (Section XV) or similar goods of plastics (Chapter 39); however, articles specially designed for use exclusively in implants in medical, surgical, dental or veterinary sciences are to be classified in heading 90.21;

(g) Pumps incorporating measuring devices, of heading 84.13; weight- operated counting or checking machinery, or separately presented weights for balances (heading 84.23); lifting or handling machinery (headings 84.25 to 84.28); paper or paperboard cutting machines of all kinds (heading 84.41); fittings for adjusting work or tools on machine-tools or water-jet cutting machines, of heading 84.66, including fittings with optical devices for reading the scale (for example, “optical” dividing heads) but not those which are in themselves essentially optical instruments (for example, alignment telescopes); calculating machines (heading 84.70); valves or other appliances of heading 84.81; machines and apparatus (including apparatus for the projection or drawing of circuit patterns on sensitised semiconductor materials) of heading 84.86;

(h) Searchlights or spotlights of a kind used for cycles or motor vehicles (heading 85.12); portable electric lamps of heading 85.13; cinematographic sound recording, reproducing or re-recording apparatus (heading 85.19); sound-heads (heading 85.22); television cameras, digital cameras and video camera recorders (heading 85. 25); radar apparatus, radio navigational aid apparatus or radio remote control apparatus (heading 85. 26); connectors for optical fibres, optical fibre bundles or cables (heading 86.36); numerical control apparatus of heading 85.37; sealed beam lamp units of heading 85.39; optical fibre cables of heading 85.44;

(ij) Searchlights or spotlights of heading 94.05;

(k) Articles of Chapter 95;

(l) Monopods, bipods, tripods and similar articles, of heading 96.20;

(m) Capacity measures, which are to be classified according to their constituent material; or

(n) Spools, reels or similar supports (which are to be classified according to their constituent material, for example, in heading 39.23 or Section XV). 2.- Subject to Note 1 above, parts and accessories for machines, apparatus, instruments or articles of this Chapter are to be classified according to the following rules:

(a) Parts and accessories which are goods included in any of the headings of this Chapter or of Chapter 84, 85 or 91 (other than heading 84.87, 85.48 or 90.33) are in all cases to be classified in their respective headings;

(b) Other parts and accessories, if suitable for use solely or principally with a particular kind of machine, instrument or apparatus, or with a number of machines, instruments or apparatus of the same heading (including a machine, instrument or apparatus of heading 90.10, 90.13 or 90.31) are to be classified with the machines, instruments or apparatus of that kind;

(c) All other parts and accessories are to be classified in heading 90.33. 3.- The provisions of Notes 3 and 4 to Section XVI apply also to this Chapter. 54 1

4.- Heading 90.05 does not apply to telescopic sights for fitting to arms, periscopic telescopes for fitting to submarines or tanks, or to telescopes for machines, appliances, instruments or apparatus of this Chapter or Section XVI; such telescopic sights and telescopes are to be classified in heading 5.- Measuring or checking optical instruments, appliances or machines which, but for this Note, could be classified both in heading 90.13 and in heading 6.- For the purposes of heading 90.21, the expression “orthopaedic appliances” - Supporting or holding parts of the body following an illness, operation or

Orthopaedic appliances include footwear and special insoles designed to correct orthopaedic conditions, provided that they are either (1) made to measure or (2) mass- produced, presented singly and not in pairs and designed to fit either foot equally.

(a) Instruments and apparatus for automatically controlling the flow, level, pressure or other variables of liquids or gases, or for automatically controlling temperature, whether or not their operation depends on an electrical phenomenon which varies according to the factor to be automatically controlled, which are designed to bring this factor to, and maintain it at, a desired value, stabilised against disturbances, by

(b) Automatic regulators of electrical quantities, and instruments or apparatus for automatically controlling non- electrical quantities the operation of which depends on an electrical phenomenon varying according to the factor to be controlled, which are designed to bring this factor to, and maintain it at, a desired value, stabilised against disturbances, by constantly or periodically measuring its actual value.

optical fibre cables other than those of heading 85.44; sheets and plates of polarising material; lenses (including contact lenses), prisms, mirrors and other optical elements, of any material, unmounted, other than such elements of glass not optically worked. 9001.1000 - Optical fibres, optical fibre bundles and cables 20 9001.2000 - Sheets and plates of polarising material 20 54 2

elements, of any material, mounted, being parts of or fittings for instruments or apparatus, other than such elements of glass not optically worked. 9002.1100 - - For cameras, projectors or photographic 3 enlargers or reducers goggles or the like, and parts thereof. protective or other. telescopes, and mountings therefor; other astronomical instruments and mountings therefor, but not including instruments for radio- astronomy. 9005.9000 - Parts and accessories (including mountings) 11 cameras; photographic flashlight apparatus and flashbulbs other than discharge lamps of heading 85.39. 9006.1000 - Cameras of a kind used for preparing printing 3 plates or cylinders 9006.3000 - Cameras specially designed for underwater use, 3 for aerial survey or for medical or surgical examination of internal organs; comparison cameras for forensic or criminological purposes 54 3

flashbulbs: 9006.6100 - - Discharge lamp (“electronic”) flashlight 3 apparatus whether or not incorporating sound recording or reproducing apparatus. photographic (other than cinematographic) enlargers and reducers. (including cinematographic) laboratories, not specified or included elsewhere in this Chapter; negatoscopes; projection screens. 9010.1000 - Apparatus and equipment for automatically 3 developing photographic (including cinematographic) film or paper in rolls or for automatically exposing developed film to rolls of photographic paper photographic (including cinematographic) laboratories; negatoscopes those for photomicrography, cinephotomicrography or microprojection. 54 4

cinephotomicrography or microprojection diffraction apparatus. 9012.1000 - Microscopes other than optical microscopes; 0 diffraction apparatus appliances and instruments, not specified or included elsewhere in this Chapter. 9013.1000 - Telescopic sights for fitting to arms; periscopes; 0 telescopes designed to form parts of machines, appliances, instruments or apparatus of this Chapter or Section XVI 9013.8000 - Other devices, appliances and instruments 0 navigational instruments and appliances. 9014.2000 - Instruments and appliances for aeronautical or 3 space navigation (other than compasses) surveying), hydrographic, oceanographic, hydrological, meteorological or geophysical instruments and appliances, excluding compasses; rangefinders. 9015.2000 - Theodolites and tachymeters (tacheometers) 3 9015.4000 - Photogrammetrical surveying instruments and 3 appliances 90.16 Balances of a sensitivity of 5 cg or better, with or without weights. 54 5

calculating instruments (for example, drafting machines, pantographs, protractors, drawing sets, slide rules, disc calculators); instruments for measuring length, for use in the hand (for example, measuring rods and tapes, micrometers, callipers), not specified or included elsewhere in this Chapter. automatic: 9017.1010 - - - Plotters and other machines for designing 3 textile garments, having CAD/CAM/CIM system 9017.2000 - Other drawing, marking- out or mathematical 11 calculating instruments surgical, dental or veterinary sciences, including scintigraphic apparatus, other electro- medical apparatus and sight- testing instruments. apparatus for functional exploratory examination or for checking physiological parameters): 9018.2000 - Ultra- violet or infra- red ray apparatus 0 like: 9018.3200 - - Tubular metal needles and needles for sutures 11 54 6

9018.3910 - - - Dextrose and saline infusion giving sets 20 imported alongwith empty non-toxic bags for infusion solution 9018.3920 - - - Dextrose and saline infusion giving sets 20 dental sciences: 9018.4100 - - Dental drill engines, whether or not combined 0 on a single base with other dental equipment 9018.5000 - Other ophthalmic instruments and appliances 0 apparatus; psychological aptitude- testing apparatus; ozone therapy, oxygen therapy, aerosol therapy, artificial respiration or other therapeutic respiration apparatus. apparatus; psychological aptitude- testing apparatus therapy, artificial respiration or other therapeutic respiration apparatus: 54 7

excluding protective masks having neither mechanical parts nor replaceable filters. surgical belts and trusses; splints and other fracture appliances; artificial parts of the body; hearing aids and other appliances which are worn or carried, or implanted in the body, to compensate for a defect or disability. 9021.4000 - Hearing aids, excluding parts and accessories 0 9021.5000 - Pacemakers for stimulating heart muscles, 0 excluding parts and accessories alpha, beta, gamma or other ionising radiations, whether or not for medical, surgical, dental or veterinary uses, including radiography or radiotherapy apparatus, X-ray tubes and other X-ray generators, high tension generators, control panels and desks, screens, examination or treatment tables, chairs and the like. or not for medical, surgical, dental or veterinary uses, including radiography or radiotherapy apparatus: 9022.1400 - - Other, for medical, surgical or veterinary uses 0 gamma radiations, whether or not for medical, surgical, dental or veterinary uses, including radiography or radiotherapy apparatus: 54 8

9022.2100 - - For medical, surgical, dental or veterinary uses 0 9023.0000 Instruments, apparatus and models, designed 0 for demonstrational purposes (for example, in education or exhibitions), unsuitable for other uses. hardness, strength, compressibility, elasticity or other mechanical properties of materials (for example, metals, wood, textiles, paper, plastics). 9024.1000 - Machines and appliances for testing metals 0 thermometers, pyrometers, barometers, hygrometers and psychrometers, recording or not, and any combination of these instruments. with other instruments: agricultural tractors of sub-headings 8701.9220 and 8701.9320 checking the flow, level, pressure or other variables of liquids or gases (for example, flow meters, level gauges, manometers, heat meters), excluding instruments and apparatus of heading 90.14, 90.15, 90.28 or 90.32. liquids: 54 9

9026.1010 - - - Following parts for agricultural tractors of sub- 35 headings 8701.9220 and 8701.9320:

(1) Fuel gauge (2) Oil level indicator (3) Dipstick/guage oil level for engines 9026.1020 - - - Dipstick/ gauge oil level for engines of motor 35 cars of heading 87.03 and vehicles of sub- headings 8703.2113, 8703.2193, 8703.2195, 8703.2240, 8703.3225, 8704.3130 and 8704.3190 9026.1030 - - - Other for motor cars and vehicles 35 chemical analysis (for example, polarimeters, refractometers, spectrometers, gas or smoke analysis apparatus); instruments and apparatus for measuring or checking viscosity, porosity, expansion, surface tension or the like; instruments and apparatus for measuring or checking quantities of heat, sound or light (including exposure meters); microtomes. instruments spectrographs using optical radiations (UV, visible, IR) 9027.5000 - Other instruments and apparatus using optical 0 radiations (UV, visible,IR) 90.28 Gas, liquid or electricity supply or production meters, including calibrating meters therefor. 9028.9010 - - - Shaft without rotating disc, register assembly 11 and meter bearing assembly for electricity meter 55 0

taximeters, mileometers, pedometers and the like; speed indicators and tachometers, other than those of heading 90.14 or 90.15; stroboscopes. taximeters, mileometers, pedometers and the like: stroboscopes: 9029.2011 - - - - Mechanical type for motor cars of heading 35 8703 (not exceeding 800cc), vehicles of heading 87.11 and vehicles of sub - heading 8704.3190 9029.2012 - - - - RPM meter for agricultural tractors of sub- 35 headings 8701.9220 and 8701.9320 9029.2013 - - - - Speed indicator and techometers for other 35 motor cars and vehicles instruments and apparatus for measuring or checking electrical quantities, excluding meters of heading 90.28; instruments and apparatus for measuring or detecting alpha, beta, gamma, X- ray, cosmic or other ionising radiations. 9030.1000 - Instruments and apparatus for measuring or 0 detecting ionising radiations or checking voltage, current, resistance or power (other than those for measuring or checking semiconductor wafers or devices) : 9030.3100 - - Multimeters without a recording device 0 9030.3200 - - Multimeters with a recording device 0 9030.3310 - - - Battery meters for agricultural tractors of sub- 35 headings 8701.9220 and 8701.9320 55 1

9030.4000 - Other instruments and apparatus, specially 0 designed for telecommunications (for example, cross- talk meters, gain measuring instruments, distortion factor meters, psophometers) 9030.8200 - - For measuring or checking semiconductor 0 wafers or devices (including integrated circuits) appliances and machines, not specified or included elsewhere in this Chapter; profile projectors. devices (including integrated circuits) or for inspecting photomasks or reticles used in manufacturing semiconductor devices (including integrated circuits) 9031.8000 - Other instruments, appliances and machines 0 instruments and apparatus. 9032.1010 - - - Of a kind used in refrigerators, deep-freezers 0 and air-conditioners 9032.8910 - - - Temperature control switches for vehicles of 35 sub - heading 8703.2115 and 8704.3150 55 2

included elsewhere in this Chapter) for machines, appliances, instruments or apparatus of Chapter 90.

Chapter 91

Clocks and watches and parts thereof

(a) Clock or watch glasses or weights (classified according to their constituent material);

(b) Watch chains (heading 71.13 or 71.17, as the case may be);

(c) Parts of general use defined in Note 2 to Section XV, of base metal (Section XV), or similar goods of plastics (Chapter 39) or of precious metal or metal clad with precious metal (generally heading 71.15); clock or watch springs are, however, to be classified as clock or watch parts (heading 91.14);

(d) Bearing balls (heading 73.26 or 84.82, as the case may be);

(e) Articles of heading 84.12 constructed to work without an escapement;

(g) Articles of Chapter 85, not yet assembled together or with other components into watch or clock movements or into articles suitable for use solely or principally as parts of such movements (Chapter 85). 2.- Heading 91.01 covers only watches with case wholly of precious metal or of metal clad with precious metal, or of the same materials combined with natural or cultured pearls, or precious or semi-precious stones (natural, synthetic or reconstructed) of headings 71.01 to 71.04. Watches with case of

3.- For the purposes of this Chapter, the expression “watch movements” means devices regulated by a balance-wheel and hairspring, quartz crystal or any other system capable of determining intervals of time, with a display or a system to which a mechanical display can be incorporated. Such watch movements shall not exceed 12 mm in thickness and 50 mm in width, length 4.- Except as provided in Note 1, movements and other parts suitable for use both in clocks or watches and in other articles (for example, precision 55 3

watches, including stop- watches, with case of precious metal or of metal clad with precious metal. or not incorporating a stop- watch facility: incorporating a stop- watch facility: watches, including stop- watches, other than those of heading 91.01. or not incorporating a stop- watch facility: incorporating a stop- watch facility: clocks of heading 91.04. similar type for vehicles, aircraft, spacecraft or vessels. 9104.0020 - - - For vehicles of sub-heading 8703.2323, 35 8703.3223 and 8704.2190 9104.0030 - - - Other for motor cars and vehicles 35 55 4

apparatus for measuring, recording or otherwise indicating intervals of time, with clock or watch movement or with synchronous motor (for example, time- registers, time- recorders). 9106.1010 - - - Hour meters / tractor meters for agricultural 35 tractors of sub-headings 8701.9220 and movement or with synchronous motor. 9108.1100 - - With mechanical display only or with a device 11 to which a mechanical display can be incorporated unassembled or partly assembled (movement sets); incomplete watch or clock movements, assembled; rough watch or clock movements. 55 5

9110.1100 - - Complete movements, unassembled or partly 3 assembled (movement sets) 9111.1000 - Cases of precious metal or of metal clad with 3 precious metal 9111.2000 - Cases of base metal, whether or not gold- or 3 silver- plated other goods of this Chapter, and parts thereof. bracelets, and parts thereof. precious metal 9113.2000 - Of base metal, whether or not gold- or silver- 3 plated

Chapter 92

Musical instruments; parts and accessories of such articles

(a) Parts of general use, as defined in Note 2 to Section XV, of base metal (Section XV), or similar goods of plastics (Chapter 39);

(b) Microphones, amplifiers, loud-speakers, head-phones, switches, stroboscopes or other accessory instruments, apparatus or equipment of Chapter 85 or 90, for use with but not incorporated in or housed in 55 6

(d) Brushes for cleaning musical instruments (heading 96.03),or monopods, bipods, tripods and similar articles (heading 96.20); or 2.- Bows and sticks and similar devices used in playing the musical instruments of heading 92.02 or 92.06 presented with such instruments in numbers normal thereto and clearly intended for use therewith, are to be classified in the same heading as the relative instruments.

Cards, discs and rolls of heading 92.09 presented with an instrument are to be treated as separate articles and not as forming a part of such

harpsichords and other keyboard stringed instruments. example, guitars, violins, harps). keyboard pipe organs, accordions, clarinets, trumpets, bagpipes), other than fairground organs and mechanical street organs. example, drums, xylophones, cymbals, castanets, maracas). produced, or must be amplified, electrically (for example, organs, guitars, accordions). 9207.1000 - Keyboard instruments, other than accordions 11 55 7

mechanical street organs, mechanical singing birds, musical saws and other musical instruments not falling within any other heading of this Chapter; decoy calls of all kinds; whistles, call horns and other mouth- blown sound signalling instruments. boxes) and accessories (for example, cards, discs and rolls for mechanical instruments) of musical instruments; metronomes, tuning forks and pitch pipes of all kinds. instruments of heading 92.02 instruments of heading 92.07

SECTION XIX

ARMS AND AMMUNITION; PARTS AND ACCESSORIES THEREOF

Chapter 93

Arms and ammunition; parts and accessories thereof

(a) Goods of Chapter 36 (for example, percussion caps, detonators,

(b) Parts of general use, as defined in Note 2 to Section XV, of base metal (Section XV), or similar goods of plastics (Chapter 39);

(d) Telescopic sights or other optical devices suitable for use with arms, unless mounted on a firearm or presented with the firearm on which 55 8

(e) Bows, arrows, fencing foils or toys (Chapter 95); or

(f) Collectors’ pieces or antiques (heading 97.05 or 97.06).

2.- In heading 93.06, the reference to “parts thereof” does not include radio or radar apparatus of heading 85.26.

pistols and the arms of heading 93. 07. 9301.1000 - Artillery weapons (for example, guns, howitzers 16 and mortars) 9301.2000 - Rocket launchers; flame- throwers; grenade 16 launchers; torpedo tubes and similar projectors heading 93.03 or 93.04. than 0.32: 9302.0012 - - - -Pistols, single barrel, semi-automatic or 16 otherwise 9302.0092 - - - - Pistols, signle barrel , semi-automatic or 20 otherwise 55 9

operate by the firing of an explosive charge (for example, sporting shotguns and rifles, muzzle- loading firearms, Very pistols and other devices designed to project only signal flares, pistols and revolvers for firing blank ammunition, captive- bolt humane killers, line- throwing guns). shotguns, including combination shotgun- rifles: 9303.2020 - - - Shotguns, multiple barrel, including 20 combination guns rifles: 9304.0000 Other arms (for example, spring, air or gas 20 guns and pistols, truncheons), excluding those of heading 93.07. 93.01 to 93.04. 9305.1020 - - - Frames and receivers; barrels; Pistons; 20 locking lugs and gas buffers; Magazines and parts thereof; Silencers(sound moderators) and parts thereof; Butts; grips and plates 9305.1030 - - - Slide (for pistols) and cylinders (for 20 revolvers) 56 0

9305.2030 - - - Frames and receivers, Rilfe barrels, 20 Pistons, looking lugs and gas buffers, Magazines and parts thereof, Silencers(sound moderators) and parts thereof, Flash eliminators and parts 9305.2040 - - - Breeches, bolts (gunlocks) and bolt carriers 20 9305.9112 - - - - Frames and receivers, Barrels, Pistons, 16 locking lugs and gas buffers, Magazines and parts thereof, Silencers(sound moderators) and parts thereof, Flash eliminators and parts thereof. 9305.9113 - - - - Breeches, blts (gunlocks) and bolt carriers 16 missiles and similar munitions of war and parts thereof; cartridges and other ammunition and projectiles and parts thereof, including shot and cartridge wads. pellets: 9306.3010 - - - Cartridges for riveting or similar tools or for 20 captive-bolt humane killers and parts thereof similar arms and parts thereof and scabbards and sheaths therefor.

56 1

SECTION XX

MISCELLANEOUS MANUFACTURED ARTICLES

Chapter 94

Furniture; bedding, mattresses, mattress supports, cushions and similar stuffed furnishings; luminaires and lighting fittings, not elsewhere specified or included; illuminated signs, illuminated name-plates and the like; prefabricated buildings

(a) Pneumatic or water mattresses, pillows or cushions, of Chapter 39, 40

(b) Mirrors designed for placing on the floor or ground (for example, cheval-glasses (swing-mirrors)) of heading 70.09;

(d) Parts of general use as defined in Note 2 to Section XV, of base metal (Section XV), or similar goods of plastics (Chapter 39), or safes of

(e) Furniture specially designed as parts of refrigerating or freezing equipment of heading 84.18; furniture specially designed for sewing

(f) Lamps or light sources and parts thereof of Chapter 85;

(g) Furniture specially designed as parts of apparatus of heading 85.18 (heading 85.18), of headings 85.19 or 85.21 (heading 85.22) or of headings 85.25 to 85.28 (heading 85.29);

(ij) Dentists’ chairs incorporating dental appliances of heading 90.18 or

(k) Articles of Chapter 91 (for example, clocks and clock cases);

(l) Toy furniture or toy luminaires and lighting fittings (heading 95.03), billiard tables or other furniture specially constructed for games (heading 95.04), furniture for conjuring tricks or decorations (other than lighting strings) such as Chinese lanterns (heading 95.05); or

(m) Monopods, bipods, tripods and similar articles (heading 96.20). 2.- The 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 placing on the floor The following are, however, to be classified in the above-mentioned headings even if they are designed to be hung, to be fixed to the wall or to stand one on

(a) Cupboards, bookcases, other shelved furniture (including single shelves presented with supports for fixing them to the wall) and unit

3.- (A) In headings 94.01 to 94.03 references to parts of goods do not include references to sheets or slabs (whether or not cut to shape but not combined with other parts) of glass (including mirrors), marble or other stone or of any other material referred to in Chapter 68 or 69. 56 2

(B) Goods described in heading 94.04, presented separately, are not to be classified in heading 94.01, 94.02 or 94.03 as parts of goods. 4.- For the purposes of heading 94.06, the expression “prefabricated buildings” means buildings which are finished in the factory or put up as elements, presented together, to be assembled on site, such as housing or worksite accommodation, offices, schools, shops, sheds, garages or similar buildings.

Prefabricated buildings include “modular building units” of steel, normally presented in the size and shape of a standard shipping container, but substantially or completely pre-fitted internally. Such modular building units are normally designed to be assembled together to form permanent buildings.

whether or not convertible into beds, and parts thereof. vehicles of sub-headings 8703.2113, 8703.2115, 8703.2193, 8703.2195, 8703.2240, 8703.2323, 8703.3223, 8703.3225, 8704.2190, 8704.3130, 8704.3150 and 8704.3190 9401.2020 - - - For vehicles of heading 87.02 sub-headings 35 8701.2020, 8701.2090, 8701.9220, 8701.9320, 8701.2040, 8704.2219, 8704.2299 and 8704.2390 equipment, convertible into beds : materials : 56 3

9401.9910 - - - Seat parts made of foam, head/arm rests 35 and seat frames for motor cars of heading 87.03 and vehicles of sub-headings 8703.2113, 8703.2115, 8703.2193, 8703.2195, 8703.2240, 8703.2323, 8703.3223, 8703.3225, 8704.2190, 8704.3130, 8704.3150 and 8704.3190 9401.9920 - - - Seat parts made of foam, head/ arm rests 35 and seat frames for vehicles of heading 87.02 and sub-headings 8701.2020, 8701.2090, 8701.9220, 8701.9320, 8701.2040, 8704.2219, 8704.2299 and 8704.2390 furniture (for example, operating tables, examination tables, hospital beds with mechanical fittings, dentists’ chairs); barbers’ chairs and similar chairs, having rotating as well as both reclining and elevating movements; parts of the foregoing articles. thereof: 9402.9020 - - - Hospital beds with mechanical fittings 20 9403.1000 - Metal furniture of a kind used in offices 20 9403.3000 - Wooden furniture of a kind used in offices 20 9403.4000 - Wooden furniture of a kind used in the kitchen 20 bedroom: 56 4

osier, bamboo or similar materials : similar furnishing (for example, mattresses, quilts, eiderdowns, cushions, pouffes and pillows) fitted with springs or stuffed or internally fitted with any material or of cellular rubber or plastics, whether or not covered. 9404.2100 - - Of cellular rubber or plastics, whether or not 20 covered 9404.4000 - Quilts, bedspreads, eiderdowns and duvets 20 (comforters) searchlights and spotlights and parts thereof, not elsewhere specified or included; illuminated signs, illuminated name-plates and the like, having a permanently fixed light source, and parts thereof not elsewhere specified or included. lighting fittings, excluding those of a kind used for lighting public open spaces or thoroughfares : diode (LED) light sources : 56 5

luminaires : 9405.2100 - - Designed for use solely with light-emitting 20 diode (LED) light sources trees : 9405.3100 - - Designed for use solely with light-emitting 20 diode (LED) light sources - Other electric luminaires and lighting fittings : 9405.4100 - - Photovoltaic, designed for use solely with 20 light-emitting diode (LED) light sources 9405.4200 - - Other, designed for use solely with light- 20 emitting diode (LED) light sources 9405.4910 - - - Lighting system of a kind used for film 3 shootings - Non-electrical luminaires and lighting fittings : the like : 9405.6100 - - Designed for use solely with light-emitting 20 diode (LED) light sources 56 6

Chapter 95

Toys, games and sports requisites; parts and accessories thereof

(b) Fireworks or other pyrotechnic articles of heading 36.04;

(c) Yarns, monofilament, cords or gut or the like for fishing, cut to length but not made up into fishing lines, of Chapter 39, heading 42.06 or

(d) Sports bags or other containers of heading 42.02, 43.03 or 43.04;

(e) Fancy dress of textiles, of Chapter 61 or 62; sports clothing and special articles of apparel of textiles, of Chapter 61 or 62, whether or not incorporating incidentally protective components such as pads or padding in the elbow, knee or groin areas (for example, fencing

(f) Textile flags or bunting, or sails for boats, sailboards or land craft, of

(g) Sports footwear (other than skating boots with ice or roller skates attached) of Chapter 64, or sports headgear of Chapter 65;

(h) Walking-sticks, whips, riding-crops or the like (heading 66.02), or parts

(ij) Unmounted glass eyes for dolls or other toys, of heading 70.18;

(k) Parts of general use, as defined in Note 2 to Section XV, of base metal (Section XV), or similar goods of plastics (Chapter 39);

(m) Pumps for liquids (heading 84.13), filtering or purifying machinery and apparatus for liquids or gases (heading 84.21), electric motors (heading 85.01), electric transformers (heading 85.04) discs, tapes, solid-state non-volatile storage devices, within “smart cards” and other media for the recording of sound or of other phenomenon whether or not recorded (heading 85.23), radio remote control apparatus (heading 85.26) or cordless infrared remote control devices (heading 85.43);

(n) Sports vehicles (other than bobsleighs, toboggans and the like) of

(q) Sports craft such as canoes and skiffs (Chapter 89), or their means of propulsion (Chapter 44 for such articles made of wood); 56 7

(r) Spectacles, goggles or the like, for sports or outdoor games (heading 90.04);

(s) Decoy calls or whistles (heading 92.08);

(t) Arms or other articles of Chapter 93;

(u) Lighting strings of all kinds (heading 94.05);

(v) Monopods, bipods, tripods and similar articles (heading 96.20);

(w) Racket strings, tents or other camping goods, or gloves, mittens and mitts (classified according to their constituent material); or

(x) Tableware, kitchenware, toilet articles, carpets and other textile floor coverings, apparel, bed linen, table linen, toilet linen, kitchen linen and similar articles having a utilitarian function (classified according to their constituent material). 2.- This Chapter includes articles in which natural or cultured pearls, precious or semi-precious stones (natural, synthetic or reconstructed), precious metal or metal clad with precious metal constitute only minor constituents. 3.- Subject to Note 1 above, parts and accessories which are suitable for use solely or principally with articles of this Chapter are to be classified with those articles. 4.- Subject to the provisions of Note 1 above, heading 95.03 applies, inter alia, to articles of this heading combined with one or more items, which cannot be considered as sets under the terms of General Interpretative Rule 3 (b), and which, if presented separately, would be classified in other headings, provided the articles are put up together for retail sale and the combinations have the essential character of toys. 5.- Heading 95. 03 does not cover articles which, on account of their design, shape or constituent material, are identifiable as intended exclusively for animals, for example, “pet toys” (classification in their own appropriate heading). 6.- For the purposes of heading 95.08 :

(a) The expression “amusement park rides” means a device or combination of devices or equipment that carry, convey, or direct a person or persons over or through a fixed or restricted course, including watercourses, or within a defined area for the primary purposes of amusement or entertainment. Such rides may be combined within an amusement park, theme park, water park or fairground. These amusement park rides do not include equipment of a kind commonly installed in residences or playgrounds;

(b) The expression “water park amusements” means a device or combination of devices or equipment that are characterised by a defined area involving water, with no purposes built path. Water park amusements only include equipment designed specifically for water parks; and

(c) The expression “fairground amusements” means games of chance, strength or skill, which commonly employ an operator or attendant and may be installed in permanent buildings or independent concession stalls. Fairground amusements do not include equipment of heading 95.04. This heading does not include equipment more specifically classified elsewhere in the Nomenclature. 56 8

Subheading Note

1.- Subheading 9504.50 covers:

(a) Video game consoles from which the image is reproduced on a television receiver, a monitor or other external screen or surface; or

(b) Video game machines having a self-contained video screen, whether or not portable. This subheading does not cover video game consoles or machines operated by coins, banknotes, bank cards, tokens or by any other means of payment (subheading 9504.30).

wheeled toys; dolls’ carriages; dolls; other toys; reduced- size (“scale”) models and similar recreational models, working or not; puzzles of all kinds. 9503.0010 - - - Wheeled toys designed to be ridden by 20 children (for example, tricycles, scooters, pedal cars); dolls’ carriages. footwear and headgear mechanical or electrical movements parlour games, including pintables, billiards, special tables for casino games and automatic bowling equipment, amusement machines operated by coins, banknotes, bank cards, tokens or by any other means of payment. 9504.2000 - Articles and accessories for billiards of all kinds 20 9504.3000 - Other games, operated by coins, banknotes, 20 bank cards, tokens or by other means of payment, other than automatic bowling alley equipment 9504.5000 - Video game consoles and machines, other 20 than those of subheading 9504.30 56 9

articles, including conjuring tricks and novelty jokes. exercise, gymnastics, athletics, other sports (including table- tennis) or outdoor games, not specified or included elsewhere in this Chapter; swimming pools and paddling pools. water- sport equipment: 9506.4000 - Articles and equipment for table- tennis 20 or not strung: 9506.5100 - - Lawn-tennis rackets, whether or not strung 20 balls: 57 0

9506.7000 - Ice skates and roller skates, including skating 11 boots with skates attached 9506.9100 - - Articles and equipment for general physical 11 exercise, gymnastics or athletics fishing tackle; fish landing nets, butterfly nets and similar nets; decoy “birds” (other than those of heading 92.08 or 97.05) and similar hunting or shooting requisites. 57 1

menageries; amusement park rides and water park amusements; fairground amusements, including shooting galleries; travelling theatres. 9508.1000 - Travelling circuses and travelling menageries 11 amusements :

Chapter 96

Miscellaneous manufactured articles

(b) Articles of Chapter 66 (for example, parts of umbrellas or walking- sticks);

(d) Parts of general use, as defined in Note 2 to Section XV, of base metal (Section XV), or similar goods of plastics (Chapter 39);

(e) Cutlery or other articles of Chapter 82 with handles or other parts of carving or moulding materials; heading 96.01 or 96.02 applies, however, to separately presented handles or other parts of such

(f) Articles of Chapter 90 (for example, spectacle frames (heading 90.03), mathematical drawing pens (heading 90.17), brushes of a kind specialised for use in dentistry or for medical, surgical or veterinary

(g) Articles of Chapter 91 (for example, clock or watch cases);

(h) Musical instruments or parts or accessories thereof (Chapter 92);

(k) Articles of Chapter 94 (for example, furniture, luminaires and lighting

(l) Articles of Chapter 95 (toys, games, sports requisites); or

(m) Works of art, collectors’ pieces or antiques (Chapter 97). 57 2

2.- In heading 96.02 the expression “vegetable or mineral carving material”

(a) Hard seeds, pips, hulls and nuts and similar vegetable materials of a

(b) Amber, meerschaum, agglomerated amber and agglomerated 3.- In heading 96.03 the expression “prepared knots and tufts for broom or brush making” applies only to unmounted knots and tufts of animal hair, vegetable fibre or other material, which are ready for incorporation without division in brooms or brushes, or which require only such further minor processes as trimming to shape at the top, to render them ready for such incorporation. 4.- Articles 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 wholly or partly of precious metal or metal clad with precious metal, of natural or cultured pearls, or precious or semi-precious stones (natural, synthetic or reconstructed). However, headings 96.01 to 96.06 and 96.15 include articles in which natural or cultured pearls, precious or semi-precious stones (natural, synthetic or reconstructed), precious metal or metal clad with precious metal constitute

antlers, coral, mother- of- pearl and other animal carving material, and articles of these materials (including articles obtained by moulding). and articles of these materials; moulded or carved articles of wax, of stearin, of natural gums or natural resins or of modelling pastes, and other moulded or carved articles, not elsewhere specified or included; worked, unhardened gelatin (except gelatin of heading 35.03) and articles of unhardened gelatin. 57 3

constituting parts of machines, appliances or vehicles), hand- operated mechanical floor sweepers, not motorised, mops and feather dusters; prepared knots and tufts for broom or brush making; paint pads and rollers; squeegees (other than roller squeegees). 9603.1000 - Brooms and brushes, consisting of twigs or 20 other vegetable materials bound together, with or without handles nail brushes, eyelash brushes and other toilet brushes for use on the person, including such brushes constituting parts of appliances: 9603.2100 - - Tooth brushes, including dental-plate brushes 20 9603.3000 - Artists’ brushes, writing brushes and similar 20 brushes for the application of cosmetics 9603.4000 - Paint, distemper, varnish or similar brushes 20 (other than brushes of sub- heading 9603.30); paint pads and rollers 9603.5000 - Other brushes constituting parts of machines, 20 appliances or vehicles 9605.0000 Travel sets for personal toilet, sewing or 20 shoe or clothes cleaning. and press- studs, button moulds and other parts of these articles; button blanks. 9606.1000 - Press- fasteners, snap- fasteners and press- 16 studs and parts therefor 9606.2100 - - Of plastics, not covered with textile material 16 9606.2200 - - Of base metal, not covered with textile 16 material button blanks: 9606.3010 - - - Button moulds and other parts of buttons 16 57 4

9607.1100 - - Fitted with chain scoops of base metal 20 tipped pens and markers; fountain pens, stylograph pens and other pens; duplicating stylos; propelling or sliding pencils; pen- holders, pencil- holders and similar holders; parts (including caps and clips) of the foregoing articles, other than those of heading 96.09. 9608.2000 - Felt tipped and other porous- tipped pens and 20 markers 9608.3000 - Fountain pens, stylograph pens and other pens 20 9608.5000 - Sets of articles from two or more of the 20 foregoing subheadings 9608.6000 - Refills for ball point pens, comprising the ball 20 point and ink- reservoir crayons, pencil leads, pastels, drawing charcoals, writing or drawing chalks and tailors’ chalks. 9609.1000 - Pencils and crayons, with leads encased in a 20 sheath 9610.0000 Slates and boards, with writing or drawing 20 surfaces, whether or not framed. 57 5

like (including devices for printing or embossing labels), designed for operating in the hand; hand- operated composing sticks, and hand printing sets incorporating such composing sticks. otherwise prepared for giving impressions, whether or not on spools or in cartridges; ink- pads, whether or not inked, with or without boxes. or not mechanical or electrical, and parts thereof other than flints and wicks. 9613.1000 - Pocket lighters, gas fuelled, non- refillable 11 9613.2000 - Pocket lighters, gas fuelled, refillable 11 9613.8010 - - - Lighters used with motor cars of heading 35 8703 9613.8020 - - - Lighter for other motor cars and vehicles 35 cigar or cigarette holders, and parts thereof. curling pins, curling grips, hair- curlers and the like, other than those of heading 85.16, and parts thereof. mounts and heads therefor; powder- puffs and pads for the application of cosmetics or toilet preparations. 57 6

9616.1000 - Scent sprays and similar toilet sprays, and 20 mounts and heads therefor 9616.2000 - Powder- puffs and pads for the application of 20 cosmetics or toilet preparations complete; parts thereof other than glass inners. automata and other animated displays used for shop window dressing. (diapers), napkin liners and similar articles,of any material. 9619.0010 - - - Napkins (diapers) for adults (patients) of 11 weight exceeding 25 kg 9619.0020 - - - Napkins (diapers) for Infants and babies 20 articles

SECTION XXI

WORKS OF ART, COLLECTORS’ PIECES AND ANTIQUES

Chapter 97 Works of art, collectors’ pieces and antiques

(a) Unused postage or revenue stamps, postal stationery (stamped

(b) Theatrical scenery, studio back-cloths or the like, of painted canvas (heading 59.07) except if they may be classified in heading 97.06; or

57 7

2.- Heading 97.01 does not apply to mosaics that are mass-produced reproductions, casts or works of conventional craftsmanship of a commercial character, even if these articles are designed or created by artists.

3.- For the purposes of heading 97.02, the expression “original engravings, prints and lithographs” means impressions produced directly, in black and white or in colour, of one or of several plates wholly executed by hand by the artist, irrespective of the process or of the material employed by him, but not 4.- Heading 97.03 does not apply to mass-produced reproductions or works of conventional craftsmanship of a commercial character, even if these articles 5.- (A) Subject to Notes 1 to 4 above, articles of this Chapter are to be classified in this Chapter and not in any other Chapter of the Nomenclature. (B) Heading 97.06 does not apply to articles of the preceding headings of 6.- Frames around paintings, drawings, pastels, collages or similar decorative plaques, engravings, prints or lithographs are to be classified with those articles, provided they are of a kind and of a value normal to those articles. Frames which are not of a kind or of a value normal to the articles referred to

entirely by hand, other than drawings of heading 49.06 and other than handpainted or hand-decorated manufactured articles; collages, mosaics and similar decorative plaques. material. 57 8

postmarks, first- day covers, postal stationery (stamped paper), and the like, used or unused, other than those of heading 49. 07. archaeological, ethnographic, historical, zoological, botanical, mineralogical, anatomical, paleontological or numismatic interest. archaeological, ethnographic or historical interest - Collections and collectors’ pieces of zoological, botanical, mineralogical, anatomical or paleontological interest : 9705.2200 - - Extinct or endangered species and parts 3 numismatic interest :

57 9

Chapter 98 (SERVICES) Heading Description 98.01 Services provided or rendered by hotels, marriage halls, lawns, clubs and caterers. 9801.1000 Services provided or rendered by hotels 9801.3000 Services provided or rendered by marriage halls and lawns 9801.4000 Services provided or rendered by clubs 9801.6000 Ancillary services provided or rendered by hotels, restaurants, marriage halls, lawns, caterers 9801.7000 Services provided or rendered by hostels 9801.9000 Other 98.02 Advertisements. 9802.1000 Advertisement on T.V. 9802.2000 Advertisement on radio 9802.3000 Advertisement on closed circuit T.V. 9802.4000 Advertisement in newspapers and periodicals 9802.5000 Advertisement on cable T.V network 9802.9000 Other 98.03 Facilities for travel. 9803.1000 Travel by air of passengers within the territorial jurisdiction of Pakistan. 9803.1100 Travel by air of passengers embarking on international journey from Pakistan 9803.2000 Domestic travel by train 9803.2100 International travel by train 9803.9000 Other 98.04 Services provided or rendered for inland carriage of goods. 9804.1000 Carriage of goods by air 9804.2000 Carriage of goods by train 9804.9000 Other 98.05 Services provided or rendered by persons authorized to transact business on behalf of others. 9805.1000 Shipping agents 9805.2000 Stevedores 9805.2100 Ship management service 9805.3000 Freight forwarding agents 9805.4000 Customs agents 9805.5000 Travel agents 9805.5100 Tour operators 9805.6000 Recruiting agents 9805.7000 Advertising agents 9805.9000 Share transfer agent 9805.9100 Sponsorship services 9805.9200 Business support services 9805.9090 Other 9807.0000 Services provided or rendered by property developers and promoters. 9808.0000 Courier services. Services provided or rendered by persons engaged in contractual 9809.0000 execution of work. Services provided or rendered for personal care by beauty 9810.0000 parlours/clinics, slimming clinics and others. 9811.0000 Services provided or rendered by laundries, dry cleaners. 58 0

Heading Description 98.12 Telecommunication services. 9812.1000 Telephone services 9812.1100 Fixed line voice telephone service 9812.1200 Wireless telephone 9812.1210 Cellular telephone 9812.1220 Wireless Local Loop telephone 9812.1300 Video telephone 9812.1400 Payphone cards 9812.1500 Pre-paid calling cards 9812.1600 Voice mail service 9812.1700 Messaging service 9812.1710 Short Message service (SMS) 9812.1720 Multimedia message service (MMS) 9812.1910 Shifting of telephone connection 9812.1920 Installation of telephone extension 9812.1930 Provision of telephone extension 9812.1940 Changing of telephone connection 9812.1950 Conversion of NWD connection to non NWD or vice versa 9812.1960 Cost of telephone set 9812.1970 Restoration of telephone connection 9812.1990 Others 9812.2000 Bandwidth services 9812.2100 Copper line based 9812.2200 Fibre-optic based 9812.2300 Co-axial cable based 9812.2400 Microwave based 9812.2500 Satellite based 9812.2900 Others 9812.3000 Telegraph 9812.4000 Telex 9812.5000 Telefax 9812.5010 Store and forward fax services 9812.5090 Others 9812.6000 Internet services 9812.6100 Internet services including e-mail services 9812.6110 Dial-up internet services 9812.6120 Broadband services for DSL connection 9812.6121 Copper line based 9812.6122 Fibre-optic based 9812.6123 Co-axial cable based 9812.6124 Wireless based 9812.6125 Satellite based 9812.6129 Others 9812.6130 Internet/e-mail/Data/SMS/MMS services on WLL networks 9812.6140 Internet/e-mail/Data/SMS/MMS services on cellular mobile networks 9812.6190 Others 9812.6200 Data Communication Network services (DCNS) 9812.6210 Copper Line based 9812.6220 Co-axial cable based 9812.6230 Fibre-optic based 9812.6240 Wireless/Radio based 9812.6250 Satellite based 9812.6290 Others 9812.6300 Value added data services 9812.6310 Virtual private Network service (VPN) 9812.6320 Digital Signature service 9812.6390 Others 58 1

Heading Description 9812.9000 Audiotext services 9812.9100 Teletext services 9812.9200 Trunk radio services 9812.9300 Paging services 9812.9400 Voice paging services 9812.9410 Radio paging services 9812.9490 Vehicle tracking services. 9812.9500 Burglar alarm services. 9812.9090 Others 98.13 Services provided or rendered by banking companies, insurance companies, cooperative financing societies, modarabas, musharikas, leasing companies, foreign exchange dealers, non-banking financial institutions and other persons dealing in any such services. 9813.1000 Services provided or rendered in respect of insurance to a policy holder by an insurer, including a reinsurer. 9813.1100 Goods insurance 9813.1200 Fire insurance 9813.1300 Theft insurance 9813.1400 Marine insurance 9813.1500 Life insurance 9813.1600 Other insurance 9813.2000 Services provided or rendered in respect of advances and loans 9813.3000 Services provided or rendered in respect of leasing. 9813.3010 Financial leasing 9813.3020 Commodity or equipment leasing 9813.3030 Hire-purchase leasing 9813.3090 Other 9813.3900 Services provided or rendered in respect of musharika financing 9813.4000 Services provided or rendered by banking companies in relation to: 9813.4100 Guarantee 9813.4200 Brokerage 9813.4300 Letter of credit 9813.4400 Issuance of pay order and demand draft 9813.4500 Bill of exchange 9813.4600 Transfer of money including telegraphic transfer, mail transfer and electronic transfer 9813.4700 Bank guarantee 9813.4800 Bill discounting commission 9813.4900 Safe deposit lockers 9813.4910 Safe vaults 9813.5000 Issuance, processing and operation of credit and debit cards 9813.6000 Commission and brokerage of foreign exchange dealings. 9813.7000 Automated Teller Machine operations, maintenance and management. 9813.8000 Service provided as banker to an issue 9813.8100 Other 9813.9000 Service provided or rendered by a foreign exchange dealer or exchange company or money changer 58 2

Heading Description 98.14 Services provided or rendered by architects, town planners, contractors, property developers or promoters, interior decorators. 9814.1000 Architects or town planners 9814.2000 Contractors of building (including water supply, gas supply and sanitary works), roads and bridges, electrical and mechanical works (including air conditioning), horticultural works, multi-discipline works (including turn-key projects) and similar other works 9814.3000 Property developers or promoters 9814.4000 Landscape designers 9814.9000 Other 98.15 Services provided or rendered by professionals and consultants etc. 9815.1000 Medical practitioners and consultants 9815.2000 Legal practitioners and consultants 9815.3000 Accountants and auditors 9815.4000 Management consultants 9815.5000 Technical, scientific, engineering consultants 9815.6000 Software or IT based system development consultants 9815.9000 Other consultants 9816.0000 Services provided or rendered by pathological laboratories. 98.17 Services provided or rendered by medical diagnostic laboratories 9817.1000 including X-Rays, CT Scan, M.R. Imaging etc. 9817.2000 Scientific laboratories 9817.3000 Mechanical laboratories 9817.4000 Chemical laboratories 9817.9000 Electrical or electronic laboratories Other such laboratories 98.18 Services provided or rendered by specialized agencies. 9818.1000 Security agency 9818.2000 Credit rating agency 9818.3000 Market research agency 9818.9000 Other such agencies 98.19 Services provided or rendered by specified persons or businesses. 9819.1000 Stockbrokers 9819.1100 Under writers 9819.1200 Indenters 9819.1300 Commission agents 9819.1400 Packers 9819.2000 Money exchanger 9819.3000 Rent a car 9819.4000 Prize bond dealers 9819.5000 Surveyors 9819.6000 Designers 9819.7000 Outdoor photographer 9819.8000 Art painter 9819.9000 Cable TV operators 9819.9100 Auctioneers 9819.9200 Public relations services 9819.9300 Management consultants 9819.9400 Technical testing and analysis service 9819.9500 Service provided by a registrar to an issue 9819.9090 Others 58 3

Heading Description 98.20 Services provided or rendered by specialized workshops or 9820.1000 undertakings. 9820.2000 Auto-workshops 9820.3000 Workshops for industrial machinery construction and earth-moving 9820.4000 machinery or other special purpose machinery etc. 9820.9000 Workshops for electric or electronic equipments or appliances etc. including computer hardware Car washing or similar service stations. Other workshops 98.21 Services provided or rendered in specified fields. 9821.1000 Healthcare centres, gyms or physical fitness centres etc. 9821.2000 Indoor sports and games centres 9821.3000 Baby care centres 9821.4000 Body massage centres 9821.5000 Pedicure centres 9821.9000 Similar other centers 98.22 Services provided or rendered for specified purposes. 9822.1000 Fumigation services 9822.2000 Maintenance or cleaning services 9822.3000 Janitorial services 9822.4000 Dredging or desilting services 9822.9000 Other similar services 9823.0000 Franchise services 9824.0000 Construction services 58 4

Chapter 99 SPECIAL CLASSIFICATION PROVISIONS Notes. 1. The provisions of this Chapter are not subject to the rule of specificity in General Interpretative Rule 3(a) and have over-riding effect on classifications made under Chapters 1 to 97. 2. Classification in Chapter 99 is subject to,- (i) determination of eight-digit classification under a tariff item in chapter 1 to 97;

(ii) determination of four-digit classification under chapter 99 and fulfillment of conditions mentioned in the Chapter, Sub-chapters, Headings; and

(iii) such other conditions, limitations and restrictions as Federal Board of Revenue or the Federal Government may impose from time to time. 3. In case of sale or disposal of goods in violation of the prescribed condition, limitation or restriction, duty shall be recovered at the rates specified in Chapter 1 to 97 without prejudice to any other action required under the Customs Act, 1969. SUB-CHAPTER -I IMPORTS BY PRIVILEGED PERSONS, ORGANIZATIONS, AND OTHER DIGNITARIES. Note. 1. For the purpose of sub-chapter 1, the following conditions shall apply: (i) The importer shall make a declaration on the bill of entry for exemption claimed.

(ii) Any article other than a motor vehicle, sold or otherwise disposed of before the expiration of three years from its importation shall be liable to payment of customs duties, which would have been leviable at the time of importation.

(iii) A motor vehicle shall not be sold or otherwise disposed of in Pakistan without payment of customs duties, which would have been leviable at the time of importation as provided under the procedure prescribed therefor by the Board. CODE

(1) (2) (3) 9901 Goods imported by various agencies of the United Nations 0 under the United Nations (Privileges andImmunities) Act,1948(XX of 1948), as certified by the Ministry of Foreign Affairs, Government of Pakistan. 9902 Goods imported by Diplomats/Embassies/ Consulates under the 0 Diplomatic and Consular Privileges Act, 1972 (Act IX of 1972) as certified by the Ministry of Foreign Affairs, Government of Pakistan. 9903 Imports by Privileged personnel/ organization: 0

(i) Goods imported by privileged personnel or by organizations or by any person authorized by the contracting parties, under grant-in- aid agreements (including those agreements which cover off budget foreign contributions or funds brought by 58 5

CODE

(1) (2) (3) registered INGO’s without any financial liabilities to the Government of Pakistan) signed by the Economic Affairs Division (EAD) and or by any Ministry authorized by the Government of Pakistan and duly concurred by the Federal Board of Revenue (FBR);

(ii) Goods imported by the foreign airlines under Air Services Agreements signed by the Aviation Division, Cabinet Secretariat, Government of Pakistan with other countries on the basis of reciprocity and duly concurred by the Federal Board of Revenue. 9904 Vehicles in CKD condition, imported by recognized local 0 manufacturer for supply to diplomat, diplomatic mission, privileged person (as per model rules) and organizations etc eligible to import duty free vehicles subject to the procedure laid down by the Board. 9905 Imports by Dignitaries of UAE, Qatar, Bahrain and Kingdon 0 of Saudi Arabia: Household articles and personal effects including vehicles and goods for donation to projects established in Pakistan, imported by the rulers and following dignitaries of UAE, Qatar and Bahrain subject to the conditions mentioned below and the conditions mentioned in sub-chapter notes:- Dignitaries of UAE 1. H.H.Sheikh Khalifa Bin Zayed Al-Nahyan, Crown Prince of Abu Dhabi and Deputy Supreme Commander of UAE Armed Force. 2. H.E.Sheikh Suroor Bin Mohammad Al-Nahyan, Chamberlain of the Presidential Court, Abu Dhabi. 3. H.E.Sheikh Mohammad Bin Khalid Al-Nahyan, Member of the ruling family of Abu Dhabi. 4. H.E. Sheikh Nahyan Bin Mubarak Al-Nahyan, Minister for Higher Education of the UAE and Member of the ruling family of Abu Dhabi. 5. H.E.Sheikh Sultan Bin Hamdan Al-Nahyan, Member of the ruling family of Abu Dhabi. 6. H.H.General Sheikh Mohammad Bin Zayed Al-Nahyan Chief of Staff of UAE Armed Forces. 7. H.E.Sheikh Tahnoum Bin Mohammad Al-Nahyan, Member of the ruling family of Abu Dhabi. 8. H.E. Sheikh Rashid Bin Khalifa Al-Makhtoum, Member of the ruling family of Dubai. 9. H.H.Sheikh Sultan Bin Zayed Al-Nahyan, Deputy Prime Minister of the UAE. 10. H.H.Sheikh Hamdan Bin Zayed Al-Nahyan, Minister of State for Foreign Affairs, Government of the United Arab Emirates. 11. H.H. Sheikh Muhammad Bin Rashid Al Maktoum, Vice President, Prime Minister, Minister of Defence and Ruler of Dubai. 58 6

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(1) (2) (3) 12. H.H. Sheikh Hamdan Bin Rashid Al-Maktoum, Deputy Ruler of Dubai, Minister of Finance & Industry, UAE. 13. H.H. Maj. Gen. Sheikh Ahmed Bin Rashid Al-Maktoum, Member of the Ruling Family of Dubai & Head of Central Military Command. 14. H.H. Maj. Gen. Sheikh Nahyan Bin Zayed, Member of the Ruling Family of Abu Dhabi and Commander of Royal Guard. 15.H.H.Sheikha Fatima Bint Mubarak Ali Kittbi. 16. H.E.Sheikh Dr. Sultan Bin Khalifa Al-Nahyan. 17. Maj General Sheikh Al Mur Bin Muktoum Al Maktoum. Dignitaries of Bahrain: 1. H.E King Hamad Bin Isa Al-Khalifa. 2. Lt. Gen. Sheikh Mohamed Bin Isa Bin Salman Al-Khalifa. Dignitaries of Qatar: 1. H.E. Shaikh Faisal Bin Thani Bin Jassim Al-Thani 2. H.E. Shaikh Ali Bin Abdullah Bin Thani Al-Thani. 3. H.E. Shaikh Abdullah Bin Jassim Bin Fahad Al-Thani. 4. H.E. Shaikh Mubarak Bin Khalifa Bin Saud Al-Thani 5. H.E. Shaikh Abdullah Bin Ali Bin Abdullah Al-Thani. 6. H.E. Shaikh Abdul Rahman Bin Nasser Bin Jassim Al-Thani 7. H.E.Shaikh Ali Bin Ahmed Al-Ahmed Al-Thani 8. H.E.Shaikh Faisal Bin Jassim Bin Faisal Al-Thani 9. H.E. Shaikh Falah Bin Jassim Bin Jabr Al-Thani 10. H.E.Sheikh Faisal Bin Nasser Bin Hamad Al-Thani 11. H.E.Sheikh Hamad Bin Jassim Bin Jabr Al-Thani 12. H.H. Shaikh Mohammad Bin Khalifa Al-Thani, Former Deputy Prime Minister of the State of Qatar Dignitaries of Kingdon of Saudi Arabia: 1. His Royal Highness Prince Fahad Bin Sultan Bin Abdul Aziz Al-Saud, Governor of Tabuk of Kingdon of Saudi Arabia 2. His Royal Highness Prince Mansour Bin Mohammad Bin S. Bin Abdul Rahman Al-Saud

(i) A complete list of all vehicles showing name of the owner, details of imports and present custodian etc shall be provided by UAE/Qatar/Bahrain/Saudi Arabia Ambassador.

(ii) The list shall be updated every six months i.e. on 31st July and 31st January to show status as on 1st July & 1st January.

(iii) UAE/Qatar/Bahrain/Saudi Arabia Rulers must make and disclose alternate arrangements for maintenance of their fleet by their employees and not by any Pakistani posing as their agents or authorized representatives.

(iv) UAE/Qatar/Bahrain/Saudi Arabia Embassy should undertake that no Pakistani will be allowed use of their duty free vehicles and that they will abide by the true spirit in which this concession is available to the UAE/Qatar/Bahrain Rulers. 58 7

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(1) (2) (3)

(v) In order to avail the duty concession, an exemption certificate to this effect shall be issued by the Ministry of Foreign Affairs, Government of Pakistan vi) On the recommendations of Ministry of Foreign Affairs, FBR may issue exemption certificate to any dignitary, not listed above under this PCT Code. 9906 (i) Goods imported under the President’s Salary, Allowances 0 and Privileges Act, 1975(Act LVIII of 1975).

(ii) Goods imported under the Prime Minister’s Salary, Allowances and Privileges Order,1975 (Act LIX of 1975).

(iii) Goods imported under the Governor’s Salary, Allowances and Privileges, Order,1975 (President’s Order No.5 of 1975).

(iv) Goods imported under the Acting Governer’s (Allowance and Privileges) Order,1978 (President’s Order No.19 of 1978).

(v) Furniture, and spare parts in respect of official cars, river craft or air craft imported or purchased out of bond for the President, Prime Minister, Governor or Acting Governor. SUB-CHAPTER-II IMPORT OF RELIEF GOODS, GIFTS, SAMPLES CODE

(1) (2) (3) 9907 Goods imported for the President’s Fund for Afghan Refugees. 0 Bonafide relief goods donated for the Afghan Refugees through the Chief Commissioner or the Provincial Commissioner of the Afghan Refugees subject to a certificate from the Chief Commissioner for the Afghan Refugees that the imported goods or equipment are menat for free distribution amongst Afghan Refugees or for relief wrok and that the same would not be sold or otherwise disposed of without the prior approval of the Federal Board of Revenue 9908 Goods received as Gift or donation: 0

(i) Goods received as gift or donation from a foreign government or organization by the Federal or Provincial Government or any public sector organization subject to recommendation of the Federal Government and concurrence by the Federal Board of Revenue. (ii)Goods received as gift by Pakistani organizations from Church World Services or the Catholic Relief Services as are certified by the Ministry of National Health Services Regulation and Coordination (NHSRC), that these imports are made under agreements signed by the Government of Pakistan with the Church World Service and with the Catholic Relief Service 9909 Articles, value of which does not exceed Rs.30,000/- per parcel, 0 if imported through post or courier service as unsolicited gift 58 8

CODE

(1) (2) (3) parcel. 9910 Samples of no commercial value imported by manufacturers 0 subject to the following conditions: - a) raw materials and products of such dimensions/ specifications that are useless except for purposes of demonstration; b) articles of non-precious materials affixed to cards or put up as samples in the manner usual in the trade provided that there is not more than one of each size or kind; c) raw materials and products, and articles thereof rendered useless, except for purposes of demonstration, by slashing, perforation, indelible marking or by any other effective method; d) products which cannot be put up as samples of no commercial value in accordance with clauses (a) to (c) and which consist of:

(1) non-consumable goods of an individual value not exceeding US$ 100 or its equivalent in any other currency and provided there is not more than one sample of each kind or quality; and

(2) consumable goods of an individual value not exceeding US$ 100 or its equivalent in any currency even if they consist wholly or partly of samples of the same kind or quality, provided the quantity and the manner in which they are put up preclude their being used otherwise than as samples 9911 (i) Relief goods donated for free distribution among the 0 victims of natural disaster or other catastrophe, as are certified by the authorized officer of Federal/Provincial Government.

(ii) Plant, machinery and equipment imported by way of donation for installation in the earthquake hit districts as certified by ERRA/National Disaster Management Authority.

(iii) Goods imported for aircrafts, not registered in Pakistan and under distress, for repair or maintenance, subject to authentication by Civil Aviation Authority of Pakistan SUB-CHAPTER III IMPORTS BY CHARITABLE, EDUCATIONAL, SCIENTIFIC INSTITUTIONS AND HOSPITALS. Note For the purpose of sub-chapter III, the expression:

(i) “Charitable Institution” and “Charitable non-profit making institution” means an institution approved for the purpose of section 2(36C) of the Income Tax Ordinance, 2001;

(ii) “Gifts or Donations” include goods other than vehicles of chapter 87 of the First Schedule to the said Act, donated by the donors residing abroad. However, Mobile health unit/clinic with standard accessories (PCT 58 9

8705.9000) and ambulances received as gift or donation from abroad shall be eligible for the benefit provided that the same are imported as per Serial No. 116 of Customs General Order No.12 of 2002, dated the 15th June, 2002; and

(iii) “Competent Authority” means:

(i) in case of educational and research institutions falling in the jurisdiction of the Federal Government, the Ministry of Education or Ministry of Science & Technology or any other relevant Ministry of the Federal Government;

(ii) in case of an institution falling within the jurisdiction of a Provincial Government, the Director of Education or Technical Education or Public Institution or any other relevant authority of the Provincial Government; and

(iii) in case of a university recognized by the University Grants Commission, the Registrar of the University. PCT Description CD CODE (%)

(1) (2) (3) 9912 Imports by Edhi Foundation: 0

(i) Following goods imported by Abdul Sattar Edhi Foundation and Bilques Edhi Foundation, subject to furnishing of a certificate by Maulana Abdul Sattar Edhi son of Haji Abdul Shakoor Edhi or Mr. Faisal Edhi, Vice Managing Trustee and Qubra Edhi, Trustee, Edhi Foundation at the time of import of each consignment to the effect that the goods are meant for use by Edi Foundation or, as the case may be, by Bilquis Edhi Foundation. (In the case of goods at serial No. 14,15,16, the words “Edhi Foundation” or “as the case may be , Bilquis Edhi Foundation “are inscribed at some prominent place on the body of each vehicle, aeroplane or helicopter); 1. Butter oil(04.05) 2. Rice(10.06) 3. Grains(10.07) 4. Cooking oil(Chapter 15) 5. Vitamins(29.36) 6. Hormones.(29.37) 7. Pencillin (29.41) 8. Medicaments(30.04) 9. Waddings, guaze, bandages and similar articles (for example, dressings, adhesive plaster, poultices) impregnated or coated with pharmaceutical substances.(30.05) 10. Pharmaceutical goods (30.06) 11. Worn clothing(63.09) 12. Wireless transmission apparatus (85.15) 13. Wireless reception apparatus.(85.27) 14. Ambulances (87.03) 15. Mobile radiological units(87.05) 16. Helicopters, aeroplanes (88.02) 17. Parts of helicopters and aeroplanes (Respective headings) 18. Instruments and appliances used in medical or surgical sciences.(90.18) 19. Orthopaedic appliances, including crutches, surgical belts and trusses; splints and other fracture appliances, artificial parts of the body, hearing aids and other appliances which 59 0

PCT Description CD CODE (%)

(1) (2) (3) are worn or carried, or implanted in the body, to compensate for a defect or disability (90.21) 20. Apparatus based on the use of X-rays for medical or surgical uses, control panels and desks, screens, examination or treatment tables, chairs and the like(90.22).

(ii) The ambulances already imported or to be imported under S.No. 14 of Para (i) above may be disposed of after expiry of seven years from the date of importation without payment of duty and taxes leviable at the time of import with the prior approval of FBR. 9913 Gifts or donations received by a charitable non-profit making hospital 0 or institution, solely for the purpose of advancing the declared objectives of such hospital or institution, subject to the following conditions, namely:-

(i) no condition is attached to the gift or donation by the donor and the receiving institution or hospital is at liberty to use the same in accordance with its declared objectives; and

(ii) the receiving institution or hospital furnishes an undertaking in writing to the respective Collector of Customs to the effect that such gifts or donations will not be sold, utilized or disposed of otherwise than for the purpose for which the same have been received and binds itself to pay the leviable duties in the event of a breach of the undertaking. 9914 Imports by Charitable Institutions and Hospitals: 0 Following imports by (i) charitable non-profit making institutions operating hospitals of fifty beds or more; or (ii) hospitals run by the Federal or a Provincial Government; or (iii) the Federal or a Provincial Government exclusively meant for hospitals run by the Federal or a Provincial Government: -

(1) Machinery, equipment, apparatus, appliances, instruments and spares thereof classifiable under Chapter 84, 85 or 90, excluding such items as are notified through a Customs General Order issued by the Federal Board of Revenue from time to time;

(2) Oxygen cylinders, wheelchairs, medical, surgical, dental furniture and spares thereof;

(3) Re-agents, disposables and radioactive isotopes like Cobalt-60 falling under PCT 2844.4000.

(4) Modular/Particle Free Operation Theatre equipped with OT Lights, wall panels with anti-bacterial spray / coating, specialized ventilating system for germ free air flow, anti-static door panel to avoid short circuit and Sterilized Flooring panels;

(5) Mobile health unit/clinic with standard accessories (PCT 8705.9000) Subject to the following conditions: -

(a) the importing institution operating a hospital of fifty beds or more shall furnish a proof thereof to the satisfaction of respective Collector of Customs.

(b) the head of the importing institution or hospital shall furnish an undertaking in writing to the respective Collector of Customs to the 59 1

PCT Description CD CODE (%)

(1) (2) (3) effect that imported goods are bona fide requirement of the project or for in house use and these shall not be sold, utilized or disposed of otherwise than for the purpose for which the same have been imported and binds itself to pay the leviable duty and taxes in the event of breach of the undertaking.

(i) in case of Federal Government hospitals or institutions or charitable non-profit making institutions by the Ministry of National Health Services Regulations and Coordination (NHSRC).

(ii) in case of Provincial Government hospitals or institutions or charitable non-profit making institutions by the Secretary of the Health Department of the province where such hospital or institution is situated.

(iii) in case of the Federal Government or a Provincial Government by the Ministry of National Health Services Regulations and Coordination (NHSRC) or Secretary of the Health Department of the Province where such hospital is situated, respectively.

(iv) in case of hospitals/institutions of Armed Forces, respective Surgeon Generals (Director General Medical Services) or equivalent rank/authority.

(v) in case of Fauji Foundation hospitals, M.D Fauji Foundation.

(vi) in case of Pakistan Atomic Energy Commission hospitals/institutions, Director General Procurement PAEC.

(d) In case of private sector institutions or hospitals, accountal of the goods shall be ensured by the Board of Trustees/ Governors and proof thereof shall be furnished to the satisfaction of respective Collector of Customs on demand.

(e) Exemption under this PCT code will also be available to the hospitals being set up or constructed subject to the above conditions.

(f) The goods imported under this PCT shall not be sold or otherwise disposed of before 5 years of import date. After 5 years, the goods may be disposed of on payment of customs duties and taxes at statutory rates leviable at the time of import and taking into consideration the physical condition of goods as determined by respective Customs Collectorate.

(g) machinery and equipment falling under chapters 84, 85 or 90 may be allowed to be donated or sold to any other charitable institution / hospital, after 5 years of import, without payment of duty/taxes, with permission of the respective Customs Collectorate, subject to fulfillment of the aforesaid conditions. 9915 Goods imported by or donated to non -profit making educational and 0 research institutions subject to the following conditions:

(i) the imported goods have an educational and scientific character;

(ii) the importing or receiving institutions are recognized, aided or run by the Federal Government or a Provincial Government, a City Government or a District Government;

(iii) the importing or receiving institution shall produce a certificate from the competent authority that - 59 2

PCT Description CD CODE (%)

(1) (2) (3)

(a) goods of equivalent educational and scientific value are not produced in Pakistan; and

(b) the imported goods will be used exclusively under the control and responsibility of the importing or receiving institution. SUB-CHAPTER-IV IMPORT OF REPLACEMENT GOODS PCT Description CD CODE (%)

(1) (2) (3) 9916 Goods supplied free of cost as replacement of identical goods 0 previously imported including goods imported within warranty period not exceeding one year or such extended period as allowed by the Collector of Customs, subject to the following conditions:-

(i) the goods were imported in pursuance of firm contract of sale, and not under a contract of sale or return, on approval; on consignment for sale or on similar terms;

(ii) the goods at the time of importation were not in accordance with the terms of contract in respect of their description, quality, state or condition or had been damaged or defected;

(iii) the goods were not used except in circumstances in which limited use was indispensable to reveal any inherent defect in the imported goods or to establish that they do not conform to the conditions of the contract;

(iv) if the goods are returned abroad, they are returned to the supplier and if they are not returned, they are deposited with customs for further disposal. SUB-CHAPTER-V IMPORTS MADE BY THE UNITS LOCATED IN EXPORTS PROCESSING ZONES (EPZ)/SEZ/ GWADAR AND FREE ZONE AREA OR SPECIAL TECHNOLOGY ZONES (STZ) OR AUTHORIZED UNDER EXPORT FACILITATION SCHEMES CODE

(1) (2) (3) 9917 (1) Goods imported into and exported (except to tariff area of 0 Pakistan) from the Export Processing Zones established under the Export Processing Zone Authority Ordinance, 1980 (IV of 1980) and any enactment relating to Gwadar Special Economic Zone, subject to such conditions, limitations and restrictions as the Federal Board of Revenue may impose from time to time.

(2) Capital goods, as defined in the preamble of Part-I of the Fifth Schedule to the Customs Act, and firefighting equipment, except the items listed under Chapter 87 of the Pakistan Customs Tariff, 59 3

imported for setting up of a Special Economic Zone (SEZ) by zone developers and for installation in that zone by Zone Enterprises, on one-time basis as prescribed in the SEZ Act, 2012 and rules thereunder subject to such conditions, limitations and restrictions as the Federal Board of Revenue may impose from time to time. Co-developer as defined in Special Economic Zone Rules, 2013, shall also be entitled to avail the same incentives and exemptions for the same period as available to the Developer under the SEZ Act 2012, subject to condition that the Developer of the SEZ relinquishes its rights to the incentives and exemptions in favour of the Co-developer; provided further that the respective Special Economic Zone Authority duly endorses such reassignment, and ensures that such reassignment shall not be misused.

(3) Following imports for construction, development and operations of Gwadar port and Free Zone Area subject to such conditions, limitations and restrictions as the Federal Board of Revenue may impose from time to time: -

(i) Equipments and materials (plant, machinery, equipment, appliances and accessories), imported by the Concession holder, its operating companies including Gwadar International Terminals Limited and Gwadar Marine Services Limited, and their contractors and sub- contractors exclusively for construction and operation of the terminals and the Free Zone Area for a period of forty

(40) years;

(ii) Ship bunker oils imported by the Concession holder for the sole purposes of supplying fuels and lubricants to all visiting ships including foreign and local and fishing vessels at Gwadar Port for a period of forty (40) years;

(iii) Vehicles imported by the concession holder and its operating companies for a period of twenty-three (23) years for construction, development and operations of Gwadar Port and Free Zone Area under the regulatory mechanism. The regulatory mechanism for such vehicles, including the number and types importable, shall be devised by the Ministry of Port & Shipping and FBR (in consultation with the Provincial Government if so required) and notified by the FBR;

(iv) Imports by the following businesses to be established in the Gwadar Free Zone Area for a period of 23 years with effect from 1st July, 2016, packaging, distribution, stuffing and de-stuffing, CFS, container yard, warehousing including cool and cold rooms, transhipment, labelling, light end assembly and re-assembly, imports and exports/value added exports, value adding of imports, other similar or related businesses activities and such commercial activities as are required to support the free zone. 4(i) Capital goods including but not limited to materials, plant, machinery, hardware, equipment and software for a period of ten years as prescribed in the Special Technology Zone Authority Ordinance, 2020 (XIII of 2020), if not 59 4

manufactured locally, imported from the date of signing of the development agreement for consumption within zones by the Special Technology Zones Authority and zone developers, subject to such conditions, limitations and restrictions as the Federal Board of Revenue may impose from time to time; and

(ii) Capital goods including but not limited to materials, plant, machinery, hardware, equipment and software for a period of ten years as prescribed in the Special Technology Zone Authority Ordinance, 2020 (XIII of 2020), if not manufactured locally, imported from the date of issuance of license by the Special Technology Zones Authority for consumption within zones by the said Authority and zone enterprises, subject to such conditions, limitations and restrictions as the Federal Board of Revenue may impose from time to time.

(5) Imports by persons as authorized under Export Facilitation Scheme, 2021 notified by the Federal Board of Revenue with such conditions, limitations and restrictions. SUB-CHAPTER-VI TEMPORARY IMPORT OR EXPORT CODE

(1) (2) (3) 9918 Following goods not produced or manufactured in Pakistan 0 which are re-imported after having been exported and have not undergone any process outside Pakistan since their exportation subject to the conditions detailed below,- 1. Re-imported machinery, equipment, apparatus, appliances, components, sub-components, Supported Palladium Catalyst and parts: In case machinery, equipment, apparatus, appliances, components, sub-components, supported palladium catalyst and parts have undergone any alterations, renovations, refurbishment, addition or repairs prior to their re-import into Pakistan, the cost incurred on such alterations, renovations, refurbishment, additions or repairs (excluding the element of freight and other incidentals) shall be liable to duty as leviable under its current PCT heading corresponding to the PCT heading determined at the time of original import provided the same was exported under a contract of alteration, renovation, refurbishment, addition or repairs, to the original supplier or his authorized service center provided further that the make, model and other specifications, as well as the receiver, shall remain the same as were at the time of the original import. 2. Vehicles re-imported by owners in possession: In case vehicles have undergone any alterations, renovations, 59 5

CODE addition or repairs prior to their re-import into Pakistan, the cost incurred on such alterations, renovations, additions or repairs (excluding the element of freight and other incidentals) shall be corresponding to PCT heading determined at the time of original import provided the vehicle was exported under a contract of alteration, renovation, addition or repairs provided further that the make, model, engine number, chassis number and other specifications as well as the exporter of the vehicle shall remain specified in Import Policy Order in vogue at the time of import shall be applicable. 9919 Goods mentioned below, imported temporarily for a period not 0 exceeding 6 months into Pakistan with a view to subsequent exportation, subject to furnishing of bank guarantee or other security/guarantee as determined by Federal Board of Revenue equivalent to customs duty chargeable at the rates specified in Chapter 1 to 97 of the lst Schedule to the Act for such goods and other taxes leviable thereon. 1. Packing material used or required to be used as external or internal covering of goods, or as holders of goods, or as holders material do not change their original shape or form. Packing material if imported filled, it may be re-exported empty, and if imported empty it may be re-exported filled. Refurbishment or value addition of machinery. 3. Professional equipment imported by scientists, IT experts, technicians, doctors, engineers, etc. either imported in their own name or in the name of the company in Pakistan for which these are imported. 4. Tubes or cops of metal plastic or other durable material which are imported wrapped with yarn. purposes. 6. Dry fruits imported from Afghanistan. with a view to subsequent exportation, subject to furnishing of undertaking/bond by the importers as well as their sponsoring Ministry/ Department/ Embassy: 1. Excavation equipment and consumable stores imported by a Government or a Provincial Government. 2. Scientific and educational equipment imported for Scientific, recommendation of the concerned Ministry.

CODE

(1) (2) (3) 3. Goods imported for display at international or single country exhibition organized by foreign missions or imported by or through any Ministry of Government of Pakistan provided that the imported promotional and advertising material including technical literature, pamphlets, brochures and other give-aways of no commercial value which are distributed free of cost by the exhibitors during the course of such exhibition shall not be required to be exported. 4. Machinery imported by the representatives of foreign commercial firms for demonstration purposes imported by or through the Ministry of Commerce or the Ministry of Foreign Affairs. 5. Equipment and materials imported by foreign nationals such as journalists, press photographers, members of television teams, broadcasting units and film companies subject to endorsement on their passports. The duties shall be charged if such importer fails to prove their re-export at the time of departure. 6. Equipment, materials and special food stuff imported by mountaineering expeditions. In case the equipment and material is not exported the expeditions may donate such equipment and produce a certificate from the Secretary of that club to the effect that the equipment and material so imported has been donated by that expedition to that club. Special food stuff can however, be consumed by them. 7. Professional and technical apparatus or equipment or instruments imported by foreign nationals, experts and athlete etc participating in an international event (including but not limited to sports events) or under any international arrangement for use solely during such event or arrangement subject to endorsement on their passports. The goods allowed temporary admission shall be identifiable at the time of import and subsequent re-export. Provided that the condition of furnishing undertaking or bond by such foreign nationals will not be applicable for this clause. 9921 Container for transportation of cargo (PCT No.86.09) if imported 0 by the shipping companies for use on board the ships and for transportation of cargo to and from inland container depots or container freight stations subject to the furnishing of indemnity bond by the shipping lines, equal to the amount of duty and taxes to the respective Collector of Customs. The indemnity bond is to be discharged on receipt of proof of export of the containers. 9922 Ship spares, stores and equipment imported for use in ships 0 registered in Pakistan under the Pakistan Merchant Shipping Ordinance, 2001 subject to the condition that the importer satisfies the respective Collector of Customs that the items imported would be used by such vessels. 59 7

SUB-CHAPTER-VII MISCELLANEOUS CODE

(1) (2) (3) 9923 Currency Notes, unused stamps 0 9924 Eye cornea 0 9925 (A) Artificial kidneys, hemodialysis machines, hemodialyzers, 0 A.V. fistula needles, hemodialysis fluids and powder, blood tubing tines for dialysis, reverse osmosis plants for dialysis, double lumen catheter for dialysis, catheters for renal failure patients, peritoneal dialysis solution and cardiac catheters. (B) Following items and appliances for Ostomy use: - 1. Baseplate/Stoma Wafer/Flange. 2. Ostomy (Colostomy/Ileostomy/ Urostomy) bags (All type) 3. Ostomy (Colostomy/Ileostomy/ Urostomy) Paste 4. Ostomy (Colostomy/Ileostomy/ Urostomy) Belt 5. Ostomy (Colostomy/Ileostomy/ Urostomy) Deodorizers 6. Ostomy (Colostomy/ Ileostomy/ Urostomy) Strip Paste 7. Stoma Powder/Ostomy Powder (Colostomy/Illeostomy/Urostomy Powder/ Ileostomy/Urostomy Powder) 8. Ostomy (Colostomy/Ileostomy/ Urostomy) Skin Barrier Spray and Wipe 9. Ostomy (Colostomy/Ileostomy/ Urostomy) Adhesive Remover Spray and Wipe. 10. Ostomy (Colostomy/Ileostomy/Urostomy) Adhesive Spray & Wipe. 11. Ostomy (Colostomy/Ileostomy/ Urostomy) Mouldable Ring 12. Ostomy (Colostomy/Ileostomy/ Urostomy) Elastic Tape 13. Ostomy (Colostomy/Ileostomy/ Urostomy) Barrier Cream 14. Ostomy (Colostomy/Ileostomy/ Urostomy) Protective Sheets 15. Ostomy (Colostomy/Ileostomy/ Urostomy) Cap 16. Ostomy (Colostomy/Ileostomy/ Urostomy) Protective Seal 17. Plastic Clips for closing the Ostomy bags. 18. Liquid washers and wipes for cleaning and washing peristomal skin 19. Night Drainage Bag 20. Cystoscope 21. Lithotripter 22. Colonoscope 23. Sigmoidoscope 24. Laparoscope 25. Suprapubic Cystostomy Set 26. Ryles Tube (Nasogastric Tube) 27. Foley’s Catheter 28. Endoscope (Video Endoscopes) 29. Linear Cutter/Stapler 30. Circular Stapler 31. Right Angle Cutter/Stapler 32. Laparoscopic Hand Instruments: a) Dissector 59 8

CODE

(1) (2) (3) b) Grasper c) Scissors d) Clipper e) Hook f) Retractors g) Needles Holders h) Knot Pusher i) Telescope (0o, 30o) 33. Urological Endoscopic Instruments: (a) Resectoscope (Rotating and Fix)

(b) Optical Urethrotone

(d) Turp Resecting Loops

(e) Diathermy Cord (C) Dietetic foods for medicinal purposes, subject to submission of provisional enlistment certificate duly issued under the Drug Regulatory Authority Act, 2012 (XXI of 2012), and the rules made thereunder, by the Drug Regulatory Authority of Pakistan. 9926 Machinery and equipment, not manufactured locally, namely 0 navigational equipment, fish finders, storage and handling equipment, if imported by fish farming or catching stage operators, who will enjoy the status of indirect exporters. 9927 Pharmaceutical raw materials if imported for manufacture of 0 contraceptives in accordance with the input out put ratios determined by the Directorate of Input Output Co-efficient Organization. Contraceptives and accessories thereof. 9928 Omitted. 9929 Goods mentioned below if imported in accordance with the 0 conditions and procedures laid down in Import and Export of Gold, Gold Jewellery and Gemstones Order, 2001 as amended from time to time, notified vide Ministry of Commerce’s SRO 760(I)/2013 dated 2nd September, 2013.. i) Pearls ii) Gold iii) Un-cut precious and semi preceious stones iv) Polished semi precious stones v) Jewelry casting powder vi) Moulding rubber vii)Injection wax viii)Jewelry casting machines and assessories ix) Rhodium-plating solution concentrate x) Bright and chrome lacquering solution xi) Steel balls and pins (different sizes) used for polishing. xii) Diamond cutting tools (different sizes) xiii) Alloys of silver copper and sinc for mixing in 24 ct. gold xiv) Mounts and findings of gold, silver and platinum jewelry. 9930 Any goods, including vehicles, specified in the First schedule to 0 the Customs Act, 1969 (IV of 1969) imported by Federal/Provincial/ Local Government Departments, Muncipal bodies and Development authorities subject to the condition that 59 9

CODE the goods are donated to the importers for use in an approved foreign grant funded project under a proper grant relating to Capital Aid-Technical Assistant Agreement signed between the Government of Pakistan and a foreign government or agency subject to concurrence of the Federal Board of Revenue. 9931 Ground handling equipments, service and operation vehicles, 0 imported by domestic airlines or by any other service company Authority for such purposes. 9932 Heing, zeera and other medicnal herbs, if imported temporarily 0 exportation.

(1) Wheel chairs.

(2) Artificial human parts.

(3) Hearing aids (all types and kinds)

(4) Hearing assessment equipment:

(i) audio meters (ii) tympanometer(iii) ABR (iv) Oto acoustic emission

(5) Cochlear implants system.

(6) Asociated devices and materials: (i) Hearing aid batteries # 675, 13,10,5,312.(ii) 2 pin and 3 pin cords(iii) Ear mold material (iv) Soft/hard mold fabrication material (v) Ear impression taking material (vi) Manufacturing equipment related to above items. 7) Hearing impairment/deaf related:(i) Printed material

(ii) Software (iiii)Computer cards

(8) Programming software and hardware.

(9) Items used for rehabilitation of blind persons:

(i) Sixer & eighter for Braille writing (ii) Braille board for alphabet writing (iii) 4/6/9/27/36 Liner frames.

(iv) Perkins brailler machine(v) Mathematics slates for blind

(vi) Abacus frames (maths) (vii)White cane (viii) Thermofoam duplicating machine(ix) Brailie paper (x) Every card for brail writing (xi) Magnifier glasses for low vision (xii) Brail printing press (xiii) Irisvision Device with its complete components

Cardiology/cardiac surgery, Neurovascular, Electrophysiology, Endosurgery, Endoscopy, Oncology, Urology, Gynecology; and following equipment:-

A. ANGIOPLASTY PRODUCTS: 1. Coronary Artery Stents. 2. Drugs Eluting Coronary Artery Stents.

CODE

(1) (2) (3) 3. Coronary Artery Dilatation Catheters (Balloons). 4. PTCA Guide Wires. 5. PTCA Guiding Catheters. 6. Inflation Devices/Priority Packs. B. ANGIOGRAPHY PRODUCTS: 1. Angiography Catheters. 2. Sheaths. 3. Guide Wires 4. Contrast Lines 5. Pressure Lines 6. Mannifolds C. CONTRAST MEDIA FOR ANGIOGRAPHY/ ANGIOLPASTY: 1. Angiography Accessories. 2. ASD Closure Devices 3. ASD Delivery Systems 4. VSD Closure Devices 5. VSD Delviery System 6.Guide Wires 7. Sizing Balloons 8.Sizing Plates. 9.PDA Closure Devices 10. PDA Delivery Systems D. TEMPROARY PACEMAKERS (with Leads, Connectors & accessories). E. PERMANENT PACEMAKERS (with Leads, Connectors & accessories) F. HEART FAILURE DEVICES (with Leads, Connectors & accessories) G. IMPLANTABLE CARDIOVERTER DEFIBRILATORS (with Leads, Connectors & accessories) H. CARDIACE ELECTROPHYSIOLOGY PRODUCTS. 1. Electrophysiology catheters 2. Electrophysiology Cables 3. Electrophysiology Connectors I. LEAR CARDIOLOGY PRODUCTS 1. Radioactive isotopes 2. Cold Kits (Cardioloite MAA, DTPA, etc) J CARDICE SURGERY PRODUCTS. 1. Oxygenators 2. Cannulas 3. Prosthetic Heart Valves 4. Luminal Shunts for Heart Surgery 5. Artificial Limbs and Appliances. K. EQUIPMENT 1. Cardiac Angiography Machine 2. Echocardiography Machine 3. ETT Machine 4. Gamma Camera for Nuclear Cardiology Studies. L. PERIPHERAL INTERVENTIONS EQUIPMENT Disposables and other equipment for peripheral interventions including: Stents (including carotid , wall stents and Bio Re-absorbable Vascular Scaffold), Balloons, sheaths, catheters, Guide wires, Filter wires, Coils, Needles, Valves (including rotating homeostatic valves, connecting cables, inflation devices adaptors. 60 1

CODE 9939 Diagnostic kits for HIV, Hepatitis. Cancer and Corona Virus 0 9940 Re-import of the Contingent Owned Equipment (COE) of the 0 Commerce and physical examination of the goods by Customs for reconciliation with export documents 9941 Following goods imported by or donated to municipal authorities 0 duties and taxes leviable at the time of import. 1. Ambulances ((Respective heading) 2. Fire fighting vehicles (PCT 8705.3000) 3. Waste disposal trucks (PCT 8704.2200, 8704.2300) 4. Incinerators for disposal waste management (8417.8000) 5. Motorized sweepers (PCT 8479.8990) 6. Brake down lorries (PCT 8705.9000) 7. Special purpose vehicles for the maintenance of street lights and overhead cables (8705.9000) 8. Snow ploughs (PCT 8430.2000) 9. Mobile health unit/clinic with standard accessories (PCT 8705.9000) 9942 Following goods imported by Federal Government, Provincial 0 Government or such states and territories as are or may be included in Pakistan, under technical cooperation (grant) for security purposes subject to NOC from Ministry of Interior and otherwise disposed-of without prior approval of the FBR and payment of customs duties and taxes leviable at the time of import: -

8702.9090) 2. Bulletproof Hiace Van (PCT 8702.1090) 8702.4090) 4. Bulletproof Double Cabin (PCT code 8704.2190) 8703.2490, 8703.3223, 8703.3390) 6. Jammers (8543.7090) 7. Bulletproof Jacket (6210.4000) 8. Bulletproof Helmet (6506.1000)

THE SECOND SCHEDULE [See Section 2(17)] In the Customs Act, 1969 (IV of 1969), for the Fifth Schedule, the following shall be substituted, namely: - “THE FIFTH SCHEDULE [see section 18(1A)] Part-I Import of Plant, Machinery, Equipment and Apparatus, including Capital Goods for various industries/sectors Note: - For the purposes of this Part, the following conditions shall apply, besides the conditions as specified in column (5) of the Table below: -

(i) the imported goods as are not listed in the locally manufactured items, notified through a Customs General Order issued by the Federal Board of Revenue (FBR) from time to time or, as the case may be, certified as such by the Engineering Development Board: Provided that the condition of “local manufacturing” shall not be applicable on import of machinery, equipment and other capital goods imported as plant for setting up of a new power unit of 25 MW and above duly certified by Ministry of Water and Power in respect of those power projects which are on IPP mode meant for supply of electricity to national grid; Provided further that condition of local manufacturing shall not be applicable for a period of three years, commencing on 1st July, 2018 and ending on 30th June, 2021, against Sr.No.12 of Table under Part-I of Fifth Schedule to the Customs Act, 1969, on import of machinery, equipment and other capital goods imported for new private transmission lines projects under the valid contract (s) or letter (s) of credit and the total C&F value of such imports for the project is US $ 50 million or above duly certified by the Ministry of Energy (Power Division); Provided further that condition of local manufacturing shall not be applicable against Sr. No.38 of the Table, on import of plant, machinery and equipment if imported by registered pharmaceutical manufacturers for their own use subject to NOC from Ministry of Health.

(ii) except for S. Nos. 1(H), 14, 20,21 and 22 of the Table, the Chief Executive, or the person next in hierarchy duly authorized by the Chief Executive or Head of the importing company shall certify in the prescribed manner and format as per Annex-A that the imported items are the company’s bona fide requirement. He shall furnish all relevant information online to Pakistan Customs Computerized System against a specific user ID and password obtained under section 155D of the Customs Act, 1969 IV of 1969). In already computerized Collectorates or Customs stations where the Pakistan Customs Computerized System is not operational, the Director Reforms and Automation or any other person authorized by the Collector in this behalf shall enter the requisite information in the Pakistan Customs Computerized System on daily basis, whereas entry of the data obtained from the customs stations which have not yet been computerized shall be made on weekly basis;

(iii) in case of partial shipments of machinery and equipment for setting up a plant, the importer shall, at the time of arrival of first partial shipment, furnish complete details of the machinery, equipment and components required for the complete plant, duly supported by the contract, lay out plan and drawings;

(iv) For “Respective Headings” entries in column (3) of the Table against which more than one rate of customs duty has been mentioned in column (4), the rate of 0%, 3% or 11% shall be applicable only for such goods which are chargeable to 0%, 3% or 11% duty respectively under the First Schedule to the Customs Act, 1969. In all such type of entries, a maximum concessionary rate (i.e. 5%, 10% or 15%) has also been mentioned in column (4) of each entry which shall be applicable on the goods which are subject to any of the all remaining higher duty slab rates under the First Schedule to the Customs Act, 1969. Explanation I.- In entries where customs duty rates 0%, 3% and 5% have been mentioned in column (4), the rate 0% or 3% shall be applicable only for such goods which are chargeable to 0% or 3% duty respectively under First Schedule to the Customs Act, 1969. Whereas for all higher slabs (11%, 16%, 20% and above) concessionary rate of 5% shall be applicable. Explanation II. - In entries where customs duty rates 3%, 5% have been mentioned in column (4), the rate 3% shall be applicable only for such goods which are chargeable to 3% duty under First Schedule to the Customs Act, 1969. Whereas for all higher slabs (11%, 16%, 20% and above) concessionary rate of 5% shall be applicable. Explanation III. - In entries where customs duty rates 0%, 3%, 10% have been mentioned in column (4), the rate 0% or 3% shall be applicable only for such goods which are chargeable to 0% or 3% duty respectively under First Schedule to the Customs Act, 1969. Whereas for all higher slabs (11%, 16%, 20% and above) concessionary rate of 10% shall be applicable. Explanation IV. - In entries where customs duty rates 0%, 3%, 11%, 15% have been mentioned in column (4), the rate 0%, 3% or 11% shall be applicable only for such goods which are chargeable to 0%, 3% or 11% duty respectively under First Schedule to the Customs Act, 1969. Whereas for all higher slabs (16%, 20% and above) concessionary rate of 15% shall be applicable.; and

(v) Goods imported temporarily for projects under serial numbers 9, 10, 11 and 12, if not re- exported on the conclusion of the project, may be allowed retention or transfer after conclusion of the project, from one company or project to another entitled company or project, with prior approval of the Board, against payment of 0.25% surcharge on C&F value of the goods for each year of retention, besides payment of duties and taxes, chargeable, if any. Explanation. - Capital Goods mean any plant, machinery, equipment, spares and accessories, classified in Chapters 84, 85 or any other chapter of the Pakistan Customs Tariff, required for-

(a) the manufacture or production of any goods, and includes refractory bricks and materials required for setting up a furnace, catalysts, machine tools, packaging machinery and equipment, refrigeration equipment, power generating sets and equipment, instruments for testing, research and development, quality control, pollution control and the like; and

(b) use in mining, agriculture, fisheries, animal husbandry, floriculture, horticulture, livestock, cool chain, dairy, poultry industry, IT sector, storage, communication and infrastructure development of SEZs by Zone Developer.

TABLE

rigid mast pack, with or without scrapper

(1). Seed-cum-fertilizer drill (wheat, rice 8432.3100 0%

(2). Cotton or maize planter with fertilizer 8432.3900 0%

(4). Fertilizer or manure spreader or 8432.4100 0%

(1). Submersible pumps (up to 75 lbs and 8413.7011 0%

(2). Sprinklers including high and low 8424.8200 0%

9032.8990

(2). Maize or groundnut thresher or Sheller. 8433.5200 0%

(4). Grain storage silos for poultry. Respective 2% headings

9406.9020

(10). Any other machinery and equipment for Ch. 84 3% If imported by manufacturing of dairy products & manufacturers 85 which are members of Pakistan Dairy Association.

(11) Fans for use in dairy sheds 8414.5990 3% If imported by members of Corporate Dairy Farmers Association. (G) Post-harvest Handling and Processing Nil and Miscellaneous Machinery. (1). Vegetable and fruits cleaning and sorting 8437.1000 0% or grading equipment. (2). Fodder and feed cube maker equipment. 8433.4000 0% (3). Milking machines. 8434.1000 0% (4). Pre-fabricated CO Controlled Stores. 9406.1090 0% In respect of goods 9406.9090 mentioned in Column (2) read with PCT mentioned in Column (3), the Ministry of National Food Security and Research shall certify in the prescribed manner and format as per Annex-B to the effect that the imported goods are bona fide requirement for use in the Agriculture sector. The Authorized Officer of the Ministry shall furnish all relevant information online to Pakistan Customs Computerized System against a specific user ID and password obtained under section 155D of the Customs Act, 1969. (5). Grain storage silos duly fitted with 8479.8990 0% Nil mechanical systems i.e. sweep auger system, temperature control system, aeration system and roof exhaust system etc., imported during the period commencing on the 1st July, 2021 and ending on the 30th June, 2026.

H) Green House Farming and Other Green 1. In respect of in Column (2) read (2). Greenhouses (prefabricated). 9406.1010 0% Ministry of National (3). Tunnel farming equipment consisting of certify in the

(a) Plastic covering and mulch film 3920.1000 0% Annex-B to the of the Ministry shall information online to Computerized specific user ID and under section 155D of the Customs Act, 1969. 2. The goods shall of within a period of the prior approval of the FBR. (I) Machinery, Equipment and Other Capital In respect of goods Industries like Milk Processing, Fruit, Column (2) read (1). Evaporators for juice concentrate. 8419.8990 0% Column (3), the Ministry of National (2). Machinery used for dehydration and 8419.3400 0 % of pulps/juices. imported goods are Headings requirement for use

of the Ministry shall information online to Computerized specific user ID and under section 155D of the Customs Act, 1969.

cases, tubes, drums or similar containers,

other than by moulding

headings 8502.1130 containers. cabinets. 0% Headings processing machinery and equipment. 8502.1190 0% 0% 2 Machinery and equipment for development Respective 0% including silos. 3 Cool chain machinery, equipment including Respective 0% If imported by Cool sectors engaged in providing cool chain thereof.

4 Machinery and equipment for initial Respective 0%,3%, Condition (iv) of the installation, balancing, modernization, Headings 5% preamble. plants and oil and gas field prospecting. 5 Following machinery, equipment, apparatus, 1. The project and medical, surgical, dental and veterinary requirement shall furniture, materials, fixtures and fittings be approved by the imported by hospitals and medical or Board of Investment of BOI shall certify

and manner as per

Customs

Computerized

specific user ID and

under Section 155D of the Customs Act,

Intra venous cannula i.v. catheter. 9018.3940 5% 2. The goods shall

rates be leviable at Headings under the Customs

1969).

For sub-entry at serial A (6) and sub- entry at serial D (2) Condition (iv) of the preamble.
1. Machinery, equipment, materials, capital Respective 0% 1. This concession goods, specialized vehicles (4x4 non luxury) Headings shall be available to

specialized vehicles, excluding passenger contractors who vehicles, imported on temporary basis as hold permits, agreements with the Provincial Government.

Temporarily against a security in the form of a post- the statutory rate of with an undertaking to pay the customs project.
The goods shall FBR. In case such of after Ten years of their importation, of duties& taxes as FBR. In case these

approval of the FBR or before the period of statutory rates of transferred to other the sector, with prior goods may also be prior approval of the Customs.

7 1. Machinery, equipment, materials, capital Respective 0%,3%,5% 1.This concession goods, specialized vehicles (4x4 non luxury) Headings shall be available to phase or extraction phase. Imports made for Companies or their period of five years. However, a surcharge @ contractors who 2. Construction machinery, equipment and agreements with the specialized vehicles, excluding passenger Government of vehicles, imported on temporary basis as Pakistan or a against a security in the form of a post- the statutory rate of

amount payable under this Schedule, along with an undertaking to pay the customs duty and sales tax at the statutory rates in case such goods are not re- exported on conclusion of the project. 3. The goods shall not be sold or of without prior approval of the FBR. In case such goods are sold or of after Ten years of their importation, the same shall be subject to payment of duties & taxes as prescribed by the FBR. In case these goods are sold or of without prior approval of the FBR or before the period of Ten years from the date of their importation, the same shall be subject to payment of statutory rates of duties & taxes as were applicable at the time of import. These goods shall, however, be allowed to be transferred to other entitled projects of the sector, with prior approval of the FBR, subject to payment of duties and taxes, if applicable. The re- export of these goods may also be allowed subject to prior approval of the Chief Collector of

Customs. 4. Condition (iv) of the preamble. 8 Coal mining machinery, equipment, spares, Respective 0% 1.This concession including vehicles for site use i.e. single or Headings shall be available to authorized licenses, leases and agreements with the Provincial Government. 2. The goods shall FBR. In case such of after Ten years of their importation, of duties & taxes as FBR. In case these approval of the FBR or before the period of statutory rates of transferred to other the sector, with prior

applicable. The re- goods may also be prior approval of the Customs. 9 1. Machinery, equipment and spares meant 0%,3%,5% for initial installation, balancing, Headings shall also be modernization, replacement or expansion of available to primary projects for power generation through oil, contractors of the under construction projects, which entered fulfillment of the into an implementation agreement with the following conditions, specialized vehicles, excluding passenger (a)the contractor agreement intends to import the project;

contracting prescribed fide requirements; and

Temporarily against a security in the form of a post- the statutory rate of

sales tax and the amount payable under this Schedule, along with an undertaking to pay the customs duty and sales tax at the statutory rates in case such goods are not re- exported on conclusion of the project. 3. The goods shall not be sold or of without prior approval of the FBR. In case such goods are sold or of after Ten years of their importation, the same shall be subject to payment of duties & taxes as prescribed by the FBR. In case these goods are sold or of without prior approval of the FBR or before the period of Ten years from the date of their importation, the same shall be subject to payment of statutory rates of duties & taxes as were applicable at the time of import. The construction machinery may, however, be allowed to be transferred to other entitled projects of the sector, with prior approval of the FBR, subject to payment of duties and taxes, if applicable. The re- export of these goods may also be

prior approval of the Customs.

Condition (iv) of the preamble. 10 1. Machinery, equipment and spares meant Respective 0%,3%,5% -do- modernization, replacement or expansion of projects for power generation through gas, construction projects.
Construction machinery, equipment and required for the construction of project. 11. 1. Machinery, equipment and spares meant Respective 0% 1.This concession for initial installation, balancing, Headings shall also be modernization, replacement or expansion of available to primary projects for power generation through contractors of the solar, wind, micro-hydel, bio-energy, ocean, fulfillment of the waste-to-energy and hydrogen cell etc. following conditions, specialized vehicles, excluding passenger (a)the contractor vehicles, imported on temporary basis as shall submit a copy required for the construction of project. of the contract or Explanation:-The expression “projects for which he intends to power generation” means any project for import the goods for the national grid or to any other user or for (b) the chief imported goods are fide requirements; and

against a security in the form of a post-

the statutory rate of customs duty and sales tax and the amount payable under this Schedule, along with an undertaking to pay the customs duty and sales tax at the statutory rates in case such goods are not re- exported on conclusion of the project. 3. The goods shall not be sold or of without prior approval of the FBR. In case such goods are sold or of after Ten years of their importation, the same shall be subject to payment of duties &taxes as prescribed by the FBR. In case these goods are sold or of without prior approval of the FBR or before the period of Ten years from the date of their importation, the same shall be subject to payment of statutory rates of duties & taxes as were applicable at the time of import. The construction machinery may, however, be allowed to be transferred to other entitled projects of the sector, with prior approval of the FBR, subject to payment of duties and taxes, if applicable. The re- export of these

goods may also be prior approval of the Customs. 12 1. Machinery and equipment meant for Respective 0%,3%, 1.This concession power transmission and grid stations Headings 5% shall also be including under construction projects. available to primary following conditions, mean:-

power of any description, such as used in the generation of power; shall submit a copy

(b) apparatus, appliances, metering and testing which he intends to power transmission and distribution cables and import the goods for the project; hardware and parts thereof adapted to be used

equipment as specified in clause (a) above; and executive or head of equipment, as specified in clauses (a) and (b) above, identifiable for use in or with machinery imported for the project and equipment including spares for the purposes of the project.

Construction machinery, equipment and Annex-A that the imported goods are fide requirements; required for the construction of the project. and

against a security in the form of a post- the statutory rate of

Schedule, along with an undertaking to pay the customs duty and sales tax at the statutory rates in case such goods are not re- exported on conclusion of the project. 3. The goods shall not be sold or of without prior approval of the FBR. In case such goods are sold or of after Ten years of their importation, the same shall be subject to payment of duties & taxes as prescribed by the FBR. In case these goods are sold or of without prior approval of the FBR or before the period of Ten years from the date of their importation, the same shall be subject to payment of statutory rates of duties & taxes as were applicable at the time of import. The construction machinery may, however, be allowed to be transferred to other entitled projects of the sector, with prior approval of the FBR, subject to payment of duties and taxes, if applicable. The re- export of these goods may also be allowed subject to prior approval of the Chief Collector of

Customs.

Condition (iv) of the preamble. 1) Quartz reactor tubes and holders designed 7017.1010 0% furnaces for production of semiconductor 4) Other filtering or purifying machinery and 8421.2900 0% apparatus for liquids. 5) Personal weighing machines, including 8423.1000 0% conveyors. discharging a predetermined weight of material into a bag or container, including maximum weighing capacity not exceeding 30 kg. maximum weighing capacity exceeding 30 kg but not exceeding 5,000kg. parts of weighing machinery of machines of heading 8423.2000 & 8423.3000. kinds; parts of weighing machinery of machines of heading 8423.2000 & 8423.3000. bridges, hubs excluding switches and repeaters.

or better, with or without weights. better, with or without weights. and air-conditioners. or pneumatic. regulating or controlling instruments and apparatus. 14 Machinery, equipment, raw materials, Respective 0% in buildings, fittings, repairing or refitting of ships, boats or floating structures imported by Karachi Shipyard and Engineering Works Limited.

15 Machinery, equipment and other capital Respective 0%, 3%, Condition (iv) of the goods meant for initial installation, Headings 10% preamble. heavy chemical industry, cryogenic facility for ethylene storage and handling.

15A Machinery, equipment and other capital goods Respective 0% Nil modernization, replacement or expansion of oil refining (Hydro-cracking)

16 Machinery and equipment imported by an Respective 0%,3%, Condition (iv) of the 17 Following machinery and equipment for 1. For the projects marble, granite and gem stone extraction of Gem Stone & 1) Polishing cream or material. 3405.4000 3% CEO/COO, 3) Chain saw/diamond wire saw in all sizes 8202.4000 5% shall certify in the and dimensions and spares thereof, 8202.9100 5% prescribed format diamond wire joints all types and and manner as per 5) Gang saw blades/ diamond saw blades/ 8202.9990 5% authorized person

relevant information 6) Air compressor (27cft and above). 8414.8010 5% online to Pakistan 7) Machine and tool for stone work; sand 8464.9000 0% Customs & tools; diamond tools & segments (all type Respective 0%,3%,5% headings under section 155D machines, air/hydro pillows, compressed air rubber pipes, hydraulic drilling of the Customs Act,

machines, steel drill rods and spring (all sizes and dimensions), whole finding 2. For the projects system with accessories, manual portable of Marble & Granite CEO/COO, vertical drilling, extension thread rods for Pakistan Stone accessories for rock drills. and manner as per imported goods are relevant information Customs Computerized specific user ID and under section 155D of the Customs Act, 1969.

The goods shall FBR. In case such of their importation, of duties & taxes as FBR. In case these

approval of the FBR or before the period of statutory rates of transferred to other the sector, with prior applicable. The re- goods may also be prior approval of the Customs.

Condition (iv) of the preamble.

18 1. Machinery, equipment and other project Respective 0% 1. Ministry of related items including capital goods, for Headings Industries, setting up of power generation plants, water Production & treatment plants and other infrastructure Special Initiatives, related projects located in an area of 30 km shall certify in the 2. Machinery, equipment and other project Annex-B that the related items for setting up of hotels located Respective 0%,3%,5% imported goods are in an area of 30 km around the zero point in Headings bona fide project information online to Computerized specific user ID and under section 155D of the Customs Act,

The goods shall not be sold or otherwise disposed of without prior approval of the FBR and payment of customs duties and taxes leviable at the time of import.
Condition (iv) of the preamble. 19 Effluent treatment plants. Respective 0%,3%,5% Condition (iv) of

8501.7210

(1) Off-grid/On-grid solar power system (with or without provision for USB/charging port) 8541.4300 8541.4900 without switches). provision for direct connection/ input renewable energy source and with Maximum Power Point Tracking (MPPT). energy.

exceeding 40MW.

(vi). Control panel with other accessories. 8537.1090 0%

8537.2000 8541.4300 8541.4900 provision for direct connection/input from renewable energy source and with Maximum Power Point Tracking (MPPT) accessories. 6. (a) Solar Water Heaters with accessories. 8419.1990 0% headings

(ii). Assistant/ Feeding tank (iii). Circulation Pump Respective 0% (iv). Electric Heater/ Immersion Rod (one headings piece with one solar water heater) (v). Solenoid valve (one piece with one solar water heater) 8541.4300 8541.4900

8541.4300 8541.4900 surfaces (Chemical). (i). Crystal (Grower) Puller (if machine). 8479.8990 0% silicon ingot. headings 9. Pyranometers and accessories for solar data 9030.8900 0% collection. 10. Solar chargers for charging electronic 8504.4020 5% devices. 11. Remote control for solar charge controller. 8543.7010 3% above 200 KW (complete system). solutions comprising of: (i). Turbine with Generator/ Alternator. (ii). Nacelle with rotor with or without tail. Respective headings (iv). Pole/ Tower. (v). Inverter for use with Wind Turbine. wind turbine). equipment.

Any other item approved by the Alternative Respective 0% concurred to by the FBR.

energy technologies or for conservation of energy:- 8539.5210 8539.5220 0% 8539.5210 8539.5220 mast. 8539.5220 controllers and solar batteries. 8504.4090 provision for direct connection/input from renewable energy source and with Maximum Power Point Tracking (MPPT).

(i). Housing/Shell, shell cover and base cap for Respective 0% Light, Bulbs and (ii). Pickling preparations for metal surfaces; 3810.9090 0% manufacturers soldering brazing or welding powders and registered under the Sales Tax Act, 1990 (iii). Poly Butylene Terephthalate 3907.7000 0% quota determination by the Input Output (v). Constant Current Power Supply for of LED 8504.4090 0% Organization (IOCO).

7606.9190

24 Plant, machinery and equipment used in Respective 0% The Alternative Development Board imported goods are requirement. The disposed of within a period of five years except with the prior approval of the FBR customs duties and taxes leviable at the time of import.

25 Plant, machinery and equipment imported Respective 0% The plant, for setting up fruit processing and headings machinery and equipment released number shall not be eligible for the said concession. In case

of violation, duty and taxes shall be recovered beside initiation of penal action under the Customs Act, 1969. 26 Plant machinery and equipment imported Respective 0% The plant during the period commencing on 1st July, headings machinery and 2014 and ending on 30th June, 2023 for equipment under setting up of industries in erstwhile FATA the said serial Areas. number shall be released on certification from Provincial Home Secretary that the goods are bonafide requirement of the unit as per Annex B. The goods shall not be sold or otherwise disposed of without prior approval of the Board. 27 Following motor vehicles for the transport of This concession goods and special purpose motor vehicles shall be available to imported by the Construction Companies:- motor vehicles for the transport of 1. Dumpers designed for off highway use. 8704.1090 20% goods and special purpose motor 2. Super swinger truck conveyors. 8705.9000 20% vehicles imported 3. Mobile canal lining equipment. 8705.9000 20% by Construction 4. Transit mixers. 8705.4000 20% Companies 5. Concrete Placing trucks. 8705.9000 20% registered with 6. Crane lorries. 8705.1000 20% Security and Exchange Commission of Pakistan (SECP) and Pakistan Engineering Council. 28 Plant, machinery and production line Respective 0% This exemption is equipment used for the manufacturing of headings available to local mobile phones. manufacturers of mobile phones duly certified by Pakistan Telecommunication Authority. 29 Charging station for electric vehicle 8504.4030 0% Nil

30 Pre-fabricated room/structures for setting up 9406.1090 8% (i) The concerned of new hotels /motels in Hill Stations, Gilgit- ministry or Baltistan, AJK, and Coastal Areas of 9406.9090 department shall Authorized prescribed Annex-B that the project relevant information Pakistan Customs Computerized System against a and password the Customs Act, 1969.

(ii) IOCO shall verify and determine the requirement fabricated rooms for setting the specified areas. 31 Micro feeder equipment for food fortification 8437.8000 0% Nil 32. Cinematographic, film production and post- i. The Ministry of film production equipment imported during

the period commencing on the 1st July, 2022 and ending on the 30th June, 2027.

prescribed manner

(3) Other instruments and apparatus for cinema 9032.8990 0% and format as per Annex-B to the

(5) Cinematographic parts and accessories 9010.9000 0% effect that the imported goods are bona-fide requirement. The Authorized Officer of Ministry shall furnish all relevant information online to 8537.1090 Pakistan Customs Computerized System against specific user ID and password obtained under section 155D of the Customs Act, 9405.6900 1969. ii. The goods shall not be sold or otherwise disposed of within a period of five years of their import except with the prior approval of the FBR.

(ii) IOCO shall verify and determine quota requirement of such equipment

New Fire-fighting vehicles manufactured as 8705.3000 10% The goods shall not such by OEMs be sold or otherwise disposed-off within a period of five years of its import without prior approval of the FBR and payment of customs duties and taxes leviable at the time of import.

34 Plant and machinery excluding consumer Chapters 84 0% This exemption durable goods and office equipment as imported by greenfield industries, intending subject to fulfillment to manufacture taxable goods, during their construction and installation period. - registered under the Sales Tax Act on or after the first day of July, 2019; reconstitution of an undertaking already industrial Pakistan. (c)exemption certificate issued by and

(d) the goods shall approval of the FBR and the payment of customs duties and taxes leviable at the time of import. 35 1. Plant, machinery and equipment, Respective 5% 1. In respect of

consumables, as are not manufactured Ministry of Energy

locally, imported by developers, contractors (Petroleum Division)

and service companies involved in shall certify in the

infrastructure development of Large prescribed manner Diameter Pipelines (i.e. 24” and above) and format as per projects namely, North South Gas Pipeline Annex-B to the

Project (NSGP), Turkmenistan, Afghanistan, effect that the Pakistan and India Pipeline Project (TAPI), imported goods are

RLNG-III Pipeline (RLNG-III), or any other requirement for use project declared as “Large Diameter Gas in the project. The

Pipeline Project” by the Ministry of Energy Authorized Officer

furnish all relevant Pakistan Customs Computerized specific user ID and under section 155D of the Customs Act, 1969. 2. The concession service companies

following conditions, namely: -

(a) the contractor

and the service

of the contract

or agreement under which he

project;

contracting

Plant, machinery and equipment, materials, Respective 10% prescribed specialized vehicles or vessels, accessories, headings manner and spares, chemicals and consumables, as are format as per manufactured locally, imported by developers, the imported contractors and service companies of the above projects. fide requirements;
Items imported at concessionary rates which become surplus, scrap, junk,

otherwise shall be disposed of in the following manner, namely: -

(a) in the event an item other than specialized vehicles, is sold to another company involved in infrastructure development of Large Diameter Pipelines, no import duties shall be levied or charged. Otherwise, it shall be sold through a public tender and duties shall be recovered at the rate of ten per cent ad valorem of the sale proceeds;

(b) for specialized vehicles there would be a minimum retention period of five years after which the vehicles may be disposed of in the manner provided in (a) above except that the full rate of import duties, net of any import duties already paid, shall be charged subject to an adjustment of depreciation at the rate of two per cent per month up to a maximum of twenty four months;

surrendered at any time to the Government of Pakistan, without payment of any import duties, under intimation to the FBR; and

(d) these items, if rendered as scrap, with change in their physical status, composition or condition and PCT classification, shall be chargeable to duties & taxes accordingly, at standard rates; 4. In the event a dispute arises whether any item is entitled to exemption under this schedule, the item will be immediately released by the Customs Department against a corporate guarantee valid for a period of nine months, extendable by the concerned Collector of Customs on time to time basis. A certificate from the relevant Regulatory Authority that the item is covered under this serial number shall be given due consideration by the Customs Department towards finally resolving the dispute. Disputes regarding the local manufacturing only

Engineering Development Board. 4. Machinery, equipment, vessels, dumpers, Respective 0% 1. The concession specialized vehicles, accessories, spares and headings available to all other items essentially required for the above contractors and projects imported by developers, contractors service companies and service companies on an import-cum-export of the project will be following conditions, namely: - service submit a copy of the contract project; contracting company shall prescribed goods are the project’s bona fide requirements; and

imported goods are bonafide requirement for the project. 3. Temporarily

shall be cleared against a corporate guarantee valid for a period of five years equal to the value of import duties and taxes exempted, extendable by the Collector of Customs on time to time basis, if the importer has a definite contract. The concerned Collector shall allow extension for a further period, as deemed appropriate, on payment of one percent surcharge for each year on C&F value of the goods for which extension has been sought. Should the goods etc., not be exported on the expiry of the project or transferred with the approval of the Collector of Customs to another Large Diameter Pipeline Project, or the period of stay has been extended by the Collector of Customs, then the developer, contractor or service company, as the case may be, shall be liable to pay duties and taxes as chargeable at the time of import.

36 Machinery, equipment and other project If imported by related items for setting up of Submarine Internet Service Cable Landing stations providers

(i) Tubes Pipes and hollow profiles of cast iron 7303.0000 0% registered under

(ii) Articles of non-malleable cast iron 7325.1000 0% the Sales Tax Act

(iii) Static Converters 8504.4090 0% 1990, duly certified

(iv) Machines for the reception, conversion and 8517.6290 0% by the Ministry of transmission or regeneration of voice, Information images or other data, including switching Technology and and routing apparatus Telecommunication

(v) Optical fiber Cables 8544.7000 0% and Pakistan Telecommunication Authority (PTA), and subject to annual quota determination by the Input Output Co-efficient Organization (IOCO). 37 Other Electric Conductors exceeding 32000 8544.6090 11% If imported by V manufacturers of transformers, registered under the Sales Tax Act 1990. 38 Plant, Machinery and equipment Respective 5% if imported by headings registered pharmaceutical manufacturers for their own use subject to NOC from Ministry of Health 39 Following items for Tourism Projects 1 Pre-fabricated room/structures for setting 9406.1090 50% of the Subject to up of new hotels/motels in Hill Stations 9406.9090 prevailing certification by the 2 Prefabricated Structure (Complete Units) 6810.9100 rate of concerned customs Secretary of 3 Camping and Glamping site equipment Respective duty Provincial Tourism and accessories headings Department or 4 Vessels for Adventure sports and 8903.1100 equivalent commercial use, including rowing boats, 8903.1200 Authorized Officer canoes, sailboats etc. 8903.1900 of the Federal 8903.2100 Government as 8903.2200 bona fide 8903.2300 requirement of the 5 Water-skis, surf-boards, sailboards and 9506.2100 approved projects. other water-sport equipment: 9506.2900 6 Ice skates and roller skates, including 9506.7000 skating boots with skates attached 7 Ski-boots, cross country ski footwear and 6402.1200 snowboard boots 6403.1200 6403.1900 6403.2000 6403.4000 8 Snow-skis and other snow-ski equipment 9506.1100

9506.1200 9506.1900 9506.9990 9 Paragliders, parachutes, Hot Air Balloons 8804.0000 10 Diving equipment 9506.6999 11 Zamboni Ice Resurfacing Machines Respective 12 Ice Curling rock 7013.4900 14 Zip line equipment and accessories 9503.0090 14 White PE dasher boards for ice rinks 3920.1000 15 Gloves, mittens and mitts specially 4203.2100 designed for use in sports, belts and 4203.2930 bandoliers 4203.3000 16 Mountaineering, Rock climbing equipment, Respective accessories and rock wall building material headings and accessories 17 Washer Extractor - Industrial 8451.4010 18 Flatwork Ironer - Industrial 8451.3000 19 Dry Cleaning Machine - Industrial 8451.3000 20 Tumbler Dryer-Industrial 8451.2900 21 Other Laundry equipment & accessories 8423.8200 8716.8090 8451.8020 8443.1920 8716.8090 8451.4010 8414.4000 8451.2900 8451.3000 9403.2000 22 Steam Double Effect Absorption Chillers 8418.6990 23 Air Handling Units (AHUs) 8415.8390 24 Cooling Towers 8419.8910 25 Steam Boilers Gas train starter train 8419.8100 pressure control piping with pressure gauge with complete Accessories 26 Other HVAC Equipment & Accessories 8502.1310 8419.8910 7013.9900 8402.9020 7322.1100 8415.8190 3925.9000 8415.8390 8414.3090 27 Sewerage Treatment Plant 8421.2100 28 Elevators 8428.1010 29 Escalators 8428.4000 30 Generating sets 8502.1310 31 Transformer 8504.3400 32 Distribution Board 8504.4090 33 Chandeliers 9405.1110 9405.1910 34 Other Electrical Equipment 8481.1000 8504.4090

8544.1190 8418.5000 8418.6990 4419.0000 8438.5000 8438.6000 7020.0090 8509.4020 8509.8000 8417.2000 8516.5090 8422.4000 9403.2000 8419.8100 8418.6990 8438.1000 8418.5000 8423.1000 4419.0000 8509.8000 8422.1900 8419.8100 8414.6000 8438.5000 9403.2000 Vacuum Cleaning Equipment gliders and other non- powered aircraft. thereof and accessories thereto.

Annex-A Header Information NTN/FTN of Importer Regulatory authority no. Name of Regulatory authority

(1) (2) (3) Details of Input goods (to be filled by the chief executive of the Goods imported (Collectorate of import) importing company) e C

(4) (5) (6) (7) (8) (9) (10) (11) (12) (13) (14) (15)

CERTIFICATE BY THE CHIEF EXECUTIVE, OR THE PERSON NEXT IN HIERARCHY DULY AUTHORIZED BY THE CHIEF EXECUTIVE: It is certified that the description and quantity mentioned above commensurate with the project requirement and that the same are not manufactured locally. It is further certified that the above items shall not be used for any other purpose.

NOTE: - In case of clearance through Pakistan Customs Computerized System, the above information shall be furnished on line against a specific user I.D. and password obtained under section 155D of the Customs Act, 1969( IV of 1969). Explanation. - 1. owner of the firm, in case of sole proprietorship; or 2. partner of firm having major share, in case of partnership firm; or 3. Chief Executive Officer or the Managing Director in case of limited company or multinational organization; or 4. Principal Officer in case of a foreign company.

Annex-B Header Information Details of Input goods (to be filled by the authorized officer of the Goods imported (Collectorate of import) Regulatory Authority) e i C

(3) (4) (5) (6) (7) (8) (9) (10) (11) (12) (13) (14)

CERTIFICATE BY THE AUTHORIZED OFFICER OF THE REGULATORY AUTHORITY: It is hereby certified that the imported goods are genuine and bonafide requirement of the project and the same are not manufactured locally.

Signature& Seal of the Authorized Officer ________________________ NOTE:- In case of clearance through Pakistan Customs Computerized System, the above information shall be furnished on line against a specific user I.D. and password obtained under section 155D of the Customs Act, 1969( IV of 1969).

Part-II Import of Active Pharmaceutical Ingredients, Excipients/Chemicals, Drugs, Packing Material/ Raw Materials for Packing and Diagnostic Kits and Equipment, Components and other Goods

The Imports under this part shall be subject to following conditions, namely. - (i). The active pharmaceutical ingredients, Excipients /chemicals, packing material and raw material for packing shall be imported only for in-house use in the manufacture of specified pharmaceutical substances, as approved by the Drug Regulatory Agency of Pakistan. (ii). The requirement for active pharmaceutical ingredients and Excipients/chemicals, drugs as specified in Table A, B & C, shall be determined by the Drug Regulatory Agency of Pakistan; (iii). The requirement for packing materials/raw materials for packing, as specified in Table-D, shall be determined by Input Output Coefficient Organization; (iv). The designated/authorized representative person of Drug Regulatory Agency of Pakistan shall furnish all relevant information, as set out in this part, online to the Customs computerized system, accessed through the unique user identifier obtained under section 155 d of the Customs Act 1969, along with the password thereof. (v). For “Respective Headings” entries in column (3) of the Table against which two rates of customs duty 3% and 5% have been mentioned in Column (4), the rate of 3% shall be applicable only for such goods which are chargeable to 3% duty under the First Schedule to the Customs Act 1969. Table A Active Pharmaceutical Ingredients (API)

Description PCT code Potassium (Sterile) (Pharmaceutical grade)

USP

63 Clavulanate Potassium With Microcrystalline 3003.9090 0 Cellulose (Avicel) 64 Clavulanate Potassium With Silicon Di-Oxide 3003.9090 0 (Syloid)

Inj.Grade

151 Imipenem Cilastatin Sodium (Sterile Mixture 2941.9090 0 Sod Bicarbonate) 165 Ledipasvir And Copovidone Solid Dispersion 2934.9990 0

215 Oxytetracycline Dihydrate Injectable Grade 2941.3000 0

(Sterile) grade). 235 Potassium Clavulanate (Avicel Mix)1:1 and 3824.9999 0 (Syloid MIX) 1:1 236 Potassium Clavulanate with Microcrystalline 3824.9999 0 Cellulose 1:1 sodium/potassium

316 Cloxacillin and its salts excluding sodium 2941.1000 0 (compacted/ powder form for oral use) 1-OL Base Isoxazolyl) Benzenesulfonamide 334 Add (1RS,2RS)-2-(dimethylamino) methyl)-1- 2942.0000 0 (3- methoxyphenyl) cyclohexanol pyrimidine-2, 4-diamine (TMP Technical) Crude 338 Racemic-2-{4(4-chlorophenyl)phenyl methyl}- 2933.5990 0 1 piperazin Ethanol (Crude) quinoliyl)phenyl]-3-[2(1-hydro xylmethylethyl)phenyl)propyl]thiomethyl cyclopropane acetic acid (montelukast acid pure) 340 1-cyclopropyl- 6-fluro-4 oxo-7 piperazine-i- 2933.5990 0 ylquinoline - 3 carboxylic acid - hydrochloric acid (crude)

methoxy-7((4as,7as)-octahydro-6H- pyrrolo(3,4- b)pyridine 6-yl)-4-oxo-3- quinolinecarboxylic acid 7Hpyrido[1,2,3-de]-1,4-benzoxazine-6 carboxylic acid crude 14Methyl-1-piperazinyl)-7-oxo-7H- pyrido (1,2,3 de)1,4-Benzoxzine-6-Carboxylic acid hemihydrates Crude cyclohexanone (Ketamine Base)

Table B (Excipients/Chemicals) 1 Worked grains of other cereals. (Pharmaceutical grade) 1104.2900 5% 2 Sterillisable maize (corn) starch (Pharmaceutical grade) 1108.1200 5% 4 (i). Balsam, Tolu BP/USP. 1301.9090 5% (ii). Gum acacia powder BP Tragacanth,Xanthan(Pharmaceutical grades) 5 Other vegetable saps and extracts (Pharmaceutical grade) 1302.1900 10% 6 Other mucilages and thickeners (Pharmaceutical grade) 1302.3900 5% (ii). Valerine roots (Pharmaceutical grade) 8 Refined palm kernel or babassu oil (Pharmaceutical 1513.2900 5% grade) 9 Other fixed vegetable fats and oils (Pharmaceutical grade) 1515.1900 5% 11 Vegetable fats and oils (Pharmaceutical grade) 1516.2010 5% 1516.2020 12 Sugar (pharmaceutical grade) if imported by manufacturer 1701.9910 5% of pharmaceutical Products on the quantity to be determined by Ministry of Health

13 (i). Dextrate(Pharmaceutical grade). 1702.3000 5% grade) (Pharmaceutical grades) 17 Oils and other products of the distillation of high 2707.9990 5% temperature coal tar (Pharmaceutical grade) 20 Microcrystalline petroleum wax, ozokerite, lignite wax, 2712.9090 5% peat wax and other mineral waxes (Pharmaceutical grade) 23 Phosphorous pentachloride (Pharmaceutical grade) 2812.9000 5% (Pharmaceutical grade) 26 Sodium sulphate anhydrous (Pharmaceutical grade) 2833.1900 5% 27 Sodium hydrogen carbonate (sodium bicarbonate) 2836.3000 5% (Pharmaceutical grade) 28 Dglucitol (Sorbitol) (Pharmaceutical grade). 2905.4400 5% 35 (i). Butyl phthalate 2917.3410 5% 36 Hydroxy benzoic acid (Pharmaceutical grade) 2918.2900 5% 38 {[(4-ethyl-2,3-dioxo-1-piperazinyl)Carbonyl amino}-4 2933.5990 5% hydroxy-benzene acetic acid (HO-EPCP) (Pharma grade) 39 N-Methyl morpholine (Pharmaceutical grade) 2933.9100 5% 41 1-H-tetrazole-1-acetic acid[TAA](Pharmaceutical grade) 2933.9990 5% 42 (i). 2-Methyl-5-mercepto 1,3,4- hiazole[MMTD]; 2 9 3 4 . 1 0 9 0 5% (ii). (Z)-2)2-aminothiazole-4-yl)-2-Tert-Butoxycarbonyl) 5% methoxyimnno Acetic acid (ATMA); (iii). (Z)-2-(2-aminothaizole -4-yl)2-2(tert-Butoxycarbonyl)- 5% isopropoxyimino Acetic Acid[ATIBAA or ATBA; Salt(SIMA);

hydroxymethyl ceph-3-em-4- carboxyclic acid(Pharma grade); 44 (+)-(IS,2S)-2-methylamino-1- phenylpropan-I-ol base 2939.4900 5% 48 Other surface-active agents (Pharma grade) 3402.4990 5% (ii). Ampnocerin “K” or “KS” (Pharma grade) 51 (i)Modified starches (Pharmaceutical grade). 3 5 0 5 . 1 0 9 0 5 % (ii)Rich starch 54 Other activated natural mineral products (Pharmaceutical 3802.9000 5% grade). 56 Industrial fatty alcohols (Pharmaceutical grade) 3823.7000 5% 57 Polyglycerylricinoleates (Pharmaceutical grade) 3907.9900 5%

Table C (Drugs) Customs duty (%) 1 Dextrose (injectable grade and pharma grade) 1702.3000 10% 2 Sodium chloride (injectable grade) (Pharmaceutical grade). 2501.0090 5% 5 All types of vaccines, Interferon and medicines for Respective 0% headings 8 Blood fraction & immunological products (biological 3002.4190 0% products) including rabies immunological (150 IU per ml) (Human) 9 Factor viii & plasma derived fibrin sealant. (Human) 3002.4190 0% 14 Tatanusimmunoglobuline (250 IU/ml) (Human) 3002.4190 0%

15 Injection Anti-Dimmunoglobulin (human) 300mcg/vial 3002.9010 0% 19 All medicines of cancer. An illustrative list is given below, 3004.9099 0%

20 All medicines of Cardiac. An illustrative list is given below, 3004.9099 0% and lohexol Inj. and etc.) Amidotrizoate (Urograffin)

(xiii). Reteplase (Thrombolytic treatment of suspected myocardial infarction) (xiv). Urokinase 21 All medicines for HIV/AIDS. An illustrative list is given 3004.9099 0% below, namely:- (i). Atazanavir (ii). Darunavir (iii). Diadanosine (iv). Efavirenz (v). Indinavir (vi). Lamivuldine (vii). Lopinavir (viii). Navirapine (ix). Nelfinavir (x). Ritonavir (xi). Saquinavir (xii). Stavudine (xiii). Zaduvidine (xiv). Zalcitabine 22 All medicines for thalassaemia. An illustrative list is given 3004.9099 0% below, namely:- (i). Deferasirox (ii). Defriprone (iii). DesferrioxamineMesylate 23. Drug used for kidney dialysis and kidney transplant, 3004.9099 0% Hemodialysis solution/ concentrate and Peritoneal dialysis solution/concentrate, List of drugs is given below, namely:- (i). Azathioprin (ii). Basilliximab (iii). Cyclosporine (iv). Daclizumab (v). Everolimus (vi). Muromonab-CB3 (vii). Mycophenolic acid (viii). Mycophenolic acid and its salts (ix). Grafalon 24 Beclomethasone Aerosol/Vials 3004.9099 0% 25 Cyclosporine Injection 3004.9099 0% 26 Cyclosporine Microemulsion Cap/Solution and etc 3004.9099 0% 27 Erythropoietin Injection, EpoetinbetaErythopotin alpha 3004.9099 0% 28 Ipratropium Bromide Aerosol/Vials 3004.9099 0% 29 Salbutamol Aerosol/Vials 3004.9099 0% 30 Sodium Fusidate Injection 3004.9099 0% 31 Vancomycin Chromatographically Purified Injection 3004.9099 0% 32 Analgesic Medicated Plaster 3005.9090 0% 33 Cystagon, Cysta drops and Trientine Capsules (for 3004.9099 0% personal use only) 34 Meglumine antimonite 3004.9099 0% 35 Imiglucerase 3004.9099 0%

Table D (Packing Materials/Raw Materials for Packing/Bandages) Customs duty (%) 1 Blood Bags CPDA-1: With blood transfusion set pack in Respective 0% 5 PVC non-toxic tubing (Pharmaceutical grade) 3917.2390 5% 6 PVC lay flat tube material grade (Pharmaceutical grade) 3917.3100 5% 7 Pre-printed polypropylene tubes with tamper proof closures 3917.3910 3% (with or without dessicant) indicating particulars of registered drug and manufacturer (Pharmaceutical grade) 8 Other self-adhesive plates, sheets, film, foils, strip and 3919.1090 5% other flat shapes of plastic (Pharmaceutical grade) (ii). Printed viskerings (Pharmaceutical grade) 12 Printed poly bags for infusion sets (Pharma grade) 3923.2100 5% 13 Non-toxic plastic bags for I.V. solutions and other infusions 3923.2900 5% (Pharmaceutical grade) 14 Plastic nebulizer or dropper bottles (Pharma grade). 3923.3090 5% 15 Stopper for I.V. Solutions (Pharmaceutical grade). 3923.5000 5% 17 (i) 13 mm Rubber stoppers for injections. 4016.9990 5%

(ii) 20 mm and 32 mm Rubber stopper for injections (Pharmaceutical grade) 18 Collagen strip (catgut) (Pharmaceutical grade) 4206.0000 5% 19 Medical bleached craft paper with heat seal coating 4810.3900 5% (Pharmaceutical grade) 20 (i) Self-adhesive paper and paper board. 4811.4100 5%

(ii) Cold seal coated paper (Pharmaceutical grade) 21 Paper and paper board coated, impregnated or covered 4811.5990 5% with plastic (Pharmaceutical grade) 22 Paper Core for Surgical Tape (Pharmaceutical Grade) 4822.9000 5% 23 (i) Other packing containers, including record sleeves 4819.5000 5%

(ii) Glassine sleeve (Pharmaceutical grade)

5603.9300 29 Empty glass infusion bottle with and without graduation 7010.9000 5% USP II (Pharmaceutical grade) 30 (i) Neutral glass cartridges with rubber dices and 7010.9000 5% plungers and aluminium seals. powder). mouth. 31 (i) Aluminum foil, “printed” coated with mylar polyester or 7607.1990 5% the other side indicating particulars of drugs and manufacturers (Pharmaceutical grade). and manufacturers in rolls for wrapping. the particulars of drugs and manufacturers Pharmaceutical grade]. bottom (ii). Rubber plug tear off seal. polyethylene/polypropylene) (Pharmaceutical Grade) polyethylene/polypropylene) (Pharmaceutical grade) 34 Eyeless sutures needles (Pharmaceutical grade) 9018.3200 5% 35 Non-toxic plastic bags for I.V. solutions of dextrose and 9018.3910 5% other infusions (Pharmaceutical grade)

Table E (Diagnostic Kits/Equipment) (%) 12 CBC Reagent (For hematology analyzer) Complete blood 3822.0000 0% count reagent 41 Kits for automatic cell separator for collection of platelets 3822.0000 0%

54 Reticulocyte count (control) Retic C Control 3822.0000 5%

Part-III Raw Materials/Inputs for Poultry and Textile Sector; Other Goods The imports under this part shall be subject to following conditions, besides the conditions specified in the Table given below namely: -

(i) the designated/authorized person of the following Ministries, or as the case may be, companies shall furnish all relevant information as detailed in the table below on line to the Customs Computerized System, accessed through the unique users identifier obtained under section 155D of the Customs Act, 1969, along with the password thereof, namely: -

(a) Ministry of Industries, Production and Special Initiatives, in case of imported goods specified against serial numbers 24of Table;

(b) M/s Lotte Chemical Pakistan Ltd, in case of imported goods specified against serial number26 of Table;

(ii) the importer shall file the Goods Declaration online through Pakistan Customs Computerized System where operational, and through a normal hard copy in the Collectorates/Custom- stations, in which the Pakistan Customs Computerized System is not operational as yet.

(iii) in already computerized Collectorates and Custom-stations where the Customs Computerized System is not yet operational, the Director Reforms and Automation or any other authorized officer shall feed the requisite information about clearance/release of goods under this notification in the Customs Computerized System on daily basis, and the data obtained from the Custom-stations, which have not yet been computerized, on weekly basis.

Table domesticus (chicken) 4 Fresh and Dry Fruits 08.00 10% Of Afghanistan origin and imported from Afghanistan 5 Spices (Mixtures referred 0910.9100 11% If imported by units certified by Ministry to in Note 1(b) to Chapter of National Food Security and Research processing units engaged in production of value added chicken products 7 Sunflower seeds 1206.0000 0% For sowing purpose only as certified by Research. 10 Carrageenan Food Gel 1302.3900 11% If imported by units certified by Ministry of National Food Security and Research processing units engaged in production of value added chicken products. 11 Cane Sugar 1701.1390 0% If imported by private sector 1701.1400 12 Beet Sugar 1701.1200 0% If imported by private sector sugar sugar 15 Mixes and doughs for the 1901.2000 11% If imported by units certified by Ministry preparation of bakers’ of National Food Security and Research wares of heading 19.05 to be vertically integrated poultry processing units engaged in production of value added chicken products. seasonings

headings EDTA), and other premixes of Vitamins, Minerals and Micro- nutrients (food grade) 24 Cattle Feed Premix 2309.9000 5% This facility shall be available for dairy Ministry of National Food Security and Research. (coccidiostats) 29 Calf Milk 2309.9000 10% This facility shall be available for dairy Replacer(CMR)(color sector, subject to certification by the Research. 30 Growth promoter premix 2309.9000 5% If imported by Sales Tax registered Vitamin B 12 (feed grade) Vitamin H2(feed grade)

30A Medicaments 3004.9099 3% If imported by poultry sector 31 Unground 2510.1000 0% If imported by the Phosphatic Fertilizer Industries. 32 Chrysotile Asbestos 2524.9000 15% If imported by the manufacturers of Powder Coatings subject to annual quota efficient Organization (IOCO). 33 Phosphoric acid 2809.2010 0% If imported by the Phosphatic Fertilizer Industries. 34 Ethylene 2901.2100 0% If imported by industrial consumers for self-consumption 35 (i) Para xylene 2902.4300 0% If imported by M/s. Lotte Chemical 36 Ethylene Dichloride 2903.1500 0% If imported by industrial consumers for self-consumption (ethanediol) (MEG) 40 Paprika Liquid 3203.0090 11% If imported by units certified by Ministry of National Food Security and Research

processing units engaged in production of value added chicken products. 42 Chilli Extract 3302.1090 3% If imported by units certified by Ministry of National Food Security and Research processing units engaged in production of value added chicken products. 43 Fatty Alcohol Ethoxylate 3402.4200 5% If imported by manufacturers of Sodium Lauryl Ether Sulphate, registered under the Sales Tax Act, 1990. 44 (i). Adhesives based on 3506.9190 11% If imported by the manufacturers of polymers or rubbers Diapers registered under the Sales Tax (ii). Hot melt adhesives Act, 1990 subject to annual quota goods are not manufactured locally. the Agriculture Pesticides Ordinance, 1971 products and plant growth regulators products and plant growth regulators 3907.6920 52 (i) Polyester Resin 3907.9900 10% If imported by the manufacturers of

(ii) Epoxide resin 3907.3000 Powder Coatings, registered under the annual quota determination by the IOCO. 6, -6, 9, -6, 10 or -6, 12 primary form isocyanate) (crude MDI, polymeric MDI) 56 Pre-laminated Tape 3919.1090 16% If imported by the manufacturers of goods are not manufactured locally.

3920.9900 60 Film of ethylene 3920.1000 10% If imported by a Sales Tax registered manufacturer of aseptic plastic packages meant for liquid foods, subject to quota determination by IOCO, till June, 2023 61 Plastic Film (Medical 3920.2040 10% If imported by the manufacturers of registered under the Sales Tax Act, 1990 determination by the IOCO. 62 Uncoated Film of Poly 3920.6200 11% If imported by the manufacturers of (ethylene terephthalate) Metalized Yarn registered under the Sales Tax Act, 1990 subject to annual quota determination by the IOCO. 63 Perforated Poly Film 3920.9900 16% If imported by the manufacturers of goods are not manufactured locally. 4103.3000) 69 Blister Paper 4802.6990 10% If imported by the manufacturers of I.V. Canola registered under the Sales Tax Act, 1990 and subject to annual quota determination by the IOCO. 70 Uncoated paper and 4805.9290 15% If imported by the Liquid food packaging subject to annual quota determination by the IOCO. polyamides untwisted or with a twist not exceeding 120 turns per meter polymers exceeding 2.22 decitex

fibre fibre 88 Non-wovens, whether or 5603.1100 11% If imported by the manufacturers of not impregnated, coated, 5603.1200 Diapers registered under the Sales Tax covered or laminated for Act, 1990 subject to annual quota goods are not manufactured locally. 6001.2290 93 Carbon steel strips of 7226.9200 5% If imported by manufacturers of shaving thickness 0.09 to 0.1 mm blades/razors, registered under the Sales and width 22.2 to 22.4 Tax Act, 1990, subject to annual quota efficient Organization (IOCO). 94 Bicycle Chain Parts 7315.1990 15% If imported by Bicycle chain determined by IOCO. 95 Aluminium Wire not 7605.1900 11% If imported by the manufacturers of Sales Tax Act, 1990 subject to annual quota determination by the IOCO. 96 (i) Coils of aluminium 7606.1200 0% If imported by registered local IOCO. 97 CKD kits for compression- 8408.9000 3% This concession is only available to those combustion piston manufactured locally if imported by local engines (diesel engines of manufacturers / assemblers of these 98 Permanent magnets of 8505.1100 0% If imported by local manufacturers of DC determination by IOCO. 99A Smartphones in CKD / 8517.1310 0 i. If imported by local assemblers/ manufacturers duly certified by Pakistan SKD condition

(IOCO). ii. Imports shall be subject to production of type approval certificate from PTA. iii. Local assemblers/ manufacturers shall PTA. 101 Cellular mobile phones in 8517.1411 0% i. If imported by local assemblers/ (IOCO). ii. Imports shall be subject to production of type approval certificate from PTA. iii. Local assemblers/ manufacturers shall PTA. 8517.6230 and transmission or 8517.6240 regeneration of voice, 8517.6250 images or other data, 8517.6260 including switching and 8517.6290 routing apparatus

8418.6940 cabinet designed for insertion of electric and electronic apparatus 104 (i). Electronic integrated 8542.3900 0% If imported by SIM and Smart Card circuits (SIM Chip)

for dye bonding of

chip (PVC) Rigid Film Polypropylene (BOPP) film, laminated

105 Ships and other floating 8901.1000 0% The exemption shall be available up to crafts including tugs, survey vessels and other 8901.3000 that the ships and crafts are used for the specialized crafts purchased or bare-boat 8904.0000 used for demolition purposes, full chartered by a Pakistani entity and flying Pakistani 8905.2000 applicable to ships and crafts purchased flag. 8906.9000 8907.9000 106 Defence stores, excluding 93.00 & 15% If imported by the Federal Government those of the National Respective for the use of Defence Services whether Logistic Cell headings the goods have been imported against foreign exchange allocation or otherwise. 107 (i) Paper having 4802.5510 0% (1) If imported by a Federal or inches or 20X30 inches sheets

(ii) Art paper having inches, 23x30 inches, (3) The Nashir-e-Quran may also get (vendor), duly registered under inches and 700x1000 Sales Tax Act,1990 and with mm relevant Provincial Quran Board, having suitable in-house facility, subject to approval of the IOCO. Imports made by Nashir-e-Quran availing the facility of printing through vendors will be cleared against submission of bank guarantee or pay order. In such case, -

(i) the vendor shall have a firm contract with the Nashir-e- Quran;

(ii) the Nashir-e-Quran may provide the imported paper, to the vendor;

(iii) the vendor shall not be entitled to import the paper, under this scheme for printing of Quran to be supplied to the Nashir-e- Quran;

(iv) the vendor, after completing the printing, shall supply the printed Quran to that Nashir-e-Quran only with whom he held the firm contract; and

(v) the vendor shall also maintain proper record of the imported paper utilized, and printed Quran supplied to the Nashir-e-

Quran; consumption of paper and supply of finished product as per the contract.

(i) Cable filling/flooding 3824.9999 If imported by a Sales Tax registered

(ii) Polybutylene 3907.7000 0% Optical Fiber Cable subject to quota reinforced polypropylene 150 g/m2 (Nonwovens) strip and the like of heading 54.04 or 54.05, gimped (other than those of heading 56.05 and gimped horsehair yarn); chenille yarn (including flock chenille yarn); loop wale- yarn Optical Fiber 109 (i) Other craft paper 4804.3900 10% If imported by a Sales Tax registered

(ii) Multi-ply (clay coated 4810.9200 manufacturer of Aseptic liquid food board excluding 80 7607.1100 determination by IOCO, till June, 2023. mN and 150 mN

(iii) Aluminum foil (rolled but not further worked) battery (Li-Fe-PO4)

(ii) Other 3906.9090 5% diapers/sanitary napkins registered under

(iv) Of other plastics 3921.1900 16% verification by the Input Output Co- 5% efficient Organization (IOCO) and 3923.2100 ethylene

(vi) Weighing not more certification by the Engineering than 25 g/m2 Development Board that the imported

(vii) Weighing more than goods are not manufactured locally.

than 70 g/m2 70 g/m2 but not more than 150 g/m2 112 (i) Malt extracts & Food 1901.9020 5% Imports by manufacturers of infant

Tax Act, 1990, subject to annual quota

(ii) Other 1901.9090 5% determination and verification by the

113 (i) Dextrose 1702.3000 0% If imported by manufacturers of

(ii) Sodium Chloride 2501.0090 hemodialyzers, registered under the pharma grade Sales Tax Act, 1990, subject to annual

(iii) Calcium Chloride 2827.2000 quota determination by the Input Output Co-efficient Organization (IOCO). pharma grade Pharma grade pharma grade pharma grade 114 (i) Aluminum sheets & 7606.1100 5% If imported by manufacturers of photo 7606.9290 sensitized printing plate, registered under (ii ) Aluminum foil 7607.1990 the Sales Tax Act, 1990, subject to annual quota determination by the Input Output Co-efficient Organization (IOCO). 115 (i)AKD wax 3809.9200 0% If imported by manufacturers of Paper sizing agents, registered under the Sales (ii)Finishing agent 3809.9200 0% Tax Act, 1990, subject to annual quota determination by the Input Output Co- efficient Organization (IOCO). 116 (i) Refrigerant gas R-290 2711.1200 0% If imported by manufacturers of Home (propane) Appliances, registered under the Sales

(ii) Refrigerant gas 2901.1010 Tax Act, 1990, subject to annual quota determination by the Input Output Co- Isobutane R-600 gas

(iii) Refrigerant gas R-410 3827.6900 efficient Organization (IOCO); and

(iv) Articles of glass 7020.0090 certification from Inland Revenue Department that all dealers of the manufacturing unit are registered with

grooved stucco hole) phase manufacturing TV panels (LCD, LED, OLED, HDI etc.) 117 Base oil 2710.1993 0% If imported by manufacturers of coning oil, white oil and other textile oils, registered under the Sales Tax Act, 1990, subject to annual quota determination by the Input Output Co- efficient Organization (IOCO). 118. CNG vehicle conversion 8409.9191 5% Brands of kits approved by OGRA, if 119 Organic composite 3814.0000 5% If imported by manufacturers of Butyl solvents and thinners, not Acetate and Dibutyl Orthophthalates

elsewhere specified or registered under the Sales Tax Act 1990, included; prepared paint subject to annual quota determination by or varnish removers. Input Output Co-efficient Organization (IOCO). 120 Plasticised (Poly Vinyl 3904.2200 0% If imported by manufacturers of sets, registered under the Sales Tax Act efficient Organization (IOCO). 121 Other saturated 3907.9900 5% If imported by manufacturers of annual quota determination by Input Output Co-efficient Organization (IOCO).; 122 (i) Skimmed milk powder 0402.1000 0% (i) If imported by manufacturers

(ii) Whey powder 0404.1010 registered under the Sales Tax Act 1990, of Ready to Use Supplementary Foods

(iv) Grams (dry whole) 0713.2010 (RUSF) duly authorized by United

(viii) Palm Olein 1511.9030 (ii) If imported by manufacturers

(ix) Other 1514.9900 registered under the Sales Tax Act 1990, their fractions Emergency fund (UNICEF) and subject

(xii) Malto dextrins 1702.9030 to annual quota determination by Input (IOCO).”,

123 Yarn and film grades 3907.6110 5% if imported by manufacturers registered yarn from PET. 124 Newsprint in rolls or 4801.0000 0% If imported by newspaper or periodical Newspaper Society(APNS) 125 (i) Other 3215.1190 0% If imported by manufacturers registered under the Sales Tax Act 1990, Of Auto-Disable Syringes with quota

(iii) Propylene copolymers 3902.3000 0% determination by IOCO and subject to NOC from Ministry of National Health Services Regulation and Coordination Polypropylene (BOPP) film, laminated and needles for sutures 126 (i) Aluminum foil rolled 7607.1100 0% if imported by manufacturers registered but not further worked under the Sales Tax Act 1990, of polyamides “ 20 microns to 40 microns” 127 (i) Other 3005.9090 0% if imported by manufacturers registered under the Sales Tax Act 1990, of First

(iii) Other woven fabrics 5407.5200 0% subject to quota determination by IOCO. (Dyed) 128 (i) Ednozym Pectofruit 3507.9000 3% if imported by manufacturers registered

(ii) Endozym Pectofruit under the Sales Tax Act 1990, of Food

(v) Silite High Speed and

(vi) Spindasol FJ under

129 (i) Glucose precursors 2309.9000 5% If imported by Dairy sector

(ii) Yeast

(iii) Toxin Binders

(iv) Energy supplements for cows transition period

(v) Acidifiers

(vi) Electrolytes for calves

(vii) Biotin

(viii) Buffers

(ix) Copper boluses

(x) Non-protein nitrogen sources 130 (i) Shoe adhesives 3506.9110 5% If imported by registered under the Sales

(ii) Phenolic resins 3909.4000 5% Tax Act 1990, Shoe manufacturers subject to quota determination by IOCO. ethylene thereof, other than stiffeners of rubber 150 g/m2 70 g/m2 but not more than 150 g/m2 colours 131 (i) PVC Emulsion grade 3904.1010 0% 1. If imported by Sales Tax

(ii) Release paper 4811.5990 3% Sales Tax Act 1990, of artificial leather subject to quota determination by IOCO. 2. Import of PVC Emulsion grade is also subject to lab test.

132 Decorative base paper for Respective 0% If imported by manufacturers registered printing (70 g/m2 or less heading under the Sales Tax Act 1990, of with at least one side Decorative Printed Industry subject to printing of wood grain and fancy designs) 133 Spray Valves/Pumps with 8481.8090 0% If imported by manufacturers registered or without spray cap/ under the Sales Tax Act 1990, of actuator for aerosol Aerosol subject to quota determination 134 PET Scrap 3915.9000 11% If imported by manufacturers registered determination by IOCO. 135 (i) Butt welding 7307.9300 3% If imported by manufacturers registered under the Sales Tax Act 1990, of Boilers valves 136 (i) Other uncoated paper 4805.9390 0% If imported by manufacturers registered

(ii) Vegetable parchment 4806.1000 0% Bobbins, Cops and Cores subject to quota determination by IOCO.

137 Woven fabrics obtained 5407.2000 5% If imported by manufacturers registered from strip and the like under the Sales Tax Act 1990, of Machine made Carpets subject to quota determination by IOCO. 138 Chain parts 7315.1990 15% If imported by manufacturers registered determination by IOCO.

139 Specialty paper 40-50 4810.9900 0% If imported by manufacturers registered specification of wood free, Packaging Industry subject to quota side coated for Gravure Printing Process 141 Carbon black other than 2803.0020 5% If imported by manufacturers registered quota determination by IOCO.

142 Hermetic bags and Respective 0% Subject to certification by Ministry of information on line to Pakistan Customs section 155D of the Customs Act, 1969.

143 Lithium Ion Cells 8507.6000 0% If imported by manufacturers registered under the Sales Tax Act 1990, of lithium- determination by IOCO. 145 Raw materials used in Respective 0% If imported by manufacturers registered the manufacturing of the determined by IOCO i.e, VTM, IV Cannula, N95 Masks, Surgical Masks, Face Shields, Tyrek Suits 146 Carpets 5701.1010 0% If imported by exporters registered under the Sales Tax Act 1990, of Hand-woven Carpets. 147 Of circular cross-section 7213.9191 10% If imported by manufacturers registered determination by IOCO. 148 Poly-butylene 3907.7000 0% If imported by Sales Tax registered terephthalate subject to IOCO quota determination. 149 Membrane for filtering or 8421.2100 0% If imported by Sales Tax registered purifying water manufacturers of water filtration plants subject to IOCO quota determination. 150 Carbon Fiber Composite 8545.9090 0% If imported by Sales Tax registered Composite Core subject to IOCO quota determination. 151 Flavouring powders for 2106.9030 3% If imported by Sales Tax registered snacks 2023. 152 Following Raw 5% If imported by Sales Tax registered Materials for the manufacturing of Filters automotive subject to IOCO quota determination. other than automotive:- 4811.9000 5603.9400

of prime quality

Part-IV Imports of Machinery and Equipment for Textile Sector TABLE 1. 8443.1951 0% locally, If imported by Textile industrial units registered with Ministry of Textile Industry

Explanation: - For the purpose of this Part the expression “excluding those manufactured locally” means the goods which are not included in the list of locally manufactured goods specified in General Order issued by the Federal Board of Revenue or as the case may be, certified as such by the Engineering Development Board.

Part-V Import of Automotive Vehicles (CBUs) Under Automotive Development Policy (ADP) 2016-21

TABLE Customs Duty% 1. Agricultural Tractors, having an engine 8701.9220 15% 75kW 2. Agricultural Tractors (other than mentioned at 8701.9100, 8701.9400 10% 8702.2090 8702.3090 7. Hybrid Electric Vehicle (HEV) (CBU) 8704.4100, 8704.4200 1% 8704.5100, 8704.5200 Part-V(A) Import of Electric Vehicles (EV) CBU & their Parts

TABLE-I [For 2-3 Wheelers, 4-Wheelers & Heavy Commercial Vehicles (CBUs)]

(%) 1. Electric auto 8703.8030 50% of the The concession shall be admissible rickshaw prevailing tariff for a period of 5 years with effect 2. 3-Wheeler electric 8711.6060 rate of customs from 1st July 2020, on import of 10 loader duty as specified electric vehicles (CBU) of the same 3. Electric motorcycle 8711.6040 in the First variant to be assembled/

wheeler segment, duly approved / EV Policy 2020 and intimate FBR immediately in case of violation by clearance at the concessional rate, specified in column 4. movers 7. Electric Vehicles 4- 8703.8090 25% The concession shall be admissible w.e.f. 1st July, 2022 till 30th June wheelers 8. Electric Vehicles 4- 8703.8090 50% of the rate of The concession shall be admissible wheelers customs duty as till 30th June 2026, on import of immediately in case of violation by clearance at the concessional rate, specified in column (4).

TABLE-II [For CKD & EV Specific Parts] S. No. Description of Description of imported Customs Conditions 1. Electric auto (i) Following EV specific 1% The concession shall be rickshaw (PCT code components for assembly / (notwithstandi admissible to 8703.8030) manufacturing in any kit form ng the rate of manufacturers of electric

(ii) Component for assembly 15% The concession shall be 22.06.2006.

(iii) Component for assembly 15% plus Subject to the conditions SRO 693(I)/2006 dated 01.07.2006 2. 3-Wheeler electric (i) Following EV specific 1% The concession shall be loader (PCT code components for assembly / (notwithstandi admissible to 8711.6060) manufacturing in any kit form ng the rate of manufacturers of 3- (ii)Component for Assembly / 15% The concession shall be 22.06.2006. (iii)Component for Assembly 15% plus Subject to the conditions SRO

693(I)/2006 dated 01.07.2006 3. Electric motorcycle i) Following EV specific 1% The concession shall be (PCT code components for assembly / (notwithstandi admissible to 8711.6040) manufacturing in any kit form ng the rate of manufacturers of electric

(ii) Component for Assembly 15% The concession shall be 22.06.2006.

(iii) Component for Assembly 15% plus Subject to the conditions SRO 693(I)/2006 dated 01.07.2006 4. Electric Buses (PCT Components in any kit form 1% (i) The concession manufacturers of period of five years with Engineering (EDB).

conditions mentioned at

22.06.2006. 5. Electric Trucks (PCT Components in any kit form 1% (i) The concession period of five years with Engineering (EDB). conditions mentioned at 22.06.2006. 6. Electric Prime Components in any kit form 1% (i) The concession years with effect from quota determination by (EDB). 22.06.2006. 7. Electric Vehicles 4- (i) EV Specific 1% The concession shall be (PCT Code assembly/manufacture in ng the rate of manufacturers of electric 8703.8090) any kit-form (CKD) customs duty vehicles 4-wheelers till

22.06.2006. 22.06.2006.

TABLE-III [Miscellaneous]

Plant and machinery 0% (i)The concession shall be admissible on specifically designed for use one-time basis for setting up the new in manufacturing of electric assembly and/ or manufacturing facility of existing units, duly approved/ certified, by the Engineering Development Board (EDB). (ii)The concession shall be admissible to manufacturers of the electric vehicles specified in column (2) of Table-II above, subject to certification by EDB that the plant & machinery is specifically designed for use in setting up of electric vehicle manufacturing only. 2. Import of inputs for 0% (i) The concession shall be admissible to manufacturing of EV specific manufacturers and vendors of EV parts, as mentioned against specific parts, subject to certification S. No. 1, 2 and 3, of Table-II and quota determination by EDB. above, by vendors and OEMs (ii) The concession shall be admissible under SRO 655(I)/2006 dated 22.06.2006. 3. Import of CBU chargers with 1% The concession shall be admissible on the CKD kits for electric vehicles (Notwithstanding CBU chargers, imported with CKD kits of as specified in column 2 of the rate of 2-3 wheelers, 4-wheelers and HCV Table-II above. customs duty as vehicles specified in Table-II above, First Schedule to Customs Act, 1969).

Part V(B) Import of Parts for Hybrid Vehicles Under Auto Industry Development Exports Policy (AIDEP)

Goods 1 Following parts for Hybrid Respective 4% The concession shall be 1.Battery pack and its parts:

(iii) capacitor Engineering Development

(iv) bus bar

packs including blower, tubes, hoses, pump 3.Sensor hybrid vehicle battery voltage 4.Inverter assembly with converter (Power control unit) 5. Electric motor and generator for Transaxle assembly 6.Battery charging system / inlet connectors 7.Hybrid system control unit / hybrid ECU 8.Junction box 2. Following parts for Plug-in Respective 3% The concession shall be 1.Battery pack and its parts:

(i) thermistor subject to certification and

(iii) capacitor Engineering Development

(iv) bus bar Board (EDB).” packs including blower, tubes, hoses, pump 3.Sensor hybrid vehicle battery voltage 4.Inverter assembly with converter (Power control unit) 5. Electric motor and generator for Transaxle assembly 6.Battery charging system / inlet connectors 7.Hybrid system control unit / hybrid ECU 8.Junction box 9. Charger 10.Charging port

Part-VI Imports of Aviation Related Goods i.e. Aircrafts and Parts etc. by Airline Companies/Industry under National Aviation Policy 2015 Note: - For the purposes of this Part, the following conditions shall apply besides the conditions as specified in column (5) of the Table below: -

(i) the Chief Executive, or the person next in hierarchy duly authorized by the Chief Executive or Head of the importing company shall certify that the imported goods/items are the company’s bonafide requirement. He shall furnish all relevant information online to Pakistan Customs Computerized System against a specific user ID and password obtained under section 155D of the Customs Act, 1969 (IV of 1969). In already computerized Collectorates or Customs stations where the Pakistan Customs Computerized System is not operational, the Director Reforms and Automation or any other person authorized by the Collector in this behalf shall enter the requisite information in the Pakistan Customs Computerized System on daily basis, whereas entry of the data obtained from the customs stations which have not yet been computerized shall be made on weekly basis;

(ii) the exemption shall be admissible on production of certificate by the Aviation Division, Government of Pakistan to the effect that the intending importer is operating in the country or intends to operate in the county in the airline sector;

(iii) the list of imported items is duly approved by the Aviation Division, Government of Pakistan in line with Policy Framework approved by the Government of Pakistan;

(iv) the Chief Executive, or the person next in hierarchy duly authorized by the Chief Executive or Head of the importing company shall furnish an undertaking to the customs authority at the time of import that the goods imported shall be used for the purpose as defined/notified by the Aviation Division, Government of Pakistan under the Aviation Policy; and

(v) in case of deviation from the above stipulations, the Collector of Customs shall initiate proceedings for recovery of duty and taxes under the relevant laws. TABLE Description of Customs Special Condition S. No. PCT Code goods duty

(1) (2) (3) (4) (5) 1. Aircraft 8802.4000 0% Whether imported or acquired on wet or dry lease. In case of M/s Pakistan International Airlines Corporation this exemption shall be admissible on and from the 19th March, 2015. 2. Spare parts Respective 0% For use in aircraft, trainer aircraft and headings simulators. 3. Maintenance Kits Respective 0% For use in trainer aircraft (8802.2000 & headings 8802.3000).

Machinery, Respective 0% For setting up Maintenance, Repair & equipment & tools headings Overall (MRO) workshop by MRO Division. 5. Machinery, Respective 0% On one time basis for exclusive use of furniture& fixture 6. Aviation simulators Respective 0% On one time basis for aircrafts by airline Division. 7. Aircraft engine 8407.1000 0 For use in aircraft and trainer aircraft.

Part-VII Miscellaneous Table-A 12 Beans of the species Vignamungo (L.)Hepper or Vignaradiata 0713.3100 0 (L.)Wilczek 13 Small red (Adzuki) beans (Phaseolus or vignaangularis) 0713.3200 0 14 Kidney beans, including white pea beans (Phaseolus vulgaris) 0713.3300 0 15 Bambara beans (Vignasubterranea or Voandzeiasubterranea) 0713.3400 0 22 Broad beans (Viciafaba var. major) and horse beans (Viciafaba var. 0713.5000 0 equina, Viciafabavar.minor)

41 Holy Quran(Arabic text with or without translation) 4901.9910 0

Table-B 2. Cocoa powder, not containing added sugar or other sweetening 1805.0000 5 matter.

Ultramarine and preparations based thereon 3206.4100 11 34. Pigments and preparations based on cadmium compounds 3206.4920 11 35. Vitrifiable enamels and glazes, engobes (slips) and similar 3207.2000 3 preparations 36. Of a kind used in the leather or like industries 3403.1110 16 39. Of a kind used in the leather or like industries including fat liquors 3403.9110 16 43. Of a kind used in the paper or like industries 3809.9200 11 44. Of a kind used in the leather or like industries 3809.9300 11 45. Compound plasticizers for rubber or plastics 3812.2000 11 54. Other fabrics, containing 85 % or more by weight of silk or of silk 5007.2000 5 waste other than noil silk 58. Other, mixed mainly or solely with man-made filaments 5111.2000 5 59. Other, mixed mainly or solely with man-made staple fibre 5111.3000 5 63. Other, mixed mainly or solely with man-made filaments 5112.2000 5 64. Other, mixed mainly or solely with man-made staple fibres 5112.3000 5 66. Woven fabrics of coarse animal hair or of horsehair. 5113.0000 5 67. Containing 85 % or more by weight of cotton 5204.1100 5
For embroidery 5204.2020 5 71. Other 5204.2090 5 72. Measuring 714.29 decitex or more (not exceeding 14 metric 5205.1100 5 73. Measuring less than 714.29 decitex but not less than 232.56 5205.1200 5 decitex (exceeding 14 metric number but not exceeding 43 metric 74. Measuring less than 232.56 decitex but not less than 192.31 5205.1300 5 decitex (exceeding 43 metric number but not exceeding 52 metric number): 75. Measuring less than 192.31 decitex but not less than 125 decitex 5205.1400 5 (exceeding 52 metric number but not exceeding 80 metric number) 76. Measuring less than 125 decitex (exceeding 80 metric number) 5205.1500 5 77. Measuring 714.29 decitex or more (not exceeding 14 metric 5205.2100 5 78. Measuring less than 714.29 decitex but not less than 232.56 5205.2200 5 decitex (exceeding 14 metric number but not exceeding 43 metric 79. Measuring less than 232.56 decitex but not less than 192.31 5205.2300 5 decitex (exceeding 43 metric number but not exceeding 52 metric 80. Measuring less than 192.31 decitex but not less than 125 decitex 5205.2400 5 (exceeding 52 metric number but not exceeding 80 metric number) 81. Measuring less than 125 decitex but not less than 106.38 decitex 5205.2600 5 (exceeding 80 metric number but not exceeding 94 metric number) 82. Measuring less than 106.38 decitex but not less than 83.33 decitex 5205.2700 5 (exceeding 94 metric number but not exceeding 120 metric 83. Measuring less than 83.33 decitex (exceeding 120 metric number) 5205.2800 5 84. Measuring per single yarn 714.29 decitex or more (not exceeding 5205.3100 5 14 metric number per single yarn) 85. Measuring per single yarn less than 714.29 decitex but not less 5205.3200 5 than 232.56 decitex (exceeding 14 metric number but not exceeding 43 metric number per single yarn) 86. Measuring per single yarn less than 232.56 decitex but not less 5205.3300 5 than 192.31 decitex (exceeding 43 metric number but not exceeding 52 metric number per single yarn) 87. Measuring per single yarn less than 192.31 decitex but not less 5205.3400 5 than 125 decitex (exceeding 52 metric number but not exceeding 80 metric number per single yarn) 88. Measuring per single yarn less than 125 decitex (exceeding 80 5205.3500 5 metric number per single yarn) 89. Measuring per single yarn 714.29 decitex or more (not exceeding 5205.4100 5 14 metric number per single yarn) 90. Measuring per single yarn less than 714.29 decitex but not less 5205.4200 5 than 232.56 decitex (exceeding 14 metric number but not exceeding 43 metric number per single yarn) 91. Measuring per single yarn less than 232.56 decitex but not less 5205.4300 5 than 192.31 decitex (exceeding 43 metric number but not exceeding 52 metric number per single yarn) 92. Measuring per single yarn less than 192.31 decitex but not less 5205.4400 5 than 125 decitex (exceeding 52 metric number but not exceeding 80 metric number per single yarn) 93. Measuring per single yarn less than 125 decitex but not less than 5205.4600 5 106.38 decitex (exceeding 80 metric number but not exceeding 94

metric number per single yarn) 94. Measuring per single yarn less than 106.38 decitex but not less 5205.4700 5 than 83.33 decitex (exceeding 94 metric number but not exceeding 120 metric number per single yarn) 95. Measuring per single yarn less than 83.33 decitex (exceeding 120 5205.4800 5 metric number per single yarn) 96. Measuring 714.29 decitex or more (not exceeding 14 metric 5206.1100 5 97. Measuring less than 714.29 decitex but not less than 232.56 5206.1200 5 decitex (exceeding 14 metric number but not exceeding 43 metric 98. Measuring less than 232.56 decitex but not less than 192.31 5206.1300 5 decitex (exceeding 43 metric number but not exceeding 52 metric 99. Measuring less than 192.31 decitex but not less than 125 decitex 5206.1400 5 (exceeding 52 metric number but not exceeding 80 metric number) 100. Meas uring less than 125 decitex (exceeding 80 metric number) 5206.1500 5 101. Meas uring 714.29 decitex or more (not exceeding 14 metric 5206.2100 5 102. Meas uring less than 714.29 decitex but not less than 232.56 5206.2200 5 decitex (exceeding 14 metric number but not exceeding 43 metric 103. Meas uring less than 232.56 decitex but not less than 192.31 5206.2300 5 decitex (exceeding 43 metric number but not exceeding 52 metric 104. Meas uring less than 192.31 decitex but not less than 125 decitex 5206.2400 5 (exceeding 52 metric number but not exceeding 80 metric number) 105. Meas uring less than 125 decitex (exceeding 80 metric number) 5206.2500 5 106. Meas uring per single yarn 714.29 decitex or more (not exceeding 5206.3100 5 14 metric number per single yarn) 107. Meas uring per single yarn less than 714.29 decitex but not less 5206.3200 5 than 232.56 decitex (exceeding 14 metric number but not exceeding 43 metric number per single yarn) 108. Meas uring per single yarn less than 232.56 decitex but not less 5206.3300 5 than 192.31 decitex (exceeding 43 metric number but not exceeding 52 metric number per single yarn) 109. Meas uring per single yarn less than 192.31 decitex but not less 5206.3400 5 than 125 decitex (exceeding 52 metric number but not exceeding 80 metric number per single yarn) 110. Meas uring per single yarn less than 125 decitex (exceeding 80 5206.3500 5 metric number per single yarn) 111. Meas uring per single yarn 714.29 decitex or more (not exceeding 5206.4100 5 14 metric number per single yarn) 112. Meas uring per single yarn less than 714.29 decitex but not less 5206.4200 5 than 232.56 decitex (exceeding 14 metric number but not exceeding 43 metric number per single yarn) 113. Meas uring per single yarn less than 232.56 decitex but not less 5206.4300 5 than 192.31 decitex (exceeding 43 metric number but not exceeding 52 metric number per single yarn) 114. Meas uring per single yarn less than 192.31 decitex but not less 5206.4400 5 than 125 decitex (exceeding 52 metric number but not exceeding 80 metric number per single yarn) 115. Meas uring per single yarn less than 125 decitex (exceeding 80 5206.4500 5 metric number per single yarn) 116. Conta ining 85 % or more by weight of cotton 5207.1000 5

Wove n fabrics of other vegetable textile fibres; woven fabrics of 5311.0000 5 paper yarn. 126. High tenacity yarn of polyesters, whether or not textured 5402.2000 10 133. Of po lyesters not exceeding 2.22 decitex 5503.2010 7 143. Mixed mainly or solely with artificial staple fibres 5509.5100 10 144. Mixed mainly or solely with wool or fine animal hair 5509.5200 10 147. Mixed mainly or solely with wool or fine animal hair 5509.6100 10 150. Mixed mainly or solely with wool or fine animal hair 5509.9100 10 155. Other yarn, mixed mainly or solely with wool or fine animal hair 5510.2000 10 156. Other yarn, mixed mainly or solely with cotton 5510.3000 10 158. Of sy nthetic staple fibres, containing 85 % or more by weight of 5511.1000 10 such fibres 159. Of sy nthetic staple fibres, containing less than 85 % by weight of 5511.2000 10 such fibres
Of a k ind used in motor cars of heading 87.03 and vehicles of 5703.2910 15 subheadings 8703.2113, 8703.2193, 8703.2195, 8703.2240, 8703.2323, 8703.3223, 8704.2190, 8704.3130, 8704.3190 (cut to size and shaped) 166. Of a k ind used in vehicles of heading 87.03 and vehicles of 5703.3910 15 subheadings 8703.2113, 8703.2193, 8703.2195, 8703.2240,8703.2323, 8703.3223, 8704.2190, 8704.3130, 8704.3190 (cut to size and shaped) 169. Tiles, having a maximum surface area of 0.3 m2 5704.1000 15 170. Conta ining by weight more than 50 % of graphite or other carbon or 6903.1000 3 of a mixture of these products 172. Semif inished products of iron or nonalloy steel 7207.0000 5 173. U sec tions of a height exceeding 150 mm 7216.3110 5 174. I sec tions of a height exceeding 200 mm 7216.3210 5 175. H sec tions of a height exceeding 250 mm 7216.3310 5 176. L or T sections (of a height exceeding 150 mm 7216.4010 5 178. Other alloy steel in ingots or other primary forms; semi-finished 7224.0000 5 products of other alloy steel 183. Other bars rods, not further worked than forged 7228.4000 5 184. Other bars and rods, not further worked than cold formed or cold 7228.5000 5 finished 187. Alumi nium lids for cans of carbonated soft drinks 8309.9010 5 189. Auto- Disable Syringes with or without needles 9018.3110 10 9018.3120 191. Of pla stics, not covered with textile material 9606.2100 16 193. Fitted with chain scoops of base metal 9607.1100 16 195. Glyce rol, crude; glycerol waters and glycerol lyes. 1520.0000 7

Part-VIII Imports of specific Goods allowed at Joint Border Sustenance Markets In order to ensure smooth functioning and operationalization of Border Markets in specific border areas, the imports under this part shall be subject to following conditions, namely. -

(i) Border markets will be functional for two days each week and total allowance per day for the visitor will be $100.

(ii) The Customs Value of imported goods will be displayed for ascertaining the admissible quantities of imported goods.

(iii) The visitor will purchase goods from any category up to US $50 on concessional rate of leviable duty/taxes as mentioned in column (4) of the Table.

(iv) In case, a visitor chooses to purchase goods of value more than $50 from a specific category, it will be considered as commercial quantity being liable to duty/taxes on statutory rates.

(v) The Customs staff posted at the border market will make an entry via electronic system for the goods purchased by the visitor on the prescribed format as notified by the Board.

(vi) A system generated receipt will be issued to the visitor bearing his Name & CNIC No. by the Custom Officer in respect of goods purchased along with payable Customs Duty. Table (%) Category-I 14 Beans of the species Vigna mungo (L.) Hepper or Vigna 0713.3100 5 radiata (L.) Wilczek 15 Small red (Adzuki) beans (Phaseolus or Vigna angularis) 0713.3200 5 17 Bambara - vigna subteranea or vaahdzeia subterrea 0713.3400 5 21 Broad beans (Vicia faba var. Major) and horse beans 0713.5000 5

(Vicia faba var. Equina, Vicia faba var. Minor) 26 Other (cinnamon and cinnamon tree flowers) 0906.1900 5 38 Neither crushed nor ground (Seeds of Cumin) 0909.3100 5 40 Neither crushed nor ground (Seeds of Anise, Badian, 0909.6100 5 Caraway, Fennel etc) 41 Crushed or ground (Seeds of Anise, Badian, Caraway, 0909.6200 5 Fennel etc) 51 Knives and cutting blades for paper and paper board 8208.9010 5 Category-II 1 Of a fat content, by weight, not exceeding 1 % (Milk and 0401.1000 10 Cream) 2 Of a fat content, by weight, exceeding 1 % but not 0401.2000 10 exceeding 6 % (Milk and Cream) 3 Of a fat content, by weight, exceeding 6 % but not 0401.4000 10 exceeding 10% (Milk and Cream) 4 Of a fat content, by weight, exceeding 10 % (Milk and 0401.5000 10 Cream)

10 Witloof chicory (cichorium intybus var.foliosum) 0705.2100 10 13 Fruits of the genus Capsicum or of the genus Pimenta 0709.6000 10 29 Oilcake and other solid residues, whether or not ground 2304.0000 10 or in the form of pellets, resulting from the extraction of soya bean oil. 34 Other (Tools for masons, watchmakers, miners and hand 8205.5900 10 tools nes) 35 For kitchen appliances or for machines used by the food 8208.3000 10 industry Category-III 15 Other (Durum wheat (excl. Seed for sowing)) 1001.1900 20 16 Other (Wheat and meslin (excl. Seed for sowing, and 1001.9900 20 durum wheat))

24 Organic surfaceactive products and preparations for 3401.3000 20 washing the skin, in the form of liquid or cream and put up for retail sale, whether or not containing soap 27 Others (Tableware and kitchenware of porcelain or china) 6911.1090 20 28 Other (Household articles nes & toilet articles of porcelain 6911.9000 20 or china) 29 Other (Glassware for table or kitchen purposes (excl. 7013.4900 20 Glass having a linear c) 30 Other (Glassware nes (other than that of 70.10 or 70.18)) 7013.9900 20 32 Other (Tableware articles not in sets and not plated with 8215.9990 20 precious meta) 33 Bicycles and other cycles (including delivery tricycles), 8712.0000 20 not motorised.

38. Alternative Dispute Resolution

(1) Notwithstanding any other provision of the Act, or the rules made thereunder, an aggrieved person in connection with any dispute pertaining to-

(a) the liability of duty of one hundred million and above against the aggrieved person or admissibility of refund, as the case may be;

(b) the extent of waiver of default surcharge and penalty; or

(2) The application for dispute resolution shall be accompanied by an initial proposition for resolution of the dispute, including an offer of duty payment, from which, the applicant would not be entitled to retract.

(ii) person to be nominated by the registered person from a panel notified by the Board comprising - having a minimum of ten years’ experience in the field of taxation; have retired in BS 21 or above; or Chambers of Commerce and Industry: shall not nominate a Chartered Accountant or an advocate if the said Chartered Accountant or the advocate is or has been an auditor or an authorized representative of the registered person; and by the members appointed under (i) and (ii) Board in (ii) above:

Provided that where the member under this clause cannot be appointed through consensus, the Board may nominate a member proposed by the registered person eligible to be nominated as per clause (ii).

(5) The committee shall not commence the proceedings under sub-section (6) unless the order of withdrawal by the court of law or the Appellate Authority is communicated to the Board: Provided that if the order of withdrawal is not communicated within seventy-five days of the appointment of the committee, the said committee shall be dissolved and provisions of this section shall not apply.

(6) The Committee appointed under sub-section (3) shall examine the issue and may, if it deems necessary, conduct inquiry, seek expert opinion, direct any officer of the Inland Revenue or any other person to conduct an audit and shall decide the dispute by majority, within one hundred and twenty days of its appointment: Provided that in computing the aforesaid period of one hundred and twenty days, the period, if any, for communicating the order of withdrawal under sub-section (5) shall be excluded.

(7) The decision by the Committee under sub-section (6) shall not be cited or taken as a precedent in any other case or in the same case for a different period.

(8) The recovery of tax payable by a registered person in connection with any dispute for which a Committee has been appointed under sub-section (3) shall be deemed to have been stayed on withdrawal of appeal up to the date of decision by the Committee or the dissolution of the Committee whichever is earlier.

(9) The decision of the committee under sub-section (6) shall be binding on the Commissioner and the aggrieved person.

(11) The Board shall communicate the order of dissolution to the court of law or the Appellate Authority and the Commissioner.

(13) The aggrieved person may make the payment of duty and other taxes as decided by the committee under sub-section (6) and all

decisions, orders and judgments made or passed shall stand modified to that extent.

(14) The Board may prescribe the amount to be paid as remuneration for the services of the members of the Committee, other than the member appointed under clause (i) of sub-section (3).

(15) The Board may, by notification in the official Gazette, make rules for carrying out the purposes of this section.”;

(2B) in section 43, in sub-section (2), after the word “may,” occurring for the first time, the words “at any time before or after the expiry of such time or period,“ shall be inserted;

(3) after section 49, the following new section shall be added, namely:- “50. Uniform.- The Board may, by notification in the official Gazette, prescribe rules for wearing of uniform by officers and staff of Inland Revenue Services.”;

(4) in the First Schedule,- (A) in Table-I, in column (1),-

(a) against serial number 8a, in column (4), for the words “Rupees ten per ml”, the words “Rupees ten thousand per kg” shall be substituted;

(aa) against serial number 8c, in column (3), for the expression “2403.9990”, the words “Respective headings” shall be substituted; and

(b) against serial number 9,-

(i) in column (2), for the words “five thousand nine hundred and sixty”, the words “six thousand six hundred and sixty” shall be substituted; and

(ii) in column (4), for the words “five thousand two hundred”, the words “five thousand nine hundred” shall be substituted;

(i) in column (2), for the words “five thousand nine hundred and sixty”, the words “six thousand six hundred and sixty” shall be substituted; and

(ii) in column (4), for the words “one thousand six hundred and fifty”, the words “one thousand eight hundred and fifty” shall be substituted; “(ca) against serial number 35, in column (4), for the words “Seventeen rupees and eighteen paisa per hundred cubic meters”, the words “Rupees sixty per hundred metric tonne” shall be substituted;

(d) against serial number 56,-

(i) in column (3), for the expression “5502.9090”, the words “Respective headings” shall be substituted; and

(ii) in column (4), for the words “Rupee one per filter rod”, the expression “Rupees fifteen hundred per kg” shall be substituted; (B) in Table-II, in column (1),-

(a) against serial number 3, in column (2), in clause (b), in sub- clause (ii), in column (4), for the word “Ten”, the word “Fifty” shall be substituted; and

(b) against serial number 6, in column (1), in column (4), for the word “sixteen”, the words “nineteen and half” shall be substituted.”.

47A. Alternative Dispute Resolution

(1) Notwithstanding any other provision of the Act, or the rules made thereunder, an aggrieved person in connection with any dispute pertaining to-

(a) the liability of tax of one hundred million and above against the aggrieved person or admissibility of refund, as the case may be;

(b) the extent of waiver of default surcharge and penalty; or

(2) The application for dispute resolution shall be accompanied by an initial proposition for resolution of the dispute, including an offer of tax payment, from which, the applicant would not be entitled to retract.

(ii) person to be nominated by the registered person from a panel notified by the Board comprising - having a minimum of ten years’ experience in the field of taxation; have retired in BS 21 or above; or Chambers of Commerce and Industry: Chartered Accountant or an advocate if the said Chartered Accountant or the advocate is or has been an auditor or an authorized representative of the registered person; and by the members appointed under (i) and (ii)

above, from the panel as notified by the Board in (ii) above: Provided that where the member under this clause cannot be appointed through consensus, the Board may nominate a member proposed by the registered person eligible to be nominated as per clause (ii).

(5) The committee shall not commence the proceedings under sub-section (6) unless the order of withdrawal by the court of law or the Appellate Authority is communicated to the Board: Provided that if the order of withdrawal is not communicated within seventy-five days of the appointment of the committee, the said committee shall be dissolved and provisions of this section shall not apply.

(6) The Committee appointed under sub-section (3) shall examine the issue and may, if it deems necessary, conduct inquiry, seek expert opinion, direct any officer of the Inland Revenue or any other

person to conduct an audit and shall decide the dispute by majority, within one hundred and twenty days of its appointment: Provided that in computing the aforesaid period of one hundred and twenty days, the period, if any, for communicating the order of withdrawal under sub-section (5) shall be excluded.

(7) The decision by the Committee under sub-section (6) shall not be cited or taken as a precedent in any other case or in the same case for a different tax period.

(9) The decision of the committee under sub-section (6) shall be binding on the Commissioner and the aggrieved person.

(11) The Board shall communicate the order of dissolution to the court of law or the Appellate Authority and the Commissioner.

(13) The aggrieved person may make the payment of sales tax and other taxes as decided by the committee under sub-section (6) and all decisions, orders and judgments made or passed shall stand modified to that extent.

(14) The Board may prescribe the amount to be paid as remuneration for the services of the members of the Committee, other than the member appointed under clause (i) of sub-section (3).

(15) The Board may, by notification in the official Gazette, make rules for carrying out the purposes of this section.”;

(9C) in the section 74, after the word “may,” in the beginning, the words “at any time before or after the expiry of such time or period, “ shall be inserted;

(10) after section 76, the following new section shall be added, namely:- “77. Uniform.- The Board may, by notification in the official Gazette, prescribe rules for wearing of uniform by officers and staff of Inland Revenue Services.”; “(11) in the Third Schedule, in column (1),-

(i) against serial number 7, in column (3), for the expression “3402.2000”, the words “Respective heading” shall be substituted; and

(ii) serial No. 32 and entries relating thereto in columns (2) and

(3) shall be omitted.”.

(11A) in the Fifth Schedule, in column (1),-

(i) serial number 17 and entries relating thereto in column (2) shall be substituted, namely:- “17. Fat filled milk (PCT heading 1901.9090)”

(ii) serial number 19 and entries relating thereto in column (2) shall be omitted; and

(iii) after serial number 20, the following new serial number and entries relating thereto in column (2) shall be added, namely:- “21. Local supplies of raw materials, components, parts and plant and machinery to registered exporters authorized under Export Facilitation Scheme, 2021 notified by the Board with such conditions, limitations and restrictions as specified therein.”

(12) in the Sixth Schedule,- (A) in Table-1, in column (1),-

(a) against serial number 13, in column (3), the expression “0709.5910, 0709.5990,” shall be omitted;

(b) serial number 32 and entries relating thereto in columns

(2) and (3) shall be substituted, namely:- “32. Newsprint and books but Respective excluding brochures, headings.”. leaflets and directories

(c) against serial number 45, in column (3), for the expression “9027.8000”, the words “Respective headings” shall be substituted;

(d) against serial number 120, in column (3), for the expression “3822.0000”, the words “Respective headings” shall be substituted;

(e) against serial number 133, in column (3), for the “3402.1190”, “3402.1290”, “3402.1300” and “3402.1990”, the words “Respective headings” shall be substituted;

(f) serial number 137 and entries relating thereto in columns

(2) and (3) shall be substituted, namely:- quota determined by IOCO

(g) after serial number 162, the following new serial numbers and entries relating thereto in columns (2) and (3) shall be

thereunder; and agreements by the Federal Government: duty under the Customs Act, 1969 (IV of 1969), and the conditions laid therein. exemption under this serial shall be day of January, 2022.

applying zero-rate of customs duty on such goods under the Customs Act, 1969, (IV of 1969). beds or more. exportation charged to zero-rate of customs duty subject to the similar for the purpose of applying zero-rate under the Customs Act, 1969 (IV of 1969). headings and

Seeds for sowing Respective 172. Machinery, equipment and Respective materials imported either for headings exclusive use within the limits of Export Processing Zone or for making exports therefrom, and goods imported for warehousing purpose in Export Processing Zone, subject to the conditions that such machinery, equipment, materials and goods are imported by investors of Export Processing Zones, and all the procedures, limitations and restrictions as are applicable on such goods under the Customs Act, 1969 (IV of 1969) and rules made thereunder shall mutatis mutandis, apply. 173. Goods produced or manufactured in Respective and exported from Pakistan which headings are subsequently imported in Pakistan within one year of their exportation, provided conditions of

section 22 of the Customs Act, 1969 (IV of 1969), are complied with. Customs Act, 1969 (IV of 1969) , subject to the conditions, limitations thereunder. (B) in Table-2, in column (1),-

(a) against serial number 7, in column (2), the expression “Breads,” and “nans, chapattis,” and “, restaurants, food chains” shall be omitted; and

(aa) serial number 11 and entries relating thereto in columns

(2) and (3) shall be omitted;

(b) against serial number 32, in column (3), for the expression substituted;

those bottled or canned.

(d) after serial number 51, the following new serial number and entries relating thereto in columns (2) and (3) shall be added, namely:- caterers nans and chapattis (C) in Table-3,-

(i) in the Annexure, after serial number 21 omitted as above, in column (1), the following new serial number and entries relating thereto to in columns (2), (3) and (4) shall be added, namely:- replacement or

the sales tax at the case such goods are not re-exported on project.”.

(ii) After the Table, Annexure-A shall be substituted, namely:- “Annex-A Header Information NTN/FTN of Importer Regulatory Authority Name of Regulatory authority no. Details of Input goods (to be filled by the chief Goods imported (Collectorate of import) executive of the importing company)

(4) (5) (6) (7) (8) (9) (10) (11 (12) (13) (14) (15) ) CERTIFICATE. It is certified that the description and quantity mentioned above are commensurate with the project requirement and that the same are not manufactured locally. It is further certified that the above items shall not be used for any other purpose.

Signature of Chief Executive, or the person next in hierarchy duly authorized by the Chief Executive Name ______________________ N.I.C. No. __________________________________

partner of firm having major share, in case of partnership firm; or 3. Director, in case of private limited company; or 4. Chief Executive Officer or the Managing Director in case of limited company or multinational organization; or 5. Principal Officer in case of a foreign company.”. (D) in Table-4, in the Annexure, against serial number 80, in column (1), in column (3), for the expression “0403.1000”, the expression “0403.2000” shall be substituted;

(13) in the Eighth Schedule, in Table-1, in column (1),-

(a) serial numbers 25, 52, 60 and 75 and entries relating thereto in columns (2), (3), (4) and (5) shall be omitted;

(b) against serial number 47, in column (4), for the expression “425”, the expression “700” shall be substituted;

(c) against serial number 53, in column (4), for the expression “9405.4090”, the words “Respective headings” shall be substituted;

(d) against serial number 56, in columns (4) and (5), for the expression “90”, the expression “60” shall be substituted.

(e) after serial numbers 77, the following new serial numbers and entries relating thereto in columns (2), (3), (4) and (5), the following shall be added, namely:-

jewellery, or parts precious metal or of metal clad with precious metal. CBU condition of 50 kwh battery or below condition or importer,

as the case may be, shall be final discharge of tax in the supply chain input tax shall be adjusted by the manufacturer or importer

System; and

(ii) No input tax shall be adjusted by the manufacturer or importer.”.

(14) in the Eleventh Schedule,-

(a) in the preamble, the expression “(i) to (viii)” shall be omitted;

(b) in the Table, in column (1),-

(i) against serial number 4, in column (2), after the expression exporting surgical instruments” shall be added;

(ii) against serial number 7, in column (3), for the expressions headings” shall be substituted; and

(iii) against serial number 8, in column (4), for the expression “2”, the expression “1” shall be substituted;

(15) in the Twelfth Schedule, after the Table, under the heading, Procedure and conditions, in clause (2), in sub-clause (i), after the word “consumption”, the expression “excluding compressor scrap (PCT

heading 7204.4940), motor scrap (PCT heading 7204.4990) and copper cable cutting scrap (PCT heading 7404.0090)” shall be added.