Quyết định 78/2006/QD-BTC

Decision No. 78/2006/QD-BTC, amending preferential import tax rates of a number of commodity groups for implementation of the protocol on accession of Vietnam to the Agreement establishing the World Trade Organization (WTO), promulgated by the Ministry of Finance

Decision No. 78/2006/QD-BTC, amending preferential import tax rates of a number of commodity groups for implementation of the protocol on accession of Vietnam to the Agreement establishing the World Trade Organization (WTO), promulgated by the Ministry of Finance đã được thay thế bởi Decision No. 106/2007/QD-BTC of December 20, 2007 promulgating the export duty schedule and the preferential import duty schedule và được áp dụng kể từ ngày 07/02/2008.

Nội dung toàn văn Decision No. 78/2006/QD-BTC, amending preferential import tax rates of a number of commodity groups for implementation of the protocol on accession of Vietnam to the Agreement establishing the World Trade Organization (WTO), promulgated by the Ministry of Finance


THE MINISTRY OF FINANCE
 -------

SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom - Happiness
----------

No. 78/2006/QD-BTC

Hanoi, December 29, 2006

 

DECISION

AMENDING PREFERENTIAL IMPORT TAX RATES OF A NUMBER OF COMMODITY GROUPS FOR IMPLEMENTATION OF THE PROTOCOL ON ACCESSION OF VIETNAM TO THE AGREEMENT ESTABLISHING THE WORLD TRADE ORGANIZATION (WTO)

THE MINISTER OF FINANCE

Pursuant to June 14, 2005 Law No. 45/2005/QH11 on Import Tax and Export Tax;
Pursuant to the National Assembly Standing Committee’s Resolution No. 977/2005/NQ-UBTVQH11 of December 13, 2005, promulgating the Export Tariff according to the List of taxable commodity groups and the tax rate bracket of each commodity group, and the Preferential Import Tariff according to the List of taxable commodity groups and the preferential tax rate bracket for each commodity group;
Pursuant to Resolution No. 71/2006/QH11 ratifying the Protocol on Accession of the Socialist Republic of Vietnam to the Agreement Establishing the World Trade Organization;
Pursuant to the Government’s Decree No. 77/2003/ND-CP of July 1, 2003, defining the functions, tasks, powers and organizational structure of the Finance Ministry;
Pursuant to Article 11 of the Government’s Decree No. 149/2005/ND-CP of December 8, 2005, detailing the implementation of the Law on Import Tax and Export Tax;
At the proposal of the director of the Tax Policy Department,

DECIDES:

Article 1.- To amend preferential import tax rates of a number of commodity groups promulgated together with the Finance Minister’s Decision No. 39/2006/QD-BTC of July 28, 2006, promulgating the Export Tariff and the Preferential Import Tariff, into new ones specified in the List of amended preferential import tax rates promulgated together with this Decision, for implementation of the Protocol on Accession of Vietnam to the Agreement Establishing the World Trade Organization. These new tax rates shall apply to declarations of imports registered with customs offices as from January 11, 2007.

Article 2.- This Decision takes effect 15 days after its publication in “CONG BAO.”

 

 

FOR THE FINANCE MINISTER
VICE MINISTER




Truong Chi Trung

 

LIST

OF AMENDED IMPORT TAX RATES OF A NUMBER OF COMMODITY GROUPS IN THE PREFERENTIAL IMPORT TARIFF
(Promulgated together with the Finance Minister’s Decision No. 78/2006/QD-BTC of December 29, 2006)

Code

Description

Tax rate (%)

0205

00

00

00

Meat of horses, asses, mules or hinnies, fresh, chilled or frozen

10

0301                            Live fish                                                                                                            

0301   10                     - Ornamental fish:                                                                                             

0301   10   10     00      - - Fish fry                                                                                                        20

0301   10   20     00      - - Other, marine fish                                                                                         30

0301   10   30     00      - - Other, freshwater fish                                                                                    30

                                    ‑ Other live fish:                                                                                                   

0301   91   00     00      - - Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus
                                    clarki, Oncorhynchus aquabonita, Oncorhynchus gilae, Oncorhynchus
                                    apache and Oncorhynchus chrysogaster)                                                           30

0301   92   00     00      - - Eels (Anguilla spp.)                                                                                      30

0301   93                     - - Carp:                                                                                                           

0301   93   10     00      - - - For breeding                                                                                               0

0301   93   90     00      - - - Other                                                                                                        30

0301   99                    - - Other:                                                                                                            

                                    - - - Milkfish or lapu lapu fry:                                                                               

0301   99   11     00      - - - - For breeding                                                                                             0

0301   99   19     00      - - - - Other                                                                                                      30

                                    - - - Other fish fry:                                                                                              

0301   99   21     00      - - - - For breeding                                                                                             0

0301   99   29     00      - - - - Other                                                                                                      30

0301   99   30     00      - - - Other marine fish                                                                                        30

0301   99   40     00      - - - Other fresh water fish                                                                                  30

0511                            Animal products not elsewhere specified or included; dead
                                    animals of Chapter 1 or 3, unfit for human consumption                                

0511   10   00     00      - Bovine semen                                                                                                 0

                                    ‑ Other:                                                                                                            

0511   91                     - - Products of fish or crustaceans, mollusks or other aquatic
                                    invertebrates; dead animals of Chapter 3:                                                            

0511   91   10     00      - - - Dead animals of Chapter 3                                                                           5

0511   91   20     00      - - - Roes                                                                                                          5

0511   91   30     00      - - - Artemia eggs (brine shrimp eggs)                                                                 5

0511   91   40     00      - - - Fish bladders                                                                                              5

0511   91   90     00      - - - Other                                                                                                         5

0511   99                     - - Other:                                                                                                          

                                    - - - Domestic animal semen:                                                                             

0511   99   11     00      - - - - Of swine, sheep or goats                                                                           0

0511   99   19     00      - - - - Other                                                                                                       0

0511   99   20     00      - - - Silk worm eggs                                                                                            0

0511   99   90     00      - - - Other                                                                                                         5

0603                            Cut flowers and flower buds of a kind suitable for bouquets or for
                                    ornamental purposes, fresh, dried, dyed, bleached, impregnated
                                    or otherwise prepared                                                                                    

0603   10                     - Fresh:                                                                                                            

0603   10   10     00      - - Orchids                                                                                                       30

0603   10   90     00      - - Other                                                                                                          30

0603   90   00     00      - Other                                                                                                            30

0604                            Foliage, branches and other parts of plants, without flowers or
                                    flower buds, and grasses, mosses and lichens, of a kind suitable
                                    for bouquets or ornamental purposes, fresh, dried, dyed, bleached,
                                    impregnated or otherwise prepared                                                               

0604   10   00     00      - Mosses and lichens                                                                                       30

                                    ‑ Other:                                                                                                            

0604   91   00     00      - Fresh                                                                                                            30

0604   99   00     00      - - Other                                                                                                          30

0709                            Other vegetables, fresh or chilled                                                                  

0709   10   00     00      - Globe artichokes                                                                                            15

0709   20   00     00      - Asparagus                                                                                                     15

0709   30   00     00      - Aubergines (egg‑plants)                                                                                  15

0709   40   00     00      - Celery other than celeriac                                                                               15

                                    ‑ Mushrooms and truffles:                                                                                  

0709   51   00     00      - - Mushrooms of the genus Agaricus                                                                 15

0709   52   00     00      - - Truffles                                                                                                        15

0709   59   00     00      - - Other                                                                                                          15

0709   60                     - Fruits of the genus Capsicum or of the genus Pimenta:                                      

0709   60   10     00      - - Chillies, other than giant chillies                                                                    15

0709   60   90     00      - - Other                                                                                                          15

0709   70   00     00      - Spinach, New Zealand spinach and orache spinach (garden spinach)                  15

0709   90   00     00      - Other                                                                                                            15

0710                            Vegetables (uncooked or cooked by steaming or boiling in water),
                                    frozen                                                                                                             

0710   10   00     00      - Potatoes                                                                                                       20

                                    ‑ Leguminous vegetables, shelled or unshelled:                                                    

0710   21   00     00      - - Peas (Pisum sativum)                                                                                   25

0710   22   00     00      - - Beans (Vigna spp., Phaseolus spp.)                                                              25

0710   29   00     00      - - Other                                                                                                          25

0710   30   00     00      - Spinach, New Zealand spinach and orache spinach (garden spinach)                  15

0710   40   00     00      - Sweet corn                                                                                                    25

0710   80   00     00      - Other vegetables                                                                                            25

0710   90   00     00      - Mixtures of vegetables                                                                                    25

0712                            Dried vegetables, whole, cut, sliced, broken or in powder, but
                                    not further prepared                                                                                       

0712   20   00     00      - Onions                                                                                                          30

                                    - Mushrooms, wood ears (Auricularia spp.), jelly fungi (Tremella
                                    spp.) and truffles:                                                                                              

0712   31   00     00      - - Mushrooms of the genus Agaricus                                                                 30

0712   32   00     00      - - Wood ears (Auricularia spp.)                                                                         30

0712   33   00     00      - - Jelly fungi (Tremella spp.)                                                                              30

0712   39                     - - Other:                                                                                                            

0712   39   10     00      - - - Truffles                                                                                                      30

0712   39   20     00      - - - Shiitake (dong-gu)                                                                                      30

0712   39   90     00      - - - Other                                                                                                        30

0712   90   00     00      - Other vegetables; mixture of vegetables                                                            25

0713                            Dried leguminous vegetables, shelled, whether or not skinned
                                    or split                                                                                                            

0713   10                    - Peas (Pisum sativum):                                                                                    

0713   10   10     00      - - For sowing                                                                                                    0

0713   10   90     00      - - Other                                                                                                          25

0713   20                    - Chickpeas (garbanzos):                                                                                   

0713   20   10     00      - - For sowing                                                                                                    0

0713   20   90     00      - - Other                                                                                                          25

                                    ‑ Beans (Vigna spp., Phaseolus spp.):                                                                

0713   31                    - - Beans of the species Vigna mungo (L.) Hepper or Vigna radiata (L.)
                                    Wilczek:                                                                                                          

0713   31   10     00      - - - For sowing                                                                                                  0

0713   31   90     00      - - - Other                                                                                                        25

0713   32                    - - Small red (Adzuki) beans (Phaseolus or Vigna angularis):                                

0713   32   10     00      - - - For sowing                                                                                                  0

0713   32   90     00      - - - Other                                                                                                        25

0713   33                    - - Kidney beans, including white pea beans (Phaseolus vulgaris):                         

0713   33   10     00      - - - For sowing                                                                                                  0

0713   33   90     00      - - - Other                                                                                                        25

0713   39                    - - Other:                                                                                                          

0713   39   10     00      - - - For sowing                                                                                                  0

0713   39   90     00      - - - Other                                                                                                        25

0713   40                    - - Lentils:                                                                                                         

0713   40   10     00      - - For sowing                                                                                                    0

0713   40   90     00      - - Other                                                                                                          25

0713   50                    - Broad beans (Vicia faba var. major) and horse beans (Vicia faba
                                    var. equina, Vicia faba var. minor):

0713   50   10     00      - - For sowing                                                                                                    0

0713   50   90     00      - - Other                                                                                                          25

0713   90                    - Other:                                                                                                            

0713   90   10     00      - - For sowing                                                                                                    0

0713   90   90     00      - - Other                                                                                                          25

0801                            Coconuts, Brazil nuts and cashew nuts, fresh or dried, whether or
                                    not  shelled or peeled                                                                                        

                                    ‑ Coconuts:                                                                                                      

0801   11   00     00      - - Desiccated                                                                                                  40

0801   19   00     00      - - Other                                                                                                          40

                                    - Brazil nuts:                                                                                                     

0801   21   00     00      - - In shell                                                                                                        30

0801   22   00     00      - - Shelled                                                                                                        30

                                    - Cashew nuts:                                                                                                 

0801   31   00     00      - - In shell                                                                                                         5

0801   32   00     00      - - Shelled                                                                                                        40

0804                            Dates, figs, pineapples, avocados, guavas, mangoes and
                                    mangosteens, fresh or dried
                                                                          

0804   10   00     00      - Dates                                                                                                            40

0804   20   00     00      - Figs                                                                                                              40

0804   30   00     00      - Pineapples                                                                                                    40

0804   40   00     00      - Avocados                                                                                                      30

0804   50   00     00      - Guavas, mangoes and mangosteens                                                                40

0808                            Apples, pears and quinces, fresh                                                                    

0808   10   00     00      - Apples                                                                                                          20

0808   20   00     00      - Pears and quinces                                                                                         25

0809                            fresh Apricots, cherries, peaches (including nectarines), plums
                                    and sloes,                                                                                                       

0809   10   00     00      - Apricots                                                                                                        35

0809   20   00     00      - Cherries                                                                                                        35

0809   30   00     00      - Peaches, including nectarines                                                                         40

0809   40   00     00      - Plums and sloes                                                                                            40

0810                            Other fruit, fresh                                                                                             

0810   10   00     00      - Strawberries                                                                                                  15

0810   20   00     00      - Raspberries, blackberries, mulberries and loganberries                                      15

0810   30   00     00      - Black, white or red currants and gooseberries                                                   15

0810   40   00     00      - Cranberries, bilberries and other fruits of the genus Vaccinium                           15

0810   50   00     00      - Kiwifruit                                                                                                         10

0810   60   00     00      - Durians                                                                                                         40

0810   90                     - Other:

0810   90   10     00      - - Longans                                                                                                      40

0810   90   20     00      - - Lychees                                                                                                      40

0810   90   90     00      - - Other                                                                                                          40

0901                            Coffee, whether or not roasted or decaffeinated; coffee husks
                                    and skins; coffee substitutes containing coffee in any proportion                  

                                    ‑ Coffee, not roasted:                                                                                         

0901   11                     - - Not decaffeinated:                                                                                         

0901   11   10     00      - - - Arabica WIB or Robusta OIB                                                                       20

0901   11   90     00      - - - Other                                                                                                        20

0901   12                     - - Decaffeinated:                                                                                               

0901   12   10     00      - - - Arabica WIB or Robusta OIB                                                                       20

0901   12   90     00      - - - Other                                                                                                        20

                                    ‑ Coffee, roasted:                                                                                              

0901   21                     - - Not decaffeinated:                                                                                         

0901   21   10     00      - - - Unground                                                                                                   40

0901   21   20     00      - - - Ground                                                                                                      40

0901   22                     - - Decaffeinated:                                                                                               

0901   22   10     00      - - - Unground                                                                                                   40

0901   22   20     00      - - - Ground                                                                                                      40

0901   90   00     00      - Other                                                                                                            40

0902                            Tea, whether or not flavored                                                                          

0902   10                     - Green tea (not fermented) in immediate packings of a content not
                                    exceeding 3 kg:                                                                                                

0902   10   10     00      - - Leaf                                                                                                            40

0902   10   90     00      - - Other                                                                                                          40

0902   20                     - Other green tea (not fermented):                                                                       

0902   20   10     00      - - Leaf                                                                                                            40

0902   20   90     00      - - Other                                                                                                          40

0902   30                     - Black tea (fermented) and partly fermented tea, in immediate
                                    packings of a content not exceeding 3 kg:                                                           

0902   30   10     00      - - Leaf                                                                                                            40

0902   30   90     00      - - Other                                                                                                          40

0902   40                     - Other black tea (fermented) and other partly fermented tea:                                

0902   40   10     00      - - Leaf                                                                                                            40

0902   40   90     00      - - Other                                                                                                          40

0903   00   00     00      Maté                                                                                                               30

1005                            Maize (corn)                                                                                                    

1005   10   00     00      - Seed                                                                                                              0

1005   90                     - Other:                                                                                                            

1005   90   10     00      - - Popcorn                                                                                                      30

1005   90   90     00      - - Other                                                                                                           5

1507                            Soya‑bean oil and its fractions, whether or not refined, but not
                                    chemically modified                                                                                       

1507   10   00     00      - Crude oil, whether or not degummed                                                                 5

1507   90                     - Other:                                                                                                            

1507   90   10     00      - - Refined oil                                                                                                   30

1507   90   20     00      - - Fractions of unrefined soya-bean oil                                                                5

1507   90   90     00      - - Other                                                                                                          30

1508                            Ground‑nut oil and its fractions, whether or not refined, but not
                                    chemically modified
                                                                                      

1508   10   00     00      - Crude oil                                                                                                         5

1508   90                     - Other:                                                                                                            

1508   90   10     00      - - Refined oil                                                                                                   30

1508   90   20     00      - - Fractions of unrefined ground-nut oil                                                                5

1508   90   90     00      - - Other                                                                                                          30

1509                            Olive oil and its fractions, whether or not refined but not
                                    chemically modified
                                                                                      

1509   10                     - Virgin:                                                                                                            

1509   10   10     00      - - In packing of net weight not exceeding 30 kg                                                   5

1509   10   90     00      - - Other                                                                                                           5

1509   90                     - Other:                                                                                                            

                                    - - Refined oil:                                                                                                   

1509   90   11     00      - - - In packing of net weight not exceeding 30 kg                                                30

1509   90   19     00      - - - Other                                                                                                        30

                                    - - Fractions of unrefined oil:                                                                               

1509   90   21     00      - - - In packing of net weight not exceeding 30 kg                                                 5

1509   90   29     00      - - - Other                                                                                                         5

                                    - - Other:                                                                                                          

1509   90   91     00      - - - In packing of net weight not exceeding 30 kg                                                30

1509   90   99     00      - - - Other                                                                                                        30

1510                            Other oils and their fractions, obtained solely from olives, whether
                                    or not refined, but not chemically modified, including blends
                                    of these oils or fractions with oils or fractions of heading 15.09                     

1510   00   10     00      - Crude oil                                                                                                         5

                                    - Other:                                                                                                            

1510   00   91     00      - - Refined oil                                                                                                   30

1510   00   92     00      - - Fractions of unrefined oil                                                                                5

1510   00   99     00      - - Other                                                                                                          30

1512                            Sunflower‑seed, safflower or cotton‑seed oil and fractions thereof,
                                    whether or not refined, but not chemically modified 
                                   

                                    ‑ Sunflower‑seed or safflower oil and fractions thereof:                                          

1512   11   00     00      - - Crude oil                                                                                                       5

1512   19                     - - Other:                                                                                                          

1512   19   10     00      - - - Refined oil                                                                                                 30

1512   19   20     00      - - - Fractions of unrefined sunflower-seed or safflower oil                                      5

1512   19   90     00      - - - Other                                                                                                        30

                                    ‑ Cotton‑seed oil and its fractions:                                                                      

1512   21   00     00      - - Crude oil, whether or not gossypol has been removed                                       5

1512   29                     - - Other:                                                                                                          

1512   29   10     00      - - - Refined oil                                                                                                 30

1512   29   20     00      - - - Fractions of unrefined cotton-seed oil                                                            5

1512   29   90     00      - - - Other                                                                                                        30

1513                            Coconut (copra), palm kernel or babassu oil and fractions
                                    thereof, whether or not refined, but not chemically modified        

                                    ‑ Coconut (copra) oil and its fractions:                                                                 

1513   11   00     00      - - Crude oil                                                                                                       5

1513   19                     - - Other:                                                                                                          

1513   19   10     00      - - - Refined oil                                                                                                 30

1513   19   20     00      - - - Fractions of unrefined coconut oil                                                                  5

1513   19   90     00      - - - Other                                                                                                        30

                                    - Palm kernel or babassu oil and fractions thereof:                                               

1513   21   00     00      - - Crude oil                                                                                                       5

1513   29                     - - Other:                                                                                                          

1513   29   10     00      - - - Refined oil                                                                                                 30

1513   29   20     00      - - - Fractions of unrefined plam kernel and babassu oil                                         5

1513   29   90     00      - - - Other                                                                                                        30

1514                            Rape, colza or mustard oil and fractions thereof, whether or
                                    not refined, but not chemically modified
                                                       

                                    - Low erucic acid rape or colza oil and its fractions:                                              

1514   11   00     00      - - Crude oil                                                                                                       5

1514   19                     - - Other:                                                                                                          

1514   19   10     00      - - - Refined oil                                                                                                  5

1514   19   20     00      - - - Fractions of unrefined oil                                                                              5

1514   19   90     00      - - - Other                                                                                                         5

                                    - Other:                                                                                                            

1514   91                     - - Crude oil:                                                                                                     

1514   91   10     00      - - - Rape or colza oil and its fractions                                                                 5

1514   91   90     00      - - - Other                                                                                                         5

1514   99                     - - Other:                                                                                                          

1514   99   10     00      - - - Refined oil                                                                                                 30

1514   99   20     00      - - - Fractions of unrefined oil                                                                              5

                                    - - - Other:                                                                                                        

1514   99   91     00      - - - - Rape or colza oil and its fractions                                                              30

1514   99   99     00      - - - - Other                                                                                                      30

1517                            Margarine, edible mixtures or preparations of animal or vegetable
                                    fat or oils or of fractions of different fats or oils of this Chapter,
                                    other than edible fats or oils or their fractions of heading 15.16
                    

1517   10   00     00      - Margarine, excluding liquid margarine                                                               25

1517   90                     - Other:                                                                                                            

1517   90   10     00      - - Imitation ghee                                                                                              40

1517   90   20     00      - - Liquid margarine                                                                                           40

1517   90   30     00      - - Mould release preparation                                                                             40

                                    - - Imitation lard; shortening:                                                                               

1517   90   41     00      - - - Imitation lard of animal origin                                                                       40

1517   90   42     00      - - - Imitation lard of vegetable origin                                                                   40

1517   90   43     00      - - - Shortening                                                                                                 30

                                    - - Of mixtures or preparations of vegetable fats or oils or of their
                                    fractions:                                                                                                          

1517   90   51     00      - - - Solid mixtures or preparations                                                                     40

                                    - - - Liquid mixtures or preparations:                                                                    

1517   90   61     00      - - - - In which ground-nut oil predominates                                                          40

                                    - - - - In which palm oil predominates:                                                                  

1517   90   71     00      - - - - - Crude                                                                                                    40

1517   90   72     00      - - - - - Other, in packings of net weight not exceeding 20 kg                                40

1517   90   79     00      - - - - - Other                                                                                                    40

1517   90   81     00      - - - - In which crude palm kernel oil predominates                                               40

1517   90   82     00      - - - - In which refined, bleached and deodorized (RBD) palm kernel
                                    oil predominates                                                                                               40

1517   90   83     00      - - - - In which crude palm kernel olein predominates                                            40

1517   90   84     00      - - - - In which refined, bleached and deodorized (RBD) palm kernel
                                    olein predominates                                                                                           40

1517   90   85     00      - - - - In which soy bean oil or coconut oil predominates                                       40

1517   90   86     00      - - - - In which illipenut oil predominates                                                              40

1517   90   89     00      - - - - Other                                                                                                      40

1517   90   90     00      - - Other                                                                                                          40

1601                            Sausages and similar products, of meat, meat offal or blood; food
                                    preparations based on these products                                                                 

                                    - Sausages:                                                                                                      

1601   00   11     00      - - Containing pork                                                                                            40

1601   00   12     00      - - Containing beef                                                                                            40

1601   00   13     00      - - Containing both pork and beef                                                                       40

1601   00   19     00      - - Other                                                                                                          40

1601   00   90     00      - Other                                                                                                            40

1602                            Other prepared or preserved meat, meat offal or blood                                 

1602   10   00     00      - Homogenized preparations                                                                              40

1602   20   00     00      - Of liver of any animal                                                                                      40

                                    ‑ Of poultry of heading 01.05:                                                                             

1602   31   00     00      - - Of turkeys                                                                                                   40

1602   32                     - - Of fowls of the species Gallus domesticus:                                                     

1602   32   10     00      - - - Canned chicken curry                                                                                 40

1602   32   90     00      - - - Other                                                                                                        40

1602   39   00     00      - - Other                                                                                                          40

                                    ‑ Of swine:                                                                                                        

1602   41   00     00      - - Hams and cuts thereof                                                                                  40

1602   42   00     00      - - Shoulders and cuts thereof                                                                            40

1602   49                     - - Other, including mixtures:                                                                              

1602   49   10     00      - - - Luncheon meat                                                                                          40

1602   49   90     00      - - - Other                                                                                                        40

1602   50                     - Of bovine animals:                                                                                           

1602   50   10     00      - - Corned beef                                                                                                 40

1602   50   90     00      - - Other                                                                                                          40

1602   90                     - Other, including preparations of blood of any animal:                                          

1602   90   10     00      - - Canned mutton curry                                                                                    40

1602   90   90     00      - - Other                                                                                                          40

1704                            Sugar confectionery (including white chocolate), not containing
                                    cocoa
                                                                                                             

1704   10   00     00      - Chewing gum, whether or not sugar‑coated                                                       40

1704   90                     - Other:                                                                                                            

1704   90   10     00      - - Medicated sweets                                                                                        20

1704   90   20     00      - - White chocolate                                                                                           40

1704   90   90     00      - - Other                                                                                                          40

1806                            Chocolate and other food preparations containing cocoa                              

1806   10   00     00      - Cocoa powder, containing added sugar or other sweetening
                                    matter                                                                                                             20

1806   20                     - Other preparations in blocks, slabs or bars weighing more than 2 kg
                                    or in , liquid paste, powder, granular or other bulk form in containers                      
                                    or immediate packings, of a content exceeding 2 kg:                                           

1806   20   10     00      - - Chocolate confectionery in blocks, slabs or bars                                             20

1806   20   90     00      - - Other                                                                                                          20

                                    ‑ Other, in blocks, slabs or bars:                                                                        

1806   31                     - - Filled:                                                                                                          

1806   31   10     00      - - - Chocolate confectionery in blocks, slabs or bars                                           35

1806   31   90     00      - - - Other                                                                                                        35

1806   32                     - -  Not filled:                                                                                                     

1806   32   10     00      - - - Chocolate confectionery in blocks, slabs or bars                                           35

1806   32   90     00      - - - Other                                                                                                        35

1806   90                     - Other:                                                                                                            

1806   90   10     00      - - Chocolate confectionery in tablets or pastilles                                                 35

1806   90   20     00      - - Food preparations of flour, meal, starch or malt extract, containing
                                    40% or more but less than 50% by  weight of cocoa and food
                                    preparations of goods of headings 04.01 to 04.04, containing 5% or                                                             more but less than 10% by weight of cocoa, specially prepared for
                                    infant use, not put up for retail sale                                                                    35

1806   90   30     00      - - Other food preparations of flour, meal, starch or malt extract,
                                    containing 40% or more but less than 50% by weight of cocoa; other
                                    food preparations of goods of headings 04.01 to 04.04, containing 5%
                                    or more but less than 10% by weight of cocoa; preparations of cereals
                                    containing 6% but not more than 8% by weight of cocoa                                      35

1806   90   90     00      - - Other                                                                                                          35

1901                            Malt extract; food preparations of flour, 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   10                     - Preparations for infant use, put up for retail sale:                                                

1901   10   10     00      - - Of malt extract                                                                                             30

                                    - - Of goods of headings 04.01 to 04.04:                                                              

1901   10   21     00      - - - Medical food                                                                                              15

1901   10   29     00      - - - Other                                                                                                        30

1901   10   30     00      - - Of soy bean powder                                                                                      40

                                    - - Other:                                                                                                          

1901   10   91     00      - - - For lactase deficiency infants                                                                      30

1901   10   92     00      - - - Other medical foods                                                                                   15

1901   10   93     00      - - - Other, containing cocoa                                                                              35

1901   10   99     00      - - - Other                                                                                                        40

1901   20                     - Mixes and doughs for the preparation of bakers’ wares of heading
                                    19.05:                                                                                                              

1901   20   10     00      - - Of flour, groats, meal, starch or malt extract, not containing cocoa                   35

1901   20   20     00      - - Of flour, groats, meal, starch or malt extract, containing cocoa                         35

1901   20   30     00      - - Other, not containing cocoa                                                                          35

1901   20   40     00      - - Other, containing cocoa                                                                                35

1901   90                     - Other:                                                                                                            

                                    - - Infant food, not put up for retail sale:                                                               

1901   90   11     00      - - - Of goods of heading 04.01 to 04.04                                                              30

1901   90   12     00      - - - For lactase deficient infants                                                                         30

1901   90   13     00      - - - Other medical food                                                                                     15

1901   90   19     00      - - - Other                                                                                                        40

1901   90   20     00      - - Malt extract                                                                                                 30

                                    - - Other, of goods of heading 04.01 to 04.04:                                                      

1901   90   31     00      - - - Filled milk                                                                                                  30

1901   90   32     00      - - - Medical food                                                                                              15

1901   90   33     00      - - - Other, not containing cocoa                                                                        25

1901   90   34     00      - - - Other, containing cocoa                                                                              25

                                    - - Other soy based preparations:                                                                       

1901   90   41     00      - - - In powder form                                                                                           40

1901   90   49     00      - - - In other form                                                                                              40

                                    - - Other:                                                                                                          

1901   90   51     00      - - - Medical foods                                                                                            15

1901   90   52     00      - - - Other, not containing cocoa                                                                        40

1901   90   53     00      - - - Other, containing cocoa                                                                              40

1902                            Pasta, whether or not cooked or stuffed (with meat or other
                                    substances) or otherwise prepared, such as spaghetti, macaroni,                 
                                    noodles, lasagne, gnocchi, ravioli, cannelloni; couscous,
                                    whether or not prepared 

                                    ‑ Uncooked pasta, not stuffed or otherwise prepared:                                            

1902   11   00     00      - - Containing eggs                                                                                           40

1902   19                     - - Other:                                                                                                          

1902   19   10     00      - - - Bean vermicelli (tang hoon)                                                                         40

1902   19   20     00      - - - Rice vermicelli (bee hoon)                                                                           40

1902   19   90     00      - - - Other                                                                                                        40

1902   20   00     00      - Stuffed pasta, whether or not cooked or otherwise prepared                               40

1902   30                     - Other pasta:                                                                                                   

1902   30   10     00      - - Instant noodles                                                                                            40

1902   30   90     00      - - Other                                                                                                          40

1902   40   00     00      - Couscous                                                                                                      40

1904                            Prepared food obtained by the swelling or roasting of cereals
                                    or cereal products (for example, corn flakes); cereals
                                    (other than maize (corn)), in grain form or in the form of                                                                     flakes or other worked grains (except flour, groats and meal),
                                    pre‑cooked or otherwise prepared, not elsewhere specified
                                    or included
                                                                                                    

1904   10   00     00      - Prepared foods obtained by the swelling or roasting of cereals or
                                    cereal products                                                                                                45

1904   20                     - Prepared foods obtained from unroasted cereal flakes or from
                                    mixtures of unroasted cereal flakes and roasted cereal flakes or
                                    swelled cereals:                                                                                                

1904   20   10     00      - - Mixtures of roasted or unroasted cereal flakes                                                45

1904   20   90     00      - - Other                                                                                                          45

1904   30   00     00      - Bulgur wheat                                                                                                  45

1904   90                     - Other:                                                                                                            

1904   90   10     00      - - Rice preparations, including pre-cooked rice                                                   45

1904   90   90     00      - - Other                                                                                                          45

1905                            Bread, pastry, cakes, biscuits and other bakers’ wares, whether
                                    or not containing cocoa; communion wafers, empty cachets of
                                    a kind suitable for pharmaceutical use, sealing wafers, rice paper                                                     and similar products
                                                                                                             

1905   10   00     00      - Crispbread                                                                                                     40

1905   20   00     00      - Gingerbread and the like                                                                                 40

                                    ‑ Sweet biscuits; waffles and wafers:                                                                   

1905   31                     - - Sweet biscuits:                                                                                             

1905   31   10     00      - - - Not containing cocoa                                                                                  40

1905   31   20     00      - - - Containing cocoa                                                                                       40

1905   32                     - - Waffles and wafers:                                                                                       

1905   32   10     00      - - - Waffles                                                                                                      40

1905   32   20     00      - - - Wafers                                                                                                      40

1905   40   00     00      - Rusks, toasted bread and similar toasted products                                           40

1905   90                     - Other:                                                                                                            

1905   90   10     00      - - Unsweetened teething biscuits                                                                      40

1905   90   20     00      - - Other unsweetened biscuits                                                                          40

1905   90   30     00      - - Cakes                                                                                                         40

1905   90   40     00      - - Pastries                                                                                                      40

1905   90   50     00      - - Bakery products made without flour                                                               40

1905   90   60     00      - - Empty cachets of a kind suitable for pharmaceutical use                                  5

1905   90   70     00      - - Communion wafers, sealing wafers, rice paper and similar products                  40

1905   90   80     00      - - Other crisp savoury food products                                                                  40

1905   90   90     00      - - Other                                                                                                          40

2004                           Other vegetables prepared or preserved otherwise than by vinegar
                                    or acetic acid, frozen, other than products of heading 20.06
                         

2004   10   00     00      - Potatoes                                                                                                       35

2004   90                     - Other vegetables and mixtures of vegetables:                                                    

2004   90   10     00      - - Infant food                                                                                                    40

2004   90   20     00      - - Other preparations of sweet corn                                                                   40

2004   90   90     00      - - Other                                                                                                          40

2005                            Other vegetables prepared or preserved otherwise than by vinegar
                                    or acetic acid, not frozen, other than products of heading 20.06         
          

2005   10   00     00      - Homogenized vegetables                                                                                40

2005   20                     - Potatoes:                                                                                                       

2005   20   10     00      - - Chips and sticks                                                                                          40

2005   20   90     00      - - Other                                                                                                          40

2005   40   00     00      - Peas (Pisum sativum)                                                                                     40

                                    ‑ Beans (Vigna spp., Phaseolus spp.):                                                                

2005   51   00     00      - - Beans, shelled                                                                                             40

2005   59   00     00      - - Other                                                                                                          40

2005   60   00     00      - Asparagus                                                                                                     40

2005   70   00     00      - Olives                                                                                                            40

2005   80   00     00      - Sweet corn (Zea mays var. saccharata)                                                            40

2005   90                     - Other vegetables and mixtures of vegetables:                                                    

2005   90   10     00      - - Smoked garlic                                                                                              40

2005   90   90     00      - - Other                                                                                                          40

2008                            Fruit, nuts and other edible parts of plants, otherwise prepared
                                    or preserved, whether or not containing added sugar or other                                                            sweetening matter or spirit, not elsewhere specified or included
                                        

                                    ‑ Nuts, ground‑nuts and other seeds, whether or not mixed together:                     

2008   11                     - - Ground‑nuts:                                                                                                

2008   11   10     00      - - - Roasted nuts                                                                                             40

2008   11   20     00      - - - Peanut butter                                                                                             40

2008   11   90     00      - - - Other                                                                                                        40

2008   19                     - - Other, including mixtures:                                                                              

2008   19   10     00      - - - Cashew                                                                                                     40

2008   19   90     00      - - - Other                                                                                                        40

2008   20   00     00      - Pineapples                                                                                                    40

2008   30                     - Citrus fruit:   

                                    - - Containing added sugar or other sweetening matter or spirits:                           

2008   30   11     00      - - - In airtight containers                                                                                   40

2008   30   19     00      - - - Other                                                                                                        40

                                    - - Other:                                                                                                          

2008   30   91     00      - - - In airtight containers                                                                                   40

2008   30   99     00      - - - Other                                                                                                        40

2008   40                     - Pears:

                                    - - Containing added sugar or other sweetening matter or spirits:                           

2008   40   11     00      - - - In airtight containers                                                                                   40

2008   40   19     00      - - - Other                                                                                                        40

                                    - - Other:                                                                                                          

2008   40   91     00      - - - In airtight containers                                                                                   40

2008   40   99     00      - - - Other                                                                                                        40

2008   50                     - Apricots:

                                    - - Containing added sugar or other sweetening matter or spirits:                           

2008   50   11     00      - - - In airtight containers                                                                                   40

2008   50   19     00      - - - Other                                                                                                        40

                                    - - Other:                                                                                                          

2008   50   91     00      - - - In airtight containers                                                                                   40

2008   50   99     00      - - - Other                                                                                                        40

2008   60                     - Cherries:

                                    - - Containing added sugar or other sweetening matter or spirits:                           

2008   60   11     00      - - - In airtight containers                                                                                   40

2008   60   19     00      - - - Other                                                                                                        40

                                    - - Other:                                                                                                          

2008   60   91     00      - - - In airtight containers                                                                                   40

2008   60   99     00      - - - Other                                                                                                        40

2008   70                     - Peaches, including nectarines:

                                    - - Containing added sugar or other sweetening matter or spirits:                           

2008   70   11     00      - - - In airtight containers                                                                                   40

2008   70   19     00      - - - Other                                                                                                        40

                                    - - Other:                                                                                                          

2008   70   91     00      - - - In airtight containers                                                                                   40

2008   70   99     00      - - - Other                                                                                                        40

2008   80                     - Strawberries:

                                    - - Containing added sugar or other sweetening matter or spirits:                           

2008   80   11     00      - - - In airtight containers                                                                                   40

2008   80   19     00      - - - Other                                                                                                        40

                                    - - Other:                                                                                                          

2008   80   91     00      - - - In airtight containers                                                                                   40

2008   80   99     00      - - - Other                                                                                                        40

                                    ‑ Other, including mixtures other than those of subheading 2008.19:                      

2008   91   00     00      - - Palm hearts                                                                                                 40

2008   92                     - - Mixtures:                                                                                                      

2008   92   10     00      - - - of stems, roots and other edible parts of plants                                             40

                                    - - - Other, containing added sugar or other sweetening matter or spirits:                

2008   92   21     00      - - - - In airtight containers                                                                                 40

2008   92   29     00      - - - - Other                                                                                                      40

                                    - - - Other:                                                                                                        

2008   92   91     00      - - - - In airtight containers                                                                                 40

2008   92   99     00      - - - - Other                                                                                                      40

2008   99                     - - Other:                                                                                                          

2008   99   10     00      - - - Lychees                                                                                                    40

2008   99   20     00      - - - Longans                                                                                                    40

2008   99   30     00      - - - Of stems, roots and other edible parts of plants                                            40

                                    - - - Other, containing added sugar or other sweetening matter or spirits:                

2008   99   41     00      - - - - In airtight containers                                                                                 35

2008   99   49     00      - - - - Other                                                                                                      35

                                    - - - Other:                                                                                                        

2008   99   91     00      - - - - In airtight containers                                                                                 35

2008   99   99     00      - - - - Other                                                                                                      35

2009                            Fruit juices (including grape must) and vegetable juices,
                                    unfermented and not containing added spirit, whether or not
                                    containing added sugar or other sweetening matter    
                                 

                                    ‑ Orange juice:                                                                                                  

2009   11   00     00      - - Frozen                                                                                                        35

2009   12   00     00      - - Not frozen, of a Brix value not exceeding 20                                                    35

2009   19   00     00      - - Other                                                                                                          35

                                    - Grapefruit juice:                                                                                              

2009   21   00     00      - - Of a Brix value not exceeding 20                                                                    35

2009   29   00     00      - - Other                                                                                                          35

                                    - Juice of any other single citrus fruit:                                                                  

2009   31   00     00      - - Of a Brix value not exceeding 20                                                                    35

2009   39   00     00      - - Other                                                                                                          35

                                    - Pineapple juice:                                                                                              

2009   41   00     00      - - Of a Brix value not exceeding 20                                                                    35

2009   49   00     00      - - Other                                                                                                          35

2009   50   00     00      - Tomato juice                                                                                                  35

                                    - Grape juice (including grape must):                                                                   

2009   61   00     00      - - Of a Brix value not exceeding 20                                                                    35

2009   69   00     00      - - Other                                                                                                          35

                                    - Apple juice:

2009   71   00     00      - - Of a Brix value not exceeding 20                                                                    35

2009   79   00     00      - - Other                                                                                                          35

2009   80                     - - Juice of any other single fruit or vegetable:                                                       

2009   80   10     00      - - Blackcurrant juice                                                                                        35

2009   80   90     00      - - Other                                                                                                          35

2009   90   00     00      - Mixtures of juices                                                                                           35

2101                            Extracts, essences and concentrates, of coffee, tea or maté and
                                    preparations with a basis of these products or with a basis of
                                    coffee, tea or maté; roasted chicory and other roasted coffee                       
                                    substitutes, and extracts, essences and concentrates thereof                        

                                    ‑ Extracts, essences and concentrates, of coffee, and preparations
                                    with a basis of these extracts, essences or concentrates or with
                                    a basis of coffee:                                                                                               

2101   11                     - - Extracts, essences and concentrates:                                                            

2101   11   10     00      - - - Instant coffee                                                                                             50

2101   11   90     00      - - - Other                                                                                                        50

2101   12   00     00      - - Preparations with a basis of extracts, essences or concentrates or
                                    with a basis of coffee                                                                                        50

2101   20   00     00      - Extracts, essences and concentrates, of tea or maté, and preparations
                                    with a basis of these extracts, essences or concentrates or with a basis
                                    of tea or maté                                                                                                  50

2101   30   00     00      - Roasted chicory and other roasted coffee substitutes, and extracts,
                                    essences and concentrates thereof                                                                    50

2103                            Sauces and preparations therefor; mixed condiments and mixed
                                    seasonings; mustard flour and meal and prepared mustard                          

2103   10   00     00      - Soy sauce                                                                                                     45

2103   20   00     00      - Tomato ketchup and other tomato sauces                                                        45

2103   30   00     00      - Mustard flour and meal and prepared mustard                                                   45

2103   90                     - Other:                                                                                                            

2103   90   10     00      - - Chilli sauce                                                                                                  45

2103   90   20     00      - - Mixed condiments and mixed seasonings, including belachan                          45

2103   90   30     00      - - Fish sauce                                                                                                  45

2103   90   90     00      - - Other                                                                                                          45

2105   00   00     00      Ice cream and other edible ice, whether or not containing cocoa                           45

2106                            Food preparations not elsewhere specified or included                                

2106   10   00     00      - Protein concentrates and textured protein substances                                       10

2106   90                     - Other:                                                                                                            

2106   90   10     00      - - Dried bean curd and bean curd sticks                                                            30

2106   90   20     00      - - Flavored or colored syrups                                                                            30

2106   90   30     00      - - Non-dairy creamer                                                                                        30

2106   90   40     00      - - Autolyzed yeast preparations                                                                        20

                                    - - Preparations of a kind used in the manufacture of beverages:                            

                                    - - - Non-alcoholic preparations:                                                                          

2106   90   51     00      - - - - Preparations to be used as raw material in preparing composite
                                    concentrates                                                                                                    30

2106   90   52     00      - - - - Composite concentrates for simple dilution with water to make
                                    beverages                                                                                                        30

2106   90   53     00      - - - - Ginseng based products                                                                           20

2106   90   54     00      - - - - Other mixtures of chemical with foodstuffs or other substances
                                    with nutritive value of a kind used for food processing                                           20

2106   90   59     00      - - - - Other                                                                                                      30

                                    - - - Alcoholic preparations:                                                                                

                                    - - - - Preparations to be used as raw material in preparing composite
                                    concentrates                                                                                                    

2106   90   61     00      - - - - - Of a kind used for the manufacture of alcoholic beverages,
                                    in liquid form                                                                                                    30

2106   90   62     00      - - - - - Of a kind used for the manufacture of alcoholic beverages,
                                    in other form                                                                                                    30

2106   90   63     00      - - - - - Other                                                                                                    30

                                    - - - - Composite concentrates for simple dilution with water to make
                                    beverages:                                                                                                        

2106   90   64     00      - - - - - Of a kind used for the manufacture of alcoholic beverages,
                                    in liquid form                                                                                                    30

2106   90   65     00      - - - - - Of a kind used for the manufacture of alcoholic beverages,
                                    in other form                                                                                                    30

2106   90   66     00      - - - - - Other                                                                                                    30

2106   90   67     00      - - - - Other mixtures of chemicals with foodstuffs or other substances
                                    with nutritive value, of a kind used for food processing                                          20

2106   90   69     00      - - - - Other                                                                                                      30

                                    - - Sweetening preparations consisting of artificial sweeteners and
                                    foodstuffs:                                                                                                        

2106   90   71     00      - - - Containing saccharin or aspartame as a sweetener                                       30

2106   90   79     00      - - - Other                                                                                                        30

                                    - - Flavoring preparations:

2106   90   81     00      - - - Cheese flavoring powder                                                                              18

2106   90   82     00      - - - Other                                                                                                        18

                                    - - Food supplements:                                                                                       

2106   90   83     00      - - - Preparations containing vitamins or minerals                                                 10

2106   90   84     00      - - - Medical food                                                                                              15

2106   90   89     00      - - - Other                                                                                                        20

                                    - - Other:                                                                                                          

2106   90   91     00      - - - Food preparations for lactase deficient infants                                               25

2106   90   92     00      - - - Medical food                                                                                              15

2106   90   93     00      - - - Other preparations for infant use                                                                  25

2106   90   94     00      - - - Ice cream powder                                                                                       25

2106   90   95     00      - - - Fortificant premixes                                                                                    10

2106   90   96     00      - - - Other mixtures of chemicals with foodstuffs or other substances
                                    with nutritive value, of a kind used for food processing                                          20

2106   90   99     00      - - - Other                                                                                                        25

2203                           Beer made from malt                                                                                     

2203   00   10     00      - Stout and porter                                                                                             65

2203   00   90     00      - Other, including ale                                                                                        65

2301                            Flours, meals and pellets, of meat or meat offal, of fish or of
                                    crustaceans, mollusks or other aquatic invertebrates, unfit for human
                                    consumption; greaves                                                                                        

2301   10   00     00      - Flours, meals and pellets, of meat or meat offal; greaves                                    8

2301   20   00     00      - Flours, meals and pellets, of fish or of crustaceans, mollusks or
                                    other aquatic invertebrates                                                                                 8

2402                            Cigars, cheroots, cigarillos and cigarettes, of tobacco or tobacco
                                    substitutes                                                                                                       

2402   10   00     00      - Cigars, cheroots and cigarillos, containing tobacco                                           150

2402   20                     - Cigarettes containing tobacco:                                                                         

2402   20   10     00      - - Beedies                                                                                                      150

2402   20   90     00      - - Other                                                                                                          150

2402   90                     - Other:                                                                                                            

2402   90   10     00      - - Cigars, cheroots and cigarillos of tobacco substitutes                                     150

2402   90   20     00      - - Cigarettes of tobacco substitutes                                                                  150

2522                            Quicklime, slaked lime and hydraulic lime, other than calcium
                                    oxide and hydroxide of heading 28.25

2522   10   00     00      - Quicklime                                                                                                       5

2522   20   00     00      - Slaked lime                                                                                                    5

2522   30   00     00      - Hydraulic lime                                                                                                 5

2922                            Oxygen‑function amino‑compounds                                                                 

                                    ‑ Amino‑alcohols, other than those containing more than one kind of
                                    oxygen function, their ethers and esters; salts thereof:                                         

2922   11   00     00      - - Monoethanolamine and its salts                                                                     3

2922   12   00     00      - - Diethanolamine and its salts                                                                          3

2922   13   00     00      - - Triethanolamine and its salts                                                                          3

2922   14   00     00      - - Dextropropoxyphene (INN) and its salts                                                           0

2922   19                     - - Other:                                                                                                          

2922   19   10     00      - - - Ethambutol and its salts, esters and other derivatives suitable
                                    for the production of antituberculosis preparations                                                3

2922   19   20     00      - - - D-2-Amino-Normal-Butyl-Alcohol                                                                   3

2922   19   90     00      - - - Other                                                                                                         3

                                    ‑ Amino‑naphthols and other amino-phenols, other than those
                                    containing more than one kind of oxygen function, their ethers and
                                    esters; salts thereof:                                                                                         

2922   21   00     00      - - Aminohydroxynaphthalenesulphonic acids and their salts                                 3

2922   22   00     00      - - Anisidines, dianisidines, phenetidines, and their salts                                       3

2922   29   00     00      - - Other                                                                                                           3

                                    ‑ Amino‑aldehydes, amino‑ketones and amino‑quinones, other than
                                    those containing more than one kind of oxygen function; salts thereof:                   

2922   31   00     00      - - Amfepramone (INN), methadone (INN) and normethadone (INN);
                                    salts thereof                                                                                                      3

2922   39   00     00      - - Other                                                                                                           3

                                    - Amino‑acids, other than those containing more than one kind of
                                    oxygen function, and their esters; salts thereof:                                                   

2922   41   00     00      - - Lysine and its esters; salts thereof                                                                10

2922   42                     - - Glutamic acid and its salts:                                                                           

2922   42   10     00      - - - Glutamic acid                                                                                            10

2922   42   20     00      - - - Monosodium glutamate                                                                               40

2922   42   90     00      - - - Other salts                                                                                                40

2922   43   00     00      - - Anthranilic acid and its salts                                                                          3

2922   44   00     00      - - Tilidine (INN) and its salts                                                                              3

2922   49                     - - Other:                                                                                                          

2922   49   10     00      - - - Mefenamic acid and its salts                                                                        0

2922   49   90     00      - - - Other                                                                                                         3

2922   50                     - Amino‑alcohol‑phenols, amino‑acid‑phenols and other amino‑
                                    compounds with oxygen function:                                                                       

2922   50   10     00      - - p-Aminosalicylic acid and its salts, ester and other derivatives                          0

2922   50   90     00      - - Other                                                                                                           0

2934                            Nucleic acids and their salts; whether or not chemically defined;
                                    other heterocyclic compounds
                                                                      

2934   10   00     00      - Compounds containing an unfused thiazole ring (whether or not
                                    hydrogenated) in the structure                                                                            0

2934   20   00     00      - Compounds containing in the structure a benzothiazole ring‑system
                                    (whether or not hydrogenated), not further fused                                                   0

2934   30   00     00      - Compounds containing in the structure a phenothiazine ring‑system
                                    (whether or not hydrogenated), not further fused                                                   0

                                    - Other:                                                                                                            

2934   91   00     00      - - Aminorex (INN), brotizolam (INN), clotiazepam (INN), cloxazolam
                                    (INN), dextromoramide (INN), haloxazolam (INN), ketazolam (INN),                        
                                    mesocarb (INN), oxazolam (INN), pemoline (INN), phendimetrazine
                                    (INN), phenmetrazine (INN) and sufentanil (INN); salts thereof                                5

2934   99                     - - Other:                                                                                                          

2934   99   10     00      - - - Nucleic acid and its salts                                                                            10

2934   99   20     00      - - - Sultones; sultams; diltiazem                                                                        5

2934   99   30     00      - - - 6-Amino penicillanic acid                                                                             0

2934   99   90     00      - - - Other                                                                                                         5

3004                            Medicaments (excluding goods of heading 30.02, 30.05 or 30.06)
                                    consisting of mixed or unmixed products for therapeutic or                                                                prophylatic uses, put up in measured doses (including those in
                                    the form of transdermal administration system) or in forms or
                                    packings for retail sale
                                                                                  

3004   10                     - Containing penicillins or derivatives thereof, with a penicillanic
                                    acid structure, orstreptomycins or their derivatives:                                              

                                    - - Containing penicillins or derivatives thereof:                                                     

3004   10   11     00      - - - Containing penicillin G or its salts (excluding penicillin G
                                    benzathin)                                                                                                       10

3004   10   12     00      - - - Containing phenoxymethyl penicillin or its salts                                            10

3004   10   13     00      - - - Containing ampicillin or its salts, for taking orally                                          15

3004   10   14     00      - - - Containing amoxycillin or its salts, for taking orally                                        10

3004   10   19     00      - - - Other                                                                                                         0

                                     - - Containing streptomycins or their derivatives:                                                   

3004   10   21     00      - - - Ointment                                                                                                    0

3004   10   29     00      - - - Other                                                                                                         0

3004   20                     ‑ Containing other antibiotics:                                                                             

                                    - - Containing tetracyclines or derivatives thereof:                                                 

3004   20   11     00      - - - For taking orally                                                                                         10

3004   20   12     00      - - - Ointment                                                                                                   10

3004   20   19     00      - - - Other                                                                                                         0

                                    - - Containing chloramphenicols or derivatives thereof:                                          

3004   20   21     00      - - - For taking orally                                                                                         10

3004   20   22     00      - - - Ointment                                                                                                   10

3004   20   29     00      - - - Other                                                                                                         0

                                    - - Containing erythromycin or derivatives thereof:                                                 

3004   20   31     00      - - - For taking orally                                                                                         10

3004   20   32     00      - - - Ointment                                                                                                   10

3004   20   39     00      - - - Other                                                                                                         0

                                    - - Containing gentamycines, lincomycins or derivatives thereof:                            

3004   20   41     00      - - - Containing gentamycines or derivatives thereof, for injection                           10

3004   20   42     00      - - - Containing lincomycins or derivatives thereof, for taking orally                         10

3004   20   43     00      - - - Ointments                                                                                                 10

3004   20   49     00      - - - Other                                                                                                         0

                                    - - Containing sulfamethoxazols and derivatives thereof:                                        

3004   20   51     00      - - - For taking orally                                                                                         10

3004   20   52     00      - - - Ointments                                                                                                 10

3004   20   59     00      - - - Other                                                                                                         0

3004   20   60     00      - - Containing isoniazide, pyrazinamide or derivatives thereof,
                                    for taking orally                                                                                                10

3004   20   90     00      - - Other                                                                                                           0

                                    ‑ Containing hormones or other products of heading 29.37 but not
                                    containing antibiotics:                                                                                        

3004   31   00     00      - - Containing insulin                                                                                          0

3004   32                     - - Containing corticosteroid hormones, their derivatives and structural
                                    analogues:                                                                                                       

3004   32   10     00      - - - Containing hydrocortisone sodium succinate                                                 0

3004   32   20     00      - - - Containing dexamethasone or its derivatives                                                  5

3004   32   30     00      - - - Containing fluocinolone acetonide                                                                10

3004   32   90     00      - - - Other                                                                                                         0

                                    ‑ ‑ Other:                                                                                                          

3004   39   10     00      - - - Containing adrenaline                                                                                  5

3004   39   90     00      - - - Other                                                                                                         0

3004   40                     - Containing alkaloids or derivatives thereof but not containing
                                    hormones, other products of heading 29.37 or antibiotics:                                     

3004   40   10     00      - - Containing morphine or its derivatives, for injection                                           0

3004   40   20     00      - - Containing quinine hydrochloride or dihydrochloride, for injection                        5

3004   40   30     00      - - Containing quinine sulphate or bisulphate, for taking orally                                5

3004   40   40     00      - - Containing quinine or its salts and anti-malarial substances, other
                                    than goods of subheadings 3004.10 to 30                                                            0

3004   40   50     00      - - Containing papaverine or berberine                                                                  5

3004   40   60     00      - - Containing theophylline                                                                                  5

3004   40   70     00      - - Containing atropin sulphate                                                                            5

3004   40   90     00      - - Other                                                                                                           0

3004   50                     - Other medicaments containing vitamins or other products of
                                    heading 29.36:                                                                                                  

3004   50   10     00      - - Syrups and drops of vitamins, of a kind suitable for children                              0

3004   50   20     00      - - Containing vitamins A, other than goods of subheading
                                    3004.50.10 and 3004.50.79                                                                               10

3004   50   30     00      - - Containing vitamins B1, B2, B6 or B12, other than goods of
                                    subheadings 3004.50.10, 3004.50.71 and 3004.50.79                                          10

3004   50   40     00      - - Containing vitamins C, other than goods of subheadings
                                    3004.50.10 and 3004.50.79                                                                               10

3004   50   50     00      - - Containing vitamins PP, other than goods of subheadings
                                    3004.50.10 and 3004.50.79                                                                                5

3004   50   60     00      - - Containing other vitamins, other than goods of subheadings
                                    3004.50.10 and 3004.50.79                                                                                0

                                    - - Containing other complex vitamins:                                                                 

3004   50   71     00      - - - Containing B complex vitamins                                                                     5

3004   50   79     00      - - - Other                                                                                                        10

3004   50   90     00      - - Other                                                                                                           0

3004   90                     - Other:                                                                                                            

3004   90   10     00      - - Specialized medicines for cancer, AIDS or other intractable diseases                0

                                    - - Infusion fluids; nutritional or electrolytic solutions for intravenous
                                    administration:                                                                                                  

3004   90   21     00      - - - Sodium chloride solution                                                                             10

3004   90   22     00      - - - 5% glucose solution                                                                                   10

3004   90   23     00      - - - 30% glucose solution                                                                                 10

3004   90   29     00      - - - Other                                                                                                         0

3004   90   30     00      - - Antiseptics                                                                                                   0

                                    - - Anesthetics:                                                                                                 

3004   90   41     00      - - - Containing procaine hydrochloride                                                                 5

3004   90   49     00      - - - Other                                                                                                         0

                                    - - Analgesics, antipyretics and other medicaments for the treatment
                                    of coughs or colds whether or not containing antihistamines:                                

3004   90   51     00      - - - Containing acetylsalicylic acid, paracetamol or dipyrone (INN)                        10

3004   90   52     00      - - - Containing chlorpheniramine maleate                                                           10

3004   90   53              - - - Containing diclofenac:

3004   90   53     10      - - - - For injection                                                                                              5

3004   90   53     90      - - - - Other                                                                                                      10

3004   90   54     00      - - - Analgesic balm oil, solid or liquid                                                                 10

3004   90   59     00      - - - Other                                                                                                         0

                                    - - Antimalarials:                                                                                               

3004   90   61     00      - - - Containing artemisinin, artesunate or chloroquine (INN)                                   5

3004   90   62     00      - - - Containing primaquine                                                                                10

3004   90   69              - - - Other:                                                                                                        

3004   90   69     10      - - - - Oriental medicines                                                                                   10

3004   90   69     90      - - - - Other                                                                                                       0

                                    - - Antihelmintic:                                                                                               

3004   90   71     00      - - - Containing piperazine or mebendazole (INN)                                                 10

3004   90   72     00      - - - Containing dichlorophen (INN)                                                                       0

3004   90   79              - - - Other:                                                                                                        

3004   90   79     10      - - - - Oriental medicines                                                                                   10

3004   90   79     90      - - - - Other                                                                                                       0

3004   90   80     00      - - Transdermal therapeutic systems (TTS) patches for cancer or
                                    heart diseases                                                                                                  0

                                    - - Other:                                                                                                          

3004   90   91     00      - - - Containing sulpiride (INN), cimetidine (INN), ranitidine (INN),
                                    Aluminum hydroxide or magnesium hydroxide or oresol                                       10

3004   90   92              - - - Containing piroxicam (INN) or ibuprofen (INN):                                                

3004   90   92     10      - - - - For injection                                                                                              0

3004   90   92     90      - - - - Other                                                                                                      10

3004   90   93     00      - - - Containing phenobarbital, diazepam, chlorpromazine                                      5

3004   90   94     00      - - - Containing salbutamol (INN)                                                                         5

3004   90   95     00      - - - Closed sterile water for inhalation, pharmaceutical grade                                 0

3004   90   96     00      - - - Containing o-methoxyphenyl glyceryl ether (Guaifenesin)                                0

3004   90   97     00      - - - Nose-drop medicaments containing naphazoline, xylometazoline
                                    or oxymetazoline                                                                                              10

3004   90   98     00      - - - Sorbitol                                                                                                      5

3004   90   99              - - - Other:                                                                                                        

3004   90   99     10      - - - - Oriental medicines                                                                                   10

3004   90   99     20      - - - - Pharmaceuticals of cosmetic nature                                                          15

3004   90   99     90      - - - - Other                                                                                                       0

3006                            Pharmaceutical goods specified in Note 4 to this Chapter                             

3006   10   00     00      - Sterile surgical catgut, similar sterile suture materials and sterile
                                    tissue adhesivesfor surgical wound closure; sterile laminaria and
                                    sterile laminaria tents; sterile absorbable surgical or dental
                                    haemostatics                                                                                                    0

3006   20   00     00      - Blood‑grouping reagents                                                                                  0

3006   30                     - Opacifying preparations for X‑ray examinations; diagnostic
                                    reagents designed to be administered to the patient:                                            

3006   30   10     00      - - Barium sulfate (for taking orally)                                                                     10

3006   30   20     00      - - Reagents of microbial origin for veterinary biological diagnosis                           0

3006   30   30     00      - - Other microbial diagnostic reagents                                                                0

3006   30   90     00      - - Other                                                                                                           0

3006   40                     - Dental cements and other dental fillings; bone reconstruction cements:               

3006   40   10     00      - - Dental cements and other dental fillings                                                          0

3006   40   20     00      - - Bone reconstruction cements                                                                         0

3006   50   00     00      - First‑aid boxes and kits                                                                                   0

3006   60   00     00      - Chemical contraceptive preparations based on hormones, on other
                                    products of heading 29.37 or on spermicides                                                       0

3006   70   00     00      - 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                                                                                    0

3006   80   00     00      - Waste pharmaceuticals                                                                                  15

3304                            Beauty or make‑up preparations and preparations for the care
                                    of the skin (other than medicaments), including sunscreen or
                                    suntan preparations; manicure or pedicure reparations                                

3304   10   00     00      - Lip make‑up preparations                                                                                40

3304   20   00     00      - Eye make‑up preparations                                                                              40

3304   30   00     00      - Manicure or pedicure preparations                                                                   30

                                    ‑ Other:                                                                                                            

3304   91   00     00      - - Powders, whether or not compressed                                                             40

3304   99                     - - Other:                                                                                                          

3304   99   10     00      - - - Face and skin creams and lotions                                                               30

3304   99   20     00      - - - Anti-acne creams                                                                                       20

3304   99   90     00      - - - Other                                                                                                        30

3305                            Preparations for use on the hair                                                                     

3305   10                     - Shampoos:                                                                                                     

3305   10   10     00      - - Anti-mycosis shampoos                                                                               20

3305   10   90     00      - - Other                                                                                                          35

3305   20   00     00      - Preparations for permanent waving or straightening                                            30

3305   30   00     00      - Hair lacquers                                                                                                 30

3305   90                     - Other:                                                                                                            

3305   90   10     00      - - Brilliantines and other hair oils                                                                       30

3305   90   90     00      - - Other                                                                                                          30

3307                            Pre‑shave, shaving or after‑shave 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   10   00     00      - Pre‑shave, shaving or after‑shave preparations                                                  40

3307   20   00     00      - Personal deodorants and antiperspirants                                                          40

3307   30   00     00      - Perfumed bath salts and other bath preparations                                               40

                                    - Preparations for perfuming or deodorizing rooms, including
                                    odoriferous reparations used during religious rites:                                               

3307   41                     - - “Agarbatti” and other odoriferous preparations which operate
                                    by burning:                                                                                                       

3307   41   10     00      - - - Scented joss sticks                                                                                    40

3307   41   90     00      - - - Other                                                                                                        40

3307   49                     - - Other:                                                                                                          

3307   49   10     00      - - - Room perfuming preparations                                                                      40

3307   49   90     00      - - - Other                                                                                                        40

3307   90                     - Other:                                                                                                            

3307   90   10     00      - - Animal toilet preparations; other perfumery or cosmetics,
                                    including depilatories                                                                                        40

3307   90   20     00      - - Contact lens solution                                                                                    40

3307   90   30     00      - - Papers and tissues, impregnated or coated with perfume or
                                    cosmetics                                                                                                       40

3307   90   90     00      - - Other                                                                                                          40

3401                            Soap; organic surface‑active products and preparations for use
                                    as soap, in the form of bars, cakes, molded 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

                                    ‑ Soap and organic surface‑active products and preparations, in the
                                    form of bars, cakes, molded pieces or shapes, and paper, wadding,
                                    felt and nonwovens, impregnated, coated or covered with soap
                                    or detergent:                                                                                                     

3401   11                     - - For toilet use, (including medicated products):                                                 

3401   11   10     00      - - - Medicated products                                                                                    40

3401   11   20     00      - - - Bath soap                                                                                                  40

3401   11   30     00      - - - Other, of felt or nonwovens, impregnated, coated or covered
                                    with soap or detergent                                                                                      40

3401   11   90     00      - - - Other                                                                                                        40

3401   19                     - - Other:                                                                                                          

3401   19   10     00      - - - Of felt or nonwovens, impregnated, coated or covered with soap
                                    or detergent                                                                                                     40

3401   19   90     00      - - - Other                                                                                                        40

3401   20                    - Soap in other forms:                                                                                        

3401   20   10     00      - - For flotation de-inking of recycled paper                                                          30

3401   20   20     00      - - Soap chips                                                                                                  20

3401   20   90     00      - - Other                                                                                                          30

3401   30   00     00      - 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                                                                          40

3605                            Matches, other than pyrotechnic articles of heading 36.04                             

3605   00   10     00      - In packings of less than 25 matches                                                                30

3605   00   20     00      - In packings of 25 or more but less than 50 matches                                          30

3605   00   30     00      - In packings of 50 or more but less than 100 matches                                        30

3605   00   40     00      - In packings of 100 or more matches                                                                 30

3825                            Residual products of the chemical or allied industries, not
                                    elsewhere specified or included; municipal waste; sewage
                                    sludge; other wastes specified in Note 6 to this Chapter                                

3825   10   00     00      - Municipal waste                                                                                             30

3825   20   00     00      - Sewage sludge                                                                                              30

3825   30   00     00      - Clinical waste                                                                                                30

                                    - Waste organic solvents:                                                                                  

3825   41   00     00      - - Halogenated                                                                                                30

3825   49   00     00      - - Other                                                                                                          30

3825   50   00     00      - Wastes of metal pickling liquors, hydraulic fluids, brake fluids and
                                    anti-freeze fluids                                                                                               30

                                    - Other wastes from chemical or allied industries:                                                

3825   61   00     00      - - Mainly containing organic constituents                                                           30

3825   69   00     00      - - Other                                                                                                          30

3825   90   00     00      - Other                                                                                                            30

3922                            Baths, shower‑baths, sinks, wash‑basins, bidets, lavatory pans,
                                    seats and covers, flushing cisterns and similar sanitary ware,
                                    of plastics
                                                                                                      

3922   10   00     00      - Baths, shower-baths, sinks and wash-basins                                                    40

3922   20                     - Lavatory seats and covers:                                                                               

3922   20   10     00      - - Covers                                                                                                         40

3922   20   90     00      - - Other                                                                                                          40

3922   90                     - Other:                                                                                                            

3922   90   10     00      - - Flushing water closets (lavatory pans) and urinals                                           40

3922   90   20     00      - - Parts of flushing cisterns                                                                               40

3922   90   90     00      - - Other                                                                                                          40

3924                            Tableware, kitchenware, other household articles and toilet
                                    articles, of plastics                                                                                          

3924   10   00     00      - Tableware and kitchenware                                                                             40

3924   90                     - Other:                                                                                                            

3924   90   10     00      - - Bed pans, urinals (portable type) and chamber-pots                                        40

3924   90   90     00      - - Other                                                                                                          40

3926                            Other articles of plastics and articles of other materials of
                                    headings 39.01 to 39.14                                                                                   

3926   10                     - Office or school supplies:                                                                                 

3926   10   10     00      - - School supplies                                                                                           40

3926   10   20     00      - - Office supplies                                                                                             40

3926   20                     - Articles of apparel and clothing accessories (including gloves,
                                    mittens and mitts): 

3926   20   10     00      - - Raincoats                                                                                                    40

3926   20   20     00      - - Gloves                                                                                                         40

3926   20   30     00      - - Babies’ bib, shoulder pads or shields                                                             40

3926   20   40     00      - - Aprons and other articles of apparel                                                               40

3926   20   50     00      - - Articles of apparel used for the protection from chemical
                                    substances, radiation and fire                                                                            20

3926   20   90     00      - - Other, including belts                                                                                    40

3926   30   00     00      - Fittings for furniture, coachwork or the like                                                        35

3926   40   00     00      - Statuettes and other ornamental articles                                                          40

3926   90                     - Other:                                                                                                            

3926   90   10     00      - - Floats for fishing nets                                                                                   30

3926   90   20     00      - - Fans and handscreens, frames and handles therefor, and parts
                                    thereof                                                                                                             30

                                    - - Hygienic, medical and surgical articles:                                                          

3926   90   31     00      - - - Colostomy, ileostomy and urine bags                                                           20

3926   90   32     00      - - - Plastic moulds with denture prints                                                               20

3926   90   33     00      - - - Poison mosquito nets                                                                                 20

3926   90   39     00      - - - Other                                                                                                         5

                                    - - Safety and protective devices:                                                                        

3926   90   41     00      - - - Police shields                                                                                             5

3926   90   42     00      - - - Protective masks and similar articles for use in welding and
                                    similar work                                                                                                     20

3926   90   43     00      - - - Noise reducing devices and covers for the ears; apparatus for
                                    measuring vapor of organic substances or of mercury                                          20

3926   90   44     00      - - - Life saving cushions for protection of persons falling from
                                    heights                                                                                                            20

3926   90   49     00      - - - Other                                                                                                        20

                                    - - Industrial articles:                                                                                          

3926   90   51     00      - - - Oil spill booms                                                                                           20

3926   90   52     00      - - - Pipe or thread sealing tape                                                                          20

3926   90   53     00      - - - Transmission or conveyor belts or belting                                                     20

3926   90   54     00      - - - Other articles used in machinery                                                                 20

3926   90   55     00      - - - Plastic J-hooks and bunch blocks for detonators                                           20

3926   90   59     00      - - - Other                                                                                                        20

3926   90   60     00      - - Nipple former, breastshells, nipple shields, hand expression
                                    funnel, supplement nursing system, feeder (Haberman type)                                20

3926   90   70     00      - - Corset busks and similar supports for articles of apparel or
                                    clothing accessories                                                                                         20

                                    - - Other:                                                                                                          

3926   90   91     00      - - - Poultry feeders                                                                                           20

3926   90   92              - - - Cards for jewellery or small objects of personal adornment;
                                    beads; shoe lasts:

3926   90   92     10      - - - - Shoe forms                                                                                               0

3926   90   92     90      - - - - Other                                                                                                      20

3926   90   93     00      - - - Racket strings of a length not exceeding 15 m put up for retail sale                20

3926   90   94     00      - - - Reflected light nails                                                                                     5

3926   90   95     00      - - - Other articles of non-rigid cellular products                                                   30

3926   90   96     00      - - - Prayer beads                                                                                             30

3926   90   99     00      - - - Other                                                                                                        30

4011                            New pneumatic tires, of rubber                                                                      

4011   10   00     00      - Of a kind used on motor cars (including station wagons and racing
                                    cars)                                                                                                               30

4011   20                    - Of a kind used on buses or lorries:                                                                   

4011   20   10     00      - - Of a width not exceeding 450 mm                                                                  30

4011   20   90     00      - - Other                                                                                                          10

4011   30   00     00      - Of a kind used on aircraft                                                                                 0

4011   40   00     00      - Of a kind used on motorcycles                                                                        40

4011   50   00     00      - Of a kind used on bicycles                                                                              40

                                    ‑ Other, having a “herring‑bone” or similar tread:                                                   

4011   61                     - - Of a kind used on agricultural or forestry vehicles and machines:                       

4011   61   10     00      - - - Of a kind used on agricultural vehicles and machines                                    20

4011   61   20     00      - - - Of a kind used on earth moving machinery                                                    10

4011   61   90     00      - - - Other                                                                                                        20

4011   62                     - - Of a kind used on construction or industrial handling vehicles and
                                    machines and having a rim size not exceeding 61 cm:                                         

4011   62   10     00      - - - Of a kind used on construction or industrial handling vehicles                         20

4011   62   20     00      - - - Of a kind used on earth moving machinery                                                    10

4011   62   90     00      - - - Other                                                                                                        20

4011   63                     - - Of a kind used on construction or industrial handling vehicles and
                                    machines and having a rim size exceeding 61 cm:                                               

4011   63   10     00      - - - Of a kind used on earth moving machinery                                                    10

4011   63   90     00      - - - Other                                                                                                        20

4011   69                     - - Other:                                                                                                          

4011   69   10     00      - - - Of a kind used on vehicles of Chapter 87                                                      20

4011   69   20     00      - - - Of a kind used on earth moving machinery                                                    10

4011   69   90     00      - - - Other                                                                                                        20

                                    - Other:                                                                                                            

4011   92                     - - Of a kind used on agricultural or forestry vehicles and machines:                       

4011   92   10     00      - - - Of a kind used on agricultural vehicles and machines                                    20

4011   92   20     00      - - - Of a kind used on earth moving machinery                                                    10

4011   92   90     00      - - - Other                                                                                                        20

4011   93                     - - Of a kind used on construction or industrial handling vehicles and
                                    machines and having a rim size not exceeding 61 cm:                                         

4011   93   10     00      - - - Of a kind used on construction or industrial handling vehicles                         20

4011   93   20     00      - - - Of a kind used on earth moving machinery                                                    10

4011   93   90     00      - - - Other                                                                                                        20

4011   94                     - - Of a kind used on construction or industrial handling vehicles and
                                    machines and having a rim size exceeding 61 cm:                                               

4011   94   10     00      - - - Of a kind used on earth moving machinery                                                    10

4011   94   90     00      - - - Other                                                                                                        20

4011   99                     - - Other:                                                                                                          

4011   99   10     00      - - - Of a kind used on vehicles of Chapter 87                                                      20

4011   99   20     00      - - - Of a kind used on earth moving machinery                                                    10

4011   99   90     00      - - - Other, of a width exceeding 450 mm                                                            10

4013                            Inner tubes, of rubber                                                                                     

4013   10                     - Of a kind used on motor cars (including station wagons and racing
                                    cars), buses or lorries:

                                    - - Of a kind used on motor cars:                                                                        

4013   10   11     00      - - - Suitable for fitting to tires of width not exceeding 450 mm                              30

4013   10   19     00      - - - Suitable for fitting to tires of width exceeding 450 mm                                    10

                                    - - Of a kind used on buses or lorries:                                                                 

4013   10   21     00      - - - Suitable for fitting to tires of width not exceeding 450 mm                              30

4013   10   29     00      - - - Suitable for fitting to tires of width exceeding 450 mm                                    10

4013   20   00     00      - Of a kind used on bicycles                                                                              40

4013   90                     - Other:                                                                                                            

                                    - - Of a kind used on earth moving machinery:                                                     

4013   90   11     00      - - - Suitable for fitting to tires of width not exceeding 450 mm                              30

4013   90   19     00      - - - Suitable for fitting to tires of width exceeding 450 mm                                     5

4013   90   20     00      - - Of a kind used on motorcycles or motor scooters                                            40

                                    - - Of a kind used on other vehicles of Chapter 87:                                                

4013   90   31     00      - - - Suitable for fitting to tires of width not exceeding 450 mm                              30

4013   90   39     00      - - - Suitable for fitting to tires of width exceeding 450 mm                                     5

4013   90   40     00      - - Of a kind used on aircraft                                                                               0

                                    - - Other:                                                                                                          

4013   90   91     00      - - - Suitable for fitting to tires of width not exceeding 450 mm                              30

4013   90   99     00      - - - Suitable for fitting to tires of width exceeding 450 mm                                     5

4016                            Other articles of vulcanized rubber other than hard rubber                           

4016   10   00     00      - Of cellular rubber                                                                                            20

                                    ‑ Other:                                                                                                            

4016   91                     - - Floor coverings and mats:                                                                              

4016   91   10     00      - - - Mats                                                                                                         40

4016   91   90     00      - - - Other                                                                                                        40

4016   92   00     00      - - Erasers                                                                                                       20

4016   93                    - - Gaskets, washers and other seals:                                                                 

4016   93   10     00      - - - Packing for electrolytic capacitors                                                                3

4016   93   90     00      - - - Other                                                                                                         3

4016   94   00     00      - - Boat or dock fenders, whether or not inflatable                                                 5

4016   95   00     00      - - Other inflatable articles                                                                                  5

4016   99                     - - Other:                                                                                                          

                                    - - - Parts and accessories for vehicles of Chapter 87:                                          

4016   99   11     00      - - - - For motor vehicles of headings 87.02, 87.03, 87.04, 87.05
                                    and 87.11                                                                                                        10

4016   99   12     00      - - - - For motor vehicles of headings 87.09, 87.13, 87.15 and 87.16                      10

4016   99   13     00      - - - - Mudguards for bicycles                                                                             40

4016   99   14     00      - - - - Other bicycle parts                                                                                   40

4016   99   15     00      - - - - Accessories for bicycles                                                                           40

4016   99   16     00      - - - - For carriages for disabled persons                                                             10

4016   99   19     00      - - - - Other                                                                                                       5

4016   99   20     00      - - - Parts and accessories of rotochutes of heading 88.04                                    5

4016   99   30     00      - - - Rubber bands                                                                                             5

4016   99   40     00      - - - Deck fenders                                                                                              5

4016   99   50     00      - - - Other articles of a kind used in machinery or mechanical or
                                    electrical appliances, or for other technical uses                                                  3

                                    - - - Other:                                                                                                        

4016   99   91     00      - - - - Rail pad                                                                                                    5

4016   99   92     00      - - - - Structural bearings including bridge bearings, other than rail pad                   5

4016   99   93     00      - - - - Rubber grommets and rubber covers for automative wiring
                                    harness                                                                                                            5

4016   99   94     00      - - - - Table mats and table covers                                                                      20

4016   99   95     00      - - - - Stoppers for pharmaceutical use                                                                 3

4016   99   99     00      - - - - Other                                                                                                       5

4203                            Articles of apparel and clothing accessories, of leather or of
                                    composition leather
                                                                                       

4203   10   00     00      - Articles of apparel                                                                                          40

                                    ‑ Gloves, mittens and mitts:                                                                               

4203   21   00     00      - - Specially designed for use in sports                                                               20

4203   29                     - - Other gloves, mittens and mitts:                                                                     

4203   29   10     00      - - - Protective work gloves                                                                                40

4203   29   90     00      - - - Other                                                                                                        40

4203   30   00     00      - Belts and bandoliers                                                                                       40

4203   40   00     00      - Other clothing accessories                                                                              40

4303                            Articles of apparel, clothing accessories and other articles of
                                    furskin
                                                                                                            

4303   10                     - Articles of apparel and clothing accessories:                                                     

4303   10   10     00      - - Clothing accessories                                                                                    40

4303   10   20     00      - - Articles of apparel                                                                                        40

4303   90                     - Other:                                                                                                            

4303   90   10     00      - - Sports bags                                                                                                 40

4303   90   20     00      - - Articles for industrial purposes                                                                       40

4303   90   90     00      - - Other                                                                                                          40

4304                            Artificial fur and articles thereof                                                                           

4304   00   10     00      - Artificial fur                                                                                                    30

4304   00   20     00      - Articles for industrial purposes                                                                         40

                                    - Other:                                                                                                            

4304   00   91     00      - - Sports bags                                                                                                 40

4304   00   99     00      - - Other                                                                                                          40

4601                            Plaits and similar products of plaiting materials, whether or
                                    not assembled into strips; plaiting materials, plaits and similar
                                    products of plaiting materials, bound together in parallel
                                    strands or woven, in sheet form, whether or not being finished
                                    articles (for example, mats, matting, screens)                                                

4601   20                     - Mats, matting and screens of vegetable materials:                                             

4601   20   10     00      - - Mats and matting                                                                                         30

4601   20   20     00      - - Screens                                                                                                      30

                                    ‑ Other:                                                                                                            

4601   91                    - - Of vegetable materials:                                                                                  

4601   91   10     00      - - - Plaits and similar products of plaiting materials, whether or not
                                    assembled or not assembled into strips                                                             30

4601   91   90     00      - - - Other                                                                                                        30

4601   99                     - - Other:                                                                                                          

4601   99   10     00      - - - Mats and matting                                                                                       30

4601   99   20     00      - - - Plaits and similar products of plaiting materials, whether or not
                                    assembled or not assembled into strips                                                             30

4601   99   90     00      - - - Other                                                                                                        30

4602                            Basketwork, wickerwork and other articles, made directly to
                                    shape from plaiting materials or made up from goods of heading
                                    46.01; articles of loofah                                                                                   

4602   10                     - Of vegetable materials:                                                                                    

4602   10   10     00      - - Of rattan                                                                                                      30

4602   10   20     00      - - Of bamboo                                                                                                   30

4602   10   90     00      - - Other                                                                                                          30

4602   90   00     00      - Of other materials                                                                                           30

4801                            Newsprint, in rolls or sheets                                                                               

4801   00   10     00      - Weighing not more than 55 g/m2                                                                      35

4801   00   90     00      - Other                                                                                                            35

4802                            Uncoated paper and paperboard, of a kind 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 of heading 48.01
                                    or 48.03; hand‑made paper and paperboard                                                  

4802   10   00     00      - Hand‑made paper and paperboard                                                                    35

4802   20   00     00      - Paper and paperboard of a kind used as a base for photo‑sensitive,
                                    heat‑sensitive or electro‑sensitive paper or paperboard                                          5

4802   30                     - Carbonizing paper base:                                                                                  

4802   30   10     00      - - Weighing less than 20 g/m2                                                                            5

4802   30   90     00      - - Other                                                                                                           5

4802   40   00     00      - Wallpaper base                                                                                              10

                                    - Other paper and paperboard, not containing fibers obtained by
                                    a mechanical process or chemi-mechanical process or of which not
                                    more than 10% by weight of the total fiber content consists of
                                    such fibers:                                                                                                      

4802   54                     - - Weighing less than 40 g/m2:                                                                          

4802   54   10     00      - - - Used in the manufacture of gypsum boards and computer cards
                                    or paper                                                                                                           35

4802   54   20     00      - - - Aluminum paper base                                                                                  5

4802   54   30     00      - - - Other printing, writing or photocopy papers and of a kind used
                                    for graphic purposes                                                                                         35

4802   54   90     00      - - - Other                                                                                                        35

4802   55                     - - Weighing 40 g/m2 or more but not more than 150 g/m2, in rolls:                         

4802   55   10     00      - - - For printing banknotes; used in the manufacture of gypsum
                                    boards and computer cards or paper                                                                  35

4802   55   20     00      - - - Fancy paper and paperboard including with watermarks,
                                    granitized felt finish, fibers or blend of specks and vellum antique
                                    finish                                                                                                               35

4802   55   30     00      - - - Aluminum paper base                                                                                  5

4802   55   40     00      - - - Other printing, writing or photocopy papers and of a kind used
                                    for graphic purposes                                                                                         35

4802   55   90              - - - Other                                                                                                         

4802   55   90     10      - - - - Anti-adhesive paper base                                                                           5

4802   55   90     90      - - - - Other                                                                                                      35

4802   56                     - - Weighing 40 g/m2 or more but not more than 150 g/m2, in sheets
                                    with one side not exceeding 435 mm and the other side not exceeding
                                    297 mm in the unfolded state:                                                                            

4802   56   10     00      - - - For printing banknotes; used in the manufacture of gypsum
                                    boards and computer cards or paper                                                                  35

4802   56   20     00      - - - Fancy paper and paperboard including with watermarks,
                                    granitized felt finish, fibers or blend of specks and vellum antique
                                    finish                                                                                                               35

4802   56   30     00      - - - Other printing, writing or photocopy papers and of a kind used
                                    for graphic purposes                                                                                         35

4802   56   90     00      - - - Other                                                                                                        35

4802   57                     - - Other, weighing 40 g/m2 or more but not more than 150 g/m2:                           

4802   57   10     00      - - - For printing banknotes; used in the manufacture of gypsum
                                    boards and computer cards or paper                                                                  35

4802   57   20     00      - - - Fancy paper and paperboard including with watermarks,
                                    granitized felt finish, fibers or blend of specks and vellum antique
                                    finish                                                                                                               35

4802   57   30     00      - - - Other printing, writing or photocopy papers and of a kind used
                                    for graphic purposes                                                                                         35

4802   57   90     00      - - - Other                                                                                                        35

4802   58                     - - Weighing more than 150 g/m2:                                                                       

4802   58   10     00      - - - Used in the manufacture of gypsum boards and computer cards
                                    or paper                                                                                                           35

4802   58   20     00      - - - Fancy paper and paperboard including with watermarks,
                                    granitized felt finish, fibers or blend of specks and vellum antique
                                    finish                                                                                                               35

4802   58   30     00      - - - Other printing, writing or photocopy papers and of a kind used
                                    for graphic purposes                                                                                         35

4802   58   90     00      - - - Other                                                                                                        35

                                    - Other paper and paperboard, of which more than 10% by weight of
                                    the total fiber content consists of fibers obtained by a mechanical
                                    or chemi-mechanical process:                                                                            

4802   61                     - - In rolls:                                                                                                         

4802   61   10     00      - - - Aluminum paper base                                                                                  5

4802   61   20     00      - - - For printing banknotes; manufacture of gypsum boards and
                                    computer cards or paper                                                                                   35

4802   61   30     00      - - - Other printing, writing or photocopy papers and of a kind used
                                    for graphic purposes                                                                                         35

4802   61   90     00      - - - Other                                                                                                        35

4802   62                     - - In sheets with one side not exceeding 435 mm and the other side
                                    not exceeding 297 mm in the unfolded state:                                                       

4802   62   10     00      - - - Aluminum paper base                                                                                  5

4802   62   20     00      - - - For printing banknotes; manufacture of gypsum boards and
                                    computer cards or paper                                                                                   35

4802   62   30     00      - - - Other printing, writing or photocopy papers and of a kind used
                                    for graphic purposes                                                                                         35

4802   62   90     00      - - - Other                                                                                                        35

4802   69                     - - Other:                                                                                                          

4802   69   10     00      - - - Aluminum paper base                                                                                  5

4802   69   20     00      - - - For printing banknotes; manufacture of gypsum boards and
                                    computer cards or paper                                                                                   35

4802   69   30     00      - - - Other printing, writing or photocopy papers and of a kind used
                                    for graphic purposes                                                                                         35

4802   69   90     00      - - - Other                                                                                                        35

4804                            Uncoated kraft paper and paperboard, in rolls or sheets, other
                                    than that of heading 48.02 or 48.03                                                                 

                                    ‑ Kraftliner:                                                                                                       

4804   11   00     00      - - Unbleached                                                                                                 18

4804   19   00     00      - - Other                                                                                                          20

                                    ‑ Sack kraft paper:                                                                                            

4804   21                    - - Unbleached:                                                                                                 

4804   21   10     00      - - - For making cement bags                                                                             3

4804   21   90     00      - - - Other                                                                                                        30

4804   29                    - - Other:                                                                                                          

4804   29   10     00      - - - Composite papers                                                                                      20

4804   29   90     00      - - - Other                                                                                                        20

                                    ‑ Other kraft paper and paperboard weighing 150 g/m2 or less:                               

4804   31                     - - Unbleached:                                                                                                 

4804   31   10     00      - - - Electrical grade insulating Kraft paper                                                           5

4804   31   20     00      - - - Kraft paper in rolls of a width of 209 mm for use as wrapper
                                    in dynamite sticks                                                                                            10

4804   31   30     00      - - - Of a wet strength 40 g to 60 g, for plywood adhesive tape                              10

4804   31   90              - - - Other                                                                                                         

4804   31   90     10      - - - - Emery paper base                                                                                     5

4804   31   90     90      - - - - Other                                                                                                      20

4804   39                     - - Other:                                                                                                          

4804   39   10     00      - - - Of a wet strength 40 g to 60 g, for plywood adhesive tape                              10

4804   39   90     00      - - - Other                                                                                                        20

                                    - Other kraft paper and paperboard weighing more than 150 g/m2
                                    but less than 225 g/m2:                                                                                      

4804   41                     - - Unbleached:                                                                                                 

4804   41   10     00      - - - Electrical grade insulating kraft paper                                                            5

4804   41   90     00      - - - Other                                                                                                        25

4804   42   00     00      - - Bleached uniformly throughout the mass and of which more than
                                    95% by weight of the total fiber content consists of wood fibers
                                    obtained by a chemical process                                                                        25

4804   49   00     00      - - Other                                                                                                          25

                                    ‑ Other kraft paper and paperboard weighing 225 g/m2 or more:                             

4804   51                     - - Unbleached:                                                                                                 

4804   51   10     00      - - - Electrical grade insulating Kraft paper; pressboard weighing
                                    600 g/m2 or more                                                                                               5

4804   51   20     00      - - - Kraft paper in rolls of a width of 209 mm for use as wrapper
                                    in dynamite sticks                                                                                            25

4804   51   30     00      - - - Of a wet strength 40 g to 60 g, for plywood adhesive tape                              10

4804   51   90     00      - - - Other                                                                                                        25

4804   52   00     00      - - Bleached uniformly throughout the mass and of which more than
                                    95% by weight of the total fiber content consists of wood fibers
                                    obtained by a chemical process                                                                        25

4804   59   00     00      - - Other                                                                                                          25

4805                            Other uncoated paper and paperboard, in rolls or sheets,
                                    not further worked or processed than as specified in Note 3 to
                                    this Chapter

                                    - Fluting paper:                                                                                                 

4805   11   00     00      - - Semi-chemical fluting paper                                                                          10

4805   12   00     00      - - Straw fluting paper                                                                                        10

4805   19   00     00      - - Other                                                                                                          10

                                    - Testliner (recycled liner board):                                                                         

4805   24   00     00      - - Weighing 150 g/m2 or less                                                                            10

4805   25   00     00      - - Weighing more than 150 g/m2                                                                        10

4805   30                     - Sulfite wrapping paper:                                                                                    

4805   30   10     00      - - Colored match wrapping paper                                                                       10

4805   30   90     00      - - Other                                                                                                          10

4805   40   00              - Filter paper and paperboard:                                                                             

4805   40   00     10      - - Filter paper base                                                                                           5

4805   40   00     90      - - Other                                                                                                          10

4805   50   00     00      - Felt paper and paperboard                                                                               10

                                    - Other:                                                                                                            

4805   91                     - - Weighing 150 g/m2 or less:                                                                            

4805   91   10     00      - - - Paper used as interleaf material for the packing of flat glass
                                    products, with a resin content of not more than 0.6%                                            5

4805   91   20     00      - - - Blotting paper                                                                                            20

4805   91   30     00      - - - Joss paper                                                                                                 25

4805   91   90     00      - - - Other                                                                                                         5

4805   92   00     00      - - Weighing more than 150 g/m2 but less than 225g/m2                                       10

4805   93   00     00      - - Weighing 225 g/m2 or more                                                                           10

4807   00   00     00      Composite paper or paperboard (made by sticking flat layers of
                                    paper or paperboard together with an adhesive), not surface‑coated
                                    or impregnated, whether or not internally reinforced, in rolls or sheets                   20

4814                            Wallpaper and similar wall coverings; window transparencies
                                    of paper
                                                                                                         

4814   10   00     00      - “Ingrain” paper                                                                                                35

4814   20   00     00      - Wallpaper and similar wall coverings, consisting of paper coated or,
                                    covered on the face side, with a grained, embossed, colored, design‑
                                    printed or otherwise decorated layer of plastics                                                   35

4814   30   00     00      - Wallpaper and similar wall coverings, consisting of paper covered,
                                    on the face side, with plaiting material, whether or not bound together
                                    in parallel strands or woven                                                                               35

4814   90                    - Other:                                                                                                            

4814   90   10     00      - - Wallpaper and similar wall coverings, consisting of grained,
                                    embossed, surface-colored, design-printed, or otherwise surface-
                                    decorated paper, coated or covered with transparent protective                              
                                    plastics                                                                                                           35

4814   90   90     00      - - Other                                                                                                          30

4815   00   00     00      Floor coverings on a base of paper or of paperboard, whether or
                                    not cut to size                                                                                                  35

4817                            Envelopes, letter cards, plain postcards and correspondence
                                    cards, of paper or paperboard; boxes, pouches, wallets and
                                    writing compendiums, of paper or paperboard, containing
                                    an assortment of paper stationery                                                                  

4817   10   00     00      - Envelopes                                                                                                      35

4817   20   00     00      - Letter cards, plain postcards and correspondence cards                                    35

4817   30   00     00      - Boxes, pouches, wallets and writing compendiums, of paper or
                                    paperboard, containing an assortment of paper stationery                                    35

4818                            Toilet paper and similar paper, cellulose wadding or webs of
                                    cellulose fibers, of a kind used for household or sanitary
                                    purposes, in rolls of a width not exceeding 16 cm, or cut to size
                                    or shape; napkins for babies, tampons, 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 fibers                                                                                  

4818   10   00     00      - Toilet paper                                                                                                    30

4818   20   00     00      - Handkerchiefs, cleansing or facial tissues and towels                                        30

4818   30   00     00      - Tablecloths and serviettes                                                                               30

4818   40                     - Sanitary towels and tampons, napkins and napkin liners for babies
                                    and similar sanitary articles:                                                                              

4818   40   10     00      - - Napkins and napkin liners for babies and similar sanitary articles                     30

4818   40   20     00      - - Sanitary towels, tampons and similar articles                                                 30

4818   50                     - Articles of apparel and clothing accessories:                                                     

4818   50   10     00      - - Surgical face masks                                                                                     30

4818   50   90     00      - - Other                                                                                                          30

4818   90   00     00      - Other                                                                                                            30

4819                            Cartons, boxes, cases, bags and other packing containers, of
                                    paper, paperboard, cellulose wadding or webs of cellulose
                                    fibers; box files, letter trays, and similar articles, of paper                                                                   or paperboard, of a kind used in offices, shops or the like                                                    

4819   10   00     00      - Cartons, boxes and cases, of corrugated paper or paperboard                            20

4819   20                     - Folding cartons, boxes and cases, of non‑corrugated paper or
                                    paperboard:                                                                                                      

4819   20   10     00      - - Boxes                                                                                                         20

4819   20   90     00      - - Other                                                                                                          20

4819   30   00     00      - Sacks and bags having a base of a width of 40cm or more                                 30

4819   40   00     00      - Other sacks and bags, including cones                                                            30

4819   50   00     00      - Other packing containers, including record sleeves                                            30

4819   60   00     00      - Box files, letter trays, storage boxes and similar articles, of a kind
                                    used in offices, shops or the like                                                                        30

4820                            Registers, account books, note books, order books, receipt books,
                                    letter pads, memorandum pads, diaries and similar articles,
                                    exercise books, blotting‑pads, binders (loose‑leaf or other),                          
                                    folders, file covers, manifold business forms, interleaved carbon
                                    sets and other articles of stationery, of paper or paperboard;
                                    albums for samples or for collections and book covers, of paper
                                    or paperboard                                                                                                

4820   10   00     00      - Registers, account books, note books, order books, receipt books,
                                    letter pads, memorandum pads, diaries and similar articles                                  35

4820   20   00     00      - Exercise books                                                                                              35

4820   30   00     00      - Binders (other than book covers), folders and file covers                                     35

4820   40   00     00      - Manifold business forms and interleaved carbon sets                                         35

4820   50   00     00      - Albums for samples or for collections                                                               35

4820   90   00     00      - Other                                                                                                            35

4823                            Other paper, paperboard, cellulose wadding and webs or
                                    cellulose fibers, cut to size or shape; other articles of paper
                                    pulp, paper, paperboard, cellulose wadding or webs of                                
                                    cellulose fibers                                                                                               

                                    - Gummed or adhesive paper, in strips or rolls:                                                    

4823   12                     - - Self‑adhesive:                                                                                               

4823   12   10     00      - - - Gummed sterilization indicators (autoclave tapes)                                         20

4823   12   90     00      - - - Other                                                                                                        20

4823   19   00     00      - - Other                                                                                                          20

4823   20                     - Filter paper and paperboard:                                                                             

4823   20   10     00      - - Filter paper weighing less than 150 g/m2                                                         10

4823   20   90     00      - - Other                                                                                                          10

4823   40                     - Rolls, sheets and dials, printed for self‑recording apparatus:                               

                                    - - For electro-medical apparatus:                                                                       

4823   40   11     00      - - - Cardiograph recording paper                                                                         0

4823   40   19     00      - - - Other                                                                                                         0

4823   40   90     00      - - Other                                                                                                           0

4823   60   00     00      - Trays, dishes, plates, cups and the like, of paper or paperboard                         35

4823   70                    - Molded or pressed articles of paper pulp:                                                          

4823   70   10     00      - - Gaskets and washers                                                                                    5

4823   70   90     00      - - Other                                                                                                          10

4823   90                     - Other:                                                                                                            

4823   90   10     00      - - Joss paper                                                                                                   30

4823   90   20     00      - - Sterilization indicators, not gummed; cocooning frames for
                                    silk-worms                                                                                                       20

                                    - - Cards for office machines:                                                                              

4823   90   31     00      - - - Unpunched cards for office punched card machines, whether or
                                    not in strips                                                                                                     30

4823   90   39     00      - - - Other                                                                                                        30

4823   90   40     00      - - Telegraph or teleprinter paper in strips or rolls                                                 20

4823   90   50     00      - - Display cards for jewelry or for small objects of personal
                                    adornment or for articles of personal use normally carried in the
                                    pocket, in the handbag or on the person                                                             30

4823   90   60     00      - - Cup stock board; (i.e. polyethylene coated paperboard used for
                                    the manufacture of paper cup bottoms), in reels of a width of
                                    less than 10 cm; die-cut polyethylene (PE) coated paperboard
                                    for paper-cup making; coated paper and paperboard used for inkjet
                                    printing                                                                                                            30

4823   90   70     00      - - Paper tube set for the manufacture of fireworks                                               30

4823   90   80     00      - - Paper used as interleaf material for separating in-process battery
                     &nbs