Trade Agreement

Comprehensive Economic Partnership Agreement between the Republic of Korea and the Republic of India

Trade Agreement · Language: EN

PREAMBLE

Page 2 in PDFThe Republic of Korea (hereinafter referred to as 'Korea') and the Republic of India (hereinafter referred to as 'India'), and hereinafter referred to jointly as 'Parties' and individually as 'Party':

RECOGNISING their long-standing friendship, strong economic ties and close cultural links;

RECALLING the establishment of the Joint Study Group to examine the benefits of a Comprehensive Economic Partnership Agreement (hereinafter referred to as 'CEPA') between Korea and India in January 2005, and its recommendations, which served as the framework for negotiations on the CEPA and its structure as an integrated package of agreements;

CONSIDERING that the expansion of their domestic markets, through economic integration, is important for accelerating their economic development;

DESIRING to promote mutually beneficial economic relations;

SHARING the belief that the CEPA would improve their attractiveness to capital and human resources, and create larger and new markets, to expand trade and investment not only between them but also in the region;

AFFIRMING their commitment to fostering the development of an open market economy in Asia, and to encouraging the economic integration of Asian economies in order to further the liberalisation of trade and investment in the region;

REAFFIRMING that this Agreement shall contribute to the expansion and development of world trade under the multilateral trading system embodied in the WTO Agreement;

BUILDING on their respective rights and obligations under the WTO Agreement and other bilateral, regional and multilateral instruments of cooperation to which both Parties are party;

FURTHER REAFFIRMING their rights to pursue economic philosophies suited to their development goals and their rights to realise their national policy objectives;

RECOGNISING that economic and trade liberalisation should allow for the optimal use of natural resources in accordance with the objective of sustainable development, seeking both to protect and preserve the environment; and

RESOLVED to promote reciprocal trade and investment, and to avoid circumvention of benefits of regional trade integration, through the establishment of clear and mutually advantageous trade rules, and industry as well as regulatory cooperation;

HAVE AGREED as follows:

GENERAL PROVISIONS AND DEFINITIONS

ARTICLE 1.1: OBJECTIVES

The objectives of this Agreement, as elaborated more specifically through its principles and rules are to:

Page 3 in PDF– (a) liberalise and facilitate trade in goods and services and expand investment between the Parties;
– (b) establish a cooperative framework for strengthening and enhancing the economic relations between the Parties;
– (c) establish a framework conducive for a more favourable environment for their businesses and promote conditions of fair competition in the free trade area;
– (d) establish a framework of transparent rules to govern trade and investment between the Parties;
– (e) create effective procedures for the implementation and application of this Agreement;
– (f) explore new areas of economic cooperation and develop appropriate measures for closer economic partnership between the Parties;
– (g) improve the efficiency and competitiveness of their manufacturing and services sectors and expand trade and investment between the Parties; and
– (h) establish a framework for further regional and multilateral cooperation to expand and enhance the benefits of this Agreement throughout Asia, and thereby, to encourage the economic integration of Asian economies.

ARTICLE 1.2: RELATION TO OTHER AGREEMENTS

1. The Parties reaffirm their existing rights and obligations with respect to each other under existing bilateral, regional and multilateral agreements to which both Parties are party, including the WTO Agreement. 2. In the event of any inconsistency between this Agreement and other agreements to which both Parties are party, the Parties shall immediately consult with each other with a view to finding a mutually satisfactory solution.

ARTICLE 1.3: GENERAL DEFINITIONS

Page 4 in PDFFor the purposes of this Agreement, unless otherwise specified:

central level of government means:

Page 5 in PDFSPS Agreement means the Agreement on the Application of Sanitary and Phytosanitary Measures , contained in Annex 1A to the WTO Agreement;

TBT Agreement means the Agreement on Technical Barriers to Trade , contained in Annex 1A to the WTO Agreement;

territory means:

CHAPTER TWO TRADE IN GOODS

ARTICLE 2.1: DEFINITIONS

For the purposes of this Chapter:

ARTICLE 2.2: SCOPE AND COVERAGE

This Chapter applies to trade in goods between the Parties.

Section A: National Treatment and Market Access for Goods

ARTICLE 2.3: NATIONAL TREATMENT

Each Party shall accord national treatment to the goods of the other Party in accordance with Article III of GATT 1994, including its interpretative notes, which is hereby incorporated into and made a part of this Agreement, mutatis mutandis .

ARTICLE 2.4: REDUCTION OR ELIMINATION OF CUSTOMS DUTIES

1 Customs duties for India refer to basic customs duties as specified in the First Schedule to the Customs Tariff Act , 1975 of India. This is without prejudice to Korea's position either on the definition of customs duties or on the consistency of India's internal tax or charge equivalent to an internal tax with Article 2.3 of this Chapter or Article III of GATT 1994. 1. Except as otherwise provided for in this Agreement, each Party shall reduce or eliminate its customs duties on originating goods of the other Party in accordance with its Schedule to Annex 2-A. 2. Upon the request of either Party, the Parties shall consult each other to consider the possibility of accelerating the reduction or elimination of customs duties as set out in their Schedules to Annex 2-A including the goods that are excluded from tariff concession in the Annex. An agreement by the Parties to accelerate the reduction or elimination of customs duties on any goods shall supersede any duty rate or staging category established for those goods in this Article and the Annex 2-A in accordance with Article 15.5 (Amendment) of this Agreement. 3. The reduced customs duty rates calculated in accordance with a Party's Schedule to Annex 2-A shall be applied rounded to the first decimal place.

ARTICLE 2.5: RULES OF ORIGIN

Goods covered by this Agreement shall be eligible for preferential tariff treatment, provided that they satisfy the rules of origin as set out in Chapter Three (Rules of Origin).

ARTICLE 2.6: NON-TARIFF MEASURES

Page 7 in PDF1. Neither Party shall adopt or maintain any non-tariff measures on the importation of any goods of the other Party or on the exportation of any goods destined for the territory of the other Party except in accordance with its rights and obligations under the WTO Agreement or in accordance with other provisions of this Agreement. 2. Each Party shall ensure that such measures are not prepared, adopted or applied with a view to or with the effect of creating unnecessary obstacles to trade in goods between the Parties.

ARTICLE 2.7: CUSTOMS VALUE

Each Party shall determine the customs value of goods traded between the Parties in accordance with the provisions of Article VII of GATT 1994 and the Customs Valuation Agreement.

ARTICLE 2.8: RESTRICTIONS TO SAFEGUARD BALANCE OF PAYMENTS

Article XII of GATT 1994 and the Understanding on Balance-of-Payments Provisions of GATT 1994 shall be incorporated into and made a part of this Agreement, for measures taken for balance of payments purposes for trade in goods.

ARTICLE 2.9: GENERAL AND SECURITY EXCEPTIONS

1. For the purposes of this Chapter, Articles XX and XXI of GATT 1994 and its interpretative notes are incorporated into and made a part of this Agreement, mutatis mutandis . 2. Nothing in this Chapter shall be construed to require a Party to accord the benefits of this Chapter to the other Party, or the goods of the other Party where a Party adopts or maintains measures in any laws and regulations which it considers necessary for the protection of its essential security interests with respect to a non-Party, or goods of a nonParty that would be violated or circumvented if the benefits of this Chapter were accorded to such Party or goods.

ARTICLE 2.10: STATE TRADING ENTERPRISES

Nothing in this Agreement shall be construed to prevent a Party from maintaining or establishing a state trading enterprise in accordance with Article XVII of GATT 1994.

ARTICLE 2.11: TARIFF CLASSIFICATION

For the purposes of this Chapter and Chapter Three (Rules of Origin), the basis for tariff classification would be the HS.

ARTICLE 2.12: TEMPORARY ADMISSION

Page 8 in PDF1. Each Party shall accept in lieu of its national customs documents, and as due security for the sums referred to in Article 6 of the A.T.A. Carnet Convention, A.T.A. carnets valid for its territory, issued and used in accordance with the conditions laid down in the A.T.A. Carnet Convention, for temporary admission of:
2. (a) professional equipment necessary for representatives of the press or of broadcasting or television organisations for purposes of reporting or in order to transmit or record material for specified programmes, cinematographic equipment necessary in order to make a specified film or films or other professional equipment 2 necessary for the exercise of the calling, trade or profession of a person to perform a specified task;
3. (b) goods intended for display or demonstration at an event; and
4. (c) goods intended for use in connection with the display of foreign products at an event, including:
5. (i) goods necessary for the purposes of demonstrating foreign machinery or apparatus to be displayed;
6. (ii) construction and decoration material, including electrical fittings, for the temporary stands of foreign exhibitors;
7. (iii) advertising and demonstration material which is demonstrably publicity material for the foreign goods displayed, for example, sound recordings, films and lantern slides, as well as apparatus for use therewith; and
8. (iv) equipment including interpretation apparatus, sound recording apparatus and films of an educational, scientific or cultural character intended for use at international meetings, conferences or congresses. 2. The facilities referred to in paragraph 1 shall be granted provided that:

2 It would not include equipment which is to be used for internal transport or for the industrial manufacture or packaging of goods or (except in the case of hand-tools) for the exploitation of natural resources, for the construction, repair or maintenance of buildings or for earth moving and like projects. – (a) the goods in all respects conform to the description, quantity, quality, value and other specifications given in the A.T.A. carnet duly certified by the customs authorities of the exporting Party;
– (b) the goods are capable of identification on re-exporting;
– (c) the number or quantity of identical articles is reasonable having regard to the purposes of importation; and
– (d) the goods shall be re-exported within three months from the date of importation or such other longer period in accordance with the laws and practices of the Parties.

Section B-1: Anti-Dumping and Countervailing Duties

ARTICLE 2.13: GENERAL PROVISION

1. Except as otherwise provided for in this Agreement, the Parties retain their rights and obligations under Article VI of GATT 1994 and the Anti-Dumping Agreement.

Page 9 in PDF2. (a) Notwithstanding paragraph 1, in the event of inconsistency between the articles set out in the following subparagraphs (2)(a)(i) through (iv) and any agreement, to which both Parties are party, that results from negotiations aimed at clarifying and improving disciplines under Article VI of GATT 1994 and the Anti-Dumping Agreement, such agreement shall prevail to the extent of the inconsistency:
3. (i) Article 2.14 (Notification of Petition for Investigation and Exchange of Information);
4. (ii) Article 2.17 (Lesser Duty Rule);
5. (iii) Article 2.18 (Prohibition of Zeroing); and
6. (iv) Article 2.19 (Exemption from Investigation after Termination on Review);
7. (b) A Party may withdraw its commitments under articles listed in subparagraph (a), provided that no agreement is reached in the WTO under Article VI of GATT 1994 and the Anti-Dumping Agreement on them within a reasonable period of time, but not less than two years from the date of entry into force of this Agreement;
8. (c) Notwithstanding subparagraph (b), neither Party may withdraw its commitments under articles listed in subparagraph (a) with respect to antidumping cases where the imports from the other Party are the only subject of anti-dumping investigation;
9. (d) A Party that intends to withdraw its commitments in accordance with subparagraph (b) shall notify the other Party of its intention at least three months before its withdrawal; and
10. (e) After the date of entry into force of this Agreement, any articles relating to

anti-dumping disciplines may be added to the list of articles in subparagraph (a), if both Parties so agree.

ARTICLE 2.14: NOTIFICATION OF PETITION FOR INVESTIGATION AND EXCHANGE OF INFORMATION

The investigating authority of a Party shall, upon accepting a properly documented application for the initiation of an anti-dumping investigation in respect of goods from the other Party, and before proceeding to initiate such an anti-dumping investigation, notify the other Party at least ten working days in advance of the date of initiation of the investigation.

ARTICLE 2.15: USE OF INFORMATION

Page 10 in PDF1. Where originating goods are subject to an anti-dumping investigation, the export price of such goods before adjustment for fair comparison in accordance with Article 2.4 of the Anti-Dumping Agreement shall, subject to paragraph 2, be based on the value which appears in relevant documents. 2. In cases where the investigating authority of a Party determines that the value referred to in paragraph 1 is unreliable because of association or a compensatory arrangement between the exporter and the importer or a third party, the export price may be constructed in accordance with Article 2.3 of the Anti-Dumping Agreement.

ARTICLE 2.16: RECOMMENDATIONS OF THE WTO COMMITTEE ON ANTI-DUMPING PRACTICES

Each Party may, in all investigations conducted against goods from the other Party, take into account the recommendations of the WTO Committee on Anti-Dumping Practices.

ARTICLE 2.17: LESSER DUTY RULE

If a Party takes a decision to impose an anti-dumping duty pursuant to Article 9.1 of the Anti-Dumping Agreement, it shall apply a duty less than the margin of dumping where such lesser duty would be adequate to remove the injury to the domestic industry.

ARTICLE 2.18: PROHIBITION OF ZEROING

When anti-dumping margins are established, assessed or reviewed under Articles 2, 9.3, 9.5, and 11 of the Anti-Dumping Agreement regardless of the comparison bases under Article 2.4.2 of the Anti-Dumping Agreement, all individual margins, whether positive or negative, should be counted toward the average.

ARTICLE 2.19: EXEMPTION FROM INVESTIGATION AFTER TERMINATION

1. In case where the investigating authority of the importing Party determines that the anti-dumping measures against imports from the other Party be terminated as a result of the review under Articles 11.2 and 11.3 of the Anti-Dumping Agreement, no investigation shall be initiated on the same goods during one year after the termination of the anti-dumping duties. 2. Notwithstanding the paragraph 1, the investigating authority of the importing Party may initiate an investigation in an exceptional case, provided that the authority is satisfied, on the basis of evidence available with it, that dumping or injury has recurred as a result of withdrawal of the duties and that initiation of such an investigation is necessary to prevent material injury or threat thereof to the domestic industry as a consequence of such dumped imports from the exporting Party. The Parties reaffirm their commitments to abide by Articles VI and XVI of GATT 1994 and the Agreement on Subsidies and Countervailing Measures contained in Annex 1A to the WTO Agreement.

Section B-2: Safeguard Measures

ARTICLE 2.21: DEFINITIONS

ARTICLE 2.22: BILATERAL SAFEGUARD MEASURES

During the transition period only, if as a result of the reduction or elimination of a customs duty 3 under this Agreement, an originating good of the other Party is being imported into the territory of a Party in such increased quantities, in absolute terms or relative to domestic production, and under such conditions that the imports of such good from the other Party alone 4 constitute a substantial cause of serious injury or threat thereof to domestic industry producing a like or directly competitive good, the Party may:

– (a) suspend further reduction of any rate of customs duty on the good provided for under this Agreement; or
– (b) increase the rate of customs duty on the good to a level not to exceed the lesser of:

3 A determination that an originating good is being imported as a result of the reduction or elimination of a customs duty provided for under this Agreement shall be made only if such reduction or elimination is a cause which contributes significantly to the increase in imports, but need not be equal to or greater than any other cause. The passage of a period of time between the commencement or termination of such reduction or elimination and the increase in imports shall not by itself preclude the determination referred to in this footnote. If the increase in imports is demonstrably unrelated to such reduction or elimination, the determination referred to in this footnote shall not be made. 4 For the purposes of certainty, the Parties understand that a Party is not prevented from initiating a bilateral safeguard investigation in the event of a surge of imports from the territory of non-Parties. For further certainty, the Parties understand that bilateral safeguard measures can only be imposed on the good of the other Party when the increase in the import of such goods from that other Party alone constitute a substantial cause of serious injury or threat of serious injury, to domestic industry producing a like or directly competitive good. – (i) the MFN applied rate of customs duty on the good in effect at the time the measure is taken; and
– (ii) the MFN applied rate of customs duty on the good in effect on the day immediately preceding the date of entry into force of this Agreement.

ARTICLE 2.23: CONDITIONS AND LIMITATIONS ON IMPOSITION OF A BILATERAL SAFEGUARD MEASURE

The following conditions and limitations shall apply to an investigation or a measure described in Article 2.22:

Page 12 in PDF– (a) a Party shall immediately deliver written notice to the other Party upon:
– (i) initiating an investigatory process relating to serious injury or threat thereof and the reasons for it;
– (ii) making a finding of serious injury or threat thereof caused by increased imports; and
– (iii) taking a decision to apply a safeguard measure;
– (b) in making the notification referred to in subparagraph (a), the Party proposing to apply a safeguard measure shall provide the other Party with all pertinent information, which shall include evidence of serious injury or threat thereof caused by the increased imports, precise description of the good involved and the proposed measure, proposed date of introduction and expected duration;
– (c) a Party proposing to apply a safeguard measure shall provide adequate opportunity for prior consultations with the other Party as far in advance of taking any such measure as practicable, with a view to reviewing the information arising from the investigation, exchanging views on the measure and reaching an agreement on the compensation set out in Article 2.25. The Parties shall in such consultations, review, inter alia , the information provided under subparagraph (b), to determine:
– (i) compliance with Section B-2;
– (ii) whether any proposed measure should be taken; and
– (iii) the appropriateness of the proposed measure, including consideration of alternative measures;
– (d) a Party shall apply a measure only following an investigation by its competent authorities in accordance with Articles 3 and 4.2(c) of the Safeguards Agreement, and to this end, Articles 3 and 4.2(c) of the Safeguards Agreement are incorporated into and made a part of this Agreement, mutatis mutandis ;
– (e) in undertaking the investigation described in subparagraph (d), a Party shall comply with the requirements of Articles 4.2(a) and (b) of the Safeguards Agreement, and to this end, Articles 4.2(a) and (b) are incorporated into and made a part of this Agreement, mutatis mutandis ;
– (f) the investigation shall in all cases be completed within one year following its date of initiation;
– (g) no measure shall be maintained:
– (i) except to the extent and for such time as may be necessary to remedy serious injury and to facilitate adjustment; or
– (ii) for a period exceeding two years, except that in exceptional circumstances, the period may be extended by up to additional two years, to a total of four years from the date of first imposition of the measure if the investigating authorities determine in conformity with procedures set out in subparagraphs (a) through (f), that the safeguard measure continues to be necessary to prevent or remedy serious injury and to facilitate adjustment and that there is evidence that the industry is adjusting;
– (h) no bilateral safeguard measure shall be taken against a particular good while a global safeguard measure in respect of that good is in place; in the event that a global safeguard measure is taken in respect of a particular good, any existing bilateral safeguard measure which is taken against that good shall be terminated;
– (i) upon the termination of the safeguard measure, the rate of customs duty shall be the rate which would have been in effect but for the measure; and
– (j) no measures shall be applied again to the import of a good which has previously been subject to such a measure for a period of time equal to that during which such measure had been previously applied, provided that the period of non-application is at least two years.

ARTICLE 2.24: PROVISIONAL MEASURES

Page 13 in PDFIn critical circumstances, where delay would cause damage which would be difficult to repair, a Party may take a measure described in Article 2.22 on a provisional basis pursuant to a preliminary determination that there is clear evidence that imports from the other Party have increased as the result of the reduction or elimination of a customs duty under this Agreement, and such imports constitute a substantial cause of serious injury, or threat thereof, to the domestic industry. The duration of such provisional measure shall not exceed 200 days, during which time the requirements of Articles 2.23(d) and (e) shall be met. Any tariff increases shall be promptly refunded if the investigation provided for in Article 2.23(d) does not result in a finding that the requirements of Article 2.22 are met. The duration of any provisional measure shall be counted as part of the period described in Article 2.23(g)(ii).

Page 14 in PDF1. The Party proposing to apply a measure described in Article 2.22 shall provide to the other Party mutually agreed adequate means of trade liberalising compensation in the form of concessions having substantially equivalent trade effects or equivalent to the value of the additional duties expected to result from the measure. If the Parties are unable to agree on compensation within 30 days in the consultations under Article 2.23(c), the Party against whose originating goods the measure is applied may take action having trade effects substantially equivalent to the measure applied under this Article. This action shall be applied only for the minimum period necessary to achieve the substantially equivalent effects. 2. The right to take action referred to in the second sentence of paragraph 1 shall not be exercised for:
3. (a) the first two years that the measure is in effect; and
4. (b) the first three years that the measure is in effect where it has been extended beyond two years in accordance with Article 2.23(g)(ii);

provided that the measure described in Article 2.22 has been taken as a result of an absolute increase in imports and that such a measure conforms to the provisions of this Section.

ARTICLE 2.26: ADMINISTRATION OF EMERGENCY ACTION PROCEEDINGS 1. Each Party shall ensure the consistent, impartial and reasonable administration of its laws, regulations, decisions and rulings governing all safeguard investigation proceedings. 2. Each Party shall entrust determinations of serious injury or threat thereof in safeguard investigation proceedings to a competent investigating authority, subject to review by judicial or administrative tribunals, to the extent provided for in its laws. Negative injury determinations shall not be subject to modification, except by such review. 3. Each Party shall adopt or maintain equitable, timely, transparent and effective procedures for safeguard investigation proceedings.

ARTICLE 2.27: GLOBAL SAFEGUARD MEASURES

Each Party retains its rights and obligations under Article XIX of GATT 1994 and the Safeguards Agreement. This Agreement does not confer any additional rights or impose any additional obligations on the Parties with regard to measures taken pursuant to Article XIX of GATT 1994 and the Safeguards Agreement, except that a Party taking a safeguard measure under Article XIX of GATT 1994 and the Safeguards Agreement may, to the extent consistent with the obligations under the WTO Agreement, exclude imports of an originating good of the other Party if such imports are not a substantial cause of serious injury or threat thereof.

Section C: Technical Regulations and SPS Measures

ARTICLE 2.28: TECHNICAL REGULATIONS AND SPS MEASURES

1. Each Party reaffirms its rights and obligations under the TBT Agreement and the SPS Agreement. 2.

Page 15 in PDFFor exchange of information, bilateral consultation, and mutual cooperation to

facilitate bilateral trade, while respecting each other's legitimate rights to adopt measures to protect human, animal and plant life or health, both Parties shall:

– (a) in respect of TBT matters:
– (i) exchange information on technical regulations, standards and conformity assessment procedures in the Parties; – (ii) address any TBT issues to identify a practical solution with a view to facilitating bilateral trade;
– (iii) explore developing possible mutual recognition agreements or arrangements on technical regulations, standards and conformity assessment procedures between the Parties for mutual benefit and facilitating access to each other's market;
– (iv) undertake consultation no later than one year from the date of entry into force of this Agreement with a view to arriving at mutual recognition agreements or arrangements for conformity assessment of the sectors listed in Annex 2-B within three years after the start of the consultation. The aforementioned period of consultation may be extended, as necessary. Any legitimate delay or failure to reach and conclude agreements or arrangements, including on the basis of science and risk-based assessment, shall not be regarded as a breach of a Party's obligations under this subparagraph. The Parties may undertake a joint study through their technical bodies, as necessary, before starting aforementioned consultation. In this case, the timeframe of the consultation may be modified accordingly. The Parties may, after mutual consultation, agree to include more sectors in Annex 2-B;
– (v) strengthen cooperation between the Parties at relevant international and regional fora on standards and conformity assessment and promote the use of international standards and conformity assessment guidelines, as appropriate, as a basis for the development of national technical regulations; and
– (vi) work towards framing guidelines for the recognition of suppliers' declaration on conformity assessment and standards in a manner consistent with international norms;
– (b) in respect of SPS matters:
– (i) exchange information on such matters as occurrences of specific SPS incidents in the Parties and change or introduction of their SPSrelated regulations or standards, which may, directly or indirectly, affect trade in goods between the Parties;
– (ii) identify and consult, based on the SPS Agreement and relevant international standards, guidelines and recommendations, on specific issues that may arise from the application of SPS measures, including acceptance of equivalence of the other Party's SPS measures and recognition of pest or disease free areas and areas of low-pest or disease prevalence as per the relevant provisions of the SPS Agreement.

These shall be done in terms of the exporting Party objectively demonstrating to the importing Party that its

measures achieve the importing Party's appropriate level of sanitary or phytosanitary protection and that the concerned areas are, and are likely to remain, pest- or disease-free areas or areas of low pest or disease prevalence, respectively.

Page 16 in PDFReasonable access shall be given, upon request, to the importing Party for inspection, testing and other relevant procedures; – (iii) explore areas and forms of technical cooperation including personnel training and joint research in respect of mutually agreed SPS issues; and
– (iv) identify other functions as mutually agreed upon by the Parties. 3. The Parties shall establish a Joint Working Group to address specific TBT or SPS issues, including works enumerated in paragraph 2. The Joint Working Group shall endeavour to resolve the issues raised before it within a reasonable period of time based on science and risk-based assessment. 4. Notwithstanding Article 14.3.1 (Choice of Forum), any dispute regarding TBT or SPS matters arising under this Article shall not be brought to dispute settlement under this Agreement unless the Parties otherwise agree.

ANNEX 2-A TARIFF REDUCTION OR ELIMINATION

KOREA'S SCHEDULE OF TARIFF CONCESSIONS

Page 19 in PDF

HS code (2002)	Description	Base Rate	Staging Category
010110	Pure-bred breeding animals
0101101000	Horses	8	E-8
0101109000	Other	8	E-8
010190	Other
0101901010	Horses for racing	8	E-8
0101901090	Other	8	E-8
0101909000	Other	8	E-8
010210	1. Pure-bred breeding animals
0102101000	Milch cows	89.1	E-8
0102102000	Beef cattle	89.1	E-8
0102109000	Other	89.1	E-8
010290	2. Other
0102901000	Milch cows	40	EXC
0102902000	Beef cattle	40	EXC
0102909000	Other	0	E-0
010310	1. Pure-bred breeding animals
0103100000	1. Pure-bred breeding animals	18	E-8
010391	Weighing less than 50kg
0103910000	Weighing less than 50kg	18	EXC
010392	Weighing 50kg or more
0103920000	Weighing 50kg or more		EXC
010410	Sheep	18
0104100000	Sheep	8	E-8
010420	Goats
0104201000	Milch goats	8	E-8
0104209000	Other	8	E-8
010511	A. Fowls of the species Gallus domesticus
0105111000	Pure-bred breeding animals	9	E-8
0105119000	Other	9	EXC
010512	B. Turkeys
0105120000	B. Turkeys	9	E-8
010519	C. Other
0105191000	Ducks	18	EXC
0105199000	Other	9	SEN
010592	A. Fowls of the species Gallus domesticus,weighing not more than 2,000g
0105921000	(1) Pure-bred breeding animals	9	E-8
0105929000	(2)Other	9	EXC
010593	B. Fowls of the species Gallus domesticus, weighing more than 2,000g

HS code (2002)	Description	Base Rate	Staging Category
0105931000	(1) Pure-bred breeding animals	9	E-8
0105939000	(2) Other
010599	C. Other
0105991000	Ducks	18	SEN
0105992000	Turkeys	9 9	EXC E-8
0105999000	Other	9	E-8
010611	Primates
0106110000	Primates	8	E-8
010612	Whales, dolphins and porpoises(mammals of the order Cetacea); manatees and dugongs(mammals of the order
0106120000	Sirenia) Whales, dolphins and porpoises(mammals of the order Cetacea); manatees and dugongs(mammals of the order	8	E-8
010619	Sirenia) Other
0106191000	Dogs	8	SEN
0106192000	Rabbits and hares	8	E-8
0106193000	Deer	8	E-8
0106194000	Bears	8	E-8
0106199000	Other	8	E-8
HS code (2002)	Description	Base Rate	Staging Category
010620	Reptiles(including snakes and turtles)
0106201000	Snakes	8	E-8
0106202000	Fresh-water tortoises	8	E-8
0106203000	Turtles	8	E-8
0106209000	Other	8	E-8
010631	Birds of prey
0106310000	Birds of prey	8	E-8
010632	Psittaciformes (including parrots, parakeets, macaws and cockatoos)
0106320000	Psittaciformes (including parrots, parakeets, macaws and cockatoos)	8	E-8
010639	Other
0106390000
010690	Other
0106901000	Amphibia	8	E-8
0106902010	Honey bees	8	E-8
0106902090	Other	8	E-8
0106903010	Lug worms	8	E-0
0106903020	Yarn earth worms	8	E-0
0106903090	Other	8	E-8

HS code (2002)	Description	Base Rate	Staging Category
0106909000	Other	8	E-8
020110	Carcasses and half-carcasses
0201100000	Carcasses and half-carcasses	40	EXC
020120 0201200000	Other cuts with bone in Other cuts with bone in
020130 0201300000	Boneless	40	EXC
020210	Boneless Carcasses and half-carcasses	40	EXC
0202100000	Carcasses and half-carcasses	40	EXC
020220	Other cuts with bone in
0202200000	Other cuts with bone in	40	EXC
020230	Boneless
020311	Carcasses and half-carcasses
0202300000	Boneless	40	EXC
020312	Hams,shoulders and cuts thereof,with bone in
0203110000	Carcasses and half-carcasses	22.5	EXC

Page 20 in PDF

0203120000 020319	Hams,shoulders and cuts thereof,with bone in Other
0203191000
0203199000	Other	22.5	EXC
0203210000	Carcasses and half-carcasses	25	EXC
020322	Hams,shoulders and cuts thereof,with bone in
0203220000	Hams,shoulders and cuts thereof,with bone in	25	EXC
020329	Other
0203291000	Belly		EXC
0203299000	Other
020410 0204100000	Carcasses and half-carcasses of lamb,fresh or chilled Carcasses and half-carcasses of lamb,fresh or chilled	22.5	SEN
020421 0204210000	Carcasses and half-carcasses	22.5	SEN
020422	Carcasses and half-carcasses
0204220000	in	22.5
020423 0204230000	Boneless Boneless	22.5	SEN
020430 0204300000	Carcasses and half-carcasses of lamb,frozen Carcasses and half-carcasses of lamb,frozen
020441 0204410000	Carcasses and half-carcesses
020442	Other cuts with bone in in
0204430000	Other cuts with bone Boneless		EXC
0204420000 020443		22.5	EXC
HS code (2002)	Description	Base Rate	Staging Category
020450	Meat of goats
0204501000	Fresh or chilled	22.5	EXC
0204502000	Frozen	22.5	EXC
020500	Meat of horses,asses,mules or hinnies,fresh,chilled or frozen.
0205001000	Fresh or chilled	27	SEN
0205002000	Frozen	27	SEN
020610	Of bovine animals,fresh or chilled
0206100000
020621	Tongues
0206210000	Tongues	18	EXC
020622	Livers
0206220000	Livers	18	EXC
020629	Other
0206291000	Tails	18	EXC

0203120000 020319	Hams,shoulders and cuts thereof,with bone in Other
0206292000	Feet	18	EXC
0206299000	Other	18	EXC
020630	Of swine,fresh or chilled
0206300000	Of swine,fresh or chilled	18	EXC
020641	Livers
0206410000	Livers	18	EXC
020649	Other
0206491000	Feet	18	EXC
0206499000	Other	18	EXC
020680	Other,fresh or chilled
0206800000	Other,fresh or chilled	18	EXC
020690	Other,frozen
0206900000 020711 0207111000	Other,frozen Not cut in pieces,fresh or chilled Weighing not more than 550g	18 18	EXC EXC
0207119000	Other	18	EXC
020712	cut in pieces,
0207121000	Weighing not more than 550g	20
0207129000	Other
020713	Cuts and offal,fresh		EXC
0207131010	Leg	18	EXC
0207131020	Breast	18	EXC
0207131030	Wing	18	EXC
0207131090	Other	18	EXC
0207132010	Liver	22.5	EXC
0207132090	Other	27	EXC
020714	Cuts and offal,frozen
0207141010	Leg	20	EXC
0207141020	Breast	20	EXC
0207141030	Wing	20	EXC
0207141090	Other	20	EXC
0207142010	Liver	22.5	EXC
0207142090 020724	Not cut in pieces,fresh or chilled
0207240000	Not cut in pieces,fresh or chilled	18	E-8
020725	Not cut in pieces,frozen
0207250000	Not cut in pieces,frozen	18	SEN
020726	Cuts and offal,fresh or chilled
0207261000	Cuts	18	E-8
0207262010	Liver	22.5	E-8

0203120000 020319	Hams,shoulders and cuts thereof,with bone in Other
0207262090	Other	27	E-8
020727	Cuts and offal,frozen
0207271000	Cuts	18	SEN
0207272010	Liver	22.5	E-8
0207272090		27	SEN
020732 0207320000	Not cut in pieces,fresh or chilled
020733	Not cut in pieces,fresh or chilled	18	EXC
HS code (2002)	Description	Base Rate	Staging Category

Page 27 in PDF

fish	20	SEN
0307991150	Ark shells	20	SEN
0307991160	Top shells(frozen)	20	EXC
0307991190	Other	20	EXC
0307991910	Sea-cucumbers	20	E-8
0307991920	Sea-squirts	20	E-8
0307991990	Other	20	SEN
0307992110	Hen	20	E-8
0307992120	clams Adductors of fish	20	E-5
0307992130	shell Baby clams	20	E-8
0307992190	Other	20	EXC
0307992920	Sea-cucumbers		E-8
0307992930		20
0307992990	Sea-squirts Other	20	E-5
0307993110	Hen clams	20 20	E-5 E-8
0307993120	Baby clams	20	SEN
0307993130	Top shells (salted or brine)	20	E-8
0307993190	Other	20	EXC
0307993910	Sea-urchins	20	E-8
0307993920	Sea-cucumbers	20	E-8
0307993930	Jelly fish	20
0307993990	Other	20	E-5
040110 0401100000	Of a fat content,by weight,not exceeding 1% Of a fat content,by weight,not exceeding 1%	36	EXC
040120	Of a fat content,by weight,exceeding 1% but not exceeding 6%
0401200000 040130	Of a fat content,by weight,exceeding 1% but not exceeding 6% Of a fat content,by weight,exceeding 6%	36 36	EXC
0401301000 0401309000	Frozen cream Other	36	EXC EXC
040210	1. In powder, granules or other solid forms, of a fat
0402101010	content,by weight,not exceeding 1.5% Skim milk powder	176	EXC
0402101090	Other	176	EXC
040221	Not containing added sugar or other sweetening	176	EXC
0402211000
0402219000	Whole milk powder
0402109000
040229 0402290000	Other	176	EXC

fish	20	SEN
0307991150	Ark shells	20	SEN
040291 0402911000	Other Other	176	EXC
0402919000	Other	89	EXC
040299	Other
0402991000
0402999000	Other	89	EXC
040310 0403101000	Yogurt Fluid	36	EXC
0403102000	Frozen	36	EXC
0403109000	Other		EXC
040390	Other
0403901000	Butter milk	89	EXC
0403902000	Curdled milk and cream	36	EXC
HS code (2002)	Description	Base Rate	Staging Category
0403903000	Kephir	36	EXC
0403909000	Other fermented or acidified milk and cream	36	EXC
040410	1. Whey and modified whey, whether or not concentrated or containing added sugar or other sweetening matter
0404101010	Whey powder	49.5	EXC
0404101090	Other	49.5	EXC
0404102110	(a) Lactose removed	49.5	EXC
0404102120	(b) Demineralized	49.5	EXC
0404102130	(c) Whey protein concentrates	49.5	EXC
0404102190	(d)		EXC
0404102900	(2)Other	49.5	EXC
040490	2. Other
0404900000	2. Other	36	EXC
040510	1. Butter
0405100000	1. Butter	89	EXC
040520	2. Dairy spreads
0405200000	2. Dairy spreads	8	SEN
040590	3. Other
0405900000	3. Other	89	EXC
040610	Fresh(unripened or uncured)cheese,including whey
0406101000	cheese,and curd Fresh cheese	36	EXC
0406200000 040630	Grated or powdered cheese,of all kinds Processed cheese,not grated or powdered		EXC
0406102000		36	EXC
040620	Grated or powdered cheese,of all kinds	36

fish	20	SEN
0307991150	Ark shells	20	SEN
0406300000 0406400000	Processed cheese,not grated or powdered	36 36	EXC EXC
040640	Blue-veined cheese Blue-veined cheese
0406900000	cheese
040690	Other
040700	Birds'eggs,in
0407001010	shell,fresh,preserved or cooked. Pure-bred breeding eggs	27	EXC
0407001090	Other	27	EXC
0407009000	Other	27	EXC

Page 28 in PDF

040811	Dried
0408110000	Dried	27	EXC
040819	Other		EXC
0408190000	Other	27
040891 040899	Dried		EXC
0408910000	Dried	27
0408991000	Of fowls of the species gallus domesticus	41.6	EXC
0408999000	Other	27	EXC
040900	Natural honey.	243% or 1,864/ ㎏	EXC
0409000000	Natural honey. included.		E-8
041000	Edible products of animal origin,not elsewhere specified or
0410001000	Turtles' eggs	8
0410002000	Salanganes' nests	8	E-8
0410003000	Royal jelly	8	EXC
0410009000	Other	8	E-8
050100	Human hair,unworked,whether or not washed or scoured;waste of human hair.
0501000000	Human hair,unworked,whether or not washed or scoured;waste of human hair.	3	E-5
050210	Pigs',hogs' or boars' bristles and hair and waste thereof
0502100000	Pigs',hogs' or boars' bristles and hair and waste thereof	3	E-5
0502901000	Badger hair	3	E-5
050290	Goat hair	3	E-5
0502902000		3
0502909000	Other		E-5
HS code (2002)	Description	Base Rate	Staging Category
050300	Horsehair and horsehair waste,whether or not put up as a layer with or without supporting material.
0503001010	Dressed	3	E-0
0503001090	Other	3	E-0
0503002000	2. Horsehair waste	3
050400	fish),whole and pieces thereof,fresh,chilled,frozen,salted,in brine,dried of smoked.
0504001010	Of bovine	27	EXC
0504001090	Other	27	EXC
0504002000	Bladders	27	EXC
0504003000	Stomachs	27	EXC
050510	1. Feathers of a kind used for stuffing; down

040811	Dried
0505100000	1. Feathers of a kind used for stuffing; down	3	E-5
050590 0505901000	2. Other A. Powder of feathers.	5	E-8
0505909000	B. Other	5	E-8
050610	Ossein and bones treated with acid
0506100000	Ossein and bones treated with acid	3	E-8
050690	Other
0506901010	(1) Of tigers	3	E-5
0506901020	(2) Of bovine animals	9	SEN
0506901090	(3) Other	3	E-5
0506902000	B. Powder of bones.	25.6	EXC
0506909000	C. Other	3	E-5
050710	1. Ivory; ivory powder and waste
0507101000	Ivory of elephant	8	E-8
0507102000	Rhinocercs horns	8	E-8
0507109000	Other	8	E-8
050790	2. Other
0507901110	In whole	20	EXC
0507901190	Other	20	EXC
0507901200	Antlers	20	EXC
0507902010	Tortoise shells and plates	8	E-8
0507902020	Whalebone and whale	8	E-0
0507902030	Pangolin shells and scales	8	E-8
0507902040	Hooves and claws(including nails)	8	E-8
0507902090		8	E-8
050800	Other Coral and similar materials,unworked or simply prepared but not otherwise worked;shells of molluscs,crustaceans or echinoderms and cuttle-bone,unworked or simply prepared
0508001000	Coral	8	E-0
0508002010	Mother of pearl shells	8	E-0
0508002020	Abalone shells	8	E-0
0508002030	Oyster shells	8	E-0
0508002040	Snail shells	8	E-0
0508002050	Trocus shells	8	E-0

Page 33 in PDF

2. Dried	21	EXC
080711	Watermelons
0807110000	Watermelons	45	EXC
080719	Other
0807190000		45	EXC
080720	2. Papaws (papayas)
080810	Apples
0807200000	2. Papaws (papayas)	30
0808100000	Apples	45	EXC
080820	Pears and quinces
0808201000 0808202000 Quinces		45 45	EXC EXC
080910	1. Apricots
0809100000	1. Apricots	45	EXC
080920	2. Cherries
0809200000	2. Cherries	24	EXC
080930	3. Peaches,including nectarines
0809300000	3. Peaches,including nectarines	45	EXC
080940	4. Plums and sloes
0809401000	A. Plums	45	EXC
0809402000	B. Sloes	45	EXC
081010 0810100000	Strawberries Strawberries	45	EXC
081020	Raspberries,blackberries,mulberries and loganberries
0810200000	Raspberries,blackberries,mulberries and loganberries	45	EXC
081030	Black,white or red currants and gooseberries
0810300000	Black,white or red currants and gooseberries	45	EXC
081040	Cranberries,bilberries and other fruits of the genus
0810400000	Vaccinium	45	EXC
0810500000	Kiwifruit	45	EXC
081050	Kiwifruit
0810600000	Durians	45	EXC
081090	Other
0810901000	Persimmons
0810902000	Sweet persimmons	45	EXC
0810903000	Jujubes	611.5% or 5,800/ ㎏	EXC
0810905000	Mumes	50	EXC
0810909000	Other	45	EXC
081110	Strawberries
0811100000	Strawberries	30	EXC

2. Dried	21	EXC
080711	Watermelons
081120	Raspberries,blackberries,mulberries,loganberries black,white or red currants and gooseberries
0811200000	Raspberries,blackberries,mulberries,loganberries black,white or red currants and gooseberries	30	EXC
081190	Other
0811901000	Chestnuts	30	EXC
0811902000	Jujubes	30	EXC
0811903000	Pine-nuts	30	EXC
0811909000	Other	30
081210	Cherries
0812100000	Cherries	30	EXC
081290	Other
0812901000	Strawberries	30	EXC
0812909000	Other	30	EXC
081310	1. Apricots
0813100000	1. Apricots	45	EXC
081320	2. Prunes
HS code (2002)	Description	Base Rate	Staging Category
0813200000	2. Prunes	18	SEN
081330	3. Apples
0813300000	3. Apples	45	EXC
081340	4. Other fruit
0813401000	Persimmons	50	EXC
0813402000	Jujubes	611.5% or 5,800/ ㎏	EXC
0813409000	Other	45	EXC
081350	5. Mixtures of nuts or dried fruits of this ch
0813500000	5. Mixtures of nuts or dried fruits of this Chapter	45	EXC
081400	Peel of citrus fruit or melons(including watermelons),fresh,frozen,dried or provisionally preserved in brine,in sulphur water or in other preservative solutions.
0814001000	Peel of citrus fruit	30	EXC
0814002000	Peel of melons (including watermelons)	30
090111	A. Not decaffeinated
0901110000	A. Not decaffeinated	2	E-8
090112 0901120000	B. Decaffeinated B. Decaffeinated
090121
0901210000	Not decaffeinated	8	SEN

2. Dried	21	EXC
080711	Watermelons
090122 0901220000	Decaffeinated Decaffeinated

Page 34 in PDF

8	SEN
090190	3. Other
0901901000	A. Coffee husks and skins	3	E-8
0901902000		8	SEN
090210	B. Coffee substitutes containing coffee Green tea (not fermented) in immediate packings of a
0902100000	Green tea (not fermented) in immediate packings of a content not exceeding 3kg	513.6	EXC
090220	Other green tea (not fermented)
0902200000	Other green tea (not fermented)	513.6
090230			EXC
0902300000	Black tea(fermented) and partly fermented tea,in immediate	40	EXC
0902400000	Other black tea(fermented) and other partly fermented tea Other black tea(fermented) and other partly fermented tea	40	EXC
0903000000	Mat`.	25	SEN
090240
090412	Crushed or ground
090411 0904110000	Neither crushed nor ground Neither crushed nor ground
090420	Pimenta,dried or crushed or ground	270% or 6,210/ ㎏	EXC
0904202000			EXC
0904201000	Neither crushed not ground
090500	Crushed or ground	270% or 6,210/ ㎏
0905000000	Vanilla.	8
090610	Vanilla.
0906101000			SEN
0906102000	Cinnamon tree flowers	8	E-8
090620	Crushed or ground Cinnamon
0906201000	Cloves(whole fruit,cloves and	8	E-8
0906202000	Cinnamon tree flowers	8	E-8
090700	stems).
0907000000
090810	Nutmeg
0908100000	Nutmeg Mace	8	SEN
090820 0908200000	Mace	8	E-8
0908300000 090910	Seeds of anise or
090830	Cardamoms
HS code (2002)	Description	Base Rate	Staging Category
0909100000	Seeds of anise or badian	8	E-8
090920	Seeds of coriander

8	SEN
090190	3. Other
0909200000	Seeds of coriander	8	SEN
090930	Seeds of cumin
0909300000	Seeds of cumin	8	SEN
090940	Seeds of caraway
0909400000	Seeds of	8	E-8
090950	Seeds of fennel;juniper berries
0909500000	Seeds of fennel;juniper berries	8	SEN
091010	1. Ginger
0910100000	1. Ginger	377.3% or 931/ ㎏	EXC
091020	2.Saffron
0910200000	2.Saffron	8	E-8
091030	3. Turmeric(curcuma)
0910400000	4. Thyme; bay leaves	8	SEN
091040
091050	4. Thyme; bay leaves
0910500000	5. Curry	8
091099	Mixtures referred to in Note 1 (b) to this ch Mixtures referred to in Note 1 (b) to this chapter	8	SEN
091091 0910910000	Other	8
0910990000	Other		EXC
100110	Durum wheat 1. Durum		EXC
100190	2. Other
1001100000	1. wheat	3
1001909010	Seed	1.8	E-5
1001909020		1.8	E-0
1001909030	For milling	1.8	E-5
1001909090	Other	1.8	E-5

Page 35 in PDF

100200	Rye.
1002001000	For seed	108.7	RED
1002009000	Other	3	E-5
100300	Barley.
1003001000	1. Malting barley	513	EXC
1003009010	Unhulled barley	324% or 326/ ㎏	EXC
1003009020	Naked barley	299.7% or 361/ ㎏	EXC
1003009090	Other	299.7	EXC
100400	Oats.
1004001000	For seed	554.8	SEN
1004009000	Other	3	E-5
100510	1. Seed
1005100000	1. Seed	328	SEN
100590	2. Other
1005901000	For feeding	328	SEN
1005902000	Popcorn	630	EXC
1005909000	Rice in the husk (paddy or rough)
100610 1006100000	Rice in the husk (paddy or rough)	–	EXC
100620	Husked(brown)rice
1006201000	Nonglutinous	–	EXC
1006202000	Glutinous	–	EXC
100630	Semi-milled or wholly milled rice,whether or not polished or glazed
1006301000	Nonglutinous
1006302000	Glutinous	–	EXC
100640	Broken
1006400000	Broken rice	–	EXC
100700	rice Grain sorghum.	–	EXC
1007001000	For seed	779.4	SEN
1007009000	Other	3
100810	Buckwheat		E-8
HS code (2002)	Description	Base Rate	Staging Category
1008100000	Buckwheat	256.1	EXC
100820	Millet
1008201010	For seed	18	EXC
1008201090	Other	3	E-8
1008209000	Other	3	E-8
100830	Canary seed
1008300000	Canary seed	3	E-5
100890	Other cereals
1008900000	Other cereals	800.3	EXC

100200	Rye.
110100	Wheat or meslin flour.
1101001000	Of wheat	4.2	EXC
1101002000	Of meslin	5	EXC
110210
1102100000	Rye flour		E-5
110220	Maize (corn) flour
1102200000	Maize (corn) flour	5	E-5
110230	Rice flour
1102300000	Rice flour	–	EXC
110290	Other
1102901000	Barley flour	260	EXC
1102909000	Other	800.3	EXC
110311	Of wheat
1103110000	Of wheat	288.2	EXC
110313	Of maize(corn)
1103130000	Of maize(corn)	162.9	EXC
110319	Of other cereals
1103191000	Of barley	260	EXC
1103192000	Of oats	554.8	EXC
1103193000	Of rice	–	EXC
1103199000	Other	800.3	EXC
110320	Pellets
1103201000	Of wheat	288.2	EXC
1103202000	Of rice	–	EXC
1103203000	Of barley	260	EXC
1103209000	Other	800.3	EXC
110412	Of oats
1104120000	Of oats	554.8	EXC
110419	Of other cereals
1104191000	Of rice	–	EXC
1104192000	Of barley	233	EXC
1104199000	Other	800.3	EXC
110422 1104220000	Of oats Of oats	554.8	EXC
110423	Of maize(corn)
1104230000	Of maize(corn)	167	EXC
110429	Of other cereals
1104291000	Of coicis semen	800.3	EXC
1104292000	Of barley	126	EXC
1104299000	Of other	800.3	EXC

100200	Rye.
110430	Germ of cereals,whole,rolled,flaked or ground
1104301000	Of rice	5	EXC
1104309000	Other	5	E-8
110510	Flour, meal and powder
1105100000	Flour, meal and powder	304	EXC
110520	Flakes,granules and pellets
1105200000
110610	Of the dried leguminous vegetables of heading
1106100000	07.13 Of the dried leguminous vegetables of heading 07.13	8	E-8
110620 1106201000	Of sago or of roots or tubers of heading 07.14 Of arrow roots	8	SEN
1106209000 110630	Other	8	SEN
1106300000	Of the products of Chapter 8		SEN
HS code (2002)	Description	Base Rate	Staging Category
110710	Not roasted
1107100000	Not roasted	269	EXC
110720	Roasted
1107201000	Smoked	269	EXC
1107209000	Other

Page 37 in PDF

1. Liquorice roots
121120	2. Ginseng roots
1211100000	1. Liquorice roots	8	SEN
1211201100 1211201210	Raw ginseng Major roots	222.8 222.8	EXC EXC
1211201220	Ginseng	222.8
1211201240	tail Minor root	222.8	EXC EXC
1211201310	Major root	754.3	EXC
1211201320	Ginseng tail
1211201330	Minor root	754.3	EXC
1211202110 1211202120	Powder Tablet or capsule	18 18	EXC EXC
1211202190
1211202210	Powder	754.3	EXC
1211202220	Tablet or capsule	754.3	EXC
1211202290	Other	754.3	EXC
1211209100	Leaves and stems of ginseng	754.3	EXC
1211209200	Ginseng seed	754.3	EXC
1211209900
121130	3. Coca leaf
1211300000	3. Coca leaf	8	E-8
121140	4. Poppy straw 4. Poppy straw
1211400000		8	E-8
121190 1211901000	5. Other Aconiti tuber	8	RED
HS code (2002)	Description	Base Rate	Staging Category
1211902000	Coptidis rhizoma	8	RED
1211903000	Polygalae radix	8	RED
1211904000	Fritillariae roylei bulbus	8	EXC
1211905000	Eucommiae cortex	8	RED
1211909010	Amomi semen	8	EXC
1211909020	Zizyphi semen	8	RED
1211909030	Quisqualis fructus	8	RED
1211909040	Longanae arillus	8	RED
1211909050	Crataegi fructus	8	RED
1211909060	Nelumbo semen	8	RED
1211909070	Pepper mint	8	RED
1211909080	Japanese papper	8	RED
1211909090	Other	8	EXC
121210	1. Locust beans,including locust bean seeds

1. Liquorice roots
121120	2. Ginseng roots
1212100000	1. Locust beans,including locust bean seeds	20	EXC
121220	2. Seaweeds and other algae (1) Dried
1212201010		20	E-8
1212201020	(2) Chilled	20	E-5
1212201030	(3) Frozen	10	E-8
1212201090	(4) Other	20	E-5
1212202010	(1) Dried	20	E-8
1212202020	(2) Salted	20	E-8
1212202030	(3) Chilled	20	E-8
1212202040	(4) Frozen	45	E-8
1212202090	(5) Other	20	E-5
1212203010	(1) Dried	20	E-8
1212203020	(2) Chilled	20	E-5
1212203030	(3) Frozen	45	E-5
1212203090	(4) Other	20	E-5
1212204010	(1) Fresh	20	E-0
1212204020	(2) Chilled	20	E-0
1212204030	(3) Frozen	45	E-0
1212204090	(4) Other	20	E-5
1212205010	(1) Salted	20	E-8
1212205020	(2) Chilled	20	E-5
1212205030	(3) Frozen	45	E-5
1212205090	(4) Other	20	E-8
1212206010	(1) Frozen	45	E-5
1212206090	(2) Other	20	E-5
1212207011	(a) Frozen	45	E-0
1212207019	(b) Other	20	E-5
1212207021	(a) Frozen	45	E-0
1212207029	(b) Other	20	E-5
1212207031	(a) Frozen	45	E-0
1212207039	(b) Other	20	E-5
1212208011	(a) Frozen	45	E-0
1212208019	(b) Other	20	E-5
1212208021	(a) Frozen	45	E-0
1212208029	(b) Other	20	E-5
1212208031	(a) Frozen	45	E-0
1212208039	(b) Other	20	E-5

1. Liquorice roots
121120	2. Ginseng roots
1212209011	(a)
1212209019	(b) Other	20	E-8
1212209091	(a) Frozen	45	E-8
1212209099	(b) Other	20	SEN
1212300000	kernels 3. Apricot, peach (including nectarine) or plum stones and kernels	8	SEN
121291	A. Sugar beet
1212910000	A. Sugar beet	3	E-5
121299	B. Other
1212991000	(1) Unroasted chicory roots of the variety cichorium intybus sativum	8	E-8
HS code (2002)	Description	Base Rate	Staging Category
1212992000	(2) Tuber of kuyaku	8	SEN
1212993000	(3) Pollen	8	E-8
1212994000	(4) Sugar cane	3	E-5
1212999000	(5) Other Cereal straw and husks,unprepared,whether or not chopped,ground,pressed or in the form of pellets.	8	SEN
121300
1213000000	Cereal straw and husks,unprepared,whether or not chopped,ground,pressed or in the form of pellets.	8	E-8
121410	Lucerne (alfalfa) meal and pellets

Page 38 in PDF

1214100000	Lucerne (alfalfa) meal and pellets	10	E-8
121490	Other
1214901000	Fodder roots	100.5	EXC
1214909010	Alfalfa bale	18	E-8
1214909090	Other	100.5	EXC
130110	1. Lac
1301101000	A. Shellac	3	E-8
1301109000	B. Other	3	E-8
130120	2. Gum Arabic
1301200000	2. Gum Arabic	3	E-5
130190	3. Other
1301901000	A. Oleoresins	3	E-8
1301909000	B. Other	3	E-8
130211	A. Opium
1302110000	A. Opium	8	SEN
130212	B. Of liquorice
1302120000	B. Of liquorice	8	E-8
130213	C. Of hops
1302130000	C. Of hops	30	EXC
130214	D. Of pyrethrum or of the roots of plants containing
1302140000	rotenone D. Of pyrethrum or of the roots of plants containing rotenone	8	E-8
1302191110	White ginseng extract
130219	E. Other	20	EXC
1302191120	White ginseng extract powder	20	EXC
1302191190	Other	20	EXC
1302191210	Red ginseng extract	754.3	EXC
1302191220	Red ginseng extract powder	754.3	EXC
1302191290	Other	754.3	EXC
1302191900 1302192000	(2) Cashew nut shell liquid	8	EXC
1302193000	(3) Natural lacquer	8	SEN
1302199010	Saps and extracts of aloes	8	SEN
1302199020	Cola extract	8	SEN
1302199091	Vanilla oleoresin or vanilla extract	8	SEN
1302199099	Other	8	EXC
130220	2. Pectic substances,pectinates and pectates
1302200000	2. Pectic substances,pectinates and pectates	8	E-8
130231	Agar-agar

1214100000	Lucerne (alfalfa) meal and pellets	10	E-8
1302311000	Agar-agar in stripe form	8	E-5
1302312000	Agar-agar,powdered	8	E-5
1302319000	Other	8	E-5
130232	Mucilages and thickeners,whether or not modified,derived from locust beans,locust bean seeds or guar seeds
1302320000	Mucilages and thickeners,whether or not modified,derived from locust beans,locust bean seeds or guar seeds	8	EXC
130239	Other
1302390000			SEN
140110 1401101000	1. Bamboos Bamboos,phyllostachys Raw bamboos	8 8	SEN SEN
1401102000 1401109000	Other	8	SEN
140120 1401201000	2. Rattans Split or drawn	8	E-8
1401209000	Other	8	E-8
HS code (2002)	Description	Base Rate	Staging Category
140190	3. Other
1401901000	Bark of arrow root's stems	8	E-8
1401909000	Other	8	E-8
140200	Vegetable materials of a kind used primarily as stuffing or as padding(for example,kapok,vegetable hair and eel- grass),whether or not put up as a layer with or without supporting material. Vegetable materials of a kind used primarily as stuffing or as
1402000000	padding(for example,kapok,vegetable hair and eel- grass),whether or not put up as a layer with or without supporting material.	3	E-5
140300	Vegetable materials of a kind used primarily in brooms or in brushes(for example,broom-corn,piassava,couch-grass and istle),whether or not in hanks or bundles.
1403000000	Vegetable materials of a kind used primarily in brooms or in brushes(for example,broom-corn,piassava,couch-grass and istle),whether or not in hanks or bundles.	3	E-5
140410	1. Raw vegetable materials of a kind used primarily in dyeing or tanning
1404101000 1404102000	Gall nuts Almond hulls	3	E-8 E-8
1404109000		3	E-8
140420	2. Cotton linters

1214100000	Lucerne (alfalfa) meal and pellets	10	E-8
140490 1404901000	3. Other A. Hard seeds,pips,hulls and nuts,of a kind used for carv ing (for	3 3	E-8
1404200000	Other
1404902090	Other	3	E-8
1404902010 1404902020	example,corozo) Bark of paper mulberry Bark of edge worthia papyriferu	3 5	E-8 E-8 E-8
1404903090	Other	5	E-8

Page 39 in PDF

3
1404903010	Leaves of quercus dentatas		E-8
1404903020	Leaves of smilax china	5
1404909000	D. Other	3	E-8
150100	Pig fat(including lard)and poultry fat, other than that of heading 02.09 or 15.03.
1501001010	Of a acid value not exceeding 1	3	E-8
1501001090	Other	3	E-8
1501002000	2. Poultry fat	3	E-8
150200	Fats of bovine animals,sheep or goats,other than those of heading 15.03.
1502001010	Of a acid value not exceeding 2	2	E-8
1502001090	Other	2	E-8
1502009000	2.	3	E-8
150300
150410	Sharks' liver oil and its fractions	3	E-8
1503002000	Lard-oil
1503009000	Other	3	E-5
1504101000	1. Fish-liver oils and their fractions
1504109000	Other	3	E-8
150420	2. Fats and oils and their fractions,of fish,other than liver oils.
1504200000	2. Fats and oils and their fractions,of fish,other than liver oils.	3	E-5
150430	3. Fats and oils and their fractions,of marine mammals
1504301000	A. Whale oil and its fractions	3	E-0
1504309000	B. Other Wool grease and fatty substances derived therefrom	3	E-0
1505001000	(including lanolin). 1. Wool grease,crude	3	E-5
1505009000	2. Other	3	E-5
150600	Other animal fats and oils and their fractions,whether or not refined,but not chemically modified.
1506001000	Neat's-foot oil and its fractions	3	E-5
1506009000	Other	3	E-5
HS code (2002)	Description	Base Rate	Staging Category
150710	Crude oil,whether or not degummed
1507100000	Crude oil,whether or not degummed	5.4	EXC
150790	Other
1507901000	Refined oil	5.4	EXC

3
1404903010	Leaves of quercus dentatas		E-8
1507909000	Other	8	EXC
150810	Crude oil
1508100000	Crude oil	27	EXC
150890	Other
1508901000	Refined oil	27	EXC
1508909000	Other	27	EXC
150910	Virgin
1509100000	Virgin	8	E-8
150990
1509900000	Other
151000	modified,including blends of these oils or
1510000000	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.	8	SEN
151110 1511100000	1. Crude oil 1. Crude oil	3	E-5
151190	2. Other

Page 40 in PDF

	Palm stearin
1511901000	Palm olein	2	E-0
1511902000		2	E-0
1511909000	Other	2	E-0
151211 1512111000	A. Crude oil oil	10	SEN
1512112000	(2) Safflower	8	E-8
151219	B. Other
1512191010 1512191020	(a) Sunflower-seed oil (b) Safflower oil	10 8	SEN E-8
1512199010	(b)
1512199020	Safflower oil oil,whether or not gossypol has	8	E-8
151221 1512210000	Crude been removed Crude oil,whether or not gossypol has been removed Other	5.4	E-8
151229 1512291000	Refined oil	5.4	E-8
1512299000	Other	8	SEN
151311	Crude oil
1513110000	Crude oil	3	E-5
151319	Other
1513191000	Refined oil	3	E-8
1513199000	Other	3	E-8
151321	Crude
1513211000	Palm kernel oil	5	E-8
1513212000	Babassu oil	8	E-8
151329	oil
1513291010	Other Palm kernel oil	5	E-8
1513291020	Babassu oil	8	E-8
1513299000
1514110000	A. Crude oil	10	EXC
151411		30
151419	B. Other Refined oil	30
1514191000 1514199000	Other		EXC EXC
151491
1514911000	oil
1514912000	(2) Mustard oil	30	EXC
151499 1514991010	A. Crude
1514991020	B. Other Other Rape oil or colza oil Mustard oil	30 30	EXC EXC
HS code (2002)	Description	Base Rate	Staging Category
1514999000	Other	30	EXC
151511	Crude oil
1515110000	Crude oil	8	E-8
151519	Other

	Palm stearin
1515190000	Other	8	SEN
151521	Crude oil
1515210000	Crude oil	8	EXC
151529	Other
1515290000	Other	8	SEN
151530	3. Castor oil and its fractions
151540
1515300000	3. Castor oil and its fractions

Page 41 in PDF

8
1515400000	4. Tung oil and its fractions 4. Tung oil and its fractions	8	E-8
151550	5. Sesame oil and its fractions	630% or 12,060/
1515500000 151590	5. Sesame oil and its fractions		EXC
1515901000	6. Other A. Perilla oil and its fractions	36	EXC
1515909010	Rice bran oil and its fractions	8	EXC
1515909020	Camellia oil and its fractions
1515909030	Jojoba oil and its fractions	8	SEN
1515909090	Other	8	SEN
151610	1. Animal fats and oils and their fractions
1516101000	Beef tallow and its fractions	8	E-8
1516102000	Whale oil and its fractions	8	E-0
1516109000	Other	8	E-8
151620	2. Vegetable fats and oils and their fractions
1516201010	Peanut oil and its fraction	36	EXC
1516201020	Sunflower seed oil and its fraction	36	EXC
1516201030	Rape or colza oil and its fraction	36	EXC
1516201040	Perilla oil and its fraction	36	EXC
1516201050	Sesame oil and its fraction	36	EXC
1516202010	Coconut (copra) oil and its fraction	8	SEN
1516202020	Palm oil and its fraction	8	SEN
1516202030	Maize oil and its fraction	8	SEN
1516202040	Cotton seed oil and its fraction	8
1516202050	Soya-bean oil and its fraction Other	8	SEN
1516202090 151710	Margarine,excluding liquid margarine	8	EXC
1517100000	Margarine,excluding liquid margarine	8	E-8
151790	Other
1517901000	Imitation lard	8	E-8
1517902000	Shortening	8	E-8
1517909000	Other	8	EXC
151800	Animal or vegetable fats and oils and their fractions,boiled,oxidised,dehydrated,sulphurised,blown,pol ymerised by heat in vacuum or in inert gas or otherwise chemically modified,excluding those of heading 15.16;inedible mixtures or preparations of animal or		SEN

8
1515400000	4. Tung oil and its fractions 4. Tung oil and its fractions	8	E-8
1518001000	of this ch,not elsewhere specified or included. Dehydrated castor oil	8
1518002000	Epoxidised soya-bean oil	8	SEN
1518009000	Other	8	SEN
152000	Glycerol,crude;glycerol waters and glycerol lyes.
1520000000	Glycerol,crude;glycerol waters and glycerol lyes.	8	E-8
1521101000 1521102000
1521109000	Palm wax		E-8
152190	Carnauba wax	8	E-8
1521909000	Other	8	E-8
1521901000	Spermaceti	8	E-5
1521902000	Beeswax Other	8 8	E-8 E-8
HS code (2002)	Description	Base Rate	Staging Category
152200	Degras; residues resulting from the treatment of fatty substances or animal or vegetable waxes.
1522001010	Natural

Page 43 in PDF

20	SEN
1605901091	Abalone	20	E-8
1605901099	Other	20	EXC
1605902010	Squid	20	SEN
1605902020	Bai top shell	20	E-8
1605902030	Cockles	20	E-8
1605902090	Other	20
1605909010		20	E-8 EXC
1605909020	Seasoned squid Sea-cucumbers	20	E-8
1605909030	Bai top shell	20	SEN
1605909040	Mussel	20	SEN
1605909090	Other	20	EXC
170111 1701111000	Cane sugar	3	E-8
1701112000	Of a polarization not exceeding 98.5°	3	E-8
HS code (2002)	Description	Base Rate	Staging Category
170112	Beet sugar
1701121000	Of a polarization not	3	E-8
1701122000	exceeding 98.5° Of a polarization exceeding 98.5°	3	E-8
170191	Containing added flavouring or colouring matter
1701910000	Containing added flavouring or colouring matter	50	EXC
170199	Other
1701990000	Other	50	EXC
170211	Containing by weight 99 ％ or more lactose, expressed as anhydrous lactose, calculated on the dry matter
1702111000	Lactose	49.5	EXC
1702119000	Lactose syrup	20	SEN
170219	Other
1702191000	Lactose	49.5	EXC
1702199000	Lactose Syrup	20	SEN
170220	2. Maple sugar and maple syrup
1702201000	Maple sugar	8	SEN
1702202000	Maple syrup	8	SEN
170230
1702301000	Glucose Glucose syrup	8 8	EXC EXC
1702302000 170240	invert sugar		EXC
1702401000 1702402000	Glucose	8	SEN
1702500000	5. Chemically pure fructose 6. Other fructose and fructose syrup,containing in the dry	8	SEN
170260	Glucose syrup
170250	5. Chemically pure fructose

20	SEN
1605901091	Abalone	20	E-8
1702601000	state more than 50% by weight of fructose, excluding invert sugar Fructose	8	EXC
1702602000	Fructose syrup including invert sugar and other sugar and sugar	8	SEN
170290	syrup blends containing in the dry state 50% by weight of
1702901000	Other, fructose A. Artificial honey	243
1702902000	B. Caramel	8	EXC SEN
1702903000	C. Maltose	8	SEN
1702909000	D. Other	8	SEN
170310	1. Cane molasses
1703101000	For use in manufacturing spirits	3	E-8
1703109000	Other	3	E-8
170390	2. Other
1703901000	For use in manufacturing spirits	3	E-5
1703909000	Other	3	E-5
170410	Chewing gum,whether or not sugar-coated
1704100000 170490	Chewing gum,whether or not sugar-coated Other	8	E-8 SEN
1704902020
1704901000	Liquorice extract,not put up as confectionery	8
1704902010		8
1704902090	Other	8	E-5
1704909000	Other	8	SEN
180100	Cocoa beans,whole or broken,raw or roasted.
1801001000	1. Raw	2	E-0
1801002000	2. roasted	8	E-8
180200	Cocoa shells,husks,skins and other cocoa waste.
1802001000	Cocoa shells,husks and skins	8	E-8
1802009000	Other	8	E-8
180310	Not defatted
1803100000	Not defatted	5	E-8
180320	Wholly or partly defatted
1803200000	Wholly or partly defatted	5	E-8
180400	Cocoa butter,fat and oil.
HS code (2002)	Description	Base Rate	Staging Category
1804000000	Cocoa butter,fat and oil.	5	E-8
180500	Cocoa powder,not containing added sugar or other sweetening matter.

20	SEN
1605901091	Abalone	20	E-8
1805000000	Cocoa powder,not containing added sugar or other sweetening matter.	5	E-8
180610	1. Cocoa powder,containing added sugar or other sweetening matter
1806100000	1. Cocoa powder,containing added sugar or other sweetening matter	8	SEN
180620	2.

Page 44 in PDF

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
1806201000	A. Chocolate and chocolate confectionary	8	SEN
1806209010	Cocoa preparation containing 50% or more by weigh of milk powder	8	SEN
1806209090			SEN
180631	A. Filled
1806311000	(1) Chocolate and chocolate confectionary	8	E-8
1806319000	(2) Other	8	E-8
180632	B. Not filled
1806321000	(1) Chocolate and chocolate confectionary	8	E-8
1806329000	(2) Other	8	E-8
180690
1806902111	Of prepared	36	EXC
1806901000
1806902119	Other	40	EXC
1806902191	Of oatmeal	8	SEN
1806902199	Other	8	SEN
1806902210 1806902290	Of barley flour	8	SEN
1806902910	Other (a)Of malt extract	– 30	EXC EXC
1806902920	(b) Of food preparations of goods of headings 04.01 to 04.04	36	EXC
1806902991	Of oatmeal	8	SEN
1806902992	Of barley flour	8	SEN
1806902999	Other	–	EXC
1806903010	Of prepared foods obtained by the swelling or roasting of cereals or cereal product	5.4	E-8
1806903091	Rice in grain form
1806903099	Other Cocoa preparation containing 50% or more by weigh of milk	8	SEN
1806909090
190110	1. Preparations for infant use,put up for retail sale
1901101010	Prepared dry milk	36	EXC
1901101090	Other	40	EXC
1901109010	Of oatmeal	8	SEN
1901109090	Other	8	SEN
190120	2. Mixes and doughs for the preparation of baker's wares of
1901201000	heading 19.05 Of rice flour	–	EXC
1901202000	Of barley flour	8	E-8
1901209000		–

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
190190 1901901000	3. Other A. Malt extract	30	EXC
1901902000	B. Food preparations of goods of headings 04.01 to 04.04	36	EXC
1901909010	Oat meal	8	EXC
1901909091	Of rice flour	–	EXC
1901909092	Of barley flour	8	SEN
1901909099			EXC
190211 1902111000	Containing eggs Spaghetti	8	SEN
1902112000	Macaroni	8	SEN
HS code (2002)	Description	Base Rate	Staging Category
1902119000	Other	8	SEN
190219	Other
1902191000	Noodles	8	SEN
1902192000	Chinese vermicelli	45% or ￦ 355/kg	EXC
1902193000	Naeng-myun ⓚ	8	SEN
1902199000	Other	8	SEN
190220	2. Stuffed pasta,whether or not cooked or otherwise prepared
1902200000	2. Stuffed pasta,whether or not cooked or otherwise prepared 3. Other pasta	8	E-8
190230 1902301010	Ramen ⓚ	8	E-8
1902301090	Other

Page 45 in PDF

8	E-8
	Other
1902309000		8	E-8
190240	4. Couscous
1902400000	4. Couscous	8	E-8
190300	Tapioca and substitutes therefor prepared from starch,in the form of flakes,grains,pearls,siftings or in similar forms.
1903001000	Tapioca	8	SEN
1903009000	Other	8	SEN
190410	1. Prepared foods obtained by the swelling or roasting of cereals or cereal products
1904101000	Corn flakes	5.4	E-8
1904102000	Corn chip	5.4	E-8
1904103000	Puffed rice	5.4	EXC
1904109000	Other	5.4	E-8
190420	2. Prepared foods obtained from unroasted cereal flakes or from mixtures of unroasted cereal flakes and roasted cereal flakes or swelled cereals
1904201000	A. Of Musli type preparations	45	EXC
1904209000	B. Other	5.4	EXC
190430	3. Bulgur wheat
1904300000	3. Bulgur wheat	8	E-8
190490	4. Other
1904901000	containing cocoa	50	EXC
1904909000	Other		SEN
1905100000	Crispbread	8
190520 1905200000	Gingerbread and the like
190531	Sweet biscuits
1905310000		8	SEN
190532	Waffles and wafers
1905320000	Waffles and wafers
190540 1905400000	Rusks,toasted bread and similar toasted products Rusks,toasted bread and similar toasted products	8	SEN
190590	Other
1905901020	Ship's biscuits
1905901010	Bread	8	SEN
1905901030	Pastries and cakes	8	E-8
1905901040	Biscuits,cookies and crackers	8	SEN
1905901050	Bakers' wares of rice	8	EXC
1905901090	Other	8	SEN
1905909010	Empty cachets of a kind suitable for pharmaceutical use	8	SEN
1905909020	Rice paper
1905909090		8	EXC

8	E-8
	Other
200110	Other	8	SEN
2001100000	1. Cucumbers and gherkins 1. Cucumbers and gherkins	30	EXC
200190	2. Other
2001901000	A. Fruit and nuts	30	EXC
2001909010	Shallots	30	EXC
2001909020	Tomatoes	30	EXC
2001909030 2001909040	Cauliflower Sweet corn	30 30	EXC
2001909050	Rakkyo		EXC EXC
HS code (2002)	Description	Base Rate	Staging Category
2001909060	Garlic	30	EXC
2001909070	Onions	30	EXC
2001909090	Other	30	EXC
200210	1. Tomatoes,whole or in pieces
2002100000	1. Tomatoes,whole or in pieces	8	E-8
200290	2. Other
2002901000	A. Tomato paste (of a soluble solid,of 24% or more)	5	E-8
2002909000	B. Other	8	E-8
200310	Mushrooms of the genus Agaricus
2003104000	Cultivated mushrooms(Agaricus bisporus)	20	EXC
2003109000	Other	20	EXC
200320	Truffles
2003200000	Truffles	20	SEN
200390	Other
2003901000	Oak Mushrooms	20	EXC
2003902000	Pine Mushrooms	20	SEN
2003909000	Other	20	SEN
200410	Potatoes
2004100000	Potatoes	18	SEN
200490	Other vegetables and mixtures of vegetables
2004901000	Sweet corn	30	EXC
2004909000	Other	30	EXC
200510	Homogenised vegetables
2005101000	Pureed corn for infant	20	SEN
2005109000	Other	20	SEN
200520	Potatoes
2005201000	Croquettes prepared from flakes	20	SEN
2005209000	Other	20	EXC
200540	Peas(pisum sativum)

8	E-8
	Other
2005400000	Peas(pisum sativum)	20	SEN
200

Page 46 in PDF

551	Beans,shelled
2005511000	Of small green beans	20	SEN
2005512000	Of small red beans	20	SEN
2005519000	Other	20	SEN
200559	Other
2005591000	Of small green beans	20	SEN
2005592000	Of small red beans	20	SEN
2005599000	Other	20	EXC
200560	Asparagus
2005600000	Asparagus	20	SEN
200570	Olives
2005700000	Olives	20	SEN
200580	Sweet corn(zea mays var. saccharata)
2005800000		15	SEN
200590	Other vegetables and mixtures of vegetables
2005901000	Sweet corn(zea mays var. saccharata) ⓚ	20	EXC
2005902000	Kim-chi Bamboo shoots	20	EXC
2005903000	Sauerkraut	20	SEN
2005909000	Other	20	EXC
200600	Vegetables,fruit,nuts,fruit-peel and other parts of
2006001000	1. Marrons glac'es	30	EXC
2006002000	2. Pineapples	30	EXC
2006003000	3. Ginger	30	EXC
2006004000			EXC
2006005000	4. Lotus roots 5. Peas(Pisum sativum)	30 20	SEN
2006006010	Beans shelled	20	SEN
2006006090	Other		EXC
2006007000	7. Asparagus	20	SEN
2006008000	8. Olive	20	SEN
2006009010	A. Sweet corn(Zeamays var. Sac charata)	15	SEN
2006009020 2006009030	B. Bamboo shoots vegetable	20	EXC
HS code (2002)	Description	Base Rate	Staging Category
2006009090	D. Other	30	EXC
200710	Homogenised preparations
2007100000	Homogenised preparations	30	EXC
200791	Citrus fruit
2007911000	Jams,fruit jellies and marmalades	30	EXC
2007919000	Other	30	EXC
200799	Other

551	Beans,shelled
2005511000	Of small green beans	20	SEN
2007991000	Jams,fruit jellies and marmalades	30	EXC
2007999000	Other	30	EXC
200811	Ground-nuts
2008111000	Peanut butter	50	EXC
2008119000	Other	63.9	EXC
200819	Other,including mixtures
2008191000	Chestnuts	50	EXC
2008192000	Coconut	45	EXC
2008199000	Other	45
200820	Pineapples
2008200000	Pineapples	45	EXC
200830	Citrus fruit
2008300000	Citrus fruit	45	EXC
200840	Pears
2008400000	Pears	45	EXC
200850	Apricots
2008500000	Apricots	45	EXC
200860	Cherries
2008600000	Cherries	45	EXC
200870	Peaches, including nectarines
2008701000	In airtight containers,added sugar	50	EXC
2008709000	Other	45	EXC
200880 Strawberries		45	EXC
200891	Palm hearts
2008800000	Strawberries
2008910000	hearts	45	EXC
200892	Mixtures
2008921010	In airtight containers, added sugar	50	EXC
2008921090	Other	45	EXC
2008922000	Fruit salad	45	EXC
2008929000	Other	45	EXC
200899	Other
2008991000	Grapes	45	EXC
2008992000	Apples	45	EXC
2008993000	Popcorn	45	EXC
2008999000	Other	45	EXC
200911	Frozen
2009110000	Frozen	54	EXC
200912	Not frozen, of a Brix value not exceeding 20
2009120000	Not frozen, of a Brix value not exceeding 20	54	EXC
200919 Other	Of a Brix value not exceeding 20	54	EXC

551	Beans,shelled
2005511000	Of small green beans	20	SEN
2009190000	Other	30	EXC
200921
2009210000	Of a Brix value not exceeding 20
200929	Other
2009290000	Other	30	EXC
200931	Of a Brix value not exceeding 20
2009311000	Lemon juice	50	EXC
2009312000	Lime juice	50	EXC
2009319000 200939 Other	Other	54	EXC
2009391000	Lemon juice	50	SEN
2009392000	Lime juice	50 54	EXC
2009399000 200941	Other		EXC
2009410000	Of a Brix value not exceeding 20
HS code (2002)	Description	Base Rate	Staging Category
200949	Other
2009490000	Other	50	EXC
200950	5. Tomato juice
2009500000	5. Tomato juice	30	EXC
200961	Of a Brix value not exceeding 30
2009610000	Of a Brix value not exceeding 30	45	EXC
200969	Other
2009690000		45	EXC
200971 2009710000	Of a Brix value not exceeding 20 Of a Brix value not exceeding 20
200979	Other

Page 47 in PDF

2009790000		45	EXC
200980	Other 8. Juice of any other single fruit or vegetable
2009801010	Peach juice	50	EXC
2009801020	Strawberry juice	50	EXC
2009801090	Other	50	EXC
2009802000	B. Juice of vegetable
200990	9. Mixtures of juices
2009901010	Chiefly on the basic of orange juice	50	EXC
2009901020	Chiefly on the basic of apple juice	50	EXC
2009901030	Chiefly on the basic of grape juice	50	EXC
2009901090	Other	50	EXC
2009902000	B. Of vegetables	30	EXC
2009909000	C. Other	50	EXC
210111	Extracts,essences and concentrates
2101110000	Extracts,essences and concentrates	8	E-8
210112	Preparations with a basis of extracts,essences or concentrates or with a basis of coffee Of substitutes
2101121000	Instant coffee	8	SEN
2101129010	containing milk and cream or their	8	SEN
2101129090	Other	8	SEN
210120 2101201000	Extracts,essences and concentrates,of tea or mat'e,and preparations with a basis of these extracts,essences or concentrates or with a basis of tea or mat'e Containing sugar,lemon or substitutes	40	EXC
2101209000	Other	40	EXC
210130	3. Roasted chicory and other roasted coffee substitutes,
2101301000	extracts,essences and concentrates therof Of barley	8	SEN
2101309000	Other	8	SEN
210210	Active
2102101000
2102102000	yeast	8	SEN
2102103000	Bakery yeast	8	SEN
2102104000	Culture yeast	8	SEN
2102109000	Other	8	SEN
210220	Inactive yeasts;other single-cell micro-organisms,dead
2102201000	Inactive yeasts	8	SEN
2102202000	Nulook ⓚ	8	SEN
2102203010	Of tablet	8	SEN
2102203090	Other	8	SEN
2102204010	Of tablet	8	SEN

2009790000		45	EXC
2102204090	Other
2102209000	Other	8	SEN
210230 2102300000	Prepared baking powders Prepared baking powders	8	SEN
210310	Soya sauce
2103100000	Soya sauce	8	EXC
210320	Tomato ketchup and other tomato sauces Tomato ketchup	8
2103201000			SEN
2103202000 210330	Tomato sauces	45	EXC
2103301000	Mustard flour and meal and prepared mustard		E-8
HS code (2002)	Description	Base Rate	Staging Category
2103302000	Prepared mustard	8	E-8
210390	Other
2103901010	Bean paste	8	EXC
2103901020	Chinese bean paste	8	EXC
2103901030	Hot bean paste	45	EXC
2103901090	Other	45	EXC
2103909010	Mayonnaise	8	SEN
2103909020	Instant curry	45	EXC
2103909030	Mixed seasonings

Page 48 in PDF

45	EXC
2103909040	Mae joo ⓚ	18% or ￦ 80/kg	EXC
2103909090	Other
210410	and broths and preparations therefor	45	EXC
2104101000 Of	Soups meat	18	EXC
2104102000	Of fish	30	E-5
2104103000	Of vegetable
2104109000		18	SEN
210420	Other Homogenised composite food prepartions	18	SEN
2104200000	Homogenised composite food prepartions
210500	Not containing cocoa.	8	SEN
2105001010 2105001090	Other	8	SEN
2105009010	Not containing	8	SEN
2105009090	cocoa. Other	8	SEN
210610	1. Protein concentrates and textured protein substances		SEN
2106101000	Bean-curd	8
2106109010	Of protein content,by weight,48 ％ or more	8	SEN
2106109090	Other	8	SEN
210690	2. Other
2106901010	Cola base	8	SEN
2106901020 2106901090	Beverage base of perfumed fruits Other	8 8	SEN SEN
2106902000		8	SEN
2106903011	Ginseng tea	8	EXC
2106903019	Other	8	EXC
2106903021	Red ginseng tea Other	754.3 754.3	EXC
2106903029			EXC
2106904010	Laver	8	E-8
2106904090	Other	8	E-5
2106909010	(1)Coffee creamee	8	SEN
2106909020	butter	8	EXC
2106909030	(3) Preparations for use in manufacturing ice cream (4) Autolyzed yeast and other yeast extracts	8	SEN
2106909040	(5) Flavors in preparations	8	SEN
2106909050	(6) Acorn flour	8	EXC
2106909060		8	SEN
2106909070	(7) Preparations with a basis of aloe (8) Of preparations(other than those based on odoriferous	8	SEN
2106909080	substances)of types used in the manufacture of beverages with an alcoholic strength by volume exceeding 0.5 ％ vol	30	EXC

45	EXC
2103909040	Mae joo ⓚ	18% or ￦ 80/kg	EXC
2106909091	Preparations for royal jelly and honey	8	EXC
2106909099		8	EXC
220110	1. Mineral waters and aerated waters
2201100000 220190 2.	1. Mineral waters and aerated waters Other	8	SEN
2201901000 2201909000	Ice and snow Other	8 8	SEN SEN
220210	Waters,including mineral waters and aerated waters,containing added sugar or other sweetening matter
2202101000
2202109000	Other	8	SEN
2202901000	Beverage based on ginseng
220290	Other
HS code (2002)	Description	Base Rate	Staging Category
2202902000	Beverage of fruit juice	9	SEN
2202903000	Sikye ⓚ	8	SEN
2202909000	Other	8	SEN
220300	Beer made from malt.
2203000000	Beer made from malt.	30	EXC
220410	Sparkling wine
2204100000	Sparkling wine	15	E-8
220421	In containers holding 2 ℓ or less
2204211000	Red wine	15	SEN
2204212000	White wine	15	SEN
2204219000	Other	15	SEN
220429	Other
2204291000	Red wine	15	E-8
2204292000	White wine	15	E-8
2204299000	Other	15	E-8
220430	Other grape must
2204300000	Other grape must	30	EXC
220510	In containers holding 2 ℓ or less
2205100000	In containers holding 2 ℓ or less	15	SEN
220590	Other
2205900000	Other	15	SEN
220600 2206001010	beverages,not elsewhere specified or included. Cider	15	SEN
2206001020	Perry	15	SEN
2206001090	Other

Page 49 in PDF

15	SEN
2206002010	Cheong ju ⓚ	15	SEN
2206002020	Yak ju ⓚ	15	SEN
2206002030	Tak ju ⓚ	15	SEN
2206002090	Other	15
2206009010	2202,including being made of grapes)	15	E-8
2206009090	Other	15	SEN
220710	1. Undenatured ethyl alcohol of an alcoholic strength by volume of 80% vol or higher
2207101000	A. Roughly distilled alcohol for beverages	10	EXC
2207109010	Fermented alcohol for manufacture of liquors	270	EXC
2207109090	Other	30	EXC
220720 2207200000	2. Ethyl alcohol and other spirits,denatured,of any strength 2. Ethyl alcohol and other spirits,denatured,of any strength	8	SEN
220820	Spirits obtained by distilling grape wine or grape marc
2208201000	Cognac	15	SEN
2208209000	Other	15	SEN
220830	Whiskies
2208301000	Scotch whisky	20	E-8
2208302000	Bourbon whisky	20	E-8
2208303000		20	E-8
2208309000	Other
2208400000	Rum and tafia	20	SEN
220850	Gin and geneva
2208500000	Gin and geneva	20	E-8
220860	Vodka
2208600000	Vodka	20	E-8
220870	Liqueurs and cordials
2208701000	Ginseng wine	20	SEN
2208702000	Ogarpi ⓚ wine	20	SEN
2208709000	Other	20	SEN
220890	Other
2208901000	Brandies other than that of heading 2208.20	20	SEN
HS code (2002)	Description	Base Rate	Staging Category
2208906000	Koaliang wine	30	EXC
2208907000	Tequila	20	E-8
2208909000	Other	30	EXC
2209001000	acid. Brewery vinegar	8	E-8
2209009000	Other	8	E-8
230110	1. Flours,meals and pellets,of meat or meat offal;greaves

15	SEN
2206002010	Cheong ju ⓚ	15	SEN
2301101000	Flours,meals and pellets,of meat or meat offal	9	EXC
2301102000	Greaves	5	E-8
230120	2. Flours,meals and pellets,of fish or of crustaceans,molluscs or other aquatic invertebrates
2301201000	Flours,meals and pellets of fish	5	E-0
2301209000	Other	5
230210	1. Of maize(corn)
2302100000	1. Of maize(corn)
230220			E-5
2302200000	2. Of rice 2. Of rice	5	E-8
230230	3. Of wheat
2302300000	3. Of wheat	5	E-8
230250	5. Of leguminous plants
2302400000
2302500000	5. Of leguminous plants	5	E-8
230310 2303100000	1. Residues of starch manufacture and similar residues	0	E-0
230320 2303200000	2. Beet-pulp,bagasse and other waste of sugar manufacture 2. Beet-pulp,bagasse and other waste of sugar manufacture	5	E-8
230330	3. Brewing or distilling dregs and waste	5	E-8
2303300000	3. Brewing or distilling dregs and waste Oil-cake and other solid residues,whether or not ground or
2304000000	Oil-cake and other solid residues,whether or not ground or in the form of pellets,resulting from the extraction of soyabean oil. Oil-cake and other solid residues,whether or not ground or
230500	in the form of pellets,resulting from the extraction of ground-nut oil.	1.8

Page 50 in PDF

2305000000	Oil-cake and other solid residues,whether or not ground or in the form of pellets,resulting from the extraction of ground-nut oil. 1. Of cotton seeds	5	E-0 E-8
230610	1. Of cotton seeds 2. Of linseed
230620		5	E-8
2306100000
2306200000	2. Of linseed	5	E-8
230630	3. Of sunflower seeds
230641	Of low erucic acid rape or colza seeds
2306300000			E-8
2306410000	Of low erucic acid rape or colza seeds	0	E-0
230649 2306490000	Other 5. Of coconut or copra	0	E-0
230650 2306500000	Other 5. Of coconut or copra	5
230660	6. Of palm nuts or kernels		E-8
2306600000	6. Of palm nuts or kernels	5
230670	7. Of maize(corn)germ
2306700000 230690	7. Of maize(corn)germ 8. Other	5	E-8
2306902000	Of perilla
2306901000	Of sesamum seeds	63% or 72/ ㎏	SEN
2306909000	Other	5	E-8
230700	Wine less;argol.
2307000000	Wine less;argol. Vegetable materials and vegetable waste,vegetable residues	5	E-8
230800	seeds and by-products,whether or not in the form of pellets,of a
HS code (2002)	Description	Base Rate	Staging Category
2308001000	Acorns	5	E-8
2308002000	Horse-chestnuts	5	E-8
2308003000	Cotton seed hulls	5	E-8
2308009000	Other
230910	Dog or cat food,put up for retail sale	46.4	EXC
2309100000	Dog or cat food,put up for retail sale	5	E-8
230990 2309901010	Other For pigs	4.2	E-8
2309901020	For fowls	4.2	E-8
2309901030	For fish	5	E-8
2309901040	For bovine	4.2	E-8
2309901091	Of milk replacer	71	SEN

2309901099	Other	5
2309902010	minerals (excluding chiefly on the basis of micro-minerals)	50.6	EXC
2309902020	Chiefly on the basis of flavourings	50.6	EXC
2309902091	Poultry,fish,mineral,cal	5	E-8
2309902099	Other	50.6	EXC
2309903010	Chiefly on the basis of antibiotcs	5	E-8
2309903020	Chiefly on the basis of vitamins	5	E-8
2309903030	Chiefly on the basis of micro minerals	5	E-8
2309903090	Other	5	E-8
2309909000 240110	Other Tobacco,not stemmed/stripped	50.6	EXC
2401102000	Burley	20	EXC
2401103000	Oriental	20	SEN
2401109000	Other
240120		20	SEN
2401201000	Tobacco,partly or wholly stemmed/stripped Flue-cured	20	EXC
2401202000 2401203000	Burley Oriental	20	EXC

Page 51 in PDF

20	SEN
		20
2401209000	Other		SEN
240130 2401301000	Tobacco refuse Stems	20	EXC
2401302000	Scraps	20	SEN
240210 2402101000	Cigars,cheroots,and cigarillos containing tobacco Cigar	40	RED RED
2402102000	Cheroot	40
2402103000			RED
240220 2402201000	Cigarettes containing tobacco Filter tip cigarettes	40	EXC
2402209000			SEN
240290
2402900000	Other Other	40	RED
240310	tobacco Pipe tobacco	40	SEN
2403101000 2403109000 240391	Other A. "Homogenised" or "reconstituted" tobacco (1) Tobacco sheets	40 32.8	RED E-8
2403911000 2403919000	(2) Other
240399		40	E-8
2403991000	Other Chewing tobacco	40	RED RED
2403992000 2403993000	Snuff Tobacco extracts and essences	40 40	RED
2403999000	Other	40	RED
HS code (2002)	Description	Base Rate	Staging Category
250100	Salt(including table salt and denatured salt) and pure sodium chloride,whether or not in aqueous solution or containing added anti-caking or free-flowing agents; sea
2501001010	water. A. Rock salt	1	E-0
2501001020	B. sea salt made by the heat of the sun	1	E-0
2501009010	Edible salt	8	E-0
2501009020	Pure sodium chloride	8	E-0
2501009090	Other	8	E-5
250200	250200
2502000000	Unroasted iron pyrites.	2	E-0
250300	Sulphur of all kinds,other than sublimed sulphur,precipitated sulphur and colloidal
2503000000	sulphur and colloidal sulphur. 1. In powder or in flakes
250410 2504101000	A. Natural graphite,crystalline	3	E-0
2504102000	B. Natural graphite,amorphous	3	E-0
2504109000	C. Other
250490	2. Other

20	SEN
		20
2504901000	A. Natural graphite,crystalline	3	E-0
2504902000	B. Natural graphite,amorphous	3	E-0
2504909000	C. Other
250510	1. Silica sands and quartz sands
2505100000	1. Silica sands and quartz sands	3	E-0
250590	2. Other
2505901010	Clayey sand	3	E-0
2505901020	Felspathic sand	3	E-0
2505901090	Other	3	E-0
2505909000	Other	3	E-0
250610	1. Quartz
2506101000	Containing less than 0.06% of impurities	3	E-0
2506102000	Containing not less than 0.06% but not more than 0.1% of impurities	3	E-0
2506103000	Containing more than 0.1% of impurities A. Crude or roughly trimmed	3	E-0
250621	A. Crude or roughly trimmed	3	E-0
2506210000 250629	B. Other
2506290000	B. Other	3	E-0
250700	Kaolin and other kaolinic clays,whether or not calcined.

Page 52 in PDF

2507001010	Not calcined	3	E-0
2507001090	Other	3	E-0
2507002010	Gairome
2507002020	Kibushi	3	E-0
2507002090	Other	3	E-0
2507009000	Other	3	E-0
250810	1. Bentonite
2508100000	1. Bentonite	3	E-0
250820	2. Decolourising earths and fuller's earth
2508200000	2. Decolourising earths and fuller's earth	3	E-0
250830	3. Fire-clay
2508300000	3. Fire-clay	3	E-0
250840	4. Other clays
2508401000	A. Acid clay	3	E-0
2508409000	B. Other	3	E-0
250850	5. Andalusite,kyanite and sillimanite
2508501000	A. Andalusite	3	E-0
2508502000	B. Kyanite	3	E-0
2508503000	Sillimanite
250860	6. Mullite 6. Mullite	3	E-0
2508600000 250870	7. Chamotte or dinas earths A. Shamotte	3	E-0
2508701000 2508702000	B. Dinas earth	3	E-0
HS code (2002)	Description	Base Rate	Staging Category
250900	Chalk.
2509000000	Chalk.	3	E-0
251010	1. Unground
2510101000	A. Natural calcium phosphates	1	E-0
2510102000	B. Natural aluminium calcium phosphates	1	E-0
2510109000		1
251020	2. Ground
2510201000	Natural calcium phosphates	3	E-0
2510202000	Natural aluminium calcium phosphates	3	E-0
2510209000	Other	3	E-0
251110	1. Natural barium sulphate (barytes)
2511100000	1. Natural barium sulphate (barytes)	3	E-0
251120	2. Natural barium carbonate (witherite) 2. Natural barium carbonate (witherite)
2511200000		3	E-0

251200	Siliceous fossil meals(for example,kieselguhr,tripolite and diatomite) and similar siliceous earths,whether or not
2512000000	Siliceous fossil meals(for example,kieselguhr,tripolite and diatomite) and similar siliceous earths,whether or not calcined,of an apparent specific gravity of 1 or less.	3	E-0
251311	A. Crude or in irregular pieces,including crushed pumice (" bimskies")
2513110000	A. Crude or in irregular pieces,including crushed pumice (" bimskies")	3	E-0
251319	B. Other
2513190000	B. Other	3	E-0
251320	2. Emery,natural corundum,natural garnet and other natural abrasives
2513201010 2513201020	Emery Natural corundum	3	E-0
2513201030	Natural garnet	3	E-0
2513201090	Other	3	E-0
2513202010	Emery	3	E-0
2513202020	Natural corundum	3	E-0
2513202030	Natural garnet	3	E-0
2513202090
251400	merely cut,by sawing or otherwise,into blocks or slabs of a rectangular(including square)shape.
2514001000	1. Crude or roughly trimmed	3	E-5
2514009000	2. Other	3	E-8
251511	Crude or roughly trimmed
2515111000	Marble	3	E-0
2515112000	Travertine	3	E-0
251512	Merely cut,by sawing or otherwise,into blocks or slabs of a rectangular(including square)shape
2515121000	Marble	3	E-0
2515122000	Travertine

Page 53 in PDF

3	E-0
251520	Ecaussine and other calcareous monumental or building stone; alabaster
2515200000	Ecaussine and other calcareous monumental or building stone; alabaster	3	E-0
251611		3
2516110000 251612	A. Crude or roughly trimmed B. Merely cut,by sawing or otherwise,into blocks or slabs of		E-8
2516120000	B. Merely cut,by sawing or otherwise,into blocks or slabs of a rectangular (including square) shape	3	SEN
251621	A. Crude or roughly trimmed
2516210000	A. Crude or roughly trimmed	3	E-5
251622
2516220000
HS code (2002)	Description	Base Rate	Staging Category
251690	3. Other monumental or building stone
2516901000	Crude or roughly trimmed	3	SEN
2516909000 251710	1. Pebbles,gravel,broken or crushed stone,of a kind commonly used for concrete aggregates,for road metalling	3	E-8
2517101000	or for railway or other ballast,shingle and flint,whether or not heat-treated Pebbles Broken or crushed stone	3	E-0
2517102000		3	E-0
2517109000	Other	3	E-0
251720	waste,whether or not incorporating the materials cited in subheading 2517.10
2517200000	2. Macadam of slag,dross or similar industrial waste,whether or not incorporating the materials cited in subheading 2517.10	3	E-0
251730	3. Tarred macadam
2517300000	3. Tarred macadam	3	E-0
251741	A. Of marble
2517410000	A. Of marble	3	E-0
251749	B. Other
2517491000		3	E-5
2517492000	Of granite	3	E-5
2517499000	Other	3	E-5
251810	1. Dolomite, not calcined or sintered
2518100000	1. Dolomite, not calcined or sintered	3	E-0
251820	2. Calcined or sintered dolomite 2. Calcined or sintered dolomite
2518200000		3	E-0

3	E-0
251520	Ecaussine and other calcareous monumental or building stone; alabaster
251830	3. Dolomite ramming mix
2519100000	Natural magnesium	3
251990	Other
2519901000	Fused and dead-burned magnesia	3	E-0
2519902000	Natural magnesium oxide	3	E-0
2519909000	Other	3	E-0
252010	1. Gypsum;anhydrite
2520101000	Gypsum	5	E-0
2520102000	Anhydrite	5	E-0
252020	2. Plasters
2520201000	Specially calcined or finely ground for use in dentistry	5	E-0
2520209000	Other	5	E-0
252100	Limestone flux; limestone and other calcareous stone,of a kind used for the manufacture of lime or cement.
2521001000	1. Limestone	3	E-0
2521009000	2. Other	3	E-0
252210	1. Quicklime
2522100000 252220	1. Quicklime	3	E-0
2522200000	2. Slaked lime
252230	3. Hydraulic lime 3. Hydraulic lime
2522300000		3	E-0
252310	1. Cement clinkers
2523100000	1. Cement	5	E-8
252321 2523210000	A. White cement,whether or not artificially coloured artificially coloured
2523290000 252330	B. Other	5	E-8
252329	cement,whether or not B. Other
2523300000 252390	3. Aluminous cement 4. Other hydraulic cements	8	E-8
2523909000 252400		5	E-8
2523901000	Slag cements	5	E-8
2524001000	Crocidolite, Asbestos
2524002000		5	E-0
HS code (2002)	Description

Page 54 in PDF

Base Rate	Staging Category
2524003000	Chrysotile, Asbestos	5	E-0
2524009000	Other	5	E-0
252510	or splittings	3
2525100000	1. Crude mica and mica rifted into sheets		E-0
252520 2525200000	2. Mica powder
252530	3. Mica waste
2525300000 252610	3. Mica waste	3	E-0
2526101000		3	E-0
2526109000	square) Other	3	E-0
252620	2. Crushed or powdered
2526200000	2. Crushed or powdered	5	E-0
252810	1. Natural sodium borates and concentrates thereof(whether or not calcined)
2528100000	1. Natural sodium borates and concentrates thereof(whether or not calcined)	3	E-0
252890	2. Other
2528901000	A. Calcium borates		E-0
2528902000	Magnesium chloroborate	3	E-0
2528903000	C. Natural boric acid	3	E-0
2528909000	D. Other	3	E-0
252910	1. Felspar
2529100000	1. Felspar	3	E-0
252921	A. Containing by weight 97% or less of calcium fluoride
2529211000	Powder	3	E-0
2529219000	Other	3	E-0
252922	B. Containing by weight more than 97% of calcium fluoride
2529221000	Powder	3	E-0
2529229000	Other	3	E-0
252930	3. Leucite;nepheline and nepheline syenite
2529301000	Leucite	3	E-0
2529302000	Nepheline	3	E-0
2529303000	Nepheline syenite	3	E-0
253010	1. Vermiculite,perlite and chlorites, unexpanded
2530101000	Vermiculite	3	E-0
2530102000	Perlites and chlorites	3	E-0
253020	2. Kieserite,epsomite (natural magnesium sulphates)

Base Rate	Staging Category
2530200000	2. Kieserite,epsomite (natural magnesium sulphates)	3	E-0
253090 2530901000 2530902000	3. Other A. Natural arsenic sulfides B. Pyrolusite(manganese ore) suitable for manufacturing dry batteries	3 3	E-0 E-0
2530903000	C. Strontianite		E-0
2530904000	D. Cinnabar	3	E-0
2530905000	E. Pyrophyllite	3
2530906000	F. Zeolites	3	E-0
2530907000	G. Alunites	3	E-0
2530908000	H. Wollastonites	3	E-0
2530909010	(1) Pottey stone	3	E-0
2530909020
2530909030	(2) Sericites (3) Earth colours	3 8	E-0 E-0
2530909040	(4) Natural micaceous iron oxides
2530909050	(5) Natural cryolite and natural chiolite	3	E-0
2530909091 2530909099	Natural calcium carbonate	3	E-0
260111	Other A.

Page 55 in PDF

Non-agglomerated	3	E-0
2601111000	(1) Red haematite	1	E-0
2601112000	(2) Magnetite	1	E-0
2601119000	(3) Other	1	E-0
2601121000	(1) Red	1	E-0
HS code (2002)	Description	Base Rate	Staging Category
2601122000	(2) Magnetite	1	E-0
2601129000	(3) Other	1	E-0
260120	Roasted iron pyrites
2601200000	Roasted iron pyrites	1	E-0
260200	Manganese ores and concentrates,including ferruginous manganese ores and concentrates with a manganese content of 20% or more,calculated on the dry weight.
2602000000	Manganese ores and concentrates,including ferruginous manganese ores and concentrates with a manganese content of 20% or more,calculated on the dry weight. Copper ores and concentrates.	1
260300 2603000000	Copper ores and concentrates.		E-0
260400	Nickel ores and concentrates.
2604000000		1	E-0
260500	Cobalt ores and concentrates.
2605000000	Cobalt ores and concentrates.	1	E-0
260600	Aluminium ores and concentrates.
2606000000	Aluminium ores and concentrates.	1	E-0
260700	Lead ores and concentrates.
2607000000	Zinc ores and concentrates.	1	E-0
260800	Lead ores and concentrates.		E-0
2608000000	Zinc ores and concentrates.	1
260900	Tin ores and concentrates.
2609000000	Tin ores and concentrates.	1	E-0
261000	Chromium ores and concentrates.
2610000000	Chromium ores and concentrates.	1	E-0
261100 2611001000	Tungsten ores and concentrates. 1. Wolframite	1	E-0
2611002000		1	E-0
2611009000	3. Other	1	E-0
261210	1. Uranium ores and concentrates
2612100000	1. Uranium ores and concentrates	1	E-0
261220	2. Thorium ores and concentrates 2. Thorium ores and concentrates	1	E-0
2612200000	1. Roasted	1

Non-agglomerated	3	E-0
261310	1. Roasted
2613100000 261390	2. Other		E-0
2613900000 261400	2. Other Titanium ores and concentrates.	1	E-0
2614001000	1. Rutile	1	E-0
2614002000	2. Anatase	1	E-0
2614009000	3.	1	E-0
261510	Other ores and concentrates
2615100000	1. Zirconium ores and concentrates	1	E-0
261590	1. Zirconium
2615901000	2. Other A. Niobium ores and concentrates	1	E-0
2615902000	B. Tantalum ores and concentrates	1	E-0
2615903000	C. Vanadium ores and concentrates	1	E-0
261610	1. Silver ores and concentrates
2616100000	1. Silver ores and concentrates	1	E-0
2616901000	A. Gold ores and concentrates
2616902000	B. platinum ores and concentrates (including ores and	1	E-0
261710	and concentrates
261790	1. Antimony ores 2.Other	1
2617100000	concentrates of platinum group)		E-0
2617902000	B. Germanium ores and concentrates	1	E-0
2617901000	A. Mercury ores and concentrates	1 1	E-0 E-0
2617903000 2617904000	C. Beryllium ores and concentrates	1
2617909000	D. Bismuth ores and concentrates		E-0
HS code (2002)	Description	Base Rate	Staging Category
261800	Granulated slag(slag sand) from the manufacture of iron or steel.
2618000000	Granulated slag(slag sand) from the manufacture of iron or steel.	2	E-0
261900	Slag,dross(other than granulated slag),scalings and other of iron or steel.
2619001010	waste from the manufacture A. Blast furnace slag	2	E-0
2619001090	B. Other	2	E-0
2619002000	2. Dross	2	E-0
2619003000	3. Scalings	2

Page 56 in PDF

	E-0
2619009000	4. Other	2	E-0
262011
2620110000	A. Hard zinc spelter A. Hard zinc spelter	2	E-0
262019	B. Other
2620190000	B. Other	2	E-0
262021	Leaded gasoline sludges and leaded anti-knock compound sludges
2620210000	gasoline sludges and leaded anti-knock compound sludges
2620290000	Other	2	E-0
262029	Other
262030	3. Containing mainly copper
2620300000	3. Containing mainly copper 4. Containing mainly aluminium
262040 2620400000	4. Containing mainly aluminium	2	E-0
2620600000	kind used for the extraction of arsenic or those metals or for manufacture of their chemical compounds	2	E-0
262060	5. Containing arsenic, mercury, thallium or their mixtures, of a the
262091	Containing antimony, beryllium, cadmium, chromium or their mixtures
2620910000	Containing antimony, beryllium, cadmium, chromium or their
2620990000		2
262099	Other		E-0
262110 2621100000	Ash and residues from the incineration of municipal waste Ash and residues from the incineration of municipal waste Other		E-0
262190 2621900000 270111	Other A. Anthracite	2 2	E-0
270112	B. Bituminous coal
2701121000	(1) Coking coal,heavy	1	E-0
2701122000	(2) Other coking coal	1	E-0
2701129010	Containing a volatile matter less than 22% by weight(on a basis)	1	E-0
2701129090	dry,mineral -matter -free Other	1	E-0
270119	C. Other coal
2701190000	C. Other coal	1	E-0
270120	2. Briquettes,ovoids and similar solid fuels manufactured from coal
2701201000	A. Briquettes	1	E-0
2701202000	B. Ovoids	1	E-0
2701209000	C. Other	1	E-0
270210	1. Lignite,whether or not pulverised,but not agglomerated

	E-0
2619009000	4. Other	2	E-0
2702100000	1. Lignite,whether or not pulverised,but not agglomerated	1	E-0
270220	2. Agglomerated lignite
2702200000	2. Agglomerated lignite	1	E-0
270300 2703001000	Peat(including peat litter),whether or not agglomerated. 1. Not agglomerated	1	E-0
2703002000	2. Agglomerated	1	E-0
HS code (2002)	Description	Base Rate	Staging Category
2704001010	Of coal	5	E-0
2704001090	Other	5	E-0
2704002000 2704003000	Semi-coke Retort carbon	5 5	E-0
270500	Coal gas,water gas,producer gas and similar gases,other than petroleum gases and other gaseous hydrocarbons.
2705000000	Coal gas,water gas,producer gas and similar gases,other than petroleum gases and other gaseous hydrocarbons.	5	E-0
270600	Tar distilled from coal,from lignite or from peat,and other mineral tars,whether or not dehydrated or partially distilled,including reconstituted tars.
2706001000	Coal tars	5	E-0
2706002000	Tars from lignit or peat	5	E-0
2706009000	Other	5
270710	1. Benzol (benzene)
2707100000	1. Benzol (benzene)	5	E-0
270720 2707200000	2. Toluol (toluene) 2. Toluol (toluene)	5	E-0
270730	3. Xylol (xylenes)
2707300000		5	E-0
270740	3. Xylol (xylenes)
2707400000	4. Naphthalene	5	E-0
270750	ASTM D 86 method 5. Other aromatic hydrocarbon mixtures of which 65% or more
270760	6. Phenols	8	E-0
270791	6. Phenols

Page 57 in PDF

2707600000
2707910000	A. Creosote oils		E-0
270799 2707991000	B. Other Solvent naphtha	5	E-0
2707992000	Anthracene	5	E-0
2707999000	Other	5	E-0
270810	1. PiTVh
2708100000	1. Pitch	5	E-0
270820	2. PiTVh coke
2709001010	Of a specific gravity more than 0.796 but not move than 0.841		E-5
270900	Petroleum oils and oils obtained from bituminous minerals,crude.
2709001020	Of a specific gravity more than 0.841 but not more than 0.847 at 15'c	5	E-5
2709001030	Of a specific gravity more than 0.847 but not more than 0.855 at 15'c	5	E-5
2709001050	Of a specific gravity more than 0.869 but not more than 0.885 at 15'c	5	E-5
2709001060
2709001070	Of a specific gravity more than 0.899 but not more than 0.904 at 15'c	5	E-5
2709001080	Of a specific gravity more than 0.904 but not more than 0.966 at 15'c	5	E-5
2709001090	Other	5	E-5
2709002000	2. Crude oils obtained from bituminous minerals	5
271011	A. Light oils and preparations		E-5
2710111000 2710112000	(1) Motor spirit	5	RED E-5
HS code (2002)	Description	Base Rate	Staging Category
2710113000	(3) Propylene tetramer	5	E-5
2710114000	(4) Naphtha	1	E-0
2710115000	(5) Natural gas liquid	1	E-0
2710119000	(6) Other	5	E-5
271019	B. Other
2710191010	(a) Jet fuel	5	E-5
2710191090	(b) Other	5	E-5
2710192010	(a) Kerosene	5	EXC
2710192020	(b) Jet fuel	5	EXC
2710192030	(c) N-paraffine	5	E-5
2710192090	(d) Other	5	E-5
2710193000	(3) Gas oils	5	EXC

2707600000
2710194010	(a) Light fuel oil(bunker A)	5	EXC
2710194020	(b) Fuel oil(bunker B)	5	EXC
2710194030	(c) Bunker C	5	EXC
2710194090	(d) Other	5	E-5
2710195010	Raw oils	7	E-5
2710195020	Lubricating base oil	7	E-5
2710196000 2710197110	(6) Extender oil	8	E-5 E-5
2710197120	Aviation engine oil Engine oil for automotive	7 7	E-5
2710197130	Engine oil for marine use		E-5
2710197210	Cylinder oil	7	E-5
2710197220	Spindle oil	7 7	E-5
2710197230	Gear oil	7	E-5
2710197240	Turbine oil	7	E-5
2710197250	Refrigerating machine oil	7	E-5
2710197310	Compound oil	7	E-5
2710197320 2710197330	Liquid paraffin Automatic transmission fluid	7 7	E-5 E-5
2710197410	Anti corrosive oil	7	E-5
2710197420	Cutting oil		E-5
2710197430	Cleansing oil	7 7	E-5
2710197440 2710197450	Mould release oil Hydraulic brake oil	7 7	E-5
2710197510	Process oil Insulating oil	7 7	E-5
2710197520			E-5
2710197530	Heat treating oil	7	E-5
2710197540	Heat transfer oil	7	E-5
2710197900	Other	7	E-5
2710198010	Containing aluminium as additive	8	E-5
2710198020 2710198030	Containing sodium as additive	8	E-5
2710198040	Containing lithium as additive	8	E-5
2710198090		8	E-5
2710199000	(9) Other A. Containing polychlorinated biphenyls	8	E-5
271091	(PCBs), polychlorinated terphenyls (PCTs) or polybrominated
2710911010	biphenyls (PBBs) (a) Of motor spirit, aviation spirit and jet fuel	5	E-5

2707600000
2710911020	(b) Of naphtha and natural gas liquid	1	E-0
2710911090	(c) Other	5	E-5
2710912010	(a) Of kerosene and jet fuel	5	E-5
2710912090	(b) Other	5	E-5
2710913000	(3) Of gas oils	5	E-5
2710914010	(a) Of light fuel oil(bunker A), fuel oil(bunker B) and bunker C	5	E-5
2710914090	(b) Other	5	E-5
2710915000	(5) Of raw oils, lubricating oil(other than extender oil) and lubricating base oil	7	E-5
2710919000		8	E-5
271099	B. Other
2710991010	(a) Of motor spirit, aviation spirit and jet fuel	5	E-5
2710991020

Page 58 in PDF

(b) Of naphtha and natural gas liquid	1	E-0
2710991090	(c) Other	5	E-5
HS code (2002)	Description	Base Rate	Staging Category
2710992010	(a) Of kerosene and jet fuel	5	E-5
2710992090	(b) Other	5	E-5
2710993000	(3) Of gas oils	5	E-5
2710994010	(a) Of light fuel oil(bunker A), fuel oil(bunker B) and bunker C	5	E-5
2710994090	(b) Other	5	E-5
2710995000	(5) Of raw oils, lubricating oil(other than extender oil) and lubricating base oil	7	E-5
2710999000	(6) Other	8	E-5
271111	A. Natural gas	1
2711110000			E-0
271112	B. Propane	5
2711120000	B. Propane		E-0
271113	C. Butanes
2711130000	C. Butanes	5	E-0
271114	D. Ethylene,propylene,butylene and butadiene
2711141000	Ethylene	5	E-0
2711142000	Propylene	5	E-0
2711143000	Butylene		E-0
2711144000	Butadiene	5	E-0
271119	E. Other
2711190000	E. Other	5	E-0
271121	A. Natural gas
2711210000	A. Natural gas	1	E-0
271210	Petroleum jelly
271129 2711290000	B. Other B. Other	5	E-0
2712101000	Vaseline	8	E-0
2712109000	Other	8	E-5
271220	Paraffin wax containing by weight less than 0.75% of oil
2712200000	Paraffin wax containing by weight less than 0.75% of oil Other	8 8	E-0 E-0
271290 2712901010	Slack wax and scale wax Microcrystalline wax	8	E-0
2712901020 2712901090	Other	8
2712909010		8	E-0
2712909020	Peat wax	8	E-0
2712909030	Ceresin wax	8	E-0

(b) Of naphtha and natural gas liquid	1	E-0
2710991090	(c) Other	5	E-5
2712909040	Synthetic paraffin wax	8	E-0
2712909090	Other	8	E-0
271311	A. Not calcined
2713110000	A. Not calcined	5	E-0
271312	B. Calcined
2713120000	B. Calcined	5	E-5
271320	2. Petroleum bitumen
2713200000	2. Petroleum bitumen	5	E-0
271390	3. Other residues of petroleum oils or of oils obtained from bituminous minerals
2713900000	3. Other residues of petroleum oils or of oils obtained from bituminous minerals	5	E-0
271410	1. bituminous or
2714100000	oil shale and tar sands 1. bituminous or oil shale and tar sands	5	E-0
271490
2714901000	2. Other Bitumen and asphalt,natural	5	E-0
2714902000	Asphaltites	5	E-0
2714903000	Asphaltic rock	5	E-0
2715001000	tar piTVh(for example,bituminous mastics,cut-backs). Cut-backs	5	E-0
2715002000	Emulsions or stable suspensions of asphalt,bitumen,pitch or tar	5	E-0
2715003000		5
2715009000 271600	Other Electrical energy.	5	E-0
HS code (2002)	Description	Base Rate	Staging Category
2716000000	Electrical energy.	5	E-0
280110	Chlorine
2801100000	Chlorine	5.5	E-0
280120	Iodine
2801200000	Iodine	5.5	E-0
280130	Fluorine;bromine
2801301000	Fluorine	5.5	E-0
2801302000	Bromine	5.5	E-0
280200	Sulphur,sublimed or precipitated; colloidal sulphur.
2802001000	Sulphur,sublimed	5	E-0
2802002000	Sulphur,precipitated	5	E-0
2802003000	Colloidal sulfur	5	E-0

(b) Of naphtha and natural gas liquid	1	E-0
2710991090	(c) Other	5	E-5
280300 Carbon(carbon	blacks and other forms of carbon not included).
2803001000	elsewhere specified or 1. Acetylene black	5.5	E-0
2803009010	Carbon blacks	5.5	E-0
2803009090	Other	5.5	E-0
280410	1. Hydrogen
2804100000	1. Hydrogen	5.5	E-0
280421	Argon
2804210000	Argon	5.5	E-0
280429	Other
2804291000	Helium	5.5	E-0
2804292000	Neon	5.5	E-0
2804293000	Krypton	5.5	E-0
2804294000	Xenon	5.5	E-0
2804299000	Other	5.5	E-0
280430	3. Nitrogen
2804300000	3. Nitrogen	5.5	E-0
280440	4. Oxygen
2804400000	4. Oxygen	5.5	E-0
280450	5. Boron;tellurium
2804501000	Boron	5.5	E-0
2804502000	Tellurium	5.5	E-0
280461	A. Containing by weight not less than 99.99% of silicon
2804610000	A. Containing by weight not less than 99.99% of silicon	3	E-0
280469	B. Other
2804690000	B. Other

Page 59 in PDF

5.5	E-0
280470	7. Phosphorus
2804701000	A. Yellow phosphorous	5	E-0
2804709000	B. Other	5.5	E-8
280480 8. Arsenic
2804800000		5.5
280490
2804900000 Sodium	9. selenium	5.5	E-0
280512
280511 2805110000	Sodium
2805120000 Calcium	Calcium	5.5
280519 Other	Other		E-0
2805190000			E-0
280530	Terbium group
2805301000	Cerium group	5.5	E-0
2805302000 2805303000		5.5	E-0
2805304000 2805305000	Yttrium	5.5 5.5	E-0
2805309000	Scandium		E-0
280540	Mercury
2805400000 280610	Mercury	5.5	E-0
2806100000	Hydrogen chloride (hydrochloric acid) Hydrogen chloride (hydrochloric acid)	5.5	E-0
HS code (2002)	Description	Base Rate	Staging Category
280620	Chlorosulphuric acid
2806200000	Chlorosulphuric acid	5.5	E-0
280700	Sulphuric acid; oleum.
2807001010	For making semiconductor	5.5	E-0
2807001090	Other	5.5	E-0
2807002000	Oleum	5.5	E-0
280800	Nitric acid; sulphonitric acids.
2808001010	For making semiconductor	5.5	E-0
2808001090	Other	5.5	E-0
2808002000	Sulphonitric acids	5.5	E-0
280910	Diphosphorus pentaoxide
2809100000	Diphosphorus pentaoxide	5.5	E-5
2809201010	For making semiconductor	5.5
280920
2809201090	Other	5.5	E-0
2809202010	Metaphosphoric acid	5.5	E-0
2809202020	Pyrophosphoric acid	5.5	E-0
2809202090	Other	5.5	E-0

5.5	E-0
280470	7. Phosphorus
281000	Oxides of boron; boric acids.
2810001010	Diboron trioxide	5.5	E-0
2810001090	Other	5.5	E-0
2810002000	Ortho boric acid	5.5	E-8
2810003000	Meta boric acid	5.5	E-0
2810009000		5.5	E-0
281111	A. Hydrogen fluoride(hydrofluoric acid)
2811111000	(1)for making semiconductor	5.5	E-0
2811119000	(2) Other	5.5	E-0
281119	B. Other
2811191000	Hydrogensulphide	5.5	E-0
2811192000	Hydrobromic acid	5.5	E-5
2811193000	Sulphamic acid	5.5	E-0
2811194000	Perchloric acid	5.5	E-0
2811195000	Chloric acid	5.5	E-0
2811196000	Hypophosphorous acid	5.5	E-0
2811197000	Phosphorous acid	5.5	E-0
2811199010	Hydrogen cyanide	5.5	E-0
2811199090	Other		E-5
281121	Carbon dioxide
2811210000	Carbon dioxide	5.5	E-0
281122	Silicon dioxide
2811221000	White carbon	5.5	E-0
2811229010	Silicagel	5.5	E-0
2811229090	Other	5.5	E-0
281123	Sulphur dioxide
2811230000	Sulphur dioxide	5.5	E-0
281129	Other
2811291000	Carbon monoxide	5.5	E-0
2811292000	Nitrous oxide	5.5	E-0
2811293000	Nitrogen dioxide	5.5	E-0
2811294000	Arsenic trioxide	5.5	E-0
2811295000	Arsenic pentoxide	5.5	E-0
2811299000	Other	5.5	E-0
281210	1. Chlorides and chloride oxides
2812101010	Iodine trichloride	5	E-0
2812101020	Phosphorous trichloride	5	E-5

5.5	E-0
280470	7. Phosphorus
2812101030	Phosphorous pentachloride	5	E-5
2812101040	Arsenic trichloride	5	E-0
2812101050	Sulpher monochloride	5	E-5
2812101060	Sulphur dichloride	5	E-0
2812101090	Other		E-0
2812102010	Thionyl chloride	5
2812102020	Carbonyl dichloride(phosgene)	5 5	E-5 E-0
HS code (2002)	Description	Base Rate	Staging Category
2812102030	Phosphorous oxychloride	5	E-5
2812102090	Other	5	E-0
281290	2. Other
2812901000	Boron trifluoride	5.5	E-0
2812902000	Sulphur hexafluoride	5.5	E-0
2812909000	Other	5.5	E-8
281310	Carbon disulphide
2813100000	Carbon disulphide	5.5	E-0
281390	Other
2813901010	Tetra phosphorous trisulphide	5.5	E-0
2813901020	Phosphorous pentasulphide	5.5	E-5
2813901090	Other	5.5	E-0
2813902010	Diarsenic pentasulphide	5.5	E-0
2813902090	Other	5.5	E-0
2813903000	Silicon sulphide	5.5	E-0
2813909000	Other	5.5	E-0
281410	1. Anhydrous ammonia
2814100000	1. Anhydrous ammonia

Page 60 in PDF

2	E-0
281420	2. Ammonia in aqueous solution
2814200000	2. Ammonia in aqueous solution	2	E-0
281511	Solid
2815110000	Solid	5.5	E-0
281512	In aqueous solution (soda lye or liquid soda)
2815120000	In aqueous solution (soda lye or liquid soda)		E-0
281520	Potassium hydroxide (caustic potash) Potassium hydroxide (caustic potash)	5.5	E-0
281530 2815301000		5.5
2815200000	Peroxides of sodium or potassium Sodium peroxide		E-0
2815302000	Potassium peroxide	5.5	E-0
281610	Hydroxide and peroxide of magnesium
2816102000	Magnesium peroxide	5.5	E-0
281640	Oxides, hydroxides and peroxides, of strontium or barium Oxides, hydroxides and peroxides, of strontium or barium
2816101000		5.5
2817002000	Zinc peroxide	5.5	E-0
2816400000 281700	Zinc oxide; zinc peroxide.	5.5	E-0
281810 2818101000	1. Artificial corundum,whether or not chemically defined Sized grains	3	E-0
2818109000		3	E-0
281820	Other
2818200000		1	E-0
281830	3. Aluminium hydroxide
2818301000	Alumina gel	5.5	E-0
2818309000	Other	5.5	E-8
281910	Chromium trioxide
2819100000	Chromium trioxide	5.5	E-0
281990 2819901010 2819901090	Other Chromic oxides Other	5.5 5.5	E-0 E-0
282010	1. Manganese dioxide
282090 2820901000			E-5
2820100000	1. dioxide	5.5
2819902000	Manganese 2. Other Manganese oxide	5.5	E-0 E-0
282110	Iron oxides and hydroxides
2821101000	Iron oxides	5.5	E-8
2821102000 282120	Iron hydroxides Earth colours	5.5	E-5

2	E-0
281420	2. Ammonia in aqueous solution
2820902000 2820909000	Manganic oxide Other	5.5 5.5	E-0
2821200000 282200	Earth colours Cobalt oxides and hydroxides; Commercial cobalt oxides.	5.5	E-0
HS code (2002)	Description	Base Rate	Staging Category
2822001010	Cobaltic oxide	5.5	E-0
2822001090	Other	5.5	E-0
2822002010		5.5	E-0
2822002090 282300	Other Titanium	5.5	E-0
2823001000	Anatase type	5.5	E-0
2823009000	Other	5.5	E-5
282410	Lead monoxide (litharge,massicot)
2824100000	Lead monoxide (litharge,massicot)	5.5	E-0
282420	Red lead and orange lead
2824201000	Red lead	5.5	E-0
2824202000	Orange lead	5.5	E-0
282490	Other
2824900000	Other	5.5	E-0
282510	1. Hydrazine and hydroxylamine and their inorganic salts
2825101000	Hydrazine hydrate	5.5	E-0
2825109010	Hydrazine		E-0
2825109020	Inorganic salts of	5.5	E-0
2825109030	Hydroxylamine	5.5	E-0
2825109041	Hydroxyl ammonium chloride(hydroxylamine hydrochloride)	5.5	E-0
2825109049	Other	5.5	E-0
282520	2. Lithium oxide and hydroxide
2825201000	Lithium oxide	5.5	E-0
2825202000	Lithium hydroxide	5.5	E-0
282530	3. Vanadium oxides and hydroxides
2825301000	Vanadic pentoxide	3	E-0
2825309000	Other	3	E-0
282540	4. Nickel oxides hydroxides
2825401000	Nickel oxides	5.5	E-5
2825402000	Nickel hydroxides	5.5	E-0
282550	5. Copper oxides and hydroxides
2825501000	Copper oxides	5.5	E-0

2	E-0
281420	2. Ammonia in aqueous solution
2825502000	Copper hydroxide	5.5	E-0
282560	6. Germanium oxides and zirconium dioxide
2825601000	Germanium	5.5	E-0
2825602000	Zirconium dioxide	5.5	E-0
282570	oxides
2825701000 2825702000	Molybdenium oxides Molybdenium hydroxide	5.5 5.5	E-0 E-0
282580	8. Antimony oxides	5.5	E-0
2825800000	8. Antimony oxides
2825901010	Calcium oxide	5.5	E-0
2825901020	Tungsten oxides	5.5	E-0
2825901030	Tin oxides	5.5	E-0
2825901090	Other	5.5	E-5
2825902010	Calcium hydroxide	5.5	E-0
2825902020	Manganes hydroxides	5.5	E-0
2825902030	Tungsten hydroxides	5.5	E-0
2825902040	Tin hydroxides Other	5.5 5.5	E-0 E-0
2825902090 2825903010	Nickel peroxides	5.5	E-0
2825903090	Other
2825909000	Other	5.5	E-0
282611	A.

Page 61 in PDF

Of ammonium or of sodium
2826111010	(a) For making semi-conductor	5.5	E-0
2826111090	(b) Other	5.5	E-0
2826112000	(2) Ammonium hydrogen fluoride	5.5	E-0
2826113010	Sodium hydrogen fluoride	5.5	E-0
2826113090	Other	5.5	E-5
282612	B. Of aluminium
2826120000	B. Of aluminium	5.5	E-5
282619	C. Other
HS code (2002)	Description	Base Rate	Staging Category
2826191000	Calcium fluoride	5.5	E-0
2826192000	Antimony fluorides	5.5	E-0
2826193010 2826193090	Other	5.5 5.5	E-5
2826199000		5.5	E-5
282620	2. Fluorosilicates of sodium or of potassium
2826201000	Sodium fluorosilicate	5.5	E-0
2826202000	Potassium fluorosilicate	5.5	E-0
282630	3. Sodium hexafluoroaluminate (synthetic cryolite)
2826300000	3. Sodium hexafluoroaluminate (synthetic cryolite)	5.5	E-0
282690	4. Other
2826901000	Artificial chiolite	5.5	E-0
2826902000	Calcium fluorosilicate	5.5	E-0
2826903000	Fluoroborates	5.5	E-5
2826904000	Fluorophosphates	5.5	E-5
2826905000	Fluorosulphates	5.5	E-0
2826909000	Other	5.5	E-8
282710	Ammonium chloride
2827100000	Ammonium chloride	5.5	E-8
282720	Calcium chloride
2827200000	Calcium chloride	5.5	E-0
282731	Of magnesium
2827310000	Of magnesium	5.5	E-8
282732	Of aluminium
2827320000	Of aluminium	5.5	E-5
282733 Of iron 2827330000
282734 2827340000	Of iron	5.5	E-0
282735	Of cobalt Of cobalt	5.5	E-0

Of ammonium or of sodium
2827350000
282736	Of zinc
2827360000	Of zinc	5.5	E-0
282739 Other	Of mercury
2827391000	Of copper	5.5	E-5
2827392000		5.5	E-0
2827399000	Other	5.5	E-0
282741	Of copper
2827411000	Copper chloride oxides	5.5	E-0
2827412000	Copper chloride hydroxide	5.5	E-0
282749	Other
2827491000	Chloride oxides	5.5	E-0
2827492000	Chloride hydroxides	5.5	E-0
282751	Bromides of sodium or of Potassium
2827511000	Sodium bromide	5.5	E-0
2827512000	Potassium bromide	5.5	E-0
282759	Other
2827591000	Calcium bromide	5.5	E-0
2827599000	Other	5.5	E-0
282760	Iodides and iodide oxides
2827601000	Iodide oxides	5.5	E-0
2827609010	Potassium iodide	5.5	E-5
2827609090	Other	5.5	E-5
282810 Commercial	calcium hypochlorite and other calcium hypochlorites Commercial calcium hypochlorite and other calcium hypochlorites
2828100000		5.5	E-5
282890	Other
2828901010	Sodium hypochlorite	5.5	E-0
2828901020	Potassium hypochlorite	5.5	E-0
2828901090	Other	5.5	E-0
2828902010 2828902020	Sodium chlorite	5.5 5.5	E-0
2828902090	Aluminium chlorite Other		E-0
HS code (2002)	Description	Base Rate	Staging Category
2828903000	Hypobromites	5.5	E-0
282911	A. Of sodium
2829110000	A. Of sodium	5.5	E-0
282919	B. Other
2829191000	Potassium chlorate	5.5	E-0

Of ammonium or of sodium
2829192000	Barium chlorate	5.5	E-0
2829199000	Other	5.5	E-0
282990	2. Other
2829901010	Sodium perchlorate	5.5	E-0
2829901020	Ammonium perchlorate	5.5	E-0
2829901090	Other	5.5	E-0
2829902010	Bromates	5.5	E-0
2829902020	Perbromates	5.5	E-0
2829902030	Iodates	5.5	E-5
2829902040	Periodates	5.5	E-0
283010	Sodium sulphides

Page 62 in PDF

2830101000	Sodium hydrogen sulphide	5.5	E-0
2830109000	Other	5.5	E-0
283020	Zinc sulphide
2830200000	Zinc sulphide	5.5	E-0
283030	Cadmium sulphide
2830300000	Cadmium sulphide	5.5	E-0
283090	Other
2830901000	Sulphides	5.5	E-5
2830902000	Polysulphides	5.5	E-5
283110	Of sodium
2831101000	Sodium dithionite	5.5	E-8
2831102000	Sodium sulphoxy late (sodium form aldehyde sulphoxylate)	5.5	E-5
283190	Other
2831901000	Dithionites	5.5	E-0
2831902000	Sulphoxylates	5.5	E-8
283210	Sodium sulphites
2832101000	Sodium bisulphite	5.5	E-5
2832109000	Other	5.5	E-0
283220	Other sulphites
2832201000	Ammonium sulphite	5.5	E-0
2832202000	Potassium sulphites	5.5	E-0
2832203000	Calcium sulphites	5.5	E-0
2832209000	Other	5.5	E-0
283230	Thiosulphates
2832301000	Ammonium thiosulphate	5.5	E-0
2832302000	Sodium thiosulphate	5.5	E-5
2832303000	Potassium thiosulphate	5.5	E-0
2832309000	Other
283311		5.5	E-0
2833110000 Disodium	Disodium sulphate sulphate	5.5	E-0
283319	Other
2833191000 2833192000	Sodium hydrogen sulphate	5.5	E-5
2833199000	Disodium disulphate	5.5	E-0
283321	Of magnesium
2833210000	Of magnesium	5.5	E-0
283322	Of aluminium
2833220000	Of aluminium	5.5	E-0
283323	Of chromium
2833230000	chromium	5.5

2830101000	Sodium hydrogen sulphide	5.5	E-0
283324
2833240000 Of nickel 283325 Of copper	Of nickel	5.5	E-0
2833250000 Of copper 283326 Of zinc 2833260000	Of zinc	5.5	E-0
283327	Of barium
HS code (2002)	Description	Base Rate	Staging Category
2833270000	Of barium	8	E-0
283329	Other
2833291000	Iron sulphates	5.5	E-0
2833299000	Other	5.5	E-5
283330	Alums
2833300000	Alums	5.5	E-8
283340	Peroxosulphates(persulphates)
2833401000	Diammonium peroxodisulphate	5.5	E-0
2833402000	Disodium peroxodisulphate	5.5	E-0
2833403000	Calcium peroxodisulphate	5.5	E-0
2833409000	Other	5.5	E-0
283410	1. Nitrites
2834101000	A. Sodium nitrite	5.5	E-5
2834109000	B. Other	5.5	E-5
283421	Of potassium
2834210000	Of potassium	5.5	E-0
283429	Other
2834291000	Barium nitrate	5.5	E-0
2834299000	Other	5.5	E-5
283510	Phosphinates(hypophosphites)and phosphonates(phosphites)
2835101010	Sodium hypophosphite	5.5	E-0
2835101020	Calcium hypophosphite	5.5	E-0
2835101090	Other	5.5	E-0
2835102000	Phosphites	5.5	E-0
283522	Of mono or disodium
2835221000	Of mono sodium	5.5	E-0
2835222000	Of disodium	5.5	E-0
283523	Of trisodium
2835230000	Of trisodium	5.5	E-0
283524	Of potassium
2835240000	Of

2830101000	Sodium hydrogen sulphide	5.5	E-0
283525 2835250000 Calcium	hydrogenorthophosphate ("dicalcium phosphate")	5.5	E-8
283526 2835260000	Other phosphates of calcium Other phosphates of calcium	5.5	E-0
283529 Other 2835291000	Aluminium phosphate	5.5	E-0
2835299000	Other polyphosphates:		E-0
2835310000	Sodium triphosphate (sodium tripolyphosphate)	5.5	E-0
283531	Sodium triphosphate (sodium tripolyphosphate)
2835391000	Sodium metaphosphate	5.5	E-0
2835392000	Sodium pyrophosphates	5.5	E-0
2835399000	Other
283610	Commercial ammonium carbonate and other ammonium carbonates
2836100000	Commercial ammonium carbonate and other ammonium carbonates	5.5	E-5
283620	Disodium carbonate
2836200000	Disodium carbonate	8	E-5
283630	Sodium hydrogencarbonate (sodium bicarbonate)
2836300000	Sodium hydrogencarbonate (sodium bicarbonate)	5.5	E-0
283640	Potassium carbonates
2836400000 Potassium	carbonates	5.5	E-0
283650	Calcium carbonate
2836500000	Calcium carbonate	5.5	E-0
283660	Barium carbonate
2836600000 Barium carbonate 283670 Lead carbonates		5.5	E-0
2836700000	Lead carbonates	5.5	E-0
283691	Lithium carbonates
HS code (2002)	Description	Base Rate	Staging Category

Page 63 in PDF

2836910000	Lithium carbonates	5.5	E-0
283692	Strontium carbonate
2836920000	Strontium carbonate	5.5	E-0
283699	Other
2836991010	Magnesium carbonate	5.5	E-0
2836991090	Other	5.5	E-5
2836992000	Peroxocarbonates (percarbonates)	5.5	E-0
283711	Of sodium
2837111000	Sodium cyanides	5.5	E-0
2837112000	Sodium cyanide oxides	5.5	E-0
283719	Other
2837191010	Potassium cyanide	5.5	E-0
2837191020	Copper cyanides	5.5	E-0
2837191030	Zinc cyanide	5.5	E-0
2837191090	Other
2837192000	Cyanide oxides	5.5	E-0
283720	Complex cyanides
2837201000	Ferrocyanides	5.5	E-5
2837202000	Ferricyanides	5.5	E-0
2837209000	Other	5.5	E-0
283800	Fulminates,cyanates and thiocyanates.
2838001000	Fulminates	5.5	E-0
2838002000	Cyanates	5.5	E-5
2838003010	Sodium thiocyanate	5.5	E-0
2838003020	Potassium thiocyanate	5.5	E-0
2838003090	Other	5.5	E-5
283911	Sodium metasilicates
2839110000	Sodium metasilicates	8	E-0
283919	Other
2839190000	Other	8	E-0
283920	Of potassium
2839200000	Of potassium	8	E-0
283990	Other
2839901000	Zirconium silicates	8	E-0
2839902000	Barium silicates	8	E-0
2839909000 284011	Other Anhydrous	8	E-5
2840110000	Anhydrous	5	E-0
284019	Other
2840190000	Other	5	E-0
284020	Other borates

2836910000	Lithium carbonates	5.5	E-0
2840200000	Other borates	5	E-0
284030	Peroxoborates (perborates)
2840300000	Peroxoborates (perborates)	5	E-0
284110	1. Aluminates
2841100000	1. Aluminates	5.5	E-0
284120	2. Chromates of zinc or of lead		E-0
2841201000		5.5
2841202000	Chromates of zinc Chromates of lead	5.5	E-0
284150	4. Other chromates and dichromates;peroxochromates
2841300000	dichromate		E-0
2841501000	Potassium chromate	5.5 5.5	E-5
2841509000 284161	Other
2841610000	Potassium permanganate
284169	Other
2841691000 Manganites	Potassium permanganate	5.5 5.5	E-0 E-0
2841692000	Manganates	5.5	E-0
2841693000	Permanganates	5.5	E-0
284170	6. Molybdates
2841700000	6. Molybdates	5.5	E-0
284180	7. Tungstates (wolframates)
HS code (2002)	Description	Base Rate	Staging Category
2841800000	7. Tungstates (wolframates)	5	E-5
284190	8. Other
2841901000	Stannates	5.5	E-0
2841902010	Barium titannate	5.5	E-0
2841902020	Strontium titannate	5.5	E-0
2841902030	Lead titannate	5.5	E-0
2841902090	Other	5.5	E-0
2841903000			E-0
2841904000	Ferrates and ferrites	5.5
2841905000	Vanadates	5.5	E-0
2841906000	Bismuthates	5.5	E-0
2841909000	Other	5.5	E-0
284210	Double or complex silicates, including aluminosilicates whether or not chemically defined
2842101000	Aluminosilicates	6.5	E-0

2836910000	Lithium carbonates	5.5	E-0
2842109000	Other	5.5	E-0
284290	Other
2842901000	The salts of selenium acids	5.5	E-0
2842902000	The salts of tellurium acids		E-0
2842903000	Double or complex salts containing sulphur	5.5	E-0
2842904000	Double or complex nitrates	5.5	E-0
2842905000	Double or complex salts of selenium	5.5	E-0
2842909000	Other
284310 2843101000	1. Colloidal precious metals Colloidal silver	5.5	E-0
2843102000	Colloidal gold	5.5	E-0
2843103000	Colloidal platinum	5.5	E-0
2843109000	Other	5.5	E-0
284321	A. Silver nitrate
2843211000	(1) For making semiconductor	5.5	E-0
2843219000	(2) Other	5.5	E-0
284329	B. Other

Page 64 in PDF

2843291000	(1) for making semiconductor	5.5	E-0
2843299000	(2) Other	5.5	E-5
284330	3. Gold compounds
2843301000	A. Potassium gold cyanide for making semi-conductor	5.5	E-0
2843309000	B. Other	5.5	E-0
284390	4. Other compounds;amalgams
2843901000	Amalgams	5.5	E-0
2843909010	Platinum compounds	5.5	E-5
2843909090	1. Natural uranium and its
284410	compounds;alloys,dispersions(including cermets),ceramic products and mixtures containing natural uranium or natural uranium compounds
2844101000	A. Natural uranium	0	E-0
2844102000	B. Dispersions (containing natural uranium or natural uraniu m	0	E-0
2844109000	compounds) C. Other	0	E-0
284420	2. Uranium enriched in U235 and its compounds;plutonium and its compounds;alloys,dispersions(including cermets),ceramic products and mixtures containing
2844201000	products A. Uranium enriched in U235	0	E-0
2844202000	B. Dispersions(con taining uranium enriched in u235,plutoni um or compounds of these products)	0	E-0
HS code (2002)	Description	Base Rate	Staging Category
284440	4. Radioactive elements and isotopes and compounds other than those of subheading 2844.10,2844.20 or 2844.30;alloys,dispersions(including cermets),ceramic products and mixtures containing these elements,isotopes or compounds;radioactive residues Radioactive elements
2844401000	A.	0	E-0
2844402000	B. Radioactive isotopes	0	E-0
2844403000	C. Dispersions(containing radioactive elements,isotopes or compound)	0	E-0
2844409000	D. Other	0	E-0
284450	5. Spent(irradiated) fuel elements (cartridges) of nuclear reactors
2844500000	5. Spent(irradiated) fuel elements (cartridges) of nuclear reactors 1. Heavy water (deuterium oxide)	0	E-0
284510	1. Heavy water (deuterium oxide)	0	E-0
2845100000 284590	2. Other

2843291000	(1) for making semiconductor	5.5	E-0
2845901000		0	E-0
2845902000	A. Heavy hydrogen(deuterium)
2845909000	C. Other	0	E-0
284610	Cerium compounds
2846100000	Cerium compounds	5	E-0
2846901000 2846909000	Other	5
284700	Hydrogen peroxide,whether or not solidified with urea. For making semiconductor
2847002000	Yttrium oxide	5	E-0
2847009000	Other	5.5 5.5	E-0 E-0 E-0
284800	Phosphides,whether or not chemically defined,excluding ferrophosphorus.
2848001000	Of copper (phosphor copper),containing more than 15% by weight of phosphorus	5.5	E-0
2848002000	Aluminium phosphide	5.5	E-0
2848009000		5.5
284910	1. Of calcium
284920 2849200000	2. Of silicon
2849100000
284990 2849901000	Complex carbides	5.5	E-0
2849909010	Tungsten carbides

Page 65 in PDF

5.5	E-5
2849909090 285000	Other Hydrides,nitrides,azides,silicides and borides,whether or not chemically defined,other than compounds which are also carbides of heading 28.49.	5.5	E-0
2850001000	Hydrides	5.5	E-0
2850002000	Nitrides	5.5	E-0
2850003000	Azides	5.5	E-5
2850004000	Silicides	5.5	E-0
2850005000	Other inorganic compounds (including distilled or con-	5.5
285100	ductivity water and water of similar purity); liquid air(whether or not rare gases have been removed); compressed air; amalgams,other than amalgams of
2851001000	precious metals. Distilled or conductivity water and water of similar purity	5.5	E-0
2851002000	Compressed air	5.5	E-0
2851003000	Amalgam
2851004010	Cyanogen chloride	5.5 5.5	E-0
2851004090	Other	5.5	E-0
2851005000	Alkali amides	5.5	E-0
2851009000	Other	5.5
290110	1. Saturated: A. Butanes
2901101000		0	E-0
2901102000	B. Hexanes	0	E-0
2901103000	C. Heptanes	0	E-0
HS code (2002)	Description	Base Rate	Staging Category
2901109000	D. Other	0	E-0
290121	A. Ethylene
2901210000	A. Ethylene	0	E-0
290122	B. Propene(propylene)
2901220000	B. Propene(propylene)	0	E-0
290123	C. Butene (butylene) and isomers thereof
2901230000	C. Butene (butylene) and isomers thereof	0	E-0
290124	D. Buta-1,3-diene and isoprene
2901241000 (1) Buta-1,3-diene		0	E-0
2901242000	(2) Isoprene	0	E-0
290129	E. Other
2901291000	Hexene	0
2901292000	Octene		E-0
2901299000	Other	0	E-0

5.5	E-5
2849909090 285000	Other Hydrides,nitrides,azides,silicides and borides,whether or not chemically defined,other than compounds which are also carbides of heading 28.49.	5.5	E-0
290211	A. Cyclohexane
2902110000	A. Cyclohexane	5	E-0
290219	B. Other
2902190000	B. Other	5	E-0
290220	2. Benzene
2902200000	2. Benzene	5	E-0
290230	3. Toluene
2902300000	3. Toluene	5	E-0
290241	A. O-xylene
2902410000	A. O-xylene	5	E-0
290242	B. M-xylene
2902420000	B. M-xylene	5	E-0
290243	C. P-xylene
2902430000	C.	5	E-0
290244	D. Mixed xylene isomers
290250	5. Styrene
2902440000	D. Mixed xylene	0
2902500000 2902600000 6. Ethylbenzene	5. Styrene	5	E-0 E-0
290260	6. Ethylbenzene
2902700000		5	E-0
290270 7. Cumene 290290	8. Other
2902901000	Naphthalene		E-0
2902902000	Methylnaphthalene	0	E-0
2902903000	Methyl styrene	0	E-0
2902909000	Other	0	E-0
290311	A. Chloromethane(methyl chloride)and chloroethane(ethyl chloride)
2903111000	Chloromethane(methyl chloride)	5.5	E-0
2903112000	Chloroethane(ethyl chloride)	5.5	E-0
290312	B. Dichloromethane(methylene chloride
2903120000	B. Dichloromethane(methylene chloride	5.5	E-0
290313	C. Chloroforme(trichloromethane)
290314 2903140000 D. Carbon	D. Carbon tetrachloride tetrachloride
2903130000			E-0

5.5	E-5
2849909090 285000	Other Hydrides,nitrides,azides,silicides and borides,whether or not chemically defined,other than compounds which are also carbides of heading 28.49.	5.5	E-0
290315	E. 1,2-Dichloroethane(ethylene dichloride)
2903150000	dichloride)	5	E-8
290319 F. Other	E. 1,2-Dichloroethane(ethylene
2903191000 2903199000	1,1,1-trichloroethane(methyl chloroform) Other	5.5	E-0
290321 2903210000	A. Vinyl chloride(chloroethylene)		E-8
290322	A. Vinyl chloride(chloroethylene)	5.5	E-0
290323 C. 2903230000	B. Trichloroethylene Tetrachloroethylene(perchloroethylene)	5.5
2903220000	B.

Page 67 in PDF

Propan-1-ol(propyl alcohol) and propan-2-ol(isopropyl alcohol)
2905121000	Propan-1-ol(propyl alcohol)	5.5	E-5
2905122010	For making semiconductor	5.5	E-5
2905122090	Other	5.5	E-0
290513	C. Butan-1-ol(n-butyl alcohol)
2905130000	C. Butan-1-ol(n-butyl alcohol)	5	E-0
290514	D. Other butanols
2905140000	D. Other butanols	5.5	E-0
290515 2905151000	E. Pentanol(amyl alcohol)and isomers thereof Pentanol(amyl alcohol)	5.5	E-0
2905152000	Isomers of pentanol	5.5	E-0
2905161000	2-ethylhexyl alcohol	5.5	E-8
2905169000	Other	5.5	E-0
290517	G. Dodecan-1-ol(lauryl alcohol),hexadecan-1-ol(cetyl alcohol) and octadecan-1-ol(stearyl alcohol)
2905172000	Hexadecan-1-ol(cetyl alcohol)	5.5	E-0
2905173000	Octadecan-1-ol(stearyl alcohol)	5.5
290519
2905171000			E-0
2905191000	(1) Heptyl alcohols	5.5	E-0
2905192000	(2) Nonyl acohol	5.5	E-0
2905193000	(3) Isononyl alcohol	5	E-0
2905199010	3,3-dimethyl butan-2-ol(pinacolyl alcohol)	5	E-0
2905199020	2-Propyl heptyl alcohol	5	E-0
2905199030	Isodecyl alcohol	5	E-0
2905199090	Other
290522	Acyclic terpene alcohols	5	E-0
2905229000	Other	5	E-0
290529	Other
2905290000	Other	5
290531	A. Ethylene glycol		E-0
HS code (2002)	Description	Base Rate	Staging Category
2905310000	Ethylene glycol (ethanediol)	5.5	E-0
290532	A. B. Propylene glycol (propane-1,2-diol)

Propan-1-ol(propyl alcohol) and propan-2-ol(isopropyl alcohol)
2905320000	B. Propylene glycol (propane-1,2-diol)	5.5	E-0
290539	C. Other
2905391000	1,4-Butanediol	5.5	E-0
2905392000	Neopentyl glycol	5.5	E-0
2905399000	Other	5.5	E-0
290541	2-Ethyl-2-(hydroxymethyl) propane-1,3-diol (trimethylolpropane)
2905410000	2-Ethyl-2-(hydroxymethyl) propane-1,3-diol (trimethylolpropane)	5.5	E-0
290542	Pentaerythritol
2905420000	Pentaerythritol	5.5	E-0
290543	Mannitol
2905430000			E-8
290544	D-glucitol (sorbitol)
2905440000	D-glucitol (sorbitol)	8	SEN
290545	Glycerol
2905450000	Glycerol	8	E-5
290549	Other
2905490000	Other	5.5	E-5
290551	Ethchlorvynol (INN)
2905510000	Ethchlorvynol (INN)	5.5	E-0
290559	Other
2905590000	Other	5.5	E-0
290611	Menthol
2906110000	Menthol	8	E-5
290612	Cyclohexanol,methylcyclohexanols and dimethylcyclohexanols
2906120000	Cyclohexanol,methylcyclohexanols and dimethylcyclohexanols	5.5	E-0
290613	Sterols and inositols
2906131000	Sterols	5.5	E-0
2906132000
290614 2906140000	Terpineols
290619 Other
2906191000	Borneol	5.5	E-0
2906199000 Other	Benzyl	5.5	E-0
290621 2906210000	alcohol Benzyl alcohol	5.5	E-0
290629	Other
2906291000	Phenylethyl alcohol	5.5	E-0
2906292000	Phenylpropyl alcohol	5.5	E-0

Propan-1-ol(propyl alcohol) and propan-2-ol(isopropyl alcohol)
2906293000	Cinnamyl alcohol	5.5	E-0
2906299000	Other	5.5	E-0
290711	A. Phenol(hydroxybenzene) and its salts
2907111000	Phenol	5.5	E-0
2907112000	Salts of phenol	5.5	E-0
290712	B. Cresols and their salts
2907121000	Cresols	5.5	E-0
2907122000	Salts of cresols	5.5	E-0
290713 2907131000	C. Octylphenol,nonylphenol and their isomers;salts thereof (1) Octylphenol	5.5	E-0
2907132000	(2) Nonyl phenol	5	E-0
2907139000	(3) Other	5.5	E-0
290714	D. Xylenols and their salts
2907141000	Xylenols	5.5	E-0
2907142000	Salts of xylenols	5.5	E-0
290715	E. Naphthols and their salts
2907151000	(1) Naphthols	5.5	E-0
2907152000	(2) Salts of naphthols	5.5	E-0
2907199000	Other
290719 2907191000	F. Other Thymol	5.5	E-0
HS code (2002)	Description	Base Rate	Staging Category
290721	A. Resorcinol and its salts
2907211000	(1) Resorcinol	5.5	E-0
2907212000	(2) Salts of resorcinol

Page 68 in PDF

5.5	E-0
290722	B. Hydroquinone(quinol)and its salts
2907221000	Hydroquinone	5.5	E-0
2907222000	Salts of hydroquinone	5.5	E-0
290723	C. 4,4'- Isoropylidenediphenol(bisphenol
2907231000	4,4'-Isopropylidenediphenol(bisphenol a)	5.5	E-0
2907232000	Salts of 4,4'-isopropylidenediphenol (bisphenol a)	5.5	E-0
290729	D. Other
2907291000	Catechol	5.5	E-0
2907299000	Other	5.5	E-0
290810	1. Derivatives containing only halogen substituents and
2908101000	Chlorophenols	5	E-0
2908102000	Tetra bromo bisphenol – a	5	E-0
2908103000	Tribromophenol	5	E-0
2908109000	Other	5	E-5
290820	2. Derivatives containing only sulpho groups,their salts and
2908201010	esters Naphthol sulphonic acids	5.5	E-0
2908201020	Salts of naphthol sulphonic acids	5.5	E-0
2908209010	Phenol sulphonic acids	5.5	E-0
2908209090	Other	5.5	E-0
290890	3. Other
2908901000	Nitrated derivatives	5.5	E-0
2908902000	Nitrosated derivatives	5.5	E-0
290911	Diethyl ether
2909110000	Diethyl ether	5.5	E-0
290919	Other Bis(chloromethyl)ether	5.5	E-0
2909191000 2909192000	Methyl tertiary butyl ether	5.5	E-0
2909199000	Other	5.5	E-0
290920	Cyclanic, cyclenic or cycloterpenic ethers and their halogenated, sulphonated,nitrated or nitrosated derivatives
2909201000	Cineole	5.5	E-0
2909209000	Other	5.5	E-0
290930	Aromatic ethers and their halogenated, sulphonated,nitrated derivatives
2909301000	or nitrosated Anisole	5.5	E-0
2909302000	Anethole	5.5	E-0

5.5	E-0
290722	B. Hydroquinone(quinol)and its salts
2909303000	Diphenylether	5.5
2909304000	Ambrette musk	5.5	E-0 E-0
2909305000	Decabromodiphenyl oxide	5.5	E-0
2909309000	Other	5.5	E-0
290941	2,2'-Oxydiethanol (diethylene glycol,digol)
2909410000 290942	2,2'-Oxydiethanol (diethylene glycol,digol)	5.5	E-0
2909420000	Monomethyl ethers of ethylene glycol or of diethylene glycol Monomethyl ethers of ethylene glycol or of diethylene glycol	5.5	E-0
290943	Monobutyl ethers of ethylene glycol or of diethylene glycol
2909430000	Monobutyl ethers of ethylene glycol or of diethylene glycol	5.5	E-0
290944	Other monoalkylethers of ethylene glycol or of diethylene glycol
2909440000	Other monoalkylethers of ethylene glycol or of diethylene glycol	5.5	E-0
290949	Other
2909491000	Triethylene glycol	5.5	E-0
2909499000		5.5	E-0
290950	Other Ether-phenols,ether-alcoholphenols and their
2909501000	Eugenol	5.5	E-0
2909502000	Isoeugenol	5.5	E-0
2909503000	Ether-alcohol-phenols	5.5	E-0
2909509000		5.5
HS code (2002)	Description	Base Rate	Staging Category
290960	Alcohol peroxides,ether peroxides,ketone peroxides and their halogenated,sulphonated,nitrated or nitrosated
2909601000	Alcohol peroxides	5.5	E-0
2909602000	Dicumyl peroxide	5.5	E-0
2909603000	Methyl ethyl ketone peroxide	5.5	E-0
2909609000	Other	5.5	E-0
291010	1. Oxirane(ethylene oxide)
2910100000	1. Oxirane(ethylene oxide)	5	E-0
291020	2. Methyloxirane (propylene oxide)

5.5	E-0
290722	B. Hydroquinone(quinol)and its salts
2910200000	2. Methyloxirane (propylene oxide)	5.5	E-0
291030	3. 1-Chloro-2,3-epoxypropane (epichlorohydrin)
2910300000 291090	3. 1-Chloro-2,3-epoxypropane (epichlorohydrin)
2910900000	4. Other	5.5	E-0
291100 2911001010 Acetals	Acetals and hemiacetals,whether or not with other oxygen function,and their halogenated,sulponated,nitrated or nitrosated derivativse.	5.5	E-0
2911001020 2911009000	Other	5.5	E-0
291211	Methanal (formaldehyde)
2912110000	Methanal (formaldehyde)	5.5	E-0

Page 69 in PDF

291212	Ethanal (acetaldehyde)
2912120000	Ethanal (acetaldehyde)	5.5	E-0
291213	Butanal (butyraldehyde,normal isomer)
291219	Other
2912130000		5.5	E-0
2912191000 2912192000	Citronellaldehyde Citral	5.5	E-0
2912199000	Other	5.5	E-0
291221	Benzaldehyde
2912291000	Perillaldehyde	5.5	E-0
291229	Other
2912292000	Phenylacetaldehyde	5.5	E-0
2912293000	Cinnamaldehyde	5.5	E-0
2912294000	Alpha-amylcinnamaldehyde	5.5	E-0
2912295000	Cyclamen aldehyde	5.5	E-0
2912299000	Other	5.5	E-0
291230	3. Aldehyde-alcohols
2912301000	Hydroxycitronell aldehyde	5.5	E-0
2912309000	Other	5.5	E-0
291241	A. Vanillin (4-hydroxy-3-methoxybenzaldehyde)
2912410000	A. Vanillin (4-hydroxy-3-methoxybenzaldehyde)	5	E-0
291242 2912420000	B. Ethylvanillin (3-ethoxy-4-hydroxybenzaldehyde) B. Ethylvanillin (3-ethoxy-4-hydroxybenzaldehyde)	5.5	E-0
291249 2912491000	C. Other (1) 3,4,5-trimethoxybenz-aldehyde	5.5	E-0
2912499000 291250 5. Cyclic	(2) Other polymers of aldehydes	5.5	E-0
2912501000	Trioxan	5.5	E-0
2912502000
2912503000	Metaldehyde
2912509000
2912600000	6. Paraformaldehyde		E-0
291260	Other
291300 of products	6. Paraformaldehyde of heading 29.12.
2913000000	Halogenated,sulphonated,nitrated or nitrosated derivatives of products of heading 29.12.	5.5	E-0
291411	Acetone
2914110000
291412

291212	Ethanal (acetaldehyde)
HS code (2002)	Description	Base Rate	Staging Category
2914120000	Butanone(methyl ethyl ketone)	5.5	E-0
291413	4-Methylpentan-2-one(methyl isobutyl ketone
2914130000	4-Methylpentan-2-one(methyl isobutyl ketone	5.5	E-0
291419	Other
2914191000	3,3-dimethyl-2-butanone (pinacolone)	5.5	E-0
2914199000	Other	5.5	E-0
291421	Camphor
2914210000	Camphor	5	E-0
291422	Cyclohexanone and methylcyclohexanones
2914221000	Cyclohexanone	5	E-0
2914222000	Methylcyclohexanones	5	E-0
291423	Ionones and methylionones
2914231000	Ionones	5	E-0
2914232000	Methyl ionones	5	E-0
291429	Other
2914291000	Jasmone	5	E-0
2914299000	Other	5
291431	Phenylacetone(phenylpropan-2-one)
2914310000	Phenylacetone(phenylpropan-2-one)	5.5	E-0
291439	Other
2914390000	Other	5.5	E-0
291440	4. Ketone-alcohols and ketone-aldehydes
2914401000	Diacetone alcohol(4-Hydroxy-4-methylpentane-2-one)	5.5	E-0
2914409000	Other	5.5	E-0
291450	5. Ketone-phenols and ketones with other oxygen funtion
2914501000	Ketone-phenols	5.5	E-0
2914509000	Ohter	5.5	E-0
291461	Anthraquinone
2914610000	Anthraquinone	5.5	E-0
291469	B. Other
2914691000	(1) Derivatives of anthraquinone	5.5	E-0
2914699010	Qunione-alcohols,quinonephenols,and quinone-aldehydes	5.5	E-5
2914699090	Other	5.5	E-0

291212	Ethanal (acetaldehyde)
291470	7. Halogenated,sulphonated,nitrated or nitrosated
2914701000	derivatives Ketone musk	5	E-0
2914709000	Other	5	E-0
291511	A. Formic acid
2915110000	A. Formic acid	5.5	E-0
291512	B. Salts of formic acid
2915121000	Calcium formate	5.5	E-0
2915122000	Ammonium formate	5.5	E-0
2915129000	Other

Page 70 in PDF

5.5	E-0
291513	C. Esters of formic acid
2915131000	(1) Methyl formate	5.5	E-0
2915132000	(2) 2-ethylhexylchloroformate	5.5	E-0
2915139000	(3) Other	5.5	E-0
291521	Acetic acid
2915210000	Acetic acid	5.5	E-0
291522	Sodium acetate
2915220000	Sodium acetate	5.5	E-0
291523	Cobalt acetates
2915230000	Cobalt acetates	5.5	E-0
291524	Acetic anhydride		E-0
291529 2915291000	Other
2915240000			E-0
2915299000		5.5 5.5	E-0
A. Ethyl 2915310000 A. Ethyl acetate 291532 B. Vinyl	Calcium acetate acetate acetate	5.5	E-0
291531	Other
2915320000	B. Vinyl acetate		E-0
2915331000
291533		5.5
HS code (2002)	Description	Base Rate	Staging Category
2915339000	(2) Other	5.5	E-0
291534	D. Isobutyl acetate
2915340000	D. Isobutyl acetate	5.5	E-0
291535	E. 2-Ethoxyethyl acetate
2915350000	E. 2-Ethoxyethyl acetate	5.5	E-0
291539	F. Other
2915391000	Amyl acetate	5.5	E-0
2915392000	Isoamyl acetate	5.5	E-0
2915393000	Methyl acetate	5.5	E-0
2915399000	Other	5.5	E-0
291540 2915401000	4. Mono-,di- or trichloroacetic acids,their salts and A. Monochloroacetic acid	5.5	E-0
2915409000	B. Other
291550	5. Propionic acid,its salts and esters	5.5	E-0
2915500000	5. Propionic acid,its salts and esters	5.5	E-0
291560	6. Butanoic acids, pentanoic acids, their salts and esters

5.5	E-0
291513	C. Esters of formic acid
2915600000	7. Palmitic acid,stearic acid their salts and esters
291570
2915701000			E-0
2915702010	Stearic acid	5.5	E-0
2915702020	Magnesium stearate	5.5	E-8
2915702030	Lead stearate	5.5	E-0
2915702040	Zinc stearate	5.5	E-0
2915702050	Barium stearate stearate	5.5	E-0
2915702060	Cadmium	5.5	E-0
2915702070	Calcium stearate stearate	5.5 5.5	E-0 E-0
2915702080	Butyl		E-5
2915702090	Other	5.5
291590	8. Other
2915901000	A. Neodecanoilchloride pivaloylchloride	5.5	E-0
2915909010	and 2 – ethyl hexoic acid	5.5	E-0
2915909090	Other	5.5	E-5
291611	A. Acrylic acid and its salts
2916111000	Acrylic acid	6.5	E-0
2916119000	Other	6.5	E-0
291612	B. Esters of acrylic acid
2916121000	Ethyl acrylate	6.5	E-0
2916122000	Methyl acrylate	6.5	E-0
2916123000	Butyl acrylate	6.5	E-0
2916124000	2-ethyl hexyl acrylate	6.5	E-0
2916129000	Other	6.5
291613	C. Methacrylic acid and its salts
2916131000	Methacrylic acid	6.5	E-0
2916139000	Other	6.5	E-0
291614	D. Esters of methacrylic acid	6.5
2916141000	Methyl methacrylate	6.5	E-0
2916149000	Other E. Oleic,linoleic or linolenic acids,their salts and esters	6.5	E-0
291615 2916151000	Oleic acid,its salts and esters Linoleic acid,its salts and esters	6.5	E-0 E-0
2916152000	Linolenic acid,its salts and esters	6.5	E-0

5.5	E-0
291513	C. Esters of formic acid
2916153000 291619	F. Other
2916190000	F. Other	6.5	E-0
291620	2. Cyclanic,cyclenic or cycloterpenic monocarboxylic acids,their anhydrides,halides,peroxides,peroxyacids and their derivatives
2916201000 2916202000	Cyclopentenyl acetic acid	6.5	E-0
2916209000	Other	6.5	E-0
291631	Benzoic acid,its salts and esters
2916311000	Benzoic acid

Page 71 in PDF

6.5	E-0
2916312000 2916313000	Sodium benzoate Benzyl benzoates	6.5 6.5	E-0 E-0
HS code (2002)	Description	Base Rate	Staging Category
2916319000	Other	6.5	E-0
291632	Benzoyl peroxide and benzoyl chloride
2916321000	Benzoyl peroxide	6.5	E-0
2916322000	Benzoyl chloride	6.5	E-0
291634	Phenylacetic acid and its salts
2916341000	Phenylacetic acid	6.5	E-0
2916342000	Salts of phenylacetic acid	6.5	E-0
291635	Esters of phenylacetic acid
2916351000	Ethyl phenyl acetate	6.5	E-0
2916352000	Isobutyl phenyl acetate	6.5	E-0
2916353000	Isoamyl phenyl acetate	6.5	E-0
2916359000	Other
291639	Other
2916391000	Cinnamic acid	6.5	E-0
2916399000	Other	6.5	E-5
291711	Oxalic acid,its salts and esters
2917111000	Oxalic acid	6.5	E-0
2917112000	Salts of oxalic acid	6.5	E-0
2917113000	Esters of oxalic acid	6.5	E-0
291712	Adipic acid,its salts and esters
2917121000	Adipic acid	6.5	E-0
2917122000	Salts of adipic acid	6.5	E-0
2917123010	Dioctyl adipate	6.5	E-0
2917123090	Other	6.5	E-0
291713	Azelaic acid,sebacic acid,their salts and esters
2917131000	Azelaic acid,its salts and esters	6.5	E-0
2917132000	Sebacic acid,its salts and esters	6.5	E-0
291714	Maleic anhydride
2917140000	Maleic anhydride	6.5	E-0
291719	Other
2917191000	Maleic acid	6.5	E-0
2917192000	Succinic acid	6.5	E-0
2917193000	Sodium succinate	6.5	E-0

6.5	E-0
2916312000 2916313000	Sodium benzoate Benzyl benzoates	6.5 6.5	E-0 E-0
2917194000	Diethyl malonate	6.5	E-0
2917195000	Diisopropyl malonate	6.5	E-0
2917199000	Other	6.5	E-5
291720	2. Cyclanic,cyclenic or cycloterpenic polycarboxylic acids,their anhydrides,halides,peroxides,peroxyacids and
2917200000	their derivatives 2. Cyclanic,cyclenic or cycloterpenic polycarboxylic acids,their anhydrides,halides,peroxides,peroxyacids and their derivatives	6.5	E-0
291731	A. Dibutyl orthophthalates
2917310000	A. Dibutyl orthophthalates	8	E-0
291732	B. Dioctyl orthophthalates
2917321000	Di-2-ethyl hexyl orthophthalate	6.5	E-8
2917329000	Other	6.5	E-0
291733	C. Dinonyl or didecyl orthophthalates
2917331000	Dinonyl orthophthalate	6.5	E-0
2917332000	Didecyl orthophthalates	6.5	E-0
291734	D. Other esters of orthophthalic acid
2917341000	Diheptyl orthophthalate	6.5	E-0
2917342000	Diisodecyl orthophthalate	6.5	E-0
2917349000	Other	6.5	E-0
291735	E. Phthalic anhydride
2917350000	E. Phthalic anhydride	6.5	E-0
291736	F. Terephthalic acid and its salts
2917361000	(1) Terephthalic acid	6.5	E-0
2917369000	(2) Other	6.5	E-0
291737	G. Dimethyl terephthalate
2917370000 291739	G. Dimethyl terephthalate H. Other	6.5	E-0
2917391000 2917392000	Isophthalic acid Trioctyltrimellitate (t.o.t.m)	6.5 6.5	E-0 E-0
2917393000	Trimellitic anhydrate	6.5	E-0
HS code (2002)	Description	Base Rate	Staging Category
2917399000	Other	6.5	E-0

6.5	E-0
2916312000 2916313000	Sodium benzoate Benzyl benzoates	6.5 6.5	E-0 E-0
291811	Lactic acid,its salts and esters
2918111000	Lactic acid	6.5	E-0
2918112000	Salts of lactic acid	6.5	E-0
2918113000	Esters of lactic acid	6.5	E-0
291812	Tartaric acid
2918120000	Tartaric acid	6.5	E-0
291813	Salts and esters of tartaric acid

Page 72 in PDF

2918131000	Salts of tartaric acid	6.5	E-0
2918132000	Esters of tartaric acid	6.5
291814	Citric acid
2918140000	Citric acid	8	E-0
291815	Salts and esters of citric acid
2918151010	Calcium citrate	6.5	E-0
2918151090	Other	6.5	E-0
2918152000	Esters of citric acid	6.5	E-0
291816	Gluconic acid,its salts and esters
2918161000	Gluconic acid	6.5	E-0
2918162000	Salts of gluconic acid	6.5	E-0
2918163000	Esters of gluconic acid	6.5	E-0
291819	Other
2918191010	Malic acid	6.5	E-0
2918191090	Other	6.5	E-0
2918192010	Salts of malic acid	6.5	E-0
2918192090	Other	6.5	E-0
2918193010	Esters of malic acid	6.5	E-0
2918193020	Methyl benzilate	6.5	E-0
2918193090	Other	6.5	E-0
2918194000	2. 2-diphenyl-2-hydroxyacetic acid(benzilic acid)	6.5	E-0
2918199000	Other
291821	A. Salicylic acid and its salts
2918211000	Salicylic acid	6.5	E-0
2918212090 291822	B. O-Acetylsalicylic acid,its salts and esters
2918222000	Salts of o-acetylsalicylic acid	6.5
2918221000	Other	6.5	E-0 E-0
2918223000 291823	Esters of o-acetylsalicylic acid C. Other esters of salicylic acid and their salts	6.5	E-0
2918231010	salicylate	6.5	E-0
2918231020	Ethyl salicylate		E-0
2918231090	Methyl Other	6.5 6.5	E-0
2918232000	Salts of other esters of salicylic acid	6.5	E-0
291829
2918291000	D. Other (1) β-oxynaphthoic acid and its salts	6.5	E-0
2918299010	Gallic acid	6.5	E-0

2918131000	Salts of tartaric acid	6.5	E-0
2918299020	Parahydroxynaphthoic acid	6.5	E-0
2918299030	Parahydroxybenzoic acid	6.5	E-0
2918299040	Salts and esters of gallic acid	6.5	E-0
2918299090		6.5	E-0
2918300000	anhydrides,halides,peroxides,peroxyacids and their derivatives	6.5	E-0
291890	4. Other
2918900000	4. Other	6.5	E-5
291900	Phosphoric esters and their salts,including lactophos- phates; their halogenated,sulphonated,nitrated or nitrosated
2919001010	derivatives. Dimethyl dichlorovinyl phosphate (d.d.v.p)	6.5	E-0
2919001020	Glycerophosphoric acid	6.5	E-0
HS code (2002)	Description	Base Rate	Staging Category
2919001090	Other	6.5	E-5
2919002010	Calcium glycerophosphate	6.5	E-0
2919002090		6.5	E-0
2919009000	Other Thiophosphoric esters(phosohorothioates)and	6.5	E-5
292010	their salts;their halogenated,sulphonated,nitrosated derivatives
2920101000	0.0-diethyl -0- paranitrophenyl- thiophosphate	6.5	E-0
2920102000	0.0-dimethyl-0-(3-methyl -4- nitrophenyl) thiophosphate	6.5	E-0
2920109000	Other	6.5	E-5
292090	Other
2920901010	Dimethyl sulfate	6.5	E-0
2920901020	Diethyl sulfate	6.5	E-0
2920901090	Other	6.5	E-0
2920902000	Of nitrous and nitric esters	6.5	E-0
2920903000	Of carbonic esters	6.5	E-0
2920904010	Dimethyl phosphite	6.5	E-0
2920904020	Diethyl phosphite	6.5	E-0
2920904030	Trimethyl phosphite	6.5	E-0
2920904040	Triethyl phosphite	6.5	E-0
2920909000	Other	6.5	E-5

2918131000	Salts of tartaric acid	6.5	E-0
292111	A. Methylamine,di-or trimethylamine and their salts
2921111010	Methylamine	6.5	E-0
2921111020	Salts of methylamine	6.5	E-0
2921112010	Dimethylamine	6.5	E-0
2921112020	Salts of dimethylamine	6.5	E-0
2921113010	Trimethylamine	6.5	E-0
2921113020	Salts of trimethylamine	6.5	E-0
292112	B. Diethylamine and its salts
2921121000	Diethylamine	6.5	E-0
2921122010	Diethylamine hydrochlorde	6.5	E-0
2921122090	Other	6.5	E-5
292119	C. Other
2921191000	(1) Dimethylaminoethyl chloride hydrochloride	6.5	E-0
2921199010	Dimethyl laurylamine	6.5	E-0
2921199020	Chlormethine(bis(2-chloroethy l)methylamine)	6.5	E-0
2921199030	Bis (2-chloroethyl) ethylamine	6.5	E-0
2921199040	Trichloromethine(tris(2-chloroethyl)amine)	6.5	E-0
2921199050	Di-isopropylamine	6.5	E-0
2921199060	N,N-diisopropyl-B-aminoethylchloride	6.5	E-0
2921199070	N,N-Dialkyl (methyl,ethyl, n-propyl or isopropyl)2-	6.5	E-0
2921199090	Other	6.5	E-5
292121	A. Ethylenediamine and its salts
2921211000	Ethylenediamine	6.5	E-0
2921212000	Salts of ethylenediamine	6.5	E-0
292122	B. Hexamethylenediamine and its salts
2921221000	(1) Hexamethylenediamine	6.5	E-0
2921222000	(2) Hexamethylene diamine adipate	6.5	E-0
2921229000	(3) Other	6.5	E-0
292129	C. Other
2921291000	Diethylenetriamine	5	E-0
2921292000	Triethylene tetramine	5	E-0
2921299000	Other	5	E-0
292130	3. Cyclanic,cyclenic or cycloterpenic mono- polyamines,and their derivatives;salts thereof
2921301000	Cyclohexylamine	6.5	E-0
2921309000	Other	6.5	E-0
2921411000	Aniline	6.5
292141	A. Aniline and its salts
2921412000 292142	Salts of aniline B. Aniline derivatives and their salts	6.5	E-0
2921422000	Nitrohalogenated derivatives of aniline 2,4,5 – trichloroaniline	6.5	E-0
2921421000		6.5	E-0
HS code (2002)	Description	Base Rate	Staging Category
2921429000	Other	6.5	E-0
292143	C.Toluidines and their derivatives;salts thereof
2921431000	(1) Para-toluidine-m-sulfonic acid and its salts	6.5	E-0
2921432000	(2) 2-chloro-para-toluidine-5-sulf- onic acid and its salts	6.5	E-0

Page 73 in PDF

l)methylamine)	6.5	E-0
2921199030	Bis (2-chloroethyl) ethylamine	6.5	E-0
2921433000	(3) 3-amino-6-chlorotoluene-4-sulf- onic acid and its salts	6.5	E-0
2921439010	Toluidines	6.5	E-0
2921439090	Other	6.5
292144	thereof Diphenylamine
2921441000		6.5	E-0
2921449000	Other	6.5	E-0
292145	E. 1-Naphthylamine(alpha-naphthylamine),2- naphthylamine(beta-naphthylamine)and their derivatives;salts thereof
2921451000		6.5	E-0
2921459010	(a) 1-Naphthylamine (alpha-naphthylamine) and its salts	6.5	E-0
2921459020	(b) 2-Naphthylamine (beta-naphthylamine) and its salts	6.5	E-0
2921459030	(c) 2-naphthylamine-3,6,8-trisulfonic acid and its salts	5	E-0
2921459090	(d) Other
292146	(INN), etilamfetamine (INN), fencamfamin (INN), lefetamine (lNN), levamfetamine (INN), mefenorex (INN) and phentermine (INN); salts thereof
2921460000	F. Amfetamine (INN), benzfetamine (INN), dexamfetamine (INN), etilamfetamine (INN), fencamfamin (INN), lefetamine (lNN), levamfetamine (INN), mefenorex (INN) and phentermine (INN); salts thereof	6.5	E-0
292149	G. Other
2921490000	G. Other
292151	A. o-,m-,p-phenylenediamine,diaminotoluenes,and their
2921511000	derivatives; salts thereof para-phenylenediamine
2921512000	(2) N-(1.3-dimethyl butyl) -n-phenyl-para-phenylene-diamine	6.5	E-0
2921519010	O-phenylene diamine	6.5	E-0
2921519020	M-phenylene diamine	6.5	E-0
2921519030	P-phenylene diamine	6.5	E-0
2921519040	Diaminotoluenes
2921519090	Other	6.5	E-0
292159	B. Other

l)methylamine)	6.5	E-0
2921199030	Bis (2-chloroethyl) ethylamine	6.5	E-0
2921591000	(1) 3,3-dichloro benzidine sulfonic acid salts	6.5	E-0
2921599010	(a) Benzidine	6.5	E-0
2921599020	(b) Benzidine dihydrochloride	6.5	E-0
2921599030	(c) 4,4'diaminostilbene-2,2'-disulfonic acid and its salts	6.5	E-0

Page 74 in PDF

2921599040	(d) Benzidine's salts other than benzidine dihydrochloride	6.5	E-0
2921599050	(e) o-Tolidine and its salts	6.5	E-0
2921599090	(f) Other	6.5	E-0
292211	Monoethanolamine and its salts
2922111000	Monoethanolamine	6.5	E-0
2922112000	Salts of monoethanolamine	6.5	E-0
292212	Diethanolamine and its salts
2922121000	Diethanolamine	6.5	E-0
2922122000	Salts of diethanolamine	6.5	E-0
292213	Triethanolamine and its salts
2922131000	Triethanolamine	6.5	E-0
292214	Dextropropoxyphene (INN) and	6.5
2922132000			E-0
292219	Salts of Other
2922140000	its salts Dextropropoxyphene (INN) and its salts
2922191000	Arylethanolamines	6.5	E-0
2922193010	N,N-Dimethyl-2 aminoethanol and its protonated salts	6.5	E-0
2922193020	N, N-Diethyl-2-aminoethanol and its protonated salts	6.5
2922193090	Other	6.5	E-0 E-0
2922194000 2922195000	Ethyldiethanolamine Methyldiethanolamine	6.5 6.5	E-0
2922196000	Diethylaminoethanol	6.5	E-0 E-0
HS code (2002)	Description	Base Rate	Staging Category
2922199000	Other	6.5	E-0
292221	A. Aminohydroxynaphthalenesulphonic acids and their salts
2922211000	(1) 7-amino-1-naphthol-3-sulphonic acid (gamma acid)and its salts (2) 8-amino-1-naphthol-3,6-disul- phonic acid (h acid) and its	6.5	E-0
2922212000	salts	5	E-0
2922213000	(3) 2-amino-5-naphthol-7-disulphonic acid (j acid) and its salts	6.5	E-0
2922219000	(4) Other	6.5	E-0
292222	B. Anisidines,dianisidines,phenetidines,and their salts

2921599040	(d) Benzidine's salts other than benzidine dihydrochloride	6.5	E-0
2922221000	Anisidines and their salts	6.5	E-5
2922222000	Dianisidines and their salts	6.5	E-0
2922223000	and their salts
292229	C. Other
2922291000	(1) Para-aminophenol	6.5	E-0
2922299010	Meta-aminophenol	6.5	E-0
2922299020	Ortho-aminophenol	6.5	E-0
2922299030	Amino cresols	6.5	E-0
2922299090	Other	6.5	E-0
292231	A. Amfepramone (INN), methadone (INN) and normethadone (INN); salts thereof
2922310000	A. Amfepramone (INN), methadone (INN) and normethadone (INN); salts thereof	6.5	E-0
292239	B. Other
2922391000	4-(n-ethyl-n'-beta-ethoxy-ethylamino -2-methyl benzaldehy de	6.5	E-0
2922392000	Amino anthraquinons and their salts	6.5	E-0
2922393000	Amino anthraquinons of derivatives	6.5	E-0
2922399000		6.5	E-5
292241	A. Lysine and its esters; salts thereof
2922411000	Lysine	6.5	E-0
2922412000	Esters of lysine	6.5	E-0
2922413000	Salts of lysine and its esters	6.5	E-0
292242	B. Glutamic acid and its salts
2922421000	(1) Glutamic acid	5	E-0
2922422000	(2) Sodium glutamate	8	E-0
2922423000	(3) Other salts of glutamic acid	6.5	E-0
292243	C. Anthranilic acid and its salts
2922431000	Anthranilic acid	6.5	E-0
2922439000	Salts of anthranilic acid	6.5	E-0
292244	D. Tilidine (INN) and its salts
2922440000	D. Tilidine (INN) and its salts	6.5	E-0
292249	E. Other
2922491000	Glycine	6.5	E-0

2921599040	(d) Benzidine's salts other than benzidine dihydrochloride	6.5	E-0
2922492000	Alanine	6.5	E-0
2922493000	Leucine	6.5	E-0
2922494000	Valine	6.5	E-0
2922495000	Aspartic acid	6.5	E-0
2922496000	Phenylglycine	6.5	E-5
2922497000	Ethyl para amino benzoate	6.5	E-0
2922499000	Other

Page 75 in PDF

6.5	E-5
292250	5. Amino-alcohol-phenols,amino-acid-phenols and other amino-compounds with oxygen function
2922501000	A. Serine	6.5	E-0
2922502000	B. Para-amino salicylic acid and its salts	6.5	E-0
2922503000	C. 1-p-nitrophenol-2-amino-1,3-propane diol	6.5	E-0
2922504000	D. Dialphahydroxyphenylglycine	6.5	E-0
2922509000	E. Other	6.5	E-5
292310	Choline and its salts
2923101000	Choline	6.5	E-0
2923102000	Salts of choline	6.5	E-5
292320	Lecithins and other phosphoaminolipids
2923201000	Lecithins	6.5	E-0
2923202000	Other phosphoaminolipids	6.5	E-0
292390	Other
2923900000	Other	6.5	E-0
HS code (2002)	Description	Base Rate	Staging Category
292411	A. Meprobamate (INN)
2924110000	A. Meprobamate (INN)	6.5	E-0
292419	B. Other
2924191000	Dimethylformamide	6.5	E-0
2924192000	Dimethylacetamide	6.5	E-0
2924199000	Other
292421	A. Ureines and their derivatives;salts thereof
2924210000	A. Ureines and their derivatives;salts thereof	6.5	E-5
292423	B. 2-Acetamidobenzoic acid(N-acetylanthranilic acid) and its salts B. 2-Acetamidobenzoic acid(N-acetylanthranilic acid) and its
2924230000	salts C. Ethinamate (INN)	6.5	E-0
292424 2924240000	C. Ethinamate (INN)	6.5	E-0
292429	D. Other
2924291010	(a) Aminoacetanilide and its derivatives	6.5	E-0
2924291020	(b) Acetaminophen	6.5	E-0
2924291090	Other
2924292000	(2) Aceto acetanilide and its derivatives	5	E-0

6.5	E-5
292250	5. Amino-alcohol-phenols,amino-acid-phenols and other amino-compounds with oxygen function
2924299010	Lidocaine hydrochloride	6.5	E-0
2924299090	Other	6.5	E-8
292511	Saccharin and its salts
2925111000	Saccharin	6.5	E-0
2925112000	Salts of saccharin	6.5	E-0
292512	Glutethimide (INN)	6.5	E-0
2925120000 292519	Glutethimide (INN) Other
2925191000	Phthalimide	6.5	E-0
2925199000	Other	6.5	E-0
292520	Imines and their derivatives;salts thereof
2925201000	Guanidine	6.5	E-0
2925202000	Diphenyl guanidine	6.5	E-0
2925209000	Other	6.5	E-0
292610	1. Acrylonitrile
2926100000	1. Acrylonitrile		E-0
292620 2926200000	2. 1-Cyanoguanidine(dicyandiamide)		E-0
292630 2926300000	3. Fenproporex(INN) and its salts; methadone (INN)	6.5
292690	intermediate(4-cyano-2-dimethylamino-4,4-diphenylbutane) 4. Other B.	6.5	E-0
2926901000	A. Acetonitrile	6.5	E-0
2926902000	1,4-diamino-2,3-dicyanoanthraquinon	6.5	E-0
2926909010	Malono nitrile	6.5	E-0
2926909090	Other	6.5	E-8
292700 2927001100	Diazo-,azo- or azoxy-compounds.
2927001900	A. 6-nitro-1-diazo-2-naphthol-4- sulfonic acid B. Other	6.5	E-0
2927002100	Azodicarbonamide	8	E-0
2927002910	Azoisobutyronitrile	8	E-0
2927002990	Other	8
2927003000	3. Azoxy-compounds		E-0
292800	Organic derivatives of hydrazine or of hydroxylamine.
2928001000	1. Phenylhydrazine	6.5	E-0

6.5	E-5
292250	5. Amino-alcohol-phenols,amino-acid-phenols and other amino-compounds with oxygen function
2928009010	Perillartine	6.5
2928009020	Methylethyl ketoxime	6.5 6.5	E-0 E-0
2928009090 292910	Other Isocyanates		E-0
2929102000	Diphenyl methane diisocyanate	6.5	E-0
2929109000	Other	6.5	E-0
292990	Other
2929901000	Isocyanides	6.5	E-0
HS code (2002)	Description

Page 77 in PDF

2931003400		6.5	E-0
2931003500	O-Alkyl ( ≤ C10,including cycloalkyl)alkyl(methyl, ethyl, n-propyl or isopropyl)phosphonofluoridates	6.5	E-0
2931003700	propyl or isopropyl) phosphoramidocyanidates	6.5	E-0
2931003911	Dimethyl methylphosphonate	6.5	E-0
2931003912		6.5	E-0
2931003913	Diethyl methylphosphonate	6.5	E-0
2931003914	Dimethyl ethylphosphonate	6.5	E-0
2931003919	Others Alkyl (methyl, ethyl, n-propyl or isopropyl)phosphonyl difluorides	6.5	E-0
2931004010		6.5	E-0
2931004090	Other	6.5	E-0
2931005010	Methyl phosphonyl dichrolide	6.5	E-0
2931005020	Methyl hosphinyl dichrilide	6.5	E-0
2931005030	Ethyl phosphinyl dichrolide	6.5	E-0
2931005040	Ethyl phosphinyl dichrolide	6.5	E-0
2931005090	Other	6.5	E-0
2931009010	Dibutyl tin oxide
2931009020	Diethyl aluminium chloride	6.5	E-0
2931009090	Other	6.5	E-0
293211 2932110000	A. Tetrahydrofuran A. Tetrahydrofuran	6.5	E-0
293212	B. 2-Furaldehyde (furfuraldehyde)		E-0
2932120000	B. 2-Furaldehyde (furfuraldehyde)	6.5
293213	C. Furfuryl alcohol and tetrahydrofurfuryl alcohol
2932131000	Furfurylalcohol	6.5	E-0
2932132000	Tetrahydrofurfuryl alcohol	6.5	E-0
293219	D. Other
2932190000	D. Other	6.5	E-0
293221	Coumarin,methylcoumarins and ethylcoumarins
2932211000	Coumarin	5	E-0
2932212000	Methylcoumarins	5	E-0
2932213000	Ethylcoumarins	5	E-0
293229	Other lactones
2932291000	Nonalactone	5	E-0

2931003400		6.5	E-0
2932292000	Undecalactone	5	E-0
2932293000	Butyrolactone	5	E-0
2932294000	Santonin	5	E-0
2932295000	Phenolphthalein	5	E-0
2932296000	Glucuronolactone	5	E-0
2932297000	Dehydracetic acid and its salts	5	E-0
2932298000	Acetyl ketene(diketene)	5	E-0
2932299000	Other	5	E-0
293291	Isosafrole
2932910000	Isosafrole	6.5	E-0
293292 2932920000	1-(1,3-Benzodioxol-5-yl)propane-2-one 1-(1,3-Benzodioxol-5-yl)propane-2-one	6.5
2932930000	Piperonal		E-0
293293	Piperonal		E-0
293294	Safrole
2932940000	Safrole	6.5	E-0
293295
293299 2932991000	Other Dioxanes

Page 78 in PDF

6.5	E-0
2932950000	Tetrahydrocannabinols (all isomers)		E-0
2932992000	Benzofuran(Coumarone)	6.5	E-0
2932993000	Mercurochrome	6.5	E-0
HS code (2002)	Description	Base Rate	Staging Category
2932994000	3,4-Methylene dioxyphenyl-2-propanone	6.5	E-0
2932999000	Other	6.5	E-8
293311	A. Phenazone(antipyrin)and its derivatives
2933111000	(1) Methylene bis(1-phenyl-2,3-dimethyl -4-methylamino pyra zolone-5)	6.5	E-0
2933119010	Phenazone(antipyrin)	6.5	E-0
2933119020	Aminophenazone	6.5	E-0
2933119030	Sulpyrine	6.5	E-0
2933119040	Isopropyl antipyrin	6.5	E-5
2933119090	Other	6.5	E-0
293319	B. Other	6.5	E-5
2933191000	(1) Pyrazolone and its derivatives Phenyl butazone
2933199010		6.5	E-0
2933199020	Pyrazolate	6.5	E-0
2933199090	Other	6.5	E-0
293321	Hydantoin and its derivatives
2933211000	Hydantoin	6.5	E-0
2933212000	Derivatives of hydantoin	6.5	E-5
293329	Other
2933291000	Lysidine	6.5	E-0
2933299000	Other	6.5	E-5
293331	Pyridine and its salts
2933311000	Pyridine	6.5	E-0
2933312000	Salts of pyridine	6.5	E-8
293332	Piperidine and its salts
2933321000	Piperidine
2933329000	Salts of piperidine Alfentanil (INN), anileridine (INN), bezitramide

6.5	E-0
2932950000	Tetrahydrocannabinols (all isomers)		E-0
2933330000	trimeperidine (INN); salts thereof Alfentanil (INN), anileridine (INN), bezitramide (INN), bromazepam (INN), difenoxin (INN), diphenoxylate (INN) dipipanone (INN), fentanyl (INN), ketobemidone (INN), methylphenidate (INN), pentazocine (INN), pethidine (INN), pethidine (INN) intermediate	6.5	E-0
293339	Other
2933391000	Isonicotinic acid hydrazide	6.5	E-0
2933393000	3-Hydroxy-1-methylpiperidine	6.5	E-0
2933394000	3-Quinuclidinyl benzilate	6.5	E-0
2933395000	Quinuclidin-3-ol	6.5	E-0
2933399000	Other	6.5	E-5
293341	Levorphanol(INN) and its salts
2933410000	Levorphanol(INN) and its salts	6.5	E-0
2933491000 2933499000	Pyrvinium pamoate Other	6.5 6.5	E-0 E-0
293352
2933520000

Page 79 in PDF

Malonylurea(barbituric acid) and its salts	6.5	E-0
	Malonylurea(barbituric acid) and its salts B. Allobarbital (INN), amobarbital (INN), barbital (INN),
2933530000	(INN) and vinylbital (INN); salts thereof B. Allobarbital (INN), amobarbital (INN), barbital (INN), butalbital (INN), butobarbital, cyclobarbital (INN), methylphenobarbital (INN), pentobarbital (INN), phenobarbital (INN), secbutabarbital	6.5	E-0
HS code (2002)	Description	Base Rate	Staging Category
293354	Other derivatives of malonylurea (barbituric acid); salts thereof
2933540000	Other derivatives of malonylurea (barbituric acid); salts thereof	6.5	E-0
293355	Loprazolam (INN), mecloqualone (INN), methaqualone (INN) and zipeprol (INN); salts thereof
2933550000	Loprazolam (INN), mecloqualone (INN), methaqualone (INN) and zipeprol (INN); salts thereof	6.5	E-0
293359	E. Other
2933591100	(a) 5-fluorouracil	6.5	E-0
2933591910	Pyrimidine	6.5	E-0
2933591990	Other	6.5	E-0
2933592010	(a) Piperazine	6.5	E-0
2933592020	(b) Piperazine citrate	6.5	E-0
2933592030	(c) Piperazine adipate	6.5	E-0
2933592040	(d)	6.5	E-0
2933592090 2933599000	(e) Other	6.5 6.5	E-5 E-5
293361	(3) Other
2933610000	A. Melamine	6.5	E-0
293369	B. Other
2933691000	(1) Cyanuric chloride	6.5	E-0
2933692000	(2) Hexamethylene tetramine	6.5	E-0
2933699010	Trimethylene trinitramine	6.5	E-0
2933699090 293371	6-Hexanelactam (epsilon-caprolactam)		E-0
2933710000	6-Hexanelactam (epsilon-caprolactam)	6.5	E-0

Malonylurea(barbituric acid) and its salts	6.5	E-0
	Malonylurea(barbituric acid) and its salts B. Allobarbital (INN), amobarbital (INN), barbital (INN),
293372 2933720000	Clobazam (INN) and methyprylon (INN) Clobazam (INN) and methyprylon (INN)	6.5	E-0
293379	Other lactams
2933791000	Isatin	6.5	E-0
2933792000	2-hydroxyquinoline	6.5	E-0
2933793000	1-vinyl-2-pyrrolidone	6.5	E-0
2933799000	Other	6.5	E-0
293391	A. Alprazolam (INN), camazepam (INN), chlordiazepoxide (INN), clonazepam (INN), clorazepate, delorazepam (INN), diazepam (lNN), estazolam (INN), ethyl loflazepate (INN), fludiazepam (INN), flunitrazepam (INN), flurazepam (INN), halazepam (INN), lorazepam (INN), lormetazepam (INN),
2933999000 2934101000	(1) Indole and its derivatives (2) Other or not hydrogenated)in the structure Aminothiazole and its derivative Other	6.5	E-0
293399 2933991000	B. Other
2933910000	clonazepam (INN), clorazepate, delorazepam (INN), diazepam (lNN), estazolam (INN), ethyl loflazepate (INN), fludiazepam (INN), flunitrazepam (INN), flurazepam (INN), halazepam (INN), lorazepam	6.5	E-5
293410	1. Compounds containing an unfused thiazole ring(whether
2934109000	B.	6.5	E-0

Page 80 in PDF

	Mercaptobenzothiazole
293420	2. Compounds containing in the structure a benzothiazole
2934202000		6.5
2934203000		6.5
2934201000	fused
2934209000	Other	6.5	E-0
HS code (2002)	Description	Base Rate	Staging Category
2934301000	Phenothiazine (thiodiphenyl amine)	6.5	E-0
2934309000	Other Aminorex (INN), brotizolam (INN),	6.5	E-0
293491 2934910000	sufentanil (INN); salts thereof A. Aminorex (INN), brotizolam (INN), clotiazepam (lNN), cloxazolam (INN), dextromoramide (INN), haloxazolam (INN), ketazolam (INN), mesocarb (INN), oxazolam (INN), pemoline (INN), phendimetrazine (INN), phenmetrazine (INN) and sufentanil (INN); salts ther	6.5	E-0
293499 2934991000	B. Other (1) Morpholine	6.5	E-0
2934992000	(2) Nucleic acids,their salts and derivatives	8	E-5
2934993000	7-Aminocephalosporanic	6.5	E-0
2934999000	(4) Other	6.5	E-8
293500	Sulphonamides. 1. Ortho-toluene sulphonamide	6.5	E-0
2935001000 2935002000 2935003000	2. 5-amino-2-methyl -n-phenyl benzene sulfonamide	6.5 6.5	E-0 E-0
2935004000			E-0
2935005000	5. 2-amino-ethyl -n- phenyl benzene sulfonanilide	6.5	E-0
2935006000 2935007000	6. Sulfamethoxazole 7. Sulfamethoxine	6.5 6.5	E-5 E-0
2935008010	Sulphamine	6.5	E-0
2935008020	Sulphapyridine	6.5	E-0
2935008030	Sulphadiazine	6.5	E-0
2935008040	Sulphamerazine	6.5	E-0
2935008050		6.5	E-0
2935008090	Other Para-sulphamylbenzylamine	6.5 6.5	E-5 E-0
2935009010 2935009090	Other	6.5	E-5
293610	Provitamins,unmixed

	Mercaptobenzothiazole
2936101000 2936109000	Other
293621	Vitamins A and their derivatives	6.5	E-0
2936210000	Vitamins A and their derivatives	6.5	E-0
293622 2936220000	Vitamin B ₁ and its derivatives Vitamin B ₁ and its derivatives	6.5	E-0
293623	Vitamin B ₂ and its derivatives Vitamin B ₂ and its derivatives
2936230000		6.5
293624	D- or DL-pantothenic acid (Vitamin B ₃ or Vitamin B5) and

Page 81 in PDF

	its derivatives
2936240000	D- or DL-pantothenic acid (Vitamin B ₃ or Vitamin B5) and its derivatives	6.5	E-0
293625	Vitamin B6 and its derivatives
2936250000		6.5	E-0
293626 2936260000	Vitamin B6 and its derivatives
293627	Vitamin C and its derivatives
2936271000	Ascorbic acid	6.5	E-0
2936272000	Sodium ascorbate	6.5	E-0
2936273000	ascorbate
2936279000	Calcium	6.5	E-0
293628	Other Vitamin E and its derivatives	6.5	E-0
2936281000	Alpha-tocoperol acetate	6.5	E-0
2936289000	Other	6.5	E-0
293629	Other vitamins and their derivatives B9
2936291010	Vitamin	6.5	E-0
2936291090	Other	6.5	E-0
2936292000	Vitamins D and their derivatives	6.5	E-8
HS code (2002)	Description	Base Rate	Staging Category
2936293000	Vatamin H and its derivatives	6.5	E-0
2936294000	Vatamins K and their derivatives	6.5	E-0
2936295000	Other	6.5
2936299000 293690	Other,including natural concentrates	6.5	E-5
2936900000	Other,including natural concentrates	6.5	E-0
293711	A. Somatotropin, its derivatives and structural analogues
2937111000	Of subheading 2933.9 or 2934.9	6.5	E-0
2937119000	Other	0	E-0
293712	B. Insulin and its salts
2937120000	B. Insulin and its salts	0
293719	C. Other
2937191000	Of subheading 2933.9 or 2934.9	6.5	E-0
2937199000	Other	0	E-0
2937212000 2937213000	Prednisone	0	E-0 E-0
2937211000	Cortisone Hydrocortisone	0 0	E-0
2937214000	Prednisolone	0	E-0
293722	Halogenated derivatives of corticosteroidal hormones

	its derivatives
2937220000	Halogenated derivatives of corticosteroidal hormones	0	E-0
293723	Oestrogens and progestogens
2937230000	Oestrogens and progestogens	0	E-0
293729	Other
2937292000	Of subheading 2914.50.	5.5	E-0
2937299000	Other	0	E-0
293731	Epinephrine
2937310000	Epinephrine	0	E-0
293739	Other
2937399000	Other	0	E-0
293740	4. Amino-acid derivatives
2937391000	2922.50.		E-0
293750 2937501000	their derivatives and structural analogues Of subheading 2918.19 or 2918.90.	6.5	E-0
2937502000	Of subheading 2934.9	6.5	E-0
2937509000	Other	0	E-0
293790	6. Other
2937901000	Of subheading 2933.9 or 2934.9

Page 82 in PDF

6.5	E-0
2937909000	Other	0	E-0
293810
2938102000	Derivatives of rutoside	6.5	E-0
293890	Other
2938101000	Rutoside (rutin)	6.5	E-0
2938901000 2938902000	Digitalis glycosides Glycyrrhizin and glycyrrhizates	6.5 6.5	E-0 E-0
2938903000	Saponins	6.5	E-0
2938904000	Stevioside	6.5	E-0
2938909000	Concentrates of poppy straw; buprenorphine (INN), codeine, dihydrocodeine (INN), ethylmorphine, etorphine (INN), heroin, hydrocodone (INN), hydromorphone (INN),
2939111000	thebaine; salts thereof Morphine	0	E-0
2939112000	Ethylmorphine	0	E-0
2939113000	Codeine	0	E-0
2939114000	Concentrates of poppy straw containing not less than 50% by	8	E-0
2939119000	Other	0	E-0
293919	Other
HS code (2002)	Description	Base Rate	Staging Category
2939190000	Other	0	E-0
293921	Quinine and its salts
2939210000	Quinine and its salts	0	E-0
293929	Other
2939291000	Quinidine and its derivatives;salts thereof	0	E-0
2939292000	Cinchonine and its derivatives;salts thereof:	0	E-0
2939293000	Cinchonidine and its derivatives:salts thereof:	0	E-0
2939299000		0	E-0
2939300000	Caffeine and its salts	0	E-0
293941	Ephedrine and its salts
2939411000
2939419000 293942	Salts of ephedrines: Pseudoephedrine(INN) and its salts	0	E-0
2939421000	Pseudo ephedrine	0	E-0
2939429000	Salts of pseudoephedrine	0	E-0
293943	Cathine (INN) and its salts
2939430000	Cathine (INN) and its salts	0	E-0

6.5	E-0
2937909000	Other	0	E-0
293949	Other
2939490000	Other	0	E-0
293951	Fenetylline (INN) and its salts
2939510000	Fenetylline (INN) and its salts	0	E-0
293959	Other
2939590000	Other	0	E-0
293961	Ergometrine(INN)and its salts
2939611000	Ergometrine	0	E-0
2939619000	Salts of ergometrine		E-0
293962 2939621000	Ergotamin(INN)and its salts Ergotamin	0	E-0
2939629000	Salts of ergotamin	0	E-0
293963	Lysergic acid and its salts
2939639000	acid
293969	Other
2939631000	Lysergic		E-0
2939690000 293991	Other Cocaine, ecgonine, levometamfetamine, metamfetamine (INN), metamfetamine racemate; salts, esters and other derivatives thereof	0	E-0
2939910000	Cocaine, ecgonine, levometamfetamine, metamfetamine (INN), metamfetamine racemate; salts, esters and other derivatives thereof	0	E-0
293999
2939991000	Other Atropine and homatropine	0	E-0
2939992000	Arecoline

Page 83 in PDF

0	E-0
2939993000	Piperine	0	E-0
2939994000	Nicotine and its salts	0	E-0
2939999000		0	E-0
294000	Sugars,chemically pure,other than sucrose,lactose,maltose,glucose and fructose; sugar ethers, sugar acetals and sugar esters,and their salts,other than products of heading 29.37,29.38 or 29.39.
2940001010	Galactose	8	E-0
2940001020	Sorbose	8	E-0
2940001030 2940001090	Other	8	E-0
2940002010	Hydroxypropyl sucrose	8	E-0
2940002090		8	E-5
2941101000	structure;salts thereof A. Penicilline G potassium	6.5	E-0
2941109010	Penicilline G sodium	6.5	E-0
2941109020	Penicilline V		E-0
HS code (2002)	Description	Base Rate	Staging Category
2941109090	Other	6.5	E-8
294120	2. Streptomycins and their derivatives; salts thereof
2941200000	2. Streptomycins and their derivatives; salts thereof	6.5	E-0
294130 2941301000	3. Tetracyclines and their derivatives;salts thereof Chlorotetracycline	6.5	E-0
2941302000	Oxy-tetracycline hydrochloride	6.5	E-0
2941303000	Chlorotetracycline hydrochloride	6.5	E-0
2941309000	Other	6.5	E-0
294140	4. Chloramphenicol and its derivatives; salts thereof
2941400000	4. Chloramphenicol and its derivatives; salts thereof	6.5	E-0
294150 2941501000	5. Erythromycin and its derivatives;salts thereof A. Erythromycin thiocyanate B.	6.5	E-0
2941509000	Other	6.5	E-5
294190	6. Other
2941902000	A. 11-alpha-chloro -6- deoxy -6-demethyl -6- methylene -5-ox ytetracycline paratoluene sulfonate	6.5	E-0
2941909010	Kanamycine sulfate	6.5	E-0
2941909020			E-0

0	E-0
2939993000	Piperine	0	E-0
2941909030	Gentamycine sulfate	6.5	E-0
2941909040	Leucomycin	6.5	E-0
2941909090	Other	6.5	E-8
294200	Other organic compounds.
2942001000	Ketens	6.5	E-0
2942009010	Copper acetoarsenite	6.5	E-0
2942009090	Other	6.5	E-5
300110	1. Glands and other organs,dried,whether or not powdered
3001101000	Glands	0	E-0
3001102000	Bear's gall	0	E-0
3001109000	Other	0	E-0
300120	2. Extracts of glands or other organs or of their secretions
3001201000	Gland extracts	0	E-0
3001202000	Liver extracts	0	E-0
3001203000	Gall bag extracts	0	E-0
3001204000	Panceus extracts	0	E-0
3001205000	Stomach extracts	0	E-0
3001209000	Other	0	E-0
300190	3. Other
3001901000	Skin and bone grafts	0	E-0
3001909010	Heparin and its salts	0	E-0
3001909090	Other	0	E-0
300210	1. Antisera and other blood fractions and modified immunological products,whether or not obtained by means of biotechnological processes.
3002101000	A. Preparations of blood fractions and put up in packings as medicaments	0	E-0
3002102010	Haemoglobin	0	E-0
3002102020	Globulins	0	E-0
3002103000 3002109010	C. Thrombin and prothrombinase (1) Antisera	0 0	E-0 E-0
3002109020	(2) Serums and blood plasma (excluding reproduced by synthesis)	0	E-0
3002109090		0	E-0
300220	(3) Other 2. Vaccines for human medicine
3002200000	2. Vaccines for human medicine	0	E-0
300230	3. Vaccines for veterinary medicine
3002301000	A. Vaccines against foot and mouth disease	0	E-0
3002309000	B. Other	0	E-0

0	E-0
2939993000	Piperine	0	E-0
300290 3002901000	4. Other A. Human blood	0	E-0
3

Page 84 in PDF

002902000	B. Animal blood(prepared for therapeutic,prophylactic or diagnostic uses)	0	E-0
3002903010	(1)Saxitoxin	6.5	E-0
3002903020	(2)Ricin	8
HS code (2002)	Description	Base Rate	Staging Category
3002903090	(3)Other	0	E-0
3002904000	D. Microbial culture	0	E-0
3002905000 3002906000	F. Bacteriophage	0 0	E-0
3002909000	G. Other	0
300310	penicillanic acid structure,or streptomycins or their derivatives
3003101000	Containing penicillines or derivatives thereof,with a penicillanic acid structure	8	E-8
3003102000	Containing streptomycins or their derivatives	8	E-5
300320	Containing other antibiotics
3003201000	Anti-tuberculosis preparations and anti-cancer preparations	8	E-5
3003209010	Preparations containing chloramphenicol	8	E-0
3003209090	Other	8	E-5
300331	Containing insulin
3003310000	Containing insulin	8	E-5
300339	Other
3003391010	Preparations containing pituitary (anterior) hormones	8	E-0
3003391020	Preparations containing pituitary (posterior) hormones	8	E-5
3003392000	Preparations containing salivary gland hormones	8	E-0
3003393000	Preparations containing thyroid and parathyroid hormones	8	E-0
3003394000	Preparations containing anabolic steroids	8	E-0
3003395000	Preparations containing adrenal cortical hormones	8	E-0
3003396000	Preparations containing adrenal medulla hormones	8	E-0
3003397000	Preparations containing male sex hormones	8	E-0
3003398000	and gestagens,progestins
3003399000	Other	8	E-0
300340	Containing alkaloids or derivatives thereof but not containing hormones other products of heading 29.37 or
3003401000	antibiotics Anti-cancer preparations	8	E-0
3003409110	Preparations containing morphine	8	E-0
3003409120	Preparations containing quinine	8	E-0

002902000	B. Animal blood(prepared for therapeutic,prophylactic or diagnostic uses)	0	E-0
3002903010	(1)Saxitoxin	6.5	E-0
3003409130	Preparations containing theobromine	8	E-0
3003409210	Preparations containing caffeine	8	E-0
3003409220	Preparations containing strychnine
3003409230 3003409310	Preparations containing ephedrine Preparations containing cocaine	8 8	E-0 E-0
3003409320	Preparations containing alkaloids of rye ergot	8	E-0
3003409330	Preparations containing nicotine	8
3003409400	Preparations containing atropine and homatropine	8	E-0
3003409500	Preparations containing arecoline	8	E-0
3003409600	Preparations containing piperine	8	E-0
3003409900	Other	8	E-0
300390	Other
3003901000	Anti-tuberculosis preparations anthelmintic preparations and anticancer preparations	8	E-5
3003909100	Preparations containing aspirin	8	E-0
3003909200	Preparations containing anti-allergic agents	8	E-0
3003909300	Preparations containing vitamins	8	E-0
3003909400	Preparations containing antler	8	E-0
3003909500	Preparations containing ginseng	8	E-0
3003909600	Preparations containing royal jelly	8	E-0
3003909900	Other Containing penicillins or derivatives thereof,with	8	E-5
300410	a penicillanic acid structure,or streptomycins or their derivatives
3004101000	Containing penicillins or derivatives thereof,with a penicillanic acid structure	8	E-5
3004102000	Containing streptomycins or their derivatives	8	E-5
300420	Containing other antibiotics
3004201000	Anti-tuberculosis preparations,anthelmintic preparations and anti- cancer preparations	8	E-5
3004209100	Preparations containing chloramphenicol	8	E-0
3004209200	Preparations containing erythromycin	8	E-0
3004209300	Preparations containing oxy-tetracycline	8	E-0
HS code (2002)	Description	Base Rate	Staging Category

002902000	B. Animal blood(prepared for therapeutic,prophylactic or diagnostic uses)	0	E-0
3002903010	(1)Saxitoxin	6.5	E-0
3004209400	Preparations containing kanamycin	8	E-5
3004209900	Other	8	E-5
300431	Containing insulin
3004310000	Containing insulin	8	E-5
300432	Containing corticosteroid hormones, their derivatives and structural analogues
3004320000	Containing corticosteroid hormones, their derivatives and structural analogues	8	E-5
300439	Other
3004391010	Preparations containing pituitary (anterior) hormones	8	E-5
3004391020	Preparations containing pituitary (posterior) hormones	8	E-0
3004392000	Preparations containing salivary gland hormones	8	E-0
3004393000
3004394000	Preparations contatining anabolic steroids	8	E-0
3004395000	Preparations containing adrenal medulla hormones	8	E-0
3004397000	Preparations containing estrogens and gestagens,progestins		E-0
3004399000	Other Containing alkaloids or derivatives thereof but	8	E-5
300440	not containing hormones,other products of heading 29.37 or
3004401000	antibiotics Anti-cancer preparations	8	E-8
3004409110	Preparations containing morphine

Page 85 in PDF

8	E-0
3004409120	Preparations containing quinine	8	E-0
3004409130	Preparations containing theobromine	8	E-0
3004409210	Preparations containing caffeine	8	E-0
3004409220	Preparations containing strychinine	8	E-0
3004409230	Preparations containing ephedrine	8	E-0
3004409310	Preparations containing cocaine	8	E-0
3004409320	Preparations containing alkaloids of rye ergot	8	E-0
3004409330	Preparations containing nicotine	8	E-0
3004409400	Preparations containing atropine and homatropine	8	E-0
3004409500	Preparations containing arecoline	8	E-0
3004409600	Preparations containing piperine	8	E-0
3004409900	Other		E-5
300450	vitamins or other products of heading 29.36
3004501000	Preparations containing vitamin A	8	E-0
3004502010	Preparations containing vitamin B1	8	E-0
3004502090	Other	8	E-0
3004503000	Preparations containing vitamin C	8	E-0
3004504000	Preparations containing vitamin D	8	E-0
3004505000	Preparations containing vitamin E	8	E-0
3004506000	Preparations containg vitamin H	8	E-0
3004507000	Preparations containg vitamin K	8	E-0
3004509000	Other	8	E-5
300490	Other
3004901000	Anti-tuberculosis preparations,anthelmintic preparations and anti-cancer preparations	8	E-5
3004909100	Preparations containing aspirin	8	E-0
3004909200	Preparations containing anti-allergic agents	8	E-0
3004909300	Preparations containing antler	8	E-0
3004909400	Preparations containg ginseng		E-0
3004909500	Preparations containing royal jelly	8 8	E-0
3004909900	Other	8	E-5
300510	Adhesive dressings and other articles having an adhesive layer
3005101000	Adhesive plasters	0	E-0
3005109000	Other	0	E-0
300590	Other
3005901000	Waddings	0	E-0

8	E-0
3004409120	Preparations containing quinine	8	E-0
3005902000	Gauze	0	E-0
3005903000	Bandages	0	E-0
3005904000	Prepared dressings and poultices	0	E-0
HS code (2002)	Description	Base Rate	Staging Category
3005909000	Other	0	E-0
300610	1. Sterile surgical catgut,similar sterile suture materials and sterile tissue adhesives for surgical wound closure;sterile laminaria and sterile laminaria tents;sterile absorbable surgical or dental haemostatics
3006101000	Sterile surgical catgut,similar sterile suture materials	0	E-0
3006102000	Sterile tissue adhesives for surgical wound closure	0	E-0
3006103000	Sterile laminaria and sterile laminaria tents	0	E-0
3006104000		0	E-0
300620	2. Blood-grouping reagents
3006200000	2. Blood-grouping reagents 3. Opacifying preparations for	0	E-0
300630	X-ray examinations;diagnostic reagents designed to be administered to the patient
3006301000	Opacifying preparations for x-ray examination	0	E-0
3006302000	Diagnostic reagents (designed to be administered to the patient)	0	E-0
300640	4. Dental cements and other dental fillings;bone reconstruction cements
3006401000	Dental cements	0	E-0
3006402000	Dental fillings	0	E-0
3006403000	Bone reconstruction cements	0	E-0
300650	5. First-aid boxes and kits
3006500000	5. First-aid boxes and kits	0	E-0
300660	6. Chemical contraceptive preparations based on hormones,
3006600000	on other products of heading 29.37 or on spermicides 6. Chemical contraceptive preparations based on hormones, on
300670	veterinary medicine as a lubricant for parts of the body surgical operations or physical examinations or as a coupling agent between the body and medical
3006700000 300680 3006801010	between the body and medical instruments 8. Waste pharmaceuticals (1) Skin and bone grafts	0	E-0
3006801090	(2) Other	0	E-0

8	E-0
3004409120	Preparations containing quinine	8	E-0
3006802010	(1) Preparations of blood fractions and put up in packings as medicaments	0	E-0
3006802020	(2) Haemoglobin and globulins	0	E-0
3006802031	Saxitoxin
3006802032		6.5	E-0
3006802090	Ricin	8	E-0

Page 86 in PDF

0	E-0
3006803000	C. Of heading 30.03 or 30.04.	8	E-0
3006804000	D. Of heading 30.05 or 30.06.	0	E-0
3006805000	E. Of subheading 3824.90	6.5	E-0
310100	Animal or vegetable fertilisers,whether or not mixed together or chemically treated;fertilisers produced by the mixing or chemical treatment of animal or vegetable
3101001010	products. Guano	6.5	E-0
3101001090	Other	6.5	E-0
3101002000	Vegetable fertilisers	6.5	E-0
3101003000	Fertilisers produced by the mixing or chemical treatment of	6.5	E-8
310210	animal or vegetable products Urea,whether or not in aqueous solution
3102100000	Urea,whether or not in aqueous solution	6.5	E-0
310221 3102210000	Ammonium sulphate Ammonium sulphate	6.5	E-0
310229	Other
3102291000	Double salts of ammonium sulphate and ammonium nitrate	6.5	E-0
3102292000 310230	Mixtures of ammonium sulphate and ammonium nitrate Ammonium nitrate,whether or not in aqueous solution	6.5	E-0
3102300000	Ammonium nitrate,whether or not in aqueous solution	6.5	E-0
HS code (2002)	Description	Base Rate	Staging Category
310240	Mixtures of ammonium nitrate with calcium carbonate or other inorganic non-fertilising substances
3102400000	Mixtures of ammonium nitrate with calcium carbonate or other inorganic non-fertilising substances	6.5	E-0
310250	Sodium nitrate
3102501000	Natural	6.5	E-0
3102509000	Other	6.5	E-0
310260	Double salts and mixtures of calcium nitrate and ammonium nitrate
3102600000	Double salts and mixtures of calcium nitrate and ammonium nitrate	6.5	E-0
3102700000
310270	Calcium cyanamide
310280	Mixtures of urea and ammonium nitrate in aqueous or ammoniacal solution
3102800000	Mixtures of urea and ammonium nitrate in aqueous or ammoniacal solution	6.5	E-0
310290	Other, including mixtures not specified in the foregoing sub-headings

0	E-0
3006803000	C. Of heading 30.03 or 30.04.	8	E-0
3102901000	Double salts of calcium nitrate and magnesium nitrate	6.5	E-0
3102909000	Other	6.5	E-0
310310	Superphosphates
3103100000	Superphosphates	6.5	E-5
310320	Basic slag Basic slag
3103200000 310390	Other	6.5	E-0
3103902000	Calcium hydrogen orthophosphate containing not less than 0.2%	6.5	E-0
3103903000	Other calcium phosphate
3103904000	Mixtures of phosphatic fertilisers	6.5	E-0
3103909000	Other	6.5	E-0
310410	1. Carnallite,sylvite and other crude natural potassium salts
3104100000	1. Carnallite,sylvite and other crude natural potassium salts	1	E-0
310420	2. Potassium chloride
3104200000	2. Potassium chloride	1	E-0
3104309000	B. Other	6.5	E-0
310490
3104901090
3104901010 3104909000	(2) Other B. Other Goods of the this Chapter in tablets or similar forms or in	6.5 1	E-0 E-0 E-0
310520	packages of a gross weight not exceeding 10kg Mineral or chemical fertilisers containing the three fertilising elements nitrogen,phosphorus and potassium
3105200000	Mineral or chemical fertilisers containing the three fertilising elements nitrogen,phosphorus and potassium	6.5	E-5
310530	Diammonium hydrogenorthophosphate (diammonium
3105300000	phosphate)	6.5
310540	Ammonium dihydrogenorthophosphate (monoammonium phosphate) and mixtures thereof with diammonium hydrogenorthophosphate (diammonium phosphate) Ammonium dihydrogenorthophosphate (monoammonium

Page 87 in PDF

3105400000	phosphate) and mixtures thereof with diammonium hydrogenorthophosphate (diammonium phosphate)
3105510000			E-0
310559			E-0
310551	Containing nitrates and phosphates	6.5
3105590000	Other	6.5
HS code (2002)	Description	Base Rate	Staging Category
310560	Mineral or chemical fertilisers containing the two fertilising elements phosphorus and potassium
3105600000	Mineral or chemical fertilisers containing the two fertilising elements phosphorus and potassium	6.5	E-0
310590	Other
3105901000	Fertilisers containing nitrogen and potassium	6.5	E-0
3105909000	Other	6.5	E-8
320110	Quebracho extract
3201100000	Quebracho extract	8	E-0
320120	Wattle extract
3201200000	Wattle extract	8	E-0
320190	Other
3201901010	Extracts from mangrove	8	E-0
3201901020	Extracts from myrobolans	8	E-0
3201901030	Extracts from sumach	8	E-0
3201901040	Extracts from gambier	8	E-0
3201901090	Other	8	E-0
3201902000	Tannins(tannic acids) and their salts	6.5	E-0
3201903000	Ethers or esters of
3201904000	Other derivatives of tannins	6.5	E-0
320210 3202101000	Synthetic organic tanning substances Aromatic syntans	6.5	E-8
3202102000	Alkylsulphonylchlorides	6.5	E-0
3202103000	Resinic tanning products	6.5	E-5
3202109000	Other	6.5	E-8
320290	Other
3202901000	Inorganic tanning products	6.5	E-8
3202902000	Artificial bates	6.5	E-0
3202909000	Other	6.5	E-8
320300	Colouring matter of vegetable or animal origin(including dyeing extracts but excluding animal black),whether or not chemically defined; preparations as specified in Note 3 to this Chapter based on colouring matter of vegetable or
3203001100	animal origin. Natural indigo	6.5	E-5

3105400000	phosphate) and mixtures thereof with diammonium hydrogenorthophosphate (diammonium phosphate)
3203001910	Logwood	6.5	E-5
3203001920	Sandal wood	6.5	E-0
3203001930	Chlorophyll	6.5	E-0
3203001990	Other	6.5	E-5
3203002010	Cochineal	6.5	E-0
3203002020	Kermes	6.5	E-0
3203002030	Sepia	6.5	E-0
3203002090	Other	6.5	E-0
3203003000	Preparations based on colouring matter of vegetable or an imal origin	6.5	E-8
320411	Disperse dyes and preparations based thereon
3204110000	Disperse dyes and preparations based thereon Acid dyes,whether or not premetallised,and preparations	8	E-5
320412	based thereon; mordant dyes and preparations based Acid dyes and preparations based thereon
3204121000	thereon	8	E-5
3204122000	Mordant dyes and preparations based thereon
320413		8	E-5

Page 88 in PDF

3204130000 3204140000	Basic dyes and preparations based thereon Basic dyes and preparations based thereon Direct dyes and preparations based thereon	8 8	E-5 E-8
320414	thereon
3204150000	Reactive dyes and preparations based thereon
320416	Pigments and preparations based thereon
320417			E-5
3204160000		8	E-5
3204170000	Pigments and preparations based thereon	8
HS code (2002)	Description	Base Rate	Staging Category
3204191000	Solvent dyes and preparations based thereon	8	E-5
3204192000	Rapid dyes and preparations based thereon	8	E-0
3204193000	Sulphide dyes and sulphide vat dyes and preparations based thereon	8	E-5
3204199000	Other	8	E-5
320420	Synthetic organic products of a kind used as fluorescent brightening agents
3204200000	Synthetic organic products of a kind used as fluorescent brightening agents	6.5	E-5
320490	Other Synthetic organic products of the kind used as
3204901000	luminophores Other	6.5	E-5
3204909000	Colour lakes; preparations as specified in Note 3 to this	6.5	E-5
320500	Chapter based on colour lakes.
3205001000	Pigment plastic colour bases	6.5	E-5
3205009000	Other	6.5	E-0
320611	Containing 80% or more by weight of titanium dioxide calculated on the dry matter
3206110000	Containing 80% or more by weight of titanium dioxide calculated on the dry matter	6.5	E-5
320619	Other
3206190000	Other	6.5	E-0
320620	2. Pigments and preparations based on chromium compounds
3206200000	2. Pigments and preparations based on		E-5
320630	3. Pigments and preparations based on cadmium compounds	6.5
3206300000 320641 3206411000	3. Pigments and preparations based on cadmium compounds Ultramarine and preparations based thereon Ultramarine	6.5 6.5	E-8 E-8
3206419000	Other
320642	on	6.5	E-0
320643	Pigments and preparations based on hexacyanoferrates(ferrocyanides and ferricyanides)

3204130000 3204140000	Basic dyes and preparations based thereon Basic dyes and preparations based thereon Direct dyes and preparations based thereon	8 8	E-5 E-8
3206421000 3206429000	Lithopones Other
3206431000	blue Other
3206439000			E-0
320649	Other
3206491000	Zinc grey	6.5	E-0
3206492000	Mineral black	6.5	E-0
3206493000	Coloured earths	6.5	E-0
3206494000	Soluble vandyke brown	6.5	E-0
3206495000	Pigments based on cobalt compounds	6.5	E-0
3206499000	Other	6.5	E-5
320650	5. Inorganic products of a kind used as luminophores 5. Inorganic products of a kind used as luminophores	6.5	E-0
3206500000 320710	Prepared pigments,prepared opacifiers,prepared colours and similar preparations Prepared pigments,prepared opacifiers,prepared colours and	6.5	E-0
320720	Vitrifiable enamels
3207100000	similar preparations
3207201000	Vitrifiable enamels and glazes	6.5	E-0
3207202000	Engobes (slips)	6.5	E-0 E-0
3207209000	Other	6.5
320730	Liquid lustres and similar preparations
3207301000	Of gold	6.5	E-0
3207302000	Of platinum	6.5	E-0
3207303000	Of palladium	6.5	E-0
3207304000 3207309000	Of silver Other	6.5 6.5	E-0 E-0
HS code (2002)	Description	Base Rate	Staging Category
320740	Glass frit and other glass,in the form of powder,granules or flakes
3207400000	Glass frit and other glass,in the form of powder,granules or flakes	6.5	E-0
320810	Based on polyesters
3208101010	Enamels	6.5	E-0
3208101090	Other	8	E-0
3208102000	Varnishes (including lacquers)

Page 89 in PDF

6.5	E-0
3208103000	Solutions as defined in note 4 to this Chapter	6.5	E-0
320820	Based on acrylic or vinyl polymers
3208201011	Enamels	6.5	E-0
3208201019	Other	8	E-0
3208201020	Varnishes (including lacquers)	6.5	E-0
3208201030	Solutions as defined in note 4 to this Chapter	6.5	E-0
3208202011	Enamels	6.5	E-0
3208202019	Other	8	E-0
3208202020	Varnishes (including lacquers)	6.5	E-0
3208202030	Solutions as defined in note 4 to this Chapter	6.5	E-0
320890	Other
3208901011	Enamels	6.5	E-0
3208901019	Other	8	E-0
3208901020	Varnishes (including lacquers)	6.5	E-0
3208901030	Solutions as defined in note 4 to this Chapter	6.5	E-0
3208909011	Enamels	6.5	E-0
3208909019	Other	8	E-5
3208909020	Varnishes (including lacquers)	6.5	E-0
3208909030 320910	Solutions Chapter Based on acrylic or vinyl polymers
3209101011	Enamels	6.5	E-0
3209101019	Other	8	E-0
3209101020	Varnishes (including lacquers)	6.5	E-0
3209102010	Paints (including enamels)	6.5	E-0
3209102020	Varnishes (including lacquers)	6.5	E-0
320990	Other
3209901011	Enamels	6.5	E-0
3209901019	Other	8	E-0
3209901020	Varnishes (including lacquers)	6.5	E-0
3209909011	Enamels	6.5	E-0
3209909019	Other	8	E-0
3209909020	Varnishes (including lacquers)	6.5	E-0
321000	Other paints and varnishes(including enamels,lacquers and distempers); prepared water pigments of a kind used for
3210001011	Enamels	6.5	E-0
3210001019	Other	8	E-0
3210001091	Enamels	6.5	E-0

6.5	E-0
3208103000	Solutions as defined in note 4 to this Chapter	6.5	E-0
3210001099	Other	8	E-0
3210002010	Oil varnishes	6.5	E-0
3210002020	Varnishes and lacquers based on lac,natural gum or resins	6.5	E-0
3210002030	Varnishes based on bitumen,pitch or similar products	6.5	E-0
3210002040	Liquid varnishes containing no solvent	6.5	E-0
3210003010	Distempers	6.5	E-0
3210003090	Other	6.5	E-0
321100	Prepared driers.
3211000000 321210	Prepared driers. Stamping foils	6.5	E-5
321290	Other	6.5
3212901000	Dyes and other colouring matter put up in forms or
3212909000	Other	6.5	E-8
321310	Colours in sets
3213101000 3213102000	Oil colours Water	8	E-0
HS code (2002)	Description	Base Rate	Staging Category
3213109000	Other	8	E-0
321390	Other
3213901000	Oil colours	8	E-0
3213902000	Water colours	8	E-5
3213909000	Other	8	E-0
321410	Glaziers' putty,grafting putty,resin cements,caulking compound and other mastics;painters' fillings
3214101060	Based on rubber	6.5	E-0
3214101080	Resin mastics and cements	6.5	E-0
3214101090	Other	8	E-0
3214102000	Painters' fillings	6.5	E-0
3214109000	Other	6.5	E-0
321490	Other
3214900000	Other	6.5	E-0
321511	Black
3215110000	Black	6.5	E-0
321519	Other
3215190000
321590
3215901000	Writing ink	6.5	E-0
3215902000	Drawing ink	6.5	E-0
3215903000	Copying ink Of oil	6.5	E-0

6.5	E-0
3208103000	Solutions as defined in note 4 to this Chapter	6.5	E-0
3215904010		6.5	E-0
3215904020	Of water	6.5	E-0
3215904030	Of oil and water	6.5	E-0
3215905000	Metalic ink	6.5	E-0
3215906010	Of oil	6.5	E-0
3215906020	Of water	6.5	E-0
3215906030	Of oil and water	6.5	E-0
3215909000	Other	6.5

Page 90 in PDF

E-0
330111	Of bergamot
3301110000	Of bergamot	5	E-8
330112	Of orange
3301120000	Of orange	5	E-8
330113	Of lemon
3301130000	Of lemon	5	E-8
330114	Of lime
3301140000	Of lime	5	E-8
3301190000	Other	5	E-8
330121	Of geranium
3301210000	Of geranium	5	E-8
330122	Of jasmin
3301220000	Of jasmin	5	E-8
330123	Of lavender or of lavandin
3301230000 330124	Of lavender or of lavandin	5	E-8
3301240000	Of peppermint (mentha piperita)	5	E-8
330125 Of other mints
3301250000	Of other mints	5	E-8
330126	Of vetiver
3301260000	Of vetiver	5	E-8
330129 Other	Citronella
3301291000	Vanilla oil	5	E-8
3301292000	oil	5	E-8
3301293000	Cinnamon bark oil	5	E-8
3301294000	Cinnamon leaf oil	5
3301299000	Other	5	E-8 E-8
330130	3. Resinoids
3301300000	3. Resinoids	8	SEN
330190 3301901000	4. Other A. Terpenic by-products of the deterpenation of essential	8	RED
3301902000	B. Concentrates of essential oils	8	RED
HS code (2002)	Description	Base Rate	Staging Category
3301903000	C. Aqueous distillates and aqueous solutions of essential oils	8	EXC
3301904100	(1) Of opium	8	RED
3301904200 3301904300	(3)Of hops	8 30
3301904400	(4)Of pyrethrum or of the roots of plants containing rotenone	8	EXC RED
3301904510	Of white ginseng	20	EXC
3301904520	Of red ginseng	754.3	EXC
3301904530	Other	20	EXC

E-0
330111	Of bergamot
3301904600	(6)Of cashew nut shell liquid	8	RED
3301904700	(7)Of natural lacquer	8	RED
3301904800	(8)Other	8	EXC
330210	1.Of a kind used in the food or drink industries
3302101000	A. Of a kind used in the food	8	E-8
3302102011	(a) Compound alcoholic preparations	30	E-5
3302102019	(b) Other	8	E-0
3302102090	(2) Other	8	E-0
330290
3302900000 330300	2. Other	8	E-5
3303001000	Perfums and scents	8	E-5
3303002000	Toilet waters	8	E-5
330410	Lip make-up preparations
3304101000	Lipsticks	8	E-0
3304109000	Other	8	E-0
330420	Eye make-up preparations
3304201000	Eye shadows	8	E-0
3304209000	Other	8	E-0
330430	Manicure or pedicure preparations
3304301000	Nail enamels	8	E-0
3304309000	Other	8	E-5
330491	Powders,whether or not compressed
3304911000	Face powders	8	E-0
3304912000	Baby powders (including talcum powder)	8	E-0
3304919000	Other	8	E-5
330499	Other
3304991000	Skin care cosmetics	8	E-5
3304992000	Make-up cosmetics	8	E-5
3304993000	Baby cosmetics	8	E-5
3304999000	Other	8	E-5
330510	Shampoos
3305100000	Shampoos	8	E-5
330520	Preparations for permanent waving or straightening
3305200000	Preparations for permanent waving or straightening	8	E-8
330530	Hair lacquers
3305300000	Hair lacquers	8	E-0
330590	Other
3305901000	Hair rinses	8	E-0
3305902000	Hair creams	8	E-5

E-0
330111	Of bergamot
3305909000	Other	8	E-8
330610	Dentifrices
3306100000	Dentifrices	8	E-0
330620	Yarn used to clean between the teeth(dental floss)
3306201010	High tenacity yarn and single,untwisted or with a twist of not	8	E-5
3306201020	exceeding 50 turns per metre Of measuring per single yarn more than 50 tex	8	E-0
3306209000	Other	8	E-0
330690	Other
3306901000	Preparation for oral hygiene	8	E-0
3306902000	Preparations for dental hygiene	8	E-0
330710	Pre-shave,shaving or after-shave preparations lotions
3307101000	After-shaving	8	E-0
3307109000	Other	8	E-5
330720	Personal deodorants and antiperspirants
HS code (2002)	Description	Base Rate	Staging Category

Page 91 in PDF

3307200000	Personal deodorants and antiperspirants	8	E-0
330730	Perfumed bath salts and other bath preparations
3307301000	Perfumed bath salts	8	E-0
3307302000	Other bath preparations	8	E-5
330741	"agarbatti" and other odoriferous preparations which operate by burning
3307410000	"agarbatti" and other odoriferous preparations which operate by burning	8	E-8
330749	Other
3307490000	Other	8	E-5
330790	Other
3307901000	Depilatories	8	E-0
3307902000	Scented sachets	8	E-0
3307903000	Contact lens solutions or artificial eye solutions	6.5	E-0
3307909000	Other	6.5
340111	A. For toilet use(including medicated products)
3401111000	(1) Medicated soaps	6.5	E-0
3401119000	(2) Other	8	E-5
340119	B. Other
3401191010	Laundry soaps	6.5	E-0
3401191090	Other	6.5	E-5
3401192000	Paper,wadding,felt and nonwovens,impregnated,coated or		E-0
340120	covered with soap or detergent	6.5
3401200000	2. Soap in other forms 2. Soap in other forms	6.5	E-0
340130	3. 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
3401300000	the skin, in the form of liquid or cream and put up for retail sale, whether or not containing soap
340211	Anionic Anionic
340212	Cationic
3402110000		8	E-5
3402120000	Cationic	8	E-0
340213	Non-ionic
3402130000	Non-ionic Other	8 8	E-8 E-5
340219 340220	Preparations put up for retail sale
3402190000	Other
3402201000	Washing preparations Cleaning preparations	6.5	E-0
3402202000		6.5	E-0
3402209000	Other	6.5	E-0

3307200000	Personal deodorants and antiperspirants	8	E-0
340290	Other
3402901000	Surface-active preparations	6.5	E-0
3402902000	Washing preparations	6.5	E-0
3402903000	Cleaning preparations	6.5	E-0
340311 3403111000	materials,leather,furskins or other materials Preparations for the treatment of textile materials	6.5	E-0
3403112000	Preparations for the treatment of leather or furskins	6.5	E-5
3403119000	Other		E-0
3403191000
340319	Other
3403192000	Bolt or nut release preparations	6.5	E-0
3403193000	Anti-rust or anti-corrosion preparations	6.5	E-0
3403194000 3403195000	Mold release preparations	6.5	E-5
3403199000	Other	6.5	E-5
3403911000	materials,leather,furskins or other materials Preparations for the treatment or textile materials	6.5	E-0
3403912000 3403919000	Preparations for the treatment of leather or furskins Other	6.5 6.5	E-0 E-0
HS code (2002)	Description	Base Rate	Staging Category
340399	Other
3403991000	Cutting oil preparations	6.5	E-0
3403992000	Lubricating preparations used in wire-drawing	6.5	E-0
3403999000	Other	6.5	E-0
340410	Of chemically modified lignite

Page 92 in PDF

3404100000	Of chemically modified lignite	6.5	E-0
340420	Of poly(oxyethylene) (polyethylene glycol) Of poly(oxyethylene) (polyethylene glycol)
3404200000	Other	6.5	E-0
340490	Of chloroparaffines
3404901010		6.5	E-0
3404901020	Of opals	6.5	E-5
3404901030	Of polyalkylenes	6.5	E-0
3404901090	Other	6.5	E-5
3404902000	Prepared waxes	8	E-0
340510	Polishes,creams and similar preparations for footwear or leather
3405100000	Polishes,creams and similar preparations for footwear or leather	6.5	E-5
340520	Polishes,creams and similar preparations for the maintenance of wooden furniture,floors or other woodwork
3405200000	Polishes,creams and similar preparations for the maintenance of wooden furniture,floors or other woodwork	6.5	E-0
340530	Polishes and similar preparations for coachwork,other than metal polishes
3405300000	Polishes and similar preparations for coachwork,other than metal polishes	6.5	E-0
340540	Scouring pastes and powders and other scouring
3405400000	Scouring pastes and powders and other scouring preparations	6.5	E-0
340590	Other
3405901010	Based on chalk	6.5	E-0
3405901020	Based on kieselguhr	6.5	E-0
3405901030	Based on diamond powder or dust	6.5	E-0
3405901090	Other	6.5	E-0
3405909000	Other	6.5	E-0
340600	Candles,tapers and the like.
3406000000	Candles,tapers and the like.	8	E-5
340700	Modelling pastes,including those put up for children's amusement; preparations known as "dental wax" or as "dental impression compounds",put up in sets,in packings for retail sale or in plates,horseshoe shapes,sticks or
3407001000	Modelling pastes	6.5	E-0
3407002000	Preparations known as "dental wax" or as "dental impression compounds"	6.5	E-0
3407003000	Other preparations for use in dentistry,with a basis of plaster	6.5	E-0
350110	Casein

3404100000	Of chemically modified lignite	6.5	E-0
3501100000	Casein	20	SEN
350190 3501901000	Other Caseinates and other casein derivatives glues	20	SEN
3501902000	Casein	20	SEN
350211	Dried
3502110000	Dried	8	SEN
350219	Other
3502190000	Other	8	SEN
3502200000	Milk albumin,including concentrates of two or more	8	E-8
350220
350290 3502901000	Albuminates and other albumin derivatives	8 8	E-8 E-8
3502909000	Other
HS code (2002)	Description	Base Rate	Staging Category
350300	Gelatin[including gelatin in rectangular (including square) sheets,whether or not surface-worked or coloured] and gelatin derivatives; isinglass; other glues of animal origin,excluding casein glues of heading 35.01.
3503001010	Gelatin	8	SEN
3503001020	Gelatin derivatives	8	E-8
3503002000	2. Isinglass	8	E-8
3503003000	3. Other glues of animal origin	8	E-8
350400	Peptones and their derivatives; other protein substances and their derivatives,not elsewhere specified or included; hide powder,whether or not chromed.
3504001010	Peptones	8	E-8
3504001020	Derivatives of peptones

Page 93 in PDF

8	E-8
3504002010	Keratins	8	E-8
3504002020	Nucleoproteids	8	E-8
3504002030	Protein isolates	8	E-8
3504002090	Other	8	E-8
3504003000	Hide powder	8	E-8
350510	Dextrins and other modified starches
3505101000	Dextrins	8	E-8
3505102000	Soluble starch (amylogen)	8	E-8
3505103000	Roasted starches	385.7	EXC
3505104000	Pre-gelatinised or swelling starch	385.7	EXC
3505105000	Etherified or esterified starches	385.7	EXC
3505109000	Other	385.7	EXC
350520	Glues
3505201000	Starch glues	201.2	EXC
3505202000	Dextrin glues	201.2	EXC
3505209000	Other Products suitable up for	201.2	EXC
350610	for use as glues or adhesives,put retail sale as glues or adhesives,not exceeding a net weight ㎏
3506101000	of 1 . Based on rubber	6.5	E-0
3506102000	Based on plastic(including artificial resins)	6.5	E-0
3506109000	Other	6.5	E-0
350691	Adhesives based on polymers of headings 39.01 to 39.13 or on rubber
3506910000	Adhesives based on polymers of headings 39.01 to 39.13 or on rubber	6.5	E-0
350699	Other
3506991000	Vienna glues	6.5	E-0
3506992000	Glues obtained by chemically treating natural gums	6.5	E-0
3506993000	Glues based on silicates	6.5	E-0
3506999000	Other	6.5	E-0
350710	Rennet and concentrates thereof
3507100000	Rennet and concentrates thereof	6.5	E-0
350790	Other
3507901010	Trypsin	6.5	E-0
3507901020	Chymotrypsin	6.5	E-0
3507901030	Alpha-amylase	6.5	E-5
3507901040	Lipase	6.5	E-5
3507901090	Other	6.5	E-0

8	E-8
3504002010	Keratins	8	E-8
3507902000	Pepsin	6.5	E-0
3507903000	Malt enzymes	6.5	E-0
3507904010	Papain	6.5	E-5
3507904020	Bromelain	6.5	E-5
3507904030	Ficin	6.5	E-0
3507906010	Amylase	6.5
3507906020			E-5
3507907000	Pectic enzymes	6.5	E-0
3507908000	Cytochrome c	6.5	E-0
3507909000 360100	Other Propellent powders.	6.5	E-5
HS code (2002)	Description	Base Rate	Staging Category
3601001000	Black powders	6.5	E-0
3601002000	Smokeless powders	6.5
360200 3602000000	powders. Prepared explosives,other than propellent powders.	6.5	E-0
360300	Safety fuses; detonating fuses; percussion or detonating caps; igniters; electric detonators.
3603001000	Safety fuses	6.5	E-0
3603002000	Detonating fuses	6.5	E-0
3603003000	Percussion or detonating caps

Page 94 in PDF

6.5	E-0
3603004000	Igniters	6.5	E-0
3603005000	Electric detonators
360410		6.5	E-0
3604100000	Fireworks	8	E-0
360490	Other
3604901000	Signalling flares	8	E-0
3604909000	Other	8	E-0
360500	MaTVhes,other than pyrotechnic articles of heading 36.04.
3605001000	Yellow phosphorus match	8	E-0
3605009000	Other	8	E-0
360610	Liquid or liquefied-gas fuels in containers of a kind used for filling or refilling cigarette or similar lighters and of a
3606100000	exceeding 300 ㎤		E-0
360690	Other
3606901010	Meta fuel	8	E-0
3606901020	Hexamine	8	E-0
3606901030	Solidified alcohols	8	E-0
3606901090	Other	8	E-0
3606902010	Lighter flints	8	E-0
3606902090	Other	8	E-0
3606909010	Lighter flints	8	E-0
3606909090	Other	8	E-0
370110 3701100000	1. For X-ray	6.5	E-0
370120	2. Instant print film
3701200000	2. Instant print film	8	E-8
3701309100		6.5	E-0
3701309200 3701309910	For printed circuit board For astonomy	6.5 8	E-0
3701309920	For aerial photography	8	E-0
3701309990	Other
370191	A. For colour photography(polychrome)
3701911000	(1) For making semiconductor	6.5	E-0
3701919100	For graphic art	6.5	E-0
3701919200	For printed circuit board	6.5	E-0
3701919910	For astonomy	8	E-0
3701919920	For aerial photography	8	E-0
3701919990	Other	8	E-0
370199	B. Other
3701991000	(1) For making semiconductor	3	E-0
3701999100	For graphic art	6.5	E-0

6.5	E-0
3603004000	Igniters	6.5	E-0
3701999200	For printed circtit board	6.5	E-0
3701999910	For astonomy	8	E-0
3701999920	For aerial photography	8	E-0
3701999990	Other	8	E-0
370210	For X-ray
3702100000	For X-ray	6.5	E-0
370220	Instant print film
3702200000	Instant print film	8	E-0
HS code (2002)	Description	Base Rate	Staging Category
370231	colour photography(polychrome)
3702311110	For Negatives	8	E-0
3702311120	Positives	8	E-0
3702311210	Negatives	8	E-0
3702311220	Positives	8	E-0
3702311910	Negatives	8	E-0
3702311920	Positives	8	E-0
3702312000	For graphic art	6.5	E-0
3702313000	For printed circuit board	6.5	E-0
3702319010	For photo-electric sound recording	8	E-0
3702319020	For aerial photography	8	E-0
3702319090	Other	8	E-0
370232	Other,with silver halide emulsion
3702321110	Negatives	8	E-0
3702321120	Positives	8	E-0
3702321210	Negatives	8	E-0
3702321220	Positives	8	E-0
3702321910	Negatives	8	E-0

Page 95 in PDF

3702321920	Positives	8	E-0
3702322000	For graphic art	6.5	E-0
3702323000	For printed circuit board	6.5	E-0
3702329010	For photo-electric sound recording	8	E-0
3702329020	For aerial photography	8	E-0
3702329090	Other	8	E-0
370239	Other
3702391110	Negatives	8	E-0
3702391120	Positives	8	E-0
3702391210	Negatives	8	E-0
3702391220	Positives	8	E-0
3702391910	Negatives	8	E-0
3702391920	Positives	8	E-0
3702392000	For graphic art	6.5	E-0
3702393000	For printed circuit board	6.5	E-0
3702399010	For photo-electric sound recording	8	E-0
3702399020	For aerial photography	8	E-0
3702399090	Other	8	E-0
370241	Of a width exceeding 610 ㎜ and of a length exceeding
3702411010	200m,for colour photography(polychrome) Negatives	8	E-0
3702411020	Positives	8	E-0
3702412000	For graphic art	6.5	E-0
3702413000	For printed circuit board	6.5	E-0
3702419010	For photo-electric sound recording	8	E-0
3702419020	For aerial photography	8	E-0
3702419090	Other	8	E-0
370242	Of a width exceeding 610 ㎜ and of a lenght exceeding 200m, other than for colour photography
3702421010	Negatives	8	E-0
3702421020	Positives	8	E-0
3702422000	For graphic art	6.5	E-0
3702423000	For printed circuit board	6.5	E-0
3702429010	For photo-electric sound recording	8	E-0
3702429020	For aerial photography	8	E-0
3702429090	Other ㎜
370243	200m
3702431010	Negatives	8	E-0
3702431020	Positives	8	E-0

3702321920	Positives	8	E-0
3702322000	For graphic art	6.5	E-0
3702432000	For graphic art	6.5	E-0
3702433000	For printed circuit board	6.5	E-0
3702439010	For photo-electric sound recording	8	E-0
3702439020 3702439090	For aerial photography	8	E-0
HS code (2002)	Description	Base Rate	Staging Category
370244	Of a width exceeding 105 ㎜ but not exceeding 610 ㎜
3702441010	Negatives	8	E-0
3702441020	Positives	8	E-0
3702442000	For graphic art	6.5	E-0
3702443000	For printed circuit board	6.5	E-0
3702449010	For photo-electric sound recording		E-0
3702449020	For aerial photography	8	E-0
3702449090	Other	8	E-0
370251	Of a width not exceeding 16 ㎜ and of a length not exceeding 14m
3702511010	Negatives	8	E-0
3702511020	Positives	8	E-0
3702512000	For graphic art	6.5	E-0
3702513000	For printed circuit board	6.5	E-0
3702519010	For photo-electric sound recording	8	E-0
3702519020	For aerial photography	8	E-0
3702519090	Other
370252	Of a width not exceeding 16 ㎜ and of a length exceeding	8	E-0
3702521010	14m Negatives	8	E-0
3702521020	Positives	8	E-0
3702522000	For graphic art	6.5	E-0
3702523000	For printed circuit board	6.5	E-0
3702529010	For photo-electric sound recording	8	E-0
3702529020	For aerial photography	8	E-0
3702529090	Other	8	E-0
370253	Of a width exceeding 16 ㎜ but not exceeding 35 ㎜ and of a length not exceeding 30m,for slides
3702530000	Of a width exceeding 16 ㎜ but not exceeding 35 ㎜ and of a length not exceeding 30m,for slides	8	E-0

3702321920	Positives	8	E-0
3702322000	For graphic art	6.5	E-0
370254	Of a width exceeding 16 ㎜ but not exceeding 35 ㎜ and of a lenght not exceeding 30m,other than for sliders
3702541010	Negatives	8	E-0
3702541020	Positives	8	E-0
3702542000	For graphic art	6.5	E-0
3702543000	For printed circuit board	6.5	E-0
3702549010	For photo-electric sound recording	8	E-0
3702549020	For aerial photography	8	E-0
3702549090	Other	8	E-0
370255	Of a width exceeding 16 ㎜ but not exceeding 35 ㎜ and of a lengh exceeding 30m
3702551010	Negatives	8	E-0
3702551020	Positives	8	E-0
3702552000	For graphic art	6.5	E-0
3702553000	For printed circuit board	6.5	E-0
3702559010	For photo-electric sound recording	8	E-0
3702559020	For aerial photography	8	E-0
3702559090	Other	8	E-0
370256	Of a width exceeding 35 ㎜

Page 96 in PDF

3702561010	Negatives	8	E-0
3702561020	Positives	8	E-0
3702562000	For graphic art	6.5	E-0
3702563000	For printed circuit board	6.5	E-0
3702569010	For photo-electric sound recording	8	E-0
3702569020	For aerial photography	8	E-0
3702569090	Other	8	E-0
370291	Of a width not exceeding 16mm
3702911010	Negatives	8	E-0
3702911020	Positives	8	E-0
3702912000	For graphic art	6.5	E-0
3702913000	For printed circuit board	6.5	E-0
3702919010	For photo-electric sound recording	8	E-0
3702919020	For aerial photography	8	E-0
3702919090	Other	8	E-0
HS code (2002)	Description	Base Rate	Staging Category
370293	Of a width exceeding 16 ㎜ but not exceeding 35 ㎜ and of a length not exceeding 30m
3702931010	Negatives	8	E-0
3702931020	Positives	8	E-0
3702932000	For graphic art	6.5	E-0
3702933000	For printed circuit board	6.5	E-0
3702939010	For photo-electric sound recording		E-0
3702939020	For aerial photography	8	E-0
3702939090	Other	8	E-0
370294	Of a width exceeding 16 ㎜ but not exceeding 35 ㎜ and of a length exceeding 30m
3702941010	Negatives	8	E-0
3702941020	Positives	8	E-0
3702942000	For graphic art	6.5	E-0
3702943000	For printed circuit board	6.5	E-0
3702949010	For photo-electric sound recording	8	E-0
3702949020	For aerial photography	8	E-0
3702949090	Other	8	E-0
370295	Of a width exceeding 35 ㎜
3702951010	Negatives	8	E-0
3702951020	Positives	8	E-0
3702952000	For graphic art	6.5	E-0

3702561010	Negatives	8	E-0
3702953000	For printed circuit board	6.5	E-0
3702959010	For photo-electric sound recording	8	E-0
3702959020	For aerial photography	8	E-0
3702959090	Other	8	E-0
370310	In rolls of a width exceeding 610 ㎜
3703101010	For x-ray	8	E-0
3703101030	For photo-copying	8	E-0
3703101040	For recording	8	E-0
3703101090	Other	8	E-0
3703109010	For x-ray	8	E-0
3703109020	For electro-cardiograph	8	E-0
3703109030	For photo-copying	8	E-0
3703109040	For recording	8	E-0
3703109090	Other	8	E-0
370320	Other, for colour photography(polychrome)
3703201000	For x-ray	8	E-0
3703202000	For electro-cardiograph	8	E-0
3703203000	For photo-copying	8	E-0
3703204000	For recording	8	E-0
3703209000	Other	8	E-8
370390	Other
3703901000	For x-ray	8	E-0
3703902000	For electro-cardiograph	8	E-0
3703903000	For photo-copying	8	E-0
3703904000	For recording	8	E-0
3703909000	Other	8	E-0
370400	Photographic plates,film,paper,paperboard and textiles,exposed but not developed.
3704001110	For news	8	E-0
3704001120	Cinematographic film exposed overseas in the working of a motion picture by a republic of korea producer (only republic of korea actors appearing in film)	8	E-0
3704001190	Other	8	E-0
3704001200	B. For offset reproduction,producing postcard,illastrated postcard,cards and calenders	6	E-5
3704001300	C. For making semiconductor	6	E-0
3704001900 3704002000	D. Other	0	E-0
370510

Page 97 in PDF

2. Photographic paper,paperboard and textiles 1. For offset reproduction	8	E-0
HS code (2002)	Description	Base Rate	Staging Category
3705101000	A. For producing postcard,illastrated postcard,cards and calenders	8	E-0
3705109000	B. Other	0	E-0
370520	2. Microfilms
3705200000	2. Microfilms	0	E-0
370590	3. Other
3705901000	A. For making semiconductor	3	E-0
3705902010	(1) X-ray pictured	0	E-0
3705902020	(2) Books copied	0	E-0
3705902030	(3) Document copied	0	E-0
3705909010	(1) For academic research	0	E-0
3705909020	(2) For astronomy	0	E-0
3705909030	(3) For aerial photography	0	E-0
3705909090	(4) Other	0	E-0
370610	1. Of a width of 35 ㎜ or more
3706101000	A. Consisting only of sound track	6.5% or 195/m	E-0
3706102000	B. For news	6.5% or 4/m	E-0
3706103010	(1) Rush	6.5% or 26/m	E-0
3706103020	(2) Other negative joint-produced cinematography	6.5% or 468/m	E-0
3706103030	(3) Other positive joint-produced cinematography	6.5% or 78/m	E-0
3706104000	in in Korea (1) Negatives	6.5% or 26/m	E-5
3706105010 3706105020	(2) Positives	6.5% or 1,092/m 6.5% or 182/m	E-0 E-5
3706106010	(1) Negatives	6.5% or 1,560/m	E-0
3706106020		6.5% or	E-0
370690	2. Other
3706901000	A. Consisting only of sound track	6.5% or 9/m	E-0
3706902000	B. For news	6.5% or 5/m	E-0
3706903010	(1) Rush	6.5% or 26/m	E-0
3706903020	(2) Other negative joint- produced cinematography	6.5% or 468/m	E-0
3706903030	(3) Other positive joint-produced cinematography	6.5% or 78/m	E-0

2. Photographic paper,paperboard and textiles 1. For offset reproduction	8	E-0
3706904000	D. Cinematograph film exposed overseas in the working of a motion picture by a republic of Korea producer (only pictured overseas scenery or only appeared actors of republic of Korea in the film) and cinmatograph film made by a Korean producer in Korea	6.5% or 26/m	E-0
3706905010 3706905020		6.5% or 8/m	E-0 E-0
3706906010	(1) Negatives
3706906020	(2) Positives	6.5% or 182/m	E-0
370710 3707100000	1. Sensitising emulsions 1. Sensitising emulsions	6.5	E-0
370790	2. Other
3707901010	(1) For making semiconductor	6.5	E-0
3707901090	(2) Other	6.5	E-0
3707902100	For colour photography	6.5	E-5
3707902910	For x-ray	6.5	E-0
3707902920	For graphic art

Page 98 in PDF

6.5	E-8
3707902990	Other	6.5
3707903100	For colour photography	6.5	E-0
3707903920
3707903990 3707909100	Other Intensifiers and reducers	6.5	E-0
3707909200 3707909300	Toners Clearing agents	6.5 6.5	E-0 E-0
3707909400	Flash light materials	6.5	E-0
HS code (2002)	Description	Base Rate	Staging Category
3707909900	Other	6.5	E-0
380110	Artificial graphite
3801100000	Artificial graphite	6.5	E-0
380120	Colloidal or semi-colloidal graphite
3801200000	Colloidal or semi-colloidal graphite	6.5	E-0
380130	Carbonaceous pastes for electrodes and similar pastes for furnace linings
3801300000	Carbonaceous pastes for electrodes and similar pastes for furnace linings	6.5	E-0
380190	Other
3801900000	Other	6.5	E-0
380210	Activated
3802100000	Activated carbon Other	6.5	E-0
380290
3802901010	Activated diatomite	6.5	E-0
3802901020	Activated clays and activated earths	6.5	E-0
3802901090	Other	6.5	E-0
3802902000	Animal black(including spent animal black)	6.5	E-0
380300	Tall oil,whether or not refined.
3803000000	Tall oil,whether or not refined. Residual lyes from the manufacture of wood	5	E-0
380400	pulp,whether or not concentrated,desugared or chemically treated,including lignin sulphonates,but excluding tall oil of
3804001000	heading 38.03. Liquid	6.5	E-0
3804009000	Other	6.5	E-0
380510	Gum,wood or sulphate turpentine oils
3805101000	Gum spirits of turpentine.	6.5	E-0
3805102000	Wood turpentine	6.5	E-0
3805103000	Sulphate turpentine	6.5	E-0
380520	Pine oil
3805200000	Pine oil	6.5	E-0
380590	Other

6.5	E-8
3707902990	Other	6.5
3805900000	Other	6.5	E-0
380610	Rosin and resin acids
3806101000	Rosin	6.5	E-5
3806102000	Resin acids	6.5	E-0
380620	Salts of rosin,of resin acids or of derivatives of rosin or resin acids,other than salts of rosin adducts.
3806201000	Salts of rosin	6.5	E-0
3806202000	Salts of resin acids	6.5	E-0
3806209000	Other	6.5	E-0
380630	Ester gums
3806300000	Ester gums	6.5	E-0
380690	Other
3806902000	Run gum	6.5	E-0
3806903000	Rosin spirt and rogin oil	6.5	E-0
3806909000	Other	6.5	E-0
380700	Wood tar; wood tar oils; wood creosote; wood naphtha; vegetable piTVh; brewers' piTVh and similar preparations
3807001000	based on rosin,resin acids or on vegetable piTVh. Wood tar,wood tar oils and wood creosote	6.5	E-0
3807002000	Wood naphtha	6.5	E-0
3807003000	Vegetable pitch	6.5	E-0
3807009010	Pyroligneous liquid
3807009090 380810	Insecticides
3808100000	Insecticides	6.5	E-5
380820	Fungicides
3808200000	Fungicides	6.5	E-5
380830	Herbicides,anti-sprouting products and plant-growth regulators
3808301000	Herbicides	6.5	E-5
3808302000	Anti-sprouting products	6.5	E-5
HS code (2002)	Description	Base Rate	Staging Category
3808303000	Plant-growth regulators	6.5	E-5
380840	Disinfectants
3808400

Page 99 in PDF

000	Disinfectants	6.5	E-0
380890	Other
3808901000	Rodenticides	6.5	E-0
3808909000	Other	6.5	E-5
380910	With a basis of amylaceous substances
3809100000	With a basis of amylaceous substances	8	E-8
380991	Of a kind used in the textile or like industries
3809910000	Of a kind used in the textile or like industries
380992 3809920000	Of a kind used in the paper or like industries Of a kind used in the paper or like industries	6.5	E-0
380993	Of a kind used in the leather or like industries
3809930000	Of a kind used in the leather or like industries Pickling preparations for metal surfaces;soldering,brazing	6.5	E-0
381090	Other		E-0
3810101000 3810109000	other materials Pickling preparations for metal surfaces	6.5	E-0
3810901000		6.5	E-0
3810909000		6.5	E-0
381111 3811110000	Based on lead compounds Based on lead compounds
381119 3811190000	Other Other Other Containing petroleum oils or oils obtained from bituminous	6.5	E-0
3811210000	Containing petroleum oils or oils obtained from bituminous minerals	5	E-0
381129	Other
3811290000	Other	5	E-0
381190	3. Other
3811900000	3. Other	6.5	E-0
381210	Prepared rubber accelerators
3812101000	Based on diphenylguanidine	6.5	E-0
3812102000	Based on dithiocarbamates	6.5	E-0
3812103000	Based on thiuram sulphides	6.5	E-0
3812104000	Based on hexamethylene tetramine	6.5	E-0
3812105000	Based on mercaptobenzothiazole	6.5	E-0
3812106000	Based on dibenzothiazyle disulphide	6.5	E-0
3812109000	Other	6.5
3812200000	Compound plasticisers for rubber or plastics	6.5	E-0
381230	Anti-oxidising preparation and other compound stabilisers for rubber or plastics
3812301000	Anti- oxidising preparations	6.5	E-0

000	Disinfectants	6.5	E-0
380890	Other
3812302000	Other compound stabilisers	6.5	E-0
381300 3813001000	fire-extinguishing grenades.	6.5	E-0
3813002000	Preparations for fire-extinguishers Charges for fire-extinguishers	6.5	E-0
3813003000	Charged fire-extinguishing	6.5	E-0
381400	grenades Organic composite solvents and thinners,not elsewhere
3814001010	specified or included; prepared paint or varnish removers. Mixtures of acetones,methyl acetate and methanol	6.5	E-0
3814001020	Mixtures of ethyl acetate,butyl alcohol and toluene	6.5	E-0
3814001090	Other	6.5	E-0
3814002110	(1) For making semi-conductor	6.5	E-0
3814002190	(2) Other	6.5	E-0
3814002900 381511	B. Other	6.5
HS code (2002)	Description	Base Rate	Staging Category
3815110000	A. With nickel or nickel compounds as the active substance	6.5	E-0
381512	B. With precious metal or precious metal compounds as the active substance
3815121000	(1) With platinium metal or platinium compounds	6.5	E-0
3815122000	(2) Of palladium or palladium compounds	6.5	E-0
3815129000	Other
381519	C. Other
3815191000	(1) With iron or iron compounds as the active substance	6.5	E-0
3815192000	(2) Of titanium or titanium compounds	6.5	E-0
3815199000	(3) Other	6.5	E-0
381590	2. Other
3815901000	A. Reaction initiators	6.5	E-0
3815909000	B. Other	6.5	E-0
381600	Refractory cements,mortars,concretes and similar
3816001000	Refractory cements	6.5	E-0
3816002000	Refractory mortars	6.5	E-0
3816003000	Refractory concretes	6.5	E-0
3816009000	Other	6.5	E-0
381700	Mixed alkylbenzenes and mixed alkylnaphthalenes,other
3817000000	than those of heading 27.07 or 29.02.	6.5	E-8

000	Disinfectants	6.5	E-0
380890	Other
381800	1. Chemical elements doped for use in electronics 2.

Page 100 in PDF

Chemical compunds doped for use in electronics
3818001000		0	E-0
3818002000	Hydraulic brake fluids and other prepared liquids for	0	E-0
381900	hydraulic transmission,not containing or containing less than 70% by weight of petroleum oils or oils obtained from bituminous minerals.
3819001000 3819002000	Other prepared liquids for hydraulic transmission	6.5	E-0
382000	Anti-freezing preparations and prepared de-icing
3820001000	Anti-freezing preparations	6.5	E-0
3820002000 382100	Prepared de-icing fluids Prepared culture media for development of micro-	6.5	E-0
3822001011	certified reference materials. Of other plates,sheets,film,foil and strip of plastics	0	E-0
3822001012 3822001013	Paper, paperboard,cellulose wadding or webs of cellulose fibres,	0	E-0
3822001014	in rolls or sheets referred to in Note 8 Chapter 48 Litumuth testing paper and other similar testing paper	0	E-0
3822001019	Other
3822001020	Prepared, not on a backing	0	E-0
3822001091	Of other plates, sheets, film, foil and strip of plastics	6.5	E-0
3822001092	Other articles of plastics	8	E-0
3822001093	Paper, paperboard, cellulose wadding or webs of cellulose fibres, in rolls or sheets referred to in Note 8 Chapter 48	0	E-0
3822001099	Other
3822002011	Of other plates,sheets,film,foil and strip of plastics	8 0	E-0 E-0
3822002012	Other articles of plastics	0	E-0
3822002013	Paper,paperboard, cellulose wadding or webs of cellulose fibres, in rolls or sheets referred to in Note 8 Chapter 48	0
3822002014	Litumuth testing paper and other similar testing paper		E-0
3822002019		0	E-0
3822002020 3822002091	Prepared, not on a backing Of other plates, sheets, film, foil and	0 6.5	E-0 E-0
3822002092	strip of plastics Other articles of plastics	8	E-0
HS code (2002)	Description	Base Rate	Staging Category

Chemical compunds doped for use in electronics
3822002093	Paper, paperboard, cellulose wadding or webs of cellulose fibres, in rolls or sheets referred to in Note 8 Chapter 48	0	E-0
3822002099	Other	8	E-5
3822003011	A. Of 0% rate in the annexed Tariff Schedules to the Customs Act(hereinafter reffered to as "Tariff Schedules" in this Chapter)	0	E-0
3822003012	B. Of 1% rate in the Tariff Schedules
3822003013	C. Of 2% rate in the Tariff Schedules	2	E-0
3822003014	D. Of 3% rate in the Tariff Schedules	3	E-0
3822003015	E. Of 5% rate in the Tariff Schedules	5	E-0
3822003016	F. Of 7% rate in the Tariff Schedules	7	E-0
3822003017	G. Of 8% rate in the Tariff Schedules
3822003018	H. Of 10% rate in the Tariff Schedules	10	E-5
3822003019	I. Of 20% rate in the Tariff Schedules	20	E-5
3822003020	J. Of 30% rate in the Tariff Schedules	30	E-5
3822003021	K. Of 40% rate in the Tariff Schedules	40	E-5
3822003022	L. Of 50% rate in the Tariff Schedules	50	E-5
3822003023	M. Of 5(0)% rate in the Tariff Schedules	0	E-0
3822003024	N. Of 5(1)% rate in the Tariff Schedules	1	E-0
3822003025	O. Of 8(5)% rate in the Tariff Schedules	5	E-0
3822003026 3822003027	P. Of HSK 3706.10.1000, 3706.10.5020 or 3706.90.6020 Q. Of HSK 3706.10.2000 or 3706.90.2000	6.5% or 182/m 6.5% or 4/m	E-0 E-0
3822003028		6.5% or 26/m	E-0
3822003029	S. Of HSK 3706.10.3020 or 3706.90.3020	6.5% or 468/m	E-0
3822003030	T. Of HSK 3706.10.3030 or 3706.90.3030	6.5% or 78/m	E-0
3822003031	U. Of HSK 3706.10.5010 or 3706.90.6010	6.5% or 1,092/m	E-0
3822003032	V. Of HSK 3706.10.6010	6.5% or 1,560/m	E-0

Chemical compunds doped for use in electronics
3822003033	W. Of HSK 3706.10.6020	6.5% or 260/m 6.5% or 8/m	E-0
3822003034	X. Of HSK 3706.90.1000 or 3706.90.5020		E-0
3822003035	Y. Of HSK 3706.90.5010	6.5% or 25/m
382311	Stearic acid		E-0
3823110000 382312 3823120000	Stearic acid Oleic acid Oleic acid	8	E-5 E-5
382313	Tall oil fatty acids	8
3823130000	Tall oil fatty acids	8	E-0
382319	Other
3823191000	Palmitic acids	8	E-0
3823192000	Acid oils from refining	8	E-5
3823199000	Other
382370	2. Industrial fatty alcohols.
3823701000 3823702000	Cetyl alcohol	5 5	E-0 E-0
3823703000	Stearyl alcohol Oleyl alcohol	5
3823704000	alcohol		E-0
3823709000	Other	5	E-0
382410	1. Prepared binders for foundry moulds or cores
3824100

Page 101 in PDF

000	1. Prepared binders for foundry moulds or cores	6.5	E-0
3824200000 382430	2. Naphthenic acids,their water-insoluble salts and their esters 3. Non-agglomerated metal carbides mixed together or with	6.5	E-0
3824300000	4. Prepared additives for cements,mortars or concretes 4. Prepared additives for cements,mortars or concretes
382440
382450	5. Non-refractory mortars and concretes 5. Non-refractory mortars and concretes	6.5
3824400000			E-0
3824500000			E-0
382460 3824600000	6. Sorbitol other than that of subheading 2905.44 6. Sorbitol other than that of subheading 2905.44	6.5
HS code (2002)	Description	Base Rate	Staging Category
382471	Containing acyclic hydrocarbons perhalogenated only with fluorine and chlorine
3824710000	Containing acyclic hydrocarbons perhalogenated only with fluorine and chlorine	6.5	E-0
382479	Other
3824790000	Other	6.5	E-0
382490	8. Other
3824901000	A. Roasted chromite	5	E-0
3824902100	Getters for vaccum tubes	6.5	E-0
3824902200	resistors		E-0
3824902300	Detergents based on trichlorotrifluoroethane	6.5	E-0
3824902400	Intermediate products of the antibiotics manufacturing	6.5
3824903100	Mistures consisting mainly of O-alkyl( ≤ C10, including cycloalkyl) alkyl(methyl, ethyl, n-propyl or isopropyl)phosphonofluoridates	6.5	E-0

000	1. Prepared binders for foundry moulds or cores	6.5	E-0
3824200000 382430	2. Naphthenic acids,their water-insoluble salts and their esters 3. Non-agglomerated metal carbides mixed together or with	6.5	E-0
3824903500 3824903600 3824903700	consisting mainly of O-alkyl( ≤ C10, including cycloalkyl) ehtyl, n-propyl or Mixtures consisting mainly of[O-2-dialkyl(methyl, ethyl, n-propyl or isopropyl)aminoethyl]hydrogen alkyl(methyl, ethyl, n-propyl or isopropyl)phosphonites and their O-alkyl( ≤ C10, including cycloalkyl) esters;mixtures consisting mainly of alkylated or prot Mixtures consisting mainly of N, N-dialkyl(methyl, ethyl, n-propyl or isopropyl) phosphoramidic dihalides Mixtures consisting mainly of dialkyl(methyl, ethyl, n-propyl or isopropyl) N, N-dialkyl (methyl, ethyl, n-propyl or isopropyl)phosphoramidates	6.5 6.5 6.5	E-0 E-0 E-0 E-0
3824903200 3824903300 3824903400	Mixtures N,N-dialkyl(methyl, isopropyl)phosphoramidocyanidates Mixtures consisting mainly of [S-2-(dialkyl (methyl, ethyl, n- propyl or isopropyl) amino)ethyl]hydrogen alkyl(methyl, ethyl, n- propyl or isopropyl)phosphonothioates and their O-alkyl( ≤ C10, including cycloalkyl) esters; mixtures consisting mainly of alkyla Mixtures consisting mainly of alkyl(methyl, ethyl, n-propyl or isopropyl)phosphonyldifluorides	6.5 6.5 6.5	E-0 E-0
3824903800 3824903911	Mixtures consisting mainly of N, N-dialkyl (methyl, ethyl, n-propyl or isopropyl)2-chloroethylamines or their protonated salts Mixtures consisting mainly of N,N dimethyl-2-amino-ethanol or N,N-diethyl-2-amino ethanol or their proton-ated salts Other	6.5	E-0
3824903919	Mixtures consisting mainly of N, N-dialkyl (methyl, ethyl,	6.5	E-0
3824903920	n-propyl or isopropyl) aminoethane-2-thiols or their protonated salts

Page 102 in PDF6.5 | E-0 |
| | Other mixtures consisting mainly of chemicals containing a phosphorus atom to which is bonded one methyl, ethyl, or isopropyl group but not further carbon atoms | | |
| 3824903930 | n-propyl Other | 6.5 | E-0 |
| 3824903990 | Mixed polyethylene glycol | 6.5 | E-0 |
| 3824904100 | | 6.5 | E-0 |
| 3824904200 | Ion-exchangers | 6.5 | E-0 |
| 3824904300 | Anti-scaling compounds | 6.5 | E-0 |
| 3824904400 | Additives to harden varnish or glue | 6.5 | E-0 |
| 3824905100 | Ink-removers | 6.5 | E-0 |
| | Stencil correctors | 6.5 | E-0 |
| 3824905200 3824905300 | Correcting fluids | 6.5 | E-0 |
| 3824906100 | Compounded extenders for paints | 6.5 | E-0 |
| 3824906200 | Preparations for the manufacture of certain ceramic | 6.5 | E-0 |
| 3824906300 | articles(artificial teeth,etc) | | E-0 |
| | Soda-lime | 6.5 | |
| 3824906400 | Hydrated silica gel | 6.5 | E-0 |
| 3824906500 | Anti-rust preparations | | |
| | | 6.5 | E-0 |
| 3824906600 | | | |
| | Preparations for the manufacture of ceramic condenser and | 6.5 | |
| 3824907100 | | | E-0 |
| | Metal plating preparations | 6.5 | |
| | ferrite core | | |
| 3824907200 | | | |
| 3824907300 | Chlorinated paraffin | 6.5 | E-0 |
| | Anti-foaming agent

Page 103 in PDF

6.5	E-0
			E-0
3824907400	Foaming agent	6.5	E-0
HS code (2002)	Description	Base Rate	Staging Category
3824907500	Prepared calcium carbonate	6.5	E-0
3824907600	Liquid crystal preparations	6.5	E-0
3824907700		6.5	E-0
3824908010	Based on methyl ethyl ketone peroxide	6.5	E-0
3824908090	Other	6.5	E-0
3824909010	Micro-element fertilisers (other than products of Chapter 31)	6.5	E-0
3824909020	Polydiphenylmethane polydiisocyanate(Crude-MDI)	6.5	E-0
3824909030	Chewing gum base	8	E-0
3824909050	Poly chlorinated biphenyls	6.5	E-0
3824909090	Other	6.5	E-0
382510	Municipal waste
3825100000	Municipal waste	6.5	E-0
382520	Sewage sludge
3825200000	Sewage sludge	6.5	E-0
3825301000
382530
3825302000	Of subheading 3824.90	6.5	E-0
3825303000	Of subheading 4015.11	8	E-0
3825304000	Of subheading 9018.3	8	E-0
382541	Halogenated
3825410000	Halogenated	6.5	E-0
382549	Other
3825490000	Other Wastes of metal pickling liquors, hydraulic fluids, brake fluids and anti-freeze fluids	6.5	E-0
382550 3825500000	Mainly containing organic constituents
382561			E-0
3825610000	Mainly containing organic constituents	6.5
382569	Other
3825690000	Other	6.5	E-0
382590	Other
390110	Polyethylene having a specific gravity of less than 0.94
3825900000	Other	6.5	E-0
3901100000 390120	Polyethylene having a specific gravity of less than 0.94 Polyethylene having a specific gravity of 0.94 or more	6.5	E-0

6.5	E-0
			E-0
3901201000	Of pulp	6.5	E-0
3901209000 390130	Other Ethylene-vinyl acetate copolymers	6.5	E-0
3901300000	Ethylene-vinyl acetate copolymers
390190	Other	6.5	E-0
3901900000	Other
390210	Polypropylene
3902100000	Polypropylene	6.5	E-0
390220
3902200000	Polyisobutylene	6.5	E-0
390230	Propylene copolymers
3902300000 3902900000	Other Other	6.5	E-0
390290
390311	Expansible
3903110000	Expansible		E-0
390319	Other Styrene-acrylonitrile(SAN) copolymers
3903190000	Other	6.5	E-0
390320	Acrylonitrile-butadiene-styrene (ABS) copolymers
3903200000 390330	Styrene-acrylonitrile(SAN) copolymers	6.5	E-0
3903300000 390390 3903901000	Acrylonitrile-butadiene-styrene (ABS) copolymers Other Styrene-butadiene copolymers	6.5 6.5	E-0 E-0
3903909000 390410	Other	6.5	E-0
3904100000	Poly(vinyl		E-8
HS code (2002)	Description	Base Rate	Staging Category
390421	Non-plasticised
3904210000	Non-plasticised	6.5	E-0
390422	Plasticised
3904220000	Plasticised	6.5	E-0
390430	Vinyl chloride-vinyl acetate copolymers
3904300000	Vinyl chloride-vinyl acetate copolymers	6.5	E-8
390440	Other vinyl chloride copolymers
3904400000	Other vinyl chloride copolymers
390450	Vinylidene chloride polymers
3904500000

Page 104 in PDF

Vinylidene chloride polymers	6.5	E-0
390461	Polytetrafluoroethylene
3904610000	Polytetrafluoroethylene	6.5	E-0
390469	Other
3904690000	Other	6.5	E-0
390490	Other
3904900000	Other	6.5	E-0
390512	In aqueous dispersion
3905120000	In aqueous dispersion	6.5	E-0
390519	Other		E-0
3905190000	Other	6.5
390521	In aqueous dispersion
3905210000	In aqueous dispersion	6.5	E-0
390529	Other
3905290000	Other	6.5	E-0
3905300000	3. Poly(vinyl alcohol),whether or not containing unhydrolysed acetate groups		E-0
390591	Copolymers	6.5
3905910000	Copolymers		E-0
390599 3905990000	Other
390610	Poly(methyl methacrylate)
3906100000	Poly(methyl methacrylate)
390690	Other	6.5	E-0
3906901000	Poly acryl amide	8	E-0
3906909000	Other	8	E-5
3907100000 1. Polyacetals		6.5	E-0
390720	2. Other polyethers
3907201000	Polyoxyethylene(polyethylene glycol)	6.5	E-5
3907202000	Polyoxypropylene(polypropylene glycol)	6.5	E-0
3907203000	Poly phenylene oxide	6.5	E-0
3907209000	Other	6.5
390730	3. Epoxide resins		E-0
3907301000	A. For making semi-conductor	6.5	E-0
3907309000	B. Other	6.5	E-0
390740	4. Polycarbonates
3907400000	4. Polycarbonates	6.5	E-0
390750	5. Alkyd resins
3907500000	5. Alkyd resins	6.5	E-0
390760	6. Poly(ethylene terephthalate)
3907600000	6. Poly(ethylene terephthalate)	6.5	E-0

Vinylidene chloride polymers	6.5	E-0
390461	Polytetrafluoroethylene
390791	Unsaturated
3907910000	Unsaturated	6.5	E-0
390799	Other
3907991000		6.5
3907999000			E-0
390810 Polyamide 3908101000	Poly butylene terephthalate -6,-11,-12,-6,6,-6,9,-6,10 or -6,12
Polyamide 3908102000 Polyamide 3908103000	Other -6 -6.6	6.5 6.5 6.5	E-0 E-0
390890			E-0
HS code (2002)	Description	Base Rate	Staging Category
3908900000	Other	6.5	E-0
390910	Urea resins; thiourea resins
3909101000	Urea resins	6.5	E-0
3909102000	Thiourea resins	6.5	E-0
390920	Melamine resins
3909200000	Melamine resins	6.5	E-0
390930	Other amino-resins
3909300000	Other amino-resins	6.5	E-0
390940	Phenolic resins
390950	Polyurethanes
3909400000	Phenolic resins	6.5	E-0
3909500000	Polyurethanes	6.5	E-0
391000 Silicones	in primary forms. oil
3910001000	1. For making semi-conductor	6.5	E-0
3910009010	Silicon	6.5	E-0
3910009020	Silicon rubber	6.5	E-0
3910009090	Other	6.5	E-0
391110	Petroleum resins, coumarone, indene or coumarone-indene resins and polyterpenes
3911101000	Petroleum resins	8	E-0
3911102000	Coumarone,indene or coumarone-indene resins	8	E-0
3911103000	Polyterpenes	8	E-0
391190	Other
3911901000	Polysulphides	6.5	E-0
3911902000	Polysulphones	6.5	E-0
3911903000	Furan resin	6.5	E-0
3911909000	Other	6.5	E-0

Vinylidene chloride polymers	6.5	E-0
390461	Polytetrafluoroethylene
391211	Non-plasticised
3912110000	Non-plasticised	5	E-0
391212	Plasticised
3912120000	Plasticised	5	E-0
391220	2. Cellulose nitrates( including collodions)
3912200000	2. Cellulose nitrates( including collodions)	6.5	E-0
391231	Carboxymethylcellulose and its salts
3912311000	Sodium carboxymethyl cellulose	6.5	E-0
3912319000	Other	6.5	E-0
391239	Other
3912391000	Methyl cellulose	6.5	E-0
3912399000	Other	6.5	E-0
391290	4. Other
3912901000	Regenerated cellulose	6.5	E-0
3912909000	Other	6.5	E-0
391310	Alginic acid, its salts and esters
3913101000	Sodium alginate	6.5	E-0
3913102000	Propylene glycol alginate	6.5	E-0
3913109000	Other	6.5	E-0
391390	Other
3913901000	Hardened proteins	6.5	E-0
39139020

Page 106 in PDF

3914001000	Cationic	6.5	E-0
391510	Of polymers of ethylene
3915100000	Of polymers of ethylene	6.5
3914009000	Of polymers of stylene	6.5	E-0
391520 3915200000	Of polymers of stylene	6.5	E-0
HS code (2002)	Description	Base Rate	Staging Category
391530	Of polymers of vinyl chloride
3915300000	Of polymers of vinyl chloride	6.5	E-0
391590	Of other plastics
3915901000	Of polymers of propylene	6.5	E-0
3915902000	Of acrylic polymers	6.5	E-0
3915903000
3915905000
3915909000	Other	6.5	E-0
391610	Of polymers of ethylene
3916100000	Of polymers of ethylene	6.5	E-0
391620 3916200000	Of polymers of vinyl chloride Of polymers of vinyl chloride	6.5	E-0
391690	Of other plastics
3916901000	Of polymers of styrene	6.5	E-0
3916902000	Of polymers of propylene	6.5	E-0
3916903000	Of acrylic polymers	6.5	E-0
3916904000	Of polyamides	6.5	E-0
3916909000	Other	6.5	E-5
391710	Artificial guts(sausage casings) of hardened protein or cellulosic materials
3917101000	Of hardened protein	6.5	E-0
3917102000	Of cellulosic materials	6.5	E-0
391721 3917210000	Of polymers of ethylene
391722	Of polymers of propylene Of polymers of propylene Of polymers of vinyl chloride
3917220000		6.5	E-0
391723 3917230000 391729	Of polymers of vinyl chloride Of other plastics
3917292000	Of polymers of styrene	6.5	E-0
3917291000	Of polyamides	6.5	E-0
3917299000 391731	Flexible tubes,pipes and hoses,having a minimum burst
3917311000	pressure of 27.6 MPa Of polymers of ethylene	6.5	E-0

3917312000	Of polymers of vinyl chloride	6.5	E-0
3917319000	Other	6.5	E-0
391732	Other, not reinforced or otherwise combined with other
3917321000	materials,without fittings Of polymers of ethylene	6.5	E-0
3917322000	Of polymers of vinyl chloride	6.5	E-0
3917329000	Other	6.5	E-0
3917339000	Other	8	E-0
391733	materials,with fittings
3917331000	Of polymers of ethylene	8	E-0
3917332000	Of polymers of vinyl chloride	8	E-0
391739
3917391000	Of polymers of ethylene	6.5	E-0
3917392000	Of polymers of vinyl chloride	6.5
3917399000	Other	6.5	E-0
391740	Fittings	8	E-5
3917400000	Fittings Of polymers of vinyl chloride
391810
3918102000 3918109000	Other		E-0
391890	Of other plastics
3918101000	Of polyvinyl chloride	6.5	E-0
3918900000	Of copolymers of vinyl chloride and vinyl acetate	6.5	E-0
391910 391990	not exceeding 20cm	6.5 6.5	E-0 E-0
3919100000	In rolls of a width not exceeding 20cm	6.5
HS code (2002)	Description	Base Rate	Staging Category
3919900000	Other	6.5	E-0
392010	Of polymers of ethylene
3920100000	Of polymers of ethylene	6.5	E-0
392020	Of polymers of propylene
3920200000	Of polymers of propylene	6.5	E-0
392030	Of polymers of styrene
3920300000
392043
3920430000	Containing by weight not less than 6% of plasticisers	6.5	E-0
392049	Other
3920490000	Other	6.5	E-0
392051	Of poly(methyl methacrylate)
3920510000	Of poly(methyl methacrylate)	6.5	E-0

392059	Other
3920590000	Other	6.5	E-0
392061	Of polycarbonates
3920610000	Of polycarbonates	6.5	E-0
392062	Of poly(ethylene terephthalate)	6.5
3920620000	Of poly(ethylene terephthalate)		E-0
392063	Of unsaturated polyesters
3920630000	Of unsaturated polyesters	6.5	E-0
392069	Of other polyesters
3920690000	Of other polyesters	6.5	E-0
392071 3920710000	Of regenerated cellulose Of regenerated cellulose	6.5	E-0
392072
3920720000 392073	Of vulcanised fibre	6.5 6.5	E-0
3920730000	Of cellulose acetate Of other cellulose derivatives
392079	Of other cellulose derivatives	6.5
3920790000	butyral)		E-0
392091	Of poly(vinyl
3920910000	Of poly(vinyl butyral)		E-0
392092	Of polyamides
3920930000	Of amino-resins	6.5	E-0
3920940000	Of phenolic resins	6.5	E-0
392094	Of phenolic resins		E-0
392099 3920991000	Of other plastics	6.5	E-0
3920999000	Of polymers of styrene		E-0
392111			E-0
392112	Of polymers of vinyl chloride
3921110000	Of polymers of styrene	6.5	E-0
392113 3921130000 392114	Of polyurethanes Of polyurethanes	6.5	E-0
3921120000	Of polymers of vinyl chloride	6.5
3921140000	Of regenerated cellulose		E-0
392119	Of regenerated cellulose Or other plastics
3921191000	Of polymers of ethylene	6.5	E-0
3921192000	Of polymethyl methacrylate	6.5	E-0
3921193010		6.5
3921193090			E-0
3921194010	Of polycarbonates	6.5	E-0

3921194020	Of polyethylene terephthalate	6.5	E-0
3921194030	Of unsaturated polyesters	6.5	E-0
3921194090	Other	6.5	E-5
3921195010	Of vulcanised fibre	6.5	E-0
3921195020 3921195090	Of cellulose acetate	6.5
3921199010	Of polyvinyl butyral	6.5	E-0 E-0
HS code (2002)	Description	Base Rate	Staging Category
3921199020	Of polyamides	6.5	E-0
3921199030	Of amino-resins	6.5	E-0
3921199040	Of phenolic resins	6.5	E-0
3921199090	Other	6.5	E-0
392190	Other
3921901000	Of polymers of ethylene	6.5	E-0
3921902000	Of polymers of propylene	6.5	E-0
3921903000	Of polymers of styrene	6.5	E-0
3921904010	Rigid	6.5	E-0
3921904020	Flexible	6.5	E-0
3921905010	Of polymethyl methacrylate	6.5	E-0
3921905090	Other	6.5	E-0
3921906010	Of polycarbonates	6.5	E-0
3921906020	Of polyethylene terephthalate	6.5
3921906030	Of unsaturated polyesters	6.5	E-0
3921906090	Other	6.5	E-5
3921907010	Of regenerated cellulose	6.5	E-0
3921907020	Of vulcanised fibre	6.5	E-0
3921907030	Of cellulose acetate	6.5	E-0
3921907090	Other	6.5	E-0
3921909010	Of polyvinyl butyral	6.5	E-0
3921909020	Of polyamides	6.5	E-0
3921909030	Of amino-resins	6.5	E-0
3921909040	Of phenolic resins	6.5	E-0
3921909050	Of polyurethanes	6.5	E-0
3921909090	Other	6.5	E-0
392210 3922101000	Baths,shower-baths,sinks and wash-basins Baths and shower baths	8	E-0

3922102000	Wash-basins	8	E-0
3922103000	Sinks	8	E-0
392220	Lavatory seats and covers
3922200000	Lavatory seats and covers	8	E-0
392290	Other
3922901000	Bidets	8	E-0
3922909000	Other	8	E-0
392310	Boxes,cases,crates and similar articles	8	E-5
3923100000 392321	Boxes,cases,crates and similar articles Of polymers of ethylene
392329	Of other plastics
3923210000	Of polymers of ethylene	8	E-0
3923290000	Of other plastics	8
392330 3923300000	Carboys,bottles,flasks and similar articles Carboys,bottles,flasks and similar articles		E-5
3923400000	Spools,cops,bobbins and similar supports	6.5	E-0
392350	Stoppers,lids,caps and other closures
3923500000	Stoppers,lids,caps and other closures Other	8
392390
3923900000 392410	Other Tableware and kiTVhenware	8	E-5
3924100000 392490	Tableware and kitchenware Other	8	E-5
3924901000	Soap dishes and boxes	8	E-0
3924902000	Table cloths and other similar articles	8	E-0
3924909000	Other
392510

Page 107 in PDF

Reservoirs,tanks,vats and similar containers,of a capacity exceeding 300 ℓ
3925100000	Reservoirs,tanks,vats and similar containers,of a capacity exceeding 300 ℓ
392520 3925200000	Doors,windows and their frames and thresholds for doors Doors,windows and their frames and thresholds for doors	8	E-0
392530	Shutters,blinds(including Venetian blinds) and similar articles and parts thereof
HS code (2002)	Description	Base Rate	Staging Category
3925300000	Shutters,blinds(including Venetian blinds) and similar articles and parts thereof	8	E-0
392590	Other
3925900000	Other	8	E-0
392610	Office or school supplies
3926101000	Pencil cases and erasers	8	E-0
3926102000	Binders and albums	8	E-0
3926109000	Other	8	E-0
392620	Articles of apparel and clothing accessories (including gloves, mittens and mitts)
3926200000	Articles of apparel and clothing accessories (including gloves, mittens and mitts)	8	E-5
392630	Fittings for furniture,coachwork of the like
3926300000	Statuettes and other ornamental articles		E-0
392640	Other
3926400000	Statuettes and other ornamental articles	8	E-5
392690	Parts for use in machinery and mechanical
3926901000	appliances	8	E-5
3926902000	Fans and hand screens non-mechanical; frams and handles	8	E-0
3926903000	therefor and parts of such frames and handles Lables and tags	8	E-0
3926904000	Adhesive tapes with case	8	E-0
3926905000	Frames for painting, photographs, mirrors and the like	8	E-5
3926909000	Other	8	E-5
400110	1. Natural rubber latex,whether or not pre-vulcanised 1. Natural rubber latex,whether or not pre-vulcanised	1	E-0
4001100000 400121 4001211000	A. Smoked sheets Rss 1X	1	E-0
4001212000	Rss No.1	1	E-0
4001213000	Rss No.2	1	E-0

Reservoirs,tanks,vats and similar containers,of a capacity exceeding 300 ℓ
3925100000	Reservoirs,tanks,vats and similar containers,of a capacity exceeding 300 ℓ
4001214000	Rss No.3	1	E-0
4001215000 4001216000	Rss No.4	1	E-0
400122	Rss No.5 B. Technically specified natural rubber(TSNR)	1	E-0
4001220000	B. Technically specified natural rubber(TSNR)	1	E-0
4001290000	C. Other	1	E-0
400129	C. Other
400130 4001301000	3. Balata,gutta-percha,guayule,chicle and similar natural gums Chicle gum	2	E-0
4001309000
400211	Latex
4002110000	Latex	8	E-5
400219	Other
4002190000 400220 4002201000	Other 2. Butadiene rubber (BR)	8	E-5
4002209000 400231
4002311000	Isobutene-isoprene(butyl) rubber(IIR)		E-0
4002319000	Other
400239	Other	5	E-0
4002391000	Other Latex	5	E-0
4002399010	Of chloronated-isobutene-isoprene rubber(CIIR)	5	E-0
4002399020			E-0
400241	Latex
4002410000	Latex	8	E-0
400249	Other
4002490000	Other	8	E-0
400251	Latex
4002510000 400259	Latex Other	8	E-0
4002590000	Other	8	E-0
HS code (2002)	Description	Base Rate	Staging Category
400260	6. Isoprene rubber (IR)
4002601000	Latex	8	E-0
4002609000	Other	8
400270	7. Ethylene-propylene-non-conjugated diene rubber (EPDM)		E-0
4002701000	Latex	8	E-0
4002709000	Other	8	E-8
400280	8. Mixtures of any product of heading 40.01 with any product of this heading

Reservoirs,tanks,vats and similar containers,of a capacity exceeding 300 ℓ
3925100000	Reservoirs,tanks,vats and similar containers,of a capacity exceeding 300 ℓ
4002801000	Latex	8	E-0
4002809000	Other	8	E-0
400291	Latex
4002910000	Latex	8	E-5
400299	Other
4002991000	Of carboxylated acrylonitile-butadiene rubbers(XNBR)	8	E-0
4002992000	Of acrylonitile-isoprene rubbers(NIR)	8	E-0
4002993000	Thioplasts (TM)	8	E-0
4002999000	Other	8	E-5
400300	Reclaimed rubber in primary forms or in plates,sheets or strip.
4003000000	Reclaimed rubber in primary forms or in plates,sheets or strip.	8	E-5
400400	Waste,parings and scrap of rubber(other than hard rubber) and powders and granules obtained therefrom.
4004000000	Waste,parings and scrap of rubber(other than hard rubber) and powders and granules obtained therefrom.	3	E-0

Page 108 in PDF

Compounded with carbon black or silica
400510
4005101000	Plates,sheets and strip	8	E-0
4005109000	Other	8	E-5
400520	Solutions; dispersions other than those of subheading 4005.10
4005200000	Solutions; dispersions other than those of subheading 4005.10		E-0
400591	Plates,sheets and strip Plates,sheets and strip	8
4005910000		8	E-0
400599	Other
4005991000	Compounded rubber latex	8	E-0
4005999000	Other	8	E-5
400610	"Camel-back" strips for retreading rubber tyres strips for retreading rubber tyres	8	E-0
4006100000	"Camel-back" Other	8	E-0
400690 4006901000	Rubber rods
4006902000	Rubber tubes	8	E-0
4006903000	Rubber profile shapes	8	E-0
4006904000	Rubber discs,rings and washers	8	E-0
4006905000	Rubber thread	8	E-0
4006909000
400700	Other	8	E-5
4007001000	Vulcanised rubber thread and cord. Rubber thread	8	E-5
4007002000	Rubber cord	8	E-0
400811	Plates,sheets and strip
4008111000	Combined with textile fabrics for reinforcing purposes	8	E-0
4008119000	Other	8	E-5
400819	Other
4008191000	Combined with textile fabrics for reinforcing purposes	8	E-0
4008199000	Other	8	E-0
400821	strip
4008211000			E-0
4008219000
400829	Plates,sheets and	8
400911	Without fittings
4008291000 4008299000	Other	8	E-5
4009110000 400912	Without fittings With fittings	8
4009120000	With fittings	8
HS code (2002)	Description	Base Rate	Staging Category
400921	Without fittings

Compounded with carbon black or silica
400510
4009210000	Without fittings	8	E-0
400922	With fittings
4009220000	With fittings	8	E-8
400931	Without fittings
4009310000	Without fittings	8	E-0
400932	With fittings

Page 109 in PDF

4009320000	With fittings
400941	Without fittings
4009410000	Without fittings	8	E-0
400942	With fittings
4009420000	With fittings	8	E-0
401011	Reinforced only with metal
4010110000	Reinforced only with metal	8	E-0
401012	Reinforced only with textile materials
4010120000			E-5
401013	Reinforced only with textile materials Reinforced only with plastics	8
4010130000 4010320000 401033	Reinforced only with plastics belts), other than V-ribbed, of an outside circumference exceeding 60cm but not exceeding 180cm Endless transmission belts of trapezoidal cross-section (V- belts), V-ribbed, of an outside circumference exceeding 180cm but not exceeding 240cm Endless transmission belts of trapezoidal cross-section (V-belts),	8 8	E-0 E-0
401019	Other	8
401031 4010330000	Endless transmission belts of trapezoidal cross-section (V- belts), V-ribbed, of an outside circumference exceeding 60cm but not exceeding 180cm Endless transmission belts of trapezoidal cross-section (V- belts), V-ribbed, of an outside circumference exceeding 60cm Endless transmission belts of trapezoidal cross-section (V-	8
4010190000	Other	8	E-5
4010310000 401034 4010340000 401035 4010350000 401036 4010360000 401039 4010390000	V-ribbed, of an outside circumference exceeding 180cm but not exceeding 240cm Endless transmission belts of trapezoidal cross-section (V- belts), other than V-ribbed, of an outside circumference exceeding 180cm but not exceeding 240cm Endless transmission belts of trapezoidal cross-section (V-belts), other than V-ribbed, of an outside circumference exceeding 180cm but not exceeding 240cm Endless synchronous belts, of an outside circumference exceeding 60cm but not exceeding 150cm Endless synchronous belts, of an outside circumference exceeding 60cm but not exceeding 150cm Endless synchronous belts, of an outside circumference exceeding 150cm but not exceeding 198cm Endless synchronous belts, of an outside circumference exceeding 150cm but not exceeding 198cm Other Other 1. Of a kind used on motor cars(including station wagons and racing cars)	8 8 8	E-0 E-0 E-0 E-0 E-0 E-5

Page 110 in PDF

401110		8
401032
4011201010
4011201090	Other	8	E-8
	Of radial carcass
	Other	8
4011101000
4011102000	Of biased carcass	8
			E-0
401120
	For use on a rim measuring less than 49.53 ㎝ in		E-5
		8
	2. Of a kind used on buses or lorries
4011109000
4011209000			E-5
4011202010		8

Page 111 in PDF

E-5
	diameter less than 49.53 ㎝ in diameter	8	E-5
4011202090	For use	8
HS code (2002)	Description	Base Rate	Staging Category
401130	3. Of a kind used on aircraft
4011300000	3. Of a kind used on aircraft	5	E-0
401140	4. Of a kind used on motorcycles
4011400000	4. Of a kind used on motorcycles	8	E-0
401150	5. Of a kind used on bicycles
4011500000	5. Of a kind used on bicycles	8	E-5
401161	Of a kind used on agricultural or forestry vehicles and machines
4011610000	Of a kind used on agricultural or forestry vehicles and machines Of a kind used on construction or industrial handling	8	E-5
401162	vehicles and machines and having a rim size not exceeding
4011620000			E-8
401163	exceeding 61cm
4011630000	and machines and having a rim size exceeding 61cm Other Other	8 8	E-0 E-0
401169 4011690000 401192	Of a kind used on agricultural or forestry vehicles and machines
4011920000	Of a kind used on agricultural or forestry vehicles and machines Of a kind used on construction or industrial handling	8	E-5
401193	vehicles and machines and having a rim size not exceeding
4011930000	61 cm Of a kind used on construction or industrial handling vehicles	8	E-8
401194	Of a kind used on construction or industrial handling vehicles and machines and having a rim size exceeding 61
4011940000	Of a kind used on construction or industrial handling vehicles and machines and having a rim size exceeding 61 cm		E-8
401199
4012110000
401212
401213	C.
4012120000 4012130000 401219	C. Of a kind used on aircraft D. Other	5	E-0
4012190000 401220	D. Other 2. Used pneumatic tyres	8	E-0
4012201000	Of a kind used on motor cars (including station wagons and
4012209010	racing cars)	8	E-0
4012209020	Of a kind used on buses or lorries	8	E-0
4012209090	Other	8	E-0
401290	3. Other

E-5
	diameter less than 49.53 ㎝ in diameter	8	E-5
4012901010	Solid tyres	5	E-0
4012901020	Cushion tyres	5	E-0
4012901030	tyre treads	5	E-0
4012901040	Tyre flaps	5	E-0
4012909010	Solid tyres

Page 112 in PDF

8	E-0
4012909020	Cushion tyres	8	E-0
4012909030	tyre treads	8	E-0
4012909040		8	E-0
4012909090	Other	8	E-0
401310	1. Of a kind used on motor cars(including station wagons and racing cars),buses or lorries
4013101000	Of a kind used on motor cars (including station wagons and racing cars)	8	E-0
4013102000	Of a kind used on buses or lorries	8
401320	2. Of a kind used on bicycles		E-5
HS code (2002)	Description	Base Rate	Staging Category
4013200000	2. Of a kind used on bicycles	8	E-8
401390	3. Other
4013901000	A. Of a kind used on aircraft	5	E-0
4013909010	Of a kind used on motorcycles or motor scooters	8	E-0
4013909020	Of a kind used on industrial vehicles or agricultural machinery	8	E-0
4013909090	Other	8	E-0
401410	Sheath contraceptives
4014100000	Sheath contraceptives	8	E-0
401490	Other
4014901000	Teats	8	E-0
4014909000	Other	8	E-5
401511	Surgical
4015110000	Surgical	8	E-8
401519	Other
4015190000	Other	8	E-8
401590	Other
4015901000	Protective clothing for divers	8	E-0
4015902000	Protective clothing for radiologists	8	E-0
4015909000	Other	8	E-0
401610	Of cellular rubber
4016100000	Of cellular rubber	8	E-5
401691	Floor coverings and mats
4016910000	Floor coverings and mats	8	E-5
401692	Erasers
4016920000	Erasers	8	E-0
401693	Gaskets,washers and other seals	8	E-5

8	E-0
4012909020	Cushion tyres	8	E-0
401694	Boat or dock fenders,whether or not inflatable Boat or dock fenders,whether or not inflatable	8	E-0
401695	Other inflatable articles
4016940000		8	E-0
4016951000	Pneumatic mattresses
4016952000	Pillows	8	E-5
4016953000	Cushions	8	E-5
4016959000	Other	8	E-5
401699	Other
4016991010	Parts of balloons airships,flying machines,gliders,kits,and rotochutes	0	E-0
4016991090	Other	8	E-5
4016992000	Rubber bands	8	E-0
4016993000	Stoppers and rings for bottles	8	E-0
4016999000	Other
401700	Hard rubber(for example,ebonite)in all forms,including waste and scrap; articles of hard rubber.
4017001000	Hard rubber	8	E-0
4017002000	Articles of hard rubber	8	E-5
410120	1. Whole hides and skins, of a weight per skin not exceeding 8kg when simply dried,10kg when dry-salted, or
4101201000	16kg when fresh, wet-salted or otherwise preserved. A. Hides and skins, untanned	2	E-5
4101202000	B. Hides and skins, which have undergone a tanning (including	5	E-5
410150	pre-tanning) process which is reversible 2. Whole hides and skins, of a weight exceeding 16 kg
4101501011	Cow hide	2	E-0
4101501012	Steer hide	2	E-0
4101501013	Ox hide		E-0
4101501014
4101501021	Other	2 2	E-0
4101501019 4101501022	Cow hide Steer hide	2 2 2	E-0 E-0 E-0
4101501024	Bull hide	2
4101501023	Ox hide	2	E-0
4101501029 4101501090	Other Other	2	E-0 E-0
HS code (2002)	Description	Base Rate	Staging Category

8	E-0
4012909020	Cushion tyres	8	E-0
4101502000	B. Hides and skins, which have undergone a tanning (including pre-tanning) process which is reversible	5	E-0
410190	3. Other, including butts, bends and bellies
4101901011	Of calf skin	2	E-0
4101901019	Of other than calf skin	2	E-0
4101901091	Of calf skin	2	E-0
4101901099	Of other than calf skin	2	E-0
4101902000	B. Hides and skins, which have undergone a tanning (including pre-tanning) process which is reversible	5	E-0
410210	1. With wool on
4102100000		2
410221	A. Pickled
4102211000	(1) Hides and skins, untanned		E-0
41

Page 113 in PDF

02212000	(2) Hides and skins, which have undergone a tanning (including pre-tanning) process which is reversible	5	E-0
410229	B. Other
4102291000	(1) Hides and skins, untanned	2	E-0
4102292000	(2) Hides and skins, which have undergone a tanning (including	5	E-5
410310	1. Of goats or kids
4103101000	pre-tanning) process which is reversible A. Hides and skins, untanned	2	E-5
4103102000	B. Hides and skins, which have undergone a tanning (including pre-tanning) process which is reversible	5	E-5
410320	2. Of reptiles	2	E-0
4103201010 4103201020	Of snake Of lizard		E-0
4103201030	Of crocodile	2 2	E-0
4103201090	Other	2	E-0
4103202000	B. Hides and skins, which have undergone a tanning (including	5	E-0
410330	pretanning) process which is reversible 3. Of swine
4103301000	Hides and skins, untanned	2	E-0
4103302000	B. Hides and pretanning)	5	E-0
4103901020	Of kangaroo
410390	Other
4103901010	Of eels	2	E-0
4103901090		2	E-0
4103902000	B. Hides and skins, which have undergone a tanning (including pretanning) process which is reversible	5	E-0
410411	Full grains, unsplit; grain splits
4104110000	Full grains, unsplit; grain splits	5	E-8
410419	Other
4104410000	Full grains, unsplit; grain splits	5
410449 4104490000	Other Other	5	E-8
410510	In the wet state(including wet-blue)
4105100000	In the wet state(including wet-blue)	5	E-5
410530	In the dry state (crust)
410621
4105300000
4106210000	In the wet state (including wet-blue)
410622	In the dry state (crust) In the dry state (crust)	5

02212000	(2) Hides and skins, which have undergone a tanning (including pre-tanning) process which is reversible	5	E-0
410229	B. Other
4106220000	In the wet state (including wet-blue)		E-8
410631
4106310000			E-0
410632	In the dry state (crust)
4106320000 410640	In the dry state (crust) Of reptiles	5	E-0
4106400000 410691	Of reptiles	5	E-0
4106910000	In the wet state (including wet-blue)	5	E-0
HS code (2002)	Description	Base Rate	Staging Category
410692	In the dry state (crust)
4106920000	In the dry state (crust)	5	E-8
410711	Full grains, unsplit
4107110000	Full grains, unsplit	5	E-0
410712	Grain splits
4107120000	Grain splits	5	E-0
410719	Other
410791	Full grains, unsplit
4107190000
410792
4107910000	Full grains, unsplit	5	E-0
4107920000	Grain splits
410799	Other
4107990000	Other	5	E-5
411200	Leather further prepared after tanning or crusting, including parchment-dressed leather, of sheep or lamb, without wool on, whether or not split, other than leather of heading 41.14. Leather further prepared after tanning or crusting, including
4112000000	parchment-dressed leather, of sheep or lamb, without wool on, Of goats or kids Of goats or kids	5 5	E-5 E-8
411310	whether or not split, other than leather of heading 41.14.
4113100000	Of swine		E-0
411320 4113200000	Of swine	5

Page 114 in PDF

4113300000		5	E-8
411330 411390	Of reptiles Other
411410
4113900000	Other Chamois(including combination chamois) leather	5	E-5
4114100000 411420	Chamois(including combination chamois) leather Patent leather and patent laminated leather; metallised leather	5	E-5
4114201000	Patent leather	5	E-0
4114202000	Patent laminated leather	5	E-0
4114203000	Metallised leather	5	E-0
411510	1. Composition leather with a basis of leather or leather fibre, in slabs, sheets or strip, whether or not in
4115100000	rolls 1. Composition leather with a basis of leather or leather fibre, in slabs, sheets or strip, whether or not in rolls	8	E-5
411520	2. Parings and other waste of leather or of composition leather, not suitable for the manufacture of leather articles; leather dust, powder and flour
4115200000
420100	traces,leads,knee pads,muzzles,saddle cloths,saddle bags,dog coats and the like),of any material. Of reptile leather
4201001000		8	E-0
4201009010	Saddles and saddle cloths	8	E-5
4201009020	Traces	8	E-5
4201009030	Leads	8	E-5
4201009040	Muzzles	8	E-0
4201009090	Other	8	E-5
420211	With outer surface of leather,of composition leather or of patent leather
4202111010	Of snake	8	E-0
4202111020	Of lizard	8	E-0
4202111030	Of crocodile	8	E-0
4202111040	Of eels	8	E-0
4202111050	Of kangaroo	8	E-0
4202111090 4202112000	Of composition leather	8
4202113000	Of patent leather	8 8	E-0 E-0
HS code (2002)	Description	Base Rate	Staging Category
420212	With outer surface of plastics or of textile materials
4202121010	Of polyvinylchloride	8	E-8
4202121020	Of polyurethane	8	E-0

4113300000		5	E-8
4202121090	Other	8	E-8
4202122000	Of textile materials	8	E-8
420219	Other
4202191000	Of paper board	8	E-0
4202199000	Other	8	E-8
420221	With outer surface of leather,of composition leather or of patent leather.
4202211010	Of snake	8	E-0
4202211020	Of lizard	8	E-0
4202211030	Of crocodile	8	E-0
4202211040	Of eels	8	E-0
4202211050	Of kangaroo	8	E-0
4202211090	Other	8	E-5
4202212000	Of composition leather	8	E-5
4202213000 420222	Of patent leather	8	E-5
4202221010	With outer surface of plastic sheeting or of textile materials Of polyvinylchloride	8	E-5
4202221020	Of polyurethane	8	E-0
4202221090	Other	8	E-8
4202222000	materials
420229 4202291000	Of paper-board	8	E-0
4202299000	Other	8	E-8
420231	With outer surface of leather,of composition leather or of patent leather
4202311010	Of snake	8	E-0
4202311020	Of lizard	8	E-0
4202311030	Of crocodile	8	E-0
4202311040	Of eels	8	E-0
4202311050	Of kangaroo	8	E-0
4202311090	Other	8	E-8
4202312000	Of composition leather	8	E-5
4202313000	Of patent leather	8	E-0
420232	With outer surface of plastic sheeting or of textile materials		E-8
4202321010	Of polyvinylchloride

Page 115 in PDF

8
4202321020	Of polyurethane	8	E-5
4202321090	Other	8	E-8
4202322000	Of textile materials
420239	Other
4202391000	Of paper board	8	E-0
4202399000	Other	8	E-8
420291	With outer surface of leather,of composition leather or of patent leather
4202911010	Of snake	8	E-0
4202911020	Of lizard	8	E-0
4202911030	Of crocodile	8	E-0
4202911040	Of eels	8	E-0
4202911050	Of kangaroo	8	E-0
4202911090	Other	8	E-5
4202912000
4202913000	Of composition leather Of patent leather	8	E-0
420292	With outer surface of plastic sheeting or of textile materials	8	E-0
4202921010	Of polyvinylchloride	8	E-0
4202921020	Of polyurethane	8	E-0
4202921090	Other	8
4202922000	Of textile materials	8	E-5
420299	Other board		E-5
4202991000	Of paper	8	E-0
4202999000 420310	Other Articles of apparel	8	E-8
HS code (2002)	Description	Base Rate	Staging Category
4203101010	Coats	13	E-5
4203101020	Jackets,blazers and jumpers	13	E-5
4203101050	Vests	13	E-5
4203101060	Pants and trousers	13	E-5
4203101070	Skirts	13	E-5
4203101080	Overalls	13	E-5
4203101090	Other	13	E-5
4203102010	Coats	13	E-5
4203102020	Jackets,blazers and jumpers	13	E-5
4203102050	Vests	13	E-5
4203102060	Pants and trousers	13	E-5
4203102070	Skirts	13	E-5
4203102080	Overalls	13	E-5
4203102090	Other	13	E-5

8
4202321020	Of polyurethane	8	E-5
4203103010	Coats	13	E-5
4203103020	Jackets,blazers and jumpers	13	E-5
4203103050	Vests	13	E-5
4203103060	trousers
4203103070	Skirts Overalls	13 13	E-5 E-5
4203103080	Other	13	E-5
4203103090 4203109010	Coats	13	E-5
4203109020	Jackets,blazers and jumpers	13	E-5
4203109050	Vests	13	E-5
4203109060	Pants and trousers	13	E-5
4203109070	Skirts	13	E-5
4203109080	Overalls	13	E-5
4203109090	Other	13	E-5
420321
4203211000	Baseball glove	13	E-5
4203212000	Golf glove	13	E-8
4203213000	Ski glove	13	E-5
4203214000	Motor cycle glove	13	E-5
4203215000	Batting glove	13	E-5
4203216000	Tennis glove	13	E-5
4203217000	Ice hockey glove	13	E-5
4203219000	Other	13	E-5
420329	Other
4203291000	Working glove	13	E-5
4203292000	Dress glove	13	E-5
4203293000	Driver's glove	13	E-5
4203299000	Other	13	E-5
420330	Belts and bandoliers
4203301010	Of snake	13	E-5
4203301020	Of lizard	13	E-5
4203301030	Of crocodile	13	E-5
4203301040	Of eels	13	E-5
4203301090	Other	13	E-5
4203309000	Other	13	E-5
420340	Other clothing accessories
4203400000	Other clothing accessories	13	E-5
420400	Articles of leather or of composition leather,of a kind used in machinery or mechanical appliances or for other
4204001010	technical uses. For conveyers	8	E-0

8
4202321020	Of polyurethane	8	E-5
4204001020	For motors	8	E-0
4204001090	Other	8	E-0
4204009010	Pickers	8	E-0
4204009090	Other	8	E-0
420500	Other articles of leather or of composition leather.
4205001000	Of leather	8	E-5
4205002000	Of composition leather

Page 116 in PDF

8	E-8
420610	Catgut
HS code (2002)	Description	Base Rate	Staging Category
4206100000	Catgut	8	E-0
420690	Other
4206900000	Other	8	E-0
430110	1. Of mink,whole,with or without head,tail or paws
4301100000	1. Of mink,whole,with or without head,tail or paws 2. Of lamb,the following:	3	E-5
430130	Astrakhan,Broadtail,Caracul,Persian and similar lamb,Indian,Chinese,Mongolian or Ti-betan lamb,whole,with
4301300000	or without head,tail or paws 2. Of lamb,the following: Astrakhan,Broadtail,Caracul,Persian and similar lamb,Indian,Chinese,Mongolian or Ti-betan	3	E-8
430160	3. Of fox,whole,with or without head,tail or paws
4301600000	3. Of fox,whole,with or without head,tail or paws	3
430170 4301700000 430180	4. Of seal,whole,with or without head tail or paws 4. Of seal,whole,with or without head tail or paws 5. Other furskins,whole,with or without head,tail or paws	3	E-0
4301801000	Of chinchila	3	E-0
4301802000
4301803000	Of raccoon	3	E-0
4301804000	Of coyote	3	E-0
4301805000	Of rabbit or hare	3	E-0
4301806000	Of musk-rat	3	E-8
4301809000	Other	3	E-0
430190	6. Heads,tails,paws and other pieces or cuttings,suitable for furriers' use
4301900000	6. Heads,tails,paws and other pieces or cuttings,suitable for furriers' use	3	E-0
430211	Of mink
4302110000	Of mink	5	E-0
430213	Of lamb,the following:Astrakhan,Broadtail,Caracul,Persian and similar lamb,Indian,Chinese,Mongolian or Tibetan lamb
4302130000	Of lamb,the following:Astrakhan,Broadtail,Caracul,Persian and lamb,Indian,Chinese,Mongolian or Tibetan lamb	5	E-8
430219

8	E-8
420610	Catgut
4302191000	Of beaver	5	E-0
4302192000	Of musk-rat	5	E-0
4302193000	Of fox	5	E-0
4302195000	Of chinchila	5	E-0
4302196000	Of opossum	5	E-0
4302197000	Of reccoon	5	E-0
4302198000	Of coyote	5	E-0
4302199010	Of sheep		E-0
4302199090	Other	5
430220	Heads,tails,paws and other pieces or cuttings,not
4302201000	assembled Of mink	5 5	E-0 E-0
4302202000 4302203000	Of rabbit or hare Of beaver	5	E-0
4302204000	Of musk-rat	5	E-0
4302205000	Of fox	5	E-0
4302207000	Of chinchila	5	E-0
4302209010	Of opossum	5	E-0
4302209020 4302209030	Of raccoon coyote	5	E-0
4302209090	Other	5	E-0
430230 4302300000	Whole skins and pieces or cuttings thereof,assembled	5	E-0
430310	Whole skins and pieces or cuttings thereof,assembled Articles of apparel and clothing accessories	5	E-5
4303101100	Of mink	16	E-5
4303101200	Of rabbit or hare	16	E-5
4303101300	Of lamb	16	E-5
4303101400	Of beaver	16	E-5
4303101500 4303101600	Of musk-rat Of fox	16
4303101800	Of chinchila	16	E-5 E-5
HS code (2002)	Description	Base Rate	Staging Category
4303101910	Of opossum	16	E-5
4303101920	Of raccoon	16	E-5
4303101930	Of coyote	16	E-5
4303101990 4303102100	Other	16	E-5
4303102200	Of rabbit or hare	16	E-5
4303102300	Of lamb	16	E-5
4303102400	Of beaver

Page 119 in PDF

For veneering obtained by slicing laminated wood or for other similar laminated wood	8	E-5
4408909110	Rosewood	5	E-5
4408909120	Ebonywood	5	E-5
4408909130	Ash	5	E-5
4408909140	Walnut	5	E-5
4408909190	Other	5	E-5
4408909200	(2) Lignum vitae	5	E-5
4408909310	Aspen	5	E-5
4408909320	Poplar	5	E-5
4408909330	Maple	5	E-5
4408909340	Elm	5	E-5
4408909350	Birch	5	E-5
4408909360	Basswood (4) Paulownia	5	E-5
4408909400		5	E-5
4408909911	Baboen	5	E-5
4408909919 4408909990	Other (b) Other	5 5	E-5 E-5
HS code (2002)	Description	Base Rate	Staging Category
440910	Coniferous
4409100000	Coniferous	8	EXC
440920	Non-coniferous
4409200000	Non-coniferous	8	EXC
441021	Unworked or not further worked than sanded
4410210000	Unworked or not further worked than sanded	8	EXC
441029	Other
4410290000	Other	8	EXC
441031	Unworked or not further worked than sanded
4410310000 441032	Surface-covered with melamine-impregnated paper		EXC
4410320000 441033	Surface-covered with melamine-impregnated paper Surface-covered with decorative laminates of plastics	8	EXC
4410330000	Surface-covered with decorative laminates of plastics	8	E-8
441039	Other
4410390000	Other	8	E-8
441090	Other
441111	Not mechanically worked or surface covered
4410900000	Other	8	EXC
4411110000	Not mechanically worked or surface covered	8	E-8
4411191010	Other Floor	8	EXC
441119	board
4411191090		8	E-8

For veneering obtained by slicing laminated wood or for other similar laminated wood	8	E-5
4411210000	Not mech'anically worked or surface covered	8	EXC
441129	Other
4411291010	Floor board	8	EXC
4411291090	Other	8	EXC
4411299000	Other	8	EXC
441131 4411310000	Not mechanically worked or surface covered Not mechanically worked or surface covered	8	E-8
441139
4411390000	Other	8	E-8
441191	Other
4411910000	Not mechanically worked or surface covered Not mechanically worked or surface covered	8	E-8
441199	Other
4411990000	Other	8	E-8
441213	With at least one outer ply of tropical wood specified in Subheading Note 1 to this Chapter
4412131000		8	E-8
4412132000		8	E-8
4412133000	Of a thickness not more than 6 ㎜ but not less than 4 ㎜	8	E-8
4412135000	Of a thickness less than 15 ㎜ but not less than 12 ㎜
4412136000 441214	Of a thickness not less than 15 ㎜	12	EXC
4412141000	Of a thickness less than 3.2 ㎜	8	E-8
4412142000	Of a thickness less than 4 ㎜ but not less than 3.2 ㎜	8	E-8
4412143000	Of a thickness not more than 6 ㎜ but not less than 4 ㎜	8	E-8
4412144000	Of a thickness less than 12 ㎜ but not less than 6 ㎜	12	EXC
4412145000	Of a thickness less than 15 ㎜ but not less than 12 ㎜	12	EXC
4412146000	㎜	12	EXC
441219	Of a thickness not less than 15 Other
4412191011	Of a thickness less than 6 ㎜	8	E-8
4412191019	Other	12	EXC
4412191091	Of a thickness less than 6	8
4412191099	Other	12	EXC
441222	With at least one ply of tropical wood specified in Subheading Note 1 to this Chapter
4412220000	With at least one ply of tropical wood specified in Subheading Note 1 to this Chapter	12	E-8

For veneering obtained by slicing laminated wood or for other similar laminated wood	8	E-5
441223	Other,containing at least one layer of particle board
HS code (2002)	Description	Base Rate	Staging Category
4412230000	Other,containing at least one layer of particle board	12	E-8
441229	Other
4412291000	Plywood	12	E-8
4412292010	Floor board	12	EXC
4412292090	Other	12	E-8
441292	With at least one ply of tropical wood specified in Subheading Note 1 to this Chapter
4412920000	With at least one ply of tropical wood specified in Subheading Note 1 to this Chapter	12	E-8
441293	Other,containing at least one layer of particle board Other,containing at least one layer of particle board
4412930000		12	E-8
441299	Other
4412991010	With both outer ply of coniferous wood	12	EXC
4412991090	Other	12	E-8
4412992010	Floor board	12	EXC
4412992090	Other	12	E-8
441300	Densified wood,in blocks,plates,strips or profile shapes.	8	E-8
4413000000	Densified wood,in blocks,plates,strips or profile shapes.
441400	Wooden frames for paintings,photographs,mirrors or similar objects.
4414000000	Wooden frames for paintings,photographs,mirrors or similar objects.	8	E-8
441510	Cases,boxes,crates,drums and similar packings; cable- drums
4415100000 441520	Cases,boxes,crates,drums and similar packings; cable-drums Pallets,box pallets and other load boards;pallet collars	8	E-8
4416000000	thereof,of wood, including staves.	8	E-8
441700	Tools,tool bodies,tool handles,broom or brush bodies and handles,of wood; boot or shoe lasts and trees,of wood.
4417000000	Tools,tool bodies,tool handles,broom or brush bodies and handles,of wood; boot or shoe lasts and trees,of wood.
441820	Doors and their frames and thresholds	8

For veneering obtained by slicing laminated wood or for other similar laminated wood	8	E-5
441810	Windows,French-windows and their frames		E-8
4418200000	Doors and their frames and thresholds	8	E-8
4418100000	Windows,French-windows and their frames	8	E-8
441830 4418300000 441840	Parquet panels Parquet panels Shuttering for concrete constructional work	8	E-8
4418400000	work	8 8
441850	Shuttering for concrete constructional Shingles and shakes		E-8
4418500000	Shingles and shakes		E-8
441890 4418901000	Other	8	E-8
4418909000	Other		E-8
441900

Page 120 in PDF

4419001000
4419002010	Of bamboo	8	E-5 E-5
4419002090	Other	8
4419009000	Other	8	E-8
442010	Statuettes and other ornaments,of wood
4420101000	Statuettes	8	E-5
4420109000	Other	8	E-5
442090	Other
4420901000	Wood marquetry and inlaid wood	8	E-5
4420902010	Cigarette caskets or case	8	E-5
4420902020		8	E-5
4420902030 4420902090	Other articles of furniture,not falling within Chapter 94 Other	8 8	E-5 E-5
HS code (2002)	Description	Base Rate	Staging Category
4420909020	Other articles of furniture,not falling within Chapter 94	8	E-5
4420909090	Other	8	E-5
442110 4421100000	Clothes hangers	8	E-5
442190	Other
4421901010	Bobbins	8	E-5
4421901090	Other	8	E-5
4421902000	Match splints; wooden pegs or pins for footwear	8	E-5
4421903000	Toothpick	8	E-5
4421904000	Wood paving blocks	8	E-5
4421905000	Fans and hand screens,nonmechanical; frames and handles therefor and parts of such frames and handles	8	E-5
4421909000		8	E-5
450110	Natural cork,raw or simply prepared Natural cork,raw or simply prepared
4501100000		8	E-5
450190	Other
4501900000	Other	8	E-5
450200	Natural cork,debacked or roughly squared,or in rectangular(including square) blocks,plates,sheets or strip,(including sharp-edged blanks for corks or stoppers).
4502000000	Natural cork,debacked or roughly squared,or in rectangular(including square) blocks,plates,sheets or strip,(including sharp-edged blanks for corks or stoppers).	8	E-5
450310	Corks and stoppers Corks and stoppers
4503100000		8	E-5
450390	Other

4419001000
4503900000 450410	Other Blocks,plates,sheets and strip; tiles of any shape; solid cylinders,including discs Blocks,plates,sheets and strip; tiles of any shape; solid	8	E-5
4504100000 4504900000	Other
450490
460120	1. Mats,matting and screens of vegetable materials.
4601201000	Mats	8	E-5
4601202000	Screens	8	E-0
460191	A. Of vegetable materials
4601911000	(1) Eunjukbaljang(of width less than 35cm)	8	E-0
4601919000	(2) Other	8	E-0
460199	B. Other
4601991000	Articles in sheets plaitied with plastics	8	E-0
4601999000	Other	8	E-0
460210	Of vegetable materials
4602101010	Handbag	8	E-5
4602101020	Basket	8	E-5
4602101030	Trays,dishes,and other similar kitchen or tablewares	8	E-5
4602101090	Other	8	E-5
4602102000	Articles of rattan	8	E-5
4602103000	Articles of rush	8	E-0
4602109000	Other	8	E-5
460290	Other
4602900000	Other Mechanical wood pulp.	8	E-0
470100 4701001000	1. Unbleached 2. Semi-bleached or bleached	0	E-0
4701002000		0	E-0
470200 4702000000	Chemical wood pulp, dissolving
470311	A. Coniferous

Page 121 in PDF

4703110000	A. Coniferous	0	E-0
470319	B. Non-coniferous B. Non-coniferous
4703190000		0	E-0
470321 4703211000
HS code (2002)	Description	Base Rate	Staging Category
4703212000	Bleached	0	E-0
470329	B. Non-coniferous
4703291000	Semi-bleached	0	E-0
4703292000	Bleached	0	E-0
470411	A. Coniferous
4704110000	A. Coniferous	0	E-0
470419	B. Non-coniferous
470421
4704190000	A. Coniferous	0
4704210000	A. Coniferous	0	E-0
470429	Non-coniferous
4704290000	B. Non-coniferous	0	E-0
470500	Wood pulp obtained by a combination of mechanical and chemical pulping processes.
4705000000	Wood pulp obtained by a combination of mechanical and chemical pulping processes.	0	E-0
470610	1. Cotton linters pulp
4706100000	1. Cotton linters pulp	0	E-0
470620	2. Pulps of fibres derived from recovered(waste and
4706200000	scrap)paper or paperboard 2. Pulps of fibres derived from recovered(waste and scrap)paper	2	E-0
470691	or paperboard A. Mechanical
4706911000	(1) Unbleached	0	E-0
4706912000	(2) Semi-bleached or bleached	0	E-0
470692	B. Chemical
4706921000	(1) Unbleached	0	E-0
4706922000	(2) Semi-bleached or bleached	0	E-0
470693	C. Semi-chemical
4706931000	(1) Unbleached	0	E-0
4706932000	(2) Semi-bleached or bleached	0	E-0
470710	1. Unbleached kraft paper or paperboard or corrugated paper or paperboard
4707100000	paper paperboard

4703110000	A. Coniferous	0	E-0
470720	2. Other paper or paperboard made mainly of bleached chemical pulp,not coloured in the mass
4707200000	2. Other paper or paperboard made mainly of bleached chemical pulp,not coloured in the mass 3. Paper or paperboard made mainly of mechanical pulp (for	0	E-0
470730	example,newspapers,journals and similar printed matter)
4707300000	3. Paper or paperboard made mainly of mechanical pulp (for example,newspapers,journals and similar printed matter)	0	E-0
470790	4. Other,including unsorted waste and scrap
4707900000	4. Other,including unsorted waste and scrap	0	E-0
480100	Newsprint,in rolls or sheets.
4801000000	Newsprint,in rolls or sheets.	0	E-0
480210	1. Hand-made paper and paperboard
4802100000	1. Hand-made paper and paperboard
480220 4802200000	2. Paper and paperboard of a kind used as a base for photo- sensitive, heat-sensitive or electro-sensitive paper or paperboard		E-0
480230	3. Carbonising base paper	0
4802300000		0	E-0
480254	A. Weighing less than 40g/ ㎡
480240 4802400000	4. Wallpaper base 4. Wallpaper base	0	E-0
4802541010	(a) Multi-ply paper and paperboard, bleached each layer	0 0	E-0 E-0
4802541090 4802549010	(b) Other (a) Multi-ply paper and paperboard, bleached each	0	E-0
4802549090	layer (b) Other	0	E-0
HS code (2002)	Description	Base Rate	Staging Category
480255	B. Weighing 40g/ ㎡ or more but not more than 150g/ ㎡ , in rolls
4802551010	(a) Multi-ply paper and paperboard, bleached each layer	0	E-0
4802551090	(b) Other	0	E-0
4802559010	(a) Multi-ply paper and paperboard, bleached each layer	0	E-0
4802559090	(b) Other ㎡
480256	C. Weighing 40g/ or more but not more than 150g/ ㎡ , in sheets with one side not exceeding 435mm and the other	0

Page 122 in PDF

E-0
	side not exceeding 297mm in the unfolded state Multi-ply paper and paperboard, bleached each layer
4802561010	(a)	0	E-0
4802561090	(b) Other	0	E-0
4802569010	(a) Multi-ply paper and paperboard, bleached each layer	0	E-0
4802569090	(b) Other D. Other, weighing 40g/ ㎡ or more but not more than 150g/	0	E-0
480257	㎡ (a) Multi-ply paper and paperboard, bleached each layer
4802571010		0	E-0
4802571090	(b) Other	0	E-0
4802579010	(a) Multi-ply paper and paperboard, bleached each layer	0	E-0
4802579090 480258	(b) Other	0	E-0
4802581010	(a) Multi-ply paper and paperboard, bleached each layer	0	E-0
4802581090	(b) Other	0	E-0
4802582010	(a) Multi-ply paper and paperboard, bleached each layer	0	E-0
4802582090	(b) Other	0	E-0
4802589010	(a) Multi-ply paper and paperboard, bleached each layer	0	E-0
4802589090	(b) Other	0	E-0
480261	A. In rolls
4802611010	(a) Multi-ply paper and paperboard, bleached each layer	0	E-0
4802611090	(b) Other	0	E-0
4802619010	(a) Multi-ply paper and paperboard, bleached each layer	0	E-0
4802619090	(b) Other
480262	the other side not exceeding 297mm in the unfolded state
4802621010	(a) Multi-ply paper and paperboard, bleached each layer	0	E-0
4802621090	(b) Other	0	E-0
4802629010	(a) Multi-ply paper and paperboard, bleached each layer	0	E-0
4802629090	(b) Other	0	E-0
480269	C. Other
4802691010	(a) Multi-ply paper and paperboard, bleached each layer	0	E-0
4802691090	(b) Other	0	E-0

E-0
	side not exceeding 297mm in the unfolded state Multi-ply paper and paperboard, bleached each layer
4802699010	(a) Multi-ply paper and paperboard, bleached each layer	0	E-0
4802699090	(b) Other	0	E-0
480300	creped,crinkled,embossed,perforated,surface- coloured,surface-decorated or printed,in rolls or sheets. Toilet or facial tissue stock for household or sanitary purposes	0	E-0
4803001000 4803002000	Cellulose wadding and webs	0	E-0
4803009000	Other	0	E-0
480411
4804110000	Unbleached	0 0	E-0 E-0
480419 4804190000	Other Other
480421 4804210000	Unbleached Unbleached	0	E-0
480429	Other
4804290000	Other	0	E-0
480431 4804311000	A. Unbleached Electric insulating paper and paper board	0	E-0
4804312000	Condenser paper and paperboard	0	E-0
4804313000 4804319000	Wrapping paper and paperboard	0	E-0
HS code (2002)	Description	Base Rate	Staging Category
480439	B. Other
4804391000	(1) Electric insulating paper and paperboard	0	E-0
4804392000	(2) Condenser paper and paperboard	0	E-0
4804393000	(3) Wrapping paper and paperboard	0	E-0
4804399000	(4) Other	0	E-0
480441	Unbleached
4804411000	Electric insulating paper and paperboard	0	E-0
4804419000	Other Bleached uniformly	0	E-0
480442	throughout the mass and of which more than 95% by weight of the total fibre content consists of wood fibres obtained by chemical process Bleached uniformly throughout the mass and of which more than
4804420000	95% by weight of the total fibre content consists of wood fibres	0

Page 123 in PDF

E-0
480449	obtained by chemical process Other
4804490000	Other	0	E-0
480451
4804510000	Unbleached	0	E-0
4804520000	than 95% by weight of the total fibre content consists of wood obtained by a chemical process Bleached uniformly throughout the mass and of which more than 95% by weight of the total fibre content consists of wood	0	E-0
480452	Bleached uniformly throughout the mass and of which more
480459	obtained by a chemical process Other
4804590000	Other	0	E-0
480511	A. Semi-chemical fluting paper paper
4805110000 480512	A. Semi-chemical fluting	0	E-0
4805120000	B. Straw fluting paper B. Straw fluting paper
4805190000	C. Other	0	E-0
480519	C. Other
4805249000	(2) Other	0	E-0
480525	B. Weighing more than 150 g/ ㎡
4805241000		0
4805251000	(1) Multi-ply paper and paperboard, bleached each layer	0	E-0
4805300000	3. Sulphite wrapping paper	0	E-0
4805259000		0
480530	3. Sulphite wrapping paper
480550
480540 4805400000	4. Filter paper and paperboard
4805500000	5. Felt paper and paperboard	0	E-0
4805911000	5. Felt paper and paperboard A. Weighing 150g/ ㎡ or less	0	E-0
480591 4805919010	(1) Multi-ply paper and paperboard, bleached each layer ( 가 ) Condenser paper and paperboard	0	E-0
4805919090	( 나 ) Other	0	E-0
480592	B. Weighing more than 150g/ ㎡ but less than 225g/ ㎡
4805921000	(1) Multi-ply paper and paperboard, bleached each layer	0	E-0
4805929000	(2) Other	0	E-0
480593	C. Weighing 225g/ ㎡ or more
4805931000	(1) Multi-ply paper and paperboard, bleached each layer	0	E-0
4805939000	(2)		E-0
480610	Vegetable parchment

E-0
480449	obtained by chemical process Other
4806100000	Vegetable parchment
480620	Other
4806200000	Greaseproof papers	0
480630	Tracing papers Tracing papers	0	E-0
4806300000 480640	Greaseproof papers Glassine and other glazed transparent or translucent papers	0	E-0
4806401000 4806409000	Glassine paper Other	0 0	E-0 E-0
HS code (2002)	Description	Base Rate	Staging Category
480700	Composite paper and paperboard(made by sticking flat layers of paper or paperboard together with an adhesive),not surface-coated or impregnated,whether or not internally reinforced,in rolls or sheets.
4807000000	Composite paper and paperboard(made by sticking flat layers of paper or paperboard together with an adhesive),not surface- coated or impregnated,whether or not internally reinforced,in rolls or sheets.	0	E-0
480810	Corrugated paper and paperboard,whether or not perforated
4808100000	Corrugated paper and paperboard,whether or not perforated Sack kraft paper,creped or crinkled,whether or not	0	E-0
480820	embossed or perforated
4808200000	Sack kraft paper,creped or crinkled,whether or not embossed or perforated	0	E-0
480830	Other kraft paper,creped or crinkled,whether or not embossed or perforated

Page 124 in PDF

4808300000	Other kraft paper,creped or crinkled,whether or not embossed or perforated
480890	Other	0	E-0
4808900000	Other	0	E-0
4809100000	papers	0	E-0
480920	Carbon or similar copying		E-0
480910
4809201000	Self-copy paper One-ply	0
4809202000	Multi-ply	0	E-0
480990	Other
4809901000	Transfer paper	0	E-0
4809902000	Heat sensitive recording paper	0	E-0
4809903000	Graphic art paper	0	E-0
4809909000	Other
481013 4810131000	In rolls Printing or writing paper and paperboard	0	E-0
4810139000	Other	0	E-0
481014	In sheets with one side not exceeding 435 mmand the other side not exceeding 297 mmin the unfolded state
4810141000	Printing or writing paper and paperboard	0	E-0
4810149000	Other	0	E-0
481019	Other	0
4810191000 4810199000	Printing or writing paper and paperboard Other	0	E-0 E-0
481022	Light-weight coated paper
4810220000	Light-weight coated paper	0	E-0
481029 4810290000	Other Other	0
481031	Bleached uniformly throughout the mass and of which more than 95% by weight of the total fibre content consists of
4810310000	Bleached uniformly throughout the mass and of which more than 95% by weight of the total fibre content consists of wood fibres obtained by a chemical process,and weighing 150g/ ㎡ or less	0	E-0
481032	Bleached uniformly throughout the mass and of which more than 95% by weight of the total fibre content consists of wood fibres obtained by a chemical process,and weighing more than 150g/ ㎡ Bleached uniformly throughout the mass and of which more than
481092	Multi-ply
481039 4810390000	Other	0	E-0
481099 4810991000	Other
4810920000		0	E-0
HS code (2002)	Description	Base Rate	Staging Category
4810992000	Filter paper	0	E-0

4808300000	Other kraft paper,creped or crinkled,whether or not embossed or perforated
4810999000	Other	0	E-0
481110	1. Tarred,bituminised or asphalted paper and paperboard
4811101000	Roofing paper Other	0	E-0
4811109000		0	E-0
481141	Self-adhesive
4811410000	Self-adhesive	0	E-0
481149	Other
4811490000	Other	0	E-0
481151	A. Bleached,weighing more than 150g/ ㎡
4811511000	(1) Weighing more than 150g/ ㎡ but not more than 265g/ ㎡	0	E-0
4811519010	exceeding 15cm in the unfolded state		E-0
4811519090	(b) Other B. Other	0	E-0
481159 4811590000	B. Other	0	E-0
481160	4. Paper and paperboard,coated,impregnated or covered with wax,paraffin wax,stearin,oil or glycerol

Page 125 in PDF

	4. Paper and paperboard,coated,impregnated or covered with wax,paraffin wax,stearin,oil or glycerol
481190	5. Other paper,paperboard,cellulose wadding and webs of cellulose fibres
4811600000		0	E-0
4811901010	Ruled,lined or squard Other	0 0	E-0 E-0
4811901090 4811902010	Cellulose wadding	0	E-0
4811902090	Other
481200 4812000000	Filter blocks,slabs and plates,of paper plup. Filter blocks,slabs and plates,of paper plup.	0	E-0
481310	In the form of booklets or tubes
4813100000	In the form of booklets or tubes	0	E-0
481320	In rolls of a width not exceeding 5cm
4813200000	In rolls of a width not exceeding 5cm
4813900000	Other Other	0	E-0
481390
4814100000 481420	"Ingrain" paper Wallpaper and similar wall coverings,consisting of paper
4814201000	Wall paper	0	E-0
4814202000		0
4814209000	Other	0	E-0
481430	Wallpaper and similar wall coverings,consisting of paper covered,on the face side,with plaiting material,whether or
4814301010 4814301020	Not dyed nor coloured	0	E-0 E-0
4814309000 481490	Other	0
4814900000	Other	0	E-0
4815000000	Floor coverings on a base of paper or of paperboard,whether or not cut to size.	0	E-0
481500	Other Floor coverings on a base of paper or of paperboard,whether or not cut to size.
4816100000	Carbon or similar copying papers	0	E-0
481610	Self-copy paper One ply
481620	Carbon or similar copying papers
4816201000 4816202000	Multi-ply	0 0	E-0
481630 4816300000	Duplicator stencils Duplicator stencils	0	E-0
HS code (2002)	Description	Base Rate	Staging Category
4816901000	Transfer paper	0	E-0
4816902000	Heat sensitive recording	0	E-0

	4. Paper and paperboard,coated,impregnated or covered with wax,paraffin wax,stearin,oil or glycerol
4816903000	paper Graphic art paper
4816909000	Other	0 0	E-0 E-0
481710	Envelopes
4817100000	Envelopes	0	E-0
481720	Letter cards,plain posTVards and correspondence cards
4817200000	Letter cards,plain postcards and correspondence cards	0	E-0
481730	Boxes,pouches,wallets and writing compendiums,of paper or paperboard,containing an assortment of paper stationery
4817300000	Boxes,pouches,wallets and writing compendiums,of paper or	0
481810
4818100000	Toilet paper	0	E-0
481820	Handkerchiefs,cleansing or facial tissues and towels
4818200000	Handkerchiefs,cleansing or facial tissues and towels	0	E-0
481830 4818300000	Tablecloths and serviettes Tablecloths and serviettes	0	E-0
481840	Sanitary towels and tampons,napkins and napkin liners for babies and similar sanitary articles
4818401000	Napkin and napkin liners for babies		E-0
4818409000		0
481850	Articles of apparel and clothing accessories
4818500000 481890	Articles of apparel and clothing accessories Other	0 0	E-0 E-0
4819100000 481920	paperboard Cartons,boxes and cases,of corrugated paper or paperboard Folding cartons,boxes and cases,of non-corrugated paper or paperboard	0	E-0
481910	Cartons,boxes and cases,of corrugated paper or
4819200000	paper or paperboard	0	E-0
481930	Sacks and bags,having a base of a width of
481940	Other sacks and bags,including cones
4819300000		0
4819400000 481950	Other sacks and bags,including cones Other packing containers,including record sleeves		E-0
4819509000 481960	Other Box files,letter trays,storage boxes and similar articles,of a	0	E-0
4819600000	Box files,letter trays,storage boxes and similar articles,of a kind used in offices,shops or the like	0	E-0

	4. Paper and paperboard,coated,impregnated or covered with wax,paraffin wax,stearin,oil or glycerol
4820100000	Registers,account books,note books,order books,receipt	0	E-0
482010	articles

Page 126 in PDF

Exercise-books
482030	Binders(other than book covers),folders and file covers	0 0
482020 4820200000	books,letter pads,memorandum pads,diaries and similar articles		E-0
482040	Manifold business forms and interleaved carbon sets
4820300000
4820500000 482090	Albums for samples or for collections Other	0	E-0
4820400000 482050	Manifold business forms and interleaved carbon sets Albums for samples or for collections
482110	Printed
4820900000		0	E-0
482190 4821900000
4821100000	Printed	0	E-0
482210 4822100000	Other Other	0 0	E-0 E-0
HS code (2002)	Description	Base Rate	Staging Category
482290	Other
4822900000	Other	0	E-0
482312	Self-adhesive
4823120000	Self-adhesive	0	E-0
482319	Other
4823190000	Other	0	E-0
482320	2. Filter-paper and paperboard
4823200000 482340	3. Rolls,sheets and dials,printed for self-recording
4823400000	apparatus 3. Rolls,sheets and dials,printed for self-recording apparatus	0	E-0
482360	4. Trays,dishes,plates,cups and the like,of paper or paperboard
4823600000	4. Trays,dishes,plates,cups and the like,of paper or paperboard	0	E-0
482370	5. Moulded or pressed articles of paper pulp
4823700000	5. Moulded or pressed articles of paper pulp	0	E-0
482390	6. Other
4823901010	Cards punched	0	E-0
4823901090	Other	0	E-0
4823902000	B. Electric insulating paper
4823903020	(2) Of uncoated paper and paperboard of a width exceeding 15cm but not more than 36cm weighing 150g/ ㎡ or less, in rolls, not further worked and processed than as specified in Note 3 to this Chapter	0	E-0
4823903090	(3) Other	0	E-0

Exercise-books
482030	Binders(other than book covers),folders and file covers	0 0
4823905000	(1) Uncoated multi-ply paper and paperboard of a width	0	E-0
4823903010
4823909090 490110 4901101000	bleached, in rolls, not further worked or processed than as specified in Note 3 to this Chapter (2) Other 1. In single sheets,whether or not folded A. Printed in korean	0 0	E-0
4823909010	exceeding 15cm but not more than 36cm, with each layer	0	E-0
4901911000	thereof (1) Printed in korean	0	E-0
4901919000	(2) Other	0	E-0
490199	B. Other
4901991000	(1) Printed in korean
4901999000	Other	0	E-0
490210	1. Appearing at least four times a week
4902101010	Newspapers	0	E-0
4902101090	Other	0	E-0
4902109000	B.	0	E-0
490290	Other 2. Other
4902901010	Journals	0	E-0
4902901090	Other	0	E-0
4902909010
4902909090 490300

Page 127 in PDF

Other	0	E-0
4903000000	Children's picture,drawing or colouring books. Children's picture,drawing or colouring books.	0	E-0
490400	illustrated. Music,printed or in manuscript,whether or not bound or illustrated.	0
490510	Music,printed or in manuscript,whether or not bound or
4904000000			E-0
4905100000	A. In book-form Maps and
490591	hydrographic chart	0
4905911000 4905919000	1. Globes		E-0
490599	Other B. Other	0	E-0
HS code (2002)	Description	Base Rate	Staging Category
4905990000	B. Other	0	E-0
490600	Plans and drawings for architectural,engineering,industrial,commercial,topographic al or similar purposes,being originals drawn by hand; hand- written texts; photographic reproductions on sensitised
4906001000	paper and carbon copies of the foregoing. 1. Plans	0	E-0
4906002000	2. Drawings	0	E-0
4906009000	3. Other Unused postage,revenue or similar stamps of	0	E-0
490700	current or new issue in the country in which they have,or will have,a recognised face value; stamp-impressed paper;banknotes;cheque forms;stock,share or bond certificates and similar documents of title.
4907001000	1. Unused postage stamp	0	E-0
4907002000 4907009000	3. Other	0	E-0
490810	Transfers(decalcomanias),vitrifiable
4908100000		5	E-0
490890	Transfers(decalcomanias),vitrifiable Other
4908901000	Transfers(decalcomanias) for cushion flooring sheet	5	E-0
4908909000	Other	5	E-0
490900	Printed or illustrated posTVards: printed cards bearing personal greetings,messages or announcements,whether or
4909000000	not illustrated,with or without envelopes or trimmings. Printed or illustrated postcards: printed cards bearing personal greetings,messages or announcements,whether or not
491000	Calendars of any kind,printed,including calender blocks.
4910001000	Of paper or paperboard		E-0

Other	0	E-0
4903000000	Children's picture,drawing or colouring books. Children's picture,drawing or colouring books.	0	E-0
4910009000	Other	7	E-0
491110	1. Trade advertising material,commercial catalogues and the like
4911100000	1. Trade advertising material,commercial catalogues and the like		E-0
491191	A. Pictures,designs and photographs
4911911000 4911919000	(2) Other	0 0
491199 4911990000	B. Other B. Other	0	E-0
500100	for reeling. silk(not thrown).
5001000000	Silk-worm cocoons suitable	51% or 5,276/ ㎏	E-8
5002001010	Not more than 20 decitex	8	E-8
500200
5002001020
5002001030	decitex More than 25.56 decitex but not more than 28.89 decitex	51.7% or 17,215/ ㎏ ㎏	E-8
5002001040	More than 28.89 decitex but not more than 36.67 decitex	51.7% or 17,215/ 51.7% or 17,215/ ㎏	E-8 E-8
5002001050	More than 36.67 decitex
5002002000		51.7% or 17,215/ ㎏	E-8
5002009000	Doupion silk	8	E-8
500310	1. Not carded or combed

Page 128 in PDF

5003101000	A. Cocoon waste	2	E-0
5003102000	B. Floss silk	2	E-0
5003103000	C. Bisu	2
5003104000	D. Frison	2	E-0
5003109000	E. Other	2	E-0 E-0
500390	2. Other
5003901000	A. Pegine	2	E-0
5003902000	B. Silk noil(Bourette)	2	E-0
5003909000
500400	Silk yarn(other than yarn spun from silk waste) not put up for retail sale.
5004000000	Silk yarn(other than yarn spun from silk waste) not put up for	8	E-5
500500
HS code (2002)	Description	Base Rate	Staging Category
5005001000	Hand made yarn	8	E-0
5005002000	Yarn spun from silk waste	8	E-5
5005003000	Yarn spun from noil silk	8	E-5
5006001000	sale; silk-worm gut. Silk yarn	8	E-5
5006002000	Hand made yarn	8	E-0
5006003000	Yarn spun from silk waste	8	E-5
5006004000	Yarn spun from noil silk	8	E-0
5006005000	Silk worm gut	8	E-0
500710	Fabrics of noil silk
5007100000	Fabrics of noil silk	13	E-5
500720	Other fabrics,containing 85% or more by weight of silk or of silk waste other than noil silk
5007201000 5007202010	Shibori	13	E-5
5007202020	Satin	13	E-5
5007202030	de chine	13	E-5
5007202090	Other	13	E-5
5007209000	Other	13	E-5
500790	Other fabrics
5007901000	Silk fabrics,grey	13	E-5
5007902000	Silk woven fabrics,mixed with acetate yarn	13	E-5
5007903000	Silk woven fabrics,mixed with other man-made fiber	13	E-5
5007904000	Silk woven fabrics,mixed with wool	13	E-5
5007909000	Other	13	E-5

5003101000	A. Cocoon waste	2	E-0
510111	A. Shorn wool
5101110000	A. Shorn wool	1	E-0
510119	B. Other
5101190000	B. Other	1	E-0
510121	A. Shorn wool
5101210000	A. Shorn wool	1	E-0
510129	B. Other
5101290000	B. Other	1	E-0
510130	3. Carbonised
5101300000	3. Carbonised	1	E-0
510211	A. Of Kashmir (cashmere) goats
5102110000	A. Of Kashmir (cashmere) goats	1	E-0
510219	B. Other
5102190000	B. Other	1	E-0
510220	2. Coarse animal hair
5102200000	2. Coarse animal hair	1	E-0
510310	1. Noils of wool or of fine animal hair
510320	2. Other waste of wool or of fine animal
5103100000
5103200000	hair 2. Other waste of wool or of fine animal hair	1	E-0
510330	3. Waste of coarse animal hair		E-0
5103300000	hair.	1	E-0
510400	Garnetted stock of wool or of fine or coarse animal
5104000000 510510	Garnetted stock of wool or of fine or coarse animal hair.
510521	1. Carded wool
5105100000	1. Carded wool	1	E-0
5105210000	A. Combed wool in fragments B. Other	1	E-0
510529 5105291000	(1) Top of all wool (2) Top of blended wool	1 1	E-5 E-0
5105292000 5105293000	(3) Roving	1
5105299000			E-0
510531	(4) Other A. Of Kashmir (cashmere) goats	1	E-0
5105310000 510539	A. Of Kashmir (cashmere) goats	1	E-0
5105390000	B. Other
HS code (2002)	Description	Base Rate	Staging Category

Page 129 in PDF

510540	Coarse animai hair,carded or combed
5105400000	4. 4. Coarse animai hair,carded or combed	1	E-0
510610	Containing 85% or more by weight of wool
5106101000	Of all wool	8	E-8
5106109000	Other	8	E-8
510620	Containing less than 85% by weight of wool
5106201000	Mixed with polyester fiber	8	E-8
5106202000	Mixed with polyamide fiber	8	E-8
5106203000	Mixed with acrylic fiber	8	E-8
5106204000	fiber
5106209000	Other	8	E-8
510710	Containing 85% or more by weight of wool	8
5107101000	Of all wool		E-8
5107102000	Mixed with synthetic fiber	8	E-8
5107109000	Mixed with other fiber	8	E-8
510720	Containing less than 85% by weight of wool
5107201000	Mixed with polyester fiber,	8	E-8
5107202000	Mixed with polyamide fiber,	8	E-8
5107203000	Mixed with acrylic fiber,	8	E-8
5107204000	Mixed with other synthetic	8
5107209000	Mixed with other fiber	8	E-8
510810	Carded
5108100000	Carded	8	E-8
510820	Combed
5108200000 510910 5109101000	Combed Containing 85% or more by weight of wool or of fine animal hair. Yarn of wool	8 8	E-8
5109109000	Yarn of fine animal hair	8	E-8 E-8
5109901000	Yarn of wool	8	E-8
5109909000		8
510990	Other
5110000000	horsehair yarn),whether or not put up for retail sale. Yarn of coarse animal hair or of horsehair(including gimped	8	E-8
511000	Yarn of coarse animal hair or of horsehair(including gimped
5111111000	wool	13	E-8
511111	Of a weight not exceeding 300g/ ㎡ Of Of fine animal hair
5111112000 511119	Other	13	E-8
5111191000

510540	Coarse animai hair,carded or combed
511120	Other,mixed mainly or solely with man-made filaments
5111192000 5111200000	Other,mixed mainly or solely with man-made filaments	13	E-8
511130 5111300000	Other,mixed mainly or solely with man-made staple fibres Other,mixed mainly or solely with man-made staple fibres	13	E-8
511190	Other Other	13	E-8
5111900000 511211 5112111000	Of a weight not exceeding 200g/ ㎡	13	E-8
511219	Other
5112112000		13	E-8
5112191000	Of wool	13	E-8
5112192000	Of fine animal hair	13	E-8
511220	Other,mixed mainly or solely with man-made filaments
5112200000	Other,mixed mainly or solely with man-made filaments Other,mixed mainly or solely with man-made staple fibres	13	E-8
511230	Other,mixed mainly or solely with man-made staple fibres
5112300000 511290	Other	13	E-8
5113000000	Woven fabrics of coarse animal hair or of horsehair.
5112900000 511300	Other Woven fabrics of coarse animal hair or of horsehair. combed.	13	E-8
520100	Cotton,not carded or	13	E-8
HS code (2002)	Description	Base Rate	Staging Category
5201001000	Seed cotton	1	E-0
5201009010	Less thsn 23.2 ㎜ (7/8 inch) of fibre-length	1	E-0
5201009020 5201009030	Not less than 25.4 ㎜ (1 inch),but less than 28.5 ㎜ (11/8 inch) of fibre-length.	1	E-0
5201009050		1	E-0
5201009060 520210	Not less than 34.9 ㎜ (1-3/8 inch) of fiber-length 1. Yarn waste (including thread waste)	1	E-0
5202100000	1. Yarn waste (including thread waste)	1	E-0
520291	A. Garnetted stock stock
5202910000	A. Garnetted B. Other	1	E-0
520299
5202990000 520300	B. Other Cotton,carded or combed.	1	E-0

510540	Coarse animai hair,carded or combed
5203000000	Cotton,carded or combed.	1	E-0
520411	Containing 85% or more by weight of cotton Containing 85% or more by weight of cotton
5204110000		8	SEN
520419	Other
5204190000	Other	8	SEN
5204200000 520511	Put up for retail sale Measuring 714.29 decitex or more(not exceeding 14 metric number)	8	E-8
5205111000	Unbleached or not mercerized	8	SEN
5205119000

Page 130 in PDF

	SEN
5205121000	Unbleached or not	8	E-8
5205129000	Other decitex but	8	SEN
5205131000 5205139000	Unbleached or not mercerized Other	8 8	E-8 SEN
520513	not less than 192.31 43 metric number but not exceeding 52
5205149000	Other number)	8	SEN
520515	Measuring less than 125 decitex (exceeding 80 metric
5205151000	Unbleached or not mercerized	8	SEN
5205159000	Other	8	SEN
520521	Measuring 714.29 decitex or more(not exceeding 14 metric number)
5205211000	Unbleached or not mercerized		SEN
5205219000	Other Measuring less than 714.29 decitex but not less than 232.56 decitex(exceeding 14 metric number but not exceeding 43
520522		8 8	SEN
5205221000	metric number) Unbleached or not	8	EXC
5205229000 520523	mercerized Other	8	SEN
5205231000	Other Measuring less than 192.31 decitex but not less than 125	8	EXC SEN
5205239000
5205241000
520524		8
HS code (2002)	Description	Base Rate	Staging Category
5205249000	Other less than 125	8	SEN
520526	Measuring decitex but not less than 106.38 decitex(exceeding 80 metric number but not exceeding 94 metric number)
5205261000	Unbleached or not mercerized	8	EXC
5205269000	Other	8	SEN
520527	Measuring less than 106.38 decitex but not less than 83.33 decitex(exceeding 94 metric number but not exceeding 120 metric number)
5205271000	Unbleached or not mercerized	8	EXC
5205279000	Other	8	SEN
520528	Measuring less than 83.33 decitex(exceeding 120metric number)
5205281000	Unbleached or not mercerized	8	SEN
5205289000	Other		SEN
520531		8
5205311000 5205319000	Unbleached or not mercerized Other	8 8	SEN

	SEN
5205121000	Unbleached or not	8	E-8
5205321000		8
520532
5205329000	Other	8	SEN
520533	Measuring per single yarn less than 232.56 decitex but not less than 192.31 decitex(exceeding 43 metric number but not exceeding 52 metric number per single yarn)
5205331000	Unbleached or not mercerized	8	E-8
5205339000	Other Measuring	8	SEN
520534	per single yarn less than 191.31 decitex but not less than 125 decitex(exceeding 52 metric number but not exceeding 80 metric number per single yarn)
5205341000	Unbleached or not mercerized	8	SEN
5205349000	Other		SEN
5205351000	yarn) Unbleached or not mercerized	8
5205359000	Other
520535	Measuring per single yarn less than 125 decitex(exceeding 80 metric number per single
520541	Measuring per single yarn 714.29 decitex or more (not exceeding 14 metric number per single yarn)		SEN
5205411000		8	SEN
5205419000			SEN
520542	not less than 232.56 decitex(exceeding 14 metric number but not exceeding 43 metric number per single yarn)
5205431000			SEN
5205429000	Measuring per single	8	SEN
520543			SEN
5205439000 520544	Other Measuring per single yarn less than 192.31 decitex but not less than 125 decitex(exceeding 52 metric number but not	8

Page 131 in PDF

Other Measuring per single yarn less than 125 decitex but not less
	exceeding 94 metric number per single yarn) Unbleached or not mercerized	8 8	SEN SEN
5205441000	exceeding 80 metric number per single yarn) Unbleached or not mercerized	8	E-8
5205449000		8	SEN
520546	than 106.38 decitex(exceeding 80 metric number but not
5205461000
5205469000	Other
520547	Measuring per single yarn less than 106.38 decitex but not less than 83.33 decitex(exceeding 94 metric number but not exceeding 120 metric number per single yarn)
HS code (2002)	Description	Base Rate	Staging Category
5205471000	Unbleached or not mercerized	8	E-8
5205479000	Other	8	SEN
520548	Measuring per single yarn less than 83.33 decitex(exceeding 120 metric number per single yarn)
5205481000	Unbleached or not mercerized	8	E-8
5205489000	Other	8	SEN
520611	Measuring 714.29 decitex or more(not exceeding 14 metric number)
5206111000	Unbleached or not mercerized	8	SEN
5206119000	Other	8	SEN
520612	Measuring less than 714.29 decitex but not less than 232.56 decitex (exceeding 14 metric number but not exceeding 43
5206121000	Unbleached or not mercerized	8	SEN
5206129000	Other	8	SEN
520613	Measuring less than 232.56 decitex but not less than 192.31 decitex (exceeding 43 metric number but not exceeding 52 metric number)
5206131000	Unbleached or not mercerized	8	SEN
5206139000	Other	8	SEN
520614	Measuring less than 192.31 decitex but not less than 125 decitex (exceeding 52 metric number but not exceeding 80 metric number)
5206141000	Unbleached or not mercerized	8	SEN
5206149000	Other	8	SEN
520615	Measuring less than 125 decitex(exceeding 80 metric number)
5206159000	Other	8	SEN
5206151000	Unbleached or not mercerized

Other Measuring per single yarn less than 125 decitex but not less
	exceeding 94 metric number per single yarn) Unbleached or not mercerized	8 8	SEN SEN
520621	metric
5206211000	Unbleached or not mercerized	8	SEN
5206219000	Other	8	SEN
520622	Measuring less than 714.29 decitex but not less than 232.56 decitex (exceeding 14 metric number but not exceeding 43 metric number)
5206221000	Unbleached or not mercerized	8	SEN
5206229000	Other	8	SEN
520623	Measuring less than 232.56 decitex but not less than 192.31 decitex (exceeding 43 metric number but not exceeding 52 metric number)
5206231000	Unbleached or not mercerized	8	SEN
5206239000	Other Measuring less than 192.31 decitex but not less than 125	8	SEN
520624	decitex (exceeding 52 metric number not exceeding 80
5206241000	metric number) Unbleached or not mercerized	8	SEN
5206249000	Other	8	SEN
520625	Measuring less than 125 decitex(exceeding 80 metric number)
5206251000	Unbleached or not mercerized	8	SEN
5206259000	Other	8	SEN
520631	exceeding 14 metric number per single yarn) Unbleached or not mercerized
5206319000	Other
5206311000		8	SEN
520632	not	8	SEN
5206321000	exceeding 43 metric number per single yarn) Unbleached or not mercerized		SEN
5206329000	Other	8
5206331000	Unbleached or not mercerized	8	SEN
520633			SEN
HS code (2002)	Description	Base Rate	Staging Category
5206339000	Other per single yarn less than	8	SEN
520634	Measuring 192.31 decitex but not less than 125 decitex(exceeding 52 metric number but not exceeding 80 metric number per single yarn)

Page 132 in PDF

5206341000	Unbleached or not mercerized	8	SEN
5206349000	Other	8	SEN
520635	Measuring per single yarn less than 125 decitex(exceeding 80 metric number per single yarn)
5206351000	Unbleached or not mercerized Other	8	SEN
5206359000		8	SEN
520641	Measuring per single yarn 714.29 decitex or more(not exceeding 14 metric number per single yarn)
5206411000	Unbleached or not mercerized	8
5206419000	Other	8	SEN
520642	but not less than 232.56 decitex(exceeding 14 metric number but not exceeding 43 metric number per single yarn)		SEN
	Measuring per single yarn less than 714.29 decitex
	Unbleached or not mercerized Other	8	SEN
5206421000
5206429000		8	SEN
520643	Measuring per single yarn less than 232.56 decitex but not less than 192.31 decitex(exceeding 43 metric number but not exceeding 52 metric number per single yarn)
5206431000	Unbleached or not mercerized	8	SEN
5206439000	Other	8	SEN
520644	Measuring per single yarn less than 192.31 decitex but not less than 125 decitex(exceeding 52 metric number but not exceeding 80 metric number per single yarn)
5206441000	Unbleached or not mercerized	8
5206449000	Other	8 8	SEN E-8
520645	Measuring per single yarn less than 125 decitex(exceeding 80 metric number per single yarn)
5206451000	Unbleached or not mercerized	8	SEN
5206459000	Other

Page 133 in PDF

	SEN
520710	Containing 85% or more by weight of cotton
5207101000	Other	8 8	SEN
520790
5207901000	Unbleached or not
5207909000	Other
5207109000	Unbleached or not mercerized		E-8
520812	Plain weave,weighing more than 100 g/ ㎡ Plain weave,weighing more than 100 g/ ㎡
520811	Plain weave,weighing not more than 100 g/ ㎡
5208110000	Plain weave,weighing not more than 100 g/ ㎡	10	E-5
5208120000		10	E-5
520813 5208130000	3-thread or 4-thread twill,including cross twill 3-thread or 4-thread twill,including cross twill	10	E-5
520819 5208190000	Other fabrics Other fabrics	10	E-5
520821 5208210000	Plain weave,weighing not more than 100 g/ ㎡ Plain weave,weighing not more than 100 g/ ㎡	10	E-5
520822 5208220000 520823 5208230000 520829 5208290000 520831 5208310000 520832 5208320000 520833 5208330000 520839 5208390000 520841	Plain weave,weighing more than 100 g/ ㎡ Plain weave,weighing more than 100 g/ ㎡ 3-thread or 4-thread twill,including cross twill 3-thread or 4-thread twill,including cross twill Other fabrics Other fabrics Plain weave,weighing not more than 100 g/ ㎡ Plain weave,weighing not more than 100 g/ ㎡ Plain weave,weighing more than 100 g/ ㎡ Plain weave,weighing more than 100 g/ ㎡ 3-thread or 4-thread twill,including cross twill 3-thread or 4-thread twill,including cross twill Other fabrics Other fabrics Plain weave,weighing not more than 100 g/ ㎡	10 10 10 10 10 10 10	E-5 E-5 E-5 E-5 E-5 E-5 E-5
HS code (2002)	Description	Base Rate	Staging Category
5208410000	Plain weave,weighing not more than 100 g/ ㎡	10	E-5
520842	Plain weave,weighing more than 100 g/ ㎡
5208420000	Plain weave,weighing more than 100 g/ ㎡	10	E-8
520843	3-thread or 4-thread twill,including cross twill
5208430000	3-thread or 4-thread twill,including cross twill	10	E-5

	SEN
520710	Containing 85% or more by weight of cotton
520849	Other fabrics
5208490000	Other fabrics
520851	Plain weave,weighing not more than 100 g/ ㎡
5208510000
520852	Plain weave,weighing more than 100 g/ ㎡
5208520000	Plain weave,weighing more than 100 g/ ㎡	10	E-5
520853	3-thread or 4-thread twill,including cross twill 3-thread or 4-thread twill,including cross twill
5208530000		10	E-5
520859	Other fabrics
5208590000	Other fabrics Plain weave	10 10	E-5 E-5
520911

Page 134 in PDF

Plain weave
5209110000
520912	3-thread or 4-thread twill,including cross twill
5209120000	3-thread or 4-thread twill,including cross twill	10	E-5
520919	Other fabrics
5209190000	Other fabrics	10	E-5
520921	Plain weave
5209210000	Plain weave	10	E-5
520922	3-thread or 4-thread twill,including cross twill 4-thread twill,including cross twill
5209220000	3-thread or	10	E-5
520929 5209290000	Other fabrics	10	E-5
520931 5209310000	Other fabrics Plain weave Plain weave
520932	3-thread or 4-thread twill,including cross twill
5209320000 520939		10	E-5
5209390000	Other fabrics
520941
5209410000 520942 5209420000 520943	Plain weave Denim Denim twill	10 10	E-5 E-5
520949 5209490000	Other fabrics
520951	Plain weave
5209430000	Other fabrics	10	E-5
520952	3-thread or 4-thread twill,including cross twill
5209510000	Plain weave		E-5
5209520000
520959 5209590000 521011	3-thread or 4-thread Other fabrics	10 10	E-5 E-5
521012	Plain weave twill,including cross twill	10
5210110000			E-5
5210120000	Other fabrics
521019 5210190000	3-thread or 4-thread Other fabrics Other fabrics	10	E-5 E-5
521021	3-thread or 4-thread twill,including cross twill
5210210000	Plain weave
521022
5210220000 521029	Plain weave 3-thread or 4-thread twill,including cross twill Other fabrics	10	E-5
521032	Plain weave	10	E-5
5210290000 521031	Other fabrics Plain weave	10	E-5
5210310000

Plain weave
5209110000
HS code (2002)	Description	Base Rate	Staging Category
5210320000	3-thread or 4-thread twill,including cross twill	10	E-5
521039	Other fabrics
5210390000	Other fabrics	10	E-5
521041	Plain weave
5210410000	Plain weave	10	E-5
521042	3-thread or 4-thread twill,including cross twill
5210420000	3-thread or 4-thread twill,including cross twill	10
521049	Other fabrics
5210490000	Other fabrics	10	E-5
521051	Plain weave
5210510000	Plain weave	10	E-5
521052	3-thread or 4-thread twill,including cross twill
5210520000	3-thread or 4-thread twill,including cross twill	10	E-5
521059	Other fabrics
5210590000	Other fabrics Plain weave	10	E-5 E-5
521111	Plain weave	10
5211110000
521112	3-thread or 4-thread twill,including cross twill
5211120000	3-thread or 4-thread twill,including cross twill	10	E-5
521119	Other fabrics
5211190000	Other fabrics	10	E-5
521121	Plain weave
5211210000	Plain weave	10	E-5
521122 5211220000	3-thread or 4-thread twill,including cross twill 3-thread or 4-thread twill,including cross twill	10
521129 5211290000	Other fabrics Other fabrics	10
521131 5211310000	Plain weave
5211320000	3-thread or	10	E-5 E-5
521132	4-thread twill,including cross twill 3-thread or 4-thread twill,including cross twill
521139	Other fabrics fabrics
521141	Plain weave
5211390000	Other	10	E-5
5211410000 521142	Plain weave Denim

Plain weave
5209110000
521143	Other fabrics of 3-thread or 4-thread twill,including cross twill
5211430000	Other fabrics of 3-thread or 4-thread twill,including cross twill Other fabrics		E-5
521149

Page 135 in PDF

521151	Plain weave
5211490000 5211510000	Plain weave	10	E-5
521152 5211520000	3-thread or 4-thread twill,including cross twill
5211590000	or 4-thread	10	E-5
521159
521211 5212110000	Other fabrics Unbleached	10	E-5
521212		10	E-5
521213	Other fabrics Unbleached Bleached	10	E-5
5212120000	Bleached
5212130000		10	E-5
521214	Of yarns of different colours
5212140000	Dyed colours	10	E-5
521215 5212150000	Printed
521221	Unbleached Unbleached	10
5212210000 521222	Printed	10	E-5 E-5
5212220000 521223	Bleached Bleached Dyed	10	E-5
HS code (2002)	Description	Base Rate	Staging Category
5212230000	Dyed	10	E-5
521224	Of yarns of different colours
5212240000	Of yarns of different colours	10	E-5
521225	Printed
5212250000	Printed	10	E-5
530110	1. Flax,raw or retted
5301100000	1. Flax,raw or	2	E-0
530121	A. Broken or scutched
5301210000
530129	A. Broken or scutched	2	E-0
5301290000	B. Other	2	E-0
530130	3. Flax tow and waste
5301301000	Flax tow	2	E-0
5301302000	Flax waste	2	E-0
530210	1. True hemp,raw or retted
5302100000	1. True hemp,raw or retted	2	E-0
530290	2. Other
5302901000	A. True hemp,broken,scutched,hackled or otherwise spun.	2	E-0
5302902010	processed,but not Tow of true hemp	2	E-0
5302902020	Waste of true hemp	2	E-0

521151	Plain weave
530310	1. Jute and other textile bast fibres, raw or retted
5303101000	A. Jute	2	E-0
5303102000	B. Other textile bast fibres	2	E-0
530390	2. Other
5303901010	(1) Jute	2	E-0
5303901090	(2) Other textile bast fibres	2	E-0
5303909010	Tow and waste of jute	2	E-0
5303909090	Tow and waste of other taxtile bast fibres	2	E-0
530410	1. Sisal and other textile fibers of the genus Agave, raw
5304101000	Sisal	2	E-0
5304109000	Other	2	E-0
530490	2. Other
5304901010	Sisal	2	E-0
5304901090	Other	2	E-0
5304909010	Tow and waste of sisal	2	E-0
5304909090	Other	2	E-0
530511	A. Raw
5305110000	A. Raw	2	E-0
530519	B. Other
5305190000	B. Other	2	E-0
530521	A. Raw
5305210000	A. Raw	2	E-0
530529	B. Other
5305290000	B. Other	2	E-0
530590	3. Other:
5305901000	A. Raw	2	E-0
5305909000	B. Other	2	E-0
530610	Single
5306101000	Of all flax	8	E-5
5306102000 530620	Of mixed or cabled	8	E-0
5306201000	Of all flax
5306202000	Multiple(folded)
530710	Single	8	E-0
5307101000	Of jute	8	E-5
5307109000 530720	Other Multiple(folded) of cabled	8	E-0
5307201000	Of jute	8	E-5
5307209000	Other	8	E-0
530810	Coir yarn

521151	Plain weave
5308100000	Coir yarn	8	E-0
530820	True hemp yarn
HS code (2002)	Description	Base Rate	Staging Category
5308200000	True hemp yarn	8	E-0
530890	Other
5308901000	Ramie yarn	8	E-0
5308909000	Other	8	E-0
530911	Unbleached or bleached
5309110000	Unbleached or bleached	8	E-0
530919	Other
5309190000	Other	8	E-5
530921	Unbleached or bleached
5309210000	Unbleached or bleached	8	E-5
530929	Other
5309290000	Other	8	E-5
531010	Unbleached
5310101000	Jute fabrics	8	E-5
5310109000	Other	8	E-0
531090	Other
5310901000	Jute fabrics	8	E-5
5310909000
531100	Woven fabrics of other vegetable textile fibres; woven fabrics of paper yarn.
5311001000	Of ramie

Page 136 in PDF

8	E-0
5311002000	Of true hemp	8	E-0
5311003000	Of paper yarn	8	E-0
5311009000	Other	8	E-0
540110	Of synthetic filaments
5401101000	Of nylon or other polyamides	8	E-5
5401102000	Of polyesters	8	E-0
5401103000	Of acrylic polymers	8	E-0
5401109000	Other	8	E-5
540120	Of artifical filaments
5401201000	Of viscose rayon	8	E-0
5401202000	Of cellulose acetate	8	E-0
5401209000	Other	8	E-0
540210	High tenacity yarn of nylon or other polymides. polymides.
5402100000	High tenacity yarn of nylon or other	8	E-0
540220	High tenacity yarn of polyesters
5402200000	High tenacity yarn of polyesters Of nylon or other polyamides,measuring	8	E-5
540231	per single yarn not more than 50 tex
5402310000	Of nylon or other polyamides,measuring per single yarn not more than 50 tex	8	E-0
540232	Of nylon or other polyamides,measuring per single yarn more than 50 tex
5402320000	Of nylon or other polyamides,measuring per single yarn more than 50 tex	8	E-5
540233	Of polyesters
5402330000	Of polyesters	8	E-5
540241	Of nylon or other polyamides
540239 5402390000	Other Other	8	E-0
5402410000	Of nylon or other polyamides	8	E-0
540242	Of polyesters,partially oriented
5402420000 540243	Of polyesters,partially oriented Of polyesters,other	8	E-5
5402430000			E-5
540249	Other
5402491000 5402492000	Of acrylic polymers Of polypropylene	8 8	E-5 E-0
5402499000	Other	8
540251	Of nylon or other polyamides
5402510000	Of nylon or other polyamides	8	E-0
540252 5402520000	Of polyesters Of polyesters	8	E-0

8	E-0
5311002000	Of true hemp	8	E-0
HS code (2002)	Description	Base Rate	Staging Category
540259	Other
5402591000	Of acrylic polymers	8	E-0
5402599000	Other	8	E-5
540261	Of nylon or other polyamides
5402610000	Of nylon or other polyamides	8	E-0
540262	Of polyesters
5402620000	Of polyesters	8	E-0
540269	Other
5402691000	Of acrylic polymers	8	E-0
5402692000	Of polyvinyl alcohol
5402699000 540310	Other	8	E-0
5403100000	High tenacity yarn of viscose rayon High tenacity yarn of viscose rayon	8	E-0
540320	Textured yarn
5403201000	Of viscose rayon	8	E-5
5403202000	Of cellulose acetate	8	E-0
5403209000		8	E-0
540331	Of viscose rayon,untwisted or with a twist not exceeding 120 turns per metre
5403310000	Of viscose rayon,untwisted or with a twist not exceeding 120 turns per metre	8	E-5
540332	Of viscose rayon,with a twist exceeding 120 turns per metre per metre
5403320000	Of viscose rayon,with a twist exceeding 120 turns	8	E-0
540333	Of cellulose acetate Of cellulose acetate
5403330000		8	E-0
540339	Other Other	8	E-0
5403390000 540341	Of viscose rayon
5403410000
540342	Of cellulose acetate
5403420000	Of cellulose acetate	8	E-0
540349	Other
5403490000	Other	8	E-0
540410	Monofilament
5404101000	Of nylon or other polyamides	8	E-5
5404102000	Of polyurethane	8	E-0
5404103000	Of polyvinyl alcohol	8	E-0
5404109000	Other	8	E-0

Page 137 in PDF

540490	Other
5404901000	of strip	8	E-0
5404909000	Other	8	E-0
540500	Artificial monofilament of 67 decitex or more and of which no cross-sectional dimension exceeds 1 ㎜ ; strip and the like(for example,artificial straw) of artificial textile materials
5405001000	of an apparent width not exceeding 5 ㎜ . Monofilament	8	E-0
5405009000	Other	8	E-0
540610	Synthetic filament yarn
5406101010	Of nylon or other polyamides
5406101020
5406101090	Other	8	E-0
5406102010	Of nylon or other polyamides	8	E-0
5406102020	Of polyesters	8	E-0
5406102090	Other	8	E-0
540620	Artificial filament yarn
5406201000	Textured	8	E-0
5406202000	Non-textured	8	E-0
540710	Woven fabrics obtained from high tenacity yarn of nylon or
5407101000	other polyamides or of polyesters Of nylon or other polyamides	8	E-5
5407102000	Of polyesters	8	E-0
5407200000	Woven fabrics obtained from strip or the like	8
HS code (2002)	Description	Base Rate	Staging Category
540730	Fabrics specified in note 9 to section ⅩⅠ
5407300000	Fabrics specified in note 9 to section ⅩⅠ	8	E-0
540741	Unbleached or bleached
5407410000	Unbleached or bleached	8	E-0
540742	Dyed
5407420000	Dyed	8	E-5
540743	Of yarns of different colours
540744	Printed
5407430000		8
5407440000	Printed	8	E-0
540751	Unbleached or bleached
5407510000	Unbleached or bleached	8	E-5
540752	Dyed
5407520000	Dyed	8	E-5
540753	Of yarns of different colours

540490	Other
5407530000	Of yarns of different colours	8	E-0
540754	Printed
5407540000	Printed	8	E-0
540761	Containing 85 ％ or more by weight of non-textured polyester filaments
5407611000	Unbleached or bleached	8	E-5
5407612000	Dyed	8	E-5
5407613000	Of yarns of different colours	8	E-0
5407614000	Printed	8	E-5
540769	Other
5407691000	Unbleached or bleached	8	E-0
5407692000	Dyed	8	E-0
5407693000	Of yarns of different colours	8	E-0
5407694000	Printed	8	E-5
540771	Unbleached or bleached
5407711000	Of acrylic polymers	8	E-0
5407719000	Other	8	E-0
540772	Dyed
5407721000	Of acrylic polymers	8	E-0
5407729000	Other	8	E-0
540773	Of yarns of different colours
5407731000	Of acrylic polymers	8	E-0
5407739000	Other	8	E-5
540774	Printed
5407741000	Of acrylic polymers	8	E-0
5407749000	Other	8	E-0
540781	Unbleached or bleached
5407811000	Of nylon or other polyamides	8	E-0
5407812000	Of polyesters	8	E-0
5407813000	Of acrylic polymers	8	E-0
5407819000	Other	8	E-0
540782	Dyed
5407821000	Of nylon or other polyamides	8	E-0
5407822000	Of polyesters	8	E-0
5407823000	Of acrylic polymers	8	E-0
5407829000	Other	8	E-0
540783	Of yarn of different colours
5407831000	Of nylon or other polyamides	8	E-0
5407832000	Of polyesters	8	E-0

540490	Other
5407833000	Of acrylic polymers	8	E-0
5407839000	Other	8	E-0
540784	Printed
5407841000	Of nylon or other polyamides	8	E-0
5407842000	Of polyesters	8	E-0
5407843000	Of acrylic polymers	8	E-0
5407849000 540791	Other Unbleached or bleached	8	E-0
5407911000	Of nylon or other polyamides	8	E-0
HS code (2002)	Description	Base Rate	Staging Category
5407912000

Page 138 in PDF

Of polyesters	8	E-0
5407913000	Of acrylic polymers	8	E-0
5407919000		8	E-0
540792	Dyed
5407921000	Of nylon or other polyamides	8	E-0
5407922000	Of polyesters	8	E-5
5407923000	Of acrylic polymers	8	E-0
5407929000	Other	8	E-5
540793	Of yarns of different colours
5407931000	Of nylon or other polyamides	8	E-0
5407932000	Of polyesters	8	E-0
5407933000	Of acrylic polymers	8	E-0
5407939000	Other	8	E-0
540794	Printed
5407941000	Of nylon or other polyamides	8	E-0
5407942000	Of polyesters	8	E-0
5407943000	Of acrylic polymers	8	E-0
5407949000	Other	8	E-0
540810	Woven fabrics obtained from high tenacity yarn of viscose rayon
5408100000	Woven fabrics obtained from high tenacity yarn of viscose rayon	8	E-0
540821	Unbleached or bleached. bleached.
5408210000	Unbleached or	8	E-0
540822	Dyed
5408220000	Dyed	8	E-5
540823	Of yarns of different colours
5408230000	Of yarns of different colours	8	E-0
540831	Unbleached
5408240000	Printed	8	E-0
5408310000	Unbleached or bleached	8	E-0
540832	Dyed
5408320000	Dyed	8	E-5
540833	Of yarns of different colours
5408330000	Of yarns of different colours	8
540834	Printed	8	E-5
5408340000	Printed		E-5
5501100000	Of nylon or other polyamides
550110	Of nylon or other polyamides	8	E-0
550120	Of polyesters
5501200000	Of polyesters Acrylic or modacrylic	8 8	E-0

Of polyesters	8	E-0
5407913000	Of acrylic polymers	8	E-0
550130
5501301000	Acrylic		E-0
5501302000	Modacrylic	8	E-0
550190	Other
5501900000	Other	8	E-0
550200	Artificial filament tow.
5502001000	Of viscose rayon	7.5	E-0
5502002010	Less than 44,000 decitex	7.5	E-0
5502002020	Not less than 44,000 decitex	7.5	E-0
5502009000	Other	7.5	E-0
550310	Of nylon or other polyamides
5503101000	Of special section face	8	E-0
5503109000	Other	8	E-0
550320	Of polyesters
5503201000	Of special scetion face	8	E-5
5503209000	Other	8	E-5
550330	Acrylic or modacrylic
5503301010	Of special scetion face	8	E-0
5503301020	Of conjugated section face	8	E-0
5503301090	Other	8	E-0
5503302010	Of special section face	8
5503302020	Of conjugated section face	8	E-0 E-0
HS code (2002)	Description	Base Rate	Staging Category
5503302090	Other	8	E-0
550340	Of polypropylene
5503400000	Of polypropylene	8	E-0
550390	Other
5503900000	Other	8	E-0
550410	1. Of viscose rayon
5504101000	Of special section face	4	E-0
5504102000	Of polynosic section face	4	E-0
5504109000	Other	4	E-0
550490	2. Other
5504901000	A. Of cellulose acetate	8	E-0
5504902000	B. Of lyocell	4	E-0
5504909000	C. Other
550510	Of synthetic fibres
5505100000	Of synthetic fibres	2	E-0
550520	Of artificial fibres
5505200000	Of artificial fibres	2	E-0

Of polyesters	8	E-0
5407913000	Of acrylic polymers	8	E-0
550610	Of nylon or other polyamides
5506101000	Of special section face	8	E-0
5506109000	Other	8	E-0
550620	Of polyesters
5506201000	Of special section face	8	E-0
5506209000	Other	8	E-0
550630	Acrylic or modacrylic
5506301010	Of special section face	8	E-0
5506301020	Of conjugated section face	8	E-0
5506301090	Other	8	E-0
5506302010	Of special section face	8	E-0
5506302020	Of conjugated section face	8	E-0
5506302090		8	E-0
550690	Other Other
5506900000	Other	8	E-0
550700	Artificial staple fibres,carded,combed or otherwise
5507001010	Of special section face	8	E-0
5507001020	Of polynosic section face	8	E-0
5507001090	Other	8	E-0
5507002000	Of cellulose acetate	8	E-0
5507009000	Other	8	E-0
550810	Of synthetic staple fibres
5508101000	Of nylon or other polyamides	8	E-0
5508102000	Of polyesters	8	E-0
5508103000	Acrylic or modacrylic	8	E-0
5508109000	Other	8	E-5
550820	Of artificial staple fibres
5508201000	Of viscose rayon	8	E-0
5508202000	Of cellulose acetate	8	E-0
5508209000	Other	8	E-0
550911	Single yarn
5509111000	High tenacity yarn

Page 139 in PDF

8	E-0
5509119000	Other	8	E-0
550912	Multiple(folded) or cabled yarn
5509121000	High tanacity yarn	8	E-0
5509129000	Other	8	E-0
550921	Single yarn
5509211000	High tenacity yarn	8	E-5
5509219000	Other		E-0
550922	Multiple(folded) or cabled yarn	8
5509221000	yarn
5509229000	Other	8
5509311000	Single yarn	8
550931	Acrylic		E-0
5509312000	Modacrylic	8	E-5 E-0
HS code (2002)	Description	Base Rate	Staging Category
550932	Multiple(folded) or cabled yarn
5509321000	Acrylic	8	E-0
5509322000	Modacrylic	8	E-0
550941	Single yarn
5509410000	Single yarn	8	E-0
550942	Multiple(folded) or cabled yarn
5509420000	Multiple(folded) or cabled yarn	8	E-5
550951	Mixed mainly or solely with artificial staple fibres
550952	Mixed mainly or solely with wool or fine animal hair
5509510000	Mixed mainly or solely with artificial staple fibres		E-5
5509520000	Mixed mainly or solely with wool or fine animal hair Mixed mainly or solely with cotton	8	E-5
550953 5509530000	Mixed mainly or solely with cotton	8	E-5
550959	Other
5509590000	Other	8	E-5
550961	Mixed mainly or solely with wool or fine animal hair
5509611000	Acrylic	8	E-5
5509612000	Modacrylic	8	E-0
550962	Mixed mainly or solely with cotton
5509621000	Acrylic	8	E-5
5509622000		8	E-0
550969	Modacrylic Other
5509691010	Acrylic	8	E-0

8	E-0
5509119000	Other	8	E-0
5509691020	Modacrylic	8	E-0
5509692010	Acrylic	8	E-5
5509692020	Modacrylic	8	E-0
550991	Mixed mainly or solely with wool or fine animal hair
5509911000	Of nylon or other polyamides	8	E-5
5509919000	Other	8	E-5
550992	Mixed mainly or solely with cotton
5509921000	Of nylon or other polyamides	8	E-0
5509929000	Other	8	E-0
550999	Other
5509990000	Other	8	E-0
551011	Single yarn
5510111000	Of viscose rayon	8	E-5
5510112000	Of cellulose acetate	8	E-0
5510119000	Other	8	E-5
551012	Multiple(folded) or cabled yarn
5510121000	Of viscose rayon	8	E-5
5510122000	Of cellulose acetate	8	E-0
5510129000	Other	8	E-0
551020	Other yarn, mixed mainly or solely with wool or fine animal hair
5510201000	Of viscose rayon	8	E-0
5510202000	Of cellulose acetate	8	E-0
5510209000	Other	8	E-0
551030	Other yarn, mixed mainly or solely with cotton
5510302000	Of cellulose acetate	8	E-0
5510301000
5510309000	Other yarn		E-0
551090	Other	8	E-5
5510909000	Other	8	E-0
5510901000	Of viscose rayon	8
5510902000	Of cellulose acetate	8
5511103000			E-0
5511109000	Other	8	E-0
5511101000	of such fibres Of nylon or other polyamides	8	E-0
5511102000	Of polyesters	8	E-5
HS code (2002)	Description	Base Rate	Staging Category

8	E-0
5509119000	Other	8	E-0
5511201000	Of nylon or other polyamides	8	E-0
5511202000	Of polyesters	8	E-0
5511203000	Acrylic or modacrylic	8	E-0
5511209000	Other	8	E-0
551130	Of artificial staple fibres	8	E-0
5511301000	Of viscose rayon Of cellulose acetate	8	E-0
5511302000
5511309000	Other	8	E-0
551211	Unbleached or bleached
5512110000	Unbleached or bleached	10	E-5
551219	Other
5512191000	Dyed	10	E-5
5512192000	Of yarns of different colours	10	E-5
5512193000	Printed	10	E-5
551221	Unbleached or bleached
5512211000	Acrylic	10	E-5
5512212000

Page 140 in PDF

10	E-5
551229	Other
5512290000	Other	10	E-5
551291 5512911000	Unbleached or bleached Of nylon or other polyamides	10	E-5
5512919000		10	E-5
551299	Other
5512991000	Of nylon or other polyamides	10	E-5
5512999000	Other	10	E-5
551311	Of polyester staple fibres,plain weave
5513120000	staple fibres
551313 5513130000	Other woven fabrics of polyester staple fibres Other woven fabrics of polyester staple fibres	10
551319 5513191000	Of nylon or other polyamides	10	E-5
5513192010	Acrylic	10	E-5
5513192020	Modacrylic	10	E-5
5513199000	Other	10	E-5
551321		10	E-5
5513210000	Of polyester staple fibres,plain weave Of polyester staple fibres,plain weave
5513220000	3-thread or 4-thread twill,including cross twill,of polyester staple fibres.	10	E-5
551323	Other woven fabrics of polyester staple fibres
551329	Other woven fabrics
5513230000	Other woven fabrics of polyester staple fibres		E-5
5513291000	Of nylon or other polyamides	10	E-5
5513292010		10	E-5
5513292020	Modacrylic	10	E-5
5513299000	Other	10	E-5
551331	Of polyester staple fibres,plain weave.
5513310000	Of polyester staple fibres,plain weave.	10	E-5
551332	3-thread or 4-thread twill,including cross twill,of polyester staple fibres.
5513320000	3-thread or 4-thread twill,including cross twill,of polyester staple fibres.	10	E-5
551333	Other woven fabrics of polyester staple fibres
5513330000	Other woven fabrics of polyester staple fibres	10	E-5
551339	Other woven fabrics
5513391000	Of nylon or other polyamides	10	E-5
5513392010	Acrylic	10	E-5

10	E-5
551229	Other
5513392020	Modacrylic	10	E-5
HS code (2002)	Description	Base Rate	Staging Category
5513399000	Other	10	E-5
551341	Of polyester staple fibres,plain
5513410000	weave Of polyester staple fibres,plain weave	10	E-5
551342	3-thread or 4-thread twill,including cross twill,of polyester staple fibres.
5513420000	3-thread or 4-thread twill,including cross twill,of polyester staple fibres.	10	E-5
551343	Other woven fabrics of polyester staple fibres Other woven fabrics of polyester staple fibres
5513430000		10	E-5
551349	Other woven fabrics Of nylon or other polyamides	10	E-5
5513491000	Acrylic
5513492010		10	E-5
5513492020	Modacrylic	10	E-5
5513499000	Other	10	E-5
551411	Of polyester staple fibres,plain weave
5514110000	Of polyester staple fibres,plain weave	10	E-5
551412	3-thread or 4-thread twill,including cross twill,of polyester
5514120000	staple fibres. 3-thread or 4-thread twill,including cross twill,of polyester staple fibres.

Page 141 in PDF

10	E-5
551413	Other woven fabrics of polyester staple fibres
5514130000	Other woven fabrics of polyester staple fibres	10	E-5
551419	Other woven fabrics Of nylon or other polyamides
5514191000		10	E-5
5514192010	Acrylic	10	E-5
5514192020	Modacrylic	10	E-5
5514199000	Other		E-5
551421	Of polyester staple fibres,plain weave
5514210000	Of polyester staple fibres,plain weave 3-thread or 4-thread twill,including cross twill,of polyester	10	E-5
5514220000	3-thread or 4-thread twill,including cross twill,of polyester staple fibres	10	E-5
551423	Other woven fabrics of polyester staple fibres
5514230000	Other woven fabrics of polyester
551429	staple Other woven fabrics
5514291000 5514292010	Of nylon or other polyamides Acrylic	10 10	E-5 E-5
5514292020	Modacrylic	10	E-5
5514299000	Other	10	E-5
551431	Of polyester staple fibres,plain weave
5514310000	Of polyester staple fibres,plain weave	10	E-5
551432	3-thread or 4-thread twill,including cross twill,of polyester staple fibres
5514320000	3-thread or 4-thread twill,including cross twill,of polyester staple fibres	10	E-5
551433	Other woven fabrics of polyester staple fibres
5514330000	Other woven fabrics of polyester staple fibres	10	E-5
551439	Other woven fabrics
5514391000	Of nylon or other polyamides	10	E-5
5514392010	Acrylic	10	E-5 E-5
5514392020	Modacrylic	10
5514399000	Other	10	E-5
551441	Of polyester staple fibres,plain weave
5514410000	Of polyester staple fibres,plain weave	10	E-5
551442	3-thread or 4-thread twill,including cross twill,of polyester staple fibres

10	E-5
5514420000	3-thread or 4-thread twill,including cross twill,of polyester staple fibres	10	E-5
551443	Other woven fabrics of polyester staple fibres Other woven fabrics of polyester staple fibres
5514430000 551449		10	E-5
5514491000	Other woven fabrics Of nylon or other polyamides	10	E-5
HS code (2002)	Description	Base Rate	Staging Category
5514492010	Acrylic	10	E-5
5514492020	Modacrylic	10	E-5
5514499000		10	E-5
551511	Mixed mainly or solely with viscose rayon staple fibres
5515111000	Unbleached or bleached	10	E-5
5515119000	Other	10	E-5
551512	Mixed mainly or solely with man-made filaments
5515121000	Unbleached or bleached	10	E-5
5515129000	Other	10	E-5
551513	Mixed mainly or solely with wool or fine animal hair
5515131000	Unbleached or bleached	10	E-5
5515139000	Other	10	E-5
551519	Other
5515191000	Unbleached or bleached	10	E-5
5515199000	Other	10	E-5
551521	Mixed mainly or solely with man-made filaments
5515211000	Unbleached or bleached	10	E-5
5515219000	Other	10	E-5
551522	Mixed mainly or solely with wool or fine animal hair
5515221000	Unbleached or bleached	10	E-5
5515229000	Other	10	E-5
551529	Other
5515291000	Unbleached or bleached	10	E-5
5515299000	Other	10	E-5
551591	Mixed mainly or solely with man-made filaments
5515911000	Unbleached or bleached	10	E-5
5515919000	Other	10	E-5
551592	Mixed mainly or solely with wool or fine animal hair

10	E-5
5515921000	Unbleached or bleached	10	E-5
5515929000	Other	10	E-5
551599	Other
5515991000	Unbleached or bleached	10	E-5
5515999000	Other	10	E-5
551611	Unbleached or bleached
5516111000	Of viscose rayon	10	E-5
5516112000	Of cellulose acetate	10	E-5
5516119000	Other	10	E-5
551612	Dyed
5516121000	Of viscose rayon	10	E-5
5516122000	Of cellulose acetate	10	E-5
5516129000	Other	10	E-5
551613	Of yarns of different colours
5516131000	Of viscose rayon	10	E-5
5516132000	Of cellulose acetate	10	E-5
5516139000	Other	10	E-5
551614
5516141000	Of viscose rayon	10	E-5
5516142000	Of cellulose acetate	10	E-5
5516149000	Printed
5516212000	Other Unbleached or bleached	10	E-5
551621 5516211000	Of viscose rayon		E-5
551622	Other	10	E-5
5516221000 5516222000	Dyed rayon	10	E-5
5516219000	Of cellulose acetate
5516229000	Of viscose Of cellulose acetate	10 10	E-5
551623	Other Of yarns of different colours
5516231000		10	E-5
5516232000	Of cellulose acetate	10	E-5 E-5
5516239000
551624	Other	10
5516241000	Of viscose rayon	10	E-5
HS code (2002)	Description	Base Rate	Staging Category
5516242000	Of cellulose acetate	10	E-5
5516249000	Other	10	E-5
551631	Unbleached or bleached
5516311000	Of viscose rayon	10	E-5

10	E-5
5516312000	Of cellulose acetate	10	E-5
5516319000	Other	10	E-5
551632	Dyed
5516321000	Of viscose rayon	10	E-5
5516322000	Of cellulose acetate	10	E-5
5516329000	Other	10	E-5
551633	Of yarns of different colours
5516331000	Of viscose rayon	10	E-5
5516332000	Of cellulose acetate	10	E-5
5516339000	Other	10	E-5
551634	Printed
5516341000	Of viscose rayon	10	E-5
5516342000	Of cellulose acetate	10	E-5
5516349000	Other	10	E-5
551641	Unbleached or bleached
5516411000	Of viscose rayon	10	E-5
5516412000	Of cellulose acetate	10	E-5
5516419000	Other	10	E-5
551642	Dyed
5516421000	Of viscose rayon	10	E-5
5516422000	Of cellulose acetate	10	E-5
5516429000	Other	10	E-5
551643	Of yarns of different colours
5516431000	Of viscose rayon	10	E-5
5516432000	Of cellulose acetate	10	E-5
5516439000	Other	10	E-5

Page 142 in PDF

551644	Printed
5516441000	Of viscose rayon	10	E-5
5516442000	Of cellulose acetate	10	E-5
5516449000	Other	10	E-5
551691	Unbleached or bleached
5516911000	Of viscose rayon	10	E-5
5516912000	Of cellulose acetate	10	E-5
5516919000	Other	10	E-5
551692	Dyed
5516921000	Of viscose rayon	10	E-5
5516922000	Of cellulose acetate	10	E-5
5516929000	Other	10	E-5
551693	Of yarns or different colours
5516931000	Of viscose rayon	10	E-5
5516932000	Of cellulose acetate	10	E-5
5516939000	Other	10	E-5
551694	Printed
5516941000	Of viscose rayon	10	E-5
5516942000	Of cellulose acetate	10	E-5
5516949000	Other	10	E-5
560110	1. Sanitary towels and tampons,napkins and napkin liners for babies and similar sanitary articles,of wadding.
HS code (2002)	Description	Base Rate	Staging Category
5601100000	1. Sanitary towels and tampons,napkins and napkin liners for babies and similar sanitary articles,of wadding.	8	E-5
560121	Of cotton
5601210000	Of cotton	8	E-5
560122	Of man-made fibres
5601220000	Of man-made fibres	8	E-0
560129	Other
5601290000	Other	8	E-0
560130	3. Textile flock and dust and mill neps.	8	E-0
5601301000 5601309000	B. Other	8
560210	Needleloom felt and stitch-bonded fibre fabrics		E-0
5602101000	Needleloom felt	8	E-0
5602102000 560221	Stitch-bonded fiber fabrics Of wool or fine animal hair
5602211000	Piano	8	E-0
5602219000	Other	8	E-5

551644	Printed
5516441000	Of viscose rayon	10	E-5
560229	Of other textile materials
5602290000 560290	Of other textile materials Other
5602900000	Other	8	E-0
560311	Impregnated,coated,covered or
5603111000	laminated	8	E-0
5603119000	Other	8	E-0
560312	Weighing more than 25g/ ㎡ but not more than 70g/ ㎡
5603131000	but not more than 150g/
5603121000 5603129000	Impregnated,coated,covered or laminated Other	8 8	E-0 E-0
560313	Weighing more than 70g/ ㎡ ㎡
5603139000	Other	8	E-0
560314	Weighing more than 150g/ ㎡
5603141000	Impregnated,coated,covered or laminated	8
5603149000	Other	8	E-0
560391			E-0
5603910000	Weighing not more than 25g/ ㎡	8	E-0

Page 143 in PDF

560392	Weighing more than 25g/ ㎡ but not more than 70g/ ㎡ Weighing more than 25g/ ㎡ but not more than 70g/ ㎡
5603920000 560393	Weighing more than 70g/ ㎡ but not more than 150g/ ㎡	8	E-5
5603930000 560394	Weighing more than 70g/ ㎡ but not more than 150g/ ㎡ Weighing more than 150g/ ㎡	8	E-0
5603940000	Weighing more than 150g/ ㎡	8	E-5
560410	Rubber thread and cord,textile covered
5604100000	Rubber thread and cord,textile covered	8	E-0
560420	High tenacity yarn of polyesters,of nylon or other polyamides or of viscose rayon,impregnated or coated
5604200000	High tenacity yarn of polyesters,of nylon or other polyamides or of viscose rayon,impregnated or coated	8	E-0
560490	Other Imitation catguts consisting of textile		E-0
560500	Metallised yarn,whether or not gimped,being textile strip or the like of heading 54.04 or 54.05,combined with metal in the form of thread,strip or powder or covered with	8
5604901000	Other		E-0
5604909000	yarn,or
5605000000	Metallised yarn,whether or not gimped,being textile yarn,or strip or the like of heading 54.04 or 54.05,combined with metal in the form of thread,strip or powder or covered with metal. Gimped yarn,and strip and the like of heading 54.04 or
5606002000	Gimped yarn Chenill yarn	8 8	E-0
560600 5606001000			E-0
5606003000	Loop wale-yarn	8 8	E-0
HS code (2002)	Description	Base Rate	Staging Category
5606009000	Other	8	E-0
560710	Of jute or other textile bast fibres of heading 53.03
5607100000	Of jute or other textile bast fibres of heading 53.03 twine	10	E-5
560721	Binder or baler
5607210000	Binder or baler twine	10	E-5
560729	Other
5607290000
560741	Binder or baler twine
5607410000	Binder or baler twine	10	E-5

560392	Weighing more than 25g/ ㎡ but not more than 70g/ ㎡ Weighing more than 25g/ ㎡ but not more than 70g/ ㎡
560749	Other
5607490000	Other	10	E-5
560750	Of other synthetic fibres
5607500000	Of other synthetic fibres	10	E-5
560790	Other
5607900000	Other	10	E-5
560811	Made up fishing nets
5608111000	Of synthetic fibres	10	E-5
5608119000	Other	10	E-5
560819	Other
5608191000	Of synthetic fibres	10	E-5
5608199000	Other	10	E-5
560890	Other
5608901000	Of cotton	10	E-5
5608909000 560900	Other Articles of yarn, strip or the like of heading 54.04 or 54.05, twine, cordage, rope or cables, not elsewhere specified or included.	10	E-5
5609002000 5609003000	Of vegetable fibres,except cotton Of man-made fibres	8 8	E-0 E-5
5609009000	Other	8	E-0
570110	Of wool or fine animal hair
5701100000	Of wool or fine animal	10	E-5
570190	hair Of other textile materials
5701900000	Of other textile materials	10	E-5
570210	"kelem","schumacks","karamanie" and similar hand-woven rugs
5702100000	"kelem","schumacks","karamanie" and similar hand-woven rugs Floor coverings of coconut fibres (coir)	10	E-5
5702200000	Of wool or fine animal hair		E-5
570231
570220
570232	Of man-made textile materials
5702310000	Of wool or fine animal hair	10	E-5
5702320000 570239	Of man-made textile materials	10
5702410000		10

Page 144 in PDF

5702390000 570241	Of other textile materials Of other textile materials Of wool or fine animal hair	10	E-5
			E-5
570242	Of man-made textile materials
5702420000 570249	Of man-made textile materials		E-5
570251
5702490000		10
570252
5702510000	Of other textile materials		E-5
	Of wool or fine animal hair Of wool or fine animal hair Of man-made textile materials	10
5702520000	Of other textile materials	10
570259	Of other textile materials Of wool or fine animal
	Of man-made textile materials Of other textile materials	10 10	E-5 E-5
5702590000 570291 5702910000	hair
570292	Of wool or fine animal hair Of man-made textile materials	10	E-5
570299	Of other textile	10
	Of man-made textile materials
			E-5
5702920000
	materials
HS code (2002)	Description	Base Rate	Staging Category
5702990000	Of other textile materials	10	E-5
570310	Of wool or fine animal hair
5703100000	Of wool or fine animal hair	10	E-5
570320	Of nylon or other polyamides
5703200000	Of nylon or other polyamides	10	E-5
570330	Of other man-made textile materials
	Of other man-made textile materials	10
	Of other texteile materials
5703300000			E-5
570390
5703900000	Of other texteile materials	10	E-5
570410 5704100000	Tiles,having a maximum surface area or 0.3 ㎡ Tiles,having a maximum surface area or 0.3 ㎡	10	E-5
5704900000	Other	10	E-5
570490	Other
570500 5705000000	Other carpets and other textile floor coverings,whether or not made up. Other carpets and other textile floor coverings,whether or not made up.

Page 145 in PDF

10	E-5
580110	Of wool or fine animal
5801101000	Pile fabrics	13	E-5
5801102000	Chenille fabrics	13	E-5
580121	Uncut weft pile fabrics
5801210000	Uncut weft pile fabrics	13	E-5
5801220000
580122	Cut corduroy Cut corduroy	13	E-5
580123	Other weft pile fabrics
5801230000 5801240000	Other weft pile fabrics	13	E-5
580124	Warp pile fabrics,`pingl` (uncut)		E-5
580126	Chenille fabrics
580125 5801250000	Warp pile fabrics,cut Warp pile fabrics,cut	13	E-5
5801260000	Chenille fabrics	13	E-5
580131	Uncut weft pile fabrics
5801310000	Uncut weft pile fabrics Cut corduroy	13	E-5
580132 5801320000	Cut corduroy	13	E-5
580133	Other weft pile fabrics
5801330000	Other weft pile fabrics	13	E-5
580134	Warp pile fabrics,`pingl` (uncut)
5801340000	Warp pile fabrics,`pingl` (uncut)	13	E-5
580135	Warp pile fabrics,cut
5801350000	Warp pile fabrics,cut	13	E-5
580136	Chenille fabrics
580190 5801900000	Of other textile materials
5801360000	Chenille fabrics	13	E-5
580211	Of other textile materials	13	E-5
580219	Unbleached	8	E-0
5802110000	Unbleached
5802190000	Terry towelling and similar woven terry fabrics,of other		E-0
580220	textile materials
5802200000	Terry towelling and similar woven terry fabrics,of other textile
580230
5802300000	materials	8	E-0
5803901000 5803909000	Of silk	8	E-0 E-0

10	E-5
580310 5803100000 580390	Of cotton Of cotton Of other textile materials	8	E-5
HS code (2002)	Description	Base Rate	Staging Category
580410	Tulles and other net fabrics
5804101000	Of silk	13	E-5
5804102000	Of cotton	13	E-5
5804103000	Of man-made fibres	13	E-5
5804109000	Other	13	E-5
580421	Of man-made fibres
5804210000	Of man-made fibres	13	E-5
580429	Of other textile materials
5804291000	Of silk	13	E-5
5804292000	Of cotton	13	E-5
5804299000	Other	13	E-5
580430	Hand-made lace
5804300000	Hand-made lace
580500	tapestries (for example, petit point,cross stitch),whether or	13	E-5
5805001010	Of wool or fine animal hair	8	E-0
5805001090	Other	8	E-0
5805002000	Needle-worked tapestries	8	E-5
580610	Woven pile fabrics(including terry towelling and similar terry fabrics) and chenille fabrics
5806101000	Of wool or fine animal hair	8	E-0
5806102000	Of cotton	8	E-0
5806103000	Of man-made fibres	8	E-0
5806109000	Other	8	E-5
580620	Other woven fabrics,containing by weight 5% or more of elastomeric yarn or rubber thread
5806200000	Other woven fabrics,containing by weight 5% or more of elastomeric yarn or rubber thread	8	E-0
580631	Of cotton
5806310000	Of cotton	8	E-0
580632	Of man-made fibres
5806320000	Of man-made fibres	8	E-0
580639	Of other textile materials
5806391000	Of wool or fine animal hair	8	E-0
5806392000	Of vegetable fibres,except cotton	8	E-5
5806399000	Other	8

10	E-5
580640	Fabrics consisting of warp without weft assembled by		E-5
5806400000	Fabrics consisting of warp without weft assembled by means of adhesive(bolducs)	8
580710	an Woven
5807101000	Labels	8	E-0
5807109000	Other	8	E-5 E-0
580790	Other
5807901000		8	E-0
5807909000	Other	8	E-5
580810	Braids in the piece	8	E-0
5808100000	Braids in the piece		E-5
580890 5808901000	Ornamental trimmings	8
5808909000

Page 146 in PDF

8
580900	metallised yarn of heading 56.05,of a kind used in apparel,as furnishing fabrics or for similar purposes,not elsewhere specified or included. Woven fabrics of metal thread and woven fabrics of metallised
5809000000
581010	Embroidery without visible ground
5810100000	Embroidery without visible ground		E-5
581091	Of cotton
HS code (2002)	Description	Base Rate	Staging Category
5810910000	Of cotton	13	E-5
581092	Of man-made fibres
5810920000	Of man-made fibres	13	E-5
581099	Of other textile materials
5810990000	Of other textile materials	13	E-5
581100 5811001000	58.10. Of silk	8	E-0
5811002000	Of wool or fine animal hair	8	E-0
5811003000	Of cotton	8	E-5
5811004000	Of man-made fibres	8	E-0
5811009000	Textile fabrics coated with gum or amylaceous	8
590110	substances,of a kind used for the outer covers of books or the like
5901100000	Textile fabrics coated with gum or amylaceous substances,of a kind used for the outer covers of books or the like	8	E-0
590190	Other
5901901000	Tracing cloth	8	E-0
5901902000	Prepaired painting canvas	8	E-0
5901903000	Buckram and similar stiffened textile fabrics	8	E-0
590210	Of nylon or other polyamides
5902100000	Of nylon or other polyamides	8	E-0
590220	Of polyesters
5902200000	Of polyesters	8	E-5
590290	Other
5902900000	Other	8	E-0
590310	With poly(vinyl chloride)
5903100000	With poly(vinyl chloride)	10	E-5
590320	With polyurethane
5903200000	With polyurethane	10	E-5
590390
5903900000	Other	10	E-5

8
5904100000	Linoleum	8	E-0
590490	Other
5904900000	Other	8	E-5
590500	Textile wall converings.
5905000000	Textile wall converings.	8
590610	Adhesive tape of a width not exceeding 20cm
590691	Knitted or crocheted
5906910000	Knitted or crocheted
590699	Other
590700 5907001000	painted canvas being theatrical scenery, studio back-cloths or the like. Textile fabrics coated or impregnated with oil or preparations with a basis of drying oil.	8	E-0
5907002000	Painted canvas being theatrical scenery,studio back-cloth or the like	8	E-0
5907009000	Other	8	E-0
590800	Textile wicks,woven,plaited or knitted,for lamps,stoves,lighters, candles or the like; incandescent gas mantles and tubular knitted gas mantle fabric
5908001000	therefor,whether or not impregnated. Wicks	8	E-5
590900	Textile hosepiping and similar textile tubing, with or without
5908009000	lining,armour or accessories of other materials.
5909000000	Textile hosepiping and similar textile tubing, with or without lining,armour or accessories of other materials.	8	E-5
HS code (2002)	Description

Page 147 in PDF

Base Rate	Staging Category
591000	Transmission or conveyor belts or belting,of textile material, whether or not impregnated,coated,covered or laminated with plastics,or reinforced with metal or other
5910000000	material. Transmission or conveyor belts or belting,of textile material, whether or not impregnated,coated,covered or laminated with plastics,or reinforced with metal or other material. Textile fabrics,felt and felt-lined woven	8	E-5
591110	fabrics,coated,covered or laminated with rubber,leather or other material,of a kind used for card clothing,and similar fabrics of a kind used for other technical purposes,including narrow fabrics made of velvet impregnated with rubber,for covering weaving spindles(weaving beams)
5911101000	Of narrow fabrics	8	E-0
5911109000	Other	8	E-5
591120	Bolting cloth,whether or not made up cloth,whether or not made up
5911200000	Bolting	8	E-0
591131	Weighing less than 650g/ ㎡
5911310000	Weighing less than 650g/ ㎡	8	E-5
591132	Weighing 650g/ ㎡ or more
5911320000	Weighing 650g/ ㎡ or more Straining cloth of a kind used in oil presses or the	8	E-5
600191	Of man-made fibres
600199
5911400000	like,including that of human hair		E-0
6001920000	Other	8
591190	Other Other
600110	"Long pile" fabrics	8
5911900000			E-5
6001102000	Of man-made fibres
6001101000	Of cotton	10	E-5
6001109000		10	E-5
600121	Of cotton
6001210000	Of cotton	10	E-5
600122	Of man-made fibres
6001220000	Of man-made fibres	10	E-5
600129	Of other textile materials
6001290000	Of other textile materials	10	E-5
6001910000	Of cotton	10	E-5
600192

Base Rate	Staging Category
6001990000	Of other textile materials Of other textile materials	10	E-5
600240	Containing by weight 5% or more of elastomeric yarn but not containing rubber thread
6002400000	containing rubber thread	10	E-5
600290	Other
6002900000	Other	10	E-5
600310	Of wool or fine animal hair
6003100000	Of wool or fine animal hair	10	E-5
600320	Of cotton
6003200000 600330	Of synthetic fibres

Page 148 in PDF

	Of cotton	10
600340	Of artificial fibres
6003300000	Of synthetic fibres	10	E-5
6003400000 600390	Of artificial fibres Other	10	E-5
6003900000	Other	10	E-5
600410	Containing by weight 5 %or more of elastomeric yarn but not containing rubber thread
6004100000
600490	Other
6004900000	Other	10	E-5
HS code (2002)	Description	Base Rate	Staging Category
600510	Of wool or fine animal hair
6005100000	Of wool or fine animal hair	10	E-5
600521	Unbleached or bleached
6005210000	Unbleached or bleached	10	E-5
600522	Dyed
6005220000	Dyed	10	E-5
600523	Of yarns of different colours
6005230000	Of yarns of different colours		E-5
600524
6005240000	Printed	10	E-5
600531	Unbleached or bleached
6005310000	Unbleached or bleached	10	E-5
600532	Dyed
6005320000	Dyed	10	E-5
600533	Of yarns of different colours
6005330000	Of yarns of different colours	10	E-5
600534	Printed
6005340000	Printed	10	E-5
600541	Unbleached or bleached
6005410000	Unbleached or bleached	10	E-5
600542	Dyed
6005420000	Dyed	10	E-5
600543	Of yarns of different colours
6005430000	Of yarns of different colours	10	E-5
600590	Other
6005440000	Printed	10	E-5
6005900000	Other	10	E-5
600610
6006100000	Of wool or fine animal hair	10	E-5
600621	Unbleached or bleached

	Of cotton	10
6006210000	Unbleached or bleached	10	E-5
600622	Dyed
6006220000 600623	Dyed colours	10	E-5
6006230000	Of yarns of different colours	10	E-5
600624	Printed
6006240000 600631	Printed Unbleached or bleached	10 10	E-5
600632
6006310000	Unbleached or bleached		E-5
6006320000	Dyed	10	E-5
600633	Of yarns of different colours
6006330000	Of yarns of different colours	10	E-5
600634	Printed
6006340000	Printed	10	E-5
600641	Unbleached or bleached
6006410000	Dyed Dyed	10	E-5
600642	Unbleached or bleached	10	E-5
6006420000
600643
6006430000	Of yarns of different colours Printed		E-5
600644	Of yarns of different colours	10
6006440000	Printed	10	E-5
600690	Other
6006900000	Other	10	E-5
610110 6101100000	Of wool or fine animal hair
610120 6101200000	Of wool or fine animal hair Of cotton Of cotton	13 13	E-5
610130 6101301000 6101302000	Of man-made fibres Of synthetic fibres Of artificial fibres	13 13	E-5 E-5
HS code (2002)	Description	Base Rate	Staging Category
610190	Of other textile materials
6101900000	Of other textile materials	13	E-5
610210	Of wool or fine animal hair
6102100000	Of wool or fine animal hair	13	E-5
610220	Of cotton
6102200000	Of cotton	13	E-5
610230	Of man-made fibres
6102301000	Of synthetic fibres	13	E-5
6102302000			E-5
610290	Of other textile materials

	Of cotton	10
6102900000	Of other textile materials	13	E-5
610311	Of wool or fine animal hair
6103110000	Of wool or fine animal hair	13	E-5
6103120000	Of synthetic fibres	13	E-5
610312	Of synthetic fibres
610319	Of other textile materials	13	E-8
6103190000	Of other textile materials Of wool or fine animal hair
6103210000	Of wool or fine animal	13	E-5
610321	Of cotton

Page 149 in PDF

610322	hair
6103220000	Of cotton	13	E-5
610323	fibres
610329	Of other textile materials	13	E-5
610331	Of wool or fine animal hair
6103290000	Of other textile materials
6103310000 610332	Of wool or fine animal hair	13	E-5
6103320000	Of cotton	13	E-5
6103330000	Of synthetic fibres	13	E-5
610339	Of other textile materials
6103390000	Of other textile
610341	Of wool or fine animal hair
6103410000	Of wool or fine animal hair	13	E-5
610342	Of cotton
6103420000	Of cotton	13	E-5
610343	Of synthetic fibres
6103430000	Of synthetic fibres	13	E-5
610349 6103490000	Of other textile materials Of other textile materials	13	E-5
610411	Of wool or fine animal hair
6104110000	Of wool or fine animal hair	13	E-5
610412	Of cotton
6104120000	Of cotton	13	E-5
610413	Of synthetic fibres
6104130000		13	E-5
610419	Of other textile materials
610421
6104190000	Of other textile materials	13
6104210000	Of wool or fine animal hair	13	E-5
610422	Of cotton	13	E-5
6104220000 610423	Of cotton	13	E-5
6104230000	Of synthetic fibres Of synthetic fibres
610429	Of other textile materials
6104290000	Of other textile materials	13	E-5
610431	Of wool or fine animal hair
6104310000 610432	Of cotton
6104320000		13
6104330000
610433	cotton
HS code (2002)	Description	Base Rate	Staging Category
610439	Of other textile materials

610322	hair
6104390000	Of other textile materials	13	E-5
610441	Of wool or fine animal hair
6104410000	Of wool or fine animal hair	13	E-5
610442	Of cotton
6104420000	Of cotton	13	E-5
610443	Of synthetic fibres
610444	Of artificial fibres
6104430000		13	E-5
6104440000	Of artificial fibres	13	E-5
610449	Of other textile materials
6104491000	Of silk	13	E-5
6104499000	Other	13	E-5
610451	Of wool or fine animal hair
6104510000	Of wool or fine animal hair	13	E-5
610452	Of cotton
6104520000	Of cotton	13	E-5
610453	Of synthetic fibres
6104530000	Of synthetic fibres	13	E-5
610459	Of other textile materials
6104590000	Of other textile materials	13	E-5
610461	Of wool or fine animal hair
6104610000	Of wool or fine animal hair	13	E-5
610462	Of cotton
6104620000	Of cotton	13	E-5
610463	Of synthetic fibres
6104630000 610469	Of synthetic fibres Of other textile materials	13	E-5 E-5
610510	cotton
6104690000	Of other textile materials	13
6105100000	Of cotton	13	E-8
610520	Of man-made fibres
6105201000	Of synthetic fibres	13	E-5
6105202000	Of artificial fibres	13	E-5
6105901000	Of silk	13	E-5
6105902000	Of wool or fine animal hair	13	E-5
6105909000	Other	13	E-8
610610	Of cotton
6106100000	Of cotton	13	E-5
610620	Of man-made fibres
6106201000	Of synthetic fibres	13

610322	hair
6106202000		13	E-5
610690			E-5
6106901000	Of other textile materials Of silk	13	E-5
6106902000	Of wool or fine animal hair Other	13	E-5
6106909000		13	E-5
610711	Of cotton
6107110000	Of cotton	13	E-5
610712	Of man-made fibres
6107122000	Of artificial fibres	13
6107121000			E-5
610719	Of other textile materials
6107190000 610721	Of other textile materials	13	E-5
610722	Of cotton
6107210000	Of cotton	13	E-5
6107221000	Of synthetic fibres	13	E-5
6107222000	Of artificial fibres
610729 6107290000	Of other textile materials	13	E-5
6107910000
610791	Of cotton
HS code (2002)	Description	Base Rate	Staging Category
610792	Of man-made fibres
6107921000	Of synthetic fibres	13	E-5
6107922000 610799	Of other textile materials

Page 150 in PDF

6107991000	Of wool or fine animal hair	13	E-5
6107999000	Other	13	E-5
610811	Of man-made fibres
6108111000	Of synthetic fibres	13	E-5
6108112000	Of artificial fibres
6108191000	cotton
610819	Of other textile materials
6108199000	Other	13	E-5
610821	Of cotton
6108210000	Of cotton	13	E-5
610822	Of man-made fibres
6108221000	Of synthetic fibres	13	E-5
6108222000	Of artificial fibres	13	E-5
610829	Of other textile materials
6108290000	Of other textile materials	13	E-5
610831	Of cotton
6108310000	Of cotton	13	E-5
610832	Of man-made fibres
6108321000	Of synthetic fibres	13	E-5
6108322000	Of artificial fibres	13	E-5
610839	Of other textile materials
6108390000	Of other textile materials	13	E-5
610891	Of cotton
6108910000	Of cotton	13	E-5
610892	Of man-made fibres
6108921000	Of synthetic fibres	13	E-5
6108922000	Of artificial fibres	13	E-5
6108991000	Of wool or fine animal hair	13	E-5
610899	Of other textile materials
6109101000	T-shirts	13
6108999000	Other	13	E-5
610910	Of cotton
6109109000 610990	Other Of other textile materials	13	E-8 E-5
6109901010 6109901090	T – shirts Other	13 13	E-5 E-5
6109902010	T-shirts	13
6109902090		13	E-5
6109903010	T-shirts	13	E-5
6109903090	Other	13	E-5
6109909010	T – shirts
6109909090 611011	Other Of wool	13	E-5

6107991000	Of wool or fine animal hair	13	E-5
6110110000	Of wool	13	E-8
611012	Of Kashmir (cashmere) goats
6110120000	Of Kashmir (cashmere) goats	13	E-5
611019	Other
6110190000	Other	13	E-5
611020	Of cotton
611030	Of man-made fibres
6110200000
6110302000 611090	Of artificial fibres
6110301000	Of synthetic fibres	13	E-5
6110901000 6110909000	Of other textile materials Of silk Other	13 13 13	E-5 E-5 E-5
611110	Of wool or fine animal hair
6111101000	Garments	13	E-5
6111102000			E-5
HS code (2002)	Description	Base Rate	Staging Category
611120	Of cotton
6111201000	Garments	13	E-5
6111202000	Accessories	13	E-5
611130	Of synthetic fibres
6111301000	Garments	13	E-5
6111302000	Accessories	13	E-5
611190	Of other textile materials
6111901000	Garments	13	E-5
6111902000	Accessories	13	E-5
611211	Of cotton
6112110000
611212	Of synthetic fibres
6112120000	Of synthetic fibres	13	E-5
611219	Of other textile materials
6112190000	Of other textile materials	13	E-5
611220	Ski suits
6112201000	Of man-made fibres	13	E-5
6112209000	Other	13	E-5
611231	Of synthetic fibres
6112310000	Of synthetic fibres	13	E-5
611239	Of other textile materials
6112390000	Of other textile materials	13	E-5
611241	Of synthetic fibres
6112410000	Of synthetic fibres	13	E-5

6107991000	Of wool or fine animal hair	13	E-5
611249	Of other textile materials
6112490000	Of other textile materials	13	E-5
611300	Garments, made up of knitted or crocheted fabrics of heading 59.03,59.06 or 59.07.
6113001000	Of heading 59.03	13	E-5
6113002000	Of heading 59.06	13	E-5
6113003000	Of heading 59.07	13	E-5
611410	Of wool or fine animal hair
6114100000	Of wool or fine animal hair	13	E-5
611420	Of cotton
6114200000	Of cotton	13	E-8
611430	Of man-made fibres
6114301000	Of synthetic fibres	13	E-5
6114302000	Of artificial fibres	13	E-5
6114901000	Of silk	13	E-5
6114909000		13	E-8
611511	67
6115110000	than 67 decitex or	13	E-5
611512	Of synthetic fibres,measuring per single yarn 67 decitex more
6115120000	Of synthetic fibres,measuring per single yarn 67 decitex or more Of other textile materials	13	E-5
611519	Of other textile materials
6115190000

Page 151 in PDF

13	E-5
611520	Women's full-lengh or knee-length hosiery, measuring per single yarn less than 67 decitex
6115201000	Of man-made fibres		E-5
6115910000		13
6115209000 611591
611592	Of wool or fine animal hair
6115920000 611593	Of cotton Of cotton Of synthetic fibres	13	E-5
611599 6115990000	Of other textile materials Of other textile materials	13	E-5
6115930000	Of synthetic fibres	13	E-5
611610 6116100000	Impregnated,coated or covered with plastics or rubber	8	E-0
HS code (2002)	Description	Base Rate	Staging Category
611691	Of wool or fine animal hair
6116910000	Of wool or fine animal hair	8	E-0
611692	Of cotton
6116921000	Working gloves	8	E-0
6116929000	Other	8	E-5
611693	Of synthetic fibres
6116930000	Of synthetic fibres	8	E-5
611699	Of other textile materials
6116990000	Of other textile materials	8	E-0
611710	Shawls,scarves,mufflers,mantillas,veils and the like
6117101000
6117102000	Of silk	13	E-5
6117103000	Of cotton	13	E-5
6117104000	Of man-made fibres	13	E-5
6117109000	Other	13	E-5
611720	Ties, bow ties and cravats
6117201000 6117202000	Of silk Of man-made fibres	13 13	E-5 E-5
6117209000	Other
611780 6117800000	Other accessories Other accessories	13	E-5
611790	Parts
6117900000	Parts	13	E-5
620111	Of wool or fine animal hair
6201110000	Of wool or fine animal hair	13	E-5
620112	Of cotton
6201120000	Of cotton	13	E-5

13	E-5
611520	Women's full-lengh or knee-length hosiery, measuring per single yarn less than 67 decitex
620113	Of man-made fibres
6201131000	Of synthetic fibres	13	E-5
6201132000	Of artificial fibres	13	E-5
620119	Of other textile materials
6201190000	Of other textile materials	13	E-5
620191	Of wool or fine animal hair
6201910000	Of wool or fine animal hair	13
620192	Of cotton		E-5
6201920000	Of cotton	13	E-5
620193	Of man-made fibres
6201931000	Of synthetic fibres		E-8
6201932000		13	E-5
6201990000	Of artificial fibres	13
620199	Of other textile materials Of other textile materials	13
620211	Of wool or fine animal hair
6202110000			E-5
620212	Of cotton
6202120000	Of cotton	13	E-5
620213 6202131000	Of man-made fibres	13	E-5
6202132000	Of artificial fibres
620219	Of other textile materials
620291 6202910000	Of wool or fine animal hair
6202190000		13	E-5
620292	Of wool or fine animal hair Of cotton
6202920000	Of cotton	13	E-5
620293	Of man-made fibers fibres
6202931000	Of synthetic	13	E-5
6202932000	Of artificial fibres	13	E-5
6202990000	Of other textile materials	13	E-5
620299	Of other textile materials
6203120000	Of synthetic fibres
6203110000 620312	Of wool or fine animal hair
620311	Of wool or fine animal hair	13
HS code (2002)	Description	Base Rate	Staging Category
620319	Of other textile fibres
6203190000	Of other textile fibres	13	E-5

13	E-5
611520	Women's full-lengh or knee-length hosiery, measuring per single yarn less than 67 decitex
620321	Of wool or fine animal hair
6203210000	Of wool or fine animal hair	13	E-5
620322	Of cotton
6203220000	Of cotton	13	E-5
620323	Of synthetic fibres
6203230000	Of synthetic fibres
620329	Of other textile		E-8
6203290000	Of other textile materials	13	E-5
620331	Of wool or fine animal hair
6203310000	Of wool or fine animal hair	13	E-5
620332	Of cotton
6203320000	Of cotton	13	E-5
620333	Of synthetic fibres
6203330000	Of synthetic fibres	13	E-5
620339	Of other textile materials
6203390000	Of other textile materials	13	E-5
620341	Of wool or fine animal hair
6203410000	Of wool or fine animal hair	13	E-5
620342	Of cotton
6203421000	Of denim, including blue jeans	13	E-5
6203429000	Other	13	E-5
620343	Of synthetic fibres
6203430000	Of synthetic fibres	13	E-8
620349	Of other textile materials
620411	Of wool or fine animal hair	13	E-5
620412	cotton		E-5
6204110000	Of wool or fine animal hair

Page 152 in PDF

6204120000	Of cotton	13	E-5
620413	Of synthetic fibres
6204130000	Of synthetic fibres	13	E-5
620419	Of other textile materials
6204191000	Of silk	13	E-5
6204199000	Other	13	E-5
620421 6204210000	Of wool or fine animal hair Of wool or fine animal hair	13	E-5
6204220000	Of cotton	13	E-5
620423	Of synthetic fibres
6204230000	Of synthetic fibres	13	E-5
620429	Of other textile materials
6204299000	Other
6204291000	Of silk
620431	Of wool or fine animal hair
6204310000 620432	Of wool or fine animal hair	13	E-5
620433	Of cotton
6204320000	Of cotton	13	E-8
6204330000	Of synthetic	13	E-8
620439	Of other textile materials Of silk
6204391000	fibres	13	E-5
6204399000	Other	13	E-8
620441	Of wool or fine animal hair
6204410000	Of wool or fine animal hair	13	E-5
620442	Of cotton
6204420000	Of cotton		E-8
620443	Of synthetic fibres Of synthetic fibres	13	E-5
6204430000		13
620449	Of other textile
620444 6204440000	Of artificial fibres
HS code (2002)	Description	Base Rate	Staging Category
6204491000	Of silk	13	E-5
6204499000	Other	13
620451	hair
6204510000	Of wool or fine animal hair	13	E-5
620452	Of cotton
6204520000	Of cotton	13	E-8
620453	Of synthetic fibres
6204530000	Of synthetic fibres	13	E-5
620459	Of other textile materials
6204591000	Of silk	13	E-5

6204120000	Of cotton	13	E-5
6204599000	Other	13	E-5
620461	Of wool or fine animal hair
6204610000	Of wool or fine animal hair	13
620462	Of cotton
6204621000		13	E-5
6204629000 620463	Other Of synthetic fibres	13	E-8
6204630000	Of synthetic fibres	13	E-8
620469	Of other textile materials
6204691000	Of silk	13	E-5
6204699000	Other	13	E-5
620510	Of wool or fine animal hair
6205100000	Of wool or fine animal hair	13	E-8
620520	Of cotton
6205200000	Of cotton	13	E-8
620530 6205301000	Of synthetic fibres	13	E-5
6205302000	Of artificial fibres	13	E-5
6205901000	Of silk	13	E-5
6205909000	Other	13	E-5
620610	Of silk or silk waste
6206100000	Of silk or silk waste	13	E-5
620620	Of wool or fine animal hair
6206200000	Of wool or fine animal hair	13	E-5
620630	Of cotton
6206300000	Of cotton		E-8
620640 6206401000	Of synthetic fibres Of artificial fibres	13
6206402000 620690 6206900000		13	E-5 E-5
6207110000	Of other textile materials Of cotton	13	E-5
620711			E-8
620719	Of other textile materials	13
6207191000 6207199000	Of man-made fibres Other	13	E-5
620722	Of man-made fibres
6207210000
6207222000 620729	Of artificial fibres	13	E-5
6207290000 620791	Of other textile materials Of cotton	13	E-8
620792	Of man-made fibres
6207910000	Of cotton	13	E-8
6207921000	Of synthetic fibres		E-5

6204120000	Of cotton	13	E-5
6207922000	Of artificial fibres Of other textile materials	13
620799
6207992000 6207999000	Of wool or fine animal hair Other	13 13	E-5 E-5
HS code (2002)	Description	Base Rate	Staging Category
620811	Of man-made fibres
6208111000	Of synthetic fibres	13	E-5
6208112000 620819	Of other textile materials
6208191000	Of silk	13	E-5
6208192000	Of cotton	13	E-5
6208199000	Other	13
620821	Of cotton
6208210000	Of cotton	13	E-5
620822	Of man-made fibres
6208221000	Of synthetic fibres	13	E-5
6208222000	Of artificial fibres	13	E-5
620829	Of other textile materials
6208290000	Of other textile materials	13	E-5
620891	Of cotton
6208910000	Of cotton	13	E-8
620892	Of man-made fibres
6208921000	Of synthetic fibres	13	E-5
6208922000	Of artificial fibres

Page 153 in PDF

13	E-5
620899	Of other textile materials
6208991000	Of silk	13	E-5
6208992000	Of wool or fine animal hair	13	E-5
6208999000	Other	13	E-5
620910	Of wool or fine animal hair
6209101000	Garments	13	E-5
6209102000	Accessories	13	E-5
620920	Of cotton
6209201000	Garments	13	E-5
6209202000	Accessories	13	E-5
620930	Of synthetic fibres
6209301000	Garments	13	E-5
6209302000	Accessories	13	E-5
620990	Of other textile materials
6209901000	Garments	13	E-5
6209902000	Accessories	13	E-5
621010	Of fabrics of heading 56.02 or 56.03
6210101000	Of fabrics of heading 56.02	13	E-5
6210102000	Of fabrics of heading 56.03	13	E-5
621020	Other garments, of the type described in subheadings
6210201000	6201.11 to 6201.19 Of fabrics of heading 59.03	13	E-5
6210202000	Of fabrics of heading		E-5
6210203000	Of fabrics of heading 59.07	13	E-5
6210301000	Of fabrics of heading 59.03	13	E-5
621030	59.06	13
621040
6210401000
6210302000	Of fabrics of heading 59.06	13	E-5
6210303000	Of fabrics of heading 59.07	13	E-5
6210402000	Of fabrics of heading 59.06	13	E-5
6210403000	Of fabrics of heading 59.07	13	E-5
621050	Other women's or girls' garments
6210501000	Of fabrics of heading 59.03	13	E-5
6210502000 6210503000	Of fabrics of heading 59.06 Of fabrics of heading 59.07	13 13	E-5 E-5
621111 6211111000	Of man-made

13	E-5
620899	Of other textile materials
6211119000	Women's or girls'
621112		13	E-5 E-5
621120	Ski suits
6211121000	Of man-made fibres	13	E-5
6211129000	Other	13	E-5
HS code (2002)	Description	Base Rate	Staging Category
6211201000	Of man-made fibres	13	E-5
6211209000	Other	13	E-5
621131	hair
6211310000	Of wool or fine animal	13	E-5
621132	Of cotton
6211321000	Judo, taekwondo and other oriental martial arts uniforms	13	E-5
6211329000	Other	13	E-5
621133	Of man-made fibres
6211331000	Of synthetic fibres	13	E-5
6211332000	Of artificial fibres	13	E-5
621139	Of other textile materials
6211390000	Of other textile materials	13	E-5
621141	Of wool or fine animal hair
6211410000	Of wool or fine animal hair	13	E-5
621142	Of cotton
6211421000	Judo, taekwondo and other oriental martial arts uniforms	13	E-5
6211429000 621143	Of man-made fibres
6211431000	Of synthetic fibres	13	E-5
6211432000		13	E-5
621149	Of artificial fibres Of other textile materials
6211490000	Of other textile materials	13	E-5
621210	Brassi`res
6212101000	Of cotton	13	E-5
6212102000	Of man-made fibres	13	E-5
6212109000	Other	13	E-8
621220	Girdles and panty-girdles
6212201000	Of cotton	13	E-5
6212202000	Of man-made fibres	13	E-5
6212209000	Other	13	E-5
621230	Corselettes
6212300000	Corselettes	13	E-5

13	E-5
620899	Of other textile materials
621290	Other
6212900000	Other	13	E-5
621310	Of silk or silk waste
6213100000	Of silk or silk waste	8	E-5
621320	Of cotton
6213200000	Of cotton	8	E-5
621390	Of other textile materials
6213900000	materials		E-0
621410	Of silk or silk waste
621420	Of wool or fine animal hair
6214100000	Of silk or silk waste	8 8	E-8 E-5
6214200000	hair
621430 6214300000	Of synthetic fibres
6214400000	Of synthetic fibres	8	E-8
621440	Of artificial fibres	8	E-8
621490	Of artificial fibres Of other textile materials
6214900000
621510	Of silk or silk waste
6215100000		8	E-5
621520	Of silk or silk waste Of man-made fibres
6215200000	Of man-made fibres	8	E-0
621590	Of other textile materials
6215900000	Of other textile materials	8	E-0
621600	mitts.
6216001000	Gloves,mittens and
6216009000	Other		E-0
621710 6217100000	Accessories Accessories	8 13	E-5 E-5
621790 6217900000	Parts Parts	13	E-5

Page 154 in PDF

HS code (2002)	Description	Base Rate	Staging Category
630110	Electric blankets
6301100000	Electric blankets	10	E-5
630120	Blankets (othet than electric blankets) and travelling rugs,of wool or fine animal hair
6301200000	Blankets (othet than electric blankets) and travelling rugs,of wool or fine animal hair	10	E-5
630130	Blankets(other than electric blankets) and travelling rugs,of cotton Blankets(other than electric blankets) and travelling rugs,of
6301300000	cotton Blankets (other than electric blankets) and travelling	10	E-5
630140	rugs,of synthetic fibers
6301400000			E-5
630190	Other blankets and travelling rugs
6301900000	Other blankets and travelling rugs	10	E-5
630210	Bed linen, knitted or crocheted
6302101000	Of cotton	13	E-8
6302109000	Other	13	E-5
630221	Of cotton
6302210000	Of cotton	13	E-5
630222	Of man-made fibres
6302220000	Of man-made fibres	13	E-8
630229	Of other textile materials
6302290000	Of other textile materials	13	E-5
630231	Of cotton
6302310000	Of	13	E-5
630232	Of man-made fibres
630239	Of other textile
6302320000 6302390000	Of man-made fibres	13 13	E-5
630240 6302400000	Table linen,knitted or crocheted Table linen,knitted or crocheted	13	E-5
6302510000	Of cotton	13	E-5
630251	Of
630252 6302520000	Of flax	13	E-5
630253	Of flax
630259	Of other textile materials
6302530000	Of man-made fibres	13	E-5
6302590000 630260	Of other textile materials Toilet linen and kitchen linen,of terry towelling or similar	13	E-5
6302600000	Toilet linen and kitchen linen,of terry towelling or similar terry fabrics,of cotton	13	E-5

6302910000	Of cotton	13
630291	Of cotton		E-5
630292 6302920000	Of flax Of flax	13	E-5
630293	Of man-made fibres
630299	Of other textile materials
6302930000	Of man-made fibres
6302990000	Of other textile materials	13	E-5
630311 6303110000	Of cotton Of cotton	13	E-5
6303120000 630319	Of synthetic fibres	13	E-5
630312	Of synthetic
6303190000 630391	Of other textile materials Of other textile materials	13	E-5
630392	Of cotton		E-5
6303910000	Of cotton	13
6303990000	Of other textile materials
6303920000	Of synthetic fibres		E-5
630399		13
HS code (2002)	Description	Base Rate	Staging Category
630411	Knitted or crocheted
6304110000	Knitted or crocheted	13	E-5
630419	Other
6304190000	Other	13	E-5
630491	Knitted or crocheted
6304910000	Knitted or crocheted	13	E-5
630492	Not knitted or crocheted,of cotton
6304920000	Not knitted or crocheted,of cotton	13	E-5
630493	Not knitted or crocheted,of synthetic fibres
630499	Not knitted or crocheted,of other textile
6304930000	Not knitted or crocheted,of synthetic fibres	13
6304990000	materials Not knitted or crocheted,of other textile materials	13	E-5
6305100000	Of jute or of other textile bast fibres of heading 53.03	8	E-5
630510	Of jute or of other textile bast fibres of heading 53.03
6305200000	Of cotton	8	E-5
630532	Flexible intermediate bulk containers
6305320000	Flexible intermediate bulk containers	8	E-0
630533	Other, of polyethylene or polypropylene strip or the like

6305330000	Other, of polyethylene or polypropylene strip or the like	8	E-5
630539	Other

Page 155 in PDF

6305390000	Other	8	E-0
630590	Of other textile materials
6305900000 630611	Of cotton
6306110000	Of cotton	13	E-5
630612	Of synthetic fibres
6306120000	Of synthetic fibres	13	E-5
630619	Of other textile materials
6306190000	Of other textile materials	13	E-5
630621	Of cotton
6306210000	Of cotton	13	E-5
630622	Of synthetic fibres
6306220000	Of synthetic fibres	13	E-5
630629	Of other textile materials
6306290000	Of other textile materials	13	E-5
630631	Of synthetic fibres
6306310000	Of synthetic fibres	13	E-5
630639	Of other textile materials
6306391000	Of cotton	13	E-5
6306399000	Other	13	E-5
630641	Of cotton	13	E-5
630649	materials
6306410000	Of cotton		E-5
6306491000	Of synthetic fibres	13
6306499000	Other	13	E-5
6306910000	Of cotton	13	E-5
630699	Of other textile materials
6306999000	Other	13	E-5
6306991000	fibres		E-5
630720	Life-jackets and life-belts
630790
6307200000	Life-jackets and life-belts	10	E-5
6307901000	Footwear lace	10	E-5
6307902000	Cloth wrappers	10	E-5
6307903000	Dress patterns	10	E-5
6307909000	Other	10	E-5
HS code (2002)	Description	Base Rate	Staging Category
630800	Sets consisting of woven fabric and yarn,whether or not with accessories,for making up into rugs,tapestries,embroidered table cloths or serviettes,or similar textile articles,put up in packings for retail sale. consisting of woven fabric and yarn,whether or not with

6305390000	Other	8	E-0
6308000000	Sets accessories,for making up into rugs,tapestries,embroidered table cloths or serviettes,or similar textile articles,put up in packings for retail sale.	13	E-5
630900	Worn clothing and other worn articles. Worn clothing and other worn articles.	8
6309000000 631010	Sorted		E-5
6310100000	Sorted	8	E-0
631090	Other
6310900000	Other	8	E-0
640110	incorporating a protective metal toe-cap
6401100000	Footwear
640191	Covering the knee
6401911000			E-0
6401919000	Other	8	E-0
640192	Covering the ankle but not covering the knee
6401921000	Ski – boots	8	E-0
6401929010	Of rubber	8	E-0
6401929090	Other		E-0
640199	Other	8
640219 6402190000		13
640212 6402120000	Ski-boots, cross-country ski footwear and snowboard boots Ski-boots, cross-country ski footwear and snowboard boots Other	13	E-5
640220	Footwear with upper straps or thongs assembled by means of plugs
6402200000	Other footwear,incorporating a protective metal toe-cap Of rubber
640230	Other	13	E-5
6402301000 6402309000

Page 156 in PDF

640291	Covering the ankle Footwear,protective against cold	13	E-5
6402912000 6402919000	Tennis shoes, basketball shoes,gym shoes,training shoes and the like	13	E-5 E-5
6402911000	Other	13
6402991000	Sandals or similar footwear,produced in one piece by moulding	13	E-8
6402992000	Tennis shoes,basketball shoes,gym shoes,training shoes and the like	13	E-5
6402999000		13	E-5
640312	Other Ski-boots,cross-country ski footwear and snowboard boots		E-5
6403120000 640319	Ski-boots,cross-country ski footwear and snowboard boots	13	E-5
6403190000 640320	Other Other Footwear with outer soles of leather,and uppers which consist of leather straps across the instep and around the	13
6403200000	Footwear with outer soles of leather,and uppers which consist of leather straps across the instep and around the big toe	13
640330	inner sole or a protective metal toe-cap		E-8
6403300000	Footwear made on a base or platform of wood,not having inner sole or a protective metal toe-cap
640340	Other footwear,incorporating a protective metal toe-cap	13
6403400000 640351
6403511000 6403519000	Dress shoes Other	13 13	E-5 E-5
HS code (2002)	Description	Base Rate	Staging Category
640359	Other
6403591000	Dress shoes	13	E-8
6403599000	Other	13	E-5
640391	Covering the ankle
6403911000	Dress shoes	13	E-5
6403912000	Mountaineering footwear	13	E-5
6403913000	Lace-boots	13	E-5
6403914000	shoes,basketball shoes,gym shoes,training shoes and like	13	E-5
6403919000	Other	13	E-5
640399	Other
6403991000	Dress shoes	13	E-5
6403992000	Mountaineering footwear	13	E-5
6403993000	Lace-boots	13	E-5
6403994000	Tennis shoes,basketball shoes,gym shoes,training shoes and the like	13	E-5
6403999000	Other	13	E-5

640291	Covering the ankle Footwear,protective against cold	13	E-5
640411	Sports footwear; tennis shoes,basketball shoes,gym
6404110000	shoes,training shoes and the like Sports footwear; tennis shoes,basketball shoes,gym shoes,training shoes and the like	13	E-5
640419	Other
6404191000	Slippers	13	E-5
6404199000	Other	13	E-8
640420	Footwear with outer soles of leather or composition leather
6404201000	Slippers	13	E-5
6404209000	Other	13	E-8
640510 6405100000	With uppers of leather or composition leather leather or composition leather
640520	With uppers of texile materials
6405200000	With uppers of texile materials	13	E-5
640590	Other:
6405900000	Other:	13	E-5
640610	Uppers and parts thereof,other than stiffeners
6406101000	Uppers	8	E-0
6406102000	Parts	8	E-5
640620	Outer and heels,of rubber or plastics
6406201000	Outer soles	8	E-0
6406202000	Heels	8	E-0
6406910000

Page 157 in PDF

Of	8	E-0
	Of other materials
640699
6406991000	Removable in – soles	8
6406992000	Heel cushion	8	E-5
6406993000	Gaiters	8	E-8
6406994000	Leggings	8	E-0
6406999000	Other	8	E-0
650100	Hat-forms,hat bodies and hoods of felt,neither blocked to shape nor with made brims; plateaux and manchons (including slit manchons), of felt.
6501000000	Hat-forms,hat bodies and hoods of felt,neither blocked to shape nor with made brims; plateaux and manchons (including slit manchons), of felt.	8	E-0
650200	Hat-shapes,plaited or made by assembling strips of any material, neither blocked to shape,nor with made brims,nor lined,nor trimmed.
6502000000	lined,nor trimmed.
650300	lined or trimmed.
HS code (2002)	Description	Base Rate	Staging Category
6503000000	Felt hats and other felt headgear,made from the hat bodies,hoods or plateaux of heading 65.01,whether or not lined	8	E-0
650400	or trimmed. Hats and other headgear, plaited or made by assembling strips of any material,whether or not lined or trimmed.
6504000000	Hats and other headgear, plaited or made by assembling strips of any material,whether or not lined or trimmed.	8	E-0
650510	Hair-nets
6505100000	Hair-nets
650590	Other
6505901010	Of synthetic fibres	8	E-0
6505901090	Of other fibres	8	E-5
6505902010	Sports cap	8	E-5
6505902020	Berets	8
6505902090 6505909000	Other	8	E-5 E-5
650610	Safety headgear
6506100000	Safety headgear	8	E-0
650691	Of rubber or of plastics
6506910000	Of rubber or of plastics	8	E-0
650692	Of furskin
6506920000	Of furskin	8	E-0

Of	8	E-0
	Of other materials
650699	Of other materials
6506991000	Of leather	8	E-5
6506992000	Of metal	8	E-0
6506999000	Other		E-0
650700	Head-bands, lining, covers, hat foundations, hat frames,	8
6507000000	peaks and chinstraps,for headgear. Head-bands, lining, covers, hat foundations, hat frames, peaks	8	E-5
660110	Garden or similar	13
660191	umbrellas Having a telescopic shaft		E-5
6601100000
6601910000	Having a telescopic shaft	13
660199	Other
6601991000	Walking-stick umbrellas	13	E-5
6601992000	Sun umbrellas	13	E-5
6601999000	Other	13	E-5
660200	Walking-sticks,seat-sticks,whips,riding-crops and the like.
6602001000	Walking-sticks	8	E-0
6602002000	Seat-sticks	8	E-0
6602003000	Whips,ridingcrops	8	E-5
6602009000	Other	8	E-0
660310	Handles and knobs
6603100000	Handles and knobs Umbrella frames,including frames mounted on shafts	13	E-5
660320 6603200000	(sticks) Umbrella frames,including frames mounted on shafts (sticks)	13
660390	Other

Page 158 in PDF

13	E-5
6603900000 670100	scapes).		E-0
6701000000 670210	Skins and other parts of birds with their feathers or down,feathers,parts of feathers, down and articles thereof (other than goods of heading 05.05 and worked quills and scapes). Of plastics	8
670290	Of plastics materials
6702100000	Of other	8	E-5
6702901000	Of woven fabrics	8	E-0
6702902000		8
6702909000			E-0
HS code (2002)	Description	Base Rate	Staging Category
6703001010	Washed,dressed,thinned	8	E-8
6703001090	Other	8	E-5
6703009000	Other	8	E-5
670411	Complete wigs
6704110000	Complete wigs	8	E-0
670419	Other
6704191000	Partial wigs	8	E-0
6704192000	False beards	8	E-0
6704193000	False eyebrows	8	E-0
6704194000	False eyelashes	8	E-0
6704199000	Other	8	E-0
670420	Of human hair
6704201000	Complete wigs	8	E-0
6704202000	Partial wigs	8	E-0
6704203000	False beards	8	E-0
6704204000	False	8	E-0
6704205000	False eyelashes
6704209000	Other	8	E-0
670490	Of other materials
6704900000	Of other materials	8	E-0
680100	Setts,curbstones and flagstones,of natural stone(ex. slate).
6801000000	Setts,curbstones and flagstones,of natural stone(except slate).	8	E-5
680210	which is capable of being enclosed in a square the side of which is less than 7cm;artificially coloured
6802100000	Tiles,cubes and similar articles,whether or not rectangular(including square),the largest surface area of which is capable of being enclosed in a square the side of which is less	8	E-5

13	E-5
6603900000 670100	scapes).		E-0
680221	Marble, travertine and alabaster Marble
6802212000	Travertine	8	E-0
6802211000			E-5
6802213000	Alabaster	8	E-0
680222	Other calcareous stone
6802220000 680223	Other calcareous stone Granite	8	E-5
6802230000	Granite	8	RED
680229	Other stone
6802290000	Other stone	8	SEN
680291	Marble, travertine and alabaster
6802911000	Marble	8	E-5
6802912000	Travertine	8	E-0
6802913000	Alabaster	8	E-0
680292	Other calcareous stone
6802920000	Other calcareous stone	8	E-5
680293	Granite
6802930000	Granite	8	RED
680299	Other stone
6802990000	Other stone	8	SEN
680300 6803001000	Worked slate and articles of slate or of agglomerated slate. Inkstone

Page 159 in PDF

6803009000	Other	8 8	SEN SEN
680410	Millstones and grindstones for milling,grinding or pulping
6804100000		8	E-5
680421	Of agglomerated synthetic or natural diamond
680422 6804220000	Of other agglomerated abrasives or of ceramics Of other agglomerated abrasives or of ceramics
6804210000		8	E-5
680423	Of agglomerated synthetic or natural diamond Of natural stone		E-8
680430	Hand sharpening or polishing
6804230000		8	E-8
HS code (2002)	Description	Base Rate	Staging Category
6804300000	Hand sharpening or polishing stones	8	E-5
680510	On a base of woven textile fabric only
6805100000	On a base of woven textile fabric only	8	E-0
680520	On a base of paper or paperboard only
6805200000	On a base of paper or paperboard only	8	E-0
680530	On a base of other materials
6805300000	On a base of other materials	8	E-0
680610	Slag wool,rock wool and similar mineral wools( including intermixtures thereof),in bulk,sheets or rolls
6806101000	Slag wool	8	E-0
6806102000	Rock wool	8	E-0
6806103000	Ceramic fibre	8	E-5
6806109000	Other	8	E-0
680620	Exfoliated vermiculite,expanded clays,foamed slag and similar expanded mineral materials( including intermixtures thereof )
6806201000	Exfoliated vermiculite	8	E-0
6806202000	Expanded clays	8	E-0
6806204000	Expanded perlite	8	E-0
6806209000	Other	8	E-0
680690	Other
6806901000	Fire proofing material	8	E-0
6806909000	Other	8	E-5
680710	In rolls
6807100000	In rolls	8	E-0
680790	Other
6807900000	Other	8	E-0

6803009000	Other	8 8	SEN SEN
680800	Panels,boards, tiles,blocks and similar articles of vegetable fibre,of straw or of shavings, chips,particles, sawdust or other waste, of wood,agglomerated with cement,plaster or other mineral binders.
6808000000	mineral binders.		E-5
680911		8	E-0
6809110000
680919 6809190000	Other
680990	Other Other articles	8	E-0
6809900000	Other articles Building blocks and	8	E-0
681011 6810111000	bricks	8
6810112000	Bricks		E-0
6810191000 6810192000	Tiles Flagstones	8 8	E-5 E-0
6810193000		8	E-0
6810199000	Other	8	E-5
681091	Prefabricated structural components for building or civil engineering
6810910000	Prefabricated structural components for building or civil engineering	8	E-0
681099	Other
6810991000	Beams and girders	8	E-0
6810992000	Pile	8	E-0
6810993000 6810994000	Railway sleepers	8	E-0
6810995000	Pipes	8	E-0
6810999000	Other
681110 6811100000	Corrugated sheets Corrugated sheets	8
681120	Other sheets,panels,tiles and similar articles		E-0
HS code (2002)	Description	Base Rate	Staging Category
6811200000	Other sheets,panels,tiles and similar articles	8	E-0
681130	Tubes,pipes and tube or pipe fittings
6811300000	Tubes,pipes and tube or pipe fittings	8	E-0
681190	Other articles
6811900000	Other articles	8	E-0
681250	Clothing,clothing accessories,footwear and headgear
681260	Paper,millboard and felt
6812500000		8	E-0
6812600000 681270	Paper,millboard and felt
6812700000	Compressed asbestos fibre jointing,in sheets or rolls	8
681290	Compressed asbestos fibre jointing,in sheets or rolls Other
6812900000	Other		E-8
681310	Brake linings and pads
6813100000 681390	Other Clutch facing	8	E-0
6813901000 6813909000		8	E-5
681410	Plates, sheets and strips of agglomerated or reconstituted mica, whether or not on a support.
6814100000	Plates, sheets and strips of agglomerated or reconstituted mica, whether or not on a support.	8	E-5
681490	Other
6814900000	Other	8	E-5
681510	Non-electrical articles of graphite or other carbon
6815101000	Non-electrical articles of graphite
6815102000	Carbon fibre	8	E-5
681591
681520 6815200000 6815910000	Articles of peat Articles of peat Containing magnesite,dolomite or chromite	8	E-0

Page 160 in PDF

building or civil engineering	8	E-0
681099	Other
681599	Other	8	E-0
6815990000 690100	Other Bricks,blocks, tiles and other ceramic goods of siliceous fossil meals (for example, kieselguhr,tripolite or diatomite) or of similar siliceous earths.
6901002000	Blocks	8	E-0
6901003000	Tiles	8	E-5
6901009010	Slabs and panels	8	E-0
6901009090	Other	8	E-0
690210	Containing by weight,singly or together,more than 50% of the elements Mg,Ca or Cr,expressed as MgO, CaO or Cr ₂ O
6902100000	Containing by weight,singly or together,more than 50% of the elements Mg,Ca or Cr,expressed as MgO, CaO or Cr ₂ O ₃	8	E-5
690220	Containing by weight more than 50% of alumina (Al ₂ O ₃ ),of silica(SiO ₂ ) or of a mixture or compound of these products
6902200000	Containing by weight more than 50% of alumina (Al ₂ O ₃ ),of silica(SiO ₂ ) or of a mixture or compound of these products	8	E-8
690290 6902901000	Other Based upon silicon carbide or zircon	8	E-0
6902909000	Other	8	E-8
690310	1. Containing by weight more than 50% of graphite or other carbon or of a mixture of these products
6903101000	A. Retorts	8	E-0
6903102010	(1) For furnaces for production of semiconductor wafers	3	E-0
6903102090	(2) Other	8	E-0
6903103000 6903104000	C. Reaction vessels D. Muffles	8 8	E-0
6903105000		8	E-0
6903106000
6903107000 6903108000	F. Plugs G. Tubes and pipes	8 8	E-0 E-0

Page 161 in PDF

HS code (2002)	Description	Base Rate	Staging Category
6903109000	I. Others	8	E-0
690320	2. Containing by weight more than 50% of alumina(Al ₂ O ₃ ) or of a mixture or compound of alumina and of silica(SiO ₂ )
6903201000	Retorts	8	E-0
6903202000	Crucibles	8	E-5
6903203000		8	E-0
6903205000	Nozzles		E-0
6903206000	Plugs	8	E-0
6903207000	Tubes and pipes	8	E-8
6903208000	Bars and rods	8	E-0
6903209000	Other	8	E-0
690390	3. Other
6903901000	Based upon silicon carbide or zircon	8	E-5
6903909010	Retorts	8	E-0
6903909020	Crucibles	8	E-5
6903909030	Reaction vessels	8	E-0
6903909040	Muffles	8	E-0
6903909050	Nozzles	8	E-5
6903909060	Plugs	8	E-0
6903909070	Tubes and pipes	8	E-0
6903909080	Bars and rods	8	E-0
6903909090	Other	8	E-5
690410	Building bricks
6904100000	Building bricks	8	E-0
690490	Other
6904900000	Other tiles	8	E-0
690510	Roofing
6905100000	Roofing tiles	8	E-0
690590	Other
6905901000	Chimney pots,cowls and chimney liners	8	E-0
6905902000	Architectural ornaments	8	E-0
6905909000	Other	8	E-5
690600	Ceramic pipes,conduits,guttering and pipe fittings.
6906001000	Pipes,conduits and guttering	8	E-8
6906002000	Pipe fittings	8	E-0

690710	Tiles,cubes and similar articles,whether or not rectangular, the largest surface area of which is capable of being enclosed in a square the side of which is less than 7cm
6907101000	Of porcelain or china	8	E-0
6907109000	Other	8	E-5
690790	Other
6907901000	Of porcelain or china	8	E-5
6907909000	Other Tiles,cubes and similar articles,whether or not	8	E-0
690810	rectangular,the largest surface area of which is capable of being enclosed in a square the side of which is less than
6908101000	Of porcelain or china	8	E-0
6908109000	Other	8	E-8
690890	7cm
6908901000	Other Of porcelain or china	8	E-8
6908909000	Other	8	E-5
690911	Of porcelain or china
690912	Mohs scale
6909110000	Of porcelain or china Articles having a hardness equivalent to 9 or more on the	8	E-0
690919
6909120000		8	E-0
6909190000	Other
690990 6909900000	Other	8	E-8
691010	Of porcelain or china	8
HS code (2002)	Description	Base Rate	Staging Category
6910101000	Wash basins

Page 162 in PDF

8	E-5
6910102000	Baths	8	E-0
6910103000	Urinals
6910104000 6910109000	Other	8	E-0
691090	Other	8	E-0
6910900000	Other	8	E-0
691110	Tableware and kitchenware
6911101000	Coffee sets or tea sets	8	E-8
6911102000	Bowls and dishes	8	E-8
6911109000	Other	8	E-5
691190	Other
6911901000	Household articles	8	E-0
6911902000	Toilet articles	8	E-0
6911909000
691200	Ceramic tableware, kitchenware, other household articles and toilet articles,other than of porcelain or china.
6912001010	Coffee sets or tea sets	8	E-8
6912001020	Bowls and dishes	8	E-5
6912001090	Other	8	E-8
6912002000	Household articles	8	E-8
6912003000	Toilet articles	8	E-5
6912009000	Other	8	E-5
691310 6913101000	Of porcelain or china Statues,statuettes and busts	8	E-0
6913109020	Ornamental tablewares	8	E-0
6913109090	Other	8	E-8
691390	Other
6913901000	Statues,statuettes and busts	8	E-8
6913909020	Ornamental tablewares	8	E-0
6913909090	Other	8	E-8
691410	Of porcelain or china
6914101000	Flower – pots	8	E-5
6914109000	Other	8	E-0
691490	Other
6914901000	Flower – pots	8	E-0
6914909000	Other Cullet and other waste and scrap of glass; glass in the	8	E-5
700100
7001001000	mass. 1. Mass	5	E-0
7001002000	2. Waste and scrap,cullet	3	E-0
700210	Balls
7002100000	Balls	8	E-0
700220

8	E-5
6910102000	Baths	8	E-0
7002200000	Rods	8	E-0
700231 7002310000	Of fused quartz or other fused silica Of fused quartz or other fused silica Of other glass having a linear coefficient of expansion	8	E-8
700232	not exceeding 5×10-6 per Kelvin within a temperature range of
700239	to 300 ℃ Other
7002320000		8	E-0
700312 7003121000 7003122000	Coloured-out the mass(body tinted), opacified, flashed or having an absorbent, reflecting or non-reflecting layer Not more than 2 ㎜ in thickness More than 2 ㎜ but not more than 3 ㎜ in thickness	8 8	E-0 E-0
7003123000	More than 3 ㎜ but not more than 4 ㎜ in thickness	8	E-0
7003124000	More than 4 ㎜ but not more than 5 ㎜ in thickness
7003125000	More than 5 ㎜ but not more than 6 ㎜ in thickness	8	E-0
7003126000	More than 6 ㎜ but not more than 8 ㎜ in thickness	8 8	E-0 E-0
7003127000	More than 8 ㎜ in thickness	8	E-0
HS code (2002)	Description	Base Rate	Staging Category
700319	Other
7003191000	Not more than 2 ㎜ in thickness

Page 163 in PDF

8	E-0
7003192000	More than 2 ㎜ but not more than 3 ㎜ in thickness	8	E-0
7003193000	More than 3 ㎜ but not more than 4 ㎜ in thickness	8	E-0
7003194000	More than 4 ㎜ but not more than 5 ㎜ in thickness	8	E-0
7003195000	More than 5 ㎜ but not more than 6 ㎜ in thickness	8	E-0
7003196000	㎜ ㎜		E-0
7003197000	More than 8 ㎜ in thickness	8	E-0
700320	Wired sheets
7003200000	Wired sheets	8	E-0
700330	Profiles
7003300000	Profiles	8	E-0
700420	Glass,coloured-out the mass(body tinted), opacified, flashed or having an absorbent, reflecting or non-reflecting
7004201000	layer Not more than 2 ㎜ in thickness	8	E-0
7004202000	More than 2 ㎜ but not more than 3 ㎜ in thickness	8	E-0
7004203000	More than 3 ㎜ but not more than 4 ㎜ in thickness	8	E-0
7004204000	More than 4 ㎜ but not more than 5 ㎜ in thickness	8	E-0
7004205000	More than 5 ㎜ but not more than 6 ㎜ in thickness	8
7004206000	More than 6 ㎜ but not more than 8 ㎜ in thickness	8	E-0
7004207000	More than 8 ㎜ in thickness	8	E-0
700490	Other glass
7004901000	Not more than 2 ㎜ in thickness	8	E-0
7004902000	More than 2 ㎜ but not more than 3 ㎜ in thickness	8	E-0
7004903000	More than 3 ㎜ but not more than 4 ㎜ in thickness	8	E-0
7004904000	More than 4 ㎜ but not more than 5 ㎜ in thickness	8	E-0
7004905000	More than 5 ㎜ but not more than 6 ㎜ in thickness	8	E-0
7004906000	More than 6 ㎜ but not more than 8 ㎜ in thickness	8	E-0
7004907000	More than 8 ㎜ in thickness Non-wired glass, having an absorbent, reflecting or non-	8	E-0
7005101000	reflecting layer Not more than 2 ㎜ in thickness	8	E-0

8	E-0
7003192000	More than 2 ㎜ but not more than 3 ㎜ in thickness	8	E-0
7005102000	More than 2 ㎜ but not more than 3 ㎜ in thickness	8	E-5
7005103000	More than 3 ㎜ but not more than 4 ㎜ in thickness	8	E-0
7005104000	More than 4 ㎜ but not more than 5 ㎜ in thickness	8	E-0
7005105000		8	E-0
7005106000	More than 6 ㎜ but not more than 8 ㎜ in thickness	8	E-5
7005107000	More than 8 ㎜ in thickness	8	E-8
700521	Coloured-out the mass(body tinted), opacified, flashed or merely surface ground
7005211000	Not more than 2 ㎜ in thickness	8	E-0
7005212000	More than 2 ㎜ but not more than 3 ㎜ in thickness	8	E-8
7005213000	More than 3 ㎜ but not more than 4 ㎜ in thickness	8	E-5
7005214000	More than 4 ㎜ but not more than 5 ㎜ in thickness	8	E-5
7005215000	More than 5 ㎜ but not more than 6 ㎜ in thickness	8	E-5
7005216000	More than 6 ㎜ but not more than 8 ㎜ in thickness	8	E-5
7005217000	More than 8 ㎜ in thickness	8	E-5
700529	Other
7005291000	Not more than 2 ㎜ in thickness	8	E-5
7005292000	More than 2 ㎜ but not more than 3 ㎜ in thickness	8	E-5
7005293000	More than 3 ㎜ but not more than 4 ㎜ in thickness	8	E-5
7005294000	More than 4 ㎜ but not more than 5 ㎜ in thickness	8	E-5
7005295000	More than 5 ㎜ but not more than 6 ㎜ in thickness	8	E-0
7005296000	More than 6 ㎜ but not more than 8 ㎜ in thickness	8	E-5
7005297000	More than 8 ㎜ in thickness
700530	Wired glass
7005300000	Wired glass	8	E-0
700600	Glass of heading 70.03,70.04 or 70.05,bent,edge- worked,engraved, drilled,enamelled or otherwise worked, but not framed or fitted with other materials.

8	E-0
7003192000	More than 2 ㎜ but not more than 3 ㎜ in thickness	8	E-0
7006000000	not
HS code (2002)	Description	Base Rate	Staging Category
700711	Of size and shape suitable for incorporation in vehicles,aircraft, spacecraft or vessels
7007110000	Of size and shape suitable for incorporation in vehicles,aircraft, spacecraft or vessels	8	E-5
700719	Other
7007190000	Other	8	E-0
700721	Of size and shape suitable for incorporation in vehicles,aircraft, spacecraft or vessels
7007210000	Of size and shape suitable for incorporation in vehicles,aircraft, spacecraft or vessels		E-0
700729

Page 164 in PDF

7007290000	Other	8	E-0
700800	Multiple-walled insulating units of glass.
7008000000	Multiple-walled insulating units of glass.	8	E-0
700910	Rear-view mirrors for vehicles
7009100000
700991	Unframed
7009910000	Unframed	8	E-0
700992	Framed
7009920000	Framed	8	E-5
701010	Ampoules
7010100000	Ampoules	8	E-0
701020 7010200000	Stoppers, lids and other closures
701090	Stoppers, lids and other closures Other	8	E-0
7010900000
701110	For electric lighting
7011100000	For electric lighting	8	E-5
701120 7011201000	For cathode-ray tubes Color	8	E-0
7011209000	Other	8	E-0
701190	Other
7011900000	Other	8	E-0
701200 7012000000	Glass inners for vacuum flasks or for other vacuum vessels. Glass inners for vacuum flasks or for other vacuum vessels.	8
701310	Of glass-ceramics		E-0
7013100000	Of glass-ceramics Of lead crystal	8	E-0
701321		8	E-0
701329	Other		E-5
701331
7013290000	Other	8
7013310000		8	E-5
701332	Of glass having a linear coefficient of expansion not exceeding 5 x 10-6 per Kelvin within a temperature range of 0 ℃ to 300 ℃
7013320000	Of glass having a linear coefficient of expansion not exceeding 5 x 0 ℃ to 300 ℃	8	E-0
701339	10-6 per Kelvin within a temperature range of Other
701391	Other Of lead crystal		E-8
7013390000	crystal		E-0
7013910000 701399	Other	8
7013990000 701400	Other Signalling glassware and optical elements of glass(other than those of heading 70.15),not optically worked. 1. Of sealed beam lamp		E-8
7014009020			E-0

7007290000	Other	8	E-0
701510	1. Glasses for corrective spectacles	8	E-8
7015100000	1. Glasses for corrective spectacles 2. Other	8
7014001000 7014009010
701590	Optical elements of glass	8	E-0
7015901000 7015902000	For sun glasses Clock or watch glasses and the like	8	E-0 E-0
HS code (2002)	Description	Base Rate	Staging Category
7015909000	Other	8	E-0
701610	1. Glass cubes and other glass smallwares,whether or not on a backing,for mosaics or similar decorative purposes
7016100000	backing,for mosaics or similar decorative purposes	8	E-0
701690	2. Other Paving
7016901000	blocks,slabs,bricks,squares,tiles and other articles of pressed or moulded glass,whether or not wired,of a kind used for building or construction purposes	8	E-5
7016909010	Leaded lights	8	E-0
7016909020	Stained glass	8	E-0
7016909090	Other	8	E-0
701710 7017100000	Of fused quartz or other fused silica Of fused quartz or other fused silica	8	E-0
701720	Of other glass having a linear coefficient of expansion not exceeding 5 x 10-6 per Kelvin within a temperature range of 0 ℃ to 300 ℃
7017200000	Of other glass having a linear coefficient of expansion not exceeding 5 x 10-6 per Kelvin within a temperature range of 0 ℃ to 300 ℃	8	E-5
701790	Other
7017900000	Other	8	E-5
701810	Glass beads,imitation pearls,imitation precious or semi- precious stones and similar glass smallwares
7018101000	Beads	8	E-5
7018102000	Imitation pearls	8	E-5
7018103000	Imitation precious and semi-precious stones	8	E-5
7018104000	Imitation coral	8	E-0
7018109000	Other	8	E-5
701820	Glass microspheres not exceeding 1 ㎜ in diameter
7018200000	Glass microspheres not exceeding 1 ㎜ in diameter	8	E-0
701890

Page 165 in PDF

Other
7018901000	Glass eyes other than prosthetic articles	8	E-0
7018909000	Other	8	E-5
701911 7019110000	Chopped strands, of a length of not more than 50 ㎜ Chopped strands, of a length of not more than 50 ㎜	8	E-0
701919
7019120000
701931	Mats
7019190000 7019310000	Other Mats	8	E-0
701932		8	E-0
7019320000	Thin sheets (voiles)	8	E-0
701939
7019390000	Other	8
701940	Woven fabrics
7019400000	Of a width not exceeding 30 ㎝		E-0
701951	Of a width not exceeding 30 ㎝
7019510000		8
701952	Of a width exceeding 30 ㎝ , plain weave, weighing less than 250g/ ㎡ , of filaments measuring per single yarn not more
7019520000 7019590000	than 136 tex Of a width exceeding 30 ㎝ , plain weave, weighing less than 250g/ ㎡ , of filaments measuring per single yarn not more than	8	E-0
701990	Other Other
701959
7019901000		8	E-5
7019909000	Other Other articles of glass.	8
702000
HS code (2002)	Description	Base Rate	Staging Category
7020001011	(1) Quartz reactor tubes and holders designed for insertion into diffusion and oxidation furnaces for production of semiconductor wafers	0	E-0
7020001012	(2) Quartz crucibles for production of semiconductor wafers	3	E-8
7020001019	(3) Other	8	E-0
7020001090	B. Other	8	E-5
7020009000	2. Other	8	E-5
710110	Natural pearls
7101101000	Unworked	8	E-0
7101102000	Worked	8	E-0
710121	Unworked
7101210000	Unworked	8	E-0
710122	Worked
7101220000	Worked	8	E-0

Other
7018901000	Glass eyes other than prosthetic articles	8	E-0
710210	1. unsorted
7102100000	1. unsorted	1	E-0
710221	A. Unworked or simply sawn,cleaved or bruted
7102210000	A. Unworked or simply sawn,cleaved or bruted	1	E-0
7102290000	B. Other	5	E-8
710229	B. Other
7102310000	A. Unworked or simply sawn,cleaved or bruted	1	E-0
710231	A. Unworked or simply sawn,cleaved or bruted
710239	B. Other B. Other	5	E-8
7102390000 710310	1. Unworked or simply sawn or roughly shaped
7103100000	1. Unworked	1	E-0
710391	or simply sawn or roughly shaped A. Rubies,sapphires and emeralds
7103911000	(1) Industrial	5	E-5
7103919010	Rubies	5	E-5
7103919020	Sapphires	5	E-5
7103919030	Emeralds	5	E-5
710399	B. Other
7103991000	(1) Industrial	5	E-0
7103999010	Opal	5	E-0
7103999020	Jade	5	E-5
7103999030	Chalcedony	5	E-0
7103999040	Rocky crystal	5	E-5
7103999090	Other	5	E-5
710410	1. piezo-electric quartz
7104100000	1. piezo-electric quartz	5	E-0
710420	2. Other,unworked or simply sawn or roughly shaped

Page 166 in PDF

7104201000	A. Diamonds	5	E-0
7104209000	B.	5	E-0
710490	Other 3. Other
7104901010	(1) Diamonds	5	E-5
7104901020	(2) synthetic quartz	5	E-5
7104901090	(3) other	5	E-8
7104909010	Diamonds	5	E-5
7104909090	Other	5	E-8
710510	1. Of diamonds
7105101000	A. Natural	5	E-5
7105102000	B. Synthetic	5	E-0
710590	2. Other
7105901000	A. Of garnet	5	E-0
7105909000		5	E-5
710610	B. other
7106100000	Powder Powder	3	E-0
710691	Unwrought
7106911000	Containing by weight 99.99% or more of silver	3	E-0
7106919000	Other	3	E-8
710692 7106921000	Semi-manufactured Bars,rods and shapes	3	E-8
7106922000	Plates,sheets and strips	3	E-8
HS code (2002)	Description	Base Rate	Staging Category
7106923000	Wire	3	E-0
7106929000	Other	3	E-0
710700	Base metals clad with silver,not further worked than semi-
7107001000	Bars,rods and shapes	3	E-0
7107002000	Plates,sheets and strips	3	E-0
7107003000	Wire	3	E-0
7107004000	Tubes,pipes and hollow bars	3	E-0
7107009000	Other	3
710811	A. Powder
7108110000	A. Powder	3	E-0
710812	B. Other unwrought forms
7108121000	(1) Lumps,billets and grains	3	E-5
7108129000	(2) Other	3	E-0
710813	C. Other semi-manufactured forms

7104201000	A. Diamonds	5	E-0
7108131010	(a) For use in manufacturing semiconductor	8	E-0
7108131090	(b) Other	3	E-0
7108139010	Bars,rods and shapes	3	E-0
7108139020	Plates,sheets and strips	3	E-0
7108139090	Other	3	E-0
710820	2. Monetary
7108200000	2. Monetary	0	E-0
710900	Base metals or silver,clad with gold,not further worked than semi-manufactured.
7109000000	Base metals or silver,clad with gold,not further worked than semi-manufactured.	3	E-0
711011	Unwrought or in powder form
711019
7110110000		3	E-0
7110190000	Other
7110210000 711029	Unwrought or in powder form Other	3
7110290000			E-0
711031	Unwrought or in powder form		E-0
7110310000		3
711039	Unwrought or in powder form Other	3	E-0
7110390000	Other	3	E-0
711041	Unwrought Unwrought or in powder form
7110410000	or in powder form	3	E-0
711049
7110490000	Other	3	E-0
711100	Base metals, silver or gold, clad with platinum, not further worked than semi-manufactured.
7111000000 711230	worked than semi-manufactured. 1. Ash containing precious metal or precious metal compounds
7112300000	1. Ash containing precious metal or precious metal compounds	2	E-0
711291	sweepings containing		E-0
7112919000	(2) Other
7112911000	B. Of platinum,including metal clad with platinum but	2
7112921000	excluding sweepings containing other precious metals
7112929000	(1) Of residues (2) Other	2 3	E-0
711299	C. Other
7112991000	(1) Of residues	2	E-0

7104201000	A. Diamonds	5	E-0
7112992000	(2) Of waste, paring and scrap of plastics	6.5	E-0
7112999000	(3) Other	3	E-0
711311	Of silver,whether or not plated or clad with other precious metal
7113110000	Of silver,whether or not plated or clad with other precious metal	8	E-5
HS code (2002)	Description	Base Rate	Staging Category
711319	Of other precious metal,whether or not plated or clad with precious metal

Page 167 in PDF

7113191000	Of platinum	8	E-0
7113192000	Of gold	8	E-5
7113199000	Other	8	E-5
711320	Of base metal clad with precious metal
7113201000	Platinum-clad	8	E-0
7113202000	Gold-clad	8	E-0
7113203000	Silver-clad	8	E-8
7113209000	Other	8
711411	Of silver,whether or not plated or clad with other precious metal
7114111000	For table	8	E-8
7114112000	For toilet	8	E-0
7114113000	For office and desk	8	E-0
7114114000	For use by smokers	8	E-0
7114119000	Other	8	E-0
711419	Of other precious metal,whether or not plated or clad with precious metal
7114191000	For table	8	E-0
7114192000	For toilet	8	E-0
7114193000	For office and desk	8	E-0
7114194000	For use by smokers	8	E-0
7114199000	Other	8	E-5
711420 7114201000	Of base metal For table	8	E-0
7114202000	For toilet	8	E-0
7114203000	For office and desk	8	E-0
7114204000	For use by smokers	8	E-0
7114209000	Other	8	E-0
711510	Catalysts in the form of wire cloth or grill,of platinum
7115100000	Catalysts in the form of wire cloth or grill,of platinum	8	E-0
711590	Other
7115901010	Platinum crucible	8	E-0
7115901090	Other	8	E-0
7115909010	Of gold,including metals clad with gold	8	E-0
7115909020	Of silver,including metals clad with siver	8	E-5
7115909090
711610	Of natural or cultured pearls
7116101000	Of natural pearls	8	E-0
7116102000	Of cultured pearls	8	E-0

7113191000	Of platinum	8	E-0
711620	Of precious or semi-precious stones(natural,synthetic or reconstructed)
7116201000	Industrial	8	E-0
7116209010	For personal adornment	8	E-5
7116209090	Other	8	E-8
711711	Cuff-links and studs
7117110000	Cuff-links and studs	8	E-5
711719
7117191000	Other Necklace	8	E-5
7117192000	Bracelet	8	E-5
7117193000	Earing	8	E-5
7117194000	Brooch	8	E-5
7117195000	Ring	8	E-5
7117196000	Chains for personal adornment	8	E-5
7117199000	Other	8	E-5
711790	Other
7117900000	Other	8	E-5
711810	1. Coin (other than gold coin),not being legal tender 1. Coin (other than gold coin),not being legal tender	0	E-0
7118100000 711890	2. Other
7118901000	A. Gold coin	0	E-0
7118902000	B. Silver coin	0	E-0
HS code (2002)	Description	Base Rate	Staging Category
7118909000	C. Other	0	E-0
720110	1. Non-alloy pig iron containing by weight 0.5% or less of
7201101000	A. For casting	2	E-0
7201102000	B. For steel manufacture	2	E-0
7201109000	C. Other	2	E-0
720120	2. Non-alloy pig iron containing by weight more than 0.5% of phosphorus
7201200000	2. Non-alloy pig iron containing by weight more than 0.5% of phosphorus	2	E-0
720150	3. Alloy pig iron;spiegeleisen
7201501000		2
7201502000		2	E-0
720211	Containing by weight more than 2% of carbon.
7202110000	Containing by weight more than 2% of carbon.	8	E-8
720219	Other
7202190000	Other	8	E-0

7113191000	Of platinum	8	E-0
720221	Containing by weight more than 55% of silicon
7202210000	Containing by weight more than 55% of silicon	3	E-0
720229	Other
7202291000	Containing by weight 2% or more of magnesium	3	E-0
7202299000	Other	3	E-0
720230	3. Ferro-silico-manganese

Page 168 in PDF

7202300000	3. Ferro-silico-manganese	8	E-8
720241	A. Containing by weight more than 4% of carbon
720249
7202410000 7202490000	B. Other B. Other	3	E-0
720250	5. Ferro-silico-chromium
7202500000	5. Ferro-silico-chromium	3	E-0
720260	6. Ferro-nickel
720270 7202700000	7. Ferro-molybdenum
7202600000	6. Ferro-nickel	3	E-0
720280	8. Ferro-tungsten and ferro-silico-tungsten
720291	A. Ferro-titanium and ferro-silico-titanium
7202800000	ferro-silico-tungsten	5
7202920000			E-0
720293	C. Ferro-niobium	5
7202930000	C. Ferro-niobium	5
720299	D. Other
7202991000	(1) Ferro-phosphorus(iron phosphide),containing by weight 15% or more of phosphorus		E-0
7202999000		5	E-0
720310	1. Ferrous products obtained by direct reduction of iron ore
7203100000	1. Ferrous products obtained by direct reduction of iron ore	1	E-0
720390	(2) Other
7203900000	2. Other 1. Waste and scrap of cast iron	1 1	E-0
720410 7204100000	1. Waste and scrap of cast iron Of stainless steel
720421 7204210000		1	E-0
720429
7204290000	Other	1	E-0
720430 7204300000	3. Waste and scrap of tinned iron or steel 3. Waste and scrap of tinned iron or steel A. Turnings,shavings,chips,milling	1	E-0
7204410000	A. Turnings,shavings,chips,milling waste,sawdust,filings,trimmings and stampings whether or not in bundles	1	E-0
HS code (2002)	Description	Base Rate	Staging Category
720449	B. Other
7204490000	B. Other	1	E-0
720450	5. Remelting scrap ingots

7202300000	3. Ferro-silico-manganese	8	E-8
7204500000	5. Remelting scrap ingots	1	E-0
720510	1. Granules
7205101000	Shot	5	E-0
7205102000	Grit	5	E-0
7205109000		5
720521	Of alloy steel
7205210000	Of alloy steel	5	E-0
720529	Other
7205290000	Other	5	E-0
720610	1. Ingots
7206100000	1. Ingots	0	E-0
720690	2. Other
7206900000	2. Other	3	E-0
720711	Of rectangular(including square) cross-section, the width measuring less than twice the thickness
7207111000	Blooms	0	E-0
7207112000	Billets	0	E-0
720712	Other, of rectangular(other than square)cross-section
7207121000	Slabs	0	E-0
7207122000	Sheet bars	0	E-0
720719	Other
7207190000	Other	0	E-0
720720	2. Containing by weight 0.25% or more of carbon	0	E-0
7207201000	Blooms
7207202000			E-0
7207203000	Billets	0 0	E-0
7207204000	Slabs Sheet	0	E-0
7207209000	bars
720810	In coils, not further worked than hot-rolled, with patterns in relief
7208101000	Of a thickness of 4.75 ㎜ or more	0	E-0
7208109000	Of a thickness of less	0	E-0
720825	than 4.75 ㎜ Of a thickness of 4.75 ㎜ or more
7208250000	Of a thickness of 4.75 ㎜ or more Of a thickness of 3 ㎜ or more	0	E-0
720826 7208260000	but less than 4.75 ㎜ Of a thickness of 3 ㎜ or more but less than 4.75 ㎜ Of thickness of less than 3 ㎜	0	E-0
720827 7208270000	Of thickness of less than 3 ㎜	0	E-0

7202300000	3. Ferro-silico-manganese	8	E-8
7208360000	Of a thickness exceeding 10 ㎜	0	E-0
720837 7208370000	Of a thickness of 4.75 ㎜ or more but not exceeding 10 ㎜ Of a thickness of 4.75 ㎜ or more but not exceeding 10 ㎜	0	E-0
720836	Of a thickness exceeding 10 ㎜
720838 7208380000	Of a thickness of 3 ㎜ or more but less than 4.75 ㎜ Of a thickness of 3 ㎜ or more but less than 4.75 ㎜	0	E-0
720839 7208390000	Of a thickness of less than 3 ㎜ ㎜	0

Page 169 in PDF

E-0
720840	Of a thickness of less than 3 Not in coils, not further worked than hot-rolled, with
7208400000	Not in coils, not further worked than hot-rolled, with patterns in relief ㎜	0	E-0
720851	patterns in relief
7208510000	Of a thickness exceeding 10 ㎜	0	E-0
720852	Of a thickness of 3 ㎜ or more but less than 4.75 ㎜
7208530000	Of a thickness of 3 ㎜ or more but less than 4.75 ㎜	0	E-0
7208520000 720853	Of a thickness of 4.75 ㎜ or more but not exceeding 10 ㎜	0
720854	Of a thickness of less than 3 ㎜
7208540000 720890	Of a thickness of less than 3 ㎜ Other	0	E-0
HS code (2002)	Description	Base Rate	Staging Category
720915	Of thickness of 3 ㎜ or more
7209150000	Of thickness of 3 ㎜ or more	0	E-0
720916	Of a thickness exceeding 1 ㎜ but less than 3 ㎜
7209160000	Of a thickness exceeding 1 ㎜ but less than 3 ㎜	0	E-0
720917	Of a thickness of 0.5 ㎜ or more but not exceeding 1 ㎜
7209170000	Of a thickness of 0.5 ㎜ or more but not exceeding 1 ㎜	0	E-0
720918	Of a thickness of less than 0.5 ㎜ Of a thickness of less than 0.5 ㎜
7209180000			E-0
720925
720926	Of a thickness exceeding 1 ㎜ but less than 3 ㎜
7209250000	Of a thickness of 3 ㎜ or more	0	E-0
7209260000	Of a thickness exceeding 1 ㎜ but less than 3 ㎜ Of a thickness of 0.5 ㎜ or more but not exceeding 1
720927	㎜	0	E-0
7209270000	Of a thickness of 0.5 ㎜ or more but not exceeding 1 ㎜	0	E-0
7209280000	Of a thickness of less than 0.5 ㎜	0	E-0
720928	Of a thickness of less than 0.5 ㎜ Other
720990		0	E-0

E-0
720840	Of a thickness of less than 3 Not in coils, not further worked than hot-rolled, with
721011	Of a thickness of 0.5 ㎜ or more
7209900000	Other		E-0
7210110000	Of a thickness of 0.5 ㎜ or more Of a thickness of less than 0.5
7210120000	Of a thickness of less than 0.5 ㎜	0 0
721012	㎜		E-0
721020	Plated or coated with lead,including terneplate		E-0
721030	Electrolytically plated or coated with zinc
7210200000	Plated or coated with lead,including terneplate	0
7210300000 721041	Electrolytically plated or coated with zinc Corrugated	0	E-0
7210410000	Corrugated	0	E-0
721049	Other
7210490000	Other	0	E-0
721050	Plated or coated with chromium oxides or with chromium and	0	E-0
7210500000 7210610000	Plated or coated with aluminium-zinc alloys
721061	Plated or coated with aluminium-zinc alloys	0
7210690000		0	E-0
721090	Painted,varnished or coated with plastics		E-0
721070	Other	0	E-0
7210700000	Painted,varnished or coated with plastics	0	E-0
7210901000 7210902000	Plated or coated with nickel		E-0
7210909000	Other
721113	Rolled on four faces or in a closed box pass,of a width exceeding 150 ㎜ and a thickness of not less than 4 ㎜ ,not in
7211130000	Rolled on four faces or in a closed box pass,of a width exceeding 150 ㎜ and a thickness of not less than 4 ㎜ ,not in coils and without patterns in relief Other,of a thickness of 4.75 ㎜ or more		E-0
721114	Other,of a thickness of 4.75 ㎜ or	0
7211140000	more

Page 170 in PDF

0	E-0
721119	Other
7211190000	Other	0	E-0
721123	Containing by weight less than 0.25% of carbon
721129	Other
7211230000	Containing by weight less than 0.25% of		E-0
721190		0
7211290000	Other	0	E-0
7211900000 721210	Other Plated or coated with tin
7212101000 7212102000	㎜		E-0
HS code (2002)	Description	Base Rate	Staging Category
721220	Electrolytically plated or coated with zinc
7212200000	Electrolytically plated or coated with zinc	0	E-0
721230	Otherwise plated or coated with zinc
7212300000	Otherwise plated or coated with zinc	0	E-0
721240	Painted,varnished or coated with plastics
7212400000	Painted,varnished or coated with plastics	0	E-0
721250	Otherwise plated or coated
7212501000	Plated or coated with nickel	0	E-0
7212502000	Plated or coated with copper	0
7212509000	Other	0	E-0
721260	Clad
7212600000	Clad	0	E-0
721310	Containing indentations,ribs,grooves or other deformations produced during the rolling process
7213100000	Containing indentations,ribs,grooves or other deformations produced during the rolling process	0	E-0
721320	Other, of free-cutting steel Other, of free-cutting steel
7213200000		0	E-0
721391	Of circular cross-section measuring less than 14 ㎜ in
7213911000	diameter Containing by weight less than 0.6% of carbon	0	E-0
7213919000	Other	0	E-0
7213991000	Containing by weight less than 0.6% of carbon	0	E-0
7213999000	Other	0	E-0
721399
7214100000	Forged Forged	0	E-0
721410 721420	Containing indentations,ribs,grooves or other deformations produced	0

0	E-0
721119	Other
721430	Other, of free-cutting steel
7214201000	during the rolling process or twisted after rolling Concrete reinforcing bar	0	E-0
7214209000			E-0
7214300000
721491	Other Of rectangular(other than square)cross-section
721499 7214991000	Other Containing by weight less than 0.6% of carbon	0	E-0
7214999000	Other Of free-cutting steel,not further worked than cold-formed or	0	E-0
7215100000	Of free-cutting steel,not further worked than cold-formed or cold- finished	0
721550	Other,not further worked than cold-formed or cold-finished
7215500000	Other,not further worked than cold-formed or cold-finished		E-0
721590 7215900000	Other Other	0	E-0
721610	section	0
7216101000	U		E-0
7216102000	I sections	0 0	E-0
7216103000	H section		E-0
721621	L sections
7216210000	L sections	0	E-0
721622	T sections
7216220000	T sections	0	E-0
721631	U sections
7216310000	U sections	0	E-0
721632	I sections
7216320000	I sections
721633	H sections ㎜
7216332000 721640	More than 400 ㎜ in height L or T sections, not further worked than hot-rolled, hot-	0	E-0
HS code (2002)	Description	Base Rate	Staging Category
7216401000	L sections	0	E-0
7216402000	T sections	0	E-0
721650	Other angles,shapes and sections,not further worked than hot-rolled,hot-drawn or extruded
7216500000	Other angles,shapes and sections,not further worked than hot- rolled,hot-drawn or extruded Obtained from flat-rolled products	0	E-0
721661 7216610000 721669	Obtained from flat-rolled products Other	0	E-0

0	E-0
721119	Other
7216690000 721691	Other Cold-formed or cold-finished from flat-rolled products

Page 171 in PDF

0	E-0
7216910000 721699	Cold-formed or cold-finished from flat-rolled products Other	0	E-0
7216990000	plated or	0
721710	Other Not coated,whether or not polished		E-0
7217100000 721720 7217200000	Not plated or coated,whether or not polished Plated or coated with zinc Plated or coated with zinc	0 0	E-0 E-0
721730 7217301000 7217309000	Plated or coated with other base metals Plated or coated with copper Other	0	E-0
721790	Other
7217900000	Other 1. Ingots and other primary	0 0	E-0
721810 7218100000 721891 7218911000	forms 1. Ingots and other primary forms Of rectangular(other than square) cross-section Slabs	0 0	E-0 E-0
7218919000 7218999000 721913	Of a thickness of 3 ㎜ or more but less than 4.75 ㎜	0	E-0
7218912000	Sheet bars Other Other	0
7218991000		0	E-0
721899	Blooms	0
7218992000	Billets Other	0	E-0
721911 7219110000	Of a	0	E-0
721912 7219120000	thickness exceeding 10 ㎜ Of a thickness exceeding 10 ㎜ Of a thickness of 4.75 ㎜ or more but not exceeding 10 ㎜ Of a thickness of 4.75 ㎜ or more but not exceeding 10 ㎜	0	E-0 E-0 E-0
7219130000 721914 7219140000 721923	Of a thickness of 3 ㎜ or more but less than 4.75 ㎜ Of a thickness of less than 3 ㎜ Of a thickness of less than 3 ㎜ ㎜	0 0 0	E-0 E-0 E-0
721921 7219210000 721922	Of a thickness exceeding 10 Of a thickness exceeding 10 ㎜ Of a thickness of 4.75 ㎜ or more but not exceeding 10 ㎜	0
7219220000	Of a thickness of 4.75 ㎜ or more but not exceeding 10 ㎜ Of a thickness of 3 ㎜ or more but less than 4.75 ㎜	0	E-0 E-0
7219230000 721924	Of a thickness of 3 ㎜ or more but less than 4.75 ㎜ Of a thickness of less than 3 ㎜
7219240000	Of a thickness of less than 3 ㎜
721931 7219310000	Of a thickness of 4.75 ㎜ or more

0	E-0
7216910000 721699	Cold-formed or cold-finished from flat-rolled products Other	0	E-0
721932	Of a thickness of 4.75 ㎜ or more Of a thickness of 3 ㎜ or more but less than 4.75 ㎜	0	E-0
7219320000 721933 7219330000	Of a thickness of 3 ㎜ or more but less than 4.75 ㎜ Of a thickness exceeding 1 ㎜ but less than 3 ㎜ Of a thickness exceeding 1 ㎜ but less than 3 ㎜	0 0	E-0 E-0
7219340000 721935 7219350000	Of a thickness of 0.5 ㎜ or more but not exceeding 1 ㎜ Of a thickness of less than 0.5 ㎜ Of a thickness of less than 0.5 ㎜ Other	0	E-0 E-0
721990 7219900000 722011	Other	0
7220110000	Of a thickness of 4.75 ㎜ or more Of a thickness of 4.75 ㎜ or more	0	E-0
HS code (2002)	Description	Base Rate	Staging Category
722012	a thickness of less than 4.75 ㎜
7220120000	Of Of a thickness of less than 4.75	0	E-0
722020	㎜ Not further worked than cold-rolled (cold-reduced)
7220200000	Not further worked than cold-rolled (cold-reduced)	0	E-0
722090	Other
7220900000	Other	0	E-0
722100	Bars and rods,hot-rolled,in irregularly wound coils,of stainless steel.
7221000000	Bars and rods,hot-rolled,in irregularly wound coils,of stainless steel.	0	E-0
722211	Of circular cross-section
7222110000	Of circular cross-section	0	E-0
722219 7222190000	Other	0	E-0
722220 7222200000	Bars and rods,not further worked than cold-formed or cold- finished		E-0
722230	Other bars and rods
7222300000	Other bars and rods	0	E-0
722240	Angles,shapes and sections
7222400000	Angles,shapes and sections
722300	Wire of stainless steel.
7223000000 722410	Wire of stainless steel. 1. Ingots and other primary forms	0 0	E-0

0	E-0
7216910000 721699	Cold-formed or cold-finished from flat-rolled products Other	0	E-0
722490	2. Other
7224100000	1. Ingots and other primary forms		E-0
7224901000	Blooms	0	E-0
7224902000	Billets	0	E-0
7224903000	Slabs	0	E-0
7224904000	Sheet bars	0	E-0
7224909000	Other	0	E-0
722511
7225110000	Grain-oriented	0	E-0
722519	Other 2. Of high speed steel	0	E-0
7225190000 722520	Other		E-0
722530	3. Other,not further worked than hot-rolled,in coils
7225200000	2. Of high speed steel	0 0
7225300000 722540	3. Other,not further worked than hot-rolled,in coils 4. Other,not further worked than hot-rolled,not in coils
722550 7225500000	5. Other,not further worked than cold-rolled(cold-reduced) 5. Other,not further worked than cold-rolled(cold-reduced)
7225400000		0	E-0 E-0
722591 7225910000	Electrolytically plated or coated with zinc Electrolytically plated or coated with zinc	0	E-0
722592	Otherwise plated or coated with zinc

Page 172 in PDF

7225920000		0	E-0
722599
7225990000	Other Other
722611	Grain-oriented
7226110000	Grain-oriented	0	E-0
722619	Other 2. Of high speed steel
7226190000 722620	Other	0	E-0
722691
7226200000	2. Of high speed steel		E-0
7226910000	Not further worked than hot-rolled	0	E-0
722692	Not further worked than cold-rolled (cold- reduced) Not further worked than cold-rolled (cold- reduced)
7226920000 722693	Not further worked than hot-rolled Electrolytically plated or coated with zinc	0	E-0
722694	Otherwise plated or coated with
7226930000	Electrolytically plated or coated with	0	E-0
HS code (2002)	Description	Base Rate	Staging Category
7226940000	Otherwise plated or coated with zinc	0	E-0
722699	Other
7226991000	Amorphous alloy steel thin sheet of a thickness of not exceeding 100 ㎛	0	E-0
7226999000	Other	0	E-0
722710	Of high speed steel
7227100000	Of high speed steel	0	E-0
722720	Of silico-manganese steel
722790	Other
7227200000		0	E-0
7227901000	Of heat-resisting steel	0	E-0
7227909000	Other	0	E-0
722810	Bars and rods,of high speed steel
7228100000	Bars and rods,of high speed steel Bars and rods,of silico-manganese steel	0	E-0
722820 7228200000	Bars and rods,of silico-manganese steel	0	E-0
722830	Other bars and rods,not further worked than hot-rolled,hot- drawn or extruded
7228300000	Other bars and rods,not further worked than hot-rolled,hot-drawn or extruded	0	E-0
722840	Other bars and rods,not further worked than forged

7225920000		0	E-0
7228400000	Other bars and rods,not further worked than forged cold-formed or	0	E-0
722850			E-0
7228500000		0
722870	and sections
7228700000	Angles,shapes and sections		E-0
722880	Angles,shapes	0
7228800000	Hollow drill bars and rods Hollow drill bars and rods	0	E-0
722910
7229100000	high speed steel	0	E-0
722920	Of Of silico-manganese steel	0	E-0
722990	Other
7229200000	Of silico-manganese steel	0	E-0
7229901000 7229902000	Electric resistance wire Heat resistance wire	0	E-0
7229909000		0
730110	Sheet piling
7301101000	U type	0	E-0
7301109000	Other	0	E-0
730120	Angles,shapes and sections
7301201000	U sections	0	E-0
7301202000	H sections I sections	0 0	E-0
7301203000 7301209000	Other	0	E-0
730210	Rails
7302101010	Heat treated	0	E-0
7302101090	Other	0	E-0
7302102010	Heat treated
7302102090 7302103010	Heat treated	0 0	E-0 E-0
7302103090	Other	0	E-0
7302104010	Heat treated	0	E-0
7302104090	Other	0	E-0
730230	SwiTVh blades,crossing frogs,point rods and other crossing
7302300000	pieces Switch blades,crossing frogs,point rods and other crossing	8	E-8
7302400000	Fish-plates and sole plates
730240
7302900000	Other	0	E-0
730290	Other
HS code (2002)	Description	Base Rate	Staging Category

7225920000		0	E-0
730300	Tubes,pipes and hollow profiles,of cast iron.
7303001010	Of ductile cast iron	8	E-8
7303001090	Other	8	E-5
7303002000	Hollow profiles	8
730410	Line pipe of a kind used for oil or gas pipelines		E-0
7304100000	Line pipe of a kind used for oil or gas pipelines	0	E-0
730421	Drill pipe		E-0
7304210000	Drill pipe Other	0
730429 7304290000	Other	0	E-0
730431	Cold-drawn or cold-rolled (cold-reduced) Cold-drawn or cold-rolled (cold-reduced)	0	E-0
7304310000	Other

Page 173 in PDF

730439 7304390000	Other Cold-drawn or cold-rolled (cold-reduced)	0	E-0
730441 7304410000	Cold-drawn or cold-rolled (cold-reduced)
730449	Other
7304490000 730451	Other Cold-drawn or cold-rolled(cold-reduced)	0	E-0
7304510000
730459 7304590000 730490	Other Other	0	E-0
7304900000	Other Other	0	E-0
730511 7305110000	Longitudinally submerged arc welded Longitudinally submerged arc welded	0
7306302090 730640	Line pipe of a kind used for oil or gas pipe-lines Line pipe of a kind used for oil or gas pipe-lines for oil or gas Other	0 0	E-0
7306401000	More than 114.3 ㎜ in external diameter Not more than 114.3 ㎜ in external diameter	0	E-0
730650 7306500000	Other,welded, of circular cross-section,of other alloy Other,welded, of circular cross-section,of other alloy steel
730512 7305120000 7305190000 730520 7305200000	Other,longitudinally welded Other,longitudinally welded Other Other
730519		0	E-0
7306603000	Plated or clad with metal other than zinc steel	0 0	E-0
730590 7305900000 730610 7306100000 730620 7306201000	Casing of a kind used in drilling for oil or gas Casing of a kind used in drilling for oil or gas Longitudinally welded	0	E-0
730531 7305310000		0	E-0
730539	Other Other		E-0
7305390000	Other	0	E-0
7306302020 7306302030	Casing and tubing of a kind used in drilling Casing Tubing Other,welded,of circular	0	E-0 E-0
7306301010 7306301020	cross-section, of iron or non-alloy	0
7306202000			E-0
730630			E-0
7306301030 7306301090	Coated with non-metal	0
7306302010	Zinc galvanized	0	E-0
7306402000
730660 7306601010	Other,welded, of non-circular cross-section Galvanized zinc Other	0	E-0

730439 7304390000	Other Cold-drawn or cold-rolled (cold-reduced)	0	E-0
7306601090 7306602000	Of stainless steel	0	E-0 E-0
HS code (2002)	Description	Base Rate	Staging Category
730690	Other
7306901000	Double wallsteel tube	0	E-0
7306909000	Other
730711	Of non-malleable cast iron	0	E-0
7307110000	Of non-malleable cast iron	8	E-0
730719	Other
7307190000	Other	8	E-5
730721	Flanges
7307210000		8	E-5
730722	Threaded elbows,bends and sleeves
7307221000	Flanges
7307229000	Other	8	E-0
730723 7307230000	Butt welding fittings Butt welding fittings	8	E-0
730729	Other
7307290000	Other	8	E-5
730791	Flanges
7307910000	Flanges	8	E-5

Page 174 in PDF

7307921000	Threaded sleeves, of iron or steel	0	E-0
730792		8	E-5
7307929000	Other
730793	Butt welding fittings
7307930000	Butt welding fittings	8	E-0
730799	Other
7307990000	Other	8	E-0
730810	Bridges and bridge-sections
7308100000 730820	Bridges and bridge-sections Towers and lattice masts	0	E-0
7308200000	Towers and lattice masts Doors,windows and their		E-5
730830	frames and thresholds
7308300000	for doors or	8	E-5
730840	Equipment for scaffolding,shuttering,propping pitpropping
7308400000	Equipment for scaffolding,shuttering,propping or pitpropping	8	E-0
730890	Other
7308901000
730900	Lock-gates Other or steel,of a capacity exceeding 300 ℓ , whether or not lined or	8
7308909000		0
731010	Reservoirs,tanks,vats and similar containers for any material(other than compressed or liquefied gas),of iron heat-insulated,but not fitted with mechanical or thermal equipment.
7309000000	Reservoirs,tanks,vats and similar containers for any material(other than compressed or liquefied gas),of iron or steel,of a capacity exceeding 300 ℓ , whether or not lined or heat- insulated,but not fitted with mechanical or thermal equipment.		E-0
7310100000	ℓ Of a capacity of 50 ℓ or more	8	E-5
731021	Cans which are to be closed by soldering or crimping Other
7310210000
731029		8	E-0
7310290000 731100 7311001000	Other Containers for compressed or liquefied gas,of iron or steel. Not more than 30 ℓ in capacity More than 30 ℓ but not more than 100 ℓ in capacity	8 8	E-5
7311002000		8	E-0 E-0
7311003000	More than 100 ℓ in capacity	8
731210	Stranded wire, ropes and cables

7307921000	Threaded sleeves, of iron or steel	0	E-0
7312101011	Fitted with fittings or made up into articles	0	E-0
7312101019	Other	0	E-0
7312101091	Fitted with fittings or made up into articles
7312101092 7312101099	cords Other	0	E-0
7312102011	Fitted with fitting or made up into articles	0	E-0 E-0
HS code (2002)	Description	Base Rate	Staging Category
7312102019	Other	0	E-0
7312102091	Fitted with fittings or	0	E-0
7312102092	Other	0	E-0
7312102099		0	E-0
731290	Other
7312900000	Other	0	E-0
7313001000		0	E-0
7313009000		0	E-0
731412

Page 175 in PDF

Endless bands for machinery, of stainless steel
7314120000	Endless bands for machinery, of stainless steel	0	E-0
731413	Other endless bands for machinery
7314130000	Other endless bands for machinery	0	E-0
731414	Other woven cloth, of stainless steel
7314140000	Other woven cloth, of stainless steel		E-0
731419	Other	0	E-0
7314190000	Other	0
731420	Grill,netting and fencing,welded at the intersection,of wire with a maximum cross-sectional dimension of 3 ㎜ or more
7314200000	and having a mesh size of 100 ㎠ or more Grill,netting and fencing,welded at the intersection,of wire with a maximum cross-sectional dimension of 3 ㎜ or more and having	0	E-0
731431	a mesh size of 100 ㎠ or more coated
7314310000	with zinc zinc	0	E-0
731439	Plated or
7314390000 731441	Other Plated or coated with zinc	0 0	E-0 E-0
7314410000 731442	Plated or coated with zinc
7314420000	Coated with plastics	0	E-0
731449	Other
731450	Expanded metal
7314500000	metal		E-0
731511 7315110000	Roller chain Roller chain	8	E-5
731512	Other Other chain	8	E-8
7315120000	Parts	8	E-0
731519 7315190000	Parts
731520	Skid chain
7315200000	Skid chain	8	E-0
731581 7315810000	Stud-link Stud-link
731582	Other,welded link
7315820000	Other,welded link	8	E-0
731589	Other
7315890000 731590	Other Other parts	8	E-5
7315900000	Other
731600	Anchors,grapnels and parts thereof,of iron or steel. Parts	8	E-0
7316002000 731700	Nails,tacks,drawing pins,corrugated nails,staples(other than those of heading 83.05) and similar articles,of iron or

Endless bands for machinery, of stainless steel
7314120000	Endless bands for machinery, of stainless steel	0	E-0
7316001000	Anchors and grapnels	8	E-0
7317001021	Plated,coated or painted
7317001011	steel,whether or not with heads of other material,but		E-0
7317001019	Other	0 0	E-0 E-0
HS code (2002)	Description	Base Rate	Staging Category
7317001029	Other	0	E-0
7317002000	Tacks	0	E-0
7317003000	Corrugated nails	0	E-0
7317004000 7317005000	Staples	0	E-0
7317009000	Other	0	E-0
731811	Coach screws
7318110000	Coach screws	8	E-5
731812	Other wood screws
7318120000	Other wood screws	8	E-0
731813	Screw hooks and screw rings
7318130000	Screw hooks and screw rings	8	E-0
731814	Self-tapping screws
7318140000	Self-tapping screws	8	E-0
731815	washers
7318151000	Machine screws	8
7318152000	Bolts	8	E-0 E-5
7318153000	Bolts and nuts(in set)	8	E-5
7318159000	Other	8	E-5
731816	Nuts
7318160000	Nuts	8	E-5
731819	Other
7318190000	Other	8	E-5
731821	Spring washers and other lock washers
7318210000	Spring washers and other lock washers

Page 176 in PDF

8	E-0
731822 7318220000	Other washers
731823	Rivets
731824 7318240000	Cotters and cotter-pins Cotters and cotter-pins		E-5
731829	Other
7318290000	Sewing, darning or embroidery needles
731910	Hand knitting needles
7319101000	Hand sewing needles	8	E-5
7319102000 7319109000	Other	8	E-5
731920	Safety pins
7319200000	Safety pins	8	E-0
731930	Other pins
7319300000	Other pins	8	E-5
731990	Other
7319900000	Other	8	E-0
732010	Leaf-springs and leaves thereof
7320101000	Leaf-springs for automobiles	8	E-5
7320102000	Leaf-springs for railway locomotives and rollingstocks	8	E-0
7320109000	Other	8	E-0
732020	Helical springs
7320201000	For automobiles	8	E-5
7320202000	For shockabsorbers	8	E-0
7320203000	For buffers on rolling stock couplings	8	E-0
7320204000	For upholstery	8	E-0
7320209000	Other		E-0
732090	Other
7320901000	Flat spiral springs	8	E-0
7320909000	Other springs	8	E-5
732111 7321110000	For gas fuel or for both gas and other fuels For gas fuel or for both gas and other fuels	8	E-0
732112 7321120000	For liquid fuel For liquid	8	E-0
732113 7321130000	For solid fuel For solid fuel
HS code (2002)	Description	Base Rate	Staging Category
732181	For gas fuel or for both gas and other fuels
7321810000	For gas fuel or for both gas and other fuels	8	E-0
732182	For liquid fuel
7321820000	For liquid fuel	8	E-0
732183	For solid fuel
7321830000	For solid fuel	8	E-5

8	E-0
731822 7318220000	Other washers
732190	Parts
732211	Of cast iron
7321900000	Parts	8
7322111000	Radiators		E-0
7322112000	Parts	8	E-0
732219 7322191000	Other Radiators	8	E-0
7322192000	Parts	8	E-0
732290	2. Other
7322901000	A. Solar collector and parts thereof	8	E-0
7322909010	Air heater	8	E-0
7322909020	Hot air distributor	8	E-0
7322909030
732310	Iron or steel wool; pot scourers and scouring or polishing pads, gloves and the like
7323100000	Iron or steel wool; pot scourers and scouring or polishing pads,	8	E-0
732391	gloves and the like Of cast iron,not enamelled
7323910000	Of cast iron,not	8	E-8
732392	Of cast iron,enamelled
7323920000	enamelled
732393	Of cast iron,enamelled Of stainless steel	8	E-5
7323930000	Of stainless steel	8	E-5
732394	Of iron (other than cast iron) or steel,enamelled
7323940000	Of iron (other than cast iron) or steel,enamelled	8	E-5
732399	Other
7323990000	Other	8	E-5
732410	Sinks and wash basins, of stainless steel
7324101000	Sinks	8	E-5
732421	Of cast iron,whether or not enamelled Of cast iron,whether or not
7324102000
7324210000	enamelled	8	E-0
7324291000	Other,including parts	8	E-8
7324299000		8	E-5
7324901000	Toilet sets	8	E-5
732490
7324908000	Other	8	E-8
7324909000	Parts	8	E-5

8	E-0
731822 7318220000	Other washers
732510	Of non-malleable cast iron
7325100000	Of non-malleable cast iron	8	E-5
732591	Grinding balls and similar articles for mills
7325910000 732599 7325991000	Grinding balls and similar articles for mills Other Of cast iron	8 8	E-0
7325992000	Of cast steel	8	E-5 E-5
7325993000	Of alloy steel	8	E-0
7325999000
732611	Other	8	E-0
7326110000	Grinding balls and similar articles for mills

Page 177 in PDF

8	E-8
732619	Other
7326190000	Other	8	E-0
732620	Articles of iron or steel wire
7326200000 732690	Articles of iron or steel wire Other	8
7326901000 7326909000	Bobbins for textile machinery Other	8 8	E-5 E-5
HS code (2002)	Description	Base Rate	Staging Category
740110	1. Copper mattes
7401100000	1. Copper mattes	0	E-0
740120	2. Cement copper (precipitated copper)
7401200000	2. Cement copper (precipitated copper)	0	E-0
740200	Unrefined copper; copper anodes for electrolytic refining.
7402001000	Unrefined copper	0	E-0
7402002000	Copper anodes	0	E-0
740311	Cathodes and sections of cathodes
7403110000	Cathodes and sections of cathodes	5	E-8
740312
740313	Wire-bars
7403120000	Wire-bars		E-0
7403130000	Billets	5	E-5
740319	Other
7403191000	Slabs	5	E-0
7403192000	Ingots	5	E-5
7403199000	Other	5	E-0
740321	Copper-zinc base alloys (brass)
7403210000	Copper-zinc base alloys (brass)	5	E-5
740322	Copper-tin base alloys (bronze)
7403220000	Copper-tin base alloys (bronze)	5	E-0
740323	Copper-nickel base alloys(cupro-nickel) or copper-nickel- zinc base alloys(nickel silver)
7403231000	Copper-nickel base alloys(cupronickel)	5	E-0
7403232000	Copper-nickel-zinc base alloys (nickel silver)	5	E-0
740329	Other copper alloys(other than master alloys of heading 74.05) alloys of heading 74.05)
7403290000	Other copper alloys(other than master	5	E-0

8	E-8
732619	Other
740400	Copper waste and scrap.
7404000000	Copper waste and scrap.	0	E-0
740500	Master alloys of copper.
7405000000	Master alloys of copper.	5
740610	Powders of non-lamellar structure		E-0
7406100000	Powders of non-lamellar structure Powders of lameller structure;flakes
740620 7406201000
7406202000	Flakes	8	E-0
740710	Powders of lamellar structure Of refined copper	8	E-5
7407100000	Of refined copper	8	E-0
740721 7407210000	Of copper-zinc base alloys (brass) Of copper-zinc base alloys (brass)	8	E-0
740722	Of copper-nickel base alloys(cupro-nickel) or copper-nickel- zinc base alloys(nickel silver)
7407221000	Of copper-nickel base alloys(cupro-nickel)
7407222000	Of copper-nickel-zinc base alloys (nickel silver)		E-0
740729	Other
7407291000 7407299000 740811 7408110000	Of copper-tin base alloys(bronze) Other Of which the maximum cross-sectional dimension exceeds 6 ㎜ Of which the maximum cross-sectional dimension exceeds 6 ㎜		E-0 E-5
740819 7408190000	Other Other		E-5
740822	Of copper-nickel base alloys(cupro-nickel) or copper-nickel-		E-5
740821 7408210000	Of copper-zinc base alloys (brass)	8 8
7408221000	Of copper-nickel base alloys(cupro-nickel)		E-8
7408222000	Of copper-nickel-zinc base alloys (nickel silver)		E-0
740829
7408299000	Other
740911	A. In coils

Page 178 in PDF

7408291000		8	E-0
HS code (2002)	Description	Base Rate	Staging Category
7409111000	(1) For use in manufacturing semiconductor	5	E-0
7409119000	(2) Other	8	E-5
740919	B. Other
7409191000	(1) For use in manufacturing semiconductor	5	E-0
7409199000	(2) Other	8	E-0
740921	A. In coils
7409211000	(1) For use in manufacturing semiconductor	5	E-0
7409219000	(2) Other	8	E-5
740929	B. Other
7409291000	(1) For use in manufacturing semiconductor	5	E-0
7409299000	(2) Other	8	E-0
740931	A. In
7409311000	coils (1) For use in manufacturing semiconductor	5	E-0
7409319000	(2) Other	8	E-0
740939	B. Other
7409391000	(1) For use in manufacturing semiconductor	5	E-0
7409399000	(2) Other	8	E-0
740940	4. Of copper-nickel base alloys(cupro-nickel) or copper-
7409401010	nickel-zinc base alloys(nickel silver) (1) For use in manufacturing semiconductor	5	E-0
7409401090	(2) Other	8	E-0
7409402010	(1) For use in manufacturing semiconductor		E-0
7409402090 740990	5. Of other copper alloys	8
7409901000	A. For use in manufacturing semiconductor	5	E-0
7409909000	B. Other	8	E-8
741011	Of refined copper
7410110000	Of refined copper	8	E-0
741012	Of copper alloys
7410120000	Of copper alloys	8	E-8
741021	Of refined copper
7410211000	printed circuit
7410219000	Other	8	E-0
741022	Of copper alloys
7410221000	Suitable for manufacturing printed circuit board	8	E-0
7410229000	Other	8	E-5

7408291000		8	E-0
741110	Of refined copper
7411100000	Of refined copper	8	E-0
741121 7411210000	Of copper-zinc base alloys (brass) Of copper-zinc base alloys (brass)	8
741122	Of copper-nickel base alloys(cupro-nickel) or copper-nickel- zinc base alloys(cupro-nickel)
7411221000		8	E-0
7411222000	Of copper-nickel-zinc base alloys (nickel silver)	8	E-0
741129 7411291000	Other Of copper-tin base alloys (bronze)	8	E-0
7411299000	Other	8	E-5
741210	Of refined copper
7412100000	Of refined copper	3 3	E-0 E-0
741220	Of copper alloys
7412200000	Of copper alloys
741300	Stranded wire,cable,plaited bands and the like,of copper,not electrically insulated
7413000000	Stranded wire,cable,plaited bands and the like,of copper,not electrically insulated	3	E-0
7414200000			E-8
741420	Cloth
741490 7414900000	Cloth Other Other	8 8	E-5
741510 7415101000	Nails and tacks,drawing pins,staples and similar articles Plated,rolled or coated with precious metal	8	E-0
7415109000	Other	8
741521	Washers (including spring washers)		E-0
HS code (2002)	Description	Base Rate	Staging Category
7415210000	Washers (including spring washers)	8	E-0
741529	Other
7415290000	Other	8	E-0
741533	Screws; bolts and nuts
7415330000	Screws; bolts and nuts	8	E-5
741539	Other
7415390000	Other	8	E-0
741600	Copper springs.
7416000000	Copper springs.	8	E-0
741700	Cooking or heating apparatus of a kind used for domestic copper.

7408291000		8	E-0
7417001000	purposes, non-electric,and parts thereof,of 1. Solar collectors and parts thereof	5	E-0
7417009010	Stoves	8	E-0
7417009040	Spirit and pressure stove,camping stoves,travelling stoves and	8	E-0
7417009080	Other	8	E-0
7417009090	Parts	8	E-0
741811	Pot scourers and scouring or polishing pads, gloves and the like
7418110000	Pot scourers and scouring or polishing pads, gloves and the like	8	E-0
741819	Other
7418191000	Table, kitchen articles
7418192000	Other	8	E-5

Page 179 in PDF

7418199000	Parts	8	E-5
741820	Sanitary ware and parts thereof
7418201000	Sanitary ware	8	E-0
7418202000	Parts	8	E-0
741910	Chain and parts thereof
7419101000	Chain	8	E-0
7419102000	Parts	8	E-0
741991 7419910000	Cast,moulded,stamped or forged,but not further worked Cast,moulded,stamped or forged,but not further worked	0	E-0
741999	Other
7419990000	Other	8	E-5
750110	1. Nickel mattes
7501100000	1. Nickel mattes	1	E-0
750120	2. Nickel oxide sinters and other intermediate products of nickel metallurgy
7501201010	(1) Containing by weight 88% or more of nickel	2	E-0
7501201090	(2) Other	1	E-0
7501209010	(1) Containing by weight 88% or more of nickel	2	E-0
7501209090	(2) Other	1	E-0
750210	Nickel,not alloyed
7502101000	Cathode	3	E-0
7502109000	Other	3	E-0
750220	Nickel alloys
7502200000	Nickel alloys	3	E-0
750300	Nickel waste and scrap.
7503000000	Nickel waste and scrap.	1	E-0
750400	Nickel powders and flakes.
7504001000	Powders	5	E-0
7504002000	Flakes	5	E-0
750511	Of nickel,not alloyed
7505110000	Of nickel,not alloyed	5	E-5
750512	Of nickel alloys
750521	Of nickel,not alloyed	5
7505120000	Of nickel alloys		E-5
7505210000	Of nickel,not alloyed Of nickel alloys	5	E-8
750522 7505220000 750610	Of nickel alloys Of nickel, not alloyed	5	E-8
7506101000 7506102000	Plates,sheets and strip	5	E-5 E-0

7418199000	Parts	8	E-5
HS code (2002)	Description	Base Rate	Staging Category
750620	Of nickel alloys
7506201000	Plates,sheets and strip	5	E-0
7506202000	Foil	5	E-0
750711	Of nickel,not alloyed
7507110000	Of nickel,not alloyed	8	E-0
750712	Of nickel alloys
7507120000	Of nickel alloys	8	E-5
750720	Tube or pipe fittings
7507200000	Tube or pipe fittings	8	E-0
750810	1. Cloth, grill and netting, of nickel wire
7508100000	1. Cloth, grill and netting, of nickel wire	8
750890	2. Other
7508901000	anodes	8	E-0
7508909000	Other	8	E-8
760110	1. Aluminium,not alloyed alloyed
7601100000	1. Aluminium,not	3	E-0
760120	2. Aluminium alloys A. Casting alloy	3	E-0
7601201000 7601202000	B. Billet	5	E-0
7601209000	C. Other	3	E-0
760200	Aluminium waste and scrap.
7602000000	Aluminium waste and scrap.	1	E-0
760310	Powders of non-lamellar structure
7603100000	Powders of non-lamellar structure	8	E-8
760320	Powders of lamellar structure; flakes
7603201000	Powders	8	E-5
7603202000	Flakes	8	E-8
760410 7604101000	Of aluminium,not alloyed Bars and rods	8	E-5
7604102010	Hollow profiles	8	E-0
7604102090	Other	8	E-0
760421	Hollow profiles
7604210000	Hollow profiles	8	E-0
760429	Other
7604299000	Other profiles	8	E-0
7604291000

7418199000	Parts	8	E-5
7605110000 760519	7 ㎜ Of which the maximum cross-sectional dimension exceeds 7 ㎜ Other	8	E-0
7605190000	Other	8	E-5
760521	Of which the maximum cross-sectional dimension exceeds 7 ㎜
760529	Other
7605210000	㎜
7605290000	Other	8	E-0
7606111000	Containing not less than 99.99% by weight of aluminium
760611 7606119000	Of aluminium, not alloyed		E-5
760612			E-5
7606120000	Of aluminium alloys Of aluminium, not alloyed	8 8	E-5
760691 7606911000	Containing not less than 99.99% by weight of aluminium Other
760692
7606919000
7606920000 760711	Of aluminium alloys Rolled but not further worked	8	E-5
7607119000 760719	Other		E-5
7607191000 7607199000	Containing not less than 99.99% by weight of aluminium	8	E-0
760720

Page 180 in PDF

Backed	8
	Other	8	E-0
HS code (2002)	Description	Base Rate	Staging Category
7607201000	Containing not less than 99.99% by weight of aluminium	8	E-0
7607209000	Other	8	E-5
760810	Of aluminium,not alloyed
7608100000	Of aluminium,not alloyed	8	E-0
760820	Of aluminium alloys
7608200000	Of aluminium alloys	8	E-0
760900	Aluminium tube or pipe fittings (for example,couplings,elbows, sleeves).
7609000000	Aluminium tube or pipe fittings (for example,couplings,elbows, sleeves).	8	E-5
761010	Doors,windows and their frames and thresholds for doors
7610100000	Doors,windows and their frames and thresholds for doors	8
761090	Other		E-0
7610901000	Structures
7610908000		8	E-0
7610909000	Parts Aluminium reservoirs,tanks,vats and similar containers,for	8	E-5
761100	any material(other than compressed or liquefied gas),of a capacity exceeding 300 ℓ ,whether or not lined or heat- insulated,but not fitted with mechanical or thermal
761210	Collapsible tubular containers Collapsible tubular containers	8
7611000000	fitted with mechanical or thermal equipment.		E-0
7612100000	Other
761290
7612909010	than 1 ℓ capacity
7612901000	Rigid tubular	8	E-0
7612909020	Not less than 1 ℓ but less than 20 ℓ in capacity	8	E-0
7612909030	Not less than 20 ℓ in capacity	8	E-0
761300	Aluminium containers for compressed or liquefied gas.
7613001000	For compressed gas	8	E-0
7613002000	For liquefied gas	8	E-0
761410	With steel core
7614100000	With steel core	8	E-0
761490	Other
7614900000	Other pot scourers and scouring or polishing pads, gloves and the	8	E-0

Backed	8
	Other	8	E-0
761511	A. pot scourers and scouring or polishing pads, gloves and the like
7615110000	A. like	8	E-0
761519	B. Other
7615191000	Solar collectors and parts thereof	5	E-0
7615192000	Table,kitchen articles	8	E-5
7615193000	Other household articles	8	E-5
7615199000	Parts	8	E-0
761520	2. Sanitary ware and parts thereof
7615201000	Sanitary ware	8	E-0
7615202000	Parts	8	E-0
761610	83.05),screws, bolts,nuts, screw hooks, rivets,cotters, cotter-pins washers and similar articles		E-5
7616100000	Nails,tacks,staples(other than those of heading 83.05),screws, bolts,nuts, screw hooks, rivets,cotters, cotter-pins washers and similar articles	8
761691	Cloth, grill, netting and fencing, of aluminium wire
7616910000	Cloth, grill, netting and fencing, of aluminium wire	8	E-0
761699 7616991000	Other Bobbins Aluminium pouch	8 8	E-0 E-0
7616999010 7616999020	Aluminium knob	8	E-0
7616999090	Other
780110	1. Refined lead	8	E-5
HS code (2002)	Description	Base Rate	Staging Category
7801101000	Containing by weight 99.99% or more of lead	5	E-0
7801109000	Other	5	E-0
780191	A. Containing by weight antimony as the principal other element
7801910000	A. Containing by weight antimony as the principal other element	5	E-0
780

Page 181 in PDF

199	B. Other
7801991000	(1) Unrefined lead	2	E-0
7801992010	Lead-tin alloys
7801992090		5	E-0
780200	Other Lead waste and scrap.	5	E-0
7802000000	Lead waste and scrap.	1	E-0
780300	Lead bars,rods,profiles and wire.
7803001000	Bars and rods	8
7803002000	Profiles	8	E-0
7803003000	Wire Sheets,strip and foil of a thickness(excluding any	8	E-5
780411	backing) ㎜
7804111000	not exceeding 0.2 Sheets and strip	8	E-0
7804112000	Foil	8	E-0
780419	Other
7804190000	Other	8	E-0
780420	Powders and flakes
7804201000	Powders	8	E-0
7804202000	Flakes	8	E-0
780500	Lead tubes,pipes and tube or pipe fittings(for
7805001000	Tubes and pipes	8	E-0
7805002000	Tubes and pipe fittings	8	E-0
780600	Other articles of lead.
7806001000	Lead containers	8	E-0
7806002000	Electro-plating anodes	8	E-0
7806009000	Other	8	E-0
790111	Containing by weight 99.99% or more of zinc
7901110000	Containing by weight 99.99% or more of zinc	5	E-0
790112	Containing by weight less than 99.99% of zinc
7901120000	Containing by weight less than 99.99% of zinc	5	E-0
790120	Zinc alloys:
7901201000	Zinc-aluminium alloy	5	E-0
7901202000	Zinc-copper alloy	5	E-0
7901209000	Other	5	E-0
790200	Zinc waste and scrap.
7902000000	Zinc waste and scrap.	1	E-0
790310	Zinc dust
7903100000	Zinc dust	8	E-0

199	B. Other
7801991000	(1) Unrefined lead	2	E-0
790390	Other
7903901000	Powders	8	E-0
7903902000	Flakes	8	E-0
790400	Zinc bars,rods,profiles and wire.
7904001000	Bars and rods	8	E-0
7904002000	Profiles	8	E-0
7904003000	Wire	8	E-5
790500	Zinc plates,sheets,strip and foil.
7905001000	Plates,sheets and strip	8	E-0
7905002000	Foil	8	E-0
790600	Zinc tubes,pipes and tube or pipe fittings (for example,couplings, elbows,sleeves).
7906001000	Tubes and pipes	8	E-0
7906002000	Tube and pipe fittings	8	E-0
790700	Other articles of zinc. frames and other fabricated
7907001000	Gutters,roof capping,skylight building components.	8	E-0
7907009010	Electro-plating anodes	8	E-0
7907009090	Other	8	E-5
HS code (2002)	Description	Base Rate	Staging Category
800110	Tin,not alloyed
8001100000	Tin,not alloyed	3	E-0
800120	Tin alloys
8001200000	Tin alloys	3	E-0
800200	Tin waste and scrap.
8002000000	Tin waste and scrap.	1	E-0
800300	Tin bars,rods,profiles and wire.
8003001010	Unalloyed	8	E-0
8003001090	Other	8	E-0
8003002010	Unalloyed	8	E-0
8003002090	Other	8	E-0
800400	Tin plates,sheets and strip,of a thickness exceeding 0.2 ㎜ .
8004000000	Tin plates,sheets and strip,of a thickness exceeding 0.2 ㎜ .	8	E-0

199	B. Other
7801991000	(1) Unrefined lead	2	E-0
800500	Tin foil(whether or not printed or backed with paper,paperboard, plastics or similar backing materials),of a thickness(excluding any backing) not exceeding 0.2 ㎜ ; tin
8005001000	powders and flakes.
8005002010	Powders	8	E-0
8005002020	Flakes	8	E-0
800600	Tin tubes,pipes and tube or pipe fittings (for example,couplings, elbows,sleeves).
8006000000	Tin tubes,pipes and tube or pipe fittings (for example,couplings, elbows,sleeves).	8	E-0
800700	Other articles of tin.
8007001000	Electro-plating anodes	8	E-0
8007009000	Other	8	E-0
810110	1. Powders
8101100000	1. Powders	5	E-0
810194	A. Unwrought tungsten, including bars and rods obtained simply by sintering

Page 182 in PDF

8101940000	A. Unwrought tungsten, including bars and rods obtained by sintering		E-0
810195	B.
8101951000	Bars and rods	8	E-0
8101952000	Profiles	8	E-0
8101953000	Plates,sheets and strips	8	E-0
8101954000	Foil	8	E-0
810196	C. Wire
8101961000	Spiral filament for electric bulbs or electronic bulbs	8	E-5
8101969000	Other	8	E-5
810197	D. Waste and scrap
8101970000	D. Waste and scrap	1	E-0
810199	E. Other
8101990000	E. Other	8	E-0
810210 8102100000	1. Powders 1. Powders	5	E-0
810294	A. Unwrought molybdenum, including bars and rods obtained simply by sintering
810295	B. Bars and rods, other than those obtained simply by		E-0
8102940000	simply by sintering
8102952000		5
8102951000	sintering, profiles,plates,sheets,strip and foil Bars and rods	8	E-0
8102953000	Plates,sheets and strip	8	E-0
8102954000	Foil	8	E-0
810296	C. Wire
8102961000	Spiral filament for electric bulbs or electronic bulbs	8	E-5
8102969000	Other	8	E-5
810297	D. Waste and scrap
8102970000	D. Waste and scrap	1	E-0
810299	E. Other
HS code (2002)	Description	Base Rate	Staging Category
8102990000	E. Other	8	E-0
810320	1. Unwrought tantalum,including bars and rods obtained
8103201000		3	E-0
8103202000	Powders	3	E-0
810330	2. Waste and scrap
8103300000	2. Waste and scrap	1	E-0
810390	3. Other

8101940000	A. Unwrought tungsten, including bars and rods obtained by sintering		E-0
8103900000	3. Other	8	E-0
810411	Containing at least 99.8% by weight of magnesium
8104110000	Containing at least 99.8% by weight of magnesium	5	E-0
810419	Other
8104190000	Other	5	E-0
810420	2. Waste and scrap
8104200000	2. Waste and scrap	1	E-0
810430	3. Raspings, turnings and granules,graded according to size; powders
8104301000	Raspings,turnings and granules	8	E-0
8104302000	Powders	8	E-0
810490	4. Other
8104901000	Bars and rods	8	E-0
8104909000	Other	8	E-0
810520	Cobalt mattes and other intermediate products of cobalt metallurgy; unwrought cobalt; powders
8105201000	Unwrought cobalt	3	E-0
8105202000	Cobalt mattes and other intermediate products of cobalt	3	E-0
8105203000	metallurgy Powders	3	E-0
810530	Waste and scrap
8105300000	Waste and scrap	3	E-0
810590	Other
8105900000	Other	3	E-0
810600	Bismuth and articles thereof,including waste and
8106001010		5	E-0
8106001020	Waste and scrap	5	E-0
8106001030	Powders	5	E-0
8106009000	Other	5	E-0
810720	Unwrought cadmium; powders
8107201000	Unwrought cadmium	5	E-0
8107202000	Powders	5	E-0
810730	Waste and scrap
8107300000	Waste and scrap	5	E-0
810790	Other
8107900000	Other	5	E-0
810820	1. Unwrought titanium; powders
8108201000	Unwrought	5	E-0
8108202000	Powders

Page 183 in PDF

5	E-0
8108300000	2.Waste and scrap	5	E-0
8108901000 8108902000	Plates and strips Tubes and pipes	8 8	E-0 E-0
810920	Other powders		E-0
8108909000		8
810930	1. Unwrought zirconium;
8109201000	Unwrought		E-0
8109202000		5
8109300000	2.Waste and scrap 2.Waste and scrap	5	E-0
810990 8109901010	3. Other Tubes and pipes	0	E-0
8109901020 8109901030	Plates,sheets and strips Bars	0	E-0
8109901090		0
HS code (2002)	Description	Base Rate	Staging Category
8109909000	B. Other	5	E-0
811010	Unwrought antimony; powders
8110100000	Unwrought antimony; powders	3	E-0
811020	Waste and scrap
8110200000	Waste and scrap	3	E-0
811090	Other
8110900000		3	E-0
811100	Manganese and articles thereof,including waste and scrap.
811212			E-0
8111000000	Manganese and articles thereof,including waste and scrap.	5
8112120000	Unwrought; powders	5	E-0
811213 8112130000	Waste and scrap Waste and scrap	5
811219 8112190000	Other	5	E-0 E-0
8112210000	Unwrought; powders	5	E-0
811221	Unwrought; powders
8112220000	Waste and scrap	5	E-0
811222	Waste and scrap
811229 8112290000	Other Other	5	E-0
811230	3. Germanium
8112300000	3. Germanium
811240		5	E-0
8112400000	4. Vanadium	5	E-0
811251 8112510000	Unwrought; powders Unwrought; powders	5	E-0
811252	Waste and scrap

5	E-0
8108300000	2.Waste and scrap	5	E-0
8112520000	Waste and scrap	5	E-0
811259	Other
8112590000	Other	5	E-0
811292	Unwrought; waste and scrap; powders
8112920000	Unwrought; waste and scrap; powders	5
811299	Other
8112990000	Other	5	E-0
811300	scrap.
8113000000 820110 8201100000	Cermets and articles thereof,including waste and scrap.

Page 184 in PDF

Spades and shovels Spades and shovels	8	E-0
820120	Forks
8201200000	Forks	8	E-0
820130	Mattocks,picks,hoes and rakes
8201300000	Mattocks,picks,hoes and rakes
820140	tools
8201400000	Axes,bill hooks and similar hewing tools	8	E-0
820150	Secateurs and similar one-handed pruners and shears(including poultry shears) Secateurs and similar one-handed pruners and shears(including	8
8201500000 820160	handed shears Hedge shears,two-handed pruning shears and similar two-		E-0
8201600000 820190	handed shears Other hand tools of a kind used in agriculture,horticulture or forestry	8	E-0
8201901000 8201902000	Scythes and sickls Hay knives	8 8	E-0 E-0
8201903000	Timber wedges	8	E-0
8201909000		8	E-0
820210	Other Hand saws
8202101000	For wood	8	E-0
8202102000	For metal	8	E-0
8202109000	Other	8
HS code (2002)	Description	Base Rate	Staging Category
820220	Band saw blades
8202200000	Band saw blades	8	E-5
820231	With working part of steel
8202310000	With working part of steel	8	E-0
820239	Other, including parts
8202391000	With working part of tungsten carbide	8	E-0
8202392000	With working part of diamond	8	E-0
8202393000		8	E-0
8202399000	Parts
820240	Chain saw blades
8202400000	Chain saw blades	8	E-0
820291	Straight saw blades, for working metal
8202911000	Hack-saw blades	8	E-0
8202919000	Other	8	E-0
820299	Other
8202990000	Other	8	E-0
820310	Files, rasps and similar tools

Spades and shovels Spades and shovels	8	E-0
8203101000	For saw blades	8	E-5
8203109000	Other	8	E-5
820320	Pliers(including cutting pliers),pincers,tweezers and similar
8203201000			E-0
8203202000		8	E-5
8203203000	Tweezers	8 8	E-5
8203209000	Other	8	E-8
8203204000	Nail pullers		E-0
820330	Metal cutting shears and similar tools
8203300000	Metal cutting shears and similar tools	8	E-0
820340	Pipe-cutters,bolt croppers,perforating punches and similar
8203401000	tools Pipe cutters	8	E-5
8203402000	Bolt croppers and clippers	8	E-0
8203403000	Perforating punches	8	E-8
8203409000	Other	8	E-0
820411	Non-adjustable
8204110000	Non-adjustable	8	E-5
820412	Adjustable
8204120000	Adjustable	8	E-8
820420	Interchangeable spanner sockets,with or without handles
8204200000	Interchangeable spanner sockets,with or without handles	8	E-8
820510	Drilling, threading or tapping tools
8205101000	For drilling	8	E-0
8205102000	For threading	8	E-0
8205103000	For tapping	8	E-0
8205109000	Other	8	E-8
820520	Hammers and sledge hammers
820530 8205300000	Planes,chisels,gouges and similar cutting tools for working Screwdrivers	8
820540	Planes,chisels,gouges and similar cutting tools for working	8	E-0
820551	Household tools
8205400000	Screwdrivers		E-0
8205510000 820559	Household tools Other	8	E-0
8205591000 8205592000	Glaziers' diamond Soldering irons	8 8	E-0 E-0
8205593000	Grease guns	8	E-8

Spades and shovels Spades and shovels	8	E-0
8205595000	Tools for mining and public works	8	E-0
8205596000	Tools for cement workers and
8205597000 8205599000	Other	8 8	E-8
820560	Blow lamps		E-5
HS code (2002)	Description	Base Rate	Staging Category
8205600000	Blow lamps	8	E-0
820570	Vices, clamps and the like
8205701000	Vices	8	E-0
8205702000	Clamps	8	E-5
8205709000	Other	8	E-5
820580	Anvils;portable forges;hand or pedal-operated grinding wheels with frameworks
8205801000	Anvils	8	E-0
8205802000	Portable forges	8	E-0
8205803000	Hand or pedal-operated grinding wheels with frameworks	8	E-0
8205809000	Other	8	E-8
820590	Sets of articles of two or more of the foregoing subheadings
8205900000	Sets of articles of two or more of the foregoing subheadings up	8	E-5
820600	Tools of two or more of the headings 82.02 to 82.05,put in sets for retail sale.
8206000000	sets for retail sale. With working part of cermets
820713
8207130000	With working part of cermets	8	E-5
820719	Other, including parts
8207191000	With working part of other materials	8	E-5
8207199000	Parts	8	E-8
820720	Dies for drawing or extruding metal
8207201000	For drawing	8	E-0
8207202000	For extruding	8	E-0
820730 8207301000	Tools for pressing, stamping or punching For pressing	8	E-5
8207302000	For stamping	8	E-0
8207303000	For punching	8	E-5
8207309000	Other	8	E-5
820740	Tools for tapping or threading
8207401000	For tapping	8	E-5
8207402000	For threading	8	E-0

Spades and shovels Spades and shovels	8	E-0
8207409000
820750 8207501010	Tools for drilling, other than for rock drilling Of high speed steel	8	E-0
8207501090	Other	8	E-8
8207502000	Brace bits	8	E-8
8207509000	Other	8	E-8
820760	Tools for boring or broaching
8207601000	Reamers	8	E-5
8207602000	Laps	8	E-0
8207603000	Broaches

Page 185 in PDF

8	E-8
8207609000	Other	8	E-0
820770	Tools for milling
8207701000	Gear cutters	8	E-8
8207702000	Milling cutters	8	E-5
8207703000	Gear cutting hobs	8	E-5
8207704000	Rotary files	8	E-0
8207709000	Other
820780 8207801000	Tools for turning Tools for lathes	8	E-5
8207809000	Other	8	E-0
820790	Other interchangeable tools
8207909000	Other	8	E-5
820810	For metal working
8207901000	tools	8	E-5
8208100000	For wood working
8208200000	For metal working	8	E-0
820820	For wood working	8	E-0
8208300000	industry For kitchen appliances or for machines used by the food industry
HS code (2002)	Description	Base Rate	Staging Category
820840	For agricultural,horticultural or forestry machines
8208400000	For agricultural,horticultural or forestry machines	8	E-0
820890	Other
8208900000	Other	8	E-5
820900	Plates,sticks,tips and the like for tools,unmounted,of cermets.
8209001010	Of tungsten carbide,treated with gamma coating	8	E-5
8209001040	Of cermets	8	E-0
8209001090	Others	8	E-5
8209002010	Of tungsten carbide	8	E-5
8209002040
8209002090	Other	8	E-8
821000	Hand-operated mechanical appliances,weighing 10kg or less,used in the preparation,conditioning or serving of food or drink.
8210001000	Mills and grinders	8	E-0
8210002000	Extractors and pressers	8	E-0
8210003000	Beaters and mixers	8	E-0
8210004000	Slicers and cutters
8210005000	Openers,corkers and sealers	8	E-0
8210008000	Other domestic food-processing appliances	8	E-5

8	E-8
8207609000	Other	8	E-0
8210009000	Parts	8	E-0
821110	Sets of assorted articles
8211100000	Sets of assorted articles	8	E-0
821191	Table knives having fixed blades
8211910000	Table knives having fixed blades	8	E-0
821193	Knives having other than fixed blades	8	E-0
8211920000	Other knives having fixed blades	8	E-0
8211930000	Knives having other than fixed blades
821194 8211940000	Blades Blades	8	E-0
821195	Handles of base metal
8211950000 821210	Handles of base metal Razors	8	E-0
821220	Safety razor blades,including razor blade blanks in strips	8
8212100000	Razors		E-0
8212200000	Safety razor blades,including razor blade blanks in strips	8	E-0
821290	Other parts
8212900000			E-0
821300	Scissors,tailors' shears and similar shears,and blades therefor.
8213001000	Ordinary scissors	8	E-0
8213002010		8	E-0
8213002020	For hairdressers	8	E-0
8213002090	Other	8	E-0
8213003000 8213004000	Manicure scissors Scissor blades	8 8	E-0 E-0
8213009000 821410	Other Paper knives, letter openers, erasing knives, pencil
8214101000	sharpeners and blades therefor Pencil sharpeners	8	E-0
8214109000	Other	8	E-5
821420	Manicure or pedicure sets and instruments (including nail files)
8214200000	Manicure or pedicure sets and instruments (including nail files)	8	E-5
821490	Other
8214901000 8214902000	Hair clippers Butchers' or kitchen cleavers,choppers and mincing knives	8 8	E-0 E-0
8214909000		8
821510	Sets of assorted articles containing at least one article plated with precious metal
HS code (2002)	Description	Base Rate	Staging Category

8	E-8
8207609000	Other	8	E-0
8215100000	Sets of assorted articles containing at least one article plated with precious metal	8	E-0
821520	Other sets of assorted articles
8215200000	Other sets of assorted articles

Page 186 in PDF

8	E-5
821591	Plated with precious metal
8215911000	Spoons	8	E-0
8215912000	Forks	8	E-0
8215913000	Ladles and skimmers	8	E-0
8215914000	Fish-knives and	8	E-0
8215915000	Tongs of all kinds	8	E-0
8215919000	Other	8	E-0
821599	Other
8215991000	Spoons	8	E-5
8215992000	Forks	8	E-0
8215993000	Ladles and skimmers	8	E-5
8215994000	Fish-knives and butter-knives	8	E-0
8215995000	Tong of all kinds	8	E-0
8215999000	Other	8	E-5
830110 8301100000	Padlocks Padlocks	8	E-0
830120	Locks of a kind used for motor vehicles
8301200000	Locks of a kind used for motor vehicles	8	E-5
830130	Locks of a kind used for furniture
8301300000	Locks of a kind used for furniture	8	E-8
830140	Other locks
8301401000	Door locks	8	E-0
8301409000	Other	8	E-0
830150	Clasps and frames with clasps,incorporating locks
8301600000	Parts	8	E-0
830170
8301700000	Keys presented separately	8	E-0
830210	Hinges
8302100000	Hinges	8	E-0
830220	Castors
8302200000	Castors	8	E-0
830230	Other mountings,fittings and similar articles suitable for motor vehicles
8302300000	Other mountings,fittings and similar articles suitable for motor vehicles	8	E-0
830241	Suitable for buildings
8302411000	Suitable for doors or windows	8	E-0
8302419000	Other	8	E-0
830242	Other,suitable for furniture
8302420000	Other,suitable for furniture	8	E-0
830249	Other

8	E-5
821591	Plated with precious metal
8302491000	Suitable for trunks,suitcases,or similar travel goods.	8	E-5
8302499000	Other	8
830250	Hat-racks,hat-pegs,brackets and similar fixtures		E-5
8302500000	Hat-racks,hat-pegs,brackets and similar fixtures	8	E-5
830260	Automatic door closers Automatic door closers
8302600000		8	E-0
830300 8303001000	Safes	8	E-0
8303009000	Other	8	E-0
830400	Filing cabinets,card-index cabinets,paper trays,paper rests,pen trays,office-stamp stands and similar office or desk equipment,of base metal,other than office furniture of
HS code (2002)	Description	Base Rate	Staging Category
8304000000	Filing cabinets,card-index cabinets,paper trays,paper rests,pen trays,office-stamp stands and similar office or desk equipment,of	8	E-0
830510 8305100000	Fittings for loose-leaf binders of files	8
830520	Staples in strips
8305200000		8	E-0
830590
8305900000	Other,including parts	8	E-5
830610	1. Bells,gongs and the like
8306100000	1. Bells,gongs and the like

Page 187 in PDF

8	E-0
830621 8306210000	Plated with precious metal
830629	Other	8	E-5
8306290000	Other
830630	3. Photograph, picture or similar frames; mirrors
8306301000	Photograph,picture or similar frames	8	E-5
8306302000	Mirrors of base metal	8	E-0
830710	Of iron or steel
8307100000	Of iron or steel	8	E-0
830790	Of other base metal
8307900000	Of other base metal	8	E-0
830810	Hooks, eyes and eyelets
8308101000	Hooks	8	E-0
8308102000	Eyes and eyelets	8	E-0
830820	Tubular or bifurcated
8308200000	rivets Tubular or bifurcated rivets	8	E-0
830890 8308901000	Other,including parts Clasps and frames with clasps Buckles and buckle-clasps	8 8	E-0 E-5
8308902000 8308903000	Beads
8308904000	Spangles	8	E-5
8308909000	Other	8	E-0
830910	Crown corks
8309100000	Crown corks	8	E-0
830990	Other
8309901000	Easy opener end	8	E-0
8309909000	Other	8	E-5
831000	Sign-plates,name-plates,address-plates and similar plates,numbers, letters and other symbols,of base
8310000000	metal,excluding those of heading 94.05. Sign-plates,name-plates,address-plates and similar plates,numbers, letters and other symbols,of base metal,excluding those of heading 94.05.	8	E-0
831110	1. Coated electrodes of base metal, for electric arc-welding
8311101000	A. For use in manufacturing semiconductor B. Other	8	E-0
8311109000		8	E-5
831120	2. Cored wire of
8311209000	B. Other	8	E-0
831130	3. Coated rods and cored wire,of base metal, for soldering, brazing or welding by flame

8	E-0
830621 8306210000	Plated with precious metal
8311201000	A. For use in manufacturing semiconductor	8
8311301000	A. For use in manufacturing semiconductor
8311309090	Other	8
8311309010	Lead-tin alloy solders	8	E-0
840110	4. Other, including parts		E-0
831190
8311901000	semiconductor	8	E-0
8311909000	B. Other	8	E-0
8401100000 840120	1. Nuclear reactors 1. Nuclear reactors 2. Machinery and apparatus for isotopic separation,and	0	E-0
HS code (2002)	Description	Base Rate	Staging Category
8401200000	2. Machinery and apparatus for isotopic separation,and parts thereof	0	E-0
840130	3. Fuel elements (cartridges),non-irradiated
8401300000	3. Fuel elements (cartridges),non-irradiated	0	E-0
840140	4. Parts of nuclear reactors
8401400000	4. Parts of nuclear reactors	0	E-0
840211	Watertube boilers with a steam production exceeding 45t per hour per
8402110000	Watertube boilers with a steam production exceeding 45t hour	8	E-0
840212	Watertube boilers with a steam production not exceeding 45t per hour
8402120000		8	E-0
840219	Other vapour generating boilers,including hybrid boilers
8402191000	Heating medium boiler	8	E-0
8402199000	Other	8	E-0
840220	Super-heated water boilers
8402200000	Super-heated water boilers	8	E-0
840290	Parts

Page 188 in PDF

8402901000	Of steam and other vapour generating boilers	8	E-5
8402902000	Of super-heated water boilers	8	E-0
840310	Boilers
8403101000	Central heating boilers,using fuel	8	E-0
8403102000	oil Central heating boilers,using coal or coke	8	E-0
8403103000	Central heating boilers,using gas	8	E-0
8403109000	Other	8	E-0
840390	Parts
8403900000	Parts	8	E-0
840410	Auxiliary plant for use with boilers of heading 84.02 or 84.03
8404101000	Economisers	8	E-0
8404102000	Super-heaters	8	E-0
8404103000	Soot recoverers	8	E-0
8404104000	Gas recoverers	8	E-0
8404109000	Other	8	E-5
840420	Condensers for steam of other vapour power units
8404200000	Condensers for steam of other vapour power units Parts	8	E-0
840490
8404901000	Of condensers for vapour generating boilers for vapour engines and power units	8	E-0
8404902000	Of condensers	8	E-0
8404909000	Other	8	E-0
840510	Producer gas or water gas generators,with or without their purifiers;acetylene gas generators and similar water process gas generators, with or without their purifiers
8405101000	Producer gas generators	8	E-0
8405102000	Water gas generators	8	E-0
8405103000	Acetylene gas generators	8	E-0
8405104000	Oxygen generators	8	E-0
8405109000	Other	8	E-0
840590	Parts
8405901000	Of producer gas genertord	8	E-0
8405902000	Of water gas generators	8	E-5
8405903000	Of acetylene gas generators	8	E-0
8405904000	Of oxygen generators	8	E-0
8405909000	Other	8	E-5
840610	Turbines for marine propulsion

8402901000	Of steam and other vapour generating boilers	8	E-5
8406103000	Of an output exceeding 2MW	5	E-0
8406109000	Other	5	E-0
840681	Of an output exceeding 40MW
8406811000	Of an output exceeding 40MW but not exceeding 100MW	5	E-0
8406812000	Of an output exceeding 100MW but not exceeding	5	E-0
8406813000 840682	Of an output exceeding 300MW Of an output not exceeding 40MW	5	E-0
8406820000	Of an output not exceeding 40MW	5	E-0
HS code (2002)	Description	Base Rate	Staging Category
840690	Parts
8406901000	Of steam turbines for marine propulsion	8	E-0
8406909000	Other	8	E-0
840710	1. Aircraft engines
8407100000	1. Aircraft engines	0	E-0
840721	Outboard motors
840729	Other
8407210000	Outboard	8	E-0
840731	Of a cylinder capacity not exceeding 50cc
8407290000	Other
8407311000	For moter-cycles	8	E-0
8407319000	Other	8	E-0
840732	Of a cylinder capacity exceeding 50cc but not exceeding 250cc
8407321000	For motor-cycles	8	E-0
8407329000	Other	8	E-0
840733	Of a cylinder capacity exceeding 250cc but not exceeding 1,000cc
8407331000	For motor-cycles	8	E-0
8407339000	Other	8	E-5
840734	Of a cylinder capacity exceeding 1,000cc
8407341000	For motor-cycles	8	E-0
8407349000	Other	8	E-8
840790	4. Other engines
8407901000	For railway locomotives	0	E-0
8407909000	Other	8	E-5
840810	1. Marine propulsion engines
8408101000	With a rating not exceeding 300kw	8	E-0

8402901000	Of steam and other vapour generating boilers	8	E-5
8408102000	With a rating more than 300kw,not exceeding 2,000kw	8	E-5
8408103000	With a rating more than 2,000kw	8	E-0
840820

Page 189 in PDF

2. Engines of a kind used for the propulsion of vehicles of Chapter 87
8408201000	Of a cylinder capacity not exceeding 1,000cc	8	E-0
8408202000	Of a cylinder capacity exceeding 1,000cc but not exceeding 2,000cc	8	E-0
8408203000	Of a cylinder capacity exceeding 2,000cc but not exceeding 4,000cc	8	E-5
8408204000	Of a cylinder capacity exceeding 4,000cc but not exceeding 10,000cc	8
8408205000			E-0
840890	3. Other engines
8408901010	Internal combustion engines for railway locomotives	0	E-0
8408901090	Other	5	E-0
8408909010	(1) Internal combustion engines for ships	8	E-5
8408909021	(a) For generating of a power not less than 400kw(Of a rpm 1,500 or 1,800)	4	E-5
8408909029	(b) Other	8	E-5
8408909030	(c) Internal combustion engines for subheading 84.29	8	E-5
8408909090	(3) Other	8	E-5
840910	1. For aircraft engines
8409100000	1. For aircraft engines	5	E-0
840991	A. Suitable for use solely or principally with spark-ignition internal combustion piston engines
8409911000	For vehicles of Chapter 87	8	E-5
8409912000	For outboat motors	8	E-0
8409919000	Other	8	E-5
840999	B. Other
8409991000	(1) For railway locomotives and rolling stock	5	E-0
8409992000	(2) For vehicles of Chapter 87	8	E-5
8409993010	Of internal combustion engines with a rating not exceeding 300kw	8	E-0
8409993020	Of internal combustion engins with a rating exceeding 300kw,but not exceeding 2,000kw	8	E-0
HS code (2002)	Description	Base Rate	Staging Category
8409993030	Of internal combustion engines with a rating exceeding 2,000kw	8	E-5
8409999010	(a) For generating	8	E-5
8409999090 841011	Of a power not exceeding 1,000kw
8410111000	Hydraulic turbines	0	E-0

2. Engines of a kind used for the propulsion of vehicles of Chapter 87
8408201000	Of a cylinder capacity not exceeding 1,000cc	8	E-0
8410119000	Other	8	E-0
841012	Of a power exceeding 1,000kw but not exceeding 10,000kw 10,000kw
8410120000	Of a power exceeding 1,000kw but not exceeding	0	E-0
841013	Of a power exceeding 10,000kw
8410130000	a power exceeding 10,000kw	0	E-0
841090 8410901010	Of For water turbines	0	E-0
8410901090	Other		E-0
8410909010		0	E-0
8410909090	Other	8	E-0
841111	A. Of a thrust not exceeding 25KN
8411111000	(1) For aircraft	3	E-0
8411119010	For marine	8	E-0
8411119090	Other	8	E-0
841112	B. Of a thrust exceeding 25KN
8411121000	(1) For aircraft	3	E-8
8411129010	For marine	8	E-0
8411129090	Other	8	E-0
841121	A. Of a power not exceeding 1,100kw
8411211000	(1) For aircraft	3	E-0
8411219010	For marine	8	E-0
8411219090	Other	8	E-0
841122	B. Of a power exceeding 1,100kw
8411221000	(1) For aircraft	3	E-0
8411229010	For marine	8	E-0
8411229090	Other	8	E-0
841181	A. Of a power not exceeding 5,000kw
8411811000	(1) For aircraft	3	E-0
8411819010	For marine	8	E-0
8411819090	Other	8
841182
8411821000	(1) For	3	E-0
8411829010	For marine	8	E-0
8411829090	Other	8	E-5
841191	A. Of turbo-jets or turbo-propellers
8411911000	(1) For air-craft	3	E-0
8411919000	(2) Other	8	E-0

2. Engines of a kind used for the propulsion of vehicles of Chapter 87
8408201000	Of a cylinder capacity not exceeding 1,000cc	8	E-0
841199	B. Other
8411991000	(1) For air-craft	3	E-0
8411999000	(2) Other	8	E-5
841210	1. Reaction engines other than turbo-jets
8412101010	Ram-jet or pulsejet engines	5	E-0
8412101090	Other	5	E-0
8412109000	B. Other	8	E-0
841221	Linear action(cylinders)
8412211000	Hydraulic cylinder	8	E-0
8412219000	Other	8	E-0
841229	Other
8412290000	Other	8	E-5
841231	Linear acting (cylinders)
8412310000 841239	Linear acting (cylinders) Other	8	E-0
8412390000 841280	Other 4. Other
8412800000 841290	4. Other 5. Parts	8 8	E-0 E-5
8412901010	Ram-jet or pulse-jet engines	5	E-0
8412901090	Other	5	E-0
HS code (2002)	Description	Base Rate	Staging Category
8412902000	B. Of water engines	0	E-0
8412909000	C. Other	8	E-5
841311	Pumps for dispensing fuel or lubricants,of the type used in filling-stations of in garages
8413110000	Pumps for dispensing fuel or lubricants,of the type used in filling- stations of in garages	8	E-5
841319	Other Other	8	E-5
8413190000
841320	Hand pumps,other than those of subheading 8413.11 or 8413. 19 or 8413.
8413200000	Hand pumps,other than those of subheading 8413.11

Page 190 in PDF

8	E-0
841330	Fuel,lubricating or cooling medium pumps for internal
8413301000	19 combustion piston engines
8413302000	For aircraft For railway locomotive	8 8	E-0 E-0
8413303000	For marine	8	E-5
8413304000	For vehicles falling within Chapter 87	8	E-8
8413309000	Other	8	E-5
841340	Concrete pumps
8413400000	Concrete pumps	8	E-0
841350	Other reciprocating positive displacement pumps
8413504000	Pumps to be used with swimming pools	8	E-0
8413509010	Plunger pumps	8	E-5
8413509020	Pistion pumps	8	E-5
8413509030	Diaphram pumps	8	E-0
8413509090	Other	8	E-5
841360	Other rotary positive displacement pumps
8413604000	Pumps to be used with swimming pools	8	E-0
8413609010	Gear pumps	8	E-5
8413609020	Vane pumps	8	E-5
8413609030	Screw pumps	8	E-5
8413609090	Other	8	E-5
841370	Other centrifugal pumps
8413703000	Pumps to be used with swimming pools	8	E-0
8413709010	Turbine pumps	8	E-0
8413709020	Volute pumps	8	E-5
8413709090	Other	8	E-5
841381	Pumps
8413811000	Pumps to be used with swimming pools	8	E-0
8413819000	Other	8	E-5
841382	Liquid elevators
8413820000	Liquid elevators	8	E-0
841391	Of pumps
8413911000	Of pumps for dispensing fuel or lubricants	8	E-5
8413912000	Of internal combustion engine	8	E-5
8413913000	Of reciprocating pumps	8	E-0
8413914000	Of contrifugal pumps	8	E-5
8413915000	Of rotary pumps	8	E-0
8413919000	Other	8	E-5

8	E-0
841330	Fuel,lubricating or cooling medium pumps for internal
841392 8413920000	Of liquid elevators Of liquid elevators	8	E-0
841410	1. Vacuum pumps
8414101000	A. For aircrafts	8	E-0
8414109010	(1) For machines and mechanical appliances for making semiconductor devices[other than those of an ultimate vacuum not exceeding 9×10-³Torr]	3	E-0
8414109090	(2) Other	8
841430 8414301000	3. Compressors of a kind used in refrigerating equipment	8	E-8
841420 8414200000		8
8414302000	Of a power requirement less than 11kw Of a power requirement not less than 11kw	8	E-5
841440	4. Air compressors mounted on a wheeled chassis for
HS code (2002)	Description	Base Rate	Staging Category
8414400000	4. Air compressors mounted on a wheeled chassis for towing	8	E-5
841451	A. Table,floor,wall,window,ceiling or roof fans, with a self-
8414511000	contained electric motor of an output not exceeding 125W For aircrafts	8	E-0
8414519000	Other	8	E-5
841459	B. Other
8414591000	For aircrafts	8	E-0
8414599000	Other	8	E-5
841460	6. Hoods having a maximum horizontal side not exceeding 120cm
8414601000	For aircrafts	8	E-0
8414609000	Other
841480	7. Other
8414801000	Hoods having a maximum horizontal side exceeding 120cm	8	E-0
8414809110		8	E-0
8414809190	Other	8	E-5
8414809210	Of a power requirement less than 74.6kw	8	E-5
8414809220	Of a power requirement not less than 74.6kw,less than 373kw	8	E-5
8414809230	Of a power not less than 373kw	8	E-0
8414809900	Other	8	E-5
841490	8. Parts
8414901000	Of fans and hoods	8	E-5

8	E-0
841330	Fuel,lubricating or cooling medium pumps for internal
8414909010	Of compressors used in refrigerating equipment	8	E-5
8414909020	Of air or gas compressors (excluding for refrigerating equipment)	8	E-5
8414909090	Other	8	E-5
841510	1. Window or wall types, self-contained or "split-system"
8415101011	Of a power less than 11kw	8	E-0
8415101012	Of a power not less than 11kw

Page 191 in PDF

8	E-0
8415101021	Of a power less than 11kw	8	E-0
8415101022 8415102010	Of a power not less than 11kw	8	E-0
8415102020	Of a power less than 11kw Of a power not less than 11kw	8	E-5
841520	2. Of a kind used for persons, in motor vehicles	8	E-0
8415200000	2. Of a kind used for persons, in motor vehicles of	8	E-0
841581 8415810000	Incorporating a refrigerating unit and a valve for reversal of the cooling/heat cycle (reversible heat pumps)	8	E-0
841582	Other,incorporating a refrigerating unit Other,incorporating a refrigerating unit
8415820000		8	E-0
841583 8415830000		8	E-0
841590 8415900000	4.Parts 4.Parts
841610	Furnace burners for liquid fuel	8	E-5
8416101000	Of the maximum consumption capacity of fuel not more than 200 ℓ per hour	8	E-0
8416102000	Of the maximum consumption capacity of fuel exceeding 200 ℓ ,but less than 1,500 ℓ per hour	8	E-0
8416103000	Of the maximum consumption capacity of fuel not less than 1,500 ℓ per hour	8	E-0
841620	Other furnace burners,including combination burners
8416201000	Furnace burners for pulverised solid fuel	8	E-0
8416202000	Furnace burners for gas	8	E-0
8416209000	Other	8	E-0
841630	Mechanical stokers,including their mechanical
8416300000	Mechanical stokers,including their mechanical grates,mechanical ash dischargers and similar appliances	8
841690 8416901000	Parts Of furnace burners.	8	E-0 E-0
HS code (2002)	Description	Base Rate	Staging Category
8417101010	For iron-ores	8	E-0
8417101090	Other	8	E-0
8417102010	For iron or	8	E-0
8417102090 841720	Other Bakery ovens,including	8	E-0
8417200000	biscuit ovens Bakery ovens,including biscuit ovens	8
841780	Other
8417801010	For cements	8	E-0

8	E-0
8415101021	Of a power less than 11kw	8	E-0
8417801020	For glasses	8	E-0
8417801030	For ceramics	8	E-0
8417801090	Other	8	E-0
8417802000	Laboratory type	8	E-0
8417809000	Other	8	E-0
841790	Parts
8417900000	Parts	8	E-0
841810	1. Combind refrigerator-freezers,fitted with separate external doors
8418101010	Of a capacity not exceeding 200 ℓ .	8	E-0
8418101020	Of a capacity exceeding 200 ℓ but not exceeding 400 ℓ .	8	E-5
8418101030	Of a capacity exceeding 400 ℓ .	8	E-0
8418109000	B. Other
841821	Compression-type
8418211000	Of a capacity less than 200 ℓ	8	E-0
8418212000	Of a capacity not less than 200 ℓ ,but less than 400 ℓ	8	E-5
8418213000	Of a capacity not less than 400 ℓ	8	E-0
841822	Absorption-type,electrical	8	E-0
8418220000 841829	Absorption-type,electrical Other
8418290000	Other	8	E-5
841830	3. Freezers of the chest type,not exceeding 800 ℓ capacity
8418300000	3. Freezers of the chest type,not exceeding 800 ℓ capacity 900 ℓ capacity	8	E-0
841840	4. Freezers of the upright type,not exceeding
8418400000	4. Freezers of the upright type,not exceeding 900 ℓ capacity	8	E-0
841850	5. Other refrigerating or freezing chests,cabinets,display counters,show-cases and similar refrigerating or freezing
8418501000 8418509000	Show-cases Other Compression type units	8 8	E-0 E-0
841861	furniture whose condensers are heat exchangers Compression type units whose condensers are heat
8418610000	exchangers	8	E-0
841869	Other
8418691000	Blood storage refrigerators	8	E-8
8418692010	Ice-cream making machines	8	E-0

8	E-0
8415101021	Of a power less than 11kw	8	E-0
8418692020	Ice-cuber	8	E-5
8418692030	Water cooler	8	E-0
8418692090	Other	8	E-0
8418693000	pumps	8
841891	Furniture designed to receive refrigerating or freezing
8418910000 841899	equipment Furniture designed to receive refrigerating or freezing equipment	8	E-0
8418991000	Other Of house hold type refrigerators	8	E-0
8418999000	Other	8	E-5
841911	Instantaneous gas water heaters
8419110000	Instantaneous gas water heaters	8	E-0
841919	Other
8419190000	Other	8	E-0
841920	2. Medical,surgical or laboratory sterilisers 2. Medical,surgical or laboratory sterilisers	0	E-0
8419200000	A. For agricultural products
841931 8419310000	A. For agricultural products
841932	B. For wood,paper pulp,paper or

Page 192 in PDF

8	E-0
	paperboard
HS code (2002)	Description	Base Rate	Staging Category
8419320000	B. For wood,paper pulp,paper or paperboard	8	E-0
841939	C. Other
8419391000	(1) Spin dryers for machines and mechanical appliances for making semiconductor devices	3	E-0
8419399000	(2) Other	8	E-5
841940	4. Distilling or rectifying plant
8419400000	4. Distilling or rectifying plant	8	E-5
841950	5. Heat exchange units
8419501000	For aircrafts	8	E-0
8419509000	Other	8	E-5
841960	6. Machinery for liquefying air or other gases
8419600000	6. Machinery for liquefying air or other	8
841981
8419810000	B. Other making
841989	Heating plant and machinery		E-0
8419891000	(1) Polymerization autoclaves for man-made fibre	8	E-0
8419899010		8	E-5
8419899020	Cooling plant and machinery	8	E-0
8419899030	Evaporating plant and machinery	8	E-5
8419899040	Condensing plant and machinery	8	E-5
8419899050	Sollar-collectors and equipments	8	E-0
8419899060	Constant high or low temperature chambers	8	E-0
8419899070	Constant temperature and humidity chambers	8	E-0
8419899080	Air-conditioner	8	E-0
8419899090 841990	Other 8. Parts	8	E-5
8419901000	A. Of polymerization autoclaves for man-made fibre making	8	E-0
8419909010	Of instantaneous or storage water heaters	8	E-0
8419909020	Of making hot drinks or for cooking or heating food machinery	8	E-0
8419909030	and equipment Of air-conditioning machinery,plant and equipment	8	E-5
8419909040	Of medical, surgical or laboratory sterilisers	0	E-0
8419909090	Other	8	E-5
842010	Calendering or other rolling machines
8420101000	For paper making	8	E-0

8	E-0
	paperboard
8420102000	For textile fabrics	8	E-0
8420103000	For leather	8	E-0
8420104000	For rubber or plastic	8	E-0
8420109000	Other	8	E-0
842091	Cylinders
8420910000	Cylinders	8	E-0
842099	Other
8420990000	Other	8	E-0
842111	Cream separators
8421110000	Cream separators	8	E-0
842112	Clothes-dryers
8421120000	Clothes-dryers	8	E-0
8421192000	For food industry use
842119 8421191000	Other For medical,surgical or laboratory use	8	E-0
8421193000	For petro-chemical industry use	8	E-0
8421194000	Spin dryers for semiconductor wafer processing	0	E-0
8421199000	Other	8	E-0
842121	A. For filtering or purifying water
8421211000	(1) Of the household type	8	E-0
8421219010	(a) Filtering or purifying machinery and apparatus to be used with swimming pools	8	E-0
8421219020	(b) Filtering or purifying machinery and apparatus for making semiconductor devices	3	E-0
8421219090			E-5
842122 8421220000	B. For filtering or purifying beverages other than water	8	E-0
842123	C. Oil or petrol-filters for internal combustion engines
HS code (2002)	Description	Base Rate	Staging Category
8421231000	For internal combustion engines for vehicles of Chapter 87	8	E-5
8421232000	For aircrafts	8	E-0
8421239000	Other	8	E-5
8421291000	For dairy industry	8
8421292000	For the treatment of harmful waste water		E-0
8421293000	For the purpose of semiconductor manufacturing	8 0	E-0 E-0
8421294000	For aircrafts	8	E-0
8421299000	Other		E-5
842131	Intake air filters for internal	8

8	E-0
	paperboard
8421311000	A. combustion engines For internal combustion engines for vehicles of Chapter 87

Page 193 in PDF

8	E-5
8421312000	For aircrafts	8	E-0
8421319000	Other	8	E-5
842139	B. Other
8421391000	(1) For the household type	8	E-0
8421392000	(2) For purifying exhaust gas for vehicles of Chapter 87	8	E-0
8421399010	For the treatment of harmful exhaust gas	8	E-0
8421399020	For the purpose of semiconductor manufacturing	0	E-0
8421399030	For aircrafts	8	E-0
8421399090	Other	8	E-5
842191	A. Of centrifuges,including centrifugal dryers
8421911000	Of subheading 8421.19.4000	0	E-0
8421919000	Other	8	E-5
842199	B. Other
8421991000	(1) For purifying exhaust gas for vehicles of Chapter 87	8	E-5
8421999010	Of filtering or purifying machinery and apparatus,for internal combustion	8	E-5
8421999020	Filter for purifing machinery	8	E-5
8421999030	For the purpose of semiconductor manufacturing	0	E-0
8421999090	Other	8	E-5
842211	A. Of the household type
8422110000	A. Of the household type	8	E-0
842219	B. Other
8422190000	B. Other	8	E-0
842220	2. Machinery for cleaning or drying bottles or other
8422200000	containers 2. Machinery for cleaning or drying bottles or other containers	8	E-0
842230	bottles,cans,boxes,bags or other containers; machinery for capsuling bottles,jars,tubes and similar containers; machinery for aerating beverages Machinery for filling bottles or other containers Machinery for closing or sealing bottles or other containers
8422301000		8	E-5
8422302000		8	E-0
8422303000	Machinery for capsuling or labelling bottles or other containers	8	E-5
8422304000	Machinery for aerating beverages Other	8	E-0
8422309000		8	E-5
842240	4. Other packing or wrapping machinery(including heat- shrink wrapping machinery)

8	E-5
8421312000	For aircrafts	8	E-0
8422404000	Heat shrink wrapping machinery	8	E-0
8422409010	Automatic wrapping machinery,including binding and tying machines	8	E-5
8422409020	Automatic pack tiers	8	E-0
8422409030	Vacuum packers	8	E-0
8422409090	Other	8	E-5
842290	5. Parts
8422901000	Of dish washing machines	8	E-0
8422902000	Of other packing or wrapping machinery	8	E-5
8422909000		8	E-5
842310	Other Personal weighing machines,including baby
8423100000	Personal weighing machines,including baby scales; household scales	8	E-0
842320	Scales for continuous weighing of goods on conveyors
HS code (2002)	Description	Base Rate	Staging Category
8423201000	Conveyer scale	8	E-0
8423202000	Feed meter or feed	8	E-0
8423209000	weighers Other	8	E-0
842330	Constant weight scales and scales for discharging a predetermined weight of material into a bag or container,including hopper scales

Page 194 in PDF

8423300000	Constant weight scales and scales for discharging a predetermined weight of material into a bag or container,including hopper scales	8	E-0
842381	Having a maximum weighing capacity not exceeding 30kg Having a maximum weighing capacity not exceeding 30kg
8423810000		8
842382	not
8423820000 842389	exceeding 5,000kg	8	E-0
8423891000	Truck scale	8	E-0
8423899000	Other	8	E-0
842390	Weighing machine weights of all kinds;parts of weighing machinery
8423901010	Weights in the accuracy class	8	E-0
8423901090	Other	8	E-5
8423909000	Parts of weighing machinery	8	E-0
842410	Fire extinguishers,whether or not charged
8424100000	Fire extinguishers,whether or not charged Spray guns and similar appliances	8	E-0
842420 8424201000	Spray guns	8	E-5
8424202010	Of robot type	8	E-0
8424202090	Other	8	E-0
8424209000	Other	8	E-5
842430	Steam or sand blasting machines and similar jet projecting machines
8424301000	Steam or sand blasting machines	8	E-0
8424302000	High-pressure steam cleaners	8	E-0
8424309000	Other	8	E-5
842481	Agricultural or horticultural
8424811000	Self-propelled sprayers	8	E-0
8424812000	Other sprayers	8	E-0
8424819000	Other	8	E-0
842489	Other Deflash machines
8424891010	for cleaning and removing contaminants from the metal leads of semiconductor packages prior to the electroplating process	0	E-0
8424891020	Spraying appliances for etching, striping or cleaning semiconductor wafers	0	E-0
8424891090	Other	0	E-0
8424899000	Other	8	E-5
842490	Parts
8424901000	Of fire extinguishers	8	E-5
8424902000	Of spray guns	8	E-0

8423300000	Constant weight scales and scales for discharging a predetermined weight of material into a bag or container,including hopper scales	8	E-0
8424903000	Of sprayers	8	E-0
8424909011	Of subheadings 8424.89.1010, 8424.89.1020	0	E-0
8424909019	Other	0	E-0
8424909090	Other	8	E-5
842511	Powered by electric moter
8425111010	Chain blocks	0	E-0
8425111090	Other	0	E-0
8425112010	Chain blocks
8425112090 842519	Other Other	0	E-0
8425190000	Other	0	E-0
842520	Pit-head winding gear;winches specially designed for use underground
HS code (2002)	Description	Base Rate	Staging Category
8425200000	Pit-head winding gear;winches specially designed for use underground	0	E-0
842531	Powered by electric motor
8425310000	Powered by electric motor	0	E-0
842539	Other
8425390000	Other	0	E-0
842541	Built-in jacking systems of a type used in garages
842542	Other jacks and hoists,hydraulic
8425410000		0
8425421000	Of a freight-lifting capacity not exceeding 10 metric tons		E-0
8425422000	Of a freight-lifting capacity exceeding 10 metric tons	0	E-0
842549 8425491000	Other Of a freight-lifting capacity not exceeding 10 metric tons	0	E-0
8425492000	Of a freight-lifting capacity exceeding 10 metric tons	0	E-0
842611	Overhead travelling cranes on fixed support
8426110000	Overhead travelling cranes on fixed support	0	E-0
842612	Mobile lifting frames on tyres and straddle carriers
8426121000	Mobile lifting frames on tyres	0	E-0
8426122000	Straddle carriers	0	E-0
842619	Other
8426190000	Other	0	E-0
842620	Tower cranes

8423300000	Constant weight scales and scales for discharging a predetermined weight of material into a bag or container,including hopper scales	8	E-0
8426200000	Tower cranes	0	E-0
842630	Portal or pedestal jib cranes
8426301000	Portal cranes	0	E-0
8426302000	Pedestal jib cranes	0	E-0
8426410000	On tyres	0	E-0
842649	Other
8426491000	Of telescopic boom type	0	E-0
8426492000	Of latticed boom type	0	E-0
8426499000	Other	0	E-0
842691	Designed for mounting on road vehicles
8426910000	Designed for mounting on road vehicles	0	E-0
842699	Other
8426991000	Ships' derricks	0	E-0
8426999000	Other	0	E-0
842710	Self-propelled trucks powered by an electric motor
8427101000	Of counter balance type	8	E-0
8427102000	Of non counter balance type	8	E-0
8427109000	Other	8	E-0
842720	Other self-propelled trucks
8427201010	With a loading capacity not more than 3 metric tons	8	E-0
8427201020	With a loading capacity more than 3 metric tons	8	E-0
8427209000	Other	8	E-0
842790
8427901000	Hand pallet trucks	8	E-0
8427909000	Other	8	E-0
842810	Other trucks
8428101000	Lifts and skip hoists Lifts	0	E-0
8428102000	Skip hoists	0	E-0
842820	Pneumatic elevators and conveyors Pneumatic elevators
8428201000		0	E-0
8428202000		0	E-0
842831	Specially designed for underground use
8428310000 842832	for underground use	0	E-0
842833	Specially designed
8428320000	Other,bucket type
8428331010 8428331020	Other,bucket type	0	E-0
842839	Conveyors	0	E-0
8428332000	Other
HS code (2002)	Description	Base Rate	Staging Category
8428391010	Automated machines for transport, handling and storage of semiconductor wafers, wafer cassettes, boxes and other material for semiconductor devices	0	E-0
8428391090	Other	0	E-0
8428399000	Other	0	E-0
842840	Escalators and moving walkways
8428401000	Escalators	0	E-0
8428402000	Moving walkways	0	E-0
842850	Mine wagon pushers,locomotive or wagon traversers,wagon tippers and similar railway wagon handling

Page 195 in PDF

mounting on road vehicles	0	E-0
842699	Other
8428500000	equipment Mine wagon pushers,locomotive or wagon traversers,wagon tippers and similar railway wagon handling equipment	0	E-0
842860
8428600000	Teleferics,chair-lifts,ski-draglines; traction mechanisms for	0
842890
8428900000	Other machinery	0	E-0
842911	Track laying
8429111000	Bulldozers	0	E-0
8429112000	Angledozers	0	E-0
842919	Other
8429190000	Other	0	E-0
842920	Graders and levellers
8429200000	Graders and levellers	0	E-0
842930	Scrapers
8429300000	Scrapers	0	E-0
842940	Tamping machines and road rollers
8429401000			E-0
8429402000	Road rollers	0	E-0
8429511020	Backhoe loaders	0	E-0
8429511010 Loaders 8429511030	Skid-steer loaders	0 0	E-0 E-0
8429511090			E-0
8429519000	Other	0	E-0
842952 8429521010 Wheel type	Machinery with a 360°revolving superstructure	0	E-0
8429521020	Track type	0	E-0
8429521090 Other	Other	0	E-0
8429529000		0	E-0
842959	Other
8429591000	Mechanical shovel	0	E-0
8429599000	Other	0	E-0
843010	Pile-drivers and pile-extractors
8430100000	Pile-drivers and pile-extractors	0	E-0
843020	Snow-ploughs and snow-blowers
8430200000	Snow-ploughs and snow-blowers	0	E-0
843031 Self-propelled	Other	0	E-0
8430310000	Self-propelled	0	E-0
843039

Page 196 in PDF

8430390000	Other
843041 Self-propelled
8430411000 8430412000	Boring machines	0	E-0
843049	Other
8430491000	Test boring machines	0	E-0
8430499000	Other	0	E-0
843050	Other machinery,self-propelled
8430500000 843061	Other machinery,self-propelled Tamping or compacting machinery	0	E-0
8430610000 Tamping or 843069	compacting machinery Other	0	E-0
HS code (2002)	Description	Base Rate	Staging Category
8430690000	Other	0	E-0
843110	Of machinery of heading 84.25
8431100000	Of machinery of heading 84.25	0	E-0
843120	Of machinery of heading 84.27
8431200000	Of machinery of heading 84.27	8	E-5
843131	Of lifts,skip hoists or escalators
8431310000	Of lifts,skip hoists or escalators	0	E-0
843139	Other
8431391010	Of subheading 8428.39.1010	0	E-0
8431391090	Other	0	E-0
8431399000	Other	0	E-0
843141	Buckets,shovles,grabs and grips
8431411000	Of excavaters	0	E-0
8431419000	Other	0	E-0
843142	Bulldozer or angledozer blades
8431420000	Bulldozer or angledozer blades	0	E-0
843143	8430.41 or 8430.49 Parts for boring or sinking machinery of subheading 8430.41 or	0
8431430000	8430.49 Other		E-0
843149
8431491000	Hydraulic breaker	0	E-0
8431492000	Crushers	0	E-0
8431499000	Other	0	E-0
843210	Ploughs
8432100000	Ploughs	0	E-0
843221	Disc harrows
8432210000	Disc harrows	0	E-0

8430390000	Other
8432292000	Weeders	0	E-0
8432299000	Other	0
843230	Seeders,planters and transplanters		E-0
8432301000	Seeders	0	E-0
8432302000	Planters	0	E-0
8432303000	Transplanters	0	E-0
8432309000	Other	0	E-0
843240	Manure spreaders and fertiliser distributors
8432401000	Manure spreaders	0
843280	Other machinery
8432402000	Fertiliser distributors	0
8432800000	Other	0	E-0
843290	Parts
8432901000	Of ploughs	0	E-0
8432902000	Of automatic cultivators	0	E-0
8432909000	Other Powered,with the cutting device rotating in a	0	E-0
843311	horizontal plane	0	E-0
8433110000 843319	Powered,with the cutting device rotating in a horizontal plane Other	0	E-0
8433190000 843320	Other 2. Other mowers,including cutter bars for tractor mounting
8433200000	2. Other mowers,including cutter bars for tractor mounting	0	E-0
843330	3. Other haymaking machinery
8433300000	3. Other haymaking machinery	0	E-0
843340	4. Straw or fodder balers,including pick-up balers
8433400000	4. Straw or fodder balers,including pick-up balers	0	E-0
843351	Combine harvester-threshers
8433510000	Combine harvester-threshers	0	E-0
843352	Other threshing machinery
8433520000	Other threshing machinery	0	E-0
843353	Root or tuber harvesting machines
8433530000	Root or tuber harvesting machines	0
843359	Other
HS code (2002)	Description	Base Rate	Staging Category
8433590000	Other	0	E-0
843360	6. Machines for cleaning,sorting or grading eggs,fruit or

8430390000	Other
8433601000	A. Eggs grading machines	0	E-0
8433609010	Grading machines for agricultural produce	0	E-0
8433609090	Other	0	E-0
843390	7. Parts
8433901000	Of combine harvester-threshers	0	E-0
8433902000	Of hay or gress mowers	0	E-0
8433909000	Other	0	E-0
843410	1. Milking machines
8434100000	1. Milking machines	0	E-0
843420	2. Dairy machinery
8434209000	Other
8434201000
84

Page 197 in PDF

3490 8434901000	3. Parts Of milking machines	0	E-0
8434902000	Of homogenisers	0	E-0
8434909000	Other	0	E-0
843510	Machinery
8435101000	Presses for the extraction of fruit juice.	8	E-0
8435102000	Crushers for the extraction of fruit juice	8	E-0
8435103000	Homogenisers for the preparation of fruit juice.	8	E-0
8435109000	Other	8	E-0
843590	Parts
8435900000	Parts	8	E-0
843610	1. Machinery for preparing animal feeding stuffs
8436101000	Feed cutter	8	E-0
8436102000	Feed grinder, mill or crusher	8	E-0
8436103000	Feed mixer	8	E-0
8436109000	Other	8	E-0
843621	A. Poultry incubators and brooders
8436211000	(1) Incubators	8	E-0
8436219000	(2) Other	8	E-0
843629	B. Other
8436290000	B. Other	8	E-0
843680	3. Other machinery
8436800000	3. Other machinery	8	E-0
843691	Of poultry-keeping machinery or poultry incubators and brooders
8436910000	Of poultry-keeping machinery or poultry incubators and brooders	8	E-0
843699	Other
8436990000	Other	8	E-0
843710	Machines for cleaning,sorting or grading seed,grain or dried
8437101000	Forage-grass seed selectors	8
8437109000
8437801000	Machinery used in the milling industry	8	E-0
8437802000	Machinery for the working of cereals or dried leguminous vegetables.	8	E-0
843780	Other machinery
8437909000		8	E-0
843790	Parts
8437901000			E-0
8438101000	Bakery machinery		E-0
843820	Machinery for the manufacture of confectionery,cocoa or chocolate or chocolate	8

3490 8434901000	3. Parts Of milking machines	0	E-0
8434902000	Of homogenisers	0	E-0
8438109000	Other	8	E-5
8438200000	Machinery for the manufacture of confectionery,cocoa	8	E-0
HS code (2002)	Description	Base Rate	Staging Category
843830	Machinery for sugar manufacture
8438300000	Machinery for sugar manufacture	8	E-0
843840	Brewery machinery
8438400000	Brewery machinery	8	E-0
843850	Machinery for the preparation of meat or poultry
8438501000	Machinery used in meat preparation	8	E-0
8438509000	Other	8	E-0
843860	Machinery for the preparation of fruits,nuts or vegetables
8438600000	Machinery for the preparation of fruits,nuts or vegetables	8	E-0
843880	Other machinery
8438801000	Machines for preparing fish,shell fish,etc.	8	E-0
8438809000	Other	8	E-5
843890	Parts
8438900000	Parts	8	E-0
843910	Machinery for making pulp of fibrous cellulosic material
8439101000	Grinders	8	E-0
8439102000	Cutters	8	E-0
8439103000	Strainers	8	E-0
8439104000	machines	8	E-0
8439105000	Beaters	8	E-0
8439109000	Other	8	E-0
843920	Machinery for making paper or paperboard
8439201000	Machines for forming paper	8	E-0
8439202000	Paper making machine	8	E-0
8439209000	Other	8	E-0
843930	Machinery for finishing paper or paperboard
8439301000	Reeling machines	8	E-0
8439302000	Machines for working surface	8	E-0
8439303000	Machines for impregnating paper or paperboard	8	E-0
8439309000	Other	8	E-0
843991	Of machinery for making pulp of fibrous cellulosic material

3490 8434901000	3. Parts Of milking machines	0	E-0
8434902000	Of homogenisers	0	E-0
8439910000	Of machinery for making pulp of fibrous cellulosic material	8	E-5
843999	Other
8439990000	Other	8	E-5
844010	Machinery
8440101000	Book-sewing machines	8	E-0
8440102000	Leaf-folding machines for book-binding	8	E-0
8440109000	Other	8	E-0
844090	Parts
8440901000	Of book-sewing machines	8	E-0
8440909000	Other	8	E-0
844110	Cutting machines
8441100000	Cutting machines	8	E-0
844120	Machines for making bags,sacks or envelopes
8441201000	Machines for making bags or sacks	8	E-0
8441202000	Machines for making envelopes	8	E-0
844130

Page 198 in PDF

Machines for making cartons,boxes,cases,tubes,drums or similar containers,other than by moulding
8441300000	Machines for making cartons,boxes,cases,tubes,drums or similar containers,other than by moulding	8	E-0
844140	Machines for moulding articles in paper pulp,paper or paperboard pulp,paper or
8441400000	Machines for moulding articles in paper paperboard	8	E-0
844190	Other
8441801000	Paper or paperboard trimming machines	8	E-0
8441809000
8441900000	Parts
844220	composing by other processes,with or without founding
HS code (2002)	Description	Base Rate	Staging Category
8442200000	Machinery,apparatus and equipment for type-setting or composing by other processes,with or without founding device	8	E-0
844230	Other machinery, apparatus and equipment
8442301000	Machinery and apparatus for type-founding	8	E-0
8442302000	Special moulding presses	8	E-0
8442303000	Acid etching machines	8	E-0
8442309000	Other
844240	Parts of the foregoing machinery, apparatus or	8	E-0
8442401000	equipment Of machinery and apparatus for type-setting	8	E-0
8442402000	Other	8
8442409000		8	E-0
844250	Printing type,blocks,plates,cylinders and other printing components; blocks,plates,cylinders and lithographic stones,prepared for printing purposes (for example,planed,grained or polished)
8442500000	Printing type,blocks,plates,cylinders and other printing components; blocks,plates,cylinders and lithographic stones,prepared for printing purposes (for example,planed,grained or polished)	8	E-5
844311	Reel fed
8443110000	Reel fed	8	E-0
844312	Sheet fed,office
844319	Other	8
8443120000	type (sheet size not exceeding 22×36cm) Sheet fed,office type (sheet size not exceeding 22×36cm)		E-0
8443190000	Other Reel fed	8	E-0

Machines for making cartons,boxes,cases,tubes,drums or similar containers,other than by moulding
8441300000	Machines for making cartons,boxes,cases,tubes,drums or similar containers,other than by moulding	8	E-0
844321	Other		E-5
8443210000	Reel fed	8
844329
8443300000	Flexographic printing machinery	8	E-0
844330	Flexographic printing machinery
8443400000	Gravure printing machinery
844340	Gravure printing machinery
844351	Ink-jet printing machines
8443511000	For the purpose of semiconductor manufacturing	0	E-0
8443519000	Other	8	E-5
844359	Other
8443591000	Textile printing machines	8	E-0
8443592000	design,repetitve words or overall colour on textiles,leather,wallpaper,wrapping paper,linoleum or other materials	8	E-0
8443599000	Other	8	E-5
8443601000	Folders,gummers,preforators and staplers		E-0
844360	Machines for uses ancillary to printing
8443602000		8
8443603000	Serial numbering machines	8	E-0
8443609000	Other	8	E-0
844390	Parts
8443900000	Parts	8	E-5
844400	Machines for extruding,drawing,texturing or cutting man- made textile materials.
8444001000	Machines for extruding man-made textiles	5	E-0
8444002000	Machines for drawing man-made textiles	5	E-0
8444003000	textiles	5	E-0
8444009000	Other	5	E-0 E-0
844511	Carding machines
8445110000	Carding machines

Page 199 in PDF

5	E-0
844512	Combing machines
8445120000 844513	Combing machines Drawing or roving machines	5	E-0
HS code (2002)	Description	Base Rate	Staging Category
8445130000	Drawing or roving machines	5	E-0
844519	Other
8445191000	Blowing and mixing machines	5	E-0
8445192000	Lap machines	5	E-0
8445193000	Cotton gin	8	E-0
8445199000	Other	5	E-0
844520	Textile spinning machines
8445201010	Fine spinning frames	5	E-0
8445201090	Other	5	E-0
8445202010	Fine spinning frames	5	E-0
8445202090	Other	5	E-0
8445203000	For silk
8445209000		5	E-0
844530	Textile doubling or twisting machines
8445301000	For filament yarns	5	E-0
8445302000	For spun yarns	5	E-0
8445309000	Other	5	E-0
844540	Textile winding(including weftwinding) or reeling machines
8445401000	Cones winders	5	E-0
8445402000	Cheeses winders	5	E-0
8445409000		5	E-0
844590	Other
8445901000	Other Warping machines	8	E-0
8445902000	Warp sizing machines	8	E-0
8445903000	Drawing-in machines	8	E-0
8445904000	Warp tying-in machines	8	E-0
8445909000	Other	8	E-0
844610	1. For weaving fabrics of a width not exceeding 30cm
8446100000	1. For weaving fabrics of a width not exceeding 30cm	8	E-0
844621	Power looms
8446211000	For cotton	8	E-0
8446212000	For wool	8	E-0
8446213000	For silk	8	E-0
8446219000	Other	8	E-0
844629	Other

5	E-0
844512	Combing machines
8446290000	Other	8	E-0
844630	3. For weaving fabrics of a width exceeding 30cm, Shuttleless type
8446301010	For cotton	8	E-0
8446301020	For silk	8	E-0
8446301030	For towel	8	E-0
8446301090	Other	8	E-0
8446302010	For cotton	8	E-0
8446302020	For silk	8	E-0
8446302030	For towel	8	E-0
8446302090	Other	8	E-0
8446303010	For cotton	8	E-0
8446303020	For silk	8	E-0
8446303030	For towel	8	E-0
8446303090	For cotton	8
8446309010	For silk		E-0
8446309020	towel	8	E-0
8446309030 8446309090	For	8 8	E-0 E-0
844711	Other 165 ㎜
8447111000	With cylinder diameter not exceeding Stocking knitting machines	8	E-0
8447119000	Other	8	E-0
844712	With cylinder diameter exceeding 165
8447120000	㎜ With cylinder diameter exceeding 165 ㎜	8	E-5
8447201010	Hand-knitting machines(including semi- automatic flat knitting machines) Automatic flat knitting machines	8	E-0
8447201020		8	E-0
HS code (2002)	Description	Base Rate	Staging Category
8447201090	Other	8	E-0
8447202010	Raschel	8	E-0
8447202020	Tricot knitting	8	E-0
8447202090	Other	8	E-0
8447209000	Other	8	E-0
844790 8447901000	Other Lace machines	8	E-0
8447902010			E-0
8447902090	Other	8
8447903000 8447909000	Machines for making knotted net Other	8 8	E-0 E-0
844811	Dobbies and jacquards;card reducing,copying,punching or assembling machines for use therewith

5	E-0
844512	Combing machines
8448111000	Dobbies	8	E-0
8448112000	Jacquards	8	E-0
8448113000	Card punching machines	8	E-0
8448119000	Other	8	E-5
844819	Other
8448191000	Warp beam stands or creels

Page 200 in PDF

8	E-0
8448192000	Automatic stop motions	8	E-0
8448193000	Warp tyers	8
8448199010	Auxiliary machines for making yarn(excluding cotton gin)	5	E-0
8448199090	Other	8	E-5
844820	2. Parts and accessories of machines of heading 84.44 or of their auxiliary machinery
8448201000	Extruding nipples	5	E-0
8448209000	Other	5	E-0
844831	A. Card clothing
8448310000	A. Card clothing	8	E-5
844832	B. Of machines for preparing textile fibres,other than card
8448321000	clothing (1) For carding machine(excluding garnet wires)	5	E-0
8448329000	(2) Other	8	E-5
844833	C. Spindles,spindle flyers,spinning rings and ring
8448331000	(1) Spindle flyers	5	E-0
8448339020	Ring travellers
8448339010	Spindle Spinning ring	8 8	E-0 E-0
8448339030		8
844839	D. Other
8448391000	Warp beams	8	E-0
8448399000	Other	8	E-5
844841	Shuttles
8448410000	Shuttles	8	E-0
844842	Reeds for looms,healds and heald-frames Reeds for looms,healds and heald-frames	8	E-5
8448420000 844849	Other		E-5
844851	Sinkers,needles and other articles used in forming stitches Hoisery needles	8
8448490000 8448511000	Other	8
8448512000	Needles for embroidery machines	8	E-0 E-0
8448513000	Needles for lace machines	8	E-0
8448519000	Other	8	E-5
844859	Other
8448590000	Other	8	E-5
844900	Machinery for the manufacture or finishing of felt or nonwovens in the piece or in shapes,including machinery
8449001010 8449001090	Other	8	E-0
8449002000	Bolcks for making hats	8	E-0

8	E-0
8448192000	Automatic stop motions	8	E-0
8449009000 845011	Fully-automatic machines
8450110000	Fully-automatic machines	8	E-5
HS code (2002)	Description	Base Rate	Staging Category
845012	Other machines,with built-in centrifugal drier
8450120000	Other machines,with built-in centrifugal drier	8	E-0
845019	Other
8450190000	Other	8	E-0
845020	2. Machines,each of a dry linen capacity exceeding 10kg
8450200000	2. Machines,each of a dry linen capacity exceeding 10kg	8	E-0
845090	3. Parts
8450900000	3.	8	E-5
845110	1. Dry-cleaning machines
8451100000	1. Dry-cleaning machines	8	E-0
845121 8451210000	Each of a dry linen capacity not exceeding 10kg	8
845129	Other
8451290000	Other	8	E-5
845130	3. Ironing machines and presses(including fusing presses)
8451301000	Steam presses	8	E-0
8451309000	Other	8	E-0
845140	4. Washing,bleaching or dyeing machines
8451401000	Washing machines	8	E-0
8451402000	Bleaching machines	8	E-0
8451403000	Dyeing machines	8	E-0
845150	5. Machines for reeling,unreeling,folding,cutting or pinking
8451501000	textile fabrics Reeling unreeling machines	8	E-0
8451502000	Cutting machines	8	E-5
8451509000	Other	8	E-0
845180	6. Other machinery
8451801000	Heat treating machines	8	E-0
8451802000	Stentering machines	8	E-0
8451803000	Mercerising machines	8	E-0
8451809010	Shrinking machines	8	E-0
8451809020	Coating or impregnating machines	8	E-0
8451809030	Raising machines	8	E-0

8	E-0
8448192000	Automatic stop motions	8	E-0
8451809040	Padding machines	8	E-0
8451809090
845190	7. Parts
8451901000	Of dry cleaning machines	8	E-0
8451902000	Of drying machines	8	E-0
8451909000	Other	8	E-5
845210	Sewing machines of the household type
8452101010	For straight stitch	8	E-5
8452101020	For zigzag stitch	8	E-0
8452101030	Of free arm type	8	E-0
8452101090	Other	8	E-0
8452102000	Of manual type	8	E-0
845221	Automatic units
8452211000	For manufacturing shoes	8	E-0
8452212000	For sewing sacks	8	E-0
8452213000	For sewing leather or other thick stuffs	8	E-0
8452214000	For sewing furs	8	E-0
8452219000	Other	8	E-0
845229	Other
8452291000

Page 201 in PDF

For manufacturing shoes	8	E-0
8452292000	For sewing sacks	8	E-0
8452293000 8452294000
8452299000	For sewing furs	8 8	E-0 E-0
845230	Other
8452300000	Sewing machine needles Sewing machine needles	8	E-0
845240	Furniture,bases and covers for sewing machines and parts thereof
8452400000	Furniture,bases and covers for sewing machines and parts thereof	8	E-0
HS code (2002)	Description	Base Rate	Staging Category
845290	Other parts of sewing machines
8452900000	Other parts of sewing machines	8	E-0
845310	Machinery for preparing,tanning or working hides,skins or leather
8453101000	Machinery for preparing hides,skins or leather	8	E-0
8453102000	Machinery for tanning hides,skins or leather	8	E-0
8453103000	Machinery for working hides,skins or leather	8	E-0
845320	Machinery for making or repairing footwear
8453201000	Machinery for making footwear	8	E-0
8453202000	Machinery for repairing footwear	8
845380	Other machinery
8453800000	Other machinery	8	E-0
845390	Parts
8453900000	Parts	8	E-0
845410	Converters
8454100000	Converters	8	E-0
845420	Ingot moulds and ladles
8454200000	Ingot moulds and ladles	8	E-0
845430	Casting machines
8454301010	Die-casting machines	8	E-0
8454301090	Other	8	E-0
8454309000	Other	8	E-0
845490	Parts
8454901000	Of converters	8	E-0
8454909000	Other	8	E-0
845510	Tube mills
8455100000	Tube mills	8	E-0
845521	Hot or combination hot and cold
8455210000 845522	and cold Cold	8	E-0

For manufacturing shoes	8	E-0
8452292000	For sewing sacks	8	E-0
8455220000	Cold
845530	Rolls for rolling mills
8455301000	Of casting	8	E-5
8455302000	Of forging	8	E-0
8455309000	Other	8	E-5
845590	Other parts
8455900000	Other parts	8	E-5
845610	Operated by laser or other light or photon beam processes
8456101000	Machines for working any material by removal of material in the production of semiconductor wafers	0	E-0
8456102000	Laser cutters for cutting contacting tracks in semiconductor production by laser beam	0	E-0
8456109000	Other	8	E-5
845620	Operated by ultrasonic processes
8456200000	Operated by ultrasonic processes	8	E-0
845630	Operated by electro-discharge processes
8456301000	Numerically controlled	8	E-0
8456309000	Other	8	E-0
845691	For dry-etching patterns on semiconductor materials
8456910000	For dry-etching patterns on semiconductor materials	0	E-0
845699 8456991000	Other Focused ionic-beam milling machines for removing or repairing mask and reticle cleaning semiconductor wafers		E-0 E-0
8456992000	Apparatus for striping or	0
845710		0
8457101000	Of vertical type	8	E-5
8457102000	Machining centres	8	E-0
8456999000
8457103000 8457109000	Of double column type Other	8 8	E-0 E-0
845720 8457200000	Unit construction machines (single station) Unit construction machines (single station)
845730	Multi-station transfer machines	8	E-0
HS code (2002)	Description	Base Rate	Staging Category
8457300000	Multi-station transfer machines	8	E-0
845811	Numerically controlled
8458110000	Numerically controlled	8	E-0
845819	Other
8458190000	Other	8	E-5

For manufacturing shoes	8	E-0
8452292000	For sewing sacks	8	E-0
845891	Numerically controlled
8458910000	Numerically controlled	8	E-0
845899	Other
8458990000	Other	8	E-5
845910	Way-type unit head machines
8459100000	Way-type unit head machines
8459210000	Numerically	8
845921	Numerically controlled
845929	Other
8459291000	Radial drilling machines	8	E-0
8459292000	Upright drilling machines	8	E-0
8459293000	Multi-spindle drilling machines	8	E-0
8459299000	Other	8	E-0
845931	Numerically controlled
8459310000	Numerically controlled	8	E-0
845939	Other

Page 202 in PDF

8459390000	Other	8	E-0
845940 Other	boring machines
8459401000	Jig boring machines	8	E-0
8459402000	Horizontal boring machines	8	E-0
8459409000	Other	8	E-0
845951	Numerically controlled
8459590000	Other	8	E-0
845959	Other
8459611000	Bed type milling	8
845961	Numerically controlled
8459612000	Planing milling machines	8	E-0
8459619000	Other	8	E-0
845969	Other
8459691000	Bed type milling machines	8	E-0
8459692000	Planing milling machines	8	E-0
8459693000	Universal tool milling machines	8	E-0
8459694000	Profile milling machines	8	E-0
8459699000	Other	8	E-0
845970	Other threading or tapping machines
8459701000	Tapping machines	8	E-0
8459709000	Other threading machines	8	E-0
846011	Numerically controlled
8460110000	Numerically controlled	8	E-0
846019	Other
8460190000	Other	8	E-0
846021	Numerically controlled
8460211000	Cylindrical grinders	8	E-0
8460212000	Internal grinders	8	E-0
8460213000	Centerless grinders	8	E-0
8460214000	Profile grinders	8	E-0
8460219000	Other	8	E-0
846029 Other
8460291000	Cylindrical grinders	8	E-0
8460292000	Internal grinders	8	E-0
8460293000	Centerless grinders	8	E-0
8460294000	Profile grinders	8	E-0
8460299000	Other	8	E-0
846031	Numerically controlled
8460310000	Numerically controlled	8	E-5
846039	Other Other	8	E-0
8460390000

8459390000	Other	8	E-0
HS code (2002)	Description	Base Rate	Staging Category
846040	Honing or lapping machines
8460401000	Honing machines	8	E-0
8460402000	Lapping machines	8	E-0
846090	Other
8460900000	Other	8	E-0
846120	Shaping or slotting machines
846130	Broaching machines
8461200000	Shaping or slotting machines	8
846140	machines
8461300000	Broaching	8	E-0
8461401010	Gear cutting,gear grinding or gear finishing machines Numerically controlled	8	E-0
8461401090	Other	8	E-5
8461402000	Gear grinding or gear finishing machines	8	E-0
846150	Sawing or cutting-off machines
8461500000	Sawing or cutting-off machines	8	E-0
846190	Other
8461900000	Other	8	E-0
846210	Forging or die-stamping machines(including presses) and hammers
8462101000	Air hammer	8	E-5
8462109000	Other	8	E-0
846221	Numerically controlled
8462211010	For semiconductor leads	0	E-0
8462211090	Other	8	E-0
8462219000	Other	8	E-0
846229	Other
8462291010	For semiconductor leads	0	E-0
8462291090	Other	8	E-0
8462299000	Other	8	E-0
846231	Numerically controlled
8462310000	Numerically controlled	8	E-0
846239	Other
8462390000	Other	8	E-0
846241	Numerically controlled
8462411000	Punching machines (including combined shearing machines)	8	E-0
8462412000	Notching machines	8	E-0
846249	Other
8462491000	Punching machines (including	8

8459390000	Other	8	E-0
8462492000	Notching machines	8	E-0
846291	Hydraulic presses Of the maximum pressure more than 100 metric tons,but not
8462911000	Of the maximum pressure not more than 100 metric tons	8	E-0
8462912000	more than 300 metric tons	8	E-0
8462913000	Of the maximum pressure more than 300 metric tons,but not more than 1000 metric tons	8	E-0
8462914000	Of the maximum pressure more than 1000 metric tons Other	8	E-0
846299 8462991010	Of the maximum pressure not more than 30 metric tons	8	E-0
8462991020	Of the maximum pressure more than 100 metric tons, but not more than 300 metric tons	8	E-0
8462991030
8462991040	Of the maximum pressure more than 300 metric tons, but not more than 600 metric tons	8	E-0
8462991050	Of the maximum pressure more than 600 metric tons, but not more than 1,500 metric tons	8	E-0
8462991090	Other	8	E-0
8462999000
846310	Draw-benches for bars,tubes,profiles,wire or the like
8463100000	Draw-benches for bars,tubes,profiles,wire or the like	8
846320 8463200000	Thread rolling machines
846330 8463300000	Machines for working
HS code (2002)	Description	Base Rate	Staging Category
846390	Other

Page 203 in PDF

8463900000	Other	8	E-0
846410	Sawing machines
8464101000	Machines for sawing monocrystal semiconductor boules into slices, or wafer into chips	0	E-0
8464109000	Other	8	E-0
846420	Grinding or polishing machines
8464201000	For working optical or spectacle glass	8	E-0
8464202000	For working other glass	8	E-0
8464203000
8464209000	Other	8	E-5
846490	Other
8464901000	Machine-tools for cold working glass	8	E-0
8464902000	Machine-tools for working concrete	8	E-0
8464903000	Machine-tools for working ceramics	8	E-0
8464904000	Dicing machines for scribing or scoring semiconductor wafers	0	E-0
8464909000	Other	8	E-5
846510	Machines which can carry out different types of machining operations without tool change between such operations
8465101000	For working wood	8	E-0
8465109000	Other	8	E-0
846591	Sawing machines
8465911000	For working wood	8	E-0
8465919000	Other	8	E-0
846592	Planing, milling or moulding(by cutting) machines
8465921000	For working wood	8	E-0
8465929000	Other	8	E-0
846593	Grinding,sanding or polishing machines wood
8465931000	For working	8	E-0
8465939000	Other	8	E-5
846594	Bending or assembling machines
8465941000	For working wood	8	E-0
8465949000	Other	8	E-0
846595	Drilling or morticing machine
8465951000	For working wood	8	E-0
8465959000	Other	8	E-0
846596	Splitting,slicing or paring machines
8465961000	For working wood	8	E-0
8465969000		8	E-0
846599	Other Other
8465991000	For working wood	8	E-0

8463900000	Other	8	E-0
8465999000		8	E-0
846610	Tool holders and self-opening dieheads
8466100000	Tool holders and self-opening dieheads	8	E-5
846620 8466201000	Work holders For aircrafts	8	E-0
8466209000	Other	8	E-5
846630	Dividing heads and other special attachments for machine- tools
8466300000	Dividing heads and other special attachments for machine-tools	8
846691	For machines of heading 84.64
8466911000 8466919000	Of subheadings 8464.10.1000, 8464.20.3000, 8464.90.4000	0	E-5
846692
8466920000	For machines of heading 84.65 For machines of heading 84.65	8	E-0
846693	For machines of headings 84.56 to 84.61
8466931000	Of subheadings 8456.10.1000, 8456.10.2000, 8456.91.0000, 8456.99.1000, 8456.99.2000	0	E-0
8466939000	Other	8	E-5
846694	For machines of heading 84.62 or 84.63
8466941000 8466949000	Of subheadings 8462.21.1010, 8462.29.1010 Other	0 8	E-0 E-5
HS code (2002)	Description	Base Rate	Staging Category
846711	Rotary type(including combined rotary-percussion)
8467111000	Rock drillers	8	E-0
8467112000	Screw drivers	8	E-5
8467113000	Grinders	8
8467114000	Impact wrench	8	E-0 E-0
8467115000	Drill
8467119000	Other	8	E-0
846719	Other
8467191000	Rock drillers	8	E-0
8467199000	Other	8	E-5
846721	Drills of all kinds
8467210000	Drills of all kinds	8	E-0
846722	Saws
8467220000	Saws	8	E-0
846729	Other
8467290000	Other	8	E-5

8463900000	Other	8	E-0
846781	Chain saws
8467810000	Chain saws	8	E-0

Page 204 in PDF

846789	Other
8467891010	Of subheading 8430.49 or 8479.10	0	E-0
8467891020	Of subheading 8479.89.9010,8479.89.9030 or 8479.89.9091	8	E-0
8467891090		8	E-0
8467899000 846791	Other Of chain saws	8	E-5
8467910000	Of chain saws	8	E-5
846792	Of pneumatic tools
8467920000	Of pneumatic tools	8	E-5
846799	Other
8467990000	Other	8	E-5
846810	Hand-held blow pipes
8468100000	Hand-held blow pipes	8	E-0
846820	Other gas-operated machinery and apparatus
8468201000	Gas welding machines	8	E-5
8468202000	Gas automatic cutting machines	8	E-0
8468209000	Other	8
846880	Other machinery and apparatus		E-5
8468800000	Other machinery and apparatus	8	E-0
846890	Parts		E-5
8469110000	Word-processing machines	0	E-0
846912	Automatic typewriters
8469120000	Automatic typewriters	8	E-0
846920	Other typewriters,electric
8469200000			E-0
846930	Other typewriters, non-electric
8469300000	Other typewriters, non-electric	8
847010	calculating functions Less than 17 digits	0	E-0
8470103010 8470103020	Not less than 17 digits	0	E-0
8470104010 8470104090	Of subheading 8472.90.9000	0	E-0
847021	Other Incorporating a printing device	0	E-0
8470211000	Less than 17 digits	0	E-0
8470212000	Not less than 17 digits	0	E-0
847029	Other
8470290000 847030	Other	0	E-0
8470300000	Other calculating machines		E-0
HS code (2002)	Description	Base Rate	Staging Category

846789	Other
847040	Accounting machines
8470401000	Electrically operated type	0	E-0
8470409000	Other	0	E-0
847050	Cash registers
8470500000	Cash registers	0	E-0
847090	Other
8470901000	Postage-franking machines	0	E-0
8470902000	Ticket-issuing machines	0	E-0
8470909000	Other	0	E-0
847110	Analogue or hybrid automatic data processing
8471101000	machines Analogue automatic data processing machines	0	E-0
8471102000	Hybrid automatic data processing machines Portable digital automatic data processing machines,
847130	central processing unit, a keyboard and a display
8471300000	Portable digital automatic data processing machines, weighing not more than 10 ㎏ , consisting of at least a central processing unit, a keyboard and a display Comprising in the same housing at least a central	0	E-0
847141	processing unit and an input and output unit, whether or not combined Those of not less than 64bit in delivering data of C.P.U. and of not less than 64mega byte in capacity of main memory storage
8471411000		0	E-0
8471412000	Those of not less than 32bit in delivering data of C.P.U. and of not less than 16mega byte in capacity of main memory storage	0	E-0
8471419000	Other	0	E-0
847149	Other, presented in the form of systems
8471491010	Those of not less than 64bit in delivering data of C.P.U. and of not less than 64mega byte in capacity of main memory storage	0	E-0

Page 205 in PDF

8471491020	Those of not less than 32bit in delivering data of C.P.U. and of not less than 16mega byte in capacity of main memory storage	0	E-0
8471491090	Other	0	E-0
8471499000	Other	0	E-0
847150	Digital processing units other than those of subheading 8471.41 or 8471.49, whether or not containing in the same housing one or two of the following types of unit: storage units, input units, output units
8471501000	Those of not less than 64 bit in delivering data of C.P.U. and of not less than 64 mega byte in capacity of main memory storage	0	E-0
8471502000	Those of not less than 32 bit in delivering data of C.P.U. and of not less than 16 mega byte in capacity of main memory storage Other	0	E-0
8471509000 847160	Input or output units, whether storage	0	E-0
8471601010	Character (mark) readers	0	E-0
8471601020	Key entry system	0	E-0
8471601030	Mouse	0	E-0
8471601040	Scanners	0	E-0
8471601090	Other	0	E-0
8471602011	Laser beam printer	0	E-0
8471602012	Dot-matrix printer	0	E-0
8471602013	Ink-jet printer	0	E-0
8471602019 8471602021	Other Cathode-ray tube(CRT) monitors	0 0	E-0 E-0
8471602022	Data projector	0	E-0
8471602023	LCD(liquid crystal display)monitor	0	E-0
8471602029
8471602090	Other	0	E-0
8471603010	CRT terminals	0
8471603020	Video tax or	0	E-0
8471603030	teletax
8471603090
847170	Other	0	E-0
8471701000 8471702010	Storage units Main storage units (RAM & ROM)	0	E-0
HS code (2002)	Description	Base Rate	Staging Category
8471702020	Hard disk drive	0	E-0
8471702031	Compact disc drive	0	E-0
8471702032	Digital video disc drive	0	E-0
8471702039	Others	0	E-0

8471491020	Those of not less than 32bit in delivering data of C.P.U. and of not less than 16mega byte in capacity of main memory storage	0	E-0
8471491090	Other	0	E-0
8471702090	Other	0	E-0
8471709000	Other		E-0
847180	Other units of automatic data processing machines	0
8471800000	Other units of automatic data processing machines	0	E-0
847190 8471900000	Other
847210		8	E-0
8472100000	Duplicating machines
847220	Addressing machines and address plate embossing machines
8472200000	Addressing machines and address plate embossing machines	8	E-0
847230 8472301000	Machines for sorting or folding mail or for inserting mail in envelopes or bands, machines for opening, closing or sealing mail and machines for affixing or cancelling postage stamps Letters sorting machines	8 8	E-0 E-0
8472302000	Machines for cancelling postage stamps
8472309000	Other	8	E-8
847290	Other
8472901010	Automatic banknote or coin dispensers	0	E-0
8472901020	Automatic banknote or coin receiving machines	0	E-0
8472901040	Automatic banknote or coin dispencing and receiving machines	0	E-0
8472901050	Coin-counting or wrapping machines

Page 206 in PDF

8	E-5
8472901090	Other	8	E-5
8472902000	Automatic sheet making machines for duplicating and printing	8	E-0
8472903000	Ticket-issuing machines	8	E-0
8472904000	Pencil-sharpening machines	8	E-0
8472905000	Paper shredders	8	E-0
8472909000		8
847310	Other		E-5
8473101000	Parts and accessories of the machines of heading 84.69 Flat panel displays for word-processing machines(including LCD, ELectro Luminescence, Plasma and other technologies)	0	E-0
8473102000	Printed Circuit Assemblies for word-processing machines, which consist of one or more printed circuited of heading 85.34	0	E-0
8473109000	Other	8	E-0
847321	Of the electronic calculating machines of subheading 8470.10,8470.21 or 8470.29
8473210000	Of the electronic calculating machines of subheading 8470.10,8470.21 or 8470.29	0	E-0
847329	Other
8473291000	Of machines of subheading 8470.30	0	E-0
8473292000	Of machines of subheading 8470.40	0	E-0
8473293000	Of machines of subheading 8470.50	0	E-0
8473294000	Of machines of subheading 8470.90	0	E-0
847330	Parts and accessories of the machines of heading 84.71
8473301000	Magnetic head	0	E-0
8473302000	Main board,designed to be equipped with microprocessor unit	0	E-0
8473303000	Case for computer	0	E-0
8473304010	Sound Cards	0	E-0
8473304020	Video Cards	0	E-0
8473304030	Multimedia Cards	0	E-0
8473304050	Communication Interface Cards	0	E-0
8473304060	DRAM Modules	0	E-0
8473304090	Others	0	E-0
8473309000	Other	0	E-0
847340	Parts and accessories of the machines of heading 84.72
8473401000	ELectro Luminescence, Plasma and other technologies)	0	E-0
HS code (2002)	Description	Base Rate	Staging Category

8	E-5
8472901090	Other	8	E-5
8473402000	Printed Circuit Assemblies for automatic teller machines other than subheadings 8472.90.1050 and 8472.90.1090, which consist of one or more printed circuited of heading 8534	0	E-0
8473409000	Other	8	E-5
847350	Parts and accessories equally suitable for use with machines of two or more of the headings 84.69 to 84.72
8473501000		0	E-0
8473509000	Other Sorting,screening,separating or	0	E-0
847410 8474100000	washing machines Sorting,screening,separating or washing machines	0	E-0
847420	Crushing or grinding machines Of crushing or grinding capacity not exceeding 20
8474201000	tons per hour	0	E-0
8474209000	Other Concrete or
847431 8474311000	mortar mixers Batcher plants	0	E-0
8474319000	Other	0	E-0
847432	Machines for mixing mineral substances with bitumen
8474321000	Asphalt plants	0	E-0
8474329000	Other	0	E-0
847439	Other
8474390000	Other	0	E-0
847480	Other machinery
8474801000	forming foundry moulds of sands Machinery for agglomerating moulding or shaping	0
8474802000	Other		E-0
8474809000		0	E-0
847490	Parts
8474900000	Parts	0	E-0
847510 8475100000

Page 207 in PDF

or valves or flashbulbs,in glass envelopes Machines for assembling electric or electronic lamps,tubes or	8	E-0
847521	valves or flashbulbs,in glass envelopes Machines for making optical fibres and
8475210000	preforms thereof Machines for making optical fibres and preforms thereof Other	8	E-0
847529
8475291000	For the manufacture of plate glass	8	E-0
8475292000	For the manufacture of glass-bottle	8	E-0
8475299000	Other	8	E-0
847590	Parts
8475901000	Of machines for the manufacture of plate glass	8	E-0
8475909000	Other	8	E-5
847621	Incorporating heating or refrigerating devices
8476210000	Incorporating heating or refrigerating devices	8	E-0
847629	Other
8476290000	Other	8	E-0
847681	Incorporating heating or refrigerating devices
8476811000	For selling foods	8	E-0
8476819000	Other	8	E-0
847689	Other
8476891000	For selling foods	8	E-0
8476893000	For selling cigarettes	8	E-0
8476894000	For money-changing	8	E-0
8476899000	Other	8	E-0
847690	Parts
8476900000	Parts	8	E-5
847710	Injection-moulding machines
8477101000	For rubber-industry	8	E-0
8477102000	For plastic-industry	8	E-5
847720	Extruders
8477201000	For		E-0
8477202000	For plastic-industry	8	E-0
847730 8477300000	rubber-industry Blow moulding machines	8
HS code (2002)	Description	Base Rate	Staging Category
847740	Vacuum moulding machines and other thermoforming machines
8477400000	Vacuum moulding machines and other thermoforming machines	8	E-0
847751	For moulding or retreading pneumatic tyres or for moulding or otherwise forming inner tubes

or valves or flashbulbs,in glass envelopes Machines for assembling electric or electronic lamps,tubes or	8	E-0
847521	valves or flashbulbs,in glass envelopes Machines for making optical fibres and
8477510000	For moulding or retreading pneumatic tyres or for moulding or otherwise forming inner tubes	8	E-0
847759	Other
8477590000	Other	8	E-0
847780	Other machinery
8477800000	Other machinery	8	E-0
847790	Parts
8477900000	Parts	8	E-5
847810	Machinery
8478100000	Machinery	8	E-0
847890	Parts
8478900000	Parts	8	E-0
847910	1. Machinery for public works, building or the like
8479101000	Mortar or concrete spreading machines	0	E-0
8479102000	Others road making machines	0	E-0
8479109000	Others	0	E-0
847920	2. Machinery for the extraction or preparation of animal or fixed vegetable fats or oils
8479200000	2. Machinery for the extraction or preparation of animal or fixed vegetable fats or oils 3. Presses for the manufacture of particle board or fibre	8	E-0
847930	building board of wood or other ligneous materials and other machinery for treating wood or cork
8479300000	3. Presses for the manufacture of particle board or fibre building board of wood or other ligneous materials and other machinery for treating wood or cork	8	E-0
847940 8479400000	4. Rope or cable-making machines 4. Rope or cable-making machines	8	E-0
8479501000	Of subheading 8479.81, 8479.82, 8479.89.9010, 8479.89.9030, 8479.89.9040, 8479.89.9060 or 8479.89.9091	8	E-0
8479502000	Of Subheading 8479.89.9080	8	E-0
8479509000	Other	8	E-0
847960	6. Evaporative air coolers	8	E-0
8479600000 847981	6. Evaporative air coolers A. For treating metal, including electric wire coil-winders
8479811000	(1) Metal scouring machines	8	E-0
8479812010	(a) For the purpose of semiconductor manufacturing	3	E-0

or valves or flashbulbs,in glass envelopes Machines for assembling electric or electronic lamps,tubes or	8	E-0
847521	valves or flashbulbs,in glass envelopes Machines for making optical fibres and
8479812090	(b) Other	8	E-8
8479813000	(3) Winding machines	8	E-5

Page 208 in PDF

8479814000	(4) Insulating or protective material covering machines	8	E-0
8479819000	(5) Other	8	E-5
847982	B. Mixing,kneading,crushing,grinding,screening,sifting,homog
8479821000	enising,emulsifying or stirring machines Mixers	8	E-5
8479822000	Crushers and grinders	8	E-5
8479823000	Homogenisers	8	E-0
8479824000	Agitators	8	E-0
8479829000	Other	8	E-5
847989	C. Other
8479891010	Air purifiers(having funtions of humidifying and dehumidifying)	8	E-0
8479891090	Other	8	E-0
8479892010	(a) Machines of coating and developing or stabilizing photoresist		E-0
8479892020	(b) Machines for depositing membrance or sputtering metal on wafers	0 0	E-0
8479892030	(d) Apparatus designed to bond or datach wafer on ceramic in polish wafers		E-0
8479892040	block	8	E-0
HS code (2002)	Description	Base Rate	Staging Category
8479892050	(e) Machines to attach solder ball on semiconductor circuit board or ceramic board	3	E-0
8479892060	(f) Machine for bonding semiconductor die, washing wafers, carrier or tube	0	E-0
8479892071	Encapsulation equipment for assembly of semiconductors	0	E-0
8479892079	Other	8	E-0
8479892080	Machines for inserting or removing
8479892091	boules	0	E-0
8479892092	Apparatus for wet etching, developing, striping or cleaning semiconductor wafers	0	E-0
8479892099	Other	8	E-0
8479893010	Apparatus for wet etching, developing, striping or cleaning flat panel displays	0	E-0
8479893090	Other	8	E-0
8479899010	Presses or extruding machines	8	E-5
8479899020	Machines and appliances for ships or fishing industry	8	E-5
8479899030	Eyeletting or tubular rivetting machines	8	E-0

8479814000	(4) Insulating or protective material covering machines	8	E-0
8479899040	Automatic magnetic tape assembling machines	8	E-0
8479899050	Coating machines	8	E-5
8479899060	Auto-door operators	8	E-0
8479899080	Automatic winding machines for fishing	8	E-0
8479899091
8479899092 8479899099	Surface mount machines for electronic parts Other	16 8	E-5 E-8
847990	8. Parts
8479901010	Of air coolers(including parts of carcoolers)	8	E-5
8479901020	Of machines and mechanical appliances of the household type	8	E-5
8479901030	Of vehicles of Chapter 87	8	E-0
8479902000	Of those specified in subheading 8479.89.9080 Of subheadings 8479.89.2010, 8479.89.2020, 8479.89.2030,	8	E-0
8479903010	8479.89.2060, 8479.89.2071, 8479.89.2091, 8479.89.2092	0	E-0
8479903090	Other	8	E-0
8479904010	Of subheading 8479.89.3010	0	E-0
8479904090	Other	8	E-5
8479909010	Of machinery for public works,building or the like	8	E-0
8479909020	Of machinery for the extraction or preparation of animal or fixed vegetable fats or oils	8	E-0
8479909030		8	E-0
8479909040	Of machines and appliances for treating metal Of	8	E-5
8479909050	mixing,kneading,crushing,grinding,screening,sifting,homogenisin g,emulsifying or stirring machines	8	E-5
8479909060 8479909070	Of presses or extruding machines Of machines and appliances of ships or fishing industry	8 8	E-0 E-5
8479909080	Of automatic magnetic tape assembling machines	8
8479909090	Other	8	E-8
848010	Moulding boxes for metal foundry
8480100000	Moulding boxes for metal foundry	8	E-0
848020 8480200000	Mould bases Mould bases	8
848030 8480300000	Moulding patterns	8	E-5 E-0

8479814000	(4) Insulating or protective material covering machines	8	E-0
848041	Moulding patterns Injection or compression
8480410000	types Injection or compression types	8	E-0
848049	Other Other	8	E-5 E-0
8480490000 848050	Moulds for glass Moulds for glass	8
8480500000 848060	Moulds for mineral materials
8480600000 848071 8480711000	Moulds for mineral materials Injection or compression types	8	E-0
HS code (2002)	Description	Base Rate	Staging Category
8480719000	Other	8	E-5
848079	Other
8480790000	Other	8	E-5
848110	Pressure-reducing valves
8481100000	Pressure-reducing valves	8	E-8
848120	Valves for oleohydraulic or pneumatic transmissions
8481201000	Valves for oleohydraulic transmissions	8	E-8
8481202000	Valves for pneumatic transmissions
8481300000	Check (nonreturn) valves	8

Page 209 in PDF

E-8
848140	Safety or relief valves
8481400000	Safety or relief valves	8	E-8
848180	Other appliances Electric operated
8481801010		8	E-5
8481801020	Hydraulic pressure operated	8	E-5
8481801030	Other automatic controlled	8	E-5
8481801090	Other	8	E-8
8481802000	Taps,cocks and	8	E-5
8481809000	Other	8	E-5
848190	Parts
8481901000	Actuators	8	E-5
8481909000	Other	8	E-5
848210	1. Ball bearings
8482100000 848220 8482200000	1. Ball bearings 2. Tapered roller bearings,including cone and tapered roller assemblies	13	E-5
848230	3. Spherical roller bearings
8482300000	3. Spherical roller bearings	8	E-5
848240	4. Needle roller bearings
848250 8482500000	5. Other cylindrical roller bearings 5. Other cylindrical roller bearings 6. Other,including combined ball/roller bearings	8	E-5
8482400000	4. Needle roller bearings	8	E-5
848280	6. Other,including combined ball/roller bearings
8482800000 848291	Balls,needles and rollers	8	E-5
848299 8482990000 848310	Other Other 1. Transmission shafts(including cam shafts and crank shafts) and cranks	8	E-5
8483101000		3	E-0
8483109090	Other	8	E-5
848320
8483201000	A. For air-crafts		E-0
8483109010	For vehicles of Chapter 87	8
8483209000	2. Bearing housings,incroporating ball or roller bearings A. For air-crafts B. Other	3 8	E-0
8483301000	bearings; plain shaft bearings A. For aircrafts	3	E-0
8483401010 8483401090	separately; ball or roller screws; gear boxes and other speed changers, including torque converters (1) Roller screws
848340	4. Gears and gearing,other than toothed wheels, chain sprockets and other transmission elements presented	3	E-0

E-8
848140	Safety or relief valves
8483309000	Other
8483409010	(2) Other Gear	3 8	E-0 E-5
8483409020	Gear boxes	8	E-5
8483409030	Automatic transmissions	8	E-0
8483409041	For vehicles of Chapter 87	8	E-0
8483409049	Other	8	E-0
HS code (2002)	Description	Base Rate	Staging Category
8483409090	Other	8	E-5
848350	5. Flywheels and pulleys,including pulley blocks
8483501000	For aircrafts	8	E-0
8483509000	Other	8	E-5
848360	6. Clutches and shaft couplings(including universal joints)
8483601000	A. For air-crafts	3	E-0
8483609000	B. Other	8	E-5
848390	7. Toothed wheels, chain sprockets and other transmission elements presented separately; parts
8483901000	A. For air-crafts	3	E-0
8483909000	B. Other	8	E-5
848410	Gaskets and similar joints of metal sheeting combined with other material or of two or more layers metal
8484101000	For vehicles of Chapter 87	8	E-5
8484109000
848420	Mechanical seals
8484200000
848490	Other
848510	Ships' or boats' propellers and blades therefor	8	E-5
8484900000	Other	8	E-0
8485100000 848590	Ships' or boats' propellers and blades therefor Other
8485901000	For vehicles of Chapter 87	8	E-5
8485909010	Oil seal rings	8	E-5
8485909090	Other	8	E-5
850110	Motors of an output not exceeding 37.5W
8501101000	Dc motors	8	E-5
8501102000	Ac motors	8	E-0
8501103000	Universal AC/DC motors	8	E-0
850120	Universal AC/DC motors of an output

E-8
848140	Safety or relief valves
8501201000	exceeding 37.5W Of an output exceeding 37.5W,but not exceeding 100W	8	E-0
8501202000	Of an output exceeding 100W,but not exceeding 750W	8	E-0
8501203000		8	E-0
850131	Of an output not exceeding 750W
8501311010	Of an output exceeding 750W. Of an output not exceeding 100W	8	E-0
8501311090	Other	8	E-0
8501312000	DC generators	8	E-0
850132	Of an output exceeding 750W but not exceeding 75kW
8501321000	DC motors	8	E-0
8501322000	DC generators	8	E-0
850133	Of an output exceeding 75kW but not exceeding 375kW

Page 210 in PDF

8501331000	DC motors	8	E-0
8501332000	DC generatrors	8	E-0
850134	Of an output exceeding 375kW
8501341000	DC motors	8	E-0
8501342000	DC generators	8	E-0
850140	Other AC motors, single-phase
8501401000	Of an output not exceeding 100W	8	E-5
8501402000	Of an output exceeding 100W but not exceeding	8	E-5
8501403000	750W Of an output exceeding 750W but not exceeding 75kW	8
8501404000	Of an output exceeding 75kW	8	E-5 E-0
850151	Of an output not exceeding 750W
8501510000	Of an output not exceeding 750W	8	E-5
850152 8501520000	Of an output exceeding 750W but not exceeding 75kW Of an output exceeding 750W but not exceeding 75kW	8	E-5
850153	Of an output exceeding 75kW
8501531000	Of an output not exceeding 375kW	8	E-5
8501532000	Of an output exceeding 375kW but not exceeding 1500kW	8	E-0
8501534000
850161	Of an output exceeding 1500kW kVA	8	E-0
8501611000 8501612000	Of an output not exceeding 750VA Of an output exceeding 750VA but not exceeding 75kVA	8	E-5 E-0
HS code (2002)	Description	Base Rate	Staging Category
8501620000	Of an output exceeding 75kVA but not exceeding 375kVA	8	E-0
850163	Of an output exceeding 375kVA but not exceeding 750kVA
8501631000	Not less than an output equivalant to 400kW	0	E-0
8501639000	Other	8	E-0
850164	Of an output exceeding 750kVA
8501640000	Of an output exceeding 750kVA	0	E-0
850211	Of an output not exceeding 75kVA
8502111000	Of an output not exceeding 750VA	8	E-0
8502112000	Of an output exceeding 75kVA but not exceeding 375kVA	8	E-5
850212 8502120000	Of an output exceeding 75kVA but not exceeding 375kVA Of an output exceeding 375 kVA	8	E-5
850213 8502131010	Not less than an output equivalant to 400kW	0	E-0

8501331000	DC motors	8	E-0
8502131090	Other	8	E-0
8502132000	Of an output exceeding 750kVA but not exceeding 3500kVA	0	E-0
8502134000	Of an output exceeding 3500kVA	0	E-0
850220	Generating sets with spark-ignition internal combustion piston engines
8502201000	Of an output not exceeding 75kVA	8	E-0
8502202000	Of an output exceeding 75kVA but not exceeding 375kVA	8	E-0
8502203010	Not less than an output equivalant to 400kW	0	E-0
8502203090	Other		E-0
8502204000		8
850231	Of an output exceeding 750kVA Wind-powered	0	E-0
8502311000	Of an output not exceeding 75kVA	8	E-0
8502312000	Of an output exceeding 75kVA but not exceeding 375kVA	8	E-0
8502313000	Of an output exceeding 375kVA but not exceeding 750kVA	8	E-0
8502314000	Of an output exceeding 750kVA
850239	Other
8502391000	Of an output not exceeding 75kVA	8	E-0
8502392000	Of an output exceeding 75kVA but not exceeding 375kVA	8	E-0
8502393000	Of an output exceeding 375kVA but not exceeding 750kVA	8	E-0
8502394000	Of an output exceeding 750kVA	8	E-0
850240	Electric rotary converters
8502400000	Electric rotary converters Parts suitable for use solely or principally with the	8
850300	machines of heading 85.01 or 85.02. Of generators and of generating sets
8503001000	Of motors	8	E-0
8503002000		8	E-5
8503003000	Of rotary converters	8	E-5
850410	Ballasts for discharge lamps or tubes
8504101010	Rated at more than 1A	8	E-5
8504101020 8504102000	Rated at more than 1A but not more than 20A	8	E-0
8504103000		8	E-0
850421	Having a power handling capacity not exceeding 650 kVA
8504211000	Instrument transformers	8	E-5

8501331000	DC motors	8	E-0
8504219010	Having a power handling capacity not exceeding 100kVA	8	E-0
8504219020	Having a power handling capacity exceeding 100kVA but not exceeding 650kVA	8	E-5
850422	Having a power handling capacity exceeding 650kVA but not exceeding 10,000kVA
8504229010	Having a power handling capacity exceeding 650kVA but not exceeding 1,000kVA	8	E-0
8504229020	Having a power handling capacity exceeding 1,000kVA but not exceeding 5,000kVA	8	E-0
8504229030	exceeding 10,000kVA Having a power handling capacity exceeding 10,000kVA	8	E-0
850423	Having a power handling capacity exceeding 5,000kVA but not
8504221000 8504230000	Instrument transformers Having a power handling capacity exceeding 10,000kVA	8	E-5
850431 8504311000	Having a power handling capacity not exceeding 1kVA Instrument transformers	8	E-5
8504312000	Voltage regulators	8	E-0
HS code (2002)	Description	Base Rate	Staging Category
8504319010	Having a power handling capacity not exceeding 100VA	8	E-5
8504319020	Having a power handling capacity exceeding 100VA but not exceeding 500VA	8	E-5
8504319040	Having a power handling capacity exceeding 500VA but not exceeding 1kVA	8	E-0
850432	Having a power handling capacity exceeding 1kVA but not exceeding 16kVA
8504321000	Instrument transformers	8	E-5
8504322000	Voltage regulators	8	E-0
8504329010	Having a power handling capacity exceeding 1kVA but not exceeding 5kVA	8	E-0
8504329020	Having a power handling capacity exceeding 5kVA but not exceeding 16kVA	8	E-5
850433	Having a power handling capacity exceeding 16kVA but not
8504331000	Instrument transformers	8	E-5
8504332000	Voltage regulators	8	E-0
8504339010	Having a power handling capacity exceeding 16kVA but not exceeding 30kVA	8	E-0

Page 211 in PDF

8504339020	Having a power handling capacity exceeding 30kVA but not exceeding 100kVA	8	E-0
8504339040	Having a power handling capacity exceeding 100kVA but not exceeding 500kVA	8	E-5
850434	Having a power handling capacity exceeding 500kVA
8504341000	Instrument transformers	8	E-0
8504342000	Voltage regulators	8	E-0
8504349010	Having a power handling capacity exceeding 500kVA but not exceeding 2,000kVA	8	E-0
8504349030	Having a power handling capacity exceeding 2,000kVA	8	E-0
850440	Static converters For automatic data processing machines and units thereof, and
8504401010	telecommunication apparatus	0	E-0
8504401090	Other	8	E-5
8504402011	For automatic data processing machines and units thereof, and telecommunication apparatus	0	E-0
8504402019	Other	8	E-8
8504402091	For automatic data processing machines and units thereof, and telecommunication apparatus	0	E-0
8504402099	Other	8	E-5
8504403010	For automatic data processing machines and units thereof, and telecommunication apparatus	0	E-0
8504403090	Other	8	E-0
8504404010	For automatic data processing machines and units thereof, and telecommunication apparatus	0	E-0
8504404090	Other	8	E-5
8504405010	For automatic data processing machines and units thereof, and telecommunication apparatus	0	E-0
8504405090	Other	8	E-5
8504409011	For automatic data processing machines and units thereof	0	E-0
8504409019	Other	0	E-0
8504409091	For telecommunication apparatus	0	E-0
8504409099	Other	8	E-5
850450	Other inductors
8504501010	For automatic data processing machines and units thereof, and telecommunication apparatus	0	E-0
8504501090	Other	8	E-0
8504502010	For automatic data processing machines and units thereof, and telecommunication apparatus	0	E-0
8504502090	Other	8	E-5
8504509010	For automatic data processing machines and units thereof, and telecommunication apparatus	0	E-0
8504509090	Other	8
850490	Parts		E-5

8504339020	Having a power handling capacity exceeding 30kVA but not exceeding 100kVA	8	E-0
HS code (2002)	Description	Base Rate	Staging Category
8504901000	Printed Circuit Assemblies of subheadings 8504.40, 8504.50 which consist of one or more printed circuits of heading 8534, for automatic data machines and units thereof and telecommunication apparatus	0	E-0
8504909000	Other	8	E-5
850511	Of metal
8505111000	Of alnico	8	E-0
8505119000		8	E-0
850519	Other
8505191000	Of iron oxide	8	E-0
8505199000	Other	8	E-5
850520	Electro-magnetic couplings,clutches and brakes
8505200000	Electro-magnetic couplings,clutches and brakes	8	E-0
850530	Electro-magnetic lifting heads
8505300000	Electro-magnetic lifting heads	8	E-0
850590	Other,including parts
8505901000	Electro-magnets	8	E-0
8505902000	and similar work holders	8	E-5
8505909000 850610	Parts 1. Manganese dioxide
8506101000	A. Manganese batteries	13	E-0
8506102000	B. Alkali manganese batteries	13	E-0
8506109000	C. Other	8	E-0
850630	2. Of mercuric oxide
8506300000	2. Of mercuric oxide	8	E-0
850640	3. Of silver oxide
8506400000	3. Of silver oxide	8	E-0
850650	4. Lithium
8506500000	4. Lithium	8	E-0
850660
8506600000	6. Air-Zinc		E-0
850680	6. Other primary cells and primary batteries
8506801000	Zinc oxide	8	E-0
8506809000	Other	8	E-0
850690	7. Parts
8506900000	7. Parts	8	E-0

Page 212 in PDF

850710	Lead-acid,of a kind used for starting piston engines	8
8507100000	Lead-acid,of a kind used for starting piston engines		E-0
850720	Other lead-acid accumulators
8507200000	Other lead-acid accumulators	8	E-5
850730	Nickel-cadmium
8507300000	Nickel-cadmium		E-0
850740	Nickel-iron	8
8507400000	Nickel-iron	8	E-0
850780	Other accumulators
8507801000		8
8507802000		8	E-5
8507803000	Lithium polymer	8	E-5
8507809000	Other	8	E-0
850790	Parts
8507901000	Seperators	8	E-0
8507909000	Other	8	E-5
850910	1. Vacuum cleaners, including dry and wet vacuum cleaners
8509100000	1. Vacuum cleaners, including dry and wet vacuum cleaners 2. Floor polishers
850920	2. Floor polishers	8	E-0
8509200000		8	E-0
850930	3. Kitchen waste disposers 3. Kitchen waste disposers	8	E-0
8509300000 850940	4. Food grinders and mixers; fruit or vegetable juice extractors 4. Food grinders and mixers; fruit or vegetable juice	8	E-0
8509400000	extractors
HS code (2002)	Description	Base Rate	Staging Category
850980	5. Other appliances
8509801000	Coffee grinders	8	E-0
8509802000	Ice grinders	8	E-0
8509809000	Other	8	E-0
850990	6. Parts
8509900000	6. Parts	8	E-5
851010	1. Shavers
8510100000	1.	8	E-0
851020	2. Hair clippers
851030	3. Hair-removing appliances
8510200000	2. Hair clippers	8	E-0
8510300000	3. Hair-removing appliances	8	E-0
851090	4. Parts
8510901000	A. Of shavers	8	E-0

850710	Lead-acid,of a kind used for starting piston engines	8
8510902000	B. Of hair clippers	8	E-0
8510903000	C. Of hair-removing appliances	8	E-0
851110	1. Sparking plugs
8511101000	A. For air-crafts	3	E-0
8511109000	B. Other	8	E-8
851120	2. Ignition Magnetos;magneto-dynamos;magnetic flywheels
8511201000	A. For air-crafts	3	E-0
8511209000	B. Other	8	E-0
851130	3. Distributors;ignition coils
8511301000	A. For air-crafts	3	E-0
8511309000	B. Other	8	E-0
851140	4. Starter motors and dual purpose starter-generators
8511401000	A. For air-crafts	3	E-0
8511409000	B. Other	8	E-5
851150	5. Other generators
8511501000	A. For air-crafts	3	E-0
8511509000	B. Other	8	E-5
8511801000	A. For air-craft	3	E-0
8511809000	B.	8	E-5
8511901000	A. For air-craft	3	E-0
8511909000	Other	8	E-5
851210	bicycles Lighting or visual signalling equipment of a kind used on	8
851220	bicycles
8512201000	Lighting equipment Signalling equipment		E-5
8512100000	Other lighting or visual signalling equipment	8	E-0
8512202000		8	E-5
8512300000	Sound signalling equipment		E-8
851230	Sound signalling equipment	8
851240 8512400000	Windscreen wipers,defrosters and demisters Windscreen wipers,defrosters and demisters	8
851290	Parts
8512900000 851310	Safety lamps of a kind used in mining	8	E-0
8513101000 8513102000
851390
8513900000 851410	Parts Parts Resistance heated furnaces and ovens

Page 213 in PDF

8	E-5
	Flashlights	8	E-5
8513109000	Other	8	E-0
8514103000	For food industrys	8	E-0
8514109011	For the manufacture of semiconductor devices on semiconductor wafers	0	E-0
8514109019	Other	0	E-0
HS code (2002)	Description	Base Rate	Staging Category
851420	Furnaces and ovens functioning by induction or dielectric loss
8514201000	For laboratory	8	E-0
8514202000	For metal industrys	8	E-5
8514203000	For food industrys	8	E-0
8514209010	For the manufacture of semiconductor devices on	0	E-0
8514209090	Other	8	E-0
851430	Other furnaces and ovens	0	E-0
8514301010	Apparatus for rapid heating of semiconductor wafers
8514301090	Other	0	E-0
8514309000	Other	8	E-5
851440	Other equipment for the heat treatment of materials by induction or dielectric loss
8514401000	For the purpose of semiconductor manufacturing	0	E-0
8514409000	Other	8	E-5
851490	Parts
8514901010	Of subheadings 8514.10.9011, 8514.20.9010, 8514.30.1010	0	E-0
8514901090	Other	0	E-0
8514909000	Other
851511 8515110000	Soldering irons and guns Soldering irons and guns	8	E-0
851519	Other
851521	Fully or partly automatic
8515190000			E-0
8515211010 8515211090	Of robot type Other	8 8	E-0 E-0
8515212010			E-0
8515212090	Other	8
8515213010 8515213090	Of robot type Other	8 8	E-0 E-0
8515219010	robots type	8
8515219090	Other	8	E-0
851529	Other
8515291000	Spot welders	8	E-5
8515292000	Seam welders	8	E-0

8	E-5
	Flashlights	8	E-5
8515293000	Butt welders	8	E-0
8515299000	Other	8	E-0
851531	Fully or partly automatic
8515311010	Of robot type	8	E-0
8515311090	Other	8	E-0
8515319010	Of robot type	8	E-0
8515319090	Other	8	E-0
851539	Other
8515391000	Ac arc welding machines and apparatus	8	E-0
8515399000	Other	8	E-0
851580	Other machines and apparatus
8515801000	Ultrasonic machines	8	E-0
8515802000	Electron beam machines	8	E-0
8515803000	Laser operated machines	8	E-0
8515809010	Die attach apparatus, tape automated bonders, and wire bonders for assembly of semiconductors	0	E-0
8515809090	Other	8	E-0
851590	Parts
8515901010	Of subheading 8515.80.9010	0	E-0
8515901090	Other	8	E-5
8515909010	Of subheading 8515.80.9010	0
8515909090		8	E-0
851610	1. electric instantaneous or storage water heaters and immersion heaters
8516100000	1. electric instantaneous or storage water heaters and immersion heaters	8	E-0
851621
HS code (2002)	Description	Base Rate	Staging Category
8516210000	Storage heating radiators	8	E-0
851629	Other
8516290000	Other	8	E-0
851631	Hair dryers
8516310000	Hair dryers	8	E-0
851632	Other hair-dressing apparatus
8516320000	Other hair-dressing apparatus	8	E-0
851633	Hand-drying apparatus
8516330000		8	E-0
851640	4. Electric smoothing irons
8516400000 851650	4. Electric smoothing irons
8516500000	5. Microwave ovens		E-0

8	E-5
	Flashlights	8	E-5
851660	and roasters
8516601000	Electrical ovens	8	E-0
8516602000	Electric rice cookers(including with constant warming	8	E-0
8516609000	Other	8	E-0
851671	Coffee or tea makers
8516710000	Coffee or tea makers	8	E-0
851672	Toasters
8516720000	Toasters	8	E-0
851679	Other
8516791000	Electric jar	8	E-0
8516799000	Other	8	E-5
851680	8. Electric heating resistors
8516800000	8. Electric heating resistors	8	E-0
851690	9. Parts

Page 214 in PDF

8516900000	9. Parts	8	E-5
8517110000	Line telephone
851711	sets with cordless handsets Line telephone sets with cordless	0	E-0
851719	handsets Other
8517191000	Videophones	0	E-0
8517199020	Of push button type	0	E-0
8517199090	Other	0	E-0
851721	Facsimile machines
8517210000	Facsimile machines		E-0
8517220000	Teleprinters	0	E-0
851722	Teleprinters	0
851730	Telephonic or telegraphic switching apparatus
8517301000	For public exchange	0	E-0
8517302000	For private	0	E-0
8517309000	Other	0	E-0
8517502010	digital line systems Terminal equipment	0	E-0
8517502020	Repeater	0	E-0
8517502090	Other	0	E-0
8517504030	Terminal equipment	0	E-0
8517504040	Repeater	0	E-0
8517504090	Other	0	E-0
8517505050	Optical repeater	0	E-0
8517505070		0
8517505090	Other	0	E-0
8517507010	Analog to digital,digital to analog converter	0	E-0
8517507020	Codec(coder and decoder )	0	E-0
8517507030	Modem(including modem card)	0	E-0
8517507090	Other	0	E-0
8517508010	Fdm type(frequency division modulation type)	0	E-0
8517508020	Tdm type (time division modulation type)	0	E-0
8517508090 8517509000	Other	0	E-0
851780	Other Other apparatus	0	E-0
HS code (2002)	Description	Base Rate	Staging Category
8517803000	Key-phone	0	E-0
8517804000	Image telegraphic	0	E-0
8517809000	Other	0	E-0
851790	Parts
8517901000	Of telephone sets	0	E-0

8516900000	9. Parts	8	E-5
8517909200	Of public exchange	0	E-0
8517909300	Of private exchange	0	E-0
8517909410	Of coaxial-cable carrier equipment	0	E-0
8517909420	Of optical fibre transmission system	0	E-0
8517909490	Other	0	E-0
8517909500	Of facsimile machines	0	E-0
8517909600	Of teleprinters	0	E-0
8517909700	Of image telegraphic apparatus
8517909900		0	E-0
851810	Microphones and stands therefor
8518101000	Microphones having a frequency range of 300Hz to 3.4KHz with a diameter of not exceeding 10mm and a height not exceeding 3mm, for telecommuncation use	0	E-0
8518109000	Other	8	E-0
851821	Single loudspeakers,mounted in their enclosures
851822	Multiple loudspeakers,mounted in the same enclosure
8518210000	Single loudspeakers,mounted in their enclosures	8
8518220000 851829	Multiple loudspeakers,mounted in the same enclosure Other	8	E-0
8518291000	For telecommunication use,(without housing, having a frequency range of 300Hz to 3.4KHz with a diameter of not exceeding	0	E-0
8518299000	Other	8	E-5
851830	Headphones and earphones, whether or not combined with a microphone, and sets consisting of a microphone and one or more loudspeakers
8518309000	Other
8518304000	Line telephone handsets		E-0
851840	Audio-frequency electric amplifiers
8518400000	Audio-frequency electric amplifiers	8	E-5
851850	Electric sound amplifier sets
8518500000 851890	Electric sound amplifier sets Parts	8	E-5
8518909000	Other	8
851910	Coin- or disc-operated record-players
8518901000	Printed Circuit Assemblies of subheadings 8518.10.1000, 8518.29.1000	0	E-0
8519100000	Coin- or disc-operated record-players	8	E-0 E-0
8519290000	Other	8	E-0

8516900000	9. Parts	8	E-5
851921 8519210000	Without loudspeaker Without loudspeaker	8	E-0
851929	Other		E-0
851931	With automatic
8519310000 851939	record changing mechanism With automatic record changing mechanism	8
851940	Other
8519390000	Other	8	E-0
851992

Page 215 in PDF

8519920000	Transcribing machines Transcribing machines	8	E-0
8519400000	Pocket-size cassette-players
851993	Other, cassett-type
8519931000		8
8519932000	pocket-size	8	E-0
8519939000	Other	8
851999 8519993010	For vehicles	8	E-0
8519993020	Of portable type	8	E-0
HS code (2002)	Description	Base Rate	Staging Category
8519993090	Other	8	E-0
8519999000	Other	8	E-0
852010	Dictating machines not capable of operating without an external source of power
8520100000	Dictating machines not capable of operating without an external source of power	8	E-0
852020	Telephone answering machine
8520200000	Telephone answering machine	0	E-0
852032	Digital audio type
8520321010	For vehicles	8	E-5
8520321020		8
8520321090	Other	8	E-0
8520329000	Other	8	E-0
852033	Other, cassette-type
8520331000	For vehicles	8	E-0
8520332000	Of portable type	8	E-0
8520339000	Other	8	E-0
852039	Other
8520391000	Of reel type	8	E-0
8520399000	Other
852090 8520901010	Other Of reel type	8	E-0
8520901020	Of disc type	8	E-0
8520901040	Of cassette type	8	E-0
8520901090	Other	8	E-0
8520909000	Other	8	E-0
852110	Magnetic tape-type
8521101000	Of a width exceeding 12.7 ㎜	8	E-0
8521102000	Of a width not exceeding 12.7 ㎜	8	E-5
852190	Other
8521901000	Of disc type	8	E-0
8521909000		8	E-0
852210	Pick-up cartridges
8522100000	Pick-up cartridges	8	E-0

8519920000	Transcribing machines Transcribing machines	8	E-0
852290	Other
8522901010	For audio recording	8	E-0
8522901020	For video recording	8	E-0
8522901090	Other	8	E-0
8522902000	Laser pickup	8	E-0
8522909010	machines	0
8522909020	Printed Circuit Assemblies of telephone answering machines, which consist of one or more printed circuits of heading 85.34	0	E-0
8522909090	Other	8	E-5
852311	Of a width not exceeding 4 ㎜
8523110000	Of a width not exceeding 4 ㎜	0	E-0
852312	Of a width exceeding 4 ㎜ but not exceeding 6.5
8523120000	㎜ Of a width exceeding 4 ㎜ but not exceeding 6.5 ㎜	0	E-0
852313 8523131000 8523132010	Of a width exceeding 6.5 ㎜ For audio recording Of a width 8 ㎜	0 0	E-0 E-0
8523132020	Of a width 12.7 ㎜	0	E-0
8523132090	Other	0	E-0
8523139000		0	E-0
852320	Other Magnetic discs
8523201000	Floppy discs	0	E-0
8523209000	Other	0	E-0
852330	Cards incorporating a magnetic stripe
8523300000	Cards incorporating a magnetic stripe	8	E-0
852390	Other
8523900000	Other	0
852410	1. Gramophone records
8524100000			E-0
HS code (2002)	Description	Base Rate	Staging Category

Page 216 in PDF

852431	A. For reproducing phenomena other than sound or image
8524311000	(1) Bearing data or instructions for use in automatic data processing equipment	0	E-0
8524319000	(2) Other	0	E-0
852432	B. For reproducing sound only B. For reproducing sound only
8524320000		8	E-5
852439	C. Other
8524391000	For reproducing representations of instructions, data, sound, and image, recorded in a machine readable binary form, and capable of being manipulated or providing interactivity to a user, by means of an automatic data processing machine	0	E-0
8524399000	Other	8	E-8
852440	3. Magnetic tapes for reproducing phenomena other than sound or image
8524401010	(1) Bearing data or instructions for use in automatic data processing equipment	0	E-0
8524401090	(2) Other	0	E-0
8524402010	(1) Bearing data or instructions for use in automatic data processing equipment	0	E-0
8524402090	(2) Other	0	E-0
8524403010	(1) Bearing data or instructions for use in automatic data processing equipment	0	E-0
8524403090	(2) Other	0	E-0
852451	A. Of a width not exceeding 4 ㎜
8524511000	Recored video tapes	8	E-0
8524519000	Other	8	E-0
852452 8524521000	B. Of a width exceeding 4 ㎜ but not exceeding 6.5 ㎜ Recorded video tapes	8	E-0
8524529000		8	E-0
852453	Other C. Of a width exceeding 6.5 ㎜	20won/min	E-5
8524531000 8524539000	(1) Recorded video tape (2) Other	8	E-0
852460	5. Cards incorporating a magnetic stripe 5. Cards incorporating a magnetic	8	E-0
8524600000 852491	stripe A. For reproducing Phenomena other than sound or image (1) Bearing data or instructions for use in automatic data	0
8524911000 8524919000	processing equipment (2) Other		E-0
852499			E-0

852431	A. For reproducing phenomena other than sound or image
8524991000 8524999010	Those recorded video For reproducing representations of instructions, data, sound, and image, recorded in a machine readable binary from, and capable of being manipulated or providing interactivity to a user, by	8 0	E-0 E-0
8524999090 852510	means of an automatic data processing machine Other Transmission apparatus
8525101000
8525102000	Television transmission apparatus	8	E-0
8525109010	Other than apparatus for radio-broadcasting or television	0	E-0
8525109090		8	E-5
852520	Transmission apparatus incorporating reception apparatus
8525201000	Printing telegraphic apparatus	0	E-0
8525202000	Picture telegraphic apparatus		E-0
8525203000	Facsimile transmission equipments	0	E-0
8525204000	For radio broadcasting
8525205000		0
8525206010	Walkie-talkie sets	0	E-0
8525206090	Other	0	E-0
8525207020	For vehicles	0	E-0
8525207031	Operating on frequencies from 800MHz to 999MHz	0	E-0
8525207032	Operating on frequencies from 1,700MHz to 1,990MHz	0	E-0
8525207039 8525207040	Other	0	E-0

Page 217 in PDF

	Of making calls only	0 0
	Other
8525207090			E-0 E-0
HS code (2002)	Description	Base Rate	Staging Category
8525209100	Switching apparatus for radio telecommunication	0	E-0
8525209200	Base station transceiver	0	E-0
	Repeater for radio telecommunication
8525209300		0	E-0
8525209900 852530	Other Television cameras	0	E-0
8525301000	For video tape recorder	8	E-0
8525302000	For monitor television	8	E-5
8525309000	Other	8	E-5
852540	Still image video cameras and other video camera recorders; digital cameras
8525401010	For digital type	0	E-0
8525401090	Other	8	E-0
8525409000	Other	0	E-0
852610	1.

Page 218 in PDF

Radar apparatus
8526101000	For aircrafts	8	E-0
8526109000	Other	8	E-8
852691	Radio navigational aid apparatus
8526911010	For aircrafts	8	E-0
8526911090	Other	8	E-0
8526912010	For aircrafts	8	E-0
8526912090	Other	8	E-0
8526913010	For aircrafts	8	E-0
8526913090	Other	8	E-0
8526914000	Loran receivers	8	E-0
8526919010	For aircrafts	8	E-5
8526919090	Other	8	E-5
852692	Radio remote control apparatus
8526920000	Radio remote control apparatus	8	E-5
852712	Pocket-size radio cassette-players
8527120000	Pocket-size radio cassette-players	8	E-0
852713	Other apparatus, combined with sound recording or
8527131000	reproducing apparatus Of cassette type	8	E-0
8527132000	Of disc type	8	E-0
8527133000	Combined with cassette type and disc type	8	E-0
8527139000	Other	8	E-0
852719	Other
8527190000	Other	8	E-0
852721 8527211000	Combined with sound recording or reproducing apparatus Of cassette type	8	E-0
8527212000	Of disc type	8	E-0
8527213000	Combined with cassette type and disc type	8	E-0
8527219000	Other	8	E-0
852729	Other
8527290000	Other	8	E-0
852731 8527311010	Combined with sound recording or reproducing apparatus Of cassette type	8	E-0
8527311020	Of disc type	8	E-0
8527311030	Combined with cassette type and disc type	8	E-0
8527311090	Other	8	E-0
8527319000	Other	8	E-0
852732	Not combined with sound recording or reproducing apparatus but combined with a clock
8527320000	Other	8	E-0
8527390000		8

Radar apparatus
852739	Other
8527901000 8527902011	Hf,mf or lf receiving apparatus Portable receivers for calling alerting or paging	8 0	E-0 E-0
8527902019	Other	8	E-0
8527902090	Other	8
8527909000	Other	8	E-0 E-0
HS code (2002)	Description	Base Rate	Staging Category
852812	Colour
8528121000	Video tuner	8	E-0
8528122000	Satellite television reception apparatus	8	E-0
8528129011	Of analog	8	E-0
8528129012	Of digital	8	E-5
8528129021	Of analog	8	E-0
8528129022	Of digital	8	E-0
8528129031	Of analog	8	E-0
8528129032	Of digital	8	E-5
8528129041	Of analog	8	E-0
8528129042	Of digital	8	E-0
8528129090	Other	8	E-5
852813 8528131000	Black and white or other monochrome Video tuner	8	E-0
8528139010		8	E-0
8528139020	Of the length of fluorescent screen of braun tube not less than 37cm but under 45.72cm in diagnal line	8	E-0
8528139030	Of the length of fluorescent screen of braun tube not less than 45.72cm in diagnal line	8	E-0
8528139090	Other	8	E-0
852821	Colour
8528211000	Television monitors specially manufactured	8	E-5
8528219000	for medical purpose Of other closed circuit type	8	E-5
852822	Black and white or other monochrome
8528221000	Television monitors specially manufactured for medical purpose	8	E-5
8528229000	Of other closed circuit type	8	E-0
852830	3. Video projectors
8528300000	3. Video projectors	8	E-8
8529101000 8529109100	A. For radar apparatus For radio navigational aid or radio remote control apparatus	8 8	E-0 E-5
8529109210	For receiving from satellites	8
8529109290	Other	8	E-5 E-0

Radar apparatus
8529109300	and radiotelegraphy	0	E-0
8529109900	Other	8	E-5
8529901000	A. Of radar apparatus	8	E-8
8529909100	Of radio navigational aid or radio remote control apparatus	8	E-0
8529909200	Of transmission apparatus for radio-broadcasting ortelevision	8	E-0
8529909300	Ofreception apparatus for radio telephony,radio telegraphy	8	E-0
8529909400	Of radio-broadcast receivers	8	E-0
8529909500	Of television cameras	8	E-0
8529909610	Tuner for colour	8	E-5
8529909620	Tuner for black and white or monochrome	8	E-0
8529909630	Screen for video projector	8	E-0
8529909640			E-5
8529909650	Other parts for black and white or monochrome	8	E-5
8529909910	broadcasting or television, transmission apparatus incorporating reception apparatus, digital still image video cameras, portable receivers for calling, alerting or paging
8529909990	Other
853010	Equipment for railways or tramways	8	E-5
8530101010 8530101090	Other
8530109000	Other	8	E-0
853080	Other	8	E-5
8530800000	equipment Other equipment	8	E-0
853090 8530900000	Parts	8	E-5
HS code (2002)	Description	Base Rate	Staging Category
853110	Burglar or fire alarms and similar apparatus
8531101000	Burglar alarms	8	E-0
8531102000	Fire alarms	8	E-0
8531103000	Gas alarms	8
8531104000	Electric bells	8	E-0 E-0
8531105000		8
8531109000	Other sound or signalling apparatus	8	E-5
853120	Indicator panels incorporating liquid crystal devices (LCD) or light emitting diodes(LED)
8531200000	Indicator panels incorporating liquid crystal devices (LCD) or light emitting diodes(LED)	0	E-0
853180	Other apparatus

Radar apparatus
8531800000	Other apparatus	8	E-0
853190	Parts
8531901000	Of subheading 8531.10	8	E-5
8531902000	Of subheading 8531.20	0	E-0
8531909000	Other		E-0
853210	and having a reactive power handling capacity of not less than 0.5kvar(power capacitors) having	0
8532100000
853221	Tantalum
8532210000	Tantalum	0	E-0
853222	Aluminium electrolytic
853223	Ceramic dielectric,single layer
8532220000		0
8532230000 853224	Ceramic dielectric,single layer		E-0
853225	Dielectric of paper or plastics
8532250000	Dielectric of paper or plastics	0	E-0
853229	Other

Page 219 in PDF

8532290000	Other	0	E-0
853230	Variable or adjustable(pre-set) capacitors
8532309000	Other	0	E-0
8532301000		0
853290 8532901000 8532902000	Parts Of fixed capacitors Of	0	E-0
8532909000	Other	0	E-0
853310	Fixed carbon resistors,composition or film types
8533100000 853321	Fixed carbon resistors,composition or film types For a power handling capacity not exceeding 20W	0	E-0
8533211000	Of chip-type	0	E-0
8533219000	Other	0	E-0
853329
8533291000	Of chip-type	0	E-0
853331	For a power handling capacity not exceeding 20W	0
8533310000 853339	For a power handling capacity not exceeding 20W	0	E-0
8533299000	Other
8533390000	Other	0	E-0
853340	Other variable resistors, including rheostats and potentiometers Variable carbon resistors	0	E-0
8533401000 8533402000	Thermistor	0	E-0
8533403000	Varistor	0	E-0
8533409000	Other	0	E-0
853390 8533901000	Parts Of variable resistors	0	E-0
8533909000	Other	0	E-0
HS code (2002)	Description	Base Rate	Staging Category
853400	Printed circuits.
8534001000	1. Obtaind by forming with passive elements (inductanceds, resistors and capacitoers)	0	E-0
8534002000	2. Of tape type or obtained by forming with circuits which function as lead frames	0	E-0
8534009000	3. Other
853510	Fuses
8535100000	Fuses	8	E-0
853521	For a voltage of less than 72.5kV Rated at less than 7.25kV	8	E-0
8535211000 8535212000	Rated at 7.25kV and more but less than 75.5kV Other	8	E-5
853529
8535291000	Rated at less than 200kV	8	E-0

8532290000	Other	0	E-0
8535292000	Rated at 200kV and more	8	E-0
853530	Isolating switches and make-and-break switches
8535301000 8535302000	Rated at less than 7.25kV	8	E-5
8535303000	Rated at 7.25kV and more but less than 72.5kV	8	E-5
8535304000	Rated at 200kV and more	8	E-0
853540	Lightning arresters,voltage limiters and surge suppressors
8535400000	Lightning arresters,voltage limiters and surge suppressors	8	E-5
853590	Other
8535901000	Connector	8	E-5
8535902000	Electrical terminal	8	E-0
8535909000	Other	8	E-5
853610	Fuses
8536101000	Of tube-type	8	E-0
8536109000	Other	8	E-5
853620	Automatic circuit breakers
8536200000	Automatic circuit breakers	8	E-5
853630	Other apparatus for protecting electrical circuits
8536300000	Other apparatus for protecting electrical circuits For a voltage not exceeding	8	E-5
853641 8536410000	60V For a voltage not exceeding 60V Other	8	E-5
8536490000	Other	8	E-5
853649
853650	type
8536501000	Rotary type	8	E-0
8536502000	Push-button	8	E-5
8536503000	Micro-type	8	E-0
8536504000	Of magnet switches (including magnretic contactors)	8	E-0
8536509010	Electromechanical snap-action switches for a current not exceeding 11 amps		E-0
8536509020	Electronic AC switches consisting of optically coupled input and output circuits (Insulated thyristor AC switches)	0	E-0
8536509030	Of temperature protected, consisting of a transistor and a logic chip(chip-on-chip technology)for a voltage not exceeding 1,000 volts	0	E-0
8536509090	Other	8	E-5
853661	Lamp-holders
8536610000	Lamp-holders Other	8	E-0

8532290000	Other	0	E-0
853669

Page 220 in PDF

8536691000	For co-axial cables and printed circuits	0	E-0
8536699000	Other	8	E-5
853690	Other apparatus
8536901000	Junction boxes	0	E-0
8536909010	Connection and contact elements for wires and cables	0	E-0
8536909090	Other
853710		8	E-8
8537101000	Switch boards	8	E-0
8537102000	Automatic control panels	8	E-5 E-5
8537109000	Other	8
HS code (2002)	Description	Base Rate	Staging Category
853720	For a voltage exceeding 1,000V
8537201000	Switch boards	8	E-0
8537202000 8537209000		8	E-0
853810	the goods of heading 85.37,not equipped with their apparatus
8538100000	Boards,panels,consoles,desks,cabinets and other bases for the goods of heading 85.37,not equipped with their apparatus	8	E-0
853890	Other
8538901000	Of switches	8	E-0
8538902000	Of automatic circuit breakers	8	E-5
8538903000	Of relays	8	E-0
8538904000	Of automatic control panels	8	SEN
8538909000	Other	8	E-5
853910	1. Sealed beam lamp units
8539100000	1. Sealed beam lamp units	8	E-0
853921	Tungsten halogen
8539210000	Tungsten halogen	8	E-5
853922	Other, of a power not exceeding 200W and for a voltage exceeding 100V
8539221000	Incandescent lamps	8	E-0
8539222000	Decoration lamps	8	E-0
8539223000	Beam lamps	8	E-0
8539224000	Attracting fish lamps	8	E-0
8539229000		8	E-0
853929	Other Other
8539290000	Other	8	E-5
853931	Fluorescent,hot cathode
8539310000	Fluorescent,hot cathode	8	E-0

8536691000	For co-axial cables and printed circuits	0	E-0
853932	Mercury or sodium vapour lamps;metal halide lamps
8539321000	Mercury lamps	8	E-0
8539322000	Sodium vapout lamps	8	E-0
8539323000	Metal halide lamps	8	E-0
853939	Other
8539390000	Other	8	E-5
853941	A. Arc lamps
8539410000	A. Arc lamps	8	E-0
853949	B. Other
8539491010	(a) Of machines and mechanical appliances for making semiconductor devices	3	E-0
8539491090	(b) Other	8	E-0
8539492000	Infra-red lamps	8	E-0
8539901000	Of filament lamps	8	E-5
8539902000	Of discharge lamps	8	E-0
8539909000	Other	8	E-5
854011	Colour
8540110000	Colour	8	E-5
854012	Black and white or other monochrome
8540120000	Black and white or other monochrome	8	E-5
854020 8540201000	other photo-cathodetubes Television camera tubes.		E-0
8540209000	Other	8	E-0
854040	Data/graphic display tubes, colour, with a phosphor dot screen pitch smaller than 0.4 ㎜	8
854050	Data/graphic display tubes, black and white or other	8
8540400000	Data/graphic display tubes, colour, with a phosphor dot screen pitch smaller than 0.4 ㎜
8540500000	monochrome Data/graphic display tubes, black and white or other
854060			E-0
HS code (2002)	Description	Base Rate	Staging Category
8540601000	Colour	8	E-0
8540609000	Other	8	E-0
854071	Magnetrons
8540710000	Magnetrons	8	E-0
854072	Klystrons
8540720000	Klystrons

Page 221 in PDF

8	E-0
854079	Other
8540790000			E-0
854081
854089	Other
8540810000	Receiver or amplifier valves and tubes	8	E-0
8540891000 8540892000	Thermionic valves and tubes for transmitters Discharge tubes	8 8	E-0 E-0
8540893000	Digitron	8	E-0
8540899000
854091	Of cathode-ray tubes
8540911000	Deflection coils	8	E-0
8540912000	Electronic guns	8	E-0
8540913000	Shadow mask	8	E-0
8540919000	Other	8	E-0
854099	Other
8540990000	Other	8	E-0
854110	1. Diodes, other than photosensitive or light emitting diodes
8541101000	Chips,dice and wafers not yet cut into chips	0	E-0
8541109000	Other	0	E-0
854121	With a dissipation rate of less than 1W
8541211000	Chips,dice and wafers not yet cut into chips	0	E-0
8541219000	Other	0	E-0
854129	Other
8541291000	Chips,dice and wafers not yet cut into chips	0	E-0
8541299000	Other	0	E-0
854130	3. Thyristors,diacs and triacs,other than photosensistive
8541301000	devices Chips,dice and wafers not yet cut into chips	0	E-0
8541302000	Thyristors	0	E-0
8541303000	Diacs	0	E-0
8541304000	Triacs	0	E-0
854140	4. Photosensitive semiconductor devices,including photovoltaic cells whether or not assembled in modules or made up into panels; light emitting diodes
8541401000	Chips,dice and wafers not yet cut into chips	0	E-0
8541402010	Laser devices	0	E-0
8541402090	Other	0	E-0
8541409010	Photovoltaic cells	0	E-0
8541409020		0	E-0

8	E-0
854079	Other
8541409030	Photovoltaic cells(photovoltaic cells,including solar cells,photodiodes,photocouples and photorelays Charge coupled devices(CCD)	0
8541409090		0	E-0 E-0
854150	Other
8541501000	5. Other semiconductor devices Chips,dice and wafers not yet cut into chips	0	E-0
8541502000	Rectifier devices	0	E-0
8541509000	Other	0	E-0
854160	6. Mounted piezo-electric crystals
8541601000	Crystal vibrator	0	E-0
8541609000	Other	0	E-0
854190	7. Parts
8541901000	A. Lead frames	0	E-0
8541902000	B. Of diodes	0	E-0
8541903000	C. Of transistors	0	E-0
8541909000
854210	1. Cards incorporating an electronic integrated circuit ("smart" cards)
HS code (2002)	Description	Base Rate	Staging Category
8542100000	1. Cards incorporating an electronic integrated circuit ("smart" cards)	0	E-0
854221	Digital
8542211000	Chips,dice and wafers not yet cut into chips	0	E-0
8542212010	DRAM (Dynamic random access memory)	0	E-0
8542212020	SRAM(Static random access memory)	0	E-0
8542212030	Flash memory	0	E-0
8542212090	Other	0	E-0
8542213000		0	E-0
8542219000	Other	0	E-0
854229	Other
8542291000	Chips,dice and wafers not yet cut into chips	0	E-0
8542299000	Other	0	E-0
854260	3. Hybrid integrated circuits

Page 222 in PDF

8542600000	3. Hybrid integrated circuits	0	E-0
854270	4. Electronic microassemblies
8542700000	4. Electronic microassemblies	0	E-0
854290	5. Parts
8542901000	Lead frames	0	E-0
8542909000	Other	0	E-0
854311	Ion implanters for doping semiconductor materials
8543110000	Ion implanters for doping semiconductor materials	0	E-0
854319	Other
8543190000	Other	8	E-0
854320	2. Signal generators
8543200000	2. Signal generators	8	E-5
854330	3. Machines and apparatus for electroplating,electrolysis or
8543300000	3. Machines and apparatus for electroplating,electrolysis or		E-0
854340	4. Electric fence energisers
8543400000 854381	4. Electric fence energisers Proximity cards	8	E-0
8543810000
854389
8543891010	Medicated water electrolysis apparatus		E-0
8543891020		8	E-0
8543891030	appliances Audio mixers	8	E-0
8543891040 8543891050	Equalizers Ozon generator	8 8	E-0
8543891090			E-0
8543892000	Electrical machines with translation or dictionary functions	0	E-0
8543899010	High frequency amplifiers	8
8543899020	Detectors,including optical	8	E-5
8543899030	sensor Electrical nerve stimulation (T.E.N.S)	0	E-0
8543899090		8	E-0 E-5
854390	Other
8543901010	6. Parts Of ion implanters for doping semiconductor materials	0	E-0
8543901090	Other	8	E-0
8543909010	Flat panel displays for electrical machines with transition or dictionary functions(including LCD, Electro Luminescence, Plasma and other technologies)	0	E-0
8543909020	Printed Circuit Assemblies for electrical machines with transition or dictionary functions, which consist of one or more printed	0	E-0
8543909090 854411	Other

8542600000	3. Hybrid integrated circuits	0	E-0
8544111000	Of copper Insulating lacquer or enamel insulated
8544119000	Other	8	E-5
854419	Other	8	E-5
8544190000 854420	Other	8	E-0
8544200000	Co-axial cable and other co-axial electric conductors Co-axial cable and other co-axial electric conductors	8	E-0
HS code (2002)	Description	Base Rate	Staging Category
854430	Ignition wiring sets and other wiring sets of a kind used invehicles,aircraft or ships
8544300000	Ignition wiring sets and other wiring sets of a kind used invehicles,aircraft or ships	8	E-5
854441	Fitted with connectors
8544411010	Of a kind used for telecommunications	0	E-0
8544411090	Other	8	E-0
8544412010	Of a kind used for telecommunications	0	E-0
8544412090
8544419010	Of a kind used for telecommunications	0	E-0
8544419090	Other	8	E-5
854449	Other
8544491010	Of a kind used for telecommunications	0	E-0
8544491090	Other	8	E-0
8544492010	Of a kind used for telecommunications	0	E-0
8544492090	Other	8	E-5
8544499010	Of a kind used for telecommunications
8544499090	Other	8	E-5
854451	Fitted with connectors
8544511010	Of a kind used for telecommunications	0	E-0
8544511090	Other	8	E-5
8544512010	Of a kind used for telecommunications	0	E-0
8544512090	Other	8	E-5
8544519010	Of a kind used for telecommunications	0	E-0
8544519090	Other	8	E-8
854459	Other
8544591000	Rubber insulated wire	8	E-0
8544592000	Plastic insulated wire	8	E-5
8544599000	Other	8	E-5

8542600000	3. Hybrid integrated circuits	0	E-0
854460	Other electric conductors, for a voltage exceeding 1,000V
8544601010

Page 223 in PDF

Plastic insulated wire	8	E-0
8544601090	Other	8	E-8
8544602010	Plastic insulated wire	8	E-0
8544602090	Other	8	E-5
8544603010	Plastic insulated wire	8	E-0
8544603090	Other	8	E-0
854470	Optical fibre cables
8544700000	Optical fibre cables	0	E-0
854511	A. Of a kind used for furnaces
8545110000	A. Of a kind used for furnaces	5	E-0
854519	B. Other
8545190000	B. Other	5	E-0
854520	2. Brushes
8545200000	2. Brushes	8	E-0
854590	3. Other
8545901000	Carbons rod	8	E-0
8545909000	Other	8	E-0
854610	Of glass
8546101000	Rated at not more than 1,000V	8	E-0
8546102000	Rated at more than 1,000V	8	E-0
854620	Of ceramics
8546201000	Rated at not more than 1,000V	8	E-0
8546202000	Rated at more than 1,000V but not more than 10kV	8	E-0
8546203000	Rated at more than 10kV but not more than 100kV	8	E-0
8546204000	Rated at more than 100kV but not more than 300kV		E-0
8546205000	300kV	8
854690	Rated at more than	8	E-0
8546901000	Artificial plastic insulators	8	E-0
8546909000	Other	8	E-5
854710	Insulating fittings of ceramics
8547100000	Insulating fittings of ceramics	8	E-0
854720 8547200000	Insulating fittings of plastics Insulating fittings of plastics	8	E-5
HS code (2002)	Description	Base Rate	Staging Category
854790	Other
8547900000	Other	8	E-5
854810	1. Waste and scrap of primary cells, primary batteries and electric accumulators;spent primary cells, spent primary batteries and spent electric accumulators

Plastic insulated wire	8	E-0
8544601090	Other	8	E-8
8548101000	A. Of subheading 3824.90	6.5	E-0
8548102000	B. Of subheading 7204.21,7204.29,7204.30 or 7204.49	1	E-0
8548103000	C. Of subheading 74.04	0	E-0
8548104000	D. Of subheading 7503 or 7902	1	E-0
8548105000	E. Of subheading 78.02	1	E-0
8548106000	F. Of subheading 8107.10.2000 or 8111.00	5	E-0
8548107000	G. Of heading 85.06(other than parts of subheading 8506.90)	8	E-0
8548109000	H. Other	8	E-0
854890 8548900000	2. Other	8	E-5
860110 8601100000	1. Powered from an external source of electricity 1. Powered from an external source of electricity	5	E-0
860120	2. Powered by electric accumulators 2.
8601200000	Powered by electric accumulators 1. Diesel-electric locomotives
8602100000	Diesel-electric	0	E-0
860210
860290	2. Other
8602900000	2. Other
860310	1. Powered from an external source of electricity Coaches
8603101000		5	E-0
8603102000	Vans and trucks	5	E-0
860390	2. Other
8603901000	Coaches	5	E-0
8603902000	Vans and trucks Railway or tramway maintenance or service	5	E-0
860400	vehicles,whether or not self-propelled (for example,workshops,cranes,ballast tampers,trackliners,testing coaches and track inspection vehicles).
8604001000	Workshops	5	E-0
8604002000	Cranes	5	E-0
8604003000	Testing coaches	5	E-0
8604004000	Track inspection vehicles	5	E-0
8604009000	Other	5	E-0
860500	Railway or tramway passenger coaches,not self-propelled; luggage vans,post office coaches and other special purpose railway or tramway coaches,not self-propelled (excluding those of heading 86.04).

Plastic insulated wire	8	E-0
8544601090	Other	8	E-8
8605001010	Sleeping cars	5	E-0
8605001090

Page 224 in PDF

Other	5	E-5
8605002000	2. Luggage vans	5	E-0
8605003000	3. Travelling post office coaches
8605004000 8605009000	4. Hospital coaches 5. Other	5 5	E-0 E-0
860610	1. Tank wagons and the like
8606100000	1. Tank wagons and the like	0	E-0
860620	2. Insulated or refrigerated vans and wagons,other than those of subheading 8606.10
8606200000	2. Insulated or refrigerated vans and wagons,other than those of subheading 8606.10	0	E-0
860630	3. Self-discharging vans and wagons,other than those of subheading 8606.10 or 8606.20
8606300000	3. Self-discharging vans and wagons,other than those of subheading 8606.10 or 8606.20	0	E-0
860691	A. Covered and closed
8606910000	A. Covered and closed	0	E-0
860692	B. Open,with non-removable sides of a height exceeding 60cm
860699	60cm C. Other
8606920000		0	E-0
HS code (2002)	Description	Base Rate	Staging Category
8606990000	C. Other	0	E-0
860711	A. Driving bogies and bissel-bogies
8607110000	A. Driving bogies and bissel-bogies	5	E-0
860712	B. Other bogies and bissel-bogies
8607120000	B. Other bogies and bissel-bogies	5	E-0
860719	C. Other,including parts
8607191000	Axles	5	E-5
8607192000	Wheels	5	E-8
8607193000	Pair of axle and wheel	5	E-0
8607199000	Other	5
860721	A. Air brakes and parts thereof
8607210000	A. Air brakes and parts thereof	5	E-0
860729	B. Other Other
8607290000	B.	5	E-8
860730	3. Hooks and other coupling devices,buffers,and parts thereof.
8607301000	Hooks	5	E-0

Other	5	E-5
8605002000	2. Luggage vans	5	E-0
8607302000	Coupling device	5	E-0
8607303000	Buffers	5	E-0
8607309000	Other	5	E-0
860791	A. Of locomotives
8607910000	A. Of locomotives	5	E-0
860799	B. Other
8607990000	B. Other	5	E-0
860800	waterways,parking facilities,port installations
8608001000	parts of the foregoing. Railway or tramway track fixtures and fittings	8	E-0
8608002000	Mechanical signalling,safety or traffic control equipment	8	E-0
8608009000	Parts	8	E-5
860900	Containers (including containers for the transport of fluids) specially designed and equipped for carriage by one or more modes of transport.
8609001000	For the transport of fluids	0	E-0
8609002000	For the transport of compressed gas	0	E-0
8609003000	For the transport of ordinary goods and material	0	E-0
8609004000	For the transport of live animals	0	E-0
8609005000	Of freezer and refrigerator	0	E-0
8609009000	Other	0
870110	1. Pedestrian controlled tractors		E-0
8701100000 870120	1. Pedestrian controlled tractors	8	E-0
8701200000 870130	2. Road tractors for semi-trailers 2. Road tractors for semi-trailers 3. Track-laying tractors	8
8701300000	3. Track-laying tractors	0	E-0

Page 225 in PDF

870190	4. Other
8701901000	A. Road tractors for trailers	8	E-0
8701909110	Of less than 50HP	0	E-0
8701909190	Other	0	E-0
8701909900	Other	8	E-0
870210	With compression-ignition internal combustion piston
8702101000	engine(diesel or semi-diesel) Micro-buses	10	E-5
8702109000	Other	10	E-5
870290	Other
8702900000	Other	10	E-5
870310	Vehicles specially designed for travelling on snow;golf cars and similar vehicles
8703101000	For travelling on snow	8	E-0
8703102000	Golf cars	8	E-0
HS code (2002)	Description	Base Rate	Staging Category
870321	Of a cylinder capacity not exceeding 1,000cc
8703211000	Of sedan type	8	E-5
8703212000	of jeep type	8	E-0
8703213000	Carryall truck type,sedan delivery type and similar type	8	E-0
8703214000	Station wagons	8	E-5
8703215000	Ambulances	8	E-0
8703216000	Home	8	E-0
8703219000	Other	8	E-5
870322	Of a cylinder capacity exceeding 1,000cc but not exceeding 1,500cc
8703221000	Of sedan type	8	E-5
8703222000	of jeep type	8	E-0
8703223000	Carryall truck type,sedan delivery type and similar type	8	E-0
8703224000	Station wagons	8	E-0
8703225000	Ambulances	8	E-0
8703226000	Home cars	8	E-0
8703229000	Other
870323	3,000cc
8703231000	Of sedan type	8	E-5
8703232000	of jeep type	8	E-5
8703233000	Carryall truck type,sedan delivery type and similar type	8	E-0
8703234000	Station wagons	8	E-0
8703235000	Ambulances	8	E-0

870190	4. Other
8703236000	Home cars	8	E-0
8703239000	Other	8	E-0
870324	Of a cylinder capacity exceeding 3,000cc
8703241000	Of sedan type	8	E-0
8703242000	of jeep type	8	E-0
8703243000	Carryall truck type,sedan delivery type and similar type	8	E-0
8703244000	Station wagons	8	E-0
8703245000	Ambulances	8	E-0
8703246000	Home cars	8	E-0
8703249000	Other	8	E-0
870331	Of a cylinder capacity not excceding 1,500 ㏄
8703311000	Of sedan type	8	E-5
8703312000	of jeep type	8	E-0
8703313000	Carryall truck type,sedan delivery type and similar type	8	E-0
8703314000	Station wagons	8	E-0
8703315000	Ambulances	8	E-0
8703316000	Home cars	8	E-0
8703319000	Other	8	E-0
870332	Of a cylinder capacity exceeding 1,500 ㏄ but not exceeding 2,500 ㏄
8703321000	Of sedan type	8	E-0
8703322000	of jeep type	8	E-5
8703323000	Carryall truck type,sedan delivery type and similar type	8	E-0
8703324000	Station wagons	8	E-0
8703325000	Ambulances	8	E-0
8703326000	Home cars	8	E-0
8703329000	Other	8
870333	Of a cylinder capacity exceeding 2,500 ㏄ Of		E-0
8703331000	sedan type	8	E-5
8703332000	of jeep type	8	E-5
8703333000	Carryall truck type,sedan delivery type and similar type	8	E-0
8703334000	Station wagons	8	E-5
8703335000	Ambulances	8	E-0
8703336000	Home cars	8	E-0
8703339000	Other	8	E-0
870390	Other
8703901000	Of sedan type	8	E-0

870190	4. Other
8703902000	of jeep type	8	E-0
8703903000	Carryall truck type,sedan delivery type and similar type	8	E-0
HS code (2002)	Description	Base Rate	Staging Category
8703904000	Station wagons	8	E-0
8703905000	Ambulances	8	E-0
8703906000	Electric vehicle	8	E-0
8703907000 8703909000		8	E-0
870410	Other	8	E-0
8704100000	Dumpers designed for off-highway use Dumpers designed for off-highway use	0	E-0
870421	g.v.w.not exceeding 5 tonnes
8704211000	General motor vehicles for the transport of goods	10	E-5
8704219010	Freezer and refrigerator vehicles	10	E-5
8704219020	Tank lorries	10	E-5
8704219090		10	E-5
870422	g.v.w.exceeding 5 tonnes but not exceeding 20 tonnes
8704221000	General motor vehicles for the transport of goods	10	E-5
8704229010	Freezer and refrigerator vehicles	10	E-5
8704229020	Tank lorries	10	E-5
87

Page 226 in PDF

04229090	Other	10	E-5
870423	g.v.w.exceeding 20 tonnes:
8704231000	General motor vehicles for the transport of goods	10	E-5
8704239010	Freezer and refrigerator vehicles	10	E-5
8704239020	Tank lorries	10	E-5
8704239090		10	E-5
870431 8704311000	g.v.w.not exceeding 5 tonnes General motor vehicles for the transport of goods	10	E-5
8704319010	Freezer and refrigerator vehicles	10	E-5
8704319020	Tank lorries	10	E-5
8704319090	Other	10	E-5
870432	g.v.w.exceeding 5 tonnes
8704321000	General motor vehicles for the transport of goods	10	E-5
8704329010	Freezer and refrigerator vehicles	10	E-5
8704329020	Tank lorries	10	E-5
8704329090	Other	10	E-5
870490	Other
8704901000	General motor vehicles for the transport of goods	10	E-5
8704909010	Freezer and refrigerator vehicles	10	E-5
8704909020	Tank lorries	10	E-5
8704909090	Other	10	E-5
870510	Crane lorries
8705101000	Of telescopic boom type	8	E-0
8705102000	Of latticed boom type	8	E-0
8705109000	Other	8	E-0
870520	Mobile drilling derricks
8705200000	Mobile drilling derricks	8	E-0
870530	Fire fighting vehicles
8705300000	Fire fighting vehicles	8	E-0
870540	Concrete-mixer lorries
8705400000	Concrete-mixer lorries	8	E-0
870590	Other
8705901010	Agicultural spraying lorries	8	E-0
8705901090	Other	8	E-0
8705909010	Breakdown lorries	8	E-0
8705909020	Road sweeper lorries	8	E-0
8705909030	Mobile workshops	8	E-0

04229090	Other	10	E-5
870423	g.v.w.exceeding 20 tonnes:
8705909040	Mobile broadcast vans	8	E-0
8705909050	Mobile clinics	8	E-0
8705909060	radiotelephony receiving vans and radar vehicles	8
8705909070	Snow-ploughs and snow-blowers	8	E-0
8705909090	Other	8	E-0
870600	Chassis fitted with engines,for the motor vehicles of headings 87.01 to 87.05.
8706001010	A. Of those specified in subheading 8701.20.0000, 8701.90.1000	8	E-0
8706001090	B. Other	8	E-5
HS code (2002)	Description	Base Rate	Staging Category
8706002000	2. For the motor vehicles falling within heading 87.02	8	E-0
8706003000	3. For the motor vehicles falling within heading	8	E-0
8706004000	4. For the motor vehicles falling within heading 87.04	8	E-5
8706005000	5. For the motor vehicles falling within heading 87.05	8	E-5
870710 8707100000	1. For the vehicles of heading 87.03 1. For the vehicles of heading 87.03	8	E-5
870790 8707901010	2. Other (1) Of those specified in subheading 8701.20,0000, 8701 .90.1000	8	E-0
8707901090	(2) Other	8	E-0
8707902000	B. For the motor vehicles falling within heading 87.02	8	E-0
8707903000		8
8707904000	D. For the motor vehicles falling within heading 87.05 Bumpers and parts thereof	8	E-5
870810 8708100000	Bumpers and parts thereof	8	E-5
870821	Safety seat belts
8708210000	Safety seat belts	8	E-5
870829	Other
8708291000	Air bags	8
8708299000	Other	8	E-5
870831 8708310000	Mounted brake linings Mounted brake linings	8	E-5
870839	Other
8708391000	Brake boosers	8	E-5
8708392000	Electronic control brakes	8	E-5

04229090	Other	10	E-5
870423	g.v.w.exceeding 20 tonnes:
8708399000	Other	8	E-5
870840	Gear boxes
8708400000	Gear boxes	8	E-5
870850	Drive-axles with differential,whether or not provided with other transmission components
8708500000	Drive-axles with differential,whether or not provided with other
870860	Non-driving axles and
8708600000	transmission components	8	E-5
870870	wheels and parts and accessories
8708700000			E-8
870880 8708800000	Suspension shock-absorbers Suspension shock-absorbers	8	E-5
870891	Radiators		E-5
870892	Silencers and exhaust pipes
8708910000	Radiators	8
8708920000 870893	CluTVhes and parts	8	E-5
8708930000	Clutches and parts thereof	8	E-5
870894 8708940000	Steering wheels,steering columns and steering boxes Steering wheels,steering columns and steering boxes	8	E-5
8708991010	For the motor vehicles falling within heading	8	E-0
8708991020

Page 227 in PDF

	87.02	8	E-0
8708991030	For the motor vehicles falling within heading 87.03		E-5
8708991040	For the motor vehicles falling within heading 87.04	8	E-5
8708991050	For the motor vehicles falling within heading 87.05	8 8	E-5
8708999000
870911
8709110000	Electrical Electrical	8	E-0
870919	Other
8709190000	Other	8	E-0
870990	Parts
8709900000	Parts	8	E-5
871000	Tanks and other armoured fighting vehicles,motorised,whether or not fitted with weapons,and
8710001000	parts of such vehicles. 1. Tanks	0	E-0
HS code (2002)	Description	Base Rate	Staging Category
8710002000	2. Other armoured fighting vehicles,motorised	0	E-0
8710009000	3. Parts	0	E-0
871110	With reciprocating internal combustion piston engine of a cylinder capacity not exceeding 50 ㏄
8711101000	Motor cycles	8	E-5
8711102000	Mopeds	8	E-5
8711103000	Side-cars	8	E-5
8711109000	Other	8	E-5
871120	With reciprocating internal combustion piston engine of a cylinder capacity exceeding 50 ㏄ but not exceeding 250 ㏄
8711201000	Motor cycles	8	E-8
8711202000	Side-cars	8	E-5
8711209000	Other	8	E-5
871130	With reciprocating internal combustion piston engine of a
8711301000	cylilnder capacity exceeding 250 ㏄ but not exceeding 500 ㏄ Motor cycles	8	E-5
8711302000	Side-cars	8	E-5
8711309000	Other	8	E-5
8711402000
871140	800
8711401000
8711409000 871150	Other	8	E-5
8711501000	Motor	8	E-0
8711502000	cycles Side-cars	8	E-0
8711509000	Other	8	E-0

	87.02	8	E-0
871190	Other
8711901000	Motor cycles	8	E-0
8711902000	Side-cars	8	E-0
8711909000	Other	8	E-0
871200	Bicycles and other cycles (including delivery tricycles),not motorised.
8712001000	Racing bicycles	8	E-0
8712009010	For transportation of goods	8	E-0
8712009020	Tricycles	8	E-0
8712009090	Other	8	E-0
871310	Not mechanically propelled
8713100000	Not mechanically propelled	0	E-0
871390	Other	0	E-0
8713900000 871411	Other Saddles
871419	Other
8714110000	Saddles	8	E-5
871420		8	E-5
8714190000	Other Of carriages for disabled persons	0
871491	Frames and forks,and parts thereof		E-0
8714200000 8714911000	Of carriages for disabled persons Frames	8	E-5
8714912000	Forks	8	E-5
8714919000	Other parts	8	E-0
871492	Wheel rims and spokes
8714921000	Wheel Rims	8	E-0
871493	Hubs,other than coaster braking hubs and hub brakes,and free-wheel sprocket-wheels
8714931000	Hubs, other than coaster braking hubs and hub brakes	8	E-0
8714922000 8714932000	Free-wheel sprocket-wheels	8	E-0
871494	Brakes,including coaster braking hubs and hub brakes,and parts thereof
8714949000	Parts
8714941000	Coaster braking hubs and hub brakes
8714942000	thereof	8	E-5
HS code (2002)	Description	Base Rate	Staging Category
871495	Saddles
8714950000	Saddles	8	E-0
871496	Pedals and crankgear,and parts thereof
8714961000	Pedals	8	E-0

	87.02	8	E-0
8714962000	Crankgear	8	E-0
8714969000

Page 228 in PDF

Parts thereof	8	E-0
871499	Other
8714990000	Other	8	E-5
871500	Baby carriages and parts thereof.
8715000000	Baby carriages and parts thereof.	8	E-0
871610	Trailers and semi-trailers of the caravan type,for housing or camping
8716100000	Trailers and semi-trailers of the caravan type,for housing or camping	8	E-0
8716200000	Self-loading or self-unloading trailers and the transport of
871620	goods:	8	E-0
871631	Tanker trailers and tanker semi-trailers	8	E-0
8716310000 871639	Tanker trailers and tanker semi-trailers Other
8716390000	Other	8	E-0
871640	Other trailers and semi-trailers
8716400000	Other trailers and semi-trailers	8	E-5
871680	Other vehicles
8716801000	Hand-carts	8	E-5
8716802000	Carts drawn by ox or horse	8	E-5
8716803000	Sledges	8	E-0
8716809000	Other	8	E-0
871690	Parts
8716901000	Of trailers and semi-trailers	8	E-5
8716909000	Other	8	E-5
880110	1. Gliders and hang gliders
8801101000	A. Gliders	0	E-0
8801102000	B. Hang gliders	0	E-0
880190	2. Other
8801901000	A. Balloons and dirigibles	8	E-0
8801909000		0	E-0
880211	B. Other weight not exceeding 2,000 ㎏
8802111000	A. Of an unladen For military use	0	E-0
8802119000	Other	0	E-0
880212
8802121000	For military use	0	E-0
8802129000	Other
880220	2. Aeroplanes and other aircraft, of an unladen weight not exceeding 2,000 ㎏	0	E-0
8802209000	Other	0	E-0

Parts thereof	8	E-0
871499	Other
880230	3. Aeroplanes and other aircraft, of an unladen weight
8802203000	exceeding 2,000 ㎏ but not exceeding 15,000 ㎏
8802301000 8802302000	Of propeller type Of turbo-propeller type	0	E-0
8802303000	Of turbo-jet type	0	E-0 E-0
8802401000
8802309000
880240	Other	0	E-0
8802403000	Other
8802402000	type	0	E-0
8802409000		0	E-0
880260	5. Spacecraft(including satellites) and suborbital and spacecraft launch vehicles
HS code (2002)	Description	Base Rate	Staging Category
8802601010	(1) Satellites	0	E-0
8802601090	(2) Other	0	E-0
8802602000	B. Spacecraft launch vehicles	0	E-0
8802603000 880310	1. Propellers and rotors and parts thereof		E-0
8803100000	1. Propellers and rotors and parts thereof 2. Under-carriages and parts thereof	0	E-0
880320	2. Under-carriages and parts thereof	0
8803200000	3. Other parts of aeroplanes or		E-0
880330 8803301000	helicopters A. Of aeroplanes	0	E-0
8803302000	B. Of helicopters
880390	4. Other	0	E-0
8803901000 8803902000	gliders and hang gliders B. Spacecraft(including satelliters)	0	E-0
8803909000	C. Other	0	E-0
880400	Parachutes(including dirigible parachutes and paragliders)
8804001000	and rotochutes; parts thereof and accessories thereto. 1. Parachutes (including dirigible parachutes and paragliders)	0	E-0
8804002000	2. Rotochutes	0	E-0
8804009010	A. Of parachutes(including dirigible parachutes and paragliders)	0	E-0
8804009020 880510	1. Aircraft launching gear and parts thereof; deck-arrestor
8805101010	or similar gear and parts thereof (1) For military use and police use	0	E-0

Parts thereof	8	E-0
871499	Other
8805101090	(2) Other	5	E-0
8805102010	(1) For military use and police use	0	E-0
8805102090	(2) Other	5	E-0
8805109010	(1) For military use and police use	0	E-0
8805109090	(2) Other

Page 229 in PDF

5	E-0
880521	A. Air combat simulators and parts thereof
8805211010	(a) For military and police use	0	E-0
8805211090	(b) Other	5	E-0
8805212010	(a) For military and police use	0	E-0
8805212090	(b) Other	5
880529	B. Other		E-0
8805291010	(a) For military and police use	0
8805291090	(b) Other	5	E-0
8805292010	(a) For military and police use (b) Other	0	E-0
8805292090	1. Cruise ships, excursion boats and	5	E-0
890110	similar vessels principally designed for the transport of persons; ferry- boats of all kinds
8901100000	1. Cruise ships, excursion boats and similar vessels principally designed for the transport of persons; ferry-boats of all kinds	0	E-0
890120	2. Tankers
8901200000		0	E-0
890130 8901300000	3. Refrigerated vessels,other than those of subheading 8901.20 3. Refrigerated vessels,other than those of subheading 8901.20 4. Other vessels for the transport of goods and other	0	E-0
890190
8901901000	A. Vessles for the transport of goods	0	E-0
8901902000	B. Vessels for the transport of both persons and goods	0	E-0
890200	Fishing vessels; factory ships and other vessels fishery products.
8902001020	FRP ships	0	E-0
8902001010 8902001030	Wooden ships	0	E-0
8902001090	Other	0	E-0
8902002010	A. Factory ships and other vessels for processing or		E-0
8902002090	B. Other	0	E-0
890310	Inflatable
8903100000	Inflatable	8	E-0
890391	Sailboats,with or without auxiliary motor
HS code (2002)	Description	Base Rate	Staging Category
8903910000	Sailboats,with or without auxiliary motor	8	E-0
890392	Motorboats,other than outboard motorboats

5	E-0
880521	A. Air combat simulators and parts thereof
8903920000	Motorboats,other than outboard motorboats	8	E-0
890399	Other
8903991000	Outboard motorboats	8	E-0
8903999000	Other	8	E-0
890400	Tugs and pusher craft.
8904001000	1. Tugs	5	E-0
8904002000	2. Pusher craft	5	E-0
8904009000	3. Other
890510	1. Dredgers
8905100000	1. Dredgers	5	E-0
890520	2. Floating or submersible drilling or production platforms
8905201000	Drilling ships platforms	5	E-0
8905202000	Production plat forms	5	E-0
8905209000	Other	5	E-0
890590	3. Other
8905901000	Light-vessels	5	E-0
8905902000	Fire-floats	5	E-0
8905903000	Floating cranes	5	E-0
8905904000	Generating vessels	5	E-0
8905905000	Salvage ships	5	E-0
8905906000	Work-shop vessels	5	E-0
8905907000	Drilling ships	5	E-0
8905908000	Floating docks	5	E-0
8905909000	Other	5	E-0
890610	1. War ships
8906100000	1. War ships	0	E-0
890690	2. Other
8906900000	2. Other	0	E-0
890710	1. Inflatable rafts
8907100000	1. Inflatable rafts	5	E-0
890790	2. Other
8907901000	Rafts(other than subheading 8907.10)	5	E-0
8907902000	Tanks	5	E-0
8907903000	Coffer-dams	5	E-0
8907904000	Landing-stages	5	E-0
8907905000	Buoys	5	E-0
8907906000	Beacons	5	E-0
8907909000

Page 230 in PDF

Other	5	E-0
890800	Vessels and other floating structures for breaking up. 1. Ship,bots and other vessels for breaking up	1
8908001000	2. Other		E-0
8908009000		1	E-0
900110	Optical fibres, optical fibre bundles and cables
9001101000	Optical fibres	8	E-0
9001102000	Optical fibre bundles	8	E-0
9001103000	Optical fibre cables
900120	Sheets and plates of polarising material
9001200000	Sheets and plates of polarising material	8	E-0
900130	Contact lenses
9001300000	Contact lenses	8	E-0
900140	Spectacle lenses of glass
9001401000	For correcting visions	8	E-0
9001409000	Other	8	E-0
900150	Spectacle lenses of other materials
9001501000	For correcting visions	8	E-5
9001509000 900190	Other	8	E-5
9001901000	Prisms	8	E-0
9001902000	Other Mirrors	8	E-0
9001903000	Other lenses	8	E-0
9001909000	Other	8	E-8
HS code (2002)	Description	Base Rate	Staging Category
900211	For cameras,projectors or photographic enlargers or
9002111000	reducers For photographic cameras.	8	E-0
9002119010	For movie cameras and V.T.R cameras	8	E-0
9002119020	For projectors	8	E-0
9002119090	Other
900219	Other
9002191000	For microscopes	8	E-0
9002192000	For astronomical telescopes	8	E-0
9002199000	Other	8	E-0
900220	2. Filters
9002201000	For photographic cameras	8	E-0
9002209000	Other	8	E-0
900290	3. Other
9002901000	A. For photographic cameras	8	E-0
9002909010	semiconductor devices		E-0
9002909090	(2) Other	8	E-5

Other	5	E-0
890800	Vessels and other floating structures for breaking up. 1. Ship,bots and other vessels for breaking up	1
900311	Of plastics
9003110000	Of plastics	8	E-0
900319	Of other materials
9003191000	Made of or combined with precious metals	8	E-0
9003199000	Other	8	E-5
900390	Parts
9003900000	Parts	8	E-5
900410	Sun-glasses
9004101000	Made of or combined with precious metals	8	E-0
9004109000	Other	8	E-0
900490	Other
9004901010	Made of,or combined with,precious metals	8	E-0
9004901090	Other	8	E-0
9004909010	Made of,or combined with,precious metals	8	E-0
9004909090	Other	8	E-0
900510	Binoculars
9005100000	Binoculars	8	E-0
900580	Other instruments
9005801000	Monoculars	8	E-0
9005802010	Reflecting telescopes	8	E-0
9005802020	Astronomical refracting telescopes	8	E-0
9005802030	Transit instruments,equatorial or zenith telescopes and altazimuths	8	E-0
9005802090	Other	8	E-0
9005809000	Other
900590 9005900000	Parts and accessories (including mountings) Parts and accessories (including mountings)	8	E-0
900610	1. Cameras of a kind used for preparing printing plates or cylinders
9006100000	1. Cameras of a kind used for preparing printing plates or cylinders	8	E-0
900620	microfilm,microfiche or other microforms

Page 231 in PDF

900630	microfilm,microfiche or other microforms 3. Cameras specially designed for underwater use,for aerial survey or for medical or surgical examination of internal
9006200000	2. Cameras of a kind used for recording documents on	8	E-0
9006301000	For subaqueous photography Air survey cameras	8 8	E-0 E-0
9006302000 9006303000		8	E-0
9006304000	For medical or surgical examination of internal organs
900640	Comparision cameras for forensic and criminological purposes 4. Instant print cameras	8	E-0
9006401000	Instant polaroid cameras	8	E-0
HS code (2002)	Description	Base Rate	Staging Category
9006402000	Instant sticker cameras	8	E-0
9006409000	Others	8	E-0
900651	A. With a through-the-lens viewfinder(single lens
9006511000	refles(SLR)),for roll film of a width not exceeding 35 ㎜ (1) Cameras designed for specially purpose	8	E-0
9006519000	(2) Other	8	E-0
900652	B. Other,for roll film of a width less than 35 ㎜
9006529000	(2) Other	8	E-0
9006521000
900653
9006539010	Single use/disposable cameras	8	E-0
9006539090		8	E-8
900659	D. Other
9006591000	(1) Cameras designed for specially purpose	8	E-0
9006599000	(2) Other	8	E-5
900661 9006610000	Discharge lamp("electronic") flashlight apparatus	8	E-0
900662	Discharge lamp("electronic") flashlight apparatus Flashbulbs,flashcubes and the like
9006620000	Flashbulbs,flashcubes and the like	8	E-0
900669	Other
9006690000	Other	8	E-0
900691	For cameras
9006910000	For cameras	8	E-5
900699	Other
9006990000	Other	8	E-5
900711	For film of less than 16 ㎜ width or for double-8 ㎜ film For film of less than 16 ㎜ width or for double-8 ㎜ film	8	E-0
9007110000

900630	microfilm,microfiche or other microforms 3. Cameras specially designed for underwater use,for aerial survey or for medical or surgical examination of internal
9007190000
900719	Other Other	8	E-0
900720	Projectors
9007201000	For film of less than 16 ㎜ width	8	E-0
9007209010	For film of less than 20 ㎜ width	8	E-0
9007209020	㎜ width	8	E-0
9007910000	For cameras	8	E-0
900792	For projectors
9007920000	For projectors	8	E-0
900810	Slide projectors
9008100000	Slide projectors	8	E-0
900820	Microfilm,microfiche or other microform readers,whether or not capable of producing copies
9008200000	Microfilm,microfiche or other microform readers,whether or not capable of producing copies	8	E-0
900830	Other image projectors
9008300000	Other image projectors	8	E-0
900840	Photographic(other than cinematographic) enlargers and
9008401000	reducers		E-0
9008402000	For microfilm	8	E-0
9008409000	Other	8	E-0
900890	Parts and accessories
9008900000	Parts and accessories	8	E-0
900911	Operating by reproducing the original image directly onto
9009110000	Operating by reproducing the original image directly onto the copy (direct process)	0	E-0
900912	Operating by reproducing the original image via an intermediate onto the copy (indirect process)
9009120000	intermediate onto the copy (indirect process)		E-0
900921	Incorporating an optical system Incorporating an optical system
9009210000 900922	Of the contact type	0	E-0
HS code (2002)	Description	Base Rate	Staging Category
9009220000	Of the contact type	8	E-0
900930	Thermo-copying apparatus
9009300000	Thermo-copying apparatus	8	E-0
900991	Automatic document feeders
9009910000	Automatic document feeders	0	E-0

900630	microfilm,microfiche or other microforms 3. Cameras specially designed for underwater use,for aerial survey or for medical or surgical examination of internal
900992	Paper feeders
9009920000	Paper feeders	0	E-0
900993	Sorters
9009930000

Page 232 in PDF

	0	E-0
900999	Other
9009990000	Apparatus and equipment for automatically developing photographic( including cinematographic) film or paper in
901010	rolls or for automatically exposing developed film to rolls of photographic paper
9010101000	For photo-engraving	8	E-0
9010102000	For microfilm	8	E-0
9010109010	For the purpose of semiconductor manufacturing	0	E-0
9010109090	Other	8	E-0
901041	Direct write-on-wafer apparatus
9010410000	Direct write-on-wafer apparatus	0	E-0
901042	Step and repeat aligners
9010420000	Step and repeat aligners	0	E-0
901049	Other	0	E-0
9010490000 901050 9010501000	Other Other apparatus and equipment for photographic(including cinematographic) laboratories;negatoscopes Developing apparatus for semiconductor manufacturing	0	E-0
9010502000	Apparatus for the projection or drawing of circuit patterns on sensitised flat panel display substrates	0	E-0
9010509000	Other	8	E-0
901060	Projection screens
9010600000	Projection screens		E-0
901090	Parts and accessories
9010901010	Of the apparatus of subheadings 9010.41 to 9010.49, 9010.50.1000	0	E-0
9010901090	Other	0	E-0
9010902000	Of subheading 9010.50.2000	0
9010909000	Other	8
9011101000			E-0
901120	Stereoscopic microscopes		E-0
901110
9011109000	Other microscopes,for	8	E-0
9011201010	Fitted with equipment specifically designed for the handling and transport of semiconductor wafers or reticles	0	E-0
9011201090	Other	8	E-0
9011209000	Other	8	E-0
901180	Other microscopes
9011801000	Polarising microscopes	8	E-5
9011802000	Metallurgical microscopes	8	E-8
9011803000	Phase contrast and interference microscopes	8	E-0
9011804000	Biological microscopes	8	E-5

	0	E-0
900999	Other
9011805000	Comparison microsecopes	8	E-0
9011809000	Other	8	E-0
901190	Parts and accessories
9011901000		0	E-0
9011909000	Of subheadings 9011.10.1000, 9011.20.1010	8	E-8
901210	Other Microscopes other than optical microscopes; diffraction
9012101010	apparatus Electron beam microscopes fitted with equipment specifically designed for the handling and transport of semiconductor wafers or reticles	0	E-0
HS code (2002)	Description	Base Rate	Staging Category
9012101090	Other	8	E-0
9012102000	Diffraction apparatus	8	E-0
901290 9012901000	Of subheading9012.10.1010 Other	0	E-0
9012909000		8	E-0
901310	Telescopic sights for fitting to arms; periscopes; telescopes designed to form parts of machines,appliances,instruments or apparatus of this ch or Section XVI
9013100000	Telescopic sights for fitting to arms; periscopes; telescopes designed to form parts of machines,appliances,instruments or apparatus of this Chapter or Section XVI	8	E-0
901320	Lasers,other than laser diodes
9013200000	Lasers,other than laser diodes	8	E-0
901380	Other devices, appliances and instruments
9013801010	For opto-electronic watchs	8	E-0
9013801020	For electronic calculators	0	E-0
9013801030	For televisions	8	E-0
9013801090	Other	8	E-5
9013802000	Magnifiers,loupes,thread counters	8	E-0
9013803000	Door viewers (door eyes)	8	E-5
901380

Page 233 in PDF

9000 901390	Other Parts and accessories	8
9013901000	Of subheading9013.80.1020	0	E-0
9013909000	Other	8	E-8
901410	Direction finding compasses
9014101010	For aircrafts	8	E-0
9014101090	Other	8	E-5
9014102010	For aircrafts	8	E-0
9014102090	Other	8	E-0
9014109000	Other	8	E-8
901420	Instruments and appliances for aeronautical or space navigation (other then compasses) Instruments and appliances for aeronautical or space navigation	8
901480	instruments and appliances Other instruments and appliances	8
9014200000 9014800000	(other then compasses) Other		E-0
901490	Parts and accessories For aircrafts		E-0
9014901000		8	E-0
9014909000	Other	8	E-0
901510	Rangefinders
9015100000	Rangefinders	8	E-0
901520	Theodolites and tachymeters (tacheometers) Theodolites and tachymeters (tacheometers)
9015200000		8	E-0
901540	Levels Photogrammetrical surveying instruments and appliances
901530 9015300000	Levels	8	E-0
901580 9015801000	Other instruments and appliances
9015400000	Photogrammetrical surveying instruments and appliances	8	E-0
9015802000	For use in the field. For hydrographic use	8 8	E-0 E-0
9015803000	For oceanographic use	8	E-0
9015804000	For hydrological use	8	E-0
9015805000	For meteorological use	8	E-0
9015809000	Other	8	E-8
901590	Parts and accessories
9015900000	Parts and accessories	8	E-0
901600	Balances of a sensitivity of 5cg or better,with or without weights.
9016001000	Direct reading balances	8	E-0
9016002000	Electronic balances	8	E-0
9016008000	Other	8	E-5

9000 901390	Other Parts and accessories	8
9013901000	Of subheading9013.80.1020	0	E-0
9016009000 901710	Parts or accessories Drafting tables and machines,whether or not automatic	8	E-0
HS code (2002)	Description	Base Rate	Staging Category
9017101000	Plotters	0	E-0
9017109000	Other	8	E-0
901720	Other drawing,marking-out or mathematical calculating
9017201010	Plotters	0	E-0
9017201090	Other	8	E-0
9017202010	Plotters	0	E-0
9017202090	Other	8	E-0
9017203000	Mathematical calculating instruments	8	E-0
9017204000	Pattern generating apparatus of a kind used for producing masks or reticles from photoresist coated substrates	0	E-0
9017209000	Other	8	E-0
901730	Micrometers,callipers and gauges
9017301000	Micrometers	8	E-5
9017302000	Dialgauges	8	E-0
9017303000	Vernier callipers	8	E-0
9017309000	Other	8	E-5
901780	Other instruments
9017801000	Divided scales,measuring rod and tapes	8	E-0
9017809010	For the purpose of semiconductor manufacturing	0	E-0
9017809090	Other	8	E-8
901790	Parts and accessories
9017901010	Of subheading 9017.20.4000	0	E-0
9017901090	Other	0	E-0
9017909010	Printed Circuit Assemblies of plotters, which consist of one or more printed circuits of heading 85.34	0	E-0
9017909020	Flat panel displays for plotters (including LCD, Electro Luminescence, plasma and other technologies)	0	E-0
9017909090	Other	8	E-0
901811	Electro-cardiographs
9018111000	Electro-cardiographs	8	E-5
9018119000	Parts and accessories	8	E-0
901812	Ultrasonic scanning apparatus

9000 901390	Other Parts and accessories	8
9013901000	Of subheading9013.80.1020	0	E-0
9018120000	Ultrasonic scanning apparatus	8	E-5
901813	Magnetic resonance imaging apparatus
9018130000	Magnetic resonance imaging apparatus	8	E-8
901814	Scintigraphic apparatus
9018140000	Scintigraphic apparatus	8	E-0
901819 9018191000	Other Electro-encephalographs Audiometers and similar apparatus	8 8	E-0 E-0
9018192000	Electro-tonographs	8	E-0
9018194000	system

Page 234 in PDF

9018197000	Patient monitoring	8	E-5
9018198000	Other	8	E-5
9018199000	Parts and accessories	8	E-5
901820	2. Ultra-violet or infra-red ray apparatus
9018201000	Ultra-violet or infra-red ray apparatus	8	E-5
9018209000	Parts and accessories	8	E-0
901831	Syringes,with or without needles
9018310000	Syringes,with or without needles	8	E-5
901832	Tubular metal needles and needles for sutures
9018321000	Needles for injections	8	E-0
9018322000	Needles for sutures	8	E-0
9018329000		8	E-8
901839	Other
9018391000	Other Blood transfusion set or intravenous set	8	E-8
9018392000	Catheters	8	E-8
9018398000	Other	8	E-8
9018399000	Parts and accessories	8	E-8
901841	Dental drill engines, whether or not combined on a single
9018411000	base with other dental equipment Dental drill engines	8	E-0
9018419000	Parts and accessories	8	E-0
HS code (2002)	Description	Base Rate	Staging Category
901849	Other
9018491000	Dental	8	E-0
9018492000	burs Dental units	8	E-0
9018493000	Scalers for treating tartar	8	E-5
9018498000	Other	8	E-5
9018499000	Parts and	8
901850	5. Other ophthalmic instruments and appliances
9018501000	Ophthalmic instruments and appliances	8	E-0
9018509000	Parts and accessories	8	E-5
901890	6. Other instruments and appliances
9018901000	A. Pregnancy diagnostic apparatus	8	E-0
9018909010	Other ordinary surgical instruments and appliances	8	E-8
9018909020	Gynaecological or obstetrical instruments	8	E-0

9018197000	Patient monitoring	8	E-5
9018909030	Endoscopes(gastrescopes,peritoneoscopes,cystoscopes and the like)	8
9018909040	Artificial kidney apparatus	8	E-8
9018909050	Dialyzers for artificial kidney apparatus	8	E-0
9018909060	Veterinary instrument and appliances	8	E-8
9018909080	Other	8	E-8
9018909090	Parts and accessories	8	E-5
901910	Mechano-therapy appliances; massage apparatus;
9019101000	Mechano-therapy appliances	0	E-0
9019102000	Massage apparatus	0	E-0
9019103000	Psychological aptitude-testing apparatus	0	E-0
9019109000	Parts and accessories	0	E-0
901920	Ozone therapy,oxygen therapy,aerosol therapy,artificial respiration apparatus
9019201000	respiration or other therapeutic Ozone therapy apparatus	0	E-0
9019202000	Oxygen therapy apparatus	0	E-0
9019203000	Aerosol therapy apparatus	0	E-0
9019204000	Artificial respiration apparatus	0	E-0
9019208000	Other	0	E-0
9019209000	Parts and accessories	0	E-0
902000	Other breathing appliances and gas masks,excluding protective masks having neither mechanical parts nor
9020001000	replaceable filters. Gas masks	8	E-0
9020008000	Other breathing appliances	8	E-0
9020009000	Parts and accessories	8	E-0
902110	Orthopaedic or fracture appliances
9021100000	Orthopaedic or fracture appliances	0	E-0
902121	Artificial teeth
9021210000	Artificial teeth	0	E-0
902129	Other
9021290000	Other	0	E-0
902131	Artificial joints
9021310000	Artificial joints	0	E-0
902139	Other
9021390000	Other Hearing aids,excluding parts and accessories	0 0

9018197000	Patient monitoring	8	E-5
9021400000 902150	and accessories Pacemakers for stimulating heart muscles,excluding parts and
902140
9021500000	Pacemakers for stimulating heart muscles,excluding parts accessories	0	E-0
902190 9021901000 9021908000	Other Screws,staples,pins or the like which are insterted inside the human body Other	0 0	E-0 E-0
9021909000	Parts and accessories		E-0
902212 9022120000	Computed tomography apparatus Computed tomography apparatus	8	E-8
HS code (2002)	Description	Base Rate	Staging Category
902213	Other, for dental uses
9022130000	Other, for dental uses	8	E-8
902214	Other, for medical,surgical or veterinary uses
9022141020	Angiography units	8	E-5
9022141030	Bone densimeter

Page 235 in PDF

8	E-0
9022141090	Other	8	E-5
9022142000	For verterinary use	8	E-0
902219	For other uses
9022191000	For physical or chemical testing	8	E-0
9022192000	For industrial use	8	E-0
9022199000	Other	8	E-0
902221	For medical,surgical,dental or veterinary uses
9022211010	Gamma cameras	8	E-0
9022211020	Linear accelerators	8
9022211030	Cobalt 60 therapy units	8	E-0
9022211090	Other	8	E-0
9022212000	For verterinary use	8	E-0
902229	For other uses
9022291000	For physical or chemical testing	8	E-0
9022292000	For industrial use	8	E-0
9022299000	Other	8	E-0
902230	X-ray tubes
9022300000	X-ray tubes	8	E-8
902290	Other,including parts and accessories
9022901010	X-ray generators	8	E-0
9022901020	X-ray screens	8	E-8
9022901030	X-ray high tension generators	8	E-5
9022901090	Other	8	E-8
9022909000	Parts and accessoreis	8	E-8
902300	demonstrational purposes(for example,in education or exhibitions),unsuitable for other uses.
9023001000	Models of human or animal anatomies	8	E-0
9023009000	Other	8	E-5
902410	Machines and appliances for testing metals
9024101000	Hardness testing machines	8	E-0
9024102000	Tensile testing machines	8	E-5
9024103000	Compression testing machines	8	E-0
9024104000	Fatigue testing machines	8	E-0
9024105000	Universal type testing machines	8	E-0
9024109000	Other	8
902480	Other machines and appliances
9024801010	Testing machines to detect changes in the dimensions of textile	8	E-0
9024801020	Abrasion testing machines	8	E-0

8	E-0
9022141090	Other	8	E-5
9024801090	Other	8	E-0
9024809010	Elasticity meters	8	E-0
9024809020	Plastimeters	8	E-0
9024809090	Other	8	E-5
902490	Parts and accessories
9024901000	Sensor(devices sensing a specific quantity of change,whether or not combined with equipment which convert measured signal into electrical signal)	8	E-0
9024909000	Other	8	E-5
902511	Liquid-filled,for direct reading
9025111000	Clinical or veterinary thermometers	0	E-0
9025119000		8	E-0
902519	Other Other
9025191000	Thermometers	8	E-5
9025192010	Optical pyrometers	8	E-0
9025192090		8
902580 9025801000	Other instruments
9025802010	Hydrometers and similar floating instruments Mercury barometer	8 8	E-0 E-5
HS code (2002)	Description	Base Rate	Staging Category
9025802090	Other	8	E-0
9025803010	Psychrometers	8	E-0
9025803020		8	E-0
9025803090	Other	8	E-0
9025809000	Other	8	E-5
902590	Parts and accessories
9025901100	Temperature sensor	8	E-8
9025901200	Humidity sensor	8	E-5
9025901900	Other sensor	8	E-0
9025909000	Other	8	E-8
902610	For measuring or checking the flow or level of liquids	0
9026101000	Flow meters gauges		E-0
9026102000	Level	0	E-0
9026109000	Other	0	E-0
902620	For measuring or checking pressure

Page 236 in PDF

9026201110	Liquid type	0	E-0
9026201120	Metallic type	0	E-0
9026201190	Other	0	E-0
9026201900	Other	0	E-0
9026209000	Other	0	E-0
902680	Other instruments or apparatus
9026801000	Heat meters	0	E-0
9026802000	Anemometers	0	E-0
9026809000	Other	0	E-0
902690	Parts and accessories
9026901100	Level sensor	0	E-0
9026901200	Flow mass or speed sensor	0	E-0
9026901300	Pressure sensor	0	E-0
9026901400	Thermal sensor,other than temperature sensor and calorie	0	E-0
9026901900	sensor Other sensor	0	E-0
9026909000	Other	0	E-0
902710	Gas or smoke analysis apparatus
9027100000	Gas or smoke analysis apparatus	8	E-5
902720	Chromatographs and electrophoresis instruments
9027200000	Chromatographs and electrophoresis instruments	0	E-0
902730	Spectrometers spectrophotometers and spectrographs using optical radiations(UV,visible,IR)
9027301000	Spectrometers	0	E-0
9027302000	Spectrophotometers	0	E-0
9027303000	Spectrograph	0	E-0
902740	Exposure meters
9027400000	Exposure meters	8	E-0
902750	Other instruments and apparatus using optical
9027501000	radiations(UV,visible,IR) Polarimeters	0	E-0
9027502000	Refractometers	0	E-0
9027503000	Colorimeters	0	E-0
9027504000	Luxmeters	0	E-0
9027509000	Other	0	E-0
902780	Other instruments and apparatus
9027801000	For physical or chemical analysis	0	E-0
9027802010	P.H meters	0	E-0
9027802020	Calori meters	0	E-0
9027802030	Visco meters	0	E-0

9026201110	Liquid type	0	E-0
9027802040	Expansion meters	0	E-0
9027802090	Other	0	E-0
902790	Microtomes;parts and accessories
9027901000	Microtomes	8	E-0
9027909110	Gas sensor	8	E-0
9027909121
9027909122 9027909130	Of smoke Calorie sensor	8 0	E-0
9027909190	Other sensor	0	E-0 E-0
HS code (2002)	Description	Base Rate	Staging Category
9027909910	For the purpose of semiconductor manufacturing	0	E-0
9027909991	For gas or smoke analysis apparatus and microtomes	8	E-8
9027909999		0	E-0
902810 9028101010	Gas meters Of digital type	8	E-0
9028101090	Other		E-5
9028102000		8
902820	Calibrating meters	8	E-0
9028201010	Of digital type	8	E-0
9028201090	Other	8	E-8
9028202000	Calibrating meters	8	E-0
902830	Electricity meters
9028301010	Not less than 50A	8	E-8
9028301020	Less than 50A	8	E-8
9028302000	Calibrating meters	8	E-0
902890	Parts and accessories
9028900000	Parts and accessories	8	E-0
902910	Revolution counters,production counters,taximeters,mileometers pedometers and the like
9029101000	Revolution counters	8	E-0
9029102000	Production counters	8	E-0
9029103000	Taximeters	8	E-0
9029104000	Mileometers	8	E-5
9029105000	Counters for indicating the working hours of machines	8	E-0
9029109000	Other	8
902920	indicators and		E-8
9029201010	Speed tachometers; stroboscopes Chronometric system	8	E-0
9029201090	Other	8	E-0
9029202000	Stroboscopes	8	E-0

9026201110	Liquid type	0	E-0
902990	Parts and accessories
9029901100	Speed sensor	8	E-5
9029901200	Rotation sensor	8	E-0
9029901900	Other sensor	8	E-0
9029909000	Other	8	E-8
903010	Instruments and apparatus for measuring or detecting ionising radiations
9030100000	Instruments and apparatus for measuring or detecting ionising radiations	0	E-0
903020	Cathode-ray oscilloscopes and cathode-ray oscillographs
9030201000	Cathode-ray oscilloscopes	8	E-5
9030202000	Cathode-ray oscillographs	8	E-0
903031	Multimeters
903039	Other

Page 237 in PDF

9030310000		8
9030391000 9030392000	Volt meters Am meters	8 8	E-0 E-0
9030393000	Circuit testers	8	E-0
9030394000	Registance meters	8	E-0
9030395000	Galvanometer	8	E-0
9030396000	Frequency measuring apparatus	8	E-0
9030399000	Other Other instruments and apparatus specially	8	E-5
903040	designed for telecommunications(for example,crosstalk meters,gain measuring instruments,distortion factor
9030401000	meters,psophometers) Crosstalk meter	0	E-0
9030402000	Gain measuring instruments	0	E-0
9030403000	Distortion factor meters	0	E-0
9030404000	Psophometers	0	E-0
9030409000	Other	0	E-0
903082	For measuring or checking semiconductor wafers or devices
9030820000	For measuring or checking semiconductor wafers or devices	0	E-0
903083	Other, with a recording device Other, with a recording device	8	E-8
9030830000
HS code (2002)	Description	Base Rate	Staging Category
903089	Other
9030890000	Other	8	E-5
903090	Parts and accessories
9030901100	Electromagnetic sensor	8	E-0
9030901200	Radiation ray sensor	8	E-0
9030901900	Other sensor	8	E-0
9030909010			E-0
9030909090	Other	8	E-5
903110 9031100000	1. Machines for balancing mechanical parts 1. Machines for balancing mechanical parts	8	E-5
903120	2. Test benches
9031200000	2. Test benches	8	E-5
903130	3. Profile projectors
9031301000	For the purpose of semiconductor manufacturing	0	E-0
9031309000 903141	for inspecting photomasks or reticles used in manufacturing
9031419000	semiconductor devices Focimeters Other	0 0	E-0
9031411000			E-0

9030310000		8
903149 9031491000	Other Optical surface testers	8	E-0
9031492000	Optical goniometers or angle gauges	8	E-0
9031493000	Focimeters	8	E-0
9031499010	semiconductor wafers
9031499090	Other	8	E-5
903180	5. Other instruments,appliances and machines
9031801000	A. Ultrasonic fish finders	8	E-0
9031802000	Load-cells	8	E-5
9031809010	Equipment for testing the characteristics of internal combustion engines	8	E-0
9031809020	Gear testing machines	8	E-0
9031809030	Planimeters	8	E-0
9031809040	Spherometers	8
9031809050	Apparatus for checking textile materials	8	E-0
9031809060	Ultra-sonic thickness measuring instruments	8	E-0 E-8
9031809070	Instruments for detecting faults cracks or other defects	8	E-0
9031809080	Dynamometers	8
9031809091	For the purpose of semiconductor manufacturing	0	E-0
9031809099	Other
903190	6. Parts and accessories
9031901111	Of subheadings 9031.41, 9031.49.9010	0	E-0
9031901119	Of other	0	E-0
9031901190	Other	8	E-0
9031901291	Of subheadings 9031.41, 9031.49.9010	0	E-0
9031901292	Of other semiconductor manufacturing	0	E-0
9031901299	Other	8	E-0
9031901911	Of subheadings 9031.41, 9031.49.9010	0	E-0
9031901919	Of other	0	E-0
9031901990	Other	8	E-5
9031909011	Of subheadings 9031.41, 9031.49.9010	0	E-0
9031909019	Of other	0	E-0
9031909090	Other	8	E-5
903210	1. Thermostats
9032101010	(1) For refrigerators	8	E-0

9030310000		8
9032101020	(2) For aircraft	5	E-0
9032101090	(3) Other	8	E-5
9032102000	B. Of fixed type	8	E-0
903220	2. Manostats
9032200000	2. Manostats	8	E-0
903281	A. Hydraulic or pneumatic
HS code (2002)	Description	Base Rate	Staging Category
9032811010	(A) For aircraft	5	E-0
9032811090	(B) Other	8	E-0
9032812010	For aircraft	5	E-0
9032812091	semiconductor devices	3	E-0
9032812099	2) Other	8	E-0
9032819010	(A) For aircraft	5	E-0
9032819090	(B) Other	8	E-0
903289	B. Other
9032891010	(A) For aircraft

Page 238 in PDF

5	E-0
9032891090	(B) Other	8	E-0
9032892010	(A) For aircraft	5	E-0
9032892090	(B) Other	8	E-0
9032893010	(A) For	5
9032893090	(B) Other	8	E-0
9032899010	(A) For aircraft	5	E-0
9032899090	(B) Other	8	E-5
903290	4. Parts and accessories
9032901000	A. For aircraft	5	E-8
9032909000	B. Other
903300	in this ch) for machines,appliances,instruments or apparatus of ch 90.
9033000000	Parts and accessories(not specified or included elsewhere in this Chapter) for machines,appliances,instruments or apparatus of Chapter 90.	8	E-5
910111	With mechanical display only With mechanical display only
9101110000		8	E-0
910112	With opto-electronic display only
9101120000	With opto-electronic display only	8	E-0
910119
9101190000	Other Other	8	E-5
910121	With automatic winding
9101210000	With automatic winding	8	E-0
910129	Other
9101290000	Other		E-0
910191	Electrically operated operated
9101910000		8
910199	Other	8	E-0
910211	A. With mechanical display only
9101990000	Other	8	E-0
9102111000	(1) For the blind (2) With dials bands or similar of precious metal or of metal clad	8 8	E-0 E-0
9102112000	with precious metal
9102119010	Battery or accumulator operated	8	E-0
9102119090	Other	8	E-0
910212	B. With opto-electronic display only
9102121000	Battery or accumulator operated	8	E-0
9102129010	For the blind	8	E-0
9102129020	With dials bands or similar of precious metal or of metal clad with precious metal	8	E-0

5	E-0
9032891090	(B) Other	8	E-0
9102129090	Other	8	E-0
910219	C. Other
9102191000	Battery or accumulator operated	8	E-0
9102199010	For the blind	8	E-0
9102199020	With dials bands or similar of precious metal or of metal clad with precious metal	8	E-0
9102199090	Other	8	E-0
910221 9102211000	winding (1) For the blind (2) With dials bands or similar of precious metal or of metal	8
9102212000	clad	8	E-0
9102219000 910229	(3) Other B. Other	8	E-0
HS code (2002)	Description	Base Rate	Staging Category
9102291000	(1) For the blind	8	E-0
9102292000	(2) With dials bands or similar of precious metal or of metal clad with precious metal.	8	E-0
9102299000	(3) Other	8	E-0
910291	A. Electrically operated
9102911000	(1) Stop-watches	8	E-0
9102912000	(2) For the blind	8	E-0
9102919010	Battery or accumulator powered	8	E-0
9102919090
910299	B. Other
9102991000	(1) Stop-watches	8	E-0
9102992000	(2) For the blind	8	E-0
9102999000	(3) Other	8	E-0
910310	Electrically operated
9103101000	Travel clocks	8	E-0
9103109000	Other	8	E-0
910390	Other
9103901000	Travel clocks	8	E-0
9103909000	Other	8	E-5
910400	Instrument panel clocks and clocks of a similar type for vehicles,aircraft,spacecraft or vessels.
9104001000	For vehicles	8	E-0
9104002000 9104004000	For aircraft For vessels	8 8	E-0
9104009000	Other	8	E-0
910511	Electrically operated
9105110000	Electrically operated	8	E-5
910519	Other

5	E-0
9032891090	(B) Other	8	E-0
9105190000	Other

Page 239 in PDF

8	E-5
910521	Electrically operated
9105210000	Electrically operated	8	E-0
910529	Other
9105290000	Other
910591	Electrically operated
9105910000	Electrically operated	8	E-5
910599	Other
9105990000	Other	8	E-5
910610	Time-registers; time-recorders
9106100000	Time-registers; time-recorders	8	E-0
910620	Parking meters
9106200000	Parking meters	8	E-0
910690	Other
9106901000	Watchmen's telltales	8	E-0
9106902000	Timers	8	E-0
9106909000	Other	8	E-0
910700	Time swiTVhes with clock or waTVh movement or with synchronous motor.
9107001000	With synchronous motor	8	E-0
9107009000	Other	8	E-0
910811	mechanical display can be incorporated	5	E-0
910812	With opto-electronic display only
9108110000	With mechanical display only or with a device to which a mechanical display can be incorporated
9108120000	With opto-electronic display only	5	E-0
910819	Other
9108190000	Other With automatic winding	5	E-0
910820
9108200000	With automatic winding
910890	Other
9108900000 910911
9109110000	Of alarm clocks	5	E-5
HS code (2002)	Description	Base Rate	Staging Category
910919	Other
9109190000	Other	8	E-5
910990	Other
9109900000	Other	8	E-0
911011	Complete movements,unassembled or partly
9110111000	assembled(movement sets) Battery or accumulator powered	8	E-0
9110112000	With automatic winding	8	E-0
9110119000	Other	8	E-0

8	E-5
910521	Electrically operated
911012	Incomplete movements,assembled.
9110121000	Battery or accumulator powered.	8	E-0
9110122000	With automatic winding	8	E-0
9110129000		8
911019	Rough movements
9110191000	Battery or accumulator powered	8	E-0
9110192000	With automatic winding	8	E-0
9110199000	Other	8	E-0
911090	Other
9110901000	Battery or accumulator powered	8	E-5
9110909000	Other	8	E-0
911110	1. Cases of precious metal or of metal clad with precious metal
9111100000	1. Cases of precious metal or of metal clad with precious metal	8	E-0
911120 9111200000	2. Cases of base metal,whether or not gold-or silver-plated 2. Cases of base metal,whether or not gold-or silver-plated	8	E-0
911180	3. Other cases cases
9111800000	3. Other	8	E-0
911190	4. Parts
9111901000	A. Of precious metal or metal clad with precious metal	8	E-0
9111909000	B. Other	8	E-0
911220	Cases
9112200000	Cases	8	E-0
911290	Parts
9112900000	Parts	8	E-0
911310	1. Of precious metal or of metal clad with precious metal 1. Of precious metal or of metal clad with precious metal	8	E-0
911320	2. Of base metal,whether or not gold-or silver-plated	8
9113100000	2. Of base metal,whether or not gold-or silver-plated
9113200000 911390	3. Other plastics		E-0
9113901000	Of	8	E-0
9113902000	Of leather or composition leather	8	E-0
9113909000	Other	8	E-0
911410	Springs,including hair-springs
9114100000	Springs,including hair-springs	8	E-0
911420	Jewels
9114200000	Jewels	8	E-5
911430	Dials

8	E-5
910521	Electrically operated
9114300000	Dials	8	E-5
911440	Plates and bridges
9114400000	Plates and bridges	8	E-0
911490	Other

Page 240 in PDF

9114900000	Other	8	E-0
920110	Upright pianos Other
9201101000	automatic	8
9201109000
920120 9201200000	Grand pianos Grand pianos	8	E-0
9201901000 9201909000	Harpsichords Other	8 8	E-0 E-0
920210	Played with a bow
9202101000	Violins	8	E-0
HS code (2002)	Description	Base Rate	Staging Category
9202109000	Other	8	E-0
920290	Other
9202901000	Guitars	8	E-0
9202902000	Harps	8	E-0
9202903000	Mandolines	8	E-0
9202904000	Banjo	8	E-0
9202909000	Other	8	E-5
920300	Keyboard pipe organs; harmoniums and similar keyboard instrument with free metal reeds.
9203001000	Pipe organs	8	E-0
9203002000	Reed organs	8	E-0
9203009000	Other	8	E-0
920410	Accordions and similar instruments.
9204101000	Accordions	8	E-0
9204102000	Melodicas	8	E-0
9204109000	Other	8	E-0
920420	Mouth organs
9204200000	Mouth organs	8	E-0
920510
9205101000	Trumpets	8	E-5
9207903000	Trombones	8	E-0
9205102000 9205109000	Other	8	E-5
920590	Other
9205901010	Flutes	8	E-5
9205901020	Clarinets	8	E-0
9205901030	Saxophones	8	E-5
9205901040	Recoder	8	E-0
9205901090	Other	8	E-0
9205909000	Other	8	E-8
920600	Percussion musical instruments(for
9206001000	example,drums,xylophones,cymbals,castanets,maracas). Drums	8	E-5

9114900000	Other	8	E-0
9206002000	Xylophones	8	E-0
9206003000	Cymbals	8	E-8
9206004000	Castanets	8	E-5
9206005000	Maracas	8	E-0
9206006000	Tambourine	8	E-0
9206009000	Other	8	E-8
920710	Keyboard instruments,other than accordions
9207101000	Organs(including synthesizers)	8	E-0
9207103000	Pianos	8	E-0
9207109000	Other	8	E-0
920790	Other
9207901000	Guitars	8	E-0
9207902000	Accordions	8	E-0
9207909000	Other
920810	Musical boxes
9208100000 Other	Musical boxes	8 8	E-0 E-0
920890 9208901000 Fair ground	organs Mechanical street organs	8	E-0
9208902000 9208903000	Mechanical singing birds	8	E-0
9208904000	Musical saws	8	E-0
9208909000
920910	Metronomes,tuning forks and piTVh pipes
9209100000	Metronomes,tuning forks and pitch pipes	8	E-0
920920	Mechanisms for musical boxes
9209200000	Mechanisms for musical boxes	8	E-0
920930	Musical instrument strings wire
9209301000	Of metal	8	E-0
9209309000 Other	Parts and accessories	8	E-5
920991	for pianos
HS code (2002)	Description	Base Rate	Staging Category
9209910000	Parts and accessories for pianos	8	E-0
920992	Parts and accessories for the musical instruments of heading 92.02
9209920000	Parts and accessories for the musical instruments of heading 92.02	8	E-5
920993	Parts and accessories for the musical instruments of heading 92.03
9209930000	Parts and accessories for the musical instruments of heading 92.03	8	E-0

9114900000	Other	8	E-0
920994	Parts and accessories for the musical instruments of heading 92.07
9209940000	Parts and accessories for the musical instruments of heading 92.07
920999		8	E-5
9209991000	For musical movements	8	E-0
9209999000	Other	8	E-5
930111	Self-propelled
9301110000	Self-propelled	0	E-0
930119	Other

Page 241 in PDF

9301190000	Other	0	E-0
930120	Rocket launchers; flame-throwers; grenade launchers;
9301200000	torpedo tubes and similar projectors Rocket launchers; flame-throwers; grenade launchers; torpedo tubes and similar projectors	0	E-0
930190	Other
9301900000	Other pistols,other than those of heading 93.03 or	0	E-0
930200	Revolvers and 93.04.	0
9302009000		0
9302001000	1. For military use		E-0
9303100000 930320	2. Other 2. Other sporting,hunting or target-shooting	8	E-0 E-0
930310	1. Muzzle-loading firearms
9303209000	B. Other	8	E-0
930330 9303301000	3. Other sporting,hunting or target-shooting rifles
9303201000	A. For hunting	8	E-0
9303900000	Air guns
9303309000 930390	B. other 4. Other 4. Other	8 8 8	E-0 E-0
930400	Other arms(for example,spring,air or gas guns and pistols,truncheons),excluding those of heading 93.07.
9304009000	Other
930510	1. Of revolvers or pistols
9304001000		8	E-0
9305101000	A. Of articles of heading 93.02	0	E-0
930529	B. Other
930521 9305210000	A. Shotgun barrels		E-0
9305290000 930591	B. Other	8	E-0
930599 9305990000	B. Other B. Other	8
9305910000	A. Of military weapons of heading 93.01 A. Of military weapons of heading 93.01	0	E-0
9306100000	1. Cartridges for riveting or similar tools or for captive-bolt humane killers and parts thereof
930621	A. Cartridges A. Cartridges		E-0
9306210000			E-0
930629 9306290000	B. Other B. Other	0	E-0
HS code (2002)	Description	Base Rate	Staging Category
930630	Other cartridges and parts thereof

9301190000	Other	0	E-0
9306300000	3. 3. Other cartridges and parts thereof	0	E-0
930690	4. Other
9306900000	4. Other	0	E-0
930700	Swords,cutlasses,bayonets,lances and similar arms and parts thereof and scabbards and sheaths therefor.
9307000000	Swords,cutlasses,bayonets,lances and similar arms and parts thereof and scabbards and sheaths therefor.	0	E-0
940110	Seats of a kind used for aircraft
9401100000	Seats of a kind used for aircraft	0	E-0
940120	Seats of a kind used for motor vehicles
9401200000	Seats of a kind used for motor vehicles	0	E-5
940130 9401302000 9401303000	Of cane Of covered with leather	0	E-0 E-0
9401309000	Other	0	E-0
940140	Seats other than garden seats or camping
9401401000	equipment,convertible into beds Of cane	0	E-0
9401402000	Of covered with leather	0	E-0
9401409000	Other	0	E-0
940150	Seats of cane,osier,bamboo or similar materials
9401501000	Of cane	0	E-0
9401509000	Other	0	E-0
940161	Upholstered
9401611000	Of covered with leather	0	E-0
9401619000	Other	0	E-0
940169	Other
9401691000			E-0
9401699000	Other	0	E-0
940171	Upholstered
9401711000	Other
9401719000 940179	Other
9401791000	Covered with leather	0	E-0
9401799000 9401801000 9401809000	Other Of stone Other	0 0	E-0
940180	Other
940190	Parts
9401901000	Of wooden	8	E-5
9401902000	Of metal	8	E-0
9401909000	Other	8	E-0

9301190000	Other	0	E-0
940210	Dentists',barbers' or similar chairs and parts thereof
9402101010	Dentists' chairs	0	E-0
9402101020	Optical chairs	0	E-0
9402101090	Other	0	E-0
9402109010	Barbers or beauty shop's chairs	0	E-0
9402109090	Other	0	E-0
940290	Other
9402901000	Operating tables	0	E-0
9402902000	Gynecologic tables	0	E-0
9402903000	Delivery tables	0	E-0
9402908000	Other	0	E-0
9402909000		0	E-0
940310	Parts Metal furniture of a kind used in offices
9403100000	Metal furniture of a kind used in offices	0	E-0
940320	Other metal furniture
9403201000	Beds	0	E-0
9403209000	Other	0	E-0
940330	Wooden furniture of a kind used in offices
9403301000	Desks	0	E-0
9403309000	Other	0	E-0
HS code (2002)	Description	Base Rate	Staging Category
940340	Wooden furniture of a kind used in the kiTVhen
9403401000	Dinner tables	8	E-5
9403409000	Other	8	E-5
940350	Wooden furniture of a kind used in the bedroom
9403501000	Beds	0	E-0
9403509000	Other	0	E-0
940360	Other wooden furniture
9403601010	Stationery chests	0	E-0
9403601020	Dressing tables	0	E-0
9403601030	Dressers(wardrobes)	0	E-0
9403601090	Other	0	E-0
9403609010	chests	0	E-0
9403609020	Dressing tables	0	E-0
9403609030	Dressers(wardrobes)	0	E-0
9403609090	Other	0	E-0
940370	Furniture of plastics
9403700000	Furniture of plastics	0	E-0
940380	Furniture of other materials, including cane,osier,bamboo or similar materials
9403800000	Furniture of other materials, including cane,osier,bamboo or similar materials	0	E-0

Page 242 in PDF

chairs	0	E-0
9402101090	Other	0	E-0
940390	Parts
940410	Mattress supports
9403900000	Parts	8	E-5
9404100000	Mattress supports	8	E-8
940421 9404210000	Of cellular rubber or plastics,whether or not covered Of cellular rubber or plastics,whether or not covered
940429	Of other materials	8	E-8
9404290000	Of other materials	8	E-5
9404300000	Sleeping bags	8	E-0
940430
940490		8	E-5
9404900000
940510	Chandeliers and other electric ceiling or wall lighting fittings,excluding those of a kind used for lighting public open spaces or thoroughfares Of filament lamps
9405101000		8	E-0
9405102000	Of fluorescent lamps	8	E-0
9405109000	Other	8	E-5
940520	Electric table,desk,bedside or floor-standing lamps
9405201000	Of filament lamps	8	E-0
9405202000	Of fluorescent lamps	8	E-0
9405209000	Other	8	E-5
940530	Lighting sets of a kind used for Christmas trees
9405301000	Of filament lamps	8 8	E-0 E-8
9405309000	Other Othr electric lamps and lighting fitting	8 8	E-0 E-8
940540 9405401000 9405402000	Of anti-explosive type Of flood type
9405403000	Of street type	8	E-0
9405409000	Other	8	E-0
940550	Non-electrical lamps and lighting fittings
9405500000	Non-electrical lamps and lighting fittings	8	E-5
940560	Illuminated signs,illuminated name-plates and the like
9405601000	Of neon tubes

Page 243 in PDF

8	E-0
9405602000	Of filament lamps	8	E-0
9405603000	Of fluorescent lamps	8	E-0
9405609000	Other	8	E-5
940591	Of glass
9405911000	Of chandeliers	8	E-5
9405919000	Other	8	E-5
940592 9405921000	Of plastics Of chandeliers	8	E-5
HS code (2002)	Description	Base Rate	Staging Category
9405929000	Other	8	E-0
940599	Other
9405991000	Of chandeliers	8	E-5
9405999000	Other	8	E-5
940600	Prefabricated buildings.
9406001000	Of wood	8	EXC
9406009010	Of plastic	8	E-0
9406009020	Of iron or steel	8	E-0
9406009030	Of aluminium	8	E-0
9406009090
950100	example,tricycles,scooters,pedal cars); dolls' carriages.
9501001000	Children's tricycles	0	E-0
9501002000	Scooters	0	E-0
9501003000	Pedal cars	0	E-0
9501004000	Dolls' carriages	0	E-0
9501005000	Baby's step training	0	E-0
9501008000	Other
9501009000	Part's and accessories	0	E-0
950210	Dolls,whether or not dressed
9502101000	Of textiles	8	E-8
9502102000	Of rubbers	0	E-0
9502103000	Of plastics	8	E-8
9502104000	Of ceramics	0	E-0
9502105000	Of glasses	0	E-0
9502106000	Of wood	0	E-0
9502109000	Other	8	E-5
950291	Garments and accessories therefor,footwear and headgear and headgear
9502910000	Garments and accessories therefor,footwear	8	E-0
950310	Electric trains,including tracks,signals and		E-0
9502990000	Other	0

8	E-0
9405602000	Of filament lamps	8	E-0
9503101000	Electric trains	0	E-0
9503109000	Accessories	0	E-0
950320	Reduced-size ("scale") model assembly kits,whether or not working models,excluding those of subheading 9503.10
9503200000	Reduced-size ("scale") model assembly kits,whether or not working models,excluding those of subheading 9503.10	0	E-0
950330	Other construction sets and constructional toys
9503300000	Other construction sets and constructional toys	0	E-0
950341	Stuffed
9503411000	Of textile materials	8	E-8
9503419000	Other	8	E-5
950349	Other
9503491000	Of textile material	8	E-8
9503492000	Of rubbers	0	E-0
9503493000	Of	8	E-0
9503494000	Of metal	8	E-0
9503495000	Of ceramics	0	E-0
9503496000 9503497000	Of wood	0	E-0
9503499000
950350	Other	8	E-8
9503500000 950360	Toy musical instruments and apparatus	8	E-0
9503600000	Puzzles Puzzles	0 8	E-0
950370 9503700000	Other toys,put up in sets or outfits Other toys,put up in sets or outfits		E-8
950380	Other toys and models,incorporating a motor
9503800000 950390	Other toys and models,incorporating a motor Other	8	E-0
9503901010	Balloons, toy balls, kites and the like	8	E-5
HS code (2002)	Description	Base Rate	Staging Category
9503901090	Other	8	E-8
9503909000	Parts and accessories (excluding those of subheading	0	E-0
9504100000	Video games of a kind used with a television receiver.	0	E-0
950420	Articles and accessories for billiards
9504201000	Billiard tables	0	E-0
9504202000	Billiard balls		E-0
9504209000	Other	0	E-0

8	E-0
9405602000	Of filament lamps	8	E-0
950430	Other games, operated by coins, banknotes (paper currency), discs or other similar articles, other than bowling alley equipment

Page 244 in PDF

9504300000	Other games, operated by coins, banknotes (paper currency), discs or other similar articles, other than bowling alley equipment	0	E-0
950440	Playing cards
9504400000	Playing cards	0	E-0
950490	Other
9504901010	Pin tables		E-0
9504901020	Pin seters	0	E-0
9504901030	Bowling balls	0	E-0
9504901040	Lane	0	E-0
9504901050	Bowling pins	0	E-0
9504901090	Other	0	E-0
9504902000	Electronic games	0	E-0
9504903000	Other articles and equipment	0	E-0
9504909010	Of video games	0	E-0
9504909020	Of electronic games	0	E-0
9504909090	Other	0	E-0
950510	Articles for Christmas festivities
9505100000	Articles for Christmas festivities	8	E-5
950590	Other
9505900000 950611	Other Skis	8	E-5
9506110000	Ski-fastenings (ski-bindings)		E-0
950612
9506120000	Ski-fastenings (ski-bindings)	8	E-0
9506190000	Other	8	E-0
950621
9506210000	Sailboards	8	E-0
950629	Other
9506290000	Other	8	E-0
950631	Clubs,complete
9506310000	Clubs,complete	8	E-0
950632 9506320000	Balls	8	E-5
950639	Balls Other
9506391000	clubs	8
9506399000	Other	8	E-0
950640	Articles and equipment for table-tennis
9506401000	Table-tennis tables	8	E-0
9506402000	Table-tennis rackets	8	E-0
9506403000	Table-tennis balls	8
9506409000	Other	8	E-0 E-0
950651	Lawn-tennis rackets,whether or not

9504300000	Other games, operated by coins, banknotes (paper currency), discs or other similar articles, other than bowling alley equipment	0	E-0
9506510000	strung Lawn-tennis rackets,whether or not strung	8	E-0
950659	Other
9506591000	Badminton rackets	8	E-0
9506599000	Other	8	E-0
950661	Lawn-tennis balls
9506610000 950662	Lawn-tennis balls Inflatable	8	E-0
9506621000	Soccer balls	8	E-5
HS code (2002)	Description	Base Rate	Staging Category
9506622000	Basket balls	8	E-0
9506623000	Volley balls	8	E-0
9506624000	Hand balls		E-0
9506625000 9506629000		8	E-5
950669	Other	8	E-8
9506691000	Badminton shuttlecock	8	E-0
9506692000	Baseballs	8	E-0
9506699000	Other	8	E-0
950670	Ice skates and roller skates,including skating boots with skates attached
9506700000	Ice skates and roller skates,including skating boots with skates attached	8	E-0
950691	Articles and equipment for general physical

Page 245 in PDF

9506910000	Articles and equipment for general physical exercise,gymnastics athletics	8	E-5
950699	or Other
9506990000	Other	8	E-5
950710	Fishing rods
9507101000	Of glass fibre	8	E-0
9507102000	Of carbon	8	E-0
9507109000	Other	8	E-0
950720	Fish-hooks,whether or not snelled
9507200000	Fish-hooks,whether or not snelled	8	E-0
950730	Fishing reels
9507300000	Fishing reels	8	E-0
950790	Other
9507901000	Fish landing nets and other fishing tackles	8	E-0
9507909000	Other	8	E-5
950810	Travelling circuses and travelling menageries
9508100000	Travelling circuses and travelling menageries	8	E-0
950890	Other
9508900000 960110	Other	8	E-8
9601100000	Worked ivory and articles of ivory	8	E-0
960190 9601901000	Other Of shells	8	E-5
9601902000		8	E-5
9601903000	Of bone	8	E-0
9601904000	Of coral	8	E-5
9601909000	Worked vegetable or mineral carving material and articles of
960200	these materials; moulded or carved articles of wax,of stearin,of natural gums or natural resins or of modelling pastes,and other moulded or carved articles,not elsewhere specified or included; worked,unhardened gelatin (except gelatin of heading 35.03) and articles of unhardened gelatin.
9602001000	Gelatin capsules	8	E-0
9602009010	Worked vegetable carving material (for example,corozo) and	8	E-0
9602009020	Worked jet (and mineral substitutes for jet),amber,meerschaum agglomerated amber and agglomerated meerschaum,and articles of those substances	8	E-0
9602009090	Other	8	E-5
960310	Brooms and brushes,consisting of twigs or other vegetable materials bound together,with or without handles

9506910000	Articles and equipment for general physical exercise,gymnastics athletics	8	E-5
9603100000	Brooms and brushes,consisting of twigs or other vegetable materials bound together,with or without handles	8	E-8
960321	Tooth brushes,including dental-plate brushes Tooth brushes,including dental-plate brushes
9603210000		8	E-8
960329	Other Other	8	E-0
9603290000
HS code (2002)	Description	Base Rate	Staging Category
960330	Artists' brushes,writing brushes and similar brushes for the
9603300000	application of cosmetics Artists' brushes,writing brushes and similar brushes for the application of cosmetics	8	E-5
960340	rollers Paint,distemper,varnish or similar brushes (other than
9603400000	brushes of subheading 9603.30);paint pads and rollers	8	E-0
960350	Other brushes constituting parts of machines,appliances or vehicles or
9603500000	Other brushes constituting parts of machines,appliances vehicles	8	E-0
960390	Other

Page 246 in PDF

9603900000	Other	8	E-5
960400	Hand sieves and hand riddles.
9604000000		8	E-0
960500	clothes cleaning.
9605000000	clothes cleaning. and parts	8	E-0
960610	Press-fasteners,snap-fasteners and press-studs therefor Press-fasteners,snap-fasteners and press-studs
9606100000	and parts therefor Of plastics,not covered with textile material	8	E-0
960621 9606210000	Of plastics,not covered with textile material	8	E-5
960622	material material
9606220000 960629	Of base metal,not covered with textile Other	8	E-0 E-0
9606291000		8	E-5
9606299000	Of shell-fish shell blanks	8	E-8
960630	Button moulds and other parts of buttons;
960711	Fitted with chain scoops of base metal
9606300000	Button moulds and other parts of buttons; button button blanks		E-0
960719	Other	8
9607110000	Fitted with chain scoops of base metal	8
9607199000	Other
9607191000	Of plastic		E-0
960720	Parts
9607201000	Of base metal	8	E-5
9607202000	Of plastic	8	E-5
9607209000	Other	8	E-0
960810	Ball point pens
9608100000	Ball point pens	8	E-5
960820	Felt tipped and other porous-tipped pens and markers
9608200000	Felt tipped and other porous-tipped pens and markers	8	E-0
960831	Indian ink drawing pens	8	E-0
9608310000 960839	Indian ink drawing pens Other
9608391000	Fountainpens	8	E-0
9608399000
960840
9608401000	Propelling Pencils	8	E-0
9608402010	Of mechanical type	8	E-0
9608402090	Other	8	E-0
960850	Sets of articles from two or more of the foregoing subheadings

9603900000	Other	8	E-5
9608500000	Sets of articles from two or more of the foregoing subheadings	8	E-0
960860	Refills for ball point pens,comprising the ball point and ink- reservoir
960891	Pen nibs and nib points
9608600000
9608911000	Pen nibs		E-5
9608912000	Nib points	8	E-8
HS code (2002)	Description	Base Rate	Staging Category
960899	Other
9608991000	Parts	8	E-5
9608999000	Other	8	E-5
960910	Pencils and crayons,with leads encased in a rigid sheath
9609101000	Pencils	8	E-5
9609102000	Color pencils	8	E-5
9609103000	Crayons	8	E-0
960920	Pencil leads,black or coloured
9609200000	Pencil leads,black or coloured	8	E-0
960990	Other
9609901000	Crayons and oil pastels.	8	E-0
9609902000	Pastels	8	E-0
9609903010	For writing	8	E-0
9609903090	Other	8	E-0
9609909000	Other
961000	or not framed.
9610001000	Slates	8	E-0
9610002000	Black boards	8	E-0
9610009000	Other	8	E-0
961100	Date,sealing or numbering stamps,and the like (including devices for printing or embossing labels),designed for operating in the hand; hand-operated composing sticks and
9611001000	hand printing sets incorporating such composing sticks. Stamps	8	E-0
9611002000	Hand printing sets	8	E-0
9611009000

Page 247 in PDF

Other	8	E-0
961210	Ribbons
9612101000	For typewriter	8	E-0
9612102000	For EDPS machines	8	E-0
9612109000	Other	8	E-5
961220	Ink-pads
9612200000	Ink-pads	8	E-0
961310	Pocket lighters,gas fuelled,non-refillable
9613100000	Pocket lighters,gas fuelled,non-refillable	8	E-0
961320	Pocket lighters,gas fuelled,refillable
9613200000	Pocket lighters,gas fuelled,refillable	8
961380	Other lighters
961390	Parts
9613800000	Other lighters	8	E-0
9613901000	Piezo-electric ignition units	8 8	E-0 E-0
9613909000	Other
961420 9614200000	Pipes and pipe bowls Pipes and pipe bowls	8	E-0
961490	Other
9614900000	Other	8	E-0
961511	Of hard rubber or plastics
9615111000
9615119000	Other	8	E-0
961519	Other
9615191000 9615199000	Combs Other	8 8	E-0 E-0
961590	Other
9615901000		8
9615909000	Other		E-0
961610	mounts and heads therefor
9616100000	Scent sprays and similar toilet sprays,and mounts and heads therefor	8	E-0
961620	Powder-puffs and pads for the application of cosmetics or toilet preparations
9616200000
HS code (2002)	Description	Base Rate	Staging Category
961700	Vacuum flasks and other vacuum vessels,complete with cases; parts thereof other than glass inners.
9617001000	Vacuum flasks	8	E-0
9617002000	Vacuum lunch-boxes	8	E-0
9617008000	Other	8	E-8
9617009000	Parts	8	E-0

Other	8	E-0
961210	Ribbons
961800	Tailors' dummies and other lay figures; automata and other animated displays used for shop window dressing.
9618001000	Tailors' dummies	8	E-8
9618002000	Automata	8	E-0
9618009000	Other	8	E-8
970110	1. Paintings,drawings and pastels
9701101000	A. Paintings	0	E-0
9701102000	B. Drawings	0	E-0
9701103000	C. Pastels	0	E-0
970190	2. Other
9701900000	2. Other	0	E-0
970200	Original engravings,prints and lithographs.
9702000000	Original engravings,prints and lithographs.	0	E-0
970300	Original sculptures and statuary,in any material.
9703001000	1. Sculptures	0	E-0
9703002000	2. Statuary	0	E-0
970400	Postage or revenue stamps,stamp-postmarks,first-day covers,postal stationery (stamped paper),and the like,used or unused, other than those of heading 49.07.
9704001000	1. Postage stamps	0	E-0
9704009000	2. Other	0	E-0
970500	Collections and collectors' pieces of zoological,botanical,mineralogical,anatomical,historical,arc haeological,palaeontological,ethnographic or numismatic interest.
9705000000	Collections and collectors' pieces of zoological,botanical,mineralogical,anatomical,historical,archaeol ogical,palaeontological,ethnographic or numismatic interest.	0	E-0
970600 Antiques	of an age exceeding one hundred years. Other
9706001000

ANNEX 2-A INDIA'S SCHEDULE OF TARIFF CONCESSIONS

ANNEX UNDER ARTICLE 2.28.2(a)(iv)

CHAPTER THREE RULES OF ORIGIN

ARTICLE 3.1: DEFINITIONS

ARTICLE 3.2: ORIGINATING GOODS

Page 554 in PDFFor the purposes of this Agreement, goods shall be deemed originating and eligible for preferential tariff treatment if they are consigned according to Article 3.15 and conform to the origin requirements under any of the following conditions:

– (a) goods wholly obtained or produced in the territory of the exporting Party, in accordance with Article 3.3; or
– (b) goods not wholly obtained or produced in the territory of the exporting Party, provided that the said products are eligible under Article 3.4.

ARTICLE 3.3: WHOLLY OBTAINED OR PRODUCED

Within the meaning of Article 3.2(a), the following goods shall be considered as being wholly obtained or produced in the territory of a Party:

– (a) raw or mineral goods extracted from its territory;
– (b) plants and plant products harvested, picked or gathered after being grown there;
– (c) live animals born and raised there;
– (d) goods obtained from animals referred to in subparagraph (c);
– (e) goods obtained by hunting or trapping within the land territory, or fishing or aquaculture conducted within the internal waters or within the territorial sea of the Party;
– (f) goods of sea-fishing and other goods taken from the sea outside the territorial sea of a Party by vessels registered or recorded with a Party and flying its flag;
– (g) goods produced on board factory ships from the goods referred to in subparagraph (f), provided that such factory ships are registered or recorded with a Party and fly its flag;
– (h) goods taken by a Party or a person of a Party from the seabed or beneath the seabed outside territorial sea of a Party, provided that the Party has rights to exploit such seabed or beneath the seabed in accordance with the 1982 United Nations Convention on the Law of the Sea ;
– (i) articles collected there, including waste and scrap derived from production there, which can no longer perform their original purpose nor are capable of being restored or repaired and are fit only for disposal or recovery of parts or raw materials, or for recycling purposes; and
– (j) goods produced there exclusively from goods referred to in subparagraphs (a) through (i) or from their derivatives, at any stage of production.

Page 555 in PDFARTICLE 3.4: NOT WHOLLY OBTAINED OR PRODUCED 1. Except as under Article 3.14 and provided that the final process of manufacturing is performed within the territory of the exporting Party, goods would be considered as originating within the meaning of Article 3.2(b),
2. (a) which satisfy the Product Specific Rules provided in Annex 3-A;
3. (b) except for goods covered under subparagraph (a) as provided for in Annex 3-A, if;
4. (i) the regional value content is not less than 35 percent of the FOB value; and
5. (ii) the goods have undergone a change in tariff classification in a subheading, at the six digit level, of the HS from tariff classification in which all the non-originating materials used in their manufacture are classified;
2. When a regional value content is required to determine an originating good, the regional value content of a good shall be calculated on the basis of the following method:

<!– formula-not-decoded –>

where, RVC is the regional value content, expressed as a percentage; FOB value is the value of the good as defined in Article 3.1; VNM means the value of non-originating materials specified in paragraph 4. 3. For the purpose of paragraph 2, if the material does not satisfy the requirements of paragraph 1, the non-qualifying value of the materials shall be that proportion which cannot be attributed to one or both of the Parties, provided that the requirements of Article 3.6 at each stage of value accumulation are satisfied. 4. The value of the non-originating materials used in the production of a good shall be:
3. (a) for imported materials, the CIF value as defined in Article 3.1; or
4. (b) for materials of undetermined origin, the earliest price as ascertained to have been paid for in the territory of the Party where the working or processing takes place, in accordance with the Customs Valuation Agreement. 5. For the value of non-originating materials, the following expenses, where included under paragraph 4, may be deducted from the value of the non-originating materials:
6. (a) inland transportation costs incurred to transport the materials to the location of the producer; and
7. (b) duties, taxes and customs brokerage fees on the material paid in the territory of one or both of the Parties, other than duties and taxes that are waived, refunded, refundable, or otherwise recoverable, including credit against duties or taxes paid or payable.

ARTICLE 3.5: INDIRECT MATERIALS

Page 556 in PDFIn order to determine whether a good originates in a Party, the origin of the indirect materials shall not be taken into account.

ARTICLE 3.6: NON-QUALIFYING OPERATIONS

1. Notwithstanding any provision in this Chapter, a good shall not be considered to have satisfied the requirements for an originating good in Article 3.4 merely by reason of going through the following operations or processes:
2. (a) preserving operations 1 to ensure that the products remain in good condition during transport;
3. (b) changes of packaging or packing, and breaking-up and assembly of packages;
4. (c) washing, cleaning or removal of dust, oxide, oil, paint or other coverings;
5. (d) simple 2 painting and polishing operations;
6. (e) sifting, screening, sorting, classifying, grading or matching, including the

1 Preserving operations include drying, freezing, keeping in brine, ventilation, spreading out, chilling, placing in salt or sulfur dioxide, removal of damaged parts, and like operations. 2 'simple' generally describes activities which need neither special skills nor machines, apparatus or equipment especially produced or installed for carrying out the activity.

Page 557 in PDFmaking-up of sets of articles;

– (f) simple combining operations, labelling, pressing, cleaning or dry cleaning, packaging operations, or any combination thereof;
– (g) cutting to length or width and hemming, or stitching or overlocking of fabrics which are readily identifiable as being intended for a particular commercial use;
– (h) trimming and/or joining together by sewing, looping, linking or attaching accessory articles such as straps, bands, beads, cords, rings and eyelets;
– (i) one or more finishing operations on yarns, fabrics or other textile articles, such as bleaching, waterproofing, decating, shrinking, mercerizing, or similar operations;
– (j) husking, partial or total bleaching, polishing, and glazing of cereals and rice;
– (k) operations to colour sugar or form sugar lumps;
– (l) peeling, stoning and unshelling;
– (m) unflaking, crushing, squeezing, slicing, macerating and removal of bones;
– (n) sharpening, simple grinding or simple cutting and repackaging;
– (o) simple 3 placing in bottles, cans, flasks, bags, cases, boxes, fixing on cards or boards and all other simple packaging operations;
– (p) affixing or printing marks, labels, logos and other like distinguishing signs on products or their packaging;
– (q) simple mixing 4 of products, whether or not of different kinds;
– (r) simple 5 assembly of parts of articles to constitute a complete article or disassembly of products into parts;
– (s) simple 6 testing or calibrations;
– (t) mere dilution with water or another substance that does not materially alter the characteristics of the goods;
– (u) slaughtering of animals; or 3 See footnote 2. 4 'simple mixing' generally describes activities which need neither special skills nor machines, apparatus or equipment especially produced or installed for carrying out the activity. However, simple mixing does not include chemical reaction. Chemical reaction means a process, including a biochemical process, which results in a molecule with a new structure by breaking intra-molecular bonds and by forming new intramolecular bonds, or by altering the spatial arrangement of atoms in a molecule. 5 See footnote 2. 6 See footnote 2.

– (v) a combination of two or more operations referred to in subparagraphs (a) through (u). 2. All operations carried out in a Party on a given product shall be considered together when determining whether the working or processing undergone by that product is to be regarded as insufficient within the meaning of paragraph 1.

ARTICLE 3.7: ACCUMULATION

Originating materials from the territory of a Party, incorporated in the production of a good in the territory of the other Party shall be considered to originate in the territory, of the other Party.

ARTICLE 3.8: DE MINIMIS

1. A good that does not undergo a change in tariff classification pursuant to Article 3.4 and Annex 3-A in the final process of production shall be considered as originating if:
2.

Page 558 in PDF(a) for goods except for those falling within Chapters 1 through 14 and Chapters 50 through 63 of the HS, the value of all non-originating materials used in its production, which do not undergo the required change in tariff classification, does not exceed ten percent of the FOB value of the good;
3. (b) for goods falling within Chapters 50 through 63 of the HS, the total weight of non-originating basic textile materials used in its production, which do not undergo the required change in tariff classification, does not exceed seven percent of the total weight of all the basic textile materials used; and
4. (c) the good meets all other applicable criteria set forth in this Chapter for qualifying as an originating good. 2. The value of such non-originating materials shall be included in the value of nonoriginating materials for any applicable regional value content requirement for the good.

ARTICLE 3.9: ACCESSORIES, SPARE PARTS AND TOOLS

Accessories, spare parts or tools delivered with a good that form part of the good's standard accessories, spare parts or tools, shall be treated as originating goods if the good is an originating good, and shall be disregarded in determining whether all the non-originating materials used in the production of the good undergo the applicable change in tariff classification, provided that:

– (a) the accessories, spare parts or tools are not invoiced separately from the good;
– (b) the quantities and value of the accessories, spare parts or tools are standard trade practice for the good in the domestic market of the exporting Party; and
– (c) if the good is subject to a regional value content requirement, the value of the accessories, spare parts, or tools shall be taken into account as originating or non-originating materials, as the case may be, in calculating the regional value content of the good.

Packaging materials and containers in which a good is packaged for retail sale shall, if classified with the good, be disregarded in determining whether all the non-originating materials used in the production of the good undergo the applicable change in tariff classification, and, if the good is subject to a regional value content requirement, the value of such packaging materials and containers shall be taken into account as originating or non-originating materials, as the case may be, in calculating the regional value content of the good.

ARTICLE 3.11: PACKING MATERIALS AND CONTAINERS FOR SHIPMENT

Page 559 in PDFPacking materials and containers in which a good is packed for shipment shall be disregarded in determining whether:

– (a) the non-originating materials used in the production of the good undergo an applicable change in tariff classification; and
– (b) the good satisfies a regional value content requirement.

ARTICLE 3.12: FUNGIBLE MATERIALS

1. Where identical and interchangeable originating and non-originating materials are used in the manufacture of a product, those materials shall be physically segregated, according to their origin, during storage. 2. A producer facing considerable costs or material difficulties in keeping separate stocks of identical and interchangeable originating and non-originating materials used in the manufacture of a product, may use the so-called 'accounting segregation' method for managing stocks. 3. The accounting method shall be recorded, applied and maintained in accordance with Generally Accepted Accounting Principles applicable in the Party in which the product is manufactured. The method chosen shall:
4. (a) permit a clear distinction to be made between originating and nonoriginating materials acquired and/or kept in stock; and
5. (b) guarantee that no more products receive originating status than would be the case if the materials had been physically segregated.

ARTICLE 3.13: PRINCIPLE OF TERRITORIALITY

1. Except as provided for in Articles 3.7 and 3.14, the conditions for acquiring originating status set out in Articles 3.2 through 3.12 shall be fulfilled without interruption in a Party. 2. Except as provided for in Article 3.7, an originating product exported from a Party to a non-Party shall, when returned, be considered to be non-originating unless it can be demonstrated to the satisfaction of the customs authority in accordance with laws and regulations of the importing Party concerned that:
3. (a) the returning product is the same as that exported; and
4. (b) the returning product has not undergone any operation beyond that necessary to preserve it in good condition while being exported. ARTICLE 3.14: EXEMPTION FROM THE PRINCIPLE OF TERRITORIALITY

Page 560 in PDFNotwithstanding the provisions of Article 3.13, the acquisition of originating status in accordance with the conditions set out in Articles 3.2 through 3.12 shall not be affected by working or processing carried out in the area agreed by both Parties in the Exchange of Notes on materials exported from the Party concerned and subsequently re-imported there, provided that the conditions set out in Annex 3-B are fulfilled.

ARTICLE 3.15: DIRECT CONSIGNMENT

1. Preferential tariff treatment shall be applied to a good satisfying the requirements of this Chapter and which is transported directly between the territories of the exporting Party and the importing Party. 2. Notwithstanding paragraph 1, a good of which transport involves transit through one or more intermediate third countries, other than the territories of the exporting Party and the importing Party, shall be considered to be consigned directly, provided that:
3. (a) the goods have not entered into trade or consumption there;
4. (b) the goods have not undergone any operation there other than unloading and reloading or any operation required to keep them in good condition; and
5. (c) the goods have remained under the customs control in the country of transit.

Page 561 in PDFARTICLE 3.16: INTERPRETATION AND APPLICATION

For the purposes of this Chapter:

– (a) the basis for tariff classification in this Chapter is the HS;
– (b) in applying the Customs Valuation Agreement for the determination of the origin of a good under this Chapter:
– (i) the principles of the Customs Valuation Agreement shall apply to domestic transactions, with such modifications as may be required by the circumstances, as would apply to international transactions;
– (ii) the provisions of this Chapter shall take precedence over the Customs Valuation Agreement to the extent of any difference; and
– (iii) the definitions in Article 3.1 shall take precedence over the definitions in the Customs Valuation Agreement to the extent of any difference; and
– (c) all costs referred to in this Chapter shall be recorded and maintained in accordance with the Generally Accepted Accounting Principles applicable in the territory of the Party in which the good is produced. ARTICLE 3.17: CONSULTATIONS AND MODIFICATIONS

1. The Parties shall consult and cooperate to ensure that this Chapter is applied in an effective and uniform manner. 2. Pursuant to Article 15.2.2(c) (Joint Committee and Review), the Parties shall consult to review, no later than three years after the date of entry into force of this Agreement, the rules of origin and discuss necessary amendments or modifications to this Chapter and its Annexes, including Article 3.4.1 and Product Specific Rules provided in Annex 3-A, taking into account developments in technology, production processes, and other related matters including the recommended amendments to the HS.

Page 562 in PDF1. The specific rule, or specific set of rules, that applies to a particular heading or subheading is set out immediately adjacent to the heading or subheading.

CHAPTER 1

LIVE ANIMALS

01.01-01.06

ALL THE ANIMALS OF CHAPTER 1 SHALL BE WHOLLY OBTAINED.

Page 563 in PDFCHAPTER 2

MEAT AND EDIBLE MEAT OFFAL

02.01-02.10

MANUFACTURE IN WHICH ALL THE MATERIALS OF CHAPTER 1 AND 2 USED ARE WHOLLY OBTAINED. CHAPTER 3

FISH AND CRUSTACEANS, MOLLUSCS AND OTHER AQUATIC INVERTEBRATES

03.01-03.07

MANUFACTURE IN WHICH ALL THE MATERIALS OF CHAPTER 3 USED ARE WHOLLY OBTAINED. CHAPTER 4

DAIRY PRODUCE; BIRDS' EGGS; NATURAL HONEY; EDIBLE PRODUCTS OF ANIMAL ORIGIN, NOT ELSEWHERE SPECIFIED OR INCLUDED

04.01-04.10

MANUFACTURE IN WHICH ALL THE MATERIALS OF CHAPTER 4 USED ARE WHOLLY OBTAINED. CHAPTER 5

PRODUCTS OF ANIMAL ORIGIN, NOT ELSEWHERE SPECIFIED OR INCLUDED

05.01-05.11

MANUFACTURE IN WHICH ALL THE MATERIALS OF CHAPTER 5 USED ARE WHOLLY OBTAINED. CHAPTER 6

LIVE TREES AND OTHER PLANTS; BULBS, ROOTS AND THE LIKE; CUT FLOWERS AND ORNAMENTAL FOLIAGE

06.01-06.04

MANUFACTURE IN WHICH ALL THE MATERIALS OF CHAPTER 6 USED ARE WHOLLY OBTAINED. CHAPTER 7

EDIBLE VEGETABLES AND CERTAIN ROOTS AND TUBERS

07.01-07.14

MANUFACTURE IN WHICH ALL THE MATERIALS OF CHAPTER 7 USED ARE WHOLLY OBTAINED. CHAPTER 8

EDIBLE FRUIT AND NUTS; PEEL OF CITRUS FRUIT OR MELONS

08.01-08.14

MANUFACTURE IN WHICH ALL THE MATERIALS OF CHAPTER 8 USED ARE WHOLLY OBTAINED. CHAPTER 9

COFFEE, TEA, MATÉ AND SPICES

MANUFACTURE IN WHICH ALL THE MATERIALS OF CHAPTER 9 USED ARE WHOLLY OBTAINED.

CHAPTER 10 CEREALS

10.01-10.08

MANUFACTURE IN WHICH ALL THE MATERIALS OF CHAPTER 10 USED ARE WHOLLY OBTAINED.

Page 564 in PDFCHAPTER 11

PRODUCTS OF THE MILLING INDUSTRY; MALT; STARCHES; INULIN; WHEAT GLUTEN

11.01-11.09

MANUFACTURE IN WHICH ALL THE MATERIALS OF CHAPTER 7, 8 AND 10 USED ARE WHOLLY OBTAINED. CHAPTER 12

OIL SEEDS AND OLEAGINOUS FRUITS; MISCELLANEOUS GRAINS, SEEDS AND FRUIT; INDUSTRIAL OR MEDICINAL PLANTS; STRAW AND FODDER

12.01-12.14

MANUFACTURE IN WHICH ALL THE MATERIALS OF CHAPTER 12 USED ARE WHOLLY OBTAINED. CHAPTER 13

LAC; GUMS, RESINS AND OTHER VEGETABLE SAPS AND EXTRACTS

13.01-13.02

MANUFACTURE IN WHICH ALL THE MATERIALS OF CHAPTER 13 USED ARE WHOLLY OBTAINED. VEGETABLE PLAITING MATERIALS; VEGETABLE PRODUCTS NOT ELSEWHERE SPECIFIED OR

CHAPTER 14 INCLUDED

14.01-14.04

MANUFACTURE IN WHICH ALL THE MATERIALS OF CHAPTER 14 USED ARE WHOLLY OBTAINED. CHAPTER 15

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

15.01-15.03

A CHANGE TO HEADING 15.01 THROUGH 15.03 FROM ANY OTHER CHAPTER, PROVIDED THAT THERE IS A REGIONAL VALUE CONTENT OF NOT LESS THAN 40 PERCENT. 15.04

A CHANGE TO HEADING 15.04 FROM ANY OTHER HEADING, PROVIDED THAT THERE IS A REGIONAL VALUE CONTENT OF NOT LESS THAN 40 PERCENT. 15.07-15.22

A CHANGE TO HEADING 15.07 THROUGH 15.22 FROM ANY OTHER HEADING, PROVIDED THAT THERE IS A REGIONAL VALUE CONTENT OF NOT LESS THAN 40 PERCENT. PREPARATIONS OF MEAT, OF FISH OR OF CRUSTACEANS, MOLLUSCS OR OTHER AQUATIC

CHAPTER 16 INVERTEBRATES

1604.11-1604.19

A CHANGE TO SUBHEADING 1604.11 THROUGH 1604.19 FROM ANY OTHER HEADING, PROVIDED THAT THERE IS A REGIONAL VALUE CONTENT OF NOT LESS THAN 40 PERCENT. 1604.30-1605.30

A CHANGE TO SUBHEADING 1604.30 THROUGH 1605.30 FROM ANY OTHER HEADING, PROVIDED THAT THERE IS A REGIONAL VALUE CONTENT OF NOT LESS THAN 40 PERCENT.

CHAPTER 18

COCOA AND COCOA PREPARATIONS

18.01-18.02

A CHANGE TO HEADING 18.01 THROUGH 18.02 FROM ANY OTHER CHAPTER, PROVIDED THAT THERE IS A REGIONAL VALUE CONTENT OF NOT LESS THAN 40 PERCENT. 18.03-18.06

A CHANGE TO HEADING 18.03 THROUGH 18.06 FROM ANY OTHER HEADING, PROVIDED THAT THERE IS A REGIONAL VALUE CONTENT OF NOT LESS THAN 40 PERCENT.

CHAPTER 19

Page 565 in PDFPREPARATIONS OF CEREALS, FLOUR, STARCH OR MILK; PASTRYCOOKS' PRODUCTS

1902.11-1905.20

A CHANGE TO SUBHEADING 1902.11 THROUGH 1905.20 FROM ANY OTHER HEADING, PROVIDED THAT THERE IS A REGIONAL VALUE CONTENT OF NOT LESS THAN 40 PERCENT.

CHAPTER 20

PREPARATIONS OF VEGETABLES, FRUIT, NUTS OR OTHER PARTS OF PLANTS

2001.10-2003.10

A CHANGE TO SUBHEADING 2001.10 THROUGH 2003.10 FROM ANY OTHER HEADING, PROVIDED THAT THERE IS A REGIONAL VALUE CONTENT OF NOT LESS THAN 40 PERCENT. 2003.20-2003.90

A CHANGE TO SUBHEADING 2003.20 THROUGH 2003.90 FROM ANY OTHER CHAPTER, PROVIDED THAT THERE IS A REGIONAL VALUE CONTENT OF NOT LESS THAN 40 PERCENT. 2004.10-2005.80

A CHANGE TO SUBHEADING 2004.10 THROUGH 2005.80 FROM ANY OTHER HEADING, PROVIDED THAT THERE IS A REGIONAL VALUE CONTENT OF NOT LESS THAN 40 PERCENT. 2005.90-2006.00

A CHANGE TO SUBHEADING 2005.90 THROUGH 2006.00 FROM ANY OTHER CHAPTER, PROVIDED THAT THERE IS A REGIONAL VALUE CONTENT OF NOT LESS THAN 40 PERCENT. 2007.10-2008.11

A CHANGE TO SUBHEADING 2007.10 THROUGH 2008.11 FROM ANY OTHER HEADING, PROVIDED THAT THERE IS A REGIONAL VALUE CONTENT OF NOT LESS THAN 40 PERCENT. 2008.19

A CHANGE TO SUBHEADING 2008.19 FROM ANY OTHER CHAPTER, PROVIDED THAT THERE IS A REGIONAL VALUE CONTENT OF NOT LESS THAN 40 PERCENT. 2008.20-2009.90

A CHANGE TO SUBHEADING 2008.20 THROUGH 2009.90 FROM ANY OTHER HEADING, PROVIDED THAT THERE IS A REGIONAL VALUE CONTENT OF NOT LESS THAN 40 PERCENT.

Page 566 in PDFCHAPTER 21

MISCELLANEOUS EDIBLE PREPARATIONS

2101.11-2106.10

A CHANGE TO SUBHEADING 2101.11 THROUGH 2106.10 FROM ANY OTHER HEADING, PROVIDED THAT THERE IS A REGIONAL VALUE CONTENT OF NOT LESS THAN 40 PERCENT. CHAPTER 22

BEVERAGES, SPIRITS AND VINEGAR

22.02

A CHANGE TO HEADING 22.02 FROM ANY OTHER HEADING, PROVIDED THAT THERE IS A REGIONAL VALUE CONTENT OF NOT LESS THAN 40 PERCENT. 2208.90

A CHANGE TO SUBHEADING 2208.90 FROM ANY OTHER HEADING. 22.09

A CHANGE TO HEADING 22.09 FROM ANY OTHER HEADING, PROVIDED THAT THERE IS A REGIONAL VALUE CONTENT OF NOT LESS THAN 40 PERCENT.

CHAPTER 23 RESIDUES AND WASTE FROM THE FOOD INDUSTRIES; PREPARED ANIMAL FODDER

2301.20

A CHANGE TO SUBHEADING 2301.20 FROM ANY OTHER CHAPTER. MINERAL FUELS, MINERAL OILS AND PRODUCTS OF THEIR DISTILLATION; BITUMINOUS

CHAPTER 27 SUBSTANCES; MINERAL WAXES

27.07

A CHANGE TO HEADING 27.07 FROM ANY OTHER HEADING. 2710.11-2710.19

A CHANGE TO SUBHEADING 2710.11 THROUGH 2710.19 FROM ANY OTHER HEADING. 2713.20

A CHANGE TO SUBHEADING 2713.20 FROM ANY OTHER HEADING.

CHAPTER 28

INORGANIC CHEMICALS; ORGANIC OR INORGANIC COMPOUNDS OF PRECIOUS METALS, OF RARE-EARTH METALS, OF RADIOACTIVE ELEMENTS OR OF ISOTOPES

28.01-28.03

A CHANGE TO HEADING 28.01 THROUGH 28.03 FROM ANY OTHER HEADING.

Page 567 in PDF2804.21-2804.29

A CHANGE TO SUBHEADING 2804.21 THROUGH 2804.29 FROM ANY OTHER HEADING. 2804.50

A CHANGE TO SUBHEADING 2804.50 FROM ANY OTHER HEADING. 2804.69-2804.90

A CHANGE TO SUBHEADING 2804.69 THROUGH 2804.90 FROM ANY OTHER HEADING. 2805.19-2805.30

A CHANGE TO SUBHEADING 2805.19 THROUGH 2805.30 FROM ANY OTHER HEADING. 28.06

A CHANGE TO HEADING 28.06 FROM ANY OTHER HEADING, PROVIDED THAT THERE IS A REGIONAL VALUE CONTENT OF NOT LESS THAN 35 PERCENT. 28.07

A CHANGE TO HEADING 28.07 FROM ANY OTHER HEADING, PROVIDED THAT THERE IS A REGIONAL VALUE CONTENT OF NOT LESS THAN 30 PERCENT. 2809.20

A CHANGE TO SUBHEADING 2809.20 FROM ANY OTHER HEADING, PROVIDED THAT THERE IS A REGIONAL VALUE CONTENT OF NOT LESS THAN 30 PERCENT. 2815.11

A CHANGE TO SUBHEADING 2815.11 FROM ANY OTHER HEADING, PROVIDED THAT THERE IS A REGIONAL VALUE CONTENT OF NOT LESS THAN 35 PERCENT. 2815.12

A CHANGE TO SUBHEADING 2815.12 FROM ANY OTHER HEADING. 2815.20

A CHANGE TO SUBHEADING 2815.20 FROM ANY OTHER HEADING, PROVIDED THAT THERE IS A REGIONAL VALUE CONTENT OF NOT LESS THAN 30 PERCENT. 28.17

A CHANGE TO HEADING 28.17 FROM ANY OTHER HEADING. 2821.10

A CHANGE TO SUBHEADING 2821.10 FROM ANY OTHER HEADING, PROVIDED THAT THERE IS A REGIONAL VALUE CONTENT OF NOT LESS THAN 30 PERCENT. 2823.00-2824.10

A CHANGE TO SUBHEADING 2823.00 THROUGH 2824.10 FROM ANY OTHER HEADING, PROVIDED THAT THERE IS A REGIONAL VALUE CONTENT OF NOT LESS THAN 30 PERCENT. 2825.10

A CHANGE TO SUBHEADING 2825.10 FROM ANY OTHER HEADING, PROVIDED THAT THERE IS A REGIONAL VALUE CONTENT OF NOT LESS THAN 30 PERCENT.

2827.32

A CHANGE TO SUBHEADING 2827.32 FROM ANY OTHER HEADING, PROVIDED THAT THERE IS A REGIONAL VALUE CONTENT OF NOT LESS THAN 35 PERCENT.

2827.59

A CHANGE TO SUBHEADING 2827.59 FROM ANY OTHER HEADING, PROVIDED THAT THERE IS A REGIONAL VALUE CONTENT OF NOT LESS THAN 30 PERCENT. 2828.90

A CHANGE TO SUBHEADING 2828.90 FROM ANY OTHER HEADING, PROVIDED THAT THERE IS A REGIONAL VALUE CONTENT OF NOT LESS THAN 35 PERCENT. 2832.10

A CHANGE TO SUBHEADING 2832.10 FROM ANY OTHER HEADING

2836.40

A CHANGE TO SUBHEADING 2836.40 FROM ANY OTHER HEADING, PROVIDED THAT THERE IS A REGIONAL VALUE CONTENT OF NOT LESS THAN 30 PERCENT. 2836.99-2837.19

A CHANGE TO SUBHEADING 2836.99 THROUGH 2837.19 FROM ANY OTHER HEADING, PROVIDED THAT THERE IS A REGIONAL VALUE CONTENT OF NOT LESS THAN 30 PERCENT. 28.47

A CHANGE TO HEADING 28.47 FROM ANY OTHER HEADING, PROVIDED THAT THERE IS A REGIONAL VALUE CONTENT OF NOT LESS THAN 30 PERCENT.

CHAPTER 29

Page 568 in PDFORGANIC CHEMICALS

2902.11-2902.41 A CHANGE TO SUBHEADING 2902.11 THROUGH 2902.41 FROM ANY OTHER HEADING. 2902.43-2902.44

A CHANGE TO SUBHEADING 2902.43 THROUGH 2902.44 FROM ANY OTHER HEADING. 2902.60-2902.70

A CHANGE TO SUBHEADING 2902.60 THROUGH 2902.70 FROM ANY OTHER HEADING. 2903.12-2903.13

A CHANGE TO SUBHEADING 2903.12 THROUGH 2903.13 FROM ANY OTHER HEADING. 2903.15

A CHANGE TO SUBHEADING 2903.15 FROM ANY OTHER HEADING.

2903.21-2903.29

A CHANGE TO SUBHEADING 2903.21 THROUGH 2903.29 FROM ANY OTHER HEADING.

2903.47-2903.49

A CHANGE TO SUBHEADING 2903.47 THROUGH 2903.49 FROM ANY OTHER HEADING.

2903.59-2903.61

Page 569 in PDFA CHANGE TO SUBHEADING 2903.59 THROUGH 2903.61 FROM ANY OTHER HEADING.

2903.69-2904.90

A CHANGE TO SUBHEADING 2903.69 THROUGH 2904.90 FROM ANY OTHER HEADING.

2905.12-2905.19

A CHANGE TO SUBHEADING 2905.12 THROUGH 2905.19 FROM ANY OTHER HEADING.

2905.31-2905.42

A CHANGE TO SUBHEADING 2905.31 THROUGH 2905.42 FROM ANY OTHER HEADING.

2905.49-2905.51

A CHANGE TO SUBHEADING 2905.49 THROUGH 2905.51 FROM ANY OTHER HEADING.

2906.12

A CHANGE TO SUBHEADING 2906.12 FROM ANY OTHER HEADING.

2906.19-2907.13

A CHANGE TO SUBHEADING 2906.19 THROUGH 2907.13 FROM ANY OTHER HEADING.

2907.15-2908.20

A CHANGE TO SUBHEADING 2907.15 THROUGH 2908.20 FROM ANY OTHER HEADING.

2909.19-2909.49

A CHANGE TO SUBHEADING 2909.19 THROUGH 2909.49 FROM ANY OTHER HEADING.

2910.10-2912.30

A CHANGE TO SUBHEADING 2910.10 THROUGH 2912.30 FROM ANY OTHER HEADING.

2912.60-2914.19

A CHANGE TO SUBHEADING 2912.60 THROUGH 2914.19 FROM ANY OTHER HEADING.

2914.22

A CHANGE TO SUBHEADING 2914.22 FROM ANY OTHER HEADING.

2914.39-2914.50

A CHANGE TO SUBHEADING 2914.39 THROUGH 2914.50 FROM ANY OTHER HEADING.

2914.70-2915.23

A CHANGE TO SUBHEADING 2914.70 THROUGH 2915.23 FROM ANY OTHER HEADING.

2915.29-2915.39

A CHANGE TO SUBHEADING 2915.29 THROUGH 2915.39 FROM ANY OTHER HEADING.

2915.60

A CHANGE TO SUBHEADING 2915.60 FROM ANY OTHER HEADING.

2916.11-2917.32

A CHANGE TO SUBHEADING 2916.11 THROUGH 2917.32 FROM ANY OTHER HEADING. 2917.34-2917.39

A CHANGE TO SUBHEADING 2917.34 THROUGH 2917.39 FROM ANY OTHER HEADING. 2918.15-2918.19

A CHANGE TO SUBHEADING 2918.15 THROUGH 2918.19 FROM ANY OTHER HEADING.

CHAPTER 32

Page 570 in PDFTANNING OR DYEING EXTRACTS; TANNINS AND THEIR DERIVATIVES; DYES, PIGMENTS AND OTHER COLOURING MATTER; PAINTS AND VARNISHES; PUTTY AND OTHER MASTICS; INKS

32.01

A CHANGE TO HEADING 32.01 FROM ANY OTHER HEADING, PROVIDED THAT THERE IS A REGIONAL VALUE CONTENT OF NOT LESS THAN 35 PERCENT. 3202.90-3203.00

A CHANGE TO SUBHEADING 3202.90 THROUGH 3203.00 FROM ANY OTHER HEADING, PROVIDED THAT THERE IS A REGIONAL VALUE CONTENT OF NOT LESS THAN 35 PERCENT. 3204.11

A CHANGE TO SUBHEADING 3204.11 FROM ANY OTHER HEADING, PROVIDED THAT THERE IS A REGIONAL VALUE

CONTENT OF NOT LESS THAN 30 PERCENT.

Page 571 in PDF3204.12-3204.16

A CHANGE TO SUBHEADING 3204.12 THROUGH 3204.16 FROM ANY OTHER HEADING, PROVIDED THAT THERE IS A REGIONAL VALUE CONTENT OF NOT LESS THAN 35 PERCENT. 3204.17-3204.19

A CHANGE TO SUBHEADING 3204.17 THROUGH 3204.19 FROM ANY OTHER HEADING, PROVIDED THAT THERE IS A REGIONAL VALUE CONTENT OF NOT LESS THAN 30 PERCENT. 3205.00-3206.43

A CHANGE TO SUBHEADING 3205.00 THROUGH 3206.43 FROM ANY OTHER HEADING, PROVIDED THAT THERE IS A REGIONAL VALUE CONTENT OF NOT LESS THAN 35 PERCENT. 3206.50-3208.90

A CHANGE TO SUBHEADING 3206.50 THROUGH 3208.90 FROM ANY OTHER HEADING, PROVIDED THAT THERE IS A REGIONAL VALUE CONTENT OF NOT LESS THAN 35 PERCENT. 3209.90

A CHANGE TO SUBHEADING 3209.90 FROM ANY OTHER HEADING, PROVIDED THAT THERE IS A REGIONAL VALUE CONTENT OF NOT LESS THAN 35 PERCENT. 32.11-32.12

A CHANGE TO HEADING 32.11 THROUGH 32.12 FROM ANY OTHER HEADING, PROVIDED THAT THERE IS A REGIONAL VALUE CONTENT OF NOT LESS THAN 35 PERCENT. 3213.90-3215.90

A CHANGE TO SUBHEADING 3213.90 THROUGH 3215.90 FROM ANY OTHER HEADING, PROVIDED THAT THERE IS A REGIONAL VALUE CONTENT OF NOT LESS THAN 35 PERCENT.

CHAPTER 39 PLASTICS AND ARTICLES THEREOF

3901.10-3901.20

A CHANGE TO SUBHEADING 3901.10 THROUGH 3901.20 FROM ANY OTHER HEADING.

Page 572 in PDF3901.30-3901.90

A CHANGE TO SUBHEADING 3901.30 THROUGH 3901.90 FROM ANY OTHER HEADING, PROVIDED THAT THERE IS A REGIONAL VALUE CONTENT OF NOT LESS THAN 25 PERCENT. 3902.10-3904.22

A CHANGE TO SUBHEADING 3902.10 THROUGH 3904.22 FROM ANY OTHER HEADING. 3904.30

A CHANGE TO SUBHEADING 3904.30 FROM ANY OTHER HEADING, PROVIDED THAT THERE IS A REGIONAL VALUE CONTENT OF NOT LESS THAN 25 PERCENT. 3904.50-3905.29

A CHANGE TO SUBHEADING 3904.50 THROUGH 3905.29 FROM ANY OTHER HEADING. 3905.30

A CHANGE TO SUBHEADING 3905.30 FROM ANY OTHER HEADING, PROVIDED THAT THERE IS A REGIONAL VALUE CONTENT OF NOT LESS THAN 25 PERCENT. 3906.10

A CHANGE TO SUBHEADING 3906.10 FROM ANY OTHER HEADING, PROVIDED THAT THERE IS A REGIONAL VALUE CONTENT OF NOT LESS THAN 25 PERCENT. 3906.90-3907.30

A CHANGE TO SUBHEADING 3906.90 THROUGH 3907.30 FROM ANY OTHER HEADING. 3907.40

A CHANGE TO SUBHEADING 3907.40 FROM ANY OTHER HEADING, PROVIDED THAT THERE IS A REGIONAL VALUE CONTENT OF NOT LESS THAN 25 PERCENT. 3907.50-3907.91

A CHANGE TO SUBHEADING 3907.50 THROUGH 3907.91 FROM ANY OTHER HEADING. 3907.99-3908.90

A CHANGE TO SUBHEADING 3907.99 THROUGH 3908.90 FROM ANY OTHER HEADING, PROVIDED THAT THERE IS A REGIONAL VALUE CONTENT OF NOT LESS THAN 25 PERCENT. 3909.50

A CHANGE TO SUBHEADING 3909.50 FROM ANY OTHER HEADING, PROVIDED THAT THERE IS A REGIONAL VALUE CONTENT OF NOT LESS THAN 25 PERCENT. 39.10

A CHANGE TO HEADING 39.10 FROM ANY OTHER HEADING. 3911.10

A CHANGE TO SUBHEADING 3911.10 FROM ANY OTHER HEADING, PROVIDED THAT THERE IS A REGIONAL VALUE CONTENT OF NOT LESS THAN 25 PERCENT.

CHAPTER 40

RUBBER AND ARTICLES THEREOF

Page 573 in PDFTEXTILE GOODS FALLING WITHIN CHAPTER 50 THROUGH 60

50.01-60.06

A CHANGE TO HEADING 50.01 THROUGH 60.06 FROM ANY OTHER HEADING, PROVIDED THAT THERE IS A REGIONAL VALUE CONTENT OF NOT LESS THAN 40 PERCENT.

APPAREL GOODS FALLING WITHIN CHAPTER 61 THROUGH 63

61.01-63.10

MANUFACTURE FROM NON-ORIGINATING YARN

CHAPTER 64

FOOTWEAR, GAITERS AND THE LIKE; PARTS OF SUCH ARTICLES

6401.10

A CHANGE TO SUBHEADING 6401.10 FROM ANY OTHER HEADING, PROVIDED THAT THERE IS A REGIONAL VALUE CONTENT OF NOT LESS THAN 40 PERCENT. 6402.12-6402.19

A CHANGE TO SUBHEADING 6402.12 THROUGH 6402.19 FROM ANY OTHER HEADING, PROVIDED THAT THERE IS A REGIONAL VALUE CONTENT OF NOT LESS THAN 40 PERCENT. 6402.30-6403.19

A CHANGE TO SUBHEADING 6402.30 THROUGH 6403.19 FROM ANY OTHER HEADING, PROVIDED THAT

THERE IS A REGIONAL VALUE CONTENT OF NOT LESS THAN 40 PERCENT. 6403.30-6404.11

A CHANGE TO SUBHEADING 6403.30 THROUGH 6404.11 FROM ANY OTHER HEADING, PROVIDED THAT THERE IS A REGIONAL VALUE CONTENT OF NOT LESS THAN 40 PERCENT. 64.05

Page 574 in PDFA CHANGE TO HEADING 64.05 FROM ANY OTHER HEADING, PROVIDED THAT THERE IS A REGIONAL VALUE CONTENT OF NOT LESS THAN 40 PERCENT. 6406.20

A CHANGE TO SUBHEADING 6406.20 FROM ANY OTHER HEADING, PROVIDED THAT THERE IS A REGIONAL VALUE CONTENT OF NOT LESS THAN 40 PERCENT.

CHAPTER 73

Page 575 in PDFARTICLES OF IRON OR STEEL

7304.39-7304.49

A CHANGE TO SUBHEADING 7304.39 THROUGH 7304.49 FROM ANY OTHER CHAPTER, PROVIDED THAT THERE IS A REGIONAL VALUE CONTENT OF NOT LESS THAN 25 PERCENT. 7305.11-7305.12

A CHANGE TO SUBHEADING 7305.11 THROUGH 7305.12 FROM ANY OTHER CHAPTER, PROVIDED THAT THERE IS A REGIONAL VALUE CONTENT OF NOT LESS THAN 25 PERCENT. 7305.31

A CHANGE TO SUBHEADING 7305.31 FROM ANY OTHER CHAPTER, PROVIDED THAT THERE IS A REGIONAL VALUE CONTENT OF NOT LESS THAN 25 PERCENT. 7306.40-7306.50

A CHANGE TO SUBHEADING 7306.40 THROUGH 7306.50 FROM ANY OTHER CHAPTER, PROVIDED THAT THERE IS A REGIONAL VALUE CONTENT OF NOT LESS THAN 25 PERCENT. 7306.90

A CHANGE TO SUBHEADING 7306.90 FROM ANY OTHER CHAPTER, PROVIDED THAT THERE IS A REGIONAL VALUE CONTENT OF NOT LESS THAN 25 PERCENT. 7307.21-7307.22

A CHANGE TO SUBHEADING 7307.21 THROUGH 7307.22 FROM ANY OTHER CHAPTER, PROVIDED THAT THERE IS A REGIONAL VALUE CONTENT OF NOT LESS THAN 25 PERCENT. 7307.91-7307.99

A CHANGE TO SUBHEADING 7307.91 THROUGH 7307.99 FROM ANY OTHER CHAPTER, PROVIDED THAT THERE IS A REGIONAL VALUE CONTENT OF NOT LESS THAN 25 PERCENT. 7308.30

A CHANGE TO SUBHEADING 7308.30 FROM ANY OTHER CHAPTER, PROVIDED THAT THERE IS A REGIONAL VALUE CONTENT OF NOT LESS THAN 25 PERCENT. 7308.90-7309.00

A CHANGE TO SUBHEADING 7308.90 THROUGH 7309.00 FROM ANY OTHER CHAPTER, PROVIDED THAT THERE IS A REGIONAL VALUE CONTENT OF NOT LESS THAN 25 PERCENT. 73.11

A CHANGE TO HEADING 73.11 FROM ANY OTHER CHAPTER, PROVIDED THAT THERE IS A REGIONAL VALUE CONTENT OF NOT LESS THAN 25 PERCENT. 7318.15

A CHANGE TO SUBHEADING 7318.15 FROM ANY OTHER HEADING, PROVIDED THAT THERE IS A REGIONAL VALUE CONTENT OF NOT LESS THAN 40 PERCENT. 7318.23-7318.24

A CHANGE TO SUBHEADING 7318.23 THROUGH 7318.24 FROM ANY OTHER HEADING, PROVIDED THAT THERE IS A REGIONAL VALUE CONTENT OF NOT LESS THAN 40 PERCENT. 73.20

A CHANGE TO HEADING 73.20 FROM ANY OTHER HEADING, PROVIDED THAT THERE IS A REGIONAL VALUE CONTENT OF NOT LESS THAN 40 PERCENT. 7322.11

A CHANGE TO SUBHEADING 7322.11 FROM ANY OTHER HEADING, PROVIDED THAT THERE IS A REGIONAL VALUE CONTENT OF NOT LESS THAN 40 PERCENT. 7325.99

A CHANGE TO SUBHEADING 7325.99 FROM ANY OTHER CHAPTER, PROVIDED THAT THERE IS A REGIONAL VALUE CONTENT OF NOT LESS THAN 25 PERCENT. 7326.19

A CHANGE TO SUBHEADING 7326.19 FROM ANY OTHER CHAPTER, PROVIDED THAT THERE IS A REGIONAL VALUE CONTENT OF NOT LESS THAN 25 PERCENT. 7326.90

A CHANGE TO SUBHEADING 7326.90 FROM ANY OTHER CHAPTER, PROVIDED THAT THERE IS A REGIONAL VALUE CONTENT OF NOT LESS THAN 25 PERCENT.

Page 576 in PDFCHAPTER 74

COPPER AND ARTICLES THEREOF

7403.11

A CHANGE TO SUBHEADING 7403.11 FROM ANY OTHER HEADING. 74.04

A CHANGE TO HEADING 74.04 FROM ANY OTHER HEADING. 7407.21

A CHANGE TO SUBHEADING 7407.21 FROM ANY OTHER HEADING, PROVIDED THAT THERE IS A REGIONAL VALUE CONTENT OF NOT LESS THAN 25 PERCENT. 7407.29

A CHANGE TO SUBHEADING 7407.29 FROM ANY OTHER HEADING, PROVIDED THAT THERE IS A REGIONAL VALUE CONTENT OF NOT LESS THAN 25 PERCENT. 7408.11-7408.19

A CHANGE TO SUBHEADING 7408.11 THROUGH 7408.19 FROM ANY OTHER HEADING, EXCEPT FROM HEADING 74.07. 7408.21

A CHANGE TO SUBHEADING 7408.21 FROM ANY OTHER HEADING, PROVIDED THAT THERE IS A REGIONAL VALUE CONTENT OF NOT LESS THAN 25 PERCENT. 7408.22-7408.29

A CHANGE TO SUBHEADING 7408.22 THROUGH 7408.29 FROM ANY OTHER HEADING, PROVIDED THAT THERE IS A REGIONAL VALUE CONTENT OF NOT LESS THAN 25 PERCENT. 7409.11

A CHANGE TO SUBHEADING 7409.11 FROM ANY OTHER HEADING. 7410.11-7410.12

A CHANGE TO SUBHEADING 7410.11 THROUGH 7410.12 FROM ANY OTHER HEADING, EXCEPT FROM HEADING 74.09. 7410.21

A CHANGE TO SUBHEADING 7410.21 FROM ANY OTHER HEADING, PROVIDED THAT THERE IS A REGIONAL VALUE CONTENT OF NOT LESS THAN 25 PERCENT. 7410.22

A CHANGE TO SUBHEADING 7410.22 FROM ANY OTHER HEADING, EXCEPT FROM HEADING 74.09. 7411.10

A CHANGE TO SUBHEADING 7411.10 FROM ANY OTHER HEADING, PROVIDED THAT THERE IS A REGIONAL VALUE CONTENT OF NOT LESS THAN 25 PERCENT.

Page 577 in PDF7411.21-7411.22

A CHANGE TO SUBHEADING 7411.21 THROUGH 7411.22 FROM ANY OTHER HEADING, PROVIDED THAT THERE IS A REGIONAL VALUE CONTENT OF NOT LESS THAN 25 PERCENT. 7412.20

A CHANGE TO SUBHEADING 7412.20 FROM ANY OTHER HEADING, PROVIDED THAT THERE IS A REGIONAL VALUE CONTENT OF NOT LESS THAN 25 PERCENT. 7419.99

A CHANGE TO SUBHEADING 7419.99 FROM ANY OTHER HEADING, PROVIDED THAT THERE IS A REGIONAL VALUE CONTENT OF NOT LESS THAN 25 PERCENT. CHAPTER 75

NICKEL AND ARTICLES THEREOF

75.01-75.08

A CHANGE TO HEADING 75.01 THROUGH 75.08 FROM ANY OTHER HEADING. CHAPTER 76

ALUMINIUM AND ARTICLES THEREOF

76.01-76.09

A CHANGE TO HEADING 76.01 THROUGH 76.09 FROM ANY OTHER HEADING. 7610.10

A CHANGE TO SUBHEADING 7610.10 FROM ANY OTHER HEADING, PROVIDED THAT THERE IS A REGIONAL VALUE CONTENT OF NOT LESS THAN 25 PERCENT. 7612.90

A CHANGE TO SUBHEADING 7612.90 FROM ANY OTHER HEADING, PROVIDED THAT THERE IS A REGIONAL VALUE CONTENT OF NOT LESS THAN 25 PERCENT. 7614.10

A CHANGE TO SUBHEADING 7614.10 FROM ANY OTHER HEADING, PROVIDED THAT THERE IS A REGIONAL VALUE CONTENT OF NOT LESS THAN 25 PERCENT. 7616.99

A CHANGE TO SUBHEADING 7616.99 FROM ANY OTHER HEADING, PROVIDED THAT THERE IS A REGIONAL VALUE CONTENT OF NOT LESS THAN 25 PERCENT. CHAPTER 78 LEAD AND ARTICLES THEREOF

Page 578 in PDF78.01-78.06

A CHANGE TO HEADING 78.01 THROUGH 78.06 FROM ANY OTHER HEADING. CHAPTER 79

ZINC AND ARTICLES THEREOF

79.01-79.05

A CHANGE TO HEADING 79.01 THROUGH 79.05 FROM ANY OTHER HEADING. CHAPTER 80

TIN AND ARTICLES THEREOF

80.01

A CHANGE TO HEADING 80.01 FROM ANY OTHER HEADING. 80.03

A CHANGE TO HEADING 80.03 FROM ANY OTHER HEADING.

CHAPTER 81 OTHER BASE METALS; CERMETS; ARTICLES THEREOF

8101.10

A CHANGE TO SUBHEADING 8101.10 FROM ANY OTHER HEADING, PROVIDED THAT THERE IS A REGIONAL VALUE CONTENT OF NOT LESS THAN 25 PERCENT. 8101.96

A CHANGE TO SUBHEADING 8101.96 FROM ANY OTHER SUBHEADING, PROVIDED THAT THERE IS A REGIONAL VALUE CONTENT OF NOT LESS THAN 25 PERCENT. 8104.11

A CHANGE TO SUBHEADING 8104.11 FROM ANY OTHER SUBHEADING, PROVIDED THAT THERE IS A REGIONAL VALUE CONTENT OF NOT LESS THAN 25 PERCENT. 81.06

A CHANGE TO HEADING 81.06 FROM ANY OTHER HEADING, PROVIDED THAT THERE IS A REGIONAL VALUE CONTENT OF NOT LESS THAN 25 PERCENT. 8107.20

A CHANGE TO SUBHEADING 8107.20 FROM ANY OTHER SUBHEADING, PROVIDED THAT THERE IS A REGIONAL VALUE CONTENT OF NOT LESS THAN 25 PERCENT. 8108.90

A CHANGE TO SUBHEADING 8108.90 FROM ANY OTHER HEADING, PROVIDED THAT THERE IS A REGIONAL VALUE CONTENT OF NOT LESS THAN 25 PERCENT. 8110.10

A CHANGE TO SUBHEADING 8110.10 FROM ANY OTHER SUBHEADING, PROVIDED THAT THERE IS A REGIONAL VALUE CONTENT OF NOT LESS THAN 25 PERCENT. 81.11

A CHANGE TO HEADING 81.11 FROM ANY OTHER SUBHEADING, PROVIDED THAT THERE IS A REGIONAL VALUE CONTENT OF NOT LESS THAN 25 PERCENT.

CHAPTER 83 MISCELLANEOUS ARTICLES OF BASE METAL

8301.20

A CHANGE TO SUBHEADING 8301.20 FROM ANY OTHER HEADING, PROVIDED THAT THERE IS A REGIONAL VALUE CONTENT OF NOT LESS THAN 40 PERCENT. 8302.30

A CHANGE TO SUBHEADING 8302.30 FROM ANY OTHER HEADING, PROVIDED THAT THERE IS A REGIONAL VALUE CONTENT OF NOT LESS THAN 40 PERCENT.

CHAPTER 84 NUCLEAR REACTORS, BOILERS, MACHINERY AND MECHANICAL APPLIANCES; PARTS THEREOF

Page 579 in PDF8407.31

A CHANGE TO SUBHEADING 8407.31 FROM ANY OTHER HEADING, PROVIDED THAT THERE IS A REGIONAL VALUE CONTENT OF NOT LESS THAN 50 PERCENT. 8407.32-8407.34

A CHANGE TO SUBHEADING 8407.32 THROUGH 8407.34 FROM ANY OTHER HEADING, PROVIDED THAT THERE IS A REGIONAL VALUE CONTENT OF NOT LESS THAN 40 PERCENT. 8408.20-8408.90

A CHANGE TO SUBHEADING 8408.20 THROUGH 8408.90 FROM ANY OTHER HEADING, PROVIDED THAT THERE IS A REGIONAL VALUE CONTENT OF NOT LESS THAN 40 PERCENT. 8409.99

A CHANGE TO SUBHEADING 8409.99 FROM ANY OTHER HEADING, PROVIDED THAT THERE IS A REGIONAL VALUE CONTENT OF NOT LESS THAN 40 PERCENT. 8413.30

A CHANGE TO SUBHEADING 8413.30 FROM ANY OTHER SUBHEADING, PROVIDED THAT THERE IS A REGIONAL VALUE CONTENT OF NOT LESS THAN 40 PERCENT. 8414.80

A CHANGE TO SUBHEADING 8414.80 FROM ANY OTHER SUBHEADING, PROVIDED THAT THERE IS A REGIONAL VALUE CONTENT OF NOT LESS THAN 40 PERCENT. 8415.10

A CHANGE TO SUBHEADING 8415.10 FROM ANY OTHER SUBHEADING, PROVIDED THAT THERE IS A REGIONAL VALUE CONTENT OF NOT LESS THAN 50 PERCENT. 8415.20

A CHANGE TO SUBHEADING 8415.20 FROM ANY OTHER SUBHEADING, PROVIDED THAT THERE IS A REGIONAL VALUE CONTENT OF NOT LESS THAN 40 PERCENT. 8421.23

A CHANGE TO SUBHEADING 8421.23 FROM ANY OTHER SUBHEADING, PROVIDED THAT THERE IS A REGIONAL VALUE CONTENT OF NOT LESS THAN 40 PERCENT.

Page 580 in PDF8421.31-8421.39

A CHANGE TO SUBHEADING 8421.31 THROUGH 8421.39 FROM ANY OTHER SUBHEADING, PROVIDED THAT THERE IS A REGIONAL VALUE CONTENT OF NOT LESS THAN 40 PERCENT. 8482.10

A CHANGE TO SUBHEADING 8482.10 FROM ANY OTHER HEADING, PROVIDED THAT THERE IS A REGIONAL VALUE CONTENT OF NOT LESS THAN 40 PERCENT. 8482.20-8482.80

A CHANGE TO SUBHEADING 8482.20 THROUGH 8482.80 FROM ANY OTHER HEADING, PROVIDED THAT THERE IS A REGIONAL VALUE CONTENT OF NOT LESS THAN 40 PERCENT AND THE BEARING RACES(RINGS) USED ARE WHOLLY OBTAINED OR PRODUCED. 8482.91

A CHANGE TO SUBHEADING 8482.91 FROM ANY OTHER HEADING, PROVIDED THAT THERE IS A REGIONAL VALUE CONTENT OF NOT LESS THAN 40 PERCENT. 8482.99

A CHANGE TO SUBHEADING 8482.99 FROM ANY OTHER HEADING, PROVIDED THAT THERE IS A REGIONAL VALUE CONTENT OF NOT LESS THAN 40 PERCENT AND THE BEARING RACES(RINGS) USED ARE WHOLLY OBTAINED OR PRODUCED. 8483.10-8483.40

A CHANGE TO SUBHEADING 8483.10 THROUGH 8483.40 FROM ANY OTHER SUBHEADING, PROVIDED THAT THERE IS A REGIONAL VALUE CONTENT OF NOT LESS THAN 40 PERCENT.

84.84

A CHANGE TO HEADING 84.84 FROM ANY OTHER HEADING, PROVIDED THAT THERE IS A REGIONAL VALUE CONTENT OF NOT LESS THAN 40 PERCENT. CHAPTER 85

ELECTRICAL MACHINERY AND EQUIPMENT AND PARTS THEREOF; SOUND RECORDERS AND REPRODUCERS, TELEVISION IMAGE AND SOUND RECORDERS AND REPRODUCERS, AND PARTS AND ACCESSORIES OF SUCH ARTICLES

8501.10

A CHANGE TO SUBHEADING 8501.10 FROM ANY OTHER HEADING, PROVIDED THAT THERE IS A REGIONAL VALUE CONTENT OF NOT LESS THAN 40 PERCENT. 8501.31-8501.32

A CHANGE TO SUBHEADING 8501.31 THROUGH 8501.32 FROM ANY OTHER HEADING, PROVIDED THAT THERE IS A REGIONAL VALUE CONTENT OF NOT LESS THAN 40 PERCENT.

8507.10-8507.20

A CHANGE TO SUBHEADING 8507.10 THROUGH 8507.20 FROM ANY OTHER HEADING, PROVIDED THAT THERE IS A REGIONAL VALUE CONTENT OF NOT LESS THAN 40 PERCENT.

8511.10-8511.50

A CHANGE TO SUBHEADING 8511.10 THROUGH 8511.50 FROM ANY OTHER SUBHEADING, PROVIDED THAT THERE IS A REGIONAL VALUE CONTENT OF NOT LESS THAN 40 PERCENT. 8511.90

A CHANGE TO SUBHEADING 8511.90 FROM ANY OTHER HEADING, PROVIDED THAT THERE IS A REGIONAL VALUE CONTENT OF NOT LESS THAN 40 PERCENT. 8512.20

A CHANGE TO SUBHEADING 8512.20 FROM ANY OTHER SUBHEADING, PROVIDED THAT THERE IS A REGIONAL VALUE CONTENT OF NOT LESS THAN 40 PERCENT.

Page 581 in PDF8512.40-8512.90

A CHANGE TO SUBHEADING 8512.40 THROUGH 8512.90 FROM ANY OTHER HEADING, PROVIDED THAT THERE IS A REGIONAL VALUE CONTENT OF NOT LESS THAN 40 PERCENT. 8516.50

A CHANGE TO SUBHEADING 8516.50 FROM ANY OTHER HEADING, PROVIDED THAT THERE IS A REGIONAL VALUE CONTENT OF NOT LESS THAN 40 PERCENT. 8518.40

A CHANGE TO SUBHEADING 8518.40 FROM ANY OTHER HEADING, PROVIDED THAT THERE IS A REGIONAL VALUE CONTENT OF NOT LESS THAN 40 PERCENT. 8521.90

A CHANGE TO SUBHEADING 8521.90 FROM ANY OTHER HEADING, PROVIDED THAT THERE IS A REGIONAL VALUE CONTENT OF NOT LESS THAN 40 PERCENT. 8528.12

A CHANGE TO SUBHEADING 8528.12 FROM ANY OTHER HEADING, PROVIDED THAT THERE IS A REGIONAL VALUE CONTENT OF NOT LESS THAN 40 PERCENT. 8544.30

A CHANGE TO SUBHEADING 8544.30 FROM ANY OTHER HEADING, PROVIDED THAT THERE IS A REGIONAL VALUE CONTENT OF NOT LESS THAN 40 PERCENT.

CHAPTER 87

VEHICLES OTHER THAN RAILWAY OR TRAMWAY ROLLING-STOCK, AND PARTS AND ACCESSORIES THEREOF

8701.20-8701.90

A CHANGE TO SUBHEADING 8701.20 THROUGH 8701.90 FROM ANY OTHER HEADING, PROVIDED THAT THERE IS A REGIONAL VALUE CONTENT OF NOT LESS THAN 40 PERCENT. 8703.10

A CHANGE TO SUBHEADING 8703.10 FROM ANY OTHER HEADING, PROVIDED THAT THERE IS A REGIONAL VALUE CONTENT OF NOT LESS THAN 40 PERCENT. 8705.10-8708.80

A CHANGE TO SUBHEADING 8705.10 THROUGH 8708.80 FROM ANY OTHER HEADING, PROVIDED THAT THERE IS A REGIONAL VALUE CONTENT OF NOT LESS THAN 40 PERCENT. 8708.92-8709.90

A CHANGE TO SUBHEADING 8708.92 THROUGH 8709.90 FROM ANY OTHER HEADING, PROVIDED THAT THERE IS A REGIONAL VALUE CONTENT OF NOT LESS THAN 40 PERCENT. 8711.10

A CHANGE TO SUBHEADING 8711.10 FROM ANY OTHER HEADING, PROVIDED THAT THERE IS A REGIONAL VALUE CONTENT OF NOT LESS THAN 40 PERCENT. 8711.30

A CHANGE TO SUBHEADING 8711.30 FROM ANY OTHER HEADING, PROVIDED THAT THERE IS A REGIONAL VALUE CONTENT OF NOT LESS THAN 40 PERCENT. 8711.50-8711.90

A CHANGE TO SUBHEADING 8711.50 THROUGH 8711.90 FROM ANY OTHER HEADING, PROVIDED THAT THERE IS A REGIONAL VALUE CONTENT OF NOT LESS THAN 40 PERCENT. 8714.19

A CHANGE TO SUBHEADING 8714.19 FROM ANY OTHER HEADING, PROVIDED THAT THERE IS A REGIONAL VALUE CONTENT OF NOT LESS THAN 40 PERCENT. 8714.91-8714.96

A CHANGE TO SUBHEADING 8714.91 THROUGH 8714.96 FROM ANY OTHER HEADING, PROVIDED THAT THERE IS A REGIONAL VALUE CONTENT OF NOT LESS THAN 40 PERCENT. 8716.90

A CHANGE TO SUBHEADING 8716.90 FROM ANY OTHER HEADING, PROVIDED THAT THERE IS A REGIONAL VALUE CONTENT OF NOT LESS THAN 40 PERCENT.

CHAPTER 90

OPTICAL, PHOTOGRAPHIC, CINEMATOGRAPHIC, MEASURING, CHECKING, PRECISION, MEDICAL OR SURGICAL INSTRUMENTS AND APPARATUS; PARTS AND ACCESSORIES THEREOF

9015.80

A CHANGE TO SUBHEADING 9015.80 FROM ANY OTHER HEADING, PROVIDED THAT THERE IS A REGIONAL VALUE CONTENT OF NOT LESS THAN 40 PERCENT. 9029.10-9029.20

A CHANGE TO SUBHEADING 9029.10 THROUGH 9029.20 FROM ANY OTHER HEADING, PROVIDED THAT THERE IS A REGIONAL VALUE CONTENT OF NOT LESS THAN 40 PERCENT.

CHAPTER 94

Page 582 in PDFMISCELLANEOUS MANUFACTURED ARTICLES

96.01

A CHANGE TO HEADING 96.01 FROM ANY OTHER HEADING.

EXEMPTION FROM THE PRINCIPLE OF TERRITORIALITY

1. List of Goods
2. (a) Each Party shall apply Article 3.14 to goods listed in Appendix 3-B-1 attached hereto. 3. (b) A Party may request amendment of the list referred to in subparagraph (a), which the other Party shall consider in good faith. Such amendment shall be adopted when mutually agreed by both Parties. 2. Origin Conferring
5. (a) Goods referred to in paragraph 1(a) and any subsequent amendments, which are re-imported as the goods that do not undergo any process beyond operations within the territory of the re-importing Party for export as set out in Article 3.6 shall be deemed to be originating in the territory of that Party, provided that:
6. (i) the total value of non-originating input 7 does not exceed 40 percent of the FOB price of the final good for which originating status is claimed; and
7. (ii) the value of originating materials exported from the Party is not less than 60 percent of the total value of materials used in manufacturing the re-imported material or good. 8. (b) Except as otherwise provided for in this Annex, relevant Articles of this Chapter shall be applied mutatis mutandis to the origin conferring of the goods to which Article 3.14 applies. 3. Specific Procedures for the Implementation of Article 3.14
10. (a) Certificate of Origin for goods covered by Article 3.14 shall be issued by the Issuing Authorities 8 of the exporting Party in accordance with Chapter Four (Origin Procedures). 11. (b) The issuing authority of the exporting Party shall indicate in the Certificate of Origin that the good is covered by Article 3.14. 12. (c) Except as otherwise provided for in this Annex, the relevant Articles of Chapter Four (Origin Procedures) shall be applied mutatis mutandis to the goods to which Article 3.14 applies. 13. (d) Each Party shall assist the customs authority of importing Party to conduct verification on goods covered by Article 3.14 in accordance with Articles 4.11 (Verification by competent authority of exporting Party), 4.12 (Verification by Customs Authority of Importing Party), 4.13 (Verification of Materials that are used in the Production of the Good), 4.15 (Confidentiality) and 4.18(Uniform Regulations/Rules). 4.

Page 584 in PDF– (b) A Party that intends to suspend the application of Article 3.14 pursuant to subparagraph (a) shall notify to the other Party two months in advance of the start of the suspension period and afford the other Party an opportunity to exchange views with it in respect of the proposed suspension. – (c) The period mentioned in subparagraph (a) may be extended provided that the Party which has taken the action of suspension, has determined that the suspension continues to be necessary to prevent or remedy injury. – (d) In critical circumstances, where delay would cause damage which would be difficult to repair, the suspension of the application of Article 3.14 under subparagraph (a) may be taken provisionally without two months advance notification to the other Party, on the condition that notification shall be made before such suspension takes effect. – (e) When a Party has made a determination mentioned in subparagraph (a) and the requirements set out in subparagraph (b) are fulfilled, the Party concerned may suspend the application of Article 3.14 unilaterally and unconditionally, including as follows:
– (i) there shall be no obligation to prove that there is serious injury;
– (ii) there shall be no obligation for advance consultation;
– (iii)
– there shall be no limit to the duration or frequency of suspension;
– (iv) there shall be no obligation for compensation. – and
5. Review
– (a) Parties shall review the implementation and operation of Article 3.14 in accordance with the procedure set out in Article 15.2.2(c) (Joint Committee and Review). For the purposes:
– (i) the exporting Party shall provide to the importing Party or Joint Committee a brief factual report on the operation of Article 3.14, including export statistics of each good listed in the attached lists referred to in paragraph 1(a) to the importing Party during the previous six month period; and
– (ii) the importing Party shall provide upon the request of the exporting Party or Joint Committee information pertaining to denial of claims for preferential tariff treatment, if any, including the number of Certificates of Origin not accepted, and reasons for denial. – (b) The importing Party or Joint Committee may request such additional

information as it may consider necessary for its review of the implementation and operation of Article 3.14 from the exporting Party. – (c) Taking into account the result of the review provided for in subparagraph (a), the Parties or Joint Committee may make recommendations as they may consider necessary.

6. Option of Rescinding

Page 585 in PDFAnytime five years after the date of entry into force of this Agreement, each Party will have an option of rescinding the application of this Annex when it determines, on the basis of a review and on its own discretion, that its interests have been seriously damaged as a consequence of the application of Article 3.14. 7. Any dispute concerning the interpretation, implementation or application of this Annex shall not be subject to the procedures and mechanism set out in Chapter Fourteen (Dispute Settlement). 8. Nothing in this Annex shall affect the rights and obligations of the Parties under this Agreement, including Section B-2 (Safeguard Measures) of Chapter Two (Trade in Goods).

APPENDIX 3-B-1 PRODUCT LIST SUBJECT TO EXEMPTION FROM THE PRINCIPLE OF TERRITORIALITY

August 7, 2009

H.E. Mr. Hye-Min LEE, Deputy Minister for Trade &amp; Chief FTA negotiator, Republic of Korea

Dear Mr. Hye-Min LEE,

I have the honour to acknowledge the receipt of your letter of this date, which reads as follows:

I have the honour to confirm that the following understanding has been reached between the Republic of Korea and the Republic of India (hereinafter referred to as 'Parties') regarding Chapter Three (Rules of Origin) of the Comprehensive Economic Partnership Agreement(CEPA). Recognizing that the method of calculating the value of non-originating materials used in the production of intermediate materials has not been fully agreed, the Parties shall undertake consultations immediately after the date of entry into force of the CEPA with a view to arriving at mutually satisfactory solution on this issue through the Customs Committee established pursuant to Article 5.10. The Committee shall endeavour to reach an agreement no later than the second anniversary of the effective date of the Agreement. If an agreement is not reached within this timeframe to the mutual satisfaction of the Parties, the issue will be considered closed and the language of the Agreement text will continue to prevail. The Parties confirm that in interpreting and applying the Agreement, it is not the normal practice of either Party to oblige exporters or producers to provide a proof of origin with a view to tracing the value of non-originating materials used in the production of intermediate materials unless there is a reasonable doubt. I have the honour to propose that this letter and your letter in reply confirming that your Government shares these understandings shall constitute an integral part of the Comprehensive Economic Partnership Agreement. I have the further honour to confirm that my Government shares this understanding and that your letter and this letter in reply shall constitute an integral part of the Comprehensive Economic Partnership Agreement. Sincerely,

Rahul Khullar Commerce Secretary

The Honorable Rahul Khullar Commerce Secretary Ministry of Commerce and Industry Republic of India

Dear Secretary Khullar,

I have the honour to confirm the following understanding reached between the delegations of the Republic of Korea and the Republic of India during the course of negotiations regarding Chapter Three (Rules of Origin) of the Comprehensive Economic Partnership Agreement between our two Governments signed this day:

The application of Article 3.14 (Exemption from the Principle of Territoriality) shall be limited to goods which undergo working or processing in an area of 9.9 Km 2 of the Gaeseong Industrial Complex in North Korea as identified in the map, which is authenticated and attached to this letter, and the Government of the Republic of Korea ensures that its Issuing Authorities shall issue certificates of origin only to

Page 590 in PDFsuch goods in accordance with Article 3.14 (Exemption from the Principle of Territoriality) and the Annex 3-B (Exemption from the Principle of Territoriality). I have the honour to propose that this letter and your letter in reply confirming that your Government shares this understanding shall constitute an integral part of the Comprehensive Economic Partnership Agreement. Sincerely,

Hye-Min LEE Deputy Minister for Trade &amp; Chief FTA negotiator

August 7, 2009

August 7, 2009

H.E. Mr. Hye-Min LEE, Deputy Minister for Trade &amp; Chief FTA negotiator, Republic of Korea

Dear Mr. Hye-Min LEE,

I have the honour to acknowledge the receipt of your letter of this date, which reads as follows:

I have the honour to confirm the following understanding reached between the delegations of the Republic of Korea and the Republic of India during the course of negotiations regarding Chapter Three (Rules of Origin) of the Comprehensive Economic Partnership Agreement between our two Governments signed this day:

The application of Article 3.14 (Exemption from the Principle of Territoriality) shall be limited to goods which undergo working or processing in an area of 9.9 Km 2 of the Gaeseong Industrial Complex in North Korea as identified in the map, which is authenticated and attached to this letter, and the Government of the Republic of Korea ensures that its Issuing Authorities shall issue certificates of origin only to such goods in accordance with Article 3.14 (Exemption from the Principle of Territoriality) and the Annex 3-B (Exemption from the Principle of Territoriality). I have the honour to propose that this letter and your letter in reply confirming that your Government shares this understanding shall constitute an integral part of the Comprehensive Economic Partnership Agreement. I have the further honour to confirm that my Government shares this understanding and that your letter and this letter in reply shall constitute an integral part of the Comprehensive Economic Partnership Agreement.

Page 591 in PDFSincerely,

Rahul Khullar Commerce Secretary

CHAPTER FOUR ORIGIN PROCEDURES

ARTICLE 4.2: ISSUING AUTHORITIES OF CERTIFICATE OF ORIGIN

1. The Certificate of Origin shall be issued by the Government designated authorities (hereinafter referred to as 'Issuing Authorities') of the exporting Party as provided in Annex 4-A. 2. Each Party shall inform the other Party of the names and addresses of the authorised officials of its respective Issuing Authorities and also provide the original sets of their specimen signatures and specimen of official seals. Any change in names, addresses, specimen signatures or official seals shall be promptly informed to the other Party. 3. For the purposes of verifying the requirements for preferential tariff treatment, the Issuing Authorities shall have the right to request for any supporting documentary evidence or to carry out any verification considered appropriate, consistent with its laws or practices.

ARTICLE 4.3: APPLICATION FOR CERTIFICATE OF ORIGIN

1. The exporter or the producer of the goods qualified for preferential tariff treatment shall apply in writing or electronically, as the case may be, to the relevant Issuing Authorities requesting for pre-export verification of the origin of the goods. The Issuing Authorities may conduct pre-export verification. The result of the verification, subject to review periodically or whenever appropriate, shall be accepted as the supporting evidence in verifying the origin of the said goods to be exported thereafter. The pre-export verification may not apply to the goods of which, by their nature, origin can be easily verified. 2. At the time of carrying out the formalities for exporting the goods under preferential tariff treatment:
3. (a) the exporter or his or her authorised representative shall submit a written application for a Certificate of Origin together with appropriate supporting documents proving that the goods to be exported qualify for the issuance of the Certificate of Origin; or
4. (b) where an exporter is not the producer of the good, the application for a Certificate of Origin may be on the basis of the producer's origin declaration that the goods qualify as originating goods, including the result of pre-export verification pursuant to paragraph 1. 3. The Issuing Authorities shall, to the best of their competence and ability, carry out proper examination upon each application for a Certificate of Origin to ensure that:
6. (a) the application for the Certificate of Origin is duly completed and signed by the exporter or its authorised signatory;
7. (b) the origin of the goods is in conformity with Chapter Three (Rules of Origin);
8. (c) the other statements of the Certificate of Origin correspond to supporting documentary evidence submitted; and
9. (d) export of multiple items declared on a single Certificate of Origin shall be allowed, provided that each item qualifies as originating separately in its own right. ARTICLE 4.4: ISSUANCE OF A CERTIFICATE OF ORIGIN

1. A Certificate of Origin shall:

Page 592 in PDF– (a) be in a printed format or such other medium including electronic format;
– (b) be completed in English in conformity with the specimen and the instructions contained therein as set out in the Annex 4-B; and
– (c) comprise one original and three copies. 2. The Issuing Authorities, while retaining the duplicate, shall provide the original and remaining two copies to the exporter. The original shall be forwarded, together with the triplicate, by the exporter to the importer for submission to the customs authority at the port or place of importation. The triplicate shall be retained by the importer. The quadruplicate shall be retained by the exporter. 3. No erasures and superimpositions shall be allowed on the Certificate of Origin. Any alteration shall be made by striking out the errors and making any addition required. Such alterations shall be approved and certified by an official authorised to sign the Certificate of Origin issued by the relevant Issuing Authorities. Unused spaces shall be crossed out to prevent any subsequent addition. 4. The Certificate of Origin shall be issued at the time of exportation, or within seven working days from the date of shipment whenever the goods to be exported can be considered originating in that Party. Under exceptional cases where a Certificate of

Origin has not been issued at the time of exportation or within seven working days from the date of shipment due to involuntary errors or omissions, or any other valid reasons, the Certificate of Origin may be issued retrospectively but not later than one year from the date of shipment, bearing the words 'ISSUED RETROSPECTIVELY' in Remarks box of the Certificate of Origin. 5. In the event of theft, loss or destruction of a Certificate of Origin, the exporter may apply in writing to the Issuing Authorities which issued it for a certified true copy of the original and the triplicate to be made on the basis of the export documents in their possession bearing the endorsement of the words 'CERTIFIED TRUE COPY', (in lieu of the original certificate) in Remarks box of the Certificate of Origin. This copy shall bear the date of the original Certificate of Origin. The certified true copy of a Certificate of Origin shall be issued not later than one year from the date of issuance of the original Certificate of Origin and on the condition that the exporter provides to the relevant Issuing Authorities the quadruplicate.

ARTICLE 4.5: V ALIDITY OF CERTIFICATE OF ORIGIN

1. A Certificate of Origin shall be valid for 12 months from the date of issue in the exporting Party, and the claim for preferential tariff treatment shall be made within the said period to the customs authority of the importing Party.

Page 593 in PDF2. A Certificate of Origin, which is submitted to the customs authority of the importing Party after the said expiration date specified in paragraph 1, may be accepted for the purpose of claiming preferential tariff treatment, in accordance with the procedures applicable in that Party where the failure to submit these documents by the final date is due to exceptional circumstances. 3. In all cases, the customs authority in the importing Party may accept such Certificate of Origin, provided that the goods have been imported before the expiration date of the said Certificate of Origin in accordance with the procedures applicable in that Party. 4. A single Certificate of Origin may be used for:
4. (a) a single shipment of goods that results in the filing of one or more entries on the importation of the goods into the territory of a Party; or
5. (b) more than one shipment of goods that results in the filing of one entry on the importation of the goods into the territory of a Party.

ARTICLE 4.6: INVOICING BY A NON-PARTY OPERATOR

1. The customs authority in the importing Party may accept a Certificate of Origin in cases where the sales invoice is issued by an operator located in a third country or by an exporter for the account of the said operator, provided that the good meets the requirements of Chapter Three (Rules of Origin). 2. The exporter of the goods shall indicate 'third country invoicing' and such information as name, address and country of the operator issuing the invoice in the Certificate of Origin. The discovery of minor discrepancies between the statements made in the Certificate of Origin and those made in the documents submitted to the customs authority of the importing Party for the purpose of carrying out the formalities for importing the goods shall not ipso facto invalidate the Certificate of Origin, if it does in fact correspond to the said goods.

ARTICLE 4.8: CLAIMS FOR PREFERENTIAL TARIFF TREATMENT

Page 594 in PDF1. Except as otherwise provided for in this Chapter, each Party shall require an importer in its territory that claims preferential tariff treatment for a good imported into its territory from the territory of the other Party to:
2. (a) request preferential tariff treatment at the time of importation of an originating good, if required by the customs authority of the importing Party;
3. (b) make a written declaration, if it deems necessary, that the good qualifies as an originating good;
4. (c) submit the original Certificate of Origin to the customs authority of the importing Party at the time of importation, if required by the customs authority of the importing Party;
5. (d) provide, on the request of that Party's customs authority, any other documentation relating to the importation of the good; and
6. (e) promptly make a corrected declaration in a manner required by the customs authority of the importing Party, subject to the customs laws of the importing Party and pay any duties along with interest and other charges owing, where the importer has reason to believe that a Certificate of Origin on which a declaration was based contains information that is not correct. 2. Each Party may in accordance with its laws and regulations, provide that, where a good would have qualified as an originating good when it was imported into its territory, the importer of the good may, within a period of at least one year or for such longer period specified by the importing Party's laws and regulations after the date on which the good was imported, apply for a refund of any excess duties paid as the result of the good not having been accorded preferential tariff treatment. 3. For the purposes of paragraph 1(d), the customs authority of the importing Party may require an importer to demonstrate that the good was shipped in accordance with Article 3.15 (Direct Consignment) by providing with:
9. (a) bills of lading or waybills indicating the shipping route and all points of shipment and transhipment prior to the importation of the good; and
10. (b) where the good is shipped through or transhipped in a non-Party, a copy of the customs control documents indicating that the good remained under customs control while in that non-Party. 4.

Where the customs authority of the importing Party determines that a Certificate of Origin is illegible, defective on its face or has not been completed pursuant to Article 4.4,

or discovers that discrepancies exist between the Certificate of Origin and the written declaration, the importer will be granted a period of not less than five working days, but not exceeding 30 working days from the date of request by the customs authority to provide a copy of the corrected Certificate of Origin. 5. An importer that makes a corrected declaration of origin pursuant to paragraph 1(e) and pays any duties owing, will not be subject to penalties under Article 4.16, in accordance with each Party's laws and regulations.

ARTICLE 4.9: WAIVER OF CERTIFICATE OF ORIGIN

Goods sent as small packages from private persons to private persons or forming part of travellers' personal luggage may be admitted as originating goods without requiring the submission of a Certificate of Origin, in accordance with each Party's laws and regulations.

ARTICLE 4.10: RECORD KEEPING REQUIREMENT

Page 595 in PDF1. The application for a Certificate of Origin and all documents related to origin shall be retained by the Issuing Authorities, exporter and producer for not less than five years from the date of issuance of the Certificate of Origin. 2. A copy of the Certificate of Origin and all relevant import documents shall be retained by an importer for not less than five years from the date of importation. 3. An importer, exporter or producer may choose to maintain records specified in paragraphs 1 and 2 in any medium that allows for prompt retrieval, including, but not limited to, digital, electronic, optical, magnetic or hard copy. 4. Importers, exporters and producers that are required to maintain documents related to origin pursuant to paragraphs 1 and 2 will make those documents available for inspection by an officer of the customs authority or Issuing Authorities of a Party conducting a verification visit and provide facilities for inspection thereof.

ARTICLE 4.11: VERIFICATION BY COMPETENT AUTHORITY OF EXPORTING PARTY

1. The importing Party may, at random or when it has reasonable doubt as to the authenticity of the document or as to the accuracy of the information regarding the true origin of the goods in question or of certain parts thereof, request the Issuing Authorities 1 of the exporting Party for a retroactive check. The Issuing Authorities shall conduct such check subject to the following procedures:
2. (a) the request for a retroactive check shall be accompanied with the Certificate of Origin concerned and shall specify the reasons and any additional information suggesting that the particulars given on that Certificate of Origin may be inaccurate, unless the retroactive check is requested on a random basis;
3. (b) the Issuing Authorities receiving a request for a retroactive check shall respond to the request promptly and reply within three months after receipt

1 In the case of Korea, the Issuing Authorities referred to Articles 4.11 through 4.13 for the purposes of origin verification for the exported goods into India refer to the customs authority in accordance with its customs laws and regulations. of the request;

(c) the customs authority of the importing Party may suspend the provision of preferential tariff treatment while awaiting the result of verification. However, it may release the goods to the importer subject to any administrative measures deemed necessary, provided that they are not subject to import prohibition or restriction and that there is no suspicion of fraud; and

(d) the Issuing Authorities shall promptly transmit the results of the verification process to the customs authority of the importing Party which shall then determine whether or not the subject good is originating. The retroactive check process, including the process of notifying the Issuing Authorities of the exporting Party of the results of determination on whether the subject good is originating or not, should be completed within six months. While the process of the retroactive check is being undertaken, subparagraph (c) shall be applied. 2. The customs authority of the importing Party may request an importer for information or documents relating to the origin of imported goods in accordance with its laws and regulations before requesting the retroactive check pursuant to paragraph 1. ARTICLE 4.12: VERIFICATION BY CUSTOMS AUTHORITY OF IMPORTING PARTY

1. If the customs authority of the importing Party is not satisfied with the results of the retroactive check pursuant to Article 4.11, it may, under exceptional circumstances, conduct a verification in the exporting Party by means of:

Page 596 in PDF(a) written requests for information and documentation from the exporter or producer;

(b) written questionnaires to the exporter or producer; and/or

(c) verification visits to the premises of an exporter or producer in the exporting Party. 2. The written request or questionnaire pursuant to paragraph 1(a) or (b) will indicate that the time period the exporter or producer has to complete and return the questionnaire or the information and documentation required will be 30 days or for such longer period as the Parties may agree, from the date of its receipt. 3. When the customs authority of a Party has received the completed questionnaire or the information and documentation required pursuant to paragraph 1(a) or (b), and considers that it needs more information to determine the origin of the goods subject to verification, it may request additional information from the exporter or producer. 4. Where an exporter or producer fails to return a duly completed questionnaire or fails to provide the information and documentation required within the period referred to in paragraph 2, the importing Party may deny preferential tariff treatment to the good in question after providing at least 30 days written notice to the exporter or producer to provide written comments or additional information that will be taken into account prior to completing the verification. 5. Prior to conducting a verification visit pursuant to paragraph 1(c):
5. (a) an importing Party shall deliver a written notification of its intention to conduct the verification visit simultaneously to:
6. (i) the producer or exporter whose premises are to be visited;
7.

Page 597 in PDF(ii) the Issuing Authorities of the Party in the territory of which the verification visit is to occur; 8. (iii) the customs authority of the Party in the territory of which the verification visit is to occur; and
9. (iv) the importer of the good subject to the verification visit;
10. (b) the written notification mentioned in subparagraph (a) shall be as comprehensive as possible and shall include, among others:

(i) the name of the customs authority issuing the notification;

– (ii) the name of the producer or exporter whose premises are to be visited;
– (iii) the proposed date of the verification visit;
– (iv) the coverage of the proposed verification visit, including reference to the good subject to the verification; and
– (v) the names and designation of the officials performing the verification visit;
– (c) an importing Party shall obtain the written consent of the producer or exporter whose premises are to be visited;

(d) when a written consent from the producer or exporter is not obtained within 30 days from the date of receipt of the notification pursuant to subparagraph (a), the notifying Party may deny preferential tariff treatment to the good referred to in the Certificate of Origin that would have been subject to the verification visit; and

(e) the Issuing Authorities receiving the notification may postpone the proposed verification visit and notify in writing the customs authority of the importing Party of such intention within 15 days from the date of receipt of the notification. Notwithstanding any postponement, any verification visit shall be carried out within 60 days from the date of such receipt, or for such longer period as the Parties may agree. 6. For the purposes of paragraph 1(c), an exporter or producer of a good will identify any observers to be present during such verification visit by the customs authority of the importing Party. 7. The importing Party conducting the verification visit shall provide the producer or exporter and importer whose goods are subject to the verification and the relevant issuing authority with a written determination of whether or not the subject good qualifies as an originating good. Any suspended preferential tariff treatment shall be reinstated upon the determination that goods qualify as originating goods. 8. The producer or exporter shall be allowed 30 days from the date of receipt of the
4. written determination pursuant to paragraphs 4 and 7 to provide written comments or additional information regarding the eligibility of the good for preferential tariff treatment.

If the good is still found to be non-originating, the final written determination shall be communicated to the Issuing Authorities within 30 days from the date of receipt of the comments or additional information from the producer or exporter. 9. The verification visit process, including the actual visit, the determination and its notification of whether the subject good is originating or not shall be carried out and its results shall be communicated to the Issuing Authorities within a maximum period of six months from the first day when the verification visit was conducted. While the process of verification is undertaken, Article 4.11.1(c) shall be applied. 10. The customs authority of a Party may, prior to the verification visit, request the importer of the good to voluntarily obtain and supply written information provided by the exporter or producer of the good in the territory of the other Party. The failure of the importer to obtain and supply such information will not be considered as a failure of the exporter or producer to supply the information, or as a ground for denying preferential tariff treatment.

ARTICLE 4.13: VERIFICATION OF MATERIALS THAT ARE USED IN THE PRODUCTION OF THE GOOD

1. Where the customs authority of a Party, in conducting a verification of origin of a good imported into its territory under Articles 4.11 and 4.12, conducts a verification of the origin of a material that is used in the production of the good, the verification of the material may be conducted in accordance with the procedures set out in Article 4.12.1.

Page 598 in PDF2. The customs authority of a Party may consider the material to be non-originating in determining whether the good is an originating good where the producer or supplier of that material does not allow the customs authority access to information required to make a determination of whether the material is an originating material by the following or other means:
2. (a) denial of access to its records;
3. (b) failure to respond to a verification questionnaire; or
4. (c) refusal to consent to a verification visit within 30 days of receipt of notification under Article 4.12.5(d) as made applicable by Article 4.12.1. 3. A Party will not consider a material that is used in the production of a good to be a non-originating material solely on the basis of postponement of a verification visit under Article 4.12.5(e) as made applicable by paragraph 1. 4. Communications under Articles 4.11 through 4.13 between the Parties shall be in the English language.

ARTICLE 4.14: DENIAL OF PREFERENTIAL TARIFF TREATMENT

1. Except as otherwise provided for in this Chapter, the importing Party may deny claim for preferential tariff treatment or recover unpaid duties in accordance with its laws and regulations, where:
2. (a) the good does not meet the requirements of Chapter Three (Rules of

Origin);

– (b) the exporter, producer or importer of the good that is required to maintain records or documentation under Article 4.10 fails to maintain records or documentation relevant to determining the origin of the good or denies access to the records or documentation;
– (c) the importer, exporter or producer fails to provide information that the Party requested pursuant to Articles 4.12.1(a) and 4.12.1(b) demonstrating that the good is an originating good;
– (d) after receipt of a written notification for a verification visit pursuant to Article 4.12.5, the exporter or producer in the territory of the other Party prevents such verification visit; or
– (e) the Party finds a pattern of conduct indicating that an importer, exporter or producer has provided false or unsupported information or declarations that a good imported into its territory is an originating good. 2. For the purposes of paragraph 1(e), "pattern of conduct" means at least two instances of false or unsupported representations by an exporter or producer of a good resulting in at least two written determinations being sent to that exporter or producer pursuant to Articles 4.12.4 and 4.12.7, that conclude, as a finding of fact, that Certificates of Origin applied by that exporter or producer with respect to identical goods contain false or unsupported representations.

ARTICLE 4.15: CONFIDENTIALITY

1. Each Party shall maintain, in accordance with its laws and regulations, confidentiality of the information collected pursuant to this Chapter and shall protect that information from disclosure that could prejudice the competitive position of the persons providing the information. Where the Party receiving the information is required by its laws and regulations to disclose information, that Party shall ensure to notify the Party or persons who provided that information.

Page 599 in PDF2. The confidential information collected pursuant to this Chapter shall not be used for purposes other than the administration and enforcement of determinations of origin, and of customs matters except with the permission of the Party or persons who provided the confidential information. 3. Notwithstanding paragraph 2, information that is obtained pursuant to this Chapter may be used in any administrative, judicial or quasi-judicial proceedings instituted for failure to comply with customs-related laws and regulations implementing Chapter Three (Rules of Origin) and this Chapter. The Party or persons who provided the information will be notified in advance of such use.

ARTICLE 4.16: PENALTIES

1. Each Party shall maintain measures imposing criminal, civil or administrative sanctions for violations of its laws and regulations relating to this Chapter. 2. When it is suspected that fraudulent acts in connection with the Certificate of Origin have been committed, the Issuing Authorities concerned shall cooperate in the action to be taken in the territory of the respective Party against the persons involved.

ARTICLE 4.17: REVIEW

After five years from the date of entry into force of this Agreement, the Parties shall examine and revise, if deemed necessary, the system of the Certificate of Origin including certification completed and signed by the exporter or producer and other procedures under this Chapter.

ARTICLE 4.18: UNIFORM REGULATIONS/RULES

Page 600 in PDF1. The Parties shall establish and implement, through their respective laws, regulations or administrative policies, by the date of entry into force of this Agreement, Uniform Regulations/Rules regarding the interpretation, application and administration of Chapter Three (Rules of Origin) and this Chapter. 2. Each Party shall implement any modification of or addition to the Uniform Regulations/Rules within such period as the Parties may agree.

ANNEX 4-A ISSUING AUTHORITY OF CERTIFICATE OF ORIGIN

KOREA-INDIA COMPREHENSIVE ECONOMIC PARTNERSHIP AGREEMENT ORIGINAL (DUPLICATE/TRIPLICATE/QUADRUPLICATE) 1. Exporter (name, address, country, e-mail address, telephone number, fax number)

Page 602 in PDF2. Producer (name, address, country) (optional)

Reference No. :

KOREA-INDIA COMPREHENSIVE ECONOMIC PARTNERSHIP AGREEMENT

PREFERENTIAL CERTIFICATE OF ORIGIN

(Combined Declaration and Certificate)

Issued in (Country)

3. Importer (name, address, country) (optional)

5. For Official Use

4. Means of transport and route (optional)

Departure date:

Vessel's name/Aircraft etc. :

Port of Discharge :

6. Remarks

7. HS Code (6 digit)

8. Description of goods, including quantity

9. Gross weight and value (FOB)

10. Origin criterion

11. Number and date of Invoices

12. Declaration by the exporter

The undersigned hereby declares that the above details and statement are correct; that all goods were produced in

…………………………… (Country) …

and that they comply with the origin requirements specified for these goods in the KOREA-INDIA Comprehensive Economic Partnership Agreement for the goods exported to

………………………………. (Importing Country)………………..

…………………………………………………….

Place and date, signature of authorised signatory

13. Certification

It is hereby certified, on the basis of control carried out, that the declaration by the exporter is correct. ………………………………………………………………….

Place and date, signature and stamp of issuing authority

14. □ Third country invoicing (name, address, country)

Instructions for Completing the Certificate of Origin

1. Parties which accept this form for the purpose of preferential tariff treatment under the KOREA-INDIA Comprehensive Economic Partnership Agreement (KINCEPA) are REPUBLIC OF KOREA and REPUBLIC OF INDIA. 2. CONDITIONS: To enjoy preferential tariff treatment under the KINCEPA, goods sent to a Party listed above:
3. (i) must fall within a description of goods eligible for concessions in the importing Party;
4. (ii) must comply with the consignment conditions in accordance with Article 3.15 (Direct Consignment) of Chapter Three (Rules of Origin) of the KINCEPA; and
5. (iii) must comply with the origin criteria in Chapter Three (Rules of Origin) of the KINCEPA. 3. ORIGIN CRITERION: For goods that meet the origin criteria, the exporter must indicate in box 10 of this Certificate of Origin, the origin criteria met, in the manner shown in the following table:
4. EACH ARTICLE MUST QUALIFY: It should be noted that all the goods in a consignment must qualify separately in their own right. This is of particular relevance when similar articles of different sizes or spare parts are sent. 5. DESCRIPTION OF GOODS: The description of goods must be sufficiently detailed to enable the goods to be identified by the customs officers examining them. 6. HARMONISED SYSTEM NUMBER: The Harmonised System number shall be a 6 digit code of the goods. 7. FOR OFFICIAL USE: The customs authority of the importing Party shall indicate in Box 5 of this Certificate of Origin whether or not preferential tariff treatment is accorded. 8. REMARKS: In case of issuance of certificates retrospectively, Box 6 should bear the words 'ISSUED RETROSPECTIVELY', and in case of a certified true copy, Box 6 should bear the words 'CERTIFIED TRUE COPY'. 9. THIRD COUNTRY INVOICING:

Page 603 in PDF

In cases where invoices are issued by an operator in a third country, the 'Third Country Invoicing' box should be ticked (√) and such information as the name, address and country of the company or the operator issuing the invoice shall be indicated in Box 14.
ORIGIN CRITERION	ORIGIN CRITERION	INSERT IN BOX 10
(a) the	Goods wholly obtained or produced in the territory of exporting Party	'WO'
(b)	Goods satisfying Article 3.4.1(b) of Chapter Three (Rules of Origin) of the KINCEPA	'CTSH + RVC 35%'
(c)	Goods satisfying the Product Specific Rules – Change in Tariff Classification	'CC / CTH / CTSH'
–	Regional Value Content	'RVC X %' that needs to be met for the good to qualify as originating; e.g. 'RVC 35%'
–	Change in Tariff Classification or Regional Value Content	'CC / CTH / CTSH' or 'RVC X %'
–	Change in Tariff Classification + Regional Value Content	'CC / CTH / CTSH + RVC X %'
–	Specific Processes	'SP'
–	Others	'Others'
(d) Goods satisfying Article 3.14 of Chapter Three (Rules of Origin) of the KINCEPA	(d) Goods satisfying Article 3.14 of Chapter Three (Rules of Origin) of the KINCEPA	'OP'
Note: The instructions hereon are only used for the purposes of reference to complete the Certificate of Origin, and thus do not have to be reproduced or printed in the overleaf page.

TRADE FACILITATION AND CUSTOMS COOPERATION

ARTICLE 5.1: OBJECTIVES AND PRINCIPLES

Page 604 in PDFWith the objectives of facilitating trade under this Agreement and cooperating in pursuing trade facilitation initiatives on a bilateral basis between Korea and India, both Parties agree to administer their import and export processes for goods traded under this Agreement on principles that:

– (a) procedures be simplified and harmonised on the basis of international standards while recognising the importance of balance between compliance and facilitation to ensure the free flow of trade and to meet the needs of governments for revenue and the protection of society;
– (b) entry procedures be consistent and transparent to ensure predictability for importers and exporters;
– (c) a Party includes consultations with the representatives of its trading community before adopting significant modifications to procedures;
– (d) procedures be based on risk assessment principles to focus compliance efforts by promoting effective use of resources; and
– (e) the Parties encourage mutual cooperation, technical assistance and the exchange of information, including information on best practices, for the purposes of promoting the application of and compliance with the trade facilitation measures agreed upon under this Agreement.

ARTICLE 5.2: RELEASE OF GOODS

1. Each Party shall adopt or maintain simplified customs procedures for the efficient release of goods in order to facilitate trade between the Parties. 2. Pursuant to paragraph 1, each Party shall ensure that its customs authority shall adopt or maintain procedures that:
3. (a) provide for the release of goods on completion of all formalities in compliance with its laws and regulations;
4. (b) to the extent possible, provide for advance electronic submission and processing of information before physical arrival of goods to enable the release of goods on arrival;
5. (c) provide option to importers to obtain release of imported goods, other than prohibited, controlled or regulated goods, at the place of importation, without transfer to bonded warehouses or other similar facilities; and
6. (d) in accordance with its laws and regulations, allow importers to temporarily release goods by providing sufficient guarantee in the form of a surety, a deposit, or any other appropriate instrument, covering the ultimate payment of the customs duties, taxes and fees in connection with the importation of the goods. 3. Each Party shall endeavour to adopt and maintain a system under which goods in need of emergency can go through the customs procedures for 24 hours a day including holidays. 4. The Parties recognise that, for certain goods or under certain circumstances, such as goods subject to quota or to health-related or public safety requirements, releasing the goods may require the submission of more extensive information, before or at the time of arrival of the goods so that the customs authority can examine the goods for release. 5. The Parties shall endeavour to ensure that the requirements of their respective agencies related to the import and export of goods are coordinated to facilitate trade, regardless of whether these requirements are administered by an agency or the customs authority on behalf of that agency. In furtherance of this objective, each Party shall endeavour to take steps to harmonise the document filing requirements of its respective agencies with the objective of allowing importers and exporters to present all required documents to one agency. 6. The Parties, through their customs authorities, shall establish means of consultation with their trade and business communities to promote greater cooperation and the exchange of information.

ARTICLE 5.3: AUTOMATION

Each Party shall endeavour to use information technology that expedites procedures for the release of goods and shall endeavour to:

Page 605 in PDF– (a) make electronic systems accessible to customs users; and
– (b) use international standards, including the development of a set of common data elements and processes in accordance with World Customs Organization (hereinafter referred to as 'WCO') Customs Data Model and related WCO recommendations and guidelines.

ARTICLE 5.4: RISK MANAGEMENT

Each Party shall endeavour to adopt or maintain electronic or automated risk management systems for risk analysis and targeting that enable its customs authority to focus its inspection activities on high-risk goods and that simplify the clearance and movement of low-risk goods.

ARTICLE 5.5: EXPRESS SHIPMENTS

Each Party shall endeavour to adopt or maintain expedited customs procedures for express shipments while maintaining appropriate customs control and selection. These procedures shall, to the extent possible:

– (a) provide a separate and expedited customs procedures for express shipments, and where applicable, use the World Customs Organization Guidelines for the Immediate Release of Consignments by Customs ;
– (b) provide for advance electronic submission and processing of information before physical arrival of express shipments to enable their release upon arrival; and
– (c) consistent with its laws and regulations, provide simplified documentary requirements for express shipments.

ARTICLE 5.6: TRANSPARENCY

1. Each Party shall publish, including on the Internet, its customs laws, regulations and general administrative procedures.

Page 606 in PDF2. Each Party shall designate or maintain one or more inquiry points to address inquiries by interested persons concerning customs matters and shall make available on the Internet information concerning the procedures for making such inquiries. 3. To the extent possible, each Party shall publish in advance any regulations of general application governing customs matters that it proposes to adopt and provide interested persons with the opportunity to comment prior to their adoption.

ARTICLE 5.7: REVIEW AND APPEAL

1. Each Party shall provide an easily accessible process for administrative and judicial review or appeal of the decisions taken by its customs authority. 2. Subject to each Party's laws and regulations, any affected person shall have the right to appeal against the decisions taken by its customs authority. In case it is required for reasons of confidentiality, each Party shall provide for submission of the information by the producer or exporter on behalf of the importer directly to the Party conducting the administrative review. Without prejudice to the use of such information in the process of review as per each Party's laws and regulations, the exporter or producer providing the information may ask the Party conducting the administrative review to treat that information as confidential in accordance with Article 4.15 (Confidentiality). 3. Application for review or appeal of the decisions taken by the customs authority of a Party shall be made in writing and shall be accompanied by all relevant documents.

ARTICLE 5.8: ADVANCE RULINGS

1. In accordance with its laws and regulations, each Party shall endeavour to provide, through its customs or other competent authorities, for the expeditious issuance of written advance rulings, prior to the importation of a good into its territory, to an importer in its territory or an exporter or a producer in the territory of the other Party, concerning:
2. (a) classification of goods;
3. (b) principles to be adopted for the purpose of determination of value of goods;
4. (c) determination of origin of goods; or
5. (d) such other matters as the Parties may agree. 2. Each Party shall adopt or maintain procedures for the issuance of such advance rulings, including the details of the information required to process an application for a ruling. 3. Subject to any confidentiality requirements in its laws and regulations, each Party shall make available to the public, for example, on the Internet, its advance rulings on tariff classification and any other matter as the Parties may agree. 4. To facilitate trade, the Parties shall include in their bilateral dialogue regular updates on changes in their respective laws and regulations on the matters listed in paragraph 1.

ARTICLE 5.9: CUSTOMS COOPERATION

1. The Parties undertake to adopt international best practices for trade facilitation, which may include the adoption of advanced customs procedures.

Page 607 in PDF2. The Parties affirm their commitments to the facilitation of the legitimate movement of goods and shall exchange expertise on measures to improve customs techniques, automation and procedures in accordance with this Agreement. 3. The Parties shall commit:
4. (a) for the purposes of facilitating the flow of trade between them, in customsrelated matters regarding the importation, exportation and transit of goods, to pursuing the harmonisation of documentation used in trade and data elements according to international standards;
5. (b) to intensifying cooperation between their customs laboratories and scientific departments;
6. (c) to the exchange of customs' personnel between the Parties;
7. (d) to jointly organising training programmes on customs-related issues;
8. (e) to the development of effective mechanisms for communicating with the trade and business communities;
9. (f) to developing verification standards and a framework to ensure that both Parties act in a consistent manner in determining that goods imported into their territories meet the requirements set out in Chapter Three (Rules of Origin);
10. (g) to the extent practicable, to assisting each other in the tariff classification, valuation and determination of origin of goods, for the purposes of preferential tariff treatment; and
11. (h) to promoting a strong and efficient regime of intellectual property rights in accordance with their laws and regulations. 4. Each Party, on request, shall notify the other Party, in writing, the classification of a good of the other Party, determined by it. The Parties shall consult to address the discrepancies regarding classification between the

ARTICLE 5.10: CUSTOMS COMMITTEE

Page 608 in PDF1. The Parties agree to establish a Customs Committee to address any customs-related issues for:
2. (a) the uniform interpretation, application and administration of Chapter Three (Rules of Origin), Chapter Four (Origin Procedures), this Chapter and Uniform Regulations/Rules;
3. (b) addressing issues on tariff classification and valuation relating to determinations of origin;
4. (c) reviewing of rules of origin;
5. (d) developing detailed guidelines for origin verification procedures to ensure uniform interpretation, application and administration of Articles 4.11 through 4.13 ; and
6. (e) considering any other customs-related matter referred to it by the customs authority of the Parties or the Parties or Joint Committee. 2. The Customs Committee will meet within one year from the date of entry into force of this Agreement and shall meet thereafter as required and at least once a year, alternately between Korea and India. 3. The Customs Committee shall comprise representatives of customs and other competent authorities from each Party and shall draw up its own rules of procedure at its first meeting. 4. The Customs Committee may formulate resolutions, recommendations or opinions which it considers necessary and report to the Parties or to the Joint Committee.

ARTICLE 5.11: CUSTOMS CONTACT POINTS

Each Party shall designate official contact points and provide details thereof to the other Party, with a view to facilitating the effective implementation of this Chapter and other related Chapters. If the matter cannot be resolved through the contact points, the matter shall be referred to the Customs Committee set out in Article 5.10.

CHAPTER SIX TRADE IN SERVICES

ARTICLE 6.1: DEFINITIONS

Page 609 in PDFFor the purposes of this Chapter:

a juridical person is:

Page 611 in PDF2. For the purposes of this Chapter, measures adopted or maintained by a Party mean measures adopted or maintained by central, regional or local governments and authorities, or by non-governmental bodies in the exercise of any regulatory, administrative or other governmental authority delegated by central, regional or local governments and authorities. 3. This Chapter does not apply to:
3. (a) government procurement;
4. (b) subsidies or grants, including government-supported loans, guarantees and insurance; or to any conditions attached to the receipt or continued receipt of such subsidies or grants, whether or not such subsidies or grants are offered exclusively to domestic services, service consumers or service suppliers;
5. (c) services provided in the exercise of governmental authority, provided that such services are supplied neither on a commercial basis, nor in competition with one or more service providers; and
6. (d) transportation and non-transportation air services, including domestic and international services, whether scheduled or non-scheduled, and related services in support of air services 3 other than:
7. (i) aircraft repair and maintenance services;
8. (ii) the selling and marketing of air transport services; and
9. (iii) computer reservation system services. Chapter. Such treatment shall be extended to the presence through which the service is supplied and need not be extended to any other parts of the supplier located outside the territory where the service is supplied. The Parties understand that 'seeks to provide' or 'provides a service' has the same meaning as 'supplies a service' as used in Article XXVIII(g) of GATS. 3 The Parties understand that ground handling services are part of related services in support of air services. 4. This Chapter shall not apply to measures affecting natural persons seeking access to the employment market of a Party, nor shall it apply to measures regarding citizenship, residence or employment on a permanent basis. 5. Nothing in this Chapter shall prevent a Party from applying measures to regulate the entry of natural persons of the other Party into, or their temporary stay in, its territory, including those measures necessary to protect the integrity of, and to ensure the orderly movement of natural persons across its borders, provided that such measures are not applied in such a manner as to nullify or impair the benefits accruing to the other Party under the terms of this Chapter as well as the terms of specific commitments undertaken. 6. New services, including new financial services, shall be considered for possible incorporation into this Chapter at future reviews held in accordance with Article 6.19, or at the request of either Party immediately. The supply of services which are not technically or technologically feasible when this Agreement comes into force shall, when they become feasible, also be considered for possible incorporation at future reviews or at the request of either Party immediately.

ARTICLE 6.3: REVIEW OF MOST FAVOURED NATION COMMITMENTS

Page 612 in PDFIf, after the date of entry into force of this Agreement, a Party enters into any agreement on trade in services with a non-Party, it shall give consideration to a request by the other Party for the incorporation herein of treatment no less favourable than that provided under the aforesaid agreement. Any such incorporation should maintain the overall balance of commitments undertaken by each Party under this Agreement.

ARTICLE 6.4: MARKET ACCESS

1. With respect to market access through the modes of supply defined in Article 6.1, each Party shall accord services and service suppliers of the other Party treatment no less favourable than that provided for under the terms, limitations and conditions agreed and specified in its Schedule of specific commitments 4 . 2. In sectors where market access commitments are undertaken, the measures which a Party shall not maintain or adopt either on the basis of a regional subdivision or on the basis of its entire territory, unless otherwise specified in its Schedule of specific commitments, are defined as:
3. (a) limitations on the number of service suppliers whether in the form of numerical quotas, monopolies, exclusive service suppliers or the requirement of an economic needs test;
4. (b) limitations on the total value of service transactions or assets in the form of numerical quotas or the requirement of an economic needs test;
5. (c) limitations on the total number of service operations or the total quantity of services output expressed in terms of designated numerical units in the form of quotas or the requirement of an economic needs test 5 ;

4 If a Party undertakes a market access commitment in relation to the supply of a service through the mode of supply referred to in Article 6.1 and if the cross-border movement of capital is an essential part of the service itself, that Party is thereby committed to allow such movement of capital. If a Party undertakes a market-access commitment in relation to the supply of a service through the mode of supply referred to in Article 6.1, it is thereby committed to allow related transfers of capital into its territory. 5 Subparagraph (c) does not cover measures of a Party which limits inputs for the supply of services. – (d) limitations on the total number of natural persons that may be employed in a particular service sector or that a service supplier may employ and who are necessary for, and directly related to, the supply of a specific service in the form of numerical quotas or the requirement of an economic needs test;
– (e) measures which restrict or require specific types of legal entity or joint venture through which a service supplier may supply a service; and
– (f) limitations on the participation of foreign capital in terms of maximum percentage limit on foreign shareholding or the total value of individual or aggregate foreign investment.

ARTICLE 6.5: NATIONAL TREATMENT

1. In the sectors inscribed in its Schedule of specific commitments, and subject to any conditions and qualifications set out therein, each Party shall accord to services and service suppliers of the other Party treatment no less favourable than that it accords, in like circumstances, to its own services and service suppliers 6 .

Page 613 in PDF2. Any subsequent establishment, acquisition and expansion of investments by a service supplier that is incorporated, constituted, set up or otherwise duly organised under the law of a Party, and which is owned by a service supplier of the other Party, shall be regarded as an investment of the other Party, for the purpose of determining the applicable treatment to be accorded under this Article 7 . 3. The treatment to be accorded by a Party under paragraph 1 means, with respect to a regional or local level government, treatment no less favourable than the most favourable treatment accorded by that regional or local level government to like service suppliers of the Party of which it forms a part. 4. A Party may meet the requirement of paragraph 1 by according to services and service suppliers of the other Party, either formally identical treatment or formally different treatment to that it accords to its own like services and service suppliers. 5. Formally identical or formally different treatment shall be considered to be less favourable if it modifies the conditions of competition in favour of services or service suppliers of a Party compared to like services or service suppliers of the other Party.

ARTICLE 6.6: ADDITIONAL COMMITMENTS

The Parties may negotiate commitments with respect to measures affecting trade in services not subject to scheduling under Article 6.4 or 6.5, including those regarding qualifications, standards or licencing matters. Such commitments shall be inscribed in a

6 Specific commitments assumed under this Article shall not be construed to require any Party to compensate for any inherent competitive disadvantages which result from the foreign character of the relevant services or service suppliers. 7 The Parties understand that although such service suppliers may be accorded any better treatment which is available under the regime of that Party, at the time of such subsequent establishment, acquisition and expansion of investments, any such better treatment accorded shall not be construed as an automatic modification to the Parties' respective Schedules in Annex I (Non-Conformity Measures for Investment(Existing Measures)) or II (Non-Conformity Measures for Investment(Future Measures)) in Chapter Ten (Investment).

Page 614 in PDF1. In sectors where specific commitments are undertaken, each Party shall ensure that all measures of general application affecting trade in services are administered in a reasonable, objective and impartial manner. 2. Each Party shall maintain or institute as soon as practicable judicial, arbitral or administrative tribunals or procedures which provide, at the request of an affected service supplier of the other Party, for the prompt review of, and where justified, appropriate remedies for, administrative decisions affecting trade in services. Where such procedures are not independent of the agency entrusted with the administrative decision concerned, the Party shall ensure that the procedures in fact provide for an objective and impartial review. 3. Paragraph 2 shall not be construed to require a Party to institute such tribunals or procedures where this would be inconsistent with its constitutional structure or the nature of its legal system. 4. Where authorisation is required for the supply of a service on which a specific commitment has been made, the competent authorities of a Party shall, within a reasonable period of time after the submission of an application considered complete under its laws and regulations, inform the applicant of the decision concerning the application. At the request of the applicant, the competent authorities of the Party shall provide, without undue delay, information concerning the status of the application. 5. With the objective of ensuring that domestic regulations, including measures relating to qualification requirements and procedures, technical standards and licencing requirements, do not constitute unnecessary barriers to trade in services, the Parties shall jointly review the results of the negotiations on disciplines on these measures, pursuant to Article VI:4 of GATS, with a view to their incorporation into this Chapter. The Parties note that such disciplines aim to ensure that such requirements are inter alia :
6. (a) based on objective and transparent criteria, such as competence and the ability to supply the service;
7. (b) not more burdensome than necessary to ensure the quality of the service; and
8. (c) in the case of licencing procedures, not in themselves a restriction on the supply of the service. 6. Pending the incorporation of disciplines pursuant to paragraph 5 for sectors where a Party has undertaken specific commitments and subject to any terms, limitations, conditions or qualifications set out therein, a Party shall not apply licencing and qualification requirements and technical standards that nullify or impair such specific commitments in a manner which:
10. (a) does not comply with the criteria outlined in paragraph 5(a), (b) or (c); and
11. (b) could not reasonably have been expected of that Party at the time the specific commitments in those sectors were made. 7.

In determining whether a Party is in conformity with the obligations under paragraph 6, account shall be taken of international standards of relevant international

organisations 8 applied by that Party. 8. In sectors where specific commitments regarding professional services are undertaken, each Party shall provide for adequate procedures to verify the competence of professionals of the other Party.

ARTICLE 6.8: RECOGNITION

1. For the purposes of the fulfillment of its standards or criteria for the authorisation, licencing or certification of services suppliers, a Party may recognise the education or experience obtained, requirements met, or licences or certifications granted in the other Party.

Page 615 in PDF2. After the date of entry into force of this Agreement, upon request being made in writing by a Party to the other Party in any regulated service sector, the Parties shall encourage that their respective professional bodies negotiate and conclude, within 12 months of the date of entry into force of this Agreement, in that service sector for mutual recognition of education, or experience obtained, requirements met, or licences or certifications granted in that service sector, with a view to the achievement of early outcomes. Any delay or failure by these professional bodies to reach and conclude agreement on the details of such agreement or arrangements shall not be regarded as a breach of a Party's obligations under this paragraph and shall not be subject to Chapter Fourteen (Dispute Settlement). Progress in this regard will be continually reviewed by the Parties in the course of the review pursuant to Article 15.2 (Joint Committee and Review). 3. Where a Party recognises, by agreement or arrangement, the education or experience obtained, requirements met or licences or certifications granted in the territory of a country that is not a Party to this Agreement, that Party shall accord the other Party, upon request, adequate opportunity to negotiate its accession to such an agreement or arrangement or to negotiate comparable ones with it. Where a Party accords recognition autonomously, it shall afford adequate opportunity for the other Party to demonstrate that the education or experience obtained, requirements met or licences or certifications granted in the territory of that other Party should also be recognised. 4. The Parties agree that they shall not be responsible in any way for the settlement of disputes arising out of or under these agreements or arrangements for mutual recognition concluded by their respective professional, standard-setting or self-regulatory bodies under this Article and that the provisions of Chapter Fourteen (Dispute Settlement) shall not apply to disputes arising out of, or under the provisions of such agreements or arrangements.

ARTICLE 6.9: MONOPOLY AND EXCLUSIVE SERVICE SUPPLIERS

1. Each Party shall ensure that any monopoly supplier of a service in its territory does not, in the supply of the monopoly service in the relevant market, act in a manner inconsistent with that Party's Schedule of specific commitments. 2. Where a Party's monopoly supplier competes, either directly or through an affiliated company, in the supply of a service outside the scope of its monopoly rights and which is subject to that Party's Schedule of specific commitments, the Party shall ensure

8 The term 'relevant international organisations' refers to international bodies whose membership is open to relevant bodies of both Parties. that such a supplier does not abuse its monopoly position to act in its territory in a manner inconsistent with such commitments. 3. If a Party has reason to believe that a monopoly supplier of a service of the other Party is acting in a manner inconsistent with paragraph 1 or 2, it may request the other Party establishing, maintaining or authorising such supplier to provide specific information concerning the relevant operations in its territory. 4. The provisions of this Article shall also apply to cases of exclusive service suppliers, where a Party, formally or in effect:
3. (a) authorises or establishes a small number of service suppliers; and
4. (b) substantially prevents competition among those suppliers in its territory .

ARTICLE 6.10: BUSINESS PRACTICES 1. The Parties recognise that certain business practices of service suppliers, other than those falling under Article 6.9, may restrain competition and thereby restrict trade in services.

Page 616 in PDF2. A Party shall, at the request of the other Party, enter into consultations with a view to eliminating practices referred to in paragraph 1. The Party addressed shall accord full and sympathetic consideration to such a request and shall cooperate through the supply of publicly available non-confidential information of relevance to the matter in question. The Party addressed shall also provide other information available to the requesting Party, subject to its law and to the conclusion of satisfactory agreement concerning the safeguarding of its confidentiality by the requesting Party.

ARTICLE 6.11: SAFEGUARD MEASURES

1. Neither Party shall take safeguard action against services and service suppliers of the other Party from the date of entry into force of this Agreement. Neither Party shall initiate or continue any safeguard investigations in respect of services and service suppliers of the other Party. 2. The Parties shall review the issue of safeguard measures in the context of developments in international fora of which both Parties are party.

ARTICLE 6.12: PAYMENTS AND TRANSFERS

1. Except under the circumstances envisaged in Article 6.13, a Party shall not apply restrictions on international transfers and payments for current transactions relating to its specific commitments. 2. Nothing in this Chapter shall affect the rights and obligations of the Parties as members of the International Monetary Fund under the Articles of Agreement of the International Monetary Fund , including the use of exchange actions which are in conformity with them, provided that a Party shall not impose restrictions on any capital transactions inconsistently with its specific commitments regarding such transactions, except under Article 6.13 or at the request of the Fund.

ARTICLE 6.13: RESTRICTIONS TO SAFEGUARD THE BALANCE OF PAYMENTS 1. In the event of serious balance of payments and external financial difficulties or a threat thereof, a Party may, in accordance with Articles XI and XII of GATS adopt or maintain restrictions on trade in services on which it has undertaken specific commitments, including on payments or transfers for transactions relating to such obligations. It is recognised that particular pressures on the balance of payments of a Party in the process of economic development may necessitate the use of restrictions to ensure, inter alia , the maintenance of a level of financial reserves adequate for the implementation of its programme of economic development.

Page 617 in PDF2. The restrictions referred to in paragraph 1 shall:
3. (a) be consistent with the Articles of Agreement of the International Monetary Fund ;
4. (b) avoid unnecessary damage to the commercial, economic and financial interests of the other Party;
5. (c) not exceed those necessary to deal with the circumstances described in paragraph 1;
6. (d) be temporary and be phased out progressively as the situation specified in paragraph 1 improves; and
7. (e) be applied on a national treatment basis and such that the other Party is treated no less favourably than any country that is not a Party to this Agreement. 3. Any restrictions adopted or maintained under paragraph 1, or any changes therein, shall be promptly notified to the other Party. 4. The Party adopting any restrictions under paragraph 1 shall commence consultations with the other Party in order to review the restrictions adopted by it.

ARTICLE 6.14: GENERAL EXCEPTIONS

1. Subject to the requirement that such measures are not applied in a manner which would constitute a means of arbitrary or unjustifiable discrimination against the other Party, or a disguised restriction on trade in services, nothing in this Chapter shall be construed to prevent the adoption or enforcement by either Party of measures:
2. (a) necessary to protect public morals or to maintain public order 9 ;
3. (b) necessary to protect human, animal or plant life or health;

9 The public order exception may be invoked by a Party only where a genuine and sufficiently serious threat is posed to one of the fundamental interests of society. – (c) necessary to secure compliance with laws or regulations which are not inconsistent with the provisions of this Chapter including those relating to:
– (i) the prevention of deceptive and fraudulent practices or to deal with the effects of a default on services contracts;
– (ii) the protection of the privacy of individuals in relation to the processing and dissemination of personal data and the protection of confidentiality of individual records and accounts; or

(iii) safety; or

– (d) inconsistent with Article 6.5, provided that the difference in treatment is aimed at ensuring the equitable or effective 10 imposition or collection of direct taxes in respect of services or service suppliers of the other Party. 2. Nothing in this Agreement shall prevent a Party from adopting or maintaining measures under which it accords more favourable treatment to persons of a non-Party than that accorded to persons of the other Party to this Agreement as a result of a bilateral double taxation avoidance agreement between the Party and such non-Party.

ARTICLE 6.15: SECURITY EXCEPTIONS

1. Nothing in this Chapter shall be construed:

Page 618 in PDF– (a) to require a Party to furnish any information, the disclosure of which it considers contrary to its essential security interests;
– (b) to prevent a Party from taking any action which it considers necessary for the protection of its essential security interests:
– (i) relating to the supply of services as carried out directly or indirectly for the purposes of provisioning a military establishment;
– (ii) relating to fissionable and fusionable materials or the materials from which they are derived;
– (iii) taken in time of war or other emergency in international relations; or

10 Measures that are aimed at ensuring the equitable or effective imposition or collection of direct taxes include measures taken by a Party under its taxation system which:

(i) apply to non-resident service suppliers in recognition of the fact that the tax obligation of nonresidents is determined with respect to taxable items sourced or located in the Party's territory; or

(ii) apply to non-residents in order to ensure the imposition or collection of taxes in the Party's territory; or (iii) apply to non-residents or residents in order to prevent the avoidance or evasion of taxes, including compliance measures; or

(iv) apply to consumers of services supplied in or from the territory of the other Party in order to ensure the imposition or collection of taxes on such consumers derived from sources in the Party's territory; or

(v) distinguish service suppliers subject to tax on world-wide taxable items from other service suppliers, in recognition of the difference in the nature of the tax base between them; or

(vi) determine, allocate or apportion income, profit, gain, loss, deduction or credit of resident persons or branches, or between related persons or branches of the same person, in order to safeguard the Party's tax base. Tax terms or concepts in paragraph 1(d) and in this footnote are determined according to tax definitions and concepts, or equivalent or similar definitions and concepts, under the domestic law of the Party taking the measure.

Page 619 in PDF– (iv) relating to protection of critical public infrastructure for communications, power and water supply from deliberate attempts intended to disable or degrade such infrastructures 11 ; or – (c) to prevent a Party from taking any action in pursuance of its obligations under the United Nations Charter for the maintenance of international peace and security. 2. Each Party shall inform the other Party to the fullest extent possible of measures taken under paragraphs 1(b) and (c) and of their termination. 3. Nothing in this Chapter shall be construed to require a Party to accord the benefits of this Chapter to a service supplier of the other Party where a Party adopts or maintains measures in any laws and regulations which it considers necessary for the protection of its essential security interests with respect to a non-Party or a service supplier of a non-Party that would be violated or circumvented if the benefits of this Chapter were accorded to such a service supplier.

ARTICLE 6.16: SUBSIDIES

1. The Parties shall review the treatment of subsidies in the context of developments in multilateral fora of which both Parties are party. 2. In the event that either Party considers that its interests have been adversely affected by a subsidy or grant provided by the other Party, upon request, the other Party shall enter into consultations with a view to resolving the matter. 3. During the consultations referred to in paragraph 2, the subsidising Party may, as it deems fit, consider a request of the other Party for information relating to the subsidy scheme or programme such as:
4. (a) its laws and regulations under which the measure is introduced;
5. (b) form of the measure, including grant, loan or tax measure;
6. (c) policy objective and/or purpose of the measure;
7. (d) dates and duration of the programme or subsidy and any other time limits attached to it; and
8. (e) eligibility requirements of the measure, including criteria applied with respect to the potential population of beneficiaries. 4. Chapter Fourteen (Dispute Settlement) shall not apply to any requests made or consultations held under this Article or to any disputes that may arise between the Parties under this Article.

ARTICLE 6.17: SCHEDULE OF SPECIFIC COMMITMENTS

1. Each Party shall set out in its Schedule the specific commitments it undertakes under Articles 6.4 through 6.6. With respect to sectors where such commitments are

11 Paragraph 1(b)(iv) is subject to the requirement that such measures are not applied in a manner which would constitute a means of arbitrary or unjustifiable discrimination against the other Party, or a disguised restriction on trade in services. undertaken, each Schedule of specific commitments shall specify:

– (a) terms, limitations and conditions on market access;
– (b) conditions and qualifications on national treatment;
– (c) undertakings relating to additional commitments;
– (d) where appropriate the time frame for implementation of such commitments; and
– (e) the date of entry into force of such commitments. 2. Measures inconsistent with Articles 6.4 and 6.5 shall be inscribed in the column relating to Article 6.4. In this case the inscription will be considered to provide a condition or qualification to Article 6.5 as well. 3. Schedules of specific commitments shall be annexed to this Chapter as Annexes 6A and 6-B and shall form an integral part of this Agreement. 4. Regarding commitments on Articles 6.4 and 6.5 for trade in services, only the Schedule of specific commitments in Annex 6-A or 6-B applies.

ARTICLE 6.18: MODIFICATION OF SCHEDULES

1. A Party may modify or withdraw any commitment in its Schedule, at any time after three years have elapsed from the date on which that commitment entered into force, in accordance with this Article. The modifying Party shall notify the other Party of its intent to so modify or withdraw a commitment no later than three months before the intended date of implementation of the modification or withdrawal.

Page 620 in PDF2. At the request of the other Party, the modifying Party shall enter into negotiations with a view to reaching agreement on any necessary compensatory adjustment. In such negotiations and agreement, the Party shall endeavour to maintain a general level of mutually advantageous commitments not less favourable to trade than that provided for in the Schedule of specific commitments prior to such negotiations. The Parties shall endeavour to conclude negotiations on such compensatory adjustment to mutual satisfaction within six months, failing which recourse may be had to Chapter Fourteen (Dispute Settlement).

ARTICLE 6.19: PROGRESSIVE LIBERALISATION

The Parties shall endeavour to review their Schedules of specific commitments at least once every three years, or earlier, at the request of either Party, with a view to facilitating the elimination of substantially all remaining discrimination between the Parties with regard to trade in services covered in this Chapter over a period of time. In this process, there shall be due respect for the national policy objectives and the level of development of the Parties, in both overall and individual sectors.

ARTICLE 6.20: TRANSPARENCY

1. Each Party shall publish promptly and, except in emergency situations, at the latest by the time of their entry into force, all relevant measures of general application which pertain to or affect the operation of this Chapter. International agreements pertaining to or affecting trade in services to which a Party is a signatory shall also be published. 2. Where publication as referred to in paragraph 1 is not practicable, such information shall be made otherwise publicly available. 3. Each Party shall respond promptly to all requests by the other Party for specific information on any of its measures of general application or international agreements within the meaning of paragraph 1. Each Party shall also establish one or more enquiry points to provide specific information to the other Party, upon request, on all such matters.

ARTICLE 6.21: DISCLOSURE OF CONFIDENTIAL INFORMATION

Nothing in this Agreement shall require each Party to provide confidential information, the disclosure of which would impede law enforcement, or otherwise be contrary to the public interest, or which would prejudice legitimate commercial interests of particular enterprises, public or private.

ARTICLE 6.22: DENIAL OF BENEFITS

Page 621 in PDFSubject to prior notification and consultation, a Party may deny the benefits of this Chapter:

– (a) to the supply of a service, if it establishes that the service is supplied from or in the territory of a country that is not a Party to this Agreement;
– (b) in the case of the supply of a maritime transport service, if it establishes that the service is supplied by
– (i) a vessel registered under the laws of a non-Party, and
– (ii) a person which operates or uses the vessel in whole or in part but which is of a non-Party;
– (c) to a service provider of the other Party where the Party establishes that the service is being provided by a juridical person that is owned or controlled by persons of a non-Party or of the denying Party and that has no real and continuous business activities or no substantive business operations in the territory of the other Party; or
– (d) to a service supplier of the other Party if the service supplier is a juridical person owned or controlled by persons of a non-Party, and the denying Party adopts or maintains measures which include notification or an order, with respect to the non-Party or a person of the non-Party that prohibit transactions with the juridical person or that would be violated or circumvented if the benefits of this Chapter were accorded to the juridical person.

ARTICLE 6.23: SERVICES-INVESTMENT LINKAGE

1. For the avoidance of doubt, the Parties confirm, in respect of this Chapter, that:
2. (a) subject to paragraph 2, the following articles of Chapter Ten (Investment) apply, mutatis mutandis , to measures affecting the supply of service by a service supplier of a Party through commercial presence in the territory of the other Party, only to the extent that they relate to an investment, regardless of whether or not such a service sector is scheduled in a Party's Schedule of specific commitments in Annex 6-A or 6-B:
3. (i) Article 10.4 (Minimum Standard of Treatment);
4. (ii) Article 10.10 (Transfers);
5. (iii) Article 10.12 (Expropriation and Compensation);
6.

Page 622 in PDF(iv) Article 10.13 (Losses and Compensation); 7. (v) Article 10.14 (Subrogation);
8. (vi) Article 10.15 (Special Formalities and Information Requirements);
9. (vii) Article 10.19 (Access to the Judicial and Administrative Procedures); and
10. (viii) Article 10.21 (Settlement of Disputes between a Party and an Investor of the other Party); and
11. (b) Article 10.22 (Entry into Force, Duration and Termination) shall be applicable to paragraph (a). 2. Notwithstanding Article 10.2 (Scope and Coverage), the following articles of Chapter Ten (Investment) apply, mutatis mutandis , to measures affecting the supply of financial services by a service supplier of a Party through commercial presence in the territory of the other Party, only to the extent that they relate to an investment, regardless of whether or not such a service sector is scheduled in a Party's Schedule of specific commitments in Annex 6-A or 6-B:

– (a) Article 10.12 (Expropriation and Compensation); and
– (b) Article 10.21 (Settlement of Disputes between a Party and an Investor of the other Party) solely for claims that a Party has breached Article 10.12 (Expropriation and Compensation). Modes of supply:

SCHEDULE OF SPECIFIC COMMITMENTS OF KOREA

– 1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons
Sector or Sub-sector	Limitations on Market Access	Limitations on National Treatment	Additional Commitments

Page 623 in PDF

HORIZONTAL COMMITMENTS	HORIZONTAL COMMITMENTS	HORIZONTAL COMMITMENTS	HORIZONTAL COMMITMENTS
* : An asterisk on the CPC(UN provisional Central Product Classification : Statistical Papers Series MNo. 77, Department of International Economic and Social Affairs, Statistical Office of the United Nations, New York, 1991) Code number indicates that the corresponding service sub-sector in this schedule only covers a part or parts of the service sub-sector classified under the given CPC code number. ALL SECTORS 3)	* : An asterisk on the CPC(UN provisional Central Product Classification : Statistical Papers Series MNo.

Page 624 in PDF

77, Department of International Economic and Social Affairs, Statistical Office of the United Nations, New York, 1991) Code number indicates that the corresponding service sub-sector in this schedule only covers a part or parts of the service sub-sector classified under the given CPC code number. ALL SECTORS 3)	* : An asterisk on the CPC(UN provisional Central Product Classification : Statistical Papers Series MNo. 77, Department of International Economic and Social Affairs, Statistical Office of the United Nations, New York, 1991) Code number indicates that the corresponding service sub-sector in this schedule only covers a part or parts of the service sub-sector classified under the given CPC code number. ALL SECTORS 3)	* : An asterisk on the CPC(UN provisional Central Product Classification : Statistical Papers Series MNo. 77, Department of International Economic and Social Affairs, Statistical Office of the United Nations, New York, 1991) Code number indicates that the corresponding service sub-sector in this schedule only covers a part or parts of the service sub-sector classified under the given CPC code number. ALL SECTORS 3)
INCLUDED IN THIS SCHEDULE	3) The acquisition of outstanding stocks of existing domestic companies in such areas as energy and aviation by natural person or juridical persons of another Member may be restricted. The foreign investment in newly privatized companies may be restricted.	The acquisition of land is unbound except: (i) that the acquisition of land by companies which are not deemed as foreign under the Alien Land Law is permitted, and (ii) that the acquisition of land by companies which are deemed as foreign under the Alien Land Law and branches of foreign company is permitted, subject to approval or notification in accordance with the Alien Land Law, for the following legitimate business purposes:	3) Residents who have been treated as foreigners in the Securities Exchange Act are accorded national treatment in portfolio investment in Korean stocks.

Page 625 in PDF

Sector	Limitations on Market Access	Limitations on National Treatment	Additional Commitments
Sector	4) Unbound except as per the commitments in the Chapter on Movement of Natural Persons.	4) The acquisition of land is unbound except that the lease hold right of land is permitted Eligibility for subsidies, including tax benefits, may be limited to residents according to the	Additional Commitments
			Additional Commitments
	Modes of supply:	supply 2) Consumption abroad	3) Commercial presence	Presence of natural persons
	Sector or Sub-sector	on Market Access	Limitations on National Treatment	Additional Commitments
II.	SECTOR-SPECIFIC COMMITMENTS	SECTOR-SPECIFIC COMMITMENTS	SECTOR-SPECIFIC COMMITMENTS	SECTOR-SPECIFIC COMMITMENTS	SECTOR-SPECIFIC COMMITMENTS
1. and (i) (ii)	BUSINESS SERVICES procedures in courts and other government agencies as well as preparation of legal documents for such procedures ; legal representation for the entrustment of the preparation of notarial deeds ;	or as Commitments section. presence is required.	None Commitments section.

Page 626 in PDF

to practice in Korea. (ii) Use of firm name is permitted, provided that it is used with reference to "Foreign legal consultants office"
A.	Professional Services Legal services; (CPC 861*) Advisory Services on law of the where service		None Foreign legal consultants are required to stay Korea not less than 180 days per year.	(i) Representation in international commercial arbitration is permitted, provided that the applicable procedural and substantive laws in the arbitration are the laws which the
a.	jurisdiction supplier is qualified as a lawyer on public international law, excluding the following : representation for juridical or statutory	of representative office. employment of local Korean qualification or permitted. indicated in the	Unbound except as indicated in the Horizontal	foreign legal consultant is qualified

Notes ※

Modes of supply:
– 1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons
Sector or Sub-sector	Limitations on Market Access	Limitations on National Treatment	Additional Commitments
(iii) those activities concerning a legal case whose objective is the acquisition or loss or change of rights concerning real property in Korea, intellectual property rights, mining rights or other rights arising upon registration thereof with government agencies in Korea ; and (iv)
legal cases concerning family relations or inheritance, in which a Korean national is involved as a party or the property concerned is located in Korea.

Page 627 in PDF

The following information is provided for transparency purposes only :
– i) A foreign lawyer who wishes to practice law as a foreign legal consultant in Korea must be approved by the Minister of Justice, must register with the Korean Bar Association, must have practiced law for at least 3 years in the jurisdiction where he/she is qualified as a lawyer, and must be in good standing of the legal profession in the jurisdiction.
2. ii) Permission of the Minister of Justice is required for the establishment of a representative office in Korea. The representative office consists of a FLC or FLCs approved by the Minister of Justice. It must have credibility and expertise, and sufficient capability to compensate for damages caused to the client, if any. The chief of the representative office must have practiced law for at least 7 years, including 3 years in the jurisdiction of his/her qualification.
3. iii) A representative office can conduct profit-making activities provided that such presence in Korea maintains proper business plans and financial bases.
4. iv) For the purpose of the commitment to this sector, only the law firm which is organized under India's relevant law and headquartered in India can establish its representative office in Korea.
Sector or Sub-sector	Limitations on Market		Limitations on National	Additional
Modes of supply: Accounting, auditing and book-keeping services (CPC 862)		Consumption abroad Access auditing task corporations (limited licensed under Law are forces and (limited liability supply auditing	3) Commercial presence Treatment 1) None 2) None 3) None	Presence of natural persons Commitments 1)2)3) A Korean accounting firm or office may, by paying an annual membership fee, acquire membership to international accounting organizations which have world-wide business networks. The following services may be supplied to a Korean accounting firm or office through a membership contract:
Sector	Limitations on Market Access	Limitations on National Treatment Additional	Limitations on National Treatment Additional

Page 628 in PDF

c. (CPC	4) Unbound except as indicated in the Horizontal Commitments section.	4) Unbound except as indicated in the Horizontal Commitments section. In order to practice as a CPA, a candidate must have field experience of two years in Korea after passing the CPA examination.	Commitments 4) Temporary movement of natural persons who are qualified as CPAs under their home country's laws and are employed by international accounting firms for the purpose of supplying the services mentioned above is allowed. Entry and stay of these persons is
Taxation services 863)	1) Unbound for tax reconciliation services and tax representative 2) Unbound for tax and tax representative 3) Only sole task forces, and tax (limited liability licensed under the Law are permitted.	1) None	limited to a one-year period that may be extended if extension is deemed to be
Taxation services 863)	services. reconciliation services services. proprietorships, tax reconciliation agency corporations companies) by CTAs Certified Tax Accountant Only CTAs in tax reconciliation task forces, tax agency corporations (limited liability	2) None 3) None
Sector or Sub-sector	Limitations on Market Access	Limitations on Market Access	Limitations on National Treatment	Additional Commitments

Page 629 in PDF

d. Architectural services (CPC 8671)	1) 2) 3) 4)	Horizontal Commitments section. Local presence is required. None None Unbound except as indicated in the Horizontal Commitments section.	Commitments section. In order to practice as a CTA, a candidate must have field experience of six months in Korea after passing the CTA examination. 1) None 2) None 3) None 4) Unbound except as indicated in the Horizontal Commitments section.	1)2)4)Supply of services by foreign architects through joint contracts with architects licensed under Korean law is allowed .
e. Engineering services (CPC 8672)	1) 2) 3) 4)	None (Local presence is required). None None Unbound except as indicated in	1) None 2) None 3) None 4) Unbound except as indicated in the Horizontal	laws and regulations and architectural design
Sector or Sub-sector			Market Access Limitations on National 1) None 2)	Market Access Limitations on National 1) None 2)	f.
Integrated engineering services (CPC 8673)	1) 2) 3) 4)	None (Local presence is required). None None Unbound except as indicated in the Horizontal Commitments section.	3) 4) Commitments	None None Unbound except as indicated in the Horizontal section.
Urban planning and landscape architectural services (CPC 8674)	1) 2) 3) 4)	None (Local presence is required). None None Unbound except as indicated in the Horizontal Commitments section.	1) 2) 3) 4)	None None None Unbound except as indicated in the Horizontal Commitments section.	g.
Veterinary Services(CPC 932)	1) 2) 3) 4)	Unbound (Local presence is required). None None Unbound except as indicated in the Horizontal Commitments section.	1) 2

Page 630 in PDF

) 3) 4)	Unbound None None Unbound	i.
Computer and Related Services					B.
Consultancy services related to the installation of computer hardware (CPC 841) implementation	1) 2) 3) 4) 1)	None None None Unbound except as indicated in the Horizontal Commitments section. None	1) 2) 3) 4) 1) None	None None None Unbound except as indicated in the Horizontal Commitments section.	a. b. Software services
Sector or Sub-sector
Data processing services (CPC 843)	1) 2) 3) 4)	None None None Unbound except as indicated in the	1) None 2) None 3) None 4) Unbound except as indicated in the Horizontal	c.
d. Data base services (CPC 844)	1) 2) 3) 4)	Horizontal Commitments section. None None None Unbound except as indicated in the Horizontal Commitments section.	Commitments section. 1) None 2) None 3) None 4) Unbound except as indicated in the Horizontal Commitments section.
e. Other (CPC 845, 849)	1) 2) 3) 4)	None None None Unbound except as indicated in the Horizontal Commitments section.	1) None 2) None 3) None 4) Unbound except as indicated in the Horizontal Commitments section.
Research and Development Services				C.
and development services on natural sciences (CPC 851) marine scientific	1) 2) 3) 4)	None None Unbound Unbound except as indicated in the Horizontal Commitments section.	1) None 2) None 3) Unbound 4) Unbound except as indicated in the Horizontal Commitments section.	a. Research Excluding research
Research and development services on social sciences and humanities (CPC 852)	1) 2) 3) 4)	None None None Unbound except as indicated in the	None None None Unbound except as indicated in the Horizontal Commitments section.
c. Interdisciplinary research and development services (CPC 853)	1) 2) 3) 4)	Horizontal Commitments section. None None Unbound Unbound except as indicated in the	1) 2) 3) 4) 1) None 2) None 3) Unbound 4) Unbound except as indicated in the Horizontal	b.
Sector or Sub-sector		Limitations on Market Access	abroad 3) Commercial presence 4) Presence Limitations on National Treatment	abroad 3) Commercial presence 4) Presence Limitations on National Treatment	Additional Commitments
D. Real Estate Services	D. Real Estate Services	D. Real Estate Services	D. Real Estate Services	D. Real Estate Services	D. Real Estate Services
Brokerage services (CPC 82203*, 82204*, 82205*, 82206*)	1) 2) 3) 4)	Unbound (Local presence is required.) None for real estate located abroad None Unbound except as indicated in the Horizontal Commitments section. Unbound		1) Unbound 2) None for real estate located abroad 3) None 4) Unbound except as indicated in the Horizontal Commitments section.
Appraisal services (CPC 82201*, 82202*) Excluding appraisal services related to services the exercise of	supplied in governmental 1) 2) 3) 4)	(Local presence is required.) None for real estate located abroad None Unbound except as indicated in the Horizontal Commitments section.	1) 2) 3) 4)	Unbound None for real estate located abroad None Unbound except as indicated in the Horizontal Commitments section.
E. Rental/Leasing without	Services Operators

Page 632 in PDF

a. Relating to ships (CPC 83103) b. Relating to aircraft (CPC 83104)	1) 2) 3)	None None None 4) Unbound except as indicated in the Horizontal Commitments section. 1) None	1) 2) 3) 4) 1)	None None None Unbound except as indicated in the Horizontal Commitments section. None

Modes of supply:

1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons
Sector or Sub-sector	Limitations on Market Access	Limitations on Market Access	Limitations on National Treatment	Limitations on National Treatment	Additional Commitments
c. Relating to other transport equipment (CPC 83101, 83105*) 1	1) 2) 3) 4)	None (Local presence is required). None None Unbound except as indicated in the Horizontal Commitments section.	1) 2) 3)	None None None 4) Unbound except as indicated in the Horizontal Commitments section.
d. Relating to other machinery and equipment (CPC 83106 – 83109)	1) 2) 3) 4)	None (Local presence is required). None None Unbound except as indicated in the Horizontal Commitments section.	1) 2) 3) 4)	None None None Unbound except as indicated in the Horizontal Commitments section.
e. Other Leasing or rental services concerning personal or household goods (CPC 832)	1) 2) 3) 4)	None None None Unbound except as indicated in the Horizontal Commitments section.	1) 2) 3) 4)	None None None Unbound except as indicated in the Horizontal Commitments section.
Sector or Sub-sector			Limitations on National Treatment

Page 633 in PDF

Business Services	Other	Other	Other	Other	Other
a. Advertising services (CPC 871)	1) 2) 3) 4)	None (Local presence is required for outdoor advertising services). None None Unbound except as indicated in the Horizontal Commitments section.	1) None 2) None 3) None 4) Unbound except as indicated in the Horizontal Commitments section.
b. Market research and public opinion polling services (CPC 864)	1) 2) 3) 4)	None None None Unbound except as indicated in the Horizontal Commitments section.	1) None 2) None 3) None 4) Unbound except as indicated in the Horizontal Commitments section.
c. Management consulting services (CPC 865)	1) 2) 3) 4)	None None None Unbound except as indicated in the Horizontal Commitments section.	1) None 2) None 3) None 4) Unbound except as indicated in the Horizontal Commitments section.
Sector or Sub-sector		abroad 3) Commercial presence 4) Limitations on National Treatment None None	Modes d. Project services (CPC
management 86601)	Limitations on Market Access 1) None 2) None 3) None 4) Unbound except as indicated in the Horizontal Commitments section. 1) None 2) None 3)	1) 2) 3) None 4) Unbound except as indicated in the Horizontal Commitments section.	e.
Composition and purity testing and analysis services (CPC 86761*) 2 e.

Page 634 in PDF

Testing and analysis services of physical	Establishment of a commercial presence is subject to the economic needs test. Main Criteria: The number of and impact on existing domestic suppliers, protection of public health, safety, and environment. 4) Unbound except as indicated in the Horizontal Commitments section. 1) Unbound 2) None	1) None 2) None 3) None 4) Unbound except as indicated in the Horizontal
properties (CPC86762) Technical inspection services 86764)	3) None 4) Unbound except as indicated in the Horizontal Commitments section. 1) None 2) None 3) None 4) Unbound except as indicated in the Horizontal Commitments section. 1) Unbound	Commitments section. 1) Unbound 2) None 3) None 4) Unbound except as indicated in the Horizontal Commitments section.	e. (CPC
Testing and analysis services of integrated mechanical and electrical systems (CPC 86763**, 86769**) 3	2) None 3) None 4) Unbound except as indicated in the	1) None 2) None 3) None 4) Unbound except as indicated in the Horizontal Commitments section. 1) Unbound 2) None 3) None 4) Unbound except as indicated in the Horizontal	e.
Modes of supply:
– 1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons
Sector or	Sub-sector	Limitations on Market Access	Limitations on National Treatment	Additional Commitments
f.	Consulting services related to agriculture and animal husbandry (CPC 8811*, 8812*) 1) 2) 3) 4)	None None None Unbound except as indicated in the Horizontal Commitments section.

Page 635 in PDF

None None None	1) None 2) None 3) None 4) Unbound except as indicated inthe Horizontal Commitments section.
f. forestry excluding aerial fire fighting and disinfection (CPC 8814*)	Services incidental to 1) 2) 3) 4)	Unbound except as indicated in the Horizontal Commitments section.	1) None 2) None 3) None 4) Unbound except as indicated in the Horizontal Commitments section.
g. Consulting services related to fishing (CPC 882*)	1) 2) 3) 4)	None Unbound None Unbound except as indicated in the Horizontal Commitments section.	1) None 2) None 3) None 4) Unbound except as indicated in the Horizontal Commitments section.
h. Services incidental to mining (CPC 883)	1) 2) 3)	None None None 4) Unbound except as indicated in the Horizontal Commitments section. None None 3) None 4) Unbound except as indicated in the Horizontal Commitments section.	1) None 2) None 3) None 4) Unbound except as indicated in the Horizontal Commitments section. None
i.Services incidental to manufacturing: Only consulting services related to manufacturing technologies of new products (CPC 884* and 885* excluding 88411, 88450, 88442, and 88493)	1) 2)		1) 2) None 3) None 4) Unbound except as indicated in the Horizontal Commitments section.
Modes of supply:
– 1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons
Sector or Sub-sector	Limitations on Market Access	Limitations on Market Access	Limitations on National Treatment	Additional Commitments
k. Placement services of personnel (CPC 87201, 87202)	1)	None (Local presence is required.) 2) None 3) Foreign service suppliers may supply corporation	1) None 2) None 3) None

Page 636 in PDF

Excluding placement services for seafarers under the Seamen Act	4)	services only in the form of a under the Commercial Act Unbound except as indicated in the Horizontal Commitments section.	4) Unbound except as indicated in the Horizontal Commitments section.
Modes of supply:
– 1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons
Sector or Sub-sector	Limitations on Market Access	Limitations on Market Access	Limitations on National Treatment	Limitations on National Treatment	Additional Commitments
m. Related scientific and technical consulting services Geological, geophysical and other scientific prospecting services	1) 2) 3) 4)	None None None Unbound except as indicated in the Horizontal Commitments section.	1) 2) 3) 4)	None None None Unbound except as indicated in the Horizontal Commitments section.
Surface surveying services (CPC 86753*)	1) 2)	Local presence is required. None	1) 2)	None None None
Excluding services related to cadastral survey	3) 4)	None Unbound except as indicated in the Horizontal Commitments section. Local presence is required.	3) 4)	Unbound except as indicated in the Horizontal Commitments section. None
Map-making services (CPC 86754*) Excluding services related to cadastral maps and sea	1) 2) 3) 4)

Page 637 in PDF

None None Unbound except as indicated in the Horizontal Commitments section.	1) 2) 3) 4)	None None Unbound except as indicated in the Horizontal Commitments section.
n. Maintenance and repair of equipment (CPC 633, 8861, 8862, 8863, 8864, 8865, 8866) o. Building Cleaning Services (CPC 874**, excluding 87409)	1) 1) 2) 3)	None (Local presence is required). 2) None 3) None 4) Unbound except as indicated in the Horizontal Commitments section. Unbound* None None 4) Unbound except as indicated in the	1) 2) 3) 4) 1) 2) 3) 4)	None None None Unbound except as indicated in the Horizontal Commitments section. Unbound* None None Unbound except as indicated in the Horizontal
Modes of supply:
1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons
Sector or Sub-sector	Limitations on Market Access	Limitations on Market Access	Limitations on National Treatment	Limitations on National Treatment	Additional Commitments
p. Photographic services (CPC 875*) Excluding aerial photography, satellite pictures and satellite-	1) 2) 3) 4)	None None None Unbound except as indicated in the Horizontal Commitments section.	1) 2) 3) 4)	None None None Unbound except as indicated in the Horizontal Commitments section.
q. Packaging services (CPC 876)	1) 2) 3) 4)	None None None Unbound except as indicated in the Horizontal Commitments section.	1) 2) 3) 4)	None None None Unbound except as indicated in the Horizontal Commitments section.
r. Printing (CPC 88442*) 4	1) 2) 3)	None None None Unbound except as indicated in the Horizontal Commitments section.	1) 2) 3) 4)	None None None Unbound except as indicated in the Horizontal
r. Publishing (CPC 88442*) Excluding publishing services of newspapers	1) 2) 3) 4)	None None None Unbound except as indicated in the Horizontal Commitments section.	1) 2) 3) 4)	Commitments section. None None Unbound Unbound except as indicated in the Horizontal Commitments section.
Sector or Sub-sector

Page 638 in PDF

Limitations on Market Access Limitations on National Treatment	Limitations on Market Access Limitations on National Treatment	Limitations on Market Access Limitations on National Treatment	s.
Stenography services (CPC 87909*)	1) 2) 3) 4)	None None None Unbound except as indicated in the Horizontal Commitments section.	1) None 2) None 3) None 4) Unbound except as indicated in the Horizontal Commitments section.
t. Translation and interpretation services (CPC 87905)	1) 2) 3) 4)	None None None Unbound except as indicated in the Horizontal Commitments section. 1) 2) 3) 4)	1) None 2) None 3) None 4) Unbound except as indicated in the Horizontal Commitments section.
t. Specialty design services (CPC 87907)	1) None 2) None 3) None 4) Unbound except	as indicated in the Horizontal Commitments section. 1) 2) 3) 4)	1) None 2) None 3) None 4) Unbound except as indicated in the Horizontal Commitments section.
Modes of supply:
1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons
Sector or Sub-sector	Limitations on Market Access	Limitations on National Treatment	Additional Commitments
2. COMMUNICATION SERVICES B. Courier Services International courier services (CPC 75121**) Excluding the services	1) Provision of services is limited to air transport modes. (Local presence is required.) 2) None 3) Limited to land based operations in support of international courier services 4) Unbound except as indicated in the	1) Provision of services is limited to air and sea transport modes. 2) None 3) Limited to land based operations in support of international courier services

Page 639 in PDF

4) Unbound except as indicated in the Horizontal Commitments section.
commitment shall not construed to include the right operate transport services under one's own responsibility for hire. commitment shall not under any
the grant of rights for courier with own Air Certificate (AOC) aircraft fleet.
The include circumstances, traffic operators Operator's and
	Modes of supply:	1) Cross-border supply 2)	Consumption abroad 3)	Commercial presence	Presence of natural persons
	Sector or	Limitations on Market Access		Limitations on National Treatment	Additional Commitments
C. b.	Sub-sector Telecommunication Services Voice telephone services Packet-switched data transmission services	1) The provision of all services is subject commercial arrangements with licensed Korean service suppliers.	to 1)	None None
a.

Page 640 in PDF

	1) The provision of all services is subject commercial arrangements with licensed Korean service suppliers.		None None
c.	Circuit-switched data	1) The provision of all services is subject commercial arrangements with licensed Korean service suppliers.		None None
d.	Telex services	1) The provision of all services is subject commercial arrangements with licensed Korean service suppliers.		None None
e.	Telegraph services	1) The provision of all services is subject commercial arrangements with licensed Korean service suppliers.		None None
f.	Facsimile services	1) The provision of all services is subject commercial arrangements with licensed Korean service suppliers.		None None
g.	Private leased circuit services	1) The provision of all services is subject commercial arrangements with licensed Korean service suppliers.		None None
o.	Other	1) The provision of all services is subject commercial arrangements with licensed Korean service suppliers.		None None
	Digital cellular services	1) The provision of all services is subject commercial arrangements with licensed Korean service suppliers.		None None
	Paging services	1) The provision of all services is subject commercial arrangements with licensed Korean service suppliers.		None None
	PCS (personal	1) The provision of all services is subject commercial arrangements with licensed Korean service suppliers.		None None
communications TRS	(trunked radio	1) The provision of all services is subject commercial arrangements with licensed Korean service suppliers.		None None
system)	services

Page 641 in PDF

1) The provision of all services is subject commercial arrangements with licensed Korean service suppliers.		None None
Mobile data	services	1) The provision of all services is subject commercial arrangements with licensed Korean service suppliers.		None None
		1) The provision of all services is subject commercial arrangements with licensed Korean service suppliers.		None None
		1) The provision of all services is subject commercial arrangements with licensed Korean service suppliers.		None None
		1) The provision of all services is subject commercial arrangements with licensed Korean service suppliers.		None None
		3) Commercial presence	4) Presence of natural persons
		Limitations on National	Additional Commitments
Sector	Cross-border supply 2) Consumption abroad Limitations on Market Access Ownership of a licence for the provision of facilities-based services, including radio station licence: Direct: May not be granted to or held by (a) Foreign government (b) Foreign natural person (c) Foreign juridical person or (d)

Page 642 in PDF

Korean juridical person of which more than 49 percent of the voting shares are owned by foreign governments, foreign natural persons or foreign juridical persons. 3)	Treatment None
	Indirect: Foreign ownership may not be equal to or more than 80 percent of the voting shares (15 percent, if the largest shareholder is a foreign government, a foreign natural person or a foreign juridical person). The largest shareholder of KT may not be permitted to be: (a) Foreign government (b) Foreign natural person (c) Foreign juridical person or (d) Korean juridical person of which 80 percent (15 percent, if the largest
Sector or Sub-sector	Limitations on National Treatment	Additional Commitments

Page 643 in PDF

Value-added Services 6 : h. Electronic mail i. Voice mail j. On-line information and data base retrieval k. Electronic data interchange l. Enhanced/value-added 1) None 2) None 3) None 4) Unbound except as indicated in the Horizontal Commitments section. 1) None 2) None 3) None 4) Unbound except as indicated in the Horizontal Commitments section. Value-added service providers are allowed to supply data transmission services 8 .	Value-added Services 6 : h. Electronic mail i. Voice mail j. On-line information and data base retrieval k. Electronic data interchange l. Enhanced/value-added 1) None 2) None 3) None 4) Unbound except as indicated in the Horizontal Commitments section. 1) None 2) None 3) None 4) Unbound except as indicated in the Horizontal Commitments section. Value-added service providers are allowed to supply data transmission services 8 .	Value-added Services 6 : h. Electronic mail i. Voice mail j. On-line information and data base retrieval k. Electronic data interchange l.

Page 644 in PDF

Enhanced/value-added 1) None 2) None 3) None 4) Unbound except as indicated in the Horizontal Commitments section. 1) None 2) None 3) None 4) Unbound except as indicated in the Horizontal Commitments section. Value-added service providers are allowed to supply data transmission services 8 .	Value-added Services 6 : h. Electronic mail i. Voice mail j. On-line information and data base retrieval k. Electronic data interchange l. Enhanced/value-added 1) None 2) None 3) None 4) Unbound except as indicated in the Horizontal Commitments section. 1) None 2) None 3) None 4) Unbound except as indicated in the Horizontal Commitments section. Value-added service providers are allowed to supply data transmission services 8 .	Value-added Services 6 : h. Electronic mail i. Voice mail j. On-line information and data base retrieval k. Electronic data interchange l. Enhanced/value-added 1) None 2) None 3) None 4) Unbound except as indicated in the Horizontal Commitments section. 1) None 2) None 3) None 4) Unbound except as indicated in the Horizontal Commitments section. Value-added service providers are allowed to supply data transmission services 8 .	Value-added Services 6 : h. Electronic mail i. Voice mail j. On-line information and data base retrieval k. Electronic data interchange l. Enhanced/value-added 1) None 2) None 3) None 4) Unbound except as indicated in the Horizontal Commitments section. 1) None 2) None 3) None 4) Unbound except as indicated in the Horizontal Commitments section. Value-added service providers are allowed to supply data transmission services 8 .
facsimile services including store and forward, store and retrieve m. Code and protocol conversion

Page 645 in PDF

n. On-line information and/or data processing (including transaction processing) o. Other On-line data base and remote computing services 7
	Limitations on Market Access Limitations on National Treatment	Limitations on Market Access Limitations on National Treatment

Page 646 in PDF

Limitations on Market Access Limitations on National Treatment
Audiovisual Services			Sector or Sub-sector D.
Motion picture and video tape production and distribution services (CPC 96112*, 96113*)	1) None (Local presence is required.) 2) None 3) None 4) Unbound except as indicated	1) None 2) None 3) None 4) Unbound except as indicated in the Horizontal Commitments section.	a.
Record production and distribution services (Sound recording)	1) None 2) None 3) None 4) Unbound except as indicated Horizontal Commitments section.	1) None 2) None 3) None 4) Unbound except as indicated in the Horizontal Commitments section.	e.
CONSTRUCTION SERVICES (CPC 511-518)	1) Unbound* except for CPC 5111 (Local presence is required.) 2) None 3) A compulsory subcontract system for contractors registered as general contractors. 4) Unbound except as indicated in	1) Unbound* except for CPC 5111 2) None 3) None 4) Unbound except as indicated in the Horizontal Commitments section.	3.
Sector or Sub-sector	Limitations on Market Access	Limitations on Market Access	Limitations on National Treatment
DISTRIBUTION SERVICES 9

Page 647 in PDF

			4.
Commission Agents' Services (CPC 621, excluding 62111, 62112 and commission agents' services of future contracts) Trade Services (CPC 622 , excluding grain in 62211, 62223, red	1) 2) 3) 4) 1)	for pharmaceuticals and medical except as indicated in the Commitments section. for pharmaceuticals, medical goods, foods, and items subject to under Mode 3.	1) None 2) None 3) None 4) Unbound except as indicated in the Horizontal Commitments section. 1) None	A. B. Wholesale
	Modes of supply: Sector or Sub-sector	1) Cross-border supply 2)	Consumption	abroad	3) Commercial presence Limitations on National Treatment	Presence of natural persons Additional Commitments
C.	Retailing Services (CPC 6111, 61130, 61210, 613*(excluding retail trade and gas station business related to LPG), 631(excluding 63108), 632)	1)	Limitations on Market Access Unbound for pharmaceuticals, medical goods, functional foods, and items subject to limitations under Mode 3. (Local presence is required for tobacco.) 2) None 3) Retailing services for used cars and gaseous fuels are subject to the economic needs test. Main criteria: The number of and impact on existing domestic suppliers, the population density, traffic, environmental pollution,	1) 2) None 3) None	None
C.	Retailing Services (CPC 6111, 61130, 61210, 613*(excluding retail trade and gas station business related to LPG), 631(excluding 63108), 632)	4)	Unbound except as indicated in the Horizontal Commitments section.

Page 648 in PDF

4) Unbound except Commitments	as indicated in the Horizontal section.
	Sector or Sub-sector Limitations on Market Access 1) None	Sector or Sub-sector Limitations on Market Access 1) None	Limitations on National Treatment	Modes D. (CPC
Franchising 8929*) 10 ※ Notes		Unbound except as indicated in the Horizontal Commitments section.	1) None 2) None 3) None 4) Unbound except as indicated in the Horizontal Commitments section.
Franchising 8929*) 10 ※ Notes		Unbound except as indicated in the Horizontal Commitments section.
Franchising 8929*) 10 ※ Notes		Unbound except as indicated in the Horizontal Commitments section.
Franchising 8929*) 10 ※ Notes		Unbound except as indicated in the Horizontal Commitments section.
Franchising 8929*) 10 ※ Notes		Unbound except as indicated in the Horizontal Commitments section.
		Modes of supply:	Modes of supply:	3) Commercial presence	Presence of natural persons Additional Commitments

Page 649 in PDF

5.	Sector or Sub-sector EDUCATIONAL SERVICES 11 C. Higher Education Services (CPC 923**) Higher education services provided by private higher education institutions,		Unbound None – Only non-profit school juridical persons* approved by the Minister of Education, Science and Technology may establish higher education institutions under the authorization of the Minister of Education, Science and Technology. (Intra-company	Limitations on National Treatment Unbound Unbound
which obtained recognition from the government or public accreditation bodies, for the purpose of conferring degrees. Excluding health and medicine related higher	Sector or Sub-sector EDUCATIONAL SERVICES 11 C. Higher Education Services (CPC 923**) Higher education services provided by private higher education institutions,		Unbound None – Only non-profit school juridical persons* approved by the Minister of Education, Science and Technology may establish higher education institutions under the authorization of the Minister of Education, Science and Technology. (Intra-company	Limitations on National Treatment Unbound Unbound
		Sector
	or Sub-sector

Page 650 in PDF

Sector
Limitations on Market Access Limitations on National Treatment – Local higher education institutions may jointly operate curricula only with higher education institutions organized under Korean Law, or with foreign higher education institutions that have obtained accreditation from foreign governments or authorized accreditation bodies. – The Minister of Education, Science and	Limitations on Market Access Limitations on National Treatment – Local higher education institutions may jointly operate curricula only with higher education institutions organized under Korean Law, or with foreign higher education institutions that have obtained accreditation from foreign governments or authorized accreditation bodies. – The Minister of Education, Science and
Technology may restrict the number of students for each education institution. Unbound except as indicated in the Horizontal Commitments section. 4) Unbound except as indicated in the Horizontal Commitments section.	Technology may restrict the number of students for each education institution. Unbound except as indicated in the Horizontal Commitments section. 4) Unbound except as indicated in the Horizontal Commitments section.

Attachment 1

1. Only the following types of education institutions are included: (Excluding Universities via Broadcasting and Communications; Cyber Universities; and etc.) – a) Junior Colleges (Excluding Polytechnic Colleges) : higher education institutions which train technical experts for a 2-3 year curriculum and confer an associate degree, in accordance with the Higher Education Act. – b) Universities: higher education institutions which conduct research and educate professionals for 4-6 years and confer a bachelor's degree, in accordance with the Higher Education Act. – c) Industry Universities: higher education institutions which educate those who want to continue theoretical or technical research and training for 4 years, conferring a bachelor's degree, in accordance with the Higher Education Act. – d) Technology Universities: higher education institutions, located within workplaces, which educate workers to provide expert knowledge and skills and confer associate degrees and bachelor's degrees, in accordance with the Higher Education Act. – e) Intra-company Universities: higher education institutions which are established and operated by employers, and educate employees, in order to confer equivalent degrees or diplomas to those in Junior Colleges or Universities, in accordance with the Life-long Education Act. ** The Seoul Metropolitan Area means the Seoul Metropolitan City, Incheon Metropolitan City, and Gyeonggi Province. Page 28 [[DOC_PAGE_MARKER_

Modes of supply:

1) Cross-border supply 2) Consumption abroad 3) Commercial presence

Page 651 in PDF

4) Presence of natural persons
Sector or Sub-sector	Limitations on Market Access	Limitations on Market Access	Limitations on National Treatment	Additional Commitments
D. Adult Education Services (CPC 924**). Adult education services provided by private adult education institutions. Excluding education services	1) 2) 3) 4)	Unbound for health and medicine related adult education services. None – Only the types of education institutions listed in Attachment 2 are allowed. – Any new establishment, extension, or transfer of education institutions in the Seoul Metropolitan area may be restricted. Unbound except as indicated in the Horizontal Commitments section. 1) 2) 3)	Unbound for health and medicine related adult education services None Unbound
which confer or lead to local or foreign degree or diploma, vocational training services financially supported by the government in accordance with the Employment Insurance Act and the Worker's Vocational competency Development Act and Seafarers Act, and educational services via broadcasting		4) Unbound except as indicated in	the Horizontal Commitments section.
Also excluded are vocational training services provided by institutions under authority delegated by the government.

Page 652 in PDF

Modes of supply:
– 1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons
Sector or Sub-sector	Limitations on Market Access	Limitations on National Treatment	Additional Commitments

Attachment 2

1. The following types of private teaching institutes (Hag-won) and lifelong education facilities are included :
– a) Hag-won are facilities that provide tutoring services on the following subjects to more than 10 persons for a period of longer than 30 days in accordance with the 'Establishment and Operation of Private Teaching institutes and Extracurricular Lessons Act'. Excluded are schools, libraries, museums, workplace facilities to provide education services to the employees, lifelong education facilities in accordance with the 'Lifelong Education Act', and driving schools.
– 1) Infrastructure industrial technology: machinery, automobile, metal, chemical and ceramic, electrics, telecommunication, electronics, shipbuilding, aviation, civil engineering, textile and apparels, mining resources, land development, agriculture and forestry, oceanic industry, energy, crafts, transportation, safety management
– 2) Applied industrial technology: design, hair and cosmetology, food and beverage, packaging, printing, photography, musical tuning
– 3) Industrial services: stenography, computable accounting, e-commerce, job consulting, social survey, convention planning, consumer consulting, telemarketing
– 4) General services : pet grooming, funeral service, hospice, flight crew, hospital coordinators
– 5) Computer : computers, games, robots, data processing, telecommunications equipment, the Internet, software
– 6) Culture and tourism: publishing, imaging and recording, movies, broadcasting, character products, tourism
– 7) Nursing assistant: nursing assistants
– 8) Management and office work : finance, insurance, distribution, real state, secretary service, pen writing, bookkeeping, abacus, calculation and reading
[[DOC_PAGE_M
	Sector or	Sub-sector

Page 653 in PDF

9) International : foreign languages for adults, interpretation, translation	9) International : foreign languages for adults, interpretation, translation	9) International : foreign languages for adults, interpretation, translation	9) International : foreign languages for adults, interpretation, translation
10) Humanities : public management, business management, accounting, statistics, public service examination

Page 654 in PDF

10) Humanities : public management, business management, accounting, statistics, public service examination	10) Humanities : public management, business management, accounting, statistics, public service examination	10) Humanities : public management, business management, accounting, statistics, public service examination
11) Arts : traditional Korean music, traditional Korean dance, calligraphy, flower arrangement, floral art&crafts, cartoon, theatre arts, modelling, conversation skills, magic, applied music, vocal music, modern dance, baduk, speech	11) Arts : traditional Korean music, traditional Korean dance, calligraphy, flower arrangement, floral art&crafts, cartoon, theatre arts, modelling, conversation skills, magic, applied music, vocal music, modern dance, baduk, speech	11) Arts : traditional Korean music, traditional Korean dance, calligraphy, flower arrangement, floral art&crafts, cartoon, theatre arts, modelling, conversation skills, magic, applied music, vocal music, modern dance, baduk, speech	11) Arts : traditional Korean music, traditional Korean dance, calligraphy, flower arrangement, floral art&crafts, cartoon, theatre arts, modelling, conversation skills, magic, applied music, vocal music, modern dance, baduk, speech
Lifelong education facilities are those facilities which have been approved, registered or notified in accordance with the 'Lifelong Education Act'. Among the Lifelong education facilities, only lifelong education facilities annexed to workplaces, NGOs, schools, mass-media, and those related to the development knowledge and human resources are included.	Lifelong education facilities are those facilities which have been approved, registered or notified in accordance with the 'Lifelong Education Act'. Among the Lifelong education facilities, only lifelong education facilities annexed to workplaces, NGOs, schools, mass-media, and those related to the development knowledge and human resources are included.

Page 655 in PDF

Lifelong education facilities are those facilities which have been approved, registered or notified in accordance with the 'Lifelong Education Act'. Among the Lifelong education facilities, only lifelong education facilities annexed to workplaces, NGOs, schools, mass-media, and those related to the development knowledge and human resources are included.	Lifelong education facilities are those facilities which have been approved, registered or notified in accordance with the 'Lifelong Education Act'. Among the Lifelong education facilities, only lifelong education facilities annexed to workplaces, NGOs, schools, mass-media, and those related to the development knowledge and human resources are included.
of	of	of	of
Sector or Sub-sector	6. ENVIRONMENTAL SERVICES	A. Sewage
Services	Refuse water disposal services 12	(CPC 9401*)
Refuse Disposal Services Industrial refuse disposal services (CPC 9402*) 13	Refuse water disposal services 12	(CPC 9401*)
Sector or Sub-sector	Limitations on Market Access	Limitations on National Treatment Additional	Limitations on National Treatment Additional	Limitations on National Treatment Additional	Limitations on National Treatment Additional	Limitations on National Treatment Additional	Limitations on National Treatment Additional	Limitations on National Treatment Additional	Limitations on National Treatment Additional	Limitations on National Treatment Additional	Limitations on National Treatment Additional	Limitations on National Treatment Additional	Limitations on National Treatment Additional	Limitations on National Treatment Additional	Limitations on National Treatment Additional	Limitations on National Treatment Additional

Page 656 in PDF

Other Cleaning services of exhaust gases and noise abatement services 9405)	None	None None None	D. (CPC 9404,	D. (CPC 9404,	D. (CPC 9404,	D. (CPC 9404,	D. (CPC 9404,	D. (CPC 9404,	D. (CPC 9404,	D. (CPC 9404,	D. (CPC 9404,	D. (CPC 9404,	D. (CPC 9404,	D. (CPC 9404,	D. (CPC 9404,	D. (CPC 9404,
	1) 2) 3)	1)
	(Local presence is required). None	2)

Page 657 in PDF

	None	3)
Environment testing and	4) Unbound except as indicated in the Horizontal Commitments section. 1) None	Unbound except as indicated in the Horizontal Commitments section. 1) None
assessment services (CPC 9406*, 9409*) 14	(Local presence is required). 2) None 3) None Unbound except as indicated in the Horizontal	4) 2) None
	4) Commitments section.	3) 4) Unbound except as indicated in the Horizontal

Page 658 in PDF

		Commitments section.
		None
		None
Modes of supply:
– 1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons
Sector or Sub-sector	Limitations on Market Access	Limitations on National Treatment	Additional Commitments

Page 659 in PDF——-|————————–|

Explanation on the Initial Offer on Financial Services

1. Financial sectors are basically re-classified according to the category of the Annex on Financial Services. Therefore the order of sub-sectors is different from that of the commitment in GATS/SC/48/Suppl.3/Rev.1. 2. Specific statements in the sub-sectors apply only to existing domestic financial services.

7. FINANCIAL SERVICES

All financial services are subject to the following provisions.
– (1) For prudential reasons within the context of paragraph 2(a) of the Annex on Financial Services, Korea shall not be prevented from taking measures including requirements related to parent companies, the minimum capital requirement, minimum operating funds requirement, business worker's license and approval for business activities.
– (2) A financial institution must be established for only one business defined in related law and thus cannot engage in other business activities regulated by other relevant laws.
– (3) Cross-border supply of financial services and supply through consumer movement may not be settled in Korean currency. After the establishment of a commercial presence, financial institutions may handle only transactions, denominated and settled in Korean currency, with residents. Approval is required for transactions denominated or settled in foreign currency or transactions with non-residents
– (4) Assets owned by branches must be kept within the territory of Korea. Capital of the head office is not recognized as the basis for determining the extent of funding and lending activities of domestic branches.
– (5) Demand deposit interest rates are regulated
– (6) The management and operation of assets of a financial institution are restricted.
– (7) A financial institution may not own non-business real estate.
– (8) Introduction of new financial products including derivatives is subject to approval.
Modes	of supply:	1) Cross-border supply 2)	Consumption abroad	3) Commercial presence	4) Presence of natural persons
A.	Sector or Sub-sector	Limitations on Market Access		Limitations on National Treatment	Additional Commitments
	Insurance and Insurance- related Services		presence is permitted only to	Unbound Unbound
(i) a)	Direct Insurance Life Insurance Services	1) 2) 3)

Page 660 in PDF

Unbound Unbound Commercial foreign life insurance companies. 1) 2) 3)	None
b)	Non-life Insurance	1)		Unbound
	services	Unbound except for marine export/import cargo and aviation insurance. 2) Unbound 3) Commercial presence is permitted foreign non-life insurance companies.	only to 1) 2) 3)	Unbound None
Sector or Sub-sector		Limitations on Market Access		Limitations on National Treatment
(ii) Reinsurance and retrocession services (iii) Insurance broking and agency services	1) 2) 3)	None None Commercial presence is permitted only to foreign reinsurance and retrocession insurance companies. Recruitment and employment of insurance professionals, including sales personnel, are restricted. Top executive personnel of each establishment must reside in Korea. 4)	1) 2) 3)	None None None
(ii) Reinsurance and retrocession services (iii) Insurance broking and agency services	1) 2) 3)	Unbound except as indicated in the Horizontal Commitments section.	4)	Unbound except as indicated in the Horizontal Commitments section.
a) Brokerage	1) 2) 3)	Unbound Unbound Commercial Presence is permitted only to foreign insurance brokerage companies. Top executive personnel of each	1) 2) 3) None	Unbound Unbound
b) Agency	1) 2) 3)	establishment must reside in Korea. 4) Unbound except as indicated in the Horizontal Commitments section. 1) Unbound 2) Unbound 3

Page 661 in PDF

) None, except that top executive personnel of	4) 1) 2) 3) None	Unbound except as indicated in the Horizontal Commitments section. Unbound Unbound
Sector or Sub-sector	Limitations on Market Access	Limitations on National Treatment	(iv) Services
auxiliary to insurance: applicable only to sub-sector a) and b) Claim settlement and adjustment services 15	1) Unbound 2) Unbound 3) Commercial Presence is permitted only to foreign claim settlement and adjustment companies and actuarial companies. Top executive personnel of each establishment must reside in Korea. 4) Unbound except as indicated in the Horizontal Commitments section. 1) Unbound 2)	1) None 2) None 3) None Unbound except as indicated in the Horizontal	a)
Actuarial services Banking and Other Financial Services only to the sub- listed below	Unbound 3) Commercial presence is permitted	Commitments section. 1) Unbound	b) B. :applicable sectors
Deposit 16	only to foreign financial institutions (except for financial leasing) which deal with the same services in their country of origin. A person may own up to 10 per cent of the stocks of a bank(up to 4% in case of non- financial service business entity) and 15 per cent of the stocks of a provincial bank without the special authorization of the relevant 18	2) Unbound 3) None	(i) (ii)
Lending 17 Financial leasing and Money	authorities . A person can own up to 100 per cent of a

Page 662 in PDF

	(iii) (iv) Payment
Modes of supply:
1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons
Sector or Sub-sector		Limitations on Market Access	Limitations on National Treatment	Additional Commitments
(v) Guarantees and commitments (vi) Foreign exchange services 19 (vii) Settlement and	clearing 20	Deposit for specific purpose, such as housing subscription deposit, may be handled only by designated institutions. Securities savings and credit granting are subject to restriction of ceiling and operation. Lending to credit card members through such means as card loans is subject to limitation. credit card services, maximum limits are applied to various rates such as fees and interest rates. maturity of CDs shall be more than days Underlying transaction and documentation
		requirements apply to foreign exchange transactions. Underlying documentation requirements are exempt in the case of forward transactions. Mandatory lending to small-and-medium sized companies is required.
		application for establishment of branches Indian banks, provided that they meet Korea's requirements relating to the establishment of bank branches. Unbound except as indicated in the Horizontal Commitments section. 4)

Page 663 in PDF

Unbound except as indicated in the Horizontal Commitments section..
		Sector
or Sub-sector Trading for own account or for account of customers, whether on an exchange, in an over-the- counter market or otherwise only to the instruments as listed below	1) 2) 3)	Limitations on Market Access Unbound Unbound Commercial Presence is permitted only to financial institutions which deal with same instruments in their country of Representative offices may be established by pre-notification. executive personnel of each establishment must reside in Korea.	Limitations on National Treatment 1) Unbound 2) Unbound 3) None	(viii) :applicable
a) Money market instruments (including cheques, bills, certificates of deposit) b) Foreign exchange	1) 2) 3)	Limitations on Market Access Unbound Unbound Commercial Presence is permitted only to financial institutions which deal with same instruments in their country of Representative offices may be established by pre-notification. executive personnel of each establishment must reside in Korea.	Limitations on National Treatment 1) Unbound 2) Unbound 3) None	(viii) :applicable
c) Financial Derivative products ( including futures and options)	1) 2) 3)	Limitations on Market Access Unbound Unbound Commercial Presence is permitted only to financial institutions which deal with same instruments in their country of Representative offices may be established by pre-notification. executive personnel of each establishment must reside in Korea.	Limitations on National Treatment 1) Unbound 2) Unbound 3) None	(viii) :applicable
e) Transferable securities f) Other negotiable	1) 2) 3)	Limitations on Market Access Unbound Unbound Commercial Presence is permitted only to financial institutions which deal with same instruments in their country of Representative offices may be established by pre-notification. executive personnel of each establishment must reside in Korea.	Limitations on National Treatment 1) Unbound 2) Unbound 3) None	(viii

Page 664 in PDF

) :applicable
instruments and financial assets (including bullion)	1) 2) 3)	Limitations on Market Access Unbound Unbound Commercial Presence is permitted only to financial institutions which deal with same instruments in their country of Representative offices may be established by pre-notification. executive personnel of each establishment must reside in Korea.	Limitations on National Treatment 1) Unbound 2) Unbound 3) None	(viii) :applicable
	1) 2) 3)	Limitations on Market Access Unbound Unbound Commercial Presence is permitted only to financial institutions which deal with same instruments in their country of Representative offices may be established by pre-notification. executive personnel of each establishment must reside in Korea.	Limitations on National Treatment 1) Unbound 2) Unbound 3) None	(viii) :applicable
	1) 2) 3)	Limitations on Market Access Unbound Unbound Commercial Presence is permitted only to financial institutions which deal with same instruments in their country of Representative offices may be established by pre-notification. executive personnel of each establishment must reside in Korea.	Limitations on National Treatment 1) Unbound 2) Unbound 3) None	(viii) :applicable
	Sector or Sub-sector	1)	Limitations on Market Access		Limitations on National Treatment
	Participation in issues of all kinds of securities	1) 2) 3)	Unbound Unbound Commercial presence is permitted only to foreign financial institutions which deal with the issuing of all kinds of securities. Representative offices may be established by pre-notification Top executive personnel of each establishment must reside in Korea. Unbound except as indicated in the	1) 2) 3)	Unbound Unbound None	(ix) a) b) c)
	Security issue	1) 2) 3)

Page 665 in PDF

1) 2) 3)	Unbound Unbound None	(ix) a) b) c)
	Underwriting	1) 2) 3)		1) 2) 3)	Unbound Unbound None	(ix) a) b) c)
	Placement	1) 2) 3)		1) 2) 3)	Unbound Unbound None	(ix) a) b) c)
d)	Other services related to securities	4)	Horizontal Commitments section.	4)	Unbound except as indicated in the Horizontal Commitments section.	(ix) a) b) c)
(x)	Asset management :applicable only to services listed below	1) 2) 3)	Unbound Unbound Commercial presence is permitted only to foreign asset management companies. Representative offices may be established by Pre-notification	1) 2) 3)	Unbound Unbound None	(ix) a) b) c)
a)	Cash or portfolio management	1) 2) 3)	Unbound Unbound Commercial presence is permitted only to foreign asset management companies. Representative offices may be established by Pre-notification	1) 2) 3)	Unbound Unbound None	(ix) a) b) c)
c)	Custody Trust 22 (including	1) 2) 3)	businesses and for engaging in the trust business. Unbound for real estate trust businesses.	1) 2) 3)	Unbound Unbound None	(ix) a) b) c)
d)	investment discretionary advisory service)	1) 2) 3)	Top executive personnel of each establishment must reside in Korea.	4)	Unbound except as indicated in the Horizontal	(ix) a) b) c)

Page 666 in PDF

1) 2) 3)	Unbound Unbound Commercial presence is permitted only to foreign asset management companies. Representative offices may be established by Pre-notification	1) 2) 3)	Unbound Unbound None	(ix) a) b) c)
Sector or Sub-sector			Limitations on Market Access	Limitations on Market Access	(xi) Credit
information services	1) 2) 3) 4)	Unbound Unbound Unbound except for equity participation of less than 50 percent in existing financial information companies. Unbound except as indicated in the Horizontal Commitments section.	1) 2) 3) 4)	Unbound Unbound None Unbound except as indicated in the Horizontal Commitments section.
(xii)Advisory, intermediation and other auxiliary financial services only to services	1) 2) 3)	Unbound Unbound Commercial presence is permitted only to foreign investment advisory companies. Representative offices may be established by pre-notification Top executive personnel of each	1) 2) 3)	Unbound Unbound None	:applicable listed below
a) Investment advice and analysis	4) 1) 2)	establishment must reside in Korea. Unbound except as indicated in the Horizontal Commitments section . Unbound Unbound	4) 1) 2)	Unbound except as indicated in the Horizontal Commitments section. Unbound Unbound	b) Credit
a) Investment advice and analysis	4)	non-guaranteed corporate bonds and commercial papers. Unbound except as indicated in the Horizontal Commitments section.	4)	Unbound except as indicated in the Horizontal Commitments section.	rating
Sector or Sub-sector	Limitations on Market Access	Limitations on Market Access	Limitations on National Treatment

Page 667 in PDF

TOURISM AND TRAVEL RELATED SERVICES				9.
Hotels and Restaurants (CPC 641, 642, 6431*) Excluding rail and air transport related facilities in 23	1) 2) 3) 4)	None None None Unbound except as indicated in the Horizontal Commitments section. None	1) None 2) None 3) None 4) Unbound except as indicated in the Horizontal Commitments section.	A. CPC 6431
Travel Agencies and Tour Operators Services agency services and services	1) 2) 3) 4)	None None Unbound except as indicated in the Horizontal Commitments section.	1) None 2) None 3) None 4) Unbound except as indicated in the Horizontal Commitments section.	B. Travel tour operator (CPC 7471)
Tourist Guides Services (CPC 7472)	1) 2) 3) 4)	None None None Unbound except as indicated in the Horizontal Commitments section.	1) None 2) None 3) None 4) Unbound except as indicated in the Horizontal Commitments section.	C.
RECREATIONAL, CULTURAL AND SPORTING SERVICES				10. A. Entertainment
Modes of supply:
1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons
Sector or Sub-sector	Limitations on Market	Access Limitations on National Treatment	Additional Commitments
D. Sporting and other Recreational Services (CPC 964*) Excluding lottery, gambling and betting services	1) Unbound 2) Unbound 3) Unbound 4) Unbound except as indicated Horizontal Commitments section.

Page 668 in PDF

in the 1) None 2) None 3) None 4) Unbound except as indicated in the Horizontal Commitments section.
11. TRANSPORT SERVICES A. Maritime Transport Services 24 International transport (CPC 7211*, 7212*) Excluding cabotage	1) a) Liner shipping: None b) Bulk, tramp, and other international shipping: None 2) None	1) None 2) None	The following services at the port are made publicly available to international maritime transport suppliers on reasonable and non-discriminatory
Modes	Sector or Sub-sector 3)	Sector or Sub-sector 3)
Modes		Limitations on Market Access a) Establishment of a registered company for the purpose of operating a fleet under the national flag of Korea: i) International maritime passenger transport: Unbound ii) International maritime cargo transport: Only Chusik Hoesa(stock companies) as stipulated under the Commercial Act are permitted. b) Other forms of commercial presence: None a) Ship's crew: Unbound
Modes		Limitations on Market Access a) Establishment of a registered company for the purpose of operating a fleet under the national flag of Korea: i) International maritime passenger transport: Unbound ii) International maritime cargo transport: Only Chusik Hoesa(stock companies) as stipulated under the Commercial Act are permitted. b) Other forms of commercial presence: None a) Ship's crew: Unbound
Modes of supply:
1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons
Sector or Sub-sector
Auxiliary Services Maritime cargo handling services (CPC 741*)	1) 2) 3) 4)	Unbound* None None Unbound except as indicated in the Horizontal Commitments section.	1) Unbound* 2) None 3) None 4) Unbound except as indicated in the Horizontal Commitments section.	Maritime
Storage and warehouse services in ports (CPC 742*)	1) 2) 3) 4)	Unbound* None None Unbound except as indicated in the Horizontal Commitments section.	1) Unbound* 2) None 3) None 4) Unbound except as indicated in the Horizontal Commitments section.
Customs Clearance service	1) 2) 3)	Unbound* (Local presence is required.) None None	1) Unbound* 2) None 3) None 4) Unbound
Maritime agency services (CPC 748*) 25	1) 2) 3) 4)	None None All the companies as stipulated under the Commercial Act are permitted. Unbound except as indicated in the Horizontal Commitments section.	1) None 2) None 3) None 4) Unbound except as indicated in the Horizontal Commitments section.
Container station services 741*) 26	1) 2) 3) 4)	Unbound* None None Unbound except as indicated in the Horizontal Commitments section.	1) Unbound* 2) None 3) None 4) Unbound except as indicated in the Horizontal Commitments section.	(CPC
Sector or Sub-sector			Limitations on National Treatment Additional Commitments 1) None 2) None	Limitations on National Treatment Additional Commitments 1) None 2) None
Sector or Sub-sector		Limitations on Market Access
Maritime freight forwarding services (CPC 748*) 27	1) 2) 3) 4)	None None Only Chusik Hoesa(stock companies) as stipulated under the Commercial Act are permitted. Unbound except as indicated in the Horizontal Commitments section.	3) None 4) Unbound except as indicated in the Horizontal Commitments section.
Shipping brokerage services (CPC 748*, 749*) 28	1) 2) 3) 4)	None None Only Chusik Hoesa(stock companies) as stipulated under the Commercial Act are permitted. Unbound except as 1) None 2) None 3) None	3) None 4) Unbound except as indicated in the Horizontal Commitments section.
Shipping brokerage services (CPC 748*, 749*) 28	1) 2) 3) 4)	indicated in the Horizontal Commitments section.

Page 670 in PDF

4) Unbound except as indicated in the Commitments section.	Horizontal
Maintenance and repair of vessels 29	1) 2) 3) 4)	None None Only Chusik Hoesa(stock companies) as 1) None 2) None 3) None	Horizontal
Maintenance and repair of vessels 29	1) 2) 3) 4)	permitted. Unbound except as indicated in the Horizontal Commitments section. 4) Unbound except as Commitments	indicated in the Horizontal section.

Modes of supply:

1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons
Sector or Sub-sector	Limitations	Limitations	Limitations on National Treatment	Limitations on National Treatment	Additional Commitments
Rental of vessels with crew (CPC 7213)	1) 2) 3) 4)	on Market Access None None None Unbound except as indicated in the Horizontal Commitments section.	1) 2) 3) 4)	None None None Unbound except as indicated in the Horizontal Commitments section.
Pushing and towing services (CPC 7214)	1) 2) 3) 4)	Unbound None None Unbound except as indicated in the Horizontal Commitments section.	1) 2) 3) 4)	Unbound None None Unbound except as indicated in the Horizontal Commitments section.
Tally, measuring and survey services (CPC 745*)	1) 2) 3) 4)	Unbound* None None Unbound except as indicated in the Horizontal Commitments section.	1) 2)	Unbound* None 3) None 4) Unbound except as indicated in the Horizontal Commitments section.
Sector or Sub-sector	Sector or Sub-sector	Limitations on Market Access	Limitations on National Treatment	Additional Commitments

Page 671 in PDF

C. Air	Transport Services
	Computer reservation system (CRS) services 30	1) None 2) None 3) None 4) Unbound except as indicated in the Horizontal Commitments section.	1) None 2) None 3) None 4) Unbound except as indicated in the Horizontal Commitments section.
Selling and marketing of air transport services 31		1) None 2) None 3) None 4) Unbound except as indicated in the Horizontal Commitments section.	1) None 2) None 3) None 4) Unbound except as indicated in the Horizontal Commitments section.
Maintenance and repair of aircraft	1) 2) 3) 4)	Unbound* (Local presence is required.) None None Unbound except as indicated in the	1) Unbound* 2) None 3) None 4) Unbound except as indicated in the Horizontal Commitments section.
E. Rail Transport Services a. Passenger transportation (CPC 7111) b. Freight (CPC 7112)	transportation 1) 2) 3)	Horizontal Commitments section. Unbound* None Unbound for existing operations. Establishment of new operations are subject to the economic needs test. Main criteria: Establishment of order and discipline in the railroad industry.	1) Unbound* 2) None 3) Unbound
Modes of supply:
– 1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons
Sector or Sub-sector	Sector or Sub-sector	Limitations on Market	Access	Limitations on National Treatment	Additional Commitments

Page 672 in PDF

F.	Road Transport Services Transportation of containerized freight excluding cabotage (CPC 71233*)	1) 2) 3) 4)	Unbound None Licenses are granted only to international shipping companies. Unbound except as indicated in the Horizontal Commitments section.	1) Unbound 2) None 3) Cargoes are confined to containerized cargoes to be exported or imported. 4) Unbound except as indicated in the Horizontal Commitments section.
G.	Pipeline Transport (CPC 7131*) Only the transportation of oil products, excluding the	1) 2) 3) 4)	Unbound Unbound None Unbound except as indicated in the Horizontal Commitments section.	1) None 2) None 3) None 4) Unbound except as indicated in the Horizontal Commitments section.
H.	Services Auxiliary to all Modes of Transport	1) 2) 3) 4)	Unbound* None None Unbound except as indicated in the
b.	Storage and warehouse services other than those in ports (CPC 742*) Excluding services for		Horizontal Commitments section.	1) Unbound* 2) None 3) None 4) Unbound except as indicated in the Horizontal Commitments section.
Modes of supply:
1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons
Sector or Sub-sector	Limitations on Market Access	Limitations on National Treatment	Additional Commitments
Other Transport Services COMBINED TRANSPORT SERVICES	Unbound		Freight forwarding for rail transport 32 1) 2) None 3) None
Other Transport Services COMBINED TRANSPORT SERVICES	Unbound	Unbound None	Freight forwarding for rail transport 32 1) 2) None 3) None
Other Transport Services COMBINED TRANSPORT SERVICES			Freight forwarding for rail transport 32 1) 2) None 3) None

1. International Shipping, 3.b):

2. Maritime Cargo Handling Services:

Activities exercised by stevedore companies, including terminal operators, but not including the direct activities of dockers, when this workforce is organized independently of the stevedoring or terminal companies. The activities covered include the organization and supervision of:

– the loading/discharging of cargo to/from a ship;
– the lashing/unlashing of cargo;
– the reception/delivery and safekeeping of cargoes before shipment or after discharge.

3. Container Station Services:

Activities consisting in storing containers in port areas with a view to their stuffing/stripping, repairing and making them available for shipments.

4. Maritime Agency Services:

Activities consisting in representing, within a given geographical area, as an agent, the business interests of one or more shipping lines or shipping companies, for the following purposes:

– -Marketing and sales of maritime transport and related services, from quotation to invoicing, and issuance of bills of lading on behalf of the companies; acquisition and resale of the necessary related services, preparation of documentation, and provision of business information;

– -Acting on behalf of the companies organizing the call of the ship or taking over cargoes when required.

5. Maritime Freight Forwarding Services:

Activities consisting of organizing and monitoring shipment operations on behalf of shippers, through the acquisition of maritime transport and related services, preparation of documentation and provision of business information.

6. Tally, Measuring and Survey Services:

– -Tally services : Activities consisting of calculating the number of cargoes or verifying the delivery and the receipt when loading and unloading. – -Measuring services : Activities consisting of calculating or verifying the volume or weight of cargoes when loading and unloading. – -Survey services : Activities consisting of the verification, inspection and survey related with shipped cargoes and vessels (including barges).

ANNEX 6-B SCHEDULE OF SPECIFIC COMMITMENTS OF INDIA

ANNEX 6-B SCHEDULE OF SPECIFIC COMMITMENTS

ANNEX 6-B SCHEDULE OF SPECIFIC COMMITMENTS OF INDIA

ANNEX 6-B SCHEDULE OF SPECIFIC COMMITMEN

ANNEX 6-B SCHEDULE OF SPECIFIC COMMITMENTS OF INDIA

Definitions Related to Section 11.A. – Maritime Transport Services

5. Treatment of Certain Information

Nothing in this Annex requires a Party to furnish or allow access to:

– (a) information related to the financial affairs and accounts of individual customers of financial service suppliers;
– (b) any confidential information the disclosure of which would impede law enforcement or otherwise be contrary to the public interest or prejudice legitimate commercial interests of particular enterprises; or
– (c) any confidential or proprietary information in the possession of public entities. 6. New Financial Services
– (a) A 'new financial service' is a financial service that is not supplied by any financial service supplier in the territory of a Party but which is supplied within the territory of the other Party and includes financial products or the manner in which a financial product or service is delivered. 1
– (b) Each Party shall permit a financial institution of the other Party 2 to supply any new financial service that the Party would permit its own financial institutions, in like circumstances, to supply without additional legislative action by the Party.

Page 724 in PDFNotwithstanding Article 6.4.2(e), a Party may 1 The Parties understand that new financial services include financial services and products that are existing and may be developed in future within the territory of only one Party. 2 Financial institution of the other Party means a financial institution, including a branch, located in the territory of a Party that is controlled by persons of the other Party. determine the institutional and juridical form through which the new financial service may be supplied and may require authorisation for the supply of the service. Where a Party requires a financial institution to obtain authorisation to supply a new financial service, the Party shall decide within a reasonable time whether to issue the authorisation and the authorisation may be refused only for prudential reasons.

7. Dispute Settlement

Page 725 in PDFArbitral tribunals agreed between or appointed by the Parties under Chapter Fourteen (Dispute Settlement) for disputes on prudential issues and other financial matters shall have the necessary expertise relevant to the specific financial service under dispute.

8. Definitions

For the purposes of this Annex:

financial service is any service of a financial nature offered by a financial service supplier of a Party. Financial services include all insurance and insurance-related services, and all banking and other financial services (excluding insurance).

CHAPTER SEVEN TELECOMMUNICATIONS

ARTICLE 7.1: DEFINITIONS

Page 728 in PDFARTICLE 7.2: SCOPE AND COVERAGE 1. This Chapter applies to measures affecting trade in telecommunications services. 2. This Chapter shall apply, subject to rules, regulations and licence conditions as applicable within the territory of each Party, under the framework of Chapter Six (Trade in Services). 3. This Chapter does not apply to measures adopted or maintained by a Party relating to cable or broadcast distribution of radio or television programming. 4. Nothing in this Chapter shall be construed to:
5. (a) require a Party to authorise a service supplier of the other Party to establish, construct, acquire, lease, operate, or supply telecommunications transport networks or services; or
6. (b) require a Party (or to require a Party to oblige service suppliers in its territory) to establish, construct, acquire, lease, operate or supply telecommunications transport networks or services not offered to the public generally.

Section A: Access to and Use of Public Telecommunications Transport Networks and Services

ARTICLE 7.3: ACCESS AND USE

1. Each Party shall ensure that service suppliers of the other Party is accorded access to and use of public telecommunications transport networks and services, on reasonable and non-discriminatory terms and conditions, for the supply of a service included in its Schedule. This obligation shall be applied, inter alia , under paragraphs 2 through 6. 2. Each Party shall ensure that service suppliers of the other Party have access to and use of any public telecommunications transport networks and services offered in its territory, through its licenced suppliers of public telecommunications transport networks or services, within or across the border of that Party, including private leased circuits, and to this end shall ensure, subject to paragraphs 5 and 6, that such service suppliers are permitted to:
3.

Page 729 in PDF(a) purchase or lease and attach terminal or other equipment which interfaces

with the public telecommunications transport networks and which is necessary to supply a service supplier's services;

– (b) interconnect private leased or owned circuits with public telecommunications transport networks and services or with circuits leased or owned by another service supplier 2 ;
– (c) perform switching, signalling and processing functions;
– (d) use operating protocols of the service supplier's choice in the supply of any service, other than as necessary to ensure the availability of telecommunications transport networks and services to the public generally; and – (e) provide services to individual or multiple end-users over any leased or owned circuit(s) to the extent that the scope and type of such services are consistent with its laws and regulations. 3. Each Party shall ensure that service suppliers of the other Party may use public telecommunications transport networks and services for the movement of information within its territory or across borders, including for intra-corporate communications of such service suppliers, and for access to information contained in databases or otherwise stored in machine-readable form in the territory of the Party. 4. Notwithstanding paragraph 3, a Party may take such measures as are necessary to ensure the security and confidentiality of messages, or to protect the privacy of personal data of end-users subject to the requirement that such measures are not applied in a manner which would constitute a means of arbitrary or unjustifiable discrimination or a disguised restriction on trade in services. 5. Each Party shall ensure that no condition is imposed on access to and use of public telecommunications transport networks and services other than as necessary to:
– (a) safeguard the public service responsibilities of suppliers of public telecommunications transport networks or services, in particular their ability to make their networks or services available to the public generally;
– (b) protect the technical integrity of public telecommunications transport networks or services;
– (c) ensure that service suppliers of the other Party do not supply services unless permitted pursuant to commitments in its Schedule; or
– (d) ensure that such access to and use of telecommunications transport networks and services should not become a security or safety hazard and is not in contravention of any statute, rule or regulation and public policy of the Party which are publicly available and applied without discrimination on the suppliers and users of services of similar categories. 6.

Provided that the Parties satisfy the criteria set out in paragraph 5, conditions for access to and use of public telecommunications transport networks and services may include:

2 In India, interconnection of private networks to public telecommunications transport networks is not permitted under its current laws and regulations. However, India will permit interconnection as and when it changes its relevant laws and regulations. – (a) restrictions on resale or shared use of such services;

(b) a requirement to use specified technical interfaces, including interface protocols, for the interconnection with such networks and services;

(c) requirements, where necessary, for the inter-operability of such services;

(d) type approval of terminal or other equipment which interfaces with the network and technical requirements relating to the attachment of such equipment to such networks;

(e) restrictions on interconnection of private leased or owned circuits with such networks or services or with circuits leased or owned by another service supplier; or

– (f) notification, registration and licencing. 7. Notwithstanding the preceding paragraphs, each Party may, consistent with its level of development, place reasonable conditions on access to and use of public telecommunications transport networks and services necessary to strengthen its domestic telecommunications infrastructure and service capacity and to increase its participation in international trade in telecommunications services. Such conditions shall be specified in each Party's Schedule.

Section B: Conduct of Major Suppliers 3

Page 730 in PDFARTICLE 7.4: TREATMENT BY MAJOR SUPPLIERS 1. Each Party shall ensure that any major supplier in its territory accords suppliers of public telecommunications transport networks or services of the other Party treatment no less favourable than such major supplier accords to its subsidiaries, its affiliates, or any non-affiliated service supplier regarding:
2. (a) the availability, provisioning, rates, or quality of like public telecommunications transport networks or services; and
3. (b) the availability of technical interfaces necessary for interconnection. 2. A Party shall assess such treatment on the basis of whether such suppliers of public telecommunications transport networks or services, subsidiaries, affiliate, and nonaffiliated service suppliers are in like circumstances. 3. Nothing in this Article shall prevent either Party to take such measures as are necessary to protect the security of their networks subject to the requirement that such measures are not applied in a manner which would constitute a means of arbitrary or unjustifiable discrimination or a disguised restriction on trade in services.

ARTICLE 7.5: ACCESS TO MAJOR SUPPLIERS' INFRASTRUCTURE

1. Each Party shall endeavour to require the major suppliers in its territory to provide suppliers of public telecommunications transport networks or services of the other Party:

3 For greater clarity, the obligations imposed under this Section only apply with respect to those public telecommunications transport networks or services that result in a supplier of public telecommunications transport networks or services being a major supplier, in accordance with laws and regulations of the Parties. – (a) access to the major suppliers' unbundled network elements for interconnection or for the provision of public telecommunications transport networks or services;
– (b) physical co-location of equipment necessary for interconnection or access to unbundled network elements, at premises owned or controlled by the major suppliers; and
– (c) access to poles, ducts, conduits or any other structures deemed necessary by the Party, which are owned or controlled by such major suppliers;

on terms, conditions, and at rates that are reasonable, transparent and non-discriminatory, subject to mutually agreed terms and conditions within the overall policy framework of that Party. 2. Implementation of paragraph 1 shall be determined by each Party in accordance with its laws and regulations. 3. Nothing in this Article shall prevent either Party to take such measures as are necessary to protect the security of their networks subject to the requirement that such measures are not applied in a manner which would constitute a means of arbitrary or unjustifiable discrimination or a disguised restriction on trade in services.

Page 731 in PDFARTICLE 7.6: COMPETITIVE SAFEGUARDS Prevention of anti-competitive practice in telecommunications 1. Each Party shall, through the relevant authority, maintain appropriate measures for the purpose of preventing suppliers of public telecommunications transport networks or services who, alone or together, are a major supplier in its territory, from engaging in or continuing anti-competitive practices.

Safeguards

2. For the purposes of paragraph 1, anti-competitive practices shall include:
2. (a) using information obtained from competitors for anti-competitive results; and
3. (b) not making available, on a timely basis, to suppliers of public telecommunications transport networks or services, technical information about essential facilities and commercially relevant information which are necessary for them to provide public telecommunications transport networks or services.

ARTICLE 7.7: INTERCONNECTION

Interconnection with Major Suppliers

1. Each Party shall ensure that a major supplier in its territory provides interconnection at any specified technically feasible point in the network as per mutual agreement subject to regulations by regulatory body. Such interconnection is provided:

– (a) under non-discriminatory terms, conditions (including technical standards and specifications) and rates 4 and of a quality no less favourable than that provided for its own like services or for like services of non-affiliated service suppliers or for like services of its subsidiaries or other affiliates;
– (b) in a timely manner 5 , on terms, conditions (including technical standards and specifications) and cost-oriented rates that are transparent and reasonable, having regard to economic feasibility, so that the supplier need not pay for network components or facilities that it does not require for the services to be provided; and
– (c) upon request, at points in addition to the network termination points offered to the majority of suppliers of public telecommunications transport networks or services, subject to charges that reflect the cost of construction of necessary additional facilities, technical feasibility and mutually agreed terms and conditions.

Public Availability of Interconnection Offers

2. Each Party shall ensure that a major supplier will make publicly available either its interconnection agreements or a reference interconnection offer.

Public Availability of the Procedures for Interconnection Negotiations

3. Each Party shall make publicly available the applicable procedures for interconnection negotiations with major suppliers in its territory.

Public Availability of Interconnection Agreements Concluded with Major Suppliers

4. (a) Each Party shall require major suppliers in its territory to file all their interconnection agreements to which they are a party with its telecommunications regulatory body. 2. (b) Each Party shall ensure to make available to suppliers of public telecommunications transport networks or services which are seeking interconnection, interconnection agreements in force between a major supplier and any other supplier of public telecommunications transport networks or services in its territory, subject to any requirements which the telecommunications regulatory body may impose to protect the commercial confidentiality information contained in these interconnection agreements.

Resolution of interconnection disputes

5. Each Party shall ensure that a service supplier of public telecommunications transport networks or services of the other Party requesting interconnection with a major supplier will have recourse, either:
2.

Page 732 in PDF(a) at any time; or 4 The Parties understand that interconnection rates are commercially negotiated between suppliers of public telecommunications transport networks or services. 5 The Parties understand that timeliness may vary from case to case, depending upon the complexity of each interconnection negotiation, which may be affected by a range of factors. However, interconnection may not be delayed without justifiable reason. – (b) after a reasonable period of time which has been made publicly known;

to an independent domestic body to resolve disputes regarding appropriate terms, conditions and rates for interconnection within a reasonable period of time, to the extent that these have not been established previously.

Section C: Other Measures

ARTICLE 7.8: INDEPENDENT REGULATORY BODIES

1. Each Party shall ensure that its telecommunications regulatory body or dispute resolution body is separate from, and not accountable to, any supplier of public telecommunications transport networks or services.

Page 733 in PDF2. Each Party shall ensure that the decisions of, and the procedures used by its telecommunications regulatory body or dispute resolution body, are impartial with respect to all market participants.

ARTICLE 7.9: UNIVERSAL SERVICE

Each Party shall administer any universal service obligation that it maintains in a transparent, non-discriminatory, and competitively neutral manner and shall ensure that its universal service obligation is not more burdensome than necessary for the kind of universal service that it has defined.

ARTICLE 7.10: LICENCING CONDITIONS

1. Where a licence is required, the Party shall make publicly available:
2. (a) all the licencing criteria and the period of time normally required to reach a decision concerning an application for a licence; and
3. (b) the terms and conditions of individual licences. 2. In case of denial of licence, the reasons for denial, on applicants' request, shall normally be given by each Party within a reasonable period of time. ARTICLE 7.11: ALLOCATION AND USE OF SCARCE TELECOMMUNICATIONS RESOURCES 6

1. Each Party shall administer its procedures for the allocation and use of scarce telecommunications resources, including frequencies, numbers and rights of way in an objective, timely, transparent and non-discriminatory manner. 2. Each Party shall make publicly available the current state of allocated frequency bands but shall not be required to provide detailed identification of frequencies assigned or allocated by each government for specific government uses . 6 The Parties understand that decisions on allocating and assigning spectrum, and frequency management are not measures that are per se inconsistent with Article 6.4 (Market Access). Accordingly, each Party retains the right to exercise its spectrum and frequency management policies, which may affect the number of suppliers of public telecommunications services, provided that this is done in a manner that is consistent with the provisions of this Agreement. The Parties also retain the right to allocate frequency bands taking into account existing and future needs. 1. Each Party shall ensure that suppliers of public telecommunications transport networks or services of the other Party have timely recourse to a telecommunications regulatory body or other relevant body to resolve disputes arising under domestic measures.

Reconsideration 7

Page 734 in PDF2. Each Party shall ensure that any supplier of public telecommunications transport networks or services aggrieved by the determination or decision of the telecommunications regulatory body may petition that body for reconsideration of that determination or decision. Neither Party may permit such a petition to constitute grounds for noncompliance with such determination or decision of the telecommunications regulatory body unless an appropriate authority stays such determination or decision.

Appeal

3. Each Party shall ensure that any supplier of public telecommunications transport networks or services aggrieved by a determination or decision of the telecommunications regulatory body has the opportunity to appeal such determination or decision to an independent judicial or administrative authority.

ARTICLE 7.13: TRANSPARENCY

Page 735 in PDFEach Party shall ensure that:

– (a) decisions of its telecommunications regulatory body are published or otherwise made available to all interested persons within a reasonable period of time;
– (b) interested persons are provided with adequate advance public notice of and the opportunity to comment on any rulemaking proposed by the telecommunications regulatory body 8 ; and
– (c) its measures relating to public telecommunications transport networks or services are made publicly available, including:
– (i) tariffs and other terms and conditions of service;
– (ii) specifications of technical interfaces;
– (iii) conditions applying to attachment of terminal or other equipment to the public telecommunications transport network or services;
– (iv) notification, permit, registration or licencing requirements, if any; and

7 The Parties understand that reconsideration shall not apply to the determination or decision of a regulatory body with respect to disputes between service suppliers or between service suppliers and users. 8 The obligations will be applied in accordance with each Party's laws and regulations. – (v) information on bodies responsible for preparing, amending, and adopting standards-related measures.

ARTICLE 7.14: RELATIONSHIP TO OTHER CHAPTERS

In the event of inconsistency between this Chapter and any other Chapters, this Chapter shall prevail to the extent of such inconsistency.

CHAPTER EIGHT MOVEMENT OF NATURAL PERSONS

ARTICLE 8.1: GENERAL PRINCIPLES

Page 736 in PDF1. This Chapter reflects the preferential trading relationship between the Parties and their mutual desire to facilitate temporary entry of natural persons on a comparable basis and to establish transparent criteria and streamlined procedures for temporary entry, while recognising the need to ensure border security. This Chapter provides for rights and obligations additional to those set out in Chapter Two (Trade in Goods), Chapter Six (Trade in Services) and Chapter Ten (Investment) in relation to the movement of natural persons between the Parties.

ARTICLE 8.2: SCOPE AND DEFINITIONS

(g) business visitor means a natural person of either Party who is:

ARTICLE 8.3: GRANT OF TEMPORARY ENTRY

Page 738 in PDF1. Each Party shall grant temporary entry to natural persons of the other Party, who are otherwise qualified for entry under applicable measures relating to public health and safety and national security, in accordance with this Chapter. 2. Each Party shall process expeditiously applications for temporary entry from natural persons of the other Party, including requests for further extensions, particularly applications from members of professions for which mutual recognition arrangements have been concluded pursuant to Article 6.8 (Recognition). Each Party shall notify the applicant for temporary entry, either directly or through his or her prospective employers,

1 Each Party reserves the right to confine the party to the service contract to a juridical person, if illegal immigration relating to a service contract between natural persons of the Parties takes place within two years from the date of entry into force of this Agreement. In case of illegal immigration, the Parties shall share the information. of the outcome of final determination, including the period of stay and other conditions. 3. Natural persons of either Party who are granted temporary entry into the territory of the other Party shall not be required to make contributions to social security funds in the host country. In such cases, they will not be eligible for social security benefits in the other Party for the duration of the stay. 4. A Party may refuse to issue an immigration visa authorising employment to a business person where the temporary entry of that person might affect adversely:

– (a) the settlement of any labour dispute that is in progress at the place or intended place of employment; or
– (b) the employment of any person who is involved in such dispute. – 5 .

Page 739 in PDFBusiness visitors
– (a) Korea shall grant temporary entry to a business visitor for a period of not more than 90 days; and
– (b) India shall grant temporary entry to a business visitor for a period of not more than 180 days or for longer duration for a maximum period up to five years with 180 days stay stipulation on a single visit; and

Such a business visitors' visa under subparagraphs (a) and (b) shall be granted, provided that the business visitor:

– (i) complies with immigration measures applicable to temporary entry;
– (ii) presents proof of nationality of the other Party;
– (iii) is an employee of a juridical person not already having commercial presence in the host country; and – (iv) does not receive any remuneration from a source located within the visiting Party;

Neither Party may require labour market test as a condition for temporary entry or impose numerical restriction relating to temporary entry for business visitors.

6. Intra-Corporate Transferees

Each Party shall grant temporary entry to an intra-corporate transferee of the other Party, who otherwise complies with applicable immigration measures, for an initial period of up to two years for Korea and up to one year for India, or the period of the contract, whichever is less. The period of stay may be extended:

– (a) for Korea, provided the conditions on which it is based remain in effect; and
– (b) for India, on year to year basis for a total term not exceeding five years if the above conditions are still met by the applicants;

Neither Party may require labour market test as a condition for temporary entry or impose numerical restriction relating to temporary entry for intra-corporate transferees.

7. Professionals

Each Party shall grant temporary entry to a professional of the other Party who is seeking to provide services as a contractual service supplier or an independent professional in a profession as set out in Annex 8-A, if that natural person otherwise complies with immigration measures applicable to temporary entry, for an initial period of up to one year or the period of the contract, whichever is less, on the presentation of:

– (a) proof of nationality of the other Party;
– (b) documentation demonstrating that he or she will be so engaged and describing the purpose of entry, including the letter of contract from the entity engaging the services of the natural person in the host Party; and
– (c) documentation demonstrating the attainment of the relevant minimum educational requirements or alternative credentials. ARTICLE 8.4: EMPLOYMENT OF SPOUSES AND DEPENDANTS

Page 740 in PDFEach Party shall grant temporary entry and provide a work permit or authorisation to a spouse and a dependant of a intra-corporate transferee, contractual service supplier or independent professional qualifying for temporary entry, if the spouse or the dependant otherwise complies with immigration measures applicable to temporary entry and meets the relevant employment qualifications.

ARTICLE 8.5: REGULATORY TRANSPARENCY

1. Each Party shall maintain or establish contact points or other mechanisms to respond to inquiries from interested persons regarding regulations affecting the temporary entry of natural persons. These contact points shall also be the authorised points allowing business persons to report and seek clarifications, if any, on instances where they have encountered special difficulties in the process of seeking temporary entry in the other Party. 2. To the extent possible, each Party shall allow reasonable time between publication of final regulations affecting the temporary entry of natural persons and their effective date, and such notification to the other Party can be made electronically available. 3. Prior to the date of entry into force of this Agreement, the Parties shall exchange information on current procedures relating to the processing of applications for temporary entry.

ARTICLE 8.6: RESOLUTION OF PROBLEMS

The relevant authorities of both Parties shall endeavour to favourably resolve any specific or general problems, (within the framework of their laws, regulations and other similar measures governing the temporary entry of natural persons) which may arise from the implementation and administration of this Chapter.

ARTICLE 8.7: DISPUTE SETTLEMENT

1. A Party may not initiate proceedings under Chapter Fourteen (Dispute Settlement) regarding a refusal to grant temporary entry under this Chapter unless,
2. (a) the matter involves a breach of any of the provisions relating to the right of entry accruing under this Chapter;
3. (b) the matter involves a pattern of practice; and

(c) its natural persons affected by the pattern of practice have exhausted the available domestic administrative remedies of the other Party. 2. The remedies referred to in paragraph 1(c) shall be deemed to be exhausted if a final determination in the matter has not been issued by the competent authority within one year of the institution of proceedings for domestic administrative remedies including proceedings by way of review, and the failure to issue a determination is not attributable to the delay caused by the natural person.

ARTICLE 8.8: RESERVATIONS

The commitments made by each Party under this Chapter shall be subject to any terms, conditions, reservations or limitations it has scheduled in respect of each service sector under Chapter Six (Trade in Services).

ANNEX 8-A PROFESSIONALS

CHAPTER NINE AUDIO-VISUAL CO-PRODUCTION

ARTICLE 9.1: GENERAL PRINCIPLE

1. Recognising that audio visual, including film, animation, broadcasting programme, game 1 and visual effects, co-productions can significantly contribute to the development of the audio visual industry and to an intensification of cultural and economic exchange between them, the Parties agree to consider and negotiate co-production agreements in the audio visual sector.

Page 747 in PDF2. The co-production agreement in accordance with paragraph 1 is an integral part of this Agreement. The detailed co-production agreement would be negotiated between the competent authorities of the Parties, which are the Ministry of Information and Broadcasting for India and the Ministry of Culture, Sports and Tourism and the Korea Communications Commission for Korea.

ARTICLE 9.2: SCOPE

The scope of the co-production agreement under Article 9.1.2 includes film, broadcasting programme, game, visual effects and animation for exploitation in theatres and on television, videocassettes, videodisc, digital device (CD-ROM, DVD, VOD, mobile phone, etc.) or by any other form of distribution. New forms of audio visual production will be included in the co-production agreement through the exchange of notes between the Parties.

ARTICLE 9.3: BENEFITS

Co-produced projects in compliance with the co-production agreement shall be deemed to be national productions in the territory of each Party and shall thus be fully entitled to all the benefits including government support which are accorded under the applicable laws and regulations of each Party.

ARTICLE 9.4: AMENDMENT

The amendment of the co-production agreement can be done by the mutual consent of the Parties. 1 Under this Chapter, 'game' does not include gambling, which means risking something of value in the expectation of receiving prizes upon the outcome of a game of chance.

CHAPTER TEN INVESTMENT

Section A: Definitions

ARTICLE 10.1: DEFINITIONS

Section B: Investment

ARTICLE 10.2: SCOPE AND COVERAGE

1. This Chapter shall apply to measures adopted or maintained by a Party relating to:

Page 749 in PDF2. (a) investors of the other Party;
3. (b) investments of investors of the other Party in the territory of the former Party; and
4. (c) with respect to Article 10.16, all investments in the territory of the former Party. 2. This Chapter applies to the existing investments on the date of entry into force of this Agreement, as well as to the investments made or acquired after this date. 3. The provisions of this Chapter do not bind a Party in relation to any act or fact that

took place or any situation that ceased to exist before the date of entry into force of this Agreement for that Party. 4. In the event of any inconsistency between this Chapter and another Chapter, the other Chapter shall prevail to the extent of the inconsistency. 5. A requirement by a Party that a service provider of the other Party post a bond or other form of financial security as a condition of the cross-border supply of services does not of itself make this Chapter applicable to the provision of that cross-border service. This Chapter applies to that Party's treatment of the posted bond or financial security. 6. This Chapter shall not apply to subsidies or grants provided by a Party or to any conditions attached to the receipt or continued receipt of such subsidies or grants except for Articles 10.5 and 10.21, whether or not such subsidies or grants are offered exclusively to domestic investors and investments. 7. This Chapter shall not apply to measures adopted or maintained by a Party with respect to financial services. 8. This Chapter shall not apply to any taxation measures.

ARTICLE 10.3: NATIONAL TREATMENT

1. Each Party shall accord to investors of the other Party treatment no less favourable than that it accords, in like circumstances, to its own investors with respect to the establishment, acquisition, expansion, management, conduct, operation, and sale or other disposition of investments in its territory.

Page 750 in PDF2. Each Party shall accord to investments of investors of the other Party treatment no less favourable than that it accords, in like circumstances, to investments of its own investors in its territory with respect to the establishment, acquisition, expansion, management, conduct, operation, and sale or other disposition of investments. 3. The treatment to be accorded by a Party under paragraphs 1 and 2 means, with respect to a regional or local government, treatment no less favourable than the most favourable treatment accorded, in like circumstances, by that regional or local government to investors, and to investments of investors, of the Party of which it forms a part.

ARTICLE 10.4: MINIMUM STANDARD OF TREATMENT

1. Each Party shall accord to an investment of an investor of the other Party in its territory 'fair and equitable treatment' and 'full protection and security.' The concepts of 'fair and equitable treatment' and 'full protection and security' do not require treatment in addition to or beyond that which is required by the customary international law minimum standard of treatment of aliens. 2. The obligation in paragraph 1 includes the obligation not to deny justice in criminal, civil, or administrative adjudicatory proceedings in accordance with the principle of due process. 3. A determination that there has been a breach of another provision of this Agreement, or of a separate international agreement, does not establish that there has been a breach of this Article.

ARTICLE 10.5: PERFORMANCE REQUIREMENTS

1. Neither Party may impose or enforce any of the following requirements, or enforce any commitment or undertaking, in connection with the establishment, acquisition, expansion, management, conduct, operation or sale or other disposition of an investment of an investor of the other Party in its territory:
2. (a) to export a given level or percentage of goods or services;
3. (b) to achieve a given level or percentage of domestic content;
4. (c) to purchase, use or accord a preference to goods produced or services provided in its territory, or to purchase goods or services from natural or legal persons or any other entity in its territory;
5. (d) to relate the volume or value of imports to the volume or value of exports or to the amount of foreign exchange inflows associated with investments of that investor;
6. (e) to restrict sales of goods or services in its territory that an investment of that investor produces or provides by relating such sales to the volume or value of its exports or foreign exchange earnings;
7. (f) to transfer technology, a production process or other proprietary knowledge to a natural or legal person or any other entity in its territory, except when the requirement

(i) is imposed or enforced by a court, administrative tribunal or competition authority to remedy an alleged violation of competition laws, or

– (ii) concerns the transfer of intellectual property and is undertaken in a manner not inconsistent with the TRIPS Agreement; or
– (g) to supply exclusively from the territory of the Party the goods that such investment produces or the services that it supplies to a specific regional market or to the world market. 2. Paragraph 1 does not preclude either Party from conditioning the receipt or continued receipt of an advantage, in connection with investment and business activities in its territory of an investor of the other Party, on compliance with any of the requirements set forth in paragraphs 1 (f) and (g). 3. Nothing in this Article shall be construed so as to derogate from the rights and obligations of the Parties under the Agreement on Trade-Related Investment Measures , contained in Annex 1A of the Marrakech Agreement Establishing the World Trade Organization. ARTICLE 10.6: SENIOR MANAGEMENT AND BOARDS OF DIRECTORS

1. Neither Party may require that an investor of the other Party appoint to senior management positions individuals of any particular nationality.

Page 751 in PDF2. A Party may require that a majority of the board of directors, or any committee thereof, of an enterprise of the Party that is an investment of an investor of the other Party, be of a particular nationality, or resident in the territory of the Party, provided that the requirement does not materially impair the ability of the investor to exercise control over its investment. 1. Each Party shall promptly publish, or otherwise make publicly available, its laws, regulations, administrative rulings and judicial decisions of general application as well as international agreements which pertain to or affect any matter covered by this Chapter.

Page 752 in PDF2. Each Party shall, upon request by the other Party, promptly respond to specific questions and provide that other Party with information on matters set out in paragraph 1. 3. Paragraphs 1 and 2 shall not be construed so as to oblige either Party to disclose confidential information, the disclosure of which would impede law enforcement or otherwise be contrary to the public interest, or which would prejudice privacy or legitimate commercial interests.

ARTICLE 10.8: NON-CONFORMING MEASURES

1. Articles 10.3, 10.5 and 10.6 shall not apply to:
2. (a) any existing non-conforming measure that is maintained by a Party at
3. (i) the central or a regional level of government, set out in its Schedule to Annex I; or
4. (ii) a local government 2 ;
5. (b) the continuation or prompt renewal of any non-conforming measure referred to in subparagraph (a); or
6. (c) an amendment to any non-conforming measure referred to in subparagraph (a) to the extent that the amendment does not decrease the conformity of the measure, as it existed immediately before the amendment, with Articles 10.3, 10.5 and 10.6. 2. Articles 10.3, 10.5 and 10.6 shall not apply to any reservation for measures that a Party adopts or maintains with respect to sectors, sub-sectors or activities, as set out in its Schedule to Annex II. 3. Neither Party shall, under any measure adopted after the date of entry into force of this Agreement and covered by Annex II, require an investor of the other Party, by reason of its nationality, to sell or otherwise dispose of an investment existing at the time the measure becomes effective. 4. Articles 10.3 and 10.6 shall not apply to government procurement by a Party. 5. Nothing in this Chapter shall be construed so as to derogate from rights and obligations under international agreements in respect of protection of intellectual property rights to which both Parties are party, including the TRIPS Agreement and other treaties concluded under the auspices of the World Intellectual Property Organization. 6. For the avoidance of doubt, in relation to supply of services through commercial presence, the parties agree that the Schedule of Specific Commitments in Annex 6-A and 6-B of Chapter Six (Trade in Services) shall solely apply to the commitments with regard to the trade in services. 2 For Korea, local government means a local government as defined in the Local Autonomy Act. 1. If, after the date of entry into force of this Agreement, a Party enters into any agreement on investment with a non-Party, it shall give consideration to a request by the other Party for the incorporation herein of treatment no less favourable than that provided under the aforesaid agreement.

Page 753 in PDF2. As part of review of this Agreement pursuant to Article 15.2 (Joint Committee and Review), the Parties undertake to review their respective Schedule of Reservations with a view to decreasing its reservations and reducing the terms, limitations, conditions and qualifications on national treatment, performance requirements, and senior management and boards of directors. 3. In any other case, a Party may, upon reasonable notice, request the other Party for a review of its reservations. 4. Any incorporation or review under this Article should maintain the overall balance of commitments undertaken by each Party under this Agreement.

ARTICLE 10.10: TRANSFERS

1. Each Party shall allow all transfers relating to an investment in its territory of an investor of the other Party to be made freely and without delay. Such transfers include:
2. (a) the initial capital and additional amounts to maintain or increase the investment;
3. (b) profits, dividends, interest, capital gains, royalty payments, management fees, technical assistance fees and other fees, returns in kind and other amounts derived from the investment;
4. (c) proceeds from the sale or liquidation of all or any part of the investment;
5. (d) payments made under a contract including payments made pursuant to a loan agreement;
6. (e) payments made in accordance with Articles 10.12 and 10.13;
7. (f) payments arising out of the settlement of a dispute under Section C; and
8. (g) earnings of nationals of the other Party who work in connection with an investment in the territory of that Party. 2. Each Party shall allow transfers to be made without delay in a freely usable currency at the market rate of exchange prevailing on the date of the transfer with respect to spot transactions in the currency to be transferred. 3. Each Party shall permit returns in kind relating to an investment to be made as authorised or specified in a written agreement between the Party and an investor of the other Party or its investment 3 . 4. Notwithstanding paragraphs 1 through 3, a Party may delay or prevent a transfer

3 Notwithstanding paragraph 3, a Party may restrict transfers of returns in kind in circumstances where it could otherwise restrict such transfers under Article XI of GATT 1994.

through the equitable, non-discriminatory and good faith application of its laws relating to:

– (a) bankruptcy, insolvency or the protection of the rights of creditors;
– (b) issuing, trading or dealing in securities;
– (c) criminal or penal offenses;
– (d) reports of transfers of currency or other monetary instruments;
– (e) ensuring compliance with orders or judgments in adjudicatory proceedings; or
– (f) social security, public retirement or statutory savings schemes, including provident funds, retirement gratuity programmes and employees insurance programmes 4 .

ARTICLE 10.11: TEMPORARY SAFEGUARD MEASURES

1. A Party may, subject to paragraph 2, adopt or maintain measures relating to crossborder capital transactions or Article 10.10:

Page 754 in PDF– (a) in the event of serious balance of payments or external financial difficulties or threat thereof; or
– (b) where, in exceptional circumstances, payments and capital movements between the Parties cause or threaten to cause serious difficulties for the operation of monetary policy or exchange rate policy in either Party. 2. The measures referred to in paragraph 1:
– (a) shall be consistent with the Articles of Agreement of the International Monetary Fund ;
– (b) shall not exceed those necessary to deal with the circumstances described in paragraph 1;
– (c) shall be temporary and phased out progressively as the situation improves;
– (d) shall promptly be notified to the other Party;
– (e) shall avoid unnecessary damage to the commercial, economic and financial interests of the other Party;
– (f) shall be applied on a national treatment basis; and
– (g) shall ensure that the other Party is treated as favourably as any non-Party. 3. Measures adopted or maintained pursuant to paragraph 1(b) shall not exceed a minimum period required. In addition, a Party adopting such measures or any changes

4 With regard to paragraph 4(f), it is understood that the Party concerned shall not prevent or delay the transfer of funds by the investors, except to the extent of funds required to satisfy or settle the unpaid social security, public retirement or statutory savings schemes, including provident funds, retirement gratuity and employees insurance. thereof shall commence consultations with the other Party in order to review the restrictions adopted by it. 4. Nothing in this Chapter shall be regarded as affecting the rights and obligations of the Parties under the Articles of Agreement of the International Monetary Fund .

ARTICLE 10.12: EXPROPRIATION AND COMPENSATION

1. Neither Party may, directly or indirectly, nationalise or expropriate an investment of an investor of the other Party in its territory, except:

Page 755 in PDF– (a) for a public purpose;
– (b) on a non-discriminatory basis;

(c) in accordance with due process of law and Article 10.4; and

(d) on payment of compensation in accordance with paragraphs 2 through 4. 2. Compensation shall:

(a) be paid without delay and be fully realisable;

(b) be equivalent to the fair market value of the expropriated investment immediately before the expropriation took place ("date of expropriation"); and

(c) not reflect any change in value occurring because the intended expropriation had become known earlier. 3. If the fair market value is denominated in a freely usable currency, the compensation paid shall be no less than the fair market value on the date of expropriation, plus interest at a commercially reasonable rate for that currency, accrued from the date of expropriation until the date of payment. 4. If the fair market value is denominated in a currency that is not freely usable, the compensation paid – converted into the currency of payment at the market rate of exchange prevailing on the date of payment – shall be no less than:
3. (a) the fair market value on the date of expropriation, converted into a freely usable currency at the market rate of exchange prevailing on that date, plus

(b) interest, at a commercially reasonable rate for that freely usable currency, accrued from the date of expropriation until the date of payment. 5. The investor whose investment is expropriated shall have a right of access to the courts of justice or the administrative tribunals or agencies of the Party making the expropriation to seek review of the expropriation measure or valuation of the compensation that has been assessed in accordance with the principles and provisions set out in this Article. 6. This Article does not apply to the issuance of compulsory licences granted in relation to intellectual property rights, or to the revocation, limitation or creation of intellectual property rights, to the extent that such issuance, revocation, limitation or creation is consistent with the TRIPS Agreement. 7. This Article is to be interpreted in accordance with the understanding of the Parties on expropriation as set out in Annex 10-A, which shall form an integral part of this Agreement.

ARTICLE 10.13: LOSSES AND COMPENSATION

1. An investor of a Party which has suffered losses relating to its investment in the territory of the other Party due to war or to other armed conflict, state of emergency, revolution, insurrection, civil disturbance, or any other similar event in the territory of the other Party, as regards restitution, indemnification, compensation or any other settlement, shall be accorded by that other Party treatment no less favourable than that which it accords to its own investors or to investors of any non-Party, whichever is more favourable to the investor.

Page 756 in PDF2. Notwithstanding paragraph 1, an investor of a Party which, in any of the situations referred to in that paragraph, suffers a loss in the territory of the other Party resulting from
2. (a) requisition of its investment or part thereof by the latter's forces or authorities; or
3. (b) destruction of its investment or part thereof by the latter's forces or authorities, which was not required by the necessity of the situation,

shall be accorded by the other Party restitution or compensation which in either case shall be prompt, adequate and effective and with respect to compensation, shall be in accordance with Article 10.12.

ARTICLE 10.14: SUBROGATION

1. Where a Party or an agency authorised by that Party has granted indemnity, guarantee or a contract of insurance against non-commercial risks with regard to an investment by one of its investors in the territory of the other Party and when payment has been made under this indemnity, guarantee or a contract of insurance by the former Party or the agency authorised by it, the latter Party shall recognise the rights of the former Party or the agency authorised by the Party by virtue of the principle of subrogation to the rights of the investor. 2. Where a Party or the agency authorised by the Party has made a payment to its investor and has taken over rights and claims of the investor, that investor shall not, unless authorised to act on behalf of the Party or the agency authorised by the Party, making the payment, pursue those rights and claims against the other Party. 3. Articles 10.10, 10.12 and 10.13 shall apply mutatis mutandis as regards payment to be made to the Party or the agency prescribed in paragraphs 1 and 2 by virtue of such recognition of rights and claims, and the transfer of such payment.

ARTICLE 10.15: SPECIAL FORMALITIES AND INFORMATION REQUIREMENTS

1. Nothing in Article 10.3 shall be construed to prevent a Party from adopting or maintaining a measure that prescribes special formalities in connection with the establishment of investments by investors of the other Party, such as the requirement that investments be legally constituted under its laws or regulations, provided that such formalities do not materially impair the protection afforded by a Party to investors of the other Party and investments of investors of the other Party pursuant to this Chapter. 2. Notwithstanding Article 10.3, a Party may require an investor of the other Party, or

its investment in its territory, to provide routine information concerning that investment solely for information or statistical purposes. The Party shall protect such business information that is confidential from any disclosure that would prejudice the competitive position of the investor or the investment. Nothing in this paragraph shall be construed to prevent a Party from otherwise obtaining or disclosing information in connection with the equitable and good faith application of its law.

ARTICLE 10.16: HEALTH, SAFETY AND ENVIRONMENTAL MEASURES

Page 757 in PDF1. Nothing in this Agreement shall be construed to prevent a Party from adopting, maintaining or enforcing any measure consistent with this Agreement that is in the public interest, such as measures to meet health, safety or environmental concerns. 2. The Parties recognize that it is inappropriate to encourage investment by relaxing domestic health, safety or environmental measures. Accordingly, a Party should not waive or otherwise derogate from, or offer to waive or otherwise derogate from, such measures as an encouragement for the establishment, acquisition, expansion or retention in its territory of an investment of an investor. If a Party considers that the other Party has offered such an encouragement, it may request consultations with the other Party and the Parties shall consult with a view to avoiding any such encouragement.

ARTICLE 10.17: DENIAL OF BENEFITS

A Party may deny the benefits of this Chapter to an investor of the other Party that is an enterprise of the other Party and to its investments, subject to prior notification and consultation with the other Party, and where the denying Party establishes that:

– (a) the enterprise has no substantial business activities in the territory of the other Party; and
– (b) the enterprise is owned or controlled by an investor of a non-Party or of the denying Party.

ARTICLE 10.18: EXCEPTIONS

1. Subject to the requirement that such measures are not applied in a manner which would constitute a means of arbitrary or unjustifiable discrimination between States where like conditions prevail, or a disguised restriction on investors and investments, nothing in this Chapter shall be construed to prevent the adoption or enforcement by any Party of measures:
2. (a) necessary to protect public morals or to maintain public order;
3. (b) necessary to protect human, animal or plant life or health, or the environment;
4. (c) necessary to secure compliance with laws and regulations which are not inconsistent with the provisions of this Chapter;
5. (d) necessary to protect national treasures of artistic, historic or archaeological value; or
6. (e) necessary to conserve exhaustible, natural resources if such measures are made effective in conjunction with restrictions on domestic production or consumption. 2. Nothing in this Chapter shall be construed:
8. (a) to require a Party to furnish any information, the disclosure of which it considers contrary to its essential security interests;
9. (b) to prevent a Party from taking any actions which it considers necessary for the protection of its essential security interests;
10. (i) relating to the traffic in arms, ammunition and implements of war and to such traffic in other goods and materials or relating to the supply of services as carried on, directly or indirectly, for the purpose of supplying or provisioning a military establishment;
11. (ii) taken in time of war or other emergency in international relations;
12. (iii) relating to fissionable and fusionable materials or the materials from which they are derived; or
13. (iv) to protect critical public infrastructures for communications, power and water supply from deliberate attempts intended to disable or degrade such infrastructures 5 ;
14. (c) to prevent a Party from taking any action in pursuance of its obligations under the United Nations Charter for the maintenance of international peace and security; or
15. (d) to require a Party to accord the benefits of this Chapter to an investor that is an enterprise of the other Party where a Party adopts or maintains measures in any of its laws or regulations which it considers necessary for the protection of its essential security interests with respect to a non-Party or an investor of a non-Party that would be violated or circumvented if the benefits of this Chapter were accorded to such an enterprise or to its investments. 3. Paragraph 2 shall be interpreted in accordance with the understanding of the Parties regarding Security Exceptions for Investment and Non-justiciability of Security Exceptions set out in Annexes 10-B and 10-C respectively, which shall form an integral part of this Agreement. 4.

A Party shall immediately inform the other Party to the fullest extent possible, of measures taken under paragraphs 1, 2(b) and (c) and of their termination, if such measures were taken. ARTICLE 10.19: ACCESS TO JUDICIAL AND ADMINISTRATIVE PROCEDURES

Each Party shall within its territory accord to investors of the other Party treatment no less favourable than the treatment, which it accords in like circumstances to its own investors, with respect to access to its courts of justice and administrative tribunals and agencies in all levels of jurisdiction both in pursuit and in defence of such investors' rights.

Page 758 in PDFARTICLE 10.20: OTHER OBLIGATIONS

5 Paragraph 2(b)(iv) is subject to the requirement that such measures are not applied in a manner which would constitute a means of arbitrary or unjustifiable discrimination against the other Party, or a disguised restriction on investment. If the laws or regulations of either Party or international obligations existing at present or established hereafter between the Parties in addition to this Chapter, result in a position entitling investors of the other Party and investments by investors of the other Party to treatment more favourable than is provided for by this Chapter, such position shall not be affected by this Chapter.

Section C: Settlement of Disputes

ARTICLE 10.21: SETTLEMENT OF DISPUTES BETWEEN A PARTY AND AN INVESTOR OF THE OTHER PARTY

1. This Article establishes a mechanism for settlement of investment disputes under this Chapter and assures equal treatment among the investors or investments of both the Parties in accordance with principles of international reciprocity and due process before an arbitral tribunal. This Article shall apply to disputes between a Party and an investor of the other Party concerning an alleged breach of an obligation of the former Party under this Chapter, which causes loss or damage to the investor or its investments.

Page 759 in PDF2. The parties to the dispute shall initially seek to resolve the dispute by consultations and negotiations, which may include the use of non-binding third-party procedures. 3. Any such dispute which has not been settled within a period of six months from the date of request for consultations and negotiations may be submitted to the courts or administrative tribunals of the Party concerned or to arbitration. In the latter event, the investor has the choice among any of the following:

(a) the ICSID Convention and the ICSID Rules of Procedure for Arbitration Proceedings, provided that both the disputing Party and the Party of the disputing investor are parties to the ICSID Convention;

(b) the ICSID Additional Facility Rules, provided that either the disputing Party or the Party of the disputing investor, but not both, is a party to the ICSID Convention;

(c) the UNCITRAL Arbitration Rules; or

(d) any other arbitral institution or in accordance with any other arbitral rules, if the parties to the dispute so agree. 4. Once the investor has submitted the dispute to either the courts or administrative tribunals of the disputing Party or any of the arbitration mechanisms provided for in paragraph 3, the choice of the procedure shall be final. 5.

Page 760 in PDFEach Party hereby consents to the submission of a dispute to arbitration under paragraphs 3(a), (b) and (c) in accordance with the provisions of this Article, conditional upon:

(a) the submission of the dispute to such arbitration takes place within three years from the date on which the disputing investor became aware, or should reasonably have become aware, of a breach of an obligation under this Chapter and of the loss or damage incurred by the disputing investor or its investment; and

(b) the disputing investor gives written notice which shall be delivered at least 90 days before the claim to arbitration is submitted, to the disputing Party of its intention to submit the dispute to such arbitration and which

– (i) selects oneof the fora in paragraph 3(a), (b) or (c) as the forum for dispute settlement, and
– (ii) briefly summarises the alleged breaches of the disputing Party under this Chapter (including the articles alleged to have been breached) and the loss or damage allegedly caused to the investor or its investment. 6. Notwithstanding paragraph 4, the disputing investor may initiate or continue an action that seeks interim injunctive relief that does not involve the payment of monetary damages or the resolution of the substance of the matter in dispute before a court or administrative tribunal of the disputing Party, provided that the action is brought for the sole purpose of preserving the disputing investor's rights and interests during the pendency of the arbitration. 7. Neither Party shall give diplomatic protection, or bring an international claim, in respect of a dispute which one of its investors and the other Party shall have consented to submit or have submitted to arbitration under this Article, unless such other Party has failed to abide by and comply with the award rendered in such dispute. Diplomatic protection, for the purposes of this paragraph, shall not include informal diplomatic exchanges for the sole purpose of facilitating a settlement of the dispute.

Section D: Final Provisions

ARTICLE 10.22: ENTRY INTO FORCE, DURATION AND TERMINATION

In the event that this Agreement is terminated, the provisions of this Chapter, the provisions in Chapter Fourteen (Dispute Settlement), and other provisions in this Agreement necessary for or consequential to the application of this Chapter, except preestablishment national treatment under Articles 10.3 and 10.8, shall continue to be in effect with respect to investments made or acquired before the date of termination of this Agreement for a further period of 15 years after the date of termination and without prejudice to the application thereafter of the rules of general international law.

ANNEX 10-A EXPROPRIATION

ANNEX 10-C

NON JUSTICIABILITY OF SECURITY EXCEPTIONS

Page 763 in PDFThe Parties confirm the following understanding with respect to the interpretation and/or implementation of this Chapter:

– (a) in respect of disputes submitted to arbitration pursuant to Article 10.21.3, where the disputing Party asserts as a defence that the measure alleged to be a breach is within the scope of a security exception as set out in Article 10.18.2, any decision of the disputing Party taken on such security considerations shall be non-justiciable in that it shall not be open to any arbitral tribunal to review the merits of any such decision, even where the arbitral proceedings concern an assessment of any claim for damages and/or compensation, or an adjudication of any other issues referred to the tribunal; and – (b) for the avoidance of doubt, Article 10.21.3 shall be applicable in the arbitral proceedings for damages and/or compensation due to the measures taken under security exceptions as set out in Article 10.18.2.

ANNEX I

EXPLANATORY NOTES 1. Pursuant to Article 10.8 (Non-Conforming Measures), the Schedule to this Annex sets out the reservations taken by India for sectors, sub-sectors or activities for which it may maintain existing measures that do not conform with some or all of the obligations imposed by :

Page 767 in PDFFor greater certainty, Articles 10.5 (Performance Requirements) and 10.6 (Senior Management and Board of Directors) in Chapter 10 on Investment will not be applicable to Services Sector. Commitments in the form of Reservations on Articles 10.3 (National Treatment), 10.5 (Performance Requirements) and 10.6 (Senior Management and Board of Directors) for investments other than those for supply of a service through commercial presence are described only in Annex I and Annex II to Chapter 10 (Investment). In the event of any inconsistency between the commitments in the form of Reservations under the Chapter 10 on Investment and the specific commitments made under the Chapter 6 on Trade in Services, the provision in the Chapter on Trade in Services shall prevail to the extent of the inconsistency. 8. For Korea, the reservation entry No. 5 and 8 will not apply to services activity under the sector. 9. Both Parties agree that no addition, deletion or modification will be carried out in the entries in the Schedule with regard to the Sector, Sub-sector, Industrial classification, Type of Reservation and Description from the date of entry into force of this Agreement. However, with regard to the Reservation Measures, the Parties shall, within a period of six (6) months from the date of entry into force of the Agreement, specify the details of Reservation Measures including the relevant provision of the legislation relating to the Description as set forth in the Schedules. 1. Sector

Agriculture and Livestock

Sub-Sector

Industry Classification

KSIC 01212 Farming of Beef Cattle KSIC 51312 Wholesale of Meat

Type of Reservation

National Treatment (Article 10.3)

Reservation Measure

Foreign Investment Promotion Act (Law No. 9071, March 28, 2008), Article 4 and 22 Enforcement Decree of the Foreign Investment Promotion Act (Presidential Decree No. 20947, July 29, 2008), Article 5 Consolidated Public Notice for Foreign Investment (No. 2008-55, February 29, 2008, Ministry of Knowledge Economy), Appendix 1

Description

Foreign persons may not: (i) invest in an enterprise engaged in rice or barley farming or (ii) hold 50 percent or more of the equity interest of an enterprise engaged in beef cattle farming or yook- ryu(meat) wholesaling. Phase-Out

None

Schedule of Korea

Page 768 in PDFTransportation

Sub-Sector

Air Transportation

Industry Classification

Type of Reservation

National Treatment (Articles 10.3) Senior Management and Board of Directors (Articles 10.6)

Reservation Measure

Articles 3, 6, 112, 113, 114 and 132 of the Aviation Act (Law No. 9071, Mar 28, 2008),

Articles 278, 278-2, 298 and 299 of its Enforcement Regulations (Ordinance of the Ministry of Land, Transport &amp; Maritime Affairs No. 12, May 8, 2008)

Description

None of the following persons may own any of national carriers:

1. a foreign national;

2. a foreign government or a foreign gong-gong-dan-che (organization for public purposes);

3. an enterprise organized under foreign law;

4. an enterprise in which any of those referred to in items 1 through 3 owns 50 percent or more of the equity interest, or has control; or

5. an enterprise organized under Korean law whose dae-pyo-ja (for example, a chief executive officer, president, or similar principal senior officer) is a foreign national or half or more of whose senior management are foreign nationals. Phase-Out

None

Sector

Page 769 in PDFType of Reservation

National Treatment (Article 10.3)

Reservation Measure

Marine Scientific Research Act (Law No. 8852, February 29, 2008), Articles 6, 7, and 8

Territorial Sea and Contiguous Zone Act (Law No. 4986, December 6, 1995), Article 5

Description

A foreign person, a foreign government, or a Korean enterprise owned or controlled by a foreign person that intends to conduct marine scientific research in the territorial waters or exclusive economic zone of Korea must obtain prior authorization or consent from Minister of Land, Transport and Maritime Affairs whereas a Korean national or a Korean enterprise not owned or controlled by a foreign person need only to provide notification. Phase-Out

None

Sector

Industry Classification

Page 770 in PDFType of Reservation

Performance Requirements (Article 10.5)

Reservation Measure

Act on the Promotion of Saving and Recycling of Resources(Law No. 8852, Feb.29, 2008), Article 16, 17, 18, 19 and 27 Act for Resource Recycling of Electrical and Electronic equipment and vehicle(Law No. 8852, Feb.29, 2008), Article 15, 16 and 17

Description

Manufacturers who are under recycling duties and those to whom such manufacturers have entrusted their recycling duties shall follow the recycling standards for their products and packaging materials prescribed by the Minister of Environment. Furthermore, the above persons shall submit the recycling duty performance plans and result reports each year, and shall pay the recycling levy in case of failure to satisfy the amounts of the prescribed recycling duty. Phase-Out

None

Sector

Page 771 in PDFSale, maintenance and repair of low-emission motor vehicles

Industry Classification

Type of Reservation

Performance Requirements(Article 10.5)

Reservation Measure

Special Act on Metropolitan Air Quality Improvement(Law No. 9036, Mar.28, 2008), Article 23 Enforcement Decree(Presidential Decree No. 21033, Sep.25, 2008), Article 26

Description

A distributor of motor vehicles shall submit an annual plan to supply low-emission motor vehicles in accordance with the annual popularization standard of low-emission motor vehicle (1.5%, 2006). The distributor shall obtain approval of the plan by the Minister of Environment and report business results to the Minister of Environment. Phase-Out

None

Sector

Page 772 in PDFManufacture of Chemical Products

Sub-Sector

Manufacture of Biological Products

Industry Classification KSIC 24212 Manufacture of Biological Products

Type of Reservation

Performance Requirements (Article 10.5)

Reservation Measure

Pharmaceutical Affairs Act (Law No. 8552, February. 29, 2008), Article 42 Enforcement Regulations of the Pharmaceutical Affairs Act (Ordinance of the Ministry of Health and Welfare No. 71, October. 16, 2008), Article 21

Description

A person who manufactures blood products must procure raw blood materials from a blood management body in Korea. Phase-Out

None

Sector

Page 773 in PDFPublishing

Sub-Sector

Publishing of Periodicals (Excluding Newspapers)

Industry Classification

Type of Reservation

National Treatment (Article 10.3)

Senior Management and Boards of Directors (Article 10.6)

Act on the Guarantee of Freedom and Function of Newspapers, Etc. (Law No. 8852, February 29, 2008), Articles 13 and 26

Enforcement Decree of the Act on the Guarantee of Freedom and Function of Newspapers, Etc. (Presidential Decree No. 20676, February 29, 2008), Articles 17, 18, 19, and 20

The publisher or the editor-in-chief of an enterprise that publishes periodicals must be a Korean national. The following persons may not publish periodicals in Korea:

– (a) a foreign government or a foreign person;
– (b) an enterprise organized under Korean law whose dae-pyo-ja (for example, a chief executive officer, president, or similar principal senior officer) is not a Korean national; or
– (c) an enterprise organized under Korean law in which a foreign person holds 50 percent or more of share or equity interest. A foreign person that publishes periodicals may establish a branch or office in Korea subject to authorization from the Minister of Culture and Tourism. As of the date this Agreement enters into force, such branch or office may print and distribute its periodicals in Korea in the original language, provided that such periodicals are edited in the territory of the other Party.

Type of Reservation

Page 775 in PDFNational Treatment (Article 10.3)

Description

Phase-Out

Grain Management Act (Law No. 8852, February 29, 2008), Article 12

Livestock Industry Act (Law No. 8852, February 29, 2008), Articles 24 and 27

Seed Industry Act (Law No. 8852, February 29, 2008), Article 142

Feed Management Act (Law No. 8852, February 29, 2008), Article 6

Ginseng Industry Act(Law No. 8852, February 29, 2008), Article 20

Foreign Investment Promotion Act (Law No. 9071, March 28, 2008), Articles 4 and 22

Enforcement Decree of the Foreign Investment Promotion Act (Presidential Decree No. 20947, July 29, 2008), Article 5

Consolidated Public Notice for Foreign Investment (No. 2008-55, February 29, 2008, Ministry of Knowledge Economy), Appendix 1

Act on Distribution and Price Stabilization of Agricultural and Fishery Products (Law No. 8852, February 29, 2008), Articles 15, 17, and 43

Notice on TRQ Products (Ministry of Agriculture and Forestry Notice No. 2008-17, May 16, 2008)

Only the Livestock Cooperatives under the Agriculture Cooperative Act may establish and manage a ga-chook-sijang (livestock market) in Korea. Only a local government may establish a gong-yeong-domaesijang (public wholesale market). Only producers' organizations or public interest corporations prescribed in the Enforcement Decree of the Act on Distribution and Price Stabilization of Agricultural and Fishery Products may establish a gong-pan-jang (joint wholesale market). For greater certainty, Articles 10.3(National Treatment) do not prevent Korea from adopting or maintaining any measure with respect to the administration of the WTO Tariff-Rate-Quota. None

Sector

Sub-Sector

Page 776 in PDFElectric Power Generation Other Than Nuclear Power Generation; Electric Power Transmission, Distribution and Sales

Type of Reservation

National Treatment (Articles 10.3)

Reservation Measure

Securities and Exchange Act (Law No. 8985, March 21, 2008), Article 203

Enforcement Decree of the Securities and Exchange Act (Presidential Decree No. 20653, February 29, 2008), Article 87-2

Foreign Investment Promotion Act (Law No. 9071, March 28, 2008), Articles 4, 5 and 22

Enforcement Decree of the Foreign Investment Promotion Act, (Presidential Decree No. 20947, July 29, 2008), Article 5

Consolidated Public Notice for Foreign Investment (No. 2008-55, February 29, 2008, Ministry of Knowledge Economy), Appendix 1

Notice of Ministry of Finance and Economy (No. 2000-17, September 28, 2000)

Regulation on Supervision of Securities Business (Financial Service Commission Notice No. 2008-16, July 3, 2008), Sec. 7

Page 777 in PDF

-6
Description	The aggregate foreign share of KEPCO's issued stocks may not exceed 40 percent. A foreign person may not become the largest shareholder of KEPCO. The aggregate foreign share of power generation facilities,
	including cogeneration facilities of heat and power (GHP) for the district heating system (DHS), may not exceed 30 percent of the total facilities in the territory of Korea.
	The aggregate foreign share of electric power transmission, distribution and sales businesses should be less than 50 percent. A foreign person may not be the largest shareholder.
Sector

Page 778 in PDFEnergy Industry

Sub-Sector

Gas Industry

Industry Classification

Type of Reservation

National Treatment (Articles 10.3)

Reservation Measure

Act on the Improvement of Managerial Structure and Privatization of Public Enterprises (Law No. 8852, Feb 29, 2008), Article 19

Securities and Exchange Act (Law No. 8985, Mar 21, 2008), Article 203

Foreign Investment Promotion Act (Law No. 9071 Mar 28, 2008), Articles 4 and 5

Articles of Incorporation of the Korea Gas Corporation (Mar 28, 2008), Article 11

Description

Foreign persons, in the aggregate, may not own more than 30 percent of the share of KOGAS. Phase-Out

None

11. Sector

Page 779 in PDFAll Services Sectors

Sub-Sector

Industry Classification

Type of Reservation

National Treatment (Articles 10.3)

Performance Requirements (Articles 10.5)

Senior Management and Boards of Directors (Articles 10.6)

Reservation Measure

Any existing or current regulations or measures in force on the date of entry of this Agreement. Description

Korea reserves the right to maintain any measure relating to investments in services sectors subject to the condition that they do not violate the obligations under the Services Chapter. Phase-Out

None

1. Sector

Sub-Sector

Industrial

Classification

Type Reservation

of National Treatment (Article 10.3)

Description

A person resident outside India, including an entity incorporated outside India, can purchase shares of an Indian company under the FDI Scheme. There are separate regulatory treatment provided to FIIs and Venture Capital Funds in relation to investment in Indian Companies, which may be modified from time to time. Non-resident

Page 780 in PDFIndians (NRIs) are allowed to invest in shares of listed Indian companies in recognised Stock Exchanges under the Portfolio Investment Scheme (PIS). NRIs can invest on repatriation and non-repatriation basis under Portfolio Investment Scheme route up to 5% of the paid up capital / paid up value of each series of debentures of listed Indian companies. The aggregate paid-up value of shares / convertible debentures purchased by all NRIs cannot exceed 10 per cent of the paid-up capital of the company / paid-up value of each series of debentures of the company. The aggregate ceiling of 10 per cent can be raised to 24 per cent, if the General Body of the Indian company passes a special resolution to that effect. Shares purchased by NRIs on the stock exchange under PIS cannot be transferred by way of sale under private arrangement or by way of gift to a person resident in India or outside India without prior approval of the Reserve Bank of India (RBI). All sectors

Schedule of India

Page 781 in PDFFDI is not permitted in Indian partnerships and any association of persons (which would include societies and trusts) except upon obtaining the prior consent of the Reserve Bank of India for such investment.

NRIs and Persons of Indian Origin (PIOs) can invest into partnerships and any association of persons if such investment is being made on a non-repatriable basis and if such investment is being made on a repatriable basis, then the prior approval of RBI would be needed for such investment.
When the total holdings of FIIs/NRIs under the Scheme reach the trigger limit, which is 2 per cent below the applicable limit (for companies with paid-up capital of Rs. 1000 crores and above, the trigger limit is 0.5 per cent below the applicable limit), Reserve Bank will issue a notice to all designated branches of banks cautioning that any further purchases of shares of the particular Indian company will require prior approval of Reserve Bank. Reserve Bank gives case-by-case approvals to FIIs for purchase of shares of companies included in the Caution List. This is done on a first-come-first-served basis. Once the shareholding by FIIs/NRIs reaches the overall ceiling / sectoral cap / statutory limit, Reserve Bank puts the company on the Ban List. Once a company is placed on the Ban List, no FII or NRI can purchase the shares of the company under the Portfolio Investment Scheme
Reservation	Regulations 5 (1) , 5(2), 5(3), 5(4), and 5(6) of the Foreign
Measure	Exchange Management (Transfer or Issue of Security to a Person resident outside India) Regulations, 2000 (FEMA Regulations)
	Schedule 1 of FEMA Regulations incorporating the FDI Scheme
	Schedule 2 of FEMA Regulations incorporating the Portfolio Investment Scheme.
	Schedule 3 of FEMA Regulations for Investment by NRIs/PIOs under the Portfolio Investment Scheme.
	Schedule 4 of FEMA Regulations for Investment by NRI/PIOs by purchase of shares on the Stock Exchange other than under
the Portfolio Investment Scheme on Non-repatriation basis.
Schedule 6 of FEMA Regulations for Investment by Foreign Venture Capital Funds

Indian company means a company incorporated in India under the Indian Companies Act, 1956. Sector

All sectors

Sub-Sector

Industrial Classification

Type of Reservation

National Treatment (Article 10.3)

Description

Prior approval of the Government will be required even for investments covered under the automatic route, if the foreign investor has an existing joint venture or trademark/technical collaboration agreement in India as on 1

2.1.2005 in the same field. The same field is determined by the 4-digit National Industrial Code, 1987. If the proposed investment is in an activity that has the same NIC Code classification as that of the existing joint venture or technical collaboration, then these limitations will be applicable. This is not applicable in the following circumstances:

– i.

Page 782 in PDFinvestments made by Venture Capital Funds registered with Securities Exchange Board of India (SEBI)
– ii. where in the existing joint venture investment by either of the parties is less than 3%
– iii. where the existing venture/collaboration is defunct or sick
– iv. investment into Information Technology sector, mining sector for same area/mineral
– v.

Page 783 in PDFinvestment by multinational financial institutions

Reservation Measure

Government policy [ Press Note 1(2005) &amp; Press Note 3(2005)]

Provision to regulation 9 of Foreign Exchange Management (Transfer or Issue of Security to a Person resident outside India) Regulations, 2000 governing transfer of shares and convertible debentures of an Indian company to a person resident outside India. Sector

Industry classification

Page 784 in PDFType of Reservation

National Treatment (Article 10.3)

Description

The Central Government may, in public interest, suspend or relax permission granted or restriction imposed by the Foreign Exchange Management Act, 1999 (FEMA, 1999), by notification specifying the duration of such suspension. The Central Government may from time to time give general or special directions as it thinks fit, to the Reserve Bank of India in the discharge of functions with relation to administration of the FEMA, 1999.

Page 785 in PDFWhere a company contravenes any of the provisions of the FEMA, 1999, or any rule, direction or order made thereunder, the company and every person who at the time the contravention was committed, was in charge of, and was responsible to the company for conduct of the business of the company would be liable to be punished under the provisions of the FEMA, 1999 unless he proves that the contravention took place without his knowledge or that he exercised all due diligence to prevent such contravention.

Reservation Measure

Sections 40, 41 and 42 of the Foreign Exchange Management Act, 1999 . The Industries (Development and Regulation) Act, 1951, Securities and Exchange Board of India Act, 1992, Foreign Contribution (Regulations) Act, 1976, Foreign Trade

All sectors

(Development and Regulations) Act, 1976 , Reserve Bank of India Act, 1934 , Banking Regulation Act, 1949, Securities Contracts (Regulation) Act, 1956, Prevention of Money Laundering Act, 2002, Income Tax Act, 1961, Micro, Small and Medium Enterprises Development (MSMED) Act, 2006 , Customs Act, 1962, Central Excise Act, 1944, The Bureau of Indian Standards Act, 1986.

Page 786 in PDFAll sectors

Sub-Sector

Items reserved for manufacture by Micro, Small and Medium enterprises. Industrial Classification

Type of Reservation

Description

Performance Requirement (Article 10.5)

The Central Government may, for

– (a) promoting in a harmonious manner the industrial economy of the country and easing the problem of unemployment, and
– (b) securing that the ownership and control of the material resources of the community are so distributed as best to subserve the common good:
– (1) identify ancillary and small scale industrial undertakings that need supportive measures, exemptions and other favourable treatment to enable them to maintain their viability;
– (2) specify supportive measures, exemptions and other favourable treatment to such ancillary and small scale industrial undertakings
– (3) specify, by notified order, the requirements which shall be complied with by an industrial undertaking to enable it to be regarded, as an ancillary, or a small scale, industrial undertaking and different requirements may be so specified for different purposes or with respect to industrial undertakings engaged in the manufacture or production of different articles. Prior government approval would be required for foreign direct investment where more than 24% foreign equity is proposed to be inducted into a small scale unit manufacturing items reserved for the small scale sector. Such units with more than 24% foreign equity will not be eligible for the benefits available to a small scale unit as per the policy of the Government.

The Central Government has the power to classify enterprises engaged in the manufacture or production of goods pertaining to any industry specified in Schedule I of the Industries (Development &amp; Regulation) Act, 1951(IDRA) as: (i) micro enterprises, (ii) small enterprises or (iii) medium enterprises. The Central Government, may from time to time, notify such measures, programmes, guidelines or instructions as it may deem fit to promote and strengthen micro enterprises, small enterprises and medium enterprises and to promote competition among them.

Non- SSI units can undertake manufacture of items reserved for the small scale sector only if they undertake 50% export obligations.

Page 787 in PDFIndustrial units are classified as Small scale based on investment in Plant and machinery in the case of manufacturing units and investment in equipment in the case services sector. Industries (Development &amp; Regulation) Act, 1951- Section 11 B

Micro, Small &amp; Medium Enterprises Development (MSMED) Act, 2006- Section 7

Sector

Sub-Sector

Page 789 in PDFIndustrial

Classification

Type of

Reservation

National Treatment (Article 10.3)

Description

No person resident outside India shall make investment in India in any form, in any company or partnership firm or proprietary concern, or any entity, whether incorporated or not which is engaged or proposes to engage –

– i) in the business of chit fund, or
2. ii) as Nidhi company, or
3. iii) in agricultural or plantation activities, or
4. iv) in real estate business, or construction of farm houses, or
– v) in trading in Transferable Development Rights. i) Chit means a transaction whether called chit, chit fund, chitty, kuri or by any other name which a person enters into an agreement with a specified number of persons that every shall subscribe a certain sum of money (or a certain quantity of grain instead) by way of installments over a definite period and that each such subscriber shall, in his turn, as demand or by auction or by tender or in such other manner as may be specified in the chit agreement entitled to the prize amount. ii) Nidhi or mutual benefit society means a company which the Central Government may by notification in the official gazette declare to be a nidhi company or a mutual benefit society.

Page 790 in PDFChit Fund Business, Nidhi, Transferable Development Rights; Agriculture &amp; Plantation (other than Tea Plantation); and Real estate business(other than construction development) iii) Real estate business (however for the purposes of this limitation, 'real estate' does not include development of townships, construction of residential/commercial premises, roads and bridges) iv) Transferable Development Rights means certificates issued in respect of category of land acquired for public purposes either by the Central or State Government in consideration of surrender of land by the owner without monetary compensation which are transferable in part or whole. NRIs are allowed to invest in development of serviced plots, construction of built up residential premises, investment in real estate covering residential and commercial premises including business centers and offices, development of townships, city and regional level urban infrastructure facilities including roads and bridges, investment in manufacture of building materials, investment in participatory ventures for all of the above; and investment in housing finance institutions without the conditions of minimum capitalization or minimum area for development or lock-in of investment. Foreign Exchange Management (Permissible Capital Account Transactions) Regulations, 2000- Regulation 4b. Chit Funds Act, 1982 and policies, rules, regulations, notifications, circulars, guidelines, press notes, made thereunder. Companies Act, 1956 and policies, rules, regulations, notifications, circulars, guidelines, press notes, made thereunder. Sector

Reservation Measure

Page 791 in PDFGambling, Betting, Lottery

Sub-Sector

Industrial Classification

Lottery- NIC 840 and 841

Type of Reservation

National Treatment (Article 10.3)

Description

Foreign investment is not permitted in lottery business, gambling and betting. Foreign technology collaboration or use of franchise/trademark/brand name of foreign collaborator, or management contract, etc. is not permitted in lottery business, gambling and betting. This includes foreign investment through, FII portfolio investment, NRI/OCB investment on non- repatriable basis and investment by foreign venture capital investors. Reservation Measure

Annex A (B) of Schedule 1 to Regulation 5 (1) of the Foreign Exchange Management (Transfer or Issue of Security to a Person resident outside India) Regulations, 2000

Government Policy vide Press Note 5(2002)

Sector

Page 792 in PDFSub-Sector

Industrial Classification

Retail trade- NIC 65- 68

Type of Reservation

National Treatment (Article 10.3)

Description

Reservation Measure

Foreign investment is prohibited in Retail trade except in Single brand product retail trade. However, FDI upto 51% is allowed with prior permission of the Government in retail trading of Single Brand products subject to the following conditions:

– i. Products to be sold should be of a 'Single Brand' only. – ii. Products should be sold under the same brand internationally. – iii. 'Single Brand' product-retailing would cover only products which are branded during manufacturing. Annex A(B) of Schedule 1 to regulation 5 (1) of the Foreign Exchange Management (Transfer or Issue of Security to a Person resident outside India) Regulations, 2000. Press Note 3 (2006) dated 10.2.2006

Retail trading (except Single Brand Product Retailing)

Sector

Industrial Classification

Page 793 in PDFType of Reservation

National Treatment (Article 10.3)

Description

Save and except as otherwise provided under FEMA and regulations made thereunder, no person resident outside India can transfer any immovable property in India. A person resident outside India, who is a citizen of India, may : (a) acquire immovable property in India other than agricultural property, plantation or farmhouse, in accordance with prescribed regulations; (b) transfer immovable property in India to a person resident in India; (c) transfer immovable property other than agricultural or plantation property or farmhouse to a person resident outside India who is a citizen of India or to a person of Indian origin, resident outside India. A person of Indian origin, resident out-side India may: (a) acquire immovable property in India other than agricultural property, plantation or farmhouse, in accordance with prescribed regulations; (b) acquire any immovable property in India other than agricultural land, plantation or farmhouse by way of gift from person resident in India or from a resident out-side India who is a citizen of India or from a person of Indian origin resident outside India, (c) acquire any immovable property by way of inheritance from a person resident outside India who had acquired such property in accordance with the provisions of foreign exchange laws in force at the time of acquisition by him or the provisions of the FEMA regulations or from a person resident in India; (d) transfer any immovable property in India other than agricultural land, farmhouse or plantation by way of sale to a person resident in India; (e) transfer agricultural land, farmhouse or plantation property in India by way of gift or sale to a person resident in India who is a citizen of India; (f) transfer residential or commercial property in India by way of gift to a person resident in India or to a person resident outside India or to a person of Indian origin resident outside India.

Page 794 in PDF

A person resident outside India can purchase immovable property in India including land only if he has established in India a branch, office (excluding liaison office) or other place of business for carrying on a permitted activity in India which is necessary for or incidental to carrying on such activity provided that it complies with all applicable laws, regulations or directions and a declaration in this regard is filed with Reserve Bank of India.
Reservation	Article 73 of The Constitution of India read with Article 246 of
Measure	The Constitution of India
	Regulation 5 of the Foreign Exchange Management (Acquisition and Transfer of Immovable Property in India) Regulations, 2000
Foreign Exchange Management ( Establishment in India of Branch or Office or other place of business) Regulations, 2000permitted activities for a branch office of a person resident outside India included as Schedule 1
Transfer of Property Act and rules, regulations, notifications, policies, guidelines and circulars made thereunder.
The Registration Act, 1908 and rules, regulations, notifications, policies, guidelines and circulars made thereunder.
The Indian Stamp Act (as may have been amended by each state in respect of transactions in its jurisdictions) and rules, regulations, notifications, policies, guidelines and circulars made thereunder.

Agriculture, hunting and forestry

Page 795 in PDFSector

Agriculture

Sub-Sector

Farming &amp; Plantations

Industrial Classification

00(Agricultural production); 01 (Plantations)

Type of Reservation

National Treatment (Article 10.3)

Description

FDI is not allowed in any agricultural/plantation sector/activity except the following:

(i) FDI is allowed up to 100% under the automatic route in Floriculture, Horticulture, development of seeds, animal husbandry, pisciculture, aqua-culture and cultivation of vegetables and mushrooms under controlled conditions and services related to agro and allied sectors*. (ii) FDI up to 100% is allowed with prior Foreign Investment Promotion Board (FIPB) permission in the Tea sector including tea plantations subject to : i) the foreign investor undertaking to divest 26% equity in favour of Indian partner/Indian public within 5 years and ii) prior approval of the state government concerned in case of any change in land use in future. Reservation Measure

Foreign Exchange Management (Permissible Capital Account Transactions) Regulations, 2000- Regulation 4 (b). Foreign Exchange Management (Transfer or Issue of Security by a Person Resident outside India) Regulations, 2000- Annex A (B) to Schedule 1. * 'under controlled conditions' means in a non-natural environment that is intensively manipulated by human intervention for the purpose of plant production.

Page 796 in PDF

General characteristics of controlled conditions may include but are not limited to tillage, fertilization, weed and pest control, irrigation, or nursery operations such as potting, bedding or protection from weather.
'services related to agro and allied sectors' includes pest destroying, spraying and pruning of infected stems, operation of irrigation system, animal shearing and livestock services (other than veterinary services), nursery and horticultural services, soil conservation services, soil desalination services, harvesting, threshing, land clearance, land draining services.
Sector	Mining
Sub-Sector	Mining covering exploration and mining of diamonds and precious Stones; gold, and silver.
Industrial Classification	NIC 133 (Mining of precious/semi-precious metal ores) NIC 156 (Mining of precious/semi-precious stones)

Page 797 in PDF

Type Reservation	National Treatment (Article 10.3) Performance Requirement (Article 10.5)
Description	FDI up to100% is permitted subject to the provisions of the Mines and Minerals (Development & Regulation) Act, Also subject to the condition that in the event the investor is establishing a 100% subsidiary, it shall submit declaration to the effect that it has no existing joint venture
Reservation Measure	Mines and Minerals (Development & Regulation) Act 1957 and rules, regulations, notifications, policies, directives, guidelines and circulars made thereunder.
	Industries (Development and Regulation) Act, 1951 and policies, rules, regulations, notifications, circulars, guidelines, press notes, made thereunder.
	Government policy vide Press Note 4 (2006) and Press Note 7 (2008).

Reservation Measure

Page 798 in PDFMines and Minerals (Development &amp; Regulation) Act 1957 and rules, regulations, notifications, policies, directives, guidelines and circulars made thereunder. Coal Mines (Nationalization) Act, 1973 – Section 3

Sector

Page 799 in PDFMining and Quarrying

Sub-Sector

Mining of uranium and thorium ores

Industrial Classification

NIC- 14

Type Reservation

of

National Treatment (Article 10.3)

Performance Requirement (Article 10.5)

Senior Management and Boards of Directors (Article 10.6)

Description

Uranium and Thorium ores are 'atomic minerals' under Mines and Minerals (Development and Regulation) Act, 1957 (MMDR Act)

Under the provisions of the Mines and Minerals (Development and Regulation)Act, 1957, the reconnaissance or prospecting or mining operations can be undertaken only pursuant to a licence and consequent lease and no person shall undertake any reconnaissance, prospecting or mining operations in any area, except under and in accordance with the terms and conditions of reconnaissance permit or of a prospecting license or, as the case may be, a mining lease, granted under MMDR Act and the rules made thereunder. Government shall not grant reconnaissance permit, prospecting licence or mining lease to any person unless such person

– a. is an Indian national, or a Company as defined in subsection (1) of Section 3 of the Companies Act, 1956; and
– b. satisfies such conditions as may be prescribed :

Provided that in respect of any mineral specified in the First Schedule of MMDR Act, 1957, no prospecting licence or mining lease shall be granted except with the previous approvals of the Central Government.

Explanation – For the purposes of this sub-section, a person shall be deemed to be an Indian national, –

– a. in the case of a firm or other association of individuals, only if all the members of the firm or members of the association are citizens of India; and
– b.

Page 800 in PDFin the case of an individual, only if he is a citizen of India

A State Government may either with the previous approval of the Central Government or at the instance of the Central Government impose such further conditions as may be necessary in the interests of mineral development, including development of atomic minerals (Mineral Concession Rules 1960)

Mines and Minerals (Development &amp; Regulation) Act 1957 (No.67 of 1957), Mineral Concession Rules, 1960, and other policies, rules, regulations, made thereunder. Atomic Energy Act, 1962 and policies, rules , regulations, orders issued thereunder. Sector

Page 801 in PDFMining and Quarrying

Sub-Sector

Mining of iron ores, Mining of metal ores, Mining of non- metallic minerals (other than Petroleum and natural gas)

Industrial Classification

NIC- 12(Mining of Iron Ores)

NIC-13 (Mining of metal ores other than iron ores)

NIC-15 (Mining of non-metallic minerals not elsewhere classified) of National Treatment (Article 10.3)

Performance Requirements (Article 10.5)

Description

FDI up to 100% is permitted on the automatic route in mining of non-atomic and non-fuel minerals subject to applicable laws and regulations including the Mines and Minerals (Development and Regulations) Act, 1957. Under the provisions of the Mines and Minerals (Development and Regulation) Act, 1957, the reconnaissance or prospecting or mining operations can be undertaken only pursuant to a licence and consequent lease and no person shall undertake any reconnaissance, prospecting or mining operations in any area, except under and in accordance with the terms and conditions of reconnaissance permit or of a prospecting license or, as the case may be, a mining lease, granted under MMDR Act and the rules made thereunder. Government shall not grant reconnaissance permit, prospecting licence or mining lease to any person unless such person –

– a. is an Indian national, or a Company as defined in subsection (1) of Section 3 of the Companies Act, 1956; and
– b.

Page 802 in PDFsatisfies such conditions as may be prescribed :

Reservation Measure

Provided that in respect of any mineral specified in the First Schedule, no prospecting licence or mining lease shall be granted except with the previous approvals of the Central Government.

Explanation – For the purposes of this sub-section, a person shall be deemed to be an Indian national, –

– (a) in the case of a firm or other association of individuals, only if all the members of the firm or members of the association are citizens of India; and
– (b) in the case of an individual, only if he is a citizen of India

A State Government may either with the previous approval of the Central Government or at the instance of the Central Government impose such further conditions as may be necessary in the interests of mineral development, including development of atomic minerals (Mineral Concession Rules 1960)

The holder of a mining lease granted shall pay royalty in respect of any mineral removed or consumed by him or by his agent, manager, employee, contractor or sub-lessee from the leased area after such commencement, at the rate for the time being specified. Mines and Minerals (Development &amp; Regulation) Act Section 5 and Section 9

Sector

Page 803 in PDFOther Mining and Quarrying\

Sub-Sector

Quarrying of stone, sand and clay

Industrial Classification

NIC 150

Type of Reservation

National Treatment (Article 10.3)

Performance Requirement (Article 10.5)

Description These are categorized as Minor Minerals under Section 3 of the Mines and Minerals (Development &amp; Regulation) Act. The State Governments have the powers to regulate operations of mining of minor minerals. Reservation Measure

Mines and Minerals (Development &amp; Regulation) Act 1957 (No.67 of 1957)

Mineral Concession Rules, 1960

Sector

Page 804 in PDFTitanium bearing minerals and ores. Sub-Sector

Mining and production of Titanium ores (Ilmenite, Rutile, and Leucoxene) and Zirconium minerals (Zircon)

Industrial Classification

NIC-136

Type of Reservation

National Treatment (Article 10.3)

Performance Requirement (Article 10.5)

Description

FDI up to 100% is allowed with prior government approval in mining and mineral separation of titanium bearing minerals and ores, its value addition and integrated activities, subject to sectoral regulations and Mines and Minerals (Development and Regulation) Act, 1957. The separation of titanium bearing minerals and ores will be subject to the following additional conditions

– (i) value addition facilities are set up within India along with transfer of technology;
– (ii) disposal of tailings during the mineral separation shall be carried out in accordance with regulations framed by the Atomic Energy Regulatory Board such as Atomic Energy (Radiation Protection)Rules 2004; Atomic Energy (Safe Disposal of Radioactive Wastes)Rules, 1987

No FDI is permitted in mining of prescribed substances as notified by the Department of Atomic Energy, under the Atomic Energy Act, 1962.

Page 805 in PDFUnder the provisions of the Mines and Minerals (Development and Regulation) Act, 1957, the reconnaissance or prospecting or mining operations can be undertaken only pursuant to a license and consequent lease and no person shall undertake any reconnaissance, prospecting or mining operations in any area, except under and in accordance with the terms and conditions of reconnaissance permit or of a prospecting license or, as the case may be, a mining lease, granted under MMDR Act and the rules

Reservation Measure

Government shall not grant reconnaissance permit, prospecting licence or mining lease to any person unless such person –

– (a) is an Indian national, or a Company as defined in subsection (1) of Section 3 of the Companies Act, 1956; and

(b) satisfies such conditions as may be prescribed :

Provided that in respect of any mineral specified in the First Schedule, no prospecting licence or mining lease shall be granted except with the previous approvals of the Central Government. Explanation – For the purposes of this sub-section, a person shall be deemed to be an Indian national, –

– (a) in the case of a firm or other association of individuals, only if all the members of the firm or members of the association are citizens of India; and
– (b) in the case of an individual, only if he is a citizen of India A State Government may either with the previous approval of the Central Government or at the instance of the Central Government impose such further conditions as may be necessary in the interests of mineral development, including development of atomic minerals (Mineral Concession Rules 1960)

The holder of a mining lease granted shall pay royalty in respect of any mineral removed or consumed by him or by his agent, manager, employee, contractor or sub-lessee from the leased area after such commencement, at the rate for the time being specified

Article 73 of The Constitution of India read with Article 246 of The Constitution of India. Government Policy on Exploitation of Beach Sand minerals notified vide Government of India Resolution No. 8/1(1)/97PSU/1422 dated 6-10-1998

Government Notification S.O.61(E) dated 18.1.2006 re-notifying the list of prescribed substances under the Atomic Energy Act, 1962, excluding Titanium bearing ores and concentrates, and Zirconium, its alloys and compounds and minerals/ concentrates including Zircon from the list of prescribed substances.

Page 806 in PDFIndustries (Development and Regulation)Act, 1951. Mines and Minerals (Development and Regulation) Act, 1957

Atomic Energy (Radiation Protection)Rules 2004

Atomic Energy (Safe Disposal of Radioactive Wastes)Rules, 1987. Press Note 6(2008) and Press Note 7 (2008)

MANUFACTURING.

Page 807 in PDFSector

Defence Industry

Sub-Sector

Industrial

Classification

Type of

Reservation

National Treatment (Article 10.3)

Performance Requirement (Article 10.5)

Senior Management and Boards of Directors (Article 10.6)

Description

FDI in Defence Industry (manufacturing) Sector is subject to licencing under the Industries (Development &amp; Regulation)Act, 1951 and also subject to following limitations:

– a. non-resident equity cannot exceed 26%
– b. There is a three year lock in period for transfer of equity from one foreign investor to another foreign investor (including NRIs and OCBs with 60% of more NRI stake) and such transfer would be subject to prior approval of the Foreign Investment Promotion Board (FIPB) and the Government. – c. FDI shall be subject to policies made by the Government under the Industries (Development and Regulation) Act, 1951 from time to time
– d. Treatment of Indian companies having FDI in terms of procurement of products shall be governed by the rules and procedure regulating procurement by defence services as may be issued or modified from time to time by Ministry of Defense, Government of India
– e. FDI approval will be given by FIPB in consultation with Ministry of Defense
– f. Licenses will be given to Indian companies/partnership firms given by the Department of Industrial Policy and promotion in consultation with Ministry of Defense
– g. The applicant should be an Indian company/partnership firm. – h.

Page 808 in PDFThe management of the applicant company / partnership should be in Indian hands with majority

Reservation Measure – representation on the Board as well as the Chief Executive of the company / partnership firm being resident Indians. – i. Full particulars of the Directors and the Chief Executives should be furnished along with the applications. – j. The Government reserves the right to verify the antecedents of the foreign collaborators and domestic promoters including their financial standing and credentials in the world market. Preference would be given to original equipment manufacturers or design establishments, and companies having a good track record of past supplies to Armed Forces, Space and Atomic energy sectors and having an established R &amp; D base. – k. No minimum capitalization for FDI purposes
– l. The standards and testing procedures for equipment to be produced under license from foreign collaborators or from indigenous R &amp; D will have to be provided by the licensee to the Government nominated quality assurance agency under appropriate confidentiality clause. – m. The licensing authority would satisfy itself about the adequacy of the networth of the foreign investor, taking into account the category of weapons and equipment that are proposed to be manufactured
– n.

Page 809 in PDFCapacity norms for production will be provided in the license based on the application as well as the recommendations of the Ministry of Defense, which will look into existing capacities of similar or allied products
– o. Purchase preference and price preference may be given to the Public Sector organizations as per guidelines of the Department of Public Enterprises. – p. Arms and ammunition produced by the private manufacturers will be primarily sold to the Ministry of Defence. These items may also be sold to other Government entities under the control of Ministry of Home Affairs and State Government with the prior approval of Ministry of Defense. No such item shall be sold within the country to any person or entity. The export of manufactured items will be subject to guidelines as applicable to ordinance factories and defense public sector undertakings. Non- lethal items will be permitted for sale to person/entities other than the Central or state government with the prior approval of Ministry of Defense. Industries (Development &amp; Regulations)Act, 1951- Section 11 and First Schedule to the Act. Arms Act- Section 2(b) and 2(c) on definition of arms and ammunition. Government Policy – Press Note 4 (2001) and Press Note 2(2002)

Page 810 in PDFSector

Refining of Petroleum

Industrial Classification

Type of	National Treatment (Article 10.3)
Reservation	Performance Requirement (Article 10.5)
	Senior Management and Boards of Directors (Article 10.6)
Description FDI up to 49% is allowed with prior approval of Foreign Investment Promotion Board (FIPB) in Public Sector Undertakings in the Petroleum refining sector. No divestment or dilution of domestic equity in the existing PSUs is allowed.
FDI up to 100% is permitted on the automatic route in Private companies engaged in petroleum refining.
Petroleum refining is subject to the sectoral policy relating to petroleum and natural gas notified by the Government of India.
Article 73 of The Constitution of India read with Article 246 of The Constitution of India.
Petroleum Act, 1934, and rules, regulations, notifications issued thereunder.
The Oilfields (Regulations and Development) Act, 1948 and rules and regulations thereunder.
Reservation

Measure

The Territorial Waters, Continental Shelf, Exclusive Economic Zone and Other Maritime Zones Act, 1976 and policies, rules, regulations, notifications, circulars, guidelines, press notes, made thereunder.

Page 811 in PDFThe Petroleum and Natural Gas Regulatory Board Act, 2006 and policies, rules, regulations, notifications, circulars, guidelines, press notes, made thereunder. The Explosives Act, 1884 and policies, rules, regulations, notifications, circulars, guidelines, press notes, made thereunder.

Page 812 in PDF

Government Policy – Press Note 4 (2006) and Press Note 5(2008)
Sector	All Services Sectors
Sub-Sector
Industrial Classification
Type of Reservation	National Treatment (Article 10.3)
	Performance Requirement (Article 10.5)
	Senior Management and Boards of Directors (Article 10.6)
Description	India reserves the right to maintain any measure relating to investments in services sectors subject to the condition that they do not violate the obligations under the Services Chapter. .
Reservation	Any existing or current regulations or measures in force on the date of entry of this Agreement.
Measure
Sector

Page 813 in PDFAll Sectors

Sub-Sector

Industrial Classification

Type of Reservation

Performance Requirement (Article 10.5)

Senior Management and Boards of Directors (Article 10.6)

Description

Any existing measures framed by the State Governments are not subject to either PR or SMBD obligations derived from the Articles in the investment chapter. Reservation Measure

Any existing or current regulations or measures in force on the date of entry of this Agreement.

ANNEX II

EXPLANATORY NOTES 1. Pursuant to Articles 10.8 (Non-Conforming Measures), the Schedule of a Party to this Annex sets out, the specific sectors, sub-sectors, or activities for which that Party may maintain existing, or adopt new or more restrictive, measures that do not conform with obligations imposed by:

Page 814 in PDF2. (a) Article 10.3 (National Treatment);
3. (b) Article 10.5 (Performance Requirements); or
4. (c) Article 10.6 (Senior Management and Boards of Directors). 2. Where appropriate, reservations are referenced to the ISIC classification (ISIC Rev. 3.1) as set out in Statistical Office of the United Nations Statistical Papers. Where appropriate ISIC code is not available for sectors or sub-sectors, for India, those reservations may be referenced to the National Industrial Classification Code (NIC) 1987 as set out by the Central Statistical Organization of the Government of India as alternatives. And, for Korea, those reservations may be referenced to the Korea Standard Industry Code (KSIC 2000) as set out by the Korea National Statistical Office as alternatives. 3. Each Schedule entry sets out the following elements:
7. (a) Sector refers to the sector for which the entry is made;
8. (b) Sub-Sector refers to the specific sector in which the reservation is taken;
9. (c) Industrial Classification refers, where applicable, to the activity covered by the reservation according to the UN ISIC code (ISIC Rev.3.1) or domestic industry classification codes (National Industrial Classification Code 1987, Korea Standard Industry Code 2000);
10.

Page 815 in PDF(d) Type of Reservation specifies the obligation (National Treatment, Performance Requirement and Senior Management and Board of Directors) for which a reservation is taken; – (e) Existing Measures identifies, for transparency purposes, existing measures that apply to the sectors, sub-sectors, or activities covered by the entry; and
– (f) Description sets out the scope of the sectors, sub-sectors, or activities covered by the entry. 4. In the interpretation of a Schedule entry, all elements of the entry, with the exception of Industry Classification , shall be considered. The Description element shall prevail over all other elements. 5. For Korea, foreign person means a foreign national or an enterprise organized under the laws of another country. For India, a non-resident means a person who is not resident in India and includes a body corporate registered or incorporated outside India. 6. Regarding commitments on supply of services through commercial presence, only the Schedule of Specific Commitments annexed to Chapter 6 on Trade in Services will apply. For greater certainty, Articles 10.5 (Performance Requirements) and 10.6 (Senior Management and Board of Directors) in Chapter 10 on Investment will not be applicable to Services Sector. Commitments in the form of Reservations on Articles 10.3 (National Treatment), 10.5 (Performance Requirements) and 10.6 (Senior Management and Board of Directors) for investments other than those for supply of a service through commercial presence are described only in Annex I and Annex II to Chapter 10 (Investment). In the event of any inconsistency between the commitments in the form of Reservations under the Chapter 10 on Investment and the specific commitments made under the Chapter 6 on Trade in Services, the provision in the Chapter on Trade in Services shall prevail to the extent of the inconsistency. 7. For Korea, the reservation entry No. 8, 10, 14,15,16,17,19,20,23 and 24 will not apply to services activity under the respective sectors. 1. Sector

Sub-Sector

Industry Classification

Type of Reservation

Description

Schedule of Korea

Page 816 in PDFAll Sectors

National Treatment (Article 10.3) Performance Requirements (Article 10.5)

1. Korea reserves the right to adopt, with respect to the establishment or acquisition of an investment, any measure that is necessary for the maintenance of public order pursuant to Article 4 of the Foreign Investment Promotion Act (2008) and Article 5 of the Enforcement Decree of the Foreign Investment Promotion Act (2008), provided that Korea promptly provides written notice to India that it has adopted such a measure and that the measure:

– (a) is applied in accordance with the procedural requirements set out in the Foreign Investment Promotion Act (2008), Enforcement Decree of the Foreign Investment Promotion Act (2008), and other applicable law;
– (b) is adopted or maintained only where the investment poses a genuine and sufficiently serious threat to the fundamental interests of society;
– (c) is not applied in an arbitrary or unjustifiable manner;
– (d) does not constitute a disguised restriction on investment; and
– (e) is proportional to the objective it seeks to achieve. Existing Measures

2. Without prejudice to any claim that may be submitted to arbitration pursuant to Article 21(Settlement of Disputes between a party and an Investor of the other party), a claimant may submit to arbitration under Section C of Chapter 10 (Investment) a claim that:

Page 817 in PDF– (a) Korea has adopted a measure for which it has provided notice pursuant to paragraph 1; and
– (b) the claimant or, as the case may be, an enterprise of Korea that is a juridical person that the claimant owns or controls directly or indirectly, has incurred loss or damage by reason of, or arising out of, the measure. In the event of such a claim, Section C of Chapter 10 (Investment) shall apply, mutatis mutandis, and all references in Section C of Chapter 10 (Investment) to a breach, or to an alleged breach, of an obligation under Section B of Chapter 10 (Investment) shall be understood to refer to the measure, which would constitute a breach of an obligation under Section B of Chapter 10 (Investment) but for this entry. However, no award may be made in favor of the claimant, if Korea establishes to the satisfaction of the tribunal that the measure satisfies all the conditions listed in subparagraphs (a) through (e) of paragraph 1. Foreign Investment Promotion Act (Law No.

Page 818 in PDF9071, March 28, 2008), Article 4

Enforcement Decree of the Foreign Investment Promotion Act (Presidential Decree No. 21098, October 29, 2008), Article 5

Sector:

All sectors

Sub-Sector:

Defense industry

Industry Classification:

Type of Reservation:

National Treatment (Article 10.3)

Performance Requirements (Article 10.5)

Senior Management and Boards of Directors (Article 10.6)

Description:

Korea reserves the right to adopt or maintain any measure with respect to cross border trade in services and investments in the defense industry. Foreign investors (stipulated in the Article 2 of the Foreign Investment Promotion Act) who intends to acquire the outstanding shares of defense industry(the enterprise stipulated in Article 3 of the Act on Defense Acquisition Program) other than the newly issued ones shall obtain a prior permission from the Minister of Knowledge Economy. Existing Measure:

Law No. 9071 The Article 6 of the Foreign Investment Promotion Act , Mach 28, 2008

Law No. 8852 The Article 35 of the Act on Defense Acquisition Program , February 29, 2008

Page 819 in PDFSub-Sector

Industry Classification

Type of Reservation

Description

All Sectors

National Treatment (Article 10.3) Performance Requirements (Article 10.5) Senior Management and Boards of Directors (Article 10.6)

Korea reserves the right to adopt or maintain any measure with respect to the transfer or disposition of equity interests or assets held by state enterprises or governmental authorities. Such a measure shall be implemented in accordance with the provisions of Article 10.7(Transparency). This entry does not apply to former private enterprises that are owned by the state as a result of corporate reorganization processes. For purposes of this entry:

A state enterprise shall include any enterprise created for the sole purpose of selling or disposing of equity interests or assets of state enterprise or governmental authorities. Without prejudice to Korea's commitments undertaken in Annex I and Annex II, Korea reserves the right to adopt or maintain any measure with respect to the transfer to the private sector of all or any portion of services provided in the exercise of governmental authority. Existing Measures

Securities and Exchange Act (Law No 8985, March 21, 2008), Article 203

Sector

Existing Measures

Acquisition of Land

National Treatment (Article 10.3)

Korea reserves the right to adopt or maintain any measure with respect to the acquisition of land by foreign persons, except that a juridical person shall continue to be permitted to acquire land where the juridical person:

1. is not deemed foreign under Article 2 of the Foreigner's Land Acquisition Act , and

2. is deemed foreign under the Foreigner's Land Acquisition Act or is a branch of a foreign juridical person subject to approval or notification in accordance with the Foreigner's Land Acquisition Act , if the land is to be used for any of the following legitimate business purposes:

– (a) land used for ordinary business activities;
– (b) land used for housing for senior management; and
– (c) land used for fulfilling land-holding requirements stipulated by pertinent laws. Korea reserves the right to adopt or maintain any measure with respect to the acquisition of farmland by foreign persons. Foreigner's Land Acquisition Act (Law No. 8179, February 29, 2008), Articles 2 through 6

Farmland Act (Law No. 8852, January 29, 2008), Article 6

5. Sector

Firearms, swords, explosives, etc.

Type of Reservation

Page 820 in PDFNational Treatment (Article 10.3) Performance Requirements (Article 10.5)

Senior Management and Boards of Directors (Article 10.6)

Description

Korea reserves the right to adopt or maintain any measure with respect to the firearms, swords and explosives sector, including manufacture, use, sale, storage, transport, import, export and possession of firearms, swords and explosives.

Existing Measures

Control of Firearms, Swords, Explosives, etc. Act Control of Shooting and Shooting Range Act.

Page 821 in PDF

Sector	Disadvantaged Groups
Sub-Sector
Industry Classification
Type of Reservation	National Treatment (Article 10.3) Performance Requirements (Article
Description	10.5)

Page 822 in PDF

Senior Management and Boards of Directors (Article 10.6) Korea reserves the right to adopt or maintain any measure that
Existing Measures	accords rights or preferences to socially or economically disadvantaged groups, such as the disabled, persons who have rendered distinguished services to the state, and ethnic minorities. None
7.
Sector
National Electronic / Information System
* Including the national geographical information system
Sub-Sector
Industry Classification
Type of Reservation
National Treatment (Article 10.3) Performance Requirements (Article 10.5) Senior Management and Boards of Directors (Article 10.6)
Description
Korea reserves the right to adopt or maintain any measure affecting the administration and operation of any state-owned electronic information system that contains proprietary government information or information gathered pursuant to the regulatory functions and powers of the government.
This entry does not apply to payment and settlement systems related to financial services.

Page 823 in PDF

8. Sector	Social Services
Sub-Sector
Industry Classification
Type of Reservation	National Treatment (Article 10.3)
	Performance Requirements (Article 10.5)
	Senior Management and Boards of Directors (Article 10.6)
Description	Korea reserves the right to adopt or maintain any measure with respect to the provision of law enforcement and correctional services, and the following services to the extent that they are social services established or maintained for public purposes: income security or insurance, social security or insurance, social welfare, public training, health, and child care.
Sector
All Manufacturing Sectors
Sub-Sector

Type of Reservation

Performance Requirements (Article 10.5)

Existing Measures

Korea reserves the right to adopt or maintain any measure with respect to the following measures: the obligation to recycle products and packaging materials; the submission of recycling performance plans and results; payment of applicable recycling levies. Manufacturers who are under recycling duties and those to whom such manufacturers have entrusted their recycling duties shall follow the recycling standards for their products and packaging materials prescribed by the Minister of Environment. Furthermore, the above persons shall submit the recycling duty performance plans and result reports each year, and shall pay the recycling levy in case of failure to satisfy the amounts of the prescribed recycling duty. Act on the Promotion of Saving and Recycling of Resources(Law No. 8852, Feb.29, 2008), Article 16, 17, 18, 19 and 27

Act for Resource Recycling of Electrical and Electronic equipment and vehicle(Law No. 8852, Feb.29, 2008), Article 15, 16 and 17

Performance Requirements (Article 10.5)

Korea reserve the right to adopt or maintain any measure with respect to the following measures: the obligation to distribute a certain percentage of low-emission motor vehicles; the submission and approval of plans to distribute low-emission motor vehicles. A distributor of motor vehicles shall submit an annual plan to supply low-emission motor vehicles in accordance with the annual popularization standard of low-emission motor vehicle (1.5%, 2006). The distributor shall obtain approval of the plan by the Minister of Environment and report business results to the Minister of Environment

Special Act on Metropolitan Air Quality Improvement(Law No. 9036, Mar.28, 2008), Article 23

Enforcement Decree(Presidential Decree No. 21033, Sep.25, 2008), Article 26

11. Sector

Atomic Energy

Sub-Sector

Nuclear Power Generation; Manufacturing and Supply of Nuclear Fuel; Nuclear Materials; Radioactive Waste Treatment and Disposal (including treatment and disposal of spent and irradiated nuclear fuel); Radioisotope and Radiation Generation Facilities; Monitoring Services for Radiation; Services Related to Nuclear Energy; Planning, Maintenance, and Repair Services

Industry Classification

Type of Reservation

National Treatment (Article 10.3) Performance Requirements

(Article 10.5)

Senior Management and Boards of Directors (Article 10.6)

Description

Korea reserves the right to adopt or maintain any measure with respect to the atomic energy industry.

Existing Measures

The Electricity Business Act (Law No. 9017, Mar. 28, 2008)

Sector

Energy Industry

Sub-Sector

Electric

Page 824 in PDFPower Generation other than Nuclear Power Generation; Electric Power

Page 825 in PDFTransmission, Distribution, and Sales; Electricity Business

Type of Reservation

Page 826 in PDFNational Treatment (Article 10.3) Performance Requirements (

Page 827 in PDFArticle 10.5) Senior Management and Boards of Directors (Article 10.6)

Existing Measures

Page 828 in PDFKorea reserves the right to adopt or maintain any measure with respect to electric power generation, transmission, distribution, and sales. Any such measure shall not decrease the level of foreign ownership permitted in the electric power industry as provided by the entry in Korea's Schedule to Annex I related to Energy Industry (electric power). Notwithstanding this entry, Korea shall not adopt or maintain any measure inconsistent with Article 5 (Performance Requirement.1. (f))

Article 203 of the Securities and Exchange Act (Law No. 8985, March. 21, 2008)

Article 87-2 of its Enforcement Decree (Presidential Decree No. 20653, February. 29, 2008)

Articles 7, 73-5 and 78 of the Electricity Business Act (Law No. 9017, Mar. 28, 2008)

Articles 4 and 5 of the Foreign Investment Promotion Act (Law No. 9071, Mar. 28, 2008)

Article 5 of its Enforcement Decree (Presidential Decree No. 20947, July.29, 2008)

Article 5 of the Regulations on Foreign Investment and Technology Inducement (The Ministry of Knowledge Economy Notice No. 2008-141 October. 1, 2008)

| Sector | Energy Industry

Page 829 in PDF

Sub-Sector	Gas industry
Industry Classification

Page 830 in PDF

Type of Reservation	National Treatment (Article 10.3) Performance Requirements (Article 10.5) Senior Management and Boards of Directors (Article 10.6)
Description	Korea reserves the right to adopt or maintain any measure with respect to the import and wholesale distribution of natural gas and the operation of terminals and the national high pressure pipeline network.
Existing Measures	Industry (gas industry). Article 19 of the Act on the Improvement of Managerial Structure and Privatization of Public Enterprises (Law No. 8852, Feb 29, 2008) Article 1 of the Korea Gas Corporation Act (Law No. 8976, Mar 21, 2008) Articles 1, 3, 11, 15, 16, 16-2, 16-3, 17, 17-2, 18-4, 22, 24, 25, 30, 35 and 43 of the City Gas Business Act (Law No. 9021, Mar 28, 2008)
14.

Page 831 in PDFSector

Transportation Industry

Sub-Sector

Industry Classification

Type of Reservation

National Treatment (Article 10.3) Performance Requirements (Article 10.5) Senior Management and Boards of Directors (Article 10.6)

Description

Korea reserves the right to adopt or maintain any measure with respect to internal waterways transportation, space transportation, international maritime passenger transportation services, maritime cabotage, and the acquisition of Korean vessels.

Type of Reservation

National Treatment (Article 10.3) Performance Requirements (Article 10.5)

Description

Korea reserves the right to adopt or maintain any measure setting criteria for determining whether broadcasting programs and audio-visual contents are Korean.

Existing Measures

Act on Promotion of Motion Pictures and Video Products (Law No. 9004, March 28, 2008), Articles 27, and 40

Enforcement Decree of the Act on Promotion of Motion Pictures and Video Products (Presidential Decree No. 20676, February 29, 2008), Article 10 and 19

Enforcement Regulations of the Act on Promotion of Motion Pictures and Video Products(Ordinance of the Ministry of Culture, Sports and Tourism No. 1, March 6, 2008), Article 5

Notice on Programming Ratio (Korea Communications Commission No. 2008-72, May 18, 2008)

Page 832 in PDFMotion picture and video tape production and distribution and projection

16.

Sector

Motion picture and video tape production and distribution and projection

Type of Reservation

Performance Requirements (Article 10.5)

Description

Korea reserves the right to adopt or maintain any preferential co-production arrangement for film or television productions. Official co-production status, which may be granted to a co- production produced under such a co-production arrangement, confers national treatment on works covered by a co- production arrangement.

Existing Measures

Act on Promotion of Motion Pictures and Video Products (Law No. 9004, March 28, 2008), Articles 25 Notice on Programming Ratio (Korea Communications Commission No. 2008-72, May 18, 2008)

Page 833 in PDF

Sector	Real Estate Services (not including Real Estate Brokerage and Appraisal Services)
Sub-Sector
Industry Classification
Type of Reservation	National Treatment (Article 10.3) Performance Requirements (Article 10.6)
Description	Korea reserves the right to adopt or maintain any measure with respect to real estate development and supply.
Existing Measures	Existing Measures
Sector

National Treatment (Article 10.3)

Korea reserves the right to adopt or maintain any measure with respect to cadastral

surveying services and cadastral map making. 19.

Sector

Business and Environmental Services –

Sub-Sector

Examination, Certification, and

Classification of Agricultural Raw Materials and Live Animals (nong chuk san mul)

Industry Classification

Type of Reservation

National Treatment (Article 10.3)

Description

Korea reserves the right to adopt or maintain any measure with respect to examination, certification, and classification of

agricultural raw materials and live animal products.

Page 834 in PDFFor greater certainty, this entry does not include examinations or testings performed on behalf of producers in advance of the official examinations or testings.

Existing Measures

Page 836 in PDFSector

Agriculture, Hunting, Forestry, Fishing and related service activities

Sub-Sector

Industry Classification

ISIC 01, 05

Type of Reservation

National Treatment (Article 10.3) Performance Requirements (Article 10.5) Senior Management and Boards of Directors (Article 10.6)

Description

Korea reserves the right to adopt or maintain any measure with respect to services incidental to agriculture, forestry, and livestock, including genetic improvement, artificial insemination, rice and barley polishing, and activities related to a rice processing complex. Korea reserves the right to adopt or maintain any measure with respect to the supply of services incidental to agriculture, hunting, forestry, and fishing by the Agricultural Cooperatives, the Forestry Cooperatives, and the Fisheries Cooperatives.

Existing Measures

Page 837 in PDF21. Sector

Fishing

Sub-Sector

Fishing, aquaculture and service activities incidental to fishing

Industry Classification ISIC 05

Type of Reservation

National Treatment (Articles 10.3)

Description

Korea reserves the right to adopt or maintain any measure with respect to fishing, aquaculture and service activities incidental to fishing. Existing Measures

Government Policy

Page 838 in PDF

22.
Sector	Printing and publishing
Sub-Sector	Publishing of Newspapers
Industry Classification
Type of Reservation	National Treatment (Articles 10.3) Senior Management and Boards of Directors (Articles 10.6)
Description	Korea reserves the right to adopt or maintain any measure with respect to the publishing (including printing and distribution) of newspapers.
Existing Measures	Articles 13, 14 and 26 of the Act on the Guarantee of Freedom and Function of Newspapers, Etc. (Law No. 8852, February 29, 2008) Articles 8, 17, 18, 19 and 20 of its Enforcement Decree (Presidential Decree No. 20676, February 29, 2008)
23. Sector	Social Services
Sub-Sector	Human Health Services

Page 839 in PDF

Industry Classification
Type of Reservation	National Treatment (Articles 10.3)
	Performance Requirements (Articles 10.5) Senior Management and Boards of Directors
	(Articles 10.6)
	This entry shall not apply to the preferential measures provided in the Act on Designation and Management of Free Economic Zones (Law No. 9071, March. 28, 2008), and the Special Act on Establishment of Jeju Special Self-Governing Province and Creation of Free International City (Law No, 9045, March. 28, 2008) relating to establishment of medical facilities, pharmacies, and similar facilities, and the supply of remote medical services to those geographical areas specified in those Acts.
24.
Sector
Motion picture and video tape production and distribution and projection

Industry Classification

Type of Reservation

National Treatment (Articles 10.3)

Performance Requirements (Articles 10.5)

Description

Page 840 in PDFKorea reserves the right to adopt or maintain any measure with respect to motion picture projection (including electronic transmission), promotion, advertising, or post-production services.

Existing Measures

Act on Promotion of Motion Pictures and Video Products (Law No. 9004, March 28, 2008) Enforcement Decree of the Act on Promotion of Motion Pictures and Video Products (Presidential Decree No.

Page 841 in PDF20676, February 29, 2008)

Sector

Library, Museum and Other Cultural Services

Sub-Sector

Industry Classification

Type of Reservation

National Treatment (Articles 10.3) Performance Requirements (Articles 10.5) Senior Management and Boards of Directors (Articles 10.6)

Description

Korea reserves the right to adopt or maintain any measure with respect to the conservation and restoration of cultural heritage and properties, including the excavation, appraisal, or dealing of cultural heritage and properties

Existing Measures

Articles 18, 44 and 61 of the Protection of Cultural Properties Act (Law No. 9002, March 28, 2008)

Page 842 in PDF

26. Sector	Tourism in rural, fishery, and agricultural sites
Sub-Sector
Industry Classification
Type of Reservation	National Treatment (Articles 10.3)
Description	Korea reserves the right to adopt or maintain any measure with respect to tourism in rural, fishery, and agricultural sites.
Existing Measures	None
Sector
Sub-Sector

Type of Reservation

National Treatment (Articles 10.3) Performance Requirements (Articles 10.5) Senior Management and Boards of Directors (Articles 10.6)

Description

Korea reserves the right to adopt or maintain any measure with respect to gambling and betting services. For great certainty, 'gambling and betting' includes such services supplied through electronic transmission and services that use sa-haeng-seong-ge-im-mul. 'Sa-haeng-seong-ge-immul,' as defined in Article 2 of Korea's Game Industry Promotion Act, includes, inter alia, gaming instruments which result in financial loss or gain through betting or by chance.

Page 843 in PDF

Existing Measures	Articles 5, 21 and 28 of the Tourism Promotion Act (Law No.9005, Feb. 29, 2008) Article 11 of the Special Act on the Assistance to the of Abandoned Mine Areas ( Law No. 28, 2008) 24, 25 and 26 of the National Sports Promotion No. 8852, Feb. 29, 2008) 4, 19 and 24 of the Bicycle and Motorboat Racing No. 8852, Feb. 29, 2008) Korean Racing Association Act (Law No. 7547, May
	Development 9037, March. Articles Act (Law Articles Act (Law The 31, 2005)
	The Act on Traditional Bullfighting (Law No. 7428, Mar. 31, 2005) Articles 2, 21 and 22 of Game Industry Promotion Act (Law No. 8852, February 29, 2008)
	Act on Special Cases concerning the Regulation and Punishment of Speculative Acts, etc (Law No. 8852, February 29, 2008) Articles 246, 247, 248 and 249 of Criminal Law (Law No. 7623, July 29, 2005)

Industry Classification

Page 844 in PDFType of Reservation

National Treatment (Articles 10.3) Performance Requirements (Articles 10.5) Senior Management and Boards of Directors (Articles 10.6)

Description

Korea reserves the right to adopt or maintain any measure with respect to an investment to supply a service in the exercise of governmental authority, such as law enforcement and correctional services. This entry does not apply to an investor or investment that has entered into an agreement with Korea with respect to the supply of such services.

Existing Measures

Page 845 in PDF29. Sector

All Services Sectors

Industry Classification

Type of Reservation

National Treatment (Articles 10.3) Performance Requirements (Articles 10.5) Senior Management and Boards of Directors (Articles 10.6)

Description

Korea reserves the right to adopt or maintain any measure relating to investments in services sectors subject to the condition that they do not violate the obligations under the Services Chapter.

Schedule of India

Page 846 in PDFAgriculture, hunting and forestry

1. Sector

Agriculture

Sub-Sector

All agriculture activities like farming and plantation. Industrial Classification

NIC 00 (Agricultural production); NIC 01 (Plantation)

Type of

Reservation

National Treatment (Article 10.3)

Performance Requirement (Article 10.5)

Description

India reserves the right to adopt or maintain any measure with respect to farming and all agriculture activities except Floriculture, Horticulture, Development of seeds, Animal husbandry, Pisciculture, Aqua-culture and Cultivation of Vegetables and Mushrooms under controlled conditions* and services related to agro and allied sectors**. Existing Measure

* 'under controlled conditions' means in a non-natural environment that is intensively manipulated by human intervention for the purpose of plant production. General characteristics of controlled conditions may include but are not limited to tillage, fertilization, weed and pest control, irrigation, or nursery operations such as potting, bedding or protection from weather. ** 'services related to agro and allied sectors' includes pest destroying, spraying and pruning of infected stems, operation of irrigation system, animal shearing and livestock services (other than veterinary services), nursery and horticultural services, soil conservation services, soil desalination services, harvesting, threshing, land clearance, land draining services.

Agriculture, hunting and forestry

Page 848 in PDFSector

Forestry

Sub-Sector

Forestry, logging and related service activities

Industrial Classification

NIC- 05

ISIC 02, 020, 0200

Type of

Reservation

Performance Requirement (Article 10.5)

Description

India reserves the right to adopt or maintain any measure with respect to forestry, logging and related service activities

Existing Measure

Fishing

4

Page 849 in PDFSector

Fishing

Sub-Sector

Fishing, operation of fish hatcheries and fish farms; service activities incidental to fishing

Industrial Classification

NIC- 06

ISIC 05, 050 and 0500

Type of

Reservation

National Treatment (Article 10.3)

Description

India reserves the right to adopt or maintain any measure with respect to fishing, operation of fish hatcheries and fish farms; service activities incidental to fishing

Existing Measure

Manufacturing.

Page 850 in PDFSector

Dairy products

Sub-Sector

Manufacture of milk powder, ice-cream powder, condensed milk, butter, cream, cheese, ghee, khoya etc., pasteurized milk. Industrial Classification

ISIC 152 &amp; 1520

NIC 201.1, 201.2, 201.3, 201.4, 201.5 and 201.9

Type of

Reservation

Performance Requirement (Article 10.5)

Description

India reserves the right to adopt or maintain any measure which is non-conforming to the obligations on Performance Requirements in the Investment Chapter with respect to manufacture of dairy products

Existing Measure

* Khoya means a derivative of Milk.

Manufacturing

Page 851 in PDFSector

Canning and preservation of fruits and vegetables. Sub-Sector

Artificial dehydration of fruits and vegetables, sun-drying of fruits &amp; vegetables, radiation preservation of fruits &amp; vegetables, manufacture of fruits/vegetable juices/concentrates/squashes and powders, manufacture of sauces, jams, jellies and marmalades, manufacture of pickles, canning of fruits and vegetables, fruits and vegetables preservation. Industrial Classification

NIC 202.1, 202.2, 202.3, 202.4, 202.5, 202.6, 202.7 and 202.9

Type of

Reservation

Performance Requirement (Article 10.5)

Description

India reserves the right to adopt or maintain any measure which is non-conforming to the obligations on Performance Requirements in the Investment Chapter with respect to canning and preservation of fruits and vegetables. Existing Measure

Page 852 in PDFSector

Processing, Canning and preservation of fish, crustacean and similar foods. Sub-Sector

Sun-drying of fish, radiation preservation of fish and similar foods, processing and canning of fish, manufacture of fish meal, processing and canning of frog legs.

Industrial Classification

ISIC 151 &amp; 1512

NIC 203.1, 203.2, 203.3, 203.4, 203.5, 203.6, and 203.9

Type of

Reservation

Performance Requirement (Article 10.5)

Description

Existing Measure

India reserves the right to adopt or maintain any measure which is non-conforming to the obligations on Performance Requirements in the Investment Chapter with respect to processing, canning and preservation of fish, crustacean and similar foods.

Manufacturing

Page 853 in PDFSector

Bakery Products. Sub-Sector

Bread making, manufacture of biscuits, cakes and pastries

Industrial Classification

ISIC 1541

NIC 205.1, 205.2, 205.9. Type of

Reservation

Performance Requirement (Article 10.5)

Description

India reserves the right to adopt or maintain any measure which is non-conforming to the obligations on Performance Requirements in the Investment Chapter with respect to manufacture of bakery products.

Page 854 in PDF

Sector	Hydrogenated oils, vanaspati, ghee* etc. and Vegetable oils
Sub-Sector	Manufacture of hydrogenated oils, vanaspati, ghee, vegetable oils and fats.
Industrial	ISIC 1514
Classification	NIC 210 and 211- 211.1, 211.2, 211.3.
Type of	Performance Requirement (Article 10.5)
Reservation
Description	India reserves the right to adopt or maintain any measure which is non-conforming to the obligations on Performance Requirements in the Investment Chapter with respect to manufacturing hydrogenated oils, vanaspati, ghee and vegetable

Existing Measure

* 'ghee' means clarified butter.

Manufacturing

Page 855 in PDFSector

Distilling, rectifying and blending of spirits, ethyl alcohol production from fermented materials and manufacture of wines

Sub-Sector

Manufacture of wines, malt liquors, beer

Industrial Classification

ISIC 1551, 1552, 1553

NIC 220, 221 and 222- 222.1, 222.2, 222.3

Type of

Reservation

Performance Requirement (Article 10.5)

Description

India reserves the right to adopt or maintain any measure with respect to distilling, rectifying and blending of spirits, ethyl alcohol production from fermented materials and manufacture of wines.

Manufacturing

Page 856 in PDFSector

Wood and Wood Products

Sub-Sector

Sawing and Planing of Wood; manufacture of veneer sheets, plywood, and their products; manufacture of structural wooden goods; manufacture of wooden containers; manufacture of wooden industrial goods; manufacture of cork and cork products; manufacture of wooden furniture and fixtures; manufacture of bamboo and cane furniture and fixtures.

Industrial Classification

ISIC -201, 202, 2021,2022,2023 and 2029

NIC- 270, 271,272, 273,274,275, 276,277,279. Type of

Reservation

Performance Requirement (Article 10.5)

Description

India reserves the right to adopt or maintain any measure which is non-conforming to the obligations on Performance Requirements in the Investment Chapter with respect to manufacture of Wood and Wood Products.

Manufacturing

Page 857 in PDFSector

Leather

Sub-Sector

Tanning, curing, finishing, embossing, japanning of leather; manufacture of leather footwear; manufacture of leather apparel; manufacture of consumer goods of leather; scrapping, currying, tanning, bleaching and dyeing of fur and other pelts for leather trade; manufacture of leather and fur products. Industrial Classification

ISIC- 182,1820, 19,191,1911,1912, 192,1920

NIC- 290, 291, 292, 293, 294, 295, 296, 299. Type of

Reservation

Performance Requirement (Article 10.5)

Description

India reserves the right to adopt or maintain any measure which is non-conforming to the obligations on Performance Requirements in the Investment Chapter with respect to manufacture of Leather and Leather Products

Existing

Measure

Page 858 in PDFSector

Cement and Asbestos

Sub-Sector

Manufacture of cement, lime and plaster; manufacture of mica products; stone dressing and crushing; manufacture of asbestos cement and other cement products. Industrial Classification

ISIC- 2694,2695, 2696

NIC- 324, 325, 326.1, 327

Type of

Reservation

Performance Requirement (Article 10.5) of India reserves the right to adopt or maintain any measure which is non-conforming to the obligations on Performance Requirements in the Investment Chapter with respect to manufacture Cement, lime and plaster, mica products, stone dressing and crushing, asbestos cement and other cement products.

Page 859 in PDFSector

Air-conditioner, refrigerators and fire fighting equipments

Sub-Sector

Manufacture of refrigerators, air-conditioners and fire-fighting equipments

Industrial Classification

NIC- 355

Type of

Reservation

Performance Requirement (Article 10.5)

Description Reservation

of India reserves the right to adopt or maintain any measure which is non-conforming to the obligations on Performance Requirements in the Investment Chapter with respect to manufacture of Air-conditioner, refrigerators and fire fighting equipments.

Page 860 in PDFSector

Industrial explosives, safety fuse, detonators, fireworks

Sub-Sector

Industrial Classification

NIC 308

Type of

Reservation

National Treatment (Article 10.3)

Performance Requirement (Article 10.5)

Senior Management and Boards of Directors (Article 10.6)

Description

India reserves the right to adopt or maintain any measure which is non-conforming to the obligations with respect to manufacture of industrial explosives, safety fuse, detonators, fireworks sector, including manufacture, use, sale, storage, transport, importation, exportation and possession of arms and explosives

Existing Measure

16. Sector

Manufacture of Hazardous chemicals

Sub-Sector

Industrial

Classification

Type of

Reservation

National Treatment (Article 10.3)

Performance Requirement (Article 10.5)

Description

India reserves the right to adopt or maintain any measure which is non-conforming to the obligations with respect to regulating the manufacture, use, sale, storage, transport, importation, exportation and possession of hazardous chemicals

Existing Measure

Page 862 in PDF

Sector	Tobacco stemming, manufacture of bidi, manufacture of cigarettes and cigars of tobacco and tobacco products
Sub-Sector	Stemming of tobacco, redrying and all other operations connected with preparing raw leaf tobacco; manufacture of bidi, cigars, cigarettes, snuff, chewing tobacco.
Industrial	ISIC 16 &1600
Classification	NIC- 225, 226, 227, 228 and 229
Type of	National Treatment (Article 10.3)
Reservation	Performance Requirement (Article 10.5)
Description	India reserves the right to adopt or maintain any measure which is non-conforming to the obligations with respect to regulating the manufacture, sale, use, transportation, import, export of tobacco and tobacco products
Sector

Page 863 in PDFAll Services Sectors

Sub-Sector

Industrial Classification

Type of

Reservation

National Treatment (Article 10.3)

Performance Requirement (Article 10.5)

Senior Management and Boards of Directors (Article 10.6)

Description

India reserves the right to adopt or maintain any measure relating to investments in services sectors subject to the condition that they do not violate the obligations under the Services Chapter. Existing Measure

Sector

All Sectors

Sub-Sector

Industrial Classification

Type of

Reservation

Performance Requirement (Article 10.5)

Senior Management and Boards of Directors (Article 10.6)

Description

India reserves the right to adopt or maintain any measure relating to investments as per the laws and regulations framed by the State Governments. Existing Measure

Page 865 in PDFAll Sectors

Sub-Sector

Industrial Classification

Type of

Reservation

National Treatment (Article 10.3)

Performance Requirement (Article 10.5)

Senior Management and Boards of Directors (Article 10.6)

Description

India reserves the right to adopt or maintain any measure that accords rights or preferences to economically backward regions or groups in the interest of balanced development of the economy and maintenance of social equality. Existing Measure

Sector

Industrial Classification

Type of	National Treatment (Article 10.3)

Reservation	Performance Requirement (Article 10.5)
	Senior Management and Boards of Directors (Article 10.6)
Description

Existing Measure

the right to adopt or maintain any measure with regard to transfer or disposition of equity interests or assets held by the State enterprises or Governmental authorities.

India reserves theright to adopt or maintain any measure with respect to the transfer of all or any portion of services provided in the exercise of the governmental authority.

Such a measure shall be implemented in accordance with the provisions of Article 10.7 (Transparency) in the Investment chapter. For the purposes of this reservation:

A state-owned enterprise shall mean any enterprise owned or controlled by the Government of India or any of the State Governments by means of equity ownership and shall include any enterprise created, on or after

Page 866 in PDFthe effective date of this Agreement, for the sole purpose of selling or disposing of equity interests or assets of an existing state-owned enterprise or government entity. All Sectors

Sector

Page 867 in PDFAcquisition of Land

Sub-Sector

Industrial Classification

Type of

Reservation

National Treatment (Article 10.3)

Description

India reserves the right to adopt or maintain any measure with respect to the acquisition of agricultural land by non-residents and acquisition of land by non-residents for agriculture or plantation activity. Existing Measures

CHAPTER ELEVEN COMPETITION

ARTICLE 11.1: PURPOSE

Page 868 in PDFThe purposes of this Chapter are to contribute to the protection of the benefits of trade liberalisation through cooperation in the promotion of fair competition and to strengthen the Parties' cooperation and coordination on competition law enforcement.

ARTICLE 11.2: DEFINITIONS

For the purposes of this Chapter:

competition law includes:

– (a) for Korea, the Monopoly Regulation and Fair Trade Act (LAW No. 8863, 29 February 2008), as amended;
– (b) for India, the Competition Act 2002, as amended; and
– (c) any changes that the legislations in subparagraphs (a) and (b) may undergo after the date of entry into force of this Agreement; and

competition authority means:

– (a) for Korea, the 'Fair Trade Commission'; and
– (b) for India, the 'Competition Commission of India'; and 'Competition Appellate Tribunal.'

ARTICLE 11.3: CONSULTATIONS

Upon the request of either Party, the Parties may enter into consultations regarding matters arising under this Chapter, including the elimination, subject to their respective competition laws, of anti-competitive practices that affect trade or investment between the Parties.

ARTICLE 11.4: COOPERATION

1. The Parties recognise the importance of cooperation between them and consultation between their respective competition authorities for effective competition law enforcement. 2. After coming into force of the Competition Act of India in its entirety, consultations between the Parties and the respective competition authorities may be undertaken as appropriate on various matters relating to competition, including capacity building, exchange of information, notification procedures and principles of comity.

ARTICLE 11.5: NON-APPLICATION OF DISPUTE SETTLEMENT PROVISIONS

Chapter Fourteen (Dispute Settlement) shall not apply to any matter or dispute arising under this Chapter.

CHAPTER TWELVE INTELLECTUAL PROPERTY RIGHTS

ARTICLE 12.1: DEFINITIONS

For the purposes of this Chapter:

ARTICLE 12.2: GENERAL OBLIGATIONS

Each Party reaffirms its rights and obligations under the TRIPS Agreement, and, in accordance with that Agreement, shall provide adequate and effective protection to intellectual property rights of the nationals (natural or juridical persons) of the other Party in its territory. ARTICLE 12.3: MORE EXTENSIVE PROTECTION

Each Party may provide in its laws more extensive protection of intellectual property rights than is accorded under the TRIPS Agreement, provided that it is not inconsistent with this Agreement.

ARTICLE 12.4: ENFORCEMENT

The Parties shall provide in their respective laws for the enforcement of intellectual property rights consistent with the TRIPS Agreement.

ARTICLE 12.5: COOPERATION IN THE FIELD OF INTELLECTUAL PROPERTY

Page 870 in PDFThe Parties, recognising the growing importance of intellectual property rights as a factor of social, economic and cultural development, shall endeavour to enhance their cooperation in the field of intellectual property. 2. The Parties, in particular, may cooperate in the following areas:
3. (a) education, workshops, fairs, etc., in the field of intellectual property for the purposes of contributing to a better understanding of each other's intellectual property policies and experiences;
4. (b) international search and international preliminary examination under PCT, and facilitation of international patenting process;
5. (c) joint prior art search, including exchanging prior art search result, comparing search result, and reviewing differences of search result;
6. (d) licencing of intellectual property, and market intelligence for intellectual property protection;
7. (e) plant variety protection;
8. (f) personnel interchange, including examiners; and
9. (g) information systems on intellectual property. 3. The Parties may promote cooperation on intellectual property between the KIPO of Korea on one side and the CGPDTM of India, on the other, through separate arrangements as mutually agreed. ARTICLE 12.6: NON-APPLICATION OF DISPUTE SETTLEMENT PROVISIONS

Chapter Fourteen (Dispute Settlement) shall not apply to any matter or dispute arising under this Chapter.

BILATERAL COOPERATION

ARTICLE 13.1: TRADE AND INVESTMENT PROMOTION

Page 871 in PDF1. The Parties, recognising that the exchange and collaboration between the enterprises of the Parties will act as a catalyst to promote trade and investment, shall cooperate in promoting trade and investment activities by public and private enterprises of the Parties.

2. The Parties shall review the cooperation set forth in paragraph 1 and, where appropriate, recommend ways or areas of further cooperation between the Parties. 1. The Parties, recognising the importance of energy in their respective economies, shall develop and promote cooperative activities in the field of energy. 2. The cooperation pursuant to paragraph 1 may include, but is not limited to the following forms:
4. (a) facilitation of cooperation between the public and private sectors of both Parties for the purpose of oil, gas and mineral resources exploration;
5. (b) facilitation of cooperation between the public and private sectors of both Parties in the field of strategic storage of crude oil, energy conservation and development of alternative fuels; and
6. (c) facilitation of cooperation between research institutes and universities of both Parties, including joint research and development projects.

ARTICLE 13.2: ENERGY

ARTICLE 13.3: INFORMATION AND COMMUNICATIONS TECHNOLOGY

1. The Parties, recognising the rapid development of Information and Communications Technology (hereinafter referred to as 'ICT') and of business practices concerning ICT-related services both in the domestic and the international contexts, shall cooperate to promote the development of ICT and ICT-related services with a view to obtaining the maximum benefit of the use of ICT for the Parties. 2. The cooperation pursuant to paragraph 1 may include, but is not limited to the following forms:
3. (a) promoting dialogue on policy issues;
4. (b) promoting cooperation between public and private sectors of the Parties;
5. (c) enhancing cooperation in international fora relating to ICT; and
6. (d) undertaking other appropriate cooperative activities. 3. The cooperation pursuant to paragraph 1 may include, but is not limited to the following areas:
8. (a) development, processing, management, distribution and trade of digital contents;
9. (b) business opportunities in third markets; and
10. (c) mutual recognition of professional ICT certification.

ARTICLE 13.4: SCIENCE AND TECHNOLOGY

1. The Parties, recognising the importance of science and technology in their respective economies, shall develop and promote cooperative activities in the field of science and technology.

Page 872 in PDF2. The cooperation pursuant to paragraph 1 may include, but is not limited to the following forms:

– (a) exchange of scientists, researchers, and experts;
– (b) exchange of documentation and information of a scientific and technological nature;
– (c) exchange of science and technology policy and research and development systems;
– (d) joint organisation of seminars, symposia, conferences and other scientific and technological meetings including Technology Summit;
– (e) implementation of joint research and development activities in fields of mutual interest as well as exchange of the results of such research and development activities;
– (f) cooperation in the commercialisation of the results of scientific and technological activities; and
– (g) any other forms of scientific and technological cooperation agreed upon by the Parties. 3. The cooperation pursuant to paragraph 1 may include, but is not limited to the following areas:

– (a) nanoscience and technology;
– (b) biotechnology;
– (c) information technology;
– (d) advanced materials;
– (e) high energy physics;
– (f) space technology; and
– (g) science and technology policy and research and development systems.

ARTICLE 13.5: SMALL AND MEDIUM ENTERPRISES

1. The Parties, recognising the fundamental role of small and medium enterprises (hereinafter referred to as 'SMEs') in maintaining the dynamism of their respective national economies, shall cooperate in promoting close cooperation among SMEs as well as the relevant agencies of the Parties. 2. The cooperation pursuant to paragraph 1 may include, but is not limited to the following forms:
2. (a) establishing networking opportunities for SMEs of the Parties to facilitate collaboration or sharing of best practices, such as in the field of management skill development including training programmes for SME managers, technology transfers, product quality improvements, supplychain linkages, information technology, access to financing and technical assistance;
3. (b) facilitating the investment flows by the Parties;
4. (c) supporting the organisation of fairs and exhibitions; and
5. (d) encouraging their relevant agencies to discuss, cooperate and share information and experiences in the development of SMEs policy and programmes.

ARTICLE 13.6: INFRASTRUCTURE AND TRANSPORTATION

1. The Parties, acknowledging the importance of infrastructure and transportation in their respective economies, shall develop and promote cooperative activities in these fields.

Page 873 in PDF2. The cooperation pursuant to paragraph 1 may include, but is not limited to the following areas:

– (a) highways, power plants, ports and airport construction;
– (b) infrastructure development and industrial plant construction;
– (c) development of infrastructure of roads and railroads;
– (d) maritime transportation; and
– (e) any other forms of cooperation agreed upon by the Parties.

ARTICLE 13 . 7: AUDIO-VISUAL CONTENT

1. The Parties, recognising the importance of broadcasting, film, animation, and game 1 as a means of promoting cultural exchange and understanding the rapid development of audio-visual technology, agree to facilitate cooperation in these fields between the Parties. 2. The cooperation pursuant to paragraph 1 may include, but is not limited to the following areas:
2. (a) promoting regular exchange of views on general audio-visual issues;
3. (b) encouraging cooperation and exchange between audio-visual industries of the Parties;

1 Game does not include gambling, which means risking something of value in the expectation of receiving prizes upon the outcome of a game of chance. – (c) facilitating cooperation between the Parties in the fields of audio-visual content, (including broadcasting programme, film, animation, game and visual effects); and

(d) encouraging visits and participation in international audio-visual events held in the territory of the other Party. 3. The Parties may promote cooperation on broadcasting, film, animation, and game between the Ministry of Culture, Sports and Tourism of Korea and the Korea Communications Commission on one side and the Ministry of Information and Broadcasting of India, on the other, through separate arrangements as mutually agreed.

ARTICLE 13 . 8: TEXTILE AND LEATHER

1. The Parties, recognising the fact that both Korea and India are major exporters of textile and leather products, shall promote cooperative activities in these fields.

Page 874 in PDF2. Such cooperative activities pursuant to paragraph 1 may include, but are not limited to the following:

(a) facilitating collaboration, including training for textile and leather products in the areas of product development, quality upgradation, fashion, designing and textile engineering; and

– (b) holding of fairs and exhibitions.

ARTICLE 13.9: PHARMACEUTICALS

1. The Parties, acknowledging the importance of human health, agree to facilitate cooperation in fields of pharmaceuticals:
2. The cooperation pursuant to paragraph 1 may include, but is not limited to the following forms:
3. (a) cooperation in the development of traditional medicinal products based on herbs;
4. (b) collaboration in research and development of pharmaceuticals including generic drugs; and
5. (c) exchange of information on domestic regulations in the fields of pharmaceuticals, clinical trials, vaccine and blood products.

ARTICLE 13.10: TOURISM

1. The Parties, recognising that enhanced people to people contacts and exchanges are crucial in improving bilateral trade and investment and that tourism plays a very significant role in increasing such exchanges, agree to promote cooperative activities in the field of tourism. 2. Such cooperative activities pursuant to paragraph 1 may include, but are not limited to the following:
3. (a) facilitating the development of tourism infrastructure and facilities;
4. (b) promoting cultural tourism;
5. (c) organising familiarisation trips for leading tour operators and travel agents/agencies , tourism journalists and other media representatives;
6. (d) encouraging tourist traffic between the Parties for medical treatment, international conferences and conventions, and entertainment; and
7. (e) exchange of information in areas such as tourism publicity and promotion; legislation related to tourism; sustainable development of tourism, including eco-tourism and research; and education and studies in the field of tourism.

ARTICLE 13.11: HEALTH CARE

1. The Parties, recognising the importance of human health and the capacity of the Parties in the field of modern and traditional health care, agree to promote cooperative activities in the fields of health care.

2. Such cooperative activities pursuant to paragraph 1 may include, but are not limited to the following:
3. (a) organisation of conferences of health professionals;
4. (b) exchange of programmes between medical educational institutions;
5. (c) sharing of information and experience in modern and traditional health care system; and
6. (d) collaborative research in the fields of preventive and curative medicine and health care.

ARTICLE 13.12: GOVERNMENT PROCUREMENT

1. The Parties, recognising the importance of government procurement in their respective economies, shall endeavour to promote cooperative activities between the Parties in the field of government procurement. 2.

Page 875 in PDFThe cooperation pursuant to paragraph 1 may include, but is not limited to the following areas:
3. (a) promoting the exchange of information and views on government procurement policies and regulatory framework;
4. (b) providing each other with accumulated knowledge, experience and information;
5. (c) facilitating the exchange of knowledge, experience and information on eProcurement; and
6. (d) designating contact points for information exchange.

ARTICLE 13.13: RENEWABLE ENERGY RESOURCES

Page 876 in PDFThe Parties, recognising the importance of development of renewable energy resources in their respective economies, agree to cooperate in research, design and development of various renewable energy technologies, including solar, wind, bioenergy,

and others as mutually agreed. 2. The cooperation pursuant to paragraph 1 may include, but is not limited to the following forms:
2. (a) exchange of policy and technical information;
3. (b) exchange of personnel including scientists, policy makers, and other experts;
4. (c) organisation of joint seminars, workshops, etc. ;
5. (d) promoting joint research and development projects; and
6. (e) facilitating investments and joint ventures. 3. The sharing of costs and intellectual property rights could be as mutually agreed on a case to case or project to project basis. ARTICLE 13.14: NON-APPLICATION OF DISPUTE SETTLEMENT PROVISIONS Chapter Fourteen (Dispute Settlement) shall not apply to any matter or dispute arising

DISPUTE SETTLEMENT

ARTICLE 14.1: COOPERATION

Page 877 in PDFThe Parties shall at all times endeavour to agree on the interpretation and application of this Agreement, and shall make every attempt through cooperation and consultations to arrive at a mutually satisfactory resolution of any matter that might affect its operation.

ARTICLE 14.2: SCOPE AND COVERAGE

1. Unless the Parties otherwise agree elsewhere in this Agreement, this Chapter shall apply with respect to the avoidance or settlement of all disputes between the Parties regarding the implementation, interpretation or application of this Agreement or whenever a Party considers that:
2. (a) a measure of the other Party is inconsistent with its obligations under this Agreement;
3. (b) the other Party has otherwise failed to carry out its obligations under this Agreement; or
4. (c) a benefit the Party could reasonably have expected to accrue to it under Chapters Two (Trade in Goods), Three (Rules of Origins), and Six (Trade in Services) is being nullified or impaired as a result of a measure that is not inconsistent with this Agreement. 2. Unless the Parties otherwise agree, the timeframes and procedural rules set out in this Chapter and its Annex 14-A shall apply to all disputes governed by this Chapter. 3. Arbitral award consisting of findings, determinations and recommendations of an arbitral panel cannot add to or diminish the rights and obligations of the Parties under this Agreement. 4. This Chapter may be invoked in respect of any measure affecting the observance of this Agreement taken by:
8. (a) central, regional or local governments or other authorities of a Party; and
9. (b) non-governmental bodies in the exercise of powers delegated by central, regional or local governments or other authorities of a Party. When an arbitral panel has ruled that a provision of this Agreement has not been observed, the Party concerned shall take such reasonable measures as may be available to it to ensure its observance within its territory. 5. The Parties and the arbitral panel appointed under this Chapter shall interpret and apply this Agreement in the light of the objectives of this Agreement and in accordance with customary rules of interpretation of public international law.

ARTICLE 14.3: CHOICE OF FORUM

1. Disputes regarding any matter covered both by this Agreement and the WTO Agreement or any agreement negotiated thereunder, or any successor agreement thereto, may be settled in the forum selected by the complaining Party. 2. Once dispute settlement procedures are initiated under Article 14.6 or under Article 6 of the Understanding on Rules and Procedures Governing the Settlement of Disputes contained in Annex 2 to the WTO Agreement, the forum thus selected shall be used to the exclusion of the other.

ARTICLE 14.4: CONSULTATIONS

1. Either Party may request consultations with the other Party with respect to any matter described in Article 14.2 by delivering written notification to the other Party.

Page 878 in PDF2. If a request for consultations is made, the Party to which the request is made shall reply to the request within ten days after the date of its receipt and shall enter into consultations within 30 days after the date of receipt of the request with a view to reaching a mutually satisfactory solution. 3. The Parties shall make every effort to reach a mutually satisfactory resolution of any matter through consultations. To this end, the Parties shall:
4. (a) provide sufficient information to enable a full examination of how the measure is affecting the operation of this Agreement; and
5. (b) treat the consultations and the information exchanged therein as confidential.

ARTICLE 14.5: GOOD OFFICES, CONCILIATION OR MEDIATION

1. The Parties may at any time agree to good offices, conciliation or mediation. They may begin at any time and be terminated by either Party at any time. 2. Proceedings involving good offices, conciliation or mediation and the particular positions taken by the Parties in these proceedings, shall be confidential and without prejudice to the rights of either Party in any further proceedings under this Chapter or any other proceedings before a forum selected by the Parties. 3. If the Parties agree, procedures for good offices, conciliation or mediation may continue while the dispute proceeds for resolution before an arbitral panel established under Article 14.6.

ARTICLE 14.6: REQUEST FOR AN ARBITRAL PANEL

1. A Party may request in writing for the establishment of an arbitral panel, if the matter has not been resolved under Article 14.4 within 45 days after the date of receipt of the request for consultations. 2. A request for arbitration shall give the reasons for the complaint including the identification of the measure at issue and indication of the legal basis of the complaint. 3. Unless the Parties otherwise agree, an arbitral panel shall be established upon delivery of the request and perform its functions in accordance with the provisions of this Chapter.

ARTICLE 14.7: COMPOSITION OF ARBITRAL PANELS

1. The arbitral panel referred to in Article 14.6 shall normally consist of three members. Each Party shall appoint a member within 30 days of the receipt of the request

under Article 14.6. The Parties shall jointly appoint the third member, who shall serve as the chair of the arbitral panel, within 30 days after the appointment of the second member. If either Party fails to appoint its member within such period, the member appointed by the other Party shall act as the sole arbitrator. 2. If the Parties are unable to agree on the chair of the arbitral panel, they shall, within the next ten days, exchange their respective lists comprising four nominees each who shall not be nationals of either Party.

Page 879 in PDFThe chair shall then be appointed in the presence of both Parties by draw of lot from the lists within 40 days from the date of appointment of the second member. If a Party fails to submit its list of four nominees, the chair shall be appointed by draw of lot from the list already submitted by the other Party. 3. If a member of the arbitral panel appointed under this Article becomes unable to act, a successor shall be appointed in the same manner as prescribed for the appointment of the original member and the successor shall have all the powers and duties of the original member. In such a case, any time period applicable to the arbitral panel proceedings shall be suspended for a period beginning the date when the original member becomes unable to act and ending on the date when the new member is appointed. 4. If the sole arbitrator or the chair appointed in accordance with paragraph 1 or 2 is replaced, any hearings held previously shall be repeated. If any member of the arbitral panel is replaced, such hearings may be repeated at the discretion of the arbitral panel. 5. Any person appointed as a member of the arbitral panel shall have expertise or experience in law, international trade, other matters covered by this Agreement or the resolution of disputes arising under international trade agreements. A member shall be chosen strictly on the basis of impartiality, objectivity, reliability, sound judgment and independence and shall conduct himself or herself on the same basis throughout the course of the arbitration proceedings. If a Party believes that a member is in violation of the basis stated above, the Parties shall consult and if they agree, the member shall be replaced by a new member in accordance with this Article. Unless the Parties agree otherwise, the chair shall not have his or her usual place of residence in the territory of, nor be employed by, either Party.

ARTICLE 14.8: TERMINATION OF PROCEEDINGS

The Parties may agree to terminate the proceedings before an arbitral panel at any time by jointly notifying the chair to this effect. The arbitration proceedings may be terminated at any time, but before issuance of the initial report under Article 14.11, if the complaining Party withdraws its complaint.

ARTICLE 14.9: PROCEEDINGS OF ARBITRAL PANELS

1. Unless the Parties otherwise agree, the arbitral panel shall follow the model rules of procedure in the Annex 14-A, which shall ensure:
2. (a) confidentiality of the proceedings and all written submissions to, and communications with, the panel;
3. (b) that the arbitral panel meets in closed session;
4. (c) a right to at least one hearing before the arbitral panel;
5. (d) an opportunity for each Party to provide initial and rebuttal submissions;
6.

Page 880 in PDF(e) that a Party may make available to the public at any time its own written

– submissions, subject to subparagraph (g);

– (f) a reasonable opportunity for each Party to submit comments on the initial report presented pursuant to Article 14.11.3; and
– (g) the protection of confidential information. 2. The arbitral panel may, after consulting the Parties, adopt additional rules of procedure not inconsistent with this Chapter and the model rules of procedure in the Annex 14-A.

ARTICLE 14.10: INFORMATION AND TECHNICAL ADVICE

1. Upon the request of a Party, or on its own initiative, the arbitral panel may seek information or technical advice from any person or body that it deems appropriate, provided that the Parties so agree. Any information or technical advice so obtained shall be made available to the Parties.

2. With respect to factual issues concerning a scientific or other technical matter raised by a Party, the arbitral panel may request advisory reports in writing from an expert or experts. The arbitral panel may, at the request of a Party or on its own initiative, select, in consultation with the Parties, scientific or technical experts who shall assist the arbitral panel throughout its proceedings, but who shall not have the right to vote in respect of any decision to be made by the arbitral panel. 1. Unless the Parties otherwise agree, the arbitral panel shall base its report on the relevant provisions of this Agreement, on the submissions and arguments of the Parties, and on any information before it, pursuant to Article 14.10. 2. Unless the Parties otherwise agree, the arbitral panel shall, within 90 days after the last member is appointed, present to the Parties an initial report containing:
5. (a) findings of fact and/or law together with reasons;
6. (b) its determination as to the implementation, interpretation or application of this Agreement or whether the measure at issue is inconsistent with the provisions of this Agreement or causes nullification or impairment of any benefit accruing to a Party under this Agreement, or any other determination requested in the terms of reference; and
7. (c) its recommendations, if any, on the means to resolve the dispute. 3. The Parties may submit written comments on the initial report within 14 days of its presentation. 4. In case that such written comments by the Parties are received as provided for in paragraph 3, the arbitral panel, on its own initiative or at the request of a Party, may reconsider its report and make any further examination that it considers appropriate after taking into account written comments.

ARTICLE 14.12: FINAL REPORT

1. The arbitral panel shall present its final report to the Parties, within 30 days of presentation of the initial report, unless the Parties otherwise agree. 2. The final report of the arbitral panel shall be made public within 15 days of its delivery to the Parties.

ARTICLE 14.13: IMPLEMENTATION OF FINAL REPORT

1. The final report of an arbitral panel shall be binding on the Parties and shall not be subject to appeal.

Page 881 in PDF2. On receipt of the final report of an arbitral panel, the Parties shall agree on:
2. (a) the means to resolve the dispute as per the determinations or recommendations, if any, of the arbitral panel; and
3. (b) the reasonable period of time necessary to implement the report to resolve the dispute. If the Parties fail to agree on the reasonable period of time, either Party may request the original arbitral panel to determine the length of such period, in the light of the particular circumstances of the case. The arbitral panel shall present its determination within 15 days after submission of the request. 3. If, in its final report, the arbitral panel determines that a Party is not in conformity with its obligations under this Agreement or that a Party's measure has caused nullification or impairment, the means to resolve the dispute shall, wherever possible, be to eliminate the non-conformity or the nullification or impairment. ARTICLE 14.14: NON-IMPLEMENTATION: COMPENSATION AND SUSPENSION OF BENEFITS

1. If the Parties:
2. (a) are unable to agree on the means to resolve the dispute pursuant to Article 14.13. 2(a) within 30 days of issuance of the final report; or
3. (b) have agreed on the means to resolve the dispute pursuant to Article 14.13, but the responding Party fails to implement the aforesaid means within 30 days following the expiration of the reasonable period of time determined in accordance with Article 14.13.2(b);

the responding Party shall, if requested, enter into negotiations with the complaining Party with a view to reaching a mutually satisfactory agreement on any necessary compensatory adjustment. 2. If no mutually satisfactory agreement on compensation is reached within 20 days after the Parties have entered into negotiations on compensatory adjustment, the complaining Party may at any time thereafter serve written notice on the responding Party that it intends to suspend the application to that Party of benefits of equivalent effect. The notice shall specify the level of benefits that the complaining Party proposes to suspend. The complaining Party may begin suspension of benefits 30 days after the date when it served notice on the responding Party under this paragraph, or the date when the arbitral panel issues the report under paragraph 6, whichever is later. 3. Any suspension of benefits shall be restricted to benefits granted to the responding Party under this Agreement. 4.

In considering what benefits to suspend under paragraph 2:

(a) the complaining Party should first seek to suspend benefits in the same sector or sectors as that affected by the measure or other matter that the arbitral panel has found to be inconsistent with this Agreement or to have caused nullification or impairment; and/or

(b) the complaining Party may suspend benefits in other sectors, if it considers that it is not practicable or effective to suspend benefits in the same sector. 5. The suspension of benefits shall be temporary and shall only be applied until such time as the measure found to be inconsistent with this Agreement, or to have caused nullification or impairment, has been removed, or a mutually satisfactory solution is reached. 6. If the responding Party considers that:
3. (a) the level of benefits that the complaining Party has proposed to be suspended is manifestly excessive; or

(b) it has eliminated the non-conformity, nullification or impairment that the arbitral panel has found;

it may request the original arbitral panel to determine the matter. The original arbitral panel shall present its determination to the Parties within 30 days after it is reconvened. 7. Where there is disagreement as to the existence, or consistency with this Agreement, of measures taken to comply with the determinations or recommendations of the arbitral panel, such dispute shall be decided through recourse to the dispute settlement procedures under this Chapter, including, wherever possible resort to the original arbitral panel. The arbitral panel shall provide its report to the Parties within 60 days after the date of referral of the matter to it. 8. If the arbitral panel cannot be reconvened with its original members, the procedures for appointment of the arbitral panel set out in Article 14.7 shall be applied.

ARTICLE 14.15: OFFICIAL LANGUAGE

1. All proceedings and all documents submitted to the arbitral panel shall be in the English language.

Page 882 in PDF2. When an original document submitted to the arbitral panel by a Party is not in English, that Party shall translate it into English and submit it together with the original document.

ARTICLE 14.16: EXPENSES

1. Unless the Parties otherwise agree, the costs of the arbitral panel and other expenses associated with the conduct of its proceedings shall be borne in equal parts by both Parties. 2. Each Party shall bear its own expenses and legal costs in the arbitral proceedings.

Application

1. These Rules are established under Article 14.9 and shall apply to dispute settlement proceedings under this Chapter unless the Parties otherwise agree.

Definitions

Terms of Reference for Panels

Written Submissions and Other Documents

7. Each Party shall deliver no less than four copies of its written submission to the panel and a copy to the other Party. 8. A complaining Party shall deliver its initial written submission to the responding Party no later than 15 days after the date on which the last panelist is appointed. The responding Party shall deliver its written submission to the complaining Party no later than 30 days upon receipt of the initial written submission of the complaining Party. 9. In respect of a request, notice or other documents related to the panel proceedings that is not covered by paragraph 7 or 8, each Party shall deliver copies of the documents to the other Party by facsimile, email or other means of electronic transmission. 10. A Party may at any time correct minor errors of a clerical nature in any request, notice, written submission or other documents related to the panel proceedings by delivering a new document clearly indicating the changes. Operation of Panels

ANNEX 14-A MODEL RULES OF PROCEDURE

Hearings

15. The chair of the panel shall fix the date and time of the hearing in consultation with the Parties and the other members of the panel, and then notify the Parties in writing of the date, time and location of the hearing. 16. The venue for the proceedings of the panel shall be decided by mutual agreement between the Parties. If there is no agreement, the venue shall alternate between the territories of the Parties with the venue of the first sitting to be in the territory of the complaining Party. 17.

Page 885 in PDFThe hearing shall be conducted by the panel in a manner ensuring that the complaining Party and the responding Party are afforded equal time for arguments, replies and counter-replies.

Decisions of the Panel

18. The panel shall take its decisions by consensus, provided that where a panel is unable to reach consensus it may take its decisions by majority vote.

Availability of Information

19. A Party may designate specific information included in its written submissions, or that it has presented in the panel hearing, for confidential treatment, to the extent it considers strictly necessary to protect personal privacy or legitimate commercial interests of particular enterprises, public or private, or to address essential confidentiality concerns. 20. A Party shall treat as confidential any information submitted by the other Party to the panel that the latter Party has designated as confidential pursuant to paragraph 19. 21. Each Party shall take such reasonable steps as are necessary to ensure that its experts, interpreters, translators, court reporters (designated note takers) and other individuals involved in the panel proceedings maintain the confidentiality of the panel proceedings.

Remuneration and Payment of Expenses

22. The panel shall keep a record and render a final account of all general expenses

incurred in connection with the proceedings, including those paid to their assistants, court reporters (designated note takers) or other individuals that it retains in a panel proceeding in consultation with the Parties.

CHAPTER FIFTEEN ADMINISTRATIVE AND FINAL PROVISIONS

ARTICLE 15.1: FULFILLMENT OF OBLIGATIONS AND COMMITMENTS

Page 886 in PDFEach Party shall ensure, in its territory, the observance and fulfillment of its obligations and commitments under this Agreement.

ARTICLE 15.2: JOINT COMMITTEE AND REVIEW

1. In addition to the provisions for consultations elsewhere in this Agreement, the Parties hereby establish a Joint Committee comprising the Minister for Trade of Korea and the Minister of Commerce and Industry of India or their designated officials. 2. Unless the Parties agree otherwise, the Joint Committee shall meet within a year of the date of entry into force of this Agreement, and thereafter biennially or otherwise as considered mutually appropriate to monitor or review the implementation of this Agreement. 3. Pursuant to paragraphs 1and 2, the Joint Committee may:
4. (a) review the implementation and application of the provisions of this Agreement including the work of any committees and working groups established under this Agreement;
5. (b) establish and delegate responsibilities to any ad hoc or standing committees, working groups or any such groups to:
6. (i) assign them with tasks on specific matters;
7. (ii) study and recommend to the Ministers of the Parties any appropriate measures to resolve any issues arising from the implementation or application of any part of this Agreement; or
8. (iii) consider, upon either Party's request, fresh concessions or issues not already dealt with by this Agreement;
9. (c) modify the rules of origin as agreed under this Agreement and such modification shall come into force in accordance with Article 15.5; and
10. (d) consider any other matter that may affect the operation of this Agreement.

ARTICLE 15.3: CONTACT POINTS

1. Each Party shall designate a contact point to facilitate communications between the Parties on any matter covered by this Agreement. 2. For the purposes of this Article, the contact points of the Parties are:
3. (a) for Korea, the Free Trade Agreement Policy Bureau of the Ministry of Foreign Affairs and Trade, or its successor; and
4. (b) for India, the North-East Asia Division of the Department of Commerce, Ministry of Commerce and Industry, or its successor. 3. For the purposes of this Agreement, all communications or notifications to or by a Party shall be made through its contact point.

ARTICLE 15.4: ANNEXES AND APPENDICES

The Annexes and Appendices to this Agreement shall constitute an integral part of this Agreement.

ARTICLE 15.5: AMENDMENTS

Page 887 in PDF1. The Parties may agree on any modification of or addition to this Agreement. 2. When so agreed, such a modification or addition under paragraph 1 shall enter into force and constitute an integral part of this Agreement after the Parties have exchanged written notifications certifying that they have completed necessary internal legal procedures and on such date or dates as may be agreed between the Parties.

ARTICLE 15.6: AMENDMENT OF THE WTO AGREEMENT

If any provision of the WTO Agreement that the Parties have incorporated into this Agreement is amended, the Parties shall enter into mutual consultation within six months to consider amending the relevant provision of this Agreement, as appropriate, in accordance with Article 15.5.

ARTICLE 15.7: ENTRY INTO FORCE

This Agreement shall enter into force 60 days after an exchange of written notifications, certifying the completion of the necessary legal procedures of each Party or on such other date as the Parties may agree.

ARTICLE 15.8: TERMINATION

Either Party may terminate this Agreement by written notification to the other Party, and such termination shall take effect six months after the date of the notification unless provided for otherwise elsewhere in this Agreement. IN WITNESS WHEREOF, the undersigned, being duly authorised by their respective Governments, have signed this Agreement. DONE at Seoul, on the 7 th August 2009, in two originals, in the English, Korean and Hindi languages. All texts being equally authentic, in case of doubt or difference the English text shall prevail. FOR THE GOVERNMENT OF THE REPUBLIC OF KOREA

FOR THE GOVERNMENT OF THE REPUBLIC OF INDIA