Trade Agreement

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

Trade Agreement · Language: EN

PREAMBLE

str. 2The 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;

str. 2RECALLING 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

str. 2The objectives of this Agreement, as elaborated more specifically through its principles and rules are to:

str. 3- (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

str. 31. 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

str. 4For the purposes of this Agreement, unless otherwise specified:

central level of government means:

str. 4

- (a) for Korea, the central level of government; and
- (b) for India, the government of the Union of India;

Customs Valuation Agreement means the Agreement on Implementation of Article VII of the General Agreement on Tariffs and Trade 1994 , contained in Annex 1A to the WTO Agreement;

days means calendar days, including weekends and holidays; enterprise means any entity constituted or organised under applicable law, whether or not for profit, and whether privately or governmentally owned or controlled, including any corporation, trust, partnership, sole proprietorship, joint venture, association, or similar organisation;

existing means in effect on the date of entry into force of this Agreement;

GATS means the General Agreement on Trade in Services , contained in Annex 1B to the WTO Agreement;

GATT 1994 means the General Agreement on Tariffs and Trade 1994 , contained in Annex 1A to the WTO Agreement;

goods/products of a Party means all domestic products including manufactures and commodities in their raw, semi processed and processed forms as these are understood in GATT 1994 or such goods as the Parties may agree, and includes originating goods;

government procurement means the process by which a government obtains the use of or acquires goods or services, or any combination thereof, for governmental purposes and not with a view to commercial sale or resale or use in the production or supply of goods or services for commercial sale or resale;

Harmonised System (HS) means the nomenclature of the Harmonised Commodity Description and Coding System defined in the International Convention on the Harmonised Commodity Description and Coding System including all legal notes thereto, as adopted and implemented by the Parties in their respective tariff laws;

measure means any measure by a Party, whether in the form of a law, regulation, rule, procedure, decision, administrative action, or any other form;

measures by Parties means measures taken by:

- (a) central, regional, or local governments and authorities; and
- (b) non-governmental bodies in the exercise of powers delegated by central, regional or local governments or authorities;

national means:

- (a) for Korea, a Korean as defined in Article 2 of the Constitution of Korea and its laws; and
- (b) for India, natural persons deriving their status as Indian citizens from the law in force in India;

originating goods means goods qualifying under Chapter Three (Rules of Origin);

person means a natural person or an enterprise/juridical person;

person of a Party means a national or an enterprise/juridical person of a Party;

preferential tariff treatment means the duty rate applicable under this Agreement to an originating good;

regional level of government means, for India, the state and the Union Territories of India; for Korea, 'regional level of government' is not applicable;

Safeguards Agreement means the Agreement on Safeguards , contained in Annex 1A to the WTO Agreement;

str. 5SPS 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:

str. 5

- (a) for Korea, the land, maritime, and air space over which Korea exercises sovereignty, and those maritime areas, including the seabed and subsoil adjacent to and beyond the outer limit of the territorial seas over which it may exercise sovereign rights or jurisdiction in accordance with international law and its law; and
- (b) for India, the territory of India including its territorial seas and the air space above it and other maritime zones including the Exclusive Economic Zone and the continental shelf over which India has sovereignty, sovereign rights or exclusive jurisdiction in accordance with its laws in force, the 1982 United Nations Convention on the Law of the Sea and International Law;

TRIPS Agreement means the Agreement on Trade-Related Aspects of Intellectual Property Rights , contained in Annex 1C to the WTO Agreement;

WTO means the World Trade Organization; and

WTO Agreement means the Marrakesh Agreement Establishing the World Trade Organization , done on 15 April 1994. 2. In this Agreement, all words in the singular shall include the plural and all words in the plural shall include the singular, unless otherwise indicated in the context.

CHAPTER TWO TRADE IN GOODS

ARTICLE 2.1: DEFINITIONS

str. 5For the purposes of this Chapter:

str. 6

Anti-Dumping Agreement means the Agreement on Implementation of Article VI of GATT 1994 ;

A.T.A. Carnet Convention means the Customs Convention on the A.T.A. Carnet for the Temporary Admission of Goods, done on 6 December 1961 ;

A.T.A. carnet has the same meaning as defined in the A.T.A. Carnet Convention;

customs duties 1 includes any duty or charge of any kind imposed in connection with the importation of a good, but does not include any:

- (a) charge equivalent to an internal tax imposed consistently with Article III:2 of GATT 1994;
- (b) duty applied consistently with Articles 2.13 through 2.27;
- (c) fee or other charge that is limited in amount to the approximate cost of services rendered, and does not represent a direct or indirect protection for domestic goods or a taxation of imports for fiscal purposes;
- (d) premium offered or collected on an imported good arising out of any tendering system in respect of the administration of quantitative import restrictions or tariff rate quotas; or
- (e) duty imposed pursuant to Article 5 of the Agreement on Agriculture , contained in Annex 1A to the WTO Agreement; and

MFN means 'most favoured nation' treatment in accordance with Article I of GATT 1994.

ARTICLE 2.2: SCOPE AND COVERAGE

str. 6This Chapter applies to trade in goods between the Parties.

Section A: National Treatment and Market Access for Goods

ARTICLE 2.3: NATIONAL TREATMENT

str. 6Each 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

str. 61 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

str. 6Goods 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

str. 71. 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

str. 7Each 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

str. 7Article 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

str. 71. 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

str. 7Nothing 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

str. 7For 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

str. 81. 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

str. 81. 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.

str. 92. (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

str. 9The 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

str. 101. 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

str. 10Each 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

str. 10If 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

str. 10When 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

str. 101. 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

str. 11

For the purposes of Section B-2:

domestic industry means the producers as a whole of the like or directly competitive goods operating in the territory of a Party, or those whose collective output of the like or directly competitive goods constitutes a major proportion of the total domestic production of those goods;

serious injury means a significant overall impairment in the position of a domestic industry;

threat of serious injury means serious injury that, on the basis of facts and not merely on allegation, conjecture or remote possibility, is clearly imminent; and transition period means a period for a good from the date of entry into force of this Agreement until ten years from the date of completion of tariff elimination or completion of tariff reduction, as the case may be for each good.

ARTICLE 2.22: BILATERAL SAFEGUARD MEASURES

str. 11During 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:

str. 12- (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

str. 13In 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).

str. 141. 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.

str. 14ARTICLE 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

str. 14Each 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

str. 141. Each Party reaffirms its rights and obligations under the TBT Agreement and the SPS Agreement. 2.

str. 15For 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.

str. 15These 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.

str. 16Reasonable 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

str. 16

1. Except as otherwise provided in a Party's Schedule to this Annex, the following staging categories apply to the reduction or elimination of customs duties by each Party pursuant to Article 2.4.1:

str. 17

- (a) duties on originating goods provided for in the items in staging category E-0 in a Party's Schedule shall be eliminated entirely and such goods shall be duty-free on the date this Agreement enters into force;
- (b) duties on originating goods provided for in the items in staging category E-5 in a Party's Schedule shall be removed in five equal annual stages beginning on the date this Agreement enters into force, and such goods shall be dutyfree, effective January 1 of year four;
- (c) duties on originating goods provided for in the items in staging category E-8 in a Party's Schedule shall be removed in eight equal annual stages beginning on the date this Agreement enters into force, and such goods shall be duty-free, effective January 1 of year seven;
- (d) duties on originating goods provided for in the items in staging category RED in a Party's Schedule shall be reduced to one to five percent from the base rate in eight equal annual stages beginning on the date this Agreement enters into force, and such goods shall remain at one to five percent, effective January 1 of year seven;
- (e) duties on originating goods provided for in the items in staging category SEN in a Party's Schedule shall be reduced:
- -for Korea, by fifty percent of the base rate in eight equal annual stages beginning on the date this Agreement enters into force, and such goods shall remain at fifty percent of the base rate, effective January 1 of year seven;
- -for India, by fifty percent of the base rate in ten equal annual stages beginning on the date this Agreement enters into force, and such goods shall remain at fifty percent of the base rate, effective January 1 of year nine; and
- (f) duties on originating goods provided for in the items in staging category EXC in a Party's Schedule are exempt from the obligation of tariff reduction or elimination. 2.

str. 18

Tariff reduction or elimination pursuant to paragraph 1 shall be carried out in accordance with the following timetable:

| Category | Entry into force | Jan.1 Year 1 | Jan.1 Year 2 | Jan.1 Year 3 | Jan.1 Year 4 | Jan.1 Year 5 | Jan.1 Year 6 | Jan.1 Year 7 |

| E-0 100%| E-0 100%| E-0 100%| | | | | | |
| E-5 | 20% | 40% | 60% | 80% | 100% | | | |
| E-8 | 12.5% | 25% | 37.5% | 50% | 62.5% | 75% | 87.5% | 100% |
| RED 5 | 12.5% of [Base Rate (in %s) minus 1~5%] | 25% of [Base Rate (in %s) minus 1~5%] | 37.5% of [Base Rate (in %s) minus 1~5%] | 50% of [Base Rate (in %s) minus 1~5%] | 62.5% of [Base Rate (in %s) minus 1~5%] | 75% of [Base Rate (in %s) minus 1~5%] | 87.5% of [Base Rate (in %s) minus 1~5%] | 100% of [Base Rate (in %s) minus 1~5%] |
| SEN | 6.3% | 12.5% | 18.8% | 25% | 31.3% | 37.5% | 43.8% | 50% |

Percentages of annual tariff reduction for India

| Category | Entry into force | Jan.1 Year 1 | Jan. 1 Year 2 | Jan.1 Year 3 | Jan.1 Year 4 | Jan.1 Year 5 | Jan.1 Year 6 | Jan.1 Year 7 | Jan.1 Year 8 | Jan.1 Year 9 |

| E-0 | 100% | | | | | | | | ` | |
| E-5 | 20% | 40% | 60% | 80% | 100% | | | | | |
| E-8 | 12.5% | 25% | 37.5% | 50% | 62.5% | 75% | 87.5% | 100% | | |
| RED 5 | 12.5% of [Base Rate (in %s) minus 1~5%] | 25% of [Base Rate (in %s) minus 1~5%] | 37.5% of [Base Rate (in %s) minus 1~5%] | 50% of [Base Rate (in %s) minus 1~5%] | 62.5% of [Base Rate (in %s) minus 1~5%] | 75% of [Base Rate (in %s) minus 1~5%] | 87.5% of [Base Rate (in %s) minus 1~5%] | 100% of [Base Rate (in %s) minus 1~5%] | | |
| SEN | 5% | 10% | 15% | 20% | 25% | 30% | 35% | 40% | 45% | 50% |

3. The base rate of customs duty for determining the interim rate of customs duty for an item shall be the MFN customs duty rate applied on 1 April 2006. 4. For the purposes of this Annex and a Party's Schedule, year one means the subsequent year after this Agreement enters into force as provided in Article 15.7 (Entry into Force). 5. For the purposes of this Annex and a Party's Schedule, beginning in year one, each annual stage of tariff reduction shall take effect on January 1 of the relevant year. 5 For greater certainty, 1~5% referred to in category RED shall be decided at the discretion of each Party by the date this Agreement enters into force.

KOREA'S SCHEDULE OF TARIFF CONCESSIONS

str. 19
HS code (2002)DescriptionBase RateStaging Category
010110Pure-bred breeding animals
0101101000Horses8E-8
0101109000Other8E-8
010190Other
0101901010Horses for racing8E-8
0101901090Other8E-8
0101909000Other8E-8
0102101. Pure-bred breeding animals
0102101000Milch cows89.1E-8
0102102000Beef cattle89.1E-8
0102109000Other89.1E-8
0102902. Other
0102901000Milch cows40EXC
0102902000Beef cattle40EXC
0102909000Other0E-0
0103101. Pure-bred breeding animals
01031000001. Pure-bred breeding animals18E-8
010391Weighing less than 50kg
0103910000Weighing less than 50kg18EXC
010392Weighing 50kg or more
0103920000Weighing 50kg or moreEXC
010410Sheep18
0104100000Sheep8E-8
010420Goats
0104201000Milch goats8E-8
0104209000Other8E-8
010511A. Fowls of the species Gallus domesticus
0105111000Pure-bred breeding animals9E-8
0105119000Other9EXC
010512B. Turkeys
0105120000B. Turkeys9E-8
010519C. Other
0105191000Ducks18EXC
0105199000Other9SEN
010592A. Fowls of the species Gallus domesticus,weighing not more than 2,000g
0105921000(1) Pure-bred breeding animals9E-8
0105929000(2)Other9EXC
010593B. Fowls of the species Gallus domesticus, weighing more than 2,000g
str. 19
HS code (2002)DescriptionBase RateStaging Category
0105931000(1) Pure-bred breeding animals9E-8
0105939000(2) Other
010599C. Other
0105991000Ducks18SEN
0105992000Turkeys9 9EXC E-8
0105999000Other9E-8
010611Primates
0106110000Primates8E-8
010612Whales, dolphins and porpoises(mammals of the order Cetacea); manatees and dugongs(mammals of the order
0106120000Sirenia) Whales, dolphins and porpoises(mammals of the order Cetacea); manatees and dugongs(mammals of the order8E-8
010619Sirenia) Other
0106191000Dogs8SEN
0106192000Rabbits and hares8E-8
0106193000Deer8E-8
0106194000Bears8E-8
0106199000Other8E-8
HS code (2002)DescriptionBase RateStaging Category
010620Reptiles(including snakes and turtles)
0106201000Snakes8E-8
0106202000Fresh-water tortoises8E-8
0106203000Turtles8E-8
0106209000Other8E-8
010631Birds of prey
0106310000Birds of prey8E-8
010632Psittaciformes (including parrots, parakeets, macaws and cockatoos)
0106320000Psittaciformes (including parrots, parakeets, macaws and cockatoos)8E-8
010639Other
0106390000
010690Other
0106901000Amphibia8E-8
0106902010Honey bees8E-8
0106902090Other8E-8
0106903010Lug worms8E-0
0106903020Yarn earth worms8E-0
0106903090Other8E-8
str. 19
HS code (2002)DescriptionBase RateStaging Category
0106909000Other8E-8
020110Carcasses and half-carcasses
0201100000Carcasses and half-carcasses40EXC
020120 0201200000Other cuts with bone in Other cuts with bone in
020130 0201300000Boneless40EXC
020210Boneless Carcasses and half-carcasses40EXC
0202100000Carcasses and half-carcasses40EXC
020220Other cuts with bone in
0202200000Other cuts with bone in40EXC
020230Boneless
020311Carcasses and half-carcasses
0202300000Boneless40EXC
020312Hams,shoulders and cuts thereof,with bone in
0203110000Carcasses and half-carcasses22.5EXC
str. 20
0203120000 020319Hams,shoulders and cuts thereof,with bone in Other
0203191000
0203199000Other22.5EXC
0203210000Carcasses and half-carcasses25EXC
020322Hams,shoulders and cuts thereof,with bone in
0203220000Hams,shoulders and cuts thereof,with bone in25EXC
020329Other
0203291000BellyEXC
0203299000Other
020410 0204100000Carcasses and half-carcasses of lamb,fresh or chilled Carcasses and half-carcasses of lamb,fresh or chilled22.5SEN
020421 0204210000Carcasses and half-carcasses22.5SEN
020422Carcasses and half-carcasses
0204220000in22.5
020423 0204230000Boneless Boneless22.5SEN
020430 0204300000Carcasses and half-carcasses of lamb,frozen Carcasses and half-carcasses of lamb,frozen
020441 0204410000Carcasses and half-carcesses
020442Other cuts with bone in in
0204430000Other cuts with bone BonelessEXC
0204420000 02044322.5EXC
HS code (2002)DescriptionBase RateStaging Category
020450Meat of goats
0204501000Fresh or chilled22.5EXC
0204502000Frozen22.5EXC
020500Meat of horses,asses,mules or hinnies,fresh,chilled or frozen.
0205001000Fresh or chilled27SEN
0205002000Frozen27SEN
020610Of bovine animals,fresh or chilled
0206100000
020621Tongues
0206210000Tongues18EXC
020622Livers
0206220000Livers18EXC
020629Other
0206291000Tails18EXC
str. 20
0203120000 020319Hams,shoulders and cuts thereof,with bone in Other
0206292000Feet18EXC
0206299000Other18EXC
020630Of swine,fresh or chilled
0206300000Of swine,fresh or chilled18EXC
020641Livers
0206410000Livers18EXC
020649Other
0206491000Feet18EXC
0206499000Other18EXC
020680Other,fresh or chilled
0206800000Other,fresh or chilled18EXC
020690Other,frozen
0206900000 020711 0207111000Other,frozen Not cut in pieces,fresh or chilled Weighing not more than 550g18 18EXC EXC
0207119000Other18EXC
020712cut in pieces,
0207121000Weighing not more than 550g20
0207129000Other
020713Cuts and offal,freshEXC
0207131010Leg18EXC
0207131020Breast18EXC
0207131030Wing18EXC
0207131090Other18EXC
0207132010Liver22.5EXC
0207132090Other27EXC
020714Cuts and offal,frozen
0207141010Leg20EXC
0207141020Breast20EXC
0207141030Wing20EXC
0207141090Other20EXC
0207142010Liver22.5EXC
0207142090 020724Not cut in pieces,fresh or chilled
0207240000Not cut in pieces,fresh or chilled18E-8
020725Not cut in pieces,frozen
0207250000Not cut in pieces,frozen18SEN
020726Cuts and offal,fresh or chilled
0207261000Cuts18E-8
0207262010Liver22.5E-8
str. 20
0203120000 020319Hams,shoulders and cuts thereof,with bone in Other
0207262090Other27E-8
020727Cuts and offal,frozen
0207271000Cuts18SEN
0207272010Liver22.5E-8
020727209027SEN
020732 0207320000Not cut in pieces,fresh or chilled
020733Not cut in pieces,fresh or chilled18EXC
HS code (2002)DescriptionBase RateStaging Category
str. 27
fish20SEN
0307991150Ark shells20SEN
0307991160Top shells(frozen)20EXC
0307991190Other20EXC
0307991910Sea-cucumbers20E-8
0307991920Sea-squirts20E-8
0307991990Other20SEN
0307992110Hen20E-8
0307992120clams Adductors of fish20E-5
0307992130shell Baby clams20E-8
0307992190Other20EXC
0307992920Sea-cucumbersE-8
030799293020
0307992990Sea-squirts Other20E-5
0307993110Hen clams20 20E-5 E-8
0307993120Baby clams20SEN
0307993130Top shells (salted or brine)20E-8
0307993190Other20EXC
0307993910Sea-urchins20E-8
0307993920Sea-cucumbers20E-8
0307993930Jelly fish20
0307993990Other20E-5
040110 0401100000Of a fat content,by weight,not exceeding 1% Of a fat content,by weight,not exceeding 1%36EXC
040120Of a fat content,by weight,exceeding 1% but not exceeding 6%
0401200000 040130Of a fat content,by weight,exceeding 1% but not exceeding 6% Of a fat content,by weight,exceeding 6%36 36EXC
0401301000 0401309000Frozen cream Other36EXC EXC
0402101. In powder, granules or other solid forms, of a fat
0402101010content,by weight,not exceeding 1.5% Skim milk powder176EXC
0402101090Other176EXC
040221Not containing added sugar or other sweetening176EXC
0402211000
0402219000Whole milk powder
0402109000
040229 0402290000Other176EXC
str. 27
fish20SEN
0307991150Ark shells20SEN
040291 0402911000Other Other176EXC
0402919000Other89EXC
040299Other
0402991000
0402999000Other89EXC
040310 0403101000Yogurt Fluid36EXC
0403102000Frozen36EXC
0403109000OtherEXC
040390Other
0403901000Butter milk89EXC
0403902000Curdled milk and cream36EXC
HS code (2002)DescriptionBase RateStaging Category
0403903000Kephir36EXC
0403909000Other fermented or acidified milk and cream36EXC
0404101. Whey and modified whey, whether or not concentrated or containing added sugar or other sweetening matter
0404101010Whey powder49.5EXC
0404101090Other49.5EXC
0404102110(a) Lactose removed49.5EXC
0404102120(b) Demineralized49.5EXC
0404102130(c) Whey protein concentrates49.5EXC
0404102190(d)EXC
0404102900(2)Other49.5EXC
0404902. Other
04049000002. Other36EXC
0405101. Butter
04051000001. Butter89EXC
0405202. Dairy spreads
04052000002. Dairy spreads8SEN
0405903. Other
04059000003. Other89EXC
040610Fresh(unripened or uncured)cheese,including whey
0406101000cheese,and curd Fresh cheese36EXC
0406200000 040630Grated or powdered cheese,of all kinds Processed cheese,not grated or powderedEXC
040610200036EXC
040620Grated or powdered cheese,of all kinds36
str. 27
fish20SEN
0307991150Ark shells20SEN
0406300000 0406400000Processed cheese,not grated or powdered36 36EXC EXC
040640Blue-veined cheese Blue-veined cheese
0406900000cheese
040690Other
040700Birds'eggs,in
0407001010shell,fresh,preserved or cooked. Pure-bred breeding eggs27EXC
0407001090Other27EXC
0407009000Other27EXC
str. 28
040811Dried
0408110000Dried27EXC
040819OtherEXC
0408190000Other27
040891 040899DriedEXC
0408910000Dried27
0408991000Of fowls of the species gallus domesticus41.6EXC
0408999000Other27EXC
040900Natural honey.243% or 1,864/ ㎏EXC
0409000000Natural honey. included.E-8
041000Edible products of animal origin,not elsewhere specified or
0410001000Turtles' eggs8
0410002000Salanganes' nests8E-8
0410003000Royal jelly8EXC
0410009000Other8E-8
050100Human hair,unworked,whether or not washed or scoured;waste of human hair.
0501000000Human hair,unworked,whether or not washed or scoured;waste of human hair.3E-5
050210Pigs',hogs' or boars' bristles and hair and waste thereof
0502100000Pigs',hogs' or boars' bristles and hair and waste thereof3E-5
0502901000Badger hair3E-5
050290Goat hair3E-5
05029020003
0502909000OtherE-5
HS code (2002)DescriptionBase RateStaging Category
050300Horsehair and horsehair waste,whether or not put up as a layer with or without supporting material.
0503001010Dressed3E-0
0503001090Other3E-0
05030020002. Horsehair waste3
050400fish),whole and pieces thereof,fresh,chilled,frozen,salted,in brine,dried of smoked.
0504001010Of bovine27EXC
0504001090Other27EXC
0504002000Bladders27EXC
0504003000Stomachs27EXC
0505101. Feathers of a kind used for stuffing; down
str. 28
040811Dried
05051000001. Feathers of a kind used for stuffing; down3E-5
050590 05059010002. Other A. Powder of feathers.5E-8
0505909000B. Other5E-8
050610Ossein and bones treated with acid
0506100000Ossein and bones treated with acid3E-8
050690Other
0506901010(1) Of tigers3E-5
0506901020(2) Of bovine animals9SEN
0506901090(3) Other3E-5
0506902000B. Powder of bones.25.6EXC
0506909000C. Other3E-5
0507101. Ivory; ivory powder and waste
0507101000Ivory of elephant8E-8
0507102000Rhinocercs horns8E-8
0507109000Other8E-8
0507902. Other
0507901110In whole20EXC
0507901190Other20EXC
0507901200Antlers20EXC
0507902010Tortoise shells and plates8E-8
0507902020Whalebone and whale8E-0
0507902030Pangolin shells and scales8E-8
0507902040Hooves and claws(including nails)8E-8
05079020908E-8
050800Other 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
0508001000Coral8E-0
0508002010Mother of pearl shells8E-0
0508002020Abalone shells8E-0
0508002030Oyster shells8E-0
0508002040Snail shells8E-0
0508002050Trocus shells8E-0
str. 33
2. Dried21EXC
080711Watermelons
0807110000Watermelons45EXC
080719Other
080719000045EXC
0807202. Papaws (papayas)
080810Apples
08072000002. Papaws (papayas)30
0808100000Apples45EXC
080820Pears and quinces
0808201000 0808202000 Quinces45 45EXC EXC
0809101. Apricots
08091000001. Apricots45EXC
0809202. Cherries
08092000002. Cherries24EXC
0809303. Peaches,including nectarines
08093000003. Peaches,including nectarines45EXC
0809404. Plums and sloes
0809401000A. Plums45EXC
0809402000B. Sloes45EXC
081010 0810100000Strawberries Strawberries45EXC
081020Raspberries,blackberries,mulberries and loganberries
0810200000Raspberries,blackberries,mulberries and loganberries45EXC
081030Black,white or red currants and gooseberries
0810300000Black,white or red currants and gooseberries45EXC
081040Cranberries,bilberries and other fruits of the genus
0810400000Vaccinium45EXC
0810500000Kiwifruit45EXC
081050Kiwifruit
0810600000Durians45EXC
081090Other
0810901000Persimmons
0810902000Sweet persimmons45EXC
0810903000Jujubes611.5% or 5,800/ ㎏EXC
0810905000Mumes50EXC
0810909000Other45EXC
081110Strawberries
0811100000Strawberries30EXC
str. 33
2. Dried21EXC
080711Watermelons
081120Raspberries,blackberries,mulberries,loganberries black,white or red currants and gooseberries
0811200000Raspberries,blackberries,mulberries,loganberries black,white or red currants and gooseberries30EXC
081190Other
0811901000Chestnuts30EXC
0811902000Jujubes30EXC
0811903000Pine-nuts30EXC
0811909000Other30
081210Cherries
0812100000Cherries30EXC
081290Other
0812901000Strawberries30EXC
0812909000Other30EXC
0813101. Apricots
08131000001. Apricots45EXC
0813202. Prunes
HS code (2002)DescriptionBase RateStaging Category
08132000002. Prunes18SEN
0813303. Apples
08133000003. Apples45EXC
0813404. Other fruit
0813401000Persimmons50EXC
0813402000Jujubes611.5% or 5,800/ ㎏EXC
0813409000Other45EXC
0813505. Mixtures of nuts or dried fruits of this ch
08135000005. Mixtures of nuts or dried fruits of this Chapter45EXC
081400Peel of citrus fruit or melons(including watermelons),fresh,frozen,dried or provisionally preserved in brine,in sulphur water or in other preservative solutions.
0814001000Peel of citrus fruit30EXC
0814002000Peel of melons (including watermelons)30
090111A. Not decaffeinated
0901110000A. Not decaffeinated2E-8
090112 0901120000B. Decaffeinated B. Decaffeinated
090121
0901210000Not decaffeinated8SEN
str. 33
2. Dried21EXC
080711Watermelons
090122 0901220000Decaffeinated Decaffeinated
str. 34
8SEN
0901903. Other
0901901000A. Coffee husks and skins3E-8
09019020008SEN
090210B. Coffee substitutes containing coffee Green tea (not fermented) in immediate packings of a
0902100000Green tea (not fermented) in immediate packings of a content not exceeding 3kg513.6EXC
090220Other green tea (not fermented)
0902200000Other green tea (not fermented)513.6
090230EXC
0902300000Black tea(fermented) and partly fermented tea,in immediate40EXC
0902400000Other black tea(fermented) and other partly fermented tea Other black tea(fermented) and other partly fermented tea40EXC
0903000000Mat`.25SEN
090240
090412Crushed or ground
090411 0904110000Neither crushed nor ground Neither crushed nor ground
090420Pimenta,dried or crushed or ground270% or 6,210/ ㎏EXC
0904202000EXC
0904201000Neither crushed not ground
090500Crushed or ground270% or 6,210/ ㎏
0905000000Vanilla.8
090610Vanilla.
0906101000SEN
0906102000Cinnamon tree flowers8E-8
090620Crushed or ground Cinnamon
0906201000Cloves(whole fruit,cloves and8E-8
0906202000Cinnamon tree flowers8E-8
090700stems).
0907000000
090810Nutmeg
0908100000Nutmeg Mace8SEN
090820 0908200000Mace8E-8
0908300000 090910Seeds of anise or
090830Cardamoms
HS code (2002)DescriptionBase RateStaging Category
0909100000Seeds of anise or badian8E-8
090920Seeds of coriander
str. 34
8SEN
0901903. Other
0909200000Seeds of coriander8SEN
090930Seeds of cumin
0909300000Seeds of cumin8SEN
090940Seeds of caraway
0909400000Seeds of8E-8
090950Seeds of fennel;juniper berries
0909500000Seeds of fennel;juniper berries8SEN
0910101. Ginger
09101000001. Ginger377.3% or 931/ ㎏EXC
0910202.Saffron
09102000002.Saffron8E-8
0910303. Turmeric(curcuma)
09104000004. Thyme; bay leaves8SEN
091040
0910504. Thyme; bay leaves
09105000005. Curry8
091099Mixtures referred to in Note 1 (b) to this ch Mixtures referred to in Note 1 (b) to this chapter8SEN
091091 0910910000Other8
0910990000OtherEXC
100110Durum wheat 1. DurumEXC
1001902. Other
10011000001. wheat3
1001909010Seed1.8E-5
10019090201.8E-0
1001909030For milling1.8E-5
1001909090Other1.8E-5
str. 35
100200Rye.
1002001000For seed108.7RED
1002009000Other3E-5
100300Barley.
10030010001. Malting barley513EXC
1003009010Unhulled barley324% or 326/ ㎏EXC
1003009020Naked barley299.7% or 361/ ㎏EXC
1003009090Other299.7EXC
100400Oats.
1004001000For seed554.8SEN
1004009000Other3E-5
1005101. Seed
10051000001. Seed328SEN
1005902. Other
1005901000For feeding328SEN
1005902000Popcorn630EXC
1005909000Rice in the husk (paddy or rough)
100610 1006100000Rice in the husk (paddy or rough)-EXC
100620Husked(brown)rice
1006201000Nonglutinous-EXC
1006202000Glutinous-EXC
100630Semi-milled or wholly milled rice,whether or not polished or glazed
1006301000Nonglutinous
1006302000Glutinous-EXC
100640Broken
1006400000Broken rice-EXC
100700rice Grain sorghum.-EXC
1007001000For seed779.4SEN
1007009000Other3
100810BuckwheatE-8
HS code (2002)DescriptionBase RateStaging Category
1008100000Buckwheat256.1EXC
100820Millet
1008201010For seed18EXC
1008201090Other3E-8
1008209000Other3E-8
100830Canary seed
1008300000Canary seed3E-5
100890Other cereals
1008900000Other cereals800.3EXC
str. 35
100200Rye.
110100Wheat or meslin flour.
1101001000Of wheat4.2EXC
1101002000Of meslin5EXC
110210
1102100000Rye flourE-5
110220Maize (corn) flour
1102200000Maize (corn) flour5E-5
110230Rice flour
1102300000Rice flour-EXC
110290Other
1102901000Barley flour260EXC
1102909000Other800.3EXC
110311Of wheat
1103110000Of wheat288.2EXC
110313Of maize(corn)
1103130000Of maize(corn)162.9EXC
110319Of other cereals
1103191000Of barley260EXC
1103192000Of oats554.8EXC
1103193000Of rice-EXC
1103199000Other800.3EXC
110320Pellets
1103201000Of wheat288.2EXC
1103202000Of rice-EXC
1103203000Of barley260EXC
1103209000Other800.3EXC
110412Of oats
1104120000Of oats554.8EXC
110419Of other cereals
1104191000Of rice-EXC
1104192000Of barley233EXC
1104199000Other800.3EXC
110422 1104220000Of oats Of oats554.8EXC
110423Of maize(corn)
1104230000Of maize(corn)167EXC
110429Of other cereals
1104291000Of coicis semen800.3EXC
1104292000Of barley126EXC
1104299000Of other800.3EXC
str. 35
100200Rye.
110430Germ of cereals,whole,rolled,flaked or ground
1104301000Of rice5EXC
1104309000Other5E-8
110510Flour, meal and powder
1105100000Flour, meal and powder304EXC
110520Flakes,granules and pellets
1105200000
110610Of the dried leguminous vegetables of heading
110610000007.13 Of the dried leguminous vegetables of heading 07.138E-8
110620 1106201000Of sago or of roots or tubers of heading 07.14 Of arrow roots8SEN
1106209000 110630Other8SEN
1106300000Of the products of Chapter 8SEN
HS code (2002)DescriptionBase RateStaging Category
110710Not roasted
1107100000Not roasted269EXC
110720Roasted
1107201000Smoked269EXC
1107209000Other
str. 37
1. Liquorice roots
1211202. Ginseng roots
12111000001. Liquorice roots8SEN
1211201100 1211201210Raw ginseng Major roots222.8 222.8EXC EXC
1211201220Ginseng222.8
1211201240tail Minor root222.8EXC EXC
1211201310Major root754.3EXC
1211201320Ginseng tail
1211201330Minor root754.3EXC
1211202110 1211202120Powder Tablet or capsule18 18EXC EXC
1211202190
1211202210Powder754.3EXC
1211202220Tablet or capsule754.3EXC
1211202290Other754.3EXC
1211209100Leaves and stems of ginseng754.3EXC
1211209200Ginseng seed754.3EXC
1211209900
1211303. Coca leaf
12113000003. Coca leaf8E-8
1211404. Poppy straw 4. Poppy straw
12114000008E-8
121190 12119010005. Other Aconiti tuber8RED
HS code (2002)DescriptionBase RateStaging Category
1211902000Coptidis rhizoma8RED
1211903000Polygalae radix8RED
1211904000Fritillariae roylei bulbus8EXC
1211905000Eucommiae cortex8RED
1211909010Amomi semen8EXC
1211909020Zizyphi semen8RED
1211909030Quisqualis fructus8RED
1211909040Longanae arillus8RED
1211909050Crataegi fructus8RED
1211909060Nelumbo semen8RED
1211909070Pepper mint8RED
1211909080Japanese papper8RED
1211909090Other8EXC
1212101. Locust beans,including locust bean seeds
str. 37
1. Liquorice roots
1211202. Ginseng roots
12121000001. Locust beans,including locust bean seeds20EXC
1212202. Seaweeds and other algae (1) Dried
121220101020E-8
1212201020(2) Chilled20E-5
1212201030(3) Frozen10E-8
1212201090(4) Other20E-5
1212202010(1) Dried20E-8
1212202020(2) Salted20E-8
1212202030(3) Chilled20E-8
1212202040(4) Frozen45E-8
1212202090(5) Other20E-5
1212203010(1) Dried20E-8
1212203020(2) Chilled20E-5
1212203030(3) Frozen45E-5
1212203090(4) Other20E-5
1212204010(1) Fresh20E-0
1212204020(2) Chilled20E-0
1212204030(3) Frozen45E-0
1212204090(4) Other20E-5
1212205010(1) Salted20E-8
1212205020(2) Chilled20E-5
1212205030(3) Frozen45E-5
1212205090(4) Other20E-8
1212206010(1) Frozen45E-5
1212206090(2) Other20E-5
1212207011(a) Frozen45E-0
1212207019(b) Other20E-5
1212207021(a) Frozen45E-0
1212207029(b) Other20E-5
1212207031(a) Frozen45E-0
1212207039(b) Other20E-5
1212208011(a) Frozen45E-0
1212208019(b) Other20E-5
1212208021(a) Frozen45E-0
1212208029(b) Other20E-5
1212208031(a) Frozen45E-0
1212208039(b) Other20E-5
str. 37
1. Liquorice roots
1211202. Ginseng roots
1212209011(a)
1212209019(b) Other20E-8
1212209091(a) Frozen45E-8
1212209099(b) Other20SEN
1212300000kernels 3. Apricot, peach (including nectarine) or plum stones and kernels8SEN
121291A. Sugar beet
1212910000A. Sugar beet3E-5
121299B. Other
1212991000(1) Unroasted chicory roots of the variety cichorium intybus sativum8E-8
HS code (2002)DescriptionBase RateStaging Category
1212992000(2) Tuber of kuyaku8SEN
1212993000(3) Pollen8E-8
1212994000(4) Sugar cane3E-5
1212999000(5) Other Cereal straw and husks,unprepared,whether or not chopped,ground,pressed or in the form of pellets.8SEN
121300
1213000000Cereal straw and husks,unprepared,whether or not chopped,ground,pressed or in the form of pellets.8E-8
121410Lucerne (alfalfa) meal and pellets
str. 38
1214100000Lucerne (alfalfa) meal and pellets10E-8
121490Other
1214901000Fodder roots100.5EXC
1214909010Alfalfa bale18E-8
1214909090Other100.5EXC
1301101. Lac
1301101000A. Shellac3E-8
1301109000B. Other3E-8
1301202. Gum Arabic
13012000002. Gum Arabic3E-5
1301903. Other
1301901000A. Oleoresins3E-8
1301909000B. Other3E-8
130211A. Opium
1302110000A. Opium8SEN
130212B. Of liquorice
1302120000B. Of liquorice8E-8
130213C. Of hops
1302130000C. Of hops30EXC
130214D. Of pyrethrum or of the roots of plants containing
1302140000rotenone D. Of pyrethrum or of the roots of plants containing rotenone8E-8
1302191110White ginseng extract
130219E. Other20EXC
1302191120White ginseng extract powder20EXC
1302191190Other20EXC
1302191210Red ginseng extract754.3EXC
1302191220Red ginseng extract powder754.3EXC
1302191290Other754.3EXC
1302191900 1302192000(2) Cashew nut shell liquid8EXC
1302193000(3) Natural lacquer8SEN
1302199010Saps and extracts of aloes8SEN
1302199020Cola extract8SEN
1302199091Vanilla oleoresin or vanilla extract8SEN
1302199099Other8EXC
1302202. Pectic substances,pectinates and pectates
13022000002. Pectic substances,pectinates and pectates8E-8
130231Agar-agar
str. 38
1214100000Lucerne (alfalfa) meal and pellets10E-8
1302311000Agar-agar in stripe form8E-5
1302312000Agar-agar,powdered8E-5
1302319000Other8E-5
130232Mucilages and thickeners,whether or not modified,derived from locust beans,locust bean seeds or guar seeds
1302320000Mucilages and thickeners,whether or not modified,derived from locust beans,locust bean seeds or guar seeds8EXC
130239Other
1302390000SEN
140110 14011010001. Bamboos Bamboos,phyllostachys Raw bamboos8 8SEN SEN
1401102000 1401109000Other8SEN
140120 14012010002. Rattans Split or drawn8E-8
1401209000Other8E-8
HS code (2002)DescriptionBase RateStaging Category
1401903. Other
1401901000Bark of arrow root's stems8E-8
1401909000Other8E-8
140200Vegetable 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
1402000000padding(for example,kapok,vegetable hair and eel- grass),whether or not put up as a layer with or without supporting material.3E-5
140300Vegetable 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.
1403000000Vegetable 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.3E-5
1404101. Raw vegetable materials of a kind used primarily in dyeing or tanning
1404101000 1404102000Gall nuts Almond hulls3E-8 E-8
14041090003E-8
1404202. Cotton linters
str. 38
1214100000Lucerne (alfalfa) meal and pellets10E-8
140490 14049010003. Other A. Hard seeds,pips,hulls and nuts,of a kind used for carv ing (for3 3E-8
1404200000Other
1404902090Other3E-8
1404902010 1404902020example,corozo) Bark of paper mulberry Bark of edge worthia papyriferu3 5E-8 E-8 E-8
1404903090Other5E-8
str. 39
3
1404903010Leaves of quercus dentatasE-8
1404903020Leaves of smilax china5
1404909000D. Other3E-8
150100Pig fat(including lard)and poultry fat, other than that of heading 02.09 or 15.03.
1501001010Of a acid value not exceeding 13E-8
1501001090Other3E-8
15010020002. Poultry fat3E-8
150200Fats of bovine animals,sheep or goats,other than those of heading 15.03.
1502001010Of a acid value not exceeding 22E-8
1502001090Other2E-8
15020090002.3E-8
150300
150410Sharks' liver oil and its fractions3E-8
1503002000Lard-oil
1503009000Other3E-5
15041010001. Fish-liver oils and their fractions
1504109000Other3E-8
1504202. Fats and oils and their fractions,of fish,other than liver oils.
15042000002. Fats and oils and their fractions,of fish,other than liver oils.3E-5
1504303. Fats and oils and their fractions,of marine mammals
1504301000A. Whale oil and its fractions3E-0
1504309000B. Other Wool grease and fatty substances derived therefrom3E-0
1505001000(including lanolin). 1. Wool grease,crude3E-5
15050090002. Other3E-5
150600Other animal fats and oils and their fractions,whether or not refined,but not chemically modified.
1506001000Neat's-foot oil and its fractions3E-5
1506009000Other3E-5
HS code (2002)DescriptionBase RateStaging Category
150710Crude oil,whether or not degummed
1507100000Crude oil,whether or not degummed5.4EXC
150790Other
1507901000Refined oil5.4EXC
str. 39
3
1404903010Leaves of quercus dentatasE-8
1507909000Other8EXC
150810Crude oil
1508100000Crude oil27EXC
150890Other
1508901000Refined oil27EXC
1508909000Other27EXC
150910Virgin
1509100000Virgin8E-8
150990
1509900000Other
151000modified,including blends of these oils or
1510000000Other 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 15.09.8SEN
151110 15111000001. Crude oil 1. Crude oil3E-5
1511902. Other
str. 40
Palm stearin
1511901000Palm olein2E-0
15119020002E-0
1511909000Other2E-0
151211 1512111000A. Crude oil oil10SEN
1512112000(2) Safflower8E-8
151219B. Other
1512191010 1512191020(a) Sunflower-seed oil (b) Safflower oil10 8SEN E-8
1512199010(b)
1512199020Safflower oil oil,whether or not gossypol has8E-8
151221 1512210000Crude been removed Crude oil,whether or not gossypol has been removed Other5.4E-8
151229 1512291000Refined oil5.4E-8
1512299000Other8SEN
151311Crude oil
1513110000Crude oil3E-5
151319Other
1513191000Refined oil3E-8
1513199000Other3E-8
151321Crude
1513211000Palm kernel oil5E-8
1513212000Babassu oil8E-8
151329oil
1513291010Other Palm kernel oil5E-8
1513291020Babassu oil8E-8
1513299000
1514110000A. Crude oil10EXC
15141130
151419B. Other Refined oil30
1514191000 1514199000OtherEXC EXC
151491
1514911000oil
1514912000(2) Mustard oil30EXC
151499 1514991010A. Crude
1514991020B. Other Other Rape oil or colza oil Mustard oil30 30EXC EXC
HS code (2002)DescriptionBase RateStaging Category
1514999000Other30EXC
151511Crude oil
1515110000Crude oil8E-8
151519Other
str. 40
Palm stearin
1515190000Other8SEN
151521Crude oil
1515210000Crude oil8EXC
151529Other
1515290000Other8SEN
1515303. Castor oil and its fractions
151540
15153000003. Castor oil and its fractions
str. 41
8
15154000004. Tung oil and its fractions 4. Tung oil and its fractions8E-8
1515505. Sesame oil and its fractions630% or 12,060/
1515500000 1515905. Sesame oil and its fractionsEXC
15159010006. Other A. Perilla oil and its fractions36EXC
1515909010Rice bran oil and its fractions8EXC
1515909020Camellia oil and its fractions
1515909030Jojoba oil and its fractions8SEN
1515909090Other8SEN
1516101. Animal fats and oils and their fractions
1516101000Beef tallow and its fractions8E-8
1516102000Whale oil and its fractions8E-0
1516109000Other8E-8
1516202. Vegetable fats and oils and their fractions
1516201010Peanut oil and its fraction36EXC
1516201020Sunflower seed oil and its fraction36EXC
1516201030Rape or colza oil and its fraction36EXC
1516201040Perilla oil and its fraction36EXC
1516201050Sesame oil and its fraction36EXC
1516202010Coconut (copra) oil and its fraction8SEN
1516202020Palm oil and its fraction8SEN
1516202030Maize oil and its fraction8SEN
1516202040Cotton seed oil and its fraction8
1516202050Soya-bean oil and its fraction Other8SEN
1516202090 151710Margarine,excluding liquid margarine8EXC
1517100000Margarine,excluding liquid margarine8E-8
151790Other
1517901000Imitation lard8E-8
1517902000Shortening8E-8
1517909000Other8EXC
151800Animal 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 orSEN
str. 41
8
15154000004. Tung oil and its fractions 4. Tung oil and its fractions8E-8
1518001000of this ch,not elsewhere specified or included. Dehydrated castor oil8
1518002000Epoxidised soya-bean oil8SEN
1518009000Other8SEN
152000Glycerol,crude;glycerol waters and glycerol lyes.
1520000000Glycerol,crude;glycerol waters and glycerol lyes.8E-8
1521101000 1521102000
1521109000Palm waxE-8
152190Carnauba wax8E-8
1521909000Other8E-8
1521901000Spermaceti8E-5
1521902000Beeswax Other8 8E-8 E-8
HS code (2002)DescriptionBase RateStaging Category
152200Degras; residues resulting from the treatment of fatty substances or animal or vegetable waxes.
1522001010Natural
str. 43
20SEN
1605901091Abalone20E-8
1605901099Other20EXC
1605902010Squid20SEN
1605902020Bai top shell20E-8
1605902030Cockles20E-8
1605902090Other20
160590901020E-8 EXC
1605909020Seasoned squid Sea-cucumbers20E-8
1605909030Bai top shell20SEN
1605909040Mussel20SEN
1605909090Other20EXC
170111 1701111000Cane sugar3E-8
1701112000Of a polarization not exceeding 98.5°3E-8
HS code (2002)DescriptionBase RateStaging Category
170112Beet sugar
1701121000Of a polarization not3E-8
1701122000exceeding 98.5° Of a polarization exceeding 98.5°3E-8
170191Containing added flavouring or colouring matter
1701910000Containing added flavouring or colouring matter50EXC
170199Other
1701990000Other50EXC
170211Containing by weight 99 % or more lactose, expressed as anhydrous lactose, calculated on the dry matter
1702111000Lactose49.5EXC
1702119000Lactose syrup20SEN
170219Other
1702191000Lactose49.5EXC
1702199000Lactose Syrup20SEN
1702202. Maple sugar and maple syrup
1702201000Maple sugar8SEN
1702202000Maple syrup8SEN
170230
1702301000Glucose Glucose syrup8 8EXC EXC
1702302000 170240invert sugarEXC
1702401000 1702402000Glucose8SEN
17025000005. Chemically pure fructose 6. Other fructose and fructose syrup,containing in the dry8SEN
170260Glucose syrup
1702505. Chemically pure fructose
str. 43
20SEN
1605901091Abalone20E-8
1702601000state more than 50% by weight of fructose, excluding invert sugar Fructose8EXC
1702602000Fructose syrup including invert sugar and other sugar and sugar8SEN
170290syrup blends containing in the dry state 50% by weight of
1702901000Other, fructose A. Artificial honey243
1702902000B. Caramel8EXC SEN
1702903000C. Maltose8SEN
1702909000D. Other8SEN
1703101. Cane molasses
1703101000For use in manufacturing spirits3E-8
1703109000Other3E-8
1703902. Other
1703901000For use in manufacturing spirits3E-5
1703909000Other3E-5
170410Chewing gum,whether or not sugar-coated
1704100000 170490Chewing gum,whether or not sugar-coated Other8E-8 SEN
1704902020
1704901000Liquorice extract,not put up as confectionery8
17049020108
1704902090Other8E-5
1704909000Other8SEN
180100Cocoa beans,whole or broken,raw or roasted.
18010010001. Raw2E-0
18010020002. roasted8E-8
180200Cocoa shells,husks,skins and other cocoa waste.
1802001000Cocoa shells,husks and skins8E-8
1802009000Other8E-8
180310Not defatted
1803100000Not defatted5E-8
180320Wholly or partly defatted
1803200000Wholly or partly defatted5E-8
180400Cocoa butter,fat and oil.
HS code (2002)DescriptionBase RateStaging Category
1804000000Cocoa butter,fat and oil.5E-8
180500Cocoa powder,not containing added sugar or other sweetening matter.
str. 43
20SEN
1605901091Abalone20E-8
1805000000Cocoa powder,not containing added sugar or other sweetening matter.5E-8
1806101. Cocoa powder,containing added sugar or other sweetening matter
18061000001. Cocoa powder,containing added sugar or other sweetening matter8SEN
1806202.
str. 44
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
1806201000A. Chocolate and chocolate confectionary8SEN
1806209010Cocoa preparation containing 50% or more by weigh of milk powder8SEN
1806209090SEN
180631A. Filled
1806311000(1) Chocolate and chocolate confectionary8E-8
1806319000(2) Other8E-8
180632B. Not filled
1806321000(1) Chocolate and chocolate confectionary8E-8
1806329000(2) Other8E-8
180690
1806902111Of prepared36EXC
1806901000
1806902119Other40EXC
1806902191Of oatmeal8SEN
1806902199Other8SEN
1806902210 1806902290Of barley flour8SEN
1806902910Other (a)Of malt extract- 30EXC EXC
1806902920(b) Of food preparations of goods of headings 04.01 to 04.0436EXC
1806902991Of oatmeal8SEN
1806902992Of barley flour8SEN
1806902999Other-EXC
1806903010Of prepared foods obtained by the swelling or roasting of cereals or cereal product5.4E-8
1806903091Rice in grain form
1806903099Other Cocoa preparation containing 50% or more by weigh of milk8SEN
1806909090
1901101. Preparations for infant use,put up for retail sale
1901101010Prepared dry milk36EXC
1901101090Other40EXC
1901109010Of oatmeal8SEN
1901109090Other8SEN
1901202. Mixes and doughs for the preparation of baker's wares of
1901201000heading 19.05 Of rice flour-EXC
1901202000Of barley flour8E-8
1901209000-
str. 44
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 19019010003. Other A. Malt extract30EXC
1901902000B. Food preparations of goods of headings 04.01 to 04.0436EXC
1901909010Oat meal8EXC
1901909091Of rice flour-EXC
1901909092Of barley flour8SEN
1901909099EXC
190211 1902111000Containing eggs Spaghetti8SEN
1902112000Macaroni8SEN
HS code (2002)DescriptionBase RateStaging Category
1902119000Other8SEN
190219Other
1902191000Noodles8SEN
1902192000Chinese vermicelli45% or ₩ 355/kgEXC
1902193000Naeng-myun ⓚ8SEN
1902199000Other8SEN
1902202. Stuffed pasta,whether or not cooked or otherwise prepared
19022000002. Stuffed pasta,whether or not cooked or otherwise prepared 3. Other pasta8E-8
190230 1902301010Ramen ⓚ8E-8
1902301090Other
str. 45
8E-8
Other
19023090008E-8
1902404. Couscous
19024000004. Couscous8E-8
190300Tapioca and substitutes therefor prepared from starch,in the form of flakes,grains,pearls,siftings or in similar forms.
1903001000Tapioca8SEN
1903009000Other8SEN
1904101. Prepared foods obtained by the swelling or roasting of cereals or cereal products
1904101000Corn flakes5.4E-8
1904102000Corn chip5.4E-8
1904103000Puffed rice5.4EXC
1904109000Other5.4E-8
1904202. Prepared foods obtained from unroasted cereal flakes or from mixtures of unroasted cereal flakes and roasted cereal flakes or swelled cereals
1904201000A. Of Musli type preparations45EXC
1904209000B. Other5.4EXC
1904303. Bulgur wheat
19043000003. Bulgur wheat8E-8
1904904. Other
1904901000containing cocoa50EXC
1904909000OtherSEN
1905100000Crispbread8
190520 1905200000Gingerbread and the like
190531Sweet biscuits
19053100008SEN
190532Waffles and wafers
1905320000Waffles and wafers
190540 1905400000Rusks,toasted bread and similar toasted products Rusks,toasted bread and similar toasted products8SEN
190590Other
1905901020Ship's biscuits
1905901010Bread8SEN
1905901030Pastries and cakes8E-8
1905901040Biscuits,cookies and crackers8SEN
1905901050Bakers' wares of rice8EXC
1905901090Other8SEN
1905909010Empty cachets of a kind suitable for pharmaceutical use8SEN
1905909020Rice paper
19059090908EXC
str. 45
8E-8
Other
200110Other8SEN
20011000001. Cucumbers and gherkins 1. Cucumbers and gherkins30EXC
2001902. Other
2001901000A. Fruit and nuts30EXC
2001909010Shallots30EXC
2001909020Tomatoes30EXC
2001909030 2001909040Cauliflower Sweet corn30 30EXC
2001909050RakkyoEXC EXC
HS code (2002)DescriptionBase RateStaging Category
2001909060Garlic30EXC
2001909070Onions30EXC
2001909090Other30EXC
2002101. Tomatoes,whole or in pieces
20021000001. Tomatoes,whole or in pieces8E-8
2002902. Other
2002901000A. Tomato paste (of a soluble solid,of 24% or more)5E-8
2002909000B. Other8E-8
200310Mushrooms of the genus Agaricus
2003104000Cultivated mushrooms(Agaricus bisporus)20EXC
2003109000Other20EXC
200320Truffles
2003200000Truffles20SEN
200390Other
2003901000Oak Mushrooms20EXC
2003902000Pine Mushrooms20SEN
2003909000Other20SEN
200410Potatoes
2004100000Potatoes18SEN
200490Other vegetables and mixtures of vegetables
2004901000Sweet corn30EXC
2004909000Other30EXC
200510Homogenised vegetables
2005101000Pureed corn for infant20SEN
2005109000Other20SEN
200520Potatoes
2005201000Croquettes prepared from flakes20SEN
2005209000Other20EXC
200540Peas(pisum sativum)
str. 45
8E-8
Other
2005400000Peas(pisum sativum)20SEN
200
str. 46
551Beans,shelled
2005511000Of small green beans20SEN
2005512000Of small red beans20SEN
2005519000Other20SEN
200559Other
2005591000Of small green beans20SEN
2005592000Of small red beans20SEN
2005599000Other20EXC
200560Asparagus
2005600000Asparagus20SEN
200570Olives
2005700000Olives20SEN
200580Sweet corn(zea mays var. saccharata)
200580000015SEN
200590Other vegetables and mixtures of vegetables
2005901000Sweet corn(zea mays var. saccharata) ⓚ20EXC
2005902000Kim-chi Bamboo shoots20EXC
2005903000Sauerkraut20SEN
2005909000Other20EXC
200600Vegetables,fruit,nuts,fruit-peel and other parts of
20060010001. Marrons glac'es30EXC
20060020002. Pineapples30EXC
20060030003. Ginger30EXC
2006004000EXC
20060050004. Lotus roots 5. Peas(Pisum sativum)30 20SEN
2006006010Beans shelled20SEN
2006006090OtherEXC
20060070007. Asparagus20SEN
20060080008. Olive20SEN
2006009010A. Sweet corn(Zeamays var. Sac charata)15SEN
2006009020 2006009030B. Bamboo shoots vegetable20EXC
HS code (2002)DescriptionBase RateStaging Category
2006009090D. Other30EXC
200710Homogenised preparations
2007100000Homogenised preparations30EXC
200791Citrus fruit
2007911000Jams,fruit jellies and marmalades30EXC
2007919000Other30EXC
200799Other
str. 46
551Beans,shelled
2005511000Of small green beans20SEN
2007991000Jams,fruit jellies and marmalades30EXC
2007999000Other30EXC
200811Ground-nuts
2008111000Peanut butter50EXC
2008119000Other63.9EXC
200819Other,including mixtures
2008191000Chestnuts50EXC
2008192000Coconut45EXC
2008199000Other45
200820Pineapples
2008200000Pineapples45EXC
200830Citrus fruit
2008300000Citrus fruit45EXC
200840Pears
2008400000Pears45EXC
200850Apricots
2008500000Apricots45EXC
200860Cherries
2008600000Cherries45EXC
200870Peaches, including nectarines
2008701000In airtight containers,added sugar50EXC
2008709000Other45EXC
200880 Strawberries45EXC
200891Palm hearts
2008800000Strawberries
2008910000hearts45EXC
200892Mixtures
2008921010In airtight containers, added sugar50EXC
2008921090Other45EXC
2008922000Fruit salad45EXC
2008929000Other45EXC
200899Other
2008991000Grapes45EXC
2008992000Apples45EXC
2008993000Popcorn45EXC
2008999000Other45EXC
200911Frozen
2009110000Frozen54EXC
200912Not frozen, of a Brix value not exceeding 20
2009120000Not frozen, of a Brix value not exceeding 2054EXC
200919 OtherOf a Brix value not exceeding 2054EXC
str. 46
551Beans,shelled
2005511000Of small green beans20SEN
2009190000Other30EXC
200921
2009210000Of a Brix value not exceeding 20
200929Other
2009290000Other30EXC
200931Of a Brix value not exceeding 20
2009311000Lemon juice50EXC
2009312000Lime juice50EXC
2009319000 200939 OtherOther54EXC
2009391000Lemon juice50SEN
2009392000Lime juice50 54EXC
2009399000 200941OtherEXC
2009410000Of a Brix value not exceeding 20
HS code (2002)DescriptionBase RateStaging Category
200949Other
2009490000Other50EXC
2009505. Tomato juice
20095000005. Tomato juice30EXC
200961Of a Brix value not exceeding 30
2009610000Of a Brix value not exceeding 3045EXC
200969Other
200969000045EXC
200971 2009710000Of a Brix value not exceeding 20 Of a Brix value not exceeding 20
200979Other
str. 47
200979000045EXC
200980Other 8. Juice of any other single fruit or vegetable
2009801010Peach juice50EXC
2009801020Strawberry juice50EXC
2009801090Other50EXC
2009802000B. Juice of vegetable
2009909. Mixtures of juices
2009901010Chiefly on the basic of orange juice50EXC
2009901020Chiefly on the basic of apple juice50EXC
2009901030Chiefly on the basic of grape juice50EXC
2009901090Other50EXC
2009902000B. Of vegetables30EXC
2009909000C. Other50EXC
210111Extracts,essences and concentrates
2101110000Extracts,essences and concentrates8E-8
210112Preparations with a basis of extracts,essences or concentrates or with a basis of coffee Of substitutes
2101121000Instant coffee8SEN
2101129010containing milk and cream or their8SEN
2101129090Other8SEN
210120 2101201000Extracts,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 substitutes40EXC
2101209000Other40EXC
2101303. Roasted chicory and other roasted coffee substitutes,
2101301000extracts,essences and concentrates therof Of barley8SEN
2101309000Other8SEN
210210Active
2102101000
2102102000yeast8SEN
2102103000Bakery yeast8SEN
2102104000Culture yeast8SEN
2102109000Other8SEN
210220Inactive yeasts;other single-cell micro-organisms,dead
2102201000Inactive yeasts8SEN
2102202000Nulook ⓚ8SEN
2102203010Of tablet8SEN
2102203090Other8SEN
2102204010Of tablet8SEN
str. 47
200979000045EXC
2102204090Other
2102209000Other8SEN
210230 2102300000Prepared baking powders Prepared baking powders8SEN
210310Soya sauce
2103100000Soya sauce8EXC
210320Tomato ketchup and other tomato sauces Tomato ketchup8
2103201000SEN
2103202000 210330Tomato sauces45EXC
2103301000Mustard flour and meal and prepared mustardE-8
HS code (2002)DescriptionBase RateStaging Category
2103302000Prepared mustard8E-8
210390Other
2103901010Bean paste8EXC
2103901020Chinese bean paste8EXC
2103901030Hot bean paste45EXC
2103901090Other45EXC
2103909010Mayonnaise8SEN
2103909020Instant curry45EXC
2103909030Mixed seasonings
str. 48
45EXC
2103909040Mae joo ⓚ18% or ₩ 80/kgEXC
2103909090Other
210410and broths and preparations therefor45EXC
2104101000 OfSoups meat18EXC
2104102000Of fish30E-5
2104103000Of vegetable
210410900018SEN
210420Other Homogenised composite food prepartions18SEN
2104200000Homogenised composite food prepartions
210500Not containing cocoa.8SEN
2105001010 2105001090Other8SEN
2105009010Not containing8SEN
2105009090cocoa. Other8SEN
2106101. Protein concentrates and textured protein substancesSEN
2106101000Bean-curd8
2106109010Of protein content,by weight,48 % or more8SEN
2106109090Other8SEN
2106902. Other
2106901010Cola base8SEN
2106901020 2106901090Beverage base of perfumed fruits Other8 8SEN SEN
21069020008SEN
2106903011Ginseng tea8EXC
2106903019Other8EXC
2106903021Red ginseng tea Other754.3 754.3EXC
2106903029EXC
2106904010Laver8E-8
2106904090Other8E-5
2106909010(1)Coffee creamee8SEN
2106909020butter8EXC
2106909030(3) Preparations for use in manufacturing ice cream (4) Autolyzed yeast and other yeast extracts8SEN
2106909040(5) Flavors in preparations8SEN
2106909050(6) Acorn flour8EXC
21069090608SEN
2106909070(7) Preparations with a basis of aloe (8) Of preparations(other than those based on odoriferous8SEN
2106909080substances)of types used in the manufacture of beverages with an alcoholic strength by volume exceeding 0.5 % vol30EXC
str. 48
45EXC
2103909040Mae joo ⓚ18% or ₩ 80/kgEXC
2106909091Preparations for royal jelly and honey8EXC
21069090998EXC
2201101. Mineral waters and aerated waters
2201100000 220190 2.1. Mineral waters and aerated waters Other8SEN
2201901000 2201909000Ice and snow Other8 8SEN SEN
220210Waters,including mineral waters and aerated waters,containing added sugar or other sweetening matter
2202101000
2202109000Other8SEN
2202901000Beverage based on ginseng
220290Other
HS code (2002)DescriptionBase RateStaging Category
2202902000Beverage of fruit juice9SEN
2202903000Sikye ⓚ8SEN
2202909000Other8SEN
220300Beer made from malt.
2203000000Beer made from malt.30EXC
220410Sparkling wine
2204100000Sparkling wine15E-8
220421In containers holding 2 ℓ or less
2204211000Red wine15SEN
2204212000White wine15SEN
2204219000Other15SEN
220429Other
2204291000Red wine15E-8
2204292000White wine15E-8
2204299000Other15E-8
220430Other grape must
2204300000Other grape must30EXC
220510In containers holding 2 ℓ or less
2205100000In containers holding 2 ℓ or less15SEN
220590Other
2205900000Other15SEN
220600 2206001010beverages,not elsewhere specified or included. Cider15SEN
2206001020Perry15SEN
2206001090Other
str. 49
15SEN
2206002010Cheong ju ⓚ15SEN
2206002020Yak ju ⓚ15SEN
2206002030Tak ju ⓚ15SEN
2206002090Other15
22060090102202,including being made of grapes)15E-8
2206009090Other15SEN
2207101. Undenatured ethyl alcohol of an alcoholic strength by volume of 80% vol or higher
2207101000A. Roughly distilled alcohol for beverages10EXC
2207109010Fermented alcohol for manufacture of liquors270EXC
2207109090Other30EXC
220720 22072000002. Ethyl alcohol and other spirits,denatured,of any strength 2. Ethyl alcohol and other spirits,denatured,of any strength8SEN
220820Spirits obtained by distilling grape wine or grape marc
2208201000Cognac15SEN
2208209000Other15SEN
220830Whiskies
2208301000Scotch whisky20E-8
2208302000Bourbon whisky20E-8
220830300020E-8
2208309000Other
2208400000Rum and tafia20SEN
220850Gin and geneva
2208500000Gin and geneva20E-8
220860Vodka
2208600000Vodka20E-8
220870Liqueurs and cordials
2208701000Ginseng wine20SEN
2208702000Ogarpi ⓚ wine20SEN
2208709000Other20SEN
220890Other
2208901000Brandies other than that of heading 2208.2020SEN
HS code (2002)DescriptionBase RateStaging Category
2208906000Koaliang wine30EXC
2208907000Tequila20E-8
2208909000Other30EXC
2209001000acid. Brewery vinegar8E-8
2209009000Other8E-8
2301101. Flours,meals and pellets,of meat or meat offal;greaves
str. 49
15SEN
2206002010Cheong ju ⓚ15SEN
2301101000Flours,meals and pellets,of meat or meat offal9EXC
2301102000Greaves5E-8
2301202. Flours,meals and pellets,of fish or of crustaceans,molluscs or other aquatic invertebrates
2301201000Flours,meals and pellets of fish5E-0
2301209000Other5
2302101. Of maize(corn)
23021000001. Of maize(corn)
230220E-5
23022000002. Of rice 2. Of rice5E-8
2302303. Of wheat
23023000003. Of wheat5E-8
2302505. Of leguminous plants
2302400000
23025000005. Of leguminous plants5E-8
230310 23031000001. Residues of starch manufacture and similar residues0E-0
230320 23032000002. Beet-pulp,bagasse and other waste of sugar manufacture 2. Beet-pulp,bagasse and other waste of sugar manufacture5E-8
2303303. Brewing or distilling dregs and waste5E-8
23033000003. Brewing or distilling dregs and waste Oil-cake and other solid residues,whether or not ground or
2304000000Oil-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
230500in the form of pellets,resulting from the extraction of ground-nut oil.1.8
str. 50
2305000000Oil-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 seeds5E-0 E-8
2306101. Of cotton seeds 2. Of linseed
2306205E-8
2306100000
23062000002. Of linseed5E-8
2306303. Of sunflower seeds
230641Of low erucic acid rape or colza seeds
2306300000E-8
2306410000Of low erucic acid rape or colza seeds0E-0
230649 2306490000Other 5. Of coconut or copra0E-0
230650 2306500000Other 5. Of coconut or copra5
2306606. Of palm nuts or kernelsE-8
23066000006. Of palm nuts or kernels5
2306707. Of maize(corn)germ
2306700000 2306907. Of maize(corn)germ 8. Other5E-8
2306902000Of perilla
2306901000Of sesamum seeds63% or 72/ ㎏SEN
2306909000Other5E-8
230700Wine less;argol.
2307000000Wine less;argol. Vegetable materials and vegetable waste,vegetable residues5E-8
230800seeds and by-products,whether or not in the form of pellets,of a
HS code (2002)DescriptionBase RateStaging Category
2308001000Acorns5E-8
2308002000Horse-chestnuts5E-8
2308003000Cotton seed hulls5E-8
2308009000Other
230910Dog or cat food,put up for retail sale46.4EXC
2309100000Dog or cat food,put up for retail sale5E-8
230990 2309901010Other For pigs4.2E-8
2309901020For fowls4.2E-8
2309901030For fish5E-8
2309901040For bovine4.2E-8
2309901091Of milk replacer71SEN
str. 50
2309901099Other5
2309902010minerals (excluding chiefly on the basis of micro-minerals)50.6EXC
2309902020Chiefly on the basis of flavourings50.6EXC
2309902091Poultry,fish,mineral,cal5E-8
2309902099Other50.6EXC
2309903010Chiefly on the basis of antibiotcs5E-8
2309903020Chiefly on the basis of vitamins5E-8
2309903030Chiefly on the basis of micro minerals5E-8
2309903090Other5E-8
2309909000 240110Other Tobacco,not stemmed/stripped50.6EXC
2401102000Burley20EXC
2401103000Oriental20SEN
2401109000Other
24012020SEN
2401201000Tobacco,partly or wholly stemmed/stripped Flue-cured20EXC
2401202000 2401203000Burley Oriental20EXC
str. 51
20SEN
20
2401209000OtherSEN
240130 2401301000Tobacco refuse Stems20EXC
2401302000Scraps20SEN
240210 2402101000Cigars,cheroots,and cigarillos containing tobacco Cigar40RED RED
2402102000Cheroot40
2402103000RED
240220 2402201000Cigarettes containing tobacco Filter tip cigarettes40EXC
2402209000SEN
240290
2402900000Other Other40RED
240310tobacco Pipe tobacco40SEN
2403101000 2403109000 240391Other A. "Homogenised" or "reconstituted" tobacco (1) Tobacco sheets40 32.8RED E-8
2403911000 2403919000(2) Other
24039940E-8
2403991000Other Chewing tobacco40RED RED
2403992000 2403993000Snuff Tobacco extracts and essences40 40RED
2403999000Other40RED
HS code (2002)DescriptionBase RateStaging Category
250100Salt(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
2501001010water. A. Rock salt1E-0
2501001020B. sea salt made by the heat of the sun1E-0
2501009010Edible salt8E-0
2501009020Pure sodium chloride8E-0
2501009090Other8E-5
250200250200
2502000000Unroasted iron pyrites.2E-0
250300Sulphur of all kinds,other than sublimed sulphur,precipitated sulphur and colloidal
2503000000sulphur and colloidal sulphur. 1. In powder or in flakes
250410 2504101000A. Natural graphite,crystalline3E-0
2504102000B. Natural graphite,amorphous3E-0
2504109000C. Other
2504902. Other
str. 51
20SEN
20
2504901000A. Natural graphite,crystalline3E-0
2504902000B. Natural graphite,amorphous3E-0
2504909000C. Other
2505101. Silica sands and quartz sands
25051000001. Silica sands and quartz sands3E-0
2505902. Other
2505901010Clayey sand3E-0
2505901020Felspathic sand3E-0
2505901090Other3E-0
2505909000Other3E-0
2506101. Quartz
2506101000Containing less than 0.06% of impurities3E-0
2506102000Containing not less than 0.06% but not more than 0.1% of impurities3E-0
2506103000Containing more than 0.1% of impurities A. Crude or roughly trimmed3E-0
250621A. Crude or roughly trimmed3E-0
2506210000 250629B. Other
2506290000B. Other3E-0
250700Kaolin and other kaolinic clays,whether or not calcined.
str. 52
2507001010Not calcined3E-0
2507001090Other3E-0
2507002010Gairome
2507002020Kibushi3E-0
2507002090Other3E-0
2507009000Other3E-0
2508101. Bentonite
25081000001. Bentonite3E-0
2508202. Decolourising earths and fuller's earth
25082000002. Decolourising earths and fuller's earth3E-0
2508303. Fire-clay
25083000003. Fire-clay3E-0
2508404. Other clays
2508401000A. Acid clay3E-0
2508409000B. Other3E-0
2508505. Andalusite,kyanite and sillimanite
2508501000A. Andalusite3E-0
2508502000B. Kyanite3E-0
2508503000Sillimanite
2508606. Mullite 6. Mullite3E-0
2508600000 2508707. Chamotte or dinas earths A. Shamotte3E-0
2508701000 2508702000B. Dinas earth3E-0
HS code (2002)DescriptionBase RateStaging Category
250900Chalk.
2509000000Chalk.3E-0
2510101. Unground
2510101000A. Natural calcium phosphates1E-0
2510102000B. Natural aluminium calcium phosphates1E-0
25101090001
2510202. Ground
2510201000Natural calcium phosphates3E-0
2510202000Natural aluminium calcium phosphates3E-0
2510209000Other3E-0
2511101. Natural barium sulphate (barytes)
25111000001. Natural barium sulphate (barytes)3E-0
2511202. Natural barium carbonate (witherite) 2. Natural barium carbonate (witherite)
25112000003E-0
str. 52
251200Siliceous fossil meals(for example,kieselguhr,tripolite and diatomite) and similar siliceous earths,whether or not
2512000000Siliceous 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.3E-0
251311A. Crude or in irregular pieces,including crushed pumice (" bimskies")
2513110000A. Crude or in irregular pieces,including crushed pumice (" bimskies")3E-0
251319B. Other
2513190000B. Other3E-0
2513202. Emery,natural corundum,natural garnet and other natural abrasives
2513201010 2513201020Emery Natural corundum3E-0
2513201030Natural garnet3E-0
2513201090Other3E-0
2513202010Emery3E-0
2513202020Natural corundum3E-0
2513202030Natural garnet3E-0
2513202090
251400merely cut,by sawing or otherwise,into blocks or slabs of a rectangular(including square)shape.
25140010001. Crude or roughly trimmed3E-5
25140090002. Other3E-8
251511Crude or roughly trimmed
2515111000Marble3E-0
2515112000Travertine3E-0
251512Merely cut,by sawing or otherwise,into blocks or slabs of a rectangular(including square)shape
2515121000Marble3E-0
2515122000Travertine
str. 53
3E-0
251520Ecaussine and other calcareous monumental or building stone; alabaster
2515200000Ecaussine and other calcareous monumental or building stone; alabaster3E-0
2516113
2516110000 251612A. Crude or roughly trimmed B. Merely cut,by sawing or otherwise,into blocks or slabs ofE-8
2516120000B. Merely cut,by sawing or otherwise,into blocks or slabs of a rectangular (including square) shape3SEN
251621A. Crude or roughly trimmed
2516210000A. Crude or roughly trimmed3E-5
251622
2516220000
HS code (2002)DescriptionBase RateStaging Category
2516903. Other monumental or building stone
2516901000Crude or roughly trimmed3SEN
2516909000 2517101. Pebbles,gravel,broken or crushed stone,of a kind commonly used for concrete aggregates,for road metalling3E-8
2517101000or for railway or other ballast,shingle and flint,whether or not heat-treated Pebbles Broken or crushed stone3E-0
25171020003E-0
2517109000Other3E-0
251720waste,whether or not incorporating the materials cited in subheading 2517.10
25172000002. Macadam of slag,dross or similar industrial waste,whether or not incorporating the materials cited in subheading 2517.103E-0
2517303. Tarred macadam
25173000003. Tarred macadam3E-0
251741A. Of marble
2517410000A. Of marble3E-0
251749B. Other
25174910003E-5
2517492000Of granite3E-5
2517499000Other3E-5
2518101. Dolomite, not calcined or sintered
25181000001. Dolomite, not calcined or sintered3E-0
2518202. Calcined or sintered dolomite 2. Calcined or sintered dolomite
25182000003E-0
str. 53
3E-0
251520Ecaussine and other calcareous monumental or building stone; alabaster
2518303. Dolomite ramming mix
2519100000Natural magnesium3
251990Other
2519901000Fused and dead-burned magnesia3E-0
2519902000Natural magnesium oxide3E-0
2519909000Other3E-0
2520101. Gypsum;anhydrite
2520101000Gypsum5E-0
2520102000Anhydrite5E-0
2520202. Plasters
2520201000Specially calcined or finely ground for use in dentistry5E-0
2520209000Other5E-0
252100Limestone flux; limestone and other calcareous stone,of a kind used for the manufacture of lime or cement.
25210010001. Limestone3E-0
25210090002. Other3E-0
2522101. Quicklime
2522100000 2522201. Quicklime3E-0
25222000002. Slaked lime
2522303. Hydraulic lime 3. Hydraulic lime
25223000003E-0
2523101. Cement clinkers
25231000001. Cement5E-8
252321 2523210000A. White cement,whether or not artificially coloured artificially coloured
2523290000 252330B. Other5E-8
252329cement,whether or not B. Other
2523300000 2523903. Aluminous cement 4. Other hydraulic cements8E-8
2523909000 2524005E-8
2523901000Slag cements5E-8
2524001000Crocidolite, Asbestos
25240020005E-0
HS code (2002)Description
str. 54
Base RateStaging Category
2524003000Chrysotile, Asbestos5E-0
2524009000Other5E-0
252510or splittings3
25251000001. Crude mica and mica rifted into sheetsE-0
252520 25252000002. Mica powder
2525303. Mica waste
2525300000 2526103. Mica waste3E-0
25261010003E-0
2526109000square) Other3E-0
2526202. Crushed or powdered
25262000002. Crushed or powdered5E-0
2528101. Natural sodium borates and concentrates thereof(whether or not calcined)
25281000001. Natural sodium borates and concentrates thereof(whether or not calcined)3E-0
2528902. Other
2528901000A. Calcium boratesE-0
2528902000Magnesium chloroborate3E-0
2528903000C. Natural boric acid3E-0
2528909000D. Other3E-0
2529101. Felspar
25291000001. Felspar3E-0
252921A. Containing by weight 97% or less of calcium fluoride
2529211000Powder3E-0
2529219000Other3E-0
252922B. Containing by weight more than 97% of calcium fluoride
2529221000Powder3E-0
2529229000Other3E-0
2529303. Leucite;nepheline and nepheline syenite
2529301000Leucite3E-0
2529302000Nepheline3E-0
2529303000Nepheline syenite3E-0
2530101. Vermiculite,perlite and chlorites, unexpanded
2530101000Vermiculite3E-0
2530102000Perlites and chlorites3E-0
2530202. Kieserite,epsomite (natural magnesium sulphates)
str. 54
Base RateStaging Category
25302000002. Kieserite,epsomite (natural magnesium sulphates)3E-0
253090 2530901000 25309020003. Other A. Natural arsenic sulfides B. Pyrolusite(manganese ore) suitable for manufacturing dry batteries3 3E-0 E-0
2530903000C. StrontianiteE-0
2530904000D. Cinnabar3E-0
2530905000E. Pyrophyllite3
2530906000F. Zeolites3E-0
2530907000G. Alunites3E-0
2530908000H. Wollastonites3E-0
2530909010(1) Pottey stone3E-0
2530909020
2530909030(2) Sericites (3) Earth colours3 8E-0 E-0
2530909040(4) Natural micaceous iron oxides
2530909050(5) Natural cryolite and natural chiolite3E-0
2530909091 2530909099Natural calcium carbonate3E-0
260111Other A.
str. 55
Non-agglomerated3E-0
2601111000(1) Red haematite1E-0
2601112000(2) Magnetite1E-0
2601119000(3) Other1E-0
2601121000(1) Red1E-0
HS code (2002)DescriptionBase RateStaging Category
2601122000(2) Magnetite1E-0
2601129000(3) Other1E-0
260120Roasted iron pyrites
2601200000Roasted iron pyrites1E-0
260200Manganese ores and concentrates,including ferruginous manganese ores and concentrates with a manganese content of 20% or more,calculated on the dry weight.
2602000000Manganese 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 2603000000Copper ores and concentrates.E-0
260400Nickel ores and concentrates.
26040000001E-0
260500Cobalt ores and concentrates.
2605000000Cobalt ores and concentrates.1E-0
260600Aluminium ores and concentrates.
2606000000Aluminium ores and concentrates.1E-0
260700Lead ores and concentrates.
2607000000Zinc ores and concentrates.1E-0
260800Lead ores and concentrates.E-0
2608000000Zinc ores and concentrates.1
260900Tin ores and concentrates.
2609000000Tin ores and concentrates.1E-0
261000Chromium ores and concentrates.
2610000000Chromium ores and concentrates.1E-0
261100 2611001000Tungsten ores and concentrates. 1. Wolframite1E-0
26110020001E-0
26110090003. Other1E-0
2612101. Uranium ores and concentrates
26121000001. Uranium ores and concentrates1E-0
2612202. Thorium ores and concentrates 2. Thorium ores and concentrates1E-0
26122000001. Roasted1
str. 55
Non-agglomerated3E-0
2613101. Roasted
2613100000 2613902. OtherE-0
2613900000 2614002. Other Titanium ores and concentrates.1E-0
26140010001. Rutile1E-0
26140020002. Anatase1E-0
26140090003.1E-0
261510Other ores and concentrates
26151000001. Zirconium ores and concentrates1E-0
2615901. Zirconium
26159010002. Other A. Niobium ores and concentrates1E-0
2615902000B. Tantalum ores and concentrates1E-0
2615903000C. Vanadium ores and concentrates1E-0
2616101. Silver ores and concentrates
26161000001. Silver ores and concentrates1E-0
2616901000A. Gold ores and concentrates
2616902000B. platinum ores and concentrates (including ores and1E-0
261710and concentrates
2617901. Antimony ores 2.Other1
2617100000concentrates of platinum group)E-0
2617902000B. Germanium ores and concentrates1E-0
2617901000A. Mercury ores and concentrates1 1E-0 E-0
2617903000 2617904000C. Beryllium ores and concentrates1
2617909000D. Bismuth ores and concentratesE-0
HS code (2002)DescriptionBase RateStaging Category
261800Granulated slag(slag sand) from the manufacture of iron or steel.
2618000000Granulated slag(slag sand) from the manufacture of iron or steel.2E-0
261900Slag,dross(other than granulated slag),scalings and other of iron or steel.
2619001010waste from the manufacture A. Blast furnace slag2E-0
2619001090B. Other2E-0
26190020002. Dross2E-0
26190030003. Scalings2
str. 56
E-0
26190090004. Other2E-0
262011
2620110000A. Hard zinc spelter A. Hard zinc spelter2E-0
262019B. Other
2620190000B. Other2E-0
262021Leaded gasoline sludges and leaded anti-knock compound sludges
2620210000gasoline sludges and leaded anti-knock compound sludges
2620290000Other2E-0
262029Other
2620303. Containing mainly copper
26203000003. Containing mainly copper 4. Containing mainly aluminium
262040 26204000004. Containing mainly aluminium2E-0
2620600000kind used for the extraction of arsenic or those metals or for manufacture of their chemical compounds2E-0
2620605. Containing arsenic, mercury, thallium or their mixtures, of a the
262091Containing antimony, beryllium, cadmium, chromium or their mixtures
2620910000Containing antimony, beryllium, cadmium, chromium or their
26209900002
262099OtherE-0
262110 2621100000Ash and residues from the incineration of municipal waste Ash and residues from the incineration of municipal waste OtherE-0
262190 2621900000 270111Other A. Anthracite2 2E-0
270112B. Bituminous coal
2701121000(1) Coking coal,heavy1E-0
2701122000(2) Other coking coal1E-0
2701129010Containing a volatile matter less than 22% by weight(on a basis)1E-0
2701129090dry,mineral -matter -free Other1E-0
270119C. Other coal
2701190000C. Other coal1E-0
2701202. Briquettes,ovoids and similar solid fuels manufactured from coal
2701201000A. Briquettes1E-0
2701202000B. Ovoids1E-0
2701209000C. Other1E-0
2702101. Lignite,whether or not pulverised,but not agglomerated
str. 56
E-0
26190090004. Other2E-0
27021000001. Lignite,whether or not pulverised,but not agglomerated1E-0
2702202. Agglomerated lignite
27022000002. Agglomerated lignite1E-0
270300 2703001000Peat(including peat litter),whether or not agglomerated. 1. Not agglomerated1E-0
27030020002. Agglomerated1E-0
HS code (2002)DescriptionBase RateStaging Category
2704001010Of coal5E-0
2704001090Other5E-0
2704002000 2704003000Semi-coke Retort carbon5 5E-0
270500Coal gas,water gas,producer gas and similar gases,other than petroleum gases and other gaseous hydrocarbons.
2705000000Coal gas,water gas,producer gas and similar gases,other than petroleum gases and other gaseous hydrocarbons.5E-0
270600Tar distilled from coal,from lignite or from peat,and other mineral tars,whether or not dehydrated or partially distilled,including reconstituted tars.
2706001000Coal tars5E-0
2706002000Tars from lignit or peat5E-0
2706009000Other5
2707101. Benzol (benzene)
27071000001. Benzol (benzene)5E-0
270720 27072000002. Toluol (toluene) 2. Toluol (toluene)5E-0
2707303. Xylol (xylenes)
27073000005E-0
2707403. Xylol (xylenes)
27074000004. Naphthalene5E-0
270750ASTM D 86 method 5. Other aromatic hydrocarbon mixtures of which 65% or more
2707606. Phenols8E-0
2707916. Phenols
str. 57
2707600000
2707910000A. Creosote oilsE-0
270799 2707991000B. Other Solvent naphtha5E-0
2707992000Anthracene5E-0
2707999000Other5E-0
2708101. PiTVh
27081000001. Pitch5E-0
2708202. PiTVh coke
2709001010Of a specific gravity more than 0.796 but not move than 0.841E-5
270900Petroleum oils and oils obtained from bituminous minerals,crude.
2709001020Of a specific gravity more than 0.841 but not more than 0.847 at 15'c5E-5
2709001030Of a specific gravity more than 0.847 but not more than 0.855 at 15'c5E-5
2709001050Of a specific gravity more than 0.869 but not more than 0.885 at 15'c5E-5
2709001060
2709001070Of a specific gravity more than 0.899 but not more than 0.904 at 15'c5E-5
2709001080Of a specific gravity more than 0.904 but not more than 0.966 at 15'c5E-5
2709001090Other5E-5
27090020002. Crude oils obtained from bituminous minerals5
271011A. Light oils and preparationsE-5
2710111000 2710112000(1) Motor spirit5RED E-5
HS code (2002)DescriptionBase RateStaging Category
2710113000(3) Propylene tetramer5E-5
2710114000(4) Naphtha1E-0
2710115000(5) Natural gas liquid1E-0
2710119000(6) Other5E-5
271019B. Other
2710191010(a) Jet fuel5E-5
2710191090(b) Other5E-5
2710192010(a) Kerosene5EXC
2710192020(b) Jet fuel5EXC
2710192030(c) N-paraffine5E-5
2710192090(d) Other5E-5
2710193000(3) Gas oils5EXC
str. 57
2707600000
2710194010(a) Light fuel oil(bunker A)5EXC
2710194020(b) Fuel oil(bunker B)5EXC
2710194030(c) Bunker C5EXC
2710194090(d) Other5E-5
2710195010Raw oils7E-5
2710195020Lubricating base oil7E-5
2710196000 2710197110(6) Extender oil8E-5 E-5
2710197120Aviation engine oil Engine oil for automotive7 7E-5
2710197130Engine oil for marine useE-5
2710197210Cylinder oil7E-5
2710197220Spindle oil7 7E-5
2710197230Gear oil7E-5
2710197240Turbine oil7E-5
2710197250Refrigerating machine oil7E-5
2710197310Compound oil7E-5
2710197320 2710197330Liquid paraffin Automatic transmission fluid7 7E-5 E-5
2710197410Anti corrosive oil7E-5
2710197420Cutting oilE-5
2710197430Cleansing oil7 7E-5
2710197440 2710197450Mould release oil Hydraulic brake oil7 7E-5
2710197510Process oil Insulating oil7 7E-5
2710197520E-5
2710197530Heat treating oil7E-5
2710197540Heat transfer oil7E-5
2710197900Other7E-5
2710198010Containing aluminium as additive8E-5
2710198020 2710198030Containing sodium as additive8E-5
2710198040Containing lithium as additive8E-5
27101980908E-5
2710199000(9) Other A. Containing polychlorinated biphenyls8E-5
271091(PCBs), polychlorinated terphenyls (PCTs) or polybrominated
2710911010biphenyls (PBBs) (a) Of motor spirit, aviation spirit and jet fuel5E-5
str. 57
2707600000
2710911020(b) Of naphtha and natural gas liquid1E-0
2710911090(c) Other5E-5
2710912010(a) Of kerosene and jet fuel5E-5
2710912090(b) Other5E-5
2710913000(3) Of gas oils5E-5
2710914010(a) Of light fuel oil(bunker A), fuel oil(bunker B) and bunker C5E-5
2710914090(b) Other5E-5
2710915000(5) Of raw oils, lubricating oil(other than extender oil) and lubricating base oil7E-5
27109190008E-5
271099B. Other
2710991010(a) Of motor spirit, aviation spirit and jet fuel5E-5
2710991020
str. 58
(b) Of naphtha and natural gas liquid1E-0
2710991090(c) Other5E-5
HS code (2002)DescriptionBase RateStaging Category
2710992010(a) Of kerosene and jet fuel5E-5
2710992090(b) Other5E-5
2710993000(3) Of gas oils5E-5
2710994010(a) Of light fuel oil(bunker A), fuel oil(bunker B) and bunker C5E-5
2710994090(b) Other5E-5
2710995000(5) Of raw oils, lubricating oil(other than extender oil) and lubricating base oil7E-5
2710999000(6) Other8E-5
271111A. Natural gas1
2711110000E-0
271112B. Propane5
2711120000B. PropaneE-0
271113C. Butanes
2711130000C. Butanes5E-0
271114D. Ethylene,propylene,butylene and butadiene
2711141000Ethylene5E-0
2711142000Propylene5E-0
2711143000ButyleneE-0
2711144000Butadiene5E-0
271119E. Other
2711190000E. Other5E-0
271121A. Natural gas
2711210000A. Natural gas1E-0
271210Petroleum jelly
271129 2711290000B. Other B. Other5E-0
2712101000Vaseline8E-0
2712109000Other8E-5
271220Paraffin wax containing by weight less than 0.75% of oil
2712200000Paraffin wax containing by weight less than 0.75% of oil Other8 8E-0 E-0
271290 2712901010Slack wax and scale wax Microcrystalline wax8E-0
2712901020 2712901090Other8
27129090108E-0
2712909020Peat wax8E-0
2712909030Ceresin wax8E-0
str. 58
(b) Of naphtha and natural gas liquid1E-0
2710991090(c) Other5E-5
2712909040Synthetic paraffin wax8E-0
2712909090Other8E-0
271311A. Not calcined
2713110000A. Not calcined5E-0
271312B. Calcined
2713120000B. Calcined5E-5
2713202. Petroleum bitumen
27132000002. Petroleum bitumen5E-0
2713903. Other residues of petroleum oils or of oils obtained from bituminous minerals
27139000003. Other residues of petroleum oils or of oils obtained from bituminous minerals5E-0
2714101. bituminous or
2714100000oil shale and tar sands 1. bituminous or oil shale and tar sands5E-0
271490
27149010002. Other Bitumen and asphalt,natural5E-0
2714902000Asphaltites5E-0
2714903000Asphaltic rock5E-0
2715001000tar piTVh(for example,bituminous mastics,cut-backs). Cut-backs5E-0
2715002000Emulsions or stable suspensions of asphalt,bitumen,pitch or tar5E-0
27150030005
2715009000 271600Other Electrical energy.5E-0
HS code (2002)DescriptionBase RateStaging Category
2716000000Electrical energy.5E-0
280110Chlorine
2801100000Chlorine5.5E-0
280120Iodine
2801200000Iodine5.5E-0
280130Fluorine;bromine
2801301000Fluorine5.5E-0
2801302000Bromine5.5E-0
280200Sulphur,sublimed or precipitated; colloidal sulphur.
2802001000Sulphur,sublimed5E-0
2802002000Sulphur,precipitated5E-0
2802003000Colloidal sulfur5E-0
str. 58
(b) Of naphtha and natural gas liquid1E-0
2710991090(c) Other5E-5
280300 Carbon(carbonblacks and other forms of carbon not included).
2803001000elsewhere specified or 1. Acetylene black5.5E-0
2803009010Carbon blacks5.5E-0
2803009090Other5.5E-0
2804101. Hydrogen
28041000001. Hydrogen5.5E-0
280421Argon
2804210000Argon5.5E-0
280429Other
2804291000Helium5.5E-0
2804292000Neon5.5E-0
2804293000Krypton5.5E-0
2804294000Xenon5.5E-0
2804299000Other5.5E-0
2804303. Nitrogen
28043000003. Nitrogen5.5E-0
2804404. Oxygen
28044000004. Oxygen5.5E-0
2804505. Boron;tellurium
2804501000Boron5.5E-0
2804502000Tellurium5.5E-0
280461A. Containing by weight not less than 99.99% of silicon
2804610000A. Containing by weight not less than 99.99% of silicon3E-0
280469B. Other
2804690000B. Other
str. 59
5.5E-0
2804707. Phosphorus
2804701000A. Yellow phosphorous5E-0
2804709000B. Other5.5E-8
280480 8. Arsenic
28048000005.5
280490
2804900000 Sodium9. selenium5.5E-0
280512
280511 2805110000Sodium
2805120000 CalciumCalcium5.5
280519 OtherOtherE-0
2805190000E-0
280530Terbium group
2805301000Cerium group5.5E-0
2805302000 28053030005.5E-0
2805304000 2805305000Yttrium5.5 5.5E-0
2805309000ScandiumE-0
280540Mercury
2805400000 280610Mercury5.5E-0
2806100000Hydrogen chloride (hydrochloric acid) Hydrogen chloride (hydrochloric acid)5.5E-0
HS code (2002)DescriptionBase RateStaging Category
280620Chlorosulphuric acid
2806200000Chlorosulphuric acid5.5E-0
280700Sulphuric acid; oleum.
2807001010For making semiconductor5.5E-0
2807001090Other5.5E-0
2807002000Oleum5.5E-0
280800Nitric acid; sulphonitric acids.
2808001010For making semiconductor5.5E-0
2808001090Other5.5E-0
2808002000Sulphonitric acids5.5E-0
280910Diphosphorus pentaoxide
2809100000Diphosphorus pentaoxide5.5E-5
2809201010For making semiconductor5.5
280920
2809201090Other5.5E-0
2809202010Metaphosphoric acid5.5E-0
2809202020Pyrophosphoric acid5.5E-0
2809202090Other5.5E-0
str. 59
5.5E-0
2804707. Phosphorus
281000Oxides of boron; boric acids.
2810001010Diboron trioxide5.5E-0
2810001090Other5.5E-0
2810002000Ortho boric acid5.5E-8
2810003000Meta boric acid5.5E-0
28100090005.5E-0
281111A. Hydrogen fluoride(hydrofluoric acid)
2811111000(1)for making semiconductor5.5E-0
2811119000(2) Other5.5E-0
281119B. Other
2811191000Hydrogensulphide5.5E-0
2811192000Hydrobromic acid5.5E-5
2811193000Sulphamic acid5.5E-0
2811194000Perchloric acid5.5E-0
2811195000Chloric acid5.5E-0
2811196000Hypophosphorous acid5.5E-0
2811197000Phosphorous acid5.5E-0
2811199010Hydrogen cyanide5.5E-0
2811199090OtherE-5
281121Carbon dioxide
2811210000Carbon dioxide5.5E-0
281122Silicon dioxide
2811221000White carbon5.5E-0
2811229010Silicagel5.5E-0
2811229090Other5.5E-0
281123Sulphur dioxide
2811230000Sulphur dioxide5.5E-0
281129Other
2811291000Carbon monoxide5.5E-0
2811292000Nitrous oxide5.5E-0
2811293000Nitrogen dioxide5.5E-0
2811294000Arsenic trioxide5.5E-0
2811295000Arsenic pentoxide5.5E-0
2811299000Other5.5E-0
2812101. Chlorides and chloride oxides
2812101010Iodine trichloride5E-0
2812101020Phosphorous trichloride5E-5
str. 59
5.5E-0
2804707. Phosphorus
2812101030Phosphorous pentachloride5E-5
2812101040Arsenic trichloride5E-0
2812101050Sulpher monochloride5E-5
2812101060Sulphur dichloride5E-0
2812101090OtherE-0
2812102010Thionyl chloride5
2812102020Carbonyl dichloride(phosgene)5 5E-5 E-0
HS code (2002)DescriptionBase RateStaging Category
2812102030Phosphorous oxychloride5E-5
2812102090Other5E-0
2812902. Other
2812901000Boron trifluoride5.5E-0
2812902000Sulphur hexafluoride5.5E-0
2812909000Other5.5E-8
281310Carbon disulphide
2813100000Carbon disulphide5.5E-0
281390Other
2813901010Tetra phosphorous trisulphide5.5E-0
2813901020Phosphorous pentasulphide5.5E-5
2813901090Other5.5E-0
2813902010Diarsenic pentasulphide5.5E-0
2813902090Other5.5E-0
2813903000Silicon sulphide5.5E-0
2813909000Other5.5E-0
2814101. Anhydrous ammonia
28141000001. Anhydrous ammonia
str. 60
2E-0
2814202. Ammonia in aqueous solution
28142000002. Ammonia in aqueous solution2E-0
281511Solid
2815110000Solid5.5E-0
281512In aqueous solution (soda lye or liquid soda)
2815120000In aqueous solution (soda lye or liquid soda)E-0
281520Potassium hydroxide (caustic potash) Potassium hydroxide (caustic potash)5.5E-0
281530 28153010005.5
2815200000Peroxides of sodium or potassium Sodium peroxideE-0
2815302000Potassium peroxide5.5E-0
281610Hydroxide and peroxide of magnesium
2816102000Magnesium peroxide5.5E-0
281640Oxides, hydroxides and peroxides, of strontium or barium Oxides, hydroxides and peroxides, of strontium or barium
28161010005.5
2817002000Zinc peroxide5.5E-0
2816400000 281700Zinc oxide; zinc peroxide.5.5E-0
281810 28181010001. Artificial corundum,whether or not chemically defined Sized grains3E-0
28181090003E-0
281820Other
28182000001E-0
2818303. Aluminium hydroxide
2818301000Alumina gel5.5E-0
2818309000Other5.5E-8
281910Chromium trioxide
2819100000Chromium trioxide5.5E-0
281990 2819901010 2819901090Other Chromic oxides Other5.5 5.5E-0 E-0
2820101. Manganese dioxide
282090 2820901000E-5
28201000001. dioxide5.5
2819902000Manganese 2. Other Manganese oxide5.5E-0 E-0
282110Iron oxides and hydroxides
2821101000Iron oxides5.5E-8
2821102000 282120Iron hydroxides Earth colours5.5E-5
str. 60
2E-0
2814202. Ammonia in aqueous solution
2820902000 2820909000Manganic oxide Other5.5 5.5E-0
2821200000 282200Earth colours Cobalt oxides and hydroxides; Commercial cobalt oxides.5.5E-0
HS code (2002)DescriptionBase RateStaging Category
2822001010Cobaltic oxide5.5E-0
2822001090Other5.5E-0
28220020105.5E-0
2822002090 282300Other Titanium5.5E-0
2823001000Anatase type5.5E-0
2823009000Other5.5E-5
282410Lead monoxide (litharge,massicot)
2824100000Lead monoxide (litharge,massicot)5.5E-0
282420Red lead and orange lead
2824201000Red lead5.5E-0
2824202000Orange lead5.5E-0
282490Other
2824900000Other5.5E-0
2825101. Hydrazine and hydroxylamine and their inorganic salts
2825101000Hydrazine hydrate5.5E-0
2825109010HydrazineE-0
2825109020Inorganic salts of5.5E-0
2825109030Hydroxylamine5.5E-0
2825109041Hydroxyl ammonium chloride(hydroxylamine hydrochloride)5.5E-0
2825109049Other5.5E-0
2825202. Lithium oxide and hydroxide
2825201000Lithium oxide5.5E-0
2825202000Lithium hydroxide5.5E-0
2825303. Vanadium oxides and hydroxides
2825301000Vanadic pentoxide3E-0
2825309000Other3E-0
2825404. Nickel oxides hydroxides
2825401000Nickel oxides5.5E-5
2825402000Nickel hydroxides5.5E-0
2825505. Copper oxides and hydroxides
2825501000Copper oxides5.5E-0
str. 60
2E-0
2814202. Ammonia in aqueous solution
2825502000Copper hydroxide5.5E-0
2825606. Germanium oxides and zirconium dioxide
2825601000Germanium5.5E-0
2825602000Zirconium dioxide5.5E-0
282570oxides
2825701000 2825702000Molybdenium oxides Molybdenium hydroxide5.5 5.5E-0 E-0
2825808. Antimony oxides5.5E-0
28258000008. Antimony oxides
2825901010Calcium oxide5.5E-0
2825901020Tungsten oxides5.5E-0
2825901030Tin oxides5.5E-0
2825901090Other5.5E-5
2825902010Calcium hydroxide5.5E-0
2825902020Manganes hydroxides5.5E-0
2825902030Tungsten hydroxides5.5E-0
2825902040Tin hydroxides Other5.5 5.5E-0 E-0
2825902090 2825903010Nickel peroxides5.5E-0
2825903090Other
2825909000Other5.5E-0
282611A.
str. 61
Of ammonium or of sodium
2826111010(a) For making semi-conductor5.5E-0
2826111090(b) Other5.5E-0
2826112000(2) Ammonium hydrogen fluoride5.5E-0
2826113010Sodium hydrogen fluoride5.5E-0
2826113090Other5.5E-5
282612B. Of aluminium
2826120000B. Of aluminium5.5E-5
282619C. Other
HS code (2002)DescriptionBase RateStaging Category
2826191000Calcium fluoride5.5E-0
2826192000Antimony fluorides5.5E-0
2826193010 2826193090Other5.5 5.5E-5
28261990005.5E-5
2826202. Fluorosilicates of sodium or of potassium
2826201000Sodium fluorosilicate5.5E-0
2826202000Potassium fluorosilicate5.5E-0
2826303. Sodium hexafluoroaluminate (synthetic cryolite)
28263000003. Sodium hexafluoroaluminate (synthetic cryolite)5.5E-0
2826904. Other
2826901000Artificial chiolite5.5E-0
2826902000Calcium fluorosilicate5.5E-0
2826903000Fluoroborates5.5E-5
2826904000Fluorophosphates5.5E-5
2826905000Fluorosulphates5.5E-0
2826909000Other5.5E-8
282710Ammonium chloride
2827100000Ammonium chloride5.5E-8
282720Calcium chloride
2827200000Calcium chloride5.5E-0
282731Of magnesium
2827310000Of magnesium5.5E-8
282732Of aluminium
2827320000Of aluminium5.5E-5
282733 Of iron 2827330000
282734 2827340000Of iron5.5E-0
282735Of cobalt Of cobalt5.5E-0
str. 61
Of ammonium or of sodium
2827350000
282736Of zinc
2827360000Of zinc5.5E-0
282739 OtherOf mercury
2827391000Of copper5.5E-5
28273920005.5E-0
2827399000Other5.5E-0
282741Of copper
2827411000Copper chloride oxides5.5E-0
2827412000Copper chloride hydroxide5.5E-0
282749Other
2827491000Chloride oxides5.5E-0
2827492000Chloride hydroxides5.5E-0
282751Bromides of sodium or of Potassium
2827511000Sodium bromide5.5E-0
2827512000Potassium bromide5.5E-0
282759Other
2827591000Calcium bromide5.5E-0
2827599000Other5.5E-0
282760Iodides and iodide oxides
2827601000Iodide oxides5.5E-0
2827609010Potassium iodide5.5E-5
2827609090Other5.5E-5
282810 Commercialcalcium hypochlorite and other calcium hypochlorites Commercial calcium hypochlorite and other calcium hypochlorites
28281000005.5E-5
282890Other
2828901010Sodium hypochlorite5.5E-0
2828901020Potassium hypochlorite5.5E-0
2828901090Other5.5E-0
2828902010 2828902020Sodium chlorite5.5 5.5E-0
2828902090Aluminium chlorite OtherE-0
HS code (2002)DescriptionBase RateStaging Category
2828903000Hypobromites5.5E-0
282911A. Of sodium
2829110000A. Of sodium5.5E-0
282919B. Other
2829191000Potassium chlorate5.5E-0
str. 61
Of ammonium or of sodium
2829192000Barium chlorate5.5E-0
2829199000Other5.5E-0
2829902. Other
2829901010Sodium perchlorate5.5E-0
2829901020Ammonium perchlorate5.5E-0
2829901090Other5.5E-0
2829902010Bromates5.5E-0
2829902020Perbromates5.5E-0
2829902030Iodates5.5E-5
2829902040Periodates5.5E-0
283010Sodium sulphides
str. 62
2830101000Sodium hydrogen sulphide5.5E-0
2830109000Other5.5E-0
283020Zinc sulphide
2830200000Zinc sulphide5.5E-0
283030Cadmium sulphide
2830300000Cadmium sulphide5.5E-0
283090Other
2830901000Sulphides5.5E-5
2830902000Polysulphides5.5E-5
283110Of sodium
2831101000Sodium dithionite5.5E-8
2831102000Sodium sulphoxy late (sodium form aldehyde sulphoxylate)5.5E-5
283190Other
2831901000Dithionites5.5E-0
2831902000Sulphoxylates5.5E-8
283210Sodium sulphites
2832101000Sodium bisulphite5.5E-5
2832109000Other5.5E-0
283220Other sulphites
2832201000Ammonium sulphite5.5E-0
2832202000Potassium sulphites5.5E-0
2832203000Calcium sulphites5.5E-0
2832209000Other5.5E-0
283230Thiosulphates
2832301000Ammonium thiosulphate5.5E-0
2832302000Sodium thiosulphate5.5E-5
2832303000Potassium thiosulphate5.5E-0
2832309000Other
2833115.5E-0
2833110000 DisodiumDisodium sulphate sulphate5.5E-0
283319Other
2833191000 2833192000Sodium hydrogen sulphate5.5E-5
2833199000Disodium disulphate5.5E-0
283321Of magnesium
2833210000Of magnesium5.5E-0
283322Of aluminium
2833220000Of aluminium5.5E-0
283323Of chromium
2833230000chromium5.5
str. 62
2830101000Sodium hydrogen sulphide5.5E-0
283324
2833240000 Of nickel 283325 Of copperOf nickel5.5E-0
2833250000 Of copper 283326 Of zinc 2833260000Of zinc5.5E-0
283327Of barium
HS code (2002)DescriptionBase RateStaging Category
2833270000Of barium8E-0
283329Other
2833291000Iron sulphates5.5E-0
2833299000Other5.5E-5
283330Alums
2833300000Alums5.5E-8
283340Peroxosulphates(persulphates)
2833401000Diammonium peroxodisulphate5.5E-0
2833402000Disodium peroxodisulphate5.5E-0
2833403000Calcium peroxodisulphate5.5E-0
2833409000Other5.5E-0
2834101. Nitrites
2834101000A. Sodium nitrite5.5E-5
2834109000B. Other5.5E-5
283421Of potassium
2834210000Of potassium5.5E-0
283429Other
2834291000Barium nitrate5.5E-0
2834299000Other5.5E-5
283510Phosphinates(hypophosphites)and phosphonates(phosphites)
2835101010Sodium hypophosphite5.5E-0
2835101020Calcium hypophosphite5.5E-0
2835101090Other5.5E-0
2835102000Phosphites5.5E-0
283522Of mono or disodium
2835221000Of mono sodium5.5E-0
2835222000Of disodium5.5E-0
283523Of trisodium
2835230000Of trisodium5.5E-0
283524Of potassium
2835240000Of
str. 62
2830101000Sodium hydrogen sulphide5.5E-0
283525 2835250000 Calciumhydrogenorthophosphate ("dicalcium phosphate")5.5E-8
283526 2835260000Other phosphates of calcium Other phosphates of calcium5.5E-0
283529 Other 2835291000Aluminium phosphate5.5E-0
2835299000Other polyphosphates:E-0
2835310000Sodium triphosphate (sodium tripolyphosphate)5.5E-0
283531Sodium triphosphate (sodium tripolyphosphate)
2835391000Sodium metaphosphate5.5E-0
2835392000Sodium pyrophosphates5.5E-0
2835399000Other
283610Commercial ammonium carbonate and other ammonium carbonates
2836100000Commercial ammonium carbonate and other ammonium carbonates5.5E-5
283620Disodium carbonate
2836200000Disodium carbonate8E-5
283630Sodium hydrogencarbonate (sodium bicarbonate)
2836300000Sodium hydrogencarbonate (sodium bicarbonate)5.5E-0
283640Potassium carbonates
2836400000 Potassiumcarbonates5.5E-0
283650Calcium carbonate
2836500000Calcium carbonate5.5E-0
283660Barium carbonate
2836600000 Barium carbonate 283670 Lead carbonates5.5E-0
2836700000Lead carbonates5.5E-0
283691Lithium carbonates
HS code (2002)DescriptionBase RateStaging Category
str. 63
2836910000Lithium carbonates5.5E-0
283692Strontium carbonate
2836920000Strontium carbonate5.5E-0
283699Other
2836991010Magnesium carbonate5.5E-0
2836991090Other5.5E-5
2836992000Peroxocarbonates (percarbonates)5.5E-0
283711Of sodium
2837111000Sodium cyanides5.5E-0
2837112000Sodium cyanide oxides5.5E-0
283719Other
2837191010Potassium cyanide5.5E-0
2837191020Copper cyanides5.5E-0
2837191030Zinc cyanide5.5E-0
2837191090Other
2837192000Cyanide oxides5.5E-0
283720Complex cyanides
2837201000Ferrocyanides5.5E-5
2837202000Ferricyanides5.5E-0
2837209000Other5.5E-0
283800Fulminates,cyanates and thiocyanates.
2838001000Fulminates5.5E-0
2838002000Cyanates5.5E-5
2838003010Sodium thiocyanate5.5E-0
2838003020Potassium thiocyanate5.5E-0
2838003090Other5.5E-5
283911Sodium metasilicates
2839110000Sodium metasilicates8E-0
283919Other
2839190000Other8E-0
283920Of potassium
2839200000Of potassium8E-0
283990Other
2839901000Zirconium silicates8E-0
2839902000Barium silicates8E-0
2839909000 284011Other Anhydrous8E-5
2840110000Anhydrous5E-0
284019Other
2840190000Other5E-0
284020Other borates
str. 63
2836910000Lithium carbonates5.5E-0
2840200000Other borates5E-0
284030Peroxoborates (perborates)
2840300000Peroxoborates (perborates)5E-0
2841101. Aluminates
28411000001. Aluminates5.5E-0
2841202. Chromates of zinc or of leadE-0
28412010005.5
2841202000Chromates of zinc Chromates of lead5.5E-0
2841504. Other chromates and dichromates;peroxochromates
2841300000dichromateE-0
2841501000Potassium chromate5.5 5.5E-5
2841509000 284161Other
2841610000Potassium permanganate
284169Other
2841691000 ManganitesPotassium permanganate5.5 5.5E-0 E-0
2841692000Manganates5.5E-0
2841693000Permanganates5.5E-0
2841706. Molybdates
28417000006. Molybdates5.5E-0
2841807. Tungstates (wolframates)
HS code (2002)DescriptionBase RateStaging Category
28418000007. Tungstates (wolframates)5E-5
2841908. Other
2841901000Stannates5.5E-0
2841902010Barium titannate5.5E-0
2841902020Strontium titannate5.5E-0
2841902030Lead titannate5.5E-0
2841902090Other5.5E-0
2841903000E-0
2841904000Ferrates and ferrites5.5
2841905000Vanadates5.5E-0
2841906000Bismuthates5.5E-0
2841909000Other5.5E-0
284210Double or complex silicates, including aluminosilicates whether or not chemically defined
2842101000Aluminosilicates6.5E-0
str. 63
2836910000Lithium carbonates5.5E-0
2842109000Other5.5E-0
284290Other
2842901000The salts of selenium acids5.5E-0
2842902000The salts of tellurium acidsE-0
2842903000Double or complex salts containing sulphur5.5E-0
2842904000Double or complex nitrates5.5E-0
2842905000Double or complex salts of selenium5.5E-0
2842909000Other
284310 28431010001. Colloidal precious metals Colloidal silver5.5E-0
2843102000Colloidal gold5.5E-0
2843103000Colloidal platinum5.5E-0
2843109000Other5.5E-0
284321A. Silver nitrate
2843211000(1) For making semiconductor5.5E-0
2843219000(2) Other5.5E-0
284329B. Other
str. 64
2843291000(1) for making semiconductor5.5E-0
2843299000(2) Other5.5E-5
2843303. Gold compounds
2843301000A. Potassium gold cyanide for making semi-conductor5.5E-0
2843309000B. Other5.5E-0
2843904. Other compounds;amalgams
2843901000Amalgams5.5E-0
2843909010Platinum compounds5.5E-5
28439090901. Natural uranium and its
284410compounds;alloys,dispersions(including cermets),ceramic products and mixtures containing natural uranium or natural uranium compounds
2844101000A. Natural uranium0E-0
2844102000B. Dispersions (containing natural uranium or natural uraniu m0E-0
2844109000compounds) C. Other0E-0
2844202. Uranium enriched in U235 and its compounds;plutonium and its compounds;alloys,dispersions(including cermets),ceramic products and mixtures containing
2844201000products A. Uranium enriched in U2350E-0
2844202000B. Dispersions(con taining uranium enriched in u235,plutoni um or compounds of these products)0E-0
HS code (2002)DescriptionBase RateStaging Category
2844404. 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
2844401000A.0E-0
2844402000B. Radioactive isotopes0E-0
2844403000C. Dispersions(containing radioactive elements,isotopes or compound)0E-0
2844409000D. Other0E-0
2844505. Spent(irradiated) fuel elements (cartridges) of nuclear reactors
28445000005. Spent(irradiated) fuel elements (cartridges) of nuclear reactors 1. Heavy water (deuterium oxide)0E-0
2845101. Heavy water (deuterium oxide)0E-0
2845100000 2845902. Other
str. 64
2843291000(1) for making semiconductor5.5E-0
28459010000E-0
2845902000A. Heavy hydrogen(deuterium)
2845909000C. Other0E-0
284610Cerium compounds
2846100000Cerium compounds5E-0
2846901000 2846909000Other5
284700Hydrogen peroxide,whether or not solidified with urea. For making semiconductor
2847002000Yttrium oxide5E-0
2847009000Other5.5 5.5E-0 E-0 E-0
284800Phosphides,whether or not chemically defined,excluding ferrophosphorus.
2848001000Of copper (phosphor copper),containing more than 15% by weight of phosphorus5.5E-0
2848002000Aluminium phosphide5.5E-0
28480090005.5
2849101. Of calcium
284920 28492000002. Of silicon
2849100000
284990 2849901000Complex carbides5.5E-0
2849909010Tungsten carbides
str. 65
5.5E-5
2849909090 285000Other Hydrides,nitrides,azides,silicides and borides,whether or not chemically defined,other than compounds which are also carbides of heading 28.49.5.5E-0
2850001000Hydrides5.5E-0
2850002000Nitrides5.5E-0
2850003000Azides5.5E-5
2850004000Silicides5.5E-0
2850005000Other inorganic compounds (including distilled or con-5.5
285100ductivity water and water of similar purity); liquid air(whether or not rare gases have been removed); compressed air; amalgams,other than amalgams of
2851001000precious metals. Distilled or conductivity water and water of similar purity5.5E-0
2851002000Compressed air5.5E-0
2851003000Amalgam
2851004010Cyanogen chloride5.5 5.5E-0
2851004090Other5.5E-0
2851005000Alkali amides5.5E-0
2851009000Other5.5
2901101. Saturated: A. Butanes
29011010000E-0
2901102000B. Hexanes0E-0
2901103000C. Heptanes0E-0
HS code (2002)DescriptionBase RateStaging Category
2901109000D. Other0E-0
290121A. Ethylene
2901210000A. Ethylene0E-0
290122B. Propene(propylene)
2901220000B. Propene(propylene)0E-0
290123C. Butene (butylene) and isomers thereof
2901230000C. Butene (butylene) and isomers thereof0E-0
290124D. Buta-1,3-diene and isoprene
2901241000 (1) Buta-1,3-diene0E-0
2901242000(2) Isoprene0E-0
290129E. Other
2901291000Hexene0
2901292000OcteneE-0
2901299000Other0E-0
str. 65
5.5E-5
2849909090 285000Other Hydrides,nitrides,azides,silicides and borides,whether or not chemically defined,other than compounds which are also carbides of heading 28.49.5.5E-0
290211A. Cyclohexane
2902110000A. Cyclohexane5E-0
290219B. Other
2902190000B. Other5E-0
2902202. Benzene
29022000002. Benzene5E-0
2902303. Toluene
29023000003. Toluene5E-0
290241A. O-xylene
2902410000A. O-xylene5E-0
290242B. M-xylene
2902420000B. M-xylene5E-0
290243C. P-xylene
2902430000C.5E-0
290244D. Mixed xylene isomers
2902505. Styrene
2902440000D. Mixed xylene0
2902500000 2902600000 6. Ethylbenzene5. Styrene5E-0 E-0
2902606. Ethylbenzene
29027000005E-0
290270 7. Cumene 2902908. Other
2902901000NaphthaleneE-0
2902902000Methylnaphthalene0E-0
2902903000Methyl styrene0E-0
2902909000Other0E-0
290311A. Chloromethane(methyl chloride)and chloroethane(ethyl chloride)
2903111000Chloromethane(methyl chloride)5.5E-0
2903112000Chloroethane(ethyl chloride)5.5E-0
290312B. Dichloromethane(methylene chloride
2903120000B. Dichloromethane(methylene chloride5.5E-0
290313C. Chloroforme(trichloromethane)
290314 2903140000 D. CarbonD. Carbon tetrachloride tetrachloride
2903130000E-0
str. 65
5.5E-5
2849909090 285000Other Hydrides,nitrides,azides,silicides and borides,whether or not chemically defined,other than compounds which are also carbides of heading 28.49.5.5E-0
290315E. 1,2-Dichloroethane(ethylene dichloride)
2903150000dichloride)5E-8
290319 F. OtherE. 1,2-Dichloroethane(ethylene
2903191000 29031990001,1,1-trichloroethane(methyl chloroform) Other5.5E-0
290321 2903210000A. Vinyl chloride(chloroethylene)E-8
290322A. Vinyl chloride(chloroethylene)5.5E-0
290323 C. 2903230000B. Trichloroethylene Tetrachloroethylene(perchloroethylene)5.5
2903220000B.
str. 67
Propan-1-ol(propyl alcohol) and propan-2-ol(isopropyl alcohol)
2905121000Propan-1-ol(propyl alcohol)5.5E-5
2905122010For making semiconductor5.5E-5
2905122090Other5.5E-0
290513C. Butan-1-ol(n-butyl alcohol)
2905130000C. Butan-1-ol(n-butyl alcohol)5E-0
290514D. Other butanols
2905140000D. Other butanols5.5E-0
290515 2905151000E. Pentanol(amyl alcohol)and isomers thereof Pentanol(amyl alcohol)5.5E-0
2905152000Isomers of pentanol5.5E-0
29051610002-ethylhexyl alcohol5.5E-8
2905169000Other5.5E-0
290517G. Dodecan-1-ol(lauryl alcohol),hexadecan-1-ol(cetyl alcohol) and octadecan-1-ol(stearyl alcohol)
2905172000Hexadecan-1-ol(cetyl alcohol)5.5E-0
2905173000Octadecan-1-ol(stearyl alcohol)5.5
290519
2905171000E-0
2905191000(1) Heptyl alcohols5.5E-0
2905192000(2) Nonyl acohol5.5E-0
2905193000(3) Isononyl alcohol5E-0
29051990103,3-dimethyl butan-2-ol(pinacolyl alcohol)5E-0
29051990202-Propyl heptyl alcohol5E-0
2905199030Isodecyl alcohol5E-0
2905199090Other
290522Acyclic terpene alcohols5E-0
2905229000Other5E-0
290529Other
2905290000Other5
290531A. Ethylene glycolE-0
HS code (2002)DescriptionBase RateStaging Category
2905310000Ethylene glycol (ethanediol)5.5E-0
290532A. B. Propylene glycol (propane-1,2-diol)
str. 67
Propan-1-ol(propyl alcohol) and propan-2-ol(isopropyl alcohol)
2905320000B. Propylene glycol (propane-1,2-diol)5.5E-0
290539C. Other
29053910001,4-Butanediol5.5E-0
2905392000Neopentyl glycol5.5E-0
2905399000Other5.5E-0
2905412-Ethyl-2-(hydroxymethyl) propane-1,3-diol (trimethylolpropane)
29054100002-Ethyl-2-(hydroxymethyl) propane-1,3-diol (trimethylolpropane)5.5E-0
290542Pentaerythritol
2905420000Pentaerythritol5.5E-0
290543Mannitol
2905430000E-8
290544D-glucitol (sorbitol)
2905440000D-glucitol (sorbitol)8SEN
290545Glycerol
2905450000Glycerol8E-5
290549Other
2905490000Other5.5E-5
290551Ethchlorvynol (INN)
2905510000Ethchlorvynol (INN)5.5E-0
290559Other
2905590000Other5.5E-0
290611Menthol
2906110000Menthol8E-5
290612Cyclohexanol,methylcyclohexanols and dimethylcyclohexanols
2906120000Cyclohexanol,methylcyclohexanols and dimethylcyclohexanols5.5E-0
290613Sterols and inositols
2906131000Sterols5.5E-0
2906132000
290614 2906140000Terpineols
290619 Other
2906191000Borneol5.5E-0
2906199000 OtherBenzyl5.5E-0
290621 2906210000alcohol Benzyl alcohol5.5E-0
290629Other
2906291000Phenylethyl alcohol5.5E-0
2906292000Phenylpropyl alcohol5.5E-0
str. 67
Propan-1-ol(propyl alcohol) and propan-2-ol(isopropyl alcohol)
2906293000Cinnamyl alcohol5.5E-0
2906299000Other5.5E-0
290711A. Phenol(hydroxybenzene) and its salts
2907111000Phenol5.5E-0
2907112000Salts of phenol5.5E-0
290712B. Cresols and their salts
2907121000Cresols5.5E-0
2907122000Salts of cresols5.5E-0
290713 2907131000C. Octylphenol,nonylphenol and their isomers;salts thereof (1) Octylphenol5.5E-0
2907132000(2) Nonyl phenol5E-0
2907139000(3) Other5.5E-0
290714D. Xylenols and their salts
2907141000Xylenols5.5E-0
2907142000Salts of xylenols5.5E-0
290715E. Naphthols and their salts
2907151000(1) Naphthols5.5E-0
2907152000(2) Salts of naphthols5.5E-0
2907199000Other
290719 2907191000F. Other Thymol5.5E-0
HS code (2002)DescriptionBase RateStaging Category
290721A. Resorcinol and its salts
2907211000(1) Resorcinol5.5E-0
2907212000(2) Salts of resorcinol
str. 68
5.5E-0
290722B. Hydroquinone(quinol)and its salts
2907221000Hydroquinone5.5E-0
2907222000Salts of hydroquinone5.5E-0
290723C. 4,4'- Isoropylidenediphenol(bisphenol
29072310004,4'-Isopropylidenediphenol(bisphenol a)5.5E-0
2907232000Salts of 4,4'-isopropylidenediphenol (bisphenol a)5.5E-0
290729D. Other
2907291000Catechol5.5E-0
2907299000Other5.5E-0
2908101. Derivatives containing only halogen substituents and
2908101000Chlorophenols5E-0
2908102000Tetra bromo bisphenol - a5E-0
2908103000Tribromophenol5E-0
2908109000Other5E-5
2908202. Derivatives containing only sulpho groups,their salts and
2908201010esters Naphthol sulphonic acids5.5E-0
2908201020Salts of naphthol sulphonic acids5.5E-0
2908209010Phenol sulphonic acids5.5E-0
2908209090Other5.5E-0
2908903. Other
2908901000Nitrated derivatives5.5E-0
2908902000Nitrosated derivatives5.5E-0
290911Diethyl ether
2909110000Diethyl ether5.5E-0
290919Other Bis(chloromethyl)ether5.5E-0
2909191000 2909192000Methyl tertiary butyl ether5.5E-0
2909199000Other5.5E-0
290920Cyclanic, cyclenic or cycloterpenic ethers and their halogenated, sulphonated,nitrated or nitrosated derivatives
2909201000Cineole5.5E-0
2909209000Other5.5E-0
290930Aromatic ethers and their halogenated, sulphonated,nitrated derivatives
2909301000or nitrosated Anisole5.5E-0
2909302000Anethole5.5E-0
str. 68
5.5E-0
290722B. Hydroquinone(quinol)and its salts
2909303000Diphenylether5.5
2909304000Ambrette musk5.5E-0 E-0
2909305000Decabromodiphenyl oxide5.5E-0
2909309000Other5.5E-0
2909412,2'-Oxydiethanol (diethylene glycol,digol)
2909410000 2909422,2'-Oxydiethanol (diethylene glycol,digol)5.5E-0
2909420000Monomethyl ethers of ethylene glycol or of diethylene glycol Monomethyl ethers of ethylene glycol or of diethylene glycol5.5E-0
290943Monobutyl ethers of ethylene glycol or of diethylene glycol
2909430000Monobutyl ethers of ethylene glycol or of diethylene glycol5.5E-0
290944Other monoalkylethers of ethylene glycol or of diethylene glycol
2909440000Other monoalkylethers of ethylene glycol or of diethylene glycol5.5E-0
290949Other
2909491000Triethylene glycol5.5E-0
29094990005.5E-0
290950Other Ether-phenols,ether-alcoholphenols and their
2909501000Eugenol5.5E-0
2909502000Isoeugenol5.5E-0
2909503000Ether-alcohol-phenols5.5E-0
29095090005.5
HS code (2002)DescriptionBase RateStaging Category
290960Alcohol peroxides,ether peroxides,ketone peroxides and their halogenated,sulphonated,nitrated or nitrosated
2909601000Alcohol peroxides5.5E-0
2909602000Dicumyl peroxide5.5E-0
2909603000Methyl ethyl ketone peroxide5.5E-0
2909609000Other5.5E-0
2910101. Oxirane(ethylene oxide)
29101000001. Oxirane(ethylene oxide)5E-0
2910202. Methyloxirane (propylene oxide)
str. 68
5.5E-0
290722B. Hydroquinone(quinol)and its salts
29102000002. Methyloxirane (propylene oxide)5.5E-0
2910303. 1-Chloro-2,3-epoxypropane (epichlorohydrin)
2910300000 2910903. 1-Chloro-2,3-epoxypropane (epichlorohydrin)
29109000004. Other5.5E-0
291100 2911001010 AcetalsAcetals and hemiacetals,whether or not with other oxygen function,and their halogenated,sulponated,nitrated or nitrosated derivativse.5.5E-0
2911001020 2911009000Other5.5E-0
291211Methanal (formaldehyde)
2912110000Methanal (formaldehyde)5.5E-0
str. 69
291212Ethanal (acetaldehyde)
2912120000Ethanal (acetaldehyde)5.5E-0
291213Butanal (butyraldehyde,normal isomer)
291219Other
29121300005.5E-0
2912191000 2912192000Citronellaldehyde Citral5.5E-0
2912199000Other5.5E-0
291221Benzaldehyde
2912291000Perillaldehyde5.5E-0
291229Other
2912292000Phenylacetaldehyde5.5E-0
2912293000Cinnamaldehyde5.5E-0
2912294000Alpha-amylcinnamaldehyde5.5E-0
2912295000Cyclamen aldehyde5.5E-0
2912299000Other5.5E-0
2912303. Aldehyde-alcohols
2912301000Hydroxycitronell aldehyde5.5E-0
2912309000Other5.5E-0
291241A. Vanillin (4-hydroxy-3-methoxybenzaldehyde)
2912410000A. Vanillin (4-hydroxy-3-methoxybenzaldehyde)5E-0
291242 2912420000B. Ethylvanillin (3-ethoxy-4-hydroxybenzaldehyde) B. Ethylvanillin (3-ethoxy-4-hydroxybenzaldehyde)5.5E-0
291249 2912491000C. Other (1) 3,4,5-trimethoxybenz-aldehyde5.5E-0
2912499000 291250 5. Cyclic(2) Other polymers of aldehydes5.5E-0
2912501000Trioxan5.5E-0
2912502000
2912503000Metaldehyde
2912509000
29126000006. ParaformaldehydeE-0
291260Other
291300 of products6. Paraformaldehyde of heading 29.12.
2913000000Halogenated,sulphonated,nitrated or nitrosated derivatives of products of heading 29.12.5.5E-0
291411Acetone
2914110000
291412
str. 69
291212Ethanal (acetaldehyde)
HS code (2002)DescriptionBase RateStaging Category
2914120000Butanone(methyl ethyl ketone)5.5E-0
2914134-Methylpentan-2-one(methyl isobutyl ketone
29141300004-Methylpentan-2-one(methyl isobutyl ketone5.5E-0
291419Other
29141910003,3-dimethyl-2-butanone (pinacolone)5.5E-0
2914199000Other5.5E-0
291421Camphor
2914210000Camphor5E-0
291422Cyclohexanone and methylcyclohexanones
2914221000Cyclohexanone5E-0
2914222000Methylcyclohexanones5E-0
291423Ionones and methylionones
2914231000Ionones5E-0
2914232000Methyl ionones5E-0
291429Other
2914291000Jasmone5E-0
2914299000Other5
291431Phenylacetone(phenylpropan-2-one)
2914310000Phenylacetone(phenylpropan-2-one)5.5E-0
291439Other
2914390000Other5.5E-0
2914404. Ketone-alcohols and ketone-aldehydes
2914401000Diacetone alcohol(4-Hydroxy-4-methylpentane-2-one)5.5E-0
2914409000Other5.5E-0
2914505. Ketone-phenols and ketones with other oxygen funtion
2914501000Ketone-phenols5.5E-0
2914509000Ohter5.5E-0
291461Anthraquinone
2914610000Anthraquinone5.5E-0
291469B. Other
2914691000(1) Derivatives of anthraquinone5.5E-0
2914699010Qunione-alcohols,quinonephenols,and quinone-aldehydes5.5E-5
2914699090Other5.5E-0
str. 69
291212Ethanal (acetaldehyde)
2914707. Halogenated,sulphonated,nitrated or nitrosated
2914701000derivatives Ketone musk5E-0
2914709000Other5E-0
291511A. Formic acid
2915110000A. Formic acid5.5E-0
291512B. Salts of formic acid
2915121000Calcium formate5.5E-0
2915122000Ammonium formate5.5E-0
2915129000Other
str. 70
5.5E-0
291513C. Esters of formic acid
2915131000(1) Methyl formate5.5E-0
2915132000(2) 2-ethylhexylchloroformate5.5E-0
2915139000(3) Other5.5E-0
291521Acetic acid
2915210000Acetic acid5.5E-0
291522Sodium acetate
2915220000Sodium acetate5.5E-0
291523Cobalt acetates
2915230000Cobalt acetates5.5E-0
291524Acetic anhydrideE-0
291529 2915291000Other
2915240000E-0
29152990005.5 5.5E-0
A. Ethyl 2915310000 A. Ethyl acetate 291532 B. VinylCalcium acetate acetate acetate5.5E-0
291531Other
2915320000B. Vinyl acetateE-0
2915331000
2915335.5
HS code (2002)DescriptionBase RateStaging Category
2915339000(2) Other5.5E-0
291534D. Isobutyl acetate
2915340000D. Isobutyl acetate5.5E-0
291535E. 2-Ethoxyethyl acetate
2915350000E. 2-Ethoxyethyl acetate5.5E-0
291539F. Other
2915391000Amyl acetate5.5E-0
2915392000Isoamyl acetate5.5E-0
2915393000Methyl acetate5.5E-0
2915399000Other5.5E-0
291540 29154010004. Mono-,di- or trichloroacetic acids,their salts and A. Monochloroacetic acid5.5E-0
2915409000B. Other
2915505. Propionic acid,its salts and esters5.5E-0
29155000005. Propionic acid,its salts and esters5.5E-0
2915606. Butanoic acids, pentanoic acids, their salts and esters
str. 70
5.5E-0
291513C. Esters of formic acid
29156000007. Palmitic acid,stearic acid their salts and esters
291570
2915701000E-0
2915702010Stearic acid5.5E-0
2915702020Magnesium stearate5.5E-8
2915702030Lead stearate5.5E-0
2915702040Zinc stearate5.5E-0
2915702050Barium stearate stearate5.5E-0
2915702060Cadmium5.5E-0
2915702070Calcium stearate stearate5.5 5.5E-0 E-0
2915702080ButylE-5
2915702090Other5.5
2915908. Other
2915901000A. Neodecanoilchloride pivaloylchloride5.5E-0
2915909010and 2 - ethyl hexoic acid5.5E-0
2915909090Other5.5E-5
291611A. Acrylic acid and its salts
2916111000Acrylic acid6.5E-0
2916119000Other6.5E-0
291612B. Esters of acrylic acid
2916121000Ethyl acrylate6.5E-0
2916122000Methyl acrylate6.5E-0
2916123000Butyl acrylate6.5E-0
29161240002-ethyl hexyl acrylate6.5E-0
2916129000Other6.5
291613C. Methacrylic acid and its salts
2916131000Methacrylic acid6.5E-0
2916139000Other6.5E-0
291614D. Esters of methacrylic acid6.5
2916141000Methyl methacrylate6.5E-0
2916149000Other E. Oleic,linoleic or linolenic acids,their salts and esters6.5E-0
291615 2916151000Oleic acid,its salts and esters Linoleic acid,its salts and esters6.5E-0 E-0
2916152000Linolenic acid,its salts and esters6.5E-0
str. 70
5.5E-0
291513C. Esters of formic acid
2916153000 291619F. Other
2916190000F. Other6.5E-0
2916202. Cyclanic,cyclenic or cycloterpenic monocarboxylic acids,their anhydrides,halides,peroxides,peroxyacids and their derivatives
2916201000 2916202000Cyclopentenyl acetic acid6.5E-0
2916209000Other6.5E-0
291631Benzoic acid,its salts and esters
2916311000Benzoic acid
str. 71
6.5E-0
2916312000 2916313000Sodium benzoate Benzyl benzoates6.5 6.5E-0 E-0
HS code (2002)DescriptionBase RateStaging Category
2916319000Other6.5E-0
291632Benzoyl peroxide and benzoyl chloride
2916321000Benzoyl peroxide6.5E-0
2916322000Benzoyl chloride6.5E-0
291634Phenylacetic acid and its salts
2916341000Phenylacetic acid6.5E-0
2916342000Salts of phenylacetic acid6.5E-0
291635Esters of phenylacetic acid
2916351000Ethyl phenyl acetate6.5E-0
2916352000Isobutyl phenyl acetate6.5E-0
2916353000Isoamyl phenyl acetate6.5E-0
2916359000Other
291639Other
2916391000Cinnamic acid6.5E-0
2916399000Other6.5E-5
291711Oxalic acid,its salts and esters
2917111000Oxalic acid6.5E-0
2917112000Salts of oxalic acid6.5E-0
2917113000Esters of oxalic acid6.5E-0
291712Adipic acid,its salts and esters
2917121000Adipic acid6.5E-0
2917122000Salts of adipic acid6.5E-0
2917123010Dioctyl adipate6.5E-0
2917123090Other6.5E-0
291713Azelaic acid,sebacic acid,their salts and esters
2917131000Azelaic acid,its salts and esters6.5E-0
2917132000Sebacic acid,its salts and esters6.5E-0
291714Maleic anhydride
2917140000Maleic anhydride6.5E-0
291719Other
2917191000Maleic acid6.5E-0
2917192000Succinic acid6.5E-0
2917193000Sodium succinate6.5E-0
str. 71
6.5E-0
2916312000 2916313000Sodium benzoate Benzyl benzoates6.5 6.5E-0 E-0
2917194000Diethyl malonate6.5E-0
2917195000Diisopropyl malonate6.5E-0
2917199000Other6.5E-5
2917202. Cyclanic,cyclenic or cycloterpenic polycarboxylic acids,their anhydrides,halides,peroxides,peroxyacids and
2917200000their derivatives 2. Cyclanic,cyclenic or cycloterpenic polycarboxylic acids,their anhydrides,halides,peroxides,peroxyacids and their derivatives6.5E-0
291731A. Dibutyl orthophthalates
2917310000A. Dibutyl orthophthalates8E-0
291732B. Dioctyl orthophthalates
2917321000Di-2-ethyl hexyl orthophthalate6.5E-8
2917329000Other6.5E-0
291733C. Dinonyl or didecyl orthophthalates
2917331000Dinonyl orthophthalate6.5E-0
2917332000Didecyl orthophthalates6.5E-0
291734D. Other esters of orthophthalic acid
2917341000Diheptyl orthophthalate6.5E-0
2917342000Diisodecyl orthophthalate6.5E-0
2917349000Other6.5E-0
291735E. Phthalic anhydride
2917350000E. Phthalic anhydride6.5E-0
291736F. Terephthalic acid and its salts
2917361000(1) Terephthalic acid6.5E-0
2917369000(2) Other6.5E-0
291737G. Dimethyl terephthalate
2917370000 291739G. Dimethyl terephthalate H. Other6.5E-0
2917391000 2917392000Isophthalic acid Trioctyltrimellitate (t.o.t.m)6.5 6.5E-0 E-0
2917393000Trimellitic anhydrate6.5E-0
HS code (2002)DescriptionBase RateStaging Category
2917399000Other6.5E-0
str. 71
6.5E-0
2916312000 2916313000Sodium benzoate Benzyl benzoates6.5 6.5E-0 E-0
291811Lactic acid,its salts and esters
2918111000Lactic acid6.5E-0
2918112000Salts of lactic acid6.5E-0
2918113000Esters of lactic acid6.5E-0
291812Tartaric acid
2918120000Tartaric acid6.5E-0
291813Salts and esters of tartaric acid
str. 72
2918131000Salts of tartaric acid6.5E-0
2918132000Esters of tartaric acid6.5
291814Citric acid
2918140000Citric acid8E-0
291815Salts and esters of citric acid
2918151010Calcium citrate6.5E-0
2918151090Other6.5E-0
2918152000Esters of citric acid6.5E-0
291816Gluconic acid,its salts and esters
2918161000Gluconic acid6.5E-0
2918162000Salts of gluconic acid6.5E-0
2918163000Esters of gluconic acid6.5E-0
291819Other
2918191010Malic acid6.5E-0
2918191090Other6.5E-0
2918192010Salts of malic acid6.5E-0
2918192090Other6.5E-0
2918193010Esters of malic acid6.5E-0
2918193020Methyl benzilate6.5E-0
2918193090Other6.5E-0
29181940002. 2-diphenyl-2-hydroxyacetic acid(benzilic acid)6.5E-0
2918199000Other
291821A. Salicylic acid and its salts
2918211000Salicylic acid6.5E-0
2918212090 291822B. O-Acetylsalicylic acid,its salts and esters
2918222000Salts of o-acetylsalicylic acid6.5
2918221000Other6.5E-0 E-0
2918223000 291823Esters of o-acetylsalicylic acid C. Other esters of salicylic acid and their salts6.5E-0
2918231010salicylate6.5E-0
2918231020Ethyl salicylateE-0
2918231090Methyl Other6.5 6.5E-0
2918232000Salts of other esters of salicylic acid6.5E-0
291829
2918291000D. Other (1) β-oxynaphthoic acid and its salts6.5E-0
2918299010Gallic acid6.5E-0
str. 72
2918131000Salts of tartaric acid6.5E-0
2918299020Parahydroxynaphthoic acid6.5E-0
2918299030Parahydroxybenzoic acid6.5E-0
2918299040Salts and esters of gallic acid6.5E-0
29182990906.5E-0
2918300000anhydrides,halides,peroxides,peroxyacids and their derivatives6.5E-0
2918904. Other
29189000004. Other6.5E-5
291900Phosphoric esters and their salts,including lactophos- phates; their halogenated,sulphonated,nitrated or nitrosated
2919001010derivatives. Dimethyl dichlorovinyl phosphate (d.d.v.p)6.5E-0
2919001020Glycerophosphoric acid6.5E-0
HS code (2002)DescriptionBase RateStaging Category
2919001090Other6.5E-5
2919002010Calcium glycerophosphate6.5E-0
29190020906.5E-0
2919009000Other Thiophosphoric esters(phosohorothioates)and6.5E-5
292010their salts;their halogenated,sulphonated,nitrosated derivatives
29201010000.0-diethyl -0- paranitrophenyl- thiophosphate6.5E-0
29201020000.0-dimethyl-0-(3-methyl -4- nitrophenyl) thiophosphate6.5E-0
2920109000Other6.5E-5
292090Other
2920901010Dimethyl sulfate6.5E-0
2920901020Diethyl sulfate6.5E-0
2920901090Other6.5E-0
2920902000Of nitrous and nitric esters6.5E-0
2920903000Of carbonic esters6.5E-0
2920904010Dimethyl phosphite6.5E-0
2920904020Diethyl phosphite6.5E-0
2920904030Trimethyl phosphite6.5E-0
2920904040Triethyl phosphite6.5E-0
2920909000Other6.5E-5
str. 72
2918131000Salts of tartaric acid6.5E-0
292111A. Methylamine,di-or trimethylamine and their salts
2921111010Methylamine6.5E-0
2921111020Salts of methylamine6.5E-0
2921112010Dimethylamine6.5E-0
2921112020Salts of dimethylamine6.5E-0
2921113010Trimethylamine6.5E-0
2921113020Salts of trimethylamine6.5E-0
292112B. Diethylamine and its salts
2921121000Diethylamine6.5E-0
2921122010Diethylamine hydrochlorde6.5E-0
2921122090Other6.5E-5
292119C. Other
2921191000(1) Dimethylaminoethyl chloride hydrochloride6.5E-0
2921199010Dimethyl laurylamine6.5E-0
2921199020Chlormethine(bis(2-chloroethy l)methylamine)6.5E-0
2921199030Bis (2-chloroethyl) ethylamine6.5E-0
2921199040Trichloromethine(tris(2-chloroethyl)amine)6.5E-0
2921199050Di-isopropylamine6.5E-0
2921199060N,N-diisopropyl-B-aminoethylchloride6.5E-0
2921199070N,N-Dialkyl (methyl,ethyl, n-propyl or isopropyl)2-6.5E-0
2921199090Other6.5E-5
292121A. Ethylenediamine and its salts
2921211000Ethylenediamine6.5E-0
2921212000Salts of ethylenediamine6.5E-0
292122B. Hexamethylenediamine and its salts
2921221000(1) Hexamethylenediamine6.5E-0
2921222000(2) Hexamethylene diamine adipate6.5E-0
2921229000(3) Other6.5E-0
292129C. Other
2921291000Diethylenetriamine5E-0
2921292000Triethylene tetramine5E-0
2921299000Other5E-0
2921303. Cyclanic,cyclenic or cycloterpenic mono- polyamines,and their derivatives;salts thereof
2921301000Cyclohexylamine6.5E-0
2921309000Other6.5E-0
2921411000Aniline6.5
292141A. Aniline and its salts
2921412000 292142Salts of aniline B. Aniline derivatives and their salts6.5E-0
2921422000Nitrohalogenated derivatives of aniline 2,4,5 - trichloroaniline6.5E-0
29214210006.5E-0
HS code (2002)DescriptionBase RateStaging Category
2921429000Other6.5E-0
292143C.Toluidines and their derivatives;salts thereof
2921431000(1) Para-toluidine-m-sulfonic acid and its salts6.5E-0
2921432000(2) 2-chloro-para-toluidine-5-sulf- onic acid and its salts6.5E-0
str. 73
l)methylamine)6.5E-0
2921199030Bis (2-chloroethyl) ethylamine6.5E-0
2921433000(3) 3-amino-6-chlorotoluene-4-sulf- onic acid and its salts6.5E-0
2921439010Toluidines6.5E-0
2921439090Other6.5
292144thereof Diphenylamine
29214410006.5E-0
2921449000Other6.5E-0
292145E. 1-Naphthylamine(alpha-naphthylamine),2- naphthylamine(beta-naphthylamine)and their derivatives;salts thereof
29214510006.5E-0
2921459010(a) 1-Naphthylamine (alpha-naphthylamine) and its salts6.5E-0
2921459020(b) 2-Naphthylamine (beta-naphthylamine) and its salts6.5E-0
2921459030(c) 2-naphthylamine-3,6,8-trisulfonic acid and its salts5E-0
2921459090(d) Other
292146(INN), etilamfetamine (INN), fencamfamin (INN), lefetamine (lNN), levamfetamine (INN), mefenorex (INN) and phentermine (INN); salts thereof
2921460000F. Amfetamine (INN), benzfetamine (INN), dexamfetamine (INN), etilamfetamine (INN), fencamfamin (INN), lefetamine (lNN), levamfetamine (INN), mefenorex (INN) and phentermine (INN); salts thereof6.5E-0
292149G. Other
2921490000G. Other
292151A. o-,m-,p-phenylenediamine,diaminotoluenes,and their
2921511000derivatives; salts thereof para-phenylenediamine
2921512000(2) N-(1.3-dimethyl butyl) -n-phenyl-para-phenylene-diamine6.5E-0
2921519010O-phenylene diamine6.5E-0
2921519020M-phenylene diamine6.5E-0
2921519030P-phenylene diamine6.5E-0
2921519040Diaminotoluenes
2921519090Other6.5E-0
292159B. Other
str. 73
l)methylamine)6.5E-0
2921199030Bis (2-chloroethyl) ethylamine6.5E-0
2921591000(1) 3,3-dichloro benzidine sulfonic acid salts6.5E-0
2921599010(a) Benzidine6.5E-0
2921599020(b) Benzidine dihydrochloride6.5E-0
2921599030(c) 4,4'diaminostilbene-2,2'-disulfonic acid and its salts6.5E-0
str. 74
2921599040(d) Benzidine's salts other than benzidine dihydrochloride6.5E-0
2921599050(e) o-Tolidine and its salts6.5E-0
2921599090(f) Other6.5E-0
292211Monoethanolamine and its salts
2922111000Monoethanolamine6.5E-0
2922112000Salts of monoethanolamine6.5E-0
292212Diethanolamine and its salts
2922121000Diethanolamine6.5E-0
2922122000Salts of diethanolamine6.5E-0
292213Triethanolamine and its salts
2922131000Triethanolamine6.5E-0
292214Dextropropoxyphene (INN) and6.5
2922132000E-0
292219Salts of Other
2922140000its salts Dextropropoxyphene (INN) and its salts
2922191000Arylethanolamines6.5E-0
2922193010N,N-Dimethyl-2 aminoethanol and its protonated salts6.5E-0
2922193020N, N-Diethyl-2-aminoethanol and its protonated salts6.5
2922193090Other6.5E-0 E-0
2922194000 2922195000Ethyldiethanolamine Methyldiethanolamine6.5 6.5E-0
2922196000Diethylaminoethanol6.5E-0 E-0
HS code (2002)DescriptionBase RateStaging Category
2922199000Other6.5E-0
292221A. 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 its6.5E-0
2922212000salts5E-0
2922213000(3) 2-amino-5-naphthol-7-disulphonic acid (j acid) and its salts6.5E-0
2922219000(4) Other6.5E-0
292222B. Anisidines,dianisidines,phenetidines,and their salts
str. 74
2921599040(d) Benzidine's salts other than benzidine dihydrochloride6.5E-0
2922221000Anisidines and their salts6.5E-5
2922222000Dianisidines and their salts6.5E-0
2922223000and their salts
292229C. Other
2922291000(1) Para-aminophenol6.5E-0
2922299010Meta-aminophenol6.5E-0
2922299020Ortho-aminophenol6.5E-0
2922299030Amino cresols6.5E-0
2922299090Other6.5E-0
292231A. Amfepramone (INN), methadone (INN) and normethadone (INN); salts thereof
2922310000A. Amfepramone (INN), methadone (INN) and normethadone (INN); salts thereof6.5E-0
292239B. Other
29223910004-(n-ethyl-n'-beta-ethoxy-ethylamino -2-methyl benzaldehy de6.5E-0
2922392000Amino anthraquinons and their salts6.5E-0
2922393000Amino anthraquinons of derivatives6.5E-0
29223990006.5E-5
292241A. Lysine and its esters; salts thereof
2922411000Lysine6.5E-0
2922412000Esters of lysine6.5E-0
2922413000Salts of lysine and its esters6.5E-0
292242B. Glutamic acid and its salts
2922421000(1) Glutamic acid5E-0
2922422000(2) Sodium glutamate8E-0
2922423000(3) Other salts of glutamic acid6.5E-0
292243C. Anthranilic acid and its salts
2922431000Anthranilic acid6.5E-0
2922439000Salts of anthranilic acid6.5E-0
292244D. Tilidine (INN) and its salts
2922440000D. Tilidine (INN) and its salts6.5E-0
292249E. Other
2922491000Glycine6.5E-0
str. 74
2921599040(d) Benzidine's salts other than benzidine dihydrochloride6.5E-0
2922492000Alanine6.5E-0
2922493000Leucine6.5E-0
2922494000Valine6.5E-0
2922495000Aspartic acid6.5E-0
2922496000Phenylglycine6.5E-5
2922497000Ethyl para amino benzoate6.5E-0
2922499000Other
str. 75
6.5E-5
2922505. Amino-alcohol-phenols,amino-acid-phenols and other amino-compounds with oxygen function
2922501000A. Serine6.5E-0
2922502000B. Para-amino salicylic acid and its salts6.5E-0
2922503000C. 1-p-nitrophenol-2-amino-1,3-propane diol6.5E-0
2922504000D. Dialphahydroxyphenylglycine6.5E-0
2922509000E. Other6.5E-5
292310Choline and its salts
2923101000Choline6.5E-0
2923102000Salts of choline6.5E-5
292320Lecithins and other phosphoaminolipids
2923201000Lecithins6.5E-0
2923202000Other phosphoaminolipids6.5E-0
292390Other
2923900000Other6.5E-0
HS code (2002)DescriptionBase RateStaging Category
292411A. Meprobamate (INN)
2924110000A. Meprobamate (INN)6.5E-0
292419B. Other
2924191000Dimethylformamide6.5E-0
2924192000Dimethylacetamide6.5E-0
2924199000Other
292421A. Ureines and their derivatives;salts thereof
2924210000A. Ureines and their derivatives;salts thereof6.5E-5
292423B. 2-Acetamidobenzoic acid(N-acetylanthranilic acid) and its salts B. 2-Acetamidobenzoic acid(N-acetylanthranilic acid) and its
2924230000salts C. Ethinamate (INN)6.5E-0
292424 2924240000C. Ethinamate (INN)6.5E-0
292429D. Other
2924291010(a) Aminoacetanilide and its derivatives6.5E-0
2924291020(b) Acetaminophen6.5E-0
2924291090Other
2924292000(2) Aceto acetanilide and its derivatives5E-0
str. 75
6.5E-5
2922505. Amino-alcohol-phenols,amino-acid-phenols and other amino-compounds with oxygen function
2924299010Lidocaine hydrochloride6.5E-0
2924299090Other6.5E-8
292511Saccharin and its salts
2925111000Saccharin6.5E-0
2925112000Salts of saccharin6.5E-0
292512Glutethimide (INN)6.5E-0
2925120000 292519Glutethimide (INN) Other
2925191000Phthalimide6.5E-0
2925199000Other6.5E-0
292520Imines and their derivatives;salts thereof
2925201000Guanidine6.5E-0
2925202000Diphenyl guanidine6.5E-0
2925209000Other6.5E-0
2926101. Acrylonitrile
29261000001. AcrylonitrileE-0
292620 29262000002. 1-Cyanoguanidine(dicyandiamide)E-0
292630 29263000003. Fenproporex(INN) and its salts; methadone (INN)6.5
292690intermediate(4-cyano-2-dimethylamino-4,4-diphenylbutane) 4. Other B.6.5E-0
2926901000A. Acetonitrile6.5E-0
29269020001,4-diamino-2,3-dicyanoanthraquinon6.5E-0
2926909010Malono nitrile6.5E-0
2926909090Other6.5E-8
292700 2927001100Diazo-,azo- or azoxy-compounds.
2927001900A. 6-nitro-1-diazo-2-naphthol-4- sulfonic acid B. Other6.5E-0
2927002100Azodicarbonamide8E-0
2927002910Azoisobutyronitrile8E-0
2927002990Other8
29270030003. Azoxy-compoundsE-0
292800Organic derivatives of hydrazine or of hydroxylamine.
29280010001. Phenylhydrazine6.5E-0
str. 75
6.5E-5
2922505. Amino-alcohol-phenols,amino-acid-phenols and other amino-compounds with oxygen function
2928009010Perillartine6.5
2928009020Methylethyl ketoxime6.5 6.5E-0 E-0
2928009090 292910Other IsocyanatesE-0
2929102000Diphenyl methane diisocyanate6.5E-0
2929109000Other6.5E-0
292990Other
2929901000Isocyanides6.5E-0
HS code (2002)Description
str. 77
29310034006.5E-0
2931003500O-Alkyl ( ≤ C10,including cycloalkyl)alkyl(methyl, ethyl, n-propyl or isopropyl)phosphonofluoridates6.5E-0
2931003700propyl or isopropyl) phosphoramidocyanidates6.5E-0
2931003911Dimethyl methylphosphonate6.5E-0
29310039126.5E-0
2931003913Diethyl methylphosphonate6.5E-0
2931003914Dimethyl ethylphosphonate6.5E-0
2931003919Others Alkyl (methyl, ethyl, n-propyl or isopropyl)phosphonyl difluorides6.5E-0
29310040106.5E-0
2931004090Other6.5E-0
2931005010Methyl phosphonyl dichrolide6.5E-0
2931005020Methyl hosphinyl dichrilide6.5E-0
2931005030Ethyl phosphinyl dichrolide6.5E-0
2931005040Ethyl phosphinyl dichrolide6.5E-0
2931005090Other6.5E-0
2931009010Dibutyl tin oxide
2931009020Diethyl aluminium chloride6.5E-0
2931009090Other6.5E-0
293211 2932110000A. Tetrahydrofuran A. Tetrahydrofuran6.5E-0
293212B. 2-Furaldehyde (furfuraldehyde)E-0
2932120000B. 2-Furaldehyde (furfuraldehyde)6.5
293213C. Furfuryl alcohol and tetrahydrofurfuryl alcohol
2932131000Furfurylalcohol6.5E-0
2932132000Tetrahydrofurfuryl alcohol6.5E-0
293219D. Other
2932190000D. Other6.5E-0
293221Coumarin,methylcoumarins and ethylcoumarins
2932211000Coumarin5E-0
2932212000Methylcoumarins5E-0
2932213000Ethylcoumarins5E-0
293229Other lactones
2932291000Nonalactone5E-0
str. 77
29310034006.5E-0
2932292000Undecalactone5E-0
2932293000Butyrolactone5E-0
2932294000Santonin5E-0
2932295000Phenolphthalein5E-0
2932296000Glucuronolactone5E-0
2932297000Dehydracetic acid and its salts5E-0
2932298000Acetyl ketene(diketene)5E-0
2932299000Other5E-0
293291Isosafrole
2932910000Isosafrole6.5E-0
293292 29329200001-(1,3-Benzodioxol-5-yl)propane-2-one 1-(1,3-Benzodioxol-5-yl)propane-2-one6.5
2932930000PiperonalE-0
293293PiperonalE-0
293294Safrole
2932940000Safrole6.5E-0
293295
293299 2932991000Other Dioxanes
str. 78
6.5E-0
2932950000Tetrahydrocannabinols (all isomers)E-0
2932992000Benzofuran(Coumarone)6.5E-0
2932993000Mercurochrome6.5E-0
HS code (2002)DescriptionBase RateStaging Category
29329940003,4-Methylene dioxyphenyl-2-propanone6.5E-0
2932999000Other6.5E-8
293311A. Phenazone(antipyrin)and its derivatives
2933111000(1) Methylene bis(1-phenyl-2,3-dimethyl -4-methylamino pyra zolone-5)6.5E-0
2933119010Phenazone(antipyrin)6.5E-0
2933119020Aminophenazone6.5E-0
2933119030Sulpyrine6.5E-0
2933119040Isopropyl antipyrin6.5E-5
2933119090Other6.5E-0
293319B. Other6.5E-5
2933191000(1) Pyrazolone and its derivatives Phenyl butazone
29331990106.5E-0
2933199020Pyrazolate6.5E-0
2933199090Other6.5E-0
293321Hydantoin and its derivatives
2933211000Hydantoin6.5E-0
2933212000Derivatives of hydantoin6.5E-5
293329Other
2933291000Lysidine6.5E-0
2933299000Other6.5E-5
293331Pyridine and its salts
2933311000Pyridine6.5E-0
2933312000Salts of pyridine6.5E-8
293332Piperidine and its salts
2933321000Piperidine
2933329000Salts of piperidine Alfentanil (INN), anileridine (INN), bezitramide
str. 78
6.5E-0
2932950000Tetrahydrocannabinols (all isomers)E-0
2933330000trimeperidine (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) intermediate6.5E-0
293339Other
2933391000Isonicotinic acid hydrazide6.5E-0
29333930003-Hydroxy-1-methylpiperidine6.5E-0
29333940003-Quinuclidinyl benzilate6.5E-0
2933395000Quinuclidin-3-ol6.5E-0
2933399000Other6.5E-5
293341Levorphanol(INN) and its salts
2933410000Levorphanol(INN) and its salts6.5E-0
2933491000 2933499000Pyrvinium pamoate Other6.5 6.5E-0 E-0
293352
2933520000
str. 79
Malonylurea(barbituric acid) and its salts6.5E-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), secbutabarbital6.5E-0
HS code (2002)DescriptionBase RateStaging Category
293354Other derivatives of malonylurea (barbituric acid); salts thereof
2933540000Other derivatives of malonylurea (barbituric acid); salts thereof6.5E-0
293355Loprazolam (INN), mecloqualone (INN), methaqualone (INN) and zipeprol (INN); salts thereof
2933550000Loprazolam (INN), mecloqualone (INN), methaqualone (INN) and zipeprol (INN); salts thereof6.5E-0
293359E. Other
2933591100(a) 5-fluorouracil6.5E-0
2933591910Pyrimidine6.5E-0
2933591990Other6.5E-0
2933592010(a) Piperazine6.5E-0
2933592020(b) Piperazine citrate6.5E-0
2933592030(c) Piperazine adipate6.5E-0
2933592040(d)6.5E-0
2933592090 2933599000(e) Other6.5 6.5E-5 E-5
293361(3) Other
2933610000A. Melamine6.5E-0
293369B. Other
2933691000(1) Cyanuric chloride6.5E-0
2933692000(2) Hexamethylene tetramine6.5E-0
2933699010Trimethylene trinitramine6.5E-0
2933699090 2933716-Hexanelactam (epsilon-caprolactam)E-0
29337100006-Hexanelactam (epsilon-caprolactam)6.5E-0
str. 79
Malonylurea(barbituric acid) and its salts6.5E-0
Malonylurea(barbituric acid) and its salts B. Allobarbital (INN), amobarbital (INN), barbital (INN),
293372 2933720000Clobazam (INN) and methyprylon (INN) Clobazam (INN) and methyprylon (INN)6.5E-0
293379Other lactams
2933791000Isatin6.5E-0
29337920002-hydroxyquinoline6.5E-0
29337930001-vinyl-2-pyrrolidone6.5E-0
2933799000Other6.5E-0
293391A. 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 Other6.5E-0
293399 2933991000B. Other
2933910000clonazepam (INN), clorazepate, delorazepam (INN), diazepam (lNN), estazolam (INN), ethyl loflazepate (INN), fludiazepam (INN), flunitrazepam (INN), flurazepam (INN), halazepam (INN), lorazepam6.5E-5
2934101. Compounds containing an unfused thiazole ring(whether
2934109000B.6.5E-0
str. 80
Mercaptobenzothiazole
2934202. Compounds containing in the structure a benzothiazole
29342020006.5
29342030006.5
2934201000fused
2934209000Other6.5E-0
HS code (2002)DescriptionBase RateStaging Category
2934301000Phenothiazine (thiodiphenyl amine)6.5E-0
2934309000Other Aminorex (INN), brotizolam (INN),6.5E-0
293491 2934910000sufentanil (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 ther6.5E-0
293499 2934991000B. Other (1) Morpholine6.5E-0
2934992000(2) Nucleic acids,their salts and derivatives8E-5
29349930007-Aminocephalosporanic6.5E-0
2934999000(4) Other6.5E-8
293500Sulphonamides. 1. Ortho-toluene sulphonamide6.5E-0
2935001000 2935002000 29350030002. 5-amino-2-methyl -n-phenyl benzene sulfonamide6.5 6.5E-0 E-0
2935004000E-0
29350050005. 2-amino-ethyl -n- phenyl benzene sulfonanilide6.5E-0
2935006000 29350070006. Sulfamethoxazole 7. Sulfamethoxine6.5 6.5E-5 E-0
2935008010Sulphamine6.5E-0
2935008020Sulphapyridine6.5E-0
2935008030Sulphadiazine6.5E-0
2935008040Sulphamerazine6.5E-0
29350080506.5E-0
2935008090Other Para-sulphamylbenzylamine6.5 6.5E-5 E-0
2935009010 2935009090Other6.5E-5
293610Provitamins,unmixed
str. 80
Mercaptobenzothiazole
2936101000 2936109000Other
293621Vitamins A and their derivatives6.5E-0
2936210000Vitamins A and their derivatives6.5E-0
293622 2936220000Vitamin B ₁ and its derivatives Vitamin B ₁ and its derivatives6.5E-0
293623Vitamin B ₂ and its derivatives Vitamin B ₂ and its derivatives
29362300006.5
293624D- or DL-pantothenic acid (Vitamin B ₃ or Vitamin B5) and
str. 81
its derivatives
2936240000D- or DL-pantothenic acid (Vitamin B ₃ or Vitamin B5) and its derivatives6.5E-0
293625Vitamin B6 and its derivatives
29362500006.5E-0
293626 2936260000Vitamin B6 and its derivatives
293627Vitamin C and its derivatives
2936271000Ascorbic acid6.5E-0
2936272000Sodium ascorbate6.5E-0
2936273000ascorbate
2936279000Calcium6.5E-0
293628Other Vitamin E and its derivatives6.5E-0
2936281000Alpha-tocoperol acetate6.5E-0
2936289000Other6.5E-0
293629Other vitamins and their derivatives B9
2936291010Vitamin6.5E-0
2936291090Other6.5E-0
2936292000Vitamins D and their derivatives6.5E-8
HS code (2002)DescriptionBase RateStaging Category
2936293000Vatamin H and its derivatives6.5E-0
2936294000Vatamins K and their derivatives6.5E-0
2936295000Other6.5
2936299000 293690Other,including natural concentrates6.5E-5
2936900000Other,including natural concentrates6.5E-0
293711A. Somatotropin, its derivatives and structural analogues
2937111000Of subheading 2933.9 or 2934.96.5E-0
2937119000Other0E-0
293712B. Insulin and its salts
2937120000B. Insulin and its salts0
293719C. Other
2937191000Of subheading 2933.9 or 2934.96.5E-0
2937199000Other0E-0
2937212000 2937213000Prednisone0E-0 E-0
2937211000Cortisone Hydrocortisone0 0E-0
2937214000Prednisolone0E-0
293722Halogenated derivatives of corticosteroidal hormones
str. 81
its derivatives
2937220000Halogenated derivatives of corticosteroidal hormones0E-0
293723Oestrogens and progestogens
2937230000Oestrogens and progestogens0E-0
293729Other
2937292000Of subheading 2914.50.5.5E-0
2937299000Other0E-0
293731Epinephrine
2937310000Epinephrine0E-0
293739Other
2937399000Other0E-0
2937404. Amino-acid derivatives
29373910002922.50.E-0
293750 2937501000their derivatives and structural analogues Of subheading 2918.19 or 2918.90.6.5E-0
2937502000Of subheading 2934.96.5E-0
2937509000Other0E-0
2937906. Other
2937901000Of subheading 2933.9 or 2934.9
str. 82
6.5E-0
2937909000Other0E-0
293810
2938102000Derivatives of rutoside6.5E-0
293890Other
2938101000Rutoside (rutin)6.5E-0
2938901000 2938902000Digitalis glycosides Glycyrrhizin and glycyrrhizates6.5 6.5E-0 E-0
2938903000Saponins6.5E-0
2938904000Stevioside6.5E-0
2938909000Concentrates of poppy straw; buprenorphine (INN), codeine, dihydrocodeine (INN), ethylmorphine, etorphine (INN), heroin, hydrocodone (INN), hydromorphone (INN),
2939111000thebaine; salts thereof Morphine0E-0
2939112000Ethylmorphine0E-0
2939113000Codeine0E-0
2939114000Concentrates of poppy straw containing not less than 50% by8E-0
2939119000Other0E-0
293919Other
HS code (2002)DescriptionBase RateStaging Category
2939190000Other0E-0
293921Quinine and its salts
2939210000Quinine and its salts0E-0
293929Other
2939291000Quinidine and its derivatives;salts thereof0E-0
2939292000Cinchonine and its derivatives;salts thereof:0E-0
2939293000Cinchonidine and its derivatives:salts thereof:0E-0
29392990000E-0
2939300000Caffeine and its salts0E-0
293941Ephedrine and its salts
2939411000
2939419000 293942Salts of ephedrines: Pseudoephedrine(INN) and its salts0E-0
2939421000Pseudo ephedrine0E-0
2939429000Salts of pseudoephedrine0E-0
293943Cathine (INN) and its salts
2939430000Cathine (INN) and its salts0E-0
str. 82
6.5E-0
2937909000Other0E-0
293949Other
2939490000Other0E-0
293951Fenetylline (INN) and its salts
2939510000Fenetylline (INN) and its salts0E-0
293959Other
2939590000Other0E-0
293961Ergometrine(INN)and its salts
2939611000Ergometrine0E-0
2939619000Salts of ergometrineE-0
293962 2939621000Ergotamin(INN)and its salts Ergotamin0E-0
2939629000Salts of ergotamin0E-0
293963Lysergic acid and its salts
2939639000acid
293969Other
2939631000LysergicE-0
2939690000 293991Other Cocaine, ecgonine, levometamfetamine, metamfetamine (INN), metamfetamine racemate; salts, esters and other derivatives thereof0E-0
2939910000Cocaine, ecgonine, levometamfetamine, metamfetamine (INN), metamfetamine racemate; salts, esters and other derivatives thereof0E-0
293999
2939991000Other Atropine and homatropine0E-0
2939992000Arecoline
str. 83
0E-0
2939993000Piperine0E-0
2939994000Nicotine and its salts0E-0
29399990000E-0
294000Sugars,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.
2940001010Galactose8E-0
2940001020Sorbose8E-0
2940001030 2940001090Other8E-0
2940002010Hydroxypropyl sucrose8E-0
29400020908E-5
2941101000structure;salts thereof A. Penicilline G potassium6.5E-0
2941109010Penicilline G sodium6.5E-0
2941109020Penicilline VE-0
HS code (2002)DescriptionBase RateStaging Category
2941109090Other6.5E-8
2941202. Streptomycins and their derivatives; salts thereof
29412000002. Streptomycins and their derivatives; salts thereof6.5E-0
294130 29413010003. Tetracyclines and their derivatives;salts thereof Chlorotetracycline6.5E-0
2941302000Oxy-tetracycline hydrochloride6.5E-0
2941303000Chlorotetracycline hydrochloride6.5E-0
2941309000Other6.5E-0
2941404. Chloramphenicol and its derivatives; salts thereof
29414000004. Chloramphenicol and its derivatives; salts thereof6.5E-0
294150 29415010005. Erythromycin and its derivatives;salts thereof A. Erythromycin thiocyanate B.6.5E-0
2941509000Other6.5E-5
2941906. Other
2941902000A. 11-alpha-chloro -6- deoxy -6-demethyl -6- methylene -5-ox ytetracycline paratoluene sulfonate6.5E-0
2941909010Kanamycine sulfate6.5E-0
2941909020E-0
str. 83
0E-0
2939993000Piperine0E-0
2941909030Gentamycine sulfate6.5E-0
2941909040Leucomycin6.5E-0
2941909090Other6.5E-8
294200Other organic compounds.
2942001000Ketens6.5E-0
2942009010Copper acetoarsenite6.5E-0
2942009090Other6.5E-5
3001101. Glands and other organs,dried,whether or not powdered
3001101000Glands0E-0
3001102000Bear's gall0E-0
3001109000Other0E-0
3001202. Extracts of glands or other organs or of their secretions
3001201000Gland extracts0E-0
3001202000Liver extracts0E-0
3001203000Gall bag extracts0E-0
3001204000Panceus extracts0E-0
3001205000Stomach extracts0E-0
3001209000Other0E-0
3001903. Other
3001901000Skin and bone grafts0E-0
3001909010Heparin and its salts0E-0
3001909090Other0E-0
3002101. Antisera and other blood fractions and modified immunological products,whether or not obtained by means of biotechnological processes.
3002101000A. Preparations of blood fractions and put up in packings as medicaments0E-0
3002102010Haemoglobin0E-0
3002102020Globulins0E-0
3002103000 3002109010C. Thrombin and prothrombinase (1) Antisera0 0E-0 E-0
3002109020(2) Serums and blood plasma (excluding reproduced by synthesis)0E-0
30021090900E-0
300220(3) Other 2. Vaccines for human medicine
30022000002. Vaccines for human medicine0E-0
3002303. Vaccines for veterinary medicine
3002301000A. Vaccines against foot and mouth disease0E-0
3002309000B. Other0E-0
str. 83
0E-0
2939993000Piperine0E-0
300290 30029010004. Other A. Human blood0E-0
3
str. 84
002902000B. Animal blood(prepared for therapeutic,prophylactic or diagnostic uses)0E-0
3002903010(1)Saxitoxin6.5E-0
3002903020(2)Ricin8
HS code (2002)DescriptionBase RateStaging Category
3002903090(3)Other0E-0
3002904000D. Microbial culture0E-0
3002905000 3002906000F. Bacteriophage0 0E-0
3002909000G. Other0
300310penicillanic acid structure,or streptomycins or their derivatives
3003101000Containing penicillines or derivatives thereof,with a penicillanic acid structure8E-8
3003102000Containing streptomycins or their derivatives8E-5
300320Containing other antibiotics
3003201000Anti-tuberculosis preparations and anti-cancer preparations8E-5
3003209010Preparations containing chloramphenicol8E-0
3003209090Other8E-5
300331Containing insulin
3003310000Containing insulin8E-5
300339Other
3003391010Preparations containing pituitary (anterior) hormones8E-0
3003391020Preparations containing pituitary (posterior) hormones8E-5
3003392000Preparations containing salivary gland hormones8E-0
3003393000Preparations containing thyroid and parathyroid hormones8E-0
3003394000Preparations containing anabolic steroids8E-0
3003395000Preparations containing adrenal cortical hormones8E-0
3003396000Preparations containing adrenal medulla hormones8E-0
3003397000Preparations containing male sex hormones8E-0
3003398000and gestagens,progestins
3003399000Other8E-0
300340Containing alkaloids or derivatives thereof but not containing hormones other products of heading 29.37 or
3003401000antibiotics Anti-cancer preparations8E-0
3003409110Preparations containing morphine8E-0
3003409120Preparations containing quinine8E-0
str. 84
002902000B. Animal blood(prepared for therapeutic,prophylactic or diagnostic uses)0E-0
3002903010(1)Saxitoxin6.5E-0
3003409130Preparations containing theobromine8E-0
3003409210Preparations containing caffeine8E-0
3003409220Preparations containing strychnine
3003409230 3003409310Preparations containing ephedrine Preparations containing cocaine8 8E-0 E-0
3003409320Preparations containing alkaloids of rye ergot8E-0
3003409330Preparations containing nicotine8
3003409400Preparations containing atropine and homatropine8E-0
3003409500Preparations containing arecoline8E-0
3003409600Preparations containing piperine8E-0
3003409900Other8E-0
300390Other
3003901000Anti-tuberculosis preparations anthelmintic preparations and anticancer preparations8E-5
3003909100Preparations containing aspirin8E-0
3003909200Preparations containing anti-allergic agents8E-0
3003909300Preparations containing vitamins8E-0
3003909400Preparations containing antler8E-0
3003909500Preparations containing ginseng8E-0
3003909600Preparations containing royal jelly8E-0
3003909900Other Containing penicillins or derivatives thereof,with8E-5
300410a penicillanic acid structure,or streptomycins or their derivatives
3004101000Containing penicillins or derivatives thereof,with a penicillanic acid structure8E-5
3004102000Containing streptomycins or their derivatives8E-5
300420Containing other antibiotics
3004201000Anti-tuberculosis preparations,anthelmintic preparations and anti- cancer preparations8E-5
3004209100Preparations containing chloramphenicol8E-0
3004209200Preparations containing erythromycin8E-0
3004209300Preparations containing oxy-tetracycline8E-0
HS code (2002)DescriptionBase RateStaging Category
str. 84
002902000B. Animal blood(prepared for therapeutic,prophylactic or diagnostic uses)0E-0
3002903010(1)Saxitoxin6.5E-0
3004209400Preparations containing kanamycin8E-5
3004209900Other8E-5
300431Containing insulin
3004310000Containing insulin8E-5
300432Containing corticosteroid hormones, their derivatives and structural analogues
3004320000Containing corticosteroid hormones, their derivatives and structural analogues8E-5
300439Other
3004391010Preparations containing pituitary (anterior) hormones8E-5
3004391020Preparations containing pituitary (posterior) hormones8E-0
3004392000Preparations containing salivary gland hormones8E-0
3004393000
3004394000Preparations contatining anabolic steroids8E-0
3004395000Preparations containing adrenal medulla hormones8E-0
3004397000Preparations containing estrogens and gestagens,progestinsE-0
3004399000Other Containing alkaloids or derivatives thereof but8E-5
300440not containing hormones,other products of heading 29.37 or
3004401000antibiotics Anti-cancer preparations8E-8
3004409110Preparations containing morphine
str. 85
8E-0
3004409120Preparations containing quinine8E-0
3004409130Preparations containing theobromine8E-0
3004409210Preparations containing caffeine8E-0
3004409220Preparations containing strychinine8E-0
3004409230Preparations containing ephedrine8E-0
3004409310Preparations containing cocaine8E-0
3004409320Preparations containing alkaloids of rye ergot8E-0
3004409330Preparations containing nicotine8E-0
3004409400Preparations containing atropine and homatropine8E-0
3004409500Preparations containing arecoline8E-0
3004409600Preparations containing piperine8E-0
3004409900OtherE-5
300450vitamins or other products of heading 29.36
3004501000Preparations containing vitamin A8E-0
3004502010Preparations containing vitamin B18E-0
3004502090Other8E-0
3004503000Preparations containing vitamin C8E-0
3004504000Preparations containing vitamin D8E-0
3004505000Preparations containing vitamin E8E-0
3004506000Preparations containg vitamin H8E-0
3004507000Preparations containg vitamin K8E-0
3004509000Other8E-5
300490Other
3004901000Anti-tuberculosis preparations,anthelmintic preparations and anti-cancer preparations8E-5
3004909100Preparations containing aspirin8E-0
3004909200Preparations containing anti-allergic agents8E-0
3004909300Preparations containing antler8E-0
3004909400Preparations containg ginsengE-0
3004909500Preparations containing royal jelly8 8E-0
3004909900Other8E-5
300510Adhesive dressings and other articles having an adhesive layer
3005101000Adhesive plasters0E-0
3005109000Other0E-0
300590Other
3005901000Waddings0E-0
str. 85
8E-0
3004409120Preparations containing quinine8E-0
3005902000Gauze0E-0
3005903000Bandages0E-0
3005904000Prepared dressings and poultices0E-0
HS code (2002)DescriptionBase RateStaging Category
3005909000Other0E-0
3006101. 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
3006101000Sterile surgical catgut,similar sterile suture materials0E-0
3006102000Sterile tissue adhesives for surgical wound closure0E-0
3006103000Sterile laminaria and sterile laminaria tents0E-0
30061040000E-0
3006202. Blood-grouping reagents
30062000002. Blood-grouping reagents 3. Opacifying preparations for0E-0
300630X-ray examinations;diagnostic reagents designed to be administered to the patient
3006301000Opacifying preparations for x-ray examination0E-0
3006302000Diagnostic reagents (designed to be administered to the patient)0E-0
3006404. Dental cements and other dental fillings;bone reconstruction cements
3006401000Dental cements0E-0
3006402000Dental fillings0E-0
3006403000Bone reconstruction cements0E-0
3006505. First-aid boxes and kits
30065000005. First-aid boxes and kits0E-0
3006606. Chemical contraceptive preparations based on hormones,
3006600000on other products of heading 29.37 or on spermicides 6. Chemical contraceptive preparations based on hormones, on
300670veterinary 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 3006801010between the body and medical instruments 8. Waste pharmaceuticals (1) Skin and bone grafts0E-0
3006801090(2) Other0E-0
str. 85
8E-0
3004409120Preparations containing quinine8E-0
3006802010(1) Preparations of blood fractions and put up in packings as medicaments0E-0
3006802020(2) Haemoglobin and globulins0E-0
3006802031Saxitoxin
30068020326.5E-0
3006802090Ricin8E-0
str. 86
0E-0
3006803000C. Of heading 30.03 or 30.04.8E-0
3006804000D. Of heading 30.05 or 30.06.0E-0
3006805000E. Of subheading 3824.906.5E-0
310100Animal or vegetable fertilisers,whether or not mixed together or chemically treated;fertilisers produced by the mixing or chemical treatment of animal or vegetable
3101001010products. Guano6.5E-0
3101001090Other6.5E-0
3101002000Vegetable fertilisers6.5E-0
3101003000Fertilisers produced by the mixing or chemical treatment of6.5E-8
310210animal or vegetable products Urea,whether or not in aqueous solution
3102100000Urea,whether or not in aqueous solution6.5E-0
310221 3102210000Ammonium sulphate Ammonium sulphate6.5E-0
310229Other
3102291000Double salts of ammonium sulphate and ammonium nitrate6.5E-0
3102292000 310230Mixtures of ammonium sulphate and ammonium nitrate Ammonium nitrate,whether or not in aqueous solution6.5E-0
3102300000Ammonium nitrate,whether or not in aqueous solution6.5E-0
HS code (2002)DescriptionBase RateStaging Category
310240Mixtures of ammonium nitrate with calcium carbonate or other inorganic non-fertilising substances
3102400000Mixtures of ammonium nitrate with calcium carbonate or other inorganic non-fertilising substances6.5E-0
310250Sodium nitrate
3102501000Natural6.5E-0
3102509000Other6.5E-0
310260Double salts and mixtures of calcium nitrate and ammonium nitrate
3102600000Double salts and mixtures of calcium nitrate and ammonium nitrate6.5E-0
3102700000
310270Calcium cyanamide
310280Mixtures of urea and ammonium nitrate in aqueous or ammoniacal solution
3102800000Mixtures of urea and ammonium nitrate in aqueous or ammoniacal solution6.5E-0
310290Other, including mixtures not specified in the foregoing sub-headings
str. 86
0E-0
3006803000C. Of heading 30.03 or 30.04.8E-0
3102901000Double salts of calcium nitrate and magnesium nitrate6.5E-0
3102909000Other6.5E-0
310310Superphosphates
3103100000Superphosphates6.5E-5
310320Basic slag Basic slag
3103200000 310390Other6.5E-0
3103902000Calcium hydrogen orthophosphate containing not less than 0.2%6.5E-0
3103903000Other calcium phosphate
3103904000Mixtures of phosphatic fertilisers6.5E-0
3103909000Other6.5E-0
3104101. Carnallite,sylvite and other crude natural potassium salts
31041000001. Carnallite,sylvite and other crude natural potassium salts1E-0
3104202. Potassium chloride
31042000002. Potassium chloride1E-0
3104309000B. Other6.5E-0
310490
3104901090
3104901010 3104909000(2) Other B. Other Goods of the this Chapter in tablets or similar forms or in6.5 1E-0 E-0 E-0
310520packages of a gross weight not exceeding 10kg Mineral or chemical fertilisers containing the three fertilising elements nitrogen,phosphorus and potassium
3105200000Mineral or chemical fertilisers containing the three fertilising elements nitrogen,phosphorus and potassium6.5E-5
310530Diammonium hydrogenorthophosphate (diammonium
3105300000phosphate)6.5
310540Ammonium dihydrogenorthophosphate (monoammonium phosphate) and mixtures thereof with diammonium hydrogenorthophosphate (diammonium phosphate) Ammonium dihydrogenorthophosphate (monoammonium
str. 87
3105400000phosphate) and mixtures thereof with diammonium hydrogenorthophosphate (diammonium phosphate)
3105510000E-0
310559E-0
310551Containing nitrates and phosphates6.5
3105590000Other6.5
HS code (2002)DescriptionBase RateStaging Category
310560Mineral or chemical fertilisers containing the two fertilising elements phosphorus and potassium
3105600000Mineral or chemical fertilisers containing the two fertilising elements phosphorus and potassium6.5E-0
310590Other
3105901000Fertilisers containing nitrogen and potassium6.5E-0
3105909000Other6.5E-8
320110Quebracho extract
3201100000Quebracho extract8E-0
320120Wattle extract
3201200000Wattle extract8E-0
320190Other
3201901010Extracts from mangrove8E-0
3201901020Extracts from myrobolans8E-0
3201901030Extracts from sumach8E-0
3201901040Extracts from gambier8E-0
3201901090Other8E-0
3201902000Tannins(tannic acids) and their salts6.5E-0
3201903000Ethers or esters of
3201904000Other derivatives of tannins6.5E-0
320210 3202101000Synthetic organic tanning substances Aromatic syntans6.5E-8
3202102000Alkylsulphonylchlorides6.5E-0
3202103000Resinic tanning products6.5E-5
3202109000Other6.5E-8
320290Other
3202901000Inorganic tanning products6.5E-8
3202902000Artificial bates6.5E-0
3202909000Other6.5E-8
320300Colouring 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
3203001100animal origin. Natural indigo6.5E-5
str. 87
3105400000phosphate) and mixtures thereof with diammonium hydrogenorthophosphate (diammonium phosphate)
3203001910Logwood6.5E-5
3203001920Sandal wood6.5E-0
3203001930Chlorophyll6.5E-0
3203001990Other6.5E-5
3203002010Cochineal6.5E-0
3203002020Kermes6.5E-0
3203002030Sepia6.5E-0
3203002090Other6.5E-0
3203003000Preparations based on colouring matter of vegetable or an imal origin6.5E-8
320411Disperse dyes and preparations based thereon
3204110000Disperse dyes and preparations based thereon Acid dyes,whether or not premetallised,and preparations8E-5
320412based thereon; mordant dyes and preparations based Acid dyes and preparations based thereon
3204121000thereon8E-5
3204122000Mordant dyes and preparations based thereon
3204138E-5
str. 88
3204130000 3204140000Basic dyes and preparations based thereon Basic dyes and preparations based thereon Direct dyes and preparations based thereon8 8E-5 E-8
320414thereon
3204150000Reactive dyes and preparations based thereon
320416Pigments and preparations based thereon
320417E-5
32041600008E-5
3204170000Pigments and preparations based thereon8
HS code (2002)DescriptionBase RateStaging Category
3204191000Solvent dyes and preparations based thereon8E-5
3204192000Rapid dyes and preparations based thereon8E-0
3204193000Sulphide dyes and sulphide vat dyes and preparations based thereon8E-5
3204199000Other8E-5
320420Synthetic organic products of a kind used as fluorescent brightening agents
3204200000Synthetic organic products of a kind used as fluorescent brightening agents6.5E-5
320490Other Synthetic organic products of the kind used as
3204901000luminophores Other6.5E-5
3204909000Colour lakes; preparations as specified in Note 3 to this6.5E-5
320500Chapter based on colour lakes.
3205001000Pigment plastic colour bases6.5E-5
3205009000Other6.5E-0
320611Containing 80% or more by weight of titanium dioxide calculated on the dry matter
3206110000Containing 80% or more by weight of titanium dioxide calculated on the dry matter6.5E-5
320619Other
3206190000Other6.5E-0
3206202. Pigments and preparations based on chromium compounds
32062000002. Pigments and preparations based onE-5
3206303. Pigments and preparations based on cadmium compounds6.5
3206300000 320641 32064110003. Pigments and preparations based on cadmium compounds Ultramarine and preparations based thereon Ultramarine6.5 6.5E-8 E-8
3206419000Other
320642on6.5E-0
320643Pigments and preparations based on hexacyanoferrates(ferrocyanides and ferricyanides)
str. 88
3204130000 3204140000Basic dyes and preparations based thereon Basic dyes and preparations based thereon Direct dyes and preparations based thereon8 8E-5 E-8
3206421000 3206429000Lithopones Other
3206431000blue Other
3206439000E-0
320649Other
3206491000Zinc grey6.5E-0
3206492000Mineral black6.5E-0
3206493000Coloured earths6.5E-0
3206494000Soluble vandyke brown6.5E-0
3206495000Pigments based on cobalt compounds6.5E-0
3206499000Other6.5E-5
3206505. Inorganic products of a kind used as luminophores 5. Inorganic products of a kind used as luminophores6.5E-0
3206500000 320710Prepared pigments,prepared opacifiers,prepared colours and similar preparations Prepared pigments,prepared opacifiers,prepared colours and6.5E-0
320720Vitrifiable enamels
3207100000similar preparations
3207201000Vitrifiable enamels and glazes6.5E-0
3207202000Engobes (slips)6.5E-0 E-0
3207209000Other6.5
320730Liquid lustres and similar preparations
3207301000Of gold6.5E-0
3207302000Of platinum6.5E-0
3207303000Of palladium6.5E-0
3207304000 3207309000Of silver Other6.5 6.5E-0 E-0
HS code (2002)DescriptionBase RateStaging Category
320740Glass frit and other glass,in the form of powder,granules or flakes
3207400000Glass frit and other glass,in the form of powder,granules or flakes6.5E-0
320810Based on polyesters
3208101010Enamels6.5E-0
3208101090Other8E-0
3208102000Varnishes (including lacquers)
str. 89
6.5E-0
3208103000Solutions as defined in note 4 to this Chapter6.5E-0
320820Based on acrylic or vinyl polymers
3208201011Enamels6.5E-0
3208201019Other8E-0
3208201020Varnishes (including lacquers)6.5E-0
3208201030Solutions as defined in note 4 to this Chapter6.5E-0
3208202011Enamels6.5E-0
3208202019Other8E-0
3208202020Varnishes (including lacquers)6.5E-0
3208202030Solutions as defined in note 4 to this Chapter6.5E-0
320890Other
3208901011Enamels6.5E-0
3208901019Other8E-0
3208901020Varnishes (including lacquers)6.5E-0
3208901030Solutions as defined in note 4 to this Chapter6.5E-0
3208909011Enamels6.5E-0
3208909019Other8E-5
3208909020Varnishes (including lacquers)6.5E-0
3208909030 320910Solutions Chapter Based on acrylic or vinyl polymers
3209101011Enamels6.5E-0
3209101019Other8E-0
3209101020Varnishes (including lacquers)6.5E-0
3209102010Paints (including enamels)6.5E-0
3209102020Varnishes (including lacquers)6.5E-0
320990Other
3209901011Enamels6.5E-0
3209901019Other8E-0
3209901020Varnishes (including lacquers)6.5E-0
3209909011Enamels6.5E-0
3209909019Other8E-0
3209909020Varnishes (including lacquers)6.5E-0
321000Other paints and varnishes(including enamels,lacquers and distempers); prepared water pigments of a kind used for
3210001011Enamels6.5E-0
3210001019Other8E-0
3210001091Enamels6.5E-0
str. 89
6.5E-0
3208103000Solutions as defined in note 4 to this Chapter6.5E-0
3210001099Other8E-0
3210002010Oil varnishes6.5E-0
3210002020Varnishes and lacquers based on lac,natural gum or resins6.5E-0
3210002030Varnishes based on bitumen,pitch or similar products6.5E-0
3210002040Liquid varnishes containing no solvent6.5E-0
3210003010Distempers6.5E-0
3210003090Other6.5E-0
321100Prepared driers.
3211000000 321210Prepared driers. Stamping foils6.5E-5
321290Other6.5
3212901000Dyes and other colouring matter put up in forms or
3212909000Other6.5E-8
321310Colours in sets
3213101000 3213102000Oil colours Water8E-0
HS code (2002)DescriptionBase RateStaging Category
3213109000Other8E-0
321390Other
3213901000Oil colours8E-0
3213902000Water colours8E-5
3213909000Other8E-0
321410Glaziers' putty,grafting putty,resin cements,caulking compound and other mastics;painters' fillings
3214101060Based on rubber6.5E-0
3214101080Resin mastics and cements6.5E-0
3214101090Other8E-0
3214102000Painters' fillings6.5E-0
3214109000Other6.5E-0
321490Other
3214900000Other6.5E-0
321511Black
3215110000Black6.5E-0
321519Other
3215190000
321590
3215901000Writing ink6.5E-0
3215902000Drawing ink6.5E-0
3215903000Copying ink Of oil6.5E-0
str. 89
6.5E-0
3208103000Solutions as defined in note 4 to this Chapter6.5E-0
32159040106.5E-0
3215904020Of water6.5E-0
3215904030Of oil and water6.5E-0
3215905000Metalic ink6.5E-0
3215906010Of oil6.5E-0
3215906020Of water6.5E-0
3215906030Of oil and water6.5E-0
3215909000Other6.5
str. 90
E-0
330111Of bergamot
3301110000Of bergamot5E-8
330112Of orange
3301120000Of orange5E-8
330113Of lemon
3301130000Of lemon5E-8
330114Of lime
3301140000Of lime5E-8
3301190000Other5E-8
330121Of geranium
3301210000Of geranium5E-8
330122Of jasmin
3301220000Of jasmin5E-8
330123Of lavender or of lavandin
3301230000 330124Of lavender or of lavandin5E-8
3301240000Of peppermint (mentha piperita)5E-8
330125 Of other mints
3301250000Of other mints5E-8
330126Of vetiver
3301260000Of vetiver5E-8
330129 OtherCitronella
3301291000Vanilla oil5E-8
3301292000oil5E-8
3301293000Cinnamon bark oil5E-8
3301294000Cinnamon leaf oil5
3301299000Other5E-8 E-8
3301303. Resinoids
33013000003. Resinoids8SEN
330190 33019010004. Other A. Terpenic by-products of the deterpenation of essential8RED
3301902000B. Concentrates of essential oils8RED
HS code (2002)DescriptionBase RateStaging Category
3301903000C. Aqueous distillates and aqueous solutions of essential oils8EXC
3301904100(1) Of opium8RED
3301904200 3301904300(3)Of hops8 30
3301904400(4)Of pyrethrum or of the roots of plants containing rotenone8EXC RED
3301904510Of white ginseng20EXC
3301904520Of red ginseng754.3EXC
3301904530Other20EXC
str. 90
E-0
330111Of bergamot
3301904600(6)Of cashew nut shell liquid8RED
3301904700(7)Of natural lacquer8RED
3301904800(8)Other8EXC
3302101.Of a kind used in the food or drink industries
3302101000A. Of a kind used in the food8E-8
3302102011(a) Compound alcoholic preparations30E-5
3302102019(b) Other8E-0
3302102090(2) Other8E-0
330290
3302900000 3303002. Other8E-5
3303001000Perfums and scents8E-5
3303002000Toilet waters8E-5
330410Lip make-up preparations
3304101000Lipsticks8E-0
3304109000Other8E-0
330420Eye make-up preparations
3304201000Eye shadows8E-0
3304209000Other8E-0
330430Manicure or pedicure preparations
3304301000Nail enamels8E-0
3304309000Other8E-5
330491Powders,whether or not compressed
3304911000Face powders8E-0
3304912000Baby powders (including talcum powder)8E-0
3304919000Other8E-5
330499Other
3304991000Skin care cosmetics8E-5
3304992000Make-up cosmetics8E-5
3304993000Baby cosmetics8E-5
3304999000Other8E-5
330510Shampoos
3305100000Shampoos8E-5
330520Preparations for permanent waving or straightening
3305200000Preparations for permanent waving or straightening8E-8
330530Hair lacquers
3305300000Hair lacquers8E-0
330590Other
3305901000Hair rinses8E-0
3305902000Hair creams8E-5
str. 90
E-0
330111Of bergamot
3305909000Other8E-8
330610Dentifrices
3306100000Dentifrices8E-0
330620Yarn used to clean between the teeth(dental floss)
3306201010High tenacity yarn and single,untwisted or with a twist of not8E-5
3306201020exceeding 50 turns per metre Of measuring per single yarn more than 50 tex8E-0
3306209000Other8E-0
330690Other
3306901000Preparation for oral hygiene8E-0
3306902000Preparations for dental hygiene8E-0
330710Pre-shave,shaving or after-shave preparations lotions
3307101000After-shaving8E-0
3307109000Other8E-5
330720Personal deodorants and antiperspirants
HS code (2002)DescriptionBase RateStaging Category
str. 91
3307200000Personal deodorants and antiperspirants8E-0
330730Perfumed bath salts and other bath preparations
3307301000Perfumed bath salts8E-0
3307302000Other bath preparations8E-5
330741"agarbatti" and other odoriferous preparations which operate by burning
3307410000"agarbatti" and other odoriferous preparations which operate by burning8E-8
330749Other
3307490000Other8E-5
330790Other
3307901000Depilatories8E-0
3307902000Scented sachets8E-0
3307903000Contact lens solutions or artificial eye solutions6.5E-0
3307909000Other6.5
340111A. For toilet use(including medicated products)
3401111000(1) Medicated soaps6.5E-0
3401119000(2) Other8E-5
340119B. Other
3401191010Laundry soaps6.5E-0
3401191090Other6.5E-5
3401192000Paper,wadding,felt and nonwovens,impregnated,coated orE-0
340120covered with soap or detergent6.5
34012000002. Soap in other forms 2. Soap in other forms6.5E-0
3401303. 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
3401300000the skin, in the form of liquid or cream and put up for retail sale, whether or not containing soap
340211Anionic Anionic
340212Cationic
34021100008E-5
3402120000Cationic8E-0
340213Non-ionic
3402130000Non-ionic Other8 8E-8 E-5
340219 340220Preparations put up for retail sale
3402190000Other
3402201000Washing preparations Cleaning preparations6.5E-0
34022020006.5E-0
3402209000Other6.5E-0
str. 91
3307200000Personal deodorants and antiperspirants8E-0
340290Other
3402901000Surface-active preparations6.5E-0
3402902000Washing preparations6.5E-0
3402903000Cleaning preparations6.5E-0
340311 3403111000materials,leather,furskins or other materials Preparations for the treatment of textile materials6.5E-0
3403112000Preparations for the treatment of leather or furskins6.5E-5
3403119000OtherE-0
3403191000
340319Other
3403192000Bolt or nut release preparations6.5E-0
3403193000Anti-rust or anti-corrosion preparations6.5E-0
3403194000 3403195000Mold release preparations6.5E-5
3403199000Other6.5E-5
3403911000materials,leather,furskins or other materials Preparations for the treatment or textile materials6.5E-0
3403912000 3403919000Preparations for the treatment of leather or furskins Other6.5 6.5E-0 E-0
HS code (2002)DescriptionBase RateStaging Category
340399Other
3403991000Cutting oil preparations6.5E-0
3403992000Lubricating preparations used in wire-drawing6.5E-0
3403999000Other6.5E-0
340410Of chemically modified lignite
str. 92
3404100000Of chemically modified lignite6.5E-0
340420Of poly(oxyethylene) (polyethylene glycol) Of poly(oxyethylene) (polyethylene glycol)
3404200000Other6.5E-0
340490Of chloroparaffines
34049010106.5E-0
3404901020Of opals6.5E-5
3404901030Of polyalkylenes6.5E-0
3404901090Other6.5E-5
3404902000Prepared waxes8E-0
340510Polishes,creams and similar preparations for footwear or leather
3405100000Polishes,creams and similar preparations for footwear or leather6.5E-5
340520Polishes,creams and similar preparations for the maintenance of wooden furniture,floors or other woodwork
3405200000Polishes,creams and similar preparations for the maintenance of wooden furniture,floors or other woodwork6.5E-0
340530Polishes and similar preparations for coachwork,other than metal polishes
3405300000Polishes and similar preparations for coachwork,other than metal polishes6.5E-0
340540Scouring pastes and powders and other scouring
3405400000Scouring pastes and powders and other scouring preparations6.5E-0
340590Other
3405901010Based on chalk6.5E-0
3405901020Based on kieselguhr6.5E-0
3405901030Based on diamond powder or dust6.5E-0
3405901090Other6.5E-0
3405909000Other6.5E-0
340600Candles,tapers and the like.
3406000000Candles,tapers and the like.8E-5
340700Modelling 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
3407001000Modelling pastes6.5E-0
3407002000Preparations known as "dental wax" or as "dental impression compounds"6.5E-0
3407003000Other preparations for use in dentistry,with a basis of plaster6.5E-0
350110Casein
str. 92
3404100000Of chemically modified lignite6.5E-0
3501100000Casein20SEN
350190 3501901000Other Caseinates and other casein derivatives glues20SEN
3501902000Casein20SEN
350211Dried
3502110000Dried8SEN
350219Other
3502190000Other8SEN
3502200000Milk albumin,including concentrates of two or more8E-8
350220
350290 3502901000Albuminates and other albumin derivatives8 8E-8 E-8
3502909000Other
HS code (2002)DescriptionBase RateStaging Category
350300Gelatin[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.
3503001010Gelatin8SEN
3503001020Gelatin derivatives8E-8
35030020002. Isinglass8E-8
35030030003. Other glues of animal origin8E-8
350400Peptones and their derivatives; other protein substances and their derivatives,not elsewhere specified or included; hide powder,whether or not chromed.
3504001010Peptones8E-8
3504001020Derivatives of peptones
str. 93
8E-8
3504002010Keratins8E-8
3504002020Nucleoproteids8E-8
3504002030Protein isolates8E-8
3504002090Other8E-8
3504003000Hide powder8E-8
350510Dextrins and other modified starches
3505101000Dextrins8E-8
3505102000Soluble starch (amylogen)8E-8
3505103000Roasted starches385.7EXC
3505104000Pre-gelatinised or swelling starch385.7EXC
3505105000Etherified or esterified starches385.7EXC
3505109000Other385.7EXC
350520Glues
3505201000Starch glues201.2EXC
3505202000Dextrin glues201.2EXC
3505209000Other Products suitable up for201.2EXC
350610for use as glues or adhesives,put retail sale as glues or adhesives,not exceeding a net weight ㎏
3506101000of 1 . Based on rubber6.5E-0
3506102000Based on plastic(including artificial resins)6.5E-0
3506109000Other6.5E-0
350691Adhesives based on polymers of headings 39.01 to 39.13 or on rubber
3506910000Adhesives based on polymers of headings 39.01 to 39.13 or on rubber6.5E-0
350699Other
3506991000Vienna glues6.5E-0
3506992000Glues obtained by chemically treating natural gums6.5E-0
3506993000Glues based on silicates6.5E-0
3506999000Other6.5E-0
350710Rennet and concentrates thereof
3507100000Rennet and concentrates thereof6.5E-0
350790Other
3507901010Trypsin6.5E-0
3507901020Chymotrypsin6.5E-0
3507901030Alpha-amylase6.5E-5
3507901040Lipase6.5E-5
3507901090Other6.5E-0
str. 93
8E-8
3504002010Keratins8E-8
3507902000Pepsin6.5E-0
3507903000Malt enzymes6.5E-0
3507904010Papain6.5E-5
3507904020Bromelain6.5E-5
3507904030Ficin6.5E-0
3507906010Amylase6.5
3507906020E-5
3507907000Pectic enzymes6.5E-0
3507908000Cytochrome c6.5E-0
3507909000 360100Other Propellent powders.6.5E-5
HS code (2002)DescriptionBase RateStaging Category
3601001000Black powders6.5E-0
3601002000Smokeless powders6.5
360200 3602000000powders. Prepared explosives,other than propellent powders.6.5E-0
360300Safety fuses; detonating fuses; percussion or detonating caps; igniters; electric detonators.
3603001000Safety fuses6.5E-0
3603002000Detonating fuses6.5E-0
3603003000Percussion or detonating caps
str. 94
6.5E-0
3603004000Igniters6.5E-0
3603005000Electric detonators
3604106.5E-0
3604100000Fireworks8E-0
360490Other
3604901000Signalling flares8E-0
3604909000Other8E-0
360500MaTVhes,other than pyrotechnic articles of heading 36.04.
3605001000Yellow phosphorus match8E-0
3605009000Other8E-0
360610Liquid or liquefied-gas fuels in containers of a kind used for filling or refilling cigarette or similar lighters and of a
3606100000exceeding 300 ㎤E-0
360690Other
3606901010Meta fuel8E-0
3606901020Hexamine8E-0
3606901030Solidified alcohols8E-0
3606901090Other8E-0
3606902010Lighter flints8E-0
3606902090Other8E-0
3606909010Lighter flints8E-0
3606909090Other8E-0
370110 37011000001. For X-ray6.5E-0
3701202. Instant print film
37012000002. Instant print film8E-8
37013091006.5E-0
3701309200 3701309910For printed circuit board For astonomy6.5 8E-0
3701309920For aerial photography8E-0
3701309990Other
370191A. For colour photography(polychrome)
3701911000(1) For making semiconductor6.5E-0
3701919100For graphic art6.5E-0
3701919200For printed circuit board6.5E-0
3701919910For astonomy8E-0
3701919920For aerial photography8E-0
3701919990Other8E-0
370199B. Other
3701991000(1) For making semiconductor3E-0
3701999100For graphic art6.5E-0
str. 94
6.5E-0
3603004000Igniters6.5E-0
3701999200For printed circtit board6.5E-0
3701999910For astonomy8E-0
3701999920For aerial photography8E-0
3701999990Other8E-0
370210For X-ray
3702100000For X-ray6.5E-0
370220Instant print film
3702200000Instant print film8E-0
HS code (2002)DescriptionBase RateStaging Category
370231colour photography(polychrome)
3702311110For Negatives8E-0
3702311120Positives8E-0
3702311210Negatives8E-0
3702311220Positives8E-0
3702311910Negatives8E-0
3702311920Positives8E-0
3702312000For graphic art6.5E-0
3702313000For printed circuit board6.5E-0
3702319010For photo-electric sound recording8E-0
3702319020For aerial photography8E-0
3702319090Other8E-0
370232Other,with silver halide emulsion
3702321110Negatives8E-0
3702321120Positives8E-0
3702321210Negatives8E-0
3702321220Positives8E-0
3702321910Negatives8E-0
str. 95
3702321920Positives8E-0
3702322000For graphic art6.5E-0
3702323000For printed circuit board6.5E-0
3702329010For photo-electric sound recording8E-0
3702329020For aerial photography8E-0
3702329090Other8E-0
370239Other
3702391110Negatives8E-0
3702391120Positives8E-0
3702391210Negatives8E-0
3702391220Positives8E-0
3702391910Negatives8E-0
3702391920Positives8E-0
3702392000For graphic art6.5E-0
3702393000For printed circuit board6.5E-0
3702399010For photo-electric sound recording8E-0
3702399020For aerial photography8E-0
3702399090Other8E-0
370241Of a width exceeding 610 ㎜ and of a length exceeding
3702411010200m,for colour photography(polychrome) Negatives8E-0
3702411020Positives8E-0
3702412000For graphic art6.5E-0
3702413000For printed circuit board6.5E-0
3702419010For photo-electric sound recording8E-0
3702419020For aerial photography8E-0
3702419090Other8E-0
370242Of a width exceeding 610 ㎜ and of a lenght exceeding 200m, other than for colour photography
3702421010Negatives8E-0
3702421020Positives8E-0
3702422000For graphic art6.5E-0
3702423000For printed circuit board6.5E-0
3702429010For photo-electric sound recording8E-0
3702429020For aerial photography8E-0
3702429090Other ㎜
370243200m
3702431010Negatives8E-0
3702431020Positives8E-0
str. 95
3702321920Positives8E-0
3702322000For graphic art6.5E-0
3702432000For graphic art6.5E-0
3702433000For printed circuit board6.5E-0
3702439010For photo-electric sound recording8E-0
3702439020 3702439090For aerial photography8E-0
HS code (2002)DescriptionBase RateStaging Category
370244Of a width exceeding 105 ㎜ but not exceeding 610 ㎜
3702441010Negatives8E-0
3702441020Positives8E-0
3702442000For graphic art6.5E-0
3702443000For printed circuit board6.5E-0
3702449010For photo-electric sound recordingE-0
3702449020For aerial photography8E-0
3702449090Other8E-0
370251Of a width not exceeding 16 ㎜ and of a length not exceeding 14m
3702511010Negatives8E-0
3702511020Positives8E-0
3702512000For graphic art6.5E-0
3702513000For printed circuit board6.5E-0
3702519010For photo-electric sound recording8E-0
3702519020For aerial photography8E-0
3702519090Other
370252Of a width not exceeding 16 ㎜ and of a length exceeding8E-0
370252101014m Negatives8E-0
3702521020Positives8E-0
3702522000For graphic art6.5E-0
3702523000For printed circuit board6.5E-0
3702529010For photo-electric sound recording8E-0
3702529020For aerial photography8E-0
3702529090Other8E-0
370253Of a width exceeding 16 ㎜ but not exceeding 35 ㎜ and of a length not exceeding 30m,for slides
3702530000Of a width exceeding 16 ㎜ but not exceeding 35 ㎜ and of a length not exceeding 30m,for slides8E-0
str. 95
3702321920Positives8E-0
3702322000For graphic art6.5E-0
370254Of a width exceeding 16 ㎜ but not exceeding 35 ㎜ and of a lenght not exceeding 30m,other than for sliders
3702541010Negatives8E-0
3702541020Positives8E-0
3702542000For graphic art6.5E-0
3702543000For printed circuit board6.5E-0
3702549010For photo-electric sound recording8E-0
3702549020For aerial photography8E-0
3702549090Other8E-0
370255Of a width exceeding 16 ㎜ but not exceeding 35 ㎜ and of a lengh exceeding 30m
3702551010Negatives8E-0
3702551020Positives8E-0
3702552000For graphic art6.5E-0
3702553000For printed circuit board6.5E-0
3702559010For photo-electric sound recording8E-0
3702559020For aerial photography8E-0
3702559090Other8E-0
370256Of a width exceeding 35 ㎜
str. 96
3702561010Negatives8E-0
3702561020Positives8E-0
3702562000For graphic art6.5E-0
3702563000For printed circuit board6.5E-0
3702569010For photo-electric sound recording8E-0
3702569020For aerial photography8E-0
3702569090Other8E-0
370291Of a width not exceeding 16mm
3702911010Negatives8E-0
3702911020Positives8E-0
3702912000For graphic art6.5E-0
3702913000For printed circuit board6.5E-0
3702919010For photo-electric sound recording8E-0
3702919020For aerial photography8E-0
3702919090Other8E-0
HS code (2002)DescriptionBase RateStaging Category
370293Of a width exceeding 16 ㎜ but not exceeding 35 ㎜ and of a length not exceeding 30m
3702931010Negatives8E-0
3702931020Positives8E-0
3702932000For graphic art6.5E-0
3702933000For printed circuit board6.5E-0
3702939010For photo-electric sound recordingE-0
3702939020For aerial photography8E-0
3702939090Other8E-0
370294Of a width exceeding 16 ㎜ but not exceeding 35 ㎜ and of a length exceeding 30m
3702941010Negatives8E-0
3702941020Positives8E-0
3702942000For graphic art6.5E-0
3702943000For printed circuit board6.5E-0
3702949010For photo-electric sound recording8E-0
3702949020For aerial photography8E-0
3702949090Other8E-0
370295Of a width exceeding 35 ㎜
3702951010Negatives8E-0
3702951020Positives8E-0
3702952000For graphic art6.5E-0
str. 96
3702561010Negatives8E-0
3702953000For printed circuit board6.5E-0
3702959010For photo-electric sound recording8E-0
3702959020For aerial photography8E-0
3702959090Other8E-0
370310In rolls of a width exceeding 610 ㎜
3703101010For x-ray8E-0
3703101030For photo-copying8E-0
3703101040For recording8E-0
3703101090Other8E-0
3703109010For x-ray8E-0
3703109020For electro-cardiograph8E-0
3703109030For photo-copying8E-0
3703109040For recording8E-0
3703109090Other8E-0
370320Other, for colour photography(polychrome)
3703201000For x-ray8E-0
3703202000For electro-cardiograph8E-0
3703203000For photo-copying8E-0
3703204000For recording8E-0
3703209000Other8E-8
370390Other
3703901000For x-ray8E-0
3703902000For electro-cardiograph8E-0
3703903000For photo-copying8E-0
3703904000For recording8E-0
3703909000Other8E-0
370400Photographic plates,film,paper,paperboard and textiles,exposed but not developed.
3704001110For news8E-0
3704001120Cinematographic film exposed overseas in the working of a motion picture by a republic of korea producer (only republic of korea actors appearing in film)8E-0
3704001190Other8E-0
3704001200B. For offset reproduction,producing postcard,illastrated postcard,cards and calenders6E-5
3704001300C. For making semiconductor6E-0
3704001900 3704002000D. Other0E-0
370510
str. 97
2. Photographic paper,paperboard and textiles 1. For offset reproduction8E-0
HS code (2002)DescriptionBase RateStaging Category
3705101000A. For producing postcard,illastrated postcard,cards and calenders8E-0
3705109000B. Other0E-0
3705202. Microfilms
37052000002. Microfilms0E-0
3705903. Other
3705901000A. For making semiconductor3E-0
3705902010(1) X-ray pictured0E-0
3705902020(2) Books copied0E-0
3705902030(3) Document copied0E-0
3705909010(1) For academic research0E-0
3705909020(2) For astronomy0E-0
3705909030(3) For aerial photography0E-0
3705909090(4) Other0E-0
3706101. Of a width of 35 ㎜ or more
3706101000A. Consisting only of sound track6.5% or 195/mE-0
3706102000B. For news6.5% or 4/mE-0
3706103010(1) Rush6.5% or 26/mE-0
3706103020(2) Other negative joint-produced cinematography6.5% or 468/mE-0
3706103030(3) Other positive joint-produced cinematography6.5% or 78/mE-0
3706104000in in Korea (1) Negatives6.5% or 26/mE-5
3706105010 3706105020(2) Positives6.5% or 1,092/m 6.5% or 182/mE-0 E-5
3706106010(1) Negatives6.5% or 1,560/mE-0
37061060206.5% orE-0
3706902. Other
3706901000A. Consisting only of sound track6.5% or 9/mE-0
3706902000B. For news6.5% or 5/mE-0
3706903010(1) Rush6.5% or 26/mE-0
3706903020(2) Other negative joint- produced cinematography6.5% or 468/mE-0
3706903030(3) Other positive joint-produced cinematography6.5% or 78/mE-0
str. 97
2. Photographic paper,paperboard and textiles 1. For offset reproduction8E-0
3706904000D. 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 Korea6.5% or 26/mE-0
3706905010 37069050206.5% or 8/mE-0 E-0
3706906010(1) Negatives
3706906020(2) Positives6.5% or 182/mE-0
370710 37071000001. Sensitising emulsions 1. Sensitising emulsions6.5E-0
3707902. Other
3707901010(1) For making semiconductor6.5E-0
3707901090(2) Other6.5E-0
3707902100For colour photography6.5E-5
3707902910For x-ray6.5E-0
3707902920For graphic art
str. 98
6.5E-8
3707902990Other6.5
3707903100For colour photography6.5E-0
3707903920
3707903990 3707909100Other Intensifiers and reducers6.5E-0
3707909200 3707909300Toners Clearing agents6.5 6.5E-0 E-0
3707909400Flash light materials6.5E-0
HS code (2002)DescriptionBase RateStaging Category
3707909900Other6.5E-0
380110Artificial graphite
3801100000Artificial graphite6.5E-0
380120Colloidal or semi-colloidal graphite
3801200000Colloidal or semi-colloidal graphite6.5E-0
380130Carbonaceous pastes for electrodes and similar pastes for furnace linings
3801300000Carbonaceous pastes for electrodes and similar pastes for furnace linings6.5E-0
380190Other
3801900000Other6.5E-0
380210Activated
3802100000Activated carbon Other6.5E-0
380290
3802901010Activated diatomite6.5E-0
3802901020Activated clays and activated earths6.5E-0
3802901090Other6.5E-0
3802902000Animal black(including spent animal black)6.5E-0
380300Tall oil,whether or not refined.
3803000000Tall oil,whether or not refined. Residual lyes from the manufacture of wood5E-0
380400pulp,whether or not concentrated,desugared or chemically treated,including lignin sulphonates,but excluding tall oil of
3804001000heading 38.03. Liquid6.5E-0
3804009000Other6.5E-0
380510Gum,wood or sulphate turpentine oils
3805101000Gum spirits of turpentine.6.5E-0
3805102000Wood turpentine6.5E-0
3805103000Sulphate turpentine6.5E-0
380520Pine oil
3805200000Pine oil6.5E-0
380590Other
str. 98
6.5E-8
3707902990Other6.5
3805900000Other6.5E-0
380610Rosin and resin acids
3806101000Rosin6.5E-5
3806102000Resin acids6.5E-0
380620Salts of rosin,of resin acids or of derivatives of rosin or resin acids,other than salts of rosin adducts.
3806201000Salts of rosin6.5E-0
3806202000Salts of resin acids6.5E-0
3806209000Other6.5E-0
380630Ester gums
3806300000Ester gums6.5E-0
380690Other
3806902000Run gum6.5E-0
3806903000Rosin spirt and rogin oil6.5E-0
3806909000Other6.5E-0
380700Wood tar; wood tar oils; wood creosote; wood naphtha; vegetable piTVh; brewers' piTVh and similar preparations
3807001000based on rosin,resin acids or on vegetable piTVh. Wood tar,wood tar oils and wood creosote6.5E-0
3807002000Wood naphtha6.5E-0
3807003000Vegetable pitch6.5E-0
3807009010Pyroligneous liquid
3807009090 380810Insecticides
3808100000Insecticides6.5E-5
380820Fungicides
3808200000Fungicides6.5E-5
380830Herbicides,anti-sprouting products and plant-growth regulators
3808301000Herbicides6.5E-5
3808302000Anti-sprouting products6.5E-5
HS code (2002)DescriptionBase RateStaging Category
3808303000Plant-growth regulators6.5E-5
380840Disinfectants
3808400
str. 99
000Disinfectants6.5E-0
380890Other
3808901000Rodenticides6.5E-0
3808909000Other6.5E-5
380910With a basis of amylaceous substances
3809100000With a basis of amylaceous substances8E-8
380991Of a kind used in the textile or like industries
3809910000Of a kind used in the textile or like industries
380992 3809920000Of a kind used in the paper or like industries Of a kind used in the paper or like industries6.5E-0
380993Of a kind used in the leather or like industries
3809930000Of a kind used in the leather or like industries Pickling preparations for metal surfaces;soldering,brazing6.5E-0
381090OtherE-0
3810101000 3810109000other materials Pickling preparations for metal surfaces6.5E-0
38109010006.5E-0
38109090006.5E-0
381111 3811110000Based on lead compounds Based on lead compounds
381119 3811190000Other Other Other Containing petroleum oils or oils obtained from bituminous6.5E-0
3811210000Containing petroleum oils or oils obtained from bituminous minerals5E-0
381129Other
3811290000Other5E-0
3811903. Other
38119000003. Other6.5E-0
381210Prepared rubber accelerators
3812101000Based on diphenylguanidine6.5E-0
3812102000Based on dithiocarbamates6.5E-0
3812103000Based on thiuram sulphides6.5E-0
3812104000Based on hexamethylene tetramine6.5E-0
3812105000Based on mercaptobenzothiazole6.5E-0
3812106000Based on dibenzothiazyle disulphide6.5E-0
3812109000Other6.5
3812200000Compound plasticisers for rubber or plastics6.5E-0
381230Anti-oxidising preparation and other compound stabilisers for rubber or plastics
3812301000Anti- oxidising preparations6.5E-0
str. 99
000Disinfectants6.5E-0
380890Other
3812302000Other compound stabilisers6.5E-0
381300 3813001000fire-extinguishing grenades.6.5E-0
3813002000Preparations for fire-extinguishers Charges for fire-extinguishers6.5E-0
3813003000Charged fire-extinguishing6.5E-0
381400grenades Organic composite solvents and thinners,not elsewhere
3814001010specified or included; prepared paint or varnish removers. Mixtures of acetones,methyl acetate and methanol6.5E-0
3814001020Mixtures of ethyl acetate,butyl alcohol and toluene6.5E-0
3814001090Other6.5E-0
3814002110(1) For making semi-conductor6.5E-0
3814002190(2) Other6.5E-0
3814002900 381511B. Other6.5
HS code (2002)DescriptionBase RateStaging Category
3815110000A. With nickel or nickel compounds as the active substance6.5E-0
381512B. With precious metal or precious metal compounds as the active substance
3815121000(1) With platinium metal or platinium compounds6.5E-0
3815122000(2) Of palladium or palladium compounds6.5E-0
3815129000Other
381519C. Other
3815191000(1) With iron or iron compounds as the active substance6.5E-0
3815192000(2) Of titanium or titanium compounds6.5E-0
3815199000(3) Other6.5E-0
3815902. Other
3815901000A. Reaction initiators6.5E-0
3815909000B. Other6.5E-0
381600Refractory cements,mortars,concretes and similar
3816001000Refractory cements6.5E-0
3816002000Refractory mortars6.5E-0
3816003000Refractory concretes6.5E-0
3816009000Other6.5E-0
381700Mixed alkylbenzenes and mixed alkylnaphthalenes,other
3817000000than those of heading 27.07 or 29.02.6.5E-8
str. 99
000Disinfectants6.5E-0
380890Other
3818001. Chemical elements doped for use in electronics 2.
str. 100
Chemical compunds doped for use in electronics
38180010000E-0
3818002000Hydraulic brake fluids and other prepared liquids for0E-0
381900hydraulic transmission,not containing or containing less than 70% by weight of petroleum oils or oils obtained from bituminous minerals.
3819001000 3819002000Other prepared liquids for hydraulic transmission6.5E-0
382000Anti-freezing preparations and prepared de-icing
3820001000Anti-freezing preparations6.5E-0
3820002000 382100Prepared de-icing fluids Prepared culture media for development of micro-6.5E-0
3822001011certified reference materials. Of other plates,sheets,film,foil and strip of plastics0E-0
3822001012 3822001013Paper, paperboard,cellulose wadding or webs of cellulose fibres,0E-0
3822001014in rolls or sheets referred to in Note 8 Chapter 48 Litumuth testing paper and other similar testing paper0E-0
3822001019Other
3822001020Prepared, not on a backing0E-0
3822001091Of other plates, sheets, film, foil and strip of plastics6.5E-0
3822001092Other articles of plastics8E-0
3822001093Paper, paperboard, cellulose wadding or webs of cellulose fibres, in rolls or sheets referred to in Note 8 Chapter 480E-0
3822001099Other
3822002011Of other plates,sheets,film,foil and strip of plastics8 0E-0 E-0
3822002012Other articles of plastics0E-0
3822002013Paper,paperboard, cellulose wadding or webs of cellulose fibres, in rolls or sheets referred to in Note 8 Chapter 480
3822002014Litumuth testing paper and other similar testing paperE-0
38220020190E-0
3822002020 3822002091Prepared, not on a backing Of other plates, sheets, film, foil and0 6.5E-0 E-0
3822002092strip of plastics Other articles of plastics8E-0
HS code (2002)DescriptionBase RateStaging Category
str. 100
Chemical compunds doped for use in electronics
3822002093Paper, paperboard, cellulose wadding or webs of cellulose fibres, in rolls or sheets referred to in Note 8 Chapter 480E-0
3822002099Other8E-5
3822003011A. Of 0% rate in the annexed Tariff Schedules to the Customs Act(hereinafter reffered to as "Tariff Schedules" in this Chapter)0E-0
3822003012B. Of 1% rate in the Tariff Schedules
3822003013C. Of 2% rate in the Tariff Schedules2E-0
3822003014D. Of 3% rate in the Tariff Schedules3E-0
3822003015E. Of 5% rate in the Tariff Schedules5E-0
3822003016F. Of 7% rate in the Tariff Schedules7E-0
3822003017G. Of 8% rate in the Tariff Schedules
3822003018H. Of 10% rate in the Tariff Schedules10E-5
3822003019I. Of 20% rate in the Tariff Schedules20E-5
3822003020J. Of 30% rate in the Tariff Schedules30E-5
3822003021K. Of 40% rate in the Tariff Schedules40E-5
3822003022L. Of 50% rate in the Tariff Schedules50E-5
3822003023M. Of 5(0)% rate in the Tariff Schedules0E-0
3822003024N. Of 5(1)% rate in the Tariff Schedules1E-0
3822003025O. Of 8(5)% rate in the Tariff Schedules5E-0
3822003026 3822003027P. Of HSK 3706.10.1000, 3706.10.5020 or 3706.90.6020 Q. Of HSK 3706.10.2000 or 3706.90.20006.5% or 182/m 6.5% or 4/mE-0 E-0
38220030286.5% or 26/mE-0
3822003029S. Of HSK 3706.10.3020 or 3706.90.30206.5% or 468/mE-0
3822003030T. Of HSK 3706.10.3030 or 3706.90.30306.5% or 78/mE-0
3822003031U. Of HSK 3706.10.5010 or 3706.90.60106.5% or 1,092/mE-0
3822003032V. Of HSK 3706.10.60106.5% or 1,560/mE-0
str. 100
Chemical compunds doped for use in electronics
3822003033W. Of HSK 3706.10.60206.5% or 260/m 6.5% or 8/mE-0
3822003034X. Of HSK 3706.90.1000 or 3706.90.5020E-0
3822003035Y. Of HSK 3706.90.50106.5% or 25/m
382311Stearic acidE-0
3823110000 382312 3823120000Stearic acid Oleic acid Oleic acid8E-5 E-5
382313Tall oil fatty acids8
3823130000Tall oil fatty acids8E-0
382319Other
3823191000Palmitic acids8E-0
3823192000Acid oils from refining8E-5
3823199000Other
3823702. Industrial fatty alcohols.
3823701000 3823702000Cetyl alcohol5 5E-0 E-0
3823703000Stearyl alcohol Oleyl alcohol5
3823704000alcoholE-0
3823709000Other5E-0
3824101. Prepared binders for foundry moulds or cores
3824100
str. 101
0001. Prepared binders for foundry moulds or cores6.5E-0
3824200000 3824302. Naphthenic acids,their water-insoluble salts and their esters 3. Non-agglomerated metal carbides mixed together or with6.5E-0
38243000004. Prepared additives for cements,mortars or concretes 4. Prepared additives for cements,mortars or concretes
382440
3824505. Non-refractory mortars and concretes 5. Non-refractory mortars and concretes6.5
3824400000E-0
3824500000E-0
382460 38246000006. Sorbitol other than that of subheading 2905.44 6. Sorbitol other than that of subheading 2905.446.5
HS code (2002)DescriptionBase RateStaging Category
382471Containing acyclic hydrocarbons perhalogenated only with fluorine and chlorine
3824710000Containing acyclic hydrocarbons perhalogenated only with fluorine and chlorine6.5E-0
382479Other
3824790000Other6.5E-0
3824908. Other
3824901000A. Roasted chromite5E-0
3824902100Getters for vaccum tubes6.5E-0
3824902200resistorsE-0
3824902300Detergents based on trichlorotrifluoroethane6.5E-0
3824902400Intermediate products of the antibiotics manufacturing6.5
3824903100Mistures consisting mainly of O-alkyl( ≤ C10, including cycloalkyl) alkyl(methyl, ethyl, n-propyl or isopropyl)phosphonofluoridates6.5E-0
str. 101
0001. Prepared binders for foundry moulds or cores6.5E-0
3824200000 3824302. Naphthenic acids,their water-insoluble salts and their esters 3. Non-agglomerated metal carbides mixed together or with6.5E-0
3824903500 3824903600 3824903700consisting 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)phosphoramidates6.5 6.5 6.5E-0 E-0 E-0 E-0
3824903200 3824903300 3824903400Mixtures 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)phosphonyldifluorides6.5 6.5 6.5E-0 E-0
3824903800 3824903911Mixtures 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 Other6.5E-0
3824903919Mixtures consisting mainly of N, N-dialkyl (methyl, ethyl,6.5E-0
3824903920n-propyl or isopropyl) aminoethane-2-thiols or their protonated salts

str. 1026.5 | 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

str. 103
6.5E-0
E-0
3824907400Foaming agent6.5E-0
HS code (2002)DescriptionBase RateStaging Category
3824907500Prepared calcium carbonate6.5E-0
3824907600Liquid crystal preparations6.5E-0
38249077006.5E-0
3824908010Based on methyl ethyl ketone peroxide6.5E-0
3824908090Other6.5E-0
3824909010Micro-element fertilisers (other than products of Chapter 31)6.5E-0
3824909020Polydiphenylmethane polydiisocyanate(Crude-MDI)6.5E-0
3824909030Chewing gum base8E-0
3824909050Poly chlorinated biphenyls6.5E-0
3824909090Other6.5E-0
382510Municipal waste
3825100000Municipal waste6.5E-0
382520Sewage sludge
3825200000Sewage sludge6.5E-0
3825301000
382530
3825302000Of subheading 3824.906.5E-0
3825303000Of subheading 4015.118E-0
3825304000Of subheading 9018.38E-0
382541Halogenated
3825410000Halogenated6.5E-0
382549Other
3825490000Other Wastes of metal pickling liquors, hydraulic fluids, brake fluids and anti-freeze fluids6.5E-0
382550 3825500000Mainly containing organic constituents
382561E-0
3825610000Mainly containing organic constituents6.5
382569Other
3825690000Other6.5E-0
382590Other
390110Polyethylene having a specific gravity of less than 0.94
3825900000Other6.5E-0
3901100000 390120Polyethylene having a specific gravity of less than 0.94 Polyethylene having a specific gravity of 0.94 or more6.5E-0
str. 103
6.5E-0
E-0
3901201000Of pulp6.5E-0
3901209000 390130Other Ethylene-vinyl acetate copolymers6.5E-0
3901300000Ethylene-vinyl acetate copolymers
390190Other6.5E-0
3901900000Other
390210Polypropylene
3902100000Polypropylene6.5E-0
390220
3902200000Polyisobutylene6.5E-0
390230Propylene copolymers
3902300000 3902900000Other Other6.5E-0
390290
390311Expansible
3903110000ExpansibleE-0
390319Other Styrene-acrylonitrile(SAN) copolymers
3903190000Other6.5E-0
390320Acrylonitrile-butadiene-styrene (ABS) copolymers
3903200000 390330Styrene-acrylonitrile(SAN) copolymers6.5E-0
3903300000 390390 3903901000Acrylonitrile-butadiene-styrene (ABS) copolymers Other Styrene-butadiene copolymers6.5 6.5E-0 E-0
3903909000 390410Other6.5E-0
3904100000Poly(vinylE-8
HS code (2002)DescriptionBase RateStaging Category
390421Non-plasticised
3904210000Non-plasticised6.5E-0
390422Plasticised
3904220000Plasticised6.5E-0
390430Vinyl chloride-vinyl acetate copolymers
3904300000Vinyl chloride-vinyl acetate copolymers6.5E-8
390440Other vinyl chloride copolymers
3904400000Other vinyl chloride copolymers
390450Vinylidene chloride polymers
3904500000
str. 104
Vinylidene chloride polymers6.5E-0
390461Polytetrafluoroethylene
3904610000Polytetrafluoroethylene6.5E-0
390469Other
3904690000Other6.5E-0
390490Other
3904900000Other6.5E-0
390512In aqueous dispersion
3905120000In aqueous dispersion6.5E-0
390519OtherE-0
3905190000Other6.5
390521In aqueous dispersion
3905210000In aqueous dispersion6.5E-0
390529Other
3905290000Other6.5E-0
39053000003. Poly(vinyl alcohol),whether or not containing unhydrolysed acetate groupsE-0
390591Copolymers6.5
3905910000CopolymersE-0
390599 3905990000Other
390610Poly(methyl methacrylate)
3906100000Poly(methyl methacrylate)
390690Other6.5E-0
3906901000Poly acryl amide8E-0
3906909000Other8E-5
3907100000 1. Polyacetals6.5E-0
3907202. Other polyethers
3907201000Polyoxyethylene(polyethylene glycol)6.5E-5
3907202000Polyoxypropylene(polypropylene glycol)6.5E-0
3907203000Poly phenylene oxide6.5E-0
3907209000Other6.5
3907303. Epoxide resinsE-0
3907301000A. For making semi-conductor6.5E-0
3907309000B. Other6.5E-0
3907404. Polycarbonates
39074000004. Polycarbonates6.5E-0
3907505. Alkyd resins
39075000005. Alkyd resins6.5E-0
3907606. Poly(ethylene terephthalate)
39076000006. Poly(ethylene terephthalate)6.5E-0
str. 104
Vinylidene chloride polymers6.5E-0
390461Polytetrafluoroethylene
390791Unsaturated
3907910000Unsaturated6.5E-0
390799Other
39079910006.5
3907999000E-0
390810 Polyamide 3908101000Poly butylene terephthalate -6,-11,-12,-6,6,-6,9,-6,10 or -6,12
Polyamide 3908102000 Polyamide 3908103000Other -6 -6.66.5 6.5 6.5E-0 E-0
390890E-0
HS code (2002)DescriptionBase RateStaging Category
3908900000Other6.5E-0
390910Urea resins; thiourea resins
3909101000Urea resins6.5E-0
3909102000Thiourea resins6.5E-0
390920Melamine resins
3909200000Melamine resins6.5E-0
390930Other amino-resins
3909300000Other amino-resins6.5E-0
390940Phenolic resins
390950Polyurethanes
3909400000Phenolic resins6.5E-0
3909500000Polyurethanes6.5E-0
391000 Siliconesin primary forms. oil
39100010001. For making semi-conductor6.5E-0
3910009010Silicon6.5E-0
3910009020Silicon rubber6.5E-0
3910009090Other6.5E-0
391110Petroleum resins, coumarone, indene or coumarone-indene resins and polyterpenes
3911101000Petroleum resins8E-0
3911102000Coumarone,indene or coumarone-indene resins8E-0
3911103000Polyterpenes8E-0
391190Other
3911901000Polysulphides6.5E-0
3911902000Polysulphones6.5E-0
3911903000Furan resin6.5E-0
3911909000Other6.5E-0
str. 104
Vinylidene chloride polymers6.5E-0
390461Polytetrafluoroethylene
391211Non-plasticised
3912110000Non-plasticised5E-0
391212Plasticised
3912120000Plasticised5E-0
3912202. Cellulose nitrates( including collodions)
39122000002. Cellulose nitrates( including collodions)6.5E-0
391231Carboxymethylcellulose and its salts
3912311000Sodium carboxymethyl cellulose6.5E-0
3912319000Other6.5E-0
391239Other
3912391000Methyl cellulose6.5E-0
3912399000Other6.5E-0
3912904. Other
3912901000Regenerated cellulose6.5E-0
3912909000Other6.5E-0
391310Alginic acid, its salts and esters
3913101000Sodium alginate6.5E-0
3913102000Propylene glycol alginate6.5E-0
3913109000Other6.5E-0
391390Other
3913901000Hardened proteins6.5E-0
39139020
str. 106
3914001000Cationic6.5E-0
391510Of polymers of ethylene
3915100000Of polymers of ethylene6.5
3914009000Of polymers of stylene6.5E-0
391520 3915200000Of polymers of stylene6.5E-0
HS code (2002)DescriptionBase RateStaging Category
391530Of polymers of vinyl chloride
3915300000Of polymers of vinyl chloride6.5E-0
391590Of other plastics
3915901000Of polymers of propylene6.5E-0
3915902000Of acrylic polymers6.5E-0
3915903000
3915905000
3915909000Other6.5E-0
391610Of polymers of ethylene
3916100000Of polymers of ethylene6.5E-0
391620 3916200000Of polymers of vinyl chloride Of polymers of vinyl chloride6.5E-0
391690Of other plastics
3916901000Of polymers of styrene6.5E-0
3916902000Of polymers of propylene6.5E-0
3916903000Of acrylic polymers6.5E-0
3916904000Of polyamides6.5E-0
3916909000Other6.5E-5
391710Artificial guts(sausage casings) of hardened protein or cellulosic materials
3917101000Of hardened protein6.5E-0
3917102000Of cellulosic materials6.5E-0
391721 3917210000Of polymers of ethylene
391722Of polymers of propylene Of polymers of propylene Of polymers of vinyl chloride
39172200006.5E-0
391723 3917230000 391729Of polymers of vinyl chloride Of other plastics
3917292000Of polymers of styrene6.5E-0
3917291000Of polyamides6.5E-0
3917299000 391731Flexible tubes,pipes and hoses,having a minimum burst
3917311000pressure of 27.6 MPa Of polymers of ethylene6.5E-0
str. 106
3917312000Of polymers of vinyl chloride6.5E-0
3917319000Other6.5E-0
391732Other, not reinforced or otherwise combined with other
3917321000materials,without fittings Of polymers of ethylene6.5E-0
3917322000Of polymers of vinyl chloride6.5E-0
3917329000Other6.5E-0
3917339000Other8E-0
391733materials,with fittings
3917331000Of polymers of ethylene8E-0
3917332000Of polymers of vinyl chloride8E-0
391739
3917391000Of polymers of ethylene6.5E-0
3917392000Of polymers of vinyl chloride6.5
3917399000Other6.5E-0
391740Fittings8E-5
3917400000Fittings Of polymers of vinyl chloride
391810
3918102000 3918109000OtherE-0
391890Of other plastics
3918101000Of polyvinyl chloride6.5E-0
3918900000Of copolymers of vinyl chloride and vinyl acetate6.5E-0
391910 391990not exceeding 20cm6.5 6.5E-0 E-0
3919100000In rolls of a width not exceeding 20cm6.5
HS code (2002)DescriptionBase RateStaging Category
3919900000Other6.5E-0
392010Of polymers of ethylene
3920100000Of polymers of ethylene6.5E-0
392020Of polymers of propylene
3920200000Of polymers of propylene6.5E-0
392030Of polymers of styrene
3920300000
392043
3920430000Containing by weight not less than 6% of plasticisers6.5E-0
392049Other
3920490000Other6.5E-0
392051Of poly(methyl methacrylate)
3920510000Of poly(methyl methacrylate)6.5E-0
str. 106
392059Other
3920590000Other6.5E-0
392061Of polycarbonates
3920610000Of polycarbonates6.5E-0
392062Of poly(ethylene terephthalate)6.5
3920620000Of poly(ethylene terephthalate)E-0
392063Of unsaturated polyesters
3920630000Of unsaturated polyesters6.5E-0
392069Of other polyesters
3920690000Of other polyesters6.5E-0
392071 3920710000Of regenerated cellulose Of regenerated cellulose6.5E-0
392072
3920720000 392073Of vulcanised fibre6.5 6.5E-0
3920730000Of cellulose acetate Of other cellulose derivatives
392079Of other cellulose derivatives6.5
3920790000butyral)E-0
392091Of poly(vinyl
3920910000Of poly(vinyl butyral)E-0
392092Of polyamides
3920930000Of amino-resins6.5E-0
3920940000Of phenolic resins6.5E-0
392094Of phenolic resinsE-0
392099 3920991000Of other plastics6.5E-0
3920999000Of polymers of styreneE-0
392111E-0
392112Of polymers of vinyl chloride
3921110000Of polymers of styrene6.5E-0
392113 3921130000 392114Of polyurethanes Of polyurethanes6.5E-0
3921120000Of polymers of vinyl chloride6.5
3921140000Of regenerated celluloseE-0
392119Of regenerated cellulose Or other plastics
3921191000Of polymers of ethylene6.5E-0
3921192000Of polymethyl methacrylate6.5E-0
39211930106.5
3921193090E-0
3921194010Of polycarbonates6.5E-0
str. 106
3921194020Of polyethylene terephthalate6.5E-0
3921194030Of unsaturated polyesters6.5E-0
3921194090Other6.5E-5
3921195010Of vulcanised fibre6.5E-0
3921195020 3921195090Of cellulose acetate6.5
3921199010Of polyvinyl butyral6.5E-0 E-0
HS code (2002)DescriptionBase RateStaging Category
3921199020Of polyamides6.5E-0
3921199030Of amino-resins6.5E-0
3921199040Of phenolic resins6.5E-0
3921199090Other6.5E-0
392190Other
3921901000Of polymers of ethylene6.5E-0
3921902000Of polymers of propylene6.5E-0
3921903000Of polymers of styrene6.5E-0
3921904010Rigid6.5E-0
3921904020Flexible6.5E-0
3921905010Of polymethyl methacrylate6.5E-0
3921905090Other6.5E-0
3921906010Of polycarbonates6.5E-0
3921906020Of polyethylene terephthalate6.5
3921906030Of unsaturated polyesters6.5E-0
3921906090Other6.5E-5
3921907010Of regenerated cellulose6.5E-0
3921907020Of vulcanised fibre6.5E-0
3921907030Of cellulose acetate6.5E-0
3921907090Other6.5E-0
3921909010Of polyvinyl butyral6.5E-0
3921909020Of polyamides6.5E-0
3921909030Of amino-resins6.5E-0
3921909040Of phenolic resins6.5E-0
3921909050Of polyurethanes6.5E-0
3921909090Other6.5E-0
392210 3922101000Baths,shower-baths,sinks and wash-basins Baths and shower baths8E-0
str. 106
3922102000Wash-basins8E-0
3922103000Sinks8E-0
392220Lavatory seats and covers
3922200000Lavatory seats and covers8E-0
392290Other
3922901000Bidets8E-0
3922909000Other8E-0
392310Boxes,cases,crates and similar articles8E-5
3923100000 392321Boxes,cases,crates and similar articles Of polymers of ethylene
392329Of other plastics
3923210000Of polymers of ethylene8E-0
3923290000Of other plastics8
392330 3923300000Carboys,bottles,flasks and similar articles Carboys,bottles,flasks and similar articlesE-5
3923400000Spools,cops,bobbins and similar supports6.5E-0
392350Stoppers,lids,caps and other closures
3923500000Stoppers,lids,caps and other closures Other8
392390
3923900000 392410Other Tableware and kiTVhenware8E-5
3924100000 392490Tableware and kitchenware Other8E-5
3924901000Soap dishes and boxes8E-0
3924902000Table cloths and other similar articles8E-0
3924909000Other
392510
str. 107
Reservoirs,tanks,vats and similar containers,of a capacity exceeding 300 ℓ
3925100000Reservoirs,tanks,vats and similar containers,of a capacity exceeding 300 ℓ
392520 3925200000Doors,windows and their frames and thresholds for doors Doors,windows and their frames and thresholds for doors8E-0
392530Shutters,blinds(including Venetian blinds) and similar articles and parts thereof
HS code (2002)DescriptionBase RateStaging Category
3925300000Shutters,blinds(including Venetian blinds) and similar articles and parts thereof8E-0
392590Other
3925900000Other8E-0
392610Office or school supplies
3926101000Pencil cases and erasers8E-0
3926102000Binders and albums8E-0
3926109000Other8E-0
392620Articles of apparel and clothing accessories (including gloves, mittens and mitts)
3926200000Articles of apparel and clothing accessories (including gloves, mittens and mitts)8E-5
392630Fittings for furniture,coachwork of the like
3926300000Statuettes and other ornamental articlesE-0
392640Other
3926400000Statuettes and other ornamental articles8E-5
392690Parts for use in machinery and mechanical
3926901000appliances8E-5
3926902000Fans and hand screens non-mechanical; frams and handles8E-0
3926903000therefor and parts of such frames and handles Lables and tags8E-0
3926904000Adhesive tapes with case8E-0
3926905000Frames for painting, photographs, mirrors and the like8E-5
3926909000Other8E-5
4001101. Natural rubber latex,whether or not pre-vulcanised 1. Natural rubber latex,whether or not pre-vulcanised1E-0
4001100000 400121 4001211000A. Smoked sheets Rss 1X1E-0
4001212000Rss No.11E-0
4001213000Rss No.21E-0
str. 107
Reservoirs,tanks,vats and similar containers,of a capacity exceeding 300 ℓ
3925100000Reservoirs,tanks,vats and similar containers,of a capacity exceeding 300 ℓ
4001214000Rss No.31E-0
4001215000 4001216000Rss No.41E-0
400122Rss No.5 B. Technically specified natural rubber(TSNR)1E-0
4001220000B. Technically specified natural rubber(TSNR)1E-0
4001290000C. Other1E-0
400129C. Other
400130 40013010003. Balata,gutta-percha,guayule,chicle and similar natural gums Chicle gum2E-0
4001309000
400211Latex
4002110000Latex8E-5
400219Other
4002190000 400220 4002201000Other 2. Butadiene rubber (BR)8E-5
4002209000 400231
4002311000Isobutene-isoprene(butyl) rubber(IIR)E-0
4002319000Other
400239Other5E-0
4002391000Other Latex5E-0
4002399010Of chloronated-isobutene-isoprene rubber(CIIR)5E-0
4002399020E-0
400241Latex
4002410000Latex8E-0
400249Other
4002490000Other8E-0
400251Latex
4002510000 400259Latex Other8E-0
4002590000Other8E-0
HS code (2002)DescriptionBase RateStaging Category
4002606. Isoprene rubber (IR)
4002601000Latex8E-0
4002609000Other8
4002707. Ethylene-propylene-non-conjugated diene rubber (EPDM)E-0
4002701000Latex8E-0
4002709000Other8E-8
4002808. Mixtures of any product of heading 40.01 with any product of this heading
str. 107
Reservoirs,tanks,vats and similar containers,of a capacity exceeding 300 ℓ
3925100000Reservoirs,tanks,vats and similar containers,of a capacity exceeding 300 ℓ
4002801000Latex8E-0
4002809000Other8E-0
400291Latex
4002910000Latex8E-5
400299Other
4002991000Of carboxylated acrylonitile-butadiene rubbers(XNBR)8E-0
4002992000Of acrylonitile-isoprene rubbers(NIR)8E-0
4002993000Thioplasts (TM)8E-0
4002999000Other8E-5
400300Reclaimed rubber in primary forms or in plates,sheets or strip.
4003000000Reclaimed rubber in primary forms or in plates,sheets or strip.8E-5
400400Waste,parings and scrap of rubber(other than hard rubber) and powders and granules obtained therefrom.
4004000000Waste,parings and scrap of rubber(other than hard rubber) and powders and granules obtained therefrom.3E-0
str. 108
Compounded with carbon black or silica
400510
4005101000Plates,sheets and strip8E-0
4005109000Other8E-5
400520Solutions; dispersions other than those of subheading 4005.10
4005200000Solutions; dispersions other than those of subheading 4005.10E-0
400591Plates,sheets and strip Plates,sheets and strip8
40059100008E-0
400599Other
4005991000Compounded rubber latex8E-0
4005999000Other8E-5
400610"Camel-back" strips for retreading rubber tyres strips for retreading rubber tyres8E-0
4006100000"Camel-back" Other8E-0
400690 4006901000Rubber rods
4006902000Rubber tubes8E-0
4006903000Rubber profile shapes8E-0
4006904000Rubber discs,rings and washers8E-0
4006905000Rubber thread8E-0
4006909000
400700Other8E-5
4007001000Vulcanised rubber thread and cord. Rubber thread8E-5
4007002000Rubber cord8E-0
400811Plates,sheets and strip
4008111000Combined with textile fabrics for reinforcing purposes8E-0
4008119000Other8E-5
400819Other
4008191000Combined with textile fabrics for reinforcing purposes8E-0
4008199000Other8E-0
400821strip
4008211000E-0
4008219000
400829Plates,sheets and8
400911Without fittings
4008291000 4008299000Other8E-5
4009110000 400912Without fittings With fittings8
4009120000With fittings8
HS code (2002)DescriptionBase RateStaging Category
400921Without fittings
str. 108
Compounded with carbon black or silica
400510
4009210000Without fittings8E-0
400922With fittings
4009220000With fittings8E-8
400931Without fittings
4009310000Without fittings8E-0
400932With fittings
str. 109
4009320000With fittings
400941Without fittings
4009410000Without fittings8E-0
400942With fittings
4009420000With fittings8E-0
401011Reinforced only with metal
4010110000Reinforced only with metal8E-0
401012Reinforced only with textile materials
4010120000E-5
401013Reinforced only with textile materials Reinforced only with plastics8
4010130000 4010320000 401033Reinforced 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 8E-0 E-0
401019Other8
401031 4010330000Endless 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
4010190000Other8E-5
4010310000 401034 4010340000 401035 4010350000 401036 4010360000 401039 4010390000V-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 8E-0 E-0 E-0 E-0 E-0 E-5
str. 110
4011108
401032
4011201010
4011201090Other8E-8
Of radial carcass
Other8
4011101000
4011102000Of biased carcass8
E-0
401120
For use on a rim measuring less than 49.53 ㎝ inE-5
8
2. Of a kind used on buses or lorries
4011109000
4011209000E-5
40112020108
str. 111
E-5
diameter less than 49.53 ㎝ in diameter8E-5
4011202090For use8
HS code (2002)DescriptionBase RateStaging Category
4011303. Of a kind used on aircraft
40113000003. Of a kind used on aircraft5E-0
4011404. Of a kind used on motorcycles
40114000004. Of a kind used on motorcycles8E-0
4011505. Of a kind used on bicycles
40115000005. Of a kind used on bicycles8E-5
401161Of a kind used on agricultural or forestry vehicles and machines
4011610000Of a kind used on agricultural or forestry vehicles and machines Of a kind used on construction or industrial handling8E-5
401162vehicles and machines and having a rim size not exceeding
4011620000E-8
401163exceeding 61cm
4011630000and machines and having a rim size exceeding 61cm Other Other8 8E-0 E-0
401169 4011690000 401192Of a kind used on agricultural or forestry vehicles and machines
4011920000Of a kind used on agricultural or forestry vehicles and machines Of a kind used on construction or industrial handling8E-5
401193vehicles and machines and having a rim size not exceeding
401193000061 cm Of a kind used on construction or industrial handling vehicles8E-8
401194Of a kind used on construction or industrial handling vehicles and machines and having a rim size exceeding 61
4011940000Of a kind used on construction or industrial handling vehicles and machines and having a rim size exceeding 61 cmE-8
401199
4012110000
401212
401213C.
4012120000 4012130000 401219C. Of a kind used on aircraft D. Other5E-0
4012190000 401220D. Other 2. Used pneumatic tyres8E-0
4012201000Of a kind used on motor cars (including station wagons and
4012209010racing cars)8E-0
4012209020Of a kind used on buses or lorries8E-0
4012209090Other8E-0
4012903. Other
str. 111
E-5
diameter less than 49.53 ㎝ in diameter8E-5
4012901010Solid tyres5E-0
4012901020Cushion tyres5E-0
4012901030tyre treads5E-0
4012901040Tyre flaps5E-0
4012909010Solid tyres
str. 112
8E-0
4012909020Cushion tyres8E-0
4012909030tyre treads8E-0
40129090408E-0
4012909090Other8E-0
4013101. Of a kind used on motor cars(including station wagons and racing cars),buses or lorries
4013101000Of a kind used on motor cars (including station wagons and racing cars)8E-0
4013102000Of a kind used on buses or lorries8
4013202. Of a kind used on bicyclesE-5
HS code (2002)DescriptionBase RateStaging Category
40132000002. Of a kind used on bicycles8E-8
4013903. Other
4013901000A. Of a kind used on aircraft5E-0
4013909010Of a kind used on motorcycles or motor scooters8E-0
4013909020Of a kind used on industrial vehicles or agricultural machinery8E-0
4013909090Other8E-0
401410Sheath contraceptives
4014100000Sheath contraceptives8E-0
401490Other
4014901000Teats8E-0
4014909000Other8E-5
401511Surgical
4015110000Surgical8E-8
401519Other
4015190000Other8E-8
401590Other
4015901000Protective clothing for divers8E-0
4015902000Protective clothing for radiologists8E-0
4015909000Other8E-0
401610Of cellular rubber
4016100000Of cellular rubber8E-5
401691Floor coverings and mats
4016910000Floor coverings and mats8E-5
401692Erasers
4016920000Erasers8E-0
401693Gaskets,washers and other seals8E-5
str. 112
8E-0
4012909020Cushion tyres8E-0
401694Boat or dock fenders,whether or not inflatable Boat or dock fenders,whether or not inflatable8E-0
401695Other inflatable articles
40169400008E-0
4016951000Pneumatic mattresses
4016952000Pillows8E-5
4016953000Cushions8E-5
4016959000Other8E-5
401699Other
4016991010Parts of balloons airships,flying machines,gliders,kits,and rotochutes0E-0
4016991090Other8E-5
4016992000Rubber bands8E-0
4016993000Stoppers and rings for bottles8E-0
4016999000Other
401700Hard rubber(for example,ebonite)in all forms,including waste and scrap; articles of hard rubber.
4017001000Hard rubber8E-0
4017002000Articles of hard rubber8E-5
4101201. Whole hides and skins, of a weight per skin not exceeding 8kg when simply dried,10kg when dry-salted, or
410120100016kg when fresh, wet-salted or otherwise preserved. A. Hides and skins, untanned2E-5
4101202000B. Hides and skins, which have undergone a tanning (including5E-5
410150pre-tanning) process which is reversible 2. Whole hides and skins, of a weight exceeding 16 kg
4101501011Cow hide2E-0
4101501012Steer hide2E-0
4101501013Ox hideE-0
4101501014
4101501021Other2 2E-0
4101501019 4101501022Cow hide Steer hide2 2 2E-0 E-0 E-0
4101501024Bull hide2
4101501023Ox hide2E-0
4101501029 4101501090Other Other2E-0 E-0
HS code (2002)DescriptionBase RateStaging Category
str. 112
8E-0
4012909020Cushion tyres8E-0
4101502000B. Hides and skins, which have undergone a tanning (including pre-tanning) process which is reversible5E-0
4101903. Other, including butts, bends and bellies
4101901011Of calf skin2E-0
4101901019Of other than calf skin2E-0
4101901091Of calf skin2E-0
4101901099Of other than calf skin2E-0
4101902000B. Hides and skins, which have undergone a tanning (including pre-tanning) process which is reversible5E-0
4102101. With wool on
41021000002
410221A. Pickled
4102211000(1) Hides and skins, untannedE-0
41
str. 113
02212000(2) Hides and skins, which have undergone a tanning (including pre-tanning) process which is reversible5E-0
410229B. Other
4102291000(1) Hides and skins, untanned2E-0
4102292000(2) Hides and skins, which have undergone a tanning (including5E-5
4103101. Of goats or kids
4103101000pre-tanning) process which is reversible A. Hides and skins, untanned2E-5
4103102000B. Hides and skins, which have undergone a tanning (including pre-tanning) process which is reversible5E-5
4103202. Of reptiles2E-0
4103201010 4103201020Of snake Of lizardE-0
4103201030Of crocodile2 2E-0
4103201090Other2E-0
4103202000B. Hides and skins, which have undergone a tanning (including5E-0
410330pretanning) process which is reversible 3. Of swine
4103301000Hides and skins, untanned2E-0
4103302000B. Hides and pretanning)5E-0
4103901020Of kangaroo
410390Other
4103901010Of eels2E-0
41039010902E-0
4103902000B. Hides and skins, which have undergone a tanning (including pretanning) process which is reversible5E-0
410411Full grains, unsplit; grain splits
4104110000Full grains, unsplit; grain splits5E-8
410419Other
4104410000Full grains, unsplit; grain splits5
410449 4104490000Other Other5E-8
410510In the wet state(including wet-blue)
4105100000In the wet state(including wet-blue)5E-5
410530In the dry state (crust)
410621
4105300000
4106210000In the wet state (including wet-blue)
410622In the dry state (crust) In the dry state (crust)5
str. 113
02212000(2) Hides and skins, which have undergone a tanning (including pre-tanning) process which is reversible5E-0
410229B. Other
4106220000In the wet state (including wet-blue)E-8
410631
4106310000E-0
410632In the dry state (crust)
4106320000 410640In the dry state (crust) Of reptiles5E-0
4106400000 410691Of reptiles5E-0
4106910000In the wet state (including wet-blue)5E-0
HS code (2002)DescriptionBase RateStaging Category
410692In the dry state (crust)
4106920000In the dry state (crust)5E-8
410711Full grains, unsplit
4107110000Full grains, unsplit5E-0
410712Grain splits
4107120000Grain splits5E-0
410719Other
410791Full grains, unsplit
4107190000
410792
4107910000Full grains, unsplit5E-0
4107920000Grain splits
410799Other
4107990000Other5E-5
411200Leather 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
4112000000parchment-dressed leather, of sheep or lamb, without wool on, Of goats or kids Of goats or kids5 5E-5 E-8
411310whether or not split, other than leather of heading 41.14.
4113100000Of swineE-0
411320 4113200000Of swine5
str. 114
41133000005E-8
411330 411390Of reptiles Other
411410
4113900000Other Chamois(including combination chamois) leather5E-5
4114100000 411420Chamois(including combination chamois) leather Patent leather and patent laminated leather; metallised leather5E-5
4114201000Patent leather5E-0
4114202000Patent laminated leather5E-0
4114203000Metallised leather5E-0
4115101. Composition leather with a basis of leather or leather fibre, in slabs, sheets or strip, whether or not in
4115100000rolls 1. Composition leather with a basis of leather or leather fibre, in slabs, sheets or strip, whether or not in rolls8E-5
4115202. Parings and other waste of leather or of composition leather, not suitable for the manufacture of leather articles; leather dust, powder and flour
4115200000
420100traces,leads,knee pads,muzzles,saddle cloths,saddle bags,dog coats and the like),of any material. Of reptile leather
42010010008E-0
4201009010Saddles and saddle cloths8E-5
4201009020Traces8E-5
4201009030Leads8E-5
4201009040Muzzles8E-0
4201009090Other8E-5
420211With outer surface of leather,of composition leather or of patent leather
4202111010Of snake8E-0
4202111020Of lizard8E-0
4202111030Of crocodile8E-0
4202111040Of eels8E-0
4202111050Of kangaroo8E-0
4202111090 4202112000Of composition leather8
4202113000Of patent leather8 8E-0 E-0
HS code (2002)DescriptionBase RateStaging Category
420212With outer surface of plastics or of textile materials
4202121010Of polyvinylchloride8E-8
4202121020Of polyurethane8E-0
str. 114
41133000005E-8
4202121090Other8E-8
4202122000Of textile materials8E-8
420219Other
4202191000Of paper board8E-0
4202199000Other8E-8
420221With outer surface of leather,of composition leather or of patent leather.
4202211010Of snake8E-0
4202211020Of lizard8E-0
4202211030Of crocodile8E-0
4202211040Of eels8E-0
4202211050Of kangaroo8E-0
4202211090Other8E-5
4202212000Of composition leather8E-5
4202213000 420222Of patent leather8E-5
4202221010With outer surface of plastic sheeting or of textile materials Of polyvinylchloride8E-5
4202221020Of polyurethane8E-0
4202221090Other8E-8
4202222000materials
420229 4202291000Of paper-board8E-0
4202299000Other8E-8
420231With outer surface of leather,of composition leather or of patent leather
4202311010Of snake8E-0
4202311020Of lizard8E-0
4202311030Of crocodile8E-0
4202311040Of eels8E-0
4202311050Of kangaroo8E-0
4202311090Other8E-8
4202312000Of composition leather8E-5
4202313000Of patent leather8E-0
420232With outer surface of plastic sheeting or of textile materialsE-8
4202321010Of polyvinylchloride
str. 115
8
4202321020Of polyurethane8E-5
4202321090Other8E-8
4202322000Of textile materials
420239Other
4202391000Of paper board8E-0
4202399000Other8E-8
420291With outer surface of leather,of composition leather or of patent leather
4202911010Of snake8E-0
4202911020Of lizard8E-0
4202911030Of crocodile8E-0
4202911040Of eels8E-0
4202911050Of kangaroo8E-0
4202911090Other8E-5
4202912000
4202913000Of composition leather Of patent leather8E-0
420292With outer surface of plastic sheeting or of textile materials8E-0
4202921010Of polyvinylchloride8E-0
4202921020Of polyurethane8E-0
4202921090Other8
4202922000Of textile materials8E-5
420299Other boardE-5
4202991000Of paper8E-0
4202999000 420310Other Articles of apparel8E-8
HS code (2002)DescriptionBase RateStaging Category
4203101010Coats13E-5
4203101020Jackets,blazers and jumpers13E-5
4203101050Vests13E-5
4203101060Pants and trousers13E-5
4203101070Skirts13E-5
4203101080Overalls13E-5
4203101090Other13E-5
4203102010Coats13E-5
4203102020Jackets,blazers and jumpers13E-5
4203102050Vests13E-5
4203102060Pants and trousers13E-5
4203102070Skirts13E-5
4203102080Overalls13E-5
4203102090Other13E-5
str. 115
8
4202321020Of polyurethane8E-5
4203103010Coats13E-5
4203103020Jackets,blazers and jumpers13E-5
4203103050Vests13E-5
4203103060trousers
4203103070Skirts Overalls13 13E-5 E-5
4203103080Other13E-5
4203103090 4203109010Coats13E-5
4203109020Jackets,blazers and jumpers13E-5
4203109050Vests13E-5
4203109060Pants and trousers13E-5
4203109070Skirts13E-5
4203109080Overalls13E-5
4203109090Other13E-5
420321
4203211000Baseball glove13E-5
4203212000Golf glove13E-8
4203213000Ski glove13E-5
4203214000Motor cycle glove13E-5
4203215000Batting glove13E-5
4203216000Tennis glove13E-5
4203217000Ice hockey glove13E-5
4203219000Other13E-5
420329Other
4203291000Working glove13E-5
4203292000Dress glove13E-5
4203293000Driver's glove13E-5
4203299000Other13E-5
420330Belts and bandoliers
4203301010Of snake13E-5
4203301020Of lizard13E-5
4203301030Of crocodile13E-5
4203301040Of eels13E-5
4203301090Other13E-5
4203309000Other13E-5
420340Other clothing accessories
4203400000Other clothing accessories13E-5
420400Articles of leather or of composition leather,of a kind used in machinery or mechanical appliances or for other
4204001010technical uses. For conveyers8E-0
str. 115
8
4202321020Of polyurethane8E-5
4204001020For motors8E-0
4204001090Other8E-0
4204009010Pickers8E-0
4204009090Other8E-0
420500Other articles of leather or of composition leather.
4205001000Of leather8E-5
4205002000Of composition leather
str. 116
8E-8
420610Catgut
HS code (2002)DescriptionBase RateStaging Category
4206100000Catgut8E-0
420690Other
4206900000Other8E-0
4301101. Of mink,whole,with or without head,tail or paws
43011000001. Of mink,whole,with or without head,tail or paws 2. Of lamb,the following:3E-5
430130Astrakhan,Broadtail,Caracul,Persian and similar lamb,Indian,Chinese,Mongolian or Ti-betan lamb,whole,with
4301300000or without head,tail or paws 2. Of lamb,the following: Astrakhan,Broadtail,Caracul,Persian and similar lamb,Indian,Chinese,Mongolian or Ti-betan3E-8
4301603. Of fox,whole,with or without head,tail or paws
43016000003. Of fox,whole,with or without head,tail or paws3
430170 4301700000 4301804. 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 paws3E-0
4301801000Of chinchila3E-0
4301802000
4301803000Of raccoon3E-0
4301804000Of coyote3E-0
4301805000Of rabbit or hare3E-0
4301806000Of musk-rat3E-8
4301809000Other3E-0
4301906. Heads,tails,paws and other pieces or cuttings,suitable for furriers' use
43019000006. Heads,tails,paws and other pieces or cuttings,suitable for furriers' use3E-0
430211Of mink
4302110000Of mink5E-0
430213Of lamb,the following:Astrakhan,Broadtail,Caracul,Persian and similar lamb,Indian,Chinese,Mongolian or Tibetan lamb
4302130000Of lamb,the following:Astrakhan,Broadtail,Caracul,Persian and lamb,Indian,Chinese,Mongolian or Tibetan lamb5E-8
430219
str. 116
8E-8
420610Catgut
4302191000Of beaver5E-0
4302192000Of musk-rat5E-0
4302193000Of fox5E-0
4302195000Of chinchila5E-0
4302196000Of opossum5E-0
4302197000Of reccoon5E-0
4302198000Of coyote5E-0
4302199010Of sheepE-0
4302199090Other5
430220Heads,tails,paws and other pieces or cuttings,not
4302201000assembled Of mink5 5E-0 E-0
4302202000 4302203000Of rabbit or hare Of beaver5E-0
4302204000Of musk-rat5E-0
4302205000Of fox5E-0
4302207000Of chinchila5E-0
4302209010Of opossum5E-0
4302209020 4302209030Of raccoon coyote5E-0
4302209090Other5E-0
430230 4302300000Whole skins and pieces or cuttings thereof,assembled5E-0
430310Whole skins and pieces or cuttings thereof,assembled Articles of apparel and clothing accessories5E-5
4303101100Of mink16E-5
4303101200Of rabbit or hare16E-5
4303101300Of lamb16E-5
4303101400Of beaver16E-5
4303101500 4303101600Of musk-rat Of fox16
4303101800Of chinchila16E-5 E-5
HS code (2002)DescriptionBase RateStaging Category
4303101910Of opossum16E-5
4303101920Of raccoon16E-5
4303101930Of coyote16E-5
4303101990 4303102100Other16E-5
4303102200Of rabbit or hare16E-5
4303102300Of lamb16E-5
4303102400Of beaver
str. 119
For veneering obtained by slicing laminated wood or for other similar laminated wood8E-5
4408909110Rosewood5E-5
4408909120Ebonywood5E-5
4408909130Ash5E-5
4408909140Walnut5E-5
4408909190Other5E-5
4408909200(2) Lignum vitae5E-5
4408909310Aspen5E-5
4408909320Poplar5E-5
4408909330Maple5E-5
4408909340Elm5E-5
4408909350Birch5E-5
4408909360Basswood (4) Paulownia5E-5
44089094005E-5
4408909911Baboen5E-5
4408909919 4408909990Other (b) Other5 5E-5 E-5
HS code (2002)DescriptionBase RateStaging Category
440910Coniferous
4409100000Coniferous8EXC
440920Non-coniferous
4409200000Non-coniferous8EXC
441021Unworked or not further worked than sanded
4410210000Unworked or not further worked than sanded8EXC
441029Other
4410290000Other8EXC
441031Unworked or not further worked than sanded
4410310000 441032Surface-covered with melamine-impregnated paperEXC
4410320000 441033Surface-covered with melamine-impregnated paper Surface-covered with decorative laminates of plastics8EXC
4410330000Surface-covered with decorative laminates of plastics8E-8
441039Other
4410390000Other8E-8
441090Other
441111Not mechanically worked or surface covered
4410900000Other8EXC
4411110000Not mechanically worked or surface covered8E-8
4411191010Other Floor8EXC
441119board
44111910908E-8
str. 119
For veneering obtained by slicing laminated wood or for other similar laminated wood8E-5
4411210000Not mech'anically worked or surface covered8EXC
441129Other
4411291010Floor board8EXC
4411291090Other8EXC
4411299000Other8EXC
441131 4411310000Not mechanically worked or surface covered Not mechanically worked or surface covered8E-8
441139
4411390000Other8E-8
441191Other
4411910000Not mechanically worked or surface covered Not mechanically worked or surface covered8E-8
441199Other
4411990000Other8E-8
441213With at least one outer ply of tropical wood specified in Subheading Note 1 to this Chapter
44121310008E-8
44121320008E-8
4412133000Of a thickness not more than 6 ㎜ but not less than 4 ㎜8E-8
4412135000Of a thickness less than 15 ㎜ but not less than 12 ㎜
4412136000 441214Of a thickness not less than 15 ㎜12EXC
4412141000Of a thickness less than 3.2 ㎜8E-8
4412142000Of a thickness less than 4 ㎜ but not less than 3.2 ㎜8E-8
4412143000Of a thickness not more than 6 ㎜ but not less than 4 ㎜8E-8
4412144000Of a thickness less than 12 ㎜ but not less than 6 ㎜12EXC
4412145000Of a thickness less than 15 ㎜ but not less than 12 ㎜12EXC
441214600012EXC
441219Of a thickness not less than 15 Other
4412191011Of a thickness less than 6 ㎜8E-8
4412191019Other12EXC
4412191091Of a thickness less than 68
4412191099Other12EXC
441222With at least one ply of tropical wood specified in Subheading Note 1 to this Chapter
4412220000With at least one ply of tropical wood specified in Subheading Note 1 to this Chapter12E-8
str. 119
For veneering obtained by slicing laminated wood or for other similar laminated wood8E-5
441223Other,containing at least one layer of particle board
HS code (2002)DescriptionBase RateStaging Category
4412230000Other,containing at least one layer of particle board12E-8
441229Other
4412291000Plywood12E-8
4412292010Floor board12EXC
4412292090Other12E-8
441292With at least one ply of tropical wood specified in Subheading Note 1 to this Chapter
4412920000With at least one ply of tropical wood specified in Subheading Note 1 to this Chapter12E-8
441293Other,containing at least one layer of particle board Other,containing at least one layer of particle board
441293000012E-8
441299Other
4412991010With both outer ply of coniferous wood12EXC
4412991090Other12E-8
4412992010Floor board12EXC
4412992090Other12E-8
441300Densified wood,in blocks,plates,strips or profile shapes.8E-8
4413000000Densified wood,in blocks,plates,strips or profile shapes.
441400Wooden frames for paintings,photographs,mirrors or similar objects.
4414000000Wooden frames for paintings,photographs,mirrors or similar objects.8E-8
441510Cases,boxes,crates,drums and similar packings; cable- drums
4415100000 441520Cases,boxes,crates,drums and similar packings; cable-drums Pallets,box pallets and other load boards;pallet collars8E-8
4416000000thereof,of wood, including staves.8E-8
441700Tools,tool bodies,tool handles,broom or brush bodies and handles,of wood; boot or shoe lasts and trees,of wood.
4417000000Tools,tool bodies,tool handles,broom or brush bodies and handles,of wood; boot or shoe lasts and trees,of wood.
441820Doors and their frames and thresholds8
str. 119
For veneering obtained by slicing laminated wood or for other similar laminated wood8E-5
441810Windows,French-windows and their framesE-8
4418200000Doors and their frames and thresholds8E-8
4418100000Windows,French-windows and their frames8E-8
441830 4418300000 441840Parquet panels Parquet panels Shuttering for concrete constructional work8E-8
4418400000work8 8
441850Shuttering for concrete constructional Shingles and shakesE-8
4418500000Shingles and shakesE-8
441890 4418901000Other8E-8
4418909000OtherE-8
441900
str. 120
4419001000
4419002010Of bamboo8E-5 E-5
4419002090Other8
4419009000Other8E-8
442010Statuettes and other ornaments,of wood
4420101000Statuettes8E-5
4420109000Other8E-5
442090Other
4420901000Wood marquetry and inlaid wood8E-5
4420902010Cigarette caskets or case8E-5
44209020208E-5
4420902030 4420902090Other articles of furniture,not falling within Chapter 94 Other8 8E-5 E-5
HS code (2002)DescriptionBase RateStaging Category
4420909020Other articles of furniture,not falling within Chapter 948E-5
4420909090Other8E-5
442110 4421100000Clothes hangers8E-5
442190Other
4421901010Bobbins8E-5
4421901090Other8E-5
4421902000Match splints; wooden pegs or pins for footwear8E-5
4421903000Toothpick8E-5
4421904000Wood paving blocks8E-5
4421905000Fans and hand screens,nonmechanical; frames and handles therefor and parts of such frames and handles8E-5
44219090008E-5
450110Natural cork,raw or simply prepared Natural cork,raw or simply prepared
45011000008E-5
450190Other
4501900000Other8E-5
450200Natural cork,debacked or roughly squared,or in rectangular(including square) blocks,plates,sheets or strip,(including sharp-edged blanks for corks or stoppers).
4502000000Natural cork,debacked or roughly squared,or in rectangular(including square) blocks,plates,sheets or strip,(including sharp-edged blanks for corks or stoppers).8E-5
450310Corks and stoppers Corks and stoppers
45031000008E-5
450390Other
str. 120
4419001000
4503900000 450410Other Blocks,plates,sheets and strip; tiles of any shape; solid cylinders,including discs Blocks,plates,sheets and strip; tiles of any shape; solid8E-5
4504100000 4504900000Other
450490
4601201. Mats,matting and screens of vegetable materials.
4601201000Mats8E-5
4601202000Screens8E-0
460191A. Of vegetable materials
4601911000(1) Eunjukbaljang(of width less than 35cm)8E-0
4601919000(2) Other8E-0
460199B. Other
4601991000Articles in sheets plaitied with plastics8E-0
4601999000Other8E-0
460210Of vegetable materials
4602101010Handbag8E-5
4602101020Basket8E-5
4602101030Trays,dishes,and other similar kitchen or tablewares8E-5
4602101090Other8E-5
4602102000Articles of rattan8E-5
4602103000Articles of rush8E-0
4602109000Other8E-5
460290Other
4602900000Other Mechanical wood pulp.8E-0
470100 47010010001. Unbleached 2. Semi-bleached or bleached0E-0
47010020000E-0
470200 4702000000Chemical wood pulp, dissolving
470311A. Coniferous
str. 121
4703110000A. Coniferous0E-0
470319B. Non-coniferous B. Non-coniferous
47031900000E-0
470321 4703211000
HS code (2002)DescriptionBase RateStaging Category
4703212000Bleached0E-0
470329B. Non-coniferous
4703291000Semi-bleached0E-0
4703292000Bleached0E-0
470411A. Coniferous
4704110000A. Coniferous0E-0
470419B. Non-coniferous
470421
4704190000A. Coniferous0
4704210000A. Coniferous0E-0
470429Non-coniferous
4704290000B. Non-coniferous0E-0
470500Wood pulp obtained by a combination of mechanical and chemical pulping processes.
4705000000Wood pulp obtained by a combination of mechanical and chemical pulping processes.0E-0
4706101. Cotton linters pulp
47061000001. Cotton linters pulp0E-0
4706202. Pulps of fibres derived from recovered(waste and
4706200000scrap)paper or paperboard 2. Pulps of fibres derived from recovered(waste and scrap)paper2E-0
470691or paperboard A. Mechanical
4706911000(1) Unbleached0E-0
4706912000(2) Semi-bleached or bleached0E-0
470692B. Chemical
4706921000(1) Unbleached0E-0
4706922000(2) Semi-bleached or bleached0E-0
470693C. Semi-chemical
4706931000(1) Unbleached0E-0
4706932000(2) Semi-bleached or bleached0E-0
4707101. Unbleached kraft paper or paperboard or corrugated paper or paperboard
4707100000paper paperboard
str. 121
4703110000A. Coniferous0E-0
4707202. Other paper or paperboard made mainly of bleached chemical pulp,not coloured in the mass
47072000002. Other paper or paperboard made mainly of bleached chemical pulp,not coloured in the mass 3. Paper or paperboard made mainly of mechanical pulp (for0E-0
470730example,newspapers,journals and similar printed matter)
47073000003. Paper or paperboard made mainly of mechanical pulp (for example,newspapers,journals and similar printed matter)0E-0
4707904. Other,including unsorted waste and scrap
47079000004. Other,including unsorted waste and scrap0E-0
480100Newsprint,in rolls or sheets.
4801000000Newsprint,in rolls or sheets.0E-0
4802101. Hand-made paper and paperboard
48021000001. Hand-made paper and paperboard
480220 48022000002. Paper and paperboard of a kind used as a base for photo- sensitive, heat-sensitive or electro-sensitive paper or paperboardE-0
4802303. Carbonising base paper0
48023000000E-0
480254A. Weighing less than 40g/ ㎡
480240 48024000004. Wallpaper base 4. Wallpaper base0E-0
4802541010(a) Multi-ply paper and paperboard, bleached each layer0 0E-0 E-0
4802541090 4802549010(b) Other (a) Multi-ply paper and paperboard, bleached each0E-0
4802549090layer (b) Other0E-0
HS code (2002)DescriptionBase RateStaging Category
480255B. Weighing 40g/ ㎡ or more but not more than 150g/ ㎡ , in rolls
4802551010(a) Multi-ply paper and paperboard, bleached each layer0E-0
4802551090(b) Other0E-0
4802559010(a) Multi-ply paper and paperboard, bleached each layer0E-0
4802559090(b) Other ㎡
480256C. Weighing 40g/ or more but not more than 150g/ ㎡ , in sheets with one side not exceeding 435mm and the other0
str. 122
E-0
side not exceeding 297mm in the unfolded state Multi-ply paper and paperboard, bleached each layer
4802561010(a)0E-0
4802561090(b) Other0E-0
4802569010(a) Multi-ply paper and paperboard, bleached each layer0E-0
4802569090(b) Other D. Other, weighing 40g/ ㎡ or more but not more than 150g/0E-0
480257㎡ (a) Multi-ply paper and paperboard, bleached each layer
48025710100E-0
4802571090(b) Other0E-0
4802579010(a) Multi-ply paper and paperboard, bleached each layer0E-0
4802579090 480258(b) Other0E-0
4802581010(a) Multi-ply paper and paperboard, bleached each layer0E-0
4802581090(b) Other0E-0
4802582010(a) Multi-ply paper and paperboard, bleached each layer0E-0
4802582090(b) Other0E-0
4802589010(a) Multi-ply paper and paperboard, bleached each layer0E-0
4802589090(b) Other0E-0
480261A. In rolls
4802611010(a) Multi-ply paper and paperboard, bleached each layer0E-0
4802611090(b) Other0E-0
4802619010(a) Multi-ply paper and paperboard, bleached each layer0E-0
4802619090(b) Other
480262the other side not exceeding 297mm in the unfolded state
4802621010(a) Multi-ply paper and paperboard, bleached each layer0E-0
4802621090(b) Other0E-0
4802629010(a) Multi-ply paper and paperboard, bleached each layer0E-0
4802629090(b) Other0E-0
480269C. Other
4802691010(a) Multi-ply paper and paperboard, bleached each layer0E-0
4802691090(b) Other0E-0
str. 122
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 layer0E-0
4802699090(b) Other0E-0
480300creped,crinkled,embossed,perforated,surface- coloured,surface-decorated or printed,in rolls or sheets. Toilet or facial tissue stock for household or sanitary purposes0E-0
4803001000 4803002000Cellulose wadding and webs0E-0
4803009000Other0E-0
480411
4804110000Unbleached0 0E-0 E-0
480419 4804190000Other Other
480421 4804210000Unbleached Unbleached0E-0
480429Other
4804290000Other0E-0
480431 4804311000A. Unbleached Electric insulating paper and paper board0E-0
4804312000Condenser paper and paperboard0E-0
4804313000 4804319000Wrapping paper and paperboard0E-0
HS code (2002)DescriptionBase RateStaging Category
480439B. Other
4804391000(1) Electric insulating paper and paperboard0E-0
4804392000(2) Condenser paper and paperboard0E-0
4804393000(3) Wrapping paper and paperboard0E-0
4804399000(4) Other0E-0
480441Unbleached
4804411000Electric insulating paper and paperboard0E-0
4804419000Other Bleached uniformly0E-0
480442throughout 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
480442000095% by weight of the total fibre content consists of wood fibres0
str. 123
E-0
480449obtained by chemical process Other
4804490000Other0E-0
480451
4804510000Unbleached0E-0
4804520000than 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 wood0E-0
480452Bleached uniformly throughout the mass and of which more
480459obtained by a chemical process Other
4804590000Other0E-0
480511A. Semi-chemical fluting paper paper
4805110000 480512A. Semi-chemical fluting0E-0
4805120000B. Straw fluting paper B. Straw fluting paper
4805190000C. Other0E-0
480519C. Other
4805249000(2) Other0E-0
480525B. Weighing more than 150 g/ ㎡
48052410000
4805251000(1) Multi-ply paper and paperboard, bleached each layer0E-0
48053000003. Sulphite wrapping paper0E-0
48052590000
4805303. Sulphite wrapping paper
480550
480540 48054000004. Filter paper and paperboard
48055000005. Felt paper and paperboard0E-0
48059110005. Felt paper and paperboard A. Weighing 150g/ ㎡ or less0E-0
480591 4805919010(1) Multi-ply paper and paperboard, bleached each layer ( 가 ) Condenser paper and paperboard0E-0
4805919090( 나 ) Other0E-0
480592B. Weighing more than 150g/ ㎡ but less than 225g/ ㎡
4805921000(1) Multi-ply paper and paperboard, bleached each layer0E-0
4805929000(2) Other0E-0
480593C. Weighing 225g/ ㎡ or more
4805931000(1) Multi-ply paper and paperboard, bleached each layer0E-0
4805939000(2)E-0
480610Vegetable parchment
str. 123
E-0
480449obtained by chemical process Other
4806100000Vegetable parchment
480620Other
4806200000Greaseproof papers0
480630Tracing papers Tracing papers0E-0
4806300000 480640Greaseproof papers Glassine and other glazed transparent or translucent papers0E-0
4806401000 4806409000Glassine paper Other0 0E-0 E-0
HS code (2002)DescriptionBase RateStaging Category
480700Composite 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.
4807000000Composite 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.0E-0
480810Corrugated paper and paperboard,whether or not perforated
4808100000Corrugated paper and paperboard,whether or not perforated Sack kraft paper,creped or crinkled,whether or not0E-0
480820embossed or perforated
4808200000Sack kraft paper,creped or crinkled,whether or not embossed or perforated0E-0
480830Other kraft paper,creped or crinkled,whether or not embossed or perforated
str. 124
4808300000Other kraft paper,creped or crinkled,whether or not embossed or perforated
480890Other0E-0
4808900000Other0E-0
4809100000papers0E-0
480920Carbon or similar copyingE-0
480910
4809201000Self-copy paper One-ply0
4809202000Multi-ply0E-0
480990Other
4809901000Transfer paper0E-0
4809902000Heat sensitive recording paper0E-0
4809903000Graphic art paper0E-0
4809909000Other
481013 4810131000In rolls Printing or writing paper and paperboard0E-0
4810139000Other0E-0
481014In sheets with one side not exceeding 435 mmand the other side not exceeding 297 mmin the unfolded state
4810141000Printing or writing paper and paperboard0E-0
4810149000Other0E-0
481019Other0
4810191000 4810199000Printing or writing paper and paperboard Other0E-0 E-0
481022Light-weight coated paper
4810220000Light-weight coated paper0E-0
481029 4810290000Other Other0
481031Bleached uniformly throughout the mass and of which more than 95% by weight of the total fibre content consists of
4810310000Bleached 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 less0E-0
481032Bleached 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
481092Multi-ply
481039 4810390000Other0E-0
481099 4810991000Other
48109200000E-0
HS code (2002)DescriptionBase RateStaging Category
4810992000Filter paper0E-0
str. 124
4808300000Other kraft paper,creped or crinkled,whether or not embossed or perforated
4810999000Other0E-0
4811101. Tarred,bituminised or asphalted paper and paperboard
4811101000Roofing paper Other0E-0
48111090000E-0
481141Self-adhesive
4811410000Self-adhesive0E-0
481149Other
4811490000Other0E-0
481151A. Bleached,weighing more than 150g/ ㎡
4811511000(1) Weighing more than 150g/ ㎡ but not more than 265g/ ㎡0E-0
4811519010exceeding 15cm in the unfolded stateE-0
4811519090(b) Other B. Other0E-0
481159 4811590000B. Other0E-0
4811604. Paper and paperboard,coated,impregnated or covered with wax,paraffin wax,stearin,oil or glycerol
str. 125
4. Paper and paperboard,coated,impregnated or covered with wax,paraffin wax,stearin,oil or glycerol
4811905. Other paper,paperboard,cellulose wadding and webs of cellulose fibres
48116000000E-0
4811901010Ruled,lined or squard Other0 0E-0 E-0
4811901090 4811902010Cellulose wadding0E-0
4811902090Other
481200 4812000000Filter blocks,slabs and plates,of paper plup. Filter blocks,slabs and plates,of paper plup.0E-0
481310In the form of booklets or tubes
4813100000In the form of booklets or tubes0E-0
481320In rolls of a width not exceeding 5cm
4813200000In rolls of a width not exceeding 5cm
4813900000Other Other0E-0
481390
4814100000 481420"Ingrain" paper Wallpaper and similar wall coverings,consisting of paper
4814201000Wall paper0E-0
48142020000
4814209000Other0E-0
481430Wallpaper and similar wall coverings,consisting of paper covered,on the face side,with plaiting material,whether or
4814301010 4814301020Not dyed nor coloured0E-0 E-0
4814309000 481490Other0
4814900000Other0E-0
4815000000Floor coverings on a base of paper or of paperboard,whether or not cut to size.0E-0
481500Other Floor coverings on a base of paper or of paperboard,whether or not cut to size.
4816100000Carbon or similar copying papers0E-0
481610Self-copy paper One ply
481620Carbon or similar copying papers
4816201000 4816202000Multi-ply0 0E-0
481630 4816300000Duplicator stencils Duplicator stencils0E-0
HS code (2002)DescriptionBase RateStaging Category
4816901000Transfer paper0E-0
4816902000Heat sensitive recording0E-0
str. 125
4. Paper and paperboard,coated,impregnated or covered with wax,paraffin wax,stearin,oil or glycerol
4816903000paper Graphic art paper
4816909000Other0 0E-0 E-0
481710Envelopes
4817100000Envelopes0E-0
481720Letter cards,plain posTVards and correspondence cards
4817200000Letter cards,plain postcards and correspondence cards0E-0
481730Boxes,pouches,wallets and writing compendiums,of paper or paperboard,containing an assortment of paper stationery
4817300000Boxes,pouches,wallets and writing compendiums,of paper or0
481810
4818100000Toilet paper0E-0
481820Handkerchiefs,cleansing or facial tissues and towels
4818200000Handkerchiefs,cleansing or facial tissues and towels0E-0
481830 4818300000Tablecloths and serviettes Tablecloths and serviettes0E-0
481840Sanitary towels and tampons,napkins and napkin liners for babies and similar sanitary articles
4818401000Napkin and napkin liners for babiesE-0
48184090000
481850Articles of apparel and clothing accessories
4818500000 481890Articles of apparel and clothing accessories Other0 0E-0 E-0
4819100000 481920paperboard Cartons,boxes and cases,of corrugated paper or paperboard Folding cartons,boxes and cases,of non-corrugated paper or paperboard0E-0
481910Cartons,boxes and cases,of corrugated paper or
4819200000paper or paperboard0E-0
481930Sacks and bags,having a base of a width of
481940Other sacks and bags,including cones
48193000000
4819400000 481950Other sacks and bags,including cones Other packing containers,including record sleevesE-0
4819509000 481960Other Box files,letter trays,storage boxes and similar articles,of a0E-0
4819600000Box files,letter trays,storage boxes and similar articles,of a kind used in offices,shops or the like0E-0
str. 125
4. Paper and paperboard,coated,impregnated or covered with wax,paraffin wax,stearin,oil or glycerol
4820100000Registers,account books,note books,order books,receipt0E-0
482010articles
str. 126
Exercise-books
482030Binders(other than book covers),folders and file covers0 0
482020 4820200000books,letter pads,memorandum pads,diaries and similar articlesE-0
482040Manifold business forms and interleaved carbon sets
4820300000
4820500000 482090Albums for samples or for collections Other0E-0
4820400000 482050Manifold business forms and interleaved carbon sets Albums for samples or for collections
482110Printed
48209000000E-0
482190 4821900000
4821100000Printed0E-0
482210 4822100000Other Other0 0E-0 E-0
HS code (2002)DescriptionBase RateStaging Category
482290Other
4822900000Other0E-0
482312Self-adhesive
4823120000Self-adhesive0E-0
482319Other
4823190000Other0E-0
4823202. Filter-paper and paperboard
4823200000 4823403. Rolls,sheets and dials,printed for self-recording
4823400000apparatus 3. Rolls,sheets and dials,printed for self-recording apparatus0E-0
4823604. Trays,dishes,plates,cups and the like,of paper or paperboard
48236000004. Trays,dishes,plates,cups and the like,of paper or paperboard0E-0
4823705. Moulded or pressed articles of paper pulp
48237000005. Moulded or pressed articles of paper pulp0E-0
4823906. Other
4823901010Cards punched0E-0
4823901090Other0E-0
4823902000B. 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 Chapter0E-0
4823903090(3) Other0E-0
str. 126
Exercise-books
482030Binders(other than book covers),folders and file covers0 0
4823905000(1) Uncoated multi-ply paper and paperboard of a width0E-0
4823903010
4823909090 490110 4901101000bleached, 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 korean0 0E-0
4823909010exceeding 15cm but not more than 36cm, with each layer0E-0
4901911000thereof (1) Printed in korean0E-0
4901919000(2) Other0E-0
490199B. Other
4901991000(1) Printed in korean
4901999000Other0E-0
4902101. Appearing at least four times a week
4902101010Newspapers0E-0
4902101090Other0E-0
4902109000B.0E-0
490290Other 2. Other
4902901010Journals0E-0
4902901090Other0E-0
4902909010
4902909090 490300
str. 127
Other0E-0
4903000000Children's picture,drawing or colouring books. Children's picture,drawing or colouring books.0E-0
490400illustrated. Music,printed or in manuscript,whether or not bound or illustrated.0
490510Music,printed or in manuscript,whether or not bound or
4904000000E-0
4905100000A. In book-form Maps and
490591hydrographic chart0
4905911000 49059190001. GlobesE-0
490599Other B. Other0E-0
HS code (2002)DescriptionBase RateStaging Category
4905990000B. Other0E-0
490600Plans and drawings for architectural,engineering,industrial,commercial,topographic al or similar purposes,being originals drawn by hand; hand- written texts; photographic reproductions on sensitised
4906001000paper and carbon copies of the foregoing. 1. Plans0E-0
49060020002. Drawings0E-0
49060090003. Other Unused postage,revenue or similar stamps of0E-0
490700current 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.
49070010001. Unused postage stamp0E-0
4907002000 49070090003. Other0E-0
490810Transfers(decalcomanias),vitrifiable
49081000005E-0
490890Transfers(decalcomanias),vitrifiable Other
4908901000Transfers(decalcomanias) for cushion flooring sheet5E-0
4908909000Other5E-0
490900Printed or illustrated posTVards: printed cards bearing personal greetings,messages or announcements,whether or
4909000000not illustrated,with or without envelopes or trimmings. Printed or illustrated postcards: printed cards bearing personal greetings,messages or announcements,whether or not
491000Calendars of any kind,printed,including calender blocks.
4910001000Of paper or paperboardE-0
str. 127
Other0E-0
4903000000Children's picture,drawing or colouring books. Children's picture,drawing or colouring books.0E-0
4910009000Other7E-0
4911101. Trade advertising material,commercial catalogues and the like
49111000001. Trade advertising material,commercial catalogues and the likeE-0
491191A. Pictures,designs and photographs
4911911000 4911919000(2) Other0 0
491199 4911990000B. Other B. Other0E-0
500100for reeling. silk(not thrown).
5001000000Silk-worm cocoons suitable51% or 5,276/ ㎏E-8
5002001010Not more than 20 decitex8E-8
500200
5002001020
5002001030decitex More than 25.56 decitex but not more than 28.89 decitex51.7% or 17,215/ ㎏ ㎏E-8
5002001040More than 28.89 decitex but not more than 36.67 decitex51.7% or 17,215/ 51.7% or 17,215/ ㎏E-8 E-8
5002001050More than 36.67 decitex
500200200051.7% or 17,215/ ㎏E-8
5002009000Doupion silk8E-8
5003101. Not carded or combed
str. 128
5003101000A. Cocoon waste2E-0
5003102000B. Floss silk2E-0
5003103000C. Bisu2
5003104000D. Frison2E-0
5003109000E. Other2E-0 E-0
5003902. Other
5003901000A. Pegine2E-0
5003902000B. Silk noil(Bourette)2E-0
5003909000
500400Silk yarn(other than yarn spun from silk waste) not put up for retail sale.
5004000000Silk yarn(other than yarn spun from silk waste) not put up for8E-5
500500
HS code (2002)DescriptionBase RateStaging Category
5005001000Hand made yarn8E-0
5005002000Yarn spun from silk waste8E-5
5005003000Yarn spun from noil silk8E-5
5006001000sale; silk-worm gut. Silk yarn8E-5
5006002000Hand made yarn8E-0
5006003000Yarn spun from silk waste8E-5
5006004000Yarn spun from noil silk8E-0
5006005000Silk worm gut8E-0
500710Fabrics of noil silk
5007100000Fabrics of noil silk13E-5
500720Other fabrics,containing 85% or more by weight of silk or of silk waste other than noil silk
5007201000 5007202010Shibori13E-5
5007202020Satin13E-5
5007202030de chine13E-5
5007202090Other13E-5
5007209000Other13E-5
500790Other fabrics
5007901000Silk fabrics,grey13E-5
5007902000Silk woven fabrics,mixed with acetate yarn13E-5
5007903000Silk woven fabrics,mixed with other man-made fiber13E-5
5007904000Silk woven fabrics,mixed with wool13E-5
5007909000Other13E-5
str. 128
5003101000A. Cocoon waste2E-0
510111A. Shorn wool
5101110000A. Shorn wool1E-0
510119B. Other
5101190000B. Other1E-0
510121A. Shorn wool
5101210000A. Shorn wool1E-0
510129B. Other
5101290000B. Other1E-0
5101303. Carbonised
51013000003. Carbonised1E-0
510211A. Of Kashmir (cashmere) goats
5102110000A. Of Kashmir (cashmere) goats1E-0
510219B. Other
5102190000B. Other1E-0
5102202. Coarse animal hair
51022000002. Coarse animal hair1E-0
5103101. Noils of wool or of fine animal hair
5103202. Other waste of wool or of fine animal
5103100000
5103200000hair 2. Other waste of wool or of fine animal hair1E-0
5103303. Waste of coarse animal hairE-0
5103300000hair.1E-0
510400Garnetted stock of wool or of fine or coarse animal
5104000000 510510Garnetted stock of wool or of fine or coarse animal hair.
5105211. Carded wool
51051000001. Carded wool1E-0
5105210000A. Combed wool in fragments B. Other1E-0
510529 5105291000(1) Top of all wool (2) Top of blended wool1 1E-5 E-0
5105292000 5105293000(3) Roving1
5105299000E-0
510531(4) Other A. Of Kashmir (cashmere) goats1E-0
5105310000 510539A. Of Kashmir (cashmere) goats1E-0
5105390000B. Other
HS code (2002)DescriptionBase RateStaging Category
str. 129
510540Coarse animai hair,carded or combed
51054000004. 4. Coarse animai hair,carded or combed1E-0
510610Containing 85% or more by weight of wool
5106101000Of all wool8E-8
5106109000Other8E-8
510620Containing less than 85% by weight of wool
5106201000Mixed with polyester fiber8E-8
5106202000Mixed with polyamide fiber8E-8
5106203000Mixed with acrylic fiber8E-8
5106204000fiber
5106209000Other8E-8
510710Containing 85% or more by weight of wool8
5107101000Of all woolE-8
5107102000Mixed with synthetic fiber8E-8
5107109000Mixed with other fiber8E-8
510720Containing less than 85% by weight of wool
5107201000Mixed with polyester fiber,8E-8
5107202000Mixed with polyamide fiber,8E-8
5107203000Mixed with acrylic fiber,8E-8
5107204000Mixed with other synthetic8
5107209000Mixed with other fiber8E-8
510810Carded
5108100000Carded8E-8
510820Combed
5108200000 510910 5109101000Combed Containing 85% or more by weight of wool or of fine animal hair. Yarn of wool8 8E-8
5109109000Yarn of fine animal hair8E-8 E-8
5109901000Yarn of wool8E-8
51099090008
510990Other
5110000000horsehair yarn),whether or not put up for retail sale. Yarn of coarse animal hair or of horsehair(including gimped8E-8
511000Yarn of coarse animal hair or of horsehair(including gimped
5111111000wool13E-8
511111Of a weight not exceeding 300g/ ㎡ Of Of fine animal hair
5111112000 511119Other13E-8
5111191000
str. 129
510540Coarse animai hair,carded or combed
511120Other,mixed mainly or solely with man-made filaments
5111192000 5111200000Other,mixed mainly or solely with man-made filaments13E-8
511130 5111300000Other,mixed mainly or solely with man-made staple fibres Other,mixed mainly or solely with man-made staple fibres13E-8
511190Other Other13E-8
5111900000 511211 5112111000Of a weight not exceeding 200g/ ㎡13E-8
511219Other
511211200013E-8
5112191000Of wool13E-8
5112192000Of fine animal hair13E-8
511220Other,mixed mainly or solely with man-made filaments
5112200000Other,mixed mainly or solely with man-made filaments Other,mixed mainly or solely with man-made staple fibres13E-8
511230Other,mixed mainly or solely with man-made staple fibres
5112300000 511290Other13E-8
5113000000Woven fabrics of coarse animal hair or of horsehair.
5112900000 511300Other Woven fabrics of coarse animal hair or of horsehair. combed.13E-8
520100Cotton,not carded or13E-8
HS code (2002)DescriptionBase RateStaging Category
5201001000Seed cotton1E-0
5201009010Less thsn 23.2 ㎜ (7/8 inch) of fibre-length1E-0
5201009020 5201009030Not less than 25.4 ㎜ (1 inch),but less than 28.5 ㎜ (11/8 inch) of fibre-length.1E-0
52010090501E-0
5201009060 520210Not less than 34.9 ㎜ (1-3/8 inch) of fiber-length 1. Yarn waste (including thread waste)1E-0
52021000001. Yarn waste (including thread waste)1E-0
520291A. Garnetted stock stock
5202910000A. Garnetted B. Other1E-0
520299
5202990000 520300B. Other Cotton,carded or combed.1E-0
str. 129
510540Coarse animai hair,carded or combed
5203000000Cotton,carded or combed.1E-0
520411Containing 85% or more by weight of cotton Containing 85% or more by weight of cotton
52041100008SEN
520419Other
5204190000Other8SEN
5204200000 520511Put up for retail sale Measuring 714.29 decitex or more(not exceeding 14 metric number)8E-8
5205111000Unbleached or not mercerized8SEN
5205119000
str. 130
SEN
5205121000Unbleached or not8E-8
5205129000Other decitex but8SEN
5205131000 5205139000Unbleached or not mercerized Other8 8E-8 SEN
520513not less than 192.31 43 metric number but not exceeding 52
5205149000Other number)8SEN
520515Measuring less than 125 decitex (exceeding 80 metric
5205151000Unbleached or not mercerized8SEN
5205159000Other8SEN
520521Measuring 714.29 decitex or more(not exceeding 14 metric number)
5205211000Unbleached or not mercerizedSEN
5205219000Other Measuring less than 714.29 decitex but not less than 232.56 decitex(exceeding 14 metric number but not exceeding 43
5205228 8SEN
5205221000metric number) Unbleached or not8EXC
5205229000 520523mercerized Other8SEN
5205231000Other Measuring less than 192.31 decitex but not less than 1258EXC SEN
5205239000
5205241000
5205248
HS code (2002)DescriptionBase RateStaging Category
5205249000Other less than 1258SEN
520526Measuring decitex but not less than 106.38 decitex(exceeding 80 metric number but not exceeding 94 metric number)
5205261000Unbleached or not mercerized8EXC
5205269000Other8SEN
520527Measuring less than 106.38 decitex but not less than 83.33 decitex(exceeding 94 metric number but not exceeding 120 metric number)
5205271000Unbleached or not mercerized8EXC
5205279000Other8SEN
520528Measuring less than 83.33 decitex(exceeding 120metric number)
5205281000Unbleached or not mercerized8SEN
5205289000OtherSEN
5205318
5205311000 5205319000Unbleached or not mercerized Other8 8SEN
str. 130
SEN
5205121000Unbleached or not8E-8
52053210008
520532
5205329000Other8SEN
520533Measuring 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)
5205331000Unbleached or not mercerized8E-8
5205339000Other Measuring8SEN
520534per 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)
5205341000Unbleached or not mercerized8SEN
5205349000OtherSEN
5205351000yarn) Unbleached or not mercerized8
5205359000Other
520535Measuring per single yarn less than 125 decitex(exceeding 80 metric number per single
520541Measuring per single yarn 714.29 decitex or more (not exceeding 14 metric number per single yarn)SEN
52054110008SEN
5205419000SEN
520542not less than 232.56 decitex(exceeding 14 metric number but not exceeding 43 metric number per single yarn)
5205431000SEN
5205429000Measuring per single8SEN
520543SEN
5205439000 520544Other Measuring per single yarn less than 192.31 decitex but not less than 125 decitex(exceeding 52 metric number but not8
str. 131
Other Measuring per single yarn less than 125 decitex but not less
exceeding 94 metric number per single yarn) Unbleached or not mercerized8 8SEN SEN
5205441000exceeding 80 metric number per single yarn) Unbleached or not mercerized8E-8
52054490008SEN
520546than 106.38 decitex(exceeding 80 metric number but not
5205461000
5205469000Other
520547Measuring 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)DescriptionBase RateStaging Category
5205471000Unbleached or not mercerized8E-8
5205479000Other8SEN
520548Measuring per single yarn less than 83.33 decitex(exceeding 120 metric number per single yarn)
5205481000Unbleached or not mercerized8E-8
5205489000Other8SEN
520611Measuring 714.29 decitex or more(not exceeding 14 metric number)
5206111000Unbleached or not mercerized8SEN
5206119000Other8SEN
520612Measuring less than 714.29 decitex but not less than 232.56 decitex (exceeding 14 metric number but not exceeding 43
5206121000Unbleached or not mercerized8SEN
5206129000Other8SEN
520613Measuring less than 232.56 decitex but not less than 192.31 decitex (exceeding 43 metric number but not exceeding 52 metric number)
5206131000Unbleached or not mercerized8SEN
5206139000Other8SEN
520614Measuring less than 192.31 decitex but not less than 125 decitex (exceeding 52 metric number but not exceeding 80 metric number)
5206141000Unbleached or not mercerized8SEN
5206149000Other8SEN
520615Measuring less than 125 decitex(exceeding 80 metric number)
5206159000Other8SEN
5206151000Unbleached or not mercerized
str. 131
Other Measuring per single yarn less than 125 decitex but not less
exceeding 94 metric number per single yarn) Unbleached or not mercerized8 8SEN SEN
520621metric
5206211000Unbleached or not mercerized8SEN
5206219000Other8SEN
520622Measuring less than 714.29 decitex but not less than 232.56 decitex (exceeding 14 metric number but not exceeding 43 metric number)
5206221000Unbleached or not mercerized8SEN
5206229000Other8SEN
520623Measuring less than 232.56 decitex but not less than 192.31 decitex (exceeding 43 metric number but not exceeding 52 metric number)
5206231000Unbleached or not mercerized8SEN
5206239000Other Measuring less than 192.31 decitex but not less than 1258SEN
520624decitex (exceeding 52 metric number not exceeding 80
5206241000metric number) Unbleached or not mercerized8SEN
5206249000Other8SEN
520625Measuring less than 125 decitex(exceeding 80 metric number)
5206251000Unbleached or not mercerized8SEN
5206259000Other8SEN
520631exceeding 14 metric number per single yarn) Unbleached or not mercerized
5206319000Other
52063110008SEN
520632not8SEN
5206321000exceeding 43 metric number per single yarn) Unbleached or not mercerizedSEN
5206329000Other8
5206331000Unbleached or not mercerized8SEN
520633SEN
HS code (2002)DescriptionBase RateStaging Category
5206339000Other per single yarn less than8SEN
520634Measuring 192.31 decitex but not less than 125 decitex(exceeding 52 metric number but not exceeding 80 metric number per single yarn)
str. 132
5206341000Unbleached or not mercerized8SEN
5206349000Other8SEN
520635Measuring per single yarn less than 125 decitex(exceeding 80 metric number per single yarn)
5206351000Unbleached or not mercerized Other8SEN
52063590008SEN
520641Measuring per single yarn 714.29 decitex or more(not exceeding 14 metric number per single yarn)
5206411000Unbleached or not mercerized8
5206419000Other8SEN
520642but 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 Other8SEN
5206421000
52064290008SEN
520643Measuring 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)
5206431000Unbleached or not mercerized8SEN
5206439000Other8SEN
520644Measuring 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)
5206441000Unbleached or not mercerized8
5206449000Other8 8SEN E-8
520645Measuring per single yarn less than 125 decitex(exceeding 80 metric number per single yarn)
5206451000Unbleached or not mercerized8SEN
5206459000Other
str. 133
SEN
520710Containing 85% or more by weight of cotton
5207101000Other8 8SEN
520790
5207901000Unbleached or not
5207909000Other
5207109000Unbleached or not mercerizedE-8
520812Plain weave,weighing more than 100 g/ ㎡ Plain weave,weighing more than 100 g/ ㎡
520811Plain weave,weighing not more than 100 g/ ㎡
5208110000Plain weave,weighing not more than 100 g/ ㎡10E-5
520812000010E-5
520813 52081300003-thread or 4-thread twill,including cross twill 3-thread or 4-thread twill,including cross twill10E-5
520819 5208190000Other fabrics Other fabrics10E-5
520821 5208210000Plain weave,weighing not more than 100 g/ ㎡ Plain weave,weighing not more than 100 g/ ㎡10E-5
520822 5208220000 520823 5208230000 520829 5208290000 520831 5208310000 520832 5208320000 520833 5208330000 520839 5208390000 520841Plain 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 10E-5 E-5 E-5 E-5 E-5 E-5 E-5
HS code (2002)DescriptionBase RateStaging Category
5208410000Plain weave,weighing not more than 100 g/ ㎡10E-5
520842Plain weave,weighing more than 100 g/ ㎡
5208420000Plain weave,weighing more than 100 g/ ㎡10E-8
5208433-thread or 4-thread twill,including cross twill
52084300003-thread or 4-thread twill,including cross twill10E-5
str. 133
SEN
520710Containing 85% or more by weight of cotton
520849Other fabrics
5208490000Other fabrics
520851Plain weave,weighing not more than 100 g/ ㎡
5208510000
520852Plain weave,weighing more than 100 g/ ㎡
5208520000Plain weave,weighing more than 100 g/ ㎡10E-5
5208533-thread or 4-thread twill,including cross twill 3-thread or 4-thread twill,including cross twill
520853000010E-5
520859Other fabrics
5208590000Other fabrics Plain weave10 10E-5 E-5
520911
str. 134
Plain weave
5209110000
5209123-thread or 4-thread twill,including cross twill
52091200003-thread or 4-thread twill,including cross twill10E-5
520919Other fabrics
5209190000Other fabrics10E-5
520921Plain weave
5209210000Plain weave10E-5
5209223-thread or 4-thread twill,including cross twill 4-thread twill,including cross twill
52092200003-thread or10E-5
520929 5209290000Other fabrics10E-5
520931 5209310000Other fabrics Plain weave Plain weave
5209323-thread or 4-thread twill,including cross twill
5209320000 52093910E-5
5209390000Other fabrics
520941
5209410000 520942 5209420000 520943Plain weave Denim Denim twill10 10E-5 E-5
520949 5209490000Other fabrics
520951Plain weave
5209430000Other fabrics10E-5
5209523-thread or 4-thread twill,including cross twill
5209510000Plain weaveE-5
5209520000
520959 5209590000 5210113-thread or 4-thread Other fabrics10 10E-5 E-5
521012Plain weave twill,including cross twill10
5210110000E-5
5210120000Other fabrics
521019 52101900003-thread or 4-thread Other fabrics Other fabrics10E-5 E-5
5210213-thread or 4-thread twill,including cross twill
5210210000Plain weave
521022
5210220000 521029Plain weave 3-thread or 4-thread twill,including cross twill Other fabrics10E-5
521032Plain weave10E-5
5210290000 521031Other fabrics Plain weave10E-5
5210310000
str. 134
Plain weave
5209110000
HS code (2002)DescriptionBase RateStaging Category
52103200003-thread or 4-thread twill,including cross twill10E-5
521039Other fabrics
5210390000Other fabrics10E-5
521041Plain weave
5210410000Plain weave10E-5
5210423-thread or 4-thread twill,including cross twill
52104200003-thread or 4-thread twill,including cross twill10
521049Other fabrics
5210490000Other fabrics10E-5
521051Plain weave
5210510000Plain weave10E-5
5210523-thread or 4-thread twill,including cross twill
52105200003-thread or 4-thread twill,including cross twill10E-5
521059Other fabrics
5210590000Other fabrics Plain weave10E-5 E-5
521111Plain weave10
5211110000
5211123-thread or 4-thread twill,including cross twill
52111200003-thread or 4-thread twill,including cross twill10E-5
521119Other fabrics
5211190000Other fabrics10E-5
521121Plain weave
5211210000Plain weave10E-5
521122 52112200003-thread or 4-thread twill,including cross twill 3-thread or 4-thread twill,including cross twill10
521129 5211290000Other fabrics Other fabrics10
521131 5211310000Plain weave
52113200003-thread or10E-5 E-5
5211324-thread twill,including cross twill 3-thread or 4-thread twill,including cross twill
521139Other fabrics fabrics
521141Plain weave
5211390000Other10E-5
5211410000 521142Plain weave Denim
str. 134
Plain weave
5209110000
521143Other fabrics of 3-thread or 4-thread twill,including cross twill
5211430000Other fabrics of 3-thread or 4-thread twill,including cross twill Other fabricsE-5
521149
str. 135
521151Plain weave
5211490000 5211510000Plain weave10E-5
521152 52115200003-thread or 4-thread twill,including cross twill
5211590000or 4-thread10E-5
521159
521211 5212110000Other fabrics Unbleached10E-5
52121210E-5
521213Other fabrics Unbleached Bleached10E-5
5212120000Bleached
521213000010E-5
521214Of yarns of different colours
5212140000Dyed colours10E-5
521215 5212150000Printed
521221Unbleached Unbleached10
5212210000 521222Printed10E-5 E-5
5212220000 521223Bleached Bleached Dyed10E-5
HS code (2002)DescriptionBase RateStaging Category
5212230000Dyed10E-5
521224Of yarns of different colours
5212240000Of yarns of different colours10E-5
521225Printed
5212250000Printed10E-5
5301101. Flax,raw or retted
53011000001. Flax,raw or2E-0
530121A. Broken or scutched
5301210000
530129A. Broken or scutched2E-0
5301290000B. Other2E-0
5301303. Flax tow and waste
5301301000Flax tow2E-0
5301302000Flax waste2E-0
5302101. True hemp,raw or retted
53021000001. True hemp,raw or retted2E-0
5302902. Other
5302901000A. True hemp,broken,scutched,hackled or otherwise spun.2E-0
5302902010processed,but not Tow of true hemp2E-0
5302902020Waste of true hemp2E-0
str. 135
521151Plain weave
5303101. Jute and other textile bast fibres, raw or retted
5303101000A. Jute2E-0
5303102000B. Other textile bast fibres2E-0
5303902. Other
5303901010(1) Jute2E-0
5303901090(2) Other textile bast fibres2E-0
5303909010Tow and waste of jute2E-0
5303909090Tow and waste of other taxtile bast fibres2E-0
5304101. Sisal and other textile fibers of the genus Agave, raw
5304101000Sisal2E-0
5304109000Other2E-0
5304902. Other
5304901010Sisal2E-0
5304901090Other2E-0
5304909010Tow and waste of sisal2E-0
5304909090Other2E-0
530511A. Raw
5305110000A. Raw2E-0
530519B. Other
5305190000B. Other2E-0
530521A. Raw
5305210000A. Raw2E-0
530529B. Other
5305290000B. Other2E-0
5305903. Other:
5305901000A. Raw2E-0
5305909000B. Other2E-0
530610Single
5306101000Of all flax8E-5
5306102000 530620Of mixed or cabled8E-0
5306201000Of all flax
5306202000Multiple(folded)
530710Single8E-0
5307101000Of jute8E-5
5307109000 530720Other Multiple(folded) of cabled8E-0
5307201000Of jute8E-5
5307209000Other8E-0
530810Coir yarn
str. 135
521151Plain weave
5308100000Coir yarn8E-0
530820True hemp yarn
HS code (2002)DescriptionBase RateStaging Category
5308200000True hemp yarn8E-0
530890Other
5308901000Ramie yarn8E-0
5308909000Other8E-0
530911Unbleached or bleached
5309110000Unbleached or bleached8E-0
530919Other
5309190000Other8E-5
530921Unbleached or bleached
5309210000Unbleached or bleached8E-5
530929Other
5309290000Other8E-5
531010Unbleached
5310101000Jute fabrics8E-5
5310109000Other8E-0
531090Other
5310901000Jute fabrics8E-5
5310909000
531100Woven fabrics of other vegetable textile fibres; woven fabrics of paper yarn.
5311001000Of ramie
str. 136
8E-0
5311002000Of true hemp8E-0
5311003000Of paper yarn8E-0
5311009000Other8E-0
540110Of synthetic filaments
5401101000Of nylon or other polyamides8E-5
5401102000Of polyesters8E-0
5401103000Of acrylic polymers8E-0
5401109000Other8E-5
540120Of artifical filaments
5401201000Of viscose rayon8E-0
5401202000Of cellulose acetate8E-0
5401209000Other8E-0
540210High tenacity yarn of nylon or other polymides. polymides.
5402100000High tenacity yarn of nylon or other8E-0
540220High tenacity yarn of polyesters
5402200000High tenacity yarn of polyesters Of nylon or other polyamides,measuring8E-5
540231per single yarn not more than 50 tex
5402310000Of nylon or other polyamides,measuring per single yarn not more than 50 tex8E-0
540232Of nylon or other polyamides,measuring per single yarn more than 50 tex
5402320000Of nylon or other polyamides,measuring per single yarn more than 50 tex8E-5
540233Of polyesters
5402330000Of polyesters8E-5
540241Of nylon or other polyamides
540239 5402390000Other Other8E-0
5402410000Of nylon or other polyamides8E-0
540242Of polyesters,partially oriented
5402420000 540243Of polyesters,partially oriented Of polyesters,other8E-5
5402430000E-5
540249Other
5402491000 5402492000Of acrylic polymers Of polypropylene8 8E-5 E-0
5402499000Other8
540251Of nylon or other polyamides
5402510000Of nylon or other polyamides8E-0
540252 5402520000Of polyesters Of polyesters8E-0
str. 136
8E-0
5311002000Of true hemp8E-0
HS code (2002)DescriptionBase RateStaging Category
540259Other
5402591000Of acrylic polymers8E-0
5402599000Other8E-5
540261Of nylon or other polyamides
5402610000Of nylon or other polyamides8E-0
540262Of polyesters
5402620000Of polyesters8E-0
540269Other
5402691000Of acrylic polymers8E-0
5402692000Of polyvinyl alcohol
5402699000 540310Other8E-0
5403100000High tenacity yarn of viscose rayon High tenacity yarn of viscose rayon8E-0
540320Textured yarn
5403201000Of viscose rayon8E-5
5403202000Of cellulose acetate8E-0
54032090008E-0
540331Of viscose rayon,untwisted or with a twist not exceeding 120 turns per metre
5403310000Of viscose rayon,untwisted or with a twist not exceeding 120 turns per metre8E-5
540332Of viscose rayon,with a twist exceeding 120 turns per metre per metre
5403320000Of viscose rayon,with a twist exceeding 120 turns8E-0
540333Of cellulose acetate Of cellulose acetate
54033300008E-0
540339Other Other8E-0
5403390000 540341Of viscose rayon
5403410000
540342Of cellulose acetate
5403420000Of cellulose acetate8E-0
540349Other
5403490000Other8E-0
540410Monofilament
5404101000Of nylon or other polyamides8E-5
5404102000Of polyurethane8E-0
5404103000Of polyvinyl alcohol8E-0
5404109000Other8E-0
str. 137
540490Other
5404901000of strip8E-0
5404909000Other8E-0
540500Artificial 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
5405001000of an apparent width not exceeding 5 ㎜ . Monofilament8E-0
5405009000Other8E-0
540610Synthetic filament yarn
5406101010Of nylon or other polyamides
5406101020
5406101090Other8E-0
5406102010Of nylon or other polyamides8E-0
5406102020Of polyesters8E-0
5406102090Other8E-0
540620Artificial filament yarn
5406201000Textured8E-0
5406202000Non-textured8E-0
540710Woven fabrics obtained from high tenacity yarn of nylon or
5407101000other polyamides or of polyesters Of nylon or other polyamides8E-5
5407102000Of polyesters8E-0
5407200000Woven fabrics obtained from strip or the like8
HS code (2002)DescriptionBase RateStaging Category
540730Fabrics specified in note 9 to section ⅩⅠ
5407300000Fabrics specified in note 9 to section ⅩⅠ8E-0
540741Unbleached or bleached
5407410000Unbleached or bleached8E-0
540742Dyed
5407420000Dyed8E-5
540743Of yarns of different colours
540744Printed
54074300008
5407440000Printed8E-0
540751Unbleached or bleached
5407510000Unbleached or bleached8E-5
540752Dyed
5407520000Dyed8E-5
540753Of yarns of different colours
str. 137
540490Other
5407530000Of yarns of different colours8E-0
540754Printed
5407540000Printed8E-0
540761Containing 85 % or more by weight of non-textured polyester filaments
5407611000Unbleached or bleached8E-5
5407612000Dyed8E-5
5407613000Of yarns of different colours8E-0
5407614000Printed8E-5
540769Other
5407691000Unbleached or bleached8E-0
5407692000Dyed8E-0
5407693000Of yarns of different colours8E-0
5407694000Printed8E-5
540771Unbleached or bleached
5407711000Of acrylic polymers8E-0
5407719000Other8E-0
540772Dyed
5407721000Of acrylic polymers8E-0
5407729000Other8E-0
540773Of yarns of different colours
5407731000Of acrylic polymers8E-0
5407739000Other8E-5
540774Printed
5407741000Of acrylic polymers8E-0
5407749000Other8E-0
540781Unbleached or bleached
5407811000Of nylon or other polyamides8E-0
5407812000Of polyesters8E-0
5407813000Of acrylic polymers8E-0
5407819000Other8E-0
540782Dyed
5407821000Of nylon or other polyamides8E-0
5407822000Of polyesters8E-0
5407823000Of acrylic polymers8E-0
5407829000Other8E-0
540783Of yarn of different colours
5407831000Of nylon or other polyamides8E-0
5407832000Of polyesters8E-0
str. 137
540490Other
5407833000Of acrylic polymers8E-0
5407839000Other8E-0
540784Printed
5407841000Of nylon or other polyamides8E-0
5407842000Of polyesters8E-0
5407843000Of acrylic polymers8E-0
5407849000 540791Other Unbleached or bleached8E-0
5407911000Of nylon or other polyamides8E-0
HS code (2002)DescriptionBase RateStaging Category
5407912000
str. 138
Of polyesters8E-0
5407913000Of acrylic polymers8E-0
54079190008E-0
540792Dyed
5407921000Of nylon or other polyamides8E-0
5407922000Of polyesters8E-5
5407923000Of acrylic polymers8E-0
5407929000Other8E-5
540793Of yarns of different colours
5407931000Of nylon or other polyamides8E-0
5407932000Of polyesters8E-0
5407933000Of acrylic polymers8E-0
5407939000Other8E-0
540794Printed
5407941000Of nylon or other polyamides8E-0
5407942000Of polyesters8E-0
5407943000Of acrylic polymers8E-0
5407949000Other8E-0
540810Woven fabrics obtained from high tenacity yarn of viscose rayon
5408100000Woven fabrics obtained from high tenacity yarn of viscose rayon8E-0
540821Unbleached or bleached. bleached.
5408210000Unbleached or8E-0
540822Dyed
5408220000Dyed8E-5
540823Of yarns of different colours
5408230000Of yarns of different colours8E-0
540831Unbleached
5408240000Printed8E-0
5408310000Unbleached or bleached8E-0
540832Dyed
5408320000Dyed8E-5
540833Of yarns of different colours
5408330000Of yarns of different colours8
540834Printed8E-5
5408340000PrintedE-5
5501100000Of nylon or other polyamides
550110Of nylon or other polyamides8E-0
550120Of polyesters
5501200000Of polyesters Acrylic or modacrylic8 8E-0
str. 138
Of polyesters8E-0
5407913000Of acrylic polymers8E-0
550130
5501301000AcrylicE-0
5501302000Modacrylic8E-0
550190Other
5501900000Other8E-0
550200Artificial filament tow.
5502001000Of viscose rayon7.5E-0
5502002010Less than 44,000 decitex7.5E-0
5502002020Not less than 44,000 decitex7.5E-0
5502009000Other7.5E-0
550310Of nylon or other polyamides
5503101000Of special section face8E-0
5503109000Other8E-0
550320Of polyesters
5503201000Of special scetion face8E-5
5503209000Other8E-5
550330Acrylic or modacrylic
5503301010Of special scetion face8E-0
5503301020Of conjugated section face8E-0
5503301090Other8E-0
5503302010Of special section face8
5503302020Of conjugated section face8E-0 E-0
HS code (2002)DescriptionBase RateStaging Category
5503302090Other8E-0
550340Of polypropylene
5503400000Of polypropylene8E-0
550390Other
5503900000Other8E-0
5504101. Of viscose rayon
5504101000Of special section face4E-0
5504102000Of polynosic section face4E-0
5504109000Other4E-0
5504902. Other
5504901000A. Of cellulose acetate8E-0
5504902000B. Of lyocell4E-0
5504909000C. Other
550510Of synthetic fibres
5505100000Of synthetic fibres2E-0
550520Of artificial fibres
5505200000Of artificial fibres2E-0
str. 138
Of polyesters8E-0
5407913000Of acrylic polymers8E-0
550610Of nylon or other polyamides
5506101000Of special section face8E-0
5506109000Other8E-0
550620Of polyesters
5506201000Of special section face8E-0
5506209000Other8E-0
550630Acrylic or modacrylic
5506301010Of special section face8E-0
5506301020Of conjugated section face8E-0
5506301090Other8E-0
5506302010Of special section face8E-0
5506302020Of conjugated section face8E-0
55063020908E-0
550690Other Other
5506900000Other8E-0
550700Artificial staple fibres,carded,combed or otherwise
5507001010Of special section face8E-0
5507001020Of polynosic section face8E-0
5507001090Other8E-0
5507002000Of cellulose acetate8E-0
5507009000Other8E-0
550810Of synthetic staple fibres
5508101000Of nylon or other polyamides8E-0
5508102000Of polyesters8E-0
5508103000Acrylic or modacrylic8E-0
5508109000Other8E-5
550820Of artificial staple fibres
5508201000Of viscose rayon8E-0
5508202000Of cellulose acetate8E-0
5508209000Other8E-0
550911Single yarn
5509111000High tenacity yarn
str. 139
8E-0
5509119000Other8E-0
550912Multiple(folded) or cabled yarn
5509121000High tanacity yarn8E-0
5509129000Other8E-0
550921Single yarn
5509211000High tenacity yarn8E-5
5509219000OtherE-0
550922Multiple(folded) or cabled yarn8
5509221000yarn
5509229000Other8
5509311000Single yarn8
550931AcrylicE-0
5509312000Modacrylic8E-5 E-0
HS code (2002)DescriptionBase RateStaging Category
550932Multiple(folded) or cabled yarn
5509321000Acrylic8E-0
5509322000Modacrylic8E-0
550941Single yarn
5509410000Single yarn8E-0
550942Multiple(folded) or cabled yarn
5509420000Multiple(folded) or cabled yarn8E-5
550951Mixed mainly or solely with artificial staple fibres
550952Mixed mainly or solely with wool or fine animal hair
5509510000Mixed mainly or solely with artificial staple fibresE-5
5509520000Mixed mainly or solely with wool or fine animal hair Mixed mainly or solely with cotton8E-5
550953 5509530000Mixed mainly or solely with cotton8E-5
550959Other
5509590000Other8E-5
550961Mixed mainly or solely with wool or fine animal hair
5509611000Acrylic8E-5
5509612000Modacrylic8E-0
550962Mixed mainly or solely with cotton
5509621000Acrylic8E-5
55096220008E-0
550969Modacrylic Other
5509691010Acrylic8E-0
str. 139
8E-0
5509119000Other8E-0
5509691020Modacrylic8E-0
5509692010Acrylic8E-5
5509692020Modacrylic8E-0
550991Mixed mainly or solely with wool or fine animal hair
5509911000Of nylon or other polyamides8E-5
5509919000Other8E-5
550992Mixed mainly or solely with cotton
5509921000Of nylon or other polyamides8E-0
5509929000Other8E-0
550999Other
5509990000Other8E-0
551011Single yarn
5510111000Of viscose rayon8E-5
5510112000Of cellulose acetate8E-0
5510119000Other8E-5
551012Multiple(folded) or cabled yarn
5510121000Of viscose rayon8E-5
5510122000Of cellulose acetate8E-0
5510129000Other8E-0
551020Other yarn, mixed mainly or solely with wool or fine animal hair
5510201000Of viscose rayon8E-0
5510202000Of cellulose acetate8E-0
5510209000Other8E-0
551030Other yarn, mixed mainly or solely with cotton
5510302000Of cellulose acetate8E-0
5510301000
5510309000Other yarnE-0
551090Other8E-5
5510909000Other8E-0
5510901000Of viscose rayon8
5510902000Of cellulose acetate8
5511103000E-0
5511109000Other8E-0
5511101000of such fibres Of nylon or other polyamides8E-0
5511102000Of polyesters8E-5
HS code (2002)DescriptionBase RateStaging Category
str. 139
8E-0
5509119000Other8E-0
5511201000Of nylon or other polyamides8E-0
5511202000Of polyesters8E-0
5511203000Acrylic or modacrylic8E-0
5511209000Other8E-0
551130Of artificial staple fibres8E-0
5511301000Of viscose rayon Of cellulose acetate8E-0
5511302000
5511309000Other8E-0
551211Unbleached or bleached
5512110000Unbleached or bleached10E-5
551219Other
5512191000Dyed10E-5
5512192000Of yarns of different colours10E-5
5512193000Printed10E-5
551221Unbleached or bleached
5512211000Acrylic10E-5
5512212000
str. 140
10E-5
551229Other
5512290000Other10E-5
551291 5512911000Unbleached or bleached Of nylon or other polyamides10E-5
551291900010E-5
551299Other
5512991000Of nylon or other polyamides10E-5
5512999000Other10E-5
551311Of polyester staple fibres,plain weave
5513120000staple fibres
551313 5513130000Other woven fabrics of polyester staple fibres Other woven fabrics of polyester staple fibres10
551319 5513191000Of nylon or other polyamides10E-5
5513192010Acrylic10E-5
5513192020Modacrylic10E-5
5513199000Other10E-5
55132110E-5
5513210000Of polyester staple fibres,plain weave Of polyester staple fibres,plain weave
55132200003-thread or 4-thread twill,including cross twill,of polyester staple fibres.10E-5
551323Other woven fabrics of polyester staple fibres
551329Other woven fabrics
5513230000Other woven fabrics of polyester staple fibresE-5
5513291000Of nylon or other polyamides10E-5
551329201010E-5
5513292020Modacrylic10E-5
5513299000Other10E-5
551331Of polyester staple fibres,plain weave.
5513310000Of polyester staple fibres,plain weave.10E-5
5513323-thread or 4-thread twill,including cross twill,of polyester staple fibres.
55133200003-thread or 4-thread twill,including cross twill,of polyester staple fibres.10E-5
551333Other woven fabrics of polyester staple fibres
5513330000Other woven fabrics of polyester staple fibres10E-5
551339Other woven fabrics
5513391000Of nylon or other polyamides10E-5
5513392010Acrylic10E-5
str. 140
10E-5
551229Other
5513392020Modacrylic10E-5
HS code (2002)DescriptionBase RateStaging Category
5513399000Other10E-5
551341Of polyester staple fibres,plain
5513410000weave Of polyester staple fibres,plain weave10E-5
5513423-thread or 4-thread twill,including cross twill,of polyester staple fibres.
55134200003-thread or 4-thread twill,including cross twill,of polyester staple fibres.10E-5
551343Other woven fabrics of polyester staple fibres Other woven fabrics of polyester staple fibres
551343000010E-5
551349Other woven fabrics Of nylon or other polyamides10E-5
5513491000Acrylic
551349201010E-5
5513492020Modacrylic10E-5
5513499000Other10E-5
551411Of polyester staple fibres,plain weave
5514110000Of polyester staple fibres,plain weave10E-5
5514123-thread or 4-thread twill,including cross twill,of polyester
5514120000staple fibres. 3-thread or 4-thread twill,including cross twill,of polyester staple fibres.
str. 141
10E-5
551413Other woven fabrics of polyester staple fibres
5514130000Other woven fabrics of polyester staple fibres10E-5
551419Other woven fabrics Of nylon or other polyamides
551419100010E-5
5514192010Acrylic10E-5
5514192020Modacrylic10E-5
5514199000OtherE-5
551421Of polyester staple fibres,plain weave
5514210000Of polyester staple fibres,plain weave 3-thread or 4-thread twill,including cross twill,of polyester10E-5
55142200003-thread or 4-thread twill,including cross twill,of polyester staple fibres10E-5
551423Other woven fabrics of polyester staple fibres
5514230000Other woven fabrics of polyester
551429staple Other woven fabrics
5514291000 5514292010Of nylon or other polyamides Acrylic10 10E-5 E-5
5514292020Modacrylic10E-5
5514299000Other10E-5
551431Of polyester staple fibres,plain weave
5514310000Of polyester staple fibres,plain weave10E-5
5514323-thread or 4-thread twill,including cross twill,of polyester staple fibres
55143200003-thread or 4-thread twill,including cross twill,of polyester staple fibres10E-5
551433Other woven fabrics of polyester staple fibres
5514330000Other woven fabrics of polyester staple fibres10E-5
551439Other woven fabrics
5514391000Of nylon or other polyamides10E-5
5514392010Acrylic10E-5 E-5
5514392020Modacrylic10
5514399000Other10E-5
551441Of polyester staple fibres,plain weave
5514410000Of polyester staple fibres,plain weave10E-5
5514423-thread or 4-thread twill,including cross twill,of polyester staple fibres
str. 141
10E-5
55144200003-thread or 4-thread twill,including cross twill,of polyester staple fibres10E-5
551443Other woven fabrics of polyester staple fibres Other woven fabrics of polyester staple fibres
5514430000 55144910E-5
5514491000Other woven fabrics Of nylon or other polyamides10E-5
HS code (2002)DescriptionBase RateStaging Category
5514492010Acrylic10E-5
5514492020Modacrylic10E-5
551449900010E-5
551511Mixed mainly or solely with viscose rayon staple fibres
5515111000Unbleached or bleached10E-5
5515119000Other10E-5
551512Mixed mainly or solely with man-made filaments
5515121000Unbleached or bleached10E-5
5515129000Other10E-5
551513Mixed mainly or solely with wool or fine animal hair
5515131000Unbleached or bleached10E-5
5515139000Other10E-5
551519Other
5515191000Unbleached or bleached10E-5
5515199000Other10E-5
551521Mixed mainly or solely with man-made filaments
5515211000Unbleached or bleached10E-5
5515219000Other10E-5
551522Mixed mainly or solely with wool or fine animal hair
5515221000Unbleached or bleached10E-5
5515229000Other10E-5
551529Other
5515291000Unbleached or bleached10E-5
5515299000Other10E-5
551591Mixed mainly or solely with man-made filaments
5515911000Unbleached or bleached10E-5
5515919000Other10E-5
551592Mixed mainly or solely with wool or fine animal hair
str. 141
10E-5
5515921000Unbleached or bleached10E-5
5515929000Other10E-5
551599Other
5515991000Unbleached or bleached10E-5
5515999000Other10E-5
551611Unbleached or bleached
5516111000Of viscose rayon10E-5
5516112000Of cellulose acetate10E-5
5516119000Other10E-5
551612Dyed
5516121000Of viscose rayon10E-5
5516122000Of cellulose acetate10E-5
5516129000Other10E-5
551613Of yarns of different colours
5516131000Of viscose rayon10E-5
5516132000Of cellulose acetate10E-5
5516139000Other10E-5
551614
5516141000Of viscose rayon10E-5
5516142000Of cellulose acetate10E-5
5516149000Printed
5516212000Other Unbleached or bleached10E-5
551621 5516211000Of viscose rayonE-5
551622Other10E-5
5516221000 5516222000Dyed rayon10E-5
5516219000Of cellulose acetate
5516229000Of viscose Of cellulose acetate10 10E-5
551623Other Of yarns of different colours
551623100010E-5
5516232000Of cellulose acetate10E-5 E-5
5516239000
551624Other10
5516241000Of viscose rayon10E-5
HS code (2002)DescriptionBase RateStaging Category
5516242000Of cellulose acetate10E-5
5516249000Other10E-5
551631Unbleached or bleached
5516311000Of viscose rayon10E-5
str. 141
10E-5
5516312000Of cellulose acetate10E-5
5516319000Other10E-5
551632Dyed
5516321000Of viscose rayon10E-5
5516322000Of cellulose acetate10E-5
5516329000Other10E-5
551633Of yarns of different colours
5516331000Of viscose rayon10E-5
5516332000Of cellulose acetate10E-5
5516339000Other10E-5
551634Printed
5516341000Of viscose rayon10E-5
5516342000Of cellulose acetate10E-5
5516349000Other10E-5
551641Unbleached or bleached
5516411000Of viscose rayon10E-5
5516412000Of cellulose acetate10E-5
5516419000Other10E-5
551642Dyed
5516421000Of viscose rayon10E-5
5516422000Of cellulose acetate10E-5
5516429000Other10E-5
551643Of yarns of different colours
5516431000Of viscose rayon10E-5
5516432000Of cellulose acetate10E-5
5516439000Other10E-5
str. 142
551644Printed
5516441000Of viscose rayon10E-5
5516442000Of cellulose acetate10E-5
5516449000Other10E-5
551691Unbleached or bleached
5516911000Of viscose rayon10E-5
5516912000Of cellulose acetate10E-5
5516919000Other10E-5
551692Dyed
5516921000Of viscose rayon10E-5
5516922000Of cellulose acetate10E-5
5516929000Other10E-5
551693Of yarns or different colours
5516931000Of viscose rayon10E-5
5516932000Of cellulose acetate10E-5
5516939000Other10E-5
551694Printed
5516941000Of viscose rayon10E-5
5516942000Of cellulose acetate10E-5
5516949000Other10E-5
5601101. Sanitary towels and tampons,napkins and napkin liners for babies and similar sanitary articles,of wadding.
HS code (2002)DescriptionBase RateStaging Category
56011000001. Sanitary towels and tampons,napkins and napkin liners for babies and similar sanitary articles,of wadding.8E-5
560121Of cotton
5601210000Of cotton8E-5
560122Of man-made fibres
5601220000Of man-made fibres8E-0
560129Other
5601290000Other8E-0
5601303. Textile flock and dust and mill neps.8E-0
5601301000 5601309000B. Other8
560210Needleloom felt and stitch-bonded fibre fabricsE-0
5602101000Needleloom felt8E-0
5602102000 560221Stitch-bonded fiber fabrics Of wool or fine animal hair
5602211000Piano8E-0
5602219000Other8E-5
str. 142
551644Printed
5516441000Of viscose rayon10E-5
560229Of other textile materials
5602290000 560290Of other textile materials Other
5602900000Other8E-0
560311Impregnated,coated,covered or
5603111000laminated8E-0
5603119000Other8E-0
560312Weighing more than 25g/ ㎡ but not more than 70g/ ㎡
5603131000but not more than 150g/
5603121000 5603129000Impregnated,coated,covered or laminated Other8 8E-0 E-0
560313Weighing more than 70g/ ㎡ ㎡
5603139000Other8E-0
560314Weighing more than 150g/ ㎡
5603141000Impregnated,coated,covered or laminated8
5603149000Other8E-0
560391E-0
5603910000Weighing not more than 25g/ ㎡8E-0
str. 143
560392Weighing more than 25g/ ㎡ but not more than 70g/ ㎡ Weighing more than 25g/ ㎡ but not more than 70g/ ㎡
5603920000 560393Weighing more than 70g/ ㎡ but not more than 150g/ ㎡8E-5
5603930000 560394Weighing more than 70g/ ㎡ but not more than 150g/ ㎡ Weighing more than 150g/ ㎡8E-0
5603940000Weighing more than 150g/ ㎡8E-5
560410Rubber thread and cord,textile covered
5604100000Rubber thread and cord,textile covered8E-0
560420High tenacity yarn of polyesters,of nylon or other polyamides or of viscose rayon,impregnated or coated
5604200000High tenacity yarn of polyesters,of nylon or other polyamides or of viscose rayon,impregnated or coated8E-0
560490Other Imitation catguts consisting of textileE-0
560500Metallised 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 with8
5604901000OtherE-0
5604909000yarn,or
5605000000Metallised 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
5606002000Gimped yarn Chenill yarn8 8E-0
560600 5606001000E-0
5606003000Loop wale-yarn8 8E-0
HS code (2002)DescriptionBase RateStaging Category
5606009000Other8E-0
560710Of jute or other textile bast fibres of heading 53.03
5607100000Of jute or other textile bast fibres of heading 53.03 twine10E-5
560721Binder or baler
5607210000Binder or baler twine10E-5
560729Other
5607290000
560741Binder or baler twine
5607410000Binder or baler twine10E-5
str. 143
560392Weighing more than 25g/ ㎡ but not more than 70g/ ㎡ Weighing more than 25g/ ㎡ but not more than 70g/ ㎡
560749Other
5607490000Other10E-5
560750Of other synthetic fibres
5607500000Of other synthetic fibres10E-5
560790Other
5607900000Other10E-5
560811Made up fishing nets
5608111000Of synthetic fibres10E-5
5608119000Other10E-5
560819Other
5608191000Of synthetic fibres10E-5
5608199000Other10E-5
560890Other
5608901000Of cotton10E-5
5608909000 560900Other Articles of yarn, strip or the like of heading 54.04 or 54.05, twine, cordage, rope or cables, not elsewhere specified or included.10E-5
5609002000 5609003000Of vegetable fibres,except cotton Of man-made fibres8 8E-0 E-5
5609009000Other8E-0
570110Of wool or fine animal hair
5701100000Of wool or fine animal10E-5
570190hair Of other textile materials
5701900000Of other textile materials10E-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)10E-5
5702200000Of wool or fine animal hairE-5
570231
570220
570232Of man-made textile materials
5702310000Of wool or fine animal hair10E-5
5702320000 570239Of man-made textile materials10
570241000010
str. 144
5702390000 570241Of other textile materials Of other textile materials Of wool or fine animal hair10E-5
E-5
570242Of man-made textile materials
5702420000 570249Of man-made textile materialsE-5
570251
570249000010
570252
5702510000Of other textile materialsE-5
Of wool or fine animal hair Of wool or fine animal hair Of man-made textile materials10
5702520000Of other textile materials10
570259Of other textile materials Of wool or fine animal
Of man-made textile materials Of other textile materials10 10E-5 E-5
5702590000 570291 5702910000hair
570292Of wool or fine animal hair Of man-made textile materials10E-5
570299Of other textile10
Of man-made textile materials
E-5
5702920000
materials
HS code (2002)DescriptionBase RateStaging Category
5702990000Of other textile materials10E-5
570310Of wool or fine animal hair
5703100000Of wool or fine animal hair10E-5
570320Of nylon or other polyamides
5703200000Of nylon or other polyamides10E-5
570330Of other man-made textile materials
Of other man-made textile materials10
Of other texteile materials
5703300000E-5
570390
5703900000Of other texteile materials10E-5
570410 5704100000Tiles,having a maximum surface area or 0.3 ㎡ Tiles,having a maximum surface area or 0.3 ㎡10E-5
5704900000Other10E-5
570490Other
570500 5705000000Other carpets and other textile floor coverings,whether or not made up. Other carpets and other textile floor coverings,whether or not made up.
str. 145
10E-5
580110Of wool or fine animal
5801101000Pile fabrics13E-5
5801102000Chenille fabrics13E-5
580121Uncut weft pile fabrics
5801210000Uncut weft pile fabrics13E-5
5801220000
580122Cut corduroy Cut corduroy13E-5
580123Other weft pile fabrics
5801230000 5801240000Other weft pile fabrics13E-5
580124Warp pile fabrics,`pingl` (uncut)E-5
580126Chenille fabrics
580125 5801250000Warp pile fabrics,cut Warp pile fabrics,cut13E-5
5801260000Chenille fabrics13E-5
580131Uncut weft pile fabrics
5801310000Uncut weft pile fabrics Cut corduroy13E-5
580132 5801320000Cut corduroy13E-5
580133Other weft pile fabrics
5801330000Other weft pile fabrics13E-5
580134Warp pile fabrics,`pingl` (uncut)
5801340000Warp pile fabrics,`pingl` (uncut)13E-5
580135Warp pile fabrics,cut
5801350000Warp pile fabrics,cut13E-5
580136Chenille fabrics
580190 5801900000Of other textile materials
5801360000Chenille fabrics13E-5
580211Of other textile materials13E-5
580219Unbleached8E-0
5802110000Unbleached
5802190000Terry towelling and similar woven terry fabrics,of otherE-0
580220textile materials
5802200000Terry towelling and similar woven terry fabrics,of other textile
580230
5802300000materials8E-0
5803901000 5803909000Of silk8E-0 E-0
str. 145
10E-5
580310 5803100000 580390Of cotton Of cotton Of other textile materials8E-5
HS code (2002)DescriptionBase RateStaging Category
580410Tulles and other net fabrics
5804101000Of silk13E-5
5804102000Of cotton13E-5
5804103000Of man-made fibres13E-5
5804109000Other13E-5
580421Of man-made fibres
5804210000Of man-made fibres13E-5
580429Of other textile materials
5804291000Of silk13E-5
5804292000Of cotton13E-5
5804299000Other13E-5
580430Hand-made lace
5804300000Hand-made lace
580500tapestries (for example, petit point,cross stitch),whether or13E-5
5805001010Of wool or fine animal hair8E-0
5805001090Other8E-0
5805002000Needle-worked tapestries8E-5
580610Woven pile fabrics(including terry towelling and similar terry fabrics) and chenille fabrics
5806101000Of wool or fine animal hair8E-0
5806102000Of cotton8E-0
5806103000Of man-made fibres8E-0
5806109000Other8E-5
580620Other woven fabrics,containing by weight 5% or more of elastomeric yarn or rubber thread
5806200000Other woven fabrics,containing by weight 5% or more of elastomeric yarn or rubber thread8E-0
580631Of cotton
5806310000Of cotton8E-0
580632Of man-made fibres
5806320000Of man-made fibres8E-0
580639Of other textile materials
5806391000Of wool or fine animal hair8E-0
5806392000Of vegetable fibres,except cotton8E-5
5806399000Other8
str. 145
10E-5
580640Fabrics consisting of warp without weft assembled byE-5
5806400000Fabrics consisting of warp without weft assembled by means of adhesive(bolducs)8
580710an Woven
5807101000Labels8E-0
5807109000Other8E-5 E-0
580790Other
58079010008E-0
5807909000Other8E-5
580810Braids in the piece8E-0
5808100000Braids in the pieceE-5
580890 5808901000Ornamental trimmings8
5808909000
str. 146
8
580900metallised 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
581010Embroidery without visible ground
5810100000Embroidery without visible groundE-5
581091Of cotton
HS code (2002)DescriptionBase RateStaging Category
5810910000Of cotton13E-5
581092Of man-made fibres
5810920000Of man-made fibres13E-5
581099Of other textile materials
5810990000Of other textile materials13E-5
581100 581100100058.10. Of silk8E-0
5811002000Of wool or fine animal hair8E-0
5811003000Of cotton8E-5
5811004000Of man-made fibres8E-0
5811009000Textile fabrics coated with gum or amylaceous8
590110substances,of a kind used for the outer covers of books or the like
5901100000Textile fabrics coated with gum or amylaceous substances,of a kind used for the outer covers of books or the like8E-0
590190Other
5901901000Tracing cloth8E-0
5901902000Prepaired painting canvas8E-0
5901903000Buckram and similar stiffened textile fabrics8E-0
590210Of nylon or other polyamides
5902100000Of nylon or other polyamides8E-0
590220Of polyesters
5902200000Of polyesters8E-5
590290Other
5902900000Other8E-0
590310With poly(vinyl chloride)
5903100000With poly(vinyl chloride)10E-5
590320With polyurethane
5903200000With polyurethane10E-5
590390
5903900000Other10E-5
str. 146
8
5904100000Linoleum8E-0
590490Other
5904900000Other8E-5
590500Textile wall converings.
5905000000Textile wall converings.8
590610Adhesive tape of a width not exceeding 20cm
590691Knitted or crocheted
5906910000Knitted or crocheted
590699Other
590700 5907001000painted 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.8E-0
5907002000Painted canvas being theatrical scenery,studio back-cloth or the like8E-0
5907009000Other8E-0
590800Textile wicks,woven,plaited or knitted,for lamps,stoves,lighters, candles or the like; incandescent gas mantles and tubular knitted gas mantle fabric
5908001000therefor,whether or not impregnated. Wicks8E-5
590900Textile hosepiping and similar textile tubing, with or without
5908009000lining,armour or accessories of other materials.
5909000000Textile hosepiping and similar textile tubing, with or without lining,armour or accessories of other materials.8E-5
HS code (2002)Description
str. 147
Base RateStaging Category
591000Transmission or conveyor belts or belting,of textile material, whether or not impregnated,coated,covered or laminated with plastics,or reinforced with metal or other
5910000000material. 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 woven8E-5
591110fabrics,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)
5911101000Of narrow fabrics8E-0
5911109000Other8E-5
591120Bolting cloth,whether or not made up cloth,whether or not made up
5911200000Bolting8E-0
591131Weighing less than 650g/ ㎡
5911310000Weighing less than 650g/ ㎡8E-5
591132Weighing 650g/ ㎡ or more
5911320000Weighing 650g/ ㎡ or more Straining cloth of a kind used in oil presses or the8E-5
600191Of man-made fibres
600199
5911400000like,including that of human hairE-0
6001920000Other8
591190Other Other
600110"Long pile" fabrics8
5911900000E-5
6001102000Of man-made fibres
6001101000Of cotton10E-5
600110900010E-5
600121Of cotton
6001210000Of cotton10E-5
600122Of man-made fibres
6001220000Of man-made fibres10E-5
600129Of other textile materials
6001290000Of other textile materials10E-5
6001910000Of cotton10E-5
600192
str. 147
Base RateStaging Category
6001990000Of other textile materials Of other textile materials10E-5
600240Containing by weight 5% or more of elastomeric yarn but not containing rubber thread
6002400000containing rubber thread10E-5
600290Other
6002900000Other10E-5
600310Of wool or fine animal hair
6003100000Of wool or fine animal hair10E-5
600320Of cotton
6003200000 600330Of synthetic fibres
str. 148
Of cotton10
600340Of artificial fibres
6003300000Of synthetic fibres10E-5
6003400000 600390Of artificial fibres Other10E-5
6003900000Other10E-5
600410Containing by weight 5 %or more of elastomeric yarn but not containing rubber thread
6004100000
600490Other
6004900000Other10E-5
HS code (2002)DescriptionBase RateStaging Category
600510Of wool or fine animal hair
6005100000Of wool or fine animal hair10E-5
600521Unbleached or bleached
6005210000Unbleached or bleached10E-5
600522Dyed
6005220000Dyed10E-5
600523Of yarns of different colours
6005230000Of yarns of different coloursE-5
600524
6005240000Printed10E-5
600531Unbleached or bleached
6005310000Unbleached or bleached10E-5
600532Dyed
6005320000Dyed10E-5
600533Of yarns of different colours
6005330000Of yarns of different colours10E-5
600534Printed
6005340000Printed10E-5
600541Unbleached or bleached
6005410000Unbleached or bleached10E-5
600542Dyed
6005420000Dyed10E-5
600543Of yarns of different colours
6005430000Of yarns of different colours10E-5
600590Other
6005440000Printed10E-5
6005900000Other10E-5
600610
6006100000Of wool or fine animal hair10E-5
600621Unbleached or bleached
str. 148
Of cotton10
6006210000Unbleached or bleached10E-5
600622Dyed
6006220000 600623Dyed colours10E-5
6006230000Of yarns of different colours10E-5
600624Printed
6006240000 600631Printed Unbleached or bleached10 10E-5
600632
6006310000Unbleached or bleachedE-5
6006320000Dyed10E-5
600633Of yarns of different colours
6006330000Of yarns of different colours10E-5
600634Printed
6006340000Printed10E-5
600641Unbleached or bleached
6006410000Dyed Dyed10E-5
600642Unbleached or bleached10E-5
6006420000
600643
6006430000Of yarns of different colours PrintedE-5
600644Of yarns of different colours10
6006440000Printed10E-5
600690Other
6006900000Other10E-5
610110 6101100000Of wool or fine animal hair
610120 6101200000Of wool or fine animal hair Of cotton Of cotton13 13E-5
610130 6101301000 6101302000Of man-made fibres Of synthetic fibres Of artificial fibres13 13E-5 E-5
HS code (2002)DescriptionBase RateStaging Category
610190Of other textile materials
6101900000Of other textile materials13E-5
610210Of wool or fine animal hair
6102100000Of wool or fine animal hair13E-5
610220Of cotton
6102200000Of cotton13E-5
610230Of man-made fibres
6102301000Of synthetic fibres13E-5
6102302000E-5
610290Of other textile materials
str. 148
Of cotton10
6102900000Of other textile materials13E-5
610311Of wool or fine animal hair
6103110000Of wool or fine animal hair13E-5
6103120000Of synthetic fibres13E-5
610312Of synthetic fibres
610319Of other textile materials13E-8
6103190000Of other textile materials Of wool or fine animal hair
6103210000Of wool or fine animal13E-5
610321Of cotton
str. 149
610322hair
6103220000Of cotton13E-5
610323fibres
610329Of other textile materials13E-5
610331Of wool or fine animal hair
6103290000Of other textile materials
6103310000 610332Of wool or fine animal hair13E-5
6103320000Of cotton13E-5
6103330000Of synthetic fibres13E-5
610339Of other textile materials
6103390000Of other textile
610341Of wool or fine animal hair
6103410000Of wool or fine animal hair13E-5
610342Of cotton
6103420000Of cotton13E-5
610343Of synthetic fibres
6103430000Of synthetic fibres13E-5
610349 6103490000Of other textile materials Of other textile materials13E-5
610411Of wool or fine animal hair
6104110000Of wool or fine animal hair13E-5
610412Of cotton
6104120000Of cotton13E-5
610413Of synthetic fibres
610413000013E-5
610419Of other textile materials
610421
6104190000Of other textile materials13
6104210000Of wool or fine animal hair13E-5
610422Of cotton13E-5
6104220000 610423Of cotton13E-5
6104230000Of synthetic fibres Of synthetic fibres
610429Of other textile materials
6104290000Of other textile materials13E-5
610431Of wool or fine animal hair
6104310000 610432Of cotton
610432000013
6104330000
610433cotton
HS code (2002)DescriptionBase RateStaging Category
610439Of other textile materials
str. 149
610322hair
6104390000Of other textile materials13E-5
610441Of wool or fine animal hair
6104410000Of wool or fine animal hair13E-5
610442Of cotton
6104420000Of cotton13E-5
610443Of synthetic fibres
610444Of artificial fibres
610443000013E-5
6104440000Of artificial fibres13E-5
610449Of other textile materials
6104491000Of silk13E-5
6104499000Other13E-5
610451Of wool or fine animal hair
6104510000Of wool or fine animal hair13E-5
610452Of cotton
6104520000Of cotton13E-5
610453Of synthetic fibres
6104530000Of synthetic fibres13E-5
610459Of other textile materials
6104590000Of other textile materials13E-5
610461Of wool or fine animal hair
6104610000Of wool or fine animal hair13E-5
610462Of cotton
6104620000Of cotton13E-5
610463Of synthetic fibres
6104630000 610469Of synthetic fibres Of other textile materials13E-5 E-5
610510cotton
6104690000Of other textile materials13
6105100000Of cotton13E-8
610520Of man-made fibres
6105201000Of synthetic fibres13E-5
6105202000Of artificial fibres13E-5
6105901000Of silk13E-5
6105902000Of wool or fine animal hair13E-5
6105909000Other13E-8
610610Of cotton
6106100000Of cotton13E-5
610620Of man-made fibres
6106201000Of synthetic fibres13
str. 149
610322hair
610620200013E-5
610690E-5
6106901000Of other textile materials Of silk13E-5
6106902000Of wool or fine animal hair Other13E-5
610690900013E-5
610711Of cotton
6107110000Of cotton13E-5
610712Of man-made fibres
6107122000Of artificial fibres13
6107121000E-5
610719Of other textile materials
6107190000 610721Of other textile materials13E-5
610722Of cotton
6107210000Of cotton13E-5
6107221000Of synthetic fibres13E-5
6107222000Of artificial fibres
610729 6107290000Of other textile materials13E-5
6107910000
610791Of cotton
HS code (2002)DescriptionBase RateStaging Category
610792Of man-made fibres
6107921000Of synthetic fibres13E-5
6107922000 610799Of other textile materials
str. 150
6107991000Of wool or fine animal hair13E-5
6107999000Other13E-5
610811Of man-made fibres
6108111000Of synthetic fibres13E-5
6108112000Of artificial fibres
6108191000cotton
610819Of other textile materials
6108199000Other13E-5
610821Of cotton
6108210000Of cotton13E-5
610822Of man-made fibres
6108221000Of synthetic fibres13E-5
6108222000Of artificial fibres13E-5
610829Of other textile materials
6108290000Of other textile materials13E-5
610831Of cotton
6108310000Of cotton13E-5
610832Of man-made fibres
6108321000Of synthetic fibres13E-5
6108322000Of artificial fibres13E-5
610839Of other textile materials
6108390000Of other textile materials13E-5
610891Of cotton
6108910000Of cotton13E-5
610892Of man-made fibres
6108921000Of synthetic fibres13E-5
6108922000Of artificial fibres13E-5
6108991000Of wool or fine animal hair13E-5
610899Of other textile materials
6109101000T-shirts13
6108999000Other13E-5
610910Of cotton
6109109000 610990Other Of other textile materials13E-8 E-5
6109901010 6109901090T - shirts Other13 13E-5 E-5
6109902010T-shirts13
610990209013E-5
6109903010T-shirts13E-5
6109903090Other13E-5
6109909010T - shirts
6109909090 611011Other Of wool13E-5
str. 150
6107991000Of wool or fine animal hair13E-5
6110110000Of wool13E-8
611012Of Kashmir (cashmere) goats
6110120000Of Kashmir (cashmere) goats13E-5
611019Other
6110190000Other13E-5
611020Of cotton
611030Of man-made fibres
6110200000
6110302000 611090Of artificial fibres
6110301000Of synthetic fibres13E-5
6110901000 6110909000Of other textile materials Of silk Other13 13 13E-5 E-5 E-5
611110Of wool or fine animal hair
6111101000Garments13E-5
6111102000E-5
HS code (2002)DescriptionBase RateStaging Category
611120Of cotton
6111201000Garments13E-5
6111202000Accessories13E-5
611130Of synthetic fibres
6111301000Garments13E-5
6111302000Accessories13E-5
611190Of other textile materials
6111901000Garments13E-5
6111902000Accessories13E-5
611211Of cotton
6112110000
611212Of synthetic fibres
6112120000Of synthetic fibres13E-5
611219Of other textile materials
6112190000Of other textile materials13E-5
611220Ski suits
6112201000Of man-made fibres13E-5
6112209000Other13E-5
611231Of synthetic fibres
6112310000Of synthetic fibres13E-5
611239Of other textile materials
6112390000Of other textile materials13E-5
611241Of synthetic fibres
6112410000Of synthetic fibres13E-5
str. 150
6107991000Of wool or fine animal hair13E-5
611249Of other textile materials
6112490000Of other textile materials13E-5
611300Garments, made up of knitted or crocheted fabrics of heading 59.03,59.06 or 59.07.
6113001000Of heading 59.0313E-5
6113002000Of heading 59.0613E-5
6113003000Of heading 59.0713E-5
611410Of wool or fine animal hair
6114100000Of wool or fine animal hair13E-5
611420Of cotton
6114200000Of cotton13E-8
611430Of man-made fibres
6114301000Of synthetic fibres13E-5
6114302000Of artificial fibres13E-5
6114901000Of silk13E-5
611490900013E-8
61151167
6115110000than 67 decitex or13E-5
611512Of synthetic fibres,measuring per single yarn 67 decitex more
6115120000Of synthetic fibres,measuring per single yarn 67 decitex or more Of other textile materials13E-5
611519Of other textile materials
6115190000
str. 151
13E-5
611520Women's full-lengh or knee-length hosiery, measuring per single yarn less than 67 decitex
6115201000Of man-made fibresE-5
611591000013
6115209000 611591
611592Of wool or fine animal hair
6115920000 611593Of cotton Of cotton Of synthetic fibres13E-5
611599 6115990000Of other textile materials Of other textile materials13E-5
6115930000Of synthetic fibres13E-5
611610 6116100000Impregnated,coated or covered with plastics or rubber8E-0
HS code (2002)DescriptionBase RateStaging Category
611691Of wool or fine animal hair
6116910000Of wool or fine animal hair8E-0
611692Of cotton
6116921000Working gloves8E-0
6116929000Other8E-5
611693Of synthetic fibres
6116930000Of synthetic fibres8E-5
611699Of other textile materials
6116990000Of other textile materials8E-0
611710Shawls,scarves,mufflers,mantillas,veils and the like
6117101000
6117102000Of silk13E-5
6117103000Of cotton13E-5
6117104000Of man-made fibres13E-5
6117109000Other13E-5
611720Ties, bow ties and cravats
6117201000 6117202000Of silk Of man-made fibres13 13E-5 E-5
6117209000Other
611780 6117800000Other accessories Other accessories13E-5
611790Parts
6117900000Parts13E-5
620111Of wool or fine animal hair
6201110000Of wool or fine animal hair13E-5
620112Of cotton
6201120000Of cotton13E-5
str. 151
13E-5
611520Women's full-lengh or knee-length hosiery, measuring per single yarn less than 67 decitex
620113Of man-made fibres
6201131000Of synthetic fibres13E-5
6201132000Of artificial fibres13E-5
620119Of other textile materials
6201190000Of other textile materials13E-5
620191Of wool or fine animal hair
6201910000Of wool or fine animal hair13
620192Of cottonE-5
6201920000Of cotton13E-5
620193Of man-made fibres
6201931000Of synthetic fibresE-8
620193200013E-5
6201990000Of artificial fibres13
620199Of other textile materials Of other textile materials13
620211Of wool or fine animal hair
6202110000E-5
620212Of cotton
6202120000Of cotton13E-5
620213 6202131000Of man-made fibres13E-5
6202132000Of artificial fibres
620219Of other textile materials
620291 6202910000Of wool or fine animal hair
620219000013E-5
620292Of wool or fine animal hair Of cotton
6202920000Of cotton13E-5
620293Of man-made fibers fibres
6202931000Of synthetic13E-5
6202932000Of artificial fibres13E-5
6202990000Of other textile materials13E-5
620299Of other textile materials
6203120000Of synthetic fibres
6203110000 620312Of wool or fine animal hair
620311Of wool or fine animal hair13
HS code (2002)DescriptionBase RateStaging Category
620319Of other textile fibres
6203190000Of other textile fibres13E-5
str. 151
13E-5
611520Women's full-lengh or knee-length hosiery, measuring per single yarn less than 67 decitex
620321Of wool or fine animal hair
6203210000Of wool or fine animal hair13E-5
620322Of cotton
6203220000Of cotton13E-5
620323Of synthetic fibres
6203230000Of synthetic fibres
620329Of other textileE-8
6203290000Of other textile materials13E-5
620331Of wool or fine animal hair
6203310000Of wool or fine animal hair13E-5
620332Of cotton
6203320000Of cotton13E-5
620333Of synthetic fibres
6203330000Of synthetic fibres13E-5
620339Of other textile materials
6203390000Of other textile materials13E-5
620341Of wool or fine animal hair
6203410000Of wool or fine animal hair13E-5
620342Of cotton
6203421000Of denim, including blue jeans13E-5
6203429000Other13E-5
620343Of synthetic fibres
6203430000Of synthetic fibres13E-8
620349Of other textile materials
620411Of wool or fine animal hair13E-5
620412cottonE-5
6204110000Of wool or fine animal hair
str. 152
6204120000Of cotton13E-5
620413Of synthetic fibres
6204130000Of synthetic fibres13E-5
620419Of other textile materials
6204191000Of silk13E-5
6204199000Other13E-5
620421 6204210000Of wool or fine animal hair Of wool or fine animal hair13E-5
6204220000Of cotton13E-5
620423Of synthetic fibres
6204230000Of synthetic fibres13E-5
620429Of other textile materials
6204299000Other
6204291000Of silk
620431Of wool or fine animal hair
6204310000 620432Of wool or fine animal hair13E-5
620433Of cotton
6204320000Of cotton13E-8
6204330000Of synthetic13E-8
620439Of other textile materials Of silk
6204391000fibres13E-5
6204399000Other13E-8
620441Of wool or fine animal hair
6204410000Of wool or fine animal hair13E-5
620442Of cotton
6204420000Of cottonE-8
620443Of synthetic fibres Of synthetic fibres13E-5
620443000013
620449Of other textile
620444 6204440000Of artificial fibres
HS code (2002)DescriptionBase RateStaging Category
6204491000Of silk13E-5
6204499000Other13
620451hair
6204510000Of wool or fine animal hair13E-5
620452Of cotton
6204520000Of cotton13E-8
620453Of synthetic fibres
6204530000Of synthetic fibres13E-5
620459Of other textile materials
6204591000Of silk13E-5
str. 152
6204120000Of cotton13E-5
6204599000Other13E-5
620461Of wool or fine animal hair
6204610000Of wool or fine animal hair13
620462Of cotton
620462100013E-5
6204629000 620463Other Of synthetic fibres13E-8
6204630000Of synthetic fibres13E-8
620469Of other textile materials
6204691000Of silk13E-5
6204699000Other13E-5
620510Of wool or fine animal hair
6205100000Of wool or fine animal hair13E-8
620520Of cotton
6205200000Of cotton13E-8
620530 6205301000Of synthetic fibres13E-5
6205302000Of artificial fibres13E-5
6205901000Of silk13E-5
6205909000Other13E-5
620610Of silk or silk waste
6206100000Of silk or silk waste13E-5
620620Of wool or fine animal hair
6206200000Of wool or fine animal hair13E-5
620630Of cotton
6206300000Of cottonE-8
620640 6206401000Of synthetic fibres Of artificial fibres13
6206402000 620690 620690000013E-5 E-5
6207110000Of other textile materials Of cotton13E-5
620711E-8
620719Of other textile materials13
6207191000 6207199000Of man-made fibres Other13E-5
620722Of man-made fibres
6207210000
6207222000 620729Of artificial fibres13E-5
6207290000 620791Of other textile materials Of cotton13E-8
620792Of man-made fibres
6207910000Of cotton13E-8
6207921000Of synthetic fibresE-5
str. 152
6204120000Of cotton13E-5
6207922000Of artificial fibres Of other textile materials13
620799
6207992000 6207999000Of wool or fine animal hair Other13 13E-5 E-5
HS code (2002)DescriptionBase RateStaging Category
620811Of man-made fibres
6208111000Of synthetic fibres13E-5
6208112000 620819Of other textile materials
6208191000Of silk13E-5
6208192000Of cotton13E-5
6208199000Other13
620821Of cotton
6208210000Of cotton13E-5
620822Of man-made fibres
6208221000Of synthetic fibres13E-5
6208222000Of artificial fibres13E-5
620829Of other textile materials
6208290000Of other textile materials13E-5
620891Of cotton
6208910000Of cotton13E-8
620892Of man-made fibres
6208921000Of synthetic fibres13E-5
6208922000Of artificial fibres
str. 153
13E-5
620899Of other textile materials
6208991000Of silk13E-5
6208992000Of wool or fine animal hair13E-5
6208999000Other13E-5
620910Of wool or fine animal hair
6209101000Garments13E-5
6209102000Accessories13E-5
620920Of cotton
6209201000Garments13E-5
6209202000Accessories13E-5
620930Of synthetic fibres
6209301000Garments13E-5
6209302000Accessories13E-5
620990Of other textile materials
6209901000Garments13E-5
6209902000Accessories13E-5
621010Of fabrics of heading 56.02 or 56.03
6210101000Of fabrics of heading 56.0213E-5
6210102000Of fabrics of heading 56.0313E-5
621020Other garments, of the type described in subheadings
62102010006201.11 to 6201.19 Of fabrics of heading 59.0313E-5
6210202000Of fabrics of headingE-5
6210203000Of fabrics of heading 59.0713E-5
6210301000Of fabrics of heading 59.0313E-5
62103059.0613
621040
6210401000
6210302000Of fabrics of heading 59.0613E-5
6210303000Of fabrics of heading 59.0713E-5
6210402000Of fabrics of heading 59.0613E-5
6210403000Of fabrics of heading 59.0713E-5
621050Other women's or girls' garments
6210501000Of fabrics of heading 59.0313E-5
6210502000 6210503000Of fabrics of heading 59.06 Of fabrics of heading 59.0713 13E-5 E-5
621111 6211111000Of man-made
str. 153
13E-5
620899Of other textile materials
6211119000Women's or girls'
62111213E-5 E-5
621120Ski suits
6211121000Of man-made fibres13E-5
6211129000Other13E-5
HS code (2002)DescriptionBase RateStaging Category
6211201000Of man-made fibres13E-5
6211209000Other13E-5
621131hair
6211310000Of wool or fine animal13E-5
621132Of cotton
6211321000Judo, taekwondo and other oriental martial arts uniforms13E-5
6211329000Other13E-5
621133Of man-made fibres
6211331000Of synthetic fibres13E-5
6211332000Of artificial fibres13E-5
621139Of other textile materials
6211390000Of other textile materials13E-5
621141Of wool or fine animal hair
6211410000Of wool or fine animal hair13E-5
621142Of cotton
6211421000Judo, taekwondo and other oriental martial arts uniforms13E-5
6211429000 621143Of man-made fibres
6211431000Of synthetic fibres13E-5
621143200013E-5
621149Of artificial fibres Of other textile materials
6211490000Of other textile materials13E-5
621210Brassi`res
6212101000Of cotton13E-5
6212102000Of man-made fibres13E-5
6212109000Other13E-8
621220Girdles and panty-girdles
6212201000Of cotton13E-5
6212202000Of man-made fibres13E-5
6212209000Other13E-5
621230Corselettes
6212300000Corselettes13E-5
str. 153
13E-5
620899Of other textile materials
621290Other
6212900000Other13E-5
621310Of silk or silk waste
6213100000Of silk or silk waste8E-5
621320Of cotton
6213200000Of cotton8E-5
621390Of other textile materials
6213900000materialsE-0
621410Of silk or silk waste
621420Of wool or fine animal hair
6214100000Of silk or silk waste8 8E-8 E-5
6214200000hair
621430 6214300000Of synthetic fibres
6214400000Of synthetic fibres8E-8
621440Of artificial fibres8E-8
621490Of artificial fibres Of other textile materials
6214900000
621510Of silk or silk waste
62151000008E-5
621520Of silk or silk waste Of man-made fibres
6215200000Of man-made fibres8E-0
621590Of other textile materials
6215900000Of other textile materials8E-0
621600mitts.
6216001000Gloves,mittens and
6216009000OtherE-0
621710 6217100000Accessories Accessories8 13E-5 E-5
621790 6217900000Parts Parts13E-5
str. 154
HS code (2002)DescriptionBase RateStaging Category
630110Electric blankets
6301100000Electric blankets10E-5
630120Blankets (othet than electric blankets) and travelling rugs,of wool or fine animal hair
6301200000Blankets (othet than electric blankets) and travelling rugs,of wool or fine animal hair10E-5
630130Blankets(other than electric blankets) and travelling rugs,of cotton Blankets(other than electric blankets) and travelling rugs,of
6301300000cotton Blankets (other than electric blankets) and travelling10E-5
630140rugs,of synthetic fibers
6301400000E-5
630190Other blankets and travelling rugs
6301900000Other blankets and travelling rugs10E-5
630210Bed linen, knitted or crocheted
6302101000Of cotton13E-8
6302109000Other13E-5
630221Of cotton
6302210000Of cotton13E-5
630222Of man-made fibres
6302220000Of man-made fibres13E-8
630229Of other textile materials
6302290000Of other textile materials13E-5
630231Of cotton
6302310000Of13E-5
630232Of man-made fibres
630239Of other textile
6302320000 6302390000Of man-made fibres13 13E-5
630240 6302400000Table linen,knitted or crocheted Table linen,knitted or crocheted13E-5
6302510000Of cotton13E-5
630251Of
630252 6302520000Of flax13E-5
630253Of flax
630259Of other textile materials
6302530000Of man-made fibres13E-5
6302590000 630260Of other textile materials Toilet linen and kitchen linen,of terry towelling or similar13E-5
6302600000Toilet linen and kitchen linen,of terry towelling or similar terry fabrics,of cotton13E-5
str. 154
6302910000Of cotton13
630291Of cottonE-5
630292 6302920000Of flax Of flax13E-5
630293Of man-made fibres
630299Of other textile materials
6302930000Of man-made fibres
6302990000Of other textile materials13E-5
630311 6303110000Of cotton Of cotton13E-5
6303120000 630319Of synthetic fibres13E-5
630312Of synthetic
6303190000 630391Of other textile materials Of other textile materials13E-5
630392Of cottonE-5
6303910000Of cotton13
6303990000Of other textile materials
6303920000Of synthetic fibresE-5
63039913
HS code (2002)DescriptionBase RateStaging Category
630411Knitted or crocheted
6304110000Knitted or crocheted13E-5
630419Other
6304190000Other13E-5
630491Knitted or crocheted
6304910000Knitted or crocheted13E-5
630492Not knitted or crocheted,of cotton
6304920000Not knitted or crocheted,of cotton13E-5
630493Not knitted or crocheted,of synthetic fibres
630499Not knitted or crocheted,of other textile
6304930000Not knitted or crocheted,of synthetic fibres13
6304990000materials Not knitted or crocheted,of other textile materials13E-5
6305100000Of jute or of other textile bast fibres of heading 53.038E-5
630510Of jute or of other textile bast fibres of heading 53.03
6305200000Of cotton8E-5
630532Flexible intermediate bulk containers
6305320000Flexible intermediate bulk containers8E-0
630533Other, of polyethylene or polypropylene strip or the like
str. 154
6305330000Other, of polyethylene or polypropylene strip or the like8E-5
630539Other
str. 155
6305390000Other8E-0
630590Of other textile materials
6305900000 630611Of cotton
6306110000Of cotton13E-5
630612Of synthetic fibres
6306120000Of synthetic fibres13E-5
630619Of other textile materials
6306190000Of other textile materials13E-5
630621Of cotton
6306210000Of cotton13E-5
630622Of synthetic fibres
6306220000Of synthetic fibres13E-5
630629Of other textile materials
6306290000Of other textile materials13E-5
630631Of synthetic fibres
6306310000Of synthetic fibres13E-5
630639Of other textile materials
6306391000Of cotton13E-5
6306399000Other13E-5
630641Of cotton13E-5
630649materials
6306410000Of cottonE-5
6306491000Of synthetic fibres13
6306499000Other13E-5
6306910000Of cotton13E-5
630699Of other textile materials
6306999000Other13E-5
6306991000fibresE-5
630720Life-jackets and life-belts
630790
6307200000Life-jackets and life-belts10E-5
6307901000Footwear lace10E-5
6307902000Cloth wrappers10E-5
6307903000Dress patterns10E-5
6307909000Other10E-5
HS code (2002)DescriptionBase RateStaging Category
630800Sets 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
str. 155
6305390000Other8E-0
6308000000Sets accessories,for making up into rugs,tapestries,embroidered table cloths or serviettes,or similar textile articles,put up in packings for retail sale.13E-5
630900Worn clothing and other worn articles. Worn clothing and other worn articles.8
6309000000 631010SortedE-5
6310100000Sorted8E-0
631090Other
6310900000Other8E-0
640110incorporating a protective metal toe-cap
6401100000Footwear
640191Covering the knee
6401911000E-0
6401919000Other8E-0
640192Covering the ankle but not covering the knee
6401921000Ski - boots8E-0
6401929010Of rubber8E-0
6401929090OtherE-0
640199Other8
640219 640219000013
640212 6402120000Ski-boots, cross-country ski footwear and snowboard boots Ski-boots, cross-country ski footwear and snowboard boots Other13E-5
640220Footwear with upper straps or thongs assembled by means of plugs
6402200000Other footwear,incorporating a protective metal toe-cap Of rubber
640230Other13E-5
6402301000 6402309000
str. 156
640291Covering the ankle Footwear,protective against cold13E-5
6402912000 6402919000Tennis shoes, basketball shoes,gym shoes,training shoes and the like13E-5 E-5
6402911000Other13
6402991000Sandals or similar footwear,produced in one piece by moulding13E-8
6402992000Tennis shoes,basketball shoes,gym shoes,training shoes and the like13E-5
640299900013E-5
640312Other Ski-boots,cross-country ski footwear and snowboard bootsE-5
6403120000 640319Ski-boots,cross-country ski footwear and snowboard boots13E-5
6403190000 640320Other Other Footwear with outer soles of leather,and uppers which consist of leather straps across the instep and around the13
6403200000Footwear with outer soles of leather,and uppers which consist of leather straps across the instep and around the big toe13
640330inner sole or a protective metal toe-capE-8
6403300000Footwear made on a base or platform of wood,not having inner sole or a protective metal toe-cap
640340Other footwear,incorporating a protective metal toe-cap13
6403400000 640351
6403511000 6403519000Dress shoes Other13 13E-5 E-5
HS code (2002)DescriptionBase RateStaging Category
640359Other
6403591000Dress shoes13E-8
6403599000Other13E-5
640391Covering the ankle
6403911000Dress shoes13E-5
6403912000Mountaineering footwear13E-5
6403913000Lace-boots13E-5
6403914000shoes,basketball shoes,gym shoes,training shoes and like13E-5
6403919000Other13E-5
640399Other
6403991000Dress shoes13E-5
6403992000Mountaineering footwear13E-5
6403993000Lace-boots13E-5
6403994000Tennis shoes,basketball shoes,gym shoes,training shoes and the like13E-5
6403999000Other13E-5
str. 156
640291Covering the ankle Footwear,protective against cold13E-5
640411Sports footwear; tennis shoes,basketball shoes,gym
6404110000shoes,training shoes and the like Sports footwear; tennis shoes,basketball shoes,gym shoes,training shoes and the like13E-5
640419Other
6404191000Slippers13E-5
6404199000Other13E-8
640420Footwear with outer soles of leather or composition leather
6404201000Slippers13E-5
6404209000Other13E-8
640510 6405100000With uppers of leather or composition leather leather or composition leather
640520With uppers of texile materials
6405200000With uppers of texile materials13E-5
640590Other:
6405900000Other:13E-5
640610Uppers and parts thereof,other than stiffeners
6406101000Uppers8E-0
6406102000Parts8E-5
640620Outer and heels,of rubber or plastics
6406201000Outer soles8E-0
6406202000Heels8E-0
6406910000
str. 157
Of8E-0
Of other materials
640699
6406991000Removable in - soles8
6406992000Heel cushion8E-5
6406993000Gaiters8E-8
6406994000Leggings8E-0
6406999000Other8E-0
650100Hat-forms,hat bodies and hoods of felt,neither blocked to shape nor with made brims; plateaux and manchons (including slit manchons), of felt.
6501000000Hat-forms,hat bodies and hoods of felt,neither blocked to shape nor with made brims; plateaux and manchons (including slit manchons), of felt.8E-0
650200Hat-shapes,plaited or made by assembling strips of any material, neither blocked to shape,nor with made brims,nor lined,nor trimmed.
6502000000lined,nor trimmed.
650300lined or trimmed.
HS code (2002)DescriptionBase RateStaging Category
6503000000Felt hats and other felt headgear,made from the hat bodies,hoods or plateaux of heading 65.01,whether or not lined8E-0
650400or trimmed. Hats and other headgear, plaited or made by assembling strips of any material,whether or not lined or trimmed.
6504000000Hats and other headgear, plaited or made by assembling strips of any material,whether or not lined or trimmed.8E-0
650510Hair-nets
6505100000Hair-nets
650590Other
6505901010Of synthetic fibres8E-0
6505901090Of other fibres8E-5
6505902010Sports cap8E-5
6505902020Berets8
6505902090 6505909000Other8E-5 E-5
650610Safety headgear
6506100000Safety headgear8E-0
650691Of rubber or of plastics
6506910000Of rubber or of plastics8E-0
650692Of furskin
6506920000Of furskin8E-0
str. 157
Of8E-0
Of other materials
650699Of other materials
6506991000Of leather8E-5
6506992000Of metal8E-0
6506999000OtherE-0
650700Head-bands, lining, covers, hat foundations, hat frames,8
6507000000peaks and chinstraps,for headgear. Head-bands, lining, covers, hat foundations, hat frames, peaks8E-5
660110Garden or similar13
660191umbrellas Having a telescopic shaftE-5
6601100000
6601910000Having a telescopic shaft13
660199Other
6601991000Walking-stick umbrellas13E-5
6601992000Sun umbrellas13E-5
6601999000Other13E-5
660200Walking-sticks,seat-sticks,whips,riding-crops and the like.
6602001000Walking-sticks8E-0
6602002000Seat-sticks8E-0
6602003000Whips,ridingcrops8E-5
6602009000Other8E-0
660310Handles and knobs
6603100000Handles and knobs Umbrella frames,including frames mounted on shafts13E-5
660320 6603200000(sticks) Umbrella frames,including frames mounted on shafts (sticks)13
660390Other
str. 158
13E-5
6603900000 670100scapes).E-0
6701000000 670210Skins 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 plastics8
670290Of plastics materials
6702100000Of other8E-5
6702901000Of woven fabrics8E-0
67029020008
6702909000E-0
HS code (2002)DescriptionBase RateStaging Category
6703001010Washed,dressed,thinned8E-8
6703001090Other8E-5
6703009000Other8E-5
670411Complete wigs
6704110000Complete wigs8E-0
670419Other
6704191000Partial wigs8E-0
6704192000False beards8E-0
6704193000False eyebrows8E-0
6704194000False eyelashes8E-0
6704199000Other8E-0
670420Of human hair
6704201000Complete wigs8E-0
6704202000Partial wigs8E-0
6704203000False beards8E-0
6704204000False8E-0
6704205000False eyelashes
6704209000Other8E-0
670490Of other materials
6704900000Of other materials8E-0
680100Setts,curbstones and flagstones,of natural stone(ex. slate).
6801000000Setts,curbstones and flagstones,of natural stone(except slate).8E-5
680210which is capable of being enclosed in a square the side of which is less than 7cm;artificially coloured
6802100000Tiles,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 less8E-5
str. 158
13E-5
6603900000 670100scapes).E-0
680221Marble, travertine and alabaster Marble
6802212000Travertine8E-0
6802211000E-5
6802213000Alabaster8E-0
680222Other calcareous stone
6802220000 680223Other calcareous stone Granite8E-5
6802230000Granite8RED
680229Other stone
6802290000Other stone8SEN
680291Marble, travertine and alabaster
6802911000Marble8E-5
6802912000Travertine8E-0
6802913000Alabaster8E-0
680292Other calcareous stone
6802920000Other calcareous stone8E-5
680293Granite
6802930000Granite8RED
680299Other stone
6802990000Other stone8SEN
680300 6803001000Worked slate and articles of slate or of agglomerated slate. Inkstone
str. 159
6803009000Other8 8SEN SEN
680410Millstones and grindstones for milling,grinding or pulping
68041000008E-5
680421Of agglomerated synthetic or natural diamond
680422 6804220000Of other agglomerated abrasives or of ceramics Of other agglomerated abrasives or of ceramics
68042100008E-5
680423Of agglomerated synthetic or natural diamond Of natural stoneE-8
680430Hand sharpening or polishing
68042300008E-8
HS code (2002)DescriptionBase RateStaging Category
6804300000Hand sharpening or polishing stones8E-5
680510On a base of woven textile fabric only
6805100000On a base of woven textile fabric only8E-0
680520On a base of paper or paperboard only
6805200000On a base of paper or paperboard only8E-0
680530On a base of other materials
6805300000On a base of other materials8E-0
680610Slag wool,rock wool and similar mineral wools( including intermixtures thereof),in bulk,sheets or rolls
6806101000Slag wool8E-0
6806102000Rock wool8E-0
6806103000Ceramic fibre8E-5
6806109000Other8E-0
680620Exfoliated vermiculite,expanded clays,foamed slag and similar expanded mineral materials( including intermixtures thereof )
6806201000Exfoliated vermiculite8E-0
6806202000Expanded clays8E-0
6806204000Expanded perlite8E-0
6806209000Other8E-0
680690Other
6806901000Fire proofing material8E-0
6806909000Other8E-5
680710In rolls
6807100000In rolls8E-0
680790Other
6807900000Other8E-0
str. 159
6803009000Other8 8SEN SEN
680800Panels,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.
6808000000mineral binders.E-5
6809118E-0
6809110000
680919 6809190000Other
680990Other Other articles8E-0
6809900000Other articles Building blocks and8E-0
681011 6810111000bricks8
6810112000BricksE-0
6810191000 6810192000Tiles Flagstones8 8E-5 E-0
68101930008E-0
6810199000Other8E-5
681091Prefabricated structural components for building or civil engineering
6810910000Prefabricated structural components for building or civil engineering8E-0
681099Other
6810991000Beams and girders8E-0
6810992000Pile8E-0
6810993000 6810994000Railway sleepers8E-0
6810995000Pipes8E-0
6810999000Other
681110 6811100000Corrugated sheets Corrugated sheets8
681120Other sheets,panels,tiles and similar articlesE-0
HS code (2002)DescriptionBase RateStaging Category
6811200000Other sheets,panels,tiles and similar articles8E-0
681130Tubes,pipes and tube or pipe fittings
6811300000Tubes,pipes and tube or pipe fittings8E-0
681190Other articles
6811900000Other articles8E-0
681250Clothing,clothing accessories,footwear and headgear
681260Paper,millboard and felt
68125000008E-0
6812600000 681270Paper,millboard and felt
6812700000Compressed asbestos fibre jointing,in sheets or rolls8
681290Compressed asbestos fibre jointing,in sheets or rolls Other
6812900000OtherE-8
681310Brake linings and pads
6813100000 681390Other Clutch facing8E-0
6813901000 68139090008E-5
681410Plates, sheets and strips of agglomerated or reconstituted mica, whether or not on a support.
6814100000Plates, sheets and strips of agglomerated or reconstituted mica, whether or not on a support.8E-5
681490Other
6814900000Other8E-5
681510Non-electrical articles of graphite or other carbon
6815101000Non-electrical articles of graphite
6815102000Carbon fibre8E-5
681591
681520 6815200000 6815910000Articles of peat Articles of peat Containing magnesite,dolomite or chromite8E-0
str. 160
building or civil engineering8E-0
681099Other
681599Other8E-0
6815990000 690100Other Bricks,blocks, tiles and other ceramic goods of siliceous fossil meals (for example, kieselguhr,tripolite or diatomite) or of similar siliceous earths.
6901002000Blocks8E-0
6901003000Tiles8E-5
6901009010Slabs and panels8E-0
6901009090Other8E-0
690210Containing by weight,singly or together,more than 50% of the elements Mg,Ca or Cr,expressed as MgO, CaO or Cr ₂ O
6902100000Containing by weight,singly or together,more than 50% of the elements Mg,Ca or Cr,expressed as MgO, CaO or Cr ₂ O ₃8E-5
690220Containing by weight more than 50% of alumina (Al ₂ O ₃ ),of silica(SiO ₂ ) or of a mixture or compound of these products
6902200000Containing by weight more than 50% of alumina (Al ₂ O ₃ ),of silica(SiO ₂ ) or of a mixture or compound of these products8E-8
690290 6902901000Other Based upon silicon carbide or zircon8E-0
6902909000Other8E-8
6903101. Containing by weight more than 50% of graphite or other carbon or of a mixture of these products
6903101000A. Retorts8E-0
6903102010(1) For furnaces for production of semiconductor wafers3E-0
6903102090(2) Other8E-0
6903103000 6903104000C. Reaction vessels D. Muffles8 8E-0
69031050008E-0
6903106000
6903107000 6903108000F. Plugs G. Tubes and pipes8 8E-0 E-0
str. 161
HS code (2002)DescriptionBase RateStaging Category
6903109000I. Others8E-0
6903202. 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 )
6903201000Retorts8E-0
6903202000Crucibles8E-5
69032030008E-0
6903205000NozzlesE-0
6903206000Plugs8E-0
6903207000Tubes and pipes8E-8
6903208000Bars and rods8E-0
6903209000Other8E-0
6903903. Other
6903901000Based upon silicon carbide or zircon8E-5
6903909010Retorts8E-0
6903909020Crucibles8E-5
6903909030Reaction vessels8E-0
6903909040Muffles8E-0
6903909050Nozzles8E-5
6903909060Plugs8E-0
6903909070Tubes and pipes8E-0
6903909080Bars and rods8E-0
6903909090Other8E-5
690410Building bricks
6904100000Building bricks8E-0
690490Other
6904900000Other tiles8E-0
690510Roofing
6905100000Roofing tiles8E-0
690590Other
6905901000Chimney pots,cowls and chimney liners8E-0
6905902000Architectural ornaments8E-0
6905909000Other8E-5
690600Ceramic pipes,conduits,guttering and pipe fittings.
6906001000Pipes,conduits and guttering8E-8
6906002000Pipe fittings8E-0
str. 161
690710Tiles,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
6907101000Of porcelain or china8E-0
6907109000Other8E-5
690790Other
6907901000Of porcelain or china8E-5
6907909000Other Tiles,cubes and similar articles,whether or not8E-0
690810rectangular,the largest surface area of which is capable of being enclosed in a square the side of which is less than
6908101000Of porcelain or china8E-0
6908109000Other8E-8
6908907cm
6908901000Other Of porcelain or china8E-8
6908909000Other8E-5
690911Of porcelain or china
690912Mohs scale
6909110000Of porcelain or china Articles having a hardness equivalent to 9 or more on the8E-0
690919
69091200008E-0
6909190000Other
690990 6909900000Other8E-8
691010Of porcelain or china8
HS code (2002)DescriptionBase RateStaging Category
6910101000Wash basins
str. 162
8E-5
6910102000Baths8E-0
6910103000Urinals
6910104000 6910109000Other8E-0
691090Other8E-0
6910900000Other8E-0
691110Tableware and kitchenware
6911101000Coffee sets or tea sets8E-8
6911102000Bowls and dishes8E-8
6911109000Other8E-5
691190Other
6911901000Household articles8E-0
6911902000Toilet articles8E-0
6911909000
691200Ceramic tableware, kitchenware, other household articles and toilet articles,other than of porcelain or china.
6912001010Coffee sets or tea sets8E-8
6912001020Bowls and dishes8E-5
6912001090Other8E-8
6912002000Household articles8E-8
6912003000Toilet articles8E-5
6912009000Other8E-5
691310 6913101000Of porcelain or china Statues,statuettes and busts8E-0
6913109020Ornamental tablewares8E-0
6913109090Other8E-8
691390Other
6913901000Statues,statuettes and busts8E-8
6913909020Ornamental tablewares8E-0
6913909090Other8E-8
691410Of porcelain or china
6914101000Flower - pots8E-5
6914109000Other8E-0
691490Other
6914901000Flower - pots8E-0
6914909000Other Cullet and other waste and scrap of glass; glass in the8E-5
700100
7001001000mass. 1. Mass5E-0
70010020002. Waste and scrap,cullet3E-0
700210Balls
7002100000Balls8E-0
700220
str. 162
8E-5
6910102000Baths8E-0
7002200000Rods8E-0
700231 7002310000Of fused quartz or other fused silica Of fused quartz or other fused silica Of other glass having a linear coefficient of expansion8E-8
700232not exceeding 5×10-6 per Kelvin within a temperature range of
700239to 300 ℃ Other
70023200008E-0
700312 7003121000 7003122000Coloured-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 thickness8 8E-0 E-0
7003123000More than 3 ㎜ but not more than 4 ㎜ in thickness8E-0
7003124000More than 4 ㎜ but not more than 5 ㎜ in thickness
7003125000More than 5 ㎜ but not more than 6 ㎜ in thickness8E-0
7003126000More than 6 ㎜ but not more than 8 ㎜ in thickness8 8E-0 E-0
7003127000More than 8 ㎜ in thickness8E-0
HS code (2002)DescriptionBase RateStaging Category
700319Other
7003191000Not more than 2 ㎜ in thickness
str. 163
8E-0
7003192000More than 2 ㎜ but not more than 3 ㎜ in thickness8E-0
7003193000More than 3 ㎜ but not more than 4 ㎜ in thickness8E-0
7003194000More than 4 ㎜ but not more than 5 ㎜ in thickness8E-0
7003195000More than 5 ㎜ but not more than 6 ㎜ in thickness8E-0
7003196000㎜ ㎜E-0
7003197000More than 8 ㎜ in thickness8E-0
700320Wired sheets
7003200000Wired sheets8E-0
700330Profiles
7003300000Profiles8E-0
700420Glass,coloured-out the mass(body tinted), opacified, flashed or having an absorbent, reflecting or non-reflecting
7004201000layer Not more than 2 ㎜ in thickness8E-0
7004202000More than 2 ㎜ but not more than 3 ㎜ in thickness8E-0
7004203000More than 3 ㎜ but not more than 4 ㎜ in thickness8E-0
7004204000More than 4 ㎜ but not more than 5 ㎜ in thickness8E-0
7004205000More than 5 ㎜ but not more than 6 ㎜ in thickness8
7004206000More than 6 ㎜ but not more than 8 ㎜ in thickness8E-0
7004207000More than 8 ㎜ in thickness8E-0
700490Other glass
7004901000Not more than 2 ㎜ in thickness8E-0
7004902000More than 2 ㎜ but not more than 3 ㎜ in thickness8E-0
7004903000More than 3 ㎜ but not more than 4 ㎜ in thickness8E-0
7004904000More than 4 ㎜ but not more than 5 ㎜ in thickness8E-0
7004905000More than 5 ㎜ but not more than 6 ㎜ in thickness8E-0
7004906000More than 6 ㎜ but not more than 8 ㎜ in thickness8E-0
7004907000More than 8 ㎜ in thickness Non-wired glass, having an absorbent, reflecting or non-8E-0
7005101000reflecting layer Not more than 2 ㎜ in thickness8E-0
str. 163
8E-0
7003192000More than 2 ㎜ but not more than 3 ㎜ in thickness8E-0
7005102000More than 2 ㎜ but not more than 3 ㎜ in thickness8E-5
7005103000More than 3 ㎜ but not more than 4 ㎜ in thickness8E-0
7005104000More than 4 ㎜ but not more than 5 ㎜ in thickness8E-0
70051050008E-0
7005106000More than 6 ㎜ but not more than 8 ㎜ in thickness8E-5
7005107000More than 8 ㎜ in thickness8E-8
700521Coloured-out the mass(body tinted), opacified, flashed or merely surface ground
7005211000Not more than 2 ㎜ in thickness8E-0
7005212000More than 2 ㎜ but not more than 3 ㎜ in thickness8E-8
7005213000More than 3 ㎜ but not more than 4 ㎜ in thickness8E-5
7005214000More than 4 ㎜ but not more than 5 ㎜ in thickness8E-5
7005215000More than 5 ㎜ but not more than 6 ㎜ in thickness8E-5
7005216000More than 6 ㎜ but not more than 8 ㎜ in thickness8E-5
7005217000More than 8 ㎜ in thickness8E-5
700529Other
7005291000Not more than 2 ㎜ in thickness8E-5
7005292000More than 2 ㎜ but not more than 3 ㎜ in thickness8E-5
7005293000More than 3 ㎜ but not more than 4 ㎜ in thickness8E-5
7005294000More than 4 ㎜ but not more than 5 ㎜ in thickness8E-5
7005295000More than 5 ㎜ but not more than 6 ㎜ in thickness8E-0
7005296000More than 6 ㎜ but not more than 8 ㎜ in thickness8E-5
7005297000More than 8 ㎜ in thickness
700530Wired glass
7005300000Wired glass8E-0
700600Glass 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.
str. 163
8E-0
7003192000More than 2 ㎜ but not more than 3 ㎜ in thickness8E-0
7006000000not
HS code (2002)DescriptionBase RateStaging Category
700711Of size and shape suitable for incorporation in vehicles,aircraft, spacecraft or vessels
7007110000Of size and shape suitable for incorporation in vehicles,aircraft, spacecraft or vessels8E-5
700719Other
7007190000Other8E-0
700721Of size and shape suitable for incorporation in vehicles,aircraft, spacecraft or vessels
7007210000Of size and shape suitable for incorporation in vehicles,aircraft, spacecraft or vesselsE-0
700729
str. 164
7007290000Other8E-0
700800Multiple-walled insulating units of glass.
7008000000Multiple-walled insulating units of glass.8E-0
700910Rear-view mirrors for vehicles
7009100000
700991Unframed
7009910000Unframed8E-0
700992Framed
7009920000Framed8E-5
701010Ampoules
7010100000Ampoules8E-0
701020 7010200000Stoppers, lids and other closures
701090Stoppers, lids and other closures Other8E-0
7010900000
701110For electric lighting
7011100000For electric lighting8E-5
701120 7011201000For cathode-ray tubes Color8E-0
7011209000Other8E-0
701190Other
7011900000Other8E-0
701200 7012000000Glass inners for vacuum flasks or for other vacuum vessels. Glass inners for vacuum flasks or for other vacuum vessels.8
701310Of glass-ceramicsE-0
7013100000Of glass-ceramics Of lead crystal8E-0
7013218E-0
701329OtherE-5
701331
7013290000Other8
70133100008E-5
701332Of glass having a linear coefficient of expansion not exceeding 5 x 10-6 per Kelvin within a temperature range of 0 ℃ to 300 ℃
7013320000Of glass having a linear coefficient of expansion not exceeding 5 x 0 ℃ to 300 ℃8E-0
70133910-6 per Kelvin within a temperature range of Other
701391Other Of lead crystalE-8
7013390000crystalE-0
7013910000 701399Other8
7013990000 701400Other Signalling glassware and optical elements of glass(other than those of heading 70.15),not optically worked. 1. Of sealed beam lampE-8
7014009020E-0
str. 164
7007290000Other8E-0
7015101. Glasses for corrective spectacles8E-8
70151000001. Glasses for corrective spectacles 2. Other8
7014001000 7014009010
701590Optical elements of glass8E-0
7015901000 7015902000For sun glasses Clock or watch glasses and the like8E-0 E-0
HS code (2002)DescriptionBase RateStaging Category
7015909000Other8E-0
7016101. Glass cubes and other glass smallwares,whether or not on a backing,for mosaics or similar decorative purposes
7016100000backing,for mosaics or similar decorative purposes8E-0
7016902. Other Paving
7016901000blocks,slabs,bricks,squares,tiles and other articles of pressed or moulded glass,whether or not wired,of a kind used for building or construction purposes8E-5
7016909010Leaded lights8E-0
7016909020Stained glass8E-0
7016909090Other8E-0
701710 7017100000Of fused quartz or other fused silica Of fused quartz or other fused silica8E-0
701720Of other glass having a linear coefficient of expansion not exceeding 5 x 10-6 per Kelvin within a temperature range of 0 ℃ to 300 ℃
7017200000Of other glass having a linear coefficient of expansion not exceeding 5 x 10-6 per Kelvin within a temperature range of 0 ℃ to 300 ℃8E-5
701790Other
7017900000Other8E-5
701810Glass beads,imitation pearls,imitation precious or semi- precious stones and similar glass smallwares
7018101000Beads8E-5
7018102000Imitation pearls8E-5
7018103000Imitation precious and semi-precious stones8E-5
7018104000Imitation coral8E-0
7018109000Other8E-5
701820Glass microspheres not exceeding 1 ㎜ in diameter
7018200000Glass microspheres not exceeding 1 ㎜ in diameter8E-0
701890
str. 165
Other
7018901000Glass eyes other than prosthetic articles8E-0
7018909000Other8E-5
701911 7019110000Chopped strands, of a length of not more than 50 ㎜ Chopped strands, of a length of not more than 50 ㎜8E-0
701919
7019120000
701931Mats
7019190000 7019310000Other Mats8E-0
7019328E-0
7019320000Thin sheets (voiles)8E-0
701939
7019390000Other8
701940Woven fabrics
7019400000Of a width not exceeding 30 ㎝E-0
701951Of a width not exceeding 30 ㎝
70195100008
701952Of a width exceeding 30 ㎝ , plain weave, weighing less than 250g/ ㎡ , of filaments measuring per single yarn not more
7019520000 7019590000than 136 tex Of a width exceeding 30 ㎝ , plain weave, weighing less than 250g/ ㎡ , of filaments measuring per single yarn not more than8E-0
701990Other Other
701959
70199010008E-5
7019909000Other Other articles of glass.8
702000
HS code (2002)DescriptionBase RateStaging Category
7020001011(1) Quartz reactor tubes and holders designed for insertion into diffusion and oxidation furnaces for production of semiconductor wafers0E-0
7020001012(2) Quartz crucibles for production of semiconductor wafers3E-8
7020001019(3) Other8E-0
7020001090B. Other8E-5
70200090002. Other8E-5
710110Natural pearls
7101101000Unworked8E-0
7101102000Worked8E-0
710121Unworked
7101210000Unworked8E-0
710122Worked
7101220000Worked8E-0
str. 165
Other
7018901000Glass eyes other than prosthetic articles8E-0
7102101. unsorted
71021000001. unsorted1E-0
710221A. Unworked or simply sawn,cleaved or bruted
7102210000A. Unworked or simply sawn,cleaved or bruted1E-0
7102290000B. Other5E-8
710229B. Other
7102310000A. Unworked or simply sawn,cleaved or bruted1E-0
710231A. Unworked or simply sawn,cleaved or bruted
710239B. Other B. Other5E-8
7102390000 7103101. Unworked or simply sawn or roughly shaped
71031000001. Unworked1E-0
710391or simply sawn or roughly shaped A. Rubies,sapphires and emeralds
7103911000(1) Industrial5E-5
7103919010Rubies5E-5
7103919020Sapphires5E-5
7103919030Emeralds5E-5
710399B. Other
7103991000(1) Industrial5E-0
7103999010Opal5E-0
7103999020Jade5E-5
7103999030Chalcedony5E-0
7103999040Rocky crystal5E-5
7103999090Other5E-5
7104101. piezo-electric quartz
71041000001. piezo-electric quartz5E-0
7104202. Other,unworked or simply sawn or roughly shaped
str. 166
7104201000A. Diamonds5E-0
7104209000B.5E-0
710490Other 3. Other
7104901010(1) Diamonds5E-5
7104901020(2) synthetic quartz5E-5
7104901090(3) other5E-8
7104909010Diamonds5E-5
7104909090Other5E-8
7105101. Of diamonds
7105101000A. Natural5E-5
7105102000B. Synthetic5E-0
7105902. Other
7105901000A. Of garnet5E-0
71059090005E-5
710610B. other
7106100000Powder Powder3E-0
710691Unwrought
7106911000Containing by weight 99.99% or more of silver3E-0
7106919000Other3E-8
710692 7106921000Semi-manufactured Bars,rods and shapes3E-8
7106922000Plates,sheets and strips3E-8
HS code (2002)DescriptionBase RateStaging Category
7106923000Wire3E-0
7106929000Other3E-0
710700Base metals clad with silver,not further worked than semi-
7107001000Bars,rods and shapes3E-0
7107002000Plates,sheets and strips3E-0
7107003000Wire3E-0
7107004000Tubes,pipes and hollow bars3E-0
7107009000Other3
710811A. Powder
7108110000A. Powder3E-0
710812B. Other unwrought forms
7108121000(1) Lumps,billets and grains3E-5
7108129000(2) Other3E-0
710813C. Other semi-manufactured forms
str. 166
7104201000A. Diamonds5E-0
7108131010(a) For use in manufacturing semiconductor8E-0
7108131090(b) Other3E-0
7108139010Bars,rods and shapes3E-0
7108139020Plates,sheets and strips3E-0
7108139090Other3E-0
7108202. Monetary
71082000002. Monetary0E-0
710900Base metals or silver,clad with gold,not further worked than semi-manufactured.
7109000000Base metals or silver,clad with gold,not further worked than semi-manufactured.3E-0
711011Unwrought or in powder form
711019
71101100003E-0
7110190000Other
7110210000 711029Unwrought or in powder form Other3
7110290000E-0
711031Unwrought or in powder formE-0
71103100003
711039Unwrought or in powder form Other3E-0
7110390000Other3E-0
711041Unwrought Unwrought or in powder form
7110410000or in powder form3E-0
711049
7110490000Other3E-0
711100Base metals, silver or gold, clad with platinum, not further worked than semi-manufactured.
7111000000 711230worked than semi-manufactured. 1. Ash containing precious metal or precious metal compounds
71123000001. Ash containing precious metal or precious metal compounds2E-0
711291sweepings containingE-0
7112919000(2) Other
7112911000B. Of platinum,including metal clad with platinum but2
7112921000excluding sweepings containing other precious metals
7112929000(1) Of residues (2) Other2 3E-0
711299C. Other
7112991000(1) Of residues2E-0
str. 166
7104201000A. Diamonds5E-0
7112992000(2) Of waste, paring and scrap of plastics6.5E-0
7112999000(3) Other3E-0
711311Of silver,whether or not plated or clad with other precious metal
7113110000Of silver,whether or not plated or clad with other precious metal8E-5
HS code (2002)DescriptionBase RateStaging Category
711319Of other precious metal,whether or not plated or clad with precious metal
str. 167
7113191000Of platinum8E-0
7113192000Of gold8E-5
7113199000Other8E-5
711320Of base metal clad with precious metal
7113201000Platinum-clad8E-0
7113202000Gold-clad8E-0
7113203000Silver-clad8E-8
7113209000Other8
711411Of silver,whether or not plated or clad with other precious metal
7114111000For table8E-8
7114112000For toilet8E-0
7114113000For office and desk8E-0
7114114000For use by smokers8E-0
7114119000Other8E-0
711419Of other precious metal,whether or not plated or clad with precious metal
7114191000For table8E-0
7114192000For toilet8E-0
7114193000For office and desk8E-0
7114194000For use by smokers8E-0
7114199000Other8E-5
711420 7114201000Of base metal For table8E-0
7114202000For toilet8E-0
7114203000For office and desk8E-0
7114204000For use by smokers8E-0
7114209000Other8E-0
711510Catalysts in the form of wire cloth or grill,of platinum
7115100000Catalysts in the form of wire cloth or grill,of platinum8E-0
711590Other
7115901010Platinum crucible8E-0
7115901090Other8E-0
7115909010Of gold,including metals clad with gold8E-0
7115909020Of silver,including metals clad with siver8E-5
7115909090
711610Of natural or cultured pearls
7116101000Of natural pearls8E-0
7116102000Of cultured pearls8E-0
str. 167
7113191000Of platinum8E-0
711620Of precious or semi-precious stones(natural,synthetic or reconstructed)
7116201000Industrial8E-0
7116209010For personal adornment8E-5
7116209090Other8E-8
711711Cuff-links and studs
7117110000Cuff-links and studs8E-5
711719
7117191000Other Necklace8E-5
7117192000Bracelet8E-5
7117193000Earing8E-5
7117194000Brooch8E-5
7117195000Ring8E-5
7117196000Chains for personal adornment8E-5
7117199000Other8E-5
711790Other
7117900000Other8E-5
7118101. Coin (other than gold coin),not being legal tender 1. Coin (other than gold coin),not being legal tender0E-0
7118100000 7118902. Other
7118901000A. Gold coin0E-0
7118902000B. Silver coin0E-0
HS code (2002)DescriptionBase RateStaging Category
7118909000C. Other0E-0
7201101. Non-alloy pig iron containing by weight 0.5% or less of
7201101000A. For casting2E-0
7201102000B. For steel manufacture2E-0
7201109000C. Other2E-0
7201202. Non-alloy pig iron containing by weight more than 0.5% of phosphorus
72012000002. Non-alloy pig iron containing by weight more than 0.5% of phosphorus2E-0
7201503. Alloy pig iron;spiegeleisen
72015010002
72015020002E-0
720211Containing by weight more than 2% of carbon.
7202110000Containing by weight more than 2% of carbon.8E-8
720219Other
7202190000Other8E-0
str. 167
7113191000Of platinum8E-0
720221Containing by weight more than 55% of silicon
7202210000Containing by weight more than 55% of silicon3E-0
720229Other
7202291000Containing by weight 2% or more of magnesium3E-0
7202299000Other3E-0
7202303. Ferro-silico-manganese
str. 168
72023000003. Ferro-silico-manganese8E-8
720241A. Containing by weight more than 4% of carbon
720249
7202410000 7202490000B. Other B. Other3E-0
7202505. Ferro-silico-chromium
72025000005. Ferro-silico-chromium3E-0
7202606. Ferro-nickel
720270 72027000007. Ferro-molybdenum
72026000006. Ferro-nickel3E-0
7202808. Ferro-tungsten and ferro-silico-tungsten
720291A. Ferro-titanium and ferro-silico-titanium
7202800000ferro-silico-tungsten5
7202920000E-0
720293C. Ferro-niobium5
7202930000C. Ferro-niobium5
720299D. Other
7202991000(1) Ferro-phosphorus(iron phosphide),containing by weight 15% or more of phosphorusE-0
72029990005E-0
7203101. Ferrous products obtained by direct reduction of iron ore
72031000001. Ferrous products obtained by direct reduction of iron ore1E-0
720390(2) Other
72039000002. Other 1. Waste and scrap of cast iron1 1E-0
720410 72041000001. Waste and scrap of cast iron Of stainless steel
720421 72042100001E-0
720429
7204290000Other1E-0
720430 72043000003. Waste and scrap of tinned iron or steel 3. Waste and scrap of tinned iron or steel A. Turnings,shavings,chips,milling1E-0
7204410000A. Turnings,shavings,chips,milling waste,sawdust,filings,trimmings and stampings whether or not in bundles1E-0
HS code (2002)DescriptionBase RateStaging Category
720449B. Other
7204490000B. Other1E-0
7204505. Remelting scrap ingots
str. 168
72023000003. Ferro-silico-manganese8E-8
72045000005. Remelting scrap ingots1E-0
7205101. Granules
7205101000Shot5E-0
7205102000Grit5E-0
72051090005
720521Of alloy steel
7205210000Of alloy steel5E-0
720529Other
7205290000Other5E-0
7206101. Ingots
72061000001. Ingots0E-0
7206902. Other
72069000002. Other3E-0
720711Of rectangular(including square) cross-section, the width measuring less than twice the thickness
7207111000Blooms0E-0
7207112000Billets0E-0
720712Other, of rectangular(other than square)cross-section
7207121000Slabs0E-0
7207122000Sheet bars0E-0
720719Other
7207190000Other0E-0
7207202. Containing by weight 0.25% or more of carbon0E-0
7207201000Blooms
7207202000E-0
7207203000Billets0 0E-0
7207204000Slabs Sheet0E-0
7207209000bars
720810In coils, not further worked than hot-rolled, with patterns in relief
7208101000Of a thickness of 4.75 ㎜ or more0E-0
7208109000Of a thickness of less0E-0
720825than 4.75 ㎜ Of a thickness of 4.75 ㎜ or more
7208250000Of a thickness of 4.75 ㎜ or more Of a thickness of 3 ㎜ or more0E-0
720826 7208260000but less than 4.75 ㎜ Of a thickness of 3 ㎜ or more but less than 4.75 ㎜ Of thickness of less than 3 ㎜0E-0
720827 7208270000Of thickness of less than 3 ㎜0E-0
str. 168
72023000003. Ferro-silico-manganese8E-8
7208360000Of a thickness exceeding 10 ㎜0E-0
720837 7208370000Of a thickness of 4.75 ㎜ or more but not exceeding 10 ㎜ Of a thickness of 4.75 ㎜ or more but not exceeding 10 ㎜0E-0
720836Of a thickness exceeding 10 ㎜
720838 7208380000Of a thickness of 3 ㎜ or more but less than 4.75 ㎜ Of a thickness of 3 ㎜ or more but less than 4.75 ㎜0E-0
720839 7208390000Of a thickness of less than 3 ㎜ ㎜0
str. 169
E-0
720840Of a thickness of less than 3 Not in coils, not further worked than hot-rolled, with
7208400000Not in coils, not further worked than hot-rolled, with patterns in relief ㎜0E-0
720851patterns in relief
7208510000Of a thickness exceeding 10 ㎜0E-0
720852Of a thickness of 3 ㎜ or more but less than 4.75 ㎜
7208530000Of a thickness of 3 ㎜ or more but less than 4.75 ㎜0E-0
7208520000 720853Of a thickness of 4.75 ㎜ or more but not exceeding 10 ㎜0
720854Of a thickness of less than 3 ㎜
7208540000 720890Of a thickness of less than 3 ㎜ Other0E-0
HS code (2002)DescriptionBase RateStaging Category
720915Of thickness of 3 ㎜ or more
7209150000Of thickness of 3 ㎜ or more0E-0
720916Of a thickness exceeding 1 ㎜ but less than 3 ㎜
7209160000Of a thickness exceeding 1 ㎜ but less than 3 ㎜0E-0
720917Of a thickness of 0.5 ㎜ or more but not exceeding 1 ㎜
7209170000Of a thickness of 0.5 ㎜ or more but not exceeding 1 ㎜0E-0
720918Of a thickness of less than 0.5 ㎜ Of a thickness of less than 0.5 ㎜
7209180000E-0
720925
720926Of a thickness exceeding 1 ㎜ but less than 3 ㎜
7209250000Of a thickness of 3 ㎜ or more0E-0
7209260000Of a thickness exceeding 1 ㎜ but less than 3 ㎜ Of a thickness of 0.5 ㎜ or more but not exceeding 1
7209270E-0
7209270000Of a thickness of 0.5 ㎜ or more but not exceeding 1 ㎜0E-0
7209280000Of a thickness of less than 0.5 ㎜0E-0
720928Of a thickness of less than 0.5 ㎜ Other
7209900E-0
str. 169
E-0
720840Of a thickness of less than 3 Not in coils, not further worked than hot-rolled, with
721011Of a thickness of 0.5 ㎜ or more
7209900000OtherE-0
7210110000Of a thickness of 0.5 ㎜ or more Of a thickness of less than 0.5
7210120000Of a thickness of less than 0.5 ㎜0 0
721012E-0
721020Plated or coated with lead,including terneplateE-0
721030Electrolytically plated or coated with zinc
7210200000Plated or coated with lead,including terneplate0
7210300000 721041Electrolytically plated or coated with zinc Corrugated0E-0
7210410000Corrugated0E-0
721049Other
7210490000Other0E-0
721050Plated or coated with chromium oxides or with chromium and0E-0
7210500000 7210610000Plated or coated with aluminium-zinc alloys
721061Plated or coated with aluminium-zinc alloys0
72106900000E-0
721090Painted,varnished or coated with plasticsE-0
721070Other0E-0
7210700000Painted,varnished or coated with plastics0E-0
7210901000 7210902000Plated or coated with nickelE-0
7210909000Other
721113Rolled on four faces or in a closed box pass,of a width exceeding 150 ㎜ and a thickness of not less than 4 ㎜ ,not in
7211130000Rolled 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 moreE-0
721114Other,of a thickness of 4.75 ㎜ or0
7211140000more
str. 170
0E-0
721119Other
7211190000Other0E-0
721123Containing by weight less than 0.25% of carbon
721129Other
7211230000Containing by weight less than 0.25% ofE-0
7211900
7211290000Other0E-0
7211900000 721210Other Plated or coated with tin
7212101000 7212102000E-0
HS code (2002)DescriptionBase RateStaging Category
721220Electrolytically plated or coated with zinc
7212200000Electrolytically plated or coated with zinc0E-0
721230Otherwise plated or coated with zinc
7212300000Otherwise plated or coated with zinc0E-0
721240Painted,varnished or coated with plastics
7212400000Painted,varnished or coated with plastics0E-0
721250Otherwise plated or coated
7212501000Plated or coated with nickel0E-0
7212502000Plated or coated with copper0
7212509000Other0E-0
721260Clad
7212600000Clad0E-0
721310Containing indentations,ribs,grooves or other deformations produced during the rolling process
7213100000Containing indentations,ribs,grooves or other deformations produced during the rolling process0E-0
721320Other, of free-cutting steel Other, of free-cutting steel
72132000000E-0
721391Of circular cross-section measuring less than 14 ㎜ in
7213911000diameter Containing by weight less than 0.6% of carbon0E-0
7213919000Other0E-0
7213991000Containing by weight less than 0.6% of carbon0E-0
7213999000Other0E-0
721399
7214100000Forged Forged0E-0
721410 721420Containing indentations,ribs,grooves or other deformations produced0
str. 170
0E-0
721119Other
721430Other, of free-cutting steel
7214201000during the rolling process or twisted after rolling Concrete reinforcing bar0E-0
7214209000E-0
7214300000
721491Other Of rectangular(other than square)cross-section
721499 7214991000Other Containing by weight less than 0.6% of carbon0E-0
7214999000Other Of free-cutting steel,not further worked than cold-formed or0E-0
7215100000Of free-cutting steel,not further worked than cold-formed or cold- finished0
721550Other,not further worked than cold-formed or cold-finished
7215500000Other,not further worked than cold-formed or cold-finishedE-0
721590 7215900000Other Other0E-0
721610section0
7216101000UE-0
7216102000I sections0 0E-0
7216103000H sectionE-0
721621L sections
7216210000L sections0E-0
721622T sections
7216220000T sections0E-0
721631U sections
7216310000U sections0E-0
721632I sections
7216320000I sections
721633H sections ㎜
7216332000 721640More than 400 ㎜ in height L or T sections, not further worked than hot-rolled, hot-0E-0
HS code (2002)DescriptionBase RateStaging Category
7216401000L sections0E-0
7216402000T sections0E-0
721650Other angles,shapes and sections,not further worked than hot-rolled,hot-drawn or extruded
7216500000Other angles,shapes and sections,not further worked than hot- rolled,hot-drawn or extruded Obtained from flat-rolled products0E-0
721661 7216610000 721669Obtained from flat-rolled products Other0E-0
str. 170
0E-0
721119Other
7216690000 721691Other Cold-formed or cold-finished from flat-rolled products
str. 171
0E-0
7216910000 721699Cold-formed or cold-finished from flat-rolled products Other0E-0
7216990000plated or0
721710Other Not coated,whether or not polishedE-0
7217100000 721720 7217200000Not plated or coated,whether or not polished Plated or coated with zinc Plated or coated with zinc0 0E-0 E-0
721730 7217301000 7217309000Plated or coated with other base metals Plated or coated with copper Other0E-0
721790Other
7217900000Other 1. Ingots and other primary0 0E-0
721810 7218100000 721891 7218911000forms 1. Ingots and other primary forms Of rectangular(other than square) cross-section Slabs0 0E-0 E-0
7218919000 7218999000 721913Of a thickness of 3 ㎜ or more but less than 4.75 ㎜0E-0
7218912000Sheet bars Other Other0
72189910000E-0
721899Blooms0
7218992000Billets Other0E-0
721911 7219110000Of a0E-0
721912 7219120000thickness 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 ㎜0E-0 E-0 E-0
7219130000 721914 7219140000 721923Of 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 0E-0 E-0 E-0
721921 7219210000 721922Of a thickness exceeding 10 Of a thickness exceeding 10 ㎜ Of a thickness of 4.75 ㎜ or more but not exceeding 10 ㎜0
7219220000Of a thickness of 4.75 ㎜ or more but not exceeding 10 ㎜ Of a thickness of 3 ㎜ or more but less than 4.75 ㎜0E-0 E-0
7219230000 721924Of a thickness of 3 ㎜ or more but less than 4.75 ㎜ Of a thickness of less than 3 ㎜
7219240000Of a thickness of less than 3 ㎜
721931 7219310000Of a thickness of 4.75 ㎜ or more
str. 171
0E-0
7216910000 721699Cold-formed or cold-finished from flat-rolled products Other0E-0
721932Of a thickness of 4.75 ㎜ or more Of a thickness of 3 ㎜ or more but less than 4.75 ㎜0E-0
7219320000 721933 7219330000Of 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 0E-0 E-0
7219340000 721935 7219350000Of 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 ㎜ Other0E-0 E-0
721990 7219900000 722011Other0
7220110000Of a thickness of 4.75 ㎜ or more Of a thickness of 4.75 ㎜ or more0E-0
HS code (2002)DescriptionBase RateStaging Category
722012a thickness of less than 4.75 ㎜
7220120000Of Of a thickness of less than 4.750E-0
722020㎜ Not further worked than cold-rolled (cold-reduced)
7220200000Not further worked than cold-rolled (cold-reduced)0E-0
722090Other
7220900000Other0E-0
722100Bars and rods,hot-rolled,in irregularly wound coils,of stainless steel.
7221000000Bars and rods,hot-rolled,in irregularly wound coils,of stainless steel.0E-0
722211Of circular cross-section
7222110000Of circular cross-section0E-0
722219 7222190000Other0E-0
722220 7222200000Bars and rods,not further worked than cold-formed or cold- finishedE-0
722230Other bars and rods
7222300000Other bars and rods0E-0
722240Angles,shapes and sections
7222400000Angles,shapes and sections
722300Wire of stainless steel.
7223000000 722410Wire of stainless steel. 1. Ingots and other primary forms0 0E-0
str. 171
0E-0
7216910000 721699Cold-formed or cold-finished from flat-rolled products Other0E-0
7224902. Other
72241000001. Ingots and other primary formsE-0
7224901000Blooms0E-0
7224902000Billets0E-0
7224903000Slabs0E-0
7224904000Sheet bars0E-0
7224909000Other0E-0
722511
7225110000Grain-oriented0E-0
722519Other 2. Of high speed steel0E-0
7225190000 722520OtherE-0
7225303. Other,not further worked than hot-rolled,in coils
72252000002. Of high speed steel0 0
7225300000 7225403. Other,not further worked than hot-rolled,in coils 4. Other,not further worked than hot-rolled,not in coils
722550 72255000005. Other,not further worked than cold-rolled(cold-reduced) 5. Other,not further worked than cold-rolled(cold-reduced)
72254000000E-0 E-0
722591 7225910000Electrolytically plated or coated with zinc Electrolytically plated or coated with zinc0E-0
722592Otherwise plated or coated with zinc
str. 172
72259200000E-0
722599
7225990000Other Other
722611Grain-oriented
7226110000Grain-oriented0E-0
722619Other 2. Of high speed steel
7226190000 722620Other0E-0
722691
72262000002. Of high speed steelE-0
7226910000Not further worked than hot-rolled0E-0
722692Not further worked than cold-rolled (cold- reduced) Not further worked than cold-rolled (cold- reduced)
7226920000 722693Not further worked than hot-rolled Electrolytically plated or coated with zinc0E-0
722694Otherwise plated or coated with
7226930000Electrolytically plated or coated with0E-0
HS code (2002)DescriptionBase RateStaging Category
7226940000Otherwise plated or coated with zinc0E-0
722699Other
7226991000Amorphous alloy steel thin sheet of a thickness of not exceeding 100 ㎛0E-0
7226999000Other0E-0
722710Of high speed steel
7227100000Of high speed steel0E-0
722720Of silico-manganese steel
722790Other
72272000000E-0
7227901000Of heat-resisting steel0E-0
7227909000Other0E-0
722810Bars and rods,of high speed steel
7228100000Bars and rods,of high speed steel Bars and rods,of silico-manganese steel0E-0
722820 7228200000Bars and rods,of silico-manganese steel0E-0
722830Other bars and rods,not further worked than hot-rolled,hot- drawn or extruded
7228300000Other bars and rods,not further worked than hot-rolled,hot-drawn or extruded0E-0
722840Other bars and rods,not further worked than forged
str. 172
72259200000E-0
7228400000Other bars and rods,not further worked than forged cold-formed or0E-0
722850E-0
72285000000
722870and sections
7228700000Angles,shapes and sectionsE-0
722880Angles,shapes0
7228800000Hollow drill bars and rods Hollow drill bars and rods0E-0
722910
7229100000high speed steel0E-0
722920Of Of silico-manganese steel0E-0
722990Other
7229200000Of silico-manganese steel0E-0
7229901000 7229902000Electric resistance wire Heat resistance wire0E-0
72299090000
730110Sheet piling
7301101000U type0E-0
7301109000Other0E-0
730120Angles,shapes and sections
7301201000U sections0E-0
7301202000H sections I sections0 0E-0
7301203000 7301209000Other0E-0
730210Rails
7302101010Heat treated0E-0
7302101090Other0E-0
7302102010Heat treated
7302102090 7302103010Heat treated0 0E-0 E-0
7302103090Other0E-0
7302104010Heat treated0E-0
7302104090Other0E-0
730230SwiTVh blades,crossing frogs,point rods and other crossing
7302300000pieces Switch blades,crossing frogs,point rods and other crossing8E-8
7302400000Fish-plates and sole plates
730240
7302900000Other0E-0
730290Other
HS code (2002)DescriptionBase RateStaging Category
str. 172
72259200000E-0
730300Tubes,pipes and hollow profiles,of cast iron.
7303001010Of ductile cast iron8E-8
7303001090Other8E-5
7303002000Hollow profiles8
730410Line pipe of a kind used for oil or gas pipelinesE-0
7304100000Line pipe of a kind used for oil or gas pipelines0E-0
730421Drill pipeE-0
7304210000Drill pipe Other0
730429 7304290000Other0E-0
730431Cold-drawn or cold-rolled (cold-reduced) Cold-drawn or cold-rolled (cold-reduced)0E-0
7304310000Other
str. 173
730439 7304390000Other Cold-drawn or cold-rolled (cold-reduced)0E-0
730441 7304410000Cold-drawn or cold-rolled (cold-reduced)
730449Other
7304490000 730451Other Cold-drawn or cold-rolled(cold-reduced)0E-0
7304510000
730459 7304590000 730490Other Other0E-0
7304900000Other Other0E-0
730511 7305110000Longitudinally submerged arc welded Longitudinally submerged arc welded0
7306302090 730640Line 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 Other0 0E-0
7306401000More than 114.3 ㎜ in external diameter Not more than 114.3 ㎜ in external diameter0E-0
730650 7306500000Other,welded, of circular cross-section,of other alloy Other,welded, of circular cross-section,of other alloy steel
730512 7305120000 7305190000 730520 7305200000Other,longitudinally welded Other,longitudinally welded Other Other
7305190E-0
7306603000Plated or clad with metal other than zinc steel0 0E-0
730590 7305900000 730610 7306100000 730620 7306201000Casing of a kind used in drilling for oil or gas Casing of a kind used in drilling for oil or gas Longitudinally welded0E-0
730531 73053100000E-0
730539Other OtherE-0
7305390000Other0E-0
7306302020 7306302030Casing and tubing of a kind used in drilling Casing Tubing Other,welded,of circular0E-0 E-0
7306301010 7306301020cross-section, of iron or non-alloy0
7306202000E-0
730630E-0
7306301030 7306301090Coated with non-metal0
7306302010Zinc galvanized0E-0
7306402000
730660 7306601010Other,welded, of non-circular cross-section Galvanized zinc Other0E-0
str. 173
730439 7304390000Other Cold-drawn or cold-rolled (cold-reduced)0E-0
7306601090 7306602000Of stainless steel0E-0 E-0
HS code (2002)DescriptionBase RateStaging Category
730690Other
7306901000Double wallsteel tube0E-0
7306909000Other
730711Of non-malleable cast iron0E-0
7307110000Of non-malleable cast iron8E-0
730719Other
7307190000Other8E-5
730721Flanges
73072100008E-5
730722Threaded elbows,bends and sleeves
7307221000Flanges
7307229000Other8E-0
730723 7307230000Butt welding fittings Butt welding fittings8E-0
730729Other
7307290000Other8E-5
730791Flanges
7307910000Flanges8E-5
str. 174
7307921000Threaded sleeves, of iron or steel0E-0
7307928E-5
7307929000Other
730793Butt welding fittings
7307930000Butt welding fittings8E-0
730799Other
7307990000Other8E-0
730810Bridges and bridge-sections
7308100000 730820Bridges and bridge-sections Towers and lattice masts0E-0
7308200000Towers and lattice masts Doors,windows and theirE-5
730830frames and thresholds
7308300000for doors or8E-5
730840Equipment for scaffolding,shuttering,propping pitpropping
7308400000Equipment for scaffolding,shuttering,propping or pitpropping8E-0
730890Other
7308901000
730900Lock-gates Other or steel,of a capacity exceeding 300 ℓ , whether or not lined or8
73089090000
731010Reservoirs,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.
7309000000Reservoirs,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
7310100000ℓ Of a capacity of 50 ℓ or more8E-5
731021Cans which are to be closed by soldering or crimping Other
7310210000
7310298E-0
7310290000 731100 7311001000Other 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 capacity8 8E-5
73110020008E-0 E-0
7311003000More than 100 ℓ in capacity8
731210Stranded wire, ropes and cables
str. 174
7307921000Threaded sleeves, of iron or steel0E-0
7312101011Fitted with fittings or made up into articles0E-0
7312101019Other0E-0
7312101091Fitted with fittings or made up into articles
7312101092 7312101099cords Other0E-0
7312102011Fitted with fitting or made up into articles0E-0 E-0
HS code (2002)DescriptionBase RateStaging Category
7312102019Other0E-0
7312102091Fitted with fittings or0E-0
7312102092Other0E-0
73121020990E-0
731290Other
7312900000Other0E-0
73130010000E-0
73130090000E-0
731412
str. 175
Endless bands for machinery, of stainless steel
7314120000Endless bands for machinery, of stainless steel0E-0
731413Other endless bands for machinery
7314130000Other endless bands for machinery0E-0
731414Other woven cloth, of stainless steel
7314140000Other woven cloth, of stainless steelE-0
731419Other0E-0
7314190000Other0
731420Grill,netting and fencing,welded at the intersection,of wire with a maximum cross-sectional dimension of 3 ㎜ or more
7314200000and 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 having0E-0
731431a mesh size of 100 ㎠ or more coated
7314310000with zinc zinc0E-0
731439Plated or
7314390000 731441Other Plated or coated with zinc0 0E-0 E-0
7314410000 731442Plated or coated with zinc
7314420000Coated with plastics0E-0
731449Other
731450Expanded metal
7314500000metalE-0
731511 7315110000Roller chain Roller chain8E-5
731512Other Other chain8E-8
7315120000Parts8E-0
731519 7315190000Parts
731520Skid chain
7315200000Skid chain8E-0
731581 7315810000Stud-link Stud-link
731582Other,welded link
7315820000Other,welded link8E-0
731589Other
7315890000 731590Other Other parts8E-5
7315900000Other
731600Anchors,grapnels and parts thereof,of iron or steel. Parts8E-0
7316002000 731700Nails,tacks,drawing pins,corrugated nails,staples(other than those of heading 83.05) and similar articles,of iron or
str. 175
Endless bands for machinery, of stainless steel
7314120000Endless bands for machinery, of stainless steel0E-0
7316001000Anchors and grapnels8E-0
7317001021Plated,coated or painted
7317001011steel,whether or not with heads of other material,butE-0
7317001019Other0 0E-0 E-0
HS code (2002)DescriptionBase RateStaging Category
7317001029Other0E-0
7317002000Tacks0E-0
7317003000Corrugated nails0E-0
7317004000 7317005000Staples0E-0
7317009000Other0E-0
731811Coach screws
7318110000Coach screws8E-5
731812Other wood screws
7318120000Other wood screws8E-0
731813Screw hooks and screw rings
7318130000Screw hooks and screw rings8E-0
731814Self-tapping screws
7318140000Self-tapping screws8E-0
731815washers
7318151000Machine screws8
7318152000Bolts8E-0 E-5
7318153000Bolts and nuts(in set)8E-5
7318159000Other8E-5
731816Nuts
7318160000Nuts8E-5
731819Other
7318190000Other8E-5
731821Spring washers and other lock washers
7318210000Spring washers and other lock washers
str. 176
8E-0
731822 7318220000Other washers
731823Rivets
731824 7318240000Cotters and cotter-pins Cotters and cotter-pinsE-5
731829Other
7318290000Sewing, darning or embroidery needles
731910Hand knitting needles
7319101000Hand sewing needles8E-5
7319102000 7319109000Other8E-5
731920Safety pins
7319200000Safety pins8E-0
731930Other pins
7319300000Other pins8E-5
731990Other
7319900000Other8E-0
732010Leaf-springs and leaves thereof
7320101000Leaf-springs for automobiles8E-5
7320102000Leaf-springs for railway locomotives and rollingstocks8E-0
7320109000Other8E-0
732020Helical springs
7320201000For automobiles8E-5
7320202000For shockabsorbers8E-0
7320203000For buffers on rolling stock couplings8E-0
7320204000For upholstery8E-0
7320209000OtherE-0
732090Other
7320901000Flat spiral springs8E-0
7320909000Other springs8E-5
732111 7321110000For gas fuel or for both gas and other fuels For gas fuel or for both gas and other fuels8E-0
732112 7321120000For liquid fuel For liquid8E-0
732113 7321130000For solid fuel For solid fuel
HS code (2002)DescriptionBase RateStaging Category
732181For gas fuel or for both gas and other fuels
7321810000For gas fuel or for both gas and other fuels8E-0
732182For liquid fuel
7321820000For liquid fuel8E-0
732183For solid fuel
7321830000For solid fuel8E-5
str. 176
8E-0
731822 7318220000Other washers
732190Parts
732211Of cast iron
7321900000Parts8
7322111000RadiatorsE-0
7322112000Parts8E-0
732219 7322191000Other Radiators8E-0
7322192000Parts8E-0
7322902. Other
7322901000A. Solar collector and parts thereof8E-0
7322909010Air heater8E-0
7322909020Hot air distributor8E-0
7322909030
732310Iron or steel wool; pot scourers and scouring or polishing pads, gloves and the like
7323100000Iron or steel wool; pot scourers and scouring or polishing pads,8E-0
732391gloves and the like Of cast iron,not enamelled
7323910000Of cast iron,not8E-8
732392Of cast iron,enamelled
7323920000enamelled
732393Of cast iron,enamelled Of stainless steel8E-5
7323930000Of stainless steel8E-5
732394Of iron (other than cast iron) or steel,enamelled
7323940000Of iron (other than cast iron) or steel,enamelled8E-5
732399Other
7323990000Other8E-5
732410Sinks and wash basins, of stainless steel
7324101000Sinks8E-5
732421Of cast iron,whether or not enamelled Of cast iron,whether or not
7324102000
7324210000enamelled8E-0
7324291000Other,including parts8E-8
73242990008E-5
7324901000Toilet sets8E-5
732490
7324908000Other8E-8
7324909000Parts8E-5
str. 176
8E-0
731822 7318220000Other washers
732510Of non-malleable cast iron
7325100000Of non-malleable cast iron8E-5
732591Grinding balls and similar articles for mills
7325910000 732599 7325991000Grinding balls and similar articles for mills Other Of cast iron8 8E-0
7325992000Of cast steel8E-5 E-5
7325993000Of alloy steel8E-0
7325999000
732611Other8E-0
7326110000Grinding balls and similar articles for mills
str. 177
8E-8
732619Other
7326190000Other8E-0
732620Articles of iron or steel wire
7326200000 732690Articles of iron or steel wire Other8
7326901000 7326909000Bobbins for textile machinery Other8 8E-5 E-5
HS code (2002)DescriptionBase RateStaging Category
7401101. Copper mattes
74011000001. Copper mattes0E-0
7401202. Cement copper (precipitated copper)
74012000002. Cement copper (precipitated copper)0E-0
740200Unrefined copper; copper anodes for electrolytic refining.
7402001000Unrefined copper0E-0
7402002000Copper anodes0E-0
740311Cathodes and sections of cathodes
7403110000Cathodes and sections of cathodes5E-8
740312
740313Wire-bars
7403120000Wire-barsE-0
7403130000Billets5E-5
740319Other
7403191000Slabs5E-0
7403192000Ingots5E-5
7403199000Other5E-0
740321Copper-zinc base alloys (brass)
7403210000Copper-zinc base alloys (brass)5E-5
740322Copper-tin base alloys (bronze)
7403220000Copper-tin base alloys (bronze)5E-0
740323Copper-nickel base alloys(cupro-nickel) or copper-nickel- zinc base alloys(nickel silver)
7403231000Copper-nickel base alloys(cupronickel)5E-0
7403232000Copper-nickel-zinc base alloys (nickel silver)5E-0
740329Other copper alloys(other than master alloys of heading 74.05) alloys of heading 74.05)
7403290000Other copper alloys(other than master5E-0
str. 177
8E-8
732619Other
740400Copper waste and scrap.
7404000000Copper waste and scrap.0E-0
740500Master alloys of copper.
7405000000Master alloys of copper.5
740610Powders of non-lamellar structureE-0
7406100000Powders of non-lamellar structure Powders of lameller structure;flakes
740620 7406201000
7406202000Flakes8E-0
740710Powders of lamellar structure Of refined copper8E-5
7407100000Of refined copper8E-0
740721 7407210000Of copper-zinc base alloys (brass) Of copper-zinc base alloys (brass)8E-0
740722Of copper-nickel base alloys(cupro-nickel) or copper-nickel- zinc base alloys(nickel silver)
7407221000Of copper-nickel base alloys(cupro-nickel)
7407222000Of copper-nickel-zinc base alloys (nickel silver)E-0
740729Other
7407291000 7407299000 740811 7408110000Of 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 7408190000Other OtherE-5
740822Of copper-nickel base alloys(cupro-nickel) or copper-nickel-E-5
740821 7408210000Of copper-zinc base alloys (brass)8 8
7408221000Of copper-nickel base alloys(cupro-nickel)E-8
7408222000Of copper-nickel-zinc base alloys (nickel silver)E-0
740829
7408299000Other
740911A. In coils
str. 178
74082910008E-0
HS code (2002)DescriptionBase RateStaging Category
7409111000(1) For use in manufacturing semiconductor5E-0
7409119000(2) Other8E-5
740919B. Other
7409191000(1) For use in manufacturing semiconductor5E-0
7409199000(2) Other8E-0
740921A. In coils
7409211000(1) For use in manufacturing semiconductor5E-0
7409219000(2) Other8E-5
740929B. Other
7409291000(1) For use in manufacturing semiconductor5E-0
7409299000(2) Other8E-0
740931A. In
7409311000coils (1) For use in manufacturing semiconductor5E-0
7409319000(2) Other8E-0
740939B. Other
7409391000(1) For use in manufacturing semiconductor5E-0
7409399000(2) Other8E-0
7409404. Of copper-nickel base alloys(cupro-nickel) or copper-
7409401010nickel-zinc base alloys(nickel silver) (1) For use in manufacturing semiconductor5E-0
7409401090(2) Other8E-0
7409402010(1) For use in manufacturing semiconductorE-0
7409402090 7409905. Of other copper alloys8
7409901000A. For use in manufacturing semiconductor5E-0
7409909000B. Other8E-8
741011Of refined copper
7410110000Of refined copper8E-0
741012Of copper alloys
7410120000Of copper alloys8E-8
741021Of refined copper
7410211000printed circuit
7410219000Other8E-0
741022Of copper alloys
7410221000Suitable for manufacturing printed circuit board8E-0
7410229000Other8E-5
str. 178
74082910008E-0
741110Of refined copper
7411100000Of refined copper8E-0
741121 7411210000Of copper-zinc base alloys (brass) Of copper-zinc base alloys (brass)8
741122Of copper-nickel base alloys(cupro-nickel) or copper-nickel- zinc base alloys(cupro-nickel)
74112210008E-0
7411222000Of copper-nickel-zinc base alloys (nickel silver)8E-0
741129 7411291000Other Of copper-tin base alloys (bronze)8E-0
7411299000Other8E-5
741210Of refined copper
7412100000Of refined copper3 3E-0 E-0
741220Of copper alloys
7412200000Of copper alloys
741300Stranded wire,cable,plaited bands and the like,of copper,not electrically insulated
7413000000Stranded wire,cable,plaited bands and the like,of copper,not electrically insulated3E-0
7414200000E-8
741420Cloth
741490 7414900000Cloth Other Other8 8E-5
741510 7415101000Nails and tacks,drawing pins,staples and similar articles Plated,rolled or coated with precious metal8E-0
7415109000Other8
741521Washers (including spring washers)E-0
HS code (2002)DescriptionBase RateStaging Category
7415210000Washers (including spring washers)8E-0
741529Other
7415290000Other8E-0
741533Screws; bolts and nuts
7415330000Screws; bolts and nuts8E-5
741539Other
7415390000Other8E-0
741600Copper springs.
7416000000Copper springs.8E-0
741700Cooking or heating apparatus of a kind used for domestic copper.
str. 178
74082910008E-0
7417001000purposes, non-electric,and parts thereof,of 1. Solar collectors and parts thereof5E-0
7417009010Stoves8E-0
7417009040Spirit and pressure stove,camping stoves,travelling stoves and8E-0
7417009080Other8E-0
7417009090Parts8E-0
741811Pot scourers and scouring or polishing pads, gloves and the like
7418110000Pot scourers and scouring or polishing pads, gloves and the like8E-0
741819Other
7418191000Table, kitchen articles
7418192000Other8E-5
str. 179
7418199000Parts8E-5
741820Sanitary ware and parts thereof
7418201000Sanitary ware8E-0
7418202000Parts8E-0
741910Chain and parts thereof
7419101000Chain8E-0
7419102000Parts8E-0
741991 7419910000Cast,moulded,stamped or forged,but not further worked Cast,moulded,stamped or forged,but not further worked0E-0
741999Other
7419990000Other8E-5
7501101. Nickel mattes
75011000001. Nickel mattes1E-0
7501202. Nickel oxide sinters and other intermediate products of nickel metallurgy
7501201010(1) Containing by weight 88% or more of nickel2E-0
7501201090(2) Other1E-0
7501209010(1) Containing by weight 88% or more of nickel2E-0
7501209090(2) Other1E-0
750210Nickel,not alloyed
7502101000Cathode3E-0
7502109000Other3E-0
750220Nickel alloys
7502200000Nickel alloys3E-0
750300Nickel waste and scrap.
7503000000Nickel waste and scrap.1E-0
750400Nickel powders and flakes.
7504001000Powders5E-0
7504002000Flakes5E-0
750511Of nickel,not alloyed
7505110000Of nickel,not alloyed5E-5
750512Of nickel alloys
750521Of nickel,not alloyed5
7505120000Of nickel alloysE-5
7505210000Of nickel,not alloyed Of nickel alloys5E-8
750522 7505220000 750610Of nickel alloys Of nickel, not alloyed5E-8
7506101000 7506102000Plates,sheets and strip5E-5 E-0
str. 179
7418199000Parts8E-5
HS code (2002)DescriptionBase RateStaging Category
750620Of nickel alloys
7506201000Plates,sheets and strip5E-0
7506202000Foil5E-0
750711Of nickel,not alloyed
7507110000Of nickel,not alloyed8E-0
750712Of nickel alloys
7507120000Of nickel alloys8E-5
750720Tube or pipe fittings
7507200000Tube or pipe fittings8E-0
7508101. Cloth, grill and netting, of nickel wire
75081000001. Cloth, grill and netting, of nickel wire8
7508902. Other
7508901000anodes8E-0
7508909000Other8E-8
7601101. Aluminium,not alloyed alloyed
76011000001. Aluminium,not3E-0
7601202. Aluminium alloys A. Casting alloy3E-0
7601201000 7601202000B. Billet5E-0
7601209000C. Other3E-0
760200Aluminium waste and scrap.
7602000000Aluminium waste and scrap.1E-0
760310Powders of non-lamellar structure
7603100000Powders of non-lamellar structure8E-8
760320Powders of lamellar structure; flakes
7603201000Powders8E-5
7603202000Flakes8E-8
760410 7604101000Of aluminium,not alloyed Bars and rods8E-5
7604102010Hollow profiles8E-0
7604102090Other8E-0
760421Hollow profiles
7604210000Hollow profiles8E-0
760429Other
7604299000Other profiles8E-0
7604291000
str. 179
7418199000Parts8E-5
7605110000 7605197 ㎜ Of which the maximum cross-sectional dimension exceeds 7 ㎜ Other8E-0
7605190000Other8E-5
760521Of which the maximum cross-sectional dimension exceeds 7 ㎜
760529Other
7605210000
7605290000Other8E-0
7606111000Containing not less than 99.99% by weight of aluminium
760611 7606119000Of aluminium, not alloyedE-5
760612E-5
7606120000Of aluminium alloys Of aluminium, not alloyed8 8E-5
760691 7606911000Containing not less than 99.99% by weight of aluminium Other
760692
7606919000
7606920000 760711Of aluminium alloys Rolled but not further worked8E-5
7607119000 760719OtherE-5
7607191000 7607199000Containing not less than 99.99% by weight of aluminium8E-0
760720
str. 180
Backed8
Other8E-0
HS code (2002)DescriptionBase RateStaging Category
7607201000Containing not less than 99.99% by weight of aluminium8E-0
7607209000Other8E-5
760810Of aluminium,not alloyed
7608100000Of aluminium,not alloyed8E-0
760820Of aluminium alloys
7608200000Of aluminium alloys8E-0
760900Aluminium tube or pipe fittings (for example,couplings,elbows, sleeves).
7609000000Aluminium tube or pipe fittings (for example,couplings,elbows, sleeves).8E-5
761010Doors,windows and their frames and thresholds for doors
7610100000Doors,windows and their frames and thresholds for doors8
761090OtherE-0
7610901000Structures
76109080008E-0
7610909000Parts Aluminium reservoirs,tanks,vats and similar containers,for8E-5
761100any 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
761210Collapsible tubular containers Collapsible tubular containers8
7611000000fitted with mechanical or thermal equipment.E-0
7612100000Other
761290
7612909010than 1 ℓ capacity
7612901000Rigid tubular8E-0
7612909020Not less than 1 ℓ but less than 20 ℓ in capacity8E-0
7612909030Not less than 20 ℓ in capacity8E-0
761300Aluminium containers for compressed or liquefied gas.
7613001000For compressed gas8E-0
7613002000For liquefied gas8E-0
761410With steel core
7614100000With steel core8E-0
761490Other
7614900000Other pot scourers and scouring or polishing pads, gloves and the8E-0
str. 180
Backed8
Other8E-0
761511A. pot scourers and scouring or polishing pads, gloves and the like
7615110000A. like8E-0
761519B. Other
7615191000Solar collectors and parts thereof5E-0
7615192000Table,kitchen articles8E-5
7615193000Other household articles8E-5
7615199000Parts8E-0
7615202. Sanitary ware and parts thereof
7615201000Sanitary ware8E-0
7615202000Parts8E-0
76161083.05),screws, bolts,nuts, screw hooks, rivets,cotters, cotter-pins washers and similar articlesE-5
7616100000Nails,tacks,staples(other than those of heading 83.05),screws, bolts,nuts, screw hooks, rivets,cotters, cotter-pins washers and similar articles8
761691Cloth, grill, netting and fencing, of aluminium wire
7616910000Cloth, grill, netting and fencing, of aluminium wire8E-0
761699 7616991000Other Bobbins Aluminium pouch8 8E-0 E-0
7616999010 7616999020Aluminium knob8E-0
7616999090Other
7801101. Refined lead8E-5
HS code (2002)DescriptionBase RateStaging Category
7801101000Containing by weight 99.99% or more of lead5E-0
7801109000Other5E-0
780191A. Containing by weight antimony as the principal other element
7801910000A. Containing by weight antimony as the principal other element5E-0
780
str. 181
199B. Other
7801991000(1) Unrefined lead2E-0
7801992010Lead-tin alloys
78019920905E-0
780200Other Lead waste and scrap.5E-0
7802000000Lead waste and scrap.1E-0
780300Lead bars,rods,profiles and wire.
7803001000Bars and rods8
7803002000Profiles8E-0
7803003000Wire Sheets,strip and foil of a thickness(excluding any8E-5
780411backing) ㎜
7804111000not exceeding 0.2 Sheets and strip8E-0
7804112000Foil8E-0
780419Other
7804190000Other8E-0
780420Powders and flakes
7804201000Powders8E-0
7804202000Flakes8E-0
780500Lead tubes,pipes and tube or pipe fittings(for
7805001000Tubes and pipes8E-0
7805002000Tubes and pipe fittings8E-0
780600Other articles of lead.
7806001000Lead containers8E-0
7806002000Electro-plating anodes8E-0
7806009000Other8E-0
790111Containing by weight 99.99% or more of zinc
7901110000Containing by weight 99.99% or more of zinc5E-0
790112Containing by weight less than 99.99% of zinc
7901120000Containing by weight less than 99.99% of zinc5E-0
790120Zinc alloys:
7901201000Zinc-aluminium alloy5E-0
7901202000Zinc-copper alloy5E-0
7901209000Other5E-0
790200Zinc waste and scrap.
7902000000Zinc waste and scrap.1E-0
790310Zinc dust
7903100000Zinc dust8E-0
str. 181
199B. Other
7801991000(1) Unrefined lead2E-0
790390Other
7903901000Powders8E-0
7903902000Flakes8E-0
790400Zinc bars,rods,profiles and wire.
7904001000Bars and rods8E-0
7904002000Profiles8E-0
7904003000Wire8E-5
790500Zinc plates,sheets,strip and foil.
7905001000Plates,sheets and strip8E-0
7905002000Foil8E-0
790600Zinc tubes,pipes and tube or pipe fittings (for example,couplings, elbows,sleeves).
7906001000Tubes and pipes8E-0
7906002000Tube and pipe fittings8E-0
790700Other articles of zinc. frames and other fabricated
7907001000Gutters,roof capping,skylight building components.8E-0
7907009010Electro-plating anodes8E-0
7907009090Other8E-5
HS code (2002)DescriptionBase RateStaging Category
800110Tin,not alloyed
8001100000Tin,not alloyed3E-0
800120Tin alloys
8001200000Tin alloys3E-0
800200Tin waste and scrap.
8002000000Tin waste and scrap.1E-0
800300Tin bars,rods,profiles and wire.
8003001010Unalloyed8E-0
8003001090Other8E-0
8003002010Unalloyed8E-0
8003002090Other8E-0
800400Tin plates,sheets and strip,of a thickness exceeding 0.2 ㎜ .
8004000000Tin plates,sheets and strip,of a thickness exceeding 0.2 ㎜ .8E-0
str. 181
199B. Other
7801991000(1) Unrefined lead2E-0
800500Tin 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
8005001000powders and flakes.
8005002010Powders8E-0
8005002020Flakes8E-0
800600Tin tubes,pipes and tube or pipe fittings (for example,couplings, elbows,sleeves).
8006000000Tin tubes,pipes and tube or pipe fittings (for example,couplings, elbows,sleeves).8E-0
800700Other articles of tin.
8007001000Electro-plating anodes8E-0
8007009000Other8E-0
8101101. Powders
81011000001. Powders5E-0
810194A. Unwrought tungsten, including bars and rods obtained simply by sintering
str. 182
8101940000A. Unwrought tungsten, including bars and rods obtained by sinteringE-0
810195B.
8101951000Bars and rods8E-0
8101952000Profiles8E-0
8101953000Plates,sheets and strips8E-0
8101954000Foil8E-0
810196C. Wire
8101961000Spiral filament for electric bulbs or electronic bulbs8E-5
8101969000Other8E-5
810197D. Waste and scrap
8101970000D. Waste and scrap1E-0
810199E. Other
8101990000E. Other8E-0
810210 81021000001. Powders 1. Powders5E-0
810294A. Unwrought molybdenum, including bars and rods obtained simply by sintering
810295B. Bars and rods, other than those obtained simply byE-0
8102940000simply by sintering
81029520005
8102951000sintering, profiles,plates,sheets,strip and foil Bars and rods8E-0
8102953000Plates,sheets and strip8E-0
8102954000Foil8E-0
810296C. Wire
8102961000Spiral filament for electric bulbs or electronic bulbs8E-5
8102969000Other8E-5
810297D. Waste and scrap
8102970000D. Waste and scrap1E-0
810299E. Other
HS code (2002)DescriptionBase RateStaging Category
8102990000E. Other8E-0
8103201. Unwrought tantalum,including bars and rods obtained
81032010003E-0
8103202000Powders3E-0
8103302. Waste and scrap
81033000002. Waste and scrap1E-0
8103903. Other
str. 182
8101940000A. Unwrought tungsten, including bars and rods obtained by sinteringE-0
81039000003. Other8E-0
810411Containing at least 99.8% by weight of magnesium
8104110000Containing at least 99.8% by weight of magnesium5E-0
810419Other
8104190000Other5E-0
8104202. Waste and scrap
81042000002. Waste and scrap1E-0
8104303. Raspings, turnings and granules,graded according to size; powders
8104301000Raspings,turnings and granules8E-0
8104302000Powders8E-0
8104904. Other
8104901000Bars and rods8E-0
8104909000Other8E-0
810520Cobalt mattes and other intermediate products of cobalt metallurgy; unwrought cobalt; powders
8105201000Unwrought cobalt3E-0
8105202000Cobalt mattes and other intermediate products of cobalt3E-0
8105203000metallurgy Powders3E-0
810530Waste and scrap
8105300000Waste and scrap3E-0
810590Other
8105900000Other3E-0
810600Bismuth and articles thereof,including waste and
81060010105E-0
8106001020Waste and scrap5E-0
8106001030Powders5E-0
8106009000Other5E-0
810720Unwrought cadmium; powders
8107201000Unwrought cadmium5E-0
8107202000Powders5E-0
810730Waste and scrap
8107300000Waste and scrap5E-0
810790Other
8107900000Other5E-0
8108201. Unwrought titanium; powders
8108201000Unwrought5E-0
8108202000Powders
str. 183
5E-0
81083000002.Waste and scrap5E-0
8108901000 8108902000Plates and strips Tubes and pipes8 8E-0 E-0
810920Other powdersE-0
81089090008
8109301. Unwrought zirconium;
8109201000UnwroughtE-0
81092020005
81093000002.Waste and scrap 2.Waste and scrap5E-0
810990 81099010103. Other Tubes and pipes0E-0
8109901020 8109901030Plates,sheets and strips Bars0E-0
81099010900
HS code (2002)DescriptionBase RateStaging Category
8109909000B. Other5E-0
811010Unwrought antimony; powders
8110100000Unwrought antimony; powders3E-0
811020Waste and scrap
8110200000Waste and scrap3E-0
811090Other
81109000003E-0
811100Manganese and articles thereof,including waste and scrap.
811212E-0
8111000000Manganese and articles thereof,including waste and scrap.5
8112120000Unwrought; powders5E-0
811213 8112130000Waste and scrap Waste and scrap5
811219 8112190000Other5E-0 E-0
8112210000Unwrought; powders5E-0
811221Unwrought; powders
8112220000Waste and scrap5E-0
811222Waste and scrap
811229 8112290000Other Other5E-0
8112303. Germanium
81123000003. Germanium
8112405E-0
81124000004. Vanadium5E-0
811251 8112510000Unwrought; powders Unwrought; powders5E-0
811252Waste and scrap
str. 183
5E-0
81083000002.Waste and scrap5E-0
8112520000Waste and scrap5E-0
811259Other
8112590000Other5E-0
811292Unwrought; waste and scrap; powders
8112920000Unwrought; waste and scrap; powders5
811299Other
8112990000Other5E-0
811300scrap.
8113000000 820110 8201100000Cermets and articles thereof,including waste and scrap.
str. 184
Spades and shovels Spades and shovels8E-0
820120Forks
8201200000Forks8E-0
820130Mattocks,picks,hoes and rakes
8201300000Mattocks,picks,hoes and rakes
820140tools
8201400000Axes,bill hooks and similar hewing tools8E-0
820150Secateurs and similar one-handed pruners and shears(including poultry shears) Secateurs and similar one-handed pruners and shears(including8
8201500000 820160handed shears Hedge shears,two-handed pruning shears and similar two-E-0
8201600000 820190handed shears Other hand tools of a kind used in agriculture,horticulture or forestry8E-0
8201901000 8201902000Scythes and sickls Hay knives8 8E-0 E-0
8201903000Timber wedges8E-0
82019090008E-0
820210Other Hand saws
8202101000For wood8E-0
8202102000For metal8E-0
8202109000Other8
HS code (2002)DescriptionBase RateStaging Category
820220Band saw blades
8202200000Band saw blades8E-5
820231With working part of steel
8202310000With working part of steel8E-0
820239Other, including parts
8202391000With working part of tungsten carbide8E-0
8202392000With working part of diamond8E-0
82023930008E-0
8202399000Parts
820240Chain saw blades
8202400000Chain saw blades8E-0
820291Straight saw blades, for working metal
8202911000Hack-saw blades8E-0
8202919000Other8E-0
820299Other
8202990000Other8E-0
820310Files, rasps and similar tools
str. 184
Spades and shovels Spades and shovels8E-0
8203101000For saw blades8E-5
8203109000Other8E-5
820320Pliers(including cutting pliers),pincers,tweezers and similar
8203201000E-0
82032020008E-5
8203203000Tweezers8 8E-5
8203209000Other8E-8
8203204000Nail pullersE-0
820330Metal cutting shears and similar tools
8203300000Metal cutting shears and similar tools8E-0
820340Pipe-cutters,bolt croppers,perforating punches and similar
8203401000tools Pipe cutters8E-5
8203402000Bolt croppers and clippers8E-0
8203403000Perforating punches8E-8
8203409000Other8E-0
820411Non-adjustable
8204110000Non-adjustable8E-5
820412Adjustable
8204120000Adjustable8E-8
820420Interchangeable spanner sockets,with or without handles
8204200000Interchangeable spanner sockets,with or without handles8E-8
820510Drilling, threading or tapping tools
8205101000For drilling8E-0
8205102000For threading8E-0
8205103000For tapping8E-0
8205109000Other8E-8
820520Hammers and sledge hammers
820530 8205300000Planes,chisels,gouges and similar cutting tools for working Screwdrivers8
820540Planes,chisels,gouges and similar cutting tools for working8E-0
820551Household tools
8205400000ScrewdriversE-0
8205510000 820559Household tools Other8E-0
8205591000 8205592000Glaziers' diamond Soldering irons8 8E-0 E-0
8205593000Grease guns8E-8
str. 184
Spades and shovels Spades and shovels8E-0
8205595000Tools for mining and public works8E-0
8205596000Tools for cement workers and
8205597000 8205599000Other8 8E-8
820560Blow lampsE-5
HS code (2002)DescriptionBase RateStaging Category
8205600000Blow lamps8E-0
820570Vices, clamps and the like
8205701000Vices8E-0
8205702000Clamps8E-5
8205709000Other8E-5
820580Anvils;portable forges;hand or pedal-operated grinding wheels with frameworks
8205801000Anvils8E-0
8205802000Portable forges8E-0
8205803000Hand or pedal-operated grinding wheels with frameworks8E-0
8205809000Other8E-8
820590Sets of articles of two or more of the foregoing subheadings
8205900000Sets of articles of two or more of the foregoing subheadings up8E-5
820600Tools of two or more of the headings 82.02 to 82.05,put in sets for retail sale.
8206000000sets for retail sale. With working part of cermets
820713
8207130000With working part of cermets8E-5
820719Other, including parts
8207191000With working part of other materials8E-5
8207199000Parts8E-8
820720Dies for drawing or extruding metal
8207201000For drawing8E-0
8207202000For extruding8E-0
820730 8207301000Tools for pressing, stamping or punching For pressing8E-5
8207302000For stamping8E-0
8207303000For punching8E-5
8207309000Other8E-5
820740Tools for tapping or threading
8207401000For tapping8E-5
8207402000For threading8E-0
str. 184
Spades and shovels Spades and shovels8E-0
8207409000
820750 8207501010Tools for drilling, other than for rock drilling Of high speed steel8E-0
8207501090Other8E-8
8207502000Brace bits8E-8
8207509000Other8E-8
820760Tools for boring or broaching
8207601000Reamers8E-5
8207602000Laps8E-0
8207603000Broaches
str. 185
8E-8
8207609000Other8E-0
820770Tools for milling
8207701000Gear cutters8E-8
8207702000Milling cutters8E-5
8207703000Gear cutting hobs8E-5
8207704000Rotary files8E-0
8207709000Other
820780 8207801000Tools for turning Tools for lathes8E-5
8207809000Other8E-0
820790Other interchangeable tools
8207909000Other8E-5
820810For metal working
8207901000tools8E-5
8208100000For wood working
8208200000For metal working8E-0
820820For wood working8E-0
8208300000industry For kitchen appliances or for machines used by the food industry
HS code (2002)DescriptionBase RateStaging Category
820840For agricultural,horticultural or forestry machines
8208400000For agricultural,horticultural or forestry machines8E-0
820890Other
8208900000Other8E-5
820900Plates,sticks,tips and the like for tools,unmounted,of cermets.
8209001010Of tungsten carbide,treated with gamma coating8E-5
8209001040Of cermets8E-0
8209001090Others8E-5
8209002010Of tungsten carbide8E-5
8209002040
8209002090Other8E-8
821000Hand-operated mechanical appliances,weighing 10kg or less,used in the preparation,conditioning or serving of food or drink.
8210001000Mills and grinders8E-0
8210002000Extractors and pressers8E-0
8210003000Beaters and mixers8E-0
8210004000Slicers and cutters
8210005000Openers,corkers and sealers8E-0
8210008000Other domestic food-processing appliances8E-5
str. 185
8E-8
8207609000Other8E-0
8210009000Parts8E-0
821110Sets of assorted articles
8211100000Sets of assorted articles8E-0
821191Table knives having fixed blades
8211910000Table knives having fixed blades8E-0
821193Knives having other than fixed blades8E-0
8211920000Other knives having fixed blades8E-0
8211930000Knives having other than fixed blades
821194 8211940000Blades Blades8E-0
821195Handles of base metal
8211950000 821210Handles of base metal Razors8E-0
821220Safety razor blades,including razor blade blanks in strips8
8212100000RazorsE-0
8212200000Safety razor blades,including razor blade blanks in strips8E-0
821290Other parts
8212900000E-0
821300Scissors,tailors' shears and similar shears,and blades therefor.
8213001000Ordinary scissors8E-0
82130020108E-0
8213002020For hairdressers8E-0
8213002090Other8E-0
8213003000 8213004000Manicure scissors Scissor blades8 8E-0 E-0
8213009000 821410Other Paper knives, letter openers, erasing knives, pencil
8214101000sharpeners and blades therefor Pencil sharpeners8E-0
8214109000Other8E-5
821420Manicure or pedicure sets and instruments (including nail files)
8214200000Manicure or pedicure sets and instruments (including nail files)8E-5
821490Other
8214901000 8214902000Hair clippers Butchers' or kitchen cleavers,choppers and mincing knives8 8E-0 E-0
82149090008
821510Sets of assorted articles containing at least one article plated with precious metal
HS code (2002)DescriptionBase RateStaging Category
str. 185
8E-8
8207609000Other8E-0
8215100000Sets of assorted articles containing at least one article plated with precious metal8E-0
821520Other sets of assorted articles
8215200000Other sets of assorted articles
str. 186
8E-5
821591Plated with precious metal
8215911000Spoons8E-0
8215912000Forks8E-0
8215913000Ladles and skimmers8E-0
8215914000Fish-knives and8E-0
8215915000Tongs of all kinds8E-0
8215919000Other8E-0
821599Other
8215991000Spoons8E-5
8215992000Forks8E-0
8215993000Ladles and skimmers8E-5
8215994000Fish-knives and butter-knives8E-0
8215995000Tong of all kinds8E-0
8215999000Other8E-5
830110 8301100000Padlocks Padlocks8E-0
830120Locks of a kind used for motor vehicles
8301200000Locks of a kind used for motor vehicles8E-5
830130Locks of a kind used for furniture
8301300000Locks of a kind used for furniture8E-8
830140Other locks
8301401000Door locks8E-0
8301409000Other8E-0
830150Clasps and frames with clasps,incorporating locks
8301600000Parts8E-0
830170
8301700000Keys presented separately8E-0
830210Hinges
8302100000Hinges8E-0
830220Castors
8302200000Castors8E-0
830230Other mountings,fittings and similar articles suitable for motor vehicles
8302300000Other mountings,fittings and similar articles suitable for motor vehicles8E-0
830241Suitable for buildings
8302411000Suitable for doors or windows8E-0
8302419000Other8E-0
830242Other,suitable for furniture
8302420000Other,suitable for furniture8E-0
830249Other
str. 186
8E-5
821591Plated with precious metal
8302491000Suitable for trunks,suitcases,or similar travel goods.8E-5
8302499000Other8
830250Hat-racks,hat-pegs,brackets and similar fixturesE-5
8302500000Hat-racks,hat-pegs,brackets and similar fixtures8E-5
830260Automatic door closers Automatic door closers
83026000008E-0
830300 8303001000Safes8E-0
8303009000Other8E-0
830400Filing 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)DescriptionBase RateStaging Category
8304000000Filing cabinets,card-index cabinets,paper trays,paper rests,pen trays,office-stamp stands and similar office or desk equipment,of8E-0
830510 8305100000Fittings for loose-leaf binders of files8
830520Staples in strips
83052000008E-0
830590
8305900000Other,including parts8E-5
8306101. Bells,gongs and the like
83061000001. Bells,gongs and the like
str. 187
8E-0
830621 8306210000Plated with precious metal
830629Other8E-5
8306290000Other
8306303. Photograph, picture or similar frames; mirrors
8306301000Photograph,picture or similar frames8E-5
8306302000Mirrors of base metal8E-0
830710Of iron or steel
8307100000Of iron or steel8E-0
830790Of other base metal
8307900000Of other base metal8E-0
830810Hooks, eyes and eyelets
8308101000Hooks8E-0
8308102000Eyes and eyelets8E-0
830820Tubular or bifurcated
8308200000rivets Tubular or bifurcated rivets8E-0
830890 8308901000Other,including parts Clasps and frames with clasps Buckles and buckle-clasps8 8E-0 E-5
8308902000 8308903000Beads
8308904000Spangles8E-5
8308909000Other8E-0
830910Crown corks
8309100000Crown corks8E-0
830990Other
8309901000Easy opener end8E-0
8309909000Other8E-5
831000Sign-plates,name-plates,address-plates and similar plates,numbers, letters and other symbols,of base
8310000000metal,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 94.05.8E-0
8311101. Coated electrodes of base metal, for electric arc-welding
8311101000A. For use in manufacturing semiconductor B. Other8E-0
83111090008E-5
8311202. Cored wire of
8311209000B. Other8E-0
8311303. Coated rods and cored wire,of base metal, for soldering, brazing or welding by flame
str. 187
8E-0
830621 8306210000Plated with precious metal
8311201000A. For use in manufacturing semiconductor8
8311301000A. For use in manufacturing semiconductor
8311309090Other8
8311309010Lead-tin alloy solders8E-0
8401104. Other, including partsE-0
831190
8311901000semiconductor8E-0
8311909000B. Other8E-0
8401100000 8401201. Nuclear reactors 1. Nuclear reactors 2. Machinery and apparatus for isotopic separation,and0E-0
HS code (2002)DescriptionBase RateStaging Category
84012000002. Machinery and apparatus for isotopic separation,and parts thereof0E-0
8401303. Fuel elements (cartridges),non-irradiated
84013000003. Fuel elements (cartridges),non-irradiated0E-0
8401404. Parts of nuclear reactors
84014000004. Parts of nuclear reactors0E-0
840211Watertube boilers with a steam production exceeding 45t per hour per
8402110000Watertube boilers with a steam production exceeding 45t hour8E-0
840212Watertube boilers with a steam production not exceeding 45t per hour
84021200008E-0
840219Other vapour generating boilers,including hybrid boilers
8402191000Heating medium boiler8E-0
8402199000Other8E-0
840220Super-heated water boilers
8402200000Super-heated water boilers8E-0
840290Parts
str. 188
8402901000Of steam and other vapour generating boilers8E-5
8402902000Of super-heated water boilers8E-0
840310Boilers
8403101000Central heating boilers,using fuel8E-0
8403102000oil Central heating boilers,using coal or coke8E-0
8403103000Central heating boilers,using gas8E-0
8403109000Other8E-0
840390Parts
8403900000Parts8E-0
840410Auxiliary plant for use with boilers of heading 84.02 or 84.03
8404101000Economisers8E-0
8404102000Super-heaters8E-0
8404103000Soot recoverers8E-0
8404104000Gas recoverers8E-0
8404109000Other8E-5
840420Condensers for steam of other vapour power units
8404200000Condensers for steam of other vapour power units Parts8E-0
840490
8404901000Of condensers for vapour generating boilers for vapour engines and power units8E-0
8404902000Of condensers8E-0
8404909000Other8E-0
840510Producer gas or water gas generators,with or without their purifiers;acetylene gas generators and similar water process gas generators, with or without their purifiers
8405101000Producer gas generators8E-0
8405102000Water gas generators8E-0
8405103000Acetylene gas generators8E-0
8405104000Oxygen generators8E-0
8405109000Other8E-0
840590Parts
8405901000Of producer gas genertord8E-0
8405902000Of water gas generators8E-5
8405903000Of acetylene gas generators8E-0
8405904000Of oxygen generators8E-0
8405909000Other8E-5
840610Turbines for marine propulsion
str. 188
8402901000Of steam and other vapour generating boilers8E-5
8406103000Of an output exceeding 2MW5E-0
8406109000Other5E-0
840681Of an output exceeding 40MW
8406811000Of an output exceeding 40MW but not exceeding 100MW5E-0
8406812000Of an output exceeding 100MW but not exceeding5E-0
8406813000 840682Of an output exceeding 300MW Of an output not exceeding 40MW5E-0
8406820000Of an output not exceeding 40MW5E-0
HS code (2002)DescriptionBase RateStaging Category
840690Parts
8406901000Of steam turbines for marine propulsion8E-0
8406909000Other8E-0
8407101. Aircraft engines
84071000001. Aircraft engines0E-0
840721Outboard motors
840729Other
8407210000Outboard8E-0
840731Of a cylinder capacity not exceeding 50cc
8407290000Other
8407311000For moter-cycles8E-0
8407319000Other8E-0
840732Of a cylinder capacity exceeding 50cc but not exceeding 250cc
8407321000For motor-cycles8E-0
8407329000Other8E-0
840733Of a cylinder capacity exceeding 250cc but not exceeding 1,000cc
8407331000For motor-cycles8E-0
8407339000Other8E-5
840734Of a cylinder capacity exceeding 1,000cc
8407341000For motor-cycles8E-0
8407349000Other8E-8
8407904. Other engines
8407901000For railway locomotives0E-0
8407909000Other8E-5
8408101. Marine propulsion engines
8408101000With a rating not exceeding 300kw8E-0
str. 188
8402901000Of steam and other vapour generating boilers8E-5
8408102000With a rating more than 300kw,not exceeding 2,000kw8E-5
8408103000With a rating more than 2,000kw8E-0
840820
str. 189
2. Engines of a kind used for the propulsion of vehicles of Chapter 87
8408201000Of a cylinder capacity not exceeding 1,000cc8E-0
8408202000Of a cylinder capacity exceeding 1,000cc but not exceeding 2,000cc8E-0
8408203000Of a cylinder capacity exceeding 2,000cc but not exceeding 4,000cc8E-5
8408204000Of a cylinder capacity exceeding 4,000cc but not exceeding 10,000cc8
8408205000E-0
8408903. Other engines
8408901010Internal combustion engines for railway locomotives0E-0
8408901090Other5E-0
8408909010(1) Internal combustion engines for ships8E-5
8408909021(a) For generating of a power not less than 400kw(Of a rpm 1,500 or 1,800)4E-5
8408909029(b) Other8E-5
8408909030(c) Internal combustion engines for subheading 84.298E-5
8408909090(3) Other8E-5
8409101. For aircraft engines
84091000001. For aircraft engines5E-0
840991A. Suitable for use solely or principally with spark-ignition internal combustion piston engines
8409911000For vehicles of Chapter 878E-5
8409912000For outboat motors8E-0
8409919000Other8E-5
840999B. Other
8409991000(1) For railway locomotives and rolling stock5E-0
8409992000(2) For vehicles of Chapter 878E-5
8409993010Of internal combustion engines with a rating not exceeding 300kw8E-0
8409993020Of internal combustion engins with a rating exceeding 300kw,but not exceeding 2,000kw8E-0
HS code (2002)DescriptionBase RateStaging Category
8409993030Of internal combustion engines with a rating exceeding 2,000kw8E-5
8409999010(a) For generating8E-5
8409999090 841011Of a power not exceeding 1,000kw
8410111000Hydraulic turbines0E-0
str. 189
2. Engines of a kind used for the propulsion of vehicles of Chapter 87
8408201000Of a cylinder capacity not exceeding 1,000cc8E-0
8410119000Other8E-0
841012Of a power exceeding 1,000kw but not exceeding 10,000kw 10,000kw
8410120000Of a power exceeding 1,000kw but not exceeding0E-0
841013Of a power exceeding 10,000kw
8410130000a power exceeding 10,000kw0E-0
841090 8410901010Of For water turbines0E-0
8410901090OtherE-0
84109090100E-0
8410909090Other8E-0
841111A. Of a thrust not exceeding 25KN
8411111000(1) For aircraft3E-0
8411119010For marine8E-0
8411119090Other8E-0
841112B. Of a thrust exceeding 25KN
8411121000(1) For aircraft3E-8
8411129010For marine8E-0
8411129090Other8E-0
841121A. Of a power not exceeding 1,100kw
8411211000(1) For aircraft3E-0
8411219010For marine8E-0
8411219090Other8E-0
841122B. Of a power exceeding 1,100kw
8411221000(1) For aircraft3E-0
8411229010For marine8E-0
8411229090Other8E-0
841181A. Of a power not exceeding 5,000kw
8411811000(1) For aircraft3E-0
8411819010For marine8E-0
8411819090Other8
841182
8411821000(1) For3E-0
8411829010For marine8E-0
8411829090Other8E-5
841191A. Of turbo-jets or turbo-propellers
8411911000(1) For air-craft3E-0
8411919000(2) Other8E-0
str. 189
2. Engines of a kind used for the propulsion of vehicles of Chapter 87
8408201000Of a cylinder capacity not exceeding 1,000cc8E-0
841199B. Other
8411991000(1) For air-craft3E-0
8411999000(2) Other8E-5
8412101. Reaction engines other than turbo-jets
8412101010Ram-jet or pulsejet engines5E-0
8412101090Other5E-0
8412109000B. Other8E-0
841221Linear action(cylinders)
8412211000Hydraulic cylinder8E-0
8412219000Other8E-0
841229Other
8412290000Other8E-5
841231Linear acting (cylinders)
8412310000 841239Linear acting (cylinders) Other8E-0
8412390000 841280Other 4. Other
8412800000 8412904. Other 5. Parts8 8E-0 E-5
8412901010Ram-jet or pulse-jet engines5E-0
8412901090Other5E-0
HS code (2002)DescriptionBase RateStaging Category
8412902000B. Of water engines0E-0
8412909000C. Other8E-5
841311Pumps for dispensing fuel or lubricants,of the type used in filling-stations of in garages
8413110000Pumps for dispensing fuel or lubricants,of the type used in filling- stations of in garages8E-5
841319Other Other8E-5
8413190000
841320Hand pumps,other than those of subheading 8413.11 or 8413. 19 or 8413.
8413200000Hand pumps,other than those of subheading 8413.11
str. 190
8E-0
841330Fuel,lubricating or cooling medium pumps for internal
841330100019 combustion piston engines
8413302000For aircraft For railway locomotive8 8E-0 E-0
8413303000For marine8E-5
8413304000For vehicles falling within Chapter 878E-8
8413309000Other8E-5
841340Concrete pumps
8413400000Concrete pumps8E-0
841350Other reciprocating positive displacement pumps
8413504000Pumps to be used with swimming pools8E-0
8413509010Plunger pumps8E-5
8413509020Pistion pumps8E-5
8413509030Diaphram pumps8E-0
8413509090Other8E-5
841360Other rotary positive displacement pumps
8413604000Pumps to be used with swimming pools8E-0
8413609010Gear pumps8E-5
8413609020Vane pumps8E-5
8413609030Screw pumps8E-5
8413609090Other8E-5
841370Other centrifugal pumps
8413703000Pumps to be used with swimming pools8E-0
8413709010Turbine pumps8E-0
8413709020Volute pumps8E-5
8413709090Other8E-5
841381Pumps
8413811000Pumps to be used with swimming pools8E-0
8413819000Other8E-5
841382Liquid elevators
8413820000Liquid elevators8E-0
841391Of pumps
8413911000Of pumps for dispensing fuel or lubricants8E-5
8413912000Of internal combustion engine8E-5
8413913000Of reciprocating pumps8E-0
8413914000Of contrifugal pumps8E-5
8413915000Of rotary pumps8E-0
8413919000Other8E-5
str. 190
8E-0
841330Fuel,lubricating or cooling medium pumps for internal
841392 8413920000Of liquid elevators Of liquid elevators8E-0
8414101. Vacuum pumps
8414101000A. For aircrafts8E-0
8414109010(1) For machines and mechanical appliances for making semiconductor devices[other than those of an ultimate vacuum not exceeding 9×10-³Torr]3E-0
8414109090(2) Other8
841430 84143010003. Compressors of a kind used in refrigerating equipment8E-8
841420 84142000008
8414302000Of a power requirement less than 11kw Of a power requirement not less than 11kw8E-5
8414404. Air compressors mounted on a wheeled chassis for
HS code (2002)DescriptionBase RateStaging Category
84144000004. Air compressors mounted on a wheeled chassis for towing8E-5
841451A. Table,floor,wall,window,ceiling or roof fans, with a self-
8414511000contained electric motor of an output not exceeding 125W For aircrafts8E-0
8414519000Other8E-5
841459B. Other
8414591000For aircrafts8E-0
8414599000Other8E-5
8414606. Hoods having a maximum horizontal side not exceeding 120cm
8414601000For aircrafts8E-0
8414609000Other
8414807. Other
8414801000Hoods having a maximum horizontal side exceeding 120cm8E-0
84148091108E-0
8414809190Other8E-5
8414809210Of a power requirement less than 74.6kw8E-5
8414809220Of a power requirement not less than 74.6kw,less than 373kw8E-5
8414809230Of a power not less than 373kw8E-0
8414809900Other8E-5
8414908. Parts
8414901000Of fans and hoods8E-5
str. 190
8E-0
841330Fuel,lubricating or cooling medium pumps for internal
8414909010Of compressors used in refrigerating equipment8E-5
8414909020Of air or gas compressors (excluding for refrigerating equipment)8E-5
8414909090Other8E-5
8415101. Window or wall types, self-contained or "split-system"
8415101011Of a power less than 11kw8E-0
8415101012Of a power not less than 11kw
str. 191
8E-0
8415101021Of a power less than 11kw8E-0
8415101022 8415102010Of a power not less than 11kw8E-0
8415102020Of a power less than 11kw Of a power not less than 11kw8E-5
8415202. Of a kind used for persons, in motor vehicles8E-0
84152000002. Of a kind used for persons, in motor vehicles of8E-0
841581 8415810000Incorporating a refrigerating unit and a valve for reversal of the cooling/heat cycle (reversible heat pumps)8E-0
841582Other,incorporating a refrigerating unit Other,incorporating a refrigerating unit
84158200008E-0
841583 84158300008E-0
841590 84159000004.Parts 4.Parts
841610Furnace burners for liquid fuel8E-5
8416101000Of the maximum consumption capacity of fuel not more than 200 ℓ per hour8E-0
8416102000Of the maximum consumption capacity of fuel exceeding 200 ℓ ,but less than 1,500 ℓ per hour8E-0
8416103000Of the maximum consumption capacity of fuel not less than 1,500 ℓ per hour8E-0
841620Other furnace burners,including combination burners
8416201000Furnace burners for pulverised solid fuel8E-0
8416202000Furnace burners for gas8E-0
8416209000Other8E-0
841630Mechanical stokers,including their mechanical
8416300000Mechanical stokers,including their mechanical grates,mechanical ash dischargers and similar appliances8
841690 8416901000Parts Of furnace burners.8E-0 E-0
HS code (2002)DescriptionBase RateStaging Category
8417101010For iron-ores8E-0
8417101090Other8E-0
8417102010For iron or8E-0
8417102090 841720Other Bakery ovens,including8E-0
8417200000biscuit ovens Bakery ovens,including biscuit ovens8
841780Other
8417801010For cements8E-0
str. 191
8E-0
8415101021Of a power less than 11kw8E-0
8417801020For glasses8E-0
8417801030For ceramics8E-0
8417801090Other8E-0
8417802000Laboratory type8E-0
8417809000Other8E-0
841790Parts
8417900000Parts8E-0
8418101. Combind refrigerator-freezers,fitted with separate external doors
8418101010Of a capacity not exceeding 200 ℓ .8E-0
8418101020Of a capacity exceeding 200 ℓ but not exceeding 400 ℓ .8E-5
8418101030Of a capacity exceeding 400 ℓ .8E-0
8418109000B. Other
841821Compression-type
8418211000Of a capacity less than 200 ℓ8E-0
8418212000Of a capacity not less than 200 ℓ ,but less than 400 ℓ8E-5
8418213000Of a capacity not less than 400 ℓ8E-0
841822Absorption-type,electrical8E-0
8418220000 841829Absorption-type,electrical Other
8418290000Other8E-5
8418303. Freezers of the chest type,not exceeding 800 ℓ capacity
84183000003. Freezers of the chest type,not exceeding 800 ℓ capacity 900 ℓ capacity8E-0
8418404. Freezers of the upright type,not exceeding
84184000004. Freezers of the upright type,not exceeding 900 ℓ capacity8E-0
8418505. Other refrigerating or freezing chests,cabinets,display counters,show-cases and similar refrigerating or freezing
8418501000 8418509000Show-cases Other Compression type units8 8E-0 E-0
841861furniture whose condensers are heat exchangers Compression type units whose condensers are heat
8418610000exchangers8E-0
841869Other
8418691000Blood storage refrigerators8E-8
8418692010Ice-cream making machines8E-0
str. 191
8E-0
8415101021Of a power less than 11kw8E-0
8418692020Ice-cuber8E-5
8418692030Water cooler8E-0
8418692090Other8E-0
8418693000pumps8
841891Furniture designed to receive refrigerating or freezing
8418910000 841899equipment Furniture designed to receive refrigerating or freezing equipment8E-0
8418991000Other Of house hold type refrigerators8E-0
8418999000Other8E-5
841911Instantaneous gas water heaters
8419110000Instantaneous gas water heaters8E-0
841919Other
8419190000Other8E-0
8419202. Medical,surgical or laboratory sterilisers 2. Medical,surgical or laboratory sterilisers0E-0
8419200000A. For agricultural products
841931 8419310000A. For agricultural products
841932B. For wood,paper pulp,paper or
str. 192
8E-0
paperboard
HS code (2002)DescriptionBase RateStaging Category
8419320000B. For wood,paper pulp,paper or paperboard8E-0
841939C. Other
8419391000(1) Spin dryers for machines and mechanical appliances for making semiconductor devices3E-0
8419399000(2) Other8E-5
8419404. Distilling or rectifying plant
84194000004. Distilling or rectifying plant8E-5
8419505. Heat exchange units
8419501000For aircrafts8E-0
8419509000Other8E-5
8419606. Machinery for liquefying air or other gases
84196000006. Machinery for liquefying air or other8
841981
8419810000B. Other making
841989Heating plant and machineryE-0
8419891000(1) Polymerization autoclaves for man-made fibre8E-0
84198990108E-5
8419899020Cooling plant and machinery8E-0
8419899030Evaporating plant and machinery8E-5
8419899040Condensing plant and machinery8E-5
8419899050Sollar-collectors and equipments8E-0
8419899060Constant high or low temperature chambers8E-0
8419899070Constant temperature and humidity chambers8E-0
8419899080Air-conditioner8E-0
8419899090 841990Other 8. Parts8E-5
8419901000A. Of polymerization autoclaves for man-made fibre making8E-0
8419909010Of instantaneous or storage water heaters8E-0
8419909020Of making hot drinks or for cooking or heating food machinery8E-0
8419909030and equipment Of air-conditioning machinery,plant and equipment8E-5
8419909040Of medical, surgical or laboratory sterilisers0E-0
8419909090Other8E-5
842010Calendering or other rolling machines
8420101000For paper making8E-0
str. 192
8E-0
paperboard
8420102000For textile fabrics8E-0
8420103000For leather8E-0
8420104000For rubber or plastic8E-0
8420109000Other8E-0
842091Cylinders
8420910000Cylinders8E-0
842099Other
8420990000Other8E-0
842111Cream separators
8421110000Cream separators8E-0
842112Clothes-dryers
8421120000Clothes-dryers8E-0
8421192000For food industry use
842119 8421191000Other For medical,surgical or laboratory use8E-0
8421193000For petro-chemical industry use8E-0
8421194000Spin dryers for semiconductor wafer processing0E-0
8421199000Other8E-0
842121A. For filtering or purifying water
8421211000(1) Of the household type8E-0
8421219010(a) Filtering or purifying machinery and apparatus to be used with swimming pools8E-0
8421219020(b) Filtering or purifying machinery and apparatus for making semiconductor devices3E-0
8421219090E-5
842122 8421220000B. For filtering or purifying beverages other than water8E-0
842123C. Oil or petrol-filters for internal combustion engines
HS code (2002)DescriptionBase RateStaging Category
8421231000For internal combustion engines for vehicles of Chapter 878E-5
8421232000For aircrafts8E-0
8421239000Other8E-5
8421291000For dairy industry8
8421292000For the treatment of harmful waste waterE-0
8421293000For the purpose of semiconductor manufacturing8 0E-0 E-0
8421294000For aircrafts8E-0
8421299000OtherE-5
842131Intake air filters for internal8
str. 192
8E-0
paperboard
8421311000A. combustion engines For internal combustion engines for vehicles of Chapter 87
str. 193
8E-5
8421312000For aircrafts8E-0
8421319000Other8E-5
842139B. Other
8421391000(1) For the household type8E-0
8421392000(2) For purifying exhaust gas for vehicles of Chapter 878E-0
8421399010For the treatment of harmful exhaust gas8E-0
8421399020For the purpose of semiconductor manufacturing0E-0
8421399030For aircrafts8E-0
8421399090Other8E-5
842191A. Of centrifuges,including centrifugal dryers
8421911000Of subheading 8421.19.40000E-0
8421919000Other8E-5
842199B. Other
8421991000(1) For purifying exhaust gas for vehicles of Chapter 878E-5
8421999010Of filtering or purifying machinery and apparatus,for internal combustion8E-5
8421999020Filter for purifing machinery8E-5
8421999030For the purpose of semiconductor manufacturing0E-0
8421999090Other8E-5
842211A. Of the household type
8422110000A. Of the household type8E-0
842219B. Other
8422190000B. Other8E-0
8422202. Machinery for cleaning or drying bottles or other
8422200000containers 2. Machinery for cleaning or drying bottles or other containers8E-0
842230bottles,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
84223010008E-5
84223020008E-0
8422303000Machinery for capsuling or labelling bottles or other containers8E-5
8422304000Machinery for aerating beverages Other8E-0
84223090008E-5
8422404. Other packing or wrapping machinery(including heat- shrink wrapping machinery)
str. 193
8E-5
8421312000For aircrafts8E-0
8422404000Heat shrink wrapping machinery8E-0
8422409010Automatic wrapping machinery,including binding and tying machines8E-5
8422409020Automatic pack tiers8E-0
8422409030Vacuum packers8E-0
8422409090Other8E-5
8422905. Parts
8422901000Of dish washing machines8E-0
8422902000Of other packing or wrapping machinery8E-5
84229090008E-5
842310Other Personal weighing machines,including baby
8423100000Personal weighing machines,including baby scales; household scales8E-0
842320Scales for continuous weighing of goods on conveyors
HS code (2002)DescriptionBase RateStaging Category
8423201000Conveyer scale8E-0
8423202000Feed meter or feed8E-0
8423209000weighers Other8E-0
842330Constant weight scales and scales for discharging a predetermined weight of material into a bag or container,including hopper scales
str. 194
8423300000Constant weight scales and scales for discharging a predetermined weight of material into a bag or container,including hopper scales8E-0
842381Having a maximum weighing capacity not exceeding 30kg Having a maximum weighing capacity not exceeding 30kg
84238100008
842382not
8423820000 842389exceeding 5,000kg8E-0
8423891000Truck scale8E-0
8423899000Other8E-0
842390Weighing machine weights of all kinds;parts of weighing machinery
8423901010Weights in the accuracy class8E-0
8423901090Other8E-5
8423909000Parts of weighing machinery8E-0
842410Fire extinguishers,whether or not charged
8424100000Fire extinguishers,whether or not charged Spray guns and similar appliances8E-0
842420 8424201000Spray guns8E-5
8424202010Of robot type8E-0
8424202090Other8E-0
8424209000Other8E-5
842430Steam or sand blasting machines and similar jet projecting machines
8424301000Steam or sand blasting machines8E-0
8424302000High-pressure steam cleaners8E-0
8424309000Other8E-5
842481Agricultural or horticultural
8424811000Self-propelled sprayers8E-0
8424812000Other sprayers8E-0
8424819000Other8E-0
842489Other Deflash machines
8424891010for cleaning and removing contaminants from the metal leads of semiconductor packages prior to the electroplating process0E-0
8424891020Spraying appliances for etching, striping or cleaning semiconductor wafers0E-0
8424891090Other0E-0
8424899000Other8E-5
842490Parts
8424901000Of fire extinguishers8E-5
8424902000Of spray guns8E-0
str. 194
8423300000Constant weight scales and scales for discharging a predetermined weight of material into a bag or container,including hopper scales8E-0
8424903000Of sprayers8E-0
8424909011Of subheadings 8424.89.1010, 8424.89.10200E-0
8424909019Other0E-0
8424909090Other8E-5
842511Powered by electric moter
8425111010Chain blocks0E-0
8425111090Other0E-0
8425112010Chain blocks
8425112090 842519Other Other0E-0
8425190000Other0E-0
842520Pit-head winding gear;winches specially designed for use underground
HS code (2002)DescriptionBase RateStaging Category
8425200000Pit-head winding gear;winches specially designed for use underground0E-0
842531Powered by electric motor
8425310000Powered by electric motor0E-0
842539Other
8425390000Other0E-0
842541Built-in jacking systems of a type used in garages
842542Other jacks and hoists,hydraulic
84254100000
8425421000Of a freight-lifting capacity not exceeding 10 metric tonsE-0
8425422000Of a freight-lifting capacity exceeding 10 metric tons0E-0
842549 8425491000Other Of a freight-lifting capacity not exceeding 10 metric tons0E-0
8425492000Of a freight-lifting capacity exceeding 10 metric tons0E-0
842611Overhead travelling cranes on fixed support
8426110000Overhead travelling cranes on fixed support0E-0
842612Mobile lifting frames on tyres and straddle carriers
8426121000Mobile lifting frames on tyres0E-0
8426122000Straddle carriers0E-0
842619Other
8426190000Other0E-0
842620Tower cranes
str. 194
8423300000Constant weight scales and scales for discharging a predetermined weight of material into a bag or container,including hopper scales8E-0
8426200000Tower cranes0E-0
842630Portal or pedestal jib cranes
8426301000Portal cranes0E-0
8426302000Pedestal jib cranes0E-0
8426410000On tyres0E-0
842649Other
8426491000Of telescopic boom type0E-0
8426492000Of latticed boom type0E-0
8426499000Other0E-0
842691Designed for mounting on road vehicles
8426910000Designed for mounting on road vehicles0E-0
842699Other
8426991000Ships' derricks0E-0
8426999000Other0E-0
842710Self-propelled trucks powered by an electric motor
8427101000Of counter balance type8E-0
8427102000Of non counter balance type8E-0
8427109000Other8E-0
842720Other self-propelled trucks
8427201010With a loading capacity not more than 3 metric tons8E-0
8427201020With a loading capacity more than 3 metric tons8E-0
8427209000Other8E-0
842790
8427901000Hand pallet trucks8E-0
8427909000Other8E-0
842810Other trucks
8428101000Lifts and skip hoists Lifts0E-0
8428102000Skip hoists0E-0
842820Pneumatic elevators and conveyors Pneumatic elevators
84282010000E-0
84282020000E-0
842831Specially designed for underground use
8428310000 842832for underground use0E-0
842833Specially designed
8428320000Other,bucket type
8428331010 8428331020Other,bucket type0E-0
842839Conveyors0E-0
8428332000Other
HS code (2002)DescriptionBase RateStaging Category
8428391010Automated machines for transport, handling and storage of semiconductor wafers, wafer cassettes, boxes and other material for semiconductor devices0E-0
8428391090Other0E-0
8428399000Other0E-0
842840Escalators and moving walkways
8428401000Escalators0E-0
8428402000Moving walkways0E-0
842850Mine wagon pushers,locomotive or wagon traversers,wagon tippers and similar railway wagon handling
str. 195
mounting on road vehicles0E-0
842699Other
8428500000equipment Mine wagon pushers,locomotive or wagon traversers,wagon tippers and similar railway wagon handling equipment0E-0
842860
8428600000Teleferics,chair-lifts,ski-draglines; traction mechanisms for0
842890
8428900000Other machinery0E-0
842911Track laying
8429111000Bulldozers0E-0
8429112000Angledozers0E-0
842919Other
8429190000Other0E-0
842920Graders and levellers
8429200000Graders and levellers0E-0
842930Scrapers
8429300000Scrapers0E-0
842940Tamping machines and road rollers
8429401000E-0
8429402000Road rollers0E-0
8429511020Backhoe loaders0E-0
8429511010 Loaders 8429511030Skid-steer loaders0 0E-0 E-0
8429511090E-0
8429519000Other0E-0
842952 8429521010 Wheel typeMachinery with a 360°revolving superstructure0E-0
8429521020Track type0E-0
8429521090 OtherOther0E-0
84295290000E-0
842959Other
8429591000Mechanical shovel0E-0
8429599000Other0E-0
843010Pile-drivers and pile-extractors
8430100000Pile-drivers and pile-extractors0E-0
843020Snow-ploughs and snow-blowers
8430200000Snow-ploughs and snow-blowers0E-0
843031 Self-propelledOther0E-0
8430310000Self-propelled0E-0
843039
str. 196
8430390000Other
843041 Self-propelled
8430411000 8430412000Boring machines0E-0
843049Other
8430491000Test boring machines0E-0
8430499000Other0E-0
843050Other machinery,self-propelled
8430500000 843061Other machinery,self-propelled Tamping or compacting machinery0E-0
8430610000 Tamping or 843069compacting machinery Other0E-0
HS code (2002)DescriptionBase RateStaging Category
8430690000Other0E-0
843110Of machinery of heading 84.25
8431100000Of machinery of heading 84.250E-0
843120Of machinery of heading 84.27
8431200000Of machinery of heading 84.278E-5
843131Of lifts,skip hoists or escalators
8431310000Of lifts,skip hoists or escalators0E-0
843139Other
8431391010Of subheading 8428.39.10100E-0
8431391090Other0E-0
8431399000Other0E-0
843141Buckets,shovles,grabs and grips
8431411000Of excavaters0E-0
8431419000Other0E-0
843142Bulldozer or angledozer blades
8431420000Bulldozer or angledozer blades0E-0
8431438430.41 or 8430.49 Parts for boring or sinking machinery of subheading 8430.41 or0
84314300008430.49 OtherE-0
843149
8431491000Hydraulic breaker0E-0
8431492000Crushers0E-0
8431499000Other0E-0
843210Ploughs
8432100000Ploughs0E-0
843221Disc harrows
8432210000Disc harrows0E-0
str. 196
8430390000Other
8432292000Weeders0E-0
8432299000Other0
843230Seeders,planters and transplantersE-0
8432301000Seeders0E-0
8432302000Planters0E-0
8432303000Transplanters0E-0
8432309000Other0E-0
843240Manure spreaders and fertiliser distributors
8432401000Manure spreaders0
843280Other machinery
8432402000Fertiliser distributors0
8432800000Other0E-0
843290Parts
8432901000Of ploughs0E-0
8432902000Of automatic cultivators0E-0
8432909000Other Powered,with the cutting device rotating in a0E-0
843311horizontal plane0E-0
8433110000 843319Powered,with the cutting device rotating in a horizontal plane Other0E-0
8433190000 843320Other 2. Other mowers,including cutter bars for tractor mounting
84332000002. Other mowers,including cutter bars for tractor mounting0E-0
8433303. Other haymaking machinery
84333000003. Other haymaking machinery0E-0
8433404. Straw or fodder balers,including pick-up balers
84334000004. Straw or fodder balers,including pick-up balers0E-0
843351Combine harvester-threshers
8433510000Combine harvester-threshers0E-0
843352Other threshing machinery
8433520000Other threshing machinery0E-0
843353Root or tuber harvesting machines
8433530000Root or tuber harvesting machines0
843359Other
HS code (2002)DescriptionBase RateStaging Category
8433590000Other0E-0
8433606. Machines for cleaning,sorting or grading eggs,fruit or
str. 196
8430390000Other
8433601000A. Eggs grading machines0E-0
8433609010Grading machines for agricultural produce0E-0
8433609090Other0E-0
8433907. Parts
8433901000Of combine harvester-threshers0E-0
8433902000Of hay or gress mowers0E-0
8433909000Other0E-0
8434101. Milking machines
84341000001. Milking machines0E-0
8434202. Dairy machinery
8434209000Other
8434201000
84
str. 197
3490 84349010003. Parts Of milking machines0E-0
8434902000Of homogenisers0E-0
8434909000Other0E-0
843510Machinery
8435101000Presses for the extraction of fruit juice.8E-0
8435102000Crushers for the extraction of fruit juice8E-0
8435103000Homogenisers for the preparation of fruit juice.8E-0
8435109000Other8E-0
843590Parts
8435900000Parts8E-0
8436101. Machinery for preparing animal feeding stuffs
8436101000Feed cutter8E-0
8436102000Feed grinder, mill or crusher8E-0
8436103000Feed mixer8E-0
8436109000Other8E-0
843621A. Poultry incubators and brooders
8436211000(1) Incubators8E-0
8436219000(2) Other8E-0
843629B. Other
8436290000B. Other8E-0
8436803. Other machinery
84368000003. Other machinery8E-0
843691Of poultry-keeping machinery or poultry incubators and brooders
8436910000Of poultry-keeping machinery or poultry incubators and brooders8E-0
843699Other
8436990000Other8E-0
843710Machines for cleaning,sorting or grading seed,grain or dried
8437101000Forage-grass seed selectors8
8437109000
8437801000Machinery used in the milling industry8E-0
8437802000Machinery for the working of cereals or dried leguminous vegetables.8E-0
843780Other machinery
84379090008E-0
843790Parts
8437901000E-0
8438101000Bakery machineryE-0
843820Machinery for the manufacture of confectionery,cocoa or chocolate or chocolate8
str. 197
3490 84349010003. Parts Of milking machines0E-0
8434902000Of homogenisers0E-0
8438109000Other8E-5
8438200000Machinery for the manufacture of confectionery,cocoa8E-0
HS code (2002)DescriptionBase RateStaging Category
843830Machinery for sugar manufacture
8438300000Machinery for sugar manufacture8E-0
843840Brewery machinery
8438400000Brewery machinery8E-0
843850Machinery for the preparation of meat or poultry
8438501000Machinery used in meat preparation8E-0
8438509000Other8E-0
843860Machinery for the preparation of fruits,nuts or vegetables
8438600000Machinery for the preparation of fruits,nuts or vegetables8E-0
843880Other machinery
8438801000Machines for preparing fish,shell fish,etc.8E-0
8438809000Other8E-5
843890Parts
8438900000Parts8E-0
843910Machinery for making pulp of fibrous cellulosic material
8439101000Grinders8E-0
8439102000Cutters8E-0
8439103000Strainers8E-0
8439104000machines8E-0
8439105000Beaters8E-0
8439109000Other8E-0
843920Machinery for making paper or paperboard
8439201000Machines for forming paper8E-0
8439202000Paper making machine8E-0
8439209000Other8E-0
843930Machinery for finishing paper or paperboard
8439301000Reeling machines8E-0
8439302000Machines for working surface8E-0
8439303000Machines for impregnating paper or paperboard8E-0
8439309000Other8E-0
843991Of machinery for making pulp of fibrous cellulosic material
str. 197
3490 84349010003. Parts Of milking machines0E-0
8434902000Of homogenisers0E-0
8439910000Of machinery for making pulp of fibrous cellulosic material8E-5
843999Other
8439990000Other8E-5
844010Machinery
8440101000Book-sewing machines8E-0
8440102000Leaf-folding machines for book-binding8E-0
8440109000Other8E-0
844090Parts
8440901000Of book-sewing machines8E-0
8440909000Other8E-0
844110Cutting machines
8441100000Cutting machines8E-0
844120Machines for making bags,sacks or envelopes
8441201000Machines for making bags or sacks8E-0
8441202000Machines for making envelopes8E-0
844130
str. 198
Machines for making cartons,boxes,cases,tubes,drums or similar containers,other than by moulding
8441300000Machines for making cartons,boxes,cases,tubes,drums or similar containers,other than by moulding8E-0
844140Machines for moulding articles in paper pulp,paper or paperboard pulp,paper or
8441400000Machines for moulding articles in paper paperboard8E-0
844190Other
8441801000Paper or paperboard trimming machines8E-0
8441809000
8441900000Parts
844220composing by other processes,with or without founding
HS code (2002)DescriptionBase RateStaging Category
8442200000Machinery,apparatus and equipment for type-setting or composing by other processes,with or without founding device8E-0
844230Other machinery, apparatus and equipment
8442301000Machinery and apparatus for type-founding8E-0
8442302000Special moulding presses8E-0
8442303000Acid etching machines8E-0
8442309000Other
844240Parts of the foregoing machinery, apparatus or8E-0
8442401000equipment Of machinery and apparatus for type-setting8E-0
8442402000Other8
84424090008E-0
844250Printing type,blocks,plates,cylinders and other printing components; blocks,plates,cylinders and lithographic stones,prepared for printing purposes (for example,planed,grained or polished)
8442500000Printing type,blocks,plates,cylinders and other printing components; blocks,plates,cylinders and lithographic stones,prepared for printing purposes (for example,planed,grained or polished)8E-5
844311Reel fed
8443110000Reel fed8E-0
844312Sheet fed,office
844319Other8
8443120000type (sheet size not exceeding 22×36cm) Sheet fed,office type (sheet size not exceeding 22×36cm)E-0
8443190000Other Reel fed8E-0
str. 198
Machines for making cartons,boxes,cases,tubes,drums or similar containers,other than by moulding
8441300000Machines for making cartons,boxes,cases,tubes,drums or similar containers,other than by moulding8E-0
844321OtherE-5
8443210000Reel fed8
844329
8443300000Flexographic printing machinery8E-0
844330Flexographic printing machinery
8443400000Gravure printing machinery
844340Gravure printing machinery
844351Ink-jet printing machines
8443511000For the purpose of semiconductor manufacturing0E-0
8443519000Other8E-5
844359Other
8443591000Textile printing machines8E-0
8443592000design,repetitve words or overall colour on textiles,leather,wallpaper,wrapping paper,linoleum or other materials8E-0
8443599000Other8E-5
8443601000Folders,gummers,preforators and staplersE-0
844360Machines for uses ancillary to printing
84436020008
8443603000Serial numbering machines8E-0
8443609000Other8E-0
844390Parts
8443900000Parts8E-5
844400Machines for extruding,drawing,texturing or cutting man- made textile materials.
8444001000Machines for extruding man-made textiles5E-0
8444002000Machines for drawing man-made textiles5E-0
8444003000textiles5E-0
8444009000Other5E-0 E-0
844511Carding machines
8445110000Carding machines
str. 199
5E-0
844512Combing machines
8445120000 844513Combing machines Drawing or roving machines5E-0
HS code (2002)DescriptionBase RateStaging Category
8445130000Drawing or roving machines5E-0
844519Other
8445191000Blowing and mixing machines5E-0
8445192000Lap machines5E-0
8445193000Cotton gin8E-0
8445199000Other5E-0
844520Textile spinning machines
8445201010Fine spinning frames5E-0
8445201090Other5E-0
8445202010Fine spinning frames5E-0
8445202090Other5E-0
8445203000For silk
84452090005E-0
844530Textile doubling or twisting machines
8445301000For filament yarns5E-0
8445302000For spun yarns5E-0
8445309000Other5E-0
844540Textile winding(including weftwinding) or reeling machines
8445401000Cones winders5E-0
8445402000Cheeses winders5E-0
84454090005E-0
844590Other
8445901000Other Warping machines8E-0
8445902000Warp sizing machines8E-0
8445903000Drawing-in machines8E-0
8445904000Warp tying-in machines8E-0
8445909000Other8E-0
8446101. For weaving fabrics of a width not exceeding 30cm
84461000001. For weaving fabrics of a width not exceeding 30cm8E-0
844621Power looms
8446211000For cotton8E-0
8446212000For wool8E-0
8446213000For silk8E-0
8446219000Other8E-0
844629Other
str. 199
5E-0
844512Combing machines
8446290000Other8E-0
8446303. For weaving fabrics of a width exceeding 30cm, Shuttleless type
8446301010For cotton8E-0
8446301020For silk8E-0
8446301030For towel8E-0
8446301090Other8E-0
8446302010For cotton8E-0
8446302020For silk8E-0
8446302030For towel8E-0
8446302090Other8E-0
8446303010For cotton8E-0
8446303020For silk8E-0
8446303030For towel8E-0
8446303090For cotton8
8446309010For silkE-0
8446309020towel8E-0
8446309030 8446309090For8 8E-0 E-0
844711Other 165 ㎜
8447111000With cylinder diameter not exceeding Stocking knitting machines8E-0
8447119000Other8E-0
844712With cylinder diameter exceeding 165
8447120000㎜ With cylinder diameter exceeding 165 ㎜8E-5
8447201010Hand-knitting machines(including semi- automatic flat knitting machines) Automatic flat knitting machines8E-0
84472010208E-0
HS code (2002)DescriptionBase RateStaging Category
8447201090Other8E-0
8447202010Raschel8E-0
8447202020Tricot knitting8E-0
8447202090Other8E-0
8447209000Other8E-0
844790 8447901000Other Lace machines8E-0
8447902010E-0
8447902090Other8
8447903000 8447909000Machines for making knotted net Other8 8E-0 E-0
844811Dobbies and jacquards;card reducing,copying,punching or assembling machines for use therewith
str. 199
5E-0
844512Combing machines
8448111000Dobbies8E-0
8448112000Jacquards8E-0
8448113000Card punching machines8E-0
8448119000Other8E-5
844819Other
8448191000Warp beam stands or creels
str. 200
8E-0
8448192000Automatic stop motions8E-0
8448193000Warp tyers8
8448199010Auxiliary machines for making yarn(excluding cotton gin)5E-0
8448199090Other8E-5
8448202. Parts and accessories of machines of heading 84.44 or of their auxiliary machinery
8448201000Extruding nipples5E-0
8448209000Other5E-0
844831A. Card clothing
8448310000A. Card clothing8E-5
844832B. Of machines for preparing textile fibres,other than card
8448321000clothing (1) For carding machine(excluding garnet wires)5E-0
8448329000(2) Other8E-5
844833C. Spindles,spindle flyers,spinning rings and ring
8448331000(1) Spindle flyers5E-0
8448339020Ring travellers
8448339010Spindle Spinning ring8 8E-0 E-0
84483390308
844839D. Other
8448391000Warp beams8E-0
8448399000Other8E-5
844841Shuttles
8448410000Shuttles8E-0
844842Reeds for looms,healds and heald-frames Reeds for looms,healds and heald-frames8E-5
8448420000 844849OtherE-5
844851Sinkers,needles and other articles used in forming stitches Hoisery needles8
8448490000 8448511000Other8
8448512000Needles for embroidery machines8E-0 E-0
8448513000Needles for lace machines8E-0
8448519000Other8E-5
844859Other
8448590000Other8E-5
844900Machinery for the manufacture or finishing of felt or nonwovens in the piece or in shapes,including machinery
8449001010 8449001090Other8E-0
8449002000Bolcks for making hats8E-0
str. 200
8E-0
8448192000Automatic stop motions8E-0
8449009000 845011Fully-automatic machines
8450110000Fully-automatic machines8E-5
HS code (2002)DescriptionBase RateStaging Category
845012Other machines,with built-in centrifugal drier
8450120000Other machines,with built-in centrifugal drier8E-0
845019Other
8450190000Other8E-0
8450202. Machines,each of a dry linen capacity exceeding 10kg
84502000002. Machines,each of a dry linen capacity exceeding 10kg8E-0
8450903. Parts
84509000003.8E-5
8451101. Dry-cleaning machines
84511000001. Dry-cleaning machines8E-0
845121 8451210000Each of a dry linen capacity not exceeding 10kg8
845129Other
8451290000Other8E-5
8451303. Ironing machines and presses(including fusing presses)
8451301000Steam presses8E-0
8451309000Other8E-0
8451404. Washing,bleaching or dyeing machines
8451401000Washing machines8E-0
8451402000Bleaching machines8E-0
8451403000Dyeing machines8E-0
8451505. Machines for reeling,unreeling,folding,cutting or pinking
8451501000textile fabrics Reeling unreeling machines8E-0
8451502000Cutting machines8E-5
8451509000Other8E-0
8451806. Other machinery
8451801000Heat treating machines8E-0
8451802000Stentering machines8E-0
8451803000Mercerising machines8E-0
8451809010Shrinking machines8E-0
8451809020Coating or impregnating machines8E-0
8451809030Raising machines8E-0
str. 200
8E-0
8448192000Automatic stop motions8E-0
8451809040Padding machines8E-0
8451809090
8451907. Parts
8451901000Of dry cleaning machines8E-0
8451902000Of drying machines8E-0
8451909000Other8E-5
845210Sewing machines of the household type
8452101010For straight stitch8E-5
8452101020For zigzag stitch8E-0
8452101030Of free arm type8E-0
8452101090Other8E-0
8452102000Of manual type8E-0
845221Automatic units
8452211000For manufacturing shoes8E-0
8452212000For sewing sacks8E-0
8452213000For sewing leather or other thick stuffs8E-0
8452214000For sewing furs8E-0
8452219000Other8E-0
845229Other
8452291000
str. 201
For manufacturing shoes8E-0
8452292000For sewing sacks8E-0
8452293000 8452294000
8452299000For sewing furs8 8E-0 E-0
845230Other
8452300000Sewing machine needles Sewing machine needles8E-0
845240Furniture,bases and covers for sewing machines and parts thereof
8452400000Furniture,bases and covers for sewing machines and parts thereof8E-0
HS code (2002)DescriptionBase RateStaging Category
845290Other parts of sewing machines
8452900000Other parts of sewing machines8E-0
845310Machinery for preparing,tanning or working hides,skins or leather
8453101000Machinery for preparing hides,skins or leather8E-0
8453102000Machinery for tanning hides,skins or leather8E-0
8453103000Machinery for working hides,skins or leather8E-0
845320Machinery for making or repairing footwear
8453201000Machinery for making footwear8E-0
8453202000Machinery for repairing footwear8
845380Other machinery
8453800000Other machinery8E-0
845390Parts
8453900000Parts8E-0
845410Converters
8454100000Converters8E-0
845420Ingot moulds and ladles
8454200000Ingot moulds and ladles8E-0
845430Casting machines
8454301010Die-casting machines8E-0
8454301090Other8E-0
8454309000Other8E-0
845490Parts
8454901000Of converters8E-0
8454909000Other8E-0
845510Tube mills
8455100000Tube mills8E-0
845521Hot or combination hot and cold
8455210000 845522and cold Cold8E-0
str. 201
For manufacturing shoes8E-0
8452292000For sewing sacks8E-0
8455220000Cold
845530Rolls for rolling mills
8455301000Of casting8E-5
8455302000Of forging8E-0
8455309000Other8E-5
845590Other parts
8455900000Other parts8E-5
845610Operated by laser or other light or photon beam processes
8456101000Machines for working any material by removal of material in the production of semiconductor wafers0E-0
8456102000Laser cutters for cutting contacting tracks in semiconductor production by laser beam0E-0
8456109000Other8E-5
845620Operated by ultrasonic processes
8456200000Operated by ultrasonic processes8E-0
845630Operated by electro-discharge processes
8456301000Numerically controlled8E-0
8456309000Other8E-0
845691For dry-etching patterns on semiconductor materials
8456910000For dry-etching patterns on semiconductor materials0E-0
845699 8456991000Other Focused ionic-beam milling machines for removing or repairing mask and reticle cleaning semiconductor wafersE-0 E-0
8456992000Apparatus for striping or0
8457100
8457101000Of vertical type8E-5
8457102000Machining centres8E-0
8456999000
8457103000 8457109000Of double column type Other8 8E-0 E-0
845720 8457200000Unit construction machines (single station) Unit construction machines (single station)
845730Multi-station transfer machines8E-0
HS code (2002)DescriptionBase RateStaging Category
8457300000Multi-station transfer machines8E-0
845811Numerically controlled
8458110000Numerically controlled8E-0
845819Other
8458190000Other8E-5
str. 201
For manufacturing shoes8E-0
8452292000For sewing sacks8E-0
845891Numerically controlled
8458910000Numerically controlled8E-0
845899Other
8458990000Other8E-5
845910Way-type unit head machines
8459100000Way-type unit head machines
8459210000Numerically8
845921Numerically controlled
845929Other
8459291000Radial drilling machines8E-0
8459292000Upright drilling machines8E-0
8459293000Multi-spindle drilling machines8E-0
8459299000Other8E-0
845931Numerically controlled
8459310000Numerically controlled8E-0
845939Other
str. 202
8459390000Other8E-0
845940 Otherboring machines
8459401000Jig boring machines8E-0
8459402000Horizontal boring machines8E-0
8459409000Other8E-0
845951Numerically controlled
8459590000Other8E-0
845959Other
8459611000Bed type milling8
845961Numerically controlled
8459612000Planing milling machines8E-0
8459619000Other8E-0
845969Other
8459691000Bed type milling machines8E-0
8459692000Planing milling machines8E-0
8459693000Universal tool milling machines8E-0
8459694000Profile milling machines8E-0
8459699000Other8E-0
845970Other threading or tapping machines
8459701000Tapping machines8E-0
8459709000Other threading machines8E-0
846011Numerically controlled
8460110000Numerically controlled8E-0
846019Other
8460190000Other8E-0
846021Numerically controlled
8460211000Cylindrical grinders8E-0
8460212000Internal grinders8E-0
8460213000Centerless grinders8E-0
8460214000Profile grinders8E-0
8460219000Other8E-0
846029 Other
8460291000Cylindrical grinders8E-0
8460292000Internal grinders8E-0
8460293000Centerless grinders8E-0
8460294000Profile grinders8E-0
8460299000Other8E-0
846031Numerically controlled
8460310000Numerically controlled8E-5
846039Other Other8E-0
8460390000
str. 202
8459390000Other8E-0
HS code (2002)DescriptionBase RateStaging Category
846040Honing or lapping machines
8460401000Honing machines8E-0
8460402000Lapping machines8E-0
846090Other
8460900000Other8E-0
846120Shaping or slotting machines
846130Broaching machines
8461200000Shaping or slotting machines8
846140machines
8461300000Broaching8E-0
8461401010Gear cutting,gear grinding or gear finishing machines Numerically controlled8E-0
8461401090Other8E-5
8461402000Gear grinding or gear finishing machines8E-0
846150Sawing or cutting-off machines
8461500000Sawing or cutting-off machines8E-0
846190Other
8461900000Other8E-0
846210Forging or die-stamping machines(including presses) and hammers
8462101000Air hammer8E-5
8462109000Other8E-0
846221Numerically controlled
8462211010For semiconductor leads0E-0
8462211090Other8E-0
8462219000Other8E-0
846229Other
8462291010For semiconductor leads0E-0
8462291090Other8E-0
8462299000Other8E-0
846231Numerically controlled
8462310000Numerically controlled8E-0
846239Other
8462390000Other8E-0
846241Numerically controlled
8462411000Punching machines (including combined shearing machines)8E-0
8462412000Notching machines8E-0
846249Other
8462491000Punching machines (including8
str. 202
8459390000Other8E-0
8462492000Notching machines8E-0
846291Hydraulic presses Of the maximum pressure more than 100 metric tons,but not
8462911000Of the maximum pressure not more than 100 metric tons8E-0
8462912000more than 300 metric tons8E-0
8462913000Of the maximum pressure more than 300 metric tons,but not more than 1000 metric tons8E-0
8462914000Of the maximum pressure more than 1000 metric tons Other8E-0
846299 8462991010Of the maximum pressure not more than 30 metric tons8E-0
8462991020Of the maximum pressure more than 100 metric tons, but not more than 300 metric tons8E-0
8462991030
8462991040Of the maximum pressure more than 300 metric tons, but not more than 600 metric tons8E-0
8462991050Of the maximum pressure more than 600 metric tons, but not more than 1,500 metric tons8E-0
8462991090Other8E-0
8462999000
846310Draw-benches for bars,tubes,profiles,wire or the like
8463100000Draw-benches for bars,tubes,profiles,wire or the like8
846320 8463200000Thread rolling machines
846330 8463300000Machines for working
HS code (2002)DescriptionBase RateStaging Category
846390Other
str. 203
8463900000Other8E-0
846410Sawing machines
8464101000Machines for sawing monocrystal semiconductor boules into slices, or wafer into chips0E-0
8464109000Other8E-0
846420Grinding or polishing machines
8464201000For working optical or spectacle glass8E-0
8464202000For working other glass8E-0
8464203000
8464209000Other8E-5
846490Other
8464901000Machine-tools for cold working glass8E-0
8464902000Machine-tools for working concrete8E-0
8464903000Machine-tools for working ceramics8E-0
8464904000Dicing machines for scribing or scoring semiconductor wafers0E-0
8464909000Other8E-5
846510Machines which can carry out different types of machining operations without tool change between such operations
8465101000For working wood8E-0
8465109000Other8E-0
846591Sawing machines
8465911000For working wood8E-0
8465919000Other8E-0
846592Planing, milling or moulding(by cutting) machines
8465921000For working wood8E-0
8465929000Other8E-0
846593Grinding,sanding or polishing machines wood
8465931000For working8E-0
8465939000Other8E-5
846594Bending or assembling machines
8465941000For working wood8E-0
8465949000Other8E-0
846595Drilling or morticing machine
8465951000For working wood8E-0
8465959000Other8E-0
846596Splitting,slicing or paring machines
8465961000For working wood8E-0
84659690008E-0
846599Other Other
8465991000For working wood8E-0
str. 203
8463900000Other8E-0
84659990008E-0
846610Tool holders and self-opening dieheads
8466100000Tool holders and self-opening dieheads8E-5
846620 8466201000Work holders For aircrafts8E-0
8466209000Other8E-5
846630Dividing heads and other special attachments for machine- tools
8466300000Dividing heads and other special attachments for machine-tools8
846691For machines of heading 84.64
8466911000 8466919000Of subheadings 8464.10.1000, 8464.20.3000, 8464.90.40000E-5
846692
8466920000For machines of heading 84.65 For machines of heading 84.658E-0
846693For machines of headings 84.56 to 84.61
8466931000Of subheadings 8456.10.1000, 8456.10.2000, 8456.91.0000, 8456.99.1000, 8456.99.20000E-0
8466939000Other8E-5
846694For machines of heading 84.62 or 84.63
8466941000 8466949000Of subheadings 8462.21.1010, 8462.29.1010 Other0 8E-0 E-5
HS code (2002)DescriptionBase RateStaging Category
846711Rotary type(including combined rotary-percussion)
8467111000Rock drillers8E-0
8467112000Screw drivers8E-5
8467113000Grinders8
8467114000Impact wrench8E-0 E-0
8467115000Drill
8467119000Other8E-0
846719Other
8467191000Rock drillers8E-0
8467199000Other8E-5
846721Drills of all kinds
8467210000Drills of all kinds8E-0
846722Saws
8467220000Saws8E-0
846729Other
8467290000Other8E-5
str. 203
8463900000Other8E-0
846781Chain saws
8467810000Chain saws8E-0
str. 204
846789Other
8467891010Of subheading 8430.49 or 8479.100E-0
8467891020Of subheading 8479.89.9010,8479.89.9030 or 8479.89.90918E-0
84678910908E-0
8467899000 846791Other Of chain saws8E-5
8467910000Of chain saws8E-5
846792Of pneumatic tools
8467920000Of pneumatic tools8E-5
846799Other
8467990000Other8E-5
846810Hand-held blow pipes
8468100000Hand-held blow pipes8E-0
846820Other gas-operated machinery and apparatus
8468201000Gas welding machines8E-5
8468202000Gas automatic cutting machines8E-0
8468209000Other8
846880Other machinery and apparatusE-5
8468800000Other machinery and apparatus8E-0
846890PartsE-5
8469110000Word-processing machines0E-0
846912Automatic typewriters
8469120000Automatic typewriters8E-0
846920Other typewriters,electric
8469200000E-0
846930Other typewriters, non-electric
8469300000Other typewriters, non-electric8
847010calculating functions Less than 17 digits0E-0
8470103010 8470103020Not less than 17 digits0E-0
8470104010 8470104090Of subheading 8472.90.90000E-0
847021Other Incorporating a printing device0E-0
8470211000Less than 17 digits0E-0
8470212000Not less than 17 digits0E-0
847029Other
8470290000 847030Other0E-0
8470300000Other calculating machinesE-0
HS code (2002)DescriptionBase RateStaging Category
str. 204
846789Other
847040Accounting machines
8470401000Electrically operated type0E-0
8470409000Other0E-0
847050Cash registers
8470500000Cash registers0E-0
847090Other
8470901000Postage-franking machines0E-0
8470902000Ticket-issuing machines0E-0
8470909000Other0E-0
847110Analogue or hybrid automatic data processing
8471101000machines Analogue automatic data processing machines0E-0
8471102000Hybrid automatic data processing machines Portable digital automatic data processing machines,
847130central processing unit, a keyboard and a display
8471300000Portable 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 central0E-0
847141processing 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
84714110000E-0
8471412000Those of not less than 32bit in delivering data of C.P.U. and of not less than 16mega byte in capacity of main memory storage0E-0
8471419000Other0E-0
847149Other, presented in the form of systems
8471491010Those of not less than 64bit in delivering data of C.P.U. and of not less than 64mega byte in capacity of main memory storage0E-0
str. 205
8471491020Those of not less than 32bit in delivering data of C.P.U. and of not less than 16mega byte in capacity of main memory storage0E-0
8471491090Other0E-0
8471499000Other0E-0
847150Digital 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
8471501000Those 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 storage0E-0
8471502000Those 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 Other0E-0
8471509000 847160Input or output units, whether storage0E-0
8471601010Character (mark) readers0E-0
8471601020Key entry system0E-0
8471601030Mouse0E-0
8471601040Scanners0E-0
8471601090Other0E-0
8471602011Laser beam printer0E-0
8471602012Dot-matrix printer0E-0
8471602013Ink-jet printer0E-0
8471602019 8471602021Other Cathode-ray tube(CRT) monitors0 0E-0 E-0
8471602022Data projector0E-0
8471602023LCD(liquid crystal display)monitor0E-0
8471602029
8471602090Other0E-0
8471603010CRT terminals0
8471603020Video tax or0E-0
8471603030teletax
8471603090
847170Other0E-0
8471701000 8471702010Storage units Main storage units (RAM & ROM)0E-0
HS code (2002)DescriptionBase RateStaging Category
8471702020Hard disk drive0E-0
8471702031Compact disc drive0E-0
8471702032Digital video disc drive0E-0
8471702039Others0E-0
str. 205
8471491020Those of not less than 32bit in delivering data of C.P.U. and of not less than 16mega byte in capacity of main memory storage0E-0
8471491090Other0E-0
8471702090Other0E-0
8471709000OtherE-0
847180Other units of automatic data processing machines0
8471800000Other units of automatic data processing machines0E-0
847190 8471900000Other
8472108E-0
8472100000Duplicating machines
847220Addressing machines and address plate embossing machines
8472200000Addressing machines and address plate embossing machines8E-0
847230 8472301000Machines 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 machines8 8E-0 E-0
8472302000Machines for cancelling postage stamps
8472309000Other8E-8
847290Other
8472901010Automatic banknote or coin dispensers0E-0
8472901020Automatic banknote or coin receiving machines0E-0
8472901040Automatic banknote or coin dispencing and receiving machines0E-0
8472901050Coin-counting or wrapping machines
str. 206
8E-5
8472901090Other8E-5
8472902000Automatic sheet making machines for duplicating and printing8E-0
8472903000Ticket-issuing machines8E-0
8472904000Pencil-sharpening machines8E-0
8472905000Paper shredders8E-0
84729090008
847310OtherE-5
8473101000Parts and accessories of the machines of heading 84.69 Flat panel displays for word-processing machines(including LCD, ELectro Luminescence, Plasma and other technologies)0E-0
8473102000Printed Circuit Assemblies for word-processing machines, which consist of one or more printed circuited of heading 85.340E-0
8473109000Other8E-0
847321Of the electronic calculating machines of subheading 8470.10,8470.21 or 8470.29
8473210000Of the electronic calculating machines of subheading 8470.10,8470.21 or 8470.290E-0
847329Other
8473291000Of machines of subheading 8470.300E-0
8473292000Of machines of subheading 8470.400E-0
8473293000Of machines of subheading 8470.500E-0
8473294000Of machines of subheading 8470.900E-0
847330Parts and accessories of the machines of heading 84.71
8473301000Magnetic head0E-0
8473302000Main board,designed to be equipped with microprocessor unit0E-0
8473303000Case for computer0E-0
8473304010Sound Cards0E-0
8473304020Video Cards0E-0
8473304030Multimedia Cards0E-0
8473304050Communication Interface Cards0E-0
8473304060DRAM Modules0E-0
8473304090Others0E-0
8473309000Other0E-0
847340Parts and accessories of the machines of heading 84.72
8473401000ELectro Luminescence, Plasma and other technologies)0E-0
HS code (2002)DescriptionBase RateStaging Category
str. 206
8E-5
8472901090Other8E-5
8473402000Printed 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 85340E-0
8473409000Other8E-5
847350Parts and accessories equally suitable for use with machines of two or more of the headings 84.69 to 84.72
84735010000E-0
8473509000Other Sorting,screening,separating or0E-0
847410 8474100000washing machines Sorting,screening,separating or washing machines0E-0
847420Crushing or grinding machines Of crushing or grinding capacity not exceeding 20
8474201000tons per hour0E-0
8474209000Other Concrete or
847431 8474311000mortar mixers Batcher plants0E-0
8474319000Other0E-0
847432Machines for mixing mineral substances with bitumen
8474321000Asphalt plants0E-0
8474329000Other0E-0
847439Other
8474390000Other0E-0
847480Other machinery
8474801000forming foundry moulds of sands Machinery for agglomerating moulding or shaping0
8474802000OtherE-0
84748090000E-0
847490Parts
8474900000Parts0E-0
847510 8475100000
str. 207
or valves or flashbulbs,in glass envelopes Machines for assembling electric or electronic lamps,tubes or8E-0
847521valves or flashbulbs,in glass envelopes Machines for making optical fibres and
8475210000preforms thereof Machines for making optical fibres and preforms thereof Other8E-0
847529
8475291000For the manufacture of plate glass8E-0
8475292000For the manufacture of glass-bottle8E-0
8475299000Other8E-0
847590Parts
8475901000Of machines for the manufacture of plate glass8E-0
8475909000Other8E-5
847621Incorporating heating or refrigerating devices
8476210000Incorporating heating or refrigerating devices8E-0
847629Other
8476290000Other8E-0
847681Incorporating heating or refrigerating devices
8476811000For selling foods8E-0
8476819000Other8E-0
847689Other
8476891000For selling foods8E-0
8476893000For selling cigarettes8E-0
8476894000For money-changing8E-0
8476899000Other8E-0
847690Parts
8476900000Parts8E-5
847710Injection-moulding machines
8477101000For rubber-industry8E-0
8477102000For plastic-industry8E-5
847720Extruders
8477201000ForE-0
8477202000For plastic-industry8E-0
847730 8477300000rubber-industry Blow moulding machines8
HS code (2002)DescriptionBase RateStaging Category
847740Vacuum moulding machines and other thermoforming machines
8477400000Vacuum moulding machines and other thermoforming machines8E-0
847751For moulding or retreading pneumatic tyres or for moulding or otherwise forming inner tubes
str. 207
or valves or flashbulbs,in glass envelopes Machines for assembling electric or electronic lamps,tubes or8E-0
847521valves or flashbulbs,in glass envelopes Machines for making optical fibres and
8477510000For moulding or retreading pneumatic tyres or for moulding or otherwise forming inner tubes8E-0
847759Other
8477590000Other8E-0
847780Other machinery
8477800000Other machinery8E-0
847790Parts
8477900000Parts8E-5
847810Machinery
8478100000Machinery8E-0
847890Parts
8478900000Parts8E-0
8479101. Machinery for public works, building or the like
8479101000Mortar or concrete spreading machines0E-0
8479102000Others road making machines0E-0
8479109000Others0E-0
8479202. Machinery for the extraction or preparation of animal or fixed vegetable fats or oils
84792000002. Machinery for the extraction or preparation of animal or fixed vegetable fats or oils 3. Presses for the manufacture of particle board or fibre8E-0
847930building board of wood or other ligneous materials and other machinery for treating wood or cork
84793000003. Presses for the manufacture of particle board or fibre building board of wood or other ligneous materials and other machinery for treating wood or cork8E-0
847940 84794000004. Rope or cable-making machines 4. Rope or cable-making machines8E-0
8479501000Of subheading 8479.81, 8479.82, 8479.89.9010, 8479.89.9030, 8479.89.9040, 8479.89.9060 or 8479.89.90918E-0
8479502000Of Subheading 8479.89.90808E-0
8479509000Other8E-0
8479606. Evaporative air coolers8E-0
8479600000 8479816. Evaporative air coolers A. For treating metal, including electric wire coil-winders
8479811000(1) Metal scouring machines8E-0
8479812010(a) For the purpose of semiconductor manufacturing3E-0
str. 207
or valves or flashbulbs,in glass envelopes Machines for assembling electric or electronic lamps,tubes or8E-0
847521valves or flashbulbs,in glass envelopes Machines for making optical fibres and
8479812090(b) Other8E-8
8479813000(3) Winding machines8E-5
str. 208
8479814000(4) Insulating or protective material covering machines8E-0
8479819000(5) Other8E-5
847982B. Mixing,kneading,crushing,grinding,screening,sifting,homog
8479821000enising,emulsifying or stirring machines Mixers8E-5
8479822000Crushers and grinders8E-5
8479823000Homogenisers8E-0
8479824000Agitators8E-0
8479829000Other8E-5
847989C. Other
8479891010Air purifiers(having funtions of humidifying and dehumidifying)8E-0
8479891090Other8E-0
8479892010(a) Machines of coating and developing or stabilizing photoresistE-0
8479892020(b) Machines for depositing membrance or sputtering metal on wafers0 0E-0
8479892030(d) Apparatus designed to bond or datach wafer on ceramic in polish wafersE-0
8479892040block8E-0
HS code (2002)DescriptionBase RateStaging Category
8479892050(e) Machines to attach solder ball on semiconductor circuit board or ceramic board3E-0
8479892060(f) Machine for bonding semiconductor die, washing wafers, carrier or tube0E-0
8479892071Encapsulation equipment for assembly of semiconductors0E-0
8479892079Other8E-0
8479892080Machines for inserting or removing
8479892091boules0E-0
8479892092Apparatus for wet etching, developing, striping or cleaning semiconductor wafers0E-0
8479892099Other8E-0
8479893010Apparatus for wet etching, developing, striping or cleaning flat panel displays0E-0
8479893090Other8E-0
8479899010Presses or extruding machines8E-5
8479899020Machines and appliances for ships or fishing industry8E-5
8479899030Eyeletting or tubular rivetting machines8E-0
str. 208
8479814000(4) Insulating or protective material covering machines8E-0
8479899040Automatic magnetic tape assembling machines8E-0
8479899050Coating machines8E-5
8479899060Auto-door operators8E-0
8479899080Automatic winding machines for fishing8E-0
8479899091
8479899092 8479899099Surface mount machines for electronic parts Other16 8E-5 E-8
8479908. Parts
8479901010Of air coolers(including parts of carcoolers)8E-5
8479901020Of machines and mechanical appliances of the household type8E-5
8479901030Of vehicles of Chapter 878E-0
8479902000Of those specified in subheading 8479.89.9080 Of subheadings 8479.89.2010, 8479.89.2020, 8479.89.2030,8E-0
84799030108479.89.2060, 8479.89.2071, 8479.89.2091, 8479.89.20920E-0
8479903090Other8E-0
8479904010Of subheading 8479.89.30100E-0
8479904090Other8E-5
8479909010Of machinery for public works,building or the like8E-0
8479909020Of machinery for the extraction or preparation of animal or fixed vegetable fats or oils8E-0
84799090308E-0
8479909040Of machines and appliances for treating metal Of8E-5
8479909050mixing,kneading,crushing,grinding,screening,sifting,homogenisin g,emulsifying or stirring machines8E-5
8479909060 8479909070Of presses or extruding machines Of machines and appliances of ships or fishing industry8 8E-0 E-5
8479909080Of automatic magnetic tape assembling machines8
8479909090Other8E-8
848010Moulding boxes for metal foundry
8480100000Moulding boxes for metal foundry8E-0
848020 8480200000Mould bases Mould bases8
848030 8480300000Moulding patterns8E-5 E-0
str. 208
8479814000(4) Insulating or protective material covering machines8E-0
848041Moulding patterns Injection or compression
8480410000types Injection or compression types8E-0
848049Other Other8E-5 E-0
8480490000 848050Moulds for glass Moulds for glass8
8480500000 848060Moulds for mineral materials
8480600000 848071 8480711000Moulds for mineral materials Injection or compression types8E-0
HS code (2002)DescriptionBase RateStaging Category
8480719000Other8E-5
848079Other
8480790000Other8E-5
848110Pressure-reducing valves
8481100000Pressure-reducing valves8E-8
848120Valves for oleohydraulic or pneumatic transmissions
8481201000Valves for oleohydraulic transmissions8E-8
8481202000Valves for pneumatic transmissions
8481300000Check (nonreturn) valves8
str. 209
E-8
848140Safety or relief valves
8481400000Safety or relief valves8E-8
848180Other appliances Electric operated
84818010108E-5
8481801020Hydraulic pressure operated8E-5
8481801030Other automatic controlled8E-5
8481801090Other8E-8
8481802000Taps,cocks and8E-5
8481809000Other8E-5
848190Parts
8481901000Actuators8E-5
8481909000Other8E-5
8482101. Ball bearings
8482100000 848220 84822000001. Ball bearings 2. Tapered roller bearings,including cone and tapered roller assemblies13E-5
8482303. Spherical roller bearings
84823000003. Spherical roller bearings8E-5
8482404. Needle roller bearings
848250 84825000005. Other cylindrical roller bearings 5. Other cylindrical roller bearings 6. Other,including combined ball/roller bearings8E-5
84824000004. Needle roller bearings8E-5
8482806. Other,including combined ball/roller bearings
8482800000 848291Balls,needles and rollers8E-5
848299 8482990000 848310Other Other 1. Transmission shafts(including cam shafts and crank shafts) and cranks8E-5
84831010003E-0
8483109090Other8E-5
848320
8483201000A. For air-craftsE-0
8483109010For vehicles of Chapter 878
84832090002. Bearing housings,incroporating ball or roller bearings A. For air-crafts B. Other3 8E-0
8483301000bearings; plain shaft bearings A. For aircrafts3E-0
8483401010 8483401090separately; ball or roller screws; gear boxes and other speed changers, including torque converters (1) Roller screws
8483404. Gears and gearing,other than toothed wheels, chain sprockets and other transmission elements presented3E-0
str. 209
E-8
848140Safety or relief valves
8483309000Other
8483409010(2) Other Gear3 8E-0 E-5
8483409020Gear boxes8E-5
8483409030Automatic transmissions8E-0
8483409041For vehicles of Chapter 878E-0
8483409049Other8E-0
HS code (2002)DescriptionBase RateStaging Category
8483409090Other8E-5
8483505. Flywheels and pulleys,including pulley blocks
8483501000For aircrafts8E-0
8483509000Other8E-5
8483606. Clutches and shaft couplings(including universal joints)
8483601000A. For air-crafts3E-0
8483609000B. Other8E-5
8483907. Toothed wheels, chain sprockets and other transmission elements presented separately; parts
8483901000A. For air-crafts3E-0
8483909000B. Other8E-5
848410Gaskets and similar joints of metal sheeting combined with other material or of two or more layers metal
8484101000For vehicles of Chapter 878E-5
8484109000
848420Mechanical seals
8484200000
848490Other
848510Ships' or boats' propellers and blades therefor8E-5
8484900000Other8E-0
8485100000 848590Ships' or boats' propellers and blades therefor Other
8485901000For vehicles of Chapter 878E-5
8485909010Oil seal rings8E-5
8485909090Other8E-5
850110Motors of an output not exceeding 37.5W
8501101000Dc motors8E-5
8501102000Ac motors8E-0
8501103000Universal AC/DC motors8E-0
850120Universal AC/DC motors of an output
str. 209
E-8
848140Safety or relief valves
8501201000exceeding 37.5W Of an output exceeding 37.5W,but not exceeding 100W8E-0
8501202000Of an output exceeding 100W,but not exceeding 750W8E-0
85012030008E-0
850131Of an output not exceeding 750W
8501311010Of an output exceeding 750W. Of an output not exceeding 100W8E-0
8501311090Other8E-0
8501312000DC generators8E-0
850132Of an output exceeding 750W but not exceeding 75kW
8501321000DC motors8E-0
8501322000DC generators8E-0
850133Of an output exceeding 75kW but not exceeding 375kW
str. 210
8501331000DC motors8E-0
8501332000DC generatrors8E-0
850134Of an output exceeding 375kW
8501341000DC motors8E-0
8501342000DC generators8E-0
850140Other AC motors, single-phase
8501401000Of an output not exceeding 100W8E-5
8501402000Of an output exceeding 100W but not exceeding8E-5
8501403000750W Of an output exceeding 750W but not exceeding 75kW8
8501404000Of an output exceeding 75kW8E-5 E-0
850151Of an output not exceeding 750W
8501510000Of an output not exceeding 750W8E-5
850152 8501520000Of an output exceeding 750W but not exceeding 75kW Of an output exceeding 750W but not exceeding 75kW8E-5
850153Of an output exceeding 75kW
8501531000Of an output not exceeding 375kW8E-5
8501532000Of an output exceeding 375kW but not exceeding 1500kW8E-0
8501534000
850161Of an output exceeding 1500kW kVA8E-0
8501611000 8501612000Of an output not exceeding 750VA Of an output exceeding 750VA but not exceeding 75kVA8E-5 E-0
HS code (2002)DescriptionBase RateStaging Category
8501620000Of an output exceeding 75kVA but not exceeding 375kVA8E-0
850163Of an output exceeding 375kVA but not exceeding 750kVA
8501631000Not less than an output equivalant to 400kW0E-0
8501639000Other8E-0
850164Of an output exceeding 750kVA
8501640000Of an output exceeding 750kVA0E-0
850211Of an output not exceeding 75kVA
8502111000Of an output not exceeding 750VA8E-0
8502112000Of an output exceeding 75kVA but not exceeding 375kVA8E-5
850212 8502120000Of an output exceeding 75kVA but not exceeding 375kVA Of an output exceeding 375 kVA8E-5
850213 8502131010Not less than an output equivalant to 400kW0E-0
str. 210
8501331000DC motors8E-0
8502131090Other8E-0
8502132000Of an output exceeding 750kVA but not exceeding 3500kVA0E-0
8502134000Of an output exceeding 3500kVA0E-0
850220Generating sets with spark-ignition internal combustion piston engines
8502201000Of an output not exceeding 75kVA8E-0
8502202000Of an output exceeding 75kVA but not exceeding 375kVA8E-0
8502203010Not less than an output equivalant to 400kW0E-0
8502203090OtherE-0
85022040008
850231Of an output exceeding 750kVA Wind-powered0E-0
8502311000Of an output not exceeding 75kVA8E-0
8502312000Of an output exceeding 75kVA but not exceeding 375kVA8E-0
8502313000Of an output exceeding 375kVA but not exceeding 750kVA8E-0
8502314000Of an output exceeding 750kVA
850239Other
8502391000Of an output not exceeding 75kVA8E-0
8502392000Of an output exceeding 75kVA but not exceeding 375kVA8E-0
8502393000Of an output exceeding 375kVA but not exceeding 750kVA8E-0
8502394000Of an output exceeding 750kVA8E-0
850240Electric rotary converters
8502400000Electric rotary converters Parts suitable for use solely or principally with the8
850300machines of heading 85.01 or 85.02. Of generators and of generating sets
8503001000Of motors8E-0
85030020008E-5
8503003000Of rotary converters8E-5
850410Ballasts for discharge lamps or tubes
8504101010Rated at more than 1A8E-5
8504101020 8504102000Rated at more than 1A but not more than 20A8E-0
85041030008E-0
850421Having a power handling capacity not exceeding 650 kVA
8504211000Instrument transformers8E-5
str. 210
8501331000DC motors8E-0
8504219010Having a power handling capacity not exceeding 100kVA8E-0
8504219020Having a power handling capacity exceeding 100kVA but not exceeding 650kVA8E-5
850422Having a power handling capacity exceeding 650kVA but not exceeding 10,000kVA
8504229010Having a power handling capacity exceeding 650kVA but not exceeding 1,000kVA8E-0
8504229020Having a power handling capacity exceeding 1,000kVA but not exceeding 5,000kVA8E-0
8504229030exceeding 10,000kVA Having a power handling capacity exceeding 10,000kVA8E-0
850423Having a power handling capacity exceeding 5,000kVA but not
8504221000 8504230000Instrument transformers Having a power handling capacity exceeding 10,000kVA8E-5
850431 8504311000Having a power handling capacity not exceeding 1kVA Instrument transformers8E-5
8504312000Voltage regulators8E-0
HS code (2002)DescriptionBase RateStaging Category
8504319010Having a power handling capacity not exceeding 100VA8E-5
8504319020Having a power handling capacity exceeding 100VA but not exceeding 500VA8E-5
8504319040Having a power handling capacity exceeding 500VA but not exceeding 1kVA8E-0
850432Having a power handling capacity exceeding 1kVA but not exceeding 16kVA
8504321000Instrument transformers8E-5
8504322000Voltage regulators8E-0
8504329010Having a power handling capacity exceeding 1kVA but not exceeding 5kVA8E-0
8504329020Having a power handling capacity exceeding 5kVA but not exceeding 16kVA8E-5
850433Having a power handling capacity exceeding 16kVA but not
8504331000Instrument transformers8E-5
8504332000Voltage regulators8E-0
8504339010Having a power handling capacity exceeding 16kVA but not exceeding 30kVA8E-0
str. 211
8504339020Having a power handling capacity exceeding 30kVA but not exceeding 100kVA8E-0
8504339040Having a power handling capacity exceeding 100kVA but not exceeding 500kVA8E-5
850434Having a power handling capacity exceeding 500kVA
8504341000Instrument transformers8E-0
8504342000Voltage regulators8E-0
8504349010Having a power handling capacity exceeding 500kVA but not exceeding 2,000kVA8E-0
8504349030Having a power handling capacity exceeding 2,000kVA8E-0
850440Static converters For automatic data processing machines and units thereof, and
8504401010telecommunication apparatus0E-0
8504401090Other8E-5
8504402011For automatic data processing machines and units thereof, and telecommunication apparatus0E-0
8504402019Other8E-8
8504402091For automatic data processing machines and units thereof, and telecommunication apparatus0E-0
8504402099Other8E-5
8504403010For automatic data processing machines and units thereof, and telecommunication apparatus0E-0
8504403090Other8E-0
8504404010For automatic data processing machines and units thereof, and telecommunication apparatus0E-0
8504404090Other8E-5
8504405010For automatic data processing machines and units thereof, and telecommunication apparatus0E-0
8504405090Other8E-5
8504409011For automatic data processing machines and units thereof0E-0
8504409019Other0E-0
8504409091For telecommunication apparatus0E-0
8504409099Other8E-5
850450Other inductors
8504501010For automatic data processing machines and units thereof, and telecommunication apparatus0E-0
8504501090Other8E-0
8504502010For automatic data processing machines and units thereof, and telecommunication apparatus0E-0
8504502090Other8E-5
8504509010For automatic data processing machines and units thereof, and telecommunication apparatus0E-0
8504509090Other8
850490PartsE-5
str. 211
8504339020Having a power handling capacity exceeding 30kVA but not exceeding 100kVA8E-0
HS code (2002)DescriptionBase RateStaging Category
8504901000Printed 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 apparatus0E-0
8504909000Other8E-5
850511Of metal
8505111000Of alnico8E-0
85051190008E-0
850519Other
8505191000Of iron oxide8E-0
8505199000Other8E-5
850520Electro-magnetic couplings,clutches and brakes
8505200000Electro-magnetic couplings,clutches and brakes8E-0
850530Electro-magnetic lifting heads
8505300000Electro-magnetic lifting heads8E-0
850590Other,including parts
8505901000Electro-magnets8E-0
8505902000and similar work holders8E-5
8505909000 850610Parts 1. Manganese dioxide
8506101000A. Manganese batteries13E-0
8506102000B. Alkali manganese batteries13E-0
8506109000C. Other8E-0
8506302. Of mercuric oxide
85063000002. Of mercuric oxide8E-0
8506403. Of silver oxide
85064000003. Of silver oxide8E-0
8506504. Lithium
85065000004. Lithium8E-0
850660
85066000006. Air-ZincE-0
8506806. Other primary cells and primary batteries
8506801000Zinc oxide8E-0
8506809000Other8E-0
8506907. Parts
85069000007. Parts8E-0
str. 212
850710Lead-acid,of a kind used for starting piston engines8
8507100000Lead-acid,of a kind used for starting piston enginesE-0
850720Other lead-acid accumulators
8507200000Other lead-acid accumulators8E-5
850730Nickel-cadmium
8507300000Nickel-cadmiumE-0
850740Nickel-iron8
8507400000Nickel-iron8E-0
850780Other accumulators
85078010008
85078020008E-5
8507803000Lithium polymer8E-5
8507809000Other8E-0
850790Parts
8507901000Seperators8E-0
8507909000Other8E-5
8509101. Vacuum cleaners, including dry and wet vacuum cleaners
85091000001. Vacuum cleaners, including dry and wet vacuum cleaners 2. Floor polishers
8509202. Floor polishers8E-0
85092000008E-0
8509303. Kitchen waste disposers 3. Kitchen waste disposers8E-0
8509300000 8509404. Food grinders and mixers; fruit or vegetable juice extractors 4. Food grinders and mixers; fruit or vegetable juice8E-0
8509400000extractors
HS code (2002)DescriptionBase RateStaging Category
8509805. Other appliances
8509801000Coffee grinders8E-0
8509802000Ice grinders8E-0
8509809000Other8E-0
8509906. Parts
85099000006. Parts8E-5
8510101. Shavers
85101000001.8E-0
8510202. Hair clippers
8510303. Hair-removing appliances
85102000002. Hair clippers8E-0
85103000003. Hair-removing appliances8E-0
8510904. Parts
8510901000A. Of shavers8E-0
str. 212
850710Lead-acid,of a kind used for starting piston engines8
8510902000B. Of hair clippers8E-0
8510903000C. Of hair-removing appliances8E-0
8511101. Sparking plugs
8511101000A. For air-crafts3E-0
8511109000B. Other8E-8
8511202. Ignition Magnetos;magneto-dynamos;magnetic flywheels
8511201000A. For air-crafts3E-0
8511209000B. Other8E-0
8511303. Distributors;ignition coils
8511301000A. For air-crafts3E-0
8511309000B. Other8E-0
8511404. Starter motors and dual purpose starter-generators
8511401000A. For air-crafts3E-0
8511409000B. Other8E-5
8511505. Other generators
8511501000A. For air-crafts3E-0
8511509000B. Other8E-5
8511801000A. For air-craft3E-0
8511809000B.8E-5
8511901000A. For air-craft3E-0
8511909000Other8E-5
851210bicycles Lighting or visual signalling equipment of a kind used on8
851220bicycles
8512201000Lighting equipment Signalling equipmentE-5
8512100000Other lighting or visual signalling equipment8E-0
85122020008E-5
8512300000Sound signalling equipmentE-8
851230Sound signalling equipment8
851240 8512400000Windscreen wipers,defrosters and demisters Windscreen wipers,defrosters and demisters8
851290Parts
8512900000 851310Safety lamps of a kind used in mining8E-0
8513101000 8513102000
851390
8513900000 851410Parts Parts Resistance heated furnaces and ovens
str. 213
8E-5
Flashlights8E-5
8513109000Other8E-0
8514103000For food industrys8E-0
8514109011For the manufacture of semiconductor devices on semiconductor wafers0E-0
8514109019Other0E-0
HS code (2002)DescriptionBase RateStaging Category
851420Furnaces and ovens functioning by induction or dielectric loss
8514201000For laboratory8E-0
8514202000For metal industrys8E-5
8514203000For food industrys8E-0
8514209010For the manufacture of semiconductor devices on0E-0
8514209090Other8E-0
851430Other furnaces and ovens0E-0
8514301010Apparatus for rapid heating of semiconductor wafers
8514301090Other0E-0
8514309000Other8E-5
851440Other equipment for the heat treatment of materials by induction or dielectric loss
8514401000For the purpose of semiconductor manufacturing0E-0
8514409000Other8E-5
851490Parts
8514901010Of subheadings 8514.10.9011, 8514.20.9010, 8514.30.10100E-0
8514901090Other0E-0
8514909000Other
851511 8515110000Soldering irons and guns Soldering irons and guns8E-0
851519Other
851521Fully or partly automatic
8515190000E-0
8515211010 8515211090Of robot type Other8 8E-0 E-0
8515212010E-0
8515212090Other8
8515213010 8515213090Of robot type Other8 8E-0 E-0
8515219010robots type8
8515219090Other8E-0
851529Other
8515291000Spot welders8E-5
8515292000Seam welders8E-0
str. 213
8E-5
Flashlights8E-5
8515293000Butt welders8E-0
8515299000Other8E-0
851531Fully or partly automatic
8515311010Of robot type8E-0
8515311090Other8E-0
8515319010Of robot type8E-0
8515319090Other8E-0
851539Other
8515391000Ac arc welding machines and apparatus8E-0
8515399000Other8E-0
851580Other machines and apparatus
8515801000Ultrasonic machines8E-0
8515802000Electron beam machines8E-0
8515803000Laser operated machines8E-0
8515809010Die attach apparatus, tape automated bonders, and wire bonders for assembly of semiconductors0E-0
8515809090Other8E-0
851590Parts
8515901010Of subheading 8515.80.90100E-0
8515901090Other8E-5
8515909010Of subheading 8515.80.90100
85159090908E-0
8516101. electric instantaneous or storage water heaters and immersion heaters
85161000001. electric instantaneous or storage water heaters and immersion heaters8E-0
851621
HS code (2002)DescriptionBase RateStaging Category
8516210000Storage heating radiators8E-0
851629Other
8516290000Other8E-0
851631Hair dryers
8516310000Hair dryers8E-0
851632Other hair-dressing apparatus
8516320000Other hair-dressing apparatus8E-0
851633Hand-drying apparatus
85163300008E-0
8516404. Electric smoothing irons
8516400000 8516504. Electric smoothing irons
85165000005. Microwave ovensE-0
str. 213
8E-5
Flashlights8E-5
851660and roasters
8516601000Electrical ovens8E-0
8516602000Electric rice cookers(including with constant warming8E-0
8516609000Other8E-0
851671Coffee or tea makers
8516710000Coffee or tea makers8E-0
851672Toasters
8516720000Toasters8E-0
851679Other
8516791000Electric jar8E-0
8516799000Other8E-5
8516808. Electric heating resistors
85168000008. Electric heating resistors8E-0
8516909. Parts
str. 214
85169000009. Parts8E-5
8517110000Line telephone
851711sets with cordless handsets Line telephone sets with cordless0E-0
851719handsets Other
8517191000Videophones0E-0
8517199020Of push button type0E-0
8517199090Other0E-0
851721Facsimile machines
8517210000Facsimile machinesE-0
8517220000Teleprinters0E-0
851722Teleprinters0
851730Telephonic or telegraphic switching apparatus
8517301000For public exchange0E-0
8517302000For private0E-0
8517309000Other0E-0
8517502010digital line systems Terminal equipment0E-0
8517502020Repeater0E-0
8517502090Other0E-0
8517504030Terminal equipment0E-0
8517504040Repeater0E-0
8517504090Other0E-0
8517505050Optical repeater0E-0
85175050700
8517505090Other0E-0
8517507010Analog to digital,digital to analog converter0E-0
8517507020Codec(coder and decoder )0E-0
8517507030Modem(including modem card)0E-0
8517507090Other0E-0
8517508010Fdm type(frequency division modulation type)0E-0
8517508020Tdm type (time division modulation type)0E-0
8517508090 8517509000Other0E-0
851780Other Other apparatus0E-0
HS code (2002)DescriptionBase RateStaging Category
8517803000Key-phone0E-0
8517804000Image telegraphic0E-0
8517809000Other0E-0
851790Parts
8517901000Of telephone sets0E-0
str. 214
85169000009. Parts8E-5
8517909200Of public exchange0E-0
8517909300Of private exchange0E-0
8517909410Of coaxial-cable carrier equipment0E-0
8517909420Of optical fibre transmission system0E-0
8517909490Other0E-0
8517909500Of facsimile machines0E-0
8517909600Of teleprinters0E-0
8517909700Of image telegraphic apparatus
85179099000E-0
851810Microphones and stands therefor
8518101000Microphones having a frequency range of 300Hz to 3.4KHz with a diameter of not exceeding 10mm and a height not exceeding 3mm, for telecommuncation use0E-0
8518109000Other8E-0
851821Single loudspeakers,mounted in their enclosures
851822Multiple loudspeakers,mounted in the same enclosure
8518210000Single loudspeakers,mounted in their enclosures8
8518220000 851829Multiple loudspeakers,mounted in the same enclosure Other8E-0
8518291000For telecommunication use,(without housing, having a frequency range of 300Hz to 3.4KHz with a diameter of not exceeding0E-0
8518299000Other8E-5
851830Headphones and earphones, whether or not combined with a microphone, and sets consisting of a microphone and one or more loudspeakers
8518309000Other
8518304000Line telephone handsetsE-0
851840Audio-frequency electric amplifiers
8518400000Audio-frequency electric amplifiers8E-5
851850Electric sound amplifier sets
8518500000 851890Electric sound amplifier sets Parts8E-5
8518909000Other8
851910Coin- or disc-operated record-players
8518901000Printed Circuit Assemblies of subheadings 8518.10.1000, 8518.29.10000E-0
8519100000Coin- or disc-operated record-players8E-0 E-0
8519290000Other8E-0
str. 214
85169000009. Parts8E-5
851921 8519210000Without loudspeaker Without loudspeaker8E-0
851929OtherE-0
851931With automatic
8519310000 851939record changing mechanism With automatic record changing mechanism8
851940Other
8519390000Other8E-0
851992
str. 215
8519920000Transcribing machines Transcribing machines8E-0
8519400000Pocket-size cassette-players
851993Other, cassett-type
85199310008
8519932000pocket-size8E-0
8519939000Other8
851999 8519993010For vehicles8E-0
8519993020Of portable type8E-0
HS code (2002)DescriptionBase RateStaging Category
8519993090Other8E-0
8519999000Other8E-0
852010Dictating machines not capable of operating without an external source of power
8520100000Dictating machines not capable of operating without an external source of power8E-0
852020Telephone answering machine
8520200000Telephone answering machine0E-0
852032Digital audio type
8520321010For vehicles8E-5
85203210208
8520321090Other8E-0
8520329000Other8E-0
852033Other, cassette-type
8520331000For vehicles8E-0
8520332000Of portable type8E-0
8520339000Other8E-0
852039Other
8520391000Of reel type8E-0
8520399000Other
852090 8520901010Other Of reel type8E-0
8520901020Of disc type8E-0
8520901040Of cassette type8E-0
8520901090Other8E-0
8520909000Other8E-0
852110Magnetic tape-type
8521101000Of a width exceeding 12.7 ㎜8E-0
8521102000Of a width not exceeding 12.7 ㎜8E-5
852190Other
8521901000Of disc type8E-0
85219090008E-0
852210Pick-up cartridges
8522100000Pick-up cartridges8E-0
str. 215
8519920000Transcribing machines Transcribing machines8E-0
852290Other
8522901010For audio recording8E-0
8522901020For video recording8E-0
8522901090Other8E-0
8522902000Laser pickup8E-0
8522909010machines0
8522909020Printed Circuit Assemblies of telephone answering machines, which consist of one or more printed circuits of heading 85.340E-0
8522909090Other8E-5
852311Of a width not exceeding 4 ㎜
8523110000Of a width not exceeding 4 ㎜0E-0
852312Of a width exceeding 4 ㎜ but not exceeding 6.5
8523120000㎜ Of a width exceeding 4 ㎜ but not exceeding 6.5 ㎜0E-0
852313 8523131000 8523132010Of a width exceeding 6.5 ㎜ For audio recording Of a width 8 ㎜0 0E-0 E-0
8523132020Of a width 12.7 ㎜0E-0
8523132090Other0E-0
85231390000E-0
852320Other Magnetic discs
8523201000Floppy discs0E-0
8523209000Other0E-0
852330Cards incorporating a magnetic stripe
8523300000Cards incorporating a magnetic stripe8E-0
852390Other
8523900000Other0
8524101. Gramophone records
8524100000E-0
HS code (2002)DescriptionBase RateStaging Category
str. 216
852431A. For reproducing phenomena other than sound or image
8524311000(1) Bearing data or instructions for use in automatic data processing equipment0E-0
8524319000(2) Other0E-0
852432B. For reproducing sound only B. For reproducing sound only
85243200008E-5
852439C. Other
8524391000For 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 machine0E-0
8524399000Other8E-8
8524403. Magnetic tapes for reproducing phenomena other than sound or image
8524401010(1) Bearing data or instructions for use in automatic data processing equipment0E-0
8524401090(2) Other0E-0
8524402010(1) Bearing data or instructions for use in automatic data processing equipment0E-0
8524402090(2) Other0E-0
8524403010(1) Bearing data or instructions for use in automatic data processing equipment0E-0
8524403090(2) Other0E-0
852451A. Of a width not exceeding 4 ㎜
8524511000Recored video tapes8E-0
8524519000Other8E-0
852452 8524521000B. Of a width exceeding 4 ㎜ but not exceeding 6.5 ㎜ Recorded video tapes8E-0
85245290008E-0
852453Other C. Of a width exceeding 6.5 ㎜20won/minE-5
8524531000 8524539000(1) Recorded video tape (2) Other8E-0
8524605. Cards incorporating a magnetic stripe 5. Cards incorporating a magnetic8E-0
8524600000 852491stripe A. For reproducing Phenomena other than sound or image (1) Bearing data or instructions for use in automatic data0
8524911000 8524919000processing equipment (2) OtherE-0
852499E-0
str. 216
852431A. For reproducing phenomena other than sound or image
8524991000 8524999010Those 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, by8 0E-0 E-0
8524999090 852510means of an automatic data processing machine Other Transmission apparatus
8525101000
8525102000Television transmission apparatus8E-0
8525109010Other than apparatus for radio-broadcasting or television0E-0
85251090908E-5
852520Transmission apparatus incorporating reception apparatus
8525201000Printing telegraphic apparatus0E-0
8525202000Picture telegraphic apparatusE-0
8525203000Facsimile transmission equipments0E-0
8525204000For radio broadcasting
85252050000
8525206010Walkie-talkie sets0E-0
8525206090Other0E-0
8525207020For vehicles0E-0
8525207031Operating on frequencies from 800MHz to 999MHz0E-0
8525207032Operating on frequencies from 1,700MHz to 1,990MHz0E-0
8525207039 8525207040Other0E-0
str. 217
Of making calls only0 0
Other
8525207090E-0 E-0
HS code (2002)DescriptionBase RateStaging Category
8525209100Switching apparatus for radio telecommunication0E-0
8525209200Base station transceiver0E-0
Repeater for radio telecommunication
85252093000E-0
8525209900 852530Other Television cameras0E-0
8525301000For video tape recorder8E-0
8525302000For monitor television8E-5
8525309000Other8E-5
852540Still image video cameras and other video camera recorders; digital cameras
8525401010For digital type0E-0
8525401090Other8E-0
8525409000Other0E-0
8526101.
str. 218
Radar apparatus
8526101000For aircrafts8E-0
8526109000Other8E-8
852691Radio navigational aid apparatus
8526911010For aircrafts8E-0
8526911090Other8E-0
8526912010For aircrafts8E-0
8526912090Other8E-0
8526913010For aircrafts8E-0
8526913090Other8E-0
8526914000Loran receivers8E-0
8526919010For aircrafts8E-5
8526919090Other8E-5
852692Radio remote control apparatus
8526920000Radio remote control apparatus8E-5
852712Pocket-size radio cassette-players
8527120000Pocket-size radio cassette-players8E-0
852713Other apparatus, combined with sound recording or
8527131000reproducing apparatus Of cassette type8E-0
8527132000Of disc type8E-0
8527133000Combined with cassette type and disc type8E-0
8527139000Other8E-0
852719Other
8527190000Other8E-0
852721 8527211000Combined with sound recording or reproducing apparatus Of cassette type8E-0
8527212000Of disc type8E-0
8527213000Combined with cassette type and disc type8E-0
8527219000Other8E-0
852729Other
8527290000Other8E-0
852731 8527311010Combined with sound recording or reproducing apparatus Of cassette type8E-0
8527311020Of disc type8E-0
8527311030Combined with cassette type and disc type8E-0
8527311090Other8E-0
8527319000Other8E-0
852732Not combined with sound recording or reproducing apparatus but combined with a clock
8527320000Other8E-0
85273900008
str. 218
Radar apparatus
852739Other
8527901000 8527902011Hf,mf or lf receiving apparatus Portable receivers for calling alerting or paging8 0E-0 E-0
8527902019Other8E-0
8527902090Other8
8527909000Other8E-0 E-0
HS code (2002)DescriptionBase RateStaging Category
852812Colour
8528121000Video tuner8E-0
8528122000Satellite television reception apparatus8E-0
8528129011Of analog8E-0
8528129012Of digital8E-5
8528129021Of analog8E-0
8528129022Of digital8E-0
8528129031Of analog8E-0
8528129032Of digital8E-5
8528129041Of analog8E-0
8528129042Of digital8E-0
8528129090Other8E-5
852813 8528131000Black and white or other monochrome Video tuner8E-0
85281390108E-0
8528139020Of the length of fluorescent screen of braun tube not less than 37cm but under 45.72cm in diagnal line8E-0
8528139030Of the length of fluorescent screen of braun tube not less than 45.72cm in diagnal line8E-0
8528139090Other8E-0
852821Colour
8528211000Television monitors specially manufactured8E-5
8528219000for medical purpose Of other closed circuit type8E-5
852822Black and white or other monochrome
8528221000Television monitors specially manufactured for medical purpose8E-5
8528229000Of other closed circuit type8E-0
8528303. Video projectors
85283000003. Video projectors8E-8
8529101000 8529109100A. For radar apparatus For radio navigational aid or radio remote control apparatus8 8E-0 E-5
8529109210For receiving from satellites8
8529109290Other8E-5 E-0
str. 218
Radar apparatus
8529109300and radiotelegraphy0E-0
8529109900Other8E-5
8529901000A. Of radar apparatus8E-8
8529909100Of radio navigational aid or radio remote control apparatus8E-0
8529909200Of transmission apparatus for radio-broadcasting ortelevision8E-0
8529909300Ofreception apparatus for radio telephony,radio telegraphy8E-0
8529909400Of radio-broadcast receivers8E-0
8529909500Of television cameras8E-0
8529909610Tuner for colour8E-5
8529909620Tuner for black and white or monochrome8E-0
8529909630Screen for video projector8E-0
8529909640E-5
8529909650Other parts for black and white or monochrome8E-5
8529909910broadcasting or television, transmission apparatus incorporating reception apparatus, digital still image video cameras, portable receivers for calling, alerting or paging
8529909990Other
853010Equipment for railways or tramways8E-5
8530101010 8530101090Other
8530109000Other8E-0
853080Other8E-5
8530800000equipment Other equipment8E-0
853090 8530900000Parts8E-5
HS code (2002)DescriptionBase RateStaging Category
853110Burglar or fire alarms and similar apparatus
8531101000Burglar alarms8E-0
8531102000Fire alarms8E-0
8531103000Gas alarms8
8531104000Electric bells8E-0 E-0
85311050008
8531109000Other sound or signalling apparatus8E-5
853120Indicator panels incorporating liquid crystal devices (LCD) or light emitting diodes(LED)
8531200000Indicator panels incorporating liquid crystal devices (LCD) or light emitting diodes(LED)0E-0
853180Other apparatus
str. 218
Radar apparatus
8531800000Other apparatus8E-0
853190Parts
8531901000Of subheading 8531.108E-5
8531902000Of subheading 8531.200E-0
8531909000OtherE-0
853210and having a reactive power handling capacity of not less than 0.5kvar(power capacitors) having0
8532100000
853221Tantalum
8532210000Tantalum0E-0
853222Aluminium electrolytic
853223Ceramic dielectric,single layer
85322200000
8532230000 853224Ceramic dielectric,single layerE-0
853225Dielectric of paper or plastics
8532250000Dielectric of paper or plastics0E-0
853229Other
str. 219
8532290000Other0E-0
853230Variable or adjustable(pre-set) capacitors
8532309000Other0E-0
85323010000
853290 8532901000 8532902000Parts Of fixed capacitors Of0E-0
8532909000Other0E-0
853310Fixed carbon resistors,composition or film types
8533100000 853321Fixed carbon resistors,composition or film types For a power handling capacity not exceeding 20W0E-0
8533211000Of chip-type0E-0
8533219000Other0E-0
853329
8533291000Of chip-type0E-0
853331For a power handling capacity not exceeding 20W0
8533310000 853339For a power handling capacity not exceeding 20W0E-0
8533299000Other
8533390000Other0E-0
853340Other variable resistors, including rheostats and potentiometers Variable carbon resistors0E-0
8533401000 8533402000Thermistor0E-0
8533403000Varistor0E-0
8533409000Other0E-0
853390 8533901000Parts Of variable resistors0E-0
8533909000Other0E-0
HS code (2002)DescriptionBase RateStaging Category
853400Printed circuits.
85340010001. Obtaind by forming with passive elements (inductanceds, resistors and capacitoers)0E-0
85340020002. Of tape type or obtained by forming with circuits which function as lead frames0E-0
85340090003. Other
853510Fuses
8535100000Fuses8E-0
853521For a voltage of less than 72.5kV Rated at less than 7.25kV8E-0
8535211000 8535212000Rated at 7.25kV and more but less than 75.5kV Other8E-5
853529
8535291000Rated at less than 200kV8E-0
str. 219
8532290000Other0E-0
8535292000Rated at 200kV and more8E-0
853530Isolating switches and make-and-break switches
8535301000 8535302000Rated at less than 7.25kV8E-5
8535303000Rated at 7.25kV and more but less than 72.5kV8E-5
8535304000Rated at 200kV and more8E-0
853540Lightning arresters,voltage limiters and surge suppressors
8535400000Lightning arresters,voltage limiters and surge suppressors8E-5
853590Other
8535901000Connector8E-5
8535902000Electrical terminal8E-0
8535909000Other8E-5
853610Fuses
8536101000Of tube-type8E-0
8536109000Other8E-5
853620Automatic circuit breakers
8536200000Automatic circuit breakers8E-5
853630Other apparatus for protecting electrical circuits
8536300000Other apparatus for protecting electrical circuits For a voltage not exceeding8E-5
853641 853641000060V For a voltage not exceeding 60V Other8E-5
8536490000Other8E-5
853649
853650type
8536501000Rotary type8E-0
8536502000Push-button8E-5
8536503000Micro-type8E-0
8536504000Of magnet switches (including magnretic contactors)8E-0
8536509010Electromechanical snap-action switches for a current not exceeding 11 ampsE-0
8536509020Electronic AC switches consisting of optically coupled input and output circuits (Insulated thyristor AC switches)0E-0
8536509030Of temperature protected, consisting of a transistor and a logic chip(chip-on-chip technology)for a voltage not exceeding 1,000 volts0E-0
8536509090Other8E-5
853661Lamp-holders
8536610000Lamp-holders Other8E-0
str. 219
8532290000Other0E-0
853669
str. 220
8536691000For co-axial cables and printed circuits0E-0
8536699000Other8E-5
853690Other apparatus
8536901000Junction boxes0E-0
8536909010Connection and contact elements for wires and cables0E-0
8536909090Other
8537108E-8
8537101000Switch boards8E-0
8537102000Automatic control panels8E-5 E-5
8537109000Other8
HS code (2002)DescriptionBase RateStaging Category
853720For a voltage exceeding 1,000V
8537201000Switch boards8E-0
8537202000 85372090008E-0
853810the goods of heading 85.37,not equipped with their apparatus
8538100000Boards,panels,consoles,desks,cabinets and other bases for the goods of heading 85.37,not equipped with their apparatus8E-0
853890Other
8538901000Of switches8E-0
8538902000Of automatic circuit breakers8E-5
8538903000Of relays8E-0
8538904000Of automatic control panels8SEN
8538909000Other8E-5
8539101. Sealed beam lamp units
85391000001. Sealed beam lamp units8E-0
853921Tungsten halogen
8539210000Tungsten halogen8E-5
853922Other, of a power not exceeding 200W and for a voltage exceeding 100V
8539221000Incandescent lamps8E-0
8539222000Decoration lamps8E-0
8539223000Beam lamps8E-0
8539224000Attracting fish lamps8E-0
85392290008E-0
853929Other Other
8539290000Other8E-5
853931Fluorescent,hot cathode
8539310000Fluorescent,hot cathode8E-0
str. 220
8536691000For co-axial cables and printed circuits0E-0
853932Mercury or sodium vapour lamps;metal halide lamps
8539321000Mercury lamps8E-0
8539322000Sodium vapout lamps8E-0
8539323000Metal halide lamps8E-0
853939Other
8539390000Other8E-5
853941A. Arc lamps
8539410000A. Arc lamps8E-0
853949B. Other
8539491010(a) Of machines and mechanical appliances for making semiconductor devices3E-0
8539491090(b) Other8E-0
8539492000Infra-red lamps8E-0
8539901000Of filament lamps8E-5
8539902000Of discharge lamps8E-0
8539909000Other8E-5
854011Colour
8540110000Colour8E-5
854012Black and white or other monochrome
8540120000Black and white or other monochrome8E-5
854020 8540201000other photo-cathodetubes Television camera tubes.E-0
8540209000Other8E-0
854040Data/graphic display tubes, colour, with a phosphor dot screen pitch smaller than 0.4 ㎜8
854050Data/graphic display tubes, black and white or other8
8540400000Data/graphic display tubes, colour, with a phosphor dot screen pitch smaller than 0.4 ㎜
8540500000monochrome Data/graphic display tubes, black and white or other
854060E-0
HS code (2002)DescriptionBase RateStaging Category
8540601000Colour8E-0
8540609000Other8E-0
854071Magnetrons
8540710000Magnetrons8E-0
854072Klystrons
8540720000Klystrons
str. 221
8E-0
854079Other
8540790000E-0
854081
854089Other
8540810000Receiver or amplifier valves and tubes8E-0
8540891000 8540892000Thermionic valves and tubes for transmitters Discharge tubes8 8E-0 E-0
8540893000Digitron8E-0
8540899000
854091Of cathode-ray tubes
8540911000Deflection coils8E-0
8540912000Electronic guns8E-0
8540913000Shadow mask8E-0
8540919000Other8E-0
854099Other
8540990000Other8E-0
8541101. Diodes, other than photosensitive or light emitting diodes
8541101000Chips,dice and wafers not yet cut into chips0E-0
8541109000Other0E-0
854121With a dissipation rate of less than 1W
8541211000Chips,dice and wafers not yet cut into chips0E-0
8541219000Other0E-0
854129Other
8541291000Chips,dice and wafers not yet cut into chips0E-0
8541299000Other0E-0
8541303. Thyristors,diacs and triacs,other than photosensistive
8541301000devices Chips,dice and wafers not yet cut into chips0E-0
8541302000Thyristors0E-0
8541303000Diacs0E-0
8541304000Triacs0E-0
8541404. Photosensitive semiconductor devices,including photovoltaic cells whether or not assembled in modules or made up into panels; light emitting diodes
8541401000Chips,dice and wafers not yet cut into chips0E-0
8541402010Laser devices0E-0
8541402090Other0E-0
8541409010Photovoltaic cells0E-0
85414090200E-0
str. 221
8E-0
854079Other
8541409030Photovoltaic cells(photovoltaic cells,including solar cells,photodiodes,photocouples and photorelays Charge coupled devices(CCD)0
85414090900E-0 E-0
854150Other
85415010005. Other semiconductor devices Chips,dice and wafers not yet cut into chips0E-0
8541502000Rectifier devices0E-0
8541509000Other0E-0
8541606. Mounted piezo-electric crystals
8541601000Crystal vibrator0E-0
8541609000Other0E-0
8541907. Parts
8541901000A. Lead frames0E-0
8541902000B. Of diodes0E-0
8541903000C. Of transistors0E-0
8541909000
8542101. Cards incorporating an electronic integrated circuit ("smart" cards)
HS code (2002)DescriptionBase RateStaging Category
85421000001. Cards incorporating an electronic integrated circuit ("smart" cards)0E-0
854221Digital
8542211000Chips,dice and wafers not yet cut into chips0E-0
8542212010DRAM (Dynamic random access memory)0E-0
8542212020SRAM(Static random access memory)0E-0
8542212030Flash memory0E-0
8542212090Other0E-0
85422130000E-0
8542219000Other0E-0
854229Other
8542291000Chips,dice and wafers not yet cut into chips0E-0
8542299000Other0E-0
8542603. Hybrid integrated circuits
str. 222
85426000003. Hybrid integrated circuits0E-0
8542704. Electronic microassemblies
85427000004. Electronic microassemblies0E-0
8542905. Parts
8542901000Lead frames0E-0
8542909000Other0E-0
854311Ion implanters for doping semiconductor materials
8543110000Ion implanters for doping semiconductor materials0E-0
854319Other
8543190000Other8E-0
8543202. Signal generators
85432000002. Signal generators8E-5
8543303. Machines and apparatus for electroplating,electrolysis or
85433000003. Machines and apparatus for electroplating,electrolysis orE-0
8543404. Electric fence energisers
8543400000 8543814. Electric fence energisers Proximity cards8E-0
8543810000
854389
8543891010Medicated water electrolysis apparatusE-0
85438910208E-0
8543891030appliances Audio mixers8E-0
8543891040 8543891050Equalizers Ozon generator8 8E-0
8543891090E-0
8543892000Electrical machines with translation or dictionary functions0E-0
8543899010High frequency amplifiers8
8543899020Detectors,including optical8E-5
8543899030sensor Electrical nerve stimulation (T.E.N.S)0E-0
85438990908E-0 E-5
854390Other
85439010106. Parts Of ion implanters for doping semiconductor materials0E-0
8543901090Other8E-0
8543909010Flat panel displays for electrical machines with transition or dictionary functions(including LCD, Electro Luminescence, Plasma and other technologies)0E-0
8543909020Printed Circuit Assemblies for electrical machines with transition or dictionary functions, which consist of one or more printed0E-0
8543909090 854411Other
str. 222
85426000003. Hybrid integrated circuits0E-0
8544111000Of copper Insulating lacquer or enamel insulated
8544119000Other8E-5
854419Other8E-5
8544190000 854420Other8E-0
8544200000Co-axial cable and other co-axial electric conductors Co-axial cable and other co-axial electric conductors8E-0
HS code (2002)DescriptionBase RateStaging Category
854430Ignition wiring sets and other wiring sets of a kind used invehicles,aircraft or ships
8544300000Ignition wiring sets and other wiring sets of a kind used invehicles,aircraft or ships8E-5
854441Fitted with connectors
8544411010Of a kind used for telecommunications0E-0
8544411090Other8E-0
8544412010Of a kind used for telecommunications0E-0
8544412090
8544419010Of a kind used for telecommunications0E-0
8544419090Other8E-5
854449Other
8544491010Of a kind used for telecommunications0E-0
8544491090Other8E-0
8544492010Of a kind used for telecommunications0E-0
8544492090Other8E-5
8544499010Of a kind used for telecommunications
8544499090Other8E-5
854451Fitted with connectors
8544511010Of a kind used for telecommunications0E-0
8544511090Other8E-5
8544512010Of a kind used for telecommunications0E-0
8544512090Other8E-5
8544519010Of a kind used for telecommunications0E-0
8544519090Other8E-8
854459Other
8544591000Rubber insulated wire8E-0
8544592000Plastic insulated wire8E-5
8544599000Other8E-5
str. 222
85426000003. Hybrid integrated circuits0E-0
854460Other electric conductors, for a voltage exceeding 1,000V
8544601010
str. 223
Plastic insulated wire8E-0
8544601090Other8E-8
8544602010Plastic insulated wire8E-0
8544602090Other8E-5
8544603010Plastic insulated wire8E-0
8544603090Other8E-0
854470Optical fibre cables
8544700000Optical fibre cables0E-0
854511A. Of a kind used for furnaces
8545110000A. Of a kind used for furnaces5E-0
854519B. Other
8545190000B. Other5E-0
8545202. Brushes
85452000002. Brushes8E-0
8545903. Other
8545901000Carbons rod8E-0
8545909000Other8E-0
854610Of glass
8546101000Rated at not more than 1,000V8E-0
8546102000Rated at more than 1,000V8E-0
854620Of ceramics
8546201000Rated at not more than 1,000V8E-0
8546202000Rated at more than 1,000V but not more than 10kV8E-0
8546203000Rated at more than 10kV but not more than 100kV8E-0
8546204000Rated at more than 100kV but not more than 300kVE-0
8546205000300kV8
854690Rated at more than8E-0
8546901000Artificial plastic insulators8E-0
8546909000Other8E-5
854710Insulating fittings of ceramics
8547100000Insulating fittings of ceramics8E-0
854720 8547200000Insulating fittings of plastics Insulating fittings of plastics8E-5
HS code (2002)DescriptionBase RateStaging Category
854790Other
8547900000Other8E-5
8548101. Waste and scrap of primary cells, primary batteries and electric accumulators;spent primary cells, spent primary batteries and spent electric accumulators
str. 223
Plastic insulated wire8E-0
8544601090Other8E-8
8548101000A. Of subheading 3824.906.5E-0
8548102000B. Of subheading 7204.21,7204.29,7204.30 or 7204.491E-0
8548103000C. Of subheading 74.040E-0
8548104000D. Of subheading 7503 or 79021E-0
8548105000E. Of subheading 78.021E-0
8548106000F. Of subheading 8107.10.2000 or 8111.005E-0
8548107000G. Of heading 85.06(other than parts of subheading 8506.90)8E-0
8548109000H. Other8E-0
854890 85489000002. Other8E-5
860110 86011000001. Powered from an external source of electricity 1. Powered from an external source of electricity5E-0
8601202. Powered by electric accumulators 2.
8601200000Powered by electric accumulators 1. Diesel-electric locomotives
8602100000Diesel-electric0E-0
860210
8602902. Other
86029000002. Other
8603101. Powered from an external source of electricity Coaches
86031010005E-0
8603102000Vans and trucks5E-0
8603902. Other
8603901000Coaches5E-0
8603902000Vans and trucks Railway or tramway maintenance or service5E-0
860400vehicles,whether or not self-propelled (for example,workshops,cranes,ballast tampers,trackliners,testing coaches and track inspection vehicles).
8604001000Workshops5E-0
8604002000Cranes5E-0
8604003000Testing coaches5E-0
8604004000Track inspection vehicles5E-0
8604009000Other5E-0
860500Railway 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).
str. 223
Plastic insulated wire8E-0
8544601090Other8E-8
8605001010Sleeping cars5E-0
8605001090
str. 224
Other5E-5
86050020002. Luggage vans5E-0
86050030003. Travelling post office coaches
8605004000 86050090004. Hospital coaches 5. Other5 5E-0 E-0
8606101. Tank wagons and the like
86061000001. Tank wagons and the like0E-0
8606202. Insulated or refrigerated vans and wagons,other than those of subheading 8606.10
86062000002. Insulated or refrigerated vans and wagons,other than those of subheading 8606.100E-0
8606303. Self-discharging vans and wagons,other than those of subheading 8606.10 or 8606.20
86063000003. Self-discharging vans and wagons,other than those of subheading 8606.10 or 8606.200E-0
860691A. Covered and closed
8606910000A. Covered and closed0E-0
860692B. Open,with non-removable sides of a height exceeding 60cm
86069960cm C. Other
86069200000E-0
HS code (2002)DescriptionBase RateStaging Category
8606990000C. Other0E-0
860711A. Driving bogies and bissel-bogies
8607110000A. Driving bogies and bissel-bogies5E-0
860712B. Other bogies and bissel-bogies
8607120000B. Other bogies and bissel-bogies5E-0
860719C. Other,including parts
8607191000Axles5E-5
8607192000Wheels5E-8
8607193000Pair of axle and wheel5E-0
8607199000Other5
860721A. Air brakes and parts thereof
8607210000A. Air brakes and parts thereof5E-0
860729B. Other Other
8607290000B.5E-8
8607303. Hooks and other coupling devices,buffers,and parts thereof.
8607301000Hooks5E-0
str. 224
Other5E-5
86050020002. Luggage vans5E-0
8607302000Coupling device5E-0
8607303000Buffers5E-0
8607309000Other5E-0
860791A. Of locomotives
8607910000A. Of locomotives5E-0
860799B. Other
8607990000B. Other5E-0
860800waterways,parking facilities,port installations
8608001000parts of the foregoing. Railway or tramway track fixtures and fittings8E-0
8608002000Mechanical signalling,safety or traffic control equipment8E-0
8608009000Parts8E-5
860900Containers (including containers for the transport of fluids) specially designed and equipped for carriage by one or more modes of transport.
8609001000For the transport of fluids0E-0
8609002000For the transport of compressed gas0E-0
8609003000For the transport of ordinary goods and material0E-0
8609004000For the transport of live animals0E-0
8609005000Of freezer and refrigerator0E-0
8609009000Other0
8701101. Pedestrian controlled tractorsE-0
8701100000 8701201. Pedestrian controlled tractors8E-0
8701200000 8701302. Road tractors for semi-trailers 2. Road tractors for semi-trailers 3. Track-laying tractors8
87013000003. Track-laying tractors0E-0
str. 225
8701904. Other
8701901000A. Road tractors for trailers8E-0
8701909110Of less than 50HP0E-0
8701909190Other0E-0
8701909900Other8E-0
870210With compression-ignition internal combustion piston
8702101000engine(diesel or semi-diesel) Micro-buses10E-5
8702109000Other10E-5
870290Other
8702900000Other10E-5
870310Vehicles specially designed for travelling on snow;golf cars and similar vehicles
8703101000For travelling on snow8E-0
8703102000Golf cars8E-0
HS code (2002)DescriptionBase RateStaging Category
870321Of a cylinder capacity not exceeding 1,000cc
8703211000Of sedan type8E-5
8703212000of jeep type8E-0
8703213000Carryall truck type,sedan delivery type and similar type8E-0
8703214000Station wagons8E-5
8703215000Ambulances8E-0
8703216000Home8E-0
8703219000Other8E-5
870322Of a cylinder capacity exceeding 1,000cc but not exceeding 1,500cc
8703221000Of sedan type8E-5
8703222000of jeep type8E-0
8703223000Carryall truck type,sedan delivery type and similar type8E-0
8703224000Station wagons8E-0
8703225000Ambulances8E-0
8703226000Home cars8E-0
8703229000Other
8703233,000cc
8703231000Of sedan type8E-5
8703232000of jeep type8E-5
8703233000Carryall truck type,sedan delivery type and similar type8E-0
8703234000Station wagons8E-0
8703235000Ambulances8E-0
str. 225
8701904. Other
8703236000Home cars8E-0
8703239000Other8E-0
870324Of a cylinder capacity exceeding 3,000cc
8703241000Of sedan type8E-0
8703242000of jeep type8E-0
8703243000Carryall truck type,sedan delivery type and similar type8E-0
8703244000Station wagons8E-0
8703245000Ambulances8E-0
8703246000Home cars8E-0
8703249000Other8E-0
870331Of a cylinder capacity not excceding 1,500 ㏄
8703311000Of sedan type8E-5
8703312000of jeep type8E-0
8703313000Carryall truck type,sedan delivery type and similar type8E-0
8703314000Station wagons8E-0
8703315000Ambulances8E-0
8703316000Home cars8E-0
8703319000Other8E-0
870332Of a cylinder capacity exceeding 1,500 ㏄ but not exceeding 2,500 ㏄
8703321000Of sedan type8E-0
8703322000of jeep type8E-5
8703323000Carryall truck type,sedan delivery type and similar type8E-0
8703324000Station wagons8E-0
8703325000Ambulances8E-0
8703326000Home cars8E-0
8703329000Other8
870333Of a cylinder capacity exceeding 2,500 ㏄ OfE-0
8703331000sedan type8E-5
8703332000of jeep type8E-5
8703333000Carryall truck type,sedan delivery type and similar type8E-0
8703334000Station wagons8E-5
8703335000Ambulances8E-0
8703336000Home cars8E-0
8703339000Other8E-0
870390Other
8703901000Of sedan type8E-0
str. 225
8701904. Other
8703902000of jeep type8E-0
8703903000Carryall truck type,sedan delivery type and similar type8E-0
HS code (2002)DescriptionBase RateStaging Category
8703904000Station wagons8E-0
8703905000Ambulances8E-0
8703906000Electric vehicle8E-0
8703907000 87039090008E-0
870410Other8E-0
8704100000Dumpers designed for off-highway use Dumpers designed for off-highway use0E-0
870421g.v.w.not exceeding 5 tonnes
8704211000General motor vehicles for the transport of goods10E-5
8704219010Freezer and refrigerator vehicles10E-5
8704219020Tank lorries10E-5
870421909010E-5
870422g.v.w.exceeding 5 tonnes but not exceeding 20 tonnes
8704221000General motor vehicles for the transport of goods10E-5
8704229010Freezer and refrigerator vehicles10E-5
8704229020Tank lorries10E-5
87
str. 226
04229090Other10E-5
870423g.v.w.exceeding 20 tonnes:
8704231000General motor vehicles for the transport of goods10E-5
8704239010Freezer and refrigerator vehicles10E-5
8704239020Tank lorries10E-5
870423909010E-5
870431 8704311000g.v.w.not exceeding 5 tonnes General motor vehicles for the transport of goods10E-5
8704319010Freezer and refrigerator vehicles10E-5
8704319020Tank lorries10E-5
8704319090Other10E-5
870432g.v.w.exceeding 5 tonnes
8704321000General motor vehicles for the transport of goods10E-5
8704329010Freezer and refrigerator vehicles10E-5
8704329020Tank lorries10E-5
8704329090Other10E-5
870490Other
8704901000General motor vehicles for the transport of goods10E-5
8704909010Freezer and refrigerator vehicles10E-5
8704909020Tank lorries10E-5
8704909090Other10E-5
870510Crane lorries
8705101000Of telescopic boom type8E-0
8705102000Of latticed boom type8E-0
8705109000Other8E-0
870520Mobile drilling derricks
8705200000Mobile drilling derricks8E-0
870530Fire fighting vehicles
8705300000Fire fighting vehicles8E-0
870540Concrete-mixer lorries
8705400000Concrete-mixer lorries8E-0
870590Other
8705901010Agicultural spraying lorries8E-0
8705901090Other8E-0
8705909010Breakdown lorries8E-0
8705909020Road sweeper lorries8E-0
8705909030Mobile workshops8E-0
str. 226
04229090Other10E-5
870423g.v.w.exceeding 20 tonnes:
8705909040Mobile broadcast vans8E-0
8705909050Mobile clinics8E-0
8705909060radiotelephony receiving vans and radar vehicles8
8705909070Snow-ploughs and snow-blowers8E-0
8705909090Other8E-0
870600Chassis fitted with engines,for the motor vehicles of headings 87.01 to 87.05.
8706001010A. Of those specified in subheading 8701.20.0000, 8701.90.10008E-0
8706001090B. Other8E-5
HS code (2002)DescriptionBase RateStaging Category
87060020002. For the motor vehicles falling within heading 87.028E-0
87060030003. For the motor vehicles falling within heading8E-0
87060040004. For the motor vehicles falling within heading 87.048E-5
87060050005. For the motor vehicles falling within heading 87.058E-5
870710 87071000001. For the vehicles of heading 87.03 1. For the vehicles of heading 87.038E-5
870790 87079010102. Other (1) Of those specified in subheading 8701.20,0000, 8701 .90.10008E-0
8707901090(2) Other8E-0
8707902000B. For the motor vehicles falling within heading 87.028E-0
87079030008
8707904000D. For the motor vehicles falling within heading 87.05 Bumpers and parts thereof8E-5
870810 8708100000Bumpers and parts thereof8E-5
870821Safety seat belts
8708210000Safety seat belts8E-5
870829Other
8708291000Air bags8
8708299000Other8E-5
870831 8708310000Mounted brake linings Mounted brake linings8E-5
870839Other
8708391000Brake boosers8E-5
8708392000Electronic control brakes8E-5
str. 226
04229090Other10E-5
870423g.v.w.exceeding 20 tonnes:
8708399000Other8E-5
870840Gear boxes
8708400000Gear boxes8E-5
870850Drive-axles with differential,whether or not provided with other transmission components
8708500000Drive-axles with differential,whether or not provided with other
870860Non-driving axles and
8708600000transmission components8E-5
870870wheels and parts and accessories
8708700000E-8
870880 8708800000Suspension shock-absorbers Suspension shock-absorbers8E-5
870891RadiatorsE-5
870892Silencers and exhaust pipes
8708910000Radiators8
8708920000 870893CluTVhes and parts8E-5
8708930000Clutches and parts thereof8E-5
870894 8708940000Steering wheels,steering columns and steering boxes Steering wheels,steering columns and steering boxes8E-5
8708991010For the motor vehicles falling within heading8E-0
8708991020
str. 227
87.028E-0
8708991030For the motor vehicles falling within heading 87.03E-5
8708991040For the motor vehicles falling within heading 87.048E-5
8708991050For the motor vehicles falling within heading 87.058 8E-5
8708999000
870911
8709110000Electrical Electrical8E-0
870919Other
8709190000Other8E-0
870990Parts
8709900000Parts8E-5
871000Tanks and other armoured fighting vehicles,motorised,whether or not fitted with weapons,and
8710001000parts of such vehicles. 1. Tanks0E-0
HS code (2002)DescriptionBase RateStaging Category
87100020002. Other armoured fighting vehicles,motorised0E-0
87100090003. Parts0E-0
871110With reciprocating internal combustion piston engine of a cylinder capacity not exceeding 50 ㏄
8711101000Motor cycles8E-5
8711102000Mopeds8E-5
8711103000Side-cars8E-5
8711109000Other8E-5
871120With reciprocating internal combustion piston engine of a cylinder capacity exceeding 50 ㏄ but not exceeding 250 ㏄
8711201000Motor cycles8E-8
8711202000Side-cars8E-5
8711209000Other8E-5
871130With reciprocating internal combustion piston engine of a
8711301000cylilnder capacity exceeding 250 ㏄ but not exceeding 500 ㏄ Motor cycles8E-5
8711302000Side-cars8E-5
8711309000Other8E-5
8711402000
871140800
8711401000
8711409000 871150Other8E-5
8711501000Motor8E-0
8711502000cycles Side-cars8E-0
8711509000Other8E-0
str. 227
87.028E-0
871190Other
8711901000Motor cycles8E-0
8711902000Side-cars8E-0
8711909000Other8E-0
871200Bicycles and other cycles (including delivery tricycles),not motorised.
8712001000Racing bicycles8E-0
8712009010For transportation of goods8E-0
8712009020Tricycles8E-0
8712009090Other8E-0
871310Not mechanically propelled
8713100000Not mechanically propelled0E-0
871390Other0E-0
8713900000 871411Other Saddles
871419Other
8714110000Saddles8E-5
8714208E-5
8714190000Other Of carriages for disabled persons0
871491Frames and forks,and parts thereofE-0
8714200000 8714911000Of carriages for disabled persons Frames8E-5
8714912000Forks8E-5
8714919000Other parts8E-0
871492Wheel rims and spokes
8714921000Wheel Rims8E-0
871493Hubs,other than coaster braking hubs and hub brakes,and free-wheel sprocket-wheels
8714931000Hubs, other than coaster braking hubs and hub brakes8E-0
8714922000 8714932000Free-wheel sprocket-wheels8E-0
871494Brakes,including coaster braking hubs and hub brakes,and parts thereof
8714949000Parts
8714941000Coaster braking hubs and hub brakes
8714942000thereof8E-5
HS code (2002)DescriptionBase RateStaging Category
871495Saddles
8714950000Saddles8E-0
871496Pedals and crankgear,and parts thereof
8714961000Pedals8E-0
str. 227
87.028E-0
8714962000Crankgear8E-0
8714969000
str. 228
Parts thereof8E-0
871499Other
8714990000Other8E-5
871500Baby carriages and parts thereof.
8715000000Baby carriages and parts thereof.8E-0
871610Trailers and semi-trailers of the caravan type,for housing or camping
8716100000Trailers and semi-trailers of the caravan type,for housing or camping8E-0
8716200000Self-loading or self-unloading trailers and the transport of
871620goods:8E-0
871631Tanker trailers and tanker semi-trailers8E-0
8716310000 871639Tanker trailers and tanker semi-trailers Other
8716390000Other8E-0
871640Other trailers and semi-trailers
8716400000Other trailers and semi-trailers8E-5
871680Other vehicles
8716801000Hand-carts8E-5
8716802000Carts drawn by ox or horse8E-5
8716803000Sledges8E-0
8716809000Other8E-0
871690Parts
8716901000Of trailers and semi-trailers8E-5
8716909000Other8E-5
8801101. Gliders and hang gliders
8801101000A. Gliders0E-0
8801102000B. Hang gliders0E-0
8801902. Other
8801901000A. Balloons and dirigibles8E-0
88019090000E-0
880211B. Other weight not exceeding 2,000 ㎏
8802111000A. Of an unladen For military use0E-0
8802119000Other0E-0
880212
8802121000For military use0E-0
8802129000Other
8802202. Aeroplanes and other aircraft, of an unladen weight not exceeding 2,000 ㎏0E-0
8802209000Other0E-0
str. 228
Parts thereof8E-0
871499Other
8802303. Aeroplanes and other aircraft, of an unladen weight
8802203000exceeding 2,000 ㎏ but not exceeding 15,000 ㎏
8802301000 8802302000Of propeller type Of turbo-propeller type0E-0
8802303000Of turbo-jet type0E-0 E-0
8802401000
8802309000
880240Other0E-0
8802403000Other
8802402000type0E-0
88024090000E-0
8802605. Spacecraft(including satellites) and suborbital and spacecraft launch vehicles
HS code (2002)DescriptionBase RateStaging Category
8802601010(1) Satellites0E-0
8802601090(2) Other0E-0
8802602000B. Spacecraft launch vehicles0E-0
8802603000 8803101. Propellers and rotors and parts thereofE-0
88031000001. Propellers and rotors and parts thereof 2. Under-carriages and parts thereof0E-0
8803202. Under-carriages and parts thereof0
88032000003. Other parts of aeroplanes orE-0
880330 8803301000helicopters A. Of aeroplanes0E-0
8803302000B. Of helicopters
8803904. Other0E-0
8803901000 8803902000gliders and hang gliders B. Spacecraft(including satelliters)0E-0
8803909000C. Other0E-0
880400Parachutes(including dirigible parachutes and paragliders)
8804001000and rotochutes; parts thereof and accessories thereto. 1. Parachutes (including dirigible parachutes and paragliders)0E-0
88040020002. Rotochutes0E-0
8804009010A. Of parachutes(including dirigible parachutes and paragliders)0E-0
8804009020 8805101. Aircraft launching gear and parts thereof; deck-arrestor
8805101010or similar gear and parts thereof (1) For military use and police use0E-0
str. 228
Parts thereof8E-0
871499Other
8805101090(2) Other5E-0
8805102010(1) For military use and police use0E-0
8805102090(2) Other5E-0
8805109010(1) For military use and police use0E-0
8805109090(2) Other
str. 229
5E-0
880521A. Air combat simulators and parts thereof
8805211010(a) For military and police use0E-0
8805211090(b) Other5E-0
8805212010(a) For military and police use0E-0
8805212090(b) Other5
880529B. OtherE-0
8805291010(a) For military and police use0
8805291090(b) Other5E-0
8805292010(a) For military and police use (b) Other0E-0
88052920901. Cruise ships, excursion boats and5E-0
890110similar vessels principally designed for the transport of persons; ferry- boats of all kinds
89011000001. Cruise ships, excursion boats and similar vessels principally designed for the transport of persons; ferry-boats of all kinds0E-0
8901202. Tankers
89012000000E-0
890130 89013000003. 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 other0E-0
890190
8901901000A. Vessles for the transport of goods0E-0
8901902000B. Vessels for the transport of both persons and goods0E-0
890200Fishing vessels; factory ships and other vessels fishery products.
8902001020FRP ships0E-0
8902001010 8902001030Wooden ships0E-0
8902001090Other0E-0
8902002010A. Factory ships and other vessels for processing orE-0
8902002090B. Other0E-0
890310Inflatable
8903100000Inflatable8E-0
890391Sailboats,with or without auxiliary motor
HS code (2002)DescriptionBase RateStaging Category
8903910000Sailboats,with or without auxiliary motor8E-0
890392Motorboats,other than outboard motorboats
str. 229
5E-0
880521A. Air combat simulators and parts thereof
8903920000Motorboats,other than outboard motorboats8E-0
890399Other
8903991000Outboard motorboats8E-0
8903999000Other8E-0
890400Tugs and pusher craft.
89040010001. Tugs5E-0
89040020002. Pusher craft5E-0
89040090003. Other
8905101. Dredgers
89051000001. Dredgers5E-0
8905202. Floating or submersible drilling or production platforms
8905201000Drilling ships platforms5E-0
8905202000Production plat forms5E-0
8905209000Other5E-0
8905903. Other
8905901000Light-vessels5E-0
8905902000Fire-floats5E-0
8905903000Floating cranes5E-0
8905904000Generating vessels5E-0
8905905000Salvage ships5E-0
8905906000Work-shop vessels5E-0
8905907000Drilling ships5E-0
8905908000Floating docks5E-0
8905909000Other5E-0
8906101. War ships
89061000001. War ships0E-0
8906902. Other
89069000002. Other0E-0
8907101. Inflatable rafts
89071000001. Inflatable rafts5E-0
8907902. Other
8907901000Rafts(other than subheading 8907.10)5E-0
8907902000Tanks5E-0
8907903000Coffer-dams5E-0
8907904000Landing-stages5E-0
8907905000Buoys5E-0
8907906000Beacons5E-0
8907909000
str. 230
Other5E-0
890800Vessels and other floating structures for breaking up. 1. Ship,bots and other vessels for breaking up1
89080010002. OtherE-0
89080090001E-0
900110Optical fibres, optical fibre bundles and cables
9001101000Optical fibres8E-0
9001102000Optical fibre bundles8E-0
9001103000Optical fibre cables
900120Sheets and plates of polarising material
9001200000Sheets and plates of polarising material8E-0
900130Contact lenses
9001300000Contact lenses8E-0
900140Spectacle lenses of glass
9001401000For correcting visions8E-0
9001409000Other8E-0
900150Spectacle lenses of other materials
9001501000For correcting visions8E-5
9001509000 900190Other8E-5
9001901000Prisms8E-0
9001902000Other Mirrors8E-0
9001903000Other lenses8E-0
9001909000Other8E-8
HS code (2002)DescriptionBase RateStaging Category
900211For cameras,projectors or photographic enlargers or
9002111000reducers For photographic cameras.8E-0
9002119010For movie cameras and V.T.R cameras8E-0
9002119020For projectors8E-0
9002119090Other
900219Other
9002191000For microscopes8E-0
9002192000For astronomical telescopes8E-0
9002199000Other8E-0
9002202. Filters
9002201000For photographic cameras8E-0
9002209000Other8E-0
9002903. Other
9002901000A. For photographic cameras8E-0
9002909010semiconductor devicesE-0
9002909090(2) Other8E-5
str. 230
Other5E-0
890800Vessels and other floating structures for breaking up. 1. Ship,bots and other vessels for breaking up1
900311Of plastics
9003110000Of plastics8E-0
900319Of other materials
9003191000Made of or combined with precious metals8E-0
9003199000Other8E-5
900390Parts
9003900000Parts8E-5
900410Sun-glasses
9004101000Made of or combined with precious metals8E-0
9004109000Other8E-0
900490Other
9004901010Made of,or combined with,precious metals8E-0
9004901090Other8E-0
9004909010Made of,or combined with,precious metals8E-0
9004909090Other8E-0
900510Binoculars
9005100000Binoculars8E-0
900580Other instruments
9005801000Monoculars8E-0
9005802010Reflecting telescopes8E-0
9005802020Astronomical refracting telescopes8E-0
9005802030Transit instruments,equatorial or zenith telescopes and altazimuths8E-0
9005802090Other8E-0
9005809000Other
900590 9005900000Parts and accessories (including mountings) Parts and accessories (including mountings)8E-0
9006101. Cameras of a kind used for preparing printing plates or cylinders
90061000001. Cameras of a kind used for preparing printing plates or cylinders8E-0
900620microfilm,microfiche or other microforms
str. 231
900630microfilm,microfiche or other microforms 3. Cameras specially designed for underwater use,for aerial survey or for medical or surgical examination of internal
90062000002. Cameras of a kind used for recording documents on8E-0
9006301000For subaqueous photography Air survey cameras8 8E-0 E-0
9006302000 90063030008E-0
9006304000For medical or surgical examination of internal organs
900640Comparision cameras for forensic and criminological purposes 4. Instant print cameras8E-0
9006401000Instant polaroid cameras8E-0
HS code (2002)DescriptionBase RateStaging Category
9006402000Instant sticker cameras8E-0
9006409000Others8E-0
900651A. With a through-the-lens viewfinder(single lens
9006511000refles(SLR)),for roll film of a width not exceeding 35 ㎜ (1) Cameras designed for specially purpose8E-0
9006519000(2) Other8E-0
900652B. Other,for roll film of a width less than 35 ㎜
9006529000(2) Other8E-0
9006521000
900653
9006539010Single use/disposable cameras8E-0
90065390908E-8
900659D. Other
9006591000(1) Cameras designed for specially purpose8E-0
9006599000(2) Other8E-5
900661 9006610000Discharge lamp("electronic") flashlight apparatus8E-0
900662Discharge lamp("electronic") flashlight apparatus Flashbulbs,flashcubes and the like
9006620000Flashbulbs,flashcubes and the like8E-0
900669Other
9006690000Other8E-0
900691For cameras
9006910000For cameras8E-5
900699Other
9006990000Other8E-5
900711For film of less than 16 ㎜ width or for double-8 ㎜ film For film of less than 16 ㎜ width or for double-8 ㎜ film8E-0
9007110000
str. 231
900630microfilm,microfiche or other microforms 3. Cameras specially designed for underwater use,for aerial survey or for medical or surgical examination of internal
9007190000
900719Other Other8E-0
900720Projectors
9007201000For film of less than 16 ㎜ width8E-0
9007209010For film of less than 20 ㎜ width8E-0
9007209020㎜ width8E-0
9007910000For cameras8E-0
900792For projectors
9007920000For projectors8E-0
900810Slide projectors
9008100000Slide projectors8E-0
900820Microfilm,microfiche or other microform readers,whether or not capable of producing copies
9008200000Microfilm,microfiche or other microform readers,whether or not capable of producing copies8E-0
900830Other image projectors
9008300000Other image projectors8E-0
900840Photographic(other than cinematographic) enlargers and
9008401000reducersE-0
9008402000For microfilm8E-0
9008409000Other8E-0
900890Parts and accessories
9008900000Parts and accessories8E-0
900911Operating by reproducing the original image directly onto
9009110000Operating by reproducing the original image directly onto the copy (direct process)0E-0
900912Operating by reproducing the original image via an intermediate onto the copy (indirect process)
9009120000intermediate onto the copy (indirect process)E-0
900921Incorporating an optical system Incorporating an optical system
9009210000 900922Of the contact type0E-0
HS code (2002)DescriptionBase RateStaging Category
9009220000Of the contact type8E-0
900930Thermo-copying apparatus
9009300000Thermo-copying apparatus8E-0
900991Automatic document feeders
9009910000Automatic document feeders0E-0
str. 231
900630microfilm,microfiche or other microforms 3. Cameras specially designed for underwater use,for aerial survey or for medical or surgical examination of internal
900992Paper feeders
9009920000Paper feeders0E-0
900993Sorters
9009930000
str. 232
0E-0
900999Other
9009990000Apparatus and equipment for automatically developing photographic( including cinematographic) film or paper in
901010rolls or for automatically exposing developed film to rolls of photographic paper
9010101000For photo-engraving8E-0
9010102000For microfilm8E-0
9010109010For the purpose of semiconductor manufacturing0E-0
9010109090Other8E-0
901041Direct write-on-wafer apparatus
9010410000Direct write-on-wafer apparatus0E-0
901042Step and repeat aligners
9010420000Step and repeat aligners0E-0
901049Other0E-0
9010490000 901050 9010501000Other Other apparatus and equipment for photographic(including cinematographic) laboratories;negatoscopes Developing apparatus for semiconductor manufacturing0E-0
9010502000Apparatus for the projection or drawing of circuit patterns on sensitised flat panel display substrates0E-0
9010509000Other8E-0
901060Projection screens
9010600000Projection screensE-0
901090Parts and accessories
9010901010Of the apparatus of subheadings 9010.41 to 9010.49, 9010.50.10000E-0
9010901090Other0E-0
9010902000Of subheading 9010.50.20000
9010909000Other8
9011101000E-0
901120Stereoscopic microscopesE-0
901110
9011109000Other microscopes,for8E-0
9011201010Fitted with equipment specifically designed for the handling and transport of semiconductor wafers or reticles0E-0
9011201090Other8E-0
9011209000Other8E-0
901180Other microscopes
9011801000Polarising microscopes8E-5
9011802000Metallurgical microscopes8E-8
9011803000Phase contrast and interference microscopes8E-0
9011804000Biological microscopes8E-5
str. 232
0E-0
900999Other
9011805000Comparison microsecopes8E-0
9011809000Other8E-0
901190Parts and accessories
90119010000E-0
9011909000Of subheadings 9011.10.1000, 9011.20.10108E-8
901210Other Microscopes other than optical microscopes; diffraction
9012101010apparatus Electron beam microscopes fitted with equipment specifically designed for the handling and transport of semiconductor wafers or reticles0E-0
HS code (2002)DescriptionBase RateStaging Category
9012101090Other8E-0
9012102000Diffraction apparatus8E-0
901290 9012901000Of subheading9012.10.1010 Other0E-0
90129090008E-0
901310Telescopic sights for fitting to arms; periscopes; telescopes designed to form parts of machines,appliances,instruments or apparatus of this ch or Section XVI
9013100000Telescopic sights for fitting to arms; periscopes; telescopes designed to form parts of machines,appliances,instruments or apparatus of this Chapter or Section XVI8E-0
901320Lasers,other than laser diodes
9013200000Lasers,other than laser diodes8E-0
901380Other devices, appliances and instruments
9013801010For opto-electronic watchs8E-0
9013801020For electronic calculators0E-0
9013801030For televisions8E-0
9013801090Other8E-5
9013802000Magnifiers,loupes,thread counters8E-0
9013803000Door viewers (door eyes)8E-5
901380
str. 233
9000 901390Other Parts and accessories8
9013901000Of subheading9013.80.10200E-0
9013909000Other8E-8
901410Direction finding compasses
9014101010For aircrafts8E-0
9014101090Other8E-5
9014102010For aircrafts8E-0
9014102090Other8E-0
9014109000Other8E-8
901420Instruments and appliances for aeronautical or space navigation (other then compasses) Instruments and appliances for aeronautical or space navigation8
901480instruments and appliances Other instruments and appliances8
9014200000 9014800000(other then compasses) OtherE-0
901490Parts and accessories For aircraftsE-0
90149010008E-0
9014909000Other8E-0
901510Rangefinders
9015100000Rangefinders8E-0
901520Theodolites and tachymeters (tacheometers) Theodolites and tachymeters (tacheometers)
90152000008E-0
901540Levels Photogrammetrical surveying instruments and appliances
901530 9015300000Levels8E-0
901580 9015801000Other instruments and appliances
9015400000Photogrammetrical surveying instruments and appliances8E-0
9015802000For use in the field. For hydrographic use8 8E-0 E-0
9015803000For oceanographic use8E-0
9015804000For hydrological use8E-0
9015805000For meteorological use8E-0
9015809000Other8E-8
901590Parts and accessories
9015900000Parts and accessories8E-0
901600Balances of a sensitivity of 5cg or better,with or without weights.
9016001000Direct reading balances8E-0
9016002000Electronic balances8E-0
9016008000Other8E-5
str. 233
9000 901390Other Parts and accessories8
9013901000Of subheading9013.80.10200E-0
9016009000 901710Parts or accessories Drafting tables and machines,whether or not automatic8E-0
HS code (2002)DescriptionBase RateStaging Category
9017101000Plotters0E-0
9017109000Other8E-0
901720Other drawing,marking-out or mathematical calculating
9017201010Plotters0E-0
9017201090Other8E-0
9017202010Plotters0E-0
9017202090Other8E-0
9017203000Mathematical calculating instruments8E-0
9017204000Pattern generating apparatus of a kind used for producing masks or reticles from photoresist coated substrates0E-0
9017209000Other8E-0
901730Micrometers,callipers and gauges
9017301000Micrometers8E-5
9017302000Dialgauges8E-0
9017303000Vernier callipers8E-0
9017309000Other8E-5
901780Other instruments
9017801000Divided scales,measuring rod and tapes8E-0
9017809010For the purpose of semiconductor manufacturing0E-0
9017809090Other8E-8
901790Parts and accessories
9017901010Of subheading 9017.20.40000E-0
9017901090Other0E-0
9017909010Printed Circuit Assemblies of plotters, which consist of one or more printed circuits of heading 85.340E-0
9017909020Flat panel displays for plotters (including LCD, Electro Luminescence, plasma and other technologies)0E-0
9017909090Other8E-0
901811Electro-cardiographs
9018111000Electro-cardiographs8E-5
9018119000Parts and accessories8E-0
901812Ultrasonic scanning apparatus
str. 233
9000 901390Other Parts and accessories8
9013901000Of subheading9013.80.10200E-0
9018120000Ultrasonic scanning apparatus8E-5
901813Magnetic resonance imaging apparatus
9018130000Magnetic resonance imaging apparatus8E-8
901814Scintigraphic apparatus
9018140000Scintigraphic apparatus8E-0
901819 9018191000Other Electro-encephalographs Audiometers and similar apparatus8 8E-0 E-0
9018192000Electro-tonographs8E-0
9018194000system
str. 234
9018197000Patient monitoring8E-5
9018198000Other8E-5
9018199000Parts and accessories8E-5
9018202. Ultra-violet or infra-red ray apparatus
9018201000Ultra-violet or infra-red ray apparatus8E-5
9018209000Parts and accessories8E-0
901831Syringes,with or without needles
9018310000Syringes,with or without needles8E-5
901832Tubular metal needles and needles for sutures
9018321000Needles for injections8E-0
9018322000Needles for sutures8E-0
90183290008E-8
901839Other
9018391000Other Blood transfusion set or intravenous set8E-8
9018392000Catheters8E-8
9018398000Other8E-8
9018399000Parts and accessories8E-8
901841Dental drill engines, whether or not combined on a single
9018411000base with other dental equipment Dental drill engines8E-0
9018419000Parts and accessories8E-0
HS code (2002)DescriptionBase RateStaging Category
901849Other
9018491000Dental8E-0
9018492000burs Dental units8E-0
9018493000Scalers for treating tartar8E-5
9018498000Other8E-5
9018499000Parts and8
9018505. Other ophthalmic instruments and appliances
9018501000Ophthalmic instruments and appliances8E-0
9018509000Parts and accessories8E-5
9018906. Other instruments and appliances
9018901000A. Pregnancy diagnostic apparatus8E-0
9018909010Other ordinary surgical instruments and appliances8E-8
9018909020Gynaecological or obstetrical instruments8E-0
str. 234
9018197000Patient monitoring8E-5
9018909030Endoscopes(gastrescopes,peritoneoscopes,cystoscopes and the like)8
9018909040Artificial kidney apparatus8E-8
9018909050Dialyzers for artificial kidney apparatus8E-0
9018909060Veterinary instrument and appliances8E-8
9018909080Other8E-8
9018909090Parts and accessories8E-5
901910Mechano-therapy appliances; massage apparatus;
9019101000Mechano-therapy appliances0E-0
9019102000Massage apparatus0E-0
9019103000Psychological aptitude-testing apparatus0E-0
9019109000Parts and accessories0E-0
901920Ozone therapy,oxygen therapy,aerosol therapy,artificial respiration apparatus
9019201000respiration or other therapeutic Ozone therapy apparatus0E-0
9019202000Oxygen therapy apparatus0E-0
9019203000Aerosol therapy apparatus0E-0
9019204000Artificial respiration apparatus0E-0
9019208000Other0E-0
9019209000Parts and accessories0E-0
902000Other breathing appliances and gas masks,excluding protective masks having neither mechanical parts nor
9020001000replaceable filters. Gas masks8E-0
9020008000Other breathing appliances8E-0
9020009000Parts and accessories8E-0
902110Orthopaedic or fracture appliances
9021100000Orthopaedic or fracture appliances0E-0
902121Artificial teeth
9021210000Artificial teeth0E-0
902129Other
9021290000Other0E-0
902131Artificial joints
9021310000Artificial joints0E-0
902139Other
9021390000Other Hearing aids,excluding parts and accessories0 0
str. 234
9018197000Patient monitoring8E-5
9021400000 902150and accessories Pacemakers for stimulating heart muscles,excluding parts and
902140
9021500000Pacemakers for stimulating heart muscles,excluding parts accessories0E-0
902190 9021901000 9021908000Other Screws,staples,pins or the like which are insterted inside the human body Other0 0E-0 E-0
9021909000Parts and accessoriesE-0
902212 9022120000Computed tomography apparatus Computed tomography apparatus8E-8
HS code (2002)DescriptionBase RateStaging Category
902213Other, for dental uses
9022130000Other, for dental uses8E-8
902214Other, for medical,surgical or veterinary uses
9022141020Angiography units8E-5
9022141030Bone densimeter
str. 235
8E-0
9022141090Other8E-5
9022142000For verterinary use8E-0
902219For other uses
9022191000For physical or chemical testing8E-0
9022192000For industrial use8E-0
9022199000Other8E-0
902221For medical,surgical,dental or veterinary uses
9022211010Gamma cameras8E-0
9022211020Linear accelerators8
9022211030Cobalt 60 therapy units8E-0
9022211090Other8E-0
9022212000For verterinary use8E-0
902229For other uses
9022291000For physical or chemical testing8E-0
9022292000For industrial use8E-0
9022299000Other8E-0
902230X-ray tubes
9022300000X-ray tubes8E-8
902290Other,including parts and accessories
9022901010X-ray generators8E-0
9022901020X-ray screens8E-8
9022901030X-ray high tension generators8E-5
9022901090Other8E-8
9022909000Parts and accessoreis8E-8
902300demonstrational purposes(for example,in education or exhibitions),unsuitable for other uses.
9023001000Models of human or animal anatomies8E-0
9023009000Other8E-5
902410Machines and appliances for testing metals
9024101000Hardness testing machines8E-0
9024102000Tensile testing machines8E-5
9024103000Compression testing machines8E-0
9024104000Fatigue testing machines8E-0
9024105000Universal type testing machines8E-0
9024109000Other8
902480Other machines and appliances
9024801010Testing machines to detect changes in the dimensions of textile8E-0
9024801020Abrasion testing machines8E-0
str. 235
8E-0
9022141090Other8E-5
9024801090Other8E-0
9024809010Elasticity meters8E-0
9024809020Plastimeters8E-0
9024809090Other8E-5
902490Parts and accessories
9024901000Sensor(devices sensing a specific quantity of change,whether or not combined with equipment which convert measured signal into electrical signal)8E-0
9024909000Other8E-5
902511Liquid-filled,for direct reading
9025111000Clinical or veterinary thermometers0E-0
90251190008E-0
902519Other Other
9025191000Thermometers8E-5
9025192010Optical pyrometers8E-0
90251920908
902580 9025801000Other instruments
9025802010Hydrometers and similar floating instruments Mercury barometer8 8E-0 E-5
HS code (2002)DescriptionBase RateStaging Category
9025802090Other8E-0
9025803010Psychrometers8E-0
90258030208E-0
9025803090Other8E-0
9025809000Other8E-5
902590Parts and accessories
9025901100Temperature sensor8E-8
9025901200Humidity sensor8E-5
9025901900Other sensor8E-0
9025909000Other8E-8
902610For measuring or checking the flow or level of liquids0
9026101000Flow meters gaugesE-0
9026102000Level0E-0
9026109000Other0E-0
902620For measuring or checking pressure
str. 236
9026201110Liquid type0E-0
9026201120Metallic type0E-0
9026201190Other0E-0
9026201900Other0E-0
9026209000Other0E-0
902680Other instruments or apparatus
9026801000Heat meters0E-0
9026802000Anemometers0E-0
9026809000Other0E-0
902690Parts and accessories
9026901100Level sensor0E-0
9026901200Flow mass or speed sensor0E-0
9026901300Pressure sensor0E-0
9026901400Thermal sensor,other than temperature sensor and calorie0E-0
9026901900sensor Other sensor0E-0
9026909000Other0E-0
902710Gas or smoke analysis apparatus
9027100000Gas or smoke analysis apparatus8E-5
902720Chromatographs and electrophoresis instruments
9027200000Chromatographs and electrophoresis instruments0E-0
902730Spectrometers spectrophotometers and spectrographs using optical radiations(UV,visible,IR)
9027301000Spectrometers0E-0
9027302000Spectrophotometers0E-0
9027303000Spectrograph0E-0
902740Exposure meters
9027400000Exposure meters8E-0
902750Other instruments and apparatus using optical
9027501000radiations(UV,visible,IR) Polarimeters0E-0
9027502000Refractometers0E-0
9027503000Colorimeters0E-0
9027504000Luxmeters0E-0
9027509000Other0E-0
902780Other instruments and apparatus
9027801000For physical or chemical analysis0E-0
9027802010P.H meters0E-0
9027802020Calori meters0E-0
9027802030Visco meters0E-0
str. 236
9026201110Liquid type0E-0
9027802040Expansion meters0E-0
9027802090Other0E-0
902790Microtomes;parts and accessories
9027901000Microtomes8E-0
9027909110Gas sensor8E-0
9027909121
9027909122 9027909130Of smoke Calorie sensor8 0E-0
9027909190Other sensor0E-0 E-0
HS code (2002)DescriptionBase RateStaging Category
9027909910For the purpose of semiconductor manufacturing0E-0
9027909991For gas or smoke analysis apparatus and microtomes8E-8
90279099990E-0
902810 9028101010Gas meters Of digital type8E-0
9028101090OtherE-5
90281020008
902820Calibrating meters8E-0
9028201010Of digital type8E-0
9028201090Other8E-8
9028202000Calibrating meters8E-0
902830Electricity meters
9028301010Not less than 50A8E-8
9028301020Less than 50A8E-8
9028302000Calibrating meters8E-0
902890Parts and accessories
9028900000Parts and accessories8E-0
902910Revolution counters,production counters,taximeters,mileometers pedometers and the like
9029101000Revolution counters8E-0
9029102000Production counters8E-0
9029103000Taximeters8E-0
9029104000Mileometers8E-5
9029105000Counters for indicating the working hours of machines8E-0
9029109000Other8
902920indicators andE-8
9029201010Speed tachometers; stroboscopes Chronometric system8E-0
9029201090Other8E-0
9029202000Stroboscopes8E-0
str. 236
9026201110Liquid type0E-0
902990Parts and accessories
9029901100Speed sensor8E-5
9029901200Rotation sensor8E-0
9029901900Other sensor8E-0
9029909000Other8E-8
903010Instruments and apparatus for measuring or detecting ionising radiations
9030100000Instruments and apparatus for measuring or detecting ionising radiations0E-0
903020Cathode-ray oscilloscopes and cathode-ray oscillographs
9030201000Cathode-ray oscilloscopes8E-5
9030202000Cathode-ray oscillographs8E-0
903031Multimeters
903039Other
str. 237
90303100008
9030391000 9030392000Volt meters Am meters8 8E-0 E-0
9030393000Circuit testers8E-0
9030394000Registance meters8E-0
9030395000Galvanometer8E-0
9030396000Frequency measuring apparatus8E-0
9030399000Other Other instruments and apparatus specially8E-5
903040designed for telecommunications(for example,crosstalk meters,gain measuring instruments,distortion factor
9030401000meters,psophometers) Crosstalk meter0E-0
9030402000Gain measuring instruments0E-0
9030403000Distortion factor meters0E-0
9030404000Psophometers0E-0
9030409000Other0E-0
903082For measuring or checking semiconductor wafers or devices
9030820000For measuring or checking semiconductor wafers or devices0E-0
903083Other, with a recording device Other, with a recording device8E-8
9030830000
HS code (2002)DescriptionBase RateStaging Category
903089Other
9030890000Other8E-5
903090Parts and accessories
9030901100Electromagnetic sensor8E-0
9030901200Radiation ray sensor8E-0
9030901900Other sensor8E-0
9030909010E-0
9030909090Other8E-5
903110 90311000001. Machines for balancing mechanical parts 1. Machines for balancing mechanical parts8E-5
9031202. Test benches
90312000002. Test benches8E-5
9031303. Profile projectors
9031301000For the purpose of semiconductor manufacturing0E-0
9031309000 903141for inspecting photomasks or reticles used in manufacturing
9031419000semiconductor devices Focimeters Other0 0E-0
9031411000E-0
str. 237
90303100008
903149 9031491000Other Optical surface testers8E-0
9031492000Optical goniometers or angle gauges8E-0
9031493000Focimeters8E-0
9031499010semiconductor wafers
9031499090Other8E-5
9031805. Other instruments,appliances and machines
9031801000A. Ultrasonic fish finders8E-0
9031802000Load-cells8E-5
9031809010Equipment for testing the characteristics of internal combustion engines8E-0
9031809020Gear testing machines8E-0
9031809030Planimeters8E-0
9031809040Spherometers8
9031809050Apparatus for checking textile materials8E-0
9031809060Ultra-sonic thickness measuring instruments8E-0 E-8
9031809070Instruments for detecting faults cracks or other defects8E-0
9031809080Dynamometers8
9031809091For the purpose of semiconductor manufacturing0E-0
9031809099Other
9031906. Parts and accessories
9031901111Of subheadings 9031.41, 9031.49.90100E-0
9031901119Of other0E-0
9031901190Other8E-0
9031901291Of subheadings 9031.41, 9031.49.90100E-0
9031901292Of other semiconductor manufacturing0E-0
9031901299Other8E-0
9031901911Of subheadings 9031.41, 9031.49.90100E-0
9031901919Of other0E-0
9031901990Other8E-5
9031909011Of subheadings 9031.41, 9031.49.90100E-0
9031909019Of other0E-0
9031909090Other8E-5
9032101. Thermostats
9032101010(1) For refrigerators8E-0
str. 237
90303100008
9032101020(2) For aircraft5E-0
9032101090(3) Other8E-5
9032102000B. Of fixed type8E-0
9032202. Manostats
90322000002. Manostats8E-0
903281A. Hydraulic or pneumatic
HS code (2002)DescriptionBase RateStaging Category
9032811010(A) For aircraft5E-0
9032811090(B) Other8E-0
9032812010For aircraft5E-0
9032812091semiconductor devices3E-0
90328120992) Other8E-0
9032819010(A) For aircraft5E-0
9032819090(B) Other8E-0
903289B. Other
9032891010(A) For aircraft
str. 238
5E-0
9032891090(B) Other8E-0
9032892010(A) For aircraft5E-0
9032892090(B) Other8E-0
9032893010(A) For5
9032893090(B) Other8E-0
9032899010(A) For aircraft5E-0
9032899090(B) Other8E-5
9032904. Parts and accessories
9032901000A. For aircraft5E-8
9032909000B. Other
903300in this ch) for machines,appliances,instruments or apparatus of ch 90.
9033000000Parts and accessories(not specified or included elsewhere in this Chapter) for machines,appliances,instruments or apparatus of Chapter 90.8E-5
910111With mechanical display only With mechanical display only
91011100008E-0
910112With opto-electronic display only
9101120000With opto-electronic display only8E-0
910119
9101190000Other Other8E-5
910121With automatic winding
9101210000With automatic winding8E-0
910129Other
9101290000OtherE-0
910191Electrically operated operated
91019100008
910199Other8E-0
910211A. With mechanical display only
9101990000Other8E-0
9102111000(1) For the blind (2) With dials bands or similar of precious metal or of metal clad8 8E-0 E-0
9102112000with precious metal
9102119010Battery or accumulator operated8E-0
9102119090Other8E-0
910212B. With opto-electronic display only
9102121000Battery or accumulator operated8E-0
9102129010For the blind8E-0
9102129020With dials bands or similar of precious metal or of metal clad with precious metal8E-0
str. 238
5E-0
9032891090(B) Other8E-0
9102129090Other8E-0
910219C. Other
9102191000Battery or accumulator operated8E-0
9102199010For the blind8E-0
9102199020With dials bands or similar of precious metal or of metal clad with precious metal8E-0
9102199090Other8E-0
910221 9102211000winding (1) For the blind (2) With dials bands or similar of precious metal or of metal8
9102212000clad8E-0
9102219000 910229(3) Other B. Other8E-0
HS code (2002)DescriptionBase RateStaging Category
9102291000(1) For the blind8E-0
9102292000(2) With dials bands or similar of precious metal or of metal clad with precious metal.8E-0
9102299000(3) Other8E-0
910291A. Electrically operated
9102911000(1) Stop-watches8E-0
9102912000(2) For the blind8E-0
9102919010Battery or accumulator powered8E-0
9102919090
910299B. Other
9102991000(1) Stop-watches8E-0
9102992000(2) For the blind8E-0
9102999000(3) Other8E-0
910310Electrically operated
9103101000Travel clocks8E-0
9103109000Other8E-0
910390Other
9103901000Travel clocks8E-0
9103909000Other8E-5
910400Instrument panel clocks and clocks of a similar type for vehicles,aircraft,spacecraft or vessels.
9104001000For vehicles8E-0
9104002000 9104004000For aircraft For vessels8 8E-0
9104009000Other8E-0
910511Electrically operated
9105110000Electrically operated8E-5
910519Other
str. 238
5E-0
9032891090(B) Other8E-0
9105190000Other
str. 239
8E-5
910521Electrically operated
9105210000Electrically operated8E-0
910529Other
9105290000Other
910591Electrically operated
9105910000Electrically operated8E-5
910599Other
9105990000Other8E-5
910610Time-registers; time-recorders
9106100000Time-registers; time-recorders8E-0
910620Parking meters
9106200000Parking meters8E-0
910690Other
9106901000Watchmen's telltales8E-0
9106902000Timers8E-0
9106909000Other8E-0
910700Time swiTVhes with clock or waTVh movement or with synchronous motor.
9107001000With synchronous motor8E-0
9107009000Other8E-0
910811mechanical display can be incorporated5E-0
910812With opto-electronic display only
9108110000With mechanical display only or with a device to which a mechanical display can be incorporated
9108120000With opto-electronic display only5E-0
910819Other
9108190000Other With automatic winding5E-0
910820
9108200000With automatic winding
910890Other
9108900000 910911
9109110000Of alarm clocks5E-5
HS code (2002)DescriptionBase RateStaging Category
910919Other
9109190000Other8E-5
910990Other
9109900000Other8E-0
911011Complete movements,unassembled or partly
9110111000assembled(movement sets) Battery or accumulator powered8E-0
9110112000With automatic winding8E-0
9110119000Other8E-0
str. 239
8E-5
910521Electrically operated
911012Incomplete movements,assembled.
9110121000Battery or accumulator powered.8E-0
9110122000With automatic winding8E-0
91101290008
911019Rough movements
9110191000Battery or accumulator powered8E-0
9110192000With automatic winding8E-0
9110199000Other8E-0
911090Other
9110901000Battery or accumulator powered8E-5
9110909000Other8E-0
9111101. Cases of precious metal or of metal clad with precious metal
91111000001. Cases of precious metal or of metal clad with precious metal8E-0
911120 91112000002. Cases of base metal,whether or not gold-or silver-plated 2. Cases of base metal,whether or not gold-or silver-plated8E-0
9111803. Other cases cases
91118000003. Other8E-0
9111904. Parts
9111901000A. Of precious metal or metal clad with precious metal8E-0
9111909000B. Other8E-0
911220Cases
9112200000Cases8E-0
911290Parts
9112900000Parts8E-0
9113101. Of precious metal or of metal clad with precious metal 1. Of precious metal or of metal clad with precious metal8E-0
9113202. Of base metal,whether or not gold-or silver-plated8
91131000002. Of base metal,whether or not gold-or silver-plated
9113200000 9113903. Other plasticsE-0
9113901000Of8E-0
9113902000Of leather or composition leather8E-0
9113909000Other8E-0
911410Springs,including hair-springs
9114100000Springs,including hair-springs8E-0
911420Jewels
9114200000Jewels8E-5
911430Dials
str. 239
8E-5
910521Electrically operated
9114300000Dials8E-5
911440Plates and bridges
9114400000Plates and bridges8E-0
911490Other
str. 240
9114900000Other8E-0
920110Upright pianos Other
9201101000automatic8
9201109000
920120 9201200000Grand pianos Grand pianos8E-0
9201901000 9201909000Harpsichords Other8 8E-0 E-0
920210Played with a bow
9202101000Violins8E-0
HS code (2002)DescriptionBase RateStaging Category
9202109000Other8E-0
920290Other
9202901000Guitars8E-0
9202902000Harps8E-0
9202903000Mandolines8E-0
9202904000Banjo8E-0
9202909000Other8E-5
920300Keyboard pipe organs; harmoniums and similar keyboard instrument with free metal reeds.
9203001000Pipe organs8E-0
9203002000Reed organs8E-0
9203009000Other8E-0
920410Accordions and similar instruments.
9204101000Accordions8E-0
9204102000Melodicas8E-0
9204109000Other8E-0
920420Mouth organs
9204200000Mouth organs8E-0
920510
9205101000Trumpets8E-5
9207903000Trombones8E-0
9205102000 9205109000Other8E-5
920590Other
9205901010Flutes8E-5
9205901020Clarinets8E-0
9205901030Saxophones8E-5
9205901040Recoder8E-0
9205901090Other8E-0
9205909000Other8E-8
920600Percussion musical instruments(for
9206001000example,drums,xylophones,cymbals,castanets,maracas). Drums8E-5
str. 240
9114900000Other8E-0
9206002000Xylophones8E-0
9206003000Cymbals8E-8
9206004000Castanets8E-5
9206005000Maracas8E-0
9206006000Tambourine8E-0
9206009000Other8E-8
920710Keyboard instruments,other than accordions
9207101000Organs(including synthesizers)8E-0
9207103000Pianos8E-0
9207109000Other8E-0
920790Other
9207901000Guitars8E-0
9207902000Accordions8E-0
9207909000Other
920810Musical boxes
9208100000 OtherMusical boxes8 8E-0 E-0
920890 9208901000 Fair groundorgans Mechanical street organs8E-0
9208902000 9208903000Mechanical singing birds8E-0
9208904000Musical saws8E-0
9208909000
920910Metronomes,tuning forks and piTVh pipes
9209100000Metronomes,tuning forks and pitch pipes8E-0
920920Mechanisms for musical boxes
9209200000Mechanisms for musical boxes8E-0
920930Musical instrument strings wire
9209301000Of metal8E-0
9209309000 OtherParts and accessories8E-5
920991for pianos
HS code (2002)DescriptionBase RateStaging Category
9209910000Parts and accessories for pianos8E-0
920992Parts and accessories for the musical instruments of heading 92.02
9209920000Parts and accessories for the musical instruments of heading 92.028E-5
920993Parts and accessories for the musical instruments of heading 92.03
9209930000Parts and accessories for the musical instruments of heading 92.038E-0
str. 240
9114900000Other8E-0
920994Parts and accessories for the musical instruments of heading 92.07
9209940000Parts and accessories for the musical instruments of heading 92.07
9209998E-5
9209991000For musical movements8E-0
9209999000Other8E-5
930111Self-propelled
9301110000Self-propelled0E-0
930119Other
str. 241
9301190000Other0E-0
930120Rocket launchers; flame-throwers; grenade launchers;
9301200000torpedo tubes and similar projectors Rocket launchers; flame-throwers; grenade launchers; torpedo tubes and similar projectors0E-0
930190Other
9301900000Other pistols,other than those of heading 93.03 or0E-0
930200Revolvers and 93.04.0
93020090000
93020010001. For military useE-0
9303100000 9303202. Other 2. Other sporting,hunting or target-shooting8E-0 E-0
9303101. Muzzle-loading firearms
9303209000B. Other8E-0
930330 93033010003. Other sporting,hunting or target-shooting rifles
9303201000A. For hunting8E-0
9303900000Air guns
9303309000 930390B. other 4. Other 4. Other8 8 8E-0 E-0
930400Other arms(for example,spring,air or gas guns and pistols,truncheons),excluding those of heading 93.07.
9304009000Other
9305101. Of revolvers or pistols
93040010008E-0
9305101000A. Of articles of heading 93.020E-0
930529B. Other
930521 9305210000A. Shotgun barrelsE-0
9305290000 930591B. Other8E-0
930599 9305990000B. Other B. Other8
9305910000A. Of military weapons of heading 93.01 A. Of military weapons of heading 93.010E-0
93061000001. Cartridges for riveting or similar tools or for captive-bolt humane killers and parts thereof
930621A. Cartridges A. CartridgesE-0
9306210000E-0
930629 9306290000B. Other B. Other0E-0
HS code (2002)DescriptionBase RateStaging Category
930630Other cartridges and parts thereof
str. 241
9301190000Other0E-0
93063000003. 3. Other cartridges and parts thereof0E-0
9306904. Other
93069000004. Other0E-0
930700Swords,cutlasses,bayonets,lances and similar arms and parts thereof and scabbards and sheaths therefor.
9307000000Swords,cutlasses,bayonets,lances and similar arms and parts thereof and scabbards and sheaths therefor.0E-0
940110Seats of a kind used for aircraft
9401100000Seats of a kind used for aircraft0E-0
940120Seats of a kind used for motor vehicles
9401200000Seats of a kind used for motor vehicles0E-5
940130 9401302000 9401303000Of cane Of covered with leather0E-0 E-0
9401309000Other0E-0
940140Seats other than garden seats or camping
9401401000equipment,convertible into beds Of cane0E-0
9401402000Of covered with leather0E-0
9401409000Other0E-0
940150Seats of cane,osier,bamboo or similar materials
9401501000Of cane0E-0
9401509000Other0E-0
940161Upholstered
9401611000Of covered with leather0E-0
9401619000Other0E-0
940169Other
9401691000E-0
9401699000Other0E-0
940171Upholstered
9401711000Other
9401719000 940179Other
9401791000Covered with leather0E-0
9401799000 9401801000 9401809000Other Of stone Other0 0E-0
940180Other
940190Parts
9401901000Of wooden8E-5
9401902000Of metal8E-0
9401909000Other8E-0
str. 241
9301190000Other0E-0
940210Dentists',barbers' or similar chairs and parts thereof
9402101010Dentists' chairs0E-0
9402101020Optical chairs0E-0
9402101090Other0E-0
9402109010Barbers or beauty shop's chairs0E-0
9402109090Other0E-0
940290Other
9402901000Operating tables0E-0
9402902000Gynecologic tables0E-0
9402903000Delivery tables0E-0
9402908000Other0E-0
94029090000E-0
940310Parts Metal furniture of a kind used in offices
9403100000Metal furniture of a kind used in offices0E-0
940320Other metal furniture
9403201000Beds0E-0
9403209000Other0E-0
940330Wooden furniture of a kind used in offices
9403301000Desks0E-0
9403309000Other0E-0
HS code (2002)DescriptionBase RateStaging Category
940340Wooden furniture of a kind used in the kiTVhen
9403401000Dinner tables8E-5
9403409000Other8E-5
940350Wooden furniture of a kind used in the bedroom
9403501000Beds0E-0
9403509000Other0E-0
940360Other wooden furniture
9403601010Stationery chests0E-0
9403601020Dressing tables0E-0
9403601030Dressers(wardrobes)0E-0
9403601090Other0E-0
9403609010chests0E-0
9403609020Dressing tables0E-0
9403609030Dressers(wardrobes)0E-0
9403609090Other0E-0
940370Furniture of plastics
9403700000Furniture of plastics0E-0
940380Furniture of other materials, including cane,osier,bamboo or similar materials
9403800000Furniture of other materials, including cane,osier,bamboo or similar materials0E-0
str. 242
chairs0E-0
9402101090Other0E-0
940390Parts
940410Mattress supports
9403900000Parts8E-5
9404100000Mattress supports8E-8
940421 9404210000Of cellular rubber or plastics,whether or not covered Of cellular rubber or plastics,whether or not covered
940429Of other materials8E-8
9404290000Of other materials8E-5
9404300000Sleeping bags8E-0
940430
9404908E-5
9404900000
940510Chandeliers and other electric ceiling or wall lighting fittings,excluding those of a kind used for lighting public open spaces or thoroughfares Of filament lamps
94051010008E-0
9405102000Of fluorescent lamps8E-0
9405109000Other8E-5
940520Electric table,desk,bedside or floor-standing lamps
9405201000Of filament lamps8E-0
9405202000Of fluorescent lamps8E-0
9405209000Other8E-5
940530Lighting sets of a kind used for Christmas trees
9405301000Of filament lamps8 8E-0 E-8
9405309000Other Othr electric lamps and lighting fitting8 8E-0 E-8
940540 9405401000 9405402000Of anti-explosive type Of flood type
9405403000Of street type8E-0
9405409000Other8E-0
940550Non-electrical lamps and lighting fittings
9405500000Non-electrical lamps and lighting fittings8E-5
940560Illuminated signs,illuminated name-plates and the like
9405601000Of neon tubes
str. 243
8E-0
9405602000Of filament lamps8E-0
9405603000Of fluorescent lamps8E-0
9405609000Other8E-5
940591Of glass
9405911000Of chandeliers8E-5
9405919000Other8E-5
940592 9405921000Of plastics Of chandeliers8E-5
HS code (2002)DescriptionBase RateStaging Category
9405929000Other8E-0
940599Other
9405991000Of chandeliers8E-5
9405999000Other8E-5
940600Prefabricated buildings.
9406001000Of wood8EXC
9406009010Of plastic8E-0
9406009020Of iron or steel8E-0
9406009030Of aluminium8E-0
9406009090
950100example,tricycles,scooters,pedal cars); dolls' carriages.
9501001000Children's tricycles0E-0
9501002000Scooters0E-0
9501003000Pedal cars0E-0
9501004000Dolls' carriages0E-0
9501005000Baby's step training0E-0
9501008000Other
9501009000Part's and accessories0E-0
950210Dolls,whether or not dressed
9502101000Of textiles8E-8
9502102000Of rubbers0E-0
9502103000Of plastics8E-8
9502104000Of ceramics0E-0
9502105000Of glasses0E-0
9502106000Of wood0E-0
9502109000Other8E-5
950291Garments and accessories therefor,footwear and headgear and headgear
9502910000Garments and accessories therefor,footwear8E-0
950310Electric trains,including tracks,signals andE-0
9502990000Other0
str. 243
8E-0
9405602000Of filament lamps8E-0
9503101000Electric trains0E-0
9503109000Accessories0E-0
950320Reduced-size ("scale") model assembly kits,whether or not working models,excluding those of subheading 9503.10
9503200000Reduced-size ("scale") model assembly kits,whether or not working models,excluding those of subheading 9503.100E-0
950330Other construction sets and constructional toys
9503300000Other construction sets and constructional toys0E-0
950341Stuffed
9503411000Of textile materials8E-8
9503419000Other8E-5
950349Other
9503491000Of textile material8E-8
9503492000Of rubbers0E-0
9503493000Of8E-0
9503494000Of metal8E-0
9503495000Of ceramics0E-0
9503496000 9503497000Of wood0E-0
9503499000
950350Other8E-8
9503500000 950360Toy musical instruments and apparatus8E-0
9503600000Puzzles Puzzles0 8E-0
950370 9503700000Other toys,put up in sets or outfits Other toys,put up in sets or outfitsE-8
950380Other toys and models,incorporating a motor
9503800000 950390Other toys and models,incorporating a motor Other8E-0
9503901010Balloons, toy balls, kites and the like8E-5
HS code (2002)DescriptionBase RateStaging Category
9503901090Other8E-8
9503909000Parts and accessories (excluding those of subheading0E-0
9504100000Video games of a kind used with a television receiver.0E-0
950420Articles and accessories for billiards
9504201000Billiard tables0E-0
9504202000Billiard ballsE-0
9504209000Other0E-0
str. 243
8E-0
9405602000Of filament lamps8E-0
950430Other games, operated by coins, banknotes (paper currency), discs or other similar articles, other than bowling alley equipment
str. 244
9504300000Other games, operated by coins, banknotes (paper currency), discs or other similar articles, other than bowling alley equipment0E-0
950440Playing cards
9504400000Playing cards0E-0
950490Other
9504901010Pin tablesE-0
9504901020Pin seters0E-0
9504901030Bowling balls0E-0
9504901040Lane0E-0
9504901050Bowling pins0E-0
9504901090Other0E-0
9504902000Electronic games0E-0
9504903000Other articles and equipment0E-0
9504909010Of video games0E-0
9504909020Of electronic games0E-0
9504909090Other0E-0
950510Articles for Christmas festivities
9505100000Articles for Christmas festivities8E-5
950590Other
9505900000 950611Other Skis8E-5
9506110000Ski-fastenings (ski-bindings)E-0
950612
9506120000Ski-fastenings (ski-bindings)8E-0
9506190000Other8E-0
950621
9506210000Sailboards8E-0
950629Other
9506290000Other8E-0
950631Clubs,complete
9506310000Clubs,complete8E-0
950632 9506320000Balls8E-5
950639Balls Other
9506391000clubs8
9506399000Other8E-0
950640Articles and equipment for table-tennis
9506401000Table-tennis tables8E-0
9506402000Table-tennis rackets8E-0
9506403000Table-tennis balls8
9506409000Other8E-0 E-0
950651Lawn-tennis rackets,whether or not
str. 244
9504300000Other games, operated by coins, banknotes (paper currency), discs or other similar articles, other than bowling alley equipment0E-0
9506510000strung Lawn-tennis rackets,whether or not strung8E-0
950659Other
9506591000Badminton rackets8E-0
9506599000Other8E-0
950661Lawn-tennis balls
9506610000 950662Lawn-tennis balls Inflatable8E-0
9506621000Soccer balls8E-5
HS code (2002)DescriptionBase RateStaging Category
9506622000Basket balls8E-0
9506623000Volley balls8E-0
9506624000Hand ballsE-0
9506625000 95066290008E-5
950669Other8E-8
9506691000Badminton shuttlecock8E-0
9506692000Baseballs8E-0
9506699000Other8E-0
950670Ice skates and roller skates,including skating boots with skates attached
9506700000Ice skates and roller skates,including skating boots with skates attached8E-0
950691Articles and equipment for general physical
str. 245
9506910000Articles and equipment for general physical exercise,gymnastics athletics8E-5
950699or Other
9506990000Other8E-5
950710Fishing rods
9507101000Of glass fibre8E-0
9507102000Of carbon8E-0
9507109000Other8E-0
950720Fish-hooks,whether or not snelled
9507200000Fish-hooks,whether or not snelled8E-0
950730Fishing reels
9507300000Fishing reels8E-0
950790Other
9507901000Fish landing nets and other fishing tackles8E-0
9507909000Other8E-5
950810Travelling circuses and travelling menageries
9508100000Travelling circuses and travelling menageries8E-0
950890Other
9508900000 960110Other8E-8
9601100000Worked ivory and articles of ivory8E-0
960190 9601901000Other Of shells8E-5
96019020008E-5
9601903000Of bone8E-0
9601904000Of coral8E-5
9601909000Worked vegetable or mineral carving material and articles of
960200these 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.
9602001000Gelatin capsules8E-0
9602009010Worked vegetable carving material (for example,corozo) and8E-0
9602009020Worked jet (and mineral substitutes for jet),amber,meerschaum agglomerated amber and agglomerated meerschaum,and articles of those substances8E-0
9602009090Other8E-5
960310Brooms and brushes,consisting of twigs or other vegetable materials bound together,with or without handles
str. 245
9506910000Articles and equipment for general physical exercise,gymnastics athletics8E-5
9603100000Brooms and brushes,consisting of twigs or other vegetable materials bound together,with or without handles8E-8
960321Tooth brushes,including dental-plate brushes Tooth brushes,including dental-plate brushes
96032100008E-8
960329Other Other8E-0
9603290000
HS code (2002)DescriptionBase RateStaging Category
960330Artists' brushes,writing brushes and similar brushes for the
9603300000application of cosmetics Artists' brushes,writing brushes and similar brushes for the application of cosmetics8E-5
960340rollers Paint,distemper,varnish or similar brushes (other than
9603400000brushes of subheading 9603.30);paint pads and rollers8E-0
960350Other brushes constituting parts of machines,appliances or vehicles or
9603500000Other brushes constituting parts of machines,appliances vehicles8E-0
960390Other
str. 246
9603900000Other8E-5
960400Hand sieves and hand riddles.
96040000008E-0
960500clothes cleaning.
9605000000clothes cleaning. and parts8E-0
960610Press-fasteners,snap-fasteners and press-studs therefor Press-fasteners,snap-fasteners and press-studs
9606100000and parts therefor Of plastics,not covered with textile material8E-0
960621 9606210000Of plastics,not covered with textile material8E-5
960622material material
9606220000 960629Of base metal,not covered with textile Other8E-0 E-0
96062910008E-5
9606299000Of shell-fish shell blanks8E-8
960630Button moulds and other parts of buttons;
960711Fitted with chain scoops of base metal
9606300000Button moulds and other parts of buttons; button button blanksE-0
960719Other8
9607110000Fitted with chain scoops of base metal8
9607199000Other
9607191000Of plasticE-0
960720Parts
9607201000Of base metal8E-5
9607202000Of plastic8E-5
9607209000Other8E-0
960810Ball point pens
9608100000Ball point pens8E-5
960820Felt tipped and other porous-tipped pens and markers
9608200000Felt tipped and other porous-tipped pens and markers8E-0
960831Indian ink drawing pens8E-0
9608310000 960839Indian ink drawing pens Other
9608391000Fountainpens8E-0
9608399000
960840
9608401000Propelling Pencils8E-0
9608402010Of mechanical type8E-0
9608402090Other8E-0
960850Sets of articles from two or more of the foregoing subheadings
str. 246
9603900000Other8E-5
9608500000Sets of articles from two or more of the foregoing subheadings8E-0
960860Refills for ball point pens,comprising the ball point and ink- reservoir
960891Pen nibs and nib points
9608600000
9608911000Pen nibsE-5
9608912000Nib points8E-8
HS code (2002)DescriptionBase RateStaging Category
960899Other
9608991000Parts8E-5
9608999000Other8E-5
960910Pencils and crayons,with leads encased in a rigid sheath
9609101000Pencils8E-5
9609102000Color pencils8E-5
9609103000Crayons8E-0
960920Pencil leads,black or coloured
9609200000Pencil leads,black or coloured8E-0
960990Other
9609901000Crayons and oil pastels.8E-0
9609902000Pastels8E-0
9609903010For writing8E-0
9609903090Other8E-0
9609909000Other
961000or not framed.
9610001000Slates8E-0
9610002000Black boards8E-0
9610009000Other8E-0
961100Date,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
9611001000hand printing sets incorporating such composing sticks. Stamps8E-0
9611002000Hand printing sets8E-0
9611009000
str. 247
Other8E-0
961210Ribbons
9612101000For typewriter8E-0
9612102000For EDPS machines8E-0
9612109000Other8E-5
961220Ink-pads
9612200000Ink-pads8E-0
961310Pocket lighters,gas fuelled,non-refillable
9613100000Pocket lighters,gas fuelled,non-refillable8E-0
961320Pocket lighters,gas fuelled,refillable
9613200000Pocket lighters,gas fuelled,refillable8
961380Other lighters
961390Parts
9613800000Other lighters8E-0
9613901000Piezo-electric ignition units8 8E-0 E-0
9613909000Other
961420 9614200000Pipes and pipe bowls Pipes and pipe bowls8E-0
961490Other
9614900000Other8E-0
961511Of hard rubber or plastics
9615111000
9615119000Other8E-0
961519Other
9615191000 9615199000Combs Other8 8E-0 E-0
961590Other
96159010008
9615909000OtherE-0
961610mounts and heads therefor
9616100000Scent sprays and similar toilet sprays,and mounts and heads therefor8E-0
961620Powder-puffs and pads for the application of cosmetics or toilet preparations
9616200000
HS code (2002)DescriptionBase RateStaging Category
961700Vacuum flasks and other vacuum vessels,complete with cases; parts thereof other than glass inners.
9617001000Vacuum flasks8E-0
9617002000Vacuum lunch-boxes8E-0
9617008000Other8E-8
9617009000Parts8E-0
str. 247
Other8E-0
961210Ribbons
961800Tailors' dummies and other lay figures; automata and other animated displays used for shop window dressing.
9618001000Tailors' dummies8E-8
9618002000Automata8E-0
9618009000Other8E-8
9701101. Paintings,drawings and pastels
9701101000A. Paintings0E-0
9701102000B. Drawings0E-0
9701103000C. Pastels0E-0
9701902. Other
97019000002. Other0E-0
970200Original engravings,prints and lithographs.
9702000000Original engravings,prints and lithographs.0E-0
970300Original sculptures and statuary,in any material.
97030010001. Sculptures0E-0
97030020002. Statuary0E-0
970400Postage 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.
97040010001. Postage stamps0E-0
97040090002. Other0E-0
970500Collections and collectors' pieces of zoological,botanical,mineralogical,anatomical,historical,arc haeological,palaeontological,ethnographic or numismatic interest.
9705000000Collections and collectors' pieces of zoological,botanical,mineralogical,anatomical,historical,archaeol ogical,palaeontological,ethnographic or numismatic interest.0E-0
970600 Antiquesof an age exceeding one hundred years. Other
9706001000

ANNEX 2-A INDIA'S SCHEDULE OF TARIFF CONCESSIONS

str. 248

| HS Code| Description | Base rate (1.4.2006) | Staging |

| (2002) 010110 | PUREBRED BREEDING ANIMAL | | Category |
| 01011010 | ---- Horses | 30 | RED |
| 01011020 | ---- Asses | 30 | RED |
| 01011090 | ---- Other | 30 | RED |
| 010190 | LIVE HORSES, ASSES, MULES AND HINNIES, NESOI | | |
| 01019010 | ---- Horses for Polo | 30 | RED |
| 01019020 | ---- Asses, mules and hinnies as livestock | 30 | RED |
| 01019090 | ---- Other | 30 | RED |
| 010210 | PURE BREEDING | | |
| 01021010 | ---- Bulls, adult | 5 | RED |
| 01021020 | ---- Cows, adult | 5 | RED |
| 01021030 | ---- Buffaloes, adult and calves | 30 | |
| | | | RED |
| 01021090 | ---- Other | 30 | RED |
| 010290 01029010 | NOT PURE BREEDING ---- Bulls, adult | 5 | RED |
| 01029020 01029090 | ---- Buffaloes, adult and calves | 30 | RED |
| 010310 | ---- Other | 30 | RED |
| | PUREBRED BREEDING | | |
| 01031000 010391 | -- Pure-bred breeding animals NT PURE BREED<50 KG | 5 | RED |
| 01039100 | - Other: --- Weighing less than 50 kg. | 5 | RED |
| 010392 | NT PURE BREED >50KG | | |
| 01039200 | - Other: --- Weighing 50 kg. or more | 5 | RED |

str. 249

| 010410 | Live sheep | | |
| | ---- Sheep including lamb for breeding purpose | 5 | RED |
| 01041010 | | 5 | |
| 01041090 | ---- Other | | |
| | | | RED |
| 010420 01042000 | Live goats | | RED |
| 010511 | -- Goats CHICKEN < 185 G | 5 | |
| | - Weighing not more than 185 g: --- Fowls of the species Gallus | | SEN |
| 01051100 | domesticus | 30 | RED |
| 010512 01051200 010519 | Fowls of turkeys - Weighing not more than 185 g: --- Turkeys Other live poultry weighing < =185 g | 30 | |
| 01051900 010592 | - Weighing not more than 185 g: --- Other CHICKEN WGHT=<2000G | | |
| | - Other: --- Fowls of the species Gallus domesticus, weighing not more | 30 | RED |
| 01059200 010593 01059300 010599 01059900 010611 01061100 010612 01061200 010619 01061900 | than 2000 g Fowls of the spcs gals domstcs wt>200g - Other: --- Fowls of the species Gallus domesticus, weighing more than 2000 g NOT CHICKEN > 185G - Other: --- Other PRIMATES, LIVE - Mammals: --- Primates Whales, dolphins and porpoises (mammals of - Mammals: --- Whales, dolphins and porpoises (mammals of the order Cetacea); manatees and dugongs (mammals of the order MAMMALS, LIVE, NESOI - Mammals: --- Other --- Reptiles (including snakes and turtles) Birds of prey - Birds: --- Birds of prey | 30 30 30 30 30 30 30 | EXC EXC RED RED RED RED |
| 01062000 010631 01063100 010632 | | | RED |
| 010620 | LIVE REPTILES (INCLUDING SNAKES AND TURTLES) Psittaciformes (incldng parrots,parakeets,macaws & cockatoos) | 30 | |
| 02031100 | | | RED |
| 020130 | CUTS BONELESS FRESH CARCASSES - Fresh or chilled: --- Carcasses and half-carcasses | 30 | |
| | - Birds: --- Psittaciformes (including parrots, parakeets, macaws and BIRDS, LIVE, NESOI | 30 | |
| 01063200 | cockatoos) | | |
| | | | RED |
| 010639 | - Birds: --- Other ANIMALS, LIVE, NESOI ---- Bees and other insects, not elsewhere included or specified | 30 30 30 | RED RED RED |
| 01063900 010690 01069010 01069020 | ---- Pureline Stock ---- Other | 30 | |
| 02011000 | -- Carcasses and CUTS WITH BONE | | |
| 020120 02012000 | -- Other cuts with bone in | | RED |
| 01069090 020110 | CARCASS,WHOLE/HALF | | RED |
| | half-carcasses

str. 250

| 30 | RED |
| | | 30 | RED |
| 02023000 | -- Other cuts with bone in CUTS BONELESS | 30 | |
| 02013000 020210 02021000 020220 02022000 | -- Boneless CARCASS,WHOLE/HALF -- Carcasses and half-carcasses CUTS WITH BONE | 30 | RED |
| 020230 | | | RED |
| 020311 | | 30 | RED |
| | | 30 | RED |
| | -- Boneless | | |

| HS Code | Description | Base rate (1.4.2006) | Staging Category |

| (2002) 020312 | FRESH CUTS+BONES | | |
| 02031200 | - Fresh or chilled: --- Hams, shoulders and cuts thereof, with bone in | 30 | RED |
| 020319 02031900 | FRESH CUTS BONELESS - Fresh or chilled: --- Other | 30 | RED |
| 020321 | FROZEN CARCASSES | |

str. 251

|
| 02032100 020322 | - Frozen: --- Carcasses and half-carcasses FROZEN CUTS+BONES | 30 | RED |
| 02032200 020329 | - Frozen: --- Hams, shoulders and cuts thereof, with bone in FROZEN CUT BONELESS | 30 | RED |
| 02032900 020410 | - Frozen: --- Other | 30 | RED |
| 02041000 020421 | -- Carcasses and half-carcasses of lamb, fresh or chilled FRESH SHEEP CARCASS | 30 | RED |
| 02042100 | - Other meat of sheep, fresh or chilled: --- Carcasses and half- carcasses | 30 | RED |
| 020422 02042200 | FRSH SHEEP,CUT+BONE - Other meat of sheep, fresh or chilled: --- Other cuts with bone in | 30 | RED |
| 020423 02042300 | FROZEN LAMB CARCASS - Other meat of sheep, fresh or chilled: --- Boneless | 30 | RED |
| 020430 02043000 | Carcasses and half-carcasses of lamb, frozen -- Carcasses and half-carcasses of lamb, frozen FRZEN SHEEP CARCASS | 30 | RED |
| 020441 02044100 020442 | - Other meat of sheep, frozen: --- Carcasses and half-carcasses FRZN SHEEP CUT+BONE

str. 252

| 30 | RED |
| 020443 | - Other meat of sheep, frozen: --- Other cuts with bone in FRZN SHEEP BONELESS - Other meat of sheep, frozen: --- Boneless | 30 | RED |
| 02044200 02044300 | Crcs & half-crcs of lamb, frsh or chld| 30 | RED |
| 020450 02045000 020500 | Meat of goats -- Meat of goats HORSES,ASSES,MULES -MEAT OF HORSES, ASSES, MULES OR HINNIES, FRESH, | 30 | RED |
| 02050000 020610 02061000 020621 02062100 020622 02062200 020629 02062900 020630 02063000 020641 02064100 020649 02064900 020680 02068010 02068090 020690 02069010 02069090 020711 02071100 020712 02071200 020713 02071300 020714 02071400 020724 02072400 020725 02072500 020726 02072600 020727 02072700 020732 02073200 020733 02073300 | CHILLED OR FROZEN FRESH BOVINE -- Of bovine animals, fresh or chilled FRZN BOVINE TONGUES - Of bovine animals, frozen: --- Tongues FROZEN BOVINE LIVER - Of bovine animals, frozen: --- Livers FROZEN OTHER BOVINE - Of bovine animals, frozen: --- Other FRESH SWINE -- Of swine, fresh or chilled FROZEN SWINE LIVER - Of swine, frozen: --- Livers FROZEN SWINE OTHER - Of swine, frozen: --- Other FRESH OTHER ---- Of sheep or goats ---- Other FROZEN OTHER ---- Of sheep or goats ---- Other CHICKN,WHLE,FRS/CHL - Of fowls of the species Gallus domesticus: --- Not cut in pieces, fresh or chilled CHICKEN,WHOLE,FROZN - Of fowls of the species Gallus domesticus: --- Not cut in pieces, frozen CHKN CUT+ED OFL,F/C - Of fowls of the species Gallus domesticus: --- Cuts and offal, fresh chilled CHCK CUT+ED OFL,FRZ - Of fowls of the species Gallus domesticus: --- Cuts and offal, frozen Meat & edbl ofal of turkys whol frsh/chld - Of turkeys: --- Not cut in pieces, fresh or chilled Meat& edible ofals of turkeys whole,frzn - Of turkeys: --- Not cut in pieces, frozen Cuts and offal ofturkeys fresh/chilled - Of turkeys: --- Cuts and offal, fresh or chilled TRKY CUT+ED OFL,FRZ - Of turkeys: --- Cuts and offal, frozen DCK,GSE+GUIN,WH/F/C - Of ducks, geese or guinea fowls: --- Not cut in pieces, fresh or DCK,GSE+GN N PCE,FZ - Of ducks, geese or guinea fowls: --- Not cut in pieces, frozen | 30 30 30 30 30 30 30 30 30 30 30 30 30 30 100 100 30 30 30 30 30 30 | RED RED RED RED RED RED RED RED RED RED RED RED EXC EXC SEN SEN RED RED RED RED RED RED |
| 02073400 020735 02073500 020736 | - Of ducks, geese or guinea fowls: --- Fatty livers, fresh or chilled D/G/G CUT,N LVR F/C - Of ducks, geese or guinea fowls: --- Other, fresh or chilled | 30 30 | EXC RED RED |
| 02073600 020810 | D,G,G CUT+ED OFL FZ - Of ducks, geese or guinea fowls: --- Other, frozen Of rabbits hares | 30 | |

| HS Code (2002) | Description | Base rate (1.4.2006) | Staging Category |

| 02081000 | -- Of rabbits or hares FROGS' LEGS | 30 | RED |
| 020820 | -- Frogs' | 30 | |
| 02082000 | legs | | RED |
| 020830 02083000 | Of primates -- Of primates Of whaes, dolphines and propoises (mammals of the order| 30 | RED |
| 020840 02084000 | catacea); of manatees and dugongs (mammals of the order sirenia) -- Of whales, dolphines and porpoises (mammals of the order catacea); of manatees and dugongs (mammals of the order sirenia) | 30 | RED |
| 020850 02085000 | Of reptiles (including snakes and turties -- Of reptiles (including snakes and turtles) OTHER | 30 | RED |
| 020890 02089010 | ---- Of wild animals | 30 | RED |
| 02089090 | ---- Other AND POULTRY | 30 | RED |
| 020900 | PIG FAT | | |
| 02090000 | -PIG FAT, FREE OF LEAN MEAT AND POULTRY FAT,NOT RENDERED OR OTHERWISE EXTRACTED, FRESH, CHILLED, | 30 | |
| 021011 | FROZEN, SALTED, IN BRINE, DRIED OR SMOKED HAMS,CUTS+BONE - Meat of swine: --- Hams, shoulders and cuts thereof, with bone in | | RED |
| 02101100 021012 02101200 | Bellies (streaky) and cuts thereof - Meat of swine: --- Bellies (streaky) and cuts thereof | 30 30 | RED RED |
| 03022300 030229 | - Flat fish (Pleutronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae and Citharidae), excluding livers and roes: --- Sole (Solea spp.) OTHER FLATFISH | 30 | RED |

| HS Code (2002) | Description

str. 254

uthynnus (Katsuwonus) pelamis], excluding livers and roes: --- Bigeye tunas (thunnus obesus) | 30 | RED |
| 030345 | BLUEFIN TUNAS, EXCL FILETS, LIVERS & ROES; FROZEN - Tunas (of the genus Thunnus), skipjack or stripe-bellied bonito | | |
| 03034500 | [Euthynnus (Katsuwonus) pelamis], excluding livers and roes: --- Bluefin tunas (thunnus thynnus) | 30 | RED |
| 030346 | FROZEN SOUTHERN BLUEFIN TUNA,NT FILLT,LIVR,ROE, - Tunas (of the genus Thunnus), skipjack or stripe-bellied bonito | | |
| 03034600 | [Euthynnus (Katsuwonus) pelamis], excluding livers and roes: --- Southern bluefin tunas (thunnus maccoyii) | 30 | RED |
| 030349 | OTHER TUNAS | | |
| 03034900 | - Tunas (of the genus Thunnus), skipjack or stripe-bellied bonito [Euthynnus (Katsuwonus) pelamis], excluding livers and roes: --- Other | 30 | RED |
| 030350 | HERRINGS -- Herrings (Clupea harengus, Clupea pallasii), excluding livers and | 30 | RED |
| 030360 | roes | | |
| 03035000 | COD | | |
| 03036000 | -- Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus), excluding livers and roes | 30 | RED |
| 030371 03037100 | SARDINES - Other fish, excluding livers and roes: --- Sardines (Sardina pilchardus, Sardinops spp. ), sardinella (Sardinella spp. ), brisling | 30 | RED |
| | or sprats (Sprattus sprattus) | | |
| 030372 | Haddock (Melanogrammus aeglefinus) - Other fish, excluding livers and roes: --- Haddock | | |
| | (Melanogrammus | 30 | |
| 030373 03037300 | ATLANTIC POLLOCK - Other fish, excluding livers and roes: --- Coalfish (Pollachius virens) | 30 | RED |
| 03037200 | aeglefinus) | | RED |
| 03037400 030375 | - Other fish, excluding livers and roes: --- Mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus) DOGFISH,OTHER SHARK | 30 | RED |
| 03037500 | - Other fish, excluding livers and roes: --- Dogfish and other sharks | 30 | RED |
| 030376 | EELS - Other fish, excluding livers and roes: --- Eels (Anguilla spp.) | | |
| | | 30 | RED |
| 03037600 030377 03037700 | SEA BASS - Other fish, excluding livers and roes: --- Sea bass (Dicentrarchus | 30 | RED |
| 030378 | labrax, Dicentrarchus punctatus) WHITING & HAKE | | |
| 03037800 | - Other fish, excluding livers and roes: --- Hake (Merluccius spp., Urophycis spp.)

str. 254

03037600 030377 03037700 | SEA BASS - Other fish, excluding livers and roes: --- Sea bass (Dicentrarchus | 30 | RED | | 030378 | labrax, Dicentrarchus punctatus) WHITING & HAKE | | | | 03037800 | - Other fish, excluding livers and roes: --- Hake (Merluccius spp., Urophycis spp.) | 30 | RED |
| 030379 | OTHER 0303 | | |
| 03037910 03037920 | ---- Hilsa | 30 | RED |
| 03037930 | ---- Dara ---- Ribbon | 30 | RED RED |
| 03037940 | fish ---- Seer | 30 30 | RED |
| 03037950 | ---- Pomfret (white or silver or black) | 30 | RED |
| 03037960 03037970 | ---- Ghole | 30 | RED |
| 03037980 | ---- Threadfin | 30 | RED |
| 03037991 | ---- Croacker, Grouper, Hounder --- Other: ----- Edible fishmaws of wild life | 30 30 | RED |
| 03037992 | --- Other: ----- Edible shark fins of wild life | 30 | RED RED |
| 03037999 030380 | --- Other: ----- Other | 30 | RED |
| 03038010 03038090 030410 | FISH LIVERS, ROES ---- Egg or egg yolk of fish including shrimps | 30 | RED |
| | ---- Other | | |
| | FRESH NOT STEAKS | 30 | RED |

| HS Code | Description | Base rate (1.4.2006) | Staging Category |

| (2002) 03041000 | -- Fresh or chilled | 30 | RED |
| 030420 | FROZEN FILLETS | | |
| 03042010 | ---- Hilsa | 30 | RED |
| 03042020 | ---- Shark | 30 | RED |
| 03042030 | ---- Seer | 30 | RED |
| 03042040 | ---- Tuna | 30 30 | RED RED |
| 03042050 03042090 | ---- Cuttlefish ---- Other | 30 | RED |
| 030490 | OTHER 0304 | | |
| 03049000 | -- Other | 30 | RED |
| 030510 | MEAL FOR HUMAN CONS | | |
| 03051000 | -- Flours, meals and pellets, of fish fit for human consumption | 30 | RED |
| 030520 | LIVER & ROE -- Livers and roes of fish, dried, smoked, salted or in brine | | |
| 03052000 | | 30 | RED |
| 030530 | FILLET,NOT SMOKED -- Fish fillets, dried, salted or in brine, but not smoked | 30 | RED |
| 03053000 030541 | SMOKED SALMON| | |
| 03054100 | - Smoked fish, including fillets: --- Pacific salmon (Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus), Atlantic salmon (Salmo Salar) and Danube | 30 | RED |
| 030542 03054200 | SMOKED HERRINGS - Smoked fish, including fillets: --- Herrings (Clupea harengus, Clupea pallasii ) | | |
| | salmon (Hucho hucho) | 30 | RED |
| 030549 | OTHER SMOKED - Smoked fish, including fillets: --- Other | | |
| 03054900 030551 | DRIED COD NT SMOKED | 30 | RED |
| | - Dried fish, whether or not salted but not smoked: --- Cod | 30 | RED |
| 03055100 | (Gadus morhua, Gadus ogac, Gadus macrocephalus) OTH DRIED NT SMOKED | | RED |
| 030559 03055910 | ---- Mumbai Duck | 30 | |
| 03055920 | ---- Seer without head | 30 | RED |
| | --

str. 255

-- Sprats | 30 | RED |
| 03055930 | | 30 | |
| 03055990 030561 | ---- Other | | RED |
| | HERRING,NT SMK/DRIE | 30 | |
| 03056100 | - Fish, salted but not dried or smoked and fish in brine: --- Herrings (Clupea harengus, Clupea pallasii ) | | RED |
| 030562 | COD, NT DRIED,SMOKE | | |
| 03056200 | - Fish, salted but not dried or smoked and fish in brine: --- Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus) | 30 | RED |
| 030563 | ANCHOVIES,NT DRY/SM | | |
| | | 30 | RED |
| 030569 | (Engraulis spp.) OTHER, NT DRY/SMOKE | | |
| 03056300 | - Fish, salted but not dried or smoked and fish in brine: --- Anchovies | | |
| 03056920 | ---- Seer without head | 30 | RED |
| 03056930 | ---- Sprats | 30 | RED |
| 03056990 030611 | ---- Other SEA CRAWFISH,LOBST (Palinurus spp., | 30 | RED |
| 03061100 | - Frozen: --- Rock lobster and other sea craw fish | 30 | RED |
| 030612 | Panulirus spp., Jasus spp.) FRZN LOBSTER+SHELL | | |
| 03061210 | ---- Whole, cooked | 30 | RED |
| 03061290 030613 | ---- Other SHRIMP,PRAWN FROZEN | 30 | RED |
| 03061311 03061319 | --- Shrimps (scampi)-macrobactium: ----- AFD Shrimp --- Shrimps (scampi)-macrobactium: ----- Other | 30 30 | RED |
| | ---- Prawns | | RED |
| 03061320 | CRABS+SHELL,FROZEN | 30 | RED |
| 030614 | | | |
| 03061400 | - Frozen: --- Crabs | 30 | RED |
| 03061900 | - Frozen: --- Other, including flours, meals and pellets, of crustaceans, fit for human consumption O SEA CRAWFSH,N FRZ | 30 | RED |
| | - Not frozen: --- Rock lobster and other sea craw fish (Palinurus spp., | 30 | RED |
| 030621 03062100 | Panulirus spp., Jasus spp.) LOBSTER, NOT FROZEN | 30 | RED |
| 030622 03062200 | - Not frozen: --- Lobsters (Homarus spp.) SHRIMP/PRAWN,N FRZN | | |
| 030623 | ---- Powdered | 30 | RED |
| 03062310 | | | |
| 03062390 | ---- Other | 30 | RED |
| 030624 | CRABS, NOT FROZEN | | |
| 03062400 | - Not frozen: --- Crabs | 30 | RED |
| 030629 | O CRUSTACEAN,N FRZN | 30 | RED |
| 03062900 | - Not frozen: --- Other, including flours, meals and pellets, of crustaceans, fit for human consumption | | |
| 030710 | OYSTERS | | |
| 03071000 | -- Oysters | 30 | RED |
| 030721 | SCALLOP LIVE,FR/CHL | | |
| 03072100 | or Placopecten: --- Live, fresh or chilled | 30 | RED |
| | - Scallops, including queen scallops, of the genera Pecten, Chlamys | | |

| HS Code | Description | Base rate (1.4.2006) | Staging Category |

| (2002) 030729 | SCALLOP NT LIV/FRSH | | |
| 03072900 | - Scallops, including queen scallops, of the genera Pecten, Chlamys| 30 | RED |
| 030731 03073100 | or Placopecten: --- Other MUSSELS LIVE,FR/CHL | | |
| | - Mussels (Mytilus spp., Perna spp. ): --- Live, fresh or chilled | 30 | RED |
| 030739 | MUSSEL, N LIVE/FRSH | | |
| 03073910 | ---- Clams, clam meat (bivalves-Victorita, spp., Mertrix spp. and | 30 | RED |
| 03073990 | Katalysia spp.) ---- Other | 30 | RED |
| 030741 | SQUID,ETC,LIV,FR/CH | | |
| 03074110 | ---- Cuttle fish | 30 | RED |
| 03074120 | ---- Squid | 30 | RED |
| 030749 | SQUID,ET,N LIV/FRSH | | |
| 03074910 | ---- Squid tubes, frozen | 30 | RED |
| 03074920 | | | |
| 03074930 | ---- Whole squids, frozen ---- Dried squids | 30 30 | RED |
| |

str. 257

TURAL HONEY | | |
| 04090000 041000 | OTHER EDIBLE ORIGIN | 60 | EXC |
| 04100010 | ---- Of wild animals ---- Turtle eggs and Salanganes' nests ('birds' | 30 | RED |
| 04100020 | nests') | 30 | RED |
| 04100090 050100 | ---- Other | 30 | RED |
| | HUMAN HAIR | | |
| 05010010 05010020 | ---- Human hair, unworked, whether or not washed or scoured ---- Waste of human hair | 30 | RED |
| 050210 | BRISTLES | 30 | RED |
| 05021010 | ---- Pigs', hogs' or boars' bristles and hair hair | 30 | RED |
| 05021020 | ---- Waste of pigs', hogs' or boars' bristles and BRUSHMAKING | 30 | RED |
| 050290 | ---- Badger hair and other brush making hair | | RED |
| 05029010 | ---- Yak tail hair | 30 | RED |
| 05029020 05029090 | | 30 | |
| 050300 | ---- Other | 30 | RED |
|| HORSEHAIR -HORSEHAIR AND HORSEHAIR WASTE, WHETHER OR PUT | 30 | RED |
| 05030000 | NOT UP AS A LAYER WITH OR WITHOUT SUPPORTING MATERIAL | | |
| 050400 | GUTS,ETC,NOT FISH ---- Guts of cattle for natural food casings | 30 | RED |
| 05040010 05040020 | ---- Guts of sheep and goats for natural food casings --- Guts of other animals for natural food casings: ----- Of wild animals | 30 30 | RED RED |
| 05040031 05040039 | --- Guts of other animals for natural food casings: ----- Other | 30 | |
| 05040041 | --- Guts other than for natural food castings: ----- Of wild animals | 30 | RED |
| 05040049 05040051 | --- Guts other than for natural food castings: ----- Other --- Bladders and stomachs: ----- Of wild animals | 30 | RED RED |
| 05040059 | --- Bladders and stomachs: ----- Other DOWN,STUFFING,CLEAN | 30 | RED |
| | | 30 | RED |
| 050510 | | | |
| 05051010 05051090 | ---- Of wild birds | 30 | RED |
| 050590 | ---- Other OTHER | 30 | RED |
| 05059010 | ---- Peacock tail and wing feather (trimmed or not) --- Other feather (excluding for stuffing purpose): ----- Of wild | 30 30 | RED RED |
| 05059021 | --- Other feather (excluding for stuffing purpose): ----- Other | 30 | RED |
| | --- Powder and waste of feathers or parts of feathers: ----- Of wild birds | 30 | |
| | birds | | |
| 05059029 05059031 05059039 | --- Powder and waste of feathers or parts of feathers: ----- Other | 30 | RED |
| 05059091 05059099 | --- Skins and other parts: ----- Of wild birds --- Skins and other parts: ----- Other | 30 | |
| 050610 | | | RED RED |
| 05061011 | --- Bones, including horn-cores, crushed: ----- Of wild | 30 | RED |
| 05061019 05061021 05061029 | OSSEIN & ACID TREAT animals --- Bones, including horn-cores, crushed: ----- Other --- Bone grist: ----- Of wild animals --- Bone grist: ----- Other | 30 30 30 30 | RED RED RED |
| 05061031 05061039 | --- Ossein: ----- Of wild animals --- Ossein: ----- Other | 30 | RED |
| | | 30 | RED |
| 05061041 | --- Bones, horn-cones and parts thereof, not crushed: ----- Of wild | 30 | |
| 05061049 050690 | animals --- Bones, horn-cones and parts thereof, not crushed: ----- | 30 | RED |
| | | | RED |
| | Other | | |
| | OT POWDER AND WASTE --- Bone meal: ----- Of wild animals | 30 | RED |
| 05069011 05069019 05069091 | --- Bone meal: ----- Other --- Other: ----- Of wild animals | 30 | RED |
| 05069099 050710 05071010 05071020 050790 | --- Other: ----- Other Ivory; ivory powder and waste ---- Ivory ---- Ivory powder and waste | 30 30 30 | RED RED RED |
| | TORTOISE-SHELL,ETC ---- Hoof meal | 30 | RED |
| 05079010 | | | |
| 05079020 05079030 | | | |
| | | 30 | RED |
| | ---- Horn meal ---- Hooves, claws, nails and | 30 | RED RED |
| 05079040 | beaks | | |
| | ---- Antlers | | |
| 05079050 | | 30 | RED |
| 05079060 | ---- Buffalo horns ---- Tortoise-shell | | |
| 05079070 05079090 | | 30 30 | RED |
| | ---- Claws and waste of tortoise shell | 30 30 | RED |
| | ---- Other | 30 | RED RED |

| HS Code | Description | Base rate | Staging |

| (2002) | CORAL,MOLLUSC SHELL | (1.4.2006) | Category |
| 050800 05080010 | ---- Coral | 30 | RED |
| 05080020 | ---- Chanks | 30 | RED |
| 05080030 | ---- Cowries | 30 | RED |
| 05080040 | ---- Cuttlefish bones | 30 | RED |
| 05080050 | ---- Shells | 30 | RED |
| 05080090 | ---- Other NATURAL SPONGES| 30 | RED |
| 050900 05090010 | ---- Of wild life | 30 | RED |
| 05090090 | ---- Other | | |
| 051000 | | 30 | RED |
| 05100010 | AMBERGRI,PHARM GLND ---- Bezoar, cow (goolochan) | 30 | RED |
| 05100020 | ---- Ox Gallstone | 30 | RED |
| 05100030 | ---- Placenta, frozen | 30 | RED |
| 05100091 | --- Other: ----- Of wild animals | 30 | RED |
| 05100099 | --- Other: ----- Other | 30 | RED |
| 051110 | BOVINE SEMEN | | |
| 05111000 | -- Bovine semen | 30 | RED |
| 051191 | PRODS,DEAD FISH,ETC | | |
| 05119110 | ---- Fish nails | 30 | RED |
| 05119120 | ---- Fish tails | 30 | RED |
| 05119130 | ---- Other fish waste | 30 | RED |
| 05119190 051199 | ---- Other DEAD ANIMAL,N | 30 | RED |
| | EDIBL | 30 | |
| 05119911 | --- Silkworm pupae: ----- Artemia | | RED |
| 05119919 | --- Silkworm pupae: ----- Other | 30 | RED |
| 05119921 | --- Sinews and tendons: -----

str. 258

Of wild life | 30 | RED |
| 05119929 | --- Sinews and tendons: ----- Other | 30 | RED |
| 05119991 | --- Other: ----- Frozen semen, other than bovine; bovine embryo | 30 | RED |
| 05119992 | --- Other: ----- Of wild life | 30 | RED |
| 05119999 060110 | --- Other: ----- Other DORMANT | 30 | RED |
| | -- Bulbs, tubers, tuberous roots, corms, crowns and rhizomes, | 5 | |
| 06011000 060120 | IN GROWTH OR FLOWER ---- Bulbs, horticultural | | EXC |
| 06012010 06012021 | --- Chicory plants and roots: ----- Plants | 5 5 | EXC EXC |
| 06012022 | --- Chicory plants and roots: ----- Roots | 5 | EXC |
| 06012090 060210 | ---- Other UNROOTED CUTTINGS | 5 | EXC |
| 06021000 060220 | -- Unrooted cuttings and slips | 5 | EXC |
| | EDBL FRUIT/NUT TREE ---- Edible fruit or nut trees, grafted or not | | |
| 06022010 | ---- Cactus | 5 | EXC |
| 06022020 | ---- Other | 5 | EXC |
| 06022090 060230 | RHODODENDRON,AZALEA grafted or not | 5 | EXC |
| 06023000 060240 | -- Rhododendrons and azaleas, ROSES | 5 | EXC |
| | -- Roses, grafted or not | | |
| 06024000 | O LVE PLANT,CUT+SLP | 5 | |
| 060290 06029010 | ---- Mushroom spawn | | EXC |
| 06029020 | ---- Flowering plants (excluding roses and | 5 | EXC |
| | rhododendrons) ---- Tissue culture plant | 5 | |
| 06029030 06029090 | | 5 | EXC EXC |
| 060310 | ---- Other FRESH | 5 | EXC |
| 06031000 | -- Fresh | | |
| 060390 | PREPARED,DRIED,ETC | 60 | EXC |
| 06039000 | -- Other | | |
| 060410 | MOSSES, LICHENS | 60 | EXC |
| 06041000 060491 | -- Mosses and lichens FOLIAGE, BRNCH FRSH | 30 | EXC |
| 06049100 | - Other: --- Fresh FOLIAG,BRNCH,N FRSH | 30 | EXC |
| 060499 06049900 | - Other: --- Other | 30 | EXC |
| 070110 | POTATOES,SEED,FR/CH -- Seed | 30 | EXC |
| 07011000 070190 | OTHR,NOT SEED,FR/CH | | |
| 07019000 | -- Other TOMATO,FRESH/CHLLD | 30 | EXC |
| 070200 | -TOMATOES, FRESH OR CHILLED | | EXC |
| 07020000 070310 07031010 | ONION+SHALLOT,FR/CH ---- Onions | 30 5 | EXC |
| 070320 07032000 070390 07039000 070410 | GARLIC,FRSH/CHILLED -- Garlic LEEK,OT ALLIACE VEG | 100 | EXC |
| 07041000 | -- Leeks and other alliaceous vegetables CAULIFLOWER,BROCCOL | 30 | EXC |
| | -- Cauliflowers and headed broccoli | | |
| | | 30 | EXC |
| 070420 | | | |
| | Brussels sprouts fresh or chilled | | |
| 07042000 070490 | -- Brussels sprouts OT CABBGE ETC,FR/CH | 30 | |
| 07049000 | -- Other | 30 | |
| | | | EXC |
| | | | EXC |

| HS Code | Description | Base rate | Staging |

| (2002) | HEAD LETTUCE,FR/CHL | (1.4.2006) | Category |
| 070511 07051100 | - Lettuce: --- Cabbage lettuce (head lettuce) | 30 | EXC |
| 070519 | LETTCE,N HEAD,FR/CH - Lettuce: --- Other | 30 | |
| 07051900 070521 | WITLOOF CHICOR,FR/C | | EXC |
| 07052100 | - Chicory: --- Witloof chicory (Cichorium intybus var. foliosum) | 30 | EXC |
| 070529 07052900 | CHICORY,N WIT,FR/CH - Chicory: --- Other | 30 | EXC |
| 070610 07061000 | CARROT+TURNIP,FR/CH -- Carrots and turnips | 30 | |
| 070690 | | | EXC |
| | OT SALAD BT,RAD,F/C | | |
| 07069010 | ---- Horse radish | 30 | EXC |
| 07069020 | ---- Other Radish | 30 | EXC |
| 07069030 | ---- Salad beetroot | 30 | EXC |
| 07069090 | ---- Other | 30 | EXC |
| 070700 | CUCUMBERS,GHERKINS | | |
| 07070000 | -CUCUMBERS OR GHERKINS, FRESH OR CHILLED PEAS,FRESH/CHILLED | 30 | EXC |
| 070810 | -- Peas (Pisum sativum) | 30 | |
| 07081000 070820 | BEANS,FRESH/CHILLED | | EXC |
| | -- Beans (Vigna spp., Phaseolus spp.)

str. 258

| 07069010 | ---- Horse radish | 30 | EXC | | 07069020 | ---- Other Radish | 30 | EXC | | 07069030 | ---- Salad beetroot | 30 | EXC | | 07069090 | ---- Other | 30 | EXC | | 070700 | CUCUMBERS,GHERKINS | | | | 07070000 | -CUCUMBERS OR GHERKINS, FRESH OR CHILLED PEAS,FRESH/CHILLED | 30 | EXC | | 070810 | -- Peas (Pisum sativum) | 30 | | | 07081000 070820 | BEANS,FRESH/CHILLED | | EXC | | | -- Beans (Vigna spp., Phaseolus spp.) OT LEGUMINOUS,FR/CH | | |
| 07082000 | | 30 | EXC |
| 070890 07089000 | -- Other leguminous vegetables | 30 | EXC |
| 070910 | Globe artichokes fresh or chilled -- Globe artichokes | | |
| 07091000 | | 30 | EXC |
| 070920 | ASPARAGUS | 30 | EXC |
| 07092000 | -- Asparagus | | |
| 070930 | EGGPLANTS | | |
| | -- Aubergines (egg-plants) | 30 | EXC |
| 07093000 | CELERY,NOT CELERIAC | | |
| 070940 07094000 | -- Celery other than celeraic MUSHROOMS OF THE GENUS AGARICUS, FRESH OR | | EXC |
| 070951 | CHILLED | 30 | |
| 07095100 | - Mushrooms and truffles: --- Mushrooms of the genus agaricus | 30 | EXC |
| 070952 07095200 070959 | Truffles fresh or chilled - Mushrooms and truffles: --- Truffles MUSHROOMS, FRESH OR CHILLED, NESOI | 30 | |
| | | | EXC |
| 070960 | - Mushrooms and truffles: --- CAPSICUM/PIMENT FRT ---- Green chilly | 30 30 | EXC EXC |
| 07095900 07096010 | Other | | |
| 07113000 071140 | -- Capers CUCUMB,N NOW EDIBLE -- Cucumbers and gherkins | 30 | EXC |
| 07114000 | MUSHROOMS/TRUFFLES,PROV. PRESERVED, INEDIBLE,NESO | 30 | EXC |
| 071151 07115100 071159 | - Mushrooms and truffles: --- Mushrooms of the gensus agaricus | 30 | EXC |
| 07115900 071190 | OTHER 0711 - Mushrooms and truffles: --- Other ONIONS,DRIED | 30 | EXC |
| 07119010 07119020 | ---- Green pepper in brine ---- Assorted canned vegetables | 30 | |
| | | 30 | EXC |
| | | | EXC |

| HS Code (2002) | Description | Base rate (1.4.2006) | Staging Category |

| 07119090 | ---- Other | 30 | EXC |
| 071220 | MUSHROOMS & TRUFFLE | 30 | |
| 07122000 | -- Onions | | EXC |
| 071231 DRIED MUSHROOMS OF GENUS AGARICUS, WHL/CT/SLC/PWD fungi (Tremella spp.)| 071231 DRIED MUSHROOMS OF GENUS AGARICUS, WHL/CT/SLC/PWD fungi (Tremella spp.)| | |
| 07123100 | - Mushrooms, wood ears (Auricularia spp. ), jelly and truffles: --- Mushrooms of the genus lgaricus | 30 | EXC |
| 071232 | WOOD EARS, DRIED, WHL/CT/SLC/BK/PWD,NT FURT PREPE - Mushrooms, wood ears (Auricularia spp. ), jelly fungi (Tremella spp.) | | |
| 07123200 | and truffles: --- Wood ears (Auricularia spp.) | 30 | EXC |
| 071233 | Jelly fung dried - Mushrooms, wood ears (Auricularia spp. ), jelly fungi (Tremella spp.) | | |
| 07123300 | and truffles: --- Jelly fungi (Tremella spp.) | 30 | EXC |
| 071239 | MUSHROOMS&TRUFFLES, DRIED,WL/CT/SLC/BK/PWD, NESOI - Mushrooms, wood ears (Auricularia spp. ), jelly fungi (Tremella spp.) | | |
| 07123900 |

str. 261

| | |
| 08129010 | ---- Mango slices in brine | 30 | SEN |
| 08129090 | ---- Other | 30 | SEN |
| 081310 | APRICOTS | | |
| 08131000 | -- Apricots | 30 | SEN |
| 081320 | Prunes dried | | |
| 08132000 | -- Prunes | 25 | EXC |
| 081330 | APPLES | 30 | EXC |
| 08133000 | -- Apples | | |
| 081340 08134010 | O FRUIT,N 0801-0806 ---- Tamarind, dried | | |
| 08134020 | ---- Singoda whole (water nut) | 30 30 | SEN SEN |
| 08134090 | ---- Other MIXTURES | | |
| | | 30 | SEN |
| 081350 | Mixtures of nuts | | |
| 08135010 | ---- | 30 | EXC |
| 08135020 | ---- Mixtures of dried fruits | 30 | EXC |
| 081400 | PEEL,CITRUS/MELON -PEEL OF CITRUS FRUIT OR MELONS (INCLUDING| | |
| 08140000 | WATERMELONS), FRESH, FROZEN, DRIED OR PROVISIONALLY PRESERVED IN BRINE, IN SULPHUR WATER OR IN OTHER | 30 | SEN |
| 090111 | PRESERVATIVE SOLUTIONS ROAST,NT DECAFF | | |
| | NOT --- Arabica plantation: ----- A Grade --- | 100 | SEN |
| 09011111 09011112 | Arabica plantation: ----- B Grade Arabica | 100 | SEN |
| 09011113 | --- plantation: ----- C Grade | 100 | SEN |
| 09011119 | --- Arabica plantation: ----- Other | 100 | SEN |
| 09011121 | --- Arabica cherry: ----- AB Grade | 100 | SEN |
| 09011122 | --- Arabica cherry: ----- PB Grade --- Arabica cherry: ----- C Grade | 100 | SEN |
| 09011123 09011124 | cherry: ----- B/B/B Grade | 100 100 | SEN |
| 09011129 | --- Arabica --- Arabica cherry: ----- Other | 100 | SEN |
| 09011131 | --- | | SEN |
| | Rob Parchment: ----- AB Grade Parchment: ----- PB Grade | 100 | SEN |
| 09011132 | --- Rob | 100 | SEN |
| 09011133 | --- Rob Parchment: ----- C Parchment: ----- | 100 | SEN |
| 09011139 | Grade --- Rob Other | 100 | SEN |
| 09011141 | --- Rob cherry: ----- AB Grade | 100 | SEN |
| 09011142 | --- Rob cherry: ----- PB Grade | 100 | SEN |
| 09011143 | --- Rob cherry: ----- C Grade Grade | 100 | SEN |
| 09011144 | Rob cherry: ----- B/B/B cherry: ----- Bulk | 100 | SEN |
| 09011145 | --- Rob | 100 | SEN |
| | Rob cherry: ----- Other | | |
| 09011149 | --- Rob cherry: ----- Other | 100 | SEN |
| 09011190 | --- --- | 100 | |
| 090112 09011200 | NOT ROASTED,DECAFFE --- Decaffeinated ROASTED,NOT DECAFFE | 100 | SEN SEN |
| 090121 09012110 | ---- In bulk packing ---- Other | 100 | SEN SEN |
| 09012190 090122 | ROASTED,DECAFFEINAT | | SEN |
| | | 100 | |
| 09012210 09012290 | ---- In bulk packing ---- Other | 100 100 | |
| 090190 | SUB WCOFF;HSK,SKIN | 100 | SEN |
| 09019010 09019020 | ---- Coffee husks and skins ---- Coffee substitutes containing coffee | | SEN SEN |
| 09019090 | ---- Other | 100 | SEN |
| | | | SEN |
| 090210 | GREEN TEA,N FERMNTD | 100 | |
| 09021010 | ---- Content not exceeding 25 g | 100 | |
| 09021020 | . ---- Content exceeding 25 g. but not exceeding 1 kg. ---- Content exceeding 1 kg. but not exceeding 3 | 100 100 | SEN SEN |
| 09021030 09021090 | kg. ---- Other | | |
| 090220 | O GREEN TEA,N FERMT | | SEN |
| 09022010 | ---- Green tea in packets with contents exceeding 3 kg. but not exceeding 20kg. | 100 100 | SEN |
| 09022020 09022030 | ---- Green tea in bulk ---- Green tea agglomerated in forms such as ball, brick and | 100 100 | SEN SEN |
| | tablets | | |

| HS Code | Description | Base rate | Staging Category |

| (2002) | | (1.4.2006) | |
| 09022040 09022090 | ---- Green tea waste | 100 100 | SEN SEN |
| 090230 | ---- Other BLACK TEA,FERMENTED | | |
| 09023010 | ---- Content not exceeding 25 g. ---- Content exceeding 25 g. but not exceeding | 100 | SEN |
| 09023020 | 1 kg. ---- Content exceeding 1 kg. but not exceeding 3 kg. | 100 | SEN |
| 09023030 09023090 | ---- Other | 100 100 | SEN SEN |
| 090240 | O BLACK TEA,FERMNTD | | |
| 09024010 | ---- Content exceeding 3kg. but not | | SEN |
| | exceeding | 100 | |
| 09024020 09024030 | 20kg.

str. 261

| 100 100 | SEN SEN | | 090230 | ---- Other BLACK TEA,FERMENTED | | | | 09023010 | ---- Content not exceeding 25 g. ---- Content exceeding 25 g. but not exceeding | 100 | SEN | | 09023020 | 1 kg. ---- Content exceeding 1 kg. but not exceeding 3 kg. | 100 | SEN | | 09023030 09023090 | ---- Other | 100 100 | SEN SEN | | 090240 | O BLACK TEA,FERMNTD | | | | 09024010 | ---- Content exceeding 3kg. but not | | SEN | | | exceeding | 100 | | | 09024020 09024030 | 20kg. ---- Black tea, leaf in bulk ---- Black tea, dust in bulk | 100 | SEN |
| | | 100 | SEN |
| 09024040 | ---- Tea bags | 100 | SEN |
| 09024050 | ---- Black tea, agglomerated in forms such as ball, brick and tablets | 100 | SEN |
| 09024060 | ---- Black tea, waste | 100 | SEN |
| 09024090 | ---- Other | 100 | SEN |
| 090300 | Mate | | |
| 09030000 | -MATE | 30 | SEN |
| 090411 09041110 | PIPER,NT CRSHD/GRND ---- Pepper, long | 70 | |
| | | | EXC |
| 09041120 | ---- Light black pepper | 70 | EXC |
| 09041130 | ---- Black pepper, garbled | 70 | EXC |
| 09041140 | ---- Black pepper ungarbled | 70 | EXC |
| 09041150 | ---- Green pepper, dehydrated | 70 | EXC |
| 09041160 | ---- Pepper pinheads | 70 | EXC |
| 09041170 | ---- Green pepper, frozen or dried | 70 | EXC |
| 09041180 | ---- Pepper other than green, frozen | 70 | EXC |
| 09041190 | ---- Other | 70 | EXC |
| 090412 | PIPER, CRUSHED/GRND - Pepper: --- Crushed or | | |
| 09041200 | ground CAPSICUM OR PIMENTA | 70 | EXC |
| 090420 09042010 | ---- Chilly | 70 | |
| | ---- Chilly powder | | EXC |
| 09042020 09042030 | ---- Fruits of the genus capsicum | 70 70 | EXC EXC |
| 09042040 | ---- Chilly seed | 70 | |
| |

str. 262

| | EXC |
| 09042050 09042090 | ---- Jamaica pepper ---- Other | 70 70 | EXC EXC |
| 090500 | VANILLA BEANS | | |
| 09050010 | ---- Bean | 30 | SEN |
| 09050020 09050090 | ---- Powder ---- Other | 30 30 | SEN SEN |
| 090610 | NOT CRUSHED/GROUND | | |
| 09061010 | ---- Cassia | 30 | EXC |
| 09061020 | ---- Cinnamon bark | 30 | EXC |
| 09061030 | ---- Cinnamon tree flowers | | EXC |
| 09061090 090620 | ---- Other CRUSHED OR GROUND | 30 30 | EXC |
| 09062000 | -- Crushed or ground CLOVES | | EXC |
| 090700 | | 30 | |
| 09070010 | - Cloves (whole fruit, cloves and stems): ---- Extracted - Cloves (whole fruit, cloves and stems): ---- Not extracted (other than| 35 | SEN |
| 09070020 | stem) | 35 | SEN |
| 09070030 | - Cloves (whole fruit, cloves and stems): ---- Stems | | |
| 09070090 | - Cloves (whole fruit, cloves and stems): ---- Other | 35 | SEN |
| | NUTMEG | 35 | SEN |
| 090810 09081010 | ---- In shell | 30 | |
| | ---- Shelled | | EXC |
| 09081020 090820 | MACE | 30 | EXC |
| 09082000 | -- Mace | 30 | EXC |
| 090830 09083010 | CARDAMOMS ---- Large (amomum) ---- Small (elettaria), alleppey green | 70 70 | EXC EXC EXC |
| 09083020 09083030 | ---- Small, coorg green | 70 | EXC |
| 09083040 09083050 | ---- Small, bleached, half-bleached or bleachable | 70 | EXC |
| 09083060 | ---- Small, seeds ---- Small (mixed) | 70 | EXC |
| 09083070 | ---- Powder | | |
| | | 70 | |
| 09083090 | ---- Other | 70 | EXC |
| 090910 09091011 | ANISE OR BADIAN --- Seeds of anise: ----- Of seed | 70 | EXC |
| 09091019 | --- Seeds of anise: ----- Other --- Seeds of badian: ----- Of seed | 30 | SEN SEN |
| 09091021 09091029 | quality quality | 30 | SEN |
| 090920 09092010 | --- Seeds of badian: ----- Other CORIANDER | 30 30 | SEN |
| | ---- Of seed quality ----- Other | 30 | EXC |
| 09092090 090930 | | 30 | EXC |
| 09093011 09093019 | CUMIN --- Cumin, black: ----- Of seed quality --- Cumin, black: ----- Other | 30 30 | EXC EXC |
| 09093021 09093029 | --- Cumin, other than black: ----- Of seed quality --- Cumin, other than black: ----- Other | 30 | EXC EXC |
| 090940 | CARAWAY | | |
| | | 30 | |
| 09094010 | | | |
| | ---- Of seed quality | 30 | SEN |

| HS Code | Description | Base rate (1.4.2006) | Staging Category |

| (2002) 09094090 | Other | 30 | SEN |
| 090950 | ---- FENNEL OR JUNIPER | | |
| 09095011 | --- Fennel seeds: ----- Of seed quality | 30 | SEN |
| 09095019 | --- Fennel seeds: ----- Other | 30 | SEN |
| 09095021 | --- Juniper berries: ----- Of seed quality | 30 | SEN |
| 09095029 | --- Juniper berries: ----- Other GINGER| 30 | SEN |
| 091010 | ---- Fresh | | EXC |
| 09101010 | | 30 | |
| 09101020 | ---- Dried, unbleached | 30 | EXC |
| 09101030 | ---- Dried, bleached ---- Powder | 30 | EXC |
| 09101040 | | 30 | EXC |
| 09101090 | ---- Other Saffron | 30 | EXC |
| 091020 | ---- | | |
| 09102010 | Saffron stigma | 30 | EXC |
| 09102020 | ---- Saffron stamen | 30 | EXC |
| 09102090 | ---- Other | 30 | EXC |
| 091030 | TUMERIC (CURCUMA) | | |
| 09103010 09103020 | ---- Fresh | 30 | EXC |
| 09103030 | ---- Dried | 30 | EXC |
| 09103090 | ---- Powder | 30 | EXC |
| 091040 | ---- Other | 30 | EXC |
| 09104010 | THYME; BAY LEAVES ---- Tejpat (leaves of cassia lignea) | 30 | |
| | ---- Thymes, not elsewhere specified or included | | SEN |
| 09104020 09104030 | ---- Bay leaves, not elsewhere specified or included | 30 30 | SEN |
| | CURRY | | SEN |
| 091050 09105000 | -- Curry | 30 | SEN |
| 091091 | MIXTURES OF SPICES - Other spices: --- Mixtures referred to in Note 1(b) to this | | |
| 09109100 | Chapter OTHER SPICES | 30 | EXC |
| 091099 09109911 | --- Seed: ----- Celery --- | 30 | EXC |
| 09109912 | | | EXC |
| 09109913 | Seed: ----- Fenugreek | 30 | |
| | --- Seed: ----- Dill --- | 30 | EXC |
| 09109914 | Seed: ----- Ajwain | 30 | EXC |
| 09109915 | --- Seed: ----- Cassia torea | 30 | EXC |
| 09109919 09109921 | --- Seed: ----- Other --- Powder: ----- Cassia | 30 30 | EXC EXC |
| 09109922 | --- Powder: ----- Cumin | 30 | |
| 09109923 | --- Powder: ----- Celery | 30 | EXC EXC |
| 09109924 | --- Powder: ----- Fenugreek | 30 | EXC |
| 09109925 | --- Powder: ----- Dill | 30 | EXC |
| 09109926 | --- Powder: ----- Poppy | 30 | EXC |
| 09109927 | --- ----- Mustard | 30 | EXC |
| 09109929 | Powder: --- | | |
| 09109931 | Powder: ----- Other --- Husk: ----- Cardamom | 30 30 | EXC EXC |
| 09109939 | --- Husk: ----- Other | 30 | EXC |
| 09109990 100110 | Other WHEAT | 30 | EXC |
| | ---- DURUM ---- Of seed quality | 50 | EXC |
| 10011010 10011090 | Other | | EXC |
| 100190 | ---- MESLIN,NONDURUM WHT

str. 263

| 50 | |
| 10019010 10019020 | ---- Wheat of seed quality ---- Other wheat | 50 50 | EXC EXC |
| 10019031 10019039 | --- Meslin: ----- Of seed quality --- Meslin: ----- Other | 0 | EXC |
| 100200 | IN THE GRAIN ---- Of seed quality | 0 | EXC |
| 10020010 | | | |
| | RYE | 0 | SEN |
| 10020090 100300 | ---- Other BARLEY | 0 | SEN |
| 10030010 10030090 | ---- Of seed quality ---- Other | 0 0 | SEN SEN |
| 100400 10040010 | ---- Of seed quality | | |
| | OATS | | |
| | ---- Other | 0 | SEN SEN |
| 10040090 100510 | SEED NOT SWEET CORN -- Seed | 0 | EXC |
| 10051000 100590 | NOT SEED | 50 | |
| 10059000 100610 10061010 | -- Other IN HUSK,PADDY/ROUGH | 50 | EXC |
| 10061090 100620 | ---- Of seed quality ---- Other | 80 | EXC |
| 100630 | BROWN,HUSKED -- Husked (brown) rice | 80 | EXC |
| | SEMI/WHOLLY MILLED | 80 | EXC |
| 10062000 | | | |
| 10063010 10063020 | ---- Rice, parboiled | 70 | EXC |
| 10063090 | ---- Basmati rice ---- Other | 70 | EXC |
| | Broken rice | | EXC |
| 100640 | | 70 | |
| | -- | | |
| 10064000 100700 | Broken rice SORGHUM | 80 | EXC |
| 10070010 10070090 | GRAIN ---- Of seed quality | | EXC |
| | Other | 50 50 | |
| | ---- | | EXC |

| HS Code | Description | Base rate | Staging |

| (2002) 100810 | | (1.4.2006) | Category |
| 10081010 | BUCKWHEAT ---- Of seed quality | 0 | SEN |
| 10081090 | ---- Other | 0 | SEN |
| 100820 | MILLET | | |
| 10082011 | --- Jawar: ----- Of seed quality | 50 | EXC |
| 10082019 | --- Jawar: ----- Other | 50 | EXC |
| 10082021 | --- Bajra: ----- Of seed quality | 50 | EXC |
| 10082029 10082031 | --- Bajra: ----- Other --- Ragi (finger millet): ----- Of | 50 50 | EXC EXC |
| 10082039 | seed quality --- Ragi (finger millet): ----- Other | 50 | EXC |
| 100830 | OTHER CEREALS | | |
| 10083010 | ---- Of seed quality | 0

str. 264

| SEN |
| | | 0 | |
| 10083090 | ---- Other | | SEN |
| 100890 10089010 | Other cereals ---- Of seed quality | 0 | EXC |
| 10089090 | ---- Other | | |
| 110100 | WHEAT/MESLIN FLOUR | 0 | EXC |
| 11010000 | -WHEAT OR MESLIN FLOUR RYE FLOUR | 30 | EXC |
| 110210 | -- Rye flour | | |
| 11021000 | CORN (MAIZE) FLOUR | 30 | EXC |
| 110220 11022000 | -- Maize (corn) flour | 30 | EXC |
| 110230 | RICE FLOUR | | |
| 11023000 | -- Rice flour | 30 | EXC |
| 110290 | OTHER 1102 | | |
| 11029000 | -- Other | 30 | EXC |
| 110311 | GROAT,MEAL OF WHEAT | | EXC |
| 11031110 | ---- Groat | 30 | |
| 11031120 | ---- Meal | 30 | EXC |
| 110313 11031300 | GROATS,MEAL OF CORN - Groats and meal: --- Of maize | | |
| | (corn) OTHER GROATS,MEAL

str. 265

| 30 | |
| | | | EXC |
| 110319 11031900 | - Groats and meal: --- Of other cereals PELLETS OF WHEAT AND OF OTHER CEREALS | 30 | EXC |
| 110320 11032000 | -- Pellets | 30 | EXC |
| 110412 11041200 | Rolled/flaked grains of oats - Rolled or flaked grains: --- Of oats | | |
| 110419 | | 30 | |
| 11041900 | OTHER,ROLLED/FLAKED - Rolled or flaked grains: --- Of other cereals | | EXC |
| 110422 | Hulled,pearled,sliced or kibbled oats | 30 | EXC |
| | - Other worked grains (for example, hulled, pearled, sliced or --- Of oats | | EXC |
| 11042200 110423| kibbled): WORKED CORN | 30 | |
| 11042900 110430 11043000 110510 11051000 110520 11052000 110610 11061000 110620 11062010 11062020 11062090 110630 11063010 11063020 11063030 11063090 110710 11071000 110720 11072000 110811 11081100 110820 11082000 | - Other worked grains (for example, hulled, pearled, sliced or kibbled): --- Of other cereals GERM OF CEREALS -- Germ of cereals, whole, rolled, flaked or ground POTATO FLOUR,MEAL -- Flour, meal and powder Flakes of potatoes -- Flakes, granules and pellets FLOUR,MEAL OF 0713 -- Of the dried leguminous vegetables of heading 0713 FLOUR,MEAL OF 0714 ---- Of sago ---- Of manioc (cassava) ---- Of other roots and tubers FLOUR,MEAL OF 08 ---- Of tamarind ---- Of singoda ---- Mango flour ---- Other MALT, NOT ROASTED -- Not roasted MALT, ROASTED -- Roasted WHEAT - Starches: --- Wheat starch -- Inulin | 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 30 | EXC EXC SEN SEN SEN SEN SEN SEN SEN SEN SEN SEN EXC SEN EXC |
| | ---- Other INULIN | | SEN |
| 110819 | CORN (MAIZE) - Starches: --- Maize (corn) starch POTATO | 30 | SEN |
| 110812 11081200 110813 11081300 110814 11081400 | - Starches: --- Potato starch | 30 | EXC EXC |
| 11081910 | CASSAVA (MANIOC) - Starches: --- Manioc (cassava) starch | 30 | |
| 11081990 | OTHER 1108 ---- Sago | 30 30 | SEN SEN |

| HS Code | Description | Base rate (1.4.2006) | Staging Category |

| (2002) 110900 | WHEAT GLUTEN | | |
| 11090000 | -WHEAT GLUTEN, WHETHER OR NOT DRIED | 30 | RED |
| 120100 | SOYBEANS | | |
| 12010010 | ---- Of seed quality

str. 266

| 30 | EXC |
| 12010090 | ---- Other | 30 | EXC |
| 120210 12021011 | IN SHELL --- H.P.S: | 30 | SEN |
| 12021019 | ----- Of seed quality --- H.P.S: ----- Other | 30 | SEN |
| 12021091 | --- Other: ----- Of seed quality | 30 | SEN |
| 12021099 | --- Other: ----- Other | 30 | SEN |
| 120220 | SHELLED | | |
| 12022010 | ---- Kernels, H.P.S. | 30 | SEN |
| 12022090 | ---- Other | 30 | |
| 120300 | COPRA | | SEN |
| 12030000 | Copra | 70 | EXC |
| 120400 | (LINSEED) ---- Of seed quality | | |
| | FLAXSEED | | |
| 12040010 12040090 | ---- Other | 30 30 | SEN SEN |
| 120510 | Low ervucacid rape or colza seeds -- Low erucic acid rape or colza seeds | | |
| 12051000 120590 | Other rape/colza seeds w/n broken | 30 | SEN |
| 12059000 | -- Other SUNFLOWER SEEDS | 30 | SEN |
| 120600 | | | |
| 12060010 | ---- Of seed quality ---- Other | 30 | SEN |
| 12060090 | Palm nuts & kernels w/n broken | 30 | SEN |
| 120710 12071010 | ---- Of seed quality | 30 | SEN |
| 12071090 | ---- Other Cotton seeds: | 30 | SEN |
| 120720 | ---- Of seed quality | | |
| 12072010 | ---- Other | 30 | SEN |
| 12072090 | Of seed quality | 30 | SEN |
| 120730 12073010 | ---- Of seed quality | 30 | |
| 12073090 120740 | ---- Other | 30 | SEN SEN |
| | SESAME SEEDS | | |
| 12074010 | ---- Of seed quality | 30 | SEN |
| 120750 | | 30 | SEN |
| 12074090 | ---- Other MUSTARD SEEDS | | |
| 12075010 12075090 | ---- Of seed quality | 30 30 | SEN SEN |
| 120760 | ---- Other Safflower seeds w/n broken | | |
| 12076010 12076090 | ---- Of seed quality | 30 | SEN |
| | ---- Other | 30 | SEN |
| 120791 | Poppy seeds w/n broken | | |
| 12079100 | - Other: --- Poppy seeds | 70 | SEN |
| 120799 12079910 | OTHER 1207 ---- Ajams | 30 | SEN |
| 12079920 12079930 12079940 | ---- Mango kernel ---- Niger seed | 30 | SEN |
| | ---- Kokam | 30 | SEN |
| 12079990 | ---- Other | | |
| 120810 | | 30 30 | |
| 12081000 | SOYBEANS -- Of soya beans FLOUR,MEAL OF | 30 | SEN SEN SEN |
| 120890 120910 12091000 | OTHER Sugar beet seed of a kind used for sowing -- Sugar beet seed | | |
| 12089000 | -- Other | 30 | SEN |
| | ALFALFA,LUCERN SEED | 30 | SEN |
| 120921 12092100 | - Seeds of forage plants: --- Lucerne (alfalfa) seed Clovr (triflium spp) seed of forage plants | 30 | |
| | | | SEN |
| 120922 12092200 | - Seeds of forage plants: --- Clover (Trifolium spp.) seed | 30 | SEN |
| 120923 12092300 | FESCUE SEED - Seeds of forage plants: --- Fescue seed | | SEN |
| | Kentucky blue grass (poa pratensis l) seedof forage plants | | |
| 120924 12092400 - Seeds of forage plants: --- Kentucky blue grass (Poa pratensis L.)| 120924 12092400 - Seeds of forage plants: --- Kentucky blue grass (Poa pratensis L.)| 30 | |
| 120925 | seed RYE GRASS SEED | 30 | SEN |
| 12092990 120930 12093000 120991 12099130 | ---- Other HERBACEOUS PLANTS - Seeds of forage plants: --- Seeds of herbaceous plants cultivated principally for their flowers VEGETABLE SEEDS |

str. 267

30 | SEN SEN SEN |
| 12099120 | ---- Of Onion ---- Of Pea | 5 | |
| 12099110 | ---- Of Cabbage ---- Of Cauliflower | 30 5 | SEN |
| 12099140 | | 5 | SEN |
| | | 5 | SEN |

| HS Code | Description | Base rate | Staging |

| (2002) | Of Radish | (1.4.2006) | Category |
| 12099150 12099160 | ---- | 5 | SEN |
| | ---- Of Tomato ---- Other | 5 5 | SEN |
| 12099190 120999 | OTHER 1209 | | SEN |
| 12099910 | ---- Fruit seeds for planting or sowing | 5 | SEN |
| 12099990 | ---- Other Hop cones,fresh/dried,neither groundnor powdered nor in the| 5 | SEN |
| 121010 | form of pellets | | |
| 12101000 121020 | -- Hop cones, neither ground nor powdered nor in the form of pellets OTHER 1210 | 30 | EXC |
| | -- Hop cones, ground, powdered or in the form of pellets; lupulin | | |
| 12102000 121110 | LICORICE ROOTS | 30 | SEN |
| 12111000 | -- Liquorice roots | 30 | SEN |
| 121120 | GINSENG ROOTS | | |
| 12112000 | -- Ginseng roots | 30 | SEN |
| 121130 | Coca leaf fresh/dried w/n cut crushed/powdered -- Coca leaf | | |
| 12113000 | | 15 | |
| 121140 | Poppy straw | | RED |
| 12114000 | -- Poppy straw | 15 | RED |
| 121190 | OTHER 1211 | | |
| 12119011 | --- Seeds: ----- Ambrette seeds | 15 | RED |
| 12119012 | Seeds: ----- Nuxvomica, dried ripe seeds | 15 | RED |
| | --- (isobgul) | | RED |
| 12119013 12119014 | --- Seeds: ----- Psyllium seed --- Seeds: ----- Neem seed | 15 15 | |
| 12119015 | Seeds: ----- Jojoba seed | 15 | RED |
| | --- | | RED |
| 12119019 | --- Seeds: ----- Other | 15 | RED |
| 12119021 | --- Leaves, powder, flowers and pods: ----- Belladona leaves | 15 | RED |
| 12119022 | --- Leaves, powder, flowers and pods: ----- Senna leaves and pods powder | 15 | RED |
| 12119023 12119024 | --- Leaves, powder, flowers and pods: ----- Neem leaves, Leaves, powder, flowers and pods: ----- Gymnema powder | 15 15 | RED RED |
| 12119025 | --- --- Leaves, powder, flowers and pods: ----- Cubeb | | |
| 12119026 | powder --- Leaves, powder, flowers and pods: ----- Pyrethrum | 15 | RED |
| | Other | 15 | RED |
| 12119029 12119031 | --- Leaves, powder, flowers and pods: ----- --- Bark, husk and rind: ----- Cascara | 15 15 | RED RED |
| 12119032 | sagrada bark | 15 | |
| 12119033 | --- Bark, husk and rind: ----- Psyllium husk (isobgul husk) --- Bark, husk and rind: ----- Gamboge fruit rind | 15 | RED RED |
| 12119039 | --- Bark, husk and rind: ----- Other | 15 | RED |
| 12119041 | Roots and rhizomes: ----- Belladona roots | | |
| 12119042 | --- --- Roots and rhizomes: ----- Galangal rhizomes and roots | 15 15 | RED RED |
| 12119043 | --- Roots and rhizomes: ----- Ipecac dried rhizome and roots --- Roots and rhizomes: ----- Serpentina roots (rowwalfia | 15 | RED |
| | serpentina | | |
| 12119044 | and other species of rowwalfias) | 15 | RED |
| 12119045 | Roots and rhizomes: ----- Zedovary roots | 15 | |
| | --- --- Roots and rhizomes: ----- Kuth root --- | | RED |
| 12119046 | | 15 | RED |
| 12119047 | Roots and rhizomes: ----- Sarasaparilla roots Roots and rhizomes: ----- Sweet flag rhizomes | 15 15 | RED |
| 12119048 12119049 | --- --- Roots and rhizomes: ----- Other ---- Sandalwood chips and dust | 15 | RED RED |
| 12119050 | | 15 | RED |
| 12119060 | Vinca rosea herbs species) | | RED |
| 12119070 | ---- Mint including leaves (all | 15 | |
| | Agarwood | 15 | |
| 12119080 12119091 | ---- ---- --- Other: ----- Chirata | 15 15 | RED RED RED |
| 12119092 12119093 | --- Other: ----- Tukmaria --- Other: ----- Unab (Indian Jujuba or Chinese dates) | 15 15 | RED RED |
| 12119094 12119095 | --- Other: ----- Basil, hyssop, rosemary, sage and savory --- Other: ----- Lovage | 15 | RED |
| | --- Other: ----- Garcinia | 15 | RED |
| 12119096 | | 15 | RED |
| 12119099 121210 12121010 | --- Other: ----- Other LOCUST BEANS,SEEDS | 15 30 | RED |
| 12121090 121220 12122010 | ---- Of seed quality ---- Other SEAWEED,OTHER ALGAE | 30 | SEN SEN |
| | ---- Seaweeds | | RED |
| 12122090 121230 | ---- Other algae VARIOUS FRUIT STONE | 30 30 | RED |
| 12123010 | ---- Apricot kernels | 30 | SEN |
| 12123090 | ---- Other | 30 | SEN |
| 121291 12129100 121299 | SUGAR BEET - Other: --- Sugar beet | 30 | SEN |
| 12129910 12129920 | VEGETABLE PRODCTS ---- Kokam (cocum) flowers ---- Mohua flowers | 30 30 30 | RED RED RED |
| 12149000 130110 | ALFALFA MEAL,PELLET -- Lucerne (alfalfa) meal and pellets | | SEN |
| 121300 | -CEREAL STRAW AND HUSKS, UNPREPARED, WHETHER OR NOT CHOPPED, GROUND, PRESSED OR IN THE FORM OF | 30 | |
| 12129990 | ---- Other CEREAL STRAW,HUSKS | 30 | RED SEN |
| 121490 | PELLETS | 30 | |
| 12130000 | | | |
| 121410 12141000 | | | |
| | NOT ALFALFA | | |
| | -- Other LACS | | |

| HS Code | Description | Base rate | Staging |

| (2002) | | (1.4.2006) | Category |
| 13011010 | ---- Shellac | 30 | RED |
| 13011020 | ---- Seed lac | 30 30 | RED |
| 13011030 | ---- Stick lac Dewaxed and decolourised lac | 30 | RED |
| 13011040 13011050 | ---- ---- Bleached lac | 30 | RED RED |
| 13011060 | ---- Gasket lac | 30 | RED |
| 13011070 | ---- Button lac | 30 | RED |
| 13011080 | ---- Garnet lac | 30 | RED |
| 13011090 | ---- Other | 30 | RED |
| 130120 | GUM ARABIC | | |
| 13012000 | -- Gum Arabic | 30 | RED |
| 130190 | OTHER 1301 | | |
| 13019011 | ---

str. 268

Natural gums: ----- Asian gum | 30 | RED |
| 13019012 | --- Natural gums: ----- African gum | 30 | RED |
| 13019013 13019014 | --- Natural gums: ----- Asafoetida --- Natural gums: ----- Benjamin | 30 | RED |
| | ras | 30 | RED |
| 13019015 | --- Natural gums: ----- Benjamin cowrie | 30 | RED |
| 13019016 | --- Natural gums: ----- Karaya gum (Indian tragacanth) hastab | 30 | RED |
| 13019017 | --- Natural gums: ----- Tragacanth (adraganth) | 30 | RED |
| 13019018 | --- Natural gums: ----- Storax | 30 | RED |
| 13019019 13019021 | --- Natural gums: ----- Other | 30 | RED |
| | --- Resins: ----- Copal --- | 30 | RED |
| 13019022 13019029 | Resins: ----- Dammar batu Resins: ----- Other | 30 30 | RED |
| 13019031 | --- --- Gum resins: ----- Myrrh --- | 30 | RED |
| | | | RED |
| 13019032 | Gum resins: ----- Oilbanum or frankincense | 30 | RED |
| 13019033 | --- Gum resins: ----- Mastic gum | 30 | RED |
| 13019034 | Gum resins: ----- Xanthium gum | 30 | RED |
| 13019039 | --- Gum resins: ----- Other | 30 | RED |
| 13019041 | --- --- Oleoresins: ----- Of seeds | 30 | RED |
| 13019042 | --- Oleoresins: ----- Of fruits | 30 | RED |
| 13019043 | | | |
| 13019044 | --- Oleoresins: ----- Of leaves | 30 | RED |
| | --- Oleoresins: ----- Of spices Oleoresins: ----- Of flowers | 30 | RED |
| 13019045 | --- --- Oleoresins: ----- Of roots | 30 | RED |
| 13019046 13019049 | Oleoresins: ----- Other | 30 30 | RED |
| 130211 13021100 | --- OPIUM | | RED |
| 130212 | - Vegetable saps and extracts: --- Opium LICORICE | 30 | RED |
| | OF | | |
| 13021200 130213 | - Vegetable saps and extracts: --- Of liquorice | 30 | RED |
| | OF HOPS | | |
| 13021300 | | | |
| 130214 | - Vegetable saps and extracts: --- Of hops | | |
| | Sap/extracts of pyrethrum or of the roots of plants containing| 30 | RED |
| | rotenone | | |
| 13021400 | - Vegetable saps and extracts: --- Of pyrethrum or of the roots of | 30 | RED |
| 130219 | plants containing rotenone OTHER VEG SAPS,EXTR | | |
| 13021911 | --- Extracts: ----- Of belladona | 15 | |
| 13021912 | --- Extracts: ----- Of cascara sagrada | 15 | RED RED |
| | Extracts: ----- Of nuxvomica | 15 | RED |
| 13021913 13021914 | --- --- Extracts: ----- Of ginseng (including powder) | | |
| 13021915 | --- Extracts: ----- Of agarose | 15 15 | RED RED |
| | --- Extracts: ----- Of neem | | RED |
| 13021916 | | 15 | |
| 13021917 | --- Extracts: ----- Of gymnema | 15 | RED |
| 13021918 | --- Extracts: ----- Of garcinia and gamboge | 15 | RED |
| 13021919 | --- Extracts: ----- Other ---- Cashew shell liquid (CNSL), crude | 15 | RED |
| 13021920 | ---- Purified and distilled CNSL (Cardanol) | 15 15 | RED |
| 13021930 13021990 | ---- Other | 15 | RED RED |
| 130220 | PECTIC SUBSTANCES -- Pectic substances, pectinates and pectates | | |
| 13022000 | | 15 | RED |
| 130231 | AGAR-AGAR - Mucilages and thickeners, whether or not modified, derived from | | |
| 13023100 | vegetable products: --- Agar-agar | 30 | RED |
| 130232 | MUCILAGES/THICKNERS | | |
| 13023210 | ---- Guar meal | 30 | RED |
| 13023220 | ---- Guargum refined split | 30 | RED |
| | | | RED |
| 13023230 | ---- Guargum treated and pulverised | 30 | |
| 13023240 | ---- Kappa carrageenan | 30 | RED |
| 13023290 130239 | ---- Other MUCILAGE,THICKNER | 30 | RED |
| 13023900 | - Mucilages and thickeners, whether or not modified, derived from vegetable products: --- Other | 30 | RED |
| | PLAITING BAMBOOS | | |
| | -- Bamboos | 30 | |
| 140110 14011000 | PLAITING RATTANS | | |
| | | | SEN |
| 140120 14012000 140190 | -- Rattans OTHER 1401 | 30 | SEN |
| 14019010 14019090 | ---- Canes | 30 30 | SEN SEN |
| 140200 | ---- Other VEG. MAT. USED PRIMARILY AS STUFFING OR PADDING | | |

| HS Code (2002) | Description | Base rate (1.4.2006) | Staging Category |

| 14020000| -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 | | |
| 140300 | WITH OR WITHOUT SUPPORTING MATERIAL VEG.

str. 268

| | | | | | | SEN | | 140120 14012000 140190 | -- Rattans OTHER 1401 | 30 | SEN | | 14019010 14019090 | ---- Canes | 30 30 | SEN SEN | | 140200 | ---- Other VEG. MAT. USED PRIMARILY AS STUFFING OR PADDING | | | | HS Code (2002) | Description | Base rate (1.4.2006) | Staging Category | |----------------------------------|--------------------------------------------------------------------------------------------------------------------------------------------------------------|------------------------|--------------------| | 14020000| -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 | | | | 140300 | WITH OR WITHOUT SUPPORTING MATERIAL VEG. MATERIAL USED PRIMARILY IN BROOMS OR BRUSHE | 30 | RED |
| | ---- Palm fibres for brushes | 30 | |
| 14030010 14030090 | ---- Other | | RED |
| 140410 | RAW IN DYE,TANNING | 30 | RED |
| 14041011 | --- Henna: ----- Henna leaves | 30 | SEN |
| 14041019 | --- Henna: ----- Henna powder ---- Red sandalwood powder | 30 | SEN |
| 14041020 | | 30 | SEN |
| 14041030 | ---- Safflower (including bastard saffron) | 30 | SEN |
| 14041040 | ---- Dyeing substances, excluding turmeric | 30 | SEN |
| 14041050 | ---- Gallnuts | 30 | SEN |
| 14041061 | --- Myrobalans: ----- Amla (embelica linn) | 30 | SEN |
| 14041069 | --- Myrobalans: ----- Other | 30 | SEN |
| | ---- Wattle bark (mimosa bark) | | |
| 14041070 | | 30 | SEN |
| 14041090 140420 | ---- Other tanning substances COTTON LINTERS | 30 | SEN |
| 14042000 | -- Cotton linters | 30 | |
| 140490 | OTHER 1409 | | SEN |
| 14049010 | ---- Bidi wrapper leaves (tendu) | 30 | RED |
| 14049021 | --- Soap-nuts: ----- Powder | 30 | RED |
| 14049029 | --- Soap-nuts: ----- Other | 30 | RED |
| 14049030 | ---- Hard seeds, pips, hulls and nuts, of a kind used primarily for carving | 30 | RED |
| 14049040 | ---- Betel leaves | 30 | RED |
| 14049050 | ---- Indian katha | 30 | RED

str. 269

|
| 14049060 | ---- Coconut shell, unworked | 30 | RED |
| 14049070 | ---- Rudraksha seeds | 30 | RED |
| | ---- Other | | |
| 14049090 150100 | PIG,POULTRY FAT,RND | 30 | RED |
| 15010000 | -PIG FATS (INCLUDING LARD) AND POULTRY FAT, OTHER THAN THAT OF HEADING 0209 OR 1503 | | |
| 150200 | BOVINE,SHEEP,GOAT F | 30 | EXC |
| 15020010 | ---- Mutton tallow ---- Fats, unrendered (excluding mutton tallow) | 15 15 | EXC EXC |
| 15020020 | ---- Rendered or solvent extraction fats | | |
| 15020030 15020090 | ---- Other | 15 | EXC |
| 150300 | LARD STEARIN/OIL | | EXC |
| | -LARD STEARIN, LARD OIL, OLEOSTEARIN, | 15 | |
| 15030000 | OLEO-OIL AND TALLOW OIL, NOT EMULSIFIED OR MIXED OR OTHERWISE PREPARED | 30 | EXC |
| 150410 | FISH-LIVER OILS ---- Cod liver oil oil | | |
| 15041010 | | 30 | EXC |
| 15041091 | --- Other: ----- Squid liver | 30 | EXC |
| 15041099 | --- Other: ----- Other | 30 | EXC |
| 150420 15042010 | NOT FISH LIVER ---- Fish body | 30 | EXC |
| 15042020 | oil ---- Fish lipid oil | 30 | |
| | | | EXC |
| 15042030 | ---- Sperm oil | 30 | EXC |
| 15042090 150430 | ---- Other MAMMALS | 30 | EXC |
| 15043000 | MARINE -- Fats and oils and their fractions, of marine mammals | 30 | EXC |
| 150500 | WOOL GREASE & FATTY SUBSTANCES DERIVED THEREFROMD ---- Wool alcohol (including lanolin alcohol) | | |
| 15050010 | | 15 | EXC |
| 15050020 | ---- Wool grease, crude | 15 | EXC |
| 15050090 150600 | ---- Other OTHER,N CHEM MODIFD | 15 | EXC |
| | ---- Neats Foot oil and fats from bone or waste | | |
| 15060010 15060090 | ---- Other | 30 | EXC EXC |
| 150710 | CRUDE,N CHEM MODIFD -- Crude oil, whether or not degummed | 30 | |
| 15071000 | | | EXC |
| | REFINED,N CHEM MODI | 45 | |
| 150790 15079010 | ---- Edible grade | 45 | EXC |
| 15079090 | ---- Other CRUDE,N CHEM MODIFD | 45 | EXC |
| 150810 15081000 | -- Crude oil | 85 | EXC |
| 150890 15089010 | REFINED,N CHEM MODI ---- Deodorized (Salad Oil) | 85 | EXC |
| 15089091 15089099 150910 | --- Other: ----- Edible grade --- Other: ----- Other | 85 100 | EXC EXC |
| 15091000 150990 | VIRGIN,N CHEM MODIF -- Virgin REFINED,N CHEM MODI | 45 | SEN |
| 15099010 15099090 151000 | ---- Edible grade ---- Other | 40 | SEN |
| 15100010 | OIL,B | 40 | SEN |
| 15100091 15100099 | OLIVE-RESIDUE ---- Crude oil | | |
| 151110 | --- Other: ----- Edible grade --- Other: ----- Other | 45 45 | |
| | | | EXC EXC |
| | Crude palm oil & its fractions | 45 | EXC |

| HS Code | Description | Base rate (1.4.2006) | Staging Category |

| (2002) 15111000 | Crude oil | 80 | EXC |
| 151190 | -- PALM OIL, NT CHEM M | | |
| 15119010 | ---- Refined bleached deodorised palm oil | 90 | EXC |
| 15119020 | ---- Refined bleached deodorised palmolein | 90 | EXC |
| 15119090 | ---- Other | 90 | EXC |
| 151211 15121110 | SUN/SAFFLOWER CRUDE ---- Sunflower seed oil | 75 | EXC |
| 15121120 | ---- Safflower seed oil (kardi seed oil) | 75 | EXC |
| 151219 | SUN/SAFFLOWER REFIN | | |
| 15121910 | ---- Sunflower oil, edible grade ---- Sunflower oil, non-edible grade (other | 85 | EXC |
| 15121920 | than crude oil) ---- Saffola oil, edible grade | 100 | EXC |
| 15121930 15121940 | ---- Saffola oil, non-edible grade | 85 100 | EXC EXC |
| | ---- Other | 100 | |
| 15121990 151221 | Crude oil, whether or not gossypol has been removed| | EXC |
| 15122100 | - Cotton-seed oil and its fractions: --- Crude oil, whether or not gossypol has been removed | 85 | EXC |
| 151229 | COTTONSEED,REFINED | | |
| 15122910 | ---- Edible grade | 85 | EXC |
| 15122990 | ---- Other Coconut (copra) crude oil & | 100 | EXC |
| 151311 15131100 | fractions - Coconut (copra) oil and its fractions: --- Crude oil | 85

str. 270

| EXC |
| 151319 15131900 | REFINED COCONUT OIL - Coconut (copra) oil and its fractions: --- Other | 100 | EXC |
| 151321 | PALM,BABASSU CRUDE | | |
| 15132110 | ---- Palm kernel oil | 85 | EXC |
| 15132120 151329 | ---- Babassu oil PALM,BABASSU REFINE | 85 | EXC |
| 15132910 | ---- Palm kernel oil and its fractions | 85 | EXC |
| 15132920 | ---- Babassu oil and its fractions edible grade | 85 | EXC |
| 15132930 | ---- Babassu oil and its fractions, other than edible grade | 100 | EXC |
| 15132990 151411 | ---- Other Crude oil | 100 | EXC |
| 15141110 | ---- Colza oil | 75 | EXC |
| | oil | | |
| 15141120 15141190 | ---- Rape ---- Other | 75 75 | EXC EXC |
| 151419 | Low eruc acid rape colza oil & | | EXC |
| 15141910 | its fractions other than crude ---- Refined colza oil of edible grade | 75 | |
| 15141920 | ---- Refined rapeseed oil of edible grade ---- Other | 75 | EXC |
| 15141990 | | | |
| 151491 | RAPESED,COLZA,MSTRD OIL & FRAC THEREOF,CRUDE,NESO ---- Colza oil | 75 | EXC |
| 15149110 15149120 | ---- Mustard oil | 75 75 | EXC EXC |
| 15149190 151499 | ---- Rapeseed oil OIL & | 75 | EXC |
| | RAPESED,COLZA,MSTRD FRAC THEREOF,NESOI | | |
| 15149910 | ---- Refined colza oil of edible grade | 75 | EXC |
| 15149920 15149930 | ---- Refined mustard oil of edible grade ---- Refined rapeseed oil of edible grade | 75 | EXC EXC |
| 15149990 | ---- Other | 75 | |
| 151511 | LINSEED OIL, CRUDE | 75 | EXC |
| 15151100 | - Linseed oil and its fractions: --- Crude oil | 100 | EXC |
| 151519 15151910 | LINSEED OIL,REFINED ---- Edible grade | | |
| 15151990 | ---- Other | 85 100 | EXC EXC |
| 151521 15152100 | CORN OIL,CRUDE - Maize (Corn) oil and its fractions: --- Crude oil | 100 | EXC |
| 151529 | CORN OIL,REFINED | | |
| 15152910 | ---- Edible grade ---- Other | 85 | EXC |
| 15152990 151530 | CASTOR OIL | 100 | EXC |
| 15153010 15153090 | ---- Edible grade ---- Other | 85 | EXC |
| 151540 | | 100 | |
| | TUNG OIL | | EXC |
| 15154000 151550 15155010 | -- Tung oil and its fractions SESAME OIL | 100 | EXC |
| | ---- Crude oil | 100 | EXC EXC |
| 15155091 | --- Other: ----- Edible grade --- Other: ----- Other | 85 | |
| 15155099 | | | EXC |
| | FIXED VEG OIL | 100 | |
| 151590 15159010 | ---- Fixed vegetable oils, namely the following:chul moogra oil, mawra oil, kokam oil, tobacco seed oil, sal oil | 100 | EXC |
| 15159030 | ---- Fixed vegetable oils, namely the following: cardamom oil, chillies or capsicum oil, turmeric oil, ajwain seed oil, niger seed oil, garlic oil ---- Fixed vegetable oils of edible grade namely the following:mango | 100 | EXC |
| 15159040 | kernel oil, mahua oil, rice bran oil | 85 | EXC |
| 15159091 15159099 | --- Other: ----- Edible grade --- Other: ----- Other | 85 100 | EXC |
| 151610 15161000 | ANIMAL,NOT PREPARED | | EXC |
| | -- Animal fats and oils and their fractions | 30 | EXC |

| HS Code | Description | Base rate | Staging Category |

| (2002) 151620 | | (1.4.2006) | |
| 15162011 | VEGETB,NOT PREPARED grade | 80 | EXC |
| 15162019 | --- Cotton Seed oil: ----- Edible | 80 | EXC |
| 15162021 | --- Cotton Seed oil: ----- Other Groundnut oil: ----- Edible grade | 80 | EXC |
| | --- Groundnut oil: ----- Other | 80 | EXC |
| 15162029 15162031 | --- --- Hydrogenated castor oil grade | 80 | EXC |
| 15162039 | (opal-wax): ----- Edible --- Hydrogenated castor oil (opal-wax): ----- Other | 80 | EXC |
| 15162091 | --- Other: ----- Edible grade | 80 | EXC |
| 15162099 | | 80 | EXC |
| 151710 | --- Other: ----- Other MARGARINE,NT LIQUID | | |
| 15171010 | ---- Of animal origin | 30 | EXC |
| 15171021 | --- Of vegetable origin: ----- Edible grade | 80 | EXC |
| 15171022 | --- Of vegetable origin: ----- Linoxyn | 30 | |
| | | | EXC |
| 15171029 151790 | --- Of vegetable origin: ----- Other OTHER 1517 | 30 | EXC |
| 15179010 15179020 | ---- Sal fat (processed or refined) ---- Peanut butter | 30 | EXC |
|

str. 271

| | 30 | EXC |
| 15179030 | ---- Imitation lard of animal origin ---- Imitation lard of vegetable origin | 30 | EXC |
| 15179040 | ---- Other | 30 | EXC |
| 15179090 | | 30 | EXC |
| 151800 | CHEM MODIF;INEDIBLE | | |
| 15180011 15180019 | --- Lin seed oil: ----- Edible grade | 80 | EXC |
| 15180021 | --- Lin seed oil: ----- Other --- Castor oil, dehydrated: ----- Edible | 30 | EXC |
| 15180029 | grade --- Castor oil, dehydrated: ----- Other | 80 | EXC |
| | | 30 | EXC |
| 15180031 | --- Other Vegetable oil and its fats: ----- Edible grade | 80 | EXC |
| 15180039 | --- Other Vegetable oil and its fats: ----- Other | 30 | EXC |
| 15180040 | ---- Other CRUDE; WATER & LYES -GLYCEROL, CRUDE; GLYCEROL WATERS AND | 30 | EXC |
| 152000 | | | |
| 15200000 152110 | GLYCEROL VEG,NT TRIGLYCERIDE| 12.5 | EXC |
| 15211011 | --- Carnauba Waxes: ----- Edible wax for waxing fresh fruits and vegetables | 30 | EXC |
| 15211019 | --- Carnauba Waxes: ----- Other | 30 | EXC |
| 15211090 | ---- Other | 30 | EXC |
| 152190 | BEESWAX,INSECT WAX | | |
| 15219010 | ---- Beewax whether or not coloured | 30 | EXC |
| 15219020 15219090 | ---- Shellac wax whether or not coloured ---- Other | 30 30 | EXC EXC |
| 152200 | DEGRAS;RESIDUES | | |
| 15220010 | ---- Degras | 30 | EXC |
| 15220020 | ---- Soap stocks | 30 | EXC |
| 15220090 | ---- Other SAUSAGE,SIMILAR MEA | 30 | EXC |
| 160100 | -SAUSAGES AND SIMILAR PRODUCTS, OF MEAT, MEAT OFFAL OR BLOOD; FOOD PREPARATIONS BASED ON THESE | | |
| 16010000 | | | |
| 160210 16021000 | Homogenised preparations | 100 | EXC |
| 160220 | -- Homogenised preparations ANIMAL LIVERS,OTHER -- Of liver of any animal | 30 | EXC |
| 16022000 | | 30 | RED |
| 160231 | TURKEY MEAT,OTHER - Of poultry of heading 0105: | 30 | |
| 16023100 160232 | --- Of turkeys O CHICK,PREPAR/PRES | | RED |
| 16023200 | - Of poultry of heading 0105: --- Of fowls of the species Gallus domesticus POULTRY,NOT TURKEY | 100 | EXC |
| 160239 | - Of poultry of heading 0105: --- Other | | |
| 16023900 | OF SWINE,HAMS,ETC | 30 | RED |
| 160241 16024100 | - Of swine: --- Hams and cuts thereof | | |
| | OF SWINE,SHOULDR,ET | 30 | EXC |
| 160242 | - Of swine: --- Shoulders and cuts thereof | 30 | EXC |
| 16024200 160249 16024900 | OF SWINE,OTHER - Of swine: --- Other, including mixtures | | RED |
| 160250 | OTH BOVINE MEAT,ETC | 30 | |
| 16025000 | -- Of bovine animals OTHER | 30 | RED |
| 160290 16029000 160300 16030010 | -- Other, including preparations of blood of any animal EXTRACT MEAT,FISH,E ---- Extracts and juices of meat | 30 30 | RED RED |
| 16030090 160411 | ---- Extracts of fish ---- Other | 30 | RED |
| 16030020 | SALMON, WHOLE,PIECE | 30 | RED |
| 16041100 160412 16041210 | - Fish, whole or in pieces, but not minced: --- Salmon HERRING,WHOLE,PIECE | 30 | RED |
| 160413 | ---- Pickled ---- Other | 30 | |
| | MINCE ---- Sardines, sardinella and brisling | 30 | RED |
| 16041290 | SARDINE,ETC,N | | RED |
| | | | RED |
| 16041310 | | | |
| 16041320 160414 | ---- Sprats TUNA,ETC,NOT MINCED | 30 30 | RED |
| 16041410 16041490 | ---- Tunas ---- Other | | EXC |
| | | 30 | |
| | | 30 | |
| | | | EXC |

| HS Code | Description | Base rate (1.4.2006) | Staging Category |

| (2002) 160415 | MACKEREL,NOT MINCED Fish, whole or in pieces, but not minced: --- Mackerel | | |
| 16041500 | - ANCHOVIE,NOT MINCED | 30 | RED |
| 160416 16041600 | - Fish, whole or in pieces, but not minced: --- Anchovies | 30 | RED |
| 160419 | FISH,OTHR WHOLE,PCS | | |
| 16041900 | - Fish, whole or in pieces, but not minced: --- Other FISH, OTHER | 30 | RED |
| 160420 16042000 | -- Other prepared or preserved fish CAVIAR,CAVIAR SUBST | 30 | RED |
| 160430 16043000 | -- Caviar and caviar substitutes | 30 | EXC |
| 160510 | CRAB | 30 | RED |
| 16051000 160520 | -- Crab SHRIMPS AND PRAWNS | | |
| 16052000 160530 | -- Shrimps and prawns LOBSTER | 30 | EXC |
| 16053000 | -- Lobster | 30 | |
| 160540 | CRUSTACEANS OTHER | | EXC |
| 16054000 | -- Other crustaceans | 30 | |
| 160590 | MOLLUSCS, ETC ---- Clams | | RED |
| 16059010 | ---- Squid, octopus and cuttlefish | 30 | |
| 16059020 | ---- Oysters | 30 | RED |
| 16059030 | | 30 | RED RED |
| 16059090 | ---- Other | | |
| | | 30 | RED |
| 170111 | CANE,RAW,SOLID FORM | | |
| 17011110 | ---- Cane jaggery | 60 | EXC |
| 17011120 | ---- Khandasari sugar | 60 | EXC |
| 17011190 170112 | ---- Other | 60 | EXC |
|| BEET,RAW,SOLID FORM - Raw sugar not containing added flavouring or colouring matter: | | |
| 17011200 | --- Beet sugar | 60 | EXC |
| 170191 | REFINED+FLAVR/COLOR - Other: --- Refined sugar containing added flavouring or colouring | 60 | EXC |
| 17019100 170199 | OT PURE SUCROSE,REF ---- Sugar cubes | 60 | EXC |
| 17019910 17019990 | ---- Other LCTS+SYR,99%OR MORE | 60 | EXC |
| 170211 | ---- In solid form | | |
| 17021110 | ---- | 25 25 | RED RED |
| 17021190 170219 | Other LCTSE,SOLID,SYRUP | | |
| 17021910 | O ---- In solid form | 25 | RED |
| 17021990 170220

str. 272

| ---- Other | 25 | RED |
| | Maple sugar & maple syrup | | |
| 17022010 | ---- In solid form ---- Other | 30 | RED |
| 17022090 170230 | GLUCOSE<20%FRUC | 30 | RED |
| 17023010 | DRY ---- Glucose, liquid | | RED |
| 17023020 | ---- Glucose, solid | 30 | |
| 17023031 | --- Dextrose: ----- In solid form | 30 30 | RED RED |
| 17023039 | --- Dextrose: ----- Other GLUCOSE>20-49%FRUCT ---- Glucose, liquid | 30 | RED |
| 170240 17024010 | | 30 | RED |
| 17024020 | ---- Glucose, solid | 30 | RED |
| 17024031 | --- Dextrose: ----- In solid form | 30 | |
| 17024039 | --- Dextrose: ----- Other | | RED |
| | | 30 | RED |
| 170250 | CHEM PURE FRUCTOSE | 30 | RED |
| 17025000 170260 | -- Chemically pure fructose OTHER FRUCTOSE >50% | 30 | RED |
| 17026010 17026090 | ---- Other | | |
| | ---- In solid form | | |
| 170290 | OTHER 1702 | 30 | RED |
| 17029010 17029020 | ---- Palmyra sugar ---- Chemically pure maltose ---- Artificial honey, whether or not mixed with natural honey | 30 30 30 | RED RED RED |
| 17029030 | ---- Caramel | 30 | RED |
| 17029040 17029050 | | | |
| 17029090 | ---- Insulin syrup | 30 | RED |
| 170310 17031000 | ---- Other CANE | 30 | RED |
| 170390 | -- Cane molasses OTHER 1703 | 10 | SEN |
| 17039010 17039090 170410 | ---- Molasses, edible ---- Other CHEWING GUM | 10 10 | SEN SEN |
| 17041000 170490 17049010 | -- Chewing gum, whether or not sugar coated OTHER 1704 ---- Jelly confectionary | 30 30 | SEN RED |
| 17049020 17049030 | ---- Boiled sweets, whether or not filled ---- Toffees, caramels and similar sweets | 30 | RED |
| 17049090 | ---- Other | 30 | RED |
| | | | RED |
| | BEANS | | |
| 180100 18010000 | -COCOA BEANS, WHOLE OR BROKEN, RAW OR ROASTED | 30 30 | EXC |
| 180200 18020000 | WASTE(SHELLS ETC) | 30 | |
| | -COCOA SHELLS, HUSKS, SKINS AND OTHER COCOA WASTE | | |
| | | | EXC |

| HS Code | Description | Base rate | Staging |

| (2002) | | (1.4.2006) | Category |
| 180310 18031000 | NOT DEFATTED -- Not defatted | 30 | EXC |
| 180320 | Wholly or partly defatted cocoa paste -- Wholly or partly defatted | 30 | EXC |
| 18032000 180400 | BUTTER, FAT AND OIL | | |
| 18040000 | -COCOA BUTTER, FAT AND OIL | 30 | EXC |
| 180500 18050000| POWDER,NOT SWEETEND -COCOA POWDER, NOT CONTAINING ADDED SUGAR OR | 30 | EXC |
| 180610 | OTHER SWEETENING MATTER POWDER + SWEETENING | | |
| 18061000 | -- Cocoa powder, containing added sugar or other sweetening matter OTHER BLOCK>2 KG | 30 | EXC |
| 180620 | -- Other preparations in blocks, slabs or bars weighing more than 2 | | |
| 18062000 | kg. or in liquid, paste, powder, granular or other bulk form in containers | 30 | RED |
| 180631 | or immediate packings, of a content exceeding 2 kg.

str. 272

| | | 18061000 | -- Cocoa powder, containing added sugar or other sweetening matter OTHER BLOCK>2 KG | 30 | EXC | | 180620 | -- Other preparations in blocks, slabs or bars weighing more than 2 | | | | 18062000 | kg. or in liquid, paste, powder, granular or other bulk form in containers | 30 | RED | | 180631 | or immediate packings, of a content exceeding 2 kg. NOT BULK, FILLED - Other, in blocks, slabs or bars: --- Filled NOT BULK,NOT FILLED | 30 | |
| 18063100 | | | |
| 180632 18063200 | - Other, in blocks, slabs or bars: --- Not filled OTHER 1806 | 30 | RED |
| 180690 | | | RED |
| 18069010 | ---- Chocolate and chocolate products | 30 | |
| 18069020 18069030 | ---- Sugar confectionary containing cocoa ---- Spreads containing cocoa ---- Preparations containing cocoa for making beverages | 30 | EXC |
| 18069040 | | 30 | EXC EXC |
| 190430 190532 19053211 19059010 | Bulgur wheat WAFFLES AND WAFERS --- Communion wafers: ----- Coated with chocolate or containing | 30 30 | EXC SEN |
| 190110 19011010 | ---- Other O FOOD PREP,INFANTS ---- Malted milk (including powder) | 30 | EXC |
| 18069090 | | 30 | SEN |
| 19011090 | ---- Other MIXES & DOUGHS | 30 | SEN |
| 190120 | -- Mixes and doughs for the preparation of bakers' wares of heading | 30 | |
| 19012000 | 1905 MALT EXTRACT;OTHER | | RED |
| 190190 | ---- Malt extract | | |
| 19019010 19019090 | ---- Other | 30 30 | RED RED |
| 190211 | PST,UNCOOK,NT STUFF - Uncooked pasta, not stuffed or otherwise prepared: --- Containing | | RED |
| 19021100 190219 | eggs PST,UNCOOK,NT STUFF | 30 | |
| 19021900 | - Uncooked pasta, not stuffed or otherwise prepared: --- Other STUFFED PASTA | 30 | RED |
| 190220 19022010 | ---- Cooked | 30 | |
| 19022090 190230 | ---- Other OTHER PREPARD PASTA | 30 | RED RED |
| 19023010 19023090 | ---- Dried ---- Other | 30 30 | RED RED |
| 190240 19024010 | COUSCOUS | | |
| 19024090 | ---- Unprepared ---- Other | 30 30 | RED RED |
| 190300 | TAPIOCA AND SUBSTIT -TAPIOCA AND SUBSTITUTES THEREFOR PREPARED FROM | 30 | |
| 19030000 | STARCH, IN THE FORM OF FLAKES, GRAINS, PEARLS, SIFTINGS | | EXC |
| 190410 19041010 | OR IN SIMILAR FORMS SWELLING/ROASTING ---- Corn flakes ---- Paws, Mudi and the like | 30 | RED |
| 19041020 | | 30 | |
| 19041030 | | | RED |
| | ---- Bulgur wheat ---- Other | 30 | RED |
| 19041090 | FRM UNROAST CER FLK | 30 | RED |
| 190420 19042000 | -- Prepared foods obtained from unroasted cereal flakes or from mixtures of unroasted cereal flakes and roasted cereal flakes or swelled cereals | 30 | EXC |
| 19043000 190490 | -- Bulgur wheat O CER,N CORN,GRN,PR | 30 | RED |
| 19049000 | -- Other | 30 | EXC |
| | CRISPBREAD

str. 273

| | |
| 190510 19051000 | -- Crispbread | 30 | RED |
| 190520 19052000 | Gingerbread & the like -- Gingerbread and the like | 30 | RED |
| 190531 19053100 | COOKIES (SWEET BISCUITS) --- Sweet biscuits | 30 | SEN |
| 19053219 19053290 190540 19054000 | chocolate --- Communion wafers: ----- Other TOASTED BREAD,ETC -- Rusks, toasted bread and similar toasted products | | SEN |
| | 1905 | | RED |
| | ---- Other | 30 | SEN |
| | | 30 | |
| | OTHER | | |
| 190590 | | 30 | |
| 19059020 | ---- Pastries and cakes ---- Biscuits not elsewhere specified or included | 30 | RED |
| 19059030 | ---- Extruded or expanded products, savoury or salted | 30 30 | RED |
| | | | RED |

| HS Code | Description | Base rate | Staging |

| (2002) | | (1.4.2006) | Category |
| 19059040 19059090 | ---- Papad ---- Other | 30 30 | RED |
| 200110 | CUCUMBER | | RED |
| 20011000 | -- Cucumbers and gherkins | 30 | RED |
| 200190 20019000 | OTHR VEGT/FRUIT/NUT -- Other | 30 | RED |
| 200210 | WHOLE/PIECES -- Tomatoes, whole or in pieces | | RED |
| 20021000 200290 | TOMATO PASTE | 30 | |
| 20029000 200310 | -- Other MUSHROOM,NO VINEGAR | 30 | RED |
| 20031000 200320 | -- Mushrooms of the genus Agaricus | 30 | EXC |
| | Truffles -- Truffles | | EXC |
| | MUSHROOMS,NESOI,PREP/PRES OTHER THAN BY VINEGAR -- Other | 30 | RED |
| | -- Potatoes OTHER 2004 | 30 | EXC |
| 20049000 200510 20051000 | -- Other vegetables and mixtures of vegetables HOMOGNIZ VEG(BABY F | 30 30 | RED |
| 20032000 200390 | | 30 | |
| 20039000 | | | |
| 200410 20041000 | POTATOES | | |
| 200490 200791 20079100 200799 20079910 20079920 | CITRUS JAM,JELLE,MR - Other: --- Citrus fruit OTHER 2007 ---- Mango ---- Guava - Other, including mixtures other than those of sub-heading 2008 19: -- Mixtures | 30 30 30 30 30 | RED RED |
| 20087000 | | | |
| 20055100 200559 20055900 20079990 | -- Homogenised vegetables POTATOES | 30 30 | EXC |
| | -- Potatoes | | |
| 200520 | | 30 |

str. 274

EXC |
| 20052000 | PEAS(PISUM SATIVUM) | 30 | RED |
| 200540 20054000 200551 200560 20056000 200570 20057000 200580 20058000 200590 20059000 200600 20060000 200710 20071000 | -- Peas (pisum, sativum) BEAN,SHELLED,N FROZ - Beans (Vigna spp. Phaseolus spp. ): --- Beans, shelled BEANS, NOT SHELLED - Beans (Vigna spp. Phaseolus spp. ): --- Other ASPARAGUS -- Asparagus OLIVES -- Olives VEG,FRT,ET,P BY SUG -VEGETABLES, FRUITS, NUTS, FRUIT-PEEL AND OTHER PARTS OF PLANTS, PRESERVED BY SUGAR (DRAINED, GLACE OR CRYSTALLISED) BABY FOOD -- Homogenised preparations| 30 30 30 30 30 30 30 | RED RED RED RED EXC EXC RED RED |
| 200811 20081100 | - Nuts, ground-nuts and other seeds, whether or not mixed together: - Ground-nuts | 30 | RED RED RED |
| 200819 20081910 20081920 | O NUT,SEED,N PEANUT ---- Cashew nut, roasted, salted or roasted and salted ---- Other roasted nuts and seeds | 30 30 | RED RED |
| 20081930 20081940 | ---- Other nuts, otherwise prepared or preserved ---- Other roasted and fried vegetable products ---- Other | 30 30 30 | RED RED RED |
| 20082000 | PINEAPPLES -- Pineapples | 30 | RED |
| 200830 20083010 | O CIT FRUIT,INC MIX | | |
| 20083090 200840 | ---- Orange ---- Other PEARS | 30 30 | EXC EXC |
| 20084000 200850 | -- Pears APRICOTS | 30 | SEN |
| 200860 20086000 | CHERRIES -- Cherries | 30 | SEN |
| 200870 | SWEET CORN -- Sweet corn (Zea mays var. saccharata) OTHER 2005 -- Other vegetables and mixtures of vegetables -- | 30 | RED RED |
| 200880 | PEACHES -- Peaches, including nectarines | 30 | RED |
| 20088000 200891 | STRAWBERRIES -- Strawberries Palm Hearts Prepared or Preserved | 30 | RED |
| 20089100 | - Other, including mixtures other than those of sub-heading 2008 19: - -- Palm hearts | 30 | |
| 200892 | FRUIT MIXTURES - | | SEN |
| 20089200 | | | |
| | | | SEN |
| 20079930 20079940 | ---- Pine apple ---- Apple | | |
| 20081990 200820 20085000 | ---- Other PEANUTS -- Apricots | 30 | SEN |

| HS Code | Description | Base rate | Staging Category |

| (2002) 200899 | OTHER | (1.4.2006) | |
| 20089911 --- | 2008 Squash: ----- Mango | 30 | SEN |
| 20089912 --- | Squash: ----- Lemon | 30 | SEN |
| 20089913 --- | Squash: ----- Orange | 30 | SEN |
| 20089914 | Squash: ----- Pineapple | 30 | SEN |
| 20089919 | --- --- Squash: ----- Other | 30 | SEN |
| 20089991 | --- Other: ----- Fruit cocktail

str. 275

| 30 | SEN |
| 20089992 | --- Other: ----- Grapes | 30 | SEN |
| 20089993 | --- Other: ----- Apples | 30 | SEN |
| 20089994 20089999 | --- Other: ----- Guava | 30 | SEN |
| | --- Other: ----- Other | 30 | SEN |
| 200911 20091100 | FROZEN ORANGE - Orange juice: --- Frozen | 30 | |
| 200912 | ORANGE JUICE, NOT FROZEN,OF A BRIX VALUE NOT OV 2 | | SEN |
| 20091200 | - Orange juice: --- Not frozen, of a Brix value not exceeding 20 FROZEN | 30 | SEN |
| 200919 | ORANGE,NOT | | |
| 20091900 | - Orange juice: --- Other GRAPEFRUIT | 30 | EXC |
| 200921 | - Grapefruit juice: --- Of a Brix value not exceeding 20 GRAPEFRUIT JUICE,NESOI,NT FORTORIFIED WVITAMINS | | |
| 20092100 | | 30 | RED |
| 200929 20092900 | - Grapefruit juice: --- Other JUICE OF 1 CITRUS FRUIT, BRIX VALUE <=20, NT FORT | 30 | RED |
| 200931 | | | |
| 20093100 -| Juice of any other single citrus fruit: --- Of a Brix value not exceeding 20 | | |
| | JUICE OF OTHER SINGLE CIRTUS FRUIT,NT FROT,NESOI | 30 | RED |
| 200939 | - Juice of any other single citrus fruit: --- Other PINEAPPLE | 30 | RED |
| 20093900 200941 | - Pineapple juice: --- Of a Brix value not exceeding 20 PINEAPPLE JUICE, NT FORT., UNFERMNT, NESOI | | |
| 20094100 | | 30 | RED |
| 200949 | - Pineapple juice: --- Other | | RED |
| 20094900 | TOMATO JUICE,DW<7% | 30 | EXC |
| 200950 20095000 200961 GRAPE | -- Tomato juice JUICE OF A BRIX VALUE <= 20, NT FORT W/VITA | 30 | |
| 200969 | JUICE, NESOI,NT FORTIFIED - Grape juice (including grape must): --- Other | | RED |
| 20096900 | - Grape juice (including grape must): --- Of a Brix | | |
| 20096100 | value not exceeding 30 GRAPE WITH VITAMINS/MIN | 30 30 | RED |
| 200971 20097100 | APPLE JUICE OF A BIRX VALUE <=20,NT FORT WVITAMI - Apple juice: --- Of a Brix value not exceeding 20 | 30 | RED |
| | APPLE JUICE, NESOI,NT FORTIFIED WVITAMINS, UNFER | | |
| | - Apple juice: --- Other | 30 | RED |
| 200979 20097900

str. 276

| OTHER,NOT MIXED | | |
| 200980 20098010 ---- 20098090 | Mango juice ---- Other MIXTURES | 30 30 | RED RED |
| 200990 20099000 210111 | -- Mixtures of juices EXTRACT,ET+THERFROM | 30 | RED |
| 21011110 21011120 | | | |
| 21011130 | ---- Instant coffee, flavoured | 30 | SEN |
| 21012020 21012030 21012090 ---- 210130 ROASTED 21013010 ---- 21013020 ---- 21013090 ---- 210210 YEASTS, 21031000 210320 21032000 210330 | ---- Instant coffee, not flovered ---- Coffee aroma ---- Other Other COFFEE SUBS Roasted chicory Roasted coffee substitutes Other ACTIVE | 30 30 30 30 30 30 30 | SEN EXC EXC EXC EXC EXC EXC |
| | | 30 | SEN |
| 21011190 210112 | EXTRACT/ESSENCE/ETC | 30 | SEN |
| | - Extracts, essences and concentrates of coffee, and preparations with a basis of these extracts, essences or concentrates or with a | | |
| 21011200 | basis of coffee: --- Preparations with basis of extracts, essences, concentrates or with a basis of coffee | 30 | EXC |
| 210120 21012010 | TEA/MATE EXTRACT,ET | 30 | EXC |
| 21021010 ---- 21021020 ---- 21021090 ---- 210220 YEASTS,INACTIVE;ETC 21022000 -- 210230 BAKING 21023000 -- 210310 SOY -- TOMATO -- MUSTARD 21033000 -- 210390 SAUCE,CONDIMENT,ETC 21039010 21039020 | ---- Instant tea ---- Quick brewing black tea ---- Tea aroma Culture yeast Baker's yeast Other Inactive yeasts, other single-cell micro-organisms, dead POWDER,PREPD Prepared baking powders SAUCE Soya sauce KETCHP,SAUCE Tomato ketchup and other tomato sauces FLOUR,MEAL Mustard flour and meal and prepared mustard | 30 30 30 30 30 30 30 30 30 30 | RED RED RED RED RED RED RED RED RED RED |
| | ---- Curry paste ---- Chilli sauce | | |

| HS Code | | Base rate | Staging |

| (2002) | Description | (1.4.2006) | Category |
| 21039030 | ---- Majonnaise and salad dressings ---- Mixed, condiments and mixed seasoning | 30 | RED |
| 21039040 21039090 | ---- Other | 30 30 | RED RED |
| 210410 | SOUPS,BROTHS,PREPAR | | |
| 21041010 | ---- Dried | 30 | RED |
| 21041090 | ---- Other BABY FOOD | 30 | RED |
| 210420 21042000 | -- Homogenised composite food preparations | 30 | RED |
| 210500| ICE CREAM,EDIBL ICE -ICECREAM AND OTHER EDIBLE ICE, WHETHER OR NOT | 30 | |
| 21050000 210610 | CONTAINING COCOA PROTEIN CONCENTRATE | | RED |
| 21061000 | -- Protein concentrates and textured protein substances OTHER 2106 Sharbat | 30 | RED |
| 210690 21069011 | --- Soft drink concentrates: ----- | 30 | EXC |
| 21069019 | --- Soft drink concentrates: ----- Other | 30 | EXC |
| 21069020 | ---- Pan masala | 30 | EXC |
| 21069030 | ---- Betel nut product known as 'Supari' ---- Sugar-syrups containing added flavouring | 30 | EXC |
| 21069040 | or colouring matter, not elsewhere specified or included; lactose syrup; glucose syrup and malto dextrine syrup | 30 | EXC |
| 21069050 | ---- Compound preparations for making non-alcoholic beverages | | |
| 21069060 | ---- Food flavouring material | 100 | EXC |
| | | 30 | EXC |
| 21069070 21069080 | ---- Churna for pan | 30 | EXC |
| | ---- Custard powder | 30 | EXC |
| 21069091 | --- Other: ----- Diabetic foods | | |
| | | 30 | EXC |
| 21069092 | --- Other: ----- Sterilized or pasteurized millstone | 30 | EXC |
| 21069099 | --- Other: ----- Other MINERAL,AERATED | 30 | EXC |
| 220110 | ---- Mineral waters | | |
| 22011010 22011020 | ---- Aerated waters | 30 30 | RED RED |
| 220190 | O WATR,N SWT,ICE+SN ---- Ice and snow | | |
| 22019010 | | 30 | RED |
| 22019090 | ---- Other WATER,SWEETND/FLAVR | 30 | RED |
| 220210 | ---- Aerated waters | | |
| 22021010 | | 30 | RED |
| 22021020 | ---- Lemonade | 30 | RED |
| 22021090 220290 | ---- Other OTHER 2202 | 30 | RED |
| 22029010 22029020 | ---- Soya milk drinks, whether or not sweetended or flavoured ---- Fruit pulp or fruit juice based drinks | 30 30 | RED RED |
| 22029090 | ---- Beverages containing milk ---- Other | 30 | RED |
| 22029030 | BEER | 30 | RED |
| 220300 | MADE FROM MALT | | |
| | -BEER MADE FROM MALT | 100 | EXC |
| 22030000 220410 22041000 | SPARKLING -- Sparkling wine | 100 | EXC |
| 220421 22042110 22042120 | NOT SPARKNG <2LITER ---- Port and other red wines ---- Sherry and other white wines | 100 | EXC |
| | ---- Other | 100 | EXC |
| 22042190 | | | |
| 220429 | OTHER WINE | 100 | EXC |
| 22042910 22042920 | ---- Port and other red wines ---- Sherry and other white wines | 100 | EXC |
| 22042990 220430 | ---- Other GRAPE MUST >.5% ALC | 100 100 | EXC EXC |
| 22043000 | -- Other grape must | | |
| 220510 | PLANT FLAVORED < 2L | 100 | EXC |
| 22051000

str. 277

| -- In containers holding 2 l or less PLANT FLAVORED >2LS | | |
| | | 100 | EXC |
| 220590 | -- Other | | |
| 22059000 | CIDER,PERRY,MEAD,ET | 100 | EXC |
| 220600 | -OTHER FERMENTED BEVERAGES (FOR EXAMPLE, CIDER, PERRY, MEAD); MIXTURES OF FERMENTED BEVERAGES AND | | |
| 22060000 | NON-ALCOHOLIC BEVERAGES, NOT ELSEWHERE SPECIFIED OR INCLUDED | 100 | |
| 220710 | --- Rectified spirit: | | EXC |
| 22071011 | UNDENATURED --- Rectified spirit: ----- Concentrates of alcoholic beverages | 150 | EXC |
| 22071019 22071090 | ----- Other ---- Other | 150 150 | EXC EXC |
| 220720 | | | |
| 22072000 | DENATURED -- Ethyl alcohol and other | 10 | EXC |
| 220820 22082011 | spirits, denatured, of any strength GRAPE BRANDY --- In containers holding 2 l or less: ----- Brandy | | |
| 22082012 | --- In containers holding 2 l or less: ----- Liquors | 150 150 | EXC EXC |
| 22082019 22082091 | --- In containers holding 2 l or less: ----- Other --- Other ----- Brandy | 150 | EXC |
| | | 150 | EXC |
| 22082092 | --- Other ----- Liquors | 150 | EXC |
| 22082099 220830 | --- Other ----- Other WHISKIES | 150 | |
| 22083011 22083012 | --- In containers holding 2 l or less: ----- Bourbon | | EXC |
| | whiskey --- In containers holding 2 l or less: ----- Scotch | 150 | EXC EXC |
| | | 150 | |

| HS Code | | Base rate | Staging |

| (2002) | Description | (1.4.2006) | Category |
| 22083013 | In containers holding 2 l or less: ----- Blended Other | 150 | EXC |
| 22083019 | --- --- In containers holding 2 l or less: ----- | 150 150 | EXC |
| 22083091 22083092 | --- Other ----- Bourbon whiskey --- Other ----- Scotch | 150 | EXC EXC |
| 22083093 | --- Other ----- Blended | 150 | EXC |
| 22083099 220840 | --- Other ----- Other RUM AND TAFIA | 150 | EXC |
| 22084011 | --- In containers holding 2 l or less: ----- Rum | 150 | EXC |
| 22084012 | --- In containers holding 2 l or less: ----- Tafia | 150 | EXC |
| 22084091 | --- Other ----- Rum | 150 | EXC |
| 22084092 | --- Other ----- Tafia | 150 | EXC |
| 220850 22085011 | GIN AND GENEVA --- In containers holding | 150 | EXC |
| 22085012 | 2 l or less: ----- Gin --- In containers holding 2 l or less: ----- Geneva | | |
| | --- In containers holding 2 l or less: ----- Vodka | 150 | EXC |
| 22085013 22085091 | --- Other: ----- Gin | 150 | EXC |
| | --- Other: ----- Geneva | 150 | EXC |
| 22085092 | | 150 | EXC |
| 220860 22086093 | VODKA | | |
| | --- Other: ----- Vodka | 150 | EXC |
| 220870 | | | |
| 22087011 | LIQUEURS+CORDIALS --- In containers holding 2 l or less: ----- Liqueurs | 150 | EXC |
| 22087012 22087091 | --- In containers holding 2 l or less: ----- Cordials --- Other: ----- Liqueurs | 150 150 | EXC |
| 22087092 | --- Other: ----- Cordials | 150 | EXC |
| 220890 | OTHER 2208 | | EXC |
| 22089011 | --- In containers holding 2 l or less: ----- Tequila | 150 | EXC |
| 22089012 | --- In containers holding 2 l or less: ----- Indenatured ethyl alcohol | 150 | EXC |
| 22089019 | --- In containers holding 2 l or less: ----- Other | 150 | EXC |
| 22089091 | --- Other ----- Tequila --- Other ----- Indenatured ethyl alcohol | 150 | EXC |
| 22089092 | | 150 | EXC |
| 22089099 | --- Other ----- Other VINEGAR F ACTC ACID | 150 | EXC |
| 220900 | ---- Brewed vinegar | | RED |
| 22090010 | | 30 | |
| 22090020 | ---- Synthetic vinegar | 30 | RED |
| 22090090 230110 | ---- Other PELLET,OFFAL;GREAVE | 30 | RED |
| 23011010 | ---- Meat meals and pellets (including tankage) | 30 | RED |
| 23011090 | ---- Other (including greaves) | 30 | RED |
| 230120 | OF FISH,CRUSTACN,ET | | |
| 23012011 | --- Fish meal, unfit for human consumption: ----- In powder form | 5 | RED |
| 23012019 23012090 | --- Fish meal, unfit for human consumption: ----- Other ---- Other | 5 | |
| | MILLNG CORN | 5 | RED RED |
| 230210 | FROM | | EXC |
| 23021010 | ---- Maize bran | 30 | |
| 23021090 | ---- Other | | EXC |
| 230220 | FROM MILLNG RICE | 30 | |
| 23022010 23022020 | ---- De-oiled rice bran ---- Rice bran, raw | 15 | EXC |
| 23022090 | ---- Other | 15 | EXC |
| | | | EXC |
| 230230 | MILLNG WHEAT | 15 | |
| 23023000 | FROM -- Of wheat | 30 | |
| 230240 23024000 | FROM MILLNG CEREAL -- Of other cereals | 30 | EXC EXC |
| 230250 23025000 | MILLING LEGUM PLNTS -- Of leguminous plants STARCH AND SIMILAR | 30 | SEN |
| 230310 23031000 | -- Residues of starch manufacture and similar residues Bgsse & other Wast of Sugr Mnfctr | 30 | EXC |
| | Beet-Pulp | | |
| 230320 23032000 230330 | -- Beet-pulp, bagasse and other waste of sugar manufacture BREWING OR DISTILNG | 30 | SEN |
| 23033000 230400 | -- Brewing or distilling dregs and waste SOYBEAN RESIDUES ---- Oil-cake and oil-cake meal of soyabean, expeller variety | 30 15 | SEN SEN |
| 23040010 23040020 | ---- Oil-cake of soyabean, solvent extracted (defatted) variety ---- Meal of soyabean, solvent extracted (defatted) | | SEN |
| 23040030 | | 15 | |
| 23040090 | ---- Other | 15 | SEN |
| 230500 | OILCAKE,O SOLID RES | 15 | SEN |
| 23050010 23050020| ---- Oil-cake and oil-cake meal of ground-nut, expeller variety ---- Oil-cake and oil-cake meal of ground-nut, solvent extracted variety (defatted) | 15 15 | SEN SEN |
| 230610 23061010 | Oil cake & other residues of cotton seeds ---- Oil-cake and oil-cake meal, decorticated expeller variety ---- Oil-cake and oil-cake meal, decorticated, solvent extracted | 15 | SEN |
| 23061030 | (defatted) variety | | |
| 23061020 | | 15 | SEN |
| 23061040 | ---- Oil-cake and oil-cake meal, undecorticated, expeller variety | | SEN |
| | ---- Oil-cake and oil-cake meal, undecorticated, solvent extracted | 15 | |
| 23061090 | (defatted) variety ---- Other | 15 | |
| 230620 | | | SEN SEN |
| 23062010 23062020 | Oil cake & other residues of linseed ---- Oil-cake and oil-cake meal, expeller variety ---- Oil-cake and oil-cake meal, solvent extracted (defatted) | 15 | |
| | variety | 15 | |
| | | 15 | SEN SEN |

| HS Code (2002) | Description | Base rate (1.4.2006) | Staging Category |

| 23062090 | Other | 15 | SEN |
| 230630 | ---- Oil cake & residues of sunflower seeds | | |
| 23063010 | ---- Oil-cake and oil-cake meal, expeller variety | 15 | SEN |
| 23063020 | ---- Oil-cake and oil-cake meal, solvent extracted (defatted) variety | 15 | SEN |
| 23063090 | ---- Other | 15 | SEN |
| 230641 23064100 | Low erucic acid of rape or colza seeds - Of rape or colza seeds: --- Of low erucic acid rape or colza seeds | 15 | EXC |
| 230649 23064900 | Other residues of rape or colza seeds - Of rape or colza seeds: --- Other | 15 | SEN |
| | Oil cake & other residues of coconut/copra

str. 279

| | |
| 230650 23065010 | ---- Oil-cake and oil-cake meal, expeller variety ---- Oil-cake and oil-cake meal, solvent extracted | 15 | SEN |
| 23065020 23065090 | (defatted) variety ---- Other | 15 | SEN |
| | Oil-Cake & other Residue of Palm Nut/Kernel | 15 | SEN |
| 230660 23066000 | -- Of palm nuts or kernels Oil Cake/Solid Resdus of Maize(Corn)Germs | 15 | |
| 230670 | | | SEN |
| | -- Of maize (corn) germ | | |
| 23067000 | OTHER 2306 | 15 | SEN |
| 230690 | --- Oil-cake and oil-cake meal, expeller variety: ----- Of mowra | | |
| 23069011 | seeds --- Oil-cake and oil-cake meal, expeller variety: ----- Of mustard seeds | 15 | SEN |
| 23069012 23069013 | --- Oil-cake and oil-cake meal, expeller variety: ----- Of niger seeds| 15 15 | SEN SEN |
| | --- Oil-cake and oil-cake meal, expeller variety: ----- Of seasamum | | |
| 23069014 | seeds | 15 | SEN |
| 23069015 | --- Oil-cake and oil-cake meal, expeller variety: ----- Of mango kernel | 15 | SEN |
| 23069016

str. 280

| --- Oil-cake and oil-cake meal, expeller variety: ----- Of sal (de-oiled) | 15 | SEN |
| 23069017 | --- Oil-cake and oil-cake meal, expeller variety: ----- Of castor seeds | 15 | SEN |
| 23069018 | --- Oil-cake and oil-cake meal, expeller variety: ----- Of neem seeds | 15 | SEN |
| | --- Oil-cake and oil-cake meal, expeller variety: ----- Of other seeds | | SEN |
| 23069019 | | | |
| | | 15 | |
| | --- Oil-cake and oil-cake meal, solvent extracted (defatted) variety: ---- | 15 | SEN |
| 23069022 | - Of mustard seeds ---- | | SEN |
| 23069021 | --- Oil-cake and oil-cake meal, solvent extracted (defatted) variety: | | |
| | - Of niger seeds --- Oil-cake and oil-cake meal, solvent extracted (defatted) variety: ---- | 15 | SEN |
| 23069023 | | 15 | |
| | --- Oil-cake and oil-cake meal, solvent extracted (defatted) variety: - Of mango kernel | 15 | SEN |
| 23069025 | ---- | | |
| 23069024 | ---- - Of seasamum seeds

str. 281

| 15 | |
| 23069026 | - Of cardi seeds --- Oil-cake and oil-cake meal, solvent extracted (defatted) variety: --- Oil-cake and oil-cake meal, solvent extracted (defatted) variety: ---- | 15 | SEN SEN |
| 23069029 23069030 23069090 230700 23070000 230800 23080000 230910 23091000 230990 23099010 23099020 23099031 23099032 23099039 23099090 240110 24011010 24011020 24011030 24011040 | - Of neem seeds --- Oil-cake and oil-cake meal, solvent extracted (defatted) variety: ---- - Of other seeds ---- Residues babool seed extraction ---- Other Wine lees argol -WINE LEES; ARGOL VEG MATERIALS, WASTES ETC FOR ANIMAL FEED NESOI -VEGETABLE MATERIALS AND VEGETABLE WASTE, VEGETABLE RESIDUES AND BY-PRODUCTS, WHETHER OR NOT IN THE FORM OF PELLETS, OF A KIND USED IN ANIMAL FEEDING, NOT ELSEWHERE SPECIFIED OR INCLUDED DOG,CAT,RETAIL SALE -- Dog or cat food, put up for retail sale OTHER 2309 ---- Compounded animal feed ---- Concentrates for compound animal feed --- Feeds for fish (prawn, etc. ): ----- Prawn and shrimps feed --- Feeds for fish (prawn, etc. ): ----- Fish meal in powdered form --- Feeds for fish (prawn, etc. ): ----- Other ---- Other NT STEMMED/STRIPPED ---- Flue cured virginia tobacco ---- Sun cured country (natu) tobacco ---- Sun cured virginia tobacco ---- Burley tobacco | 15 15 15 30 30 30 30 30 30 30 30 30 30 30 30 30 | SEN SEN SEN SEN SEN SEN SEN EXC EXC EXC EXC EXC EXC EXC EXC EXC EXC |
| 23069027 23069028 | - Of sal (de-oiled) --- Oil-cake and oil-cake meal, solvent extracted (defatted) variety: ---- - Of castor seeds --- Oil-cake and oil-cake meal, solvent extracted (defatted) variety: ---- | 15 15 | SEN |
| 24011050 24011060 24011070 24011080 | ---- Tobacco for manufacture of biris, not stemmed ---- Tobacco for manufacture of chewing tobacco ---- Tobacco for manufacture of cigar and cheroot | 30 30 | EXC EXC |
| 24011090 240120 | ---- Tobacco for manufacture of hookah tobacco ---- Other | 30 30 30 | EXC EXC |
| 24012010 24012020 | STEMMED/STRIPPED ---- Flue cured virginia tobacco | 30 30 | EXC EXC |
| 24012030 24012040 | ---- Sun cured country (natu) tobacco ---- Sun cured virginia tobacco ---- Burley tobacco | 30 30 | EXC EXC EXC |
| 24012070 | ---- Tobacco for manufacture of cigar and cheroot | 30 | EXC |
| | ---- Tobacco for manufacture of chewing tobacco | | |
| | ---- Tobacco for manufacture of biris | 30 | EXC |
| 24012050 24012060 | | 30 | EXC |

| HS Code | Description | Base rate | Staging |

| (2002) | hookah tobacco | (1.4.2006) | Category |
| 24012080 | ---- Tobacco for manufacture of | 30 | EXC |
| 24012090 240130 | ---- Other REFUSE (WASTE) | 30 | EXC |
| 24013000 | -- Tobacco refuse | 30 | EXC |
| 240210 | CIGAR,CHEROOT,RILOS cheroots | | |
| 24021010 24021020 | ---- Cigar and ---- Cigarillos | 30 | EXC EXC

str. 282

|
| 240220 | CIGARETTES | 30 | |
| 24022010 | ---- Other than filter cigarettes, of length not exceeding 60 millimetres ---- Other than filter cigarettes, of length exceeding 60 millimetres but| 30 | EXC |
| 24022020 | | 30 | EXC |
| | not exceeding 70 millimetres ---- Filter cigarettes of length (including the length of the filter, the | 30 | EXC |
| 24022030 24022040 | length of filter being 11 millimetres or its actual length, whichever is more) not exceeding 70 millimetres ---- Filter cigarettes of length (including the length of the filter, the length of filter being 11 millimetres or its actual length, whichever is | 30 | EXC |
| 24022050 | ---- Filter cigarettes of length (including the length of the filter, the length of filter being 11 millimetres or its actual length, whichever is more) exceeding 75 millimetres but not exceeding 85 millimetres | 30 | EXC |
| 24022090 | ---- Other OF SUBSTITUTES | | |
| 240290 | ---- Cigarettes of tobacco | 30 | EXC |
| 24029010 | substitutes | 30 | EXC |
| 24029020 | ---- Cigarillos of tobacco substitutes | 30 | EXC |
| 24029090 | ---- Other | 30 | EXC |
| 240310 | SMOKING TOBACCO | | EXC |
| 24031010 24031020 | ---- Hookah or gudaku tobacco ---- Smoking mixtures for pipes and cigarettes | 30 30 | EXC |
| | --- Biris: ----- Other than paper rolled biris, manufactured without aid of machine | | |
| 24031031 | the | 30 | EXC |
| 24031039 | --- Biris: ----- Other | | |
| | | 30 | EXC |
| 24031090 | ---- Other | 30 | EXC |
| 240391 | HOMOGENIZED/RECONST | | EXC |
| 24039100 | - Other: --- 'Homogenised' or 'reconstituted' tobacco | 30 | |
| 240399 24039910 | OTHER 2403 ---- Chewing tobacco | 30 | EXC EXC |
| 24039920 | ---- Preparations containing chewing tobacco | 30 30 | EXC |
| 24039930 24039940 | ---- Jarda scented tobacco ---- Snuff | 30 | |
| 24039950 | ---- Preparations containing snuff ---- Tobacco extracts and | 30 | EXC |
| 24039960 | essence ---- Cut-tobacco | 30 | EXC EXC |
| 24039970 24039990 | ---- Other | 30 | EXC |
| 250100 | PURE SODIUM CHLORID | | EXC |
| 25010010 | ---- Common salt (including iodised salt) | 30 5 | E-8 |
| 25010020 25010090 | ---- Rock salt ---- Other | 5 | E-8 E-8 |
| 250200 | iron | 5 | |
| 25020000 | Unroasted pyrites -UNROASTED IRON | | |
| 250300 | PYRITES N SUBLME,PREC,COLLO | 5 | E-8 |
| 25030010 | ---- Sulphur recovered as by-product in refining of crude | 5 | |
| 25030090 | oil ---- Other | | E-8 |
| 250410 | IN POWDER OR FLAKES | 5 | E-8 |
| 25041010 | ---- Graphite, crystalline | 5 | E-8 |
| 25041020 | ---- Graphite, amorphous ---- Other | 5 | E-8 |
| 25041090 | | | |
| | NOT POWDER/FLAKES | 5 | E-8 |
| 250490 25049010 | ---- Graphite, micronised | 5 | E-8 |
| 25049090 250510 | ---- Other | 5 | E-8 |
| 25051011 | SILICA QUARTZ | | E-8 |
| 25051012 25051019 | --- Silica sands: ----- Processed (white) --- Silica sands: ----- Processed (brown) | 5 5 | E-8 |
| | --- Silica sands: ----- Other | 5 5 | E-8 |
| 25051020 250590 | ---- Quartz sands | | E-8 |
| | OTHER 2505 | | |
| 25059000 | -- Other | 5 | E-8 |
| 250610 25061010 | QUARTZ,N NATUR SAND ---- In lumps | 5 | E-8 |
| 25061020 | ---- In powder QUARTZITE,CRUDE/RGH | 5 | E-8 |
| 250621 25062110 25062120 | ---- In lumps ---- In powder | 5 | E-8 |
| 25062190 250629 25062900 | ---- Other QUARTZITE,N CRD/RGH | 5 5 | E-8 E-8 |
| 250700 25070010 | - Quartzite: --- Other KAOLINIC CLAYS | 5 | E-8 |

str. 283

| 25070021 | ---- Crude --- Other: ----- Pharmaceutical grade | 5 | E-8 |
| 25070022 | --- Other: ----- Ceramic grade | | |
| | | 5 | |
| 25070029 | --- Other: ----- Other | 5 | E-8 E-8 |
| | BENTONITE | | E-8 |
| 250810 25081010 | | 5 | |
| | | 5 | E-8 |
| | ---- Crude | | |

| HS Code | Description | Base rate | Staging Category |

| (2002) 25081090 | ---- Other (includes processed, activated and ground) | (1.4.2006) 5 | |
| 250820 | DECOLOR,FULLR EARTH | | E-8 |
| 25082010 | ---- Processed (including activated) | 5 | E-8 |
| 25082090 | ---- Other FIRE CLAY | 5 | E-8 |
| 250830 25083010 | ---- Non-plastic | | |
| 25083020 | ---- Semi-plastic | 5 5 | E-8 E-8 |
| 25083030 | ---- Plastic | 5 | E-8 |
| 25083090 | ---- Other | 5 | E-8 |
| 250840 | OTHER 2508 | | |
| 25084010 | ---- Ball clay | 5 | E-8 |
| 25084020 | ---- Earth clay ---- Other | 5 | E-8 |
| 25084090 | | 5 | E-8 |
| 250850 | ANDALUS,KYAN,SILLMA | | |
| 25085010 25085021| ---- Andalusite --- Kyanite: ----- Crude, other than calcined | 5 5 | E-8 |
| | --- Kyanite: ----- Processed, other than calcined (washed or ground or | | E-8 |
| 25085022 | screened or beneficiated) | 5 | E-8 |
| 25085023 | --- Kyanite: ----- Calcined | 5 | E-8 |
| 25085031 | --- Sillimanite: ----- Lumps | 5 | E-8 |
| 25085032 25085039 | --- Sillimanite: ----- Fines (including sand) --- Sillimanite: ----- Other | 5 5 | E-8 E-8 |
| 250860 | MULLITE | | |
| 25086000 250870 | -- Mullite CHAMOTTE,DINAS EART | 5 | E-8 |
| 25087000 | -- Chamotte or dinas earths | 5 | E-8 |
| 250900 | CHALK -CHALK | 5 | E-8 |
| 25090000 251010 | UNGROUND | | |
| 25101010 | ---- Natural calcium phosphate | 5 | E-5 |
| 25101020 | ---- Natural aluminium calcium phosphate | 5 | E-5 |
| 25101030 | ---- Natural calcium phosphate apatite | 5 | E-5 |
| 25101090 | ---- Other | 5 | E-5 |
| 251020 | GROUND | | |
| 25102010 | ---- Natural calcium phosphates | 5 | E-5 |
| 25102020 | ---- Natural aluminium calcium phosphate ---- Natural calcium phosphates apatite | 5 | E-5 |
| 25102030 25102090 | ---- Other | 5 | E-5 |
| 251110 | | 5 | E-5 |
| 25111010 | SULFATE (BARYTES) ---- Lumps | 5 | E-8 |
| 25111020 25111090 | ---- Powder ---- Other | 5 5 | E-8 E-8 |
| 251120 | Natural barium carbonate (witherite) -- Natural barium carbonate (witherite) | | |
| 25112000 251200 | SILICEOUS FSSL MLS | 5 | E-8 |
| 25120010 | ---- Kieselguhr ---- Tripolite | 5 | E-8 |
| 25120020 | | 5 | E-8 |
| 25120030 | ---- Diatomite ---- Other | 5 | E-8 |
| 25120090 | | | |
| 251311 | PUMICE,CRUDE/CRUSHD | 5 | E-8 |
| 25131100 | - Pumice stone: --- Crude or in irregular pieces, including crushed pumice ('bimskies') | 5 | |
| 251319 25131900 | PUMICE, OTHER | | E-8 |
| 251320 | - Pumice stone: --- Other EMERY,NAT CORUND,OT ---- Emery | 5 | E-8 |
| 25132010 | | | |
| 25132020 | ---- Natural corundum ---- Natural garnet | 5 5 | E-8 E-8 |
| 25132030 | ---- Other | 5 | E-8 |
| | SLATE,CRUDE/RGH TRM | 5 | E-8 |
| 25132090 251400 | -SLATE, WHETHER OR NOT ROUGHLY TRIMMED OR MERELY | | E-8 |
| 25140000 | CUT, BY SAWING OR OTHERWISE, INTO BLOCKS OR SLABS OF A RECTANGULAR (INCLUDING SQUARE) SHAPE MARB,TRAV,CRUDE/RGH | 5 | |
| 251511 25151100 | - Marble and travertine: --- Crude or roughly trimmed | 12.5 | E-8 |
| 251512 | MARB,TRA IN BLK/SLB | | |
| 25151210 25151220 25151290 | ---- Blocks ---- Slabs ---- Other | 12.5 12.5 | E-8 E-8 |
| | | 12.5 | E-8 |
| 251520 | OTHR 2515;ALABASTER ---- Alabaster ---- Other | 12.5 | E-8 |
| 25152010 25152090 | | 12.5 | E-8 |
| 251611 | GRANITE,CRUDE/ROUGH - Granite: --- Crude or roughly trimmed | 12.5 | E-8 |
| 25161100 251612 | GRANITE,BLOCKS/SLAB | | |
| 25161200 | - Granite: --- Merely cut, by sawing or otherwise, into blocks or | 12.5 | E-8 |
| 251621 | slabs of a rectangular (including square) shape | | |
| 25162100 251622 | SANDSTONE,CRUDE/RGH - Sandstone: --- Crude or roughly trimmed SANDSTONE,BLCK/SLAB | 12.5 | E-8 |
| 25162200 | - Sandstone: --- Merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape | 12.5 | |
| | | | E-8 |

| HS Code | Description | Base rate | Staging |

| (2002) |

str. 284

| (1.4.2006) | Category |
| 251690 25169010 | OTHER 2516 ---- Pakur stone | 12.5 | E-8 |
| 25169020 | ---- Stone boulders | 12.5 | E-8 |
| 25169090 | ---- Other | 12.5 | E-8 |
| 251710 | FOR CONCRETE AGGREG ---- Pakur stone, crushed or broken | | |
| 25171010 25171020 | ---- Flint | 5 5 | E-8 |
| 25171090 | ---- Other | 5 | E-8 E-8 |
| 251720 | SLAG MACADAM,ETC| | |
| 25172000 | -- Macadam of slag, dross or similar industrial waste, whether or not incorporating the materials cited in sub-heading 2517 10 | | E-8 |
| 251730 | Tarred macadam | 5 | |
| 25173000 251741 | -- Tarred macadam MARBLE GRANULE,CHIP | 5 | E-8 |
| 25174100 | - Granules, chippings and powder, of stone of heading 2515 or 2516, whether or not heat treated: --- Of marble OTHR STONE GRANULES | 5 | E-8 |
| | - Granules, chippings and powder, of stone of heading 2515 or 2516, whether or not heat treated: --- Other | | |
| 251749 25174900 | NOT CALCINED | 5 | E-8 |
| 251810 25181000 | -- Dolomite not calcined or sintered CALCINED | 5 | E-8 |
| 251820 25182000 | -- Calcined or sintered dolomite AGGLOMERATED | 5 | |
| 251830 | | | E-8 |
| 25183000 | -- Dolomite ramming mix | 5 | E-8 |
| 251910 | NAT MAGNESIUM CARBO -- Natural magnesium carbonate | 5 | E-8 |
| 25191000 251990 | (magnesite) FUSED,DEAD-BURN,OTH | | |
| 25199010 | ---- Fused magnesia (natural) ---- Dead-burnt (sintered) magnesia | 5 | E-8 |
| 25199020 | | | E-8 |
| | ---- Magnesium calcined (other than dead-burnt) not elsewhere | 5 | |
| | specified or included | | |
| 25199030 | | 5 | E-8 |
| 25199040 | ---- Magnesium oxide | 5 | E-8 |
| 25199090 252010 | ---- Other ANHYDRITE | 5 | E-8 |
| | GYPSUM; ---- Natural | 5 | E-8 |
| 25201010 25201020 | ---- Marine ---- Other | 5 | E-8 |
| 25201090 252020 | | | |
| | | 5 | E-8 |
| | PLASTER | | E-8 |
| | OF CALC,ETC | 5 | E-8 |
| 25202010 25202090 252100 | ---- Calcined ---- Other LIME MANU RELATED | 5 | |
| 25210010 25210090 | ---- Limestone flux (L.D., below 1% SiO2) ---- Other | 5 5 | E-8 E-8 |
| 252210 25221000 252220 | QUICKLIME -- Quicklime SLAKED LIME | 5 | E-8 |
| 25222000 252230 | -- Slaked lime HYDRAULIC | 5 | E-8 |
| | LIME | | |
| 25223000 | -- Hydraulic lime | 12.5 | E-8 |
| 252310 | CLINKERS -- Cement | | |
| 25231000 252321 | clinkers WHITE PORTLAND | 12.5 | E-8 |
| 25232100 | - Portland cement: --- White cement, whether or not artificially | 12.5 | E-8 |
| | PORTLAND,NOT WHITE | | |
| 252329 | ---- Ordinary portland cement, dry | | |
| 25232910 | ---- Ordinary portland cement, coloured | 12.5 | E-8 |
| 25232920 | ---- Portland pozzolana Cement | 12.5 12.5 | E-8 E-8 |
| 25232930 | ---- Portland slag cement | | |
| 25232940 | | 12.5 | E-8 |
| 25232990 | ---- Other | 12.5 | |
| 252330 25233000 | ALUMINOUS -- Aluminous cement | 12.5 | E-8 E-8 |
| 252390 25239010 | OTHER 2523 ---- Sagol; ashmoh | 12.5 12.5 | E-8 |
| 25239020 25239090 | ---- High alumina refractory cement | | E-8 |
| 252400 25240011 | ---- Other ASBESTOS --- Asbestos in rock form: ----- Chrysotile | 12.5 12.5 | E-8 E-8 |
| 25240021 25240022 25240029 | --- Fibre raw, beaten or washed or graded to length: ----- Chrysolite --- Fibre raw, beaten or washed or graded to length: ----- Amosite | 12.5 12.5 | E-8 E-8 |
| 25240031 | --- Fibre raw, beaten or washed or graded to length: ----- Other --- Flakes or powder: ----- Amosite | 12.5 | E-8 |
| | --- Flakes or powder: ----- Other | 12.5 | E-8 |
| 25240039 | | | |
| 25240091 | | | |
| 25240099 | --- Other: ----- Waste Other: ----- Other | 12.5 | E-8 |
| 252510 | --- | 12.5 12.5 | E-8 |
| | SHT/SPL | | |
| | | | E-8 |
| | CRUDE,RIFTD | | |
| 25251010 25251020 | ---- Mica blocks | | |
| 25251030 25251040 | ---- Condensor films trimmed but not cut to shape | 5 5 | E-8 |
| | | 5 | |
| | ---- Mica splittings, book form | | E-8 |
| | | | E-8 |
| | ---- Mica splittings, loose | 5 | E-8 |

| HS Code | Description | Base rate | Staging Category |

| (2002) | Other | (1.4.2006) | |
| 25251090 252520 | ---- MICA POWDER | 5 | E-8 |
| 25252010 | ---- Mica flakes, 2.20 mesh | 5 | E-8 |
| 25252020 | ---- Mica powder, dry ground | 5 | E-8 |
| 25252030 | ---- Mica powder, micronised | 5 | E-8 |
| 25252040 | ---- Mica powder, wet ground | 5 | E-8 |
| 25252050 25252090 | ---- Mica powder, calcined ---- Other | 5 5 | E-8 |
| 252530 | MICA WASTE | | E-8 |
| | ---- Mica mine scrap and waste | 5 | E-8 |
| 25253010 25253020 | | | |
| 25253030

str. 285

| ---- Mica factory scrap ---- Mica cuttings book form | 5 | E-8 |
| 25253090 | ---- Other | 5 | E-8 |
| | | 5 | E-8 |
| 252610 25261010 | NOT CRSHD,NOT PWDRD | 5 | E-8 |
| 25261020 | ---- Steatite (soap stone, etc.) block ---- Steatite (soap stone, etc.) lumps | 5 | E-8 |
| 25261090 | ---- Other | | |
| 252620 | CRUSHED OR POWDERED | 5 | E-8 |
| 25262000 | -- Crushed or powdered | 5 | E-8 |
| 252810 | SODIUM BORATES| | |
| 25281000 | -- Natural sodium borates and concentrates thereof (whether or not calcined) | 5 | E-8 |
| 252890 25289010 | NATURAL BORATES>85% ---- Natural boric acid (containing not more than 85% of H3BO3) | 5 | E-8 |
| 25289020 | ---- Natural calcium borates and concentrates thereof (whether or not calcined) | | |
| | | 5 | E-8 |
| 25289090 | ---- Other | 5 | E-8 |
| 252910 | FELDSPAR | | |
| 25291010 | ---- Lumps | 5 | E-8 |
| 25291020 252921 | ---- Powder FLUORSPAR=<97%CA FL | 5 | E-8 |
| 25292100 | - Fluorspar: --- Containing by weight 97% or less of calcium fluoride | 5 | E-8 |
| 252922 | FLUORSPAR>97%CA FLD | | E-8 |
| 25292200 252930 | - Fluorspar: --- Containing by weight more than 97% of calcium LEUCITE;NEPHELINE | 5 | |
| 25293000 | -- Leucite; nepheline and nepheline syenite | | |
| | | 5 | E-8 |
| 253010 25301010 | VARIOUS UNEXPANDED ---- Vermiculite | 5 | E-8 |
| 25301020 | ---- Perlite | 5 | |
| 25301090 | ---- Others (including powder) | | E-8 |
| 253020 | | 5 | E-8 |
| 25302000 | Kieserite epsomite (natural magnesium sulphates) -- Kieserite, epsomite (natural magnesium sulphates) | | |
| 253090 | OTHER 2530 ---- Meerschaum (whether or not in polished pieces) and | 5 | E-8 |
| | amber | | |
| 25309010 | agglomerated; meerachaum and agglomerated amber in plates, rods, etc., not worked after moulding jet | 5 | E-8 |
| 25309020 25309030 | ---- Natural arsenic sulphides (such as orpiment) ---- Calcite ---- Ores and concentrates of rare earth metals ---- Wollastonite | 5 5 5 | E-8 E-8 E-8 |
| 25309040 25309050 | | | |
| | ---- Earth colour ochre, crude | | |
| 25309060 | | 5 5 | E-8 |
| 25309070 25309091 | ---- Other processed earth colour ochre --- Other: ----- Strontium sulphate (natural ore) | 5 | E-8 E-8 |
| 25309099 | --- Other: ----- Other | 5 | E-8 |
| 260111 | OTHER 2601 ---- Iron ore lumps (60% Fe or more) | 5 | E-8 |
| 26011110 26011120 | ---- Iron ore lumps (below 60% Fe, including black iron ore containing | 2 | E-5 |
| 26011130 | up to 10% Mn) ---- Iron ore fines (62% Fe or more) | 2 | E-5 |
| 26011140 | ---- Iron ore fines (below 62% Fe) | 2 2 | E-5 E-5 |
| 26011150 26011190 | ---- Iron ore concentrates ---- Other | 2 | E-5 |
| 260112 | | 2 | E-5 |
| 26011210 | AGGLOMERATED ---- Iron ore pellets | 2 | E-5 |
| 26011290 260120 | ---- Other ROASTED IRON PYRITE | 2 | E-5 E-8 |
| 26012000 260200 26020010 26020020 26020030 26020040 | -- Roasted iron pyrites MANGANE ORES+CONCNT ---- Manganese ore (46% or more) ---- Manganese ore (44% or more but below 46%) | 2 2 2 | E-5 E-5 |
| 26020050 26020070 | ---- Manganese ore (40% or more but below 44%) ---- Manganese ore (35% or more but below 40%) ---- Manganese ore (30% or more but below 35%) | 2 2 | E-5 E-5 |
| 26020060 | ---- Ferruginous (10% or more but below 30%) ---- Manganese ore sinters, agglomerated | 2 2 | E-5 E-5 |
| 260300 | | | |
| 26030000 260400 | ---- Other | 2 2 | E-5 |
| 26020090 | | | |
| | | | E-5 |
| | | | E-5 |
| | COPPER ORES+CONCENT | 2 | |
| 26040000 260500 | -COPPER ORES AND CONCERTRATES NICKEL ORES+CONCENT -NICKEL ORES AND CONCENTRATES | 2 | E-5 |
| 26050000 | COBALT ORES+CONCENT -COBALT ORES AND CONCENTRATES | 2 | E-5 |

| HS Code | Description | Base rate | Staging |

| (2002) |

str. 286

| (1.4.2006) | Category |
| 260600 26060010 | ALUMINUM ORES+CONCE ---- Bauxite (natural), not calcined | 2 | E-5 |
| 26060020 | ---- Bauxite (natural), calcined | 2 | E-5 |
| 26060090 260700 | ---- Other aluminium ores and concentrates | 2 | E-5 |
| 26070000 | LEAD ORES+CONCENTRA -LEAD ORES AND CONCENTRATES | | |
| 260800 | ZINC ORES+CONCENTRA | 2 | E-5 |
| 26080000 | -ZINC ORES AND CONCENTRATES | 2 | E-5 |
| 260900 26090000 | TIN ORES+CONCENTRAT -TIN ORES AND CONCENTRATES | 2 | E-5 |
| 261000 | CHROMIUM ORE+CONCEN ---- Chrome ore lumps, containing 47% Cr2O3 and above | 2 | |
| 26100010 | 47%| | E-5 |
| 26100020 | ---- Chrome ore lumps, containing 40% or more but less than Cr2O3 | 2 | E-5 |
| 26100030 | ---- Chrome ore lumps below 40% Cr2O3 | 2 | E-5 |
| | ---- Chrome ore friable and concentrates fixes containing 47% Cr2O3 | | |
| 26100040 | and above | 2 | E-5 |
| 26100090 | ---- Other

str. 287

| 2 | E-5 |
| 261100 26110000 | TUNGSTEN ORE+CONCEN -TUNGSTEN ORES AND CONCENTRATES | | |
| 261210 | Uranium ores & concentrates | 2 | E-8 |
| 26121000 | -- Uranium ores and concentrates | 2 | E-8 |
| 261220 | Thorium ores & concentrates | | |
| 26122000 | -- Thorium ores and | 2 | E-8 |
| 261310 | concentrates | 2 | E-5 |
| 26179000 261800 26180000 261900 26190010 26190090 262190 | ROASTED -- Roasted -- Other GRANULATED IRON/STL -GRANULATED SLAG (SLAG SAND) FROM THE MANUFACTURE OF IRON OR STEEL OT IRON+STEEL WASTE ---- Converted slag (scull) of blast furnace ---- Other | 2 2 12.5 12.5 12.5 | E-5 E-8 E-5 E-5 E-5 |
| 262011 26201100 262019 26201900 262021 26202100 262029 26202900 262030 26203010 26203090 262040 26204010 26204090 262060 26206000 262091 26209100 262099 26209900 26211000 | -- Other HARD ZINC SPELTER - Containing mainly zinc: --- Hard zinc spelter ZINC,N HARD SPELTER - Containing mainly zinc: --- Other Leaded gasoline sludges & anti knook comp.sludges - Containing mainly lead: --- Leaded gasoline sludges and leaded anti- knock compound sludges ASH AND RESIDUES CONTAINING MAINLY LEAD, NESOI - Containing mainly lead: --- Other MAINLY CONTA COPPER ---- Brass dross ---- Other MAINLY CONT ALUMINM ---- Aluminium dross ---- Other Contng arsenic,mercury,thallium mix. used for extrn arsenic,etc and their chemicalcomp. -- Containing arsenic, mercury, thallium or their mixtures, of a kind used for the extraction of arsenic or those metals or for the manufacture of their chemical compounds Contng antimony,reryllium,cadmium,chromiumor theirmixtures - Other: --- Containing antimony , beryllium, cadmium, chromium or their mixtures ASH AND RESIDUES NESOI, CONTAINING METALS NESOI - Other: --- Other | 7.5 7.5 12.5 12.5 7.5 7.5 12.5 12.5 12.5 12.5 12.5 | E-8 E-8 E-8 E-5 E-8 E-8 E-8 E-8 E-8 E-8 E-5 |
| 26131000 261390 26139000 261400 | NOT ROASTED TITANIUM ORE+CONCEN | 2 | E-5 |
| 26140010 26140020 | ---- Ilmenite, unprocessed | | E-5 |
| | ---- Ilmenite, upgraded (beneficiated ilmenite including ilmenite | 2 | |
| 26140031 | --- Rutile: ----- Rare earth oxides including rutile sand | | |
| 26140039 | --- Rutile: ----- Other

str. 288

| 2 | E-5 |
| 26140090 261510 26151000 | ---- Other | 2 | E-5 |
| | | | E-5 |
| | ZIRCONIUM ORES+CONC | 2 | |
| 261590 | -- Zirconium ores and concentrates OTHER 2615 | 2 | E-5 |
| 26159010 | ---- Vanadium ores and concentrates ---- Niobium or tantalum ores and concentrates | 2 | E-5 |
| 26159020 261610 | Silver ores & concentrates -- Silver ores and concentrates | 2 | E-5 |
| 26161000 | | | |
| 261690 | NOT SILVER ---- Gold ores and concentrates | 2 2 | E-8 E-5 |
| 26169010 26169090 | ---- Other ores & concnrts | 2 | E-5 |
| 261710 | | | |
| 26171000 261790 | Antimony -- Antimony ores and concentrates OTHER 2617 | 2 | E-5 |
| | ASH & RSDUS FROM INCINERATION OF MUNICIPAL WASTE -- Ash and residues from the incineration of municipal waste AND SLAG, INCLUDING SEAWEED ASH (KELP), NESOI | 12.5 | E-8 |
| 262110 | | | |
| | ASH

str. 289

| | |

| HS Code | Description | Base rate (1.4.2006) | Staging Category |

| (2002) 26219000 | -- Other COAL,N AG | 12.5 | E-8 |
| 270111 27011100 | ANTHRACIT | 5 | |
| | - Coal, whether or not pulverised, but not agglomerated: --- Anthracite | | E-8 |
| 270112 27011200| BITUMNOUS COAL,N AG - Coal, whether or not pulverised, but not agglomerated: --- | | |
| 270119 | Bituminous coal | 5 | SEN |
| 27011910 | OTHER COAL,NT AGGLM ---- Coking coal | 5 | E-8 |
| 27011920 27011990 | ---- Steam coal | 5 | E-8 |
| 270120 | ---- Other OTHER 2701 | 5 | E-8 |
| 27012010 | ---- Anthracite agglomerated | 12.5 | E-8 |
| 27012090 | ---- Other | 12.5 | |
| 270210 | NOT AGGLOMERATED -- Lignite, whether or not | | E-8 |
| | pulverised, | | E-8 |
| 27021000 270220 | but not agglomerated AGGLOMERATED | 12.5 | |
| 27022000 | -- Agglomerated lignite | 12.5 | |
| 270300 | PEAT | | E-8 |
| 27030010 | ---- Peat whether or not compressed into bales, but not agglomerated | 12.5 | E-8 |
| 27030090 | ---- Other | 12.5 | E-8 |
| 270400 | COKE;RETORT CARBON | | |
| 27040010 | ---- Retort carbon (gas carbon) | 12.5 | E-8 |
| 27040020 | ---- Coke and semi-coke of lignite or of peat | 12.5 | E-8 |
| 27040030 | ---- Hard coke of coal ---- Soft coke of coal | 12.5 | E-8 |
| 27040040 | ---- Other | 12.5 | E-8 |
| 27040090 270500 | COAL GAS,VARIOUS GS | 12.5 | E-8

str. 290

|
| | -COAL GAS, WATER GAS, PRODUCER GAS AND SIMILAR | 12.5 | E-8 |
| 27050000 | GASES, OTHER THAN PETROLEUM GASES AND OTHER GASEOUS HYDROCARBONS | | |
| | MINERAL TARS ---- Coal tar | | |
| 270600 27060010 | ---- Other | 12.5 | E-8 |
| 27060090 270710 27071000 | BENZENE -- Benzol (benzene) TOLUENE | 12.5 12.5 | E-8 E-8 |
| 270720 27072000 | -- Toluol (toluene) -- Xylol (xylenes) | 12.5 | E-8 |
| 270730 | XYLENES | | |
| | | 12.5 | E-8 |
| 27073000 270740 | NAPHTHALENE -- Naphthelene | 12.5 | E-8 |
| 27074000 270750 | OTHER | 12.5 | E-8 |
| 27075000 | -- Other aromatic hydrocarbon mixtures of which 65% or more by | | |
| 270760 27076000 | volume (including losses) distils at 250OC by the ASTM D 86 method PHENOLS -- Phenols | 12.5 | E-8 |
| 270791 27079100 270799 | CREOSOTE OILS - Other: --- Creosote oils | 12.5 | E-8 |
| | 2707 | | |
| 27079900 | OTHER - Other: --- Other | 12.5 | |
| 270810 | FRM MINERAL T | | E-8 |
| 27081010 27081090 | PITCH ---- Obtained by blending with creosote oil or other coal tar distillates | 12.5 12.5 | E-8 E-8 |
| 270820 27082000 270900 | ---- Other P COKE FRM MINERL T -- Pitch coke | 12.5 | |
| 27090000 | CRUDE OIL -PETROLEUM OILS AND OILS OBTAINED FROM BITUMINOUS MINERALS, CRUDE | 5 | E-8 E-8 |
| 271091 27109100 271099 | WASTE OIL CONT.POLYCHLORINA.BIPHENYL (PCB)/PCT/PB Waste oil: --- Containing polychlorinated biphenyls (PCBs), terphenyls (PCTs) or polybrominated biphenyls (PBBs) OILS, NESOI | | |
| | - | 10 | |
| | | | EXC |
| 27101113 27101119 27101120 27101190 271019 27101910 27101920 27101930 27101940 27101950 27101960 27101970 27101980 27101990 | benzene, benzol, toluene and toluol) --- Motor Spirit: ----- Other ---- Natural gasoline liquid ( NGL) ---- Other OIL (NOT CRUDE) FROM PETROL & BITUM MINERAL ETC. ---- Superior kerosine oil (SKO) ---- Aviation turbine fuel (ATF) ---- High speed diesel (HSD) ---- Light diesel oil (LDO) ---- Fuel oil ---- Base oil ---- Jute batching oil and textile oil ---- Lubricating oil ---- Other WASTE | 10 10 10 10 10 10 10 10 10 10 10 10 10 | EXC EXC EXC EXC SEN SEN SEN SEN SEN SEN SEN SEN SEN |
| | polychlorinated | | |

| HS Code (2002) | Description | Base rate (1.4.2006) | Staging Category |

| 27109900 | -- Other | 10 | EXC |
| 271111 | NATURAL,LIQUEFIED | | |
| 27111100 | - Liquified: --- Natural gas | 5 | E-8 |
| 271112 | PROPANE, LIQUEFIED - Liquified: --- Propane | 5 | E-8 |
| 27111200 271113 | BUTANES, LIQUEFIED

str. 291

| | |
| 27111300 271114 | - Liquified: --- Butanes VARIOUS,LIQUEFIED | 5 | E-8 |
| 27111400 | - Liquified: --- Ethylene, propylene, butylene and butadiene | 10 | EXC |
| 271119 | OTHER,LIQUEFIED - Liquified: --- Other | | SEN |
| 27111900 | | 5 | |
| 271121 27112100 | Natural gas in gaseous state - In gaseous state: --- Natural gas | 10 | E-8 |
| 271129 | OTHER GASES,GASEOUS | | |
| | - In gaseous state: --- Other | 10 | EXC |
| 27112900 | PETROLEUM JELLY | | |
| 271210 | | | |
| | ---- Crude | | |
| 27121010 | ---- Other | 10 10 | EXC |
| 27121090 271220 | PARFFN WAX<.75% OIL | | EXC |
| 27122010 | ---- Chlorinated paraffin wax | 10 | EXC |
| 27122090 | ---- Other | 10 | EXC |
| 271290 | OTHER MINERAL WAXES | | |
| 27129010 | ---- Micro-crystalline petroleum wax | 10 | EXC |
| 27129020 | ---- Lignite wax | 10 | EXC |
| 27129030 | ---- Slack wax | 10 | EXC |
| 27129090 | ---- Other | 10 | EXC |
| 271311 | PETRO COKE,NT CALCD - Petroleum coke: --- Not calcined | | |
| 27131100 | PETRO COKE, CALCIND | 10 | EXC |
| 271312 | - Petroleum coke: --- Calcined | | |
| 27131200 271320 | BITUMEN | 10 | EXC |
| 27132000 | PETROLEUM -- Petroleum bitumen | | |
| 271390| OTHER 2713 | 10 | EXC |
| 27139000 | -- Other residues of petroleum oils or of oils obtained from bituminous minerals | 10 | EXC |
| 271410 27141000 | OIL SHALE,TAR SANDS -- Bituminous or oil shale and tar sands | 10 | E-8 |
| 271490 | BITUMEN,ASPHALT REL | 10 | E-8 |
| 27149010 | ---- Asphalt, natural | | E-8 |
| 27149020 | ---- Bitumen, natural | 10 | |
| 27149030 | ---- Gilsonete | 10 | E-8 |
| 271500 27150010 | BITUMEN,TAR RELATED ---- Cut backs, bituminous or asphalt | | |
| 27150090 | ---- Other | 10 10 | E-8 |
| 271600 | Electrical energy -ELECTRICAL ENERGY | 0 | E-8 |
| 27160000 280110 | CHLORINE | | E-0 |
| 28011000 280120 | -- Chlorine | 10 | E-8 |
| 28012000 | IODINE -- Iodine | | |
| | FLUORINE; BROMINE | | |
| | | 10 | E-8 |
| 280130 28013010 | ---- Fluorine | | |
| 28013020 280200 | ---- Bromine | 10 10 | E-8 |
| 28020010 | SULFUR ---- Sublimed sulphur | | E-8 |
| | | 10 | |
| 28020020 | ---- Precipitated sulphur ---- Colloidal sulphur | 10 | E-8 |
| 28020030 | CARBON ---- Carbon blacks | | E-8 |
| 280300 | | 10 | E-8 |
| | OTHER | | |
| 28030010 | | 10 | SEN |
| 28030020 28030090 | ---- Acetylene black ---- Other | 10 10 | SEN SEN |
| 280410 | | | |
| | HYDROGEN | | E-8 |
| 28041000 280421 | -- Hydrogen | 10 | |
| 28042100 280429 | ARGON - Rare gases: --- Argon RARE GASES,NT ARGON | 10 | SEN |
| 28042910 28042990 280430 28043000 280440 28044010 280461 28046100 280469 | ---- Helium ---- Other NITROGEN -- Nitrogen OXYGEN ---- Medicinal grade ---- Boron ---- Tellurium | 10 10 10 10 | E-8 E-8 E-8 |
| 280470 | SILICON=>99.99%SLCN - Silicon: --- Containing by weight not less than 99.99% of silicon | | E-8 E-8 |
| | BORON; TELLURIUM | | |
| 28045010 | ---- Other | | E-8 |
| 28044090 280450 | | 10 | |
| 28045020 | | 10 | |
| | | 10 | |
| | | | E-8 |
| 28046900 | SILICON<99.99%SLCON | 10 | E-8 |
| | - Silicon: --- Other PHOSPHORUS | 10 | E-8 |

| HS Code | | Base rate | Staging |

| (2002) | Description

str. 292

| (1.4.2006) | Category |
| 28047010 28047020 | ---- Phosphorus, black ---- Phosphorus, red | 10 10 | E-8 |
| 28047030 | ---- Phosphorus, white or yellow | 10 | E-8 E-8 |
| 280480 | ARSENIC | | |
| 28048000 | -- Arsenic | 10 | E-8 |
| 280490 28049000 | SELENIUM -- Selenium | 10 | E-8 |
| 280511 28051100 | SODIUM - Alkali or alkaline-earth metals: --- Sodium | 10 | E-8 |
| 280512 | CALCIUM - Alkali or alkaline-earth metals: --- Calcium ALKALI METAL,NT SOD | 10 | E-8 |
| 28051200 280519 | | | |
| 28051900 | - Alkali or alkaline-earth metals: --- Other OT RARE-EARTH METAL | 10 | E-8 |
| 280530 | | | |
| 28053000| -- Rare-earth metals, scandium and yttrium, whether or not intermixed | 10 | |
| 280540 | MERCURY | | E-8 |
| | or interalloyed | | |
| 28054000 | -- Mercury HYDROCHLORIC ACID | 10 | E-8 |
| 280610 28061000 | -- Hydrogen chloride (hydrochloric acid) CHLOROSULFURIC ACID | | |
| 280620 | -- Chlorosulphuric acid | 12.5 | E-8 |
| 28062000 280700 | SULFURIC ACID;OLEUM ---- Sulphuric acid | 12.5 | E-8 |
| 28070010 | | 12.5 | |
| | ---- Oleum | | E-8 |
| 28070020 280800 | NITRC,SULFONITRC AC | 12.5 | E-8 |
| | ---- Nitric acid ---- Sulphonitric acids

str. 293

| 12.5 | E-8 |
| 28080010 28080020 | DIPHOSPHO PENTAOXID | 12.5 | E-8 |
| | -- Diphosphorus pentaoxide | | E-8 |
| 280910 28091000 | | 12.5 | |
| 280920 28092010 | PHOSPHORC+POLY ACID ---- Phosporic acid | | |
| 28092020 | ---- Polyphosphoric acids | 12.5 | E-8 |
| 281000 | | 12.5 | E-8 |
| 28100010 | BORON OXIDE,ACID - Oxides of boron; boric acids: ---- Oxides of boron | 12.5 | E-8 |
| 28100020 | - Oxides of boron; boric acids: ---- Boric acids | 10 12.5 | E-8 E-8 |
| 281111 28111100 | HYDROGEN FLUORIDE - Other inorganic acids: --- Hydrogen fluoride (hydrofluoric acid) | | |
| 281119 | OTHER 2811 ACID | 12.5 | E-8 |
| 28111910 | ---- Hydrocyanic acid (hydrogen cyanide, prussic acid) ---- Hypophosphorus acid (phosphinic acid) ---- Acids of arsenic | 12.5 | E-8 E-8 |
| 28111920 | | | |
| 28111930 28111940 | ---- Sulphonic acid ---- Other | 12.5 12.5 | E-8 |
| 28111990 | CARBON | | |
| 281121 | DIOXIDE | 12.5 | E-8 |
| 28112110 | ---- Dry ice | 12.5 | |
| 28112190 281122 | ---- Other SILICON DIOXIDE | 12.5 | E-8 E-8 |
| 28112200 281123 28112300 | - Other inorganic oxygen compounds of non-metals: --- Silicon dioxide SULFUR DIOXIDE | 12.5 | E-8 |
| | - Other inorganic oxygen compounds of non-metals: --- Sulphur | | |
| 281129 | | 12.5 | |
| 28112910 | OT 2811 OXYG COMPND ---- Arsenic pentaoxide ---- Arsenic trioxide

str. 294

| 12.5 | E-8 |
| 28112920 28112930 28112940 28112950 | ---- Nitrous oxide ---- Carbon monoxide ---- Sulphur trioxide (sulphuric anhydride) | 12.5 12.5 12.5 12.5 | E-8 E-8 E-8 E-8 E-8 |
| 28121030 28121041 28121042 28121043 28121047 28121050 28121060 28121090 | Phosphorous pentachloride ---- Phosphorus oxychloride --- Sulphur oxychloride, Sulphur monochloride, Sulphur dichloride and Thionyl chloride: ----- Sulphur oxychloride --- Sulphur oxychloride, Sulphur monochloride, Sulphur dichloride and Thionyl chloride: ----- Sulphur monochloride --- Sulphur oxychloride, Sulphur monochloride, Sulphur dichloride and Thionyl chloride: ----- Sulphur dichloride --- Sulphur oxychloride, Sulphur monochloride, Sulphur dichloride and Thionyl chloride: ----- Thionyl chloride ---- Silicon tetrachloride ---- Arsenous trichloride ---- Other HALIDES+OXIDES -- Other Carbon disulphide | 12.5 12.5 12.5 12.5 12.5 12.5 12.5 12.5 12.5 | E-8 E-8 E-8 E-8 E-8 E-8 E-8 E-8 E-8 |
| 281390 | OTHER NONM SULFIDES | | |
| 28131000 | -- Carbon disulphide | | E-8 |
| 281290 28129000 281310 | | 12.5 | |

| HS Code | | Base rate | Staging |

| (2002) | Description | (1.4.2006) | Category |
| 28139010 | ---- Arsenic disulphide (artificial) trisulphide | 12.5 12.5 | E-8 |
| 28139020 28139090 | ---- Commercial phosphorus ---- Other | 12.5 | E-8 E-8 |
| 281410 | ANHYDROUS | | |
| 28141000 | -- Anhydrous ammonia | 5 | E-8 |
| 281420 28142000 | IN AQUEOUS SOLUTION -- Ammonia in aqueous solution | 5 | E-8 |
| 281511 28151110 | SODIUM HYDROXID,SOL ---- Flakes | 12.5 | EXC |
| 28151190 | ---- Other | | |
| 281512 | SODM HYDRXDE IN AQS - Sodium hydroxide (caustic soda): --- In aqueous solution (soda lye or| 12.5 | EXC |
| | | 12.5 | |
| 28151200 | liquid soda) | | EXC |
| 281520 28152000 | POTASSIUM HYDROXIDE -- Potassium hydroxide (caustic potash) SODM/POTAS PEROXIDE | 12.5 | SEN |
| | -- Peroxides of sodium or potassium MAGNESM HYDRX,PEROX | 12.5 | |
| 281530 28153000 | | | E-8 |
| 281610 28161010 | ---- Hydroxide of magnesium | 12.5 | |
| | ---- Peroxide of magnesium OXIDES, HYDROXIDES, & PEROXIDES OF STRONTIUM OR | | E-8 |
| 28161020 281640 | B | 12.5 | E-8 |
| 28164000 | -- Oxides, hydroxides and peroxides, of strontium or barium ZINC OXIDE+PEROXIDE | 12.5 | E-8 |
| 281700 | ---- Zinc oxide | 12.5 | |
| 28170010 | ---- Zinc peroxide | | EXC |
| 28170020 | ARTIFICIAL CORUNDUM | 12.5 | EXC |
| 281810 | -- Artificial corundum, whether or not chemically defined | 12.5 | E-8 |
| 28181000 | OT ALUMINUM OXIDE | | |
| 281820 | ---- Alumina, calcined | | |
| 28182010 | | 7.5 | E-8 |
| 28182090 | ---- Other | 12.5 | E-8 |
| 281830 | ALUMINUM HYDROXIDE -- Aluminium hydroxide | | |
| 28183000 | CHROMIUM TRIOXIDE | 12.5 | E-8 |
| 281910 28191000 | -- Chromium trioxide | 12.5 | |
| | | | E-8 |
| 281990 28199000 | NOT TRIOXIDE -- Other | 12.5 | E-8 |
| 282010 | DIOXIDE | 12.5 | E-8 |
| 28201000 | -- Manganese dioxide | | |
| 282090 | NOT DIOXIDE | | E-8 |
| 28209000 | -- Other | 12.5 | |
| 282110 | IRON OXIDE+HYDROXDE | 12.5 | E-8 |
| 28211010 28211020 | ---- Iron oxides ---- Iron hydroxides EARTH C=>70%IRON2O3 | 12.5 | E-8 |
| 282120 | -- Earth colours | | |
| 28212000 | | 12.5 | E-8 |
| 282200 | COBALT OXIDE,HYDROX ---- Cobalt oxides | 12.5 | |
| 28220010 28220020 | ---- Cobalt hydroxides | | E-8 |
| 28220030 282300 | ---- Commercial cobalt oxides | 12.5 | E-8 |
| | OXIDES | 12.5 | E-8 |
| | TITANIUM ---- Titanium dioxide | 12.5 | |
| 28230010 | | | E-8 |
| 28230090 | ---- Other | 12.5 | E-8 |
| 282410 28241010 | LEAD MONOXIDE ---- Litharge | 12.5 | |
| 28241020 282420 | ---- Massicot RED,ORANGE LEAD | 12.5 | SEN |
| | -- Red lead and orange lead | | SEN |
| | | 12.5 | |
| 28242000 | LEAD OXIDES, OTHER | | E-8 |
| 282490 28249000 | -- Other HYDRAZINE,HYDROXYLA | | |
| 282510 | ---- Hydrazine anhydrous | 12.5 | E-8 E-8 |
| 28251010 28251020 28251030 | ---- Hydrazine hydrate ---- Hydrazine sulphate | 12.5 12.5 | E-8 |
| | | | E-8 |
| 28251040 | ---- Hydroxylamine sulphate | 12.5 | |
| 28251090 | ---- Other | 12.5 | E-8 |
| 282520 | LITHIUM OXIDE+HYDRO | 12.5 | E-8 |
| 28252000 282530 28253010 | -- Lithium oxide and hydroxide VANADIUM OXIDE+HYDR ---- Vanadium pentaoxide flakes | 12.5 12.5 | E-8 E-8 |
| 28253090 282540 28254000 | ---- Other NICKEL OXIDE+HYDROX -- Nickel oxides and hydroxides | 12.5 12.5 | E-8 E-8 |
| 282550 | COPPER OXIDE+HYDROX -- Copper oxides and hydroxides | | |
| 282560 | GERMANM OXIDE,ZIRCO | | E-8 |
| 28256010 | | | |
| 28255000 | | 12.5 | |
| | | | E-8 |
| 28256020 282570 | ---- Germanium oxides ---- Zirconium dioxide | 12.5 12.5 | E-8 |
| 28257010

str. 295

| Molybdenum oxides and hydroxides ---- Molybdenum trioxide | 12.5 | |
| 28257020 | ---- Molybdic acid | | |
| 28257090 282580 | | | E-8 |
| | ---- Other ANTIMONY OXIDES | 12.5 | E-8 E-8 |
| | | 12.5 | |

| HS Code | Description | Base rate (1.4.2006) | Staging Category |

| (2002) 28258000 | Antimony oxides | 12.5 | E-8 |
| 282590 | -- OTHER 2852 | | |
| 28259010 | ---- Tin oxide | 12.5 | E-8 |
| 28259020 | ---- Cadmium oxide | 12.5 | E-8 |
| 28259030 | ---- Mercury oxides (mercuric oxide) | 12.5 | E-8 |
| 28259040 | ---- Calcium hydroxide| 12.5 | E-8 |
| 28259050 28259090 | ---- Ammonium hydroxide ---- Other | 12.5 12.5 | E-8 E-8 |
| 282611 | AMMONM/SODM FLUORID | | |
| 28261110 | ---- Ammonium fluorides | 12.5 | E-8 |
| 28261120 | ---- Sodium fluorides | 12.5 | E-8 |
| 282612 28261200 | Fluorides of aluminium - Fluorides: --- Of aluminium | 12.5 | E-8 |
| 282619 | OTHER FLUORIDES ---- Magnesium fluoride | | |
| 28261910 | ---- Other | 12.5 | E-8 |
| 28261990 | SODM/POT F-SILICATE | 12.5 | E-8 |
| 282620 | ---- Fluorosilicates of sodium | | |
| 28262010 | | 12.5 | E-8 |
| 28262020 282630 | ---- Fluorosilicates of potassium SYNTHETIC CRYOLITE | 12.5 | E-8 |
| 28263000 | -- Sodium hexafluoroaluminate (synthetic cryolite) | 12.5 | E-8 |
| 282690 | FLUOROALUMINATE ETC -- Other | | |
| 28269000 | AMMONIUM CHLORIDE | 12.5 | E-8 |
| 282710 28271000 | -- Ammonium chloride | 12.5 | E-8 |
| | CALCIUM CHLORIDE | | |
| 282720 | -- Calcium chloride | | E-8 |
| 28272000 | MAGNESIUM CHLORIDE | 12.5 | |
| 282731 28273100 | - Other chlorides: --- Of magnesium ALUMINUM CHLORIDE | 12.5 | E-8 |
| 282732 | - Other chlorides: --- Of aluminium | | E-8 |
| 28273200 | | 12.5 | |
| | IRON CHLORIDE - Other chlorides: --- Of iron | | |
| 282733 28273300 | | 12.5 | E-8 |
| 282734 | COBALT CHLORIDE - Other chlorides: --- Of cobalt | | |
| 28273400 282735 | NICKEL CHLORIDE | 12.5 | E-8 |
| 28273500 | - Other chlorides: --- Of nickel | 12.5 | E-8 |
| 282736 28273600 | ZINC CHLORIDE | 12.5 | |
| 282739 | - Other chlorides: --- Of zinc | | E-8 |
| 28273910 | CHLORIDES, NESOI ---- Mercuric chloride | 12.5 | E-8 |
| 28273920 28273930 | ---- Mercurous chloride ---- Strontium chloride | 12.5 12.5 | E-8 |
| 28273940 | ---- Cuprous chloride | 12.5 | E-8 |
| | | | E-8 |
| 28273990 282741 | ---- Other CHLORIDES OXIDE,ETC | 12.5 | E-8 |
| 28274110 28274190 | ---- Copper oxychloride ---- Other | 12.5 12.5 | E-8 |
| 282749 | CHLORIDE OXIDE,ETC - Chloride oxides and chloride hydroxides: | | E-8 |
| 28274900 | --- Other | | |
| 282751 | SODIUM/POTAS BROMID | | |
| 28275110 | | 12.5 | E-8 |
| 28275120 282759 | ---- Bromides of sodium ---- Bromides of potassium | 12.5 12.5 | E-8 E-8 |
| 28275910 28275990 | BROMIDE,BROMIDE OXI ---- Magnesium bromide ---- Other | 12.5 | E-8 |
| 282760 | OXIDE | | |
| | IODIDE,IODIDE | | |
| 28276010 | | 12.5 | |
| | ---- Potassium iodide | 12.5 | E-8 E-8 |
| 28276020 28276090 | ---- Sodium iodide ---- Other | 12.5 | E-8 |
| 282810 | CALCIUM HYPOCHLORIT | 12.5 | E-8 |
| 28281010 28281090 282890 | ---- Commercial calcium hypochlorite (bleaching paste or powder) ---- Other | 12.5 | E-8 |
| | OTHER powder | 12.5 | E-8 |
| 28289011 | --- Sodium hypochlorites: ----- Bleaching paste or | 12.5 12.5 | E-8 E-8 |
| 28289019 | --- Sodium hypochlorites: ----- Other ---- Potassium hypochlorites ---- Sodium chlorite | 12.5 | E-8 E-8 |
| 28289020 28289030 | | 12.5 | |
| 28289040 28289050 | ---- Aluminium chlorite ---- Hypobromites | 12.5 | E-8 |
| 28289060 28289090 | ---- Bleaching paste or powder of other hypochlorites | 12.5 | E-8 |
| 282911 | | 12.5 | |
| | ---- Other SODIUM CHLORATE | 12.5 | E-8 |
| 282919 | - Chlorates: --- Of sodium | | E-8 |
| 28291100 | Other chlorates | 12.5 | E-8 |
| 28291910 | ---- Barium chlorate | 12.5 12.5 | E-8 |
| 28291920 28291930 28291990 | ---- Potassium chlorate ---- Magnesium chlorate ---- Other | 12.5 | E-8 |
| 282990 28299010 | OTHER | | |
| | | | E-8 E-8 |
| 28299020 | ---- Perchlorates ---- Bromates and perbromates | 12.5 | E-8 |
| | | 12.5 | E-8 |
| | | 12.5 | |

| HS Code | Description | Base rate (1.4.2006) | Staging Category |

| (2002) 28299030 | ---- Iodates and periodates | 12.5 | E-8 |
| 283010 | SODIUM SULFIDES | | |
| 28301000 | -- Sodium sulphides | 12.5 | E-8 |
| 283020 28302000 | ZINC SULFIDE -- Zinc sulphide | 12.5 | E-8 |
| 283030 28303000 | Cadmium sulphide -- Cadmium sulphide | | |
| 283090 | OT SULFIDE,POLYSULF | 12.5 | E-8 |
| 28309010 | ---- Sulphides | 12.5 | E-8 |
| 28309020 | ---- Polysulphides | 12.5 | E-8 |
| 283110 | SODIUM | | |
| 28311010 | ---- Sodium dithionites (sodium hydrosulphite)| 12.5 | E-8 |
| 28311020 | ---- Sodium sulphoxylates (including sodium formaldehyde | 12.5 | |
| | sulphoxylate) | | E-8 |
| 283190 | NOT OF SODIUM | | |
| 28319010 | ---- Dithionites | 12.5 | E-8 |
| 28319020 | ---- Sulphoxylates | 12.5 | E-8 |
| 283210 | SODIUM SULFITES | | |
| 28321010 | ---- Sodium bisulphite | 12.5 | EXC |
| 28321020 | ---- Sodium hydrosulphite | 12.5 | EXC |
| 28321090 | ---- Other | 12.5 | EXC |
| 283220 | SULFITES,NT SODIUM | | |
| 28322010 | ---- Potassium metabisulphite sulphite

str. 296

| 12.5 | E-8 |
| 28322020 28322090 | ---- Magnesium ---- Other | 12.5 12.5 | E-8 |
| 283230 | THIOSULFATES | | E-8 |
| 28323010 | ---- Sodium thiosulphate (hypo) thiosulphate | 12.5 | E-8 |
| 28323020 | ---- Magnesium | 12.5 | E-8 |
| 28323090 | ---- Other | 12.5 | E-8 |
| 283311 | DISODIUM SULFATE | | |
| 28331100 | - Sodium sulphates: --- Disodium sulphate | 12.5 | E-8 |
| 283319 28331910 | OT SODIUM SULFATES ---- Sodium hydrogen sulphate (acid sulphate) | 12.5 | E-8 |
| 28331920 | ---- Sodium pyrosulphate | 12.5 | E-8 |
| 28331990 | ---- Other | 12.5 | E-8 |
| 283321 | MAGNESIUM SULFATE | | |
| 28332100 | - Other sulphates: --- Of magnesium | 12.5 | E-8 |
| 283322 | ALUMINUM SULFATE ---- Aluminium sulphate (iron free) | 12.5 | |
| 28332210 | ---- Other | | E-8 |
| 28332290 | | 12.5 | E-8 |
| 283323 | CHROMIUM SULFATE - Other sulphates: --- Of chromium | 12.5 | E-8 |
| 28332300 283324 | NICKEL SULFATE - Other sulphates: --- Of nickel | | E-8 |
| 28332400 | COPPER SULFATE | 12.5 | |
| 283325 28332500 | - Other sulphates: --- Of copper ZINC SULFATE | 12.5 | E-8 |
| 283326 28332610 | ---- Agricultural grade zinc sulphate ordinarily used as micronutrient | 12.5 | E-8 |
| 28332690 283327 | ---- Other | | |
| | BARIUM SULFATE - Other sulphates: --- Of barium | 12.5 | E-8 |
| 28332700 | | 12.5 | E-8 |
| 283329 28332910 | SULFATES, NESOI ---- Ferrous sulphate | 12.5 | E-8 |
| 28332920 28332930 | ---- Mercuric sulphate ---- Quinidine sulphate | 12.5 12.5 | E-8 |
| | ---- Manganese sulphate | | E-8 |
| 28332940 | | 12.5 | E-8 |
| | ---- Strontium sulphate | | |
| 28332950 | | 12.5 | E-8 |
| 28332990 | ---- Other ALUMS | 12.5 | E-8 |
| 283330 | | | |
| 28333010 | ---- Ammonium alum | 12.5 12.5 | E-8 E-8 |
| 28333020 28333030 | ---- Ferric ammonium alum ---- Potash alum | 12.5 | E-8 |
| 28333090 | | | |
| 283340 | ---- Other PEROXOSULFATES | 12.5 | E-8 |
| 28341010 28341090 283421 | ---- Sodium nitrite ---- Other POTASSIUM NITRATE | 12.5 12.5 | E-8 E-8 |
| 28342100 283429 | - Nitrates: --- Of potassium | | |
| | | | E-8 |
| 28342920 | NITRATES, NESOI | 12.5 | |
| 28342910 | | 12.5 | E-8 |
| 28342930 28342990 | ---- Strontium nitrate ---- Magnesium nitrate | 12.5 12.5 | E-8 E-8 |
| | ---- Barium nitrate ---- Other | | |
| 283510 | PHOSPHINATS,PHOSHON | 12.5 | E-8 |
| | ---- Calcium hypophosphite ---- Magnesium hypophosphite | 12.5 | E-8 |
| 28351010 28351020 | | | |
| 28351090 283522 28352200 | ---- Other MONO,DISODIUM PHOSP | 12.5 12.5 | E-8 E-8 |
| 283523 | - Phosphates: --- Of mono-or disodium PHOSPHATE | 12.5 | E-8 |
| | TRISODIUM | | |

| HS Code | Description | Base rate (1.4.2006) | Staging Category |

| (2002) 28352300 | - Phosphates: --- Of trisodium | 12.5 | E-8 |
| 283524 | POTASSIUM PHOSPHATE | 12.5 | E-8 |
| 28352400 | - Phosphates: --- Of potassium | | |
| 283525 DICALC PHOSPHATE| 283525 DICALC PHOSPHATE| | |
| 28352500 | - Phosphates: --- Calcium hydrogenorthophosphate ("dicalcium phosphate") | 12.5 | E-8 |
| 283526 | OTHER CALCIUM PHOSP | | |
| 28352610 | ---- Calcium monobasic phosphate | 12.5 | E-8 |
| 28352620 28352690 | ---- Calcium tribasic phosphate ---- Other | 12.5 12.5 | E-8 E-8 |
| 283529 | PHOSPHATES, NESOI | | E-8 |
| 28352910 | ---- Magnesium phosphate, monobasic | 12.5 | |
| 28352920 | ---- Magnesium phosphate, dibasic | 12.5 | E-8 |
| 28352930 | ---- Magnesium phosphate, tribasic ---- Sodium hexametaphosphate | 12.5 | E-8 |
| 28352940 28352990 | ---- Other SODIUM TRIPHOSPHATE | 12.5 | E-8 |
| | | 12.5 | E-8 |
| 283531 | - Polyphosphates: --- Sodium triphosphate (sodium tripoly-phosphate) | 12.5 | |
| 28353100 283539 | POLYPHOSPHATE,NESOI - Polyphosphates: --- Other | | E-8 |
| 28353900 | AMMONIUM CARBONATES | 12.5 | E-8 |
| 283610 | -- Commercial ammonium carbonate and other | | E-8 |
| 28361000 | ammonium DISODIUM CARBONATE | 12.5 | |
| 283620 | dense | 12.5 | E-8 |
| 28362010 28362020 | ---- Disodium carbonate, ---- Disodium carbonate, light | 12.5 | E-8 |
| | ---- Other | | |
| 28362090 283630 | SODIUM BICARBONATE | 12.5 | E-8 |
| 28363000 | --- Sodium hydrogencarbonate (sodium bicarbonate) | 12.5 | E-8 |
| 283640 | POTASSIUM CARBONATE -- Potassium carbonates | | |
| 28364000 | | 12.5 | E-8 |
| 283650 | CALCIUM CARBONATE -- Calcium carbonate | 12.5 | E-8 |
| 28365000 | BARIUM CARBONATE | | |
| 283660 28366000 | -- Barium carbonate | | E-8 |
| 283670 | | 12.5 | |
| 28367000 | LEAD CARBONATE -- Lead carbonate | 12.5 | E-8 |
| 283691 | | 12.5 | E-8 |
| 28369100 | LITHIUM CARBONATES - Other: --- Lithium carbonates | | |
| 283692 28369200 | STRONTIUM CARBONATE - Other: --- Strontium carbonate | 12.5 | E-8 |
| 283699 | | | |
| 28369910 | OT CARBONS; PEROXOC ---- Percarbonates | 12.5 | E-8 |
| 28369920 | ---- Magnesium carbonate | 12.5 | E-8 |
| 28369930 | ---- Aluminium bicarbonate | | |
| 28369990 | ---- Other | 12.5 12.5 | E-8 E-8 |
| 283711 28371100 | SODIUM - Cyanides and cyanide oxides: | 12.5 | |
| 283719 | --- Of sodium OTHER 2837 ---- Potassium cyanide | | E-8 |
| 28371910 28371920 | ---- Double cyanide of potassium and sodium ---- Other | 12.5 | |
| | | | E-8 |
| | | 12.5 | E-8 |
| 28371990 | | | |
| 283720 28372010 | COMPLEX CYANIDES ---- Ammonium sulphocyanide | 12.5 12.5 | E-8 |
| 28372030 | ---- Potassium ferrocyanide ---- Sodium ferrocyanide | 12.5 | E-8 |
| 28372020 | ---- Potassium ferricyanide | 12.5 | E-8 E-8 |
| 28372040 | | | |
| 28372050 | ---- Sodium nitroprusside (sodium nitroferricyanide) | 12.5 | E-8 |
| 28372090 | ---- Other

str. 297

| 12.5 | E-8 |
| 283800 | FULMNTE,CYAN,THIOCY | 12.5 | E-8 |
| 28380010 | | | |
| 28380020 | ---- Fulminates ---- Cyanates | 12.5 12.5 | E-8 E-8 |
| 28380030 283911 | ---- Thiocyanates | 12.5 | E-8 |
| | SODIUM METASILICATE | | |
| 28391100 | - Of sodium: --- Sodium | | |
| 283919 | metasilicates O SOD SILICA,N META | 12.5 | E-8 |
| 28391900 | - Of sodium: --- Other OTHER | 12.5 | E-8 |
| 283920 28392000 283990 28399010 | -- Of potassium OTHER | 12.5 12.5 | E-8 E-8 E-8 |
| 28399090 284011 28401100 | ---- Magnesium trisilicate ---- Other REFINED BORAX | 12.5 | |
| | - Disodium tetraborate (refined borax): --- | | E-8 |
| 284019 | Anhydrous DISODIUM TETRABORAT | 12.5 | |
| 28401900 284020 | - Disodium tetraborate (refined borax): --- Other BORATES, NESOI borate | 12.5 | E-8 |
| | ---- Magnesium | 12.5 | E-8 |
| 28402010 28402090 | ---- Other | | |
| 284030 28403000 | Peroxoborates (perborates) | 12.5 | E-8 |
| 284110 28411010 | -- Peroxoborates (perborates) ALUMINATES | 12.5 | E-8 |
| | ---- Sodium aluminate | 12.5 | E-8 |

| HS Code (2002) | Description | Base rate (1.4.2006) | Staging Category |

| 28411090 | ---- Other ZINC/LEAD CHROMATES | 12.5 | E-8 |
| 284120 | | | |
| 28412010 | ---- Chromates of zinc | 12.5 12.5 | E-8 |
| 28412020 284130 | ---- Chromates of lead SODIUM DICHROMATE | | E-8 |
| 28413000 | -- Sodium dichromate | 12.5 | E-8 |
| 284150 28415010 | OT CHROMATES ---- Sodium chromate

str. 298

| 12.5 | E-8 |
| 28415090 | ---- Other | 12.5 | E-8 |
| 284161 28416100| Potassium permanganate - Manganites, manganates and permanganates: --- Potassium | | |
| | permanganate | | E-8 |
| | | 12.5 | |
| 284169 28416900 | 0 M-ITE,M-ATE+PERMA - Manganites, manganates and permanganates: --- Other MOLYBDATES | 12.5 | E-8 |
| 284170 | ---- Aluminium molybdate | | |
| 28417010 | ---- Sodium molybdate | 12.5 | E-8 |
| 28417020 | | 12.5 | E-8 |
| | ---- Other | 12.5 | E-8 |
| 28417090 284180 | TUNGSTATES

str. 299

| | |
| 28418010 | ---- Sodium tungstate | 12.5 | E-8 |
| 28418020 | ---- Magnesium tungstate | 12.5 | E-8 |
| 28418090 | ---- Other | 12.5 | E-8 |
| 284190 | OTHER 2841 | | |
| 28419000 | -- Other | 12.5 | E-8 |
| 284210 | DBLE/CMPLX SILICATE | | |
| 28421000 | -- Double or complex silicates, including aluminosilicates, whether or | 12.5 | E-8 |
| | not chemically defined OTHER 2842,NT AZIDE | | |
| 28429010 |

str. 300

| 12.5 | E-8 E-8 |
| 284290 | ---- Arsenites and arsenates ---- Bichromates and dichromates ---- Other | 12.5 | |
| 28429020 28429090 | | | E-8 |
| | | 12.5 | |
| 284310 28431010 | COLLOIDAL PREC METL | 12.5 | E-8 |
| | ---- Of gold | | E-8 |
| 28431020 | ---- Of silver ---- Other | 12.5 12.5 | E-8 |
| 28431090 284321 | SILVER NITRATE - Silver compounds: --- Silver nitrate | | |
| 28432100 | SILVER NT NITRATE | 12.5 | E-8 |
| 284329 | | 12.5 | E-8 |
| 28432900 284330 | - Silver compounds: --- Other GOLD COMPOUNDS

str. 301

| | |
| 28433000 284390 | -- Gold compounds | 12.5 | E-8 |
| 28439011 | OTHER 2834 --- Other compounds: ----- Sodium aurous thiosulphate | 12.5 | E-8 |
| 28439012 | --- Other compounds: ----- Noble metal solutions of platinum, rhodium and palladium | | |
| | --- Other compounds: ----- Other | 12.5 | E-8 |
| 28439019 28439020 | ---- Amalgams | 12.5 12.5 | E-8 E-8 |
| 28441000 284420 28442000 284430 28443010 28443021 28443022 28443023 28443029 28443030 28443090 284440 28444000 284450 28445000 284510 28451000 284590 28459010 284610 28461010 | -- Natural uranium and its compounds; alloys, dispersions (including cermets), ceramic products and mixtures containing natural uranium natural uranium compounds URANIUM ENRICHED -- Uranium enriched in U235 and its compounds; plutonium and its compounds; alloys, dispersions (including cermets), ceramic products and mixtures containing uranium enriched in U235, plutonium or compounds of these products URANIUM DEPLETED ---- Uranium depleted in U235 and thorium and their alloys, unwrought or wrought and compounds thereof --- Compounds of thorium or of uranium depleted in U235: ----- Thorium oxide --- Compounds of thorium or of uranium depleted in U235: ----- Thorium hydroxide --- Compounds of thorium or of uranium depleted in U235: ----- Thorium nitrate --- Compounds of thorium or of uranium depleted in U235: ----- Other ---- Waste and scrap of uranium depleted in U235 or of thorium ---- Other OTHER 2844 -- Radioactive elements and isotopes and compounds other than those of sub-headings 2844 10, 2844 20 or 2844 30; alloys, dispersions (including cermets), ceramic products and mixtures containing these elements, isotopes or compounds; radioactive SPENT FUEL NUKE RCT -- Spent (irradiated) fuel elements (cartridges) of nuclear reactors Heavy water (deuterium oxide) -- Heavy water (deuterium oxide) Other isotopes etc ---- Nuclear fuels not elsewhere included or specified | 12.5 12.5 12.5 12.5 12.5 12.5 12.5 12.5 12.5 12.5 12.5 12.5 12.5 | E-8 E-8 E-8 E-8 E-8 E-8 E-8 E-8 E-8 E-8 E-8 E-8 E-8 |
| 28459090 | ---- Other CERIUM COMPOUNDS ---- Cerium oxides | 12.5 12.5 | E-8 E-8 |

| HS Code | Description | Base rate (1.4.2006) | Staging Category |

| (2002) 28461090 | ---- Other | 12.5 | E-8 |
| 284690 | OTHER 2846 | | |
| 28469010 | ---- Rare-earth oxides not elsewhere included or specified | 12.5 | E-8 |
| 28469020 | ---- Rare-earth fluorides not elsewhere included or specified ---- Rare-earth chlorides not elsewhere included or specified | 12.5 | E-8 |
| 28469030 | | 12.5 | E-8 |
| 28469090 284700| ---- Other HYDROGN PERODE W/U | 12.5 | E-8 |
| 28470000 | VI. -MISCELLANEOUS -HYDROGEN PEROXIDE, WHETHER OR NOT SOLIDIFIED WITH UREA | 12.5 | E-8 |
| 284800 | PHOSPHDE,N FERROPHO ---- Of copper (phosphor copper), containing more than 15% by | 12.5 | E-8 |
| 28480010 | weight of phosphorus | | |
| 28480020 | ---- Of zinc | 12.5 | E-8 |
| 28480090 284910 | ---- Other OF CALCIUM | 12.5 | E-8 |
| 28491000 | -- Of calcium | 12.5 | |
| 284920 | | | E-8 |
| | OF SILICON Carborundum | | |
| 28492010 28492090 | ---- ---- Other

str. 302

| 12.5 12.5 | E-8 |
| 284990 | OF OTHER CARBIDES | | E-8 |
| 28499010 | ---- Boron carbide | 12.5 | E-8 |
| 28499020 | ---- Tungsten carbide | 12.5 | E-8 |
| 28499090 | ---- Other | 12.5 | |
| 285000 | HYDRIDE,NITRIDE,ETC | | E-8 |
| 28500010 | ---- Hydrides | 12.5 | E-8 |
| | ---- Nitrides | 12.5 | E-8 |
| 28500020 | ---- Azides | 12.5 | E-8 |
| 28500030 28500041 | --- Silicides: ----- Of calcium | 12.5 | E-8 |
| 28500049 | --- Silicides: ----- Other | 12.5 | E-8 |
| 28500050 | ---- Borides | 12.5 | E-8 |
| 285100 | OTHER 28 ---- Distilled or conductivity water and water of similar purity | 12.5 | E-8 |
| 28510010 | ---- Liquid air, whether or not any fraction of rare gases has been | 12.5 | E-8 |
| 28510020 | removed | | |
| 28510030 | ---- Compressed air | 12.5 | E-8 |
| 28510040 | ---- Amalgams, other than of precious metals | 12.5 | E-8 |
| 28510091 | --- Other: ----- Cyanogen chloride [(CN) CI] --- Other: ----- Other | 12.5 | E-8 |
| 28510099 | | 12.5 | E-8 |
| 290110 29011000 290121 | SATURATED --- saturated | | |
| | ETHYLENE (ETHENE) | 5 | E-8 |
| | | | E-8 |
| 29012100 | - Unsaturated: --- Ethylene | 5 | |
| 290122 29012200 | PROPENE (PROPYLENE) - Unsaturated: --- Propene (propylene) BUTENE+ITS ISOMERS | 5 | E-8 |
| 290123 29012300 | - Unsaturated: --- Butene (butylene) and isomers thereof BUTA-1,3-DIENE,ISOP | 5 | E-8 |
| 290124 | | | |
| 29012400 290129 | - Unsaturated: --- Buta-1,3-diene and isoprene OTHER 2901 | 5 | E-8 |
| 29012910 | ---- Acetylene, whether or not in dissolved condition ---- Heptene (Heptylene) | 10 | |
| 29012920 | | 10 | E-8 |
| 29012990 | ---- Other | 10 | E-8 |
| 290211 | CYCLOHEXANE | | E-8 |
| 29021100 | - Cyclanes, cyclenes and cycloterpenes: --- Cyclohexane | 10 | E-8 |
| 290219 | OTHER CYCOTERPENES - Cyclanes, cyclenes and cycloterpenes: --- Other | 10 | |
| 29021900 290220 | BENZENE | | E-8 |
| 29022000 | -- Benzene | | |
| 290230 | | 5 | EXC |
| 29023000 | TOLUENE | | |
| 290241 | -- Toluene | 5 | E-8 |
| 29024100 | ORTHO-XYLENE - Xylenes: --- o-Xylene | 5 | E-8 |
| 290242 | META-XYLENE - Xylenes: --- m-Xylene | 10 | E-8 |
| 29024200 290243 | PARA-XYLENE | | |
| 29024300 290244 | - Xylenes: --- p-Xylene MIXED XYLENE ISOMER | 2 | RED |
| 29024400 290250 | - Xylenes: --- Mixed xylene isomers STYRENE | 10 | E-8 |
| 29025000 290260 29026000 | -- Styrene ETHYLBENZENE -- Ethylbenzene | 2 5 | E-8 E-8 |
| 290270 29027000 290290 | Cumene -- Cumene | | |
| 29029010 | OTHER 2902 | 5 | E-8 |
| 29029020 29029030 | ---- Dipentene ---- Diphenyl methane ---- Dodecyclic benzenes (excluding mixed alkylarenes) | 5 5 | E-8 |
| | | | E-8 E-8 |
| 29029040 | ---- Napthalene, pure | 5 | |
| | | | E-8 |
| 29029050 29029090 290311 | ---- Isobutyl benzene | 5 5 | E-8 E-8 |
| | ---- Other METHANE/ETHANE | 5 | |
| | CLRO | | |

| HS Code (2002) | Description | Base rate (1.4.2006) | Staging Category |

| 29031110 | ---- Chloromethane (methyl chloride) | 10 | E-8 |
| 29031120 290312 | ---- Chloroethane (ethyl chloride) DICHLOROMETHANE | 5 | E-8 |
| 29031200| - Saturated chlorinated derivatives of acyclic hydrocarbons: --- Dichloromethane (methylene chloride) | 10 | EXC |
| 290313 | CHLOROFORM | | |
| 29031300 | - Saturated chlorinated derivatives of acyclic hydrocarbons: --- Chloroform (trichloro methane) | 10 | SEN |
| 290314 | CARBON TETRACHLORID - Saturated chlorinated derivatives of acyclic hydrocarbons: --- Carbon

str. 303

| | |
| 29031400 | | 5 | E-8 |
| 290315 | tetrachloride 1,2-DICHLOROETHANE | | |
| | - Saturated chlorinated derivatives of acyclic hydrocarbons: --- 1,2- | | |
| 29031500 | Dichloroethane (ethylene dichloride) | 2 | E-8 |
| 290319 | OTHER ACYCLIC | | |
| 29031910 | ---- Tetrachloroethane | 5 | E-8 |
| 29031920 | ---- Trichloroethane ---- Other | 5 5 | E-8 |
| 29031990 290321 | VINYL CHLORID - Unsaturated chlorinated derivatives of acyclic hydrocarbons: --- Vinyl (chloroethylene) | | E-8 |
| 29032100 | chloride | 2 | E-8 |
| 290322 | TRICHLOROETHYLENE - Unsaturated chlorinated derivatives of acyclic hydrocarbons: --- | | |
| 29032200 290323 | Trichloroethylene TETRACHLOROETHYLENE | 10 | E-8 |
| | OTHER ACYCLIC - Unsaturated chlorinated derivatives of acyclic hydrocarbons: | | E-8 |
| 29032300 | - Unsaturated chlorinated derivatives of acyclic hydrocarbons: --- Tetrachloroethylene (perchloroethylene) | 5 | |
| 290329 | | | |
| 29032900 | --- FLUORINATED ACYCLIC | 5 | SEN |
| 290330 29033010 | Fluorinated derivatives - | 5 | E-8 |
| 29033011 | --- Fluorinated derivatives: ----- 1-Propene, 1, 1,3,3,3,-Pentafluoro 2- (trifluoromethyl)(PFIB) | 5 | E-8 |
| 29033019 29033020 | --- Fluorinated derivatives: ----- Other ---- Brominated derivatives | 5 5 | E-8 E-8 |
| 29034100 | - Halogenated derivatives of acyclic hydrocarbons containing two or | | |
| 290342 | more different halogens: --- Trichlorofluoromethane DICHLORODIFLROMTHNE - Halogenated derivatives of acyclic hydrocarbons containing two or | 5 | E-8 |
| | | 5 | E-8 |
| 290343 | TRCHLOROTRFLROETHNE two or | | E-8 |
| 29034200 | more different halogens: --- Dichlorodifluoromethane | | |
| 290344 | DCHLOROTETRFLROETHN ---- 1,2 -Dichlorotetra-fluoroethane

str. 304

| | |
| 29034410 | | | E-8 |
| | more different halogens: --- Trichlorotrifluoroethanes | 5 | |
| 29034300 | - Halogenated derivatives of acyclic hydrocarbons containing | 5 | |
| 290345 29034511 | --- Chlorotrifluoro methane, Pentachlorofluoroethane, Tetrachlorodi- fluoroethane: ----- Chlorotrifluoromethane fluoroethane: ----- Pentachlorofluoroethane --- Chlorotrifluoro methane, Pentachlorofluoroethane, Tetrachlorodi- | | E-8 E-8 |
| 29034420 29034490 | ---- Chloropentafluoroethane ---- Other DERIV,PRHAL WFL+CH | 5 | E-8 |
| | | 5 5 | E-8 |
| 29034512 | --- Chlorotrifluoro methane, Pentachlorofluoroethane, Tetrachlorodi- | 5 | E-8 |
| | fluoroethane: ----- Tetrachlorodifluoroethane | | |
| 29034513 29034521 | --- Heptachlorodifluoropropane, Hexachlorodifluoropropane, | 5 | E-8 E-8 |
| 29034522 | Pentachlorotrifluoropropane, Tetrachlorotetrafluoropropane, Trichloropentafluoropropane, Dichlorohexafluoropropane, Chloroheptafluoropropane: ----- Heptachlorodifluoropropane --- Heptachlorodifluoropropane, Hexachlorodifluoropropane, Pentachlorotrifluoropropane, Tetrachlorotetrafluoropropane, Trichloropentafluoropropane, Dichlorohexafluoropropane, Chloroheptafluoropropane: ----- Hexachlorodifluoropropane --- Heptachlorodifluoropropane, Hexachlorodifluoropropane, Pentachlorotrifluoropropane, Tetrachlorotetrafluoropropane, Trichloropentafluoropropane, Dichlorohexafluoropropane, | 5 5 5 | E-8 E-8 E-8 |
| 29034524 | Chloroheptafluoropropane: ----- Pentachlorotrifluoropropane --- Heptachlorodifluoropropane, Hexachlorodifluoropropane, Pentachlorotrifluoropropane, Tetrachlorotetrafluoropropane, Pentachlorotrifluoropropane, Tetrachlorotetrafluoropropane, Trichloropentafluoropropane, Dichlorohexafluoropropane, Chloroheptafluoropropane: ----- Dichlorohexafluoropropane | 5 5 | E-8 |
| 29034523 29034525 29034526 | Trichloropentafluoropropane, Dichlorohexafluoropropane, Chloroheptafluoropropane: ----- Tetrachlorotetrafluoropropane --- Heptachlorodifluoropropane, Hexachlorodifluoropropane, Pentachlorotrifluoropropane, Tetrachlorotetrafluoropropane, Trichloropentafluoropropane, Dichlorohexafluoropropane, Chloroheptafluoropropane: ----- Trichloropentafluoropropane --- Heptachlorodifluoropropane, Hexachlorodifluoropropane, | 5 | E-8 |

| HS Code (2002) | Description | Base rate (1.4.2006) | Staging Category |

|| --- Heptachlorodifluoropropane, Hexachlorodifluoropropane, Pentachlorotrifluoropropane, Tetrachlorotetrafluoropropane, Dichlorohexafluoropropane, | | |
| 29034527 | Trichloropentafluoropropane, Chloroheptafluoropropane: ----- Chloroheptafluoropropane | 5 | E-8 |
| 29034590 | ---- Other BRMCHLORODFLROMTHNE | 5 | E-8 |
| 290346 | | | |
| 29034610 | ---- Bromochlorodifluoromethane | 5 | E-8 |
| 29034620 | ---- Bromotrifluoromethane | 5 | E-8 |
| 29034630 | ---- Dibromotetrafluoroethanes OT PERHAL DERIVATVE | 5 | E-8 |
| 290347 | --- Other perhalogenated derivatives O OF ACYL HYDR>1HAL | | |
| 29034700 | | 5 | E-8 |
| 290349 29034910 | ---- Halogenated derivatives of methane, ethane or propane | 5 | E-8 |
| 29034990 | halogenated only with fluorine and chlorine (HCFCs) ---- Other | 5 | |
| 290351 | 1,2,3,4,5,6-hexachlorocyclohexane | | E-8 |
| 29035100 | - Halogenated derivatives of cyclanic, cyclenic or cycloterpenic hydrocarbons: --- 1,2,3,4,5,6-Hexachlorocyclohexane | 5 | |
| | OTHER 2903 | | E-8 |
| 290359 | - Halogenated derivatives of cyclanic, cyclenic or cycloterpenic | | |
| 29035900 | | 5 | SEN |
| 290361 | OTHER 2903 | 5 | E-8 |
| | hydrocarbons: --- Other | | |
| 29036110 29036120 | ---- Chlorobenzene (monochloro) | 5 | |
| 29036130 | ---- Ortho dichlorobenzene ---- Para dichlorobenzene | 5 | E-8 E-8 |
| 290362 | Hexachlorobenzene & D.D.T. (1,1,1-trichloro-2,2-bis (p- | | |
| 29036210 | chlorophenyl) ethane) ---- Hexachlorobenzene, other than lindane | 5 | E-8 |
| 29036221 | --- DDT (Dichloro-diphenyl-trichloroethane): ----- DDT-Technical 75 | 5 | E-8 |
| 29036229 | --- DDT (Dichloro-diphenyl-trichloroethane): ----- Other | 5 | E-8 |
| 290369 | OTHER 2903 | | |
| 29036910 | ---- Chlorofluorobenzene | 5 | E-8 |
| 29036920 | ---- Benzalchloride (benzyl dichloride) | 5 | E-8 |
| 29036930 | ---- Benzotrichloride | 5 | E-8 |
| 29036940 29036950 | ---- Benzylchloride ---- Parachloro toluene (4-chloromethyl | 5 5 | E-8 E-8 |
| 29036960 | benzene) ---- Napthalene, chlorinated | 5 | E-8 |
| 29036970 | ---- Chlorofluoro aniline | 5 | |
| 29036990 | ---- Other SULFO GROUPS | 5 | E-8 |
| 290410 | ONLY | | E-8 |
| 29041010 | ---- Benzene sulphonic acid | 5 | E-8

str. 305

|
| 29041020 | ---- 1,5 Napthelene disulphonic acid (Armstrong's acid) | 5 | E-8 |
| 29041030 | ---- Napthelene sulphonic acid | 5 | E-8 |
| 29041040 | ---- Vinyl sulphone | 5 | |
| 29041090 | ---- Other | 5 | E-8 |
| 290420 | ONLY NITRO,NITROSO | | E-8 |
| 29042010 | ---- Nitrobenzene ---- Meta dinitrobenzene | 5 5 | E-8 E-8 |
| 29042020 29042030 | ---- Meta nitrotoluene | 5 | E-8 |
| 29042040 | ---- Ortho nitrotoluene | 5 | E-8 |
| 29042050 | ---- Para nitrotoluene | 5 | E-8 |
| 29042060 29042090 | ---- Dinitrotoluene ---- Other | 5 | E-8 |
| 290490 | SULFONATED,NITRATED | 5 | E-8 |
| 29049010 | ---- 2,5 dichloro nitrobenzene | 5 | E-8 |
| 29049020 | ---- Dinitrochlorobenzene | | |
| | ---- Meta nitrochlorobenzene | 5 5 | E-8 |
| 29049030 29049040 | ---- Ortho nitrochlorobenzene ---- Para nitrochlorobenzene | 5 | E-8 E-8 |
| 29049050 | | | |
| | | 5 | E-8 |
| 29049060 | ---- 2-nitrochlorotoluene | 5 | E-8 |
| 29049070 29049080 | ---- Sodium meta nitrobenzene sulphonate ---- Chloropicrin (Trichloronitro-Methane) | 5 5 | E-8 E-8 |
| 29049090 | ---- Other | 5 | |
| 290511 | METHANOL - Saturated monohydric alcohols: --- Methanol | | E-8 |
| 29051100 290512 | (methyl alcohol) PROPYL+ISOPR ALCOHL | 10 | EXC |
| 29051210 | ---- Propyl alcohol | 12.5 | EXC |
| 290513 | ---- Isopropyl alcohol | | |
| 29051220 | | 12.5 | EXC |
| 29051300 | BUTAN-1-OL - Saturated monohydric alcohols: --- Butan-1-ol (n-butyl alcohol) | 12.5 | EXC |
| 290514 29051410 | BUTANOLS, NESOI ---- Ethambutol, ethambutol Hcl | 12.5 | EXC |
| 29051420 | ---- Salbutamol sulphate | 12.5 | EXC |
| 29051430 | ---- Amino butanol | 12.5 | EXC |
| 29051490 | ---- Other | 12.5 | EXC |
| 290515 | Saturated pentanol (amyl alcohol) & isomers thereof - Saturated monohydric alcohols: --- Pentanol (amyl alcohol) and | | |
| 29051500 | isomers thereof | 12.5 | EXC |
| 290516 | OCTANOL + ISOMERS | | |
| 29051610 29051620 | ---- Dimethyl octanol | 12.5 | EXC |
| 29051690 | ---- 2-ethyl hexanol ---- Other | 12.5 | EXC |
| | | 12.5 | EXC |

| HS Code (2002) | Description | Base rate (1.4.2006) | Staging Category |

| 290517 | ALC LAURYL,CETYL,ST - Saturated monohydric alcohols: --- Dodecan-1-ol (lauryl| | |
| 29051700 | alcohol),hexadecan-1-ol (cetyl alcohol) and octadecan-1-ol (stearyl | 12.5 | EXC |
| 290519 | alcohol) O SAT MONOHYD ALCOH | | |
| 29051900 | Other | 12.5 | EXC |
| 29051910 | ---- 2-Butanol, 3, 3-dimethyl- | 12.5 | EXC |
| 29051990 | ---- Other | 12.5 | EXC |
| 290522 | UNSAT ACYCLC TERPEN | | |
| 29052210 | ---- Citranellol ---- Geraniol | 12.5 | EXC |
| 29052220 | | 12.5 | EXC |
| 29052230 | ---- Linalool | 12.5 | EXC |
| 29052240 | ---- Rhodinol | 12.5 | EXC |
| 29052290 | ---- Other | | |
| 290529 | OT UNSAT MONOHYDRIC | 12.5 | EXC |
| 29052900 | --- Other | 12.5 | EXC |
| 290531 | ETHYLENE GLYCOL - Diols: --- Ethylene glycol (ethanediol) | | |
| 29053100 | | 10 | EXC |
| 290532 29053200 | PROPYLENE GLYCOL - Diols: --- Propylene glycol (propane-1,2-diol) | 12.5 | EXC |
| 290539 | DIOLS, NESOI | | |
| 29053910 29053990 | ---- 1,4/1,3/2,3-butylene glycol ---- Other | 12.5 | EXC |
| | | 12.5 | EXC |
| 290541 | 2ETHYL2PROPANE1,3DL - Other polyhydric alcohols: --- 2- Ethyl-2-(hydroxymethyl) | 12.5 | EXC |
| 29054100 | propane- 1,3-diol (trimethylolropane) | | |
| 290542 | PENTAERYTHRITOL ---- Dipentaerythritol | 12.5 | EXC |
| 29054210 29054290 | ---- Other MANNITOL | 12.5 | EXC |
| 290543 | | | EXC |
| 29054300 | - Other polyhydric alcohols: --- Mannitol D-GLUCITOL(SORBITOL | 20 | |
| 290544 | - Other polyhydric alcohols: --- D-glucitol

str. 306

(Sorbitol) | 20 | EXC |
| 29054400 | GLYCEROL | | |
| 290545 29054500 290549 | - Other polyhydric alcohols: --- Glycerol OT ACYCLIC POLYHYDR | | EXC |
| 29054900 290551 | | 12.5 | |
| | - Other polyhydric alcohols: --- Other ETHCHLOROVYNOL (INN) | 12.5 | EXC |
| | - Halogenated, sulphonated, nitrated or nitrosated derivatives | 12.5 | EXC |
| 29055100 290559 | of acyclic alcohols: --- Ethchlorvynol (INN) HALO,SULFO,NITRO OR NITROS DER OF ACYC ALOHL,NESO - Halogenated, sulphonated, nitrated or nitrosated derivatives of acyclic alcohols: --- Other | 12.5 | EXC |
| 29055900 290611 29061100 290612 29061200 | MENTHOL - Cyclanic, cyclenic or cycloterpenic: --- Menthol CYCLOHEXANOL,ETC - Cyclanic, cyclenic or cycloterpenic: --- Cyclohexanol, methylcyclohexanols and dimethylcyclohexanols STEROLS,INOSITOLS | 12.5 12.5 | E-8 |
| 290613 29061310 29061390 290614 | ---- Cholesterol ---- Other TERPINEOLS | 12.5 12.5 | E-8 |
| 29061400 290619 | --- Terpineols | | E-8 |
| | OTHER CYCLANIC | | E-8 |
| 29061910 | | | |
| 29061990 290621 | ---- Borneol | 12.5 12.5 | E-8 |
| | ---- Other BENZYL ALCOHOL | 12.5 12.5 | E-8 E-8 |
| 29062100 29071220 29071290 | - Aromatic: --- Benzyl alcohol | 12.5 12.5 | E-8 E-8 EXC EXC |
| 290629 29062910 | AROMATIC ALCOHOLS ---- Cinnamic alcohol | | E-8 |
| 29062920 | ---- Phenylethyl alcohol | 12.5 | SEN |
| 290711 | ---- Other PHENOL+SALTS | 12.5 12.5 | SEN SEN |
| 29062990 | | | |
| 29071110 | ---- Phenol, as pure carbolic acid | | |
| 29071190 | ---- Other | 12.5 | EXC |
| | CRESOLS+SALTS | 12.5 | EXC |
| 290712 29071210 | ---- Para cresols (p-cresols) ---- Cresylic acid | 12.5 | E-8 |
| 290714 | ---- Other OCTYLPHENOL,NONYLPH | 12.5 | E-8 |
| | thereof Xylenols and their salts - Monophenols: --- Xylenols and their salts | | E-8 |
| 290713 29071300 | - Monophenols: --- Octylphenol, nonylphenol and their isomers; salts | 12.5 12.5 | E-8 |
| 29071400 | NAPHTHOLS+SALTS ---- Alpha naphthols | | |
| 290715 29071510 | ---- Beta naphthols | | |
| 29071520 | | | E-8 |
| 29071590 290719 | ---- Other | 12.5 | E-8 |
| 29071910 29071920 29071930 | MONOPHENOLS, NESOI ---- o-Phenyl phenols | 12.5 12.5 | |
| | ---- p-Phenyl phenols ---- Thymol | 12.5 | |
| | | 12.5 | EXC |

| HS Code | Description | Base rate | Staging |

| (2002) | | (1.4.2006) | Category |
| 29071940 | ---- Para tertiary butyl phenol | 12.5 | EXC |
| 29071950 29071990 | ---- Alkyl phenols ---- Other | 12.5 12.5 | EXC EXC |
| 290721 | RESORCINOL+ITS SALT | | |
| 29072100 | - Polyphenols ; phenol-alcohols: --- Resorcinol and its salts HYDROQUINONE | 12.5 | E-8 |
| 290722 29072200 | - Polyphenols ; phenol-alcohols: --- Hydroquinone (quinol) and its salts BISPHENOL A,DIPHENY | 12.5 | E-8 |
| 290723 29072300| - Polyphenols ; phenol-alcohols: --- 4,4 -isopropylidenediphenol (bis- phenol A, diphenylolpropane) and its salts | 12.5 | E-8 |
| 290729 | POLYPHENOLS, NESOI ---- 1,5- Dihydroxy naphthalene | 12.5 | SEN |
| 29072910 29072990 | ---- Other PHENOL,PHENOL-ALCOH | 12.5 | SEN |
| 290810 29081000 | -- Derivatives containing only halogen substituents and their salts | 12.5 | E-8 |
| 290820 | DERIV OF PHENOL/ALC ---- Phenol sulphonic acids | | |
| 29082010 | --- Naphthol sulphonic acids: ----- G acids (2-naphthol-6,8-disulphonic | 12.5 | E-8 |
| 29082021 | acid) | 12.5 | E-8 |
| 29082022 | --- Naphthol sulphonic acids: ----- Salts of G acid | 12.5 | |
| 29082023 | --- Naphthol sulphonic acids: ----- Beta naphthol sulphonic acids 4- | 12.5 | E-8 |
| 29082024 | --- Naphthol sulphonic acids: ----- Nevile -Winther acid (1-naphthol- sulphonic acid) | | E-8 |
| | | 12.5 | E-8 |
| 29082025 | --- Naphthol sulphonic acids: ----- Schaeffer acid (2-Naphthol-6- sulphonic acid) | 12.5 | E-8 |
| 29082026 | --- Naphthol sulphonic acids: ----- R acids (2-naphthol- 3,6- disulphonic acid) and its disodium salt (salt of R acid) (1,8- | 12.5 | E-8 |
| 29082027 | --- Naphthol sulphonic acids: ----- Chromotropic acid dihydroxynaphthalene-3,6-disulfonic acid) | 12.5 | E-8 |
| 29082029 | --- Naphthol sulphonic acids: ----- Other | 12.5 | E-8 |
| 290890 29089010 | OTHER 2908 ---- Para nitrophenol | | |
| | ---- Musk xylol | 12.5 12.5 | SEN SEN |
| 29089020 29089090 | ---- Other | 12.5 | SEN |
| 290911 29091100 | DIETHYL ETHER - Acyclic ethers and their halogenated, sulphonated, nitrated or nitrosated derivatives: --- Diethyl ether | 12.5 | E-8 |
| 290919 29091900 | OT ACYCLIC ETHERS - Acyclic ethers and their halogenated, sulphonated, nitrated or nitrosated derivatives: --- Other | 12.5 | SEN |
| 290920 29092000 | CYCLANIC -- Cyclanic, cyclenic or cycloterpenic ethers and their halogenated, sulphonated, nitrated or nitrosated derivatives | 12.5 | |
| 290930 29093011 | AROMATIC --- Anisole and their derivatives: ----- 4-chloro-2-nitro anisole --- Anisole and their derivatives: ----- Ortho nitro anisole | 12.5 | E-8 SEN |
| 29093012 29093019 29093020 | --- Anisole and their derivatives: ----- Other ---- Diphenyl oxide | 12.5 12.5 | SEN SEN |
| 29093030 | ---- Musk ambrette | 12.5 12.5 | SEN |
| 29093090 | ---- Other | | SEN |
| 290941 | 2,2'-OXYDIETHANOL | 12.5 | SEN |
| | - Ether-alcohols and their halogenated, sulphonated, nitrated or | 12.5 | |
| 29094100 | nitrosated derivatives: --- 2,2-Oxydiethanol (diethylene glycol, digol) MONOMETHYL | | E-8 |
| 290942 | - Ether-alcohols and their halogenated, sulphonated, nitrated or nitrosated derivatives: --- Monomethyl ethers of ethylene glycol or of | | |
| 29094200 290943 | diethylene glycol MONOBUTYL - Ether-alcohols and their halogenated, sulphonated, nitrated or | 12.5 | E-8 |
| 29094300 | nitrosated derivatives: --- Monobutyl ethers of ethylene glycol or of | | E-8 |
| 290944 | - Ether-alcohols and their halogenated, sulphonated, nitrated or nitrosated derivatives: --- Other monoalkylethers of ethylene glycol or of diethylene glycol | 12.5 | |
| | diethylene glycol MONOALKYLETHERS | 12.5 | E-8 |
| 29094400 | OT ETHER-ALCOHOL | | |
| | - Ether-alcohols and their halogenated, sulphonated, nitrated or nitrosated derivatives: --- Other | | |
| 290949 | ETHER-PHENOLS ---- Guaiacol | | |
| 29094900 | | 12.5 | SEN |
| 290950 29095010 | ---- Isoeugenol sulphonate | 12.5 12.5 | E-8 E-8 |
| 29095020 | | | |
| 29095030 29095090 | ---- Potassium guaiacol ---- Other OTHER 2909 | 12.5 12.5 | E-8 E-8 |
| 290960 29096000 | -- Alcohol peroxides, ether peroxides, ketone peroxides and their halogenated, sulphonated, nitrated or nitrosated derivatives | 12.5 | E-8 |
| | OXIRANE | | |
| 291010 29101000 | -- Oxirane (ethylene oxide) | 12.5 | E-8 |
| 291020 29102000 | METHYLOXIRANE -- Methyloxirane (propylene oxide) 1-CHLORO-2,3-EPOXYP | 12.5 | E-8 |
| | -- 1-chloro-2,3-expoxypropane (epichlorohydrin) | 12.5 | E-8 |
| 291030 29103000 | | | |

| HS Code | Description | Base rate (1.4.2006) | Staging Category |

| (2002) 291090 | EPOXIDE,EPOXYALCOHL | | |
| 29109000 | -- Other | 12.5 | SEN |
| 291100 29110010 | ACETAL,HEMIACETAL ---- Acetals and hemiacetals, whether or not with other oxygen | 12.5 | E-8 |
| 29110090 | ---- Other | 12.5 | E-8 |
| 291211| METHANAL | | |
| 29121100 | - Acyclic aldehydes without other oxygen function: --- Methanal (formaldehyde) | 12.5 | E-8 |
| 291212 | ETHANAL | | |
| | - Acyclic aldehydes without other oxygen function: --- Ethanal | 12.5 | E-8 |
| 291213 | BUTANAL | | |
| 29121200 | (acetaldehyde) | | |
| 29121300 | - Acyclic aldehydes without other oxygen function: --- Butanal (butyraldehyde, normal isomer) ACYCLIC ALDEHYDES | 12.5 | E-8 |
| 291219 | | | |
| | ---- Crotonaldehyde | 12.5 | SEN |
| | ---- Heptaldehyde (heptanal) | | |
| 29121910 | | | SEN |
| 29121920 29121930 | ---- Glyoxal | 12.5 12.5 | SEN |
| 29121990 | ---- Other BENZALDEHYDE | 12.5 | SEN |
| 291221 29122100 | - Cyclic aldehydes without other oxygen function: --- Benzaldehyde | 12.5 | SEN |
| 29122910 | ---- Cinnamic aldehyde | 12.5 | EXC |
| 291229 | CYCLIC ALDEHYDES | | |
| 29122920 | ---- Phenyl acetaldehyde | 12.5 12.5 | EXC |
| 29122990 | ---- Other ALDEHYDE-ALCOHOLS | | EXC |
| 291230 29123000 | -- Aldehyde alcohols | | |
| 291241 29124100 | VANILLIN - Aldehyde ethers, aldehyde phenols and aldehydes with other oxygen | 12.5 12.5 | E-8 E-8 |
| 291242 | function: --- Vanillin (4-hydroxy-3-methoxybenzaldehyde) ETHYLVANILLIN - Aldehyde ethers, aldehyde phenols and aldehydes with other | | |
| 29124200 | function: --- Ethylvanillin (3-ethoxy-4-hydroxy-benzaldehyde) ALDEHYDE-ETHERS,ETC | 12.5 | E-8 |
| 291249 | oxygen | | |
| 29124910 | ---- Anisic aldehyde (Anisaldehyde) | 12.5 | E-8 |
| 29124920 29124930 | ---- Heliotropin (piperonyl aldehyde) ---- Thiacetazone | 12.5 12.5 | E-8 E-8 |
| | ---- 3,4,5-trimethoxy-benzaldehyde | 12.5 | |
| 29124940 | | | E-8 |
| 29124990 291250 | ---- Other ALDEHYD CYCLC POLYM | 12.5 | E-8 |
| 29125000 291260 | -- Cyclic polymers of aldehydes | 12.5 | E-8 |
| 29126000 | PARAFORMALDEHYDE -- Paraformaldehyde | 12.5 | E-8 |
| 291300 29130010 | ALDEHYDE HOLOG,SULF | 12.5 | E-8 E-8 |
| 29130090 | ---- Ortho-chloro-benzaldehyde ---- Other | 12.5 | |
| 291411 29141100 | ACETONE - Acyclic ketones without other oxygen function: --- Acetone | | |
| 291412 | BUTANONE - Acyclic ketones without other oxygen function: --- Butanone (methyl | 12.5 | EXC |
| 29141200 | | 12.5 | E-8 |
| 291413 | ethyl ketone) | | |
| | - Acyclic ketones without other oxygen function: --- 4-methylpentan-2- one (methyl isobutyl ketone) | | |
| | METHYL ISOBUTYL KET | | |
| 29141300 | | 12.5 | E-8 |
| 291419 | | 12.5 | |
| | OTHR ACYCLC,KETONE | | |
| 29141910

str. 308

| ---- Isophoron | | SEN |
| 29141990 291421 | ---- Other CAMPHOR | 12.5 | SEN |
| 29142110 | ---- Natural | 12.5 | E-8 |
| 29142120 | ---- Synthetic | 12.5 | E-8 |
| 291422 | | | |
| 29142200 | CYCLOHEXANONE+MTHYL - Cyclanic, cyclenic or cycloterpenic ketones without other oxygen function: --- Cyclohexanone and methyl-cyclohexanones | | SEN |
| 291423 | Ionones and methylionones | 12.5 | |
| 29142310 | ---- Beta-ionone | 12.5 | E-8 |
| 29142320 29142390 | ---- Pseudo ionone ---- Other | 12.5 | E-8 |
| 291429 | | 12.5 | E-8 |
| 29142910 | OTH CYCLANIC,KETONE | | |
| 29142990 | ---- L-caravone ---- Other | 12.5 | SEN |
| 291431 | PHENYLACETONE | 12.5 | SEN |
| 29143100 | - Aromatic ketones without other oxygen function: --- Phenylacetone (phenylpropan-2-one) | 12.5 | E-8 |
| 291439 29143910 | OTHER 291430 ---- Aceto phenone | 12.5 | SEN |
| | ---- Benzanthrone | | SEN |
| 29143920 | | 12.5 | |
| 29143930 | | 12.5 | SEN |
| 29143940 | ---- Benzophenone ---- Dibenzanthrone (violanthrone) | 12.5 | SEN |
| | ---- Other K-ALCOHL+K-ALDEHYDE | 12.5 | |
| 29143990 291440 29144000 | -- Ketone-alcohols and ketone-aldehydes | 12.5 | SEN |

| HS Code | Description | Base rate | Staging |

| (2002) | | (1.4.2006) | Category |
| 29145000 291461 | -- Ketone-phenols and ketones with other oxygen function ANTHRAQUINONE | 12.5 | E-8 |
| 29146100 | - Quinones: --- Anthraquinone | 12.5 | E-8 |
| 291469 29146910 | QUINONES, NESOI ---- 1,4- dihydroxy anthraquinone (quinizarin) | 12.5 | SEN |
| 29146920 | ---- Methyl anthraquinone | 12.5 | SEN |
| 29146990 291470 | ---- Other KETONE,QUINON DERIV | 12.5 | SEN |
| 29147010 | ---- 1-chloro anthra quinone | 12.5 | E-8 |
| 29147020 | ---- Musk ketone | 12.5 | E-8 |
| 29147090 | ---- Other | 12.5 | E-8 |
| 291511 | FORMIC ACID - Formic acid, its | 12.5 | |
| 29151100 | salts and esters: --- Formic acid OF FORMC ACID | | E-8 |
| 291512 | SALTS ---- Sodium formate | 12.5 | |
| 29151210 29151290 | ---- Other | | E-8 |
| | ESTER OF FORMC ACID | 12.5 | E-8 |
| 291513 | - Formic acid, its salts and esters: --- Esters of formic acid | | |
| 29151300 291521 | ACETIC ACID | 12.5 | E-8 |
| 29152100 | - Acetic acid and its salts; acetic anhydride: --- Acetic acid SODIUM ACETATE | 12.5 | EXC |
| 291522 29152200 | - Acetic acid and its salts; acetic anhydride: --- Sodium acetate ACETATES | 12.5 | E-8 |
| 291523 | COBALT - Acetic acid and its salts; acetic anhydride: --- Cobalt acetates | | |
| 29152300 | ACETIC ANHYDRIDE | 12.5 | E-8 |
| 291524 29152400 | - Acetic acid and its salts; acetic anhydride: --- Acetic anhydride O ACETIC ACID SALTS | 12.5 | E-8 |
| 291529 | ---- Calcium acetate | | |
| 29152910 | ---- Magnesium acetate | 12.5 | SEN |
| 29152920 | | 12.5 | SEN |
| | ---- Manganese acetate | 12.5 | SEN |
| 29152930 | ---- Other | | |
| 29152990 | ETHYL ACETATE | 12.5 | SEN |
| 291531 29153100 | - Esters of acetic acid: --- Ethyl | 12.5 | E-8 |
| 291532 | acetate VINYL ACETATE | | |
| 29153200 291533 | - Esters of acetic acid: --- Vinyl acetate N-BUTYL ACETATE | 10 | EXC |
| 29153300 | - Esters of acetic acid: --- n-Butyl acetate | 12.5 | E-8 |
| | ISOBUTYL ACETATE | | |
| 291534 29153400 | - Esters of acetic acid: --- Isobutyl acetate | 12.5 | |
| 291535 | 2-ETHOXYETHL ACETAT | | E-8 |
| | | 12.5 | E-8 |
| 29153500 291539 | - Esters of acetic acid: --- 2-Ethoxyethyl acetate O ACETIC ACID ESTER | | E-8 |
| 29153910 | ---- Benzyl acetate ---- Bornyl acetate and iso bornyl acetate | 12.5 12.5 | E-8 |
| 29153920 29153930 | ---- Linalyl acetate | 12.5 | E-8 |
| 29153940 | ---- Methyl acetate ---- Phenyl propyl | 12.5 | E-8 |
| 29153950 | acetate ---- Terpinyl acetate | 12.5 | E-8 |
| 29153960 | | | |
| 29153990 291540 | ---- Other | 12.5 | E-8 |
| | CHLOROACETIC ACIDS

str. 309

---- Monochloroacetic acid, their | 12.5 | E-8 |
| | salts | 12.5 | |
| 29154010 | and | | E-8 |
| 29154020 29154030 | esters ---- Dichloroacetic acid, their salts and esters ---- Trichloroacetic acid, their salts and esters | 12.5 12.5 | E-8 E-8 |
| 291550 29155000 | PROPIONIC ACID -- Propionic acid, its salts and esters BUTYRIC,VALERIC ACD | 12.5 | E-8 |
| 291560 | ---- Butanoic acids, their salts and esters | | |
| 29156010 | | 12.5 | E-8 |
| 29156020 | ---- Pentanoic acids, their salts and esters PALMITC,STEARC ACID | 12.5 | |
| 291570 | | | E-8 |
| | ---- Palmitic acid | | |
| 29157010 | | 12.5 | SEN SEN |
| 29157020 29157030 | ---- Stearic acid ---- Glycerol monostearate ---- H.C.O.Fatty acid (including 12-hydroxy stearic acid) | 12.5 12.5 | SEN |
| 29157040 | | 12.5 | SEN |
| 29157050 29157090 | ---- D.C.O. Fatty acid ---- Other | 12.5 | SEN SEN |
| 291590 29159010 | OTHER 2915 | 12.5 | EXC |
| 29159020 29159030 | ---- Acetyl chloride ---- Octoic acid (caprylic acid) | 12.5 12.5 | EXC EXC |
| 29159090 | ---- Hexoic acid ---- Other | | |
| 291611 | | | EXC |
| | (caproic acid) | 12.5 | |
| 29161100| ACRYLIC ACID | 12.5 12.5 | |
| 291612 29161210 29161290 291613 29161310 | - Unsaturated acyclic monocarboxylic acids, their anhydrides, halides, peroxides, peroxyacids - their derivatives: --- Acrylic acid and its salts ACRYLIC ACID ESTERS ---- Butyl acrylate | 12.5 12.5 | SEN RED RED |
| 29161320 | ACID ---- Methacrylic acid | | |
| | ---- Other METHACRYLIC | | |
| 291614 | ---- Salts of methacrylic acid | 12.5 12.5 | EXC EXC |
| | ESTER OF METHACRYLC - Unsaturated acyclic monocarboxylic acids, their anhydrides, halides, | | |
| 29161400 | peroxides, peroxyacids - their derivatives: --- Esters of methacrylic acid | 12.5 | EXC |

| HS Code | Description | Base rate | Staging |

| (2002) | | (1.4.2006) | Category |
| 291615 29161510 | OLEIC,LINOLEIC,LINO ---- Oleic acid | 12.5 | E-8 |
| 29161590 | ---- Other | 12.5 | E-8 |
| 291619 | O UNSAT ACYCLC MONO | | |
| 29161910 | ---- Undecylenic acid ---- Bismuth compounds of unsaturated acyclic monoacids | 12.5 12.5 | EXC EXC |
| 29161920 29161930 | ---- Potassium compounds of unsaturated acyclic monoacids | 12.5 | EXC |
| 29161940 | ---- Sodium compounds of unsaturated acyclic monoacids | 12.5 | EXC |
| 29161950 | ---- Esters of unsaturated acyclic monoacids not elsewhere specified | 12.5 | EXC |
| 29161960 | ---- Sorbic acid | 12.5 | EXC |
| 29161990 | ---- Other | 12.5 | EXC |
| 291620 | CYCLANIC,MONOCARBOX -- Cyclanic, cyclenic or cycloterpenic monocarboxylic acids, their| | |
| | anhydrides, halides, peroxides, peroxyacids and their derivatives | | E-8 |
| 29162000 291631 | BENZOIC ACID | 12.5 | |
| 29163110 | ---- Benzoic acid | 12.5 | SEN |
| 29163120 | ---- Benzyl benzoate | 12.5 | SEN |
| 29163130 | ---- Methyl benzoate | 12.5 | SEN |
| 29163140 | ---- Sodium benzoate | 12.5 | SEN |
| 29163150 | ---- Benzocaine (ethylpara-amino benzoate) | 12.5 | SEN |
| 29163160 |

str. 310

---- Orthochloro benzoic acid ---- Other | 12.5 | SEN |
| 29163190 | BENZOYL PEROXDE,CHL | 12.5 | SEN |
| 291632 | - Aromatic monocarboxylic acids, their anhydrides, halides, peroxides, peroxyacids and their derivatives: --- Benzoyl peroxide and benzoyl | | E-8 |
| 29163200 | chloride PHNYL ACID+ITS SALT | 12.5 | |
| 291634 | - Aromatic monocarboxylic acids, their anhydrides, halides, peroxides, peroxyacids and their derivatives: --- Phenylacetic acid and its salts | 12.5 | SEN |
| 29163400 | ESTR OF PHENYL ACID - Aromatic monocarboxylic acids, their anhydrides, halides, peroxides, | | |
| 291635 | | | |
| 29163500 | peroxyacids and their derivatives: --- Esters of phenylacetic acid OTHER 2916 | 12.5 | E-8 |
| 291639 29163910 | ---- Cinnamic acid | 12.5 | EXC |
| 29163920 | ---- Bismuth compounds of aromatic monoacids ---- Potassium compounds of aromatic monoacids | 12.5 | EXC EXC |
| 29163930 | ---- Sodium compounds of aromatic monoacids | 12.5 | EXC |
| 29163940 29163950 | ---- Esters of aromatic monoacids not elsewhere specified ---- Other | 12.5 12.5 | EXC |
| 29163990 291711 | OXALIC SALT,ESTERS ---- Oxalic acid | 12.5 | EXC |
| 29171110 | ---- Calcium oxalate | 12.5 | E-8 |
| 29171120 29171130 | | 12.5 | E-8 |
| 29171140 | ---- Strontium oxalate ---- Diethyl oxalate | 12.5 | E-8 |
| | | | E-8 |
| 29171190 | ---- Other ADIPIC | 12.5 | |
| 291712 | SALTS,ESTERS | 12.5 | E-8 |
| 29171200 | - Acyclic polycarboxylic acids, their anhydrides, halides, peroxides, peroxyacids and their derivatives: --- Adipic acid, its salts and esters | 12.5 | E-8 |
| 291713 | AZELAIC,SEBACIC,S+E - Acyclic polycarboxylic acids, their anhydrides, halides, peroxides, | 12.5 | E-8 |
| 29171300 291714 | peroxyacids and their derivatives: --- Azelaic acid, sebacic acid, their salts and esters MALEIC ANHYDRIDE | 12.5 | |
| 29171400 | - Acyclic polycarboxylic acids, their anhydrides, halides, peroxides, peroxyacids and their derivatives: --- Maleic anhydride | | |
| | ACYCLIC POLYCARBOXY | | E-8 |
| 291719 | | | |
| 29171910 | ---- Maleic acid | 12.5 12.5 | SEN |
| 29171920 29171930 | ---- Malonic acid ---- Succinic acid | | SEN |
| | ---- Ferrous | | |
| 29171940 | fumarate | 12.5 | SEN |
| 29171950 | ---- Fumaric acid | 12.5 | SEN |
| 29171960 | ---- Itaconic acid | 12.5 | SEN |
| | ---- Ethoxy methylene | 12.5 | |
| | malonate, diethyl malonate ---- Other | 12.5 | SEN |
| 29171970 | | | SEN |
| 29171990 | CYCLANIC,ETC

str. 311

| | |
| | -- Cyclanic, cyclenic or cycloterpenic, polycaroxylic acids, their | 12.5 | SEN |
| 291720 | | | E-8 |
| 29172000 | anhydrides, halides, peroxides, peroxyacids and their derivatives | 12.5 | |
| 291731 29173100 291732 29173200 291733 | DIBUTYL ORTHOPHTHAL - Aromatic polycarboxylic acids, their anhydrides, halides, peroxides, peroxyacids and their derivatives: --- Dibutyl orthophthalates DIOCTYL ORTHOPHTHAL - Aromatic polycarboxylic acids, their anhydrides, halides, peroxides, peroxyacids and their derivatives: --- Dioctyl orthophthalates DINONYL/DIDECYL ORT - Aromatic polycarboxylic acids, their anhydrides, halides, peroxides, | 12.5 12.5 12.5 | E-8 SEN |
| 29173300 291734 | peroxyacids and their derivatives: --- Dinonyl or didecyl ESTER OF ORTHOPHTHA - Aromatic polycarboxylic acids, their anhydrides, halides, peroxides, | 12.5 | E-8 E-8 |
| 29173400 291735 | peroxyacids and their derivatives: --- Other esters of orthophthalic acid PHTHALIC ANHYDRIDE | | |

| HS Code | Description | Base rate | Staging Category |

| (2002) 291736| TEREPHTHALIC peroxides, | (1.4.2006) | |
| 29173600 | - Aromatic polycarboxylic acids, their anhydrides, halides, | 12.5 | SEN |
| 291737 | peroxyacids and their derivatives: --- Terephthalic acid and its salts DIMETHYL TEREPHTHAL | | |
| 29173700 | - Aromatic polycarboxylic acids, their anhydrides, halides, peroxides, peroxyacids and their derivatives: --- Dimethyl terephthalate | 10 | SEN |
| 291739 | OTHER 2917 | | |
| 29173910 | ---- Dibutyl phthalate | 12.5 | E-8 |
| 29173920 29173930 | ---- Dioctyl phthalate ---- Phthalic acid | 12.5 12.5 | E-8 E-8 |
| 29173940 | ---- Dimethyl phthalate | 12.5 | E-8 |
| 29173950 | ---- Trimellitic anhydride | 12.5 | E-8 |
| 29173960 | ---- Isophthalic acid | 12.5 | E-8 |
| 29173990 | ---- Other | 12.5 | E-8 |
| 291811 | LACTIC ACID,SALT+ES | | |
| 29181110 | ---- Lactic acid | 12.5 | E-8 |
| 29181120 | ---- Calcium lactate | 12.5 | E-8 |
| 29181190 291812 | ---- Other TARTARIC ACID | 12.5 | E-8 |
| 29181200 | - Carboxylic acids with alcohol function, but without other oxygen function, their anhydrides, halides, peroxides, peroxyacids and their derivatives: --- Tartaric acid | 12.5 | E-8 |
| 291813 | TARTARIC SALT+ESTER | | |
| 29181310 | ---- Potassium bitartrate | 12.5 | EXC |
| 29181320 | ---- Metroprolol tartrate | 12.5 | EXC |
| 29181390 | ---- Other | 12.5 | EXC |
| 291814 | CITRIC ACID - Carboxylic acids with alcohol function, but without other | | |
| 29181400 | oxygen function, their anhydrides, halides, peroxides, peroxyacids and their | 12.5 | EXC |
| 291815 | derivatives: --- Citric acid | | |
| 29181510 | CITRIC ACID SALT+ES ---- Potassium citrate | 12.5 | E-8 |
| 29181520 | ---- Sodium citrate | 12.5 | E-8 |
| 29181530 | ---- Bismuth citrate | 12.5 | E-8 |
| 29181540 | ---- Disodium hydrogen citrate citrate | 12.5 | E-8 |
| 29181550 | ---- Ferric ammonium | 12.5 | E-8 |
| 29181590 | ---- Other | 12.5 | E-8 |
| 291816 | GLUCONC ACID,SLT+ES | | |
| 29181610 | ---- Calcium gluconate ---- Ferrous gluconate | 12.5 12.5 | EXC |
| 29181620 | | | EXC |
| 29181690 | ---- Other | 12.5 | EXC |
| 291819 29181910 | OT CARBOX ALCOHOL F ---- Benzeneacetic acid, | 12.5 | |
| | alpha-hydroxy-alpha-phenyl- ---- Other SALICYLIC ACID+SALT | | E-8 |
| 29181990 | | 12.5 | E-8 |
| 291821 29182110 | ---- Salicylic acid | 12.5 | SEN |
| 29182120 | ---- Sodium salicylate ---- Other | 12.5 | SEN |
| 29182190 291822 | | 12.5 | SEN |
| | ASPRIN SALTS,ESTERS - Carboxylic acids with phenol function but without other oxygen | 12.5 | |
| 29182200 | function, their anhydrides, halides, peroxides, peroxyacids and their | | SEN |
| 291823 | derivatives: --- O-Acetylsalicylic acid, its salts and esters O SALICYLIC SALT+ES | 12.5 | |
| 29182310 | ---- Methyl salicylate ---- Amino salicylate | | SEN |
| 29182320 | | 12.5 | SEN |
| 29182330 | ---- Salicylamide | 12.5 | SEN |
| 29182390

str. 312

| ---- Other | 12.5 | SEN |
| 291829 | O CARBOXYLC WPHENL ---- Gallic acid | | |
| 29182910 | ---- Beta hydroxy napthoic | | |
| 29182920 | acid | 12.5 | SEN |
| 29182930 | ---- Propyl gallate | 12.5 | SEN |
| 29182990 291830 | ---- Other CARBOXYLIC,ALDE/KET | 12.5 12.5 | SEN SEN |
| 29183010 | ---- Levulinic acid | 12.5 | SEN |
| 29183020 | ---- Ethyl aceto acetate (acetoacetic ester) ---- Nalidixic acid | 12.5 | SEN |
| | | 12.5 | SEN |
| 29183030 29183040 29183090 | ---- Methyl aceto acetate | 12.5 | SEN |
| 291890 29189000 291900 | ---- Other OTHER 2918 | 12.5 | SEN |
| 29190010 | -- Other PHOSPHORIC SALT+EST ---- Glycerophosphoric acid | 12.5 12.5 | E-8 E-8 |
| 29190020 29190030 | ---- Calcium glycerophosphate ---- Iron glycerophosphate | | E-8 |
| | | 12.5 | |
| | | 12.5 | |
| | | | E-8 |
| 29190040 | ---- Sodium glycerophosphate | 12.5 | E-8 |
| 29190050 | ---- Tricresyl phosphate ---- Other THIOPHOSPHORIC | 12.5 | E-8 |
| 29190090 | | | |
| | ESTR | | E-8 |
| 292010 | - Phosphorothioic acid, S [2-(diethylamino) ethyl] O,Odiethylester; and | 12.5 | |
| 29201010 | Thiophosphoric esters (phosphorothioates) and their salts; their halogenated, sulphonated, nitrated or nitrosated derivatives: ---- Phosphorothioic acid, S [2-(diethylamino) ethyl] O,O-diethyl ester | 12.5 | E-8 |

| HS Code (2002) | Description | Base rate (1.4.2006) | Staging Category |

| | - Phosphorothioic acid, S [2-(diethylamino) ethyl] O,Odiethylester; and Thiophosphoric esters (phosphorothioates) and their salts; their halogenated, sulphonated, nitrated or nitrosated derivatives: ----| | |
| 29201020 | Thiophosphoric esters (phosphorothioates) and their salts; their sulphonated, nitrated or nitrosated derivatives | 12.5 | |
| 292090 | halogenated, OT 2920 ---- Diethyl sulphate | | E-8 |
| 29209010 | ---- Dimethyl sulphate ---- Tris (2,3 Di-bromopropyl) phosphate | | SEN |
| 29209020 | | 12.5 12.5 | SEN |
| 29209030 | | 12.5 | SEN |
| 29209041 | --- Other: ----- Trimethyl Phosphite | 12.5 | SEN |
| 29209042 29209043 | --- Other: ----- Triethyl Phosphite --- Other: ----- Dimethyl Phosphite | 12.5 12.5 | SEN SEN |
| 29209044 | | | SEN |
| | --- Other: ----- Diethyl Phospnite | 12.5 | |
| 29209045 | --- Other: ----- O, O, Dimethyl Methyl Phosphonate | 12.5 | SEN |
| 29209047 | --- Other: ----- Phosphonic Acid, Methyl-compound with (aminoimino methyl) urea (1:1) | 12.5 | SEN |
| | --- Other: ----- 1-Propanaminium N, N, N-trimethyl -3-[1-oxo-9- octadecenyl) amino]-,(Z)-methyl methylphosphonate | | |
| 29209048 | | 12.5 | SEN |
| 29209051

str. 313

| --- Other: ----- Phosphonic acid, [methyl-bis (5-ethyl-2-methyl-2- oxido- methyl] ester | 12.5 | SEN |
| | 1,3,2-dioxaphosphorinan-5-yl) --- Other: ----- Phosphonic acid, [methyl- (5-ethyl-2-methyl 2-oxido- | 12.5 | |
| 29209052 | 1,3,2-dioxaphosphorinan-5-yl) methyl] ester --- ester | | SEN |
| 29209053 | Other: ----- Phosphonic acid, propyl-dimethyl ester | 12.5 | SEN |
| 29209054 | --- Other: ----- Phosphonous acid, methyl-diethyl Other: ethyl- | 12.5 | SEN |
| 29209055 | --- ----- Phosphonic acid, | 12.5 | SEN |
| 29209056 | --- Other: ----- Phosphonic acid, propyl- --- Other: ----- Phosphinic acid, | 12.5 | SEN |
| 29209057 | methyl- --- ----- Phosphonochloridic acid, methyl-, methyl ester | 12.5 | SEN SEN |
| 29209058 | Other: Other: ----- Phosphonothioic dichloride, ethyl- | 12.5 | |
| 29209061 | --- | 12.5 | SEN |
| 29209062 | --- ----- Phosphonic acid, | 12.5 | SEN |
| | Other: methyl- ----- Phosphonic acid, methyl-, | | |
| 29209063 | --- Other: dimethyl ester | 12.5 | SEN SEN |
| 29209064 29209065 | --- Other: ----- Phosphonic dichloride, methyl- --- | 12.5 12.5 | SEN |
| 29209066 29209099 | Other: ----- Phosphonous dichloride, methyl- --- Other: ----- Phosphonic acid, ethyl-, diethyl ester --- Other: ----- Other | 12.5 | |
| 292111 29211110 | | 12.5 | SEN SEN |
| | METHYLAMINE/DI/TRI ---- Dimethyl formide | 12.5 | |
| 29211190 | Other | | |
| 292112 | | | |
| | | 12.5 | RED RED |
| | SLT - --- | 12.5 | E-8 |
| 292119 29211911 29211914 29211990 | ---- DIETHYLAMNE+ITS 2-Chloro-N, N-dimethyl: ----- 2-Chloro N,N-Di-isopropyl ethylamine --- 2-Chloro N,N-Di-isopropyl ethylamine and Ethanamine, 2-Chloro-N, N-dimethyl: ----- Ethanamine, 2-Chloro-N, N-dimethyl --- 2-Chloro N,N-Di-isopropyl ethylamine and Ethanamine, 2-Chloro-N, N-dimethyl: ----- Other | 12.5 12.5 12.5 12.5 | E-8 E-8 E-8 |
| 29212100 292122 29212200 292129 29212910 | Ethylenediamine and its salts HEXAMETHYLENEDIAMIN - Acyclic polyamines and their derivatives; salts thereof: --- Hexamethylenediamine and its salts OT ACYCLIC POLYAMIN ---- Hexamethylene tetramine (hexamine) not put up as fuel or medicament ---- Cyclohexylamine | 12.5 12.5 | E-8 E-8 E-8 |
| 292121 | Acyclic monoamines and their derivatives; salts thereof: Diethylamine and its salts ACYCLIC MONOAMINES --- 2-Chloro N,N-Di-isopropyl ethylamine and Ethanamine, ETHYLENEDIAMINE | 12.5 | |
| 29211200 | - Acyclic polyamines and their derivatives; salts thereof: --- ---- Trimethylene triniframine ---- Other | | E-8 |
| 29214211 29214221 | CYCLANIC,CYCLENC,ET --- Para chloroaniline, ortho chloro paranitroaniline, dichloroaniline, 2,

str. 314

| 12.5 12.5 12.5 | E-8 E-8 E-8 E-8 |
| 29212920 29212990 292130 | | | |
| 29213010 | ---- Other | 12.5 | E-8 |
| 29213090 292141 | | 12.5 | |
| | ANILINE | | E-8 E-8 |
| 29214110 29214120 | ---- Aniline ---- Aniline hydrochloride ---- Other paranitroaniline | 12.5 12.5 | |
| 292142 | ANILINE --- Para chloroaniline, ortho chloro paranitroaniline, | | E-8 |
| 29214212 | 6-dichloro paranitroaniline, 2-4-5-trichloroaniline: ----- Ortho chloro | 12.5 12.5 | E-8 E-8 |
| 29214190 29214213 29214214 29214215 | dichloroaniline, 2, 6-dichloro paranitroaniline, 2-4-5-trichloroaniline: ----- Para --- Para chloroaniline, ortho chloro paranitroaniline, dichloroaniline, 2, 6-dichloro paranitroaniline, 2-4-5-trichloroaniline: ----- Dichloroaniline --- Para chloroaniline, ortho chloro paranitroaniline, dichloroaniline, 2, 6-dichloro paranitroaniline, 2-4-5-trichloroaniline: ----- 2, 6-dichloro paranitroaniline --- Para chloroaniline, ortho chloro paranitroaniline, dichloroaniline, 2, 6-dichloro paranitroaniline, 2-4-5-trichloroaniline: ----- 2-4-5- | 12.5 12.5 12.5 | E-8 E-8 |
| | --- Benzyl ethyl aniline, ethyl aniline, diethylaniline, dimethylaniline, meta nitroaniline, Para nitroaniline: ----- Benzyl ethyl aniline | | |

| HS Code (2002) | Description | Base rate (1.4.2006) | Staging Category |

| 29214222 | --- Benzyl ethyl aniline, ethyl aniline, diethylaniline, dimethylaniline, meta nitroaniline, Para nitroaniline: ----- Diethylaniline | 12.5 | E-8 |
| 29214223| --- Benzyl ethyl aniline, ethyl aniline, diethylaniline, dimethylaniline, meta nitroaniline, Para nitroaniline: ----- Dimethylaniline | 12.5 | E-8 |
| 29214224 | --- Benzyl ethyl aniline, ethyl aniline, diethylaniline, dimethylaniline, meta nitroaniline, Para nitroaniline: ----- Ethyl aniline | 12.5 | E-8 |
| 29214225 | --- Benzyl ethyl aniline, ethyl aniline, diethylaniline, dimethylaniline, meta nitroaniline, Para nitroaniline: ----- Meta nitroaniline | 12.5 | E-8 |
| 29214226 | --- Benzyl ethyl aniline, ethyl aniline, diethylaniline, dimethylaniline, meta nitroaniline, Para nitroaniline: ----- Para nitroaniline | 12.5 | E-8 |
| 29214231 | --- 2-amino 3, 5 xylne sulphonic acid, Benzyl ethyl aniline sulphuric acid, metanillic acid (meta amino benzene sulphonic acid), Sulphanillic acid (para aminobenzene sulphonic acid para aniline sulphonic acid), Ethyl hydroxy ethylaniline, Methyl dopa (1-alpha methyl-3, 4- | 12.5 | E-8 |
| 29214232 | acid, metanillic acid (meta amino benzene sulphonic acid), Sulphanillic acid (para aminobenzene sulphonic acid para aniline sulphonic acid), Ethyl hydroxy ethylaniline, Methyl dopa (1-alpha methyl-3, 4- dihydroxyphenylaniline): ----- Benzyl ethyl aniline sulphonic acid --- 2-amino 3, 5 xylne sulphonic acid, Benzyl ethyl aniline sulphuric | 12.5 | E-8 |
| 29214233 | acid, metanillic acid (meta amino benzene sulphonic acid), Sulphanillic acid (para aminobenzene sulphonic acid para aniline sulphonic acid), Ethyl hydroxy ethylaniline, Methyl dopa (1-alpha methyl-3, 4- dihydroxyphenylaniline): ----- Metanillic acid (meta amino benzene | 12.5 | E-8 |
| 29214234 | --- 2-amino 3, 5 xylne sulphonic acid, Benzyl ethyl aniline sulphuric acid, metanillic acid (meta amino benzene sulphonic acid), Sulphanillic acid (para aminobenzene sulphonic acid para aniline sulphonic acid), Ethyl hydroxy ethylaniline, Methyl dopa (1-alpha methyl-3, 4- dihydroxyphenylaniline): ----- Sulphanillic acid (para aminobenzene sulphonic acid para aniline sulphonic acid) | 12.5 | E-8 |
| 29214235 | --- 2-amino 3, 5 xylne sulphonic acid, Benzyl ethyl aniline sulphuric acid, metanillic acid (meta amino benzene sulphonic acid), Sulphanillic acid (para aminobenzene sulphonic acid para aniline sulphonic acid), Ethyl hydroxy ethylaniline, Methyl dopa (1-alpha methyl-3, 4- dihydroxyphenylaniline): ----- Ethyl hydroxy ethylaniline | 12.5 | E-8 |
| 29214236 | --- 2-amino 3, 5 xylne sulphonic acid, Benzyl ethyl aniline sulphuric acid, metanillic acid (meta amino benzene sulphonic acid), Sulphanillic acid (para aminobenzene sulphonic acid para aniline sulphonic acid), Ethyl hydroxy ethylaniline, Methyl dopa (1-alpha methyl-3, 4- dihydroxyphenylaniline): ----- Methyl dopa (1-alpha methyl-3, 4- | 12.5 | E-8 |
| 29214290 292143 | dihydroxyphenylaniline) ---- Other TOLUIDINES | 12.5 | E-8 |
| 29214310 29214320 29214330 | -- Toluidines and their derivatives; salts thereof: ---- Diethyl toluidine -- Toluidines and their derivatives; salts thereof: ---- Dimethyl toluidine -- Toluidines and their derivatives; salts thereof: ---- Ortho toluidine -- Toluidines and their derivatives; salts thereof: ---- Meta toluidine | 12.5 12.5 12.5 | E-8 E-8 |
| 29214340 29214360 | -- Toluidines and their derivatives; salts thereof: ---- Para toluidine -- Toluidines and their derivatives; salts thereof: ---- 2-Chloro-5- | 12.5 12.5 | E-8 E-8 E-8 |
| 29214350 | | 12.5 | E-8 |
| 29214370 | -- Toluidines and their derivatives; salts thereof: ---- 2-Chloro-4- toluidine-5-sulphonic acid (sodium salt) -- Toluidines and their derivatives; salts thereof: ---- 4-Toluidine-3- | 12.5 | E-8 |
| 29214380 | sulphonic acid -- Toluidines and their derivatives; salts thereof: ---- Other | 12.5 12.5 | E-8 E-8 |
| 29214390 292144 | DIPHENYLAMINE ---- Diphenylamine | 12.5 | E-8 |
| 29214410 29214490 | ---- Other | | |
| 292145 29214511 | 1,2 NAPHTHYLAMINE --- Alpha naphthylamine, Phenyl alpha naphthylamine, Phenyl beta naphthylamine, Amino F-acid, Aminolineli-R-acid, Sodium | 12.5 12.5

str. 315

| E-8 E-8 |
| 29214512 29214513 | --- Alpha naphthylamine, Phenyl alpha naphthylamine, Phenyl beta naphthylamine, Amino F-acid, Aminolineli-R-acid, Sodium naphthionate: ----- Phenyl alpha naphthylamine --- Alpha naphthylamine, Phenyl alpha naphthylamine, Phenyl beta naphthylamine, Amino F-acid, Aminolineli-R-acid, Sodium | 12.5 12.5 | E-8 E-8 |
| | naphthionate: ----- Phenyl beta naphthylamine --- Alpha naphthylamine, Phenyl alpha naphthylamine, Phenyl beta naphthylamine, Amino F-acid, Aminolineli-R-acid, Sodium | | |
| 29214514 | naphthionate: ----- Amino F-acid --- Alpha naphthylamine, Phenyl alpha naphthylamine, Phenyl beta | 12.5 | E-8 |
| 29214515 | naphthylamine, Amino F-acid, Aminolineli-R-acid, Sodium naphthionate: ----- Aminolineli-R-acid --- Alpha naphthylamine, Phenyl alpha naphthylamine, Phenyl beta | 12.5 | E-8 |
| 29214516 | naphthylamine, Amino F-acid, Aminolineli-R-acid, Sodium naphthionate: ----- Sodium naphthionate | 12.5 | E-8 |

| HS Code (2002) | Description | Base rate (1.4.2006) | Staging Category |

| 29214521| --- Bronner's acid (2-naphthylamine-6-sulphonic acid), cleve's acid (1- naphthylamine-6-sulphonic acid), epsilon acid (1-naphthylamine- 3,8- disulphonic acid), koch's acid (1-naphthylamine-3,6,8 -trisulphonic acid), Laurent's acid (1-naphthylamine-5-sulphonic acid), tobias acid (2-naphthylamine-1-sulphonic acid): ----- Bronner's acid (2- | 12.5 | E-8 |
| 29214522 | naphthylamine-6-sulphonic acid) --- Bronner's acid (2-naphthylamine-6-sulphonic acid), cleve's acid (1- naphthylamine-6-sulphonic acid), epsilon acid (1-naphthylamine- 3,8- disulphonic acid), koch's acid (1-naphthylamine-3,6,8 -trisulphonic acid), Laurent's acid (1-naphthylamine-5-sulphonic acid), tobias acid (2-naphthylamine-1-sulphonic acid): ----- Cleve's acid (1- naphthylamine-6-sulphonic acid) | 12.5 | E-8 |
| 29214523 | --- Bronner's acid (2-naphthylamine-6-sulphonic acid), cleve's acid (1- naphthylamine-6-sulphonic acid), epsilon acid (1-naphthylamine- 3,8- disulphonic acid), koch's acid (1-naphthylamine-3,6,8 -trisulphonic acid), Laurent's acid (1-naphthylamine-5-sulphonic acid), tobias acid (2-naphthylamine-1-sulphonic acid): ----- Epsilon acid (1- | 12.5 | E-8 |
| 29214524 | naphthylamine-6-sulphonic acid), epsilon acid (1-naphthylamine- 3,8- disulphonic acid), koch's acid (1-naphthylamine-3,6,8 -trisulphonic acid), Laurent's acid (1-naphthylamine-5-sulphonic acid), tobias acid (2-naphthylamine-1-sulphonic acid): ----- Koch's acid (1- naphthylamine-3,6,8-trisulphonic acid) | 12.5 | E-8 |
| | --- Bronner's acid (2-naphthylamine-6-sulphonic acid), cleve's acid (1- naphthylamine-6-sulphonic acid), epsilon acid (1-naphthylamine- 3,8- disulphonic acid), koch's acid (1-naphthylamine-3,6,8 -trisulphonic acid), Laurent's acid (1-naphthylamine-5-sulphonic acid), tobias acid | 12.5 | E-8 |
| 29214525 | (2-naphthylamine-1-sulphonic acid): ----- Laurent's acid (1- naphthylamine-5-sulphonic acid) Bronner's acid (2-naphthylamine-6-sulphonic acid), cleve's (1- | | |
| 29214526 | --- acid naphthylamine-6-sulphonic acid), epsilon acid (1-naphthylamine- 3,8- disulphonic acid), koch's acid (1-naphthylamine-3,6,8 -trisulphonic acid), Laurent's acid (1-naphthylamine-5-sulphonic acid), tobias acid (2-naphthylamine-1-sulphonic acid): ----- Tobias acid (2- naphthylamine-1-sulphonic acid) | 12.5 | E-8 |
| 29214531 | --- Naphthionic acid (1-naphthylamine-4-sulphonic acid), Para tolyl peri acid (para tolyl-1-naphthylamine-8-sulphonic acid), phenyl peri acid (phenyl-1-naphthylamine-8-sulphonic acid): ----- Naphthionic acid (1-naphthylamine-4-sulphonic acid) --- Naphthionic acid (1-naphthylamine-4-sulphonic acid), Para tolyl | 12.5 12.5 | E-8 E-8 |
| 29214532 29214533 | peri acid (para tolyl-1-naphthylamine-8-sulphonic acid), phenyl peri acid (phenyl-1-naphthylamine-8-sulphonic acid): ----- Para tolyl peri acid (para tolyl-1-naphthylamine-8-sulphonic acid) --- Naphthionic acid (1-naphthylamine-4-sulphonic acid), Para tolyl peri acid (para tolyl-1-naphthylamine-8-sulphonic acid), phenyl peri acid (phenyl-1-naphthylamine-8-sulphonic acid): ----- Phenyl peri acid | 12.5 | E-8 |
| 29214590 292146 | (phenyl-1-naphthylamine-8-sulphonic acid) ---- Other Amfetamine benzfetamine etc their salts --- Amfetamine (INN), benzfetamine (INN) dexamfetamine (INN), | 12.5 | E-8 |
| 29214600 | etilamfetamine (INN) fencamfamin(INN), lefetamine (INN), levamfetamine (INN), mefenorex (INN) and phentermine (INN); salts | 12.5 | E-8 |
| 292149 29214910 | OT AROMATC MONOAMIN ---- Xylidines ---- Other | 12.5 | |
| 29214990 292151 | O-,M-,P-PHENYLEN,ET | 12.5 | E-8 E-8 |
| 29215110 | ---- O-phenylenediamine | 12.5 | E-8 |
| 29215120 29215130 29215140 | ---- M-phenylenediamine (m-di aminobenzene) ---- P-phenylenediamine ---- O-diaminotoluene | 12.5 12.5 | E-8 E-8 |
| 29215150 29215160 | ---- M-diaminotoluene ---- P-diaminotoluene | 12.5 12.5 12.5 | E-8 E-8 E-8 E-8 |
| 29215170 29215180 29215190 | ---- Para-amino acetanilide ---- Meta toluylene diamine ---- Other | 12.5 12.5 12.5 | E-8 E-8 |
| 292159 29215910 29215920 | OT AROMATIC POLYAMI ---- Benzidine ---- Benzidine dihydrochloride | 12.5 12.5 | E-8 E-8 E-8 |
| 29215930 29215990 292211 | ---- 3, 3 dichlorobenzidine dihydrochloride sulphate ---- Other MONOETHANOLAMINE --- 2-Hydroxy N,N-Diisopropyl Ethylamine, N,N-Diethyl Amino ethyl Chloride Hydrochloride, Di-ethyl Amino ethanethiol Hydrochloride, Di- Methyl Amino ethyl chloride Hydrochloride, Di-Methyl Amino | 12.5 12.5 12.5 | E-8 E-8 |
| 29221111 29221112 | ethanethiol, Di-Methyl Amino ethanethiol Hydrochloride: ----- 2-Hydroxy N,N-Diisopropyl Ethylamine --- 2-Hydroxy N,N-Diisopropyl Ethylamine, N,N-Diethyl Amino ethyl Chloride Hydrochloride, Di-ethyl Amino ethanethiol Hydrochloride, Di- Methyl Amino ethyl chloride Hydrochloride, Di-Methyl Amino ethanethiol, Di-Methyl Amino ethanethiol Hydrochloride: ----- N,N- | 12.5 | E-8 |

| HS Code (2002) | Description | Base rate (1.4.2006) | Staging Category |

| | --- 2-Hydroxy N,N-Diisopropyl Ethylamine, N,N-Diethyl Amino ethyl Chloride Hydrochloride, Di-ethyl Amino ethanethiol Hydrochloride, Di- Amino ethyl chloride Hydrochloride, Di-Methyl Amino

str. 316

| 12.5 | E-8 |
| 29221113 29221114 | Methyl ethanethiol, Di-Methyl Amino ethanethiol Hydrochloride: ----- Di-ethyl Amino ethanethiol Hydrochloride --- 2-Hydroxy N,N-Diisopropyl Ethylamine, N,N-Diethyl Amino ethyl Chloride Hydrochloride, Di-ethyl Amino ethanethiol Hydrochloride, Di- Methyl Amino ethyl chloride Hydrochloride, Di-Methyl Amino | 12.5 | E-8 |
| 29221115 | Amino ethyl chloride Hydrochloride --- 2-Hydroxy N,N-Diisopropyl Ethylamine, N,N-Diethyl Amino ethyl Chloride Hydrochloride, Di-ethyl Amino ethanethiol Hydrochloride, Di- Methyl Amino ethyl chloride Hydrochloride, Di-Methyl Amino ethanethiol, Di-Methyl Amino ethanethiol Hydrochloride: ----- Di-Methyl | 12.5 | E-8 |
| 29221116 | --- 2-Hydroxy N,N-Diisopropyl Ethylamine, N,N-Diethyl Amino ethyl Chloride Hydrochloride, Di-ethyl Amino ethanethiol Hydrochloride, Di- Methyl Amino ethyl chloride Hydrochloride, Di-Methyl Amino ethanethiol, Di-Methyl Amino ethanethiol Hydrochloride: ----- Di-Methyl Amino ethanethiol Hydrochloride | 12.5 | E-8 |
| 29221190 | Chloride Hydrochloride, Di-ethyl Amino ethanethiol Hydrochloride, Di- Methyl Amino ethyl chloride Hydrochloride, Di-Methyl Amino ethanethiol, Di-Methyl Amino ethanethiol Hydrochloride: ----- Other | 12.5 | E-8 |
| 292212 | DIETHANOLAMINE --- Ethyldiethanolamine and Methyldiethanolamine: ----- | | |
| 29221211 | Ethyldiethanolamine | 12.5 | E-8 |
| 29221212 | --- Ethyldiethanolamine and Methyldiethanolamine: ----- Methyldiethanolamine | 12.5 | E-8 |
| 29221290 292213 29221300 | ---- Other TRIETHANOLAMINE - Amino-alcohols, other than those containing more than one kind of oxygen function, their ethers and esters; salts thereof: --- | 12.5 12.5 | E-8 E-8 |
| 292214 | Triethanolamine and its salts Dextropropoxyphene (inn) and its salts - Amino-alcohols, other than those containing more than | | |
| | oxygen function, their ethers and esters; salts thereof: --- | 12.5 | |
| 292219 | AMINO-ALCOHOLS,ETHR | | |
| 29221910 | ---- Diethyl amino ethanethiol | 12.5 | E-8 |
| 29221920 | ---- Ethanol, 2- [bis(1-methylethyl) amino]- | 12.5 | E-8 |
| 292221 | | | |
| 29222180 | ---- Chicago acid

str. 317

| 12.5 12.5 | E-8 E-8 |
| 29222160 29222170 29222190 292222 | ---- H acid ---- Ortho phenyl sulphonyl H-acid ---- Other ANISIDINES AND OTHR | 12.5 12.5 | E-8 E-8 |
| 29222230 29222290 29222914 | ---- Other AMINO-NAPHTHOL;OTHR --- 2-amino 4-nitrophenol, Meta aminophenol, Para aminophenol, Meta diethyl amino-phenol: ----- 2-amino 4-nitrophenol --- 2-amino 4-nitrophenol, Meta aminophenol, Para aminophenol, | 12.5 12.5 12.5 | E-8 E-8 |
| 292229 29222912 29222913 | --- 2-amino 4-nitrophenol, Meta aminophenol, Para aminophenol, Meta diethyl amino-phenol: ----- Meta aminophenol --- 2-amino 4-nitrophenol, Meta aminophenol, Para aminophenol, Meta diethyl amino-phenol: ----- Para aminophenol | 12.5 12.5 12.5 | E-8 |
| | one kind of | | E-8 |
| 29221400 | Dextropropoxyphene (INN) and its salts | | |
| 29221930 | ---- Ethanethiol, 2-(diethylamino)- | 12.5 | E-8 |
| 29221990 | ---- Other | 12.5 | E-8 |
| | AMINOHYDROXYNAPHTHA | | |
| 29222110 29222120 29222130 29222140 29222150 29222210 29222220 29222911 29222921 29222922 | ---- Amino-g-acid ---- Amino-j-acid ---- 1-amino-2-naphthol-4-sulphonic acid ---- Gamma acid ---- J acid (2-amino-5-naphthol-7-sulphonic acid) ---- Ortho anisidines ---- Para anisidines ---- Ortho phenetidine (2-amino-phenitole) Meta diethyl amino-phenol: ----- Meta diethyl amino-phenol --- 2-amino-1-phenol-4-sulphonic acid, 6-nitro-O-aminophenol-4- sulphonic acid, Phenyl gamma acid (phenyl 2-amino-naphthol-6- sulphonic acid), Phenyl J acid (phenyl-2-amino-8 naphthol-7- sulphonic acid), S acid, peri acid (1-amino-8-naphthol-4-4- sulphoxinic acid, 1- naphthylamine-8-sulphonic acid), Metaphenylene diamine-4-sulphonic acid: ----- 2-amino-1-phenol-4-sulphonic acid --- 2-amino-1-phenol-4-sulphonic acid, 6-nitro-O-aminophenol-4- sulphonic acid, Phenyl gamma acid (phenyl 2-amino-naphthol-6- sulphonic acid), Phenyl J acid (phenyl-2-amino-8 naphthol-7- sulphonic acid), S acid, peri acid (1-amino-8-naphthol-4-4- sulphoxinic acid, 1- | 12.5 12.5 12.5 12.5 12.5 12.5 12.5 12.5 12.5 | E-8 E-8 E-8 E-8 E-8 E-8 E-8 E-8 E-8 E-8 E-8 E-8 |

| HS Code (2002) | Description | Base rate | Staging Category |

| | --- 2-amino-1-phenol-4-sulphonic acid, 6-nitro-O-aminophenol-4- | (1.4.2006) | |
| 29222923| sulphonic acid), Phenyl J acid (phenyl-2-amino-8 naphthol-7- sulphonic acid), S acid, peri acid (1-amino-8-naphthol-4-4- sulphoxinic acid, 1- naphthylamine-8-sulphonic acid), Metaphenylene diamine-4-sulphonic acid: ----- Phenyl gamma acid (phenyl 2-amino-naphthol-6-sulphonic | 12.5 | E-8 |
| 29222924 | sulphonic acid, Phenyl gamma acid (phenyl 2-amino-naphthol-6- sulphonic acid), Phenyl J acid (phenyl-2-amino-8 naphthol-7- sulphonic acid), S acid, peri acid (1-amino-8-naphthol-4-4- sulphoxinic acid, 1- naphthylamine-8-sulphonic acid), Metaphenylene diamine-4-sulphonic acid: ----- Phenyl J acid (phenyl-2-amino-8 naphthol-7-sulphonic acid) | 12.5 | E-8 |
| 29222925 | sulphonic acid, Phenyl gamma acid (phenyl 2-amino-naphthol-6- sulphonic acid), Phenyl J acid (phenyl-2-amino-8 naphthol-7- sulphonic acid), S acid, peri acid (1-amino-8-naphthol-4-4- sulphoxinic acid, 1- naphthylamine-8-sulphonic acid), Metaphenylene diamine-4-sulphonic acid: ----- S acid, peri acid (1-amino-8-naphthol-4-4-sulphoxinic acid, 1- | 12.5 | E-8 |
| 29222926 | naphthylamine-8-sulphonic acid) --- 2-amino-1-phenol-4-sulphonic acid, 6-nitro-O-aminophenol-4- sulphonic acid, Phenyl gamma acid (phenyl 2-amino-naphthol-6- sulphonic acid), Phenyl J acid (phenyl-2-amino-8 naphthol-7- sulphonic acid), S acid, peri acid (1-amino-8-naphthol-4-4- sulphoxinic acid, 1- | 12.5 | E-8 |
| 29222931 | --- N-methyl-para-aminophenol sulphate (motol),2, 5 dimethoxy aniline, Para acetyl aminophenol (paracetamol), Para cresidine, Picramic acid (T-grade): ----- N-methyl-para-aminophenol sulphate --- N-methyl-para-aminophenol sulphate (motol),2, 5 dimethoxy | 12.5 | E-8 |
| 29222932 | aniline, Para acetyl aminophenol (paracetamol), Para cresidine, Picramic acid (T-grade): ----- 2, 5 dimethoxy aniline --- N-methyl-para-aminophenol sulphate (motol),2, 5 dimethoxy | 12.5 | E-8 |
| 29222933 | aniline, Para acetyl aminophenol (paracetamol), Para cresidine, Picramic acid (T-grade): ----- Para acetyl aminophenol (paracetamol) --- N-methyl-para-aminophenol sulphate (motol),2, 5 dimethoxy | 12.5 | E-8 |
| | Picramic acid (T-grade): ----- Para cresidine --- N-methyl-para-aminophenol sulphate (motol),2, 5 dimethoxy aniline, Para acetyl aminophenol (paracetamol), Para cresidine, | 12.5 | E-8 |
| 29222935 | Picramic acid (T-grade): ----- Picramic acid (T-grade) | |

str. 318

|
| 29222990 292231 | ---- Other Amfepra none(inn), methdone & mormethadonesalts | 12.5 | E-8 |
| 29223100 | - Amino-aldehydes , amino-ketones and amino-quinones, other than those containing more than one kind of oxygen function; salts thereof: --- Amfepramone (INN), methadone (INN) and normethadone (INN); salts thereof | 12.5 | E-8 |
| 292239 29223900 | AMINO-ALDEHYDES,AMINO-KETONES&AMINO-QUIN ETC,NESO - Amino-aldehydes , amino-ketones and amino-quinones, other than those containing more than one kind of oxygen function; salts thereof: --- Other | 12.5 | E-8 |
| 292241 | LYSINE+ES;SALT T-OF - Amino-acids, other than those containing more than one kind of oxygen function, and their esters; salts thereof: --- Lysine and its | 12.5 | |
| 29224100 | esters; salts thereof GLUTAMIC ACID ---- Glutamic acid | | |
| 292242 | | | E-5 |
| 29224210 29224220 | ---- Monosodium glutamate | 12.5 12.5 12.5 | E-8 E-8 E-8 |
| 29224290 292243 29224300 | ---- Other ANTHRN ACID+ITS SLT - Amino-acids, other than those containing more than one kind of oxygen function, and their esters; salts thereof: --- Anthranilic acid and | 12.5 | E-8 |
| 292244 | its salts Tilidine (INN) and its salts - Amino-acids, other than those containing more than one kind of function, and their esters; salts thereof: --- Tilidine (INN) and its | | E-8 |
| 29224400 | oxygen salts | 12.5 | |
| 292249 29224910 29224920 | O AMINO-ACIDS+ESTER ---- Amino acetic acid (glycine) ---- N-methyl taurine | 12.5 12.5 | E-5 E-5 |
| 29224990 | ---- Other | 12.5 | E-5 |
| 292250 29225011 | OTHER 2922 --- Para-amino-salicylic acid, Methyl anthranilate, Procaine hydrochloride, Amino anisic acid anilide,L-tyrosine (p-hydroxyphenyl amine): ----- Para-amino-salicylic acid | 12.5 | E-8 E-8 |
| 29225012 | --- Para-amino-salicylic acid, Methyl anthranilate, Procaine hydrochloride, Amino anisic acid anilide,L-tyrosine (p-hydroxyphenyl amine): ----- Methyl anthranilate --- Para-amino-salicylic acid, Methyl anthranilate, Procaine | 12.5 | |
| 29225013 | hydrochloride, Amino anisic acid anilide,L-tyrosine (p-hydroxyphenyl amine): ----- Procaine hydrochloride | 12.5 | E-8 |

| HS Code (2002) | Description | Base rate (1.4.2006) | Staging Category |

| 29225014| --- Para-amino-salicylic acid, Methyl anthranilate, Procaine hydrochloride, Amino anisic acid anilide,L-tyrosine (p-hydroxyphenyl amine): ----- Amino anisic acid anilide | 12.5 | E-8 |
| 29225015 | --- Para-amino-salicylic acid, Methyl anthranilate, Procaine hydrochloride, Amino anisic acid anilide,L-tyrosine (p-hydroxyphenyl amine): ----- L-tyrosine (p-hydroxyphenyl amine) | 12.5 | E-8 |
| 29225021 | --- Frusemide, aminodial, N-acetyl anthranilic acid, domperidone: ----- Frusemide | 12.5 | E-8 |
| 29225022 | --- Frusemide, aminodial, N-acetyl anthranilic acid, domperidone: ----- Aminodial ----- | 12.5 | E-8 |
| 29225023 | --- Frusemide, aminodial, N-acetyl anthranilic acid, domperidone: N-acetyl anthranilic acid | 12.5 | E-8 |
| | --- Frusemide, aminodial, N-acetyl anthranilic acid, domperidone: ----- | | |
| 29225024 | Domperidone | 12.5 | E-8 |
| 29225090 | ---- Other | 12.5 | E-8 |
| 292310 29231000 | CHOLINE -- Choline and its salts | 12.5 | E-8 |
| 292320 29232010 | PHOSPHOAMINOLIPIDS ---- Lecithins | 12.5 | E-8 |
| 29232090 | ---- Other QUATERNARY AMMONIUM | 12.5 | E-8 |
| 292390 29239000 | -- Other Meprobamate (inn) | 12.5 | E-8 |
| 292411 29241100 | - Acyclic amides (including acyclic carbamates) and their derivatives; salts thereof: --- Meprobamate (INN) | 12.5 | E-8 |
| 292419 | ACYCLIC AMIDES AND THEIR DERIV ETC, NESOI - Acyclic amides (including acyclic carbamates) and their derivatives; salts thereof: --- Other | | E-8 |
| 29241900 | UREINES | | |
| 292421 29242110 | Diethyl diphenyl urea | 12.5 12.5 | E-8 |
| 29242120 | ---- Dimethyl diphenyl urea (zentralin) ---- Parachloro benzene sulphonyl urea | 12.5 | E-8 |
| 29242130 29242190 | ---- Other | 12.5 12.5 | E-8 E-8 |
| 292423 29242300 | 2-acetamidobenzoic acid (n-acetylanthranilic acid ) and its salts - Cyclic amides (including cyclic carbamates) and their derivatives; salts thereof: --- 2-Acetamidobenzoic acid (N-acetylanthranilic acid) | | E-8 |
| 29251200 292519 29251900 292520 29252010 29252090 292610 29261000 293010 29301000 | - Imides and their derivatives; salts thereof: --- Glutethimide (INN) IMIDES,NT SACCHARIN - Imides and their derivatives; salts thereof: --- Other IMINES ---- Guanidine nitrate ---- Other ACRYLONITRILE -- Other -- Dithiocarbonates (xanthates) | 12.5 12.5 12.5 5 | E-8 E-8 E-8 E-5 |
| 292424 | and its salts Eth ina mate (inn) - Cyclic amides (including cyclic carbamates) and their derivatives; salts thereof: --- Ethinamate (INN) OTHER 2924 | 12.5 | |
| 29242400 | | | |
| 292429 | ---- Acetanilide ---- Aceto acetanilide | | E-8 |
| 29242910 | | 12.5 12.5 | E-8 E-8 |
| 29242920 29242930 29242940

str. 319

| ---- Aceto acetic ortho chloranilide ---- Aceto acetic para chloranilide ---- Phenyl acetamide | | E-8 |
| 29242950 29242960 | ---- Pyrazinamide (pyrazine carboxamide) | 12.5 | E-8 |
| 29242990 | | 12.5 | E-8 |
| | | 12.5 | E-8 |
| | ---- Other | | |
| | SACCHARIN | 12.5 12.5 | E-8 |
| 292511 29251100 292512 292620 29262000 292630 | - Imides and their derivatives; salts thereof: --- Saccharin and its salts Glutethimide (INN) | 12.5 12.5 | E-8 E-8 |
| 29280090 292910 | ---- Isoniazid ---- Other ISOCYANATES | 12.5 | |
| 29291010 29291020 | | 12.5 | E-8 |
| 292700 29270010 29270090 29291090 292990 | DIAZO-,AZO-,AZOXY- ---- Para amino-azo-benzene ---- Other 2929 | 12.5 12.5 12.5 12.5 | E-8 E-8 E-8 E-8 |
| 29280010 | -- Acrylonitrile 1-CYANOGUANIDINE -- 1-Cyanoguanidine (dicyandiamide) Fenproporex (inn) & its salts -- Fenproporex (INN) and its salts; methadone (INN) intermediate (4- cyano-2-Dimethy lamino-4, 4-diphenylbutane) OT NITRILE FUNCTION -- Other | 12.5 12.5 12.5 | E-8 E-8 |
| 29263000 292690 29269000 292800 | ORG HYDRAZ/HYDROXYL | | E-8 E-8 |
| 29299000 | | | |
| 293020 29302000 | -- Thiocarbamates and dithiocarbamates | 12.5 | E-8 |
| | | 12.5 | E-8 |
| | DITHIOCARBONATES | | |
| | THIOCARBAMAT,DITHIO | 12.5 | |
| | | 12.5 | E-8 |
| | ---- Toluene di-isocyanate ---- Other | | |
| | ---- Phenyl isocyanate | | |
| | OTHER | | |
| | | 12.5 | |
| | | | E-8 |

| HS Code | Description | Base rate | Staging Category |

| (2002) | THIURAM MONO/DI/TET | (1.4.2006) | |
| 293030 29303000 | -- Thiuram mono-, di or tetrasulphides | 12.5 | E-8 |
| 293040 | METHIONINE | | |
| 29304000 | -- Methionine | 12.5 | E-8 |
| 293090 | OT ORGANO-SULFUR | | |
| 29309010 | ---- Thiourea (sulphourea) | 12.5 | EXC |
| 29309020 29309030 | ---- Calcium salts of methionine ---- Thio sulphonic acid| 12.5 12.5 | EXC EXC |
| 29309040 | ---- L-cystine (alpha-amino beta-thiopropionic acid)-sulphur containing | 12.5 | EXC |
| | amino acid | 12.5 | |
| 29309050 | ---- Sulphinic acid | | EXC |
| 29309060 | ---- Sulphoxide | 12.5 | EXC |
| 29309070 | ---- Mercaptan | 12.5 | EXC |
| 29309080 | ---- Allyl isothiocyanate | 12.5 | EXC |
| 29309091 29309099 | --- Other: ----- Ethanol, 2,2'-thiobis- | 12.5 | EXC |
| | --- Other: ----- Other | 12.5 | EXC |
| 293100 | OT ORGANO-INORGANIC | | |
| 29310010 | ---- Organo-mercury compounds | 12.5 | SEN |
| 29310020 | ---- Organo-arsenic compounds | 12.5 | SEN |
| 29310030 | ---- Tetraethyllead ---- Other | 12.5 | SEN |
| 29310090 | TETRAHYDROFURAN | 12.5 | SEN |
| 293211 | | | |
| 29321100 293212 | - Compounds containing an unfused furan ring (whether or not hydrogenated) in the structure: --- Tetrahydrofuran 2-FURALDEHYDE | 12.5 | E-8 |
| 293213 | hydrogenated) in the structure: --- 2-Furaldehyde (furfuraldehyde) ALCOHOL FURFURYL,TE | 12.5 | |
| 29321200 | - Compounds containing an unfused furan ring (whether or not | | E-8 |
| | - Compounds containing an unfused furan ring (whether or not alcohol and | | |
| 29321300 | hydrogenated) in the structure: --- Furfuryl | 12.5 | E-8 |
| 293219 | OT UNFUSED FURAN RN | | |
| | tetrahydrofurfuryl alcohol | | |
| 29321990 | ---- Other | | |
| 29321910 | ---- Hydroxy dibenzfuran carboxylic acid | 12.5 | E-8 |
| 293221 | COUMARIN METHY,ETHY | 12.5 | E-8 |
| 29322100 | - Lactones: --- Coumarin, methylcoumarins and ethylcoumarins | 12.5 | E-8 |
| 293229 29322910 | LACTONES NESOI | | |
| 29322990 | ---- Phenolphthalein ---- Other | 12.5 12.5 | E-8 |
| 293291 29329100 | - Other: --- Isosafrole | 12.5 | E-8 |
| 293292 | Isosafrole | | E-8 |
| | 1-(1,3-benzodioxol-5-yl) propan-2-one - Other: --- 1-(1,3-Benzodioxol-5-yl) propan-2-one | 12.5 | |
| 29329200 | Piperanol | | E-8 |
| 293293 29329300 | - Other: --- Piperonal | 12.5 | E-8 |

str. 320

| 293294 29329400 | Safrole - Other: --- Safrole | 12.5 | E-8 |
| 293295 29329500 | Tetrahydrocannabinols (all isomers) - Other: --- Tetrahydrocannabinols (all isomers) | 12.5 | E-8 |
| 293299 29329900 | HETEROCYCLIC CMPND,ONLY OXYGEN HETERO-ASTOMS,NESO - Other: --- Other | | |
| 293311 | PHENAZONE | 12.5 | E-8 |
| | - Compounds containing an unfused pyrazole ring (whether or not | | |
| 29331100 | hydrogenated) in the structure: --- Phenazone (antipyrin) and its derivates | | |
| | | 12.5 | E-8 |
| 293319 | O HETEROCYCLC,UNFSD ---- 3-carboxy (para sulpho-phenyl)-5- pyrazolone | | |
| | | 12.5 | E-8 |
| 29331910 29331920 | ---- 1 (2,5- dichloro-4-sulpho phenyl)-3-methyl-5-pyrazolone | 12.5 | E-8 |
| | | 12.5 | E-8 |
| 29331930 | ---- 3-methyl-1(4-sulpho-O-toluyl-5-pyrazolone) | 12.5 | E-8 |
| 29331940 29331950 | ---- Phenylmethylpyrazolone ---- 1-phenyl-5-pyrazolone-3-carboxylic acid ethylester | 12.5 | E-8 |
| | | | E-8 |
| 29331960 | ---- 1-(m-sulphophenyl)-3-pyrazolone | 12.5 | E-8 |
| 29331970 | ---- Analgin | 12.5 | E-8 |
| 29331980 29331990 | ---- Oxyphenbutazone ---- Other | 12.5 | |
| 293321 | HYDANTOIN | 12.5 | E-8 |
| 29332100 | - Compounds containing an unfused imidazole ring (whether or not Hydantoin and its derivatives | 12.5 | E-8 |
| 293329 | hydrogenated) in the structure: --- O HETERCYCL,UNFUSED | | |
| 29332910 | ---- Tinidazole benzoate | 12.5 | E-8 |
| 29332920 | ---- Metronidazole, metronidiazole | 12.5 12.5 | E-8 |
| 29332930 | ---- Mebendazole | | E-8 |
| 29332940 | Dimetridazole | 12.5 | |
| 29332950 | ---- ---- Albendazole | 12.5 | E-8 E-8 |
| 29332990 293331 | ---- Other PYRIDINE | | E-8 |
| | - Compounds containg an unfused pyridine ring (whether or not hydrogenated) in the structure: --- Pyridine and its salts | | |
| 29333100 | | 12.5 | E-8 |
| 293332 | PIPERIDINE+ITS SALT | | |
| 29333200 | - Compounds containg an unfused pyridine ring (whether or not hydrogenated) in the structure: --- Piperidine and its salts | 12.5 12.5 | E-8 |

| HS Code (2002) | Description | Base rate (1.4.2006) | Staging Category |

| 293333 | Alfentanil,anileridine,propiram and trimepe ridine etc salts thereof| | |
| 29333300 | - Compounds containg an unfused pyridine ring (whether or not hydrogenated) in the structure: --- Alfentanil (INN), anileridine (INN), bezitramide (INN), bromazepam (INN), difenoxin (INN), diphenoxylate (INN), dipipanone (INN), fentanyl (INN), keto bemidone (INN), methylphenidate (INN), pentazocine (INN), pethidine (INN), pethidine intermediate A, phencyclindine (INN) (PCP), phenoperidine (INN), | 12.5 | |
| 293339 29333911 | pipradrol (INN), piritramide (INN), propiram (INN) and trimeperidine (INN); salts thereof OT UNFUSD PYRIDINE --- Derivatives of pyridine: ----- Amino pyridine --- Derivatives of pyridine: ----- Alpha picoline (2-methyl pyridine) | 12.5 12.5 | E-8 E-8 |
| 293349 29334900 293352 293359 | Levorphanol (INN) and its salts HETEROCYCLIC COMP W/ QUINOLINE ETC RING-SYSTEM,NE - Compounds containing in the structure a quinoline or isoquinoline ring-system (whether or not hydrogenated), not further fused: --- Other Malonylurea (barbituric acid)&its salts thereof - Compounds containing a pyrimidine ring (whether or not | 12.5 12.5 | E-8 E-8 |
| 29333916 29333917 | --- Derivatives of pyridine: ----- Gamma picoline (4-methyl | | |
| 29335200 293353 29335910 | pyridine) --- Derivatives of pyridine: ----- Chloropheniramine maleate hydrogenated) or piperazine ring in the structure: --- Malonylurea (barbituric acid) and its salts Allobarbital and othr barbital compnds andits salts - Compounds containing a pyrimidine ring (whether or not | 12.5 | E-8 |
| 29333912 29333913 29333914 29333915 | --- Derivatives of pyridine: ----- Diphenoxylate hydrochloride | 12.5 12.5 | E-8 |
| | --- Derivatives of pyridine: ----- Beta picoline (3-methyl | 12.5 | E-8 E-8 |
| | pyridine) --- Derivatives of pyridine: ----- Morpholine | | |
| | | 12.5 | E-8 |
| | --- Derivatives of pyridine: ----- Lutidine (Dimethyl Pyridine) | 12.5 | E-8 |
| 29333918 | --- Derivatives of pyridine: ----- Other | 12.5 | E-8 |
| | | 12.5 | |
| 29333919 | ---- Piperidine and its derivatives | 12.5 | E-8 E-8 |
| 29333920 29333930 29333990 | ---- 1-Azabicyclo (2.2.2.)

str. 320

| --- Derivatives of pyridine: ----- Beta picoline (3-methyl | 12.5 | E-8 E-8 | | | pyridine) --- Derivatives of pyridine: ----- Morpholine | | | | | | 12.5 | E-8 | | | --- Derivatives of pyridine: ----- Lutidine (Dimethyl Pyridine) | 12.5 | E-8 | | 29333918 | --- Derivatives of pyridine: ----- Other | 12.5 | E-8 | | | | 12.5 | | | 29333919 | ---- Piperidine and its derivatives | 12.5 | E-8 E-8 | | 29333920 29333930 29333990 | ---- 1-Azabicyclo (2.2.2.) octan-3-ol ---- Other LEVORPHANOL (INN) AND ITS SALTS | 12.5 12.5 | E-8 E-8 |
| 293341 29335300 | - Compounds containing in the structure a quinoline or hydrogenated) or piperazine ring in the structure: --- Allobarbital (INN), amobarbital (INN), barbital (INN), butalbital (INN), butobarbital (INN), | 12.5 | E-8 E-8 |
| 29334100 | cyclobarbital (INN), methylphenobarbital (INN), pentobarbital (INN), secbutabarbital (INN), phenobarbital (INN), ] secobarbital (INN), and | | E-8 |
| 29

str. 321

3354 29335400 293355 29335930 | isoquinoline ring-system (whether or not hydrogenated), not further fused: --- vinylbital (INN); salts thereof Other derivatives of malonylurea(barbituric acid ), salts thereof - Compounds containing a pyrimidine ring (whether or not hydrogenated) or piperazine ring in the structure: --- Other derivatives of malonylurea (barbituric acid); salts thereof Loprazolam (INN), mecloqualone (INN), meth - Compounds containing a pyrimidine ring (whether or not | 12.5 12.5 | E-8 E-8 E-8 |
| 29335500 29335920 293361 29336100 | hydrogenated) or piperazine ring in the structure: --- Loprazolam (INN), mecloqualone (INN), methaqualone (INN) and zipeprol (INN); salts thereof O W/PYRIM/PIPER RNG ---- Aminophylline (cordophylin) ---- Trimethoprim ---- Diethyl carbamazine citrate ---- 1-Amino-4-Methyl piperazine ---- Other MELAMINE - Compounds containing an unfused triazine ring (whether or not | 12.5 12.5 12.5 12.5 12.5 12.5 12.5 | E-8 E-8 E-8 E-8 |
| 29335940 | pyrovalerone (INN), tamazepam (INN), tetrazepam (INN) and triazolam (INN); salts thereof HETEROCYCLIC COMP WNITROGEN HETERO-ATM ONLY NESO - Other: --- Other UNFUSED THIAZOLE | 12.5 12.5 | E-8 |
| 293372 29337200 293379 29337900 | - Other: --- Alprazolam (INN), camazepam (INN) chloridiazepoxide (INN),clonazepam (INN), clorazepate, delorazepam (INN), diazepam (INN), estazolam (INN), ethyl loflazepate (INN), fludiazepam (INN), flunitrzepam (INN), flurazepam (INN), halazaepam (INN), lorazepam (INN), lormetazepam (INN), mazindol (INN), medazepam (INN), | | E-8 |
| 29335990 | hydrogenated) in the structure: --- Melamine UNFUSED TRIAZINE RN ---- Cyanuric acid and its salts ---- Other 6-HEXANELACTAM | | E-8 E-8 |
| 293391 29339100 | zolam, camazepam & other compounds of zepam, salts | 12.5 | E-8 E-8 |
| | Alpra thereof | | |
| | midazolam (INN), nimetazepam (INN), nitrazepam (INN), nordazepam (INN), oxazepam (INN), pinazepam (INN), prazepam (INN), | | |
| 293369 29336910 29336990 293371 29337100 | - Lactams: --- 6-Hexanelactam (epsilon-caprolactam) Clobazam (inn) and methypryldn (inn) - Lactams: --- Clobazam (INN) and methyprylon (INN) O LACTAMS,N 6-HEXAN - Lactams: --- Other lactams | 12.5 10 12.5 | E-8 |
| 293410 | | | |
| 293399 29339900 | | | |

| HS Code (2002) | Description | Base rate (1.4.2006) | Staging Category |

| 29341000 | -- Compounds containing an unfused thiazole ring (whether or not | 12.5 | E-8 |
| 293420 | hydrogenated) in the structure BENZOTHIAZOLE RING| | |
| 29342000 | -- Compounds containing in the structure a benzothiazole ring-system | 12.5 | E-8 |
| 293430 | (whether or not hydrogenated) not further fused PHENOTHIAZINE RING | | |
| 29343000 | -- Compounds containing in the structure a phenothiazine ring-system (whether or not hydrogenated) not further fused | 12.5 | E-8 |
| 293491 | Aminorex, brotizolam and other like compounds, salts thereof - Other: --- Aminorex (INN), brotizolam (INN), clotiazepam (INN), | | |
| 29349100 | claxazolam (INN), dextromoramide (INN), haloxazolam (INN), ketazolam (INN), mesocarb (INN), oxazolam (INN), pemoline (INN), phendimetrazine (INN), phenmetrazine (INN) and sufentanil (INN); | 12.5 | E-8 |
| 293499 | salts thereof NUCLEIC ACIDS & SALTS; OTHER HETEROCYCLIC CMP, NE - Other: --- Other SULFONAMIDES | | |
| 29349900 293500 | | 12.5 | E-8 |
| 29350011 | --- Sulphamethoxazole, sulphafurazole, sulphadiazine, sulphadimidine, sulphacetamide: ----- Sulphamethoxazole | 12.5 | E-8 |
| 29350012 | --- Sulphamethoxazole, sulphafurazole, sulphadiazine, sulphadimidine, sulphacetamide: ----- Sulphafurazole | 12.5 | E-8 |
| 29350013 | --- Sulphamethoxazole, sulphafurazole, sulphadiazine, sulphadimidine, sulphacetamide: ----- Sulphadiazine | 12.5 | E-8 |
| 29350014 | --- Sulphamethoxazole, sulphafurazole, sulphadiazine, sulphadimidine, sulphacetamide: ----- Sulphadimidine | 12.5 | E-8 |
| 29350015 | --- Sulphamethoxazole, sulphafurazole, sulphadiazine, sulphadimidine, sulphacetamide: ----- Sulphacetamide | 12.5 | E-8 |
| 29350021 | --- Sulphamethoxypyridarine, Sulphamethiazole, sulphamoxole, sulphamide: ----- Sulphamethoxypyridarine | 12.5 | E-8 |
| 29350022 | --- Sulphamethoxypyridarine, Sulphamethiazole, sulphamoxole, sulphamide: ----- Sulphamethiazole | 12.5 | E-8 |
| 29350023 | --- Sulphamethoxypyridarine, Sulphamethiazole, sulphamoxole, sulphamide: ----- Sulphamoxole | 12.5 | E-8 |
| 29350024 | --- Sulphamethoxypyridarine, Sulphamethiazole, sulphamoxole, | 12.5 | E-8 |
| 29350090 293610 | sulphamide: ----- Sulphamide ---- Other | 12.5 | E-8 |
| 29361000 293621 | PROVITAMINS,UNMIXED -- Provitamins, unmixed VITAMN A+DERIV,UNMX | 12.5 | E-8 |
| | - Vitamins and their derivatives, unmixed: --- Vitamin A and their | 12.5 | E-8 |
| 29362100 293622 29362210 | derivatives VITAMN B1+DER,UNMIX ---- Vitamin B1 [Thiamine (INN), aneurine] and its salts | 12.5 | E-8 |
| 29362290 293623 | ----

str. 322

Other VITAMN B2+DER,UNMIX | 12.5 | E-8 |
| 29362310 | ---- Vitamin B2 [Riboflavin(INN), lactoflavin] and its salts | 12.5 12.5 | E-8 E-8 |
| 29362390 293624 | ---- Other VITAMIN B3,B5,UNMIX - Vitamins and their derivatives, unmixed: --- D- or DL-Pantothenic | 12.5 | |
| 29362400 293625 | acid (Vitamin B3 or Vitamin B5) and its derivatives VITAMIN B6 | | E-8 |
| 29362500 | - Vitamins and their derivatives, unmixed: --- Vitamin B6 and its | | |
| 293626 | derivatives VITAMIN B12 ---- Vitamin B12 (Cyanocobalamin (INN)) | 12.5 | E-8 |
| 29362610 29362690 293627 | ---- Other VITAMIN C+DER,UNMIX | 12.5 12.5 | E-8 E-8 |
| 29362700 293628 | - Vitamins and their derivatives, unmixed: --- Vitamin C (Ascorbic acid) and its derivatives VITAMIN E+DER,UNMIX - Vitamins and their derivatives, unmixed: --- Vitamin E and its | 12.5 | E-8 |
| 29362800 293629 | derivatives O VITAMIN+DER,UNMIX | 12.5 | E-8 |
| 29362910 | ---- Folic acid (Vitamin B9) | 12.5 | E-8 E-8 |
| 29362920 | ---- Nicotinic acid and nicotinamide (niacinamide or niacine) | 12.5 | |
| 29362930 | ---- Vitamin K (menaphthonum BP) | | E-8 |
| 29362940 29362950 | ---- Vitamin D ---- Vitamin H (Biotin) | 12.5 12.5 | E-8 E-8 |
| 29362990 | ---- Other | 12.5 12.5 | E-8 |
| 293690 29369000 | OTHER 2936 | 12.5 | E-8 E-8 |
| 293711 29371100 293712 | -- Other, including natural concentrates SOMATOTROPIN, ITS DERIVATIVES & STRUCTUAL ANALOGU - Polypeptide hormones, protein hormones and glycoprotein hormones, their dervatives and structural analogues: --- Somatotropin, its derivatives and structural analogues Insulin and its salts - Polypeptide hormones, protein hormones and glycoprotein | 12.5 | E-8 |
| 29371200 293719 | hormones, their dervatives and structural analogues: --- Insulin and its POLYPEPTIDE PROTEIN& GLYCOPROTEIN HORMONES &DERIV - Polypeptide hormones, protein hormones and glycoprotein | 12.5 | |
| 293721 | CORTISONE,HYDR,PRED | | E-8 |
| 29371900 | | 12.5 | |
| | hormones, their dervatives and structural analogues: --- Other | | |

| HS Code (2002) | Description | Base rate (1.4.2006) | Staging Category |

| 29372100| - Steroidal hormones, their derivatives and structural analogues: --- Cortisone, hydrocortisone, prednisone, (dehydrocortisone) and | 12.5 | E-8 |
| 293722 | prednisolone (dehydrohydrocortisone) ADRENL CORTICL HALO | | |
| 29372200 | - Steroidal hormones, their derivatives and structural analogues: --- Halogenated derivatives of corticosteroidal harmones | 12.5 | E-8 |
| 293723 | ESTROGENS AND PROGESTINS --- | | |
| 29372300 | - Steroidal hormones, their derivatives and structural analogues: Oestrogens and progestogens | 12.5 | E-8 |
| 293729 | OT ADRENAL CORTICAL - Steroidal hormones, their derivatives and structural analogues: --- | | |
| 29372900 | Other | 12.5 | E-8 |
| 293731 | Epinethrine - Catecholamine hormones, their derivatives and structural analogues: | | |
| 29373100 | --- Epinethrine | 12.5 | E-8 |
| 293739 | Other catecholamine hormons thr drvtvs &strctl anlges - Catecholamine hormones, their derivatives and structural analogues: | | |
| 29373900 | --- Other | 12.5 | E-8 |
| 293740 | Amino-acid derivatives -- Amino-acid derivatives | | |
| | PROSTAGLANDINS,THROMBOXANES & LEUKOTRINES & DERIV | 12.5 | E-8 |
| 29374000 293750 | -- Prostaglandins, thromboxanes and leukotrienes, their derivatives | 12.5 | E-8 |
| 29375000 | and structural analogues HORMONES, PROSTAGLANDINS, ETC. &DERIV, NESOI | | |
| 293790 | -- Other | 12.5 | E-8 |
| 29379000 293810 | Rutoside (rutin) and its derivatives | | |
| 29381000 | -- Rutoside (rutin) and its derivatives | 12.5 | E-8 |
| 293890 | GLYCOSIDES | | |
| 29389010 | ---- Digoxin

str. 323

| 12.5 | E-8 |
| 29389020 | ---- Digitalis glycosides | 12.5 | E-8 |
| 29389090 | ---- Other | | |
| | | 12.5 | E-8 |
| 293911 | Concentrates of poppy straw compounds of morphin, codeine, codone, the baine, salts thereof - Alkaloids of opium and their derivatives; salts thereof: --- | | |
| 29391100 | Concentrates of poppy straw; buprenorphine (INN), codeine,dihydrocodeine (INN), ethylmorphine, etorphine (INN), heroin, hydrocodone (INN), hydromorphone (INN), morphine, nicomorphine (INN), oxycodone (INN), oxymorphone (INN), pholcodine (INN), thebacon (INN) and thebaine; salts thereof | 12.5 | E-8 |
| 293919 | ALKALOIDS OF OPIUM & DERIVS, SALTS THEREOF,NESOI | | |
| 29391900 | -- Other | 12.5 | E-8 |
| 293921 29392110 | QUININE ---- Quinine alkaloids | 12.5 | E-8 |
| 29392120 | ---- Quinine hydrochloride | 12.5 | E-8 |
| 29392130 | ---- Quinine sulphate | 12.5 | E-8 |
| 29392140 | ---- Chloroquine phosphate | 12.5 | E-8 |
| 29392190 293929 | ---- Other ALKALOIDS | 12.5 | E-8 |
| | CINCHONA | | |
| 29392910 | ---- Benzeneacetic acid, alpha -hydroxy-alpha-phenyl, 1- azabicyclo[2.2.2. ]oct-3-yl ester | 12.5 | E-8 |
| 29392990 | ---- Other | 12.5 | E-8 |
| 293930 29393000 | CAFFEINE+ITS SALTS -- Caffeine and its salts | 12.5 | E-8 |
| 293941 | EPHEDRINE+ITS SALTS | | |
| 29394110 | ---- Ephedrine alkaloids | 12.5 | E-8 |
| 29394120 | ---- Ephedrine hydrochloride | 12.5 | E-8 |
| 29394190 | ---- Other | 12.5 | E-8 |
| 293942 29394200 | PSEUDEPHED+ITS SALT - Ephedrines and their salts: --- Pseudoephedrine (INN) and its salts | 12.5 | E-8 |
| 293943 | Cathine (INN) and its salts - Ephedrines and their salts: --- Cathine (INN) and its salts | 12.5 | E-8 |
| 29394300 | | | |
| 293949 | O EPHEDR+THEIR SALT - Ephedrines and their salts: --- Other | | E-8 |
| 29394900 | THEOPHYLLNE,AMINOPH | 12.5 | |
| 293951 | - Theophylline and aminophylline(theophyllineethylenediamine) their derivatives; salts thereof: --- Fenetylline (INN) and its salts | | |
| 29395100 | and | 12.5 | E-8 |
| 293959 | THEOPHYLLINE AND AMINOPHYLLINE &DERIV & SALTS, NE | | E-8 |
| 29395900 | - Theophylline and aminophylline(theophyllineethylenediamine) and their derivatives; salts thereof: --- Other | 12.5 | |
| 29396110 | | | |
| | ---- Other | 12.5 | E-8 |
| 29396190 | | | |
| 293962 | Ergotamine (inn)and its salts | | |
| 293961 | Ergometrine (inn) and its salts ---- Ergometrine (INN) | 12.5 | E-8 |
| 29396210 29396290 | ---- Ergotamine tartrate ---- Other | 12.5 12.5 | E-8 E-8 |
| 293963 29396300 | Lysergic acid and its salts - Alkaloids of rye ergot and their derivatives; salts thereof: --- Lysergic | | |
| 293969 29396900 | acid and its salts OTHER 293960 - Alkaloids of rye ergot and their derivatives; salts thereof: --- Other | 12.5 12.5 | E-8 E-8 |

| HS Code (2002) | Description | Base rate (1.4.2006) | Staging Category |

| 29399100| - Other: --- Cocaine, ecgonine, levometamfetamine, metamfetamine(INN), metamfetamine racemate; salts, esters and other derivatives thereof | 12.5 | E-8 |
| 293999 | VEGETABLE ALKALOIDS, NATURAL OR REPRODUCED NESOI | | |
| 29399900 | - Other: --- Other | 12.5 | E-8 |
| 294000 | SUGARS, CHEM PURE XIII.

str. 324

-OTHER ORGANIC COMPOUNDS -SUGARS, CHEMICALLY | | |
| 29400000 | PURE, OTHER THAN SUCROSE, LACTOSE, MALTOSE, GLUCOSE AND FRUCTOSE; SUGAR ETHERS, SUGAR ACETALS AND SUGAR ESTERS, AND THEIR SALTS, OTHER THAN PRODUCTS OF HEADINGS 2937, 2938 OR 2939 | 12.5 | E-8 |
| 294110 | PENICILLINS | | |
| 29411010 | ---- Penicillins and its salts ( e.g. procaine penicillin, penicillin G- potassium) | 12.5 | E-8 |
| 29411020 | ---- Ampicilline and its salts | 12.5 | E-8 |
| 29411030 | ---- Amoxycilline and its salts | 12.5 | |
| | | | E-8 |
| 29411040 | ---- Cioxacilline and its salts ---- 6-APA | 12.5 | E-8 |
| 29411050 29411090 | ---- Other | 12.5 12.5 | E-8 |
| 294120 | STREPTOMYCINS | | E-8 |
| 29412010 | ---- Streptomycin | 12.5 | |
| 29412090 | ---- Other | | E-8 |
| | | 12.5 | E-8 |
| 294130 | | | |
| 29413010 | TETRACYCLINES | 12.5 | E-8 |
| 29413020 | ---- Doxycycline and its salts ---- Tetracycline/oxytetra-cycline and their salts | | |
| 29413090 | | 12.5 12.5 | E-8 E-8 |
| 294140 | ---- Other CHLORAMPHENICOL | | E-8 |
| | -- Chloramphenicol and its derivatives; salts thereof | 12.5 | |
| 29414000 | | | |
| 294150 | ERYTHROMYCIN | | E-8 |
| 29415000 | -- Erythromycin and its derivatives; salts thereof | 12.5 | |
| 294190 29419011 | ANTIBIOTICS, NESOI --- Rifampicin and its salts: ----- Rifampicin --- Rifampicin and its salts: ----- 3 Formyl Rifa S V(Rifa int) | 12.5 | E-5 |
| 29419012 29419013 | --- Rifampicin and its salts: ----- Rifa S or Rifa S Sodium (Rifaint) | 12.5 | E-5 |
| 29419014 | --- Rifampicin and its salts: ----- 1-Amino-4-Methyl piperazine (Rifaint) | 12.5 | E-5 |
| 29419019 | --- Rifampicin and its salts: ----- Other | 12.5 | E-5 |
| 29419020 | ---- Cephalexin and its salts | 12.5 | E-5 |
| | ---- Ciprofloxacine and its salts | 12.5 | E-5 |
| 29419030 29419040 | ---- Gentamycin and its salts | 12.5 | E-5 |
| 29419050 | ---- Neomycin | 12.5 | E-5 |
| | | 12.5 | |
| 29419060 | ---- Norfloxacin and its salts ---- Other | | E-5 |
| 29419090 294200 | OT ORGANIC COMPOUND | 12.5 12.5 | E-5 E-5 |
| 29420031 | atenolol, propronalol: ----- Atenolol, propronalol --- Diloxanide furoate, cimetidine, oxyclozanide, famotidine: ----- Diloxanide furoate | | |
| | | 12.5 | E-8 |

| HS Code | Description | Base rate (1.4.2006) | Staging Category |

| (2002) 29420032 | --- Diloxanide furoate, cimetidine, oxyclozanide, famotidine: ----- | | E-8 |
|| Cimetidine --- Diloxanide furoate, cimetidine, oxyclozanide, famotidine: ----- | 12.5 | |
| 29420033 | Oxyclozanide | 12.5 | E-8 |
| 29420034 | --- Diloxanide furoate, cimetidine, oxyclozanide, famotidine: ----- Famotidine | 12.5 | E-8 |
| 29420090 | ---- Other | 12.5 | E-8 |
| 300110 | DRIED ORGANS | | |
| 30011010 30011091 | ---- Pancreatin and dried powder of pancreas --- Other: ----- Powdered | 12.5 | E-8 |
| | --- Other: ----- Other

str. 325

| 12.5 | E-8 |
| 30011099 | | 12.5 | E-8 |
| 300120 | EXTRACTS OF ORGANS | | |
| 30012010 | ---- Liquid extracts of liver | 12.5 | E-8 |
| | ---- Liver extracts, dry | | |
| 30012020 | ---- Snake venom | 12.5 | E-8 |
| 30012030 | | 12.5 | E-8 |
| 30012090 | ---- Other | 12.5 | E-8 |
| 300190 | HEPARIN;OTHER ANIML ---- Of human origin | | |
| 30019010 | | 12.5 | E-8 |
| 30019091 | --- Other: ----- Heparin and its salts | 12.5 | E-8 |
| 30019099 300210 | --- Other: ----- Other ANT+BLD | 12.5 | E-8 |
| 30021011 | FRAC,IMM PR Antisera: ----- For diptheria | 12.5 | E-8 |
| 30021012 | --- --- Antisera: ----- For tetanus | 12.5 | |
| 30021013 | --- Antisera: ----- For rabies | 12.5 | E-8 E-8 |
| 30021014 | Antisera: ----- For snake venom | 12.5 | E-8 |
| 30021019 | --- --- | 12.5 | E-8 |
| 30021020 | Antisera: ----- Other ---- Hemoglobin blood globulins and serum | 12.5 | E-8 |
| 30021091 | globulins --- Other: ----- Of human origin | 12.5 | E-8 |
| 30021099 | --- Other: ----- Other | 12.5 | E-8 |
| 300220 | VACCINES FOR HUMANS

str. 326

| | |
| 30022011 | --- Single vaccines: ----- For cholera | 12.5 | E-8 |
| | and typhoid --- Single vaccines: ----- For hepatitis | | |
| 30022012 | | 12.5 | E-8 |
| 30022013 30022014 | --- Single vaccines: ----- For tetanus --- Single vaccines: ----- For polio | 12.5 | E-8 |
| 30022015 | --- Single vaccines: ----- For tuberculosis | 12.5 12.5 | E-8 |
| 30022016 | --- Single vaccines: ----- For rabies | 12.5 | E-8 E-8 |
| 30022017 | --- Single vaccines: ----- For Japanese encephalitis | 12.5 | E-8 |
| 30022018 | --- Single vaccines: ----- For whopping cough (pertusis) | 12.5 | E-8 |
| 30022019 30022021 | --- Single vaccines: ----- Other | 12.5 | E-8 |
| 30022022 | --- Mixed vaccines: ----- For diphtheria, pertusis and tetanus (DPT) --- Mixed vaccines: ----- For diphtheria and tetanus (DT) | 12.5 | E-8 |
| | | 12.5 | E-8 |
| 30022023 | --- Mixed vaccines: ----- For measles, mumps and rubella (MMR) | 12.5 | E-8 |
| 30022024 | --- Mixed vaccines: ----- For typhoid-paratyphoid (TAB) or typhoid- paratyphoid-cholera (TABC) | | E-8 |
| | | 12.5 | |
| 30022029 | Mixed vaccines: ----- Other | | |
| 300230 | --- VACCINE F VETER MED | 12.5 | E-8 |
| 30023000 | -- Vaccines for veterinary medicine BLOOD | 12.5 | E-8 |
| 300290 30029010 | HUMAN,ANIMAL ---- Human blood | 12.5 | E-8 |
| | ---- Animal blood prepared for therapeutic, prophylactic or uses | |

str. 327

|
| 30029020 | diagnostic | 12.5 | E-8 |
| 30029030 | ---- Cultures of micro-organisms (excluding yeast) | 12.5 | |
| 30029040 | ---- Toxins | | E-8 |
| 30029090 | ---- Other | 12.5 | E-8 |
| 300310 | PENICILLINS -- Containing penicillins or derivatives thereof, with a penicillanic acid | 12.5 | E-8 |
| | structure, or streptomycins or their derivatives | | |
| 30031000 300320 | ANTIBIOTICS | 12.5 | E-8 |
| 30032000 300331 30033100 | -- Containing other antibiotics Containing insulin - Containing hormones or other products of heading 2937 but not | 12.5 12.5 | E-8 E-8 E-8 |
| 300339 30033900 300340 30034000 300390 30039011 30039012 30039013 | containing antibiotics: -- Containing insulin HORMONE,NO ANTIBIOT - Containing hormones or other products of heading 2937 but not containing antibiotics: -- Other ALKALOIDS - Containing hormones or other products of heading 2937 but not containing antibiotics: -- Containing alkaloids or derivatives thereof but not containing hormones or other products of heading 2937 or antibiotics OTHER 3003 --- Ayurvedic, Unani, Siddha, Homoeopathic or Bio-chemic systems medicaments: ----- Of Ayurvedic system --- Ayurvedic, Unani, Siddha, Homoeopathic or Bio-chemic systems medicaments: ----- Of Unani system --- Ayurvedic, Unani, Siddha, Homoeopathic or Bio-chemic systems medicaments: ----- Of Siddha system | 12.5 12.5 12.5 12.5 12.5 | E-8 E-8 E-8 E-8 E-8 |
| 30039014 30039015 30039021 | --- Ayurvedic, Unani, Siddha, Homoeopathic or Bio-chemic systems medicaments: ----- Of Homoeopathic system --- Ayurvedic, Unani, Siddha, Homoeopathic or Bio-chemic systems medicaments: ----- Of Bio-chemic system --- Menthol crystals and milk of magnesia: ----- Menthol crystals | 12.5 12.5 | E-8 |
| | | 12.5 | |
| | | | E-8 |

| HS Code (2002) | Description | Base rate (1.4.2006) | Staging Category |

| 30039022 | --- Menthol crystals and milk of magnesia: ----- Milk of magnesia| 12.5

str. 328

| E-8 |
| 30039031 | --- Bovine albumin and drugs of animal origin, merbromine national formulary XII (mercurochrome), calcium sennoside, anaesthetic agents used in human or veterinary medicine or surgery, aluminium hydroxide gel: ----- Bovine albumin and drugs of animal origin | 12.5 | E-8 |
| 30039032 | --- Bovine albumin and drugs of animal origin, merbromine national formulary XII (mercurochrome), calcium sennoside, anaesthetic agents used in human or veterinary medicine or surgery, aluminium hydroxide gel: ----- Merbromine national formulary XII (mercurochrome) --- Bovine albumin and drugs of animal origin, merbromine national | 12.5 | E-8 |
| 30039033 | formulary XII (mercurochrome), calcium sennoside, anaesthetic agents used in human or veterinary medicine or surgery, aluminium hydroxide gel: ----- Calcium sennoside --- Bovine albumin and drugs of animal origin, merbromine national | 12.5 | E-8 |
| 30039034 | formulary XII (mercurochrome), calcium sennoside, anaesthetic agents used in human or veterinary medicine or surgery, aluminium hydroxide gel: ----- Anaesthetic agents used in human or veterinary medicine or surgery --- Bovine albumin and drugs of animal origin, merbromine national | 12.5 | E-8 |
| 30039090 | gel: ----- Aluminium hydroxide gel ---- Other PENICILLIN,STREPTOMY | 12.5 | E-8 |
| 300410 30041010 | ---- Penicillins | 12.5 | E-8 |
| 30041020 30041030 | ---- Ampicillin ---- Amoxycillin | 12.5 12.5 | E-8 E-8 |
| 30041040 30041050 30041060 | ---- Becampicillin ---- Cloxacillin ---- Ampicillin and cloxacillin combinations

str. 329

| 12.5 12.5 12.5 | E-8 E-8 E-8 |
| 30041070 30042011 30042012 30042013 30042014 | ---- Streptomycin --- Cephalosporins and their derivatives: ----- Cefazolin --- Cephalosporins and their derivatives: ----- Cephalexin --- Cephalosporins and their derivatives: ----- Ciprofloxacin --- Cephalosporins and their derivatives: ----- Cefoxitin | 12.5 12.5 12.5 12.5 12.5 12.5 | E-8 E-8 E-8 E-8 E-8 E-8 |
| 30041090 300420 30042019 30042020 30042031 30042032 30042033 30042034 30042039 30042041 30042042 30042049 30042050 30042061 30042062 30042063 30042064 30042069 30042070 30042091 30042092 30042093 30042094 30042095 30042096 30042097 30042099 300431 30043110 30043190 300432 30043200 300439 30043911 30043912 30043913 | ---- Other ANTIBIOTICS --- Cephalosporins and their derivatives: ----- Other ---- Sulfonamides and cotrimoxazole --- Fluoroquinolones: ----- Norfloxacin --- Fluoroquinolones: ----- Nalidixic acid --- Fluoroquinolones: ----- Ciprofloxacin --- Fluoroquinolones: ----- Ofloxacin --- Fluoroquinolones: ----- Other --- Tetracyclines: ----- Chlortetracycline --- Tetracyclines: ----- Oxytetracycline --- Tetracyclines: ----- Other ---- Chloramphenicol --- Macrolide: ----- Erythromycin --- Macrolide: ----- Roxithromycin --- Macrolide: ----- Clarithromycin --- Macrolide: ----- Azithromycin --- Macrolide: ----- Other --- Macrolide: ----- Cefadroxil --- Other: ----- Isoniazid --- Other: ----- Rifampicin --- Other: ----- Pyrazinamide --- Other: ----- Ethambutol --- Other: ----- Clindamycin --- Other: ----- Vancomycin --- Other: ----- Polymyxin B and colistin --- Other: ----- Other INSULIN,NO ANTIBIOT ---- Insulin injection ---- Other MEDICAMENTS CONT CORTEX HORMONES ETC DOSES - Containing hormones or other products of heading 2937 but not containing antibiotics: -- Containing corticosteroid hormones, their derivatives and structural analogues HORMONE ETC,N ANTIB --- Pituitary hormones; prednisolone; dexamethasone; danazol; other progestogen and oestogen group hormones: ----- Pituitary hormones --- Pituitary hormones; prednisolone; dexamethasone; danazol; other progestogen and oestogen group hormones: ----- Prednisolone --- Pituitary hormones; prednisolone; dexamethasone; danazol; other progestogen and oestogen group hormones: ----- Dexamethasone | 12.5 12.5 12.5 12.5 12.5 12.5 12.5 12.5 12.5 12.5 12.5 12.5 12.5 12.5 12.5 12.5 12.5 12.5 12.5 12.5 12.5 12.5 12.5 12.5 12.5 12.5 12.5 12.5 12.5 12.5 12.5 | E-8 E-8 E-8 E-8 E-8 E-8 E-8 E-8 E-8 E-8 E-8 E-8 E-8 E-8 E-8 E-8 E-8 E-8 E-8 E-8 E-8 E-8 E-8 E-8 E-8 E-8 E-8 E-8 E-8 E-8 E-8 |
| 30043919 | --- Pituitary hormones; prednisolone; dexamethasone; danazol; other progestogen and oestogen group hormones: ----- Other progestogen and oestogen group hormones | 12.5 | E-8 |
| 30043921 | --- Gonadotrophins and luteinising hormone: ----- Gonadotrophins | 12.5 | E-8 |

| HS Code | Description | Base rate | Staging Category |

| (2002) | | (1.4.2006) | |
| 30043922 30043990 | --- Gonadotrophins and luteinising hormone: ----- Luteinising hormone ---- Other | 12.5 12.5 | E-8 |
| 300440 | ALKALD,N HORM/ANTIB | | E-8 |
| 30044010 | ---- Atropin and salts thereof | 12.5 | E-8 |
| 30044020 | ---- Caffein and salts thereof | 12.5 | E-8 |
| 30044030 30044040 | ---- Codeine and its derivatives, with or without ephedrine | 12.5 | E-8 |
| | ---- Ergot preperations, ergotamine and salts thereof | 12.5 | E-8 |
| 30044050 30044060 | ---- Papaverine hydrochloride ---- Bromohexin and solbutamol | 12.5 12.5 | E-8 E-8 |
| 30044070 | ---- Theophylline and ephedrine | 12.5 | E-8 |
| 30044090 | ---- Other | 12.5 | E-8 |
| 300450 | VITAMINS | | |
| 30045010 | ---- Heamatinics and erythropoietin preparations | 12.5 | E-8 |
| 30045020 | ---- Preparations of minerals and their supplements | 12.5 | E-8 |
| 30045031 | --- Preparations of vitamins: ----- Of vitamin A | 12.5 | E-8 |
| 30045032 | --- Preparations of vitamins: ----- Of vitamin B1 and B2 and salts --- Preparations of vitamins: ----- Of vitamin B9 | 12.5 | E-8 |
| 30045033 | | 12.5 | E-8 |
| 30045034 | --- Preparations of vitamins: ----- Of vitamin B12 | | |
| 30045035 | --- Preparations of vitamins: ----- Of vitamin C | 12.5 12.5 | E-8 E-8 |
| 30045036 | --- Preparations of vitamins: ----- Of vitamin D --- Preparations of vitamins: ----- Of vitamin E | 12.5 | |
| 30045037 | | | E-8 |
| 30045039 | --- Preparations of vitamins: ----- Other | 12.5 12.5 | E-8 E-8 |
| 30045090 | ---- Other | 12.5 |

str. 330

|
| | | | E-8 |
| 300490 | OTHER 3004 --- Ayurvedic, Unani, Homoeopathic, Siddha or Bio-chemic systems| | |
| 30049011 | medicaments, put up for retail sale: ----- Of Ayurvedic system --- Ayurvedic, Unani, Homoeopathic, Siddha or Bio-chemic systems medicaments, put up for retail sale: ----- Of Unani system | 12.5 12.5 | E-8 E-8 |
| 30049012 | --- Ayurvedic, Unani, Homoeopathic, Siddha or Bio-chemic systems | | |
| | medicaments, put up for retail sale: ----- Of Siddha system | 12.5 | E-8 |
| 30049013 | | | |
| 30049014 | --- Ayurvedic, Unani, Homoeopathic, Siddha or Bio-chemic systems medicaments, put up for retail sale: ----- Of Homoeopathic system | 12.5 | E-8 |
| 30049015 | --- Ayurvedic, Unani, Homoeopathic, Siddha or Bio-chemic systems medicaments, put up for retail sale: ----- Of Bio-chemic system | 12.5 | E-8 |
| 30049021 | --- Anthelmintics drugs; antiamoebic and other antiprotozal drugs; antifungal drugs: ----- Anthelmintics and preparations thereof --- Anthelmintics drugs; antiamoebic and other antiprotozal drugs; | 12.5 | E-8 |
| 30049022 | antifungal drugs: ----- Metronidazole | 12.5 | E-8 |
| | --- Anthelmintics drugs; antiamoebic and other antiprotozal drugs; antifungal drugs: ----- Tinidazole | | E-8 |
| 30049023 | | 12.5 | |
| 30049024 | --- Anthelmintics drugs; antiamoebic and other antiprotozal drugs; antifungal drugs: ----- Secnidazole | 12.5 | |
| 30049025 | --- Anthelmintics drugs; antiamoebic and other antiprotozal drugs; antifungal drugs: ----- Diluxamide furoate | 12.5 | E-8 E-8 |
| 30049046 30049047 30049048 | --- Anticancer drugs: ----- Actinomycin D Dactinomycin and --- Anticancer drugs: ----- L-Asparaginase, cisplatin and carboplatin --- Anticancer drugs: ----- Tamoxifen | 12.5 12.5 | E-8 E-8 E-8 |
| 30049049 30049051 | --- Anticancer drugs: ----- Other | 12.5 12.5 | E-8 |
| | --- Antitubercular drugs; antileprotic drugs; antimalarial drugs: ----- | 12.5 | E-8 |
| | Isoniazid | | |

| HS Code (2002) | Description | Base rate (1.4.2006) | Staging Category |

| 30049052 | --- Antitubercular drugs; antileprotic drugs; antimalarial drugs: ----- | 12.5 | E-8 |
| | Rifampicin| 12.5 | |
| 30049053 | --- Antitubercular drugs; antileprotic drugs; antimalarial drugs: ----- Pyrazinamide and ethambutol | | E-8 |
| 30049054 | --- Antitubercular drugs; antileprotic drugs; antimalarial drugs: ----- Streptomycin --- Antitubercular drugs; antileprotic drugs; antimalarial drugs: ----- | 12.5 | E-8 |
| 30049055 | Dapsone (DDS), acedapsone (DADDS), solopsone and clofazimine --- Antitubercular drugs; antileprotic drugs; antimalarial drugs: ----- Chloroquine, amodiaquine, mefloquine, quinine, chloroguamide, | 12.5 | E-8 E-8 |
| 30049056 | pyrimethamine --- Antitubercular drugs; antileprotic drugs; antimalarial drugs: ----- | 12.5 | |
| 30049057 | Other antitubercular drugs --- Antitubercular drugs; antileprotic drugs; antimalarial drugs: ----- | 12.5 | E-8 |
| 30049058 | Other antileprotic drugs | 12.5 | E-8 |
| 30049059 | --- Antitubercular drugs; antileprotic drugs; antimalarial drugs: ----- Other antimalarial drugs | 12.5 | E-8 |
| 30049061 | --- Nonsteroidal antiinflammatory, analgesics and antipyratic drugs: --- -- Analgin with or without other compounds such as paracetamol --- | 12.5 | E-8 |
| 30049062 | --- Nonsteroidal antiinflammatory, analgesics and antipyratic drugs: -- Acetyl salicylic acid (aspirin) and formulations thereof | 12.5 | E-8 |
| 30049063 | --- Nonsteroidal antiinflammatory, analgesics and antipyratic drugs: --- -- Ibuprofen with or without paracetamol or other compounds | 12.5 | E-8 |
| 30049064 | --- Nonsteroidal antiinflammatory, analgesics and antipyratic drugs: --- -- Oxyphen butazone, phenyl butazone and formulations thereof --- Nonsteroidal antiinflammatory, analgesics and antipyratic drugs: | 12.5 | E-8 |
| 30049065 | --- -- Indomethacin --- Nonsteroidal antiinflammatory, analgesics and antipyratic drugs: | 12.5 | E-8 |
| 30049066 | --- -- Mephenamic acid, dactofenac sodium, piroxicam, tenoxicam and meloxicam | 12.5 | E-8 |
| 30049067 | --- Nonsteroidal antiinflammatory, analgesics and antipyratic drugs: --- -- Ketorolac, nimesulide, nabumetone and nefopam | 12.5 | E-8 |
| 30049069 | --- Nonsteroidal antiinflammatory, analgesics and antipyratic drugs: --- -- Other --- Antihypertensive drugs: ----- Captopril, enalapril, lisinopril, | 12.5 | E-8 |
| 30049071 | perindopril and ramipril --- Antihypertensive drugs: ----- Verapamil, nifedipine, amlodipine and | 12.5 12.5 | E-8 E-8 |
| 30049072 | lacidipine | 12.5 | E-8 |
| 30049073 30049074 | --- Antihypertensive drugs: ----- Losartan --- Antihypertensive drugs: ----- Propranolol, metoprolol, atenolol and labetalol | 12.5 | E-8 |
| 30049075 | --- Antihypertensive drugs: ----- Prazosin, terazosin, phentolamine and | 12.5 | E-8 |
| 30049076 | phenoxybenzamine --- Antihypertensive drugs: ----- Clonidine, methyldopa | 12.5 | E-8 |
| 30049077 | --- Antihypertensive drugs: ----- Hydralazine, minoxidil and diazoxide | 12.5 12.5 | E-8 E-8 |
| 30049079 30049081 | --- Antihypertensive drugs: ----- Other --- Antiepilipt ic drugs; sulfa drugs not elsewhere specified or included, preparations of enzymes; veterinary medicinal preparations, not for human use, not elsewhere specified or included; oral rehydration salts; antibacterial formulations not elsewhere specified or included, sedatives and tranquilizers: ----- Phenobarbitone, mephobarbitone, | 12.5 | E-8 |
| 30049082 | preparations of enzymes; veterinary medicinal preparations, not for human use, not elsewhere specified or included; oral rehydration salts; antibacterial formulations not elsewhere specified or included, sedatives and tranquilizers: ----- Other antiepileptic drugs | | |
| | --- Antiepiliptic drugs; sulfa drugs not elsewhere specified or included, | 12.5 | E-8 |
| | --- Antiepiliptic drugs; sulfa drugs not elsewhere specified or included, preparations of enzymes; veterinary medicinal preparations, not for human use, not elsewhere specified or included; oral rehydration | 12.5 | E-8 |
| 30049083 30049084 | salts; antibacterial formulations not elsewhere specified or included, sedatives and tranquilizers: ----- Sulpha drugs not elsewhere specified --- Antiepiliptic drugs; sulfa drugs not elsewhere specified or included, preparations of enzymes; veterinary medicinal preparations, not for human use, not elsewhere specified or included; oral rehydration salts; | 12.5 | E-8 |
| 30049085 | --- Antiepiliptic drugs; sulfa drugs not elsewhere specified or included, preparations of enzymes; veterinary medicinal preparations, not for human use, not elsewhere specified or included; oral rehydration salts; antibacterial formulations not elsewhere specified or included, sedatives and tranquilizers: ----- Veterinary medicinal preparations, not | 12.5 | E-8 |
| 30049086 | for human use, not elsewhere specified or included --- Antiepiliptic drugs; sulfa drugs not elsewhere specified or included, preparations of enzymes; veterinary medicinal preparations, not for human use, not elsewhere specified or included; oral rehydration salts; antibacterial formulations not elsewhere specified or included, | 12.5 | E-8 |

| HS Code (2002) | Description | Base rate (1.4.2006) | Staging Category |

| 30049087| --- Antiepiliptic drugs; sulfa drugs not elsewhere specified or included, preparations of enzymes; veterinary medicinal preparations, not for human use, not elsewhere specified or included; oral rehydration salts; antibacterial formulations not elsewhere specified or included, sedatives and tranquilizers: ----- Antibacterial formulations, not | 12.5 | E-8 |
| 30049088 | --- Antiepiliptic drugs; sulfa drugs not elsewhere specified or included, preparations of enzymes; veterinary medicinal preparations, not for human use, not elsewhere specified or included; oral rehydration salts; antibacterial formulations not elsewhere specified or included, sedatives and tranquilizers: ----- Sedatives --- Antiepiliptic drugs; sulfa drugs not elsewhere specified or included, | 12.5 | E-8 |
| 30049089 | preparations of enzymes; veterinary medicinal preparations, not for human use, not elsewhere specified or included; oral rehydration salts; antibacterial formulations not elsewhere specified or included, sedatives and tranquilizers: ----- Tranquilizers --- Other: ----- Salbutamol, terbutaline, ephedrine, salmeterol and | 12.5 | E-8 |
| 30049091 | methyl xanthimes --- Other: ----- Plasma expanders --- Other: ----- Chloropheniramine maleate, with or without other | 12.5 | E-8 |
| 30049092 | | 12.5 | E-8 |
| | compounds (excluding steriods and alkaloids) | 12.5 | E-8 |
| 30049093 | | | |
| 30049094 | --- Other: ----- Theophylline, aminophylline and other broncho dilators | 12.5 | E-8 |
| 30049095 | --- Other: ----- Carcino-chemotherapeutic drugs not elsewhere | 12.5 | |
| | specified or included | | E-8 |
| 30049099 | --- Other: ----- Other | 12.5 | E-8 |
| 300510 30051010 | ADHESIVE DRESSINGS ---- Adhesive guaze | 12.5 | E-8 |
| 30051020 | ---- Adhesive tape ---- Other | 12.5 | E-8 |
| 30051090 | WADDING,GAUZE+SIM | 12.5 | E-8 |
| 300590 | ---- Cotton wool, medicated ---- Poultice of kaolin | 12.5 12.5 | E-8 E-8 |
| 30059010 30059020 30059030 300650 30065000 | ---- Lint, medicated ---- Bandages cements FIRST-AID BOX,KITS -- First-aid boxes and kits | 12.5 12.5 | E-8 E-8 E-8 |
| 30066020 30066030 31010091 31010092 31010099 310210 31021000 310221 | sulphate and ammonium nitrate: --- Ammonium sulphate SALTS ETC ---- Ammonium sulphonitrate ---- Other | 12.5 12.5 12.5 0 0 | E-0 E-0 E-8 |
| 30059040 30059050 300660 30066010 | ---- Burn therapy dressing soaked in protective gel ---- Micro pores surgical tapes ---- Corn removers and callous removers | 0 5 | E-0 E-5 |
| 30059060 | | | E-8 E-8 E-8 |
| 30059070 30059090 | ---- Other SURGICAL CATGUT,ETC | 12.5 12.5 | E-8 E-8 E-8 |
| 300610 | ---- Sterile, surgical catgut and similar sterile suture materials and sterile tissue adhesives for surgical wound closure | | E-8 |
| 30061010 | | | |
| 30061020 | ---- Sterile laminaria and sterile laminaria tents and sterile absorbable surgical or dental haemostatics BLOOD-GROUPING REAG | 12.5 | |
| 300620 30062000 | -- Blood grouping reagents OPACIFYING FOR XRAY

str. 332

| 12.5 12.5 | E-8 E-8 |
| 300630 30063000 300640 30064000 | -- Opacifying preprations for X-ray examinations; diagnostic reagents designed to be administered to the patient DENTL CEMENT,FILLIN -- Dental cements and other dental fillings; bone reconstruction BIRTH CONTROL PILLS ---- Based on hormones ---- Based on other products of heading 2937 ---- Based on spermicides PREPS FOR MEIDCAL USE, LUBRICANT FOR OPS/EXAM | 12.5 12.5 | E-8 E-8 |
| 30067000 | Gel preparations designed to be used in human or veterinary as a lubricant for parts of the body for surgical operations examinations or as a coupling agent between the body and instruments | | |
| 300680 | -- or medical WASTE PHARMACEUTICALS | | |
| 300670 | | | |
| | GEL medicine physical | | |
| 30068000 | Waste pharmaceuticals | 12.5 | E-8 E-8 |
| 310100 31010010 310229 31022910 | | | E-8 |
| 31022990 | -- ANIMAL/VEG FERTILIZ ---- Guano | 12.5 | E-8 |
| | NITRATE -- Ammonium nitrate, whether or not in aqueous solution | 12.5 | |
| | UREA -- Urea, whether or not in aqueous solution AMMONIUM SULFATE Ammonium sulphate; double salts and mixtures of ammonium | | |
| 31022100 310230 | - | 12.5 12.5 12.5 | E-8 |
| | --- Other: ----- Animal dung --- Other: ----- Animal excreta | 12.5 | |
| | --- Other: ----- Other | | |
| | AMMONIUM | | |
| | | | E-8 |
| | DOUBLE | | |
| | | 12.5 | |
| | | 12.5 | |
| 31023000 | | | |
| | Mixtures of urea and ammonium nitrate in aqueous or | | |
| 310240 | | 12.5 | E-8 |
| | ammoniacal solution | | |

| HS Code (2002) | Description | Base rate (1.4.2006) | Staging Category |

| 31024000 | -- Mixtures of ammonium nitrate with calcium carbonate or other | 12.5 | E-8 |
| 310250 | inorganic non-fertilising substances SODIUM NITRATE| | |
| 31025000 | -- Sodium nitrate | 0 | E-0

str. 333

|
| 310260 | DOUBLE SALTS & MIXT -- Double salts and mixtures of calcium nitrate and ammonium nitrate | 12.5 | E-8 |
| 31026000 310270 | CALCIUM CYANAMIDE -- Calcium cyanamide | 12.5 | E-8 |
| 31027000 | Mixtures of urea & ammonium nitrate in aqueous or ammoniacal | | E-8 |
| 310280 | solution -- Mixtures of urea and ammonium nitrate in aqueous or ammoniacal solution | | |
| 31028000 | OTHER 3102 | 12.5 | |
| 310290 31029010 | ---- Double salts or mixtures of calcium nitrate and magnesium nitrate ---- Other | 12.5 12.5 | E-8 E-8 |
| 31029090 310310 | Superhosphates -- Superphosphates | | |
| 31031000 | BASIC | | |
| 310320 | | | |
| 31032000 | SLAG -- Basic slag | 12.5 12.5 | E-8 |
| 310390 | OTHER 3103 | | E-8 |
| | | 12.5 | |
| | | | E-8 |
| 31039000 310410 31055900 310560 31056000 310590 31059010 31059090 | -- Other Carnallite, sylvite and other crude naturasl potassium salts - Other mineral or chemical fertilisers containing the two fertilising elements nitrogen and phosphorus: --- Other OT W/PHOSPHOR,POTAS -- Mineral or chemical fertilisers containing the two fertilising elements phosphorus and potassium FERTILIZERS, NESOI ---- Mineral or chemical fertilisers containing two fertilising elements namely nitrogen and potassium ---- Other | 5 5 5 5 | E-8 E-8 E-8 E-8 E-8 |
| 32041121 | --- Disperse orange: ----- Disperse orange 11 (duranol orange G) | 12.5 | |
| 31041000 310420 31042000 | -- Carnallite, sylvite and other crude natural potassium salts POTASSIUM CHLORIDE | 12.5 | E-8 E-8 |
| | -- Potassium chloride | 10 | |
| 310430 | POTASSIUM SULFATE

str. 334

| | |
| 31043000 310490 31049000 310510 31051000 310520 31052000 310530 31053000 310540 31054000 310551 31055100 310559 | -- Potassium sulphate OTHER 3104 -- Other TABLETS,ETC =<10 KG -- Goods of this Chapter in tablets or similar forms or in packages of a gross weight not exceeding 10 W/NITRO,PHOSP,POTAS -- Mineral or chemical fertilisers containing the three fertilising elements nitrogen, phosphorus and potassium DIAMMONIUM HYDROGEN -- Diammonium hydrogen ortho phosphate (diammonium phosphate) AMMONIUM DIHYDROGEN -- Ammonium dihydrogen ortho phosphate (monoammonium phosphate) and mixtures thereof with diammonium hydrogen orthophosphate (diammonium phosphate) W/ NITRATE,PHOSPHAT - Other mineral or chemical fertilisers containing the two fertilising elements nitrogen and phosphorus: --- Containing nitrates and phosphates OT W/NITRO,PHOSPHOR | 5 12.5 12.5 5 5 5 5 | E-8 E-8 E-8 E-8 E-8 E-8 E-8 E-8 |
| 320110 32011000 320120 | QUEBRACHO EXTRACT -- Quebracho extract | 12.5 | |
| | WATTLE EXTRACT | | |
| 32012000 | -- Wattle extract | | |
| 320190 | OTHER 3201 | 12.5 | E-8 |
| 32019010 32019020 32019030 | ---- Gambier extracts ---- Myrobalan fruit extract | 12.5 12.5 | E-8 E-8 |
| 32019090 320210 | ---- Gallotannic acid (tannin, digallic acid) ---- Other SYNTHETIC ORGANIC | 12.5 12.5 | E-8 E-8 |
| 32021000 320290 32029010 32029020 | -- Synthetic organic tanning substances INORGANIC ---- Inorganic tanning substances ---- Tanning preparations, whether or not containing natural tanning | 12.5 12.5 12.5 | SEN E-8 E-8 |
| 32029030 32029090 | substances ---- Enzymatic preparations for pre-tanning | 12.5 12.5 | E-8 E-8 |
| 320300 32030010 | ---- Other COLORING,VEG/ANIMAL ---- Cutch (Catechu) extracts | 12.5 | E-8 |
| 32030020 32030030 | ---- Food colours other than synthetic ---- Lac-dye | 12.5 | E-8 |
| 32030040 32030090 | | 12.5 | E-8 E-8 |
| | ---- Other DISPERSE DYES,PREPS | 12.5 | |
| 32041119 | | | E-8 |
| | --- Disperse yellow: ----- Disperse yellow 13 (duranol brill yellow 6 G) --- Disperse yellow: ----- Other | | |
| 32041111 | | | |
| 320411 | | | |
| | ---- Natural indigo

str. 335

| 12.5 | |
| | | 12.5 | |
| | | 12.5 | E-8 |
| | | | E-8 |

| HS Code | | Description | Staging |

| (2002) | --- Disperse orange: ----- | Base rate (1.4.2006) | Category |
| 32041129 | Other Disperse red: ----- Disperse | 12.5 | E-8 |
| 32041131 32041132 | --- red 3 (serisol Disperse red: | fast pink B) 12.5 12.5 | E-8 |
| 32041133 | --- ----- Disperse red 4 (celliton --- Disperse Disperse red 9 (duranol | fast pink RF) red GN) 12.5 | E-8 |
| 32041139 | red: ----- --- Disperse red: | | E-8 |
| 32041141 | ----- Other Disperse violet: ----- | 12.5 | E-8 |
| 32041142 | --- Disperse violet 1 (duranol violet 2R) --- Disperse violet: ----- Disperse violet 4 (duranol brill violet --- brill violet | 12.5 B) 12.5 | E-8 E-8 |
| 32041143 | Disperse violet: ----- Disperse violet 8 (duranol Disperse violet: ----- Other | BR) 12.5 | E-8 |
| 32041149 | Disperse blue: ----- Disperse blue 1 | 12.5 | E-8 |
| 32041151 | --- --- (duranol brill blue --- Disperse blue: ----- Disperse blue 3 (duranol brill | CB) 12.5 | E-8 |
| 32041152 | blue --- Disperse blue: ----- Disperse blue 5 (celliton fast blue | BBN) 12.5 | E-8 |
| 32041153 | --- Disperse blue: ----- Disperse blue 6 (celliton fast blue | FFB) 12.5 12.5 | E-8 |
| 32041154 | | | |
| 32041155 | FFG) --- Disperse blue: ----- Disperse blue 14 (duranol brill blue --- Disperse blue: ----- Disperse blue 24 (duranol blue 2G) | G) 12.5 | E-8 |
| 32041156 | --- | 12.5 | E-8 |
| 32041159 | Disperse blue: ----- Other | 12.5 | E-8 |
| 32041191 | Other: ----- Disperse greens | | E-8 |
| 32041192 | --- --- Other: ----- Disperse browns | 12.5 12.5 | E-8 |
| 32041193 | Other: ----- Disperse | 12.5 | E-8 E-8 |
| | --- blacks | | |
| 32041194 | --- Other: ----- Disperse brown mixtures | 12.5 | E-8 |
| 32041195 32041196 | --- Other: ----- Disperse grey mixtures --- Other: ----- Disperse black mixtures | 12.5 12.5 | E-8 E-8 |
| 32041199 | | | |
| | --- Other: ----- Other

str. 336

| 12.5 | E-8 |
| 320412 | ACID,MORADNT DYE,PR --- Azo dyes: ----- Acid yellows | 12.5 | E-8 |
| 32041211 | --- | | |
| 32041212 | Azo dyes: ----- Acid oranges | 12.5 | E-8 |
| 32041213 | --- Azo dyes: ----- Acid red | 12.5 | E-8 |
| 32041214 | Azo dyes: ----- Acid violets | 12.5 | E-8 |
| 32041215 | --- Azo dyes: ----- Acid blues | 12.5 | E-8 |
| 32041216 | --- --- Azo dyes: ----- Acid greens | 12.5 | E-8 |
| 32041217 | --- Azo dyes: ----- Acid brown Azo dyes: ----- Acid blacks | 12.5 | E-8 |
| 32041218 | --- | 12.5 | E-8 |
| 32041219 | --- Azo dyes: ----- Other --- Acid greens (non-azo): ----- Acid green 17 (solacet fast green | 12.5 | E-8 |
| 32041221 32041222 | 2G) --- Acid greens (non-azo): ----- Acid green 27 (carbolan green G) | 12.5 | E-8 |
| 32041223 | --- Acid greens (non-azo): ----- Acid green 28 (carbolan brill green 5G) | 12.5 | E-8 |
|| --- Acid greens (non-azo): ----- Acid green 38 (alizarine cyanine green | 12.5 | E-8 |
| 32041224 | 3G) --- Acid greens (non-azo): ----- Acid green 44 (alizarine cyanine green | 12.5 | E-8 |
| | | 12.5 | E-8 |
| 32041225 | GWA) --- Acid greens (non-azo): ----- Other | 12.5 | E-8 |
| 32041229 32041231 | --- Acid black (non-azo): ----- Acid black 2 (nigrosine) --- Acid black (non-azo): ----- Acid black 48 (coomasie fast grey | 12.5 | E-8 |
| 32041232 | 3G) --- Acid black (non-azo): ----- Other | 12.5 | E-8 |
| 32041239 | | | E-8 |
| | --- Acid Blues 2, 14, 23, 25, 45, 51, 52 and 78 (non-azo): ----- Acid | 12.5 | |
| 32041241 | blue 2 (alizarine brill blue PFN) | 12.5 | E-8 |
| 32041242 | --- Acid Blues 2, 14, 23, 25, 45, 51, 52 and 78 (non-azo): ----- Acid blue 14 (solacet fast blue 4 G1) | 12.5 | E-8 |
| | --- Acid Blues 2, 14, 23, 25, 45, 51, 52 and 78 (non-azo): ----- Acid blue 23 (alizarine light blue 4 G1) | | |
| 32041243 | --- Acid Blues 2, 14, 23, 25, 45, 51, 52 and 78 (non-azo): ----- Acid | 12.5 | E-8 |
| 32041244 | blue 25 (solway ultra blue B) --- Acid Blues 2, 14, 23, 25, 45, 51, 52 and 78 (non-azo): ----- Acid | 12.5 | E-8 |
| 32041245 | blue 45 (solway blue RN) --- Acid Blues 2, 14, 23, 25, 45, 51, 52 and 78 (non-azo): ----- Acid blue 51 (alizarine sky blue FFB] | 12.5 | E-8 |
| 32041246 | --- Acid Blues 2, 14, 23, 25, 45, 51, 52 and 78 (non-azo): ----- Acid | 12.5 | E-8 |
| 32041247 | blue 52 (alizarine light- 5GL) --- Acid Blues 2, 14, 23, 25, 45, 51, 52 and 78 (non-azo): ----- | 12.5 | E-8 |
| 32041248 | blue 78 (solway sky blue B) | | |
| | Acid | 12.5 | E-8 |
| 32041251 | --- Acid blues 93, 112, 127, 138, 140 and others (non-azo): ----- Acid

str. 337

| 12.5 | E-8 |
| | blue 93 (ink blue) --- Acid blues 93, 112, 127, 138, 140 and others (non-azo): ----- Acid | | |
| | | | E-8 |
| 32041252 32041253 32041254 32041255 32041259 | blue 112 (coomasie ultra sky SE) --- Acid blues 93, 112, 127, 138, 140 and others (non-azo): ----- Acid blue 127 (brill alizarine milling blue G) --- Acid blues 93, 112, 127, 138, 140 and others blue 138 (carbolan blue B) --- Acid blues 93, 112, 127, 138, 140 and others blue 140 (carbolan brill blue 2R) --- Acid blues 93, 112, 127, 138, 140 and others | 12.5 12.5 (non-azo): ----- Acid 12.5 (non-azo): ----- Acid 12.5 (non-azo): ----- Other 12.5 | E-8 E-8 E-8 E-8 |
| 32041261 32041262 | --- Mordant dyes: ----- Yellows --- Mordant dyes: ----- Oranges --- Mordant dyes: ----- Violets | 12.5 12.5 12.5 | E-8 E-8 E-8 E-8 E-8 |
| 32041266 | --- Mordant dyes: ----- Blacks --- Mordant dyes: ----- Red II (alizarine red) | 12.5 12.5 | E-8 E-8 |
| 32041267 32041268 | --- Mordant dyes: ----- Browns | | |
| | --- Mordant dyes: ----- Blues Mordant dyes: ----- Greens | 12.5 | |
| | | 12.5 | |
| 32041263 32041264 | | | |
| | | 12.5 | E-8 |
| 32041265 | --- | | |
| | | | E-8 |
| 32041269 | | | |
| 32041291 32041292 | --- Mordant dyes: ----- Other --- Other non-azo acid dyes: ----- Acid yellows | 12.5 12.5 | |
| | | 12.5 | |
| | --- Other non-azo acid dyes: ----- Acid oranges | | E-8 E-8 |

| HS Code | Description | Base rate | (1.4.2006) | Staging |

| (2002) | --- Other non-azo acid Acid red | 12.5 | Category | Category |
| 32041293 32041294 | dyes: ----- --- Other non-azo acid dyes: ----- Acid violets ----- | 12.5 | E-8 | E-8 |
| 32041295 | --- Other non-azo acid dyes: Acid browns | 12.5 | E-8 E-8 | E-8 E-8 |
| 32041299 | --- Other non-azo acid dyes: | 12.5 | E-8 | E-8 |
| ----- Other 320413 BASIC DYES,PREPERAT matter and preparations based thereon| ----- Other 320413 BASIC DYES,PREPERAT matter and preparations based thereon| ----- Other 320413 BASIC DYES,PREPERAT matter and preparations based thereon| ----- Other 320413 BASIC DYES,PREPERAT matter and preparations based thereon| ----- Other 320413 BASIC DYES,PREPERAT matter and preparations based thereon|
| 32041310 | - Synthetic organic colouring as specified in Note 3 to this Chapter: ---- Basic azo dyes | 12.5 | E-8 | E-8 |
| 32041321 | --- Basic yellow (non-azo): ----- Yellow 2 (auramine O) --- Basic yellow | 12.5 | E-8 | E-8 |
| 32041329 32041331 | (non-azo): ----- Other --- Basic red ----- Red 1 (rhodamine 6 G) | 12.5 12.5 | E-8 | E-8 |
| 32041339 | Basic red | | E-8 | E-8 |
| | (non-azo): (non-azo): ----- Other | 12.5 | E-8 | E-8 |
| 32041341 | --- --- Basic violet (non-azo): ----- Violet 1 (methyl Violet) | 12.5 |

str. 338

| |
| 32041342 | --- Basic violet (non-azo): ----- Violet 10 (rhodamine B) Basic | 12.5 | E-8 E-8 | E-8 E-8 |
| 32041343 | --- (non-azo): ----- Violet 14 (magenta) | 12.5 | | |
| | violet --- Basic | | E-8 | E-8 |
| 32041349 | violet (non-azo): ----- Other | 12.5 | | |
| 32041351 | --- Basic blue 9 (methylene Blue) --- | 12.5 | E-8 | E-8 |
| 32041352 | (non-azo): ----- Blue Basic blue (non-azo): ----- Blue 16 (victoria Blue B) Other | 12.5 | E-8 | E-8 |
| 32041359 | --- Basic blue (non-azo): ----- | 12.5 | E-8 | E-8 |
| 32041361 | --- Basic green (non-azo): ----- Green 4 (malachite green) ----- Other | 12.5 | E-8 E-8 | E-8 E-8 |
| 32041369 | Basic green (non-azo): | | | |
| 32041391 | --- --- Other non-azo basic dyes: ----- Basic oranges | 12.5 12.5 | E-8 E-8 | E-8 E-8 |
| 32041392 | --- Other non-azo basic dyes: ----- Basic browns | 12.5 | E-8 | E-8 |
| 32041393 | --- Other non-azo basic dyes: dyes: | 12.5 | | |
| | ----- Basic black basic | | E-8 | E-8 |
| 32041399 | --- Other non-azo ----- Other | 12.5 | E-8 | E-8 |
| 320414 32041411 | DIRECT DYES,PREPS Direct yellow 12 (chrysophenine G) | | | |
| 32041419 | --- (azo): ----- Yellow --- Direct yellow (azo): ----- Other Congo | 12.5 12.5 | E-8 | E-8 |
| 32041421 32041429 | Direct red (azo): ----- red Direct red (azo): ----- | 12.5 | E-8 E-8 E-8 | E-8 E-8 E-8 |
| | --- --- Other --- | | | |
| 32041431 32041439 | Direct blue (azo): ----- Blue 1 (sky blue FF) Direct blue (azo): Other | 12.5 12.5 | E-8 | E-8 |
| 32041440 | --- ----- ---- Direct oranges (azo) | 12.5 | E-8 | E-8 |
| 32041450 | ---- Direct greens | 12.5 | E-8 | E-8 |
| | (azo) | | | |
| 32041460 | ---- Direct browns (azo) | 12.5 12.5 | E-8 | E-8 |
| 32041470 32041481 | ---- Direct blacks (azo) --- Direct dyes (non-azo): | 12.5 | E-8 E-8 | E-8 E-8 |
| 32041482 | ----- | 12.5 | | |
| 32041483 | --- Direct dyes (non-azo): --- Direct dyes (non-azo): | 12.5 | E-8 | E-8 |
| | Yellows ----- Oranges ----- Reds Violets |

str. 339

| | |
| 32041484 | --- Direct dyes (non-azo): ----- | 12.5 12.5 | E-8 E-8 | E-8 E-8 |
| 32041485 32041486 | --- Direct dyes (non-azo): ----- Blues --- Direct dyes (non-azo): ----- | 12.5 12.5 | E-8 E-8 | E-8 E-8 |
| 32041487 | Greens --- Direct dyes (non-azo): ----- Browns | 12.5 | E-8 | E-8 |
| 32041488 | --- Direct dyes (non-azo): ----- Blacks | 12.5 | E-8 | E-8 |
| 32041489 | --- Direct dyes (non-azo): ----- Other | 12.5 | E-8 | E-8 |
| 32041490 | ---- Other | 12.5 | | |
| 320415 32041511 | VAT DYE,PREPARATION --- Vat yellow: ----- Vat yellow 2 (GC) yellow 4 (indathrene | 12.5 | E-8 | E-8 |
| 32041512 | --- Vat yellow: ----- Vat golden yellow Other | 12.5 | E-8 | E-8 |
| 32041519 32041521 | --- Vat yellow: ----- --- Vat orange: 3 (brill orange RK) --- Vat orange: | 12.5 12.5 | E-8 | E-8 |
| | | | E-8 | E-8 |
| 32041522 | ----- Vat oranges ----- Vat oranges 15 (golden orange 3G) ----- Other | 12.5 | E-8 | E-8 |
| 32041529 32041531 | --- Vat orange: --- Vat red: ----- Vat red (brill pink) | 12.5 12.5 | E-8 E-8 | E-8 E-8 |
| 32041539 | --- Vat red: ----- Other --- Vat violet: | 12.5 12.5 | E-8 | E-8 |
| 32041541 32041542 | ----- violet 1 (brill violet 2R) --- Vat violet: (magenta B) | | E-8 | E-8 |
| 32041549 | Vat ----- --- Vat violet: ----- | 12.5 | E-8 | E-8 |
| | Vat violet 3 Other Vat blue: ----- Vat blue 1 (synthetic 4 | 12.5 | E-8 | E-8 |
| 32041551 | --- indigo) | 12.5 | | |
| 32041552 32041553 | --- Vat blue: ----- --- Vat blue: ----- | 12.5 | E-8 E-8 | E-8 E-8 |
| 32041554 32041555 | Vat blue Vat blue 5 (blue 2B) --- BC) | 12.5 | E-8 | E-8 |
| 32041556 | Vat blue: ----- Vat blue 6 (blue Vat blue: ----- Vat blue 20 (dark blue 30) | 12.5 12.5 | E-8 E-8 | E-8 E-8 |
| | --- --- Vat blue: ----- brill blue 4G) | | E-8 | E-8 |
| 32041557 32041558 | Vat blue 29 (indanthrene Vat blue: ----- Vat blue 43 (carbazole blue) | 12.5 12.5 | | |
| | Vat blue: ----- | | | |
| | --- --- --- | 12.5 | E-8 E-8 | E-8 E-8 |
| 32041559 | Reduced vat blues Vat blue: ----- Other | 12.5 | E-8 E-8 | E-8 E-8 |
| 32041561 32041562 | --- Vat green: ----- Vat green 1 (indanthrene brill green BFFB) --- Vat green: ----- Vat green 2 (indanthrene brill green GG) --- Vat green: ----- Vat green 4 (indanthrene brill green 3B) | 12.5 12.5 12.5 | E-8 E-8 | E-8 E-8 |
| 32041563 | (black BB)

str. 340

| | | |
| 32041564 | --- Vat green: ----- Vat green 9 | 12.5 12.5 | E-8 E-8 | E-8 E-8 |
| 32041569 32041571 | Vat green: ----- Other Vat brown: ----- Vat brown | 12.5 | | |
| 32041572 | --- --- 1 (brown BR) --- Vat brown: ----- | | | |
| | Vat RGR) | 12.5 12.5 | E-8 E-8 | E-8 E-8 |
| 32041573 | brown --- Vat brown: ----- Vat brown RRD,G) --- | | | |
| 32041579 | 3 (brown 5 (brown Vat brown: ----- Other | 12.5 | E-8 E-8 | E-8 E-8 |
| 32041581 32041582 | Vat black: ----- Vat black 9 (black RB) Vat black: ----- Vat black 25 (olive (olive | 12.5 12.5 | | |
| 32041583 | T) Vat black: ----- Vat back 27 29 | 12.5 | E-8 | E-8 |
| | --- --- --- | | | |
| | R) | | E-8 | E-8 |
| 32041584 | --- Vat black: ----- Vat black (grey BG) | 12.5 | | E-8 E-8 E-8 |
| 32041589 32041591 32041592 | --- Vat black: ----- Other --- Other: ----- Solubilised vat yellows --- Other: ----- Solubilised vat oranges | 12.5 12.5 | 12.5 | E-8 E-8 |

| HS Code | Description | Base rate | Staging |

| (2002) | | (1.4.2006) | Category |
| 32041593 | --- Other: ----- Solubilised vat reds | 12.5 | E-8 |
| 32041594 | --- Other: ----- Solubilised vat violets | 12.5 12.5 | E-8 |
| 32041595 32041596 | --- Other: ----- Solubilised vat blues --- Other: ----- Solubilised vat greens | 12.5 | E-8 E-8 |
| 32041597 | --- Other: ----- Solubilised vat blacks | 12.5 | E-8 |
| 32041599 | --- Other: ----- Other | 12.5 | E-8 |
| 320416 REACTIVE DYES,PREPS - Synthetic organic colouring matter and preparations based| 320416 REACTIVE DYES,PREPS - Synthetic organic colouring matter and preparations based| | E-8 |
| 32041610 | thereon as specified in Note 3 to this Chapter: ---- Yellows | 12.5 | E-8 |
| 32041620 | - Synthetic organic colouring matter and preparations based thereon as specified in Note 3 to this Chapter: ---- Oranges - Synthetic organic colouring matter and preparations based thereon | 12.5 | |
| 32041630 | as specified in Note 3 to this Chapter: ---- Reds - Synthetic organic colouring matter and preparations based thereon | 12.5 | E-8 |
| 32041640 | as specified in Note 3 to this Chapter: ---- Violets - Synthetic organic colouring matter and preparations based thereon | 12.5 | E-8 |
| 32041650 | as specified in Note 3 to this Chapter: ---- Blues - Synthetic organic colouring matter and preparations based thereon | 12.5 | E-8 |
| 32041660 | as specified in Note 3 to this Chapter: ---- Greens - Synthetic organic colouring matter and preparations based thereon | 12.5 | E-8 |
| 32041670 | as specified in Note 3 to this Chapter: ---- Browns - Synthetic organic colouring matter and preparations based thereon | 12.5 | E-8 |
| 32041680 | as specified in Note 3 to this Chapter: ---- Blacks | 12.5 | E-8 |
| 32041690 | - Synthetic organic colouring matter and preparations based thereon as specified in Note 3 to this Chapter: ---- Other | 12.5 | E-8 |
| 320417 32041711 | PIGMENTS & PREPARAT --- Pigment yellow: ----- Yellow 1 (hansa yellow) | 12.5 | E-8 |
| 32041719 32041720 | --- Pigment yellow: ----- Other ---- Pigment oranges --- Pigment red: ----- Toluidine red | 12.5 12.5 | E-8 E-8 |
| 32041

str. 342

| E-8 |
| | ----- | | |
| 32041964 | --- Sulphur based colouring matters: ----- Blues ----- | 12.5 | E-8 |
| 32041965 | --- Sulphur based colouring matters: Greens --- Browns | 12.5 | E-8 |
| 32041966 | Sulphur based colouring matters: based colouring matters: | 12.5 | E-8 |
| | ----- --- Blacks | | |
| 32041967 32041969 | Sulphur ----- Sulphur based colouring matters: ----- | 12.5 | E-8 |
| 32041971 | --- Solvent based colouring matters: ----- | 12.5 | E-8 |
| | Other --- --- Solvent based colouring matters: ----- --- Solvent based colouring matters: ----- | 12.5 | E-8 |
| 32041972 | Yellows Oranges Reds | 12.5 12.5 | E-8 |
| 32041973 32041974 | --- Solvent based colouring matters: ----- --- Solvent based colouring matters: ----- | 12.5 | E-8 |
| 32041975 | Violets Blues | 12.5 | E-8 |
| 32041976 | --- Solvent based colouring matters: ----- Greens | 12.5 | E-8 E-8 |
| 32041977 | Solvent based colouring matters: ----- Browns Solvent based colouring matters: ----- Blacks | 12.5 | E-8 |
| 32041978 | --- --- | 12.5 | E-8 |
| 32041979 32041981 | --- Solvent based colouring matters: ----- Other Food colouring matters: ----- Yellow 3 (sunset yellow) | 12.5 | E-8 |
| 32041982 | --- --- Food colouring matters: ----- Yellow 4 (tartrazine) | 12.5 | E-8 |
| 32041983 | Food colouring matters: ----- Reds 5 to 8 (poncean) | 12.5 | E-8 |
| 32041984 32041985 | --- --- Food colouring matters: ----- Red 9 (amaranth) --- Food colouring matters: ----- Oranges | 12.5 | E-8 |
| | | 12.5 | E-8 |
| 32041986 | --- Food colouring matters: ----- Violets | 12.5 | E-8 |
| 32041987 32041988 | --- Food colouring matters: ----- Greens --- Food colouring matters: ----- Browns --- | 12.5 | E-8 |
| | | 12.5 | E-8 |
| 32041989 32041990 | Food colouring matters: ----- Other | 12.5 | E-8 |
| 320420 32042010 | ---- Other FLUORESCNT BRIGHTNG ---- Optical whitening agents | 12.5 12.5 | E-8 E-8 |
| 32042090 | ---- Other | 12.5 12.5 | E-8 E-8 |
| 320490 32049000 | OTHER 3204 -- Other | | |
| 320500 | COLOR LAKES | 12.5 | SEN |
| 32050000 | -COLOUR LAKES; PREPARATIONS AS SPECIFIED IN NOTE 3 TO THIS CHAPTER BASED ON COLOUR LAKES | 12.5 | E-8 |
| | PIG/PREP=>80%T DIOX | | |
| | | | E-8 |
| 320611 32061110 | ---- Pearlsent pigment (titanium dioxide, coated micananeous and lustres pearl pigment) | 12.5 | |
| 32061190 320619 32061900 | ---- Other O TIT DIOX PREP+PIG - Pigments and preparations based on titanium dioxide: --- Other | 12.5 | E-8 E-8 |
| 320620 | CHROMIUM COMPOUND | 12.5 | E-8 |
| 32062000 320630 | -- Pigments and preparations based on chromium compounds PIGMNT,PREP CADMIUM -- Pigments and preparations based on cadmium compounds | 12.5 12.5 | E-8 |
| 32063000 320641 | ULTRAMARINE PREPS - Other colouring matter and other preparations: --- Utramarine and preparations based thereon | | SEN |
| | | 12.5 | |
| 32064100 | | | |
| 320642 | | | |
| | PIGMT,PREP ZINC SUL - Other colouring matter and other preparations: --- Lithopone and | | |
| 32064200 | other pigments and preparations based on zinc sulphide PIGM,PREP HEXACYANO - Other colouring matter and other preparations: --- Pigments and | 12.5 | E-8 |
| 320643 | preparations based on hexacyanoferrates (ferrocyanides and | 12.5 | E-8 |
| | | 12.5 12.5 | EXC EXC |
| 32064300 | ferricyanides) | 12.5 12.5 | EXC |
| 320649 32064910 | OTHER COLORNG,PREPS ---- Red oxide | | EXC |
| 32064920 32064930 32064940 | ---- Persian red ---- Yellow ochre ---- Bronze powder | | |

| HS Code | Description | Base rate (1.4.2006) | Staging Category |

| (2002) 32064990 | Other | 12.5 | EXC |
| 320650 | ---- INORGANIC LUMINOPHO | | |
| 32065000 | -- Inorganic products of a kind used as luminophores | 12.5 | E-8 |
| 320710 32071010 | PIGM,OPACIFIER,COLR ---- Prepared organic dye-stuff pigments, dry | 12.5 | E-8 |
| 32071020 | ---- Prepared organic dye-stuff pigments, paste | 12.5 | E-8 |
| 32071030 | ---- Prepared inorganic pigments | 12.5 | E-8 |
| 32071040 | ---- Prepared opacifiers prepared colours and similar preparations | 12.5 | E-8 |
| 32071090 | ---- Other | 12.5 | E-8 |
| 320720 | VITR ENAML,GLAZES,E | | |
| 32072010 | ---- Vitrifiable enamels and glazes | 12.5 | E-8 |
| 32072020 | ---- Engobes (slips) and similar preparations LUSTRES,ETC | 12.5 | E-8 |
| 320730 | LIQUID -- Liquid lustres and similar preparations | | |
| 32073000 | GLASS FRIT,OT GLASS | 12.5 | E-8 |
| 320740 32074000 | -- Glass frit and other glass, in the form of powder, granules or | 10 | |
| | flakes | | E-8 |
| 320810 | POLYESTR | 12.5 | |
| 32081010 32081020 | ---- Enamels ---- Lacquers | 12.5 | E-8 E-8 |
| 32081030 | ---- Varnishes | 12.5 | E-8 |
| 32081090 | ---- Other | 12.5 | E-8 |
| 320820 | ACRYLC,VINYL | | |
| 32082010 | ---- Enamels | 12.5 | E-8 |
| 32082020 | ---- Lacquers | 12.5 | E-8 |
| 32082030 | ---- Varnishes | 12.5 | E-8 |
| 32082090 | ---- Other | | |
| 320890 | OTHER 3208

str. 343

| 12.5 | E-8 |
| 32089011| --- Based on cellulose nitrate or other cellulose derivatives: ----- Nitrocellulose lacquers | 12.5 | E-5 |
| 32089019 32089021 | --- Based on cellulose nitrate or other cellulose derivatives: ----- Other --- Enamels: ----- Synthetic enamel, ultra white paints | 12.5 | E-5 E-5 |
| 32089022 | --- Enamels: ----- Synthetic enamel, other colours | 12.5 | |
| | | 12.5 | E-5 |
| 32089029 32089030 | --- Enamels: ----- Other | 12.5 | E-5 |
| 32089041 | ---- Lacquers --- Varnishes: ----- Insulating varnish | 12.5 12.5 | E-5 E-5 |
| 32089049 | --- Varnishes: ----- Other | 12.5 | E-5 |
| 32089050 | ---- Slip agents | 12.5 | E-5 |
| 32089090 320910 | ---- Other ACRYLIC,VINYL | 12.5 | E-5 |
| 32091010 | ---- Acrylic emulsion | 12.5 | E-8 |
| 32091090 | ---- Other | 12.5 | E-8 |
| 320990 | OTHER 3209 | | E-8 |
| 32099010 | ---- Dispersion paints | 12.5 | E-8 |
| 32099020 | ---- Emulsion paints not elsewhere specified or included | 12.5 | E-8 |
| 32099090 321000 | ---- Other OT PAINT,ET;WTR PGM --- Distempers: ----- Dry | 12.5 12.5 | |
| 32100011 | distemper, including cement based water --- Distempers: ----- Oil bound | 12.5 | EXC EXC |
| 32100012 32100019 | distemper --- Distempers: ----- Other | 12.5 | EXC EXC |
| 32100020 32100030 | ---- Prepared water pigments of a kind used for finishing leather ---- Metallic powder or flakes prepared as paints | 12.5 12.5 | |
| 32100040 | ---- Poly tetra fluoro ethylene (PTFE) or silicon resin based coating | | EXC |
| | materials | | EXC |
| 321100 | | 12.5 | |
| 32100090 | ---- Other | 12.5 | |
| | PREPARED DRIERS | | |
| 32110000 | -PREPARED DRIERS | 12.5 | EXC |
| 321210 | STAMPING FOILS | | E-8 |
| 32121000 | -- Stamping foils | 12.5 | E-8 |
| 321290 32129010 | NONAQ PIGMENTS ---- Pigments in linseed oil, white spirit, spirit of turpentine, varnish | 12.5 | E-8 E-8 |
| 32129020 | and other paints or enamel media not elsewhere specified or included ---- Dyes and other colouring matter put up in forms or packings for retail sale | 12.5 12.5 | E-8 |
| 32129030 32129090 | ---- Aluminium paste ---- Other | | |
| | ARTISTS COLOR SET | 12.5 | E-8 |
| 321310 32131000 | -- Colours in sets | 12.5 | E-8 |
| 321390 32139000 | ARTIST COLOR,NT SET -- Other | 12.5 | E-8 |
| 321410 32141000 | MASTIC;PAINTER FILL -- Glaziers' putty, grafting putty, resin cements, caulking compounds and other mastics; painters' fillings | 12.5 | E-8 |
| 32149090 321511 32151110 | ---- Other PRINTING INK, BLACK | 12.5 | SEN |
| | ---- Lithographic ink and jelly | | E-8 |
| 32151120 32151130 | | | |
| 32151140 32151190 | ---- Newspaper ink | 12.5 12.5 | E-8 E-8 |
| | ---- Rotary ink | 12.5 | E-8 E-8 |
| | ---- Other | 12.5 | |
| | ---- Screen printing ink | 12.5 | |

| HS Code | Description | Base rate | Staging |

| (2002) 321519 | PRINTING INK,NT BLK | (1.4.2006) | Category |
| 32151910 | ---- Lithographic ink and jelly

str. 345

| 12.5 | E-8 |
| 330111 | OILS OF BERGAMOT - Essential oils of citrus fruit: --- Of bergamot | | |
| 33011100 330112 | OILS OF ORANGE | 20 | RED |
| 33011200 | - Essential oils of citrus fruit: --- Of orange | 20 | RED |
| 330113 | | | |
| 33011300 | OILS OF LEMON | | |
| 330114 | - Essential oils of citrus fruit: --- Of lemon Essential oils of lime | 20 | RED |
| 33011400 | - Essential oils of citrus fruit: --- Of lime OILS OTH CITRUS FRT | | RED |
| 330119 |

str. 346

| 20 | |
| 33011910 33011990 | ---- Citronella oil | 20 | EXC |
| | ---- Other | 20 | EXC |
| 330121 33012100 | OILS OF GERANIUM - Essential oils other than those of citrus fruit: --- Of geranium | 20 | SEN |
| 330122 | Essential oils of jasmin | | |
| 33012210 | ---- Jasmin concentrate | 20 | SEN |
| 33012290 | ---- Other OILS LAVENDER,LAVAN | 20 | SEN |
| 330123 | - Essential oils other than those of citrus fruit: --- Of lavender or of | | |
|| lavandin | | |
| 33012300 | OILS OF PEPPERMINT

str. 347

| 20 | SEN |
| | - Essential oils other than those of citrus fruit: --- Of peppermint | 20 20 | SEN SEN |
| 330124 330125 | (Mentha piperita) OILS OF OTHER MINTS | 20 | SEN |
| 33012400 33012510 33012520 | ---- Spearmint oil (ex-mentha spicata) ---- Water mint-oil (ex-mentha aquatic) ---- Horsemint oil (ex-mentha sylvestries) | 20 | SEN SEN |
| 33012530 33012540 | ---- Bergament oil (ex-mentha citrate) ---- Other | 20 20 | |
| 33012590 330126 | | | SEN |
| 33012600 330129 | Essential oil of vetiver | | |
| | - Essential oils other than those of citrus fruit: --- Of vetiver OTHER OILS | 20 | SEN |
| | --- Anise oil; cajeput oil; cananga oil; caraway oil; cassia oil; cedarwood oil; cinnamon bark oil; cinnamon leaf oil: ----- Anise oil | | |
| 33012911 |

str. 348

| 20 | SEN |
| 33012912 | --- Anise oil; cajeput oil; cananga oil; caraway oil; cassia oil; | 20 | SEN |
| | cedarwood oil; cinnamon bark oil; cinnamon leaf oil: ----- Cajeput oil --- Anise oil; cajeput oil; cananga oil; caraway oil; cassia oil; | 20 | |
| 33012913 | cedarwood oil; cinnamon bark oil; cinnamon leaf oil: ----- Cananga oil | | SEN |
| 33012914 | --- Anise oil; cajeput oil; cananga oil; caraway oil; cassia oil; cedarwood oil; cinnamon bark oil; cinnamon leaf oil: ----- Caraway oil --- Anise oil; cajeput oil; cananga oil; caraway oil; cassia oil; | 20 | SEN |
| 33012915 33012916 33012917 33012918 33012921 33012922 33012923 33012924 33012925 33012926 33012927 | cedarwood oil; cinnamon bark oil; cinnamon leaf oil: ----- Cassia oil --- Anise oil; cajeput oil; cananga oil; caraway oil; cassia oil; cedarwood oil; cinnamon bark oil; cinnamon leaf oil: ----- Cedarwood oil --- Anise oil; cajeput oil; cananga oil; caraway oil; cassia oil; cedarwood oil; cinnamon bark oil; cinnamon leaf oil: ----- Cinnamon --- Anise oil; cajeput oil; cananga oil; caraway oil; cassia oil; cedarwood oil; cinnamon bark oil; cinnamon leaf oil: ----- Cinnamon --- Clove leaf or stem, oil; coriander seed oil; dill oil; eucalyptus oil; fennel seed oil; ginger oil; ginger grass oil; clove bud oil: ----- Clove leaf or stem, oil --- Clove leaf or stem, oil; coriander seed oil; dill oil; eucalyptus oil; fennel seed oil; ginger oil; ginger grass oil; clove bud oil: ----- Coriander seed oil --- Clove leaf or stem, oil; coriander seed oil; dill oil; eucalyptus oil; fennel seed oil; ginger oil; ginger grass oil; clove bud oil: ----- Dill oil (anethum oil) --- Clove leaf or stem, oil; coriander seed oil; dill oil; eucalyptus oil; fennel seed oil; ginger oil; ginger grass oil; clove bud oil: ----- Eucalyptus oil --- Clove leaf or stem, oil; coriander seed oil; dill oil; eucalyptus oil; fennel seed oil; ginger oil; ginger grass oil; clove bud oil: ----- Fennel seed oil --- Clove leaf or stem, oil; coriander seed oil; dill oil; eucalyptus oil; fennel seed oil; ginger oil; ginger grass oil; clove bud oil: ----- Ginger oil --- Clove leaf or stem, oil; coriander seed oil; dill oil; eucalyptus oil; fennel seed oil; ginger oil; ginger grass oil; clove bud oil: ----- Ginger grass oil fennel seed oil; ginger oil; ginger grass oil; clove bud oil: ----- Clove bud oil | 20 20 20 20 20 20 20 20 20 20 20 20 | SEN SEN SEN SEN SEN SEN SEN SEN SEN SEN SEN |
| 33012928 | | | |
| | --- Clove leaf or stem, oil; coriander seed oil; dill oil; eucalyptus oil; | | |
| |

str. 349

| | SEN |

| HS Code (2002) | Description | Base rate (1.4.2006) | Staging Category |

| 33012931| --- Tuberose concentrate; nutmeg oil; palmarosa oil; patchouli oil; pepper oil; petitgrain oil; sandalwood oil; rose oil: ----- Tuberose concentrate | 20 | SEN |
| 33012932 | --- Tuberose concentrate; nutmeg oil; palmarosa oil; patchouli oil; pepper oil; petitgrain oil; sandalwood oil; rose oil: ----- Nutmeg oil | 20 | SEN |
| 33012933 | --- Tuberose concentrate; nutmeg oil; palmarosa oil; patchouli oil; pepper oil; petitgrain oil; sandalwood oil; rose oil: ----- Palmarosa oil | 20 | SEN |
| 33012934 | --- Tuberose concentrate; nutmeg oil; palmarosa oil; patchouli oil; pepper oil; petitgrain oil; sandalwood oil; rose oil: ----- Patchouli oil | 20 | SEN |
| 33012935 | --- Tuberose concentrate; nutmeg oil; palmarosa oil; patchouli oil; pepper oil; petitgrain oil; sandalwood oil; rose oil: ----- Pepper oil | 20 | SEN |
| 33012936 | --- Tuberose concentrate; nutmeg oil; palmarosa oil; patchouli oil; pepper oil; petitgrain oil; sandalwood oil; rose oil: ----- Petitgrain oil | 20 | SEN |
| 33012937 | --- Tuberose concentrate; nutmeg oil; palmarosa oil; patchouli oil; | 20 | |
| | pepper oil; petitgrain oil; sandalwood oil; rose oil: ----- Sandalwood oil --- Tuberose concentrate; nutmeg oil; palmarosa oil; patchouli oil; | | SEN |
| 33012938 | pepper oil; petitgrain oil; sandalwood oil; rose oil: ----- Rose oil | 20 | SEN |
| 33012941 | --- Camphor oil; lemon grass oil; ylang ylang oil; davana oil; cumin oil; celery seed oil, garlic oil, paprika oil, turmeric oil: ----- Camphor oil | 20 | SEN |
| 33012942 | --- Camphor oil; lemon grass oil; ylang ylang oil; davana oil; cumin oil; celery seed oil, garlic oil, paprika oil, turmeric oil: ----- Lemon grass oil --- Camphor oil; lemon grass oil; ylang ylang oil; davana oil; cumin oil; | 20 | SEN |
| 33012943 | celery seed oil, garlic oil, paprika oil, turmeric oil: ----- Ylang ylang oil | 20 | SEN |
| 33012944 | --- Camphor oil; lemon grass oil; ylang ylang oil; davana oil; cumin oil; celery seed oil, garlic oil, paprika oil, turmeric oil: ----- Davana oil | 20 | SEN |
| 33012945 | --- Camphor oil; lemon grass oil; ylang ylang oil; davana oil; cumin oil; celery seed oil, garlic oil, paprika oil, turmeric oil: ----- Cumin oil --- Camphor oil; lemon grass oil; ylang ylang oil; davana oil; cumin oil; | 20 | SEN |
| 33012946 | celery seed oil, garlic oil, paprika oil, turmeric oil: ----- Celery seed oil | 20 | SEN |
| 33012947 | --- Camphor oil; lemon grass oil; ylang ylang oil; davana oil; cumin oil; celery seed oil, garlic oil, paprika oil, turmeric oil: ----- Garlic oil oil; | 20 | SEN |
| 33012948 33012949 | --- Camphor oil; lemon grass oil; ylang ylang oil; davana oil; cumin celery seed oil, garlic oil, paprika oil, turmeric oil: ----- Paprika oil --- Camphor oil; lemon grass oil; ylang ylang oil; davana oil; cumin oil; | 20 20 | SEN SEN |
| 33012950 | celery seed oil, garlic oil, paprika oil, turmeric oil: ----- Turmeric oil ---- Spices' oils not elsewhere specified or included | 20 | SEN |
| 33012990 | ---- Other | 20 | SEN |
| 330130 | RESINOIDS ---- Agar oil | 12.5 | RED |
| 33013010 33013091 | -- Other: ----- Flavouring essences, all types, including those for Other: ----- Other | 20 | RED |
| 33013099 330190 | -- O ESSNTL OIL CONCNT | 20 | RED |
| 33019011 | --- Fenugreek, ginger, pepper, turmeric, cardamom, celery seed and nutmeg oleoresins: ----- Fenugreek oleoresins | 20 | RED |
| 33019012 | --- Fenugreek, ginger, pepper, turmeric, cardamom, celery seed and nutmeg oleoresins: ----- Ginger oleoresins --- Fenugreek, ginger, pepper, turmeric, cardamom, celery seed and | 20 | RED |
| 33019014 | --- Fenugreek, ginger, pepper, turmeric, cardamom, celery seed and nutmeg oleoresins: ----- Turmeric oleoresins | 20 | RED |
| 33019015 | --- Fenugreek, ginger, pepper, turmeric, cardamom, celery seed and nutmeg oleoresins: ----- Cardamom oleoresins | 20 | RED |
| | --- Fenugreek, ginger, pepper, turmeric, cardamom, celery seed and nutmeg oleoresins: ----- Celery seed oleoresins | 20 | |
| 33019016 | --- Fenugreek, ginger, pepper, turmeric, cardamom, celery seed and | | RED |
| 33019017 33019021 | nutmeg oleoresins: ----- Nutmeg oleoresins --- Clove, capsicum, coriander, cumin and fennel oleoreins and oleoresins of spices not elsewhere specified or included: ----- Clove | 20 20 | RED RED |
| 33019022 | oleoresins --- Clove, capsicum, coriander, cumin and fennel oleoreins and oleoresins of spices not elsewhere specified or included: ----- Capsicum oleoresins | 20 | RED |
| 33019023 | --- Clove, capsicum, coriander, cumin and fennel oleoreins and oleoresins of spices not elsewhere specified or included: ----- Coriander oleoresins | 20 | RED |
| 33019024 | --- Clove, capsicum, coriander, cumin and fennel oleoreins and oleoresins of spices not elsewhere specified or included: ----- Cumin oleoresins | 20 | RED |
| | --- Clove, capsicum, coriander, cumin and fennel oleoreins and oleoresins of spices not elsewhere specified or included: ----- Fennel | 20 | |
| 33019025 33019029 | oleoresins --- Clove, capsicum, coriander, cumin and fennel oleoreins and oleoresins of spices not elsewhere specified or included: ----- | 20 | RED RED |
| 33019031 | --- Attars of all kinds in fixed oil base; mustard oil aroma essence of ambrettolide (ambrette seed oil essence): ----- Attars of all kinds in fixed oil base | 20 | RED |
| 33019032 | --- Attars of all kinds in fixed oil base; mustard oil aroma essence of ambrettolide (ambrette seed oil essence): ----- Mustard oil aroma --- Attars of all kinds in fixed oil base; mustard oil aroma essence of | 20 | RED |
| 33019033 | ambrettolide (ambrette seed oil essence): ----- Essence of ambrettolide (ambrette seed oil essence) | 20 | RED |

| HS Code (2002) | Description | Base rate (1.4.2006) | Staging Category |

| 33019041| --- Concentrates of essential oils in fats, in fixed oils or in waxes or the like, obtained by cold absorption or by maceration not elsewhere specified or included: ----- Flavouring essences, all types, including those for liquors | 20 | RED |
| 33019049 | --- Concentrates of essential oils in fats, in fixed oils or in waxes or the like, obtained by cold absorption or by maceration not elsewhere specified or included: ----- Other | 20 | RED |
| 33019051 | --- Terpenic by-products of the deterpenation of essential oils: ----- Flavouring essences, all types, including those for liquors --- Terpenic by-products of the deterpenation of essential oils: ----- | 20 | RED |
| 33019059 | | 20 | RED |
| 33019060 | ---- Aqueous distillates of essential oils, not elsewhere specified or included essences, all | 20 | RED |
| 33019071 | --- Aqueous solutions of essential oils: ----- Flavouring types, including those for liquors | 20 | RED |
| 33019079 | --- Aqueous solutions of essential oils: ----- Other | 20 | RED |
| 33019090 | ---- Other | 20 | RED |
| 330210 | FOOD,DRINK INDUSTRY | | |
| 33021010 33021090 | ---- Synthetic flavouring essences ---- Other

str. 350

| 100 | EXC |
| 330290 | OTHER | 100 | EXC |
| 33029011 | --- Mixtures of aromatic chemicals and essential oils as perfume base: ----- Synthetic perfumery compounds | 12.5 | SEN |
| 33029012 | --- Mixtures of aromatic chemicals and essential oils as perfume base: ----- Synthetic essential oil | 12.5 | SEN |
| 33029019 | --- Mixtures of aromatic chemicals and essential oils as perfume base: ----- Other | 12.5 | SEN |
| 33029020 | ---- Aleuritic acid | 12.5 | SEN |
| 33029090 | ---- Other | | |
| 330300 | PERFUME,TOILET WATR | 12.5 | SEN |
| 33030010 | ---- Eau-de-cologne | 12.5 | EXC |
| 33030020 33030030 | ---- Rose water ---- Keora water | 12.5 | EXC EXC |
| | | 12.5 | |
| 33030040 | ---- Perfumes and perfumery compounds not containing spirit (excluding aqueous distillates) | 12.5 | EXC |
| 33030050 | ---- Perfumes containing spirit included | 12.5 | EXC |
| 33030060 33030090 | ---- Spirituous toilet preparations not elsewhere specified or ---- Other | 12.5 | EXC |
| 330410 | LIP MAKE-UP PREPAR. | 12.5 | EXC |
| 33041000 330420 | -- Lip make-up preparations EYE MAKE-UP PREPAR. | 12.5 | E-8 |
| 33042000 | -- Eye make-up preparations | 12.5 | E-8 |
| 330430 | NAIL PREPARATIONS | | |
| 33043000 | -- Manicure or pedicure preparations | 12.5 | E-8 |
| 330491 | MAKE-UP,POWDER,ETC | | |
| 33049110 | ---- Face powders | 12.5 | E-8 |
| 33049120 | ---- Talcum powders | | |
| 33049190 | ---- Other | 12.5 | E-8 |
| | OTHER BEAUTY PREPAR | 12.5 | |
| 330499 | | | E-8 |
| 33049910 33049920 | ---- Face creams ---- Nail polish or lacquers | 12.5 | E-8 |
| | | 12.5 | E-8 |
| 33049930 | ---- Moisturising lotion | 12.5 | |
| 33049940 | ---- Sindur, bindi, kumkum | 12.5 | E-8 |
| | | | E-8 |
| 33049990 | ---- Turmeric preparations | | |
| 33049950 | | 12.5 | E-8 |
| 330510 | ---- Other SHAMPOOS | 12.5 | E-8 |
| 33051010 | ---- Containing spirit | 12.5 | E-8 |
| | ---- Other | 12.5 | E-8 |
| 33051090 330520 | PERMANENTS -- Preparations for permanent waving or straightening | 12.5 | E-8 |
| 33052000 330530 33053000 330590 33059011 | HAIR LACQUERS -- Hair lacquers OTHER HAIR PREP --- Hair oil: ----- Perfumed | 12.5 12.5 12.5 | E-8 E-8 E-8 |
| 33059019 33059020 | --- Hair oil: ----- Other | | |
| 33059030 | ---- Brilliantines (spirituous) | 12.5 | E-8 |
| 33059040 | ---- Hair cream | 12.5 | E-8 |
| 33059050 | ---- Hair dyes (natural, herbal or synthetic) ---- Hair fixers | 12.5 | E-8 E-8 |
| 33059090 | | 12.5 | |
| | ---- Other | | |
| 330610 | | 12.5 | E-8 |
| 33061010 33061020 | DENTIFRICES ---- In powder ---- In paste | 12.5 12.5 | E-8 E-8 |
| 330620 33062000 330690 33069000 330710 33071010 33071090 | YRN CLN BETWN TEETH -- Yarn used to clean between the teeth (dental floss) OTHER ORAL/DENTAL P -- Other SHAVING PRODUCTS ---- Shaving cream ---- Other | 12.5 12.5 12.5 12.5 | E-8 E-8 E-8 E-8 |
| 330720 | PERSNL DEODOR/ANTIP | 12.5 | E-8 |
| | -- Personal deodorants and anti-perspirants | | |
| 33072000 |

str. 351

| | |

| HS Code | Description | Base rate (1.4.2006) | Staging Category |

| (2002) 330730 | BATH PREPARATIONS | | |
| 33073010 | ---- Bath oil (thailam) | 12.5 | E-8 |
| 33073090 330741 | ---- Other BURNING ORDORIFROUS | 12.5 | E-8 |
| 33074100 | - Preparations for perfuming or deodorizing rooms, including odoriferous preparations used during religious rites: --- 'Agarbatti' and| 12.5 | |
| | other odoriferous preparations which operate by burning PERFUM/DEODOR ROOMS | | EXC |
| 330749 33074900 | - Preparations for perfuming or deodorizing rooms, including | 12.5 | E-8

str. 352

|
| 330790 | odoriferous preparations used during religious rites: --- Other OTHER BEAUTY PROD ---- Depilatories | | |
| 33079010 | | 12.5 | E-8 |
| 33079020 | ---- Sterile contact lens care solution | 12.5 | E-8 |
| 33079090 | ---- Other | | |
| 340111 | TOILET USE BARS | 12.5 | E-8 |
| 34011110 | ---- Medicated toilet soaps | 12.5 | E-8 |
| 34011120 | ---- Shaving soaps other than shaving cream | 12.5 | E-8 |
| 34011190 | ---- Other | 12.5 | E-8 |
| 340119

str. 353

| NOT TOILET USE BARS --- Bars and blocks of not less than 500 gm in weight: ----- | | |
| 34011911 | Industrial soap | 12.5 | EXC |
| 34011919 | --- Bars and blocks of not less than 500 gm in weight: ----- Other | 12.5 | EXC |
| 34011920 34011930 | ---- Flakes, chips and powder ---- Tablets and cakes | 12.5 12.5 | EXC EXC |
| | --- Household and laundry soaps not elsewhere specified or included: | | |
| 34011941 | ----- Household soaps | 12.5 | EXC |
| | --- Household and laundry soaps not elsewhere specified or included: ----- Laundry soaps | | |
| 34011942 | | 12.5 | EXC |
| 34011990 | ---- Other

str. 354

| 12.5 | EXC |
| 340120 | SOAP, NOT IN BARS | | E-8 |
| 34012000 | -- Soap in other forms ORG. SUF0ACT PROD FOR WASHING SKIN, LIQ/CRM, RETA | 12.5 | |
| 340130 34013011 | --- For toilet use (including medicated products): ----- Medicated toilet soaps | 12.5 | E-8 |
| 34013012 | --- For toilet use (including medicated products): ----- Shaving cream and shaving gel --- For toilet use (including medicated products): ----- Other | 12.5 12.5 | E-8 |
| | | | E-8 |
| 34013019 34013090 340211 34021110 34021190 340212 34021200 340213 34021300 340219 34021900 340220 34022010 34022020 34022090 340290 34029011 34029012 34029019 34029020 34029030 34029041 | ---- Other ANIONIC CLEANING ---- Silicone surfactant ---- Other CATIONIC CLEANING - Organic surface-active agents, whether or not put up for retail sale: - -- Cationinc NONIONIC CLEANING - Organic surface-active agents, whether or not put up for retail sale: - -- Non-ionic OTHER ORGANIC - Organic surface-active agents, whether or not put up for retail sale: - -- Other RETAIL SALE WASHING ---- Washing preparations (including auxili ary washing preparations) and cleaning preparations, having a basis of soap or other organic surface active agents ---- Cleaning or degreasing preparations not having a basis of soap or other organic surface active agents ---- Other NON RETAIL WASHING --- Synthetic detergents: ----- Washing preparations (including auxiliary washing preparations) and cleaning preparations, having a basis of soap or other organic surface active agents --- Synthetic detergents: ----- Cleaning or degreasing preparations not having a basis of soap or other organic surface active agents --- Synthetic detergents: ----- Other ---- Sulphonated or sulphated or oxidized or chlorinated castor oil; sulphonated or sulphated or oxidized or chlorinated fish oil; sulphonated or sulphated or oxidized or chlorinated sperm oil; sulphonated or sulphated or oxidized or chlorinated neats foot oil ---- Penetrators --- Wetting agents: ----- Washing preparations (including auxiliary washing preparations) and cleaning preparations, having a basis of soap or other organic surface active agents --- Wetting agents: ----- Cleaning or degreasing preparations not --- Wetting agents: ----- Other --- Washing preparations whether or not containing soap: ----- | 12.5 12.5 12.5 12.5 12.5 12.5 12.5 12.5 12.5 12.5 12.5 12.5 12.5 12.5 12.5 12.5 | E-8 E-8 E-8 SEN SEN SEN E-8 E-8 E-8 E-8 E-8 E-8 E-8 E-8 E-8 E-8 |
| 34029042 34029049 | having a basis of soap or other organic surface active agents | 12.5 | E-8 E-8 |
| | Washing preparations (including auxiliary washing preparations) and

str. 355

| 12.5 | |
| 34029051 | cleaning preparations, having a basis of soap or other organic surface active agents --- Washing preparations whether or not containing soap: ----- | | |
| | Cleaning or degreasing preparations not having a basis of soap or other organic surface active agents | 12.5 | E-8 |
| 34029052 | | | |

| HS Code (2002) | Description | Base rate (1.4.2006) | Staging Category |

| 34029059 | --- Washing preparations whether or not containing soap: ----- Other| 12.5 | E-8 |
| 34029091 | --- Other: ----- Washing preparations (including auxiliary washing preparations) and cleaning preparations, having a basis of soap or other organic surface active agents | 12.5 | E-8 |
| 34029092 | --- Other: ----- Cleaning or degreasing preparations not having a basis of soap or other organic surface active agents | 12.5 | E-8 |
| 34029099 | --- Other: ----- Other FOR TEXTILES,N OILS | 12.5 | E-8 |
| 340311 34031100 | - Containing petroleum oils or oils obtained from bituminous minerals: --- Preparations for the treatment of textile materials, leather, | 12.5 | E-8 |
| 340319 34031900 | furskins or other materials FOR TEX BITUMINOUS - Containing petroleum oils or oils obtained from bituminous minerals: | 12.5 | E-8 |
| 340391 34039100 | --- Other FOR TEXTILES,ETC - Other: --- Preparations for the treatment of textile materials, leather, furskins or other materials NOT CONT PETRO OILS | 12.5 | E-8 |
| 340399 34039900 | - Other: --- Other OF CHEM MOD LIGNITE | 12.5 | E-5 |
| 340410 | | | |
| 34041000 | -- Of chemically modified lignite POLYETHYLENE GLYCOL | 12.5 | E-8 |
| 340420 34042000 340490 | -- Of poly (oxyethylene) (polyethylene glycol) OF OTHER | 12.5 | E-8 |
| 34049010 | ---- Sealing wax (including bottle sealing wax) in sticks, cakes or similar forms | 12.5 | E-8 |
| 34049020 | ---- Polyethylene wax --- Artificial waxes (including water soluble waxes) prepared waxes, | 12.5 | E-8 |
| 34049031 | not emulsified or containing solvents: ----- Poly brominated biphenyls | 12.5 | E-8 |
| 34049032 | --- Artificial waxes (including water soluble waxes) prepared waxes, not emulsified or containing solvents: ----- Poly chlorinated biphenyls | 12.5 | E-8 |
| 34049033 | --- Artificial waxes (including water soluble waxes) prepared waxes, not emulsified or containing solvents: ----- Poly chlorinated terphenyls | 12.5 | E-8 |
| 34049039 | --- Artificial waxes (including water soluble waxes) prepared waxes, not emulsified or containing solvents: ----- Other | 12.5 | E-8 |
| 34049090 340510 | ---- Other FOR FOOTWEAR,ETC | 12.5 | E-8 |
| 34051000 340520 | -- Polishes, creams and similar preparations for footwear or leather FOR WOOD | 12.5 | E-8 |
| 34052000 | -- Polishes, creams and similar preparations for the maintenance of wooden furniture, floors or other wood work | 12.5 | E-8 |
| 340530 | COACHWORK,NT METAL -- Polishes and similar preparations for coach-work, other than metal polishes | 12.5 | E-8 |
| 34053000 340540 34054000 340590 | SCOURING PASTE,POWD -- Scouring pastes and powders and other scouring preparations OT POLISH,CREAM,ETC | 12.5 | E-8 |
| 34059010 | ---- Polishes and compositions for application to metal including diamond polishing powder or paste | 12.5 | E-8 |
| 34059090 340600 | ---- Other CANDLES,TAPERS,ETC | 12.5 | E-8 |
| 34060010 34060090 340700 | ---- Candles ---- Other | 12.5 12.5 | E-8 E-8 |
| 34070010 | CHILD MODELNG PASTES ---- Modelling pastes, including those put up for children's | 12.5 | E-8 |
| 34070090 350110 | ---- Other CASEIN | 12.5 | E-8 |
| 35011000 350190 | -- Casein CASEINATE+O CAS DER | 20 | RED |
| 35019000 | -- Other EGG ALBUMIN, DRIED | 20 | RED |
| 350211 35021100 350219 | - Egg albumin: --- Dried | 20 | RED |
| 35021900 | O EGG ALBMN,N DRIED - Egg albumin: --- Other albumin incldng concentrates of twoor more whey | 20 | RED |
| 350220 35022000 | Milk proteins -- Milk albumin, including concentrates of two or more whey proteins OTHER ALBUMIN | 20 | RED |
| 350290 35029000 350300 | -- Other

str. 356

| 20 | RED |
| 35030010 | GELATIN;ISINGLASS; ---- Isinglass | | |
| 35030020 35030030 | ---- Gelatin, edible grade and not elsewhere specified or included ---- Glues derived from bones, hides and similar items; fish glues | 20 20 | RED RED |
| 35030090 350400 | ---- Other | 20 20 | RED RED |
| 35040010 | PEPTONE,O PROTN+DER ---- Peptones | 20 | RED |
| 35040091 35040099 | --- Other: ---- Isolated soya protein --- Other: ---- Others | 12.5 20 | RED RED |
| 350510 35051010 | DEXTRIN,O MOD STRCH ---- Esterified starches | | SEN |
| 35051090 350520 35052000 | ---- Other STARCH GLUE | 20 20 | SEN |
| | | 20 | |
| | -- Glues | | RED |

| HS Code | Description | Base rate | Staging |

| (2002) 350610 | WEIGHT =< 1 KG | (1.4.2006) | Category |
| 35061000 | -- Products suitable for use as glues or adhesives, put up for retail| 12.5 | E-8 |
| 350691 | sale as glues or adhesives, not exceeding a net weight of ADHESIVES BASED ON RUBBER,POLMR OF HD3901-3913,NE | | |
| 35069110 | ---- Based on latex, phenol formaldehyde (PF), urea formaldehyde (UF) and polyvinyl alcohol (PVA) | 12.5 | SEN |
| 35069190 | ---- Other | 12.5 | SEN |
| 350699 | OTHER 3506 | | |
| 35069910 | ---- Synthetic glue with phenol urea or cresol (with formaldehyde) as the main component --- Prepared glues and other prepared adhesives not elsewhere | 12.5 | E-8 |
| 35069991 | specified or included: ----- Based on starch, gum, latex, PF, UF and PVA | 12.5 | E-8 |
| 35069999 | --- Prepared glues and other prepared adhesives not elsewhere specified or included: ----- Other RENNET | 12.5 | E-8 |
| 350710 35071011 | --- Microbial rennet: ----- Animal rennet | 12.5 | E-8 |
| 35071019 35071091 | --- Microbial rennet: ----- Other --- Other: ----- Animal rennet | 12.5 12.5 | E-8 |
| 35071099 | --- Other: ----- Other | | E-8 E-8 |
| 350790 | OTHER 3507 | 12.5 | |
| 35079010 | ---- Industrial enzymes (textile assistant) | 12.5 | E-8 |
| 35079020 | ---- Pancretin pure (excluding medicament) | 12.5 | E-8 |
| 35079030 | ---- Pepsin (excluding medicament) | 12.5 | E-8 |
| 35079040 | ---- Pectin esterases pure | 12.5 | E-8 |
| 35079050 | | 12.5 | E-8 |
| 35079061 | ---- Pectolytic enzyme (pectimase) | | E-8 |
| 35079062 | --- Other enzymes of microbial origin: ----- Streptokinase --- Other enzymes of microbial origin: ----- Amylases enzymes | 12.5 12.5 | E-8 |
| 35079069 | --- Other enzymes of microbial origin: ----- Other | | E-8 |
| | | 12.5 | |
| 35079071 | --- Enzymes for pharmaceutical use, other than streptokinase: ----- Papain, pure, of pharmaceutical grade | 12.5 | E-8 |
| 35079079 | --- Enzymes for pharmaceutical use, other than streptokinase: ----- Other | 12.5 | E-8 |
| | --- Other: ----- Enzymatic preparations containing food stuffs | | E-8 |
| 35079091 35079099 | --- Other: ----- Other | 12.5 12.5 | E-8 |
| 360100 | PROPELLANT POWDERS | | E-8 |
| 36010010 36010020 | ---- Blasting powder | 12.5 | |
| 36010090 | ---- Gun powder ---- Other | 12.5 12.5 | E-8 E-8 |
| 360200 | PREP,N PROPEL POWDR | | |
| 36020010 | | | |
| 36020090 | ---- Industrial explosives ---- Other | 12.5 | E-8 |
| 360300 | FUSES;PERCUSSION CAPS | 12.5 | E-8 |
| 36030011 | --- Safety fuses: ----- For mine blasting | 12.5 | E-8 |
| 36030019 | ---- Other | 12.5 | E-8 |
| 36030020 36030031 | ---- Detonating fuses | 12.5 | E-8 |
| | --- Percussion and detonating caps: ----- Non-ordnance --- Percussion and detonating caps: ----- Other | 12.5 | E-8 |
| 36030039 36030041 | --- Igniters: ----- Non-ordnance | 12.5 | E-8 E-8 |
| 36030049 | --- Igniters: ----- Other --- Electric detonators: ----- Containing explosives electrically | 12.5 12.5 | E-8 |
| | non-ordnance | | |
| 36030051 | ignited, | 12.5 | E-8 |
| 36030059 360410 | --- Electric detonators: ----- Other FIREWORKS | 12.5 | E-8 |
| 36041000 360490 | -- Fireworks OT PYROTECHNIC ARTC | 12.5 | E-8 |
| 36049010 | ---- Ship signals | 12.5 | E-8 E-8 |
| 36049090 360500 | ---- Other MATCHES | 12.5 | |
| 36050010 36050090 | ---- Safety matches ---- Other | 12.5 12.5 | EXC EXC |
| 36061000 | LIGHTR FLUID<300CM3 -- Liquid or liquefied-gas fuels in containers of a kind used for filling or refilling cigarette or similar lighters and of a capacity not exceeding 300 | 12.5 | E-8 |
| 360610 | cm3 FERROCERIUM;OTHER ---- Combustible preparations | 12.5 | E-8 |
| 360690 36069010 | --- Other: ----- Ferro-cerium, in all forms --- Other: ----- DNPT (dinitroso-penta-methylene tetramine) --- Other: ----- Others | 12.5 12.5 12.5 | E-8 E-8 |
| 36069091 36069092 36069093 | --- Other: ----- Pyrophoric alloys, in all forms | | E-8 |
| | X-RAY | | |
| 36069099 370110 | | | E-8 |
| 37011010 | | 12.5 | |
| 37011090 370120 | ---- Medical ---- Other | 12.5 | E-8 |
| | PRINT FILM -- Instant print film | 12.5 | E-8 |
| 37012000 370130 | INSTANT | | |
| 37013000 370191 | OTHER > 255MM -- Other plates and film, with any side exceeding 255 mm | 5

str. 357

| E-8 |
| | COLOR PHOTOGRAPHY | 12.5 | E-8 |
| 37019110 37019190 | | | |
| | ---- Cinematographic film ---- Other | 12.5 | E-8 |
| 370199 | 3701 | | |
| | | 12.5 | E-8 |
| | OTHER | | |

| HS Code | Description | Base rate | Staging |

| (2002) | - film | (1.4.2006) | Category |
| 37019910 | Other: ---- Cinematographic | 12.5 | E-8 |
| 37019990 370210 | - Other: ---- Other X-RAY | 12.5 | E-8 |
| 37021000 | -- For X-ray | 12.5 | E-8 |
| 370220 | INSTANT PRINT FILM | | |
| 37022000 370231 | -- Instant print film | 5 | E-8 |
| 37023110 | NO SPR H<105 COLOR ---- Cinematographic film | 12.5 | E-8 |
| | | 12.5 | E-8 |
| 37023190 370232 | ---- Other NO SPR H<105 MICRO | | |
| 37023210 | ---- Cinematographic film ---- Other | 12.5 | E-8 |
| | | 12.5 | E-8 |
| 37023290 370239 | NO SPR H<105 OTHER | | |
| | ---- Cinematographic film | 12.5 | E-8 |
| 37023910 37023990 | ---- Other | 12.5 | |
| 370241 | NO SPR>610L>200W CL | | E-8 |
| 37024110 | ---- Cinematographic film ---- Other | 12.5 | E-8 |
| 37024190 | | 12.5 | E-8 |
| 370242 | NO SPR>610W>200L BW | | |
| 37024210 | ---- Photographic film of a width 620 mm in rolls | 12.5 | E-8 |
| 37024220 | ---- Cinematographic film ---- Other | 12.5 | E-8 |
| 37024290 | | 12.5 | E-8 |
| 370243 | NO SPR>105W<200L ---- Photographic films (black and white) of a width 620 mm | 12.5 | E-8 |
| 37024310 37024320 | ---- Cinematographic film | 12.5 | E-8 |
| 37024390 | ---- Other | | |
| 370244 | NO SPR>105W<610L | 12.5 | E-8 |
| 37024410 | ---- Photographic films of a width 120 mm in rolls | 12.5 | E-8 |
| 37024420 | ---- Cinematographic film | 12.5 | E-8 |
| 37024490 | ---- Other | 12.5 | E-8 |
| 370251 | COLR=<16MM=<14M LNG ---- Finished rolls of cinematographic positive | | |
| 37025110 | ---- Other cinematographic film | 12.5 | E-8 |
| 37025120 | | 12.5 | E-8 |
| 37025190 | ---- Other | 12.5 | E-8 |
| 370252 37025210 | O,COL=<16MM=<14M LG ---- Finished rolls of cinematographic positive | 12.5 | E-8 |
| 37025220 | ---- Other cinematographic film | 12.5 | E-8 |
| 37025290 | ---- Other | | |
| 370253 | CL>16=<35MM=<30M,SL| 12.5 | E-8 |
| | - Other film, for colour photography (polychrome): --- Of a width | | |
| 37025300 | exceeding 16 mm but not exceeding 35 mm and of a length not exceeding 30 m, for slides | 12.5 | E-8 |
| 370254 | PHOT FLM CLR PHOT OV ---- Finished rolls of | | |
| 37025410 | 16MM,NT OV 35MM&<=30MM,EX,SL cinematographic positive ---- Other cinematographic film | 12.5 | E-8 |
| 37025420 37025490 | ---- Other | 12.5 | E-8 |
| 370255 | O,CL>16=<35MM>30M L | 12.5 | E-8 |
| 37025510 | ---- Finished rolls of cinematographic positive | 12.5 | E-8 |
| 37025520 | ---- Other cinematographic film ---- Other | 12.5 | E-8 |
| 37025590 | OTH,COLOR >35MM WDE | 12.5 | E-8 |
| 370256 | | | |
| 37025610 | ---- Finished rolls of cinematographic positive ---- Other cinematographic film | 12.5 | E-8 |
| 37025620 37025690 | ---- Other | 12.5 12.5 | E-8 E-8 |
| 370291 | PHOT FLM NESOI,WIDTH NOT OVER 16MM , SENSIITIZED - Other: --- Of a width not exceeding 16 mm | | |
| 37029100 370293 | O>16MM=<35MM=<30M L | | |
| | | 12.5 | E-8 |
| 37029310 37029390 | ---- Cinematographic films ---- Other | 12.5 12.5 | E-8 E-8 |
| 370294 37029410 | OT>16MM=<35MM>30M L ---- Cinematographic films | 12.5 | E-8 |
| 37029490 370295 37029510 | ---- Other PHOTO FILM IN ROLLS NESOI, OF A WIDTH OVER 35M ---- Cinematographic films | 12.5 12.5 | E-8 E-8 |
| 37029590 370310 | ---- Other | 12.5 | E-8 |
| 37031010 | ROLLS,SENS>610 WIDE ---- Photographic paper or paperboard | | |
| 370320 | ---- Textiles OTH,FOR COLOR PHOTO | 12.5 | E-8 |
| | | 12.5 | E-8 |
| 37031020 | | | |
| 37032010 | ---- Photographic paper or paperboard | | |
| 370390 | ---- Textiles PHOTO PAPER NT COLR | 12.5 | E-8 |
| 37032020 | | 12.5 | E-8 |
| | | | E-8 |
| 37039010 37039020 370400 | ---- Photographic paper or paperboard ---- Textiles FILM,PAPER | 12.5 12.5 | E-8 |
| 37040010 37040020 | ---- Photographic paper, or paperboard ---- Cinematographic plates and film ---- Sensitised textiles | 12.5 12.5 | E-8 E-8 E-8 |
| | ---- Other | | |
| 37040030 37040090 | | 12.5 | |
| 370510 37051000 | FOR OFFSET REPRO | 12.5 | E-8 |
| 370520 | -- For offset reproduction FOR MICROFILM | 12.5 | E-8 |

| HS Code | Description | Base rate (1.4.2006) | Staging Category |

| (2002) 37052000 | -- Microfilms | 12.5 | E-8 |
| 370590 37059010 | OTHER 3705 ---- Microfiches | 12.5 | E-8 |
| 37059090 | ---- Other | 12.5 | E-8 |
| 370610 WIDTH =>35 MM| 370610 WIDTH =>35 MM| | |
| 37061011 | --- Feature films: ----- Made wholly in black and white and of a length not exceeding 4,000 m | 12.5 | E-8 |
| 37061012 | --- Feature films: ----- Made wholly in black and white and of a length exceeding 4,000 m | 12.5 | E-8 |
| 37061013 | --- Feature films: ----- Made wholly or partly in colour and of a length not exceeding 4,000 m | 12.5 | E-8 |
| 37061014 | --- Feature films: ----- Made wholly or partly in colour and of a length exceeding 4,000 m --- Feature films: ----- Children's films certified by the Central Board of | 12.5 | E-8 |
| 37061015 | Film Certification to be 'Children's Film' | 12.5 | E-8 |
| 37061020 | ---- Documentary shorts, and films certified as such by the Central | 12.5 | E-8 |
| 37061030 | Board of Film Certification ---- News Reels and clippings

str. 358

| 12.5 | E-8 |
| 37061041 | --- Advertisement shorts and films: ----- Made wholly in black and | 12.5 | E-8 |
| 37061042 | --- Advertisement shorts and films: ----- Made wholly or partly in colour --- Other children's film: ----- Patch prints, including Logos intended | 12.5 | E-8 |
| 37061051 | exclusively for the entertainment of children | 12.5 | E-8 |
| 37061052 | --- Other children's film: ----- Children's film certified by the Central Board of Films Certification to be 'Children's Film' | 12.5 | E-8 |
| 37061059 | --- Other children's film: ----- Other --- Educational shorts, and films: ----- Certified as | 12.5 | E-8 |
| 37061061 | predominantly educational by the Central Board of Film Certification | 12.5 | E-8 |
| 37061062 | --- Educational shorts, and films: ----- Patch prints, including logos intended exclusively for educational purposes | 12.5 | E-8 |
| 37061063 | --- Educational shorts, and films: ----- Teaching aids including film | 12.5 | E-8 |
| 37061069 | strips of educational nature --- Educational shorts, and films: ----- Other | 12.5 | E-8 |
| 37061091 | --- Other: ----- Audio-visual news or audio-visual views materials | 12.5 | |
| | including news clippings | | E-8 |
| 37061092 | --- Other: ----- Master positives, exposed negatives, dupes and rush prints as are not cleared for public exhibitions | 12.5 | E-8 |
| 37061099 370690 | --- Other: ----- Other WIDTH =< 35MM | 12.5 | E-8 |
| 37069011 | --- Feature films: ----- Made wholly in black and white and of a length not exceeding 4,000 m | 12.5 | E-8 |
| 37069012 | --- Feature films: ----- Made wholly in black and white and of a length exceeding 4,000 m | 12.5 | E-8 |
| 37069013 | --- Feature films: ----- Made wholly or partly in colour and of a length not exceeding 4,000 m | 12.5 | E-8 |
| 37069014 37069015 | --- Feature films: ----- Made wholly or partly in colour and of a length exceeding 4,000 m --- Feature films: ----- Children's films certified by the Central Board of | 12.5 12.5 | E-8 E-8 |
| 37069020 | Film Certification to be 'Children's Film' ---- Documentary shots, and films certified as such by the Central Board of Film Certification | | |
| | | 12.5 | E-8 |
| 37069030 | ---- News reels and clippings | 12.5 | E-8 |
| 37069041 37069042 | --- Advertisement shots and films: ----- Made wholly in black and white | 12.5 12.5 | E-8 |
| 37069051 | --- Advertisement shots and films: ----- Made wholly or partly in colour --- Other children's film: ----- Patch prints, including logos intended | | E-8 |
| | exclusively for the entertainment of children --- Other children's film: ----- Children's film certified by the Central | 12.5 | E-8 |
| 37069052 | Board of Films Certification to be 'Children's film' | 12.5 | E-8 |
| 37069059 | --- Other children's film: ----- Other --- Educational shots, and films: ----- Certified as predominantly | 12.5 | E-8 |
| 37069061 37069062 | educational by the Central Board of Film Certification --- Educational shots, and films: ----- Patch prints, including logos intended exclusively for educational purposes | 12.5 12.5 | E-8 E-8 |
| | --- Educational shots, and films: ----- Teaching aids including film strips of educational nature | | E-8 |
| 37069063 | --- Educational shots, and films: ----- Certified as predominantly | 12.5 | |
| 37069064 | educational, by Central Board of Film Certification, of width below | 12.5 | E-8 |
| 37069069 37069070 | --- Educational shots, and films: ----- Other ---- Short film not elsewhere specified | 12.5 12.5 | E-8 E-8 |
| 37069091 | --- Other: ----- Audio-visual news or audio-visual views materials including news clippings | 12.5 | E-8 |
| 37069092 | --- Other: ----- Master positives, exposed negatives, dupes and rush prints as are not cleared for public exhibitions | 12.5 | E-8 |
| 37069099 370710 | --- Other: ----- Other SENSITIZED EMULSION | 12.5 | E-8 |
| 37071000 | -- Sensitizing emulsions | 12.5 | E-8 |
| 370790 | OTHER 3707 | | |
| 37079010 | ---- Chemical products mixed or compounded for Photographic uses (for example, developers and fixers), whether or not in bulk | 12.5 | E-8 |
| 37079090 | ---- Other | 12.5 | E-8 |
| 380110 38011000 | ARTIFICAL GRAPHITE -- Artificial graphite | 12.5 | E-8 |

| HS Code (2002) | Description | Base rate (1.4.2006) | Staging Category |

| 380120 | COLLOIDAL/SEMI GRPH | 12.5 | E-8 |
| 38012000 380130| -- Colloidal or semi-colloidal graphite CARBNAC PSTE F ELEC | | |
| 38013000 | -- Carbonaceous pastes for electrodes and similar pastes for furnace | 12.5 | E-8 |
| 380190 | linings OT GRPH-BASED PREPS | | |
| 38019000 | -- Other | 12.5 | E-8 |
| 380210 38021000 | ACTIVATED CARBON -- Activated carbon | 12.5 | E-8 |
| 380290 | NATURAL MINERL PROD | | E-8 |
| 38029011 38029012 | --- Activated natural mineral products: ----- Activated alumina | 12.5 12.5 | E-8 |
| 38029019 | --- Activated natural mineral products: ----- Activated bauxite | 12.5 | E-8 |
| | --- Activated natural mineral products: ----- Other ---- Animal black (for example bone black, ivory black), including | | E-8 |
| 38029020 | spent animal black TALL OIL,REFIN/UNRF | 12.5 | |
| 380300 | -TALL OIL, WHETHER OR NOT REFINED | 12.5 | |
| 38030000 | RESID LY,N TALL OIL | | E-8 |
| 38040010 | ---- Lignin sulphonates ---- Concentrated sulphate lye | | |
| 380400 | | 12.5 | E-8 |
| 38040020 | | 12.5 | E-8 |
| 38040090 | ---- Other | 12.5 | E-8 |
| 380510 38051010 | GUM/WD/SULFT TP OIL ---- Wood turpentine oil and spirit of turpentine | 12.5 | E-8 |
| | | | E-8 |
| 38051020 38051030 | ---- Gum turpentine oil ---- Sulphate turpentine oil | 12.5 | E-8 |
| 380520 | | 12.5 | |
| 38052000 | PINE OIL | | E-8 |
| | -- Pine oil OTHER 3805 | 12.5 | |
| 380590 | ---- Terpenic oils produced by the distillation or other treatment of | 12.5 | |
| 38059010 | coniferous woods | | E-8 |
| 38059020 | ---- Crude dipentene ---- Sulphite turpentine ---- Other | | E-8 |
| 38059030 | | 12.5 | |
| 38059090 380610 | ROSIN+RESIN ACIDS | | E-8 |
| | | 12.5 12.5 | E-8 |
| 38061010 | ---- Other ROSN/RESN ACID SALT -- Salts of rosin, of resin acids or of derivatives of rosin or resin | | E-8 E-8 |
| 38061090 | | 12.5 12.5 | |
| | ---- Gum rosin acids, other than salts of rosin adducts | 12.5 | E-8 E-8 |
| 380620 38062000 380630 38063000 380690 38069010 | ESTER GUMS -- Ester gums OTHER 3806 ---- Run gums | 12.5 12.5 12.5 12.5 | E-8 |
| 38069090 380700 38070010 38070020 38070030 380810 38081011 38081012 | ---- Other WD TAR,VEG PITCH,ET ---- Wood tar ---- Wood Tar oils, wood creosote, wood naphtha ---- Vegetable pitch, brewers' pitch and similar preparations based on rosin, resin acids or vegetable pitch INSECTICIDES,RETAIL --- Aldrin, aluminium phosphite, calcium cyanide, chlordane, chloro benzilate, DDVP, DDT: ----- Aldrin --- Aldrin, aluminium phosphite, calcium cyanide, chlordane, chloro benzilate, DDVP, DDT: ----- Aluminium phosphite (for example phostoxin) | 12.5 12.5 12.5 12.5 | E-8 E-8 E-8 E-8 SEN SEN |
| 38081025 38081026 | --- Diaginal, heptachlor, lindane, methyl bromide, parathion methyl, dimethoate technical, malathion: ----- Parathion, methyl --- Diaginal, heptachlor, lindane, methyl bromide, parathion | 12.5 | |
| 38081027 | methyl, dimethoate technical, malathion: ----- Dimethoate, technical grade

str. 360

| 12.5 | SEN SEN |
| | --- Diaginal, heptachlor, lindane, methyl bromide, parathion methyl, dimethoate technical, malathion: ----- Malathion | 12.5 | SEN |

| HS Code (2002) | Description | Base rate (1.4.2006) | Staging Category |

| 38081031| --- Endosulphan technical, quinal phos, isoproturon, fenthion, cipermethrin technical, allethrin, synthetic pyrethrum: ----- Endosulphan, technical grade | 12.5 | SEN |
| 38081032 | --- Endosulphan technical, quinal phos, isoproturon, fenthion, cipermethrin technical, allethrin, synthetic pyrethrum: ----- Quinal phos | 12.5 | SEN |
| 38081033 | --- Endosulphan technical, quinal phos, isoproturon, fenthion, cipermethrin technical, allethrin, synthetic pyrethrum: ----- Isoproturon | | SEN |
| | --- Endosulphan technical, quinal phos, isoproturon, fenthion, | 12.5 | |
| 38081034 | cipermethrin technical, allethrin, synthetic pyrethrum: ----- Fenthion --- Endosulphan technical, quinal phos, isoproturon, fenthion, | 12.5 | SEN |
| 38081035 | cipermethrin technical, allethrin, synthetic pyrethrum: ----- Cipermethrin, technical grade --- Endosulphan technical, quinal phos, isoproturon, fenthion, | 12.5 | SEN |
| 38081036 | cipermethrin technical, allethrin, synthetic pyrethrum: ----- Allethrin --- Endosulphan technical, quinal phos, isoproturon, fenthion, cipermethrin technical, allethrin, synthetic pyrethrum: ----- Synthetic | 12.5 | SEN |
| 38081037 | pyrethrum --- Other: ----- Repellants for insects such as flies, mosquito as | 12.5 | SEN |
| 38081091 | --- Other: ----- Paper impregnated or coated with insecticide such | 12.5 | SEN |
| 38081092 | D.D.T. coated paper | 12.5 | SEN |
| 38081099 380820 | --- Other: ----- Other | 12.5 | SEN |
| 38082010 | FUNGICIDES, RETAIL ---- Maneb | 12.5 | E-8 |
| 38082020 | ---- Sodium penta chlorophenate (santobrite) | 12.5 | E-8 |
| 38082030 | ---- Thiram (tetramethyl thiuram disulphide) | 12.5 | E-8 |
| 38082040 38082050 | ---- Zineb ---- Copper oxychloride | 12.5 | E-8 E-8 |
| 38082090 380830 | ---- Other HERBCID,ANTISPRT | 12.5 12.5 | E-8 |
| 38083010 | PR ---- Chloromethyl phenozy acetic acid (M.C.P.A.) | 12.5 12.5 | E-8 E-8 |
| 38083020 38083030 | ---- 2:4 Dichlorophenozy acetic acid and its esters ---- Gibberellic acid ---- Plant-growth regulators | 5 | E-8 |
| 38083040 | | 12.5 | E-8 |
| 38083050 38083090 38099170 38099200 380993 | ---- Weedicides and weed killing agents ---- Other ---- Textile assistants water proofing agents ---- Prepared textile glazings, dressings and mordants ---- Other USED IN PAPER INDST - Other: --- Of a kind used in the paper or like industries O IN LEATHR+SIM IND obtained from bituminous minerals | 12.5 12.5 12.5 12.5 12.5 12.5 12.5 | E-8 E-8 E-8 E-8 E-8 E-8 E-8 |
| 38119000 381210 | O ADD FOR MINER OIL -- Other | | E-8 |
| 381010 38101010 381220 | SLD,WLD,BRZ PWD+PST ---- Pickling preparations and other soldering, brazing or welding powders or pastes PREP RUB ACCELERATR -- Prepared rubber accelerators COM PLSTZR F RUB/PL | 12.5 | E-8 E-8 |
| | | 12.5 | |
| 38122010 | ---- Phthalate plasticisers | | EXC |
| 380840 38084000 380890 | DISINFECTANT,RETAIL -- Disinfectants | 12.5 | |
| | RODENTCID ET,RETAIL | | |
| 38089010 38089090 | ---- Pesticides, not elsewhere specified or included ---- Other | 12.5 | E-8 |
| 380910 | OF AMYLACEOUS SUBST -- With a basis of amylaceous substances | 12.5 20 | E-8 |
| 38091000 380991 | O USED IN TEXTL IND ---- Textile assistants mordanting agents | | E-8 E-8 |
| 38099120 38099130 | ---- Textile assistants emulsifying agents ---- Textile assistants hydro sulphite | 12.5 | RED |
| 38099110 | | | |
| | ---- Textile assistants desizing agents ---- Textile assistants dispersing agents | | |
| 38099140 | formaldehyde | | E-8 |
| |

str. 361

| 12.5 | |
| | | 12.5 | |
| | | 12.5 | E-8 |
| 38099150 | | | |
| | compound (rongalite or formusul) | | |
| | | 12.5 | E-8 |
| 38099160 38099310 38099390 | ---- Textile assistants-textile preservatives ---- Fatty oil or pull up oil ---- Other | 12.5 12.5 12.5 | SEN SEN E-8 |
| 381111 38111100 381119 38111900 381121 38112100 | BASE ON LEAD COMPND - Anti-knock preparations: --- Based on lead compounds OTH ANTIKNOCK PREPS - Anti-knock preparations: --- Other | 12.5 | |
| 38099180 38099190 380992 38101020 38101090 381090 38109010 38109090 | ---- Thermite portion for welding (alumina thermic heat generators) ---- Other OTHER 3810 ---- Preparations of a kind used as cores or coatings for welding electrodes and rods ---- Other ADD WPET/BIT MNOIL - Additives for lubricating oils: --- Containing petroleum oils or oils | 12.5 12.5 12.5 12.5 12.5 | E-8 E-8 RED RED |
| 381129 | | | E-8 |
| 38112900 | O ADD FOR LUB OILS - Additives for lubricating oils: --- Other | | E-8 |
| 381190 | | 12.5 | E-8 |
| | | 12.5 | |
| 38121000 | | | |
| | | 12.5 | |
| | | | E-8 |

| HS Code (2002) | Description | Base rate (1.4.2006) | Staging Category |

| 38122090 | ---- Other | 12.5 | EXC |
| 381230 | ANTIOX PRP ET RB/PL | | |
| 38123010 | ---- Anti-oxidants for rubber | 12.5 | E-8 |
| 38123020 | ---- Softeners for rubber | 12.5 | E-8 |
| 38123030 | ---- Vulcanising agents for rubber | 12.5 | E-8 |
| 38123090 381300 | ---- Other PRP+CH F FIRE-EX,ET| 12.5 | E-8 |
| 38130000 | -PREPARATIONS AND CHARGES FOR FIRE-EXTINGUISHERS; CHARGED FIRE-EXTINGUISHING GRENADES | 12.5 | E-8 |
| 381400 | O ORG COM SLV+THINR ---- Organic composite solvents and thinners, not elsewhere specified | | |
| 38140010 | or included | 12.5 | E-8 |
| 38140020 | ---- Prepared paint or varnish removers SUPPRT CATAL WNCKL | 12.5 | E-8 |
| 381511 38151100 | - Supported catalysts: --- With nickel or nickel compounds as the active substance | 7.5 | |
| | | | E-8 |
| 381512 38151210 | SUPPT CATALWPMET ---- Platinum or palladium catalysts with a base of activated carbon | 7.5 | E-8 |
| 38151290 | ---- Other O SUPPRTED CATALYST | 7.5 | |
| 381519 | - Supported catalysts: --- Other | | E-8 |
| 38151900 | O REACT INIT+ACCELR | 7.5 | E-8 |
| 381590 | -- Other | | |
| 38159000 381600 | O REFRC CEM,MOR,CON | 7.5 | E-8 |
| | -REFRACTORY CEMENTS, MORTARS, CONCRETES AND SIMILAR COMPOSITIONS, OTHER THAN PRODUCTS OF | 12.5 | E-8 |
| 38160000 381700 | HEADING MIXED ALKYLBENZENES & MIXED ALKLNAPHTHALENES, NES | | |
| 38170011 | --- Mixed alkylbenzenes: ----- Linear alkylbenzenes --- Mixed alkylbenzenes: ----- Other | 12.5 | EXC |
| 38170019 | | 12.5 | EXC |
| 38170020 | | | |
| 381800 | ---- Mixed alkylnaphthalenes CHEM ELEMENTS DOPED | 12.5 | EXC |
| 38180010 | ---- Undefused silicon wafers | 0 | E-0 |
| 38180090 381900 | ---- Other | 0 | E-0 |
| | HYD BRKE FL/TRAN LQ | | |
| 38190010 38190090 | ---- Hydraulic brake fluids | 12.5 12.5 | E-8 E-8 |
| 382000 | ---- Other A-FRZ PREP+DEICE FL | | |
| | -ANTI-FREEZING PREPARATIONS AND PREPARED | 12.5 | E-8 |
| 38200000 | DE-ICING FLUIDS | |

str. 362

|
| 382100 | PREP CULTURE MEDIA OF MICRO- | | |
| 38210000 | -PREPARED CULTURE MEDIA FOR DEVELOPMENT ORGANISMS | 12.5 | E-8 |
| 382200 38220011 38220012 38220019 | CM DIAG REAGNT N PH --- For medical diagnosis: ----- Pregnancy confirmation reagents --- For medical diagnosis: ----- Reagents for diagnosing AIDS --- For medical diagnosis: ----- Other ---- Other | 12.5 12.5 12.5 | E-8 E-8 E-8 |
| 38220090 | STEARIC ACID | 12.5 | E-8 |
| 382311 | --- Palm stearin: ----- Crude | | |
| 38231111 38231112 | | | |
| | --- Palm stearin: ----- RBD | 20 | |
| 38231119 | | | SEN |
| | --- Palm stearin: ----- Other | 20 | SEN |
| | ---- Other stearic acid or stearin | 20 20 | SEN SEN |
| 38231190 382312 | OLEIC ACID | | |
| 38231200 382313 | - Industrial monocarboxylic fatty acids; acid oils from refining: --- Oleic acid TALL OIL FATTY ACID | 20 | RED |
| 38231300 | - Industrial monocarboxylic fatty acids; acid oils from refining: --- Tall oil fatty acids O IND M-CRB FAT ACD | 20 | RED |
| 382319 | - Industrial monocarboxylic fatty acids; acid oils from refining: --- Other | | |
| 38231900 | INDUS FATTY ALCOHOL | 20 | SEN |
| 382370 | | | |
| 38237010 38237020 | ---- Cetyl alcohol | | SEN |
| | ---- Lauryl alcohol | 20 20 | SEN |
| 38237030 38237040 | ---- Oleyl alcohol | 20 | SEN |
| 38237090 | | 20 | SEN SEN |
| 38245090 382460 | ---- Stearyl alcohol | 20 | E-8 |
| | ---- Other PREPARD F MOLD/CORE | 12.5 | |
| 382410 38241000 382420 | -- Prepared binders for foundry moulds or cores NAPH ACD,WTR-IN SLT ---- Copper naphthenate -- Non-agglomerated metal carbides mixed together or with metallic binders | | E-8 |
| 38242010 | | 12.5 12.5 | E-8 E-8 E-8 |
| 38242090 382430 | ---- Naphthenic acids ---- Other | 12.5 | E-8 |
| 38242020 | | 12.5 | |
| 38243000 382440 38244010 | N-AGGLM MET CARB MX | 12.5 12.5 | E-8 |
| 38244090 382450 38245010 | PREP ADD CEM/MOR/CO ---- Damp proof or water proof compounds ---- Other N-REFRAC MORT+CONCR ---- Concretes ready to use known as 'Ready- mix Concrete (RMC)' | 12.5 | E-8 E-8 |
| | ---- Other SORBTL N OF 2905.44 | | |
| | | 12.5 | |

| HS Code (2002) | Description | Base rate (1.4.2006) | Staging Category |

| 38246010 | ---- In aqueous solution | 20 20 | RED |
| 38246090 382471 | ---- Other | | RED |
| 38247110 | PERHALGNTD ACYC DER ---- Containing ozone depleting substances | 12.5 | E-8 |
| 38247190 | ---- Other | 12.5 | E-8 |
| 382479 | O ACYC PERHAL DERIV | 12.5 | |
| 38247910 | ---- Containing ozone depleting substances ---- Other | | E-8 |
| 38247990 | | 12.5 | E-8 |
| 382490 | O CHEM IND PROD+RES| | |
| 38249015 | transfer medium --- Ammoniacal gas liquors and spent oxide produced in coal gas purification, case hardening compound, heat transfer salts; mixture of diphenyl and diphenyl oxide as heat transfer medium, mixed polyethylene glycols; salts for curing or salting, surface tension | 12.5 | E-8 |
| | reducing agents: ----- Mixed polyethylene glycols --- Ammoniacal gas liquors and spent oxide produced in coal gas purification, case hardening compound, heat transfer salts; mixture of diphenyl and diphenyl oxide as heat transfer medium, mixed | | |
| 38249016 | polyethylene glycols; salts for curing or salting, surface tension reducing agents: ----- Salts for curing or salting --- Ammoniacal gas liquors and spent oxide produced in coal gas | 12.5 | E-8 |
| 38249017 | purification, case hardening compound, heat transfer salts; mixture of diphenyl and diphenyl oxide as heat transfer medium, mixed polyethylene glycols; salts for curing or salting, surface tension reducing agents: ----- Surface tension reducing agents | 12.5 | E-8 |
| 38249021 | --- Electroplating salts; water treatment chemicals; ion exchanger; correcting fluid; precipitated silica and silica gel; oil well chemical: -----

str. 363

Electroplating salts --- Electroplating salts; water treatment chemicals; ion exchanger; | 12.5 | E-8 |
| 38249022 | correcting fluid; precipitated silica and silica gel; oil well chemical: ----- Water treatment chemicals, ion exchanger (INN) such as permiutits, zeolites) | 12.5 | E-8 |
| 38249023 | --- Electroplating salts; water treatment chemicals; ion exchanger; correcting fluid; precipitated silica and silica gel; oil well chemical: ----- Gramophone records making material --- Electroplating salts; water treatment chemicals; ion exchanger; | 12.5 | E-8 |
| 38249024 | correcting fluid; precipitated silica and silica gel; oil well chemical: ----- Correcting fluid --- Electroplating salts; water treatment chemicals; ion exchanger; | 12.5 | E-8 |
| 38249025 | correcting fluid; precipitated silica and silica gel; oil well chemical: ----- Precipitated silica and silica gel | 12.5 | E-8 |
| 38249026 | --- Electroplating salts; water treatment chemicals; ion exchanger; correcting fluid; precipitated silica and silica gel; oil well chemical: ----- Oil well chemicals --- Mixture containing perhalogenated derivatives of acyclic | 12.5 | E-8 |
| 38249031 | hydrocarbons containing two or more different halogens other than chlorine and fluorine; ferrite powder; capacitor fluids - PCB type; dipping oil for treatment of grapes; Poly brominated biphenyls, poly chlorinated biphenyls, Poly chlorinated terphenyls, crocidolite; goods of a kind known as 'hazardous waste'; phosphogypsum: ----- Mixtures containing perhalogenated derivatives of acyclic hydrocarbons containing two or more different halogens other than chlorine and | 12.5 | E-8 |
| 38249032 | --- Mixture containing perhalogenated derivatives of acyclic hydrocarbons containing two or more different halogens other than chlorine and fluorine; ferrite powder; capacitor fluids - PCB type; dipping oil for treatment of grapes; Poly brominated biphenyls, poly chlorinated biphenyls, Poly chlorinated terphenyls, crocidolite; goods of a kind known as 'hazardous waste'; phosphogypsum: ----- Ferrite | 12.5 | E-8 |

| HS Code (2002) | Description | Base rate | Staging |

| | --- Mixture containing perhalogenated derivatives of acyclic hydrocarbons containing two or more different halogens other than | (1.4.2006) | Category |
| 38249033| chlorine and fluorine; ferrite powder; capacitor fluids - PCB type; dipping oil for treatment of grapes; Poly brominated biphenyls, poly chlorinated biphenyls, Poly chlorinated terphenyls, crocidolite; goods of a kind known as 'hazardous waste'; phosphogypsum: ----- Capacitor fluids - PCB type | 12.5 | E-8 |
| 38249034 | hydrocarbons containing two or more different halogens other than chlorine and fluorine; ferrite powder; capacitor fluids - PCB type; dipping oil for treatment of grapes; Poly brominated biphenyls, poly chlorinated biphenyls, Poly chlorinated terphenyls, crocidolite; goods of a kind known as 'hazardous waste'; phosphogypsum: ----- Dipping oil for treatment of grapes | 12.5 | E-8 |
| 38249035 | dipping oil for treatment of grapes; Poly brominated biphenyls, poly chlorinated biphenyls, Poly chlorinated terphenyls, crocidolite; goods of a kind known as 'hazardous waste'; phosphogypsum: ----- Poly | 12.5 | E-8 |
| 38249036 | hydrocarbons containing two or more different halogens other than chlorine and fluorine; ferrite powder; capacitor fluids - PCB type; dipping oil for treatment of grapes; Poly brominated biphenyls, poly chlorinated biphenyls, Poly chlorinated terphenyls, crocidolite; goods of a kind known as 'hazardous waste'; phosphogypsum: ----- Goods of a | 12.5 | E-8 |
| 38249037 | hydrocarbons containing two or more different halogens other than chlorine and fluorine; ferrite powder; capacitor fluids - PCB type; dipping oil for treatment of grapes; Poly brominated biphenyls, poly chlorinated biphenyls, Poly chlorinated terphenyls, crocidolite; goods of a kind known as 'hazardous waste'; phosphogypsum: ----- ---- Other | 12.5 | E-8 |
| 38249090 382510 38251000 | MUNICIPAL WASTE -- Municipal waste | 12.5 12.5 | E-8 E-8 |
| 382520 38252000 | Sewage sludge | 12.5 | E-8 |
| 382530 | -- Sewage sludge Clinical waste | | E-8 |
| 38253000 382541 | -- Clinical waste | 12.5 | |
| 38254100 382549 38254900 382550 | Halogenated - Waste organic solvents: --- Halogenated Other waste organic solvents - Waste organic solvents: --- Other WASTE OF HYDRAULIC, BRAKE & ANTI-FREEZE FLUIDS | 12.5 12.5 | E-8 E-8 |
| 38255000 | -- Wastes of metal pickling liquors, hydraulic fluids, brake fluids and anti-freeze fluids WASTE MAINLY CONTAINING ORGANIC CONSTITUENTS | 12.5 | E-8 |
| 382561 38256100 | - Other wastes from chemical or allied industries: --- Mainly containing organic constituents | 12.5 | E-8 |
| 382569 38256900 | WASTE FROM THE CHEMICAL/ ALLIED INDUSTRIES, NESOI - Other wastes from chemical or allied industries: --- Other | 12.5 | |
| 382590 38259000 | WASTE AS SPECIFIED IN CHAPTER 38 NOTES, NESOI -- Other | | E-8 |
| 390110 | POLYETHYLENE GR<.94 | 12.5 | E-8 |
| 39011010 39011090 | ---- Linear low density polyethylene (LLDPE) ---- Other | 5 5 | EXC EXC |
| 390120 39012000 | POLYETHYLENE G>=.94 -- Polyethylene having a specific gravity of 0.94 or more | 5 | EXC |
| 390130 39013000 | VINYL ACETATE COPLY -- Ethylene-vinyl acetate copolymers OTHER 3901 | 5 | E-5 |
| 390190 39019010 39019090 | ---- Linear medium density polyethylene (LMDPE) ---- Other | 5 5 | RED RED |
| 390210 39021000 390220 | POLYPROPYLENE -- Polypropylene POLYISOBUTYLENE | 5 | EXC |
| 39022000 390230 39023000 | -- Poly iso butylene PROPYLENE COPOLYMERS -- Propylene copolymers | 12.5 | EXC |
| 390290 | OTHER 3902 | 5 | EXC |
| 39029000 390311 | -- Other | 5 | EXC |
| 39031100 390319 | POLYSTYRENE,EXPNDBL - Polystyrene: --- Expansible | 5 | EXC |
| 39031910 | OTHER POLYSTYRENE

str. 364

| | |
| 39031990 390320 | ---- Moulding Powder ---- Other | 5 | EXC |
| | | 5 | EXC |
| 39032000 390330 | ACRYLONITRILE COPLY -- Styrene-acrylonitrile (SAN) copolymers ACRYLONITRLE-BUTADI | 5 | EXC |

| HS Code (2002) | Description | Base rate (1.4.2006) | Staging Category |

| 39033000 -- Acrylonitrile-butadine-styrene (ABS)copolymers 390390 OTHER 3903| 39033000 -- Acrylonitrile-butadine-styrene (ABS)copolymers 390390 OTHER 3903| 5 | EXC |
| 39039010 | - Other: ---- Copolymers, solely of styrene with allyl alcohol, of any acetyl value of 175 or more | 5 | EXC |
| 39039020 | - Other: ---- Brominated polystyrene, containing by weight 58% or more but not more than 71% of bromine, in one of the forms mentioned in Note 6(b) to this Chapter | | |
| 39039090 | - Other: ---- Other | 5 | EXC |
| 390410 | PVC NOT MIXED | 5 | EXC |
| 39041010 | ---- Binders for pigments | 5 | EXC |
| 39041090 | ---- Other | 5 | EXC |
| 390421 | OT PVC NONPLASTIZID | | |
| 39042110 | ---- Poly (vinyl chloride) resins | 5 | EXC |
| 39042190 | ---- Other | 5 | EXC |
| 390422 | OT PVC PLASTICIZED | | |
| 39042210 | ---- Poly (vinyl chloride) (PVC) Resins (emulsion grade) | 5 | EXC |
| 39042290 390430 | ---- Other VINYL ACETATE COPLY | 5 | EXC |
| 39043010 | ---- Poly (vinyl derivatives) ---- Other | 5 | RED |
| 39043090 | COPOLYMERS | 5 | RED |
| 390440 | OTHER -- Other Vinyl chloride copolymers | | |
| 39044000 | VINYLIDENE CHLORIDE | 12.5 | E-8 |
| 390450 39045010 | - Vinylidene chloride polymers: ---- Copolymer of vinylidene chloride with acrylonitrite, in the form of expansible beads of a diameter of 4 | 12.5 | E-8 |
| 39045090 | micrometers or more but not more than 20 micrometers - Vinylidene chloride polymers: ---- Other POLYTETRAFLUOROETHY | 12.5 | E-8 |
| 390461 39046100 390469 | - Fluro-polymers: --- Polytetrafluroethylene OTHR FLUORO-POLYMER | 12.5 | E-8 |
| 39046910 | -- Other: ---- Poly (vinyl fluoride), in one of the forms mentioned in Note 6(b) to this Chapter | 12.5 | EXC |
| 39046990 | -- Other: ---- Other OTHER 3904 | 12.5 | EXC |
| 390490 39049000 390512 | -- Other | 12.5 | EXC |
| 39051210 39051220 | POLYMR IN AQ DISPER ---- Poly (vinyl acetate) (PVA), moulding material ---- Poly (vinyl acetate) resins | 12.5 | E-8 |
| | ---- Other | 12.5 12.5 | E-8 E-8 |
| 39051290 390519 | VINYL ACETATE NT AQ ---- Poly (vinyl acetate) (PVA) moulding material | | |
| 39051910 39051920 | ---- Poly (vinyl acetate) and resins | 12.5 | EXC |
| 39051990 | ---- Other | 12.5 12.5 | EXC EXC |
| 390521 39052100 | COPOLYM IN AQ DISPR - Vinyl acetate copolymers: --- In aqueous dispersion COPOLYMERS | 12.5 | E-8 |
| 390529 39052900 390530 | OTHER - Vinyl acetate copolymers: --- Other | 12.5 | E-8 |
| 39053000 | POLYVINYL ALCOHOLS - Vinyl acetate copolymers: --- Poly (vinyl alcohol), whether or not | | |
| | containing unhydrolysed acetate groups | 12.5 | E-8 |
| 390591 39059100 | | | |
| | O COPOLYMR,PRM FORM - Other: --- Copolymers | | |
| | O VIN POLYMR,PRM FM | 12.5 | E-8 |
| 390599 39059910 39059990 | ---- Poly (vinyl pirolidone) (p alcohol) ---- Other | 12.5 | E-8 E-8 |
| 390610 39061010 39061090 390690 39069010 39069020 39071000 | powder POLYACETALS, -- Polyacetals | 12.5 12.5 | E-8 E-8 |
| 390720 39072010 390760 39076010 | ---- Other -- Polycarbonates | 12.5 | |
| 39072090 39076090 | -- Alkyd resins TEREPH ---- Having an intrinsic viscosity of not less than 0.64dl/g ---- Having an intrinsic viscosity of not less than 0.64 dl/g and | 12.5 | EXC |
| | ---- Other (including clean, clourless grades) O POLYESTER,UNSATUR | | |
| | POLYMETHYL METHACRY ---- Binders for pigments or inks | 12.5 | |
| 390791 | ---- Other OTHER 3906 | 12.5 | RED |
| 39079110 | | | RED |
| | ---- Acrylic resins ---- Polyacrylate moulding | 12.5 | EXC EXC E-8 |
| | ---- Copolymers of acrylonitrile

str. 365

| 12.5 | |
| 39069030 39069090 390710 | ---- Other | 12.5 | EXC EXC |
| | OTHER POLYETHERS ---- Poly (ether alcohols) ---- Other | 12.5 | EXC EXC |
| 390730 39073010 39073090 | EPOXIDE RESINS ---- Epoxy resins | 12.5 | E-8 |
| 390740 | POLYCARBONATES | 12.5 | |
| 39074000 | | | |
| 390750 | | | |
| 39075000 | ALKYD RESINS | 12.5 | E-5 |
| 39076020 | POLYETHYLENE | 12.5 | |
| | not | | |
| | | 12.5 | EXC |
| | greater than 0.72 dl/g | 12.5 | EXC |
| | | 12.5 | |
| | | 12.5 | |
| | ---- Maleic resins | | EXC |

| HS Code | Description | Base rate | Staging |

| (2002) | | (1.4.2006) | Category |
| 39079120 | ---- Polyester or contract resins | 12.5 | EXC |
| 39079130 | ---- Fumeric resins | 12.5 | EXC |
| 39079140 39079150 | ---- Diallylphthalate resins ---- Poly (butylene terepthalate) | 12.5 12.5 | EXC EXC |
| 39079190 | ---- Other | 12.5 | EXC |
| 390799 | POLYESTERS NESOI, UNSATURATED, PR FMS ---- Diallyl phthalate resins| | |
| 39079910 | ---- Poly(butylene terepthalate) | 12.5 | E-5 |
| 39079920 39079990 | ---- Other | 12.5 | E-5 |
| 390810 | POLYAMIDE-6,12;OTHR | 12.5 | E-5 |
| 39081010 | ---- Nylon moulding powder | | |
| 39081090 | | 12.5 | E-8 |
| 390890 | ---- Other OTHER POLYAMIDES | 12.5 | E-8 |
| 39089010 | ---- Nylon moulding | 12.5 | E-8 |
| 39089020 | powder ---- Nylon in other primary forms | | |
| 39089090 | ---- Other | 12.5 | E-8 |
| | UREA,THIOUREA RESIN | 12.5 | E-8 |
| 390910 39091010 | ---- Urea formaldehyde resins | 12.5 | |
| 39091090 | ---- Other MELAMINE RESIN | 12.5 | E-8 E-8 |
| 390920 | ---- Melamine formaldehyde resins | | |
| 39092010 | ---- Other | 12.5 | E-8 |
| 39092090 | OTHER AMINO RESIN | 12.5 | E-8 |
| 390930 39093010 | ---- Poly (phenylene oxide) | 12.5 | |
| 39093090 | ---- Other | | E-8 |
| 390940 | PHENOLIC RESINS | 12.5 | E-8 |
| 39094010 39094020 | ---- Cresol formaldehyde oxide ---- Phenol formaldehyde resins | 12.5 12.5 | E-8 E-8 |
| | resins | | |
| 39094030 | ---- Alkyl phenol-formaldehyde | 12.5 | E-8 |
| 39094040 | ---- Ketonic resins | 12.5 | E-8 |
| 39094050 | ---- Phenoxi resins | 12.5 | E-8 |
| 39094060 | ---- Terpene phenolic resins | 12.5 | E-8 |
| 39094090 390950 | ---- Other POLYURETHANES | 12.5 | E-8 |
| 39095000 | -- Polyurethanes SILICONE,PRIM FORMS | 12.5 | E-8 |
| 391000 39100010 | ---- Silicone resins | 12.5 | E-8 |
| 39100020 | ---- Silicone oil | 12.5 | E-8 |
| 39100090 391110 | ---- Other PETROLEUM RESIN,ETC | 12.5 | E-8 |
| 39111010 | resins | | |
| | ---- Coumarone-indene ---- Other | 12.5 | E-8 |
| 39111090 391190 | POLYSULFIDES,ETC | 12.5 | E-8 |
| | | 12.5 | E-8 |
| 39119010 39119090 | ---- Polysulphones ---- Other | 12.5 | E-8 |
| 391211 | CELLULOS ACET,N PLS ---- Cellulose acetate flakes | 12.5 | E-8 |
| 39121110 39121120 39121130 | ---- Cellulose acetate moulding powder ---- Cellulose acetobutyrate moulding | 12.5 12.5 | E-8 E-8 |
| 39121140 | powder ---- Cellulose nitrate, dynamic grade | | |
| 39121190 | ---- Other | 12.5 | E-8 |
| 391212 |

str. 366

| 12.5 | |
| 39121210 | CELLULOS ACETAT,PLS ---- Cellulose acetate flakes | 12.5 | E-8 |
| 39121230 | ---- Cellulose acetobutyrate moulding powder ---- Other | 12.5 | |
| 39121220 | ---- Cellulose acetate moulding powder | 12.5 | E-8 |
| 39121290 | | | E-8 |
| | CELLULOSE NITRATES | | E-8 E-8 |
| 391220 | -- Non-plasticised: ----- Moulding powders | 12.5 | |
| 39122011 39122019 | -- Non-plasticised: ----- Other | 12.5 12.5 | E-8 E-8 |
| 39122021 39122029 | --- Plasticised: ----- Moulding powders --- Plasticised: ----- Other | 12.5 12.5 | E-8 E-8 |
| 391231 39123100 | CARBOXYMETHYLCELLUL - Cellulose ethers: --- Carboxymethyl cellulose and its salts | | E-8 |
| 391239 | OT CELLULOSE ETHERS | 12.5 | |
| 39123911 | --- Non-plascised: ----- Ethylcellulose | | |
| 39123912 | --- Non-plascised: ----- Methylcellulose ethers | 12.5 12.5 | E-8 E-8 |
| 39123919 39123921 | --- Non-plascised: ----- Other cellulose --- Plasticised: ----- Ethyl cellulose | 12.5 | E-8 |
| 39123922 | --- Plasticised: ----- Methyl cellulose | | E-8 |
| | | 12.5 12.5 | E-8 |
| 39123929 391290 | --- Plasticised: ----- Other cellulose CELLULOS+CHEM DER | 12.5 | E-8 |
| 39129010 | ether O ---- Cellulose propionate and aceto propionate, | | |
| 39129020 39129090 | non-plasticised ---- Viscose sponge | 12.5 12.5 | E-8 E-8 |
| 391310 | ---- Other ALGINIC ACID | 12.5 | E-8 |
| 39131010 | ---- Sodium alginate | 12.5 | E-8 |
| 39131090 | ---- Other | 12.5 | E-8 |
| 391390 | OTHER 3913 | | |
| 39139011 39139019 39139020 39139030 | --- Chemical derivatives of natural rubber: ----- Chlorinated rubber --- Chemical derivatives of natural rubber: ----- Other ---- Hardened proteins (such as hardened casein, gelatin) | 12.5 12.5 | E-8 E-8 |
| | ---- Dextran | 12.5 12.5 | E-8 |
| | | | E-8 |

| HS Code (2002) | Description | Base rate (1.4.2006) | Staging Category |

| 39139090 391400 | ---- Other ION-EXCHANGERS | 12.5 | E-8 |
| 39140010 | ---- Ion-exchangers of the condensation, polycondensation or polyaddition type | 12.5 | E-8 |
| 39140020 | ---- Ion-exchangers of polymerisation or co-polymerisation type | 12.5 | E-8 |
| 39140090 | ---- Other | 12.5 | E-8 |
| 391510 | ETHYLENE -- Of polymers of | 12.5 | |
| 39151000 | ethylene STYRENE | | EXC |
| 391520 39152000 | -- Of polymers of styrene | | |
| | VINYL CHLORIDE | 12.5 | EXC |
| 391530 39153010 | ---- Of copolymers of vinyl chloride | 12.5 | EXC |
| 39153090 | ---- Other | 12.5 | |
| 391590 39159010 | OTHER 3915 | 12.5 | EXC |
| | ---- Of polypropylene --- Of polymers of vinyl acetate: ----- Of | | EXC |
| 39159

str. 367

021 | copolymers of vinyl acetate | 12.5 | EXC |
| 39159029 | --- Of polymers of vinyl acetate: ----- Other | 12.5 | EXC |
| 39159030 | ---- Of acrylic polymers and methlyacrylic copolymers | 12.5 | EXC |
| 39159041 | --- Of alkyds, polyesters and epoxide resins: ----- Of alkyds and polyesters | 12.5 | EXC |
| 39159042 | --- Of alkyds, polyesters and epoxide resins: ----- Of pet bottles | 12.5 | EXC |
| 39159049 | --- Of alkyds, polyesters and epoxide resins: ----- Of epoxide resins | 12.5 | EXC |
| 39159050 | ---- Of polyamides | 12.5 | EXC |
| 39159061 | --- Of amino resins; phenolic resins and polyurethanes: ----- Of phenoplast | 12.5 | EXC |
| | --- Of amino resins; phenolic resins and polyurethanes: ----- Of | | |
| 39159062 | aminoplast | 12.5 | EXC |
| 39159063 | polyurethanes | 12.5 | EXC |
| | --- Of amino resins; phenolic resins and polyurethanes: ----- Of --- Of cellulose and its chemical derivatives: ----- Of regenerated | | |
| 39159071 | cellulose | 12.5 | EXC |
| 39159072 | --- Of cellulose and its chemical derivatives: ----- Cellulose plastic waste such as cellulose nitrate film scrap non-plasticised --- Of cellulose and its chemical derivatives: ----- Cellulose plastic | 12.5 | EXC |
| 39159073 39159074 | waste such as cellulose nitrate film scrap plasticised --- Of cellulose and its chemical derivatives: ----- Cellulose plastic waste such as cellulose acetatc film scrap non-plasticised | 12.5 12.5 12.5 | EXC EXC |
| 39159075 | --- Of cellulose and its chemical derivatives: ----- Cellulose plastic waste such as cellulose acetatc film scrap plasticised ---- Other | | EXC |
| 39159090 | | 12.5 | |
| 391610 | > 1MM, ETHYLENE | | EXC |
| 39161010 391690 39169010 39169021 | ---- Rods of polyethylene OTHER > 1MM ---- Canes --- Of phenoplast, aminoplast, alkyds and Polyesters, polyamides, polyurethanes, epoxide-resins (including waste and scrap), polypropylene and acrylic, methacrylic and acrylomethacrylic polymers: ----- Of phenoplast --- Of phenoplast, aminoplast, alkyds and Polyesters, polyamides, | 12.5 12.5 12.5 | EXC EXC EXC EXC |
| 39161020 39162011 | ---- Canes ---- Other > | 12.5 12.5 | EXC EXC |
| 39161090 391620 | 1MM VINYL CHLORID | 12.5 | EXC |
| 39162019 39162091 | --- Of poly (vinyl chloride) copolymers: ----- Other | 12.5 | EXC EXC |
| | --- Of poly (vinyl chloride) copolymers: ----- Canes | | EXC

str. 368

|
| 39162099 39169022 39169024 | --- Other: ----- Canes --- Other: ----- Other polyurethanes, epoxide-resins (including waste and scrap), polypropylene and acrylic, methacrylic and acrylomethacrylic polymers: ----- Of aminoplast --- Of phenoplast, aminoplast, alkyds and Polyesters, polyamides, polyurethanes, epoxide-resins (including waste and scrap), polypropylene and acrylic, methacrylic and acrylomethacrylic polymers: ----- Of alkyds and polysters --- Of phenoplast, aminoplast, alkyds and Polyesters, polyamides, polyurethanes, epoxide-resins (including waste and scrap), polypropylene and acrylic, methacrylic and acrylomethacrylic polymers: | 12.5 12.5 12.5 12.5 12.5 | EXC EXC |
| 39169027 | polypropylene and acrylic, methacrylic and acrylomethacrylic | 12.5 | |
| | polymers: ----- Of polypropylene | | |
| 39169023 39169025 39169026 | ----- Of polyamides --- Of phenoplast, aminoplast, alkyds and Polyesters, polyamides, polyurethanes, epoxide-resins (including waste and scrap), polypropylene and acrylic, methacrylic and acrylomethacrylic polymers: ----- Of polyurethanes --- Of phenoplast, aminoplast, alkyds and Polyesters, polyamides, polyurethanes, epoxide-resins (including waste and scrap), polypropylene and acrylic, methacrylic and acrylomethacrylic polymers: ----- Of epoxide-resins (including waste and scrap) | 12.5 12.5 | EXC EXC EXC |
| | --- Of phenoplast, aminoplast, alkyds and Polyesters, polyamides, polyurethanes, epoxide-resins (including waste and scrap), | | |

| HS Code (2002) | Description | Base rate (1.4.2006) | Staging Category |

| 39169028| --- Of phenoplast, aminoplast, alkyds and Polyesters, polyamides, polyurethanes, epoxide-resins (including waste and scrap), polypropylene and acrylic, methacrylic and acrylomethacrylic polymers: | 12.5 | EXC |
| 39169031 | ----- Of acrylicmethacrylic and acrylomethacrylic polymers --- Of polymerisation and copolymerisation products of polystyrene and polymethyl methacrylate: ----- Of polymerisation and copolymerisation products of polystyrene | 12.5 | EXC |
| | --- Of polymerisation and copolymerisation products of polystyrene and polymethyl methacrylate: ----- Of polymethyl methacrylate ---- Of regenerated cellulose | 12.5 | |
| 39169032 | | | EXC |
| 39169040 | | 12.5 | EXC |
| 39169050 | ---- Of cellulose nitrate and celluloid, whether or not plasticized | 12.5 | EXC |
| 39169060 | ---- Of vulcanized fibre ---- Of cellulose acetate and acetate butyrate, whether or not | 12.5 | EXC |
| 39169070 | plasticized | 12.5 | EXC |
| | | 12.5 | EXC |
| 39169080 | ---- Of vinyl plastic | | |
| 39169090 | ---- Of other polymerisation and copolymerisation products ART GUTS, SAUSAGE CASING, HARDEN PROTEIN/CELLULOS | 12.5 | EXC |
| 391710 39171010 | - Artificial guts (sausage casings) of hardened protein or of cellulosic materials: ---- Of hardened protein | 12.5 | E-8 |
| 39171020 | - Artificial guts (sausage casings) of hardened protein or of cellulosic materials: ---- Of cellulosic materials | | |
| 391721 | RIGID ETHYLENE ---- Tubes of polyethylene | 12.5 | E-8 |
| 39172110 | ---- Other | 12.5 12.5 | SEN SEN |
| 39172190 391722 | RIGID PROPYLENE | | |
| 39172200 | - Tubes, pipes and hoses, rigid: --- Of polymers of propylene | 12.5 | SEN |
| 391723 | RIGID VINYL CHLORID ---- Seamless tubes | 12.5 | SEN |
| 39172310 39172390 | ---- Other | 12.5 | SEN |
| 391729 | RIGID, OF OTHER ---- Seamless tubes of copolymers of vinyl acetate and vinyl chloride | 12.5 | SEN |
| 39172910 39172920 | ---- Seamless tubes of polymers and copolymers of polystyrene ---- Tubes of cellulose nitrate and celluloid, whether or not plasticised | | |
| | | 12.5 | SEN |
| 39172930 | | 12.5 | SEN |
| 39172940 39172950

str. 369

| ---- Tubes of cellulose acetate or acetate butyrate | 12.5 | SEN |
| 39172990 | ---- Tubes of vinyl plastics ---- Other | 12.5 | SEN |
| 391731 | FLEX MIN BURST=27.6 | 12.5 | SEN |
| 39173100 391732 | - Other tubes, pipes and hoses: --- Flexible tubes, pipes and hoses, having a minimum burst pressure of 27.6 MPa N REINFORC,N FITTNG | 12.5 | SEN |
| 39173210 39173220 39173290 | -- Other, not reinforced or otherwise combined with other materials, without fittings: ---- Of condensation or rearrangement polymerization products, whether or not chemically modified -- Other, not reinforced or otherwise combined with other materials, without fittings: ---- Of addition polymerisation products -- Other, not reinforced or otherwise combined with other materials, without fittings: ---- Other | 12.5 12.5 12.5 | SEN SEN SEN |
| 391733 39173300 | N REINFORCED,FITTNG --- Other, not reinforced or otherwise combined with other materials, with fittings OTHER TUBE,PIPE,ETC ---- Of condensation or rearrangement polymerization products, | 12.5 | SEN |
| 391739 39173910 39173920 | whether or not chemically modified ---- Of addition polymerisation products ---- Other | 12.5 12.5 | SEN |
| 39173990 391740 39174000 391810 | FITTINGS FOR 3917 | 12.5 | SEN SEN |
| | -- Fittings VINYL CHLORIDE | | |
| | | 12.5 | SEN |
| 39181010 39181090 | ---- Wall or ceiling coverings combined with knitted or woven fabrics, nonwovens or felts ---- Other | 12.5 | EXC EXC |
| 391890 39189010 39189020 | OTHER 3918 ---- Floor coverings of linoxyne ---- Wall or ceiling coverings combined with knitted or woven fabrics, | 12.5 12.5 12.5 | EXC EXC |
| 39189090 | nonwovens or felts ---- Other | 12.5 | EXC |
| 391910 39191000 | NOT OVER 20 CM WIDE -- In rolls of width not exceeding 20 cm | | |
| 391990 39199010 39202010 39202020 | OTHER 3919 ---- Plastic stickers, whether or not printed, embossed, or ---- Cellulose adhesive tape ---- Other POLYMER | 12.5 12.5 | EXC E-8 |
| 39201092 39201099 | --- Sheets of polyethylene: ----- Rigid, plain --- Sheets of polyethylene: ----- Flexible, plain | 12.5 | EXC |
| 39199020 39199090 392010 39201019 39201091 | | 12.5 | E-8 E-8 EXC EXC |
| | --- Sheets of polyethylene: ----- Other | | EXC |
| | | | EXC |
| | | 12.5 | |
| 39201011 39201012 | | 12.5 | |
| | --- Other: ----- Rigid, plain | 12.5 | |
| | Other: ----- Flexible, plain | 12.5 | |
| | Other: ----- Other | 12.5 | |
| | --- --- | 12.5 | EXC |
| 392020 | PROPYLENE | | |
| | ---- Rigid, plain | | |
| | ---- Flexible, plain | 12.5 12.5 | EXC EXC |

| HS Code | Description | Base rate (1.4.2006) | Staging Category |

| (2002) 39202090 | ---- Other | 12.5 | EXC |
| 392030 | STYRENE | | |
| 39203010 | ---- Rigid, plain | 12.5 | EXC |
| 39203020 | ---- Flexible, plain | 12.5

str. 370

| EXC |
| 39203090 | ---- Other | 12.5 | EXC |
| 392043 | POLYMERS OF VINYL CHLORIDE,WT GT 6% PLASTICIZERS - Of polymers of vinyl chloride: --- Containing by weight not less than| | |
| 39204300 392049 | 6% of plasticizers POLYMERS OF VINYL CHLORIDE, NESOI | 12.5 | EXC |
| 39204900 | - Of polymers of vinyl chloride: --- Other METHACRYL | 12.5 | EXC |
| 392051 | POLYMETH --- Sheets: ----- Rigid, plain | 12.5 | EXC |
| 39205111 39205112 | --- Sheets: ----- Flexible, plain | | EXC |
| 39205119 | --- Sheets: ----- Other | 12.5 12.5 | |
| 39205191 | | | EXC |
| 39205192 | --- Other: ----- Rigid, plain | 12.5 | EXC |
| | --- Other: ----- Flexible, plain | 12.5 | EXC |
| 39205199 | --- Other: ----- Other | 12.5 | EXC |
| 392059 | OTH ACRYLIC,NO REIN | | |
| 39205911 | --- Polyacrylate sheets: ----- Rigid, | 12.5 | EXC |
| 39205912 | plain --- Polyacrylate sheets: ----- Flexible, plain | | |
| 39205919 | --- Polyacrylate sheets: ----- Other --- Other: ----- Rigid, plain | 12.5 12.5 | EXC EXC |
| 39205991 | --- Other: ----- Flexible, plain | 12.5 | EXC |
| 39205992 | | 12.5 | EXC |
| 39205999 | --- Other: ----- Other | 12.5 | EXC |
| | NO REIN,POLYCARBONT | | |
| 392061 | ---- Rigid, plain | 12.5 | EXC |
| 39206110 39206120 | ---- Flexible, plain | 12.5 | EXC |
| 39206190 | ---- Other | 12.5 | EXC |
| 392062 | POLYETHYLENE TEREPH | | EXC |
| 39206210 | ---- Rigid, plain ---- Flexible, plain | 12.5 | |
| 39206220 | | 12.5 | EXC |
| 39206290 392063 | ---- Other N REIN,UNSAT POLYES | 12.5 | EXC |
| 39206310 | ---- Rigid, plain | 12.5 | SEN |
| 39206320 | ---- Flexible, plain | | |
| 39206390 | ---- Other | 12.5 12.5 | SEN SEN |
| 392069 | NO REIN,O POLYESTER | | |
| 39206911 | --- Packaging film: ----- Rigid, plain | 12.5 | EXC |
| 39206912 39206919 | --- Packaging film: ----- Flexible, plain | 12.5 12.5 | EXC EXC |
| 39206921 39206922 | --- Packaging film: ----- Other --- Sun and/or dust control film: ----- Rigid, plain | 12.5 | EXC |
| 39206929 | --- Sun and/or dust control film: ----- Flexible, plain --- Sun and/or dust control film: ----- Other | 12.5 | EXC |
| | | | EXC |
| 39206931 | --- Other film: ----- Rigid, plain | 12.5 | EXC |
| 39206932 | --- Other film: ----- Flexible, plain | 12.5 | |
| 39206939 39206991 | --- Other film: ----- Other | 12.5 12.5 | EXC |
| 39206992 | --- Other: ----- Rigid, plain --- Other: ----- Flexible, plain | 12.5 | EXC EXC EXC |
| | | 12.5 | |
| 39206999 | --- Other: ----- Other | | EXC |
| 392071 39207111 | REGEN CELLULSE,N RN | 12.5 | |
| | --- Cello phane transparent: ----- Film | 12.5 | EXC |
| 39207119 | --- Cello phane transparent: ----- Other | | |
| | --- Sheets of cellulose nitrate and celluloid, whether or not plasticized: | 12.5 | EXC |
| 39207121 | ----- Plain --- Sheets of cellulose nitrate and celluloid, whether or not plasticized:

str. 371

| 12.5 | EXC |
| 39207129 39207191 | ----- Other --- Other: ----- Rigid, plain --- Other: ----- Flexible, plain | 12.5 12.5 | EXC EXC |
| 39207192 39207199 | --- Other: ----- Other | 12.5 | EXC |
| | VULCANIZD FIBR,N RN | 12.5 | EXC |
| 392072 39207210 | ---- Rigid, plain | 12.5 | EXC EXC |
| 39207220 39207290 | ---- Flexible, plain | 12.5 | |
| 392073 | ---- Other CELLULOSE,NO REIN | 12.5 | EXC EXC |
| 39207311 39207312 39207319 39207321 | --- Sheet of cellulose acetate, non-plasticized: ----- Rigid, plain --- Sheet of cellulose acetate, non-plasticized: ----- Flexible, plain --- Sheet of cellulose acetate, non-plasticized: ----- Other --- Sheets of cellulose acetate, plasticized: ----- Rigid, plain | 12.5 12.5 12.5 12.5 | EXC EXC EXC EXC EXC |
| 39207392 | --- Other: ----- Rigid, plain | 12.5 | |
| 39207322 39207329 39207391 | --- Sheets of cellulose acetate, plasticized: ----- Flexible, plain --- Sheets of cellulose acetate, plasticized: ----- Other | 12.5 | |
| | --- Other: ----- Flexible, plain | 12.5 | EXC |
| 39207399 | --- Other: ----- Other | 12.5 | EXC |
| 392079 | O CELLULOSE,NO REIN | | |
| | | 12.5 | EXC |
| 39207911 | | | |
| | --- Sheets of cellulose nitrate and celluloid, whether or not plasticized: | | |
| | ----- Rigid, plain | 12.5 | E-8 |
| 39207912 39207919 | --- Sheets of cellulose nitrate and celluloid, whether or not plasticized: ----- Flexible, plain | 12.5 12.5 12.5 | E-8 E-8 |
| 39207991 39207992 | --- Sheets of cellulose nitrate and celluloid, whether or not plasticized: ----- Other | 12.5 | E-8 E-8 |
| | --- Other: ----- Rigid, plain --- Other: ----- Flexible, plain | | |

| HS Code | Description | Base rate (1.4.2006) | Staging Category |

| (2002) 39207999 | Other: ----- Other | 12.5 | E-8 |
| 392091 | --- PLYVNYL BUTYRL,N RN | | |
| 39209111 | --- Of poly (vinyl butyral): ----- Rigid, plain | 12.5 | EXC |
| 39209112 | --- Of poly (vinyl butyral): ----- Flexible, plain | 12.5 | EXC |
| 39209119 | --- Of poly (vinyl butyral): ----- Other | 12.5 | EXC |
| 392092 39209211 | POLYAMIDES,NO REIN --- Poly (amide fluoride) film: ----- Rigid, | | E-8 |
| 39209212 | plain --- Poly (amide fluoride) film: ----- Flexible, plain | 12.5 12.5 | E-8 |
| 39209219 | --- Poly (amide fluoride) film: ----- Other | 12.5 | E-8 |
| 39209291 | --- Other: ----- Rigid, plain | 12.5 | E-8 |
| 39209292 | --- Other: ----- Flexible, plain | 12.5 | E-8 |
| 39209299 392093 | --- Other: ----- Other | 12.5 | E-8 |
| | AMINO-RESIN,NO REIN | | |
| 39209310 | ---- Rigid, plain | 12.5 | E-8 |
| 39209320 | ---- Flexible, plain | 12.5 | E-8 |
| 39209390 | ---- Other | 12.5 | E-8 |
| 392094 | PHENOLIC RESIN,N RN | | |
| 39209410 | ---- Rigid, plain | 12.5 | E-8 |
| 39209420 | ---- Flexible, plain | 12.5 | E-8 |
| 39209490 | ---- Other | 12.5 | E-8 |
| 392099 39209911 plain| OTHER 3920 --- Plates, sheets, film, foil and strip of poly(vinyl acetate): ----- Rigid, | 12.5 | EXC |
| 39209912 | --- Plates, sheets, film, foil and strip of poly(vinyl acetate): ----- Flexible, plain | 12.5 | EXC |
| 39209919 | --- Plates, sheets, film, foil and strip of poly(vinyl acetate): ----- Other | 12.5 | EXC |
| 39209921 | --- Film, sheets, strip of vinyl plastics: ----- Rigid, plain | 12.5 | EXC |
| 39209922 | --- Film, sheets, strip of vinyl plastics: ----- Flexible, plain | 12.5 | EXC |
| 39209929 | --- Film, sheets, strip of vinyl plastics: ----- Other | 12.5 | EXC |
| 39209931 | --- Plates, sheets, strip, film or foil of copolymers of vinyl chloride vinyl acetate: ----- Rigid, plain | 12.5 | EXC |
| | and --- Plates, sheets, strip, film or foil of copolymers of vinyl chloride | | |
| 39209932 | and vinyl acetate: ----- Flexible, plain | 12.5 | EXC |
| 39209939 | --- Plates, sheets, strip, film or foil of copolymers of vinyl chloride and | 12.5 | EXC |
| 39209941 | vinyl acetate: ----- Other --- Sheet of poly (tetrafluoro-ethylene) (PTFE): ----- Rigid, plain | | |
| 39209942 | --- Sheet of poly (tetrafluoro-ethylene) (PTFE): ----- Flexible, plain | 12.5 12.5 | EXC |
| 39209949 | --- Sheet of poly (tetrafluoro-ethylene) (PTFE): ----- Other | 12.5 | EXC EXC |
| 39209951 39209952 | --- Retro reflective sheeting: ----- Rigid, plain --- Retro reflective sheeting: ----- Flexible, plain | 12.5 12.5 | EXC |
| 39209959 | --- Retro reflective sheeting: ----- Other | | EXC |
| 39209960 | --- Retro reflective sheeting: ----- Clicking boards for leather machinery | 12.5 12.5 | EXC EXC |
| 39209991 | --- Other: ----- Rigid, plain --- Other: ----- Flexible, plain | 12.5 | EXC |
| 39209992 | --- Other: ----- Other | 12.5 | EXC |
| | | 12.5 | |
| 39209999 392111 39211100 | CELL STYRENE - Cellular: --- Of polymers of styrene | 12.5 | EXC |
| 392112 39211200 392113 | CELL PVC - Cellular: --- Of polymers of vinyl chloride CELLULR POLYURETHAN | | EXC |
| | | 12.5 | |
| | | | EXC |
| 39211310 | ---- Flexible | | |
| | | 12.5 | |
| 39211390 392114 CELL | ---- Other REGENR CELLULS | 12.5 | EXC EXC |
| 392190 OTHER 39219010 39219021 | 3921 ---- Thermocol --- Of polymers of vinyl chloride: ----- Rigid, lacquered --- Of polymers of vinyl chloride: ----- Flexible, lacquered | 12.5 12.5 12.5 | EXC EXC EXC |
| 39219022 | --- Of polymers of vinyl chloride: ----- Rigid, metallised Of polymers of vinyl chloride: ----- Flexible, metallised | 12.5 | EXC EXC |
| 39219023 39219024 39219025 | --- --- Of polymers of vinyl chloride: ----- Rigid, laminated | 12.5 12.5 | EXC EXC |
| 39219026 39219029 39219031 | --- Of polymers of vinyl chloride: ----- Flexible, laminated --- Of polymers of vinyl chloride: ----- Other ---- Of regenerated cellulose: ----- Rigid, lacquered | 12.5 12.5 12.5 | EXC EXC |
| 39219096 | Other: ----- Other BATHS, SHOWER BATHS,SINKS & WASHBASINS, OF | 12.5 | EXC |
| | --- Other: ----- Flexible, laminated --- | | |
| 39219094 39219095 | --- Other: ----- Flexible, metallised Other: ----- Rigid, laminated | | EXC |
| 39219039 ---- 39219091 --- 39219092 --- 39219093 --- | Of regenerated cellulose: ----- Other --- | 12.5 12.5 | EXC EXC EXC |
| | Other: ----- Rigid, lacquered Other: ----- Flexible, lacquered Other: ----- Rigid, metallised | 12.5 12.5 12.5 | EXC EXC |
| | | 12.5 | EXC |
| 39219099 | | | |
| 392210 | | 12.5 | |
| 39221000 | | | |
| 392220 | PLASTI -- Baths, shower-baths, sinks and wash basins LAVATORY SEAT,COVER | 12.5 | SEN |

| HS Code | Description | Base rate (1.4.2006) | Staging Category |

| (2002) 39222000 | -- Lavatory seats and covers | 12.5 | SEN |
| 392290 | BIDET,LAVATORY PANS | | SEN |
| 39229000 | -- Other | 12.5 | |
| 392310 BOX,CASE,CRATE,ETC cassettes, cassette tapes,| 392310 BOX,CASE,CRATE,ETC cassettes, cassette tapes,| | |
| 39231010 | ---- Plastic containers for audio or video floppy disk and similar articles | 12.5 | SEN |
| 39231020 | ---- Watch-box, jewellery box and similar containers of plastics | 12.5 | SEN |
| 39231030 | ---- Insulated ware | 12.5 | SEN |
| 39231040 | ---- Packing for accommodating connectors | 12.5 | SEN |
| 39231090 | ---- Other | 12.5 | SEN |
| 392321 | SACK,BAG ETHYLENE | 12.5 | EXC |
| 39232100 392329 | - Sacks and bags (including cones): --- Of polymers of ethylene OTHER SACKS,BAGS | | |
| 39232910 | ---- Of poly (vinyl chloride) ---- Other | 12.5 | EXC |
| 39232990 392330 | | 12.5 | EXC |
| 39233010 | CARBOY,BOTTLE,FLASK ---- Insulated ware | | |
| | ---- Other | 12.5 | SEN |
| 39233090 | SPOOL,COP,BOBBIN | 12.5 | SEN |
| 392340 39234000 | -- Spools, cops, bobbins and similar supports | 12.5 | SEN |
| 392350 | STOPPER,LID,CAP | | |
| 39235010 | ---- Caps and closures for bottles | 12.5 | SEN |
| 39235090 | ---- Other | 12.5 | SEN |
| 392390 | O,FOR PACKING GOODS | | |
| 39239010 | ---- Insulated ware

str. 373

| 12.5 | SEN |
| 39239020 | ---- Aseptic bags | 12.5 | SEN |
| 39239090 | ---- Other | 12.5 | SEN |
| 392410 39241010 | TABLEWARE,KITCHENWARE ---- Insulated ware | 12.5 | SEN |
| 39241090 | | | |
| | ---- Other | 12.5 | SEN |
| 392490 | OTHER 3924 ---- Toilet articles | 12.5 | SEN |
| 39249010 | ware | | |
| 39249020 | ---- Insulated | 12.5 | SEN |
| 39249090 392510 | ---- Other RESERVOIR,TANK>300L | 12.5 | SEN |
| 39251000 | -- Reservoirs, tanks, vats and similar containers, of a capacity exceeding 300 l | | SEN |
| 392520 | | 12.5 | |
| 39252000 392530 | DOOR,WINDOW,FRAME,E -- Doors, windows and their frames and thresholds for doors SHUTTERS,BLINDS,ETC | 12.5 | SEN |
| 39253000 | -- Shutters, blinds (including venetian blinds) and similar articles and parts thereof | 12.5 | SEN |
| 392590 39259010 | OT BUILDERS' WARES | | |
| | ---- Of polyurethane ---- Other | 12.5 12.5 | SEN SEN |
| 39259090 392610 39261011 | OFFICE,SCHOOL SUPPL --- Office supplies of a kind classified as stationery other than pins, clips, and writing instruments: ----- Of polyurethane foam --- Office supplies of a kind classified as stationery other than pins, clips, and writing instruments: ----- Other | 12.5 12.5 | SEN |
| 39261019 39261091 39261099 | --- Other: ----- Of polyurethane foam --- Other: ----- Other | | SEN |
| | | 12.5 | SEN |
| 392620 | OTHER,APPAREL RELAT | 12.5 | SEN |
| 39262011 | --- Gloves: ----- Disposable | 12.5 | |
| 39262019 | --- Gloves: ----- Non-disposable | 12.5 | SEN |
| 39262021 | --- Aprons: ----- Of polyurethane foam | 12.5 | SEN SEN |
| 39262029 | --- Aprons: ----- Other | 12.5 | SEN |
| 39262031 39262039 | --- Plastic stickers for garments: ----- Of polyurethane foam --- Plastic stickers for garments: ----- Other --- Collar stays, patties, butterfly, shoulder-pads and other stays: ----- | 12.5 12.5 | SEN SEN |
| 39262049 | --- Collar stays, patties, butterfly, shoulder-pads and other stays: Other | | |
| | Of polyurethane foam ----- | | |
| | --- Other: ----- Of polyurethane foam | 12.5 | SEN |
| 39262091 39262099 392630 | --- Other: ----- Other FURNITURE FITTNG,ET ---- Of polyurethane foam | 12.5 12.5 | SEN SEN |
| 39263010 | ---- Other ORNAMENTAL ARTICLES | 12.5 12.5 | EXC EXC |
| 39263090 392640 39264011 | --- Bangles: ----- Of polyurethane foam | 12.5 12.5 | SEN |
| 39264019 39264021 | --- Bangles: ----- Other --- Beads: ----- Of polyurethane foam | | SEN |
| 39264029 | | 12.5 | SEN |
| 39264031 | --- Beads: ----- Other --- Statuettes: ----- Of polyurethane foam | 12.5 | SEN |
| 39264039 | --- Statuettes: ----- Other | 12.5 | SEN |
| | --- Table and other household articles (including hotel and restaurant) | 12.5 | SEN |
| 39264041 | for decoration: ----- Of polyurethane foam | 12.5 | SEN |
| 39264049 | --- Table and other household articles (including hotel and restaurant) for decoration: ----- Other | | |
| 39264051 | | 12.5 | SEN |
| | --- Decorative sheets: ----- Of polyurethane foam --- Decorative sheets: ----- Other | | |
| | | 12.5 | |
| 39264059 |

str. 374

| | SEN |
| 39264060 | | | SEN |
| | ---- Sequine | 12.5 12.5 | SEN |

| HS Code | Description | Base rate | Staging |

| (2002) | | (1.4.2006) | Category |
| 39264091 | --- Other: ----- Of polyurethane foam | 12.5 12.5 | SEN |
| 39264099 392690 | --- Other: ----- Other OTHER 3926 | | SEN |
| 39269010 39269021| ---- PVC belt conveyor --- Couplers, packing rings, O rings and the like: ----- Of polyurethane foam | 12.5 12.5 | E-8 E-8 |
| 39269029 | --- Couplers, packing rings, O rings and the like: ----- Other | 12.5 | E-8 |
| 39269031 | --- Lasts, with or without steel hinges ; EVA and grape sheets for soles and heels; welts: ----- Of polyurethane foam | 12.5 | E-8 |
| 39269039 | --- Lasts, with or without steel hinges ; EVA and grape sheets for soles and heels; welts: ----- Other --- Rings, buckles, tacks, washers and other decorative fittings made | 12.5 | E-8 |
| 39269041 | of plastic used as trimmings and embellishments for leather products; patterns for leather foot wear, leather garments and leather goods: ----- Of polyurethane foam | 12.5 | E-8 |
| 39269049 | --- Rings, buckles, tacks, washers and other decorative fittings made of plastic used as trimmings and embellishments for leather products; patterns for leather foot wear, leather garments and leather goods: ----- | | |
| | Other --- Retroreflective sheeting of other than of heading 3920: ----- Of | 12.5 | E-8 |
| 39269051 | polyurethane foam | 12.5 | E-8 |
| 39269059 39269061 | --- Retroreflective sheeting of other than of heading 3920: ----- Other --- Hangers: ----- Of polyurethane foam | 12.5 | E-8 |
| 39269069 | --- Hangers: ----- Other | 12.5 12.5 | E-8 E-8 |
| 39269071 | --- Plastic or nylon tipped hammers; insulating liner of nylon , HDPE: -- --- Of polyurethane foam | 12.5 | E-8 |
| 39269079 | --- Plastic or nylon tipped hammers; insulating liner of nylon , HDPE: -- --- Other | 12.5 | E-8 |
| 39269080 | --- Plastic or nylon tipped hammers; insulating liner of nylon , HDPE: -- --- Polypropylene articles, not elsewhere specified or included | 12.5 | E-8 |
| 39269091 | --- Other: ----- Of polyurethane foam --- Other: ----- Other | 12.5 12.5 | E-8 E-8 |
| 39269099 400110 | LATEX | | |
| 40011010 40011020 | ---- Prevulcanised ---- Other than prevulcanised | 70 70 | EXC EXC |
| 400121 40012100 | IN SMOKED SHEETS - Natural rubber in other forms: --- Smoked sheets | 20 | EXC |
| 400122 | TECH SPECIFD(TSNR) | | |
| 40012200 | - Natural rubber in other forms: --- Technically specified natural rubber | 20 | EXC |
| 400129 40012910 | (TSNR) OTHER RUBBER ---- Hevea | 20 | EXC |
| 40012920 40012930 | ---- Pale crepe ---- Estate brown crepe rubber | 20 | EXC |
| 40012940 | ---- Oil extended natural | | EXC |
| 40012990 400130 | ---- Other BALATA,GUTTA-PER,ET | 20 20 20 | EXC EXC |
| 40013000 | -- Balata, gutta-percha, guayule, chicle and similar natural gums | 15 | E-8 |
| 400211 | LATEX OF SBR/XSBR | | |
| 40021100 | - Styrene-butadiene rubber (SBR); carboxylated styrene-butadiene rubber (XSBR): --- Latex | 12.5 | |
| 400219 | OT SBR/XSBR,N LATEX | | E-8 |
| 40021930 40021990 400220 | ---- Styrene butadiene styrene oil bound copolymer ---- Other BUTADIENE (BR) -- Butadiene rubber (BR) BUTYL (IIR) - Isobutene-isoprene (butyl) rubber (IIR); halo-isobutene-isoprene | 12.5 12.5 12.5 | E-5 E-5 |
| 40022000 400231 | | 10 | E-8 E-5 |
| 400239 40023900 | HALO-ISOBUTENE-ISOP - Isobutene-isoprene (butyl) rubber (IIR); halo-isobutene-isoprene rubber (CIIR or BIIR): --- Other | 12.5 | E-8 |
| 40023100 400241 40024100 400249 | rubber (CIIR or BIIR): --- Isobutene-isoprene (butyl) rubber (IIR) LATEX CHLOROPRENE - Chlorprene (Chlorobutadiene) rubber (CR): --- Latex CHLOROPREN,NT LATEX | 12.5 | E-8 |
| 400280 40028010 | -- Isoprene rubber (IR) ETHYLENE-PROPYLENE -- Ethylene-propylene-non-conjugated diene rubber (EPDM) MIX NATURL/SYNTHETC | 12.5 | EXC EXC |
| 400270 40027000 | | | |
| 400259 40025900 400260 40026000 | NBR NT LATEX - Acrylonitrile-butadiene rubber (NBR): --- Other ISOPRENE (IR) | 12.5 | |
| | | 12.5 | E-8 |
| 40028020 | ---- Latex ---- Chemically modified form of natural rubber including graft rubber | 12.5 | E-8 |
| 40028090 400291 | ---- Other | 12.5 | E-8 |
| 40029100 | SYNTHETIC LATEX | | |
| | OT | 12.5 | E-8 |
| | - Other: --- Latex | 12.5 | E-8 |

| HS Code | Description | Base rate (1.4.2006) | Staging Category |

| (2002) 400299 40029910 | OTHER 4002 ---- Factice (rubber substitute derived from oil)| 12.5 | E-8 |
| 40029920 | ---- Tread rubber compound, cushion compound, cushion gum and | | |
| | tread gum for resoling or repairing or retreading rubber tyres ---- Other | 12.5 | E-8 |
| 40029990 400300 | RCLAIM,IN PRIM FORM

str. 375

| 12.5 | E-8 |
| 40030000 | -RECLAIMED RUBBER IN PRIMARY FORMS OR IN PLATES, SHEETS OR STRIP WASTE,N HRD;ITS PWD | 12.5 | EXC |
| 400400 40040000 | -WASTE, PARINGS AND SCRAP OF RUBBER (OTHER THAN HARD RUBBER) AND POWDERS AND GRANULES OBTAINED THEREFROM | 12.5 | E-8 |
| 400510 40051000 | WCARBON BLK/SILICA -- Compounded with carbon black or silica SOLUTION;DISPERS | 12.5 | E-5 |
| 400520 | IN ---- Can sealing compound | 12.5 | E-8 |
| 40052010 | | | |
| 40052090 | ---- Other | 12.5 | E-8 |
| 400591 40059110 | O IN PLTE,SHEET,ETC ---- Hospital sheeting | 12.5 | E-8 |
| 40059190 400599 | ---- Other OTHER 4005 | 12.5 | E-8 |
| 40059910 | ---- Granules of unvulcanised natural or synthetic rubber, | 12.5 | E-8 |
| 40059990 | compounded, ready for vulcanisation ---- Other | 12.5 | E-8 |
| 400610 | CAML-BK STP F RETRD -- 'Camel-back' strips for retreading | | E-8 |
| 40061000 400690 | rubber tyres OTHR RODS,TUBES,ETC | 12.5 | |
| 40069010 | ---- Thread, not covered | 12.5 | E-8 |
| 40069090 | ---- Other | 12.5 | E-8 |
| 400700 40070010 | VLCNZ RUB THRD+CORD ---- Thread, not covered | 12.5 | E-8 |
| 40070020 | ---- Cord, not covered | 12.5 | E-8 |
| 40070090 400811 | ---- Other PL,SHT+STRP,CELLULR | 12.5 | E-8 |
| 40081110 40081190 | ---- Of micro-cellular rubber ---- Other | 12.5 12.5 | E-8 |
| 400819 | | | E-8 |
| 40081910 | ROD+PRFL SHPE,CELLU ---- Blocks of micro-cellular rubber but not of latex foam sponge, used in the manufacture of soles, heels or soles and heels combined, for | 12.5 | EXC |
| 40081990 400821 | footwear ---- Other PLATES, NONCELLULAR ---- Used in the manufacture of soles, heels or soles and heels | 12.5 | EXC |
| 40082110 40082120 40082190 | combined, for footwear ---- For resoling or repairing or retreading rubber tyres ---- Other | 12.5 12.5 12.5 | E-8 E-8 E-8 |
| 400829 40082910 | OTH ROD,NONCELLULAR ---- Rubber sheets and resin rubber sheets for soles and heels ---- Blocks used in the manufacture of soles, heels or soles and heels | 12.5 | EXC |
| 40082920 | combined, for footwear ---- Latex foam sponge | 12.5 | EXC |
| 40082930 | ---- Tread rubber and tread packing strip for resoling or repairing or | 12.5 | EXC |
| 40082940 | | | |
| 40082990 | retreading rubber tyres ---- Other | 12.5 | EXC |
| 400911 | PIPE, NT REINFORCED/COMBINE W/MATERIAL, W/O FITTI | 12.5 | EXC |
| 40091100 | - Not reinforced or otherwise combined with other materials: --- Without fittings | | |
| | | 12.5 | E-8 |
| 400912 40091200 | PIPE, NT REINFORCED/COMB. W/ MATERIALS W/ FITTING - Not reinforced or otherwise combined with other materials: --- With fittings | 12.5 | E-8 |
| 400921 40092100 | PIPE, REINFORCED/COMBINE W/METAL ONLY, W/O FITTIN - Reinforced or otherwise combined only with metal: --- Without fittings PIPES, VULC RUB, REINF/COMBO WITH METAL,W/ FITTIN | 12.5 | EXC E-8 |
| 400922 40092200 400931 40093100 | - Reinforced or otherwise combined only with metal: --- With fittings PIPE, REINFORCED/COMBINE W/ TEXTILES, W/O FITTING - Reinforced or otherwise combined only with textile materials: --- | 12.5 | EXC |
| 400932 40093200 400941 40094100 | Without fittings PIPE OF VUL RUB,REINF W/ TEXT ONLY MAT,W/FITTINGS - Reinforced or otherwise combined only with textile materials: --- With fittings PIPE, REINFORCED/COMBINE W/ MATERIAL, W/O FITTING - Reinforced or otherwise combined with other materials: --- Without fittings | 12.5 12.5 12.5 | E-8 EXC |
| 40094200 401011 40101110 40101190 401012 | - Reinforced or otherwise combined with other materials: --- With fittings REINFORCED WI METAL ---- Where the rubber compound content is less than 25% by weight ---- Other | 12.5 12.5 12.5 | SEN E-8 |
| 40101290 | REINFRCE WTEXT MAT ---- Where the rubber compound content is less than 25% by weight ---- Other | 12.5 | E-8 |
| 40101210 | | | E-8 |
| | | | E-8 |
| | | 12.5 | |

| HS Code | Description | Base rate | Staging |

| (2002) 401013 | REINFRCE ONL WPLST | (1.4.2006) | Category |
| 40101310 | ---- Where the rubber compound content is less than 25% by weight | 12.5 | E-8 |
| 40101390 | ---- Other | 12.5 | E-8 |
| 401019 40101910 | OTHER CONVEYOR ---- Where the rubber compound content is less than 25% by weight | 12.5 | E-8 |
| 40101990 | ---- Other | 12.5 | E-8 |
| 401031 | ENDLESS TRANS. BELTS V-BLET/V-RIBBED/CIRC 60-180C weight

str. 376

| | |
| 40103110 | ---- Where the rubber compound content is less than 25% by | 12.5 | EXC |
| 40103190 401032 | ---- Other ENDLESS TRANS. BELTS V-BLET, CIRC 60-180CM, NESOI | 12.5 | EXC |
| 40103210 | ---- Where the rubber compound content is less than 25% by weight | 12.5 | |
| | ---- Other | | EXC |
| 40103290 | | 12.5 | EXC |
| 401033 | ENDLESS TRANS BELTS V-BLET/V-RIBBED/CIRC 180-240C ---- Where the rubber compound content is less than 25% by weight | 12.5 | E-8 |
| 40103310 40103390 | ---- Other | | |
| 401034 | ENDLESS TRANS. BELTS V-BLET, CIRC 180-240CM, NESO ---- Where the rubber compound content is less than 25% by weight | 12.5 | E-8 |
| 40103410 | ---- Other | 12.5 | E-8 |
| 40103490 401035 | ENDLESS SYNCHRON BLT, CIRCUMFERENCE >60CM <150CM ---- Where the rubber compound content is less than 25% by weight | 12.5 | E-8 |
| 40103510 | | 12.5 | |
| 40103590 | ---- Other | 12.5 | E-8 E-8 |
| 401036 | ENDLESS SYNCHRON BLT, CIRCUMFERENCE >150CM <198CM | | |
| 40103610 40103690 | ---- Where the rubber compound content is less than 25% by weight | 12.5 | E-8 |
| 401039 | ---- Other | 12.5 | E-8 |
| | TRANSMISSION BELT/BELTING, OF VULCANIZE RUB, NESO --- Where the rubber compound content is less than 25% by weight: --| | |
| 40103911 | --- Endless flat belt --- Where the rubber compound content is less than 25% by weight: -- | 12.5 12.5 | E-8 E-8 |
| 40103912 | --- Ply belting --- Where the rubber compound content is less than 25% by weight: -- | 12.5 | E-8 |
| 40103919 | --- Other --- | | |
| 40103991 | Other: ----- Endless flat belt | 12.5 | E-8 |
| 40103992 40103999 | --- Other: ----- Ply belting --- Other: ----- Other | 12.5 12.5 | E-8 E-8 |
| 401110 40111010 | MOTOR CARS ---- Radials | 12.5 | |
| 40111090 | ---- Other BUSES OR TRUCKS | 12.5 | EXC EXC |
| 401120 40112010 | | | |
| 40112090 | ---- Radials ---- Other | 12.5 | EXC |
| | | 12.5 | EXC |
| 401130 | AIRCRAFT | | |
| 40113000 401140 | -- Of a kind used on aircraft MOTORCYCLE | 12.5 | RED |
| 40114010 40114020 | ---- For motor cycles ---- For motor scooters | 12.5 | EXC |
| 40114090 401150 | ---- Other | 12.5 | EXC |
| 40115010 | BICYCLES ---- Multi-cellular | 12.5 | EXC |
| | polyurethane (MCP) | | |
| 40115090 401161 | tubeless tyres ---- Other, having a 'herring-bone' or similar tread NEW PNEMATIC TIRES.HER.-BONE TRD,FOR AG/FRST MACH | 12.5 12.5 | EXC EXC |
| | - Other, having a 'herring-bone' or similar tread: --- Of a kind used on | 12.5 | E-8 |
| 40116100 401162 | agricultural or forestry vehicles and machines NEW PNEU. RUB. TIRES,HER.-BNE TRD, CNSTC,RIM<61CM - Other, having a 'herring-bone' or similar tread: --- Of a kind used on | | E-8 |
| 40116200 | construction or industrial handling vehicles and machines and having a rim size not exceeding 61 cm NEW PNEU. RUB.

str. 376

a 'herring-bone' or similar tread: --- Of a kind used on | 12.5 | E-8 | | 40116100 401162 | agricultural or forestry vehicles and machines NEW PNEU. RUB. TIRES,HER.-BNE TRD, CNSTC,RIM<61CM - Other, having a 'herring-bone' or similar tread: --- Of a kind used on | | E-8 | | 40116200 | construction or industrial handling vehicles and machines and having a rim size not exceeding 61 cm NEW PNEU. RUB. TIRES,HER.-BNE TRD, CNSTC,RIM>61CM | 12.5 | |
| 401163 | - Other, having a 'herring-bone' or similar tread: --- Of a kind used on a | | |
| | construction or industrial handling vehicles and machines and having rim size exceeding 61 cm NEW PNEUMATIC TIRES OF RUB.,HER.-BONE TRD, NESOI | 12.5 | |
| | | | E-8 |
| 40116300 | | | |
| 401169 40116900 | - Other, having a 'herring-bone' or similar tread: --- Other NEW PNEUMATIC RUBR TIRES,USED ON AG/FORST VEH/MAC | 12.5 | |
| 401192 40119200 | machines | 12.5 | E-8 |
| | - Other: --- Of a kind used on agricultural or forestry vehicles and | | E-8 |
| 40121910 | RETREADED TIRES OF RUBBER, NESOI ---- For two wheelers | 12.5 | E-8 |
| 40121200 401213 401219 | - Retreaded tyres: --- Of a kind used on aircraft | 12.5 | E-8 |
| 40119400 401199 40119900 401211 | vehicles and machines and having a rim size exceeding 61 cm OTHER 4011 - Other: --- Other RETREADED TIRES OF RUBBER, FOR USE ON MOTOR CARS | 12.5 12.5 | E-8 E-8 E-8 |
| 40121100 401212 | - Retreaded tyres: --- Of a kind used on motor cars (including station wagons and racing cars) RETREADED TIRES OF RUBBER, FOR USE ON BUSES/TRUCK | | |
| 40121300 | - Retreaded tyres: --- Of a kind used on buses or lorries RETREADED TIRES OF RUBBER, FOR USE ON AIRCRAFT | 12.5 | E-8 |
| | | 3 | |

| HS Code | Description | Base rate (1.4.2006) | Staging Category |

| (2002) 40121990 | ---- Other | 12.5 | E-8 |
| 401220| USED | | |
| 40122010 | ---- For buses, lorries and earth moving equipments including light commercial vehicles | 12.5 | EXC |
| 40122020 | ---- For passenger automobile vehicles, including two wheelers, three wheelers and personal type vehicles | 12.5 | EXC |
| 40122090 | ---- Other | 12.5 | EXC |
| 401290 | SOLID/CUSH TIRE,ETC | | |
| 40129010 | ---- Solid rubber tyres for motor vehicles ---- Solid rubber tyres for other vehicles | 12.5 | E-8 |
| 40129020 | ---- Tyres with metal framework | 12.5 | E-8 |
| 40129030 | | 12.5 | E-8 |
| | --- Tyre flaps: ----- Of a kind used in two-wheeled and three- wheeled | | |
| 40129041 | motor vehicles | 12.5 | E-8 |
| 40129049 | --- Tyre flaps: ----- Other | 12.5 | E-8 |
| 40129050 | ---- Tyre treads, interchangeable | | |
| 40129090 | ---- Other | 12.5 12.5 | E-8 E-8 |
| 401310 | CARS,TRUCKS,BUSES | | |
| 40131010 | ---- For motor cars | 12.5 | E-8 |
| 40131020 | ---- For lorries and buses BICYCLES | 12.5 | E-8 |
| 401320 40132000 | | | |
| | -- Of a kind used on bicycles

str. 377

| 12.5 | E-8 |
| 401390 | OTHER 4013 | | |
| 40139010 | ---- For aircraft | 12.5 | E-8 |
| 40139020 40139030 | ---- For motor cycle ---- For off the road vehicles, not elsewhere specified | 12.5 12.5 | E-8 E-8 |
| | or included For tractors: ----- Rear tyres | 12.5 | E-8 |
| 40139041 40139049 | -- -- For tractors: ----- Other | 12.5 | E-8 |
| 40139050 | ---- Of a kind used in tyres of cycle rickshaws and three-wheeled | 12.5 | E-8 |
| | powered cycle-rickshaws | | |
| 40139090 | ---- Other | 12.5 | E-8 |
| 401410 | SHTH CONTRACPTV,VUL ---- Rubber contraceptives, male (condoms) | 0 | E-8 |
| 40141010 | ---- Rubber contraceptives, female (diaphragms), such as cervical | | E-8 |
| 40141020 | | 0 | |
| 401490 40149010 | O HYG ET ART,SFT VL ---- Hot water bottles | 12.5 | E-8 |
| 40149020 | ---- Ice bags | 12.5 | E-8 |
| 40149030 | ---- Feeding bottle nipples | 12.5 | E-8 |
| 40149090 | ---- Other | 12.5 | |
| 401511 40151100 | SURG+MED GLOVE,VULC | | E-8 |
| | - Gloves, mittens and mitts: --- Surgical | 12.5 | E-8 |
| 401519 | O GLOVE,N SURG,VULC | | |
| 40151900 | - Gloves, mittens and mitts: --- Other | 12.5 | E-8 |
| 401590 | O APPARL,N GLVE,VUL | | |
| 40159010 40159020 | ---- Rubber apron ---- Labels | 12.5 12.5 | E-8 E-8 |
| 40159030 | ---- Industrial gloves | 12.5 | E-8 |
| 40159091 | | | |
| | --- Other: ---- Diving suits | 12.5 | E-8 |
| 40159099 401610 | --- Other: ---- Other O ART OF VUL,CELLUL | 12.5 | E-8 |
| | -- Of cellular rubber FLOOR COVR+MAT,VULC | | |
| 40161000 401691 | | 12.5 | E-8 |
| 40169100 | - Other: --- Floor coverings and mats | | |
| 401692 40169200 | ERASERS,VULCANIZED - Other: --- Erasers | 12.5 | E-8 |
| 401693 | GSKT,WASHR,ETC,VULC ---- Patches for puncture repair of self- vulcanising rubber or a rubber | 12.5 | E-8 |
| 40169310 | backing | 12.5 | EXC |
| 40169320 | ---- Rubber rings (O-ring) | 12.5 | EXC |
| 40169330 | ---- Rubber seals (Oil seals and the like) | 12.5 | EXC EXC |
| 40169340 40169350 | Gaskets | 12.5 | EXC |
| 40169360 | ---- Washers | 12.5 | |
| 40169390 | ---- Plugs ---- Other | 12.5 12.5 | EXC EXC |
| 401694 | BOAT/DOCK FENDR,VUL - Other: --- Boat or dock fenders, whether or not inflatable | | |
| 40169400 | | | |
| 401695 | INFL ART,N 401694 | 12.5 | E-8 |
| 40169510 40169590 | O ---- Air mattresses ---- Other | 12.5 12.5 | E-8 E-8 |
| 401699 40169910 40169920 40169930 | OTHER 4016 ---- Rubber cots for textile industry ---- Rubber bands ---- Rubber threads | 12.5 12.5 12.5 | E-5 E-5 E-5 |
| 40169950 40169960 | ---- Rubber blankets ---- Rubber cushions | | E-5 |
| | | 12.5 | |
| 40169940 | | | |
| | | | E-5 |
| | ---- Rubber bushes | | |
| | | 12.5 | |
| 40169970 | | 12.5 | E-5 |
| 40169980 | ---- Ear plug ---- Stoppers | 12.5 | E-5 |
| 40169990 | ---- Other | | E-5 |
| 401700 | | 12.5 12.5 | E-5 |
| 40170010 | HARD RUBBER ---- Plates, sheets, rods and tubes of ebonite and vulcanite ---- Scrap, waste and powder of hardened rubber (ebonite and | 12.5 | E-8 |
| 40170020 | vulcanite) | 12.5 | |
| | | | E-8 |

| HS Code | Description | Base rate | Staging |

| (2002) | | (1.4.2006) | Category |
| 40170030 | ---- Printers' rollers | 12.5 | E-8 |
| 40170040 40170050 | ---- Textile rollers ---- Typewriters and cyclostyling | 12.5 12.5 | E-8 E-8 |
| 40170090 | rollers ---- Other | 12.5 | E-8 |
| 410120 | WL HIDES&SKIN, WT/SKI<=8KG DRD/10 DRY-SALT/16 FRH | | |
| 41012010 | ---- Of cow, including cow calf | 0 | E-0 |
| 41012020 | ---- Of buffalo, including buffalo calf

str. 378

| 0 | E-0 |
| 41012090 410150 | ---- Other WHOLE HIDES & SKINS, OF A WT >16KG BOVINE/EQUINE | 0 | E-0 |
| 41015010 | ---- Of cow, including cow calf | 0 | E-0 |
| 41015020 | ---- Of buffalo, including buffalo calf | 0 | E-0 |
| 41015090 410190 | ---- Other BUTTS/BENDS/BELLIES OF BOVINE/EQUINE ANIMALS | 0 | E-0 |
| 41019010 | ---- Of cow, including cow calf | 0 | E-0 |
| 41019020 | ---- Of buffalo, including buffalo calf | 0 | E-0 |
| 41019090 | ---- Other | 0 | E-0 |
| 410210 | | | |
| | WL-ON,FRSH ET,N TAN | | |
| 41021010 41021020 | ---- Sheep skins ---- Pelts of baby lambs | 0 0 | E-0 |
| 41021030 | ---- Lamb skins, other than pelts | | E-0 |
| 410221 | NO WOOL ON,PICKLED | 0 | E-0 |
| 41022110 | ---- Sheep skins | 0 | E-0 |
| 41022120 | ---- Lamb skins | 0 | E-0 |
| 41022130 | ---- Lamb pelt | 0 | E-0 |
| 410229 | NO WOOL,OTHRWS PREP | | |
| 41022910 | ---- Sheep skins | 0 | E-0 |
| 41022920 | ---- Lamb skins | 0 | E-0 |
| 410310 | GOAT, KID | | |
| 41031010 | ---- Goat skins, pickled (wet salted) | 0 | E-0 |
| 41031020 | ---- Goat skins, dry salted | 0 | E-0 |
| 41031030 | ---- Goat skins, otherwise cured (dried, unsalted) ---- Kid skins | 0 | E-0 |
| 41031040 | | 0 | |
| 41031090 | ---- Other | 0 | E-0 E-0 |
| 410320 | REPTILE -- Of reptiles | | |
| 41032000 410330 | SWINE RAW HIDED/SKINS,NT PRETAN,FRH OR SALTED, ET | 0 | E-0 |
| 41033000 | -- Of swine OTHER 4103 | 0 | E-0 |
| 410390 | | | |
| 41039000 | -- Other BOV/EQ HIDE/SKIN,FUL | 0 | E-0 |
| 410411 41041100 | GRN,UNSPLIT;GRN SPL, WET STA - In the wet state (including wet-blue): --- Full grains, unsplit; grain BOV/EQ HID/SKIN. W/O HR, WET-STATE, NESOI | 12.5 | E-8 |
| 410419 | | | |
| 41041900 | - In the wet state (including wet-blue): --- Other TAN/CRUS HID/SKN BOV/EQ,FUL GRN UNSP;GRN SP,DRY S

str. 379

| 12.5 | E-8 |
| 410441 | - In the dry state (crust): --- Full grains, unsplit; grain splits | | E-8 |
| 41044100 | TAN/CRUST HIDES/SKIN, BOV/EQ, IN DRY STATE, NESOI | 12.5 | |
| 410449 41044900 410510 | - In the dry state (crust): --- Other | 12.5 | |
| 41051000 410530 | SHEEP/LAMB SKIN,TANNED,WET STATE, W/O WOOL -- In the wet state (including wet-blue) | | E-5 |
| 41053000 | SHEEP/LAMB CRUST SKIN, W/O WOOL,DRY STATE | 12.5 | E-8 |
| 410621 | -- In the dry state (crust) GOAT/KID TANNED SKIN,WET STATE, W/O WOOL | | |
| | | 12.5 | E-8 |
| 41062100 410622 | - Of goats or kids: --- In the wet state (including wet-blue) GOAT OR KID CRUSTED SKINS, W/O WOOL, DRY STATE | 12.5 | E-8 |
| 41062200 410631 | - Of goats or kids: --- In the dry state (crust) SWINE TANNED SKIN,WET STATE, W/O WOOL | | E-8 |
| | | 12.5 | |
| 41063100 | - Of swine: --- In the wet state (including wet-blue) | | |
| | SWINE CRUSTED SKINS, W/O WOOL, DRY STATE | 12.5 | E-8 |
| 41063200 | - Of swine: --- In the dry state (crust) REPTILE SKINS, TANNED OR CRUSTS, NT FURT | | E-8 |
| 410640 | | 12.5 | |
| 410691 | -- Of reptiles TANNED SKINS OF ANIMALS, WET STATE,W/O WOOL/HR,NE | 12.5 | E-8 |
| 41064000 | PREPARED | | |
| 410632 41071900 410791 41079100 410792 41079200 410799 41079900 | LTR,NESOI,INC SIDES FULL GRAIN,UNSPLIT,BOV/EQU -- Other, including sides: --- Full grains, unsplit LTR,NESOI,INC SIDES FUL GRN,SPLIT,FUR PREP,BV/EQ -- Other, including sides: --- Grain splits LTR,NESOI,INC SIDES,FUR PREP,BV/EQ, NESOI -- Other, including sides: --- Other INCLUDING PARCHMENT-DRESSED LEATHER, OF OR LAMB, WITHOUT WOOL ON, WHETHER OR NOT OTHER THAN LEATHER OF HEADING 4114 | 0 0 0 0 | E-5 E-5 E-5 E-5 E-8 |
| 41069100 410692 41069200 410711 41071100 410712 41071200 410719 41120000 | - Other: --- In the wet state (including wet-blue) CRUST SKINS OF ANIMALS,DRY STATE, W/O WOOL/HR,NES - Other: --- In the dry state (crust) WHOLE HIDE/SKIN OF LTR,FULL GRAIN,UNSPLIT,BOV/EQU - Whole hides and skins: --- Full grains, unsplit WHOL HIDE/SKIN OF LTR,FUL GRN,SPLIT,FUR PREP,BV/E - Whole hides and skins: --- Grain splits WHOL HIDE/SKIN,FULL GRN,NESOI,FRT PREP TAN,BV/EQ -- Other | 12.5 12.5 0 0 | E-8 E-8 E-5 E-8 |
| 411200 | LTH FRT PRP TAN/CRUST, SHEEP/LAMB W/O WOOL NT 411 -LEATHER FURTHER PREPARED AFTER TANNING OR CRUSTING, SHEEP SPLIT,| | |
| | | 0 | |

| HS Code | Description | Base rate | Staging |

| (2002) | | (1.4.2006) | Category |
| 411310 41131000 | LTR FRT PREP TAN/CRUST OF GOAT/KIDS W/O HR,NT 411 -- Of goats or kids | 0 | E-8 |
| 411320 | SWINE LEATHER FURT PREPR AFT TAN/CRUST,W/O HR,NES | | |
| 41132000 411330 | -- Of swine REPTILE LEATHER FURT PREPR AFT TAN/CRUST,W/O HR,N | 0 | E-8 |
| 41133000 | -- Of reptiles | 0 | E-8 |
| 411390 41139000 | LTHER OF ANIMALS,FURT PREP TAN/CRST,W/O WL/HR,NES -- Other | 0 | E-8 |
| 411410 | CHAMOIS (INCLUDING COMBINATION CHAMOIS) LEATHER -- Chamois (including combination chamois) leather | 12.5 | |
| 41141000 | PATENT LTHR&PATENT LAMINATED LTHR; METALLIIZED LT | | E-8 |
| 411420 | ---- Patent leather and patent laminated leather | 12.5 | E-8 |
| 41142010 | ---- Metallised leather | | |
| 41142020 411510 | COMPOSITION LEA, LEA FIBER IN SLABS/SHEETS/STRIPS -- Composition leather with a basis of leather or leather fiber, in slabs,| 12.5 | E-8 |
| 41151000 | sheets or strip, whether or not in rolls | | |
| 411520 41152010 | LEATHER WASTE; LEATHER DUST, POWDER & FLOUR | 12.5 | E-8 |
| | ---- Cuttings of leather ---- Other | 12.5 | E-8 |
| 41152090 420100 | SADDLERY,HARNESS,ET -SADDLERY AND HARNESS FOR ANY ANIMAL (INCLUDING | 12.5 | E-8 |
| 42010000 | TRACES, LEADS, KNEE PADS, MUZZLES, SADDLE CLOTHS, | | |
| 420211 | SADDLE BAGS, DOG COATS AND THE LIKE), OF ANY MATERIAL LTHR TRUNK,SUITCASE ---- Travel goods (trunks, suit-cases, sports bags and other similar | 12.5 | E-8 |
| 42021110 | items ) of leather | 12.5 | E-8 |
| 42021120 | ---- Toilet-bags and cases, of leather | 12.5 | E-8 |
| 42021130 | ---- Satchels | 12.5 | E-8 |
| 42021140 42021150 | ---- Brief-cases ---- Executive-cases | 12.5 12.5 | E-8 E-8 |
| 42021160 | ---- Vanity-cases | 12.5 | E-8 |
| 42021170 | ---- Attache-cases

str. 380

| 12.5 | E-8 |
| 42021190 420212 | ---- Other TEXT TRUNK,SUITCASE | 12.5 | E-8 |
| 42021210 42021220 | ---- Toilet-cases ---- Plastic moulded suit-cases | 12.5 12.5 | E-8 E-8 |
| 42021230 | ---- Plastic moulded brief-cases | 12.5 | E-8 |
| 42021240 | ---- Satchels | 12.5 | E-8 |
| 42021250 42021260 | ---- Other travel-goods ---- Brief-cases | 12.5 12.5 | E-8 |
| 42021270 | ---- Executive-cases other than moulded | 12.5 | E-8 E-8 |
| 42021280 | plastic | | |
| | ---- Vanity-cases ---- Other | 12.5 | E-8 |
| 42021290 | | | |
| 420219 | TRUNK,SUITCASE ---- Travel goods (trunks, suit-cases, | 12.5 | E-8 |
| 42021910 | OT sports bags, and other similar items) of leather | 12.5 | E-8 |
| 42021920 42021930 | ---- Toilet-cases ---- Satchels | 12.5 | E-8 |
| 42021940 | ---- Brief-cases (other than plastic moulded) | 12.5 | E-8 |
| 42021950 | | 12.5 | E-8 |
| 42021960 | ---- Executive-cases | 12.5 | |
| | ---- Vanity-cases | | E-8 |
| 42021990 | ---- Other | 12.5 | E-8 |
| 420221 | LEATHER HANDBAGS | 12.5 | E-8 |
| 42022110 | ---- Hand-bags for ladies | 12.5 | E-8 |
| 42022120 | ---- Vanity-bags ---- Other | 12.5 | E-8 |
| 42022190 | | 12.5 | E-8 |
| 420222 42022210 42022220 42022230 | PLASTIC/TEX HANDBAG ---- Hand-bags and shopping bags, of artificial plastic material ---- Hand-bags and shopping bags, of cotton ---- Hand-bags and shopping bags, of Jute | 12.5 | E-8 |
| | | 12.5 | E-8 |
| 42022240 | ---- Vanity-bags | 12.5 | E-8 |
| 42022290 420229 | ---- Other HANDBAG,OT MATERIAL | 12.5 | E-8 E-8 |
| | | 12.5 | |
| 42022910 42022990 | ---- Hand bags of other materials excluding wicker-work or basket ---- Other | 12.5 | E-8 E-8 |
| | | 12.5 | |
| 420231 | POCKET ARTCL,PATENT | | |
| 42023110 42023120 | ---- Jewellery box ---- Wallets and purses, of leather | 12.5 | E-8 E-8 |
| 42023190 420232 | ---- Other POCKT ARTCL,PLAS/TX | 12.5 12.5 | E-8 |
| 42023210 42023290 420239 | ---- Jewellery box ---- Other | 12.5 12.5 | E-8 E-8 |
| 42023910 | POCKET ARTCL,OT MAT ---- Jewellery box | 12.5 | E-8 |
| 42023990 | ---- Other | | |
| 420291 | OT LEATHER BAG,ETC. | | |
| 42029100 | - Other: --- With outer surface of leather, of composition leather or of | 12.5 12.5 | E-8 |
| 420292 42029200 | patent leather OT PLASTC/TEXT BAGS - Other: --- With outer surface of plastic sheeting or of textile materials | 12.5 | E-8 E-8 |
| 420299 42029900 | O CONTNR BG,CASE,ET - Other: --- Other | 12.5 | E-8 |

| HS Code | Description | Base rate | Staging |

| (2002) 420310 | ARTICLES OF APPAREL | (1.4.2006) | Category |
| 42031010 | ---- Jackets and jerseys | 12.5 | E-8 |
| 42031090 | ---- Other | 12.5 | E-8 |
| 420321 | GLVE,MITTN,SPRT MIT | | |
| 42032110 42032120 | ---- Gloves ---- Mittens and mitts | 12.5 12.5 | E-8 E-8 |
| 420329 | GLVE,MITTN,N-SP MIT | | |
| 42032910 | ---- Gloves for use in industry | 12.5 | E-8 |
| 42032920 42032930 | ---- Other gloves ---- Mittens and | 12.5 12.5 | E-8 E-8 |
| 420330 | mitts BELTS,BANDOLIERS bandoliers | | |
| 42033000 | | 12.5 | E-8 |
| 420340 | -- Belts and OTHER 4203 | | |
| 42034010 | ---- Aprons

str. 381

| 12.5 | E-8 |
| 42034020 | ---- Semi-chrome grain garments | 12.5 | |
| 42034090 | ---- Other | 12.5 | E-8 |
| 420400 | ART F MAC/MEC APPLI | | E-8 |
| 42040010 | ---- Pickers for cotton machinery | 12.5 | E-8 |
| 42040020 42040030 | ---- Pickers for jute machinery | 12.5 | E-8 |
| 42040040 | ---- Picking bands and straps for textile machinery ---- Leather belting for machinery | 12.5 12.5 | E-8 E-8 |
| 42040050 | ---- Diaphragm leather | 12.5 | E-8 |
| 42040060| ---- Leather string | 12.5 | E-8 |
| | --- Other: ----- Leather board made from leather scrap for the | | E-8 |
| 42040091 | manufacture of counters and stiffners | 12.5 | |
| 42040099 | --- Other: ----- Other | 12.5 | E-8 |
| 420500 42050011 | O ARTICL OF LEATHER --- Straps other than for machinery or harness: ----- | 12.5 | E-8 |
| 42050019 | Welt --- Straps other than for machinery or harness: ----- Other ---- Leather sofa cover | 12.5 | E-8 |
| 42050020 42050090 | ---- Other | 12.5 | E-8 |
| 420610 42061010 | ARTICLES OF CATGUT ---- For rackets | 12.5 | E-8 |
| 42061090 420690 | ---- Other | 12.5 | E-8 |
| 42069000 | OTHER 4206 | 12.5 | E-8 |
| | -- Other | 12.5 | E-8 |
| 430110 43011000 | MINK, RAW, WHOLE -- Of mink, whole, with or without head, tail or paws | 0 | E-0 |
| | LAMB,RAW,WHLE | | |
| 430130 | -- Of lamb, the following: Astrakhan, Broadtail, Caracul, Persian | | |
| 43013000 | and similar lamb, Indian, Chinese, Mongolian or Tibetan lamb, whole, with or without head, tail or paws | 0 | E-0 |
| 430160 43016000 430170 43017000 | FOX, RAW, WHOLE -- Of fox, whole, with or without head, tail or paws Raw furskin of seal whole with or without head,tail or paws -- Of seal, whole, with or without head, tail or paws | 0 0 | E-0 E-0 |
| 430190 | -- Other furskins, whole, with or without head, tail or paws HEADS/PCS,CUTTNG,ET -- Heads, tails, paws and other pieces or cuttings, suitable for furriers' | 0 | E-0 |
| 43018000 | | | E-0 |
| 43019000 | use | | |
| 430211 | MINK,WHLE,N ASSEMBL - Whole skins, with or without head, tail or paws, not assembled: --- Of | 0 | |
| 43021100 430213 | mink LAMB,WHLE,UNASSEMBL - Whole skins, with or without head, tail or paws, not assembled: --- Of | 0 | E-8 |
| | | 0 | |
| 43021300 430219 | lamb, the following: Astrakhan, Broad tail, Caracul, Persian and similar lamb, Indian, Chinese, Mongolian or Tibetan lamb | | E-0 |
| 43021910 | O,WHOLE,NOT ASSEMBL ---- Calf skins, with hair on, tanned or dressed | 0 | E-8 |
| 43021920 43021930 | ---- Hides or skins of other bovine and equine animals with hair on, tanned or dressed ---- Goat (Common) and kid skins with hair on, tanned or dressed | 0 | E-8 |
| 43021940 | ---- Tiger-cat skins | 0 0 | |
| | ---- Hides and skins of oher animals with hair on, tanned or dressed | | E-8 E-8 |
| 43021990 430220 | PCS/CUTTNG,N ASSEMB | 0 | E-8 |
| 43022000 | -- Heads, tails, paws and other pieces or cuttings, not assembled | 0 | E-8 |
| 430230 43023000 430310 43031010 43031020 43031090 430390 43039010 43039090 | WHOLE,PIECES,ASSEMB -- Whole skins and pieces or cuttings thereof, assembled AND CLOTHNG ACCESSR ---- Of wild animals covered under the Wild Life (Protection) Act, 1972 ---- Of animals covered under Convention on International Trade of Endangered Species (CITES), other than those of Tariff Item 4303 10 10 ---- Other OTHER 4303 ---- Of wild animals covered under the Wild Life (Protection) Act, 1972 | 0 12.5 12.5 12.5 12.5 | E-8 E-8 E-8 E-8 E-8 |
| | ---- Other THEREOF | 12.5 | |
| 430400 | | | E-8 |
| 43039020 | ---- Of animals covered under Convention on International Trade of Endangered Species (CITES), other than those of Tariff Item 4303 90 10 | 12.5 | E-8 |
| | ARTIFCL+ART | | |

| HS Code (2002) | Description | Base rate (1.4.2006) | Staging Category |

| 43040011 | --- Artificial fur: ----- Artificial fur as trimmings and embellishments for | 12.5 | E-8 |
|| garments, made ups, knitwear, plastic and leather goods | | |
| 43040019 | --- Artificial fur: ----- Other | 12.5 | E-8 |
| 43040020 | ---- Articles of artificial fur | 12.5 | E-8 |
| 440110 | LOG,BILLET,TWIG,ETC | | |
| 44011010 44011090 | -- In logs ---- Other | 5 | E-8 E-8 |
| 440121 | CHIPS,CONIFEROUS | 5 | |
| 44012100 | - Wood in chips or particles: --- Coniferous CHIPS,NONCONIFEROUS | 5 | E-8 |
| 440122 | - Wood in chips or particles: --- Non-coniferous | 5 | E-8 |
| 44012200 440130 | SAWDUST,WASTE,SCRAP | | |
| 44013000 | -- Sawdust and wood waste and scrap, whether or not agglomerated in logs, briquettes, pellets or similar forms | 5 | E-8 |
| 440200 | WOOD CHARCOAL ----- Of coconut shell ----- Other | | |
| 44020010 | | 5 | E-8 |
| 44020090 440310 | TREATD PAINT,PRESRV | 5 | E-8 |
| 44031000 440320 | -- Treated with paint, stains, creosote or other preservatives CONIFEROUS NT TREAT | 5 | E-8 |
| 44032010 | ----- Sawlogs and veneerlogs | 5 | E-5 |
| 44032020 | ----- Poles, pilling and posts | 5 | E-5 |
| 44032090 440341 | ----- Other Dark red/light red meranti & meranti bakau | 5 | E-5 |
| 44034100 | - Other, of tropical wood specified in Subheading Note 1 to this Chapter: --- Dark Red Meranti, Light Red Meranti and Meranti Bakau | 5 | E-5 |
| 440349 | OT TROPCL,N TREATED ----- Teak wood in rough | 5 | E-5 |
| 44034910 44034990 | ----- Other |

str. 383

5 | E-5 |
| 440391 | OAK (QUERCUS) - Other: ----- Of oak (Quercus Spp.) | | |
| 44039100 | BEECH (FAGUS) | 5 | E-5 |
| 440392 | - Other: ----- Of beech (Fagus Spp.) | | |
| 44039200 | | 5 | E-5 |
| 440399 | NONCONIFEROUS,OTHER ---- Andaman Padauk (Pterocarous dalbaergiodes) Bonsum (Phoebe goalparensis) Gurgan (Dipterocarpus alatus) Khair (Acacia Catechu) | | |
| 44039911 | Lampati (Duabanga grandiflora) Laurel (Terminalia alata) Paliwood (Palaquium Elliplicum) and Red Sanders (Pterocar pus Sautaninus) and Rose wood (Dalbergea Latifolio): ----- Andaman Padauk (Pterocarous dalbaergiodes) ---- Andaman Padauk (Pterocarous dalbaergiodes) Bonsum (Phoebe | 5 | E-5 |
| | goalparensis) Gurgan (Dipterocarpus alatus) Khair (Acacia Catechu) Lampati (Duabanga grandiflora) Laurel (Terminalia alata) Paliwood | | |
| 44039912 | (Palaquium Elliplicum) and Red Sanders (Pterocar pus Sautaninus) | 5 | E-5 |
| 44039913 | and Rose wood (Dalbergea Latifolio): ----- Bonsum (Phoebe ---- Andaman Padauk (Pterocarous dalbaergiodes) Bonsum (Phoebe goalparensis) Gurgan (Dipterocarpus alatus) Khair (Acacia Catechu) Lampati (Duabanga grandiflora) Laurel (Terminalia alata) Paliwood (Palaquium Elliplicum) and Red Sanders (Pterocar pus Sautaninus) and Rose wood (Dalbergea Latifolio): ----- Gurgan (Dipterocarpus | 5 | E-5 |
| 44039914 | ---- Andaman Padauk (Pterocarous dalbaergiodes) Bonsum (Phoebe goalparensis) Gurgan (Dipterocarpus alatus) Khair (Acacia Lampati (Duabanga grandiflora) Laurel (Terminalia alata) Paliwood (Palaquium Elliplicum) and Red Sanders (Pterocar pus | 5 | E-5 |
| | Catechu) Sautaninus) | | |
| | and Rose wood (Dalbergea Latifolio): ----- Khair (Acacia Catechu) ---- Andaman Padauk (Pterocarous dalbaergiodes) Bonsum (Phoebe goalparensis) Gurgan (Dipterocarpus alatus) Khair (Acacia Catechu) | | |
| 44039915 | Lampati (Duabanga grandiflora) Laurel (Terminalia alata) Paliwood (Palaquium Elliplicum) and Red Sanders (Pterocar pus Sautaninus) and Rose wood (Dalbergea Latifolio): ----- Lampati (Duabanga | 5 | E-5 |
| | (Palaquium Elliplicum) and Red Sanders (Pterocar pus Sautaninus) and Rose wood (Dalbergea Latifolio): ----- Laurel (Terminalia alata) ---- Andaman Padauk (Pterocarous dalbaergiodes) Bonsum (Phoebe Gurgan (Dipterocarpus alatus) Khair (Acacia | | |
| 44039917 | goalparensis) Catechu) Lampati (Duabanga grandiflora) Laurel (Terminalia alata) Paliwood (Palaquium Elliplicum) and Red Sanders (Pterocar pus Sautaninus) and Rose wood (Dalbergea Latifolio): ----- Paliwood (Palaquium | 5 | E-5 |
| | ---- Andaman Padauk (Pterocarous dalbaergiodes) Bonsum (Phoebe Gurgan (Dipterocarpus alatus) Khair (Acacia Catechu) (Duabanga grandiflora) Laurel (Terminalia alata) Paliwood Elliplicum) and Red Sanders (Pterocar pus Sautaninus) Rose wood (Dalbergea Latifolio): ----- Red Sanders(Pterocar pus | | E-5 |
| 44039918 | goalparensis) Lampati (Palaquium and | 5 | |
| 44039919 | Sautatinus) ---- Andaman Padauk (Pterocarous dalbaergiodes) Bonsum (Phoebe goalparensis) Gurgan (Dipterocarpus alatus) Khair (Acacia Catechu) Lampati (Duabanga grandiflora) Laurel (Terminalia alata) Paliwood (Palaquium Elliplicum) and Red Sanders (Pterocar pus Sautaninus) | 5 | E-5 |

| HS Code (2002) | Description | Base rate (1.4.2006) | Staging Category |

| 44039921| ---- Sal (Chorea robusta) Sandal wood (Santalum albur) Semul (Bombax ceiba) Walnut wood (Juglans binata) Anjam (Hardwickia binata) Birch (Betula Spp.) Sissoo (Dalbergia sisso) and White cedar (Dysozylum) and the like: ----- Sal (Chorea robusta) | 5 | E-5 |
| 44039922 | ---- Sal (Chorea robusta) Sandal wood (Santalum albur) Semul (Bombax ceiba) Walnut wood (Juglans binata) Anjam (Hardwickia binata) Birch (Betula Spp.) Sissoo (Dalbergia sisso) and White cedar (Dysozylum) and the like: ----- Sandal wood (Santalum alburn) ---- Sal (Chorea robusta) Sandal wood (Santalum albur) Semul | 5 | E-5 |
| 44039923 | (Bombax ceiba) Walnut wood (Juglans binata) Anjam (Hardwickia binata) Birch (Betula Spp.) Sissoo (Dalbergia sisso) and White cedar (Dysozylum) and the like: ----- Semul (Bombax ceiba) ---- Sal (Chorea robusta) Sandal wood (Santalum albur) Semul | 5 | E-5 |
| 44039924 | (Bombax ceiba) Walnut wood (Juglans binata) Anjam (Hardwickia binata) Birch (Betula Spp.) Sissoo (Dalbergia sisso) and White cedar (Dysozylum) and the like: ----- Walnut wood (Juglans binata) ---- Sal (Chorea robusta) Sandal wood (Santalum albur) Semul | 5 | E-5 |
| 44039925 | (Bombax ceiba) Walnut wood (Juglans binata) Anjam (Hardwickia binata) Birch (Betula Spp.) Sissoo (Dalbergia sisso) and White cedar (Dysozylum) and the like: ----- Anjam (Hardwickia binata) ---- Sal (Chorea robusta) Sandal wood (Santalum albur) Semul | 5 | E-5 |
| 44039926 | (Bombax ceiba) Walnut wood (Juglans binata) Anjam (Hardwickia binata) Birch (Betula Spp.) Sissoo (Dalbergia sisso) and White cedar (Dysozylum) and the like: ----- Birch (Betula Spp.)

str. 383

Walnut wood (Juglans binata) ---- Sal (Chorea robusta) Sandal wood (Santalum albur) Semul | 5 | E-5 | | 44039925 | (Bombax ceiba) Walnut wood (Juglans binata) Anjam (Hardwickia binata) Birch (Betula Spp.) Sissoo (Dalbergia sisso) and White cedar (Dysozylum) and the like: ----- Anjam (Hardwickia binata) ---- Sal (Chorea robusta) Sandal wood (Santalum albur) Semul | 5 | E-5 | | 44039926 | (Bombax ceiba) Walnut wood (Juglans binata) Anjam (Hardwickia binata) Birch (Betula Spp.) Sissoo (Dalbergia sisso) and White cedar (Dysozylum) and the like: ----- Birch (Betula Spp.) ---- Sal (Chorea robusta) Sandal wood (Santalum albur) Semul | 5 | E-5 |
| 44039927 | (Bombax ceiba) Walnut wood (Juglans binata) Anjam (Hardwickia binata) Birch (Betula Spp.) Sissoo (Dalbergia sisso) and White cedar (Dysozylum) and the like: ----- Sissoo (Dalbergia sisso) ---- Sal (Chorea robusta) Sandal wood (Santalum albur) Semul | 5 | E-5 |
| 44039928 | (Bombax ceiba) Walnut wood (Juglans binata) Anjam (Hardwickia binata) Birch (Betula Spp.) Sissoo (Dalbergia sisso) and White cedar (Dysozylum) and the like: ----- White cedar (Dysozylum malabaricum) ---- Sal (Chorea robusta) Sandal wood (Santalum albur) Semul | 5 | E-5 |
| 44039929 | (Bombax ceiba) Walnut wood (Juglans binata) Anjam (Hardwickia binata) Birch (Betula Spp.) Sissoo (Dalbergia sisso) and White cedar (Dysozylum) and the like: ----- Other | 5 | E-5 |
| 440410 | CONIFEROUS | | |
| 44041000 440420 | -- Coniferous NONCONIFEROUS | 12.5 | E-8 |
| 44042010 44042020 | ----- Wooden sticks, roughly trimmed but not turned, bent or otherwise worked, suitable for the manufacture of walking sticks, tool handles, split poles, piles, pickets, stakes and the like ----- Drawn Wood | 12.5 12.5 | E-8 E-8 |
| 44042090 | ----- Other WOOD WOOL,FLOUR | 12.5 | E-8 |
| 440500 44050000 | -WOOD WOOL; WOOD FLOUR | 12.5 | E-8 |
| 440610 44061000 | Not impregnated -- Not impregnated | 12.5 | E-8 |
| 440690 44069000 | OTHER 4406 -- Other | 12.5 | E-8 |
| 440710 44071010 | CONIFEROUS ----- Doglas fir (Pscudotsuga Menziesie) | 12.5 | E-8 |
| 44071020 44071090 | ----- Pine (Pinus Spp.) ----- Other

str. 384

| 12.5 12.5 | E-8 E-8 |
| 440724 44072400 | VIROLA/MOHOG/IMBUIA - Of tropical wood specified in Sub-heading Note 1 to this Chapter: ---- - Virola, Mahogany (Swietenia Spp.) Imbuia and Balsa | 12.5 | E-8 |
| 440725 44072500 | DK/LGHT RED MER,LUM - Of tropical wood specified in Sub-heading Note 1 to this Chapter: ---- - Dark Red Meranti, Light Red Meranti and Meranti Bakau WHITE LAUAN/MERANTI | 12.5 | E-8 |
| 440726 44072600 | - Of tropical wood specified in Sub-heading Note 1 to this Chapter: ---- - White Lauan, White Meranti, White Seraya, Yellow Meranti and Alan O TROPCL,SW/CHP LNG | 12.5 | E-8 |
| 440729 44072910 | - Of tropical wood specified in Sub-heading Note 1 to this Chapter: ---- - Teak wood - Of tropical wood specified in Sub-heading Note 1 to this Chapter: ---- | 12.5 | E-8 |
| 44072990 440791 | - Other OAK | 12.5 | E-8 |
| 44079100 440792 | - Other: ----- Of oak (Quercus Spp.) BEECH | 12.5 | E-8 |
| 44079200 440799 | - Other: ----- Of beech (Fagus Spp.) OTHER NONCONIFEROUS | 12.5 | E-8 |
| 44079910 44079920 | - Other: ----- Of Birch (Betula Spp.)

str. 384

- Other: ----- Of beech (Fagus Spp.) OTHER NONCONIFEROUS | 12.5 | E-8 | | 44079910 44079920 | - Other: ----- Of Birch (Betula Spp.) - Other: ----- Willow | 12.5 12.5 | E-8 E-8 |
| 44079990 440810 | - Other: ----- Other CONIFEROUS | 12.5 | E-8 |
| 44081010 44081020 | ----- Sheets for plywood | 12.5 | E-8 |
| 44081030 44081090 440831 | ----- Oak wood veneer ----- Veneer sheets, for match boxes and match splints ----- Other VEN/PLY,SW LNGT,TRP | 12.5 12.5 12.5 | E-8 E-8 E-8 |

| HS Code (2002) | Description | Base rate (1.4.2006) | Staging Category |

| 44083110 | - Of tropical wood specified in Sub-heading Note 1 to this Chapter: ---- Sheets for plywood | 12.5 | E-8 |
| 44083120 | - - Of tropical wood specified in Sub-heading Note 1 to this Chapter: ----| | |
| | - Veneer sheets (of Rose wood) | 12.5 | E-8 |
| 44083130 | - Of tropical wood specified in Sub-heading Note 1 to this Chapter: ---- - Veneer sheets, for match boxes and match splints - Of tropical wood specified in Sub-heading Note 1 to this Chapter: | 12.5 | E-8 |
| 44083190 | ---- - Other | 12.5 | E-8 |
| 440839 44083910 | OT TROPCL VEN/PLYWD - Of tropical wood specified in Sub-heading Note 1 to this Chapter: ---- - Sheets for plywoods | 12.5 | E-8 |
| 44083920 | - Of tropical wood specified in Sub-heading Note 1 to this Chapter: ---- - Veneer sheets (of Rose wood) - Of tropical wood specified in Sub-heading Note 1 to this Chapter: | 12.5 | E-8 |
| 44083930 | ---- - Veneer sheets, for match boxes and match splints - Of tropical wood specified in Sub-heading Note 1 to this Chapter: ---- | 12.5 | E-8 |
| 44083990 | - Other | 12.5 | E-8 |
| 440890 | OTHER NONCONIFEROUS | | |
| 44089010 | ----- Sheets for plywoods | 12.5 | E-8 |
| 44089020 44089090 | ----- Veneer sheets, for match boxes and match splints ----- Other | 12.5 12.5 | E-8 E-8 |
| 440910 44091010 | CONIFEROUS ----- Planed, tongued, grooved, rebated, chamfered, V-jointed, and | 12.5 | E-8 |
| 44091020 | the like but not further moulded ----- Beadings, and mouldings (including moulded, skirting and other moulded boards) | 12.5 | E-8 |
| 44091090 | ----- Other NONCONIFEROUS | 12.5 | E-8 |
| 440920 | ----- Planed, tongued, grooved, rebated, chamfered, V-jointed, and | | |
| 44092010 | the like but not further moulded | 12.5 | E-8 |
| 44092020 | ----- Beadings and mouldings (including moulded skirting and other moulded boards) | 12.5 | E-8 |
| 44092090 441021 | ----- Other ORIENTED STRAND/WAFERBRD OF WOOD, | 12.5 | E-8 |
| 44102100 | - Oriented strand-board and wafer board, of wood: ----- Unworked or not further worked than sanded ORIENTED STAND BOARD & WAFERBOARD, OF WOOD, NESOI | 12.5 | E-8 |
| 441031 | - Oriented strand-board and wafer board, of wood: ----- Other PART&SIM BRD OF WOOD,UNWORK/NT FUTH WRK THN SAND | 12.5 | E-8 |
| 441029 44102900 | | | |
| 44103110 44103120 | ---- Other, of wood: ----- Plain particle boards ---- Other, of wood: ----- Insulation board and hardboard ---- Other, of wood: ----- Veneered particle board, not having | 12.5 12.5 | E-8 E-8 |
| 44103130 | decorative veneers on any face | 12.5 | E-8 |
| 44103190 441032 44103210 | ---- Other, of wood: ----- Other PART&SIM BRD OF WOOD,SURF CVD W/MELAMINE IMRG PP | 12.5 | E-8 |
| 44103220 | ---- Other, of wood: ----- Plain particle boards ---- Other, of wood: ----- Insulation board and hardboard ---- Other, of wood: ----- Veneered particle board, not having | 12.5 12.5 | E-8 E-8 |
| 44103230 | decorative veneers on any face | 12.5 | E-8 |
| | ---- Other, of wood: ----- Other | | |
| 44103290 441033 | PART&SIM BRD OF WOOD,SURF CVD W/ DEC. PLAST | 12.5 | E-8 |
| 44103310 | LAMIN ---- Other, of wood: ----- Plain particle boards | 12.5 | E-8 |
| 44103320 | ---- Other, of wood: ----- Insulation board and hardboard ---- Other, of wood: ----- Veneered particle board, not having | 12.5 | E-8 |
| 44103330 | decorative veneers on any face ---- Other, of wood: ----- Other | 12.5 12.5 | E-8 E-8 |
| 44103390 441039 44103910 | PARTICLE & SIMILAR BOARD OF WOOD, NESOI ---- Other, of wood: ----- Plain particle boards ---- Other, of wood: ----- Insulation board and hardboard | 12.5 12.5 | E-8 E-8 |
| 44103920 | ---- Other, of wood: ----- Veneered particle board, not having decorative veneers on any face | | |
| 44103930 44103990 441090 | ---- Other, of wood: ----- Other OTHER LIGNEOUS MATL | 12.5 12.5 | E-8 E-8 |
| 44109011 44109012 | - Plastic laminated sheets: ----- Insulation board and hardboard - Plastic laminated sheets: ----- Veneered particle board, not having decorative veneers of any face | 12.5 12.5 | E-8 E-8 |
| 44109019 | - Plastic laminated sheets: ----- Other ---- Other: ----- Plain particle boards | 12.5 | E-8 |
| 44109091 44109092 | ---- Other: ----- Insulation board and hardboard | 12.5 12.5 | E-8 E-8 |
| 44109093 44109099 | ---- Other: ----- Veneered particle board, not having decorative veneers of any face | 12.5 | E-8 |
| 441111 44111110 | ---- Other: ----- Other LIG>.8G/CM3,N MC WK | 12.5 | E-8 |
| | - Fibreboard of a density exceeding 0.8 g/cm3: ----- Hardboard | 12.5 | E-8 |
| 44111190 441119 | - Fibreboard of a density exceeding 0.8 g/cm3: ----- Other O W/LIG MAT>.8G/CM3

str. 385

| 12.5 | E-8 |
| 44111910 44111990 | - Fibreboard of a density exceeding 0.8 g/cm3: ----- Hardboard ----- Other | 12.5 | E-5 |
| | LIGN >.5 =<.8G/CM3 | | |
| | | 12.5 | |
| 441121 | | | E-5 |
| 44112110 | - Fibreboard of a density exceeding 0.5 g/ cm3 but not exceeding 0.8 g/cm3: ----- Insulation board | | |
| | | | E-5 |
| | | 12.5 | |

| HS Code (2002) | Description | Base rate (1.4.2006) | Staging Category |

| 44112190 | - Fibreboard of a density exceeding 0.5 g/ cm3 but not exceeding 0.8 | 12.5 | E-5 |
| 441129| g/cm3: ----- Other O WD/LIG.5-.8 G/CM3 | | |
| 44112910 | - Fibreboard of a density exceeding 0.5 g/ cm3 but not exceeding 0.8 g/cm3: ----- Insulation Board | 12.5 | E-5 |
| 44112990 | - Fibreboard of a density exceeding 0.5 g/ cm3 but not exceeding 0.8 | 12.5 | E-5 |
| 441131 | g/cm3: ----- Other LIGN >.35 =<.5G/CM3 | | |
| 44113110 | - Fibre board of a density exceeding 0.35 g/ cm3 but not exceeding 0.5 g/ cm3: ----- Insulation board | 12.5 | E-8 |
| 44113190 | - Fibre board of a density exceeding 0.35 g/ cm3 but not exceeding 0.5 g/ cm3: ----- Other | 12.5 | E-8 |
| 441139 | OT LIG>.35=<.5G/CM3 - Fibre board of a density exceeding 0.35 g/ cm3 but not exceeding | 12.5 | |
| 44113910 | 0.5 g/ cm3: ----- Insulation board | | E-8 |
| 44113990

str. 386

| - Fibre board of a density exceeding 0.35 g/ cm3 but not exceeding 0.5 g/ cm3: ----- Other | 12.5 | E-8 |
| 441191 | LIG=<35G/CM3,N M WK | | |
| 44119110 | - Other: ----- Insulation board (homogeneous) | 12.5 | E-8 |
| 44119120 | - Other: ----- Accoustic insulation board | 12.5 | E-8 |
| 44119130 44119190 | - Other: ----- Other insulation board - Other: ----- Other | 12.5 12.5 | E-8 E-8 |
| 441199 | FIBERBOARD, LIGNEOUS, NOV 35 B/CM3, NESOI | | |
| | | | E-8 |
| | - Other: ----- Insulation Board (homogenous) | 12.5 | |
| 44119930 | - Other: ----- Other insulation board | 12.5 | E-8 |
| | | 12.5 | |
| 44121310 44121320 | - Plywood, consisting solely of sheets of wood, each ply not exceeding 6 mm thickness: ----- Decorative plywood - Plywood, consisting solely of sheets of wood, each ply not exceeding 6 mm thickness: ----- Tea chest panels or shooks, packed in sets | 12.5 | E-8 |
| 441213 | - Other: ----- Other PLY,1/+OUTR=TROPICL | 12.5 | |
| 44119990 |

str. 387

| | E-8 |
| 44121330 44121340 | - Plywood, consisting solely of sheets of wood, each ply not exceeding 6 mm thickness: ----- Other tea chest panels - Plywood, consisting solely of sheets of wood, each ply not exceeding 6 mm thickness: ----- Marine and aircraft plywood | 12.5 | E-8 E-8 E-8 |
| 44119910 44121350 44121390 | - Plywood, consisting solely of sheets of wood, each ply not exceeding 6 mm thickness: ----- Cuttings and trimmings of plywood of width not exceeding 5 centimetres - Plywood, consisting solely of sheets of wood, each ply not exceeding | 12.5 12.5 12.5 | E-8 E-8 E-8 |
| 44119920 | - Other: ----- Accoustic isulation board | 12.5 | E-8 |
| | | 12.5 | |
| 441214 44121410 44121420 44121430 44121440 44121490 441219 44121910 44121920 44121930 | 6 mm thickness: ----- Other PLY,1/+OUTR=N-CONIF - Plywood, consisting solely of sheets of wood, each ply not exceeding 6 mm thickness: ----- Decorative plywood - Plywood, consisting solely of sheets of wood, each ply not exceeding 6 mm thickness: ----- Tea chest panels or shooks, packed in sets - Plywood, consisting solely of sheets of wood, each ply not exceeding 6 mm thickness: ----- Marine and aircraft plywood - Plywood, consisting solely of sheets of wood, each ply not exceeding 6 mm thickness: ----- Cuttings and trimmings of plywood of width not exceeding 5 cm - Plywood, consisting solely of sheets of wood, each ply not exceeding 6 mm thickness: ----- Other <=6MM,OUTER CONIFER - Plywood, consisting solely of sheets of wood, each ply not exceeding 6 mm thickness: ----- Decorative plywood - Plywood, consisting solely of sheets of wood, each ply not exceeding 6 mm thickness: ----- Tea chest panels or shooks, packed in sets - Plywood, consisting solely of sheets of wood, each ply not exceeding 6 mm thickness: ----- Marine and aircraft plywood - Plywood, consisting solely of sheets of wood, each ply not exceeding | 12.5 12.5 12.5 12.5 12.5 12.5 12.5 | E-8 E-8 E-8 E-8 E-8 E-8 E-8 |
| 44121940 44121990 | 6 mm thickness: ----- Cuttings and trimmings of plywood of width not exceeding 5 cm - Plywood, consisting solely of sheets of wood, each ply not exceeding | 12.5 12.5 | E-8 E-8 |
| 441222 | 6 mm thickness: ----- Other Othr plydwd wth at lst one outr ply ofnon-coniferous wd - Other, with at least one outer ply of non-coniferous wood: ----- | | |
| | | 12.5 | E-8 |
| 44122210 | Decorative plywood - Other, with at least one outer ply of non-coniferous wood: ----- Tea | | |
| 44122220 44122230 | chest panels or shooks, packed in sets - Other, with at least one outer ply of non-coniferous wood: ----- Marine and aircraft plywood | 12.5 12.5 | E-8 E-8 |
| 44122240 | - Other, with at least one outer ply of non-coniferous wood: ----- | 12.5 | E-8 |
| 44122290 | Cuttings and trimmings of plywood of width not exceeding 5 cm - Other, with at least one outer ply of non-coniferous wood: ----- Other O VEN,1 LAYR PRT BD | 12.5 | E-8 |
| 441223 |

str. 388

| | |
| 44122310 44122320 | - Other, with at least one outer ply of non-coniferous wood: ----- Decorative plywood - Other, with at least one outer ply of non-coniferous wood: ----- Tea chest panels or shooks, packed in sets | 12.5 12.5 | E-8 E-8 |
| | - Other, with at least one outer ply of non-coniferous wood: ----- Marine and aircraft plywood | | E-8 |
| 44122330 | | | |
| | | 12.5 | |

| HS Code | Description | Base rate (1.4.2006) | Staging Category |

| (2002) | Other, with at least one outer ply of non-coniferous wood: ----- | | |
| 44122340 | - Cuttings and trimmings of plywood of width not exceeding 5 cm | 12.5 | E-8 |
| 44122390 441229 | - Other, with at least one outer ply of non-coniferous wood: ----- Other OT 1 OUT HRDWOOD| 12.5 | E-8 |
| 44122910 | - Other, with at least one outer ply of non-coniferous wood: ----- Elastic laminated plywood | 12.5 | E-8 |
| 44122920 | - Other, with at least one outer ply of non-coniferous wood: ----- Decorative plywood | 12.5 | E-8 |
| 44122930 | - Other, with at least one outer ply of non-coniferous wood: ----- Tea chest panels or shooks, packed in sets | 12.5 | E-8 |
| 44122940 | - Other, with at least one outer ply of non-coniferous wood: ----- Marine and aircraft plywood | 12.5 | E-8 |
| | - Other, with at least one outer ply of non-coniferous wood: ----- Cuttings and trimmings of plywood of width not exceeding 5 cm | 12.5 | E-8 |
| 44122950 | - Other, with at least one outer ply of non-coniferous wood: ----- Other | | |
| 44122990 | | 12.5 | E-8 |
| 441292 44129210 | VENERRED PANELS,ETC.,AT LEAST 1 PLY TROPICAL,NESO - Other: ----- Elastic laminated plywood | 12.5 | E-8 |
| 44129220 44129230 | - Other: ----- Decorative plywood - Other: ----- Tea chest panels or shooks, packed in sets | 12.5 12.5 | E-8 E-8 |
| 44129240 | - Other: ----- Marine and aircraft plywood exceeding | 12.5 | E-8 |
| 44129250 | - Other: ----- Cuttings and trimmings of plywood of width not 5 cm | 12.5 | E-8 |
| | - Other: ----- Other | 12.5 | |
| 44129290 | | | E-8 |
| 441293 44129310 | O P-WD,V PN,LAM 1PB - Other: ----- Decorative plywood | 12.5 | E-8 |
| 44129320 | - Other: ----- Tea chest panels or shooks, packed in sets | 12.5 | E-8 |
| 44129330 | - Other: ----- Marine and aircraft plywood - of plywood of width not exceeding | 12.5 | E-8 |
| | Other: ----- Cuttings and trimmings | | E-8 |
| 44129340 44129390 | 5 cm - Other: ----- Other | 12.5 | |
| 441299 44129910 | OTHER 4412 - Other: ----- Plastic laminated plywood | 12.5 | E-8 |
| | | 12.5 | E-8 |
| 44129920 | - Other: ----- Decorative plywood | 12.5 | E-8 |
| 44129930 | - Other: ----- Tea chest panels or shooks, packed in sets | 12.5 | E-8 |
| 44129950 | - Other: ----- Cuttings and trimmings of plywood of width not exceeding 5 cm | 12.5 | E-8 |
| 44129990 | - Other: ----- Other | | |
| 441300 | DENSFD BL/PL/ST/PRO | 12.5 | E-8 |
| 44130000 441400 | -DENSIFIED WOOD, IN BLOCKS, PLATES, STRIPS, OR PROFILE SHAPES FRAME F PNT,PHOT,ET -WOODEN FRAMES FOR PAINTINGS, PHOTOGRAPHS, | 12.5 | E-8 |
| 44140000 441510 44151000 | MIRRORS OR SIMILAR OBJECTS CASES,BOX,CRATE,ETC -- Cases, boxes, crates, drums and similar packings; cable-drums | 12.5 12.5 | E-8 E-8 |
| 441520 44152000 441600 44160010 | PALL+O LOAD BRD+COL -- Pallets, box pallets and other load boards; pallet collars CSK,BARR,VAT,ET+PTS, | 12.5 | E-8 |
| | ----- Casks, barrels, vats and tubs ----- Other coopers' products | 12.5 | |
| 44160020 | ---- Parts (of wood): ----- Riven or sawn staves of wood not further | 12.5 | E-8 |
| 44160091 | prepared | | E-8 |
| 44160099 | ---- Parts (of wood): ----- Other | 12.5 12.5 | E-8 |
| 441700 | TOOL/TL+BROOM BODY -TOOLS, TOOL BODIES, TOOL HANDLES, BROOM OR BRUSH | | E-8 |
| 44170000 441810 | BODIES AND HANDLES, OF WOOD; BOOT OR SHOE LASTS AND TREES, OF WOOD WNDOWS+THEIR FRAMES | 12.5 | E-8 |
| 44181000 441820 | -- Windows, french-windows and their frames DOOR+FRAME+THRESHLD | 12.5 | E-8 |
| 44182010 | ----- Flush doors | 12.5 | E-8 |
| | ----- Frames and thresholds of flush doors | | |
| 44182020 44182090 | ----- Other | 12.5 12.5 | E-8 E-8 |
| 441830 44183000 | PARQUET PANELS -- Parquet panels FORMWRK F CON CONST | 12.5 | E-8 |
| 441840 | -- Shuttering for concrete constructional work SHINGLES AND SHAKES | 12.5 | E-8 |
| 44184000 441850 44185000 | -- Shingles and shakes | 12.5 | E-8 |
| 441890 44189000 | OT BLDERS'JOIN+CARP -- Other | 12.5 | E-8 |
| 4

str. 389

41900 44190010 | TABLEWRE+KITCHENWRE | | |
| 44190020 | ----- Tableware ----- Kitchenware | 12.5 12.5 | E-8 E-8 |
| 442010 44201000 442090 | STATUETTE+O ORNAMNT -- Statuettes and other ornaments, of wood OTHER 4420 | 12.5 | E-8 |
| 44209010 44209090 | ----- Wood marquetry and inlaid wood ----- Other | 12.5 | E-8 |
| 442110 44211000 | CLOTHES HANGERS | 12.5 | E-8 |
| | -- Clothes hangers | 12.5 | |
| | | | E-8 |

| HS Code | Description | Base rate | Staging |

| (2002) 442190| OT ARTICLES OF WOOD Spools, cops, bobbins, sewing thread reels and the like, of | (1.4.2006) | Category |
| 44219011 | ---- turned wood: ----- For cotton machinery | 12.5 | E-8 |
| 44219012 | ---- Spools, cops, bobbins, sewing thread reels and the like, of turned wood: ----- For jute machinery | 12.5 | E-8 |
| 44219013 | ---- Spools, cops, bobbins, sewing thread reels and the like, of turned wood: ----- For silk regenerated and synthetic fibres machinery | 12.5 | E-8 |
| 44219014 | ---- Spools, cops, bobbins, sewing thread reels and the like, of turned wood: ----- For other machinery | 12.5 | E-8 |
| 44219019 | ---- Spools, cops, bobbins, sewing thread reels and the like, of turned wood: ----- Other | 12.5 | E-8 |
| 44219020 | ---- Spools, cops, bobbins, sewing thread reels and the like, of turned wood: ----- Wood paving blocks | 12.5 | E-8 |
| 44219030 | ---- Spools, cops, bobbins, sewing thread reels and the like, of turned wood: ----- Match splints | 12.5 | E-8 |
| | ---- Spools, cops, bobbins, sewing thread reels and the like, of turned | | |
| 44219040 | wood: ----- Pencil slates ---- Spools, cops, bobbins, sewing thread reels and the like, of turned | 12.5 | E-8 |
| 44219050 | wood: ----- Parts of wood, namely oars, paddles and rudders for ships, boats and other similar floating structures | 12.5 | E-8 |
| 44219060 | Parts of domestic decorative articles used as tableware and kitchenware ---- Spools, cops, bobbins, sewing thread reels and the like, of turned | 12.5 | E-8 |
| 44219070 | wood: ----- Articles of densified wood not elsewhere included or specified | 12.5 | E-8 |
| 44219090 450110 | ---- Spools, cops, bobbins, sewing thread reels and the like, of turned wood: ----- Other NAT,RAW/SIMPLY PREP ----- Natural cork, raw or simply prepared | 12.5 | E-8 |
| 45011000 450190 | WSTE;CRUSH/GRAN/GRD | 12.5 | E-8 |
| 45019000 450200 | ----- Other NAT DEBACK/RGH SQRD -NATURAL CORK, DEBACKED OR ROUGHLY SQUARED, | 12.5 | E-8 |
| 45020000 | OR IN RECTANGULAR (INCLUDING SQUARE) BLOCKS, PLATES, SHEETS OR STRIP (INCLUDING SHARP-EDGED BLANKS FOR CORKS OR STOPPERS) | 12.5 | E-8 |
| 450310 | CORKS AND STOPPERS | | |
| 45031000 | ----- Corks and stoppers | 12.5 | E-8 |
| 450390 45039010 | OTHER 4503 ----- Shuttlecock cork bottom | 12.5 | E-8 |
| 45039090 450410 | ----- Other BLK/PLT/SHT/TLE/DSK | 12.5 | E-8 |
| 45041010 | ----- Sheets | 12.5 | E-8 |
| 45041020 | ----- Slabs ----- Other | 12.5 12.5 | E-8 E-8 |
| 45041090 450490 45049000 | OTHER 4504 ----- Other | 12.5 | E-8 |
| 460120 46012010 | MAT,MATT+SCRN VEG M ---- Mats and matting of coir, bound in parallel strands | 12.5 | EXC |
| 46012020 | ---- Mats and matting not elsewhere included or specified (for example, grass mats) | 12.5 | EXC |
| 46012090 | ---- Other | 12.5 | |
| 460191 46019100 | O PLAIT+SIMILR PROD - Other: --- Of vegetable materials | 12.5 | EXC EXC |
| 460199 46019900 | PL MAT,N VEG,STR/SH - Other: --- Other | 12.5 | EXC |
| 460210 46021011 | BSKT/WCKRWRK,VEG MT | 12.5 | |
| 46021019 | --- Of palm leaves: ----- Baskets --- Of palm leaves: ----- Other | 12.5 | EXC EXC |
| 46021090 460290 | ---- Other OTHER 4602 | 12.5 | EXC |
| 46029000 470100 47010000 | -- Other MECHANICAL WOODPULP | 12.5 | EXC |
| 470200 | -MECHANICAL WOOD PULP CHEM PULP,DISSOLV G -CHEMICAL WOOD PULP, DISSOLVING GRADES | 5 | E-5 |
| 47020000 470311 | SULF,CONIF,UNBLEACH | 5 | E-5 |
| 47031900 470321 47032100 | - Unbleached: --- Non-coniferous SDA ET,S-BLCH/B,CON - Semi-bleached or bleached: --- | 5 | E-5 |
| 470329 | Coniferous SDA ET,S-BLCH/B,N-C | 5 | E-5 |
| 47032900 470411 | - Semi-bleached or bleached: --- Non-coniferous CONIFERS,UNBLEACHED | 5 | E-5 |
| 47041100 470419 | - Unbleached: --- Coniferous NONCONIF,UNBLEACHED | 5 | E-8 |
| 47041900 470421 | - Unbleached: --- Non-coniferous CONIFER,SEMI-BLEACH | 5 | E-8 E-8 |
| 47042100 | - Semi-bleached or bleached: --- Coniferous NONCONIF,SEMI-BLCHD | | E-5 |
| 470429 47042900 | | 5 | |
| | - Semi-bleached or bleached: --- Non-coniferous | 5 | |

| HS Code | Description | Base rate | Staging Category |

| (2002) 470500 | SEMICHEMICAL WOODPULP | (1.4.2006) | |
| 47050000 | -WOOD PULP OBTAINED BY A COMBINATION OF MECHANICAL| 5 | E-5 |
| 470610 | AND CHEMICAL PULPING PROCESSES COTTON LINTERS PULP | | |
| 47061000 | -- Cotton linters pulp | 5 | E-8 |
| 470620 | FRM RCVD PAPR/PPBRD | | |
| 47062000 | -- Pulps of fibres derived from recovered (waste and scrap) paper or paperboard | 5 | E-5 |
| 470691 | OTHER MECHANICAL | | |
| 47069100 | - Other: --- Mechanical | 5 | E-5 |
| 470692 | OTHER CHEMICAL | 5 | |
| 47069200 | - Other: --- Chemical | | E-8 |
| 470693 | S-CHEM OF O FIB CEL | | |
| 47069300 | - Other: --- Semi-chemical | 5 | E-8 |
| 470710 | UNBL KRFT,CORR P/PB -- Unbleached kraft paper or paperboard or corrugated paper | 12.5 | E-8 |
| | or paperboard | | |
| 47071000 | RCV PPR+PPRBD,BL CH -- Other paper or paperboard made mainly of bleached chemical | | |
| 470720 | | | |
| 47072000 | pulp, not coloured in the mass RCV PPR+PPRBD,MEC P | 12.5 | E-8 |
| 470730 | | | |
| 47073000 | -- Paper or paperboard made mainly of mechanical pulp (for example, newspapers, journals and similar printed matter) | 12.5 | E-8 |
| 470790 47079000 | -- Other, including unsorted waste and scrap | | |
| | OTHER 4707 | 12.5 | E-8 |
| 480100 48010010 | NEWSPRINT,ROLL/SHTS | | |
| | ---- Glazed | 12.5 | E-5 |
| 48010090 480210 | ---- Other | 12.5 | E-5 |
| 48021010 | HANDMADE ---- Paper

str. 390

| 12.5 | E-8 |
| 48021020 | ---- Paperboard | 12.5 | E-8 |
| 480220 48022010 | TO BE SENSITIZD uncoated | | |
| 48022090 | ---- Photographic base paper, ---- Other | 12.5 | E-8 E-8 |
| | | 12.5 | |
| 480230 | CARBONIZING,ROLL/SH | | |
| 48023000 | -- Carbonising base paper | 12.5 | E-8 |
| 480240 | | | |
| | WALLPAPER,ROLL/SHTS | 12.5 | |
| 48024000 | -- Wall paper base PAPER NESOI, NOV 10% FIBER BY MECH PR, UN40G/M2 | | E-8 |
| 480254 48025410 | U ---- India Paper | 12.5 | E-8 |
| 48025420 | ---- Litho and offset paper | 12.5 | E-8 |
| | ---- Duplicating paper | 12.5 | E-8 |
| 48025430 48025440 | ---- Airmail paper | 12.5 | E-8 |
| 48025450 | ---- Tissue paper | 12.5 | E-8 |
| | ---- Other | 12.5 | E-8 |
| 48025490 480255 | PAPER NESOI, NOV 10% FIB MECH PR, 40G/M2NOV150G/M | | |
| 48025510 48025520 | ---- Litho and offset paper ---- Drawing paper | 12.5 12.5 | E-8 E-8 |
| 48025530 | ---- Duplicating paper | 12.5 | E-8 |
| | ---- Account book paper | | |
| 48025540 48025550 | ---- Bank, bond and cheque paper | 12.5 12.5 | E-8 |
| 48025560 48025570 | ---- Currency note paper | 12.5 | E-8 |
| | | | E-8 |
| 48025590 | ---- Paper for security printing, currency paper, stamp paper | 12.5 | E-8 |
| 480256 | ---- Other | 12.5 | E-8 |
| | PAPER,UNCOAT,NT OV 10% WT MEC PRC;40-150G/M2,SHET | | |
| 48025610 | ---- Litho and offset paper | 12.5 | E-8 |
| 48025630 48025640 | ---- Duplicating paper ---- Account book paper | 12.5 12.5 | E-8 E-8 |
| 48025650 | ---- Bank, bond and cheque paper | | E-8 |
| | | 12.5 | E-8 |
| 48025660 48025670 | ---- Currency note paper ---- Paper for security printing, currency paper, stamp paper | 12.5 | |
| 48025690 | ---- Other | 12.5 12.5 | E-8 E-8 |
| 480257 48025710 | PAPER&PPB,<10% FBR FM MECH.PRCS, WT 40-150G/M2,NE ---- Litho and offset paper | 12.5 | E-8 |
| 48025720 | ---- Drawing paper | | E-8 |
| 48025730 48025740 | ---- Duplicating paper | 12.5 12.5 | E-8 |
| 48025750 | ---- Account book paper | | E-8 |
| 48025760 48025770 | ---- Bank, bond and cheque paper | 12.5 12.5 | E-8 |
| 48025790 480258 | ---- Currency note paper ---- Paper for security printing, currency paper, stamp paper | 12.5 12.5 | E-8 E-8 |
| | ---- Other PAPER NESOI, NOV 10% FIBER BY MECH PR, OV150G/M2 | 12.5 | E-8 |
| | ---- Litho and offset paper | | |
| 48025810 48025820 | | 12.5 | |
| 48025830 | ---- Drawing paper | | E-8 |
| 48025840 48025850 | ---- Duplicating paper | 12.5 | E-8 E-8 |
| | ---- Bank, bond and cheque paper ---- Paper for security printing, currency paper, stamp paper | 12.5 12.5 | E-8 |
| | | | E-8 |
| | ---- Other | 12.5 | |
| | | 12.5 | |
| 48025890 | | | E-8 |

| HS Code | Description | Base rate | Staging |

| (2002) | | (1.4.2006) | Category |
| 48026130 | ---- Printing paper dyed or marbled in mass | 12.5 | E-8 |
| 48026140 48026150 | ---- Account book paper | 12.5 12.5 | E-8 |
| 48026160 | ---- Automatic data processing machine paper ---- Paper for security printing, currency paper, stamp | 12.5 | E-8 E-8 |
| 48026190 | paper ---- Other | 12.5 | |
| 480262 | PPR/BORD,UNCT,,NESOI,NT>435MMX297MM,UNFD,SHEETS | | E-8 |
| 48026210 | ---- Drawing paper | 12.5 | E-8 |
| 48026220 | ---- Poster paper ---- Printing paper dyed or marbled in mass | 12.5 12.5 | E-8 E-8 |
| 48026230 48026240 | | 12.5 | E-8 |
| | ---- Account book paper | | |
| 48026250 | ---- Automatic data processing machine paper ---- Paper for security printing, currency paper, stamp paper | 12.5 | E-8 |
| 48026260 | ---- Other | 12.5 | E-8 |
| 48026290 | | 12.5 | E-8 |
| 480269 | PPR/BRD,UNCT,NESOI,>10% BY WT MECH. FIBERS, NESOI ---- Drawing paper | 12.5 | E-8 |
| 48026910 48026920 | | | |
| | ---- Poster paper | 12.5 | E-8 |
| 48026930 | ---- Printing paper dyed or marbled in mass ---- Account book paper | 12.5 12.5 | E-8 |
| 48026940 48026950 | ---- Automatic data processing machine paper | 12.5 | E-8 E-8 |
| 48026960 | ---- Paper for security printing, currency paper, stamp | 12.5 | E-8 |
| 48026990 | paper ---- Other | 12.5 | E-8 |
| 480300 | T0ILT,ET,HSHLD/SANT | | |
| 48030010 | ---- In commercial sizerolls of a width 36 cm and above | 12.5 | E-8 |
| 48030090 | ---- Other KRAFTLINER,UNBLEACH | 12.5 | E-8 |
| 480411 | | 12.5 | E-8 |
| 48041100 | - Kraftliner: --- Unbleached KRAFTLINER,BLEACHED

str. 391

| | |
| 480419 48041900 | - Kraftliner: --- Other | 12.5 | E-8 |
| 480421 | SACK KRAFT,UNBLEACH | | |
| 48042100 | - Sack kraft paper: --- | | E-8 |
| 480429 | Unbleached SACK KRAFT,BLEACHED | 12.5 | |
| 48042900 480431 | - Sack kraft paper: --- Other OT KRAFT<150G/M2,UB | 12.5 | E-8 |
| | - Other kraft paper and paperboard weighing 150 g/m2 | | |
| 48043100| or less: --- Unbleached | 12.5 | E-8 |
| 480439 | OT KRAFT<150G/M2,BL | 12.5 | |
| | - Other kraft paper and paperboard weighing 150 g/m2 or less: --- OT KRAFT>150<225,UB | | E-8 |
| 48043900 480441 | | | |
| | - Other kraft paper and paperboard weighing more than 150 g/m2 but less than 225 g/m2: --- Unbleached | 12.5 | E-8 |
| 48044100 | OT KRAFT>150<225,BL | | |
| 480442 | - Other kraft paper and paperboard weighing more than 150 g/m2 but less than 225 g/m2: --- Bleached uniformly throughout the mass and of which more than 95% by weight of the total fibre content consists of | | |
| 48044200 | wood fibres obtained by a chemical process | 12.5 | E-8 |
| 48045200 48061000 | Bleached uniformly throughout the mass and of which more than 95% by weight of the total fibre content consists of wood fibres obtained by VEG PRCH,ROLL/SHEET -- Vegetable parchment | 12.5 | E-8 |
| | | 12.5 | E-8 E-8 |
| 480459 48045900 480524 480540 48054000 480550 48055000 | OTHER 4804 - Other kraft paper and paperboard weighing 225 g/m2 or more: --- | 12.5 | E-8 E-8 E-8 |
| | a chemical process SEMICHEMICAL FLUTNG PPR (CORRUGATNG MED) UNCTD RL | | |
| 480511 48051100 480512 | - Fluting paper: --- Semi-chemical fluting paper Straw fluting paper -- Filter paper and paperboard FELT -- Felt paper and paperboard | 12.5 12.5 12.5 | E-8 E-8 |
| 480519 | - Fluting paper: --- Straw fluting paper PPR,UNCT,ROL/SH,NT FRT WK CH48-NOTE3,NESO | | E-8 |
| 48051200 | - Fluting paper: --- Other TESTLINER,UNCT,RL/ST,WT<150G/M2,NT FT WK CH48-NTE - Testliner (recycled liner board): --- Weighing 150 g/m2 or less | 12.5 12.5 | E-8 |
| 48051900 | FLUTING | 12.5 | |
| 480530 48053000 | SULFITE WRAPPING -- Sulphite wrapping paper FILTER | | |
| 480525 48052500 | - Testliner (recycled liner board): --- Weighing more than 150 g/m2 | 12.5 | E-8 |
| 48052400 | TESTLINER,UNCT,RL/ST,WT>150G/M2,NT FT WK CH48-NTE | | |
| 480593 48059300 480610 | PPR/PBRD,UNCT,RL/ST, WT 225 G/M2 OR MORE, NESOI - Other: --- Weighing 225 g/m2 or more | 12.5 | E-8 |
| | | 12.5 | |
| 480591 48059100 480592 48059200 | PPR/PBRS,UNCT,RL/ST,WT 150-225 G/M2, NESOI - Other: --- Weighing more than 150 g/m2 but less than 225 g/m2 | | E-8 |
| | PPR/PBRD,UNCT, WT<=150G/M2, ROLLS/SHEETT, NESOI - Other: --- Weighing 150 g/m2 or less | 12.5 | |
| | | 12.5 | E-8 |

| HS Code | Description | Base rate | Staging Category |

| (2002) 480620 | GRSPROOF,ROLL/SHEET | (1.4.2006) | |
| 48062000 | -- Greaseproof papers | 12.5 | E-8 |
| 480630 48063000 | TRACING,ROLLS/SHEET -- Tracing papers | 12.5 | E-8 |
| 480640 | GLSS,ET,TRNSPAR/LUC | | |
| 48064010 | ---- Glassine papers ---- Other | 12.5 | E-8 |
| 48064090 480700 | COMPOSITE PPR/PBRD,NT SURF CTD/IMPG,ROLLS/SHEETS ---- Straw paper and other straw board, whether or not covered with| 12.5 | E-8 |
| 48070010 | paper other than straw paper ---- Other | 12.5 | E-8 |
| 48070090 | | 12.5 | E-8 |
| 480810 48081000 | O CORRUGTD,ROLL/SHT -- Corrugated paper and paperboard, whether or not perforated | 12.5 | E-8 |
| 480820 | O SCK KRFT,CRPE/CRN | | |
| 48082000 | -- Sack kraft paper, creped or crinkled, whether or not embossed or perforated O KRFT,N SCK,CRP/CR | 12.5 | E-8 |
| 480830 | -- Other kraft paper, creped or crinkled, whether or not embossed or | | |
| 48083000 | perforated | 12.5 | E-8 |
| 480890 | OTHER 4808 | | |
| 48089000 480910 | -- Other ROLLS/SHEETS >36CM | 12.5 | E-8 |
| 48091090 | ---- Manifold paper ---- Other | 12.5 | EXC |
| 48091010 |

str. 392

| 12.5 | EXC |
| 480920 | S-COPY,RLL/SHT>36CM | | |
| 48092000 | -- Self-copy paper | 12.5 | E-8 |
| 480990 48099000 | CPY/TRNS,CT/IM>36CM -- Other | 12.5 | E-8 |
| 481013 | PPR/PBRD FOR WRIT/PRING,CLAY CTD,<=10%MEC FBR,RLS | | |
| 48101310 | ---- Imitation art paper | 12.5 | EXC |
| 48101320 | ---- Art paper | 12.5 | EXC |
| 48101330 | ---- Chrome paper or paperboard | 12.5 | EXC |
| 48101390 | ---- Other | 12.5 | EXC |
| 481014 48101410 | PPR/PBRD,WRT/PNT,CLAY CTD,STS, SIDE 435x297MM,UNF ---- Imitation art paper | 12.5 | E-8 |
| 48101420 48101430 | ---- Art paper | 12.5 | E-8 |
| 48101490 | | | E-8 |
| | ---- Chrome paper or paperboard | 12.5 12.5 | E-8 |
| | ---- Other | | |
| 481019 48101910 48101920 | FBS, NESO ---- Imitation art paper ---- Art paper | 12.5 | E-8 |
| | PPR/PBRD,WRIT/PRINT, CLAY CTD, <10%MECH | | |
| | ---- Chrome paper or paperboard | 12.5 12.5 | E-8 E-8 |
| 48101930 | ---- Other MECH | 12.5 | E-8 |
| 48101990 481022 48102200 481029 | PAPER, LIGHT-WGH COATED WRITING ETC OVER 10% - Paper and paperboard of a kind used for writing, printing or other graphic purposes, of which more than 10% by weight of the total fibre content consists of fibres obtained by a mechanical or chemimechanical process: --- Light-weight coated paper N L-WG,WR,C-C>10%MF | 12.5 | E-8 |
| 481151 | - Gummed or adhesive paper and paperboard: --- Other PPR/PBRD,CTD/IMPG/CVR W/PLAST,BLEACH,WT>150G/M2 | 12.5 | E-8 |
| 481149 | GUMMED/ADHESIVE PAPER & PAPERBOARD, NESOI | | |
| 48114900 | | | |

| HS Code (2002) | Description | Base rate (1.4.2006) | Staging Category |

| 48115100 | - Paper and paperboard, coated, impregnated or covered with plastics | 12.5 | E-8 |
| 481159| (excluding adhesives): --- Bleached, weighing more than 150 g/m2 PPR/PBRD COAT/IMPG/CVR W/ PLASTIC, NESOI | | |
| 48115900 | - Paper and paperboard, coated, impregnated or covered with plastics | 12.5 | E-8 |
| 481160 | (excluding adhesives): --- Other PPR/PBRD CTD/IMP/CVR WITH WAX/STEATIN/OIL/GLYCERO | | |
| | -- Paper and paperboard, coated, impregnated or covered with | | |
| 481190 | O,CELL WAD,ET,CT,ET | | |
| | paraffin wax, stearine, oil or glycerol | 12.5 | E-8 |
| | --- Handmade paper and paperboard, rules, lined or squared but not | | |
| 48116000 | wax, | | |
| 48119015 | leather board; and matrix board: ----- Chromo board --- Handmade paper and paperboard, rules, lined or squared but not otherwise printed; chromo and art paper, coated, building board of paper or pulp, impregnated; chromo board; raw base paper for sensitising, coated; surface marbled paper; leather board and imitation | 12.5 | E-8 |
| | leather board; and matrix board: ----- Raw base paper for sensitising, coated --- Handmade paper and paperboard, rules, lined or squared but not

str. 393

| 12.5 | E-8 |
| 48119016 48119017 | otherwise printed; chromo and art paper, coated, building board of paper or pulp, impregnated; chromo board; raw base paper for sensitising, coated; surface marbled paper; leather board and imitation leather board; and matrix board: ----- Surface marbled paper --- Handmade paper and paperboard, rules, lined or squared but not otherwise printed; chromo and art paper, coated, building board of paper or pulp, impregnated; chromo board; raw base paper for sensitising, coated; surface marbled paper; leather board and imitation | 12.5 | E-8 |
| 48119018 | leather board --- Handmade paper and paperboard, rules, lined or squared but not otherwise printed; chromo and art paper, coated, building board of paper or pulp, impregnated; chromo board; raw base paper for sensitising, coated; surface marbled paper; leather board and | 12.5 | E-8 |
| 48119091 | imitation leather board; and matrix board: ----- Matrix board --- Other: ----- Grape guard paper | 12.5 | E-8 |
| 48119092 48119093 | --- Other: ----- Asceptic packaging paper --- Other: ----- Thermal paper for fax machines | 12.5 12.5 | E-8 E-8 |
| 48119094 | --- Other: ----- Thermal paper in jumbo rolls (size 1 mt and above in | 12.5 | E-8 |
| 48119099 481200 | width and 5,000 mt and above in length) --- Other: ----- Other FLTR BLCK,SLAB+PLTE | 12.5 | E-8 |
| 48120000 481310 48131000 | -FILTER BLOCKS, SLABS AND PLATES, OF PAPER PULP CGRTTE IN BKLT/TUBE -- In the form of booklets or tubes | 12.5 12.5 | E-8 E-8 |
| 481320 48132000 | CIGRTTE IN RLL=<5CM -- In rolls of a width not exceeding 5 cm | 12.5 | E-8 |
| 481390 48139010 48139090 | O CGRTTE CT/N TO SZ ---- Cigarette paper in bulk, or in sheets ---- Other | 12.5 12.5 | E-8 E-8 |
| 481410 48141000 481420 | INGRAIN WALLCOVERNG -- "Ingrain" paper WALL,ET,CT,ET WPLS | 12.5 | E-8 E-8 |
| 48142000 481430 | -- Wallpaper and similar wall coverings, consisting of paper coated or covered, on the face side, with a grained, embossed, coloured, design- printed or otherwise decorated layer of plastics WALL,ET,COV WPLAIT | 12.5 | |
| 48143000 481490 | on the face side, with plaiting material, whether or not bound together in parallel strands or woven O WALL ET;WNDW TRAN -- Other | 12.5 | E-8 |
| 48149000 481500 | FLR COV,CUT/N TO SZ | 12.5 | E-8 |

| HS Code | Description | Base rate (1.4.2006) | Staging Category |

| (2002) | -FLOOR COVERINGS ON A BASE OF PAPER OR OF | 12.5 | |
| 48150000 | PAPERBOARD, WHETHER OR NOT CUT TO SIZE | | E-8 |
| 481610 | CUT TO SIZE/SHAPE| | |
| 48161000 | -- Carbon or similar copying papers | 12.5 | E-8 |
| 481620 48162010 | S-CPY,CUT TO SZ/SHP ---- Duplicating paper, cut to size | 12.5 | E-8 |
| 48162020 | ---- Paper for fax machine | 12.5 | E-8 |
| 48162090 481630 | ---- Other DUPLICATOR STENCILS | 12.5 | E-8 |
| 48163000 | -- Duplicator stencils | 12.5 | E-8 |
| 481690 | TRNSFR,CT TO SZ/SHP ---- Other copying or transfer papers (excluding printed transfer) | | E-8 |
| 48169010 | cut to size whether or not put up in boxes ---- Calculating machine paper in rolls and strips not exceeding 15 | 12.5 | |
| 48169020 | cm in width | 12.5 | E-8 |
| 48169090 | ---- Other | 12.5 | |
| 481710 | ENVELOP F CORRESPON | | E-8 |
| 48171000 | -- Envelopes | 12.5 | EXC |
| 481720 | O LTT CRD/PLN P-CRD -- Letter cards, plain postcards and correspondence cards | 12.5 | E-8 |
| 48172000 481730 | BX/POUCH WASSRT ST | | |
| 48173010 | ---- Writing blocks | | EXC |
| 48173090 481810 | ---- Other TOILET PAPER | 12.5 12.5 | EXC |
| 48181000 | -- Toilet paper HNDKRCHF,TISSU+TOWL | 12.5 | E-8 |
| | | | E-8 |
| 481820 48182000 | -- Handkerchiefs, cleaning or facial tissues and towels TBLECLTH+TBLE NAPKN | 12.5 | |
| 481830 48183000 | -- Tablecloths and serviettes SANIT NAPKN,DIAP,ET | 12.5 | E-8 |
| 481840 | ---- Baby and clinical diapers ---- Other APPARL/CLOTHING ACC | 12.5 | E-8 |
| 48184010 | | | |
| 48184090 481850 | | 12.5 | E-8 |
| 48185000 481890 48189000 | -- Articles of apparel and clothing accessories O BED SHT+HSHLD/HOS | 12.5 | E-8 |
| 48191010 48191090 | -- Other CORRUGATED | | |
| 481910 | | 12.5 | E-8 |
| | ---- Boxes ---- Other | 12.5 12.5 | E-8 E-8 |
| 48192010 48192020 | FOLDING,NONCORRUGAT | | E-8 |
| 481920 | | 12.5 | E-8 |
| | ---- Cartons, boxes, cases, intended for the packing of match sticks ---- Boxes | 12.5 | |
| 48192090 | ---- Other | | |
| 481930 | SACK+BAG,BASE=>40CM | 12.5 | |
| | | 12.5 | E-8 |
| 48193000 481940 | -- Sacks and bags, having a base of a width of 40 cm or more O SACK+BAG,INC CONE | | E-8 |
| 48194000 | -- Other sacks and bags, including cones O PCK CONT,REC SLVE | | |
| 481950 | | 12.5 | E-8 |
| 48195010 48195090 | | | |
| 481960 | ---- Made of corrugated paper or paperboard ---- Other BX FLE/LTT TRAY/STO | 12.5 12.5 | E-8 E-8 |
| 48196000 | -- Box files, letter trays, storage boxes and similar articles, of a kind used in offices, shops or the like | | |
| 482010 | REG,ACCT BK,N-BK,ET

str. 394

| 12.5 | E-8 |
| 48201010 48201020 48201090 | ---- Registers, account books ---- Letter pads ---- Other | 12.5 | E-8 |
| | BOOKS | | |
| | | 12.5 12.5 | E-8 |
| 482020 | EXERCISE | | E-8 |
| 48202000 482030 48203000 | -- Exercise books BINDR,FOLDR+FLE COV -- Binders (other than book covers), folders and file covers | 12.5 12.5 | E-8 E-8 |
| 482040 482050 | -- Manifold business forms and interleaved carbon sets F SAMPL/COLLCT | | |
| 48205000 | BUS FORM/CARBON SET ALBM | 12.5 | E-8 |
| 48204000 482090 | -- Albums for samples or for collections O BLOT/BK COV/STATN | 12.5 | E-8 |
| 482290 | ---- Labels | 12.5 | EXC |
| | ---- Other | | E-8 |
| 482210 | | 12.5 | |
| 48219010 48219090 | KND,N PRNT | | |
| 48211090 482190 | ---- Other | 12.5 | EXC |
| | LABL,ALL | | |
| | | | EXC |
| 48221000 | F WIND TEXTILE YARN -- Of a kind used for winding textile yarn OTHER 4822 | 12.5 | |
| 48229010 48229090 | ---- Paper tubes ---- Other | 12.5 12.5 | E-8 E-8 |
| 482312 | PAPER,EXCEPT LABELS, IN STRIPS/ROLL - Gummed or adhesive paper, in strips or rolls: --- Self-adhesive | 12.5 | |
| | | | E-8 |
| 48231200 | | | |
| | SELF-ADHESIVE | | |

| HS Code (2002) | Description | Base rate (1.4.2006) | Staging Category |

| 482319 | GUM/ADH,N P-SEN/LAB | | |
| 48231900 482320 | - Gummed or adhesive paper, in strips or rolls: --- Other | 12.5 | E-8 |
| 48232000 | FILTR,CT TO SZE/SHP -- Filter paper and paperboard | 12.5 | E-8 |
| 482340 | ROLL/SHT/DIAL,PRINT -- Rolls, sheets and dials, printed for self- recording | 12.5 | |
| 48234000 482360 | apparatus TRAY,DISH,PLATE,ETC | | E-8 |
| 48236000 | -- Trays, dishes, plates, cups and the like, of paper and paperboard | 12.5 | EXC |
| 482370 | MOLDED/PRESSED ARTC | | |
| | ---- Paper pulp moulded trays | 12.5 | E-8 |
| 48237010 | | | |
| 48237020 | ---- Wood pulp board ---- Articles made of paper mache other than artware and| 12.5 | E-8 |
| 48237030 | moulded or pressed goods of wood pulp | 12.5 | E-8 |
| 48237090 | ---- Other | 12.5 | E-8 |

| HS | Description | Base rate | Staging |

| Code (2002) 48239017 | --- Braille paper, cellulose in sole board or sheet; packing and wrapping paper; paper for cigarette filter tips; paper cone for loud speaker; patterns made of papers for leather footwear, leather garments and goods; patterns made of paper for articles of apparel and clothing accessories, products consisting of sheets of paper or | (1.4.2006) | Category |
|| paperboard, impregnated, coated or covered with plastics (including thermoset resins or mixtures thereof or chemical formulations, contain- ing melamine phenol or urea formaldehyde with or without curing | 12.5 | E-8 |
| 48239018 48239019 | thermoset resins or mixtures thereof or chemical formulations, contain- ing melamine phenol or urea formaldehyde with or without curing agents or catalysts), compressed together in one or more operations; decorative laminates: ----- Products consisting of sheets of paper or paperboard, impregnated, coated or covered with plastics (including thermoset resins or mixtures thereof or chemical formulations containing melamine, phenol or urea formaldehyde with or without curing agents or catalysts), compressed together in one or more --- Braille paper, cellulose in sole board or sheet; packing and wrapping paper; paper for cigarette filter tips; paper cone for loud speaker; patterns made of papers for leather footwear, leather garments and goods; patterns made of paper for articles of apparel and clothing accessories, products consisting of sheets of paper or | 12.5 12.5 | E-8 E-8 |
| 48239021 48239022 | --- Pre-punched cards; monotype and newstape paper in strips with perforated edges, not exceeding 15 cm in width; typewriting paper cut to size and the like: ----- Pre-punched cards --- Pre-punched cards; monotype and newstape paper in strips with perforated edges, not exceeding 15 cm in width; typewriting paper cut to size and the like: ----- Monotype and newstape paper in strips with | 12.5 12.5 | E-8 E-8 |
| 48239023 | perforated edges, not exceeding 15cm in width --- Pre-punched cards; monotype and newstape paper in strips with perforated edges, not exceeding 15 cm in width; typewriting paper cut to size and the like: ----- Typewriting paper cut to size | 12.5 | E-8 |
| 48239030 48239090 | ---- Plain or embossed seals made of paper, laminated paper or paper gaskets | 12.5 12.5 | E-8 |
| 490110 49011010 49011020 | ---- Other SINGLE SHEETS ---- Printed books | | E-8 |
| 490191 49019100 | ---- Pamphlets, booklets, brochures, leaflets and similar printed DICTIONARY+ENCYCLOP - Other: --- Dictionaries and encyclopaedias, and serial instalments

str. 395

| 0 12.5 | E-8 E-8 |
| 490199 49019900 | thereof 4901 - Other: --- Other | 12.5 | E-8 |
| 490210 | OTHER 4 TIMES A WEEK | 12.5 | E-8 |
| 49021010 49021020 490290 49029010 | ---- Newspapers ---- Journals and periodicals < 4 TIMES PER WK | 0 0 | E-0 E-0 E-0 |
| 49029020 490300 49030010 49030020 490400 49040000 490510 49051000 49060000 | ---- Newspapers ---- Journals and periodicals CHILDREN'S BOOKS ---- Picture books ---- Drawing or colouring books MUSIC -MUSIC, PRINTED OR IN MANUSCRIPT, WHETHER OR NOT BOUND OR ILLUSTRATED GLOBES, PRINTED -- Globes | 0 0 12.5 0 | E-0 E-8 E-8 E-0 |
| 490591 49059910 49059990 | 4905 ---- Geographical, hydrological, astronomical maps or charts ---- Other PLANS,ET | 12.5 0 | |
| | | | E-0 |
| | OTHER | | E-0 |
| 49059100 490599 | OTHER IN BOOK FORM - Other: --- In book form | 0 | |
| | | | E-0 E-0 |
| | | 0 | |
| | ARCHITCHRL | | |
| | -PLANS AND DRAWINGS FOR ARCHITECTURAL, ENGINEERING, | | |
| 490600 | COMMERCIAL, TOPOGRAPHICAL OR SIMILAR | | |
| | | 0 | |
| | | | E-8 |
| | BEING ORIGINALS DRAWN BY HAND; HAND- | | |
| | TEXTS; PHOTOGRAPHIC REPRODUCTIONS ON

str. 396

| | |
| | PAPER AND CARBON COPIES OF THE FOREGOING | 0 | |
| 490700 | | | |
| | POSTAGE,CHCK | | |
| | SENSITISED UNUSED | | |
| | INDUSTRIAL, | | |
| | PURPOSES, WRITTEN | | |

| HS Code (2002) | Description | Base rate (1.4.2006) | Staging Category |

| 49070010 | ---- Unused postage, revenue or similar stamps of current or new in the country in which they have, or will have, a recognized face | 12.5 | E-8 |
| 49070020| issue ---- Bank notes | 12.5 | E-8 |
| | ---- Documents of title conveying the right to use Information | | |
| 49070030 | Technology software | 12.5 | E-8 |
| 49070090 490810 | ---- Other VITRIFIABLE | 12.5 | E-8 |
| 49081000 490890 | -- Transfers (decalcomanias), vitrifiable OTHER 4908 | 12.5 | E-8 |
| 49089000 | -- Other PRINTED CARDS,ETC | 12.5 | E-8 |
| 490900 49090010 | ---- GREETING OR WEDDING CARDS | 12.5 | E-8 |
| 49090090 | ---- Other CALENDARS | 12.5 | E-8 |
| 491000 | | | |
| 49100010 | ---- Advertising calendar | 12.5 | E-8 |
| 49100090 | ---- Other | 12.5 | E-8 |
| 491110 | TRADE ADVERTISING | | |
| 49111010 | ---- Posters, printed | 12.5 | E-8 |
| 49111020 | ---- Commercial catalogues | 12.5 | E-8 |
| 49111030 | ---- Printed inlay cards | 12.5 | E-8 |
| 49111090 | ---- Other | 12.5 | E-8 |
| 491191 | PICTURE,DESIGN,ETC | 12.5 | E-8 |
| 49119100 491199 | - Other: --- Pictures, designs and photographs OTHER 4911 | | |
| 49119910 | ---- Hard copy (printed) of computer software ---- Plan and drawings for architectural engineering, | 12.5 | E-8 |
| | industrial, commercial, topographical or similar purposes reproduced with the aid | | |
| 49119920 | of computer or any other devices | 12.5 | E-8 |
| 49119990 | ---- Other COCOONS FOR REELING | 12.5 | E-8 |
| 500100 50010000 | -SILK-WORM COCOONS SUITABLE FOR REELING | 30 | RED |
| 500200 | RAW SILK(NOT THROWN) ---- Mulberry raw silk | 30 | EXC |
| 50020010 | ---- Mulberry dupion silk | 30 | |
| 50020020 50020030 | ---- Non-mulberry silk | 12.5 | EXC EXC |
| 500310 50031010 | NOT CARDED/COMBED ---- Mulberry silk waste | 12.5 12.5 | E-8 |
| 50031020 50031090 | ---- Tussar waste ---- Other

str. 397

| 12.5 | E-8 |
| 500390 | SILK WASTE | | E-8 |
| | OTHER | | |
| 50039010 50039020 | ---- Mulberry silk waste ---- Tussar waste | 12.5 | E-8 |
| 50039030 | ---- Eri waste | 12.5 12.5 | E-8 |
| 50039040 | | | E-8 |
| | ---- Munga waste | | |
| 50039090 | ---- Other | 12.5 12.5 | E-8 E-8 |
| 500400 50040010 | YARN,NOT FROM WASTE | | |
| | ---- 100% mulberry dupion silk yarn | | |
| 50040090 500500 | ---- Other | 12.5 12.5 | E-8 |
| 50050011 | YARN,FROM WASTE --- Containing 85% or more by weight of silk waste: ----- Other than | 12.5 | E-8 |
| 50050012 | noil silk --- Containing 85% or more by weight of silk waste: ----- From noil silk | 12.5 | E-8 |
| 50050021 50050022 | --- Containing less than 85% by weight of silk: ----- Other than noil silk --- Containing less than 85% by weight of silk: ----- From noil silk | 12.5 | E-8 E-8 |
| 500600 | YARN,RETAIL PCK;GUT | 12.5 | E-8 |
| 50060011 | --- Silk yarn: ----- Silk embroidery thread | 12.5 | E-8 |
| 50060019 50060021 50060029 | --- Silk yarn: ----- Other --- Yarn spun from silk waste containing 85% or more by weight of silk: ----- Silk embroidery thread --- Yarn spun from silk waste containing 85% or more by weight of silk: ----- Other | 12.5 12.5 12.5 | E-8 E-8 E-8 |
| 500720 50072010 50072090 500790 50079000 510111 51011100 | >85%SLK,NT NOIL SLK ---- Sarees ---- Other OTHER 5007 | 12.5 12.5 12.5 5 | E-8 E-8 |
| 510121 | - Greasy, including fleece-washed wool: --- Shorn wool | | EXC |
| | -- Other fabrics SHORN,GREASY | | |
| 510119 | | | E-8 |
| 51011900 | OTHER,GREASY | 5 | |
| | - Greasy, including fleece-washed wool: --- Other SHORN,DEGRSD,N CRBN | | E-8 |

| HS Code | Description | Base rate | Staging Category |

| (2002) | | (1.4.2006) | |
| 51012100 510129 | - Degreased, not carbonised: --- Shorn wool OT,DEGRSED,N CARBNZ Other | 5 | RED |
| 51012900 | - Degreased, not carbonised: --- CARBONIZED | 5 | E-8 |
| 510130 51013000 | -- Carbonised | 5 | RED |
| 510211 | FINE ANIMAL HARI OF KASHMIR GOATS, NOT CARDED/COM ---- Marine Angora| | |
| 51021110 51021190 | ---- Other | 5 5 | E-8 E-8 |
| 510219 | FINE ANIMAL HAIR NOT CARDED OR COMBED, NESOI ---- Marine Angora | 5 | E-8 |
| 51021910 | ---- Other | | |
| 51021990 | COARSE,NT CARD/COMB | 5 | E-8 |
| 510220 | ---- Goat hair (other than Angora) | | E-8 |
| 51022010 | | 5 | |
| 51022090 | ---- Other (excluding pig and boar bristles) NOILS | 5 | E-8 |
| 510310 | | 12.5 | E-8 |
| 51031010 | ---- Noils of wool | | |
| 51031090 510320 | ---- Other OTHER WASTE | 12.5 | E-8 |
| 51032010 | ---- Waste of sheep's and lamb's wool | 12.5 | E-8 |
| 51032020 | ---- Yarn waste | 12.5 | E-8 |
| 51032090 | ---- Other | 12.5 | E-8 |
| 510330 | O COARSE ANIML HAIR | | |
| 51033000 | -- Waste of coarse animal hair | 12.5 | E-8 |
| 510400 51040010 | GARNETTED STOCK OF | 12.5 | E-8 |
| | ---- Shoddy wool | | |
| 51040090 | ---- Other | 12.5 | E-8 |
| 510510 51051000 | WOOL, CARDED -- Carded wool | 12.5 | E-8 |
| 510521 | WOOL,COMBD,IN FRAGM | | |
| 51052100 | - Wool tops and other combed wool: --- Combed wool in fragments O WL TOP+O COMBD WL | 12.5 | E-8 |
| 510529 | ---- Wool tops | | |
| 51052910 | ---- Other | 12.5 | E-8 |
| 51052990 510531 | AN HR,CARD/CMBD | 12.5 | E-8 |
| 51053100 | FNE - Fine animal hair, carded or combed: --- Of Kashmir | 12.5 | E-8 |
| 510539 | (cashmere) FINE ANIMAL HAIR, CARDED OR COMBED, NESOI | | |
| 51053900 | - Fine animal hair, carded or combed: --- Other CRSE AN HR,CARD/CMB | 12.5 | E-8 |
| 510540 51054000 | -- Coarse animal hair, carded or combed | | |
| 510610 | =>85% WEIGHT WOOL | 12.5 | E-8 |
| | ---- Shoddy woollen yarn | | |
| 51061010 51061020 | ---- Munga woollen yarn | 12.5 12.5 | E-8 E-8 |
| 51061090 | ---- Other UNDER 85% WGHT WOOL | 12.5 | E-8 |
| 510620 | | 12.5 | E-8 |
| 51062010 | ---- Shoddy woollen yarn | 12.5 | E-8 |
| 51062020 51062090 | ---- Munga woollen yarn ---- Other | 12.5 | E-8 |
| 510710 51071010 | =>85% WEIGHT WOOL ---- Worsted hosiery yarn | 12.5 | E-8 |
| 51071020 51071030 | ---- Worsted knitted yarn ---- Worsted weaving yarn | 12.5 | E-8 |
| 51071040 | ---- Woollen carpet yarn | 12.5 | E-8 |
| | ---- Other | 12.5 | |
| | UNDER 85% WGHT WOOL | | E-8 |
| 51071090 510720 | | 12.5 | E-8 |
| | ---- Worsted knitted yarn | 12.5 | E-8 E-8 |
| 51072010 51072020 | ---- Worsted hosiery yarn | 12.5 | |
| | ---- Worsted weaving yarn | | |
| 51072030 51072040 | ---- Woollen carpet yarn | 12.5 12.5 | E-8 |
| 51072090 510810 | ---- Other | 12.5 | E-8 E-8 |
| 51081000 | CARDED -- Carded | 12.5 | E-8 |
| 510820 51082000 | COMBED | | |
| | -- Combed | | |
| 510910 | =>85% WOOL/

str. 398

HAIR | 12.5 | E-8 |
| 51091010 51091090 | ---- Hoisery wool | 12.5 | E-8 |
| 510990 | ---- Other <85% WOOL/HAIR | 12.5 | E-8 |
| 51099000 511000 51100010 | -- Other YRN OF CRSE AN HAIR ---- Put up for retail sale | 12.5 12.5 | E-8 E-8 |
| 51100020 511111 51111110 | ---- Other =>85%W/FAH<=300G/M2 | 12.5 12.5 | E-8 |
| 51111120 | ---- Unbleached ---- Bleached | | EXC |
| 51111130 | ---- Dyed | 12.5 | |
| | | | EXC EXC |
| 51111140 | ---- Printed | 12.5 | |
| 51111190 | ---- Other | 12.5 | EXC |
| 511119 | OTHER =>85%WOOL/FAH | 12.5 | |
| | ---- Unbleached | | |
| 51111910 51111920 51111930 | | 12.5 | EXC E-8 |
| 51111940 | ---- Bleached ---- Dyed ---- Printed | 12.5 12.5 | E-8 E-8 |
| | | 12.5 | E-8 |

| HS Code | Description | Base rate (1.4.2006) | Staging Category |

| (2002) 51111990 | ---- Other | 12.5 | E-8 |
| 511120 | O MXD M/S M-MDE FLT | | |
| 51112010 | ---- Unbleached | 12.5 | E-8 |
| 51112020 | ---- Bleached | 12.5 | E-8 |
| 51112030 | ---- Dyed | 12.5 | E-8 |
| 51112040 51112090 | ---- Printed ---- Other | 12.5 12.5 | E-8 E-8 |
| 511130 | O MXD M/S M-MDE FIB | | |
| 51113010 | ---- Unbleached | 12.5 | E-8 |
| 51113020 | ---- Bleached | 12.5 | E-8 |
| 51113030 | ---- Dyed | 12.5 | E-8 |
| 51113040 51113090 | ---- Printed | 12.5 | E-8 |
| | ---- Other | 12.5 | E-8 |
| 511190 | OTHER 5111 | | |
| 51119010 | ---- Unbleached | 12.5 | E-8 |
| 51119020 51119030 | ---- Bleached ---- Dyed | 12.5 | E-8 |
| | | 12.5 | E-8 |
| 51119040 51119090 | ---- Printed ---- Other | 12.5 12.5 | E-8 E-8 |
| 511211 | =>85%W/FAH=<200G/M2 | | |
| 51121110 | ---- Unbleached | 12.5 | EXC |
| 51121120 | ---- Bleached | 12.5 | EXC |
| 51121130 | ---- Dyed | 12.5 | EXC |
| 51121140 | ---- Printed | 12.5 | EXC |
| 51121190 | ---- Other | 12.5 | EXC |
| 511219 | O>=85% WL/FNE AN HR | | |
| 51121910 | ---- Unbleached | 12.5 | EXC |
| 51121920 | ---- Bleached | 12.5 | EXC |
| 51121930 51121940 | ---- Dyed ---- Printed | 12.5 12.5 | EXC EXC |
| 51121990 | ---- Other | 12.5 | EXC |
| 511220 | MXD M-MDE FILAMENTS | | |
| | Unbleached | | |
| 51122010 | ---- | 12.5 | E-8 |
| 51122020 | ---- Bleached | 12.5 | E-8 |
| 51122030 51122040 | ---- Dyed | 12.5 | E-8 |
| 51122090 | ---- Printed ---- Other | 12.5 12.5 | E-8 |
| 511230 | MXD M-MDE STAPL FIB | | E-8 |
| 51123010 | ---- Unbleached | 12.5 | EXC |
| 51123020 51123030 | ---- Bleached ---- Dyed | 12.5 12.5 | EXC |
| 51123040 | ---- Printed | 12.5 | EXC EXC |
| | ---- | | |
| 51123090 | Other | | |
| | 5112 | 12.5 | EXC |
| 511290 | | | E-8 |
| 51129010 | OTHER ---- Unbleached | 12.5 | |
| 51129020 51129030 | ---- Bleached ---- Dyed | 12.5 12.5 | E-8 E-8 |
| 51129040 | ---- Printed | 12.5 | |
| 51129090 511300 | Other | | E-8 |
| | ---- WV CRSE AN HR/HRS-H | 12.5 | E-8 |
| 51130010 51130020 | ---- Unbleached ---- Bleached | 12.5 | E-8 |
| 51130030 51130040 51130090 | ---- Dyed ---- Printed | 12.5 12.5 | E-8 E-8 |
| | ---- Other | 12.5 | E-8 |
| 520100 | | | |
| | |

str. 399

| E-8 |
| | NOT CARDED/COMBED | 12.5 | |
| 52010011 | --- Indian cotton: ----- Bengal deshi --- Indian cotton: ----- Indian cotton of staple lengths 20.5 mm (25/32")| 10 10 | EXC EXC |
| 52010012 | and below (e. g. oomras, yellow picking, Assam comillas) --- Indian cotton: ----- Indian cotton of staple length exceeding 20.5mm (26/32") but not exceeding 24.5mm (30/32") | 10 | EXC |
| | --- Indian cotton: ----- Indian cotton of staple length over 24.5 mm (31/32') to 28 mm | 10 | |
| 52010013 52010014 52010015 | --- Indian cotton: ----- Indian cotton of staple length 28.5 mm (14/32') and above but below 34.5 mm | 10 | EXC EXC |
| 52010019 | --- Indian cotton: ----- Indian cotton of all staple length 34.5 mm and above (112/32') | | EXC |
| | ---- Cotton, other than Indian, of all staple lengths | 10 | |
| 52010020 520210 | YARN,WASTE+THREAD -- Yarn waste (including thread waste) | 10 | EXC |
| 52021000 520291 52029100 520299 | GARNETTED STOCK - Other: --- Garnetted stock OTHER 5202 | 12.5 12.5 | EXC |
| 52029900 | - Other: --- Other | | EXC |
| | | | EXC |
| 520300 52030000 | CARDED/COMBED | 12.5 30 | |
| 520411 52041110 52041120 | -COTTON, CARDED OR COMBED NT RETAIL=>85%COTTN ---- Cotton thread, sewing,containing any synthetic staple fibre | 12.5 12.5 | EXC E-8 |
| 52041130 52041140 | ---- Cotton thread, darning ---- Embroidery cotton thread ---- Cotton sewing thread, not containing any synthetic staple fibre | | E-8 |
| | | | E-8 |
| 52041190 | | | |
| | | 12.5 | E-8 |
| | ---- Other | 12.5 12.5 | E-8 |

| HS Code | Description | Base rate | Staging |

| (2002) | RETAIL<85%COTTON | (1.4.2006) | Category |
| 520419 52041900 | NT | 12.5 | |
| 520420 | --- Other RETAIL SALE | | E-8 |
| 52042010 | ---- Cotton thread, sewing, containing any synthetic staple fibre | 12.5 | E-8 |
| 52042020 | ---- Cotton thread, darning | 12.5 | E-8 |
| 52042030 | ---- Embroidery cotton thread ---- Cotton sewing thread, not | 12.5 | E-8 |
| 52042040 | containing any synthetic staple Other| 12.5 | E-8 |
| 52042090 | ---- | 12.5 | E-8 |
| 520511 | =<14 NM | | |
| 52051110 | ---- Grey | 12.5 | E-8 |
| 52051120 | ---- Bleached ---- Dyed | 12.5 | E-8 |
| 52051130 52051190 | ---- Other | 12.5 12.5 | E-8 |
| | | | E-8 |
| 520512 | >14NM=<43NM | | |
| 52051210 52051220 | ---- Grey ---- Bleached | 12.5 12.5 | E-8 E-8 |
| 52051230 | ---- Dyed | 12.5 | E-8 |
| 52051290 | ---- Other | 12.5 | |
| 520513 | >43NM=<52NM | | E-8 |
| 52051310 | ---- Grey | 12.5 | E-8 |
| 52051320 | ---- Bleached | 12.5 | E-8 |
| 52051330 | ---- Dyed | 12.5 | E-8 |
| 52051390 | ---- Other >52NM=<80NM | 12.5 | E-8 |
| 520514 | | 12.5 | |
| 52051410 | ---- Grey | | E-8 |
| 52051420 | ---- Bleached | 12.5 12.5 | E-8 |
| 52051430 52051490 | ---- Dyed ---- Other | 12.5 | E-8 E-8 |
| 520515 | >80NM | | |
| 52051510 52051520 | ---- Grey ---- Bleached | 12.5 | E-8 |
| 52051530 | ---- Dyed | 12.5 12.5 | E-8 E-8 |
| 52051590 520521 | ---- Other SINGL YARN,CMBD<14N | 12.5 | E-8 |
| 52052110 | ---- Grey | 12.5 | E-8 |
| 52052120 | ---- Bleached | 12.5 | E-8 |
| 52052130 | ---- Dyed | 12.5 | E-8 |
| 52052190 | ---- Other | 12.5 | E-8 |
| 520522 52052210 | SNG YRN,CMB,14-43NM ---- Grey | 12.5 | E-8 |
| 52052220 | ---- Bleached | 12.5 | E-8 |
| 52052290 | ---- Other | 12.5 | E-8 |
| 520523 | SNG YRN,CMB,43-52NM | | |
| 52052310 | ---- Grey ---- Bleached | 12.5 | E-8 |
| 52052320 | | 12.5 12.5 | E-8 |
| 52052390 520524 | ---- Other SNG YRN,CMB,52-80NM | | E-8 |
| | ---- Grey | | |
| 52052410 52052420 | ---- Bleached | 12.5 | E-8 |
| 52052490 | ---- Other | 12.5 | E-8 |
| 520526 | | | |
| 52052610 | SNG YRN,CMB,80-94NM ---- Dyed | 12.5 12.5 | E-8 E-8 |
| 52052620 52052690 | ---- Bleached ---- Other | 12.5 12.5 | E-8 |
| 520527 | SNG YN,CMB,94-120NM | | E-8 |
| 52052710 | ---- Dyed ---- Bleached | | |
| 52052720 | | 12.5 12.5 | E-8 E-8 |
| 52052790 520528 | ---- Other | 12.5 | E-8 |
| | SNGL YRN,CMBD>120NM ---- Dyed | 12.5 | E-8 |
| 52052810 52052820 | ---- Bleached ---- Other | 12.5 | E-8 E-8 |
| 52052890 520531 | MLTIPL/CABLED=<14NM | 12.5 | |
| 52053110 | ---- Grey | 12.5 | E-8 |
| 52053120 | | | E-8 |
| 52053130 | ---- Bleached ---- Dyed | 12.5 12.5 | E-8 |
| 52053190 520532 | ---- Other MLTPL/CABLD,14-52NM ---- Grey | 12.5 | E-8 |
| 52053210 | | 12.5 | E-8 |
| 52053220 52053290 | ---- Bleached ---- Other | 12.5 | E-8 |
| 520533 | | 12.5 | E-8 |
| 52053310 | MLTPL/CABLD,43-52NM | | |
| 52053320 52053330 | ---- Grey ---- Bleached | 12.5 12.5 | E-8 E-8 |
| | ---- Dyed | 12.5 | |
| 52053390 520534 | ---- Other | | E-8 E-8 |
| 52053410 | MLTPL/CABLD,52-80NM ---- Grey | 12.5 | |
| | | | E-8 |
| | | 12.5 | |
| 52053420 52053430 | ---- Bleached | 12.5 | |
| 52053490 520535 | ---- Dyed ---- Other | 12.5 | E-8 E-8 |
| | | 12.5 | E-8 |
| | MULTIPL/CABLED>80NM | | |

| HS Code | Description | Base rate | Staging |

| (2002) | | (1.4.2006) | Category |
| 52053510 52053590 | ---- Grey | 12.5 | E-8 |
| 520541 | ---- Other MLTPL/CBL,CMB=<14NM | 12.5 | E-8 |
| 52054110 | ---- Grey | 12.5 | E-8 |
| 52054120 | ---- Bleached | 12.5 | E-8 |
| 52054130 | ---- Dyed | 12.5 | E-8 |
| 52054190 | ---- Other | 12.5 | E-8 |
| 520542 | MLT/CBL,CMB,14-43NM | 12.5 | E-8 |
| 52054210 | ---- Grey | | |
| 52054290 | ---- Other | 12.5 | E-8 |
| 520543 | MLT/CBL,CMB,43-52NM | | |
| 52054310 | ---- Grey

str. 400

| 12.5 | E-8 |
| 52054320 | ---- Bleached | 12.5 | E-8 |
| 52054390 | ---- Other | 12.5 | E-8 |
| 520544 | MLT/CBL,CMB,52-80NM | | |
| 52054410 | ---- Grey | 12.5 | E-8 |
| 52054420 | ---- Bleached | 12.5 | E-8 |
| 52054490 520546 | ---- Other MULTPL,CMBD,80-94NM | 12.5 | E-8 |
| 52054610 | ---- Grey | | |
| 52054620 | ---- Bleached | 12.5 | E-8 |
| 52054630 | ---- Dyed | 12.5 12.5 | E-8 |
| 52054690 | ---- | 12.5 | E-8 |
| | Other | | E-8 |
| 520547 | MLTPL,CMBD,94-120NM | 12.5 | |
| 52054710 | ---- Grey | 12.5 | E-8 E-8 |
| 52054720 | ---- Bleached | | |
| 52054730 | ---- Dyed | 12.5 | E-8 |
| 52054790 | ---- Other | 12.5 | E-8 |
| 520548 52054810 | MULTIPLE,CMBD>120NM ---- Grey ---- Bleached | 12.5 | E-8 |
| | | | E-8 |
| 52054820 | | 12.5 | |
| 52054830 | ---- Dyed ---- Other | 12.5 | E-8 |
| 52054890 | | 12.5 | |
| 520611 | SNG YN,UNCM F=<14NM - Single yarn, of uncombed fibres: --- Measuring 714.29 decitex or | | E-8 |
| | more (not exceeding 14 metric number)| | E-8 |
| 52061100 | | 12.5 | |
| 520612 | SG Y,UNCM F,14-43NM | | |
| | SG Y,UNCM F,43-52NM | | |
| 52061200 | - Single yarn, of uncombed fibres: --- Measuring less than 714.29 decitex but not less than 232.56 decitex (exceeding 14 metric number but not exceeding 43 metric number) | 12.5 | |
| 520613 | - Single yarn, of uncombed fibres: --- Measuring less than 232.56 | | |
| 52061300 | decitex but not less than 192.31 decitex (exceeding 43 metric number | | E-8 |
| | not exceeding 80 metric number) SG YRN,UNCM FB>80NM - Single yarn, of uncombed fibres: --- Measuring less than 125 decitex | 12.5 | E-8 |
| | but not exceeding 52 metric number) SG Y,UNCM F,52-80NM - Single yarn, of uncombed fibres: --- Measuring less than 192.31 | | |
| 520615 | (exceeding 80 metric number) | | E-8 |
| 520614 | | | |
| 52061500 | | 12.5 | |
| | | | E-8 |
| 520622 | SG YN,CMB F,14-43NM - Single yarn of combed fibres: --- Measuring less than 714.29 decitex | 12.5 | |
| 52062100 | (not exceeding 14 metric number) | 12.5 | E-8 |

| HS Code (2002) | Description | Base rate (1.4.2006) | Staging Category |

| 52063300| - Multiple (folded) or cabled yarn, of uncombed fibres: --- 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) | 12.5 | E-8 |
| 520634 | MLT YN,UC F,52-80NM - Multiple (folded) or cabled yarn, of uncombed fibres: --- | | |
| 52063400 | 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) | 12.5 | E-8 |
| 520635 | MLT YRN,UCM FB>80NM - Multiple (folded) or cabled yarn, of uncombed fibres: --- Measuring per single yarn less than 125 decitex (exceeding 80 metric number | | |
| 52063500 | per single yarn) | 12.5 | E-8 |
| 520641 | MLT YN,C F<14NM/S Y - Multiple (folded) or cabled yarn, of combed fibres: --- Measuring per | | |
| 52064100 | single yarn 714.29 decitex or more (not exceeding 14 metric number per single yarn) | | E-8 |
| 520642 | MLT YN,C F>14NM/S Y - Multiple (folded) or cabled yarn, of combed fibres: --- Measuring | | |
| | per single yarn less than 714.29 decitex but not less than 232.56 decitex | 12.5 | |
| 52064200 | (exceeding 14 metric number but not exceeding 43 metric number per single yarn) | 12.5 | E-8 |
| 52064300 | 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 | 12.5 | E-8 |
| 520643 | MLT YN,CM F,43-52NM - Multiple (folded) or cabled yarn, of combed fibres: --- Measuring per | | |
| 520644 | single yarn) MLT YN,CM F,52-80NM - Multiple (folded) or cabled yarn, of combed fibres: --- Measuring per | 12.5 | E-8 |
| 52064400 | 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) | | |
| 52064500 | - Multiple (folded) or cabled yarn, of combed fibres: --- Measuring per single yarn less than 125 decitex (exceeding 80 metric number per single yarn) | 12.5 | E-8 |
| 520710 | 85% OR > WGHT COTTN -- Containing 85% or more by weight of cotton | | |
| 52071000 | OTH 85%OR>WGT COTTN | 12.5 | E-8 |
| 520790 52079000 | -- Other | 12.5 | E-8 |
| 520811 52081110 | UNBL,PL WV=<100G/M2 ---- Dhoti | 12.5 | E-8 |
| 52081120 | ---- Saree | 12.5 | E-8 |
| 52081130 | ---- Shirting fabrics | 12.5 | E-8 |
| 52081140 52081190 | ---- Casement ---- Other | 12.5 12.5 | E-8 E-8 |
| 520812 | UB,P WV,100-200G/M2 |

str. 401

| |
| 52081210 52081220 | ---- Dhoti ---- Saree ---- Shirting fabrics | 12.5 12.5 | E-8 E-8 |
| 52081230 | | 12.5 | E-8 |
| | ---- Casement | 12.5 | |
| 52081240 | | 12.5 | E-8 |
| 52081250 52081260 | ---- Sheeting(takia, leopard fabrics, other than furnishing fabrics) ---- Voils | 12.5 | E-8 |
| 52081290 520813 | ---- Other | 12.5 | E-8 E-8 |
| | <200G/M2,3-4TWL,UNB | | |
| 52081310 | ---- Shirting fabrics | 12.5 | |
| 520819 | ---- Dobby fabrics | 12.5 | E-8 |
| | | | E-8 |
| | | | E-8 |
| 52081320 52081390 | | 12.5 | |
| 52081910 | WV,UNBL=<200G/M2 | | E-8 |
| | ---- Other | | E-8 |
| 52081990 520821 | OT | | E-8 |
| 52082110 52082120 | ---- Other | 12.5 | E-8 |
| | ---- Dedsuti, dosuti fabrics | 12.5 12.5 | E-8 |
| | BL,PLN WV=<100 G/M2 ---- Dhoti | 12.5 | |
| 52082130 | ---- Saree | | |
| | ---- Casement | 12.5 | |
| 52082140 | | | |
| 52082150 | ---- Shirting fabrics ---- Cambrics (including madapollam and jaconet) | 12.5 12.5 | E-8 E-8 |
| 52082160 52082170 52082180 520822 52082210 | ---- Mulls (including limbric and willaya) ---- Muslin (including lawn, mulmul and organdi) ---- Voils (excluding leno fabrics) | 12.5 12.5 | E-8 E-8 |
| 52082190 | ---- Other | | |
| | | 12.5 12.5 | E-8 E-8 |
| 52082220 52082230 | BL,PLN,100G-200G/M2 ---- Dhoti | 12.5 12.5 | E-8 |
| 52082260 | ---- Shirting fabrics | 12.5 | E-8 |
| 52082250 | ---- Casement | | |
| | | 12.5 | E-8 |
| 52082240 | ---- Saree | | E-8 |
| | | | E-8 |
| 52082270 | ---- Cambrics (including madapollam and jaconet) | 12.5 12.5 | E-8 |
| 52082280 52082290 520823 | ---- Long cloth (including calico) ---- Sheeting (takia and the like) ---- Voils (excluding leno fabrics) ---- Other BLCH<200G/M2,3/4TWL | 12.5 12.5 12.5 | E-8 E-8 E-8 |

| HS Code | Description | Base rate | Staging Category |

| (2002) | Shirting fabrics | (1.4.2006) | |
| 52082310 | ---- Parmatta fabrics (including ilesia, pocketing, Italian twill) | 12.5 12.5 | E-8 |
| 52082320 52082330 | ---- ---- Shirting fabrics | 12.5 | E-8 |
| 52082390 | ---- Other | 12.5 | E-8 E-8 |
| 520829 | OT WV,BLCH=<200G/M2 | | |
| 52082910 | ---- Dhoti and saree, zari bordered and | 12.5 | EXC |
| 52082920 52082990 | ---- Dedsuti, dosuti fabrics, ceretonnes osamburge | 12.5 | EXC |
| 520831 | ---- Other DYE,PLN WV=<100G/M2 | 12.5 | EXC |
| 52083110 | ---- Lungi | 12.5 | E-8 |
| 52083120 | ---- Saree | 12.5 | E-8 |
| 52083130 | | 12.5 | E-8 |
| 52083140 | ---- Shirting fabrics ---- Casement | 12.5 | E-8 |
| 52083150 | ---- Cambrics (including madapollam and jaconet) | 12.5 | E-8 |
| 52083160 | ---- Mull (including limbric and willaya)| 12.5 | E-8 |
| 52083170 | ---- Muslin (including lawn mulmul and organdi) of carded or combed | 12.5 | E-8 |
| | yarn | | |
| 52083180 | ---- Voils (excluding leno fabrics) | 12.5 | E-8 |
| 52083190 | ---- Other | 12.5 | E-8 |
| 520832 52083210 | DYE,PLN,100-200G/M2 ---- Lungi | 12.5 | |
| 52083220 | ---- Saree | | E-8 |
| 52083230 | | 12.5 | E-8 |
| 52083240 | ---- Shirting fabrics ---- Casement | 12.5 12.5 | E-8 E-8 |
| 52083250 | ---- Bedticking, domestic | 12.5 | E-8 |
| 52083260 | ---- Cambrics (including madapollam and jaconet), longcloth(including | 12.5 | E-8 |
| 52083270 | calico) and voils (excluding leno fabrics) ---- Coating (including suiting) | 12.5 | E-8 |
| 52083280 | ---- Furnishing fabrics( excluding pile and chenille fabrics) ---- Other | 12.5 | |
| | | | E-8 |
| 52083290 520833 | DYED>100G/M2,3/4TWL ---- Shirting fabrics | 12.5 | E-8 |
| 52083310 | | 12.5 | E-8 |
| | ---- Coating (including suiting) | 12.5 | E-8 |
| 52083320 | | | |
| 52083330 | ---- Shirting (including mazri) | 12.5 | E-8 |
| 52083390 520839 | ---- Other OT WV,DYED=<200G/M2 | 12.5 | E-8 |
| 52083910 | ---- Zari bordered sarees

str. 402

| 12.5 12.5 | EXC EXC |
| 52083990 520841 | ---- Other D COL Y,PL=<100G/M2 | 12.5 12.5 | E-8 |
| 52084110 52084120 | ---- Bleeding Madras ---- Saree | | E-8 |
| 52084130 | ---- Shirting fabrics | 12.5 | E-8 |
| 52084140 | ---- Bed ticking, domestic | 12.5 | E-8 |
| 52084150 52084190 | ---- Furnishing fabrics (excluding pile and chenille fabrics) ---- Other | 12.5 12.5 | E-8 E-8 |
| 520842 52084210 | DC Y,PL,100-200G/M2 ---- Bleeding Madras | 12.5 | E-8 |
| 52084220 52084230 | ---- Saree | 12.5 | E-8 |
| | ---- Shirting fabrics | 12.5 | E-8 |
| 52084240 | | | |
| 52084250 | ---- Casement ---- Bed ticking, | 12.5 | E-8 |
| 52084260 | ---- Furnishing fabrics, other than pile and chenille fabrics | 12.5 | E-8 |
| 52084290 | domestic | 12.5 | |
| 520843 52084310 | ---- Other | 12.5 | E-8 E-8 |
| | D CL Y=<200G/M2 TWL ---- Bleading Madras | | |
| | | 12.5 | |
| 52084320 52084330 | ---- Shirting fabrics ---- Bedticking, damask | 12.5 12.5 | E-8 E-8 E-8 |
| 52084340 52084390 | ---- Flannelette | 12.5 | E-8 |
| | ---- Other | | E-8 |
| 520849 | OT WV,DCY=<200 G/M2 | 12.5 12.5 | E-8 |
| 52084910 52084920 52084990 | ---- Zari bordered sarees ---- Real Madras handkerchiefs ---- Other | 12.5 12.5 | E-8 E-8 |
| 520851 | WV=<100G/M2 | | |
| 52085110 | PRNT,PL | | EXC |
| 52085120 | ---- Lungi ---- Saree | 12.5 12.5 | EXC EXC |
| 52085130 52085140 | ---- Shirting fabrics ---- Casement | 12.5 12.5 | EXC |
| 52085150 52085160 | ---- Cambrics (including madapollam and jaconet) ---- Mull (including limbric and willaya) | 12.5 | EXC |
| 52085170 52085180 | ---- Muslin (including lawn mulmul and organdi) of carded or combed | 12.5 | EXC |
| | yarn ---- Voils (excluding leno fabrics) | 12.5 | EXC |
| | | | EXC |
| 52085190 | | 12.5 | |
| 520852 | ---- Other PRN,PLN,100-200G/M2 | 12.5 | EXC |
| 52085210 52085220 | ---- Lungi ---- Saree fabrics | 12.5 12.5 | EXC EXC |
| 52085230 52085240 52085250 | ---- Shirting | 12.5 | EXC |
| 52085260 | ---- Casement ---- Cambrics | 12.5 | EXC EXC |
| | (including madapollam and jaconet) ---- Mull (including limbric and willaya) | 12.5 12.5 | |
| | | | EXC |

| HS Code | Description | Base rate (1.4.2006) | Staging Category |

| (2002) 52085270 | ---- Muslin (including lawn mulmul and organdi) of carded or combed | | |
|| yarn | 12.5 | EXC |
| 52085280 | ---- Voils (excluding leno fabrics) | 12.5 | EXC |
| 52085290 | ---- Other | 12.5 | EXC |
| 520853 | PRNT<200G/M2,3/4TWL ---- Shirting fabrics | 12.5 | EXC |
| 52085310 52085320 | ---- Bedticking | 12.5 | EXC |
| 52085390 | ---- Other | 12.5 | EXC |
| 520859 | OT WV,PRNT=<200G/M2 | | |
| 52085910 | ---- Zari bordered sarees | 12.5 | E-8 |
| 52085990 | ---- Other | 12.5 | E-8 |
| | UNBLCHD,PLAIN WEAVE | | |
| 520911 52091111 | --- Handloom: ----- Dhoti --- | 12.5 | E-8 |
| 52091112 | Handloom: ----- Saree | 12.5 | E-8 |
| 52091113 | Handloom: ----- Casement | 12.5 | E-8 |
| | --- --- Handloom: ----- Sheeting (takia, leopard cloth and other than furnishing) | | |
| 52091114 | | 12.5 | E-8 |
| 52091119 | --- Handloom: ----- Other | 12.5 | |
| 52091190 | --- Handloom: ---- Other | | E-8 |
| 520912 | UNBL 3/4-THRD TWILL | 12.5 | E-8 |
| 52091210 | ---- Saree | 12.5 | E-8 |
| 52091220 | ---- Shirting fabrics | 12.5 | E-8 |
| 52091230 | ---- Furnishing fabrics (excluding pile and chenille fabrics) | 12.5 | E-8 |
| 52091240 | ---- Seersucker combed yarn | 12.5 | E-8 |
| 52091250 | ---- Canvas, including duck - carded or | 12.5 | E-8 |
| 52091260 | ---- Flannelette | 12.5 | E-8 |
| 52091270 | ---- Shetting (takia, leopard cloth) | 12.5 | E-8 |
| 52091290 | ---- Other OTHER WEAVE,UNBLCHD | 12.5 | E-8 |
| 520919 | - Unbleached: --- Other fabrics | | |
| 52091900 | BLEACHD,PLAIN | 12.5 | E-8 |
| 520921 | WEAVE | | |
| 52092110 52092120 | ---- Saree ---- Shirting fabrics | 12.5 12.5 | E-8 E-8 |
| 52092130 | ---- Furnishing fabrics (excluding pile and chenille fabrics) | 12.5 | E-8 |
| 52092140 | ---- Seersucker ---- Canvas (including duck) of carded or combed yarn | 12.5 | E-8 |
| 52092150 | | 12.5 | E-8 |
| 52092160 52092170 | ---- Dhoti ---- Flannellete | 12.5 | E-8 |
| 52092180 | ---- Sheeting( takia, leopardcloth) | 12.5 | E-8 |
| 52092190 | ---- Other BLCHD,3/4-THRD TWLL | 12.5 12.5 | E-8 E-8 |
| 520922 | | | |
| | ---- Shirting fabrics | 12.5 | E-8 |
| 52092210 52092220 | ---- Furnishing fabrics (excluding pile and chenille fabrics) ---- Drill | 12.5 | E-8 |
| 52092230 | | 12.5 | E-8 |
| 52092290 520929 | ---- Other | 12.5 | |
| | OTHER WEAVE,BLEACHD | | E-8 |
| 52092910 | ---- Dhoti and saree, zari bordered | 12.5 | |
| 52092920 | ---- Dedsuti, dosuti fabrics, ceretonnes and osamburge | 12.5 | E-8 |
| 52092990 520931 | ---- Other DYED,PLAIN WEAVE | 12.5 | E-8 |
| 52093110 | ---- Lungi | | E-8 |
| 52093120 | ---- Saree | 12.5 | EXC |
| 52093130 52093140 | ---- Shirting fabrics ---- Furnishing fabrics(excluding pile and | 12.5 12.5 | EXC EXC |
| 52093150 52093160 | chenille fabrics) ---- Seersucker | 12.5 12.5 | EXC EXC |
| 52093170 | ---- Bedticking, domestic(other than hand dyed) ---- Canvas (including duck), of carded or | | EXC |
| | | 12.5 | |
| | | 12.5 | EXC |
| 52093180 52093190 | ---- Flannellete ---- Other | 12.5 | EXC |
| 520932 | DYED,3/4-THRD TWILL

str. 403

| 12.5 | EXC |
| 52093210 52093220 | ---- Shirting fabrics ---- Furnishing fabrics(excluding pile and chenille fabrics) | 12.5 12.5 | EXC EXC |
| 52093230 | ---- Drill | | EXC |
| 52093290 | ---- Other | 12.5 | |
| 520939 | WEAVE,DYED | 12.5 | EXC |
| | OTHER ---- Zari bordered sarees | | |
| 52093910 | | 12.5 | EXC |
| 52093990 520941 52094110 52094120 | ---- Other DF COL YN,PLN WEAVE ---- Bleeding Madras | 12.5 12.5 12.5 | EXC EXC EXC EXC |
| 52094190 520942 52094200 | ---- Shirting fabrics ---- Furnishing fabrics (excluding pile and chenille fabrics) | | |
| 52094130 52094140 52094150 52094160 52094170 | ---- Saree | 12.5 12.5 | EXC EXC |
| | ---- Seersucker | 12.5 | |
| | ---- Bedticking, domestic (other than hand dyed) ---- Flannelette | 12.5 | |
| | ---- Other DENIM >200 G/M2 | 12.5 | EXC |
| | | 12.5 | EXC EXC |
| 520943 52094310 | - Of yarns of different colours: --- Denim | 12.5 | |
| 52094330 | YN,DYE,3/4-THR TWLL ---- Bleeding Madras ---- Shirting fabrics | | EXC |
| 52094320 | | 12.5 12.5 | EXC EXC |
| | ---- Furnishing fabrics (excluding pile and chenille fabrics) | 12.5 | |
| | | | EXC |

| HS Code | Description | Base rate | Staging Category |

| (2002) | Coating (including suiting) | (1.4.2006) | |
| 52094340 52094390 | ---- | 12.5 12.5 | EXC EXC |
| 520949 | ---- Other YRN,DYE,OTH FABRICS | | |
| 52094910 | ---- Zari bordered sari | 12.5 | EXC |
| 52094990 | ---- Other | 12.5 | EXC |
| 520951 52095110 | PRINTED,PLAIN WEAVE ---- Lungi| 12.5 | EXC |
| 52095120 | ---- Saree | 12.5 | EXC |
| 52095130 | ---- Shirting | 12.5 | EXC |
| 52095140 | fabrics ---- Furnishing fabrics chenille fabrics) | 12.5 | EXC |
| 52095150 | (excluding pile and ---- Seersucker | 12.5 | |
| | ---- Bedticking, domestic | | EXC |
| 52095160 52095170 | ---- Flannelette | 12.5 12.5 | EXC EXC |
| 52095190 | ---- Other | 12.5 | EXC |
| 520952 | | | |
| 52095210 | PRNT,3/4-THRD TWILL ---- Shirting fabrics | 12.5 | EXC |
| 52095220 | ---- Furnishing fabrics (excluding pile and chenille fabrics) | 12.5 | |
| 52095290 | ---- Other | 12.5 | EXC |
| 520959 | OTHER WEAVE,PRINTED | | EXC |
| 52095910 | ---- Zari bordered saree | 12.5 | EXC |
| 52095990 | ---- Other | 12.5 | EXC |
| 521011 | FAB,UNBLCH,PLN WEAV fabrics | | |
| 52101110 | ---- Shirting | 12.5 | E-8 |
| 52101120 | ---- Saree ---- Other | 12.5 12.5 | E-8 |
| 52101190 521012 | FAB,UBL,3/4-TH TWLL | | E-8 |
| 52101210 | ---- Shirting fabrics | 12.5 | E-8 |
| 52101290 | ---- Other | 12.5 | E-8 |
| 521019 | FAB,OTH WVE,UNBLCHD | | |
| 52101900 | - Unbleached: --- Other fabrics | 12.5 | E-8 |
| 521021 | FAB,BLCHD,PLN WEAVE ---- Shirting fabrics | | |
| 52102110 | ---- Poplin and broad fabrics | 12.5 | E-8 |
| 52102120 | | 12.5 | E-8 |
| 52102130 | ---- Saree ---- Shirting (including mazri) | 12.5 | E-8 |
| 52102140 | | 12.5 | E-8 |
| 52102150 | ---- Voile | 12.5 | E-8 |
| 52102190 | ---- Other FAB,BLCH,3/4-TH TWL | 12.5 | E-8 |
| 521022 52102211 | --- Handloom: ----- Crepe fabrics including crepe checks | 12.5 | |
| 52102212 | --- Handloom: ----- Shirting fabrics | 12.5 | E-8 E-8 |
| 52102219 | --- Handloom: ----- Other fabrics --- Other: ----- Shirting (including --- Other: ----- Other | 12.5 12.5 | E-8 E-8 |
| 52102221 | | | |
| 52102229 | mazri) | 12.5 | E-8 |
| | FAB,OTH WEAVE,BLCHD | | |
| 521029 52102910 | ---- Dhoti and saree, zari bordered osamburge | 12.5 | |
| 52102920 52102990 521031 | ---- Dedsuti, Dosuti, ceretonnes and ---- Other | 12.5 | E-8 E-8 |
| | WEAV | 12.5 | E-8 |
| 52103110 | FAB,DYED,PLAIN ---- Shirting fabrics | | |
| 52103120 | ---- Coating (including | 12.5 12.5 | E-8 |
| 52103130 | suitings) ---- Furnishing fabrics (excluding pile and chenille fabrics) ---- Poplin and broad fabrics | 12.5 | E-8 E-8 |
| 52103140 52103150 | ---- Saree | 12.5 | E-8 E-8 |
| | ---- Voils | 12.5 | |
| 52103160 52103190 | ---- Other | 12.5 | E-8 |
| | FAB,DYE,3/4-TH TWLL | 12.5 | E-8 |
| 521032 | ---- Crepe fabrics including crepe checks | | |
| 52103210 52103220 | ---- Shirting fabrics | 12.5 12.5 | E-8 E-8 |
| 52103230 52103290 | ---- Bedticking, damask ---- Other | 12.5 12.5 | E-8 E-8 |
| 521039 | FAB,OTHR WEAVE,DYED | | EXC EXC |
| | ---- Zari bordered saree | | |
| 52103910 | | 12.5 | |
| 52103990 521041 52104110 52104120 | ---- Other FAB,YN,DYED,PLN WVE ---- Bleeding Madras ---- Crepe fabrics (excluding crepe checks) | 12.5 12.5 12.5 | EXC EXC EXC |
| 52104130 52104140 52104150 | ---- Shirting fabrics ---- Suitings ---- Poplin and broad fabrics | 12.5 12.5 12.5 | EXC EXC EXC |
| 52104160 | ---- Saree | | |
| 52104170 | | 12.5 | EXC |
| 52104190 | | | |
| 521042 52104210 | ---- Voils ---- Other | 12.5 | |
| | FAB,D CL Y,3/4TH TW ---- Bleeding Madras | 12.5 | EXC |
| | | | EXC |
| 52104220 | ---- Crepe fabrics including crepe checks | 12.5 | EXC |
| 52104230 | ---- Shirting fabrics | 12.5 12.5 | EXC |
| 52104250 | ---- Suitings ---- Bedticking, damask | 12.5 | |
| |

str. 404

| 12.5 12.5 | EXC |
| 52104240 | | | EXC |
| 52104260 | ---- Shirtings (including mazri) | | EXC |
| 52104910 | FAB,OTH WEAVE,DF CL ---- Zari bordered saree | 12.5 | |
| 521049 | | | EXC |

| HS Code | Description | Base rate (1.4.2006) | Staging Category |

| (2002) 52104990 | ---- Other | 12.5 | EXC |
| 521051 | FAB,PRNTD,PLN WEAVE | | |
| 52105110 | ---- Shirting fabrics | 12.5 | EXC |
| 52105120 | ---- Casement | 12.5 | EXC |
| 52105130 | ---- Saree | 12.5 | EXC |
| 52105140 52105150 | ---- Poplin and broad fabrics ---- Voils| 12.5 | EXC |
| 52105190 | ---- Other | 12.5 | EXC EXC |
| | | 12.5 | |
| 521052 52105210 | FAB,PRNT,3/4-TH TWL ---- Crepe fabrics including crepe checks | | |
| 52105220 | | 12.5 | EXC |
| | ---- Shirting fabrics | 12.5 | EXC |
| 52105290 521059 | ---- Other FAB,OTHR WEAVE,PRNT | 12.5 | EXC |
| 52105910 | ---- Zari bordered saree | 12.5 | EXC |
| 52105990 | ---- Other | 12.5 | EXC |
| 521111 | FAB,UNBLCH,PLN WEAV | | |
| 52111110 | ---- Shirting fabrics | 12.5 | E-8 |
| 52111120 | | 12.5 | |
| 52111190 | ---- Saree ---- Other | 12.5 | E-8 E-8 |
| 521112 | FAB,UNBL,3/4-TH TWL | | |
| 52111210 | ---- Shirting fabrics | 12.5 | E-8 |
| 52111220 | ---- Twill, not elsewhere specified (including gaberdine) | 12.5 | E-8 |
| 52111230 | ---- Damask | 12.5 | E-8 |
| 52111290 | ---- Other | 12.5 | |
| 521119 | FAB,OT WEAVE,UNBLCH | | E-8 |
| 52111900 | - Unbleached: --- Other fabrics | 12.5 | E-8 |
| 521121 | FAB,BLCHD,PLN WEAVE | | |
| 52112110 52112120 | ---- Shirting fabrics ---- Canvas (including duck) of carded or combed yarn | 12.5 12.5 | E-8 E-8 |
| 52112130 | ---- Flannelette | 12.5 | E-8 |
| 52112140 | ---- Saree | 12.5 | E-8 |
| 52112150 | ---- Shirting fabrics | 12.5 | |
| 52112190 | ---- Other | 12.5 | E-8 E-8 |
| 521122 | FAB,BLCH,3/4-TH TWL | | |
| 52112210 | ---- Crepe fabrics including crepe checks ---- Shirting fabrics | 12.5 12.5 | E-8 |
| 52112220 52112230 | ---- Twill fabrics | 12.5 | E-8 E-8 |
| 52112290 | | 12.5 | E-8 |
| 521129 | ---- Other FAB,OTH WEAVE,BLCHD | | |
| 52112910 52112920 | ---- Zari bordered sari | 12.5 | E-8 |
| 52112990 | ---- Dedsuti, dosuti, ceretonnes and osamburge ---- Other | 12.5 | E-8 |
| | FAB,DYED,PLAIN | 12.5 | E-8 |
| 521131 | | | |
| 52113110 52113120 | WEAV ---- Shirting fabrics ---- Canvas (including duck) of carded or combed yarn | 12.5 12.5 | EXC EXC |
| 52113130 52113140 | ---- Coating (including suitings) ---- Flannellette ---- Saree | 12.5 12.5 | EXC EXC |
| | | 12.5 | |
| 52113150 | ---- Other | | EXC |
| 52113190 | | 12.5 | EXC |
| | FAB,DYED,3/4-TH | | |
| 521132 52113210 | TWL ---- Crepe fabrics including crepe checks | 12.5 | EXC |
| 52113220 52113230 | ---- Shirting fabrics ---- Twill, not elsewhere specified (including gaberdine) | 12.5 12.5 | EXC EXC |
| 52113240 52113290 | ---- Trousers or pant fabrics (excluding jeans and crepe) ---- Other | 12.5 | EXC |
| 521139 | FAB,OTHR WEAVE,DYED | 12.5 | EXC |
| | ---- Zari bordered sarees | | |
| | | | EXC |
| 52113910 52113990 | ---- Other | 12.5 12.5 | EXC |
| 521141 52114110 | FAB,YN,DYE,PLN WEAV ---- Bleeding Madras | 12.5 | EXC |
| 52114120 52114130 | ---- Check shirting (excluding crepe checks) ---- Shirting | 12.5 | EXC EXC |
| 52114140 | | 12.5 | EXC |
| 52114150 | ---- Suitings ---- Flannelette | 12.5 | EXC |
| 52114160 52114170 | ---- Saree | 12.5 | EXC |
| | | 12.5 | |
| 52114190 | ---- Parachute fabrics | 12.5 | EXC |
| 521142 52114200 | ---- Other DENIM >200G/M2 - Of yarns of different | 12.5 | EXC |
| 521143 | colours: --- Denim FAB,Y,DY,3/4-TH TWL | 12.5 | EXC |
| 52114320 | ---- Bleeding Madras | 12.5 | EXC |
| 52114310 52114330 | ---- Crepe fabrics | 12.5 | EXC EXC |
| 52114340 | ---- Shirting fabrics | 12.5 | |
| 52114390 | ---- Suitings ---- Other | 12.5 | EXC |
| 52114910 52114990 | FAB,Y,DF COL,O | | |
| 521149 | | 12.5 | EXC |
| | ---- Zari bordered ---- Other | 12.5 | |
| | FABS | | |
| 521151 | sarees FAB,PRINT,PLN WEAVE | 12.5 | EXC EXC |
| 52115110 | ---- Shirting fabrics ---- Furnishing fabrics (excluding pile and chenille fabrics) | 12.5 | EXC |
| | | 12.5 | EXC |
| 52115120 | | | |
| 52115130 | ---- Flannelette | 12.5 | EXC |

| HS Code | | Base rate | Staging |

| (2002) | Description | (1.4.2006) | Category |
| 52115140 | ---- Long cloth (chintz) | 12.5 | EXC |
| 52115150 52115190 | ---- Saree | 12.5 12.5 | EXC |
| 521152 | ---- Other FAB,PRNT,3/4-TH TWL | | EXC |
| 52115210 | ---- Crepe fabrics including crepe checks | 12.5 | EXC |
| 52115220 | ---- Shirting fabrics | 12.5 | EXC |
| 52115230 | ---- Twill, not elsewhere specified (including gaberdine) | 12.5 | EXC |
| 52115290 | ---- Other | 12.5 | EXC |
| 521159 52115910 | FAB,OTHR WEAVE,PRNT ---- Zari bordered saree | 12.5 | EXC |
| 52115990 | | | |
| | ---- Other | 12.5 | EXC |
| 521211 52121100 | <85%C,UNBL=<200G/M2 - Weighing not more than 200 g/m2: --- Unbleached | 12.5 | |
| | <85%C,BLCH=<200G/M2 | | E-8 |
| 521212 | - Weighing not more than 200 g/m2: --- Bleached | 12.5 | E-8 |
| 52121200 521213 | <85%C,DYED=<200G/M2

str. 405

| | |
| | - Weighing not more than 200 g/m2: --- Dyed <85%C,Y,DY=<200G/M2 | | |
| 52121300 | | 12.5 | E-8 |
| 521214 | - Weighing not more than 200 g/m2: --- Of yarns of different | | |
| 52121400 | colours 85%CT,PRNT=<200G/M2 | 12.5 | E-8 |
| 521215 | - Weighing not more than 200 g/m2: --- Printed | 12.5 | |
| 52121500 | 85%C,UNBLCH>200G/M2 | | EXC |
| 521221 | - Weighing more than 200 g/m2: --- Unbleached | 12.5 | |
| 52122100 | | | E-8 |
| 521222 | <85%CT,BLCH>200G/M2 | | |
| 52122200 | - Weighing more than 200 g/m2: --- Bleached | 12.5 | E-8 |
| 521223 | | | |
| | 85%COT,DYED>200G/M2 | | E-8 |
| 52122300 | - Weighing more than 200 g/m2: --- Dyed <85%C,Y,DYE>200G/M2 | 12.5 | |
| 521224 | - Weighing more than 200 g/m2: --- Of yarns of different | | |
| 52122400 | colours <85%CT,PRNT>200G/M2 | 12.5 | EXC |
| 521225 | - Weighing more than 200 g/m2: --- Printed | 12.5 | |
| 52122500 | | | EXC |
| 530110 | FLAX, RAW/RETTED | | |
| 53011000 | -- Flax, raw or retted | | |
| 530121 | FLAX,BROKN/SCUTCHED - Flax, broken, scutched, hackled or otherwise processed,| 5 | RED |
| | but | | |
| 53012100 | not spun: --- Broken or scutched | 5 | RED |
| 530129 53012900 | FLAX,HACKL,ET,N SPN - Flax, broken, scutched, hackled or otherwise processed, but not spun: --- Other | 5 5 | RED RED |
| 530130 | FLAX TOW AND WASTE -- Flax tow and waste | | RED |
| 53013000 530210 53021000 530290 53029000 | TRUE HEMP,RAW/RETTD -- True hemp, raw or retted | 30 | |
| 53051190 530519 53051900 530521 53052100 53071090 530720 | TRU HMP,PROC,N SPUN -- Other N FLX/HEMP,RW RETTD - Of coconut (coir): --- Other: Abaca,raw - Of Abaca: --- Raw | 30 0 12.5 | RED E-8 E-8 E-8 |
| 530310 53031010 53031090 | ---- Jute, raw or retted | | E-8 |
| | ---- Other | | |
| 530390 | OTHER 5303 | 5 12.5 | E-8 |
| 53039010 | ---- Jute cutting | | |
| 53039090 | | 12.5 | E-8 |
| 530410 | ---- Other | 12.5 | E-8 |
| 53041010 | RAW ---- Sisal fibre | 12.5 | E-8 |
| 53041020 | ---- Aloe fibre | 12.5 | E-8 |
| 53041090 530490 | ---- Other | 12.5 | E-8 |
| | 5304 | | |
| 53049000 | | | |
| | OTHER -- Other | 12.5 | |
| 530511 53051110 | Coconut(coir)raw | | E-8 |
| | ---- Coir bristle fibre | 0 | E-8 |
| | ---- Coir mattress fibre | 0 | |
| 53051120 | coir fibre | 0 | E-8 E-8 |
| 53051130 53051140 | ---- Curled or machine twisted ---- Coir pith | 0 | E-8 |
| 530529 53052900 530590 53059010 530710 53071010 | ---- Other COCNT TXT,PRC,TW,ET Other(excl raw)abaca fibre - Of Abaca: --- Other OTH VEG FIB RAW/PROCESSED TOW YN WAST,NESOI | 0 12.5 | E-8 E-8 |
| 53059090 530610 53061010 | FLAX YARN, SINGLE ---- Put up for retail sale | | E-8 |
| 53062010 53062090 | | 12.5 | |
| | ---- Other MULTIPLE OR CABLED | | E-8 E-8 |
| | ---- Put up for retail sale | 12.5 | |
| 53061090 | | | |
| | ---- Ramie or China grass ---- Other | 12.5 | |
| 530620 | | 12.5 | |
| | ---- Other | 12.5 | E-8 |
| | | | E-8 |
| | N FLX HMP RAM,SINGL | | |
| | ---- Of jute | | |
| | | 12.5 | |
| | ---- Other MULTIPLE/CABLED | 12.5 12.5 | E-8 |
| | | | E-8 |

| HS Code | Description | Base rate (1.4.2006) | Staging Category |

| (2002) | -- Multiple (folded) or cabled | | |
| 53072000 530810 | COIR YARN | 12.5 | E-8 |
| 53081010 | ---- Baled | 12.5 12.5 | E-8 |
| 53081090 530820 | ---- Other YARN OF TRUE HEMP | | E-8 |
| 53082000 | -- True hemp yarn | 12.5 | E-8 |
| 530890 | OTHER 5308 | | |
| 53089010 | ---- Ramie yarn | 12.5 | E-8 |
| 53089090 530911 | ---- Other =>85%FLX,BLCH/UBLCH | 12.5 | E-8 |
| 53091110 | ---- Unbleached | 12.5 | E-8 |
| 53091120 530919 | ---- Bleached OTHER =>85% | 12.5 | E-8 |
| | FLAX | | |
| 53091910 | ---- Dyed | 12.5 | E-8 |
| 53091920 | ---- Printed | 12.5 | E-8 |
| 53091990 | ---- Other

str. 406

| 12.5 | E-8 |
| 530921 | <85%FLAX,BLCH/UBLCH | | |
| 53092110 | ---- Unbleached | 12.5 | E-8 |
| 53092120 | ---- Bleached | 12.5 | E-8 |
| 530929 | OTHER <85% FLAX | | |
| 53092910 53092920 | ---- Dyed ---- Printed | 12.5 12.5 | E-8 |
| 53092990 | ---- Other | 12.5 | E-8 E-8 |
| 531010 | N FLX/TR HMP/RM,UBL | 12.5 | E-8 |
| 53101011 | --- Containing 100% by weight of jute: ----- Carpet backing fabrics | | |
| 53101012 | --- Containing 100% by weight of jute: ----- Sacking fabrics | 12.5 | E-8 |
| 53101013 53101014 | --- Containing 100% by weight of jute: ----- Hessian fabrics --- Containing 100% by weight of jute: ----- Jute canvas | 12.5 12.5 | E-8 E-8 |
| 53101019 | --- Containing 100% by weight of jute: ----- Other | 12.5 | E-8 |
| 53101091 | --- Other: ----- Woven blended fabrics containing more than 50%| | E-8 |
| | by weight of jute --- Other: ----- Stranded woven fabrics of jute containing 50% or more | 12.5 | |
| 53101092 | by weight of jute | 12.5 | E-8 |
| 53101093 | | | |
| 53101099 | --- Other: ----- Jute swim fabrics --- Other: ----- Other | 12.5 12.5 | E-8 E-8 |
| 531090 | OTHER,NOT UNBLEACHD ---- Bleached | 12.5 | |
| 53109010 53109020 | ---- Decorative fabrics | 12.5 | E-8 E-8 |
| 53109091 | --- Other: ----- Bleached | 12.5 | E-8 |
| 53109092 | --- Other: ----- Dyed --- | 12.5 | E-8 |
| 53109093 | | | |
| 53109099 | Other: ----- Printed | 12.5 12.5 | E-8 |
| | --- Other: ----- Other | | E-8 |
| 531100 | WFAB OT VEG TX FIB | | |
| 53110011 53110012 | --- Of other vegetable textile fibres: ----- Unbleached --- Of other vegetable textile fibres: ----- Bleached | 12.5 12.5 | E-8 E-8 |
| 53110013 53110014 | --- Of other vegetable textile fibres: ----- Dyed Of other vegetable textile fibres: ----- Printed | 12.5 12.5 | E-8 E-8 |
| 53110019 | --- --- Of other vegetable textile fibres: ----- Other | | |
| 53110021 | --- Of paper yarn: ----- Unbleached | 12.5 | E-8 |
| | --- Of paper yarn: ----- Bleached | 12.5 | E-8 |
| 53110022 | --- Of paper yarn: ----- Dyed | 12.5 | |
| | | | E-8 |
| 53110023 | | 12.5 | |
| 53110024 53110029 | --- Of paper yarn: ----- Printed | | E-8 |
| | --- Of paper yarn: ----- Other | 12.5 12.5 | E-8 |
| 540110 54011000 | SYNTHETIC FILAMENTS -- Of synthetic filaments | 10 | E-8 E-8 |
| 540210 54021010 54021090 540220 54022010 | NYLON, ETC ---- Nylon tyre yarn ---- Other POLYESTER ---- Of terylene dacron ---- Other | 10 10 10 10 10 | EXC EXC EXC EXC |
| 54022090 540231 54023200 | TX NYL YN=<500DECTX - Textured yarn: --- Of nylon or other polyamides, measuring per | 10 | E-8 |
| 54023100 54023300 | - Textured yarn: --- Of nylon or other polyamides, measuring single yarn not more than 50 tex - Textured yarn: --- Of polyesters | | |
| | per single yarn more than 50 tex | | EXC |
| | | 10 | EXC |
| 540232 540233 540239 54023910 | TX NYL YN>500 DECTX TEXTURED POLYESTER OTHER TEXTURED ---- Polypropylene filament yarn | 10 10 | EXC EXC |
| 54023920 54023990 | ---- Acrylic filament yarn ---- Other O SING=<50T NYLN,ET | | |
| 540241 | | 10 | |
| | - Other yarn, single, untwisted or with a twist not exceeding 50 turns | | |
| | | | EXC |
| 54024100 540242 | per metre: --- Of nylon or other polyamides POL,UTW/TW Y=<50T/M | 10 | EXC |
| 540243 | - Other yarn, single, untwisted or with a twist not exceeding 50 turns per metre: --- Of polyesters, partially oriented | | |
| | O,SING=<50T POLY,ET | | |
| | | | EXC |
| | | 10 | |
| 54024200 | | | |

| HS Code | Description | Base rate (1.4.2006) | Staging Category |

| (2002) | - Other yarn, single, untwisted or with a twist not exceeding 50 turns | | |
| 54024300 | | 10 | EXC |
| 540249 | per metre: --- Of polyesters, other OTHR,SING=<50T YARN| | |
| 54024900 | - Other yarn, single, untwisted or with a twist not exceeding 50 turns per metre: --- Other | 10 | EXC |
| 540251 | NYLON,TWST>50 TRN/M | | |
| 54025100 | - Other yarn, single, with a twist exceeding 50 turns per metre: --- Of nylon or other polyamides | 10 | E-8 |
| 540252 | POLY,TWST>50 TURN/M | | |
| | - Other yarn, single, with a twist exceeding 50 turns per metre: --- Of polyesters | | E-8 |
| 540259 | | | |
| 54025200 | | 10 | |
| 54025910 | N NYL/POL,TWS>50T/M | | |
| | ---- Polypropylene filament yarn ---- Other | 10 10 | E-8 E-8 |
| 54025990 540261 | NYLN,MULTIPL/CABLED | | |
| 54026100 | - Other yarn, multiple (folded) or cabled: --- Of nylon or other | 10 | E-8 |
| 540262 | polyamides POLY,MULTIPL/CABLED | | |
| | - Other yarn, multiple (folded) or cabled: --- Of polyesters | 10 | |
| 540269 | N NYL/POL,MULT/CABL | | |
| 54026200 | | | EXC |
| 54026910 | ----

str. 407

Polyvinyl acetate filament yarn | 10 | EXC |
| 54026920 | ---- Polyvinyl chloride filament yarn | 10 | EXC |
| 54026930 | ---- Polypropylene filament yarn | 10 | EXC |
| 54026940 | ---- Acrylic filament yarn | 10 | EXC |
| 54026950 | ---- Polytetrafluoroethylene yarn | 10 | EXC |
| 54026990 | ---- Other | 10 | EXC |
| 540310 | HI TEN VISCOS RAYON | | |
| 54031010 | ---- Viscose rayon tyre yarn - 1,233 decitex | 10 | EXC |
| 54031020 | ---- Viscose rayon tyre yarn - 1,833 decitex | 10 | EXC |
| 54031090 | ---- Other | 10 | EXC |
| 540320 54032000 | TEXT YARN -- Textured yarn | | |
| | SINGL VISCOSE RAYON | 10 | EXC |
| 540331 54033100 | - Other yarn, single: --- Of viscose rayon, untwisted or with a twist not | 10 | EXC |
| | - Other yarn, single: --- Of viscose rayon, with a twist exceeding | 10 | EXC |
| 540332 | exceeding 120 turns per metre VIS RAY,TW>120TRN/M | | |
| 54033200 | 120 turns per metre | | |
| 540333 | SINGLE CELL ACETATE | | |
| 54033300 | - Other yarn, single: --- Of cellulose acetate | 10 | E-8 |
| 540339 54033910 | OTHER SINGLE YARN ---- Cuprammonium rayon | 10 | E-8 |
| 54033990 | ---- Other | 10 | |
| | RAYON,MULTIPLE | | E-8 |
| 540341 54034110 | VISC ---- Up to 67 decitex | 10 | EXC |
| 54034120 54034130 54034140 | ---- Of 83 decitex ---- Of 111 decitex, bright | 10 10 | EXC |
| | | | EXC |
| 54034150 | ---- Of 111 decitex, dull | 10 | EXC |
| 54034160 | ---- Of 133 decitex, bright ---- Of 133 decitex, dull | 10 | EXC |
| | | | EXC |
| 54034170 | | 10 | |
| | ---- Of 167 decitex, bright | 10 | EXC |
| 54034180 54034190 | ---- Of 167 decitex, dull ---- Other | 10 | EXC |
| 540342 | CELL ACETATE,MULTPL | 10 | EXC |
| 54034210 | ---- Acetate rayon filament yarn, 83 decitex | 10 | |
| 54034220 54034230 | ---- Acetate rayon filament yarn, 111 decitex | 10 | E-8 E-8 |
| | ---- Acetate rayon filament yarn, 133 decitex | 10 | E-8 |
| 54034240 54034250 | ---- Acetate rayon filament yarn, 167 decitex ---- Acetate rayon filament yarn, 333 decitex | 10 | E-8 |
| | | 10 | |
| 54034290 | | | E-8 |
| 540349 | ---- Other | 10 | E-8 |
| | N VIS RAY/ACET/MULT | 10 | E-8 |
| 54034912 54034913 | --- Cuprammonium filament yarn: ----- Of 33 decitex --- Cuprammonium filament yarn: ----- Of 44 decitex | 10 | E-8 |
| 54034911 | | 10 | E-8 E-8 |
| 54034914 54034915 | --- Cuprammonium filament yarn: ----- Of 67 decitex --- Cuprammonium filament yarn: ----- Of 83 decitex --- Cuprammonium filament yarn: ----- Of 89 decitex | 10 10 | E-8 |
| 54034919 54034990 | --- Cuprammonium filament yarn: ----- Other | 10 | E-8 E-8 |
| 540410 | ---- Other | 10 | |
| 54041000 540490 | SYN MON=>67DEC=<1MM -- Monofilament | | |
| 54049010 | STRIP, WIDTH =<5MM ---- Catgut imitation of synthetic yarn, non-sterile | 10 | E-8 |
| | | 10 | E-8 |
| 54049020 | ---- Strip and the like of synthetic fibre materials ---- Other | | E-8 |
| 54049090 540500 | STRIP,ETC=<5MM WIDE | | |
| | -ARTIFICIAL MONOFILAMENT OF 67 DECITEX OR MORE AND | | E-8 |
| 54050000 | OF WHICH NO CROSS-SECTIONAL DIMENSION EXCEEDS 1 MM; STRIP AND THE LIKE (FOR EXAMPLE, ARTIFICIAL STRAW) OF | 10 10 | E-8 |
| | | 10 | |

| HS Code | Description | Base rate | Staging Category |

| (2002) | (1.4.2006) ARTIFICIAL FIL YARN filament yarn 10 TEN NYL ETC+POLY | (1.4.2006) ARTIFICIAL FIL YARN filament yarn 10 TEN NYL ETC+POLY | (1.4.2006) ARTIFICIAL FIL YARN filament yarn 10 TEN NYL ETC+POLY |
| 540620 | | | |
| 54062000 | -- Artificial | | E-8 |
| 540710 54071011 | HI --- Unbleached: ----- Parachute fabrics | 12.5 | EXC |
| 54071012 | --- Unbleached: ----- Tent fabrics | 12.5 | EXC |
| 54071013 | --- Unbleached: ----- Nylon furnishing fabrics | 12.5 | EXC |
| 54071014 | --- Unbleached: ----- Umbrella cloth panel fabrics | 12.5 | EXC |
| 54071015 | --- Unbleached: ----- Other nylon and polyamide fabrics | 12.5 | EXC |
| 54071016 | (filament) --- Unbleached: ----- Polyester suitings | 12.5 | EXC |
| 54071019 | --- Unbleached: ----- Other polyester fabrics | 12.5 | EXC |
| 54071021 | --- Bleached: ----- Parachute fabrics --- Bleached: ----- Tent fabrics | | |
| | | 12.5 | EXC |
| 54071022 54071023 | --- Bleached: ----- Nylon --- | 12.5 12.5

str. 408

| EXC EXC |
| | furnishing fabrics Bleached: ----- Umbrella cloth panel fabrics | 12.5 | |
| 54071024 54071025 | Bleached: ----- Other nylon and polyamide fabrics of | 12.5 | EXC |
| 54071026 | --- --- Bleached: ----- Polyester suitings --- | | EXC |
| | | 12.5 | EXC |
| 54071029 | Bleached: ----- Other fabrics | 12.5 | EXC |
| 54071031 | --- Dyed: ----- Parachute Dyed: ----- Tent | 12.5 12.5 | EXC |
| 54071032 54071033 | --- fabrics | | EXC |
| 54071034 | --- Dyed: ----- Nylon furnishing fabrics Dyed: ----- Umbrella cloth panel | 12.5 | EXC |
| 54071035 | --- fabrics --- Dyed: ----- Other nylon and polyamide fabrics (filament) | 12.5 12.5 | EXC |
| 54071036 | Dyed: ----- Polyester suitings | | EXC |
| | --- | 12.5 | EXC |
| 54071039 | --- Dyed: ----- Other | 12.5 | EXC |
| 54071041 | --- Printed: ----- Parachute | 12.5 | EXC |
| 54071042 | fabrics --- Printed: ----- Tent fabrics | 12.5 | EXC |
| 54071043 | Printed: ----- Nylon furnishing fabrics ----- Umbrella cloth panel fabrics | 12.5 | EXC |
| 54071044 54071045 | --- --- Printed: Printed: ----- Other nylon and polyamide fabrics (filament) | 12.5 | EXC |
| 54071046 | --- --- Printed: ----- Polyester suitings --- | 12.5 12.5 | EXC |
| 54071049 | Printed: ----- Other | 12.5 | EXC |
| 54071091 | Other: ----- Parachute fabrics Other: ----- Tent fabrics | | EXC |
| 54071092 | --- --- | 12.5 12.5 | EXC |
| 54071093 | --- Other: ----- Nylon furnishing fabrics | 12.5 | EXC EXC |
| | Other: ----- Umbrella cloth panel fabrics | | |
| 54071094 | --- filament | 12.5 | EXC |
| 54071095 54071096 | --- Other: ----- Other nylon and polyamide fabrics of yarn --- Other: ----- Polyester suitings --- | 12.5 | EXC |
| 54071099 | Other: ----- Other | 12.5 | EXC |
| | | 12.5 | |
| 540720 | FROM THE STRIP | 12.5 | EXC |
| 54072010 54072020 | ---- Unbleached ---- Bleached | 12.5 | E-8 E-8 |
| 54072030 | ---- Dyed | 12.5 | E-8 |
| 54072040 54072090 | ---- Printed ---- | 12.5 | E-8 |
| 540730 | Other | 12.5 | |
| | SPEC BONDED IN LAYR | | E-8 |
| 54073010 54073020 54073030 | ---- Unbleached Bleached | 12.5 12.5 | E-8 |
| | ---- Dyed | | E-8 |
| 54073040 | ---- ---- Printed | 12.5 | E-8 |
| 54073090 | ---- Other | 12.5 12.5 | E-8 |
| 540741 | O 85%NYL,BLCH+UBLCH | | E-8 |
| 54074111 54074112 | --- Unbleached: ----- Nylon brasso --- Unbleached: ----- Nylon | 12.5 12.5 | E-8 |
| 54074113 | georgette --- Unbleached: ----- Nylon tafetta | 12.5 | E-8 |
| 54074114 | --- Unbleached: ----- Nylon | 12.5 | E-8 |
| 54074119 | sarees --- ----- Other | 12.5 | E-8 |
| 54074121 | Unbleached: --- Bleached: ----- Nylon brasso | 12.5 | E-8 |
| 54074122 54074123 | --- ----- Nylon georgette ----- Nylon tafetta | 12.5 | E-8 E-8 |
| | Bleached: | 12.5 | |
| | Bleached: | | E-8 |
| 54074124 | --- Bleached: ----- Nylon sarees | | |
| 54074129 | --- Bleached: ----- Other 85%NYLON ETC,DYED | 12.5 | E-8 |
| 540742 | --- O | 12.5 | E-8 |
| | Nylon brasso | 12.5 | EXC |
| 54074210 54074220 | ---- ---- Nylon georgette | 12.5 12.5 | EXC EXC |
| 54074230 54074240 54074290 | ---- Nylon tafetta ---- Nylon sarees | 12.5 | EXC |
| 540743 | ---- Other 85%NYL,ETC,YRN,DYED | 12.5 | EXC |
| 54074300 | - Other woven fabrics, containing 85% or more by weight of | | |
|| | | EXC |
| | filaments nylon or other polyamides: --- Of yarn of different colours | 12.5 | |
| 540744 | of O 85% NYL ETC,PRINT ---- Nylon brasso | 12.5 12.5 | EXC EXC EXC EXC |
| 54074410 54074420 54074430 54074440 | ---- Nylon georgette ---- Nylon tafetta | 12.5 | EXC |
| 54074490 540751 | ---- Nylon sarees, ---- Other | 12.5 | |
| 54075111 | 85%TEX POLY,BL+UB | 12.5

str. 409

| |
| | --- Unbleached: ----- Polyester shirtings | 12.5 | |
| | O | | E-8 |
| 54075119 54075121 | | | |
| 54075129 | --- Unbleached: ----- Other | 12.5 | |
| 540752 | --- Bleached: ----- Polyester shirtings --- Bleached: ----- Other 85%TEX POLY,DYED | 12.5 12.5 | E-8 E-8 |
| | | | E-8 |
| | OT | | |

| HS Code | | Base rate | Staging |

| (2002) | Description | (1.4.2006) | Category |
| 54075210 | ---- Polyester shirtings | 12.5 | EXC |
| 54075220 | ---- Polyester suitings | 12.5 12.5 | EXC |
| 54075230 | ---- Terylene and dacron sarees ---- Polyester sarees | 12.5 | EXC EXC |
| 54075240 54075290 | | | |
| 540753 | ---- Other | 12.5 | EXC |
| | O 85%TEX POLY YN,DY| | |
| 54075300 | - Other woven fabrics, containing 85% or more by weight of textured polyester filaments: --- Of yarns of different colours | 12.5 | E-8 |
| 540754 | O 85%TEX POLY,PRINT | | |
| 54075410 | ---- Terylene and dacron sarees ---- Polyester shirtings | 12.5 | E-8 |
| 54075420 | | 12.5 | E-8 |
| 54075430 | ---- Polyester sarees | 12.5 | E-8 |
| 54075490 | ---- Other | 12.5 | E-8 |
| 540761 | 85% OR>N-TXT POLY F | 12.5 | EXC |
| 54076110 54076120 | ---- Polyester shirtings | 12.5 | |
| | ---- Polyester suitings | | EXC |
| 54076190 540769 | ---- Other O 85% OR> POLYESTER | 12.5 | EXC |
| 54076900 | - Other woven fabrics, containing 85% or more by weight of polyester filaments: --- Other | 12.5 | EXC |
| | O 85%SYN FIL,BL+UBL | | |
| 540771 54077110 | ---- Unbleached | 12.5 | E-8 |
| 54077120 | ---- Bleached | 12.5 | E-8 |
| 540772 | OT 85% SYN FIL,DYED | | |
| 54077200 | - Other woven fabrics, containing 85% or more by weight of synthetic filaments: --- Dyed | 12.5 | E-8 |
| 540773 | O 85%SYN FIL YN,DYE - Other woven fabrics, containing 85% or more by weight of synthetic | | |
| 54077300 | filaments: --- Of yarns of different colours | 12.5 | E-8 |
| 540774 | O 85% SYN FIL,PRINT - | | |
| 54077400 | Other woven fabrics, containing 85% or more by weight of synthetic | | |
| | O<85%SYN FIL CT,B+U --- Unbleached: ----- Nylon georgette ----- Nylon sarees | 12.5 | E-8 |
| 540781 54078111 | filaments: --- Printed | 12.5 | E-8 |
| 54078112 | --- Unbleached: | 12.5 | E-8 |
| 54078113 54078114 | --- Unbleached: ----- Polyester shirtings | 12.5 12.5 | E-8 E-8 |
| 54078115 | ----- Polyester suitings --- | | |
| | --- Unbleached: Unbleached: ----- Terylene and dacron sarees | 12.5 | E-8 |
| 54078116 54078119 | --- Unbleached: ----- Polyester dhoti --- Unbleached: ----- Other | 12.5 12.5 | E-8 E-8 |
| | | 12.5 | |
| 54078121 54078122 | --- Bleached: ----- Nylon georgette | 12.5 | E-8 |
| 54078123 | --- Bleached: ----- Nylon sarees --- | 12.5 | E-8 E-8 |
| 54078124 | Bleached: ----- Polyester shirtings Bleached: ----- Polyester suitings | 12.5 | |
| | --- | | E-8 |
| 54078125 54078126 | --- Bleached: ----- Terylene and dacron sarees ----- Polyester dhoti | 12.5 | E-8 |
| 54078129 | --- Bleached: Bleached: ----- Other | 12.5 | E-8 E-8 |
| 540782 | --- FIL COT,DY | 12.5 | |
| | O<85%SYN Nylon georgette | | |
| 54078210 54078220 | ---- ---- Nylon sarees | 12.5 | EXC |
| | | 12.5 | EXC |
| 54078230 | ---- Polyester shirtings | 12.5 | EXC |
| 54078240 | ---- Polyester suitings ---- Terylene and dacron sarees | 12.5 | EXC |
| 54078250 54078260 | ---- Lungies | 12.5 12.5 | EXC |
| | <85%SYN FIL CT Y,DY | 12.5 | EXC |
| 54078290 | ---- Other | | |
| | - Other woven fabrics, containing less than 85% by weight of | | EXC |
| 540783 | | | |
| | synthetic filaments, mixed mainly or solely with cotton: --- Of yarns of different | | |
| 54078300 | colours | 12.5 | EXC |
| 540784 | 85%SYN FIL CT,PRINT | 12.5 | E-8 |
| 54078410 54078420 | ---- Nylon georgette | | |
| 54078430 | ---- Nylon sarees | 12.5 | E-8 |
| | ---- Polyester shirtings | 12.5 | E-8 |
| 54078440 54078450 | ---- Polyester suitings | 12.5 | E-8 |
| 54078460 | ---- Terylene and dacron sarees | 12.5 | E-8 |
| 54078470 | ---- Lungies ---- Polyester sarees | 12.5 | E-8 E-8 |
| 54078490 540791 | ---- Other | 12.5 | |
| 54079110 | | 12.5 | E-8 E-8 |
| 54079120 540792 540821 54082110 | OTHER BLEACH/UNBLCH | 12.5 | E-8 |
| 54079400 54082120 | ---- Unbleached ---- Bleached OTHER DYED | 12.5 | |
| 54081000 | - Other woven fabrics: --- Dyed OTHER YARN,DYED | 12.5 | E-8 |
| 54079200 540793 | - Other woven fabrics: --- Of yarns of different colours | | |
| 54079

str. 410

300 540794 | OTHER PRINTED | 12.5 | E-8 |
| 540810 | - Other woven fabrics: --- Printed VIS RAYON,HI TEN YN -- Woven fabrics obtained from high tenacity yarn of viscose rayon N RA,85%ART FIL,B+U | 12.5 12.5 | E-8 E-8 |
| | ---- Unbleached ---- Bleached | 12.5 12.5 | E-8 E-8 |

| HS Code | Description | Base rate | Staging Category |

| (2002) | RA,85%ART FIL,DYE crepe fabrics | (1.4.2006) | |
| 540822 | N ----- Rayon | 12.5 | |
| 54082211 54082212 | --- Fabrics of rayon: --- Rayon jacquards | 12.5 | EXC |
| 54082213 | Fabrics of rayon: ----- --- Fabrics of rayon: ----- Rayon brocades | | EXC |
| 54082214 | Fabrics of rayon: ----- Rayon georgette | 12.5 | EXC |
| 54082215 | --- --- Fabrics of rayon: ----- Rayon tafetta | 12.5 12.5 | EXC EXC |
| 54082216 | --- Fabrics of rayon: ----- Rayon suitings | 12.5 | EXC |
| 54082217 | --- Fabrics of rayon: Rayon shirtings | 12.5 | EXC |
| | ----- sarees | 12.5 | EXC |
| 54082218 54082219 | --- Fabrics of rayon: ----- Rayon --- Fabrics of rayon: ----- | 12.5 | EXC |
| 54082220 | Other ---- Fabrics of continuous filament, | | |
| 54082290 | other than rayon ---- Other than rayon | 12.5 | EXC |
| 540823 | N RA,85%ART FL YN,D - Other woven fabrics, containing 85% or more by weight of| 12.5 | EXC |
| 54082300 | artificial filament or strip or the like: --- Of yarns of different colours than rayon | | |
| | N | 12.5 | E-8 |
| 540824 | RA,85%ART FL,PRNT --- | | |
| 54082411 | Of rayon: ----- Rayon crepe fabrics Of | 12.5 | E-8 |
| 54082412 | --- rayon: ----- Rayon jacquards | 12.5 | E-8 |
| 54082413 | --- Of rayon: ----- Rayon brocades | 12.5 | E-8 |
| 54082414 | Of rayon: ----- Rayon | | |
| 54082415 | --- georgette --- Of rayon: ----- Rayon tafetta | 12.5 12.5 | E-8 |
| 54082416 | --- rayon: ----- Rayon suitings | 12.5 | E-8 |
| | Of | | E-8 |
| 54082417 | --- Of rayon: ----- Rayon shirtings | 12.5 | E-8 |
| 54082418 54082419 | --- Of rayon: ----- Rayon sarees | 12.5 | E-8 |
| | Of rayon: ----- Other | 12.5 | E-8 |
| 54082490 | --- ---- Other | 12.5 | E-8 |
| 540831 | OT,N RA,BLCH+UNBLCH ---- Unbleached | 12.5 | EXC |
| 54083110 | ---- Bleached | | |
| 54083120 540832 | OTHR,NOT RAYON,DYED | 12.5 | EXC |
| 54083211 | --- Fabrics of rayon: ----- Rayon | 12.5 | EXC |
| | brocades | | |
| 54083212 | --- Fabrics of rayon: ----- Rayon georgette | 12.5 | EXC |
| 54083213 54083214 | --- Fabrics of rayon: ----- Rayon tafetta Fabrics of rayon: ----- Rayon | 12.5 | EXC |
| | --- suitings | 12.5 | |
| 54083215 | --- Fabrics of rayon: ----- Rayon shirtings | 12.5 | EXC EXC |
| 54083219 54083290 | --- Fabrics of rayon: ----- Other ---- | 12.5 12.5 | EXC EXC |
| 540833 | Other | | |
| 54083300 | OT,NT RAYON YN,DYED - colours | 12.5 | |
| 540834 54083411 | Other woven fabrics: --- Of yarns of different OTH,NOT RAYON,PRINT --- Fabric of rayon: ----- Rayon crepe fabrics | 12.5 12.5 | EXC EXC |
| 54083412 | --- Fabric of rayon: ----- Rayon jacquards --- Fabric of rayon: ----- Rayon brocades of rayon: ----- Rayon georgette | 12.5 12.5 | EXC EXC EXC |
| 54083413 54083414 | --- | | |
| 54083415 54083416 | Fabric --- Fabric of rayon: ----- Rayon tafetta --- Fabric of rayon: ----- Rayon suitings | 12.5 12.5 | EXC EXC |
| 54083417 54083418 | --- Fabric of rayon: ----- Rayon shirtings Fabric of rayon: ----- Rayon | 12.5 | EXC |
| 54083419 | sarees Fabric of rayon: ----- Other | 12.5 | |
| 54083420 | --- | 12.5 | EXC EXC |
| 54083490 | --- ---- Fabrics of continuous filament, other | | EXC |
| 550110 55011000 | than rayon ---- Other | 12.5 | |
| 550120 | NYLON,OT POLYAMIDE -- Of nylon or other polyamides | 12.5 | EXC |
| 55012000 | POLYESTERS | 10 | E-8 |
| 550130 | -- Of polyesters ACRYLIC,MODACRYLIC | 10 | E-8 |
| | -- Acrylic or modacrylic | | |
| 55013000 | | 10 | EXC |
| | OTHER 550190 | | |
| 550190 | | | |
| 55019010 | ---- Of polypropylene | | E-8 |
| 55019090 550200 | ---- Other ARTIFICL FILMNT TOW | 10 10 | E-8 |
| 55020010 55020020 | ---- Acetate rayon tow ---- Viscose rayon tow | 10 10 | E-8 E-8 |
| 55020090 | ---- Other | 10 | E-8 |
| 550310 | | | |
| | NYLON, OT POLYAMIDE | | |
| 55031000 550320 | -- Of nylon or other polyamides | 10 | E-8 |
| 55032000 550330 | POLYESTER -- Of polyesters | 10 | EXC |
| 55033000 550340 | ACRYLIC/MODACRYLIC -- Acrylic or modacrylic | 10 | EXC |
| | POLYPROPLENE -- Of polypropylene | | |
| 55034000 | | 10 | E-8 |
| 550390 55039010 | OTHER 5503 | | |
| | ---- Polyvinyl staple fibre ---- Polyvinyl chloride staple | 10 | E-8 |
| 55039020 55039090 | fibre ---- Other | 10 | E-8 |
| 550410 | RAYON -- Of viscose | 10 | E-8 |
| 55041000 | rayon | | EXC |
| | RAYON ---- Acetate rayon staple fibre | 10 | |
| | | | E-8 |
| 550490 55049010 | NOT | 10 | |
| 55049020 55049030 | ---- Polynosic staple fibre ---- High wet modulus staple fibre | 10 | E-8 E-8 |
| | | 10 | |

| HS Code | Description | Base rate (1.4.2006) | Staging Category |

| (2002) 55049090 | ---- Other | 10 | E-8 |
| 550510 | SYNTHETIC FIBERS | | |
| 55051010 | ---- Of acrylic | 10 10 | E-8 |
| 55051090 550520 | ---- Other ARTIFICIAL FIBERS | | E-8 |
| 55052000 | -- Of artificial fibres | 10 | E-8 |
| 550610 55061000 | NYLON,OTHR POLYAMID -- Of nylon or other polyamides | 10 | E-8 |
| 550620 | POLYESTER

str. 411

| 10 | |
| 55062000 | -- Of polyesters | | E-8 |
| 550630 | ACRYLIC/MDACRYLC | | |
| | | 10 | E-8 |
| 55063000 | -- Acrylic or modacrylic | | |
| 550690 | OTHER 5506 | | |
| 55069010 55069090 | ---- Polypropylene tops | 10 | E-8 |
| 550700 | ---- Other CD/CM/O-W PRC F SPG | 10 | E-8 |
| 55070010 | ---- Acetate rayon tops | | E-8 |
| | | 10 | |
| 55070020 55070030 | ---- Viscose tops ---- Polynosic tops | 10 10 | E-8 E-8 |
| 55070040 | ---- High wet modulus tops | 10 | E-8 |
| 55070090 | ---- Other | | E-8 |
| 550810 | SYN STPL FIB,RETL/N | 10 | |
| 55081000 550820 | -- Of synthetic staple fibres | 10 | E-8 |
| 55082000 | ART STPL FIB,RETL/N -- Of artificial staple fibres | | |
| 550911 | =>85%ST F N/P SG YN | 10 | E-8 |
| 55091100| - Containing 85% or more by weight of staple fibres of nylon or other polyamides: --- Single yarn | 10 | E-8 |
| | =>85%ST F N/P M/C Y - Containing 85% or more by weight of staple fibres of nylon | | |
| 550912 | or other | 10 | E-8 |
| 55091200 | polyamides: --- Multiple (folded) or cabled yarn >85%POLY S FIB S YN - Containing 85% or more by weight of polyester staple fibres: --- | 10 | |
| 550921 55092100 | Single yarn =>85%P ST FB M/C YN | | |
| 550922 | - Containing 85% or more by weight of polyester staple fibres: | | E-8 |
| | --- | 10 | E-8 |
| 550931 | Multiple (folded) or cabled yarn =>85%AC/MAC S F,S Y | 10 | E-8 |
| 55092200 55093100 | - Containing 85% or more by weight of acrylic or modacrylic staple fibres: --- Single yarn | | |
| 550932 | =>85%AC/MAC S F,M/C - Containing 85% or more by weight of acrylic or modacrylic staple | | |
| | | 10 | E-8 |
| 55093200 550941 55094110 | fibres: --- Multiple (folded) or cabled yarn O=>85%SY ST FB,S YN ---- Polypropylene spun yarn | 10 10 | E-8 E-8 |
| 55094120 55094130 55094190 | ---- Polyvinyl acetate spun yarn ---- Polyvinyl chloride spun yarn ---- Other O=85%SY ST F,M/C YN | 10 10 | E-8 |
| 550942 55094210 | ---- Polypropylene spun yarn | | E-8 |
| 55094220 | | 10 | E-8 |
| 55094230 55094290 | ---- Polyvinyl acetate (PVA) spun yarn ---- Polyvinyl chloride (PVC) spun yarn | 10 | E-8 |
| 550951 | ---- Other | 10 | E-8 |
| | PLY S F,MIX M/S ART | 10 | E-8 |
| 55095100 | - Other yarn, of polyester staple fibres: --- Mixed mainly or solely with artificial staple fibres | 10 | E-8 |
| 550952 55095200 | MX M/S WL/FNE AN HR - Other yarn, of polyester staple fibres: --- Mixed mainly or solely with | 10 | E-8 |
| 550953 | wool or fine animal hair PLY S F MX M/S COTN | | |
| 55095300 | - Other yarn, of polyester staple fibres: --- Mixed mainly or solely with cotton | 10 | E-8 |
| 550959 55095900 | OT YN OF POLY ST FB - Other yarn, of polyester staple fibres: --- Other O Y AC/MAC M WL/FAH | 10 10 | E-8 E-8 |
| 550961 55096100 | - Other yarn, of acrylic or modacrylic staple fibres: --- Mixed mainly or solely with wool or fine animal hair | | |
| 550962 55096200 | O Y AC/MAC MX COTTN - Other yarn, of acrylic or modacrylic staple fibres: --- Mixed mainly or solely with cotton | 10 | E-8 |
| 55099900 551011 | - Other yarn: --- Other =>85%ART ST FB SN Y | 10 | |
| | | | E-8 |
| 55101120 55101190 | | 10 | |
| 550992 | OTHR YARN MX COTTON OTHER YARNS NESOI | | |
| 55099200 550999 | - Other yarn: --- Mixed mainly or solely with cotton | | |
| | | | E-8 |
| 55101110 | ---- Viscose rayon spun yarn | | |
| | ---- Acetate rayon spun yarn | 10 | EXC |
| | ---- Other | 10 10 | EXC EXC |

| HS Code | Description | Base rate | Staging |

| (2002) 551012 | =>85%ART S F M/C YN | (1.4.2006) | Category |
| 55101210 | ---- Viscose rayon spun yarn | 10 | EXC |
| 55101220 | ---- Acetate rayon spun yarn | 10 | EXC |
| 55101290 551020 | ---- Other OT YN MX M/S WL/FAH | 10 | EXC |
| 55102010 | ---- Viscose rayon spun yarn | 10 | EXC |
| 55102020 | ---- Acetate rayon spun yarn | 10 | EXC |
| 55102090 | ---- Other | 10 | EXC |
| 551030 | OT YRN MX M/S COTTN | 10 | |
| 55103010 | ---- Viscose rayon spun yarn | | EXC |
| 55103020 | ---- Acetate rayon spun yarn | 10 | EXC |
| 55103090 551090 | ---- Other | 10 | EXC |
| | OTHER YARN NESOI | | |
| 55109010 | ---- Viscose rayon spun yarn ---- Acetate rayon spun yarn | 10 | EXC |
| 55109020 | ---- Other | 10 | EXC |
| 55109090 | | 10 | EXC |
| 551110| SYN ST FB=>85% S FB -- Of synthetic staple fibres, containing 85% or more by weight of | | |
| 55111000 | such fibres | 10 | E-8 |
| 551120 | SYN S F<85% WGT FIB -- Of synthetic staple fibres, containing less than 85% by weight of | | |
| 55112000 | such fibres | 10 | E-8 |
| 551130 | ARTIFIC STAPLE FIBR ---- Containing more than 85% by weight of staple fibre | | |
| 55113010 | | 10 | E-8 |
| 55113090 | ---- Other S F,BL/UBL | 10 | E-8 |
| 551211 | =>85%PLY | | |
| 55121110 | ---- Unbleached | 12.5 | E-8 |
| 55121120 551219 | ---- Bleached OTHR POLY STP FIBER | 12.5 | E-8 |
| 55121910 | ---- Dyed | 12.5 | EXC |
| 55121920 | ---- Printed

str. 412

| 12.5 | EXC |
| 55121990 | ---- Other | 12.5 | EXC |
| 551221 | =>85%AC/MAC S F,B/U | | |
| 55122110 | ---- Unbleached | 12.5 | E-8 |
| 55122120 551229 | ---- Bleached O=>85%ACR/MAC ST FB | 12.5 | E-8 |
| 55122910 | ---- Dyed | 12.5 | E-8 |
| 55122920 | ---- Printed | | E-8 |
| 55122990 | ---- Other | 12.5 12.5 | E-8 |
| 55129110 55129120 | ---- Unbleached | 12.5 | E-8 |
| 551291 | OTH BLEACH/UNBLEACH ---- Bleached | 12.5 | E-8 |
| 551299 55129910 | OTHER 5512 NESOI ---- Dyed | 12.5 | E-8 |
| | ---- Other | 12.5 | |
| 55129990 | | | E-8 |
| 55131120 | | 12.5 | |
| 551311 55131110 | <85%PL SF,CT MX,B/U ---- Unbleached | 12.5 12.5 | E-8 |
| 551312 | ---- Bleached | | E-8 |
| 55131210 | <85%PSF,B/UB,3/4TTW | | |
| 55129920 | ---- Printed | | E-8 |
| 55131220 | ---- Unbleached ---- Bleached | | E-8 |
| | | 12.5 12.5 | E-8 |
| 551313 | <85%PSF,CT MX,BL/UB | | E-8 |
| 55131320 551319 | ---- Bleached <85%SSF,CT MX,B/U,O ---- Unbleached | 12.5 | |
| 55131310 | ---- Unbleached | 12.5 | |
| | | | E-8 |
| 55131910 | | 12.5 | E-8 |
| 55131920 551321 55132100 | ---- Bleached <85%PSF,CT MX,DY,PW - Dyed: --- Of polyester staple fibres, plain weave | 12.5 | E-8 |
| 55132200 | staple fibres | 12.5 | |
| 551322 <85%P,C | MX,DY3/4TTW - Dyed: --- 3-thread or 4-thread twill, including cross twill, of | | EXC |
| | | | E-8 |
| | polyester | 12.5 | EXC |
| | WV FB POL SF <85% S F M COT WT<170G/M2 DY OWF P S | | |
| 551323 55132300 551329 | - Dyed: --- Other woven fabrics of polyester staple fibres <85%PSF,CT MX,DY,OT | 12.5 | |
| 551331 55133100 | <85%PSF,CT MX,DC,PW - Of yarns of different colours: --- Of polyester staple fibres, <85%PSF,CT MX3/4TTW | 12.5 12.5 | EXC |
| 551333 | <85%PSF,CT MX,DF CL - Of yarns of different colours: --- Other woven fabrics | | |
| 551332 | plain | | |
| 55133300 | of polyester | | EXC |
| 55133200 | - Of yarns of different colours: --- 3-thread or 4-thread twill, including cross twill, of polyester staple fibres | | |
| | | 12.5 | EXC |
| 551339 | staple fibres <85%SSF,CT MX,DF CL - Of yarns of different colours: --- Other woven fabrics | | |
| 55133900 | <85%PSF,CT MX,PR,PW - Printed: --- Of polyester staple fibres, plain weave | | |
| 551341 | | | |
| | | 12.5 | SEN |
| 55134100 | | 12.5 | E-8 |
| 551342 | <85%PSF,C MX,PR3/4T twill, of | 12.5 | |
| 55134200 | - Printed: --- 3-thread or 4-thread twill, including cross polyester staple fibres | | EXC |

| HS Code | Description | Base rate (1.4.2006) | Staging Category |

| (2002) 551343 | <85%PSF,CT MX,PRN,O - Printed: --- Other woven fabrics of polyester staple fibres | | |
| 55134300 551349 | <85%SS,CT MX,PRT,OT | 12.5 | E-8 |
| 55134900 | - Printed: --- Other woven fabrics | 12.5 | E-8 |
| 551411 55141110 | <85%PSF,C MX,B/U,PW ---- Unbleached | | |
| 55141120 | ---- Bleached <85%P,C MX,B/U3/4TT | 12.5 12.5 | E-8 E-8 |
| 551412 55141210 | ---- Unbleached | 12.5 | E-8 |
| 55141220 | ---- Bleached | | |
| 551413 | <85%PSF,CT MX,B/U,O ---- Unbleached | 12.5 | E-8 |
| | | 12.5 | E-8 |
| 55141310 55141320 | ---- Bleached | 12.5 | E-8 |
| 551419 | <85%SS,CT MX,B/U,OT | | |
| 55141910 | ---- Unbleached ---- Bleached | 12.5 | E-8 |
| 55141920 | MX,DY,PW | 12.5 | E-8 |
| 551421 | <85%PSF,CT

str. 413

| | |
| 55142100 551422 | - Dyed: --- Of polyester staple fibres, plain weave | 12.5 | SEN |
| <85%PSF,C MX,DY3/4T 55142200 - Dyed: --- 3-thread or 4-thread twill, including cross twill, of polyester staple fibres| <85%PSF,C MX,DY3/4T 55142200 - Dyed: --- 3-thread or 4-thread twill, including cross twill, of polyester staple fibres| | |
| | <85%PS,CT MX,DYE,OT | 12.5 | E-8 |
| 551423 55142300 | - Dyed: --- Other woven fabrics of polyester staple fibres <85%SSF,CT MX,DY,OT | 12.5 | E-8 |
| 551429 55142900 | - Dyed: --- Other woven fabrics <85%PSF,CT MX,DC,PW | 12.5 | E-8 |
| 551431 | | | |
| 55143100 | - Of yarns of different colours: --- Of polyester staple fibres, plain <85%PSF,C MX,DC3/4T | 12.5 | E-8 |
| 551432 | | | |
| 55143200 | - Of yarns of different colours: --- 3-thread or 4-thread twill, including cross twill, of polyester staple fibres | 12.5 | E-8 |
| 551433 | <85%PSF,CT MX,DC,OT - Of yarns of different colours: --- Other woven fabrics of polyester staple fibres | 12.5 | E-8 |
| 55143300 | | 12.5 | E-8 |
| 551439 55143900 551441 55144100 551442 | <85%SSF,CT MX,DC,OT - Of yarns of different colours: --- Other woven fabrics <85%PSF,COT MX,PRNT - Printed: --- Of polyester staple fibres, plain weave <85%P,C MX,PRN3/4TT | 12.5 | E-8 |
| 55144200 551443 55144300 551449 55144900 551511 55151110 55151120 55151130 55151140 55151330 | - Printed: --- 3-thread or 4-thread twill, including cross twill, of polyester staple fibres <85%PSF,CT MX,PR,OT - Printed: --- Other woven fabrics of polyester staple fibres <85%SSF,CT MX,PRN,O - Printed: --- Other woven fabrics PLY,MX M/S VIS RAYN ---- Unbleached ---- Bleached ---- Dyed ---- Dyed ---- Printed ---- Other | 12.5 12.5 12.5 12.5 12.5 12.5 | E-8 E-0 EXC |
| 55151910 55151920 | ---- Bleached ---- Dyed ---- Printed | 12.5 | E-8 |
| 55151930 | | 12.5 | |
| 55151990 551521 | ---- Other AC/MAC MX M/S MM FL | 12.5 | EXC |
| 55152110 55152120 | ---- Unbleached ---- Bleached | 12.5 | E-8 |
| | ---- Dyed | 12.5 | |
| 55152130 55152140 | | | |
| 551522 | AC/MAC,MX M/S W/FAH ---- Unbleached | 12.5 | E-8 |
| 55152230 55152240 | ---- Bleached ---- Dyed | 12.5 | E-8 |
| | ---- Printed | | E-8 |
| 55152290 | ---- Other | 12.5 | EXC EXC |
| | | | EXC EXC |
| 551529 55152910 | | 12.5 | EXC |
| | ---- Printed ---- Other POLY,MX M/S | | |
| 55151190 551512 | MNM FIL | 12.5 | EXC |
| 55151210 55151220 | ---- Unbleached ---- Bleached | 12.5 12.5 | |
| 55151230 | ---- Dyed ---- Printed | 12.5 | EXC |
| 55151240 551513 | ---- Other POLY,MIX M/S WL/FAH | 12.5 | EXC EXC |
| 55151290 |

str. 414

| | |
| | | | EXC |
| 55151310 55151320 | ---- Unbleached ---- Bleached | 12.5 12.5 | |
| | | | EXC EXC |
| 55151340 55151390 | | 12.5 12.5 | EXC |
| 551519 | NESOI | 12.5 | EXC |
| | O PLY STP FIB ---- Unbleached | 12.5 | EXC |
| | | 12.5 | EXC EXC |
| 55151940 | | 12.5 | EXC |
| | | | E-8 |
| | | 12.5 | E-8 |
| | ---- Printed ---- Other | 12.5 | E-8 |
| 55152190 | | | |
| 55152210 55152220 | | 12.5 | |
| | | 12.5 | E-8 |
| | | | E-8 |
| | O | 12.5 | E-8 |
| | AC/MAC ST FB NESO | 12.5 | E-8 |
| | ---- Unbleached | | |

| HS Code | Description | Base rate | Staging |

| (2002) | | (1.4.2006) | Category |
| 55152920 55152930 | ---- Bleached | 12.5 | E-8 |
| 55152940 | ---- Dyed ---- Printed | 12.5 12.5 | E-8 |
| 55152990 | ---- Other | 12.5 | E-8 E-8 |
| 551591 | OTH,MIX M/S MNM FIL | | |
| 55159110 | ---- Unbleached | 12.5 | E-8 |
| 55159120 | ---- Bleached | 12.5 | E-8 |
| 55159130 | ---- Dyed | 12.5 | E-8 |
| 55159140 | ---- Printed | 12.5 | E-8 |
| 55159190 | ---- Other | 12.5 | E-8 |
| 551592 | OTHR,MIX M/S WL/FAH | 12.5 | |
| 55159210 | ---- Unbleached ---- Bleached | 12.5 | E-8 E-8 |
| 55159220 55159230 | ---- Dyed | 12.5 | |
| 55159240 | | 12.5 | E-8 |
| 55159290 | ---- Printed ---- Other | | E-8 |
| 551599 | OTHER,NESOI | 12.5 | E-8 |
| 55159910 | ---- Unbleached | 12.5 | EXC |
| 55159920 | ---- Bleached | 12.5 | EXC |
| 55159930 | ---- Dyed | 12.5 | EXC |
| 55159940 | ---- Printed | 12.5 | EXC |
| 55159990

str. 415

| ---- Other | 12.5 | EXC |
| 551611 | BLCH/UNBLCH=>85%ASF ---- Unbleached | 12.5 | E-8 |
| 55161110 55161120 | ---- Bleached | 12.5 | E-8 |
| 551612 | DYED=>85%ART ST FIB | | |
| 55161200 | - Containing 85% or more by weight of artificial staple fibres: --- Dyed | 12.5 | |
| 551613| YRN,DIF COL=>85%ASF - Containing 85% or more by weight of artificial staple fibres: --- Of | | E-0 |
| 55161300 | | | |
| | yarns of different colours | 12.5 | E-8 |
| 551614 | PRINTED=>85%ART S F | | |
| 55161410 | ---- Spun rayon printed shantung ---- Spun rayon printed linen | 12.5 | E-8 |
| 55161420 55161490 | ---- Other | 12.5 | E-8 |
| | | 12.5 | E-8 |
| 551621 | BL/UB<85%ASF;MX MMF | | |
| 55162110 | ---- Unbleached ---- Bleached | 12.5 12.5 | E-8 E-8 |
| 55162120 551622 55162200 | DYED<85%ASF;MIX MMF - Containing less than 85% by weight of artificial staple fibres, mixed mainly or solely with man-made filaments: --- Dyed | 12.5 | SEN |
| 551623 | Y,D C<85%ASF;MX MMF | 12.5 | EXC |
| 55162300 | - Containing less than 85% by weight of artificial staple fibres, mixed mainly or solely with man-made filaments: --- Of yarns of different colours | | |
| 551624 | PRNT<85%ASF;MIX MMF - Containing less than 85% by weight of artificial staple fibres, mixed | 12.5 | E-8 |
| 55162400 551631 55163110 55163120 551632 | mainly or solely with man-made filaments: --- Printed B/U<85%ASF;MX W/FAH ---- Unbleached ---- Bleached DYE<85%ASF;MX W/FAH | 12.5 12.5 12.5 | E-8 E-8 |
| 55163200 551633 | - Containing less than 85% by weight of artificial staple fibres, mixed mainly or solely with wool or fine animal hair: --- Dyed Y,D C<85%ASF;WL/FAH - Containing less than 85% by weight of artificial staple fibres, mixed | | E-8 |
| 55163300 | mainly or solely with wool or fine animal hair: --- Of yarns of different colours PRN<85%ASF;MX W/FAH | 12.5 | E-8 |
| 551634 | - Containing less than 85% by weight of artificial staple fibres, mixed mainly or solely with wool or fine animal hair: --- Printed | | |
| 55163400 | | 12.5 | |
| 551641 | BL/UB<85%ASF;MX COT | | |
| 55164110 | ---- Unbleached | 12.5 | E-8 E-8 |
| 55164120 551642 | ---- Bleached DYE<85%ASF;MX COTTN - Containing less than 85% by weight of artificial staple fibres, mixed | 12.5 | E-8 |
| | mainly or solely with cotton: --- Dyed Y,D C<85%ASF;MX COT - Containing less than 85% by weight of artificial staple fibres, mixed | | |
| 551643 55164300 | | | |
| 551644 | mainly or solely with cotton: --- Of yarns of different colours PRNT<85%ASF;MX COTN - Containing less than 85% by weight of artificial staple fibres, mixed | 12.5 | E-8 |
| | | 12.5 | E-8 E-8 |
| 55164400 551691 | mainly or solely with cotton: --- Printed OTH BLCH/UNBL,NESOI ---- Unbleached | 12.5 12.5 | |
| | ---- Bleached | | E-8 |
| 55169110 | | | |
| 55169120 551692 55169200 | OTHER,DYED,NESOI - Other: --- Dyed OT YRN DF COL,NESOI | 12.5 | E-8 |
| 551693 55169300 | - Other: --- Of yarns of different colours | 12.5 | |
| 551694 55169400 560110 | OTHER PRINTED NESOI | 12.5 | E-8 |
| | - Other: --- Printed SANITARY NAP,TAMP,ETC | | E-8 |

| HS Code (2002) | Description | Base rate (1.4.2006) | Staging Category |

| 56011000 | ----- Sanitary towels and tampons, napkins and napkin liners | 12.5 | E-8 |
| 560121| for babies and similar sanitary articles, of wadding | | |
| 56012110 | OF COTTON ----- Absorbent cotton wool | 12.5 | E-8 |
| 56012190 | ----- Other | 12.5 | E-8 |
| 560122 56012200 | OF MANMADE FIBERS ---- Wadding; other articles of wadding: ----- Of man-made fibres | 12.5 | E-8 |
| 560129 | OF OTHER FIBERS | | |
| 56012900 | ---- Wadding; other articles of wadding: ----- Other OTHER 5601 | 12.5 | E-8 |
| 560130 56013000 560210 | ----- Textile flock and dust and mill neps NEEDLELOOM,STITCHBD

str. 416

| 12.5 | E-8 |
| | ----- Needleloom felt and stitch-bonded fibre fabrics | 12.5 | E-0 |
| 56021000 560221 | OF LAMB WOOL,ETC | | |
| 56022100 | ---- Other felt, not impregnated, coated, covered or laminated: ----- Of wool or fine animal hair | 12.5 | E-8 |
| 560229 56022910 | OTHER ----- For machines other than cotton machinery ----- Of jute (including blended or union jute), other than for machinery | 12.5 | |
| | ----- Other | 12.5 | E-0 |
| 56022990 560290 | OTHER 5602 | | E-0 |
| 56029000 | -- Other MANMDE FLMNT<25G/M2 | 12.5 | |
| | | | E-0 |
| 560311 56031100 | | 12.5 12.5 | E-8 |
| 56022920 | | | E-8 |
| 560312 56031200 560313 56042090 560490 56049000 560500 56050010 56050020 56050090 560600 56060010 56060020 | - Of man-made filaments: --- Weighing not more than 25 g/m2 MMF >25G/M2 <70G/M2 - Of man-made filaments: --- Weighing more than 25 g/m2 but not more than 70 g/m2 MMF>70G/M2 <150G/M2 thread ---- Imitation zari thread ---- Other GMP Y+STP,5404/5405 ---- Trimmings, of cotton ---- Trimmings, of man-made fibres | 12.5 12.5 12.5 12.5 12.5 12.5 12.5 | E-8 E-8 E-8 E-8 E-8 |
| | | 12.5 | E-8 |
| 56081190 | | | E-8 E-8 |
| 56060030 56060090 560710 56071010 56071090 560811 56081110 | NOT MMF>25 =<70G/M2 - Other: --- Weighing more than 25 g/m2 but not more than 70 g/m2 ---- Trimmings, of zari ---- Other OF JUTE/OTH TX BAST | 12.5 12.5 12.5 12.5 12.5 | E-0 E-8 E-8 E-8 E-8 |
| 560392 56039200 560393 56039300 | NOT MMF>70=<150G/M2 - Other: --- Weighing more than 70 g/m2 but not more than 150 g/m2 N M-MDE FLM>150G/M2 | 12.5 | |
| 560410 560420 56042010 | -- Rubber thread and cord, textile covered TENACITY,COATD ---- Imitation gut (nylon) for rackets | 12.5 | E-0 |
| 56041000 | TEXTILE-COVERED HIGH | | |
| | | 12.5 | E-8 E-8 |
| 56031300 560314 56031400 560391 56039100 560394 56039400 | - Of man-made filaments: --- Weighing more than 70 g/m2 but not more than 150 g/m2 MMF WEIGH >150G/M2 - Of man-made filaments: --- Weighing more than 150 g/m2 NOT OF MMF <25 G/M2 - Other: --- Weighing not more than 25 g/m2 - Other: --- Weighing more than 150 g/m2 ---- Other OTHER 5604 -- Other MET Y,TX/STRP,W/MET ---- Real zari thread (gold) and silver thread combined with textile | 12.5 12.5 12.5 12.5 12.5 | EXC E-8 E-8 E-8 E-8 |
| 560721 56072100 | ---- Cordage, cable, rope and twine of jute ---- Other OF SISL;BND/BLR TWN - Of sisal or other textile fibres of the genus Agave: --- Binder or baler twine | 12.5 | E-8 E-8 |
| 560729 56072900 | OTH OF SISAL FIBERS - Of sisal or other textile fibres of the genus Agave: --- Other TW,PLYET/PR | 12.5 12.5 | E-8 |
| 560741 56074100 | BND/BLR - Of polyethylene or polypropylene: --- Binder or baler twine | | E-8 |
| 560749 56074900 560750 | PLYET/PRO,N B/B TWN - Of polyethylene or polypropylene: --- Other O SYN FIB,PLTD,ET/N | 12.5 | E-8 |
| 56075010 56075020 | ---- Nylon fish net twine ---- Nylon tyre cord ---- Viscose tyre cord | 12.5 12.5 | E-8 E-8 |
| 56075030 56075040 | ---- Nylon rope | 12.5 | |
| 56075090 | ---- Other 5607 | 12.5 | E-8 |
| 560790 | | 12.5 | E-8 |
| 56079020 | OTHER ---- Coir, cordage and ropes, other than of cotton | | |
| 56079010 | ---- Cordage, cable, ropes and twine, of cotton

str. 417

| 12.5 12.5 | E-8 E-8 |
| 56079090 | ---- Other FSH NET,MNM TXT MAT | 12.5 | E-8 |
| | ---- Made up fishing nets of nylon | | |
| | ---- Other | 12.5 | E-8 |

| HS Code | Description | Base rate | Staging |

| (2002) | | (1.4.2006) | Category |
| 560819 | OT OF M-MDE TXT MAT Other | 12.5 | |
| 56081900 560890 | - Of man-made textile materials: --- OTHER 5608 | | E-8 |
| 56089010 | ---- Of cotton | 12.5 | E-8 |
| 56089020 | ---- Of jute | 12.5 | E-8 |
| 56089090 560900 | ---- Other O ARTC Y,5404/5 TWN| 12.5 | E-8 |
| 56090010 | ---- Products of coir | 12.5 | E-8 |
| 56090020 | ---- Articles made up of cotton yarn | 12.5 | E-8 |
| 56090030 | ---- Articles made up of jute | 12.5 | E-8 |
| 56090090 | ---- Other | 12.5 | E-8 |
| 570110 | WOOL/FINE ANML HAIR | | |
| 57011000 | -- Of wool or fine animal hair OTHER(NON WOOL)5701 | 12.5 | E-8 |
| 570190 57019010 | ---- Of cotton | | E-8 |
| 57019090 | ---- Other | 12.5 | |
| 570210 | KELEM,SCHUMACKS,ETC | 12.5 | E-8 |
| 57021000 | -- 'Kelem', 'Schumacks', 'Karamanie' and similar hand-woven rugs Floor coverings of coconut fibres (coir) | 12.5 | |
| 570220 | ---- Coir matting, woven | | E-8 |
| 57022010 57022020 | ---- Coir carpets and other rugs | 12.5 | E-8 |
| 57022090 | | 12.5 | E-8 |
| | ---- Other | 12.5 | E-8 |
| 570231 | WOOL PILE,NT MADEUP | | |
| 57023110 | ---- Carpets | 12.5 | E-8 |
| 57023120 | ---- Druggets | 12.5 | E-8 |
| 57023130 57023140 | ---- Mats and matting ---- Carpeting , floor rugs and the like | 12.5 12.5 | E-8 E-8 |
| 57023190 | ---- Other MMF PILE,NT MADE-UP | 12.5 | E-8 |
| 570232 | | | |
| 57023210 | ---- Carpets, carpeting and rugs and the like | 12.5 | SEN |
| 57023220 | ---- Mats and matting ---- Other | 12.5 | SEN |
| 57023290 | | | |
| 570239 | OT TX PILE,NT MD-UP | 12.5 | SEN |
| 57023910 | ---- Carpets and other floor coverings other than durries of cotton ---- Carpets and other floor coverings, of silk | 12.5 | E-8 |
| 57023920 | | 12.5 | E-8 |
| 570241 | WOOL PILE,MADE-UP | | |
| 57024110 | ---- Carpets | 12.5 | E-8 |
| 57024120 | ---- Druggets | 12.5 | E-8 |
| 57024130 | ---- Mats and matting | 12.5 | E-8 |
| 57024190 570242 | ---- Other | 12.5 | E-8 |
| | MMF PILE,MADE-UP | | |
| 57024210 | ---- Carpets, carpeting and rugs | 12.5 | EXC |
| 57024220 57024290 | ---- Mats and mattings ---- Other | 12.5 12.5 | EXC EXC |
| 570249 | OT TEX PILE,MADE UP ---- Carpets and other floor coverings other than durries of cotton | 12.5 | |
| 57024910 | ---- Carpets and other floor coverings, of silk | | E-8 E-8 |
| 57024920 | ---- Other | 12.5 | |
| 57024990 | | | |
| | | 12.5 | E-8 |
| 570251 57025110 | WOOL,NT PILE/MADEUP ---- Carpets | 12.5 | |
| 57025120 | ---- Druggets | 12.5 | E-8 E-8 |
| 57025130 | | | E-8 |
| 57025190 | ---- Mats and matting | 12.5 | |
| 570252 | ---- Other | | |
| 57025210 | MMF,NOT PILE/MADEUP | 12.5 12.5 | E-8 |
| 57025220 57025290 | ---- Carpets, carpeting and rugs ---- Mats and mattings ---- Other | 12.5 12.5 | SEN SEN SEN |
| 570259 57025910 | O TEX,N PILE/MADEUP ---- Carpets and other floor coverings, of cotton other than durries | 12.5 | E-8 |
| 57025920 57025930 | ---- Carpets and other floor coverings, of silk ---- Place mat and other similar goods | 12.5 | E-8 E-8 |
| 57025990 | | 12.5 | |
| | ---- Other | | |
| 570291 | WOOL,MADEUP,NT PILE ---- Carpets | 12.5 | E-8 |
| 57029110 | ---- Druggets ---- Mats and matting ---- Other MMF,MADEUP,NOT PILE | 12.5 12.5 12.5 | E-8 E-8 E-8 |
| 57029120 57029130 57029190 | | 12.5 | E-8 |
| 570292 57029210 57029220 57029290 | ---- Carpets, carpeting and rugs ---- Mats and mattings | 12.5 | SEN |
| 570299 | ---- Other O TEX,MADEUP,N PILE | 12.5 12.5 | SEN SEN |
| | ---- Carpets and other floor coverings, of cotton other than durries ---- Carpets and other floor coverings, of silk | 12.5 | E-8 |
| 57029910 | | | |
| 57029920 | | | |
| | | 12.5 | E-8 |
| 57029990 570310 | ---- Other OF WOOL | 12.5 | E-8 |
| 57031010 | | | |
| | ---- Carpets | | |
| 57031020 | | 12.5 | E-8 |
| 57031090 570320 | ---- Mats and matting ---- Other | 12.5 12.5 | E-8 E-8 |
| 57032010 | NYLON/OTHR POLYAMID ---- Carpets, carpeting and rugs | 12.5 | |
| | | | EXC |

| HS Code | Description | Base rate | Staging |

| (2002) |

str. 418

| (1.4.2006) | Category |
| 57032020 | ---- 100% polyamide tufted velour, cut pile or loop pile carpet mats with jute, rubber latex or PU foam backing | 12.5 | EXC |
| 57032090 | ---- Other| 12.5 | EXC |
| 570330 57033010 | MMF,NOT POLYAMID ---- Carpets, carpeting and rugs | 12.5 | EXC |
| 57033020 | ---- 100% polypropylene carpet mats with jute, rubber, latex or PU | 12.5 | EXC |
| 57033090 | foam backing ---- Other | 12.5 | EXC |
| 570390 | OTHER 5703 ---- Carpets and other floor coverings, of cotton, other than durries | 12.5 | E-8 |
| 57039010 | ---- Other | 12.5 | E-8 |
| 57039090 570410 | TILES SURFCE =<.3M2 | | |
| 57041000 | -- Tiles, having a maximum surface area of 0.3 m2 | 12.5 | E-8 |
| 570490 | OTHER 5704 ---- Cotton | | |
| 57049010 | | 12.5 | E-8 |
| 57049020 | ---- woollen, other than artware | 12.5 | |
| | | | E-8 |
| 57049090 570500 | ---- Other O CARP+O TFC,M-UP/N | 12.5 | E-8 |
| 57050011 | --- Carpets: ----- Of silk | 12.5 | |
| 57050019 | --- Carpets: ----- Other | 12.5 | E-8 |
| 57050021 | | | E-8 |
| | --- Durries: ----- Durries cotton | 12.5 | E-8 |
| 57050022 | --- Durries: ----- Durries of man-made fibres | 12.5 | E-8 |
| 57050023 57050029 | --- Durries: ----- Durries of wool | 12.5 12.5 | E-8 |
| 57050031 | --- Durries: ----- Other | 12.5 | E-8 E-8 |
| | --- Of jute: ----- Of blended jute | | |
| 57050032 | --- Of jute: ----- Of coir jute | 12.5 | E-8 |
| 57050039 | --- Of jute: ----- Other | 12.5 | E-8 |
| | | | E-8 |
| 57050041 | --- Carpets, carpeting, rugs, mats and mattings: ----- knitted | 12.5 | |
| 57050049 | --- Carpets, carpeting, rugs, mats and mattings: ----- Other | 12.5 | E-8 |
| 57050090 | ---- Other OF WOOL/FNE AN HAIR | 12.5 | E-8 |
| 580110 | -- Of wool or fine animal hair | | |
| 58011000 | OF COT UCUT WFT PLE | 12.5 | E-8 |
| 580121 58012100 | - Of cotton: --- Uncut weft pile fabrics OF COT,CUT CORDUROY | 12.5 | E-8 |
| 580122 58012210 | ---- Solely of cotton | 12.5 | E-8 |
| 58012290 | ---- Other | 12.5 | E-8 |
| 580123 | CUT OTHER WEFT PILE - Of cotton: --- Other weft pile fabrics | | |
| 58012300 580124 | CT WP PLE,EPNG,UCUT - Of cotton: --- Warp pile fabrics, 'epingle' (uncut) | 12.5 | E-8 |
| 58012400 | CT WARP PLE FAB,CUT | 12.5 | E-8 |
| 580125 | | | |
| 58012500 | - Of cotton: --- Warp pile fabrics, cut COT CHENILLE FABRIC | 12.5 | E-8 |
| 580126 | - Of cotton: --- Chenille fabrics | | E-8 |
| 58012600 580131 | M-MDE FIB UCUT PILE | 12.5 | |
| 58013100 | - Of man-made fibres: --- Uncut weft pile fabrics M-MDE FB CUT CORDUR | 12.5 | E-8 |
| 580132 | | | |
| 58013200 580133 | - Of man-made fibres: --- Cut corduroy M-MDE FIB,O WFT PLE | | E-8 |
| 58013300 | | 12.5 | |
| | - Of man-made fibres: --- Other weft pile fabrics | | |
| 580134 | MNM FB,W PLE,EP,UCT | 12.5 | E-8 |
| 58013410 | ---- Velvet | | |
| 58013490 | ---- Other | 12.5 | E-8 |
| 580135 58013500 | M-MDE FB,CUT WP PLE - Of man-made fibres: --- Warp pile fabrics, cut | 12.5 12.5 | E-8 E-8 |
| 58031030 58031040 | ---- Piece dyed ---- Yarn dyed | 12.5 | E-8 E-8 |
| | | 12.5 | |

| HS Code | Description | Base rate | Staging |

| (2002) | | (1.4.2006) | Category |
| 58031050 | ---- Printed | 12.5 | E-8 |
| 58031090 580390 | ---- Other | 12.5 | E-8 |
| 58039010 | O>30CM WDE,TX MATER ---- Of silk or silk waste | 12.5 | E-8 |
| 58039020 | ---- Of synthetic fiber | 12.5 | E-8 |
| 58039030 | ---- Of artificial fibre | 12.5 | E-8 |
| 58039090 580410 | ---- Other TULLES & OTH NET FAB NT INC WOV, KNT OR CROHET FA | 12.5 | E-8 |
| 58041010 | ---- Of cotton | 12.5 | E-8 |
| 58041090 | ---- Other | | |
| 580421 | MECH-MDE LCE,MNM FB | 12.5 | E-8 |
| 58042100 | - Mechanically made lace: --- Of man-made fibres | 12.5 | E-8 |
| 580429 | MCH-MDE LCE,O TX MT | | |
| 58042910 | ---- Of cotton | 12.5 | E-8 |
| 58042990 | ---- Other | 12.5 | E-8 |
| 580430 | HND-MDE LCE,PCE,ETC | | |
| 58043000 | -- Hand-made lace | 12.5 | E-8 |
| 580500 58050010 | HND-WV TPSTRY(WALL) ---- Tapestries hand made or needle worked by hand, of cotton | 12.5 | E-8 |
| 58050020 | ---- Tapestries of jute | | |
| 58050090 | | 12.5 | E-8 |
| 580610 | ---- Other | 12.5 | E-8 |
| 58061000 | PLE,INC TRRY,CHEN F -- Woven pile fabrics (including terry towelling and similar terry| | |
| | fabrics) and chenille fabrics O>5%ELSTMR Y/RUB TH by weight 5% or | 12.5 | E-8 |
| 580620 | -- Other woven fabrics, containing more of | 12.5 | E-8 |
| 58062000 | elastomeric yarn or rubber thread OTHER OF COTTON | 12.5 | |
| 580631 58063110 | ---- Typewriter ribbon cloth ---- Newar cotton | 12.5 | E-8 E-8 |
| 58063120 58063190 | ---- Other | 12.5 | E-8 |
| 580632 | OTH OF M-MADE FIBER - Other woven fabrics: --- Of | | |
| 58063200 | man-made fibres | 12.5 | EXC |
| 580639 | OTHR OF OTH TEX MAT ---- Goat hair puttis tape | | E-8 |
| 58063910 58063920 | ---- Jute webbing | 12.5 12.5 | E-8 |
| 58063930 | ---- Other narrow fabrics of jute | 12.5 | E-8 |
| 58063990 580640 | ---- Other WP W/O WT,ASSWADH | 12.5 | E-8 |
| 58064000 | -- Fabrics consisting of warp without weft assembled by means of an adhesive (bolducs) N EMBROIDERED,WOVEN | | E-8 |
| | | 12.5 | |
| 580710 58071010 | ---- Of cotton | 12.5 | E-5 |
| 58071020 58071090 | ---- Of man-made fibre ---- Other

str. 419

| 12.5 | E-5 |
| | EMBROID,NOT WOV | 12.5 | E-5 |
| 580790 | NOT | | |
| 58079010 58079090 | ---- Felt or non-woven ---- Other | 12.5 12.5 | E-8 E-8 |
| 58081010 | ---- Of cotton | 12.5 | E-8 |
| | ---- Other | | |
| 58081090 | ORN TRIM,PC,W/O EMB ---- Tapes, ornamental or | 12.5 | |
| 580890 | | | E-8 |
| 58089010 58089020 | cotton ---- Hair band of narrow fabrics | 12.5 12.5 | E-8 E-8 |
| | ---- Other braids ---- Ribbons of rayon with ornamental trimmings | 12.5 | E-8 |
| 58089030 58089040 | | 12.5 | |
| 58089050 | ---- Saree falls, borders (other than zari), frings of cotton ---- Saree falls, borders (other than zari), frings of man-made fibre | 12.5 | E-8 E-8 |
| 58089060 | ---- Other | 12.5 | E-8 |
| 58089090 | O WFAB MT THR+MT Y | | |
| 580900 58090010 | ---- Zari border | 12.5 | E-8 |
| 58090090 581010 | ---- Other WTHOUT VISBL GROUND | 12.5 12.5 | E-8 E-8 |
| 58101000 581091 | -- Embroidery without visible ground PC/STRP/MOTF,OF COT | 12.5 | E-8 |
| 58109100 | | | |
| 581092 | - Other embroidery: --- Of cotton | 12.5 | E-8 |
| 58109210 | PC/STRP/MOTF,OF MMF ---- Embroidered badges, motifs and the like ---- Other | 12.5 | E-8 |
| 58109290 | | 12.5 | E-8 |
| 581099 | O PC/ST/MTF,TEX MAT --- Of other textile materials | | |
| 58109900 | QLT TX PD,P,1+L T M | 12.5 | E-8 |
| 581100 | used for | | |
| 58110010 | ---- Kantha (multilayer stitched textile fabrics in piece bedding, mattress pads or clothing) | 12.5 12.5 | E-8 E-8 |
| 58110020 58110090 590110 | ---- Quilted wadding ---- Other COAT WGUM/AMYL SUB | 12.5 | E-8 |
| 59011010 59011020 59011090 590190 59019010 | ---- Of cotton ---- Prepared painting canvas ---- Other | 12.5 12.5 12.5 | E-8 E-8 |
| | TRACING CLTH;CANVAS ---- Tracing cloth of cotton | 12.5 | E-8 |
| | | | E-8 |

| HS Code | Description | Base rate | Staging |

| (2002) | | (1.4.2006) | Category |
| 59019020 | ---- Varnished cambric fabrics (Empire fabrics) tapes | 12.5 12.5 | E-8 |
| 59019090 590210 | ---- Other TRE CRD FAB HI TN Y | | E-8 |
| 59021010 | ---- Impregnated with rubber | 12.5 | SEN |
| 59021090 | ---- Other | 12.5 | SEN |
| 590220 | POLYESTERS with rubber | 12.5 | |
| 59022010 59022090 | ---- Impregnated ---- Other | 12.5 | E-5 E-5 |
| 590290 | VISCOSE RAYON ---- Impregnated with rubber | | E-8 |
| 59029010 | ---- Other | 12.5 | |
| 59029090 590310 | OTHER WITH PVC cotton | 12.5 | E-8 |
| 59031010 | ---- Imitation leather fabrics of | 12.5 | E-8 |
| 59031090 | | | |
| | | 12.5 | E-8 |
| 590320 | ---- Other O WITH POLYURETHANE | | |
| 59032010 | ---- Imitation leather fabrics, of cotton | 12.5 | |
| 59032090 | ---- Other

str. 420

| | EXC |
| 590390 | O WTH PLASTIC,NESOI | 12.5 | EXC |
| 59039010 | ---- Of cotton ---- Polyethylene laminated jute fabrics | 12.5 | EXC |
| 59039020 59039090 | ---- Other | 12.5 12.5 | EXC EXC |
| 590410 | LINOLEUM | | |
| 59041000 590490 | -- Linoleum COVERINGS, W/ COAT ON TEX BACK,NESOI | 12.5 | E-8 |
| 59049010 | FLOOR ---- Floor coverings | 12.5 | E-8 |
| 59049090 | ---- Other | 12.5 | E-8 |
| 590500 | with jute base TEXTLE WALL COVERNG | | |
| 59050010 59050090 | ---- Fixed on the backing of any material ---- Other | 12.5 12.5 | E-8 E-8 |
| 590610 59061000 | ADHSV TPE=<20CM WDE -- Adhesive tape of a width not exceeding 20 cm | 12.5 | E-8 |
| 590691 59069110 | OTHER KNIT/CROCHET ---- Of cotton | | |
| | | 12.5 | E-8 |
| 59069190 590699 | ---- Of other textile materials OT NOT KNIT/CROCHET | 12.5 | E-8 |
| 59069910 | ---- Insulating tape, electrical of cotton | 12.5 | E-8 |
| 59069920 | ---- Rubberised cotton fabrics, other than knitted or crocheted ---- Other | | E-8 |
| | | 12.5 | |
| 59069990 590700 | | | |
| | TEXT FABR,COATD,ETC | 12.5 | E-8 |
| 59070011| --- Fabrics covered partially or fully with textile flocks, or with preparation containing textile flocks: ----- On the base fabrics of cotton | 12.5 | EXC |
| 59070012 59070019 59070091 | --- Fabrics covered partially or fully with textile flocks, or with preparation containing textile flocks: ----- On the base fabrics of man- made textile material --- Fabrics covered partially or fully with textile flocks, or with preparation containing textile flocks: ----- On base fabrics of other textile materials - Other: ----- Cotton fabrics coated or impregnated with oil or preparations with basis of drying oil - Other: ----- Other textile fabrics coated or impregnated with oil or oil | 12.5 12.5 12.5 | EXC EXC EXC |
| 59070092 | preparations | 12.5 | |
| | - Other: ----- Jute fabrics otherwise impregnated or coated | | EXC |
| 59070093 | | 12.5 | EXC |
| | - Other: ----- Other | | |
| 59070099 590800 | TX WCK F LMP+GS MNT | 12.5 | EXC |
| 59080010 | ---- Wicks and gas mantle fabrics, of cotton | | |
| 59080020 | ---- Gas mantles of rayon | 12.5 | E-8 |
| 59080090 | ---- Other

str. 421

| 12.5 | E-8 |
| 590900 | | 12.5 | E-8 |
| | TX HSEPPE+SIM TX TB ---- Of cotton | 12.5 | E-8 |
| 59090010 59090020 | ---- Of man-made fibre | 12.5 | E-8 E-8 |
| 59090090 591000 | ---- Of other textile materials TRNS/CON BLT,TX MAT | 12.5 | |
| 59100010 | ---- Cotton canvas ply belting | 12.5 | E-8 E-8 |
| 59100020 | ---- Rubberised cotton belting ---- Other transmission, conveyer or elevator belts or belting of | 12.5 | |
| 59100030 | cotton ---- Hair belting | 12.5 | E-8 |
| 59100040 | | | E-8 |
| 59100050 59100060 | ---- Flax canvas ply belting ---- Fibre belt conveyor ---- Other | 12.5 12.5 | E-8 E-8 |
| | | 12.5 | |
| 59100090 | | | E-8 |
| 591110 59111000 591120 59112000 591131 59113110 | FAB F CRD CLOTH+OTU -- Textile fabrics, felt and felt-lined woven fabrics, coated, covered or laminated with rubber, leather or other material, of a kind used for card clothing, and similar fabrics of a kind used for other technical purposes, including narrow fabrics made of velvet impregnated with rubber, for covering weaving spindles (weaving beams) BOLTNG CLTH,MD-UP/N -- Bolting cloth, whether or not made up FAB,ET,PPRM<650G/M2 ---- Felt for cotton textile industries, woven | 12.5 12.5 12.5 12.5 | E-8 E-8 E-8 |
| 59113130 | ---- Cotton fabrics and articles used in machinery and plant | 12.5 | E-8 E-8 |
| 59113120 | kind commonly used in other machines | 12.5 | |

| HS Code | Description | Base rate | Staging Category |

| (2002) 59113140 | Jute fabrics and articles used in machinery or plant | (1.4.2006) 12.5 | |
| 59113150 | ---- ---- Textile fabrics of metalised yarn of a kind commonly used in| 12.5 | E-8 E-8 |
| 59113190 | paper making or other machinery ---- Other | 12.5 | E-8 |
| 591132 | FAB,ET,PPR=>650G/M2 | | |
| 59113210 | ---- Felt for cotton textile industries, woven | 12.5 | E-8 |
| 59113220 | ---- Woven textiles felt, whether or not impregnated or coated, of a kind commonly used in other machines | 12.5 | E-8 |
| 59113230 | ---- Cotton fabrics and articles used in machinery and plant | 12.5 | E-8 |
| 59113240 | ---- Jute fabrics and articles used in machinery or plant in | 12.5 | E-8 |
| 59113250 | ---- Textile fabrics of metalised yarn of a kind commonly used paper making or other machinery | 12.5 | E-8 |
| 59113290 | | | E-8 |
| 591140 | ---- Other STRAIN CLTH,OIL PRS | 12.5 | |
| 59114000 | -- Straining cloth of a kind used in oil presses or the like, including that of human hair | 12.5 | E-8 |
| 591190 59119010 | OTHER 5911 ---- Paper maker's felt, woven | 12.5 | EXC |
| 59119020 | ---- Gaskets, washers, polishing discs and other machinery parts of | 12.5 | EXC |
| 59119090 | textile articles ---- Other | 12.5 | |
| 600110 | LONG PILE FABRICS | | EXC |
| 60011010 | ----- Of cotton | 12.5 | E-5 |
| 60011020 | ----- Of man-made fibres | 12.5 12.5 | E-5 E-5 |
| 60011090 600121 | ----- Of other textile materials LOOPED OF COTTON | | |
| 60012100 | ---- Looped pile fabrics: ----- Of cotton LOOPED,MAN-MADE FIB | 12.5 | E-8 |
| 600122 60012200 | ---- Looped pile fabrics: ----- Of man-made fibres LOOPED,OTHR TEX MAT | 12.5 | E-8 |
| 600129 60012900 | ---- Looped pile fabrics: ----- Of other textile materials OTHER OF COTTON | 12.5 | E-8 |
| 600191 | ---- Other: ----

str. 422

- Of cotton | | |
| 60019100 600192 | OTHER MAN-MADE FIBE | 12.5 | E-8 |
| 60019200 600199 60019910 | ---- Other: ----- Of man-made fibres OTHER OTHER TEXTILE | 12.5 | EXC |
| 60019990 600240 | ----- Of wool or fine animal hair ----- Other KT/CD FAB,WD<30CM,WT>5% ELA YRN,NT RUB THD,NT 600 ----- Containing by weight 5% or more of elastomeric yarn but not | 12.5 12.5 | E-8 E-8 |
| 60024000 600290 60029000 600310 60031000 600320 | containing rubber thread KT/CT FAB,WD<30CM,WT>5%ELT YN/RB TD,NT HD 6001,NE ----- Other KT/CD FAB,WD<30CM,NT HDS6001/2,OF WOOL/FINE AML H ----- Of wool or fine animal hair KT/CD FAB,WD<30CM,OF COTTON, OTHER TN HDS 6001/2 | 12.5 12.5 12.5 | E-8 E-8 E-8 |
| 60032000 600330 60033000 | ----- Of cotton KT/CD FAB,WD<30CM,SYNTH. FBR, NT HDS 6001 OR 6002 ----- Of synthetic fibres | 12.5 12.5 | E-8 E-8 |
| 600340 60034000 | KT/CD FAB,WD<30CM, OF ARTIFIC. FBR, NT HDS 6001/2 ----- Of artificial fibres KT/CD FAB, WD<30CM, NTOF HD 6001 OR /6002, NESOI | 12.5 | |
| 600390 60039000 | ----- Other | 12.5 | E-8 E-8 |
| 600410 60041000 | KNIT/CROC FAB,WD>30 CM, CONT 5%OR MORE ELASTO YAR ----- Containing by weight 5% or more of elastomeric yarn but not containing rubber thread | 12.5 | E-8 |
| 600490 60049000 | KNT/CD FAB,WD>30CM,>5%ELAST YARN,NT HD 6001, NESO ----- Other WARP KNIT FABRIC,NESOI, OF WOOL OR FINE ANIMAL HA | 12.5 | |
| 600510 | ----- Of wool or fine animal hair | | E-8 |
| 60051000 600521 | WARP KNIT FAB OF UNBLEACHED/BLEACHED COTTON | 12.5 | E-8 |
| 60052100 | ---- Of cotton: ----- Unbleached or bleached WARP KNIT FABRICS OF DYED COTTON | 12.5 | E-8 |
| 600522 60052200 600523 | ---- Of cotton: ----- Dyed WARP KNIT FABRICS OF COTTON YARNS OF DIF. COLORS | 12.5 | E-8 |
| 60052300 600524 | ---- Of cotton: ----- Of yarns of different colours | 12.5 | E-8 |
| 60052400 600531 | WARP KNIT FABRICS OF PRINTED COTTON ---- Of cotton: ----- Printed WARP KNIT FAB OF UNBLEACHED/BLEACHED SYNTH. FIBER | 12.5 | E-8 |
| 600532 60053200 | WARP KNIT FABRICS OF DYED SYNTHERIC FIBERS --- Of synthetic fibres: ----- Dyed | 12.5 | EXC |
| 600533 60053300 600534 | WARP KNIT FABRICS OF SYNTH FBRS YARN OF DIF. COLO --- Of synthetic fibres: ----- Of yarns of different colours WARP KNIT FABRICS OF PRINTED SYNTHETIC FIBERS | 12.5 | E-8 |
| 60053400 600541 | --- Of synthetic fibres: ----- Printed WARP KNIT FAB OF UNBLEACHED/BLEACHED ARTIFIC. FBR | 12.5 | E-8 |
| 60054100 600542 | ---- Of artificial fibres: ----- Unbleached or bleached WARP KNIT FABRICS OF DYED ARTIFICIAL FIBERS | 12.5 | E-8 |
| 60054200 600543 60054300 | ---- Of artificial fibres: ----- Dyed WARP KNIT FABRICS OF ARTIF. FBRS YARN OF DIF.COLO | 12.5 | E-8 |
| | ---- Of artificial fibres: ----- Of yarns of different colours | 12.5 | E-8 |

| HS Code | Description | Base rate | Staging |

| (2002) | KNIT FABRICS OF PRINTED ARTIFICIAL | (1.4.2006) | Category |
| 600544 60054400 | WARP FIBERS ---- Of artificial fibres: ----- Printed | 12.5 | E-8 |
| 600590 | OTHER WARP KNIT FABRICS (INCLUDING GALLOON), NESO | 12.5 | |
| 60059000 600610 | ----- Other OTH KNIT/CROCHET FABRC,WOOL/FINE ANIMAL HAIR NESO | | EXC |
| 60061000 | ----- Of wool or fine animal hair| 12.5 | E-8 |
| 600621 60062100 600622 | KNIT/CROCT FABS, COTTON, UNBLEACHED/BLEACHED, NES ---- Of Cotton: ----- Unbleached or bleached KNITTED OR CORCHETED FABRICS, COTTON, DYED, NESOI | 12.5 | E-8 |
| 60062200 600623 | ---- Of Cotton: ----- Dyed | 12.5 | E-8 |
| | KNIT/CROC FABS, COTTON, YARN OF DIF. COLORS, NESO ---- Of Cotton: ----- Of yarns of different colours | 12.5 | E-8 |
| 600624 | KNITTED/ CROCHET FABRICS OF COTTON, PRINTED, NESO ---- Of Cotton: ----- Printed | | |
| 60062400 600631 | KNIT/CROCT FABS,SYNTH FBRS, UNBLEACH/BLEACHED, NE | 12.5 | E-8 |
| 60063100 600632 | ---- Of synthetic fibres: ----- Unbleached or bleached | 12.5 | E-8 |
| | | 12.5 | |
| | KNIT/CROC FABS,SYNT FBRS, YARN OF DIF. COLORS, NE ---- Of synthetic fibres: ----- Of yarns of different colours KNITTED/ CROCHET FABRICS OF SYNTH FBR, PRINTED,NE | | E-5 |
| 60063400 600641 | KNITTED OR CORCHETED FABRICS,SYNTH FBRS, DYED, NE ---- Of synthetic fibres: ----- Dyed | 12.5 | E-8 |
| 60062300 | | | |
| 60063200 600633 60063300 600634 60064100 600642 60064200 | ---- Of synthetic fibres: ----- Printed KNIT/CROCT FABS,ARTIF. FBRS, UNBLEACH/BLEACHED, N ---- Of artificial fibres: ----- Unbleached or bleached KNITTED OR CORCHETED FABRICS,ARTIF.

str. 422

| 12.5 | E-8 | | | | 12.5 | | | | KNIT/CROC FABS,SYNT FBRS, YARN OF DIF. COLORS, NE ---- Of synthetic fibres: ----- Of yarns of different colours KNITTED/ CROCHET FABRICS OF SYNTH FBR, PRINTED,NE | | E-5 | | 60063400 600641 | KNITTED OR CORCHETED FABRICS,SYNTH FBRS, DYED, NE ---- Of synthetic fibres: ----- Dyed | 12.5 | E-8 | | 60062300 | | | | | 60063200 600633 60063300 600634 60064100 600642 60064200 | ---- Of synthetic fibres: ----- Printed KNIT/CROCT FABS,ARTIF. FBRS, UNBLEACH/BLEACHED, N ---- Of artificial fibres: ----- Unbleached or bleached KNITTED OR CORCHETED FABRICS,ARTIF. FBRS, DYED, N ---- Of artificial fibres: ----- Dyed | 12.5 12.5 12.5 | E-8 E-8 E-8 |
| 610332 61033200 610333 | SUITTYPE JACKT,COTT ---- Jackets and blazers: ----- Of cotton SUITTYPE JACKT,SYNT fibres | 12.5 12.5 | E-8 E-8 |
| | ----- Of artificial | 12.5 | E-8 |
| 61033920 | fibres | 12.5 | |
| 610120 61012000 | ----- Of cotton OF MAN-MADE FIBER | 12.5 | E-8 |
| 61011090 | ----- Other OF WOOL ----- Of wool ----- Of Kashmir (cashmere) goats | 12.5 | E-8 E-8 E-8 |
| 60069000 610110 | KNIT/CROC FABS,ARTF FBRS, YARN OF DIF. COLORS, NE ---- Of artificial fibres: ----- Of yarns of different colours KNITTED/ CROCHET FABRICS OF ARTIF FBR.PRINTED,NE | 12.5 12.5 | EXC E-8 E-8 |
| 600643 60064300 |

str. 423

| | E-8 |
| 600644 | | 12.5 | |
| 60064400 | ---- Of artificial fibres: ----- Printed OTH KNT/CROCHET FABRIC NESOI, TEXTILE MATLS, NESO | 12.5 | E-8 |
| 600690 610190 61019010 | OF OTHER TEX MATER.

str. 423

| OF OTHER TEX MATER. ----- Of silk ----- Of artificial fibres ----- Other ENSEMBLES OF WOOL fine | 12.5 12.5 12.5 | E-8 E-8 |
| 61011010 61011020 610230 61023010 61023020 610290 61029010 61029090 610311 61031100 | ----- Of synthetic fibres ----- Of artificial fibres OF OTHER TEX MATERL ----- Of silk ----- Other SUITS OF WOOL ---- Suits: ----- Of wool or fine animal hair ---- Ensembles: ----- Of wool or ENSEMBLES OF COTTON | 12.5 12.5 12.5 12.5 12.5 12.5 | E-8 E-8 E-8 |
| | ----- Other OF COTTON | | |
| | | 12.5 | |
| 610130 61013010 61013020 | ----- Of synthetic fibres ----- Of artificial fibres | | |
| 61032300 610329 61032910 61032920 61032990 610331 61033100 | ---- Ensembles: ----- Of synthetic fibres ENSEMBLE OT TEX MAT ----- Of silk ----- Of artificial fibres ----- Other SUITTYPE JACKT,WOOL ---- Jackets and blazers: ----- Of wool or fine animal hair | 12.5 12.5 12.5 12.5 | E-8 E-8 E-8 E-8 E-8 E-8 |
| 61021000 610220 61022000 | OF COTTON | | SEN |
| 61019090 610210 | ----- Other OF WOOL ----- Of wool or fine animal hair | 12.5 12.5 | E-8 |
| 610312 61031200 610319 61031910 61031920 61031930 61031990 610321 61033300 | ----- Of cotton OF MAN MADE FIBER SUIT SYNTHETIC FIBE ---- Suits: ----- Of synthetic fibres SUIT OF OTH TEX MAT ----- Of silk ----- Of cotton | 12.5 12.5 12.5 12.5 | E-8 E-8 E-8 E-8 E-8 E-8 |
| 61032100 610339 61033910 | animal hair ---- Jackets and blazers: ----- Of synthetic SUITTYPE JACKT,O TX | 12.5 12.5 | |
| 610322 61032200 610323 | ---- Ensembles: ----- Of cotton ENSEMBLE SYNTHET F ----- Of silk | 12.5 12.5 | E-8 E-8 |
| | | | E-8 |

| HS Code (2002) | Description | Base rate (1.4.2006) | Staging Category |

| 61033990 610341 | ----- Other OTHER 6103 OF WOOL | 12.5 | E-8 |
| 61034100 | ---- Trousers, bib and brace overalls, breeches and shorts: ----- Of wool or fine animal hair| 12.5 | E-8 |
| 610342 | OTHER 6103 OF COTTN | | |
| 61034200 610343 | ---- Trousers, bib and brace overalls, breeches and shorts: ----- Of OTHER OF SYTHETIC F | 12.5 | E-8 |
| 61034300 | ---- Trousers, bib and brace overalls, breeches and shorts: ----- Of synthetic fibres | 12.5 | E-8 |
| 610349 61034910 | OTHER OF OTHER TEXT ----- Of silk | | E-8 |
| 61034920 61034990 | ----- Of artificial fibres | 12.5 | |
| | ----- Other | 12.5 | E-8 E-8 |
| | SUITS OF WOOL | | |
| 610411 | | 12.5 | E-8 |
| 61041100 | ---- Suits: ----- Of wool or fine animal hair SUITS OF COTTON | 12.5 | |
| 610412 | ---- Suits: ----- Of cotton | 12.5 | |
| 61041200 | | | |
| | | | E-8 |
| 610413 61041300 | SUIT SYNTHETIC FIBR ---- Suits: ----- Of synthetic fibres | | |
| 610419 | SUITS OTH TEXTL MAT | 12.5 | E-8 |
| 61041910 | ----- Of silk | 12.5 | E-8 |
| 61041920 | ----- Of artificial fibres | 12.5 | E-8 |
| 61041990 | ----- Other | 12.5 | E-8 |
| 610421 | ENSEMBLES OF WOOL | | |
| 61042100 610422 | ---- Ensembles: ----- Of wool or fine animal hair | 12.5 | E-8 |
| | ENSEMBLES OF COTTON | | E-8 |
| 61042200 | ---- Ensembles: ----- Of cotton ENSEMBLES SYNTHETIC | 12.5 | |
| 610423 | ---- Ensembles: ----- Of synthetic fibres | | |
| 61042300 | | 12.5 | E-8 |
| | ENSEMBLES OTHR TEXT | | |
| 610429 61042910 | ----- Of silk | 12.5 | E-8 |
| 61042920 61042990 | ----- Of artificial fibres ----- Other | 12.5 12.5 | E-8 E-8 |
| 610431 61043100 | SUITTYPE JACKT,WOOL ---- Jackets and blazers: ----- Of wool or fine SUITTYPE JACKT,COTT | 12.5 | E-8 |
| 610432 | animal hair | | |
| 610433 | ---- Jackets and blazers: ----- Of cotton | 12.5 | E-8 |
| 61043200 | SUITTYP JACKT,SYNTH ---- Jackets and blazers: ----- Of synthetic fibres | 12.5 | |
| 61043300 | | | E-8 |
| 610439 | SUITTYP JACKT,OT TX ----- Of silk ----- Of artificial fibres | 12.5 | E-8 |
| 61043910 61043920 | ----- Other DRESSES OF WOOL | 12.5 | E-8 |
| 61043990 610441 | ---- Dresses: ----- Of wool or | 12.5 | E-8 |
| 61044100 | fine animal hair | 12.5 | E-8 |
| 610442 61044200 | DRESSES OF COTTON ---- Dresses: ----- Of cotton | | |
| 610443 | DRESS SYNTHETIC FIB | 12.5 | E-8 |
| 61044300 610444 61044400 | ---- Dresses: ----- Of synthetic fibres DRESS ARTIFIC FIBER ---- Dresses: ----- Of artificial fibres | 12.5 12.5 | EXC |
| 610449 61044910 | DRESS OTHR TXT MTRL ----- Of silk | | E-8 |
| 61044990 | ----- Of other fibres | 12.5 | E-8 E-8 |
| 610451 61045100 | SKIRTS OF WOOL ---- Skirts and divided skirts: ----- Of wool or fine animal hair | 12.5 12.5 | E-8 |
| 61051090 610520 | crocheted ----- Other MANMADE FIBERS | 12.5 | EXC |
| 61051010 61051020 | ----- Shirts, hand crocheted ----- Knit shirts (other than T-shirts) and sweat shirts, other than hand | 12.5 12.5 | EXC |
| | OF | | EXC |

| HS Code | Description | Base rate | Staging Category |

| (2002) 61052010 | ------ Of synthetic fibres | (1.4.2006) | |
| 61052020 | Of artificial fibres | 12.5 12.5 | EXC EXC |
| 610590 | ------ OF OTHER TEX MATERI | | |
| 61059010 | ----- Of silk | 12.5 | SEN |
| 61059090 | ----- Other | 12.5 | SEN |
| 610610 61061000 | OF COTTON ----- Of cotton| 12.5 | EXC |
| 610620 | OF MANMADE FIBER ----- Of synthetic fibres | 12.5 | |
| 61062010 | ----- Of artificial fibres | | EXC |
| 61062020 610690 | OF OTHER TEX MATERE | 12.5 | EXC

str. 424

|
| 61069010 | ----- Of silk ----- Of wool or fine animal | 12.5 | EXC |
| 61069020 | hair ----- Other | 12.5 | EXC |
| 61069090 610711 | | 12.5 | EXC |
| | UNDERPNT,BRIEF,COTT ---- Underpants and briefs: ----- Of | | |
| 61071100 | cotton UNDERPANT,BRIEF,MMF | 12.5 | EXC |
| 610712 | | | |
| 61071210 | ----- Of synthetic fibres | 12.5 | SEN |
| 61071220 610719 | ----- Of artificial fibres UNDERPNT,BRIEF,O TX | 12.5 | SEN |
| 61071910 | ----- Of | 12.5 | E-8 |
| 61071990 | ----- Other | 12.5 | |
| | silk | | E-8 |
| 610721 61072100 | NIGHTSHIRT,PJ,COTTN ---- Night shirts and pyjamas: ----- Of cotton | 12.5 | E-8 |
| 610722 | NIGHTSHIRT,PJMA,MMF | | |
| 61072210 | ----- Of synthetic fibres | 12.5 | E-8 |
| 61072220 | ----- Of artificial fibres | 12.5 | E-8 |
| 610729 61072910 | NIGHTSHIRT,PJ,OT TX ----- Of silk | 12.5 | E-8 |
| | hair | | |
| 61072920 | ----- Of wool or fine animal | 12.5 12.5 | E-8 E-8 |
| 61072990 610791 | ----- Other BATHROBE,ETC,COTTON than hand | | |
| 61079110 | ----- Gengis (Vests), other crocheted | 12.5 | E-8 |
| 61079190 | ----- Other | 12.5 | E-8 |
| 610792 | BATHROBE,ETC,MM FIB ----- Of synthetic fibres | | |
| 61079210 | | 12.5 | E-8 |
| 61079220 610799 | ----- Of artificial fibres BATHROBE,ETC,OT TEX | 12.5 | E-8 |
| 61079910 | ----- Of silk | 12.5 | E-8 |
| 61079920 | ----- Of wool or fine animal hair | 12.5 | E-8 |
| 61079990 | ----- Other SLIPS,MANMADE FIBER | 12.5 | E-8 |
| 610811 61081110 | ----- Of synthetic fibres | 12.5 | |
| 61081120 | ----- Of artificial fibres SLIPS,OT TEXTLE MAT | | E-8 |
| | | 12.5 | E-8 |
| 610819 61081910 | ----- Of silk | 12.5 | E-8 |
| 61081920 61081990 | ----- Of cotton | 12.5 | E-8 |
| | ----- Of other fibres BRIEF,PANTY,COTTON | 12.5 | E-8 |
| 610821 61082100 | ---- Briefs and panties: ----- Of cotton | | |
| | BRIEF,PANTY,M-M FIB | | |
| 610822 | | 12.5 | EXC |
| 61082210 61082220 | ----- Of synthetic fibres ----- Of artificial fibres | 12.5 12.5 | EXC EXC |
| 610829 61082910 | BRIEF,PANTY,OT TEXT ----- Of silk | 12.5 | E-8 |
| 61082990 | ----- Other | 12.5 | E-8 |
| 610831 | NIGHTDRESS,PJ,COTTN --- Night dresses and pyjamas: ----- Of | | |
| 61083100 610832 | cotton NIGHTDRESS,PJ,MM FB | 12.5 | E-8 |
| 61083210 | ----- Of synthetic fibres | 12.5 | E-8 |
| 61083220 | ----- Of artificial fibres | 12.5 | E-8 |
| 610839 61083910 | NIGHTDRESS,PJ,OT TX | | |
| | ----- Of silk | 12.5 | E-8 |
| 61083990 610891 | ----- Other | 12.5 | E-8 |
| | NEGLIGEE,ETC,COTTON | | |
| 61089100 | ---- Other: ----- Of cotton | 12.5 | EXC |
| 610892 61089210 | NEGLIGEE,ETC MM FIB ----- Of synthetic fibres | 12.5 | SEN |
| 61089220 610899 | ----- Of artificial fibres NEGLIGEE,ETC,OT TEX | 12.5 | SEN |
| 61089910 61089920 | ----- Of silk ----- Of wool or fine animal | 12.5 | E-8 |
| 610910 | hair ----- Of other textile materials | 12.5 | E-8 |
| 61089990 | | | |
| | COTTON | 12.5 | E-8 |
| 61091000 | ----- Of cotton | | |
| 610990 | NOT COTTON | 12.5 | EXC |
| | ------ Of synthetic fibres | 12.5 | EXC |
| | ------ Of artificial fibres | | EXC |
| 61099010 61099020 | | 12.5 | |
| 61099030 61099040 | ----- Of silk | | EXC |
| 61099090 | ----- Of wool or fine animal hair ----- Other | 12.5 12.5 | EXC |
| 611011 | SWEATERS & SIMIL.

str. 424

COTTON | 12.5 | E-8 | | 61091000 | ----- Of cotton | | | | 610990 | NOT COTTON | 12.5 | EXC | | | ------ Of synthetic fibres | 12.5 | EXC | | | ------ Of artificial fibres | | EXC | | 61099010 61099020 | | 12.5 | | | 61099030 61099040 | ----- Of silk | | EXC | | 61099090 | ----- Of wool or fine animal hair ----- Other | 12.5 12.5 | EXC | | 611011 | SWEATERS & SIMIL. ARTICLES, KNIT/CROCHET OF WOOL | 12.5 | EXC |

| HS Code | Description | Base rate | Staging |

| (2002) | | (1.4.2006) | Category |
| 61101110 | ----- Jerseys | 12.5 | EXC |
| 61101120 61101190 | ----- Sweaters and cardigans ----- Other | 12.5 12.5 | EXC EXC |
| 611012 | SWEATER & SIMILAR ARTICL,KNIT/CROC OF KASHMIR GOA | | |
| 61101200 | ---- Of wool or fine animal hair: ----- Of Kashmir (cashmere) goats SWEATER & SIMILAR ARTICLES, KNIT/CROCT, NESOI | 12.5 | E-8 |
| 611019 61101900 | ---- Of wool or fine animal hair: ----- Other COTTON | 12.5 | E-8 |
| 611020 61102000 | ----- Of cotton | 12.5 | EXC |
| 611030 | MMF | | |
| 61103010 | ----- Of synthetic fibres | 12.5 | EXC |
| 61103020 | ----- Of artificial fibres | 12.5 | EXC |
| 611090 | OTHER TEX MATERIAL ----- Of other textile materials | | |
| | WOOL | 12.5 | EXC |
| 61109000 611110 | OF | | |
| 61111000 | ----- Of wool or fine animal hair | 12.5 | E-8 |
| 611120 | | | |
| 61112000 | OF COTTON ----- Of cotton | 12.5 | |
| 611130 | OF SYNTHETIC FIBERS | | E-8 |
| 61113000 | ----- Of synthetic fibres | 12.5 | E-8 |
| 611190 | OTHER 6111 | | |
| 61119010 | ----- Of silk | 12.5 | E-8 |
| 61119020 | ----- Of artificial fibres | 12.5 | E-8 |
| 61119090 | ----- Other | 12.5 | E-8 |
| 611211 | TRACK SUIT

str. 425

S,COTTON | | |
| 61121100 | ---- Track suits: ----- Of cotton | 12.5 | E-8 |
| 611212 | TRACK SUIT,SYNTHETC fibres | 12.5 | E-8 |
| 61121200 | ---- Track suits: ----- Of synthetic | | |
| 611219 | OTHER TRACK SUITS ----- Of silk | 12.5 | E-8 |
| 61121910 61121920 | ----- Of wool or fine animal hair | 12.5 | E-8 |
| 61121930 | ----- Of artificial fibres | | E-8 |
| 61121990 | ----- Other | 12.5 12.5 | |
| 611220 | SKI SUITS | | E-8 |
| 61122010 | ----- Of silk | 12.5 | E-8 |
| 61122020 | ----- Of wool or fine animal hair | 12.5 | E-8 |
| 61122030 61122040 | ----- Of cotton ----- Of synthetic fibres | 12.5 12.5 | E-8 |
| 61122050 | ----- Of artificial fibres | 12.5 | E-8 E-8 |
| | ----- Other | 12.5 | |
| 61122090 | | | E-8 |
| 611231 61123100 | M/B SWIMWEAR,SYNTHC Men's or boys' swimwear: ----- Of fibres | | |
| 611239 | ---- synthetic M/B SWIMWEAR,OT TEX | 12.5 | E-8 |
| 61123910 | ----- Of silk | 12.5 | E-8 |
| 61123920 | ----- Of artificial fibres | 12.5 | E-8 |
| 61123990 611241 | ----- Other SWIMWEAR,SYNTHC | 12.5 | E-8 |
| 61124100 | W/G --- Women's or girls' swimwear: ----- Of synthetic fibre | | |
| 611249 | W/G SWIMWEAR,OT TEX | 12.5 | E-8 |
| 61124910 | ----- Of silk ----- Of artificial fibres | 12.5 | |
| | | | E-8 |
| 61124920 | | 12.5 | E-8 |
| 61124990 611300| ----- Other RUBBR,PLASTIC COATD | 12.5 | E-8 |
| 61130000 | -GARMENTS, MADE UP OF KNITTED OR CROCHETED FABRICS OF HEADING 5903,5906 OR 5907 | 12.5 | E-8 |
| 611410 61141000 | WOOL,FINE ANML HAIR ----- Of wool or fine animal hair | | |
| | | 12.5 | E-8 |
| 611420 61142000 | COTTON ----- Of cotton | | |
| | MANMADE FIBERS | | |
| 611430 | | 12.5 | E-8 |
| 61143010 | ----- Of synthetic fibres ----- Of artificial fibres | 12.5 12.5 | E-8 E-8 |
| 61143020 611490 61149010 | OT TEXTILE MAT. ----- Of silk | 12.5 | E-8 |
| 61149090 611511 | ----- Other PANTY,TIGHT,SYN FIB | 12.5 | E-8 |
| 61151100 611512 61151200 611519 61151910 61151920 | ---- Panty hose and tights: ----- Of synthetic fibres,measuring per single yarn less than 67 decitex PANTY,TIGHT,SYN FIB ---- Panty hose and tights: ----- Of synthetic fibres measuring per single yarn 67 decitex or more PANTY,TIGHT,NOT SYN | 12.5 12.5 | E-8 E-8 E-8 E-8 E-8 |
| 61151930 61151990 611520 61152010 611591 61159100 611592 | ----- Of silk ----- Of wool or fine animal hair ----- Of artificial fibres ----- Other | 12.5 12.5 12.5 12.5 | E-8 |
| 61152090 | WOMEN'S<67DCTX/S Y ----- Of cotton ----- Other | 12.5 | |
| | SCKS,ET,COT,KN/CR | 12.5 | |
| | W/O APPLD SL,WL/FAH ---- Other: ----- Of wool or fine animal hair | 12.5 | E-8 E-8 |
| | O | | E-8 |

| HS Code | Description | Base rate | Staging |

| (2002) | Other: ----- Of cotton | (1.4.2006) | Category |
| 61159200 611593 | ---- O SCK,ET,SYN FB,K/C | 12.5 | E-8 |
| 61159300 | ---- Other: ----- Of synthetic fibres | 12.5 | E-8 |
| 611599 61159910 | O SCK,ET,TXT MT,K/C ----- Of artificial fibres | 12.5 | E-8 |
| 61159990 | ----- Other | 12.5 | E-8 |
| 611610 61161000 | IMPREG,COV WPLAS/R ----- Impregnated, coated or covered with plastics or rubber | 12.5 | E-8 |
| 611691 | OF WOOL | | |
| 61169100 | ---- Other: ----- Of wool or fine animal hair | 12.5 | E-8 |
| 611692 | OF COTTON | | |
|

str. 426

| ---- Other: ----- Of cotton | 12.5 | E-8 |
| 61169200 611693 | OF SYNTHETIC FIBERS | | |
| 61169300 | ---- Other: ----- Of synthetic fibres OF OTHR TEXTILE MTR | 12.5 | E-8 |
| 611699 | ----- Of artificial fibres | | |
| 61169910 | | 12.5 | E-8 |
| 61169990 | ----- Other | 12.5 | E-8 |
| 611710 | SHAWLS,SCARVES,ETC | | |
| 61171010 | ----- Of silk | 12.5 | E-8 |
| 61171020 | ----- Of wool | 12.5 | E-8 |
| 61171030 | ----- Of cotton | 12.5 | E-8 |
| 61171040 | ----- Of man-made fibres | 12.5 | E-8 |
| 61171090 | ----- Other | 12.5 | E-8 |
| 611720 | TIES,CRAVATS | | |
| 61172010 | ----- Of silk | 12.5 | E-8 |
| 61172020 | ----- Of wool | 12.5 | E-8 |
| 61172030 | ----- Of cotton | 12.5 | E-8 |
| 61172040 | ----- Of man-made fibres | 12.5 | E-8 |
| 61172090 611780 | ----- Of other fibres OTHER 6117 CLOTHING | 12.5 | E-8 |
| 61178010 | ----- Of silk | 12.5 | E-8 |
| 61178020 | ----- Of wool | 12.5 | E-8 |
| 61178030 | ----- Of cotton | 12.5 | E-8 |
| 61178040 | ----- Of man-made fibres | 12.5 | E-8 |
| 61178090 | ----- Other | | |
| 611790 61179000 | PARTS & ACCESORIES | 12.5 | E-8 |
| 620111 | ----- Parts | 12.5 | E-8 |
|| WOOL OVERCOATS | | |
| 62011100 | ---- Overcoats, raincoats, car-coats, capes, cloaks and similar articles: ----- Of wool and fine animal hair COTTON OVERCOATS | 12.5 12.5 | E-8 |
| 620112 62011210 | ----- Raincoats ----- Other OVERCOAT,M-MADE FIB | 12.5 | E-8 E-8 |
| 62011290 620113 | | | |
| 62011310 | ----- Raincoats | 12.5 | E-8 |
| 62011390 620119 | ----- Other OVERCOAT,OT TEX MAT ----- Of silk | 12.5 12.5 | E-8 E-8 |
| 62011910 62011990 | ----- Of other textile fibres | 12.5 | |
| 620191 62019100 | WOOL ANORAKS,ETC ---- Other: ----- Of wool or fine animal hair | | E-8 |
| 620192 | COTTON ANORAKS,ETC | 12.5 | E-8 |
| 62019200 | ---- Other: ----- Of cotton | | |
| | | | E-8 |
| 620193 62019300 | ANORAKS,ETC,M-M FIB ---- Other: ----- Of man-made fibres | 12.5 | |
| 620199 62019910 | ANORAK,ET,OT TX MAT ----- Of silk | 12.5 | E-8 |
| 62019990 | | 12.5 | E-8 |
| 620211 | ----- Other WOOL RAINCOATS,ETC | 12.5 | |
| 62021110 | ----- Coats | | E-8 |
| | ----- Other | 12.5 | E-8 |
| 62021190 | | 12.5 | E-8 |
| 620212 | COTTON OVERCOAT,ETC ---- Overcoats, raincoats, car-coats, capes, cloaks and similar articles: | | E-8 |
| 62021200 | ----- Of cotton | 12.5 | |
| 620213 62021300 | OVERCOAT,ET,M-M FIB ---- Overcoats, raincoats, car-coats, capes, cloaks and similar articles: ----- Of man-made fibres | 12.5 | E-8 |
| 620219 62021910 62021920 | OVERCOAT,O TEX MTRL ----- Coats of silk ----- Coats of all other fibres ----- Other ANRAK,SKI JKT,ET,WL | 12.5 12.5 12.5 | E-8 E-8 E-8 |
| 62021990 620291 62029110 | ----- Wind and ski-jackets, wind- cheaters | 12.5 | E-8 |
| 620292 | ----- Other ANRAK,SKI JKT,ET,CT | | |
| 62029190 | | 12.5 | E-8 |
| 62029210 62029290 | | | |
| 620293 | ----- Wind and ski-jackets, wind-cheaters ----- Other | | |
| | ANRK,SKI JKT,ET,MMF | 12.5 12.5 | E-8 E-8 |
| | ----- Wind and ski-jackets, wind-cheaters | | |
| 62029310 62029390 | | 12.5 12.5 | E-8 E-8 |
| 620299 62029911 | ----- Other ANRK,SK JT,ET,O T M ---- Of silk: ----- Wind and ski-jackets | | |
| | | 12.5 | E-8 |

| HS Code | Description | Base rate | Staging |

| (2002) | | (1.4.2006) | Category |
| 62029919 62029990 | ---- Of silk: ----- Other ----- Other | 12.5 12.5 | E-8 |
| 620311 | SUITS OF WOOL | | E-8 |
| 62031100 | ---- Suits: ----- Of wool or fine animal hair | 12.5 | EXC |
| 620312 62031200 | SYNTHETIC FIBERS ---- Suits: ----- Of synthetic fibres | | E-8 |
| 620319 62031

str. 427

910 | TEXTILE MATRL,NESOI | 12.5 | |
| 62031990 | ----- Of cotton | 12.5 12.5 | E-8 E-8 |
| 620321 | ----- Other ENSEMBLES OF WOOL | | |
| 62032100 | ---- Ensembles: ----- Of wool or fine animal hair | 12.5 | E-8 |
| 620322 62032200 | ENSEMBLES OF COTTON | 12.5 | E-8 |
| 620323 | ---- Ensembles: ----- Of cotton | | |
| 62032300 620329 | ENSMBL SYNTHTIC FBR ---- Ensembles: ----- Of synthetic fibres | 12.5 | E-8 |
| | ENSEMBL TEXTILES ---- Ensembles: ----- Of other textile | | |
| 62032900 620331 | materials JACKET+BLAZERS,WOOL | 12.5 | E-8 |
| | ---- Jackets and blazers: ----- Of wool or fine animal hair | | |
| 62033100 620332 | JACKET+BLAZER,COTTN ---- Jackets and blazers: ----- Of cotton | 12.5 | EXC |
| | JACKT+BLAZR,SYN FIB | | |
| | | 12.5 | EXC |
| 62042210 62042290 620423 62042300 620449 | ----- Blouses combined with skirts, trousers or shorts ----- Other ENSMBL,SYNTH FIBERS ---- Ensembles: ----- Of synthetic fibres DRESSES,O TEXT MTRL | 12.5 12.5 12.5 | E-8 E-8 E-8 E-8 |
| 62033200 620333 620422 | ---- Jackets and blazers: ----- Of synthetic fibres SUIT-TY JACK,O TEXT | 12.5 | E-8 |
| 62033300 620339 62033910 62033990 620341 62034100 | ----- Other TROUS,OVERALL,ET,WL ---- Trousers, bib and brace overalls, breeches and shorts: ----- Of wool or fine animal hair TROUSERS,ETC,COTTON| 12.5 12.5 12.5 12.5 12.5 | EXC E-8 E-8 EXC EXC |
| 62034300 620413 62041300 | ----- Of silk | 12.5 12.5 | E-8 E-8 |
| 620411 62041100 | WOOL ---- Suits: ----- Of wool of fine animal hair | | |
| | | 12.5 | |
| 62041200 | COTTON | | EXC |
| 620412 |

str. 428

| | |
| | SYNTHETIC FIBERS, ---- Suits: ----- Of synthetic fibres TEXTILES,NESOI | 12.5 | |
| | ---- Suits: ----- Of cotton | 12.5 | EXC |
| 620342 62034200 620343 620349 62034910 62034990 | ---- Trousers, bib and brace overalls, breeches and shorts: ----- Of TROUSR,ETC,SYN FIBR ---- Trousers, bib and brace overalls, breeches and shorts: ----- Of synthetic fibres TROUSER,ETC,OT TEXT ----- Of silk ----- Other | 12.5 | E-8 |
| 620419 | ---- Of silk: ----- Sequinned or beaded with chattons or embroidered ---- Of silk: ----- Other | 12.5 | E-8 |
| | ENSEMBLES OF WOOL ---- Ensembles: ----- Of wool or fine animal hair | 12.5 12.5 | E-8 E-8 |
| 620421 62042100 | | 12.5 | E-8 |
| 62041990 | | | |
| 62041911 62041919 620429 62042911 62042919 62042990 620431 62043100 620432 62043200 620433 62043300 620439 62043911 62043919 62043990 620441 62044110 | ----- Of all other fibres ENSEMBLES OF COTTON ENSEMBLES,OTHR TEXT ---- Of silk: ----- Sequinned or beaded ---- Of silk: ----- Other ----- Other JACKET+BLAZERS,WOOL ---- Jackets and blazers: ----- Of wool or fine animal hair JACKET+BLAZER,COTTN ---- Jackets and blazers: ----- Of cotton JACKT+BLAZR,SYN FIB ---- Jackets and blazers: ----- Of synthetic fibres JACKET,OT TEXTL MAT ---- Of silk: ----- Sequinned or beaded with chattons or embroidered ---- Of silk: ----- Other ----- Other DRESSES OF WOOL ---- House coats and like dresses | 12.5 12.5 12.5 12.5 12.5 12.5 12.5 12.5 12.5 12.5 | E-8 E-8 E-8 E-8 E-8 EXC E-8 E-8 E-8 E-8 |
| 62044120 62044190 620442 62044210 62044220 | ---- Blazers ---- Other DRESSES OF COTTON | 12.5 12.5 | E-8 E-8 |
| 62044290 | ---- House coats and the like dresses ----- Dresses ---- Other | 12.5 12.5 12.5 | EXC EXC EXC |
| 620443 62044310 62044390 | ---- House coats and the like ---- Other | | |
| | | 12.5 | |
| | DRESSES,SYNTH FIBER | | |
| | | | EXC |
| 620444 62044400 | DRESSES,ARTIF FIBER ---- Dresses: --- Of artificial fibres | 12.5 | EXC |

| HS Code | Description | Base rate | Staging |

| (2002) | | (1.4.2006) | Category |
| 62044911 | ---- Of silk: ----- House coats and the like dresses | 12.5 | E-8 |
| 62044919 62044990 | ---- Of silk: ----- Other | 12.5 12.5 | E-8 |
| 620451 | ---- Other SKRT+DIVID SKRT, WL | | E-8 |
| 62045100 620452 | ---- Skirts and divided skirts: --- Of wool or fine animal hair SKRT+DIVID SKRT,COT | 12.5 | E-8 |
| 62045200 620453 | ---- Skirts and divided skirts: --- Of cotton SKIRTS,SYNTH FIBERS | 12.5 | E-8 |
| 62045300 620459 | ---- Skirts and divided skirts: --- Of synthetic fibres SKIRTS,ETC,OTH TEXT | 12.5 | E-8 |
| 62045910 | Of silk | 12.5 | E-8 |
| 62045990 | ---- | | |
| 620461 | ---- Other | 12.5 | E-8 |
| 62046110 | TROUS,OVERALL,ET,WL ---- Trousers and shorts | | |
| | ---- Other | 12.5 | |
| | | | EXC |
| 62046190 620462 | TROUSERS,ETC,COTTON | 12.5 | EXC |
| 62046200 | ---- Trousers, bib and brace overalls, breeches and shorts: --- Of TROUSERS,ET,SYN FIB | | |
| 620463 | | 12.5 | EXC |
| 62046300 | ---- Trousers, bib and brace overalls, breeches and shorts: --- Of| 12.5 | E-8 |
| 620469 | synthetic fibres TROUSER,ETC,OTH TEX | 12.5 | E-8 |
| 62046911 62046919 | ---- Of silk: ----- Sequinned or beaded or embroidered ---- Of silk: ----- Other | | |
| | | 12.5 | E-8 |
| 6

str. 429

2046990 | ---- Other | 12.5 | E-8 |
| 620510 | WOOL | | |
| 62051000 | -- Of wool or fine animal hair | 12.5 | E-8 |
| 620520 62052000 | COTTON ----- Of cotton | 12.5 | E-8 |
| 620530 | MANMADE FIBERS | | |
| 62053000 | ----- Of man-made fibres OT TEXTLE MAT NESOI | 12.5 | EXC |
| 620590 | ----- Of silk | | |
| 62059010 | Other | 12.5 | E-8 |
| 62059090 | ----- | 12.5 | E-8 |
| 620610 62061010 | SILK | | |
| 62061090 | Of silk ----- Other | 12.5 12.5 | E-8 E-8 |
| 620620 | WOOL ----- Of wool or fine animal | 12.5 | E-8 |
| 62062000 | hair COTTON | 12.5 | |
| 620630 62063000 | ----- Of cotton | | EXC |
| 620640 | BLOUSE,ETC,M-M FIBR | | |
| 62064000 620690 | ----- Of man-made fibres OT TEXTILE MATERIAL | 12.5 | EXC |
| 62069000 | ----- Of other textile materials UNDRPANT,BRIEF,COTN | | E-8 |
| | | 12.5 | |
| 620711 62071100 | ---- Underpants and brifs: ----- Of cotton | 12.5 | EXC |
| 620719 62071910 | U-PANT,BRF,O TX MAT | | |
| 62071920 | ----- Of synthetic fibres ----- Of wool | 12.5 | E-8 |
| | ----- Of silk | 12.5 | E-8 |
| 62071930 | | | |
| | | 12.5 | E-8 |
| 62071990 | ----- Other | 12.5 | E-8 |
| 620721 | NGHTSHRT,PJMA,COTTN | | |
| 62072110 62072190 | ---- Night shirts and pyjamas: ----- Of cotton ---- Night shirts and pyjamas: ----- Other | 12.5 | E-8 |
| 620722 | NGHTSHRT,PJMA,MM FB | 12.5 | E-8 |
| 62072200 | ---- Night shirts and pyjamas: ----- Of man-made fibres NGHTSHRT,PJM,O TX M | 12.5 | |
| 620729 | ---- Night shirts and pyjamas: ----- Of other textile materials | 12.5 | E-8 |
| 62072900 620791 62079110 | SINGLETS,ETC,COTTON ----- Dressing gowns and bathrobes | | E-8 |
| | ----- Under shirts other than hand printed | | E-8 |
| 62079120 | ----- Other | 12.5 12.5 | E-8 |
| 62079190 620792 | SINGLET,ET,MNMD FIB | 12.5 | E-8 |
| 62079200 | ---- Other: ----- Of man-made | | |
| | | | E-8 |
| | fibres | | |
| 620799 | SINGLT,ETC,O TX MAT | 12.5 | E-8 |
| 62079911 | ---- Of silk: ----- Dressing gowns and bathrobes ---- Of silk: ----- Other | 12.5 12.5 12.5 | E-8 E-8 |
| 62079919 62079921 62079929 | ---- Of wool: ----- Dressing gowns and bathrobes ---- Of wool: ----- Other | | |
| 62079990 620811 62081100 620819 | ----- Other SLP+PETTICT,MMDE FB | 12.5 12.5 | E-8 E-8 |
| | ---- Slips and petticoats: ----- Of man-made fibres SLP+PETTICT,O TX MT ----- Of cotton other than hand printed ----- Other | 12.5 | E-8 |
| 62081910 | | 12.5 | E-8 |
| 62081990 | | | |
| | | | E-8 |
| 620821 | NGHTDRSS+PJMAS,COTN | 12.5 | |
| 62082100 | | | |
| 620822 | ---- Nightdresses and pyjamas: ----- Of cotton NGHTDRSS+PJMA,MM FB ---- Nightdresses and pyjamas: ----- Of man-made fibres | 12.5 | E-8 |
| 62082200 | | | |
| 620829 62082910 | NGHTDRSS+PJM,O TX M ----- Of silk | 12.5 | E-8 |
| 62082920 | ----- Of wool | 12.5 | E-8 |
| | | 12.5 | E-8 |

| HS Code (2002) | Description | Base rate (1.4.2006) | Staging Category |

| 62082990 | ----- Other | 12.5 | E-8 |
| 620891 | UNDSHIRT,ETC,COTTON | | |
| 62089110 | ----- Dressing gowns and bathrobes | 12.5 | E-8 |
| 62089190 620892 | ----- Other UNDSHRT,ETC,MM FIBR | 12.5 | E-8 |
| 62089210 | ----- Dressing gowns and bathrobes | 12.5 | EXC |
| 62089290 620899 | ----- Other UNDSHRT,ETC,O TX MT | 12.5 | EXC |
| 62089910 | ----- Dressing gowns and bathrobes of wool silk | 12.5

str. 430

| E-8 |
| 62089920 | ----- Dressing gowns and bathrobes of | 12.5 | E-8 |
| 62089990 | ----- Other | 12.5 | E-8 |
| 620910 62091000 | WOOL | | |
| 620920 | ----- Of wool or fine animal hair | 12.5 | E-8 |
| | COTTON ----- Of cotton | 12.5 | E-8 |
| 62092000 620930 | SYNTHETIC FIBERS | | |
| | ----- Of synthetic fibres | | |
| 62093000 620990 | TEXTLE MATERIAL | 12.5 | E-8 |
| 62099010 | OTH ----- Of silk | 12.5 | |
| 62099090 | ----- Other | | E-8 |
| | | 12.5 | E-8 |
| 621010 62101000 | FAB OF FELT/NONWOVN ----- Of fabrics of heading 5602 or 5603 | 12.5 | E-8 |
| 621020 | M/B OVRCT,ET,IMP,ET ----- Outer garments, of rubberised textile fabrics| 12.5 | E-8 |
| 62102010 | ----- Outer garments, of fabrics impregnated, coated, covered or | 12.5 | |
| 62102020 | laminated with preparations of cellulose derivatives and other artificial plastic materials | | E-8 |
| | ----- Outer garments, of fabrics otherwise impregnated or coated ----- Other | 12.5 | E-8 |
| 62102030 62102090 | W/G OVRCT,ET,IMP,ET | 12.5 | E-8 |
| 621030 | ----- Outer garments, of textiles impregnated,coated, covered or laminated with preparations of cellulose derivatives and other artificial plastic materials ----- Outer garments, of rubberised textile fabrics | 12.5 | E-8 E-8 |
| 62103030 62103090 | ----- Outer garments, of fabrics otherwise impregnated ----- Other MEN/BOY,COATED,ETC | 12.5 | E-8 |
| 621040 62104010 | ----- Bullet proof jacket, bomb disposal jacket and the like | 12.5 12.5 12.5 | E-8 E-8 |
| 62103010 62103020 62104090 621050 62105000 621111 62111100 621112 62111200 621120 62112000 621131 62113100 | ----- Other WOM/GIRL,COATED,ETC ----- Other women's or girls' garments MEN/BOYS' SWIMWEAR ---- Swimwear: ----- Men's or boys' WOMEN/GIRL SWIMWEAR ---- Swimwear: ----- Women's or girls' SKI-SUITS ---- Swimwear: ----- Ski suits MEN/BOY,OT GRMNT,WL ---- Other garments, men's or boys': ----- Of wool or fine animal hair ---- Other garments, women's or girls': ----- Of man-made fibres O,OTM,N WL/AH/C/MMF ---- Other garments, women's or girls': ----- Of Other textile materials BRA,KNT/CROCHET/NOT | 12.5 12.5 12.5 12.5 12.5 | E-8 E-8 E-8 E-8 E-8 E-8 |
| 621132 62113200 621133 62113300 621139 62113900 621141 62114100 621142 62114210 62114290 621143 62114300 621149 62114900 | MEN/BOY,O GRMNT,COT ---- Other garments, men's or boys': ----- Of cotton MN/BOY,O GRMNT,MNMF ---- Other garments, men's or boys': ----- Of man-made fibres M/B,O GRMNT,O TX MT ---- Other garments, men's or boys': ----- Of other textile materials O W/G,W/AH,N T/S/SW ---- Other garments, women's or girls': ----- Of wool or fine animal hair O W/G,COT,N T/S/SWM ----- Kurta and salwar with or without duppatta ----- Other O W/G,MNMF,N T/S/SW ----- Brassieres GRDL+PNTY GRD,K/C/N | 12.5 12.5 12.5 12.5 12.5 12.5 12.5 12.5 12.5 | E-8 E-8 E-8 E-8 E-8 E-8 E-8 E-8 E-8 |
| 621210 62121000 621220 |

str. 431

| 12.5 | E-8 |
| 62122000 621230 62123000 | ----- Girdles and panty-girdles CORSET,KNT/CROCH/NT ----- Corselettes | 12.5 12.5 | E-8 |
| 621290 62129010 62129090 | OTHER 6212 ----- Suspender belts, braces, suspender garters ----- Other | 12.5 | E-8 |
| 621310 | SILK/SILK WASTE ----- Of silk or silk waste | 12.5 | E-8 |
| 62131000 621320 | COTTON | 12.5 | E-8 |
| 62132000 621390 | ----- Of cotton OTHER TEXTILE MATER | 12.5 | |
| 62139010 | ----- Of man-made fibres | | E-8 |
| 62139090 | ----- Of other textile materials | 12.5 12.5 | E-8 E-8 |
| 621410 | OF SILK/SILK WASTE ----- Scarves of silk measuring 60 cms or less | 12.5 | E-8 |
| 62141010 | | | |

| HS Code | Description | Base rate | Staging |

| (2002) | | (1.4.2006) | Category |
| 62141020 | ----- Shawls, scarves (exceeding 60 cms) and the like | 12.5 | E-8 |
| 62141090 621420 | ----- Other WOOL+THE LIKE | 12.5 | E-8 |
| 62142010 | OF ---- Shawls | 12.5 | E-8 |
| 62142020 | ----- Scarves | 12.5 | E-8 |
| 62142030 | ----- Mufflers | 12.5 | E-8 |
| 62142090 | ----- Other | 12.5 | E-8 |
| 621430 | OF SYNTHETIC FIBER | | E-8 |
| 62143000 | ----- Of synthetic fibres | 12.5 | |
| 621440 | OF ARTIFICIAL FIBER | | |
| 62144000 | ----- Of artificial fibres | 12.5 | E-8 |
| 621490 | OF OT TEXTILE MATRL | | |
| 62149010 | ----- Abrabroomal, cotton | 12.5 | E-8 |
| 62149021 | ---- Chadars, cotton: ----- Grey | 12.5 | E-8 |
| 62149022 | ---- Chadars, cotton: ----- White bleached Other | 12.5 | E-8 |
| 62149029 | ---- Chadars, cotton: ----- ---- Odhani, cotton: ----- Grey | 12.5 | E-8 |
| 62149031 | | 12.5 | E-8 |
| 62149032 | ---- Odhani, cotton: ----- White bleached | 12.5 | E-8 |
| 62149039 | ---- Odhani, cotton: ----- Other | 12.5 | E-8 |
| 62149040 | ----- Scarves, cotton | 12.5 | E-8 |
| 62149050 | ----- Shawls, mufflers and the like, of cotton | 12.5 | E-8 |
| 62149060 62149090 | ----- Shawls, mufflers and the like of man-made fibres | 12.5 | E-8 |
| 621510 | ----- Other OF SILK,ETC, | 12.5 | E-8 |
| 62151000 | ----- Of silk or silk | 12.5 | E-8 |
| 621520 | waste OF MANMADE FIBERS | | |
| 62152000 | ----- Of man-made fibres | 12.5 | E-8 |
| 621590 | OTH TEXTLE MATERIAL | | |
| 62159010 | ----- Of cotton | 12.5 | E-8 |
| 62159090 621600 | ----- Other | 12.5 | E-8 |
| | GLOVE,MITTENS,MITTS ----- Of cotton | | |
| 62160010 | | 12.5 | E-8 |
| 62160090 621710 | ----- Other O | 12.5 | E-8 |
| 62171010 | M-UP CL ACC NESOI ----- For articles of apparel of cotton | 12.5 | E-5 |
| 62171020 62171030 | ----- For articles of apparel of synthetic fibres ----- For articles of apparel of wool | 12.5 12.5 | E-5 E-5 |
| 62171040 | | 12.5 | E-5 |
| 62171050 | ----- For articles of apparel of silk ----- For articles of apparel of regenerated fibre | 12.5 | E-5 |
| 62171060 | ----- For articles of apparel of other fibres | 12.5 | E-5 |
| 62171070 | ----- Stockings, socks sockettes and the like of cotton | | |
| 62171090 621790 | ----- Other PTS OF GAR+CL ACC | 12.5 12.5 | E-5 E-5 |
| 62179010 | O ----- Collar cuffs and the like of cotton | | E-5 |
| 62179020 | ----- Of silk | 12.5 12.5 | E-5 |
| 62179030 62179040 | ----- Of wool | 12.5 | E-5 E-5 E-5 |
| 62179090 | ----- Separately presented removable linings for raincoats ----- Other | 12.5 | |
| | and | | |
| | other | 12.5 | |
| 630110 63011000 | BLANKETS, ELECTRIC -- Electric blankets | | |
| 630120 | | 12.5 | |
| | WOOL (NT ELEC) -- Blankets (other than electric blankets) and travelling rugs, of wool | | |
| || 12.5 | E-8 |
| 63012000 630130 | or fine animal hair COTTON(NT ELEC) | | E-8 |
| 630140 | SYNTH FIBR(NT ELEC) -- Blankets (other than electric blankets) and travelling rugs, of synthetic fibres | 12.5 | E-8 |
| | OTHER 6301 | | E-8 |
| 63014000 | | | |
| 630190 63019010 63019090 | ---- Jute blankets including blankets of blended jute ---- Other | 12.5 12.5 | E-8 |
| 630210 63021010 63021090 630221 | BED LINEN,KNT/CROCHT ---- Of cotton ---- Other | 12.5 | E-8 E-8 |
| 63022100 | COTTN,BED,WOVN,PRIN - Other bed linen, printed: --- Of | 12.5 | |
| 630222 | | | EXC |
| | cotton MMF,BED,WOVN,PRINTD | 12.5 | E-8 |
| 63022200 630229 63022900 | - Other bed linen, printed: --- Of man-made fibres OT TEX,BED,WOV,PRIN | 12.5 | |
| 630231 63023100 | - Other bed linen, printed: --- Of other textile materials BED,OT,WOVEN,COTTON | 12.5 | E-8 |
| 630232 | - Other bed linen: --- Of cotton BED,OTHER,MMF,WOVEN | 12.5 | SEN |
| 63023200 | - Other bed linen: --- Of man-made fibres | 12.5 | E-8 |
| 630239 | BED,OT,TEX MATERIAL | | E-8 |
| 63023900 630240 | - Other bed linen: --- Of other textile materials TABLE,KNITTED | 12.5 | |
| 63024010 | ---- Of silk | 12.5 | E-8 |
| 63024020 63024030 | ---- Of wool or fine animal hair | 12.5 | E-8 E-8 |
| 63024040 | ---- Of cotton | 12.5 | |
| 63024090 | ---- Of man-made fibres | | |
| | ---- Other | 12.5 12.5 | E-8 E-8 |

| HS Code | Description | Base rate | Staging |

| (2002) 630251 | TABLE,COTTON,NT KNT | (1.4.2006) | Category |
| 63025100 | - Other table linen: --- Of cotton | 12.5 | E-8 |
| 630252 63025200 | TABLE,FLAX,NOT KNIT - Other table linen: --- Of flax | 12.5 | E-8 |
| 630253 | TBLE,MNM FB,N KN,ET | | |
| 63025300 | - Other table linen: --- Of man-made fibres O TBLE,O TEXT MATRL | 12.5 | E-8 |
| 630259 63025900 | - Other table linen: --- Of other textile materials | 12.5 | E-8 |
| 630260 TOIL+KIT,CT TRY FAB 63026000 -- Toilet linen and kitchen linen, of terry towelling or similar terry| 630260 TOIL+KIT,CT TRY FAB 63026000 -- Toilet linen and kitchen linen, of terry towelling or similar terry| 12.5 | E-8 |
| 630291 | fabrics, of cotton TOIL+KIT,CT FAB,N T - Other: --- Of cotton | 12.5 | |
| 63029100 630292 | TOILET+KITCHEN,FLAX | | E-8 |
| | | 12.5 | E-8 |
| 63029200 630293 | - Other: --- Of flax TOIL+KITC,M-MDE FIB | | |
| 63029300 | - Other: --- Of man-made fibres TEXTLE | | |
| | | | E-8 |
| 630299 | TOIL+KITCH,O | 12.5 | |
| 63029900 630311 | - Other: --- Of other textile materials COTTON,KNIT/CROCHET | 12.5 | E-8 |
| 63031100 | - Knitted or crocheted: --- Of cotton | 12.5 | E-8 |
| 630312 | SYNTHET FIBER,KN/CR | | |
| 63051090 630520 63052000 630532 63053200 630533 63053300 630539 63053900 630590 63059000 63061100 | ---- Other COTTON -- Of cotton OF MMADE TEXTLE MAT - Of man-made textile materials: --- Flexible intermediate bulk containers MMADE MAT,POLYETHYL - Of man-made textile materials: --- Other, of polyethylene or polypropylene strip or the like MMF,NOT POLYETHLENE - Of man-made textile materials: --- Other OTHER TEX MATERIAL -- Of other textile materials TARP,AWN,SUNBLND,CT - Tarpaulins, awnings and sunblinds: --- Of cotton | 12.5 12.5 12.5 12.5 12.5 12.5 | E-8 E-8 E-8 E-8 E-8 E-8 E-8 |
| 630611 | | 12.5 | |

| HS Code | Description | Base rate | Staging |

| (2002) | TRP,AWN,SNBLND,SY F

str. 433

| (1.4.2006) | Category |
| 630612 63061200 | Tarpaulins, awnings and sunblinds: --- Of synthetic fibres | 12.5 | E-8 |
| 630619 | - TRP,AWN,SNBLND,OTXM | | |
| 63061910 | ---- Jute tarpaulins (including DW tarpaulin) | 12.5 | E-8 |
| 63061920 | ---- Blinds or awnings of coir Austrian blinds | 12.5 | E-8 |
| 63061930 63061990 | ---- Venetian or ---- Other | 12.5 12.5 | E-8 E-8 |
| 630621 | TENTS, OF COTTON | | |
| 63062100 | - Tents: --- Of cotton | 12.5 | E-8 |
| 630622 | TENT,SYNTHETIC FIBR - Tents: --- Of synthetic | | |
| 63062200 | fibres TENT,O TEXTL MATERL | 12.5 | E-8 |
| 630629 63062910 | ---- Of jute | 12.5 | E-8 |
| 63062990 | ---- Other | 12.5 | |
| 630631 | SAIL,SYNTHETIC FIBR | | E-8 |
| 63063100 | - Sails: --- Of synthetic | 12.5 | E-8 |
| 630639 | fibres SAIL,OT TEXT MATERL | | |
| 63063910 | ---- Of cotton | 12.5 | E-8 E-8 |
| 63063990 630641 | ---- Other PNMATC MATTRSS,COTN | 12.5 | |
| 63064100 | - Pneumatic mattresses: --- Of cotton | 12.5 | E-8 |
| 630649 | PNMT MATTRSS,O TX M | | E-8 |
| 63064900 | - Pneumatic mattresses: --- Of other textile materials | 12.5 | |
| 630691 | O CAMPNG GOODS,COTN - Other: --- Of cotton | | |
| 63069100 | | 12.5 | E-8 |
| 630699 | O CAMP GOODS,O TX M | | |
| 63069900 | - Other: --- Of other textile materials | 12.5 | E-8 |
| 630710 63071010 | FLRCLTH,DSHCLTH,ETC ---- Of cotton | | E-8 |
| 63071020 | ---- Of man-made fibres | 12.5 12.5 | E-8 |
| 63071090 | ---- Other | | E-8 |
| | | 12.5 | |
| 630720 63072010 | LFE JCKT+BLT,TX MAT ---- Of cotton | | |
| 63072090 | ---- Other | 12.5 | E-8 |
| | OTHER 6307 | 12.5 | E-8 |
| 630790 | --- Dress materials hand printed: ----- Of | 12.5 | E-8 |
| 63079011 | cotton --- Dress materials hand printed: ----- Of silk | 12.5 | E-8 |
| 63079012 63079013 | --- Dress materials hand printed: ----- Of man-made fibres --- Dress materials hand printed: ----- Other | 12.5 | |
| 63079019 | | 12.5 | E-8 E-8 |
| 63079020 | ---- Made up articles of cotton | | |
| 63079090 | | 12.5 | E-8 |
| | ---- Other | 12.5 | E-8 |
| 630800 | NEEDLCRFT ST,WF+Y,R| | |
| 63080000 630900 | II.-SETS -SETS CONSISTING OF WOVEN FABRIC AND YARN, WHETHER OR NOT WITH ACCESSORIES, FOR MAKING UP RUGS, TAPESTRIES, EMBROIDERED TABLE CLOTHS OR SERVIETTES, OR SIMILAR TEXTILE ARTICLES, PUT UP IN PACKINGS FOR RETAIL SALE WRN CLTH+O WRN TX A Worn clothing and other worn articles SORTED | 12.5 12.5 | E-8 EXC |
| 63090000 631010 63101010 63101020 | ---- Woollen rags ---- Cotton rags ---- Gunny cuttings | 5 5 5 | E-8 E-8 E-8 |
| 63101030 | | | |
| 63101090 | ---- Other | 5 | E-8 |
| 631090 | OTHER 6310 | | |
| 63109010 63109020 | - Other: ---- Woolen rags - Other: ---- Cotton rags | 5 5 | EXC EXC |
| 63109030 63109040 | - Other: ---- Gunny cuttings | 5 | EXC |
| | - Other: ---- Synthetic rags | | EXC |
| 63109090 | - Other: ---- Other | 5 5 | EXC |
| 640110 64011010 | WITH METAL TOE-CAP ---- Of rubber | 12.5 | |
| 64011090 640191 | ---- Other | 12.5 | EXC EXC |
| 64019110 | COVERS THE KNEE ---- Of rubber | 12.5 | EXC |
| 64019190 640192 | ---- Other OVER ANKLE | 12.5 | EXC |
| | OTHER | | EXC |
| 64019210 | ---- Of rubber | | |
| 64019290 | ---- Other | 12.5 12.5 | EXC |
| 640199 64019910 64019990 | OTHER NT OVER ANKLE ---- Of rubber ---- Other | 12.5 12.5 | EXC EXC |
| 640212 64021210 | O SKI,CRSS-CTY+SNWB ---- Of rubber | | EXC |
| | ---- Other | | |
| 64021290 | | 12.5 | EXC |
| 640219 | OTHER SPORTS ---- Of rubber | 12.5 | |
| 64021910 64021990 640220 | ---- Other OTHR W/UPPR BY PLUG | 12.5 12.5 | EXC |
| 64022010 64022090 | ---- Of rubber ---- Other | 12.5 | EXC |
| 640230 | | | EXC |
| | OTH WITH METAL TOE | | |
| | | 12.5 | EXC |

| HS Code | Description | Base rate | Staging Category |

| (2002) | ---- Of rubber | (1.4.2006) | |
| 64023010 | ---- Other | 12.5 12.5 | EXC EXC |
| 64023090 640291 | OTHER OVER ANKEL | | |
| 64029110 | ---- Of rubber | 12.5 | EXC |
| 64029190 | ---- Other | 12.5 | EXC |
| 640299 64029910 | OTHER 6402 ---- Of rubber | 12.5 | E-8 |
| 64029990 | ---- Other | 12.5 | E-8 |
| 640312 SKI,CRSS-CTY+SNWBRD - Sports footwear: --- Ski-boots, cross-country ski footwear| 640312 SKI,CRSS-CTY+SNWBRD - Sports footwear: --- Ski-boots, cross-country ski footwear| | |
| 64031200 | and | 12.5 | EXC |
| 640319 | snowboard boots SPORT,NOT SKI-BOOTS | | |
| 64031910 | ---- With outer soles of leather | 12.5 | EXC |
| 64031920 | ---- With outer soles of rubber | 12.5 | EXC |
| 64031990 | ---- Other | 12.5 | EXC |
| 640320 | LEATHER STRAP B/TOE | | |
| | --- All leather, closed toe: ----- For | 12.5 | |
| 64032011 | men For women | | E-8 |
| 64032012 | --- All leather, closed toe: ----- | 12.5 | E-8 |
| 64032013 64032019 | --- All leather, closed toe: ----- For children --- All leather, closed toe: ----- Other | 12.5 12.5 | E-8 |
| 64032021 | --- All leather, open toe: ----- For men | | E-8 |
| 64032022 | --- All leather, open toe: ----- For women | 12.5 | E-8 |
| 64032023 | | 12.5 | E-8 |
| 64032029 | --- All leather, open toe: ----- For children --- All leather, open toe: ----- Others | 12.5 12.5 | E-8 E-8 |
| 64032030 | ---- Of leather soles with embroidered uppers | 12.5 | E-8 |
| 64032040 | ---- Kolapuri chappals and similar footwear | | |
| | | 12.5 | E-8 |
| 64032090 640330 | ---- Other WOODBASE,N METL TOE -- Footwear made on a base or platform of wood, | 12.5 | E-8 |
| 64033000 | not having an inner sole or a protective metal toe-cap | | |
| | WITH METAL TOE-CAP | 12.5 | EXC |
| 640340 | -- Other footwear, incorporating a protective metal toe-cap | 12.5 | EXC |
| 64034000 640351 | OT,OUTR SOLE LEATHR | | |
| 64035111 | --- All leather shoes: ----- For men | 12.5 | E-8 |
| 64035112 | --- All leather shoes: ----- For women

str. 435

| 12.5 | E-8 |
| 64035113 | --- All leather shoes: ----- For children | 12.5 | E-8 |
| 64035119 | --- All leather shoes: ----- Other | 12.5 | E-8 |
| 64035190 | ---- Other | 12.5 | E-8 |
| 640359 64035910 | OT,OUTR SOLE LEATHR | 12.5 | E-8 |
| 64035920 | ---- For men ---- For women | 12.5 | E-8 |
| 64035930 | ---- For children | 12.5 | E-8 |
| | ---- Other | 12.5 | |
| 64035990 | | | E-8 |
| 640391 | OTHER ANK COVERED ---- Leather boots and other footwear with rubber | | |
| 64039110 64039120 | sole ---- Leather footwear with plastic and synthetic sole | 12.5 | E-8 E-8 |
| 64039190 | ---- Other | 12.5 | |
| 640399 | OTHER 6403 | 12.5 | E-8 |
| 64039910 64039920 | ---- Leather sandals with rubber sole ---- Leather sandals with plastic or synthetic | 12.5 | E-8 |
| 64039990 | sole ---- Other | 12.5 | E-8 |
| | SPORT SHOES | 12.5 | E-8 |
| 640411 64041110 | ---- Of rubber sole with canvas upper | 12.5 | EXC |
| 64041120 64041190 | ---- Of rubber sole with leather cloth uppers ---- Other | 12.5 | EXC |
| 640419 | OT WITH RUB,P UPPER | 12.5 | EXC |
| 64041910 64041920 | ---- Of rubber sole with canvas upper ---- Of rubber sole with leather cloth | 12.5 | EXC |
| 64041990 640420 | uppers ---- Other | 12.5 12.5 | EXC EXC |
| | OT WITH OUTSOLE LEA | | |
| 64042000 | -- Footwear with outer soles of leather or composition leather | 12.5 | E-8 |
| 640510 64051000 | UPPERS OF LEATHER -- With uppers of leather or composition leather | | |
| 640520 | UPPERS OF TEXTILE M | 12.5 | E-8 |
| 64052000 | -- With uppers of textile materials | | |
| | OTHER 6405 | 12.5 | EXC |
| 640590 64059000 640610 | -- Other UPPER,NOT STIFFENER ---- Embroidered uppers of textile materials | 12.5 12.5 | EXC E-8 E-8 |
| 64061010 64061020 64061030 | ---- Leather uppers (prepared) ---- Goat lining | 12.5 | |
| 64061040 64061090 | ---- Sheep lining | 12.5 | E-8 |
| 640620 | | 12.5 | |
| 64062000 | ---- Other OUTER SOLE,HEEL R/P | 12.5 | E-8 E-8 |
| | -- Outer soles and heels, of rubber or plastics | | E-8 |
| 640691 | | 12.5 | |
| 64069100 | OF WOOD | | |
| | PARTS - Other: --- Of wood | | |
| 640699 | | | |
| 64069910 64069920 64069930 | OTHER 6406 | 12.5 12.5 | E-8 E-8 |
| 64069940 | ---- Leather parts of footwear, other than soles and prepared uppers ---- Leather soles ---- Gaiters, leggings and similar articles | 12.5 | E-8 |
| | ---- Parts of gaiters, leggings and similar articles | 12.5 12.5 | E-8 E-8 |

| HS Code (2002) | Description | Base rate (1.4.2006) | Staging Category |

| 64069990 | ---- Other | 12.5 | E-8 |
| 650100 65010010 | FELT FORMS/BODIE,ETC | 12.5 | |
| | ---- Of cotton | | E-8 |
| 65010020 | ---- Of wool and fur felt | 12.5 | E-8 |
| 65010090 650200 | ---- Other HAT SHAPES,PLAITED | 12.5 | E-8 |
| 65020010 | ---- Of cotton | 12.5 | E-8 |
| 65020020 | ---- Of wool | 12.5 | E-8 |
| 65020090 | ---- Other | 12.5 | E-8 |
| 650300 | FELT -FELT HATS AND OTHER FELT HEADGEAR, MADE FROM THE| | |
| 65030000 | HAT BODIES, HOODS OR PLATEAUX OF HEADING 6501, WHETHER OR NOT LINED OR TRIMMED | 12.5 | E-8 |
| 650400 | PLAITD/ASSEM STRIP -HATS AND OTHER HEADGEAR, PLAITED OR MADE BY | | |
| 65040000 | ASSEMBLING STRIPS OF ANY MATERIAL, WHETHER OR NOT LINED OR TRIMMED | | |
| | HAIR NETS -- Hair-nets | 12.5 | E-8 |
| 650510 | | 12.5 | E-8 |
| 65051000 650590 65059000 | NOT HAIR NETS -- Other SAFETY | 12.5 | E-8 |
| 650610 | ---- Speed glass welding helmets or other helmets meant for industrial | 12.5 | E-8 |
| 65061010 | use ---- Other

str. 436

| | |
| 65061090 650691 | RUBBER/PLASTIC | 12.5 | E-8 |
| 650692 65069200 | FURSKIN - Other: --- Of furskin | 12.5 | E-8 |
| 650699 65069900 | OF OTHER MATERIALS - Other: --- Of other materials | 12.5 | E-8 |
| 650700 | HDBND,LINING,COV,ET -HEAD-BANDS, LININGS, COVERS, HAT FOUNDATIONS, HAT | | |
| 65070000 660110 66011000 | FRAMES, PEAKS AND CHINSTRAPS, FOR HEADGEAR GARDEN/SIMILAR -- Garden or similar umbrellas | 12.5 | E-8 |
| 660191 66019100 660199 66019900 660200 66020000 | W/ TELESCOPIC SHAFT -Other: --- Having a telescopic shaft OTHER 6601 -Other: --- Other WALKING-STICK,ETC -WALKING-STICKS, SEAT-STICKS, WHIPS, RIDING CROPS AND THE LIKE | 12.5 12.5 12.5 12.5 | E-8 E-8 E-8 E-8 |
| 66032000 660390 66039010 | -- Umbrella frames, including frames mounted on shafts (sticks) OTHER 6603 ---- Umbrella ribs | 12.5 12.5 | E-8 E-8 |
| 66039090 670100 67010010 | ---- Other BIRD+FEATHER PARTS ---- Feather dusters | 12.5 | E-8 |
| 67010090 | ---- Other PLASTIC | 12.5 12.5 | E-8 E-8 |
| 670210 67021010 | ---- Decorative plants ---- Other | 12.5 | E-8 |
| 67021090 670290 67029010 | NOT PLASTIC ---- Of jute | 12.5 12.5 | E-8 E-8 |
| 67029090 670300 67030010 | ---- Other HAIR FOR WIGS ---- Human hair, dressed, thinned, bleached or otherwise worked for | 12.5 12.5 | E-8 E-8 |
| 67030020 670411 | ---- Wool or other animal hair or other textile materials, prepared use in making wigs or the like COMPLETE WIG,SYTHTC | 12.5 | E-8 |
| 67041100 | - Of synthetic textile materials : --- Complete wigs OTHER SYNTHETIC | 12.5 12.5 12.5 | E-8 E-8 |
| 670419 67041910 | ---- Hair nets ---- Other | | E-8 |
| 67041990 670420 67042010 | OF HUMAN HAIR | 12.5 | E-8 |
| 67042020 | ---- Wigs ---- Hair nets | 12.5 | E-8 |
| 67042090 670490 | ---- Other OF OTHER MATERIAL | 12.5 | E-8 |
| 67049000 680100 | -- Of other materials SET,CRB,FLG,NT,N SL -SETTS, CURBSTONES AND FLAGSTONES, OF NATURAL STONE | | E-8 |
| 680210 | | 12.5 | |
| 68010000 | (EXCEPT SLATE) | | |
| | TILE,ET<7CM;GR,CH,P | 12.5 | E-8 |

| HS Code (2002) | Description | Base rate (1.4.2006) | Staging Category |

| 68021000| -- 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 than 7 cm; | 12.5 | E-8 |
| 680221 | artificially coloured granules,chippings and powder MRBLE,TRVRTIN,ALABS | | |
| 68022110 | ---- Marble blocks or tiles | 12.5 | E-8 |
| 68022120 | ---- Marble monumental stone | 12.5 | |
| 68022190 | ---- Other | 12.5 | E-8 E-8 |
| 680222 | OTHER CALCEOUS - Other monumental or building stone and articles thereof, simply cut | | |
| 68022200 | or sawn, with a flat or even surface : --- Other calcareous stone GRANITE | 12.5 | E-8 |
| 680223 | ---- Granite blocks or tiles | 12.5 | E-8 |
| 68022310 68022390 | ---- Other OTHER STONE | 12.5 | E-8 |
| 680229 | - Other monumental or building stone and articles thereof, simply cut sawn, with a flat or even surface : --- Other stone MRBL,TRAV,ALAB,WK | 12.5 | |
| 68022900 | or O | | E-8 |
| 680291 | - Other : --- Marble, travertine and alabaster OT CALCAREOUS,NESOI | 12.5 | E-8 |
| 68029100 680292 | | | |
| 68029200 | - Other : --- Other calcareous stone OTHER GRANITE | 12.5 | E-8 |
| 680293 68029300 | - Other : --- Granite | 12.5 | |
| 680299 | OTHER 6802 | | E-8 |
| 68029900 | - Other : --- Other stone SLTE,WK+ART;AGG SLT | 12.5 | E-8 |
| 680300 | -WORKED SLATE AND ARTICLES OF SLATE OR OF | | |
| 68030000 | AGGLOMERATED SLATE MLLSTONE+GRINDSTONE | | E-8 |
| 680410 | -- Millstones and grindstones for milling, grinding or pulping O AGG/SYN/NAT DIAMD | 12.5 | E-8 |
| | | 12.5 | |
| 68041000 | ---- Diamond impregnated wheels | | |
| 680421 | ---- Other | | E-8 |
| 68042110 68042190 | | 12.5 | E-8 |
| 680422 68042210 | O OF OT AGGL ABRSVS ---- Grinding wheels of synthetic abrasives | 12.5 12.5 | E-8 |
| 68042220 68042290 680423 | ---- Grinding wheels of other materials ---- Other | 12.5 12.5 | E-8 |
| 68042310 | OT OF NATURAL STONE | | E-8 |
| | | 12.5 | E-8 |
| 68042390 680430 68043010 68043020 680510 | ---- Grinding wheels made of natural stone ---- Other | 12.5 12.5 12.5 | E-8 E-8 E-8 |
| | HND SHARP/POLSH STN ---- Polishing stones ---- Sharpening stones ON WOVN FABRIC ONLY | | |
| 680919 68091900 | O BRDS,ETC,N ORNAMT - Boards, sheets, panels, tiles and similar articles, not ornamented : --- Other | 12.5 | E-8 |
| | OTHER 6809,NESOI -- Other articles | | |
| 680990 | | 12.5 | |
| 68099000 |

str. 437

| | E-8 |
| 68051010 68051090 680610 68061000 | ---- Abrasive cloth ---- Other ON PAPR/PAPRBD ONLY | 12.5 12.5 | E-8 E-8 |
| 680520 68052010 | ---- Emery or corundum coated paper ---- Flint coated paper | 12.5 | E-8 |
| 68052020 68052030 | | 12.5 | E-8 |
| | ---- Glass or sand coated paper ---- Other abrasive paper | | |
| | | 12.5 | |
| | | | E-8 |
| 68052040 | ---- Other | 12.5 | E-8 |
| 68052090 680530 | NOT ON FABRIC/PAPER -- On a base of other materials | 12.5 | E-8 |
| 68053000 | SLAG WL,ROCK WL,ETC | 12.5 | E-8 |
| | -- Slag wool, rock wool and similar mineral wools (including intermixtures thereof), in bulk, sheets or rolls | 12.5 | |
| | | | E-8 |
| 680620 | EXFL VERMC,EXP CLAY -- Exfoliated vermiculite, expanded clays, foamed slag and similar | | |
| 68062000 | expanded mineral materials (including intermixtures thereof) | 12.5 | E-8 |
| 680690 | OTHER 6806 -- Other | | E-8 |
| 68069000 680710 | IN ROLLS | 12.5 | |
| 68071010 | ---- Tarfelt roofing ---- Other | 12.5 12.5 | E-8 |
| | | | E-8 |
| 68071090 680790 | OTHER 6807 | | |
| 68079010 | ---- Tarfelt roofing ---- Other | 12.5 | E-8 |
| | PNL,BRD,ET,OF VG FB | 12.5 | E-8 |
| 68079090 680800 | -PANELS, BOARDS, TILES, BLOCKS AND SIMILAR ARTICLES OF | | |
| 68080000 | VEGETABLE FIBRE, OF STRAW OR OF SHAVINGS, CHIPS, PARTICLES, SAWDUST OR OTHER WASTE, OF WOOD, AGGLOMERATED WITH CEMENT, PLASTER OR OTHER MINERAL BINDERS | 12.5 | E-8 |
| 680911 | BRD,ETC,NT ORNAMNTL - Boards, sheets, panels, tiles and similar articles, not ornamented : --- Faced or reinforced with paper or paperboard only | | |
| 68091100 | | 12.5 | E-8 |

| HS Code | Description | Base rate | Staging |

| (2002) 681011 | BUILDG BLCKS+BRICKS | (1.4.2006) | Category |
| 68101110 | ---- Cement bricks | 12.5 | E-8 |
| 68101190 | ---- Other | 12.5 | E-8 |
| 681019 | TILE,FLAGSTONES,ETC ---- Cement tiles for mosaic | | |
| 68101910 | | 12.5 | E-8 |
| 68101990 681091| ---- Other PREFB STRCTRL CMPNT | 12.5 | E-8 |
| 68109100 | - Other articles : --- Prefabricated structural components for building or civil engineering | 12.5 | E-8 |
| 681099 | OTHER 6810,NESOI | | |
| 68109910 | ---- Concrete boulder | 12.5 | E-8 |
| 68109990 | ---- Other | | |
| | | 12.5 | E-8 |
| 681110 | CORRG SHT OF ASB,ET | | |
| | -- Corrugated sheets | 12.5 | E-8 |
| 68111000 681120 | O SHT,TLE,ETC,NESOI | | |
| 68112010 | ---- Asbestos-cement sheets | 12.5 | E-8 |
| 68112020 | ---- Asbestos-cement tiles | 12.5 | E-8 |
| 68112090 | ---- Other | 12.5 | E-8 |
| 681130 | TBE,PIPE+FTTG,AS-CM | | |
| 68113010 | ---- Asbestos-cement pipes | 12.5 | E-8 |
| 68113090 681190 | ---- Other OTHER 6811 | 12.5 | E-8 |
| 68119000 | -- Other articles | 12.5 | E-8 |
| 681250 68125000 | CLTHG,ACC,FTWR+HDGR | | |
| | -- Clothing, clothing accessories, footwear and headgear | 12.5 | E-8 |
| 681260 | PAPER,MLLBOARD,FELT | | |
| 68126011 | --- Millboard : ----- Asbestos Other | 12.5 | E-8 |
| 68126019 | --- Millboard : ----- | 12.5 | E-8 |
| 68126090 | ---- Other | 12.5 | E-8 |
| 681270 | COMPRESSD FIB JNTNG fibre jointing, | | |
| 68127000 | -- Compressed asbestos in sheets or rolls | 12.5 | E-8 |
| 681290 | OTHER 6812 | 12.5 | SEN |
| 68129011 | --- Lagging compounds : ----- Asbestos --- Lagging compounds : ----- Other | 12.5 | SEN |
| 68129019 | --- Asbestos packing joints and gaskets : ----- Packing joints | | |
| 68129021 68129022 | --- Asbestos packing joints and gaskets : ----- Gaskets | 12.5 12.5 | SEN SEN |
| 68129090 | ---- Other | 12.5 | |
| 681310 | BRKE LINE+PAD,O MIN | | SEN |
| 68131000 681390 | -- Brake linings and pads OTHER 6813 | 12.5 | EXC |
| 68139010 | ---- Asbestos friction materials | 12.5 | EXC |
| 68139090 | ---- Other | 12.5 | EXC |
| 681410 | PL,SH,STR,AGGL/RCON ---- Cut mica condenser films or plates | 12.5 | E-8 |
| 68141010 | | 12.5 | E-8 |
| 68141020 68141030 | ---- Sheets and strips cut to shape ---- Washers and discs | 12.5 | E-8 |
| 68141090 | ---- Other | 12.5 | E-8 |
| 681490 68149010 | OTHER 6814 ---- Mica stacked | | |
| | units ---- Silvered mica, capacitor | 12.5 | E-8 |
| 68149020 | plates or silvered mica plates | 12.5 | E-8 |
| 68149030 | ---- Micanite and all sorts of built up mica | 12.5 | E-8 |
| 68149040 | ---- Micapaper or reconstituted mica paper ---- Moulded glass bonded or glass bonded mica | | |
| 68149050 | | 12.5 12.5 | E-8 E-8 |
| 68149060 68149090 | ---- Mica bricks ---- Other | 12.5 | E-8 |
| | | 12.5 | E-8 |
| 681510 | O N-EL ART GRPH/CRB | | |
| 68151010

str. 438

| ---- Graphite filter candle ---- Non-electrical articles of graphite | 12.5 12.5 | E-8 |
| 68151020 68151090 | ---- Other | | E-8 |
| | | 12.5 | E-8 |
| 681520 | OTH ARTICLE OF PEAT | | |
| 68152000 681591 | -- Articles of peat O WMAGN/DOLM/CHROM | 12.5 | E-8 |
| 68159100 681599 | - Other articles : --- Containing magnesite, dolomite or chromite OTHER 6815,NESOI | 12.5 | E-8 |
| 68159910 68159920 | ---- Bricks and tiles of fly ash ---- Sanitary wares, kitchen wares and other made up articles of | 12.5 | E-8 |
| 68159990 | fly ---- Other | 12.5 | E-8 |
| 690100 | BR,BL,ET,OF SL ERTH | 12.5 | E-8 |
| 69010010 | ---- Bricks | 12.5 | E-8 |
| 69010020 69010030 69010090 | ---- Blocks | 12.5 | E-8 E-8 |
| | ---- Tiles | 12.5 | |
| 690210 | ---- Other | 12.5 | E-8 |
| 69021010 | O >50%MGO/CAO/CR203 ---- Magnesite bricks and shapes | | E-8 |
| 69021020 | ---- Chrome magnesite bricks | 7.5 | |
| 69021030 | ---- Magnesite chrome bricks and shapes | 7.5 | E-8 E-8 |
| 69021040 69021050 | ---- Magnesia carbon bricks and shapes ---- Direct bonded basic bricks and shapes | 7.5 7.5 | E-8 |
| | | | E-8 |
| | ---- Other | 7.5 | |
| 69021090 | | 7.5 | E-8 |
| 690220 69022010 69022020 | OTH >50% AL203/SI02 ---- Silica bricks and shapes ---- High alumina bricks and shapes | 7.5 | E-8 |
| | | 7.5 | E-8 |

| HS Code | | Base rate | Staging |

| (2002) | Description | (1.4.2006) | Category |
| 69022030 | ---- Alumina carbon bricks and shapes | 7.5 | E-8 |
| 69022040 69022050 | ---- Silicon Carbide bricks and shapes ---- Mullite bricks | 7.5 7.5 | E-8 E-8 |
| 69022090 | ---- Other | 7.5 | E-8 |
| 690290 | OTHER 6902 | | |
| 69029010 | ---- Fire clay bricks and shapes | 7.5 | E-8 |
| 69029020 | ---- Graphite bricks and shapes | 7.5 | E-8 |
| 69029030 69029040 | ---- Vermiculite insulation bricks ---- Clay graphite stopper heads | 7.5 7.5 | E-8 E-8 |
| 69029090 | ---- Other | 7.5 | E-8 |
| 690310 | O WGRAPH/CARBN>50% ---- Magnesia carbon bricks, shapes and graphetised | | |
| 69031010 | alumina ---- Other | 7.5 | E-8 |
| 69031090 | OT WALUM/SILIC>50% | 7.5 | E-8 |
| 690320 69032010 | ---- Silicon carbide crucibles | | |
| 69032090 | ---- Other | 7.5 7.5 | E-8 E-8 |
| 690390 | OTHER 6903 | | |
| 69039010 69039020 | ---- Zircon or zircon-mullite refractories ---- Basalt tiles | 7.5 7.5 | E-8 |
| 69039030 | ---- Ceramic fibres | 7.5 | E-8 |
| || | E-8 |
| 69039040 | ---- Monolithics or castables (fire-clay, basic, silica, high alumina, | 7.5 | E-8 |
| | insulating) | 7.5 | E-8 |
| 69039090 690410 | ---- Other BUILDING BRICKS | | |
| 69041000 | -- Building bricks T | 7.5 | E-8 |
| 690490 69049000 | FLOORING BLOCKS -- Other | 7.5 | |
| 690510 | ROOFING TILES | | E-8 |
| 69051000 | -- Roofing tiles | 7.5 | E-8 |
| 690590 69059000 | O CONSTR+ARCH ORNMT -- Other | 7.5 | E-8 |
| 690600 | PIPE,COND,GUT+P FIT | | E-8 |
| 69060000 | II.-OTHER CERAMIC PRODUCTS -CERAMIC PIPES, CONDUITS, GUTTERING AND PIPE FITTINGS | 7.5 | E-8 |
| 690710 69071010 | TLE,CUBE,ET,SDE<7CM ---- Vitrified tiles, whether polished or not | | E-8 |
| 69071090 690790 | ---- Other OTHER 6907 | 7.5 7.5 | |
| 69079010 | ---- Vitrified tiles, whether polished or not | | |
| | | 7.5 | E-8 |
| 69079090 690810 | ---- Other FITTNG IN SQR < 7CM | 7.5 | E-8 |
| 69081010 69081020 | ---- Ceramic mosaic cubes ---- Ceramic mosaic tiles | 7.5 | E-8 |
| 69081090 690890 | ---- Other OTHER 6908 | 7.5 7.5 | E-8 E-8 |
| 69089010 69089020 | ---- Ceramic mosaic cubes ---- Ceramic mosaic tiles | 7.5 | |
| | | | E-8 |
| 69089090 | ---- Other | 7.5 | E-8 |
| 690911 | PORC/CHNA WRE,LB,ET | 7.5 | E-8 |
| 69091100 | - Ceramic wares for laboratory, chemical or other technical uses : --- Of porcelain or china | 7.5 | |
| 690912 69091200 | HARDNESS =>9 MOHS | | E-8 |
| | - Ceramic wares for laboratory, chemical or other technical uses : --- Articles having a hardness equivalent to 9 or more on the Mohs scale | 7.5 | E-8 |
| | O WRE F LAB,ETC USE | | |
| 690919 | ---- Ceramic filter candle | | |
| 69091910 | | 7.5 | E-8 E-8 |
| 69091990 690990 | ---- Other OTHER 6909 | 7.5 | |
| 69099000 691010 | -- Other | 7.5 | E-8 |
| | SANT FIX,PORC/CHINA | | |
| 69101000 691090 | -- Of porcelain or china | 7.5 | E-8 |
| 69109000 | SAN FIX,N PORC/CHNA -- Other | 7.5 | E-8 |
| 691110 | TBL+KTCHWR,POR/CHNA | | |
| 69111011 | --- Tableware : ----- Of bone china and soft porcelain --- Tableware : ----- Other | 7.5 | E-8 |
| 69111019 | | 7.5 | E-8 |
| 69111021 69111029 | --- Kitchenware: ----- Of Bone china and soft porcelain --- Kitchenware: ----- Other | 7.5 | E-8 |
| 691190 | OTHER 6911 | 7.5 | E-8 |
| 69119010 69119020 69119090 | ---- Toilet articles ---- Water filters of a capacity not exceeding 40 litres ---- Other | 7.5 7.5 7.5 | E-8 E-8 E-8 |
| 691200 69120010 | TBL,K-WR,ET,N PR/CH ---- Tableware | | |
| 69120020 | | 7.5 | E-8 |
| 69120030 | ---- Kitchenware | 7.5 | E-8 |
| 69120040 | ---- Toilet articles ---- Clay articles | 7.5 | E-8 |
| 69120090 |

str. 439

| | E-8 |
| | ---- Other | 7.5 | |
| 691310 | PORCELAIN/CHINA | | |
| | | 7.5 | E-8 |
| 69131000 691390 | -- Of porcelain or china | 7.5 | |
| 69139000 | | | |
| | NOT PORCELAIN/CHINA | | E-8 |
| | -- Other | 7.5 | E-8 |

| HS Code | Description | Base rate (1.4.2006) | Staging Category |

| (2002) 691410 | O ART OF PORC/CHINA | | |
| 69141000 | -- Of porcelain or china | 7.5 | E-8 |
| 691490 69149000 | CERAMC ARTICL,NESOI -- Other | 7.5 | E-8 |
| 700100 | WASTE,SCRAP;IN MASS | | |
| 70010010 | ---- Cullet and other waste and scrap of glass | 7.5 | E-8 |
| 70010020 70010090 | ---- Enamel glass in the mass ---- Other | 7.5 7.5 | E-8 E-8 |
| 700210 | BAL,NOT MICRO-7018 | | |
| 70021000 | -- Balls | 7.5 | E-8 |
| 700220 | | | |
| | RODS | 7.5 | E-8 |
| 70022010 | ---- Enamel glass rods ---- Other | 7.5 | E-8 |
| 70022090 | TUBE FUSED SILICA | | |
| 700231 70023100 | - Tubes : --- Of fused quartz or other fused silica OT TUBE>5X10-6/KLVN | 7.5 | E-8 |
| 700232 70023200 | - Tubes : --- Of other glass having a linear coefficient of expansion not exceeding 5 x 10-6 per Kelvin within a temperature range of 00C to| | |
| 700239 | 3000C | 7.5 | E-8 |
| | OTHER 7002 - Tubes : --- Other | | |
| | | 7.5 | E-8 |
| 70023900 700312 | N-WRD,COL,OPAC,LAYR | | |
| 70031210 | ---- Tinted | 7.5 | E-8 |
| 70031290 | ---- Other | 7.5 | E-8 |
| 700319 70031910 | OT NONWIRED SHEETS | | |
| 70031990 | ---- Tinted | 7.5 | E-8 |
| | ---- Other SHEET,UNWORKD | 7.5 | E-8 |
| 700320 70032010 | WIRED ---- Tinted | 7.5 | E-8 |
| 70032090 | ---- Other | 7.5 | E-8 |
| 700330 | Profiles | | |
| 70033010 | ---- Tinted | 7.5 | E-8 |
| 70033090 700420 | ---- Other COLR OPAC SPEC LAYR | 7.5 | E-8 |
| 70042011 | --- Window glass (sheet glass) : ----- Tinted --- Window glass (sheet glass) : ----- Other | 7.5 | E-8 |
| 70042019 | | 7.5 | E-8 |
| 70042091 | --- Other : ----- Tinted | 7.5 | E-8 |
| 70042099 | --- Other : ----- Other | 7.5 | E-8 |
| 700490 | OTHER 7004 | 7.5 | E-8 |
| 70049019 | --- Window glass (sheet glass) : ----- Tinted --- Window glass (sheet glass) : ----- Other | 7.5 | |
| 70049011 | | | E-8 |
| 70049091 70049099 | --- Other: ----- Tinted --- Other: ----- Other | 7.5 | E-8 |
| 700510 | NONWRD+ABS/RF | 7.5 | E-8 |
| 70051010 | FLOAT ---- Tinted | 7.5 | E-8 |
| 70051090 700521 | ---- Other ABSORB/FLTV LAYR ---- Tinted | 7.5 | E-8 |
| 70052110 | NO | 7.5 | E-8 |
| 70052190 700529 70052910 | ---- Other OTHER NONWIRED | 7.5 | E-8 |
| | ---- Tinted ---- Other | 7.5 | E-8 |
| 70052990 | | 7.5 | |
| 700530 | OTHER WIRED | | E-8 |
| 70053010 | ---- Tinted ---- Other | 7.5 | E-8 |
| 70053090 | | 7.5 | E-8 |
| 700600 | 7003-5 BENT,EDG WKD -GLASS OF HEADING 7003, 7004 OR 7005, BENT, EDGE- | 7.5 | E-8 |
| 70060000 700711 | WORKED, ENGRAVED, DRILLED, ENAMELLED OR OTHERWISE WORKED, BUT NOT FRAMED OR FITTED WITH OTHER TOUGHND,F VEHCL,ETC - Toughened (tempered) safety glass : --- Of size and shape suitable | 7.5 | |
| 70071100 700719 | for incorporation in vehicles, aircraft, spacecraft or vessels TOUGHND,N VEHICULAR - Toughened (tempered) safety glass : --- Other | | EXC |
| 70071900 | | 7.5 | |
| 700721 70072110 | LAM,VHCL,AIRCRFT,ET ---- Bullet proof glass | | EXC |
| | | 7.5 | EXC |
| 70072190 700729 | ---- Other LAMIN,NOT VEHICULAR | 7.5 | EXC |
| 70072900 | - Laminated safety glass : --- Other | | |
| 700800 | MLTP-WALL INSUL UNT

str. 440

| 7.5 | SEN |
| 70080010 70080020 | ---- Glazed glass, double walled ---- Glazed glass, multiple walled | 7.5 7.5 | E-8 E-8 |
| 70080090 | ---- Other | | |
| 700910 | VEHICLES' REAR-VIEW ---- Prismatic rear-view mirror for vehicles | 7.5 | E-8 |
| 70091010 | | 7.5 | EXC |
| 70091090 700991 | ---- Other NOT REARVIEW,UNFRMD - Other : --- Unframed | 7.5 | EXC |
| 70099100 700992 70099200 | NOT REARVIEW,FRAMED | 7.5 | E-8 |
| 701010 70101000 | - Other : --- Framed GLASS AMPOULES | 7.5 | SEN |
| | -- Ampoules | 7.5 | E-8 |

| HS Code | Description | Base rate (1.4.2006) | Staging Category |

| (2002) 701020 | STOPPR,LID+O CLOSUR | | |
| 70102000 | -- Stoppers, lids and other closures | 7.5 | E-8 |
| 701090 | GLASS ARTICL. FOR CONVEYANCE/PACKING OF GOODS,NES | 7.5 | E-8 |
| 70109000 701110 | -- Other W/O FTNG F ELEC LGT | | |
| 70111010 | ---- Glass envelopes for fluorescent lamps | 7.5 | E-8 |
| 70111020 70111090 | ---- Glass envelopes for filament lamps | 7.5 | E-8 |
| 701120 | ---- Other FR CATHODE-RAY TUBE | 7.5 | E-8 |
| 70112000 | -- For cathode-ray tubes

str. 441

| 7.5 | EXC |
| 701190 | OTH 7011 W/O FITTNG | | |
| | ---- Glass envelopes for electronic valves | 7.5 | E-8 |
| 70119010 | ---- Other INNR F VAC FLSK+OTH | 7.5 | E-8 |
| 70119090 | | | |
| 701200 70120000| -GLASS INNERS FOR VACUUM FLASKS OR FOR OTHER | | |
| 701310 | VACUUM VESSELS GLASS-CERAMICS | 7.5 | E-8 |
| | -- Of glass-ceramics | 7.5 | |
| 70131000 | LEAD CRYSTAL DRINKG | | |
| 701321 701329 | - Drinking glasses other than of glass-ceramics : --- Of lead crystal OTHER DRINKING | | E-8 |
| 70132100 | | 7.5 | E-8 |
| 70132900 701331 | - Drinking glasses other than of glass-ceramics : --- Other OTHER LEAD CRYSTAL | 7.5 | E-8 |
| 70133100 | - Glassware of a kind used for table (other than drinking glasses) or kitchen purposes other than of glass-ceramics : --- Of lead crystal

str. 442

| 7.5 | E-8 |
| 701332 | N DRNK,=<5X10-6/KLV - Glassware of a kind used for table (other than drinking glasses) or kitchen purposes other than of glass-ceramics : --- Of glass having a | 7.5 | |
| 701339 | linear coefficient of expansion not exceeding 5 x 10-6 per Kelvin within a temperature range of 00C to 3000C OTHER TABLE/KITCHEN | | E-8 |
| 70133200 70133900 701391 70139110 70139190 701399 70139910 70139990 701400 70140010 70140020 701510 70151010 70151020 70151090 701590 70159010 70159020 70159090 701610 70161000 701690 70169000 701710 70171000 | - Glassware of a kind used for table (other than drinking glasses) or kitchen purposes other than of glass-ceramics : --- Other O LEAD CRYSTL,NESOI ---- Glass statues ---- Other O,N LEAD CRYS,NESOI ---- Glass statues ---- Other SGN+O OPT ELEM,N WK ---- Signalling glassware ---- Optical elements CORRECTIVE SPECTCLE ---- Ophthalmic rough blanks ---- Flint button ---- Other OTHER 7015 ---- Clock and watch glasses and similar glasses, curved, bent, hollowed and the like, glass spheres and segments of spheres for the manufacture of such glasses ---- Glass for sun glasses ---- Other CUB+SMLLWRS,F MSAIC -- Glass cubes and other glass smallwares, whether or not on a backing, for mosaics or similar decorative purposes OTHER 7016 -- Other Quartz reactor tubes and holders designed for insertion into diffusion and oxidation furnaces for production of Semiconductor wafers -- Of fused quartz or other fused silica O LN COEF=<5X10-6/K -- Of other glass having a linear coefficient of expansion not exceeding 5 x 10-6 per Kelvin within a temperature range of 00C to 7017 | 7.5 7.5 7.5 7.5 7.5 7.5 7.5 7.5 7.5 7.5 7.5 7.5 7.5 7.5 7.5 7.5 | E-8 E-8 E-8 E-8 E-8 E-8 E-8 E-8 E-8 E-8 E-8 E-8 E-8 E-8 E-8 E-0 E-8 |
| 701720 70172000 701790 | OTHER ---- Graduated or calibrated laboratory glassware ---- Pharmaceutical glassware | 7.5 | E-8 |
| 70179010 | | 7.5 7.5 | E-8 |
| 70179020 70179030 | ---- Hygienic glassware ---- Other | | E-8 |
| 70179090 | | 7.5 | |
| 701810 | BEAD,IMIT PRL,N JEW | 7.5 | E-8 |
| 70181010 70181020 70181090 701820 | ---- Bangles ---- Beads ---- Other MCROSPHRE=<1MM DIAM -- Glass microspheres not exceeding 1 mm in diameter | 7.5 7.5 7.5 | E-8 E-8 E-8 |
| 70182000 | | | E-8 |
| 701890 | OTHER 7018 ---- Glass statues

str. 443

| 7.5 | E-8 |
| 70189010 | ---- Other | | |
| | CHOPPD STRAND=<50MM | | |
| 701912 | Slivers, rovings, yarn and chopped strands : --- Chopped strands, length of not more than 50 mm FIBER ROVINGS | | |
| | | 7.5 | E-8 |
| | a | | |
| | - of | | |
| | | 7.5 | E-8 |
| 70191100 | | | |
| 70189090 701911 | | 7.5 | |
| | GLASS | | |

| HS Code | Description | Base rate (1.4.2006) | Staging Category |

| (2002) | | 7.5 | E-8 |
| 70191200 701919 | - Slivers, rovings, yarn and chopped strands : --- Rovings OTHER 7019 | | |
| 70191900 | - Slivers, rovings, yarn and chopped strands : --- Other | 7.5 | E-8 |
| 701931 MA

str. 444

T,N-WOV,OF GLS FB - Thin sheets (voiles), webs, mats, mattresses, boards and similar| 701931 MAT,N-WOV,OF GLS FB - Thin sheets (voiles), webs, mats, mattresses, boards and similar| 7.5 | |
| 70193100 | non-woven products : --- Mats THN SHT,N-WOV,GL FB | | E-8 |
| 701932 | - Thin sheets (voiles), webs, mats, mattresses, boards and similar | | |
| 70193200 701939 | non-woven products : --- Thin sheets (voiles) O N-WOV MATT,BRD,ET | 7.5 | E-8 |
| 701940 | - Thin sheets (voiles), webs, mats, mattresses, boards and similar non-woven products : --- Other NARROW FABRIC,WOVEN | | |
| 70193900 | | 7.5 | E-8 |
| 70194000 | -- Woven fabrics of rovings | 7.5 | E-8 |
| 701951 70195100 | OT WOVN NARRW FABRC - Other woven fabrics : --- Of a width not exceeding 30 cm | 7.5 | E-8 |
| 701952 | O WOV NRRW FBR>30CM - Other woven fabrics : --- Of a width exceeding 30 cm, plain weave, weighing less than 250 g/sq. metre, of filaments measuring per single | 7.5 | E-8 |
| 70195200 | yarn not more than 136 tex OTHER WOVEN FABRICS - Other woven fabrics : --- Other | 7.5 | E-8 |
| 701959 70195900 | OTHER 7019 | | |
| 701990 70199010 | ---- Glass wool or glass fibre | 7.5 | E-8 |
| 70199090 | ---- Other Quartz reactor tubes and holders designed for insertion into | 7.5 | E-8 |
| 702000 | diffusion and oxidation furnaces for production of Semiconductor wafers | | |
| 70200011 | --- Glass shells, glass globes and glass founts : ----- Globes for lamps and lanterns | 7.5 | E-0 |
| 70200012 | --- Glass shells, glass globes and glass founts : ----- Founts for kerosene wick lamps | 7.5 | E-0 |
| 70200019 | --- Glass shells, glass globes and glass founts : ----- Other | 7.5 | E-0 |
| 70200021 | --- Glass chimneys : ----- For lamps and lanterns | 7.5 | E-0 |
| 70200029 | --- Glass chimneys : ----- Other ---- Other | 7.5 7.5 | E-0 E-0 |
| 70200090 | MOUNT/SET | | |
| 710110 71011010 | NATURL,NT ---- Unworked | 5 | E-8 |
| 71011020 710121 | ---- Worked CULTURED, UNWORKED | 7.5 | E-8 |
| 71012100 710122 | - Cultured pearls : --- Unworked CULTURD,WRKD,NT SET | 5 | E-8 |
| 71012200 | - Cultured pearls : --- Worked | 7.5 | E-8 |
| 710210 | UNSORTED | | |
| 71021000 710221 | -- Unsorted INDUSTRIAL,UNWORKED | 7.5 | E-8 |
| 71022110 71022120 710229 | ---- Sorted ---- Unsorted | 0 | E-8 |
| | | 0 | E-8 |
| | INDUSTRIAL,WORKED | | |
| 71022910 | ---- Crushed | | |
| 71022990 | ---- Other | 7.5 | E-8 |
| 710231 | NONINDUSTR,UNWORKED - Non-industrial : --- Unworked or simply sawn, | 7.5 | E-8 |
| 71023100 | cleaved or bruted NONINDUSTRIAL,WORKD | | |
| | | | E-8 |
| 710239 | | 0 | |
| 71023910 71023990 | ---- Diamond, cut or otherwise worked but not mounted or set | 5 | |
| 710310 | ---- Other | | E-8 |
| | UNWORKED | 5 | |
| | | 0 | E-8 E-8 |
| 71031011 | --- Precious stones : ----- Emerald --- Precious stones : ----- Ruby and | 0 7.5 | E-8 E-8 E-8 |
| 71031012 71031019 71031021 | sapphire --- Precious stones : ----- Other stone) | 0 | E-8 |
| 71031022 71031023 | --- Semi-precious stones: ----- Feldspar (Moon --- Semi-precious stones: ----- Garnet | 0 | E-8 |
| | --- Semi-precious stones: ----- Agate --- Semi-precious stones: ----- Green | 0 | |
| 71031024 | aventurine --- Semi-precious stones: ----- Other | 0 | E-8 |
| 71031029 | RUBY,SAPPHIRE,EMRD | 0 5 | E-8 E-8 |
| 710391 71039100 710399 71039910 71039920 | emeralds SEMIPREC STONE,WRKD ---- Feldspar (Moon stone) ---- Garnet | 7.5 | E-8 E-8 E-8 E-8 |
| 71039930 710490 | - Otherwise worked : --- Ruby, sapphire and | 7.5 7.5 7.5 | |
| | ---- Chalcedony ---- Other | 7.5 | E-8 |
| 71039940 71039990 710410 | ---- Agate | 7.5 | E-8 |
| 71041000 710420

str. 445

| | | |
| 71042000 | PIEZO-ELEC QUARTZ -- Piezo-electric quartz OTHER UNWORKED 7104 | | |
| | -- Other, unworked or simply sawn or roughly shaped OTHER WORKED 7104 | 7.5 | E-8 |
| 71049000 710510 | -- Other | 7.5 | |
| 71051000 710590 | DIAMOND,NAT,SYNTHET | | E-5 |
| | -- Of diamond | 7.5 | E-8 |
| | OTHER 710590 | | |

| HS Code | Description | Base rate (1.4.2006) | Staging Category |

| (2002) | | | |
| 71059000 710610 | -- Other POWDER | 7.5 | E-8 |
| 71061000 | -- Powder | 7.5 | E-8 |
| 710691 71069100 | UNWROUGHT,OTHER - Other : --- Unwrought | 7.5 | |
| 710692 | SEMIMANUFACTURED | | E-8 |
| 71069210 | ---- Sheets, plates, strips, tubes and pipes ---- Other | 7.5 7.5 | E-8 E-8 |
| 71069290 710700 | BASE MTLS WSILVR| | |
| 71070000 | II.-PRECIOUS METALS AND METALS CLAD WITH PRECIOUS METAL -BASE METALS CLAD WITH SILVER, NOT FURTHER WORKED THAN SEMI-MANUFACTURED | 7.5 | E-8 |
| 710811 71081100 | POWDER,NONMONETARY - Non-monetary : --- Powder OT,NONMON,UNWROUGHT | 7.5 | E-8 |
| 710812 71081200 710813 | - Non-monetary : --- Other unwrought forms NONMON,SEMIMANUFACT | 7.5 | E-8 |
| 71081300 | - Non-monetary : --- Other semi-manufactured forms Monetary | 7.5 | E-8 |
| 710820 71082000 | -- Monetary BASE METAL WTH GOLD | 7.5 | |
| 710900 | | | E-8 |
| 71090000 | II.-PRECIOUS METALS AND METALS CLAD WITH PRECIOUS METAL -BASE METALS OR SILVER, CLAD WITH GOLD, NOT FURTHER WORKED THAN SEMI-MANUFACTURED UNWROUGHT/POWDER | 7.5 | E-8 |
| 711011 71101110 | ---- Unwrought form | Rs.200/- per 10 grams | E-8 |
| 71101120 | ---- In powder form | Rs.200/- per 10 grams | E-8 |
| 711019 71101900 | SEMIMANUFACTURED - Platinum : --- Other | Rs.200/- per 10 | E-8 |
| 711021 | PALLADIUM,UNWROUGHT | grams | |
| 71102100 711029 | - Palladium: --- Unwrought or in powder form | 7.5 | E-8 |
| 71102900 711031 | PALLADIUM,SEMIMANUF - Palladium: --- Other RHODIUM,UNWRGHT,POW | 7.5 | E-8 |
| 71103100 | - Rhodium : --- Unwrought or in powder from | 7.5 | E-8 |
| 711039 | RHODIUM,SEMIMANUFAC | | |
| 71103900 711041 71104100 711049 | - Rhodium : --- Other IRIDIUM,OSMIUM,RUTH - Iridium, osmium and ruthenium : --- Unwrought or in powder from SEMIMANUFACT 711041 | 7.5 7.5 | E-8 E-8 |
| 71110000 711230 71123000 | II.-PRECIOUS METALS AND METALS CLAD WITH PRECIOUS METAL -BASE METALS, SILVER OR GOLD, CLAD WITH PLATINUM, NOT FURTHER WORKED THAN SEMI- ASH CONT.PRECIOUS METALS/PRECIOUS METAL COMPOUNDS -- Ash containing precious metal or precious metal compounds | 7.5 7.5 | E-8 E-8 |
| 71129100 711292 | - Other : --- Of gold, including metal clad with gold but excluding sweepings containing other precious metals PLAT WST A SCRP NT CNTNG OTH PREC MTLS | 7.5 | E-8 |
| 71129200 | - Other : --- Of platinum, including metal clad with platinum but excluding sweepings containing other precious metals | | |
| 711299 71129910 | WASTE AND SCRAP OF PRECIOUS METAL NESOI ---- Of silver, including metal clad with silver but excluding sweepings containing other precious metals | 7.5 | |
| 71129920 71129990 | ---- Sweepings containing gold or silver ---- Other | 7.5 | E-8 E-8 |
| 711311 | JEWELRY OF SILVER | 7.5 7.5 | E-8 E-8 |
| 71131110 71131120 | ---- Jewellery with filigree work | 7.5 | E-8 E-8 |
| 71131130 | ---- Jewellery studded with gems ---- Other articles of Jewellery | 7.5 | |
| 71131190 | | 7.5 | E-8 |
| 711319 71131910 71131920 | ---- Parts JEWELRY OT PREC META ---- Of gold, unstudded ---- Of gold, set with pearls | 7.5 7.5 7.5 | E-8 E-8 |
| 71131940 71131950 71131960 | ---- Of gold, set with other precious and semi-precious stones ---- Of platinum, unstudded ---- Parts | 7.5 7.5 7.5 | E-8 E-8 E-8 |
| 71131990 711320 71132000 | ---- Other METAL JEWELRY -- Of base metal clad with precious metal | 7.5 7.5 | E-8 E-8 |
| 711411 71141110 | SILVER(NOT JEWELRY) ---- Articles ---- Parts | 7.5 | E-8 |
| 71141120 711419 71141910 | OT ART OF GLD/PLATD | 7.5 | E-8 |
| 71141920 | ---- Articles of gold | 7.5 7.5 | E-8 |
| | ---- Articles of platinum | | E-8 |

| HS Code (2002) | Description

str. 446

| Base rate (1.4.2006) | Staging Category |

| 71141930 | ---- Parts | 7.5 | E-8 |
| 711420 | BS MET CL WPRC MET | | |
| 71142010 | ---- Articles clad with gold | 7.5 | E-8 |
| 71142020 | ---- Other articles | 7.5 | E-8 |
| 71142030 | ---- Parts | 7.5 | E-8 |
| 711510 71151000 | PLATINUM CATALYST -- Catalysts in the from of wire cloth or grill, of platinum | 7.5 | E-8 |
| 711590 71159010 | OTHER 7115,NESOI ---- Laboratory and industrial articles of precious metal | 7.5 | E-8 |
| 71159020 | ---- Spinneret's made mainly of gold | 7.5 | E-8 |
| 71159090 | ---- Other | 7.5 | E-8 |
| 711610 71161000 | OF NAT/CULTUR PEARL | | |
| | -- Of natural or cultured pearls | 7.5 | E-8 |
| 711620 71162000| PREC/SM-PREC STONES -- Of precious or semi-precious stones (natural, synthetic or reconstructed) | 7.5 | E-8 |
| 711711 | CFF LNK+STDS,BS MET metal : | | |
| | --- Cuff- | | E-8 |
| | O IMIT JWLRY,BS MET | | |
| 71171100 | - Of base metal, whether or not plated with precious links and studs | 7.5 | |
| 711719 | | | |
| 71171910 | ---- Bangles | 7.5 | E-8 |
| 71171920 71171990 | ---- German silver jewellery ---- Other | 7.5 7.5 | E-8 E-8 |
| 711790 | IMIT JWLRY,N BS MET | | |
| 71179010 | ---- Jewellery studded with imitation pearls or imitation or synthetic stones | 7.5 | E-8 |
| 71179090 | ---- Other | 7.5 | E-8 |
| 711810 71181000 | COIN,NOT GOLD -- Coin (other than gold coin), not being legal tender

str. 447

| | |
| 711890 71189000 | COIN, NESOI -- Other | 7.5 7.5 | E-8 E-8 |
| 720110 72011000 | -- Non-alloy pig iron containing by weight 0.5% or less of | | |
| | NONALLOY PIG IRON | | |
| 720120 | phosphorus NONALLOY PIG IRON | 5 | E-8 |
| 720150 72015010 | Alloy pig iron; spigeleisen ---- Cast iron | | |
| 72012000 | -- Non-alloy pig iron containing by weight more than 0.5% of phosphorus | 5 | E-8 |
| | ---- Other | 5 5 | E-8 E-8 |
| 72021100 720219 72021900 72022100 720229 72022900 720230 72023000 720241 | - Ferro-silicon : --- Other SILICON MANGANESE -- Ferro-silico-manganese CROMIUM>4% CARBON | 10 10 | E-8 E-8 |
| 72015090 720211 720221 | MANGANESE>2% CARBON - Ferro-manganese : --- Containing by weight more than 2% of carbon MANGANESE<2% CARBON - Ferro-silicon : --- Containing by weight more than SILICON=<55%SILICON | 10 10 10 | E-8 E-8 |
| 72024100 720249 72024900 720250 72025000 720260 72026000 720270 72027000 720280 72028000 720291 72029100 720292 72029200 720293 72029914 | - Ferro-manganese : --- Other SILICON>55% SILICON 55% of silicon - Ferro-chromium : --- Containing by weight more than 4% of carbon CHROMIUM=<4% CARBON - Ferro-chromium : --- Other Ferro-silico-chromium -- Ferro-silico-chromium NICKEL -- Ferro-nickel MOLYBDENUM -- Ferro-molybdenum TUNGSTEN,SLCN TUNGS -- Ferro tungsten and ferro-silico-tungsten TITANIUM,SLCN TITAN - Other : --- Ferro-titanium and Ferro-silico-titanium VANADIUM - Other : --- Ferro-vanadium NIOBIUM | 10 10 10 5 10 10 10 10 | E-8 E-8 E-8 E-8 RED E-8 E-8 E-8 E-8 |
| 72029300 720299 72029911 72029912 72029913 | - Other : --- Ferro-niobium OTHER 7202 --- Ferro-phosphorus, Ferro-selenium, Ferro-cobalt, Ferro-columbium, Ferro-zirconium, Ferro-tantalum : ----- Ferro-phosphorus --- Ferro-phosphorus, Ferro-selenium, Ferro-cobalt, Ferro-columbium, Ferro-zirconium, Ferro-tantalum : ----- Ferro-selenium --- Ferro-phosphorus, Ferro-selenium, Ferro-cobalt, Ferro-columbium, | 10 10 10 10 | E-8 E-8 E-8 E-8 |
| 72029915 | Ferro-zirconium, Ferro-tantalum : ----- Ferro-cobalt --- Ferro-phosphorus, Ferro-selenium, Ferro-cobalt, Ferro-columbium, Ferro-zirconium, Ferro-tantalum : ----- Ferro-columbium --- Ferro-phosphorus, Ferro-selenium, Ferro-cobalt, Ferro-columbium, | 10 10 | E-8 E-8 |
| 72029916 72029921 | Ferro-zirconium, Ferro-tantalum : ----- Ferro-zirconium --- Ferro-phosphorus, Ferro-selenium, Ferro-cobalt, Ferro-columbium, Ferro-zirconium, Ferro-tantalum : ----- Ferro-tantalum --- Ferro-silico-zirconium, Ferro-silico-magnesium : ----- Ferro-silico- | | |
| | | 10 | E-8 |
| | zirconium | 10 | E-8 |

| HS Code (2002) | Description | Base rate (1.4.2006) | Staging Category |

| | --- Ferro-silico-zirconium, Ferro-silico-magnesium : ----- Ferro-silico- | | |
| 72029922 | magnesium | 10 | E-8 |
| 72029931 | --- Ferro-boron, charge-chrome : ----- Ferro-boron| 10 | E-8 |
| 72029932 | --- Ferro-boron, charge-chrome : ----- Charge-chrome | 10 | E-8 |
| 72029990 | ---- Other | 10 | E-8 |
| 720310 | REDCTION IRON ORE -- Ferrous products obtained by | 5 | E-8 |
| 72031000 720390 | direct reduction of iron ore OTHER 7203 | | |
| 72039000 | -- Other CAST IRON | 5 | E-8 |
| 720410 | -- Waste and scrap of cast iron | | |
| 72041000 | STEEL | 5 | E-8 |
| 720421 | STAINLESS | | |
| 72042110 | ---- Empty or discharged cartridges of all bores and sizes ---- Other | 5 | RED |
| 72042190 | ALLOY STEEL,NT STNL | 5 | RED |
| 720429 | ---- Empty or discharged cartridges of all bores and sizes | | |
| 72042910 | ---- Of high speed steel | 5 | E-8 |
| 72042920 72042990 | ---- Other | 5 5 | E-8 |
| 720430 | TINNED IRON,STEEL -- Waste and scrap of | | E-8 |
| 72043000 | tinned iron or steel | 5 | |
| 720441 | OT FERROUS TURN,CHP - Other waste and scrap : --- Turnings, shavings, chips, milling | | E-8 |
| 72044100 | waste, saw dust, fillings, trimmings and stampings, whether or not in bundles | 5 | |
| 720449 | OTHER FERROUS - Other waste and scrap : --- Other | | E-8 |
| 72044900 720450 | REMLT INGT IRON,STL | 5 | E-8 |
| 72045000 | -- Remelting scrap ingots | 5 | E-8 |
| 720510 | GRANULE IRON/STEEL --- Of iron : ----- Shot and angular grit --- Of iron : ----- Wire pellets | | |
| 72051011 | | 5 5 | E-8 |
| 72051012 72051019 | --- Of iron : ----- Other --- Of alloy steel : ----- Shot | 5 | E-8 E-8 |
| 72051021 | and angular grit | | |
| | --- Of alloy steel : ----- Wire pellets | 5 | E-8 |
| 72051022 72051029 | --- Of alloy steel : ----- Other | 5 | E-8 |
| 72051090 | ---- Other | 5 | E-8 |
| 720521 | ALLOY STEEL POWDERS | 5 | E-8 |
| 72052100 | - Powders : --- Of alloy steel PWDR IRN,NONALLY ST | 5 | E-8 |
| 720529 72052910 | ---- Of iron

str. 448

| 5 | E-8 |
| 72052990 720610 | ---- Other INGOTS | 5 | E-8 |
| | STEEL | | |
| 72061010 | ---- Of iron | 5 | E-8 |
| 72061020 | ---- Of high carbon steel ---- Other | 5 | E-8 |
| 72061090 | | 5 | E-8 |
| 720690 72069011 | PRIMARY FORM,N INGT --- Of iron : ----- Puddled bars and pilings | 5 | E-8 |
| 72069019 72069091 | --- Of iron : ----- Other --- Other : ----- Puddled bars and pilings | 5 5 | E-8 |
| 72069092 | --- Other : ----- Blocks, lumps and similar forms | | E-8 |
| | --- Other : ----- Other | 5 | |
| 72069099 | | | E-8 |
| 720711 | <.25%CAR,WD<2XTHKNS | 5 | E-8 |
| 72071110 | ---- Electrical quality | 5 | E-8 |
| 72071120 | ---- Forging quality | 5 | E-8 |
| 72071130 72071190 | ---- Seamless steel tube quality ---- Other | 5 | E-8 |
| 720712 | O<.25%CB,W<2XTHK,RC | 5 | |
| 72071210 | ---- Electrical quality | 5 | E-8 |
| 72071220 72071230 | ---- Forging quality ---- Seamless steel tube quality | 5 | E-8 E-8 |
| 72071290 | | 5 | E-8 |
| 720719 72071910 | ---- Other O<.25%CAR,N REC/SQR ---- Forged blanks of non-alloy steel | 5 5 | E-8 E-8 |
| 72071920 72071990 | ---- Mild steel billets ---- Other | 5 | E-8 E-8 |
| 720720 | =>.25% CARBON | 5 | |
| 72072010 | ---- Forging quality | | |
| 72072020 72072030 | ---- Spring steel quality ---- Seamless steel tube | 5 5 | E-8 E-8 E-8 |
| 72072090 | quality ---- Other | 5 | E-8 |
| 720810 72081000 | O,IN COIL,W PATTERN -- In coils, not further worked than hot-rolled, with patterns in relief | 5 | |
| 72082510 | O COIL,PKLD=>4.75MM | 5 | E-8 |
| 720825 | ---- Plates | 5 | |
| | ---- Universal plates | | RED RED |
| 72082520 72082530 | | | |
| 72082540 72082590 | ---- Sheets ---- Strip | 5 5 | |
| | ---- Other | 5 | RED |
| | | | RED |
| | O CL,PKLD=>3<4.75MM | 5 | |
| 720826 | ---- Plates | | RED |
| 72082610 72082620 72082630 | ---- Universal plates ---- Sheets | 5 5 5 | E-5 E-5 E-5 |

| HS Code | Description | Base rate (1.4.2006) | Staging Category |

| (2002) 72082640 | ---- Strip | 5 | |
| 72082690 | ---- Other | 5 | E-5 |
| 720827 | OTHR,COIL,PCKLD<3MM | | E-5 |
| 72082710 | ---- Plates | 5 | E-8 |
| 72082720 | ---- Universal plates | 5 | E-8 |
| 72082730 | ---- Sheets | 5 | E-8 |
| 72082740 | ---- Strip| 5 | E-8 |
| 72082790 | ---- Other | 5 | E-8 |
| 720836 | OTHER, COIL >10MM | | |
| 72083610 72083620 | ---- Plates ---- Universal plates | 5 | E-5 |
| | | 5 | E-5 |
| 72083630 | ---- Sheets | 5 | E-5 |
| 72083640 | ---- Strip | 5 | E-5 |
| 72083690 | ---- Other | 5 | E-5 |
| 720837 72083710 | O COIL=>4.75MM<10MM ---- Plates | 5 | E-8 |
| 72083720 | ---- Universal plates | 5 | |
| | | | E-8 |
| 72083730 72083740 | ---- Sheets ---- Strip | 5 | E-8 |
| 72083790 | ---- Other | 5 5 | E-8 |
| 720838 | O COIL=>3MM <4.75MM | | E-8 |
| 72083810 | ---- Plates | 5 | E-8 |
| 72083820 | ---- Universal plates | 5 | E-8 |
| 72083830 | ---- Sheets | 5 5 | E-8 |
| 72083840 | ---- Strip | | E-8 |
| 72083890 720839 | ---- Other FLAT-HOT-ROLL IRN,NONALY STL,COIL,>3MM THICK,NESO | 5 | E-8 |
| 72083910 | ---- Plates ---- Universal plates | 5 | E-8 |
| 72083920 | ---- Sheets | 5 | E-8 |
| 72083930 | | 5 | E-8 |
| 72083940 | ---- Strip | 5 | E-8 |
| 72083990 | ---- Other | 5 | E-8 |
| 720840 72084010 | N COIL,PTTRN IN REL ---- Plates | 5 | E-8 |
| 72084020 | ---- Universal plates | 5 | |
| | | 5 | E-8 |
| 72084030 72084040 | ---- Sheets ---- Strip | 5 | E-8 |
| | | 5 | E-8 E-8 |
| 72084090 720851 | ---- Other OTHR,NOT COIL >10MM | 5 | |
| 72085110 72085120 | ---- Plates Universal plates | | E-8 |
| | ---- ---- Sheets | 5 | E-8 |
| 72085130 | | 5 | E-8 |
| 72085140 | ---- Strip | 5 | E-8 |
| 72085190 | ---- Other | 5 | E-8 |
| 720852 72085210 72085220 | NOT COIL=>4.75<10MM ---- Plates ---- Universal plates | 5 | E-5 |
| 72085230 | ---- Sheets | 5 | E-5 |
| 72085240 | ---- Strip | 5 | E-5 |
| | ---- Other | 5 | E-5 |
| 72085290 720853 | NOT COIL=>3 <4.75MM | 5 | E-5 |
| 72085310 72085320 72085330 | ---- Plates ---- Sheets | 5 5 | E-8 E-8 |
| | ---- Universal plates | 5 | E-8 |
| 72085340 | ---- Strip | 5 | E-8 |
| 72085390 | ---- Other | 5 | |
| 720854 | NOT COIL < 3MM THCK ---- Plates | | E-8 |
| 72085410 72085420 | ---- Universal plates | 5 | E-8 E-8 |
| 72085430 | ---- Sheets | 5 5 | E-8 |
| 72085490 720890 | ---- Other | 5 | E-8 |
| | OTHER 7208 | | |
| 72089000 720915 | -- Other COIL => 3MM THICK | 5 | RED |
| 72091510 72091520 | ---- Plates ---- Sheets | 5 5 | E-8 E-8 |
| 72091530 72091590 | ---- Strip | 5 | E-8 |
| 720916 | ---- Other COIL >1MM <3MM THCK | 5 | E-8 |
| 72091610 | ---- Plates | | |
| 72091620 | ---- Sheets | 5 5 | E-8 E-8 |
| 72091630 72091690 720917 | ---- Strip ---- Other | 5 5 | E-8 E-8 |
| 72091710 72091720 | =>0.5MM =<1MM THICK ---- Plates | 5 | E-5 |
| | ---- Sheets | | |
| 72091730 | | 5 | E-5 |
| | Strip | | E-5 |
| | ---- | | |
| 72091790 | ---- Other | 5 5 | E-5 |
| 720918 72091810 72091820 | COILS <0.5MM THICK ---- Plates | 5 | E-8 |
| | | 5 | E-8 |
| |

str. 449

---- Sheets | | |

| HS Code | Description | Base rate | Staging Category |

| (2002) 72091830 | ---- Strip | (1.4.2006) 5 | |
| 72091890 | Other | 5 | E-8 |
| 720925 | ---- NOT COIL => 3MM THK | | E-8 |
| 72092510 | ---- Plates | 5 | E-8 |
| 72092520 | ---- Sheets | 5 | E-8 |
| 72092530 | ---- Strip | 5 | E-8 |
| 72092590 720926 | ---- Other NOT COIL >1MM <3MM | 5 | E-8 |
| 72092610 | | 5 | E-8 |
| | ---- Plates | | |
| 72092620 | ---- Sheets | 5 | E-8 |
| 72092630 | ---- Strip | 5 | E-8 |
| 72092690 | ---- Other | 5 | |
| 720927 | NOT COIL=>0.5MM<1MM | | E-8 |
| 72092710 | ---- Plates | 5 | E-5 |
| 72092720 | ---- Sheets | 5 | E-5 |
| 72092730 | ---- Strip | 5 | E-5 |
| 72092790 | ---- Other | 5 | E-5 |
| 720928 | FLT-CLD-RLD IR,NONAL,NOTCOIL,600MM WIDE,>0.5MM TH ---- Plates | | |
| 72092810 72092820 | ---- Sheets | 5 | E-8 |
| | | 5 | E-8 |
| 72092830 72092890 | ---- Strip | 5 | E-8 |
| 720990 | ---- Other OTHER 7209 | 5 | E-8 |
| 72099000 | -- Other | 5 | EXC |
| 721011 | TIN COAT=>.5MM THCK | | |
| 72101110 | ---- OTS/MR Type | 5 | E-8 |
| 72101190 | ---- Other | 5 | E-8 |
| 721012 | TIN COAT<.5MM THICK | | |
| 72101210 | ---- OTS/MR Type | 5 | E-8 |
| 72101290 721020 | ---- Other LEAD COAT(TERNPLATE | 5 | E-8 |
| 72102000 | -- Plated or coated with lead, including terne-plate | 5 | E-8 |
| 721030 | ELECTR PLATD WZINC | | |
| 72103010 | ---- Corrugated | 5 | E-5 |
| 72103090 | ---- Other | 5 | E-5 |
| 721041 72104100 | OT ZINC,COAT,CORREG | | |
| 721049 | - Otherwise plated or coated with zinc : --- Corrugated | 5 | E-8 |
| 72104900 | OT ZINC,COAT,N CORR - Otherwise plated or coated with zinc : --- Other | | |
| 721050 | CT/PLT CRO/CR+CR OX | 5 | E-5 |
|| -- Plated or coated with chromium oxides or with chromium and | | |
| | | 5 | |
| 72105000 | chromium oxides PLTD/CTD WALUM-ZNC | | E-8 |
| 721061 72106100 721069 72106900 721070 | - Plated or coated with aluminium : --- Plated or coated with aluminium-zinc alloys PLTD/CTD WOTH ALUM - Plated or coated with aluminium : --- Other PNTD/VARN/CT WPLST | 5 5 5 | E-8 E-8 |
| 72107000 721090 | -- Painted, varnished or coated with plastics OTHER 7210 ---- Lacquered | | E-5 |
| 72109010 | | | |
| 72109090 | ---- Other | 5 | EXC |
| 721113 | UNIVERSAL MILLPLATE | 5 | EXC |
| 72111300 | - Not further worked than hot-rolled : --- Rolled on four faces or in | | |
| | a | | |
| | closed box pass, of a width exceeding 150 mm and a thickness of not | | E-8 |
| 721114 | less than 4 mm, not in coils and without patterns in relief OTHR =>4.75MM THICK | 5 | |
| 72111410 72111420 | ---- Flats ---- Universal plates | 5 5 | E-8 E-8 |
| 72111440 72111450 | ---- Sheets ---- Strip | 5 5 | E-8 E-8 |
| 72111460 | | | |
| | | | E-8 |
| 72111490 | ---- Skelp | | |
| 721119 | ---- Other | 5 | E-8 |
| 72111910 | OT.HSS<4.75MM THICK ---- Flats | 5 5 | E-8 E-8 |
| 72111920 72111930 | ---- Universal plates ---- Hoops ---- Sheets | 5 5 5 | E-8 E-8 |
| 72111940 72111950 | ---- Strip ---- Skelp | 5 | E-8 E-8 E-8 |
| 72111960 72111990 | ---- Other | 5 | |
| 721123 72112310 72112320 | FLAT-HOT-ROLLED IRON,NONALYSTL, <600MM WIDE, NESO | 5 | |
| | ---- Flats ---- Universal plates | 5 | E-5 |
| | | 5 | E-5 |
| 72112330 72112340 | ---- Hoops

str. 450

| 5 | E-5 |
| | ---- Sheets | | E-5 |
| 72112350 | | 5 | |
| | ---- Strip | 5 | |
| | ---- Other | | |
| 72112390 | | | E-5 E-5 |
| 721129 72112910 | HSS<4.75MM ---- Flats | 5 | |
| | OTH,HR,N | | E-5 |
| 72112920 | | 5 | |
| | ---- Universal plates | | E-5 |
| | | 5 | |

| HS Code | Description | Base rate | Staging |

| (2002) | | (1.4.2006) | Category |
| 72112930 | ---- Hoops | 5 5 | E-5 |
| 72112940 | ---- Sheets ---- Strip | 5 | E-5 E-5 |
| 72112950 72112960 | ---- Skelp | 5 | E-5 |
| 72112990 | ---- Other | 5 | |
| 721190 | OTHER 7211 | | E-5 |
| 72119011 | --- Universal plates : ----- Of boiler quality --- Universal plates : ----- Of high tensile quality | 5 | E-8 |
| 72119012 | --- Universal plates : ----- Of ship building quality | 5 | E-8 E-8 |
| 72119013 72119090 | ---- Other | 5 | E-8 |
| 721210 | PLATED/COATED WTIN | 5 | |
| 72121010 | ---- OTS or MR type ---- Other | 5 5 | E-8 |
| 72121090 | ELECTR CT/PLT WZNC | | E-8 |
| 721220 72122010 | ---- Corrugated | | |
| 72122090 | ---- Other | 5 5 | E-8 |
| | | | E-8 |
| 721230 72123010 | O-WSE CT/PLT WZINC ---- Corrugated | 5 | E-5 |
| 72123090 | ---- Other PNTD/VAR/CTD WPLST | 5 | E-5 |
| 721240 | -- Painted, varnished or coated with plastics | | E-5 |
| 72124000 721250 | | 5 | |
| 72125010 | O-WISE PLATED/COATD ---- Plated or coated with lead | 5 | E-5 |
| 72125020 | ---- Lacquered | 5 | E-5 |
| 72125090 | ---- Other | 5 | E-5 |
| 721260 | OTHER CLAD | | |
| 72126000 | -- Clad | 5 | E-8 |
| 721310 | CONCRETE REINFORCNG | | |
| 72131010 | ---- Of free cutting steel | 5 | E-8 |
| 72131090 721320 | ---- Other FREE-CUTTNG STEEL | 5 | E-8 |
| 72132010 | ---- Electrode quality | 5 | E-8 |
| 72132020 | ---- Cold heading quality | 5 | E-8 |
| 72132090 | ---- Other | 5 | E-8 |
| 721391 | OTH,COIL,CIRC <14MM | | |
| 72139110 | ---- Electrode quality | 5 | E-8 |
| 72139120 72139190 | ---- Cold heading quality | 5 | E-8 |
| 721399 | ---- Other | 5 | E-8 |
| | OTHER 7213 ---- Electrode quality | 5 | E-8 |
| 72139910 | | | |
| 72139920 72139990 | ---- Cold heading quality ---- Other | 5 5 | E-8 E-8 |
| 721410 | OTHER, FORGED ---- Spring steel quality | | |
| 72141010 | | | |
| 72141090 | ---- Other | 5 5 | E-8 E-8 |
| 721420 72142010 | O,HOT-WKD,CON REINF ---- Spring steel quality | 5 | E-8 |
| 72142090 721430 | ---- Other OT,FR-CUT STL,H-WKD | 5 | |
| 72143000 721491 | -- Other, of free cutting steel OTHER RECTANGULAR | | E-8 |
| | | 5 | E-8 |
| 72149110 | ---- Mild steel bright bar | 5 | E-8 |
| 72149190 721499 | ---- Other OTHER 7214 | 5 | E-8 |
| 72149910 72149990 | ---- Of spring steel quality ---- Other | 5 | E-8 |
| 721510 | | | |
| | FR-CUT ST,C-FMD/FIN| 5 | E-8 |
| 72151000 | -- Of free-cutting steel, not further worked than cold-formed or cold- finished | 5 | E-8 |
| 721550 72155010 | OT COLD-FORMD/FINSH ---- Mild steel bright bar

str. 451

| 5 | E-8 |
| 72155090 721590 72159010 | ---- Other OTHER 7215 ---- Plated or coated with zinc | 5 | E-8 |
| 72159020 | ---- Plated or coated with other base metals ---- Other | 5 5 | E-8 |
| | | | E-8 |
| 72159090 | | 5 | E-8 |
| 721610 | U/I/H SECT,H-W<80MM -- U, I or H sections, not further worked than hot-rolled, hot-drawn or | | |
| 72161000 | extruded, of a height of less than 80 mm | | |
| 721621 | L SECT,HOT-WKD<80MM - L or T sections, not further worked than hot-rolled, hot-drawn or | 5 | E-8 |
| 72162200 721631 72163100 | extruded, of a height of less than 80 mm : --- T sections U SECT,HT-WKD=>80MM - U, I or H sections, not further worked than hot-rolled, hot-drawn or extruded of a height of 80 mm or more : --- U sections | 5 5 | E-8 E-8 |
| 721632 72163200 721633 | I SECT,HT-WKD=>80MM - U, I or H sections, not further worked than hot-rolled, hot-drawn or | 5 | E-8 |
| | extruded of a height of 80 mm or more : --- I sections H SECT,HT-WKD=>80MM | | |

| HS Code (2002) | Description | Base rate (1.4.2006) | Staging Category |

| 72163300 | - U, I or H sections, not further worked than hot-rolled, hot-drawn or | 5 | E-8 |
| 721640 | extruded of a height of 80 mm or more : --- H sections L/T SECT,H-WK=>80MM| | |
| 72164000 | -- L or T sections, not further worked than hot-rolled, hot-drawn or extruded, of a height of 80 mm or more | 5 | E-8 |
| 721650 | OTHER,HOT-WORKED | | |
| 72165000 | -- Other angles, shapes and sections, not further worked than hot- rolled, hot-drawn or extruded | 5 | RED |
| 721661 | FROM F-RLLD PRODUCT | | |
| 72166100 | - Angles, shapes and sections, not further worked than cold-formed or cold-finished : --- Obtained from flat-rolled products | 5 | E-8 |
| 721669 | NT FRM F-RLL PRODCT - Angles, shapes and sections, not further worked than cold-formed or | | |
| | | | RED |
| 72166900 | cold-finished : --- Other | 5 | |
| 721691 72169100 | O CD-WK FRM FR PROD - Other: --- Cold-formed or cold-finished from flat rolled products | 5 | E-8 |
| 721699 | OTHER 7216 | | |
| 72169910 | ---- Plated or coated with zinc | 5 | E-8 |
| 72169920 | ---- Plated or coated with base metals other than zinc ---- Slotted angles and slotted channels | 5 | E-8 |
| 72169930 72169940 | ---- Forged | 5 5 | E-8 E-8 |
| 72169990 | ---- Other | 5 | E-8 |
| 721710 | NOT PLATED/COATED | | |
| 72171010 | ---- Of a thickness of 18 SWG and below | 5 | E-8 |
| 72171020 | ---- Of a thickness above 18 SWG but up to 26 SWG | 5 | E-8 |
| | | | E-8 |
| 72171030 721720 | ---- Of a thickness above 26 SWG | 5 | |
| 72172010 | PLATED/COATD WZINC | 5 | E-8 |
| | ---- Of a thickness of 18 SWG and below | | |
| 72172020 | ---- Of a thickness above 18 SWG but up to 26 SWG | 5 | E-8 |
| 72172030 | ---- Of a thickness above 26 SWG | 5 | E-8 |
| 721730 | O PLTD/CTD WBSMET

str. 452

| | |
| 72173010 | ---- Of a thickness of 18 SWG and below | 5 | E-8 |
| 72173020 | | 5 | E-8 |
| 72173030 | ---- Of a thickness above 18 SWG but up to 26 SWG ---- Of a thickness above 26 SWG | 5 | E-8 |
| 721790 72179011 | OTHR < 0.25% CARBON --- Shaped and profiled wire : ----- Of cross section - half round | 5 | E-8 |
| 72179012 | --- Shaped and profiled wire : ----- Of cross section - flat and | 5 | E-8 |
| 72179013 | --- Shaped and profiled wire : ----- Of cross section - 'z' shaped | 5 5 | E-8 E-8 |
| 72179019 | --- Shaped and profiled wire : ----- Of cross section - other shapes | | |
| 72179091 72179092 | --- Other : ----- High tensile quality --- Other : ----- Electrode quality | 5 | E-8 |
| | --- Other : ----- Electric resistance wire (including electric resistance | 5 | E-8 |
| 72179093 | heating wire) | 5 | |
| 72179099 | --- Other : ----- Other | 5 | E-8 |
| 721810 | STNLSS ING+O PR FRM -- Ingots and other primary forms | | E-8 |
| 72181000 | RECTANGULR (NT SQR) | | E-8 |
| 721891 | - Other : --- Of rectangular (other than square) | 7.5 | |
| 72189100 | cross-section | | |
| 721899 | OTHER 7218 | 7.5 | E-8 |
| 72189910 | ---- Billets ---- Other | 7.5 | |
| 72189990 | | | |
| 721911 | | | E-8 |
| 72191111 | | 7.5 | E-8 RED |
| 721913 | H-RL,COIL>10MM THCK ----- Not exceeding 14 mm ----- Exceeding 14 mm Of a thickness of 4.75 Of a thickness of 3 mm or more but less than 4.75 mm H-RL,COIL <3MM THCK - Not further worked than hot-rolled, in coils : --- Of a thickness of less than 3 mm | 7.5 7.5 7.5 7.5 7.5 7.5 | RED RED E-8 E-8 E-8 RED |
| 72191112 721921 72192111 | HR,N COIL>10MM THCK --- Universal plates of stainless steel or heat resisting steel and 14 --- Other nickel chromium austenitic type : ----- Exceeding 14 ---- Other | 7.5 7.5 7.5 | RED RED |
| 72192132 72192141 72192142 72192190 721922 | --- Other chromium type : ----- Exceeding 14 mm --- Other nickel chromium austenitic type : ----- Not exceeding | 7.5 | RED |
| | mm mm | 7.5 7.5 | |
| 72191190 721912 72191200 | H-RL,COIL4.75-<10MM - Not further worked than mm or more but not exceeding H-RL,COIL 3-<4.75MM chromium type : ----- Not exceeding 14 mm --- Universal plates of stainless steel or heat resisting steel and | | RED RED |
| 72191300 721914 72191400 72192121 72192122 72192131 | --- Universal plates of stainless steel heat resisting steel, nickel chromium austenitic type: ----- Not exceeding 14 mm --- Universal plates of stainless steel heat resisting steel, nickel chromium austenitic type: ----- Exceeding 14 mm --- Other chromium type : ----- Not exceeding 14 mm --- Universal plates of stainless steel or heat resisting steel : ----- Chromium type | 7.5 7.5 | RED RED |
| 72192112 | ---- Other hot-rolled, in coils : --- 10 mm - Not further worked than hot-rolled, in coils : --- chromium type : ----- Exceeding 14 mm | 7.5 | RED |
| 72192211 | HR,N COIL 4.75-10MM | | |
| | | 7.5 | |
| | | | E-8 |

| HS Code | Description | Base rate (1.4.2006) | Staging Category |

| (2002) 72192212 | Universal plates of stainless steel or heat resisting steel | | |
|| --- : ----- Nickel chromium austenitic type | 7.5 | E-8 |
| 72192219 | --- Universal plates of stainless steel or heat resisting steel : ----- | 7.5 | E-8 |
| 72192291 | --- Other : ----- Chromium type austenitic type | 7.5

str. 453

| E-8 |
| 72192292 | --- Other : ----- Nickel chromium | 7.5 | E-8 |
| 72192299 721923 | --- Other : ----- Other HR,N COIL 3-<4.75MM | 7.5 | E-8 |
| 72192310 | ---- Chromium type ---- Nickel chromium austenitic type | 7.5 | E-8 |
| 72192320 | | 7.5 | E-8 |
| 72192390 | ---- Other HR,N COIL <3MM THCK | 7.5 | E-8 |
| 721924 | --- Chromium type, of a thickness : ----- Below | 7.5 | E-8 |
| 72192411 | 0.35 mm --- Chromium type, of a thickness : ----- 0.35 mm and above but below 0.56 mm | 7.5 | E-8 |
| 72192412 | --- Chromium type, of a thickness : ----- 0.56 mm and above but below | | |
| 72192413 | 0.90 mm | 7.5 | E-8 |
| 72192419 | --- Chromium type, of a thickness : ----- Other | 7.5 | E-8 |
| | --- Nickel chromium austenitic type, of a thickness : ----- Below 0.35 | 7.5 | E-8 |
| 72192421 | mm --- Nickel chromium austenitic type, of a thickness : ----- 0.35 mm and | | |
| 72192422 | above but below 0.56 mm --- Nickel chromium austenitic type, of a thickness : ----- 0.56 mm and | 7.5 | E-8 |
| 72192423 | above but below 0.90 mm | 7.5 | E-8 |
| 72192429 | --- Nickel chromium austenitic type, of a thickness : ----- Other | 7.5 | |
| 72192490 | ---- Other | 7.5 | E-8 |
| 721931 | COLD-RLL=>4.75MM TH | | E-8 |
| 72193111 | --- Chromium type : ----- Not exceeding 14 mm | 7.5 | E-8 E-8 |
| 72193112 | --- Chromium type : ----- Exceeding 14 mm --- Nickel chromium austenitic type : ----- Not | 7.5 | |
| 72193121 | exceeding 14 mm --- Nickel chromium austenitic type : ----- Exceeding 14 mm | 7.5 | E-8 |
| 72193122 | | | |
| 72193190 | ---- Other COLD-RLLD 3-<4.75MM | 7.5 7.5 | E-8 E-8 |
| 721932 | | | |
| 72193210 | ---- Chromium type | 7.5 | E-8 |
| 72193220 72193290 | ---- Nickel chromium austenitic type | 7.5 | E-8 |
| 721933 72193310 | ---- Other | 7.5 | E-8 |
| | COLD-RLL>1<3MM THCK | 7.5 | RED |
| | ---- Chromium type | 7.5 | RED |
| 72193320 72193390 | ---- Nickel chromium austenitic type ---- Other | 7.5 | RED |
| 721934 | .5-1MM TH | | |
| 72193410 | COLD-RLLD ---- Chromium type | 7.5 | E-8 |
| 72193420 | ---- Nickel chromium austenitic type | 7.5 | E-8 |
| 72193490 | ---- Other COLD-RLL<.5MM THICK | 7.5 | E-8 |
| 721935 72193510 | ---- Chromium type | 7.5 | E-8 |
| 72193520 | ---- Nickel chromium austenitic type | 7.5 | E-8 |
| 72193590 | ---- Other | | |
| 721990 | OTHER 7219 | 7.5 | E-8 |
| 72199011 72199012 | --- Sheets and plates : ----- Thickness more than 4.75 mm --- Sheets and plates : ----- Thickness 3 mm to 4.75 mm | 7.5 | RED |
| 72199013 | --- Sheets and plates : ----- Thickness less than 3 mm | 7.5 | |
| | | | RED |
| 72199090 | ---- Other | 7.5 | RED |
| 722011 | H-RLL =>4.75MM THCK ---- Skelp for pipes and tubes | 7.5 7.5 | RED E-8 |
| 72201110 72201121 | --- Strips for pipes and tubes (other than skelp) : ----- Chromium type --- Strips for pipes and tubes (other than skelp) : ----- Nickel chromium | 7.5 | E-8 |
| 72201122 | austenitic type | 7.5 | E-8 |
| | --- Strips for pipes and tubes (other than skelp) : ----- Other | | |
| 72201129 72201190 | ---- Other | 7.5 7.5 | E-8 E-8 |
| 72201210 | ---- Skelp for pipes and tubes --- Strips for pipes and tubes (other than skelp) : ----- Chromium type --- Strips for pipes and tubes (other than skelp) : ----- Nickel chromium | 7.5 7.5 | E-8 E-8 |
| 72201221 72201222 | | 7.5 | E-8 |
| | austenitic type --- Strips for pipes and tubes (other than skelp) : ----- Other | | |
| 72201229 | | 7.5 | |
| 72201290 | ---- Other | 7.5 | E-8 E-8 |
| 722020 72202010 | COLD-ROLLED STNLESS ---- Skelp for pipes and tubes --- Strips for pipes and tubes (other than skelp) : ----- Chromium type | 7.5 7.5 | E-8 |
| 72202021 72202022 | --- Strips for pipes and tubes (other than skelp) : ----- Nickel chromium austenitic type | 7.5 | E-8 E-8 |
| 72202029 | --- Strips for pipes and tubes (other than skelp) : ----- Other ---- Other | 7.5 | E-8 |
| 72202090 722090 | OTHER 7220 | | |
| | | 7.5 | E-8 |
| 72209010 72209021 | ---- Skelp (strips for pipes and tubes) --- Strips for pipes and tubes (other than skelp) : ----- Chromium | 7.5 | E-8 |
| 72209022 | type --- Strips for pipes and tubes (other than skelp) : ----- Nickel | 7.5 | E-8 |
| | chromium austenitic type | 7.5 | E-8 |
| 72209029 | --- Strips for pipes and tubes (other than skelp) : ----- Other | | |
| | ---- Other | 7.5 | E-8 |
| 72209090 | | 7.5 | |
| 722100 | BR+RD,HR,STNLS,COIL | | E-8 |
| 72210011 | --- Bright bars : ----- Chromium type | 7.5 | E-8 |

str. 454

| HS Code | Description | Base rate | Staging |

| (2002) | type | (1.4.2006) | Category |
| 72210012 | --- Bright bars : ----- Nickel chromium austenitic | 7.5 | E-8 |
| 72210019 | --- Bright bars : ----- Other | 7.5 7.5 | E-8 |
| 72210090 722211 | ---- Other OT,H-W,CIRC C-SECTN | ---- Other OT,H-W,CIRC C-SECTN | E-8 |
| 72221111 | Bright bars : ----- Chromium type | 7.5 | E-8 |
| 72221112 | --- --- Bright bars : ----- Nickel chromium austenitic type --- | 7.5 | E-8 |
| 72221119 | Bright bars : ----- Other | 7.5 | E-8 |
| 72221191 | --- Other : ----- Chromium type | 7.5 | E-8 |
| 72221192 | --- Other : ----- Nickel chromium austenitic type --- Other : ----- Other | 7.5 | E-8 |
| 72221199 | | 7.5 | E-8 |
| 722219 | OT,NT CIRC CRSS-SEC | | |
| 72221911 | --- Bright bars : ----- Chromium type | 7.5 | E-8 |
| 72221912 | --- Bright bars : ----- Nickel chromium austenitic type --- Bright bars : ----- Other | 7.5 | E-8 |
| 72221919 72221991 | --- | 7.5 7.5 | E-8 |
| 72221992 | Other : ----- Chromium type : ----- Nickel | | E-8 |
| | --- Other chromium austenitic type | 7.5 | E-8 |
| 72221999 | --- Other : ----- Other | 7.5 | |
| 722220 | OTH,COLD-FORM/FINSH | | E-8 |
| 72222011 | --- Bright bars : ----- Chromium type | 7.5 | E-8 |
| 72222012 | --- Bright bars : ----- Nickel chromium austenitic type --- | 7.5 | E-8 |
| 72222019 | Bright bars : ----- Other | 7.5 | E-8 |
| 72222091 | -- Other : ----- Chromium type austenitic | 7.5 | E-8 |
| 72222092 | -- Other : ----- Nickel chromium type -- | 7.5 | E-8 |
| 72222099 722230 | Other : ----- Other OTHER BARS AND RODS | 7.5 | E-8 |
| 72223011 | --- Bright bars : ----- Chromium type | 7.5 | E-8 |
| 72223012 | --- Bright bars : ----- Nickel chromium austenitic type | 7.5 | E-8 |
| 72223019 | Bright bars : ----- Other | 7.5 | E-8 |
| | --- Other : ----- Chromium type | | |
| 72223091 72223092 | --- --- Other : ----- Nickel chromium austenitic type | 7.5 7.5 | E-8 E-8 |
| 72223099 | --- Other : ----- Other | 7.5 | E-8 |
| 722240 | ANGLE,SHAPE,SECTION ---- Of thickness of 80 mm and above | | |
| 72224010 72224020 | ---- Of below 80 mm | 7.5 7.5 | E-8 E-8 |
| 722300 72230010 | STAINLSS STEEL WIRE ---- Electrode quality | 7.5 | E-8 |
| 72230091 | | | |
|| --- Other : ----- Of thickness of above 1.5 mm exceeding | 7.5 | E-8 |
| 72230092 | --- Other : ----- Of thickness of 0.46 mm and above but not 1.5 mm | 7.5 | E-8 |
| 72230099 | --- Other : ----- Of thickness of below 0.46 mm | | |
| | | 7.5 | E-8 |
| 722410 | INGOT+OTH PRIM FORM | | |
| 72241000 | -- Ingots and other primary forms S-FIN PROD,N STNLSS | 7.5 | E-8 |
| 722490 72249010 72249020 | ---- Of tool steel quality ---- Of die steel quality | 7.5 7.5 | E-8 E-8 |
| 72249030 72249040 | ---- Of cobalt bearing high speed steel ---- Forged blanks of alloy steel | 7.5 | E-8 E-8 |
| | quality --- Other : ----- Billets | 7.5 | |
| 72249091 | | | |
| 72249099 722511 | --- Other : ----- Other GRN-ORIENT SIL ELEC | 7.5 | E-8 |
| | | 7.5 | E-8 |
| | - Of silicon-electrical steel : --- Grain-oriented | | |
| 72251100 | SIL EL,NT GRN-ORIEN - Of silicon-electrical steel : --- Other | 7.5 | E-8 |
| 722519 72251900 | | 7.5 | E-8 |
| 72252011 72252019 | --- Hot-rolled : ----- In coils --- Hot-rolled : ----- Not in coils --- Cold-rolled : ----- In coils | 7.5 7.5 | E-8 E-8 |
| 72252021 | | 7.5 | E-8 |
| 72252029 722530 | --- Cold-rolled : ----- Not in coils OTH,HT-RLLD,IN COIL | 7.5 | E-8 |
| | ---- Of spring steel quality | | |
| 72253010 | | 7.5 | E-8 |
| 72253090 722540 72254011 | ---- Other OTH HT-RLLD,NT COIL --- Of a thickness of above 4.75 mm : ----- Boiler quality | 7.5 | E-8 |
| | | 7.5 | E-8 |
| 72254012 | --- Of a thickness of above 4.75 mm : ----- Pressure vessel quality | 7.5 | E-8 |
| 72254013 72254019 | --- Of a thickness of above 4.75 mm : ----- High tensile quality --- Of a thickness of above 4.75 mm : ----- Other | 7.5 | E-8 E-8 |
| | ---- Of a thickness of 3 mm and above but not exceeding 4.75 | 7.5 | E-8 |
| 72254020 72254030 | mm | 7.5 | E-8 |
| 722550 72255010 72255020 | ---- Of a thickness of below 3 mm OTHER COLD-ROLLED ---- Of a thickness of less than 3 mm | 7.5 | |
| 72255030 | ---- Of a thickness of 3 mm to 4.75 mm ---- Of a thickness of above 4.75 mm | 7.5 7.5 | RED RED |
| 722591 | | 7.5 | RED |
| | O ELEC PLT/CTD ZINC - Other : --- Electrolytically plated or coated with | 7.5 | |
| 72259100 722592 | zinc O PLT/CTD ZNC,NT EL | 7.5 | E-8 E-8 |
| 72259200 722599 | - Other : --- Otherwise plated or coated with zinc OTHER 7225 | | |
| 72259900 | - Other : --- Other | 7.5 | E-8 |
| 722611 72261100 | SIL EL STL,GRAIN-OR | 7.5 | E-8 |
| 722619 72261900 | - Of silicon-electrical steel : --- Grain-oriented SIL EL STL,N GRN-OR - Of silicon-electrical steel : --- Other | | E-8 |
| | | 7.5 | |

| HS Code | Description | Base rate | Staging |

| (2002) | | (1.4.2006) | Category |
| 722620 | OF HIGH-SPEED STEEL | 7.5 | E-8 |
| 72262011 72262012 | --- Hot-rolled : ----- In coils

str. 455

| 7.5 | E-8 |
| 72262021 | --- Hot-rolled : ----- Other --- Cold-rolled : ----- In coils | 7.5 | |
| 72262022 | --- Cold-rolled : ----- Other | 7.5 | E-8 E-8 |
| 72262030 | ---- Hoops and strips | 7.5 | E-8 |
| 722691 | OTHER HOT-ROLLED ---- Of a thickness of below 3 mm | 7.5 | E-8 |
| 72269110 | ---- Of a thickness of 3 mm and above but not exceeding 4.75 | 7.5 | E-8 |
| 72269120 | mm ---- High tensile quality of a thickness of above 4.75 mm | | |
| 72269130 | ---- Other | 7.5 | E-8 |
| 72269190 | | 7.5 | E-8 |
| 722692 72269210 | OTHER COLD-ROLLED ---- Of a thickness of below 3 | 7.5 | E-8 |
| 72269220 | mm ---- Of a thickness of 3 mm and above but not exceeding 4.75 ---- Of a thickness of above 4.75 mm | | |
| 72269230 | mm | 7.5 | E-8 |
| 722693 | O ELEC PLTD/CTD ZNC | 7.5 | E-8 |
| 72269300 | - Other: --- Electrolytically plated or coated with zinc O PLT/CTD ZINC,N EL | | |
| 722694 | | 7.5 | E-8 |
| 72269400 | - Other: --- Otherwise plated or coated with zinc | 7.5 | E-8 |
| 722699 | OTHER 7226 | | |
| 72269910 | ---- Of a thickness of above 4.75 mm | 7.5 | E-8 |
| 72269920 | ---- Of a thickness of above 3 mm and but not exceeding 4.75 mm | 7.5 | E-8 |
| 72269930 | ---- Of a thickness of below 3 mm | 7.5 | E-8 |
| 72269940 | ---- Skelp (strips for pipes and tubes) | 7.5 | E-8 |
| 72269951 | --- Hoops and strips : ----- Hot rolled | 7.5 | E-8 |
| 72269952 | --- Hoops and strips : ----- Cold rolled | 7.5 | E-8 |
| 72269953 | --- Hoops and strips : ----- Of spring steel, other than skelp saw blades | 7.5 | E-8 |
| 72269960 | ---- Skelps and strips for razor blades and | 7.5 | E-8 |
| 72269990 | ---- Other OF HIGH-SPEED STEEL | 7.5 | E-8 |
| 722710 72271000 | -- Of high speed steel | 7.5 | E-8 |
| 722720 | SILICO-MANGNESE STL | | |
| 72272000 | -- Of silico-manganese steel | 7.5 | E-8 |
| 722790 | OTHER 7227 | | |
| 72279010 | ---- Valve spring steel quality ---- Other spring steel quality

str. 456

| 7.5 7.5 | EXC EXC |
| 72279020 72279030 | ---- Ball bearing quality | 7.5 | EXC |
| 72279040 | | | |
| 72279050 | ---- Cold heading quality ---- Lead-free cutting | 7.5 7.5 | EXC EXC |
| 72279060 | quality ---- Sulphur free cutting quality | 7.5 | EXC |
| 72279090 722810 | ---- Other | 7.5 | EXC |
| 72281010 | OF HIGH-SPEED STEEL ---- Bright bars | 7.5 | E-8 |
| 72281090 | ---- Other | 7.5 | E-8 |
| 722820 72282000 | SILICO-MANGNESE STL -- Bars and rods, of | | |
| 722830 | silico-manganese steel HOT-WORKED | 7.5 | RED |
| | OTHER --- Bright bars : ----- Of alloy tool steel | | |
| | | 7.5 | E-8 |
| 72283011 | Bright bars : ----- Other | | |
| 72283019 | --- --- Other : ----- Lead bearing steel | 7.5 | E-8 |
| 72283021 | --- | 7.5 | E-8 E-8 |
| 72283022 | Other : ----- Spring steel | 7.5 7.5 | E-8 |
| 72283023 72283024 | --- Other : ----- Sulphur bearing steel Other : ----- Tool and die steel | | |
| 72283029 | --- --- Other : ----- Other | 7.5 7.5 | E-8 |
| 722840 | OTHER FORGED -- Other bars and rods, not further worked than forged | | E-8 |
| 72284000 722850 | OTH COLD-FORM/FINSH | 7.5 7.5 | E-8 E-8 |
| 72285010 72285090 722860 72286011 72286012 | ---- Of engine valves and cold heading steel ---- Other OTHER BARS AND RODS --- Bright bars : ----- Of alloy tool steel --- Bright bars : ----- Other | 7.5 7.5 7.5 | E-8 E-8 E-8 E-8 |
| 72286091 72286092 72286093 72286094 | --- Other : ----- Lead bearing steel --- Other : ----- Spring steel --- Other : ----- Sulphur bearing steel | 7.5 7.5 | E-8 E-8 |
| | --- Other : ----- Tool and die steel | 7.5 | |
| | | | E-8 |
| 722870 72287011 | --- Other : ----- Other | 7.5 | E-8 |
|| extruded : ----- Of 80 mm or more | 7.5 7.5 | E-8 |
| 72286099 72287012 72287021 72287022 722880 72288010 72288020 72288090 | ANGLE,SHAPE,SECTION --- Not further worked than hot-rolled, hot-drawn or --- Not further worked than hot-rolled, hot-drawn or extruded : ----- Of less than 80 mm --- Not further worked than cold-formed or cold-finished : ----- Of 80 mm or more --- Not further worked than cold-formed or cold-finished : ----- Of less than 80 mm O HOLLOW DRLL BR+RD ---- Of alloy steel ---- Of non alloy steel, forged ---- Other | 7.5 7.5 7.5 7.5 7.5 7.5 | E-8 E-8 E-8 E-8 E-8 E-8 E-8 |
| 72291000 | -- Of high speed steel | 7.5 | |
| | OF HIGH-SPEED STEEL | | |
| 722910 | | | |

| HS Code (2002) | Description

str. 457

| Base rate (1.4.2006) | Staging Category |

| 722920 | SILICO-MANGNESE STL -- Of silico-manganese steel | 7.5 | E-8 |
| 72292000 722990 | OTHER 7229| | |
| 72299011 | --- Tinned wire, bronze coated wire, trapezoidal wire, half round wire, crimped wire and copper coated wire, not insulated : ----- Tinned wire | 7.5 | RED |
| 72299012 | --- Tinned wire, bronze coated wire, trapezoidal wire, half round wire, crimped wire and copper coated wire, not insulated : ----- Bronze coated wire | 7.5 | RED |
| 72299013 | --- Tinned wire, bronze coated wire, trapezoidal wire, half round wire, crimped wire and copper coated wire, not insulated : ----- Trapezoidal wire | 7.5 | RED |
| 72299014 | --- Tinned wire, bronze coated wire, trapezoidal wire, half round wire, crimped wire and copper coated wire, not insulated : ----- Half round --- Tinned wire, bronze coated wire, trapezoidal wire, half round wire, | 7.5 | RED |
| 72299015 | crimped wire and copper coated wire, not insulated : ----- Crimped wire --- Tinned wire, bronze coated wire, trapezoidal wire, half round wire, | 7.5 | RED |
| 72299016 | crimped wire and copper coated wire, not insulated : ----- Copper coated wire | 7.5 | RED |
| 72299021 | --- Electrode quality, wire rope quality and ACSR quality not insulated : ----- Electrode quality : | 7.5 | RED |
| 72299022 | --- Electrode quality, wire rope quality and ACSR quality not insulated ----- Wire rope quality : | 7.5 | RED |
| 72299023 72299031 | --- Electrode quality, wire rope quality and ACSR quality not insulated ----- ACSR quality --- Wire (excluding wire type lead), spring, high tensile, hardened and | 7.5 | RED |
| 73024000 730290 | -- Fish-plates and sole plates OTHER 7302 | 12.5 | |
| 730210 73029090 | tempered wires, not insulated : ----- Wire (excluding wire type lead) RAILWAY,TRMWAY RAIL ---- Other CAST IRON TUBE,ETC | 7.5 | RED |
| 72299032 | --- Wire (excluding wire type lead), spring, high tensile, hardened and tempered wires, not insulated : ----- Spring wire --- Wire (excluding wire type lead), spring, high tensile, hardened and | 7.5 | RED |
| 72299033 | tempered wires, not insulated : ----- High tensile wire --- Wire (excluding wire type lead), spring, high tensile, hardened and | 7.5 | RED |
| 72299034 | tempered wires, not insulated : ----- Hardened and tempered wire | 7.5 | RED |
| 72299040 72299051 | ---- Other wire --- Shaped and profiled wires of cross-section : ----- Half round | 7.5 7.5 | RED |
| 72299052 | --- Shaped and profiled wires of cross-section : ----- Flat and | 7.5 | RED RED |
| 72299053 72299054 | --- Shaped and profiled wires of cross-section : ----- 'L' shape --- Shaped and profiled wires of cross-section : ----- 'Z' shape | 7.5 7.5 | RED RED |
| 72299059 72299060 72299070 | --- Shaped and profiled wires of cross-section : ----- Other ---- Electric resistance wire (including electric resistance heating wire) Crimped wire | 7.5 7.5 | RED RED |
| 72299090 | ---- ---- Other | 7.5 | RED |
| | SHEET PILING | 7.5 | RED |
| 730110 73011000 | -- Sheet piling | 12.5 | E-8 |
| 730120 73012010 73012090 | WELDED ANGLES,SHAPES ---- Steel slotted angles ---- Other | 12.5 12.5 | E-8 E-8 |
| 73021010 73021020 | ---- For railways ---- For tramways ---- Other | 12.5 12.5 | E-8 E-8 |
| 73021090 | SWTCHBLDS,X-ING FRG | 12.5 | E-8 |
| 730230 73023000 | -- Switch blades, crossing frogs, point rods and other crossing pieces FISH,SOLE PLATES | 12.5 | E-8 |
| 730240 | | | E-8 |
| 73029010 | ---- Material for jointing or fixing rails | 12.5 12.5 | E-8 E-8 |
| 730300 | | | |
| 73030010 73030020 | ---- Rain water pipe ---- Soil pipe | 12.5 12.5 | E-8 E-8 |
| 73030030 73030090 | ---- Spun pipe ---- Other | 12.5 | E-8 E-8 |
| 730410 | | 12.5 | |
| 73041011 | OIL/GAS PIPELINE --- Pipes of iron or steel : ----- Of iron | 12.5 | E-8 |
| 73041019 73041021 73041029 | --- Pipes of iron or steel : ----- Other --- Blanks for tubes and pipes: ----- Of Iron --- Blanks for tubes and pipes: ----- Other | 12.5 12.5 | E-8 E-8 E-8 |
| 730421 73042110 73042190 730429 | OIL,GAS DRILLING ---- Of iron | 12.5 | |
| | ---- Other CAS+TUB OIL,GS DRLL | 12.5 | E-8 |
| | | 12.5 | E-8 |
| 73042910 73042990 | ---- Of iron | 12.5 | E-8 E-8 |
| 730431 | ---- Other O,COLD-WRKD,CIR C-S | 12.5 | E-8 |
| 73043111 73043119 73043121 | --- Up to 114.3 mm outer diameter : ----- Of iron --- Up to 114.3 mm outer diameter : ----- Other | 12.5 12.5 | E-8 |
| 73043129 | --- Above 114.3 mm but up to 219.1 mm outer diameter : ----- Of iron --- Above 114.3 mm but up to 219.1 mm outer diameter : ----- Other | 12.5 | E-8 |
| 73043131 | --- Above 219.1 mm outer diameter : ----- Of iron | 12.5 | E-8 |
| 73043139 | --- Above 219.1 mm outer diameter : ----- Other | 12.5 12.5 | E-8 E-8 |
| 730439 73043911 | O CIR CS,N CLD-WRKD --- Up to 114.3 mm outer diameter : ----- Of iron | 12.5 | E-8 |

| HS Code | | Base rate | Staging |

| (2002) | Description | (1.4.2006) | Category |
| 73043919 | Up to 114.3 mm outer diameter : ----- Other | 12.5 | E-8 |
| 73043921 | --- --- Above 114.3 mm but up to 219.1 mm outer diameter : ----- Of iron | 12.5 | E-8 |
| 73043929 | --- Above 114.3 mm but up to 219.1 mm outer diameter : ----- Other | 12.5 | E-8 |
| 73043931 | --- Above 219.1 mm outer diameter : ----- Of iron | 12.5 | E-8 |
| 73043939 | --- Above 219.1 mm outer diameter : ----- Other | 12.5 | E-8 |
| 730441 O CIR CS,SS,CLD-WKD or| 730441 O CIR CS,SS,CLD-WKD or| 730441 O CIR CS,SS,CLD-WKD or| 73044

str. 458

1 O CIR CS,SS,CLD-WKD or|
| 73044100 | - Other, of circular cross-section, of stainless steel : --- Cold-drawn cold-rolled (cold-reduced) | 12.5 | E-8 |
| 730449 73044900 | O CIR CS,SS,N CLD-W - Other, of circular cross-section, of stainless steel : --- Other | 12.5 | E-8 |
| 730451 73045110 | O,CIR CS,AL ST,C-WK ---- Up to 114.3 mm outer diameter | 12.5 | E-8 |
| 73045120 | ---- Above 114.3 mm but up to 219.1 mm outer diameter | 12.5 | E-8 |
| | ---- Above 219.1 mm outer diameter | | |
| 73045130 | O,CIR CS,A S,N C-WK | 12.5 | E-8 |
| 730459 73045910 | ---- Up to 114.3 mm outer diameter | 12.5 | E-8 |
| | ---- Above 114.3 mm but up to 219.1 mm | | |
| 73045920 | outer diameter ---- Above 219.1 mm outer diameter | 12.5 | E-8 |
| 73045930 730490 | OTHER 7304 | 12.5 | E-8 |
| 73049000 | -- Other | 12.5 | E-8 |
| 730511 73051111 | OIL/G P,L SB ARC WD --- Galvanised pipes : ----- Of | 12.5 | E-8 |
| 73051119 | iron | | |
| | --- Galvanised pipes : ----- Other | 12.5 | E-8 |
| 73051121 73051129 | --- Non-galvanised pipes : ----- Of iron --- Non-galvanised pipes : ----- Other | 12.5 | E-8 |
| | O OIL/GS P,LONG WLD | 12.5 | E-8 |
| 730512 | | | |
| 73051211 73051219 | --- Galvanised pipes : ----- Of iron --- Galvanised pipes : ----- Other | 12.5 12.5 | E-8 E-8 |
| 73051221 | --- Non-galvanised pipes : ----- Of iron | | E-8 |
| | --- Non-galvanised pipes : ----- Other | 12.5 | |
| 73051229 | OTHER OIL/GAS PIPE | 12.5 | E-8 |
| 730519 73051911 | --- Galvanised pipes : ----- Of iron | | E-8 |
| 73051919 | --- Galvanised pipes : ----- Other | 12.5 12.5 | E-8 |
| 73051921 | --- Non-galvanised (black) pipes --- Non-galvanised (black) | 12.5 | E-8 |
| 73051929 730520 | : ----- Of iron pipes : ----- Other CASING F OIL/GS DRL | 12.5 | E-8 |
| 73052010 | | | |
| | ---- Of iron ---- Other | 12.5 | E-8 E-8 |
| 73052090 | OT PIPE,LONGIT WELD | 12.5 | E-8 |
| 730531 73053110 | ---- Of iron | 12.5 | |
| 73053190 730539 | ---- Other OTH,N LONGIT WELDED | 12.5 | E-8 |
| 73053910 | ---- Of iron | 12.5 | E-8 |
| 73053990 | ---- Other | 12.5 | E-8 |
| 730590 | OTHER 7305 | 12.5 | |
| 73059010 73059021 | ---- High pressure hydroelectric conduits of steel --- ERW precision tubes : ----- Of iron Other | 12.5 | E-8 E-8 |
| 73059029 73059091 | --- ERW precision tubes : ----- --- Other : ----- Of iron | 12.5 | E-8 |
| 73059099 | --- Other : ----- Other | 12.5 | E-8 |
| | | 12.5 | E-8 |
| 730610 73061011 | OT PIPE FOR OIL/GAS --- Galvanised pipes : ----- Of | 12.5 | E-8 |
| | iron --- Galvanised pipes : ----- Other | | |
| 73061019 | | 12.5 | E-8 |
| 73061021 | --- Non-galvanised pipes : ----- Of iron Other | 12.5 | E-8 E-8 |
| 73061029 730620 | --- Non-galvanised pipes : ----- O CASE+TB F O/GS DR ---- Of iron | 12.5 | |
| 73062010 | ---- Other | 12.5 | E-8 |
| 73062090 | O,WELD,CIR | 12.5 | |
| 730630 | CR-SECTN | | E-8 |
| 73063010 | ---- Of iron ---- Other | 12.5 | E-8 |
| 73063090 730640 | O,WLD,CIR CS,ST STL | 12.5 | E-8 |
| 73064000 | -- Other, welded, of circular cross-section, of stainless steel CS,O AL STL | | E-8 |
| 730650 | O,WLD,C | 12.5 | |
| 73065000 | -- Other, welded, of circular cross-section, of other alloy steel | | |
| 730660 | O,WELD,N CIR C-SECT | 12.5 | E-8 |
| 73066010 | ---- Of iron ---- Other 7306 | 12.5 | E-8 |
| 73066090 730690 | | 12.5 | E-8 |
| 73069011 73069019 | OTHER --- ERW precision tubes : ----- Of iron Other | 12.5 | |
| | --- ERW precision tubes : ----- | | SEN |
| 73069090 | ---- Other | 12.5 | SEN |
| | | | SEN |
| 730711 73071110 | CAST,N-MALL CAST IR | 12.5 | E-8 |
| 73071120 | ---- Sponge iron cast fittings ---- SG iron cast fittings | 12.5 12.5 | |
| 73071190 730719 | ---- Other OTHER CAST | 12.5

str. 459

| E-8 E-8 |
| 73071900 | FITTINGS - Cast fittings : --- Other | | E-8 |
| 730721 73072100 | STNLSS STEEL FLANGE - Other, of stainless steel : --- Flanges | 12.5 12.5 | E-8 |
| 730722 73072200 | ST STL THR ELBW,ETC - Other, of stainless steel : --- Threaded elbows, bends and sleeves | | E-8 |
| | | 12.5 | |

| HS Code | Description | Base rate | Staging Category |

| (2002) 730723 | ST STL BUTT WELDING | (1.4.2006) | |
| 73072300 | - Other, of stainless steel : --- Butt welding fittings | 12.5 | E-8 |
| 730729 73072900 | OTH STAINLESS STEEL - Other, of stainless steel : --- Other | 12.5 | E-8 |
| 730791 | OTHER FLANGES | | |
| 73079110 | ---- Galvanised | 12.5 | E-5 |
| 73079190 730792 | ---- Other O THR ELBW,BEND,ETC | 12.5 | E-5 |
| 73079210 | ---- Galvanised | 12.5 | E-8 |
| 73079290 | ---- Other | 12.5 | E-8 |
| 730793 | OTHER BUTT WELDING | | |
| 73079310 | ---- Galvanised | 12.5 | E-8 |
| 73079390 | ---- Other | 12.5 | E-8 |
| 730799 | OTHER 7307 | | |
| 73079910 | ---- Galvanised | 12.5 | E-8 |
| 73079990 730810 | ---- Other BRIDGE+BRIDGE SECTN | 12.5 | E-8 |
| 73081000 | | | |
| 730820 | -- Bridges and bridge-sections TOWER+LATTICE MASTS | 12.5 | E-8 |
| 73082011 73082019 | --- Towers, whether or not assembled : ----- For transmission line --- Towers, whether or not assembled : ----- Other | 12.5 | E-8 |
| 73082020 | ---- Lattice masts | 12.5 12.5 | E-8 E-8 |
| 730830 | DOOR,WNDW,FRM,THRSH | | |
| | | 12.5 | E-8 |
| 73083000 730840 | -- Doors, windows and their frames and thresholds for doors PROP EQP F SCAFF,ET | | |
| 73084000 | -- Equipment for scaffolding, shuttering, propping or pit-propping | 12.5 | E-8 |
| 730890 73089010 | OTHER 7308 ---- Beams, channels, pillars and girders prepared for use in | 12.5 | E-5 |
| 73089020 | ---- Drop rods | 12.5 | E-5 |
| 73089030 | ---- Hatchway, rails and bulkheads for ships or boats and parts of | 12.5 | E-5 |
| | ---- Galvanised tension bars | | |
| 73089040 73089050 | hull ---- Structures and super structures for mining | 12.5 | E-5 |
| 73089060 | ---- Truss rods | 12.5 12.5 | E-5 E-5 |
| 73089070 73089090 | ---- Tubular steel poles for electric transmission and distribution lines ---- Other | 12.5 | E-5 |
| 730900 | TANK,ET>300LT CAPAC | 12.5 | E-5 |
| 73090010 | ---- Galvanized iron tanks | 12.5 | E-5 |
| 73090020 | ---- Galvanized iron barrels and drums | 12.5 | E-5 |
| 73090030 | ---- Pressed steel tanks | 12.5 | E-5 |
| 73090040 | ---- Pressure vessels | 12.5 | E-5 |
| 73090090 | ---- Other | 12.5 | E-5 |
| 73101010 73101020 | ---- Tin plate containers ---- Trunks and cases | 12.5 | E-8 |
| 73101090 731021 | ---- Other | 12.5 | E-8 |
| | CAN,CLS BY | 12.5 | E-8 |
| 73102110 73102190 | SLDR<50L ---- Tin plate containers ---- Other | 12.5 12.5 | E-8 E-8 |
| 731029 73102910 | O TANK,ETC<50LT CAP ---- Tin plate containers ---- Trunks and cases | 12.5 | E-8 |
| 73102920 | | 12.5 | E-8 |
| 73102990 | ---- Other | 12.5 | E-8 |
| 731100 | CONT F COMP/LQFD GS | | |
| 73110010 | ---- Liquefied petroleum gas (LPG) cylinder| 12.5 | E-8 |
| 73110020 | ---- Low pressure cylinder (working pressure up to 35.2 kg/sq.cm other than LPG) | 12.5 | E-8 |
| 73110030 | ---- High pressure cylinder (working pressure exceeding 35.2 | 12.5 | E-8 |
| 73110090 | | 12.5 | E-8 |
| 731210 | kg/sq.cm) ---- Other | | |
| 73121010 | STRND WRE,ROPE,CABL ---- Wire ropes, black | 12.5 | E-8 |
| 73121020 | ---- Wire ropes, galvanised | 12.5 | E-8 |
| 73121030 | ---- Stranded wire | 12.5 | E-8 |
| 73121090 731290 | ---- Other | 12.5 | E-8 |
| 73129000 | OTHER | | |
| | 7312 | | |
| 731300 | -- Other BARB,TWST WRE F FNC | 12.5 | E-8 |
| 73130010 73130020 | ---- Barbed wire ---- Twisted hoop or single flat wire, barbed or not, and loosely twisted double wire, of a kind used for fencing | 12.5 12.5 | E-8 E-8 |
| 731412 73141200 731413 | NDLSS BND,STNLSS ST - Woven cloth : --- Endless bands for machinery, of stainless steel NDLSS BND,N STNL ST | 12.5 | E-8 |
| 73141300 731414 | - Woven cloth : --- Other endless bands for machinery OT WV,STNLESS STEEL | 12.5 | E-8 |
| 73141410 | ---- Wire gauze (wire cloth, wire mesh) | | |
| 731419 | ---- Other | 12.5 | E-8 |
| 73141490 | OTH WV,N STNLSS STL | | E-8 |
| 73141910 73141990 | ---- Wire gauze (wire cloth, wire mesh) | 12.5 12.5 | |
| 731420 73142010 | ---- Other GRLL,ET3MMCS,100CM2 ---- Wire netting | 12.5 | E-8 E-8 |
| | | 12.5 | E-8 |

| HS Code (2002) | Description | Base rate (1.4.2006) | Staging Category |

| 73142090 731431 | ---- Other O WLD INT,PLT WZNC | 12.5 | E-8 |
| 73143100 | - Other grill, netting and fencing, welded at the intersection : --- Plated or coated with zinc| 12.5 | E-8 |
| 731439 | O WLD INT,N PLWZN | | |
| 73143900 | - Other grill, netting and fencing, welded at the intersection : --- Other | 12.5

str. 460

| E-8 |
| 731441 | O,N WLD INT,PLWZN | | |
| 73144110 | ---- Wire netting | 12.5 | E-8 |
| 73144190 731442 | ---- Other O,N WLD INT,CT WPL | 12.5 | E-8 |
| 73144210 | | 12.5 | E-8 |
| | ---- Wire netting | | |
| 73144290 731449 | ---- Other | 12.5 | E-8 |
| 73144910 | OT,N WLDD AT INTRSC ---- Wire netting | | |
| 73144990 | ---- Other | 12.5 | E-8 |
| | | 12.5 | E-8 |
| 731450 | O GRLL,ET,EXPND MET | | |
| 73145000 | -- Expanded metal | 12.5 | E-8 |
| 731511 | ARTCLTD LINK,ROLLER | | |
| 73151100 | - Articulated link chain and parts thereof : --- Roller chain OTHER ARTICLTD LINK | 12.5 | E-8 |
| 731512 | ---- Lifting and hoisting chain | 12.5 | E-8 |
| 73151210 73151220 | ---- Ship chain | | |
| 73151290 | ---- Other | 12.5 12.5 | E-8 E-8 |
| 731519 | | | |
| 73151900 | PTS OF ARTCLTD LINK - Articulated link chain and parts thereof : --- Parts | 12.5 | E-8 |
| 731520 | ARTICULTD LINK,SKID | | |
| 73152000 | -- Skid chain | 12.5 | E-8 |
| 731581 | OTHER,STUD LINK | | E-8 |
| 73158100 | - Other chain : --- Stud-link | 12.5 | E-8 |
| 731582 73158200 | OTH,WLDD LINK,NESOI - Other chain : --- Other, welded link | 12.5 | |
| | OTHER CHAIN,NESOI - Other chain : --- Other | | |
| 731589 73158900 | OTHR PARTS OF CHAIN | 12.5 | E-8 |
| 731590 73159000 | -- Other parts | 12.5 | E-8 |
| 731600 | ANCHR,ET+PTS,IR/STL | | |
| 73160010 | ---- Anchors and grapnels | 12.5 | E-8 |
| 73160090 | ---- Parts | 12.5 | E-8 |
| 731700 73170011 | NAIL,TACK,ET,N 8305 --- Nails : ----- For animal | 12.5 | E-8 |
| 73170012 | shoes --- Nails : ----- For fixing heel strips and toe plates --- Nails : ----- Wire nails | 12.5 12.5 | E-8 E-8 |
| 73170013 73170019 | --- Nails : ----- Other --- Spikes : ----- Dog spikes --- Spikes : ----- Other | 12.5 | E-8 |
| 73170021 | | 12.5 | E-8 |
| 73170029 | | 12.5 | E-8 |
| 73170030 73170091 73170099 | ---- Tacks --- Other : ----- Staples other than in strips, and drawing pins --- Other : ----- Other | 12.5 12.5 | E-8 E-8 |
| 731811 | COACH SCREW,THREADD | 12.5 | |
| 73181110 | ---- Machine screws | | E-8 |
| 73181190 | ---- Other | 12.5 | E-8 |
| 731812 73181200 | O WOOD SCREW,THREAD | 12.5 | E-8 |
| 731813 73181300 | - Threaded articles : --- Other wood screws SCRW HOOK+RING,THRD - Threaded articles : --- Screw hooks and screw rings | 12.5 | E-8 |
| 731814 | SELF-TAP SCREW,THRD | 12.5 | |
| | | | E-8 |
| 73181400 | - Threaded articles : --- Self-tapping screws | | |
| 731815 | OT SCRW+BOLT,THREAD | 12.5 | E-8 |
|

str. 461

| - Threaded articles : --- Other screws and bolts, whether or not their nuts or washers | | |
| | with | 12.5 | EXC |
| 73181500 | NUTS OF IRON/STEEL | 12.5 | E-8 |
| 731816 73181600 731819 73181900 | - Threaded articles : --- Nuts OTH THREADED ARTCLE | 12.5 | SEN E-8 |
| 731821 73182100 731822 73182200 731823 73182300 731824 | - Threaded articles : --- Other SPRG+O LCK WSH,N TH - Non-threaded articles : --- Spring washers and other lock washers OTH WASHER,N THREAD - Non-threaded articles : --- Other washers RIVETS,NOT THREADED - Non-threaded articles : --- Rivets COTTER+PIN,N THREAD | 12.5 12.5 12.5 | SEN RED |
| 73182990 731910 73191010 73191020 | ---- Circlips ---- Other SEW/DARN/EMBR NEEDL | 12.5 | RED |
| 73182400 731829 73182910 | - Non-threaded articles : --- Cotters and cotter-pins OTH N-THREAD ARTICL | | |
| 73192000 731930 | ---- Other sewing needles ---- Other | | |
| 731920 | ---- Harness needles | 12.5 | |
| 73191090 | | | EXC |
| | | | E-8 E-8 |
| | | 12.5 | |
| | | 12.5 | EXC |
| | SAFETY PINS -- Safety pins | 12.5 | |
| | | | E-8 |
| | | 12.5 | |
| | OTHER PINS | 12.5 | E-8 |

| HS Code | Description | Base rate | Staging |

| (2002) | | (1.4.2006) | Category |
| 73193000 731990 | -- Other pins OTHER 7319 | 12.5 | E-8 |
| 73199000 | -- Other | 12.5 | E-8 |
| 732010 73201011 | LEAF SPRING+LEAVES --- Leaf-springs : ----- For motor vehicles | 12.5 | EXC |
| 73201012 | --- Leaf-springs : ----- For railways and tramways | 12.5 | EXC |
| 73201019 | --- Leaf-springs : ----- Other | 12.5 | EXC |
| 73201020 | ---- Leaves for springs | 12.5 | EXC |
| 732020 | HELICAL SPRINGS | | |
| 73202000 | -- Helical springs | 12.5 | E-5 |
| 732090 | OTHER SPRINGS | | |
| 73209010 | ---- Coil spring for railways, tramways | 12.5 | EXC |
| 73209020 | ---- Spring pins | 12.5 | EXC |
| 73209090 | ---- Other | 12.5 | EXC |
| 732111 | COOK APP,GS+/O FUEL | | |
| 73211110 | ---- Cookers and kitchen stoves | 12.5 | E-8 |
| 73211120 | ---- Other stoves ---- Other | 12.5 12.5 | E-8 |
| 73211190 732112 | COOK APPL F LQ FUEL | | E-8 |
| 73211210 | ---- Cookers and kitchen stoves | | |
| 73211220 | | 12.5 | E-8 |
| 73211290 | ---- Other stoves ---- Other | 12.5 12.5 | E-8 E-8 |
| 732113 | COOK APP F SOLID FL | | |
| 73211310 | ---- Cookers and kitchen stoves | 12.5 | E-8 |
| 73211320 | ---- Other stoves | 12.5 | E-8 |
| 73211390 | ---- Other | 12.5 | E-8 |
| 732181 73218100 | O N-EL,DOM,GS+/O FL - Other appliances: --- For gas fuel or for both gas and other fuels | 12.5 | E-8 |
| | O N-EL,DOM,LIQ FUEL | | |
| 732182 | - Other appliances: --- For liquid fuel | | |
| 73218200 | O N-EL,DOM,SOLID FL | 12.5 | E-8 |
| 732183 | ---- Clay tandoor (oven with iron or steel body and earthen grates) | | |
| 73218310 73218390 | ---- Other | 12.5 | E-8 |
| 732190 | PTS F N-EL,DOM COOK | 12.5 | E-8 |
| 73219000 732211 | -- Parts | 12.5 | E-8 |
| 73221100 | RADIATR+PTS,CAST IR - Radiators and parts thereof : --- Of cast iron | 12.5 | E-8 |
| 732219 73221900 | RADIAT+PTS,N CST IR - Radiators and parts thereof : --- Other | | |
| 732290 | OTHER 7322 | 12.5 | E-8 |
| 73229010 | ---- Air heaters and hot air distributors ---- Parts of air heaters and hot air distributors | 12.5 | E-8 |
| 73229090 | | | |
| 732310 IOS WL,SCOUR PAD,ET| 732310 IOS WL,SCOUR PAD,ET| 12.5 | E-8 |
| 73231000 | -- Iron or steel wool; pot scourers and scouring or polishing pads, gloves and the like | 12.5 | E-8 |
| 732391 73239110 | O HH,CST IR,N ENMLD ---- Pans | 12.5 | E-8 |
| 73239190 732392 | ---- Other O HSHD,CST IR,ENMLD | 12.5 | E-8 |
| 73239200 | - Other : --- Of cast iron, enamelled O HHLD,STNLSS STEEL | 12.5 | E-8 |
| 732393 | | | |
| 73239310 73239390 | ---- Pressure cookers ---- Other | 12.5 | E-8 |
| 732394 | O HH,I(N CST)OS,ENM | 12.5 | E-8 |
| 73239410 | ---- Ghamellas | 12.5 | E-8 |
| 73239420 | ---- Utensils | | |
| 73239490 | ---- Other | 12.5 12.5 | E-8 E-8 |
| 732399 | OT HSEHLD ARTCL+PTS ---- Utensils of galvanised iron | 12.5 | E-8 |
| 73239910 73239920 | ---- Other utensils ---- Other | 12.5 | E-8 |
| 73239990 732410 | BASIN,ST ST | 12.5 | E-8 |
| | SNK+WSH | 12.5 | |
| 73241000 732421 | -- Sinks and wash basins, of stainless steel CAST IRON BATHS | | E-8 |
| 73242100 | - Baths : --- Of cast iron, whether or not enamelled BATHS,NOT CAST IRON | 12.5 | E-8 |
| 732429

str. 462

| | | |
| 73242900 732490 | - Baths : --- Other OTHER 7324 | 12.5 | E-8 |
| 73249000 732510 | -- Other, including parts NONMALLEABL CAST IR | 12.5 | E-8 |
| 73251000 732591 | -- Of non-malleable cast iron O GRINDING BALL,ETC | 12.5 | E-8 |
| 73259100 732599 | - Other : --- Grinding balls and similar articles for mills OTHER 7325 | 12.5 | E-8 |
| 73259910 | ---- Of iron | 12.5 | E-8 |
| 73259920 73259930 73259991 | ---- Of alloy steel ---- Of stainless steel --- Other : ----- Rudders for ships or boats | 12.5 | E-8 |
| | | 12.5 | E-8 |
| 73259992 | --- Other : ----- Drain covers | 12.5 | E-8 |
| 73259993 73259999 732611 | | | E-8 |
| | --- Other : ----- Plates and frames for sewage water or similar system --- Other : ----- Other | 12.5 | E-8 |
| | | 12.5 | |
| | GRND BLL,E | | |
| | | 12.5 | |
| | | | E-8 |
| | FRG/STMP | | |

| HS Code | Description | Base rate (1.4.2006) | Staging Category |

| (2002) | - Forged or stamped, but not further worked : --- Grinding balls and | 12.5 | |
| 73261100 | articles for mills | | E-8 |
| 732619 | similar O FRGD/STMPD ARTCLE| | |
| 73261910 | ---- For automobiles and earth moving equipments Other | 12.5 | E-5 |
| 73261990 | ---- | 12.5 | E-5 |
| 732620 | O ARTCL OF IOS WIRE | | |
| 73262010 | ---- Tyre bead wire rings intended for use in the manufacture of tyres for cycles and cyclerickshaws | 12.5 | E-8 |
| 73262090 | ---- Other | 12.5 | E-8 |
| 732690 | OTHER 7326 | | E-5

str. 463

|
| 73269010 73269020 | ---- Belt lacing of steel ---- Belt fasteners for machinery belts | 12.5 12.5 | E-5 |
| | ---- Drain covers, plates, and frames for sewages, water or similar | | |
| 73269030 | system | 12.5 | E-5 |
| 73269040 | ---- Enamelled iron ware | 12.5 | E-5 |
| 73269050 | ---- Grinding media balls and cylpebs | 12.5 | E-5 |
| 73269060 | ---- Manufactures of stainless steel | 12.5 | E-5 |
| 73269070 | ---- Articles of clad metal | 12.5 | E-5 |
| | ---- Parts of ships, floating structure and vessels (excluding hull, | | |
| 73269080 | propellers and paddle-wheels) | 12.5 | E-5 |
| 73269091 73269099 | --- Other : ----- Shanks --- Other : ----- Other | 12.5 12.5 | E-5 E-5 |
| 740110 | COPPER MATTES | | |
| 74011000 | -- Copper mattes | 7.5 | E-8 |
| 740120 74012000 | CEMENT COPPER -- Cement copper (precipitated copper) | 7.5 | E-8 |
| 740200 74020010 | UNRFND;ANOD F EL RF ---- Blister copper

str. 464

| 7.5 | E-8 |
| 74020090 740311 | ---- Other | 7.5 | E-8 |
| 74031100 | REF CATH+SEC THEROF - Refined copper : --- Cathodes and sections of cathodes | | EXC |
| 740312 | REFINED WIRE BARS | 7.5 | |
| 74031200 | - Refined copper : --- Wire-bars | 7.5 | E-8 |
| 740313 | REFINED BILLETS - Refined copper : --- Billets | 7.5 | E-8 |
| 740319 74031900 | | | |
| 74031300 | O UNWROUGHT REFINED - Refined copper : --- Other | 7.5 | E-8 |
| 740321 | COP-ZINC BASE ALLOY - Copper alloys : --- Copper-zinc base alloys (brass) | | |
| | | 7.5 | |
| 74032100 740322 | | | |
| 74032210 | COP-TIN BASED ALLOY ---- Phosphor bronze | 7.5 | E-8 |
| 74032290 740323 740400 74040011 | ---- Other CP-NCKL/CP-NK-ZN AL ---- Copper-nickel base alloys (cupro-nickel) ---- Copper-nickel-zinc base alloys(nickel silver) OTHER COPPER ALLOYS --- Other copper alloys (other than master alloys of heading 7405) COPPER WASTE+SCRAP --- Of copper : ----- Empty or discharged cartridges of all bores and sizes scrap covered by ISRI code words Barley, Berry and Birch; heavy copper scrap covered by ISRI code word Candy; unalloyed copper scrap covered by ISRI code word Cliff; copper wire nodules scrap covered by ISRI code words Clove, Cobra and Cocoa; light copper scrap covered by ISRI Code word Dream; muntz metal tubes covered by ISRI code word Palms --- Of copper : ----- Other | 7.5 7.5 7.5 7.5 7.5 | E-8 E-8 E-8 E-8 EXC |
| 74040012 74040019 74040021 | --- Of copper : ----- Copper scrap, namely the following :copper wire --- Of copper alloys : ----- Empty or discharged cartridges of all bores and sizes --- Of copper alloys : ----- Brass scrap, namely the following :refinery

str. 465

| 7.5 7.5 7.5 | E-8 EXC |
| 74032310 74032320 740329 74032900 74040022 | brass scrap covered by ISRI code word Drink; composition of red brass scrap covered by ISRI code word Ebony; red brass composition turnings scrap covered by ISRI code word Enerv; genuine babbit-lined brass bushings scrap covered by ISRI code word Elder; machinery or hard brass solids scrap covered by ISRI code word Engel; machinery or hand brass solids scrap covered by ISRI code word Erin; cocks and faucets scrap covered by ISRI code word Grape; yellow brass scrap covered by ISRI code word Honey; yellow brass castings covered by ISRI code word Ivory; new brass clippings covered by ISRI code word Label; yellow brass primer covered by ISRI code word Lark; brass pipe covered by ISRI code word Melon; yellow brass rod turnings covered by ISRI code word Night; new yellow brass rod ends covered by ISRI code word Noble; yellow brass turnings covered by ISRI code word Nomad; mixed unsweated auto radiators covered by ISRI code word Ocean; admiralty brass condenser tubes covered by ISRI code word Pales; aluminium brass condenser tubes covered by ISRI code word manganese bronze solids covered by ISRI code word Parch | Pallu; 7.5 7.5 | EXC EXC EXC EXC |
| 74040029 740500 | --- Of copper alloys : ----- Other MASTR ALLOY OF COPP | | |
| | | 7.5 | |
| | | | E-8 |
| | -MASTER ALLOYS OF COPPER | | |
| 74050000 | | | |

| HS Code | Description | Base rate (1.4.2006) | Staging Category |

| (2002) | PWDR,N-LAMELLR STRC | | |
| 740610 74061000 | -- Powders of non-lamellar structure | 7.5 | E-8 |
| 740620 | PWDR,LAMLLR STR;FLK | | |
| 74062000 | -- Powders of lamellar structure; flakes | 7.5 | E-8 |
| 740710 | OF REFINED COPPER ---- Electrolytic copper rods or black copper rods | 7.5 | |
| 74071010 74071020 | ---- Other copper rods | 7.5 | E-8 E-8 |
| 74071030 | ---- Copper bars (excluding hollow bars) | 7.5 | E-8 |
| 74071040 | ---- Hollow bars of copper | 7.5 | E-8 |
| 74071051 | --- Profiles : ----- Hollow profiles | 7.5 | E-8 |
| 74071059 | --- Profiles : ----- Other | 7.5 | E-8 |
| 74071090 | ---- Other | 7.5 | E-8 |
| 740721 | OF BRASS | | |
| 74072110 | ---- Bars | | |
| | | 7.5 | E-8 |
| 74072120 | ---- Rods | 7.5 | E-8 |
| 74072130 | ---- Hollow bars | 7.5 | E-8 |
| 74072190 | ---- Other | 7.5 | E-8 |
| 740722 74072210 | CPRO-NCKL/NCKL-SILV ---- Hollow bars | | |
| 74072220 | ---- Bars and rods | 7.5 | E-8 |
| | | 7.5 | E-8 |
| 740729 74072910 | OTHER 7407 ---- Rods of bronze and similar alloys

str. 466

| 7.5 | E-8 |
| 74072921 | --- Profiles : ----- Hollow | 7.5 | E-8 |
| 74072929 | --- Profiles : ----- Other | 7.5 | E-8 |
| 74072990 | ---- Other | 7.5 | E-8 |
| 740811 | REFIND>6MM MAX CR-S | | |
| 74081110 | ---- Copper weld wire ---- Other | 7.5 | EXC |
| 74081190 | REFIND,MAX CR-S<6MM ---- Copper weld wire | 7.5 | EXC |
| 740819 | | | EXC |
| 74081910 | ---- Welding wire | 7.5 | |
| 74081920 74081990 | ---- Other COPPER-ZINC BASE AL | 7.5 7.5 | EXC EXC |
| | ---- Of which the maximum cross-sectional dimension exceeds 6 mm ---- Other | 7.5 7.5 | E-8 |
| 740821 74082110 74082190 | | | |
| 740822 74082210 | CPRO-NCKL/NCKL-SILV | | E-8 |
| | ---- Silver plated flattened wire of copper (lametta) | 7.5 | E-8 |
|| ---- Other of which the maximum cross-sectional dimension exceeds | 7.5 | E-8 |
| 74082220 74082290 | 6 mm ---- Other | 7.5 | E-8 |
| 740829 | OT COPP ALLOY,NESOI | | |
| 74082910 | ---- Wire of bronze and similar alloys | 7.5 | |
| | ---- Other REFINED COPPER COIL | 7.5 | E-8 |
| | | | E-8 |
| 74082990 740911 74091100 | - Of refined copper : --- In coils | | |
| 740919 74091900 740921 | REFIND COPPR,N COIL - Of refined copper : --- Other | 7.5 | EXC |
| | OF BRASS,IN COILS | 7.5 | |
| 74092100 | | | E-8 |
| 740929 74092900 | - Of copper-zinc base alloys (brass) : --- In coils OF BRASS,NOT COILS | 7.5 | |
| | - Of copper-zinc base alloys (brass) : --- Other | | E-8 |
| 740931 74093100 | OF BRONZE,IN COILS - Of copper-tin base alloys (bronze) : --- In coils | 7.5 7.5 | E-8 |
| 740939 74093900 | OF BRONZE,NOT COILS - Of copper-tin base alloys (bronze) : --- Other | | E-8 |
| 740940 | CPRO-NCKL/NCKL SILV | 7.5 | E-8 |
| | -- Of copper-nickel base alloys (cupro-nickel) or copper-nickel-zinc | | |
| 74094000 | base alloys (nickel silver) | | E-8 |
| 740990 741021 74102100 741022 74102200 741110 74111000 | OTHER 7409 - Backed : --- Of copper alloys OF REFINED COPPER -- Of refined copper | 7.5 7.5 7.5 12.5 | E-8 EXC E-5 E-8 |
| | -- Of other copper alloys | 7.5 | E-8 |
| 74099000 | REFINED,NOT BACKED | 7.5 | EXC |
| 74101100 741012 74101200 | - Not backed : --- Of refined copper COPP ALLOY,N BACKED | | EXC |
| 741011 741121 74112100 741122 74112200 | - Not backed : --- Of copper alloys REFINED COPP,BACKED - Backed : --- Of refined copper COPPER ALLOY,BACKED OF BRASS - Of copper alloys : --- Of copper-zinc base alloys (brass) CPRO-NCKL/NCKL-SILV - Of copper alloys : --- Of copper-nickel base alloys (cupro-nickel) or | 7.5 12.5 | E-8 E-8 |
| | --- Brass : ----- Tube-well strainer --- Brass : ----- Hose connectors | 12.5 | |
| 741129 74112900 741210 74122011 | copper-nickel-zinc base alloys (nickel silver) OTHER 7411 - Of copper alloys : --- Other | 12.5 12.5 | E-8 E-8 |
| 74121000 741220 | OF REFINED COPPER -- Of refined copper OF COPPER ALLOY | 12.5 | E-8 |
| 74122012 | | 12.5 | |

| HS Code (2002) | Description | Base rate (1.4.2006) | Staging Category |

| 74122019 | Brass : ----- Other | 12.5 | E-8 |
| 74122090 | --- ---- Fittings of bronze or other alloys of copper | 12.5 | E-8 |
| | 741300 STRD WRE,ET,N EL IN| | |
| 74130000 | -STRANDED WIRE, CABLES, PLATED BANDS AND THE LIKE, OF INSULATED | 12.5 | E-8 |
| 741420 | COPPER, NO

str. 467

T ELECTRICALLY CLOTH OF COPPER WRE | | |
| 74142010 | ---- Endless bands, for machinery | 12.5 | E-8 |
| 74142090 | ---- Other | 12.5 | E-8 |
| 741490 | OTHER 7414 | | |
| 74149010 | ---- Wire gauze and netting | 12.5 | E-8 |
| 74149020 | ---- Expanded metal of copper and copper alloys | 12.5 | E-8 |
| 74149090 | ---- Other | 12.5 | E-8 |
| 741510 | NLS,TCKS,DRW PNS,ET | | |
| | -- Nails and tacks, drawing pins, staples and similar | 12.5 | |
| 74151000 | articles THREADED - Other articles, not threaded : --- Washers (including spring | | E-8 |
| 741521 | WASHERS,NT washers) | | |
| 74152100 | RIVET,ETC,NT THREAD | 12.5 | E-8 |
| 741529 | - Other articles, not threaded : --- Other THREAD SCREW,BOLT,NUT OF COPPER/IRN/STL W/ COPR H | | |
| 74152900 741533 | | 12.5 | E-8 |
| 74153310 | ---- Screws for wood | 12.5 | E-8 |
| 74153390 | ---- Other | | |
| | | 12.5 | E-8 |
| 741539 74153910 | OTHR THREADED,NESOI ---- Rivets (excluding tubular or bifurcated) | 12.5 | E-8 |
| 74153990 | ---- Other | 12.5 | E-8 |
| 741600 | COPPER SPRINGS | | |
| 74160000 | -COPPER SPRINGS | 12.5 | E-8 |
| 74170011 | --- Stove : ----- Oil pressure | 12.5 | E-8 |
| 74170019 | stove --- Stove : ----- Other | 12.5 | E-8 |
| 74170020 | ---- Other cooking and heating apparatus | 12.5 | E-8 |
| 74170091 | --- Parts : ----- Burners | 12.5 | E-8 |
| | --- Parts : ----- Other parts of stove | | |
| 74170092 | | 12.5 | E-8 |
| 74170099 | --- Parts : ----- Other | 12.5 | E-8 |
| 741811 | SCOUR,SCOUR/POL PAD - Table, kitchen or other household articles and parts | | |
| 74181100 | thereof; pot scourers and scouring or polishing pads, gloves and the like : --- Pot scourers and scouring or polishing pads, gloves and the like | 12.5 | E-8 |
| 741819 | OTHER 7418 ---- E.P.N.S. ware | | |
| 74181910 | | 12.5 | E-8 |
| 74181921 | --- Utensils : ----- Of brass | 12.5 | E-8 |
| 74181922 74181929 | --- Utensils : ----- Of copper --- Utensils : ----- Of other copper alloys | 12.5 12.5 | E-8 E-8 |
| 74181930 | ---- Other table, kitchen or other household articles | 12.5 | E-8 |
| 74181990 | ---- Parts | 12.5 | E-8 |
| 741820 | SANITARY WARE+PARTS ---- Sanitary ware | | |
| 74182010 | | 12.5 | E-8 |
| 74182020 741910 | ---- Parts of sanitary ware | 12.5 | E-8 |
| 74191010 | CHAIN+PARTS THEREOF | | |
| | ---- Chain | 12.5 | E-8 |
| 74191021 | --- Parts : ----- Of copper chains | 12.5 | E-8 |
| 74191029 | --- Parts : ----- Other | 12.5 | E-8 |
| 741991 | O ARTC,CAST,MOLD,ET | | |
| 74199100 | - Other : --- Cast, moulded, stamped or forged, but not further worked OTHER 7419 | 12.5 | E-8 |
| 741999 | ---- Reservoirs, tanks, vats and similar containers of a capcity above | | |
| 74199910 74199920 | 300 l ---- Articles of copper alloys electro-plated with nickel-silver | 12.5 12.5 | E-8 E-8 |
| 74199930 74199940 | ---- Articles of brass ---- Copper worked articles | 12.5 12.5 | E-8 E-8 |
| 74199990 | | | |
| 750110 | ---- Other articles of copper NICKEL MATTES | 12.5 | E-8 |
| 75011000 | -- Nickel mattes | | E-8 |
| 750120 | N-OX SNTR+O INT | 5 | |
| | PRD | | |
| 75012000 | -- Nickel oxide sinters and other intermediate products of nickel metallurgy | 5 | E-8 |
| 750210 | UNWROUGHT,N ALLOYED -- Nickel, not alloyed | | |
| 75021000 | | 5 | E-8 |
| | UNWROUGHT ALLOYS | | |
| 750220 | | | |
| 75022010 | ---- Cupro-nickel containing more than 40% by weight of nickel | 5 | E-8 |
| 75022020 | ---- Monel metal including 'K' monel | 5 | E-8 |
| 75022030 | ---- Nickel alloys containing more than 40% by weight of nickel ---- Nickel alloys containing more than 10 %but not more than 40% | 5 | E-8 |
| 75022040 | by weight of nickel | | |
| 75022090 750300 | ---- Other | 5 | E-8 |
| | WASTE AND SCRAP | 5 | E-8 |



| HS | | Base rate | Staging |

str. 468

-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|-------------------------------------------------------------|---------------------------------------------------------------------------------------------|
| Code (2002) | Description ---- Nickel scrap, namely the following :new nickel scrap covered by code word 'Aroma'; old nickel scrap covered by ISRI code new cupro nickel clips and solids covered by ISRI code cupro nickel solids covered by ISRI code word 'Daunt'; cupro-nickel solids covered by ISRI code word 'Delta'; spinnings, turnings, borings covered by ISRI code word nickel-copper and nickel-copper iron covered by | (1.4.2006) | Category |
| | ISRI word 'Burly'; word soldered cupro nickel 'Decoy'; ISRI covered by ISRI | | |
| 75030090 750400 75040000 750511 75051110 | ships, boats and other floating structures ---- Other POWDERS AND FLAKES -NICKEL POWDERS AND FLAKES NOT ALLOYED | 5 | E-8 |
| | | 5 | E-8 |
| | 'Dandy'; | | |
| | miscellaneous code word 'Depth'; mixed new nickel silver clippings | | |
| | code word 'Maize'; mixed new nickel silver clippings covered covered | | |
|| | | |
| | by ISRI

str. 469

| | |
| 75030010 | by ISRI code word 'Malar'; old nickel silver covered by ISRI code word | 5 | |
| 75061000 750620 75062000 750711 75071100 750712 75071200 750720 75072000 750810 75081000 750890 75089010 76011090 760120 76012010 | code word 'Major'; new segregated nickel silver clippings 'Malic'; nickel silver castings covered by ISRI code word 'Naggy'; nickel silver turnings covered by ISRI code word 'Niece'; new R-monel clippings solids covered by ISRI code word 'Hitch'; new mixed monel solids and clippings covered by ISRI code word 'House'; old monel sheet and solids covered by ISRI code word Ideal'; k-monel solids covered by ISRI code word 'Indian'; soldered monel sheet and solids covered by ISRI code word 'Junto'; monel castings covered by ISRI code 'Lemon'; monel turnings covered by ISRI code word 'Lemur'; nickel scrap obtained by breaking up of ---- Hollow bars ---- Other bars; rods and profiles NICKEL ALLOYS ---- Hollow bars ---- Other bars; rods and profiles NOT ALLOYED - Wire : --- Of nickel, not alloyed OF NICKL ALLOY - Wire : --- Of nickel alloys ALLOYED -- Of nickel, not alloyed ALLOYED -- Of nickel alloys TUBE+PIPE,N ALLOYED - Tubes and pipes : --- Of nickel, not alloyed TUBE+PIPE OF ALLOYS - Tubes and pipes : --- Of nickel alloys TUBE/PIPE FITTINGS -- Tube or pipe fittings CLOTH,GRLL+NET,WIRE -- Cloth, grill and netting, of nickel wire OTHER 7508,NESOI ---- Electroplating anodes of nickel ---- Blanks ordinarily used for manufacturing tubes and pipes of nickel ---- Nickel screen ---- Other articles of nickel and nickel alloy NOT ALLOY ---- Ingots ---- Billets ---- Wire bars ---- Wire rods ---- Other ALLOYS ---- Ingots | 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 7.5 7.5 7.5 7.5 7.5 7.5 7.5 | E-8 E-8 E-8 E-8 E-8 E-8 E-8 E-8 E-8 E-8 E-8 E-8 E-8 E-8 E-8 E-8 E-8 EXC EXC EXC EXC EXC E-8 |
| | ---- Other | | E-8 |
| 76012040 76012090 760200 | ---- Wire bars | 7.5 | |
| 76012020 | ---- Billets ---- Wire rods WASTE AND SCRAP ---- Aluminium scrap, namely the following :clean aluminium lithographic covered by ISRI code word 'Tablet'; new, clean aluminium lithographic | 7.5 | E-8 E-8 |
| 75051120 750512 OF 75051210 75051220 750521 WIRE, 75052100 750522 WIRE 75052200 750610 NOT | | 7.5 | |
| 76012030 | | | |
| 76011010 76011020 76011030 76011040 | covered by ISRI code word 'Taboo'; clean mixed old alloy sheet aluminium covered by ISRI code word 'Taint'/'Tabor'; new aluminium can stock covered by ISRI code word 'Take'; old can stock covered by ISRI code word 'Talap'; shredded aluminium used beverages can (U) scrap covered by ISRI scrap | | |
| | by ISRI code word 'Taldack'; baled aluminium used beverage scrap covered by ISRI code word 'Taldon'; briquetted aluminium can (UBC) scrap covered by ISRI code word 'Taldork'; painted | | |
| 75089030 75089090 | sheets sheets covered by ISRI code word 'Tabloid'; mixed low copper aluminium clippings and solids

str. 470

| | E-8 |
| | code word 'Talcred'; densified aluminium used beverages can (UBC) | | |
| 75089020 760110 | | | |
| | covered can (UBC) used beverage siding covered by ISRI code word 'Tale'; coated scrap covered by ISRI code word | | |

| HS Code | Description | Base rate | Staging Category |

| (2002) 76020010 | E.C. aluminium nodules covered by ISRI code word 'Tall'; new pure wire and cable covered by ISRI code word 'Talon'; new mixed aluminium and cable covered by ISRI code word 'Tanri'; Old pure aluminium wire and covered by ISRI code word 'Taste'; old mixed aluminium wire and cable by ISRI code word 'Tassel'; aluminium pistons covered by ISRI code word| (1.4.2006) aluminium wire cable covered 7.5 | |
| | 'Tarry'; segregated aluminium borings and turnings covered by ISRI code 'Teens'; Mixed aluminium castings covered by ISRI code word 'Telic'; mixed aluminium castings covered by ISRI code word 'Tense'; wrecked airplane | word sheet | E-8 |
| 76020090 760310 76031010 76041010 | aluminium covered by ISRI code word 'Tepid'; new aluminium foil ISRI code word 'Terse'; old aluminium foil covered by ISRI code aluminium grindings covered by ISRI code word 'Thigh'; sweated aluminium covered by ISRI code word 'Throb'; segregated aluminium alloy clippings and solids covered by ISRI code word new aluminium alloy clippings and solids covered by ISRI code segregated new aluminium castings, forgings and extrusions code word 'Tread'; aluminium auto castings covered by ISRI code insulated aluminium wire scrap covered by ISRI code word airplane castings covered by ISRI code word 'Twist'; fragmentizer scrap (from automobile shredder) covered by ISRI code word ---- Other waste and scrap POWDER,NON-LAMELLAR ---- Aluminium powder for thermit process ---- Other POWDER,FLKS LAMELLR ---- Wire rods | covered by word 'Testy'; new 'Tooth'; mixed word 'Tough'; covered by ISRI word 'Trump'; 'Twang'; aluminium aluminium 'Twitch' 7.5 7.5 7.5 | E-8 E-8 E-8 E-8 |
| 76031090 | | 7.5 | E-8 |
| 760320 76032000 760410 | -- Powders of lamellar structure; flakes NOT ALLOYED | 7.5 | E-8 |
| 76061110 76061190 760612 | ---- Other | | EXC |
| | | 7.5 | EXC |
| | - Rectangular (including square) : --- Of

str. 471

| | E-5 E-8 |
| 76069190 760692 76069210 76069290 | ALLOY NT RETANGULAR ---- Circles ---- Other NO BACK, ROLLD ONLY | 7.5 7.5 | E-8 E-8 |
| 760719 76071910 76071991 | ---- Other NO BACK NOT ROLLED | 7.5 7.5 | E-5 E-5 E-8 |
| 76071994 76071995 | --- Other : ----- Coated --- Other : ----- Printed | | E-8 |
| 76071999 | --- Other : ----- Other | 7.5 | |
| 760720 76072010 | BACKED | 7.5 | E-8 |
| | ---- Ordinarily used for tea chest lining | 7.5 | |
| | | 7.5 | E-5 |
| 76071992 | ---- Ordinarily used for tea chest lining --- Other : ----- Plain | 7.5 7.5 7.5 | E-8 E-8 |
| 76041020 76041031 760421 | ---- Bars and rods, other than wire rods --- Profiles : ----- Hollow --- Profiles : ----- Other ALLOY HOLLOW | 7.5 7.5 7.5 | E-8 E-8 E-8 |
| 76041039 | - Of aluminium alloys : --- Hollow profiles ALLOY NONHOLLOW | | |
| 76042100 760429 | | | |
| | ---- Hard drawn bare aluminium conductors steel re-inforced | 7.5 | E-8 |
| 76042910 76042920 76042930 | ---- Wire rods ---- Bars and rods, other than wire rods ---- Other | 7.5 | E-8 |
| 76042990 | NONALLOY>7MM MAX D | 7.5 | E-8 |
| 760511 | - Of aluminium, not alloyed : --- Of which the maximum

str. 472

| 7.5 | E-8 |
| | cross-sectional | 7.5 | E-8 |
| | dimension exceeds 7 mm | | E-8 |
| 76051100 760519 | NONALLOY=<7MM MAX D | | |
| 76051910 | ---- Of which the maximum cross-sectional dimension exceeds 6 mm but does not exceed 7 mm | 7.5 7.5 | |
| | | | E-8 |
| | ---- Other | 7.5 | E-8 |
| 760820 | -- Of aluminium, not alloyed ALLOY | 12.5 | |
| 76072090 | NONALLOY | | |
| 760810 | | | |
| 76071993 | ---- Other ---- Ordinarily used for tea chest lining --- Other : ----- Embossed --- Other : ----- Perforated or cut-to-shape | 7.5 7.5 7.5 7.5 7.5 | E-8 E-8 E-8 |
| 76051991 76051999 760521 76052100 760529 76052910 76052990 760611 760691 76069110 76069120 | --- Other : ----- Hard drawn bare-solid --- Other : ----- Other ALLOY >7MM MAX DIM - Of aluminium alloys : --- Of which the maximum cross-sectional dimension exceeds 7 mm ALLOY=<7MM MAX DIM ---- Of which the maximum cross-sectional dimension but does not exceed 7 mm ---- Other | 7.5 exceeds 6 mm 7.5 7.5 | E-8 E-8 E-8 E-8 |
| 760711 | NONALLOY,RECTANGULR ---- Electrolytic plates or sheets ALLOY,RECTANGULAR | 7.5 | |
| 76071110 | aluminium alloys | | |
| 76061200 | NONALLOY,NT RETANGL ---- Circles ---- Electrolytic plates or sheets | | E-8 |
| 76071190 |

str. 473

| 7.5 | |
| | | 7.5 | |
| | | | E-5 |
| 76081000 | | | |

| HS Code (2002) | Description | Base rate (1.4.2006) | Staging Category |

| 76082000 760900 | -- Of aluminium alloys TUBE/PIPE FITTINGS | 12.5 | E-8 |
| 76090000 | -ALUMINIUM TUBE OR PIPE FITTINGS (FOR EXAMPLE, COUPLINGS, ELBOWS, SLEEVES)| 12.5 | E-8 |
| 761010 | DOOR,WINDOW,FRAME | | |
| 76101000 | -- Doors, windows and their frames and thresholds for doors | 12.5 | E-8 |
| 761090 76109010 | OTHER STRUCTURES ---- Structures | 12.5 | E-8 |
| 76109020 | ---- Parts of structures, not elsewhere specified | 12.5 | E-8 |
| | ---- Aluminium plates , rods, profiles, tubes and the like, prepared for | 12.5 | E-8 |
| 76109030 | | | |
| | use in structure | 12.5 | |
| 76109090 761100 | ---- Other | | E-8 |
| | TANKS>300 LITER -ALUMINIUM RESERVOIRS, TANKS, VATS AND SIMILAR CONTAINERS, FOR ANY MATERIAL (OTHER THAN COMPRESSED OR LIQUEFIED GAS), OF A CAPACITY EXCEEDING 300 L, | | |
| 76110000 | WHETHER OR NOT LINED OR HEAT-INSULATED, BUT NOT FITTED WITH MECHANICAL OR THERMAL EQUIPMENT | 12.5 | |
| 761210 | COLLAPSIBLE | | E-8 |
| 76121010 | ---- Plain | 12.5 | |
| | | | E-8 |
| 76121020 | ---- Lacquered | 12.5 | E-8 |
| 76121030 | ---- Printed | 12.5 | E-8 |
| 76121090 | ---- Other | 12.5 | E-8 |
| 761290 | NONCOLLAPSIBLE | | |
| 76129010 | ---- Plain | 12.5 | E-8 |
| 76129020 | ---- Lacquered | 12.5 | E-8 |
| 76129030 | ---- Printed | 12.5 | E-8 |
| 76129090 761300 | ---- Other | 12.5 | E-8 |
| 76130011 | F COMPRESS/LIQD GAS | 12.5 | E-8 |
| 76130012 | --- Low pressure cylinders : ----- Plain | | |
| | --- Low pressure cylinders : ----- Lacquered | 12.5 | E-8 |
| 76130013 | --- Low pressure cylinders : ----- Printed | 12.5 | E-8 |
| 76130019 76130021 | --- Low pressure cylinders : ----- Other --- High pressure cylinders : ----- Plain | 12.5 | E-8 |
| 76130022 | | 12.5 | E-8 |
| 76130023 | --- High pressure cylinders : ----- Lacquered | 12.5 | E-8 |
| 76130029 | --- High pressure cylinders : ----- Printed --- High pressure cylinders : ----- Other | 12.5 | E-8 |
| 76130091 | --- Other : ----- Plain | 12.5 | E-8 |
| 76130092 76130093 | | 12.5 12.5 | E-8 E-8 |
| 76130099 | --- Other : ----- Lacquered Other : ----- Printed | | |
| | --- --- Other : ----- Other | 12.5 12.5 | E-8 E-8 |
| 761410 76141000 | WITH STEEL CORE -- With steel core | 12.5 | E-8 |
| 761490 | | | |
| | NOT WITH STEEL CORE | 12.5 | E-8 |
| 76149000 761511 | -- Other | | |
| | POT SCR,SCR/POL PAD - Table, kitchen or other household articles and parts thereof; pot scourers and scouring or polishing pads, gloves and the like : --- Pot and scouring or polishing pads, gloves and the like | 12.5 | E-8 |
| 76151100 |

str. 474

scourers TBLE,KTCN+O HSEHOLD | | |
| 761519 76151910 | ---- Pressure cookers ---- Non-stick utensils | 12.5 | |
| 76151920 | ---- Solar collectors and parts thereof | 12.5 12.5 | E-8 |
| | | | E-8 E-8 |
| 76151930 76151940 | ---- Other table and kitchenware | 12.5 12.5 | E-8 E-8 |
| 76151990 761520 76152010 | ---- Other SANITARY WARE | | |
| | ---- Sanitary ware of aluminium and aluminium alloys for indoor use ---- Parts | 12.5 | E-8 |
| 76152090 | | 12.5 | E-8 E-8 |
| 76152020 | ---- Other -- Nails, tacks, staples (other than those of heading 8305), screws, | 12.5 12.5 | E-8 E-8 E-8 |
| 76169920 76169930 780199 78019910 | NAIL,TACK,SCREW,NUT,E | 12.5 12.5 12.5 | |
| 761610 76169910 | OT ARTCL OF ALUMINM ---- Expanded metal of aluminium and aluminium alloys ---- Other UNWROUGHT -- Refined lead | | E-5 |
| 76161000 | ---- Chains ---- Bobbins | | |
| 761691 76169100 761699 | bolts, nuts, screw hooks, rivets, cotters, cotter-pins, washers and similar articles CLTH,GRLL,NET+FENCE - Other : --- Cloth, grill, netting and fencing, of aluminium wire | 12.5 | E-8 E-8 |
| 76169990 78011000 | REFINED, | 12.5 | E-8 |
| 780110 | | | |
| 780191 | ANTMNY MAIN O ELEMT - Other : --- Containing by weight antimony as the principal other | | |
| | | 5 | |
| 78019100 | | 5 | E-5 |
| | element | | |
| | OTHER NONREFINED ---- Pig lead | 5 | E-5 |
| 78019920 | ---- Unrefined lead | 5 | |
| | | | E-5 |
| 78019930 | ---- Unrefined lead alloys | 5 | |
| 78019990 780200 | ---- Other LEAD WASTE + SCRAP | 5 | E-5 E-5 |

| HS Code | Description | Base rate (1.4.2006) | Staging Category |

| (2002) | ---- Lead scrap, namely the following:scrap lead-soft covered by ISRI word 'Racks'; mixed hard or soft scrap lead covered by ISRI code 'Radio'; lead covered copper cable covered by ISRI code word | | |
| 78020010 | code word 'Relay'; wheel weights covered by ISRI code word 'Ropes'; mixed common babbit covered by ISRI code word 'Roses'| 5 | E-8 |
| 78020090 | ---- Other BAR,ROD,PROFILE,WRE | 5 | E-8 |
| 780300 | | | |
| 78030011 | --- Bars and rods : ----- Hollow bars | 5 | E-8 |
| 78030019 | --- Bars and rods : ----- Other | 5 | E-8 |
| 78030021 | --- Profiles : ----- Hollow | 5 | E-8 |
| 78030029 | --- Profiles : ----- Other

str. 475

| 5 | E-8 |
| 78030030 780411 | ---- Wire | 5 | E-8 |
| | SHT,STRP,FOIL=<.2MM | | |
| 78041110 | ---- Sheets and strip | 5 | E-8 |
| 78041120 | ---- Foil | 5 | E-8 |
| 780419 | PL,SH,STR,FOIL>.2MM | | |
| 78041910 | ---- Plates | 5 | E-8 |
| 78041990 | ---- Other POWDERS AND FLAKES | 5 | E-8 |
| 780420 | -- Powders and flakes | 5 | E-8 |
| 78042000 780500 | PIPE,TUBE,FIT THROF | | |
| 78050010 | ---- Tubes and pipes | 10 | E-8 |
| 78050020 780600 | ---- Tube or pipe fittings | 10 | E-8 |
| 78060010 | OTH ARTICLE OF LEAD | 10 | E-8 |
| | ---- Sanitary fixtures ---- Indian lead seals | 10 | E-8 |
| 78060020 | ---- Blanks | 10 | E-8 |
| 78060030 78060090 | ---- Other AL=>99.99%ZNC WGT | 10 | E-8 |
| 790111 | N - Zinc, not alloyed : --- Containing by weight 99.99% or more of | | |
| 79011100 | zinc N AL<99.99%ZNC WGHT

str. 476

| 7.5 | E-5 |
| 790112 79011200 | - Zinc, not alloyed : --- Containing by weight less than 99.99% of zinc | | E-5 |
| 790120 | ZNC ALLOY,UNWROUGHT than | 7.5 | |
| 79012010 | ---- Mozak or alloys of zinc and aluminium containing not less 94% by weight of zinc | | |
| 79012090 | | | |
| | ---- Other | 7.5 | E-5 |
| 790200 | ZNC WASTE AND SCRAP | 7.5 | E-5 |
| | ---- Zinc scrap, namely the following :old zinc die cast scrap by ISRI code word 'Saves'; new zinc die cast scrap covered by code word 'Scabs'; new plated zinc die cast scrap covered by code | | |
| | ISRI | | |
| 79020010 79020090 | covered ISRI word 'Scope'; zinc die cast automotive grills covered by ISRI code word 'Scoot'; Old scrap zinc covered by ISRI code word 'Score'; New zinc clippings covered by ISRI code word 'Screen'; zinc die cast slabs or pigs covered by ISRI code word 'Scull'; crushed clean sorted fragmentizers die cast scrap, as produced from automobile fragmentizers covered by ISRI code word 'Scribe'; Hot dip galvanizers slab zinc dross (batch process) covered by ISRI code word 'Scrub' (minimum 92% zinc) - free of skimmings; continuous line galvanizing slab zinc top dross covered by ISRI code word 'Seal' (minimum 90% zinc) - free of skimmings; continuous line galvanizing slab zinc bottom dross covered by ISRI code word 'Seam' (minimum 92% zinc) - free of skimmings; prime zinc die cast covered by ISRI code word 'Shelf' (85% zinc) - free from corrosion or oxidation ---- Other | 7.5 7.5 7.5 | E-8 E-8 |
| 790310 79031000 790390 79039000 | ZINC DUST -- Zinc dust ZINC POWDERS+FLAKES | 7.5 | E-8 |
| 790400 79040011 | -- Other BAR,ROD,PROFILE,WRE | | E-8 |
| 79040012 | | | |
| | --- Bars and rods : ----- Hollow bars | | |
| 79040019 79040021 | --- Bars and rods : ----- Rods, including wire rods --- Bars and rods : ----- Other | 7.5 | E-8 |
| | --- Profiles : ----- Hollow | 7.5 7.5 | E-8 E-8 |
| | sections | 7.5 | E-8 |
| 79040022 79040029 | --- Profiles : ----- Angles, shapes and --- Profiles : ----- Other ---- Wire

str. 477

| 7.5 | E-8 E-8 |
| | | 7.5 | |
| 79040030 | | | E-8 |
| 790500 79050010 | PLT,SHEET,STRP,FOIL ---- Calots | 7.5 7.5 | E-8 |
| | ---- Foil | 7.5 | E-8 |
| | ---- Plates ---- Sheets, strip and | 7.5 | E-8 |
| 79050020 79050030 | circles TUBE,PIPE,TBE/P FIT | 7.5 | E-8 |
| 79050040 790600 79060010 | ---- Tubes and pipes ---- Tube or pipe fittings OTH ARTICAL OF ZINC | 12.5 12.5 | E-8 E-8 |
| 79060020 790700 | ---- Sanitary fixtures | | |
| 79070010 | | | E-8 |
| 79070090 800110 | | | |
| | Other | 12.5 | |
| | NOT ALLOYED | | |
| | | | E-8 |
| | | 12.5 | |
| 80011010 | ---- Blocks | 7.5 | E-8 |
| 80011090 800120 80012000 | ---- Ingots, pigs, slabs and other primary forms of tin ALLOYS -- Tin alloys | 7.5 7.5 | E-8 E-8 |

| HS Code (2002) | Description | Base rate (1.4.2006) | Staging Category |

str. 478

-----------------------|--------------------|
| 800200 | WASTE AND SCRAP| | |
| 80020010 | ---- Tin scrap, namely the following :block tin covered by ISRI code word 'Ranch'; high tin base babbit covered by ISRI code word 'Raves'; | 7.5 | E-8 |
| 80020090 | pewter covered by ISRI code word 'Ranks' ---- Other | 7.5 | E-8 |
| 800300 | BAR,ROD,PROFILE,WRE | | |
| 80030010 | ---- Hollow bars | 7.5 | E-8 |
| 80030020 80030030 | ---- Bars, other than hollow bars; rods ---- Profiles | 7.5 7.5 | E-8 E-8 |
| 80030040 | ---- Wire | 7.5 | E-8 |
| 800400 | PLT,SHEET,STRP>.2MM | | |
| 80040010 | ---- Electrolytic plates and sheets | 7.5 | E-8 |
| 80040090 | | 7.5 | E-8 |
| 800500 | ---- Other FOIL=<.2MM;PWD+FLKE -TIN FOIL (WHETHER OR NOT PRINTED OR BACKED WITH | | |
| 80050000 | PAPER, PAPERBOARD, PLASTICS OR SIMILAR BACKING MATERIALS), OF A THICKNESS (EXCLUDING ANY BACKING) NOT EXCEEDING 0.2 MM; TIN POWDERS AND FLAKES | 7.5 | E-8 |
| 800600 | TUBE,PIPE,TBE+P FIT ---- Tubes and pipes | | |
| 80060010 | | 12.5 | E-8 |
| 80060020 800700 | ---- Tube or pipe fittings | 12.5 | E-8 |
| 80070010 | OTHER 8007 | | |
| | ---- Blanks | 12.5 | E-8 |
| 80070090 | ---- Other | 12.5 | E-8 |
| 810110 | TUNGSTEN POWDERS -- Powders | 7.5 | E-8 |
| 81011000 | TUNGSTEN, UNWROUGHT,OBTAINED SIMPLY BY SINTERING | 7.5 | E-8 |
| 810194 81019400 | - Other : --- Unwrought tungsten, including bars and rods obtained simply by sintering | | |
| 810195 | TUNGSTN BRS, RDS (EXC SINTRD),PROFL PLT SHT STP F | 7.5 7.5 | E-8 |
| 81019510 | ---- Hollow bars and rods ---- Other | | |
| 81019590 | TUNGSTEN WIRE | | E-8 |
| 810196 81019600 | - Other : --- Wire | 7.5 | E-8 |
| 810197 | TUNGSTEN WASTE AND SCRAP - Other : --- Waste and scrap | | |
| 81019700 | | 7.5 | E-8 |
| 810199 81019910 | OTHER 8101 ---- Tungsten filament | 10 | E-8 |
| 81019990 810210 | ---- Other MOLYBDENUM POWDERS | 10 7.5 | E-8 |
| 81021000 | -- Powders | | E-8 |
| 810294 | MOLYBDENUM, UNWROUGHT, OBTAIN BY SIMPLY SINTERING | | |
| 81029400 | - Other : --- Unwrought molybdenum, including bars and rods obtained simply by sintering | 7.5 | E-8 |
| 810295 81029510 | MOLYBDM BRS, RDS EXC SINTRED, PROFL PLT SHT STP F ---- Hollow bars | 7.5 | E-8 |
| 81029590 810296 | ---- Other MOLYBDENUM WIRE | | |
| 81029600 | - Other : --- Wire | 7.5 7.5 | E-8 E-8 |
| 81049020 81049030 81049090 | ---- Flakes ---- Wire | 7.5 | E-8 |
| 810520 81052010 | ---- Other | 7.5 10 | E-8 E-8 |
| | COBALT, UNWROUGHT, PWDRS, MATTES ETC ---- Cobalt mattes and other intermediate products of cobalt | 7.5 | E-8 |

| HS Code | Description | Base rate | Staging |

| (2002) | | (1.4.2006) | Category |
| 81052020 | ---- Cobalt unwrought | 7.5 | E-8 |
| 81052030 810530 | ---- Powders COBALT WASTE AND SCRAP | 7.5 | E-8 |
| 81053000 | -- Waste and scrap | 7.5 | E-8 |
| 810590 | OTHER 8105 | | |
| 81059000 | -- Other | 10 | E-8 |
| 810600 | BISMUTH+ART;WST+SCR ---- Bismuth, unwrought| | E-8 |
| 81060010 81060020 | | 7.5 7.5 | E-8 |
| 81060030 | ---- Waste and scrap of bismuth and bismuth alloys ---- Bismuth, wrought | 7.5 | E-8 |
| 81060090 | ---- Other | | E-8 |
| 810720 | UNWROUGHT CADMIUM, POWDERS | 7.5 | |
| 81072000 | -- Unwrought cadmium; powders | 7.5 | E-8 |
| 810730 | Waste and scrapof cadmium | | |
| 81073000 | -- Waste and scrap | 7.5 | |
| 810790 | OTHER 8107 | | E-8 |
| 81079010 | ---- Cadmium, wrought ---- Other | 7.5 | E-8 |
| 81079090 | | 10 | E-8 |
| 810820 | UNWROUGHT TITANIUM; POWDERS | | |
| 81082000 | -- Unwrought titanium; powders TITANIUM WASTE AND SCRAP | 7.5 | E-8 |
| 810830 81083000 | -- Waste and scrap OTHER 8108 | 7.5 | |
| | | | E-8 |
| 810890 81089010 | ---- Titanium, wrought | 7.5 | E-8 |
| 81089090 | ---- Other | 10 | E-8 |
| 810920 | UNWROUGHT ZIRCONIUM; POWDERS | | |
| 81092000 | -- Unwrought zirconium; powders SCRAP | 7.5 | E-8 |
| 810930 | ZIRCONIUM WASTE AND | | |
| 81093000 | -- Waste and scrap | 7.5 | E-8 |
| 810990 81099000 | OTHER 8109 | 7.5 | E-8 |
| | -- Other | | |
| 811010 81101000 | UNWROUGHT ANTIMONY; POWDERS -- Unwrought antimony; powders | 7.5 | E-8 |
| | Waste and scrap of antimony | | |
| 811020 | -- Waste and scrap | | E-8 |
| 81102000 811090 | ANTIMONY AND ARTCLS THEREOF, NESOI | 7.5 | |
| 81109000 | -- Other | 7.5 | E-8 |
| 811100 81110010 | MANGNESE+ART;WST+SC ---- Unwrought manganese and manganese base alloys | 7.5 | E-8 |
| 81110020 81110030 | ---- Waste and scrap of manganese base alloys ---- Wrought manganese | 7.5 | E-8 |
| 81110090 | ---- Other | 7.5 7.5 | E-8 |
| 811212 | Berylium unwrought; powders - Beryllium : --- Unwrought; | | E-8 |
| 81121200 811213 | powders BERYLLIUM WASTE AND SCRAP | 7.5 | E-8 |
| 81121300 811219 | - Beryllium : --- Waste and scrap O BERYLLIUM+ARTICLE | 7.5 | E-8 |
| 81121900 811221 | - Beryllium : --- Other UNWROUGHT CHROMIUM; POWDERS | 7.5 | E-8 |
| 81122100 | - Chromium : --- Unwrought; powders CHROMIUM WASTE AND SCRAP | | |
| 811222 | | 7.5 | E-8 |
| 81122200 | - Chromium : --- Waste and scrap | | |
| | CHROMIUM AND ARTICLES THEREOF, NESOI | 7.5 | E-8 |
| 811229 |

str. 479

- Chromium : --- Other | | |
| 81122900 | | 7.5 | E-8 |
| 811230 | GERMANIUM+ART;WST+S | | |
| 81123010 | ---- Unwrought | 7.5 | E-8 |
| 81123020 | ---- Waste and scrap | 7.5 | |
| 81123030 | ---- Wrought | 7.5 | E-8 |
| 81123090 | | | E-8 |
| | ---- Other | | E-8 |
| 811240 | | 7.5 | |
| 81124010 | VANADIUM+ART;WST+SC | | E-8 |
| 81124020 | ---- Waste and scrap | 7.5 | E-8 |
| | ---- Unwrought | | |
| 81124030 | | 7.5 7.5 | E-8 |
| 81124090 811251 | ---- Wrought ---- Other UNWROUGHT THALLIUM; POWDERS | 7.5 7.5 | E-8 E-8 |
| 81125100 811252 81125200 811259 | - Thallium : --- Unwrought; powders Waste and scrap of thallium - Thallium : --- Waste and scrap | 7.5 | E-8 |
| 811299 | GA, HF, INDIUM, NIOBIUM, RHENIUM & ARTI,WAST/SCRP - Other : --- Unwrought; waste and scrap; powders | | E-8 |
| 811300 81130010 | Other articles of thallium - Thallium : --- Other | 7.5 | |
| 81125900 811292 81129200 | | | |
| | | | E-8 |
| | | 7.5 | |
| 81129900 | OTHER 8112 - Other : --- Other | | |
| | CERMET+ART;WST+SCRP | 7.5 12.5 | E-8 E-8 |
| 81130020 81130030 | ---- Unwrought cermets ---- Waste and scrap of cermets | 12.5 | E-8 |
| | ---- Articles of cermets | | E-8 |
| | ---- Other | | |
| 81130090 820110 | | 12.5 | E-8 |
| 82011000 820120 | SPADES,SHOVELS,PART -- Spades and shovels | 12.5 | |
| | FORKS AND PARTS | | E-8 |
| | | 12.5 | |

| HS Code | Description | Base rate | Staging Category |

| (2002) | Forks | (1.4.2006) 12.5 | E-8 |
| 82012000 820130 | -- MATTCK,PICK,HOE,RKE | | |
| 82013000 | -- Mattocks, picks, hoes and rakes AXES,BILL HOOKS,ETC | 12.5 | E-8 |
| 820140 82014000 | -- Axes, bill hooks and similar hewing tools | 12.5 | |
| 820150 82015000 | ONE-HANDED SECATEUR -- Secateurs and similar one-handed pruners and shears (including| | E-8 |
| 820160 | poultry shears) HDGE SHRS,2-HND SHR -- Hedge shears, two-handed pruning shears and similar two-handed | 12.5 | E-8 |
| 82016000 820190 82019000 | shears OTHER 8201 -- Other hand tools of a kind used in agriculture,horticulture or | 12.5 12.5 | E-8 E-8 |
| 820210 82021010 | HANDSW+PTS,N BLADES ----Metal working hand saws ----Wood working and similar hand saws | | |
| | | 12.5 | E-8 |
| 82021020 | | 12.5 | E-8 |
| | ----Other | 12.5 | |
| 82021090 | BNDSW BLADE+B MT PT | | E-8 |
| 820220 82022000 | -- Band saw blades CIR SW BL,STL WK PT | 12.5 | E-8 |
| 820231 | - Circular saw blades (including slitting or slotting saw blades): --- With | 12.5 | E-8 |
| 82023100 | working part of steel | | |
| 820239 | CIR SW BL,N ST WK P - Circular saw blades (including slitting or slotting saw blades): --- | | |
| | Other, including parts | 12.5 | E-8 |
| 82023900 | CHAIN SAW BLADES | | |
| 820240 | -- Chain saw blades STRGHT S BL F WK MT | 12.5 | E-8 |
| 82024000 820291 | ----Machine operated | | |
| 82029110 | ----Hand operated | 12.5 | E-8 |
| 82029120 | | | E-8 |
| | OTHER 8202 ----Hacksaw frames | 12.5 | |
| 820299 82029910 | | 12.5 | E-8 |
| 82029990 | ----Other FILE,RASP+SIM | 12.5 | E-8 |
| 820310 82031000 | TOOLS -- Files, rasps and similar tools | 12.5 | E-8 |
| 820320 82032000 | PLIER,PINCER,TWZ,ET -- Pliers (including cutting pliers), pincers, tweezers and similar tools | 12.5 | |
| 820330 | MET-CUTT SHEARS,ETC | | E-8 |
| 82033000 | -- Metal cutting shears and similar tools | 12.5 | |
| 820340 82034010 | PPE CUT,BOLT CUT,ET ----Perforating punches and pipe cutters | | E-8 |
| | | | E-8 |
| 82041120 820412 82041210 82052000 82060090 | ----Wrenches HAND-OPERAT,ADJSTBL ----Spanners ----Garage tools in sets ----Other | 12.5 | E-8 E-8 E-8 |
| 82034090 820411 82041110 | ----Other HAND-OPERAT,N-ADJST ----Spanners | | |
| 82060010 | -- Sets of articles of two or more of the foregoing sub-headings TL,2/>OF8202-05,RTL DRLL/BOR,WK PT CERM | 12.5 | E-8 |
| 820713 82071300 | | 12.5 12.5 | |
| 820719 | - Rock drilling or earth boring tools : --- With working part of O RCK DRLL/ERTH BOR | 12.5 12.5 | |
| 82041220 820420 82042000 820510 82051000 820520 | ----Wrenches SCKT,W/WO HND,DR,EX -- Interchangeable spanner sockets, with or without | 12.5 | E-8 |
| | handles DRILL/THREAD/TAPPNG -- Drilling, threading or tapping tools | | E-8 |
| | HAMMER+SLDGE HAMMER -- Hammers and sledge hammers PLNE,CHSL,ET F WDWK | 12.5 | E-8 |
| | | 12.5 | E-8 |
| | -- Planes, chisels, gouges and similar cutting tools for working SCREWDRIVERS | | |
| 820530 82053000 | | 12.5 | |
| 820540 | wood | | E-8 |
| 82054000 820551 | -- Screwdrivers OTHR HOUSEHOLD,HAND | | |
| | | 12.5 | E-8 |
| 82055110 | ----Can or cork openers | 12.5 | E-8 |
| 82055190 | ----Other | 12.5 | E-8 |
| 820559 | OTHER HANDTOOLS ----Grease guns (excluding compressed air type) | 12.5 | E-8 |
| 82055910 82055920 | ----Metal working hand tools ----Hand tools for specified uses, such as watch making | 12.5 | E-8 |
| 82055930 | tools, goldsmith tools | 12.5 | E-8 |
| 82055990 820560 | ----Other | | E-8 |
| | BLW+O S-CONTN TORCH -- Blow lamps | 12.5 | |
| | | 12.5 | |
| 82056000 820570 | VISES,CLAMPS,ETC | | E-8 |
| 82057000 820580 82058010 | -- Vices, clamps and the like ANVL;H/P-OP GRD WHL ----Anvils and portable forges

str. 480

| 12.5 12.5 | E-8 E-8 |
| 82058020 820590 | ----Grinding wheels with frame, hand-or pedal-operated SETS OF 2/>HANDTOOL | 12.5 | E-8 |
| 82059000 | | | |
| 820600 | | 12.5 | E-8 |
| | | 12.5 12.5 | E-8 E-8 |
| | cermets | 12.5 | E-8 |

| HS Code | Description | Base rate | Staging |

| (2002) | | (1.4.2006) | Category |
| 82071900 820720 | - Rock drilling or earth boring tools : --- Other, including parts DIES,DRAW/EXTRD MET | 12.5 | E-8 |
| 82072000 | -- Dies for drawing or extruding metal PRESS/STAMP/PUNCHNG | 12.5 | E-8 |
| 820730 82073000 | -- Tools for pressing, stamping or punching | 12.5 | E-5 |
| 820740 | FOR TAPPNG/THREADNG ----Chasers | 12.5 | |
| 82074010 82074090 | ----Other | 12.5 | E-8 E-8 |
| 820750 82075000 | FOR DRILLING,N ROCK -- Tools for drilling, other than for rock drilling | | E-8 |
| 820760 | FOR BORING/BROACHNG | 12.5 | |
| 82076010 | ----Reamers ----Other | 12.5 | |
| | | | E-8 |
| 82076090 820770 | FOR MILLING | 12.5 | E-8 |
| 82077010 | ----Cutters ----Other | 12.5 | E-8 |
| 82077090 | TURNING BASE METL | 12.5 | E-8 |
| 820780 82078000 | F -- Tools for turning | | |
| 820790 | OTHER 8207 | 12.5 | E-8 |
| 82079010 | ----For metal working hand tools | 12.5 | E-8 |
| 82079020 82079030 | ----For wood working hand tools ----Lathe tools and tool belts | 12.5 | E-8 |
| 82079090 | ----Other | 12.5 12.5 | E-8 E-8 |
| 820810 82081000 | FOR METAL WORKING -- For metal working | 12.5 | E-8 |
| | FOR WOOD WORKING | | |
| 820820 82082000 | -- For wood working KTCHN APP/FD IND | 12.5 | E-8 |
| 820830 | MA -- For kitchen appliances or for machines used by the food MACH | 12.5 | |
| 82083000 820840 | industry AGRICLT/FRSTRY | | E-8 |
| 82084000 | -- For agricultural, horticultural or forestry machines OTHER 8208 | 12.5 | E-8 |
| 820890 | | | |
| 82089010 82089020 | ----Knives and cutting blades for paper cutting machines ----Bell skiving knives | 12.5 | E-8 |
| 82089030 82089040 | ----Band knives for splitting machine | 12.5 | E-8 |
| | ----Cutting and clicking dies | | E-8 |
| 82089090 | | 12.5 | |
| 820900 | ----Other PLT,STK,ET,UNMT,CRM | | E-8 |
| 82090090 821000 | | 12.5 | |
| 82090010 82100000 | ----Other H-OP MEC APPL=<10KG -HAND-OPERATED MECHANICAL APPLIANCES, WEIGHING 10 kg. OR LESS, USED IN THE PREPARATION, CONDITIONING OR| 12.5 12.5 | E-8 E-8 E-8 |
| | ----Tungsten carbide tips | 12.5 12.5 | E-8 |
| 82119390 821194 82119400 821195 82119500 | - Other : --- Blades HANDL,B MET,NT 8208 - Other : --- Handles of base metal | 12.5 | E-8 |
| 82121010 82121090 | ----Twin type shaving ----Other | | E-8 E-8 E-8 E-8 |
| 821220 | OTH BLADES F KNIVES SAFTY BLDE+BLNK,STR | 12.5 12.5 | E-8 |
| 82119100 821192 82119200 821193 82119310 821210 | - Other : --- Table knives having fixed blades FIXED BLADE,N TABLE - Other : --- Other knives having fixed blades NOT WFIXED BLADES ----Pocket knives ----Other RAZORS | 12.5 12.5 12.5 12.5 12.5 | E-8 E-8 |
| 82142090 821490 82149090 821510 | ----Other ----Handles of cutlery of base metal ----Other | 12.5 | E-8 |
| 82149010 | OTHER 8214 | 12.5 | E-8 |
| | ST ASSD=>1 PR MT PL | 12.5 | |
| | | | E-8 |
| 821520 | | | |
| 82151000 | -- Sets of assorted articles containing at least one article plated with precious metal | 12.5 | E-8 |
| | ST ASSTD,N PR MET | | |
| | O | | |

| HS Code | Description | Base rate | Staging Category |

| (2002) | Other sets of assorted articles | (1.4.2006) | |
| 82152000 821591

str. 481

| -- SPN,FRK,ET,PR MT PL | 12.5 | E-8 |
| 82159100 | - Other : --- Plated with precious metal OTHER 8215 | 12.5 | E-8 |
| 821599 82159900 | - Other : --- Other | 12.5 | E-8 |
| 830110 83011000 | PADLOCKS -- Padlocks | | |
| 830120 | MOTOR VEHICLE LOCKS | 12.5 | E-8 |
| 83012000 | -- Locks of a kind used for motor vehicles FURNITURE LOCKS | 12.5 | EXC |
| 830130 83013000 | -- Locks of a kind used for furniture LOCKS,N FURN/M VHCL | 12.5 | E-8 |
| 830140 83014010 | | 12.5 | E-8 |
| | ---- Combination locks ---- Other | | |
| 83014090 | WCLASP | | E-8 |
| 830150 | CLASP+FRAME | 12.5 | |
| | -- Clasps and frames with clasps, incorporating locks | 12.5 | E-8 |
| 83015000 | PARTS OF LOCKS | | |
| 830160 | -- Parts | 12.5 | |
| 83016000 830170 | KEYS FOR LOCKS | | E-8 |
| 83017000 | -- Keys presented separately | 12.5 | E-8 |
| 830210 83021010 | HINGES AND PARTS ---- Of steel | 12.5 | E-8 |
| 83021020 | ---- Of brass | 12.5 | E-8 |
| 83021090 | | | E-8 |
| 830220 | ---- Other CASTORS AND

str. 482

| 12.5 | |
| | PARTS | 12.5 | |
| 83022000 | -- Castors | | E-8 |
| 830230 | O MNT,FTT,ET F M VH ---- Curve drive stakes | 12.5 | EXC |
| 83023010 | | | |
| 83023090 | ---- Other | | EXC |
| 830241 | MNT,FTT,ET F BLDING | 12.5 | |
| 83024110 83024120 | ---- Fittings for doors and windows ---- Tower bolts | 12.5 | E-8 |
| | ---- Other | | E-8 |
| 83024190 | O MNT,FTT,ET F FURN | 12.5 12.5 | E-8 |
| 830242| - Other mountings, fittings and similar articles: --- Other, suitable for | 12.5 | E-8 |
| 83024200 | furniture | 12.5 | E-8 |
| 830249 83024900 | HAT-RACK,HAT PEG,ET -- Hat-racks, hat-pegs, brackets and similar fixtures | | E-5 |
| | O MNT,FTT+SIMLR ART - Other mountings, fittings and similar articles: --- Other | | |
| 830250 83025000 830260 83026000 830300 SFE,CSH/DEED | AUTOMTC DOOR CLOSER -- Automatic door closers BOX,ET | 12.5 | E-8 |
| 83030000 DOORS CASH 830400 OFFICE+DESK 83040000 PAPER SIMILAR THAN 830510 FIT 83051000 830520 STAPLES 83052000 830590 OTHER 83059010 83059020 83059090 BELLS,GONGS,ETC;PTS 83062110 830890 | -ARMOURED OR REINFORCED SAFES, STRONG-BOXES AND AND SAFE DEPOSIT LOCKERS FOR STRONG-ROOMS, OR DEED BOXES AND THE LIKE, OF BASE METAL EQUIPMT -FILING, CABINETS, CARD-INDEX CABINETS, PAPER TRAYS, RESTS, PEN TRAYS, OFFICE-STAMP STANDS AND OFFICE OR DESK EQUIPMENT, OF BASE METAL, OTHER OFFICE FURNITURE OF HEADING 9403 F LOOSELEAF BND -- Fittings for loose-leaf binders or files IN STRIPS -- Staples in strips 8305 ---- Pins (other than those of heading 7317) ---- Clips ---- Other -- Bells, gongs and the like -- Tubular or bifurcated rivets OTHER 9308 | 12.5 12.5 12.5 12.5 12.5 12.5 12.5 12.5 12.5 | E-8 E-8 E-8 E-8 E-8 E-8 E-8 E-8 E-8 |
| | | | E-8 |
| | | | E-8 E-8 |
| 830820 83082000 | | | |
| 83081021 83081029 | | | |
| 830610 83061000 830621 83063000 830710 OF | STATUET,ET,PR MT PL ---- Statuettes ---- Trophies ---- Other mirrors IRON/STEEL

str. 483

| 12.5 12.5 | E-8 |
| 83062120 83062190 830629 | STATUET,ET,N PM PLT | 12.5 12.5 | E-8 E-8 |
| 83062910 83062920 83062990 830630 | ---- Statuettes | 12.5 12.5 12.5 | E-8 E-8 E-8 |
| 83071000 | ---- Trophies ---- Other PHTO,ET FRME;MIRROR -- Photograph, picture or similar frames; -- Of iron or steel | 12.5 12.5 | E-8 |
| | TUBULR/BIFURCAT RVT | 12.5 12.5 12.5 | |
| 830810 | -- Of other base metal HOOKS,EYES,EYELETS | | |
| | NOT IRON/STEEL | | |
| 830790 83079000 | | | E-8 |
| 83081010 | | | |
| | ---- Hooks and eyes --- Eyelets: ----- For footwear --- Eyelets: ----- Other | | E-8 |
| | | 12.5 | |

| HS Code | Description | Base rate (1.4.2006) | Staging Category |

| (2002) | | | |
| 83089011 | --- Buckles: ----- For footwear | 12.5 12.5 | E-8 |
| 83089019 83089020 | --- Buckles: ----- Other ---- Imitation zari spangles | 12.5 | E-8 E-8 |
| 83089031 | --- Beads and spangles of base metal: ----- For garments, made ups,| 12.5 | E-8 |
| 83089039 | knitwear, plastic and leather goods --- Beads and spangles of base metal: ----- Other | 12.5 | E-8 |
| 83089040 | ---- Fittings for travel requisites and leather goods | 12.5 | E-8 |
| 83089091 | --- Other: ----- For garments, made ups, knitwear, plastic and leather goods | 12.5 | E-8 |
| 83089099 | --- Other: ----- Other | 12.5 | E-8 |
| 830910 | CRWN CORK,INC SL+CP |

str. 484

| |
| 83091000 | -- Crown corks OTHER 8309 | 12.5 | E-8 |
| 830990 | ---- Pilfer proof caps for packaging, all sorts, with or without washers or other fittings, of cork, rubber, polyethylene or any other material | 12.5 | E-8 |
| 83099010 | ---- Aluminium caps, seals, capsules and closers | | |
| 83099020 | | 12.5 | E-8 |
| 83099030 | ---- Other seals | 12.5 | E-8 |
| 83099090 | ---- Other | 12.5 | |
| 831000 | SIGN,ETC PLT,N 9405 | | E-8 |
| 83100010 | ---- Enamel iron signboard | 12.5 | E-8 |
| 83100090 | ---- Other | 12.5 | E-8 |
| 831110 | CT ELCTR F EL A-WLD -- Coated electrodes of base | | |
| 83111000 831120 | metal, for electric arc-welding CORE WRE F EL A-WLD | 12.5 | E-8 |
| 83112000 | -- Cored wire of base metal, for electric arc-welding | 12.5 | E-8 |
| 831130 | CT RD+COR WRE,SLD,E ---- Wire and rods of agglomerated base metal | | |
| 83113010 | ---- Other | 12.5 | E-8 |
| 83113090 | OTHER 8311 | 12.5 | E-8 |
| 831190 | | | |
| 83119000 | -- Other, including | | E-8 |
| 840110 | parts NUCLEAR REACTORS | 12.5 | |
| 84011000 | -- Nuclear reactors | 12.5 | E-8 |
| 840120 84012000 | ISOTOPIC SEPARATION -- Machinery and apparatus for isotopic separation, and | | |
| 840130 84013000 | parts | | E-8 |
| | thereof FUEL ELEMENTS -- Fuel elements (cartridges), non-irradiated | 12.5 | |
| 840140 84014000 | PARTS -- Parts of nuclear reactors | | E-8 |
| | | 12.5

str. 485

| |
| 840211 | WATERTUBE >45 PER H | 12.5 | E-8 |
| 84021100 | - Steam or other vapour generating boilers: --- Watertube boilers with a steam production exceeding 45 t per hour | 12.5 | E-8 |
| 840212 84021200 840219 84021910 | WATERTUBE <45 PER H - Steam or other vapour generating boilers: --- Water tube boilers with a steam production not exceeding 45 t per hour VAPOR BOILERS ---- Fire tube horizontal (lancashire) boilers | 12.5 12.5 | E-8 |
| 84021920 84021990 840220 84022000 840290 84029010 84029020 84029090 840310 84031000 840390 84039000 840410 84041000 840420 84042000 840682 84068200 840690 84069000 | ---- Fire tube boilers vertical ---- Other SUPER-HEATED -- Super-heated water boilers PTS F SUP-HEAT BOIL ---- Parts of fire tube boilers ---- Parts of watertube boilers ---- Other CENTRAL HEATING -- Boilers CENTRAL HEAT PARTS -- Parts STEAM,WATER,CENTRAL -- Auxiliary plants for use with boilers of heading 8402 or 8403 CONDENSERS FOR VAP -- Condensers for steam or other vapour power units PARTS -- Parts | 12.5 12.5 12.5 12.5 12.5 12.5 12.5 12.5 12.5 12.5 12.5 | E-8 E-8 E-8 E-5 E-5 E-5 E-8 E-8 E-8 E-8 |
| 840490 84049000 840510 84051010 84051020 84051090 840590 84059000 840610 84061000 840681 84068100 840710 840721 84072100 | PARTS FOR AUX PLANT -- Parts GENERATORS ---- Producer gas or water gas generators ---- Acetylene gas generators ---- Other PARTS -- Parts FOR MARINE PROPULSN -- Turbines for marine propulsion OTHER,OVER 40MW - Other turbines: --- Of an output exceeding 40MW OTHR,NOT OVER 40MW - Other turbines: --- Of an output not exceeding 40MW AIRCRAFT,SPARK-IGN -- Aircraft engines | 12.5 12.5 12.5 12.5 12.5 12.5 12.5 12.5 | E-8 E-8 E-8 E-8 E-8 E-8 E-8 E-8 E-8 E-8 |
| 84071000 | OUTBOARD,FOR MARINE - Marine propulsion engines: --- Outboard motors | 0 5 | E-8 E-8 |

| HS Code | Description | Base rate | Staging Category |

| (2002) 840729 | INBOARD,FOR MARINE | (1.4.2006) | |
| 84072900 | - Marine propulsion engines: --- Other | 12.5 | E-8 |
| 840731 | SPARK-IGNTN < 50CC | | |
| 84073110 | ---- For motor cycles | 12.5 | E-8 |
| 84073190 | ---- Other | 12.5 | E-8 |
| 840732 | SPARK-IGNTN =<250CC | 12.5 | EXC |
| 84073210 84073290 | ---- For motor cycles ---- Other | 12.5 | EXC |
| 840733 | SPARK-IGNTN >250CC | | |
| 84073310 | ---- For motor cars | 12.5 | EXC |
| 84073320 | ---- For motor cycles | 12.5 | EXC |
| 84073390 | | | |
| 840734 | ---- Other SPARK-IGNTN>1000 CC | 12.5 | EXC |
| 84073410 | ---- For motor cars | 12.5 | EXC |
| | ---- Other | 12.5 | EXC |
| 84073490 840790 | SPARK-IGNTION,OTHER | | |
| 84079010 | ---- Petrol engines

str. 486

| 12.5 | E-8 |
| 84079020 | ---- Kerosene engines | 12.5 | |
| 84079090 | ---- Other | 12.5 | E-8 E-8 |
| 840810 | MARINE PISTON | | |
| 84081010 | ---- Outboard engines | 12.5 | RED |
| 84081091 | --- Other : ----- Of a cylinder capacity not exceeding 100 cc| 12.5 | RED |
| 84081092 | --- Other : ----- Of a cylinder capacity exceeding 100 cc but not exceeding 250 cc | 12.5 | RED |
| 84081093 | --- Other : ----- Of a cylinder capacity exceeding 250 cc | 12.5 | RED |
| 840820 | COMPRESSION-IGNTN | | |
| 84082010 | ---- Of cylinder capacity not exceeding 250 cc | 12.5 | RED |
| 84082020 | ---- Engines of cylinder capacity exceeding 250 cc COMPRESSION-IGNTN,O | 12.5 | RED |
| 840890 | ---- Stationary engines of cylinder capacity exceeding 50 cc | 12.5 | EXC |
| 84089010 | ---- Other | 12.5 | EXC |
| 84089090 840910 | AIRCRAFT ENGINES -- For aircraft engines | 0 | |
| 84091000 840991 | O SPARK-IGNITN PRTS | | E-8 |
| | : | 12.5 | |
| 84099111 | --- Valves, inlet and exhaust, piston, piston rings,piston assemblies --- Valves, inlet and exhaust | | EXC |
| 84099112 | --- Valves, inlet and exhaust, piston, piston rings,piston assemblies : --- Pistons | 12.5 12.5 | EXC EXC |
| 84099113 | --- Valves, inlet and exhaust, piston, piston rings,piston assemblies : --- Piston rings : | | |
| 84099114 | --- Valves, inlet and exhaust, piston, piston rings,piston assemblies --- Piston assemblies | 12.5 | EXC |
| 84099120 | ---- Fuel injection equipment excluding injection pumps | 12.5 | |
| 84099191 84099192 | --- Other : ----- Of petrol engines for motor vehicles --- Other : ----- Of other petrol engines | 12.5 | EXC EXC |
| 84099193 | --- Other : ----- Of kerosene engines | 12.5 | EXC |
| |

str. 487

| 12.5 | EXC |
| 84099194 | --- Other : ----- Of gas engines --- Other : ----- Other | 12.5 | |
| 84099199 | | | EXC |
| 840999 | | 12.5 | |
| 84099911 | SPARK-IGNITION PRTS --- Valves, inlet and exhaust, piston, piston rings, piston assemblies ---- Valve, inlet and exhaust | 12.5 | EXC RED |
| 84099912 84099913 | --- Valves, inlet and exhaust, piston, piston rings, piston assemblies ---- Pistons --- Valves, inlet and exhaust, piston, piston rings, piston assemblies ---- Piston rings --- Valves, inlet and exhaust, piston, piston rings, piston assemblies ---- Piston assemblies | 12.5 12.5 | RED RED |
| 84099920 | ---- Fuel nozzles | 12.5 | RED |
| 84099914 | | 12.5 | RED |
| 84099930 84099941 | ---- Fuel injection equipment excluding injection pumps --- Other parts of diesel engine: ----- Of diesel engines for motor | 12.5 12.5 | RED RED |
| 84099942 84099949 | --- Other parts of diesel engine: ----- Of outboard engine | 12.5 | RED |
| | --- Other parts of diesel engine: ----- Other | | |
| | ---- Other TURBNE,WHLS=<1000KW | 12.5 12.5 | RED RED |
| 84099990 841011 84101100 841012 84101210 84101220 841013 84101310 84101320 84101390 | - Hydraulic turbines and water wheels : --- Of a power not exceeding 1,000 kW Hydraulic turbines and water wheels of apower>1000 kwbut not excdng 10000 kw ---- Of power exceeding 1,000 kW but not exceeding 5,000 kW ---- Of power exceeding 5,000 kW but not exceeding 10,000 kW Hydraulic turbines and water wheels ofa power> 10000 kw ---- Of power exceeding 10,000 kW but not exceeding 30,000 kW ---- Of power exceeding 30,000 kW but not exceeding 80,000 kW ---- Of power exceeding 80,000 kW PARTS, INC REGULATORS -- Parts, including regulators | 12.5 12.5 12.5 12.5 12.5 12.5 12.5 | E-8 E-8 E-8 E-8 E-8 E-8 E-8 |
| 841111 84111100 841112 | JET THRUST =< 25 KN - Turbo-jets : --- Of a thrust not exceeding 25kN | 12.5 | |
| 841090 84109000 | | | |
| 84111200 84112100 | JET THRUST > 25 KN - Turbo-jets : --- Of a thrust exceeding 25 kN PROPELLER =<1100 KW - Turbo-propellers: --- Of a power not exceeding 1,100 | 12.5 | E-8 RED |
| 841121 | | | |
| | kW | | |
| | | 12.5 | |
| | | | E-8 |

| HS Code | Description | Base rate | Staging |

| (2002) | | (1.4.2006) | Category |
| 841122 84112200 | PROPELLER > 1100 KW - Turbo-propellers: --- Of a power exceeding 1,100 kW | 12.5 | E-8 |
| 841181 | OTHER =< 5000 KW | | |
| 84118100 | - Other gas turbines: --- Of a power not exceeding 5,000 kW OTHER > 5000 KW | 12.5 | E-8 |
| 841182 84118210 | ---- Of power exceeding 5,000 kW but | 12.5 | E-8 |
| 84118220 | not exceeding 15,000 kW ---- Of power exceeding 15,000 kW but not exceeding 30,000 kW | 12.5 | E-8 |
| 84118230 84118240 | ---- Of power exceeding 30,000 kW but not exceeding 60,000 kW ---- Of power exceeding 60,000 kW but not exceeding 90,000 kW | 12.5 12.5 | E-8 E-8 |
| 84118250 | ---- Of power exceeding 90,000 kW but not exceeding 1,15,000 kW | 12.5 | E-8 |
| 84118260 | ---- Of power exceeding 1,15,000 kW | 12.5 | E-8 |
| 841191 | PARTS,JET,PROPELLER - Parts : --- Of turbo-jets or turbo-propellers | 12.5 | E-8 |
| 84119100 | | | |
| 841199 | PARTS,NOT JET,PROP

str. 488

| | |
| 84119900 | - Parts : --- Other REACTION,NT TURBJET | 12.5 | E-8 |
| 841210 | -- Reaction engines other than | | |
| 84121000 | turbo-jets HYDRO ENGIN,LIN ACT | 12.5 | E-8 |
| 841221 84122100 | - Hydraulic power engines and motors: --- Linear acting (cylinders) HYDRO ENG,N LIN ACT | 12.5 | E-8 |
| 841229 | ---- Hydrojet (hydraulic jet engines) | | |
| 84122910 | ---- Other | 12.5 | E-8 |
| 84122990 | PNEUMAT ENG,LIN ACT - Pneumatic power engines and motors: --- Linear acting | 12.5 | E-8 |
| 841231 | (cylinders) | 12.5 | E-8 |
| 84123100 841239 | PNEUMA ENG,N LIN AC - Pneumatic power engines and motors: --- Other | | |
| 84123900 | | 12.5 | E-8 |
| 841280 | OTHER ENGINES,MOT0R | | |
| 84128011 | --- Steam or other vapour power : ----- Stationary | 12.5 | E-8 |
| 84128019 | --- Steam or other vapour power : ----- Other | 12.5 | E-8 |
| 84128020 | ---- Motors, spring operated excluding clock and watch movements | 12.5 | E-8 |
| 84128030 | ---- Wind turbine or engine ---- Other | 12.5 | E-8 |
| 84128090 | ENGINE,MOTOR PART O | 12.5 | E-8 |
| 841290 | | | |
| 84129010 | ---- Of steam engines incorporating boilers| 12.5 | RED |
| 84129020 | ---- Of other steam engines and other vapour power units not incorporating boilers | 12.5 | RED |
| | ---- Of hydraulic engines and motors | 12.5 | RED |
| 84129030 | | | |
| 84129090 | ---- Other PUMP,FUEL/LUB,GARAG | 12.5 | RED |
| 841311 84131110 | ---- Hand pumps | 12.5 | E-8 |
| 84131191 84131199 | --- Other : ----- Pumps for dispensing fuel | 12.5 | E-8 |
| | --- Other : ----- Other | 12.5 | E-8 |
| 841319 | PUMP+MEASUR DEVICE | | |
| 84131910 84131990 | ---- Hand pumps ---- Other | 12.5 12.5 | E-8 E-8 |
| 841320 84132000 841330 | HAND PUMP,NO MEASUR -- Hand pumps, other than those of sub-heading 8413 11 or 8413 19 COOLING INT COMB EN | 12.5 | E-8 |
| 84133010 84133020 | ---- Injection pumps for diesel engines ---- Oil pump | 12.5 | EXC |
| | ---- Water pump | 12.5 | EXC |
| 84133030 | | 12.5 | |
| 84133090 | ---- Other | | EXC |
| 841340 | CONCRETE PUMPS | 12.5 | EXC |
| 84134000 841350 | -- Concrete pumps OTHER RECIPROCATING | 12.5 | E-8 |
| 84135010 | ---- Metering and dosing pumps --- Primarily designed for handling water : ----- Deep tube well | 12.5 | E-8 |
| 84135021 | turbine pump | 12.5 | E-8 |
| 84135029 | --- Primarily designed for handling water : ----- Other ---- Other | 12.5 | |
| 84135090 | | 12.5 | E-8 E-8 |
| 841360 84136010 84136020 | O ROTAR DISPLC PUMP ---- Gear type pumps ---- Screw type pumps | 12.5 12.5 | E-8 E-8 |
| 84136090 | ---- Other O CENTRIFUGAL PUMPS | 12.5 | E-8 |
| 841370 | | | |
| 84137010 84137091 | ---- Primarily designed to handle water --- Other : ----- Single and multistage chemical process pumps | 12.5 12.5 | EXC EXC EXC |
| 84137092 84137093 | --- Other : ----- Horizontal split casing pumps --- Other : ----- Horizontal self priming pumps | 12.5 | |
| 84137094 84137095 | --- Other : ----- Vertical turbine driven pumps | 12.5 | EXC |
| 84137096 | --- Other : ----- Boiler feed pumps --- Other : ----- Slurry pumps | 12.5 12.5 | EXC EXC |
| 84137097 | --- Other : ----- Dredger pumps | 12.5 | EXC |
| 841381 | --- Other : ----- Other OTHER PUMP LIQUIDS | 12.5 | EXC |
| | | 12.5 | EXC |
| 84137099 | | | |
| 84138110 | ---- Gas pumps | 12.5 | E-5 |
| 84138120 84138130 84138190 841382 | ---- Hydraulic ram ---- Axial flow and mixed flow vertical pump designed primarily for handling water ---- Other | 12.5 12.5 | E-5 E-5 |
| 84138200 | LIQUID ELEVATORS | 12.5 | E-5 |
| | | 12.5 | |
| | | | E-8 |
| | - Other pumps-liquid elevators: --- Liquid elevators | | |

| HS Code | Description | Base rate | Staging |

| (2002) | | (1.4.2006) | Category |
| 841391 84139110 | PRTS OF PUMP LIQUID ---- Of reciprocating pumps | 12.5 | E-8 |
| 84139120 | ---- Of centrifugal pumps | 12.5 | E-8 |
| 84139130 | ---- Of deep well turbine pumps and of other rotary pumps | 12.5 | E-8 |
| 84139140 | ---- Of hand pump for handling water | 12.5 | E-8 |
| 84139190 | ---- Other | 12.5 | E-8 |
| 841392 84139200 | PART OF LIQUID ELEV - Parts : --- Of liquid elevators | 12.5 | E-8 |
| 841410 | VACUUM PUMPS -- Vacuum pumps | | |
| 84141000 | HAND/FOOT AIR PUMPS | 12.5 | RED |
| 841420 | | | |
| 84142010 | ---- Bicycle pumps ---- Other hand pumps | 12.5 | E-8 |
| 84142020 | ---- Other | 12.5 | E-8 |
| 84142090 | | | |
| 841430 | COMPRESSOR REFR EQP | 12.5 | E-8 |
| 84143000 | -- Compressors of a kind used in refrigerating equipment AIR COMPRESSR,TOWNG | 12.5 | EXC |
| 841440 | ---- Reciprocating air compressors | | |
| 84144010 | ---- Centrifugal air compressors | 12.5 | EXC |
| 84144020 | | 12.5 | EXC |

str. 489

| 84144030 | ---- Screw air compressors | 12.5 | EXC |
| 84144090 | ---- Other | 12.5 | EXC |
| 841451 | ELECTRC FANS=<125W | | |
| 84145110 | ---- Table fans | 12.5 | SEN |
| 84145120 | ---- Ceiling fans | 12.5 | SEN |
| 84145130 | ---- Pedestal fans | 12.5 | SEN |
| 84145140 | ---- Railway carriage fans | 12.5 | SEN |
| 84145190 | ---- Other | 12.5 | SEN |
| 841459 | FANS, OTHER | 12.5 | RED |
| 84145910 | ---- Air circulator | | |
| 84145920 84145930 | ---- Blowers, portable ---- Industrial fans and blowers | 12.5 | RED |
| 84145990 | ---- Other HOODS SIDE < 120 CM | 12.5 12.5 | RED RED |
| 841460 84146000 | -- Hoods having a maximum horizontal side not cm | 12.5 | E-8 |
| | exceeding 120 | | |
| 841480 84148011 | OT AIR/GAS PUMP,ETC --- Gas compressors: ----- Of a kind used in air-conditioning equipment | 12.5 | RED |
| 84148019 | --- Gas compressors: ----- Other ---- Free-piston generators for gas turbine | 12.5 | |
| 84148020 | | 12.5 | RED |
| 84148030 | ---- Turbo charger | 12.5 | RED RED |
| | ---- Other | | |
| 84148090 | | 12.5 | RED |
| 841490 | O PTS F COMPRSS,ETC --- Of air or vacuum pumps and compressors: ----- Of gas| | |
| 84149011 84149012 84149019 | compressors of a kind used in refrigerating and air conditioning appliances and machinery --- Of air or vacuum pumps and compressors: ----- Of bicycle pumps --- Of air or vacuum pumps and compressors: ----- Other | 12.5 12.5 12.5 | E-8 E-8 E-8 |
| 84149020 84149030 | ---- Of free piston generators ---- Of electric fans | 12.5 | E-8 |
| 84149040 | ---- Of Industrial fans, blowers | 12.5 | E-8 |
| | ---- Other | | |
| 84149090 841510 | AIR CONDITION MACH, WINDOW/ WALL TYPE, | 12.5 | E-8 |
| | SELF CONT | 12.5 | E-8 |
| 84151010 | ---- Split system | 12.5 | EXC |
| 84151090 841520 | ---- Other AUTMTV AIR CONDITNR | 12.5 | EXC |
| 84152010 84152090 | ---- For buses ---- Other | 12.5 12.5 | EXC EXC |
| 841581 | REFRIGERATR-RELATED | | |
| 84158110 84158190 | ---- Split air-conditioner two tonnes and above ---- Other | 12.5 12.5 | EXC EXC |
| 841582 84158210 | O,INCOR REFRIG UNIT ---- Split air-conditioner two tonnes and above ---- Other | 12.5 12.5 | SEN SEN |
| 84158290 841583 | NOT INCL REFRIG | | |
| 84158310 | ---- Split air-conditioner two tonnes and above ---- Other | 12.5 | EXC |
| 84158390 841590 | PARTS | 12.5 | EXC |
| 84159000 | -- Parts FURNACE LIQUID FUEL | 12.5 | RED |
| 841610 84161000 | -- Furnace burners for liquid fuel | | |
| 841620 | FURN PULVERIZ SOLID | 12.5 | E-8 |
| 841630 84163000 841690 | MECH STOKE,GRATE,ET -- Mechanical stokers, mechanical grates, mechanical ash dischargers and similar appliances PRTS FURNACE BURNER | 12.5 | E-8 |
| 841710 84171000 | HEAT TREAT ORE -- Furnaces and ovens for the roasting, melting or other heat- treatment of ores, pyrites or of metals | | |
| 841720 84172000 | | 12.5 | RED |
| | BAKERY OVEN -- Bakery ovens, including biscuit ovens | 12.5 | |
| 841780 | OT,N ELEC,INDUS/LAB | | E-8 |

| HS Code | Description | Base rate | Staging |

| (2002) | | (1.4.2006) | Category |
| 84178010 | ---- For cement industry | 12.5 12.5 | EXC EXC |
| 84178090 841790 | ---- Other PARTS FOR 8417 | | |
| 84179000 | -- Parts | 12.5 | E-8 |
| 841810 84181010 | CMB FRIG/FREEZ,S DR ---- Commercial type | 12.5 | SEN |
| 84181090 841821 | ---- Other FRIG,HOUSEHLD,COMPR | 12.5 | SEN |
| 84182100 | - Refrigerators, household type: --- Compression-type | 12.5 | E-8 |
| 841822 | FRG,HOUSEHLD,ABSORP - Refrigerators, household type: --- Absorption -type, electrical | | |
| 84182200 | OTHR FRIG,HOUSEHOLD | 12.5 | EXC |
| 841829 | - Refrigerators, household type: --- Other

str. 490

| 12.5 | EXC |
| 84182900 841830 | FREEZR,CHEST=<800LT | | |
| 84183010 | ---- Commercial type electrical | 12.5 | EXC |
| 84183090 | ---- Other | 12.5 | |
| | FREEZR,UPRIGHT=<900 | | EXC |
| 841840 84184010 | ---- Electrical | 12.5 | EXC |
| 84184090 | ---- Other | 12.5 | |
| | | | EXC |
| 841850 | FRIG DSPLAY COUNTER -- Other refrigerating or freezing chests, cabinets, display counters,| | |
| 841861 | show-cases and similar refrgerating or freezing furniture O COMPRSS HEAT PUMP - Other refrigerating or freezing equipment; heat pumps : --- | | |
| 84186100 | Compression type units whose condensers are heat exchangers | 12.5 | EXC |
| 841869 84186910 | OTH REFRIGER EQUIPM ---- Ice making machinery ---- Water cooler | 12.5 | EXC EXC |
| 84186920 | ---- Vending machine, other than automatic vending machine ---- Refrigeration equipment or devices specially used in leather | 12.5 12.5 | EXC |
| 84186930 | | 12.5 | EXC |
| 84186940 | industries for manufacturing of leather articles ---- Refrigerated farm tanks, industrial ice cream freezer | | |
| 84186950 84186990 841891 | ---- Other FURNITURE FOR REFRI | 12.5 12.5 | EXC EXC |
| 84189100 | - Parts: --- Furniture designed to receive refrigerating or freezing equipment PARTS | 12.5 | EXC |
| 841899 | OTHER - Parts: --- Other WTR HEAT,INSTANT GAS | 12.5 | EXC |
| 84189900 841911 | ---- Domestic type ---- Other | 12.5 | E-8 |
| 84191110 | | | |
| 84191190 841919 | | 12.5 | |
| | OT WTR HEAT NT IN G ---- Domestic type | 12.5 | E-8 |
| 84191910 | ---- Other | | E-8 |
| 84191920 841920 | MED/LAB STERILIZERS | 12.5 | E-8 |
| 84195090 841960 84198940 84198950 | ---- Other ---- Spiral type | 12.5 12.5 12.5 | SEN SEN SEN |
| 84193900 841940 | | 12.5 | E-8 |
| 84192010 84192090 841931 84193100 | ---- Auto claves DRYERS,AGRICULTURAL - Dryers : --- For agricultural | | |
| | | 12.5 | E-8 |
| | products DRYER,WOOD/PAPER | 12.5 | |
| 841932 | | | E-8 |
| 84193200 841939 | - Dryers : --- For wood, paper pulp, paper or paper, board OTHER DRYERS | 12.5 | E-8 |
| | - Dryers : --- Other | 12.5 | EXC |
| | DISTILLING/RECTIFIN ---- For petroleum refining | 12.5 | |
| 84194010 | ---- Other distilling | 12.5 | E-8 |
| | | | E-8 |
| 84194020 | equipment ---- Other | | |
| 84194090 | | | |
| 841950 84195010 | HEAT EXCHANGE UNITS | 12.5 12.5 | E-8 SEN |
| | ---- Shell and tube type ---- Plate type gases | 12.5 12.5 | E-8 E-8 E-8 |
| 84198910 | specified or included ---- Cooling towers and similar plants for direct cooling (without a separating wall) by means of recirculated water ---- Pasteurizers ---- Plant growth chambers and rooms and tissue culture chambers and rooms having temperature, humidity or light control | 12.5 12.5 | E-0 E-0 |
| 84195020 84195030 | ---- Other LIQUEFY AIR/GAS -- Machinery for liquefying air or other ---- Pressure vessels, reactors, columns or towers or chemical | | E-0 |
| 84196000 841981 84198110 | HEATING FOOD/DRINK ---- Friers | 12.5 12.5 | E-8 |
| 84198120 | ---- Other kitchen machines ---- Other | | |
| 84198190 | Chemical vapor deposition apparatus for | | |
| | | 12.5 | |
| 841989 84198920 84198930 | semi-conductor production storage tanks ---- Glass lined equipment ---- Auto claves other than for cooking or heating food, not elsewhere | 12.5 12.5 12.5 | E-0 E-0 |
| | | | E-0 |
| 84198960

str. 491

| | | |

| HS Code (2002) | Description | Base rate (1.4.2006) | Staging Category |

| 84198970| ---- Apparatus for rapid heating of semi-conductor devices; apparatus for chemical or physical vapour deposition on semiconductor wafers; apparatus for chemical vapour deposition on LCD substratus | 12.5 | E-0 |
| 84198980 | ---- Vacuum-vapour plant for deposition of metals ---- Other | 12.5 | E-0 |
| 84198990 | | 12.5 | E-0 |
| 841990 | Parts of Chemical vapor deposition apparatus for semi-conductor production | | |
| 84199010 | ---- Parts of instantaneous or storage water heaters (domestic type) ---- Other | 12.5 12.5 | E-0 E-0 |
| 84199090 842010 | CALENDER,ROLLING -- Calendering or other rolling | | |
| 84201000 842091 | machines CYLINDERS F ROLLING | 12.5 | E-8 |
| 84209100 | -- Parts : -- Cylinders | 12.5 | |
| 842099 | PARTS FOR 8420 | | E-8 |
| | -- Parts : -- Other | 12.5 | E-8 |
| 84209900 | | | |
| 842111 | - Centrifuges, including | 12.5 | |
| | CREAM SEPAR,CENTRFG | | |
| 84211100 842112 84211200 | centrifugal dryers: --- Cream separators CLOTHS-DRYER,CENTRF | 12.5 | E-8 |
| 84213100 842139 84213910 84213920 84213990 842191 84219100 842382 84238210 | - Centrifuges, including centrifugal dryers: --- Clothes-dryers refining of minerals, ores or metals; air strippers ---- Air purifiers or cleaners ---- Other Parts of spin dryers for semiconductor wafer processing - Parts : --- Of centrifuges, including centrifugal dryers | 12.5 12.5 12.5 12.5 | E-8 EXC EXC EXC E-0 |
| | >30KG <5000 KG ---- Beam scale | | |
| 84231000 842320 84232000 842330 84233000 842381 84238110 | -- Other packing or wrapping machinery (including heat-shrink wrapping machinery) PARTS FOR 8422 ---- Of machinery for cleaning or drying bottles or other containers ---- Of dish washing machines of household type ---- Beam scale | 12.5 12.5 12.5 12.5 | E-8 E-8 E-8 E-8 |
| 84219900 842211 84221100 842219 84221900 | filters for internal combustion engines GAS FILTR/PURIFY ---- Air separators to be employed in the processing, smelting - Parts : --- Other DISHWASHING,HOUSEHO - Dish washing machines : --- Of the household type DISHWASHING,N HOUSE - Dish washing machines : --- Other | 12.5 12.5 | E-0 E-5 E-8 E-8 |
| 842199 84238190 | or purifying beverages other than water PARTS | 12.5 | |
| 842119 84211910 84211920 84211930 | Spin dryers for semiconductor wafer processing ---- Bowl centrifuges ---- Basket centrifuges ---- Continuous automatic centrifuges | 12.5 | E-0 E-0 |
| 84211940 84211950 | ---- Self cleaning centrifuges | 12.5 | E-0 |
| | ---- Decanter centrifuges horizontal bowl | 12.5 | E-0 |
| 84211960 | ---- Screw conveyor centrifuges | 12.5 | E-0 |
| | | | E-0 |
| 84211991 84211999 | --- Other : ----- For chemical industries --- Other : ----- Other | 12.5 12.5 | E-0 |
| 842121 | WATER FILTER/PURIFY ---- Ion exchanger plant or | | |
| 84212110 | apparatus | 12.5 | RED |
| | ---- Household type filters ---- Other | | |
| 84212120 |

str. 492

| | RED |
| 84212190 842122 | BEVERAGE FILTERS/P | 12.5 | |
| | - Filtering or purifying machinery and apparatus for | 12.5 | RED |
| 84212200 | liquids: --- For filtering | 12.5 | E-8 |
| 842123 | OIL/FUEL FILTERS - Filtering or purifying machinery and apparatus for liquids: --- Oil or petrol-filters for internal combustion engines | 12.5 | EXC |
| 84212300 | FILTER/PURIFY,OTHER - Filtering or purifying machinery and apparatus for liquids: --- Other | 12.5 | RED |
| 842129 84212900 842131 | INTAKE AIR FILTER | | |
| 842220 84222000 842230 84223000 | - Filtering or purifying machinery and apparatus for gases: --- Intake air OT or CLEAN/DRY CONTAINER -- Machinery for cleaning or drying bottles or other containers FILLING,CLOSE BOTTL -- Machinery for filling, closing, sealing or labelling bottles, cans, boxes, bags or othercontainers; machinery for capsuling bottles, jars, tubes and similar containers; machinery for aerating beverages | 12.5 12.5 5 | E-8 E-8 |
| 842240 84224000 | O PACKING/WRAPP MAT -- Scales for continuous weighing of goods on conveyors CONST-WGHT SCALES -- Constant weight scales and scales for discharging a predetermined weight ofmaterial into a bag or container, including hopper scales OTHER CAPACITY<30KG | 5 12.5 | EXC E-8 |
| | OTHR | | E-8 |
| 842290 84229010 84229020 | | 12.5 12.5 12.5 | E-8 E-8 |
| | ---- Other | 12.5 | E-8 |
| 84229090 842310 | ---- Of other machinery PERSONAL;HOUSEHOLD -- Personal weighing machines, including baby scales; household scales CONTINUOUS ON CONVE | 12.5 5 | E-8 |

| HS Code | Description | Base rate (1.4.2006) | Staging Category |

| (2002) 84238290 | ---- Other | 12.5 | E-8 |
| 842389 | OTHER CAPAC>5000 KG | | |
| 84238900 | - Other weighing machinery: --- Other WEIGHTS AND PARTS | 12.5 | E-8 |
| 842390 84239010 | ---- Weighing machine weights of all kinds | 12.5 | E-8 |
| 84239020 | ---- Parts of weighing machinery FIRE EXTINGUISHERS | 12.5 | E-8 |
| 842410 84241000 | -- Fire extinguishers, whether or not charged SPRAY GUNS,ETC | 12.5 | E-8 |
| 842420 84242000 | -- Spray guns and similar appliances | 12.5 | RED |
| 842430| STEAM/SAND BLAST,ET -- Steam or sand blasting machines and similar | | |
| 84243000 | jet projecting machines | 12.5 | E-8 |
| 842481 84248100 | AGRICULT,HORTICULT - Other appliances : --- Agricultural or horticultural Deflesh machines for cleaning and removing contaminants | 12.5 | E-8 |
| | from the metal leads of semiconductor packages prior to the electroplating process | | |
| 842489 84248910 | ---- Painting equipment, including electrostatic phosphating and powder coating equipment ---- Industrial bellows | 12.5 | |
| 84248920 84248990 842490 | ---- Other Parts of spraying appliances for etching, stripping or cleaning | | E-0 |
| | | 12.5 | E-0 |
| | semiconductor wafers

str. 493

| | E-0 |
| | -- Parts | 12.5 | |
| 84249000 842511 | FOR RAISING VEHICAL ---- Hoists | 12.5 | E-0 E-8 |
| 84251110 84251120 | ---- Pulley tackle FOR RAISING VEHICAL | 12.5 | |
| 842519 84251910 | ---- Hoists machine ---- Pulley tackle | 12.5 | E-8 |
| | PIT-HEAD WIND GEAR; | 12.5 12.5 | E-8 |
| 842520 842541 84254100 842542 84254200 842549 84254900 842611 | -- Pit-head winding gear; winches specially designed for use underground GARAGE JACKING SYS - Jacks; hoists of a kind used for raising vehicles : --- Built-in jacking system of a type used in garages JACKS AND HOISTS - Jacks; hoists of a kind used for raising vehicles : --- Other jacks and hoists, hydraulic OTHER JACKS,HOSTS - Jacks; hoists of a kind used for raising vehicles : --- Other OVERHEAD CRANES,FIX - Overhead travelling cranes, transporter cranes, gantry cranes, | 12.5 12.5 | E-8 EXC E-8 |
| 84251920 84252000 842531 84253100 842539 | OTH WINCHES,ELECTRC - Other winches; capstans: --- Powered by electric motor OTH WINCHES,N ELECT | 12.5 12.5 12.5 | E-8 E-8 E-8 |
| 84253900 | - Other winches; capstans: --- Other | 12.5 | RED |
| 842630 84263000 842641 | JIB CRANES PORT/PED -- Portal or pedestal jib cranes O DERRICKS ON TIRES - Other machinery, self-propelled : --- On tyres DERRICK,NOT TIRES | 12.5 | RED |
| 84264100 842649 | O | 12.5 | E-8 |
| 84264900 842691 84269100 | - Other machinery, self-propelled : --- Other LIFTING FOR ROAD VE - Other machinery : --- Designed for mounting on road vehicles | 12.5 | RED E-8 |
| 842699 84269910 | OTHER LIFTING | 12.5 | E-8 |
| 84269990 842710 | ---- Ropeway and telphers ---- Other | 12.5 12.5 | E-8 |
| 84271000 | WITH ELEC,SELF PROP -- Self-propelled trucks powered by an electric motor | 12.5 | E-8 |
| 842720 84272000 842790 | OTHR SELF PROPELLED -- Other self-propelled trucks OTHER LIFTING TRUCK | 12.5 | RED |
| 84279000 842810 84281011 | -- Other trucks ELEVATOR,N CONT ACT | 12.5 | E-8 |
| | --- Lifts : ----- Lifts of a kind used in buildings --- Lifts : ----- Other | 12.5 | E-8 |
| 84281019 | | 12.5 | E-8 |
| 84281020 842820 84282011 | ---- Skip hoists PNEUMATIC ELEVATORS | 12.5 | E-8 |
| | --- Conveyors : ----- Belt conveyors | 12.5 | E-8 |

| HS Code | Description | Base rate | Staging Category |

| (2002) | | (1.4.2006) | |
| 84282019 | --- Conveyors : ----- Other | 12.5 12.5 | E-8 |
| 84282020 ---- Pneumatic elevators 842831 CONT-ACT ELEVATORS | 84282020 ---- Pneumatic elevators 842831 CONT-ACT ELEVATORS | | E-8 |
| 84283100| - Other continuous-action elevators and conveyors, for goods or | 12.5 | E-8 |
| 842832 | materials : --- Specially designed for underground use CONT-ACT ELEVATORS - Other continuous-action elevators and conveyors, for goods or | | |
| 84283200 | | 12.5 | E-8 |
| 842833 | materials : --- Other, bucket type CONT-ACT ELEVATORS | | |
| 84283300 | - Other continuous-action elevators and conveyors, for goods or | 12.5 | E-5 |
| 842839 | materials : --- Other, belt type CONT-ACT ELEVATORS | | |
| | | 12.5 | |
| | materials : --- Other ESCALATORS

str. 494

| | |
| 84283900 | - Other continuous-action elevators and conveyors, for goods or | | RED |
| 842840 | | | |
| 84284000 | -- Escalators and moving walkways | 12.5 | E-8 |
| 842850 84285010 | WAG PUSH,LOCO WAG ---- Wagon marshalling equipment | 12.5 | E-8 |
| 84285020 | ---- Wagon tippers | 12.5 | E-8 |
| 84285090 | ---- Other | 12.5 | E-8 |
| 842860 | TELEFRS,CHAIR LFTS | 12.5 | E-8 |
| 84286000 | -- Teleferics, chair-lifts, ski-raglines, traction mechanisms for OTHER LIFTING MACHI | | |
| 842890 | | 12.5 | E-5 |
| 84289010 84289020 | ---- For coal handling ---- For ash handling | 12.5 | E-5 |
| 84289090 | | | E-5 |
| 842911 | ---- Other BULL,ANGEL TRACK LA | 12.5 | |
| 84291110 | ---- Angledozers | 12.5 | E-8 |
| 84291120 842919 | ---- Bulldozers | 12.5 | E-8 |
| 84291910 | BULL,ANGLE OTHER | | E-8 |
| 84291920 842920 | ---- Angledozers ---- Bulldozers | 12.5 12.5 | E-8 |
| 84292000 | GRADERS,LEVELERS -- Graders and levellers | 12.5 | E-8 |
| 842930 84293000 | | | E-8 |
| 842940 84294010 | SCRAPERS -- Scrappers | 12.5 | |
| 84294020 | TAMPING,ROAD ROLLER | 12.5 | E-8 |
| 84294030 | ---- Road rollers upto 5 tons capacity ---- Road rollers above 5 tons capacity | 12.5 12.5 | E-8 E-8 |
| 842951 | ---- Tamping machines FRONT-END SHOVEL LO - Mechanical shovels, excavators and shovel loaders : --- Front-end | 12.5 | E-8 |
| 84295100 842952 84295200 842959 | shovel loaders MECH SHOVELS 360 D - Mechanical shovels, excavators and shovel loaders : --- Machinery with a 360 degrees revolving superstructure OTHER MECH SHOVELS - Mechanical shovels, excavators and shovel loaders : --- Other | 12.5 12.5 | E-8 E-8 |
| 84295900 843010 | PILE-DRIVER,EXTRACT ---- Pile-drivers ---- Pile-extractors | 12.5 | |
| 84301010 84301020 | SNOWPLOWS,BLOWERS | | E-8 |
| 843020 | -- Snow-ploughs and snow-blowers | 12.5 | E-8 |
| 84302000 | | | |
| 843031 | COAL/ROCK CUTTERS | 12.5 | E-8 |
| 84303110 84303120 | ---- Coal cutters ---- Tunneling machinery | 12.5 | E-8 |
| | | | E-8 |
| 84303190 | | 12.5 | |
| | ---- Other | 12.5 | E-8 |
| 843039 84303900 | O COAL/ROCK CUTTERS - Coal or rock cutters and tunneling machinery: --- Other | 12.5 | E-8 |
| 84304110 84304120 84304130 | ---- Tube well drilling and core drilling machinery ---- Petroleum and gas well drilling machinery | 12.5 12.5 | E-8 E-8 |
| 84304190 | ---- Rock drilling machinery | 12.5 | E-8 |
| | ---- Other O BORE/SINK,N S-PRP | 12.5 | E-8 |
| 843049 | | | |
| 84304900 | | | |
| 843050 84305010 | - Other boring or sinking machinery: --- Other O MOVE,GRADE,S-PROP | 12.5 | E-8 E-8 |
| 84305090 84306100 | ---- Other COMPACTNG,NT S-PROP - Other machinery, not self-propelled: --- Tamping or compacting machinery | 12.5 12.5 12.5 | E-8 E-8 |
| 843061 843069 84306900 843110 84311010 | ---- Mining machinery (excluding coal mining) OTHR MOVING,GRADING - Other machinery, not self-propelled: --- Other PULLEY,TACKLE,ETC ---- Of pulley tackle and hoists, other than ship hoists, winches or capstans | 12.5 12.5 | E-8 E-8 |
| 843120 84312010 843131 | FORK LIFTS,ETC ---- Of fork lift trucks ---- Other | 12.5 | |
| 84312090 | | | RED |
| | ELEVATOR,N CONT ACT | 12.5 | RED |

| HS Code | | Base rate (1.4.2006) | Staging Category |

| (2002) 84313100 | Description Of machinery of heading 8428: --- Of lifts, skip hoists or escalators | 12.5 | RED |
| 843139 84313910 | - LIFTING,HNDLNG,LOAD ---- Of elevators, conveyors and moving equipments | 12.5 | E-8 |
| 84313990 | -

str. 495

--- Other | 12.5 | E-8 |
| 843141 F DERRICK BUCKET,ET| 843141 F DERRICK BUCKET,ET| | |
| 84314100 | - Of machinery of heading 8426, 8429 or 8430 : --- Buckets, shovels, grabs and grips | 12.5 | RED |
| 843142 | BLADES FOR DOZERS - Of machinery of heading 8426, 8429 or 8430 : --- Bulldozers or | | |
| 84314200 | angledozer blades | 12.5 | E-8 |
| 843143 | BORING,SINKING,OTHR ---- Of boring or sinking machinery, self-propelled | | |
| 84314310 | | 12.5 | E-8 |
| 84314390 | ---- Other | 12.5 | E-8 |
| 843149 | OT FOR DERRICKS,ETC | | |
| 84314910 | ---- Of road rollers, mechanically | 12.5 | E-5 |
| 84314920 | propelled ---- Of ships derricks and cranes | 12.5 | E-5 |
| | ---- Of other excavating, levelling, tamping or excavating machinery | | |
| 84314930 | for earth, mineral or ores | 12.5 | E-5 |
| 84314940 | ---- Of pile driver, snow plough, not self-propelled ---- Other | 12.5 12.5 | E-5 |
| 84314990 843210 | PLOW,SOIL PREP/CULT | | E-5 |
| 84321010 | ---- Disc ploughs | 12.5 | E-8 |
| 84321020 | ---- Other tractor ploughs | 12.5 | E-8 |
| 84321090 | ---- Other | 12.5 | E-8 |
| 843221 84322100 | DISC HARROWS - Harrows, scarifiers, cultivators, weeders and hoes : --- Disc HARROWS,NOT DISC | | E-8 |
| 843229 | harrows | 12.5 | |
| 84322910 84322990 | ---- Rotary hoes | 12.5 | E-8 E-8 |
| 843230 84323000 | ---- Other SEEDERS AND PLANTER -- Seeders, planters and transplanters | 12.5 12.5 | E-8 |
| 843240 84324000 | FERTILIZER DISTRIB -- Manure spreaders and fertiliser distributors | | E-8 |
| 843280 84328010 | OTHER SOIL PREP/CUL | 12.5 | |
| 84328020 | ---- Lawn or sports ground rollers ---- Rotary tiller | 12.5 | E-8 |
| 84328090 843290 | ---- Other PARTS 8432 | 12.5 12.5 | E-8 E-8 |
| 84329010 | ---- Parts of agricultural machinery falling within headings 8432 10, 8432 21, 8432 29, 8432 30 40 | 12.5 | E-8 |
| 84329090 | and 8432 ---- Other | 12.5 | E-8 |
| 843311 | MOWERS,LAWN,PARK,ET ---- Powered with 3 HP or more | 12.5 | E-8 |
| 84331110 | ---- Other | 12.5 | E-8 |
| 84331190 | | | |
| 843319 84331910 | MOWERS,LAWNS,PARKS ---- Non-powered mowers, having width of 75 | 12.5 | E-8 |
| 84331990 843320 | cm or more ---- Other OTHER MOWERS | 12.5 | E-8 |
| 84332000 | -- Other mowers, including cutter bars for tractor mounting | | |
| 843330 | HAYING,NOT MOWING | 12.5 | E-8 |
| 84333000 | -- Other haymaking machinery STRAW/FODDER BALERS | 12.5 | E-8 |
| 843340 | -- Straw or fodder balers, including pick-up COMBINE HARVESTER-T | | E-8 |
| 84334000 843351 | balers | 12.5 | |
| 84335100 | - Other harvesting machinery; threshing machinery : --- Combine | 12.5 | |
| 843352 | harvester-threshers THRESHING,N COMBINE | | E-8 |
| 84335200 | - Other harvesting machinery; threshing machinery : --- Other threshing machinery ROOT OR TUBER | 12.5 | E-8 |
| 843353 | | | |
| 84335300 | - Other harvesting machinery; threshing machinery : --- Root or | 12.5 | E-8 |
| 843359 | harvesting machines OTHER 843311-843359 | 12.5 | E-8 |
| 84335900 | | | |
| | tuber | | |
| 843360 84336010 84336020 843390 84339000 843410 84341000 843420 843610 84361000 | CLEANING AGR PRODUC ---- Machines for cleaning ---- Machines for sorting or grading PARTS FOR 8433 -- Parts MILKING -- Milking machines DAIRY | 12.5 12.5 12.5 12.5 | E-8 E-8 E-8 E-8 |
| 84342000 843490 84349010 84349020 843510 84351000 843590 84359000 | - Other harvesting machinery; threshing machinery : --- Other -- Dairy machinery PARTS 843420,843410 ---- Of milking machinery ---- Of dairy machinery PRESS,CRUSH FRT JUI -- Machinery PARTS FOR 843510 -- Parts | 12.5 12.5 12.5 12.5 12.5 12.5 | E-8 E-8 E-8 E-8 E-8 |
| | -- Machinery for preparing animal feeding stuffs | | |
| | | | E-8 |
| | PREPAR ANIMAL FEEDS | | |

| HS Code | Description | Base rate | Staging Category |

| (2002) 843621 POULTRY INCUB+BROOD| (2002) 843621 POULTRY INCUB+BROOD| (1.4.2006) | |
| 84362100 | - Poultry-keeping machinery; poultry incubators and brooders : --- | 12.5 | E-8 |
| 843629 | Poultry incubators and brooders POULTRY-KEEPING | | |
| 84362900 | - Poultry-keeping machinery; poultry incubators and brooders : --- OTHER 8436 | 12.5 | E-8 |
| 843680 84368010 | ---- Germination plant fitted with mechanical and thermal equipment ---- Other | 12.5 | E-8 |
| 84368090 | PARTS 843621,843629 | 12.5 | E-8 |
| 843691 84369100 | - Parts : --- Of poultry-keeping machinery or poultry incubators and brooders | 12.5 | E-8 |
| 843699 | PARTS 843610,843680 - Parts : --- Other | | |
| | | 12.5 | E-8 |
| 84369900 843710 | SEED,GRAIN,DR LEG V -- Machines for cleaning, sorting or grading seed, grain or dried | | E-8 |
| 84371000 | leguminous vegetables | 12.5 | |
| 843780 | MILLING,WORKING CER ---- Flour mill machinery | | |
| 84378010 | ---- Rice mill machinery | 12.5 | E-8 |
| 84378020 | | 12.5 | E-8 |
| 84378090 843790 | ---- Other | 12.5 | E-8 |
| 84379010 | PARTS OF 8437 | | |
| 84379020 | ---- Of flour mill machinery | 12.5 | E-8 |
| | ---- Of rice mill machinery | 12.5 | E-8 |
| 84379090 | ---- Other | 12.5 | E-8 |
| 843810 | BAKERY,MACARONI,SPA | 12.5 | E-8 |
| 84381010 | ---- Bakery machinery ---- Machinery for manufacture of macaroni or spaghetti or similar | | |
| 84381020 | products | 12.5 | E-8 |
| 843820 | CONFECTIONERY,COCOA -- Machinery for the manufacture of confectionery, cocoa or chocolate | 12.5 | E-8 |
| 84382000 843830 | SUGAR MANUFACTURE ---- Sugar cane crushers | | |
| 84383010 | ---- Other

str. 497

| 12.5 | E-8 |
| 84383090 843840 | BREWERY MACHINERY | 12.5 | E-8 |
| 84384000 843850 | -- Brewery machinery MEAT/POULTRY PREPAR | 12.5 12.5 | E-8 |
| 84385000 843860 | -- Machinery for the preparation of meat or poultry FRUIT,NUT,VEG PREP -- Machinery for the preparation of fruits, nuts or vegetables | 12.5 | E-8 |
| 84386000 843880 | OTHER 8438 ---- Auxiliary equipment for extrusion cooking plant | | E-8 |
| 84388010 | ---- For production of soya milk or other soya products (other than | | RED |
| | | 12.5 | |
| 84388020 | soya oil) ---- Diffusing machines (diffusers) | 12.5 | RED |
| 84388030 | ---- Tea leaf rolling or cutting machine | 12.5 | |
| 84388040 | | | RED |
| 84388090 843890 | ---- Other PARTS FOR 8438 | 12.5 | RED RED |
| 84389010 84389090 | ---- Of sugar manufacturing machinery ---- Of other machinery | 12.5 | |
| 843910 | PULP FIBROUS CELL M -- Machinery for making pulp of fibrous cellulosic material | 12.5 12.5 | E-8 |
| 84391000 | | | E-8 |
| | PAPER/PAPERBOARD | | |
| 843920 | | 12.5 | E-8 |
| 84401010 84401090 844090 84409000 844110 84419000 844210 84421000 | -- Machinery for making paper or paperboard BOOKBINDING MACHINE ---- Wire stitching machinery, single headed ---- Other PARTS FOR 8440 -- Parts CUTTING FOR PAPER ---- Paper cutting machines, excluding machines with devices such as | 12.5 12.5 12.5 12.5 12.5 12.5 | E-8 E-8 E-8 E-8 E-8 E-8 |
| 84392000 843930 84393010 | FINISHNG PAPER/PBRD ---- Paper laminating machine | 12.5 | E-8 E-8 |
| 84399100 843999 84399900 844010 | ---- Other automatic programme cutting or three knife trimmers | | E-8 |
| 84393090 843991 84411090 844120 84412000 844130 84413000 844140 84414000 844180 84418000 | PARTS 843910 - Parts : --- Of machinery for making pulp of fibrous cellulosic material ---- Other PAPER BAG,ENVELOPES -- Machines for making bags, sacks or envelopes CART,BOX,CASE,ETC -- Machines for making cartons, boxes, cases, tubes, drums or similar containers, other than by moulding MOLDING ART -- Machines for moulding articles in paper pulp, paper or paperboard OTHER 8441 -- Other machinery | 12.5 12.5 12.5 12.5 12.5 12.5 | E-8 E-8 E-8 E-8 |
| 84411010 | PARTS 843920,843930 - Parts : --- Other | 12.5 | E-8 E-8 |
| | -- Parts PHOTOTYPE,COMPOSING -- Phototype-setting and composing machines | 12.5 | E-8 |
| 844190 | PART 8441 | 12.5 | |

| HS Code | | Base rate | Staging |

| (2002) | Description | (1.4.2006) | Category |
| 844220 84422010 | TYPESETTING-RELATED ---- Stereo-typing apparatus | 12.5 | E-8 |
| 84422020 | ---- Type-casting (founding) machines | 12.5 | E-8 |
| 84422030 | ---- Type-setting machines | 12.5 | E-8 |
| 84422090 | ---- Other

str. 498

| 12.5 | E-8 |
| 844230 84423010 | MAKING BLOCKS,PLATE | 12.5 | E-8 |
| 84423020 | ---- Brass rules ---- Chases | 12.5 | E-8 |
| 84423090 844240 | ---- Other PARTS FOR 8442 | 12.5 | E-8 |
| | -- Parts of the foregoing machinery, apparatus or equipment PRINT,TYPE,ETC | 12.5 | E-8 |
| 84424000 844250 || | |
| 84425010 | ---- Impressed blocks and matrices, printing blocks, plates and cylinders | 12.5 | E-8 |
| 84425020 | ---- Lithographic plates | 12.5 | E-8 |
| | --- Plate, block, cylinder and lithographic stones prepared for printing purposes : ----- Plate, block and cylinder for textile printing machine | 12.5 | E-8 |
| 84425031 | --- Plate, block, cylinder and lithographic stones prepared for printing | | |
| 84425032 | purposes : ----- Printing blocks | 12.5 | E-8 |
| 84425039 | --- Plate, block, cylinder and lithographic stones prepared for printing purposes : ----- Other | 12.5 | E-8 |
| 84425040 | ---- Printing type | 12.5 | E-8 |
| | ---- Highly polished copper sheets for making process blocks | 12.5 | E-8 |
| | ---- Highly polished zinc sheets for making process blocks | 12.5 | E-8 |
| 84425090 844311 | ---- Other REEL-FED OFFSET | 12.5 | E-8 |
| 84425050 84425060 84431100 844360 84436010 84436020 | - Offset printing machinery : --- Reel fed --- Machinery for printing repetitive word or design or colour : ----- ---- Other ANCILLARY TO PRINTG ---- Automatic feeders and sheet delivering machine ---- Serial numbering machines --- Cotton spinning machines : ----- Drawing frames --- Cotton spinning machines : ----- Intermediate frames | 12.5 12.5 12.5 12.5 12.5 10 | E-8 RED RED E-8 E-8 E-8 |
| 84452012 | | | |
| 84439090 | | 12.5 | E-8 E-8 |
| 84436030 84436090 844390 84439010 | ---- Folders, guzmnos perforators and staplers ---- Other PARTS FOR 844360 ---- Parts of printing presses | 12.5 12.5 12.5 10 | E-8 RED E-8 E-8 E-8 |
| 84432100 844329 | LETTERPRESS - Letterpress printing machinery, excluding flexographic printing : --- -- Flexographic printing machinery -- Gravure printing machinery | 12.5 | |
| 844330 | FLEXOGRAPHIC | 12.5 | E-8 |
| 84434000 844351 | INK-JET,NOT OF 8471 | | |
| 84433000 844340 | | 12.5 | E-8 |
| | OT,NOT UNIT OF 8471 ---- Flat bed printing presses ---- Platen printing presses ---- Proof presses | 12.5 | |
| 84435920 | - Offset printing machinery : --- Sheet fed, office type (sheet size not exceeding 22 x 36 cm) OTHER OFFSETTING | 12.5 12.5 | RED RED |
| 844312 84431200 | SHEET-FED, OFFICE - Offset printing machinery : --- Other | 12.5 | E-8 |
| 844319 84431900 844321 | --- Machinery for printing repetitive word or design or colour : ----- On cotton textile ---- Other EXTR,DRAW MMF TEXTL ---- Machines for extruding man-made textile materials ---- Other CARDING ---- Cotton carding machines ---- Other | 12.5 12.5 | RED RED |
| 84432900 | REEL-FED LETTERPRES - Letterpress printing machinery, excluding flexographic printing : --- Reel fed OTHER | 12.5 | E-8 |
| 84435930 84435941 | - Other printing machinery: --- Ink-jet printing machines

str. 499

| | |
| 84435949 84435990 | Other | | |
| | GRAVURE | | |
| 84435100 844359 84435910 844400 84440010 84440090 844511 84451110 84451190 844512 84451210 84451290 844513 84451300 844519 84451910 | COMBING MACHINES ---- Cotton combing machines ---- Other DRAWING,ROVING - Machines for preparing textile fibres : --- Drawing or roving machines OTHER FOR TEX MATER ---- Cotton processing machines (including cotton ginning machine) ---- Regenerated fibres and synthetic fibres processing machines ---- Silk processing machines ---- Wool processing machines | 10 10 10 10 10 10 10 10 10 | E-8 E-8 E-8 E-8 E-8 E-8 E-8 E-8 E-8 E-8 |
| 84451920 84451930 84451940 | ---- Jute fibre processing machines | 10 | |
| 84451960 | ---- Other SPINNING MACHINES | 10 | E-8 |
| 84451950 | ---- Blowroom machines | 10 | E-8 E-8 |
| | | 10 | |
| 84452011 | | | E-8 |
| 84451990 844520 | | 10 | |
| | | 10 | E-8 |

| HS Code | Description | Base rate | Staging |

| (2002) | | (1.4.2006) | Category |
| 84452013 | --- Cotton spinning machines : ----- Ring frames | 10 | E-8 |
| 84452014 84452019 | --- Cotton spinning machines : ----- Roving frames | 10 10 | E-8 |
| 84452020 | --- Cotton spinning machines : ----- Other ---- Jute fibres spinning machines | 10 | E-8 E-8 |
| | ---- Regenerated fibres and synthetic fibres spinning machines | 10 | |
| 84452030 84452040 | ---- Silk fibres spinning machines | 10 | E-8 |
| 84452050 | ---- Wool spinning machines | 10 | E-8 E-8 |
| 84452090 | ---- Other | 10 | E-8 |
| 844530 | DOUBLING,TWISTING | | RED |
| 84453011 84453019 | --- Cotton fibre doubling or twisting machines : ----- Doubling frames --- Cotton fibre doubling or twisting machines : ----- Other | 10 | |
| 84453020| ---- Jute fibre doubling or twisting machines | 10 | RED |
| | ---- Regenerated fibre and synthetic fibre yarn doubling or twisting | 10 | RED |
| 84453030 | machines | 10 | RED |
| 84453040 | ---- Silk fibre doubling or twisting machines | 10 | RED |
| 84453050 | ---- Wool fibre doubling or twisting machines ---- Other fibre doubling or twisting machines | 10 | RED |
| 84453090 | WINDING,REELING | 10 | RED |
| 844540 | ---- Cotton fibre winding (including weft-winding) or reeling machines, | 10 | |
| 84454010 84454020 | automatic or otherwise ---- Jute fibre reeling (including weft-winding) machines | | E-8 |
| 84454030 | ---- Regenerated fibres yarn and synthetic fibres yarn reeling | 10 | E-8 |
| | (including weft-winding) machines | 10 | E-8 |
| 84454040 | ---- Silk fibre reeling (including weft-winding) machines | 10 | E-8 |
| 84454050 | ---- Wool fibre reeling (including weft-winding) machines | 10 | E-8 |
| 84454090 | ---- Other | 10 | E-8 |
| 844590 | HEAD USE 8446,8447 | | |
| 84459000 | -- Other | 10 | RED |
| 844610 84461011 | NOT OVER 30 CM WIDE --- Cotton weaving machines : ----- Automatic, powerloom | 10 | E-8 |
| 84461012 | --- Cotton weaving machines : ----- Plain, powerloom | 10 | E-8 |
| 84461019 | --- Cotton weaving machines : ----- Other ---- Other | 10 | E-8 |
| 84461090 | | 10 | E-8 |
| 844621 | POWER >30CM,SHUTTLE | | |
| 84462110 | ---- Cotton weaving machines, automatic ---- Other | 10 10 | E-8 E-8 |
| 84462190 844629 | OTHER >30CM SHUTTLE | | |
| 84462910 | ---- Cotton weaving machines | 10 | E-8 |
| 84462990 | ---- Other | 10 | E-8 |
| 844630 84463011 | >30CM,SHUTTLELESS --- Cotton weaving machines : ----- Automatic, powerloom | 10 | E-5 |
| 84463012 | --- Cotton weaving machines : ----- Plain, powerloom --- Cotton weaving machines : ----- Other | 10 | E-5 |
| 84463019 | ---- Other | 10 | E-5 |
| | CIRCULR DIAM <165MM | | |
| 84463090 844711 | --- Wool knitting machines : ----- Hand | 10 | E-5 |
| 84471111 84471119 | knitting machines --- Wool knitting machines : ----- Other ---- Cotton hosiery machines | 10 10 | E-8 E-8 |
| 84471120 84471190 | ---- Other | 10 | E-8 |
| 844712 | CIRCULR DIAM>165 MM | 10 | E-8 |
| 84471211 | --- Wool knitting machines: ----- Hand knitting machines

str. 500

| | |
| 84471219 | | 10 | RED |
| 84471220 | --- Wool knitting machines: ----- Other ---- Cotton hosiery machines | 10 | RED |
| | ---- Other | 10 | RED |
| 84471290 844720 | FLAT;STITCH-BONDING | 10 | RED |
| 84472010 | ---- Hand knitting machines for wool ---- Other knitting machines for wool | 10 | |
| 84472020 84472030 | ---- Cotton hosiery machines | 10 | RED RED |
| 84472090 844790 | ---- Other OTHER 8447 | 10 | RED |
| 84479010 | ---- Machines for making of tulle | 10 | RED E-5 |
| 84479020 | and lace ---- Machines for making embroidery ---- Other | 10 | E-5 |
| 84479030 | DOB,JAC;CARD-RELATD | 10 10 | E-5 |
| 844811 | ---- Jacquards and harness liner cards for cotton textile machinery ---- Other | 10 | E-8 |
| 84481110 84481190 844819 | FOR (8444 - 8447) | 10 | E-8 |
| 84481900 | - Auxiliary machinery for machines of heading 8444, 8445, 8446 or 8447: --- Other | | |
| 844820 84482000 | EXTRUDER PART,ACCES -- Parts and accessories of machines of heading 8444 or of their auxiliary machinery CARD CLOTHING | 10 10 | E-8 E-8 |
| 844831 84483100 844832 84483210 | - Parts and accessories of machines of heading 8445 or of their auxiliary machinery : --- Card clothing PARTS PREPARE FIBRS ---- For cotton processing machines | 10 10 10 | E-8 E-8 E-8 |
| 84483220 84483230 84483240 | ---- For jute processing machines ---- For silk and manmade (regenerated and synthetic fibres processing machines) | 10 | E-8 |
| | ---- For wool processing machines ---- Other | 10 | E-8 |
| | | 10 | E-8 |
| 84483290 | | | |

| HS Code | Description | Base rate (1.4.2006) | Staging Category |

| (2002) 844833 | SPINDLES,FLYERS,ETC | | |
| 84483310 | ---- For cotton spinning machines | 10 10 | E-8 E-8 |
| 84483320| ---- For jute spinning machines ---- For silk and man-made (regenerated and synthetic) fibre spinning | | |
| 84483330 | machines | 10 | E-8 |
| 84483340 | ---- For wool spinning machines | 10 | E-8 |
| 84483390 | ---- For other textile fibre spinning machines PART SPINNING,WINDG | 10 | E-8 |
| 844839 84483910 | ---- Combs for cotton textile machinery | 10 | RED |
| 84483920 | ---- Gills for gill boxes | 10 | RED |
| 84483990 | ---- Other | 10 | RED |
| 844841 84484110 | SHUTTLES FOR LOOMS | | |
| | ---- Of cotton weaving machinery | 10 | E-8 |
| 84484120 | ---- Of jute weaving machinery | 10 | E-8 |
| 84484130 | ---- Of silk and man-made fibres weaving machinery | 10 | E-8 |
| 84484140 | ---- Of wool weaving machinery ---- Of other textile fibres weaving machinery | 10 | E-8 |
| 84484150 | ---- Of auxiliary machinery of heading 8448 | 10 | E-8 |
| 84484160 84484190 | ---- Other | 10 | E-8 |
| | LOOM REED,HEALD | 10 | E-8 |
| 844842 | ---- Healds (excluding wire healds) and reeds for cotton machinery | | |
| 84484210 | ---- Healds, wire | 10 | E-8 |
| 84484220 84484290 | ---- Other | 10 10 | E-8 |
| 844849 | O PRTS WEAV MACH,ET | | E-8 |
| 84484910 | ---- Parts of cotton weaving machinery | 10 | RED |
| 84484920 | ---- Parts of jute weaving machinery | 10 | RED |
| 84484930 | ---- Parts of silk and man-made fibres weaving machinery | 10 | RED |
| 84484940 | ---- Parts of wool weaving machinery | 10 | RED |
| 84484950 | ---- Parts of other textile weaving machinery | 10 | RED |
| 84484990 | ---- Other | 10 | RED |
| 844851 | FORMING STITCHES ---- Of cotton hosiery machine ---- Of wool knitting machines | | |
| 84485110 | | 10 | RED |
| 84485120 | | 10 | RED |
| 84485130 | ---- Of machines for tulle, lace ---- Other | 10 | RED |
| 84485190 | PART KNITTING,BRAID | | |
| 844859 84485900 | | 10 | RED |
| | - Parts and accessories of machines of heading 8447 or of their auxiliary machinery : --- Other | 10 | RED |
| 844900 | NONWOVENS-RELATED ---- Machinery for manufacture or finishing of felt in piece or in shapes | | RED |
| 84490010 84490090 | (including felt hat-making machines and hat making blocks) ---- Other | 10 10 | RED |
| 845011

str. 501

| AUTO DRYLINE<=10KG - Machines, each of a dry linen capacity not exceeding 10 kg: --- | | |
| 84501100 845012 | Fully- automatic machines BLT-IN CENT DRY<10K | 12.5 | EXC |
| 84501200 845019 84501900 845020 | - Machines, each of a dry linen capacity not exceeding 10 kg: --- Other machines, with built-in centrifugal drier WASH MACH,OT <10 KG - Machines, each of a dry linen capacity not exceeding 10 kg: --- Other DRY LINEN CAP>10 KG | 12.5 12.5 12.5 | E-8 E-8 E-8 |
| 84502000 845090 | -- Machines, each of a dry linen capacity exceeding 10 kg PARTS FOR 8450 ---- Parts of household type machines | | |
| 84509010 | ---- Other | 12.5 | E-8 |
| 84509090 845110 | DRYCLN YARN,FABRC AT | 12.5 | E-8 |
| 84511010 | ---- Dry cleaning machines for cotton textile | | |
| 84511090 | ---- Other DRYR,CAPACITY=<10KG | 10 10 | E-8 E-8 |
| 845121 84512100 | - Drying machines: --- Each of a dry linen capacity not exceeding | 10 | E-8 |
| 845129 | 10 DRYER,CAPACITY>10KG | | |
| 84512900 845130 | - Drying machines: --- Other IRON+PRESS,INC FUSE | 10 | E-8 |
| 84513010 84513090 | ---- Hand ironing press | 10 | RED |
| | ---- Other WASH,BLEACH,DYEING | 10 | RED |
| 845140 84514011 84514019 84514021 | --- Bleaching machine : ----- For cotton textile --- Bleaching machine : ----- Other --- Dyeing machines: ----- For cotton textile | 10 10 10 | RED RED RED |
| 84514091 | --- Dyeing machines: ----- For other textile --- Other : ----- For washing and cleaning for woollen | 10 | RED |
| 84514029 | textile --- Other : ----- Other | | |
| 84514099 | | 10 | RED |
| 845150 | | | |
| 84515000 | REEL,UNREEL,FOLD,ET -- Machines for reeling, unreeling, folding, cutting or pinking textile | 10 10 | RED E-8 |
| 845180 84518011 84518019 | fabrics TEXTILE FINISH,ETC --- Sizing and dressing machines: ----- For cotton textile | 10 10 | E-8 E-8 |
| 84518021 84518022 84518029 | --- Sizing and dressing machines: ----- Other --- Finishing machines : ----- For coating or impregnating yarn or --- Finishing machines : ----- Other finishing processes for cotton | 10 10 | E-8 E-8 |
| | --- Finishing machines : ----- Other ---- Other | 10 | E-8 E-8 |
| | | 10 | |
| 84518090 | | | |

| HS Code | Description | Base rate (1.4.2006) | Staging Category |

| (2002) 845190 84519000 | PTS F WASH/CLEAN,ET -- Parts | 10 | E-8 |
| 845210 | HOUSEHOLD TYPE| | |
| 84521011 | --- Complete, with stand or table: ----- With electronic controls or electric motors | 12.5 | EXC |
| 84521012 | --- Complete, with stand or table: ----- Hand operated | 12.5 | EXC |
| 84521019 | --- Complete, with stand or table: ----- Other electronic controls | 12.5 | EXC |
| 84521021 | --- Without stand or table (heads): ----- With or | 12.5 | EXC |
| | electric motors | | |
| 84521022 | --- Without stand or table (heads): ----- Hand operated | 12.5 | EXC |
| 84521029 845221 | --- Without stand or table (heads): ----- Other N HOUSEHLD,AUT UNIT | 12.5 | EXC |
| | ---- Industrial sewing machines having a motor of 150 watts capacity | 10 | |
| 84522110 | and above and having a speed of 1,500 stitches per minute or more | | RED |
| 84522120 | ---- Other with electronic controls or electric motors | 10 | RED |
| 84522190 | ---- Other | 10 | RED |
| 845229 | N HOUSEHLD/AUTOMAT | | |
| 84522900 845230 | - Other sewing machines: --- Other | 10 | E-8 |
| 84523010 | SEWING MACH NEEDLES ---- For household type sewing machines | 12.5 | |
| 84523090 | ---- Other | 10 | EXC EXC |
| 845240 | FURNIT,BASES+COVERS | | |
| 84524010 | ---- Furniture, bases and covers | 10 | E-8 |
| 84524090 | ---- Parts of furniture, bases and cover for sewing machines | 10 | E-8 |
| 845290 | OT PTS F SEW MACHIN | | |
| 84529010 | ---- Of household sewing machines | 12.5 | E-8 |
| 84529090 | ---- Other PREPAR/TAN/WORK HDE | 10 | E-8 |
| 845310 | -- Machinery for preparing, tanning or working hides, skins or | | |
| 84531000 | leather MKE/REPAIR FOOTWEAR

str. 502

| 12.5 | RED |
| 845320 84532000 | -- Machinery for making or repairing footwear MKE/REPR ART OF HDE | 12.5 | RED |
| 845380 84538000 | -- Other machinery | 12.5 | E-8 |
| 845390 | PTS PREP/MAKE ARTIC | | |
| 84539010 84539090 | ---- Of boot and shoe manufacturing machinery ---- Other | 12.5 12.5 | E-8 E-8 |
| 845410 | CONVRT F METALLURGY -- Converters | 12.5 | |
| 84541000 | | | E-8 |
| 845420 84542010 | ING MLD+LADL F FNDR ---- Ladles | | |
| | | 12.5 | E-8 |
| 84542020 845430 | ---- Ingot moulds | 12.5 | E-8 |
| 84543010 | CASTING F METALLRGY ---- Die-casting machines | 12.5 | E-8 |
| 84543020 | ---- Continuous casting machines | 12.5 | E-8 |
| 84543090 845490 | ---- Other PT F CONVRT,LADL,ET | 12.5 | E-8 |
| 84549000 | -- Parts | 12.5 | E-8 |
| 845510 | METL-ROLL TUBE MILL | 12.5 | |
| 84551000 845521 | -- Tube mills HOT/HOT+COLD,N TUBE | | E-8 |
| 84552110 84552120 | ---- Hot ---- Combination hot and cold | 12.5 | E-8 |
| 845522 | CLD ROLL MLL,N TUBE | 12.5 | E-8 |
| 84552200 | - Other rolling mills: --- Cold | 12.5 | E-8 |
| 845530 | ROLL F MET-RLL MILL -- Rolls for rolling mills | 12.5 | |
| 84553000 845590 | PT F RLL MLL,N ROLL | | EXC |
| 84559000 | -- Other parts Machines for working any material by removal of | | |
| | material, | 12.5 | E-8 |
| 845610 | or other light or photo beam in the production of | | |
| | by laser semiconductor wafers | | |
| 84561000 | -- Operated by laser or other light or photon beam processes | 12.5 | E-0 |
| 845620 84562000 845630 84563000 845691 | U-SONIC F REMV MATL -- Operated by ultrasonic processes EL-DSCHRGE REMV MAT -- Operated by electro-discharge processes F DRY ETCH ON S-CON ---- Electro-chemical machines ---- Other CENTR WORK MET ---- Horizontal ---- Vertical CONST WORK MET | 12.5 12.5 12.5 | E-8 E-8 E-8 |
| 84573020 | MLTISTAT TRNS WRK M ---- Rotary type ---- In-line type | 0 | |
| 84569100 | - Other : --- For dry-etching patterns on semi-conductor materials Focused ion beam milling machines to produce or repair masks | | E-0 |
| | | 12.5 | E-0 |
| 845699 84569910 | and reticles for patterns on semiconductor devices | 12.5 | E-0 |
| 84569990 845710 84571010 84571020 | MACH | 12.5 | |
| 845720 84572010 84572020 84572090 | UNIT ---- Unit head boring | | E-5 E-5 |
| 845730 84573010 | ---- Unit head drilling | 12.5 12.5 | E-8 |
| | ---- Other | | E-8 |
| | | 12.5 | E-8 |
| | | 12.5 12.5 | E-8 |

| HS Code (2002) | Description | Base rate (1.4.2006) | Staging Category |

| 84573090 | ---- Other | 12.5 | E-8 |
| 845811 | HORIZ RMV MET,NUM-C | | |
| 84581100 | - Horizontal lathes : --- Numerically controlled HRZ RMV MET,N NUM-C | 12.5 | E-5 |
| 845819 84581911 | --- Automatic, single spindle: ----- Horizontal bar, swiss type | 12.5 | E-8 |
| 84581912 | --- Automatic, single spindle: ----- Base sliding head type chucking | 12.5 | E-8 |
| 84581913 84581919 | --- Automatic, single spindle: ----- Horizontal --- Automatic, single spindle: ----- Other | 12.5 12.5 | E-8 E-8 |
| 84581990 | ---- Other | 12.5 | E-8 |
| 845891 | N HRZ RMV MET,NUM-C | | |
| 84589100 | - Other lathes : --- Numerically controlled | 12.5 | E-8 |
| 845899

str. 503

| N HRZ RMV MET,N N-C | | |
| 84589910 | ---- Automatic, multi-spindle bar | 12.5 | E-8 |
| 84589920 | ---- Automatic, multi-spindle chucking| 12.5 | E-8 |
| 84589931 | --- Capstans, turrets, capstan and turret combination, coping,multi tool and production lathes : ----- Capstans lathes | | |
| | --- Capstans, turrets, capstan and turret combination, coping,multi tool | 12.5 | E-8 |
| 84589932 | and production lathes : ----- Turrets lathes | 12.5 | E-8 |
| | --- Capstans, turrets, capstan and turret combination, coping,multi tool and production lathes : ----- Capstan and turret combination lathes | 12.5 | E-8 |
| 84589933 | --- Capstans, turrets, capstan and turret combination, coping,multi tool | | |
| 84589934 | and production lathes : ----- Copying lathes --- Capstans, turrets, capstan and turret combination, coping,multi tool | 12.5 | E-8 |
| | and production lathes : ----- Multi-tool and production lathes | 12.5 | E-8 |
| 84589935 | --- Crankshaft, relieving, wheel and axle lathes : ----- Crankshaft lathes | | |
| 84589941 | --- Crankshaft, relieving, wheel and axle lathes : ----- Relieving lathes | 12.5 | E-8 |
| 84589942 | --- Crankshaft, relieving, wheel and axle lathes : ----- Wheel and axle | 12.5 | E-8 |
| 84589943 | lathes | 12.5 | E-8 |
| 84589951 | --- Centre lathes: ----- Tool-room type | 12.5 | E-8 |
| 84589959 | --- Centre lathes: ----- Other | 12.5 | E-8 |
| 84589990 845910 | ---- Other WAY-TYP U H RMV MET | 12.5 | E-8 |
| 84591000 | -- Way-type unit head machines DRLL RMV MET,NUM-CN | 12.5 | E-8 |
| 845921 84592100 | - Other drilling machines : --- Numerically controlled | 12.5 | |
| 845929 | DRLL RMV MET,N N-CN | | |
| | | | RED |
| 84592910 | ---- Bench and pillar | 12.5 | E-8 |
| 84592920 | ---- Pillar or columns, multi-spindle | 12.5 12.5 | E-8 |
| 84592930 | ---- Radial | | E-8 |
| | | | E-8 |
| 84592940 | ---- Deep hole | 12.5 12.5 | E-8 |
| 84592950 84592990 | ---- Multi head drilling machines ---- Other | 12.5 | E-8 |
| 845931 | BOR-MLL RMV MET,N-C - Other boring-milling machines: --- controlled | 12.5 | |
| 84593100 845939 | Numerically BR-ML RMV MET,N N-C | 12.5 | RED |
| 84593910 | ---- Vertical turning or boring | | E-8 |
| 84593990 845940 | ---- Other OT BORE F REMV METL | 12.5 | E-8 |
| 84594010 | ---- Jig boring machines horizontal | 12.5 | RED |
| 84594020 | ---- Fine boring machines, horizontal | | RED |
| 84594030 | ---- Fine boring machines, vertical | 12.5 | |
| 84594090 | | 12.5 | RED |
| | ---- Other | | RED |
| | | 12.5 | |
| 845951 | ML KNEE RMV MET,N-C ---- Horizontal | 12.5 | |
| 84595110 84595120 | ---- Vertical | | |
| | | 12.5 | E-8 |
| 84595130 | ---- Universal | 12.5 | E-8 |
| 84595190 845959 | ---- Other ML KNE RM MET,N N-C ---- Horizontal | 12.5 | E-8 E-8 |
| 84595910 84595920 | ---- Vertical ---- Universal | 12.5 12.5 12.5 | E-8 E-8 E-8 |
| 84595940 | ---- Ram type | | E-8 E-8 |
| 84595930

str. 504

| | 12.5 | |
| 84595950 84595990 | ---- Die-sinking or pantograph | 12.5 | E-8 |
| 845961 84596110 | ---- Other ML N KNE RM MET,N-C ---- Piano milling | 12.5 | RED |
| 84596190 845969 84596910 84596920 84596930 84596940 84596990 845970 | ---- Other ML N KN R MET,N N-C ---- Bed type, horizontal ---- Bed type, vertical ---- Piano milling, single column ---- Piano milling, double column ---- Other THREAD/TAP RMV METL can be set up to an accuracy of at least 0.01 mm: --- GRND,N N-C | 12.5 12.5 12.5 12.5 12.5 | RED RED RED RED RED |
| 846019 | - Flat-surface grinding machines, in which the positioning in any one axis Numerically | 12.5 | RED |
| | FLAT-SURF GRIND,N-C | 12.5 12.5 | |
| 84601100 | | 12.5 | E-8 |
| 84597010 846011 | ---- Threading machines ---- Tapping machines | | |
| | | | E-8 |
| 84597020 | | | |
| | controlled | | |
| | | 12.5 | E-8 |
| | FLT-SURF | | |

| HS Code | Description | Base rate (1.4.2006) | Staging Category |

| (2002) | one | | |
| 84601900 | - Flat-surface grinding machines, in which the positioning in any axis can be set up to an accuracy of at least 0.01 mm: --- Other | 12.5 | E-8 |
| 846021 | GRND N FLT-SURF,N-C| | |
| 84602100 | - Other grinding machines, in which the positioning in any one axis accuracy of at least 0.01 mm: --- Numerically | 12.5 | E-8 |
| 846029 | can be set up to an GRND N FLT-SF,N N-C | | |
| 84602910 | ---- Cylindrical grinders | 12.5 | E-8 |
| 84602920 | ---- Internal grinders | 12.5 | E-8 |
| 84602930 | ---- Centreless grinders | 12.5 | E-8 |
| 84602940 | ---- Profile grinders | 12.5 | E-8 |
| 84602990 | ---- Other | 12.5 | E-8 |
| 846031 | SHARP TOOL/CUT,NM-C - Sharpening (tool or cutter grinding)machines : --- Numerically | | |
| | controlled SHRP TOOL/CUT,N N-C | | |
| 84603100 | | 12.5 | E-8 |
| 846039 | | | |
| 84603910 | ---- Grinder, tool or cutter | 12.5 | E-8 |
| 84603990 | ---- Other | 12.5 | E-8 |
| 846040 | HONE/LAP REMV METAL | 12.5 | |
| 84604011 84604012 | --- Honing machines : ----- Vertical, single spindle --- Honing machines : ----- Vertical, multi-spindle | 12.5 | E-8 |
| 84604013 | --- Honing machines : ----- Horizontal | 12.5 | E-8 E-8 |
| 84604019 | --- Honing machines : ----- Other | 12.5 | E-8 |
| 84604020 | ---- Lapping machines | 12.5 | E-8 |
| 846090 84609010 | DEBUR,POLISH MET,ET ---- Polishing and buffing machines | 12.5 | E-8 |
| 84609090 | ---- Other | 12.5 | E-8 |
| 846120 | SHPE/SLOT F RMV MET | | |
| 84612011 84612019 | --- Shaping machines : ----- Die and punch shaping machines --- Shaping machines : ----- Other | 12.5 | E-8 E-8 |
| 84612020 | ---- Slotting machines | 12.5 12.5 | E-8 |
| 846130 | BROACHING REMV METL | | |
| 84613010 | ---- Vertical | 12.5 | E-8 |
| 84613020 | ---- Horizontal | 12.5 | E-8 |
| 84613090 | ---- Other | 12.5 | E-8 |
| 846140 | GEAR RELATED | | |
| 84614011 84614012 | --- Gear cutting machines : ----- Bevel gear cutting --- Gear cutting machines : ----- Gear cutting spiral bevel and /or | 12.5 12.5 12.5 | RED RED |
| 84614013 | --- Gear cutting machines : ----- Gear slotter or planar formed cutter Gear cutting machines : ----- Gear milling formed disc cutter type | 12.5 | RED RED |
| 84614014 | --- Gear cutting machines : ----- Other | 12.5 | |
| 84614019 | --- --- | | RED |
| 84614021 | Gear grinding or gear finishing machines : ----- Single or double wheel disc type gear grinder | 12.5 | RED |
| 84614022 | --- Gear grinding or gear finishing machines : ----- Formed wheel gear | 12.5 | RED |
| | grinder Gear grinding or gear finishing machines : ----- Gear shaver | 12.5 | |
| 84614023 84614024 | --- --- Gear grinding or gear finishing machines : ---

str. 505

-- Gear tooth, rounding, chamfering or burring | 12.5 | RED RED |
| 84614025 | --- Gear grinding or gear finishing machines : ----- Gear shaper, spur and helical | 12.5 | |
| | Gear grinding or gear finishing machines : ----- Gear hobber, | | RED |
| 84614026 | --- spur helical | 12.5 | RED |
| 84614029 | and Gear grinding or gear finishing machines : ----- Other | | |
| | --- | | |
| 846150 | SAW/CUT-OFF RMV MET | 12.5 | RED |
| 84615011 | --- Sawing machines : ----- Band saw, horizontal --- Sawing machines : ----- Band saw, vertical | 12.5 12.5 | RED RED |
| 84615012 84615013 | --- Sawing machines : ----- Circular saw, Sawing machines : ----- Circular saw, | 12.5 | RED |
| 84615014 | cold --- hot | 12.5 | RED |
| 84615015 | --- Sawing machines : ----- Hack saw --- Sawing machines : ----- Other | 12.5 | RED |
| 84615019 | --- Cutting-off machines : ----- Abrasive wheel cutting-off | 12.5 | RED |
| 84615021 | machines Cutting-off machines : ----- Other | 12.5 | |
| 84615029 846190 | --- OTHER F REMOVE METL | | RED |
| 84619000 | | 12.5 | RED |
| | -- Other | | |
| 846210 | FORGNG/DIE-STAMP | 12.5 | E-8 |
| 84621011 84621012 84621013 84621014 | --- Hammers : ----- Steam or air, single frame --- Hammers : ----- Steam or air, double frame --- Hammers : ----- Headers and upsetters --- Hammers : ----- Double acting counter blow, air or steam | 12.5 12.5 12.5 12.5 | E-8 E-8 E-8 E-8 |
| 84621019 84621020 84621030 | --- Hammers : ----- Other ---- Forging machines | 12.5 12.5 | E-8 E-8 |
| 846221 84622100 | ---- Die stamping machines BENDING,FOLDING | | E-8 |
| 846229 | - Bending, folding, straightening or flattening machines (including | 12.5 | |
| | | | E-8 |
| | presses): --- Numerically controlled BENDING,FOLDING | 12.5 | RED |
| 84622990 | | | E-8 |
| | | 12.5 | |
| 84622910 | ---- Bending and straightening machines | | |
| 84622920 | ---- Press brakes | 12.5 | |
| | ---- Other rotary head and ram type | 12.5 | E-8 |
| 84622930 | ---- Other | | |
| 846231 | SHEAR MACH,N COMBND | 12.5 | E-8 |
| 84623100 | - Shearing machines (including presses), other than combined punching and shearing machines : --- Numerically controlled | 12.5 | E-8 |

| HS Code | Description | Base rate (1.4.2006) | Staging Category |

| (2002) 846239 | SHEAR MACH,N COMBND | | |
| 84623910 | ---- Plate and sheet shears (guillotine) | 12.5 | E-8 |
| 84623920 | ---- Bar and angle shearing and cropping | 12.5 | E-8 |
| 84623990 | ---- Other PUNCH/NOTCH,NUM CON | 12.5 | E-8 |
| 846241| - Punching or notching machines (including presses), including | | |
| 84624100 | combined punching and shearing machines: --- Numerically controlled | 12.5 | E-8 |
| 846249 84624910 | PUNCH/NOTCH,N NUM-C ---- Punching machines (including turret) | 12.5 | E-8 |
| 84624920 | ---- Combination of punching, shearing and cropping machines | 12.5 | E-8 |
| 84624930 | ---- Nibbling machines | 12.5 | E-8 |
| 84624990 | ---- Other | 12.5 | E-8 |
| 846291 | HYDRAULIC PRESSES | | |
| 84629110 | ---- Hydraulic extension | 12.5 | E-8 |
| 84629190 | ---- Other | 12.5 | |
| 846299 | OTHER 8462 | | E-8 |
| | --- Pneumatic, inclinable and vertical presses: ----- Pneumatic presses --- Pneumatic, inclinable and vertical presses: ----- Inclinable presses | 12.5 | E-5 |
| 84629911 84629912 | of | 12.5 | E-5 |
| 84629913 | --- Pneumatic, inclinable and vertical presses: ----- Vertical gap frame presses | 12.5 | E-5 |
| 84629914 | --- Pneumatic, inclinable and vertical presses: ----- Vertical straight presses | | |
| | --- Pneumatic, inclinable and vertical presses: ----- Vertical forging | 12.5 | E-5 |
| 84629915 | presses | 12.5 | E-5 |
| 84629919 | --- Pneumatic, inclinable and vertical presses: ----- Other | 12.5 | E-5 |
| | ---- Dieing or lobbing machine presses | | |
| 84629920 | ---- Transfer and multiple presses | 12.5 | E-5 |
| 84629930 |

str. 506

| 12.5 | E-5 |
| 84629940 | ---- Horizontal presses | 12.5 | E-5 |
| 84629950 | ---- Friction screw presses | 12.5 | E-5 |
| 84629960 | ---- Knuckle joint presses | 12.5 | E-5 |
| 84629970 | ---- Coining joint presses | 12.5 12.5 | E-5 E-5 |
| 84629990 846310 | ---- Other DRAW-BENCH F BAR,ET | | |
| 84631010 | ---- Wire and metal ribbon machines | 12.5 | E-8 |
| 84631020 | drawing | | |
| | ---- Other wire making machines ---- Tube drawing machines | 12.5 | E-8 |
| 84631030 | ---- Other | 12.5 12.5 | E-8 E-8 |
| 84631090 | | | |
| 846320 | THREAD ROLLING MACH | | |
| 846330 84633010 | MACH FOR WORK WIRE ---- Wire grill or knitting machine | 12.5 | E-8 |
| 84633020 | ---- Spring coiling | 12.5 12.5 | E-8 |
| 84633030 | ---- Chain making | | E-8 |
| | | 12.5 | |
| 84633040 846390 | ---- Nail-making machine O WK MET,W/O RMV MT | | E-8 |
| 84639010 84639020 | ---- Riveting machines (excluding portable hand operated machine) ---- Strip profiling | 12.5 | E-8 |
| 84639030 | ---- Seaming machine for example for cans | 12.5 | E-8 |
| | ---- Other | 12.5 | E-8 |
| 84639090 846410 | Machines for sawing monocrystal semiconductor boules into | | |
| 84641010 | slices, or wafers into chips ---- Granite cutting machines or equipment | 12.5 12.5 | E-8 |
| 84641090 846420 | ---- Other Grinding, polishing and lapping machines for processing of semiconductor wafers -- Grinding or polishing machines | 12.5 12.5 | E-0 E-0 |
| 84642000 846490 | Dicing machines for scribing or scoring semiconductor | | E-0 |
| 846510 | -- Other DIF OPS W/O TL CHNG -- Machines which can carry out different types of machining operations without tool change between such operations | 12.5 12.5 | E-0 E-8 |
| 84649000 | wafers | | |
| | HLDR F MAC TOOL -- Work holders HEAD+O ATTACH | | |
| | SAW MACHINE - Other : --- Sawing machines PLANE,MILL,ETC MACH - Other : --- Planing, milling or moulding (by cutting) machines MACH - Other : --- Grinding, sanding or polishing machines | 12.5 | E-8 |
| 84651000 84659990 | ---- Other ---- Tool holders ---- Self-opening dieheads DVIDE | 12.5 | E-8 |
| 846591 84659100 846592 84659200 | GRIND,SAND,ETC | 12.5 12.5 12.5 | E-8 E-8 E-8 |
| 846593 84659300 846594 | BEND ASSMBLNG MACH - Other : --- Bending or assembling machines | | E-8 |
| 84659400 846595 84659500 846596 84659600 846599 84659910 | DRILL MORTISNG MACH - Other : --- Drilling or morticing machines SPLIT,SLICE,ETC MAC - Other : --- Splitting, slicing or paring machines OTHER MACHINE TOOLS ---- Lathes | 12.5 12.5 12.5 12.5 | E-8 E-8 E-8 |
| 84661010 84661020 846620 84662000 846630 | | 12.5 | RED RED |
| 846610 | TOOL HOLDR+DIEHEADS WRK | | |
| | | 12.5 | |

| HS Code | Description | Base rate | Staging |

| (2002) | | (1.4.2006) | Category |
| 84663010 84663020 | ---- Chucks | 12.5 12.5 | E-5 |
| 84663090| ---- Jigs and fixtures ---- Other | 12.5 | E-5 E-5 |
| 846691 Parts of grinding, polishing and lapping machines for processing of semiconductor wafers | 846691 Parts of grinding, polishing and lapping machines for processing of semiconductor wafers | | |
| 84669100 | - Other : --- For machines of heading 8464 | 12.5 | E-0 |
| 846692 84669200 | PTS FOR HEADNG 8465 - Other : --- For machines of heading 8465 | 12.5 | E-8 |
| 846693 | Parts of focused ion beam milling machines to produce or repair | | |
| | masks and reticles for patterns on semiconductor devices ---- Parts and accessories of machine tools, for working metals | 12.5 | E-0 |
| 84669390 846694 | ---- Other | 12.5 | E-0 |
| 84669310 | PARTS FOR 8462/8463 --- For machines of heading 8462 or 8463

str. 507

| | |
| 84669400 846711 | PNEUMATIC,ROTARY | 12.5 | RED |
| 84671110 | | 12.5 | |
| | ---- Drills | | E-8 |
| 84671120 | ---- Hammers | 12.5 | E-8 |
| | ---- Other | 12.5 | E-8 |
| 84671190 846719 | PNEUMATIC,NT ROTARY | | |
| 84671900 | - Pneumatic : --- Other | 12.5 | E-8 |
| 846721 | DRILLS, W/ SELF-CONT. ELECTRIC MOTOR, WK IN HAND - With self-contained electric motor: --- Drills of all kinds | | E-8 |
| 84672100 846722 | SAWS W/ SELF-CONT. ELECTIRIC MOTORS, FOR WK IN HN - With self-contained electric motor: --- Saws | 12.5 | |
| | | 12.5 | E-8 |
| 84672200 | TOOLS FOR WK IN HAND,W/ SELF-CONT ELEC MOTOR,NES | | |
| 846729 | - With self-contained electric motor: --- Other CHAIN SAWS | 12.5 | RED |
| 84672900 846781 | | | |
| 84678100 | - Other tools : --- Chain saws | 12.5 | E-8 |
| 846789 | O HYD/S-CON N-EL MT similar | | E-8 |
| | ---- Compressed air grease guns, lubricators and appliances | 12.5 | E-8 |
| 84678910 84678920 | ---- Vibrators ---- Other | 12.5 | |
| | | | E-8 |
| 84678990 846791 | PARTS OF CHAIN SAWS | 12.5 | E-8 |
| 84679100 | - Parts : --- Of chain saws PARTS OF PNEUM TOOL | 12.5 | |
| 846792 84679200 | - Parts : --- Of pneumatic tools | 12.5 | E-8 |
| 846799 84679900 | O PT F S-CON N-EL M | 12.5 | E-8 |
| | - Parts : --- Other | | |
| 846810 84681000 | HND-HELD BLOW TORCH -- Hand-held blow pipes | | E-8 |
| 846820 84682010 | | 12.5 | |
| | O GAS-OP F SOLDR,ET ---- Welding or cutting machines | 12.5 | E-8 |
| 84682090 846880 84688000 | ---- Other O F SOLDR,BRAZ,WELD -- Other machinery and apparatus | 12.5 12.5 | E-8 E-8 |
| 84691100 846912 84691200 846920 84701000 847021 84702100 847029 84711000 847130 | - Automatic typewriters and word-processing machines: --- Word- processing machines AUTOMATIC TYPEWRITR - Automatic typewriters and word-processing machines: --- Automatic typewriters OT ELECTRC TYPEWRTE ---- Braille typewriters ---- Other OT NONELEC TYPEWRTE - -- Analogue or hybrid automatic data processing machines PORT DIGITL =<10 KG | 0 12.5 12.5 12.5 12.5 12.5 0 0 | E-0 E-8 E-8 E-8 E-8 E-8 E-0 E-0 |
| | | | E-0 |
| 84692010 84692090 846930 84702900 847030 | - Other electronic calculating machines: --- Other NONELEC CALCULATING CASH REGISTERS ---- Electrically operated ---- Manually operated POSTAGE-FRANKING,ET ---- Electrically operated ---- Manually operated | 0 | E-0 |
| 84693010 84693090 847010 84703000 847040 84704010 84704020 847050 84705010 | displaying machines with calculating functions EL CALC+PRINT DVC Other electronic calculating machines: --- Incorporating a printing device OTHR ELEC CALCULATR -- Other calculating machines ACCOUNTING MACHINES ---- Electrically operated ---- Manually operated | 0 0 0 | E-0 E-0 E-0 E-0 |
| | ---- Braille typewriters ---- Other EL CALCUL,N EXT PWR -- Electronic calculators capable of operation without an external source of electric power and pocket-size data recording,reproducing and O

str. 508

| 0 | |
| 847110 | ANALOG/HYBRID | | |
| 84705020 847090 84709010 84709020 | | 0 0 0 0 | E-0 E-0 E-0 |

| HS Code | Description | Base rate | Staging |

| (2002) | | (1.4.2006) | Category |
| 84713010 | ---- Personal computer | 0 0 | E-0 E-0 |
| 84713090 847141 | ---- Other O DG WCPUN,IN,OUT | | |
| 84714110 | ---- Micro computer | 0 | E-0 |
| 84714120 | ---- Large or main frame computer | 0 | E-0 |
| 84714190 | ---- Other O DIG,ENTER AS SYST | 0 | E-0 |
| 847149 84714900 - Other digital automatic data processing machines : --- Other, presented in the form of systems| 847149 84714900 - Other digital automatic data processing machines : --- Other, presented in the form of systems| 0 | |
| | OT DIG PROCESS UNIT | | E-0 |
| 847150 | -- Digital processing units other than those of sub-headings 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 | 0 | |
| 847160 | ADP IN/OUTPUT UN ---- Combined input or out put units | | |
| 84715000 | | | E-0 |
| 84716021 | | 0 | |
| 84716010 | OT | | E-0 |
| 84716022 | Printer : ----- Dot matrix printer | 0 | E-0 E-0 |
| | --- Printer : ----- Line printer --- --- | 0 | |
| 84716023 | Printer : ----- Letter quality daisy wheel printer Printer : ----- Graphic printer | 0 | E-0 |
| 84716024 | --- | 0 | E-0 |
| 84716025 | --- Printer : ----- Plotter | 0 | E-0 |
| 84716026 | --- Printer : ----- Laser jet printer | 0 | E-0 |
| 84716027 | --- Printer : ----- Ink jet printer | 0 | E-0 |
| 84716029 | --- Printer : ----- Other | 0 | E-0 |
| 84716030 84716040 | ---- Monitor ---- Keyboard | 0 | E-0 |
| 84716050 | ---- Scanners | 0 0 | E-0 E-0 |
| 84716060 | | | E-0 |
| | ---- Mouse ---- | 0 | E-0 |
| 84716090 847170 | Other Storage units - Floppy disc drives, hard disc drives, CD-Rom | 0 | |
| | drives | | |
| 84717010 | ---- Floppy disc drives | 0 | E-0 |
| 84717020 | ---- Hard disc drives | 0 | E-0 |
| 84717030 | ---- Removable or exchangeable disc drives ---- Magnetic tape drives | 0 | E-0 |
| 84717040 84717050 | ---- Cartridge tape drive ---- CD-ROM drive | 0 | E-0 |
| | | 0 | E-0 |
| 84717060 | | 0 | E-0 |
| 84717070 84717090 | ---- Digital video disc drive | 0 0 | E-0 E-0 |
| 847180 | ---- Other OTHER ADP UNITS | | |
| 84718000 | -- Other units of automatic data processing machines | 0 | E-0 |
| 847190 84719000 | ADP MAC+UNT THEREOF -- Other | 0 | E-0 |
| | DUPLICATING MACHINE | | |
| 847210 84721000 | | 12.5 | E-8 |
| 847220 | -- Duplicating machines | | |
| 84722000 847230 | ADDRESSING-RELATED -- Addressing machines and address | 12.5 | E-8 |
| | plate embossing machines MAIL-RELATED | | |
| 84723000 | -- Machines for sorting or folding mail or for inserting mail in envelopes or bands, machines for opening, closing or sealing mail and | 12.5 | E-8 |
| 847290 | machines for affixing or cancelling postage stamps Automatic teller machines | 12.5 | RED |
| 84

str. 509

729010 84729020 | ---- Stapling machines (staplers) ---- Digital duplicator | 12.5 | RED |
| 84729030 84729040 | ---- Automatic bank note dispensers ---- Coin sorting machines, coin-counting or wrapping | 12.5 | E-0 |
| 84729090 | machines ---- Other | 12.5 | RED |
| | Printed circuit assemblies of word processing machines | 12.5 | RED |
| 847310 | -- Parts and accessories of the machines of heading 8469 | | |
| 84731000 | | | |
| 847321 | ELECTRC CALCULATORS | 12.5 | E-0 |
| | - Parts and accessories of the machines of heading 8470: --- Of | | |
| | electronic calculating machines of sub-heading 8470 10, 8470 21 | | |
| 84732100 | 8471 29 OTHR W/ CALCULATING - Parts and accessories of the machines of heading 8470: --- Other | | |
| | the or | | |
| | | | E-0 |
| 847329 84732900 847330 84733010 84733020 84733030 84733040 | Populated PCBs ---- Microprocessors ---- Motherboards ---- Other mounted printed circuit boards ---- Head stack | 0 0 0 0 0 0 | E-0 E-0 E-0 E-0 E-0 E-0 |
| 84733050 84733060 | ---- Ink cartridges with print head assembly ---- Ink spray nozzle --- Other : ----- Network access controllers | 0 0 | E-0 |
| 84733091 | | 0 | E-0 |
| 84733092 | | 0 | E-0 |
| 84733099 847340 84734090 | --- Other : ----- Graphic and intelligence based script technology (GIST) cards for multilingual computers | 12.5 | |
| 84734010 | | 0 | E-0 |
| 847410 | --- Other : ----- Other Printed circuit assemblies for automatic teller machines | 12.5 | E-0 |
| 847350 | ---- Parts of duplicating, hectograph or stencil machines ---- Other PT F 2/+ HD 8469-72 | | E-0 |
| | or more of the headings 8469 to 8472 EARTH,STONE,MIN SUB | | E-0 |
| 84735000 | -- Parts and accessories equally suitable for use with machines of two | | |
| | | 0 | |

| HS Code | Description | Base rate (1.4.2006) | Staging Category |

| (2002) | ---- For coal | 5 | E-8 |
| 84741010 84741090 | ---- Other | 12.5 | E-8 |
| 847420 | CRUSHING/GRINDING | | |
| 84742010 | ---- For stone and mineral | 12.5 | E-8 |
| 84742020 | ---- For coal | 12.5 | E-8 |
| 84742090 | ---- Other | 12.5 | E-8 |
| 847431 84743110 | CONCRETE/MORTR MIXR ---- Concrete mixers | 12.5 | RED |
| 84743120 | ---- Mortar mixers | 12.5 | RED |
| 847432 84743200| FR MIX WITH BITUMEN - Mixing or kneading machines: --- Machines for mixing mineral | 12.5 | |
| | with bitumen | | E-8 |
| 847439 | substances MIXING/KNEADING | | |
| | OTH - Mixing or kneading machines: --- Other AGGLM,FORM FND MOLD | 12.5 | E-8 |
| 84743900 847480 | ---- Brick and tile making ---- Ceramic and clay making | | |
| 84748010 | machinery machinery | 12.5 | E-8 |
| 84748020 | | 12.5 | E-8 |
| 84748030 | ---- Machinery for forming foundry moulds of sand | 12.5 | |
| 84748090 847490 | ---- Other | 12.5 | E-8 E-8 |
| | PARTS OF 8474 | | |
| 84749000 847510 | -- Parts ASSEM IN GLSS ENVLP | 12.5 | RED |
| | -- Machines for assembling electric or electronic lamps, tubes or | | |
| 84751000 847521 | valves or flash-bulbs, in glass envelopes MKE OPT FIBR+PREFRM - Machines for manufacturing or hot working glass or glassware: ---

str. 510

| 12.5 | RED |
| 84752100 | Machines for making optical fibres and preforms thereof | 12.5 | E-8 |
| 847529 | O MANU/HOT-WRK GLSS - Machines for manufacturing or hot working glass or glassware: --- | | |
| | Other | | E-8 |
| 84752900 | PARTS OF 8475 -- Parts | 12.5 | E-8 |
| 847590 84759000 847621 | BEV,W HEAT/REFRG DV | 12.5 12.5 12.5 | E-8 E-8 |
| 84762110 84762120 847629 84762900 847681 | ---- Incorporating refrigerating devices ---- Incorporating heating devices BEV,W/O HEAT/REFRIG - Automatic beverage-vending machines: --- Other GOODS,W HT/REFRG DV | | E-8 |
| | | 12.5 | |
| 84768110 84768120 847689 84768910 84768920 84768930 84772000 847730 84773000 84778090 847790 84779000 | ---- Incorporating refrigerating devices ---- Incorporating heating devices GOODS,W/O HT/REFRIG ---- Money changing machines ---- Postage stamps vending machines ---- Other Parts of encapsulation equipment -- Parts O PREP/MAKE UP TOBC | 12.5 12.5 12.5 12.5 | E-8 E-8 E-8 |
| 847810 84781010 84781020 | ---- Cigar making machinery ---- Cigarette making machinery | 12.5 | |
| 84781090 847890 | ---- Other PARTS FOR 8478 | 12.5 | E-8 |
| | | 12.5 | |
| | | 12.5 12.5 | E-8 E-8 |
| 84775100 847910 | -- Extruders BLOW-MOLDING -- Blow moulding machines VAC-MOLD+OTHR THERM -- Vacuum moulding machines and other thermoforming machines M/RETRD PNMTIC TIRE | 12.5 12.5 | E-8 E-8 |
| 847920 84792010 | ---- Cigarette vending machines ---- Other | 12.5 12.5 | E-8 RED |
| 84768990 847690 84769010 | OF 8476 ---- Of machines of Sub-heading | | E-8 |
| 84769090 | PARTS 8476.21 | 12.5 | |
| | ---- Other | 12.5 | E-8 E-8 |
| 847710 84771000 847720 | Encapsulation equipment for assembly of semiconductors | | |
| 847780 84778010 847930 84793000 | -- Injection-moulding machines EXTRUDERS | 12.5 12.5 12.5 | E-0 E-8 E-8 |
| | | 12.5 12.5 | RED E-0 |
| | EXTRCT ANIM/VEG FAT ---- Other WOOD,CORK -- Presses for the manufacture of particle board or fibre building | 12.5 | E-8 |
| | | 12.5 | |
| 847740 84774000 | | | E-8 E-8 |
| 847751 | - Other machinery for moulding or otherwise forming: --- For moulding or retreading pneumatic tyres or for moulding or otherwise forming inner tubes | 12.5 | |
| | ---- Oil-seed crushing or grinding machinery including purifying tanks | 12.5 | |
| 847759 84775900 | O MLD/FORM RUB/PLST - Other machinery for moulding or otherwise forming: --- Other O WORK RUBBER/PLSTC ---- Machinery for making rubber goods | | |
| 847940 | | | |
| | | | E-8 |
| 84789000 | -- Parts PUBLC WRKS,BUILD,ET -- Machinery for public works, building or the like | | E-8 |
| 84791000 | | | |
| 84792090 | | | E-8 |
| | | 12.5 | E-8 |
| | PRESS;TRT | | |
| | ROPE/CABLE-MAKING | | |

| HS Code (2002) | Description | Base rate (1.4.2006) | Staging Category |

| | -- Rope or cable-making machines board of wood or other ligneous and other machinery for treating wood or cork | 12.5 | |
| 84794000 | materials Automated machines for transport, handling and storage of| | E-8 |
| 847950 | semiconductor wafers, cassettes, wafer boxes and other material for semiconductor devices | | |
| 84795000 847960 | -- Industrial robots, not elsewhere specified or included EVAPORTVE AIR COOLR | 12.5 | E-0 |
| 84796000 847981 | -- Evaporative air coolers TREAT MET,EL C-WIND | 12.5 | RED |
| 84798100 | - Other machines and mechanical appliances: --- For treating metal, including electric wire coil-winders | 12.5 | RED |
| 847982 | O MX,KNEAD,CRUSH,ET - Other machines and mechanical appliances: --- Mixing, kneading, | | |
| 84798200 | crushing, grinding, screening, sifting,homogenising, emulsifying or stirring machines | 12.5 | E-5 |
| 847989 | Apparatus for growing or pulling monocrystal semiconductor boules | | |
| 84798910 | ---- Soap cutting or moulding machinery | 12.5 | E-0 |
| 84798920 | ---- Air humidifiers or dehumidifiers (other than those falling under heading 8415 or 8424) | 12.5 | E-0 |
| 84798930 | ---- Mechanical shifting machines | 12.5 | E-0 |
| 84798940 | ----

str. 511

Ultrasonic transducers | 12.5 | E-0 |
| 84798950 | ---- Car washing machines and related appliances | 12.5 | E-0 |
| 84798960 | ---- Coke oven plants ---- Machinery for the manufacture of chemical and pharmaceuticals | 12.5 | E-0 |
| 84798970 | goods | 12.5 | E-0 |
| 84798991 | --- Other : ----- Industrial vacuum cleaners | 12.5 | E-0 |
| 84798992 | --- Other : ----- Briquetting plant and machinery intended for manufacture of briquettes from agricultural and municipal waste | 12.5 | E-0 |
| 84798999 | --- Other : ----- Other | 12.5 | E-0 |
| 847990 | Parts of apparatus for growing or pulling monocrystal semiconductor boules | | |
| 84799010 | ---- Of machines for public works, building or the like of animal or fruit and vegetable | 12.5 | E-0 |
| 84799020 | ---- Of machines for the extraction fats or oil | 12.5 | E-0 |
| 84799030 | ---- Of machines and mechanical appliances for treating wood | 12.5 | E-0 |
| 84799040 | ---- Of machinery used for manufacture of chemicals and pharmaceuticals | 12.5 | E-0 |
| 84799090 | ---- Other | 12.5 | E-0 |
| 848010 84801000 | MOLD BOX F MET FNDR -- Moulding boxes for metal foundry | 12.5 | RED |
| 848020 | MOLD BASES | 12.5 | E-8 |
| 84802000 848030 | -- Mould bases MOLDING PATTERNS | | |
| 84803000 | -- Moulding patterns MOLD F MET/MET CRBD | 12.5 | E-8 |
| 848041 84804100 848049 | - Moulds for metal or metal carbides : --- Injection or compression OTH MOLDS FOR METAL | 12.5 | RED |
| 84804900 848050 | - Moulds for metal or metal carbides : --- Other MOLDS FOR GLASS | 12.5 | E-8 |
| 84805000 | -- Moulds for glass | 12.5 | E-8 |
| 848060 84806000 | MOLDS F MINERAL MAT -- Moulds for mineral materials | 12.5 | RED |
| 848071 | Injection and compression moulds for the manufacture of semiconductor devices | | |
| 84807100 848079 | - Moulds for rubber or plastics : --- Injection or compression types F RBR/PLS,N INJ/COM | 12.5 | E-0 |
| 84807900 848110 | - Moulds for rubber or plastics : --- Other PRESSR-REDUCE VALVE | 12.5 | E-5 |
| 84811000 | -- Pressure-reducing valves | 12.5 | E-8 |
| 848120 | TRANSMISSION VALVES | | |
| 84812000 848130 | -- Valves for oleohydraulic or pneumatic transmissions CHECK VALVES | 12.5 | RED |
| 84813000 | -- Check (non-return) valves | 12.5 | RED |
| 848140 84814000 | SAFETY/RELIEF VALVE -- Safety or relief valves | 12.5 | E-8 |
| 848180 | O PIPE TPS,COCKS,ET ---- Taps, cocks and similar appliances of | 12.5 | |
| 84818010 84818020 | iron or steel ---- Taps, cocks and similar appliances of non-ferrous metal valves, and | 12.5 | E-5 |
| | | | E-5 |
| 84818030 | ---- Industrial valves (excluding pressure-reducing thermostatically controlled valves) | 12.5 | E-5 |
| 84818041 | --- Inner tube valves : ----- For bicycles | 12.5 | E-5 |
| 84818050 | ---- Expansion valves and solenoid valves for refrigerating and air conditioning appliances and machinery | 12.5 | E-5 |
| 848190 84819010 84819090 | PARTS FOR 8481 ---- Bicycles valves ---- Other | 12.5 12.5 | E-8 E-8 |
| 84821011 | --- Adapter ball bearings (radial type) : ----- Not exceeding 50mm of bore diameter | | |
| 848210 | BALL BEARINGS | 12.5 | E-8 |

| HS Code (2002) | Description | Base rate (1.4.2006) | Staging Category |

| 84821012 | --- Adapter ball bearings (radial type) : ----- Of bore diameter | 12.5 | E-8 |
| | exceeding 50 mm but not exceeding 100 mm --- Adapter ball bearings (radial type) : ----- Of bore diameter| | |
| 84821013 | exceeding 100 mm | 12.5 | E-8 |
| 84821020 | ---- Other ball bearing (radial type) of bore diameter not exceeding 50 mm | 12.5 | E-8 |
| 84821030 | ---- Other ball bearing (radial type) of bore diameter exceeding 50 mm but not exceeding 100 mm | 12.5 | E-8 |
| 84821040 | ---- Of bore diameter exceeding 100 mm | 12.5 | E-8 |
| 84821051 | --- Thrust ball bearings : ----- Of bore diameter not exceeding 50 mm | 12.5 | E-8 |
| 84821052 | --- Thrust ball bearings : ----- Of bore diameter exceeding 50 mm but not exceeding 100 mm | 12.5 | E-8 |
| 84821053 | --- Thrust ball bearings : ----- Of bore diameter exceeding 100 mm | 12.5 | E-8 |
| 84821090 | ---- Other | | E-8 |
| 848220 | TAPERED ROLLR BEARI --- Tapered roller bearings (radial type) : ----- Of bore diameter not | 12.5 | |
| 84822011 | exceeding 50 mm | 12.5 | E-8 |
| 84822012 | --- Tapered roller bearings (radial type) : ----- Of bore diameter exceeding 50 mm but not exceeding 100 mm | 12.5 | E-8 |
| 84822013 | --- Tapered roller bearings (radial type) : ----- Of bore diameter exceeding 100 mm | 12.5 | E-8 |
| 84822090 | ---- Other | 12.5 | E-8 |
| 848230 84823000 | SPHER ROLLR BEARING -- Spherical roller bearings | 12.5 | |
| 848240 | NEEDL ROLLR BEARING | | E-8 |
| 84824000 | -- Needle roller bearings | 12.5 | E-8 |
| 848250 84825011 | O CYLINDR ROLL BEAR --- Radial type : ----- Of bore diameter not exceeding 50 mm | 12.5 | E-8 |
| 84825012 | --- Radial type : ----- Of bore diameter exceeding 50 mm not | 12.5 | E-8 |
| 84825013 | exceeding 100 mm --- Radial type : ----- Of bore diameter exceeding 100 mm | 12.5 | E-8 |
| 84825021 | --- Thrust roller bearings : ----- Of bore diameter not exceeding 50 mm | 12.5 | E-8 |
| 84825022 | --- Thrust roller bearings : ----- Of bore diameter exceeding 50 mm but not exceeding 100 mm | 12.5 | E-8 |
| 84825023 | --- Thrust roller bearings : ----- Of bore diameter exceeding 100 mm OTHER 8482 | | |
| 848280 |

str. 512

| 12.5 | E-8 |
| 84828000 848291 | -- Other, including combined ball or roller bearings BALL,NEEDLE,ROLLERS | 12.5 | E-8 |
| 84829111 | --- Balls : ----- Of nickel alloys --- Balls : ----- Of tungsten carbide | 12.5 | E-8 E-8 |
| 84829112 | | 12.5 | |
| 84829113 | --- Balls : ----- Of special stainless steel | 12.5 | E-8 |
| 84829114 84829119 | --- Balls : ----- Of high speed steel --- Balls : ----- Other | 12.5 12.5 | E-8 |
| 84829120 | | | E-8 |
| 84829130 | ---- Needles ---- Rollers | 12.5 12.5 | E-8 |
| 848299 84829900 | OTH PARTS FOR 8482 - Parts: --- Other | | E-8 |
| | TRNS SHFT,INC CA+CR | | RED |
| 848310 | | 12.5 | |
| 84831010 84831091 | ---- Crank shafts for sewing machines | 12.5 | SEN |
| | --- Other : ----- Crank shaft for engines of heading 8407 --- Other : ----- Crank shaft for engines of heading 8408 | 12.5 | SEN |
| | | 12.5 | SEN |
| 84831092 84831099 | --- Other : ----- Other | | |
| 848320 84832000 848330 84833000 | HOUSED BEARINGS -- Bearing housings, incorporating ball or roller bearings BEARING HOUSINGS | 12.5 12.5 | SEN EXC |
| | -- Bearing housings, not incorporating ball or roller bearings;plain shaft bearings | 12.5 | |
| | | | EXC |
| | GEARS;BLL/RLL SCREW | 12.5 | |
| 848340 | -- Gears and gearing, other than toothed wheels, chain sprockets and other transmission elements presented separately; ball or roller screws; gear boxes and other speed changers, including torque | | EXC |
| 84834000 848350 84835010 84835090 | FLYWHEELS,PULLEYS ---- Pulleys, power transmission ---- Other CLUTCHES,COUPLINGS ---- Flexible coupling ---- Fluid coupling | 12.5 12.5 12.5 | E-5 E-5 EXC EXC |
| 848360 84836010 84836020 | ---- Other TOOTHED WHEELS,CHAIN SPROCKETS&OTH TRANS ELEM; PT | 12.5 12.5 | EXC |
| 84836090 848390 | | | |
| 84839000 848410 84841010 | -- Toothed wheels, chain sprockets and other transmission elements presented separately; parts GSKT,MET LAYR/O MAT ---- Asbestos metallic packings and gaskets (excluding gaskets of asbestos board reinforced with metal gauze or wire) | 12.5 12.5 | EXC EXC |
| 84841090 848420 84842000 848490 | ---- Other MECHANICAL SEALS -- Mechanical seals GASKET SET/ASSORTMT | 12.5 12.5 | EXC EXC |
| 84849000 | -- Other | 12.5 | EXC |
| 848510 848590 | SHIP/BOAT PROPELLER -- Ships' or boats' propellers and blades therefor O MACH PTS,NOT ELEC | 12.5 | |
| 84851000 | | | E-8 |

| HS Code | Description | Base rate (1.4.2006) | Staging Category |

| (2002) 84859000 | Other | 12.5 | E-8 |
| 850110 | -- ELECT MOTORS=<37.5W | | |
| 85011011 | --- DC motor : ----- Micro motor | 12.5 | EXC |
| 85011012 | DC motor : ----- Stepper motor | 12.5 | EXC |
| 85011013 | --- --- DC motor : ----- Wiper motor | 12.5 | EXC |
| 85011019 85011020 | --- DC motor : ----- Other | 12.5 | EXC |
| 850120 | ---- AC motor UNI AC/DC MTR>37.5W | 12.5 | EXC |
| | -- Universal AC or DC motors of an output exceeding | | |
| 85012000 | 37.5W DC MT+GN>750W=<750W | 12.5 | E-8 |
| 850131 | | | |
| 85013111 | --- DC motors : ----- Micro motor --- DC motors : ----- Stepper motor | 12.5 | EXC |
| 85013112 | | 12.5 | EXC |
| 85013113 | --- DC motors : ----- Wiper motor | 12.5 | EXC |
| 85013119 | --- DC motors : ----- Other | 12.5 | EXC |
| 85013120 | ---- DC generators | 12.5 | EXC |
| 850132 | DC MT+GN>750W=<75KW | | |
| 85013210 | ---- DC motor | 12.5 | EXC |
| 85013220 | ---- DC generators | 12.5 | EXC |
| 850133 | DC MT+GEN>75=<375KW | | |
| 85013310 | ---- DC motors | 12.5 | E-8 |
| 85013320 | ---- DC generators | 12.5 | E-8 |
| 850134 | DC MOTR+GENER>375KW | | |
| 85013410 | ---- Of an output exceeding 375 kW but not exceeding 1,000 kW | 12.5 | E-8 |
| 85013420 | ---- Of an output exceeding 1,000 kW but not exceeding 2,000 kW | 12.5 | E-8 |
| 85013430 | ---- Of an output exceeding 2,000 kW but not exceeding 5,000 kW | 12.5 | E-8 |
| 85013440 | ---- Of an output exceeding 5,000 kW but not exceeding 10,000 kW | 12.5 | E-8 |
| 85013450 | ---- Of an output exceeding 10,000 kW OT AC 1-PHASE MOTOR | 12.5 | E-8 |
| 850140 | ---- Fractional horse power motor | | |
| 85014010 | | 12.5 | EXC |
| 85014090 | ---- Other | 12.5 | EXC |
| 850151 | AC M-PHSE MOTR<750W ---- Squirrel cage induction motor, 3 phase type | | E-8 |
| 85015110 85015120 | ---- Slipring motor | 12.5 12.5 | |
| 85015190 850152 | ---- Other AC M-P MT>750W<75KW | 12.5 | E-8 |
| | | | E-8 |
| 85015210 | ---- Squirrel cage induction motor, 3 phase type ---- Slipring motor | 12.5

str. 513

| EXC |
| 85015220 | ---- Other | 12.5 | EXC |
| 85015290 | AC ML-PHSE MTR>75KW | 12.5 | EXC |
| 850153 85015310 | ---- Squirrel cage induction motor, 3 phase type | 12.5 | RED |
| 85015320 | ---- Slipring motor | | |
| 85015330 | ---- Traction motor | 12.5 | RED |
| 85015390 | ---- Other | 12.5 12.5 | RED RED |
| 850161 85016100 | AC GEN(ALT)=<75 KVA - AC generators (alternators): --- Of an output not exceeding 75 | | E-8 |
| | kVA | | |
| 850162 | AC GENRT>75=<375KVA - AC generators (alternators): --- Of an output exceeding 75 kVA but| 12.5 | |
| 85016200 | not exceeding 375 kVA | 12.5 | E-8 |
| 850163 | AC GENR>375=<750KVA | | |
| | - AC generators (alternators): --- Of an output exceeding 375 kVA | | |
| 85016300 | but | 12.5 | E-8 |
| 850164 | AC GENERATOR>750KVA ---- Of an output exceeding 750 kVA but not exceeding 2,000 kVA | | |
| | not exceeding 750 kVA | 12.5 | E-8 |
| 85016410 85016420 | ---- Of an output exceeding 2,000 kVA but not exceeding 5,000 kVA | 12.5 | E-8 |
| 85016430 85016440 | ---- Of an output exceeding 5,000 kVA but not exceeding 15,000 kVA ---- Of an output exceeding 15,000 kVA but notexceeding 37,500 kVA | 12.5 | E-8 |
| 85016450 | ---- Of an output exceeding 37,500 kVA but not exceeding 75,000 | 12.5 12.5 | E-8 E-8 |
| | ---- Of an output exceeding 75,000 kVA but notexceeding 1,37,500 | | |
| 85016460 | kVA | 12.5 | E-8 |
| 85016470 | ---- Of an output exceeding 1,37,500 kVA but not exceeding 3,12,500 kVA | 12.5 | E-8 |
| | ---- Of an output exceeding 3,12,500 kVA | 12.5 | E-8 |
| 85016480 850211 | DSL GENR SET=<75KVA - Generating sets with compression-ignition internal combustion | | |
| 85021100 | piston engines (diesel or semi-diesel engines): --- Of an output not exceeding 75 kVA | 12.5 | E-8 |
| 850212 | DSL GN SET>75=<375K - Generating sets with compression-ignition internal combustion piston | | |
| 85021200 | engines (diesel or semi-diesel engines): --- Of an output exceeding 75 kVA but not exceeding 375 kVA | | E-8 |
| 850213 | GN SET COM-IG>375KV | 12.5 | |
| 85021310 | ---- Of an output exceeding 375 kVA but not exceeding 1,000 kVA | 12.5 | RED |
| | ---- Of an output exceeding 1,000 kVA but not exceeding 1,500 kVA | 12.5 | RED |
| 85021320 85021330 | ---- Of an output exceeding 1,500 kVA but not exceeding 2,000 kVA | 12.5 | RED |
| | | 12.5 | RED |
| 85021340 85021350 | ---- Of an output exceeding 2,000 kVA but not exceeding 5,000 kVA ---- Of an output exceeding 5,000 kVA but not exceeding 10,000 kVA | 12.5 | RED |
| 85021360 | ---- Of an output exceeding 10,000 kVA | 12.5 | RED |
| 850220 | SP-IG IN COM GN SET ---- Electric portable generators of an output not exceeding 3.5 kVA | | |
| 85022010 85022090 | ----- Other | 12.5 | E-8 |
| | | 12.5 | |
| 850231 85023100 | WIND-POWERED - Other generating sets : --- Wind-powered | 12.5 | E-8 E-8 |

| HS Code | Description | Base rate | Staging Category |

| (2002) 850239 | OTHER 8502 | (1.4.2006) | |
| 85023910 | ---- Powered by steam engine | 12.5 | E-8 |
| 85023920 | ---- Powered by water turbine | 12.5 | E-8 |
| 85023990 850240 | ---- Other EL ROTARY CONVERTER | 12.5 | E-8 |
| 85024000 | -- Electric rotary converters | 12.5 | E-8 |
| 850300 | PARTS FOR 8500,8501 | | |
| 85030010 85030021 | ---- Parts of generator (AC or DC) --- Parts of electric motor : ----- Of DC motor | 12.5 12.5 | EXC EXC |
| 85030029 | --- Parts of electric motor : ----- Other | 12.5 | EXC |
| | ---- Other | | |
| 85030090 | | 12.5 | EXC |
| 850410 85041010 | DSCHRGE LMP BALLAST ---- Conventional type | 12.5 | EXC |
| | ---- For compact fluorescent lamps | | |
| 85041020 | | 12.5 | EXC |
| 85041090 | ---- Other LIQ DIELECT TRANSFR | 12.5 | EXC |
| 850421| - Liquid dielectric transformers: --- Having a power handling | | |
| 85042100 | capacity notexceeding 650 kVA | 12.5 | E-8 |
| 850422 85042200 | LIQ DIELECT TRANSFR - Liquid dielectric transformers: --- Having a power handling capacity | 12.5 | E-8 |
| 850423 | exceeding 650 kVA but not exceeding 10,000 kVA LIQ DIELECT TRANSFR ---- Having a power handling capacity exceeding 10,000 kVA but not | | E-8 |
| 85042310 | exceeding 50,000 kVA ---- Having a power handling capacity exceeding 50,000 kVA but not | 12.5 | |
| 85042320 | exceeding 1,00,000 kVA | 12.5 | E-8 |
| 85042330 | ---- Having a power handling capacity exceeding 1,00,000 kVA but not exceeding 2,50,000 kVA | 12.5 | E-8 |
| | ---- Having a power handling capacity exceeding 2,50,000 kVA OTH TRANSFRMR=<1KVA | 12.5 | E-8 |
| 85042340 850431 | - Other transformers: --- Having a power handling capacity not | 12.5 | RED |
| 85043100 850432 | exceeding 1 kVA O TRANSFRMR>1=<16KV - Other transformers: --- Having a power handling capacity exceeding | 12.5 | E-8 |
| 85043200 850433 85043300 | 1 kVA but not exceeding 16 kVA O TRANSFRMR>16=<500 - Other transformers: --- Having a power handling capacity exceeding | 12.5 | RED |
| 850434 | 16 kVA but not exceeding 500 kVA OT TRANSFRMR>500KVA - Other transformers: --- Having a power handling capacity | | E-8 |
| 85043400 | exceeding 500 kVA Static converters for automatic data processing machines and | | |
| 850440 85044010 85044021 85044029 85044030 | units thereof, and telecommunication apparatus ---- Electric inverter --- Rectifier : ----- Dip bridge rectifier --- Rectifier : ----- Other ---- Battery chargers LITHIUM -- Lithium AIR-ZINC -- Air-zinc | 12.5 12.5 12.5 12.5 12.5 12.5 | EXC EXC EXC EXC |
| 850680 | 8506 | 12.5 | |
| | | | E-8 |
| 85065000 850660 85066000 | OTHER | 12.5 | E-8 |
| 85044040 85044090 850450 | ---- Voltage regulator and stabilizers (other than automatic) ---- Other Other inductors for power supplies for automatic data machines and units thereof, and telecommunication apparatus ---- Choke coils (chokes) | | |
| 850520 85052000 | processing | 12.5 | EXC E-0 E-0 |
| | | 12.5 | |
| 85045010 85045090 | ---- Other Printed circuit assemblies for static converters for automatic data | 12.5 12.5 | EXC E-0 |
| 850490 | processing machines and units thereof, and telecommunication apparatus; printed circuit assemblies for other inductors for power supplies for automatic data processing machines and units ---- Of transformers ---- Other | 12.5 12.5 | E-0 |
| 85049010 85049090 850511 | METL PRMANENT MAGNT ---- Ferrite cores ---- Other N-METL PERM MAGNETS | | |
| 85051190 850519 | - Permanent magnets and articles intended to become permanent magnets after magneti-sation: --- Other | 12.5 | E-8 E-8 |
| 85051110 | | | |
| | | | RED |
| 85051900 | | 12.5 | |
| | COUPLNG,CLUTCH,BRKE -- Electro-magnetic couplings, clutches and brakes ELMAGN LIFTING HEAD | 12.5 | E-8 |
| 850530 85053000 | -- Electro-magnetic lifting heads CLAMPS,HLDNG DEVICE | 12.5 | E-8 |
| 850590 85059000 850610 | -- Other, including parts | 12.5 | |
| 85061000 850630 85063000 850640 85064000 850650 | MANGANESE DIOXIDE -- Manganese dioxide MERCURIC OXIDE -- Mercuric oxide SILVER OXIDE -- Silver oxide | 12.5 12.5 12.5 | E-8 RED E-8 E-8 |

| HS Code | Description | Base rate | Staging |

| (2002) | | (1.4.2006) | Category |
| 85068010 | ---- Button Cells | 12.5 12.5 | E-8 |
| 85068090 850690 | ---- Other PRIM BATT+CELL PRTS | | E-8 |
| 85069000 | -- Parts STRT ENG LD-AC BATT | 12.5 | E-8 |
| 850710 85071000 | -- Lead-acid, of a kind used for starting piston engines | 12.5 | EXC |
| 850720 85072000 | O LEAD-ACID ST BATT -- Other lead-acid accumulators NICK-CADM STOR BATT | 12.5 | EXC |
| 850730 85073000 | -- Nickel-cadmium | 12.5 | E-8 |
| 850740 | NICK-IRON STOR BATT | 12.5 | E-8 |
| 85074000 850780 | -- Nickel-iron OTH STORAGE BATTERY | |

str. 515

|
| 85078000 | -- Other accumulators | | E-8 |
| 850790 | PARTS FOR 8507 | | E-8 |
| | | 12.5 | |
| | | 12.5 | |
| | ---- Accumulator cases made of hard | | |
| 85079010 85079090 | rubber and separators ---- Other DRY AND WET VACUUM CLEANERS | 12.5 | E-8 |
| 850910 | -- Vacuum cleaners, including dry and wet vacuum POLISHER,HOME | 12.5 | |
| 85091000 | cleaners FLOOR | | E-8 |
| 85092000 850930 | | | E-8 |
| 850920 851130 85113010 85113020 851140 85114000 851150 85115000 851180 85118000 851190 85119000 | -- Floor polishers EL KITCH WASTE DISP ---- Distributors ---- Ignition coils INT COMB START MOTR -- Starter motors and dual purpose starter-generators OT INT COMB GENERAT -- Other generators OT IGN/STRT EQ 8511 -- Other equipment PARTS FOR 8511 -- Parts | 12.5 12.5 12.5 12.5 12.5 12.5 12.5 | EXC EXC EXC EXC EXC EXC E-8 |
| 85093000 | -- Kitchen waste disposers | 12.5 12.5 | E-8 |
| 850940 | FOOD GRINDR,PROCESS | 12.5 | EXC |
| 85094010 | ---- Food grinders | | |
| 85094090 | ---- Other | 12.5 | EXC |
| 850980 | OTHER FOR 8509 | | E-8 |
| 85098000 | -- Other appliances | 12.5 | |
| 850990 | PARTS FOR 8509 | | |
| 85099000 | -- Parts | 12.5 | E-8 |
| | SHAVERS

str. 516

| | |
| 851010 85101000 | ELECTRIC -- Shavers | 12.5 | E-8 |
| 851020 85102000 | ELEC HAIR CLIPPERS -- Hair clippers HAIR REMOVE APPLNCE | 12.5 | E-8 |
| 851030 85103000 851090 | -- Hair-removing appliances | 12.5 | E-8 |
| 85109000 | PARTS FOR 8510 -- Parts | 12.5 | E-8 |
| 851110 | INT COMB SPARK PLUG | | |
| 85111000 | -- Sparking plugs | 12.5 | EXC |
| 851120 85112010 85112090 | INT COMBUST MAGNETO ---- Electronic ignition magnetos | 12.5 | EXC |
| 851210 85121000 851220 85122010 85122020 85122090 851230 85123010 85123090 851240 85124000 851290 85129000 851310 85131010 85131020 85131030 85131040 85131090 851390 851410 | ---- Other DISTRIBTRS;IGN COIL LGHT SIGNL BICYC EQ -- Lighting or visual signalling equipment of a kind used on bicycles LGT SIGNL EQ,N BIKE ---- Head lamps, tail lamps, stop lamps, side lamps and blinkers ---- Other automobile lighting equipment ---- Other MTR VEH SOUND SIGNL ---- Horns ---- Other WNDSHIELD WIPER,ETC -- Windscreen wipers, defrosters and demisters PARTS FOR 8512 -- Parts OTH PORTABL EL LAMP ---- Torch ---- Other flash-lights excluding those for photographic purposes ---- Miners' safety lamps ---- Magneto lamps ---- Other PART FOR 8513,NESOI | 12.5 12.5 12.5 12.5 12.5 12.5 12.5 12.5 12.5 12.5 12.5 12.5 12.5 12.5 | EXC RED RED RED EXC EXC EXC EXC EXC EXC EXC EXC EXC |
| 85139000 85141000 851420| -- Parts Resistance heated furnaces and ovens for the manufacture of semiconductor devices on semiconductor wafers -- Resistance heated furnaces and ovens Inductance or dielectric furnaces and ovens for the manufacture of semiconductor devices on semiconductors wafers | 12.5 12.5 | EXC E-0 |
| | -- Furnaces and ovens functioning by induction or dielectric loss | | E-0 |
| 85142000 | | | |

| HS Code (2002) | Description | Base rate (1.4.2006) | Staging Category |

| 851430 | Parts of resistance heated furnaces and ovens for the | | |
| 85143010 | manufacture of semiconductor devices on semiconductor wafers ---- For melting | 12.5 | |
| 85143090 | ---- Other | 12.5 | E-0 |
| 851440 | OTHER 8514| | |
| 85144000 | -- Other equipment for the heat treatment of materials by induction or dielectric loss Parts of furnaces and ovens of Headings No. 8514 10 to No. 8514 | 12.5 | E-8 |
| 851490 85149000 851511 | 30 -- Parts EL SOLDER IRON,GUNS - Brazing or soldering machines and apparatus: --- Soldering irons and guns | 12.5 12.5 | E-0 E-8 |
| 85151100 851519 | OTH BRAZ/SOLDR MACH | | E-8 |
| 85151900 851521 | - Brazing or soldering machines and apparatus: --- Other FL/PT AUT EL WELDER | 12.5 | |
| 85152110 | ---- Automatic spot welding machinery ---- Automatic butt welding machinery | 12.5 | |
| 85152120 | | 12.5 | RED |
| 85152190 | ---- Other | 12.5 | RED RED |
| 851529 85152900 | OTH ELECTRIC WELDER - Machines and apparatus for resistance welding of metal : --- Other ELECTRIC WELDERS

str. 517

| 12.5 | RED |
| 851531 85153100 | - Machines and apparatus for arc (including plasma arc) welding of metals : --- Fully or partly automatic | | |
| | | 12.5 | E-8 |
| | N-AUT WELD MACH/APP | | |
| | | | E-8 |
| 851539 851632 85163200 851633 85163300 851640 85164000 | ---- AC arc welding machinery ---- Argon arc welding machinery O ELECTHRMC HAIR AP - Electro-thermic hair-dressing or hand-drying apparatus : --- Other hair-dressing apparatus EL HAND-DRYING APPR - Electro-thermic hair-dressing or hand-drying apparatus : --- Hand- drying apparatus ELECTRIC FLATIRONS -- Electric smoothing irons | 12.5 12.5 12.5 12.5 | E-8 E-8 EXC E-0 E-0 |
| 85172200 | - Facsimile machines and teleprinters: --- Teleprinters | 0 | E-0 |
| 851719 85171911 | - Facsimile machines and teleprinters: --- Fascimile machines TELEPRINTERS | | |
| 851580 85158010 85158090 851590 85159000 851610 85161000 851621 85162900 851631 85163100 | EL ULSONIC LASR,ETC ---- High-frequency plastic welding machine ---- Other PARTS FOR 8515 -- Parts -- Electric instantaneous or storage water heaters and immersion heaters EL STORAGE-HEAT RAD | 12.5 12.5 12.5 12.5 | RED RED RED EXC |
| 85153910 85153920 85153990 | ---- Other | | E-0 E-8 |
| | | 12.5 | |
| 85162100 851629 | WATR+IMMERSION HEAT - Electric space heating apparatus and electric soil heating apparatus : --- Storage heating radiators O EL SPACE-HEAT APP - Electric space heating apparatus and electric soil heating apparatus : --- Other ELECTRIC HAIR DRYER - Electro-thermic hair-dressing or hand-drying apparatus : --- Hair | 12.5 12.5 12.5 12.5 | E-8 E-8 EXC E-8 |
| 851650 85165000 851660 | MICROWAVE OVENS -- Microwave ovens O OVEN,COOKNG STOVE | 12.5 | EXC |
| 85166000 | -- Other ovens; cookers, cooking plates,boiling rings, grillers and roasters | 12.5 | EXC |
| 851671 85167100 | EL COFFEE/TEA MAKER - Other electro-thermic appliances: --- Coffee or tea makers | 12.5 | EXC |
| 851672 85167200 | ELECTRIC TOASTERS - Other electro-thermic appliances: --- Toasters OTHER 8516,HOME | | EXC |
| 851679 85167910 | ---- Electro-thermic fluid heaters | 12.5 12.5 | E-8 |
| 85167920 | ---- Electrical or electronic devices for repelling insects (for example, mosquitoes or other similar kind of inscets) | 12.5 | E-8 |
| 85167990 | ---- Other | | E-8 |
| 851680 | EL HEATING RESISTOR | 12.5 | E-8 |
| 85168000 851690 85169000 | -- Electric heating resistors PARTS FOR 8516 | 12.5 | |
| 851711 85171110 | -- Parts WCORDLESS HANDSETS ---- Push button type | 12.5 0 | E-5 E-0 |
| 85171190 | ---- Other OT VID+TELEPHNE SET | 0 | E-0 |
| 85171912 | --- Telephone sets: ----- Push button type --- Telephone sets: ----- Rotary dial type | 0 | E-0 |
| 85171919 85171920 | --- Telephone sets: ----- Other ---- Videophones | 0 0 | |
| 851721 | FACSIMILE MACHINES | 0 | E-0 |
| 85172100 851722 | | 0 | E-0 |

| HS Code | Description | Base rate | Staging Category |

| (2002) | | (1.4.2006) | |
| 851730 85173000 | TELPH/GRPH SWTCH AP -- Telephonic or telegraphic switching apparatus | 0 | E-0 |
| 851750 | OTHER 8517 | | |
| 85175010 | --- PLCC equipment | 0 | E-0 |
| 85175020 | --- Voice frequency telegraphy | 0 | E-0 |
| 85175030 | --- Modems (modulators-demodulators) | 0 | E-0 |
| 85175040 85175050 | --- High bit rate digital subscriber line system (HDSL) --- Digital loop carrier system (DLC) | 0 0 | E-0 E-0 |
| 85175060 | --- Synchronous digital hierarchy system (SDH) | 0 | E-0 |
| 85175070 | --- Multiplexer, statistical multiplexer | 0 | E-0 |
| | Other : ----- ISDN terminals | | |
| 85175091 | --- | 0 | E-0 |
| 85175092 | --- Other : ----- ISDN terminal adapters | 0 | E-0 |
| 85175093 | --- Other :

str. 518

----- Routers | 0 | E-0 |
| 85175094 | --- Other : ----- X25 pads | | E-0 |
| 85175099 | --- Other : ----- Other| 0 0 | E-0 |
| 851780 | Set top boxes which have a communication function: A microprocessor-based device incorporating a modem for gaining access to the internet and having a function of interactive information exchange | | |
| | ---- Attachments for telephones ---- Subscriber end equipment | 0 | E-0 |
| 85178010 | ----- Set top boxes for gaining access to the | 0 | E-0 |
| 85178020 85178030 | Internet | 0 | E-0 |
| 85178090 | ---- Other | 0 | E-0 |
| 851790 | Populated PCBs | | |
| 85179010 | ---- Populated, loaded or stuffed printed circuit boards ---- Other | 0 | E-0 |
| 85179090 | Microphones having a frequency range of 300 Hz to 3.4 KHz with | 0 | E-0 |
| 851810 | a diameter of not exceeding 10 mmand a height not exceeding 3 | | |
| 85181000 851821 | mm, for telecommunication use -- Microphones and stands therefor SINGLE LOUDSPEAKERS | 12.5 | E-0 |
| 85182100 | - Loudspeakers, whether or not mounted in their enclosures : --- Single loudspeakers, mounted in their enclosures | 12.5 | E-8 |
| 851822 | MULTIPLE LOUDSPEAKR - Loudspeakers, whether or not mounted in their enclosures : --- Multiple loudspeakers, mounted in the same enclosure | 12.5 | |
| 85182200 | Loudspeakers, without housing, having a frequency range of 300 Hz to 3.4 KHz with a diameter of not exceeding 50 mm, for telecommunication use - cone type | | E-0 |
| 851829 | | | |
| | - Loudspeakers, whether or not mounted in their enclosures : --- Other Line telephone handsets | | |
| | loudspeakers AUD-FREQNCY EL AMPL | 12.5 | E-0 |
| 851840 85184000 | -- Audio-frequency electric amplifiers | | |
| 85182900 851830 | | 12.5 | |
| 851850 | | | |
| | | 12.5 | E-0 |
| 85183000 | -- Headphones and earphones, whether or not combined with a microphone, and sets consisting of a microphone and one or more | | E-0 |
| | EL SOUND AMPLIF SET -- Electric sound amplifier sets Printed circuit assemblies for microphones having a range of 300 | 12.5 | EXC |
| 85189000 851910 85191000 | not exceeding 3 mmfor telecommunication use; printed circuit assemblies for loudspeakers, without housing, having a frequenc -- Parts COIN/TKN-OP R PLAYR | | |
| 85185000 | Hz to 3.4 KHz, with a diameter not exceeding 10 mm, and a height | | |
| 851890 851921 85192100 | -- Coin-or disc-operated record-players O REC PLAYR,NO LDSP - Other record-players : --- Without loudspeaker | 12.5 12.5 12.5 | E-0 E-8 EXC |
| 851929 85192900 | O REC PLAYR+LOUDSPK - Other record-players : --- Other | 12.5 | EXC |
| 851931 | AUTO CHANGR TRNTABL | | |
| 85193100 | - Turntables (record-decks): --- With automatic record changing | 12.5 | E-8 |
| 851939 | mechanism | | |
| 85193900 | TURNTABLES,NESOI - Turntables (record-decks): --- Other | | E-8 |
| 851940 85194000 | SOUND TRANSCRIB MAC -- Transcribing machines | 12.5 | EXC |
| 85199200 | - Other sound reproducing apparatus: --- Pocket-size cassette OTHER CASSETTES | 12.5 | |
| 851993 | | | E-8 |
| | PCKT-SIZE CASS PLAY players | | |
| 85199300 | - Other sound reproducing apparatus: --- Other, cassette-type O N-CASS REPROD APP ---- Audio compact disc players | | E-0 |
| 851999 85199910 | ---- Compact disc changer including mini disc player or laser disc | 12.5 | EXC |
| 85199920 | | | |
| | | 12.5 | EXC |
| 851992 | | 12.5 | |
| | | 12.5 | |
| | player | | |
| | | 12.5 | EXC |
| 85199930 | ---- Time code readers | | |
| 85199940 | | | |
| | ---- Other | | |
| | ---- MP-3 player | | EXC |
| | | 12.5 | EXC |
| 85201000 | | | |
| 85199990 852010 | | | |
| 852020 | | | |
| | EXT-POWR DICTAT MAC -- Dictating machines not capable of operating without an external | 12.5 | |
| | source of power TELEPHN ANSWER MACH | 12.5 | E-8 |

| HS Code | Description | Base rate (1.4.2006) | Staging Category |

| (2002) 85202000 852032 | -- Telephone answering machines DIGITAL AUDIO TYPE | 0 | E-0 |
| 85203200| - Other magnetic tape recorders incorporating sound reproducing apparatus : --- Digital audio type | 12.5 | E-0 |
| 852033 | CASSETTE TYPE | | |
| 85203310 | ---- Heavy-duty tape recorders | 12.5 | E-8 |
| 85203390 852039 | ---- Other OT TAPE RECRD/REPRO | 12.5 | E-8 |
| 85203910 | ---- Heavy-duty tape recorders

str. 519

| 12.5 | E-8 |
| 85203990 | ---- Other | 12.5 | E-8 |
| 852090 | O MG SND REC/REP EQ | 12.5 | |
| 85209010 | ---- Compact disc recording apparatus | | EXC |
| 85209090 852110 | ---- Other MAG TAPE VIDEO APPR | 12.5 | EXC |
| 85211011 | --- Cassette tape-type : ----- Professional video tape recorders with ¾' or 1' tape | 12.5 | E-8 |
| 85211012 | --- Cassette tape-type : ----- Video recorders betacam or betacam SP or digital betacam S-VHS or digital-S | 12.5 | E-8 |
| 85211019 | --- Cassette tape-type : ----- Other | 12.5 | E-8 |
| 85211021 | --- Spool type : ----- Professional video tape recorders with ¾' or 1' | 12.5 | E-8 |
| 85211022 | --- Spool type : ----- Video recorders betacam or betacam SP or digital betacam S-VHS or digital-S | 12.5 | E-8 |
| 85211029 | --- Spool type : ----- Other | 12.5 | E-8 |
| 85211091 | --- Other : ----- Professional video tape recorders with ¾' or 1' tape solid state or otherwise | 12.5 | E-8 |
| 85211092 | --- Other : ----- Video recorders betacam or betacam SP or digital | 12.5 | E-8 |
| 85211099 | betacam S-VHS or digital-S --- Other : ---- Other | | |
| 852190 | VIDEO APPR W/O TAPE | 12.5 | E-8 |
| 85219010 | ---- Video duplicating system with master and slave control | 12.5 | SEN |
| 85219020 85219090 | ---- DVD player ---- Other | 12.5 12.5 | SEN SEN |
| 852210 85221000 | PICKUP CARTRIDGESFOR SOUND RECORDERS -- Pick-up cartridges | 12.5 | |
| 852290 | Printed circuit assemblies for telephone answering machines -- Other | | E-8 |
| 85229000 852311 | UNREC MGN TAPE=<4MM | 12.5 | E-0 |
| 85231111 85231119 | --- For recording sound : ----- Audio cassettes --- For recording sound : ----- Other | 0 | E-0 |
| 85231121 | --- For recording phenomena other than sound: ----- Video cassettes --- For recording phenomena other than sound: ----- Other video | 0 0 | E-0 E-0 |
| 85231122 | magnetic tape including those in hubs and reels, rolls, pancakes and jumbo rolls | 0 | E-0 |
| 85231129 | --- For recording phenomena other than sound: ----- Other UNRE M TPE>4=<6.5MM | 0 | E-0 |
| 852312 85231211 | --- For recording sound : ----- Audio cassettes | 0 | E-0 |
| 85231219 85231221 | --- For recording sound : ----- Other --- For recording phenomena other than sound: ----- Video cassettes | 0 0 | E-0 |
| 85231222 | --- For recording phenomena other than sound: ----- Other video magnetic tape including those in hubs and reels, rolls, pancakes | | E-0 |
| | and jumbo rolls | 0 | E-0 |
| 85231229 852313 | --- For recording phenomena other than sound: ----- Other UNREC MAG TPE>6.5MM | 0 | E-0 |
| 85231311 | --- For recording sound : ----- Audio cassette tape of width exceeding 6.5 mm but not exceeding 35 mm, and 16 mm sprocket tapes | 0 | E-0 |
| 85231312 | --- For recording sound : ----- Other audio cassette tape --- For recording sound : ----- Other audio magnetic tape of width | 0 | E-0 |
| 85231313 | exceeding 6.5 mm but not exceeding 35 mm, and 16 mm sprocket | 0 | E-0 |
| | tapes --- For recording sound : ----- Other --- For recording phenomena other than sound : ----- ¾' and 1' video | 0 | E-0 |
| 85231319 | cassettes | 0 | E-0 |
| 85231321 85231322 | --- For recording phenomena other than sound : ----- ½' video cassette suitable to work with betacam,betacam SP/M II and VHS type | 0 | E-0 |
| 85231323 | --- For recording phenomena other than sound : ----- Other video cassettes | 0 | E-0 |
| 85231324 | --- For recording phenomena other than sound : ----- ¾' and 1' video tapes --- For recording phenomena other than sound : ----- Other video | 0 | E-0 |
| 85231325 85231329 | --- For recording phenomena other than sound : ----- Other | 0 0 | E-0 E-0 |
| 852320 85232010 | Magnetic discs (other than floppy disc/CD Rom) ---- Hard disc pack | 0 | |
| 85232020 85232090 | ---- Floppy disc or diskettes | 0 | E-8 E-8 |
| | ---- Other | 0 | E-8 |
| 852330 | CARDS WMAGNSTRIPE | | |
| 85233000 852390 | -- Cards incorporating a magnetic stripe OT UNREC MAGN MEDIA | 12.5 | E-8 |
| 85239010 | ---- Matrices for the production of records; prepared record blanks | 0 | E-0 |
| 85239020 85239030 | ---- Cartridge tape ---- ½' video cassette suitable to work with digital type VCR | 0 0 | E-0 E-0 |
| 85239050 | ---- Unrecorded compact disc (Audio) ---- Compact disc recordable | 0 | |
| 85239040 | | 0 | E-0 E-0 |

| HS Code (2002) | Description | Base rate (1.4.2006) | Staging Category |

| 85239060 | ---- Blank Master Disc (i.e. substrate) for producing stamper for | 0 | E-0 |
|| compact disc ---- Other | | |
| 85239090 | PHONOGRAPH RECORDS | 0 | E-0 |
| 852410 | ---- Learning aids, such as, language records | | |
| 85241010 85241090 | ---- Other | 12.5 12.5 | E-8 E-8 |
| 852431 | For reproducing phenomena other than sound or 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 | | |
| 85243111 | --- Software: ----- Information Technology software --- Software: ----- Other | 0 0 | E-0 E-0 |
| 85243119 | ---- Other | 0 | E-0 |
| 85243190 | | | |
| 852432 85243210 | LASR DSC,SOUND ONLY ---- Pre-recorded audio compact discs or pre-recorded audio mini

str. 520

| 12.5 | E-8 |
| 85243290 | ---- Other For reproducing representations of instructions, data, sound, | 12.5 | |
| | and image, recorded in a machine readable binary form, and capable of being manipulated or providing interactivity to a user, by | | E-8 |
| 852439 | means of an automatic data processing machine | | |
| 85243910 | ---- Video compact disc of educational nature ---- Other video compact discs | 12.5 | E-8 |
| 85243920 | | 12.5 | E-8 |
| 85243930 | ---- Digital video discs | 12.5 | E-8 |
| 85243990 | ---- Other | 12.5 | E-0 |
| 852440 | For reproducing phenomena other than sound or 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 | | |
| 85244011 | --- Software : ----- Information Technology software --- Software : ----- Other | 0 | E-0 |
| 85244019 | | 0 | E-0 |
| 85244090 | ---- Other MGN TPE,SND/IM=<4MM | 0 | E-0 |
| 852451 | cassettes | | |
| 85245111 | --- Learning aids : ----- Audio | 12.5 | E-8 |
| 85245112 | --- Learning aids : ----- Video tapes of educational nature --- Learning aids : ----- Other ---- Audio-visual news or audio-visual views material including | 12.5 | E-8 |
| 85245119 | news | 12.5 | E-8 |
| 85245120 | clippings ---- Children's video films | 12.5 | E-8 |
| 85245130 | | 12.5 | E-8 |
| 85245140 | ---- Other video films | 12.5 | E-8 |
| 85245190 852452 | ---- Other MG TPE,S/I>4=<6.5MM | 12.5 | E-8 |
| 85245211 | --- Learning aids: ----- Audio cassettes | 12.5 | |
| 85245212 | --- Learning aids: ----- Video tapes of educational nature | 12.5 | E-8 E-8 |
| 85245219 | --- Learning aids: ----- Other ---- Audio-visual news or audio-visual views material including news | 12.5 | E-8 |
| 85245220 | clippings | 12.5 | E-8 |
| 85245230 | ---- Children's video films ---- Other video films | | |
| 85245240 | | 12.5 | E-8 |
| 85245290 852453 | ---- Other MG TPE,SND/IM>6.5MM | 12.5 | E-8 |
| | | 12.5 | E-8 |
| 85245311 85245312 | --- Learning aids : ----- Audio cassettes Learning aids : ----- Video tapes of educational nature | 12.5 | E-8 |
| 85245319 | --- Learning aids : ----- Other | 12.5 | E-8 |
| 85245320 | --- ---- Audio-visual news or audio-visual material including news | 12.5 12.5 | E-8 E-8 |
| 85245330 | ---- Children's video films ---- Other video films | 12.5 | E-8 |
| 85245340 | | 12.5 | E-8 |
| | ---- Other

str. 521

| | |
| 85245390 | | | |
| | CARDS WMAGNSTRIPE | 12.5 | E-8 |
| 852460 852491 | -- Cards incorporating a magnetic stripe For reproducing phenomena other than sound or image recorded | 12.5 | E-0 |
| 85246000 | | | E-8 |
| 85249111 85249112 85249113 85249119 | 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 --- Software: ----- Information Technology software on floppy disc or cartridge tape --- Software: ----- Information Technology software on disc or on CD ROM --- Software: ----- Information Technology software on other media --- Software: ----- Other | 0 0 0 0 | E-0 E-0 E-0 E-0 |
| 85249190 852499 | ---- Other For reproducing representations of instructions, data, sound image, recorded in a machine readable binary form, and capable of being manipulated or providing interactivity to a user, by | | |
| 85249910 | means of an automatic data processing ---- Audio-visual news or audio-visual views material including clippings | 12.5 | |
| 85249920 | ---- 2-D/3D computer graphics ---- Stamper for CD audio, CD video and CD-ROM | | |
| 85249991 | --- Other : ----- Matrices for the production of records; prepared record | 12.5 | E-8 |
| | blanks --- Other : ----- Other | 12.5 | E-0 |
| 85249999 | and | 0 | |
| | news | | E-0 |
| | | 12.5 | E-8 |
| 85249930 | | 12.5 | E-8 |

| HS Code (2002) | Description | Base rate (1.4.2006) | Staging Category |

| 852510 | Transmission apparatus other than apparatus for radio- | | |
| 85251010 | broadcasting or television ---- Radio broadcast transmitter | 12.5 | E-8 |
| 85251020 | ---- TV broadcast transmitter | 12.5 | E-8 |
| | ---- Broadcast equipment sub-system | 12.5 | E-8 |
| 85251030 85251040 | ---- Communication jamming equipment | 12.5 | E-8 |
| 85251050 | ---- Wireless microphone | 12.5 | E-8 |
| 85251090 | ---- Other | 12.5 | E-0 |
| 852520 | TRANSMT AP WREC AP | | |
| 85252011 | --- Two way radio communication equipment: ----- Walkie talkie set | 0 | E-0 |
| 85252012 | --- Two way radio communication equipment: ----- Cordless handset | 0 | E-0 |
| 85252013 | --- Two way radio communication equipment: ----- Car telephone | 0 | |
|| --- Two way radio communication equipment: ----- Transportable | | E-0 |
| 85252014 85252015 | telephone --- Two way radio communication equipment: ----- Marine radio | 0 0 | E-0 E-0 |
| | communication equipment --- Two way radio communication equipment: ----- Amateur radio | | |
| 85252016 | equipment | 0 | E-0 |
| 85252017 | --- Two way radio communication equipment: ----- Cellular telephone | 0 | E-0 |
| 85252019 | --- Two way radio communication equipment: ----- Other

str. 522

| 0 | E-0 |
| 85252091 | --- Other : ----- VSAT terminals | 0 | E-0 |
| 85252092 | --- Other : ----- Other satellite communication equipment | 0 | E-0 |
| 85252099 | --- Other : ----- Other | 0 | E-0 |
| 852530 | TELEVISION CAMERAS | | |
| 85253000 852540 | -- Television cameras Digital still image video cameras | 12.5 | E-5 |
| | -- Still image video cameras and other video camera recorders; digital | 12.5 | E-0 |
| 85254000 | cameras RADAR APPARATUS | | |
| 852610 | -- Radar apparatus | | |
| 85261000 | RADIO NAVIG AID APP | 12.5 | E-8 |
| 852691 | ---- Direction measuring equipment | 12.5 | |
| | | | E-8 |
| 85269110 | | 12.5 | E-8 |
| 85269120 85269130 | ---- Instrument landing system ---- Direction finding equipment | 12.5 | E-8 |
| | ---- Non-directional beacon | | |
| 85269140 85269150 | ---- VHF omni range equipment | 12.5 | E-8 E-8 |
| 85269190 852692 | ---- Other | 12.5 12.5 | E-8 |
| 85269200 | RAD REMT CONTRL APP - Other : --- Radio remote control apparatus | | |
| | PCKT-SZE RAD CAS PL | 12.5 | E-8 |
| 852712 | - Radio-broadcast receivers capable of operating without an external | | |
| 85271200 | source of power, including apparatus capable of receiving also radio- telephony or radio-telegraphy : --- Pocke-size radio cassette-players | 12.5 | E-8 |
| 852713 | RADIOBRDCST RCVRS,NO EXT PUR,SOUND REPRO/REC,NESO - Radio-broadcast receivers capable of operating without an external | | |
| 85271300 | source of power, including apparatus capable of receiving also radio- telephony or radio-telegraphy : --- Other apparatus combined with | | |
| 852719 85271900 | - Radio-broadcast receivers capable of operating without an external source of power, including apparatus capable of receiving also radio- | | |
| | | 12.5 | E-0 |
| 852721 | telephony or radio-telegraphy : --- Other REC F MT VEH WRCRD - Radio-broadcast receivers not capable of operating without an | | |
| | sound recording or reproducing apparatus OT BATT RADBRD RECV | 12.5 | E-8 |
| 85272100 | external source of power, of a kind used in motor vehicles, including | 12.5 | RED |
| 85272900 85273100 852732 | - Radio-broadcast receivers not capable of operating without an external source of power, of a kind used in motor vehicles, including apparatus capable of receiving also radio-telephony or radio- apparatus capable of receiving also radio-telephony or radio-telegraphy : --- Combined with sound recording or reproducing apparatus OT RADIOBRDCST RECV - Other radio-broadcast receivers, including apparatus capable of | 12.5 12.5 | E-8 E-0 |
| 852731 | telegraphy: --- Other OT RADBRD REC WREC - Other radio-broadcast receivers, including | | |
| 85273200 852739 | receiving also radio-telephony or radio-telegraphy : --- Not combined with sound recording or reproducing apparatus but combined with a clock | 12.5 | E-8 E-8 |
| 852790 | receiving also radio-telephony or radio-telegraphy : --- Portable receivers for calling, alerting or paging | | |
| 85273900 | OT RADIOBRDCST RECV - Other radio-broadcast receivers, including apparatus capable of Other | 12.5 | |
| 85279011 85279012 | --- Radio communication receivers: ----- Radio pagers --- Radio communication receivers: ----- Demodulators

str. 523

| 12.5 12.5 | E-0 RED |
| 85279019 | --- Radio communication receivers: ----- Other | | |
| 85279090 852812 | ---- Other | 12.5 12.5 | RED RED |
| 85281211 | COL W/W-O RAD/PLAYR ----- Television set of screen size upto 36 cm | 12.5 | SEN |

| HS Code (2002) | Description | Base rate (1.4.2006) | Staging Category |

| 85281212 | ----- Television set of screen size exceeding 36 cm but not exceeding | 12.5 | SEN |
| | 54 cm| | |
| 85281213 | ----- Television set of screen size exceeding 54 cm but not exceeding 68 cm | 12.5 | SEN |
| 85281214 | ----- Television set of screen size exceeding 68 cm but not exceeding 74 cm | 12.5 | SEN |
| 85281215 | ----- Television set of screen size exceeding 74 cm but not exceeding 87 cm | 12.5 | SEN |
| 85281216 | ----- Television set of screen size exceeding 87 cm but not exceeding 105 cm | 12.5 | SEN |
| 85281217 | ----- Television set of screen size exceeding 105 cm ----- Liquid crystal display television set of screen size below 63 cm | 12.5 | SEN |
| 85281218 | ----- Other | 12.5 | SEN |
| 85281219 | | 12.5 | SEN |
| 85281291 | --- Other : ----- Satellite receivers | 12.5 | SEN |
| 85281299 852813 | --- Other : ----- Other | 12.5 | SEN |
| | MON W/W-O RAD/PLAYR | | |
| 85281310 | ---- Liquid crystal display television set of screen size below 25 cm | 12.5 | E-8 |
| 85281390 852821 | ---- Other VIDEO MONITR, COLOR | 12.5 | E-8 |
| | ---- Professional monitors for studio use (of resolution 800 lines and | | |
| 85282110 | above) ---- Other | 12.5 | E-5 |
| 85282190 | VID MONITR, MONOCHR | 12.5 | E-5 |
| 852822 85282200 | - Video monitors : --- Black and white or other monochrome | 12.5 | E-5 |
| 852830 | VIDEO PROJECTORS | | |
| 85283010 | ---- Colour, with flat panel screen | 12.5 | E-8 |
| 85283020 | ---- Colour | 12.5 | E-8 |
| 85283030 | ---- Black and white or other monochorome Aerials or antennae of a kind used with apparatus for | | E-8 |
| | radio- | 12.5 | |
| 852910 | telephony and radio-telegraphy | 12.5 | E-0 |
| 85291011 85291012 85291019 | --- Dish antenna : ----- For communication jamming equipment --- Dish antenna : ----- For amateur radio communication equipment --- Dish antenna : ----- Other | 12.5 12.5 | E-0 E-0 |
| 85291021 | --- Other aerials or antenna : ----- For communication jamming equipment | | E-8 |
| | communication | 12.5 | E-0

str. 524

|
| | --- Other aerials or antenna : ----- For amateur radio equipment | 12.5 | |
| 85291022 | | | |
| 85291029 | --- Other aerials or antenna : ----- Other --- Other : ----- For communication jamming equipment | 12.5 | E-0 |
| 85291091 85291092 | | 12.5 | E-8 |
| 85291099 | --- Other : ----- For amateur radio communication equipment --- Other : ----- Other Populated PCBs for :transmission apparatus other than | 12.5 | E-0 |
| | apparatus for radio-broadcasting or television transmission apparatus incorporating reception apparatus, digital still image video | 12.5 | E-0 |
| | cameras, portable receivers for calling, alerting or paging | 12.5 | E-0 E-0 E-0 |
| 852990 85299010 85299020 | ---- For communication jamming equipment | 12.5 12.5 | |
| 85299090 853010 | ---- For amateur radio communication equipment ---- Other RAILWAY EL SIGNL EQ | | |
| 85301010 | ---- For railways ---- For tramways | 12.5 | E-8 |
| 85301020 853080 | OT EL SIGNLNG EQPMT | 12.5 | E-8 |
| 85308000 853090 85309000 853110 | -- Other equipment PARTS FOR 8530 -- Parts | 12.5 | E-8 |
| | ALRM,ET | 12.5 | E-8 |
| | BURGLR/FIRE | 12.5 | E-5 |
| 85311010 85318000 853190 85319000 853210 85321000 | ---- Burglar alarm -- Other apparatus Parts of indicator panels incorporating LCD -- Parts CAP,50-60HZ=>.5KVAR -- Fixed capacitors designed for use in 50 or 60 Hz circuits and having a reactive power handling capacity of not less than 0.5 kvar | 12.5 12.5 0 | E-0 E-0 E-0 E-0 |
| 85311020 85311090 | ---- Fire alarm ---- Other | 12.5 12.5 | E-5 E-5 |
| 853120 85312000 | Indicator panels incorporating Liquid Crystal Devices (LCD) -- Indicator panels incorporating liquid crystal devices (LCD) or light diodes (LED) | | |
| | emitting | | |
| | Flat panel display devices of a kind used in automatic data | 0 | E-0 |
| 853180 | processing machines and telecommunications apparatus (power capacitors) | | |
| 853221 85322100 853222 85322200 853223 85322300 853224 85322400 | TANT ELECTRLYT CAPA - Other fixed capacitors : --- Tantalum ALUM ELECTRLYT CAPA - Other fixed capacitors : --- Aluminium electrolytic CERAM 1-LAYR FX CAP - Other fixed capacitors : --- Ceramic dielectric, single layer CERAM MULT-LAYR CAP - Other fixed capacitors : --- Ceramic dielectric, multilayer - Other fixed capacitors : --- Dielectric of paper or plastics OTH FIXED CAPACITOR | 0 0 0 0 0 | E-0 E-0 E-0 E-0 |
| 853225 85322500 853229 | PAPR/PLST DIEL CAPA | | |

| HS Code | Description | Base rate | Staging |

| (2002) | | (1.4.2006) | Category |
| 85322910 | ---- Of dielectric of mica | 0 0 | E-0 |
| 85322990 853230 | ---- Other VARIABL/ADJST CAPAC | | E-0 |
| 85323000 | -- Variable or adjustable (pre-set) capacitors | 0 | E-0 |
| 853290 | ELEC CAPACITOR PRTS | | |
| 85329000 | -- Parts | 0 | E-0 |
| 853310 85331000 | FIXD CARBON RESISTR -- Fixed carbon resistors, composition or film types | 0 | E-0 |
| 853321 | OT FIXD RESIST=<20W | | |
| 85332111 | --- Of bare wire : ----- Of nichrome | 0 | E-0 |
| 85332119 | --- Of bare wire : ----- Other | 0 | E-0 |
| 85332121 | --- Of insulated wire : ----- Of nichrome | | E-0 |
| 85332129 | --- Of insulated wire : ----- Other | 0 0 | E-0 |
| 853329 | OT FIXD RESISTR>20W | | |
| 85332911 | --- Of bare wire: ----- Of nichrome | 0 | E-0 |
| 85332919 | --- Of bare wire: ----- Other | 0 | E-0 |
| 85332921 | --- Of insulated wire : ----- Of nichrome | 0 | E-0 |
| 85332929 853331 | --- Of insulated wire : ----- Other WRWND VAR RESIS<20W | 0 | E-0 |
| 85333110 | ---- Potentiometers | 0 | E-0 |
| 85333120 | ---- Rheostats | 0 | E-0 |
| 85333190 853339 | ---- Other | 0

str. 525

| E-0 |
| 85333910 | O WIREWND VAR RESIS ---- Potentiometers | 0 | E-0 |
| 85333920 | ---- Rheostats | 0 | E-0 |
| 85333990 | ---- Other | 0 | E-0 |
| 853340 | OTH VARIABL RESISTR | | |
| 85334010 | ---- Potentiometers | 0 | E-0 |
| 85334020 | ---- Rheostats | 0 | E-0 |
| 85334030 | ---- Thermistors | 0 | E-0 |
| 85334090 853390 | ---- Other RESIST/RHEO/ETC PTS | 0 | E-0 |
| | -- Parts | | E-0 |
| 85339000 853400 | PRINTED CIRCUITS | 0 | |
| 85340000 | -PRINTED CIRCUITS EL APPR FUSES>1000V | 0 | E-0 |
| 853510 85351010 | ---- For switches having rating upto 15 amps, rewireable| 12.5 | EXC |
| 85351020 | ---- For switches having rating above 15 amps,high rupturing capacity or | 12.5 | EXC |
| | rewireable ---- Other rewireable fuses | | |
| 85351030 | | 12.5 | EXC |
| 85351040 | ---- Other high rupturing capacity fuses ---- Fuses gear | 12.5 | EXC |
| 85351050 85351090 | ---- Other | 12.5 | EXC |
| 853521 | CRC BK>1000V<72.5KV | 12.5 | EXC |
| 85352112 85352113 | --- SF6 circuit breakers : ----- For a voltage of 33 kV --- SF6 circuit breakers : ----- For a voltage of kV --- SF6 circuit breakers : ----- Other | 12.5 12.5 | E-8 E-8 |
| 85352119 | 66 | 12.5 | |
| 85352121 85352122 | --- Vacuum circuit breakers : ----- For a voltage of 11 kV | | E-8 |
| | --- Vacuum circuit breakers : ----- For a voltage of 33 kV | 12.5 | E-8 E-8 |
| 85352123 | --- Vacuum circuit breakers : ----- For a voltage of 66 kV | | |
| | | 12.5 | |
| | | 12.5 | E-8 |
| 85352129 85352190 | --- Vacuum circuit breakers : ----- Other ---- Other | 12.5 | |
| | | 12.5 | E-8 |
| 853529 85352911 | AUT CRC BRK=>72.5KV --- SF6 circuits breakers : ----- For a voltage of 132 | 12.5 | E-8 |
| 85352912 85352913 | kV --- SF6 circuits breakers : ----- For a voltage of 220 kV --- SF6 circuits breakers : ----- For a voltage of 400 kV --- SF6 circuits breakers : ----- Other | 12.5 12.5 | E-8 E-8 E-8 |
| 85352919 85352921 | --- Vacuum circuit breakers : ----- For a voltage of 132 kV --- Vacuum circuit breakers : ----- For a voltage of 220 kV | 12.5 12.5 | E-8 E-8 |
| 85352922 | --- Vacuum circuit breakers : ----- For a voltage of 400 kV | 12.5 | |
| 85352923 | | | E-8 E-8 |
| 85352929 85352990 | --- Vacuum circuit breakers : ----- Other ---- Other | 12.5 | |
| | | 12.5 | E-8 |
| 853530 | MKE-BRK SWTCH>1000V | 12.5 | E-8 |
| 85353010 | ---- Of plastic | | |
| | | 12.5 12.5 | E-8 E-8 |
| 85353090 853540 85354010 85354020 85354030 | ---- Other LGTNING ARRESTR,ETC ---- Lightning arresters ---- Voltage limiters ---- Surge suppressors | 12.5 12.5 12.5 | E-8 E-8 E-8 |
| 853590 85359010 85359020 | O CRC PROT AP>1000V ---- Motor starters for AC motors | 12.5 | RED |
| 85359030 | ---- Control gear and starters for DC motors | 12.5 | RED |
| | ---- Other control and switchgears ---- Junction boxes | 12.5 | RED |
| 85359040 | | | |
| 85359090 | | | |
| 853610 | ---- Other | 12.5 | RED |
| | FUSES =< 1000 V ---- For switches having rating upto 15 amps, rewireable | 12.5 | RED |
| 85361010 85361020 | ---- For switches having rating above 15 amps,high rupturing capacity | 12.5 | E-8 |
| 85361030 85361040 | or rewireable ---- Other rewireable fuses | 12.5 | E-8 |
| | ---- Other high rupturing capacity fuses | 12.5 12.5 | E-8 |
| | | | E-8 |

| HS Code | Description | Base rate | Staging |

| (2002) | | (1.4.2006) | Category |
| 85361050 | ---- Fuses gear | 12.5 | E-8 |
| 85361060 | ---- Electronic fuses | 12.5 | E-8 |
| 85361090 | ---- Other | 12.5 | E-8 |
| 853620 85362010 | AUT CIRC BRK=<1000V ---- Air circuit breakers | 12.5 | RED |
| 85362020 | ---- Moulded case circuit breakers | 12.5 | RED |
| 85362030 | ---- Miniature circuit breakers | 12.5 | RED |
| 85362040 | ---- Earth leak circuit breakers | 12.5 | RED |
| 85362090 | ---- Other | 12.5 | RED |
| 853630 85363000 | O CRC PROT A=<1000V -- Other apparatus for protecting electrical circuits | | |
| 853641 | RELAYS =< 60 V | 12.5 | E-8 |
| 85364100 | - Relays: --- For a voltage not exceeding 60 V RELAYS >60V =<1000V | 12.5 | E-5 |
| 853649 | - Relays: --- Other| 12.5 | RED |
| 85364900 | | | |
| 853650 | Electronic AC switches consisting of optically coupled input and AC switches) | | |
| 85365010 | output circuits (insulated thyristor ---- Control and switch gears | 12.5 | E-0 |
| 85365020 | ---- Other switches of plastic | 12.5 |

str. 526

E-0 |
| 85365090 | ---- Other | 12.5 | E-0 |
| 853661 | LAMPHOLDERS =<1000V | | |
| 85366110 | ---- Of plastic | 12.5 | E-8 |
| 85366190 | ---- Of other materials | 12.5 | E-8 |
| 853669 | Plugs and sockets for co-axial cables and printed circuits | | |
| 85366910 | ---- Of plastic | 12.5 | E-0 |
| 85366990 853690 | ---- Of other materials Connection and contact elements for wires and cables | 12.5 | E-0 |
| 85369010 | ---- Motor starters for AC motors | 12.5 | SEN |
| 85369020 | ---- Motor starters for DC motors | 12.5 | SEN |
| 85369030 | ---- Junction boxes | 12.5 | SEN |
| 85369090 | ---- Other CONTROLS,ETC=<1000V | 12.5 | SEN |
| 853710 | -- For a voltage not exceeding 1,000 V | | |
| 85371000 | | | |
| | CONTROLS,ETC <1000V V | 12.5 | RED |
| 853720 85372000 | -- For a voltage exceeding 1,000 BOARD,PANL,CONS,ETC | 12.5 12.5 | E-8 RED |
| 853810 85381010 | ---- For industrial use | | |
| | ---- Other Printed circuit assemblies for the | | RED |
| 85381090 | following goods of heading 85.36:- (1) electronic AC switches consisting of optically | 12.5 | |
| 853890 85389000 853910 | no.

str. 526

| | RED | | 85381090 | following goods of heading 85.36:- (1) electronic AC switches consisting of optically | 12.5 | | | 853890 85389000 853910 | no. coupled input and output circuits (insulated thyristor AC switches) (2) electronic switches, including temperature protected elec -- Other SEAL-BEAM E LMP UNT | 12.5 | E-0 |
| 85391000 853921 85392110 85392120 | -- Sealed beam lamp units TNGST HAL EL FL LMP --- Other : ----- Miniature halogen lamps with fittings --- Other : ----- Other for automobiles --- Other : ----- Other | 12.5 12.5 12.5 | E-8 SEN |
| 85392190 853922 | FIL LMP=<200W >100V | | SEN |
| | | | SEN |
| | | 12.5 | |
| 85392200 | --- Other, of a power not exceeding 200 a voltage | | |
| | Wand for exceeding 100 V | 12.5 | |
| 853929 85392910 | O N-UV/INFR FIL LMP ---- Of retail sale price not exceeding rupees 20 per bulb | 12.5 | E-8 E-5 |
| 85392920 85392930 85392940 85392990 | ---- Bulb, for torches ---- Miniature bulbs ---- Other for automobile lamps | 12.5 12.5 12.5 | E-5 E-5 |
| 853931 85393110 | ---- Other | 12.5 | E-5 E-5 |
| | N-UVIOL DSCHRGE LMP ---- Compact fluorescent lamps | | |
| 85393190 | | 12.5 | E-5 |
| 853932 | ---- Other MER/SOD VAP;MET HAL | 12.5 | |
| 85393210 | | | |
| | ---- Mercury vapour lamps | | E-5 |
| | ---- Sodium vapour lamps | 12.5 12.5 | E-8 E-8 |
| 85393220 85393230 | ---- Metal halide lamps | | |
| | N-UVIOL DSCHRGE LMP | 12.5 | E-8 |
| 853939 85393910 | ---- Energy efficient triphosphor fluorescent lamps | 12.5 | E-8 |
| 85393990 853941 | ---- Other ARC LAMPS | 12.5 | E-8 |
| 85394100 853949 | - Ultra-violet or infra-red lamps; arc-lamps : --- Arc-lamps ULTRVIOLET/INFRARED | | E-8 |
| 85394900 | - Ultra-violet or infra-red lamps; arc-lamps : --- Other | 12.5 12.5 | E-8 |
| 853990 | PARTS FOR 8539 ---- Parts of fluorescent tube lamps | | |
| | | 12.5 | EXC |
| 85399010 | ---- Parts of arc-lamps | | EXC |
| 85399020 | ---- Other | 12.5 | |
| 85399090 854011 | COL CAT-RAY TV TUBE ---- Television picture tubes of 20' and 21'size, except 21' flat and full | 12.5 | EXC |
| 85401110 85401120 | square (F and FST) colour TV picture tubes ---- Video monitor cathode-ray tubes | 12.5 12.5 | EXC |
| 85401190 | ---- Other | | EXC |
| 854012 | CATH-RAY TV TBE | 12.5 | EXC |
| | B/W | | |

| HS Code (2002) | Description | Base rate (1.4.2006) | Staging Category |

| | Cathode-ray television picture tubes, including video monitor | 12.5 | |
| 85401200 | - tubes : --- Black and white or other monochrome | | E-8 |
| 854020 | cathode-ray TV CAM TB;IM CV/INT| | |
| 85402000 | -- Television camera tubes; image converters and intensifiers; other photos-cathode tubes | 12.5 | E-8 |
| 854040 | DTA/GRPH DS,COL<.4M | | |
| 85404000 | -- Data or graphic display tubes, colour, with a phosphor dot screen pitch smaller than 0.4 mm | 0 | E-0 |
| 85405000 854060 | -- Data or graphic display tubes, black and white or other OTHER CATHODE-RAY | 12.5 | E-8 RED |
| 85406000 854071 | -- Other cathode-ray tubes MAGNETRON MICROWAVE | 12.5 | |
| 85407100 | - Microwave tubes (for example, magnetrons,klystrons, travelling wave tubes, carcinotrons),excluding grid-controlled tubes : --- | 12.5 | RED |
| 854072 85407200 | KLYSTRON MICROWAVE - Microwave tubes (for example, magnetrons,klystrons, travelling wave tubes, carcinotrons),excluding grid-controlled tubes : --- | 12.5 | E-8 |
| 854079 85407900 | OTHER MICROWAVE - Microwave tubes (for example, magnetrons,klystrons, travelling wave tubes, carcinotrons),excluding grid-controlled tubes : --- Other | 12.5 | E-8 |
| 854081 85408100 854089 | RECEIV/AMPLIF TUBES - Other valves and tubes: --- Receiver or amplifier valves and tubes OT THRMION/CAT TUBE | 12.5 | E-8 |
| 85408900 854091 | - Other valves and tubes: --- Other PARTS OF CATHODE-BAY TUBES | 12.5 | RED |
| 85409100 854099 | - Parts : --- Of cathode-ray tubes OT CATHODE TUBE PTS | 12.5 | E-8 |
| 85409900 854110 | - Parts : --- Other N-PSEN/LT-EMIT DIOD | 12.5 | RED |
| 85411000 854121 | -- Diodes, other than photosensitive or light emitting diodes N-PH TRANSS RATE<1W | 0 | E-0 |
| 85412100 854129 | - Transistors, other than photosensitive transistors : --- With a dissipation rate of less than1W | 0 | E-0 |
| 85412900 | O N-PHTSEN TRANSSTR - Transistors, other than photosensitive transistors : --- Other N-PHO THYR/DIAC/TRI | 0 | E-0 |

str. 527

| 854130 85413010 85413090 | ---- Thyristors ---- Other | 0 0 | E-0 E-0 |
| 854140 | PHTOSEN SEMICON DVC --- Photocells : ----- Solar cells whether or not assembled in modules or panels | 0 | E-0 |
| 85414011 | --- Photocells : ----- Other ---- Light emitting diodes (electro-luminescent) | 0 | |
| 85414019 85414020 85414090 | ---- Other | 0 0 | E-0 E-0 E-0 |
| 854150 85415000 | N-PHOT SEMICON DVCE -- Other semi-conductors devices MNTD PIEZOEL CRYSTL | 0 | E-0 |
| 854160 85416000 | -- Mounted piezo-electric crystals DIOD/TRANSTR/ET PTS | 0 | E-0 |
| 854190 85419000 854210 | -- Parts CARDS INCORP. ELEC.

str. 528

INTEGRATED CRCT (SMART CARDS) | 0 | E-0 |
| 85421010 | ---- SIM cards | 0 | |
| 85421020 85421090 | ---- Memory cards ---- Other | 0 0 | E-0 E-0 E-0 |
| 854221 85422100 854229 | DIGITAL MONOLITHIC INTEGRATED CIRCUITS - Monolithic integrated circuits: --- Digital MONOLITHIC INTEGRATED CIRCUITS, OTHER THAN DIGITA | 0 | E-0 |
| 85422910 | ---- Cards incorporating only a single electronic integrated circuit with optical strip ---- Other | 0 | E-0 |
| 85422990 | HYBRID INTEGRATED CIRCUITS -- Hybrid integrated circuits | 0 | E-0 |
| 854260 85426000 | ELECTRONIC MICROASSEMBLIES | 0 | E-0 E-0 |
| 854270 85427000 854290 | -- Electronic microassemblies INTGRTD CIRCUIT PTS | | |
| 85429000 854311 | -- Parts PRTCL ACCEL,ION IMP - Particle accelerators : --- Ion implanters for doping semi-conductor | 0 0 | E-0 |
| 85431100 | | 0 | E-0 |
| 854319 85431910 | materials OT PARTICLE ACCELER ---- Vane graff, cock-croft, walton accelerators ---- Synchrocyclotrons, synchrotrons | 12.5 | E-8 |
| 85431920 85431990 854320 | ---- Other including cyclotrons SIGNAL GENERATORS | 12.5 | E-8 E-8 |
| 85432010 85432020 | | 12.5 | |
| | ---- Sweep generators ---- Impulse generators ---- Tacho generators | 12.5 12.5 | E-8 E-8 |
| 85432030 | | | |
| | ---- Other | 12.5 | E-8 |
| 85432090 | Apparatus for wet etching, developing, stripping or cleaning | 12.5 | E-8 |

| HS Code (2002) | Description | Base rate (1.4.2006) | Staging Category |

| 85433000 | -- Machines and apparatus for electroplating,electrolysis or | 12.5 | E-0 |
| 854340| electrophoresis ELEC FENCE ENERGIZR | | |
| 85434000 | -- Electric fence energisers | 12.5 | E-8 |
| 854381 | PROXIMITY CARD+TAGS | | |
| 85438100 | - Other machines and apparatus : --- Proximity cards and tags | 0 | E-5 |
| 854389 85438910 | Electrical machines with translation or dictionary functions ---- Metal detectors | 12.5 | E-0 |
| 85438920 | ---- Mine detectors | 12.5 | E-0 |
| 85438931 | --- Audio special effect equipments : ----- Digital reverberators | 12.5 | E-0 |
| | | | E-0 |
| 85438932 | --- Audio special effect equipments : ----- Mixing systems or consoles | 12.5 12.5 | E-0 |
| 85438939 | --- Audio special effect equipments : ----- Other --- Video special effect equipments : ----- Video mixing system or | 12.5 | |
| 85438941 | consoles | | E-0 |
| 85438942 | --- Video special effect equipments : ----- Video effect system | 12.5 | E-0 |
| 85438943 | --- Video special effect equipments : ----- Digital layering machine | 12.5 | E-0 |
| 85438944 | --- Video special effect equipments : ----- Paint box --- Video special effect equipments : ----- Video typewriter | 12.5 | E-0 |
| 85438945 | | 12.5 | E-0 |
| 85438946 | --- Video special effect equipments : ----- Video matting machines --- Video special effect equipments : ----- Other | 12.5 | E-0 |
| 85438949 | | 12.5 | E-0 |
| 85438951 | --- Edit control unit : ----- Computerised editing system controlling | 12.5 | E-0 |
| | morethan three video editing machines | | |
| 85438952 | --- Edit control unit : ----- Other video control units | 12.5 12.5 | E-0 E-0 |
| 85438959 85438960 | --- Edit control unit : ----- Other ---- Colour correctors | 12.5 | E-0 |
| 85438971 | --- Amplifier : ----- Broadcast amplifier distribution amplifier and | 12.5 | E-0 |
| 85438972 | --- Amplifier : ----- Limiting amplifier, video stabilising amplifiers | 12.5 | E-0 |
| 85438979 | --- Amplifier : ----- Other | 12.5 | E-0 |
| 85438981 | --- Graphic equaliser and synthesised receivers: ----- Graphic | 12.5 | E-0 |
| 85438982 | --- Graphic equaliser and synthesised receivers: ----- Synthesised receivers --- Other : ----- RF (radio frequency) power amplifiers and noise | 12.5 | E-0 |
| 85438991 | generators for communication jamming equipment, static or mobile or manportable | 12.5 | E-0 |
| 85438992 | --- Other : ----- Equipment or gadgets based on solar energy --- Other : ----- Professional beauty care equipment | 12.5 | E-0 |
| 85438993 | --- Other : ----- Audio video stereo encoders | 12.5 | E-0 |
| 85438994 | | 12.5 | E-0 |
| 85438995 85438999 | --- Other : ----- Time code generator --- Other : ----- Other Parts of ion implanters for doping semiconductor materials | 12.5 | E-0 |
| 854390 | | 12.5 | E-0 |
| | -- Parts | | |
| 85439000 854411 | | 12.5 | E-0 |
| 85441110 | IN COPPR WINDG WIRE ---- Enamelled | | |
| 85441190 854419 | ---- Other OT INSULATED | 12.5 12.5 | EXC EXC |
| 85441910 | WINDNG ---- Asbestos covered ---- Plastic insulated | 12.5 12.5 | EXC EXC |
| 85441920 85441930 | ---- Rubber insulated ---- Other | 12.5 | EXC |
| 85441990 854420 | INSUL COAXIAL | | EXC |
| | CABLE | 12.5 | |
| 85442010 | ---- Co-axial cable | 12.5 | |
| 85442090 | ---- Other | 12.5 | RED RED |
| 854430 | VEH,ETC INS WIR SET vehicles, | | |
| 85443000 | -- Ignition wiring sets and other wiring sets of a kind used in aircraft or ships | 12.5 | EXC |
| 854441 | Other electric conductors, for a voltage not exceeding 80 V, fitted | | |
| 85444111 | with connectors, of a kind used for telecommunications --- Telephone cables : ----- Dry core paper insulated | 0 | E-0 |
| 85444119 | --- Telephone cables : ----- Other | 0 | E-0 |
| 85444120 | ---- Paper insulated | 12.5 | E-0 |
| 85444130 85444140 | ---- Plastic insulated ---- Rubber insulated | 12.5 12.5 | E-0 |
| 85444190 | ---- Other Other electric conductors, for a voltage not exceeding 80 V, not | 12.5 | E-0 E-0 |
| 854449 | fitted with connectors, of a kind used for telecommunications- Other electric conductors, for a voltage exceeding 80 V but not | | |
| 85444911 | exceeding 1000 V: --- Telephone cables : ----- Dry core paper insulated | 0 | E-0 |
| 85444919 | --- Telephone cables : ----- Other | 0 | E-0 |
| 85444920 | | | |
| 85444930 | ---- Paper insulated cables ---- Plastic insulated cables and | 12.5 12.5 | E-0 |
| 85444990 | flexes ---- Other | 12.5 | E-0 E-0 |
| 854451 | Other electric conductors, for voltage exceeding 80 V, but not exceeding 1000 V, fitted with connectors, of a kind used for telecommunications | | |
| 85445110 | | 12.5 | E-0 |
| 85445120 | ---- Paper insulated ---- Plastic insulated, of a kind used for telecommunication | 0 | E-0 |
| 85445130 | ---- Other plastic insulated | 12.5 | E-0 |
| 85445140 85445150 | ---- Rubber insulated of a kind used for telecommunication | 0 | E-0 |
| 85445190 | ---- Other rubber insulated ---- Other | 12.5 12.5 | E-0 E-0 |

| HS Code | Description | Base rate | Staging |

| (2002) | | (1.4.2006) | Category |
| 854459 85445910 | EL CNDCTR>80=<1000V ---- Paper insulated | 12.5 | RED |
| 85445920 | ---- Plastic insulated of a kind used for telecommunication | 12.5 | RED |
| 85445930 | ---- Other plastic insulated telecommunication | 12.5 | RED |
| 85445940 | ---- Rubber insulated of a kind used for | 12.5 | RED |
| 85445950 | ---- Other rubber insulated | 12.5 | RED |
| 85445990 854460 | ---- Other ELEC CONDUCTR<1000V | 12.5 | RED |
| 85446010 | ---- Paper insulated | 12.5 | RED |
| 85446020 | ---- Plastic insulated | | |
| 85446030 | | 12.5 | RED |
| | ---- Rubber insulated | 12.5 | RED |
| 85446090 854470 | ---- Other OPT FIBR CABL | 12.5 | RED |
| | INSUL | | |
| 85447010 | ---- Lead alloy sheathed cables for lighting purposes ---- Other | 0 | E-0 |
| 85447090 | FURNAC CARB ELECTRD | 0 | E-0 |
| 854511 85451100 | - Electrodes : --- Of a kind used for furnaces N-FURN CARB ELECTRD | | |
| 854519 | | 12.5 | E-8 |
| 85451900 | - Electrodes : --- Other | 12.5 | E-8 |
| 854520 | EL CARB/GRAPH BRUSH | | |
| 85452000 | -- Brushes

str. 529

| 12.5 | EXC |
| 854590 | OTHER 8545 | | |
| 85459010 85459020 | ---- Arc-lamp carbon ---- Battery carbon | 12.5 12.5 | E-8 |
| 85459090 | ---- Other | 12.5 | E-8 |
| | | | E-8 |
| 854610 | GLASS ELEC INSULATR | | E-8 |
| 85461000 | -- Of glass CERAMIC EL INSULATR | 12.5 | |
| 854620 85462011 | --- Porcelain discs and strings : ----- Porcelain below 6.6 kV | 12.5 | E-8 |
| 85462019 | --- Porcelain discs and strings : ----- Other | 12.5 | E-8 |
| 85462021 | --- Porcelain post insulators : ----- Below 6.6 kV --- Porcelain post insulators : ----- 6.6 kV or above but upto 11 | 12.5 | E-8 |
| 85462022 | kV --- Porcelain post insulators : ----- Above 11 kV but upto 66 kV | 12.5 | E-8 |
| 85462023 | | 12.5 | E-8 |
| 85462024 | --- Porcelain post insulators : ----- Above 66 kV but upto 132 kV | 12.5 | E-8 |
| 85462029 | --- Porcelain post insulators : ----- Above 132 kV --- Porcelain pin insulators : ----- Below 6.6 kV | 12.5 | E-8 |
| 85462031 | | 12.5 | E-8 |
| 85462032 | --- Porcelain pin insulators : ----- 6.6 kV or above but up to 11 kV | 12.5 | E-8 |
| 85462033 85462039 | Porcelain pin insulators : ----- Above 11 kV but upto 66 kV | 12.5 | |
| | --- --- Porcelain pin insulators : ----- Above 66 kV | 12.5 | E-8 E-8 |
| 85462040 | ---- Other high tension procelain solid core insulators | 12.5 | E-8 |
|| | | |
| | ---- and | | |
| 85462050 | Other low tension procelain insulators including telegraph telephone insulators | 12.5 | E-8 |
| 85462090 | ---- Other | | |
| | OTH | | |
| 854690 | ELECT INSULATOR | 12.5 | E-8 |
| | ---- Heat shrinkable components | 12.5 | |
| 85469010 85469090 854710 | ---- Other CERAMC INSUL FITTNG | 12.5 | E-8 E-8 |
| 85471020 85471030 | ---- Porcelain bushings for voltage 6.6 kV or above but below 11 ---- Porcelain bushings for voltage 11 kV or above but upto 66 ---- Porcelain bushings for voltage 66 kV or above | 12.5 12.5 | RED RED |
| 85471040 | kV kV | | |
| 85471090 | ---- Other

str. 530

| 12.5 | RED |
| 854720 85472000 | PLSTC MACH INS FITT | 12.5 | RED |
| 854790 | -- Insulating fittings of plastics OTHER 8547 | 12.5 | RED |
| 85479010 | ---- Electrical insulating fittings of glass ---- Electrical conduit tubing and joints therefor,of base metal | 12.5 | E-8 |
| 85479020 | lined with insulating material | | |
| 85479090 | ---- Other BAT WSTE+SCRAP;SP B | 12.5 12.5 | E-8 E-8 |
| | | 12.5 | E-8 E-8 |
| 854810 85481010 | ---- Battery scrap, namely the following :lead battery plates covered by ISRI code word Rails;battery lugs covered by ISRI code word ---- Battery waste, namely the following :Scrap drained or dry while intact, lead batteries covered by ISRI code word Rains;scrap wet whole intact lead batteries covered by ISRI code word Rink ;scrap industrial intact lead cells covered by ISRI code word Rono ;scrap whole intact industrial lead batteries covered by ISRI code word Roper ; edison | 12.5 | E-8 |
| 85481020 85481090 854890 85489000 860110 86011000 860120 | batteries covered by ISRI code word Vaunt ---- Other waste and scrap EL PTS OF O 85 MACH -- Other EXT-POWRD RL LOCMTV -- Powered from an external source of electricity EL-ACCUM-POWR LCMTV -- Powered by electric accumulators | 12.5 12.5 10 | RED E-5 E-8 |
| 860210 86021000 | -- Diesel-electric locomotives OT RAIL LOCMTV+TEND ---- Steam locomotives and tenders thereof | | |
| 860290 86029010 | | 10 | E-5 |
| 86012000 | DIESL ELEC LOCOMOTV | 10 | |
| 86029090 860310 86031000 | ---- Other EL S-PR RLWAY COACH -- Powered from an external source of electricity | 10 10 | E-8 E-8 |
| | | 10 | |
| | | | E-5 |

| HS Code (2002) | Description | Base rate (1.4.2006) | Staging Category |

| 860390 | OT S-PR RLWAY COACH | 10 | |
| 86039000 860400 | -- Other RLWAY MAIN/SERV VEH | | E-8 |
| 86040000 | -RAILWAY OR TRAMWAY MAINTENANCE OR SERVICE VEHICLES WHETHER OR NOT SELF-PROPELLED (FOR EXAMPLE, WORKSHOPS, CRANES, BALLAST TAMPERS, TRACK-| 10 | E-8 |
| 860500 | LINERS,TESTING COACHES AND TRACK INSPECTION VEHICLES) N-S-P RWAY PS COACH -RAILWAY OR TRAMWAY PASSENGER COACHES, NOT SELF- | | |
| 86050000 | PROPELLED; LUGGAGE VANS, POST OFFICE COACHES AND OTHER SPECIAL PURPOSE RAILWAY OR TRAMWAY COACHES, NOT SELF-PROPELLED (EXCLUDING THOSE OF HEADING 8604) | 10 | E-8 |
| 860610 86061010 | N-S-P RLWAY TNK CAR ---- Four wheeler tank wagons of pay-load exceeding 23 tonnes ---- Eight wheeler tank wagons of pay-load not exceeding 60 tonnes | 10 | E-8 |
| 86061020 86061090 | ---- Other | 10 10 | E-8 E-8 |
| 860620 | Insulated or refrigerated vans and wagons, not self-propelled, other than those of subhdg no.860610 | | |
| 86062000 | -- Insulated or refrigerated vans and wagons,other than those of sub- heading 8606 10 | 10 | E-8 |
| 860630 | Selfdischarging vans and wagons, other than those | | |
| 86063000 | -- Self-discharging vans and wagons, other than those of sub-heading 8606 10 or 8606 20 | 10 | E-8 |
| 860691 | OT RWY COV/CLSD CAR | | |
| | ---- Meter guage eight wheeler covered wagons of pay-load not | | |
| | ---- Broad guage eight wheeler covered wagons of pay-load not | | |
| 86069110 | | 10 | |
| | | | E-8 |
| | exceeding 38 tonnes | | E-8 |
| 86069120 | exceeding 60 tonnes | 10 | |
| 86069220 86069290 | ---- Broad guage bogie eight wheeler wagons of pay-load exceeding 60 tonnes but not exceeding 67 tonnes ---- Other | 10 10 | E-8 |
| 860692 86069210 | OTHR RLWAY OPEN CAR ---- Bogie eight wheeler wagons of pay-load not exceeding 60 tonnes | 10 | E-8 E-8 |
| 860699 86069900 | O N-S-P RW FRGT CAR | 10 | E-8 |
| 860711 | - Other : --- Other S-P RW VEH TRUCK AS - Bogies, bissel-bogies, axles and wheels,and | | |
| | | 10 | E-8 |
| 860712 | Driving bogies and bissel-bogies OT RLWAY TRUCK ASSM | | |
| 86071100 | parts thereof : --- | | E-8 |
| 86071200 | - Bogies, bissel-bogies, axles and wheels,and parts thereof : --- Other bogies and bissel-bogies RL VEH AXL/WHEEL/ET | 10 | E-8 |
| 860719 86071910 86071920 | ---- Axles, wheels for coaches, van and wagons (rolling-stock) ---- Axles and wheels for locomotives ---- Axle boxes (lubricating or grease box) | 10 10 10 | E-8 E-8 |
| 86071930 86071990 860721 | ---- Other parts of axles and wheels AIRBRAKES AND PARTS | 10 | E-8 |
| 86072100 860729 | - Brakes and parts thereof : --- Air brakes and parts thereof BRAKES,N AIRBRK;PTS | 10 | E-8 |
| 86072900 | - Brakes and parts thereof : --- Other | 10 | E-8 |
| 860730 | HOOKS,ETC,BUFFR,PTS

str. 531

| | |
| 86073010 86073090 | ---- Buffers and coupling devices ---- Other | 10 10 | E-8 E-8 |
| 860791 86079100 | OTH LOCOMOTIVE PRTS - Other : --- Of | 10 | E-8 |
| 860799 | locomotives OT N-LCMT/R STK PTS | | |
| 86079910 | ---- Parts of coach work of railway running stock | 10 | E-5 |
| 86079920 | ---- Parts of tramway, locomotives and running stock | 10 | E-5 |
| 86079930 | ---- Hydraulic shock absorbers for railway bogies | | E-5 |
| 86079990 | ---- Other | 10 | |
| 860800 | RLWAY FXTURE;MEC EQ | | E-5 |
| 86080010 86080020 | ---- Railway and tramway track fixtures and fittings ---- Mechanical equipment, not electrically powered for signalling to, | 10 10 10 | E-8 E-8 |
| 86080030 86080040 | or controlling,road rail or other vehicles, ships or aircraft ---- Other traffic control equipment for railways | 10 | E-8 |
| 87013011 87013019 | ---- Other traffic control equipment for roads or inland waterways including automatic traffic control equipment for use at ports and airports | 10 | E-8 |
| 860900 | ---- Other CONTN (1+TRAN MODE) | 10 | E-8 |
| 86080090 86090000 | -CONTAINERS (INCLUDING CONTAINERS FOR THE TRANSPORT | | E-8 |
| | OF FLUIDS) SPECIALLY DESIGNED AND EQUIPPED FOR | 10 | E-8 |
| 870110 | CARRIAGE BY ONE OR MORE MODES OF TRANSPORT PEDEST-CONTRLD TRCT | | |
| | -- Pedestrian controlled tractors | | |
| 87012010 | ---- Of engine capacity not exceeding 1,800 cc ---- Other | | E-8 |
| 87011000 870120 | SEMI-TRAILR RD TRCT | 12.5 | |
| 87012090 | | 12.5 12.5 | E-8 E-8 |
| 870130 | TRACK-LAYING TRACTR --- Garden tractors : ----- Of engine capacity not exceeding 1,800 cc --- Garden tractors : ----- Other | 12.5 12.5 | E-8 |

| HS Code | Description | Base rate | Staging Category |

| (2002) | | (1.4.2006) | |
| 87013091 87013099 | --- Other : ----- Of engine capacity not exceeding 1,800 cc --- Other : ----- Other | 12.5 12.5 | E-8 E-8 |
| 870190 | OTHER 8701 ---- Of engine capacity not exceeding 1,800 cc | 12.5 | E-8 |
| 87019010 87019090 | ---- Other | 12.5 | E-8 |
| 870210| COMPR-IGNTN INT COM | | |
| 87021011 | --- Vehicles for transport of not more than 13 persons, including the driver : ----- Integrated monocoque vehicle | 12.5 | EXC |
| 87021012 | --- Vehicles for transport of not more than 13 persons, including the driver : ----- Air-conditioned vehicle | 12.5 | EXC |
| 87021019 | --- Vehicles for transport of not more than 13 persons, including the driver : ----- Other | 12.5 | EXC |
| 87021091 | --- Other : ----- Integrated moncoque vehicle | 12.5 | EXC |
| 87021092 | --- Other : ----- Air-conditioned vehicle | 12.5 | EXC |
| 87021099 870290 | --- Other : ----- Other OTHER 8702 | 12.5 | EXC |
| 87029011 | --- Vehicles for transport of not more than 13 persons, including the driver : ----- Integrated monocoque vehicle --- Vehicles for transport of not more than 13 persons, including the | 12.5 | EXC |
| 87029012 | driver : ----- Air-conditioned vehicle --- Vehicles for transport of not more than 13 persons, including the | 12.5 | EXC |
| 87029013 | driver : ----- Electrically operated | 12.5 | EXC |
| 87029019 | --- Vehicles for transport of not more than 13 persons, including the | 12.5 | |
| | driver : ----- Other | | EXC |
| 87029020 | ---- Electrically operated vehicles not elsewhere included or specified | 12.5 | EXC |
| 87029091 87029092 | --- Other : ----- Integrated monocoque vehicle --- Other : ----- Air-conditioned vehicle | 12.5 | EXC EXC |
| 87029099 | --- Other : ----- Other | 12.5 12.5 | EXC |
| 870310 | PASS VHCL,SNOW/GOLF | | |
| 87031010 87031090 | ---- Electrically operated ---- Other | 100 100 | SEN SEN |
| 870321 87032110 | SPRK IGN =<1000 CC ---- Vehicles principally designed for the transport of more than seven persons, including the driver | | |
| | | 100 | EXC |
| 87032120 87032191 | ---- Three-wheeled vehicles --- Other : ----- Motor cars | 100 100 | EXC EXC |
| 87032192 87032199 | --- Other : ----- Specialised transport vehicles such as ambulances, prison vans and the like --- Other : ----- Other | 100 100 | EXC EXC |
| 870322 | SPRK IGN>1000=<1500 ---- Vehicles principally designed for the transport of more than seven persons, including the driver | | |
| 87032210 | ---- Specialised transport vehicles such as ambulances, prison vans | 100 | EXC |
| 87032220 87032230 | and the like ---- Three-wheeled vehicles --- Other : ----- Motor cars | 100 100 100 | EXC EXC EXC |
| 87032291 87032299 | --- Other : ----- Other | 100 | EXC |
| 870323 | SPRK-IGN>1500=<3000 ---- Vehicles principally designed for the transport of more than seven | 100 | EXC |
| 87032310 | persons including the driver ---- Three-wheeled vehicles | 100 | |
| 87032320 87032391 | --- Other : ----- Motor cars --- Other : ----- Specialised transport vehicles such as | 100 | EXC EXC |
| 87032392 | ambulances, prison vans and the like | | |
| 87032399 | | | EXC |
| | | 100 | EXC |
| 870324 87032410 | --- Other : ----- Other SPRK-IGN>3000 CC ---- Vehicles principally designed for the transport of more than seven | 100 100 | EXC |
| 87032420 | persons, including the driver ---- Three-wheeled vehicles | | |
| | --- Other : ----- Motor cars | | EXC EXC |
| | | 100 | |
| 87032491

str. 532

| | 100 | |
| 87032492 | --- Other : ----- Specialised transport vehicles such as ambulances, prison vans and the like | 100 | EXC |
| 87032499 | --- Other : ----- Other | | |
| 870331 | PSS VEH DSL=<1500CC | 100 | EXC |
| 87033110 87033120 87033191 | ---- Vehicles principally designed for the transport of more than seven persons, including the driver ---- Three-wheeled vehicles | 100 100 100 | EXC EXC EXC EXC |
| 87033192 87033199 | --- Other : ----- Motor cars --- Other : ----- Specialised transport vehicles such as ambulances, | 100 | EXC |
| 870332 87033210 87033220 87033291 | prison vans and the like --- Other : ----- Other COM-IG>1500=<2500CC ---- Vehicles principally designed for the transport of more than seven persons, including the driver ---- Three-wheeled vehicles | 100 100 100 | EXC EXC |
| 87033292 | --- Other : ----- Motor cars --- Other : ----- Specialized transport vehicles such as ambulances, | 100 | EXC |
| | prison vans and the like | | EXC |
| | | 100 | |
| 87033299 | --- Other : ----- Other | | |
| | | 100 | |
| 870333 | | | EXC |
| 87033310 | P VEH COM-IG>2500CC ---- Vehicles principally designed for the transport of more than seven persons, including the driver | 100 | EXC |

| HS Code (2002) | Description | Base rate (1.4.2006) | Staging Category |

| 87033320 | ---- Three-wheeled vehicles | 100 | EXC |
| 87033391| --- Other : ----- Motor cars | 100 | EXC |
| 87033392 | --- Other : ----- Specialised transport vehicles such as ambulances, prison vans and the like | 100 | EXC |
| 87033399 | --- Other : ----- Other OTHER 8703 | 100 | EXC |
| 870390 87039010 | ---- Electrically operated | 100 | |
| 87039090 870410 | ---- Other OFF-HIGHWAY DUMPERS | 100 | EXC EXC |
| | ---- With net weight (excluding pay-load) exceeding 8 tonnes and maximum pay-load capacity not less than 10 tonnes | | |
| 87041010 | | 12.5 | EXC |
| 87041090 870421 | ---- Other TRUCK DSL=<5M TON | 12.5 | EXC |
| | O | | |
| 87042110 | ---- Refrigerated ---- Three-wheeled motor vehicles | 10 | EXC |
| 87042120 | Other | 12.5 | EXC |
| 87042190 | ---- | 12.5 | EXC |
| 870422 | TRUCK DSL>5=<20M TN | | |
| 87042211 | --- Lorries and trucks: ----- Refrigerated | 10 | EXC |
| 87042219 87042290 | --- Lorries and trucks: ----- Other ---- Other | 12.5 | EXC |
| 870423 | | 12.5 | EXC |
| 87042311 | TRUCK DSL>20 M TON | 10 | EXC |
| | --- Lorries and trucks : ----- Refrigerated

str. 533

| | |
| 87042319 87042390 | --- Lorries and trucks : ----- Other | 12.5 | EXC |
| 870431 | ---- Other SPARK-IGN=< 5 M TON | 12.5 | EXC |
| 87043110 | ---- Refrigerated | 10 | EXC |
| 87043120 | ---- Three-wheeled motor vehicles | | EXC |
| 87043190 | ---- Other SPARK-IGNT>5 M TONS | 12.5 12.5 | EXC |
| 870432 | --- Lorries and trucks : ----- Refrigerated | | |
| 87043211 | | 10 | EXC |
| 87043219 | --- Lorries and trucks : ----- Other ---- Other | 12.5 | EXC |
| 87043290 870490 | OTHER TRUCKS | 12.5 | EXC |
| 87049011 | --- Lorries and trucks: | 10 | EXC |
| 87049012 | ----- Refrigerated --- Lorries and trucks: ----- | | |
| 87049019 | Electrically operated --- Lorries and trucks: ----- Other | 12.5 | EXC EXC |
| 87049090 870510 | --- Lorries and trucks: ----- Other MOBILE CRANES | 12.5 12.5 | EXC |
| 87051000 | -- Crane lorries | 12.5 | EXC |
| 870520 87052000 | MOBILE DRILL DERRCK -- Mobile drilling derricks | 12.5 | EXC |
| | | 12.5 | EXC |
| 870530 87053000 | FIRE FIGHTING VEHCL -- Fire fighting vehicles | | |
| 870540 87054000 | CONCRETE MIXERS -- Concrete-mixer | 12.5 | EXC |
| 870590 | lorries OTHER 8705 | | |
| 87059000 870600 87060011 87060019 | -- Other M VHCL CHASS W/ENGN --- For the tractors of heading 8701 : ----- Of engine capacity not exceeding 1,800 cc --- For the tractors of heading 8701 : ----- Other | 12.5 12.5 12.5 | EXC EXC EXC |
| 87060021 | --- For the vehicles of heading 8702: ----- For transport of not more than thirteen persons, including the driver | 12.5 | EXC |
| 87060029 | --- For the vehicles of heading 8702: ----- Other --- For the motor vehicles of heading 8703: ----- For three-wheeled | 12.5 | EXC |
| | | 12.5 | |
| 87060031 87060039 | vehicles --- For the motor vehicles of heading 8703: ----- Other --- For the motor vehicles of heading 8704: ----- For three-wheeled | 12.5 | EXC EXC |
| 87060041 | motor vehicle --- For the motor vehicles of heading 8704: ----- For vehicles, other | 12.5 | EXC |
| 87060042 | than petrol driven | 12.5 | EXC |
| 870829 87082900 870831 87083100 870839 87083900 870840 | M VHCL BODY PTS/ACC - Other parts and accessories of bodies (including cabs) : --- Other MOUNTD BRAKE LINING - Brakes and servo-brakes and parts thereof : --- Mounted brake BRAKE,SERVO-BRAKE | 12.5 12.5 | EXC |
| 87060043 87060

str. 534

049 87060050 870710 87071000 870790 87079000 870810 87081010 87081090 870821 87082100 | --- For the motor vehicles of heading 8704: ----- For dumpers covered in the heading 8704 --- For the motor vehicles of heading 8704: ----- Other ---- For the motor vehicles of heading 8705 PASSENGER VEHICLES -- For the vehicles of heading 8703 RD TRCTR/M-VEH BODY -- Other BUMPERS ---- For tractors ---- Other SAFETY SEAT BELTS - Other parts and accessories of bodies (including cabs) : --- Safety seat belts | 12.5 12.5 12.5 12.5 12.5 12.5 12.5 12.5 | EXC EXC EXC RED E-8 EXC EXC EXC EXC |
| | - Brakes and servo-brakes and parts thereof : --- Other GEAR BOXES | | |
| | | 12.5 | EXC |

| HS Code (2002) | Description | Base rate (1.4.2006) | Staging Category |

| 87084000 870850 | -- Gear boxes DRIVE AXLE+DIFFRNTL | 12.5 | SEN |
| 87085000 | -- Drive-axles with differential, whether or not provided with other| 12.5 | EXC |
| 870860 | transmission components NON-DRIVING AXLES | | |
| 87086000 | -- Non-driving axles and parts thereof | 12.5 | SEN |
| 870870 87087000 | ROAD WHEELS -- Road wheels and parts and accessories thereof | | SEN |
| 870880 | SUSPENSN SHOCK ABSR | 12.5 | |
| 87088000 | -- Suspension shock-absorbers | 12.5 | EXC |
| 870891 | RADIATORS | 12.5 | EXC |
| 87089100 | - Other parts and accessories : --- Radiators | | |
| 870892 87089200 | MUFFLR,EXHAUST PIPE - Other parts and accessories : --- Silencers and exhaust pipes | | |
| 870893 | CLUTCHES | 12.5 | EXC |
| 87089300 870894 | - Other parts and accessories : --- Clutches and parts thereof STEER WHEEL RELATED | 12.5 | EXC |
| | | | EXC |
| | - Other parts and accessories : --- Steering wheels, steering columns | | |
| 87089400 870899 | and steering boxes OTHER 8708 | 12.5 | |
| 87149290 871493 | ---- Non-mechanically propelled ---- Other BICYCLE FRAME,FORK - Other : --- Frames and forks, and parts thereof BICYCLE RIMS,SPOKES ---- Bicycle rims | 12.5 | E-8 |
| | ---- Other COASTER BRK | | |
| | HUBS,NT | | |
| 87091100 870919 87091900 | - Vehicles : --- Electrical VEHICLES,NONELECTRC - Vehicles : --- Other PARTS 8709 -- Parts | 12.5 12.5 12.5 | E-8 E-8 EXC |
| 870990 87099000 | MTR ARMORD WAR VHCL | | |
| 871000 | | | |
| | -TANKS AND OTHER ARMOURED FIGHTING VEHICLES,MOTORISED, WHETHER OR NOT FITTED WITH | 0 | E-0 |
| 87100000 | WEAPONS,AND PARTS OF SUCH VEHICLES MOTR-CYCL,ETC<=50CC | | |
| 871110 | ---- Mopeds | 100 | EXC |
| 87111010 87111020 | ---- Motorised cycles ---- Other M-CYCL,ETC>50<250CC | 100 100 | EXC EXC |
| 87111090 871120 | | | |
| 87112011 87112019 | --- Scooters : ----- Of cylinder capacity not exceeding 75 cc | 100 | |
| | | 100 | EXC |
| 87112021 | --- Scooters : ----- Other --- Motor cycles : ----- Of cylinder capacity not exceeding 75 cc | 100 | EXC EXC |
| 87112029 87112031 87112039 | --- Motor cycles : ----- Other --- Mopeds : ----- Of cylinder capacity not exceeding 75 cc | 100 | EXC |
| | --- Mopeds : ----- Other | 100 100 | EXC EXC |
| 87112091 87112099 | --- Other : ----- Of cylinder capacity not exceeding 75 cc --- Other : ----- Other | 100 | EXC EXC |
| 871130 | MCYCL,ETC>250<500CC | 100 | |
| 87113010 87113020 | ---- Scooters ---- Motor-cycles | 100 | EXC EXC |
| | | 100 | |
| 87113090 | ---- Other | 100 | |
| 871140 | MCYCL,ETC>500<800CC | | EXC |
| 87114010 | ---- Motor-cycles | | |
| | ---- Other | 100 | EXC |
| 87114090 871150 | MTRCYCL,ETC> 800 CC | 100 | EXC |
| 87115000 | -- With reciprocating internal combustion piston engine of a cylinder capacity exceeding 800 cc | | |
| |

str. 535

| 100 | |
| 871190 87119010 | OTHER 8711+SIDECAR ---- Side-cars | | |
| 87119091 | --- Other : ----- Electrically operated | 100 | SEN |
| 87119099 | ----- Other | 100 | SEN |
| 871200 | BICYCLES+OTH CYCLES ---- Bicycles | 100 | SEN SEN |
| 87120010 | | | |
| | | | EXC |
| 87120090 | ---- Other | 12.5 | |
| 871310 87131010 | N-MEC PRP INVLD CAR | 12.5 | EXC |
| 87131090 | ---- Wheel chairs for invalid ---- Other | 12.5 | E-8 E-8 |
| 871390 | MECH-PROP INVLD CAR ---- Wheel chairs for invalid | 12.5 | |
| 87139010 87139090 | ---- Other | 12.5 12.5 | E-8 E-8 |
| 871411 87141100 871419 87141900 871420 87142010 87142020 871492 | MTRCYCL SADDLE,SEAT - Of motorcycles (including mopeds) : --- Saddles OTH MOTORCYCL PARTS - Of motorcycles (including mopeds) : --- Other PARTS & ACCSRIES OF CARRIAGES FOR DISABLES PERSON ---- Mechanically propelled | 12.5 12.5 | EXC EXC |
| 87142090 871491 87149100 | | | |
| | | 12.5 | E-8 |
| 87149210 87149220 | | | |
| | | 12.5 | E-8 |
| | | 12.5 | EXC |
| | ---- Bicycle spokes | 12.5 | |
| | | 12.5 | EXC |
| | | 12.5 | EXC |
| | | | EXC |

| HS Code | | Base rate | Staging |

| (2002) | Description | (1.4.2006) | Category |
| 87149310 87149320 | ---- Bicycle hubs ---- Bicycle free-wheels | 12.5 12.5 | EXC |
| 87149390 | ---- Other | 12.5 | EXC EXC |
| 871494 O BRKE,W CST BR HUB brakes,| 871494 O BRKE,W CST BR HUB brakes,| 871494 O BRKE,W CST BR HUB brakes,| 871494 O BRKE,W CST BR HUB brakes,|
| 87149400 | - Other : --- Brakes, including coaster braking hubs and hub | 12.5 | E-8 |
| 871495 87149510 | and parts thereof BICYCLE SADDLES ---- Bicycle saddles | 12.5 | E-8 |
| 87149590 871496 | ---- Other

str. 536

| 12.5 | E-8 |
| | BICYCL PEDL/CRANKGR - Other : --- Pedals and crank-gear, and parts thereof | 12.5 | |
| 87149600 | | | E-8 |
| 871499 87149910 | OTHER BICYCLE PARTS | 12.5 | E-8 |
| 87149920 | ---- Bicycle chains | | E-8 |
| | ---- Bicycle wheels | 12.5 | |
| 87149990 | ---- Other | 12.5 | E-8 |
| 871500 | BABY CARRIAGES | | |
| 87150010 | ---- Baby carriages | 12.5 | E-8 |
| 87150020 871610 | ---- Parts | 12.5 | E-8 |
| 87161000 | HOUSE/CAMP TRAILERS -- Trailers and semi-trailers of the caravan type, for housing or camping | | |
| | | 12.5 | |
| 871620 | SELF-LOAD TRAILERS | | E-8 |
| 87162000 | -- Self-loading or self-unloading trailers and semi-trailers for agricultural purposes | 12.5 | E-8 |
| 871631 | TANKER TRAILERS - Other trailers and semi-trailers for the transport of goods : --- Tanker trailers and tanker semi-trailers | 12.5 | E-8 |
| 87163100 | OTHER TRANS TRAILER - Other trailers and semi-trailers for the transport of goods : --- Other | 12.5 | E-8 |
| 871639 | OTHER TRAILERS

str. 537

| | |
| 87163900 871640 | -- Other trailers and semi-trailers OTHER 8716 | 12.5 | |
| 87164000 871680 87168010 | | | E-8 |
| | ---- Hand propelled vehicles (e.g. hand carts,rickshaws and the like) ---- Animal drawn vehicles | | E-8 |
| 87168020 87168090 871690 | ---- Other | 12.5 12.5 | E-8 |
| 87169010 | PARTS FOR 8716 ---- Parts and accessories of trailers | 12.5 12.5 | E-8 |
| 87169090 880110 | ---- Other GLIDERS,HANG GLIDER | | EXC |
| 88011000 | | 12.5 | EXC E-8 |
| | -- Gliders and hang gliders | 12.5 | |
| 880190 88019010 88019090 880211 88021100 880212 88021200 880220 88022000 880230 88023000 880240 88024000 880310 88031000 880320 88032000 880330 88051030 | OTHER 8801 - Other : ---- Balloons - Other : ---- Other HELICOPTERS=<2000KG - Helicopters : --- Of an unladen weight not exceeding 2,000 kg. HELICOPTERS>2000 KG - Helicopters : --- Of an unladen weight exceeding 2,000 kg. AIRPLANE=<2000 KG -- Aeroplanes and other aircraft, of an unladen weight not exceeding 2,000 kg. AIRPLN>2000=<15000K -- Aeroplanes and other aircraft, of an unladen weight exceeding 2,000 kg. but not exceeding 15,000 kg. AIRPLANE >15,000 KG -- Aeroplanes and other aircraft, of an unladen weight exceeding 15,000 kg.

str. 538

SPCE+S-ORB LAUNCH V -- Spacecraft (including satellites) and suborbital and spacecraft launch vehicles ---- Part of aircraft launching gear and deck-arrestor or similar AIR COMBAT SIMULATORS AND PARTS THEREOF | 12.5 12.5 0 0 0 0 0 12.5 3 3 | EXC EXC EXC EXC RED RED E-5 E-8 E-8 E-5 E-8 E-8 |
| 880521 | | | |
| | | 12.5 | E-8 |
| 88052900 890110 | and parts thereof GROUND FLYING TRAINERS AND PARTS THEREOF, NESOI | 12.5 | E-8 |
| | CRUISE,EXCURSION ---- Ships | 12.5 | |
| 89011010 | - Ground flying trainers and parts thereof : --- Other | | |
| | | | E-8 |
| 880260 88026000 88033000 880390 88039000 880400 88040010 88040020 | PROPELLR ROTOR;OTHR -- Propellers and rotors and parts thereof OTHER PARTS -- Under-carriages and parts thereof AIRPLANE,HELICOPTER -- Other parts of aeroplanes or helicopters OTHER 8803 -- Other PARACHUTES ---- Parachutes (including dirigible parachutes and paragliders) and parts and accessories thereof ---- Rotochutes; parts and accessories thereof | 0 12.5 12.5 | E-5 E-8 |
| | gear - Ground flying trainers and parts thereof : --- Air combat simulators | | E-8 |
| 880510 88051010 88051020 | OTHER 88 ---- Aircraft launching gear ---- Deck arrestor or similar gear | 12.5 12.5 | E-8 |
| | | 12.5 | E-8 |
| 88052100 | | 12.5 | |
| 880529 | | | |

| HS Code | Description | Base rate | Staging |

| (2002) | | (1.4.2006) | Category |
| 89011020 | ---- Launches | 12.5 | E-8 |
| 89011030 | ---- Boats | 12.5 12.5 | E-8 |
| 89011040 89011090 | ---- Barges ---- Other | 12.5 | E-8 E-8 |
| 890120 | TANKERS | | |
| 89012000 890130 | -- Tankers | 12.5 | E-8 |
| 89013000 890190 | REFRIG VESS,N TANKR -- Refrigerated vessels, other than those of Sub-heading 8901 20 OTHER 8901 | 12.5 | E-8 |
| 89019000 | -- Other vessels for transport of the goods and other vessels for the transport of both persons and goods FISH VESSL;OTH SHIP| 12.5 | E-8 |
| 890200 | ---- Trawlers and other fishing vessels ---- Other | 0 | E-8 |
| 89020010 89020090 | INFL PLS/SPRT VESSL | 12.5 | E-8 |
| 890310 89031000 | -- Inflatable | 12.5 | E-8 |
| 890391 | SAILBOATS - Other : --- Sail boats, with or without | | |
| 89039100 | auxiliary motor MOTRBOAT,N OUTBOARD | 12.5 | E-8 |
| 890392 89039200 | - Other : --- Motorboats, other than outboard motorboats OT PLS/SPRT YCHT,ET | 12.5 | |
| 890399 | ---- Canoes | | E-8 |
| | ---- Other | 12.5 | E-8 |
| 89039910 89039990 890400 | TUGS+PUSHER CRAFT | 12.5 | E-8 |
| 90058010 | ---- Monocular and refracting telescopes | 12.5 | E-8 |
| 900580 | | | |
| 89052000 890590 89059010 89059090 890610 89061000 890690 89069000 890710 89071000 890790 | -- Floating or submersible drilling or production platforms LGT-VESS,FL DCKS,ET ---- Floating docks ---- Other Warships -- Warships VESSELS,(INCLUD LIFEBOATS,OTHER THAN ROW BT),NESO -- Other INFLATABLE RAFTS -- Inflatable rafts FLT STRUC,N INF RFT | 12.5 12.5 12.5 12.5 12.5 12.5 | E-5 E-8 E-8 E-8 E-8 E-8 |
| 890800 89080000 900110 90011000 | VESSL FOR SCRAPPING -VESSELS AND OTHER FLOATING STRUCTURES FOR BREAKING UP FIBER,CABLE,BUNDLE -- Optical fibres, optical fibres bundles and cables SHT+PLTE OF POLARIZ -- Sheets and plates of polarising material CONTACT LENSES | 5 10 12.5 12.5 | E-8 E-8 E-8 E-5 |
| 900120 90012000 900130 90013000 900140 90014010 | -- Contact lenses GLASS SPECTACLES ---- Polarised glass ---- Other | 12.5 | |
| 90014090 900150 90015000 | SPECTACLES,NT GLASS -- Spectacle lenses of other materials LENSE,PRISM,MIRROR | 12.5 | E-8 E-8 |
| 900190 90019010 90019090 | ---- Optical calcite crystal ---- Other | 12.5 12.5 12.5 | E-5 E-5 |
| 900211 90021

str. 539

100 | OBJECTIVE LENSES - Objective lenses : --- For cameras, projectors or photographic enlargers or reducers OTH OBJECT LENS/PTS | 12.5 | E-5 E-5 |
| 900219 90021900 900220 | - Objective lenses : --- Other FILT/PT/AC F IN+APP -- Filters | 12.5 12.5 | E-5 E-5 |
| 90022000 900290 | MNT MIRR,ETC;PT/ACC -- Other | 12.5 | E-5 |
| 90029000 900311 | PLASTIC | 12.5 | E-5 |
| 90031100 900319 90031900 | - Frames and mountings : --- Of plastics NOT PLASTIC - Frames and mountings : --- Of other materials | 12.5 | E-5 |
| 900390 90039000 900410 | PARTS FOR 9003 -- Parts SUNGLASSES | 12.5 | E-5 |
| 90041000 900490 | -- Sunglasses | 12.5 | E-8 |
| 90049010 90049020 | OTHER 9004 ---- Passive night vision goggles | 12.5 | E-5 |
| 90049090 | ---- Prismatic eyeglasses for reading ---- Other BINOCULARS | 12.5 | E-5 |
| 900510 | | 12.5 | E-5 |
| 90051000 | -- Binoculars MONOCULARS | 12.5 | E-8 |

| HS Code | Description | Base rate | Staging |

| (2002) | | (1.4.2006) | Category |
| 90058020 | ---- Astronomical instruments | 12.5 12.5 | E-8 |
| 90058090 900590 | ---- Other PARTS FOR 9005 | | E-8 |
| 90059010 | ---- Of binocular or telescopes of heading 9005,other than mountings | 12.5 | E-8 |
| 90059020 | ---- Mountings for astronomical instruments | 12.5 | E-8 |
| 90059090 900610 | ---- Other PREP PRINT PLATE/CY | 12.5 | E-8 |
| 90061000 | -- Cameras of a kind used for preparing printing plates or cylinders | 12.5 | E-8 |
| 900620 RECORD ON MICROFILM| 900620 RECORD ON MICROFILM| 12.5 | E-8 |
| 90062000 | -- Cameras of a kind used for recording documents on microfilm, microfiche or other microforms | | |
| 900630 90063000 | UNDERWATR,AERIAL,MD -- Cameras specially designed for underwater use,for aerial survey or for medical or surgical examination of internal organs; comparison | 12.5 | E-8 |
| 900640 90064000 900651 | INSTANT PRINT -- Instant print cameras LEN VIEWFINDR=<35MM - Other cameras : --- With a through-the-lens view-finder [single lens | 12.5 | E-8 |
| 90065100 900652 | reflex (SLR)] for roll film of a width not exceeding 35 mm ROLL FILM < 35 MM | 12.5 | E-8 |
| 90065200 900653 90065310 | - Other cameras : --- Other, for roll film of a width less than 35 mm ROLL FILM = 35 MM | 12.5 | E-8 |
| 90065390 900659 | ---- Fixed focus 35 mm cameras ---- Other | 12.5 12.5 | E-8 |
| 90065910 | OTHER PHOTOGRAPHIC ---- Fixed focus 110 mm cameras | | E-8 |
| 90065990 900661 | ---- Other ELECT FLASHLGHT APP | 12.5 12.5 | E-8 E-8 |
| 90066100 | - Photographic flashlight apparatus and flashbulbs: --- Discharge lamp ("electronic") flashlight apparatus | 12.5 | E-8 |
| 900662 | FLASH BULBS,CUBE,ET - Photographic flashlight apparatus and flashbulbs: --- Flashbulbs, | 12.5 | E-8 |
| 90066200 900669 | flashcubes and the like OTHER FLASHLIGHT AP | | |
| 90066900 90089000 900911 90091100 | - Photographic flashlight apparatus and flashbulbs: --- Other - Parts and accessories : --- Sorters PARTS&ACCES OF PHOTO/THERMO COPY APPARAT, NESOI | 12.5 | E-8 |
| 900699 90069900 | PART,ACC STILL PHOTO - Parts and accessories: --- For cameras OTHER PARTS 9006

str. 540

| 12.5 | |
| 900691 90069100 | - Parts and accessories: --- Other | 12.5 | |
| 900711 90071100 900719 90071900 90082000 900930 90093000 900991 90099100 | FILM<16MM,DBL 8MMFL - Cameras : --- For film of less than 16 mm width or for double- 8 mm | 12.5 12.5 12.5 | E-5 E-8 E-8 E-8 |
| 900992 90099200 900993 | film FOR FILM =>16MM WDE - Cameras : --- Other CINEMATOGRAPHC PROJ | | E-8 |
| 900720 90072010 90072090 900791 90079100 900792 90079200 900810 90081000 900820 900830 90083000 | ---- For film of less than 16 mm width ---- Other CINE CAM PTS/ACCESS - Parts and accessories : --- For cameras CINE PROJ PTS/ACCES - Parts and accessories : --- For projectors SLIDE PROJECTORS -- Slide projectors MICROFLM,ETC READER -- Microfilm, microfiche or other microform readers,whether or not capable of producing copies OT IMAGE PROJ,STILL -- Other image projectors | 12.5 12.5 12.5 12.5 12.5 | E-8 E-8 E-8 E-8 E-8 |
| 900840 90084000 | PHTGRPHC,N CIN ENLR -- Photographic (other than Cinematographic) enlargers and reducers | 12.5 | E-8 |
| 900890 | IM PROJ PTS,N CINEM -- Parts and accessories | 12.5 | E-8 E-8 |
| | DIRECT ELECTROSTATC | 12.5 | |
| | - Electrostatic photocopying apparatus : --- Operating by reproducing | | |
| 900912 900921 90092100 | the original image directly onto the copy (direct process) INDIR ELECTROSTATIC WITH OPTICAL SYSTEM - Other Photocopying apparatus : --- Incorporating an optical system | 0 12.5 | E-5 E-8 |
| 90091200 | - Electrostatic photocopying apparatus : --- Operating by reproducing the original image via an intermediate onto the copy (indirect process) | 0 | E-5 E-0 |
| 900922 90092200 | CONTACT TYPE,NESOI - Other Photocopying apparatus : --- Of the contact type THERMOCOPYING APPAR | 12.5 | |
| | -- Thermo-copying apparatus | | |
| | AUTO DOCUMENT FEDERS FOR PHOTO/THERMO COPY APPARA | 12.5 | E-8 |
| | - Parts and accessories : --- Automatic document feeders PAPER FEEDERS FOR PHOTO/THERMO COPYING APPARATUS | 0 | E-0 E-0 |
| 90099300 900999 | - Parts and accessories : --- Paper feeders SORTERS FOR PHOTO/TERMO COPYING APPARATUS | 0 | E-0 |
| | | 0 | |

| HS Code | Description | Base rate (1.4.2006) | Staging Category |

| (2002) 90099900 | - Parts and accessories : --- Other | 0 | E-5 |
| 901010 90101000 | AUTO DEVEL PHOT FLM -- Apparatus and equipment for automatically developing photographic (including cinematographic) film or paper in rolls or for| 12.5 | E-5 |
| 901041 | automatically exposing developed film to rolls of photographic paper DIRCT WRITE-ON-WAFR | | |
| 90104100 | - Apparatus for the projection or drawing of circuit patterns on | 0 | E-0 |
| 901042 | sensitised semiconductor materials : --- Direct write-on-wafer STEP+REPEAT ALIGNER | | |
| 90104200 | - Apparatus for the projection or drawing of circuit patterns on | 0 | E-0 |
| 901049 | sensitised semiconductor materials : --- Step and repeat aligners OT F PROJ CIRCT PAT | | |
| | - Apparatus for the projection or drawing of circuit patterns on | 0 | E-0 |
| | sensitised semiconductor materials : --- Other | | |
| 90104900 | | | |
| 901050 | OT F PHTO LAB;NEGSC | | |
| 90105000 | -- Other apparatus and equipment for photographic(including | 12.5 | E-8 |
| 901060 | cinematographic) laboratories; negatoscopes PROJECTION SCREENS -- Projection screens | 12.5 | E-8 |
| 90106000 901090 90109000 | Parts and accessories of the apparatus of Headings No 9010 41 to 9010 49 -- Parts and accessories Optical stereoscopic microscopes fitted with equipment | 12.5 | E-0 |
| 901110 | specifically designed for the handling and transport of semiconductor wafers or reticles | | |
| | | 12.5 | E-0 |
| 90111000 901120 | -- Stereoscopic microscopes Photomicrographic microscopes fitted with equipment specifically designed for the handling and transport of semiconductor wafers or reticles | | |
| 90112000 | OTHER 9011 -- Other microscopes | 12.5 | E-8 |
| 901180 90118000 | -- Other microscopes, for photomicrography,cinephotomicrography or microprojection | 12.5 | E-0 |
| | designed for the handling and transport of or reticles | | E-0 |
| 90119000 | transport of semiconductor wafers or reticles -- Parts and accessories Electron beam microscopes fitted with equipment specifically wafers | 12.5 | |
| 901210 | semiconductor | | |
| 90121010 | ---- Electron microscopes fitted with equipment specifically designed for the handling and transport of semiconductor wafers or reticles | 12.5 | E-0 |
| 90121090 | ---- Other Parts and accessories of electron beam microscopes fitted with | 12.5 | |
| 901290 | equipment specifically designed for the handling and transport of | | |
| 90129000 901310 | -- Parts and accessories TELSCOP SIGHT F ARM | 12.5 | E-0 |
| | semiconductor wafers or reticles. | | E-0 |
| 90131010 90131020 | ---- Telescopic sights for fitting to arms ---- Periscopes | 12.5 12.5 | E-8 E-8 |
| 90131090 901320 | ---- Other LASER,N LASER DIODE

str. 541

| 12.5 | E-8 |
| 90132000 | -- Lasers, other than laser diodes Liquid Crystal Devices (LCD) | 12.5 | E-5 |
| 901380 90138010 | ---- Liquid crystal devices (LCD) ---- Other | 0 12.5 | E-0 |
| 90138090 901390 | Parts and accessories of LCD | | E-0 |
| 90139010 | ---- For liquid crystal devices (LCD) | 0 | E-0 |
| 90139090 901410 | ---- Other DIRECTN FIND COMPSS | 12.5 | E-0 |
| 90141000 | -- Direction finding compasses AER/SPAC NAV,N COMP | 12.5 | E-8 |
| 901420 90142000 | -- Instruments and appliances for aeronautical or space navigation | | |
| 901480 | (other than compasses) OT NAVIG INST/APPLI instrument | 12.5 | E-8 |
| 90148010 | ---- Echo sounding | 12.5 | E-8 |
| | ---- Sextants | 12.5 | E-8 |
| 90148020 | | | |
| 90148090 901490 | ---- Other | 12.5 | E-8 |
| 90149000 | PARTS FOR 9014 | | |
| 901510 90151000 | -- Parts and accessories RANGEFINDERS | 12.5 | E-8 |
| 901520 90152000 | -- Rangefinders THEODLITE+TACHYOMTR | 12.5 | E-8 |
| 901530 90153010 | -- Theodolities and tachymeters (tacheometers) LEVELS (SURVEYING) ---- Dumpy levels or engineer's levels or builder's levels (not | 12.5 | E-8 |
| 90153090 901540 | automatic) and quick set levels with or without horizontal circles ---- Other | 12.5 | E-8 |
| 90154000 901580 90158010 | PHOTGRAMMETRCL SURV -- Photogrammetrical surveying instruments and appliances | 12.5 | E-8 E-8 |
| | OTHER SURVEYING,ETC | 12.5 | |
| | | 12.5 | |
| | ---- Hydrographic instruments | | EXC |

| HS Code | Description | Base rate | Staging |

| (2002) | | (1.4.2006) | Category |
| 90158020 | ---- Meteorological instruments | 12.5 | EXC |
| 90158030 | ---- Geophysical instruments | 12.5 | EXC |
| 90158090 901590 | ---- Other OT PTS+ACC FOR SURV | 12.5 | EXC |
| 90159000 | -- Parts and accessories | 12.5 | E-8 |
| 901600 | BALANCE SENSIT=>5CG | | |
| 90160010 | ---- Electric balances | 12.5 | E-8 |
| 90160020 | ---- Other balances | 12.5 | E-8 |
| 90160090 | ---- Parts | 12.5 | E-8 |
| 901710 90171000 | Drafting machines of heading no. 9017 -- Drafting tables and machines, whether or not automatic | 12.5 | E-0 |
| | Pattern generating apparatus of a kind used for producing masks| | |
| 901720 | or reticles from photoresist coated substrates | | |
| 90172010 | ---- Drawing and marking-out instruments | 12.5 | E-0 |
| 90172020 | ---- Mathematical calculating instruments | 12.5 | E-0 |
| 90172030 | ---- Pantograph | 12.5 | E-0 |
| 90172090 | ---- Other | 12.5 | E-0 |
| 901730 | MICROMTR,CAL,GAUGES | | |
| 90173010 | ---- Micro-meters and calipers | 12.5 | E-8 |
| 90173021 | --- Gauges : ----- Plug | 12.5 | E-8 |
| 90173022 | --- Gauges : ----- Ring | 12.5 | E-8 |
| 90173023 | --- Gauges : ----- Slip | 12.5 | E-8 |
| 90173029 | --- Gauges : ----- Other | 12.5 | E-8 |
| 901780 90178010 | OTH F MEASUR LENGTH ---- Measuring rods and tapes and divided scales ---- Other | 12.5 | E-8 |
| 90178090 | Parts and accessories for pattern generating apparatus of a | | |
| | kind | 12.5 | E-8 |
| | used for producing masks or reticles from photoresist coated | | |
| 901790 | substrates. | | |
| 90179000 | -- Parts and accessories ELECTROCRDGRPH,P/AC | | |
| 901811 | Electro-diagnostic apparatus (including apparatus for functional | 12.5 | E-0 |
| 901812 | Electro-cardiographs U-SONIC SCANNING AP ---- Linear ultrasound scanner | | |
| 90181210 | ---- Other | 12.5 | E-5 |
| 90181290 | | | |
| | | 12.5 | E-5 |
| 901813 | MGN RES IMAGING APP Electro-diagnostic apparatus (including apparatus for functional | | |
| 90181300 | exploratory examinations or for checking physiological parameters) : --- Magnetic resonance imaging apparatus | 12.5 | E-5 |
| 901814 | Scintigraphic apparatus Electro-diagnostic apparatus (including apparatus for functional exploratory examinations or for checking physiological parameters) : --- | | |
| 90181400 | | 12.5 | E-8 |
| | ---- Echo cardiograph ---- Other | | |
| 901819 90181910 | Scientigraphic apparatus OT ELEC-DIAGNST APP ---- Electro encephalographs | 12.5 | E-5 |
| 90181920 | | 12.5 12.5 | E-5 |
| 90181990 901820 | U-VIOL/INFRARED RAY | | E-5 |
| 90182000 901831 | -- Ultra-violet or infra-red ray apparatus SYRINGES;PTS+ACCESS | 12.5 | E-5 |
| 90183100 | - Syringes, needles, catheters, cannulae and the like : --- Syringes, with or without needles | | |
| | | 12.5 | E-5 |
| 901832 | TUBULR METAL NEEDLE | | |
| 90183210 | ---- Needles for suture | 12.5 | E-5 |
| 90183220 | ---- Hollow needles for injection, aspiration,biopsy and transfusion | 12.5 | E-5 |
| 90183230 | ---- Hilerio venus fistula needles | 12.5 | E-5 |
| 90183290 | ---- Other | 12.5 | E-5 |
| 901839 | OT MED NEEDLE,CATHR

str. 542

| | |
| 90183910 | ---- Catheters (for urine, stool) | 12.5 | E-5 |
| 90183920 | ---- Cardiac catheters | 12.5 | E-5 |
| 90183930 90183990 | ---- Cannulae ---- Other | 12.5 12.5 | E-5 E-5 |
| 901841 | DENTAL DRILL ENGINE - Other instruments and appliances, used in dental sciences : --- | | |
| 90184100 | Dental drill engines, whether or not combined on a single base with | 12.5 | E-5 |
| 901849 | OTHR DENTAL SCIENCE | | |
| 90184900 901850 | - Other instruments and appliances, used in dental sciences : --- OTHER OPHTHALMC;PTS | 12.5 | E-5 |
| | other dental equipment | | |
| 90185010 | ---- Ophthalmoscopes | 12.5 | E-5 |
| 90185020 90185030 | ---- Tonometers ---- Ophthalmic lasers | 12.5 12.5 | E-5 |
| | | | E-5 |
| 90185090 | ---- Other | 12.5 | E-5 |
| 901890 | OT MED/SURG/DEN/VET | | |
| 90189011 | --- Diagnostic instruments and apparatus : ----- Instrument and apparatus for measuring blood pressure | 12.5 | E-5 |
| 90189012 | --- Diagnostic instruments and apparatus : ----- Stethoscopes | 12.5 | E-5 |
| | --- Diagnostic instruments and apparatus : ----- Other trephines | 12.5 | |
| 90189019 90189021 | --- Surgical tools : ----- Bone saws, drills | 12.5 | E-5 |
| 90189022 | and --- Surgical tools : ----- Knives, scissors and blades | 12.5 | E-5 E-5 |

| HS Code (2002) | Description | Base rate (1.4.2006) | Staging Category |

| 90189023| --- Surgical tools : ----- Forceps, forcep clamps, clips, needle holders,introducers, cephalotribe bone holding and other holding instruments | 12.5 | E-5 |
| 90189024 | --- Surgical tools : ----- Chisel, gauges, elevators, raspatones,osteotome, craniotome, bone cutters hooks | 12.5 | E-5 |
| 90189025 | --- Surgical tools : ----- Retractors, spatulaprobes, dialators,sounds, mallets | 12.5 | E-5 |
| 90189029 | --- Surgical tools : ----- Other --- Renal dialysis equipment, blood transfusion apparatus | 12.5 | E-5 |
| 90189031 | and haemofiltration instruments : ----- Renal dialysis equipment(artificial kidneys,kidney machines and dialysers) | 12.5 | E-5 |
| 90189032 | haemofiltration instruments : ----- Blood tranfusion apparatus --- Renal dialysis equipment, blood transfusion apparatus and | 12.5 | E-5 |
| | --- Renal dialysis equipment, blood transfusion apparatus and | | |
| 90189033 | haemofiltration instruments : ----- Haemofiltration instruments --- Anesthetic apparatus and instruments, ENT precision instruments, | 12.5 | E-5 |
| 90189041 | acupuncture apparatus, and endoscopes : ----- Anesthetic apparatus and instruments --- Anesthetic apparatus and instruments, ENT precision instruments, | 12.5 | E-5 |
| 90189042 | acupuncture apparatus, and endoscopes : ----- ENT precision instruments --- Anesthetic apparatus and instruments, ENT precision instruments, | 12.5 12.5 | E-5 E-5 |
| 90189043 | acupuncture apparatus, and endoscopes : ----- Acupuncture apparatus --- Anesthetic apparatus and instruments, ENT precision instruments, | 12.5 | E-5 |
| 90189044 | acupuncture apparatus, and endoscopes : ----- Endoscopes | | |
| 90189091 | --- Other : ----- Hilerial or venous shunts --- Other : ----- Baby incubators | 12.5 | E-5 |
| 90189092 90189093 | --- Other : ----- Heart-lung machines | 12.5 12.5 | E-5 E-5 |
| 90189094 90189095 | --- Other : ----- Defibrillators | 12.5 | E-5 |
| 90189096 | --- Other : ----- Fibrescopes --- Other : ----- Laproscopes | 12.5 12.5 | E-5 E-5 |
| 90189097 | --- Other : ----- Vetrasonic lithotripsy instruments --- Other : ----- Apparatus for nerve stimulation | 12.5 | E-5 |
| 90189098 90189099 | --- Other : ----- Other MECH-THER,MSSG,PSYC | 12.5 12.5 | E-5 E-5 |
| 901910 90191010 | ---- Mechano-therapy appliances | 12.5 | E-5 |
| 90191020 90191090 | ---- Massage apparatus ---- Other | 12.5 | E-5 |
| 901920 | OZNE,OXYGN,ETC THER | 12.5 | E-5 |
| 90192010 90192090 | ---- Oxygen therapy apparatus | 12.5 | |
| 902000 | ---- Other O BREATH,GAS MSK;PT -OTHER BREATHING APPLIANCES AND GAS MASKS,EXCLUDING PROTECTIVE MASKS HAVING NEITHER | 12.5 | E-5 E-5 |
| 90200000 902110 90211000 902121 | MECHANICAL PARTS NOR REPLACEABLE FILTERS ORTHOPEDIC OR FRACTRE APPLIANCES, PARTS & ACCESSO -- Orthopeaedic or fracture appliances ARTIF TEETH,PTS+ACC | 12.5 12.5 | E-8 E-5 |
| 902129 90212900 902131 | DENT FITTNG,PTS+ACC - Artificial teeth and dental fittings : --- Other ARTIFICIAL JOINTS AND PARTS AND ACCESSORIES THERO | 12.5 | E-5 |
| 90213100 | - Other artificial parts of the body : --- Artificial joints ARTIFICIAL JOINTS & PARTS & ACCESSORIES THEROF,NE | 12.5 | E-5 |
| 902139 90213900 | - Other artificial parts of the body : --- Other HEARING AIDS | 12.5 | |
| 902140 90214010 | ---- Frequency modulated hearing aid system used for hearing by handicapped persons in group situation | 12.5 | E-5 E-5 |
| 90214090 902150 90215000 | ---- Other PACEMAKERS -- Pacemakers for stimulating heart muscles,excluding parts and | 12.5 | E-5 |
| 902190 90219010 | accessories OTH ARTIFICAL PTS OF THE BODY & PTS & ACCESSORIES | 12.5 | E-8 |
| | ---- Parts and accessories of hearing aids | | E-5 E-5 |
| 90219090 902212 | ---- Other COMPUTED TOMOGRPHY | 12.5 12.5 | |
| 90221200 | - Apparatus based on the use of X-rays, whether or not for medical, surgical, dental or veterinary uses,including radiography or | 12.5 | E-8 |
| 902213 | radiotherapy apparatus : --- Computed tomography apparatus O X-RAY BSE F DENTL - Apparatus based on the use of X-rays, whether or not for medical, | | |
| 90221300 | surgical, dental or veterinary uses,including radiography or radiotherapy apparatus : --- Other, for dental uses | 12.5 | E-5 |
| 902214 | O X-RAY,MED,SURG,ET | | |
| 90221410 | ---- X-ray generators and apparatus (non-portable) | 12.5 | E-5 |
| 90221420 90221490 | ---- Portable X-ray machine ---- Other | 12.5 | E-5 |
| 902219 | BASE,NT F MED - Apparatus based on the | 12.5 | E-5 |
| | X-RAY use of X-rays, whether or not | | E-8 |
| 90221900 | for medical, surgical, dental or veterinary uses,including radiography or radiotherapy apparatus : --- For other uses | 12.5 | |
| 902221 | ALPHA,BETA,ETC BASE | | |

| HS Code (2002) | Description | Base rate (1.4.2006) | Staging Category |

| 90222100| - Apparatus based on the use of alpha, beta or gamma radiation,whether or not for medical, surgical, dental or veterinary uses,including radiography or radiotherapy apparatus : --- For medical, | 12.5 | E-5 |
| 902229 | surgical, dental or veterinary uses ALPH,BETA,GAM,N MED - Apparatus based on the use of alpha, beta or gamma | | |
| 90222900 | radiation,whether or not for medical, surgical, dental or veterinary uses,including radiography or radiotherapy apparatus : --- For other | 12.5 | E-8 |
| 902230 | uses X-RAY TUBES | 12.5 | E-8 |
| 90223000 | -- X-ray tubes

str. 543

| | |
| 902290 90229010 | X-RAY/HI TNSN C PNL ---- X-ray valves | 12.5 | E-5 |
| 90229020 | ---- Radiation generation units | 12.5 | E-5 |
| 90229030 | | | |
| 90229040 | ---- Radiation beam delivery units ---- X-ray examination or treatment table, chairs and the like | 12.5 12.5 | E-5 E-5 |
| 90229090 | ---- Other | 12.5 | |
| 902300 | | | E-5 |
| 90230010 | IN,APP,MOD DEMO USE | 12.5 | E-8 |
| | ---- Teaching aids | | |
| 90230090 902410 | ---- Other FOR TESTING METALS | 12.5 | E-8 |
| 90241000 902480 | -- Machines and appliances for testing metals | 12.5 | E-8 |
| | O TEST HARD,STRNGTH | | |
| 90248010 | ---- For testing textiles, paper and paperboard | 12.5 | E-8 |
| 90248091 | --- Other : ----- For testing hardness | 12.5 | E-8 |
| 90248099 | --- Other : ----- Other | | |
| 902490 | PARTS FOR 902490 | 12.5 | E-8 |
| 90249000 | -- Parts and accessories | 12.5 | E-8 |
| 902511 | THERM,N CMBN WOIN | | |
| 90251110 | ---- Clinical thermometers | 12.5 | E-8 |
| 90251190 | ---- Other | 12.5 | E-8 |
| 902519 90251910 | OTHER 902511 thermometers | 12.5 | E-8 |
| 90251920 | ---- Digital | | E-8 |
| 90251990 | ---- Pyrometers | 12.5 | E-8 |
| 902580 | ---- Other O HYDR/HYGR MTR,ETC | 12.5 | |
| 90258010 | ---- Hydrometers and similar floating instruments instruments | 12.5 | E-8 |
| 90258020 | ---- Barometers, not combined with other | 12.5 | E-8 |
| 90258030 | ---- Lactometer | 12.5 | E-8 |
| 90258090 902590 | ---- Other PARTS FOR 9025 | 12.5 | E-8 |
| 90259000 | -- Parts and accessories FLOW/LEV | 12.5 | E-8 |
| 902610 | MEAS/CHECK | | |
| 90261010 | ---- Flow meters | 0 | E-0 |
| 90261020 | ---- Level gauges ---- Other | 0 0 | E-0 E-0 |
| 90261090 902620 | MEAS/CHECK PRESSURE -- For measuring or checking pressure | | |
| 90262000 902680 | O MEAS/CHEK LQ/GS V | 0 | E-0 |
| 90268010 | ---- Heat meters | 0 | |
| 90268090 | ---- Other | 0 | E-0 |
| 902690 | MEAS/CHECK LQ/GAS V | | E-0 |
| 90269000 | -- Parts and accessories | | |
| 902710 | GAS/SMOKE ANALYSIS | 0 | E-0 |
| 90271000 | -- Gas or smoke analysis apparatus | 12.5 | E-8 |
| 902720 | CHROMTGRPH+ELECTRPH | | |
| 90272000 | -- Chromatographs and electrophoresis instruments | 0 | E-0 |
| 902730 90273010 | SPCTMTR SPCTRPHTMTR ---- Spectrometers | | |
| | | 0 | E-0 |
| 90273020 | ---- Spectrophotometers | 0 | E-0 |
| 90273090 902740 | ---- Other | 0 | E-0 |
| | EXPOSURE METERS | | |
| 90274000 | -- Exposure meters | 12.5 | E-0 |
| 902750 | O USE OPT RADIATION | | |
| 90275010 | ---- Photometers | 0 | E-0 |
| 90275020 90275030 | ---- Refractometers ---- Polarimeters | 0 0 | E-0 E-0 |
| 90275090 902780 | ---- Other O PH CH MEAS VSCSTY | 0 | E-0 |
| 90278020 90278030 | ---- Calorimeters ---- Instruments and apparatus for measuring the surface or | 0 0 | E-0 E-0 |
| | interfocial tension of liquids ---- Nuclear magnetic resonance instruments | | |
| | ---- Other | | |
| 90278040 | | 0 | |
| 90278090 | | | E-0 |
| 902790 | | | E-0 |
| 90279010 | Parts and accessories of products of heading 9027, other than for gas or smoke analysis apparatus and microtomes

str. 544

| 0 | |
| 90279020 | ---- Microtomes, including parts and accessories thereof | 12.5 12.5 12.5 | E-0 E-0 |
| 90279090 902810 | ---- Printed circuit assemblies for the goods of sub-heading 9027 80 ---- Other GAS METERS | | E-0 |
| 90281000 | -- Gas meters | | |
| | | | E-8 |
| | | 12.5 | |

| HS Code | Description | Base rate (1.4.2006) | Staging Category |

| (2002) 902820 | LIQUID METERS | | |
| 90282000 | -- Liquid meters | 12.5 | E-8 |
| 902830 | ELECTRICITY METERS | | |
| 90283010 | ---- For alternating current | 12.5 | EXC |
| 90283090 | ---- Other | 12.5 | EXC |
| 902890 | PTS/ACC FOR 9028 | 12.5 | E-8 |
| 90289010 90289090 | ---- For electricity meters ---- Other | 12.5 | E-8 |
| 902910 | REV+PRODTN COUNT,ET | 12.5 | EXC |
| 90291010 | ---- Taximeters | | EXC |
| 90291090 | ---- Other | 12.5 | |
| 902920 90292010 | SPEED+TACHMTR;STROB ---- Tachometers, non-electrical | 12.5 | EXC |
| 90292020 | ---- Speedometers, non-electrical ---- Stroboscopes | | EXC |
| 90292030 | | 12.5 | |
| 90292090 | ---- Other PARTS FOR 9029 | 12.5 | EXC |
| 902990 | | 12.5 | EXC |
| 90299000 | | 12.5 | |
| 903010 | -- Parts and accessories | | E-8 |
| 90301000 | MEAS/DETCT ION RADN -- Instruments and apparatus for measuring or detecting ionising radiations| 12.5 | E-8 |
| 903020 90302000 | CATH-RAY OSCSCP/GRP -- Cathode-ray oscilloscopes and cathode-ray oscillographs | | |
| | MLTIMTR,N RECRD DVC | 12.5 | E-8 |
| 903031 90303100 | - Other instruments and apparatus, for measuring or checking voltage, current, resistance or power, without a recording device : --- | | |
| 903039 | MEAS VOLT,ET,N R DV | | |
| | ---- Ammeters, volt meters and watt meters | 12.5 | E-8 |
| 90303910 | ---- Spectrum resistance meters ---- Capacitance meter | 12.5 | E-8 |
| 90303920 | | 12.5 | E-8 |
| 90303930 | | 12.5 | E-8 |
| 90303940 | ---- Frequency measuring apparatus ---- Megar meters | | E-8 |
| 90303950 90303990 | ---- Other | 12.5 12.5 12.5 | E-8 E-8 |
| 903040 | OT F TELECOMMUNCATN | 0 | |
| 90304000 | -- Other instruments and apparatus, specially designed for telecommunications (for example,cross-talk meters, gain measuring | | E-0 |
| | instruments,distortion factor meters, psophometers) | | |
| 903082 | CHECK S-CONDCT WAFR - Other instruments and apparatus : --- For measuring or checking | | |
| 90308200 | semiconductor wafer or device | 0 | E-0 |
| 903083 90308300 | O APP WRECORD DVCE - Other instruments and apparatus : --- Other, with a recording device | 12.5 | E-8 |
| 903089 90308910 | O MEAS/CHECK EL QTY ---- Scintillator counters | 12.5 | E-8 |
| 90308920 | ---- Vectroscope | | |
| 90308990 | | 12.5 12.5 | E-8 |
| 903090 | ---- Other Parts and accessories of instruments and apparatus for | | |
| | | | E-8 |
| | measuring or checking semiconductor wafers or devices ---- Of meters and counters | 12.5 12.5 | E-0 |
| 90309010 90309090 903110 90311000 | ---- Other BALANCE MECHNCL PTS -- Machines for balancing mechanical parts TEST BENCHES | 12.5 | E-0 E-8 |
| 903120 90312000 903130 90313000 | -- Test benches PROFILE PROJECTORS | 12.5 12.5 | E-8 |
| | -- Profile projectors | | E-8 |
| 903141 | OP INSPCT S-CON WFR - Other optical instruments and appliances : --- For inspecting | | |
| | semiconductor wafers, or devices or for inspecting photo-masks or reticles used in manufacturing semiconductor devices | | E-0 |
| 90314100 | Optical instruments and appliances for measuring surface | 0 12.5 | E-0 |
| 903149 90314900 903180 90318000 | particle contamination on semiconductor wafers - Other optical instruments and appliances : --- Other OT FOR MEAS+CHECKNG -- Other instruments, appliances and machines Parts and accessories of optical instruments and appliances for inspecting semiconductor wafers or devices or for inspecting masks, photo masks or reticles used in manufacturing | 12.5 | E-5 |
| 903190 | semiconductor devices -- Parts and accessories THERMOSTATS ---- For refrigerating and air-conditioning appliances and machinery | 12.5 | E-0 |
| 90319000 903210 90321010 | ---- Other MANOSTATS | 12.5 | E-5 |
| 90328100 903289 | - Other instruments and apparatus : --- Hydraulic or pneumatic NT THRMOSTAT,MNSTAT ---- Electronic automatic regulators | 12.5 | E-8 |
| 903281 | | 12.5 | |
| 90321090 903220 | ---- For refrigerating and air-conditioning appliances and machinery ---- Other | 12.5 | E-8 E-8 |
| 90322010 90322090 | | 12.5 | E-5 |
| | HYDRAULIC/PNEUMATIC | | |
| 90328910 90328990 903290 | | 12.5 | E-5 |
| | ---- Other PARTS FOR 9032 | 12.5 | E-5 |

| HS Code (2002) | Description | Base rate (1.4.2006) | Staging Category |

| 90329000 903300 | -- Parts and accessories OT PARTS FOR CHAP90 -PARTS AND ACCESSORIES (NOT SPECIFIED OR INCLUDED| 12.5 | E-0 |
| 90330000 | ELSEWHERE IN THIS CHAPTER) FOR MACHINES, | 12.5 | E-8 |
| 910111 | APPLIANCES,INSTRUMENTS OR APPARATUS OF CHAPTER 90 BT,P MET,MEC DS,WRS | | |
| 91011100 | - Wrist-watches, electrically operated whether or not incorporating a stop-watch facility : --- With mechanical display only | 12.5 | E-8 |
| 910112 | BT,P MET,OP-EL D,WR | | |
| 91011200 | - Wrist-watches, electrically operated whether or not incorporating | 12.5 | E-8 |
| 910119 | O,BAT,PREC MET,WRST a | | |
| | a stop-watch facility : --- With opto-electronic display only | | |
| 91011900 | - Wrist-watches, electrically operated whether or not incorporating | | |
| | stop-watch facility : --- Other | 12.5 | E-8 |
| 910121 | AUT,N-BA,P MET,WRST | | |
| 91012100 | - Other wrist-watches, whether or not incorporating a stop-watch facility : --- With automatic winding | 12.5 | E-8 |
| 910129 | N-BAT,PREC MET,WRST | | |
| 91012900 | - Other wrist-watches, whether or not incorporating a stop-watch facility : --- Other | 12.5 | E-8 |
| 910191 | O,ELEC,P MET,N WRST | | |
| 91019110 | ---- Pocket watches | 12.5 | E-8 |
| 91019120 | ---- Stop watches | 12.5 | E-8 |
| 91019190 | | | E-8 |
| 910199 | ---- Other O,PRE MET,N BAT/WRS | 12.5 | |
| 91019910 | ---- Pocket watches | 12.5 | E-8 |
| 91019920 | ---- Stop watches | 12.5 | E-8 |
| 91019990 | ---- Other | | |
| 910211 | BAT,WRST,W MECH DIS | 12.5 | E-8 |
| 91021100 | - Wrist-watches, electrically operated, whether or not incorporating a stop-watch facility : --- With mechanical display only | 12.5 | E-8 |
| 91021200 | - Wrist-watches, electrically operated, whether or not incorporating a stop-watch facility : --- With opto-electronic display only | 12.5 | E-8 |
| 910219 | BAT,WRST,W OT DISPL | | |
| 91021900 | - Wrist-watches, electrically operated, whether or not

str. 546

incorporating a stop-watch facility : --- Other | 12.5 | |
| 910221 | AUTOM,WRST,N BATTRY | | E-8 |
| | - Other wrist-watches, whether or not incorporating a stop-watch | 12.5 | |
| 910229 | N BATT,BSE-MET,WRST | | E-8 |
| 91022100 | facility : --- With automatic winding | | |
| 910291 | BAT,BSE MET,NT WRST | | |
| 91022900 | - Other wrist-watches, whether or not incorporating a stop-watch | 12.5 | E-8 |
| 91029120 | ---- Pocket watches | | |
| 91029110 | facility : --- Other | 12.5 | E-8 |
| 91029190 | | 12.5 | E-8 |
| 910299 | ---- Stop watches BSE MET,N BATT/WRST | | |
| | ---- Other | 12.5 | E-8 |
| | -- Other | 12.5 | |
| 91029910 91029920 | ---- Pocket watches ---- Stop watches | 12.5 | E-8 |
| 91029990 910310 | ---- Other | 12.5 12.5 | E-8 |
| | CLK WWCHMV,N | | E-8 |
| | 9104 | | |
| 91031000 | -- Electrically operated | 12.5 | E-8 |
| 910390 | CLK WWCHMV,N 9104 | | |
| 910400 | VEHCL INSTR PAN CLK | | E-8 |
| 91039000 | -INSTRUMENT PANEL CLOCKS AND CLOCKS OF A SIMILAR | | |
| 91040000 910511 | TYPE FOR VEHICLES, AIRCRAFT, SPACECRAFT OR VESSELS ALRM,ELECTRCLY-OPER | 12.5 | E-5 |
| 91051100 | - Alarm clocks : --- Electrically operated | | |
| 910519 | ALRM,N ELECTRC-OPER | 12.5 | E-8 |
| 91051900 | - Alarm clocks : --- Other | 12.5 | EXC |
| 910521 | WALL,ELECTRCLY-OPER | | |
| 91052100 910529 | - Wall clocks : --- Electrically operated | 12.5 | E-8 |
| 91052900 | WALL,N ELECTRC-OPER - Wall clocks : --- Other | 12.5 | E-8 |
| 910591 | OTH,ELECTRICLY-OPER | | |
| 91059100 | - Other : --- Battery, accumulator or mains powered | 12.5 | E-8 |
| 910599 91059910 | OT,N ELECTRCLY-OPER | 12.5 12.5 | E-8 |
| 91059990 910610 91061000 | ---- Time pieces ---- Other | 12.5 | E-8 E-8 |
| 910690 910811 | TIME REGSTR/RECORDR -- Time-registers; time-recorders | | |
| 910620 91062000 | PARKING METERS -- Parking meters O MEAS/REC/IND TIME | 12.5 | E-8 |
| | SYNCHRONOUS MOTOR | | |
| | WITH | 12.5 | E-8 |
| | BATTRY,MECH DISP,ET | | E-8 |
| | -- Other CLK/WTCH TIME SWTCH | 12.5 | |
| 91069000 910700 | | | |
| 91070000 | | | |
| | -TIME SWITCHES WITH CLOCK OR WATCH MOVEMENT OR | | |

| HS Code | Description | Base rate (1.4.2006) | Staging Category |

| (2002) | - only or with a | | |
| 91081100 | Electrically operated : --- With mechanical display to which a mechanical display can be | 12.5 | E-8 |
| 910812 | device incorporated OPTO-ELECTRONC DISP| | |
| 91081200 | - Electrically operated : --- With opto-electronic display only | 12.5 | E-8 |
| 910819 91081900 | OTHER BATTERY - Electrically operated : --- Other | 12.5 | E-8 |
| 910820 91082000 | W/ AUTOMATC WINDING -- With automatic winding | 12.5 | E-8 |
| 910890 91089000 | WATCH MOVEMETNS, COMPLETE AND ASSEMBLED, NESOI -- Other | 12.5 | E-8 |
| 910911 91091100 | CM+AS BT/AC ALCLK M - Electrically operated : --- Of alarm clocks | 12.5 | E-8 |
| 910919 91091900 | BAT/AC,CM+AS,CLK MV - Electrically operated : --- Other CLK MV,COM+ASS | 12.5 | E-8 |
| 910990 91099000 911011 | MECH -- Other | 12.5 | E-8 |
| 91101100 | UN/PTLY ASS WMVMNT - Of watches : --- Complete movements, unassembled or partly | 12.5 | E-8 |
| 911012 91101200 | assembled (movement sets) WCH MOVM,ASS,INCOMP - Of watches : --- Incomplete movements, assembled | 12.5 | E-8 |
| 911019 91101900 | Rough movements of watches - Of watches : --- Rough movements CLK MOV,UN/PTLY ASS | 12.5 | |
| 911090 91109000 | -- Other | 12.5 | E-8 E-8 |
| 911110 91111000 | PREC MET/CLAD WCAS -- Cases of precious metal or of metal clad with precious metal | 12.5 | E-8 |
| 911120 91112000 | GLD/SILV-PL WAT CAS -- Cases of base metal, whether or not gold- or silver-plated WATCH CASES, NESOI | 12.5 | E-8 |
| 911180 | -- Other cases | 12.5 | E-8 |
| 91118000 | WATCH CASE PARTS -- Parts | | |
| 911190 91119000 911220 | CLOCK CASES & CASES OF SIM TYPE FOR GOODS OF CH 9 | 12.5 | E-8 |
| 911320 91132010 91132090 911390 | ---- For clocks CLCK/WATCH PLTE,BRIDG ---- For watches ---- For clocks O CLOCK/WATCH PARTS ---- For watches ---- For clocks UPRIGHT PIANOS -- Upright pianos | 12.5 12.5 | E-8 |
| 911290 91139010 91139090 91141010 | CLOCK CASE PARTS -- Parts MET/PREC MET WTCH B ---- Parts ---- Other NON-MET WATCH BANDS ---- Parts | 12.5 12.5 12.5 | E-8 E-8 E-8 |
| 91129000 911310 91131000 | -- Of precious metal or of metal clad with precious metal | | |
| | BSE MET WATCH BANDS | 12.5 | E-8 |
| 911410 | ---- Other CLOCK/WATCH SPRINGS ---- For watches ---- For clocks | 12.5 12.5 | E-8 E-8 |
| 91141020 911420 91142000 | CLOCK/WATCH JEWELS -- Jewels | 12.5 | E-8 |
| 911430 91143010 | CLOCK/WATCH DIALS ---- For watches | | E-8 |
| 91143020 911440 | | 12.5 12.5 | E-8 E-8 |
| 91144010 91144020 911490 | | 12.5 12.5 | E-8 E-8 |
| 91149010 91149020 | | 12.5 12.5 | E-8 E-8 |
| 920110 92011000 | GRAND PIANOS | 12.5 | E-8 |
| 920120

str. 547

92012000 920190 | -- Grand pianos HARPSICHORDS,OTHER | 12.5 | E-8 |
| 92019000 920210 | -- Other | 12.5 | E-8 |
| 92021000 920290 | PLAYED WITH A BOW -- Played with a bow | 12.5 | E-8 |
| 92029000 920300 | NOT PLAYED WITH BOW -- Other ORGN,ET,FREE MET RD | 12.5 | E-8 |
| 92030010 92030090 920410 | ---- Harmoniums and similar key board instruments with free metal reeds ---- Other | 12.5 12.5 | E-8 E-8 |
| 92041000 920420 | ACCORDIONS,ETC -- Accordions and similar instruments ORGANS | 12.5 | E-8 |
| 92042000 920510 | MOUTH -- Mouth organs | 12.5 | E-8 |
| 92051000 920590 | BRASS -- Brass-wind instruments NOT BRASS | 12.5 | E-8 |
| 92059010 92059020 | ---- Flutes ---- Clarinets | 12.5 12.5 | E-8 E-8 |

| HS Code (2002) | Description | Base rate (1.4.2006) | Staging Category |

| 92059090 920600 | ---- Other PERCUSSION | 12.5 | E-8 |
| 92060000 | -PERCUSSION MUSICAL INSTRUMENTS (FOR EXAMPLE, DRUMS,XYLOPHONES, CYMBOLS, CASTANETS, MARACAS)| 12.5 | E-8 |
| 920710 | KEYBOARD | | |
| 92071000 | -- Keyboard instruments, other than accordions | 12.5 | E-8 |
| 920790 92079000 | NOT KEYBOARD -- Other | 12.5 | E-8 |
| 920810 92081000 | MUSIC BOXES | 12.5 | E-8 |
| 920890 | -- Musical boxes Othr musical insrmnts of ch 92; decy call,whistles & othr blown signalling insrmnts | 12.5 | E-8 |
| 92089000 920910 | -- Other METRNOME,TUNNG FRKS | | |
| 92091000 920920 | -- Metronomes, tuning forks and pitch pipes MUSIC BOX MECHANISM | 12.5 | E-8 |
| 92092000 920930 | -- Mechanisms for musical boxes STRINGS | 12.5 | E-8 |
| 92093000 920991 | -- Musical instrument strings | 12.5 | E-8 |
| 92099100 920992 | PIANOS - Other : --- Parts and accessories for pianos OTHER FOR STRING | 12.5 | E-8 |
| 92099200 | - Other : --- Parts and accessories for the musical instruments of heading 9202 | | |
| 920993 92099300 | KEYBOARD | 12.5 | |
| 920994 92099400 | PIPE ORGAN - Other : --- Parts and accessories for the musical instruments of heading 9203 OF HEADING 9207 - Other : --- Parts and accessories for the musical instruments of heading 9207 | 12.5 12.5 | E-8 E-8 E-8 |
| 930629 93062900 930630 93063000 | AIR GUN PLLT;OT PTS - Shotgun cartridges and parts thereof; air gun pellets : --- Other OT CARTRIDGES+PARTS -- Other cartridges and parts thereof BOMB MINES;OTH AMMO | 12.5 12.5 | E-8 E-8 |
| 930690 93069000 930700 | -- Other SWRDS,CUTLS,BAYONET | 12.5 | E-8 |

| HS Code (2002) | Description | Base rate (1.4.2006) | Staging Category |

| 93070000| -SWORDS, CUT LASSES, BAYONETS, LANCES AND SIMILAR ARMS AND PARTS THEREOF AND SCABBARDS AND SHEATHS THEREFOF | | |
| | | 12.5 | E-8 |
| 940110 | AIRCRAFT -- Seats of a kind used for aircraft | | |
| 94011000 | | 12.5 | E-8 |
| 940120 94012000 | MOTOR VEHICLES -- Seats of a kind used for motor vehicles | 12.5 | EXC |
| 940130 | SWIV,ADJ HGT,N DENT | | |
| 94013000 940140 | -- Swivel seats and variable height adjustment N-GARDN,CONV TO BED | 12.5 | E-8 |
| | -- Seats other than garden seats or camping equipment, convertible into beds | 12.5 | E-8 |
| 94014000 | CANE,OSIER,BAMB,ETC | 12.5 | E-8 |
| 940150 94015000 | -- Seats of cane, osier, bamboo or similar materials OT WOOD FRME,UPHOLS | | |
| 940161 94016100 | - Other seats, with wooden frames : --- Upholstered | 12.5 | E-8 |
| | O WOOD FRME,NT UPHL | | |
| 940169 | | | |
| | - Other seats, with wooden frames : --- Other | | |
| 94016900 | OT MET FRAME,UPHLST | 12.5 | E-8 |
| 940171 94017100 | - Other seats, with metal frames : --- Upholstered OT MET FRME,N UPHLS | 12.5 | E-8 |
| 940179 94017900 | - Other seats, with metal frames : --- Other NOT METL/WOOD FRAME | 12.5 | E-8 |
| 940180 | -- Other seats | 12.5 | E-8 |
| 940540 | OTHR ELEC LAMPS,ETC | | E-8 |
| 94018000 940190 94019000 | N MED,BARB,DENT,ETC -- Parts | 12.5 | E-8 |
| 940210 | DENT/BARBR CHRS,PTS ---- Dentists' chairs and parts thereof | 12.5 | E-8 |
| 94021010 | | | |
| 94021090 | ---- Other | 12.5 | E-8 |
| | FURN,N DEN/BRBR CHR | 12.5 | E-8 |
| 940290 94029010 | ---- Hospital beds with mechanical fittings | | |
| 94029020 94029090 | ---- Parts ---- Other | 12.5 12.5 | E-8 E-8 |
| 940310 | METAL,USED IN | | |
| | OFFIC ---- Of steel | | E-8 |
| 94031010 94031090 | ---- Other | 12.5 12.5 | E-8 |
| 940320 | OTHER METAL | | E-8 |
| 94032010 | ---- Of steel | 12.5 | |
| 94032090 940330 | ---- Other | 12.5 | E-8 |
| | WOODEN,OFFICE ---- Cabinetware | 12.5 12.5 | E-8 E-8 |
| 94033010 94033090 940340 94034000 | ---- Other WOODEN,KITCHEN -- Wooden furniture of a kind used in the kitchen | 12.5 | E-8 |
| 940350 | WOODEN,BEDROOM ---- Bed stead ---- Other | 12.5 | E-8 |
| 94035010 94035090 | | | |
| | WOOD | 12.5 | E-8 |
| 940360 94036000 | OTHER -- Other wooden furniture | 12.5 | E-8 |
| 940370 94037000 | PLASTIC -- Furniture of plastics | 12.5 | SEN |
| 940380 | OT CANE/BAMBOO FURN | | |
| 94038010 | ---- Furniture of wicker work or bamboo | 12.5 | E-8 |
| 94038090 | ---- Other OTHER | 12.5 | E-8 |
| 940390 | 9403 -- Parts | | |
| 94039000 | | 12.5

str. 548

| |
| 940410 94041000 | MATTRESS SUPPORTS -- Mattress supports | 12.5 | E-8 E-8 |
| 940421 94042110 | MATTRESS RUBB/PLSTC ---- Of rubber | | |
| | ---- Of plastic | 12.5 | E-8 |
| 94042190 | | | |
| 940429 | MATTRESS,NOT 940421 ---- Spring interior | 12.5 | E-8 E-8 |
| 94042910 94042990 | ---- other | 12.5 12.5 | E-8 |
| 940430 94043010 | SLEEPING BAGS ---- Filled with feathers or | | E-8 |
| | down | 12.5 | E-8 |
| 94043090 | ---- Other | 12.5 | E-8 |
| 940490 94049011 94049019 | OTHER,NOT MATTRESS --- Quilts : ----- Filled with feathers or down --- Quilts : ----- Other | 12.5 12.5 | E-8 E-8 |
| 94049091 94049099 940510 | --- Other : ----- Filled with feathers or down --- Other : ----- Other | 12.5 | E-8 E-8 |
| 94051010 | CEILNG/WALL,N PUBLC | 12.5 | |
| 94051020 | ---- Hanging lamps, complete fittings ---- Wall lamps | 12.5 | E-8 |
| 94051090 940520 | ---- Other | 12.5 | |
| 94052010 | ELEC,TABLE,DESK,BED ---- Table lamps, complete fittings | 12.5 | E-8 E-8 |
| | | 12.5 | |
| | ---- Other | | E-8 |
| 94052090 | | | |
| 940530 | FOR CHRISTMAS TREES | 12.5 | |
| 94053000 | | | |
| | -- Lighting sets of a kind used for Christmas trees | | |
| | | 12.5 | |

| HS Code | Description | Base rate | Staging |

| (2002) | | (1.4.2006) | Category |
| 94054010 | ---- Searchlights and sportlights | 12.5 | E-8 |
| 94054090 | ---- Other | 12.5 | E-8 |
| 940550 94055010 | NON-ELEC LAMPS,FITT ---- Hurricane lanterns | 12.5 | E-8 |
| 94055020 | ---- Miner's safety lamps | 12.5 | E-8 |
| 94055031 | --- Oil pressure lamps : ----- Kerosene pressure lanterns | 12.5 | E-8 |
| 94055039 | --- Oil pressure lamps : ----- Other | 12.5 | E-8 |
| 94055040 | ---- Solar lanterns or lamps | 12.5 | E-8 |
| 94055051 | --- Other oil lamps : ----- Metal | 12.5 | E-8 |
| 94055059 940560 | --- Other oil lamps : ----- Other | 12.5 | E-8 |
| | ILLUMINATED SIGNS | | |
| 94056010 | ---- Of plastic | 12.5 | E-8 |
| 94056090 940591 | ---- Of other materials GLASS PARTS F LAMPS | 12.5 | E-8 |
| 94059100 | - Parts : --- Of glass | 12.5 | E-8 |
| 940592 | PLASTIC PART F LAMP - Parts : --- Of plastics | 12.5 | E-8 |
| 94059200 | | | |
| 940599 94059900 | OTHER PARTS 9505 - Parts : --- Other | | |
| 940600 | PREFABRIC BUILDINGS | 12.5 | E-8 |
| | | 12.5 | E-8 |
| 94060011 94060019 | --- Green houses : ----- Green house - in ready to assemble sets | | |
| 94060091 | --- Green houses : ----- Other --- Other : ----- Prefabricated housing material | 12.5 12.5 | E-8 E-8 |
| 94060092 | --- Other : ----- Prefabricated construction for cold storage | 12.5 | E-8 |
| 94060093 | --- Other : ----- Silos for storing ensilage | 12.5 | E-8 |
| 94060099 | ---- Other | 12.5 | E-8 |
| 950100 | RDDN BY CHLD;DLL ST | | |
| 95010010 | ---- Wheel toys designed to be ridden by children;dolls carriages | 12.5 | E-8 |
| 95010090 | ---- Parts | 12.5 | E-8 |
| 950210 | DOLLS ---- Of | 12.5 | |
| 95021010 | wood ---- Of metal | | SEN |
| 95021020 95021030 | ---- Of plastics | 12.5 | SEN |
| 95021090 | ---- Other | 12.5 | SEN |
| | GARMNT,FOOT+HEAD WR | 12.5 | SEN |
| 950291| - Parts and accessories : --- Garments and accessories therefor, foot- | | |
| 95029100 950299 | wear and headgear DOLL PARTS+ACCESSOR | 12.5 | E-8 |
| | ELECT TRAINS+ACCESS -- Electric trains, including tracks, signals and other accessories | 12.5 | E-8 |
| 95029900 950310 | - Parts and accessories : --- Other | | |
| 95031000 950320 | therefor MODEL ASSEMBLY KITS | 12.5 | E-8 |
| 95032000 | | | E-8 |
| 950330 95033000 | -- Reduced-size ('scale') model assembly kits,whether or not working models, excluding those of sub-heading 9503 10 CONSTRUCTION SETS -- Other construction sets and constructional toys | 12.5 12.5 | E-8 |
| 950349 95034910 95034920 | TOY ANIMAL/NONHUMAN ---- Of wood ---- Of metal | 12.5 | SEN |
| 95034930 | ---- Of plastics | 12.5 | SEN |
| 95034990 950350 | ---- Other | 12.5 | SEN |
| | TOY MUSICAL INSTRUM | 12.5 | SEN |
| 95035010 95035090 | ---- Instruments and apparatus | | |
| | | 12.5 | |
| 950360 | ---- Parts PUZZLES

str. 549

| 12.5 | E-8 E-8 |
| 95036010 95036090 | ---- Of wood ---- Other | 12.5 | E-8 |
| | | 12.5 | E-8 |
| 950370 | PUT UP IN SET,OUTFT ---- Of plastics | 12.5 | E-8 |
| 95037010 95037090 | ---- Other WITH A MOTOR | | |
| 950380 | | 12.5 | E-8 |
| 95038010 | ---- Toys and models ---- Parts | 12.5 | E-8 |
| | OTHER 9503 | 12.5 | E-8 |
| 95038090 950390 | ---- Toy weapons | 12.5 | E-8 E-8 |
| 95039010 95039020 95039090 | ---- Other toys ---- Parts VIDEO WITH TV | 12.5 12.5 12.5 | E-8 E-8 |
| 950410 95041000 950420 | -- Video games of a kind used with a television receiver BILLIARDS | | E-8 |
| 95042000 950430 | -- Articles and accessories for billiards | 12.5 | |
| 95043010 95043020 95043090 | COIN/TOKEN GAMES ---- Carom Board, with or without coins and strikers | 12.5 | E-8 |
| | ---- Automatic bowling alley equipment ---- Other | 12.5 | E-8 E-8 |
| 950440 95044000 | PLAYING CARDS | | |
| 950490 95049010 | -- Playing cards | 12.5 12.5 | E-8 |
| | COIN/TOKEN ---- Chess set, all types | 12.5 | |
| | | | E-8 |
| | GAMES,NT | | |

| HS Code | Description | Base rate | Staging Category |

| (2002) 95049090 | Other | (1.4.2006) | E-8 |
| 950510 | ---- CHRISTMAS RELATED | 12.5 | |
| 95051000 | -- Articles for Christmas festivities OTHER 9505 | 12.5 | E-8 |
| 950590 95059010 | ---- Magical equipments | 12.5 | E-8 |
| 95059090 950611 | ---- Other SNOW-SKIS | 12.5 | E-8 |
| 95061100 | - Snow-skis and other snow-ski equipment : --- Skis | 12.5 | E-8 |
| 950612 | SNOW-SKI BINDINGS - Snow-skis and other snow-ski equipment : --- Ski-fastenings (ski- bindings)| | |
| 95061200 | OTH SNOW-SKI EQUIP | 12.5 | E-8 |
| 950619 95061900 | - Snow-skis and other snow-ski equipment : --- Other SAILBOARDS | 12.5 | E-8 |
| 950621 95062100 | - Water-skis, surf-boards, sailboards and other water-sport equipment : --- Sailboards | 12.5 | E-8 |
| 950629 | OTH WATER & SAILBRD - Water-skis, surf-boards, sailboards and other water-sport equipment | | |
| 95062900 | : --- Other GOLF CLUBS,COMPLETE | 12.5 | |
| 950631 95063100 | - Golf clubs and other golf equipment : --- Clubs, complete GOLF BALLS | 12.5 | E-8 E-8 |
| 950632 95063200 950639 | - Golf clubs and other golf equipment : --- Balls GOLF,NOT CLUB+BALL | 12.5 | E-8 |
| 95063900 | - Golf clubs and other golf equipment : --- Other | | |
| 950640 | TABLE-TENNIS -- Articles and equipment for table-tennis | 12.5 | E-8 |
| 95064000 | RACKET,TENNS/BADMIN | 12.5 | E-8 |
| 950651 95065100 950659 | - Tennis, badminton or similar rackets, whether or not strung : --- Lawn-tennis rackets, whether or not strung | 12.5 | E-8 |
| 95065910 95065990 950661 95066100 | BADMINTON RACKETS ---- Squash or racketball badminton rackets,whether or not strung ---- Other LAWN-TENNIS BALLS - Balls, other than golf balls and table-tennis balls : --- Lawn-tennis | 12.5 | E-8 E-8 |
| 950662 95066990 950670 95067000 950691 | INFLATABLE BALLS ---- Worked tortoise-shell and articles thereof ---- Worked mother-of-pearl and articles thereof ---- Worked bone (excluding whale bone) and articles thereof | 12.5 12.5 | E-8 |
| 95066210 95066220 95066230 | ---- Volley ball ---- Basket ball | 12.5 | E-8 E-8 E-8 |
| | ---- Football | | |
| 95066290 950669 | ---- Other BALLS | 12.5 12.5 12.5 | E-8 |
| 95066910 95066920 95066930 95066940 | OTHER ---- Hockey ball ---- Cricket ball ---- Golf ball ---- Rugby ball ---- Other ICE+ROLLER SKATES -- Ice skates and roller skates, including skating boots with skates | 12.5 12.5 12.5 12.5 12.5 12.5 | E-8 E-8 E-8 E-8 |
| 95069110 95069190 950699 95069910 95069920 95069930 | attached GYM+OTHER ATHLETIC ---- Boxing equipment ---- Other OTHER 9506 ---- Badminton shuttle cocks ---- Leg pads and bats for cricket ---- Shoulder pads for football ---- Hockey sticks and blades ---- Polo sticks including blades, shafts and heads | 12.5 12.5 12.5 | E-8 E-8 E-8 E-8 E-8 E-8 |
| 95069960 | ---- Tennis and badminton racket pressures ---- Shin-guards and elbow or shoulders pads excluding | 12.5 | E-8 E-8 |
| 95069990 950710 | ---- Other | 12.5 | E-8 |
| 95071000 950720 | RODS -- Fishing rods FISH-HOOKS | 12.5 12.5 | E-8 |
| 95072000 950730 95073000 | -- Fish-hooks, whether or not snelled -- Fishing reels | 12.5 | |
| 950790 |

str. 550

| | |
| 95079010 | OTHER 9507 ---- Fish landing and butterfly nets | | E-8 |
| | ---- Other | 12.5 | E-8 |
| 95079090 950810 | TRAVELING CIRCUSES, AND TRAVELING MANAGERIES | | |
| 95089000 960110 | -- Other | 12.5 | E-8 |
| 96011000 960190 | -- Worked ivory and articles of ivory WORKD BONE,CORAL,ET | | E-8 |
| 96019020 96019030 | | 12.5 | E-8 |
| | | 12.5 | E-8 |
| | | | E-8 |
| | | 12.5 | |
| | | 12.5 | |
| | | | E-8 |
| 95069940 | | | E-8 |
| 95069950 | | 12.5 | E-8 |
| | ---- Sports net | 12.5 | E-8 |
| 95069970 | | 12.5 | |
| 95069980 | those for football; waist, thigh and hip protective equipment | | |
| | | | E-8 |
| | REELS | | |
| | | | E-8 |
| | | 12.5 | |
| | | 12.5 | |
| 95081000 950890 | -- Travelling circuses and travelling menageries MERRY-GO-ROUNDS, OTH FAIRGROUND AMUSEM, PARTS,NES | | |
| | WORKED IVORY | 12.5 | |
| 96019010 | | 12.5 | |
| | | 12.5 | |
| | | | E-8 |

| HS Code | Description | Base rate | Staging Category |

| (2002) | horn, coral and other animal carving material and articles | (1.4.2006) | |
| 96019040 | ---- Worked thereof | 12.5 | E-8 |
| 96019090| ---- Other MOLD RESIN,CARV MAT | 12.5 | E-8 |
| 960200 96020010 | ---- Worked vegetable carving material and articles thereof | 12.5 | E-8 |
| 96020020 | ---- Moulded or carved articles of wax, stearin,natural gums and resins and other moulded or carved articles | 12.5 | E-8 |
| 96020030 | ---- Gelatin capsules, empty | 12.5 | E-8 |
| 96020040 | ---- Other articles of unhardened gelatin ---- Other | 12.5 | E-8 |
| 96020090 | BOUND BROOMS,BRUSHS | 12.5 | E-8 |
| 960310 | | 12.5 | EXC |
| 96031000 | -- Brooms and brushes, consisting of twigs or other vegetable materials, bound together,with or without handles | | |
| 960321 96032100 | TOOTH BRUSHES - Tooth brushes, shaving brushes, hair brushes, nail brushes, eyelash brushes and other toilet brushes for use on the person, including such brushes constituting parts of appliances : --- Tooth brushes including | 12.5 | E-8 |
| | dental-plate brushes HAIR & SHAV BRUSHES - Tooth brushes, shaving brushes, hair brushes, nail brushes, eyelash | | |
| 960329 | brushes and other toilet brushes for use on the person, including such | | |
| 96032900 | brushes constituting parts of appliances : --- Other | 12.5 | E-8 |
| | ART/COSMET BRUSHES | | |
| 96033010 | ---- Artist brushes | 12.5 | E-8 |
| 960330 | ---- Brushes for the application of cosmetics | 12.5 | E-8 |
| 96033020 96033090 | ---- Other | 12.5 | E-8 |
| 960340 | PNT BRUSHS,PADS,ROL | | |
| 96034010 | ---- Paint, distemper, varnish or similar brushes (other than brushes of sub-heading 9603 30); | 12.5 | E-8

str. 551

|
| 96034020 | ---- Paint pads and rollers | 12.5 | E-8 |
| 960350 96035000 | OTHR BRUSHS FR MACH -- Other brushes constituting parts of machines,appliances or O H-OP MECH SWEEPER | 12.5 | E-8 |
| 960390 96039000 | -- Other | 12.5 | E-8 |
| 960400 | HAND SIEVES,RIDDLES | | |
| 96040000 | -HAND SIEVES AND HAND RIDDLES | 12.5 | E-8 |
| 960500 | TRAVEL TOILET SETS | | |
| 96050010 96050090 | ---- For personal toilet ---- Other | 12.5 12.5 | E-8 E-8 |
| 960610 96061010 | VARIOUS FASTNRS+PTS ---- Press-fasteners, snap-fasteners and press-studs | 12.5 12.5 | E-8 E-8 |
| 96061020 960621 | ---- Parts UNCOV PLASTIC BUTNS - Buttons : --- Of plastics, not covered with textile material | | |
| 96062100 | UNCOV BSE MET BUTNS | 12.5 | E-8 |
| 960622 96062200 | ---- Button of coconut shell or wood ---- Other | 12.5 | E-8 |
| 960629 | | 12.5 | |
| 96062910 | - Buttons : --- Of base metals, not covered with textile material BUTTONS, NESOI | | E-8 |
| 96062990 | | 12.5 | |
| 960630 96063010 | BUTN MOLDS,PTS,BLNK | | E-8 |
| 96063090 | ---- Button blanks ---- Other | 12.5 | E-8 |
| 960711 96071110 | SL FSTNRS WMET SCP | 12.5 | |
| | ---- Zip fasteners | | E-8 |
| 96071190 960719 | ---- Other | 12.5 | E-8 |
| | | 12.5 | E-8 |
| 96071910 | | | |
| 96071990 | SLIDE FASTENERS ---- Zip fasteners | 12.5 | E-8 E-8 |
| 960720 96072000 | ---- Other SLIDE FASTENER PTS | 12.5 | |
| | -- Parts | 12.5 | E-8 |
| 960810 | BALL POINT PENS | | E-8 |
| 96081010 | ---- With liquid ink ( for rolling ball pen) | 12.5 12.5 | E-8 |
| 96081090 960820 96082000 960831 | ---- Other FELT-TIP PENS/MARKR -- Felt tipped and other porous-tipped pens and markers INDIA INK DRAW PENS | 12.5 | E-8 |
| 96083190 960839 | ---- Other FOUNTAIN+OTHER PENS ---- High value writing instruments including fountain pens and ball | 12.5 | E-8 E-8 |
| 96083110 | ---- Stylograph pens | 12.5 | |
| 96083910 | point pens (US $ 100 and above c.i.f. per unit) ---- With body or cap of precious metal or rolled precious metal | 12.5 12.5 | E-8 E-8 |
| 96083920 96083931 | --- Other fountain pen : ----- With body or cap of precious metal or rolled precious metal | | E-8 |
| 96083939 | --- Other fountain pen : ----- Other rolled precious | 12.5 | |
| | --- Other : ----- With body or cap of precious metal or | | |
| | | 12.5 | |
| 96083991 | | | E-8 |
| 96083999 | | | |
| | metal Other : ----- Other | 12.5 | E-8 |
| | PENCLS | | |
| 960840 96084000 | --- PROPEL/SLIDE -- Propelling or sliding pencils | 12.5 12.5 | E-8 E-8 |
| 960850 96085000 | PEN AND PENCIL SETS -- Sets of articles from two or more of the foregoing sub-headings | 12.5 | E-8 |

| HS Code | Description | Base rate | Staging |

| (2002) 960860 | BALL POINT PEN REFL | (1.4.2006) | Category |
| 96086010 | ---- With liquid ink (for rolling ball-pen) | 12.5 | E-8 |
| 96086090 960891 | ---- Other PEN NIBS,NIB POINTS | 12.5 | E-8 |
| 96089110 | ---- Nib points for pen| 12.5 | E-8 |
| 96089120 | ---- Nibs of wool felt or plastics for use in the manufacture of porous tip pen or markers | 12.5 | E-8 |
| 96089130 | ---- Other pen nibs | 12.5 | E-8 |
| 96089191 | --- Other : ----- Of metal | 12.5 | E-8 |
| 96089199 | --- Other : ----- Other | 12.5 | E-8 |
| 960899 | PEN PTS,MECH PENCLS | | |
| 96089910 | ---- Pen holders, pencil holders and similar holders | 12.5 | E-8 |
| 96089990 960910 | ---- Other PENCILS AND CRAYONS | 12.5 | E-8 |
| 96091000 | -- Pencils and crayons, with leads encased in a rigid sheath BLCK/COL PENCL LEAD | | E-8 |
| 960920 | | 12.5 | |
| 96092000 960990 | -- Pencil leads, black or coloured PASTLS, CRAYONS,ETC | 12.5 | E-8 |
| 96099010 | ---- Slate pencils | 12.5 | E-8 |
| 96099020 | ---- Other pencils | 12.5 | E-8 |
| 96099030 | ---- Pastels, drawing charcoals and writing or drawing chalks and tailors chalks | 12.5 | E-8 |
| | ---- Other | 12.5 | E-8 |
| 96099090 961000 | SLATE/BOARD FR WRIT | | |
| 96100000 | -SLATES AND BOARDS, WITH WRITING OR | 12.5 | |
| 961100 | DRAWING SURFACES,WHETHER OR NOT FRAMED

str. 552

| | E-8 |
| | DATE/SEAL/# STMPS -DATE, SEALING OR NUMBERING STAMPS, AND THE LIKE (INCLUDING DEVICES FOR PRINTING OR EMBOSSING | 12.5 | E-8 |
| | LABELS), DESIGNED FOR OPERATING IN THE HAND;HAND-OPERATED | | |
| 96110000 | COMPOSING STICKS AND HAND PRINTING SETS INCORPORATING SUCH COMPOSING STICKS | | |
| 961210 96121010 | INKED TYP/OTHR RBNS ---- Computer printer ribbon ---- Ribbon for typewriters, other than electronic and similar machines | 12.5 12.5 | E-8 E-8 |
| 96121020 96121030 | ---- Ribbon for electronic typewriter ---- Other INK-PAD, INKED/NOT | 12.5 12.5 | E-8 E-8 |
| 96122000 | -- Ink-pads | 12.5 | E-8 |
| 96121090 961220 | | | |
| 961310 | GAS PCKT LGHTR,NREF | | |
| 96131000 961320 | -- Pocket lighters, gas fuelled, non-refillable PCKT LGHTRS,REF | 12.5 | E-8 |
| 96132000 | GAS -- Pocket lighters, gas fuelled, refillable | 12.5 | E-8 |
| 961380 96138010 | LIGHTERS, NESOI ---- Electronic | 12.5 12.5 | E-8 E-8 |
| 96138090 961390 96139000 | ---- Other LGHTR PTS,N FLNT/WI -- Parts | 12.5 | |
| | | | E-8 |
| 961420 | SMKING PIPES, BOWLS | | |
| 96142000 961490 | -- Pipes and pipe bowls PIPE PTS,CIG HOLDRS | 12.5 | E-8 |
| 96149010 96149020 | ---- Huble and buble of base metal ---- Hookah of coconut shell | 12.5 | E-8 |
| 96149090 | ---- Other | 12.5 | E-8 |
| 961511 | RUBR/PLAS COMBS,ETC | 12.5 | E-8 |
| 96151100 961519 96151900 | - Combs, hair-slides and the like: --- Of hard rubber or plastics O COMBS,HR-SLDE,ETC - Combs, hair-slides and the like: --- Other | 12.5 12.5 | E-8 |
| 970110 97011010 | DRESSING PAINTING,DRAW,PASTL ---- Madhubani paintings (on textiles) | 12.5 | |
| | | | E-8 |

| HS Code (2002) | Description | Base rate (1.4.2006) | Staging Category |

| 97011020 | ---- Kalamkari paintings (on textiles) | 12.5 | E-8 |
| 97011030 | ---- Rajasthani paintings (on textiles) | 12.5 | E-8 |
| 97011090 | ---- Other | 12.5 | E-8 |
| 970190 | COLLAGES,ETC | | |
| 97019091 | ----- Domestic articles of wood (hand decorated ) | 12.5 | E-8 |
| 97019092 | ----- Restaurant decoration of plastics | 12.5 | E-8 |
| 97019099 | ----- Other | 12.5 | E-8 |
| 970200 | ORIG ENGRAVE,PRINTS | | |
| 97020000 | -ORIGINAL ENGRAVINGS, PRINTS AND LITHOGRAPHS | 12.5 | E-8 |
| 970300 | ORIG SCULPTS,STATUE | | |
| 97030010 | ---- Original sculptures and statuary, in metal | 12.5 | E-8 |
| 97030020 | ---- Original sculptures and statuary, in stone | 12.5 | E-8 |
| 97030090 | ---- Original sculptures and statuary, in other materials | 12.5 | E-8 |
| 970400 | STAMPS,FIRSTDAY COV | | |
| 97040010 | ---- Used postal stamp | 0 | E-0 |
| 97040020 | ---- Used or unused first-day covers for philatelists | 0 | E-0 |
| | | 0 | |
| 97040090 | ---- Other | | E-0 |
| 970500 | COLECTOR BOTAN,HIST | | |
| 97050010 | ---- Stuffed animals and birds (taxidermy) | 12.5 | E-8 |
| 97050090 | ---- Other | 12.5 | E-8 |
| 970600 | ANTIQUES > 100 YEAR | | |
| 97060000 | -ANTIQUES OF AN AGE EXCEEDING ONE HUNDRED YEARS | 12.5 | E-8 |
| 980100 | | | |
| 98010011 | --- Machinery : ----- For industrial plant project | 10 | NOT NEGOTIATED |
| 98010012 | --- Machinery : ----- For irrigation plant | 10 | NOT NEGOTIATED |
| 98010013 | --- Machinery : ----- For power project | 10 | NOT NEGOTIATED |
| 98010014 | --- Machinery : ----- For mining project | 10 | NOT NEGOTIATED |
| 98010015 | --- Machinery : ----- Project for exploration of oil or other minerals | 10 | NOT NEGOTIATED |
| 98010019 | --- Machinery : ----- For other projects| 10 | NOT NEGOTIATED |
| 98010020 | ---- Components (whether or not finished or not) or raw materials for the manufacture of aforesaid items required for the initial setting up of a unit or the substantial expansion of a unit | 10 | NOT NEGOTIATED |
| 98010030 | ---- Spare parts and other raw materials (including semi-finished materials or consumable stores for the maintenance of plant or project | 10 | NOT NEGOTIATED |
| 980200 | | | |
| 98020000 | -LABORATORY CHEMICALS | 12.5 | NOT NEGOTIATED |
| 980300 | -ALL DUTIABLE ARTICLES, IMPORTED BY A PASSENGER OR A | | |
| 980410 | -- Drugs and medicines | | |
| | MEMBER OF A CREW IN HIS BAGGAGE | | |
| 98041000 | | 12.5 | NOT NEGOTIATED |
| 980490 | | | |
| 98049000 | -- Other | 12.5 | NOT NEGOTIATED |
| | | 12.5 | |
| 98051000 | -- Prepared or preserved meat, fish and vegetables;dairy products; soup; lard; fresh fruits | | NOT NEGOTIATED |
| 980590 | | | |
| 98059000 | -- All other consumable stores excluding fuel,lubricating oil, alcoholic drinks and tobacco products | 12.5 | NOT NEGOTIATED |

Note: Tariff concessions are only with regard to Basic Customs Duty as defined in Schedule I to Indian Custom Tariff Act, 1975.

ANNEX UNDER ARTICLE 2.28.2(a)(iv)

str. 552

1. Telecommunication equipment
2. Electrical and Electronic equipment

CHAPTER THREE RULES OF ORIGIN

ARTICLE 3.1: DEFINITIONS

str. 553

For the purposes of this Chapter:

carrier means any vehicle for air, sea, and land transport;

CIF value means the price actually paid or payable to the exporter for a good when the good is loaded out of the carrier, at the port of importation, including the cost of the good, insurance, and freight necessary to deliver the good to the named port of destination. The valuation shall be made in accordance with the Customs Valuation Agreement;

FOB value means the price actually paid or payable to the exporter for a good when the good is loaded onto the carrier at the named port of exportation, including the cost of the good and all costs necessary to bring the good onto the carrier. The valuation shall be made in accordance with the Customs Valuation Agreement;

fungible materials means materials being of the same kind and commercial quality, possessing the same technical and physical characteristics, and which once they are incorporated into the finished product cannot be distinguished from one another for origin purposes by virtue of any markings, etc;

Generally Accepted Accounting Principles means recognised consensus or substantial authoritative support given in the territory of a Party with respect to the recording of revenues, expenses, costs, assets, and liabilities, the disclosure of information, and the preparation of financial statements.

str. 553

Generally Accepted Accounting Principles may encompass broad guidelines for general application, as well as detailed standards, practices, and procedures;

Good means any merchandise, product, article or material;

indirect materials means goods used in the production, testing or inspection of a good but not physically incorporated into the good, or goods used in the maintenance of buildings or the operation of equipment associated with the production of a good, including:

- (a) fuel and energy;
- (b) tools, dies and moulds;
- (c) parts including spare parts and materials used in the maintenance of equipment and buildings;
- (d) lubricants, greases, compounding materials and other materials used in production or used to operate equipment and buildings;
- (e) gloves, glasses, footwear, clothing, safety equipment and supplies;
- (f) equipment, devices and supplies used for testing or inspecting the good;
- (g) catalysts and solvents; and - (h) any other goods that are not incorporated into the good but whose use in the production of the good can reasonably be demonstrated to be a part of that

production;

materials means ingredients, raw materials, parts, components, subassemblies and goods that are used in the production of another good and physically incorporated into another good;

non-originating materials used in production means any materials whose country of origin is other than the Parties (imported non-originating) and any materials whose origin cannot be determined (undetermined origin);

originating materials means materials that qualify as originating under this Chapter;

packing materials and containers for shipment means goods used to protect a good during its transportation, different from those containers or materials used for its retail sale;

producer means a person who grows, mines, raises, harvests, fishes, reproduces and breeds, traps, hunts, manufactures, processes, assembles or disassembles a good;

production means method of obtaining goods including growing, raising, mining, extracting, harvesting, fishing, producing, reproducing and breeding, trapping, gathering, collecting, hunting and capturing, manufacturing, processing, assembling or disassembling a good; and used means utilised or consumed in the production of goods.

ARTICLE 3.2: ORIGINATING GOODS

str. 554For 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

str. 554Within 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.

str. 555ARTICLE 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

str. 556In 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

str. 5561. 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.

str. 557making-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.

str. 557- (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

str. 557Originating 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

str. 5571. 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.

str. 558(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

str. 558Accessories, 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

str. 559Packing 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

str. 5591. 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

str. 5591. 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

str. 560Notwithstanding 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

str. 5601. 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.

str. 561ARTICLE 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.

str. 5621. 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.

str. 562

2. The following definitions apply:

(a) the Product Specific Rules in this Annex are structured on the basis of the HS, including its General Interpretative Rules, Section Notes and Chapter Notes;

(b) Chapter means a chapter of the HS;

(c) Heading means the first four digits in the tariff classification number under the HS; and

(d) Subheading means the first six digits in the tariff classification number under the HS. 3. A requirement of a change in tariff classification applies only to non-originating materials. 4. Where a specific rule of origin is defined using the criterion of a change in tariff classification, and the rule is written to exclude tariff provisions at the level of a chapter, heading or subheading of the HS, each Party shall construe the rule of origin to require that materials classified in those excluded provisions be originating for the good to qualify as originating.

str. 562CHAPTER 1

LIVE ANIMALS

01.01-01.06

ALL THE ANIMALS OF CHAPTER 1 SHALL BE WHOLLY OBTAINED.

str. 563CHAPTER 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

str. 56310.01-10.08

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

str. 564CHAPTER 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

str. 56414.01-14.04

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

str. 5641604.11-1604.19

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

str. 56418.01-18.02

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

str. 565PREPARATIONS 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

str. 5652001.10-2003.10

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.

str. 566CHAPTER 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

str. 5662301.20

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

str. 56628.01-28.03

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

str. 5672804.21-2804.29

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

str. 567A 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

str. 567A 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

str. 568ORGANIC 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

str. 568A CHANGE TO SUBHEADING 2903.21 THROUGH 2903.29 FROM ANY OTHER HEADING.

2903.47-2903.49

str. 568A CHANGE TO SUBHEADING 2903.47 THROUGH 2903.49 FROM ANY OTHER HEADING.

2903.59-2903.61

str. 569A CHANGE TO SUBHEADING 2903.59 THROUGH 2903.61 FROM ANY OTHER HEADING.

2903.69-2904.90

str. 569A CHANGE TO SUBHEADING 2903.69 THROUGH 2904.90 FROM ANY OTHER HEADING.

2905.12-2905.19

str. 569A CHANGE TO SUBHEADING 2905.12 THROUGH 2905.19 FROM ANY OTHER HEADING.

2905.31-2905.42

str. 569A CHANGE TO SUBHEADING 2905.31 THROUGH 2905.42 FROM ANY OTHER HEADING.

2905.49-2905.51

str. 569A CHANGE TO SUBHEADING 2905.49 THROUGH 2905.51 FROM ANY OTHER HEADING.

2906.12

str. 569A CHANGE TO SUBHEADING 2906.12 FROM ANY OTHER HEADING.

2906.19-2907.13

str. 569A CHANGE TO SUBHEADING 2906.19 THROUGH 2907.13 FROM ANY OTHER HEADING.

2907.15-2908.20

str. 569A CHANGE TO SUBHEADING 2907.15 THROUGH 2908.20 FROM ANY OTHER HEADING.

2909.19-2909.49

str. 569A CHANGE TO SUBHEADING 2909.19 THROUGH 2909.49 FROM ANY OTHER HEADING.

2910.10-2912.30

str. 569A CHANGE TO SUBHEADING 2910.10 THROUGH 2912.30 FROM ANY OTHER HEADING.

2912.60-2914.19

str. 569A CHANGE TO SUBHEADING 2912.60 THROUGH 2914.19 FROM ANY OTHER HEADING.

2914.22

str. 569A CHANGE TO SUBHEADING 2914.22 FROM ANY OTHER HEADING.

2914.39-2914.50

str. 569A CHANGE TO SUBHEADING 2914.39 THROUGH 2914.50 FROM ANY OTHER HEADING.

2914.70-2915.23

str. 569A CHANGE TO SUBHEADING 2914.70 THROUGH 2915.23 FROM ANY OTHER HEADING.

2915.29-2915.39

str. 569A CHANGE TO SUBHEADING 2915.29 THROUGH 2915.39 FROM ANY OTHER HEADING.

2915.60

str. 569A CHANGE TO SUBHEADING 2915.60 FROM ANY OTHER HEADING.

2916.11-2917.32

str. 569A 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

str. 570TANNING 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.

str. 5713204.12-3204.16

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

str. 5713901.10-3901.20

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

str. 5723901.30-3901.90

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

str. 573TEXTILE 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

str. 57361.01-63.10

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

str. 574A 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

str. 575ARTICLES 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.

str. 576CHAPTER 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.

str. 5777411.21-7411.22

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

str. 57878.01-78.06

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

str. 5788101.10

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

str. 5788301.20

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

str. 5798407.31

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.

str. 5808421.31-8421.39

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

str. 580A 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

str. 580A 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

str. 580A 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.

str. 5818512.40-8512.90

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

str. 5818701.20-8701.90

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

str. 581OPTICAL, 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

str. 582MISCELLANEOUS MANUFACTURED ARTICLES

96.01

A CHANGE TO HEADING 96.01 FROM ANY OTHER HEADING.

EXEMPTION FROM THE PRINCIPLE OF TERRITORIALITY

str. 5821. 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.

str. 583

Special Safeguard 7 " Total value of non-originating input " shall mean the value of any non-originating materials added inside as well as any materials added and all other cost accumulated outside the Party concerned, including transport costs. 8 With regard to Korea, Issuing Authorities means the Korean customs authority. - (a) When a Party determines that there is an increase of importation of a good covered by Article 3.14 into the territory of that Party in such quantities and under such conditions as to cause, or threaten to cause, serious injury to its domestic industry, that Party shall be free to suspend the application of Article 3.14 to such a good for such a period of time as it may consider necessary to prevent or remedy such injury or threat to cause injury to the domestic industry of the Party.

str. 584- (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

str. 585Anytime 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

str. 585

| Chapter 20 | Preparations of vegetables, fruit, nuts or other parts of plants |

| 200892 | |
| Chapter 43 | Furskins and artificial fur; manufactures thereof |
| 430400 | |
| Chapter 48 | Paper and paperboard; articles of paper pulp, of paper

str. 587

|
| Chapter 62 | Articles of apparel and clothing accessories, not knitted or crocheted |
| 620111, 620112, 620113, 620119, 620192, 620219, 620291, 620292, 620299, 620312, 620322, 620323, | 620111, 620112, 620113, 620119, 620192, 620219, 620291, 620292, 620299, 620312, 620322, 620323, |
| 620329, 620339, | 620349, 620412, 620419, 620421, 620422, 620423, 620429, 620441, 620444, 620590, |
| 620610, 620620, 620721, 620722, 620791, 620799, 620811, 620819, 620821, 620822, 620829, 620891, | 620610, 620620, 620721, 620722, 620791, 620799, 620811, 620819, 620821, 620822, 620829, 620891, |
| 620899, 620920, 620930, 620990, 621040, 621120, 621132, 621139, 621141, 621142, 621230, 621390, | 620899, 620920, 620930, 620990, 621040, 621120, 621132, 621139, 621141, 621142, 621230, 621390, |
| 621420 | 621420 |
| Chapter 63 | Other made up textile articles; sets; worn clothing and worn textile articles; rags |

The Honorable Rahul Khullar Commerce Secretary Ministry of Commerce and Industry Republic of India

Dear Secretary Khullar,

I have the honour to confirm that the following understandings 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

str. 588

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. Sincerely,

Hye-Min LEE Deputy Minister for Trade &amp; Chief FTA negotiator

August 7, 2009

August 7, 2009

str. 588H.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

str. 590such 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.

str. 591Sincerely,

Rahul Khullar Commerce Secretary

CHAPTER FOUR ORIGIN PROCEDURES

str. 591

ARTICLE 4.1: DEFINITIONS

For the purposes of this Chapter: customs authority means the authority that is responsible under the law of a Party for the administration and application of customs laws and regulations;

determination of origin means a determination as to whether a good qualifies as an originating good in accordance with Chapter Three (Rules of Origin);

identical goods means goods that are same in all respects, including physical characteristics and quality, irrespective of minor differences in appearance that are not relevant to a determination of origin of those goods under Chapter Three (Rules of Origin);

indirect materials means 'indirect materials' as defined in Article 3.1 (Definitions);

materials means 'materials' as defined in Article 3.1 (Definitions);

producer means 'producer' as defined in Article 3.1 (Definitions); and production means 'production' as defined in Article 3.1 (Definitions).

ARTICLE 4.2: ISSUING AUTHORITIES OF CERTIFICATE OF ORIGIN

str. 5911. 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

str. 5911. 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:

str. 592- (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

str. 5921. 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.

str. 5932. 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

str. 5931. 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

str. 5941. 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.

str. 594Where 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

str. 594Goods 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

str. 5951. 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

str. 5951. 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:

str. 596(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.

str. 597(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.

str. 597If 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

str. 5971. 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.

str. 5982. 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

str. 5981. 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

str. 5981. 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.

str. 5992. 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

str. 5991. 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

str. 599After 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

str. 6001. 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

str. 600

1. The following bodies and their successors are authorised to issue a Certificate of Origin for the purposes of this Chapter:
2.

str. 601

(a) for Korea, Korea Customs Service, Korea Chamber of Commerce and Industry or any other agency authorised by the Government of Korea, in accordance with its laws and regulations; and 3. (b) for India, Export Inspection Council of India or any other agency authorised by the Government of India, in accordance with its laws and regulations. 2. In the event any authorised body repeatedly or intentionally violates the requirements of Chapter Three (Rules of Origin) and this Chapter by wrongly issuing the Certificate of Origin, the exporting Party shall revoke the authorisation of such body to issue the Certificate of Origin under this Agreement. For this purpose, the exporting Party shall also consider views of the customs authority of the importing Party in deciding on revoking the authorisation. 3. The exporting Party shall promptly inform the importing Party of any revocation, replacement or addition of a body that is authorised to issue the 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)

str. 6022. Producer (name, address, country) (optional)

Reference No. :

KOREA-INDIA COMPREHENSIVE ECONOMIC PARTNERSHIP AGREEMENT

PREFERENTIAL CERTIFICATE OF ORIGIN

str. 602(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

str. 6021. 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:

str. 603
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 CRITERIONORIGIN CRITERIONINSERT IN BOX 10
(a) theGoods 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

str. 604With 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

str. 6041. 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

str. 604Each Party shall endeavour to use information technology that expedites procedures for the release of goods and shall endeavour to:

str. 605- (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

str. 605Each 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

str. 605Each 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

str. 6051. Each Party shall publish, including on the Internet, its customs laws, regulations and general administrative procedures.

str. 6062. 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

str. 6061. 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

str. 6061. 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

str. 6061. The Parties undertake to adopt international best practices for trade facilitation, which may include the adoption of advanced customs procedures.

str. 6072. 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

str. 6081. 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

str. 608Each 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

str. 609For the purposes of this Chapter:

a juridical person is:

str. 609

owned by persons of a Party if more than 50 percent of the equity interest in it is beneficially owned by persons of that Party;

controlled by persons of a Party if such persons have the power to name a majority of its directors or otherwise to legally direct its actions; or affiliated with another person when it controls, or is controlled by, that other person, or when it and the other person are both controlled by the same person;

a service supplied in the exercise of governmental authority means any service which is supplied neither on a commercial basis nor in competition with one or more service suppliers;

aircraft repair and maintenance services means such activities when undertaken on an aircraft or a part thereof while it is withdrawn from service and do not include so-called line maintenance;

commercial presence means any type of business or professional establishment, including through:

- (a) the constitution, acquisition or maintenance of a juridical person; or
- (b) the creation or maintenance of a branch or a representative office, within the territory of a Party for the purpose of supplying a service;

computer reservation system (CRS) services means services provided by computerised systems that contain information about air carriers' schedules, availability, fares and fare rules, through which reservations can be made or tickets may be issued;

direct taxes comprise all taxes on total income, on total capital or on elements of income or of capital, including taxes on gains from the alienation of property, taxes on estates, inheritances and gifts, and taxes on the total amounts of wages or salaries paid by enterprises, as well as taxes on capital appreciation;

financial services means 'financial service' as defined in Annex 6-C;

juridical person means any legal entity duly constituted or otherwise organised under applicable law, whether for profit or otherwise, and whether privately-owned or governmentally-owned, including any corporation, trust, partnership, joint venture, sole proprietorship or association, cooperative or society 1 ;

juridical person of the other Party means a juridical person which is either:

1 A cooperative or a society are legal entities constituted under the relevant applicable laws in India

- (a) constituted or otherwise organised under the law of the other Party, and is engaged in substantive business operations in the territory of the other Party, or a non-Party; or
- (b) in the case of the supply of a service through commercial presence, owned or controlled by natural or juridical person of the other Party;

measures by Parties affecting trade in services include measures in respect of:

- (a) the purchase, payment or use of a service;
- (b) the access to and use of, in connection with the supply of a service, services which are required by the Parties to be offered to the public generally; or
- (c) the presence, including commercial presence, of persons of a Party for the supply of a service in the territory of the other Party;

monopoly supplier of a service means any person, public or private, which in the relevant market of the territory of a Party is authorised or established formally or in effect by that Party as the sole supplier of that service;

natural person of a Party means a natural person who resides in the territory of the Party or elsewhere and who under its laws:

- (a) is a national of that Party; or
- (b) has the right of permanent residence in that Party;

person means either a natural person or a juridical person;

selling and marketing of air transport services mean opportunities for the air carrier concerned to sell and market freely its air transport services including all aspects of marketing such as market research, advertising and distribution.

str. 610

These activities do not include the pricing of air transport services nor the applicable conditions;

services means all services except services supplied in the exercise of governmental authority;

service consumer means any person that receives or uses a service;

service of the other Party means a service which is supplied:

- (a) from or in the territory of the other Party, or in the case of maritime transport, by a vessel registered under the laws of the other Party, or by a person of the other Party which supplies the service through the operation of a vessel or its use in whole or in part; or
- (b) in the case of the supply of a service through commercial presence or through the presence of natural persons, by a service supplier of the other Party;

service supplier means any person that supplies or seeks to supply a service 2 ; 2 Where the service is not supplied directly by a juridical person but through other forms of commercial presence such as a branch or a representative office, the service supplier (i.e. the juridical person) shall, nonetheless, through such presence be accorded the treatment provided for service suppliers under this

supply of a service includes the production, distribution, marketing, sale and delivery of a service; and trade in services is defined as the supply of a service:

- (a) from the territory of a Party into the territory of the other Party (crossborder);
- (b) in the territory of a Party by a person of that Party to a person of the other Party (consumption abroad);
- (c) by a service supplier of a Party, through commercial presence in the territory of

the other Party (commercial presence); or

- (d) by a service supplier of a Party, through presence of natural persons of a Party in the territory of the other Party (presence of natural persons). ARTICLE 6.2: SCOPE AND COVERAGE

1. This Chapter applies to measures by a Party affecting trade in services.

str. 6112. 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

str. 612If, 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

str. 6121. 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

str. 6121. 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 .

str. 6132. 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

str. 613The 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).

str. 6141. 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.

str. 614In 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

str. 6141. 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.

str. 6152. 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

str. 6151. 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.

str. 6162. 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

str. 6161. 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

str. 6161. 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.

str. 6172. 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

str. 6171. 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

str. 6171. Nothing in this Chapter shall be construed:

str. 618- (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.

str. 619- (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

str. 6191. 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

str. 6191. 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

str. 6191. 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.

str. 6202. 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

str. 620The 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

str. 6201. 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

str. 620Nothing 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

str. 621Subject 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

str. 6211. 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.

str. 622(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

str. 622
- 1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons
Sector or Sub-sectorLimitations on Market AccessLimitations on National TreatmentAdditional Commitments
str. 623
HORIZONTAL COMMITMENTSHORIZONTAL COMMITMENTSHORIZONTAL COMMITMENTSHORIZONTAL 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.
str. 624
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 SCHEDULE3) 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.
str. 625
SectorLimitations on Market AccessLimitations on National TreatmentAdditional Commitments
Sector4) 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 theAdditional Commitments
Additional Commitments
Modes of supply:supply 2) Consumption abroad3) Commercial presencePresence of natural persons
Sector or Sub-sectoron Market AccessLimitations on National TreatmentAdditional Commitments
II.SECTOR-SPECIFIC COMMITMENTSSECTOR-SPECIFIC COMMITMENTSSECTOR-SPECIFIC COMMITMENTSSECTOR-SPECIFIC COMMITMENTSSECTOR-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.
str. 626
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 serviceNone 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 statutoryof representative office. employment of local Korean qualification or permitted. indicated in theUnbound except as indicated in the Horizontalforeign legal consultant is qualified

Notes ※

str. 626
Modes of supply:
- 1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons
Sector or Sub-sectorLimitations on Market AccessLimitations on National TreatmentAdditional 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.
str. 627
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-sectorLimitations on MarketLimitations on NationalAdditional
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 auditing3) Commercial presence Treatment 1) None 2) None 3) NonePresence 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:
SectorLimitations on Market AccessLimitations on National Treatment AdditionalLimitations on National Treatment Additional
str. 628
c. (CPC4) 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) Nonelimited 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 liability2) None 3) None
Sector or Sub-sectorLimitations on Market AccessLimitations on Market AccessLimitations on National TreatmentAdditional Commitments
str. 629
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 in1) None 2) None 3) None 4) Unbound except as indicated in the Horizontallaws and regulations and architectural design
Sector or Sub-sectorMarket 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) CommitmentsNone 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
str. 630
) 3) 4)Unbound None None Unboundi.
Computer and Related ServicesB.
Consultancy services related to the installation of computer hardware (CPC 841) implementation1) 2) 3) 4) 1)None None None Unbound except as indicated in the Horizontal Commitments section. None1) 2) 3) 4) 1) NoneNone 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 the1) None 2) None 3) None 4) Unbound except as indicated in the Horizontalc.
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 ServicesC.
and development services on natural sciences (CPC 851) marine scientific1) 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 theNone 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 the1) 2) 3) 4) 1) None 2) None 3) Unbound 4) Unbound except as indicated in the Horizontalb.
Sector or Sub-sectorLimitations on Market Accessabroad 3) Commercial presence 4) Presence Limitations on National Treatmentabroad 3) Commercial presence 4) Presence Limitations on National TreatmentAdditional Commitments
D. Real Estate ServicesD. Real Estate ServicesD. Real Estate ServicesD. Real Estate ServicesD. Real Estate ServicesD. 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. Unbound1) 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 ofsupplied 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 withoutServices Operators
str. 632
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) None1) 2) 3) 4) 1)None None None Unbound except as indicated in the Horizontal Commitments section. None

Modes of supply:

str. 632
1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons
Sector or Sub-sectorLimitations on Market AccessLimitations on Market AccessLimitations on National TreatmentLimitations on National TreatmentAdditional Commitments
c. Relating to other transport equipment (CPC 83101, 83105*) 11) 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-sectorLimitations on National Treatment
str. 633
Business ServicesOtherOtherOtherOtherOther
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-sectorabroad 3) Commercial presence 4) Limitations on National Treatment None NoneModes 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.
str. 634
Testing and analysis services of physicalEstablishment 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) None1) 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) UnboundCommitments 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**) 32) None 3) None 4) Unbound except as indicated in the1) 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 Horizontale.
Modes of supply:
- 1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons
Sector orSub-sectorLimitations on Market AccessLimitations on National TreatmentAdditional 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.
str. 635
None None None1) 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-sectorLimitations on Market AccessLimitations on Market AccessLimitations on National TreatmentAdditional Commitments
k. Placement services of personnel (CPC 87201, 87202)1)None (Local presence is required.) 2) None 3) Foreign service suppliers may supply corporation1) None 2) None 3) None
str. 636
Excluding placement services for seafarers under the Seamen Act4)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-sectorLimitations on Market AccessLimitations on Market AccessLimitations on National TreatmentLimitations on National TreatmentAdditional Commitments
m. Related scientific and technical consulting services Geological, geophysical and other scientific prospecting services1) 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. None1) 2)None None None
Excluding services related to cadastral survey3) 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 sea1) 2) 3) 4)
str. 637
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 the1) 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-sectorLimitations on Market AccessLimitations on Market AccessLimitations on National TreatmentLimitations on National TreatmentAdditional 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*) 41) 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 newspapers1) 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
str. 638
Limitations on Market Access Limitations on National TreatmentLimitations on Market Access Limitations on National TreatmentLimitations on Market Access Limitations on National Treatments.
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 exceptas 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-sectorLimitations on Market AccessLimitations on National TreatmentAdditional Commitments
2. COMMUNICATION SERVICES B. Courier Services International courier services (CPC 75121**) Excluding the services1) 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 the1) 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
str. 639
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 presencePresence of natural persons
Sector orLimitations on Market AccessLimitations on National TreatmentAdditional Commitments
C. b.Sub-sector Telecommunication Services Voice telephone services Packet-switched data transmission services1) The provision of all services is subject commercial arrangements with licensed Korean service suppliers.to 1)None None
a.
str. 640
1) The provision of all services is subject commercial arrangements with licensed Korean service suppliers.None None
c.Circuit-switched data1) The provision of all services is subject commercial arrangements with licensed Korean service suppliers.None None
d.Telex services1) The provision of all services is subject commercial arrangements with licensed Korean service suppliers.None None
e.Telegraph services1) The provision of all services is subject commercial arrangements with licensed Korean service suppliers.None None
f.Facsimile services1) The provision of all services is subject commercial arrangements with licensed Korean service suppliers.None None
g.Private leased circuit services1) The provision of all services is subject commercial arrangements with licensed Korean service suppliers.None None
o.Other1) The provision of all services is subject commercial arrangements with licensed Korean service suppliers.None None
Digital cellular services1) The provision of all services is subject commercial arrangements with licensed Korean service suppliers.None None
Paging services1) The provision of all services is subject commercial arrangements with licensed Korean service suppliers.None None
PCS (personal1) The provision of all services is subject commercial arrangements with licensed Korean service suppliers.None None
communications TRS(trunked radio1) The provision of all services is subject commercial arrangements with licensed Korean service suppliers.None None
system)services
str. 641
1) The provision of all services is subject commercial arrangements with licensed Korean service suppliers.None None
Mobile dataservices1) 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 presence4) Presence of natural persons
Limitations on NationalAdditional Commitments
SectorCross-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)
str. 642
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-sectorLimitations on National TreatmentAdditional Commitments
str. 643
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.
str. 644
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
str. 645
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 TreatmentLimitations on Market Access Limitations on National Treatment
str. 646
Limitations on Market Access Limitations on National Treatment
Audiovisual ServicesSector 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 indicated1) 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 in1) Unbound* except for CPC 5111 2) None 3) None 4) Unbound except as indicated in the Horizontal Commitments section.3.
Sector or Sub-sectorLimitations on Market AccessLimitations on Market AccessLimitations on National Treatment
DISTRIBUTION SERVICES 9
str. 647
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, red1) 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) NoneA. B. Wholesale
Modes of supply: Sector or Sub-sector1) Cross-border supply 2)Consumptionabroad3) Commercial presence Limitations on National TreatmentPresence 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) NoneNone
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.
str. 648
4) Unbound except Commitmentsas indicated in the Horizontal section.
Sector or Sub-sector Limitations on Market Access 1) NoneSector or Sub-sector Limitations on Market Access 1) NoneLimitations on National TreatmentModes D. (CPC
Franchising 8929*) 10 ※ NotesUnbound 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 ※ NotesUnbound except as indicated in the Horizontal Commitments section.
Franchising 8929*) 10 ※ NotesUnbound except as indicated in the Horizontal Commitments section.
Franchising 8929*) 10 ※ NotesUnbound except as indicated in the Horizontal Commitments section.
Franchising 8929*) 10 ※ NotesUnbound except as indicated in the Horizontal Commitments section.
Modes of supply:Modes of supply:3) Commercial presencePresence of natural persons Additional Commitments
str. 649
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-companyLimitations 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 higherSector 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-companyLimitations on National Treatment Unbound Unbound
Sector
or Sub-sector
str. 650
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 andLimitations 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

str. 6501. 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:

str. 6501) Cross-border supply 2) Consumption abroad 3) Commercial presence

str. 651
4) Presence of natural persons
Sector or Sub-sectorLimitations on Market AccessLimitations on Market AccessLimitations on National TreatmentAdditional Commitments
D. Adult Education Services (CPC 924**). Adult education services provided by private adult education institutions. Excluding education services1) 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 broadcasting4) Unbound except as indicated inthe Horizontal Commitments section.
Also excluded are vocational training services provided by institutions under authority delegated by the government.
str. 652
Modes of supply:
- 1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons
Sector or Sub-sectorLimitations on Market AccessLimitations on National TreatmentAdditional Commitments

Attachment 2

str. 652
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 orSub-sector
str. 653
9) International : foreign languages for adults, interpretation, translation9) International : foreign languages for adults, interpretation, translation9) International : foreign languages for adults, interpretation, translation9) International : foreign languages for adults, interpretation, translation
10) Humanities : public management, business management, accounting, statistics, public service examination
str. 654
10) Humanities : public management, business management, accounting, statistics, public service examination10) Humanities : public management, business management, accounting, statistics, public service examination10) 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, speech11) 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, speech11) 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, speech11) 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.
str. 655
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.
ofofofof
Sector or Sub-sector6. ENVIRONMENTAL SERVICESA. Sewage
ServicesRefuse water disposal services 12(CPC 9401*)
Refuse Disposal Services Industrial refuse disposal services (CPC 9402*) 13Refuse water disposal services 12(CPC 9401*)
Sector or Sub-sectorLimitations on Market AccessLimitations on National Treatment AdditionalLimitations on National Treatment AdditionalLimitations on National Treatment AdditionalLimitations on National Treatment AdditionalLimitations on National Treatment AdditionalLimitations on National Treatment AdditionalLimitations on National Treatment AdditionalLimitations on National Treatment AdditionalLimitations on National Treatment AdditionalLimitations on National Treatment AdditionalLimitations on National Treatment AdditionalLimitations on National Treatment AdditionalLimitations on National Treatment AdditionalLimitations on National Treatment AdditionalLimitations on National Treatment Additional
str. 656
Other Cleaning services of exhaust gases and noise abatement services 9405)NoneNone None NoneD. (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). None2)
str. 657
None3)
Environment testing and4) Unbound except as indicated in the Horizontal Commitments section. 1) NoneUnbound 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 Horizontal4) 2) None
4) Commitments section.3) 4) Unbound except as indicated in the Horizontal
str. 658
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-sectorLimitations on Market AccessLimitations on National TreatmentAdditional Commitments

str. 659-------|--------------------------|

Explanation on the Initial Offer on Financial Services

str. 6591. 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

str. 659
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.
Modesof supply:1) Cross-border supply 2)Consumption abroad3) Commercial presence4) Presence of natural persons
A.Sector or Sub-sectorLimitations on Market AccessLimitations on National TreatmentAdditional Commitments
Insurance and Insurance- related Servicespresence is permitted only toUnbound Unbound
(i) a)Direct Insurance Life Insurance Services1) 2) 3)
str. 660
Unbound Unbound Commercial foreign life insurance companies. 1) 2) 3)None
b)Non-life Insurance1)Unbound
servicesUnbound 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-sectorLimitations on Market AccessLimitations on National Treatment
(ii) Reinsurance and retrocession services (iii) Insurance broking and agency services1) 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 services1) 2) 3)Unbound except as indicated in the Horizontal Commitments section.4)Unbound except as indicated in the Horizontal Commitments section.
a) Brokerage1) 2) 3)Unbound Unbound Commercial Presence is permitted only to foreign insurance brokerage companies. Top executive personnel of each1) 2) 3) NoneUnbound Unbound
b) Agency1) 2) 3)establishment must reside in Korea. 4) Unbound except as indicated in the Horizontal Commitments section. 1) Unbound 2) Unbound 3
str. 661
) None, except that top executive personnel of4) 1) 2) 3) NoneUnbound except as indicated in the Horizontal Commitments section. Unbound Unbound
Sector or Sub-sectorLimitations on Market AccessLimitations on National Treatment(iv) Services
auxiliary to insurance: applicable only to sub-sector a) and b) Claim settlement and adjustment services 151) 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 Horizontala)
Actuarial services Banking and Other Financial Services only to the sub- listed belowUnbound 3) Commercial presence is permittedCommitments section. 1) Unboundb) B. :applicable sectors
Deposit 16only 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 182) Unbound 3) None(i) (ii)
Lending 17 Financial leasing and Moneyauthorities . A person can own up to 100 per cent of a
str. 662
(iii) (iv) Payment
Modes of supply:
1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons
Sector or Sub-sectorLimitations on Market AccessLimitations on National TreatmentAdditional Commitments
(v) Guarantees and commitments (vi) Foreign exchange services 19 (vii) Settlement andclearing 20Deposit 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)
str. 663
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 below1) 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 exchange1) 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 negotiable1) 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
str. 664
) :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-sector1)Limitations on Market AccessLimitations on National Treatment
Participation in issues of all kinds of securities1) 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 the1) 2) 3)Unbound Unbound None(ix) a) b) c)
Security issue1) 2) 3)
str. 665
1) 2) 3)Unbound Unbound None(ix) a) b) c)
Underwriting1) 2) 3)1) 2) 3)Unbound Unbound None(ix) a) b) c)
Placement1) 2) 3)1) 2) 3)Unbound Unbound None(ix) a) b) c)
d)Other services related to securities4)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 below1) 2) 3)Unbound Unbound Commercial presence is permitted only to foreign asset management companies. Representative offices may be established by Pre-notification1) 2) 3)Unbound Unbound None(ix) a) b) c)
a)Cash or portfolio management1) 2) 3)Unbound Unbound Commercial presence is permitted only to foreign asset management companies. Representative offices may be established by Pre-notification1) 2) 3)Unbound Unbound None(ix) a) b) c)
c)Custody Trust 22 (including1) 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)
str. 666
1) 2) 3)Unbound Unbound Commercial presence is permitted only to foreign asset management companies. Representative offices may be established by Pre-notification1) 2) 3)Unbound Unbound None(ix) a) b) c)
Sector or Sub-sectorLimitations on Market AccessLimitations on Market Access(xi) Credit
information services1) 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 services1) 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 each1) 2) 3)Unbound Unbound None:applicable listed below
a) Investment advice and analysis4) 1) 2)establishment must reside in Korea. Unbound except as indicated in the Horizontal Commitments section . Unbound Unbound4) 1) 2)Unbound except as indicated in the Horizontal Commitments section. Unbound Unboundb) Credit
a) Investment advice and analysis4)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-sectorLimitations on Market AccessLimitations on Market AccessLimitations on National Treatment
str. 667
TOURISM AND TRAVEL RELATED SERVICES9.
Hotels and Restaurants (CPC 641, 642, 6431*) Excluding rail and air transport related facilities in 231) 2) 3) 4)None None None Unbound except as indicated in the Horizontal Commitments section. None1) 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 services1) 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 SERVICES10. A. Entertainment
Modes of supply:
1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons
Sector or Sub-sectorLimitations on MarketAccess Limitations on National TreatmentAdditional Commitments
D. Sporting and other Recreational Services (CPC 964*) Excluding lottery, gambling and betting services1) Unbound 2) Unbound 3) Unbound 4) Unbound except as indicated Horizontal Commitments section.
str. 668
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 cabotage1) a) Liner shipping: None b) Bulk, tramp, and other international shipping: None 2) None1) None 2) NoneThe following services at the port are made publicly available to international maritime transport suppliers on reasonable and non-discriminatory
ModesSector or Sub-sector 3)Sector or Sub-sector 3)
ModesLimitations 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
ModesLimitations 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 service1) 2) 3)Unbound* (Local presence is required.) None None1) Unbound* 2) None 3) None 4) Unbound
Maritime agency services (CPC 748*) 251) 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*) 261) 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-sectorLimitations on National Treatment Additional Commitments 1) None 2) NoneLimitations on National Treatment Additional Commitments 1) None 2) None
Sector or Sub-sectorLimitations on Market Access
Maritime freight forwarding services (CPC 748*) 271) 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*) 281) 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) None3) None 4) Unbound except as indicated in the Horizontal Commitments section.
Shipping brokerage services (CPC 748*, 749*) 281) 2) 3) 4)indicated in the Horizontal Commitments section.
str. 670
4) Unbound except as indicated in the Commitments section.Horizontal
Maintenance and repair of vessels 291) 2) 3) 4)None None Only Chusik Hoesa(stock companies) as 1) None 2) None 3) NoneHorizontal
Maintenance and repair of vessels 291) 2) 3) 4)permitted. Unbound except as indicated in the Horizontal Commitments section. 4) Unbound except as Commitmentsindicated in the Horizontal section.

Modes of supply:

str. 670
1) Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural persons
Sector or Sub-sectorLimitationsLimitationsLimitations on National TreatmentLimitations on National TreatmentAdditional 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-sectorSector or Sub-sectorLimitations on Market AccessLimitations on National TreatmentAdditional Commitments
str. 671
C. AirTransport Services
Computer reservation system (CRS) services 301) 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 311) 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 aircraft1) 2) 3) 4)Unbound* (Local presence is required.) None None Unbound except as indicated in the1) 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-sectorSector or Sub-sectorLimitations on MarketAccessLimitations on National TreatmentAdditional Commitments
str. 672
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 the1) 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 Transport1) 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 forHorizontal 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-sectorLimitations on Market AccessLimitations on National TreatmentAdditional Commitments
Other Transport Services COMBINED TRANSPORT SERVICESUnboundFreight forwarding for rail transport 32 1) 2) None 3) None
Other Transport Services COMBINED TRANSPORT SERVICESUnboundUnbound NoneFreight forwarding for rail transport 32 1) 2) None 3) None
Other Transport Services COMBINED TRANSPORT SERVICESFreight forwarding for rail transport 32 1) 2) None 3) None

1. International Shipping, 3.b):

str. 673

"Other forms of commercial presence for the supply of international maritime transport services" means the ability for international maritime transport service suppliers of other Members to establish branches and to undertake activities concerned for the supply to their customers of maritime transport services.

2. Maritime Cargo Handling Services:

str. 673Activities 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:

str. 673Activities 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:

str. 673Activities 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:

str. 673Activities 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:

str. 673- -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

str. 673

| Modes of supply: 1) 2) Consumption abroad 4) | Cross-border supply | 3) Commercial presence | Presence of natural persons |

str. 674

--------------------------------------------------------------------------|------------------------------|-----------------------------------|-------------------------------|
| Sector or Sub-sector | Limitations on Market Access | Limitations on National Treatment | Additional Commitments |
| HORIZONTAL COMMITMENTS | HORIZONTAL COMMITMENTS | HORIZONTAL COMMITMENTS | HORIZONTAL COMMITMENTS |
| I. ALL SECTORS INCLUDED IN THIS SCHEDULE 3) FIPB approval will be required in sectors where the provision of Press Note 1 (2005 Series) issued by the Government of India are attracted. 1 3) A foreign company can set up operations in India under the following routes: a) As a incorporated entity by incorporating a company under the Companies Act, 1956 through a Joint Ventures or Wholly Owned Subsidiaries. These entities can undertake activities permitted as per FEMA (Transfer or issue of securities by a person resident outside India) Regulation, 2000 (FDI Scheme) 3) In case of collaboration with public sector enterprises or government undertakings as joint venture partners, preference in access will be given to Korean service suppliers/entities which offer the best terms for transfer of technology. 3) Taxation laws for domestic and Korean service suppliers, as per the provisions of the Income tax Act, 1961, shall apply. 3) Subsidies, where granted, shall be available only to domestic service suppliers. | | | |

str. 674

| Modes of supply: | Commercial presence | Presence of natural persons |

| Sector or Sub-sector | on National Treatment

str. 675

| Additional Commitments |
| | Limitations None, except for requirement of requisite and the conditions attached to entry temporary stay under such a visa for each categories specified in the Market Access column including: For all categories: fulfillment of specific requirements regarding information in support of the application and required documentation For categories (c ) and (d): • Proof of Contract • Possession of requisite educational | |

str. 675

| Modes of supply: | Modes of supply: | 1) Cross-border supply 2) Consumption abroad Limitations on Market Access | 1) Cross-border supply 2) Consumption abroad Limitations on Market Access | 1) Cross-border supply 2) Consumption abroad Limitations on Market Access | Limitations on National Treatment Additional | Limitations on National Treatment Additional |

| II. | Sector or Sub-sector SECTOR - SPECIFIC | Commitments COMMITMENTS | Commitments COMMITMENTS | Commitments COMMITMENTS | Commitments COMMITMENTS | Commitments COMMITMENTS |
| 1. | Services | | | | | BUSINESS SERVICES A. Professional |
| (b) | Accounting and Book Keeping Services (CPC 862) (excluding Auditing | 1) 2) 3) 4) | None None Unbound Unbound except as indicated in the horizontal section 1) 2) 3) 4) | | None None Unbound Unbound except as indicated in the horizontal section and further subject to the requirement of obtaining professional indemnity insurance from home country of service provider. | Services) |
| (d) | Architectural services(CPC 8671) | 1) 2) 3) | None None None except that the establishment would be only through incorporation as partnership firm constituted by Architects. | 1) 2) 3) | None None None

str. 676

| |
| (d) | Architectural services(CPC 8671) | 4) | Unbound except as indicated in the horizontal section | 4) | Unbound except as indicated in the horizontal section | |
| (e) | Engineering Services (CPC 8672) | 1) 2) 3) 4) | None None None Unbound except as indicated in the horizontal section | 1) 2) 3) 4) | None None None Unbound except as indicated in the horizontal section | |

str. 676

| Modes of supply: | Modes of supply: | Cross-border supply 2) Consumption Limitations on Market Access | Cross-border supply 2) Consumption Limitations on Market Access | Limitations on National Treatment | Limitations on National Treatment | Sector or Sub-sector (f) Integrated |

| | engineering services (CPC 8673) | 1) 2) 3) 4) | None None None Unbound except as indicated in the horizontal section | 1) 2) 3) 4) | None None None Unbound except as indicated in the horizontal section | |
| (g) | planning and architectural (CPC 8674) | 1) 2) 3) 4) | None None None except that the establishment would be only through incorporation as partnership firm constituted by Architects. Unbound except as indicated in the horizontal | 1) 2) 3) 4) | None None None Unbound except as indicated in the horizontal | Urban landscape services |
| | Medical and Dental Services (CPC 9312) | 1) | section None for provision of services on provider to provider basis such that the transaction is between established medical institutions covering areas of second opinion to help in diagnosis of cases or in the field of research.

str. 677

| 1) | section None | (h) |
| | Medical and Dental Services (CPC 9312) | 2) 3) | None Only through incorporation with a foreign equity ceiling of 74 per cent subject to the condition that the latest technology for treatment will be brought in. | 2) 3) | None Publicly funded services may be available only to Indian citizens or may be supplied at differential prices to persons other than Indian citizens. | (h) |
| (i) | Veterinary services (CPC | 4) 1) | Unbound except as indicated in the horizontal section. None for charitable purposes None | 4) 1) | Unbound except as indicated in the horizontal section None | (h) |

str. 677

| | | Modes of supply: 1) | Modes of supply: 1) | | | Sector or |

| Sub-sector (j) Services provided by | Sub-sector (j) Services provided by | | | Limitations on National Treatment | Limitations on National Treatment | Sector or |
| | Midwives, Nurses, Physiotherapists and para-medical personnel (CPC 93191) | 1) 2) 3) | Cross-border supply 2) Limitations on Market Access None for provision of services on provider provider basis such that the transaction between established medical institutions covering areas of second opinion to help diagnosis of cases or in the field of research. None None except that foreign equity ceiling of per cent subject to the condition that the latest technology for treatment will be brought in.

str. 678

4) Unbound except as indicated in the horizontal section | Consumption abroad to is in 74 1) 2) 3) 4) | 3) Commercial presence 4) None None Publicly funded services may be available only to Indian citizens or may be supplied at differential prices to persons other than Indian citizens. Unbound except as indicated in the horizontal section | |
| | Computer and Related Services (CPC 84) | 1) 2) 3) 4) | None None None Unbound except as indicated in the horizontal section | | None None None Unbound except as indicated in the horizontal section | B. |
| | Development Services R&D services on the following natural sciences only: Heat, light, | 1) 2) 3) 4) | None None None Unbound except as indicated in the horizontal section | 1) 2) 3) 4) 1) 2) 3) 4) | None None None Unbound except as indicated in the horizontal section | C. Research and |

str. 678

| Sector or Sub-sector | | Limitations on Market Access | Consumption abroad | 3) Commercial presence 4) Limitations on National Treatment | Modes of supply: Engineering technology, applied technology |

| and including science and for casting, metal, machinery, electricity, communications, vessels, aircrafts, civil engineering, construction, information, etc. (CPC 85103) R&D services in Agricultural | 1) | | | | |
| Sciences (CPC 85104) | 2) 3) 4) | None Unbound Unbound Unbound except as indicated in the horizontal section | 1) 2) 3) 4) | None Unbound Unbound Unbound except as indicated in the horizontal section | |
| services on social sciences and humanities (CPC 852) | 1) 2) 3) 4) | None None None Unbound except as indicated in the horizontal section | 1) 2) 3) 4) | None None None Unbound except as indicated in the horizontal section | (b) R&D |
| R&D Services on Biotechnology excluding medical biotechnology | 1) 2) 3) 4) | None None None Unbound except as indicated in the horizontal section | 1) 2) 3) 4) | None None None Unbound except as indicated in the horizontal section | |

str. 679

| Modes of supply: | Modes of supply: | Cross-border supply 2) Consumption | Cross-border supply 2) Consumption | abroad 3) Commercial presence 4) Limitations on National Treatment | abroad 3) Commercial presence 4) Limitations on National Treatment | Presence of natural persons |

| Sector or Sub-sector D. Real Estate Services (b) on a fee or contract | Sector or Sub-sector D. Real Estate Services (b) on a fee or contract | Limitations on Market Access | Limitations on Market Access | | | Presence of natural persons |
| | basis (CPC 822) | | None None None for Consultancy Services. Unbound except as indicated in the horizontal section 1) 2) 3) 4) | | 1) 2) 3) 4) | |
| E. | Services operators) | 1) None | | | Rental/Leasing | (without |
| (a) | leasing services operators relating ships 83103) (excluding services of actual transport of | 2) 3) 4) | None None Unbound except as indicated in the horizontal section 1) 2) 3) 4) | | Rental/ without to (CPC the international | Cargo) |
| (b) Rental/ without to aircraft (CPC (c) Rental/ leasing | leasing services operators relating 83104) | 1) 2) 3) 4) 1) | None None None Unbound except as indicated in the horizontal section 1) 2) 3) 4) Unbound 1) | | services | |

str. 679

| of | supply: | 1) | Cross-border supply 2) Consumption | abroad 3) Commercial presence | 4) Presence of natural persons | Modes |

str. 680

-------------------------------------------------------------------|-------------------------------------------------------------------------|--------------------------------------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|--------------------------------------------------------------------------------------------------------|-----------------------------------------------------------------|
| Sector or Sub-sector | Sector or Sub-sector | Limitations on Market Access Unbound | Limitations on Market Access Unbound | Limitations on National Treatment 1) Unbound | Limitations on National Treatment 1) Unbound | (d) Rental/ leasing without operators to other equipment 83109) |
| | relating machinery and (CPC 83106 - leasing services personal and goods | 2) 3) 4) 1) 2) 3) 4) | Unbound None Unbound except as indicated in the section Unbound Unbound None Unbound except as indicated in the horizontal section | horizontal 2) Unbound 3) None, except that prescribed capitalization norms must be adhered to 4) Unbound except as indicated in the horizontal section 1) Unbound 2) Unbound 3) None, except that prescribed minimum capitalization norms must be adhered to 4) Unbound except as indicated in the horizontal section | minimum | (e) Rental/ concerning household (CPC832) F. Other |
| | Services | | | | | Business |
| Services Sale of leasing services of advertising space of time (CPC 87110) | creating and of services of (CPC 87120) | 1) | None, subject to the requirement that foreign channels must seek advertising for the down link beam through domestic entities and foreign print media must seek advertisement through domestic entities. None | 1) | None, subject to the requirement that majority of content would be created locally by Indian nationals | (a) Advertising Planning, placement advertising |
| Services Sale of leasing services of advertising space of time (CPC 87110)

str. 681

| creating and of services of (CPC 87120) | 2) 3) 4) | None subject to incorporation and foreign equity ceiling of 49%. Management control must be located in India Unbound except as indicated in the horizontal | 2) 3) 4) Unbound except as indicated | None None in the horizontal | (a) Advertising Planning, placement advertising |
| (c) Management services excluding services relating to consultancy (CPC 86501**, 86502**, 86503**, 86505**, | consulting all legal | 1) 2) 3) 4) | section None None None Unbound except as indicated in the horizontal section 1) 2) 3) 4) | | section None None None Unbound except as indicated in the horizontal section | |

str. 681

| Sub-sector | | Limitations on Market Access | supply 2) Consumption abroad 1) | 3) Commercial presence Limitations on National Treatment None None None | Sector or |

| (d) Services related to management consulting (CPC 86601) | 1) 2) 3) 4) | None None None Unbound except as indicated in the horizontal section | 2) 3) 4) | Unbound except as indicated in the horizontal section | |
| (e) Technical testing and analysis services (CPC 8676) | 1) 2) 3) 4) | None None None Unbound except as indicated in the horizontal section | 1) 2) 3) 4) | None None None Unbound except as indicated in the horizontal section | |
| (g) Services incidental to 882) | 1) 2) 3) 4) | None None None Unbound except as indicated in the horizontal section | 1) 2) 3) 4) | None None None Unbound except as indicated in the horizontal section | fishing (CPC |
| (h) Services incidental to mining (CPC 883 + 5115) | 1) 2) 3) 4) | None None None Unbound except as indicated in the horizontal section | 1) 2) 3) 4) | None None None Unbound except as indicated in the horizontal section | |

str. 681

| | Limitations on Market Access None | Limitations on Market Access None | Limitations on National Treatment Additional Commitments None | Limitations on National Treatment Additional Commitments None |

| Sub-sector incidental to distribution CPC 887 ** trading and functions) | 1) 2) 3) 4) | 1) 2) None 3) None |

str. 682

| Sector or |
| ( excluding energy load dispatch Placement and supply services of Personnel (CPC 872) | 1) 2) 3) 4) | except as indicated in the horizontal 4) section except as 1) None 2) None 3) None | Unbound except as indicated in the horizontal | (j) Services energy (k) |
| Maintenance and repair equipment (not maritime aircraft or other equipment) (CPC 633) | 1) 2) 3) 4) | indicated in the horizontal 4) Unbound section except as indicated in the horizontal 1) None 2) None 3) 4) | except as indicated in the horizontal None Unbound except as indicated in the horizontal section | (n) of including vessels, transport |
| Building-cleaning services (CPC 874) | 1) 2) 3) 4) | except as indicated in the horizontal 1) 2) 3) 4) | None None None Unbound except as indicated in the horizontal section | (o) |

str. 682

| | Limitations on Market Access | Limitations on Market Access | Limitations on National Treatment 1) None 2) None | Limitations on National Treatment 1) None 2) None | Modes of supply: Sector or Sub-sector (p) Photographic excluding photography, pictures and enabled |

| Services aerial satellite satellite photography (CPC 875**) | 1) 2) 3) 4) | None None None Unbound except as indicated in the horizontal section | 3) 4) 1) 2) | None Unbound except as indicated in the horizontal section | (q) Packaging |
| Services (CPC 876) | 1) 2) 3) 4) | None None None Unbound except as indicated in the horizontal section | None None 3) None 4) Unbound except as indicated in the horizontal section | None None 3) None 4) Unbound except as indicated in the horizontal section | |
| Convention services (CPC 87909*) | 1) 2) 3) 4) | None None None Unbound except as indicated in the horizontal section | 1) None 2) None 3) None 4) Unbound except as indicated in the horizontal section | 1) None 2) None 3) None 4) Unbound except as indicated in the horizontal section | (s) |
| Specialty design services (CPC 87907*) | 1) None 2) None 3) None only 4) section | except that the establishment would be through incorporation as partnership firm constituted by Architects Unbound except as indicated in the horizontal 4) | 1) None 2) None 3) None | Unbound except as indicated in the horizontal section | Other: (t) |

ANNEX 6-B SCHEDULE OF SPECIFIC COMMITMENTS

str. 683

OF INDIA

| Modes of supply: | Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Limitations on Market Access Limitations on National Treatment | Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Limitations on Market Access Limitations on National Treatment | Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Limitations on Market Access Limitations on National Treatment | Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Limitations on Market Access Limitations on National Treatment | Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Limitations on Market Access Limitations on National Treatment | Presence of natural persons |

| Sector or Sub-sector | | | | | | Additional Commitments |
| 2.COMMUNICATION SERVICES | | | | | | |
| C. Telecommunication Services | |

str. 684

| | | | |
| Voice telephone service (CPC 7521**) | 1) 2) 3) | Unbound. None The service will be permitted to be provided only after the private operator gets a licence from the Designated Authority. In the case of foreign investors having prior collaboration in that specific service sector in India, FIPB approval would be required. 3) | 1) 2) | Unbound. None Unbound | (a) | The definition and principles on the regulatory framework for the basic telecommunication services subscribed to by India are contained in the annex titled "Explanatory Paper on Additional Commitments by India |

ANNEX 6-B SCHEDULE OF SPECIFIC COMMITMENTS OF INDIA

str. 684

| Modes of supply: 1) | Cross-border supply 2) Consumption | abroad 3) | Commercial presence 4) | Presence of natural persons |

| Sector or Sub-sector | | Limitations on National | Treatment | Additional Commitments |
| | Limitations on Market Access Service operator will be permitted to provide long distance service within the licensed service area only. Resale of voice telephone services is not permitted. However, licensees can grant franchises on commission basis for providing public call offices (PCOs) service. The detailed terms and conditions for providing the service will be as per licence conditions.

str. 685

Unbound except as indicated in the horizontal | 4) | Unbound except as indicated in the horizontal commitments | |

str. 685

| | Cross-border supply 2) Consumption abroad | Cross-border supply 2) Consumption abroad | Cross-border supply 2) Consumption abroad | 3) Commercial presence 4) Presence Limitations on National Treatment Additional | 3) Commercial presence 4) Presence Limitations on National Treatment Additional |

| Sector or | Limitations on Market Access | Limitations on Market Access | | | |
| 7523**) | 1) 2) 3) | Unbound. None. The service will be permitted to be provided only after the private operator gets a licence from the Designated Authority. In the case of foreign investors having prior collaboration in that specific service sector in India, FIPB approval would be required. | 1) 2) 3) | Sub-sector (b) Packet Switched Data Transmission Services (CPC | |
| 7523**) | 1) 2) 3) | Number of licenses, may, however, be limited due to scarce resources such as right of way and spectrum availability, subject to a minimum of two licences in each service area. | | Sub-sector (b) Packet Switched Data Transmission Services (CPC | |
| 7523**) | 1) 2) 3) | | company | Sub-sector (b) Packet Switched Data Transmission Services (CPC | |
| 7523**) | 1) 2) 3) | Service operator will be permitted to provide long distance service within the licensed service area only. | foreign | Sub-sector (b) Packet Switched Data Transmission Services (CPC | |
| 7523**) | 1) 2) 3) | Resale of voice telephone services is not permitted. However, licensees can grant franchises on commission basis for providing public call offices (PCOs) service. | | Sub-sector (b) Packet Switched Data Transmission Services (CPC | |
| 7523**) | 1) 2) 3) | The detailed terms and conditions for providing the service will be as per licence | | Sub-sector (b) Packet Switched Data Transmission Services (CPC |

str. 686

|
| 7523**) | 1) 2) 3) | conditions. | Unbound except as indicated in the horizontal | Sub-sector (b) Packet Switched Data Transmission Services (CPC | |
| 7523**) | 1) 2) 3) | Unbound except as indicated in the horizontal commitments | 4) | Sub-sector (b) Packet Switched Data Transmission Services (CPC | |
| 7523**) | 1) 2) 3) | | | Sub-sector (b) Packet Switched Data Transmission Services (CPC | |

ANNEX 6-B SCHEDULE OF SPECIFIC COMMITMENTS OF INDIA

| Modes of supply: 1) | Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural | Cross-border supply 2) Consumption abroad 3) Commercial presence 4) Presence of natural | persons |

| Sector or Sub-sector | on Market Access | on National Treatment | Additional Commitments |
| Paging Services 7523**) | Limitations (CPC 1) Unbound. 2) None. 3) The service will be permitted to be provided only after the private operator gets a licence from the Designated Authority. In the case of foreign investors having collaboration in that specific service sector India, FIPB approval would be required. 1) 2) 3) | Limitations Unbound. None Unbound | |
| Paging Services 7523**) | prior in | Limitations Unbound. None Unbound | |
| Paging Services 7523**) | Number of licenses, may, however, be limited due to scarce resources such as right of way and spectrum availability, subject to a minimum of two licences in each service area. | Limitations Unbound. None Unbound | |
| Paging Services 7523**) | The private operator should be a company registered in India in which total foreign equity must not exceed 49 per cent.

str. 687

| Limitations Unbound. None Unbound | |
| Paging Services 7523**) | Service operator will be permitted to provide long distance service within the licensed service | Limitations Unbound. None Unbound | |
| Paging Services 7523**) | area only. Resale of voice telephone services is not | Limitations Unbound. None Unbound | |
| Paging Services 7523**) | The detailed terms and conditions for providing the service will be as per licence conditions. | Limitations Unbound. None Unbound | |
| Paging Services 7523**) | Unbound except as indicated in the horizontal commitments | Limitations Unbound. None Unbound | |
| Paging Services 7523**) | 4) 4) | as indicated in the horizontal | |
| Paging Services 7523**) | | Limitations Unbound. None Unbound | |
| Paging Services 7523**) | | Limitations Unbound. None Unbound | |

str. 687

| Modes of supply: | Cross-border supply 2) | Consumption | abroad | 3) Commercial presence 4) | Presence of natural persons |

| Sector or Sub-sector | Limitations on Market | Access

str. 688

| Limitations on National Treatment | Limitations on National Treatment | Additional Commitments |
| (c) Circuit switched data transmission services (CPC 7523**) | 1) 2) 3) 4) | Unbound. None Licensed voice telephone service operators will be permitted for transmission of data on the PSTN 2 network in its licensed service area. Unbound except as indicated in the horizontal commitments | 1) 2) 3) 4) | Unbound. None Unbound Unbound except as indicated in the horizontal commitments | |
| (f) Facsimile services (CPC 7521** + 7529**) | 1) 2) 3) 4) | Unbound. None Licensed voice telephone service operators will be permitted for transmission of facsimile on the PSTN network in its licensed service area. Franchisees of service operators can provide commercial facsimile services Unbound except as indicated in the horizontal commitments 1) | 2) 3) | Unbound. None Unbound | |
| (g) Private Leased Circuit Services (CPC 7522** + 7523**) | 1) 2) | Unbound. None 1) 2) | 4) | Unbound except as indicated in the horizontal commitments Unbound. None | |
| (g) Private Leased Circuit Services (CPC 7522** + 7523**) | 4) | licensed service area. Resale of such leased circuits will not be permitted. Unbound except as indicated in the horizontal commitments | 4) | Unbound except as indicated in the horizontal commitments | |

str. 688

| Modes of supply: | Cross-border supply | Consumption abroad | 3) Commercial presence | Presence of natural persons |

| Sector or Sub-sector | Limitations on Market Access | | Limitations on National Treatment | Additional Commitments |
| Data and message transmission services, the following: (h) Electronic mail (CPC 7523**) | None None Total foreign equity must not exceed 74% in a company registered in India under the Companies Act 1956 and such investment will be governed by the Foreign Exchange Management Act (FEMA).

str. 689

| 1) 2) 3) | None None None | |
| (i) Voice mail (CPC 7523**) (j) On-line information and database retrieval (CPC 7523**) | In the case of foreign collaboration in that India or Foreign equity FIPB approval would | 1) 2) 3) | None None None | |
| (l) Enhanced / value added facsimile services, including store and forward, store and retrieve (CPC 7523**) | section | 1) 2) 3) | the horizontal section | |
| | None None Total foreign equity must not exceed 74% in a company registered in India under the Companies Act 1956 and such investment will be governed by the Foreign Exchange Management Act (FEMA). | 1) 2) 3) | None None None | |

str. 689

| Modes of supply: | 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 |
| (o) Others (i) V-Sat Services | 1) Unbound 2) None 3) The service will be permitted to be after the private operator gets a Designated Authority. | provided only licence from the 1) 2) 3) | Unbound None Unbound | |
| | 4) Unbound except as indicated in the horizontal commitments | 4) | Unbound except as indicated in the horizontal section | |

str. 689

| Modes of supply: | Cross-border supply 2) Consumption abroad 3) | Cross-border supply 2) Consumption abroad 3) | 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 |
| (ii) Cellular mobile telephone | 1) 2) 3) | Unbound None The service will be permitted to be provided only after the private operator gets a licence from the Designated Authority, The private operator should be a company | 1) 2) 3) | Unbound None Unbound | |
| | 4) | providing the service will be as per licence conditions. Unbound except as indicated in the horizontal | 4) | Unbound except as indicated in the horizontal section | |

str. 689

| Modes of supply: | Cross-border supply 2) Consumption

str. 690

| 3) Commercial presence | 4) Presence of natural persons |

| Sector or Sub-sector | | Limitations on National Treatment | Additional Commitments |
| Infrastructure Services Infrastructure Providers (Category I) | Limitations on Market Access 1) Unbound 2) None 3) None except, a) The detailed terms and conditions for providing the services will be as per license conditions b) Total foreign equity must not exceed 74% in a company registered in India under the Companies Act 1956 and such investment will be governed by Foreign Exchange Management Act (FEMA) 4) Unbound except as indicated in the horizontal commitments | Unbound None None except the followings: i) The Chief Officer in charge of Technical Network Operations, Chief Security Officer and officer/officials of the licensee companies dealing with the lawful inception of messages should be resident Indian citizens. ii) The Majority Directors on the Board of the licensee shall be Indian Citizens. iii) The positions of the Chairman, managing Director, Chief Executive Officer | and/or |

str. 690

| | Limitations on National Treatment 1) Unbound. 2) | Limitations on National Treatment 1) Unbound. 2)

str. 691

| Modes of supply: Sector or Sub-sector Internet Services |

| 1) Cross-border supply 2) Consumption Limitations on Market Access 1) Unbound. 2) None 3) The service will be permitted to be provided only after the private operator gets a licence from the Designated Authority. In the case of foreign investors having prior collaboration in that specific service sector in India, FIPB approval would be required. Number of licenses may be limited to a two licences in each service area. The private operator should be a registered in India under the Companies 1956 in which total foreign equity must exceed 74 per cent and such investment be governed by the Foreign | abroad None None | (i) The Chief Officer in charge of Technical Network Operations, Chief Security Officer and officer/officials of the licensee companies dealing with the lawful inception of messages should be resident Indian Citizens. (ii) The Majority Directors on the Board of the licensee shall be Indian Citizens. (iii) The positions of the Chairman, managing Director, Chief Executive Officer and/or Chief Financial Officer, if held by foreign nationals, would require to be security vetted by Ministry of Home Affairs in India annually. (iv) Government Public Sector Undertakings | Modes of supply: Sector or Sub-sector Internet Services |
| minimum of company Act not will | abroad None None | (i) The Chief Officer in charge of Technical Network Operations, Chief Security Officer and officer/officials of the licensee companies dealing with the lawful inception of messages should be resident Indian Citizens. (ii) The Majority Directors on the Board of the licensee shall be Indian Citizens. (iii) The positions of the Chairman, managing Director, Chief Executive Officer and/or Chief Financial Officer, if held by foreign nationals, would require to be security vetted by Ministry of Home Affairs in India annually. (iv) Government Public Sector Undertakings | Modes of supply: Sector or Sub-sector Internet Services |
| Exchange Management Act (FEMA). In the case of foreign investors having prior collaboration in that specific service sector in India or Foreign equity of more than 49%, FIPB approval would be required. Resale of telephone services is not permitted.

str. 692

| abroad None None | (i) The Chief Officer in charge of Technical Network Operations, Chief Security Officer and officer/officials of the licensee companies dealing with the lawful inception of messages should be resident Indian Citizens. (ii) The Majority Directors on the Board of the licensee shall be Indian Citizens. (iii) The positions of the Chairman, managing Director, Chief Executive Officer and/or Chief Financial Officer, if held by foreign nationals, would require to be security vetted by Ministry of Home Affairs in India annually. (iv) Government Public Sector Undertakings | Modes of supply: Sector or Sub-sector Internet Services |
| However, licensees can grant franchises on commission basis. The detailed terms and conditions for providing the service will be as per licence conditions. | abroad None None | (i) The Chief Officer in charge of Technical Network Operations, Chief Security Officer and officer/officials of the licensee companies dealing with the lawful inception of messages should be resident Indian Citizens. (ii) The Majority Directors on the Board of the licensee shall be Indian Citizens. (iii) The positions of the Chairman, managing Director, Chief Executive Officer and/or Chief Financial Officer, if held by foreign nationals, would require to be security vetted by Ministry of Home Affairs in India annually. (iv) Government Public Sector Undertakings | Modes of supply: Sector or Sub-sector Internet Services |
| | abroad None None | (i) The Chief Officer in charge of Technical Network Operations, Chief Security Officer and officer/officials of the licensee companies dealing with the lawful inception of messages should be resident Indian Citizens. (ii) The Majority Directors on the Board of the licensee shall be Indian Citizens. (iii) The positions of the Chairman, managing Director, Chief Executive Officer and/or Chief Financial Officer, if held by foreign nationals, would require to be security vetted by Ministry of Home Affairs in India annually. (iv) Government Public Sector Undertakings | Modes of supply: Sector or Sub-sector Internet Services |

str. 692

| 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 | |

str. 693

| | Limitations on National Treatment | Additional Commitments |
| | commitments | 4) | Unbound except as indicated in the horizontal | 4) | Unbound except as indicated in the horizontal commitments | |
| D. video distribution services (CPC 96113) | Audiovisual Services (a) Motion picture or | 1) 2) 3) (i) of | Unbound Unbound* Only through representative offices which will be allowed to function as branches of companies incorporated outside India. (ii) Numerical ceiling in relation to the import titles for the India- Korea CEPA will be | in 1) 2) 3) None. | Unbound Unbound* | |
| D. video distribution services (CPC 96113) | Audiovisual Services (a) Motion picture or | 4) | Unbound except as indicated in the horizontal section | 4) | Unbound except as indicated in the horizontal section | |

.

str. 693

| Modes of supply: | Cross-border | supply 2) abroad | Consumption | Commercial presence | Presence of natural persons |

| Sector or Sub-sector 3. CONSTRUCTION | Limitations on Market Access | | Limitations | on National Treatment | Additional Commitments |
| A. General construction work for buildings (CPC 512) B. General Construction | 1) 2) 3) 4) | None None None Unbound except as indicated in the horizontal section 1) 2) 3) 4) | | None None None Unbound except as indicated in the horizontal section | |
| C. Installation and assembly work (CPC 514+516) D. Building completion and finishing work (CPC 517) | | | | | |

str. 693

| Modes | of supply: 1) | Cross-border supply 2) | Consumption abroad | Commercial presence | Presence of natural persons |

| Sector | or Sub-sector DISTRIBUTION SERVICES | Limitations on Market Access | Limitations on National Treatment | Limitations on National Treatment | Additional Commitments |
| A.

str. 694

| Commission agents' services covering sales on a fee or contract basis of: | None None None, subject to approval of conformity with FEMA applicable. Unbound, except as in the horizontal | 1) 2) | None None None | |
| Agricultural raw | 1) 2) 3) | RBI/FIPB and regulations, as | section 3) 4) | Unbound, except as indicated in the horizontal section | |
| Food products excluding beverages and tobacco (CPC 62112**) Machinery, industrial | 1) 2) 3) | | section 3) 4) | Unbound, except as indicated in the horizontal section | |
| Furniture, household goods, hardware and iron mongery (CPC 62115) | 1) 2) 3) | | section 3) 4) | Unbound, except as indicated in the horizontal section | |
| Textiles, clothing and | 1) 2) 3) | | section 3) 4) | Unbound, except as indicated in the horizontal section | |
| footwear (CPC 62116) | 1) 2) 3) | | section 3) 4) | Unbound, except as indicated in the horizontal section | |
| | 1) 2) 3) | | section 3) 4) | Unbound, except as indicated in the horizontal section | |
| | 1) 2) 3) | | section 3) 4) | Unbound, except as indicated in the horizontal section | |
| | 1) 2) 3) | | section 3) 4) | Unbound, except as indicated in the horizontal section | |

str. 694

| | Modes of supply: | Cross-border supply 2) Consumption abroad Limitations on Market Access | Cross-border supply 2) Consumption abroad Limitations on Market Access | Cross-border supply 2) Consumption abroad Limitations on Market Access | Limitations on National Treatment | Limitations on National Treatment | |

str. 695

------|----------------------------------------------|
| | Sector or Sub-sector | | | | | | Additional Commitments |
| | B. Wholesale trade services Agricultural raw materials (CPC 6221**) | 1) 2) 3) 4) | None None None, subject to approval of conformity with Management Act(FEMA) applicable.

str. 696

Unbound except as indicated section | RBI/FIPB and Foreign Exchange regulations, as in the horizontal 1) 2) 3) 4) | | None None None | |
| | Food excluding beverages and tobacco (CPC 6222**) | | | | | Unbound except as indicated in the horizontal | |
| | Textiles, clothing and footwear (CPC 6223) | | section | | | Unbound except as indicated in the horizontal | |
| Household appliances, articles and equipment (6224) | Household appliances, articles and equipment (6224) | Household appliances, articles and equipment (6224) | Household appliances, articles and equipment (6224) | Household appliances, articles and equipment (6224) | | | |
| Miscellaneous consumer goods (6226) | Miscellaneous consumer goods (6226) | Miscellaneous consumer goods (6226) | Miscellaneous consumer goods (6226) | Miscellaneous consumer goods (6226) | | | |
| Machinery, equipment and supplies (CPC 6228) | Machinery, equipment and supplies (CPC 6228) | Machinery, equipment and supplies (CPC 6228) | Machinery, equipment and supplies (CPC 6228) | Machinery, equipment and supplies (CPC 6228) | Machinery, equipment and supplies (CPC 6228) | Machinery, equipment and supplies (CPC 6228) | Machinery, equipment and supplies (CPC 6228) |

str. 696

| Sector or Sub-sector | Sector or Sub-sector | Limitations on Market Access | Limitations on Market Access | Limitations on National Treatment | Limitations on National Treatment | Additional Commitments |

| 5. | EDUCATION SERVICES | | | | | Additional Commitments |
| Services | Higher Education (CPC 923) | 1) 2) 3) | None subject to the condition that service providers would be subject to regulations, as applicable to domestic providers in the country of origin. None None subject to the condition that fees to be charged can be fixed by an appropriate authority and that such fees do not lead to charging capitation fees or to profiteering. Subject further to such regulations, already in place or to be prescribed by the appropriate regulatory authority. 4) Unbound except as indicated in the horizontal 4) | 1) 2) 3) | None None None Unbound except as indicated in the horizontal | |
| | ENVIRONMENTAL SERVICES | 1) 2) 3) | section | | section | 6. |
| | Refuse Disposal Services (CPC 9402) and Similar | 1) 2) 3) 4) | None None None Unbound except as indicated in the horizontal section 3) 4) | 1) 2) | None None None Unbound except as indicated in the horizontal section | B. C. Sanitation Services (CPC 9403) |

str. 696

| | Limitations on Market Access Limitations on National

str. 697

| Limitations on Market Access Limitations on National | Limitations on Market Access Limitations on National | Additional Commitments | Additional Commitments | |

str. 698

-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| Sector or Sub-sector | | | Treatment | Treatment |

str. 699

| |
| FINANCIAL SERVICES The commitments in financial services are made in accordance with the General Agreement on Trade in Services and the Annex on Financial Services. All the commitments are subject to entry requirements, domestic laws, rules and regulations, guidelines and the terms and conditions of the Reserve Bank of India, Securities and Exchange Board of India, and any other competent authority in India. The sectors/sub-sectors listed below are in accordance with the listing in the Annex on Financial Services. | FINANCIAL SERVICES The commitments in financial services are made in accordance with the General Agreement on Trade in Services and the Annex on Financial Services. All the commitments are subject to entry requirements, domestic laws, rules and regulations, guidelines and the terms and conditions of the Reserve Bank of India, Securities and Exchange Board of India, and any other competent authority in India. The sectors/sub-sectors listed below are in accordance with the listing in the Annex on Financial Services. | FINANCIAL SERVICES The commitments in financial services are made in accordance with the General Agreement on Trade in Services and the Annex on Financial Services. All the commitments are subject to entry requirements, domestic laws, rules and regulations, guidelines and the terms and conditions of the Reserve Bank of India, Securities and Exchange Board of India, and any other competent authority in India. The sectors/sub-sectors listed below are in accordance with the listing in the Annex on Financial Services. | FINANCIAL SERVICES The commitments in financial services are made in accordance with the General Agreement on Trade in Services and the Annex on Financial Services. All the commitments are subject to entry requirements, domestic laws, rules and regulations, guidelines and the terms and conditions of the Reserve Bank of India, Securities and Exchange Board of India, and any other competent authority in India. The sectors/sub-sectors listed below are in accordance with the listing in the Annex on Financial Services. | FINANCIAL SERVICES The commitments in financial services are made in accordance with the General Agreement on Trade in Services and the Annex on Financial Services. All the commitments are subject to entry requirements, domestic laws, rules and regulations, guidelines and the terms and conditions of the Reserve Bank of India, Securities and Exchange Board of India, and any other competent authority in India. The sectors/sub-sectors listed below are in accordance with the listing in the Annex on Financial Services. | FINANCIAL SERVICES The commitments in financial services are made in accordance with the General Agreement on Trade in Services and the Annex on Financial Services. All the commitments are subject to entry requirements, domestic laws, rules and regulations, guidelines and the terms and conditions of the Reserve Bank of India, Securities and Exchange Board of India, and any other competent authority in India. The sectors/sub-sectors listed below are in accordance with the listing in the Annex on Financial Services. | FINANCIAL SERVICES The commitments in financial services are made in accordance with the General Agreement on Trade in Services and the Annex on Financial Services. All the commitments are subject to entry requirements, domestic laws, rules and regulations, guidelines and the terms and conditions of the Reserve Bank of India, Securities and Exchange Board of India, and any other competent authority in India.

str. 700

The sectors/sub-sectors listed below are in accordance with the listing in the Annex on Financial Services. |
| A. Insurance and Insurance Related Services | A. Insurance and Insurance Related Services | A. Insurance and Insurance Related Services | A. Insurance and Insurance Related Services | A. Insurance and Insurance Related Services | A. Insurance and Insurance Related Services | A. Insurance and Insurance Related Services |
| |

str. 701

| | | 1) Unbound | | |
| Life Insurance | Unbound Unbound None, except establishment would be through incorporation with foreign equity not exceeding 26 per cent | 2) | Unbound

str. 702

| 3) None | [5(a) (i) (A)] | |

str. 702

| Sector or | Modes of supply: 1) Cross-border supply Sub-sector | Modes of supply: 1) Cross-border supply Sub-sector | Modes of supply: 1) Cross-border supply Sub-sector | 3) Commercial presence 4) Limitations on National Treatment | 3) Commercial presence 4) Limitations on National Treatment | |

| Sector or | | Limitations on Market | | | | |
| [5(a) (i) (B)] | 1)

str. 703

| 2) Access Unbound except in the case of insurance freight, where there is no requirement goods in transit to and from India should insured with Indian insurance companies Insurance is taken by the buyer or seller accordance with the terms of the This position will be maintained. Once a contract the Indian importer or agrees to assume the responsibility insurance such as in the case of f.o.b. for imports into India or c.i.f. contracts exports from India, insurance has to be taken only with an Indian insurance company. Unbound None except establishment would be through | Consumption of that be only. in contract. under exporter for contracts for | abroad 1) Unbound | Unbound indicated in the horizontal | Non-life insurance |
| [5(a) (i) (B)] | 1) | Unbound except as indicated in the section | horizontal 4) | Unbound except as section | Unbound indicated in the horizontal | Non-life insurance |
| Reinsurance and retrocession 5(a)(ii) | 1),2) | Reinsurance can be taken with foreign reinsurers to the extent of the residual uncovered risk after obligatory or statutory placements domestically with Indian insurance companies None except establishment would be through | 1) 2) | Unbound Unbound | | |
| Reinsurance and retrocession 5(a)(ii) | 1),2) | incorporation and subject to the condition that foreign equity not exceeding 26% Unbound except as indicated in the horizontal | 3) | Unbound | | |
| Reinsurance and retrocession 5(a)(ii) | 1),2) | section | 4) | Unbound except as indicated in the horizontal section | | |
| Reinsurance and retrocession 5(a)(ii) | 1),2) | incorporation and subject to the condition that foreign equity not exceeding 26% Unbound except as indicated in the horizontal | | | | |

str. 704

| 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 on National Treatment | Additional Commitments |
| Insurance intermediation, limited to reinsurance Ex. 5(a)(iii) | 1),2) 3) | Limitations Reinsurance of domestic risks can be placed foreign reinsurers through overseas the extent mentioned under and retrocession. Overseas brokers are allowed to have representatives and representative can procure reinsurance business insurance companies to the extent 1) Unbound 2) Unbound 3) Unbound | |
| Insurance intermediation, limited to reinsurance Ex. 5(a)(iii) | 4) | be received in India from Indian except as indicated in the horizontal 4) Unbound except as indicated in the horizontal section | |

str. 704

| Modes of supply: Sub-sector | Cross-border supply 2) Consumption abroad | Cross-border supply 2) Consumption abroad | Cross-border supply 2) Consumption abroad | 3) Commercial presence 4) Limitations on National Treatment | 3) Commercial presence 4) Limitations on National Treatment |

| Modes of supply: Sub-sector | Limitations on Market Access | Limitations on Market Access

str. 705

| Limitations on Market Access | | |
| Services auxiliary to insurance, such as consultancy, actuarial, risk assessment Ex. [5 (a) (iv)] | 1) 2) 3) | None Unbound None subject to the conditions that foreign companies can be established through incorporation with foreign equity not exceeding 51 per cent In the case of Actuarial and Advisory Services, formal certification by Actuarial Society of India would be required. 4) Unbound except as indicated in the horizontal | 1) None 2) None 3) 4) | Unbound Unbound | Sector or |

str. 705

| Modes of supply: | Cross-border supply 2) Consumption abroad | 3) Commercial presence 4) | Presence of natural persons |

| Sector or Sub-sector |

str. 706

| on National Treatment | Additional Commitments |
| Banking and other financial services (excluding insurance) Acceptance of deposits and other repayable funds from the public 5(a)(v) Lending of all types, including consumer credit, mortgage credit, factoring and financing of commercial transactions Ex. 5(a)(vi) | Limitations on Market Access Unbound Unbound In each of the services given below in which commitments are being undertaken for banking and non-banking financial services companies, access is subject to fulfillment of minimum capitalization norms. For all activities listed in this section of the Schedule excluding factoring and venture capital (i) Through branch operations and as a wholly owned subsidiary of a foreign bank licensed and supervised as a bank in its home country and subject to regulations of the Reserve Bank of India. 1) 2) 3) (ii) | Limitations Unbound Unbound For all activities listed in this section of the Schedule excluding factoring and venture capital (i) Public sector enterprises can invest surplus funds in term deposits only with scheduled commercial banks (including Wholly Owned Subsidiaries) incorporated in India; their investment of surplus funds in term deposits with Wholly Owned Subsidiaries would be subject to guidelines by Reserve Bank of India. Unbound except for entities established in accordance with the limitations specified in the market access column | |

str. 706

| Modes of supply: | Cross-border supply 2) | Consumption abroad 3) | Commercial presence | Presence of natural persons |

| Sector or Sub-sector | Limitations on Market | Access | on National Treatment | Additional Commitments |
| All payment and money transmission services including credit, charge and debit cards, travellers cheques and bankers' drafts 5(a)(viii) | (ii) India shall give favorable to the application for establishment branches by Korean banks, provided they meet India's requirement relating the establishment of bank branches. favorable consideration shall be up to ten applications over four years. (iii) Banks are allowed to branches and at by them. other than in as a new place of | Limitations consideration 4 of that to The given install ATMs at other places identified Installation of ATM at a place licensed branches is treated business and requires a | | |

str. 707

| Modes of supply: | Cross-border supply | 2) Consumption abroad | Commercial presence | Presence of natural persons | |

| Sector or Sub-sector | Limitations on Market Access | Limitations on Market Access | Limitations on Market Access | Limitations on Market Access | Limitations on Market Access |
| Guarantees and commitments 5(a)(ix) Trading for own account of the following: | Investments in companies by licensed to do individually not owned funds or company's capital | other financial services branches of foreign banks banking business in India to exceed 10 per cent of 30 per cent of the invested whichever is lower. banks may be denied share of assets in India sheet of foreign banks and off balance sheet of 15 per cent. are subject to resource allocation foreign banks are permitted to sector banks through the FDI | Limitations on National Treatment Additional Commitments | Limitations on National Treatment Additional Commitments | |
| money market instruments (including cheques, bills, certificates of deposits) ( | (iv) (v) | | | | |
| foreign exchange transferable securities Ex.

str. 708

5(a)(x)(A) (B) (E) Clearing services for other banks for cheques, drafts and other instruments Ex. 5(a)(xiv) | banks non-discriminatory requirements. | Licences for new foreign when the maximum both on and off balance to total assets both on the banking system exceeds | | | |
| For transferable securities [ 5 (a) (x) (E) ] | (vi) Foreign (vii) In addition, invest in private route subject to per cent (viii)In addition establishment of venture company exceeding 74 per | foreign equity ceiling of 49% to the above, through locally incorporated joint with foreign equity not cent. The foreign equity | | | |

str. 708

| Modes of supply: | 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 |
| 3. Factoring Ex 5(a) (vi) | 1) 2) 3) 4) | Unbound Unbound Allowed for foreign financial services companies (including banks) through incorporation. Unbound except as indicated in the horizontal | 1) Unbound 2) Unbound 3) Unbound except for entities established in accordance with the limitations specified in the market access column. 4) Unbound except as indicated in the section | horizontal |
| 4. Venture Capital | 1) 2) 3) (i) | Unbound Unbound Allowed for foreign financial services companies (including banks) through incorporation. 1) 2) 3) | Unbound Unbound Unbound except for entities established in accordance with the limitations specified in the market access column | |
| Financial leasing 5(a)(vii) | 4) Unbound except section 1) 2) 3) | as indicated in the horizontal 4) Unbound Unbound Allowed for foreign financial services companies (including banks) through incorporation. 1) 2) 3) | Unbound except as indicated in the horizontal section Unbound Unbound None | horizontal |

str. 708

| Sector or Sub-sector Management, such | Limitations on Market Access Limitations on National | Limitations on Market Access Limitations on National

str. 709

| Limitations on Market Access Limitations on National | Modes of Asset as cash or management, of collective management, fund custodial, trust services |

| Sector or Sub-sector Management, such | | | Treatment Additional Commitments | Modes of Asset as cash or management, of collective management, fund custodial, trust services |
| portfolio all forms investment pension management, depository and 5(a)(xiii) Participation in issues | 1) 2) 3) 26 4) | Unbound Unbound None except establishment would be through incorporation with foreign equity not exceeding per cent. Unbound except as indicated in the horizontal section 1) 2) 3) 4) | Unbound Unbound None Unbound except as indicated in the horizontal section | Modes of Asset as cash or management, of collective management, fund custodial, trust services |
| of all kinds of securities, including underwriting and placement as agent (whether publicly or privately) and provision of services related to such issues 5(a)(xi) | 1) 2) 3) exceeding | Unbound Unbound (i) Allowed for foreign bank branches licensed to do banking business in India. (ii) Allowed for foreign financial services companies (excluding banks) through incorporation with foreign equity not 74 per cent. 1) 2) 3) | Unbound Unbound Unbound except for entities established in accordance with the limitations specified in the market access column. | Modes of Asset as cash or management, of collective management, fund custodial, trust services |
| | 4) | foreign equity not exceeding 51 per cent Unbound except as indicated in the horizontal section 4) | Unbound except as indicated in the horizontal section | Modes of Asset as cash or management, of collective management, fund custodial, trust services |
| Money Broking 5(a) (xii) | 1) 2) and | 3) Unbound Unbound except as indicated in the horizontal 1) 4) | 2) and 3) Unbound Unbound except as indicated in the horizontal | Modes of Asset as cash or management, of collective management, fund custodial, trust services |
| Money Broking 5(a) (xii)

str. 710

| 4) | section | section | Modes of Asset as cash or management, of collective management, fund custodial, trust services |

str. 710

| 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 |
| Provision and transfer of financial information, and financial data processing and related software by suppliers of other financial services | and 2) None None Unbound except as indicated in the horizontal section 1) and 2) None 3) None 4) Unbound except as indicated in the horizontal section | |
| 5 (a) (xv) Financial consultancy services, i.e. financial advisory services provided by financial advisers, etc. to customers on financial matters, investment and portfolio research and advice, advice on acquisitions and on | Unbound Unbound (i) Allowed for foreign bank branches licensed to do banking business in India. (ii) Allowed for foreign financial services companies (including banks) through incorporation. 1) Unbound 2) Unbound 3) None | |
| corporate restructuring and strategy Ex. 5(a)(xvi) | Unbound except as indicated in the horizontal section 4) Unbound except as indicated in the horizontal section | |

str. 710

| Modes of supply: 1) | Modes of supply: 1) | Cross-border supply 2) Consumption | Cross-border supply 2) Consumption | | | Additional Commitments |

str. 711

------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|-----------------------------------|----------------------------------------------------------------------|--------------------------|
| Sector or Sub-sector | Sector or Sub-sector | on Market Access | on Market Access | Limitations on National Treatment | Limitations on National Treatment | |
| 8. A. | HEALTH RELATED AND SOCIAL SERVICES Hospital Services | 1) 3) | Limitations None for provision of services on provider to provider basis such that the transaction is between two established medical institutions, covering the areas of second opinion to help in diagnosis of cases or in the field of research. None None except that foreign equity ceiling of 74 per cent and subject to the condition that the latest technology for treatment will be brought in. Publicly funded services may be available only to Indian citizens or may be supplied at differential prices to persons other than Indian | 1) 2) 3) | None. None None | |
| | (CPC 9311) | 2) | | | | |
| A. | Hotels and other lodging services (CPC Ex. 641) | 1) 2) 3) 4) | None None None Unbound except as indicated in the horizontal section | 1) 2) 3) 4) | None None None Unbound except as indicated in the horizontal section | |

str. 711

| | Modes of supply: | Cross-border supply | 2) Consumption | abroad 3) Commercial presence 4) | Presence of natural persons |

str. 712

--------------------------------------------------------------------------------------------------------------------------|----------------------------------------------------------------------|-------------------------------|
| Sector or Sub-sector | Sector or Sub-sector | Limitations on Market Access | Limitations on Market Access | Limitations on National Treatment | Additional Commitments |
| B. | Travel Agency and Tour Operator Services (CPC 7471) | 1) None 2) None 3) None 4) | Unbound except as indicated in the horizontal 1) 2) 3) 4) | None None None Unbound except as indicated in the horizontal section | |
| C. | Tourist Guides Services (CPC 7472) | 1) 2) None 3) in 2005 Trade | section Unbound* Numerical ceiling in relation to the number of tourist guides for the India-Korea CEPA will be accordance with the India's Revised Offer number TN/S/O/IND Rev.1* dated 24 August under the WTO General Agreement on in Services 5 . The current limit is 500 guides. Numerical ceiling in 1) 2) 3) | Unbound* None None | |
| | | 4) tourist guides for in accordance | relation to the number of the India-Korea CEPA will be with the India's Revised Offer 4) Unbound section | except as indicated in the horizontal | |

str. 712

| Modes of supply: | Modes of supply: | Sector or Sub-sector | Sector or Sub-sector | Sector or Sub-sector | Limitations on National Treatment Additional Commitments | Limitations on National Treatment Additional Commitments |

| | Cultural services (other Audio-visual | 10. Recreational, and Sporting than services) | Limitations on Market Access | | Unbound | A. Entertainment |
| | Services (including Theatre, Live bands and circus services (CPC 9619) | 1) 2) 3) 4) | Unbound None None Unbound except as indicated in the horizontal section | 1) 2) 3) 4) 1) | None None Unbound except as indicated in the horizontal section | A. Entertainment |
| D. | Sporting and other recreational services (CPC 964**) (excluding lottery, gambling and betting services) | 1) 2) 3) 4) | None None None Unbound except as indicated in the horizontal section and subject to reciprocity | 2) 3) 4) | None None None Unbound except as indicated in the horizontal section | A. Entertainment |

ANNEX 6-B SCHEDULE OF SPECIFIC COMMITMEN

str. 713

TS OF INDIA

| Sector or | Limitations on Market Access Limitations on National | Treatment Additional | |

| Sub-sector Commitments

str. 714

| | | |
| 11. TRANSPORT SERVICES A Transport Services | | | |
| The commitments in Maritime Transport are made in accordance with the General Agreement on Trade in Services. All commitments are subject to domestic laws, entry requirements, rules and regulations and the terms and conditions of the Directorate General of Shipping, Reserve Bank of India and any other competent authority in India. For supply of Maritime Auxiliary Services through commercial presence under Mode 3, it will be only by through establishing Indian a company registered company under any Central Act or State Act in India and having its principal place of business in India and subject to the condition that in the case of foreign investors having prior collaboration in specific service sector in India, FIPB approval would be required. |

str. 715

| | |
| International Transport (Freight and Passengers excluding cabotage and offshore transport as defined in Annex 'A') 1)(a) Liner - At least by liner reserved for Indian - Flag vessels for Government owned/ - imports and export - Indian first right of refusal and only allowed to 1)(a) Liner Shipping: None, (Not restricted to between India and contracting parties to code of conduct for provisions of the said Tug assistance fuelling | Shipping: None, except 40 per cent of cargo carried shipping companies must be Flag ships. Preference will be given to Indian government cargoes; and controlled cargo Government policy on FOB/ FAS will hold good. flag vessels will have the for carrying such cargo thereafter can foreign flag ships be in liner trade conference trade) countries which are Convention on conferences, the will apply. Access to and use of Port Facilities No measures shall be applied to the following services which deny reasonable and non-discriminatory access to international maritime suppliers: 1. Pilotage | except that liner such the UN liner convention 2. Towing, pushing, 3. Provisioning, watering, | Shipping: None, except 40 per cent of cargo carried shipping companies must be Flag ships. Preference will be given to Indian government cargoes; and controlled cargo Government policy on FOB/ FAS will hold good. flag vessels will have the for carrying such cargo thereafter can foreign flag ships be in liner trade conference trade) countries which are Convention on conferences, the will apply. Access to and use of Port Facilities No measures shall be applied to the following services which deny reasonable and non-discriminatory access to international maritime suppliers: 1. Pilotage |

ANNEX 6-B SCHEDULE OF SPECIFIC COMMITMENTS OF INDIA

str. 715

| Modes | supply: 1) Cross-border Sub-sector | supply 2) Consumption | abroad 3) Commercial presence Limitations on National Treatment | 4) Presence of natural persons Additional Commitments 5. Port Captain services, 6. Navigation aids, 7.

str. 716

Shore based operational services essential to ship |

| Sector or | - - | Limitations on Market Access 1)(b)Bulk Shipping: None, Except (i) Dry, Liquid and Gas other than LNG: Preference will be given to Indian Flag vessels for government cargoes; and Government. Owned/ controlled cargo. | 1)(b)Bulk Shipping: None, Except (i) Preference will be given to Indian Flag Vessels. - Preference will be given to Indian Flag vessels for government cargoes; and Government owned/ controlled cargo. - Government policy on FOB/ FAS imports and | operations, including communications, water and electrical supplies, 8. Emergency repair facilities, 9. Anchorage, berth and berthing services of |
| | (ii) | Government policy on FOB/ FAS imports and export will hold good. - Indian flag vessels will have the first right of refusal for carrying such cargo and only thereafter can foreign flag ships be allowed to be in-chartered/ taken on international rental basis. LNG: Unbound | export will hold good. - Indian flag vessels will have the first right refusal for carrying such cargo and only thereafter can foreign flag ships be allowed to be in-chartered/ taken on international rental basis. (ii) LNG: Unbound | |

str. 716

| Modes | Cross-border supply 2) Consumption | abroad 3) Commercial presence | Presence of natural persons |

| Modes | Limitations on Market Access | Limitations on National Treatment | Additional Commitments |
| Sector or Sub-sector | 2) None 3)(a) None, but condition that for operating a ship under the Indian flag, a registered company, or a cooperative society under any Central Act or State Act having its principal place of business in India, must be established. 3)(b) Other forms of commercial presence for the supply of International Maritime Transport Services (as per definitions): Unbound 4)(a) Ships crews: Unbound 4)(b) key shore personnel: Unbound | 2) None 3)(a) None 3)(b) Unbound 4)(a) Ships crews: Unbound 4)(b) key shore personnel: Unbound | |

str. 716

| Sector or Sub-sector MARITIME AUXILIARY | Modes of supply: 1) Cross-border supply 2) Limitations on Market Access | Modes of supply: 1) Cross-border supply 2) Limitations on Market Access | Modes of supply: 1) Cross-border supply 2) Limitations on Market Access | Limitations on National Treatment Additional Commitments | Limitations on National Treatment Additional Commitments |

str. 717

--------------------------------------------------------------------|------------------------------------------------------------|
| Sector or Sub-sector MARITIME AUXILIARY | SERVICES | SERVICES | SERVICES | | |
| Maritime Cargo Handling services | 1) 2) 3) 4) | Unbound* None None, except as indicated in Horizontal commitment/ head Note to this Schedule. | 1) 2) 3) | Unbound* | |
| | | None | 4) 1) | None None, except as indicated in Horizontal commitment/ head Note to this Schedule None | Storage and services in Ports |
| Warehousing | 1) 2) 3) 4) | Unbound* None None, except as indicated in Horizontal commitment/ head Note to this Schedule. None | 2) 3) 4) | Unbound* None None, except as indicated in Horizontal commitment/ head Note to this Schedule None | |
| Services | 1) 2) 3) 4) | Unbound* None Unbound Unbound | 1) 2) 3) 4) 1) | Unbound* None Unbound Unbound Unbound* None | Customs Clearance Container Station |
| and Depot | 1) 2) 3) 4) | Unbound* None None, except as indicated in Horizontal commitment/ head Note to this Schedule. None | 2) 3) 4) | None, except as indicated in Horizontal commitment/ head Note to this Schedule None | Services |

str. 717

| Sector or Sub-sector | Modes of supply: 1) | Modes of supply: 1) | Modes of supply: 1) | Limitations on National Treatment Additional Commitments | Limitations on National Treatment Additional Commitments |

| Sector or Sub-sector | | Limitations on Market Access None except as indicated in Horizontal head Note to this Schedule. 1) 2) 3)

str. 718

| Limitations on Market Access None except as indicated in Horizontal head Note to this Schedule. 1) 2) 3) | None None None, except as indicated in Horizontal commitment/ head Note to this Schedule None | Maritime Freight |
| Forwarding Services charter of vessels with crew or on bareboat basis (excluding cabotage and offshore transport) | 1) 2) 3) 4) 1) 2) 3) | None None, commitment/ None Unbound None except obtaining permission from Director General (Shipping) for chartering a foreign flag vessel in the absence of availability of a suitable Indian vessel. Unbound | 4) 1) 2) 3) | Unbound None, except vessels rented by Indian nationals are considered as foreign vessels. Unbound | International rental/ |
| Maintenance and repairs of sea going vessels | 1) 2) 3) 4) | None None None, except as indicated in Horizontal commitment/ head Note to this Schedule. None | 1) 2) 3) | None None None, except as indicated in Horizontal commitment/ head Note to this Schedule None | |
| Ship Broking Service (CPC 748**) | 1) 2) 3) | Unbound None None, except as indicated in the head Note. | 1) 2) 3) | 4) Unbound None None, except as indicated in the Horizontal commitment / head Note to this Schedule. Unbound except as indicated in horizontal commitments | |
| Ship Broking Service (CPC 748**) | 4) | Unbound except as indicated in the horizontal section | 4) | | |
| 11 C. Air Transport Services repair of aircraft (CPC 8868**) | 1) 2) 3) 4) | None None None Unbound except as indicated in the horizontal | 1) 2) 3) 4) | None None None Unbound except as indicated in the horizontal | (d) Maintenance and |

str. 718

1. 'International Transport (Freight and Passenger)', for the purpose of this schedule, is to mean transportation of international Maritime Freight and Passengers by sea going vessels from the port of loading in one country to the port of discharge in another country. 2. Cabotage: This Schedule does not include any commitments on 'Cabotage' or 'Maritime Transport Services' which are described as transportation of passengers or goods between any port located in India and any other port also located in India and traffic originating and terminating in the same port located in the country and further includes transportation of passengers or goods between a port located in India and installation and structures situated on the continental shelf of India.

▸ Other forms of Commercial Presence for the supply of International Transport Services
str. 719

3. Offshore Transport: for the purposes of the schedule only, 'Offshore Transport' refers to shipping services involving the transportation of passengers or goods between a port located in India and any location installation or structure associated with or incidental to the exploration or exploitation of natural resources of the continental shelf of India, the seabed of the Indian coastal seas and the subsoil of the seabed, or situated on the continental shelf of India. 4. 'Other forms of Commercial Presence for the supply of International Transport Services' means ability for International Maritime Transport Service suppliers to undertake local activities which are necessary for the supply to their customers of a partially or fully integrated transport service, within which maritime transport constitutes a substantial element. These activities include, but are not limited to:

- a. marketing and sales of maritime transport and related services through direct contact with customers, from quotation to invoicing, these services being those operated or offered by the service supplier itself or by service suppliers with which the service seller has established standing business arrangements;
- b. acquisition on their own about or on behalf of their customers (and the resale to their customers) for any transport and related services, including anchorage, berth and berth services, and onward transport services by any mode, particularly road and rail, inland waterways, necessary for the supply of the integrated services;
- c. the preparation of transport documents, customs documents, or other documents related to the origin and character of goods transported;
- d. the provision of business information, including computerized information systems and electronic data interchange;
- e. setting up of business arrangements with any locally established shipping agency and the appointment of personnel recruited locally (or, in the case of foreign personnel, subject to horizontal commitments on movement of personnel);
- f. organizing any aspect of the call of the vessel or taking control over cargoes;
- g. the provision of Ships Managers' Services. NOTE: {In order to enforce certain standards and conditions which need to be fulfilled by shipping service suppliers, particularly those providing ship personnel and crew and also those engaged in providing ships management services, and to ensure that the owner, operator, agent or manager has:

- -the capability of implementing international standards as well as IMO stipulations and recommendations;
- -the necessary financial structure so that he is responsible and accountable;
- -the capability of implementing, the safety; and marine pollution controls;
- -fulfilled requirements of quality management and his operations are transparent;

- a system of registration/ licensing of shipping service supplier is under consideration in India}
5.

str. 719

'Ship Managers' means persons entering India as the agents or representatives of a ship's owner or operator for the purposes of assessing requirements, negotiating and authorizing expenditures necessary to the maintenance and operations of a vessel as well as the Handling of Cargo. 6. 'Maritime Cargo Handling Services' means activities exercised by stevedore companies, including terminal operators, but not including the direct activities of dock workers, when this workforce is organized independently of the stevedoring or terminal operator companies. The activities covered, include the organization and supervision of:

str. 720

- 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. The organization and supervision includes the arrangements for (1) engaging skilled workers (dockworkers), (2) using all necessary equipment for on board or shore use and appropriate storage space, whether by ownership, rental or otherwise, (3) the checking of parcels and markings, the weighing and measuring of cargo, and (4) the administrative duties and responsibilities related to the services. 7. 'Maritime Freight Forwarding Services' means the activity of organizing and monitoring shipments on behalf of shippers through providing such services as the arrangement of actual transport and related services, consolidation, aggregation, packing of cargo, preparation of documentation and provision of business information. 8. 'Maritime Agency Services' means activities in representing, within a given geographic area, the business interests of-one or more shipping lines or shipping companies for the following purposes:
- marketing and sales of maritime transport and related activities from quotation to invoicing (cargo booking and canvassing)
- issuance of bills of lading on behalf of the companies;
5. -acquisition and resale of other necessary related services (settlement of disbursements and claims) preparation of documentation, and provision of business information;
- acting on behalf of the companies in organizing the call of the ship or taking control of cargoes;
- to make arrangement in order to get all necessary port services required by the foreign vessel during its stay in Indian Ports;
- to appoint a stevedoring company for cargo loading and unloading on behalf of its principal;
- to collect freight on behalf of the principal . 9. 'Custom Clearance Services' (alternatively Customs House Agents/Brokers) means activities consisting of carrying out on behalf of another party customs formalities concerning import export or through transport for cargoes irrespective of whether this is the main or secondary activity of the services provider. 10. 'Government Cargo' means cargo originating from other countries (import cargoes including crude oil), petroleum by products, coal, natural gas, raw materials for fertilizers, food-grains etc.) purchased by Indian Government Agencies/ Departments or based on

loan/ credit agreements with other countries, as well as exports by Indian Government Agencies/ Departments including Government aid. 11. 'Container Station and Depot Services' means activities consisting of storing containers, whether in port areas or inland, with a view to their stuffing/ stripping, repairs and making them available for shipments. 12. 'Maintenance and Repairs of Vessels' means services such as repairs and management of vessels, mending, fixing or overhauling of a vessel, management of crew and marine insurance, provided on behalf of a maritime passenger or cargo transport business, or vessel leasing business. 13. 'International rental of vessels with crew or on bare-boat charter basis' means rental and/ or leasing services of all types of sea-going vessels with crew or on bare-boat basis (whereafter the ship will be manned by Indian nationals only during the period of rental/ lease) for the purposes of international trade (like tankers, dry bulk cargo vessels, cargo and freight vessels etc). 1. Scope and Definition
2. (a) This Annex applies to measures affecting the supply of financial services. Reference to the supply of a financial service in this Annex shall mean the modes of service supply as defined in Article 6.1.

▸ services supplied in the exercise of governmental authority
str. 722

3. (b) For the purposes of 'services' as defined in Article 6.1, "services supplied in the exercise of governmental authority" means the following:
4. (i) activities conducted by a central bank or monetary authority or by any other public entity in pursuit of monetary or exchange rate policies;
5. (ii) activities forming part of a statutory system of social security or public retirement plans; or
6. (iii) activities conducted by a public entity for the account or with the guarantee or using the financial resources of the Government. 7. (c) For the purposes of 'services' as defined in Article 6.1, if a Party allows any of the activities referred to in subparagraph (b)(ii) or (iii) to be conducted by its financial service suppliers in competition with a public entity or a financial service supplier, "services" shall include such activities. 8. (d) 'a service supplied in the exercise of governmental authority' as defined in Article 6.1 shall not apply to services covered by this Annex. 9. (e) References to "service supplier of the other Party" and "service supplier" as defined in Article 6.1, shall mean "financial service supplier of the other Party" and "financial services supplier" respectively, as defined in paragraph 8. 2. Domestic Regulation
11. (a) Notwithstanding any other provisions of this Agreement, a Party shall not be prevented from adopting or maintaining measures for prudential reasons, including for the protection of investors, depositors, policy holders or persons to whom a fiduciary duty is owed by a financial service supplier, or to ensure the integrity and stability of the financial system. Where such measures do not conform with the provisions of any other relevant Chapters of this Agreement, they shall not be used as a means of avoiding the Party's commitments or obligations under such Chapters. 12. (b) Nothing in this Annex shall be construed to require a Party to disclose information relating to the affairs and accounts of individual customers or any confidential or proprietary information in the possession of public entities. 3. Recognition
14. (a) A Party may recognise prudential measures of any international standard setting body or non-Party in determining how the Party's measures relating

to financial services shall be applied. Such recognition, which may be achieved through harmonisation or otherwise, may be based upon an agreement or arrangement with the international standard setting body or non-Party concerned or may be accorded autonomously.

str. 722

- (b) A Party that is a party to such an agreement or arrangement referred to in subparagraph (a), whether future or existing, shall afford adequate opportunity for the other Party to negotiate its accession to such agreements or arrangements, or to negotiate comparable ones with it, under circumstances in which there would be equivalent regulation, oversight, implementation of such regulation, and, if appropriate, procedures concerning the sharing of information between the parties to the agreement or arrangement.

str. 723

- (c) Where a Party accords recognition autonomously, it shall afford adequate opportunity for the other Party to demonstrate that such circumstances as referred to in subparagraph (b) exist. 4. Transparency
- (a) The Parties recognise that transparent regulations and policies governing the activities of financial service suppliers are important in facilitating access of foreign financial service suppliers to, and their operations in each other's markets. - (b) Each Party shall ensure that all measures of general applications relating to the supply of financial services are administered in a reasonable, objective, and impartial manner in sectors where specific commitments are undertaken. - (c) In lieu of Article 6.20, each Party shall, to the extent practicable:
- (i) publish in advance any regulations of general application relating to the supply of financial services that it proposes to adopt; and
- (ii) provide interested persons and the other Party a reasonable opportunity to comment on such proposed regulations. - (d) At the time it adopts final regulations of general application relating to the supply of financial services that it proposes to adopt, each Party should, to the extent practicable, address in writing substantive comments received from interested persons with respect to the proposed regulations. - (e) To the extent practicable, each Party should allow reasonable time between publication of final regulations of general application and their effective date. - (f) Each Party shall ensure that the rules of general application adopted or maintained by self-regulatory organisations of the Party are promptly published or otherwise made available in such a manner as to enable interested persons to become acquainted with them. - (g) Each Party shall maintain or establish appropriate mechanisms for responding to inquiries from interested persons regarding measures of general application relating to the supply of financial services. - (h) Each Party's regulatory authorities shall make available to interested persons the requirements, including any documentation required, for completing applications relating to the supply of financial services. - (i) On the request of an applicant, a Party's regulatory authority shall inform the applicant of the status of its application. If the authority requires additional information from the applicant, it shall notify the applicant without undue delay. - (j) Unless any specified period for an administrative decision is provided for in the applicable laws or regulations, a Party's regulatory authority shall make an administrative decision on a completed application of an applicant relating to the supply of a financial service within 120 days, and shall promptly notify the applicant of the decision. An application shall not be considered complete until all relevant hearings are held and all necessary information is received.

str. 723

Where it is not practicable for a decision to be made within 120 days, or the period specified under the applicable laws or regulations, as the case may be, the regulatory authority shall notify the applicant without undue delay and shall endeavour to make the decision within a reasonable time thereafter. - (k) On the request of an unsuccessful applicant, a regulatory authority that has denied an application, to the extent practicable, inform the applicant of the reasons for denial of the application.

5. Treatment of Certain Information

str. 723Nothing 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.

str. 724Notwithstanding 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

str. 725Arbitral 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

str. 725For 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).

str. 726

Financial services include the following activities:

Insurance and insurance-related services

- (a) Direct insurance (including co-insurance):
- (i) life,
- (ii) non-life;
- (b) Reinsurance and retrocession;
- (c) Insurance intermediation, such as brokerage and agency;
- (d) Services auxiliary to insurance, such as consultancy, actuarial, risk assessment and claim settlement services;

Banking and other financial services (excluding insurance)

- (e) Acceptance of deposits and other repayable funds from the public;
- (f) Lending of all types, including consumer credit, mortgage credit, factoring and financing of commercial transaction;
- (g) Financial leasing;
- (h) All payment and money transmission services, including credit, charge and debit cards, travellers cheques and bankers drafts;
- (i) Guarantees and commitments;
- (j) Trading for own account or for account of customers, whether on an exchange, in an over-the-counter market or otherwise, the following:
- (i) money market instruments (including cheques, bills, certificates of deposits);
- (ii) foreign exchange;
- (iii) derivative products including, but not limited to, futures and options;
- (iv) exchange rate and interest rate instruments, including products such as swaps, forward rate agreements; - (v) transferable securities; or
- (vi) other negotiable instruments and financial assets, including bullion;
- (k) Participation in issues of all kinds of securities, including underwriting and placement as agent (whether publicly or privately) and provision of services related to such issues;
- (l) Money broking;
- (m) Asset management, such as cash or portfolio management, all forms of collective investment management, pension fund management, custodial, depository and trust services;
- (n) Settlement and clearing services for financial assets, including securities, derivative products, and other negotiable instruments;
- (o) Provision and transfer of financial information, and financial data processing and related software by suppliers of other financial services; and
- (p) Advisory, intermediation and other auxiliary financial services on all the activities listed in subparagraphs (e) through (o), including credit reference and analysis, investment and portfolio research and advice, advice on acquisitions and on corporate restructuring and strategy;

financial service supplier means any natural or juridical person of a Party wishing to supply or supplying financial services but the term 'financial service supplier' does not include a public entity;

public entity means:

- (a) a government, a central bank or a monetary authority, of a Party, or an entity owned or controlled by a Party, that is principally engaged in carrying out governmental functions or activities for governmental purposes, not including an entity principally engaged in supplying financial services on commercial terms; or
- (b) a private entity, performing functions normally performed by a central bank or monetary authority, when exercising those functions; and

self-regulatory organisation means any non-governmental body, including any securities or futures exchange or market, clearing agency, other organisation or association, that exercises regulatory or supervisory authority over financial service suppliers or financial institutions, by statute or delegation from central, regional or local governments or authorities.

CHAPTER SEVEN TELECOMMUNICATIONS

ARTICLE 7.1: DEFINITIONS

str. 727

For the purposes of this Chapter: cost-oriented rates means rates based on cost, and may include a reasonable profit, and may involve different cost methodologies for different facilities or services;

end-user means a final consumer of, or subscriber to, a public telecommunications transport service, including a service supplier but excluding a supplier of public telecommunications transport services;

essential facilities means facilities of a public telecommunications transport network or service that:

- (a) are exclusively or predominantly provided by a single or limited number of suppliers; and
- (b) cannot feasibly be economically or technically substituted in order to provide a service;

interconnection means linking with suppliers providing public telecommunications transport networks or services in order to allow the users of one supplier to communicate with users of another supplier and to access services provided by another supplier;

leased circuits means telecommunications facilities between two or more designated points which are set aside for the dedicated use of, or availability to, a particular customer or other users;

major supplier means a supplier of public telecommunications transport networks or services which has the ability to materially affect the terms of participation having regard to price and supply in the relevant market for public telecommunications transport networks or services as a result of:

- (a) control over essential facilities; or
- (b) use of its position in the market;

non-discriminatory means treatment no less favourable than that accorded to any other users of like public telecommunications transport networks or services in like circumstances;

public telecommunications transport network means telecommunications infrastructure which permits telecommunications between and among defined network termination points;

public telecommunications transport service 1 means any telecommunications service that a Party requires, explicitly or in effect, to be offered to the public generally. Such services may include, inter alia , telegraph, telephone, telex, and data transmission typically involving the real-time transmission of customer-supplied information between two or

1 With respect to Korea, telecommunications services as defined in Article 4.4 of Telecommunication Business Act are not considered public telecommunications transport services for the purposes of this Agreement.

str. 727

more points without any end-to-end change in the form or content of the customer's information;

supplier of public telecommunications transport services of the other Party means any supplier of public telecommunications transport services owned or controlled by persons of the other Party with commercial presence in the territory of a Party, including those who provide such services to other suppliers of public telecommunications transport services;

telecommunications means the transmission and reception of signals by any electromagnetic means;

telecommunications regulatory body means a central level body responsible for the regulation of telecommunications; and users means a service consumer or a service supplier.

str. 728ARTICLE 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

str. 7281. 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.

str. 729(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.

str. 729Provided 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

str. 730ARTICLE 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

str. 7301. 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.

str. 731ARTICLE 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

str. 7312. 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

str. 7311. 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

str. 7312. 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

str. 7313. 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

str. 7314. (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

str. 7315. 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.

str. 732(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

str. 7321. 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.

str. 7332. 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

str. 733Each 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

str. 7331. 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

str. 7342. 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

str. 7343. 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

str. 735Each 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

str. 735In 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

str. 7361. 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.

str. 736

2. 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. 3. Nothing contained in this Chapter shall prevent a Party from applying measures to regulate the entry or temporary stay of natural persons of the other Party in its territory, including measures necessary to protect the integrity of its territory and to ensure the orderly movement of natural persons across its borders, provided such measures are not applied in a manner so as to unduly impair the benefits accruing to the other Party or delay trade in goods or services or conduct of investment activities under this Agreement. 1. This Chapter applies to measures affecting the movement of natural persons of a Party who enter into the territory of the other Party, where such persons are:
4. (a) service sellers of the former Party;
5. (b) service suppliers of the former Party;
6. (c) sellers of goods of the former Party;
7. (d) investors of the former Party in respect of their investments in the territory of the latter Party; or
8. (e) employed by an investor of the former Party in respect of an investment of that investor in the territory of the latter Party. 2. For the purposes of this Chapter, the following definitions shall apply:
10. (a) natural person of a Party is as defined in Chapter Six (Trade in Services) and specifically covers only a national of a Party as described in paragraph 1;
11. (b) immigration visa means an employment visa or business visa granting a natural person of the other Party the right to reside or work or remain in the territory of host country, without the intent to reside permanently;
12. (c) temporary entry means entry by a business visitor, an intra-corporate transferee, or a professional as the case may be without the intent to establish permanent residence and for the purpose of engaging in activities which are clearly related to their respective business purposes;
13. (d) service seller means a natural person of a Party who is a representative of a service supplier of that Party and is seeking temporary entry into the other Party for the purpose of negotiating the sale of services for that service supplier, where such a representative will not be engaged in making direct sales to the general public or in supplying services directly;
14.

str. 736

(e) seller of goods means any natural person of a Party engaged in the manufacture, production, supply or distribution of industrial or agricultural goods seeking temporary entry into the other Party in order to sell goods to, or to enter into a distribution or retailing arrangement with a natural person or an enterprise of the other Party engaged in an industrial or commercial activities, provided, however, that such person shall not sell goods directly to the general public of the other Party;
15. (f) professional means a natural person of a Party who is employed in a specialised occupation that requires theoretical and practical application of specialised knowledge and;
16. (i) attainment of a post secondary degree in the specialty requiring three or more years of study (or the equivalent of such a degree) as a minimum of entry into the occupation. Such degrees include Bachelors' degree, Masters' degree and Doctoral degree conferred by institutions in Korea or India; and
17. (ii) in the case of regulated professions, registration, licence or credentials, as specified by the relevant authorities of a Party, if applicable, to engage in a business activity;

ARTICLE 8.2: SCOPE AND DEFINITIONS

str. 736(g) business visitor means a natural person of either Party who is:

str. 737

- (i) a service seller who enters the territory of the other Party for the sale of services or entering into agreements for such sale for that services supplier;
- (ii) seeking temporary entry for negotiating sale of goods, where such negotiations do not involve direct sales to the general public; or
- (iii) an investor of a Party or an employee of an investor, who is a manager, executive or specialist as defined under subparagraph (h), seeking temporary entry to establish an investment;
- (h) intra-corporate transferee means an employee of a service supplier, juridical person, as defined in Chapter Six (Trade in Services), an investor or enterprise of a Party established in the territory of the other Party referred to below as an organisation, through a branch, subsidiary or affiliate, who has been so employed for a period of not less than one year immediately preceding the date of the application for temporary entry, and who is a manager, executive or specialist as defined below:
- (i) manager means a natural person within an organisation who primarily directs the organisation or a department or sub-division of the organisation, supervises and controls the work of other supervisory, professional or managerial employees, has the authority to hire and fire or take other personnel actions such as promotion or leave authorisation, and exercises discretionary authority over day-

to-day operations. This does not include a first-line supervisor, unless the employees supervised are professionals, nor does this include an employee who primarily performs tasks necessary for the provision of the service or operation of an investment. However, this does not prevent the manager, in the course of executing his or her duties as described above, from secondarily performing tasks necessary for the provision of the service or operation of an investment;

- (ii) executive means a natural person within an organisation who primarily directs the management of the organisation, exercises wide latitude in decision-making, and receives only general supervision or direction from higher level executives, the board of directors, or stockholders of the business. An executive would not primarily perform tasks related to the actual provision of the service or the operation of an investment. However, this does not prevent the executive, in the course of executing his duties as described above, from secondarily performing tasks necessary for the provision of the service or operation of an investment; or
- (iii) specialist means a natural person within an organisation who possesses knowledge at an advanced level of expertise and who possesses relevant knowledge of the organisation's service, research, equipment, techniques or management.

str. 737

A specialist may include, but is not limited to, members of a licenced profession;
- (i) contractual service supplier means a person possessing appropriate educational and other qualifications relevant to the service to be provided who is engaged in the supply of a contracted service as an employee of a juridical person that has no commercial presence in the other Party, where the juridical person obtains a service contract from a juridical person of the other Party. The contractual service supplier should have been an employee of the juridical person for a period of not less than one year immediately preceding the date of application for admission; and
- (j) independent professional means a self-employed person possessing appropriate educational and other qualifications relevant to the service to be provided who is engaged in the supply of a contracted service, where the professional has a service contract from a person of the other Party. 1

ARTICLE 8.3: GRANT OF TEMPORARY ENTRY

str. 7381. 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 .

str. 739Business 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

str. 739Each 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

str. 739Each 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

str. 740Each 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

str. 7401. 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

str. 740The 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

str. 7401. 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

str. 740The 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

str. 741

| 1 2 | Computer Hardware 2 Design Engineers Computer network products developer|

| 3 | Recorder developer |
| 4 | Hard disk developer |
| 5 | Controller developer |
| 6 | Computer products Engineers |
| 7 | Computer control system developer |
| 8 | Disk drive developer |
| 9 | Computer main board developer |
| 10 | Input/output products developer |
| 11 | Telecommunication Machinery Engineers and Researchers |
| 12 | Telecommunication Equipment Engineers and Researchers |
| 13 | Telecommunication Technology Engineers and Researchers |
| 14 | Telecommunication Network Operation Engineers and Researchers |
| 15 | Mobile circuit developer |
| 16 | Modem development Design Engineers |
| 17 | Interphone or phone developer |
| 18 | DMBreceiver developer |
| 19 | HFC network operating Engineers |
| 20 | SMS products operator |
| 21 | Wireless communication network manager |
| 22 | Electrical circuit manager

str. 742

|
| 23 | Switchboard developer |
| 24 | Fiber optic node-products developer |
| 25 | VMS products developer |
| 26 | RF communication research developer |
| 27 | Wire communication network planner |
| 28 | Communication line Design Engineers |
| 29 | Artificial satellite TV receiver development Design Engineers |
| 30 | Optical communication products Design developer |
| 31 | Letters service products operator |

| 32 | Transmission developer |

| 33 | Wireless phone developer|
| 34 | Digital receiver developer |
| 35 | DMBphone developer ADSL products developer |
| 36 | operator |
| 37 | VMS products |
| 38 | Communication network operation Engineers |
| 39 | Internet network operation Engineers |
| 40 | Communication construction manager |
| 41 | Wireless relay equipment development Design Engineers |
| 42 | Communication application service equipment developer |
| 43 | CDMA technology research developer |
| 44 | Wireless data network developer |
| 45 | Communication intelligent network research developer |
| 46 | Network communication equipment development Design Engineers |
| 47 | Communication equipment development Design Engineers |
| 48 | Switchboard development Design Engineers |
| 49 | Digital broadcasting equipment developer |
| 50 | Communication network Design Engineers

str. 743

|
| 51 | IT Consultants |
| 52 | Computer System Supervision Professionals |
| 53 | Computer System Designers and Analysts |
| 54 | Network Consultants |
| 55 | Database Consultants |
| 56 | Information security Consultants |
| 57 | Information system Consultants |
| 58 | System Software Designers and Analysts |
| 59 | System Software Programmers |
| 60 | EMBEDED program developer |
| 61 | Linux developer |
| 62 | MICOM control Engineers |
| 63 | OS developer |
| 64 | FIRMWARE developer |
| 65 | Application Software Designers and Analysts |
| 66 | Network Programmers |
| 67 | Application Software Programmers n.e.c.

str. 744

|

| 68 | Data management application programmer |

| 69 | Financing management application programmer |
| 70 | Information process application programmer|
| 71 | Protocol Developers |
| 72 | Database Designers and Analysts |
| 73 | Database Programmers |
| 74 | Database Managers |
| 75 | Database professional |
| 76 | Network Engineers |
| 77 | Network system analysts |
| 78 | Intranet Engineers |
| 79 | LAN Engineers |
| 80 | VAN Engineers |
| 81 | WANEngineers |
| 82 | Network server building operation Engineers |
| 83 | Web Masters |
| 84 | Web Engineers and Programmers |
| 85 | Information System Operators |
| 86 | General management consultant 3 |
| 87 | Financial management consultant |
| 88 | Marketing management consultant |
| 89 | Human resources management consultant 4 |
| 90 | Production management consultant |
| 91 | Public relations consultant |
| 92 | Distribution and Transmission Engineers and Researchers |
| | Electrical Measurement and Control Engineers and Researchers |
| 93 94 | Electrical Supervisors and Researchers |
| 95 | Cement Engineers and Researchers |
| 96 | Press mold Design Engineers |
| 97 | Plastic Molding Design Engineers |
| 98 | Cast Mold Design Engineers |

| 99 | Aircraft Engineers |

| 100 | Diesel machine Engineers |
| 101 | Gas turbine Engineers|
| 102 | Aircraft machine Engineers |
| 103 | Satellite Engineers |
| 104 | Injection molding Design Engineers |
| 105 | Ventilation equipment Engineers |
| 106 | Ventilation machine Engineers |
| 107 | Refrigerator Engineers |
| 108 | Heat exchanger designer |
| 109 | Clean room air conditioning equipment Design Engineers |
| 110 | GHP developer

str. 745

|
| 111 | Heat exchanger developer |
| 112 | Air conditioning purgation Design Engineers |
| 113 | Public works construction machine design development Engineers |
| 114 | Pavement of a road construction machine design development Engineers |
| 115 | Transportation construction machine design development Engineers |
| 116 | Crusher, drillpile-drivers and pile-extractors design development Engineers |
| 117 | Farming machine(design) Engineers |
| 118 | Mining machine(design) Engineers |
| 119 | Fiber machine(design) Engineers |
| 120 | Food machine(design) Engineers |
| 121 | Machine tool (design) Engineers |
| 122 | Oil pressure machine(design) Engineers |
| 123 | Industrial robot design Engineers |
| 124 | Special Engineering Design Service for automobile (automobile designer) |
| 125 | Aircraft designer |
| 126 | Automobile machine Engineers |
| 127 | Car electronics Engineers |
| 128 | Automobile engine design Engineers |
| 129 | Petroleum and Chemical Engineers and Researchers |
| 130 | Rubber and Plastic Engineers and Researchers |
| | Pesticide and Fertilizer Engineers and Researchers |
| 131 | |

| 132 | Paint Products Engineers and Researchers |

| 133 | Cosmetics and Soap Engineers and Researchers |
| 134 | Natural gas Chemical Engineers|
| 135 | Tire production Engineers |
| 136 | Gasoline Engineers |
| 137 | Natural gas production and distribution Engineers

str. 746

|
| 138 | Brewage production Engineers |
| 139 | Metal Engineers and Researchers |
| 140 | Electrical Products Development Engineers and Researchers |
| 141 | Power Plant Engineers and Researchers |
| 142 | Electronic equipment Engineers |
| 143 | Mold Making Engineers and Researchers |
| 144 | Plant Engineers and Researchers |
| 145 | Cooling, Heating and Air-Conditioning Engineers and Researchers |
| 146 | Construction Machine Engineers and Researchers |
| 147 | Industrial Machine Engineers and Researchers |
| 148 | Automobile Engineers and Researchers |
| 149 | Ship Engineers and Researchers |
| 150 | Aircraft and Railroad Vehicle Engineers and Researchers |
| 151 | Marine engineering Engineers |
| 152 | Exploration Engineers |
| 153 | Oil Engineers |
| 154 | Market and Public Opinion Survey Manager |
| 155 | Survey Specialists |
| 156 | Biologist 5 |
| 157 | Biochemist 5 |
| 158 | Construction Work Engineers |
| 159 | Civil Construction Engineers |
| 160 | Advertising Professionals |
| 161 | Computer Game Programmers |
| 162 | Game Graphic Designers |
| 163 | Assistant English Teachers 6 for primary and secondary schools |

CHAPTER NINE AUDIO-VISUAL CO-PRODUCTION

ARTICLE 9.1: GENERAL PRINCIPLE

str. 7461. 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.

str. 7472. 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

str. 747The 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

str. 747Co-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

str. 747The 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

str. 748

For the purposes of this Chapter: disputing investor means an investor that makes a claim under Section C;

disputing Party means a Party against which a claim is made under Section C;

enterprise means any entity constituted or organised under applicable law, whether or not for profit, and whether privately-owned or governmentally-owned, including any corporation, trust, partnership, sole proprietorship, joint venture or other association and a branch of an enterprise;

freely usable currency means any currency designated as such by the International Monetary Fund and any amendments thereto;

ICSID Convention means the Convention on the Settlement of Investment Disputes between States and Nationals of other States, done at Washington, 18 March 1965, as may be amended;

investment means every kind of asset that an investor owns or controls, directly or indirectly, and that has the characteristics of an investment, such as the commitment of capital or other resources, the expectation of gains or profits or the assumption of risk;

- (a) Forms that an investment may take include, but are not limited to:
- (i) an enterprise 1 ;
- (ii) shares, stocks and other forms of equity participation of an enterprise;
- (iii) bonds, debentures, loans, and other debt instruments of an enterprise;
- (iv) rights under contracts, including turnkey, construction, management, production, concession or revenue-sharing contracts;
- (v) claims to money established and maintained in connection with the conduct of commercial activities;
- (vi) intellectual property rights;
- (vii) rights conferred pursuant to domestic law or contract, such as licences, authorisations and permits, except for those that do not create any rights protected by domestic law; and

1 The Parties understand that in order for an enterprise in the territory of a host Party to qualify as an 'investment' under this Chapter, it must have a place of business and assets used to carry out business activities in the territory of that Party. - (viii) other tangible or intangible, movable or immovable property, and related property rights, such as leases, mortgages, liens and pledges;

For subparagraph (a), returns that are invested in accordance with prevailing law shall be treated as investments and any alteration in the form in which assets are invested or reinvested shall not affect their character as investments.

str. 748

- (b) Investment does not mean:
- (i) claims to money that arise solely from:
- (A) commercial contracts for the sale of goods or services by a national or enterprise in the territory of a Party to an enterprise in the territory of the other Party; or
- (B) the extension of credit in connection with a commercial transaction, such as trade financing; or
- (ii) any other claims to money, that do not involve the kinds of interests set out in subparagraphs (a)(i) through (viii);

returns means monetary returns yielded by or derived from an investment including, but not limited to, any profits, interests, capital gains, dividends, royalties, fees, or payments in connection with intellectual property rights;

investment of an investor of a Party means an investment owned or controlled, directly or indirectly, by an investor of such Party;

investor of a Party means a Party or a national or an enterprise of a Party that is seeking to make, is making, or has made, investments in the territory of the other Party;

enterprise of a Party means an enterprise constituted or organised under the law of a Party, and its branch located in the territory of a Party and carrying out substantial business activities there;

UNCITRAL Arbitration Rules means the Arbitration Rules of the United Nations Commission on International Trade Law, 1976 .

Section B: Investment

ARTICLE 10.2: SCOPE AND COVERAGE

str. 7481. This Chapter shall apply to measures adopted or maintained by a Party relating to:

str. 7492. (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

str. 7491. 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.

str. 7502. 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

str. 7501. 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

str. 7501. 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.

str. 7512. 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.

str. 7522. 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

str. 7521. 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.

str. 7532. 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

str. 7531. 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

str. 7531. A Party may, subject to paragraph 2, adopt or maintain measures relating to crossborder capital transactions or Article 10.10:

str. 754- (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

str. 7541. Neither Party may, directly or indirectly, nationalise or expropriate an investment of an investor of the other Party in its territory, except:

str. 755- (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

str. 7551. 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.

str. 7562. 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

str. 7561. 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

str. 7561. 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

str. 7571. 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

str. 757A 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

str. 7571. 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.

str. 757A 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.

str. 758ARTICLE 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

str. 758ARTICLE 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.

str. 7592. 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.

str. 760Each 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

str. 760ARTICLE 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

str. 761

The Parties confirm their shared understanding that:

1. An action or a series of actions by a Party cannot constitute an expropriation unless it interferes with a tangible or intangible property right in an investment made in the territory of that Party. 2. Article 10.12.1 addresses two situations. The first is direct expropriation, where an investment is nationalised or otherwise directly expropriated through formal transfer of title or outright seizure. 3. The second situation addressed by Article 10.12.1 is indirect expropriation, where an action or series of actions by a Party has an effect equivalent to direct expropriation without formal transfer of title or outright seizure:
4. (a) The determination of whether an action or series of actions by a Party, in a specific fact situation, constitutes an indirect expropriation, requires a caseby-case, fact-based inquiry that considers all relevant factors relating to the investment, including:
5. (i) the economic impact of the government action, although the fact that an action or series of actions by a Party has an adverse effect on the economic value of an investment, standing alone, does not establish that an indirect expropriation has occurred;
6. (ii) the extent to which the government action interferes with distinct, reasonable investment-backed expectations; 6 and
7. (iii) the character of the government action, including its objectives and context. Relevant considerations could include whether the government action imposes a special sacrifice on the particular investor or investment that exceeds what the investor or investment should be expected to endure for the public interest. 8. (b) Except in rare circumstances, such as, for example, when a measure or series of measures is extremely severe or disproportionate in light of its purpose or effect, non-discriminatory regulatory actions by a Party that are designed and applied to protect legitimate public welfare objectives, such as public health, safety, the environment, and real estate price stabilisation (through, for example, measures to improve the housing conditions for lowincome households), do not constitute indirect expropriations.

str. 761

6 For greater certainty, whether an investor's investment-backed expectations are reasonable depends in part on the nature and extent of governmental regulation in the relevant sector. For example, an investor's expectations that regulations will not change are less likely to be reasonable in a heavily regulated sector than in a less heavily regulated sector. The Parties confirm the following understanding with respect to interpretation and/or implementation of this Chapter:

- (a) the measures referred to in Article 10.18.2(d) are measures where the intention and objective of the Party imposing the measures is for the protection of its essential security interests. These measures shall be imposed on a non-discriminatory basis and may be found in any of its laws or regulations:

str. 762

- (i) In the case of Korea, Korea does not presently adopt or maintain any unilateral measures against a non-Party or investor of a non-Party in its laws or regulations; and
- (ii) In the case of India, the applicable measures referred to in Article 10.18.2(d) are essentially set out in the regulations framed under the Foreign Exchange Management Act (FEMA) . India shall upon request by Korea, provide information on the measures concerned; and
- (b) the measures which a Party adopts or maintains with respect to a non-Party or investors of a non-Party shall not impinge upon the other Party's sovereign rights to conduct its foreign policy nor shall it prohibit enterprises of foreign enterprises that are subject to such measures from establishing themselves in the other Party.

ANNEX 10-C

NON JUSTICIABILITY OF SECURITY EXCEPTIONS

str. 763The 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 :

str. 764

- (a) Article 10.3 (National Treatment);
- (b) Article 10.5 (Performance Requirements); or
- (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:
2. (a) Sector refers to the general sector in which the reservation is taken;
3. (b) Sub-Sector refers to the specific sector in which the reservation is taken;
4. (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);
5. (d) Level of Government Indicates the level of government maintaining the scheduled measures;
6. (e) Type of Reservation specifies the obligation (National Treatment, Performance Requirement and Senior Management and Board of Directors) for which a reservation is taken;
7. (f) Reservation Measure 1 identifies the laws, regulations, rules, procedures, decisions, administrative actions or any other measures. A measure cited in the Measures element:
8. (i) means the measure as amended, continued, or renewed as of the date of entry into force of this Agreement; and
9. (ii) includes any subordinate measure adopted or maintained under the authority of and consistent with the measure; and
10.

str. 765

(g) Description sets out commitments, if any, for liberalization on the date of entry into force of the Agreement, and the remaining non-conforming aspects of the measure for which the entry is made. 1 For greater certainty, in the case of Korea, a change in the level of government at which a measure is administered or enforced does not, by itself, decrease the conformity of the measure with the obligations referred to in Article 10.8.1. For India, the measures indicated in each entry in the Schedule would be in accordance with the powers of the Union (Central Government) as contained in Article 73 and Article 246 of the Constitution of India. 4. In the interpretation of a Schedule entry, all elements of the entry, with the exception of Industry Classification , shall be considered. An entry shall be interpreted in light of the relevant articles of the Chapters against which the entry is made. To the extent that:
2. (a) the Measures element is qualified by a liberalization commitment from the Description element, the Measures element as so qualified shall prevail over all other elements; and
3. (b) the Measures element is not so qualified, the Measures element shall prevail over all other elements, unless any discrepancy between the Measures element and the other elements considered in their totality is so substantial and material that it would be unreasonable to conclude that the Measures element should prevail, in which case the other elements shall prevail to the extent of that discrepancy. 5. For India, for purposes of this Annex, unless otherwise specified:
5. (a) 'Foreign Institutional Investor' or 'FII' means a foreign entity that is registered with the Securities Exchange Board of India as a Foreign Institutional Investor/FII. 6. (b) ' non-resident' means a person who is not resident in India. 7. (c) A ' person resident in India ' means:
8. (i) a person residing in India for more than one hundred and eighty-two days during the course of the preceding financial year but does not include:
- A) a person who has gone out of India or who stays outside India, in either case:
- i) for or on taking up employment outside India, or
11. ii) for carrying on a business outside India or vocation outside India, or
12. iii) for any other purpose, in such circumstances as would indicate his intention to stay outside India for an uncertain period;
- B) a person who has come to or stays in India, in either case, otherwise than:
- i) for or on taking up employment in India, or
15. ii) for carrying on in India a business or vocation in India, or
16. iii) for any other purpose, in such circumstances as would indicate his intention to stay in India for an uncertain period;
17. (ii) any person or body corporate registered or incorporated in India,
18. (iii) an office, branch or agency in India owned or controlled by a person resident outside India,
19. (iv) an office, branch or agency outside India owned or controlled by a person resident in India;
20. (d) 'non-resident Indian' or 'NRI' means a person resident outside India who is either a citizen of India or a person of Indian Origin
21. (e) 'Person of Indian Origin' or 'PIO' means a citizen of any country other than Bangladesh or Pakistan or Sri Lanka, if:
22. (i) he at any time holds Indian passport; or
23. (ii) he or either of his parents or any of his grandparents was a citizen of India by virtue of the Constitution of India or the Citizenship Act, 1955 (57 of 1955); or

- (iii) the person is a spouse of an Indian citizen or a person referred to in sub-clause (i) or (ii);
- (f) 'Venture Capital Fund' means a fund established in the form of a trust, a company including a body corporate and registered under the Securities and Exchange Board of India (Venture Capital Fund) Regulations, 1996 which has a dedicated pool of capital raised in a manner specified under the said Regulations and which invests in Indian Venture Capital Undertakings in accordance with the said Regulations. An IVCU is defined as a company incorporated in India whose shares are not listed on a recognized stock exchange in India and which is not engaged in an activity under the negative list specified by SEBI
6. For Korea, a foreign person means a foreign national or an enterprise organized under the laws of another country. 7. 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.

str. 767For 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

str. 768Transportation

Sub-Sector

Air Transportation

Industry Classification

str. 768Type 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

str. 769Type 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

str. 769A 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

str. 770Type 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

str. 770Manufacturers 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

str. 771Sale, maintenance and repair of low-emission motor vehicles

Industry Classification

str. 771Type 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

str. 771A 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

str. 772Manufacture 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

str. 773Publishing

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

str. 775National Treatment (Article 10.3)

Description

str. 775Phase-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

str. 776Electric Power Generation Other Than Nuclear Power Generation; Electric Power Transmission, Distribution and Sales

Type of Reservation

str. 776National Treatment (Articles 10.3)

Reservation Measure

str. 776Securities 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

str. 777
-6
DescriptionThe 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

str. 778Energy 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

str. 779All Services Sectors

Sub-Sector

Industry Classification

str. 779Type 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

str. 780Indians (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

str. 781FDI 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.

str. 781
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
ReservationRegulations 5 (1) , 5(2), 5(3), 5(4), and 5(6) of the Foreign
MeasureExchange 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

str. 781Indian company means a company incorporated in India under the Indian Companies Act, 1956. Sector

str. 781All 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

str. 7812.1.2005 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.

str. 782investments 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.

str. 783investment 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

str. 784Type of Reservation

National Treatment (Article 10.3)

Description

str. 784The 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.

str. 785Where 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

str. 785Sections 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.

str. 786All 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.

str. 786The 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.

str. 787Industrial 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

str. 789Industrial

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.

str. 790Chit 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

str. 791Gambling, 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

str. 792Sub-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

str. 793Type 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.

str. 794
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.
ReservationArticle 73 of The Constitution of India read with Article 246 of
MeasureThe 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

str. 795Sector

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.

str. 796
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.
SectorMining
Sub-SectorMining covering exploration and mining of diamonds and precious Stones; gold, and silver.
Industrial ClassificationNIC 133 (Mining of precious/semi-precious metal ores) NIC 156 (Mining of precious/semi-precious stones)
str. 797
Type ReservationNational Treatment (Article 10.3) Performance Requirement (Article 10.5)
DescriptionFDI 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 MeasureMines 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

str. 798Mines 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

str. 799Mining 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.

str. 799Explanation - 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.

str. 800in 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)

str. 800Mines 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

str. 801Mining 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

str. 801FDI 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.

str. 802satisfies 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.

str. 802Explanation - 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

str. 803Other 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

str. 804Titanium 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.

str. 805Under 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

str. 805Government 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.

str. 806Industries (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.

str. 807Sector

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.

str. 808The 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.

str. 809Capacity 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)

str. 810Sector

Refining of Petroleum

Industrial Classification

str. 810
Type ofNational Treatment (Article 10.3)
ReservationPerformance 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

str. 810The Territorial Waters, Continental Shelf, Exclusive Economic Zone and Other Maritime Zones Act, 1976 and policies, rules, regulations, notifications, circulars, guidelines, press notes, made thereunder.

str. 811The 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.

str. 812
Government Policy - Press Note 4 (2006) and Press Note 5(2008)
SectorAll Services Sectors
Sub-Sector
Industrial Classification
Type of ReservationNational Treatment (Article 10.3)
Performance Requirement (Article 10.5)
Senior Management and Boards of Directors (Article 10.6)
DescriptionIndia 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. .
ReservationAny existing or current regulations or measures in force on the date of entry of this Agreement.
Measure
Sector

str. 813All 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:

str. 8142. (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.

str. 815(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

str. 816All 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:

str. 817- (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.

str. 8189071, 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

str. 819Sub-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

str. 819Acquisition 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

str. 820National Treatment (Article 10.3) Performance Requirements (Article 10.5)

Senior Management and Boards of Directors (Article 10.6)

Description

str. 820Korea 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

str. 820Control of Firearms, Swords, Explosives, etc. Act Control of Shooting and Shooting Range Act.

str. 821
SectorDisadvantaged Groups
Sub-Sector
Industry Classification
Type of ReservationNational Treatment (Article 10.3) Performance Requirements (Article
Description10.5)
str. 822
Senior Management and Boards of Directors (Article 10.6) Korea reserves the right to adopt or maintain any measure that
Existing Measuresaccords 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.
str. 823
8. SectorSocial Services
Sub-Sector
Industry Classification
Type of ReservationNational Treatment (Article 10.3)
Performance Requirements (Article 10.5)
Senior Management and Boards of Directors (Article 10.6)
DescriptionKorea 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

str. 823Performance Requirements (Article 10.5)

Existing Measures

str. 823Korea 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

str. 823Performance 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

str. 823Type of Reservation

National Treatment (Article 10.3) Performance Requirements

str. 823(Article 10.5)

Senior Management and Boards of Directors (Article 10.6)

str. 823Description

Korea reserves the right to adopt or maintain any measure with respect to the atomic energy industry.

str. 823Existing Measures

The Electricity Business Act (Law No. 9017, Mar. 28, 2008)

Sector

str. 823Energy Industry

Sub-Sector

Electric

str. 824Power Generation other than Nuclear Power Generation; Electric Power

str. 825Transmission, Distribution, and Sales; Electricity Business

Type of Reservation

str. 826National Treatment (Article 10.3) Performance Requirements (

str. 827Article 10.5) Senior Management and Boards of Directors (Article 10.6)

Existing Measures

str. 828Korea 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

str. 829
Sub-SectorGas industry
Industry Classification
str. 830
Type of ReservationNational Treatment (Article 10.3) Performance Requirements (Article 10.5) Senior Management and Boards of Directors (Article 10.6)
DescriptionKorea 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 MeasuresIndustry (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.

str. 831Sector

Transportation Industry

Sub-Sector

Industry Classification

str. 831Type 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

str. 831National Treatment (Article 10.3) Performance Requirements (Article 10.5)

Description

str. 831Korea reserves the right to adopt or maintain any measure setting criteria for determining whether broadcasting programs and audio-visual contents are Korean.

Existing Measures

str. 831Act 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)

str. 832Motion picture and video tape production and distribution and projection

16.

Sector

str. 832Motion picture and video tape production and distribution and projection

Type of Reservation

str. 832Performance Requirements (Article 10.5)

Description

str. 832Korea 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

str. 832Act 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)

str. 833
SectorReal Estate Services (not including Real Estate Brokerage and Appraisal Services)
Sub-Sector
Industry Classification
Type of ReservationNational Treatment (Article 10.3) Performance Requirements (Article 10.6)
DescriptionKorea reserves the right to adopt or maintain any measure with respect to real estate development and supply.
Existing MeasuresExisting Measures
Sector

str. 833National Treatment (Article 10.3)

Korea reserves the right to adopt or maintain any measure with respect to cadastral

str. 833surveying services and cadastral map making. 19.

str. 833Sector

Business and Environmental Services -

Sub-Sector

Examination, Certification, and

str. 833Classification of Agricultural Raw Materials and Live Animals (nong chuk san mul)

str. 833Industry Classification

Type of Reservation

National Treatment (Article 10.3)

Description

str. 833Korea reserves the right to adopt or maintain any measure with respect to examination, certification, and classification of

str. 833agricultural raw materials and live animal products.

str. 834For 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

str. 836Sector

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

str. 836Korea 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

str. 83721. 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

str. 838
22.
SectorPrinting and publishing
Sub-SectorPublishing of Newspapers
Industry Classification
Type of ReservationNational Treatment (Articles 10.3) Senior Management and Boards of Directors (Articles 10.6)
DescriptionKorea reserves the right to adopt or maintain any measure with respect to the publishing (including printing and distribution) of newspapers.
Existing MeasuresArticles 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. SectorSocial Services
Sub-SectorHuman Health Services
str. 839
Industry Classification
Type of ReservationNational 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

str. 839Type of Reservation

National Treatment (Articles 10.3)

Performance Requirements (Articles 10.5)

Description

str. 840Korea 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

str. 840Act 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.

str. 84120676, February 29, 2008)

Sector

Library, Museum and Other Cultural Services

Sub-Sector

Industry Classification

str. 841Type of Reservation

National Treatment (Articles 10.3) Performance Requirements (Articles 10.5) Senior Management and Boards of Directors (Articles 10.6)

Description

str. 841Korea 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)

str. 842
26. SectorTourism in rural, fishery, and agricultural sites
Sub-Sector
Industry Classification
Type of ReservationNational Treatment (Articles 10.3)
DescriptionKorea reserves the right to adopt or maintain any measure with respect to tourism in rural, fishery, and agricultural sites.
Existing MeasuresNone
Sector
Sub-Sector

Type of Reservation

str. 842National Treatment (Articles 10.3) Performance Requirements (Articles 10.5) Senior Management and Boards of Directors (Articles 10.6)

Description

str. 842Korea 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.

str. 843
Existing MeasuresArticles 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

str. 844Type of Reservation

National Treatment (Articles 10.3) Performance Requirements (Articles 10.5) Senior Management and Boards of Directors (Articles 10.6)

Description

str. 844Korea 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

str. 84529. Sector

All Services Sectors

Industry Classification

str. 845Type of Reservation

National Treatment (Articles 10.3) Performance Requirements (Articles 10.5) Senior Management and Boards of Directors (Articles 10.6)

Description

str. 845Korea 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

str. 846Agriculture, 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

str. 848Sector

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

str. 849Sector

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.

str. 850Sector

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

str. 851Sector

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

str. 852Sector

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

str. 852ISIC 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

str. 852India 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

str. 853Sector

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.

str. 854
SectorHydrogenated oils, vanaspati, ghee* etc. and Vegetable oils
Sub-SectorManufacture of hydrogenated oils, vanaspati, ghee, vegetable oils and fats.
IndustrialISIC 1514
ClassificationNIC 210 and 211- 211.1, 211.2, 211.3.
Type ofPerformance Requirement (Article 10.5)
Reservation
DescriptionIndia 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

str. 854* 'ghee' means clarified butter.

Manufacturing

str. 855Sector

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

str. 855ISIC 1551, 1552, 1553

NIC 220, 221 and 222- 222.1, 222.2, 222.3

Type of

Reservation

Performance Requirement (Article 10.5)

Description

str. 855India 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

str. 856Sector

Wood and Wood Products

Sub-Sector

str. 856Sawing 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

str. 856ISIC -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

str. 857Sector

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

str. 858Sector

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.

str. 859Sector

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.

str. 860Sector

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

str. 862
SectorTobacco stemming, manufacture of bidi, manufacture of cigarettes and cigars of tobacco and tobacco products
Sub-SectorStemming of tobacco, redrying and all other operations connected with preparing raw leaf tobacco; manufacture of bidi, cigars, cigarettes, snuff, chewing tobacco.
IndustrialISIC 16 &1600
ClassificationNIC- 225, 226, 227, 228 and 229
Type ofNational Treatment (Article 10.3)
ReservationPerformance Requirement (Article 10.5)
DescriptionIndia 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

str. 863All 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

str. 865All 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

str. 865
Type ofNational Treatment (Article 10.3)
str. 865
ReservationPerformance Requirement (Article 10.5)
Senior Management and Boards of Directors (Article 10.6)
Description

Existing Measure

str. 865the 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.

str. 865India 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.

str. 865Such 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

str. 866the 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

str. 867Acquisition 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

str. 868The 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

str. 868For the purposes of this Chapter:

competition law includes:

str. 868- (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:

str. 868- (a) for Korea, the 'Fair Trade Commission'; and
- (b) for India, the 'Competition Commission of India'; and 'Competition Appellate Tribunal.'

ARTICLE 11.3: CONSULTATIONS

str. 868Upon 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

str. 8681. 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

str. 868Chapter Fourteen (Dispute Settlement) shall not apply to any matter or dispute arising under this Chapter.

CHAPTER TWELVE INTELLECTUAL PROPERTY RIGHTS

ARTICLE 12.1: DEFINITIONS

str. 868For the purposes of this Chapter:

str. 869

PCT means the Patent Cooperation Treaty administered by the World Intellectual Property Organization;

CGPDTM means the Office of the Controller General of Patents, Designs and Trademarks of the Republic of India; and

KIPO means the Korean Intellectual Property Office of the Republic of Korea.

ARTICLE 12.2: GENERAL OBLIGATIONS

str. 869Each 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

str. 869The 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

str. 870The 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

str. 8711. 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.

str. 8712. 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

str. 871ARTICLE 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

str. 8711. 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.

str. 8722. 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

str. 8721. 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

str. 8721. The Parties, acknowledging the importance of infrastructure and transportation in their respective economies, shall develop and promote cooperative activities in these fields.

str. 8732. 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

str. 8731. 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

str. 8731. 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.

str. 8742. 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

str. 8741. 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

str. 8741. 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

str. 8741. 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.

str. 8742. 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

str. 8741. 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.

str. 875The 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

str. 876The 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

str. 877The 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

str. 8771. 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

str. 8771. 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

str. 8771. 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.

str. 8782. 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

str. 8781. 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

str. 8781. 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

str. 8781. 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.

str. 879The 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

str. 879The 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

str. 8791. 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.

str. 880(e) that a Party may make available to the public at any time its own written

- submissions, subject to subparagraph (g);

str. 880- (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

str. 8801. 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.

str. 8802. 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

str. 8801. 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

str. 8801. The final report of an arbitral panel shall be binding on the Parties and shall not be subject to appeal.

str. 8812. 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.

str. 881In 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

str. 8811. All proceedings and all documents submitted to the arbitral panel shall be in the English language.

str. 8822. 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

str. 8821. 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

str. 8821. These Rules are established under Article 14.9 and shall apply to dispute settlement proceedings under this Chapter unless the Parties otherwise agree.

Definitions

str. 883

2. For the purposes of this Annex: complaining Party 14.6; responding Party means a Party complained against; and arbitral panel means an arbitral panel established under Article 14.7.

means a Party that requests the establishment of a panel under Article

3. Any reference made in these Rules to an Article, is a reference to the appropriate Article under this Chapter.

Terms of Reference for Panels

str. 883

4. Unless the Parties otherwise agree within 20 days from the date of receipt of the request for the establishment of a panel, the terms of reference shall be:

"To examine, in the light of the relevant provisions of this Agreement, the matter referred to in the request for the establishment of an arbitral panel pursuant to Article 14.6, to make findings of fact and/or law together with the reasons thereof as well as recommendations, if any, on the means to resolve the dispute, and to deliver the written reports referred to in Articles 14.11 and 14.12." 5. The Parties shall promptly deliver the agreed terms of reference to the panel, upon the designation of the last member of the panel. 6. If the complaining Party argues that a matter has nullified or impaired benefits, the terms of reference shall so indicate.

Written Submissions and Other Documents

str. 8837. 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

str. 883

11. The chair of the panel shall preside at all of its meetings. A panel may delegate to the chair authority to make administrative and procedural decisions. 12. Except as otherwise provided for in these Rules, the panel may conduct its business by any means, including by telephone, facsimile transmission and computer links.

str. 884

13. Only members of the panel may take part in the deliberations of the panel, but the panel may in consultation with the Parties employ such number of assistants, interpreters or translators, or court reporters (designated note takers) as may be required for the proceedings and permit them to be present during such deliberations. The members of the panel and the persons employed by the panel shall maintain the confidentiality of the panel's proceedings unless such information is already made available to the public. 14. A panel may, in consultation with the Parties, modify any time period applicable in the panel proceedings and make other procedural or administrative adjustments as may be required in the proceedings.

Hearings

str. 88415. 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.

str. 885The 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

str. 88518. 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

str. 88519. 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

str. 88522. 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

str. 886Each 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

str. 8861. 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

str. 8861. 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

str. 886The Annexes and Appendices to this Agreement shall constitute an integral part of this Agreement.

ARTICLE 15.5: AMENDMENTS

str. 8871. 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

str. 887If 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

str. 887This 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

str. 887Either 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