Trade Agreement

Interim Trade Partnership Agreement between the United Kingdom of Great Britain and Northern Ireland and the Republic of Ghana

Trade Agreement · Language: EN

Page 5 in PDFGhana No.1 (2021) between the United Kingdom of Great Britain and Northern Ireland, of the one part and the Republic of Ghana, of the other part

London, 2 March 2021

[The Agreement is not in force]

Presented to Parliament by the Secretary of State for Foreign, Commonwealth and Development Affairs by Command of Her Majesty April 2021

© Crown copyright 2021

This publication is licensed under the terms of the Open Government Licence v3.0 except where otherwise stated. To view this licence, visit nationalarchives.gov.uk/doc/open-government-licence/version/3

Where we have identified any third party copyright information you will need to obtain permission from the copyright holders concerned. This publication is available at www.gov.uk/official-documents

Any enquiries regarding this publication should be sent to us at Treaty Section, Foreign, Commonwealth and Development Office, King Charles Street, London, SW1A 2AH

ISBN 978-1-5286-2519-7 CCS0321325752 04/21

Printed on paper containing 75% recycled fibre content minimum

Printed in the UK by the APS Group on behalf of the Controller of Her Majesty's Stationery Office

PREAMBLE

PART I:	INTERIM TRADE PARTNERSHIP AGREEMENT FOR SUSTAINABLE DEVELOPMENT
PART II:	TRADE POLICY AND QUESTIONS CONCERNING TRADE
Chapter 1:	Customs duties
Chapter 2:	Trade defence instruments
Chapter 3:	Technical barriers to trade, sanitary and phytosanitary measures
Chapter 4:	Other non-tariff barriers
Chapter 5:	Facilitation of trade, customs cooperation and mutual administrative assistance
Chapter 6	Agriculture, fisheries and food security
PART III:	DISPUTE AVOIDANCE AND SETTLEMENT
Chapter 1:	Objective and scope
Chapter 2:	Consultation and mediation
Chapter 3:	Dispute settlement procedures
Chapter 4:	General provisions
PART IV:	GENERAL EXCEPTIONS
PART V:	INSTITUTIONAL PROVISIONS
PART	FINAL PROVISIONS
VI:
ANNEXES

THE UNITED KINGDOM OF GREAT BRITAIN AND NORTHERN IRELAND,

of the one part, and of the other part,

PREAMBLE

HAVING REGARD to the Stepping Stone Economic Partnership Agreement between Ghana, of the one part, and the European Community and its Member States, of the other part, signed in Brussels on 28 July 2016 (the 'EU-Ghana Free Trade Agreement');

RECOGNISING that the EU-Ghana Free Trade Agreement ceased to apply to the UK at the end of the transition period; 1

RECOGNISING the need to establish an interim agreement in order to safeguard the economic and trade interests of the Parties;

CONSIDERING the importance, on the one part, of the links between the UK and Ghana and, on the other part, the common values they share;

CONSIDERING that the UK and Ghana wish to strengthen their close links and establish enduring relations based on partnership, development and solidarity;

MINDFUL of the need to promote the economic and social progress of Ghana in a way that takes account of the need for sustainable development;

REAFFIRMING their commitment to the respect of human rights, to democratic principles and to the rule of law, which constitute essential elements of this Agreement, and to good governance, which constitutes a fundamental element of it;

CONSIDERING their commitment to the principles and rules governing international trade, in particular those contained in the Agreement establishing the World Trade Organization (hereinafter referred to as the 'Agreement establishing the WTO');

CONSIDERING the need to strengthen integration between the West African States within the context of the Economic Community of West African States (ECOWAS);

1 The transition period is the period provided for in Article 126 of the Agreement on the withdrawal of the United Kingdom of Great Britain and Northern Ireland from the European Union and the European Atomic Energy Community, signed in London and Brussels on 24 January 2020 (the 'Withdrawal Agreement').

Page 6 in PDFCONSIDERING the need to strengthen integration amongst African States within the context of the African Continental Free Trade Area;

CONSIDERING the need to strengthen relations; between the UK and ECOWAS, on the one hand, and between the UK and African States, on the other hand;

RECALLING that the purpose of ECOWAS is to promote regional cooperation and integration with a view to the establishment of a West African economic union in order to raise the standard of living of the people, maintain and increase economic stability, strengthen relations between the Member States and contribute to the progress and development of the African continent;

HAVING REGARD to the Economic Partnership Agreement between the West African States, ECOWAS and the West African Economic and Monetary Union (UEMOA), of the one part, and the European Union and its Member States, of the other part (the 'EU-West Africa free trade agreement'), signed by the UK in December 2014 while it was a Member State of the European Union, and also signed by Ghana in December 2014;

HAVING REGARD to the desire of Ghana and the UK to encourage and support the development of a free trade agreement at the regional level between ECOWAS and the UK which will supersede any bilateral trade agreement between the UK and Ghana;

CONSIDERING that the Sustainable Development Goals of the United Nations General Assembly, in particular the eradication of extreme poverty and hunger, as well as the development targets and principles agreed in the United Nations Conferences, provide for a clear vision and must underpin partnership between Ghana of the one part and the UK of the other part under this Agreement;

REAFFIRMING their commitment to support regional integration within West Africa and in particular to promote regional economic integration as an essential instrument for their integration into the world economy, by assisting them to face challenges related to globalisation and to achieve the economic and social development that they aim at;

TAKING ACCOUNT of the difference in the level of economic and social development between Ghana on the one part and the UK on the other part and the need to strengthen the process of economic development of Ghana;

UNDERLINING that this Agreement is based on the recognition of the difference of economic and social development levels between Ghana and the UK;

REAFFIRMING that this Agreement must be a development tool for promoting, in particular, sustainable development;

CONVINCED that this Agreement will continue the development of a more favourable environment for the relationship in the fields of economic governance, trade and investment and will open perspectives for growth and development. HAVE AGREED AS FOLLOWS:

INTERIM TRADE PARTNERSHIP AGREEMENT FOR SUSTAINABLE DEVELOPMENT

ARTICLE 1

Objectives

Page 7 in PDF1. The objectives of this Agreement are:
2. (a) to establish an economic and trade partnership which contributes to sustained economic growth that creates employment, the reduction and eventual eradication of poverty, elevated living standards, increased employment, a diversified economy and increases in real income and output in a way that is compatible with the needs of Ghana while taking account of the Parties' different levels of economic development;
3. (b) to establish the grounds for the negotiation of a free trade agreement which promotes regional integration, economic cooperation and good economic governance in West Africa and increases intra-regional trade and encourages the formation of a unified and efficient regional market in West Africa;
4. (c) to contribute to the harmonious and progressive integration of Ghana into the world economy, in accordance with its political choices, its priorities and its development strategies;
5. (d) to strengthen economic and trade relations between the Parties on a basis of solidarity and mutual interest in accordance with World Trade Organization (WTO) obligations, in a way that takes account of the significant difference in competitiveness between the two countries.

ARTICLE 2

Principles

1. This Agreement is based on the essential and fundamental elements as set out in Annex F.
2. The trade relations between the two countries shall be based on reciprocity and the difference in levels of development. Special and differential treatment shall apply to commitments between the two Parties. The Parties shall, in particular, ensure that account is taken of the vulnerability of the economy of Ghana and that the liberalisation process incorporates the principles of progressivity, flexibility and asymmetry in favour of Ghana. 3.

Page 8 in PDFWhile observing the trade commitments made under this Agreement, the Parties shall refrain from undermining the implementation of agricultural and food security, public health, education and any other economic and social policies adopted by Ghana under its sustainable development strategy. 4. For this Agreement to be successful, it is necessary to establish a demanding partnership based on the mutual responsibility of the Parties for its implementation. They therefore undertake to strive to ensure its viability. 5. The Parties reaffirm the commitment they made in the Doha Round to reduce and avoid measures likely to create distortions in trade and their support for ambitious results in this regard. 6. To ensure efficient implementation of this Agreement, the Parties shall set up joint institutions to establish a permanent management and monitoring/evaluation arrangement to make possible any adjustments that are necessary for achievement of the objectives of this Agreement.

ARTICLE 3

Development cooperation in the framework of this Agreement

The Parties commit themselves to cooperating in order to implement this Agreement and to help support Ghana in the achievement of this Agreement's objectives. This cooperation takes financial and non-financial forms.

ARTICLE 4

Development finance cooperation in the framework of this Agreement

1. Development cooperation for regional economic cooperation and integration shall be carried out so as to maximise the expected benefits of this Agreement. 2. UK financing pertaining to development cooperation between the Ghana and the UK supporting the implementation of this Agreement shall be carried out within the framework for development cooperation as set out in Annex F. In this context, supporting the implementation of this Agreement shall be among the priorities. 3. The UK undertakes to support, through its development policies and instruments, development cooperation activities for regional economic cooperation and integration and for the implementation of this Agreement, both at national and regional levels, in conformity with the complementarity and aid effectiveness principles. 4. The Parties shall cooperate to facilitate the participation of other donors willing to support the efforts of Ghana in achieving the objectives of this Agreement.

Page 9 in PDF5. The Parties recognise the usefulness of regional financing mechanisms established by and for the regions in order to channel the financing at regional and national levels and to implement efficiently accompanying measures to the present Agreement. The UK will provide funding to support implementation of this Agreement with a view to ensuring a simple, efficient and quick implementation. 6. When implementing paragraphs 1 to 5, the Parties commit to cooperate in financial and non-financial ways including through multilateral and regional organisations in the areas defined in Articles 5, 6, 7 and 8.

ARTICLE 5

Business climate

1. The Parties agree that the business climate is an essential vector of economic development and, consequently, that the provisions of this Agreement aim at contributing to this common objective. 2. The Parties commit, in accordance with the provisions of Article 4, to constantly foster the improvement of the business climate.

ARTICLE 6

Support to the implementation of rules

The Parties agree that the implementation of the trade-related rules, for which cooperation areas are detailed in the various chapters of this Agreement, constitute an essential element for achieving the objectives of this Agreement. Cooperation in this field will be implemented in accordance with the provisions provided for in Article 4.

ARTICLE 7

Reinforcing and upgrading of productive sectors

1. In the context of the implementation of this Agreement, the Parties underline their willingness to promote the upgrading of the competitiveness of productive sectors concerned by this Agreement in Ghana. 2. The Parties agree to cooperate through the cooperation instruments as defined under Article 4 and to support:
3. (a) the repositioning of the private sector vis-à-vis economic opportunities created by this Agreement;
4.

Page 10 in PDF(b) the definition and the implementation of upgrading strategies; – (c) the improvement of the environment of the private sector and the business climate as defined in Articles 5 and 6;
– (d) the promotion of a partnership between the private sectors of both Parties.

ARTICLE 8

Cooperation with respect to financial adjustment

1. The Parties recognise the challenges that the elimination or substantial reduction of customs duties provided for in this Agreement can pose for Ghana and they agree to establish dialogue and cooperation in this field. 2. In light of the tariff liberalisation schedule adopted by the Parties as part of this Agreement, the Parties agree to establish in-depth dialogue on fiscal adjustment reforms and measures in order to reduce the budget deficit and ultimately ensure a balanced budget for Ghana. 3. The Parties agree to cooperate, in the framework of the provisions of Article 4, notably through the facilitation of supporting measures in the following areas:
4. (a) contribution in significant proportions to the absorption of the net fiscal impact in full complementarity with fiscal reforms;
5. (b) support to fiscal reforms so as to accompany the dialogue in this area.

ARTICLE 9

Cooperation in international fora

The Parties shall endeavour to cooperate in all international fora where issues relevant to this partnership are discussed.

ARTICLE 10

Regional integration

1. The Parties recognise that promoting regional integration in West Africa is an essential part of their partnership and a powerful tool for achieving the objectives of this Agreement and agree to give it their strong support.

Page 11 in PDF2. For the purposes referred to in paragraph 1 of this Article, the Parties agree to facilitate progress of customs reforms within West Africa, particularly within the context of the ECOWAS customs union.

CHAPTER 1

CUSTOMS DUTIES

ARTICLE 11

Scope

The provisions of this Chapter shall apply to trade in goods between the Parties.

ARTICLE 12

Rules of origin

For the purposes of this Article, the term 'originating' applies to goods that comply with the rules of origin defined in Protocol No. 1 concerning the definition of the concept of 'originating products' and the methods of administrative cooperation, set out in Annex A to this Agreement. It is the Parties' understanding that this Agreement has the status of an Economic Partnership Agreement as the term is used in the protocols that lay down the rules of origin for the application of the provisions of the UK's agreements with other members of the African, Caribbean and Pacific (ACP) Group of States.

ARTICLE 13

Customs duties

Page 12 in PDFCustoms duties are taken to refer to the deductions of charges of any kind, including any kind of surcharge or supplement imposed in connection with the import or export of goods; with the exception of:

– taxes or other internal charges imposed in accordance with Article 35 of this – (a) Agreement;
– (b) anti-dumping, countervailing or safeguard measures applied in accordance with Chapter 2 of this Part of this Agreement;
– (c) fees or other charges imposed in accordance with Article 14 of this Agreement on fees and other charges. 2. For each product, the basic customs duty to which the successive reductions are to be applied shall be that specified in each Party's tariff liberalisation schedule, set out in Annex B and C.

ARTICLE 14

Fees and other charges

1. The Parties reaffirm their commitment to respect the provisions of Article VIII of the General Agreement on Trade and Tariffs 1994 (hereinafter referred to as 'GATT 1994'). 2. However, fees and other charges related to legal obligations existing at the signature of this Agreement, as referred to in Annex G, shall continue to apply until 14 December 2026. This period may be extended by decision of the Trade Partnership Agreement Committee (hereinafter referred to as the 'TPA Committee') if this is necessary to respect these legal obligations. 3. The fees and other charges referred to in Article 13(1)(c) of this Agreement include charges corresponding to the real cost of services provided pursuant to the Agreement on Implementation of Article VII of the General Agreement on Tariffs and Trade 1994 set out in Annex 1A of the Agreement establishing the WTO (hereinafter referred to as the 'WTO Customs Valuation Agreement') and must not constitute indirect protection of national products or the taxation of imports or exports for fiscal purposes.

ARTICLE 15

Status quo

No new customs duties on imports shall be introduced on products covered by the liberalisation between the Parties, nor shall those currently applied be increased from the date of entry into force of this Agreement.

Elimination of customs duties on imports

1. Products originating in Ghana shall be imported into the UK free of customs duties as defined in Article 13 of this Agreement, except in the case of the products indicated and under the conditions defined in Annex C to this Agreement. 2.

Page 13 in PDFThe Parties, mindful of the fundamental importance to Ghana of Ghana's alignment in due course and subject to all appropriate arrangements to the commercial policy of the ECOWAS and taking note of the factual context of the tariff dismantling schedule agreed by the European Union under the EU-West Africa free trade agreement, and recalling the urgent need for the preservation of continuity of commercial effect for the time being with reference to the tariff liberalisation schedule under the EU-Ghana Free Trade Agreement as applicable immediately before that agreement ceased to apply to the UK, agree as follows in relation to Ghana's customs duty elimination obligations. During the application of this Agreement, Ghana shall progressively reduce and eliminate customs duties, as defined in Article 13 of this Agreement, applicable to products originating in the UK, subject to the following provisions:
3. (a) During the application of this Agreement, Ghana shall apply customs duties applicable to products originating in the UK in accordance with the tariff liberalisation schedule in Annex B. 4. (b) Without prejudice to Ghana's obligations pursuant to subparagraph (a), Ghana shall apply customs duties to products originating in the UK and imported into its territory that are no less favourable than those applicable to goods originating in the European Union under the EU-Ghana Free Trade Agreement immediately before that agreement ceased to apply to the UK so as to ensure that imports from the UK into its territory are treated no less favourably than products originating in the European Union.

ARTICLE 17

Export duties and taxes

1. No duties or taxes on exports or charges with equivalent effect shall be introduced which were not applicable immediately before the EU-Ghana Free Trade Agreement ceased to apply to the UK, nor shall those applied in trade between the Parties be applied in an increased amount compared to those applicable at the time immediately before the EU-Ghana Free Trade Agreement ceased to apply to the UK. 2. The export duties, taxes on exports or charges with equivalent effect shall be no greater than the same duties and taxes applied to like goods exported to any other countries that are not party to this Agreement. 3. In exceptional circumstances, if Ghana can justify specific needs for income, promotion for fledgling industry or environmental protection, it may, on a temporary basis and after consulting the UK, introduce export duties, taxes on exports or charges with equivalent effect on a limited number of additional goods or increase the impact of those that already exist. 4.

Page 14 in PDFThe Parties agree to review the provisions of this Article in the framework of the TPA Committee not later than three years after the date of entry into force of this Agreement, taking full account of their impact on the development and diversification of the economy of Ghana.

ARTICLE 18

Classification of goods

The classification of goods covered by this Agreement shall be as set out in each Party's respective tariff nomenclature in conformity with the Harmonized Commodity Description and Coding System.

ARTICLE 19

Most Favoured Nation (MFN) clause

ARTICLE 20

Special provisions on administrative cooperation

Page 15 in PDF1. The Parties agree that administrative cooperation is essential to the implementation and control of the preferential treatment granted in this Chapter and undertake to combat irregularities and fraud regarding customs and related fields. 2. Where one Party has made a finding, on the basis of objective information, of a failure to provide administrative cooperation and/or of irregularities or fraud, the Party may temporarily suspend the preferential treatment of the product(s) concerned in accordance with the provisions of this Article. 3. For the purposes of this Article, a lack of administrative cooperation shall include the following:

(a) repeated failure to comply with the obligation to verify the originating status of the product(s) concerned;

(b) repeated refusal to conduct a subsequent check of proof of origin and/or to communicate the results thereof, or undue delay in doing so;

(c) repeated refusal to grant authorisation for a cooperation mission to check the authenticity of documents or the accuracy of information of relevance to the preferential treatment in question, or undue delay in granting such authorisation. 4. The application of a temporary suspension shall be subject to the following conditions:

(a) a Party that has made a finding, on the basis of objective information, of a lack of administrative cooperation and/or irregularities or fraud must notify the TPA Committee without undue delay that it has obtained the proof and the established information, and must consult with the TPA Committee to find a solution acceptable to both Parties, drawing on all relevant information and objective evidence;

(b) when the Parties have entered into consultation with the TPA Committee, as provided for above, and have been unable to agree on an acceptable solution in the three (3) months following notification, the Party concerned can temporarily suspend the preferential treatment granted to the product(s) concerned. Temporary suspension must be reported without undue delay to the TPA Committee.

Page 16 in PDF– (c) temporary suspensions under this Article shall be limited to what is necessary to protect the financial interests of the Party concerned. They shall not exceed a period of six (6) months, which may be renewed. Temporary suspensions shall be reported as soon as they have been adopted by the TPA Committee. They shall be subject to periodic consultations within the TPA Committee, in particular with a view to repealing them once the conditions for application no longer exist. 5. At the same time as the notification of the TPA Committee specified in paragraph 4(a) of this Article, the Party concerned shall publish a notice for importers in its Official Journal. This notice for importers shall indicate that, for the product concerned, and on the basis of established information, proof of a lack of administrative cooperation and/or of irregularities or of fraud has been obtained.

ARTICLE 21

Management of administrative errors

In case of error by the competent authorities in the management of preferential systems for exports, and in particular in the application of Protocol No. 1 concerning the definition of the concept of 'originating products' and methods of administrative cooperation set out in Annex A to this Agreement, where this error leads to consequences in terms of import duties, the Party facing such consequences may request the TPA Committee to examine and adopt all appropriate measures with a view to resolving the situation.

CHAPTER 2

TRADE DEFENCE INSTRUMENTS

ARTICLE 22

Objectives

1. The objectives of this Chapter are to lay down the conditions in which the two Parties may take trade defence instruments while at the same time working on the development of trade in goods between them, by way of derogation from the provisions of Articles 15, 16 and 34 of this Agreement. 2. The Parties shall ensure that the measures taken under the provisions of this Chapter are no more than is necessary to prevent or rectify the situations described herein.

Anti-dumping and countervailing duties

Page 17 in PDF1. None of the provisions of this Agreement shall prevent the UK or Ghana from taking anti-dumping or countervailing measures under the relevant WTO Agreements, in particular the Agreement on Implementation of Article VI of the GATT 1994 and the Agreement on Subsidies and Countervailing Measures which figure in Annex 1A to the Agreement establishing the WTO. 2. For the purposes of applying this Article, origin shall be determined in accordance with the non-preferential rules of origin of the Parties. 3. The special situation of Ghana as a developing country shall be taken into account when the application of anti-dumping or countervailing measures is considered. Before imposing definitive anti-dumping or countervailing measures, the Parties shall consider the possibility of constructive solutions, such as those provided for in the relevant WTO Agreements. The investigating authorities, may, in particular, carry out appropriate consultations for this purpose. 4. The provisions of this Article shall be applicable to all investigations initiated after this Agreement enters into force. 5. The provisions of this Article shall not be subject to the dispute settlement provisions of this Agreement.

ARTICLE 24

Multilateral safeguard measures

1. Subject to the provisions of this Article, this Agreement shall not prevent either of the Parties from adopting exceptional measures for a limited period in accordance with Article XIX of the GATT 1994, the Agreement on Safeguards which figures in Annex 1A to the Agreement establishing the WTO (hereinafter the 'WTO Agreement on Safeguards'), or Article 5 of the Agreement on Agriculture which figures in Annex 1A to the Agreement establishing the WTO (hereinafter the 'WTO Agreement on Agriculture'). 2. For the purposes of applying this Article, origin shall be determined according to nonpreferential rules of origin of the Parties. 3. Without prejudice to the provisions of paragraph 1 of this Article, and in the light of the overall development objectives of this Agreement and the small size of the economy of Ghana, the UK shall exclude imports from Ghana from any measures taken pursuant to Article XIX of the GATT of 1994, the WTO Agreement on Safeguards and Article 5 of the WTO Agreement on Agriculture.

Page 18 in PDF4. The provisions of paragraph 3 of this Article shall apply until 14 December 2021. At the latest one hundred and twenty (120) days before that date, the TPA Committee shall reexamine the implementation of these provisions in light of the development needs of Ghana in order to determine whether their period of application should be extended. 5. The provisions of paragraphs 1 and 2 shall not be subject to the dispute settlement provisions of this Agreement.

ARTICLE 25

Bilateral safeguard measures

1. Subject to the provisions of this Article, either of the Parties may take safeguard measures for a limited period that derogate from the provisions of Articles 15 and 16 of this Agreement. 2. The safeguard measures referred to in paragraph 1 of this Article may be taken where a product originating in one Party is imported into the territory of the other Party in such increased quantities and under such conditions as to cause or threaten to cause:

(a) serious injury to the domestic industry of like or directly competitive products in the territory of the importing Party;

(b) disruptions in a sector of the economy, particularly where these disruptions produce major social problems or difficulties that could bring about serious deterioration in the economic situation of the importing Party; or

(c) disruption in the markets of like or directly competitive agricultural products 2 or in the mechanisms regulating those markets. 3. The safeguard measures referred to in this Article shall not exceed what is strictly necessary to prevent or remedy serious injury or disruptions as defined in paragraphs 2 and 4(b) of this Article. These safeguard measures of the importing Party may consist only of one or more of the following:

(a) the suspension of any further reduction in the customs duty on imports applicable for the product concerned, as provided for by this Agreement;

(b) an increase in the customs duty on the product concerned up to a level that does not exceed the customs duty applied to other WTO Members; and

(c) the introduction of tariff quotas on the product concerned. 2 For the purpose of this Article, agricultural products shall be those covered by Annex I of the WTO Agreement on Agriculture.

Page 19 in PDF4. (a) Notwithstanding paragraphs 1 to 3 of this Article, when a product originating in the UK is imported in such increased quantities and under such conditions as to cause or threaten to cause one of the situations described in paragraphs 2(a), (b) and (c) of this Article in Ghana, it may take surveillance or safeguard measures, limited to its territory in accordance with the procedures defined in paragraphs 5 to 8 of this Article. 2. (b) Ghana may take safeguard measures where a product originating in the UK is, as a result of the reduction of duties, being imported into its territory in such increased quantities and under such conditions as to cause or threaten to cause disturbances to an infant industry producing like or directly competitive products. Such provision is applicable until 14 December 2026. Measures must be taken in accordance with the provisions of paragraphs 5 to 8. However, if agreed by both Parties, this period may be extended if, despite the industrial development potential and the efforts actually undertaken, this objective has not been achieved due to the world economic situation or serious troubles affecting Ghana. 5. (a) The safeguard measures referred to in this Article shall be maintained only for the period necessary to prevent or resolve serious injury or disruptions such as those described in paragraphs 2 and 4 of this Article;
2. (b) The safeguard measures referred to in this Article shall be applied for a period not exceeding two (2) years. Where the circumstances warranting the imposition of safeguard measures continue to exist, such measures may be extended for a further period of two (2) years. Where Ghana applies a safeguard measure, such measure may however be applied for a period not exceeding four (4) years and, where the circumstances warranting imposition of safeguard measures continue to exist, extended for a further period of four (4) years;
3. (c) The safeguard measures referred to in this Article that exceed one (1) year shall have a clear timetable for being phased out by the end of the set period, at the latest;
4. (d) Except in exceptional circumstances subject to the approval of the TPA Committee, no safeguard measures referred to in this Article shall be applied to a product that has previously been subject to such a measure, for a period of at least one (1) year from the date of expiry of this measure. 6. For the implementation of the above paragraphs the following provisions shall apply:
6. (a) When a Party considers that one of the circumstances referred to in paragraphs 2 or 4 of this Article exists, it shall immediately refer the matter to the TPA Committee;
7. (b) The TPA Committee can make any recommendation necessary to remedy the circumstances that have arisen.

Page 20 in PDFWhere the TPA Committee has not made recommendations to remedy the circumstances, or where a satisfactory solution

– has not been found in the thirty (30) days following notification to this Committee, the importing Party may adopt appropriate measures to remedy the circumstances, in accordance with this Article;

– (c) Before taking one of the measures provided for in this Article or, in the cases referred to in paragraph 7 hereof, as soon as possible, Ghana shall communicate to the TPA Committee all information that can be used for a full examination of the situation with a view to finding an acceptable solution for both Parties;
– (d) When selecting safeguard measures, priority must be given to those that help to efficiently and rapidly solve the problem, while causing the least possible disruption to the smooth application of this Agreement;
– (e) All safeguard measures taken in accordance with this Article shall be reported immediately to the TPA Committee and shall be the subject of periodic consultations within that body, particularly with a view to establishing a timetable for their abolition as soon as circumstances permit. 7. Where exceptional circumstances require immediate action, the importing Party concerned, whether the UK or Ghana, as the case may be, may take the measures provided for in paragraphs 3 and 4 of this Article on a provisional basis, without meeting the requirements of paragraph 6 hereof. Such action may be taken for a maximum period of one hundred and eighty (180) days where the measures are taken by the UK and of two hundred (200) days when the measures are taken by Ghana. The duration of such provisional measures shall be counted as a part of the initial period or of any extension defined in paragraph 5 of this Article. In taking these provisional measures, the interests of all stakeholders must be taken into account. The importing Party concerned shall inform the other Party and immediately refer the matter to the TPA Committee for examination. 8. If an importing Party subjects imports of a product to an administrative procedure having as its purpose the rapid provision of information on the trend of trade flows liable to give rise to the problems referred to in this Article, it shall inform the TPA Committee of this without delay. 9. The WTO Agreements shall not be invoked to prevent a Party from adopting safeguard measures under the provisions of this Article.

ARTICLE 26

Cooperation

1. The Parties recognise the importance of cooperation with regard to trade defence instruments for ensuring fairness and transparency in the trade between them. 2.

Page 21 in PDFThe Parties agree to cooperate, including by facilitating assistance measures, in the following areas in particular:

(a) the development of regulations and institutions to ensure trade defence; (b) the development of capacity, in particular of the competent administrative authorities of Ghana, to improve the understanding and the use of the trade defence instruments provided for in this Agreement.

CHAPTER 3

TECHNICAL BARRIERS TO TRADE, SANITARY AND PHYTOSANITARY MEASURES

ARTICLE 27

Objectives

1. The objectives of this Chapter are to facilitate trade in goods between the Parties while increasing the capacity of the Parties to identify, prevent and eliminate unnecessary obstacles to trade as a result of technical regulations, standards and conformity assessment procedures applied by either Party while not affecting the capacity of the Parties to protect plants, animals and public health.

ARTICLE 28

Scope and definitions

1. The provisions of this Chapter shall apply to technical regulations, standards and conformity assessment procedures defined in the Agreement on Technical Barriers to Trade in Annex 1A to the Agreement establishing the WTO (hereinafter referred to as the 'WTO TBT Agreement') and to the sanitary and phytosanitary measures as defined in the Agreement on the Application of Sanitary and Phytosanitary Measures in Annex 1A to the Agreement establishing the WTO (hereinafter referred to as the 'WTO SPS Agreement') in so far as they affect trade between the Parties. 2. For the purposes of this Chapter and unless otherwise indicated, the definitions used in the WTO TBT Agreement and in the WTO SPS Agreement, the Codex Alimentarius, the International Plant Protection Convention (IPPC), and by the World Organisation for Animal Health (OIE) shall apply, including any reference to the products in this Chapter.

Competent authorities

Page 22 in PDF1. The authorities of the two Parties responsible for the implementation of the measures set out in this Chapter are referred to in Appendix II to Annex D to this Agreement. 2. In accordance with Article 32 of this Agreement, the Parties shall keep each other informed of any significant changes in the competent authorities shown in Appendix II to Annex D to this Agreement. The TPA Committee shall adopt any amendment necessary of Appendix II to Annex D to this Agreement.

ARTICLE 30

Mutual obligations

1. The Parties reaffirm their rights and obligations under the relevant WTO Agreements, in particular under the WTO SPS Agreement and the WTO TBT Agreement. The Parties also reaffirm their rights and obligations under the IPPC, the Codex Alimentarius and the OIE. 2. The Parties reaffirm their commitment to improving public health in their respective territories, in particular by strengthening their capacities to identify non-compliant products. 3. These commitments, rights and obligations shall underline the activity of the Parties in relation to this Chapter.

ARTICLE 31

Determination of sanitary and phytosanitary areas

In relation to importing conditions, the Parties may, on a case-by-case basis, propose and identify areas with an established sanitary and phytosanitary status, with reference to Article 6 of the WTO SPS Agreement.

ARTICLE 32

Transparency of trade conditions and exchange of information

1. The Parties shall mutually inform one another of any changes to their technical import requirements (including for live animals and plants). 2. If necessary, the Parties agree to inform each other in writing of the measures taken to prohibit the importing of goods with the aim of addressing a given problem concerning health

(public, animal or plant), safety or the environment as soon as possible, in accordance with the recommendations set out in the WTO SPS Agreement.

Page 23 in PDF3. The Parties agree to exchange information with the aim of collaborating so that their products comply with the technical regulations and standards subject to which they may access each other's markets. 4. If necessary, the Parties shall also directly exchange information on other areas that the Parties agree to be of potential importance for their trade relations, including food safety issues, the sudden appearance of animal or plant diseases, scientific opinions and other noteworthy events relating to product safety. In particular, the Parties undertake to inform each other when applying the principle of sanitary and phytosanitary zoning as set out in Article 6 of the WTO SPS Agreement. 5. If necessary, the Parties agree to exchange information on the epidemiological surveillance of animal diseases. As regards phytosanitary protection, the Parties shall inform each other of the appearance of pests presenting a known and immediate danger for the other Party. 6. The Parties agree to cooperate with a view to alerting each other early when new regional rules might have an impact on mutual trade.

ARTICLE 33

Cooperation

1. The Parties recognise the importance of cooperating in the areas of technical regulations, standards, sanitary and phytosanitary measures and conformity assessment in order to achieve the objectives of this Chapter. 2. The Parties agree to cooperate, in accordance with the provisions of Article 4, in order to raise the quality and competitiveness of priority products for Ghana shown in Appendix I to Annex D to this Agreement and access to the market of the UK, including through facilitating support, notably financially, in the following areas in particular:
3. (a) the establishment of an appropriate framework for the exchange of information and sharing of expertise between the Parties;
4. (b) cooperation with international standardisation bodies, including facilitating participation by representatives of Ghana in the meetings of such bodies;
5.

Page 24 in PDF(c) the adoption of technical standards and regulations, conformity assessment procedures and sanitary and phytosanitary measures that are harmonised at regional level on the basis of the relevant international standards;

the strengthening of the capacities of public and private operators, including information and training, with the aim of helping exporters to conform to UK – (d) rules and standards, and to participating in international organisations;
– (e) the development of national capacities to assess product compliance and to gain access to the market of the UK.

CHAPTER 4

OTHER NON-TARIFF BARRIERS

ARTICLE 34

Prohibition of quantitative restrictions

On the entry into force of this Agreement, all prohibitions or restrictions on imports or exports affecting trade between the two Parties shall be eliminated, with the exception of the customs duties and taxes and the fees and other charges referred to in Articles 13 and 14 of this Agreement, irrespective of whether they are implemented through quotas, import or export licensing or other measures. No new measures shall be introduced. The provisions of this Article are without prejudice to the provisions concerning trade defence instruments referred to in Chapter 2 of this Part of this Agreement.

ARTICLE 35

National treatment of internal taxation and regulation

1. Imported products originating in one Party shall not be subject, either directly or indirectly, to internal taxes or other internal charges of any kind in excess of those applied, directly or indirectly, to like domestic products of the other Party. The Parties shall refrain from applying any other form of taxation or other internal charges with the aim of providing protection for their national output. 2. Imported products originating in one Party shall benefit from treatment that is no less favourable than the treatment given to like domestic products of the other Party in respect of all laws, regulations and requirements affecting their sale, offering for sale, purchase, transportation, distribution or use on the national market. The provisions of this paragraph shall not prevent the application of differential internal transportation charges that are based exclusively on the economic operation of the means of transport and not on the origin of the product. 3. Neither Party shall establish or maintain any internal regulation relating to the mixture, processing or use of products in specified amounts or proportions that directly or indirectly requires any specified amount or proportion of any product that is the subject of the regulation to be supplied from domestic sources. Furthermore, each Party shall refrain from applying any other form of internal quantitative regulation with the aim of providing protection for its output.

Page 25 in PDF4. The provisions of this Article shall not prevent the payment of subsidies intended exclusively for national producers, including payments to national producers derived from the proceeds of internal taxes or charges applied in compliance with the provisions of this Article and subsidies effected through governmental purchases of national products or for their benefit. 5. The provisions of this Article shall not apply to the laws, regulations, procedures or practices relating to public procurement. 6. The provisions of this Article shall be without prejudice to the provisions of this Agreement concerning trade defence instruments.

CHAPTER 5

FACILITATION OF TRADE, CUSTOMS COOPERATION AND MUTUAL ADMINISTRATIVE ASSISTANCE

ARTICLE 36

Objectives

1. The Parties recognise the importance of customs cooperation and of facilitating trade in the evolving context of world trade. The Parties agree to increase cooperation in this area with a view to ensuring that the relevant legislation and procedures, as well as the administrative capacity of the relevant administrative authorities, fulfil the objectives of effective control and promotion of the facilitation of trade, and contribute to development and regional integration. 2. The Parties recognise that legitimate public policy objectives, including those relating to security and fraud prevention, shall not be compromised in any way. 3. The Parties undertake to ensure the free movement of the goods covered by this Agreement within their respective territories.

Customs cooperation and mutual administrative assistance

Page 26 in PDF1. In order to ensure compliance with the provisions of this Chapter, and to respond effectively to the objectives set out in Article 36 of this Agreement, the Parties shall:
2. (a) exchange information concerning customs legislation and procedures;
3. (b) develop joint initiatives relating to import, export and transit procedures and initiatives to offer an efficient service to the business community;
4. (c) cooperate on the automation of customs procedures and other trade procedures and collaborate, where appropriate towards the establishment of common data exchange standards;
5. (d) adopt wherever possible common positions in relation to customs in international organisations such as the WTO, the World Customs Organisation (WCO), the United Nations and the United Nations Conference on Trade and Development (UNCTAD);
6. (e) cooperate on the planning and implementation of technical assistance, in particular in the area of customs reforms and to facilitating trade, in accordance with the provisions of this Agreement; and
7. (f) encourage cooperation between all the administrative authorities, organisations and other institutions concerned, both within one and the same country and between countries. 2. Notwithstanding paragraph 1 of this Article, the administrative authorities of the Parties shall provide mutual administrative assistance for customs matters, in accordance with the provisions of Protocol No. 2 on Mutual Administrative Assistance in Customs Matters set out in Annex E to this Agreement.

ARTICLE 38

Customs legislation and procedures

1. The Parties shall do everything in their power to ensure that their respective trade and customs laws, provisions and procedures are based on the international instruments and standards in force in customs and trade areas, including the essential elements of the International Convention on the Simplification and Harmonization of Customs Procedures, concluded at Kyoto on 18 May 1973, and revised in Brussels on 26 June 1999, the WCO Framework of Standards to Secure and Facilitate Global Trade, the WCO data model and the International Convention on the Harmonized Commodity Description and Coding System of 1983. 2. In order to improve working methods and ensure respect for the principles of nondiscrimination, transparency, efficiency, integrity and accountability of operations, the Parties shall:

Page 27 in PDF– (a) take the measures necessary to reduce, simplify and standardise the data and documents required by customs and other related bodies;
– (b) simplify customs requirements and formalities wherever possible, in respect of the rapid release and clearance of goods;
– (c) provide effective, prompt and non-discriminatory procedures enabling the right of appeal, against customs and other agency administrative actions, rulings and decisions affecting imports, exports or goods in transit. Procedures for appeal shall be easily accessible, including to small or medium enterprises and any costs shall be reasonable and commensurate with the costs in providing for appeals;
– (d) ensure the maintenance of ethical standards through the application of measures reflecting the principles of the relevant international conventions and instruments in this area, in particular the revised Arusha Declaration of 2003.

ARTICLE 39

Facilitation of transit movements

1. The Parties shall ensure the free transit of goods through their territory on the most suitable transit route. Any restrictions, controls or requirements in this regard must be justified by a legitimate public policy objective, and must be non-discriminatory, proportionate and applied in a uniform manner. 2. Without prejudice to legitimate customs checks, the Parties shall treat goods in transit from the territory of the other Party no less favourably than goods from the domestic market, exports, imports and their movement. 3. The Parties shall establish transit customs regimes to allow the movement of goods with no obligation to pay customs duties or other charges, subject to the provision of appropriate guarantees. 4. The Parties shall endeavour to promote and implement regional transit arrangements with the aim of reducing barriers to trade. 5. The Parties shall draw upon and use international standards and instruments relevant to transit. 6. The Parties shall ensure the cooperation and coordination of all the relevant authorities in their territories in order to facilitate transit traffic and promote cross-border cooperation. The Parties agree:

– (a) to ensure that all the legislation, procedures, fees and charges are made publicly available, as far as possible by electronic means, together with the justification for them;
– (b) to encourage cooperation between the operators and the relevant administrative authorities through the use of non-arbitrary, publicly accessible procedures, such as Memoranda of Understanding, based on those promulgated by the WCO;
– (c) to ensure that their respective customs and related regimes and the requirements and procedures associated with them continue to meet the needs of the business community, are in line with best practices and remain as unrestrictive as possible for trade;
– (d) on the need for consultation with trade representatives in due time and on a regular basis regarding legislative proposals and procedures relating to customs and trade issues. To this end, appropriate and regular mechanisms for consultation between the administrative authorities and the business community shall be established by each Party;
– (e) that a reasonable period of time must pass between the publication and the entry into force of any new or amended laws, procedures, fees or charges. The Parties shall publish administrative information concerning in particular agency requirements, entry procedures, working hours and operational procedures of the customs authorities in ports and at border posts, and also on information contact points.

ARTICLE 41

Customs valuation

Article VII of the GATT 1994 and the WTO Customs Valuation Agreement shall govern the application of the customs value to trade between the Parties. The Parties shall cooperate with a view to taking a common approach to issues relating to customs value.

ARTICLE 42

Cooperation

1. The Parties recognise the importance of cooperation on customs and trade facilitation for the implementation of this Agreement.

Relations with the business community

Page 29 in PDF2. The Parties agree to cooperate, in accordance with the provisions of Article 4, including by facilitating support, notably in the following areas:

– (a) the development of appropriate, simplified legislative and regulatory provisions;
– (b) information and awareness-raising aimed at operators, including training for the staff concerned;
– (c) building up capacities, modernisation and connectivity between customs authorities and related services.

ARTICLE 43

Continuation of negotiations in the field of customs and trade facilitation

Within the negotiations of a free trade agreement between West Africa and the UK, the Parties agree to continue negotiations on this Chapter in order to complement it in a regional framework.

ARTICLE 44

Special Committee on Customs and Trade Facilitation

Within the TPA Committee, the Parties will set up a Special Committee on Customs and Trade Facilitation, comprising representatives of the Parties. This committee will report to the TPA Committee. It will discuss all customs issues meant to facilitate trade between the Parties and monitor the implementation and the application of this Chapter as well as the operation of rules of origin.

CHAPTER 6

AGRICULTURE, FISHERIES AND FOOD SECURITY

ARTICLE 45

General provisions

Page 30 in PDFThe Parties recognise that in Ghana, the agriculture, including livestock farming, and fisheries sectors account for a significant proportion of its Gross Domestic Product, play a key role in the fight against food insecurity and provide an income and employment for most of the working population. 2. The Parties recognise that securing the food security of the population and raising the means of subsistence in a rural environment are essential for reducing poverty and must be viewed in the wider context of sustainable development and the Sustainable Development Goals. 3. The Parties emphasise the importance of the agricultural sector in the economy and for food security in Ghana and, in particular, the sensitive nature of the sectors that depend on international markets. Each Party shall ensure transparency in its domestic support policies and measures. The Parties shall exchange information concerning any agricultural policy measure at the request of either of the Parties.

ARTICLE 46

Food security

When the implementation of this Agreement results or seems likely to result in difficulties for Ghana in obtaining or gaining access to the products necessary for ensuring food security, Ghana may take appropriate measures in line with the procedures described in Article 25 of this Agreement.

CHAPTER 1

OBJECTIVE AND SCOPE

ARTICLE 47

Objective

The objective of Part III of this Agreement is to avoid and settle any disputes that may arise between the Parties with a view to arriving, where possible, at a mutually agreed solution.

Scope

Page 31 in PDFPart III applies to any dispute regarding the interpretation or application of this Agreement, with the exception of Articles 3 to 9 and except where otherwise provided.

CHAPTER 2

CONSULTATIONS AND MEDIATION

ARTICLE 49

Consultations

1. The Parties shall endeavour to settle disputes covered by Article 48 of this Agreement by entering into consultations in good faith with the aim of reaching a mutually agreed solution. 2. Any Party wishing to enter into consultations shall do so by presenting a request in writing to the other Party with a copy to the TPA Committee, specifying the measure in question and the provisions of this Agreement with which, in its opinion, the measure fails to comply. 3. The consultations shall be held within forty (40) days of the date on which the request was submitted. They shall be considered closed within sixty (60) days of the date on which the request was submitted unless the Parties agree to continue consultations. All information exchanged during the consultations shall remain confidential. 4. In urgent situations, in particular those involving perishable or seasonal goods, the consultations shall be held within fifteen (15) days of the date on which the request was submitted, and shall be considered closed within thirty (30) days of the date on which the request was submitted. 5. If the consultations are not held within the time limits specified in paragraph 3 or paragraph 4 of this Article or if the consultations are closed without the Parties' reaching agreement on a mutually agreed solution, the applicant shall have the option of invoking the arbitration procedure provided for in this Agreement.

Mediation

Page 32 in PDFconsultations do not lead to a mutually agreed solution, the Parties may, by agreement, resort to a mediator. Unless the Parties agree otherwise, the terms of reference of the mediation shall be as set out in the consultation request. 2. Unless the Parties agree on a choice of mediator within ten (10) days of the agreement to request mediation, the Chairperson of the TPA Committee or his/her delegate, on being requested to do so by either of the Parties, shall choose by lot a mediator from among the persons on the list referred to in Article 66 of this Agreement and who are not nationals of either Party. The selection shall be made within twenty (20) days of the agreement to request mediation, in the presence of a representative from each of the Parties. 3. The mediator shall convene a meeting of the Parties at the latest thirty (30) days after being appointed. The mediator shall receive the submissions of each Party no later than fifteen (15) days before the meeting and shall give an opinion no later than forty-five (45) days after having been selected. 4. The mediator's opinion may include one or more recommendations on how to resolve the dispute consistent with the provisions referred to in Article 48 of this Agreement. The mediator's opinion shall not be binding. 5. The Parties may agree to modify the time limits referred to in paragraph 3 of this Article. The mediator may also decide to modify these time limits at the request of either Party or on his/her own initiative, depending on the particular difficulties affecting the Party concerned or the complexity of the case. 6. The mediation procedures and in particular all information exchanged and positions taken by the Parties during these procedures shall remain confidential.

DISPUTE SETTLEMENT PROCEDURES

Section I

ARTICLE 51

Initiation of the arbitration procedure

Page 33 in PDF1. Where the Parties do not succeed in settling their dispute after having recourse to the consultations provided for in Article 49 of this Agreement or after engaging in the mediation referred to in Article 50 hereof, the applicant may request the establishment of an arbitration panel. 2. A request for the establishment of an arbitration panel shall be sent in writing to the respondent and the TPA Committee. In its request, the applicant shall describe the specific situation or measure in question and set out the reasons why the situation or measure violates the provisions of this Agreement.

ARTICLE 52

Establishment of an arbitration panel

1. The arbitration panel shall be composed of three arbitrators. 2. Within ten (10) days of the request for the establishment of an arbitration panel being submitted to the TPA Committee, the Parties shall consult one another in order to reach an agreement on the composition of the arbitration panel. 3. In the event that the Parties are unable to agree on the composition of the arbitration panel within the time frame laid down in paragraph 2 of this Article, either Party may request the Chairperson of the TPA Committee, or his/her delegate, to select all three members of the arbitration panel by lot from the list established under Article 66 of this Agreement, one from among the persons proposed by the applicant, one from among the persons proposed by the respondent and the third from among those selected by both Parties to chair the meetings. If the Parties have agreed on one or more of the members of the arbitration panel, the remaining member(s) shall be selected according to the procedure set out in this paragraph. 4. The Chairperson of the TPA Committee or his/her delegate shall select the arbitrators by lot within five (5) days of receiving the request referred to in paragraph 3 of this Article in the presence of a representative of each Party. The time and date of the selection shall be

communicated to the Parties. No failure by either of the Parties to send their representative following an invitation shall in any way affect the validity of the selection.

Page 34 in PDF5. The date on which the arbitration panel is established shall be the date on which all three arbitrators have been selected. 6. The arrangements for responsibility for the arbitration fees are defined in the procedural rules.

ARTICLE 53

Interim report by the arbitration panel

The arbitration panel shall submit to the Parties an interim report containing both the descriptive sections and its findings and conclusions, generally within one hundred and twenty (120) days at the latest from the date on which the arbitration panel was established. In the fifteen (15) days following the presentation of the interim report by the arbitration panel, each Party shall have the option of submitting remarks in writing to the arbitration panel concerning specific aspects of the interim report.

ARTICLE 54

Arbitration panel ruling

1. The arbitration panel shall transmit its ruling to the Parties and the TPA Committee at the latest one hundred and fifty (150) days following the establishment of the arbitration panel. If it considers that this time limit cannot be complied with, the Chairperson of the arbitration panel shall inform the Parties and the TPA Committee thereof in writing, giving reasons for the delay and stating the date on which the arbitration panel plans to conclude its work. The arbitration panel ruling should under no circumstances be delivered any later than one hundred and eighty (180) days from the date on which the arbitration panel was established. 2. In urgent situations, including those involving perishable and seasonal goods, the arbitration panel shall endeavour to deliver its ruling within seventy-five (75) days of being established. Under no circumstance shall it take longer than ninety (90) days from the date of its establishment. The arbitration panel may deliver a preliminary ruling on whether the case is urgent within ten (10) days of being formed. 3. Each Party may ask an arbitration panel to recommend ways in which the respondent could achieve compliance.

Achieving compliance

ARTICLE 55

Compliance with the arbitration panel ruling

Page 35 in PDFEach Party shall take any measure necessary to comply with the arbitration panel ruling. The Parties shall endeavour to agree on a time limit for compliance with the ruling.

ARTICLE 56

Reasonable period of time for compliance

1. At the latest thirty (30) days after the Parties have been informed of the arbitration panel ruling, the respondent shall inform the applicant and the TPA Committee in writing of the time it will need to achieve compliance ('reasonable period of time'). 2. In the event of a disagreement between the Parties regarding what constitutes a reasonable period of time within which to comply with the arbitration panel ruling, the applicant shall, within twenty (20) days of the notification provided for in paragraph 1 of this Article, send a written request to the arbitration panel asking it to determine that reasonable period of time. Such a request shall be reported simultaneously to the other Party and the TPA Committee. The arbitration panel shall announce its decision to the Parties and to the TPA Committee within thirty (30) days of the request being submitted. 3. The arbitration panel shall, in determining the reasonable period of time, take into consideration the length of time that it would normally take the respondent to adopt comparable legislative or administrative measures to those identified by the respondent as being necessary to ensure compliance. The arbitration panel may also take account of constraints that might affect the adoption of the necessary measures by the respondent. 4. Where the arbitration panel or some of its members are unable to reconvene, the procedures set out in Article 52 of this Agreement shall be applied. The time limit for delivering a ruling shall be forty-five (45) days from the date on which the request referred to in paragraph 2 of this Article was submitted. 5. The reasonable period of time may be extended by mutual agreement between the Parties.

Review of measures taken to comply with the arbitration panel ruling

Page 36 in PDF1. The respondent shall notify the other Party and the TPA Committee before expiry of the reasonable period of time of any measures it has taken to comply with the arbitration panel ruling. 2. In the event of a disagreement between the Parties concerning the compatibility of the measures notified under paragraph 1 of this Article with the provisions of this Agreement, the applicant may make a written request for a ruling by the arbitration panel on the matter. The request shall indicate the specific measures in question and state why they are incompatible with the provisions of this Agreement. The arbitration panel shall communicate its ruling within ninety (90) days of the date on which the request was submitted. In urgent situations, including cases in which perishable and seasonal goods are in question, the arbitration panel shall deliver its ruling within forty-five (45) days of the request being submitted. 3. Where the arbitration panel or some of its members are unable to reconvene, the procedures set out in Article 52 of this Agreement shall be applied. The time limit for delivering a ruling shall be one hundred and five (105) days from the date on which the request referred to in paragraph 2 of this Article was submitted.

ARTICLE 58

Temporary remedies in the event of non-compliance

1. If the respondent fails to notify measures it has taken to comply with the arbitration panel ruling before expiry of the reasonable period of time, or if the arbitration panel rules that the measures notified under Article 57(1) of this Agreement are not compatible with its obligations under the provisions of Article 55 hereof, the respondent shall, if so requested by the applicant, submit to the applicant an offer for temporary compensation. 2. If the Parties do not agree on compensation within thirty (30) days of the expiry of the reasonable period of time or of the ruling by the arbitration panel referred to in Article 57 of this Agreement that the compliance measures that have been taken are not compatible with the provisions referred to in Article 55 hereof, the applicant shall be authorised, after having informed the other Party, to take appropriate measures. In taking such measures, the applicant shall endeavour to select measures that least affect the achievement of the objectives of this Agreement and take into consideration their impact on the economy of the respondent. If applicable, the appropriate measures should not affect the provision of development assistance to Ghana. 3. The UK shall show moderation in its requests for compensation or when adopting the appropriate measures in accordance with paragraphs 1 and 2 of this Article and shall take account of the status of Ghana as a developing country.

Page 37 in PDF4. The appropriate measures or compensation shall be temporary and shall cease to be applied when the measure recognised as being incompatible has been withdrawn or amended in such a way as to make it comply with the provisions of Article 55 of this Agreement or when the Parties agree to terminate the dispute settlement procedure.

ARTICLE 59

Examination of the compliance measures following the adoption of appropriate measures

1. The respondent shall inform the other Party and the TPA Committee of the measures it has taken to comply with the ruling of the arbitration panel and request that the appropriate measures taken by the applicant shall cease to be applied. 2. If the Parties do not reach an agreement on the compatibility of the notified measures with the provisions of this Agreement within thirty (30) days of the notification being submitted, the applicant shall make a request in writing for the arbitration panel to rule on the matter. Such a request shall be reported simultaneously to the other Party and the TPA Committee. The ruling of the arbitration panel shall be delivered within forty-five (45) days of submission of the request and shall be reported to the Parties and the TPA Committee. If the arbitration panel rules that the measures taken by the Party against which the ruling was delivered are not in conformity with the relevant provisions of this Agreement, it shall consider whether it is appropriate for the applicant to continue to apply the measures taken. If the arbitration panel rules that the measures taken are in conformity with the relevant provisions of this Agreement, the application of the appropriate measures shall be terminated. 3. Where the arbitration panel or some of its members are unable to reconvene, the procedures set out in Article 52 of this Agreement shall be applied. The time limit for delivering a ruling shall be sixty (60) days from the date on which the request referred to in paragraph 2 of this Article was submitted.

Section III

ARTICLE 60

Mutually agreed solution

The Parties may reach a mutually agreed solution to a dispute at any time. They shall inform the TPA Committee of any such solution. The adoption of a mutually agreed solution shall terminate the procedure.

Procedural rules

Page 38 in PDF1. Dispute settlement procedures under Chapter 3 of this Part shall be governed by procedural rules which shall be adopted by the TPA Committee within three (3) months of it being set up. 2. Any meeting of the arbitration panel shall be open to the public in accordance with the procedural rules, unless otherwise decided by the arbitration panel on its own initiative or further to the request of the Parties.

ARTICLE 62

General and technical information

At the request of a Party or on its own initiative, the arbitration panel may obtain general and technical information from any source, including the Parties, if it deems this to be appropriate for the arbitration proceedings. The arbitration panel shall also be authorised to obtain the opinion of experts if it considers this appropriate. Interested parties are authorised to submit amicus curiae briefs to the arbitration panel in accordance with the procedural rules. Information obtained in this manner must be disclosed to each of the Parties and submitted to them for their comments.

ARTICLE 63

Language of submissions

1. The common working language of the Parties for procedures for the prevention and settlement of disputes shall be English. 2. The Parties shall make their written or oral submissions in English.

ARTICLE 64

Rules of interpretation

The arbitration panel shall interpret the provisions of this Agreement in accordance with the customary rules of interpretation of public international law, including those set out in the Vienna Convention on the Law of Treaties. The rulings of the arbitration panel shall neither add to nor diminish the rights and obligations set out in this Agreement.

Arbitration panel rulings

Page 39 in PDF1. The arbitration panel shall make its rulings by consensus. Where a ruling cannot be made by consensus, it shall be made by majority vote. However, in no case shall dissenting opinions of arbitrators be published. 2. The ruling shall set out the substantive findings, the applicability of the relevant provisions of this Agreement and the reasoning underpinning the findings and conclusions reached by the arbitration panel. The TPA Committee shall make the arbitration panel ruling known to the public, unless it decides otherwise.

CHAPTER 4

GENERAL PROVISIONS

ARTICLE 66

List of arbitrators

1. The TPA Committee shall establish a list of fifteen (15) individuals who are willing and able to serve as arbitrators within three (3) months at the latest of being set up. Each Party shall appoint one third of the arbitrators. The two Parties shall agree on the choice of the remaining third of arbitrators, who shall not be nationals of either Party and who shall act as chairperson to the arbitration panel. The TPA Committee shall ensure that the said list is always maintained at this level. 2. The arbitrators shall have specialised knowledge or experience of law and international trade. They shall be independent, serve in their individual capacities and not take instructions from any organisation or government, shall not be affiliated with the government of either Party, and shall comply with the Code of Conduct appended to the procedural rules. 3. The TPA Committee may establish an additional list of 15 individuals having a sectoral expertise in specific matters covered by this Agreement. When recourse is made to the selection procedure under Article 52(3), the Chairperson of the TPA Committee may use such a sectoral list upon agreement of both Parties.

Links with the WTO obligations

Page 40 in PDFThe arbitration bodies set up under this Agreement shall not be authorised to rule on disputes relating to the rights and obligations of each Party pursuant to the WTO Agreements. 2. Recourse to the dispute settlement provisions of this Agreement shall be without prejudice to any action in connection with the WTO, including dispute settlement action. However, when a Party has initiated a dispute settlement procedure with regard to a given measure either under Article 51(1) of this Agreement or under the WTO Agreements, it may not initiate a dispute settlement procedure for the same measure in the other forum before concluding the first procedure. For the purposes of this paragraph, a Party shall be considered to have initiated a dispute settlement procedure under the WTO Agreements once it has requested the establishment of a panel pursuant to Article 6 of the Dispute Settlement Understanding set out in Annex 2 to the Agreement establishing the WTO. 3. Nothing in this Agreement shall preclude a Party from applying the suspension of obligations authorised by the WTO Dispute Settlement Body.

ARTICLE 68

Time limits

1. All the limitation periods laid down in this Part, including the times by which the arbitration panels must deliver their rulings, shall be counted in calendar days from the day following the act or fact to which it refers. If the last day is a non-working day, the time limit shall be deemed to fall on the next working day. 2. Any time limit provided for in this Part of this Agreement may be extended by mutual agreement between the Parties.

ARTICLE 69

Modification of Part III

The TPA Committee and each Party may both take the initiative to request an amendment of this Part. The amendment requests will be examined by the TPA Committee. The amendment will enter into force only after approval by both Parties.

GENERAL EXCEPTIONS

ARTICLE 70

General exception clause

Page 41 in PDFSubject to the requirement that such measures are not applied in a manner that would constitute a means of arbitrary or unjustifiable discrimination between the Parties where like conditions prevail, or a disguised restriction on trade in goods or services or on establishment, nothing in this Agreement shall be construed to prevent the adoption or application by either Party of measures:

– (a) necessary to protect public morals, order or security;
– (b) necessary to protect the life or health of humans, animals or plants;
– (c) necessary to secure compliance with laws or regulations that are not inconsistent with the provisions of this Agreement including those relating to:
– (i) the prevention of deceptive and fraudulent practices or to deal with the effects of a default on contracts;
– (ii) 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;
– (iii) security;
– (iv) customs enforcement; or
– (v) the protection of intellectual property rights;
– (d) relating to the import or export of gold or silver;
– (e) concerning the protection of national treasures of artistic, historic or archaeological value;
– (f) relating to the conservation of non-renewable natural resources if such measures imply restrictions on domestic production or consumption of goods, domestic supply or consumption of services or domestic investors;
– (g) relating to the products of prison labour;

Page 42 in PDF– (h) are inconsistent with Article 35, provided that the difference in treatment is aimed at ensuring the effective or equitable imposition or collection of direct taxes in respect of economic activities, investors or service suppliers of the other Party.

ARTICLE 71

Security exceptions

1. Nothing in this Agreement shall be construed:
2. (a) as requiring either Party to furnish any information, the disclosure of which it considers contrary to its essential security interests;
3. (b) as preventing the Parties from taking any action deemed necessary for the protection of their essential security interests:
4. (i) relating to fissile or fissionable materials or the materials from which they are derived;
5. (ii) relating to economic activities carried out directly or indirectly for the purpose of supplying or provisioning a military establishment;
6. (iii) connected with the production of or trade in arms, munitions and war material;
7. (iv) relating to government procurement essential for national security or for national defence purposes;
8. (v) taken in time of war or other emergency in international relations;
9. (c) as preventing the Parties from taking any action in order to honour their obligations for the purpose of maintaining international peace and security. 2. The TPA Committee shall be informed to the fullest extent possible of measures taken under paragraph 1(b) and (c) of this Article and of their termination dates.

ARTICLE 72

Taxation

1. Nothing in this Agreement or in any arrangement adopted under this Agreement shall be construed to prevent the Parties from distinguishing, in the application of the relevant provisions of their fiscal legislation, between taxpayers who are not in the same situation, in particular with regard to their place of residence or with regard to the place where their capital is invested.

Page 43 in PDF2. Nothing in this Agreement or in any arrangement adopted under this Agreement shall be construed to prevent the adoption or enforcement of any measure aimed at preventing the avoidance or evasion of taxes pursuant to the tax provisions of agreements intended to avoid double taxation or other tax arrangements or domestic fiscal legislation. 3. Nothing in this Agreement shall affect the rights and obligations of the Parties under any tax convention. In the event of any inconsistency between this Agreement and such a convention, the convention shall prevail to the extent of the inconsistency. 4. Nothing in this Agreement applies to any MFN obligation with respect to an advantage accorded by a Party pursuant to a tax convention.

INSTITUTIONAL PROVISIONS

ARTICLE 73

TPA Committee

1. For the purposes of implementing this Agreement, a TPA Committee is hereby established. 2. The Parties agree that the composition, organisation and operation of this TPA Committee will respect the principle of equality. The TPA Committee will determine its organisation and functioning rules. 3. Except as otherwise provided for in paragraph 4 of this Article, the TPA Committee is responsible for the administration in all fields covered by this Agreement and the achievement of all tasks mentioned in this Agreement. 4. The TPA Committee shall not be responsible for political dialogue, consultations held or measures taken (as referred to in Annex F) relating to the essential and fundamental elements of this Agreement. 5. The TPA Committee meetings may be open to third parties. The ECOWAS Commission may be invited to the TPA Committee meetings, according to its internal procedures. 6. Any decisions adopted by the EPA Committee established by the EU-Ghana Free Trade Agreement before that Agreement ceased to apply to the UK shall, to the extent those decisions relate to the Parties to this Agreement and unless the Parties agree otherwise, be

deemed to have been adopted, mutatis mutandis , by the TPA Committee which the Parties establish under paragraph 1 of this Article.

Page 44 in PDFIn this Article, a reference to decisions adopted by the 'EPA Committee established by the EU-Ghana Free Trade Agreement' shall be understood as also including decisions adopted by any special committees or bodies established by that committee. 7. Nothing in paragraph 6 prevents the TPA Committee established by this Agreement from making decisions which are different to, modify, revoke or supersede the decisions deemed to have been adopted under that paragraph.

FINAL PROVISIONS

ARTICLE 74

Definition of the Parties and fulfilment of obligations

ARTICLE 75

Contact points and exchange of information

1. In order to facilitate communication and ensure the effective implementation of this Agreement, the Parties shall each designate a contact point within the TPA Committee upon this Agreement's entry into force. The designation of contact points shall be without prejudice to the specific designation of competent authorities under specific provisions of this Agreement. 2. At the request of either Party, the contact point of the other Party shall indicate the office or official responsible for any matter pertaining to the implementation of this Agreement and provide the support necessary to facilitate communication with the requesting Party.

Page 45 in PDF3. At the request of either Party, and to the extent legally possible, each Party through its contact point shall provide information and reply promptly to any question from the other Party relating to an actual or proposed measure that might affect trade between the Parties.

ARTICLE 76

Transparency

1. The Parties shall ensure that any laws, regulations, procedures and administrative rulings of general application as well as any international commitments relating to any trade matter covered by this Agreement are promptly published or made publicly available. 2. Without prejudice to specific transparency provisions in this Agreement, the information referred to under this Article shall be considered to have been provided when the information has been communicated by appropriate notification to the WTO or when the information has been distributed on the official, public and fee-free website of the Party concerned.

ARTICLE 77

Confidentiality

Nothing in this Agreement shall require either Party to provide confidential information, the disclosure of which would impede law enforcement or otherwise be contrary to the public interest or that would prejudice legitimate commercial interests of particular enterprises, public or private, except where its disclosure is necessary in connection with a dispute settlement proceeding under Part III of this Agreement. Where such disclosure is considered necessary by a panel established under Article 52 hereof, the panel shall ensure that confidentiality is fully protected.

ARTICLE 78

Relationships with other agreements

The Parties agree that nothing in this Agreement requires them to act in a manner inconsistent with their obligations in connection with the WTO.

ARTICLE 79

Further negotiation on services, investment and trade related rules

1. The Parties will cooperate to facilitate all the necessary measures leading to the conclusion as soon as possible of a free trade agreement between West Africa and the UK in the following:

– (a) trade in services; (b) electronic commerce; (c) investments; (d) competition; (e) intellectual property.

Page 46 in PDF2. The Parties will take all necessary measures to endeavour to conclude a free trade agreement between West Africa and the UK. 3. On these issues, as well as on any other issues the Parties may agree on, the Parties support the negotiations of the free trade agreement. They welcome a two-step approach starting first with formulating and implementing regional policies and building regional capacity, and in a second step, deepening the UK-West Africa trade provisions mutually agreed on concerning these issues. 4. This Article does not prejudge the position of the regional organisations on the above issues.

ARTICLE 80

Modalities for the continuation of negotiations

1. The Parties will continue negotiations according to the provisions of this Agreement. 2. When negotiations are complete, the resulting draft amendments shall be submitted for approval to the relevant domestic authorities.

ARTICLE 81

Dialogue on finance issues

The Parties agree to foster dialogue, transparency and to share best practices in the area of tax policy and administration.

Collaboration in the fight against illegal financial activities

Page 47 in PDFThe UK and Ghana are committed to prevent and fight against illegal, fraudulent and corrupt activities, money laundering and terrorist financing and shall take the necessary legislative and administrative measures to comply with international standards, including those laid down in the United Nations Convention against Corruption, the United Nations Convention against Transnational Organized Crime and its Protocols, the United Nations Convention for the Suppression of the Financing of Terrorism and the Financial Action Task Force Recommendations. The UK and Ghana agree to exchange information and cooperate in these areas.

ARTICLE 83

Ratification and entry into force

1. This Agreement shall be ratified or approved by each Party in accordance with their respective constitutional rules and procedures. 2. Each of the Parties shall notify the other in writing, through diplomatic channels, of the completion of the procedures required by its law for the entry into force, or provisional application, of this Agreement. 3. This Agreement shall enter into force on the first day of the first month, or on such other date as the Parties may otherwise agree, following the date on which Ghana and the UK have notified each other of the completion of the procedures for this purpose. 4. Pending the entry into force of this Agreement, Ghana and the UK may agree to provisionally apply the Agreement, in whole or in part. Such provisional application shall take effect from the date of the later notification by which the Parties notify each other that they have completed their respective legal requirements and procedures for provisional application. 5. A Party may terminate the provisional application of this Agreement by giving written notice to the other Party. Such termination shall take effect on the first day of the first month following notification. 6. If, pending the entry into force of this Agreement, the Parties decide to apply it provisionally, all references to the date of entry into force shall be deemed to refer to the date such provisional application takes effect. 7. Notwithstanding paragraph 4 of this Article, Ghana and the UK may take measures to apply this Agreement, in whole or in part, before provisional application, to the extent feasible.

Page 48 in PDF8. This Agreement shall be superseded by a free trade agreement concluded at the regional level between West Africa and the U K from the date of entry into force of that agreement. In this case, the Parties will endeavour to ensure that the free trade agreement at a regional level preserves most of the benefits obtained by Ghana through this Agreement.

ARTICLE 84

Termination

ARTICLE 85

Territorial application

1. This Agreement shall apply:

(a) on the one hand, to the territory of the United Kingdom of Great Britain and Northern Ireland and the following territories for whose international relations the UK is responsible, to the extent that and under the conditions which the EU-Ghana Free Trade Agreement applied immediately before it ceased to apply to the UK:

– i. Gibraltar; and
– ii. the Channel Islands and the Isle of Man;
3. (b) on the other hand, to Ghana. 2. References in this Agreement to 'territory' shall be understood in this sense, unless explicitly stated otherwise.

ARTICLE 86

Authentic texts

This Agreement is drawn up in English.

Annexes

LIST OF ANNEXES

Page 50 in PDF

Annex A:	Protocol No. 1 concerning the definition of the concept of 'originating products' and on methods of administrative cooperation Kingdom
Annex B:	Customs duties on products originating in the United
Annex C:	Customs duties on products originating in Ghana
Annex D:	Appendices to Chapter 3 of Part II of this Agreement concerning technical barriers to trade, and sanitary and phytosanitary measures
Annex E:	Protocol No. 2 on mutual administrative assistance in customs matters
Annex F:	Joint Statement of the Parties relating to the Objectives and Essential and Fundamental Elements of this Agreement
Annex G:	List of fees and other charges of Ghana referred to in Article 14(2)

Articles

1. Definitions

TITLE II: DEFINITION OF THE CONCEPT OF 'ORIGINATING PRODUCTS'

Articles

. 2. General conditions
3.

Page 51 in PDFWholly obtained products
4. Sufficiently worked or processed products
5. Insufficient working or processing operations
6. Working or processing of materials whose import into the UK is free of duty
7. Cumulation of origin
8. Cumulation with other countries benefiting from duty-free quota-free access to the market of the UK
9. Unit of qualification
10. Accessories, spare parts and tools
11. Sets of assorted articles
12. Neutral elements
13. Accounting segregation

TITLE III: TERRITORIAL REQUIREMENTS

Articles

14. Principle of territoriality 15. Non-alteration 16. Exhibitions

TITLE IV: PROOF OF ORIGIN Articles

17. General conditions
18. Procedure for the issue of a movement certificate EUR.1
19. Movement certificates EUR.1 issued retrospectively
20. Issue of a duplicate movement certificate EUR.1
21. Conditions for making out an origin declaration
22. Approved exporter
23. Validity of proof of origin
24. Submission of proof of origin
25. Importation by instalments
26. Exemptions from proof of origin
27. Information procedure for cumulation purposes
28. Supporting documents
29. Preservation of proof of origin and supporting documents
30. Discrepancies and formal errors
31. Amounts expressed in euro

ANNEX A

PROTOCOL NO. 1 CONCERNING THE DEFINITION OF THE CONCEPT OF 'ORIGINATING PRODUCTS' AND THE METHODS OF ADMINISTRATIVE COOPERATION

INDEX

TITLE V: ADMINISTRATIVE COOPERATION

Page 52 in PDFArticles

32. Administrative conditions for products to benefit from this Agreement
33. Notification of customs authorities
34. Other methods of administrative co-operation
35. Verification of proofs of origin
36. Verification of suppliers' declarations
37. Dispute settlement
38. Penalties
39. Derogations

TITLE VI: CEUTA AND MELILLA

Articles

40. General conditions

TITLE VII: FINAL PROVISIONS

Articles

41. Revision and application of rules of origin
42. Annexes
43. Implementation of the Protocol
44. Transitional provision for goods in transit or storage

ANNEXES TO PROTOCOL No. 1 ANNEX I to Protocol No. 1: Introductory notes to the list in Annex II to the Protocol ANNEX II to Protocol No.

Page 53 in PDF1: List of working or processing required to be carried out on non-originating materials in order for the product manufactured to obtain originating status ANNEX II-A to Protocol No. 1: Derogations from the list of working or processing required to be carried out on non-originating materials in order that the product manufactured can obtain originating status

ANNEX III to Protocol No. 1: Form for movement certificate for EUR.1 goods ANNEX IV to Protocol No. 1: Origin declaration ANNEX V-A to Protocol No. 1: Supplier's declaration for products having preferential origin status ANNEX V-B to Protocol No. 1: Supplier's declaration for products not having preferential origin status ANNEX VI to Protocol No. 1: Information certificate ANNEX VII to Protocol No. 1: Form for application for a derogation ANNEX VIII to Protocol No. 1: Overseas Countries and Territories JOINT DECLARATION concerning the Principality of Andorra JOINT DECLARATION concerning the Republic of San Marino

DEFINITION OF THE CONCEPT OF 'ORIGINATING PRODUCTS'

Article 2

General conditions

1. For the purposes of this Agreement the following products shall be considered as originating in the UK:

(a) products wholly obtained in the UK within the meaning of Article 3 of this Protocol;

(b) products obtained in the UK incorporating materials which have not been wholly obtained there, provided that such materials have undergone sufficient working or processing in the UK within the meaning of Article 4 of this Protocol.

Page 55 in PDF2. For the purposes of this Agreement the following products shall be considered as originating in Ghana:

(a) products wholly obtained in Ghana within the meaning of Article 3 of this Protocol;

(b) products obtained in Ghana incorporating materials which have not been wholly obtained there, provided that such materials have undergone sufficient working or processing in Ghana within the meaning of Article 4 of this Protocol.

Article 3

Wholly obtained products

1. The following shall be considered as wholly obtained in Ghana or the UK:

(a) live animals born and raised there;

(b) mineral products extracted from its soil or from its seabed or ocean floor;

(c) vegetable products harvested there;

(d) products from live animals raised there;

(e) (i) products obtained by hunting or fishing conducted there;

(ii) products of aquaculture, including mariculture, where the animals are raised there from eggs, spawning, larvae or fry;

(f) products of sea fishing and other products taken from the sea outside the territorial waters of the UK or of Ghana by their vessels;

(g) products made aboard their factory ships exclusively from products referred to in point (f);

(h) used articles fit only for the recovery of raw materials;

(i) waste and scrap resulting from manufacturing operations conducted there;

(j) products extracted from marine soil or subsoil outside their territorial waters provided that they have sole rights to work that soil or subsoil;

(k) goods produced exclusively from the products specified in points (a) to (j). 2. The terms 'their vessels' and 'their factory ships' in points (f) and (g) of paragraph 1 of this Article shall apply only to vessels and factory ships:

(a) which are registered or recorded in the UK or Ghana; and

(b) which fly the flag of the UK or Ghana; and

(c) which meet one of the following conditions:

(i) they are at least 50 % owned by nationals of the UK, a Member State of the European Union and/or of Ghana; or

(ii) they are owned by companies:

-which have their head office and their main place of business in one of the UK, a Member State of the European Union or in Ghana, and

-which are at least 50 % owned by one or more of the UK, one or more Member States of the European Union and/or Ghana or by public entities or nationals of one or more of these States. 53

3. Notwithstanding the provisions of paragraph 2 of this Article, upon request of Ghana, vessels chartered or leased by Ghana shall be treated as 'their vessels' to undertake fisheries activities in its exclusive economic zone provided that an offer has been made beforehand to the economic operators of the UK and that the implementing arrangements established beforehand by the Committee are adhered to. The Committee shall ensure that the conditions laid down in this paragraph are respected.

Page 56 in PDF4. The conditions referred to in paragraph 2 of this Article may be met in Ghana and the States that come under different agreements with which cumulation is applicable. In these cases, the products shall be considered to originate from the Flag State. Article 4

Sufficiently worked or processed products

1. For the purposes of Article 2 of this Protocol, products which are not wholly obtained are considered to be sufficiently worked or processed when the conditions set out in the list in Annex II to this Protocol are fulfilled. 2. For the purposes of Article 2 of this Protocol and notwithstanding paragraph 1 of this Article, the products which are listed in Annex II-A to this Protocol can be considered to be sufficiently worked or processed when the conditions set out in that Annex are fulfilled. Without prejudice to the provisions of Article 41(2) of this Protocol, Annex II-A to this Protocol shall apply only to exports from Ghana and for a period of five (5) years from the date of entry into force of Protocol No. 1 concerning the definition of the conc ept of 'originating products' and the methods of administrative cooperation to the EU -Ghana Free Trade Agreement. 3. The conditions referred to in paragraphs 1 and 2 of this Article indicate, for all products covered by this Agreement, the working or processing which must be carried out on non-originating materials used in manufacturing and apply only in relation to such materials. It follows that if a product which has acquired originating status by fulfilling the conditions set out in one of the lists is used in the manufacture of another product, the conditions applicable to the product in which it is incorporated do not apply to it, and no account shall be taken of the non-originating materials which may have been used in its manufacture. 4. Notwithstanding paragraphs 1 and 2 of this Article, non-originating materials which, in accordance with the conditions set out in Annex II and Annex II-A to this Protocol should not be used in the manufacture of a given product may nevertheless be used, provided that:

(a) their total value does not exceed 15 % of the ex-works price of the product;

(b) none of the percentages given in the list for the maximum value of non-originating materials are exceeded through the application of this paragraph. 5. The provisions of paragraph 4 of this Article shall not apply to products of Chapters 50 to 63 of the Harmonized System. 6. Paragraphs 1 to 5 of this Article shall apply subject to the provisions of Article 5 of this Protocol. Article 5

Insufficient working or processing operations

1. The following operations shall be considered as insufficient working or processing to confer the status of originating products, whether or not the requirements of Article 4 of this Protocol are satisfied:

(a) preserving operations to ensure that the products remain in good condition during transport and storage; (b) simple operations consisting of the removal of dust, sifting or screening, sorting, classifying, matching (including the making-up of sets of artic les), washing, cleaning, painting, polishing, cutting up;

54

Page 57 in PDF– (c) removal of oxide, oil, paint or other coverings;
– (d) (i) changes of packaging and breaking up and assembly of packages;

(ii) simple placing in bottles, flasks, cans, bags, cases, boxes, fixing on cards or boards, etc., and all other simple packaging operations;

– (e) affixing marks, labels, logos and other like distinguishing signs on products or their packaging;
– (f) simple mixing of products, whether or not of different kinds; mixing of sugar with any material;
– (g) simple assembly of parts to constitute a complete product;
– (h) simple disassembly of products into parts;
– (i) ironing or pressing of textiles;
– (j) husking, partial or total bleaching, polishing, and glazing of cereals and rice;
– (k) operations to colour or flavour sugar or form sugar lumps; partial or total milling of crystal sugar;
– (l) peeling, stoning and shelling, of fruits, nuts and vegetables;
– (m) sharpening, simple grinding or simple cutting;
– (n) a combination of two or more operations specified in subparagraphs (a) to (m);
– (o) slaughter of animals. 2. All operations carried out either in the UK or in Ghana 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 of this Article.

Article 6

Working or processing of materials whose import into the UK is free of duty

1. Without prejudice to the provisions of Article 2 of this Protocol, non-originating materials which at importation into the UK are free of customs duties by means of application of conventional rates of the MFN tariff in accordance with the UK's tariff schedule sha ll be considered as materials originating in Ghana when incorporated into a product obtained there, provided that they have undergone working or processing there which goes beyond the operations referred to in Article 5(1) of this Protocol. 2. Movement certificates EUR.1 (in Box 7) or origin declarations issued by application of paragraph 1 of this Article shall bear the following entry:
2. -'Application of Article 6(1) of Protocol No. 1 to the Ghana-UK TPA'. 3. The UK shall notify yearly to the Committee the list of materials to which the provisions of this Article shall apply. Upon notification, the list shall be published by the UK and by Ghana in accordance with their own procedures. 4. The cumulation provided for in this Article shall not apply to materials which at importation into the UK are subject to antidumping or countervailing duties when originating from a country which is subject to these antidumping or countervailing duties.

Article 7

Cumulation of origin

1. Without prejudice to the provisions of Article 2 of this Protocol, materials originating in: (a) one of the Parties, (b) the European Union, (c) another West African country 1 enjoying duty-free quota-free access to the

1 The other West African countries are: Benin, Burkina Faso, Cape Verde, Gambia, Côte d'Ivoire, Guinea, Guinea -Bissau, Liberia, Mali, Mauritania, Niger, Nigeria, Senegal, Sierra Leone and Togo. 55

market of the UK, (d) other ACP States having a preferential trade arrangement with the UK 2 , or (e) the OCTs, shall be considered as originating in the other Party when incorporated into a product obtained there, when the working or processing carried out in that Party goes beyond the operations referred to in Article 5(1) of this Protocol.

Page 58 in PDFWhere the working or processing carried out in the Party concerned does not go beyond the operations referred to in Article 5(1) of this Protocol, the product obtained shall be considered as originating in that Party only where the value added there is greater than the value of the materials used originating in any of the other countries or territories. If this is not so, the product obtained shall be considered as originating in the country or territory which accounts for the highest value of originating materials used in the manufacture of the final product. The origin of materials originating in other ACP States having a preferential trade arrangement with the UK and in the OCTs shall be determined in accordance with the rules of origin applicable under the preferential arrangements between the UK and those countries, and in accordance with Article 27 of this Protocol. 2. Without prejudice to the provisions of Article 2 of this Protocol, working and processing carried out in one of the Parties, in the European Union, in other ACP States having a preferential trade arrangement with the UK or in the OCTs shall be considered as having been carried out in the other Party, when the materials undergo subsequent working or processing going beyond that referred to in Article 5(1) of this Protocol. Where the working or processing carried out in one of the Parties does not go beyond the operations referred to in Article 5(1) of this Protocol, the product obtained shall be considered as originating in that Party only where the value added there is greater than the value of the materials used in any one of these countries or territories. If this is not so, the product obtained shall be considered as originating in the country or territory which accounts for the highest value of materials used in the manufacture of the final product. The origin of the final product shall be determined according to the rules of origin of this Protocol and in accordance with Article 27 hereof. 3. The cumulation provided for in paragraphs 1 and 2 of this Article may be applied with respect to: (a) other West African countries enjoying duty-free quota-free access to the UK; (b) ACP States having a preferential trading arrangement with the UK; and (c) the OCTs only if:
2. (a) all the countries or territories involved in the acquisition of the originating status and the Party of destination have entered into an arrangement or agreement on administrative cooperation which ensures correct implementation of this Article and includes a reference to the use of appropriate proofs of origin;

(b) Ghana and the UK provide each other with the details of the administrative cooperation arrangements or agreements with the other countries or territories referred to in this Article. The Parties shall publish in accordance with their own procedures the date on which the cumulation provided for in this Article may be applied with those countries and territories listed in this Article which have fulfilled the necessary requirements. 4. The cumulation provided for in this Article shall not apply to materials:

(a) of Harmonized System Headings 1604 and 1605 originating in the Pacific States according to Article 6(6) of Protocol II to the Interim Economic Partnership Agreement between the United Kingdom of Great Britain and Northern Ireland, on the one part, and the Pacific States, on the other part. (b) of Harmonized Systems Headings 1604 and 1605 originating in the Pacific States according to any future provision of a preferential trade agreement between the UK and the Pacific ACP States ( 3 );

– (c) originating in the Republ ic of South Africa which may not be imported directly into the UK duty-free and quota-free. 5. The United Kingdom shall, each year, notify the Committee of the list of materials referred to by the provisions of paragraph 4(c) of this Article. Once notification has been given, the list shall be published by the Parties in accordance with their own procedures. Such ACP preferential trade arrangements do not include arrangements under the UK's GSP, which are addressed under Article 8 of this Protocol. 2

3 The Cook Islands, Fiji, Kiribati, the Marshall Islands, the Federated States of Micronesia, Nauru, Niue, Palau, Papua New Guinea, Samoa, the Solomon Islands, Tonga, Tuvalu and Vanuatu. Article 8

Cumulation with other countries benefiting from duty-free quota-free access to the market of the UK

Page 59 in PDF1. Without prejudice to the provisions of Article 2 of this Protocol, materials originating in countries and territories:

(a) benefiting from the 'Special arrangement for least developed countries' under the UK's Generalised Scheme of Preferences (the GSP); or

(b) benefi ting from duty-free quota-free access to the market of the UK under the general provisions of the GSP;

shall be considered as materials originating in Ghana when incorporated into a product obtained there provided that such materials were subject to cumulation under Article 8 of Protocol No. 1 concerning the definition of the concept of 'originating products' and the methods of administrative cooperation to the EU -Ghana Free Trade Agreement on the date that agreement ceased to be applicable to and in the UK. It shall not be necessary for these materials to have undergone sufficient working or processing, provided they have undergone working or processing going beyond that referred to in Article 5(1) of this Protocol. If the product into which these mate rials have been incorporated also includes non-originating materials, it will have to undergo sufficient working or processing in accordance with Article 4 of this Protocol to be considered as originating in Ghana. – 1.1 The origin of the materials from the other countries or territories concerned shall be established in accordance with the rules of origin applicable under the GSP of the UK and in accordance with the provisions of Article 27 of this Protocol. – 1.2 The cumulation provided for in this paragraph (namely paragraph 1, including its subparagraphs) shall not apply to materials:

(a) which at importation into the UK are subject to antidumping or countervailing duties when originating from a country which is subject to these antidumping or countervailing duties;

(b) which are included in tariff subheadings 3302.10 and 3501.10 of the Harmonized System;

(c) which are included in tuna products classified under Harmonized System Chapter 3 which are covered by the GSP of the UK;

(d) in respect of which tariff preferences are removed (graduation) or suspended (safeguard clause) under the GSP of the UK. 2. On the basis of a notification from Ghana, without prejudice to the provisions of Article 2 of this Protocol and in compliance with the provisions of paragraphs 2.1, 2.2 and 5 of this Article, materials originating in countries or territories which are covered by agreements or arrangements that provide for duty-free quota-free access to the market of the UK shall be considered to be materials originating in Ghana. Such notification shall be sent by Ghana to the UK. Cumulation shall remain applicable as long as the conditions for granting such cumulation are met. It shall not be necessary for such materials to have undergone sufficient working or processing, provided they have undergone working or processing going beyond that referred to in Article 5(1) of this Protocol. 2. 2.1. The origin of the materials of the countries or territories concerned shall be determined in accordance with the rules of origin applicable in the framework of the UK's preferential agreements or arrangements with those countries and territories and in accordance with Article 27 of this Protocol. 3. 2.2. The cumulation provided for in this paragraph (namely paragraph 2, including its subparagraphs) shall not apply to materials:

(a) falling under Harmonized System Chapters 1 to 24 and the products listed in Annex 1 – paragraph 1(ii) of the WTO Agreement on Agriculture;

(b) which at importation into the UK are subject to antidumping or countervailing duties when originating from a country which is subject to these antidumping or countervailing duties;

(c) which, under a free trade agreement between the UK and a third country, are subject to trade measures and safeguard measures or any other measure which prevents such products from entering the UK market on a duty-free and quota-free basis. 3. The UK shall notify the Committee each year of the list of materials and countries to which the provisions of paragraph 1 of this Article applies. Upon notification, the list shall be published by the UK and by Ghana in accordance with their own procedures. Ghana shall notify the Committee each year of the materials to which the cumulation provided for in paragraphs 1 and 2 of this Article has been applied. 4. Movement certificates EUR.1 (in Box 7) or origin declarations issued by application of paragraphs 1 and 2 shall bear the following entry:
3. -'Application of Article 8.1 or 8.2 of Protocol No. 1 to the Ghana-UK TPA'. 5. The cumulation provided for in paragraphs 1 and 2 of this Article may be applied only provided that:

(a) all the countries involved in the acquisition of the originating status have entered into an arrangement or agreement on administrative cooperation which ensures correct implementation of this Article and includes a reference to the use of appropriate proofs of origin;

(b) Ghana provides the UK, with details of agreements on administrative cooperation with the other countries or territories referred to in this Article. The UK shall publish the date on which the cumulation provided for in this Article may be applied with those countries or territories listed in this Article which have fulfilled the necessary requirements. Article 9

Unit of qualification

Page 60 in PDF1. The unit of qualification for the application of the provisions of this Protocol shall be the particular product which is considered as the basic unit when determining classification using the nomenclature of the Harmonized System. This means that:

(a) when a product composed of a group or assembly of articles is classified under the terms of the Harmonized System in a single heading, the whole constitutes the unit of qualification;

(b) when a consignment consists of a number of identical products classified under the same heading of the Harmonized System, each product must be taken individually when applying the provisions of this Protocol. 2. Where, under General Rule 5 of the Harmonized System, packaging is included with the product for classification purposes, it shall be included for the purposes of determining origin. Article 10

Accessories, spare parts and tools

Accessories, spare parts and tools dispatched with a piece of equipment, machine, apparatus or vehicle, which are part of the normal equipment and included in the price thereof or which are not separately invoiced, shall be regarded as one with the piece of equipment, machine, apparatus or vehicle in question. 58

Article 11

Sets of assorted articles

Sets, as defined in General Rule 3 of the Harmonized System, shall be regarded as originating when all component products are originating. Nevertheless, when a set is composed of originating and nonoriginating products, the set as a whole shall be regarded as originating, provided that the value of the nonoriginating products does not exceed 15 % of the ex-works price of the set.

Article 12

Neutral elements

Page 61 in PDFIn order to determine whether a product is an originating product, it shall not be necessary to determine the origin of the following which might be used in its manufacture:

– (a).energy and fuel;
– (b) plant and equipment;
– (c) machines and tools;
– (d) goods which neither enter into the final composition of the product nor are intended to do so.

Article 13

Accounting segregation

1. Where considerable cost or material difficulties arise in keeping separate stocks of originating and non-originating fungible materials, the customs authorities may, at the written request of those concerned, authorise the so-called 'accounting segregation' method (hereinafter referred to as 'the method') to be used for managing such stocks. 2. The method shall also apply to originating and non-originating raw sugar not containing added flavouring or colouring matter and intended for refining of subheadings 1701.12, 1701.13 and 1701.14 of the Harmonized System, which is physically combined or mixed in Ghana or the UK before being exported to the UK and to Ghana respectively. 3. The method shall ensure that, at any time, the number of products obtained which could be considered to originate in Ghana or the UK is the same as would have been obtained if the stocks had been physically separated. 4. The customs authorities may make the grant of authorisation referred to in paragraphs 1 and 2 of this Article subject to any conditions deemed appropriate. 5. The method shall be applied and the application thereof shall be recorded on the basis of the general accounting principles applicable in the country where the product was manufactured. 6. The beneficiary of the method may issue or apply for proofs of origin, as the case may be, for the quantity of products which may be considered as originating. At the request of the customs authorities, the beneficiary shall provide a statement of how the quantities have been managed. 7. The customs authorities shall monitor the use made of the authorisation and may withdraw it whenever the beneficiary makes improper use of the authorisation in any manner whatsoever or fails to fulfil any of the other conditions laid down in this Protocol. 8.

Page 62 in PDFFor the purposes of paragraphs 1 and 2 of this Article, the terms 'fungible materials' or 'fungible products' shall mean materials or products which are of the same kind and commercial quality, with the same technical and physical characteristics, and which cannot be distinguished from one another in order to establish their origin.

TERRITORIAL REQUIREMENTS

Article 14

Principle of territoriality

1. Except as provided for in Articles 6, 7 and 8 of this Protocol and paragraph 3 of this Article, the conditions for acquiring originating status set out in Title II must be fulfilled without interruption in Ghana or in the UK. 2. Except as provided for in Articles 6, 7, and 8 of this Protocol, where originating goods exported from Ghana or from the UK to another country return, they must be considered as non-originating, unless it can be demonstrated to the satisfaction of the customs authorities that:

(a) the returning goods are the same as those exported; and

(b) they have not undergone any operation beyond that necessary to preserve them in good condition while in that country or while being exported. 3. The acquisition of originating status in accordance with the conditions set out in Title II of this Protocol shall not be affected by working or processing done outside the UK or Ghana on products exported from the UK or from Ghana and subsequently reimported there, provided that:

(a) the said products are wholly obtained in the UK or in Ghana or have undergone working or processing there beyond the operations referred to in Article 5 of this Protocol prior to being exported; and

(b) it can be demonstrated to the satisfaction of the customs authorities that:

(i) the working or processing outside the UK or Ghana was done under the outward processing arrangements, or similar arrangements;

(ii) the reimported goods have been obtained by working or processing the exported products; and

(iii) all costs arising outside Ghana or the UK, including the value of the materials incorporated there, do not exceed 10 % of the ex-works price of the end product for which originating status is claimed. 4. For goods that meet the conditions laid down in paragraph 3 of this Article, all the costs arising outside Ghana or the UK, including the value of the materials incorporated there, shall be considered to be non-originating materials. In that case the originating status of the goods shall be determined by applying the rules laid down in A nnex II to this Protocol, cumulating the total value of the non-originating materials used both inside and outside the UK or Ghana. 5. Paragraphs 3 and 4 of this Article shall not apply to products which can be considered sufficiently worked or processed only if the general tolerance fixed in Article 4(4) of this Protocol is applied. 6. Paragraphs 3 and 4 of this Article shall not apply to products of Chapters 50 to 63 of the Harmonized System. Article 15

Non-alteration

Page 63 in PDF1. The originating products declared for home use in a Party shall be the same products as exported from the other Party in which they obtained originating status. They shall not have been altered, transformed in any way or subjected to operations other than to preserve them in good condition or than adding or affixing marks, labels, seals or any other documentation to ensure compliance with specific domestic requirements of the importing Party, prior to being declared for home use. 2. Storage of products may take place in a third country provided that they remain under customs supervision there. 3. Without prejudice to the provisions of Title IV the splitting of consignments may take place in the territory of a third country where carried out by the exporter or under his responsibility provided they remain under customs supervision in that third country. 4. In case of doubt whether the conditions provided for in paragraphs 1 to 3 are complied with, the customs authorities may request the importer to provide evidence of compliance, which may be given by any means, including contractual transport documents such as bills of lading or factual or concrete evidence based on marking or numbering of packages or any evidence related to the products themselves. 5. Article 16

Exhibitions

1. Originating products sent for exhibition in a country or territory other than those referred to in Articles 6, 7 and 8 of this Protocol with which cumulation is applicable and sold after the exhibition for importation into the UK or Ghana shall benefit on importation from the provisions of this Agreement provided it is shown to the satisfaction of the customs authorities that:

(a) an exporter has consigned these products from Ghana or from the UK to the country in which the exhibition is held and has exhibited them there;

(b) the products have been sold or otherwise disposed of by that exporter to a person in Ghana or in the UK;

(c) the products have been consigned during the exhibition or immediately thereafter in the state in which they were sent for exhibition; and

(d) the products have not, since they were consigned for exhibition, been used for any purpose other than demonstration at the exhibition. 2. A proof of origin shall be issued or made out in accordance with the provisions of Title IV of this Protocol and submitted to the customs authorities of the importing country in the normal manner. The name and address of the exhibition shall be indicated thereon. Where necessary, additional documentary evidence of the conditions under which they have been exhibited may be required. 3. Paragraph 1 of this Article shall apply to any trade, industrial, agricultural or crafts exhibition, fair or similar public show or display which is not organised for private purposes in shops or business premises with a view to the sale of foreign products, and during which the products remain under customs control. 61

PROOF OF ORIGIN

Article 17

General conditions

1. Products originating in the UK, when imported into Ghana, shall benefit from the provisions of this Agreement, upon presentation, in the cases referred to in Article 21(1), of a declaration, hereinafter referred to as 'origin declaration', given by the exporter on an invoice, delivery note or other commercial document which describes the products concerned in sufficient detail to enable them to be identified; the text of the origin declaration appears in Annex IV to this Protocol. 2.

Page 64 in PDFProducts originating in Ghana shall, on importation into the UK benefit from the provisions of this Agreement upon submission of either:

(a) a movement certificate EUR.1, a specimen of which appears in Annex III to this Protocol; or

(b) in the cases specified in Article 21(1) of this Protocol, a declaration, subsequently referred to as the 'origin declaration', given by the exporter on an invoice, a delivery note or any other commercial document which describes the products concerned in sufficient detail to enable them to be identified; the text of the origin declaration appears in Annex IV to this Protocol. 3. Without prejudice to Article 41(3)(c) of this Protocol, provisions under paragraph 2(a) of this Article will be enforceable until three (3) years after the entry into force of Protocol No. 1 concerning the definition of the concept of 'originating products' and the methods of administrative cooperation to the EU -Ghana Free Trade Agreement. After that period, only the provisions under paragraph 2(b) of this Article shall apply. 4. Notwithstanding paragraphs 1 and 2 of this Article, originating products within the meaning of this Protocol shall, in the cases specified in Article 26 hereof, benefit from this Agreement without it being necessary to submit any of the documents referred to in paragraph 1 of this Article. 5. For the purposes of applying the provisions of this title, exporters shall endeavour to use a language shared by Ghana and the UK.

Article 18

Procedure for the issue of a movement certificate EUR.1

1. A movement certificate EUR.1 shall be issued by the customs authorities of the exporting country on application having been made in writing by the exporter or, under the exporter's responsibility, by his authorised representative. 2. For this purpose, the exporter or his authorised representative shall fill out both the movement certificate EUR.1 and the application form, specimens of which appear in Annex III to this Protocol. These forms shall be completed in accordance with the provisions of this Protocol. If the forms are handwritten, they shall be completed in ink in printed characters. The description of the products must be given in the box reserved for this purpose without leaving any blank lines. Where the box is not completely filled, a horizontal line shall be drawn below the last line of the description, the empty space being crossed through. 3. The exporter applying for the issue of a movement certificate EUR.1 shall be prepared to submit at any time, at the request of the customs authorities of the exporting country where the movement certificate EUR.1 is issued, all appropriate documents proving the originating status of the products concerned as well as the fulfilment of the other requirements of this Protocol. 4. A movement certificate EUR.1 shall be issued by the customs authorities of the UK or of Ghana if the products concerned can be considered as products originating in the UK, Ghana or one of the other countries or territories referred to in Articles 6, 7 and 8 of this Protocol and fulfil the other requirements of this Protocol. 5. The issuing customs authorities shall take any steps necessary to verify the originating status of the products and the fulfilment of the other requirements of this Protocol. For this purpose, they shall have the right to call for any evidence and to carry out any inspection of the exporter's accounts or any other check considered appropriate. The issuing customs authorities shall also ensure that the forms referred to in paragraph 2 of this Article are duly completed. In particular, they shall check whether the space reserved for the description of the products has been completed in such a manner as to exclude all possibility of fraudulent additions.

Page 65 in PDF6. The date of issue of the movement certificate EUR.1 shall be indicated in Box 11 of the certificate. 7. A movement certificate EUR.1 shall be issued by the customs authorities and made available to the exporter as soon as actual exportation has been effected or ensured.

Article 19

Movement certificates EUR.1 issued retrospectively

1. Notwithstanding Article 18(7) of this Protocol, a movement certificate EUR.1 may exceptionally be issued after exportation of the products to which it relates if:

(a) it was not issued at the time of exportation because of errors or involuntary omissions or special circumstances; or

(b) it is demonstrated to the satisfaction of the customs authorities that a movement certificate EUR.1 was issued but was not accepted at importation for technical reasons. 2. For the implementation of paragraph 1 of this Article, the exporter must indicate in his application the place and date of exportation of the products to which the movement certificate EUR.1 relates, and state the reasons for his request. 3. The customs authorities may issue a movement certificate EUR.1 retrospectively only after verifying that the information supplied in the exporter's application agrees with that in the corresponding file. 4. Movement certificates EUR.1 issued retrospectively must be endorsed with the following phrase:

'ISSUED RETROSPECTIVELY'. 5. The endorsement referred to in paragraph 4 of this Article shall be inserted in the 'Remarks' box of the movement certificate EUR.1.

Article 20

Issue of a duplicate movement certificate EUR.1

1. In the event of theft, loss or destruction of a movement certificate EUR.1, the exporter may apply to the customs authorities which issued it for a duplicate made out on the basis of the export documents in their possession. 2. The duplicate issued in this way must be endorsed with the following:

'DUPLICATE'. 3. The endorsement referred to in paragraph 2 of this Article shall be inserted in the 'Remarks' box of the duplicate movement certificate EUR.1. 4. The duplicate, which must bear the date of issue of the original movement certificate EUR.1, shall take effect as from that date.

Article 21

Conditions for making out an origin declaration

1. An origin declaration may be made out:

(a) as referred to in Article 17(1) of this Protocol by a registered exporter in conformity with the internal legislation of the UK;

(b) in the cases referred to Article 17(2)(b):

(i) up to three (3) years after the entry into force of Protocol No. 1 concerning the definition of the concept of 'originating products' and the methods of administrative cooperation to the EU -Ghana Free Trade Agreement, by an exporter as provided for in Article 22;

(ii) three (3) years after the entry into force of Protocol No. 1 concerning the definition of the concept of 'originating products' and the methods of administrative cooperation to the EU -Ghana Free Trade Agreement , by a registered exporter in accordance with the internal legislation of Ghana;

(c) by any exporter for any consignment consisting of one or more packages containing originating products whose total value does not exceed EUR 6 000. 2. An origin declaration may be made out if the products concerned can be considered as products originating in Ghana, in the UK or in one of the other countries referred to in Articles 6, 7 and 8 of this Protocol and fulfil the other requirements of this Protocol. 3. The exporter making out an origin declaration shall be prepared to submit at any time, at the request of the customs authorities of the exporting country, all appropriate documents proving the originating status of the products concerned as well as the fulfilment of the other requirements of this Protocol. 4. An origin declaration shall be made out by the exporter by typing, stamping or printing on the invoice, the delivery note or another commercial document, the declaration, the text of which appears in Annex IV to this Protocol, using one of the linguistic versions set out in that Annex and in accordance with the provisions of the domestic law of the exporting country. If the declaration is handwritten, it shall be written in ink in printed characters. 5. Origin declarations shall bear the original signature of the exporter in manuscript. However, origin declarations shall not be signed by a registered exporter within the meaning of paragraph 1 of this Article or by an approved exporter within the meaning of Article 22 of this Protocol provided that he gives the customs authorities of the exporting country a written undertaking that he accepts full responsibility for any origin declaration which identifies him as if it had been signed in manuscript by him. 6. An origin declaration may be made out by the exporter when the products to which it relates are exported, or after exportation on condition that it is presented in the importing country no longer than two (2) years after the importation of the products to which it relates.

Article 22

Approved exporter

Page 66 in PDF1. The customs authorities of the exporting country may authorise any exporter (hereinafter referred to as 'approved exporter') who makes frequent shipments of products under the trade cooperation provisions of this Agreement to make out origin declarations irrespective of the value of the products concerned. An exporter seeking such authorisation must offer to the satisfaction of the customs authorities all guarantees necessary to verify the originating status of the products as well as the fulfilment of the other requirements of this Protocol. 2. The customs authorities may grant the status of approved exporter subject to any conditions which they consider appropriate. – The customs authorities shall grant to the approved exporter a customs authorisation number

3. which shall appear on the origin declaration.

Page 67 in PDF4. The customs authorities shall monitor the use of the authorisation by the approved exporter. 5. The customs authorities may withdraw the authorisation at any time. They shall do so where the approved exporter no longer offers the guarantees referred to in paragraph 1, no longer fulfils the conditions referred to in paragraph 2 of this Article or otherwise makes an incorrect use of the authorisation. Article 23

Validity of proof of origin

1. A proof of origin shall be valid for ten (10) months from the date of issue in the exporting country, and must be submitted within that period to the customs authorities of the importing country. 2. Proofs of origin which are submitted to the customs authorities of the importing country after the final date for presentation specified in paragraph 1 of this Article may be accepted for the purpose of applying preferential treatment, where the failure to submit these documents by the final date set is due to exceptional circumstances. 3. In other cases of belated presentation, the customs authorities of the importing country may accept the proofs of origin where the products have been submitted before the said final date.

Article 24

Submission of proof of origin

Proofs of origin shall be submitted to the customs authorities of the importing country in accordance with the procedures applicable in that country. These authorities may require that a proof of origin be translated. They may also require the import declaration to be accompanied by a statement from the importer to the effect that the products meet the conditions required for the implementation of this Agreement.

Article 25

Importation by instalments

Where, at the request of the importer and on the conditions laid down by the customs authorities of the importing country, dismantled or non-assembled products within the meaning of General Rule 2(a) of the Harmonized System falling under Sections XVI and XVII or headings 73.08 and 94.06 of the Harmonized System are imported by instalments, a single proof of origin for such products shall be submitted to the customs authorities upon importation of the first instalment. Article 26

Exemptions from proof of origin

1. Products sent as small packages from private persons to private persons or forming part of travellers' personal luggage shall be admitted as originating products without requiring the submission of a proof of origin, provided that such products are not imported by way of trade and have been declared as meeting the requirements of this Protocol and where there is no doubt as to the veracity of such a declaration. In the case of products sent by post, this declaration can be made on customs declaration CN22/CN23 or on a sheet of paper annexed to that document. 2. Imports which are occasional and consist solely of products for the personal use of the recipients or travellers or their families shall not be considered as imports by way of trade if it is evident from the nature and quantity of the products that no commercial purpose is in view.

Page 68 in PDF3. Furthermore, the total value of these products shall not exceed EUR 500 in the case of small packages, or EUR 1 200 in the case of produ cts forming part of travellers' personal luggage.

Article 27

Information procedure for cumulation purposes

1. When Article 7(1) of this Protocol is applied, the evidence of originating status within the meaning of this Protocol, of the materials coming from Ghana, from the UK, from the European Union, from an ACP State having a preferential relationship with the UK, or from an OCT shall be given by a movement certificate EUR.1 or an origin declaration or by the supplier's declaration, a specimen of which appears in Annex V-A to this Protocol, given by the exporter in Ghana or in the UK from which the materials came. 2. When Article 7(2) of this Protocol is applied, the evidence of working or processing of the materials in Ghana, in the UK, in the European Union, or in an ACP State having a preferential trading arrangement with the UK or in an OCT shall be given by the supplier's declaration, a specimen of which appears in Annex V-B to this Protocol, given by the exporter in Ghana or in t he UK from which the materials came. 3. When Article 8(1) of this Protocol is applied, the documentary proofs of origin applicable shall be determined in accordance with the rules which apply to GSP countries. 4. When Article 8(2) of this Protocol is applied, the documentary proofs of origin applicable shall be determined in accordance with the rules laid down in the relevant arrangements or agreements. 5. A separate supplier's declaration shall be issued by the supplier for each consignment of goods on the commercial invoice relating to that shipment or in an annex to that invoice, or on a delivery note or other commercial document relating to that shipment which describes the materials concerned in sufficient detail for them to be identified. 6. The supplier's declaration may be issued on a pre-printed form. 7. The supplier's declarations shall bear the original signature of the supplier in manuscript. However, where the invoice and the supplier's declaration are issued using electronic data-proce ssing methods, the supplier's declaration need not be signed in manuscript provided the responsible official in the supplying company is identified to the satisfaction of the customs authorities in the State where the supplier's declaration is issued. Thos e customs authorities may lay down conditions for the implementation of this paragraph. 8. The supplier's declarations shall be submitted to the customs authorities in the exporting country requested to issue the movement certificate EUR.1. 9. The supplier issuing a declaration must be prepared to submit at any time, at the request of the customs authorities of the country where the declaration is issued, all appropriate documents proving that the information given on this declaration is correct. 10. Supplier 's declarations and information certificates issued before the date of entry into force of this Protocol in accordance with any previously applicable agreement or arrangement shall remain valid.

Article 28

Supporting documents

The documents referred to in Articles 18(3) and 21(3) of this Protocol used for the purpose of proving that products covered by a movement certificate EUR.1 or an origin declaration can be considered as products

originating in Ghana, the UK or one of the other countries or territories referred to in Articles 6, 7 and 8 of this Protocol and fulfil the other requirements of this Protocol may consist, inter alia , of the following:

Page 69 in PDF(a) direct evidence of the processes carried out by the exporter or supplier to obtain the goods concerned, contained for example in his accounts or internal bookkeeping;

(b) documents proving the originating status of materials used, issued or made out in Ghana, the UK or one of the other countries or territories referred to in Articles 6, 7 and 8 of this Protocol where these documents are used in accordance with domestic law;

(c) documents proving the working or processing of materials in Ghana, in the UK or in one of the other countries or territories referred to in Articles 6, 7 and 8 of this Protocol, issued or made out in Ghana, in the UK, or in one of the other countries or territories referred to in Articles 6, 7 and 8 of this Protocol where those documents are used in accordance with national law;

(d) movement certificates EUR.1 or origin declarations proving the originating status of materials used, issued or made out in Ghana, in the UK or in one of the other countries or territories referred to in Articles 6, 7 and 8 and in accordance with this Protocol. Article 29

Preservation of proof of origin and supporting documents

1. The exporter applying for the issue of a movement certificate EUR.1 shall keep for at least three (3) years the documents referred to in Article 18(3). 2. The exporter making out an origin declaration shall keep a copy of this origin declaration as well as the documents referred to in Article 21(3) for at least three (3) years. 3. The supplier making out a supplier's declaration shall keep for at least three (3) years copies of the declaration and of the invoice, delivery notes or other commercial documents to which this declaration is annexed as well as the documents referred to in Article 27(9). 4. The customs authorities of the exporting country issuing a movement certificate EUR.1 shall keep for at least three (3) years the application form referred to in Article 18(2). 5. The customs authorities of the importing country shall keep for at least three (3) years the movement certificates EUR.1 and the origin declarations submitted to them.

Article 30

Discrepancies and formal errors

1. The discovery of slight discrepancies between the statements made in the proof of origin and those made in the documents submitted to the customs office for the purpose of carrying out the formalities for importing the products shall not ipso facto render the proof of origin null and void if it is duly established that this document does correspond to the products submitted. 2. Obvious formal errors such as typing errors on a proof of origin should not cause that document to be rejected if those errors are not such as to create doubts concerning the correctness of the statements made in the document.

Article 31

Amounts expressed in euro

1. For the application of the provisions of Article 21(1)(c) and Article 26(3) of this Protocol in cases where products are invoiced in a currency other than euro, amounts in the national currency of Ghana, the UK or

of the other countries or territories referred to in Articles 6, 7 and 8 of this Protocol equivalent to the amounts expressed in euro shall be fixed annually by each of the countries concerned.

Page 70 in PDF2. A consignment shall benefit from the provisions of Article 21(1)(c) or Article 26(3) of this Protocol by reference to the currency in which the invoice is drawn up, according to the amount fixed by the country concerned. 3. The amounts to be used in any given national currency shall be the equivalent in that currency of the amounts expressed in euro as at the first working day of October each year and shall apply from 1 January the following year. The Parties shall notify each other of the relevant amounts. 4. A country may round up or down the amount resulting from the conversion into its national currency of an amount expressed in euro. The rounded-off amount may not differ from the amount resulting from the conversion by more than 5 %. A country may retain unchanged its national currency equivalent of an amount expressed in euro if, at the time of the annual adjustment provided for in paragraph 3 of this Article, the conversion of that amount, prior to any round ing-off, results in an increase of less than 15 % in the national currency equivalent. The national currency equivalent may be retained unchanged if the conversion would result in a decrease in that equivalent value. 5. The amounts expressed in euro shall be reviewed by the Committee at the request of the UK or Ghana. When carrying out that review, the Committee shall consider the desirability of preserving the effects of the limits concerned in real terms. For this purpose, it may decide to modify the amounts expressed in euro.

ADMINISTRATIVE COOPERATION

Article 32

Administrative conditions for products to benefit from this Agreement

Products originating within the meaning of this Protocol in Ghana or the UK shall benefit, at the time of the customs import declaration, from the preferences resulting from this Agreement only on condition that they were exported on or after the date on which the exporting country complies with the provisions laid down in Articles 33, 34 and 43 of this Protocol. The parties shall make the notifications referred to in Article 33 of this Protocol.

Article 33

Notification of customs authorities

1. Ghana and the UK shall provide each other with the addresses of the customs authorities responsible for issuing and verifying the movement certificates EUR.1, origin declarations and supplier's declarations and with specimen impressions of stamps used in their customs offices for the issue of these certificates. Movement certificates EUR.1 and origin declarations or supplier's declarations shall be accepted for the purpose of applying preferential treatment from the date this information is received by the Parties. 2. Ghana and the UK shall inform each other immediately whenever there are any changes to the information referred to in paragraph 1 of this Article. 3. The authorities referred to in paragraph 1 of this Article shall act under the authority of the government of the country concerned. The authorities in charge of control and verification shall be part of the governmental authorities of the country concerned.

Article 34

Other methods of administrative cooperation

Page 71 in PDFIn order to ensure the proper application of this Protocol, the UK, Ghana and the other countries referred to in Articles 6, 7 and 8 of this Protocol shall check, through the competent customs administrations, the authenticity of the movement certificates EUR.1, the origin declarations or the supplier's declarations and the correctness of the information given in these documents. Moreover, Ghana and the UK shall:

(a) provide each other with all necessary administrative cooperation in the event of a request for monitoring of the proper management and control of the Protocol in the country concerned, including visits on the spot;

(b) check, in accordance with Article 35 of this Protocol, the originating status of the products and the compliance with the other conditions laid down in this Protocol. 2. The authorities consulted shall furnish the relevant information concerning the conditions under which the product has been made, indicating especially the conditions under which the rules of origin have been respected in Ghana, the UK and the other countries referred to in Articles 6, 7 and 8 of this Protocol. Article 35

Verification of proofs of origin

1. Subsequent verifications of proofs of origin shall be carried out based on risk analysis and at random or whenever the customs authorities of the importing country have reasonable doubts as to the authenticity of such documents, the originating status of the products concerned or the fulfilment of the other requirements of this Protocol. 2. For the purposes of implementing the provisions of paragraph 1 of this Article, the customs authorities of the importing country shall return the movement certificate EUR.1 and the invoice, if it has been submitted, the origin declaration, or a copy of these documents, to the customs authorities of the exporting country giving, where appropriate, the reasons for the request for verification. Any documents and information obtained suggesting that the information given on the proof of origin is incorrect shall be forwarded in support of the request for verification. 3. The verification shall be carried out by the customs authorities of the exporting country. For this purpose, they shall have the right to call for any evidence and to carry out any inspection of the exporter's accounts or any other check considered appropriate. 4. If the customs authorities of the importing country decide to suspend the granting of preferential treatment to the products concerned while awaiting the results of the verification, release of the products shall be offered to the importer subject to any precautionary measures judged necessary. 5. The customs authorities requesting the verification shall be informed of the results of this verification as soon as possible. These results must indicate clearly whether the documents are authentic and whether the products concerned can be considered as products originating in Ghana, in the UK or in one of the other countries referred to in Articles 6, 7 and 8 of this Protocol and fulfil the other requirements of this Protocol. 6. If, in cases of reasonable doubt, there is no reply within ten (10) months of the date of the verification request or if the reply does not contain sufficient information to determine the authenticity of the document in question or the real origin of the products, the requesting customs authorities shall, except in exceptional circumstances, refuse entitlement to the preferences. 7. The Parties shall refer to Article 7 of Protocol No. 2 on mutual administrative assistance in customs matters for joint enquiries on proofs of origin. 69

Article 36

Verification of supplier's declarations

Page 72 in PDF1. Verification of a supplier's declarations shall be carried out based on risk analysis and at random or whenever the customs authorities of the country where such declarations have been taken into account to issue a movement certificate EUR.1 or to make out an origin declaration, have reasonable doubts as to the authenticity of the document or the correctness of the information given in this document. 2. The customs authorities to which a supplier's declaration is submitted may request the customs authorities of the State where the declaration was made out to issue an information certificate, a specimen of which appears in Annex VI to this Protocol. Alternatively, the certifying authorities to which a supplier's declaration is submitted may request the exporter to produce an information certificate issued by the customs authorities of the State where the declaration was made. A copy of the information certificate shall be preserved by the office which has issued it for at least three (3) years. 3. The customs authorities requesting the verification shall be informed of the results of this verification as soon as possible. The results must indicate clearly whether the information given in the supplier's declaration is correct and make it possible for them to determine whether and to what extent this supplier's declaration could be taken into account for issuing a movement certificate EUR.1 or for making out an origin declaration. 4. The verification shal l be carried out by the customs authorities of the country where the supplier's declaration was made out. For this purpose, they shall have the right to call for any evidence or to carry out any inspection of the supplier's accounts or any other check whic h they consider appropriate in order to verify the correctness of any supplier's declaration. 5. Any movement certificate EUR.1 or origin declaration issued or made out on the basis of an incorrect supplier's declaration shall be considered null and void. Article 37

Dispute settlement

1. Where disputes arise in relation to the verification procedures of Articles 35 and 36 of this Protocol which cannot be settled between the customs authorities requesting a verification and the customs authorities responsible for carrying out this verification or where they raise a question as to the interpretation of this Protocol, they shall be submitted to the Committee. 2. In all cases, the settlement of disputes between the importer and the customs authorities of the importing country shall take place under the legislation of that country. Article 38

Penalties

Penalties shall be imposed on any person who draws up, or causes to be drawn up, a document which contains incorrect information for the purpose of obtaining preferential treatment for products. Article 39

Derogations

1. Derogations from this Protocol may be adopted by the Committee when they are justified by the development of existing industries or the creation of new industries in Ghana. To this end, either before or when Ghana submits the matter to the Committee, it shall notify the UK of its request for a derogation together with the reasons for the request in accordance with paragraph 2 of this Article. The UK shall respond

positively to all requests from Ghana which are duly justified in conformity with this Article and which cannot cause serious damage to an established industry in the UK.

Page 73 in PDF2. In order to facilitate the examination by the Committee of requests for derogation, when making the request Ghana shall, by means of the form given in Annex VII to this Protocol, furnish in support of its request the fullest possible information covering in particular the following points:
2. (a) description of the finished product;
3. (b) nature and quantity of materials originating in a third country;

(c) nature and quantity of materials originating in Ghana or the States or territories mentioned in Article 7 of this Protocol, or of materials that have been processed there;

(d) manufacturing processes;

(e) added value;

– (f) number of employees in the enterprise concerned;
– (g) anticipated volume of exports to the UK;
– (h) other possible sources of supply for raw materials;
– (i) reasons for the duration requested in the light of efforts made to find new sources of supply;
– (j) other observations. The same rules shall apply to any request for extension of derogation. The Committee may modify the form. 3. The examination of requests shall in particular take into account:

(a) the level of development or the geographical situation of Ghana;

(b) cases where the application of the existing rules of origin would significantly affect the ability of an existing industry in Ghana to continue its exports to the UK, with particular reference to cases where this could lead to cessation of its activities;

(c) specific cases where it can be clearly demonstrated that significant investment in an industry could be deterred by the rules of origin and where a derogation favouring the realisation of an investment programme would enable these rules to be satisfied by stages. 4. In every case, an examination shall be made to ascertain whether the rules relating to cumulation of origin do not provide a solution to the problem. 5. In the examination of requests, special account shall be taken, on a case by case basis, of the possibility of conferring originating status on products which include in their composition materials originating in neighbouring developing countries, least-developed countries or developing countries with which Ghana has special relations, provided that administrative cooperation can be established. 6. The Committee shall take steps necessary to ensure that a decision is reached as soon as possible and in any case not later than seventy-five (75) working days after the request is received by the UK Cochairperson of the Committee. If the UK does not inform Ghana of its position on the request within this period, the request shall be deemed to have been accepted. 71

– (a) Derogations shall be valid for a period, generally of five (5) years, to be determined by the Committee.

Page 74 in PDF(b) The derogation decision may provide for renewals without a new decision of the Committee being necessary, provided that Ghana submits, three (3) months before the end of each period, proof that it is still unable to meet the conditions of this Protocol which have been derogated from. If any objection is made to the extension, the Committee shall examine it as soon as possible and decide whether to prolong the derogation. The Committee shall proceed as provided for in paragraph 6. All necessary measures shall be taken to avoid interruptions in the application of the derogation. – (c) In the periods referred to in subparagraphs (a) and (b), the Committee may review the terms for implementing the derogation should a significant change be found to have taken place in the substantive factors governing the decision to grant the derogation. On conclusion of its review the Committee may decide to amend the terms of its decision as regards the scope of derogation or any other condition previously laid down. 8. Notwithstanding paragraphs 1 to 7 of this Article, a derogation concerning canned tuna and tuna loins of HS 16.04 shall only be granted on the first year of entry into force of Protocol No. 1 concerning the definition of the concept of 'originating products' and the methods of administrative cooperation to the EU -Ghana Free Trade Agreement within an annual quota non renewable of 550 tonnes for canned tuna and of 110 tonnes for tuna loins.

CEUTA AND MELILLA

Article 40

General conditions

The term 'European Union' used in this Protocol does not cover Ceuta and Melilla. Products originating in Ceuta and Melilla are not to be considered products originating in the European Union for the purposes of this Protocol.

FINAL PROVISIONS

Article 41

Revision and application of rules of origin

1. In accordance with the provisions of Article 73 of this Agreement, the TPA Committee may, whenever requested by Ghana or the UK, examine the application of the provisions of this Protocol, in particular those related to the implementation of the registered exporters system and their economic effects with a view to adapting or amending them, as necessary. The TPA Committee shall take account, among other factors, of the impact of technological developments on the rules of origin. 2. Notwithstanding the provisions of paragraph 1 of this Article, this Protocol and its annexes shall be reviewed and, if appropriate, revised within five (5) years of the date of entry into force of Protocol No. 1 concerning the definition of the concept of 'originating products' and the methods of administrative cooperation to the EUGhana Free Trade Agreement. This review shall also concern Annex II-A to this Protocol with a view to establishing whether it should be renewed. 3. In accordance with Article 44 of this Agreement, the Committee shall monitor the implementation and management of the provisions of this Protocol and take decisions on the following matters, among others:

Page 75 in PDF(a) cumulation, under the conditions set out in Article 8 of this Protocol;

(b) derogations from the provisions of this Protocol under the conditions set out in Article 39 of this Protocol;

(c) an extension of the three-year period as referred to in Article 21(1)(b) based on evidence that Ghana is not ready to implement the legislation on registered exporters;

(d) the threshold of EUR 6 000 as referred to in Article 21(1)(c). Article 42

Annexes

Article 43

Implementation of this Protocol

The UK and Ghana shall each take the measures required to implement this Protocol, including:

(a) the necessary national and regional arrangements required for the implementation and enforcement of the rules and procedures laid down in this Protocol, in particular the arrangements necessary for the application of the Articles on cumulation;

(b) the creation of the administrative structures and systems required for proper management and verification of the origin of products.

Article 44

Transitional provision for goods in transit or storage

The provisions of this Agreement may be applied to goods which comply with the provisions of this Protocol and which on the date of entry into force of this Agreement are either in transit or are in the UK or in Ghana in temporary storage in customs warehouses without payment of import duties and taxes, subject to the following:

(a) for exports from Ghana to the UK, subject to the submission to the customs authorities of the importing country, within ten (10) months of the said date, of a movement certificate EUR.1 issued retrospectively by the customs authorities of Ghana or an origin declaration in accordance with Articles 17(2)(b) and 21, together with the documents showing that the goods comply with Article 15 of this Protocol;

(b) for exports from the UK to Ghana, subject to the submission to the customs authorities of Ghana, within ten (10) months of the said date, of an origin declaration issued in accordance with Articles 17(1) and 21, together with the documents showing that the goods comply with Article 15 of this Protocol.

INTRODUCTORY NOTES TO THE LIST IN ANNEX II TO THE PROTOCOL

Page 76 in PDFNote 1:

The list in Annex II to this Protocol defines the conditions required for all products to be considered as sufficiently worked or processed within the meaning of Article 4 of this Protocol.

Note 2:

1. The first two columns in the list describe the product obtained. The first column gives the heading number or chapter number used in the Harmonized System and the second column gives the description of goods used in that system for that heading or chapter. For each entry in the first two columns, a rule is specified in column 3 or 4. Where, in some cases, the entry in the first column is preceded by an 'ex', this signifies that the rules in column 3 or 4 apply only to the part of that heading described in column 2. 2. Where several heading numbers are grouped together in column 1 or a chapter number is given and the description of products in column 2 is therefore given in general terms, the adjacent rules in column 3 or 4 apply to all products which, under the Harmonized System, are classified in headings of the chapter or in any of the headings grouped together in column 1. 3. Where there are different rules in the list applying to different products within a heading, each indent contains the description of that part of the heading covered by the adjacent rules in column 3 or 4. 4. Where, for an entry in the first two columns, a rule is specified in both columns 3 and 4, the exporter may opt to apply either the rule set out in column 3 or that set out in column 4. If no origin rule is given in column 4, the rule set out in column 3 has to be applied.

Note 3:

1. The provisions of Article 4 of this Protocol concerning products having acquired originating status which are used in the manufacture of other products apply regardless of whether this status has been acquired inside the factory where these products are used or in another factory in the UK or in Ghana. Example:

An engine of heading 8407, for which the rule states that the value of the non-originating materials which may be incorporated may not exceed 40 per cent of the ex-works price, is made from 'other alloy steel roughly shaped by forging' of heading ex 7224.

If this forging has been forged in the UK from a non-originating ingot, it has already acquired originating status by virtue of the rule for heading ex 7224 in the list. The forging can then count as originating in the value calculation for the engine, regardless of whether it was produced in the same factory or in another factory in the UK. The value of the non-originating ingot is thus not taken into account when adding up the value of the non-originating materials used.

Page 77 in PDF2. The rule in the list represents the minimum amount of working or processing required, and the carrying out of more working or processing also confers originating status; conversely, the carrying out of less working or processing cannot confer originating status. Thus, if a rule provides that non-originating material, at a certain level of manufacture, may be used, the use of such material at an earlier stage of manufacture is allowed, and the use of such material at a later stage is not. 3. Without prejudice to Note 3.2 where a rule states that 'materials of any heading' may be used, materials of the same heading as the product may also be used, subject, however, to any specific limitations which may also be contained in the rule. However, the expression 'manufacture from materials of any heading, including other materials of heading …' means that only materials classified in the same heading as the product of a description other than that of the product as given in column 2 of the list may be used. 4. When a rule in the list specifies that a product may be manufactured from more than one material, this means that one or more materials may be used. It does not require that all be used.

Example:

The rule for fabrics of headings 5208 to 5212 provides that natural fibres may be used and that chemical materials, among other materials, may also be used. This does not mean that both have to be used; it is possible to use one or the other, or both. 5. Where a rule in the list specifies that a product must be manufactured from a particular material, the condition does not prevent the use of other materials which, because of their inherent nature, cannot satisfy the rule (see also Note 6.3 below in relation to textiles).

The rule for prepared foods of heading 1904, which specifically excludes the use of cereals and their derivatives, does not prevent the use of mineral salts, chemicals and other additives which are not produced from cereals. However, this does not apply to products which, although they cannot be manufactured from the particular materials specified in the list, can be produced from a material of the same nature at an earlier stage of manufacture.

Page 78 in PDFIn the case of an article of apparel of ex Chapter 62 of the Harmonized System made from nonwoven materials, if the use of only non-originating yarn is allowed for this class of article, it is not possible to start from non-woven cloth – even if non-woven cloths cannot normally be made

from yarn. In such cases, the starting material would normally be at the stage before yarn – that is, the fibre stage.

6. Where, in a rule in the list, two percentages are given for the maximum value of non-originating materials that can be used, then these percentages may not be added together. In other words, the maximum value of all the non-originating materials used may never exceed the higher of the percentages given. Furthermore, the individual percentages must not be exceeded, in relation to the particular materials to which they apply.

Note 4:

1. The term 'natural fibres' is used in the list to refer to fibres other than artificial or synthetic fibres. It is restricted to the stages before spinning takes place, including waste, and, unless otherwise specified, includes fibres which have been carded, combed or otherwise processed, but not spun. 2. The term 'natural fibres' includes horsehair of heading 0511, silk of headings 5002 and 5003, as well as wool fibres and fine or coarse animal hair of headings 5101 to 5105, cotton fibres of headings 5201 to 5203, and other vegetable fibres of headings 5301 to 5305. 3. The terms 'textile pulp', 'chemical materials' and 'paper-making materials' are used in the list to describe the materials, not classified in Chapters 50 to 63 of the Harmonized System, which can be used to manufacture artificial, synthetic or paper fibres or yarns. 4. The term 'man-made staple fibres' is used in the list to refer to synthetic or artificial filament tow, staple fibres or waste, of headings 5501 to 5507.

Note 5:

Page 79 in PDFWhere, for a given product in the list, reference is made to this Note, the conditions set out in column 3 shall not be applied to any basic textile materials used in the manufacture of this product and which, taken together, represent 10 per cent or less of the total weight of all the basic textile materials used (see also Notes 5.3 and 5.4 below). 2. However, the tolerance mentioned in Note 5.1 may be applied only to mixed products which have been made from two or more basic textile materials. The following are the basic textile materials:

– silk,

– wool,

“`
-coarse animal hair, -fine animal hair, -horsehair, -cotton, -paper-making materials and paper, -flax, -true hemp, -jute and other textile bast fibres, -sisal and other textile fibres of the genus Agave, -coconut, abaca, ramie and other vegetable textile fibres, -synthetic man-made filaments, -artificial man-made filaments, -current-conducting filaments, -synthetic man-made staple fibres of polypropylene, -synthetic man-made staple fibres of polyester, -synthetic man-made staple fibres of polyamide, -synthetic man-made staple fibres of polyacrylonitrile, -synthetic man-made staple fibres of polyimide, -synthetic man-made staple fibres of polytetrafluoroethylene,
“`

– -synthetic man-made staple fibres of polyphenylene sulphide,
– -synthetic man-made staple fibres of polyvinyl chloride,
– -other synthetic man-made staple fibres,
– -artificial man-made staple fibres of viscose,
– -other artificial man-made staple fibres,
– -yarn made of polyurethane segmented with flexible segments of polyether, whether or not gimped,
– -yarn made of polyurethane segmented with flexible segments of polyester, whether or not gimped,
– -products of heading 5605 (metallised yarn) incorporating strip consisting of a core of aluminium foil or of a core of plastic film whether or not coated with aluminium powder, of a width not exceeding 5 mm, sandwiched by means of a transparent or coloured adhesive between two layers of plastic film,
– -other products of heading 5605.

Example:

Page 80 in PDFA yarn of heading 5205 made from cotton fibres of heading 5203 and synthetic staple fibres of heading 5506 is a mixed yarn. Therefore, non-originating synthetic staple fibres that do not satisfy the origin rules (which require manufacture from chemical materials or textile pulp) may be used up to a weight of 10 per cent of the yarn.

A woollen fabric of heading 5112 made from woollen yarn of heading 5107 and synthetic yarn of staple fibres of heading 5509 is a mixed fabric. Therefore, synthetic yarn which does not satisfy the origin rules (which require manufacture from chemical materials or textile pulp), or woollen yarn which does not satisfy the origin rules (which require manufacture from natural fibres, not carded or combed or otherwise prepared for spinning) or a combination of the two may be used, provided that their total weight does not exceed 10 per cent of the weight of the fabric. Tufted textile fabric of heading 5802 made from cotton yarn of heading 5205 and cotton fabric of heading 5210 is only a mixed product if the cotton fabric is itself a mixed fabric made from yarns classified in two separate headings or if the cotton yarns used are themselves mixtures. Example:

If the tufted textile fabric concerned had been made from cotton yarn of heading 5205 and synthetic fabric of heading 5407, then, obviously, the yarns used are two separate basic textile materials and the tufted textile fabric is, accordingly, a mixed product. 3.

Page 81 in PDFIn the case of products incorporating 'yarn made of polyurethane segmented with flexible segments of polyether, whether or not gimped' this tolerance is 20 per cent in respect of the yarn. 4. In the case of products incorporating a 'strip consisting of a core of aluminium foil or of a core of plastic film whether or not coated with aluminium powder, of a width not exceeding 5 mm, sandwiched by means of an adhesive between two layers of plastic film', this tolerance is 30 per cent in respect of this strip. Note 6:

1. In the case of those textile products which are marked in the list by a footnote referring to this Introductory Note, textile trimmings and accessories which do not satisfy the rule set out in the list in column 3 for the made-up products concerned may be used provided that their weight does not exceed 10 per cent of the total weight of all the textile materials incorporated. Textile trimmings and accessories are those classified in Chapters 50 to 63 of the Harmonized System. Linings and interlinings are not to be regarded as trimmings or accessories. 2. Any non-textile trimmings and accessories or other materials used which contain textiles do not have to satisfy the conditions set out in column 3 even though they fall outside the scope of Note 3.5. 3. In accordance with Note 3.5, any non-originating non-textile trimmings and accessories or other products which do not contain any textiles may, anyway, be used freely where they cannot be made from the materials listed in column 3. For example 1 , if a rule in the list says that for a particular textile item, such as a blouse, yarn must be used, this does not prevent the use of metal items, such as buttons, because they cannot be made from textile materials. 1 This example is given for the purpose of explanation only. It is not legally binding.

Page 82 in PDF4. Where a percentage rule applies, the value of trimmings and accessories must be taken into account when calculating the value of the non-originating materials incorporated.

Note 7:

1. For the purposes of headings ex 2707, 2713 to 2715, ex 2901, ex 2902 and ex 3403, the 'specific processes' are the following:
2. (a) vacuum distillation;
3. (b) redistillation by a very thorough fractionation process 2 ;
4. (c) cracking;
5. (d) reforming;
6. (e) extraction by means of selective solvents;
7. (f) the process comprising all the following operations: processing with concentrated sulphuric acid, oleum or sulphuric anhydride; neutralisation with alkaline agents; decolourisation and purification with naturally active earth, activated earth, activated charcoal or bauxite;
8. (g) polymerisation;
9. (h) alkylation;
10. (i) isomerisation. 2. For the purposes of headings 2710 to 2712, the 'specific processes' are the following:
12. (a) vacuum distillation;
13. (b) redistillation by a very thorough fractionation process 3 ;
14. (c) cracking;
15. (d) reforming;
16. (e) extraction by means of selective solvents;
17. (f) the process comprising all the following operations: processing with concentrated sulphuric acid, oleum or sulphuric anhydride; neutralisation with alkaline agents; decolourisation and purification with naturally active earth, activated earth, activated charcoal or bauxite;
18. (g) polymerisation;
19. (h) alkylation;

2 See additional explanatory Note 5(b) to Chapter 27 of the Combined Nomenclature. 3 See additional explanatory Note 5(b) to Chapter 27 of the Combined Nomenclature.

– (i) isomerisation;

Page 83 in PDF– (j) in respect of heavy oils of heading ex 2710 only, desulphurisation with hydrogen, resulting in a reduction of at least 85 per cent of the sulphur content of the products processed (ASTM D 1266-59 T method);
– (k) in respect of products of heading 2710 only, deparaffining by a process other than filtering;
– (l) in respect of heavy oils of heading ex 2710 only, treatment with hydrogen, at a pressure of more than 20 bar and a temperature of more than 250 °C, with the use of a catalyst, other than to effect desulphurisation, when the hydrogen constitutes an active element in a chemical reaction. The further treatment with hydrogen of lubricating oils of heading ex 2710 (e.g. hydrofinishing or decolourisation), in order, more especially, to improve colour or stability shall not, however, be deemed to be a specific process;
– (m) in respect of fuel oils of heading ex 2710 only, atmospheric distillation, on condition that less than 30 per cent of these products distils, by volume, including losses, at 300 °C, by the ASTM D 86 method;
– (n) in respect of heavy oils other than gas oils and fuel oils of heading ex 2710 only, treatment by means of a high-frequency electrical brush-discharge. 3. For the purposes of headings ex 2707, 2713 to 2715, ex 2901, ex 2902 and ex 3403, simple operations, such as cleaning, decanting, desalting, water separation, filtering, colouring, marking, obtaining a sulphur content as a result of mixing products with different sulphur contents, or any combination of these operations or like operations, do not confer origin.

ANNEX II TO PROTOCOL No. 1

LIST OF WORKING OR PROCESSING REQUIRED TO BE CARRIED OUT ON NONORIGINATING MATERIALS IN ORDER FOR THE PRODUCT MANUFACTURED TO OBTAIN ORIGINATING STATUS

The products included in the following list may not all be covered by this Agreement. It is, therefore, necessary to consult the other parts of this Agreement.
HS heading	Description of product	Working or processing carried out on non- originating materials that confers originating status
(2)		(1) (3) or (4)
Live animals	All the animals of Chapter 1 used are wholly obtained	Chapter 1
Chapter 2	Meat and edible meat offal	Manufacture in which all the materials of Chapters 1 and 2 used are wholly obtained

Page 84 in PDF

ex Chapter 3	Fish and crustaceans, molluscs and other aquatic invertebrates	Manufacture in which all the materials of Chapter 3 used are wholly obtained
0304	Fish fillets and other fish meat (whether or not minced), fresh, chilled or frozen	Manufacture in which the value of all the materials of Chapter 3 used does not exceed 15 %of the ex-works price of the product
0305	Fish, dried, salted or in brine; smoked fish, whether or not cooked before or during the smoking process; flours, meals and pellets of fish, fit for human consumption	Manufacture in which the value of all the materials of Chapter 3 used does not exceed 15 %of the ex-works price of the product
0306	Crustaceans, whether in shell or not, live, fresh, chilled, frozen, dried, salted or in brine; crustaceans, whether in shell or not, smoked, whether or not cooked before or during the smoking process; crustaceans, in shell, cooked by steaming or by	Manufacture in which the value of all the materials of Chapter 3 used does not exceed 15 %of the ex-works price of the product
0307	Molluscs, whether in shell or not, live, fresh, chilled, frozen, dried, salted or in brine; molluscs, whether in shell or not, smoked, whether or not cooked before or during the smoking process; flours, meals and pellets of	Manufacture in which the value of all the materials of Chapter 3 used does not exceed 15 %of the ex-works price of the product
	molluscs, fit for human consumption

Page 85 in PDF

0308	Aquatic invertebrates other than crustaceans and molluscs, live, fresh, chilled, frozen, dried, salted or in brine; aquatic invertebrates other than crustaceans and molluscs, smoked, whether or not cooked before or during the smoking process; flours, meals and pellets of aquatic invertebrates other than crustaceans and molluscs, fit for human consumption	Manufacture in which the value of all the materials of Chapter 3 used does not exceed 15 %of the ex-works price of the product	ex 4
Chapter	Dairy produce; birds' eggs; natural honey; edible products of animal origin, not elsewhere	Manufacture in which all the materials of Chapter 4 used are wholly obtained
0403	Buttermilk, curdled milk and cream, yogurt, kephir and other fermented or acidified milk and cream, whether or not concentrated or containing added sugar or other sweetening matter or flavoured or containing added fruit, nuts or cocoa	Manufacture in which: -all the materials of Chapter 4 used are wholly obtained; -fruit juice (except that of pineapple, lime or
ex Chapter 5	Products of animal origin, not elsewhere specified or included; except for:	Manufacture in which all the materials of Chapter 5 used are wholly obtained
ex 0502	Prepared pigs', hogs' or boars' bristles and hair	Cleaning, disinfecting, sorting and straightening of bristles and hair
Chapter 6	Live trees and other plants, bulbs, roots and the like, cut flowers and ornamental foliage	Manufacture in which: -all the materials of Chapter 6 used are wholly obtained;
Chapter 7	Edible vegetables and certain roots and tubers	Manufacture in which all the materials of Chapter 7 used are wholly obtained

Page 86 in PDF

Chapter 8	Edible fruit and nuts; peel of citrus fruits or melons	Manufacture in which: -all the fruit and nuts used are wholly obtained; and -the value of any
ex Chapter 9	Coffee, tea, maté and spices; except for:	Manufacture in which all the materials of Chapter 9 used are wholly obtained
0901	Coffee, whether or not roasted or decaffeinated; coffee husks and skins; coffee substitutes containing coffee in any proportion	Manufacture from materials of any heading
0902	Tea, whether or not flavoured	Manufacture from materials of any heading
ex 0910	Mixtures of spices	Manufacture from materials of any heading
Chapter 10	Cereals	Manufacture in which all the materials of Chapter 10 used are wholly obtained
ex Chapter 11	Products of the milling industry; malt; starches; inulin; wheat gluten; except for:	Manufacture in which all the cereals, edible vegetables, roots and tubers of heading 0714 or fruit used are wholly obtained
ex 1106	Flour, meal and powder of the dried, shelled leguminous vegetables of heading 0713	Drying and milling of leguminous vegetables of heading 0708
Chapter 12 plants;	Oil seeds and oleaginous fruits; miscellaneous grains, seeds and fruit; industrial or medicinal straw and fodder	Manufacture in which all the materials of Chapter 12 used are wholly obtained
1301	Lac; natural gums, resins, gum- resins and oleores ins (for example, balsams)	Manufacture in which the value of all the materials of heading 1301 used does not exceed 50 %of the ex-works price of the product
1302	Vegetable saps and extracts; pectic substances, pectinates and pectates; agar-agar and other mucilages and thickeners, whether or not modified, derived from vegetable products:
	-Mucilages and thickeners, whether or not modified, derived from vegetable products	Manufacture from non- modified mucilages and thickeners
–	Other	Manufacture in which the value of all the materials
		used does not exceed 50 %of the ex-works price of the product
Chapter 14	Vegetable plaiting materials; vegetable products not elsewhere specified or included	Manufacture in which all the materials of Chapter 14 used are wholly obtained
ex Chapter 15	Animal or vegetable fats and oils and their cleavage products; prepared edible fats; animal or vegetable waxes; except for:	Manufacture in which all the materials used are classified within a heading other than that of the product
1501	Pig fat (including lard) and poultry fat, other than that of heading 0209 or 1503:
	-Fats from bones or waste	Manufacture from materials of any heading, except those of heading 0203, 0206 or 0207 or bones of heading 0506
	– Other	Manufacture from meat or edible offal of swine of heading 0203 or 0206 or of meat and edible offal of poultry of heading 0207
1502	Fats of

Page 88 in PDF

bovine animals, sheep or goats, other than those of heading 1503:
	-Fats from bones or waste	Manufacture from materials of any heading, except those of heading 0201, 0202, 0204 or 0206 or bones of heading 0506
	– Other	Manufacture in which all the materials of Chapter 2 used are wholly obtained
1504	Fats and oils and their fractions, of fish or marine mammals, whether or not refined, but not chemically modified:
	– Solid fractions	Manufacture from materials of any heading, including other materials of heading 1504
	– Other	Manufacture in which all the materials of Chapters 2 and 3 used are wholly obtained
ex 1505	Refined lanolin	Manufacture from crude wool grease of heading 1505
1506	Other animal fats and oils and their fractions, whether or not refined, but not chemically modified:
	– Solid fractions

Page 89 in PDF

Manufacture from materials of any heading, including other materials of heading 1506
	– Other	Manufacture in which all the materials of Chapter 2 used are wholly obtained
1507 to 1515	Vegetable oils and their fractions:
	Soya, ground nut, palm, copra, palm kernel, babassu, tung and oiticica oil, myrtle wax and Japan wax, fractions of jojoba oil and oils for technical or industrial uses other than the manufacture of foodstuffs for human consumption	Manufacture in which all the materials used are classified within a heading other than that of the product
	-Solid fractions, except for that of jojoba oil	Manufacture from other materials of headings 1507 to 1515
	– Other	Manufacture in which all the vegetable materials used are wholly obtained
1516	Animal or vegetable fats and oils and their fractions, partly or wholly hydrogenated, inter- esterified, re-esterified or elaidinised, whether or not refined, but not further prepared	Manufacture in which: -all the materials of Chapter 2 used are wholly obtained; -all the vegetable
1517	Margarine; edible mixtures or preparations of animal or vegetable fats or oils or of fractions of different fats or oils of this Chapter, other than edible fats or oils or their	Manufacture in which: -all the materials of Chapters 2 and 4 used are wholly obtained; -all the vegetable
Chapter 16	Preparations of meat, of fish or of crustaceans, molluscs or other aquatic invertebrates	Manufacture from animals of Chapter 1

Page 90 in PDF

1604 and 1605	Prepared or preserved fish; caviar and caviar substitutes prepared from fish eggs; Crustaceans, molluscs and other aquatic invertebrates, prepared or preserved	Manufacture in which the value of all the materials of Chapter 3 used does not exceed 15 %of the ex-works price of the product
Sugars and sugar confectionery; except for:	Manufacture in which all the materials used are classified within a heading other than that of the product	ex Chapter 17
Cane or beet sugar and chemically pure sucrose, in form, containing added flavouring or colouring Manufacture in which value of any materials of Chapter 17 used does exceed 30 %of the ex- works price of the product	solid matter the not	ex 1701
Other sugars, including chemically pure lactose, maltose, glucose and fructose, in solid form; sugar syrups not containing added flavouring or colouring matter; artificial honey, whether or not mixed with natural honey; caramel:		1702
-Chemically pure maltose and fructose	Manufacture from materials of any heading, including other materials of heading 1702
-Other sugars in solid form, containing added flavouring or colouring matter	Manufacture in which the value of any materials of Chapter 17 used does not exceed 30 %of the ex- works price of the product
– Other	Manufacture in which all the materials used are originating
Molasses resulting from the extraction or refining of sugar, containing added flavouring or colouring matter	Manufacture in which the value of any materials of Chapter 17 used does not exceed 30 %of the ex- works price of the product	ex 1703
1704	Sugar confectionery (including white chocolate), not containing cocoa	Manufacture in which: -all the materials used are classified within a heading other than that of the product; -the value of any Chapter 17	materials of
Chapter 18	Cocoa and cocoa preparations	Manufacture in which: -all the materials used are classified within a heading other than that of the product;
1901	Malt extract; food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40 %by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of headings 0401 to 0404, not containing cocoa or
	– Malt extract	Manufacture from cereals of Chapter 10
	of the product; -the value of materials of used does not	-all the materials used are classified within a heading other than that any Chapter 17 exceed 30 %of the ex-works price of the product

Page 92 in PDF

1902	Pasta, whether or not cooked or stuffed (with meat or other substances) or otherwise prepared, such as spaghetti, macaroni, noodles, lasagne, gnocchi, ravioli, cannelloni; couscous, whether or not prepared:
	-containing 20 % or less by weight of meat, meat offal, fish, crustaceans or molluscs Manufacture in which all the cereals and derivatives (except durum	wheat and its derivatives) used are wholly obtained
	-containing more than 20 % by weight of meat, meat offal, fish, crustaceans or molluscs	Manufacture in which: -the cereals and derivatives (except durum wheat and its derivatives) used are wholly obtained; and -all the materials of
	Tapioca and substitutes therefor prepared from starch, in the form of flakes, grains, pearls, siftings or in similar forms	Manufacture from materials of any heading, except potato starch of heading 1108	1903
1904	Prepared foods obtained by the swelling or roasting of cereals or Manufacture:
	maize (corn)), in grain form, or in the form of flakes or other worked grains (except flour, groats and meal), pre-cooked, or otherwise prepared, not elsewhere specified or included	-from materials of any heading, except those of heading 1806; -in which all the cereals and flour (except durum wheat and its derivates and Zea indurata maize) used are wholly obtained; and -in which the value of any materials of Chapter 17 used does not exceed 30 % of the ex-works price of the

Page 93 in PDF

1905	Bread, pastry, cakes, biscuits and other bakers' wares, whether or not containing cocoa; communion wafers, empty cachets of a kind suitable for Manufacture from materials of any except those of 11	heading, Chapter
ex Chapter 20	Preparations of vegetables, fruit, nuts or other parts of plants; except for: the	Manufacture in which all fruit, nuts and vegetables used are wholly obtained
ex 2001	Yams, sweet potatoes and similar edible parts of plants containing 5 %or more by weight of starch, prepared or preserved by vinegar or acetic acid Manufacture in the materials used classified within heading other than the product	which all are a that of
ex 2004 and ex 2005	Potatoes in the form of flour, meal or flakes, prepared or preserved otherwise than by vinegar or acetic acid	Manufacture in which all the materials used are classified within a heading other than that of the product
2006	fruit, nuts, fruit-peel and parts of plants, value of	Manufacture in which the any materials of
	Vegetables, other

Page 94 in PDF

	preserved by sugar (drained, glacé or crystallised)	Chapter 17 used does not exceed 30 %of the ex- works price of the product
2007	Jams, fruit jellies, marmalades, fruit or nut purée and fruit or nut pastes, obtained by cooking, whether or not containing added sugar or other sweetening matter	Manufacture in which: -all the materials used are classified within a heading other than that of the product; -the value of any
ex 2008	-Nuts, not containing added sugar or spirit	Manufacture in which the value of the originating nuts and oil seeds of headings 0801, 0802 and 1202 to 1207 used exceeds 60 %of the ex-works price of
	-Peanut butter; mixtures based on cereals; palm hearts; maize	Manufacture in which all the materials used are classified within a heading other than that of the product
	-Other, except for fruit and nuts cooked otherwise than by steaming or boiling in water, not containing added sugar, frozen	Manufacture in which: -all the materials used are classified within a heading other than that of the product;
		used does not exceed 30
		%of the ex-works price of the product
		-the value of any

Page 95 in PDF

		materials of Chapter 17
		%of the ex-works
		used does not exceed 30
		price
		of the product
2009
	unfermented and not containing added spirits, whether or not containing added sugar or other sweetening matter	-all the materials used are classified within a heading other than that of the product; -the value of any materials of Chapter 17 used does not exceed 30 %of the ex-works price
ex Chapter 21	Miscellaneous edible preparations; except for:	Manufacture in which all the materials used are classified within a heading other than that of the product
2101	Extracts, essences and concentrates of coffee, tea or maté and preparations with a basis of these products or with a basis of coffee, tea or maté; roasted chicory and other roasted coffee substitutes, and extracts, essences and concentrates thereof	Manufacture in which: -all the materials used are classified within a heading other than that of the product; -all the chicory used is wholly obtained
2103	Sauces and preparations therefor; mixed condiments and mixed seasonings; mustard flour and meal and prepared mustard:
	-Sauces and preparations therefor; mixed condiments and mixed seasonings	Manufacture in which all the materials used are classified within a heading other than that of the product.

Page 97 in PDF

However, mustard flour or meal or prepared mustard may be used
	-Mustard flour and meal and prepared mustard	Manufacture from materials of any heading
ex 2104	Soups and broths and preparations therefor	Manufacture from materials of any heading, except prepared or preserved vegetables of headings 2002 to 2005
2106	Food preparations not elsewhere specified or included	Manufacture in which: -all the materials used are classified within a heading other than that of the product; -the value of any materials of Chapter 17
ex Chapter 22	Beverages, spirits and vinegar; except for:	Manufacture in which: -all the materials used are classified within a heading other than that of the product; -all the grapes or any
2202	Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured, and other non- alcoholic beverages, not including fruit or vegetable juices of heading 2009	obtained Manufacture in which: -all the materials used are classified within a heading other than that of the product; -the value of any materials of Chapter 17 used does not exceed 30 %of the ex-works price of the product; -all the fruit juice used (except that of
2207	Undenatured ethyl alcohol of an alcoholic strength by volume of 80 %vol or higher; ethyl alcohol and other spirits, denatured, of any strength	Manufacture: -from materials not classified in headings 2207 or 2208; and -in which all the grapes or materials derived from grapes used are wholly obtained or, if all the other materials used are already originating, arrack may be used up to a limit of 5 %by volume
2208	Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80 %vol; spirits, liqueurs and other spirituous beverages	Manufacture: -from materials not classified in headings 2207 or 2208; and -in which all the grapes or materials derived from grapes used are wholly obtained or, if all the other materials used are already originating, arrack may
ex Chapter 23	Residues and waste from the food industries; prepared animal fodder; except for:	Manufacture in which all the materials used are classified within a heading other than that of
ex 2301	Whale meal; flours, meals and pellets of fish or of crustaceans, molluscs or other aquatic invertebrates, unfit for human consumption

Page 98 in PDF

Manufacture in which all the materials of Chapters 2 and 3 used are wholly obtained
ex 2303	Residues from the manufacture of starch from maize (excluding concentrated steeping liquors), of	Manufacture in which all the maize used is wholly obtained
	the dry product, exceeding 40% by weight
ex 2306	Oil cake and other solid residues resulting from the extraction of olive oil, containing more than 3 %of olive oil	Manufacture in which all the olives used are wholly obtained
2309	Preparations of a kind used in animal feeding	Manufacture in which: -all the cereals, sugar or molasses, meat or milk used are already originating; and -all the materials of
ex Chapter 24	Tobacco and manufactured tobacco substitutes; except for:	Manufacture in which all the materials of Chapter 24 used are wholly obtained
2402	Cigarettes of tobacco	Manufacture in which at least 10 %by weight of the unmanufactured tobacco or tobacco refuse of heading 2401 used is already originating
ex 2403	Smoking tobacco	Manufacture in which at least 10 %by weight of the unmanufactured tobacco or tobacco refuse of heading 2401 used is already originating
ex Chapter 25	Salt; sulphur; earths and stone; plastering materials, lime and cement; except for:	Manufacture in which all the materials used are classified within a heading other than that of the product
ex 2504	Natural crystalline graphite, with enriched carbon content, purified and ground	Enriching of the carbon content, purifying and grinding of crude crystalline graphite

Page 99 in PDF

ex 2515	Marble, merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape, of a thickness not exceeding 25 cm	Cutting, by sawing or otherwise, of marble (even if already sawn) of a thickness exceeding 25 cm
ex 2516	Granite, porphyry, basalt, sandstone and other monumental or building stone, merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape, of a thickness not exceeding 25 cm	Cutting, by sawing or otherwise, of stone (even if already sawn) of a thickness exceeding 25 cm
ex 2518	Calcined dolomite	Calcination of dolomite not calcined
ex 2519	Crushed natural magnesium carbonate (magnesite), in hermetically sealed containers, and magnesium oxide, whether or not pure, other than fused magnesia or dead-burned (sintered) magnesia	Manufacture in which all the materials used are classified within a heading other than that of the product. However, natural magnesium carbonate (magnesite) may be used
ex 2520	Plasters specially prepared for dentistry	Manufacture in which the value of all the materials used does not exceed 50 %of the ex-works price of the product
ex 2524	Asbestos fibres	Manufacture from asbestos concentrate
ex 2525	Mica powder

Page 100 in PDF

Grinding of mica or mica waste
ex 2530	Earth colours, calcined or powdered	Calcination or grinding of earth colours
Ores, slag and ash	Manufacture in which all the materials used are classified within a heading other than that of the product		Chapter 26
Mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes; except for:	Manufacture in which all the materials used are classified within a heading other than that of the product		ex Chapter 27
ex 2707 Oils in which the weight of the aromatic constituents exceeds that of the non-aromatic constituents, being mineral oils obtained distillation of high coal tar, of which %by volume distils temperature of up to (including mixtures	oils similar to by temperature more than 65 at a 250 °C of petroleum Operations of refining and/or one or more specific process(es) ( 1 )	Other operations in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 50 %of the ex-works price of the
Crude oils obtained from bituminous minerals	Destructive distillation of bituminous materials		ex 2709
2710 Petroleum oils and oils obtained from bituminous minerals, other than crude; preparations not elsewhere specified or included containing by weight 70 %or more of petroleum oils or of oils obtained from minerals, these oils basic constituents of	bituminous being the the Operations of refining and/or one or more specific process(es) ( 2 )	Other operations in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 50 %of
2711	Petroleum gases and other gaseous hydrocarbons	Operations of refining and/or one or more specific process(es) ( 2 )	Other operations in which all the materials used are classified within a heading other than that of the product.

Page 102 in PDF

However, materials classified within the same heading may be used provided their value does not exceed 50 %of the ex-works price of the product Other operations in which
peat wax, and similar synthesis whether	Petroleum jelly; paraffin wax, microcrystalline petroleum wax, slack wax, ozokerite, lignite wax, other mineral waxes, products obtained by or by other processes, or not coloured Operations and/or specific	refining more ( 1 ) all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 50 %of	2712 of one or process(es)
2713 from	Petroleum coke, petroleum bitumen and other residues of petroleum oils or of oils obtained bituminous minerals	refining more ( 1 ) Other operations in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be	Operations of and/or one or specific process(es) used provided their value does not exceed 50 %of
2714	Bitumen and asphalt, natural; bituminous or oil-shale and tar sands; asphaltites and asphaltic rocks	refining more ( 1 ) Other operations in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their value	Operations of and/or one or specific process(es)
		ex-works price of	the the product

Page 103 in PDF

2715	Bituminous mixtures based on natural asphalt, on natural bitumen, on petroleum bitumen, on mineral tar or on mineral tar pitch (for example, bituminous mastics, cut-backs)	Other operations in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be	Operations of refining and/or one or more specific process(es) ( 1 )
ex Chapter 28 Inorganic inorganic compounds of metals, of rare-earth metals, of radioactive elements or of isotopes;	chemicals; organic or precious for: the the materials the same used provided does not the ex-works	Manufacture in which the value of all the materials used does not exceed 40 %of the ex-works price of the product	except Manufacture in which all materials used are classified within a heading other than that of product. However, classified within heading may be their value exceed 20 %of price of the
'Mischmetall'	Manufacture electrolytic or treatment in which value of all the used does not %of the ex-works of the product	materials 50	ex 2805 by thermal the exceed price
Sulphur trioxide	Manufacture from sulphur dioxide	Manufacture in which the value of all the materials used does not exceed 40 %of the ex-works price of the product	ex 2811
Aluminium sulphate	Manufacture in which value of all the materials used does not exceed 50	the

Page 104 in PDF

ex 2833
	%of the ex-works price	of the product
ex 2840	Sodium perborate Manufacture disodium pentahydrate	from tetraborate Manufacture in which the value of all the materials used does not exceed 40 %of the ex-works price of
ex 2852	Mercury compounds of internal ethers and their halogenated, sulphonated, nitrated or nitrosated derivatives Manufacture materials of heading. value of all materials of	from any However, the the heading Manufacture in which the value of all the materials used does not exceed 40 %of the ex-works price of the product
Mercury compounds of acids and their salts, not chemically defined; heterocyclic compounds	nucleic whether or other Manufacture materials of heading.

Page 105 in PDF

value of all materials of	from any However, the the headings Manufacture in which the value of all the materials used does not exceed 40 %of the ex-works price of the product
Mercury compounds diagnostic or laboratory reagents on a backing, prepared diagnostic laboratory reagents not on a backing, those of heading certified reference	of or whether or other than 3002 or 3006; materials Manufacture in which the value of all the materials used does not exceed 50 %of the ex-works price of the product
Nucleic acids and their salts, whether or not chemically defined; other heterocyclic compounds	Manufacture from materials of any heading. However, the value of all the materials of headings 2932, 2933 and 2934 used does not exceed	Manufacture in which the value of all the materials used does not exceed 40 %of the ex-works price of the product
	20 %of the ex-works	price of the product
Mercury compounds products and preparations chemical or allied (including those mixtures of natural elsewhere specified	of chemical of the industries consisting of products), not or included Manufacture in which the value of all the materials used does not exceed 50 %of the ex-works price of the product
ex Chapter 29	Organic chemicals; except for:	which all are a than that of However, Manufacture in which the value of all the materials used does not exceed 40 %of the ex-works price of the product	Manufacture in the materials used classified within heading other the product.
ex 2901	Acyclic hydrocarbons for use as power or heating fuels	refining more

Page 106 in PDF

Operations of and/or one or
		all the materials used classified within a other than that of the product. However, materials classified the same heading may used provided their does not exceed 50 the ex-works price of product	Other operations in which are heading within be value %of the
ex Cyclanes and than azulenes), xylenes, for use heating fuels	Operations of refining and/or one or more specific process(es) ( 1 )	Other operations in which all the materials used are classified within a heading other than that of the product. However, materials classified within	2902 cyclenes (other benzene, toluene, as power or
			used provided their value does not exceed 50 %of the ex-works price of the product
ex 2905	Metal alcoholates of alcohols of this heading and of ethanol	Manufacture from materials of any heading, including other materials of heading 2905. However, metal alcoholates of this heading may be used, Manufacture in value of all the used does not %of the the product	which the materials exceed 40 ex-works price of
2915	Saturated acyclic monocarboxylic acids and their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivatives	Manufacture from materials of any heading. However, the value of all the materials of headings 2915 and 2916 used may not exceed 20%

Page 107 in PDF

Manufacture in which the value of all the materials used does not exceed 40 %of the ex-works price of the product
ex 2932	Internal ethers and their halogenated, sulphonated, nitrated or nitrosated derivatives	Manufacture from materials of any heading. However, the value of all the materials of heading 2909 used may not exceed 20 %of the ex- works price of the product	Manufacture in which the value of all the materials used does not exceed 40 %of the ex-works price of the product
	Cyclic acetals and internal hemiacetals and their halogenated, sulphonated, nitrated or nitrosated derivatives	Manufacture from materials of any heading Manufacture in value of all the used does not %of the ex-works	which the materials exceed 40 price of the product
2933	Heterocyclic compounds with nitrogen hetero-atom(s) only	Manufacture from materials of any value of	Manufacture in which the all the materials
	value of all the materials of headings 2932 and 2933 used may not exceed 20% of the ex-works price of	heading. However, the the product	used does not exceed 40 %of the ex-works price of the product
2934 Nucleic other	acids and their salts; heterocyclic compounds Manufacture materials of any heading. However, value of all the materials of headings 2932, 2933 and	from the 2934 Manufacture in which the value of all the materials used does not exceed 40 %of the ex-works price of the product
2939 80

Page 108 in PDF

Alkaloids of non-plant origin
Heterocyclic compounds with nitrogen heteroatom (s) only	Manufacture from materials of any heading. However, the value of all the materials of headings 2932, 2933 and 2934 used may not exceed 20 %of the ex-works price of the product	Manufacture in which the value of all the materials used does not exceed 40 %of the ex-works price of the product
Nucleic acids and other heterocyclic ex Chapter 30 Pharmaceutical products; except for:	their salts; compounds Manufacture from materials of any heading.

Page 109 in PDF

However, the value of all the materials of headings 2932, 2933 and 2934 used may not exceed 20 %of the ex-works price of the product Manufacture the materials	Manufacture in which the value of all the materials used does not exceed 40 %of the ex-works price of the product in which all used are
		materials classified within the same heading may be used provided their value does not exceed 20 %of the ex-works price of the product
ex 3002	Human blood; animal blood prepared for therapeutic, prophylactic or diagnostic uses; antisera and other blood fractions and modified immunological products, whether or not obtained by means of biotechnological processes; vaccines, toxins, cultures of micro-organisms (excluding
	-Products consisting of two or more constituents which have been mixed together for therapeutic or prophylactic uses or unmixed products for these uses, put up in measured doses or in forms or packings for retail sale	Manufacture from materials of any heading, including other materials of heading 3002. However, materials of the same description as the product may be used, provided their total value does not exceed 20 %of the ex-works price of the
	– Other:
– – Animal blood prepared for therapeutic or prophylactic uses	Manufacture from materials of any heading, including other materials of heading 3002. However, materials of the same description as the product may be used, provided their total value does not exceed 20 %of the ex-works price of the product Manufacture from materials of any heading, including other materials of heading 3002.
– – Blood fractions other than antisera, haemoglobin, blood globulins and serum globulins	However, materials of the same description as the product may be used, provided their total value does not exceed 20 %of the ex-works price of the
– – Haemoglobin, blood globulins and serum globulins	Manufacture from materials of any heading, including other materials of heading 3002. However, materials of the same description as the product may be used, provided their total value does not exceed 20 %of the ex-works price of the product
— Other	Manufacture from materials of any heading, including other materials of heading 3002. However, materials of the same description as the product may be used, provided their total value does not exceed 20 %of

Page 110 in PDF

the ex-works price of the product
	Other heterocyclic compounds with nitrogen heteroatom(s) only, containing an unfused imidazole ring (whether or not hydrogenated) in the structure, in the form of peptides and proteins which are directly involved in the regulation of immunological processes	Manufacture from materials of any heading. However, the value of all the materials of headings 2932 and 2933 used may not exceed 20% of the ex-works price of the product Manufacture in which value of all the materials used does not exceed %of the ex-works the product
3003 and 3004	Other nucleic acids and their salts, whether or not chemically defined, in the form of peptides and proteins which are directly involved in the regulation of immunological processes; other heterocyclic compounds, in the form of peptides and proteins which are directly involved in the regulation of immunological processes Medicaments (excluding goods of heading 3002, 3005 or	Manufacture from materials of any heading. However, the value of all the materials of headings 2932, 2933 and 2934 used may not exceed 20 %of the ex-works price of the product Manufacture in which value of all the materials used does not exceed %of the ex-works the product
	-Obtained from amikacin of heading 2941	Manufacture in which all the materials used are classified within a heading other than that of the product. However, materials of heading 3003 or 3004 may be used provided their value, taken

Page 111 in PDF

	appliances identifiable for ostomy use	-all the materials used are classified within a heading other than that of the product. However, materials of heading 3003 or 3004 may be used provided their value, taken together, does not exceed 20 %of the ex- works price of the product; and -the value of all the materials used does not exceed 50 %of the ex- works price of the product in which the value of all the materials used does not exceed 50 %of the ex-works price	of the product Manufacture in which the value of all the materials used does not exceed 40 %of the ex-works price of the product
Plastic	Manufacture		ex 3006
ex Chapter 31 Fertilisers;	except for: Manufacture in which all the materials used are classified within a heading other than that of the product. However, materials classified within

Page 112 in PDF

ex 3105	Mineral or chemical fertilisers containing two or three of the fertilising elements nitrogen, phosphorous and potassium; other fertilisers; goods of this chapter, in tablets or similar forms or in packages of a gross weight not exceeding 10 kg, except for:	which: used within a than that materials of heading as the be used value Manufacture in which the value of all the materials used does not exceed 40 %of the ex-works price of the product	Manufacture in -all the materials are classified heading other of the product. However, the same product may provided their
	– sodium nitrate – calcium cyanamide – potassium sulphate -magnesium potassium sulphate	does not exceed 20% of the ex-works price of the product, and -the value of all the materials used does not exceed 50 %of the ex- works price of the product
ex Chapter 32	Tanning or dyeing extracts; tannins and their derivatives; dyes, pigments and other colouring matter; paints and varnishes; putty and other mastics; inks; except for:	Manufacture in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 20 %of the ex-works price of the product	Manufacture in which the value of all the materials used does not exceed 40 %of the ex-works price of the product
ex 3201	Tannins and their salts, ethers, esters and other derivatives	Manufacture from tanning extracts of

Page 113 in PDF

Manufacture in which the value of all the materials
3205	Colour lakes; preparations as specified in Note 3 to this Chapter based on colour lakes ( 3 )	Manufacture from materials of any heading, except those of headings 3203, 3204 and 3205. However, materials from heading 3205 may be used provided their value does not exceed 20% of the ex-works price of the product	Manufacture in which the value of all the materials used does not exceed 40 %of the ex-works price of the product
ex Chapter 33	Essential oils and resinoids; perfumery, cosmetic or toilet preparations; except for:	Manufacture in which all the materials used are classified within a heading other than that of the product. However, materials classified within	Manufacture in which the value of all the materials used does not exceed 40 %of the ex-works price of the product
		the same heading may be used provided their value does not exceed 20 %of the ex-works price of the product
3301	Essential oils (terpeneless or not), including concretes and absolutes; resinoids; extracted oleoresins; concentrates of essential oils in fats, in fixed oils, in waxes or the like, obtained by enfleurage or maceration; terpenic by-products of the deterpenation of essential oils; aqueous distillates and aqueous solutions of essential oils	Manufacture from materials of any heading, including materials of a different 'group' ( 4 ) in this heading.

Page 114 in PDF

However, materials of the same group may be used, provided their value does not exceed 20 %of the ex-works price of the product Manufacture in which the value of all the materials used does not exceed 40 %of the ex-works price of the product
ex Chapter 34	Soap, organic surface-active agents, washing preparations, lubricating preparations, artificial waxes, prepared waxes, polishing or scouring preparations, candles and similar articles, modelling pastes, 'dental waxes' and dental preparations with a basis of	Manufacture in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 20 %of Manufacture in which the value of all the materials used does not exceed 40 %of the ex-works price of the product
ex 3403	Lubricating preparations containing petroleum oils or oils obtained from bituminous minerals, provided they represent less than 70 %by weight	Operations of refining and/or one or more specific process(es) ( 1 ) Other operations in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 50 %of the ex-works price of the product
3404	Artificial waxes and prepared waxes:
-With a basis of petroleum waxes, obtained from bituminous minerals, slack wax Other	Manufacture in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 50 %of the ex-works price of the product Manufacture from materials of any heading, except:

Page 115 in PDF

–	-hydrogenated oils having the character of waxes of heading	Manufacture in which the value of all the materials used does not exceed 40 %of the ex-works price of the product
Albuminoidal substances; modified starches; enzymes; except for:	works price of the product Manufacture in which all the materials used are classified within a heading other than that of the product.

Page 116 in PDF

However, materials classified within the same heading may be used provided their value does not exceed 20 %of	Manufacture in which the value of all the materials used does not exceed 40 %of the ex-works price of the product
		the ex-works price of the product
3505	Dextrins and other modified starches (for example, pregelatinised or esterified starches); glues based on starches, or on dextrins or other modified starches:
	-Starches, esterified or etherified	Manufacture from materials of any heading, including other materials of heading 3505	Manufacture in which the value of all the materials used does not exceed 40 %of the ex-works price of the product
	– Other	Manufacture from materials of any heading, except those of heading 1108	Manufacture in which the value of all the materials used does not exceed 40 %of the ex-works price of
ex 3507	Prepared enzymes not elsewhere specified or included	Manufacture in which the value of all the materials used does not exceed 50 %of the ex-works price
Chapter 36	Explosives; pyrotechnic products; matches; pyrophoric alloys; certain combustible preparations	Manufacture in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 20 %of	Manufacture in which the value of all the materials used does not exceed 40 %of the ex-works price of the product
ex Chapter 37	Photographic or cinematographic goods; except for:	Manufacture in which all the materials used are classified within a heading other than that of the product. However,	Manufacture in which the value of all the materials used does not exceed 40 %of the ex-works price of the product
		materials classified within the same heading may be used provided their value does not exceed 20 %of the ex-works price of the product

Page 117 in PDF

	Photographic plates and film in the flat, sensitised, unexposed, of any material other than paper, paperboard or textiles; instant print film in the flat, sensitised, unexposed, whether or not in packs:		3701
-Instant	print film for colour photography	Manufacture in which materials used classified within a other than 3701 or 3702. materials heading 3702 may provided their Manufacture in value of all the used does not %of the the product	all the are heading heading However, from be used which the materials exceed 40 ex-works price of
– Other		Manufacture in which the materials used classified within a heading other than heading 3701 or 3702. However, materials of heading 3701 or 3702 may be used, provided their value, taken together, does not exceed 20 %of the ex- works price of the value used %of the	all are Manufacture in which the of all the materials does not exceed 40 the ex-works price of product
Photographic film in sensitised, unexposed, material other than paper, paperboard or textiles;	rolls, of any instant Manufacture in which all the materials used are classified within a	Manufacture in which the value of all the materials used does not exceed 40	3702
print film	in rolls, sensitised, unexposed	heading other than heading 3701 or 3702

Page 118 in PDF

%of the ex-works price of the product
Photographic plates, film, paper, paperboard and textiles, exposed but not developed	Manufacture all the materials are classified heading other	which used within a than to 3704 Manufacture in which the value of all the materials used does not exceed 40 %of the ex-works price of the product	3704 in headings 3701
ex Chapter 38	Miscellaneous chemical products; except for:	which all used are a than that of However, within may be Manufacture in which the value of all the materials used does not exceed 40 %of the ex-works price of the product	Manufacture in the materials classified within heading other the product. materials classified the same heading
ex 3801 -Colloidal graphite in suspension in oil and	semi- colloidal graphite; carbonaceous pastes for electrodes	which the materials exceed 50 price	Manufacture in value of all the used does not %of the ex-works of the product
-Graphite in paste form, being a mixture of more than 30 %of graphite by weight with mineral oils	Manufacture in which the value of all the materials of heading 3403 used does not exceed 20 %of the ex- works price of the product	Manufacture in which the value of all the materials used does not exceed 40 %of the ex-works price of the product
ex 3803 Refined tall oil	Refining of crude tall oil	Manufacture in which the value of all the materials used does not exceed 40 of

Page 119 in PDF

%of the ex-works price
Spirits of sulphate turpentine, purified	Purification by distillation or refining of raw spirits of sulphate turpentine	Manufacture in which the value of all the materials used does not exceed 40	ex 3805
			%of the ex-works price of the product
ex 3806	Ester gums	Manufacture from resin acids	Manufacture in which the value of all the materials used does not exceed 40
ex 3807	Wood pitch (wood tar pitch)	Distillation of wood tar	Manufacture in which the value of all the materials used does not exceed 40 %of the ex-works price of the product
3808	Insecticides, rodenticides, fungicides, herbicides, anti- sprouting products and plant- growth regulators, disinfectants and similar products, put up in forms or packings for retail sale or as preparations or articles (for example, sulphur-treated bands, wicks and candles, and fly-	Manufacture in which the value of all the materials used does not exceed 50 %of the ex-works price of the products

Page 120 in PDF

3809	Finishing agents, dye carriers to accelerate the dyeing or fixing of dyestuffs and other products and preparations (for example, dressings and mordants), of a kind used in the textile, paper, leather or like industries, not elsewhere specified or included	Manufacture in which the value of all the materials used does not exceed 50 %of the ex-works price of the products
3810	Pickling preparations for metal surfaces; fluxes and other auxiliary preparations for soldering, brazing or welding; soldering, brazing or welding powders and pastes consisting of metal and other materials; preparations of a kind used as	Manufacture in which the value of all the materials used does not exceed 50 %of the ex-works price of the products
3811 Anti-knock preparations, oxidation inhibitors, gum inhibitors, viscosity improvers, anti-corrosive preparations and other prepared additives, for	3811 Anti-knock preparations, oxidation inhibitors, gum inhibitors, viscosity improvers, anti-corrosive preparations and other prepared additives, for
-Prepared additives lubricating petroleum oils from bituminous –	for containing obtained minerals Manufacture in which the value of all the materials of heading 3811 used does not exceed 50 %of the ex-works price of the product
Other	Manufacture in which the value of all the materials used does not exceed 50 %of the ex-works price of the product
3812 Prepared rubber compound plasticisers or plastics, not specified or included;	accelerators; for rubber elsewhere anti- Manufacture in which the value of all the materials used does not exceed 50 %of the ex-works price
3813 Preparations and extinguishers; extinguishing	charges for fire- fire- Manufacture in which the value of all the materials used does not exceed 50 %of the ex-works price of the product

Page 121 in PDF

3814 Organic composite thinners, not elsewhere or included; prepared varnish removers	solvents and specified paint or Manufacture in which the value of all the materials used does not exceed 50 %of the ex-works price of the product
3818 Chemical elements in electronics, discs, wafers	doped for use form of forms; Manufacture in which the value of all the materials used does not exceed 50
	chemical compounds doped for use in electronics	%of the ex-works price of the product
3819	Hydraulic brake fluids and other prepared liquids for hydraulic transmission, not containing or containing less than 70 %by weight of petroleum oils or oils obtained from bituminous minerals	Manufacture in which the value of all the materials used does not exceed 50 %of the ex-works price of the product
3820	Anti-freezing preparations and prepared de-icing fluids	Manufacture in which the value of all the materials used does not exceed 50 %of the ex-works price of the product
ex	Prepared culture media for maintenance of micro-organisms (including viruses and the like) or of plant, human or animal cells	Manufacture in which the value of all the materials used does not exceed 50 %of the ex-works price of the product	3821
3822	Diagnostic or laboratory reagents on a backing, prepared diagnostic or laboratory reagents whether or not on a backing, other than	Manufacture in which the value of all the materials used does not exceed 50 %of the ex-works price of the product
3823	Industrial monocarboxylic fatty acids; acid oils from refining; industrial fatty alcohols
	-Industrial monocarboxylic fatty acids; acid oils from refining

Page 122 in PDF

Manufacture in which all the materials used are classified within a heading other than that of the product
	-Industrial fatty alcohols	Manufacture from materials of any heading, including
	other heading	materials of 3823
3824	Prepared binders for foundry moulds or cores; chemical products and preparations of the chemical or allied industries (including those consisting of mixtures of natural products), not elsewhere specified or included; residual products of the chemical or allied industries, not elsewhere specified or included: The following of this heading:	in which all
	-Prepared binders for foundry moulds or cores based on natural resinous products -Naphthenic acids, their water- insoluble salts and their esters -Sorbitol other than that of heading 2905 -Petroleum sulphonates, excluding petroleum sulphonates of alkali metals, of ammonium or of ethanolamines; thiophenated sulphonic acids of oils obtained from bituminous minerals, and their salts – Ion-exchangers Manufacture the materials classified heading other the product.

Page 123 in PDF

materials the same heading used provided does not exceed the ex-works product	used are within a than that of However, classified within may be their value 20 %of price of the Manufacture in which the value of all the materials used does not exceed 40 %of the ex-works price of the product
	-Mixtures of salts having different anions -Copying pastes with a basis of gelatin, whether or not on a paper or textile backing
	– Other	Manufacture in which the value of all the materials used does not exceed 50 %of the ex-works price of the product
3826	Biodiesel and mixtures thereof, not containing or containing less than 70 %by weight of petroleum oils or oils obtained from bituminous minerals	Manufacture in which the value of all the materials used does not exceed 50 %of the ex-works price of the product
3901 to 3915	Plastics in primary forms; waste, parings and scrap, of plastics; except for headings ex 3907 and 3912, for which
	-Addition homopolymerisation products in which a single monomer contributes more than 99 %by weight to the total polymer content	Manufacture in which: -the value of all the materials used does not exceed 50 %of the ex- works price of the product; and -the value of any	Manufacture in which the value of all the materials used does not exceed 25 %of the ex-works price of the product
	– Other	Manufacture in which the value of all the materials of Chapter 39 used does not exceed 20 %of the ex-works price of the product ( 5 )	Manufacture in which the value of all the materials used does not exceed 25 %of the ex-works price of the product
ex 3907	-Copolymers, made from polycarbonate and acrylonitrile-butadiene-styrene copolymers (ABS)	Manufacture in which all the materials used are classified within a heading other than that of the product.

Page 125 in PDF

However, materials classified within the same heading may be used provided their value does not exceed 50 %of the ex-works price of the product ( 5 )
3912	Cellulose and its chemical derivatives, not elsewhere specified or included, in primary	Manufacture in which the value of any materials classified in the same
3916 3921	Semi-manufactures and articles of plastics; except for products of headings ex 3916, ex 3917, ex 3920 and ex 3921, for which the rules are set out below:		to
ex 3916 and ex 3917	Profile shapes and tubes	Manufacture in which: -the value of all the materials used does not exceed 50 %of the ex- works price of the product; and -the value of any	Manufacture in which the value of all the materials used does not exceed 25 %of the ex-works price of the product
ex 3920	– Ionomer sheet or film	Manufacture from a thermoplastic partial salt which is a copolymer of ethylene and metacrylic acid partly neutralised with metal ions, mainly zinc and sodium	Manufacture in which the value of all the materials used does not exceed 25 %of the ex-works price of the product

Page 126 in PDF

ex 3921	Foils of plastic, metallised	Manufacture from highly transparent polyester foils with a thickness of less than 23 micron ( 6 )	Manufacture in which the value of all the materials used does not exceed 25 %of the ex-works price of the product
3922 to 3926	Articles of plastics	Manufacture in which the value of all the materials used does not exceed 50 %of the ex-works price of the product
ex Chapter 40	Rubber and articles thereof; except for:	Manufacture in which all the materials used are classified within a heading other than that of the product
ex 4001	Laminated slabs of crepe rubber for shoes	Lamination of sheets of natural rubber
4005	Compounded rubber, unvulcanised, in primary forms or in plates, sheets or strip	Manufacture in which the value of all the materials used, except natural rubber, does not exceed 50 %of the ex-works price of the product
4012	Retreaded or used pneumatic tyres of rubber; solid or cushion tyres, tyre treads and tyre flaps, of rubber
	-Retreaded pneumatic, solid or cushion tyres, of rubber	Retreading of used tyres
	– Other

Page 127 in PDF

Manufacture from materials of any heading, except those
		of headings 4011 or 4012
ex 4017	Articles of hard rubber	Manufacture from hard rubber
ex Chapter 41	Raw hides and skins (other than fur pelts) and leather; except for:	Manufacture in which all the materials used are classified within a heading other than that of the product
ex 4102	Raw skins of sheep or lambs, without wool on	Removal of wool from sheep or lamb skins
4104 to 4106	Tanned or crust hides and skins, without wool or hair on, whether or not split, but not further prepared	Retanning of tanned leather	Manufacture in which all the materials used are classified within a heading other than that of the product
4107, 4112 and 4113	Leather further prepared after tanning or crusting, including parchment-dressed leather, without wool or hair on, whether or not split, other than	Retanning of tanned leather

Page 128 in PDF

Manufacture in which all the materials used are classified within a heading other than that of the product
ex 4114	Patent leather and patent laminated leather; metallised leather	Manufacture from materials of headings 4104 to 4107, 4112 or 4113, provided that their total value does not exceed 50 %of the ex-works price of the product
Chapter 42	Articles of leather; saddlery and harness; travel goods, handbags and similar containers; articles of animal gut (other than silk worm gut)	Manufacture in which all the materials used are classified within a heading other than that of the product
43	Furskins and artificial fur; manufactures thereof; except for:	Manufacture in which the materials used are
ex Chapter		all
		classified within a heading other than that of the product
ex 4302	Tanned or dressed furskins, assembled:
	-Plates, crosses and similar forms	Bleaching or dyeing, in addition to cutting and assembly of non- assembled tanned or dressed furskins
	– Other	Manufacture from non- assembled, tanned or dressed furskins
4303	Articles of apparel, clothing accessories and other articles of furskin	Manufacture from non- assembled tanned or dressed furskins of heading 4302
ex Chapter 44	Wood and articles of wood, wood charcoal; except for:	Manufacture in which all the materials used are classified within a heading other than that of the product
ex 4403	Wood roughly squared	Manufacture from wood in the rough, whether or not stripped of its bark or merely roughed down
ex 4407	Wood sawn or chipped lengthwise, sliced or peeled, of a thickness exceeding 6 mm, planed, sanded or finger-jointed	Planing, sanding or finger-jointing
ex 4408	Sheets for veneering and for plywood, of a thickness not exceeding 6 mm, spliced, and other wood sawn lengthwise, sliced or peeled, of a thickness	Splicing, planing, sanding or finger-jointing
ex 4409	Wood continuously shaped along any of its edges or faces, whether or not planed, sanded or finger- jointed:
	-Sanded or finger-jointed	Sanding or finger-jointing
	-Beadings and mouldings	Beading or moulding
ex 4410 to ex 4413	Beadings and mouldings, including moulded skirting and other moulded boards	Beading or moulding
ex 4415	Packing cases, boxes, crates, drums and similar packings, of wood;	Manufacture from boards not cut to size

Page 130 in PDF

ex 4416	Casks, barrels, vats, tubs and other coopers' products and parts thereof, of wood	Manufacture from riven staves, not further worked than sawn on the two principal surfaces
ex 4418	-Builders' joinery and carpentry of wood	Manufacture in which all the materials used are classified within a heading other than that of the product.

Page 131 in PDF

However, cellular wood panels, shingles and shakes may
ex 4421	Match splints; wooden pegs or	Manufacture from wood of any heading, except drawn wood of
	pins for footwear	heading 4409
4503	Articles of natural cork	Manufacture from cork of heading 4501
Chapter 46	Manufactures of straw, of esparto or of other plaiting materials; basketware and wickerwork	Manufacture in which all the materials used are classified within a heading other than that of the product
Chapter 47	Pulp of wood or of other fibrous cellulosic material; recovered (waste and scrap) paper or paperboard	Manufacture in which all the materials used are classified within a heading other than that of the product
ex	Paper and paperboard; articles of paper pulp, of paper or of paperboard; except for:	Manufacture in which all the materials used are classified within a heading other than that of the product	Chapter 48
ex 4811	Paper and paperboard, ruled, lined or squared only	Manufacture from paper- making materials of Chapter 47
4816	Carbon paper, self-copy paper and other copying or transfer papers (other than those of heading 4809), duplicator stencils and offset plates, of paper, whether or not put up in	Manufacture from paper- making materials of Chapter 47
	Envelopes, letter cards, plain postcards and correspondence cards, of paper or paperboard; boxes, pouches, wallets and writing compendiums, of paper or paperboard, containing an assortment of paper stationery	Manufacture in which: -all the materials used are classified within a heading other than that of the product; -the value of all the	4817
ex 4818	Toilet paper	Manufacture from paper- making materials of Chapter 47
ex 4819	Cartons, boxes, cases, bags and other packing containers, of paper, paperboard, cellulose wadding or webs of cellulose fibres	Manufacture in which: -all the materials used are classified within a heading other than that of the product; and -the value of all the materials used does not exceed 50 %of the ex- works price of the
ex 4820	Letter pads	Manufacture in which the value of all the materials used does not exceed 50 %of the ex-works price of the product
ex 4823	Other paper, paperboard, cellulose wadding and webs of cellulose fibres, cut to size or shape	Manufacture from paper- making materials of Chapter 47

Page 132 in PDF

ex Chapter 49	Printed books, newspapers, pictures and other products of the printing industry; manuscripts, typescripts and plans; except for:	Manufacture in which all the materials used are classified within a heading other than that of the product
4909	Printed or illustrated postcards; printed cards bearing personal greetings, messages or announcements, whether or not illustrated, with or without envelopes or trimmings	Manufacture from materials of any heading, except those of headings 4909 or 4911
4910	Calendars of any kind, printed, including calendar blocks:
	Calendars of the 'perpetual' type or with replaceable blocks	Manufacture in which:
	mounted on bases other than paper or paperboard	-all the materials used are classified within a heading other than that of the product; and -the value of all the materials used does not exceed 50 %of the ex- works price of the product Manufacture from
	– Other	materials of any heading, except those of headings 4909 or 4911
ex Chapter 50	Silk; except for:	Manufacture in which all the materials used are classified within a heading other than that of the product

Page 133 in PDF

ex 5003	Silk waste (including cocoons unsuitable for reeling, yarn waste	Carding or combing of silk waste
5004 to ex 5006	Silk yarn and yarn spun from silk waste	Manufacture from ( 7 ): -raw silk or silk waste, carded or combed or otherwise prepared for spinning;
5007	Woven fabrics of silk or of silk waste:	Manufacture from yarn ( 7 )	Printing accompanied by at least two preparatory or finishing operations (such
			as scouring, bleaching, mercerising, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling) where the value of the unprinted fabric used does not exceed 47.5 %of the ex- works price of the product
ex 51	Wool, fine or coarse animal hair; horsehair yarn and woven fabric; except for:	Manufacture in which all the materials used are classified within a heading other than that of	Chapter
5106 to 5110	Yarn of wool, of fine or coarse animal hair or of horsehair	Manufacture from ( -raw silk or silk waste, carded or combed otherwise prepared spinning; -natural fibres, not carded or combed otherwise prepared	7 ):

Page 134 in PDF

5111 to 5113	Woven fabrics of wool, of fine or coarse animal hair or of horsehair: Manufacture from 7	yarn ( )	Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatising,
			fabric used does not exceed 47.5 %of the ex- works price of the product
ex Chapter 52	Cotton; except for:	Manufacture in which all the materials used are classified within a heading other than that of the product
5204 to 5207	Yarn and thread of cotton	Manufacture from ( 7 ): -raw silk or silk waste, carded or combed or otherwise prepared for
5208 to 5212	Woven fabrics of cotton:	Manufacture from yarn ( 7 )	Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatising, impregnating, mending
53	Other vegetable textile fibres; paper yarn and woven fabrics of paper yarn; except for:	Manufacture in which all the materials used are classified within a heading other than that of the product	ex Chapter

Page 135 in PDF

5306 to 5308	Yarn of other vegetable textile fibres; paper yarn	Manufacture from ( 7 ): -raw silk or silk waste, carded or combed or otherwise prepared for spinning; -natural fibres, not carded or combed or otherwise prepared for spinning; -chemical materials or
5309 to 5311	Woven fabrics of other vegetable textile fibres; woven fabrics of paper yarn:	Manufacture from yarn ( 7 )	Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling) where the
5401 to 5406	Yarn, monofilament and thread of man-made filaments	Manufacture from ( 7 ): -raw silk or silk waste, carded or combed or otherwise prepared spinning; -natural fibres, not carded or combed or
5407 and 5408	Woven fabrics of man-made filament yarn:	Manufacture from yarn ( 7 )	Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling) where the value of the unprinted fabric used does not exceed 47.5 %of the ex- works price of the product

Page 136 in PDF

5501 to 5507	Man-made staple fibres	Manufacture from chemical materials or textile pulp
5508 to 5511	Sewing thread of man-made staple fibres	Manufacture from ( 7 ): -raw silk or silk waste,
5512 to 5516	Woven fabrics of man-made staple fibres	Manufacture from yarn ( 7 )	Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendering,
			value of the unprinted fabric used does not exceed 47.5 %of the ex- works price of the product
ex Chapter 56	Wadding, felt and non-wovens; special yarns; twine, cordage, ropes and cables and articles thereof; except for:	Manufacture from ( 7 ): – coir yarn; – natural fibres; -chemical materials or textile pulp; or
5602	Felt, whether or not impregnated, coated, covered or laminated:	Felt, whether or not impregnated, coated, covered or laminated:

Page 137 in PDF

	– Needleloom felt	Manufacture from ( 7 ): – natural fibres; or -chemical materials or
5604	– Other	Manufacture from ( 7 ): – natural fibres; -artificial staple fibres; or -chemical materials or
	Rubber thread and cord, textile covered; textile yarn, and strip and the like of heading 5404 or 5405, impregnated, coated, covered or sheathed with rubber
	-Rubber thread and cord, textile covered	Manufacture from rubber thread or cord, not textile covered
	– Other	Manufacture from ( 7 ): -natural fibres, not carded or combed or
		otherwise prepared for spinning; -chemical materials or textile pulp; or -paper-making materials Manufacture from ( 7 ):
5605	Metallised yarn, whether or not gimped, being textile yarn, or strip or the like of heading 5404 or 5405, combined with metal in the form of thread, strip or powder or covered with metal	– natural fibres; -man-made staple fibres, not carded or combed or otherwise processed for spinning; -chemical materials or
5606	Gimped yarn, and strip and the like of heading 5404 or 5405, gimped (other than those of heading 5605 and gimped horsehair yarn); chenille yarn	Manufacture from ( 7 ): – natural fibres; -man-made staple fibres, not carded or
Chapter 57	Carpets and other textile floor coverings:
	– of needleloom felt	Manufacture from ( 7 ): – natural fibres; or -chemical materials or textile pulp However, jute fabric may be used as a backing
	– of other felt	Manufacture from ( 7 ): -natural fibres, not carded or combed or
	– Other	otherwise processed for spinning; or -chemical materials or textile pulp
		Manufacture from yarn ( 7 ): However, jute fabric may be used as a backing
ex Chapter 58	Special woven fabrics; tufted textile fabrics; lace; tapestries; trimmings; embroidery; except for:	Manufacture from yarn ( 7 )

Page 139 in PDF

Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling) where the value of the unprinted
5805	Hand-woven tapestries of the type Gobelins, Flanders, Aubusson, Beauvais and the like, and needle-worked tapestries (for example, petit point, cross	Manufacture in which all the materials used are classified within a heading other than that of the product
5810	Embroidery in the piece, in strips or in motifs	Manufacture in which the value of all the materials used does not exceed 50 %of the ex-works price of the product
5901	Textile fabrics coated with gum or amylaceous substances, of a kind used for the outer covers of	Manufacture from yarn
	buckram and similar stiffened textile fabrics of a kind used for hat foundations	Manufacture from yarn
5902	Tyre cord fabric of high tenacity yarn of nylon or other

Page 140 in PDF

5903	Textile fabrics impregnated, coated, covered or laminated with plastics, other than those of heading 5902	Manufacture from yarn	Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling) where the value of the unprinted fabric used does not exceed 47.5 %of the ex-
5904	Linoleum, whether or not cut to shape; floor coverings consisting of a coating or covering applied	Manufacture from yarn ( 7 )
5905	Textile wall coverings:	Manufacture from yarn	Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendering, shrink resistance processing, permanent
			exceed 47.5 %of the ex- works price of the product
5906	Rubberised textile fabrics, other than those of heading 5902	Manufacture from yarn

Page 141 in PDF

5907	Textile fabrics otherwise impregnated, coated or covered; painted canvas being theatrical scenery, studio back-cloths or the like	Manufacture from yarn	Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling) where the value of the unprinted fabric used does not exceed 47.5 %of the ex-
5908	Textile wicks, woven, plaited or knitted, for lamps, stoves, lighters, candles or the like; incandescent gas mantles and tubular knitted gas mantle fabric therefor, whether or not impregnated:
	-Incandescent gas mantles, impregnated	Manufacture from tubular knitted gas-mantle fabric
	– Other	Manufacture in which all the materials used are classified within a heading other than that of the product
5909 to 5911	Textile products and articles, for technical uses:

Page 142 in PDF

	than of felt of heading 5911 -Woven fabrics, of a kind commonly used in papermaking or other technical uses, felted or not, whether or not impregnated or coated, tubular or endless with single or multiple warp and/or weft, or flat woven with	or waste fabrics or rags of heading 6310 Manufacture from yarn ( 7 )
	– Other	Manufacture from yarn ( 7 )
Chapter 60	Knitted or crocheted fabrics	Manufacture from yarn ( 7 )
Chapter 61	Articles of apparel and clothing accessories, knitted or crocheted:
	-Obtained by sewing together or otherwise assembling two or more pieces of knitted or crocheted fabric which have been either cut to form or obtained directly to form	Manufacture from fabric
	– Other	Manufacture from yarn ( 7 )
ex Chapter 62	Articles of apparel and clothing accessories, not knitted or crocheted; except for:

Page 143 in PDF

Manufacture from fabric
6213 and 6214	Handkerchiefs, shawls, scarves, mufflers, mantillas, veils and the like:
	– Embroidered	Manufacture from yarn ( 7 ), ( 8 )	Manufacture from unembroidered fabric,
	provided that the value of the unembroidered fabric used does not exceed 40 %of the ex-works price of the product ( 1 )	provided that the value of the unembroidered fabric used does not exceed 40 %of the ex-works price of the product ( 1 )	provided that the value of the unembroidered fabric used does not exceed 40 %of the ex-works price of the product ( 1 )	provided that the value of the unembroidered fabric used does not exceed 40 %of the ex-works price of the product ( 1 )
	–	Other	Manufacture from yarn ( 7 ), ( 8 )	Making up, followed by printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling), provided that the value of all the
6217		Other made-up clothing accessories; parts of garments accessories, those of heading 6212: Embroidered
		of clothing other than –	Manufacture from yarn ( 8 )	Manufacture from unembroidered fabric, provided that the value of the unembroidered fabric used does not exceed 40 %of the ex-works price of the product
	-Fire-resistant equipment fabric covered with foil of aluminised polyester	of	Manufacture from yarn ( 8 )	Manufacture from uncoated fabric, provided that the value of the uncoated fabric used does not exceed 40 %of the ex-
			works price of the product ( 1 )

Page 145 in PDF

	-Interlinings for collars and cuffs, cut out	Manufacture in which: -all the materials used are classified within a heading other than that of the product; -the value of all the materials used does not exceed 40 %of the ex- works price of the product
ex Chapter 63	Other made-up textile articles; sets; worn clothing and worn textile articles; rags; except for:	Manufacture in which all the materials used are classified within a heading other than that of the product
6301 to 6304	Blankets, travelling rugs, bed linen, etc.; curtains, etc.; other
	-Offelt, of non-wovens	Manufacture from ( 8 ): – natural fibres; or -chemical materials or textile pulp
	– Other
	— Embroidered	Manufacture from yarn ( 7 ), ( 9 )	Manufacture from unembroidered fabric (other than knitted or crocheted), provided that the value of the unembroidered fabric used does not exceed 40 %of the ex-works price of the product

Page 146 in PDF

Other Manufacture from
6305	Sacks and bags, of a kind used for the packing of goods	Manufacture from yarn ( 7 )
6306	Tarpaulins, awnings and sunblinds; tents; sails for boats, sailboards or landcraft; camping goods:	Manufacture from fabric
6307	Other made-up articles, including dress patterns	Manufacture in which the value of all the materials used does not exceed 40 %of the ex-works price of the product
6308 packings	Sets consisting of woven fabric and yarn, whether or not with accessories, for making up into rugs, tapestries, embroidered tablecloths or serviettes, or similar textile articles, put up in for retail sale	Each item in the set must satisfy the rule which would apply to it if it were not included in the set.

Page 147 in PDF

However, non- originating articles may be incorporated, provided their total value does not exceed 25 %of the ex- works price of the set
ex Chapter 64	Footwear, gaiters and the like; except for:	Manufacture from materials of any heading, except from assemblies of uppers affixed to inner soles or to other sole components of heading 6406
6406	Parts of footwear (including uppers whether or not attached to soles other than outer soles); removable in-soles, heel cushions and similar articles; gaiters, leggings and similar articles, and parts thereof	Manufacture in which all the materials used are classified within a heading other than that of the product
ex Chapter 65	Headgear and parts thereof; except for:	Manufacture in which all the materials used are classified within a
		heading other than that of the product
6505	Hats and other headgear, knitted or crocheted, or made up from lace, felt or other textile fabric, in the piece (but not in strips), whether or not lined or trimmed; hair-nets of any material, whether or not lined or trimmed	Manufacture from yarn or textile fibres ( 7 )
ex Chapter 66	Umbrellas, sun umbrellas, walking-sticks, seat-sticks, whips, riding-crops, and parts thereof; except for:	Manufacture in which all the materials used are classified within a heading other than that of the product
6601	Umbrellas and sun umbrellas (including walking-stick umbrellas, garden umbrellas and similar umbrellas)	Manufacture in which the value of all the materials used does not exceed 50 %of the ex-works price of the product
Chapter 67	Prepared feathers and down and articles made of feathers or of down; artificial flowers; articles of human hair	Manufacture in which all the materials used are classified within a heading other than that of
ex Chapter 68	Articles of stone, plaster, cement, asbestos, mica or similar materials; except for:	Manufacture in which all the materials used are classified within a heading other than that of the product
ex 6803	Articles of slate or of agglomerated slate	Manufacture from worked slate
ex 6812	Articles of asbestos; articles of mixtures with a basis of asbestos or of mixtures with a basis of asbestos and magnesium carbonate	Manufacture from materials of any heading
ex 6814	Articles of mica, including agglomerated or reconstituted mica, on a support of paper, paperboard or other materials	Manufacture from worked mica (including agglomerated or reconstituted mica)
Chapter 69	Ceramic products	Manufacture in which all the materials used are classified within a heading other than that of
ex Chapter 70	Glass and glassware; except for:	Manufacture in which all the materials used are classified within a heading other than that of
ex 7003 ex 7004 and	Glass with a non-reflecting layer	Manufacture from materials of heading 7001	ex 7005
7006	Glass of heading 7003, 7004 or 7005, bent, edge-worked, engraved, drilled, enamelled or otherwise worked, but not framed or fitted with other materials:
	-Glass-plate substrates, coated with a dielectric thin film, and of a semiconductor grade in accordance with SEMII- standards ( 10 )	Manufacture from materials of heading 7006

Page 149 in PDF

– Other	Manufacture from materials of heading 7001
7007	Safety glass, consisting of toughened (tempered) or laminated glass	Manufacture from materials of heading 7001
7008	Multiple-walled insulating units of glass	Manufacture from materials of heading 7001
7009	Glass mirrors, whether or not framed, including rear-view mirrors	Manufacture from materials of heading 7001
7010	Carboys, bottles, flasks, jars, pots, phials, ampoules and other containers, of glass, of a kind used for the conveyance or packing of goods; preserving jars of glass; stoppers, lids and other closures, of glass	Manufacture in which all the materials used are classified within a heading other than that of the product	Cutting of glassware, provided that the total value of the uncut glassware used does not exceed 50 %of the ex- works price of the product
7013	Glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes (other than that of heading 7010 or 7018)	Manufacture in which all the materials used are classified within a heading other than that of the product	Cutting of glassware, provided that the total value of the uncut glassware used does not exceed 50 %of the ex- works price of the product or
ex 7019	Articles (other than yarn) of glass fibres

Page 150 in PDF

Manufacture from: -uncoloured slivers, rovings, yarn or chopped strands, or – glass wool
ex Chapter 71	Natural or cultured pearls, precious or semi-precious stones, precious metals, metals clad with precious metal, and articles thereof; imitation jewellery; coin; except for:	Manufacture in which all the materials used are classified within a heading other than that of the product
ex 7101	Natural or cultured pearls, graded and temporarily strung for convenience of transport	Manufacture in which the value of all the materials used does not exceed 50 %of the ex-works price of the product
ex 7102, ex 7103 and	Worked precious or semi- precious stones (natural, synthetic or reconstructed)	Manufacture from unworked precious or semi-precious stones
7106, 7108 and 7110	Precious metals:
	– Unwrought	Manufacture from materials not classified within heading 7106, 7108 or 7110	Electrolytic, thermal or chemical separation of precious metals of heading 7106, 7108 or 7110 or Alloying of precious metals of heading 7106, 7108 or 7110 with each
	-Semi-manufactured or in powder form	Manufacture from unwrought precious metals

Page 151 in PDF

ex 7107, ex 7109 and ex 7111	Metals clad with precious metals, semi-manufactured	Manufacture from metals clad with precious metals, unwrought
7116	Articles of natural or cultured pearls, precious or semi-precious stones (natural, synthetic or reconstructed)	Manufacture in which the value of all the materials used does not exceed 50 %of the ex-works price of the product
7117	Imitation jewellery	Manufacture in which all the materials used are classified within a	Manufacture from base metal parts, not plated or covered with precious
		heading other than that of the product	metals, provided that the value of all the materials used does not exceed 50 %of the ex-works price of the product
ex Chapter 72	Iron and steel; except for:	Manufacture in which all the materials used are classified within a heading other than that of the product
7207	Semi-finished products of iron or non-alloy steel	Manufacture from materials of heading 7201, 7202, 7203, 7204 or 7205

Page 152 in PDF

7208 to 7216	Flat-rolled products, bars and rods, angles, shapes and sections of iron or non-alloy steel	Manufacture from ingots or other primary forms of heading 7206
7217	Wire of iron or non-alloy steel	Manufacture from semi-finished materials of heading 7207
ex 7218, 7219 to 7222	Semi-finished products, flat- rolled products, bars and rods, angles, shapes and sections of stainless steel	Manufacture from ingots or other primary forms of heading 7218
7223	Wire of stainless steel	Manufacture from semi-finished materials of heading 7218
ex 7224, 7225 to 7228	Semi-finished products, flat- rolled products, bars and rods, angles, shapes and sections of other alloy steel; hollow drill bars and rods, of alloy or non- alloy steel	Manufacture from ingots or other primary forms of heading 7206, 7218 or 7224
7229	Wire of other alloy steel	Manufacture from semi-finished materials of heading 7224
ex Chapter 73	Articles of iron or steel; except for:	Manufacture in which all the materials used are classified within a heading other than that of the product

Page 153 in PDF

ex 7301	Sheet piling	Manufacture from materials of heading 7206
7302	Railway or tramway track construction material of iron or steel, the following: rails, check- rails and rack rails, switch	Manufacture from materials of heading 7206
7304, 7305 and 7306	Tubes, pipes and hollow profiles, of iron (other than cast iron) or steel	Manufacture from materials of heading 7206, 7207, 7218 or 7224
ex 7307	Tube or pipe fittings of stainless steel (ISO No X5CrNiMo 1712), consisting of several parts	Turning, drilling, reaming, threading, deburring and sandblasting of forged blanks, provided that the total value of the forged blanks used does not exceed 35 %of the ex- works price of the product
7308	Structures (excluding prefabricated buildings of heading 9406) and parts of structures (for example, bridges and bridge-sections, lock-gates, towers, lattice masts, roofs,	Manufacture in which all the materials used are classified within a heading other than that of the product. However, welded
	roofing frameworks, doors and windows and their frames and thresholds for doors, shutters, balustrades, pillars and columns), of iron or steel; plates, rods, angles, shapes, sections, tubes and the like, prepared for use in structures, of iron or steel	angles, shapes and sections of heading 7301 may not be used
ex 7315	Skid chains

Page 154 in PDF

Manufacture in which the value of all the materials of heading 7315 used does not exceed 50 %of the ex- works price of the product
ex Chapter 74	Copper and articles thereof; except for:	Manufacture in which: -all the materials used are classified within a heading other than that of the product;
7401	Copper mattes; cement copper (precipitated copper)	Manufacture in which all the materials used are classified within a heading other than that of the product
7402	Unrefined copper; copper anodes for electrolytic refining	Manufacture in which all the materials used are classified within a heading other than that of the product
7403	Refined copper and copper alloys, unwrought:
	– Refined copper	Manufacture in which all the materials used are classified within a heading other than that of the product
	-Copper alloys and refined copper containing other elements, unwrought	Manufacture from refined copper, unwrought, or waste and scrap of copper
7404	Copper waste and scrap	Manufacture in which all the materials used are classified within a heading other than that of the product
7405	Master alloys of copper

Page 155 in PDF

Manufacture in which all the materials used are classified within a heading other than that of
ex Chapter 75	Nickel and articles thereof; except for:	Manufacture in which: -all the materials used are classified within a heading other than that of the product; and -the value of all the materials used does not
7501 to 7503	Nickel mattes, nickel oxide sinters and other intermediate products of nickel metallurgy; unwrought nickel; nickel and scrap	Manufacture in which all the materials used are classified within a heading other than that of the product
	waste
ex Chapter 76	Aluminium and articles thereof; except for:	Manufacture in which: -all the materials used are classified within a heading other than that of the product;
		-the value of all the materials used does not exceed 50 %of the ex- works price of the product
7601	Unwrought aluminium	Manufacture in which: -all the materials used are classified within a heading other than that of the product; and -the value of all the materials used does not exceed 50 %of the ex- works price of the	Manufacture by thermal or electrolytic treatment from unalloyed aluminium or waste and scrap of aluminium
7602	Aluminium waste and scrap

Page 156 in PDF

Manufacture in which all the materials used are classified within a
ex 7616	Aluminium articles other than gauze, cloth, grill, netting, fencing, reinforcing fabric and similar materials (including endless bands) of aluminium wire, and expanded metal of aluminium	Manufacture in which: -all the materials used are classified within a heading other than that of the product. However, gauze, cloth, grill, netting, fencing, reinforcing fabric and similar materials (including endless bands) of aluminium
Chapter 77	Reserved for possible future use in the HS
ex Chapter 78	Lead and articles thereof; except for:	Manufacture in which: -all the materials used are classified within a heading other than that of the product; and -the value of all the materials used does not exceed 50 %of the ex- works price of the product	lead a
7801	Unwrought lead	Unwrought lead
	– Refined	lead Manufacture from 'bullion' or 'work'
7802	– Other	Manufacture in which all the materials used are classified within heading other than that of the product. However, waste and scrap of heading 7802 may	not be used
Lead	waste and scrap	Manufacture in which all the materials used are classified within a heading other than that of the product
		works price of the product

Page 157 in PDF

7901	Unwrought zinc	Manufacture in which all the materials used are classified within a heading other than that of the product. However, waste and scrap of heading 7902 may not be used
7902	Zinc waste and scrap	Manufacture in which all the materials used are classified within a heading other than that of the product
ex Chapter	Tin and articles thereof; except for:	Manufacture in which: -all the materials used are classified within a heading other than that of the product; and -the value of all the materials used does not exceed 50 %of the ex- works price of the	80
8001	Unwrought tin	Manufacture in which all the materials used are classified within a heading other than that of the product.

Page 158 in PDF

However, waste and scrap of heading 8002 may not be used
8002 and 8007	Tin waste and scrap; other articles of tin	Manufacture in which all the materials used are classified within a heading other than that of the product
Chapter 81	Other base metals; cermets; articles thereof:
	-Other base metals, wrought; articles thereof	Manufacture in which the value of all the materials classified within the same heading as the product used does not exceed 50 %of the ex-works price of the product
	– Other	Manufacture in which all the materials used are classified within a heading other than that of the product
ex Chapter 82	Tools, implements, cutlery, spoons and forks, of base metal; parts thereof of base metal; except for:	Manufacture in which all the materials used are classified within a heading other than that of
8206	Tools of two or more of headings 8202 to 8205, put up in sets for retail sale	Manufacture in which all the materials used are classified within a heading other than headings 8202 to 8205. However, tools of headings 8202 to 8205 may be incorporated into the set, provided that their
8207	Interchangeable tools for hand tools, whether or not power- operated, or for machine-tools (for example, for pressing, stamping, punching, tapping, threading, drilling, boring,	Manufacture in which: -all the materials used are classified within a heading other than that of the product; and
	drawing or extruding metal, and rock drilling or earth boring tools	works price of the product
8208	Knives and cutting blades, for machines or for mechanical appliances	Manufacture in which: -all the materials used are classified within a heading other than that of the product; and -the value of all the materials used does not exceed 40 %of the ex- works price of the
ex 8211	Knives with cutting blades, serrated or not (including pruning knives), other than knives of heading 8208	Manufacture in which all the materials used are classified within a heading other than that of the product.

Page 159 in PDF

However, knife blades and handles of base metal may be used
8214	Other articles of cutlery (for example, hair clippers, butchers' or kitchen cleavers, choppers and mincing knives, paper knives); manicure or pedicure sets and instruments (including nail files)	Manufacture in which all the materials used are classified within a heading other than that of the product. However, handles of base metal may be used
8215	Spoons, forks, ladles, skimmers, cake-servers, fish-knives, butter- knives, sugar tongs and similar kitchen or tableware	Manufacture in which all the materials used are classified within a heading other than that of the product. However, handles of base metal may be used
ex Chapter 83	Miscellaneous articles of base metal; except for:	Manufacture in which all the materials used are classified within a heading other than that of the product
ex 8302	Other mountings, fittings and similar articles suitable for buildings, and automatic door closers	Manufacture in which all the materials used are classified within a heading other than that of the product. However, the other materials of heading 8302 may be used, provided that their value does not exceed 20 %of the ex-works price of the product
ex 8306 of	Statuettes and other ornaments, base metal the classified heading the other 8306 may provided that does not exceed	Manufacture in which all materials used are within a other than that of product. However, the materials of heading be used, their value 30 %of
ex Chapter 84 Nuclear machinery appliances; for:	reactors, boilers, and mechanical parts thereof; except Manufacture in which: -all the materials used are classified within a heading other than that of the product; and -the value of all the	Manufacture in which the value of all the materials used does not exceed 30 %of the ex-works price of the product

Page 160 in PDF

ex 8401	Nuclear fuel elements	Manufacture in which the value of all the materials used does not exceed 30 %of the ex-works price of the finished product
8402 Steam generating central-heating capable	or other vapour- boilers (other than hot-water boilers also of producing low- Manufacture in which: -all the materials are classified within	used a Manufacture in which the value of all the materials	used does not exceed 25
pressure water	steam); super-heated boilers	heading other than that of the product; and -the value of all the materials used does not exceed 40 %of the ex- works price of the product	%of the ex-works price of the product
Central-heating boilers other than those of heading 8402 and auxiliary plant for central- heating boilers	Manufacture in which all the materials used are classified within a heading other than heading 8403 or 8404	Manufacture in which the value of all the materials used does not exceed 40 %of the ex-works price of the product	8403 and ex 8404
Steam turbines and other vapour turbines	Manufacture in which the value of all the materials used does not exceed 40 %of the ex-works price of the product		8406
Spark-ignition reciprocating or rotary internal combustion piston engines	Manufacture in which the value of all the materials used does not exceed 40 %of the ex-works price		8407
Compression-ignition internal combustion piston engines (diesel or semi-diesel engines)

Page 161 in PDF

Manufacture in which the value of all the materials used does not exceed 40 %of the ex-works price of the product		8408
Parts suitable for use solely or principally with the engines of heading 8407 or 8408	Manufacture in which the value of all the materials used does not exceed 40 %of the ex-works price of the product		8409
Turbojets, turbopropellers and other gas turbines	Manufacture in which: -all the materials used are classified within a heading other than that of the product; and	Manufacture in which the value of all the materials used does not exceed 25 %of the ex-works price of the product	8411
	materials used does	-the value of all the not exceed 40 %of the ex- works price of the product
8412 Other engines and	motors Manufacture in which the value of all the materials used does not exceed 40 %of the ex-works price of the product
ex 8413 Rotary positive displacement pumps	Manufacture in which: -all the materials used are classified within a heading other than of the product; and	that Manufacture in which the value of all the materials used does not exceed 25 %of the ex-works price of the product
ex 8414

Page 162 in PDF

Industrial fans, blowers and the like	Manufacture in which: -all the materials used are classified within a heading other than that of the product; and Manufacture in which the value of all the materials used does not exceed 25 %of the ex-works price of the product
Air-conditioning machines, comprising a motor-driven fan and elements for changing the temperature and humidity, including those machines in	Manufacture in which the value of all the materials used does not exceed 40 %of the ex-works price of the product	8415
8418 Refrigerators, freezers other refrigerating or	and freezing Manufacture in which:	Manufacture in which the value of all the materials
	equipment, electric or other; heat pumps other than air conditioning machines of heading 8415	-all the materials used are classified within a heading other than that of the product; -the value of all the materials used does not exceed 40 %of the ex- works price of the product; and -the value of all the non-originating materials used does not exceed the value of all	used does not exceed 25 %of the ex-works price of the product
ex 8419	Machines for wood, paper-pulp, paper and paperboard industries	Manufacture: -in which the value of all the materials used does not exceed 40% of the ex-works price Manufacture in which the value of all the materials used does not exceed 30 %of the ex-works price of the product
8420	Calendering or other rolling machines, other than for metals or glass, and cylinders therefor	Manufacture: -in which the value of all the materials used does not exceed 40% of the ex-works price Manufacture in which the value of all the materials used does not exceed 30 %of the ex-works price of the product

Page 163 in PDF

		are only used up to a value of 25 %of the ex-works price of the product
8423	Weighing machinery (excluding balances of a sensitivity of 5 cg or better), including weight- operated counting or checking machines; weighing machine weights of all kinds	Manufacture in which: -all the materials used are classified within a heading other than that of the product; and -the value of all the materials used does not exceed 40 %of the ex- works price of the product	Manufacture in which the value of all the materials used does not exceed 25 %of the ex-works price of the product
8425 to 8428	Lifting, handling, loading or unloading machinery	Manufacture: -in which the value of all the materials used does not exceed 40% of the ex-works price	Manufacture in which the value of all the materials used does not exceed 30 %of the ex-works price of the product
8429	Self-propelled bulldozers, angledozers, graders, levellers, scrapers, mechanical shovels, excavators, shovel loaders, tamping machines and road rollers:
	– Road rollers	Manufacture in which the value of all the materials used does not exceed 40 %of the ex-works price of the product
– Other

Page 164 in PDF

Manufacture: -in which the value of all the materials used does not exceed 40% of the ex-works price of the product; and -where, within the above limit, the value of the materials classified within heading 8431 are only used up to a value of 10 %of the ex-works	Manufacture in which the value of all the materials used does not exceed 30 %of the ex-works price of the product
8430 Other moving, grading, scraping, excavating, compacting, extracting machinery, for earth, ores; pile-drivers and	Manufacture: -in which the value of all the materials used does not exceed 40% of the ex-works price Manufacture in which the value of all the materials used does not exceed 30 %of the ex-works price of the product
ex 8431 Parts suitable for use	Manufacture in which the the materials not exceed 40 ex-works price product
8439 Machinery for making fibrous cellulosic material making or finishing paperboard	Manufacture: -in which the value of all the materials used does not exceed 40% of the ex-works price of the product; and Manufacture in value of all the used does not %of the the product	which the materials exceed 30 ex-works price of
	-where, within the above limit, the materials classified within the same heading as the product are only used up to a value of 25 %of the ex-works price of the product Manufacture:

Page 165 in PDF

8441 Other machinery for paper pulp, paper or including cutting machines kinds	-in which the value of all the materials used does not exceed 40% ex-works price	making up paperboard, of all of the Manufacture in which the value of all the materials used does not exceed 30 %of the ex-works price of the product
Office machines (for	Manufacture in which the value of all the materials used does not exceed 40 %of the ex-works price of the product	ex 8443 example,
Machines of these headings use in the textile industry	Manufacture in which the value of all the materials used does not exceed 40 %of the ex-works price of the product	8444 to 8447 for
8448 Auxiliary machinery machines of headings 8445	Manufacture in which the value of all the materials used does not exceed 40 %of the ex-works price of the product	ex for use with 8444 and
8452	Sewing machines, other than book-sewing machines of heading 8440; furniture, bases and covers specially designed for sewing machines; sewing- machine needles:
	-Sewing machines (lock stitch only) with heads of a weight not exceeding 16 kg without motor or 17 kg with motor	Manufacture: -in which the value of all the materials used does not exceed 40% of the ex-works price of the product, -where the value of all the non-originating materials used in assembling the head (without motor) does not exceed the value of the originating materials used, and
ex 8456, 8457 to	– Other	originating Manufacture in which the value of all the materials used does not exceed 40 %of the ex-works price
		of the product
8465 and ex 8466
	-the value of all the materials used does not exceed 40 %of the ex- works price of the product
8469 to 8472 Office	machines (for example, typewriters, calculating machines, automatic data processing machines, duplicating Manufacture in which the value of all the materials used does not exceed 40 %of the ex-works price
Moulding boxes for metal foundry; mould bases; moulding patterns; moulds for metal than

Page 167 in PDF

ingot moulds), metal carbides, glass, mineral	(other Manufacture in which the value of all the materials used does not exceed 50 %of the ex-works price of the product		8480
8482 Ball or roller bearings	Manufacture in which: -all the materials used are classified within a heading other than that of the product; and	Manufacture in which the value of all the materials used does not exceed 25 %of the ex-works price of the product
Gaskets and similar joints of metal sheeting combined with other material or of two or more layers of metal; sets or assortments of gaskets and	Manufacture in which the value of all the materials used does not exceed 40 %of the ex-works price of the product		8484
-Machine tools for material by removal material, by laser	working any of or other light Manufacture in which the value of all the materials used does not exceed 40		ex 8486
electrodischarge, electrochemical, electron beam, ionic-beam or plasma arc processes and parts and accessories thereof	%of the ex-works price of the product
-Machine tools (including presses) for working metal by bending, folding, straightening, flattening, and parts and accessories thereof	Manufacture in which the value of all the materials used does not exceed 40 %of the ex-works price of the product
-Machine tools for working stone, ceramics, concrete, asbestos-cement or like mineral materials or for cold- working glass and parts and accessories thereof	Manufacture in which the value of all the materials used does not exceed 40 %of the ex-works price of the product
which are pattern-generating apparatus of a kind used for producing masks or reticles from photoresist coated substrates; parts and	value of all the materials used does not exceed 40 %of the ex-works price of the product
-Moulds, injection or compression types -Lifting, handling, loading or unloading machinery	Manufacture in which the value of all the materials used does not exceed 50 %of the ex-works price of the product Manufacture: -in which the value of all the materials used does not exceed 40%	Manufacture in which the value of all the materials used does not exceed 30 %of the ex-works price of
		10 %of the ex-works price of the product
8487	Machinery parts, not containing electrical connectors, insulators, coils, contacts or other electrical features, not specified or included elsewhere in this Chapter	Manufacture in which the value of all the materials used does not exceed 40 %of the ex-works price the product
ex 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; except for:	Manufacture in which: -all the materials used are classified within a heading other than that of the product; and -the value of all the Manufacture in which the value of all the materials used does not exceed 30 %of the ex-works price of the product
8501

Page 169 in PDF

Electric motors and generators (excluding generating sets)	Manufacture: -in which the value of all the materials used does not exceed 40% of the ex-works price Manufacture in which the value of all the materials used does not exceed 30 %of the ex-works price of the product
8502	Electric generating sets and rotary converters	Manufacture: -in which the value of all the materials used does not exceed 40% of the ex-works price Manufacture in which the value of all the materials used does not exceed 30 %of the ex-works price of the product
		-where, within the above limit, the materials classified within heading 8501 or 8503, taken together, are only used up to a value of 10 %of the ex-works price of the product
Power supply units for data-processing	automatic machines	Manufacture in which the value of all the materials used does not exceed 40 %of the ex-works price of the product	ex 8504
ex 8517	Other apparatus for the transmission or reception of voice, images or other data, including apparatus for communication in a wireless network (such as a local or wide area network), other than transmission or reception apparatus of heading 8443, 8525, 8527 or 8528	Manufacture: the value of materials used exceed 40% ex-works price product; and of all the used does not value of all used does %of the	-in which all the does not of the of the -the value non-originating materials Manufacture in which the the materials not exceed 25 ex-works price of the product
ex 8518	Microphones and stands therefore; loudspeakers, whether or not mounted in their enclosures; audio-frequency electric amplifiers; electric sound amplifier sets	Manufacture: -in which the value of all the materials used does not exceed 40% of the ex-works price of the product; and -the value of all the non-originating materials used does not exceed the value of all	Manufacture in which the value of all the materials used does not exceed 25 %of the ex-works price of the product
8519	Sound recording or reproducing apparatus	Manufacture:	Manufacture in which the value of all the materials
		-in which the value of all the materials used does not exceed 40% of the ex-works price of the product, and -the value of all the non-originating materials used does not exceed the value of all the originating materials used Manufacture:	used does not exceed 30 %of the ex-works price of the product
8521	Video recording or reproducing apparatus

Page 171 in PDF

-in which the value of all the materials used does not exceed 40% of the ex-works price	Manufacture in which the value of all the materials used does not exceed 30 %of the ex-works price of the product
8522	Parts and accessories suitable for use solely or principally	Manufacture in which the value of all the materials
8523	Discs, tapes, solid-state non- volatile storage devices, 'smart cards' and other media for the recording of sound or of other phenomena, whether or not recorded, including matrices and masters for the production of discs, but excluding products of Chapter 37:
	-Unrecorded discs, tapes, solid- state non-volatile storage devices and other media for	Manufacture in which the value of all the materials used does not exceed 40
the recording of sound or of other phenomena, but excluding products of Chapter %of the of the product	ex-works price

Page 172 in PDF

-Recorded discs, tapes, solid- state non-volatile storage devices and other media for the recording of sound or of other phenomena, but excluding products of Chapter 37 Manufacture: -in which all the does not of the of the -where, above	the value of materials used exceed 40% ex-works price product; and within the limit, the value Manufacture in which the value of all the materials used does not exceed 30 %of the ex-works price of the product
-Matrices and masters for the production of discs, but excluding products of Chapter 37 value of all the used does not %of the of the product	Manufacture in which the materials exceed 40 ex-works price	Manufacture in which the
-Proximity cards and 'smart cards' with two or more electronic integrated circuits Manufacture -all the are classified heading of the -the value	in which: materials used within a other than that product; and of all the value of all used does not %of the the product	the materials exceed 30 ex-works price of
-'Smart cards' with one electronic integrated circuit Manufacture: -in which all the does of the of the	the value of materials used not exceed 40% ex-works price product; and Manufacture in which value of all the used does not exceed %of the ex-works the product	the materials 25 price of
		-where, within the above limit, the materials classified within heading 8541 or 8542, taken together, are only used up to a value of 10 %of the ex-works price of the product
8525	Transmission apparatus for radio-broadcasting or television, whether or not incorporating reception apparatus or sound recording or reproducing apparatus; television cameras; digital cameras and video camera recorders of of -the	Manufacture: -in which the value of all the materials used does not exceed 40% the ex-works price the product; and value of all the	Manufacture in which the value of all the materials used does not exceed 25 %of the ex-works price of the product
8526	Radar apparatus, radio navigational aid apparatus and radio remote control apparatus -in all does of of	Manufacture: which the value of the materials used not exceed 40% the ex-works price the product; and Manufacture value used %of the product	in which the of all the materials does not exceed 25 the ex-works price of
8527	Reception apparatus for radio- broadcasting, whether or not combined, in the same housing, with sound recording or reproducing apparatus or a clock -in all of	Manufacture: which the value of the materials used does not exceed 40% the ex-works price Manufacture in value of all the used does not %of the the product	which the materials exceed 25 ex-works price of
	-the the	value of all the non-originating materials used does not exceed the value of all originating materials used
8528	Monitors and projectors, not incorporating television reception apparatus; reception apparatus for television, whether or not incorporating radio- broadcast receivers or sound or video recording or reproducing apparatus

Page 174 in PDF

-Monitors and incorporating reception apparatus, solely or principally automatic	projectors, not television of a kind used in an data-processing Manufacture in which the value of all the materials used does not exceed 40 %of the ex-works price of the product
-Other monitors not incorporating reception apparatus; apparatus for whether or not radio-broadcast sound or video reproducing	and projectors, television reception television, incorporating receivers or recording or apparatus Manufacture: -in which the value of all the materials used does not exceed 40% of the ex-works price of the product; and -the value of all the non-originating materials used does	not Manufacture in which the value of all the materials used does not exceed 25 %of the ex-works price of the product
8529 Parts suitable for	use solely or
		%of the ex-works price of the product
	-Suitable for use solely or principally with monitors and projectors, not incorporating television reception apparatus, of a kind solely or principally used in an automatic data- processing system of heading 8471	Manufacture in which: -all the materials used are classified within a heading other than that of the product; and -the value of all the materials used does not exceed 40 %of the ex- works price of the product

Page 175 in PDF

Manufacture in which the value of all the materials used does not exceed 30 %of the ex-works price of the product
	– Other	Manufacture: -in which the value of all the materials used does not exceed 40% of the ex-works price of the product; and	Manufacture in which the value of all the materials used does not exceed 25 %of the ex-works price of the product
8535	Electrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits, for a voltage exceeding 1 000 V	materials used Manufacture: -in which the value of all the materials used does not exceed 40% of the ex-works price of the product; and -where, within the above limit, the value of the materials classified within value of used %of the the	Manufacture in which the all the materials does not exceed 30 ex-works price of product
8536	Electrical apparatus for switching or protecting electrical circuits, or for making connections to or electrical circuits, for a voltage not exceeding 1 000 V; connectors for optical fibres, optical fibre bundles or cables: -Electrical
	apparatus for switching or protecting electrical circuits, or for making connections to electrical circuits for a voltage not exceeding 1 000 V	Manufacture: -in which the value of all the materials used does not exceed 40% of the ex-works price of the product; and -where, within the above limit, the value	Manufacture in which the value of all the materials used does not exceed 30 %of the ex-works price of the product
	-Connectors for optical fibres, optical fibre bundles or cables

Page 176 in PDF

-Connectors for optical fibres, optical fibre bundles or cables
	— Of plastics	Manufacture in which the value of all the materials used does not exceed 50 %of the ex-works price of the product
	— Of ceramics	Manufacture in which all the materials used are classified within a heading other than that of the product
		-the value of all the materials used does not exceed 50 %of the ex- works price of the product
8537	Boards, panels, consoles, desks, cabinets and other bases, equipped with two or more apparatus of heading 8535 or 8536, for electric control or the distribution of electricity, including those incorporating instruments or apparatus of Chapter 90, and numerical control apparatus, other than switching apparatus of heading 8517	Manufacture: -in which the value of all the materials used does not exceed 40% of the ex-works price of the product; and -where, within the above limit, the value of the materials classified within heading 8538 are only used up to a value of	Manufacture in which the value of all the materials used does not exceed 30 %of the ex-works price of the product
ex 8541	Diodes, transistors and similar semi-conductor devices, except wafers not yet cut into chips	Manufacture in which: -all the materials used are classified within a heading other than that of the product; and -the value of all the materials used does not exceed 40 %of the ex- works price of the	Manufacture in which the value of all the materials used does not exceed 25 %of the ex-works price of the product
8542	Electronic integrated circuits:
	-Monolithic integrated circuits	Manufacture: -in which the value of all the materials used does not exceed 40% of the ex-works price of the product; and -where, within the above limit, the	Manufacture in which the value of all the materials used does not exceed 25 %of the ex-works price of the product
		within heading 8541 or 8542, taken together, are only used up to a value of 10 %of the ex-works price of the product

Page 178 in PDF

	-Multichips which are parts of machinery or apparatus, not specified or included elsewhere in this Chapter	Manufacture in which the value of all the materials used does not exceed 40 %of the ex-works price of the product
	– Other	Manufacture: -in which the value of all the materials used does not exceed 40% of the ex-works price of the product; and -where, within the above limit, the materials classified	Manufacture in which the value of all the materials used does not exceed 25 %of the ex-works price of the product
8544	Insulated (including enamelled or anodised) wire, cable (including coaxial cable) and other insulated electric conductors, whether or not fitted	Manufacture in which the value of all the materials used does not exceed 40 %of the ex-works price of the product
8545	Carbon electrodes, carbon brushes, lamp carbons, battery carbons and other articles of	Manufacture in which the value of all the materials used does not exceed 40
	without metal, of a kind used for electrical purposes	%of the ex-works price of the product
8546	Electrical insulators of any material

Page 179 in PDF

Manufacture in which the value of all the materials used does not exceed 40 %of the ex-works price of the product
8547	Insulating fittings for electrical machines, appliances or equipment, being fittings wholly of insulating materials apart from any minor components of metal (for example, threaded sockets) incorporated during moulding solely for purposes of assembly, other than insulators of heading	Manufacture in which the value of all the materials used does not exceed 40 %of the ex-works price of the product
8548	Waste and scrap of primary cells, primary batteries and electric accumulators; spent primary cells, spent primary batteries and spent electric accumulators; electrical parts of machinery or apparatus, not specified or included elsewhere in this
	-Electronic microassemblies	Manufacture: -in which the value of all the materials used does not exceed 40% of the ex-works price of the product; and -where, within the above limit, the materials classified within heading 8541 or 8542, taken together,	Manufacture in which the value of all the materials used does not exceed 25 %of the ex-works price of the product
		ex-works price of the product

Page 180 in PDF

	– Other	Manufacture in which the value of all the materials used does not exceed 40 %of the ex-works price of the product
ex Chapter 86	Railway or tramway locomotives, rolling stock and parts thereof; railway or tramway track fixtures and fittings and parts thereof; mechanical (including electro-mechanical) traffic signalling equipment of all kinds; except for:	Manufacture in which the of all the materials does not exceed 40 the ex-works price product	value used %of of the
8608	Railway or tramway track fixtures and fittings; mechanical (including electro-mechanical) signalling, safety or traffic control equipment for railways, tramways, roads, inland waterways, parking facilities, port installations or airfields;	Manufacture in which: -all the materials used are classified within a heading other than that of the product; and -the value of all the materials used does not	Manufacture in which the value of all the materials used does not exceed 30 %of the ex-works price of the product
ex Chapter 87	Vehicles other than railway or tramway rolling stock, and parts and accessories thereof; except for:	Manufacture in which the value of all the materials used does not exceed 40 %of the ex-works price of the product
8709	Works trucks, self-propelled, not fitted with lifting or handling equipment, of the type used in factories, warehouses, dock areas or airports for short distance transport of goods; tractors of the type used on railway station Manufacture in -all the materials are classified heading other of the product; -the value of	which: used within a than that and all the Manufacture in which the value of all the materials used does not exceed 30 %of the ex-works price of the product
		works price of the product
8710	Tanks and other armoured fighting vehicles, motorised, whether or not fitted with weapons, and parts of such vehicles Manufacture -all the are heading of the	in which: materials used classified within a other than that product; and Manufacture in which the value of all the materials used does not exceed 30 %of the ex-works price of the product
8711	Motorcycles (including mopeds) and cycles fitted with an auxiliary motor, with or without sidecars; sidecars:
	-with reciprocating internal combustion piston engine of a cylinder capacity:
	— Not exceeding 50 cc Manufacture: -in which the all the materials does not of the of the -the exceed the	value of used exceed 40% ex-works price product; and value of all the non-originating materials used does not the value of all originating value of all used does %of the the product	Manufacture in which the the materials not exceed 20 ex-works price of
	— Exceeding 50 cc Manufacture: -in which all the materials does not of the ex-works	the value of used exceed 40% price Manufacture in which the value of all the materials used does not exceed 25 %of the ex-works price of the product

Page 182 in PDF

		-the value of all the non-originating materials used does not exceed the value of all the originating materials used
	–	Other Manufacture: -in which the value of all the materials used does not exceed 40% of the ex-works price	Manufacture in which the value of all the materials used does not exceed 30 %of the ex-works price of the product
ex 8712	Bicycles without ball bearings	Manufacture from materials of any heading, except those	Manufacture in which the value of all the materials used does not exceed 30
8715	Baby carriages and parts thereof	Manufacture in which: -all the materials used are classified within a heading other than that of the product; and -the value of all the materials used does not exceed 40 %of the ex- works price of the	Manufacture in which the value of all the materials used does not exceed 30 %of the ex-works price of the product
8716	Trailers and semi-trailers; other vehicles, not mechanically propelled; parts thereof	Manufacture in which: -all the materials used are classified within a heading other than that of the product; and	Manufacture in which the value of all the materials used does not exceed 30 %of the ex-works price of the product
		-the value of all the materials used does not exceed 40 %of the ex- works price of the product

Page 183 in PDF

ex Chapter 88	Aircraft, spacecraft, and parts thereof; except for:	Manufacture in which all the materials used are classified within a heading other than that of the product	Manufacture in which the value of all the materials used does not exceed 40 %of the ex-works price of the product
ex 8804	Rotochutes	Manufacture from materials of any heading, including other materials of heading 8804	Manufacture in which the value of all the materials used does not exceed 40 %of the ex-works price of the product
8805	Aircraft launching gear; deck- arrestor or similar gear; ground flying trainers; parts of the foregoing articles	Manufacture in which all the materials used are classified within a heading other than that of the product	Manufacture in which the value of all the materials used does not exceed 30 %of the ex-works price of the product
Chapter 89	Ships, boats and floating structures	Manufacture in which all the materials used are classified within a heading other than that of the product. However, hulls of heading 8906 may not be used	Manufacture in which the value of all the materials used does not exceed 40 %of the ex-works price of the product
ex Chapter 90	Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; parts and accessories thereof; except for:	Manufacture in which: -all the materials used are classified within a heading other than that of the product; and -the value of all the	Manufacture in which the value of all the materials used does not exceed 30 %of the ex-works price of the product
9001	Optical fibres and optical fibre bundles; optical fibre cables other than those of heading 8544; sheets and plates of polarising material; lenses (including contact lenses), prisms, mirrors and other optical elements, of any material, unmounted, other than such elements of glass not optically worked Manufacture in which the value of all the materials used does not exceed 40 %of the ex-works price of the product

Page 184 in PDF

9002 Lenses, prisms, optical elements, mounted, being fittings for apparatus, other	mirrors and other of any material, parts of or instruments or than such Manufacture in which the value of all the materials used does not exceed 40 %of the ex-works price of the product
9004 Spectacles, corrective,	goggles and the like, protective or other Manufacture in which the value of all the materials used does not exceed 40 %of the ex-works price
ex 9005 Binoculars, optical telescopes, mountings	monoculars, other and therefor Manufacture in which: -all the materials used are classified within a heading other than that of the product; -the value of all the materials used does not	Manufacture in which the value of all the materials used does not exceed 30 %of the ex-works price of the product
ex 9006	Photographic (other than cinematographic) cameras; photographic flashlight apparatus and flashbulbs other than electrically ignited flashbulbs	Manufacture in which: -all the materials used are classified within a heading other than that of the product; -the value of all the materials used does not exceed 40 %of the ex- works price of the product; and -the value of all the	Manufacture in which the value of all the materials used does not exceed 30 %of the ex-works price of the product

Page 185 in PDF

9007	Cinematographic cameras and projectors, whether or not incorporating sound recording or reproducing apparatus	which: used within a than that Manufacture in which the value of all the materials used does not exceed 30 %of the ex-works price of the product	Manufacture in -all the materials are classified heading other of the product;
	Compound optical microscopes, including those for photomicrography, cinephotomicrography or microprojection	which: used within a than that Manufacture in which the value of all the materials used does not exceed 30 %of the ex-works price of the product	9011 Manufacture in -all the materials are classified heading other of the product;
		product; and -the value of all the non-originating materials used does not exceed the value of all the originating materials used
ex 9014	Other navigational instruments and appliances	Manufacture in which the value of all the materials used does not exceed 40 %of the ex-works price of the product
9015	Surveying (including photogrammetrical surveying), hydrographic, oceanographic, hydrological, meteorological or geophysical instruments and	Manufacture in which the value of all the materials used does not exceed 40 %of the ex-works price of the product
9016	Balances of a sensitivity of 5 cg or better, with or without weights	Manufacture in which the value of all the materials used does not exceed 40 %of the ex-works price of the product
9017	Drawing, marking-out or mathematical calculating instruments (for example, drafting machines, pantographs, protractors, drawing sets, slide rules, disc calculators); instruments for measuring	Manufacture in which the value of all the materials used does not exceed 40 %of the ex-works price of the product
9018	Instruments and appliances used in medical, surgical, dental or
scintigraphic apparatus, other electro-medical apparatus and sight-testing instruments:
-Dentists' chairs incorporating dental appliances	Manufacture from materials of any heading, including other materials of heading 9018	Manufacture in which the value of all the materials used does not exceed 40 %of the ex-works price of the product
– Other	Manufacture in which: -all the materials used are classified within a heading other than that of the product; -the value of all the materials used does not	Manufacture in which the value of all the materials used does not exceed 25 %of the ex-works price of the product
Mechano-therapy appliances; massage apparatus; psychological aptitude-testing apparatus; ozone therapy, oxygen therapy, aerosol therapy, artificial respiration or other therapeutic respiration apparatus	Manufacture in which: -all the materials used are classified within a heading other than that of the product; and -the value of all the materials used does not exceed 40 %of the ex-	Manufacture in which the value of all the materials used does not exceed 25 %of the ex-works price of the product
Other breathing appliances and gas masks, excluding protective masks having neither mechanical parts nor replaceable filters	Manufacture in which: -all the materials used are classified within a heading

Page 187 in PDF

other than that of the product; and -the value of all the materials used does not	Manufacture in which the value of all the materials used does not exceed 25 %of the ex-works price of the product
9024	Machines and appliances for testing the hardness, strength, compressibility, elasticity or other mechanical properties of materials (for example, metals, wood, textiles, paper, plastics)	Manufacture in which the value of all the materials used does not exceed 40 %of the ex-works price of the product
9025 Hydrometers instruments, pyrometers, hygrometers recording or combination Instruments and measuring or flow, level,	and similar floating thermometers, barometers, and psychrometers, not, and any of these instruments Manufacture in value of all the used does not %of the of the product apparatus for checking the pressure or other	which the materials exceed 40 ex-works price Manufacture in value of all the used does not %of the ex-works of the product
9026 variables of (for example, level gauges, meters), excluding and apparatus 9015, 9028 or	liquids or gases flow meters, manometers, heat instruments of heading 9014, 9032 which the materials exceed 40 price	Manufacture the value of all used does %of the
9027 (for gas and	Instruments and apparatus for physical or chemical analysis example, polarimeters, refractometers, spectrometers, or smoke analysis apparatus); instruments and apparatus for measuring or checking viscosity, porosity, expansion, surface tension or the like; instruments apparatus for measuring or	in which the materials not exceed 40 ex-works price of the product
9028 Gas, liquid or	electricity supply or production meters, including calibrating meters therefor:

Page 188 in PDF

– Parts and	accessories Manufacture in which value of all the used does not exceed	the materials 40
		%of the ex-works price
	– Other	of the product Manufacture: -in which the value of all the materials used does not exceed 40% of the ex-works price of the product; and -the value of all the non-originating materials used does not	Manufacture in which the value of all the materials used does not exceed 30 %of the ex-works price of the product
9029	Revolution counters, production counters, taximeters, mileometers, pedometers and the like; speed indicators and tachometers,	Manufacture in which the value of all the materials used does not exceed 40 %of the ex-works price of the product
9030	Oscilloscopes, spectrum analysers and other instruments and apparatus for measuring or checking electrical quantities; instruments and apparatus for	Manufacture in which the value of all the materials used does not exceed 40 %of the ex-works price of the product
9031	Measuring or checking instruments, appliances and machines, not specified or included elsewhere in this Chapter; profile projectors	Manufacture in which the value of all the materials used does not exceed 40 %of the ex-works price of the product
9032	Automatic regulating or controlling instruments and apparatus	Manufacture in which the value of all the materials used does not exceed 40 %of the ex-works price of the product
9033 appliances, apparatus	Parts and accessories (not specified or included elsewhere in this Chapter) for machines, instruments or of Chapter 90	Manufacture in which the value of all the materials used does not exceed 40 %of the ex-works price of the product
ex Chapter 91 thereof;	Clocks and watches and parts except for:	Manufacture in which the value of all the materials used does not exceed 40 %of the ex-works price of the product
9105	Other clocks	Manufacture: -in which the value of all the materials used does not exceed 40% of the ex-works price	Manufacture in which the value of all the materials used does not exceed 30 %of the ex-works price of the product
9109	Clock movements, complete and assembled	Manufacture: -in which the value of all the materials used does not exceed 40% of the ex-works price of the product

Page 190 in PDF

; and -the value of all the non-originating	Manufacture in which the value of all the materials used does not exceed 30 %of the ex-works price of the product
9110	Complete watch or clock movements, unassembled or partly assembled (movement sets); incomplete watch or clock movements, assembled; rough watch or clock movements	Manufacture: -in which the value of all the materials used does not exceed 40% the	Manufacture in which the value of all the materials used does not exceed 30 %of the ex-works price of product
		of the ex-works price of the product; and -where, within the above limit, the value of the materials classified within heading 9114 are only used up to a value of 10 %of the ex-works price of the product
9111	Watch cases and parts thereof	Manufacture in which: -all the materials used are classified within a heading other than that of the product; and	Manufacture in which the value of all the materials used does not exceed 30 %of the ex-works price of the product
9112	Clock cases and cases of a similar type for other goods of this Chapter, and parts thereof	Manufacture in which: -all the materials used are classified within a heading other than that of the product; and	Manufacture in which the value of all the materials used does not exceed 30 %of the ex-works price of the product
9113	Watch straps, watch bands and watch bracelets, and parts thereof:
	-of base metal, whether or not gold- or silver-plated, or of metal clad with precious metal	Manufacture in which the value of all the materials used does not exceed 40 %of the ex-works price of the product

Page 191 in PDF

– Other	Manufacture in which the value of all the materials used does not exceed 50 %of the ex-works price of the product
Chapter 92	Musical instruments; parts and accessories of such articles value of used	Manufacture in which the all the materials does not exceed 40 %of the ex-works price of the product
Chapter 93	Arms and ammunition; parts and accessories thereof Manufacture in which value of all the materials used does not exceed 50 %of the ex-works price of the product	the
ex Chapter 94	Furniture; bedding, mattresses, mattress supports, cushions and similar stuffed furnishings; lamps and lighting fittings, not elsewhere specified or included; illuminated signs, illuminated nameplates and the like; prefabricated buildings; except the the	Manufacture in which all materials used are classified within a heading other than that of product	Manufacture in which the value of all the materials used does not exceed 40 %of the ex-works price of the product
ex 9401 and ex 9403	Base metal furniture, incorporating unstuffed cotton cloth of a weight of 300 g/m 2 or less	Manufacture in which all the materials used are classified within a heading other than that of the product or Manufacture from cotton	Manufacture in which the value of all the materials used does not exceed 40 %of the ex-works price of the product

Page 192 in PDF

-all the other materials used are originating and are classified in a heading other than heading 9401 or 9403
9405	Lamps and lighting fittings including searchlights and spotlights and parts thereof, not elsewhere specified or included; illuminated signs, illuminated nameplates and the like, having a permanently fixed light source, and parts thereof not elsewhere specified or included	Manufacture in which the value of all the materials used does not exceed 50 %of the ex-works price of the product
9406	Prefabricated buildings	Manufacture in which the value of all the materials used does not exceed 50
ex Chapter 95	Toys, games and sports requisites; parts and accessories thereof; except for:	Manufacture in which all the materials used are classified within a heading other than that of the product
ex 9503	Other toys; reduced-size ('scale') models and similar recreational models, working or not; puzzles of all kinds	Manufacture in which: -all the materials used are classified within a heading other than that of the product; and -the value of all the materials used does not exceed 50 %of the ex-
ex 9506	Golf clubs and parts thereof	Manufacture in which all the materials used are classified within a heading other than that of the product. However,

Page 193 in PDF

		roughly shaped blocks for making golf-club heads may be used
ex 96	Miscellaneous manufactured articles; except for:	Manufacture in which all the materials used are classified within a heading other than that of the product	Chapter
ex 9601 and ex 9602	Articles of animal, vegetable or mineral carving materials	Manufacture from 'worked' carving materials of these headings in which of all the does not exceed the ex-works product
ex 9603	Brooms and brushes, (except for besoms and the like and brushes made from marten or squirrel hair), hand-operated mechanical floor sweepers, not motorised; paint pads and rollers; squeegees	Manufacture the materials 50 price	value used %of of the
9605	Travel sets for personal toilet, sewing or shoe or clothes cleaning	item in the set must the rule which apply to it if it not included in the set. However, non- originating articles may be incorporated, provided their total value does not exceed 15 %of the ex- works price of the set	Each satisfy would were
9606	Buttons, press-fasteners, snap- fasteners and press-studs, button moulds and other parts of these articles; button blanks	Manufacture in which: the materials used are classified within a heading other than that of the product; and -the value of all the materials used does not exceed 50 %of the ex- works price of the	-all

Page 194 in PDF

9608	Ball-point pens; felt-tipped and other porous-tipped pens and markers; fountain pens, stylograph pens and other pens; duplicating stylos; propelling or sliding pencils; pen-holders, pencil-holders and similar holders; parts (including caps and clips) of the foregoing articles, other than those of heading 9609	Manufacture in which all the materials used are classified within a heading other than that of the product. However, nibs or nib- points classified within the same heading may be used
9612 inked giving not on with	Typewriter or similar ribbons, or otherwise prepared for impressions, whether or spools or in cartridges; ink-pads, whether or not inked, or without boxes Manufacture -all are heading of -the	in which: the materials used classified within a other than that the product; and value of all the materials used does not exceed 50 %of the ex- works price of the product
ex 9613	Lighters with piezo-igniter	Manufacture in which the value of all the materials of heading 9613 used does not exceed 30 %of the ex-works price of the
ex 9614 Pipes	and pipe bowls Manufacture	from roughly-shaped blocks Manufacture in which all materials used are classified within a heading other than that of
Chapter 97	Works of art, collectors' pieces and antiques	the

Page 195 in PDF( 3 ) Note 3 to Chapter 32 says that these preparations are those of a kind used for colouring any material or used as ingredients in the manufacture of colouring preparations, provided that they are not classified in another heading in Chapter 32. ( 4 ) A 'group' is regarded as any part of the heading separated from the rest by a semicolon. ( 5 ) In the case of the products composed of materials classified both within headings 3901 to 3906, on the one hand, and within headings 3907 to 3911, on the other hand, this restriction only applies to that group of materials which predominates by weight in the product. ( 6 ) The following foils shall be considered as highly transparent: foils, the optical dimming of which, measured according to ASTM-D 1003-16 by Gardner Hazemeter (i.e. Hazefactor), is less than 2 %. ( 7 ) For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5. ( 8 ) See Introductory Note 6. ( 9 ) For knitted or crocheted articles, not elastic or rubberised, obtained by sewing or assembling pieces of knitted or crocheted fabrics (cut out or knitted directly to shape), see Introductory Note 6. ( 10 ) SEMII – Semiconductor Equipment and Materials Institute Incorporated.

ANNEX II-A

DEROGATIONS FROM THE LIST OF WORKING OR PROCESSING REQUIRED TO BE CARRIED OUT ON NON-ORIGINATING MATERIALS IN ORDER FOR THE PRODUCT MANUFACTURED TO OBTAIN ORIGINATING STATUS

Page 196 in PDFThe products included in the list may not all be covered by this Agreement. It is, therefore, necessary to consult the other parts of this Agreement.

Common provisions

1. For the products described in the table below, the following rules may also apply instead of the rules set out in Annex II to this Protocol. 2. The proof of origin issued or made out in accordance with this Annex shall include the following statement in English:

'Derogation – Annex II-A to Protocol No.1 – Materials of HS heading No. … originating from … used.' This statement shall be contained in box 7 of the EUR.1 movement certificate referred to in Article 18 of this Protocol, or shall be added to the origin declaration referred to in Article 21 of this Protocol. 3. Ghana and the UK shall, each for their own part, take the measures necessary in order to implement this Annex.

Page 197 in PDF

HS heading	Description of product	Specific derogation concerning the working or processing carried out on non-originating materials which confers originating status
Meat and edible meat offal	All the meat and edible meat offal is wholly	Chapter 2
Chapter 4 Dairy produce; birds' eggs; natural honey; edible products of animal origin, not elsewhere specified or included	Manufacture in which: -all the materials of Chapter 4 used are wholly obtained	Chapter 2
Chapter 6	Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage	Manufacture in which all the materials of Chapter 6 used are wholly obtained or Manufacture in which the value of all the materials used does not exceed 50 %of the ex-works price of the product
0812 to 0814	Fruit and nuts, provisionally preserved; fruit, dried, other than that of headings 0801 to 0806; peel of citrus fruits or melons	Manufacture in which the content of materials of Chapter 8 used does not exceed 30 %, by weight, of the final product
Chapter 9	Coffee, tea, maté and spices	Manufacture from materials of any heading
1101 to 1104	Products of the milling industry	Manufacture from materials of Chapter 10, except rice of heading 1006
1105 to 1109	Flour, meal, powder, flakes of potatoes, etc.; starches; inulin; wheat gluten	Manufacture in which the content of non- originating materials does not exceed 20 %, by weight or
Chapter 12	Oil seeds and oleaginous fruits; miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodder	Manufacture from materials of any heading, except that of the product
1301	Lac; natural gums, resins, gum-resins and oleoresins (for example, balsams)	Manufacture from materials of any heading
1302	Vegetable saps and extracts; pectic substances, pectinates and pectates; agar- agar and other mucilages and thickeners, whether or not modified, derived from vegetable products:	Manufacture in which the value of all the materials used does not exceed 70 %of the ex-works price of the product
1506	Other animal fats and oils and their fractions, whether or not refined, but not chemically modified	Manufacture from materials of any heading, except that of the product

Page 198 in PDF

ex 1507 to 1515	Vegetable oils and their fractions: -Soya, groundnut, palm, copra, palm kernel, babassu, tung and oiticica oil, myrtle wax and Japan wax, fractions of jojoba oil and oils for technical or industrial uses other than the manufacture of foodstuffs for human consumption, except olive oils of headings 1509 and 1510	Manufacture from materials of any subheading, except that of the product
1516	Animal or vegetable fats and oils and their fractions, partly or wholly hydrogenated, inter-esterified, re-esterified or elaidinised, whether or not refined, but not further prepared	Manufacture from materials classified in a heading other than that of the product
Chapter 18	Cocoa and cocoa preparations	Manufacture: -from materials of any heading, except that of the product -in which the content of materials of
1901	Food preparations of flour, groats, meal, starch or malt extract, containing less than 40 %by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of headings 0401 to 0404 containing less than 5 %by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included	Manufacture: -from materials of any heading, except that of the product -in which the content of materials of Chapter 17 used does not exceed 40 %, by weight, of the final product
1902	Pasta, whether or not cooked or stuffed (with meat or other substances) or otherwise prepared, such as spaghetti, macaroni, noodles, lasagne, gnocchi, ravioli, cannelloni; couscous, whether or not prepared	Manufacture in which: -the content of materials of Chapter 11 used does not exceed 20 %, by weight -the weight of materials of Chapters 2 and 3 used does not exceed 20 %, by weight, of the final product
1903	Tapioca and substitutes thereof prepared from starch, in the form of flakes, grains, pearls, sifting or similar forms: -with a content of materials of heading 1108 13 (potato starch) not more than 30 %by weight	Manufacture from materials of any heading, except that of the product
1904	Prepared foods obtained by the swelling or roasting of cereals or cereal products (for example, corn flakes); cereals (other than maize (corn)) in grain form or in the form of flakes or other worked grains (except flour and meal), pre-cooked or otherwise prepared, not elsewhere specified or included	Manufacture: -from materials of any heading, except heading 1806 -in which the content of materials of Chapter 11 used does not exceed 20 %, by weight
1905	Bread, pastry, cakes, biscuits and other bakers' wares, whether or not containing cocoa; communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products	Manufacture in which the content of materials of Chapter 11 used does not exceed 20 %by weight
ex Chapter 20	Preparations of vegetables, fruit, nuts or other parts of plants: from materials other than those of headings 2002, 2003	Manufacture: -from materials of any heading, except that of the product -in which the content of materials of Chapter 17 used does not exceed 40 %, by weight, of the final product
Chapter 21	Miscellaneous edible preparations	Manufacture:
	-in 40 or -in -in 40 %,	-from materials of any heading, except that of the product which the content of materials of Chapters 4 and 17 used does not exceed %, by weight, of the final product Manufacture: which the value of all the materials used does not exceed 70 %of the ex- works price of the product which the content of materials of Chapters 4 and 17 used does not exceed by weight, of the final product

Page 200 in PDF

Chapter 23	Residues and waste from the food industries; prepared animal fodder	Manufacture: -from materials of any heading, except that of the product -in which the content of maize or
Chapter 32	Tanning or dyeing extracts; tannins and their derivatives; dyes, pigments and other colouring matter; paints and varnishes; putty and other mastics; inks	Manufacture in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used, provided their value does not exceed 20 %of the ex-works price of the product or Manufacture in which the value of all the
Chapter 33	Essential oils and resinoids; perfumery, cosmetic or toilet preparations	Manufacture in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used, provided their value does not exceed 20 %of the ex-works price of the product or Manufacture in which the value of all the materials used does not exceed 60 %of the
ex Chapter 34	Soap, organic surface-active agents, washing preparations, lubricating preparations, artificial waxes, prepared waxes, polishing or scouring preparations, candles and similar articles, modelling pastes, 'dental waxes' and dental preparations with a basis of plaster; except for:	Manufacture in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used, provided their value does not exceed 20 %of the ex-works price of the product or
ex 3404	Artificial waxes and prepared waxes: -with a basis of paraffin, petroleum waxes,	Manufacture from materials of any heading
Chapter 35	Albuminoidal substances; modified starches; glues; enzymes	Manufacture in which the value of all the materials used does not exceed 60 %of the ex-works price of the product
Chapter 36	Explosives; pyrotechnic products; matches; pyrophoric alloys; certain combustible preparations	Manufacture in which the value of all the materials used does not exceed 60 %of the ex-works price of the product
Chapter 37	Photographic or cinematographic goods	Manufacture in which the value of all the materials used does not exceed 60 %of the ex-works price of the product
Chapter 38	Miscellaneous chemical products	Manufacture in which all the materials used are classified within a heading other than that of the product. However, materials

Page 202 in PDF

used, provided their value does not exceed 20 %of the ex-works price of the product or Manufacture in which the value of all the materials used does not exceed 60 %of the ex-works price of the product
ex 3922 to 3926	Articles of plastics	Manufacture in which all the materials used are classified within a heading other than that of the product
ex Chapter 41	Raw hides and skins (other than fur skins) and leather	Manufacture in which all the materials used are classified within a heading other than that of the product or
4101 to 4103	Raw hides and skins of bovine (including buffalo) or equine animals (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment-dressed or further prepared), whether or not dehaired or split; raw skins of sheep or lambs (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment-dressed or further prepared), whether or not with wool on or	Manufacture from materials of any heading
4104 to 4106	Tanned or crust hides and skins, without wool or hair on, whether or not split, but not

Page 203 in PDF

Retanning of tanned leather
Chapter 42	Articles of leather; saddlery and harness; travel goods, handbags and similar	Manufacture in which all the materials used are classified within a heading other than that of the product
	containers; articles of animal gut (other than silk worm gut)	or Manufacture in which the value of all the materials used does not exceed 60 %of the ex-works price of the product
Chapter 46	of straw, of esparto or of other basketware and wickerwork Manufacture in which all the are classified within a heading other that of the product	Manufactures plaiting materials; materials used than
Chapter 48	Paper and paperboard; articles of paper pulp, of paper or of paperboard	Manufacture in which all the materials used are classified within a heading other than that of the product
ex 6117	Other made-up clothing accessories; knitted or crocheted parts of garments or of clothing accessories	Spinning of natural and/or man-made staple fibres, or extrusion of man-made filament yarn, accompanied by knitting (knitted-to- shape products) or
6213 and 6214	Handkerchiefs, shawls, scarves, mufflers, mantillas, veils and the like: – embroidered	Weaving accompanied by making-up (including cutting) or Manufacture from unembroidered fabric, provided that the value of the
	raising, calendering, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling), provided that the value of the unprinted fabric used does not exceed 47.5 %of the ex-works price of the product	raising, calendering, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling), provided that the value of the unprinted fabric used does not exceed 47.5 %of the ex-works price of the product

Page 204 in PDF

	Weaving accompanied by making-up (including cutting) or Making-up preceded by printing accompanied by at least two preparatory finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendering, shrink resistance	Weaving accompanied by making-up (including cutting) or Making-up preceded by printing accompanied by at least two preparatory finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendering, shrink resistance
	– other
6307	Other made-up articles, including dress patterns	Manufacture in which the value of all the materials used does not exceed 50 %of the ex-works price of the product
6308	Sets consisting of woven fabric and yarn, whether or not with accessories, for making up into rugs, tapestries, embroidered tablecloths or serviettes, or similar textile articles, put up in packings for retail sale	Each item in the set must satisfy the rule which would apply to it if it were not included in the set. However, the value of any non-originating articles must not exceed 35 %of the ex-works price of the set
ex Chapter 64	Footwear, gaiters and the like	Manufacture from materials of any heading, except from assemblies of uppers affixed to inner soles or to other sole components
Chapter 69	Ceramic products	Manufacture in which all the materials used are classified within a heading other than that of the product or

Page 205 in PDF

		Manufacture in which the value of all the materials used does not exceed 50 %of the ex-works price of the product
ex Chapter 71	Natural or cultured pearls, precious or semi- precious stones, precious metals, metals clad with precious metal, and articles thereof; imitation jewellery; coin, except for:	Manufacture in which all the materials used are classified within a heading other than that of the product or Manufacture in which the value of all the
7106, 7108 and 7110	Precious metals: – unwrought	Manufacture from materials of any heading, except those of headings 7106, 7108 and 7110 or Electrolytic, thermal or chemical separation
	-semi-manufactured or in powder form	Manufacture from unwrought precious metals
7115	Other articles of precious metal or of metal clad with precious metal	Manufacture from materials of any heading, except that of the product
Chapter 83	Miscellaneous articles of base metal	Manufacture in which all the materials used are classified within a heading other than that of the product or Manufacture in which the value of all the
ex 8302	Other mountings, fittings and similar articles suitable for buildings, and automatic door closers	Manufacture in which all the materials used are classified within a heading other than that of the product. However, the other materials of heading 8302 may be used, provided their value does not
	exceed 30 %of the ex-works price of the

Page 206 in PDF

product
ex 8306	Statuettes and other ornaments, of base metal	Manufacture in which all the materials used are classified within a heading other than that of the product. However, the other materials of heading 8306 may be used, provided their value does not exceed 40 %of the ex-works price of the product
84 Nuclear reactors, boilers, mechanical appliances;	Manufacture in which all the materials used are classified within a heading other than that of the product or Manufacture in which the value of all the	Chapter machinery and parts thereof
Chapter 85 Electrical machinery and parts thereof; sound reproducers, television	Manufacture in which the value of all the materials used does not exceed 50 %of the ex-works price of the product	equipment and recorders and image and sound
Vehicles other than railway or tramway rolling stock, and parts and accessories thereof	Manufacture in which all the materials used are classified within a heading other than that of the product or Manufacture in which the value of all the	Chapter 87
94 Furniture; bedding, mattresses, supports, cushions and furnishings; lamps and elsewhere specified or signs, illuminated nameplates	Manufacture in which all the materials used are classified within a heading other than that of the product or Manufacture in which the value of all the	Chapter mattress similar stuffed lighting fittings, not included; illuminated and the like;

FORM FOR MOVEMENT CERTIFICATE EUR.1

Page 207 in PDF1. Movement certificates EUR.1 shall be made out on the basis of the form of which a specimen appears in this Annex. This form shall be printed in English. Certificates shall be made out in English and in accordance with the provisions of the domestic law of the exporting State. If they are handwritten, they shall be completed in ink in printed characters. 2. Each certificate shall measure 210 × 297 mm; a tolerance of up to plus 8 mm or minus 5 mm in the length may be allowed. The paper used must be white, sized for writing, not containing mechanical pulp and weighing not less than 60 g/m². It shall have a printed green guilloche pattern background making any falsification by mechanical or chemical means apparent to the eye. 3. The exporting States may reserve the right to print the certificates themselves or may have them printed by approved printers. In the latter case, each certificate must include a reference to such approval. Each certificate must bear the name and address of the printer or a mark by which the printer can be identified. It shall also bear a serial number, either printed or not, by which it can be identified.

MOVEMENT CERTIFICATE

Page 208 in PDFExporter (name, full address, country)

11. CUSTOMS ENDORSEMENT

12. DECLARATION BY THE EXPORTER

Declaration certified

– I, the undersigned, declare that the goods described above meet the requisite conditions for the issue of this certificate. – [ ] Export document ( 2 )

Form ……………………………….. No ……..

Customs office ………………………………… Issuing country or territory

. Stamp

Place and date

……………………………….

. …………………………………………… Date …………………………………………..

. (Signature)

(Signature)

– (1) If goods are not packed, indicate number of articles or state 'in bulk' as appropriate. – (2) Fill in only where the regulations of the exporting country or territory so require. 13. Request for verification , to:

14. Result of verification

Verification carried out shows that this certificate ( *

– [ ] )

– [ ] was issued by the customs office indicated and that the information contained therein is accurate. does not meet the requirements as to authenticity and accuracy (see

– [ ] remarks appended). Verification of the authenticity and accuracy of this certificate is requested

………………………………………………………………….

…………………………………………………………………..

(Place and date)

(Place and date)

…………………………………….. Stamp

…………………………………….. Stamp

……………….

(Signature)

……………….

……………….

(Signature)

( * ) Insert X in the appropriate box.

NOTES

Page 209 in PDF1. Certificates must not contain erasures or words written over one another. Any alterations must be made by deleting the incorrect particulars and adding any necessary corrections.

Page 210 in PDFAny such alteration must be initialled by the person who completed the certificate and endorsed by the customs authorities of the issuing country or territory. 2. No spaces must be left between the items entered on the certificate and each item must be preceded by an item number. A horizontal line must be drawn immediately below the last item. Any unused space must be struck through in such a manner as to make any later additions impossible. 3. Goods must be described in accordance with commercial practice and with sufficient detail to enable them to be identified.

APPLICATION FOR A MOVEMENT CERTIFICATE

1. Exporter (name, full address, country)

EUR.1 No A

000.000

See notes overleaf before completing this form. 2. Application for a certificate to be used in preferential trade between

3. Consignee (name, full address, country) (optional)

and

(insert appropriate countries or groups of countries or territories)

4. Country, group of countries or territory in which the products are considered as originating

5. Country, group of countries or territory of destination

6. Transport details (optional)

7. Remarks

8. Item number; marks, numbers, number and kind of packages ( 1 ); description of goods

9. Gross mass (kg) or other measure (litres, m³, etc.) 10. Invoices

(Optional)

– (1) If goods are not packed, indicate number of articles or state 'in bulk' as appropriate.

DECLARATION BY THE EXPORTER

Page 211 in PDFI, the undersigned, exporter of the goods described overleaf,

DECLARE

that the goods meet the requisite conditions for the issue of the attached certificate;

SPECIFY

as follows the circumstances which have enabled these goods to meet the above conditions:

…………………………………………………………………………………

…………………………………………………………………………………

…………………………………………………………………………………

…………………………………………………………………………………

…………

SUBMIT

the following supporting documents ( 1 )

…………………………………………………………………………………

…………………………………………………………………………………

…………………………………………………………………………………

…………………………………………………………………………………

…………

UNDERTAKE

to submit, at the request of the appropriate authorities, any supporting evidence which these authorities may require for the purpose of issuing the attached certificate; and undertake, if required, to agree to any inspection of my accounts and to any check on the processes of manufacture of the above goods, carried out by the said authorities;

REQUEST

the issue of the attached certificate for these goods. ………………………………………..

(Place and date)

………………………………………..

(Signature)

( 1 ) For example, import documents, movement certificates, manufacturer's declarations, etc., referring to the products used in manufacture or to the goods re-exported in the same state.

ANNEX IV TO PROTOCOL No. 1

ORIGIN DECLARATION

Page 212 in PDFThe origin declaration, the text of which is given below, must be made out in accordance with the footnotes. However, the footnotes do not have to be reproduced.

English version

The exporter of the products covered by this document (customs authorisation …( 1 )) declares that, except where otherwise clearly indicated, these products are of …( 2 ) preferential origin. ……………………………………………… (3)

(Place and date)

……………………………………………… (4)

(Signature of the exporter; in addition the name of the person signing the declaration has to be indicated in clear script)

( 1 ) Where the origin declaration is made out by a registered exporter as provided for in Article 21(1), or an approved exporter within the meaning of Article 22 of this Protocol, the authorisation number of the registered or the approved exporter must be entered in this space. Where the origin declaration is not made out by a registered or an approved exporter, the words in brackets shall be omitted or the space left blank. ( 2 ) Origin of products to be indicated. ( 3 ) These indications may be omitted if the information is contained on the document itself. ( 4 ) See Article 21(5) of this Protocol. In cases where the exporter is not required to sign, the exemption of signature also implies the exemption of the name of the signatory.

SUPPLIER'S DECLARATION FOR PRODUCTS HAVING PREFERENTIAL ORIGIN STATUS

Page 213 in PDFI, the undersigned, declare that the goods listed on this document …………………( 1 ) originate in ………………( 2 ) and satisfy the rules of origin governing preferential trade between Ghana and the United Kingdom. I undertake to make available to the customs authorities, if required, evidence in support of this declaration. ……………………………………. ( 3 )

……………………………………. ( 4 )

……………………………………. ( 5 )

Note

The text above, suitably completed in conformity with the footnotes below, constitutes a supplier's declaration. The footnotes do not have to be reproduced. ( 1 ) – If only some of the goods listed on the invoice are concerned, they should be clearly indicated or marked and this marking entered on the declaration as follows: ' ………….. listed on this invoice and marked …………. were produced . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ' . – If a document other than an invoice or an annex to the invoice is used (see Article 27(5) of the Protocol), the name of the document concerned should be mentioned instead of the word ' invoice ' . – ( 2 ) The United Kingdom, a Member State of the European Union, Ghana, an OCT or another ACP State which has a preferential trade arrangement with the UK. Where Ghana, an OCT or another ACP State which has a preferential trade arrangement with the UK is given, a reference must also be made to the UK customs office holding any EUR.1 certificate(s) concerned, giving the number of the certificate(s) concerned and, if possible, the relevant customs entry number involved. – ( 3 ) Place and date. – ( 4 ) Name and function in company. – ( 5 ) Signature.

ANNEX V-B TO PROTOCOL No. 1

SUPPLIER'S DECLARATION FOR PRODUCTS NOT HAVING PREFERENTIAL ORIGIN STATUS

I, the undersigned, declare that the goods listed on this document … ……………………( 1 ) originate in ……………………… ( 2 ) and incorporate the following components or materials which do not originate in the United Kingdom, Ghana, in another ACP State which has a preferential trade arrangement with the United Kingdom, in an OCT or in the European Union for preferential trade:

………………………………………….( 3 )

…………………………………………( 5 )

… …………………………………. ( 4 )

…………………………………………………………………………………………………………

………………………………………………………………………………………………………. ( 6 )

I undertake to make available to the customs authorities, if required, evidence in support of this declaration. …………………………………………. ( 7 )

……………………………………… ( 8 )

………………………………………… ( 9 )

Note

The text above, suitably completed in conformity with the footnotes below, constitutes a supplier's declaration. The footnotes do not have to be reproduced. ( 1 )

– If only some of the goods listed on the invoice are concerned, they should be clearly indicated or marked and this marking entered on the declaration as follows: '… listed on this invoice and marked… were produced…'. – If a document other than an invoice or an annex to the invoice is used (see Article 27(5) of the Protocol), the name of the document concerned should be mentioned instead of the word 'invoice'. ( 2 ) The United Kingdom, the European Union, a Member State of the European Union, Ghana, an OCT or another ACP State that has a preferential trade arrangement with the United Kingdom. ( 3 ) The product description must be given in all cases. The description must be adequate and should be sufficiently detailed to allow the tariff classification of the goods concerned to be determined. – ( 4 ) Customs values should be given only if required. – ( 5 ) The country of origin should be given only if required. The origin to be given must be a preferential origin, all other origins should be given as 'third country'. – ( 6 ) Add the following: 'and have undergone the following processing in [the United Kingdom] [European Union Member State] [Ghana] [OCT] [other ACP State that has a preferential trade arrangement with the UK]…', along with a description of the processing carried out if this information is required. – ( 7 ) Place and date. – ( 8 ) Name and function in company. – ( 9 ) Signature.

ANNEX VI TO PROTOCOL No. 1

INFORMATION CERTIFIC

The information certificate form given in this Annex shall be used and printed in English and in accordance with the provisions of the domestic law of the

Information certificates shall be completed in English; if they are handwritten, they shall be completed in ink in block letters.

Page 214 in PDFThey shall bear a serial number, whether or not printed, by which they can be identified.

Page 215 in PDF2. The information certificate shall measure 210 x 297 mm (A4 format); a tolerance of up to plus 8 mm or minus 5 mm in the length may be allowed. The paper must be white, sized for writing, not contain mechanical pulp and weigh not less than 65 g/m2. 3. The national administrations may reserve the right to print the forms themselves or may have them printed by printers approved by them. In the latter case, each certificate shall include a reference to such approval. The forms shall bear the name and address of the printer or a mark by which the printer can be identified. 1. Supplier (1) to facilitate the issue of a

MOVEMENT CERTIFICATE

for preferential trade between the

2. Consignee (1)

THE UNITED KINGDOM

and

Ghana

3. Processor (1)

4. State in which the working or processing has been carried out

6. Customs office of importation (1)

5. For official use

7. Import document (2)

Form: ……………………………………

No ………………………………………..

Page 216 in PDFSeries: ………………………….…………………………………………

of

GOODS SENT TO THE STATE OF DESTINATION

8. Marks, numbers, number

9. Harmonized Commodity Description and Coding System number

10. Quantity (3)

and kind of packages

heading/subheading (HS heading)

11. Value (4)

IMPORTED GOODS USED

12. heading)

Harmonized Commodity Description and Coding System heading/subheading (HS

13. Country of origin

14. 15. Value (2)(5)

Quantity (3)

16. Nature of the working or processing carried out

17. Remarks

19. CONSIGNOR'S DECLARATION

Declaration certified:

I, the undersigned, declare that the information on this certificate is accurate. Document ………………………

Form……………………………

No…………. Done at ………………………

,

Customs office

………………………………..

on

Official stamp

. . ……………. ………………… ……………………………………. ………………..

Page 217 in PDF(Signature)

(Signature) (1)(2)(3)(4)(5)

See footnotes overleaf

RESULT OF VERIFICATION

The undersigned customs official requests verification of the authenticity and accuracy of this information certificate. Verification carried out by the undersigned customs official shows that this information certificate:

– (a) was issued by the customs office indicated and that the information contained therein is accurate (*) . – (b) does not meet the requirements as to authenticity and accuracy (see notes appended) (*) . Done

at…………………………………………………..

,

on

Done at…………………………………………………… , on ………………………………………………….

…………………………………………..

Official stamp

Official stamp

(Official's signature)

(Official's signature)

– (*) Delete where not applicable.

CROSS REFERENCES

1. Name of individual or business and full address. 2. Optional information. 3. Kg, hl, m³ or other measure. 4. Packaging is considered as forming a whole with the goods contained therein. However, this provision does not apply to packaging which is not of the normal type for the article packed, and which has a lasting utility value of its own, apart from its function as packaging. 5. The value must be indicated in accordance with the provisions on rules of origin.

ANNEX VII TO PROTOCOL No 1 FORM FOR APPLICATION FOR A DEROGATION

ANNEX VIII TO PROTOCOL No. 1

OVERSEAS COUNTRIES AND TERRITORIES

CONCERNING THE PRINCIPALITY OF ANDORRA

Page 220 in PDF1. Products originating in the Principality of Andorra falling under Chapters 25 to 97 of the Harmonized System shall be accepted by the United Kingdom and Ghana as originating in the European Union within the meaning of this Agreement. 2. Protocol No. 1 concerning the definition of the concept of 'originating products' and methods of administrative cooperation shall apply mutatis mutandis for the purpose of defining the originating status of the above-mentioned products.

CONCERNING THE REPUBLIC OF SAN MARINO

1. Products originating in the Republic of San Marino shall be accepted by the United Kingdom and Ghana as originating in the European Union within the meaning of this Agreement. 2. The Protocol No. 1 concerning the definition of the concept of 'originating products' and methods of administrative cooperation shall apply mutatis mutandis for the purpose of defining the originating status of the above-mentioned products.

ANNEX B

CUSTOMS DUTIES ON PRODUCTS ORIGINATING IN THE UNITED KINGDOM

1. In accordance with Article 16 of this Agreement, Ghana's liberalisation schedule for products originating in the UK imported into Ghana's territory comprises four categories of products:
– for the Category A, the liberalisation will start in 2021 to be completed in 2029. – for the Category B, which includes mainly raw material and equipment for existing and infant industries, the liberalisation will start in 2024 to be completed in 2029. – for the Category C, which includes goods with a high fiscal revenue value, the liberalisation will start in 2024 to be completed in 2029. – the products of Category D will be excluded from the scope of liberalisation. Any further liberalisation will be implemented in line with Ghana's development objectives after a period of not less than 24 years. Sensitive products in this category relate to livelihoods, food security, rural development particularly in agriculture and agriprocessing as well as infant industries products, high-revenue goods to mitigate the potential net fiscal impact and luxury goods. 2. (a) The Export Development and Investment Fund (EDIF) Levy is backed by the Export Development and Investment Fund Act 582 of 2000. It is imposed on all imports at the rate of 0.5 % CIF with the objective of generating funds to stimulate the export sector and support trade in general. This levy is not included in the base duties listed in the liberalisation schedule hereafter. 7. (b) Subject to subparagraph (c), Ghana may maintain this levy while it is applied to goods originating in the European Union. 8. (c) Ghana shall eliminate the levy on goods originating in the UK when Ghana ceases to apply the levy to goods originating in the European Union, or on 14 December 2024, whichever is sooner. 9. (d) Cooperation in respect to financial adjustment in Article 8 of this Agreement shall also apply when this levy is eliminated . 3. The tariff liberalisation schedule is summarised in the following table.

TARIFF LIBERALISATION SCHEDULE

IMPORTANT NOTE: ALL DATES IN THE SCHEDULE AND THE UPDATED MARKET COMMITMENTS LIST ARE UNDERSTOOD AS OF 1ST JANUARY OF THE CONCERNED YEAR. WITHOUT PREJUDICE TO THE GENERAL UNDERSTANDING IN THE PRECEDING SENTENCE, IN RELATION TO THE YEAR THAT THIS AGREEMENT ENTERS INTO FORCE, THE RELEVANT DATES ARE UNDERSTOOD AS OF THE DATE OF ENTRY INTO FORCE OF THIS AGREEMENT.
HS2017	Description	CET rate Category 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 0%
0101210000 – –	Pure-bred breeding animals	5%	A	5%	5%	0%		0%	0%	0%	0%	0%	0%	0%
0101290000 – – Other		10%	D	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.
0101301000 –	– Pure-bred breeding animals	5%	A	5%	5%	0%	0%	0%	0%	0%	0%	0%	0%	0%
0101309000 – – Other		10%	B	10%	10%	10%	10% 10%		10%	10%	5%	5%	5%	0%
0101900000 – Other 0102210000 – – Pure-bred	breeding animals 5%	10% D A	0%	Excl. Excl. 5%	5% 0% 0%	Excl. 0%	Excl. 0%	Excl.	Excl.	Excl.	Excl. 0%	Excl.	Excl. 0% 0%	Excl. 0%
0102290000	– Buffalo:			Excl.	Excl.		Excl.	Excl.	Excl.	Excl.		Excl.	Excl.	Excl.
0102310000	10%		D		5%	Excl.					Excl.
– – Pure-bred	breeding animals	5%	A	5%	0%	0%	Excl.	0%	0%	0%	0%	0%	0%	0%
0102390000 – – Other		10%	D	Excl.	Excl.	Excl.		Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.
0102900000 – Other		10%	B	10%	10%	10%	10%	10%	10%	10%	5%	5%	5%	0%
0103100000 – Other:		5%	A	5%	5% 0%	0%		0%	0%	0%	0%	0%	0%	0%
0103910000 – – Weighing 0103920000 – – Weighing	less than 50 kg 10% 50 kg or more 10%	D	Excl. D	Excl.	Excl. Excl. Excl. Excl. Excl.	Excl. Excl.	Excl. Excl.	Excl.	Excl.	Excl.	Excl. Excl.	Excl. Excl.	Excl.	Excl.		Excl.	Excl.
0104101000 – – Pure-bred	breeding animals	5%	A	5%	5%	0%	0%	0%	0%	0%	0%	0%	0%	0%
0104109000 – – Other		10%	A	10%	10%	5%	5%	0%	0%	0%	0%	0%	0%	0%
0104201000 – – Pure-bred	breeding animals	5%	D	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.
0104209000 – – Other		10%	D	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.
0105111000 –	– – Breeders – – Other	5%	A	5%	5%	0%	0%	0%	0%	0%	0%	0%	0%	0%
0105119000 –		10%	A	10%	10%	5%	5%	0%	0%	0%	0%	0%	0%	0%
0105120000 – – Turkeys		5%	A	5%	5%	0%	0%	0%	0%	0%	0%	0%	0%	0%
0105130000 – – Ducks 0105140000 – – Geese	5%	5%	A 0%	5%	5% 0% 0%	0%	0% 0%		0%	0%	0% 0%	0%	0%	0%			0%
0105150000 –	Other:		A	5%	5%	0%		0%				0%	0%
0105940000 – – Fowls	of the species Gallus domesticus 10%	5% D	A Excl.	5%	5% Excl. Excl. Excl. Excl.	0% Excl.	0% Excl.	0%	0%	0%	0% Excl.	0% Excl.	Excl.	0% 0% Excl.
0105990000 – – Other		10%	D	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.
0106110000 – – Primates		10%	D	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.
0106120000 – – Whales, dugongs	dolphins and porpoises (mammals of the order Cetacea); manatees and (mammals of the order Sirenia); seals, sea lions and walruses (mammals of the 10%		D	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.				Excl.
suborder	Pinnipedia)						Excl.						Excl.
0106130000	– – Camels and other camelids (Camelidae)	10%	D	Excl.	Excl.	Excl.		Excl.	Excl.	Excl.	Excl.	Excl.		Excl.
0106140000	– – Rabbits and hares	10%	D Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl. Excl.	Excl. Excl.	Excl.	Excl.	Excl.	Excl.
0106190000 – – Other 0106200000	10%	D 10%	D	Excl.	Excl. Excl. Excl.	Excl.			Excl.	Excl.	Excl. Excl.	Excl.	Excl.	Excl.
	– Birds:				Excl.	Excl.	Excl.	Excl.				Excl.		Excl. Excl.
0106310000 0106320000 – – Psittaciformes	– – Birds of prey (including parrots, parakeets, macaws and cockatoos) 10%	10%	D D Excl.	Excl.	Excl. Excl. Excl. Excl. Excl.	Excl. Excl.	Excl. Excl.	Excl.	Excl.	Excl.	Excl. Excl.	Excl.	Excl.	Excl. Excl.		Excl.	Excl.
0106330000 –	– Ostriches; emus (Dromaius novaehollandiae)	10%	D	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.		Excl.			Excl.
0106390000	– Insects:		D	Excl.		Excl.	Excl.	Excl.			Excl.	Excl.		Excl. Excl.
		10%			Excl.				Excl.	Excl.
0106410000	– – Bees	5%	D	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.		Excl.	Excl.	Excl.	Excl. Excl.
0106490000	– – Other	10%	D	Excl.	Excl.	Excl.	Excl.		Excl.		Excl.		Excl.	Excl. Excl.
0106900000	Other			Excl.						Excl.				Excl.
	–	10%	D					Excl.			Excl.
0201100000
			D										Excl.
0201200000	cuts with bone in
			D											Excl.
	Other										Excl.
	– Carcases and half-carcases													Excl.
					Excl.			Excl.		Excl.		Excl.
						Excl.	Excl.		Excl.
				Excl.						Excl.
		35%			Excl.								Excl.		Excl.
						Excl.
					Excl.
–		35%				Excl.
				Excl.
								Excl.					Excl.
			Excl.	Excl.				Excl.
				Excl.		Excl.
					Excl. Excl. Excl.
HS2017 Description	CET rate Category 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 Excl. Excl. Excl. Excl. Excl. Excl.	CET rate Category 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 Excl. Excl. Excl. Excl. Excl. Excl.	CET rate Category 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 Excl. Excl. Excl. Excl. Excl. Excl.	CET rate Category 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 Excl. Excl. Excl. Excl. Excl. Excl.	CET rate Category 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 Excl. Excl. Excl. Excl. Excl. Excl.	CET rate Category 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 Excl. Excl. Excl. Excl. Excl. Excl.	CET rate Category 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 Excl. Excl. Excl. Excl. Excl. Excl.	CET rate Category 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 Excl. Excl. Excl. Excl. Excl. Excl.	CET rate Category 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 Excl. Excl. Excl. Excl. Excl. Excl.	CET rate Category 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 Excl. Excl. Excl. Excl. Excl. Excl.	CET rate Category 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 Excl. Excl. Excl. Excl. Excl. Excl.	CET rate Category 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 Excl. Excl. Excl. Excl. Excl. Excl.	CET rate Category 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 Excl. Excl. Excl. Excl. Excl. Excl.
Boneless	D	35%				Excl.				Excl.	Excl.
0201300000 – 0202100000 – Carcases and half-carcases	35% D

Page 221 in PDF

	Excl.		Excl. Excl.	Excl.	Excl. Excl.	Excl.	Excl. Excl.	Excl. Excl.	Excl. Excl.
0202200000 – Other cuts with bone in	35% D		Excl.		Excl.	Excl. Excl.	Excl. Excl.	Excl.	Excl. Excl.	Excl.	Excl. Excl.
0202300000 – Boneless	35% D		Excl.	Excl.		Excl. Excl.		Excl.	Excl.	Excl. Excl.	Excl. Excl.
0203110000 – – Carcases and half-carcases	35%	D	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl. Excl.	Excl. Excl.
– – Hams, shoulders and cuts thereof, with bone in	35%	D	Excl.		Excl.	Excl. Excl.	Excl.	Excl.	Excl. Excl.	Excl. Excl.	Excl. Excl. Excl.
0203120000 0203190000 – Frozen:	35%	D	Excl.	Excl.		Excl. Excl.	Excl.	Excl.	Excl.	Excl.	Excl.
0203210000 – – Carcases and half-carcases	35%	D	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl. Excl.	Excl. Excl.
0203220000 – – Hams, shoulders and cuts thereof, with bone in	35%	D	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl. Excl.	Excl. Excl.
0203290000 – – Other	35%	D	Excl.	Excl.		Excl. Excl.	Excl.	Excl.	Excl. Excl.	Excl.	Excl. Excl.
– Other meat of sheep, fresh or chilled:	35%	D	Excl.	Excl.		Excl. Excl.	Excl.	Excl.	Excl.	Excl. Excl.	Excl. Excl.

	Excl.		Excl. Excl.	Excl.	Excl. Excl.	Excl.	Excl. Excl.	Excl. Excl.	Excl. Excl.
0202200000 – Other cuts with bone in	35% D		Excl.		Excl.	Excl. Excl.	Excl. Excl.	Excl.	Excl. Excl.	Excl.	Excl. Excl.
0204100000 0204210000 – – Carcases and half-carcases	35% D		Excl.	Excl.		Excl. Excl.	Excl.	Excl. Excl.	Excl.	Excl.	Excl. Excl.
0204220000 – – Other cuts with bone in 0204230000 – – Boneless	35%	D	Excl.	Excl.	Excl.	Excl. Excl. Excl.	Excl. Excl.	Excl.	Excl.	Excl. Excl.
0204300000 – Other meat of sheep, frozen: 0204410000	35% 35%	D	D Excl.	Excl.	Excl.	Excl.	Excl.	Excl. Excl.	Excl. Excl.	Excl. Excl.	Excl. Excl. Excl. Excl.
– – Carcases and half-carcases 0204420000 – – Other cuts with bone in	35%	D	Excl.				Excl.	Excl.	Excl.	Excl. Excl.	Excl. Excl.
0204430000 – – Boneless	35%	D	Excl.	Excl. Excl.	Excl.	Excl. Excl. Excl.	Excl.	Excl.	Excl.	Excl. Excl.	Excl. Excl.
0204500000 – Meat of goats 0205000000 Meat of horses, asses, mules	35%	D	Excl.	Excl.		Excl.	Excl.	Excl.	Excl.	Excl. Excl.	Excl. Excl.
or hinnies, fresh, chilled or frozen 0206100000 – Of bovine animals, frozen:	20%		D Excl.	Excl.		Excl. Excl. Excl.	Excl.	Excl. Excl.	Excl.	Excl.	Excl. Excl.

	Excl.		Excl. Excl.	Excl.	Excl. Excl.	Excl.	Excl. Excl.	Excl. Excl.	Excl. Excl.
0202200000 – Other cuts with bone in	35% D		Excl.		Excl.	Excl. Excl.	Excl. Excl.	Excl.	Excl. Excl.	Excl.	Excl. Excl.
0206210000 – – Tongues	35%	D	Excl.		Excl.	Excl. Excl.	Excl.	Excl.	Excl.	Excl. Excl.	Excl. Excl.
0206220000 – – Livers	35%	D	Excl.		Excl.	Excl. Excl.	Excl.	Excl.	Excl.	Excl. Excl. Excl.	Excl. Excl.
0206290000 – – Other	35% D	D					Excl.	Excl.	Excl. Excl.	Excl.	Excl. Excl.
0206300000 – Of swine, frozen:			Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl. Excl.
0206410000 – – Livers 0206490000 – – Other	35%	D	Excl. Excl.	Excl. Excl.	Excl. Excl.	Excl. Excl.	Excl. Excl.	Excl. Excl. Excl.	Excl. Excl. Excl.

Page 222 in PDF

Excl. Excl.	Excl. Excl. Excl. Excl.
Other, fresh or chilled	35% D			Excl.		Excl.		Excl.		Excl.	Excl.
0206800000 –	35%	D	Excl.			Excl.	Excl.	Excl.	Excl.		Excl.
0206900000 – Other, frozen	35%		D Excl.	Excl.		Excl. Excl.	Excl.	Excl.	Excl.	Excl.	Excl.
0207110000 – – Not cut in pieces, fresh or chilled	35% D		Excl.	Excl.	Excl.	Excl.	Excl.	Excl.		Excl. Excl.	Excl. Excl.
0207120000 – – Not cut in pieces, frozen	35%	D	Excl.	Excl.			Excl.			Excl.	Excl.
0207130000 – – Cuts and offal, fresh or chilled	35%	D	Excl.	Excl.		Excl. Excl. Excl. Excl.	Excl. Excl.	Excl. Excl.	Excl. Excl. Excl. Excl.	Excl. Excl.	Excl. Excl. Excl.
0207140000 – Of turkeys:	35%	D	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl. Excl.	Excl.	Excl. Excl. Excl.
0207240000 – – Not cut in pieces, fresh or chilled	35%	D	Excl. Excl.	Excl.		Excl. Excl.	Excl.	Excl.	Excl. Excl.	Excl.	Excl. Excl.
0207250000 – – Not cut in pieces, frozen	35%	D	Excl.	Excl.	Excl.	Excl. Excl.	Excl.	Excl. Excl.	Excl.	Excl. Excl.	Excl. Excl.
0207260000 – – Cuts and offal, fresh or chilled						Excl. Excl.	Excl.	Excl.		Excl.	Excl.

Excl. Excl.	Excl. Excl. Excl. Excl.
Other, fresh or chilled	35% D			Excl.		Excl.		Excl.		Excl.	Excl.
0207270000 – Of ducks:	35% 35%	D	D Excl.	Excl.		Excl. Excl.	Excl.	Excl.	Excl. Excl. Excl.	Excl.	Excl. Excl.
0207410000 – – Not cut in pieces, fresh or chilled	35%		D Excl.	Excl.		Excl. Excl.	Excl.	Excl.	Excl.	Excl. Excl.	Excl. Excl. Excl.
0207420000 – – Not cut in pieces, frozen	35%	D	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.		Excl.	Excl.
– Fatty livers, fresh or chilled	35%	D	Excl.	Excl.					Excl.	Excl.	Excl.
0207430000 –			Excl.		Excl.	Excl.				Excl. Excl.
– – Other, fresh or chilled				Excl.		Excl.	Excl.
0207440000 – Of geese:	35%		D		Excl.	Excl.	Excl.	Excl.			Excl. Excl. Excl. Excl.
0207450000			Excl.	Excl.		Excl.	Excl.	Excl. Excl.	Excl.	Excl. Excl.	Excl. Excl.
HS2017	Description	CET rate Category	CET rate Category	2019	2020	2021	2022	2023	2024	2025	2026	2027	2028 2029
0207510000 –	– Not cut in pieces, fresh or chilled	35%	D	Excl.	Excl.	Excl.	Excl.	Excl.		Excl.	Excl.	Excl.	Excl. Excl. Excl.

Excl. Excl.	Excl. Excl. Excl. Excl.
Other, fresh or chilled	35% D			Excl.		Excl.		Excl.		Excl.	Excl.
0207520000	– – Not cut in pieces, frozen	35%	D	Excl.	Excl. Excl.	Excl.	Excl.	Excl.	Excl. Excl.	Excl.	Excl.	Excl.	Excl. Excl.
0207530000	– – Fatty livers, fresh or chilled	35%	D	Excl.		Excl.	Excl.	Excl. Excl.	Excl.	Excl.	Excl.	Excl.	Excl.
0207540000	– – Other, fresh or chilled	35%	D	Excl.	Excl.	Excl.	Excl.		Excl.	Excl.	Excl.	Excl.	Excl. Excl.
0207600000	0207550000 – – Other, frozen	35%	D	Excl. Excl.	Excl. Excl.	Excl.	Excl.		Excl. Excl.	Excl.	Excl.	Excl. Excl.	Excl. Excl. Excl.
0208100000	– Of rabbits or hares	20%	D	Excl.	Excl.	Excl.		Excl.		Excl.	Excl.	Excl.	Excl.
0208300000 – –	Of primates Of	20%	D	Excl. Excl.		Excl.	Excl.	Excl. Excl.	Excl.		Excl.	Excl.	Excl. Excl.
0208400000	whales, dolphins and porpoises (mammals of the order Cetacea); of manatees and dugongs (mammals of the order Sirenia); of seals, sea lions and walruses (mammals of the suborder Pinnipedia)	20%	D		Excl.	Excl.	Excl.		Excl.	Excl.	Excl.	Excl.	Excl. Excl.
0208500000 –	Of reptiles (including snakes and turtles)	20%	D	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl. Excl.

Excl. Excl.	Excl. Excl. Excl. Excl.
Other, fresh or chilled	35% D			Excl.		Excl.		Excl.		Excl.	Excl.
0208600000 –	camels and other camelids (Camelidae)	20%	D	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl. Excl.
0208900000 –	Of Other	20%	D	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl. Excl.
0209100000 –	Of pigs	20%	D	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl. Excl.
0209900000 –	Other

Page 223 in PDF

20%	D	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl. Excl.
0210110000 – –	Hams, shoulders and cuts thereof, with bone in	20%	D	Excl.	Excl.	Excl. Excl.	Excl.	Excl. Excl.	Excl.	Excl. Excl.	Excl. Excl.	Excl. Excl.	Excl. Excl. Excl.
0210120000 – – Bellies	(streaky) and cuts thereof	20%	D	Excl.	Excl.		Excl.		Excl. Excl.	Excl.	Excl.		Excl.
0210190000 – – –	Other	20%	D	Excl.	Excl. Excl. Excl.	Excl.	Excl. Excl.	Excl. Excl.	Excl.	Excl.	Excl.	Excl. Excl.	Excl. Excl. Excl. Excl.
0210200000 0210910000 – – Of – – Of	Other, including edible flours and meals of meat or meat offal: primates	35% 20%	D D	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.		Excl. Excl.
0210920000	whales, dolphins and porpoises (mammals of the order Cetacea); of manatees and dugongs (mammals of the order Sirenia); of seals, sea lions and walruses (mammals of the suborder Pinnipedia)	20%		Excl. Excl.	Excl.	Excl.		Excl. Excl.	Excl.	Excl.	Excl.	Excl. Excl.	Excl. Excl.
0210930000	reptiles (including snakes and turtles)	20%	D D	Excl.	Excl.	Excl.	Excl. Excl.		Excl.	Excl.	Excl. Excl.	Excl.	Excl. Excl. Excl.
0210990000	– – Of – – Other	20%	D	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.		Excl.	Excl.
0301110000	– – Freshwater fish	10%	D	Excl.	Excl.		Excl.	Excl.		Excl.	Excl.	Excl.	Excl. Excl.

20%	D	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl. Excl.
0210110000 – –	Hams, shoulders and cuts thereof, with bone in	20%	D	Excl.	Excl.	Excl. Excl.	Excl.	Excl. Excl.	Excl.	Excl. Excl.	Excl. Excl.	Excl. Excl.	Excl. Excl. Excl.
0301190000	Other live fish:	10%	D	Excl.	Excl.		Excl.	Excl. Excl.	Excl. Excl.	Excl.	Excl.	Excl.	Excl. Excl.
0301911000	– – – Young fish (fish fingerlings)			Excl.		Excl.	Excl.	Excl. Excl.	Excl.	Excl.	Excl.	Excl. Excl.	Excl.
0301921000	– – – Young fish (fish	5%	B	10%		10%		10%				0%	0%
0301931000	0301929000 – – – Other			5%	5%	5%	5%	5%	0%			5%	0%
0301941000	– – – Young fish (fish fingerlings)	5%	B D	Excl.	10% Excl.	10% Excl.	10% Excl.	10% Excl.	10% Excl.	10% Excl.	5% Excl.	5% Excl.	5% 0% Excl. Excl.
0301949000 – –	– Other	10%	D	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl. Excl.
0301951000	– – – Young fish (fish fingerlings)	5%	D	Excl.	Excl.	Excl.	Excl.	Excl.		Excl.	Excl.	Excl.	Excl. Excl.
0301959000	– – – Other	10%	D	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl. Excl.	Excl.	Excl. Excl.
0301991000	– – – Young fish (fish fingerlings)	5%	A	5%	5%	0%	0%	0%	0%		0%	0%	0% 0%

20%	D	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl. Excl.
0210110000 – –	Hams, shoulders and cuts thereof, with bone in	20%	D	Excl.	Excl.	Excl. Excl.	Excl.	Excl. Excl.	Excl.	Excl. Excl.	Excl. Excl.	Excl. Excl.	Excl. Excl. Excl.
0301999000	– – – Other			10%				10%		0%	5%
0302110000 –	– Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster)	10%	D		Excl.	Excl.						Excl.	Excl.
HS2017	Description	CET rate Category 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029	CET rate Category 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029	CET rate Category 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029	CET rate Category 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029	CET rate Category 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029	CET rate Category 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029	CET rate Category 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029	CET rate Category 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029	CET rate Category 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029	CET rate Category 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029	CET rate Category 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029	CET rate Category 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029	CET rate Category 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029	CET rate Category 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029	CET rate Category 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029

20%	D	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl. Excl.
0210110000 – –	Hams, shoulders and cuts thereof, with bone in	20%	D	Excl.	Excl.	Excl. Excl.	Excl.	Excl. Excl.	Excl.	Excl. Excl.	Excl. Excl.	Excl. Excl.	Excl. Excl. Excl.
0302130000	– – Pacific salmon (Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tshawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus)	10%	D	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl. Excl.	Excl.	Excl.	Excl.	Excl.
0302140000	– – Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho)	10%	D	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.		Excl.	Excl.	Excl.	Excl.
0302190000	– Flat fish (Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae and Citharidae), excluding edible fish offal of subheadings 0302.91 to 0302.99:	10%	D	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.
0302210000 –	– Halibut (Reinhardtius hippoglossoides, Hippoglossus hippoglossus, Hippoglossus stenolepis) –	10%	D	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.
0302220000 –	Plaice (Pleuronectes platessa)	10%	B	10%	10%	10%	10%	10%	10%		10%	5% 5%	5%	0%	0%

20%	D	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl. Excl.
0210110000 – –	Hams, shoulders and cuts thereof, with bone in	20%	D	Excl.	Excl.	Excl. Excl.	Excl.	Excl. Excl.	Excl.	Excl. Excl.	Excl. Excl.	Excl. Excl.	Excl. Excl. Excl.
0302230000 – –	Sole (Solea spp.)	10%	B	10%	10%	10%	10%	10%	10%		10% 5%	5%	5% 0%
0302240000 – –	Turbots (Psetta maxima)	10%	D	Excl.	Excl.	Excl.	Excl. Excl.	Excl.		Excl.	Excl.	Excl.	Excl.	Excl.	Excl.
0302290000 –	Tunas (of the genus Thunnus), skipjack or stripe-bellied bonito (Euthynnus (Katsuwonus) pelamis), excluding edible fish offal of subheadings 0302.91 to 0302.99:	10%	D	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.
0302310000 – –	Albacore or longfinned tuna (Thunnus alalunga)	10%	B	10%	10%	10%	10%	10%	10%	10%	5%	5%	5%	0%	0%
0302320000 – –	Yellowfin tuna (Thunnus albacares)	10%	D	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.
0302330000 – –	Skipjack or stripe-bellied bonito	10%	B	10%	10% 10%	10% 10%	10%	10%	10% 10%	10% 10%	5%	5%	5% 0% 5%	0%	0%
0302340000 – – Bigeye tuna (Thunnus obesus) 0302350000	–	10%	B B	10%	10%	10%	10%	10%	10%	10%	5% 5% 5%	5%	5%	0%	0%

20%	D	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl. Excl.
0210110000 – –	Hams, shoulders and cuts thereof, with bone in	20%	D	Excl.	Excl.	Excl. Excl.	Excl.	Excl. Excl.	Excl.	Excl. Excl.	Excl. Excl.	Excl. Excl.	Excl. Excl. Excl.
– – – Southern bluefin tuna (Thunnus maccoyii)	Atlantic and Pacific bluefin tuna (Thunnus thynnus, Thunnus orientalis)	10% 10% 10%	10% B		10%	10% 10%	10%	10%				5%	5%
0302360000 –	Herrings (Clupea harengus, Clupea pallasii), anchovies (Engraulis spp.), sardines (Sardina pilchardus, Sardinops spp.), sardinella (Sardinella spp.), brisling or sprats (Sprattus sprattus), mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus), Indian mackerels (Rastrelliger spp.), seerfishes (Scomberomorus spp.), jack and horse			10%					10%	10%	5%

Page 224 in PDF

	0%	0%
0302390000	mackerel (Trachurus spp.), jacks, crevalles (Caranx spp.), cobia (Rachycentron canadum), silver pomfrets (Pampus spp.), Pacific saury (Cololabis saira), scads (Decapterus spp.), capelin (Mallotus villosus), swordfish (Xiphias gladius), Kawakawa (Euthynnus affinis), bonitos (Sarda spp.), marlins, sailfishes, spearfish (Istiophoridae), excluding edible fish offal of subheadings 0302.91 to 0302.99:	10%	B	10%	10%	10%	10%	10%	10% 10%	5%	5%		5%		0%
0302410000 – – Herrings (Clupea harengus, Clupea pallasii)	10% B (Engraulis spp.)	10% 10% 10%			Excl.		Excl. Excl.		10%	Excl.				Excl.	Excl.
0302420000 – –	Sardines (Sardina pilchardus, Sardinops spp.), sardinella (Sardinella spp.), brisling or sprats (Sprattus sprattus)	Excl. 10%	D				Excl.				5%	5%	5%	0%	0%
0302430000 – –		Excl.		Excl.		Excl.	Excl.	Excl.		Excl. Excl.	Excl.		Excl.	Excl.	Excl.
0302440000 – –	Mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus)	10% Excl.	D		Excl. Excl.	Excl.	Excl.	Excl. Excl.	Excl.	Excl.		Excl.	Excl.
0302450000 – –	Jack and horse mackerel (Trachurus spp.)	10%	D	Excl.					Excl.		Excl.		Excl.
0302460000 – –	Cobia (Rachycentron canadum)		D	Excl.	Excl.	Excl.	Excl.	Excl.			Excl.	Excl.	Excl.	Excl.	Excl.

	0%	0%
0302390000	mackerel (Trachurus spp.), jacks, crevalles (Caranx spp.), cobia (Rachycentron canadum), silver pomfrets (Pampus spp.), Pacific saury (Cololabis saira), scads (Decapterus spp.), capelin (Mallotus villosus), swordfish (Xiphias gladius), Kawakawa (Euthynnus affinis), bonitos (Sarda spp.), marlins, sailfishes, spearfish (Istiophoridae), excluding edible fish offal of subheadings 0302.91 to 0302.99:	10%	B	10%	10%	10%	10%	10%	10% 10%	5%	5%		5%		0%
0302470000 – Macrouridae, Melanonidae, offal of subheadings	D	10%		Excl.	Excl.	Excl.	Excl.	Excl.			Excl.
0302490000	Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Merlucciidae, Moridae and Muraenolepididae, excluding edible fish 0302.91 to 0302.99:		B		Excl.			Excl.	Excl.	Excl.			Excl.	Excl.	Excl.
0302510000 – – 0302530000	Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus) 10%	10% 10% 10%	10% B	10%		10% 10%	Excl.		10%	10%	5% 5%	Excl.	5%		0%
0302520000 – – Haddock (Melanogrammus aeglefinus)	10% (Pollachius virens)	10% 10%	B	10%		10%	10%				5%	5%	0%

Page 225 in PDF

							5% 5%
											Excl.
0302550000	Alaska pollock (Theragra chalcogramma)											Excl.
0302540000
Excl. Excl.					0%	0%	0%	0%	0%	0%	0%	0%	0%	0%	0%
HS2017	Description	CET rate Category 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 D Excl. Excl. Excl. Excl. Excl. Excl.	CET rate Category 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 D Excl. Excl. Excl. Excl. Excl. Excl.	CET rate Category 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 D Excl. Excl. Excl. Excl. Excl. Excl.	CET rate Category 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 D Excl. Excl. Excl. Excl. Excl. Excl.	CET rate Category 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 D Excl. Excl. Excl. Excl. Excl. Excl.	CET rate Category 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 D Excl. Excl. Excl. Excl. Excl. Excl.	CET rate Category 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 D Excl. Excl. Excl. Excl. Excl. Excl.	CET rate Category 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 D Excl. Excl. Excl. Excl. Excl. Excl.	CET rate Category 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 D Excl. Excl. Excl. Excl. Excl. Excl.	CET rate Category 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 D Excl. Excl. Excl. Excl. Excl. Excl.	CET rate Category 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 D Excl. Excl. Excl. Excl. Excl. Excl.	CET rate Category 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 D Excl. Excl. Excl. Excl. Excl. Excl.	CET rate Category 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 D Excl. Excl. Excl. Excl. Excl. Excl.

							5% 5%
											Excl.
0302560000	– – Blue whiting (Micromesistius poutassou, Micromesistius australis)	10%						Excl.	Excl.	Excl.	Excl.		Excl.
0302590000 0302710000	spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads (Channa spp.), excluding edible fish offal of subheadings 0302.91 to 0302.99: – – Tilapias (Oreochromis spp.)	10% 10%	D D	Excl.	Excl. Excl. Excl.	Excl. Excl.	Excl. Excl. Excl. Excl.	Excl. Excl.	Excl. Excl.	Excl. Excl.	Excl. Excl.	Excl. Excl.	Excl. Excl.
0302720000	– – Carp (Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys												Excl.
0302730000	spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.)	10%	D	Excl.	Excl.	Excl.	Excl. Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl. 0%
0302740000	– – Eels (Anguilla spp.)	10%	B

Page 226 in PDF

	10% 10%	10%	10% 10%	10%	10%	5%	5%	5%	Excl.
0302790000	– Other fish, excluding edible fish offal of subheadings 0302.91 to 0302.99: – – Dogfish and other sharks	10% 10%	D D		Excl. Excl. Excl. Excl.	Excl. Excl.	Excl. Excl. Excl. Excl.	Excl. Excl.	Excl. Excl.	Excl. Excl.	Excl. Excl.	Excl. Excl.	Excl.
0302810000 0302820000	– – Rays and skates (Rajidae)	10%	D	Excl.	Excl.	Excl. Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.
0302830000	– – Toothfish (Dissostichus spp.)	10%	D	Excl.	Excl.	Excl.	Excl. Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.
0302840000	– – Sea bass (Dicentrarchus spp.) – – Sea bream (Sparidae)	10% 10%	D		Excl. Excl. Excl.	Excl. Excl.	Excl. Excl.	Excl.	Excl.	Excl. Excl.	Excl. Excl.	Excl.	Excl.
0302850000			D	Excl.		Excl.	Excl.	Excl.	Excl.			Excl.	Excl.
0302890000	– Livers, roes, milt, fish fins, heads, tails, maws and other edible fish offal: – milt	10%	D	Excl.	Excl.	Excl.	Excl. Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.
0302910000	– Livers, roes and –	10%		B	10% 10%	10%	10% 10%	10%	10%	5%	5%	5%	0%
0302920000	– Shark fins	10% 10%	D D		Excl. Excl. Excl. Excl.	Excl. Excl.	Excl. Excl. Excl.	Excl. Excl.	Excl.	Excl.	Excl.	Excl.	Excl.

	10% 10%	10%	10% 10%	10%	10%	5%	5%	5%	Excl.
0302790000	– Other fish, excluding edible fish offal of subheadings 0302.91 to 0302.99: – – Dogfish and other sharks	10% 10%	D D		Excl. Excl. Excl. Excl.	Excl. Excl.	Excl. Excl. Excl. Excl.	Excl. Excl.	Excl. Excl.	Excl. Excl.	Excl. Excl.	Excl. Excl.	Excl.
0302990000	– – Other	10%		B	10% 10%	10%	Excl. 10% 10%	10%	Excl. 10%	Excl. 5%	Excl. 5%	Excl. 5%	Excl. 0%
0303110000	– – Sockeye salmon (red salmon) (Oncorhynchus nerka)				10%				10%	5%	5%	5%	0%
0303120000	– – Other Pacific salmon (Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tshawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus)	10%	B		10%	10% 10%	10%	10%	10%	5%	5%	5%
0303130000	– – Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho)	10%	B	10%	10%	10%	10% 10%	10%					0%
0303140000	– – Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster)	10%	D		Excl. Excl.	Excl.	Excl. Excl.	Excl.	Excl.	Excl.	Excl.	Excl.
0303230000	– – Tilapias (Oreochromis spp.) – Catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.)				Excl. Excl. Excl.	Excl. Excl.	Excl.		Excl. Excl.	Excl.	Excl.	Excl.	Excl.
0303240000		10%

Page 227 in PDF

	Excl.
	– – Carp (Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti,	10%				Excl.	Excl. Excl.	Excl.	Excl.		Excl.	Excl.	Excl.
0303250000	spp., Leptobarbus hoeveni, Megalobrama spp.)		D		Excl.					Excl.
HS2017	Description	CET rate	Category	2020	2019 2022	2021	2023		2024	2025	2027 2028	2029	2029	2029	2029	2029	2029	2029	2029	2029	2029	2029
0303290000 –	Flat fish (Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae and Citharidae), excluding edible fish offal of subheadings 0303.91 to 0303.99:	10%	D	Excl.	Excl. Excl.	Excl.	Excl.	Excl.	Excl.	2026 Excl.	Excl. Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.
0303310000	– – Halibut (Reinhardtius hippoglossoides, Hippoglossus hippoglossus, Hippoglossus stenolepis)	10%	B	10%	10% 10%	10%	10%	10%	10%	5%	5% 5%	0%	0%	0%	0%	0%	0%	0%	0%	0%	0%	0%
0303320000 –	– Plaice (Pleuronectes platessa)	10%	A	10%	10% 5%	5%	0%	0%	0%	0%	0% 0%	0%	0%	0%	0%	0%	0%	0%	0%	0%	0%	0%
0303330000	– – Sole (Solea spp.)	10%	B	10%	10%	10%	10%	10%	10%	10% 5%	5%	0%	0%	0%	0%	0%	0%	0%	0%	0%	0%	0%

	Excl.
	– – Carp (Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti,	10%				Excl.	Excl. Excl.	Excl.	Excl.		Excl.	Excl.	Excl.
0303340000	– – Turbots (Psetta maxima)	10%	D	Excl.	Excl. Excl.	Excl.	Excl.		Excl.	Excl. Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.
0303390000 –	Tunas (of the genus Thunnus), skipjack or stripe-bellied bonito (Euthynnus (Katsuwonus) pelamis), excluding edible fish offal of subheadings 0303.91 to 0303.99: –	10%	D	Excl.	Excl. Excl.	Excl.	Excl.	Excl.		Excl. Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.
0303410000 –	Albacore or longfinned tuna (Thunnus alalunga)	10%	B	10% 10%	10% 10%		10% 5%		10%	10%	5%	0%	0%	0%	0%	0%	0%	0%	0%	0%	0%	0%
0303420000 –	– Yellowfin tuna (Thunnus albacares)	10%	D	Excl.	Excl. Excl.	Excl.	Excl. Excl.	Excl.		Excl.	Excl.	Excl. Excl.	Excl. Excl.	Excl. Excl.	Excl. Excl.	Excl. Excl.	Excl. Excl.	Excl. Excl.	Excl. Excl.	Excl. Excl.	Excl. Excl.	Excl. Excl.

	Excl.
	– – Carp (Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti,	10%				Excl.	Excl. Excl.	Excl.	Excl.		Excl.	Excl.	Excl.
0303430000 –	– Skipjack or stripe-bellied bonito	10%	D	Excl.	Excl. Excl.	Excl.	Excl. Excl.		Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.
0303440000 –	– Bigeye tuna (Thunnus obesus)	10%	B	10%	10% 10%	10%	10% 5%	10%	10%		5%	0%	0%	0%	0%	0%	0%	0%	0%	0%	0%	0%
0303450000 –	– Atlantic and Pacific bluefin tuna (Thunnus thynnus, Thunnus orientalis)	10%	B	10%	10% 10%	10%	10% 5%	10%		10%	5% 5%	0%	0%	0%	0%	0%	0%	0%	0%	0%	0%	0%
0303460000 –	– Southern bluefin tuna (Thunnus maccoyii)	10%	B	10%	10% 10%	10%	10% 5%	10%		10%	5% 5%	0%	0%	0%	0%	0%	0%	0%	0%	0%	0%	0%
0303490000	canadum),	10%	D	Excl.	Excl.	Excl.			Excl.			Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.
0303510000 – –	– Herrings (Clupea harengus, Clupea pallasii) – Sardines (Sardina pilchardus, Sardinops spp.), sardinella (Sardinella spp.), brisling or	10%	D	Excl. Excl. Excl. Excl.	Excl.	Excl.	Excl. Excl.	Excl. Excl.	Excl.

	Excl.
	– – Carp (Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti,	10%				Excl.	Excl. Excl.	Excl.	Excl.		Excl.	Excl.	Excl.
0303530000 0303540000	– Mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus)				Excl.			Excl.		Excl.	Excl.	Excl. Excl.	Excl. Excl.	Excl. Excl.	Excl. Excl.	Excl. Excl.	Excl. Excl.	Excl. Excl.	Excl. Excl.	Excl. Excl.	Excl. Excl.	Excl. Excl.
– 0303550000 –	– Jack and horse mackerel (Trachurus spp.)	10% 10%	D D	Excl. Excl. Excl. Excl.	Excl. Excl. Excl.	Excl.	Excl. Excl. Excl. Excl.	Excl. Excl. Excl.		Excl.	Excl.	Excl. Excl. Excl. Excl.	Excl. Excl. Excl. Excl.	Excl. Excl. Excl. Excl.	Excl. Excl. Excl. Excl.	Excl. Excl. Excl. Excl.	Excl. Excl. Excl. Excl.	Excl. Excl. Excl. Excl.	Excl. Excl. Excl. Excl.	Excl. Excl. Excl. Excl.	Excl. Excl. Excl. Excl.	Excl. Excl. Excl. Excl.
0303560000 –	– Cobia (Rachycentron canadum)	10%	D	Excl.	Excl. Excl.	Excl.	Excl. Excl.	Excl.		Excl.	Excl.	Excl. Excl.	Excl. Excl.	Excl. Excl.	Excl. Excl.	Excl. Excl.	Excl. Excl.	Excl. Excl.	Excl. Excl.	Excl. Excl.	Excl. Excl.	Excl. Excl.

	Excl.
	– – Carp (Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti,	10%				Excl.	Excl. Excl.	Excl.	Excl.		Excl.	Excl.	Excl.
0303570000 – –	Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae,		D	Excl.	Excl. Excl.	Excl.	Excl.			Excl.	Excl.	Excl. Excl.	Excl. Excl.	Excl. Excl.	Excl. Excl.	Excl. Excl.	Excl. Excl.	Excl. Excl.	Excl. Excl.	Excl. Excl.	Excl. Excl.	Excl. Excl.
0303630000	0303.91 to 0303.99: – – Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus)			10%	10% 10%	10%	10% 5%		10%			Excl. Excl.	Excl. Excl.	Excl. Excl.	5%	Excl. Excl.	Excl. Excl.	Excl. Excl.	Excl. Excl.	Excl. Excl.	Excl. Excl.	Excl. Excl.
0303640000	– – Haddock (Melanogrammus aeglefinus)	10%	B			10%	10%		10%
0303650000	– – Coalfish (Pollachius virens)	10%	D	Excl.	10%		5%			10%		0%	0%	5%	5%	0%	0%	0%	0%	0%	0%	0%
0303660000		10%		Excl.	Excl.	Excl. Excl. Excl.	Excl. Excl.			Excl.	Excl. Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.
0303670000

Page 228 in PDF

	D		Excl. Excl.	Excl. Excl.	Excl. Excl.			Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.
0303680000 – 0303690000 –	– Blue whiting (Micromesistius poutassou, Micromesistius australis) Other fish, excluding edible fish offal of subheadings 0303.91 to 0303.99:	10%	D	Excl.	Excl. Excl.	Excl.	Excl. Excl.	Excl.		Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.
0303810000		10%	D	Excl.	Excl. Excl.	Excl.	Excl. Excl.	Excl.		Excl.	Excl.
0303820000	Rays and skates (Rajidae)		D			10%
0303830000	Toothfish	10%									Excl. Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.
HS2017	Description	CET rate	Category	2019	2020 2021	2022 2023	2024		2025	2026 5%	2028 2029
0303840000	– – Sea bass (Dicentrarchus spp.)	10%	B	10%	10%	10% 10%				2027	5% 0%
0303890000	– Livers, roes, milt, fish fins, heads, tails, maws and other edible fish offal:	10%	D	Excl.	Excl.	Excl. Excl.	Excl.	10% Excl.	10% Excl.	5% Excl.	Excl. Excl. Excl.
0303910000	– – Livers, roes and milt – – Shark fins	20% 20%	D B	Excl. 20%	Excl. 20%	Excl. Excl.	Excl.	Excl.	Excl. 10%	Excl. 10%	Excl. 5% 0%

	D		Excl. Excl.	Excl. Excl.	Excl. Excl.			Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.
0303680000 – 0303690000 –	– Blue whiting (Micromesistius poutassou, Micromesistius australis) Other fish, excluding edible fish offal of subheadings 0303.91 to 0303.99:	10%	D	Excl.	Excl. Excl.	Excl.	Excl. Excl.	Excl.		Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.
0303920000 0303990000	– – Other	20%	D	Excl.	Excl.	20% Excl.	20% Excl.	20% Excl.	20% Excl. Excl.	Excl.	Excl. Excl.
0304310000	– – Tilapias (Oreochromis spp.)		D	Excl.	Excl.	Excl.	Excl.		Excl. Excl.	Excl.	Excl. Excl.
0304320000	– Catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.)	20%	D	Excl.	Excl.	Excl. Excl.	Excl.	Excl.	Excl. Excl.	Excl.	Excl. Excl.
0304330000	– Nile perch (Lates niloticus)	20%	D		Excl.	Excl. Excl.	Excl.			Excl.	Excl. Excl.
0304390000	– Fresh or chilled fillets of other	20%	D	Excl. Excl.	Excl.	Excl. Excl.		Excl. Excl. Excl.	Excl. Excl.	Excl.	Excl. Excl.
0304410000		20%			Excl. Excl.	Excl. Excl.	Excl.	Excl. Excl.	Excl.	Excl.	Excl. Excl. Excl.

	D		Excl. Excl.	Excl. Excl.	Excl. Excl.			Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.
0303680000 – 0303690000 –	– Blue whiting (Micromesistius poutassou, Micromesistius australis) Other fish, excluding edible fish offal of subheadings 0303.91 to 0303.99:	10%	D	Excl.	Excl. Excl.	Excl.	Excl. Excl.	Excl.		Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.
0304420000 0304430000	– – fish: Oncorhynchus rhodurus), Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho) – – Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster) – – Flat fish (Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae and Citharidae)	20% 20%	D D D	Excl. Excl.	Excl. Excl.	Excl. Excl.	Excl.	Excl. Excl.	Excl. Excl.	Excl.	Excl. Excl.
0304440000 0304450000	– – Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae – – Swordfish (Xiphias gladius)	20%		Excl.	Excl.	Excl. Excl.			Excl.	Excl.	Excl. Excl.
0304460000	– – Toothfish (Dissostichus spp.)	20% 20%	D D	Excl. Excl.	Excl. Excl.	Excl. Excl. Excl. Excl.	Excl.	Excl. Excl.	Excl. Excl. Excl.	Excl. Excl.	Excl. Excl.
0304470000	– – Dogfish and other sharks	20%	D	Excl.	Excl.	Excl.	Excl.		Excl.		Excl. Excl.

	D		Excl. Excl.	Excl. Excl.	Excl. Excl.			Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.
0303680000 – 0303690000 –	– Blue whiting (Micromesistius poutassou, Micromesistius australis) Other fish, excluding edible fish offal of subheadings 0303.91 to 0303.99:	10%	D	Excl.	Excl. Excl.	Excl.	Excl. Excl.	Excl.		Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.
0304480000	– – Rays and skates (Rajidae)	20%	D	Excl.	Excl.	Excl. Excl. Excl.	Excl.		Excl. Excl. Excl.	Excl. Excl.	Excl. Excl.
0304490000	– Other, fresh or chilled: – – Tilapias (Oreochromis spp.), catfish (Pangasius spp., spp.), carp (Cyprinus spp., Carassius spp.,	20%	D	Excl.	Excl.	Excl. Excl.	Excl.		Excl. Excl.	Excl.	Excl. Excl. Excl. Excl.
0304520000	– – Salmonidae –	20%	D	Excl.	Excl.	Excl. Excl.	Excl.	Excl.	Excl.	Excl.	Excl. Excl.
0304530000	– Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae		D	Excl.	Excl.	Excl. Excl.	Excl.	Excl.	Excl.
0304540000	– – Swordfish (Xiphias gladius)	20%	D	Excl.		Excl.		Excl.	Excl.	Excl.	Excl. Excl.
0304550000	– – Toothfish (Dissostichus spp.)	20% 20%	D	Excl.	Excl. Excl.	Excl. Excl. Excl.	Excl.	Excl.	Excl. Excl.	Excl. Excl.	Excl. Excl.

	D		Excl. Excl.	Excl. Excl.	Excl. Excl.			Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.
0303680000 – 0303690000 –	– Blue whiting (Micromesistius poutassou, Micromesistius australis) Other fish, excluding edible fish offal of subheadings 0303.91 to 0303.99:	10%	D	Excl.	Excl. Excl.	Excl.	Excl. Excl.	Excl.		Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.
0304560000	– – Dogfish and other sharks	20%	D	Excl.	Excl.	Excl.	Excl.		Excl.	Excl.	Excl. Excl.
0304570000	– Rays and skates (Rajidae) – Frozen fillets of tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias

Page 229 in PDF

20%			Excl.	Excl.					Excl.
0304590000 0304610000	spp., Ictalurus spp.), carp (Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads (Channa spp.):	20%	D D	Excl.	Excl.	Excl. Excl.	Excl.	Excl.	Excl.	Excl.	Excl. Excl.
0304620000	– – Tilapias (Oreochromis spp.) – – Catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.)	20% 20%	D	Excl. Excl.	Excl. Excl.	Excl. Excl. Excl.	Excl. Excl.	Excl. Excl. Excl.	Excl. Excl.	Excl. Excl. Excl. Excl.	Excl. Excl.

20%			Excl.	Excl.					Excl.
0304590000 0304610000	spp., Ictalurus spp.), carp (Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads (Channa spp.):	20%	D D	Excl.	Excl.	Excl. Excl.	Excl.	Excl.	Excl.	Excl.	Excl. Excl.
HS2017	Description	CET rate Category 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 20% D Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl.	CET rate Category 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 20% D Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl.	CET rate Category 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 20% D Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl.	CET rate Category 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 20% D Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl.	CET rate Category 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 20% D Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl.	CET rate Category 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 20% D Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl.	CET rate Category 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 20% D Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl.	CET rate Category 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 20% D Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl.	CET rate Category 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 20% D Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl.	CET rate Category 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 20% D Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl.	CET rate Category 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 20% D Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl.	CET rate Category 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 20% D Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl.	CET rate Category 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 20% D Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl.

20%			Excl.	Excl.					Excl.
0304590000 0304610000	spp., Ictalurus spp.), carp (Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads (Channa spp.):	20%	D D	Excl.	Excl.	Excl. Excl.	Excl.	Excl.	Excl.	Excl.	Excl. Excl.
0304630000 – –	Nile perch (Lates niloticus)
0304690000	– Frozen fillets of fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae:	20%	D	Excl.	Excl.	Excl.	Excl.	Excl.		Excl.	Excl.	Excl. Excl.	Excl.
0304710000	– – Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus)	20%	D	Excl.	Excl.		Excl.	Excl.	Excl.	Excl.	Excl. Excl.	Excl.	Excl.
0304720000 0304730000	– – Haddock (Melanogrammus aeglefinus)	20% 20%	D D	Excl. Excl.	Excl. Excl.	Excl. Excl.		Excl. Excl.	Excl. Excl.	Excl. Excl.	Excl. Excl.	Excl. Excl. Excl.	Excl. Excl. Excl.
0304740000 – – Hake (Merluccius spp.,	– – Coalfish (Pollachius virens) Urophycis spp.)	20%	D	Excl.	Excl.	Excl.		Excl.	Excl.	Excl.	Excl. Excl.	Excl.	Excl.
0304750000	– – Alaska pollock (Theragra chalcogramma)	20%	D	Excl.	Excl.	Excl.	Excl.						Excl.

20%			Excl.	Excl.					Excl.
0304590000 0304610000	spp., Ictalurus spp.), carp (Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads (Channa spp.):	20%	D D	Excl.	Excl.	Excl. Excl.	Excl.	Excl.	Excl.	Excl.	Excl. Excl.
0304790000		20%	D	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.		Excl.	Excl.	Excl.
0304810000	– – Pacific salmon (Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tshawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus), Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho)	20%	D	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl. Excl.	Excl. Excl.	Excl.	Excl.
0304820000 – – Flat fish (Pleuronectidae,	– – Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster) Bothidae, Cynoglossidae, Soleidae, Scophthalmidae and	20% 20%	D	Excl.	Excl. Excl. Excl.	Excl. Excl.	Excl.	Excl.	Excl. Excl. Excl.	Excl. Excl.	Excl. Excl.	Excl.	Excl.
0304830000 Citharidae) 0304840000	– Swordfish (Xiphias gladius)	20%	D D			Excl.		Excl.	Excl.		Excl.	Excl.	Excl. Excl.

20%			Excl.	Excl.					Excl.
0304590000 0304610000	spp., Ictalurus spp.), carp (Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads (Channa spp.):	20%	D D	Excl.	Excl.	Excl. Excl.	Excl.	Excl.	Excl.	Excl.	Excl. Excl.
– 0304850000	– – Toothfish (Dissostichus spp.)	20%	D	Excl.	Excl.		Excl.				Excl.	Excl.	Excl.
0304860000 –	– Herrings (Clupea harengus, Clupea pallasii)	20%	D	Excl.	Excl. Excl. Excl.	Excl. Excl.	Excl.	Excl. Excl.	Excl. Excl.

Page 230 in PDF

Excl. Excl.	Excl. Excl.	Excl.	Excl. Excl.
0304870000 –	– Tuna (of the genus Thunnus), skipjack or stripe-bellied bonito (Euthynnus (Katsuwonus) pelamis)	20%	D		Excl. Excl.	Excl.	Excl.	Excl.	Excl.	Excl.		Excl. Excl.	Excl. Excl.
0304880000 – –	Dogfish, other sharks, rays and skates (Rajidae)	20%	D		Excl. Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.
0304890000 –	Other, frozen:	20%	D		Excl.	Excl.				Excl.	Excl.	Excl.	Excl. Excl.
0304910000	– Swordfish (Xiphias gladius)		D		Excl.		Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.
– 0304920000	–	20%		Excl.	Excl.	Excl.	Excl.	Excl.	Excl.
0304930000 – – Tilapias (Oreochromis spp.), carp (Cyprinus 0304940000	spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads (Channa spp.) – – Alaska pollock (Theragra chalcogramma)	20% 20%	D D	Excl. Excl.	Excl. Excl.	Excl. Excl.	Excl.	Excl. Excl.	Excl. Excl.	Excl.	Excl. Excl. Excl.	Excl. Excl.	Excl. Excl. Excl.

Excl. Excl.	Excl. Excl.	Excl.	Excl. Excl.
0304870000 –	– Tuna (of the genus Thunnus), skipjack or stripe-bellied bonito (Euthynnus (Katsuwonus) pelamis)	20%	D		Excl. Excl.	Excl.	Excl.	Excl.	Excl.	Excl.		Excl. Excl.	Excl. Excl.
0304950000	– – Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae, other than Alaska pollock	20%	D	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.		Excl.	Excl.	Excl.
0304960000		20%	D			Excl.	Excl.			Excl.	Excl.	Excl.
0304970000	– – Rays and skates (Rajidae)	20%	D	Excl.	Excl.	Excl.	Excl.			Excl.		Excl.	Excl. Excl.
0304990000	– – Other	20%	D	Excl.	Excl.			Excl.	Excl.		Excl.	Excl.	Excl. Excl. Excl.
0305100000 –	Flours, meals and pellets of fish, fit for human		B	10%		Excl.	Excl.	Excl.	10%		10%	5%

Page 231 in PDF

		20%
0305200000 – Fish fillets, dried, salted or in brine, but not smoked:	0305200000 – Fish fillets, dried, salted or in brine, but not smoked:					Excl.	Excl.						Excl.
consumption	consumption						10%
HS2017 – spp.),	Description – Tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus carp (Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys	CET rate		Category	2019	2021 2022 2023 2024 2025 2026	2020			2027 2028		2029			Excl. Excl.	Excl. Excl.	Excl. Excl.
Leptobarbus and 0305320000	hoeveni, Megalobrama spp.), eels (Anguilla spp.), Nile perch (Lates niloticus) snakeheads (Channa spp.) – – Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae	20%	D		Excl. Excl.	Excl. Excl.	Excl. Excl.		Excl.		Excl.		Excl.	Excl.			Excl.
0305390000	– Smoked fish, including fillets, other than edible fish offal:	20%	D		Excl.	Excl. Excl.	Excl. Excl.	Excl.		Excl.		Excl.		Excl.	Excl.	Excl.	Excl.

		20%
0305440000 and	– – Tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp carp (Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.), eels (Anguilla spp.), Nile perch (Lates niloticus) snakeheads (Channa spp.)	20%	D	Excl.	Excl.	Excl. Excl.	Excl. Excl.	Excl. Excl.	Excl.	Excl. Excl. Excl. Excl.	Excl. Excl. Excl. Excl.	Excl. Excl. Excl. Excl.	Excl. Excl. Excl. Excl.	Excl.	Excl. Excl. Excl. Excl.	Excl. Excl. Excl. Excl.	Excl.	Excl. Excl. Excl. Excl.
0305490000 –	Dried fish, other than edible fish offal, whether or not salted but not smoked:	20%	D		Excl. Excl.		Excl.		Excl.

		20%
0305510000 0305520000 – spp), spp., Leptobarbus and 0305530000 – Melanonidae, Gadus 0305540000 – (Sardina sprattus), Indian mackerel silver capelin bonitos	– Tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus carp (Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti, hoeveni, Megalobrama spp.), eels (Anguilla spp.), Nile perch (Lates niloticus) snakeheads (Channa spp.) – Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Merlucciidae, Moridae and Muraenolepididae, other than cod (Gadus morhua, ogac, Gadus macrocephalus) – Herrings (Clupea harengus, Clupea pallasii), anchovies (Engraulis spp.), sardines pilchardus, Sardinops spp.), sardinella (Sardinella spp.), brisling or sprats (Sprattus mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus), mackerels (Rastrelliger spp.), seerfishes (Scomberomorus spp.), jack and horse (Trachurus spp.), jacks, crevalles (Caranx spp.), cobia (Rachycentron canadum), pomfrets (Pampus spp.), Pacific saury (Cololabis saira), scads (Decapterus spp.), (Mallotus villosus), swordfish (Xiphias gladius), Kawakawa (Euthynnus affinis), (Sarda spp.), marlins, sailfishes, spearfish (Istiophoridae) – Fish, salted but not dried or smoked and fish in brine, other than – – Herrings (Clupea harengus, Clupea pallasii)	20% 20% 20% 20%	D D D D		Excl. Excl. Excl. Excl. Excl. Excl. Excl.	Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl.	Excl. Excl. Excl. Excl. Excl. Excl. Excl.	Excl. Excl. Excl. Excl. Excl. Excl.	Excl. Excl. Excl. Excl.			Excl. Excl. Excl.		Excl. Excl. Excl.			Excl. Excl. Excl.

		20%
0305590000 0305610000	edible fish offal: – Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus)	20%	D		Excl. Excl. Excl.	Excl. Excl.	Excl. Excl. Excl. Excl.	Excl. Excl. Excl.	Excl. Excl. Excl. Excl.	Excl. Excl.	Excl. Excl.	Excl. Excl.	Excl. Excl.	Excl. Excl.	Excl. Excl.	Excl. Excl.	Excl. Excl.	Excl. Excl.
0305620000 –		20%	D		Excl. Excl.		Excl. Excl.		Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.
0305630000 –	– Anchovies (Engraulis spp.)

Page 232 in PDF

20%	D	Excl.	Excl.	Excl. Excl. Excl.	Excl. Excl. Excl.	Excl. Excl.	Excl.	Excl. Excl.	Excl. Excl.	Excl.	Excl. Excl.	Excl.	Excl. Excl.	Excl. Excl.	Excl.	Excl. Excl.
HS2017	Description – –	CET rate	Category 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029
0305640000	Tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads (Channa spp.)	20%	D	Excl. Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl. Excl.		Excl. Excl.
0305690000	– Fish fins, heads, tails, maws and other edible fish offal:	20%	D	Excl. Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl. Excl.
0305710000	– – Shark fins	20%	D	Excl. Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl. Excl.
0305721000	– – – Cod head	20%	D	Excl. Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl. Excl.
0305729000	– – – Other	20%	D	Excl. Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.				Excl.

20%	D	Excl.	Excl.	Excl. Excl. Excl.	Excl. Excl. Excl.	Excl. Excl.	Excl.	Excl. Excl.	Excl. Excl.	Excl.	Excl. Excl.	Excl.	Excl. Excl.	Excl. Excl.	Excl.	Excl. Excl.
0305790000	– – Other	20%	D	Excl. Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.				Excl.
0306110000	– – Rock lobster and other sea crawfish (Palinurus spp., Panulirus spp., Jasus spp.)	20%	D	Excl. Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.				Excl.
0306120000	– – Lobsters (Homarus spp.)	20%	D	Excl. Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.				Excl.
0306140000	– – Crabs	20%	D	Excl. Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.				Excl.
0306150000	– – Norway lobsters (Nephrops norvegicus)	20%	D	Excl. Excl.	Excl.	Excl.	Excl.	Excl.	Excl.		Excl.	Excl.	Excl.			Excl.
0306160000	– – Cold-water shrimps and prawns (Pandalus spp., Crangon crangon)	20%	D	Excl. Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.				Excl.
0306170000	– – Other shrimps and prawns	20%	D	Excl.	Excl.	Excl. Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.				Excl.

20%	D	Excl.	Excl.	Excl. Excl. Excl.	Excl. Excl. Excl.	Excl. Excl.	Excl.	Excl. Excl.	Excl. Excl.	Excl.	Excl. Excl.	Excl.	Excl. Excl.	Excl. Excl.	Excl.	Excl. Excl.
0306199000	Live, fresh or chilled:	20%	D	Excl. Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.				Excl.
0306191000	– – – – Flours, meals and pellets	10% Excl.	D	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.				Excl.
0306310000	– – Rock lobster and other sea crawfish (Palinurus spp., Panulirus spp., Jasus spp.)	20%	D	Excl. Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.				Excl.
0306320000	– – Lobsters (Homarus spp.)	20%	D	Excl. Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.				Excl.
0306330000	– – Crabs	20%	D	Excl.	Excl.	Excl. Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.				Excl.
20% –	0306340000 – – Norway lobsters (Nephrops norvegicus) – Cold-water shrimps and prawns (Pandalus spp., Crangon crangon)	Excl. 20%	D	Excl. Excl. Excl. Excl.	Excl. Excl.	Excl.	Excl. Excl.	Excl.	Excl.	Excl.	Excl.	Excl. Excl.	Excl.			Excl. Excl.
0306350000		20% D Excl. Excl.	D	Excl. Excl. Excl.	Excl.	Excl.	Excl.	Excl.		Excl.	Excl.	Excl. Excl.	Excl.

20%	D	Excl.	Excl.	Excl. Excl. Excl.	Excl. Excl. Excl.	Excl. Excl.	Excl.	Excl. Excl.	Excl. Excl.	Excl.	Excl. Excl.	Excl.	Excl. Excl.	Excl. Excl.	Excl.	Excl. Excl.
0306360000 –	– Other shrimps and prawns 0306399000 – Other:	20%	D	Excl. Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.				Excl.
0306391000	– – – Flours, meals and pellets	10%	D	Excl. Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.				Excl.
0306910000	– – Rock lobster and other sea crawfish (Palinurus spp., Panulirus spp., Jasus spp.)	20%	D	Excl. Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.				Excl.
0306920000	– – Lobsters (Homarus spp.)	20%	D	Excl. Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.				Excl.
0306930000	– – Crabs			Excl.		Excl.	Excl.	Excl.		Excl.	Excl.	Excl.				Excl.
0306940000	– Norway lobsters (Nephrops norvegicus)	20%	D	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.		Excl.
20% 0306950000	– – – Shrimps and prawns	Excl. Excl. 20%	D D	Excl. Excl.	Excl.		Excl. Excl.	Excl.	Excl.		Excl.	Excl.	Excl.			Excl.

20%	D	Excl.	Excl.	Excl. Excl. Excl.	Excl. Excl. Excl.	Excl. Excl.	Excl.	Excl. Excl.	Excl. Excl.	Excl.	Excl. Excl.	Excl.	Excl. Excl.	Excl. Excl.	Excl.	Excl. Excl.
0306991000	– – – Flours, meals and pellets	10% Excl.	D	Excl. Excl. Excl.	Excl.	Excl.	Excl.	Excl.	Excl.		Excl.	Excl.	Excl. Excl.			Excl. Excl. Excl.
0306999000	– – – Other	20%	D	Excl. Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.				Excl.
0307110000	– – Live, fresh or chilled	20%	D	Excl. Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.				Excl.
0307120000	– – Frozen			Excl. Excl.	Excl.	Excl.			Excl.	Excl.	Excl.					Excl.
or Placopecten: 20%	0307190000 – Scallops, including queen scallops, of the genera Pecten, Chlamys	20% Excl. Excl.	D	Excl. Excl. Excl.	Excl.		Excl.	Excl.	Excl.	Excl.	Excl.	Excl.				Excl.
0307210000	– – Live, fresh or chilled	20%	D D	Excl.	Excl. Excl.	Excl. Excl.	Excl.		Excl.	Excl.	Excl.	Excl. Excl.				Excl.
0307220000	– – Frozen	20%	D	Excl. Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.				Excl.

20%	D	Excl.	Excl.	Excl. Excl. Excl.	Excl. Excl. Excl.	Excl. Excl.	Excl.	Excl. Excl.	Excl. Excl.	Excl.	Excl. Excl.	Excl.	Excl. Excl.	Excl. Excl.	Excl.	Excl. Excl.
0307290000	– Mussels (Mytilus spp., Perna spp.):	20%	D	Excl. Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.				Excl.
0307310000	– – Live, fresh or chilled	20%	D		Excl.	Excl. Excl.	Excl.		Excl.	Excl.		Excl.				Excl.
0307320000	– – Frozen		D		Excl.			Excl.		Excl.	Excl.	Excl.
0307390000							Excl.
20%	0307420000	D Excl. Excl. Excl.		Excl.			Excl.						Excl.	Excl.		Excl. Excl.

Page 233 in PDF

				Excl.
				Excl.
HS2017 Description	CET rate Category 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 Excl.	CET rate Category 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 Excl.	CET rate Category 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 Excl.	CET rate Category 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 Excl.	CET rate Category 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 Excl.	CET rate Category 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 Excl.	CET rate Category 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 Excl.	CET rate Category 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 Excl.	CET rate Category 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 Excl.	CET rate Category 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 Excl.	CET rate Category 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 Excl.	CET rate Category 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 Excl.
0307430000 – – Frozen	20%	D	Excl. Excl.	Excl.	Excl.	Excl.			Excl.	Excl.
0307490000 – Octopus (Octopus spp.):	20%	D	Excl. Excl.	Excl.	Excl.	Excl.	Excl. Excl.	Excl. Excl.	Excl. Excl.	Excl.	Excl. Excl.
0307510000 – – Live, fresh or chilled	20%	D	Excl.	Excl.	Excl.	Excl. Excl.	Excl. Excl.	Excl. Excl.	Excl.	Excl.	Excl.
0307520000 – – Frozen	20%	D	Excl. Excl.	Excl.		Excl.		Excl.	Excl.	Excl. Excl.	Excl.
0307590000 – – Other	20% 20%	D D	Excl. Excl. Excl. Excl.		Excl. Excl. Excl.	Excl. Excl.	Excl. Excl.	Excl. Excl.	Excl.	Excl. Excl.	Excl. Excl.

				Excl.
				Excl.
0307600000 – Clams, cockles and ark shells (families Arcidae, Arcticidae, Cardiidae, Donacidae, Hiatellidae, Mactridae, Mesodesmatidae, Myidae, Semelidae, Solecurtidae, Solenidae, Tridacnidae and Veneridae):				Excl.				Excl.	Excl.	Excl.
– – Live, fresh or chilled	20%	D	Excl. Excl.	Excl.			Excl.	Excl.	Excl.	Excl.	Excl.
0307710000					Excl.	Excl.		Excl.
0307720000 – – Frozen	20%	D D	Excl. Excl. Excl. Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl. Excl.	Excl.	Excl.
0307810000 – – Live, fresh or chilled abalone (Haliotis spp.)	20%	D	Excl. Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl. Excl.	Excl.	Excl.
0307820000 – – Live, fresh or chilled stromboid conchs (Strombus spp.)	20%	D	Excl. Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl. Excl.	Excl.	Excl.
0307830000 – – Frozen abalone (Haliotis spp.)	20%	D	Excl. Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl. Excl.	Excl.	Excl.
0307840000 – – Frozen stromboid conchs (Strombus spp.)	20%	D	Excl. Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl. Excl.	Excl.	Excl.
0307870000 – – Other abalone (Haliotis spp.)	20%	D	Excl. Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl. Excl.	Excl.	Excl.

				Excl.
				Excl.
0307880000 – Other, including flours, meals and pellets, fit for human consumption: 0307910000 – – chilled	20%	D	Excl. Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl. Excl.	Excl.	Excl.
Live, fresh or	20%	D	Excl. Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl. Excl.	Excl.	Excl.
0307920000 – – Frozen	20%	D	Excl. Excl.	Excl.	Excl.	Excl.	Excl. Excl.	Excl. Excl.	Excl. Excl.	Excl.	Excl.
0307990000 – – Other Live, fresh or chilled	20%	D	Excl. Excl.	Excl.	Excl.	Excl.	Excl.		Excl.	Excl. Excl.	Excl. Excl.
0308110000 – –	20%	D	Excl. Excl.	Excl.	Excl.	Excl.		Excl.	Excl.	Excl.
0308120000 – – Frozen	20%	D	Excl. Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl. Excl. Excl.	Excl.	Excl.
0308190000 – Sea urchins (Strongylocentrotus spp., Paracentrotus lividus, Loxechinus albus, Echinus esculentus): –	20%	D	Excl. Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl. Excl.	Excl.	Excl.
0308210000 – Live, fresh or chilled	20%	D	Excl. Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl. Excl.	Excl.	Excl.
0308220000 – – Frozen	20%	D	Excl. Excl.		Excl. Excl.	Excl.	Excl.	Excl.	Excl. Excl.	Excl.	Excl.

				Excl.
				Excl.
0308290000 – – Other	20%	D	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl. Excl.	Excl.
0308300000 – Jellyfish (Rhopilema spp.)	20%	D	Excl. Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl. Excl.	Excl.
0308900000 – Other	20%	D	Excl. Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl. Excl.	Excl.	Excl.
0401100000 – Of a fat content, by weight, not exceeding1%	20%

Page 234 in PDF

C	20% 20%	20%	20%	20%	20%	20%	10% 10%	5%	0%
0401200000 – Of a fat content, by weight, exceeding1% but not exceeding 6%	20%	C	20% 20%	20%	20%	20%	20%	20%	10%	5%	0%
0401400000 – Of a fat content, by weight, exceeding6% but not exceeding 10%	20%	C	20% 20%	20%	20%	20%	20%	20%	10% 10%	10%	5% 0%
0401500000 – Of a fat content, by weight, exceeding 10%	20%		20% 20%	20%	20%	20%	20%	20%	10% 10%	5%	0%
0402102900 – In powder, granules or other solid forms, of a fat content, by weight, exceeding 1.5 %:	10%	C C	10% 10%	10%	10%	10%	10%	10%		5% 5%	0%
0402102100 – – – Of a kind, the sale of which is reserved exclusively for registered pharmacies	5%	C	5% 5%	5%	5%	5%	0%	0%	5% 0%	0% 0%	0%
0402101000 – – In packings of less than 25 kg:	5%	C	5% 5%	5%	5%	5%	0%	0%	0% 0%	0%	0%
0402212100 – – – – Of a kind, the sale of which is reserved exclusively for registered pharmacies	5%	A	5% 5%	0%	0%	0%	0%	0%	0% 0%	0%	0%
0402212900 – – – – Other	10%	A	10% 10%	5%	5%	0%	0%	0%	0%	0%	0%
0402211000 – – – In packings of less than 25 kg:	5%	A	5% 5%	0%	0%	0%	0%	0%	0% 0%	0% 0%	0%
0402291000 – – – In packings of less than 25 kg:		C	5% 5%	5%	5%	5%		0%	0%
of which is reserved exclusively for registered pharmacies			5% 5%							5%	0%
kind, the kg or more		C	10%		5%				10%	5%	5%
sale 0402911000 – – – In packings of 25	10%			10%	10%	10%	10%			0%
a	5%			5%				10%			0%

C	20% 20%	20%	20%	20%	20%	20%	10% 10%	5%	0%
0401200000 – Of a fat content, by weight, exceeding1% but not exceeding 6%	20%	C	20% 20%	20%	20%	20%	20%	20%	10%	5%	0%
0402292900 – Other:	5%			10%					5%	5%
0402292100 – – – – Of							0%			0%
HS2017	Description	CET rate Category	CET rate Category	2019	2020	2021	2022	2023	2024	2025	2026 10%	2027	2028	2029
0402912000 – – – In	packings of less than 25 kg	20%	C	20%	20%	20%	20%	20%	20%	20%	10% 10%		5% 0%
0402990000 – – Other	20%		C	20%	20%	20%	20%	20%	20%	20%	10%			5% 0%
0403102000 – – Containing	fruit but not containing cocoa	35%	D	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.
0403103000 – – Containing	cocoa but not containing fruit 35%	D		Excl.	Excl. Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.
0403109000 – – Other 0403101000 – – Plain,	35% not containing fruit or cocoa	D 35%	D	Excl. Excl.	Excl.	Excl. Excl.	Excl. Excl.	Excl. Excl.	Excl. Excl.	Excl. Excl.	Excl. Excl.	Excl. Excl.	Excl. Excl.	Excl. Excl.
0403909100 – – – In powder	form		C	10%			10%	10%	10%	10%	5%	5%	5%	0%
0403909900 – – – Other	10%	35%			10%	10%	35%	35%	35%	35%	35%	35%	20%	0%

C	20% 20%	20%	20%	20%	20%	20%	10% 10%	5%	0%
0401200000 – Of a fat content, by weight, exceeding1% but not exceeding 6%	20%	C	20% 20%	20%	20%	20%	20%	20%	10%	5%	0%
0403901100 – – – In powder	form 5%		C C	35% 5%	35% 5%	35% 5%	5%	5%	0%	0%	0%	0%	0%	0%
0403901900 – – Other:	5%		C	5%	5%	5%	5%	5%	0%	0%	0%	0%	0%	0%
0404100000 – Whey sweetening	and modified whey, whether or not concentrated or containing added sugar or other matter	5%	C	5%	5%	5%	5%	5%	0%	0%	0%	0%	0%	0%
0404900000 – Other		20%	C	20%	20%	20%	20%	20%	20%	20%	10%	10%	5%	0%
0405100000 – Butter	20%		D	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.
0405200000 – Dairy	spreads	20%	C	20%	20%	20%	20%	20%	20%	20%	10%	10%	5%	0%
0405901000 – – Butterfat	and butteroil	5%	C	5%	5%	5%	5%	5%	0%	0%	0%	0%	0%	0%
0405909000 – – Other		20%	C	20%	20%	20%	20%	20%	20%	20%	10%	10%	5%	0%
0406100000 – Fresh	(unripened or uncured) cheese, including whey cheese, and curd	20%	D	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.
0406200000 – Grated	or powdered cheese, of all kinds	20%	D	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl. Excl.	Excl. Excl.

C	20% 20%	20%	20%	20%	20%	20%	10% 10%	5%	0%
0401200000 – Of a fat content, by weight, exceeding1% but not exceeding 6%	20%	C	20% 20%	20%	20%	20%	20%	20%	10%	5%	0%
0406300000 – Processed	cheese, not grated or powdered 20%		D	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.
0406400000 – Blue-veined	cheese and other cheese containing veins produced by Penicillium roqueforti 20%		D	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl. Excl. Excl.	Excl.
0406900000 – Other 0407110000 – – Of fowls	cheese 20% of the species Gallus domesticus		D	Excl. 5%	Excl. 5%	Excl. 0%	Excl.	Excl.	Excl.	Excl. 0%	Excl. 0%	Excl. 0%	0%	0%
0407190000 – Other	fresh eggs: 5%	5%	A A	5%	5%	0%	0% 0%	0% 0%	0% 0%	0%	0%	0%	0%	0%
0407210000 – – Of fowls	of the species Gallus domesticus 35%		A	35%	35%	35%	35%	35%	35%	35%	35%	35%	20%	0%
0407290000			A			35%	35%	35%	35%	35%	35%		20%	0%
– – Other		35%		35%	35%							35%
0407900000 – Other		35%	A	35%	35%	35%	35%	35%	35%	35%	35%	35%		20% 0%
0408110000 – – Dried	20%		D	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.
0408190000 – Other:		20%	D	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl. Excl.	Excl.
0408910000 – – Dried

Page 240 in PDF

20%	20%	20%	20%	20%	20%	20%	10% 10%	5%	0%
0807190000 –	– Other	20%	C	20%	20%	20%	20%	20%	20%	20%	10% 10%	5%	0%
0807200000 –	Papaws (papayas)	20%	D	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl. Excl.	Excl.	Excl.
0808100000 –	Apples	20%	C	20%	20%	20%	20%	20%	20%	20%	10% 10%	5%	0%
0808300000 –	Pears	20%	C	20%	20%	20%	20%	20%	20%	20%	10% 10%	5%	0%
0808400000 –	Quinces	20%	C	20%	20%	20%	20%	20%	20%	20%	10% 10%	5%	0%
0809100000 –	Cherries:	20%	C	20%	20%	20%	20%	20%	20%	20%	10% 10%	5%	0%
0809210000 –	– Sour cherries (Prunus cerasus)		C	20%	20%	20%	20%	20%	20%	20%	10%		0%
0809300000 –	Peaches, including nectarines	20%	C C	20%	20% 20%	20% 20%	20% 20%	20% 20%	20% 20%	20% 20%	10% 10% 10% 10%	5% 5%	0% 0%
0809400000 –	Plums and sloes	20%	C	20%	20%	20%	20%	20%	20%	20%	10% 10%	5%	0%
0810100000 –	Strawberries	20%	C	20%	20%	20%	20%	20%	20%	20%	10% 10%	5%	0%
0810200000 –	Raspberries, blackberries, mulberries and loganberries	20%	C	20%	20%	20%	20%	20%	20%	20%	10% 10%	5%	0%
0810300000 –	Black-, white- or redcurrants and gooseberries	20%	C	20%	20%	20%	20%	20%	20%	20%	10% 10%	5%	0%
0810400000 –	Cranberries, bilberries and other fruit of the genus Vaccinium	20%	C	20%	20%	20%	20%	20%	20%	20%	10% 10%	5%	0%

20%	20%	20%	20%	20%	20%	20%	10% 10%	5%	0%
0807190000 –	– Other	20%	C	20%	20%	20%	20%	20%	20%	20%	10% 10%	5%	0%
0810500000 –	Kiwifruit	20%	C	20%	20%	20%	20%	20%	20%	20%	10% 10%	5%	0%
0810600000 –	Durians	20%	D	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl. Excl.	Excl.	Excl.
0810700000 –	Persimmons	20%	C	20%	20%	20%	20%	20%	20%	20%	10% 10%	5%	0%
0810900000 –	Other	20%	D	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl. Excl.	Excl.	Excl.
HS2017 Description	CET rate	Category	2019	2020	2021	2022	2023	2024	2025	2026	2027 2028 2029
0811100000 – Strawberries	20%	C	20%	20%	20%	20%	20%	20%	20%	10% 10% 5%		0%
0811200000 – Raspberries, blackberries, mulberries, loganberries, black-, white- or redcurrants and gooseberries	20%	C	20%	20%	20%	20%	20%	20%	20%	10%	10% 5%	0%
0811900000 – Other	20%	C	20%	20%	20%	20%	20%	20%	20%	10%	10% 5%	0%
0812100000 – Cherries	20%	C	20%	20%	20%	20%	20%	20%	20%	10%	10% 5%	0%
0812900000 – Other	20%	C	20%	20%	20%	20%	20%	20%	20%	10%	10% 5%	0%
0813100000 – Apricots	20%	C	20%	20%	20%	20%	20%	20%	20%	10%	10% 5%	0%
0813200000 – Prunes	20%	C	20%	20%	20%	20%	20%	20%	20%	10%	10% 5%	0%
0813300000 – Apples	20%	C	20%	20%	20%	20%	20%	20%	20%	10%	10% 5%	0%

20%	20%	20%	20%	20%	20%	20%	10% 10%	5%	0%
0807190000 –	– Other	20%	C	20%	20%	20%	20%	20%	20%	20%	10% 10%	5%	0%
0813401000 – – Tamarind	20%	C	20%	20%	20%	20%	20%	20%	20%	10%	10% 5%	0%
0813409000 – – Other	20%	C	20%	20%	20%	20%	20%	20%	20%	10%	10% 5%	0%
0813500000 – Mixtures of nuts or dried fruits of this chapter	20%	C	20%	20%	20%	20%	20%	20%	20%	10%	10% 5%	0%
0814000000 Peel of citrus fruit or melons (including watermelons), fresh, frozen, dried or provisionally preserved in brine, in sulphur water or in other preservative solutions	5%	D	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl. Excl.	Excl.
0901111100 – – – – Cherry-red	10%	C	10%	10%	10%	10%	10%	10%	10%	5%	5% 5%	0%
0901111200 – – – – Extra-prima, prima, superior	10%	C	10%	10%	10%	10%	10%	10%	10%	5%	5% 5%	0%
0901115400 – – – – Other	10%	C	10%	10%	10%	10%	10%	10%	10%	5%	5% 5%	0%
0901115300 – – – – Normal, small, very small sized	10%	C	10%	10%	10%	10%	10%	10%	10%	5% 5%	5%	0%
0901115200 – – – – Extra-prima, prima, superior	10%	C	10%	10%	10%	10%	10%	10%	10%	5% 5%	5%	0%
0901115100 – – – – Cherry-red	10%	C	10%	10%	10%	10%	10%	10%	10%	5% 5%	5%	0% 0%
0901111300 – – – – Normal, small, very small sized 0901111900 – – – Robusta:	10% 10%	C C	10% 10%	10% 10%	10% 10%	10% 10%	10% 10%	10% 10%	10% 10%	5% 5% 5%	5% 5% 5%	0%
0901112100 – – – – Cherry-red	10%	C	10%	10%	10%	10%	10%	10%	10%	5% 5%	5%	0%

20%	20%	20%	20%	20%	20%	20%	10% 10%	5%	0%
0807190000 –	– Other	20%	C	20%	20%	20%	20%	20%	20%	20%	10% 10%	5%	0%
0901112200 – – – – Extra prima, prima, superior excellent grade zero	10%	C	10%	10%	10%	10%	10%	10%	10%	5%	5% 5%	0%
0901112300 – – – – Extra prima, normal excellent, small, very small sized grade four	10%	C	10%	10%	10%	10%	10%	10%	10%	5%	5% 5%	0%
0901112400 – – – – Extra prima, prima , superior:	10%	C	10%	10%	10%	10%	10%	10%	10%	5% 5%	5%	0%
0901112510	10%	C	10%	10%	10%	10%	10%	10%	10%	5%	5% 5%	0%
– – – – – Grade one 0901112520 – – – – – Grade two	10%	C	10%	10%	10%	10%	10%	10%	10%	5% 5%	5%	0%
0901112590 – – – – Normal, small, very small sized:	10%		10%					10%		5% 5%	5%	0%
0901112610 – – – – – Grade one	10%	C	10%	10%	10%	10%	10%	10%	10%	5%	5% 5%	0%
0901112620 – – – – – Grade three	10%	C	10%	10%	10%	10%	10%	10%	10%	5% 5%	5% 5% 5%	0%
0901112630 – – – – – Grade four	10%	C	10%	10%	10%	10%	10%	10%	10%	5% 5%		0%
0901112690 – – – – – Other	10%	C	10%	10%	10%	10%	10%	10%	10%	5%	5%	0%
0901112700 – – – – Green coffee, broken	10%	C C	10%	10%	10%	10%	10%	10%	10%	5% 5% 5%		0%
0901112800 – – – – Black coffee	10%		10%	10% 10%	10%	10%	10%	10%	10%	5%	5% 5%	0%
0901112900 – – – Arabusta:	10%	C C	10% 10%	10%	10% 10%	10% 10%	10% 10%	10%	10%	5% 5%	5% 5%	0%

20%	20%	20%	20%	20%	20%	20%	10% 10%	5%	0%
0807190000 –	– Other	20%	C	20%	20%	20%	20%	20%	20%	20%	10% 10%	5%	0%
0901113100 – – – – Cherry-red	10%	C	10%	10%	10%			10%	10%	5% 5%		0%
0901113200 – – – – Extra-prima, prima, superior 0901113300 – – – – Normal, small, very small sized	10% 10%	C	10%	10%	10%	10% 10%	10% 10%	10% 10%	10% 10%	5% 5% 5%	5%	0% 0%
0901113400 – – – Liberica:	10%		10%	10%	10%	10%				5% 5%	5% 5% 5%
0901114100 – – – – Cherry-red	10%	C	10%	10%	10%	10%	10%	10%	10%	5% 5%	5%	0%
0901114200 – – – – Extra-prima, prima, superior	10%	C	10%	10%			10%	10%	10%	5% 5%	5%	0%
0901114300 – – – – Normal, small, very small sized		C	10%		10%	10%				5% 5%	5%
HS2017 Description	CET rate Category	CET rate Category	2019	2020	2021	2022	2023	2024	2025	2026 2027	2028	2029
0901114400 – – – Other types:

Page 242 in PDF

Excl. Excl.	Excl.	Excl.	Excl. Excl. Excl.
	20%	D	Excl.		Excl.			Excl.	Excl.	Excl.	Excl.	Excl.
1106201200 – – – Meal and dough	20%	D	Excl.		Excl.	Excl.	Excl. Excl.	Excl.	Excl.		Excl. Excl.	Excl. Excl.
1106209900 – – – Other	20%	D	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl. Excl.
1106201100 – – – Flour and powder	20%	D		Excl. Excl.		Excl.	Excl. Excl.	Excl.	Excl.	Excl.	Excl.	Excl. Excl.
1106309000 – – Other	20%	D		Excl.	Excl.	Excl.	Excl. Excl.	Excl.	Excl.	Excl.	Excl.	Excl. Excl.
1106301000 – – Plantain flour	20%	D	Excl.		Excl.	Excl. Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl. Excl.
1107100000 – Not roasted	5% B		5%	5%	5%		5% 5%	0%	0%	0%	0%	0% 0%
1107200000 – Roasted	5%	B	5%	5%		5% 5%	5%	0%	0%	0%	0%	0% 0%
1108111000 – – – Pharmaceutical grade	10% D 10%	D	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl. Excl.
1108129000 – – – Other		D	Excl.	Excl.		Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl. Excl.
1108121000 – – – Pharmaceutical grade	10% 10%	D	Excl.		Excl. Excl.	Excl. Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl. Excl.

Excl. Excl.	Excl.	Excl.	Excl. Excl. Excl.
	20%	D	Excl.		Excl.			Excl.	Excl.	Excl.	Excl.	Excl.
1108139000 – – – Other	10%	D	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl. Excl.
1108131000 – – – Pharmaceutical grade	10%	D		Excl. Excl.		Excl. Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl. Excl.
1108149000 – – – Other	10%	D	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl. Excl.
1108141000 – – – Pharmaceutical grade	10%	D	Excl.		Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl. Excl. Excl.	Excl.
1108199000 – – – Other	10%	D	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.		Excl.	Excl. Excl. Excl.
1108191000 – – – Pharmaceutical grade	10%	D	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl. Excl.	Excl.	Excl. Excl.
1108200000 – Inulin	10%	D	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.		Excl.	Excl.	Excl. Excl.
1109000000 Wheat gluten, whether or not dried	10%	B	10%	10%	10%	Excl.	10% Excl.	10% 10% Excl.	10%	5% Excl.	5% Excl.	5% 0% Excl. Excl.
1201100000 – Seed	5%	D	Excl.	Excl.	Excl.	Excl.			Excl.			Excl.

Excl. Excl.	Excl.	Excl.	Excl. Excl. Excl.
	20%	D	Excl.		Excl.			Excl.	Excl.	Excl.	Excl.	Excl.
1201900000 – Other	10%	D	Excl.	Excl.			Excl. Excl.	Excl.	Excl.	Excl.	Excl.	Excl.
1202300000 – Other:	5%	D	Excl.	Excl.	Excl.		Excl.	Excl.	Excl.	Excl.	Excl.	Excl.
1202419000 – – – Other	10%	D	Excl.	Excl.	Excl.	Excl. Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl. Excl. Excl.
1202411000 – – – Used for manufacturing oil	5%	D	Excl.	Excl.		Excl.	Excl.	Excl.		Excl.		Excl. Excl.
1202429000 – – – Other	10%	D		Excl. Excl.	Excl.	Excl. Excl.	Excl.	Excl.	Excl. Excl.	Excl.	Excl. Excl.	Excl. Excl.
1202421000 – – – Used for manufacturing oil	5%	D	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl. Excl.
1203000000 Copra	5%	A	5%	5%	0%	0%	0%	0%	0%	0%	0%	0% 0%
1204000000 Linseed, whether or not broken	5%	A	5%	5%	0%	0%	0%	0%	0%	0%	0%	0% 0%
1205100000 – Low erucic acid rape or colza seeds	5%	A	5%	5%	0%	0%	0%	0%		0%	0%	0% 0%
1205900000 – Other	5%	A	5%	5%	0%	0%	0%		0%	0%	0%	0% 0%
1206000000 Sunflower seeds,	5%	A	5%	5%	0%			0%	0% 0%	0%	0%	0%
whether or not broken 1207100000 – Cotton seeds:	5%

Page 243 in PDF

A	5%	5%	0%	0%	0%	0%				0%
– – Seed	5%	A		5%			0% 0%	0%	0%	0%	0%	0% 0%
1207210000			5%		0%	0%	0%	0%	0%		0%	0%
1207290000 – – Other	5%	A	5%		0%	0%	0%	0%			0%	0%
1207300000 – Castor oil			5%						0%	0%	0%	0%
seeds				5%	0%
HS2017	Description	CET rate	Category	2019	2020	2021	2022	2023	2024	2025	2026	2027	2028 2029
1207400000 –	Sesamum seeds	5%	A	5%	5%	0%	0%	0%	0%	0%	0% 0%	0%		0%
1207500000	– Mustard seeds	5%	A	5%	5%	0%	0%	0%	0%	0%	0%	0%	0%	0%
1207600000	– Safflower (Carthamus tinctorius) seeds	5%	A	5%	5%	0%	0%	0%	0%	0%	0%	0%	0%	0%
1207700000	– Other:	5%	A	5%	5%	0%	0%	0%	0%	0%	0%	0%	0%	0%
1207910000	– – Poppy seeds	5%	A	5%	5%	0%	0%	0%	0%	0%	0%	0%	0%	0%
1207999000	– – – Other	5%	A	5%	5%	0%	0%	0% 0%	0% 0%	0% 0%	0%	0% 0%	0% 0%	0% 0%
1207991000	– – – Shea nuts (karate nuts)	5%	A	5%	5%	0%	0%	Excl.	Excl.	Excl.	0%		Excl.	Excl.
1208100000	– Of soya beans	10%	D	Excl.	Excl.	Excl.	Excl.	10%			Excl.	Excl.

A	5%	5%	0%	0%	0%	0%				0%
– – Seed	5%	A		5%			0% 0%	0%	0%	0%	0%	0% 0%
1208900000	– Other	10%	B	10%	10%	10%	10%		10%	10%	5%	5%	5% 0%	0% 0%
1209100000	– Seeds of forage plants:	5%	A	5%	5%	0%	0%	0%	0%	0%	0%	0%		0%
1209210000 – – Lucerne	(alfalfa) seeds	5%	A	5%	5%	0%	0%	0%	0%	0%	0%	0%	0%	0%
1209220000 1209230000	– – Clover (Trifolium spp.) seeds – – Fescue seeds	5% 5%	A 5% A	5%	5% 5%	0% 0%	0% 0%	0% 0%	0% 0%	0% 0%	0% 0%	0% 0%	0% 0%	0%
1209240000	Kentucky blue grass (Poa pratensis L.) seeds L.)	5%	A	5%	5%	0%	0%	0%	0%	0%	0%	0%	0%	0%
1209250000	– – – – Ryegrass (Lolium multiflorum Lam., Lolium perenne seeds	5%	A	5%	5%	0%	0%	0%	0%	0%	0%	0%	0%	0%
1209290000 –	– Other	5%	A	5%	5%	0%	0%	0%	0%	0%	0%	0%	0%	0%
1209300000	– Other:	5%	A	5%	5%	0%	0%	0%	0%	0%	0%	0%	0%	0%
1209910000	– – Vegetable seeds	5%	A	5%	5%	0%	0%	0%	0%	0%	0%	0%	0%	0%
1209990000	– – Other	5%	A	5%	5%	0%	0%	0%	0%	0%	0%	0%	0%	0%
1210100000 – Hop cones,	neither ground nor powdered nor in the form of pellets	5%	D	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.

A	5%	5%	0%	0%	0%	0%				0%
– – Seed	5%	A		5%			0% 0%	0%	0%	0%	0%	0% 0%
1210200000 –	Hop cones, ground, powdered or in the form of pellets; lupulin	5%	D	Excl.	Excl.	Excl.	Excl.	Excl. Excl.	Excl. Excl.	Excl. Excl.	Excl. Excl.	Excl. Excl.	Excl. Excl.	Excl. Excl.
1211200000	– Ginseng roots	5%	D	Excl.	Excl.	Excl.	Excl.
1211400000 –	1211300000 – Coca leaf Poppy straw	5% 5%	A 5% A	0% 5%	5% 5%	0% 0%	0%	0% 0%	0% 0%	0% 0%	0% 0%	0% 0%	0% 0%	0%
1211500000 –			A	5%	5%	0%	0%	0%	0%	0%	0%	0%		0%
1211909000 –	Ephedra – Other	5% 5%	D	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	0% Excl.	0%
1211901000	– – Pyrethrum	5%	D	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl. Excl.
1211902000	– – Bark and wood used in pharmacy and medicine	5%	D	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.
1212210000 –	– Fit for human consumption	5%	A	5%	5%	0%	0%	0%	0%	0%	0%	0%	0%	0%
1212290000 –	Other:	5%	A	5%	5%	0%	0%	0%	0%	0%	0%
1212910000 – – Sugar	beet						0%		0%	0%		0%	0%	0%

A	5%	5%	0%	0%	0%	0%				0%
– – Seed	5%	A		5%			0% 0%	0%	0%	0%	0%	0% 0%
1212920000 – –	Locust beans (carob)	5% 5%	A A 5%	5%	5% 5%	0%		0%		0%	0% 0%	0% 0%	0% 0%	0%
1212930000 –	– Sugar cane	5%	A	5%	5%	0% 0%	0% 0%	0% 0%	0% 0%	0%	0%	0%	0%	0% 0%
1212940000 – –	Chicory roots	5%	A	5%	5%	0%	0%	0%	0%	0%	0%	0%	0%	0%
1212990000	– – Other	5%	A	5%	5% Excl.	0%	0%	0%	0%	0%	0%	0% Excl.	0%	0%
1213001000	– Corn husks	5%	D	Excl.		Excl.	Excl.	Excl.	Excl.	Excl.	Excl.		Excl. Excl.	Excl.
1213009000 –		5%		Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.		Excl.
1214100000	Other		D	5%	5%	0%	0%	0%				0%	0%
1214900000	Lucerne (alfalfa)	5%	A	Excl.	Excl.		Excl.		Excl.	Excl.		Excl.
1301200000	– Gum Arabic	5%	D	Excl.	Excl.	Excl.						Excl.		0%
1301900000							Excl.	Excl.	Excl.				Excl.	Excl.
1302110000	– Opium			Excl.					Excl.			Excl.
HS2017	Description	CET rate Category 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029

A	5%	5%	0%	0%	0%	0%				0%
– – Seed	5%	A		5%			0% 0%	0%	0%	0%	0%	0% 0%
1302120000	– – Of liquorice	5%	D	Excl.	Excl.	Excl.	Excl. Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.
1302130000	– – Of hops	5% Excl.	D	Excl.	Excl.	Excl. 0%	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.
1302140000	– – Of ephedra	5% 0%	A	5%		5%	0%	0%	0%	0%	0%	0%	0%
1302190000	– – Other	5%	A 5% 5%	5%	5%	0% 0%	0% 0%	0%	0% 0%	0%	0%	0%	0%
1302200000 1302310000	– Mucilages and thickeners, whether or not modified, derived from vegetable products: –	5% 5%	A D	Excl.	Excl.	Excl.	Excl. Excl.	0%	0% 0% Excl. Excl.	0%	0% Excl. Excl.	Excl.	Excl.	0%			0%
1302320000 locust	– Agar-agar – – Mucilages and thickeners, whether or not modified, derived from locust beans, bean seeds or guar seeds	5% Excl.	D	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.
1302390000	– Other	5% Excl.	D	Excl.	Excl.	Excl.	Excl.	Excl.	Excl. 0%	Excl.	Excl.	Excl.	Excl.
1401100000	– – Bamboos	5% 0%	A	5%	5%	0%	0%		0%	0%	0%	0%	0%

A	5%	5%	0%	0%	0%	0%				0%
– – Seed	5%	A		5%			0% 0%	0%	0%	0%	0%	0% 0%
1401200000	– Rattans	5% 0%	A	5%	5%	0%	0%	0%	0%	0%	0%	0%	0%
1401900000	– Other	5% 0%	A	5%	5%	0%	0%	0%	0%	0%	0%	0%	0%
1404200000	– Cotton linters	5% 0%	A	5%	5%	0%	0%		0% 0%	0%	0%	0%	0%
1404901000	– – Hard seeds, pips, hulls and nuts of a kind used for carving	5% 0%	A	5%	5%	0%	0%	0%	0%	0%	0%	0%	0%
1404909000	– – Other	5% 0%	A	5%	5%	0%	0%	0%	0%	0%	0%	0%	0%
1501100000	– Lard	10%	B	10%	10%	10%	10% 10%		10% 10%	5%	5%	5%	0%
1501200000	– Other pig fat	10% 10%	B	10%	10%	10%	10%	10%		10%	5%	5%	0%		5%
1501900000	– Other	10% 10%	B	10%	10%	10%	10%		10%	10%	5%	5%	0%		5%
1502100000	– Tallow	10% Excl.	D	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.
1502900000 otherwise	– Other Lard stearin, lard oil, oleostearin, oleo-oil and tallow oil, not emulsified or mixed or	10% Excl.	D	Excl. Excl.		Excl.	Excl.	Excl.	Excl.	Excl. Excl.	Excl.	Excl.	Excl.		Excl.

A	5%	5%	0%	0%	0%	0%				0%
– – Seed	5%	A		5%			0% 0%	0%	0%	0%	0%	0% 0%
1503000000 5%	prepared Fish-liver oils and their fractions	Excl. 10%	D Excl. Excl. D	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl. Excl.	Excl.
1504100000 1504200000	– – Fats and oils and their fractions, of fish, other than liver oils	Excl. 10% Excl.	D	Excl.	Excl.	Excl. Excl.	Excl. Excl.	Excl.	Excl.	Excl.	Excl. Excl.	Excl.	Excl. Excl.		Excl.
1504300000	– Fats and oils and their fractions, of marine mammals	10% 10%	B	10%	10%	10%	10%	10%		10%	5% 5% 0%	5%	0%
1505000000	Wool grease and fatty substances derived therefrom (including lanolin)	5% 0%	A	5%	5%	0%	0%	0%		0%	0%	0%	0%
1506000000	Other animal fats and oils and their fractions, whether or not refined, but not chemically modified	10% Excl.	D	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.
1507100000	– Crude oil, whether or not degummed	10% Excl.	D	Excl.	Excl.	Excl.	Excl.		Excl.	Excl.	Excl.	Excl.	Excl.		Excl.
1507900000	– Other	20% Excl.		Excl.			Excl.	Excl.		Excl.		Excl.	Excl.
1508100000	Crude		D		Excl.	Excl.			10%	Excl.	Excl.

A	5%	5%	0%	0%	0%	0%				0%
– – Seed	5%	A		5%			0% 0%	0%	0%	0%	0%	0% 0%
1508901000	– oil	10% 10%	B	10%	10%	10%	10%		10%	5%	5%	5%	0%
35% 1508909000	– – Put up for retail sale in packings with a net content of 5 l or less – – Other	Excl. 35% Excl.	D Excl. Excl. D	Excl. Excl.	Excl. Excl.	Excl.	Excl. Excl.	Excl.	Excl.	Excl.	Excl. Excl.	Excl.	Excl. Excl.		Excl.
1509109000	– Other	10%	D	Excl.	Excl.	Excl.	Excl.	Excl.		Excl. Excl. Excl.	Excl.	Excl.	Excl.
1509101000 1509909000 20%	– – – Other	10% Excl. Excl.	D D Excl. Excl.	Excl.	Excl.		Excl. Excl.			Excl.	Excl.		Excl. Excl.		Excl.		Excl.
1509901000	– – Put up for retail sale in packings with a net content of 5 l or less

Page 244 in PDF

20% Excl.	D	Excl.	Excl.	Excl.	Excl.	Excl.		Excl.	Excl.		Excl. Excl.		Excl.
1510001000	– Put up for retail sale in packings with a net content of 5 l or less	20% Excl.	D	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.		Excl. Excl.
1510009000	– Other	20% Excl.	D	Excl. Excl.		Excl.	Excl.	Excl.	Excl.	Excl.		Excl.	Excl. Excl.
1511100000	– Crude oil	5% Excl.	D Excl.	Excl.		Excl.	Excl.	Excl.		Excl.	Excl.	Excl.	Excl.
1511901000	– Other:	10%	D			Excl.	Excl. Excl.					Excl.
1511909100	– – Put up for retail sale in packings with a net content of		D								Excl.
1511909900												Excl.

20% Excl.	D	Excl.	Excl.	Excl.	Excl.	Excl.		Excl.	Excl.		Excl. Excl.		Excl.
1510001000	– Put up for retail sale in packings with a net content of 5 l or less	20% Excl.	D	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.		Excl. Excl.
HS2017	Description	CET rate	Category	CET rate	2019 2020	2021 2022 2023 2024 2025 2026 2027 2028 2029 10% 10% 10% 5% 5%	2021 2022 2023 2024 2025 2026 2027 2028 2029 10% 10% 10% 5% 5%	2021 2022 2023 2024 2025 2026 2027 2028 2029 10% 10% 10% 5% 5%	2021 2022 2023 2024 2025 2026 2027 2028 2029 10% 10% 10% 5% 5%	2021 2022 2023 2024 2025 2026 2027 2028 2029 10% 10% 10% 5% 5%	2021 2022 2023 2024 2025 2026 2027 2028 2029 10% 10% 10% 5% 5%	2021 2022 2023 2024 2025 2026 2027 2028 2029 10% 10% 10% 5% 5%	2021 2022 2023 2024 2025 2026 2027 2028 2029 10% 10% 10% 5% 5%	2021 2022 2023 2024 2025 2026 2027 2028 2029 10% 10% 10% 5% 5%	2021 2022 2023 2024 2025 2026 2027 2028 2029 10% 10% 10% 5% 5%	2021 2022 2023 2024 2025 2026 2027 2028 2029 10% 10% 10% 5% 5%	2021 2022 2023 2024 2025 2026 2027 2028 2029 10% 10% 10% 5% 5%	2021 2022 2023 2024 2025 2026 2027 2028 2029 10% 10% 10% 5% 5%	2021 2022 2023 2024 2025 2026 2027 2028 2029 10% 10% 10% 5% 5%	2021 2022 2023 2024 2025 2026 2027 2028 2029 10% 10% 10% 5% 5%	2021 2022 2023 2024 2025 2026 2027 2028 2029 10% 10% 10% 5% 5%	2021 2022 2023 2024 2025 2026 2027 2028 2029 10% 10% 10% 5% 5%	2021 2022 2023 2024 2025 2026 2027 2028 2029 10% 10% 10% 5% 5%	2021 2022 2023 2024 2025 2026 2027 2028 2029 10% 10% 10% 5% 5%
1512110000 –	– Crude oil	10%	B	10%	10%			10%					0%	0%	0%	0%	0%	0%	0%	0%	0%	0%	0%

20% Excl.	D	Excl.	Excl.	Excl.	Excl.	Excl.		Excl.	Excl.		Excl. Excl.		Excl.
1510001000	– Put up for retail sale in packings with a net content of 5 l or less	20% Excl.	D	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.		Excl. Excl.
1512190000	– Cotton-seed oil and its fractions:	20%	D	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	10% Excl. Excl.		5%	Excl. Excl.	Excl. Excl.	Excl. Excl.	Excl. Excl.	Excl. Excl.	Excl. Excl.	Excl. Excl.	Excl. Excl.	Excl. Excl.	Excl. Excl.	Excl. Excl.
1512210000	– – Crude oil, whether or not gossypol has been removed	10%	B	10%	10%	10%		10% 10%	10%	10% 5% Excl.		5% 5%	0%	0%	0%	0%	0%	0%	0%	0%	0%	0%	0%
1512290000	– – Other	35%	D	Excl. 10%	Excl. 10%	10%	Excl. 10%	Excl. 10%	Excl. Excl. 10%	Excl. 10% 5%	Excl.	Excl.	Excl.	5%	5%	0%	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.
1513190000	1513110000 – – Crude oil – Palm kernel or babassu oil and fractions thereof:	10% 35%	B D	Excl.	Excl.		Excl.	Excl.	Excl. Excl.	Excl. Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.

20% Excl.	D	Excl.	Excl.	Excl.	Excl.	Excl.		Excl.	Excl.		Excl. Excl.		Excl.
1510001000	– Put up for retail sale in packings with a net content of 5 l or less	20% Excl.	D	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.		Excl. Excl.
1513210000			D	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl. Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.
1513290000 –	– – Crude oil – Other	10% 20%	D	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl. Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.
1514110000	– – Crude oil	10%	B	10%	10%	10%	10%	10%	10%	10% 5%	5%	5%	0%	0%	0%	0%	0%	0%	0%	0%	0%	0%	0%
1514190000	– Other:	20%	B	20%	20%	20%	20%	20%	20%	20% 10%	10%	5%	0%	0%	0%	0%	0%	0%	0%	0%	0%	0%	0%
1514910000	– – Crude oil	10%	D	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.

20% Excl.	D	Excl.	Excl.	Excl.	Excl.	Excl.		Excl.	Excl.		Excl. Excl.		Excl.
1510001000	– Put up for retail sale in packings with a net content of 5 l or less	20% Excl.	D	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.		Excl. Excl.
1514990000	– – Other	20%	D	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl. Excl. Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.
1515110000	– – Crude oil	10%	D	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl. Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.
1515190000	– Maize (corn) oil and its fractions:	20%	D	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl. Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.
1515210000	– – Crude oil	10%	B	10%	10%	10%	10%	10%	10%	10%	5% 5%

Page 245 in PDF

5%	0%	0%	0%	0%	0%	0%	0%	0%	0%	0%	0%
1515290000	– – Other	20%	D	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl. Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.
1515300000	– Castor oil and its fractions	10%	D	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl. Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.
1515500000	– Sesame oil and its fractions	10%	B	10%	10%	10%	10%	10%	10%	10% 5%	5%	5% 5%	0%	0%	0%	0%	0%	0%	0%	0%	0%	0%	0%
1515901100	– – – Crude oil	10%	B	10%	10%	10%	10%	10%	10%	10%		5%	0%	0%	0%	0%	0%	0%	0%	0%	0%	0%	0%
1515909000 – 1515901900	– Other	10%	B	10%	10%	10%	10%	10%	10%	5% 5%	5%	5%	0%	0%	0%	0%	0%	0%	0%	0%	0%	0%	0%
1516100000 –	Animal fats and oils and their fractions	20%	D	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl. Excl.	Excl. Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.

5%	0%	0%	0%	0%	0%	0%	0%	0%	0%	0%	0%
1515290000	– – Other	20%	D	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl. Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.
1516209000 – 1516201000 –	– Other – Hydrogenated vegetable fats	10% 10%	D D	Excl. Excl.	Excl. Excl.	Excl. Excl.	Excl. Excl.	Excl. Excl.	Excl. Excl.	Excl. Excl. Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.
1517100000	– Margarine, excluding liquid margarine	20%	D	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl. Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.
1517901000	– – Other food preparations of vegetable fats	20%	D	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.
1517909000	– – Other Animal or vegetable fats and oils and their fractions, boiled, oxidised, dehydrated,	20%	D	Excl.	Excl.	Excl.		Excl.	Excl.	Excl. Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.

5%	0%	0%	0%	0%	0%	0%	0%	0%	0%	0%	0%
1515290000	– – Other	20%	D	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl. Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.
1518000000	sulphurised, blown, polymerised by heat in vacuum or in inert gas or otherwise chemically modified, excluding those of heading 1516; inedible mixtures or preparations of animal or vegetable fats or oils or of fractions of different fats or oils of this chapter, not elsewhere specified or included	20%	D	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.
1520000000 Glycerol,	crude; glycerol waters and glycerol lyes Vegetable waxes	10% 5%	B	10%	10% Excl.	10%	10%	10%	10%	10%		5%	0%	0%	0%	0%	0%	0%	0%	0%	0%	0%	0%
1521100000		5%	D				Excl.			Excl.	5% 5%	Excl.
1521901000 1521909000 –	– – Beeswax and other insect waxes – Other	5%	D	Excl. Excl.	Excl. Excl.	Excl. Excl.	Excl. Excl.	Excl. Excl.	Excl. Excl.	Excl. Excl. Excl. Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.
1522000000	Degras; residues resulting from the treatment of fatty substances or animal or vegetable waxes	10%	B	10%	10%	10%	10%	10%	10%	10% 5%

5%	0%	0%	0%	0%	0%	0%	0%	0%	0%	0%	0%
1515290000	– – Other	20%	D	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl. Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.
1601009000	– Other	35%	D	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	5%	5%	0%	0%	0%	0%	0%	0%	0%	0%	0%	0%	0%
1601001000				Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl. Excl.	Excl. Excl.	Excl.				Excl.
1602100000	Homogenised preparations	35%	D	Excl.						Excl.	Excl.		Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.

Page 246 in PDF

Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.
	–	20%				Excl.		Excl.	Excl.
1602200000	– Of poultry of heading 0105:		D		Excl.
1602310000												Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.
HS2017	Description	CET rate Category	CET rate Category	2019 2020	2021	2022		2024	2025	2026 2027	2028	2029
1602320000	fowls of the species Gallus domesticus	35%	D	Excl. Excl.	Excl.		2023			Excl.	Excl. Excl.	Excl.
– – Of	1602390000 – Of swine:	35%	D	Excl. Excl.	Excl.	Excl. Excl.	Excl. Excl.	Excl. Excl.	Excl. Excl.	Excl. Excl.	Excl.	Excl.
1602410000 –	– Hams and cuts thereof	35%	D	Excl. Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl. Excl.	Excl.	Excl.
1602420000 – – Shoulders and cuts thereof	35%		D	Excl. Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl. Excl.	Excl.	Excl.
1602490000 – – Other, including mixtures	35%		D	Excl. Excl.	Excl.		Excl. Excl.	Excl.	Excl.	Excl.	Excl.	Excl. Excl.
1602509000 – – Other	35%		D	Excl. Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl. Excl.

Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.
	–	20%				Excl.		Excl.	Excl.
1602501000 – – Canned beef (corned beef)	35%	D		Excl. Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl. Excl.
1602900000 – Other, including preparations of	blood of any animal 35%		D	Excl. Excl.		Excl.	Excl. Excl.	Excl.	Excl.	Excl.	Excl.	Excl. Excl.
1603000000 Extracts and juices of meat, fish or crustaceans, molluscs or	other aquatic invertebrates 20%	D		Excl. Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl. Excl.
1604110000 – – Salmon	20%		D	Excl. Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl. Excl.		Excl. Excl.
1604120000 – – Herring		20%	D	Excl. Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl. Excl.		Excl. Excl.
1604131000 – – – Sardines, in ¼club cans of	a height of 30mm or less	20%	D	Excl. Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl. Excl.		Excl. Excl.
1604139000 – – – Other		20%	D	Excl. Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl. Excl.		Excl. Excl.
1604140000 – – Tuna, skipjack	and bonito (Sarda spp.)	20%	D	Excl. Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl. Excl.

Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.
	–	20%				Excl.		Excl.	Excl.
1604150000 – – Mackerel		20%	D	Excl. Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl. Excl.		Excl. Excl.
1604160000 – – Anchovies		20%	D	Excl. Excl.	Excl.	Excl.	Excl. Excl.	Excl. Excl.	Excl.	Excl.	Excl.	Excl. Excl.
1604170000 – – Eels 1604180000 – – Shark fins		20% 20%	D D	Excl. Excl. Excl. Excl.	Excl. Excl.	Excl. Excl.	Excl.	Excl.	Excl. Excl.	Excl. Excl.	Excl.	Excl. Excl. Excl.
1604190000 – –	Other and caviar	20%	D	Excl. Excl.	Excl.	Excl.		Excl.		Excl.	Excl.	Excl. Excl.
1604200000 – Caviar	substitutes:	20%					Excl.		Excl.	Excl.		Excl.
1604310000 – – Caviar		20%	D D	Excl. Excl.	Excl.	Excl. Excl.	Excl. Excl.	Excl. Excl.	Excl. Excl.	Excl. Excl. Excl.	Excl.	Excl. Excl. Excl.
1604320000 – – Caviar substitutes	20%		D	Excl. Excl. Excl. Excl.	Excl. Excl.	Excl.	Excl.	Excl.	Excl.	Excl. Excl.	Excl.	Excl. Excl. Excl.
1605100000 – Shrimps and prawns:		20%	D	Excl. Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.		Excl. Excl.

Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.
	–	20%				Excl.		Excl.	Excl.
1605210000 – – Not in	airtight containers	20%	D	Excl. Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl. Excl.		Excl. Excl.
1605290000	– – Other	20%	D	Excl. Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl. Excl.
1605300000 – Lobster		20%	D	Excl. Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl. Excl.
1605400000 –	Molluscs:	20%	D	Excl. Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl. Excl.		Excl. Excl.
1605510000	– – Oysters	20%	D	Excl. Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl. Excl.
1605520000	– – Scallops, including queen scallops	20%	D	Excl. Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl. Excl.	Excl.
1605530000			D	Excl. Excl.		Excl.	Excl.			Excl.	Excl.	Excl.
1605540000 1605550000 – – Octopus	– – Cuttlefish and squid	20% 20%	D D	Excl. Excl. Excl. Excl.	Excl. Excl.	Excl.	Excl. Excl. Excl.	Excl. Excl.	Excl. Excl.	Excl. Excl. Excl.	Excl.	Excl. Excl. Excl. Excl.
1605560000	– – Clams, cockles and arkshells		D	Excl. Excl.	Excl.	Excl.	Excl.		Excl.			Excl. Excl.

Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.
	–	20%				Excl.		Excl.	Excl.
1605580000 – – Snails, other than sea snails	1605570000 – – Abalone	20% 20%	D	Excl. Excl.	Excl.	Excl.	Excl.	Excl. Excl.	Excl. Excl.	Excl. Excl.	Excl.	Excl. Excl. Excl.
1605590000	– Other aquatic invertebrates:	20%	D	Excl. Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl. Excl.		Excl. Excl.
1605610000	– – Sea cucumbers	20%	D	Excl. Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl. Excl.
1605620000	– – Sea urchins	20%	D	Excl. Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl. Excl.
1605630000 –	– Jellyfish	20%	D	Excl. Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.
1605690000	– – Other	20%	D	Excl. Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl. Excl.	Excl. Excl.
1701120000	– – Beet sugar

Page 247 in PDF

20%	D	Excl. Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl. Excl.	Excl. Excl.	Excl.
1701130000	– – Cane sugar specified in subheading note 2 to this chapter	10%	D	Excl. Excl.	Excl.	Excl.	Excl.	Excl.	Excl.		Excl. Excl.	Excl.
Description	CET rate Category	CET rate Category	2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl.	2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl.	2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl.	2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl.	2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl.	2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl.	2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl.	2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl.	2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl.	2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl.	2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl.

20%	D	Excl. Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl. Excl.	Excl. Excl.	Excl.
1701130000	– – Cane sugar specified in subheading note 2 to this chapter	10%	D	Excl. Excl.	Excl.	Excl.	Excl.	Excl.	Excl.		Excl. Excl.	Excl.
Meant for sugar refinery	10%	D
1701141000 – – – 1701149000 – Other:	20%	D
1701911000 – – – In powder, crystal or granule form	20%	D	Excl.	Excl.	Excl.	Excl.	Excl. Excl.	Excl.		Excl.	Excl.	Excl.	Excl.
1701919000 – – – Other	20%	D	Excl.	Excl.		Excl.	Excl.	Excl.	Excl. Excl.	Excl. Excl.	Excl.	Excl.	Excl.
1701991000 – – – In powder, crystal or granule form	20%	D	Excl.	Excl.	Excl.		Excl. Excl.		Excl.		Excl.		Excl. Excl.
1701999000 – – – Other	20%	D	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.
1702110000 – – Containing by weight 99 %or more lactose, expressed on the dry matter 1702190000 –	5%	A	5%	5%	0%	0%	0%	0%	0%	0%	0%	0%	0%
– Other	5%	A	5%	5%	0%	0%	0%	0%	0%	0%	0%	0%	0%
1702200000 – Maple sugar and maple syrup	5%	A	5%	5%	0%	0%	0%	0%	0%	0%	0%	0%	0%
1702300000 – Glucose and glucose syrup, not containing fructose 20 %by weight of fructose	5%	B	5%	5%	5%	5%	5%	0%	0%	0%	0%	0%	0%

20%	D	Excl. Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl. Excl.	Excl. Excl.	Excl.
1701130000	– – Cane sugar specified in subheading note 2 to this chapter	10%	D	Excl. Excl.	Excl.	Excl.	Excl.	Excl.	Excl.		Excl. Excl.	Excl.
1702400000 – Glucose and glucose syrup, containing in the dry state		A	5%	5%		0% 0%				0%	0%	0%
weight of fructose, excluding invert sugar Chemically pure fructose	5% 5%	A	5%	5%	0%		0% 0% 0%	0% 0%	0% 0%	0%	0%	0%	0% 0%
1702600000 – Other fructose and fructose syrup, containing in the fructose, excluding invert sugar	5%	A	5%	5%	0%		0% 0%	0%	0%	0%	0%	0%	0%
– Other, including invert sugar and other sugar and sugar			5%	5%	5%	5%	5%

Page 248 in PDF

0%	0%	0%	0%		0%
1702900000 state 50 %by weight of fructose	5%	B	10%	10%	10%	10%	10%	10%	10%	5%	5%	0%
1703100000 – Cane molasses	10% 10%	B B	10%	10%	10%		10% 10%	10%	10%	5%	5%	5%	5% 0% 0%
1704100000 – Chewing gum, whether or not	35%	D	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.
1704900000 – Other 1801003000 – Broken	5%	A	5%	5%	0%	0%	0%	0%	0%	0%	0%	0%	0%
1801002000 – Roasted	5%	A	5%	5%	0%	0%	0%	0%	0%	0%	0%	0%	0%
1801001900 – – Other quality	5%	A	5%	5%	0%	0%	0%	0%	0%	0%	0%	0%	0%
1801001200 – – Standard quality	5%	A	5%	5%	0%	0%	0%	0%		0%	0%		0%
1801001100 – – Superior quality	5%			5%	0%	0%		0%	0%	0% 0%	0%	0%
1802000000 Cocoa shells, husks, skins and other cocoa waste	10%	D	Excl.		Excl.		Excl.			Excl.	Excl.	Excl.	Excl.
1803100000 – Not defatted	10%	D	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.
1803200000 – Wholly or partly defatted	10%	B	10%	10%	10%	10%	10%	10%	10%	5%	5%	5%	0%
1804002000 – Natural cocoa butter	10%	D	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.

0%	0%	0%	0%		0%
1702900000 state 50 %by weight of fructose	5%	B	10%	10%	10%	10%	10%	10%	10%	5%	5%	0%
1804009000 – Other butter of cocoa and deodorised cocoa	10%	D	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.
1804001000 – Fat and oil of cocoa	10%	D	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.
1805001000 – In packings with a net content not exceeding 2 kg	35%	D	Excl.

Page 250 in PDF

	20%	20%	20%	20%	20% 10%	10%	5%	0%	0%	0%	0%	0%
1902110000	– – Containing eggs	20%	D	Excl.	Excl.		Excl.	Excl. Excl.	Excl. Excl.	Excl.	Excl.		Excl.	Excl.	Excl.	Excl.	Excl.
1902190000	– – Other	20%	D	Excl.	Excl.	Excl.	Excl.	Excl.	Excl. Excl.	Excl.	Excl.	Excl. Excl.	Excl.	Excl.	Excl.	Excl.	Excl.
1902200000	– Stuffed pasta, whether or not cooked or otherwise prepared	20%	D	Excl. Excl.	Excl. Excl.	Excl.			Excl. Excl.			Excl.	Excl.	Excl.	Excl.	Excl.	Excl.
1902300000	– Other pasta	20%	D	Excl. Excl.		Excl.	Excl.	Excl.	Excl. Excl.	Excl.					Excl.
1902400000	– Couscous	20%	D	Excl. Excl.		Excl.	Excl.	Excl.	Excl. Excl.	Excl.	Excl.		Excl. Excl.	Excl. Excl.	Excl. Excl.	Excl. Excl.	Excl. Excl.
1903000000 1904100000	Tapioca and substitutes therefor prepared from starch, in the form of flakes, grains, pearls, siftings or similar forms – Prepared foods obtained by the swelling or roasting of cereals or cereal products	Excl. Excl. 20%	20% D D	Excl. Excl.	Excl. Excl.	Excl.	Excl. Excl.	Excl.	Excl. Excl.	Excl. Excl. Excl.	Excl.	Excl.	Excl. Excl.	Excl. Excl.	Excl. Excl.	Excl. Excl.	Excl. Excl.

	20%	20%	20%	20%	20% 10%	10%	5%	0%	0%	0%	0%	0%
1902110000	– – Containing eggs	20%	D	Excl.	Excl.		Excl.	Excl. Excl.	Excl. Excl.	Excl.	Excl.		Excl.	Excl.	Excl.	Excl.	Excl.
1904201000	– – Oat meal in packings of not less than 25 kg	20%	D	Excl. Excl.	Excl.		Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl. Excl.	Excl. Excl.	Excl. Excl.	Excl. Excl.	Excl. Excl.
1904209000	– Other		D	Excl.		Excl.	Excl. Excl.		Excl.	Excl.	Excl. Excl.		Excl.	Excl.	Excl.	Excl.	Excl.
1904300000	– – Bulgur wheat	20% Excl. Excl.	20% D	Excl.	Excl.		Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.
1904900000	–	20%	D	Excl. Excl.			Excl.		Excl. Excl.			Excl.	Excl. Excl. Excl. Excl.	Excl. Excl. Excl. Excl.	Excl. Excl. Excl. Excl.	Excl. Excl. Excl. Excl.	Excl. Excl. Excl. Excl.
1905100000 1905200000	Crispbread – Sweet biscuits; waffles and wafers:	20%	D D	Excl. Excl.		Excl.	Excl.	Excl.	Excl.	Excl. Excl.		Excl.	Excl. Excl.	Excl. Excl.	Excl. Excl.	Excl. Excl.	Excl. Excl.
1905310000	– – Sweet biscuits	35%	D	Excl. Excl.	Excl.		Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl. Excl.	Excl. Excl.	Excl. Excl.	Excl. Excl.	Excl. Excl.

	20%	20%	20%	20%	20% 10%	10%	5%	0%	0%	0%	0%	0%
1902110000	– – Containing eggs	20%	D	Excl.	Excl.		Excl.	Excl. Excl.	Excl. Excl.	Excl.	Excl.		Excl.	Excl.	Excl.	Excl.	Excl.
1905320000	– – Waffles and wafers	35%	D	Excl. Excl.	Excl.	Excl.		Excl.	Excl.	Excl.	Excl.	Excl.	Excl. Excl.	Excl. Excl.	Excl. Excl.	Excl. Excl.	Excl. Excl.
1905400000	– Rusks, toasted bread and similar toasted products	35%	D	Excl. Excl.		Excl.	Excl.	Excl.	Excl. Excl.	Excl. 35%		Excl.	Excl. Excl.	Excl. Excl.	Excl. Excl.	Excl. Excl.	Excl. Excl.
1905900000	– Other	35%	C	35% 35%		35%	35%	35%	35%	35%		35%	20% 0%	20% 0%	20% 0%	20% 0%	20% 0%
2001100000	– Cucumbers and gherkins	20%	D	Excl. Excl.		Excl.	Excl.	Excl.	Excl.	Excl.		Excl.	Excl. Excl.	Excl. Excl.	Excl. Excl.	Excl. Excl.	Excl. Excl.
2001900000	– Other	20%	D	Excl. Excl.		Excl.	Excl.	Excl.	Excl. Excl.	Excl. Excl.		Excl.	Excl. Excl.	Excl. Excl.	Excl. Excl.	Excl. Excl.	Excl. Excl.
2002100000	– Tomatoes, whole or in pieces	35%	D	Excl. Excl.	Excl.		Excl.	Excl.	Excl. Excl.	Excl.		Excl.	Excl. Excl.	Excl. Excl.	Excl. Excl.	Excl. Excl.	Excl. Excl.

	20%	20%	20%	20%	20% 10%	10%	5%	0%	0%	0%	0%	0%
1902110000	– – Containing eggs	20%	D	Excl.	Excl.		Excl.	Excl. Excl.	Excl. Excl.	Excl.	Excl.		Excl.	Excl.	Excl.	Excl.	Excl.
2002901100 2002901900	– – – Triple concentrate	10% Excl. Excl.	D 10% D	Excl. Excl. Excl.	Excl.	Excl.	Excl.	Excl. Excl.	Excl. Excl. Excl. Excl.	Excl. Excl.		Excl. Excl.	Excl. Excl.	Excl. Excl.	Excl. Excl.	Excl. Excl.	Excl. Excl.

Page 251 in PDF

Excl. Excl.	Excl. Excl.	Excl. Excl.	Excl. Excl.
2002902000	– – Tomato paste or concentrates, put up for retail sale	35%		Excl. Excl.	Excl.		Excl.		Excl. Excl.				Excl. Excl.	Excl. Excl.	Excl. Excl.	Excl. Excl.	Excl. Excl.
2003100000	– Mushrooms of the genus Agaricus	20%	D	Excl. Excl.	Excl.	Excl.		Excl.	Excl.	Excl.		Excl.	Excl. Excl. Excl.	Excl. Excl. Excl.	Excl. Excl. Excl.	Excl. Excl. Excl.	Excl. Excl. Excl.
2002909000 2003900000	– – Other Other	Excl. Excl.	35% D	Excl. Excl.	Excl. Excl.	Excl. Excl.	Excl.		Excl. Excl. Excl.	Excl.	Excl.		Excl.	Excl.	Excl.	Excl.	Excl.
2004100000	– – Potatoes	35%	20% D D	Excl. Excl.	Excl. Excl.	Excl.		Excl.	Excl. Excl.	Excl. Excl.	Excl. Excl.	Excl.	Excl. Excl.	Excl. Excl.	Excl. Excl.	Excl. Excl.	Excl. Excl.
2004900000	– Other vegetables and mixtures of vegetables	20%	D	Excl.		Excl.	Excl.	Excl. Excl.	Excl.			Excl.	Excl.	Excl.	Excl.	Excl.	Excl.
2005100000	vegetables	20%	D										Excl.	Excl.	Excl.	Excl.	Excl.
2005200000	Homogenised
2005400000	– Beans (Vigna spp., Phaseolus spp.):	Excl.	20% D	Excl.			Excl.	Excl.	Excl.	Excl.		Excl.	Excl.	Excl.	Excl.	Excl.	Excl.

Page 252 in PDF

				Excl.		Excl.
	Potatoes	35%
Excl. Excl.
Excl.	Excl.
HS2017	Description	CET rate Category 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 Excl. Excl.
2005510000	shelled	20%	D	Excl.	Excl.	Excl.	Excl.				Excl.		Excl.
– – Beans, 2005590000 – – Other	20%		D	Excl.	Excl.	Excl.	Excl.	Excl. Excl.	Excl. Excl.	Excl.	Excl.	Excl.	Excl. Excl.		Excl.
2005600000 – Asparagus		20%	D	Excl.	Excl.	Excl.	Excl.	Excl. Excl.	Excl. Excl. Excl.	Excl.	Excl.	Excl.	Excl. Excl.
2005700000 – Olives 2005800000 – Other	20% 20%	D Excl. Excl. Excl.	D	Excl.	Excl.		Excl.	Excl.		Excl.	Excl.	Excl.	Excl. Excl. Excl. Excl.		Excl.	Excl.
2005910000 – –	vegetables and mixtures of vegetables:	20%	D	Excl.	Excl.		Excl.	Excl.	Excl.	Excl. Excl.	Excl.	Excl.	Excl. Excl.
– – Other	Bamboo shoots					Excl.			Excl.	Excl. Excl.	Excl.	Excl.	Excl. Excl.

				Excl.		Excl.
	Potatoes	35%
2005990000 Vegetables, fruit, nuts, fruit-peel and other parts of plants, preserved by sugar (drained,		20%	D	Excl.	Excl.	Excl.	Excl.	Excl.			Excl.		Excl. Excl.
2006000000 glacé or crystallised)	20%		D	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.
2007100000 – Other:	20%	Excl.	D	Excl.	Excl.		Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl. Excl.
2007910000 – – Citrus fruit 2007990000 – – Other	20%	20% Excl. Excl. Excl. Excl.	D Excl. D	Excl.	Excl.		Excl.	Excl.	Excl. Excl.	Excl. Excl.	Excl.	Excl.	Excl. Excl. Excl. Excl.		Excl.	Excl.
2008111000 – – – Peanut butter		20%	D	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl. Excl.		Excl.
2008119000 – – –	20%	Excl.	D		Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl. Excl.
2008190000 – –	Other Other, including mixtures	20%	D	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl. Excl.
2008200000 – Pineapples		20%	D	Excl.	Excl.	Excl.	Excl.		Excl.	Excl.	Excl.	Excl.	Excl. Excl.		Excl.

				Excl.		Excl.
	Potatoes	35%
2008300000 – Citrus	fruit	20%	D	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.		Excl.	Excl.	Excl. Excl.		Excl.
2008400000	– Pears	20% Excl.	D	Excl.	Excl.	Excl.		Excl.	Excl.		Excl.	Excl.	Excl. Excl.		Excl.
2008500000	– Apricots	20%	D	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl. Excl.
2008600000 – Cherries		20%	D	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl. Excl.
2008700000 –	Peaches, including nectarines	20%	D	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl. Excl.
2008800000 – Other, including than those of subheading 2008.19: 2008910000 – –	mixtures other 20% D	20% Excl. Excl. Excl. Excl.	D Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl. Excl.	Excl. Excl.	Excl.	Excl. Excl.	Excl. Excl. Excl. Excl.		Excl.
2008930000 – – Vaccinium vitis-idaea)	Palm hearts Cranberries (Vaccinium	20% Excl.	D	Excl.	Excl.		Excl.	Excl.	Excl.		Excl.	Excl.	Excl. Excl.		Excl.
2008970000 – –	macrocarpon, Vaccinium oxycoccos, Mixtures	20%	D	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.		Excl.	Excl. Excl.	Excl. Excl.

				Excl.		Excl.
	Potatoes	35%
2008990000 – – Other		20%	D	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl. Excl.
2009111000 – – – Concentrate of a weight of not less than use	25 kg, for industrial	10%	D	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.		Excl.	Excl.	Excl. Excl.		Excl.
2009119000 – – – Other		20% Excl.	D		Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl. Excl.
2009121000 – – – of not less than 25 kg, for industrial use	Concentrate of a weight	10% Excl.	D	Excl.	Excl.	Excl.		Excl.	Excl.	Excl.	Excl.	Excl.	Excl.
2009129000	– – – Other	20%	D	Excl.	Excl.	Excl.		Excl.	Excl.	Excl.	Excl.	Excl.	Excl. Excl.
2009191000	– – – Concentrate of a weight of not less than 25 kg, for industrial use	10%	D	Excl.	Excl.		Excl.	Excl.	Excl.	Excl.		Excl.	Excl.
2009199000 –	Grapefruit (including pomelo) juice:	20%	D	Excl.	Excl.	Excl.	Excl. Excl. Excl.	Excl.	Excl.	Excl.	Excl.		Excl. Excl.
2009211000 – – – Concentrate of than 25 kg, for industrial use	a weight of not less	10%	D	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.		Excl.	Excl.	Excl. Excl. Excl. Excl.		Excl.	Excl. Excl.

				Excl.		Excl.
	Potatoes	35%
2009219000	– – – Other	20% Excl.	D	Excl.	Excl.		Excl.	Excl.		Excl.	Excl.	Excl.	Excl. Excl.
2009291000 – – – Concentrate of a weight of not less than 25 kg, for industrial use	10%		D	Excl.	Excl.	Excl.	Excl.	Excl.	Excl. Excl.		Excl.	Excl.	Excl. Excl.		Excl.
2009299000	– Juice of any other single citrus fruit:	20% Excl.	D	Excl.	Excl.	Excl.		Excl.			Excl.	Excl.	Excl. Excl.		Excl.
2009311000 – – – Concentrate of a weight of not less than 25 kg, for industrial use		10% Excl.	D	Excl.	Excl. Excl.		Excl.	Excl.	Excl. Excl.	Excl.	Excl.	Excl.	Excl. Excl.
2009319000 – – – Other	20% D not less than 25 kg,	Excl.		Excl.		Excl.	Excl.	Excl.	Excl.		Excl.	Excl.	Excl. Excl.		Excl.
2009391000 for industrial use	– – – Concentrate of a weight of	10%			Excl.							Excl. Excl.	Excl.
2009399000			D	Excl.		Excl.	Excl.	Excl.	Excl.		Excl.		Excl. Excl.
2009411000	– Pineapple juice:	20%	D			Excl.
for industrial use												Excl.
2009419000 –			Excl.		Excl.		Excl.

Page 253 in PDF

	Excl.			Excl.
Excl.
HS2017	Description	CET rate Category	CET rate Category	2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 Excl. Excl. Excl. Excl. Excl. Excl. Excl.	2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 Excl. Excl. Excl. Excl. Excl. Excl. Excl.	2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 Excl. Excl. Excl. Excl. Excl. Excl. Excl.	2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 Excl. Excl. Excl. Excl. Excl. Excl. Excl.	2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 Excl. Excl. Excl. Excl. Excl. Excl. Excl.	2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 Excl. Excl. Excl. Excl. Excl. Excl. Excl.	2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 Excl. Excl. Excl. Excl. Excl. Excl. Excl.	2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 Excl. Excl. Excl. Excl. Excl. Excl. Excl.	2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 Excl. Excl. Excl. Excl. Excl. Excl. Excl.	2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 Excl. Excl. Excl. Excl. Excl. Excl. Excl.	2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 Excl. Excl. Excl. Excl. Excl. Excl. Excl.	2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 Excl. Excl. Excl. Excl. Excl. Excl. Excl.	2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 Excl. Excl. Excl. Excl. Excl. Excl. Excl.
2009491000	– – – Concentrate of a weight of not less than 25 kg, for industrial use	10%	D	Excl.		Excl.				Excl.	Excl.

	Excl.			Excl.
2009499000	– – – Other	20%	D	Excl.	Excl.	Excl.	Excl. Excl.	Excl.		Excl.	Excl.	Excl. Excl.	Excl.	Excl. Excl.
2009501000	– – Concentrate of a weight of not less than 25 kg, for industrial use	10% Excl.	D	Excl.		Excl.	Excl.	Excl. Excl.	Excl. Excl.	Excl. Excl.		Excl. Excl.	Excl.	Excl. Excl.
2009509000 20% D	– Grape juice (including grape must): of a weight of not less than 25 kg, for industrial use	Excl. Excl. Excl. 10%	D	Excl.	Excl.	Excl.	Excl. Excl.	Excl.	Excl. Excl.	Excl. Excl.		Excl. Excl. Excl.	Excl. Excl. Excl.	Excl. Excl. Excl.
2009619000	2009611000 – – – Concentrate – – – Other	20% Excl.	D	Excl.	Excl.		Excl.	Excl.	Excl.	Excl. Excl. Excl.		Excl. Excl.	Excl.	Excl. Excl.
2009691000	– – –	Excl.	D	Excl.		Excl.	Excl.	Excl.	Excl.	Excl. Excl.	Excl.	Excl. Excl.	Excl. Excl.	Excl. Excl.
2009699000	– Apple juice:	20%	D D	Excl.	Excl.	Excl.							Excl.
2009711000	– – – Concentrate of a weight of not less than 25 kg, for industrial use 2009719000 – – – Other	10% Excl. 20%	D	Excl. Excl.	Excl.	Excl.	Excl. Excl. Excl.	Excl.	Excl. Excl.	Excl. Excl. Excl.	Excl.	Excl. Excl.	Excl. Excl.	Excl. Excl.

	Excl.			Excl.
2009791000	– – – Concentrate of a weight of not less than 25 kg, for industrial use	10% Excl.	D	Excl. Excl.	Excl.	Excl.		Excl.	Excl.	Excl.	Excl.	Excl. Excl.	Excl. Excl.	Excl. Excl.
2009799000 –	Juice of any other single fruit or vegetable:	20%	D	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl. Excl.	Excl.	Excl. Excl.	Excl. Excl.	Excl. Excl.
2009811000	– – – Concentrate of a weight of not less than 25 kg, for industrial use	10%	D	Excl.	Excl.	Excl.	Excl.	Excl.	Excl. Excl.	Excl.	Excl.	Excl.	Excl.	Excl.
2009819000	– – – Other	20% Excl.	D	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl. Excl.	Excl. Excl.	Excl. Excl.
2009891100	– – – – Concentrate of a weight of not less than 25 kg, for industrial use	10%	D	Excl.	Excl.	Excl.	Excl.	Excl.	Excl. Excl.	Excl.	Excl.	Excl. Excl.	Excl. Excl.	Excl. Excl.
2009891900	– – – Tamarind juice: – – – – Concentrate of a weight of not less than 25 kg, for industrial use	20% Excl.	D	Excl.	Excl.	Excl.		Excl.	Excl.	Excl. Excl.	Excl.	Excl. Excl.	Excl. Excl.	Excl. Excl.
2009892100	– – – Mango juice:	10% Excl.	D	Excl.	Excl.	Excl.	Excl.	Excl.		Excl. Excl.		Excl. Excl. Excl. Excl.	Excl.	Excl. Excl. Excl. Excl.

	Excl.			Excl.
2009892900	–	20% Excl.	D	Excl.	Excl.	Excl.	Excl.	Excl.	Excl. Excl.	Excl. Excl.	Excl.	Excl. Excl.	Excl. Excl.	Excl. Excl.
2009893100 2009899900 –	– – – Concentrate of a weight of not less than 25 kg, for industrial use – – –	10% Excl.	D	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.		Excl. Excl.	Excl. Excl.	Excl. Excl.
2009893900 20% D	Other – – – Other:	20% Excl. Excl. Excl. Excl.	D	Excl. Excl. Excl.	Excl.	Excl.	Excl.	Excl. Excl.	Excl.	Excl.		Excl. Excl.	Excl. Excl.	Excl. Excl.
2009899100	– – – – Concentrate of a weight of not less than 25 kg, for industrial use – Concentrate of a weight of not less than 25 kg, for industrial use	10% Excl.	D	Excl.

Page 254 in PDF

Excl.	Excl.	Excl.		Excl.	Excl. Excl.		Excl. Excl.	Excl.	Excl. Excl.
2009901000	–	10%	D	Excl.	Excl.	Excl.	Excl.	Excl. Excl.		Excl. Excl.		Excl. Excl.	Excl.	Excl. Excl.
2009909000	– – Other	20% Excl.	D	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl. Excl.	Excl. Excl.	Excl. Excl.
2101110000 of	– – Extracts, essences and concentrates – –	10% 10%	B	10%	10%	10%	10%	10%	10%	5%	5%	0%	0%	0%
2101120000	Preparations with a basis of these extracts, essences or concentrates or with a basis coffee	20% 20%	C	20%	20%	20%	20%	20%		20% 10%	10%	0%	0%	0%
2101200000	– Extracts, essences and concentrates, of tea or maté, and preparations with a basis of these extracts, essences or concentrates, or with a basis of tea or maté	10% Excl.	D	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl. Excl.	Excl. Excl.	Excl. Excl.
2101300000	– Roasted chicory and other roasted coffee substitutes, and extracts, essences and concentrates thereof	20% Excl.	D	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl. Excl.	Excl. Excl.	Excl. Excl.
2102100000	– Active yeasts	5% Excl.	D	Excl.	Excl.	Excl.		Excl.	Excl.	Excl. Excl.	Excl.	Excl. Excl.	Excl. Excl.	Excl. Excl.
2102200000	– Inactive yeasts; other single-cell micro-organisms, dead	5%	A	5%	5%	0%	0%	0%	0%		0%	0% 0%	0% 0%	0% 0%

Excl.	Excl.	Excl.		Excl.	Excl. Excl.		Excl. Excl.	Excl.	Excl. Excl.
2009901000	–	10%	D	Excl.	Excl.	Excl.	Excl.	Excl. Excl.		Excl. Excl.		Excl. Excl.	Excl.	Excl. Excl.
2102300000	– Prepared baking powders	5%	A	5%	5%	0%	0% 0%	0%	0% 0%	0% 0%	0%
2103100000	–	20% Excl.		Excl.		Excl.				Excl.	Excl.	Excl. Excl.	Excl. Excl.	Excl. Excl.
35% D 2103300000	2103200000 – Tomato ketchup and other tomato sauces – Mustard flour and meal and prepared mustard	Excl. Excl. Excl. Excl. 20% Excl.	D	Excl. Excl. Excl.	Excl.	Excl.		Excl. Excl.	Excl. Excl.	Excl. Excl.	Excl.	Excl. Excl.	Excl. Excl.	Excl. Excl.
2103909100	– – – – Seasoning powder in packings of not less than 25 kg	20%	D	Excl.	Excl.		Excl. Excl.	Excl.	Excl.		Excl.	Excl. Excl.	Excl. Excl.	Excl. Excl.
2103909900	– Other	20%		Excl.	Excl.	Excl.	Excl.				Excl.
2104101000			D			Excl.		Excl.
2104109000			D								Excl.	Excl.	Excl.	Excl.

Page 255 in PDF

	Excl.	Excl.		Excl. Excl.	Excl. Excl.	Excl. Excl.
					Excl.	Excl.	Excl.					Excl.	Excl.	Excl.
Excl. Excl.		Excl. Excl.							Excl.
Excl.				Excl.
Excl. D	2104200000 – Homogenised composite food preparations	Excl. Excl. Excl. Excl.	Excl.		Excl.
HS2017	Description	CET rate Category 2019	2020	2022	2023	2024	2026 10%	2021 2025 2027	2029
2105000000 Ice cream and other edible ice, whether or not containing		C	20%	20%	20%	20%		20% 20%	2028
2106101000 – – Protein concentrates	cocoa 20% 5%	D	Excl.	Excl.	Excl.	Excl.	Excl. Excl.	10% Excl. Excl.	5% 0% Excl. Excl.
2106102000 – – Textured protein substances		10% D	Excl. Excl.	Excl.	Excl.	Excl.	Excl. Excl.	Excl.	Excl. Excl.
2106909400 – – – Powders for the instant preparation of drinks	20%	D	Excl. Excl.	Excl.	Excl.	Excl.	Excl.	Excl. Excl.	Excl. Excl.
2106909500 – – – Preparations for "herbal tea"	20%	D	Excl. Excl.	Excl.	Excl.	Excl.	Excl.	Excl. Excl.	Excl. Excl.
2106909600 – – – Food supplements		20% D	Excl.	Excl.	Excl.	Excl.	Excl. Excl.	Excl. Excl.	Excl. Excl.
2106909300 – – – Bread-improvers		5% D	Excl. Excl.	Excl.	Excl.	Excl.	Excl.	Excl. Excl.	Excl. Excl.

	Excl.	Excl.		Excl. Excl.	Excl. Excl.	Excl. Excl.
					Excl.	Excl.	Excl.					Excl.	Excl.	Excl.
2106909200 – – – Extracts, essences and flavouring products of a kind used in the drink industries		10% D	Excl. Excl.	Excl.		Excl.	Excl.	Excl. Excl.	Excl. Excl.
2106909900 – – – Other		D	Excl. Excl.						Excl.
2106909100 – – – Stock powder		D 35% D	Excl. Excl. Excl.	Excl.	Excl.	Excl. Excl.	Excl. Excl.	Excl. Excl. Excl.	Excl. Excl.
2201101000 – – Mineral waters		35% D	Excl. Excl.	Excl.	Excl.	Excl.	Excl.	Excl. Excl.	Excl. Excl.
2201900000 – Other		35% D	Excl. Excl.	Excl.	Excl.	Excl.	Excl.	Excl. Excl.	Excl. Excl.
2202100000 – Other:		20% D	Excl. Excl.	Excl.	Excl.	Excl.	Excl. Excl.	Excl. Excl.	Excl. Excl.
2202910000 – – Non-alcoholic beer		20% D	Excl. Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl. Excl.
2202991000 – – – Beverages containing high doses of caffeine, of the 2202999000 – – – Other	kind "energy drinks" 20%	D	Excl. Excl.	Excl.	Excl.	Excl. Excl.	Excl. Excl.	Excl. Excl.	Excl. Excl. Excl. Excl.
2203001000 – In containers holding 50 cl or less		20% D 20%	Excl. Excl.	Excl. Excl.	Excl. Excl.	Excl.	Excl. Excl.	Excl. Excl. Excl.	Excl. Excl.

	Excl.	Excl.		Excl. Excl.	Excl. Excl.	Excl. Excl.
					Excl.	Excl.	Excl.					Excl.	Excl.	Excl.
2106901000 – – Other: 2201102000 – – Aerated waters 2203009000 – Other 2204100000 – Other wine; grape must with fermentation prevented	or arrested by the addition of alcohol:	20% 20% D	Excl. Excl. Excl.	Excl.	Excl.	Excl.	Excl.	Excl. Excl. Excl. Excl.	Excl. Excl.
2204210000 – – In containers holding 2 l or less		20% D	Excl. Excl.	Excl.	Excl.	Excl.	Excl.	Excl. Excl.	Excl. Excl.
2204220000 – – In containers holding more than 2 l but not more than 10 l	20% D Excl. Excl. Excl.			Excl.	Excl.	Excl.	Excl.	Excl. Excl.	Excl. Excl.
2204291000 – – – Wine in containers holding 200 l or more for industry		20% D	Excl. Excl. Excl. Excl.	Excl.	Excl.	Excl.	Excl. Excl.	Excl. Excl.	Excl. Excl. Excl. Excl.
2204299000 – – – Other 2204300000 – Other grape must	20%	20% D D	Excl. Excl.	Excl.	Excl. Excl. Excl.	Excl. Excl.	Excl. Excl.	Excl. Excl. Excl.	Excl. Excl.
2205100000 – In containers holding 2 l or less		20% D	Excl.	Excl.	Excl.	Excl.	Excl.	Excl. Excl.	Excl. Excl.
2205900000 – Other		20% D	Excl. Excl.	Excl.	Excl.	Excl.	Excl.	Excl. Excl.	Excl. Excl.
2206001000 – Other:		20% D	Excl. Excl. Excl. Excl.	Excl.	Excl.	Excl.	Excl. Excl.	Excl.	Excl. Excl.
2206009100 – – Palm wine		20% D	Excl. Excl.	Excl.	Excl.	Excl.	Excl.	Excl. Excl.	Excl. Excl.

	Excl.	Excl.		Excl. Excl.	Excl. Excl.	Excl. Excl.
					Excl.	Excl.	Excl.					Excl.	Excl.	Excl.
2206009900 – – Other		20% D		Excl.	Excl.	Excl.	Excl.	Excl. Excl. 5%	Excl. Excl.
2207101000 – – For medical, pharmaceutical or scientific purposes		10% C	10% 10%	10%	10%	10%	5%	10% 0%	5% 0%
2207109000 – – Other		20% C D	20% Excl. Excl.	20%	20%	20%	10%	20% 20% 10%	5% Excl. Excl.
2207200000 – Ethyl alcohol and other spirits, denatured, of any	strength 20%	10%	Excl.	Excl.		Excl.	Excl. Excl.	Excl. Excl.	Excl.
2208201000 – – Brandy

Page 256 in PDF

D	Excl.		Excl.		Excl.
2208209000 – – Other		D	Excl.	Excl. Excl.	Excl.	Excl.		Excl. Excl. Excl. Excl.	Excl.
2208300000 – Whiskies		20% 20%		Excl.	Excl.	Excl.	Excl. Excl. Excl. Excl.	Excl. Excl.	Excl. Excl.
2208400000 – Rum and other spirits obtained by distilling fermented 2208500000 – Gin and Geneva		20% 20% D	Excl. Excl. Excl.	Excl. Excl.	Excl. Excl.	Excl. Excl.	Excl.	Excl. Excl. Excl. Excl.	Excl. Excl.
2208600000 – Vodka		20% D	Excl. Excl.	Excl.	Excl.	Excl.	Excl. Excl.	Excl.	Excl. Excl.
HS2017	Description	CET rate Category	CET rate Category	2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 Excl. Excl. Excl. Excl.	2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 Excl. Excl. Excl. Excl.	2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 Excl. Excl. Excl. Excl.	2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 Excl. Excl. Excl. Excl.	2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 Excl. Excl. Excl. Excl.	2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 Excl. Excl. Excl. Excl.	2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 Excl. Excl. Excl. Excl.	2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 Excl. Excl. Excl. Excl.	2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 Excl. Excl. Excl. Excl.	2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 Excl. Excl. Excl. Excl.	2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 Excl. Excl. Excl. Excl.
2208900000 –	Other	20%	D	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.			Excl.	Excl.

D	Excl.		Excl.		Excl.
2208209000 – – Other		D	Excl.	Excl. Excl.	Excl.	Excl.		Excl. Excl. Excl. Excl.	Excl.
2209001000 – –	Alcohol vinegar	20%	D	Excl.	Excl.	Excl.	Excl. Excl. Excl.	Excl.		Excl.	Excl. Excl. Excl. Excl.	Excl.	Excl. Excl. Excl.
2209009000	Other	20%	D	Excl.	Excl. 10%	Excl.	Excl.			Excl.	5% 5%	5%	0%
2301100000 –	Flours, meals and pellets, of meat or meat offal; greaves	10%	B	10%	Excl.	10%	10%	10%	10%	10%
2301200000 – 2302100000 –	Flours, meals and pellets, of fish or of crustaceans, molluscs or other aquatic invertebrates 10% Of maize (corn)	10%	D B	Excl. 10%	10%	Excl. 10%	Excl. 10%	Excl. 10%	Excl. Excl. 10%	Excl. 10% 5%	Excl. 5%	Excl. 5%	Excl. 0%
2302300000 –	Of wheat	10%	B	10%	10%	10%	10% 10%	10%		10% 5%	5%	5%	0%
2302400000 –	Of other cereals		B	10%	10%	10%	10% 10%	10%		10% 5%	5%	5%	0%
2302500000 –	Of leguminous plants	10%	B		10%	10%	10% 10%	10%		10% 5%	5%	5%	0%
2303100000 –	Residues of starch manufacture and similar residues	10%	B	10%	10%	10% 10% 10%	10%	10%	10%	5%	5%	5%	0%
2303200000 – –	Beet-pulp, bagasse and other waste of sugar manufacture	10%	B B	10% 10%	10% 10%	10%	10% 10%	10% 10% 10%	10%	10%	5% 5% 5% 5%	5% 0% 5%

D	Excl.		Excl.		Excl.
2208209000 – – Other		D	Excl.	Excl. Excl.	Excl.	Excl.		Excl. Excl. Excl. Excl.	Excl.
2303300000 2304000000	Brewing or distilling dregs and waste 10% Oilcake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of soya-bean oil	10%	D	Excl.	Excl.	10% Excl.	Excl. Excl.	Excl.	Excl.		Excl. Excl.	Excl. Excl.	0%
2305000000	Oilcake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of groundnut oil	10%	D	Excl.	Excl.	Excl.	Excl. Excl.		Excl. Excl.		Excl. Excl.	Excl.	Excl.
2306100000 –	Of cotton seeds	10%	B	10%	10%	10% 10%	10%	10%		10% 5%	5%	5%	0%
2306200000 –	Of linseed	10%	B	10%	10%	10%	10%	10%	10%		5% 5%	5%	0%
2306300000 –	Of rape or colza seeds:	10%	B	10%	10%	10% 10%	10% 10%	10%		10%	5% 5%	5%	0%
2306410000 –	– Of low erucic acid rape or colza seeds	10%	B	10%	10%	10% 10%	10%	10%	10%		5% 5%	5%	0%
2306490000 –	– Other	10%	B	10%	10%	10%	10% 10%	10%	10%	5%	5%	5%	0%
2306500000 –	Of coconut or copra Of	10%	B	10%	10%	10%	10% 10%	10%	10%	5%	5%	5%	0%
2306600000 –	palm nuts or kernels	10%	B	10%	10%	10% 10%	10%	10%	10%	5%	5%	5%	0%
2306900000 –	Other	10%	B	10%	10%	10%	10% 10%	10%	10%	5%	5%	5%	0%

D	Excl.		Excl.		Excl.
2208209000 – – Other		D	Excl.	Excl. Excl.	Excl.	Excl.		Excl. Excl. Excl. Excl.	Excl.
2307000000 Wine	lees; argol	10%	B	10%	10%	10%	10% 10%	10%	10%	5%	5%	5%	0%
2308000000 not	Vegetable materials and vegetable waste, vegetable residues and by-products, whether or in the form of pellets, of a kind used in animal feeding, not elsewhere specified or included	10%	B	10%	10%	10% 10%	10%	10%	10%	5%	5%	5%	0%
2309100000 –	Dog or cat food, put up for retail sale	20%	B	20%	20%	20%	20% 20%	20%		20% 10%	10%	5%	0%
2309901000 –	– Preparations containing added vitamins	5%		Excl.			Excl.			Excl.		Excl.	Excl.
2309909000 –	– Other	10%	D A	Excl. 5%	Excl. 5%	Excl. 0%	Excl. 0%	Excl. 0%	Excl. Excl. 0%	Excl. 0%	Excl. 0%	0%	0%
2401100000 –	Tobacco, not stemmed/stripped	5%

Page 257 in PDF

				0%	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.
2401200000 –	Tobacco, partly or wholly stemmed/stripped	5%	D A	Excl. 5%	Excl. 5%	Excl. 0%	Excl. 0%		Excl.	0%	0%	0%
2401300000 – 2402100000 –	Tobacco refuse Cigars, cheroots and cigarillos, containing tobacco	5% 20%	D	Excl.	Excl.	Excl.	0% Excl. Excl.	0%	0% Excl. Excl.	Excl.	Excl.	Excl.	0% Excl.
2402200000 –	Cigarettes containing tobacco	20%	D	Excl.	Excl.	Excl.	Excl. Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.
2402900000 –	Other	20%	D	Excl.	Excl.	Excl. Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.
2403110000 –	– Water-pipe tobacco specified in subheading note 1 to this chapter	20%	D	Excl.	Excl.	Excl.	Excl. Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.
2403190000 –	Other:	20%	D	Excl.	Excl.	Excl.	Excl. Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.
2403910000 –	– "Homogenised" or "reconstituted" tobacco	10%	A	10%	10%	5%	5% 0%	0%	0%		0%	0%	0%
2403991000 –	– – Expanded tobacco			10%		10%				10% 5%	0% 5%		0%
2403999000 –	– – Other	20%	C	20%	20%	20%	20%			20%	10%	5%

				0%	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.
2401200000 –	Tobacco, partly or wholly stemmed/stripped	5%	D A	Excl. 5%	Excl. 5%	Excl. 0%	Excl. 0%		Excl.	0%	0%	0%
Description	CET rate	Category 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 D Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. D Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl.	Category 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 D Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. D Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl.	Category 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 D Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. D Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl.	Category 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 D Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. D Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl.	Category 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 D Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. D Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl.	Category 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 D Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. D Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl.	Category 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 D Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. D Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl.	Category 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 D Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. D Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl.	Category 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 D Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. D Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl.	Category 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 D Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. D Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl.	Category 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 D Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. D Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl.

				0%	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.
2401200000 –	Tobacco, partly or wholly stemmed/stripped	5%	D A	Excl. 5%	Excl. 5%	Excl. 0%	Excl. 0%		Excl.	0%	0%	0%
Denatured salt	5%
2501002000 – Salt for human consumption	10%				Excl.
2501003000 – Compressed salt used in animal feeding	5%	D	Excl.	Excl.	Excl.		Excl.	Excl.	Excl.	Excl.	Excl.
2501009000 – Other	10%	D Excl.	Excl.	Excl.	Excl.	Excl. Excl.	Excl. 0%	Excl.	Excl.	Excl.	Excl.
2502000000 Unroasted iron pyrites	5%	B 5%	5%	5%	5%	5%	0%	0%	0%	0%	0%
2503000000 Sulphur of all kinds, other than sublimed sulphur, precipitated	5%	B 5%	5%	5%	5%	5%	0% 0%	0%	0%	0%	0%
2504100000 – In powder or in flakes	5%	B 5%	5%	5%	5% 5%	0%	0%	0%	0%	0%	0%

Page 259 in PDF

0%	0% 0%	0% 0%	0% 0%
Siliceous fossil meals (for example, kieselguhr, tripolite	5%	5%	5%		5%	0% 0%	0% 0%	0%			0%
2512000000 earths, whether or not calcined, of an apparent specific	5%	B	5%	5%	5%	5%			0%	0%	0%
2513100000 – Pumice stone	5%	B 5%	5%	5%	5%	0%	0%	0%	0% 0%	0%	0%
2513200000 – Emery, natural corundum, natural garnet and other	5%	B 5%	5%	5%	5% 5%	5% 0%	0%	0%	0%	0%	0%
2514000000 Slate, whether or not roughly trimmed or merely cut, slabs of a rectangular (including square) shape	5%	B 5%	5%	5%	5%	5% 0%	0%	0%		0%	0%
2515110000 – – Crude or roughly trimmed – – Merely cut, by sawing	5%	B 5%	5%	5%	5%	5%	0% 0%	0%	0%	0%	0%
2515120000 or otherwise, into blocks or shape	5%	B 5%	5% 5%	5%	5%	0%	0%	0%	0%	0%
2515200000 – Ecaussine and other	5%	5%	5%	5%	5%	0%	0%	0%	0%	0%	0%
calcareous monumental or building 2516110000 – – Crude or roughly trimmed	5%	B B 5%	5%	5%	5% 5%		0%	0%	0%	0%	0% 0%
2516120000 – – Merely cut, by sawing or otherwise, into blocks or shape	5%	B 5%	5% 5%	5%	5%	5% 0%	0%	0% 0%	0%	0%	0%
2516200000 – Sandstone	5%	B 5%		5%	5%	0%		0%	0%	0%
2516900000 – Other monumental or building stone		B 5%	5% 5%	5%	5% 5%			0% 0%			0%
2517100000 – Pebbles, gravel, broken or crushed stone, of a kind aggregates, for road metalling or for railway or other heat-treated	5%	B	5%		5% 5%	0%	0% 0%	0%	0%	0% 0%	0%

Page 260 in PDF

HS2017	Description	CET rate	Category		2019 2020	2021	2022 2023	2024	2025	2026		2027 2028	2029
2517200000 –	Macadam of slag, dross or similar industrial waste, whether or not incorporating the materials cited in subheading 2517.10	5%	B	5%	5%	5%	5% 5%	0%	0%	0%	0%	0%	0%
2517300000	– Granules, chippings and powder, of stones of heading 2515 or 2516, whether or not heat- treated:	5%	B	5%	5%	5%	5% 5%	0%	0%	0%	0%	0%	0%
2517410000 –	– Of marble	5%	B	5%	5%	5%	5%	0%	0%	0%	0%	0%	0%
2517490000 –	– Other	5%	B	5%	5%	5%	5% 5%	5% 0%	0%	0%	0%	0%	0%
2518100000 –	Dolomite, not calcined or sintered	5%	B	5%	5%	5%	5% 5%	0%	0%	0%	0%	0%	0%
2518200000 –	Calcined or sintered dolomite	5%	B	5%	5%	5%	5% 5%	0%	0%	0%	0%	0%	0%
2518300000 –	Dolomite ramming mix	5%	B	5%	5%	5%	5% 5%	0%	0%	0%	0%	0%	0%
2519100000 –	Natural magnesium carbonate (magnesite)	5%	B		5% 5%	5%	5% 5%	0%	0%	0%	0%	0%	0%
2519900000 –	Other	5%	B	5%	5%	5%	5% 5%	0%	0%	0%	0%	0%	0%
2520100000 –	Gypsum; anhydrite	5%	B	5%	5%	5%	5% 5%	0%	0%	0%	0%	0%	0%
2520200000 –	Plasters	10%	B	10%	10%	10%	10% 10%	10%	10%	5%	5%	5%	0%
2521000000 lime	Limestone flux; limestone and other calcareous stone, of a kind used for the manufacture of or cement	5%	B	5%	5%	5%	5% 5%	0%	0%	0%	0%	0%	0%

2522100000 –	Quicklime	10%	B	10%	10%	10%	10% 10%	10%	10%	5%	5%	5%	0%
2522200000 –	Slaked lime	20%	D	Excl.	Excl.	Excl.	Excl. Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.
2522300000 –	Hydraulic lime	20%	D	Excl.	Excl.	Excl.	Excl. Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl. 0%
2523100000 –	Portland cement:	10%	B	10%	10%	10%	10% 10%	10%	10%	5%	5%	5% Excl.	Excl.
2523210000 –	– White cement, whether or not artificially coloured	20%	D	Excl.	Excl.	Excl.	Excl. Excl.	Excl.	Excl.	Excl.	Excl.		Excl. Excl.
2523290000 –	– Other	20%	D	Excl.	Excl.	Excl.	Excl. Excl.	Excl. Excl. Excl.	Excl. Excl.	Excl.	Excl.	Excl.	Excl.
2523300000 –	Aluminous cement	20% 20%	D D	Excl.	Excl.	Excl.		Excl.	Excl.	Excl.	Excl.		Excl. Excl.
2523900000 – 2524100000 –	Other hydraulic cements Crocidolite	10%	D	Excl. Excl.	Excl. Excl.	Excl. Excl.	Excl. Excl. Excl.	Excl. Excl. Excl.	Excl.	Excl. Excl.	Excl. Excl.	Excl.	Excl.
2524900000 –	Other	5%	D	Excl.	Excl.	Excl.	Excl. Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.
2525100000 –	Crude mica and mica rifted into sheets or splittings	5%	B	5%	5%	5%	5% 5%	0%	0%	0%	0%	0%	0%
2525200000 –	Mica powder	5%	B	5%	5%	5%	5% 5%	0%	0%	0%	0%	0%	0%

2525300000 –	Mica waste	5%	B	5%	5%	5%	5% 5%	0%	0%	0%	0%	0%	0%
2526100000 –	Not crushed, not powdered	5%	B	5%	5%	5%	5% 5%	0%	0%	0%	0%	0%	0%
2526200000	– Crushed or powdered	5%	B	5%	5%	5%	5%	5% 0%	0%	0%	0%	0%	0%
2528000000	Natural borates and concentrates thereof (whether or not calcined), but not including borates separated from natural brine; natural boric acid containing not more than 85 %of	5%	B	5%	5%	5%	5% 5%	0%	0%	0%	0%	0%	0%
H<sub>3</sub>BO<sub>3</sub> 2529100000	calculated on the dry weight – Fluorspar:	5%	B	5%	5%	5%	5%	5% 0%	0%	0%	0%	0%	0%
2529210000		5%		5%									0%
2529220000 – 2529300000	– Containing by weight more than 97 %of calcium fluoride – Leucite; nepheline and nepheline syenite	5%	B B	5% 5%	5% 5%	5%	5% 5%	0%	0% 0%	0% 0%	0% 0%	0% 0%	0% 0%
2530100000	– Vermiculite, perlite and chlorites, unexpanded	5%	B	5%	5%	5% 5%	5% 5% 5%	0% 0%	0%	0%	0%	0%	0%
2530200000 – 2530900000	Kieserite, epsomite (natural magnesium sulphates) – Other	5% 5%	B	5%	5%	5%	5% 5% 5%	0% 0%	0%	0%	0%	0%	0%
2601119000		5%	A	5%		0%	0%	0%	0%				0%
2601113000	– – – Other				5%		0%			0%	0%	0%
2601112000	– – – Iron ores fines	5%	A	5%	5%	0%	0% 0%	0%	0%	0%	0%	0%

HS2017	Description	CET rate Category 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 0%	CET rate Category 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 0%	CET rate Category 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 0%	CET rate Category 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 0%	CET rate Category 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 0%	CET rate Category 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 0%	CET rate Category 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 0%	CET rate Category 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 0%	CET rate Category 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 0%	CET rate Category 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 0%	CET rate Category 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 0%	CET rate Category 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 0%	CET rate Category 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 0%
2601111000 – – – Iron	ores lumps	5%	A	5%	5%	0%	0%	0%	0%	0%	0%	0%		0%
2601120000	– – Agglomerated Roasted	5%	A	5%	5%	0%	0%	0%	0%	0%	0%	0%	0%	0%
2601200000 –	iron pyrites	5%	A	5%	5%	0%	0%	0%	0%	0%	0%	0%	0%	0%
2602000000 Manganese with a manganese	ores and concentrates, including ferruginous manganese ores and concentrates content of 20% or more, calculated on the dry weight 5%		B	5%	5%	5%	5%	5%	0%	0%	0%	0%	0%	0%
2603000000 Copper	ores and concentrates	5%	A	5%	5%	0%	0%	0%	0%	0%	0%	0%	0%	0%
2604000000 Nickel ores 2605000000 Cobalt	and concentrates	5%	A	5%	5%	0%	0%	0%	0%	0%	0%	0%	0%	0%
ores	and concentrates	5%	A	5%	5%	0%	0%	0%	0%	0%	0%	0%	0%	0%
2606000000 Aluminium	ores and concentrates	5%	B	5%	5%	5%	5%	5%	0%	0%	0%	0%	0%	0%

2607000000 Lead ores	and concentrates 5%		A	5%	5%	0%	0%	0%	0%	0%	0%	0%	0%	0%
2608000000 Zinc ores	and concentrates	5%	A	5%	5%	0%	0% 0%	0%	0%	0%	0% 0%	0% 0%	0% 0%	0% 0%
2609000000 Tin ores	5%		A	5%	5%	0%		0%	0%	0%
2610000000 2611000000 Tungsten	and concentrates Chromium ores and concentrates ores and concentrates	5% 5%	A A	5% 5%	5% 5%	0% 0%	0% 0%	0% 0%	0% 0%	0% 0%	0% 0%	0% 0%	0% 0%	0% 0%
2612100000 –	Uranium ores and concentrates	5%	A	5%	5%	0%	0%	0%	0%	0%	0%	0%	0%	0%
2612200000 – Thorium	ores and concentrates – Roasted	5%	A	5%	5%	0%	0%	0%	0%	0%	0%	0%	0%	0%
2613100000	– Other	5%	A	5%	5%	0%	0%	0%

Page 261 in PDF

0%	0%	0%	0%	0%	0%
2613900000		5%	A	5%	5%	0%	0%	0%	0%	0%	0%	0%	0%	0%
2614000000	Titanium ores and concentrates	5%	A	5%	5%	0%	0%	0%	0%	0%	0%	0%	0%	0%
2615100000 –	Zirconium ores and concentrates	5%	A	5%	5%	0%	0%	0%	0%	0%	0%	0%	0%	0%
2615900000 –	Other	5%	A	5%	5%	0%	0%	0%	0%	0%	0%	0%	0%	0%
2616100000 –	Silver ores and concentrates	5%	A	5%	5%	0%	0%	0%	0%	0%	0%	0%	0%	0%
2616909000 – –	Other	5%	A	5%	5%	0%	0%	0%	0%	0%	0%	0%	0% 0%	0%
2616901000 – – Gold 2617100000 –	ores and concentrates Antimony ores and concentrates	5% 5%	A A	5% 5%	5% 5%	0% 0%	0% 0%	0% 0%	0% 0%	0% 0%	0% 0%	0% 0%	0%	0% 0%
2617900000 2618000000		5% 5%	A	5% 5%	5% 5%	0% 0%	0% 0%	0%	0%	0%	0%	0% 0%	0% 0%	0% 0%
2619000000 Slag, iron	Granulated slag (slag sand) from the manufacture of iron or steel dross (other than granulated slag), scalings and other waste from the manufacture of or steel	5%	A	5%	5%	0%	0%	0%	0%	0%	0%	0%	0%	0%
2620110000 – –	zinc spelter	5%	A		5%	0%	0%	0%	0%	0%	0%	0%	0%	0%
2620190000	Hard			5%								0%
– Containing	mainly lead: Leaded gasoline sludges and leaded anti-knock compound sludges	5%	A	5%	5%	0%	0%	0%	0% 0%	0%	0%		0%	0%
2620210000 – –		5%	A	5%	5%	0%	0%	0%		0%	0%	0%	0%	0%

0%	0%	0%	0%	0%	0%
2613900000		5%	A	5%	5%	0%	0%	0%	0%	0%	0%	0%	0%	0%
2620290000 – – 2620300000	Other Containing mainly copper	5%	A	5%	5%	0%	0%	0%	0%	0%	0%	0%	0%	0%
– 2620400000	mainly aluminium	5%	A A	5%	5%	0%	0%	0%	0%	0% 0%	0% 0%	0%	0% 0%	0% 0%
– 2620600000	Containing	5%		5%	5%	0%	0%	0%	0%			0%	0%	0%
2620910000 – –	Containing antimony, beryllium, cadmium, chromium or their mixtures	5%	A	5%	5%	0%	0% 0%	0%		0%	0%	0%	0%	0%
2620990000 – –					5%			0%	0%		0%			0%
2621100000 – 2621900000 –	Ash and residues from the incineration of municipal waste	5%	A	5%		0%	0%	0%	0%	0%	0%	0%	0%	0%
2701110000	Other	5%	A	5%	5%		0%	0%	0%	0%	0%
– Bituminous	coal – Other coal	5% 5%	A A	5%					0%	0%
– Other:		5%	A	5%	5%	0%		0%	0% 0%		0% 0%	0% 0%		0%
2701190000 –						0%					0%	0%	0% 0%

Page 263 in PDF

10%	10%	10%	10%	10%	10%	10%	5%	5%	5%	0%	0%	0%	0%	0%
2710121000 – – – Special spirit:	0%	B	0%	0%	0%	0%	0%	0%	0%	0%	0%	0%	0%	0%	0%	0%	0%
2710193990 – – – – – Other	10%	B	10%	10%	10%	10%	10%	10%	10%	5%	5%	5%	0%	0%	0%	0%	0%
2710193910 – – – – – Two-cycle motor oil	10%	B	10%	10%	10%	10%	10%	10%	10%	5%	5%	5%	0%	0%	0%	0%	0%
2710193300 – – – – Other: 2710193200 – – – – Brake fluid	10%	B	10% 10%	10% 10%	10%	10%	10% 10%	10% 10%	10%	5%	5%	5%	0%	0%	0%	0%	0%
2710193100 – – – – Meant to be mixed further	10%	B	10%	10%	10%	10%	10%	10%	10%		5%	5%	0%	0%	0%	0%	0%
2710192500 – – – Lubricating oils:	5%	B	5%	5%	10% 5%	5%	5%	0%	0%	5%			0%	0%	0%	0%	0%
2710192400 – – – – Heavy fuel oil I	5%	B	5%	5%	5%	5%	5%	0%	0%	0%	0% 0%	0% 0%	0%	0%	0%	0%	0%
2710192300 – – – – Light fuel oil	5%		5%	5%	5%	5%	5%		0%	0%	0%	0%	0%	0%	0%	0%	0%
2710192200 – – – – Domestic fuel oil	5%	B B	5%	5%	5%	5%	5%	0%	0%	0%	0%	0%	0%	0%	0%	0%	0%
2710192100 – – – – Gas oil	10%	B	10%	10%	10%	10%	10%	0% 10%	10%	5%	5%	5%	0%	0%	0%	0%	0%
2710191100 – – – – Kerosine type jet fuel	10%	B	10%	10%	10%	10%	10%	10%	10%	5%	5%	5%	0%	0%	0%	0%	0%

10%	10%	10%	10%	10%	10%	10%	5%	5%	5%	0%	0%	0%	0%	0%
2710121000 – – – Special spirit:	0%	B	0%	0%	0%	0%	0%	0%	0%	0%	0%	0%	0%	0%	0%	0%	0%
2710191200 – – – – Kerosine	5%	B	5%	5%	5%	5%	5%	0%		0%	0%	0%	0%	0%	0%	0%	0%
– – – Heavy oils, excluding lubricating		B	10%	10%	10%	10%			0%		5%	5%
2710191900 oils:	10%							10%	10%	5%			0%	0%	0%	0%	0%
– Waste oils:	10%	B					10%				5%	5%	0%	0%	0%	0%	0%
– – Containing polychlorinated biphenyls (PCBs),													0%	0%	0%	0%	0%
polychlorinated terphenyls (PCTs) or polybrominated biphenyls (PBBs)		B				10%		10%
2710200000				10%
2710910000

Page 271 in PDF

0%
2847000000	Hydrogen peroxide, whether or not solidified with urea							5%	0%	0%		0%	0%
2849100000 – 2849200000	Of calcium Of silicon	5%	B	5%	5%	5%		5% 5%	0%	0%	0%	0%	0%	0%	0%	0%
2849900000 –			B	5%	5%		5%	5% 5%	0%		0%	0%	0%	0%	0%	0%
2850000000	Hydrides, nitrides, azides, silicides and borides, whether or not chemically defined, other than compounds which are also carbides of heading 2849	5%	B	5%	5%		5%	5% 5%	0%	0%	0%	0%	0%
2852100000 –	Chemically defined	5%	A	5%	5%	0%		0%	0% 0%	0%	0%	0%	0%	0% 0%	0% 0%	0% 0%
2852900000 –	Other	5%	A	5%	5%	0%		0% 0%	0%	0%	0%	0%	0%
2853100000 –	Cyanogen chloride (chlorcyan)	5%	B	5%	5%	5%	5%		5%	0%	0%	0%	0%	0%	0%	0%
2853900000 –	Other	5%	B	5%	5%	5%	5%	5%	0% 0%	0%	0%	0%	0%	0% 0%	0% 0%	0% 0%
2901100000 –	Unsaturated:	5%	B	5%	5%	5%	5%	5%	0%	0%	0%	0%	0%	0%	0%	0%
2901210000 –	– Ethylene	5%	B	5%	5%	5%	5%	5%	0%	0%	0%	0%	0%	0%	0%	0%
2901220000	Butene (butylene) and isomers thereof	5%		5%	5%	5%	5%	5%				0%
2901230000 – 2901240000	– Buta-1,3-diene and isoprene		B							0%	0%			0%	0%	0%
2901290000			B	5%		5%		5%

0%
2847000000	Hydrogen peroxide, whether or not solidified with urea							5%	0%	0%		0%	0%
2902110000	– – Cyclohexane	5%					5%				0%

Page 273 in PDF

0%
2903290000 – Fluorinated, brominated or iodinated derivatives of acyclic hydrocarbons: 2903310000 – – Ethylene dibromide (ISO) (1,2-dibromoethane)	5% 5%	B B	5% 5%	5% 5%	5% 5%	5% 5%	5% 5%	0% 0%	0% 0%	0% 0%	0% 0%	0% 0%	0% 0%
– – – Bromomethane (methyl bromide)		B	5%	5%	5%	5%	5%	0%	0%	0%	0%	0%	0%
2903391000 2903399000 – Halogenated derivatives of acyclic hydrocarbons containing two or more different halogens:	5% 5%	B	5%	5%	5%	5%	5%	0%	0%	0%	0%	0%	0%
2903710000 – – Chlorodifluoromethane	5%	B	5%	5%	5%	5%	5%	0%	0%	0%	0%	0%	0%
2903720000 – – Dichlorotrifluoroethanes	5%	B	5%	5%	5%	5%	5%	0%	0%	0%	0%	0%	0%
2903730000 – – Dichlorofluoroethanes	5%	B	5%	5%	5%	5%	5%	0%	0%	0%	0%	0%
– – Chlorodifluoroethanes		B	5%	5%						0%	0%	0%	0%
2903740000	5%				5%	5%	5%	0%	0%			0%	0%
2903750000 – – Dichloropentafluoropropanes – Bromochlorodifluoromethane, bromotrifluoromethane and dibromotetrafluoroethanes	5%	B	5%	5%	5%	5%	5%	0%		0%	0%		0%
2903760000 – –	5%	B	5%	5%	5%	5%	5%	0%	0% 0%	0%	0%	0%	0%
2903770000 – Other, perhalogenated only with fluorine and chlorine	5%	B	5%	5%	5%	5%	5%	0%	0%	0%	0%	0%	0%
2903780000 – – Other perhalogenated derivatives	5%	B	5% 5%	5% 5%	5%	5% 5%	5%	0%	0% 0%	0% 0%

0%
2903290000 – Fluorinated, brominated or iodinated derivatives of acyclic hydrocarbons: 2903310000 – – Ethylene dibromide (ISO) (1,2-dibromoethane)	5% 5%	B B	5% 5%	5% 5%	5% 5%	5% 5%	5% 5%	0% 0%	0% 0%	0% 0%	0% 0%	0% 0%	0% 0%
2903791000 – – – Chlorotetrafluoroethanes –	5%	B		5%	5%		5%	0%			0% 0%	0% 0%	0% 0%
2903792000 – – Other derivates of methane, ethane or propane halogenated only with fluorine and chlorine	5%	B	5% 5%	5%	5% 5%	5%	5%	0%	0%	0% 0%	0% 0%	0%	0%
2903793000 – – – Derivatives of methane, ethane or propane halogenated only with fluorine and bromine	5% 5%	B B	5%	5%		5%	5% 5%	0% 0%	0% 0%	0%		0%	0%
2903799000 – Halogenated derivatives of cyclanic, cyclenic or cycloterpenic hydrocarbons:					5%	5%					0%	0%	0%
2903810000 – – 1,2,3,4,5,6-Hexachlorocyclohexane (HCH (ISO)), including lindane (ISO, INN)	5%	B	5%	5%	5%	5%	5%	0%	0%	0%	0%	0%	0%
2903820000 – – Aldrin (ISO), chlordane (ISO) and heptachlor (ISO)	5%	B	5%	5%	5%	5%	5%	0%	0%	0%	0%	0%	0%
2903830000 – – Mirex (ISO)	5%	B	5%	5%					0%	0%	0%		0%
HS2017	Description	CET rate	Category	2019	2020	2021	2022	2023	2024	2025	2026	2027	2028	2029
2903890000 –	Halogenated derivatives of aromatic hydrocarbons:	5%	B	5%	5%	5%	5%	5%	0%	0%	0%	0%	0%	0%
2903910000 – –	Chlorobenzene, o-dichlorobenzene and p-dichlorobenzene	5%	B	5%	5%	5%	5%	5%	0%	0%	0%	0%	0%	0%

0%
2903290000 – Fluorinated, brominated or iodinated derivatives of acyclic hydrocarbons: 2903310000 – – Ethylene dibromide (ISO) (1,2-dibromoethane)	5% 5%	B B	5% 5%	5% 5%	5% 5%	5% 5%	5% 5%	0% 0%	0% 0%	0% 0%	0% 0%	0% 0%	0% 0%
2903920000 – –	Hexachlorobenzene (ISO) and DDT (ISO) (clofenotane (INN), 1,1,1-trichloro-2,2-bis(p- chlorophenyl)ethane)	5%	B	5%	5%	5%	5%	5%	0%	0%	0%	0%	0%	0%
2903930000 – –	Pentachlorobenzene (ISO)	5%	B	5%	5%	5%	5%	5%	0%	0%	0%	0%	0%	0%
2903940000	– – Hexabromobiphenyls	5%	B	5%	5%	5%	5%	5%	0%	0%	0%	0%	0%	0%
2903990000	– – Other	5%	B	5%	5%	5%	5%	5%	0%	0%	0%	0%	0%	0%
2904100000	– Derivatives containing only sulpho groups, their salts and ethyl esters	5%	B	5%	5%	5%	5%	5%	0%	0%	0%	0%	0%	0%
2904200000	– Perfluorooctane sulphonic acid, its salts and perfluorooctane sulphonyl fluoride:	5%	B	5%	5%	5%	5%	5%	0%	0%	0%	0%	0%	0%
2904310000 – –	Perfluorooctane sulphonic acid	5%	B	5%	5%	5%	5%	5%	0%	0%	0%	0%	0%	0%
2904320000	– – Ammonium perfluorooctane sulphonate	5%	B	5%	5%	5%	5%	5%	0%	0%	0%	0%	0%	0%
2904330000	– – Lithium perfluorooctane sulphonate	5%	B	5%	5%	5%	5%	5%	0%	0%	0%	0%	0%	0%
2904340000 – – Potassium	perfluorooctane sulphonate	5%	B	5%	5%	5%	5%	5%	0%	0%	0%	0%	0%	0%

0%
2903290000 – Fluorinated, brominated or iodinated derivatives of acyclic hydrocarbons: 2903310000 – – Ethylene dibromide (ISO) (1,2-dibromoethane)	5% 5%	B B	5% 5%	5% 5%	5% 5%	5% 5%	5% 5%	0% 0%	0% 0%	0% 0%	0% 0%	0% 0%	0% 0%
2904350000 –	– Other salts of perfluorooctane sulphonic acid	5%	B	5%	5%	5%	5%	5%	0%	0%	0%	0%	0%	0%
2904360000	– Other:	5%	B	5% 5%	5% 5%	5%	5%	5%	0%	0%	0%	0% 0%	0% 0%	0%
2904910000 –	– Trichloronitromethane (chloropicrin) II. ALCOHOLS AND THEIR HALOGENATED, SULPHONATED, NITRATED OR	5%	B			5%	5%	5%	0%	0%	0%	0%		0% 0%
2904990000 2905110000	NITROSATED DERIVATIVES	5%	B	5%	5%	5%	5%	5%	0%	0% 0%	0% 0%	0%	0% 0%	0%
– – 2905120000 – –	Methanol (methyl alcohol) (isopropyl alcohol)	5%	B B	5% 5%	5% 5%	5% 5%	5% 5%	5% 5%	0% 0%	0%	0%	0%	0%	0%
2905130000	Propan-1-ol (propyl alcohol) and propan-2-ol	5%	B	5%					0%		0%			0%
2905140000 – –		5%	B	5%	5%	5%	5%	5%	0% 0%	0% 0%	0%	0% 0%	0% 0%	0% 0%
2905160000 – – – – Dodecan-1-ol	Other butanols Octanol (octyl alcohol) and isomers thereof (lauryl alcohol), hexadecan-1-ol (cetyl alcohol) and octadecan-1-ol	5% (stearyl	B B	5% 5%	5% 5%	5% 5%	5%	5%	0%	0%	0% 0%	0%	0%	0%
2905170000 2905190000	alcohol)	5%	B	5%	5%	5%	5% 5%	5% 5%	0%	0%	0%	0%	0%
2905220000 – –	Acyclic terpene alcohols	5%	B	5%	5%	5%	5%	5%	0%	0%	0%	0%	0%	0%

0%
2903290000 – Fluorinated, brominated or iodinated derivatives of acyclic hydrocarbons: 2903310000 – – Ethylene dibromide (ISO) (1,2-dibromoethane)	5% 5%	B B	5% 5%	5% 5%	5% 5%	5% 5%	5% 5%	0% 0%	0% 0%	0% 0%	0% 0%	0% 0%	0% 0%
2905290000 – Diols: 2905310000 – –	Ethylene glycol (ethanediol)	5% 5%			5%	5%	5%	5%	0%	0%	0%	0%	0%
2905320000	Propylene glycol (propane-1,2-diol)	5%	B	5%	5%	5%	5%	5%	0%	0%	0%	0%	0%	0% 0%
2905390000	– –	5%	B B	5% 5%	5%	5%	5%	5%	0%	0%	0%	0%	0%	0%
2905410000	– Other polyhydric alcohols: – – 2-Ethyl-2-(hydroxymethyl)propane-1,3-diol (trimethylolpropane)	5%	B	5%		5%	5%	5%			0%	0%	0%	0%
2905420000 –					5%				0%	0%
2905430000 –	– Pentaerythritol	5%	B A	5%	5%	5%	5%	5%	0%	0%	0%	0%	0%	0%
2905440000 – –	D-glucitol (sorbitol)	5% 5%	B	5%	5% 5%	5% 0%	5%	5%	0%			0%	0%	0%
2905490000 –	2905450000 – – Glycerol Halogenated, sulphonated, nitrated or nitrosated derivatives of acyclic alcohols:	5%	A B	5% 5%	5%	5%	0% 5%	0% 5%	0% 0%	0% 0%	0% 0%	0% 0%	0%	0% 0%
2905510000 –	– Ethchlorvynol (INN)	5%	B	5%	5%	5%	5%	5%	0%	0%	0%	0%	0%
2905590000	– – Other	5%	B	5%	5%	5%	5%	5%		0%	0%	0%		0%
2906110000	– – Menthol			5%	5%				0%			0%	0% 0%	0% 0%

Page 276 in PDF

5%	5%	0%	0%	0%	0%	0% 0%	0%
2916160000	– – Binapacryl (ISO)	5%	B	5% 5%	5% 5%	5%	5% 5%	5% 5%	0% 0%	0% 0%	0% 0%	0% 0%	0%	0% 0%
2916190000	– – Other – Aromatic monocarboxylic acids, their anhydrides, halides, peroxides, peroxyacids and their	5%	B			5%		5%					0%
2916200000	derivatives: –	5%	B	5%	5%	5%	5%		0%	0%	0%	0%		0%
2916310000	– Benzoic acid, its salts and esters	5%	B	5%	5%	5%	5%	5%	0%	0%	0%	0%	0%	0%
2916320000	– – Benzoyl peroxide and benzoyl chloride – – Phenylacetic acid and its salts	5% 5%	B B	5% 5%	5% 5%	5% 5%	5% 5%	5% 5%	0% 0%	0% 0%	0% 0%	0% 0%	0% 0%	0% 0%
2916340000	2916390000 – – Other		B		5%		5%	5%	0%	0%	0%	0%	0%	0%
2917110000 –	– Oxalic acid, its salts and esters	5% 5%	B	5% 5%	5%	5% 5%	5%	5%	0%	0%	0%	0%	0%	0%
2917120000 –	– Adipic acid, its salts and esters	5%	B	5%	5%	5%	5%	5%	0%	0%	0%	0%	0%	0%
2917130000 –	– Azelaic acid, sebacic acid, their salts and esters	5%	B	5%	5%	5%	5%	5%	0%	0%	0%	0%	0%	0%
2917140000 –	– Maleic anhydride	5%	B	5%	5%	5%	5%	5%	0%	0%	0%	0%	0%	0%
2917190000 –	– Other	5%	B	5%	5%	5%	5%	5%	0%	0%	0%	0%	0%	0%

5%	5%	0%	0%	0%	0%	0% 0%	0%
2916160000	– – Binapacryl (ISO)	5%	B	5% 5%	5% 5%	5%	5% 5%	5% 5%	0% 0%	0% 0%	0% 0%	0% 0%	0%	0% 0%
2917200000 –	Aromatic polycarboxylic acids, their anhydrides, halides, peroxides, peroxyacids and their derivatives:	5%	B	5%	5%	5%	5%	5%	0%	0%	0%	0%	0%	0%
2917320000 –	–	5%	B	5%	5%	5%	5%	5%	0%	0%	0%	0%	0%	0%
2917330000 –	Dioctyl orthophthalates	5%	B	5%	5%	5%	5%	5%	0%	0%	0%	0%	0%	0%
2917340000 –	– Dinonyl or didecyl orthophthalates –	5%	B	5%	5%	5%	5%	5%	0%	0%	0%	0%	0%	0%
2917350000 –	Other esters of orthophthalic acid – Phthalic anhydride	5%	B	5%	5%	5%	5%	5%	0%	0%	0%	0%	0%	0%
2917370000	– Terephthalic acid and its salts	5%	B	5%	5%	5% 5%	5% 5%	5% 5%	0% 0%	0% 0%	0% 0%	0% 0%	0%	0%
2917390000	– – Other	5%	B	5%	5%	5%	5%	5%	0%	0%			0%	0%
2918110000	– – Lactic acid, its salts and esters	5%	B	5%	5%	5%	5%	5%	0%	0%	0%	0%	0%	0%
2918120000	– – Tartaric acid	5%	B	5%	5%	5%	5%	5%	0%	0%	0%	0%	0%	0%
2918130000	– – Salts and esters of tartaric acid	5%	B	5%	5%	5%	5%	5%	0%	0%	0%	0%	0%	0%
2918140000	– – Citric acid	5%	B	5%	5%	5%	5%	5%	0%	0%	0%	0%	0%	0%

5%	5%	0%	0%	0%	0%	0% 0%	0%
2916160000	– – Binapacryl (ISO)	5%	B	5% 5%	5% 5%	5%	5% 5%	5% 5%	0% 0%	0% 0%	0% 0%	0% 0%	0%	0% 0%
2918150000	– – Salts and esters of citric acid	5%	B	5%	5%	5%	5%	5%	0%	0%	0%	0%	0%	0%
2918160000	– – Gluconic acid, its salts and esters	5%	B	5%	5%	5%	5%	5%	0%	0%	0%	0%	0%	0%
2918170000	– – 2,2-Diphenyl-2-hydroxyacetic acid (benzilic acid)	5%	B	5%	5%	5%	5%	5%	0%	0%	0%	0%	0% 0%	0%
2918180000 –	– – Chlorobenzilate (ISO) function, their anhydrides,	5%	B	5%	5%	5%	5%	5%	0%	0%	0%	0%	0%	0%
2918190000	Carboxylic acids with phenol function but without other oxygen halides, peroxides, peroxyacids and their derivatives:	5%	B	5%	5% 5%	5%	5%	5%	0%	0%	0%	0%		0%
2918210000 –	– Salicylic acid and its salts	5%	B	5% 5%	5%	5% 5%	5% 5%	5% 5%	0% 0%	0%	0% 0%	0% 0%	0%	0%
2918220000 – 2918230000	– o-Acetylsalicylic acid, its salts and esters – Other esters of salicylic acid and their salts	5% 5%	B B	5%	5%			5%	0%	0% 0%	0%		0%	0%

Page 277 in PDF

				5%	5%					0%	0%	0%
2918290000 –	– Other			5%								0%		0%
2918300000 –	Other:	5%	B	5%	5%	5%	5%	5%	0%	0%	0%		0%	0%
2918910000 –	– 2,4,5-T (ISO) (2,4,5-trichlorophenoxyacetic acid), its salts and esters	5% 5%	B B	5%	5%	5%	5%	5%	0%	0% 0%	0%	0%	0% 0%
HS2017 Description	CET rate	Category	2019	2020	2021	2022	2023	2024	2025	2026	2027	2028	2029
2918990000 VIII. ESTERS OF INORGANIC ACIDS OF NON-METALS AND THEIR SALTS, AND THEIR HALOGENATED, SULPHONATED, NITRATED OR NITROSATED DERIVATIVES	5%	B	5%	5%	5%	5%	5%	0%	0% 0%	0%	0%		0%
2919100000 – Tris(2,3-dibromopropyl) phosphate	5%	B	5%	5%	5%	5%	5%	0%	0%	0%	0%	0%	0%
2919900000 – Other	5%	B	5%	5%	5%	5%	5%	0%	0%	0%	0%	0%	0%
2920110000 – – Parathion (ISO) and parathion-methyl (ISO) (methyl-parathion)	5%	B	5%	5%	5%	5%	5%	0%	0%	0%	0%	0%	0%
2920190000 – Phosphite esters and their salts; their halogenated, sulphonated, nitrated or nitrosated derivatives:	5%	B	5%	5%	5%	5%	5%	0%	0%	0%	0%	0%	0%
2920210000 – – Dimethyl phosphite	5%	B	5%	5%	5%	5%	5%	0%	0%	0%	0%	0%	0%
2920220000 – – Diethyl phosphite	5%	B	5%	5%	5%	5%	5%	0%	0%	0%	0%	0%	0%
2920230000 – – Trimethyl phosphite	5%	B	5%	5%	5%	5%	5%	0%	0%	0%	0%	0%	0%

				5%	5%					0%	0%	0%
2918290000 –	– Other			5%								0%		0%
2920240000 – – Triethyl phosphite	5%	B	5%	5%	5%	5%	5%	0%	0%	0%	0%	0%	0%
2920290000 – – Other	5%	B	5%	5%	5%	5%	5%	0%	0%	0%	0%	0%	0%
2920300000 – Endosulfan (ISO)	5%	B	5%	5%	5%	5%	5%	0%	0%	0%	0%	0%	0%
2920900000 IX. NITROGEN-FUNCTION COMPOUNDS	5%	B	5%	5%	5%	5%	5%	0%	0%	0%	0%	0%	0%
2921110000 – – Methylamine, di- or trimethylamine and their salts	5%	B	5%	5%	5%	5%	5%	0%	0%	0%	0%	0%	0%
2921120000 – – 2-(N,N-Dimethylamino)ethylchloride hydrochloride	5%	B	5%	5%	5%	5%	5%	0%	0%	0%	0%	0%	0%
2921130000 – – 2-(N,N-Diethylamino)ethylchloride hydrochloride	5%	B	5%	5%	5%	5%	5%	0%	0%	0%	0%	0%	0%
2921140000 – – 2-(N,N-Diisopropylamino)ethylchloride hydrochloride 2921190000 – Acyclic polyamines and their derivatives; salts thereof:	5% 5%	B B	5% 5%	5% 5%	5% 5%	5% 5%	5% 5%	0% 0%	0% 0%	0% 0%	0% 0%	0% 0%	0% 0%
2921210000 – – Ethylenediamine and its salts		B	5%	5%	5%	5%	5%	0%	0%	0%	0%	0%	0%
2921220000 – – Hexamethylenediamine and its salts	5% 5%	B	5%	5%	5%	5%	5%	0%	0%	0%	0%	0%	0%
2921290000 – – Other 2921300000 – Aromatic monoamines and their	5%	B	5%	5%	5%	5%	5%	0%	0%	0%	0%	0%	0%

				5%	5%					0%	0%	0%
2918290000 –	– Other			5%								0%		0%
derivatives; salts thereof:	5%	B	5%	5%	5%	5%	5%	0%	0%	0%	0%	0%	0%
2921410000 – – Aniline and its salts	5%	B	5%	5%	5%	5%	5%	0%	0%	0%	0%	0%	0%
2921420000 – – Aniline derivatives and their salts	5%	B	5%	5%	5%	5%	5%	0%	0%	0%	0%	0%	0%
2921430000 – – Toluidines and their derivatives; salts thereof	5%	B	5%	5%	5%	5%	5%	0%	0%	0%	0%	0%	0%
2921440000 – – Diphenylamine and its derivatives; salts thereof	5%	B	5%	5%	5%	5%	5%	0%	0%	0%	0%	0%	0%
2921450000 – – 1-Naphthylamine (alpha-naphthylamine), 2-naphthylamine (beta-naphthylamine) and their derivatives; salts thereof 5%		B	5%	5%	5%	5%	5%	0%	0%	0%	0%	0%	0%
– Amfetamine (INN), benzfetamine (INN), dexamfetamine (INN), etilamfetamine (INN),									0%	0%	0%
2921460000 – fencamfamin (INN), lefetamine (INN), levamfetamine (INN), mefenorex (INN) and phentermine (INN); salts thereof 2921490000 – Aromatic polyamines and their derivatives; salts thereof:	5% 5%	B	5% 5%	5%	5%	5%	5%	0%	0%	0%	0%	0% 0%	0%
2921510000 – o-, m-, p-Phenylenediamine, diaminotoluenes, and their derivatives; salts thereof	5%	B B	5%	5% 5%	5% 5%	5% 5%	5% 5%	0% 0%	0%	0%	0%		0% 0%
2921590000 Other	5%	B	5%	5%	5%		5%	0%		0%	0% 0%	0% 0%	0%

				5%	5%					0%	0%	0%
2918290000 –	– Other			5%								0%		0%
2922110000 – – Monoethanolamine and its salts	5%		5%	5%		5%	5%	0%	0%	0%	0%	0%	0% 0%
2922120000 – – Diethanolamine and its salts	5%	B B	5%	5%	5% 5%	5% 5%	5% 5%	0% 0%	0%	0%			0%
2922140000 – – Dextropropoxyphene (INN) and its salts	5%		5%	5%	5%		5%		0%		0%	0%
2922150000 – – Triethanolamine 2922160000 – – Diethanolammonium perfluorooctane sulphonate	5% 5%	B B	5%	5%	5%	5% 5%	5%	0% 0%	0%	0%	0% 0%	0% 0%	0%
– – Methyldiethanolamine and ethyldiethanolamine	5%	B							0%	0%			0%
2922170000			5%						0%	0%	0%	0%	0%
2922180000 – – 2-(N,N-Diisopropylamino)ethanol				5%	5%		5%	0%				0%	0%
HS2017	Description	CET rate	Category	2019	2020	2021	2022	2023	2024	2025	2026	2027	2028	2029
2922190000 – of	Amino-naphthols and other amino-phenols, other than those containing more than one kind oxygen function, their ethers and esters; salts thereof: 5%		B	5%	5%	5%	5%	5%	0%	0%	0%	0%	0%	0%
2922210000	– – Aminohydroxynaphthalenesulphonic acids and their salts	5%	B	5%	5%	5%	5%	5%	0%	0%	0%	0%	0%	0%
2922290000	– Amino-aldehydes, amino-ketones and amino-quinones, other than those containing more than one kind of oxygen function; salts thereof:	5%	B	5%	5%	5%	5%	5%	0%	0%	0%	0%	0%	0%

				5%	5%					0%	0%	0%
2918290000 –	– Other			5%								0%		0%
2922310000	– – Amfepramone (INN), methadone (INN) and normethadone (INN); salts thereof	5%	B	5%	5%	5%	5%	5%	0%	0%	0%	0%	0%	0%
2922390000 –	Amino-acids, other than those containing more than one kind of oxygen function, and their esters; salts thereof:	5%	B	5%	5%		5% 5%	5%	0%	0%	0%	0%	0%	0%
2922410000 –	– Lysine and its esters; salts thereof	5%	B	5%	5%	5%	5%	5%	0%	0%	0%	0%	0%	0%
2922421000		10%	B						10%	10%	5%	5%	5%	0%
2922429000 – –	– Other	5%	B	5%	5%	5%	5%	5%	0%	0%	0%	0%	0%	0%
2922430000 – – 2922440000 – –	Anthranilic acid and its salts Tilidine (INN) and its salts	5% 5%	B B	5% 5%	5% 5%	5% 5%	5% 5%	5% 5%	0% 0%	0% 0%	0% 0%	0% 0%	0% 0%	0% 0%
2922490000 – –	Other	5%	B	5%	5%	5%		5%	0%	0%	0%	0%	0%	0%
2922500000 2923100000	function				5%	5%	5%	5%	0%	0%	0%	0%	0%	0% 0%
– 2923200000 –	Choline and its salts Lecithins and other phosphoaminolipids	5% 5%	B B	5% 5%	5% 5%	5% 5%	5% 5%	5%	0%	0%	0%	0% 0%	0% 0%	0%
2923300000 –	Tetraethylammonium perfluorooctane sulphonate	5%	B	5%	5%	5%	5%	5%	0%	0%	0%	0%	0%	0%
2923400000 –	Didecyldimethylammonium perfluorooctane sulphonate	5%	B	5%	5%	5%	5%	5%	0%	0%	0%	0%	0%	0%

				5%	5%					0%	0%	0%
2918290000 –	– Other			5%								0%		0%
2923900000		5%	B	5%	5%	5%	5%	5%	0%	0%	0%	0%	0%	0%
2924110000	– Other – – Meprobamate (INN)	5%	B	5%	5%	5%	5%	5%	0%	0%	0%	0%	0%	0%
2924120000	– – Fluoroacetamide (ISO), monocrotophos (ISO) and phosphamidon (ISO)	5%	B	5%	5%	5%	5%	5%	0%	0%	0%	0%	0%	0%
2924190000 –	Cyclic amides (including cyclic carbamates) and their derivatives; salts thereof:	5%	B	5%	5%	5%	5%	5%	0%	0%	0%	0%	0%	0%
2924210000	– – Ureines and their derivatives; salts thereof	5%	B	5%	5%	5%	5%	5%	0%	0%	0%	0%	0%	0%
2924230000 – –	2-Acetamidobenzoic acid (N-acetylanthranilic acid) and its salts	5%	B	5%	5%	5%	5%	5%	0%	0%	0%	0%	0%	0%
2924240000 – –	Ethinamate (INN)	5%	B	5%	5%	5%	5%	5%	0%	0%	0%	0%	0%	0%
2924250000 –	– Alachlor (ISO)	5%	B	5%	5%	5%	5%	5%	0%	0%	0%	0%	0%	0%
2924290000 – –	Other	5%	B	5%	5%	5%	5%	5%	0%	0%	0%	0%	0%	0%
2925110000 – –	Saccharin and its salts	5%	B	5%	5%		5% 5%	5%	0%	0%	0%	0%	0%	0%
2925120000 – –	Glutethimide (INN)	5%	B	5%	5%	5%		5%	0%	0%	0%	0%	0%	0%

				5%	5%					0%	0%	0%
2918290000 –	– Other			5%								0%		0%
2925190000 –	Imines and their derivatives; salts thereof:	5%	B	5%	5%	5%	5% 5%	5%	0%	0%	0%	0%	0%	0%
2925210000 –	– Chlordimeform (ISO)	5%	B	5%	5%	5%	5%	5%	0%	0%	0%	0%	0%	0%
2925290000 –	– Other	5%	B	5%	5%	5%	5%	5%	0%	0%	0%	0%	0%	0%
2926100000	– Acrylonitrile	5%	B	5%	5%	5%	5%	5%	0%	0%	0%	0%	0%	0%
2926200000 –	1-Cyanoguanidine (dicyandiamide)	5%	B	5%	5%	5%	5%	5%	0%	0%	0%	0%	0%	0%
2926300000 –	Fenproporex (INN) and its salts; methadone (INN) intermediate (4-cyano-2-dimethylamino- 4,4-diphenylbutane)	5%	B	5%	5%	5%	5%	5%	0%	0%	0%	0%	0%	0%
2926400000 –	alpha-Phenylacetoacetonitrile	5%	B	5%	5%	5%	5%	5%	0%	0%	0%	0%	0%	0%
2926900000	– Other	5%	B	5%	5%	5%	5%	5%	0%	0%	0%	0%	0%	0%
2927000000	Diazo-, azo- or azoxy-compounds	5%	B	5%	5%	5%	5%	5%	0%	0%	0%	0%	0%	0%
2928000000	Organic derivatives of hydrazine or of hydroxylamine	5%	B	5%	5%						0%		0%	0%
HS2017	Description	CET rate	Category	2019	2020	2021	2022	2023	2024	2025	2026	2027	2028	2029

				5%	5%					0%	0%	0%
2918290000 –	– Other			5%								0%		0%
2929100000 –	Isocyanates	5%	B	5%	5%	5%	5%	5%	0%	0%	0%	0%	0%	0%
2929900000	X. ORGANO-INORGANIC COMPOUNDS, HETEROCYCLIC COMPOUNDS, NUCLEIC ACIDS AND THEIR SALTS, AND SULPHONAMIDES	5%	B	5%	5%	5%	5%	5%	0%	0%	0%	0%	0%	0%
2930200000	– Thiocarbamates and dithiocarbamates	5%	B	5%	5%	5%	5%	5%	0%	0%	0%	0%	0%	0%
2930300000 –	Thiuram mono-, di- or tetrasulphides	5%	B	5%	5%	5%	5%	5%	0%	0%	0%	0%	0%	0%
2930400000	– Methionine	5%	B	5%	5%	5%	5%	5%	0%	0%	0%	0%	0%	0%
2930600000	– 2-(N,N-Diethylamino)ethanethiol	5%	B	5%	5%	5%	5%	5%	0%	0%	0%	0%	0%	0%
2930700000	– Bis(2-hydroxyethyl)sulfide (thiodiglycol (INN))	5%	B	5%	5%	5%	5%	5%	0%	0%	0%	0%	0%	0%
2930800000	– Aldicarb (ISO), Captafol (ISO) and methamidophos (ISO)	5%	B	5%	5%	5%	5%	5%	0%	0%	0%	0%	0%	0%
2930900000	– Other	5%	B	5%	5%	5%	5%	5%	0%	0%	0%	0%	0%	0%
2931100000	– Tetramethyl lead and tetraethyl lead

Page 279 in PDF

5%	5%	5%	0%	0%	0%	0%	0%
2936250000 – – Vitamin	B<sub>6</sub> and its derivatives	5%	B	5%	5%	5%	5%	5%	0%	0%	0%	0%	0%	0%
2936260000 – – Vitamin	– Vitamin B<sub>12</sub> and its derivatives C and its derivatives	5% 5%	B B	5% 5%	5% 5%	5% 5%	5% 5%	5% 5%	0% 0%	0% 0%	0% 0%	0% 0%	0% 0%	0% 0%
2936270000 – 2936280000 – – Vitamin	E and its derivatives	5%	B	5%	5%	5%	5%	5%	0%	0%	0%	0%	0%	0%
2936290000	– – Other vitamins and their derivatives	5%	B	5%	5%	5%	5%	5%	0%	0%	0%	0%	0%	0%
2936900000 –	Other, including natural concentrates	5%	B	5%	5%	5%	5%	5%	0%	0%	0%	0%	0%	0%
2937110000	– – Somatotropin, its derivatives and structural analogues – – Insulin and its salts	5%	B	5%	5%	5%	5%	5%	0%	0%	0%	0%	0%	0%
2937120000	–	5%	B	5%	5%	5%	5%	5%	0%	0%	0%	0%	0%	0%
2937190000	Steroidal hormones, their derivatives and structural analogues:	5%	B	5%	5%	5%	5%	5%	0%	0%	0%	0%	0%	0%
2937210000 –	– Cortisone, hydrocortisone, prednisone (dehydrocortisone) and prednisolone (dehydrohydrocortisone)	5%	B	5%	5%	5%	5%	5%	0%	0%	0%	0%	0%	0%
2937220000 –	– Halogenated derivatives of corticosteroidal hormones	5%	B	5%	5%	5%	5%	5%	0%	0%	0%	0%	0%	0%
2937230000 – –	Oestrogens and progestogens Other	5%	B	5%	5%	5%	5%	5%	0%	0%	0%	0%	0%	0%
2937290000 – –		5%	B	5%	5%	5%	5%	5%	0%	0%	0%	0%	0%	0%

5%	5%	5%	0%	0%	0%	0%	0%
2936250000 – – Vitamin	B<sub>6</sub> and its derivatives	5%	B	5%	5%	5%	5%	5%	0%	0%	0%	0%	0%	0%
2937500000 –	Prostaglandins, thromboxanes and leukotrienes, their derivatives and structural analogues	5%	B	5%	5%	5%	5%	5%	0%	0%	0%	0%	0%	0%
2937900000	XII. GLYCOSIDES AND ALKALOIDS, NATURAL OR REPRODUCED BY SYNTHESIS, AND THEIR SALTS, ETHERS, ESTERS AND OTHER DERIVATIVES –	5%	B	5%	5%	5%	5%	5%	0%	0%	0%	0%	0%	0%
2938100000	Rutoside (rutin) and its derivatives	5%	B	5%	5%	5%	5%	5%	0%	0%	0%	0%	0%	0%
2938900000 –	Other	5%	B	5%	5%	5%	5%	5%	0%	0%			0%
2939110000 –	– 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),	5%	B	5%				5%	0%	0%	0% 0%	0% 0%		0%
2939190000 – –	thebacon (INN) and thebaine; salts thereof Other	5%	B		5%	5%	5%	5%	0%	0%	0%		0%	0%
2939200000										0%	0%	0%	0% 0%	0%
2939300000 –	Ephedrines and their salts:	5%	B	5%	5%	5%	5%	5%	0%	0%	0%	0%	0%	0%
2939410000 – –	Ephedrine and its salts	5%	B B	5% 5%	5% 5%	5%	5%	5%	0%	0%	0% 0%	0%	0%	0%
2939420000 – – 2939430000	Pseudoephedrine (INN) and its salts	5%		5%	5%	5%	5%	5%	0%	0% 0%	0%	0% 0%	0% 0%	0% 0%

5%	5%	5%	0%	0%	0%	0%	0%
2936250000 – – Vitamin	B<sub>6</sub> and its derivatives	5%	B	5%	5%	5%	5%	5%	0%	0%	0%	0%	0%	0%
– – 2939440000	Cathine (INN) and its salts	5%	B	5%	5%	5%	5%	5% 5%	0%	0%			0%	0%
2939490000	Theophylline and aminophylline (theophylline-ethylenediamine) and their derivatives; thereof:	5%	B	5%		5%	5%	5%	0%	0%	0%	0%	0%	0%
2939510000 – –	Fenetylline (INN) and its salts	5%	B	5%	5%	5%	5%	5%	0%	0%	0%	0%	0%	0%

Page 281 in PDF

3002300000	– Vaccines for veterinary medicine	0%	A	0%	0%	0%	0%	0%	0%	0%	0%	0%	0%	0%
3002909000	– – Other	0%	A	0%	0%	0%	0%	0%	0%	0%	0%	0%	0%	0%
3002901000	– – Ferments	0%	A	0%	0%	0%	0%	0%	0%	0%	0% 0%	0% 0%	0% 0%	0%
3003100000	– Containing penicillins or derivatives thereof, with a penicillanic acid structure, or streptomycins or their derivatives	0%	A	0%	0%	0%	0%	0%	0%	0%				0%
3003200000	– Other, containing hormones or other products of heading 2937:	0%	B	0%	0%	0%	0%	0%	0%	0%	0%	0%	0%	0%
3003310000	– – Containing insulin	0%	A	0%	0%	0%	0%	0%	0%	0%	0%	0%	0%	0%
3003390000	– Other, containing alkaloids or derivatives thereof:	0%	A	0% 0%	0% 0%	0% 0%	0% 0%	0%	0%	0%	0%	0%	0% 0%	0%
3003410000	– – Containing ephedrine or its salts	0%	A					0%	0%	0%	0%	0%		0%
3003420000 3003430000	– – Containing pseudoephedrine (INN) or its salts – – Containing norephedrine or its salts	0% 0%	A A	0% 0%	0% 0%	0% 0%	0% 0%	0% 0%	0% 0%	0% 0%	0% 0%	0% 0%	0% 0%	0% 0%
3003490000	– – Other	0%	A	0%	0%	0%	0%	0%	0%	0%	0%	0%	0%	0%
HS2017	Description	CET rate	Category	2019	2020	2021	2022	2023	2024 2025	2026	2027	2028	2029
3003600000	Other, containing antimalarial active principles described in subheading note 2 to this Chapter	0%	B	0%	0%	0%	0%	0% 0%	0%	0%	0%	0%	0%

3002300000	– Vaccines for veterinary medicine	0%	A	0%	0%	0%	0%	0%	0%	0%	0%	0%	0%	0%
3003900000	Other	0%	B	0%	0%	0%	0% 0%	0%	0%	0%	0%	0%	0%
3004100000	Containing penicillins or derivatives thereof, with a penicillanic acid structure, or streptomycins or their derivatives	0%	B	0%	0%	0%	0%	0% 0%	0%	0%	0%	0%	0%
3004200000	Other, containing hormones or other products of heading 2937:	0%	B	0%	0%	0%	0%	0%	0%	0% 0%	0%	0%	0%
3004310000	– Containing insulin	0%	A	0%	0%	0%	0%	0%	0%	0% 0%	0%	0%	0%
3004320000	– Containing corticosteroid hormones, their derivatives or structural analogues	0%	A	0%	0%	0%	0% 0%	0%	0%	0%	0%	0%	0%
3004390000	Other, containing alkaloids or derivatives thereof:	0%	B	0%	0%	0%	0% 0%	0%	0%	0%	0%	0%	0%
3004410000	– Containing ephedrine or its salts	0%	A	0%	0%	0%	0%	0% 0%		0% 0%	0%	0%	0%
3004420000	– Containing pseudoephedrine (INN) or its salts	0%	A	0%	0%	0%	0% 0%	0%	0%	0%	0%	0%	0%
3004430000	– Containing norephedrine or its salts	0%	A	0%	0%	0%	0% 0%	0%	0%	0%	0%	0%	0%
3004490000	– Other	0%	A	0%	0%	0%	0% 0%	0%	0%	0%	0%	0%	0%
3004500000	Other, containing vitamins or other products of heading 2936	0%	B	0%	0%	0%	0% 0%	0%	0%	0%	0%	0%	0%
3004600000	Other, containing antimalarial active principles described in subheading note 2 to this Chapter	0%	B	0%	0%	0%	0% 0%	0%	0%	0%	0%	0%	0%

3002300000	– Vaccines for veterinary medicine	0%	A	0%	0%	0%	0%	0%	0%	0%	0%	0%	0%	0%
3004902000	– Oral rehydration salt (ORS)	0%	B	0%	0%	0%	0% 0%		0%	0% 0%	0%	0%	0%
3004909000	– Other	0%	B	0%	0%	0%	0% 0%		0%	0% 0%	0%	0%	0%
3005100000	Adhesive dressings and other articles having an adhesive layer	0%	A	0%	0%	0%	0% 0%		0%	0% 0%	0%	0%	0%
3005900000	Other	0%	B	0%	0%	0%	0% 0%		0%	0% 0%	0%	0%	0%
3006100000	Sterile surgical catgut, similar sterile suture materials (including sterile absorbable surgical or dental yarns) and sterile tissue adhesives for surgical wound closure; sterile laminaria and sterile laminaria tents; sterile absorbable surgical or dental haemostatics; sterile surgical or dental adhesion barriers, whether or not absorbable	0%	A	0%	0%	0%	0%	0%	0% 0%	0%	0%	0%	0%
3006200000	Blood-grouping reagents	0%	A	0%	0%	0%	0%	0%	0% 0%	0%	0%	0%	0%
3006300000	Opacifying preparations for X-ray examinations; diagnostic reagents designed to be administered to the patient	0%	A	0%	0%	0%	0% 0%		0%	0% 0%	0%	0%	0%
3006400000	Dental cements and other dental fillings; bone reconstruction cements	0%	A	0%	0%	0%	0% 0%		0%	0% 0%	0%	0%	0%
3006500000	First-aid boxes and kits	0%	A	0%	0%	0%	0% 0%		0%	0% 0%	0%	0%	0%
3006600000	Chemical contraceptive preparations based on hormones, on other products of heading 2937 or on spermicides	0%	B	0%	0%	0%	0% 0%		0%	0% 0%	0%	0%	0%
3006700000	Other:	0%	A	0%	0%	0%	0%	0%	0%	0% 0%	0%	0%

3002300000	– Vaccines for veterinary medicine	0%	A	0%	0%	0%	0%	0%	0%	0%	0%	0%	0%	0%
3006910000	Appliances identifiable for ostomy use	0%	B		0%	0%		0%	0%	0%			0%
3006920000	– Waste pharmaceuticals	0%	A	0%	0%	0%	0% 0%	0%	0%	0%	0%	0%	0%
3101000000	Animal or vegetable fertilisers, whether or not mixed together or chemically treated; fertilisers produced by the mixing or chemical treatment of animal or vegetable products	5%	A	5%	5%	0%	0%	0%	0%	0% 0%	0%	0%	0%
3102100000	Ammonium sulphate; double salts and mixtures of ammonium sulphate and ammonium nitrate:	0%	A	0%	0%	0%	0% 0%	0%	0%	0%	0%	0%	0%
3102210000	– Ammonium sulphate	0%	A	0%	0%	0%	0% 0%	0%	0%	0%	0%	0%	0%
3102290000	– Other	0%	A	0%	0% 0%	0%	0%	0%		0% 0%	0%	0%	0%
3102300000	Ammonium nitrate, whether or not in aqueous solution	0%	A	0%	0% 0%	0%	0%		0% 0%	0%	0%	0%	0%
3102400000	Mixtures of ammonium nitrate with calcium carbonate or other inorganic non-fertilising substances	5%	A	5%		0%	0% 0%		0% 0%	0%	0%	0%	0%
3102500000	nitrate			0%	5%					0%	0%
HS2017	Description	CET rate	Category		2019 2020	2021 2022	2023	2024	2025	2026	2027	2028	2029
3102600000 – Double	salts and mixtures of calcium nitrate and ammonium nitrate	0%	A		0% 0%	0%	0% 0%	0%	0%	0% 0%	0%		0%
3102800000	– Mixtures of urea and ammonium nitrate in aqueous or ammoniacal solution	5%	A	5%	5%	0% 0%	0%	0%	0%	0%	0%	0%	0%

3002300000	– Vaccines for veterinary medicine	0%	A	0%	0%	0%	0%	0%	0%	0%	0%	0%	0%	0%
3102900000	– Other, including mixtures not specified in the foregoing subheadings	0%	A		0% 0%	0%	0% 0%	0%	0%	0%	0%	0%	0%
3103110000 – –	Containing by weight 35 %or more of diphosphorus pentaoxide (P<sub>2</sub>O<sub>5</sub>)	0%	A	0%	0% 0%	0%	0% 0%	0%	0%	0%	0%	0%	0%
3103190000 – 3103900000 –	– Other	0%	A A	0%	0% 0%	0% 0%	0% 0% 0% 0%	0% 0%	0% 0%	0%	0% 0%	0% 0%	0% 0%
3104200000	Other Potassium chloride	0% 0%	A		0% 0%	0%	0% 0%	0%	0%	0% 0%	0%	0%	0%
3104300000	– Potassium sulphate	0%	A		0%	0%	0% 0%	0%		0%	0%
3104900000	– Other	0%	A		0% 0%	0%	0% 0%	0%	0%	0%	0%	0%	0%
3105100000	– Goods of this chapter in tablets or similar forms or in packages of a gross weight not exceeding 10 kg –	0%	A	0%	0%	0% 0%	0%	0%	0%	0%	0%	0%	0%
3105200000	Mineral or chemical fertilisers containing the three fertilising elements nitrogen, phosphorus and potassium	5%	A	5%	5%	0%	0% 0%	0%	0%	0%	0%	0%	0%
3105300000	– Diammonium hydrogenorthophosphate (diammonium phosphate)	0%	A	0%	0%	0% 0%	0%	0%	0%	0%	0%	0%	0%
3105400000 – Other mineral or chemical 3105510000	fertilisers containing the two fertilising elements nitrogen and phosphorus: nitrates and phosphates	0%	A	0%	0%	0%	0% 0%	0% 0%	0% 0%	0%	0%	0%	0%
– – 3105590000 – – Other	Containing	5% 5%	A A	5%	5% 5% 5%	0% 0% 0%	0% 0%		0%	0% 0%	0% 0%	0% 0%	0% 0%

3002300000	– Vaccines for veterinary medicine	0%	A	0%	0%	0%	0%	0%	0%	0%	0%	0%	0%	0%
3105600000 –	Mineral or chemical fertilisers containing the two fertilising elements phosphorus and potassium	5%	A	5%	5%	0%	0%	0%	0%	0%	0%	0%	0%
3105900000 – Other

Page 282 in PDF

5%	A		5% 5%	0% 0%	0% 0% 0%	0% 0%	0%	0%	0%	0%	0%
3201100000 –	extract	5%	B		5%	5% 5%	5%	0%	0%	0%	0%	0%	0%
3201200000 – Wattle extract	Quebracho	5%	B	5%	5% 5%	5%	5% 5%	0%	0%	0%	0%	0%	0%
3201900000 –	Other	5%	B	5%	5%	5%	5% 5%	0%	0%	0%	0%	0%	0%
3202100000 –	Synthetic organic tanning substances	5%	B	5%	5%	5%	5% 5%	0%	0%	0%	0%	0%	0%
3202900000 –	Other	10%	B	10%	10%	10%	10% 10%	10%	10%	5%	5%	5%	0%
3203009000 –	Other	5%	B	5%	5%	5%	5% 5%	0%	0%	0%	0%	0%	0%
3203001000 –	Natural indigo	5%	B	5%	5%	5% 5%	5%	0%	0%	0%	0%	0%	0%
3204110000 – –	Disperse dyes and preparations based thereon	5%	B	5%	5%	5%	5% 5%	0%	0%		0%	0%
3204120000 – –	Acid dyes, whether or not premetallised, and preparations based thereon; mordant dyes		B	5%			5%	0%	0%	0%			0%
and	preparations based thereon dyes and preparations based thereon	5%	B	5%	5%	5%	5%			0% 0%	0% 0%	0%	0%
3204130000 – –	Basic	5%			5%	5%	5% 5%	0%	0%	0%		0%	0%
3204140000 – – 3204150000 – – Vat dyes (including those thereon	Direct dyes and preparations based thereon usable in that state as pigments) and preparations based	5% 5%	B B	5%	5% 5% 5%	5% 5%	5% 5% 5% 5%	0% 0%	0% 0%	0%	0% 0%	0% 0%	0% 0%
3204160000 – –	Reactive dyes and preparations based thereon	10%	B	10%	10%	10%	10%	10%	10%	5%	5%	5%

5%	A		5% 5%	0% 0%	0% 0% 0%	0% 0%	0%	0%	0%	0%	0%
3201100000 –	extract	5%	B		5%	5% 5%	5%	0%	0%	0%	0%	0%	0%
3204170000 – –	Pigments and preparations based thereon	10%	B	10%	10%	10% 10%	10%	10%	10%	5%	5%	5%	0% 0%
3204190000 – –	Other, including mixtures of colouring matter of two or more of the subheadings 3204.11 3204.19	5%	B	5%	5%	10% 5%	5% 5%	0%	0%	0%	0%	0%	0%
to 3204200000 –	Synthetic organic products of a kind used as fluorescent brightening agents	5%	B	5%	5%	5% 5%	5%			0%	0%	0%
3204900000			B		5%	5%	5%	0% 0%	0%	0%	0%	0%	0%
– 3205000000 Colour lakes; preparations as	Other specified in note 3 to this chapter based on colour lakes	5% 10%	B		5% 10% 10%	5% 10%	10% 10%	10%	0% 10%	5%	5%	5%	0% 0%
3206110000 – –	Containing 80 %or more by weight of titanium dioxide calculated on the dry matter	5%	B	5%		5%	5%	0%	0%		0%	0%
HS2017	Description	CET rate Category 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 0% 0%	CET rate Category 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 0% 0%	CET rate Category 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 0% 0%	CET rate Category 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 0% 0%	CET rate Category 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 0% 0%	CET rate Category 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 0% 0%	CET rate Category 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 0% 0%	CET rate Category 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 0% 0%	CET rate Category 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 0% 0%	CET rate Category 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 0% 0%	CET rate Category 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 0% 0%	CET rate Category 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 0% 0%

5%	A		5% 5%	0% 0%	0% 0% 0%	0% 0%	0%	0%	0%	0%	0%
3201100000 –	extract	5%	B		5%	5% 5%	5%	0%	0%	0%	0%	0%	0%
3206190000 – – Other		5%	B	5%	5%	5%	5%	5%	0%	0% 0%	0%	0%
3206200000 – Other colouring matter and other preparations:		5%	B	5%	5%	5%	5%	5%	0%	0%	0% 0%	0%
3206410000 – – Ultramarine and preparations based thereon	5%		B	5%	5%	5%	5%	5%	0%	0% 0%	0% 0%	0%
3206420000 – – Lithopone and other pigments and preparations	based on zinc sulphide 5%	B		5%	5%	5%	5%	5%	0%	0% 0%	0% 0%	0%
3206499000 – – – Other	10%	B		10%	10%	10%	10%	10%	10%	10% 5%	5% 5%	0%
3206491000 – – – Pigments and preparations based on	cadmium compounds 5%	B		5%	5%	5%	5%	5%	0%	0% 0%	0% 0%	0%
3206492000 – – – Pigments and preparations based on	hexacynoferrates (ferrocynides and ferricynides) 5%	B		5%	5%	5%	5%	5%	0%	0% 0%	0% 0%	0%
3206500000 – Inorganic products of a kind used as	luminophores 5%	B		5%	5%	5%	5%	5%	0% 0%	0%	0% 0%	0%
3207100000 – Prepared pigments, prepared opacifiers,	prepared colours and similar preparations 5%		B	5%	5%	5%	5%	5%	0%	0% 0%	0% 0%	0%
3207200000 – Vitrifiable enamels and glazes, engobes	(slips) and similar preparations 5%		B	5%	5%	5%	5%	5%	0%	0% 0%	0% 0%	0%
3207300000 – Liquid lustres and similar preparations	5%		B	5%	5%	5%	5%	5%	0%	0% 0%	0% 0%	0%

5%	A		5% 5%	0% 0%	0% 0% 0%	0% 0%	0%	0%	0%	0%	0%
3201100000 –	extract	5%	B		5%	5% 5%	5%	0%	0%	0%	0%	0%	0%
3207400000 – Glass frit and other glass, in the form of	powder, granules or flakes 5%		B	5%	5%	5%	5%	5%	0%	0% 0%	0% 0%	0%
3208100000 – Based on polyesters	20%		D	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl. Excl.	Excl.	Excl. Excl.
3208201000 – – Varnishes (including lacquers)	20%	D		Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl. Excl.
3208202000 – – Paints (including enamels)	20%		D	Excl. Excl.	Excl.		Excl.	Excl.	Excl. Excl.	Excl. Excl.	Excl.	Excl. Excl.
3208209000 – – Solutions as defined in Note 4 to this Chapter	20%		D	Excl. Excl.	Excl.		Excl.	Excl.	Excl. Excl.	Excl.	Excl.	Excl. Excl.
3208902900 – – – Other	20%	D		Excl. Excl.	Excl.		Excl.	Excl. Excl.	Excl.	Excl.	Excl.	Excl. Excl.
3208909000 – – Solutions as defined in Note 4 to this Chapter	20%		D	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl. Excl.	Excl.	Excl. Excl.
3208902100 – – – Dry powder paint	20%		D	Excl.	Excl.	Excl.	Excl.	Excl.	Excl. Excl.	Excl. Excl.	Excl.	Excl. Excl.
3208901000 – – Paints:	20%		D	Excl. Excl.		Excl.	Excl.	Excl.	Excl.	Excl. Excl. Excl. Excl.	Excl. Excl.	Excl. Excl. Excl. Excl.

5%	A		5% 5%	0% 0%	0% 0% 0%	0% 0%	0%	0%	0%	0%	0%
3201100000 –	extract	5%	B		5%	5% 5%	5%	0%	0%	0%	0%	0%	0%
3209102000 – – Paints 3209101000 – – Varnishes	20%	D 20%	D	Excl. Excl.	Excl. Excl.	Excl. Excl.	Excl. Excl.	Excl. Excl.	Excl.	Excl. Excl.	Excl.	Excl. Excl.
3209902000 – – Paints	20%		D	Excl. Excl.		Excl.	Excl.	Excl.	Excl.	Excl.	Excl. Excl.	Excl. Excl.
3209901000 – – Varnishes	20%		D	Excl. Excl.		Excl.	Excl.	Excl.	Excl.	Excl.	Excl. Excl.	Excl. Excl.
3210009000 – Other	20%		D	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl. Excl.	Excl. Excl.
3210002000 – Paints	20%		D	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.

Page 284 in PDF

Excl. Excl.
3304200000	– Eye make-up preparations	20%	D	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl. Excl.	Excl.
3304300000	– Other:	20%	D	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.		Excl.
3304910000 –	– Powders, whether or not compressed	20%	D	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.
3304990000 –	– Other	20%	D	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl. Excl. Excl.	Excl. Excl. Excl.	Excl.
3305100000 – 3305200000 –	Shampoos Preparations for permanent waving or straightening	20% 20%	D D	Excl. Excl.	Excl. Excl.	Excl. Excl.	Excl. Excl.	Excl. Excl.	Excl. Excl.	Excl. Excl.	Excl. Excl. Excl. Excl. Excl.	Excl. Excl.	Excl. Excl.
3305300000 –	Hair lacquers	20%	D	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl. Excl.	Excl.	Excl.
3305900000 –	Other	20%	D	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl. Excl. Excl.	Excl.	Excl.
3306100000 –	Dentifrices	20%	D	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.		Excl.	Excl.
3306200000 –	Yarn used to clean between the teeth (dental floss)	20%	C	20%	20%	20%	20%	20%	20%	20%	10% 10%	5%	0%
3306900000 –	Other	20%	C	20%	20%	20%	20%	20%	20%	20%	10% 10%	5%	0%

Excl. Excl.
3304200000	– Eye make-up preparations	20%	D	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl. Excl.	Excl.
3307100000 –	Pre-shave, shaving or aftershave preparations	20%	C	20%	20%	20%	20%	20%	20%	20%	10% 10%	5%	0%
3307200000 –	Personal deodorants and antiperspirants	20%	D	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl. Excl.	Excl.	Excl.
3307300000 –	Preparations for perfuming or deodorising rooms, including odoriferous preparations used during religious rites:	20%	D	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl. Excl.	Excl.	Excl.
3307410000	– – "Agarbatti" and other odoriferous preparations which operate by burning	20%	C	20%	20%	20%	20%	20%	20%	20%	10%	10% 5%	0%
3307490000	– – Other	20%	C	20%	20%	20%	20%	20%	20%	20%	10%	10% 5%	0%
3307900000	– Other	20%	D	Excl.		Excl.	Excl.				Excl.
3401111000	– – – Medicated soaps 3401119000 – – – Other	10% 35%	D D	Excl. Excl.	Excl. Excl. Excl.	Excl. Excl.	Excl. Excl.	Excl. Excl.	Excl. Excl.	Excl. Excl.	Excl. Excl. Excl. Excl. Excl.	Excl. Excl.	Excl. Excl. Excl. Excl.
3401191000	– – – Household soaps	35%	D	Excl.		Excl.	Excl.	Excl.	Excl.	Excl.	Excl.
3401192000	– – – Surface-active products and preparations	35%	D	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl. Excl.		Excl. Excl.

Excl. Excl.
3304200000	– Eye make-up preparations	20%	D	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl. Excl.	Excl.
3401199000	– – – Other	35%	D	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.		Excl. Excl.
3401200000 –						Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.
3401300000 – or 3402111000 –	Organic surface-active products and preparations for washing the skin, in the form of liquid cream and put up for retail sale, whether or not containing soap – – Put up for retail sale	35%	D B	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl. 10%	Excl.	Excl. Excl.
3402119000 – 3402121000	– – Other – – Put up for retail sale	35% 20%	B	35% 20%	35% 20%	35%	35%	35%	35%	35% 20%	35% 10%	35%	20% 0% 5% 0%
HS2017	Description	CET rate	Category	2019	2020	2021	2022	2023	2024	2025	2026		2027	2028 2029
3402129000	– – – Other	20%	B	20%	20%	20%	20%	20%	20%	20%	10%	10%	5%	0%
3402131000	– – – Put up for retail sale	35%	B	35%	35%	35%	35%	35%	35%	35%	35%	35%		20% 0%
3402139000	– – – Other	20%	B	20%	20%	20%	20%	20%	20%	20%	10%	10%	5%	0%
3402191000	– – – Put up for retail sale	35%	D	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.
3402199000	– – – Other	20%	D	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl. Excl.	Excl.

Excl. Excl.
3304200000	– Eye make-up preparations	20%	D	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl. Excl.	Excl.
3402900000	3402200000 – Preparations put up for retail sale – Other	35% 20%	D D	Excl. Excl.	Excl. Excl.	Excl. Excl.	Excl. Excl.	Excl. Excl.	Excl. Excl.	Excl. Excl.	Excl. Excl.	Excl. Excl.	Excl.	Excl. Excl.
3403110000	– – Preparations for the treatment of textile materials, leather, furskins or other materials	10%	B	10%	10%	10%	10%	10%	10%	10%	5%		5% 5%	0%
3403190000	– Other:	10%	B	10%	10%	10%	10%	10%	10%	10%	5%	5%	5%	0%
3403910000	– – Preparations for the treatment of textile materials, leather, furskins or other materials	10%	B	10%	10%	10%

Page 285 in PDF

10%	10%	10%	10%	5%	5%	5%	0%
3403990000	– – Other	10%	B	10%	10%	10%	10%	10%	10%	10%	5%	5%	5%	0%
3404200000	– Of poly(oxyethylene) (polyethylene glycol)	10%	B	10%	10%	10%	10%	10%	10%	10%	5%	5%	5%	0%
3404900000	– Other	10%	B	10%	10%	10%	10%	10%	10%	10%	5%	5%	5%	0%
3405100000	– Polishes, creams and similar preparations, for footwear or leather	20%	C	20%	20%	20%	20%	20%	20%	20%	10%	10%	5%	0%
3405200000	– Polishes, creams and similar preparations, for the maintenance of wooden furniture, floors or other woodwork	20%	C	20%	20%	20%	20%	20%	20%	20%	10%	10%	5%	0%
3405300000	– Polishes and similar preparations for coachwork, other than metal polishes	20%	C	20%	20%	20%	20%	20%	20%	20%	10%	10%	5%	0%
3405400000	– Scouring pastes and powders and other scouring preparations	20%	C	20%	20%	20%	20%	20%	20%	20%	10%	10%	5%	0%
3405900000	– Other	20%	C	20%	20%	20%	20%	20%	20%	20%	10%	10%	5%	0%
3406000000	tapers and the like	20%	C		20%		20%		20%	20%	10%	10%	5%	0%
3407000000	Candles, Modelling pastes, including those put up for children's amusement; preparations known as "dental wax" or as "dental impression compounds", put up in sets, in packings for retail sale or in plates, horseshoe shapes, sticks or similar forms; other preparations for use in	20%	D	20% Excl.	Excl.	20% Excl.	Excl.	20% Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.
3501100000	– Casein	5%	B C	5% 10%	5% 10%	5% 10%	5% 10%	5% 10%	0% 10%	0%	0%	0% 5%	0% 5%	0%

10%	10%	10%	10%	5%	5%	5%	0%
3403990000	– – Other	10%	B	10%	10%	10%	10%	10%	10%	10%	5%	5%	5%	0%
3501900000 3502110000	– Other – Dried	10%								10%	5%			0%
3502190000	– – – Other	10% 10%	D B	Excl. 10%	Excl. 10%	Excl. 10%	Excl. 10%	Excl. 10%	Excl. 10%	Excl.	Excl. 5%	Excl. 5%	Excl. 5%	Excl. 0%
3502200000	– Milk albumin, including concentrates of two or more whey proteins			Excl.			Excl.	Excl.						Excl.
3502900000	Other		D		Excl.	Excl.			Excl.	10%	Excl.	Excl.	Excl.
3503000000	Gelatin (including gelatin in rectangular (including square) sheets, whether or not surface- worked or coloured) and gelatin derivatives; isinglass; other glues of animal origin, excluding casein glues of heading 3501	10%	C	10%	10%	10%	10%	10%	10%	10%	5%	5%	5%	0%
3504000000	Peptones and their derivatives; other protein substances and their derivatives, not elsewhere specified or included; hide powder, whether or not chromed	10%	B	10%	10%	10%	10%	10%	10%	10%	5%	5%	5%	0%
3505100000	– Dextrins and other modified starches	5%	B	5%				5%	0%	0%	0%
3505200000	– Glues	10%	C	10%	5% 10%	5% 10%	5% 10%	10%	10%	10%	5%	0%	0% 5%	0% 0%
3506100000	– Other:	20%	C	20%	20%	20%	20%	20%	20%	20%	10%	5% 10%	5%	0%
3506910000	– – Adhesives based on polymers of headings 3901 to 3913 or on rubber	10%	B	10%	10%	10%	10%	10%	10%	10%	5%	5%	5%	0%
3506990000	– – Other	10%	C	10% 10%	10% 10%	10%	10%	10%	10%	10%	5%	5%	5%	0%

10%	10%	10%	10%	5%	5%	5%	0%
3403990000	– – Other	10%	B	10%	10%	10%	10%	10%	10%	10%	5%	5%	5%	0%
3507100000	– Rennet and concentrates thereof	10%	B			10%	10%	10%	10%	10%	5%	5%	5%	0%
3507900000	–		B	10%			10%					5%	5%	0%
3601000000											5%
HS2017	Description	CET rate Category	CET rate Category	2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl.	2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl.	2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl.	2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl.	2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl.	2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl.	2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl.	2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl.	2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl.	2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl.	2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl.

10%	10%	10%	10%	5%	5%	5%	0%
3403990000	– – Other	10%	B	10%	10%	10%	10%	10%	10%	10%	5%	5%	5%	0%
3602001000 –	Dynamite	5%	D
3602009000	– Other	5%	D	Excl.	Excl.	Excl.	Excl.	Excl. Excl.	Excl.		Excl. Excl.		Excl.	Excl.
3603000000	Safety fuses; detonating fuses; percussion or detonating caps; igniters; electric detonators	5%	D	Excl.	Excl.	Excl.	Excl. Excl.	Excl.	Excl. Excl.	Excl.	Excl. Excl. Excl.	Excl. Excl. Excl.	Excl.	Excl. Excl.
3604100000	– Fireworks	20%	D	Excl.	Excl.	Excl.		Excl.					Excl.
3604900000	– Other	20%	D	Excl.	Excl.	Excl.		Excl.	Excl.	Excl.	Excl.	Excl.	Excl. Excl.	Excl.
3605000000	Matches, other than pyrotechnic articles of heading 3604	20%	D	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.
3606100000	– 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 cm<sup>3</sup>	20%	C	20%	20%	20%	20%	20%	20%	20%	10%	10%	5%	0%
3606900000	– Other	20%	D	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.
3701100000	– For X-ray	5%	B	5%	5%	5%	5%	5% Excl.	0%	0%	0%	0%	0%	0%

Page 286 in PDF

Excl. Excl.	Excl.	Excl.	Excl.	Excl.			Excl.		Excl.
3701300000		20%		Excl.	Excl.	Excl.	Excl.		Excl.	Excl.	Excl.	Excl.	Excl.
3701910000 3701990000	– – For colour photography (polychrome) – – Other	20% 20%	D D	Excl. Excl.	Excl.	Excl. Excl.	Excl.	Excl. Excl. Excl.	Excl.	Excl. Excl.	Excl. Excl.	Excl. Excl.	Excl. Excl. Excl.	Excl.
3702100000	– Other film, without perforations, of a width not exceeding 105 mm:	5%	B	5%	5%	5%	5%	5%	0%	0%	0%	0%	0%	0%
3702310000 –	– For colour photography (polychrome)	20%	C	20%	20%	20%	20%	20%	20%	20%	10%	10%	5%	0%
3702320000 –	– Other, with silver halide emulsion	20%	C	20%	20%	20%	20%	20%	20%	20%	10%	10%	5%	0%
3702391000 –	– – Instant print film	5%	A	5%	5%	0%	0%	0%	0%	0%	0%	0%	0%	0%
3702399000 –	Other film, without perforations, of a width exceeding 105 mm:	20%	C	20%	20%	20%	20%	20%	20%	20%	10%	10%	5%	0%
3702410000 –	– Of a width exceeding 610mm and of a length exceeding 200 m, for colour photography (polychrome)	20%	C	20%	20%	20%	20%	20%	20%	20%	10%	10%	5%	0%
3702420000 –	– Of a width exceeding 610mm and of a length exceeding 200 m, other than for colour photography	20%	C	20%	20%	20%	20%	20%	20%	20%	10%	10%	5%	0%
3702430000 –	– Of a width exceeding 610mm and of a length not exceeding 200m	10%	B	10%	10%	10%	10%	10%	10%	10%	5%	5%	5%	0%

Excl. Excl.	Excl.	Excl.	Excl.	Excl.			Excl.		Excl.
3701300000		20%		Excl.	Excl.	Excl.	Excl.		Excl.	Excl.	Excl.	Excl.	Excl.
3702440000 –	Other film, for colour photography (polychrome):	20%	C	20%	20%	20%	20%	20%	20%	20%	10%	10%	5%	0%
3702520000	– – Of a width not exceeding 16 mm	20%	C	20%	20%	20%	20%	20%	20%	20%	10%	10%	5%	0%
3702530000	– – Of a width exceeding 16 mm but not exceeding 35 mmand of a length not exceeding 30 m, for slides	20%	C	20%	20%	20%	20%	20%	20%	20%	10%	10%	5%	0%
3702540000	– – Of a width exceeding 16 mm but not exceeding 35 mmand of a length not exceeding 30 m, other than for slides	20%	C	20%	20%	20%	20%	20%	20%	20%	10%	10%	5%	0%
3702550000	– – Of a width exceeding 16 mm but not exceeding 35 mm and of a length exceeding 30 m	20%	D	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.
3702560000 –	Other:	20%	D	Excl.	Excl.	Excl.		Excl. Excl.	Excl.	Excl.	Excl.	Excl.	Excl. Excl.	Excl.
3702960000	– – Of a width not exceeding 35 mm and of a length not exceeding 30 m	20%	C	20%	20%	20%		20%	20%	20%	10%	10%	5%	0%
3702970000	– – Of a width not exceeding 35 mm and of a length exceeding 30 m	20%	C	20%	20%	20%	20% 20%	20%	20%	20%	10%	10%	5%	0%
3702980000	– – Of a width exceeding 35mm	20%	D	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.

Excl. Excl.	Excl.	Excl.	Excl.	Excl.			Excl.		Excl.
3701300000		20%		Excl.	Excl.	Excl.	Excl.		Excl.	Excl.	Excl.	Excl.	Excl.
3703100000	– In rolls of a width exceeding 610mm	20%	D	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.
3703200000	– Other, for colour photography (polychrome)	20%	D	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.
3703900000	– Other	20%	D	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.		Excl. Excl.	Excl.	Excl.

Page 287 in PDF

Excl.
3704000000	Photographic plates, film, paper, paperboard and textiles, exposed but not developed	20%	C	20%	20%	20%	20%	20%	20%		20% 10%	10%	5%	0%
3705000000	Photographic plates and film, exposed and developed, other than cinematographic film	20%	C	20%	20%	20%	20%	20%	20%	20%		10% 10%	5%	0%
3706109000 –	– Other	20%	C	20%	20%	20%	20%	20%	20%		20%	10% 10%	5%	0%
HS2017 Description	CET rate Category	CET rate Category	2019	2020	2021	2022	2023	2024	2025	2026	2027	2028	2029
3706101000 – – For exhibition in cinema halls	20%	C	20%	20%	20%	20%	20%	20%	20%	10%			0%
3706901000 – – For exhibition in cinema halls	20%	C	20%	20%	20%	20%	20%	20%		20% 10%	10% 10%	5%	5% 0%
3706909000 – – Other	20%	C	20%	20%	20%	20%	20%	20%		20%	10%	10% 5%	0%
3707100000 – Sensitising emulsions	20%	D	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.
3707900000 – Other	20%	D	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.		Excl. Excl.	Excl.	Excl.	Excl.
3801100000 – Artificial graphite 3801200000 –	10%	B B	10%	10%	10%	10%	10% 10%	10% 10%	10% 10%	5% 5%	5%	5% 5% 5%	0% 0%
Colloidal or semi-colloidal graphite	10%		10%	10%	10%	10%	10%	10%	10%	5%	5%	5%	0%
3801300000 – Carbonaceous pastes for electrodes and similar pastes for furnace linings	10%	B	10%	10%	10%	10%	10%

Excl.
3704000000	Photographic plates, film, paper, paperboard and textiles, exposed but not developed	20%	C	20%	20%	20%	20%	20%	20%		20% 10%	10%	5%	0%
3801900000 – Other 3802100000 – Activated carbon	10% 10%	B D	10% Excl.	10% Excl.	10% Excl.	10% Excl.	Excl.	10% Excl.	10% Excl.	5% Excl.	Excl.	5% 5% Excl.	0% Excl.
3802900000 – Other		B	10%	10%	10%	10%	10%	10%	10%	5%	5%	5%	0%
3803000000 Tall oil, whether or not refined	10%	B
3804000000 Residual lyes from the manufacture of wood pulp, whether or not concentrated, desugared or chemically treated, including lignin sulphonates, but excluding tall oil of heading 3803	10%	B	10%	10%	10%	10%	10%	10%	10%	5%	5%	5%	0%
3805100000 – Gum, wood or sulphate turpentine oils	10%	B	10%	10%	10%	10%	10%	10%	10%	5%	5%	5%	0%
3805900000 – Other	10%	B	10%	10%	10%	10%	10%	10%	10%	5%	5%	5%	0%
3806100000 – Rosin and resin acids	10%	B	10%	10%	10%	10%	10%	10%	10%	5%	5%	5%	0%
3806200000 – Salts of rosin, of resin acids or of derivatives of rosin or resin acids, other than salts of rosin adducts	10%	B	10%	10%	10%	10%	10%	10%	10%	5%	5%	5%	0%
3806300000 – Ester gums	10%	B		10%	10%	10%	10%	10%	10%	5%	5%	5%	0%
3806900000 – Other	10%	B	10% 10%	10%	10%	10%	10%	10%	10%	5%	5%	5%	0%
3807000000 Wood tar; wood tar oils; wood creosote; wood naphtha; vegetable pitch; brewers' pitch and similar preparations based on rosin, resin acids or on vegetable pitch	10%	B	10%	10%	10%	10%	10%	10%	10%	5%	5%	5%	0%

Excl.
3704000000	Photographic plates, film, paper, paperboard and textiles, exposed but not developed	20%	C	20%	20%	20%	20%	20%	20%		20% 10%	10%	5%	0%
3808520000 – – DDT (ISO) (clofenotane (INN)), in packings of a net weight content not exceeding 300 g	5%	C	5%	5%	5%	5%	5%	0%	0%	0%	0%	0%	0%
3808591100 – – – – For agricultural purposes – Goods specified in subheading note 2 to this chapter:	5% 5%	A B	5% 5%	5% 5%	0% 5%	0% 5%	0% 5%	0% 0%	0% 0%	0% 0%	0% 0%	0% 0%	0% 0%
3808599000		C	20%
3808591900 – – – – Other	20%			20%	20%	20%	20%	20%	20%	10%	10%	5%	0%
3808610000 – – In packings of a net weight content not exceeding 300 g	5%	B	5%	5%	5%	5%	5%	0%	0%	0%	0%	0%	0%
3808620000 – – In packings of a net weight content exceeding 300 g but not exceeding 7.5 kg	5%	B	5%	5%	5%	5%	5%	0%	0%	0%	0%	0%	0%
3808690000 – Other:	5%	B	5%	5%	5%	5%	5%	0%	0%	0%	0%	0%	0%
3808911110 – – – – – Containing bromomethane (methyl bromide) or bromochloromethane	5%	B	5%	5%	5%	5%	5%	0%	0%	0%	0%	0%	0%
3808911190 – – – – Other:	5%	B	5%	5%	5%	5%	5%	0%	0%	0%	0%	0%	0%
3808911910		B	20%	20%	20%	20%	20%	20%	20%	10%	10%	5%
– – – – – Mosquito coils 3808911920 – – – – – Containing bromomethane (methyl bromide) or bromochloromethane	20% 20%		20%	20%	20%	20%			20%	10%	10%	5%	0% 0%

Excl.
3704000000	Photographic plates, film, paper, paperboard and textiles, exposed but not developed	20%	C	20%	20%	20%	20%	20%	20%		20% 10%	10%	5%	0%
3808911990 – – – – – Other	20%	B B	20%	20% 5%	5%	20%	20% 20%	20% 20%	20%	10%	10%	0%	0%
3808919000 – – – Other	5%	B	5%	5%	20%	5%	5%	0%	0%	0%	0%	5%	0%
3808921000 – – – Containing	5%	A	5%	5%	0%	0%	0%	0%	0%	0%	0%	0%	0%
bromomethane (methyl bromide) or bromochloromethane 3808929000 – – – Other		A	5% 5%		0%	0%	0%	0%	0%	0%	0%	0%	0%
3808931000	5%						0%				0%		0%
– – – Containing bromomethane (methyl bromide) or bromochloromethane	5%				0%			0%		0%
– – – Containing bromomethane (methyl bromide) or bromochloromethane		B	20%	20%	20%	20%	20%	20%	20%	10%		5%
3808941000	20%											0%
3808939000				5%	0%		0%		0%
– – – Other								0%
HS2017	Description	CET rate	Category	2019	2020	2021	2022	2023	2024	2025	2026	2027 2028	2029
3808949000	Other	20%	B	20%	20%	20%	20%	20%	20%	20%				0%
– – 3808991000 –	– – – Containing bromomethane (methyl bromide) or bromochloromethane	20%	B	20%	20%	20%	20%	20%	20%	20%	10% 10% 10%	10%	5% 5%	0%
3808999000	– – – Other	20%	B	20%	20%	20%	20%	20%	20%	20%	10%	10%	5%	0%

Excl.
3704000000	Photographic plates, film, paper, paperboard and textiles, exposed but not developed	20%	C	20%	20%	20%	20%	20%	20%		20% 10%	10%	5%	0%
3809100000	– Other:	5%	A	5%	5%	0%	0%	0%	0%	0%	0%	0%	0%	0%
3809910000	– – Of a kind used in the textile or like industries	5%	B	5% 5%	5% 5%	5% 0%	0%	5% 5% 0%	0% 0%	0% 0%	0% 0% 0%	0% 0%	0%	0% 0%
3809930000 –	3809920000 – – Of a kind used in the paper or like industries	5%	A A	5%	5%	0%	0%	0%	0%	0%	0%	0%	0%	0%
3810100000	welding powders consisting of metal and other materials	10%	B			10%				10%	5%	5%	5%	0%
3810900000	– Other	10%	B	10%	10%	10%	10%	10%	10%	10%	5%	5% 5%	5% 5%	0%
3811110000	– – Based on lead compounds	10%	B	10% 10%	10% 10%	10% 10%	10% 10%	10% 10%	10% 10%	10% 10%	5% 5%	5%		0%
3811190000 3811210000 – –	– Additives for lubricating oils: Containing petroleum oils or oils obtained from bituminous minerals	10% 10%	B B	10%	10%	10%	10%	10%	10%	10%	5%	5%	5% 5%	0%
3811290000	– – Other	10%	B	10%	10%	10%	10%	10%	10%	10%	5%	5%	5%	0%
3811900000	– Other	10%	B	10%	10%	10%	10%	10%	10%	10%	5%	5%	5%	0%
3812100000 –	Prepared rubber accelerators	5%	B	5%	5%	5%	5%	5%	0%	0%	0%	0%	0%	0%
3812200000 –	Anti-oxidising preparations and other compound stabilisers for rubber or plastics:	5%	B	5%	5%	5%	5%	5%	0%	0%	0%	0%	0%	0%

Excl.
3704000000	Photographic plates, film, paper, paperboard and textiles, exposed but not developed	20%	C	20%	20%	20%	20%	20%	20%		20% 10%	10%	5%	0%
3812310000 – –	Mixtures of oligomers of 2,2,4-trimethyl-1,2-dihydroquinoline (TMQ)	5%	B	5%	5%	5%	5%	5%	0%	0%	0%	0%	0%	0%
3812390000 – –	Other	5%	B	5%	5%	5%	5%	5%	0%	0%	0%	0%	0%	0%
3813002000 –	Containing methane, ethane or propane hydrobromofluorocarbons (HBFCs)	10%	B	10%	10%	10%	10%	10%	10%	10%	5%	5%	5%	0%
3813001000 –	Containing bromochlorodifluoromethane, bromotrifluoromethane or dibromotetrafluoroethanes	10%	B	10%	10%	10%	10%	10%	10%	10%	5%	5%	5%	0%
3813003000 –	Containing methane, ethane or hydrochlorofluorocarbons (HCFCs)	10%	B	10%	10%	10%	10%	10%	10%	10%	5% 5%	5%	5%	0%
3813009000 – Other 3813004000 –	Containing	10%	B B	10% 10%	10% 10%	10% 10%	10% 10%	10% 10%	10% 10%	10% 10%	5% 5%	5%	5% 5%	0% 0%
3814001000 –	(CFCs), whether or not containing hydrochlorofluorocarbons (HCFCs)	10%	B		10%	10%			10%
3814002000	Containing methane, ethane or propane hydrochlorofluorocarbons(HCFCs) but not containing chlorofluorocarbons (CFCs)	10%	B	10%	10%	10%	10%	10%	10%	10%	5%	5%	5%	0%
3814003000 –	Containing carbon tetrachloride, bromochloromethane, methyl bromide or 1,1,1- trichloroethane	10%	B	10%	10%	10%	10%	10%	10%	10%	5%	5%	5%	0%
3814009000 –	Other	10%	B	10%	10%	10%	10%	10%	10%	10%	5%	5%	5%	0%

Excl.
3704000000	Photographic plates, film, paper, paperboard and textiles, exposed but not developed	20%	C	20%	20%	20%	20%	20%	20%		20% 10%	10%	5%	0%
3815110000 –	– With nickel or nickel compounds as the active substance	10%	B	10%	10%	10%	10%	10%	10%	10%	5%	5%	5%	0%
3815120000 – –	With precious metal or precious-metal compounds as the active substance	10%	B	10%	10%	10%	10%	10%	10%	10%	5%	5%	5%	0%
3815190000 –	– Other	10%	B	10%	10%	10%	10%	10%	10%	10%	5%	5%	5%
3815900000 –	Other	10%	B	10%	10%	10%	10%	10%	10%	10%	5%	5%	5%	0% 0%
3816000000	Refractory cements, mortars, concretes and similar compositions, other than products of heading 3801	10%	B	10%	10%	10%	10%	10%	10%	10%	5%	5%	5%	0%
3817000000	Mixed alkylbenzenes and mixed alkylnaphthalenes, other than those of heading 2707 or 2902	10%	B	10%	10%	10%	10%	10%	10%	10%	5%	5%		0%
3818000000		10%	B	10%	10%	10%	10%	10%	10%	10%	5%	5%	5%	0%
HS2017	Description

Page 288 in PDF

CET rate	Category	2019	2020		2021	2022	2023	2024	2025 2026		2027 2028	2029
3819000000	Hydraulic brake fluids and other prepared liquids for hydraulic transmission, not containing or containing less than 70 %by weight of petroleum oils or oils obtained from bituminous minerals	10%	B	10%	10%	10%	10%	10%	10%	10%	5%	5%	5%	0%
3820000000	Anti-freezing preparations and prepared de-icing fluids	10%	B	10%	10%	10%	10%	10%	10%	10%	5%	5%	5%	0%
3821000000	Prepared culture media for the development or maintenance of micro-organisms (including viruses and the like) or of plant, human or animal cells	0%	A	0%	0%		0%	0% 0%	0%	0%	0%	0%	0%	0%
3822000000	Diagnostic or laboratory reagents on a backing, prepared diagnostic or laboratory reagents whether or not on a backing, other than those of heading 3002 or 3006; certified reference	0%	A	0%	0%	0%	0%		0%	0% 0%	0%	0%	0%	0%
3823110000	materials – – Stearic acid	5%	B	5%	5%	5%	5%	5%		0%	0% 0%	0%	0%	0%
3823120000	– – Oleic acid	5%	B	5%	5%	5%	5%	5%	0%	0%	0%	0%		0%
3823130000	Tall oil fatty acids	5%					5%	5%		0%	0%	0%	0%
3823190000	– – Other	10%	B	10%	10%	10%	10%	10%	10%	10%	5%	5%	5%	0%
3823700000	– Industrial fatty alcohols Prepared binders for foundry moulds	5% 10%	B B	10%	5%	5%	5% 10%	5%	0% 10%	0% 10%	0% 5%	0%	0% 5%	0% 0%

CET rate	Category	2019	2020		2021	2022	2023	2024	2025 2026		2027 2028	2029
3824100000	– or cores Non-agglomerated metal carbides mixed together or with metallic			5%	10%	10%		10%			5%	5%
3824300000	– binders Prepared additives for cements, mortars or concretes	10% 10%	B B	10% 10%	10% 10%	10%	10%	10%	10%	10%		5%	5%	0%
3824400000 3824500000	– – Non-refractory mortars and concretes	10%	B	10%	10%	10% 10%	10%	10%	10% 10%	10% 10%	5% 5%	5% 5%	5% 5%	0% 0%
3824600000	– Mixtures containing halogenated derivatives of methane, ethane or propane:	10%	B	10%	10%	10%	10% 10%	10% 10%	10%	10%	5%	5%	5%	0%
3824710000	– – Containing chlorofluorocarbons (CFCs), whether or not containing hydrochlorofluorocarbons (HCFCs), perfluorocarbons (PFCs) or hydrofluorocarbons	(HFCs) 10%	B	10%	10%	10%	10%	10%	10%		10% 5%	5%	5%	0%
3824720000	– – Containing bromochlorodifluoromethane, bromotrifluoromethane or dibromotetrafluoroethanes	10%	B	10%	10%		10%	10% 10%	10%	10%	5%	5%	5%	0%
3824730000	– Containing hydrobromofluorocarbons (HBFCs)	10%	B	10%	10%	10%	10%	10%	10%					0%
3824740000	– – – Containing hydrochlorofluorocarbons (HCFCs), whether or not containing perfluorocarbons (PFCs) or hydrofluorocarbons (HFCs), but not containing									10%	5%	5%	5%

CET rate	Category	2019	2020		2021	2022	2023	2024	2025 2026		2027 2028	2029
3824750000	– Containing carbon tetrachloride	10%	D	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.
3824760000	– – Containing 1,1,1-trichloroethane (methyl chloroform)	10%	D	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.
3824770000	– – Containing bromomethane (methyl bromide) or bromochloromethane	10%	B	10%	10%	10%	10%	10%	10%		10% 5%	5%	5%	0%
3824780000	– – Containing perfluorocarbons (PFCs) or hydrofluorocarbons (HFCs), but not containing chlorofluorocarbons (CFCs) or hydrochlorofluorocarbons (HCFCs)	10%	D	Excl.	Excl.	Excl.		Excl. Excl.		Excl.	Excl. Excl.	Excl.	Excl.	Excl.
3824790000	– Goods specified in subheading note 3 to this chapter:	10%	B	10%	10%	10%	10%	10%		10%	10% 5%	5%	5%	0%
3824810000	– – Containing oxirane (ethylene oxide)	10%	D	Excl.	Excl.		Excl.	Excl. Excl.	Excl.		Excl. Excl.	Excl.	Excl.	Excl.
3824820000	– – Containing polychlorinated biphenyls (PCBs), polychlorinated terphenyls (PCTs) or polybrominated biphenyls (PBBs)	10%	D	Excl.	Excl.	Excl.	Excl.	Excl.		Excl.	Excl. Excl.	Excl.	Excl.	Excl.

CET rate	Category	2019	2020		2021	2022	2023	2024	2025 2026		2027 2028	2029
3824830000	– – Containing tris(2,3-dibromopropyl) phosphate	10%	D	Excl.	Excl.		Excl.	Excl. Excl.	Excl.		Excl. Excl.	Excl.	Excl.	Excl.
3824840000	– – Containing aldrin (ISO), camphechlor (ISO) (toxaphene), chlordane (ISO), chlordecone (ISO), DDT (ISO) (clofenotane (INN), 1,1,1-trichloro-2,2-bis(p-chlorophenyl)ethane), (ISO, INN), endosulfan (ISO), endrin (ISO), heptachlor (ISO) or mirex (ISO) – – Containing 1,2,3,4,5,6-hexachlorocyclohexane (HCH (ISO)), including lindane (ISO, INN)	dieldrin 10% 10%	B B	10%	10%	10%		10% 10%		10%	10% 5%	5%	5%	0%
3824850000				10%	10%	10%	10%	10%	10%	10%	5%	5%	5%	0%
HS2017 rate	Description	CET	Category	2019	2020	2021	2022	2023	2024	2025	2026	2027	2028	2029	2029	2029	2029	2029
3824860000 –	– Containing pentachlorobenzene (ISO) or hexachlorobenzene (ISO)	10%	B	10%	10%	10%	10%	10%	10%	10%	5%	5%	5% 0%
3824870000 –	– Containing perfluorooctane sulphonic acid, its salts, perfluorooctane sulphonamides, or perfluorooctane sulphonyl fluoride	10%	B	10%	10%	10%	10%	10%	10%	10%	5%	5%	5%	0%	0%	0%	0%	0%
3824880000 –	Other:	10% 10%	B	10%	10%	10%		10%	10%	10%	5%	5%	5%	0%	0%	0%	0%	0%

CET rate	Category	2019	2020		2021	2022	2023	2024	2025 2026		2027 2028	2029
3824910000 –	– Mixtures and preparations consisting mainly of (5-ethyl-2-methyl-2-oxido-1,3,2- dioxaphosphinan-5-yl)methyl methyl methylphosphonate and bis[(5-ethyl-2-methyl-2-oxido- 1,3,2-dioxaphosphinan-5-yl)methyl] methylphosphonate	10% 10%	B	10%	10%		10%	10%	10%	10%	5%	5%	5%	0%	0%	0%	0%	0%
3824992000 –	– – Ink removers	10% 10%	B	10%	10%		10%	10%	10%	10%	5%	5%	5%	0%	0%	0%	0%	0%
3824991000 –	– – Ion exchangers	10% 10%	B	10%	10%		10%	10%	10%	10%	5%	5%	5%	0%	0%	0%	0%	0%
3824993000 –	– – Other:	10%	B	10%	10%	10%	10%	10%	10%	10%	5%	5%	5%	0%	0%	0%	0%	0%
3824999900 –	– – – Other	10%	B	10%	10%	10%	10%	10%	10%	10%	5%	5%	5%	0%	0%	0%	0%	0%
3824999400 –	– – – Containing methane, ethane or propane hydrochlorofluorocarbons (HCFCs)	10% 10%	B	10%	10%		10%	10%	10%	10%	5%	5%	5%	0%	0%	0%	0%	0%
3824999300 –	– – – Containing methane, ethane or propane hydrobromofluorocarbons (HBFCs)	10%	B	10%	10%	10%	10%	10%	10%	10%	5%	5%	5%	0%	0%	0%	0%	0%
3824999200 –	– – – Containing bromomethane (methyl bromide)	10% 10%	B	10%	10%		10%	10%	10%	10%	5%	5%	5%	0%	0%	0%	0%	0%

CET rate	Category	2019	2020		2021	2022	2023	2024	2025 2026		2027 2028	2029
3824999100 –	– – – Containg carbon tetrachloride, bromochloromethane or 1,1,1-trichloroethane (methyl chloroform)	10%	B	10%	10%	10%	10%	10%	10%	10%	5%	5%	5%	0%	0%	0%	0%	0%
3825100000 –	Municipal waste	10%	B	10%	10%	10%		10%	10%	10%	5%	5%	5%	0%	0%	0%	0%	0%
3825200000 –	Sewage sludge	10%	B	10%	10%	10%	10% 10%	10%	10%	10%	5%	5%	5%	0%	0%	0%	0%	0%
3825300000 –	Waste organic solvents:	10%	B	10%	10%	10%	10%	10% 10%	10%	10%	5%	5%	5% 0%	0%	0%	0%	0%	0%
3825410000 – B 3825490000 –	– Halogenated – Other	10% 10%	10% 10% B		10% 10%	10%				5% 10%	5%	5%	5% 5% 0%	0%	0%	0%	0%	0%
3825500000 –	Other wastes from chemical or allied industries:	10% 10% 10%	B 10% 10% 10%	10%	10% 10%	10%	10%	10% 10%	10%	10%	5%	5%	5%
3825610000 –	– Mainly containing organic constituents	10% 10%	B	10%	10%		10%	10%	10%	10%	5%	5%	5%	0%	0%	0%	0%	0%
3825690000 –	– Other	10% 10%	B	10%	10%		10%	10%	10%	10%	5%	5%	5%	0%	0%	0%	0%	0%
3825900000 –	Other	10% 10%	B	10%	10%	10%		10%	10%	10%	5%	5%	5%	0%	0%	0%	0%	0%

CET rate	Category	2019	2020		2021	2022	2023	2024	2025 2026		2027 2028	2029
3826000000	Biodiesel and mixtures thereof, not containing or containing less than 70 %by weight of petroleum oils or oils obtained from bituminous minerals	10% 10%	B	10%	10%	10%		10%	10%	10%	5%	5%	5%	0%	0%	0%	0%	0%
3901100000 –	Polyethylene having a specific gravity of less than 0.94	5%	D	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.
3901200000 –	Polyethylene having a specific gravity of 0.94 or more	5%	D	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl. 0%		Excl. 0%	0%	0%	0%	0%	0%
3901300000 –	Ethylene-vinyl acetate copolymers	5% 5%	B	5%	5%	5%		5%	0%	0%		0%
3901400000 –	Ethylene-alpha-olefins copolymers, having a specific gravity of less than 0.94	5%	D	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.
3901900000		5%			Excl.		Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.
3902100000 –	Polypropylene	5% Excl.	D	Excl.			5%		0%			0%	0%	0%	0%	0%	0%	0%

CET rate	Category	2019	2020		2021	2022	2023	2024	2025 2026		2027 2028	2029
3902200000 –	Polyisobutylene	5% 5%	B	5%	5%			5%		0%	0%
3902300000 –	Propylene copolymers	5%	D	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.
3902900000 –	Other	5%	D Excl. Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl. Excl.	Excl.	Excl.	Excl.	Excl. Excl.	Excl. Excl.	Excl. Excl.	Excl. Excl.	Excl. Excl.
3903110000 – 3903190000	– Expansible	5%	D	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.				Excl.	Excl.	Excl.	Excl.	Excl.
– 3903200000 – 5% B	– Other Styrene-acrylonitrile (SAN) copolymers	5% 5%	D 5% 5%		5% 0%	Excl.	Excl.	Excl. 5%	Excl.	Excl. 0% 0%	Excl.	Excl.	Excl.	Excl.	0%	Excl.	Excl.	Excl.
3903300000 –	Acrylonitrile-butadiene-styrene (ABS) copolymers	5%	B		5%									0%	0%	0%	0%	0%
3903900000		5%	B											0%	0%	0%	0%	0%
3904100000							5%

Page 289 in PDF

		5%								0%
						5%							0%
3904210000 – 10% D	Other poly(vinyl chloride): – Non-plasticised	5% Excl.	D Excl. Excl. Excl.		Excl. Excl.	Excl.		Excl.		Excl.		Excl.	Excl. Excl.			Excl.
HS2017 Description	CET rate Category	CET rate Category	2019	2020	2021	2022	2023	2024	2025	2026	2027	2028	2029	2029
3904220000 – – Plasticised	10%	D	Excl.	Excl.		Excl.	Excl.	Excl. Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.
3904300000 – Vinyl chloride-vinyl acetate copolymers	5%	B	5%	5%	5%	5%	5%	0%	0%	0%	0%	0%	0%	0%
3904400000 – Other vinyl chloride copolymers	5%	B	5%	5%	5%	5%	5%	0%	0%	0%	0%	0%	0%	0%
3904500000 – Fluoropolymers:	5%	B	5%	5%	5%	5%	5%	0%	0%	0%	0%	0%	0%	0%
3904610000 – – Polytetrafluoroethylene	5%	B	5%	5%	5%	5%	5%	0%	0%	0%	0%	0% 0%	0%	0%
3904690000 – – Other 3904900000 – Other	5% 5%	B B	5% 5%	5% 5%	5% 5%	5% 5%	5% 5%	0% 0%	0% 0%	0% 0%	0% 0%	0%	0%	0%
– – In aqueous dispersion	5%	B						0%	0%	0%	0%	0%	0%	0%
3905120000			5%	5%	5%	5%	5%

		5%								0%
						5%							0%
3905190000 – Vinyl acetate copolymers:	5%	D	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.
3905210000 – – In aqueous dispersion	5%	B	5%	5%	5%	5%	5%	0%	0%	0%	0%	0%	0%	0%
3905290000 – – Other	5%	B	5%	5%	5%	5%	5%	0%	0%	0%	0%	0%	0% 0%	0% 0%
3905300000 – Other: 3905910000 – – Copolymers	5% 5%	B B	5% 5%	5% 5%	5% 5%	5% 5%	5% 5%	0% 0%	0% 0%	0% 0%	0% 0%	0%	0% 0%	0% 0%
3905990000 – – Other	5%	B	5%	5%	5%	5%	5%	0%	0%	0%	0%	0%	0%	0%
3906100000 – Poly(methyl methacrylate)	5%	D	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.		Excl.	Excl.
3906900000 – Other	5%	D	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.
3907100000 – Polyacetals	5%	B	5%	5%	5%	5%	5%	0%	0%	0%	0%	0%	0%	0%
3907200000 – Other polyethers	5%	D	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.
3907300000 – Epoxide resins	5%	B	5%	5%	5%	5%	5%	0%	0%	0%	0%	0%	0%	0%
3907400000 – Polycarbonates	5%	B	5%	5%	5%	5%	5%	0%	0%	0%	0%	0%	0%	0%

		5%								0%
						5%							0%
3907500000 – Poly(ethylene terephthalate): – Having a viscosity number	5%	D	Excl.	Excl.	Excl.	Excl.	Excl.	Excl. 0%	Excl.	Excl. 0%	Excl. 0%	0%	Excl. Excl. 0%	Excl. Excl. 0%
3907610000 – of 78 ml/g or higher 3907690000 – – Other	5%	B B	5% 5%	5% 5%	5% 5%	5% 5%	5% 5%	0%	0% 0%		0% 0%	0%	0%	0%
3907700000 – Other polyesters:	5% 5%	B	5%	5%	5%	5%	5%	0%	0%	0%	0%	0%	0%	0%
3907910000 Unsaturated	5%	B	5%	5%	5%	5%	5%	0%	0%	0%	0%	0%	0%	0%
– – 3907990000 – – Other	5%	B	5%	5%	5%	5%	5%	0%	0%	0%	0%	0%	0%	0%
3908100000 – Polyamide-6, -11, -12, -6,6, -6,9, -6,10 or -6,12	5%	B	5%	5%	5%	5%	5%	0%	0%	0%	0%	0%	0%	0%
3908900000 – Other			5%		5%	5%	5%	0%	0%	0%	0%	0%	0%	0%
3909100000 – Urea resins; thiourea resins	5% 5%	B	Excl.	5% Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.
3909200000 – Other amino-resins:	5%	D B	5%	5%	5%	5%	5%	0%	0%	0%	0%	0%	0%	0%
Poly(methylene phenyl isocyanate) (crude MDI, polymeric MDI)	5%	B	5%	5%	5%	5%	5%	0%	0%	0%	0%	0%

		5%								0%
						5%							0%
3909310000 – – 3909390000 – – Other	5%	B	5%	5%	5%	5%	5%	0%	0%	0%	0%	0%	0%	0%
3909400000 – Phenolic resins	5%	B	5%	5%	5%	5%	5%	0%	0%	0%	0%	0%	0%	0%
3909500000 – Polyurethanes	5%	B	5%	5%	5%	5%	5%	0%	0%	0%	0%	0%	0%	0%
3910000000 Silicones in primary forms	5%	B	5%	5%	5%	5%	5%	0%	0%	0%	0%	0%	0%	0%
3911900000	5%				Excl.				Excl.	Excl.		0%	0%	0%
3911100000 – Petroleum resins, coumarone, indene or coumarone-indene resins and polyterpenes Other	5%	B D	5%	5% Excl.	5%		Excl.	0%	0%		0%	0%		Excl.
– 3912110000 – – Non-plasticised	5% 5%	B B	Excl. 5%	5%	5%	Excl. 5%		0%	0%	0% 0%	0% 0%		0%	0%
Cellulose ethers:	5%	B	5%	5%	5%	5%	5%		0%		0%	0%
3912310000 – – Carboxymethylcellulose and its salts	5%	B B	5% 5%	5% 5%	5%	5%	5%	0%	0%		0%	0%	0% 0%	0% 0%
3912200000 – Other	5%				5%	5%	5%	0%		0%		0%	0%	0% 0%
3912120000 – – Plasticised			5%	5%			5%	0%	0%			0%	0%	0%
3912390000 – –								0%				0%

		5%								0%
						5%							0%
HS2017	Description	CET rate Category 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 5% 0%	CET rate Category 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 5% 0%	CET rate Category 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 5% 0%	CET rate Category 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 5% 0%	CET rate Category 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 5% 0%	CET rate Category 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 5% 0%	CET rate Category 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 5% 0%	CET rate Category 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 5% 0%	CET rate Category 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 5% 0%	CET rate Category 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 5% 0%	CET rate Category 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 5% 0%	CET rate Category 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 5% 0%	CET rate Category 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 5% 0%	CET rate Category 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 5% 0%	CET rate Category 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 5% 0%
3912900000 – Other	5%	B	5%	5%		5%	5%		0%	0%	0%	0%	0%	0%	0%	0%
3913100000 – Alginic acid, its salts and	esters 5%	B	5%	5%	5%	5%		5%	0% 0%	0%	0%	0%	0%	0%	0%	0%
3913900000 – Other	5%	B	5%	5%	5%	5%	5%		0% 0%	0%	0%	0%	0%	0%	0%	0%
3914000000 II. WASTE, PARINGS AND	SCRAP; SEMI-MANUFACTURES; 5%	ARTICLES B	5% 5%		5%	5%	5%		0%	0%	0%	0% 0%	0%	0%	0%	0%
3915100000 – Of polymers of ethylene	5%	B	5% 5%		5%	5%	5%		0%	0% 0%	0%	0%	0%	0%	0%	0%

		5%								0%
						5%							0%
3915200000 – Of polymers of styrene	5%	B	5% 5%		5%	5%	5%		0% 0% 0%	0%	0%	0%	0%	0%	0%	0%
3915300000 – Of polymers of vinyl	chloride 5%	B	5%	5%	5%	5%	5%		0%	0%	0%	0%	0%	0%	0%	0%
3915900000 – Of other plastics	5%	B	5%	5%	5%	5%	5%	0%	0%	0%	0%	0%	0%	0%	0%	0%
3916100000 – Of polymers of ethylene	5%	B	5%	5%	5%	5%	5%		0%	0% 0%	0%	0%	0%	0%	0%	0%
3916200000 – Of polymers of vinyl	chloride 5%	B	5%	5%	5%	5%	5%		0% 0%	0%	0%	0%	0%	0%	0%	0%
3916900000 – Of other plastics	5%	B	5%	5%	5%	5%	5%

Page 290 in PDF

0% 0%	0%	0%	0%	0%	0%	0%	0%
3917100000 – Tubes, pipes and hoses,	rigid: 10%	D D		Excl. Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.		Excl.	Excl.	Excl.	Excl.
3917211000 – – – For water supply	20%			Excl. Excl.	Excl.	Excl.	Excl.	Excl.	Excl. Excl.	Excl.	Excl.		Excl.	Excl.	Excl.	Excl.
3917219000 – – – Other	20%	D	Excl.	Excl.	Excl.	Excl.		Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.
3917221000 – – – For water supply	20%	D	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl. Excl.	Excl. Excl.	Excl.	Excl.	Excl.	Excl.	Excl.
3917229000 – – – Other	20%	D	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.		Excl.		Excl.	Excl.	Excl.	Excl.	Excl.
3917231000 – – – For for water supply	20%	D	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl. Excl. Excl.	Excl. Excl. Excl.	Excl. Excl. Excl.	Excl. Excl. Excl.
3917291000 – – – For water supply	20%	D D	Excl.	Excl.	Excl.	Excl.	Excl.		Excl.	Excl. Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.
3917299000 – Other tubes, pipes and	hoses:		Excl.	Excl.			Excl.	Excl.		Excl.	Excl. Excl.		Excl. Excl.	Excl. Excl.	Excl. Excl.	Excl. Excl.

0% 0%	0%	0%	0%	0%	0%	0%	0%
3917100000 – Tubes, pipes and hoses,	rigid: 10%	D D		Excl. Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.		Excl.	Excl.	Excl.	Excl.
3917310000 – – Flexible tubes, pipes	20% and hoses, having a minimum burst	D pressure of 27.6 MPa 20% D	Excl. Excl. Excl. Excl.		Excl.	Excl.		Excl. Excl.	Excl.	Excl.	Excl.		Excl. Excl.	Excl. Excl.	Excl. Excl.	Excl. Excl.
3917320000 – – Other, not reinforced or	otherwise combined with other materials, 20%	without fittings D		Excl. Excl.	Excl.	Excl.	Excl.	Excl.		Excl. Excl.	Excl.		Excl. Excl.	Excl. Excl.	Excl. Excl.	Excl. Excl.
3917330000 – – Other, not reinforced or	otherwise combined with other materials, 20%	with fittings	D	Excl. Excl.	Excl.	Excl.	Excl.	Excl.		Excl.	Excl. Excl.		Excl. Excl.	Excl. Excl.	Excl. Excl.	Excl. Excl.
3917391000 – – – Guts of other plastic	material 10%		D Excl. Excl. Excl. Excl.	Excl.	Excl. Excl.			Excl.	Excl.	Excl.	Excl.		Excl. Excl.	Excl. Excl.	Excl. Excl.	Excl. Excl.
3917399000 – – – Other	20%	D		Excl.		Excl.	Excl.	Excl.		Excl.	Excl.	Excl.	Excl. Excl.	Excl. Excl.	Excl. Excl.	Excl. Excl.
3917401000 – – For water supply	20%	D	Excl. Excl.	Excl. Excl.	Excl. Excl.			Excl.	Excl. Excl.	Excl.	Excl.		Excl. Excl.	Excl. Excl.	Excl. Excl.	Excl. Excl.

0% 0%	0%	0%	0%	0%	0%	0%	0%
3917100000 – Tubes, pipes and hoses,	rigid: 10%	D D		Excl. Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.		Excl.	Excl.	Excl.	Excl.
3917409000 – – Other	20%	D	Excl.	Excl.	Excl.	Excl.	Excl.			Excl.	Excl.		Excl. Excl.	Excl. Excl.	Excl. Excl.	Excl. Excl.
3918100000 – Of polymers of vinyl	chloride 20%	D	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.		Excl. Excl.	Excl. Excl.	Excl. Excl.	Excl. Excl.
3918900000 – Of other plastics	20%	D		Excl. Excl.	Excl.	Excl.	Excl.	Excl.	Excl.		Excl.	Excl.	Excl. Excl.	Excl. Excl.	Excl. Excl.	Excl. Excl.
3919100000 – In rolls of a width not	exceeding 20 cm	10%	D	Excl. Excl.	Excl.	Excl.		Excl.	Excl.	Excl.	Excl.	Excl.	Excl. Excl.	Excl. Excl.	Excl. Excl.	Excl. Excl.
3919900000 – Other	10%			Excl. Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.		Excl. Excl.	Excl. Excl.	Excl. Excl.	Excl. Excl.
3920101000 – – Not printed	10%		D D	Excl. Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.
3920102000 – – Printed	20%	D		Excl. Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.		Excl.	Excl.	Excl.	Excl.

0% 0%	0%	0%	0%	0%	0%	0%	0%
3917100000 – Tubes, pipes and hoses,	rigid: 10%	D D		Excl. Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.		Excl.	Excl.	Excl.	Excl.
3920201000 – – Not printed		10%	D	Excl. Excl.	Excl.	Excl.		Excl.	Excl.	Excl.	Excl.	Excl.	Excl. Excl.	Excl. Excl.	Excl. Excl.	Excl. Excl.
3920202000 – – Printed		20%	D	Excl. Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.		Excl. Excl.	Excl. Excl.	Excl. Excl.	Excl. Excl.
3920301000 – – Not printed		10% D		Excl. Excl.	Excl.	Excl.	Excl.	Excl.		Excl. Excl.	Excl.		Excl. Excl.	Excl. Excl.	Excl. Excl.	Excl. Excl.
3920302000 – Of polymers of vinyl	chloride:	20%	D	Excl. Excl.	Excl.	Excl.	Excl.	Excl.		Excl.	Excl.	Excl.	Excl. Excl.	Excl. Excl.	Excl. Excl.	Excl. Excl.
3920430000 –	– Containing by weight not less than 6 %of plasticisers	10% D 10%	Excl. Excl. D	Excl.	Excl.	Excl.	Excl.		Excl.	Excl.	Excl.	Excl.	Excl. Excl.	Excl. Excl.	Excl. Excl.	Excl. Excl.
3920490000 – Of acrylic polymers: 3920510000	– Of poly(methyl methacrylate)			Excl.	Excl.	Excl.	Excl.

Page 291 in PDF

		Excl.	Excl.	Excl.	Excl. Excl.	Excl. Excl.	Excl. Excl.	Excl. Excl.
3920590000 –	Of polycarbonates, alkyd resins, polyallyl	10%	D
3920610000 – –	esters or other
HS2017	Description	CET rate Category	CET rate Category	2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 Excl.	2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 Excl.	2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 Excl.	2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 Excl.	2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 Excl.	2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 Excl.	2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 Excl.	2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 Excl.	2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 Excl.	2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 Excl.
3920620000 – – Of	poly(ethylene terephthalate)	10%	D	Excl.	Excl.	Excl.	Excl.			Excl.	Excl.	Excl.	Excl.
3920630000 – – Of unsaturated	polyesters	10%	D	Excl.	Excl.	Excl.	Excl.	Excl. Excl.	Excl. Excl.	Excl. Excl.	Excl.	Excl.	Excl.
3920690000 – Of	cellulose or its chemical derivatives: regenerated cellulose	10%	D	Excl. Excl.		Excl.	Excl.	Excl.	Excl.	Excl. Excl.	Excl.	Excl.	Excl.
3920710000 – – Of	10%		D	Excl. Excl.		Excl.	Excl.	Excl.	Excl.	Excl. Excl.	Excl.	Excl.	Excl.
3920730000 – – Of cellulose	acetate 10%		D	Excl. Excl.		Excl.	Excl.	Excl.	Excl.	Excl. Excl.	Excl.	Excl.	Excl.

		Excl.	Excl.	Excl.	Excl. Excl.	Excl. Excl.	Excl. Excl.	Excl. Excl.
3920790000 – Of other	plastics:	10%	D	Excl. Excl.		Excl.	Excl.	Excl. Excl.		Excl. Excl.	Excl.	Excl.	Excl.
3920910000 – – Of poly(vinyl	butyral)	10%	D	Excl.	Excl.	Excl.	Excl.	Excl. Excl.		Excl. Excl.	Excl.	Excl.	Excl.
3920920000 – – Of polyamides		10%	D	Excl.	Excl.	Excl.	Excl.	Excl. Excl.		Excl. Excl.	Excl.	Excl.	Excl.
3920930000 – – Of amino-resins		10%	D	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl. Excl.	Excl.	Excl.	Excl.
3920940000

Page 292 in PDF

– – Of phenolic	resins	10%	D	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl. Excl.	Excl.	Excl.	Excl.
3920990000 – – Of other	plastics	10%	D	Excl.	Excl.	Excl.	Excl.	Excl. Excl.		Excl. Excl.	Excl.	Excl.	Excl.
3921110000 – – Of polymers	of styrene	10%	D	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl. Excl.	Excl.	Excl.	Excl.
3921120000 – – Of polymers	of vinyl chloride	10%	D	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl. Excl.	Excl.	Excl.	Excl.
3921130000 – – Of polyurethanes		10%	D	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl. Excl.	Excl.	Excl.	Excl.
3921140000 – – Of regenerated	cellulose	10%	D	Excl.	Excl.	Excl.	Excl.	Excl.	Excl. Excl.	Excl.	Excl.	Excl.	Excl.
3921190000 – – Of other	plastics	10%	D	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl. Excl.	Excl.	Excl.
3921902000 – – Printed	printed	20%	D	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl. Excl.	Excl.	Excl.	Excl.
3921901000 – – Not		10%	D	Excl.	Excl.	Excl.	Excl.	Excl.	Excl. Excl.	Excl. Excl.	Excl. Excl.	Excl.	Excl.
3922100000 – Baths, Lavatory	shower-baths, sinks and washbasins seats and covers	20%	D D	Excl.	Excl.	Excl.	Excl. Excl.	Excl. Excl.	Excl.	Excl. Excl.	Excl. Excl. Excl.	Excl. Excl.	Excl.

– – Of phenolic	resins	10%	D	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl. Excl.	Excl.	Excl.	Excl.
3920990000 – – Of other	plastics	10%	D	Excl.	Excl.	Excl.	Excl.	Excl. Excl.		Excl. Excl.	Excl.	Excl.	Excl.
3922200000 – 3922900000 – Other		20%	D	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl. Excl.	Excl.	Excl. Excl.	Excl.
3923100000 – Sacks	and bags (including cones):	20% 20%	D	Excl. Excl. Excl.	Excl.	Excl. Excl.	Excl.	Excl.	Excl.	Excl. Excl.	Excl.	Excl.	Excl.
3923210000 – – Of	ethylene	20%	D	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl. Excl.	Excl.	Excl.
3923290000 – – Of	polymers of other plastics	20%	D	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl. Excl.	Excl.	Excl.	Excl.
3923301000 – – Preforms		20%	B	20%	20%	20%	20%	20%	20%	20%	10%	5%	0%
3923309000 – – Other		20%	B	20%	20%	20%	20%	20%	20%	20%	10% 10% 10%	5%	0%
3923409000 – – Other		20%	B	20%	20%	20%	20%	20%	20%	20%	10% 10%	5%	0%
3923401000 3923500000 – Stoppers,	Cassettes without magnetic lids, caps and other closures	20%	B	Excl.	10%		10% Excl.	10%	Excl.	Excl.	5% Excl. Excl.	5%
3923900000 3924100000 – Tableware	Other and kitchenware	20%	D	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl. Excl.	Excl.	Excl.	Excl.

– – Of phenolic	resins	10%	D	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl. Excl.	Excl.	Excl.	Excl.
3920990000 – – Of other	plastics	10%	D	Excl.	Excl.	Excl.	Excl.	Excl. Excl.		Excl. Excl.	Excl.	Excl.	Excl.
– – Feeding		20%		20%	20%	10%	10%	10%	5%	5%	0%		0%
3924902000	bottles		A							0%		0%
3924909000 – – Other		20%	A	20%	20%	10%	10%	10%	5%	5%	0% 0%	0%	0%
3924901000 – –	Wash basins and buckets	20%	A	20%	20%	10%	10%	10%	5%	5% 0%	0%	0%	0%
3925100000 – Reservoirs,	tanks, vats and similar containers, of a capacity exceeding 300 l	20%	D	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl. Excl.	Excl.	Excl.	Excl.
3925200000 –	Doors, windows and their frames and thresholds for doors	20%	D	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl. Excl.	Excl.	Excl.	Excl.
3925300000 –	Shutters, blinds (including venetian blinds) and similar articles and parts thereof	20%	D	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl. Excl.	Excl.	Excl.	Excl.
3925900000 – Other		20%		Excl.	Excl.	Excl.		Excl.	Excl.	Excl.	Excl. Excl.	Excl.
3926100000 – Office	or school supplies	20%	D D	Excl.	Excl.	Excl.	Excl. Excl.	Excl.	Excl.	Excl.	Excl. Excl.	Excl. Excl.	Excl.

– – Of phenolic	resins	10%	D	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl. Excl.	Excl.	Excl.	Excl.
3920990000 – – Of other	plastics	10%	D	Excl.	Excl.	Excl.	Excl.	Excl. Excl.		Excl. Excl.	Excl.	Excl.	Excl.
3926200000 –	of apparel and clothing accessories (including gloves, mittens and mitts)	10%	B	10%	10%	10%		10%	10%		5%	5%	0%
3926300000 – Fittings	for furniture, coachwork or the like	20%			Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl. Excl.	Excl.	Excl.
3926400000 – Statuettes	and other ornamental articles	20%	C	20%	20%	20%	20%	20%	20%	20%	10% 10%	5%	0%
HS2017	Description	CET rate Category 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 0%	CET rate Category 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 0%	CET rate Category 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 0%	CET rate Category 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 0%	CET rate Category 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 0%	CET rate Category 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 0%	CET rate Category 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 0%	CET rate Category 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 0%	CET rate Category 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 0%	CET rate Category 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 0%	CET rate Category 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 0%	CET rate Category 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 0%	CET rate Category 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 0%
3926901000 – –	Other:	5%	B	5%	5%	5%	5%	5%	0%	0%	0%		0%	0%
3926909100	– – – Toothpicks	20%	B	20%	20%	20%	20%	20%	20%	20%	10%	10%	5%	0%

– – Of phenolic	resins	10%	D	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl. Excl.	Excl.	Excl.	Excl.
3920990000 – – Of other	plastics	10%	D	Excl.	Excl.	Excl.	Excl.	Excl. Excl.		Excl. Excl.	Excl.	Excl.	Excl.
3926909900	– – – Other	20%	B	20%	20%	20%	20%	20%	20%	20%	10%	10%	5%	0%
4001100000	– Natural rubber in other forms:	5%	B	5%	5%	5%	5%	5%	0%	0%	0%	0%	0%	0%
4001210000 4001220000	– – Smoked sheets	5% 5%	B B	5% 5%	5% 5%	5% 5%	5% 5%	5% 5%	0% 0%	0% 0%	0% 0%	0% 0%	0% 0%	0% 0%
4001290000	– – Technically specified natural rubber (TSNR) – –	5%	B	5%	5%	5%

Page 293 in PDF

5%	5%	0%	0%	0%	0%	0%	0%
4001300000 – Balata,	Other gutta-percha, guayule, chicle and similar natural gums		B	5%	5%	5%	5%	5%	0%	0%	0%	0%		0%
4002110000 – –	Latex	5%	B	5%	5%		5%				0%	0%	0%	0%
4002190000 – – –	Other (butyl) rubber	5% 5%	B	5%	5%	5%	5%	5%	0%	0%	0% 0% 0%	0%	0% 0%	0% 0%
4002200000 4002310000 – –	Isobutene-isoprene (IIR); halo-isobutene-isoprene rubber (CIIR or BIIR): Isobutene-isoprene (butyl) rubber (IIR)	5%	B B	5% 5%	5% 5%	5% 5%	5% 5%	5% 5%	0% 0%	0% 0%	0% 0%		0%	0%
4002390000 –	Chloroprene (chlorobutadiene) rubber (CR):	5%	B	5%	5%	5%	5%	5%	0%	0%	0%	0%	0%	0%
4002410000 – –	Latex	5%	B	5%	5%	5%	5%	5%	0%	0%	0%	0%	0%	0%
4002490000 –	Acrylonitrile-butadiene rubber (NBR):	5%	B	5%	5%	5%	5%	5%	0%	0%	0%	0%	0%	0%
4002510000 – –	Latex	5%	B	5%	5%	5%	5%	5%	0%	0%	0%	0%	0%	0%
4002590000 – –	Other	5%	B	5%	5%	5%	5%	5%	0%	0%	0%	0%	0%	0%
4002600000 –	Isoprene rubber (IR)	5%	B	5%	5%	5%	5%	5%	0%	0%	0% 0% 0%	0%	0%	0%
4002700000 –	Ethylene-propylene-non-conjugated diene rubber (EPDM)	5%	B	5%	5%	5%	5%	5%	0%	0%	0%		0%	0%
4002800000 –	Other:	5%	B	5%	5%	5%	5%	5%	0%	0%		0% 0%	0% 0%	0% 0%

5%	5%	0%	0%	0%	0%	0%	0%
4001300000 – Balata,	Other gutta-percha, guayule, chicle and similar natural gums		B	5%	5%	5%	5%	5%	0%	0%	0%	0%		0%
4002910000 – 4002990000 –	– Latex – Other	5% 5%	B B	5% 5%	5% 5%	5% 5%	5% 5%	5% 5%	0% 0%	0% 0%	0% 0%		0%
4003000000	Reclaimed rubber in primary forms or in plates, sheets or strip	5%	B	5%	5%	5%	5%	5%	0%	0%	0%			0%
4004000000	Waste, parings and scrap of rubber (other than hard rubber) and powders and granules obtained therefrom	5%	B	5%	5%	5%	5%	5%	0%	0%	0%	0%	0%	0%
– Compounded	with carbon black or silica	5%	B	5%	5%	5%	5%	5%	0%	0%	0%	0%	0%	0%
4005100000 4005200000	– Other:	5%	B	5%	5%	5%	5%	5%	0%	0%	0%	0%	0%	0%
4005910000	– – Plates, sheets and strip	5%	B	5%	5%	5%	5%	5%	0%	0%	0%	0%	0%	0%
4005990000	– – Other	5%	B	5%	5%	5%	5%	5%	0%	0%	0%	0%	0%	0%
4006100000 –	"Camel-back" strips for retreading rubber tyres	5%	B	5%	5%	5%	5%	5%	0%	0%	0%	0%	0%	0%
4006900000 –	Other	5%	B	5%	5%	5%	5%	5%	0%	0%		0%
4007000000	Vulcanised rubber thread and cord	5%	B	5%	5%		5%	5%	0%	0%			0%	0%
4008111000 –	– – Of the type used for making soles	10%	B	10%	10%	10%	10%	10%	10%	10%	5%	5%	0% 5%	0%

5%	5%	0%	0%	0%	0%	0%	0%
4001300000 – Balata,	Other gutta-percha, guayule, chicle and similar natural gums		B	5%	5%	5%	5%	5%	0%	0%	0%	0%		0%
4008119000 –				10%	10%	5%				10%	5%	5%	5%	0%
4008190000 – Of	– – Other non-cellular rubber:	10% 10%	B B	10%	10%	10% 10%	10% 10%	10% 10%	10% 10%		5%	5%	5%	0%
4008211000	– – – Of the type used for making soles	10%	B	10%	10%	10%	10%	10%	10%	10%	5%	5%	5%	0%
4008219000	– – – Other	10%	B	10%	10%			10%	10%		5%	5%	5%
4008290000		10%	B	10%	10%	10%	10%		10%	10%	5%	5%		0%
4009110000	– – Without fittings	20%	D	Excl.	Excl.

Page 294 in PDF

Excl.		Excl.	Excl.	Excl.		Excl. Excl.		Excl.
4009120000	– Reinforced or otherwise combined only with metal:	20%	D				Excl.				Excl.	Excl.
4009210000									Excl.		Excl.			Excl.
4009220000 –	or otherwise combined only with textile materials:	20%		Excl.						Excl.	0%			0%
HS2017	Description	CET rate Category	CET rate Category	2019	2020	2021	2022	2023	2024			Excl.	Excl.	2029 Excl. Excl. Excl.
4009310000 – –	Without fittings	20%	D	Excl.	Excl.					2025	2026	2027	2028
4009320000 –	Reinforced or otherwise combined with other materials:	20%	D	Excl.	Excl.	Excl. Excl.	Excl.	Excl. Excl.	Excl. Excl. Excl.	Excl.	Excl.
4009410000 –	– Without fittings	20%	D	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl. Excl. Excl.	Excl. Excl.	Excl.	Excl. Excl.
4009420000	– – With fittings	20%	D	Excl.	Excl.	Excl.	Excl.		Excl.	Excl.	Excl.	Excl.		Excl.
4010110000 –	– Reinforced only with metal	10%	B	10%	10%		10%	10% 10%		Excl. 10% 10%	5%	5%	5%	0%
4010120000 – –	Reinforced only with textile materials	10%	B	10%	10%	10%		10% 10%	10%	10%	5%	5%	5%	0%
4010190000 –	Transmission belts or belting:	10%	B	10%	10%	10%		10% 10%	10%	10%	5%	5%	5%	0%

Excl.		Excl.	Excl.	Excl.		Excl. Excl.		Excl.
4009120000	– Reinforced or otherwise combined only with metal:	20%	D				Excl.				Excl.	Excl.
4010310000	– – Endless transmission belts of trapezoidal cross-section (V-belts), V-ribbed, of an outside circumference exceeding 60 cm but not exceeding 180 cm	10%	B	10%	10%	10%		10% 10%	10%	10%	5%	5%	5%	0%
4010320000	– – Endless transmission belts of trapezoidal cross-section (V-belts), other than V-ribbed, of an outside circumference exceeding 60 cm but not exceeding 180 cm	10%	B	10%	10%							5%	5%	0%
4010330000 –	exceeding 180 cm but not exceeding 240 cm	10%	B	10%	10%	10%	10%	10%	10%	10%	5%	5%	5%	0%
4010340000 –	– Endless transmission belts of trapezoidal cross-section (V-belts), other than V-ribbed, of an outside circumference exceeding 180 cm but not exceeding 240 cm	10%	B	10%	10%	10%	10%	10%	10%	10%	5%	5%	5%	0%
4010350000 4010360000 – – exceeding	– exceeding Endless synchronous belts, of an outside circumference exceeding 150 cm but not 198 cm	10%	B	10%	10%	10%	10%	10%	10%	10%	5%	5%	5%	0%
4010390000	– – Other	10%	B	10%	10%	10%	10%	10%	10%	10%	5%	5%	5%	0%
4011100000	– Of a kind used on motor cars (including station wagons and racing cars)	10%	B	10%	10%	10%	10%	10%	10%	10%	5%	5%	5%	0%
4011200000	–	10%	B	10%	10%	10%	10%	10%	10%	10%	5%	5%	5%	0%
4011300000	Of a kind used on buses or lorries	10%	B	10%	10%	10%	10%	10%	10%	10%	5%	5%	5%	0%

Excl.		Excl.	Excl.	Excl.		Excl. Excl.		Excl.
4009120000	– Reinforced or otherwise combined only with metal:	20%	D				Excl.				Excl.	Excl.
4011400000	– Of a kind used on aircraft	20%	D	Excl.	Excl.	Excl.		Excl.	Excl. Excl.	Excl.	Excl.	Excl.	Excl.	Excl.
4011500000 – Of	– Of a kind used on motorcycles a kind used on bicycles	20%	B	20%	20%	20%	20%	20%	20%	20%	10%	10%	5%	0%
4011700000 –	Of a kind used on agricultural or forestry vehicles and machines mining or industrial handling vehicles and machines	10%	B	10%	10%	10%	10%	10%	10%		10% 5%	5%	5%	0%
4011800000 –	Of a kind used on construction,	10%	B	10%	10%	10%	10%	10%	10%	10%	5%	5%	5%	0%
4011900000	– Other –	10%	B	10%	10%	10%	10%	10%	10%	10%	5%	5% Excl.	5% 0%
4012110000	– Of a kind used on motor cars (including station wagons and racing cars)	20%	D	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.		Excl.	Excl.
4012120000 –	– Of a kind used on buses or lorries	20%	D	Excl.	Excl.	Excl.	Excl.	Excl. Excl.	Excl. Excl.	Excl.	Excl. Excl. Excl.	Excl. Excl.		Excl.
4012130000	– – Of a kind used on aircraft	20%	D	Excl.	Excl.	Excl.	Excl.						Excl.	Excl. Excl.
4012190000	– – Other	20%		Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.
4012201000	– – For retreading		D		20%	20%	20%		20%	20%	10%		5%	0%

Excl.		Excl.	Excl.	Excl.		Excl. Excl.		Excl.
4009120000	– Reinforced or otherwise combined only with metal:	20%	D				Excl.				Excl.	Excl.
4012209000 – 4012900000 – Other	– Other	20% 20%	B B	20% 20%	20%	20%	20%	20%	20% 20%	20%	10%	10% 10%	5% 5%	0% 0%
4013100000 –	Of a kind used on motor cars (including station wagons and racing cars), buses or lorries	10%	B	10%	10%	10%	10%	10%	10%	10%	5%	5%	5%	0%
4013200000 – Of	a kind used on bicycles	20%	D	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.
4013901000 – –	Of the type used by motorcycles (with an engine displacement not exceeding 50 cm<sup>3</sup>)	20%	D	Excl. Excl.	Excl. Excl.	Excl. Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.
4013909000 – –	Other	20%	D		0%	0%	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.		Excl.
4014100000 –	contraceptives	0%	A	0% 5%	5%		0%	5%	0% 0% 0%		0% 0%	0%	Excl. 0%	0%
4014909000 – –	Sheath Other	5%	B			5%	5%			0%	0%	0%	0%	0%
4014902000	– – Bulbs for syringes and medicine droppers and similar articles		B	5%	5%	5%	5%						0%	0%

Excl.		Excl.	Excl.	Excl.		Excl. Excl.		Excl.
4009120000	– Reinforced or otherwise combined only with metal:	20%	D				Excl.				Excl.	Excl.
HS2017	Description	CET rate Category 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 5% B 5% 5% 5% 5% 5% 0% 0% 0% 0% 0% 0% 0%	CET rate Category 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 5% B 5% 5% 5% 5% 5% 0% 0% 0% 0% 0% 0% 0%	CET rate Category 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 5% B 5% 5% 5% 5% 5% 0% 0% 0% 0% 0% 0% 0%	CET rate Category 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 5% B 5% 5% 5% 5% 5% 0% 0% 0% 0% 0% 0% 0%	CET rate Category 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 5% B 5% 5% 5% 5% 5% 0% 0% 0% 0% 0% 0% 0%	CET rate Category 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 5% B 5% 5% 5% 5% 5% 0% 0% 0% 0% 0% 0% 0%	CET rate Category 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 5% B 5% 5% 5% 5% 5% 0% 0% 0% 0% 0% 0% 0%	CET rate Category 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 5% B 5% 5% 5% 5% 5% 0% 0% 0% 0% 0% 0% 0%	CET rate Category 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 5% B 5% 5% 5% 5% 5% 0% 0% 0% 0% 0% 0% 0%	CET rate Category 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 5% B 5% 5% 5% 5% 5% 0% 0% 0% 0% 0% 0% 0%	CET rate Category 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 5% B 5% 5% 5% 5% 5% 0% 0% 0% 0% 0% 0% 0%	CET rate Category 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 5% B 5% 5% 5% 5% 5% 0% 0% 0% 0% 0% 0% 0%	CET rate Category 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 5% B 5% 5% 5% 5% 5% 0% 0% 0% 0% 0% 0% 0%
4014901000 –	– Teats and similar articles

Page 295 in PDF

4015110000 –	– Surgical	0%	B	0%	0%	0%	0%	0%	0%	0%	0%			0% 0%
4015190000 –	– Other	20%	D	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.		Excl. Excl.
4015900000 –	Other	20% D		Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.		Excl. Excl.
4016100000 –	Other:	20%	D	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl. Excl.	Excl.	Excl. Excl. Excl.
4016910000 – 4016920000 –	– Floor coverings and mats 20% – Erasers	B	D	Excl.	Excl. 10%	Excl.	Excl.	Excl.	Excl.	Excl. 10%	Excl. 5%	5%		0%
4016930000 –	– Gaskets, washers and other seals 10%	B		10%	10% Excl.	10%	10%	10%	10%	10%	5%	5%	5%	0%
4016940000 – 4016951000 –	– Boat or dock fenders, whether or not inflatable 20% – – Of the type used for tyre manufacture	20%	D D	Excl. Excl.	Excl.	Excl. Excl.	Excl. Excl.	Excl. Excl.	Excl. Excl.	Excl. Excl.	Excl. Excl.	Excl. Excl.	Excl. Excl.	Excl. Excl.
4016959000 –	– – Other		D	Excl.		Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.
4016990000 –	– Other	20%	D	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.

4015110000 –	– Surgical	0%	B	0%	0%	0%	0%	0%	0%	0%	0%			0% 0%
4017000000 Hard rubber	10% rubber (for example, ebonite) in all forms, including waste and scrap; articles of hard 20%		D	Excl.	Excl. Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.
4101200000 –	Whole hides and skins, unsplit, of a weight per skin not exceeding 8 kg when simply dried, or 16 kg when fresh, wet-salted or otherwise preserved 5%		B	5%	5%	5%	5%	5%	0%	0%	0%	0%	0%	0%
4101500000	10 kg when dry-salted, Whole hides and skins, of a weight exceeding 16 kg	5%	B	5%	5%	5%	5%	5%	0%	0%	0%	0%	0%	0%
4101900000	– – Other, including butts, bends and bellies	5%	B	5%	5%	5%	5%	5%	0%	0%	0%	0%	0%	0%
4102100000	– Without wool on:	5%	B	5%	5%	5%	5%	5%	0%	0%	0%	0%	0%	0%
4102210000	– – Pickled	5%	B	5%	5%	5%	5%	5%	0%	0%	0%	0%	0%	0%
4102290000 –		5%	B	5%	5%	5%	5%	5%	0%	0%	0%	0%	0%	0%
4103200000 –	– Other Of reptiles	5%	B	5%	5%	5%	5%	5%	0%	0%	0%	0%	0%	0%
4103300000		5%	B	5%	5%	5%	5%	5%	0%	0%	0%	0%	0%	0%
4103900000 4104110000 –	– Of swine – Other – Full grains, unsplit; grain splits	5% 10%	B B	5% 10%	5% 10%	5% 10%	5% 10%	5% 10%	0% 10%	0% 10%	0% 5%	0% 5%	0% 5%	0% 0%
4104190000	– In the dry state (crust):	10%	B	10%	10%	10%	10%	10%	10%	10%	5%	5%	5%	0%
4104410000

Page 296 in PDF

	B	10%	10%	10%	10%	10%	10%	10%	5%	5%	5%	0%
4104490000 –	– – Full grains, unsplit; grain splits – Other	10% 10%	B	10%	10%	10%	10%	10%	10%	10%	5%	5%	5%	0%
4105100000 –	In the wet state (including wet-blue)	10%	B	10%	10%	10%	10%	10%	10%	10%	5%	5%	5%	0%
4105300000 –	In the dry state (crust)	10%	B	10%	10%	10%	10%	10%	10%	10%	5%	5%	5%	0%
4106210000	– – In the wet state (including wet-blue)	10%	B	10%	10%	10%	10%	10%	10%	10%	5%	5%	5%	0%
4106220000	– Of swine:	10%	B	10%	10%	10%	10%	10%	10%	10%	5%	5%	5%	0%
4106310000	– – In the wet state (including wet-blue)	10%	B	10%	10%	10%	10%	10%	10%	10%	5%	5%	5%
4106320000	– – In the dry state (crust)	10%	B	10%	10%				10%	10%	5%	5%	5%	0% 0%
4106400000	– Other:	10%	B	10%	10%	10% 10%	10%	10% 10%	10%	10%	5%	5%	5%	0%
4106910000	– – In the wet state (including wet-blue)	10%	B	10%	10%	10%	10% 10%	10%	10%	10%	5%	5%	5%	0%
4106920000	– – In the dry state (crust)	10%	B	10%	10%	10%	10%	10%	10%	10%	5%	5%	5%	0%
4107110000	– – Full grains, unsplit	10%	B	10%	10%	10%	10%	10%	10%	10%	5%	5%	5%	0%
4107120000	– – Grain splits	10%	B	10%	10%	10%	10%	10%	10%	10%	5%	5%	5%	0%
4107190000			B			10%	10%					5% 5%

	B	10%	10%	10%	10%	10%	10%	10%	5%	5%	5%	0%
4104490000 –	– – Full grains, unsplit; grain splits – Other	10% 10%	B	10%	10%	10%	10%	10%	10%	10%	5%	5%	5%	0%
4107910000	– – Full grains, unsplit	10%	B	10%		10%		10%	10%		5%	5%
4107990000		10%	B							10%				0%

Page 297 in PDF

				10%	10%
	– – Grain splits				10%						5% 5%
4107920000				10%	10%		10%	10%	10%
HS2017	Description	CET rate	Category	2019 2022	2020	2021	2023	2024	2025	2026	2027 2028	2029
4112000000	Leather further prepared after tanning or crusting, including parchment-dressed leather, of sheep or lamb, without wool on, whether or not split, other than leather of heading 4114	10%	B	10% 10%	10%	10%	10%	10%		10%	5% 5%	5%
4113100000	– Of goats or kids	10%	B	10%	10%	10%	10% 10%	10%	10%	5%		5% 0% 0%
4113200000	– Of swine	10%	B	10% 10%	10%	10%	10%	10%	10%	5%	5%	5%
4113900000	– Other	10%	B	10%	10%	10%	10% 10%	10%	10%	5%	5%	5% 0%
4114100000	– Chamois (including combination chamois) leather	10%	B	10% 10%	10%	10%	10%	10%	10%	5%	5%	5% 0%
4114200000	– Patent leather and patent laminated leather; metallised leather	10%	B	10% 10%	10%	10%	10%	10%	10%	5%	5%	5% 0%
4115100000	– Composition leather with a basis of leather or leather fibre, in slabs, sheets or strip, whether or not in rolls	10%	B	10% 10%		10%	10% 10%	10%	10%	5%	5%	5% 0%

				10%	10%
	– – Grain splits				10%						5% 5%
4201000000	Saddlery and harness for any animal (including traces, leads, knee pads, muzzles, saddle- cloths, saddlebags, dog coats and the like), of any material	20%	C	20% 20%	20%		20% 20%	20%	20%	10%	10%	5% 0%
4202119000	– – – Other	20%	D		Excl. Excl.	Excl.	Excl. Excl.	Excl.	Excl.	Excl.	Excl.	Excl. Excl.
4202111000 –	– – Presented completely knocked down (CKD) or unassembled for the assembly industry	10%	D	Excl. Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl. Excl.
4202121000 –	– – Presented completely knocked down (CKD) or unassembled for the assembly industry	10%	D	Excl. Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl. Excl.
4202129000	– – – Other	20%	D	Excl.		Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl. Excl.
4202191900	– – – Presented completely knocked down (CKD) or unassembled for the assembly industry			D	Excl.	Excl.				Excl.	Excl.	Excl.
– 4202199900	– Handbags, whether or not with shoulder strap, including those without handle:		D	Excl. Excl.	Excl. Excl.	Excl.		Excl.	Excl. Excl.	Excl.	Excl.	Excl.
4202199100			D	Excl.	Excl.
4202219000		10%									Excl.

				10%	10%
	– – Grain splits				10%						5% 5%
4202229000		20%		D	Excl.
4202299000 –		10%			Excl. Excl.		Excl.	Excl.		Excl.	Excl.	Excl. Excl.
4202291000	– – Presented completely knocked down (CKD) or unassembled for the assembly industry	20%	D				Excl.				Excl.	Excl.
4202310000	– With outer surface of leather or of composition leather	10% 20%		Excl.	Excl. Excl.	Excl.	Excl.	Excl. Excl.	Excl.	Excl.	Excl.	Excl. Excl.
4202320000 –	– With outer surface of sheeting of plastics or of textile materials	20%	D	Excl.		Excl.	Excl.			Excl.
4202390000	Other:		D				Excl.			Excl.	Excl.
4202911000								Excl.
4202191100		20%	D			Excl.		Excl.		Excl.
4202192900	– – – – Presented completely knocked down (CKD) or unassembled for the assembly				Excl.					Excl. Excl.		Excl.	Excl.	Excl.	Excl.	Excl.	Excl.
4115200000	– – – – – – – Presented completely knocked down (CKD) or unassembled for the assembly industry					Excl.						Excl.

				10%	10%
	– – Grain splits				10%						5% 5%
4202192100		10% 10%	D	Excl. Excl. Excl. Excl.			Excl.	Excl.	Excl.	Excl.	Excl.	Excl. Excl. Excl.
4202211000	–							Excl.
4202221000	– – – Presented completely knocked down (CKD) or unassembled for the assembly industry	20%		Excl.	Excl.	Excl.			Excl.	Excl.		Excl. Excl.	Excl. Excl.	Excl. Excl.	Excl. Excl.	Excl. Excl.	Excl. Excl.
4113300000 –	Of reptiles Articles of a kind normally carried in the pocket or in the handbag:	10%	B	10% 10% 10% 10% D	Excl. Excl.		10% Excl.	10%	10% Excl.	5% Excl.	5% 5%	0% 5% 0%	Excl.	Excl.
HS2017	Description	CET rate Category 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 Excl.	CET rate Category 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 Excl.	CET rate Category 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 Excl.	CET rate Category 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 Excl.	CET rate Category 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 Excl.	CET rate Category 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 Excl.	CET rate Category 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 Excl.	CET rate Category 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 Excl.	CET rate Category 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 Excl.	CET rate Category 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 Excl.	CET rate Category 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 Excl.	CET rate Category 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 Excl.	CET rate Category 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 Excl.
4202919000 –	– – Other	20%	D	Excl.	Excl.	Excl.	Excl.

Page 298 in PDF

Excl.			Excl. Excl.	Excl. Excl.	Excl.
4202921000	– – – Presented completely knocked down (CKD) or unassembled for the assembly industry	20%	D	Excl.	Excl. Excl.	Excl. Excl.	Excl.	Excl. Excl. Excl. Excl.	Excl. Excl.	Excl. Excl.	Excl.	Excl.		Excl. Excl. Excl.
4202929000	– – – Other	20%	D	Excl.			Excl.				Excl.	Excl.	Excl.
4202991000	– – – Presented completely knocked down (CKD) or unassembled for the assembly industry	20%	D	Excl.	Excl.		Excl.		Excl.	Excl.	Excl.	Excl.	Excl.	Excl.
4202999000	– – – Other	20%	D	Excl.	Excl.		Excl. Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.
4203100000	– Gloves, mittens and mitts:	20%	C	20%	20%	20%	20%	20%	20%	20%	10%	10%	5%	0%
4203210000	– – Specially designed for use in sports	20%	C	20%	20%	20%	20%	20%	20%	20%	10%	10%	5%	0%
4203290000	– – Other	20%	C	20%	20%	20%	20%	20%	20%	20%	10%	10%	5% 0%
4203300000	– Belts and bandoliers	20%	C	20%	20%	20%	20%	20%	20%	20%	10%	10%	5%	0%
4203400000	– Other clothing accessories	20%	C	20%	20%	20%	20% Excl.	20%	20%	20%	10%	10%	5% 0%	Excl.
4205000000	Other articles of leather or of composition leather	20%	D	Excl.	Excl.	Excl.		Excl.	Excl.	Excl.	Excl.	Excl.	Excl.

Excl.			Excl. Excl.	Excl. Excl.	Excl.
4202921000	– – – Presented completely knocked down (CKD) or unassembled for the assembly industry	20%	D	Excl.	Excl. Excl.	Excl. Excl.	Excl.	Excl. Excl. Excl. Excl.	Excl. Excl.	Excl. Excl.	Excl.	Excl.		Excl. Excl. Excl.
4206000000 4301100000 –	Articles of gut (other than silkworm gut), of goldbeater's skin, of bladders or of tendons Of mink, whole, with or without head, tail or paws	10% 5%	B B	10% 5%	10% 5%	10% 5%	10% 5%	10% 5%	10% 0%	10% 0%	5% 0%	5% 0%	5% 0%	0% 0%
4301300000 –	Of lamb, the following: Astrakhan, Broadtail, Caracul, Persian and similar lamb, Indian, Chinese, Mongolian or Tibetan lamb, whole, with or without head, tail or paws	5%	B	5%	5%	5%	5%	5%	0%	0%	0%	0%	0%	0%
4301600000 –	Of fox, whole, with or without head, tail or paws	5%	B	5%	5%	5%	5%	5%	0%	0%	0%	0%	0%	0%
4301800000 –	Other furskins, whole, with or without head, tail or paws	5%	B	5%	5%	5%	5%	5%	0%	0%	0%	0%	0%	0%
4301900000 –	Heads, tails, paws and other pieces or cuttings, suitable for furriers' use	5%	B	5%	5%	5%	5%	5%	0%	0%	0%	0%	0%	0%
4302110000 –	– mink	10%	B			10%	10%	10%	10%	10%	5%	5%	5%	0%
4302190000 –	Of – Other	10%	B	10% 10%	10% 10%	10%	10%	10%	10%	10%	5%	5%	5%	0%
4302200000 –	Heads, tails, paws and other pieces or cuttings, not assembled	10%	B	10%	10%	10%	10%	10%	10%	10%	5%	5%	5%	0%

Excl.			Excl. Excl.	Excl. Excl.	Excl.
4202921000	– – – Presented completely knocked down (CKD) or unassembled for the assembly industry	20%	D	Excl.	Excl. Excl.	Excl. Excl.	Excl.	Excl. Excl. Excl. Excl.	Excl. Excl.	Excl. Excl.	Excl.	Excl.		Excl. Excl. Excl.
4302300000 –	Whole skins and pieces or cuttings thereof, assembled	10%	B	10%	10%	10%	10%	10%	10%	10%	5%	5%	5%	0%
4303100000 – 4303900000	Articles of apparel and clothing accessories	20%	C	20%	20%	20%	20%	20%	20%	20%	10%	10%	5%	0%
4304000000	Artificial fur and articles thereof	20%	C	20%	20%	20%	20%	20%	20%	20%	10%	10%	5%	0%
4401110000 –	– Coniferous	5%	B	5%	5%	5%	5%	5%	0%	0%	0%	0%	0%	0%
4401120000 –	Wood in chips or particles:	5%	B	5%	5%	5%	5%	5%	0%	0%	0%	0%	0%
4401210000 –	– Coniferous	5%	B	5%	5%	5%	5%	5%	0%	0%	0%	0%	0% 0%	0%
4401220000	– Sawdust and wood waste and scrap, agglomerated in logs, briquettes, pellets or similar forms:	5%	B	5%	5%	5%	5%	5%	0%	0%	0%	0%	0%	0%
4401310000 –	– Wood pellets	5%	D	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.
4401390000 –	– Other	5%	D	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.
4401400000 –	Sawdust and wood waste and scrap, not agglomerated	5%	D

Page 300 in PDF

10%	D	Excl.	Excl.	Excl.	Excl.	Excl.		Excl.	0%	Excl.	Excl.	Excl.			Excl.
HS2017	Description	CET rate Category	CET rate Category	2019	2020	2021			Excl.	2026	2027	2028	2029
4409100000	– Non-coniferous:	10%	D	Excl.			2022	2023 2024	2025			Excl. Excl.
4409210000	– – Of bamboo –	10%	D	Excl.	Excl. Excl.	Excl. Excl.	Excl. Excl.	Excl. Excl.	Excl. Excl.	Excl.	Excl. Excl.		Excl. Excl.
4409220000	– Of tropical wood	10%	D	Excl.	Excl.	Excl.	Excl. Excl.	Excl.	Excl. Excl.	Excl. Excl. Excl. Excl.	Excl. Excl.	Excl. Excl.
4409290000	– – Other	10%	D	Excl.	Excl.	Excl.	Excl.	Excl.		Excl.		Excl.	Excl.
4410110000	– – Particle board	10%	B	10%	10%	10%	10%	10%	10% 10%		5% 5%	5%	0%
4410120000	– – Oriented strand board (OSB)	10%	B	10%	10%	10%	10%	10%	10% 10%		5% 5%	5%	0%
4410190000	– – Other	10%	B	10%	10%	10%	10% 10%	10%	10%	5%	5%	5%	0%
4410900000	– Other	10%	B	10%	10%	10%	10%	10%	10%		5% 5%	5%	0%
4411130000	– – Of a thickness exceeding 5 mmbut not exceeding 9mm	10%	B	10%	10%	10%	10%	10%	10% 10%	5%	5%	5%	0%
4411140000	– Other:	10%	B	10%	10%	10%	10% 10%	10%	10%	5%	5%	5%	0%

10%	D	Excl.	Excl.	Excl.	Excl.	Excl.		Excl.	0%	Excl.	Excl.	Excl.			Excl.
4411920000	– – Of a density exceeding 0.8 g/cm<sup>3</sup>	10%	B	10%	10%	10%	10% 10%	10%	10%	5%	5%	5%	0%
4411930000	– Of a density exceeding 0.5 g/cm<sup>3</sup> but not exceeding 0.8 g/cm<sup>3</sup>	10%	B	10%	10%	10%	10%	10%	10% 10%	5%	5%	5%	0%
4412100000	– Other plywood consisting solely of sheets of wood (other than bamboo), each ply not		C				20%		20%	10%			0%
4412310000	exceeding 6 mmthickness: – – With at least one outer ply of tropical wood	20%	B	20% 20%	20% 20%	20% 20%	20% 20%	20% 20%	20% 20%	10%	10% 10%	5% 5%	0%
4411940000	– Of – – Of a density not exceeding 0.5 g/cm<sup>3</sup>	20%	B						10%
4411120000	– – Other, with at least one outer ply of non-coniferous wood of the species alder (Alnus horse chestnut (Aesculus spp.), lime (Tilia spp.), maple (Acer spp.) oak (Quercus plane tree (Platanus spp.), poplar and aspen (Populus spp.) robinia (Robinia spp.) (Liriodendron spp.) or walnut (Juglans spp.)			20%	20%	20%	20%
4412330000	spp.), spp.), tulipwood – – Other, with at least one outer ply of non-coniferous wood not specified under subheading								20%
4412340000	4412.33	20%			20%	20%	20%	20%			10%	5%	0%
4412390000	– Other:	20%	D	Excl.	Excl.	Excl.	Excl.	Excl. Excl.	Excl.	Excl. 10%	Excl.	Excl.	Excl.

10%	D	Excl.	Excl.	Excl.	Excl.	Excl.		Excl.	0%	Excl.	Excl.	Excl.			Excl.
4412990000	– – Other	20%	B	20%	20%	20%	20% 20% 20%	20%	20% 10% 10%	5%	5%
4412940000		10%	B	10% 10%	10% 10%	10%		10% 10%		5%	5%	5% 0%	5% 0%
4413000000 4414000000	Densified wood, in blocks, plates, strips or profile shapes Wooden frames for paintings, photographs, mirrors or similar objects	10%	B	10%		10% 10%	10% 10% 10% 10%	10% 10% 10% 10%		10% 5%	5% 5%	5% 0%	5% 0% 5% 0%
4416000000	Cases, boxes, crates, drums and similar packings; cable-drums –	10%	B		10%	10%	10%			5%	5%
4415100000 4415200000	–			10%				10%	10% 10%	5%
4417000000	Tools, tool bodies, tool handles, broom or brush bodies and handles, of wood; boot or shoe lasts and trees, of wood	20%	D	Excl.	Excl.	Excl.	Excl.	Excl. Excl.		Excl.	Excl.	Excl.	Excl.
4418100000	– Windows, French windows and their frames	20%	D	Excl.	Excl.	Excl.	Excl.	Excl. Excl.		Excl. Excl. Excl.	Excl.		Excl. Excl.
4418200000	– Doors and their frames and thresholds	20%	D D	Excl. Excl.	Excl.	Excl.	Excl.	Excl. Excl.	Excl.	Excl.	Excl.		Excl.
4418400000	– Shuttering for concrete constructional work	20%			Excl.			Excl.	Excl.		Excl.	Excl.	Excl. Excl.

10%	D	Excl.	Excl.	Excl.	Excl.	Excl.		Excl.	0%	Excl.	Excl.	Excl.			Excl.
HS2017	Description	CET rate Category 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 Excl.	CET rate Category 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 Excl.	CET rate Category 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 Excl.	CET rate Category 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 Excl.	CET rate Category 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 Excl.	CET rate Category 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 Excl.	CET rate Category 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 Excl.	CET rate Category 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 Excl.	CET rate Category 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 Excl.	CET rate Category 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 Excl.	CET rate Category 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 Excl.	CET rate Category 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 Excl.	CET rate Category 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 Excl.
4418750000 – –	Other, multilayer	20%	D	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.		Excl.	Excl.
4418790000 –	Other:	20%	D	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.
4418910000 – –	Of bamboo	20%	D	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl. Excl.	Excl.	Excl.	Excl.
4418990000 – – Other – – Bread	20% boards and similar boards	D 20%		Excl.	Excl. Excl.	Excl.	Excl.	Excl. Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl. Excl.

10%	D	Excl.	Excl.	Excl.	Excl.	Excl.		Excl.	0%	Excl.	Excl.	Excl.			Excl.
4419110000 4419120000	boards, chopping	D 20%		Excl. Excl.	Excl.	Excl.	Excl. Excl.	Excl.	Excl. Excl.	Excl. Excl.	Excl.	Excl. Excl.	Excl. Excl.	Excl.
4419190000 – – Other	– – Chopsticks	D 20%		Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.
4419900000	Other Statuettes and	20%	D		Excl.						Excl.		Excl.
4420100000 –	other ornaments, of wood	20%	D	Excl.		Excl.	Excl.	Excl. Excl.	Excl.	Excl.		Excl.	Excl. Excl. Excl.	Excl.
4420900000	– Other	20%	D	Excl. Excl.	Excl.	Excl.	Excl.		Excl. Excl.	Excl. Excl.	Excl. Excl.	Excl.	Excl.	Excl. Excl.
4421100000 4421911000 – – – Match	– Other: splints	20% 10%	D B	10%

Page 301 in PDF

Excl. 10%	Excl. 10%	Excl. 10%	Excl. 10%	10%	10%	5%	5%	5%	0%
4421912000 – – –	Toothpicks	20%	B	20%	20%	20%	20%	20%	20%	20%	10%	10%	5%	0%
4421919000 – – –	Other	20%	B	20%	20%	20%	20%	20%	20%	20%	10%	10%	5%	0%
4421991000	– – – Match splints	10%	B	10%	10%	10%	10%	10%	10%	10%	5%	5%	5%	0%
4421992000	– – – Toothpicks	20%	B	20%	20%	20%	20%	20%	20%	20%	10%	10%	5%	0%
4421999000	– – – Other	20%	B	20%	20%	20%	20%	20%	20%	20%	10%	10%	5%	0%
4501100000	– Natural cork, raw or simply prepared	5%	B	5%	5%	5%	5%	5%	0%	0%	0%	0%	0%	0%
4501900000 –	Other	5%	B	5%	5%	5%	5%	5%	0%	0%	0%	0%	0%	0%
4502000000 Natural plates,	cork, debacked or roughly squared, or in rectangular (including square) blocks, sheets or strip (including sharp-edged blanks for corks or stoppers)	5%	B	5%	5%	5%	5%	5%	0%	0%	0%	0%	0%	0%
4503100000 – Corks	and stoppers	10%	B	10%	10%	10%	10%	10%	10%	10%	5%	5%	5%	0%
4503901000	– – Floats for fishing nets	5%	D	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.
4503909000	– – Other	20%	D	Excl. 10%	Excl. 10%	Excl. 10%	Excl. 10%	Excl. 10%	Excl.	Excl. 10%	Excl. 5%	Excl.	Excl.	Excl.

Excl. 10%	Excl. 10%	Excl. 10%	Excl. 10%	10%	10%	5%	5%	5%	0%
4421912000 – – –	Toothpicks	20%	B	20%	20%	20%	20%	20%	20%	20%	10%	10%	5%	0%
4504100000 – Blocks,	plates, sheets and strip; tiles of any shape; solid cylinders, including discs	10% 20%	B D	Excl.	Excl.	Excl.	Excl.	Excl.	10% Excl.	Excl.	Excl.	5% Excl.	5% Excl.	0% Excl.
4601210000	4504900000 – Other – – Of bamboo	20%	D	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.
4601220000	– – Of rattan	20%		Excl.		Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl. Excl.
4601290000 –			D		Excl.		Excl.		Excl.	Excl.	Excl.	Excl.	Excl.
4601930000 – – Of	4601920000 – – Of bamboo	20%	D	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.
4601940000 – –	rattan Of other vegetable	20% 20%	D D	Excl.	Excl.	Excl.	Excl.	Excl.	Excl. Excl.	Excl.	Excl.	Excl.	Excl.	Excl.
4601991000 –	– – Mats, matting screens	20%	D	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl. Excl.	Excl.		Excl. Excl.
4601999000 – –	and – Other	20%	D	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.		Excl.	Excl.	Excl. Excl. Excl.

Excl. 10%	Excl. 10%	Excl. 10%	Excl. 10%	10%	10%	5%	5%	5%	0%
4421912000 – – –	Toothpicks	20%	B	20%	20%	20%	20%	20%	20%	20%	10%	10%	5%	0%
4602110000 – – Of 4602120000 – –	bamboo Of rattan	20% 20%	D D	Excl. Excl.	Excl. Excl.	Excl. Excl.	Excl. Excl.	Excl. Excl.	Excl.	Excl. Excl.	Excl. Excl.	Excl. Excl.	Excl.	Excl.
4602190000 – –	Other	20%	D	Excl.	Excl.				Excl. Excl.		Excl.	Excl.
4602900000		20%	D		5%	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl. 0%	Excl.	Excl.
4701000000 4702000000 Chemical	Mechanical wood pulp wood pulp, dissolving grades	5%	B	5% 5%	5%	5%	5%	5%	0%	0%	0% 0%	0%	0% 0%	0% 0%
4703190000 –	Semi-bleached or bleached:	5%	B	5%		5%				0%	0%	0%	0%	0%

Page 302 in PDF

		5%		5%	5%	0%
HS2017	Description	CET rate	Category	2019	2020	2021	2022	2023	2024	2025	2026	2027	2028	2029
4703210000 – – Coniferous		5%	B	5%	5%	5%	5%	5%	0%	0%	0% 0%	0%		0%
4703290000 – –	Non-coniferous	5%	B	5%	5%	5%	5%	5%	0%	0%	0%	0%	0%	0%
4704110000	– – Coniferous	5%	B	5%	5%	5%	5%	5%	0%	0%	0%	0%	0%	0%
4704190000	– Semi-bleached or bleached:	5%	B	5%	5%	5%	5%	5%	0%	0%	0%	0%	0%	0%
4704210000	– – Coniferous	5%	B	5%	5%	5%	5%	5%	0%	0%	0%	0%	0% 0%	0% 0%
4705000000	4704290000 – – Non-coniferous	5%	B B	5% 5%	5% 5%	5% 5%	5% 5%	5% 5%	0% 0%	0% 0%	0% 0%	0% 0%	0%	0%
4706100000	Wood pulp obtained by a combination of mechanical and chemical pulping processes	5%								0%				0%
4706200000	– Pulps of fibres derived from recovered (waste and scrap) paper or paperboard	5%	B	5%	5%	5%	5%	5%	0%	0%	0%	0%	0%	0%
4706300000 –	Other:	5%	B	5%	5%	5%	5%	5%	0%	0%	0% 0%	0% 0%	0% 0%	0% 0%
4706910000 4706920000 – – Chemical	– – Mechanical	5%	B	5%	5%	5%	5%	5% 5%	0% 0%	0% 0%	0%	0%	0%	0%
4706930000 –	– Obtained by a combination of mechanical and chemical processes	5% 5%	B B	5% 5%	5% 5%	5% 5%	5% 5%	5%	0%	0%	0%			0%

		5%		5%	5%	0%
4707100000 –	Unbleached kraft paper or paperboard or corrugated paper or paperboard	5%	A	5%	5%	0%	0%	0%	0%	0%	0%	0% 0%	0% 0%	0%
4707200000 –	Other paper or paperboard made mainly of bleached chemical pulp, not coloured in the mass	5%	A	5%	5%	0%	0%	0%	0%	0%	0%	0%	0%	0%
4707300000 –	Paper or paperboard made mainly of mechanical pulp (for example, newspapers, journals and similar printed matter)	5%	D	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.
4707900000 –	Other, including unsorted waste and scrap	5%	A	5%	5%	0%	0%	0%	0%	0%	0%	0%	0%	0%
4801000000	Newsprint, in rolls or sheets	0%	A	0%	0%	0%	0%	0%	0%	0%	0%	0%	0%	0%
4802100000 –	Handmade paper and paperboard	5%	A	5%	5%	0%	0%	0%	0%	0%	0%	0%	0%	0%
4802200000 4802400000 consists of such fibres:	– Other paper and paperboard, not containing fibres obtained by a mechanical or chemi- mechanical process or of which not more than 10% by weight of the total fibre content	5%	A	5%	5%	0%	0%	0%	0%	0%	0%	0%	0%	0%
4802540000 –	– Weighing less than 40 g/m<sup>2</sup>	5%	A	5%	5%	0%	0%	0%	0%	0%	0%	0%	0%	0%
4802551000 –	– – Of a width not exceeding 150mm	5%	A	5%	5%	0%	0%	0%	0%	0%	0%	0%	0%	0%
4802559000	– Other			5%	5%	0%	0%		0%	0%	0%		0%
4802561000 – –	– Carbonising base paper	5%	A	5%	5%	0%	0%	0%	0%	0%	0%	0%	0%	0%

		5%		5%	5%	0%
4802569000 – –	– Other	20%	C	20%	20%	20%	20%	20%	20%	20%	10%	10%	5%	0%
4802570000 –	– Other, weighing 40 g/m<sup>2</sup> or more but not more than 150 g/m<sup>2</sup>	5%	A	5%	5%	0%	0%	0%	0%	0%	0%	0%	0%	0%
4802580000 –	Other paper and paperboard, of which more than 10 %by weight of the total fibre content consists of fibres obtained by a mechanical or chemi-mechanical process:	5%	A	5%	5%	0%	0%	0%	0%	0%	0%
4802611000	– – Of a width not exceeding 150mm	5%	A	5%	5%	0%	0%		0%		0%	0%	0%	0%
4802619000	– – – – Other		A	5%	5%			0%		0%	0%	0% 0%	0%	0%
4802621000	– – – Carbonising base paper	5% 5%	A	5%	5%	0% 0%	0% 0%	0% 0%	0% 0%	0% 0%	0%	0%	0% 0%	0% 0%
4802629000	– – – Other	20%	C	20%	20%	20%	20%	20%	20%	20%	10%	10%	5%	0%
4802691000 – – –	Carbonising base paper	5%	A	5%	5%		0%	0%	0%	0%	0%	0%	0%	0%
4802699000 – – – Other		20%	C	20%	20%	20%	20%	20%	20%	20%	10%			0%
HS2017	Description	CET rate	Category	2019	2020		2021	2022	2023	2024			2027	2029
4803000000 in	not rolls or sheets								10%	10%	5%			Excl.
4804110000 4804190000	– – Unbleached – Sack kraft paper:	5% 5%	D D	Excl. Excl.	Excl. Excl.	Excl.	Excl. Excl.	Excl. Excl.	Excl. Excl.	Excl. Excl.	Excl.	Excl.	Excl.	Excl.

		5%		5%	5%	0%
4804210000	– Unbleached		D	Excl.		Excl.				Excl.	Excl.	Excl.	Excl.	Excl.
4804290000	– Other kraft paper and paperboard weighing 150 g/m<sup>2</sup> or less:	5%	A	5%	5%	0%	0%		0%	0% 0%	0%	0%	0%	0%
4804310000 –	– Unbleached	5%	D	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.
4804390000 –	Other kraft paper and paperboard weighing more than 150 g/m<sup>2</sup> but less than 225 g/m<sup>2</sup>:	5%	A	5%	5%	0%	0%	0%	0%	0%	0%	0%	0%	0%
4804410000	– – Unbleached	5%	B	5%	5%		5% 5%	5%	0%	0%	0%	0%	0%	0%
4804420000	– – Bleached uniformly throughout the mass and of which more than 95 %by weight of the total fibre content consists of wood fibres obtained by a chemical process	5%	A	5%	5%	0%	0%	0%	0%	0%	0%	0%	0%	0%
4804490000 –	Other kraft paper and paperboard weighing 225 g/m<sup>2</sup> or more:	5%	A	5%	5%	0%	0%	0%	0%	0%	0%	0%	0%	0%
4804510000 –	– Unbleached	5%	A	5%	5%	0%	0%	0%	0%	0%	0%	0%	0%	0%
total 4804590000	fibre content consists of wood fibres obtained by a chemical process – – Other	5%	A	5%	5%	0%	0%	0%	0%	0%	0%	0%		0%
4805110000	– – Semi-chemical fluting paper	5%	A	5%	5%	0%	0%	0%	0%	0%	0%		0%
4805120000	Testliner (recycled liner	5%	A	5%	5%	0%	0%	0%	0%	0%	0%	0% 0%	0%	0% 0%

		5%		5%	5%	0%
4805190000 –	– – Straw fluting paper board):	5%	A	5%	5%	0%	0%	0%	0%	0%	0%	0%	0% 0%	0%
4805240000	– – Weighing 150 g/m<sup>2</sup> or less	5%	A	5%	5%	0%	0%	0%	0%	0%	0%	0%	0%	0%
4805250000	– – Weighing more than 150 g/m<sup>2</sup> –	5%	A	5%	5%	0%	0%	0%	0%	0%	0%	0%	0%	0%
4805300000	Sulphite wrapping paper	5%	A	5%	5%	0%	0%	0%	0%	0%	0%	0%	0%	0%
4805400000 –	Filter paper and paperboard	5%	A	5%	5%	0%	0%	0%	0%	0%	0%	0%	0%	0%
4805500000 –	Other:	5%	A	5%	5%	0%	0%	0%	0%	0%	0%	0%	0%	0%
4805910000 –	– Weighing 150 g/m<sup>2</sup> or less	5%	A	5%	5%	0%	0%	0%	0%	0%	0%	0%	0%	0%
4805920000 –	– Weighing more than 150 g/m<sup>2</sup> but less than 225 g/m<sup>2</sup>	5%						0%	0%	0%	0%	0%
4805930000 –	– Weighing 225 g/m<sup>2</sup> or more	5%	A	5%	5%	0%	0%	0%	0%	0%		0%	0%	0% 0%
4806100000			B	10%	10%	10%			10%	10%	5%	5%	5%	0%
4806200000 –	Greaseproof papers	10%	B	10%	10%	10%	10%	10%	10%	10%	5%	5%	5%	0%
4806300000 –	Tracing papers	10%	B	10%	10%	10%	10%	10%	10%	10%	10% 5%	5%	5%	0%

		5%		5%	5%	0%
4806400000 –	Glassine and other glazed transparent or translucent papers	10%	B	10%	10%	10%	10%		10%	10%	5%	5%	5%	0%
reinforced, 4808100000 –	in rolls or sheets Corrugated paper and paperboard, whether or not perforated	10%	B	10%	10%	10%	10%	10%	10%	10%	5%	5%	5%	0%
4808400000 –	Kraft paper, creped or crinkled, whether or not embossed or perforated	10%	B	10%	10%	10%	10%	10%	10%	10%	5%	5%	5%
4808900000 –	Other	10%	A	10%	10%	5%	5%	0%	0%	0%	0%	0%	0%	0% 0%
4809200000	paper	10%	B	10%	10%	10%	10%	10%						0%
4809900000		10%									10%	5%		0%
4810131000 –	Other – – Printed	10%	B	10%	10%	10%	10%	10%	10%	10%	5%		5%	0%
HS2017	Description	CET rate	Category	2019	2020	2021	2022 10%	2023	2024	2025	2026	2027	2028 5%	2029

Page 303 in PDF

4810139000 – –	– Other 297 mm	10%	B	10%	10%	10%		10%	10%	10%	5%	5%		0%
4810140000	– – In sheets with one side not exceeding 435 mmand the other side not exceeding in the unfolded state – Paper and paperboard of a kind used for writing, printing or other graphic purposes, of	20%	D	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl. Excl. Excl. Excl.
4810190000	which more than 10 %by weight of the total fibre content consists of fibres obtained by a mechanical or chemi-mechanical process: – – – In rolls of a width not exceeding 150 mm or in rectangular (including square) sheets,	20%	D	Excl.	Excl. 10%	Excl.	Excl. 10%	Excl. 10%	Excl.	Excl.	Excl.	Excl.
4810221000	with one side not exceeding 435 mm and the other side not exceeding 297mm in the unfolded state	10%	B	10%	10%	10%	10%	10%	10% 10%	10% 10%	5%	5%	5%	0%
4810229000 – –	– – Other – – In rolls of a width not exceeding 150 mm or in rectangular (including square) sheets, with one side not exceeding 435 mm and the other side not exceeding 297mm in the unfolded	10% 10%	B B	10% 10%	10%	10%	10% 10%	10%	10%	10%	5% 5%	5% 5%	5% 5%	0% 0%
4810291000 –	state Kraft paper and paperboard, other than that of a kind used for writing, printing or other							10%	10%	10%		5%		0%
4810299000 4810319000 – –	graphic purposes: – Other	10%	B	10%	10%	10%	10%				5%	5%	5% 5%
4810311000 –	state – – In rolls of a width not exceeding 150 mm or in rectangular (including square) sheets, with	10%	B	10%	10%	10%	10%	10%	10%	10%	5%	5%	5%	0%

4810139000 – –	– Other 297 mm	10%	B	10%	10%	10%		10%	10%	10%	5%	5%		0%
4810329000 –	– – Other	10%	B	10%	10%	10%	10%	10%	10%	10%	5%	5%		0%
4810391000	state	10% 10%	B B	10%	10%				10%	10%		5%	5%	0%
4810399000 – – –	Other paper and paperboard: – In rolls of a width not exceeding 150 mm or in rectangular (including square) sheets,	with 10%	B	10%		10%	10%	10%	10%	10%	5%	5%	5%	0%
4810921000 one state	side not exceeding 435 mm and the other side not exceeding 297mm in the unfolded				10%	10%	10%	10%	10%	10%	5%	5%	5%	0%
4810929000 – – – –	– Other	10%	B	10%	10%	10%	10%	10%	10%	10%	5%	5%	5%	0%
4810991000	– In rolls of a width not exceeding 150 mm or in rectangular (including square) sheets, with one side not exceeding 435 mm and the other side not exceeding 297mm in the unfolded state	10%	B	10%	10%	10%	10%	10%	10%	10%	5%	5%	5%	0%
4810999000 –	– – Other	10%	B	10%	10%	10%	10%	10%	10%	10%	5%	5%	5%	0%
4811109000 –	Gummed or adhesive paper and paperboard:	10%	B	10%	10%	10%	10%	10%	10%		5%	5%	5%	0%
4811101000 –	– Floor covering on a base of paper or of paperboard, whether or not cut to size	10%	B	10%	10%	10%	10%	10%	10%	10% 10%	5%	5%	5%	0%

4810139000 – –	– Other 297 mm	10%	B	10%	10%	10%		10%	10%	10%	5%	5%		0%
4811411000 – –	– In rolls of a width not exceeding 150 mm or in rectangular (including square) sheets, one side not exceeding 435 mm and the other side not exceeding 297mm in the unfolded state	with 10% 10%	B	10%	10%	10%	10%	10%	10%	10%	5%	5%	5%	0%
4811419000	Other		B	10%	10%
4811491000	– – – – – In rolls of a width not exceeding 150 mm or in rectangular (including square) sheets, with					10%	10%	10%	10%	10%	5%
state				10%
HS2017	Description	CET rate	Category	2019	2020	2021	2022	2023		2024	2025	2026 2027	2028					2029
4811499000 –	Paper and paperboard, coated, impregnated or covered with plastics (excluding adhesives):	10%	B	10% 10%	10%		10%	10%	10%	10%	5%	5%	5%	0%	0%	0%	0%	0%	0%	0%	0%	0%	0%	0%	0%
4811511000 –	– – In rolls of a width not exceeding 150 mm or in rectangular (including square) sheets, with one side not exceeding 435 mm and the other side not exceeding 297mm in the unfolded state (excluding floor covering)	10%	B	10%	10%	10%	10%	10%	10%	10%	5%	5%	5%	0%	0%	0%	0%	0%	0%	0%	0%	0%	0%	0%	0%
4811519000 –	– – Other	10%	B	10%	10%	10%	10%	10%	10%	10%	5%	5%	5%	0%	0%	0%	0%	0%	0%	0%	0%	0%	0%	0%	0%

4810139000 – –	– Other 297 mm	10%	B	10%	10%	10%		10%	10%	10%	5%	5%		0%
4811512000 –	– – Floor covering on a base of paper or of paperboard, whether or not cut to size	20%	D	Excl.	Excl.	Excl.	Excl.	Excl.		Excl. Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.
4811599000 –	– – Other	10%	B	10%	10%	10%	10%	10%		10% 10%	5%	5%	5%	0%	0%	0%	0%	0%	0%	0%	0%	0%	0%	0%	0%
4811591000 –	– – In rolls of a width not exceeding 150 mm or in rectangular (including square) sheets, with one side not exceeding 435 mm and the other side not exceeding 297mm in the unfolded state (excluding floor covering)	10%	B	10% 10%		10%	10%	10%	10%	10%	5%	5%	5%	0%	0%	0%	0%	0%	0%	0%	0%	0%	0%	0%	0%
4811592000 –	– – Floor covering on a base of paper or of paperboard, whether or not cut to size	20%	D	Excl. Excl.		Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.
4811602000 –	– Floor covering on a base of paper or of paperboard, whether or not cut to size	20%	D	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.

4810139000 – –	– Other 297 mm	10%	B	10%	10%	10%		10%	10%	10%	5%	5%		0%
4811609000 –	– Other	10%	B	10%	10%	10%	10%	10%	10%	10%	5%	5%	5%	Excl. 0%	Excl. 0%	Excl. 0%	Excl. 0%	Excl. 0%	Excl. 0%	Excl. 0%	Excl. 0%	Excl. 0%	Excl. 0%	Excl. 0%	Excl. 0%
4811601000 – one	– In rolls of a width not exceeding 150 mm or in rectangular (including square) sheets, with side not exceeding 435 mm and the other side not exceeding 297mm in the unfolded	10%	B	10%	10%	10%	10%	10%	10%	10%	5%		5%	0%	0%	0%	0%	0%	0%	0%	0%	0%	0%	0%	0%
4811901000 4811902000 –	– one state (excluding floor covering) – Floor covering on a base of paper or of paperboard, whether or not cut to size	20%	D	Excl. Excl.	Excl.		Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl. Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.
4811909000 –	– Other	10%	D	Excl. Excl.	Excl.	Excl.		Excl.	Excl.	Excl.			Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.
4812000000	Filter blocks, slabs and plates, of paper pulp	10%	B	10%	10%	10%	10%	10%	10%	10%	Excl.	Excl.		0%	0%	0%	0%	0%	0%	0%	0%	0%	0%	0%	0%

4810139000 – –	– Other 297 mm	10%	B	10%	10%	10%		10%	10%	10%	5%	5%		0%
4813100000 –	In the form of booklets or tubes	10%	B	10% 10%		10%	10%	10%	10%		10%	5%	5% 5%	0%	0%	0%	0%	0%	0%	0%	0%	0%	0%	0%	0%
4813200000 –	In rolls of a width not exceeding 5 cm	5%	A	5% 0%		5%	0%	0%	0%		0%	0%	0%	0%	0%	0%	0%	0%	0%	0%	0%	0%	0%	0%	0%
4813900000 –	Other	10%	B	10%	10%	10%		10%	10%		10%	5%	5%	0%	0%	0%	0%	0%	0%	0%	0%	0%	0%	0%	0%
4814200000 – side,	Wallpaper and similar wallcoverings, consisting of paper coated or covered, on the face with a grained, embossed, coloured, design-printed or otherwise decorated layer of	20%	D	Excl. Excl.	Excl. Excl.	Excl.	10%	Excl.		Excl.	5%	Excl.		Excl. Excl.	Excl. Excl.	Excl. Excl.	Excl. Excl.	Excl. Excl.	Excl. Excl.	Excl. Excl.	Excl. Excl.	Excl. Excl.	Excl. Excl.	Excl. Excl.	Excl. Excl.
plastics 4814900000 –	Other	20%	D	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl. 5%	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.

4810139000 – –	– Other 297 mm	10%	B	10%	10%	10%		10%	10%	10%	5%	5%		0%
4816200000 –	Self-copy paper	10%	B	10%	10%	10%	10%	10%	10%		10%	5%	5%	0%	0%	0%	0%	0%	0%	0%	0%	0%	0%	0%	0%
4816900000		10%
4817100000 –	Envelopes			Excl.	Excl.	Excl.	Excl.	Excl.		Excl.		Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.
4817200000 –	Letter cards, plain postcards and correspondence cards	20%	D	Excl. Excl. Excl. Excl.	Excl.			Excl.		Excl.	Excl.	Excl.	Excl.			Excl.		Excl.
4817300000 –	Boxes, pouches, wallets and writing compendiums, of paper or paperboard, containing an assortment of paper stationery	20%	D	Excl. Excl.		Excl.	Excl.	Excl.	Excl.		Excl.	Excl.	Excl.			Excl.		Excl.
4818100000 –	Toilet paper	20%	D	Excl.	Excl.		Excl. Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.					Excl.

4810139000 – –	– Other 297 mm	10%	B	10%	10%	10%		10%	10%	10%	5%	5%		0%
4818200000 – 4818300000	Handkerchiefs, cleansing or facial tissues and towels and serviettes	20%	D	Excl.	Excl.	Excl.		Excl.	Excl.		Excl.	Excl.						Excl.
4818500000 –	Articles of apparel and clothing accessories	20%	D	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.		Excl.	Excl.	Excl.			Excl.		Excl.
4818900000 –	Other	20%	D	Excl. Excl.		Excl.	Excl.	Excl.	Excl.		Excl.	Excl.	Excl.			Excl.		Excl.
4819100000 –	Cartons, boxes and cases, of corrugated paper or paperboard	20%	D		Excl. Excl.						Excl.	Excl.		Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.
4819201000	and boxes lined with polypropylene film										Excl.

Page 304 in PDF

				Excl.
4819209000	Other					Excl.	Excl.	Excl.	Excl.			Excl.	Excl.	Excl.
HS2017 Description	CET rate Category 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 Excl. Excl.	CET rate Category 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 Excl. Excl.	CET rate Category 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 Excl. Excl.	CET rate Category 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 Excl. Excl.	CET rate Category 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 Excl. Excl.	CET rate Category 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 Excl. Excl.	CET rate Category 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 Excl. Excl.	CET rate Category 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 Excl. Excl.	CET rate Category 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 Excl. Excl.	CET rate Category 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 Excl. Excl.	CET rate Category 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 Excl. Excl.	CET rate Category 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 Excl. Excl.	CET rate Category 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 Excl. Excl.
4819300000 – Sacks and bags, having a base of a width of 40 cm or more	20%	D	Excl.		Excl.	Excl.	Excl.		Excl.	Excl.	Excl.	Excl.
4819400000 – Other sacks and bags, including cones	20%	D	Excl.	Excl.	Excl.	Excl.	Excl.	Excl. Excl.	Excl.	Excl.	Excl.	Excl.	Excl.
4819500000 – Other packing containers, including record sleeves –	20%	D	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.

				Excl.
4819600000 Box files, letter trays, storage boxes and similar articles, of a kind used in offices, shops or the like	20%	D	Excl.	Excl. Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.
4820100000 – Registers, account books, notebooks, order books, receipt books, letter pads, memorandum pads, diaries and similar articles	20%	D	Excl.		Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.
4820200000 – Exercise books 4820300000	20%	D	Excl.	Excl. Excl.	Excl.	Excl. Excl.	Excl. Excl.	Excl. Excl.	Excl.	Excl.	Excl.	Excl.	Excl.
– Binders (other than book covers), folders and file covers	20%	D	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.
4820400000 – Manifold business forms and interleaved carbon sets	20%	D	Excl.		Excl.		Excl.	Excl.	Excl. Excl.	Excl.	Excl.	Excl.	Excl.
4820500000 – Albums for samples or for collections 4820901000 – – Other articles of stationery	20% 20%	D D	Excl. Excl.	Excl. Excl.	Excl. Excl.	Excl. Excl.	Excl.	Excl.	Excl.	Excl. Excl.	Excl. Excl.	Excl. Excl.	Excl. Excl.
4820909000 – – Other	20%	D	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.
4821100000 – Printed	10%	D	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.		Excl. Excl.

				Excl.
4821900000 – Other	10%	D	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.
4822100000 – Of a kind used for winding textile	10%	B	10%	10%	10%	10%	10%	10%	10%	5%	5%	5%	0%
yarn – Other	10%	B	10%	10%	10%	10%	10%	10%	10%	5%	5%	5%	0%
4822900000 4823200000 – Filter paper and paperboard	10%	B	10%	10%	10%	10%	10%	10%	10%	5%	5%	5%	0%
4823400000 plates, cups and the like, of paper or paperboard:	20%	D	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.
– Trays, dishes,	20%	D	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.
4823610000 – – Of bamboo	20%	D	Excl.	Excl.	Excl.	Excl. Excl.	Excl.	Excl.	Excl.	Excl.	Excl.		Excl.
4823690000 – – Other articles of paper pulp	20%	D	Excl.	Excl.	Excl.		Excl.	Excl.	Excl.	Excl.	Excl.

Page 305 in PDF

Excl.	Excl. Excl.
4823700000 – Moulded or pressed 4823900000 – Other	20% 0%	D A	Excl. 0%	Excl. 0%	Excl. 0%	Excl. 0%	Excl. 0%	Excl. 0%	Excl. 0%	Excl. 0%	Excl. 0%	Excl. 0%	Excl. 0%
4901100000 – Other: 4901910000 – – Dictionaries and encyclopaedias, and serial instalments thereof	0%	A	0%	0%	0%	0%	0%	0%	0%	0%	0%	0%	0%
4901991000 – – – Scientific or school printed books, brochures, leaflets and similar printed matter	0%	A	0%	0%	0%	0%	0%	0%	0%	0%	0%	0%	0%
4901999000 – – – Other	0%	A	0%	0%	0%	0%	0%	0%	0%	0%	0%	0%	0%
4902100000 – Appearing at least four times a week	0%	A	0%	0%	0%	0%	0%	0%	0%	0%	0%	0%	0%
4902900000 – Other	0%	A	0%	0%	0%	0%	0%	0%	0%	0%	0%	0%	0%
4903000000 Children's picture, drawing or colouring books	0%	A	0%	0%	0%	0%	0%	0%	0%	0%	0%	0%	0%
4904000000 Music, printed or in manuscript, whether or not bound or illustrated	0%	A	0%	0%	0%	0%	0%	0%	0%	0%	0%	0%	0%
4905100000 – Other:	0%	A	0%	0%	0%	0%	0%	0%	0%	0%	0%	0%
4905910000 – – In book form	0%	A	0%	0%	0%	0%	0%	0%	0%	0%	0%		0%
4905990000 – –			0%	0%				0%		0%		0%
Other	0%	A			0%	0%	0%		0%		0%	0%	0% 0%

Excl.	Excl. Excl.
4823700000 – Moulded or pressed 4823900000 – Other	20% 0%	D A	Excl. 0%	Excl. 0%	Excl. 0%	Excl. 0%	Excl. 0%	Excl. 0%	Excl. 0%	Excl. 0%	Excl. 0%	Excl. 0%	Excl. 0%
4906000000 Plans and drawings for architectural, engineering, industrial, commercial, topographical or similar purposes, being originals drawn by hand; handwritten texts; photographic reproductions on sensitised paper and carbon copies of the foregoing Unused postage, revenue or similar stamps of current or new issue in the country in which	0%	A	0% 0%	0% 0%	0%	0%	0%	0%	0%	0%	0% 0%	0%	0%
4907000000 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 – Transfers (decalcomanias), vitrifiable	0%	A B	10%	10%	0% 10%	0% 10%	0% 10%	0% 10%	0%	0% 5%	5%	0% 5%	0%
4908100000 4908900000 – Other	10% 10%	B	10%	10%	10%	10%	10%	10%	10% 10%	5%	5%	5%	0% 0%
HS2017		CET rate Category 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029	CET rate Category 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029	CET rate Category 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029	CET rate Category 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029	CET rate Category 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029	CET rate Category 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029	CET rate Category 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029	CET rate Category 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029	CET rate Category 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029	CET rate Category 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029	CET rate Category 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029	CET rate Category 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029	CET rate Category 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029

Excl.	Excl. Excl.
4823700000 – Moulded or pressed 4823900000 – Other	20% 0%	D A	Excl. 0%	Excl. 0%	Excl. 0%	Excl. 0%	Excl. 0%	Excl. 0%	Excl. 0%	Excl. 0%	Excl. 0%	Excl. 0%	Excl. 0%
4909000000	Description Printed or illustrated postcards; printed cards bearing personal greetings, messages or announcements, whether or not illustrated, with or without envelopes or trimmings	20%	D	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.
4910000000	Calendars of any kind, printed, including calendar blocks	20%	B	20%	20%	20%	20%	20%	20%	20%	10%	10%	5%	0%
4911100000	– Other:	20%	B	20%	20%	20%	20%	20%	20%	20%	10%	10%	5%	0%
4911910000	– – Pictures, designs and photographs	20%	D	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.

Page 306 in PDF

5001000000	Silkworm cocoons suitable for reeling	5%	B	5%	5%	5%	5%	5%	0%	0%	0%	0%	0%	0%
5002000000	Raw silk (not thrown)	5%	B	5%	5%	5%	5%	5%	0%	0%	0%	0%	0%	0%
5003000000	Silk waste (including cocoons unsuitable for reeling, yarn waste and garnetted stock) sale	5%	B	5%	5%	5%	5% 10%	5% 10%	0% 10%	0%	0%	0% 5%	0% 5%	0% 0%
5004000000	Silk yarn (other than yarn spun from silk waste) not put up for retail	10%	B	10%	10%	10%				10%	5%		5%	0%
5005000000	Yarn spun from silk waste, not put up for retail sale	10%	B	10%	10%	10%	10%	10%	10%	10%	5%	5%
5007100000	5006000000 Silk yarn and yarn spun from silk waste, put up for retail sale; silkworm gut – Fabrics of noil silk	20% 20%	B C	20% 20%	20% 20%	20% 20%	20% 20%	20% 20%	20% 20%	20% 20%	10% 10%	10% 10%	5% 5%	0% 0%
5007200000	– Other fabrics, containing 85 %or more by weight of silk or of silk waste other than noil	20%	C	20%	20%	20%	20%	20%	20%	20%	10%	10%	5%	0%
5007900000	– Other fabrics	20%	C	20%	20%	20%	20%	20%	20%	20%	10%	10%	5%	0%
5101110000	– – Shorn wool	5%	B	5%	5%	5%	5%	5%	0%	0%	0%	0%	0%	0%
5101190000	– Degreased, not carbonised:	5%	B	5%	5%	5%	5%	5%	0%	0%	0%	0%	0%	0%
5101210000	– Shorn wool	5%		5%	5%		5%	5%		0%	0%	0%	0%	0%
5101300000 –	Carbonised	5%	B	5%	5% 5%	5%	5%	5%	0%	0%	0%	0%	0%	0%

5102110000	– – Of Kashmir (cashmere) goats	5%	B	5%	5%	5%	5%	5%	0%	0%	0%	0%	0%	0%
5102190000 – – 5102200000	Other	5%	B B	5% 5%	5% 5%	5% 5%	5% 5%	5% 5%	0% 0%	0% 0%	0% 0%	0% 0%	0%	0%
5103100000 –	Noils of wool or of fine animal hair	5%			5%	5%	5%	5%			0%		0%	0%
5103200000 –	Other waste of wool or of fine animal hair	5%	B	5%	5%	5%	5%	5%	0%	0%	0%	0%	0%	0%
5103300000 –	Waste of coarse animal hair	5%	B	5%	5%	5%	5%	5%	0%	0%	0%	0%	0%	0%
5104000000	Garnetted stock of wool or of fine or coarse animal hair	5%	B	5%	5%	5%	5%	5%	0%	0%	0%	0%	0%	0%
5105100000 –	Wool tops and other combed wool:	5%	B	5%	5%	5%	5%	5%	0%	0%	0%	0%	0%	0%
5105210000 – –	Combed wool in fragments	5%	B	5%	5%	5%	5%	5%	0%	0%	0%	0%	0%	0%
5105290000 –	Fine animal hair, carded or combed:	5%	B	5%	5%	5%	5%	5%	0%	0%	0%	0%	0%	0%
5105310000 – –	Of Kashmir (cashmere) goats	5%	B	5%	5%	5%	5%	5%	0%	0%	0%	0%	0%	0%
5105390000 – – 5105400000 – Coarse	Other animal hair, carded or combed	5% 5%	B B	5% 5%	5% 5%	5% 5%	5% 5%	5% 5%	0% 0%	0%	0%	0% 0%	0% 0%	0% 0%
5106100000 –	Containing 85 %or more by weight of wool	10%	B	10%	10%	10%	10%	10%	10%	0%	0% 5%	5%	5%	0%
5106200000	Containing less than 85 %by weight of wool		B	10%	10%			10%	10%	10%	5%

– 5107100000	Containing 85 %or more by weight of wool	10%		10%	10%	10%	10%			10%		5%	5%	0%
– 5107200000		10%	B		10%	10%	10%	10%	10%	10%	5%	5%	5%	0%
– Containing 5108100000	less than 85 %by weight of wool – Carded	10%	B	10%		10%	10%	10%	10%	10%	5%		5%	0%
5108200000			B	10%	10%

Page 307 in PDF

					5%	5%
5109100000	– Containing 85 %or more by weight of wool or of fine animal hair	20%	C							20%	10%	10%
HS2017	Description	CET rate	Category	2019	2020	2021	2022	2023	2024	2025	2026	2027	2028 2029
5109900000	– Other	20%	C	20%	20%	20%	20%	20%	20%	20%	10% 10% 5%			0%
5110000000	Yarn of coarse animal hair or of horsehair (including gimped horsehair yarn), whether or not put up for retail sale	10%	B	10%	10%	10%	10%	10%	10%	10%	5%	5%	5%	0%
5111110000	– – Of a weight not exceeding 300 g/m<sup>2</sup>	20%	C	20%	20%	20%	20%	20%	20%	20%	10%	10%	5%	0%
5111190000	– – Other	20%	D	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.
5111200000	– Other, mixed mainly or solely with man-made filaments	20%	C	20%	20%		20%	20% 20%	20%	20%	10%	10%	5%	0%
5111300000	– Other, mixed mainly or solely with man-made staple fibres	20%	C	20%	20%	20%	20%	20%	20%	20%	10%	10%	5%	0%
5111900000	– Other	20%	C	20%	20%	20%	20%	20%	20%	20%	10%	10%	5%	0%
5112110000	– – Of a weight not exceeding 200 g/m<sup>2</sup>	20%	D	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.
5112190000	– – Other	20%	C	20%	20%	20%	20%	20%	20%	20%	10%	10%	5%	0%

					5%	5%
5109100000	– Containing 85 %or more by weight of wool or of fine animal hair	20%	C							20%	10%	10%
5112200000	– Other, mixed mainly or solely with man-made filaments	20%	C	20%	20%	20%	20%	20%	20%	20%	10%	10%	5%	0%
5112300000	– Other, mixed mainly or solely with man-made staple fibres	20%	C	20%	20%	20%	20%	20%	20%	20%	10%	10%	5%	0%
5112900000	– Other	20%	D	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.
5201001000	5113000000 Woven fabrics of coarse animal hair or of horsehair – Not ginned	20% 5%	C B	20% 5%	20% 5%	20% 5%	20% 5%	20% 5%	20% 0%	20% 0%	10% 10% 0%	0%	5% 0%	0% 0%
5201009000	– Other	5%	B	5%	5%	5%	5%	5%	0%	0%	0%	0%	0%	0%
5202100000	– Other:	5%	B	5%	5%	5%	5%	5%	0%	0%	0%	0%	0%	0%
5202910000	– – Garnetted stock	5%	B	5%	5%	5%	5%	5%	0%	0%	0%	0%	0%	0%
5202990000	– – Other	5%	B	5%	5%	5%	5%	5%	0%	0%	0%	0%	0%	0%
5203001000	– Carded	5%	B	5%	5%	5%	5%	5%	0%	0%	0% 0%		0%	0%
5203002000	– Combed	5%	B	5%	5%	5%	5%	5%	0%	0%	0%	0%	0%	0%
5204110000	– – Containing 85 %or more by weight of cotton	10%	B	10%	10%	10%	10%	10%	10%	10%	5%	5%	5%	0%
5204190000	– – Other	10%	B	10%	10% 10%	10% 10%	10%	10%	10%	10%	5%	5% 5%	5% 5%	0%

					5%	5%
5109100000	– Containing 85 %or more by weight of wool or of fine animal hair	20%	C							20%	10%	10%
5204200000 5205110000	– Put up for retail sale – Measuring 714.29 decitex or more (not exceeding 14 metric number)	10%	B	10% 10%	10%	10%	10% 10%	10% 10%	10% 10%	10% 10%	5% 5%	5%	5%	0%
5205120000	– Measuring less than 714.29 decitex but not less than 232.56 decitex (exceeding 14 metric number but not exceeding 43 metric number)	10%	B			10%	10%	10%	10%					0%
5205130000	– – Measuring less than 232.56 decitex but not less than 192.31 decitex (exceeding 43 metric number but not exceeding 52 metric number)	10%	B	10%	10%	10%	10%	10%	10%	10%	5%	5%	5%	0%
5205140000	– – Measuring less than 192.31 decitex but not less than 125 decitex (exceeding 52 metric number but not exceeding 80 metric number)	10%	B	10%	10%	10%	10%	10%	10%	10%	5%	5%	5%	0%
5205150000	– Single yarn, of combed fibres:	10%	B	10%	10%	10%	10%	10%	10%	10%	5%	5%	5%
5205210000	– – Measuring 714.29 decitex or more (not exceeding 14 metric number)	10%	B	10%	10%	10%	10%	10%	10%	10%	5%	5%	5%	0%
5205220000	– – Measuring less than 714.29 decitex but not less than 232.56 decitex (exceeding 14 metric number but not exceeding 43 metric number)	10%	B	10%	10%	10%	10%	10%	10%	10%	5%	5%	5%	0%
5205230000		10%	B	10%	10%	10%	10%	10%	10%			5%		0%
5205240000	– – Measuring less than 192.31 decitex but not less than 125 decitex (exceeding 52 metric number but not exceeding 80 metric number)	10%	B		10%	10%	10%	10%	10%	10%	5%		5%	0%

					5%	5%
5109100000	– Containing 85 %or more by weight of wool or of fine animal hair	20%	C							20%	10%	10%
5205260000	– – Measuring less than 125 decitex but not less than 106.38 decitex (exceeding 80 metric number but not exceeding 94 metric number)	10%	B	10%		10%	10%	10%	10%	10%	5%	5%	5%	0%
5205270000	– – Measuring less than 106.38 decitex but not less than 83.33 decitex (exceeding 94 metric number but not exceeding 120 metric number)	10%	B	10%	10%	10%	10%	10%	10%			5%
5205280000	– Multiple (folded) or cabled yarn, of uncombed fibres:	10%	B			10%			10%	10%	5%		5% 5%	0%
HS2017	Description	CET	rate	Category	2019 2020	2021	2022	2023	2024	2025	2026	2027	2028	2029
5205310000	– – Measuring per single yarn 714.29 decitex or more (not exceeding 14 metric number per single yarn)	10%	B	10%	10%	10%	10%	10%	10%	10%	5%	5%	5%	0%
5205320000	– – Measuring per single yarn less than 714.29 decitex but not less than 232.56 decitex (exceeding 14 metric number but not exceeding 43 metric number per single yarn)	10%	B	10%	10%	10%	10%	10%	10%	10%	5%	5%	5%	0%
5205330000	– – 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)	10%	B	10%	10%	10%	10%	10%	10%	10%	5%	5%	5%	0%
5205340000	– – 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)	10%	B	10%	10%	10%	10%	10%	10%	10%	5%	5%	5%	0%

					5%	5%
5109100000	– Containing 85 %or more by weight of wool or of fine animal hair	20%	C							20%	10%	10%
5205350000	– Multiple (folded) or cabled yarn, of combed fibres:	10%	B	10%	10%	10%	10%	10%	10%	10%	5%	5%	5%	0%
5205410000	– – Measuring per single yarn 714.29 decitex or more (not exceeding 14 metric number per single yarn)	10%	B	10%	10%		10%	10% 10%	10%	10%	5%	5%	5%	0%
5205420000	– – Measuring per single yarn less than 714.29 decitex but not less than 232.56 decitex (exceeding 14 metric number but not exceeding 43 metric number per single yarn)	10%	B	10%	10%	10%	10%	10%	10%	10%	5%	5%	5%	0%
5205430000	– – 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)	10%	B	10%	10%	10%		10% 10%	10%	10%	5%	5%	5%	0%
5205440000	– – 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)	10%	B	10%	10%	10%		10% 10%	10%	10%	5%	5%	5%	0%
5205460000	– – Measuring per single yarn less than 125 decitex but not less than 106.38 decitex (exceeding 80 metric number but not exceeding 94 metric number per single yarn)	10%	B	10%	10%	10%	10%	10%	10%	10%	5%	5%	5%	0%
5205470000	– – Measuring per single yarn less than 106.38 decitex but not less than 83.33 decitex (exceeding 94 metric number but not exceeding 120 metric number per single yarn)	10%	B	10%	10%	10%	10%	10%	10%	10%	5%	5%	5%	0%
5205480000	– – Measuring per single yarn less than 83.33 decitex (exceeding 120 metric number per single yarn)	10%	B	10%	10%	10%	10%	10%	10%	10%	5%	5%	5%	0%

					5%	5%
5109100000	– Containing 85 %or more by weight of wool or of fine animal hair	20%	C							20%	10%	10%
5206110000	– – Measuring 714.29 decitex or more (not exceeding 14 metric number)	10%	B		10% 10%		10%	10% 10%	10%	10%	5%	5%	5%	0%
5206130000	– – Measuring less than 232.56 decitex but not less than 192.31 decitex (exceeding 43 metric but not exceeding 52 metric number)	10%	B	10%	10%	10%	10%	10%	10%	10%	5%	5%	5%	0%
5206140000	number – – Measuring less than 192.31 decitex but not less than 125 decitex (exceeding 52 metric	10%	B	10%	10%	10%	10%	10%	10%	10%	5%	5%	5%	0%
5206150000	number but not exceeding 80 metric number) – Single yarn, of combed fibres:	10%	B	10%	10%		10%	10%	10%	10%	5%	5%	5%	0%
5206210000	– – Measuring 714.29 decitex or more (not exceeding 14 metric number) – – Measuring less than 714.29 decitex but not less than 232.56 decitex (exceeding 14	10% metric	B	10%	10%	10%	10%	10%	10%		5%		5%	0%
5206220000 5206230000	number but not exceeding 43 metric number) – – Measuring less than 232.56 decitex but not less than 192.31 decitex (exceeding 43 metric number but not exceeding 52 metric number)	10% 10%	B	B 10%	10% 10% 10%	10% 10%	10%	10% 10% 10%	10% 10%	10% 10%	5%	5% 5%	5% 5%	0% 0%
5206240000	– – Measuring less than 192.31 decitex but not less than 125 decitex (exceeding 52 metric number but not exceeding 80 metric number)	10%	B	10%	10%	10%	10%	10%	10%	10%	5%	5%	5%	0%
5206250000	– Multiple (folded) or cabled yarn, of uncombed fibres:	10%	B	10%	10%	10%	10%	10%	10%	10%	5%	5%	5%

					5%	5%
5109100000	– Containing 85 %or more by weight of wool or of fine animal hair	20%	C							20%	10%	10%
5206310000	– – Measuring per single yarn 714.29 decitex or more (not exceeding 14 metric number per single yarn)	10%	B	10%	10%		10%		10%	10%	5%	5%	5%	0%
5206320000				10%	10%	10%	10%	10%	10%				5%	0%
5206330000	– – 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)	10%	B	10%	10%	10%	10%	10%	10%	10%	5%	5%	5%	0%
HS2017	Description	CET	rate	Category	2020	2019 2021	2022	2023	2024	2025	2026	2027	2029	2029	2029
5206340000	– – 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)	10%	B	10%	10%	10%	10%	10%	10%	10%	5%	5%	0%	0%	0%
5206350000	– Multiple (folded) or cabled yarn, of combed fibres:	10%	B	10%	10%	10%	10%	10%	10%	10%	5%	5%	0%	0%	0%
5206410000	– – Measuring per single yarn 714.29 decitex or more (not exceeding 14 metric number per single yarn)	10%	B	10%	10%	10%	10%	10%	10%	10%	5%	5%	0%	0%	0%
5206420000	– – Measuring per single yarn less than 714.29 decitex but not less than 232.56 decitex (exceeding 14 metric number but not exceeding 43 metric number per single yarn)	10%	B	10%	10%	10%	10%	10%	10%	10%	5%	5%	0%	0%	0%

					5%	5%
5109100000	– Containing 85 %or more by weight of wool or of fine animal hair	20%	C							20%	10%	10%
5206430000	– – 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)	10%	B	10%	10%	10%	10%	10%	10%	10%	5%	5%	0%	0%	0%
5206440000	– – 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)	10%	B	10%	10%	10%	10%	10%	10%	10%	5%	5%	0%	0%	0%
5206450000 –	– Measuring per single yarn less than 125 decitex (exceeding 80 metric number per single yarn)	10%	B	10%	10%	10%	10%	10%	10%	10%	5%	5%		5%	0%
5207100000	– Containing 85 %or more by weight of cotton	10%	B	10%	10%	10%	10%	10%	10%	10%	5%	5%	0%	0%	0%
5207901000	– – Fishing yarn	5%	B	5%	5%	5%	5%	5%	0%	0%	0%	0%	0%	0%	0%
5207909000 – –	Other		10% B	10%	10%	10%	10%	10%	10%	10%	5%	5%	0%	0%	0%
5208110000	– Plain weave, weighing not more than 100 g/m<sup>2</sup>

Page 308 in PDF

10%	C	10%	10%	10%	10%	10%	10%	10%	5%	5%	0%	0%	0%
5208120000	– – – Plain weave, weighing more than 100 g/m<sup>2</sup>	10%	B	10%		10%			10%	10%			0%	0%	0%
5208130000	– – 3-thread or 4-thread twill, including cross twill	10%	B	10%	10%	10%	10% 10%	10% 10%	10%	10%	5% 5%	5%	5% 5%	5%	0%
5208190000	– Bleached:	10%	B	10%	10% 10%	10%	10%	10%	10%	10%	5%	5%	0%	0%	0%
5208210000	– – Plain weave, weighing not more than 100 g/m<sup>2</sup>	20%	C	20%	20%	20%	20%	20%	20%	20%	10%	10%	0%	0%	0%
5208220000 –	– Plain weave, weighing more than 100 g/m<sup>2</sup>	20%	C	20%	20%	20%	20%	20%	20%	20%		10% 10%	0%	0%	0%
5208230000 –	– 3-thread or 4-thread twill, including cross twill	20%	C	20%	20%	20%	20%	20%	20%	20%		10% 10%	0%	0%	0%
5208299000	– Dyed:	20%	C	20%	20%	20%	20%	20%	20%	20%		10% 10%	0%	0%	0%
5208291000 –	– – Dimity, damasks and the like	20%	C	20%	20%	20%	20%	20%	20%	20%		10% 5%	0%	0%	0%
5208310000 –	– Plain weave, weighing not more than 100 g/m<sup>2</sup>	20%	C	20%	20%	20%	20%	20%	20%	20%	10%	10% 10%	0%	0%	0%
5208320000 –	– Plain weave, weighing more than 100 g/m<sup>2</sup>	20%	C	20%	20%	20%	20%	20%	20%	20%		10% 10%	0%	0%	0%

10%	C	10%	10%	10%	10%	10%	10%	10%	5%	5%	0%	0%	0%
5208120000	– – – Plain weave, weighing more than 100 g/m<sup>2</sup>	10%	B	10%		10%			10%	10%			0%	0%	0%
5208330000	– – 3-thread or 4-thread twill, including cross twill	20%	C	20%	20%	20%	20%	20%	20%	20%	10%	10% 5%	0%	0%	0%
5208391000	– – – Dimity, damasks and the like	20%	C	20%	20%	20%	20%	20%	20%	20%	10%	10% 5%	0%	0%	0%
5208399000	– Of yarns of different colours:	20%	C	20%	20%	20%	20%	20%	20%	20%	10%	10% 5%	0%	0%	0%
5208410000 –	– Plain weave, weighing not more than 100 g/m<sup>2</sup>	20%	C	20%	20%	20%	20%	20%	20%	20%	10%	10% 5%	0%	0%	0%
5208420000 –	– Plain weave, weighing more than 100 g/m<sup>2</sup>	20%		20%	20%	20%	20%	20%	20%	20%	10%	10% 5%	0%	0%	0%
5208430000 – –	3-thread or 4-thread twill, including cross twill		C 20% C	20%	20%	20%	20%	20%	20%	20%	10%	10%	0%	0%	0%
5208490000	– Printed:	20%	C	20%	20%	20%	20%	20%	20%	20%	10%	10%	0%	0%	0%
5208511000 –	– – Obtained by a wax-based printing process	35%	C	35%	35%			35%		35%	35%	35%	5%	5%	5%
5208519000 – –	– Obtained by other printing processes		35% C		35%	35% 35%	35% 35%	35%	35% 35%		35%	35%	20% 0%	20% 0%	20% 0%
5208521000	– – – Obtained by a wax-based printing process	20%	C	35% 20%	20%	20%	20%	20%	20%	35% 20%	10%	10%	20% 0% 5% 0%	20% 0% 5% 0%	20% 0% 5% 0%

10%	C	10%	10%	10%	10%	10%	10%	10%	5%	5%	0%	0%	0%
5208120000	– – – Plain weave, weighing more than 100 g/m<sup>2</sup>	10%	B	10%		10%			10%	10%			0%	0%	0%
5208529000	– – – Obtained by other printing processes	35%	C	35%	35%	35%	35%	35%	35%	35%	35%	35%	20% 0%	20% 0%	20% 0%
5208590000	– – Other fabrics	35%	C	35%	35%	35%	35%	35%	35%	35%	35%	35%	20% 0%	20% 0%	20% 0%
5209110000 –	– Plain weave	10%	B	10%	10%	10%	10%	10%	10%	10%	5%	5%	0%	0%	0%
5209120000 –	3-thread or 4-thread twill, including cross twill	10%											0%	0%	0%
5209190000 –												5%
5209210000 –	– Plain weave	20%	C	20%		20%			20%	20%	10%	10%	0%	0%	0%
HS2017 Description	CET rate	Category	2019	2020	2021	2022	2023	2024	2025 2026	2027 2028 10%	2029
5209220000 – – or 4-thread twill, including cross twill	20%	C	20%	20%	20%	20%	20% 20%		20% 10%	5% 0%
3-thread 5209291000 – – – Dimity, damasks and the like	20%	C	20%	20%	20%	20%	20%	20%	20% 10%	10% 5%	0%
5209299000 – Dyed:	20%	C	20%	20%	20%	20%	20%	20%	20% 10%	10% 5%	0%
5209310000 – – Plain weave	20%	C	20%	20%	20%	20%	20%	20%	20% 10%	10% 5%	0%
5209320000 – – 3-thread or 4-thread twill, including cross twill	20%	C	20%	20%	20%	20%	20%	20%	20% 10%	10% 5%	0%

10%	C	10%	10%	10%	10%	10%	10%	10%	5%	5%	0%	0%	0%
5208120000	– – – Plain weave, weighing more than 100 g/m<sup>2</sup>	10%	B	10%		10%			10%	10%			0%	0%	0%
5209391000 – – – Dimity, damasks and the like	20%	C	20%	20%	20%	20%	20%	20% 20%	10%	10% 5%	0%
5209399000 – Of yarns of different colours:	20%	C	20%	20%	20%	20%	20%	20% 20%	10%	10% 5%	0%
5209410000 – – Plain weave	20%	C	20%	20%	20%	20%	20%	20% 20%	10%	10% 5%	0%
5209420000 – – Denim	20%	C	20%	20%	20%	20%	20%	20% 20%	10%	10% 5%	0%
5209430000 – – Other fabrics of 3-thread or 4-thread twill, including cross twill	20%	C	20%	20%	20%	20%	20%	20% 20%	10%	10% 5%	0%
5209490000 – Printed:	20%	C	20%	20%	20%	20%	20%	20% 20%	10%	10% 5%	0%
5209511000 – – – Obtained by a wax-based printing process	35%	C	35%	35%	35%	35%	35%	35% 35%	35%	35% 20%	0%
5209519000 – – Obtained by other printing processes	35%	C	35%	35%	35%	35%	35%	35% 35%	35%	35% 20%	0%
– 5209520000 – – 3-thread or 4-thread twill, including cross twill	35%	C	35%	35%	35%	35%	35%	35% 35%	35%	35% 20%	0%
5209590000 – – Other fabrics 5210110000 – – Plain weave	35% 10%	C B	35% 10%	35% 10%	35% 10%	35% 10%	35% 10%	35% 35% 10% 10%	35% 5%	35% 20% 5% 5%	0% 0%
5210190000 – Bleached:				10%	10%	10%	10%	10%		5%	0%
5210210000 – – Plain weave	10% 20%	B C	10% 20%	20%	20%	20%	20%	10% 20% 20%	5% 10%	5% 10% 5%	0%

10%	C	10%	10%	10%	10%	10%	10%	10%	5%	5%	0%	0%	0%
5208120000	– – – Plain weave, weighing more than 100 g/m<sup>2</sup>	10%	B	10%		10%			10%	10%			0%	0%	0%
5210290000 – Dyed:		C	20%	20%	20%	20%	20%	20% 20%	10%	10% 5%	0%
5210310000 – – Plain weave	20% 20%	C	20%	20%	20%	20%	20%	20%	20% 10%	10% 5%	0%
5210320000 – – 3-thread or 4-thread twill, including cross twill	20%	C	20%	20%	20%	20%	20%	20% 20%	10%	10% 5%	0%
5210390000 – Of yarns of different colours:	20%	C	20%	20%	20%	20%	20%	20% 20%	10%	10% 5%	0%
5210410000 – – Plain weave	20%	C	20%	20%	20%	20%	20% 20%	20%	10%	10% 5%	0%
5210490000 – Printed:	20%	C	20%	20%	20%	20%	20% 20%	20%	10%	10% 5%	0%
5210511000 – – – Obtained by wax-based printing process	35%	C	35%	35%	35%	35%	35%	35% 35%	35%	35% 20%	0%
5210519000 – – – Obtained by other printing process	35%	C	35%	35%	35%	35% 35% 35%	35%	35%	35%	35% 20%	0%
5210590000 – – Other fabrics	35%	C	35%	35%	35%	35%	35%	35%	35%	35% 20%	0%
5211110000 – – Plain weave	10%		10%	10%	10%		10%
5211120000 – – 3-thread or 4-thread twill, including cross		B				10%	10%	10%	5%	5% 5%	0%
twill – – Other fabrics	10% 10%	B B	10% 10%	10% 10%	10% 10%	10% 10%	10% 10%	10% 10% 10% 10%	5% 5%	5% 5% 5% 5%	0% 0%
5211190000		C	20%	20%	20%			20%	10%	5%	0%

10%	C	10%	10%	10%	10%	10%	10%	10%	5%	5%	0%	0%	0%
5208120000	– – – Plain weave, weighing more than 100 g/m<sup>2</sup>	10%	B	10%		10%			10%	10%			0%	0%	0%
5211200000 – Dyed:	20%					20%	20% 20%	20%		10%
5211320000 – – 3-thread or 4-thread twill, including cross twill	20%	C	20%	20%	20%	20%	20%	20% 20%	10%	10% 5%	0%
5211310000 – – Plain weave	20%	C	20%	20%	20%	20%		20% 20%	10%	10% 5%	0%
5211390000 – Of yarns of different colours:	20%	C	20%	20%	20%	20% 20%	20% 20%	20% 20%	10%	10% 5%	0%
5211410000 – – Plain weave 5211420000 – – Denim	20%	C	20%	20% 20%	20% 20%	20%	20% 20%	20%	10%	10% 5%	0%
5211430000 – – Other fabrics of 3-thread or 4-thread twill, including cross twill	20%	C	20%	20%	20%		20%	20%	10%	10% 5%	0%
5211490000 – Printed: – –	20%	C	20%	20%	20%	20% 35%	20%	20% 20%	10%	10% 5%	0%
5211511000 – Obtained by a wax-based printing process	35%	C	35%	35%	35%		35%	35% 35%	35%	35% 20%	0%
5211519000 – – – Obtained by other printing processes	35%	C	35%	35%	35%	35%	35%	35% 35%	35%	35% 20%	0%
5211520000 – – 3-thread or 4-thread twill, including cross twill	35%	C	35%			35%	35%	35%	35%	20%
– Other fabrics	35%	C		35%	35%		35% 35%		35%	35% 35%	0%
5211590000 –			35%	35%	35%	35%	35%	35%		20%	0%
HS2017 Description	CET rate	Category	2019	2020	2021	2022	2023	2024	2025	2026	2027 2028	2029

10%	C	10%	10%	10%	10%	10%	10%	10%	5%	5%	0%	0%	0%
5208120000	– – – Plain weave, weighing more than 100 g/m<sup>2</sup>	10%	B	10%		10%			10%	10%			0%	0%	0%
5212110000 – – Unbleached	10%	B	10%	10%	10%	10%	10%	10%	10%			0%
5212120000 – – Bleached	20%	C	20%	20%	20%	20%	20%	20%	20% 10%	5% 5% 10%	5% 5%	0%
5212130000 – – Dyed	20%	C	20%	20%	20%	20%	20%	20%	20%	10% 10%	5%	0%
5212140000 – – Of yarns of different colours	20%	C	20%	20%	20%	20%	20%	20%	20%	10%	10% 5%	0%
5212150000 – Weighing more than 200 g/m<sup>2</sup>:	20%	C	20%	20%	20%	20%	20%	20%	20%	10% 10%	5%	0%
5212210000 – – Unbleached	10%	B	10%	10%	10%	10%	10%	10%	10%	5% 5%	5%	0%
5212220000 – – Bleached	20%	C	20%	20%	20%	20%	20%	20%	20% 10%	10%	5%	0%
5212230000 – – Dyed	20%	C	20%	20%	20%	20%	20%	20%	20% 10%	10%	5%	0%
5212240000 – – Of yarns of different colours	20%	C	20%	20%	20%	20%	20%	20%	20%	10% 10%	5%	0%
5212250000 – – Printed	35%	C	35%	35%	35%	35%	35%	35%	35% 35%	35%	20%	0%
5301100000 – Flax, broken, scutched, hackled or otherwise processed, but not spun:	5%	B	5%	5%	5%	5%	5%	0%	0% 0%	0%	0%	0%
5301210000 – – Broken or scutched	5%	B	5%	5%	5%	5%	5%	0%	0% 0%	0%	0%	0%
5301290000 – – Other	5%	B	5%	5%	5%	5%	5%	0%	0% 0%	0%	0%	0%

10%	C	10%	10%	10%	10%	10%	10%	10%	5%	5%	0%	0%	0%
5208120000	– – – Plain weave, weighing more than 100 g/m<sup>2</sup>	10%	B	10%		10%			10%	10%			0%	0%	0%
5301300000 – Flax tow and waste	5%	B	5%	5%	5%	5%	5%	0%	0% 0%	0%	0%	0%
5302100000 – True hemp, raw or retted	5%	B	5%	5%	5%	5%	5%	0%	0% 0%	0%	0%	0%
5302900000 – Other	5%	B	5%	5%	5%	5%	5%	0%	0% 0% 0%	0%	0%	0% 0%
5303100000 – Jute and other textile bast fibres, raw or retted 5303900000	5% 5%	B B	5% 5%	5% 5%	5% 5%	5% 5%	5% 5%	0% 0%	0% 0% 0%	0% 0%	0% 0%	0%
– Other		B						0%		0%		0%
Coconut, abaca (Manila hemp or Musa textilis Nee), ramie and other vegetable textile fibres, not elsewhere specified or included, raw or processed but not spun; tow, noils and waste of yarn waste and garnetted stock)	5%		5%	5%	5%	5%	5%		0%	0% 5%	0%	0%
5305000000 these fibres (including 5306100000	10%	B	10%	10%	10%	10%	10%	10%	10% 10%	5%	5%
– Single	10%	B	10%	10%	10%	10%	10%	10%	5%	5%	5%	0%
5306200000 – Multiple (folded) or cabled 5307100000 – Single	10%	B	10%	10% 10%	10%	10%	10%	10%	10%	5% 5% 5%	5%	0%
5307200000 – Multiple (folded) or cabled	10%	B B	10% 10%	10%	10% 10%	10% 10%	10% 10%	10% 10%	10% 10% 5%	5% 5%	5%	0%
5308100000 – Coir yarn	10%	B	10%	10%	10%	10%	10%	10%		5%	5%	0%
5308200000 – True hemp yarn	10%				10%	10%	10%		10%	5%	5%	0%

10%	C	10%	10%	10%	10%	10%	10%	10%	5%	5%	0%	0%	0%
5208120000	– – – Plain weave, weighing more than 100 g/m<sup>2</sup>	10%	B	10%		10%			10%	10%			0%	0%	0%
5308901000 – – Sisal yarn or of other vegetable textile fibres of the genus Agave	10%	B	10%	10%				10%	10%	5% 5%	5%	0%
5308909000 – – Other	10%	B	10%	10%	10%	10%	10%	10%	10%	5%	5%	0%
5309110000 – – Unbleached or bleached	10%	C	10%	10%	10%	10%	10%	10%	10%	5% 5% 5%		0%
– Containing less than 85 %by weight of flax:			20%					20%		10% 10%	5%
5309190000 5309210000 – – Unbleached or bleached	20% 10%	C C	10%	20% 10%	20% 10%	20% 10%	20% 10%	10%	20% 10%	5% 5%	5% 5%	0% 0%
5309290000 – – Other

Page 311 in PDF

20%	20%	20%	10% 10%	5%	0%
5407910000 –	– Unbleached or bleached	10%	C	10%	10%	10%	10%	10%	10%	10%	5% 5%	5% 10% 5%	0% 0%
5407920000 –	– Dyed	20%	C	20%	20%	20%	20%	20%	20%	20%	10%
5407930000 –	– Of yarns of different colours	20%	C	20%	20%	20%	20%	20%	20%	20%	10% 10%	5%	0%
5407940000 –	– Printed	20%	C	20%	20%	20%	20%	20%	20%	20%	10% 10%	5%	0%
5408100000 –	Other woven fabrics, containing 85 %or more by weight of artificial filament or strip or the like: 20%		C	20%	20% 10%	20% 10%	20%	20%	20%	20%	10% 10%	5%	0%
5408210000 –	– Unbleached or bleached	10%	C	10%		20%	10%	10%	10%	10%	5% 5%	5% 5%	0%
5408220000 –	– Dyed	20%	C	20%	20%		20%	20%	20%	20%	10% 10%		0%
5408230000 –	– Of yarns of different colours	20%	C	20%	20%	20% 20%	20%	20%	20%	20%	10% 10%	5% 5%	0%
5408240000 –	Other woven fabrics:	20%	C	20%	20%		20%	20%	20%	20%	10% 10%		0%
5408310000 –	– Unbleached or bleached	10%	C	10%	10%	10%	10%	10%	10%	10%	5% 5%	5%	0%
5408320000	– – Dyed	20%	C	20%	20%	20%	20%	20%	20%	20%	10% 10%	5%	0%
5408330000 –	– Of yarns of different colours	20%	C	20%	20%	20%	20%	20%	20%	20%	10% 10%	5%	0%
5408340000	– – Printed	20%	C	20%	20%	20%	20%	20%	20%	20%	10% 10%	5%	0%
5501100000	– Of nylon or other polyamides	10%	B	10%	10%	10%	10%	10%	10%		5% 5%	5%	0%

20%	20%	20%	10% 10%	5%	0%
5407910000 –	– Unbleached or bleached	10%	C	10%	10%	10%	10%	10%	10%	10%	5% 5%	5% 10% 5%	0% 0%
5501200000	– Of polyesters	10%	B	10%	10%	10%				10%	5%	5%	0%
5501300000	– Acrylic or modacrylic	10%	B	10%	10%	10%	10%	10%	10%	10% 10%	5% 5%	5% 5%	0%
5501400000	– Of polypropylene	10%	B	10%	10%	10%	10% 10%	10% 10%	10% 10%	10%	5% 5%	5%	0%
5501900000 –	Other	10%	B	10%	10%	10%	10%	10%	10%	10%	5% 5%	5%	0%
5502100000	– Of cellulose acetate	5%	A	5%	5%	0%	0%	0%	0%	0%	0% 0%	0%	0%
5503110000	– – Of aramids	10%		10%		10%					5%
5503190000					10%		10%	10%	10%	10%	5% 5%	5%	0%
5503200000	– Of polyesters				10%	10%	10%				5%
HS2017 Description	CET rate	Category	2019	2020	2021	2022	2023	2024	2025	2026 2027	2028 2029
5503300000 Acrylic or modacrylic	10%	B	10%	10%	10%	10%	10% 10%	10%	5%	5% 5%	0%
– 5503400000 – Of polypropylene	10%	B	10%	10%	10%	10%	10%	10%	10%	5%	5% 5%	0%
5503900000 – Other	10%	B	10%	10%	10%	10%	10%	10%	10%	5%	5% 5%	0%
5504100000 – Of viscose rayon	10%	B	10%	10%	10%	10%	10%	10%	10%	5%	5% 5%	0%
5504900000 – Other	10%	B	10%	10%	10%	10%	10%	10%	10%	5%	5% 5%	0%

20%	20%	20%	10% 10%	5%	0%
5407910000 –	– Unbleached or bleached	10%	C	10%	10%	10%	10%	10%	10%	10%	5% 5%	5% 10% 5%	0% 0%
5505100000 – Of synthetic fibres	10%	B	10%	10%	10%	10%	10%	10%	10%	5% 5%	5%	0%
5505200000 – Of artificial fibres	10%	B	10%	10%	10%	10%	10%	10%	10%	5%	5% 5%	0%
5506100000 – Of nylon or other polyamides	10%	B	10%	10%	10%	10%	10%	10%	10%	5%	5% 5%	0%
5506200000 – Of polyesters	10%	B	10%	10%	10%	10%	10%	10%		5%	5% 5%	0%
5506300000 – Acrylic or modacrylic	10%	B	10%	10%	10%	10%	10%	10%	10%	5%	5% 5%	0%
5506400000 – Of polypropylene	10%	B	10%	10%	10%	10%	10%	10%	10%	5% 5%	5%	0%
5506900000 – Other processed for spinning	10%	B B	10% 10%	10% 10%	10% 10%	10% 10%	10% 10%	10% 10%	10% 5% 10%	5%	5% 5%	0% 0%
5507000000 Artificial staple fibres, carded, combed or otherwise	10%	B	10%	10%	10%	10%	10%				5% 5% 5%	0%
5508100000 – Of synthetic staple fibres 5508200000 – Of artificial staple fibres	10% 10%	B	10%	10%	10%	10%	10%	10% 10% 10%	10% 5%	5% 5% 5%	5%	0%
5509110000 – – Single yarn	10%	B	10%	10%	10%	10%	10%	10%	10%	5%	5% 5%	0%
5509120000 – Containing 85 %or more by weight of polyester staple fibres:	10%	B	10%	10%	10%	10%	10%	10%	10%	5%	5% 5%	0%
5509210000 – – Single yarn	10%	B	10%	10%	10%	1

Page 312 in PDF

0%	10%	10%	10%	5%	5% 5%	0%
5509220000 – Containing 85 %or more by weight of acrylic or modacrylic staple fibres:	10%	B	10%	10%	10%	10%	10%	10%	10%	5% 5%	5%	0%
5509310000 – – Single yarn 5509320000 – Other yarn, containing	10%	B	10%	10%	10%	10%	10%	10%	10%	5% 5%	5%	0%
85 %or more by weight of synthetic staple fibres: 5509410000 – – Single yarn	10%	B	10%	10%	10%	10% 10%	10% 10%	10% 10% 10%	10%	5% 5%	5%	0%
5509420000	10%	B	10%	10%	10%					5% 5%	5%	0%
– Other yarn, of polyester staple fibres:	10%	B	10%	10%	10%	10%	10%	10%	10%	5% 5%	5%	0%
5509510000 – – Mixed mainly or solely with artificial staple fibres	10%			10%						5% 5%
5509520000 – – Mixed mainly or solely with wool or fine animal hair	10%	B	10%		10%	10%	10%	10%	10%		5%	0%
5509590000 – Other yarn, of acrylic or modacrylic staple fibres:	10%	B	10%	10%	10%	10%	10%	10%	10%	5% 5%	5%	0%
mainly or solely with wool or fine animal hair										5%		0%
5509610000 – – Mixed	10%	B	10%	10%	10%	10%	10%	10%	10%	5%	5%
5509620000 – – Mixed mainly or solely with cotton	10%	B	10%	10%	10%	10%	10%	10%	10%	5% 5%	5%	0%
5509690000 – Other yarn:	10%	B	10%	10%	10%	10%	10%	10%	10%	5% 5%	5%	0%
5509910000 – – Mixed mainly or solely with wool or fine animal hair	10%	B	10%	10%	10%	10%	10%	10%	10% 5%	5%	5%	0%
5509920000 – – Mixed mainly or solely with cotton	10%	B	10%	10%	10%	10%	10%	10%	10% 5%	5% 5%		0%

0%	10%	10%	10%	5%	5% 5%	0%
5509220000 – Containing 85 %or more by weight of acrylic or modacrylic staple fibres:	10%	B	10%	10%	10%	10%	10%	10%	10%	5% 5%	5%	0%
5509990000 – – Other	10%	B	10%	10%	10%	10%	10%	10%	10% 5%	5% 5%		0%
5510110000 – – Single yarn	10%	B	10%	10%	10%	10%	10%	10%	10%	5% 5%	5%	0%
5510120000 – – Multiple (folded) or cabled yarn	10%	B	10%	10%	10% 10%	10% 10%	10% 10%	10%	10%	5% 5%	5%	0%
5510200000 – Other yarn, mixed mainly or solely with wool or fine animal hair	10%	B	10% 10%	10% 10%	10%	10%		10%	10% 5%	5% 5%	5% 5%	0%
5510300000 – Other yarn, mixed mainly or solely with cotton 5510900000 – Other yarn	10%	B B	10%	10%	10%	10%	10% 10%	10%	10%	5%		0% 0%
5511100000 – Of synthetic staple fibres, containing 85 %or more by weight of such fibres	10%	C	10%	10%	10%	10%	10%	10%	10% 10%	5% 5% 5% 5%	5% 5%	0%
5509530000 – – Mixed mainly or solely with cotton synthetic staple fibres, containing less than 85 %by weight of such fibres	10% 10%	B B	10% 10%	10% 10%	10% 10%	10% 10%	10% 10% 10%	10% 10% 10% 10%	10% 5% 5%	5% 5%	5% 5%	0% 0%
5511200000 – Of	10%	C	10%	10%	10%	10%	10%	10%	10%	5% 5%	5%	0%
5511300000 – Of artificial staple fibres	10%	C	10% 10%	10%		10%	10%	10% 10%	5%	5% 5%	5%	0% 0%
– – Unbleached or bleached	10%				10%		10%		10%	5%
5512110000		C		10%	10%	10%		10%	5%
HS2017 Description	CET rate	Category	2019	2020	2021	2022	2023	2024	2025	2026 2027	2028 2029

0%	10%	10%	10%	5%	5% 5%	0%
5509220000 – Containing 85 %or more by weight of acrylic or modacrylic staple fibres:	10%	B	10%	10%	10%	10%	10%	10%	10%	5% 5%	5%	0%
Printed	20%	C	20%	20%	20%	20%	20%	20%	20%	10% 10% 5%	0%
5512191000 – – – 5512199000 – Containing 85 %or more by weight of acrylic or modacrylic staple fibres:	20%	C	20%	20%	20%	20%	20%	20%	20%	10% 10%	5%	0%
5512210000 – – Unbleached or bleached	10%	C	10%	10%	10%	10%	10%	10%	10%	5% 5%	5%	0%
5512291000 – – – Printed	20%	C	20%	20%	20%	20%	20%	20%	20%	10% 10%	5%	0%
5512299000 – Other:	20%	C	20%	20%	20%	20%	20%	20%	20%	10% 10%	5%	0%
5512910000 – – Unbleached or bleached	10%	C	10%	10%	10%	10%	10%	10%	10%	5% 5%	5%	0%
5512991000 – – – Printed	20%	C	20%	20%	20%	20%	20%	20%	20%	10% 10%	5%	0%
5512999000 – – – Other	20%	C	20%	20%	20%	20%	20%	20%	20%	10% 10%	5%	0%
5513110000 – – Of polyester staple fibres, plain weave	10%	C	10%	10%	10%	10%	10%	10%	10%	5% 5%	5%	0%
5513120000 – – 3-thread or 4-thread twill, including cross twill, of polyester staple fibres	10%	C	10%	10%	10%	10%	10%	10%	10%	5% 5%	5%	0%
5513130000 – – Other woven fabrics of polyester staple fibres	10%	C	10%	10%	10%	10%	10% 10%	10% 10%	10%	5% 5%	5%	0%
5513190000 – Dyed:	10%	C C	10% 20%	10% 20%	10% 20%	10% 20%	20%	20%	10% 20%	5% 5% 10% 10%	5%	0% 0%

0%	10%	10%	10%	5%	5% 5%	0%
5509220000 – Containing 85 %or more by weight of acrylic or modacrylic staple fibres:	10%	B	10%	10%	10%	10%	10%	10%	10%	5% 5%	5%	0%
5513210000 – – Of polyester staple fibres, plain weave 5513230000 – – Other woven fabrics of polyester staple fibres	20%	C	20%	20%	20%	20%	20%	20%			5% 5%	0%
5513290000 – Of yarns of different colours:	20% 20%	C	20%	20%	20%	20%	20%	20%	20% 20%	10% 10% 10% 10%	5%	0%
5513310000 – – Of polyester staple fibres, plain weave	20%	C	20%	20%	20%	20%	20%	20%	20%	10% 10%	5%	0%
5513390000 – Printed:	20%	C	20%	20%	20%	20%	20%	20%	20%	10% 10%	5%	0%
5513410000 – – Of polyester staple fibres, plain weave	20%	C	20%	20%	20%	20%	20%	20%	20%	10% 10%	5%	0%
5513490000 – – Other woven fabrics	20%	C	20%	20%	20%	20%	20%	20%	20%	10% 10%	5%	0%
5514110000 – – Of polyester staple fibres, plain weave	10%	C	10%	10%	10%	10%	10%	10%	10%	5% 5%	5%	0%
5514120000 – – 3-thread or 4-thread twill, including cross twill, of polyester staple fibres	10%	C	10%	10%	10%	10%	10%	10%	10%	5% 5%	5%	0%
5514190000 – Dyed:	10%	C	10%	10%	10%	10%	10%	10%	10%	5% 5% 10%	5%	0%
5514210000 – – Of polyester staple fibres, plain weave	20%	C	20%	20%	20%	20%	20%	20%	20%	10%	5%	0%
5514220000 – – 3-thread or 4-thread twill, including cross twill, of polyester staple fibres fibres	20%	C	20%	20%	20%	20%	20%			10% 10%	5%	0%
5514230000 – – Other woven fabrics of polyester staple 5514290000	20% 20%	C	20%	20%	20%	20%	20%	20% 20%	20% 20%	10% 10%	5%	0%

0%	10%	10%	10%	5%	5% 5%	0%
5509220000 – Containing 85 %or more by weight of acrylic or modacrylic staple fibres:	10%	B	10%	10%	10%	10%	10%	10%	10%	5% 5%	5%	0%
– – Other woven fabrics 5514300000 – Printed:	20%	C	20%	20%	20%	20%	20%	20%	20%	10% 10%	5%	0%
– Of polyester staple fibres, plain weave				20%
5514410000 –	20%	C	20%		20%	20%	20%	20%	20%	10% 10%	5%	0%
5514420000 – – 3-thread or 4-thread twill, including cross twill, of polyester staple fibres	20%	C	20%	20%	20%	20%	20%	20%	20%	10% 10%	5%	0%
5514430000 – – Other woven fabrics of polyester staple fibres	20%	C	20%	20%	20%	20%	20%	20%	20%	10% 10%	5%	0%
5514490000 – – Other woven fabrics	20%	C	20%	20%	20%	20%	20%	20%	20%	10% 10%	5%	0%
5515110000 – – Mixed mainly or solely with viscose rayon staple fibres	20%	C	20%	20%	20%	20%	20%	20%	20%	10% 10% 5%		0%
5515120000 – – Mixed mainly or solely with man-made filaments	20%	C	20%	20%	20%	20%	20%	20%	20%	5%		0%
5515130000 – – Mixed mainly or solely with wool or fine animal hair	20%	C	20%	20%	20%	20%	20%	20%	20%	10% 10% 10% 10%	5%	0%
5515190000 – Of acrylic or modacrylic staple fibres:	20%	C	20%	20%	20%	20% 20%	20%	20%	20%	10% 10%	5%	0%
5515210000 – – Mixed mainly or solely with man-made filaments	20%	C	20%	20% 20%	20%		20%	20%	20%	10% 10%	5%	0%
5515220000 – – Mixed mainly or solely with wool or fine animal hair	20%	C	20%	20%	20%	20%	20%	20%	20%	10% 10%	5%	0%

0%	10%	10%	10%	5%	5% 5%	0%
5509220000 – Containing 85 %or more by weight of acrylic or modacrylic staple fibres:	10%	B	10%	10%	10%	10%	10%	10%	10%	5% 5%	5%	0%
5515290000 – Other woven fabrics: 5515910000 – – Mixed mainly or solely with man-made filaments	20%	C	20% 20%	20%	20%	20%	20% 20%	20%	20%	10% 10%	5%	0% 0%
5515990000 – –	20%	C	20%	20%	20%	20%	20%		20%	10% 10%	5%	0%
Other 5516110000 – – Unbleached or bleached	10%	C	10%	10%				20% 10%	20% 10%	5% 5%	5% 5%	0%
– Dyed					10%	10%	10%			10%		0%
5516120000 –		C	20%						20%
HS2017 Description	CET rate	Category	2019	2020	2021	2022	2023	2024	2025	2026	2027 2028	2029
5516130000 – – Of yarns of different colours	20%	C	20%	20%	20%	20%	20%	20%	20%	10%	10% 5%	0%
5516140000 – Containing less than 85 %by weight of artificial staple fibres, mixed mainly or solely with man-made filaments:	20%	C	20%	20%	20%	20%	20%	20%	20%	10%	10% 5%	0%
5516210000 – – Unbleached or bleached	10%	C	10%	10%	10%	10%	10%	10%	10%	5%	5% 5%	0%
5516220000 – – Dyed	20%	C	20%	20%	20%	20%	20%	20%	20%	10%	10% 5%	0%
5516230000 – – Of yarns of different colours	20%	C	20%	20%	20%	20%	20%	20%	20%	10%	10% 5%	0%
5516240000 – Containing less than 85 %by weight of artificial staple fibres, mixed mainly or solely with wool or fine animal hair:	20%	C	20%	20%	20%	20%	20%	20%	20%	10%	10% 5%	0%

0%	10%	10%	10%	5%	5% 5%	0%
5509220000 – Containing 85 %or more by weight of acrylic or modacrylic staple fibres:	10%	B	10%	10%	10%	10%	10%	10%	10%	5% 5%	5%	0%
5516310000 – – Unbleached or bleached	10%	C	10%	10%	10%	10%	10%	10%	10%	5%	5% 5%	0%
5516320000 – – Dyed	20%	C	20%	20%	20%	20%	20%	20%	20%	10%	10% 5%	0%
5516330000 – – Of yarns of different colours	20%	C	20%	20%	20%	20%	20%	20%	20%	10%	10% 5%	0%
5516340000 – Containing less than 85 %by weight of artificial staple fibres, mixed mainly or solely with cotton:	20%	C	20%	20%	20%	20%	20%	20%	20%	10%	10% 5%	0%
5516410000 – – Unbleached or bleached	10% 20%	C C	10% 20%	10% 20%	10% 20%	10% 20%	10% 20%	10% 20%	10% 20%	5% 10%	5% 5% 10% 5%	0% 0%
5516420000 – – Dyed colours	20%	C	20%	20%	20%	20%		20%	20%	10%	5%
5516430000 – – Of yarns of different	20%	C	20%	20%	20%		20%	20%		20% 10%	10% 10% 5%	0%
5516440000 – Other: 5516910000 – – Unbleached or bleached	20%	C	20%	20%	20%	20% 20%	20% 20%	20%		20% 10%	10% 5%	0% 0%
5516920000 – – Dyed	20%	C	20%	20%	20%	20%	20%	20%	20%	10%	10% 5%	0%
5516930000 – – Of yarns of different colours	20%	C	20%	20%	20%	20%	20%	20%	20%	10%	10% 5%	0%
5516940000 – – Printed	20%	C	20%	20%	20%	20%	20%	20%	20%	10%	10% 5%	0%
– – Of cotton	20%	D	Excl.			Excl.	Excl.				Excl.
5601210000				Excl.	Excl.			Excl.	Excl.	Excl.	Excl.	Excl.

0%	10%	10%	10%	5%	5% 5%	0%
5509220000 – Containing 85 %or more by weight of acrylic or modacrylic staple fibres:	10%	B	10%	10%	10%	10%	10%	10%	10%	5% 5%	5%	0%
5601290000 – – Other	20%	D	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl. Excl.	Excl.
5601300000 – Textile flock and dust and mill neps	20%	C	20%	20%	20%	20%	20%	20%	20%		10% 10% 5%	0%
5602100000 – Other felt, not impregnated, coated, covered or laminated:	20%	C	20%	20%	20%	20%	20%	20%		20%	10% 10% 5%	0%
5602210000 – – Of wool or fine animal hair	20%	C	20%	20%	20%	20%	20%	20%	20%	10%	10% 5%	0%
5602290000 – – Of other textile materials	20%	C	20%	20%	20%	20%	20%	20%	20%	10%	10% 5%	0%
5602900000 – Other	20%	C	20%		20%	20%	20%	20%	20%		10%	0%
5603110000				20%						10%	5%
– – Weighing not more than 25 g/m<sup>2</sup>	20%	D	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl. Excl.	Excl.
5603130000 – – Weighing more than 70 g/m<sup>2</sup> but not more than 150 g/m<sup>2</sup>	20%	D	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl. Excl.	Excl.
5603140000 – Other:	20%	D	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl. Excl.	Excl.
5603910000 – – Weighing not more than 25 g/m<sup>2</sup>	20%	D	Excl.	Excl.					Excl.	Excl.	Excl. Excl.

0%	10%	10%	10%	5%	5% 5%	0%
5509220000 – Containing 85 %or more by weight of acrylic or modacrylic staple fibres:	10%	B	10%	10%	10%	10%	10%	10%	10%	5% 5%	5%	0%
5603920000 – – Weighing more than 25 g/m<sup>2</sup> but not more than 70 g/m<sup>2</sup>	20%	D	Excl.	Excl.	Excl. Excl.	Excl. Excl.	Excl. Excl.	Excl. Excl.	Excl.	Excl. Excl.	Excl.	Excl. Excl. Excl.
5603930000 – – Weighing more than 70 g/m<sup>2</sup> but not more than 150 g/m<sup>2</sup>	20%	D	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.		Excl.	Excl. Excl.
5603940000 – – Weighing more than 150 g/m<sup>2</sup>	20%	D	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl. Excl.
5604100000 – Rubber thread and cord, textile covered 5604900000 – Other	10% 10%	B B	10% 10%	10% 10%	10% 10%	10% 10%	10% 10%	10% 10%	10%	5% 5%	5% 5% 5% 5%	0%
yarn, whether or not gimped, being textile yarn, or strip or the like of heading 5405, combined with metal in the form of thread, strip or powder or covered with metal		B	10%							5%		0%
5605000000											5%	0%
Metallised 5404 or	10%				10%		10%	10%	10%
HS2017	Description	CET rate	Category	2019	2020	2021	2022	2023	2024	2025	2026	2027 2028	2029
5606000000	Gimped yarn, and strip and the like of heading 5404 or 5405, gimped (other than those of heading 5605 and gimped horsehair yarn); chenille yarn (including flock chenille yarn); loop	10%	B	10%	10%	10%	10%	10%	10%	10%	5%	5%	5%	0%

0%	10%	10%	10%	5%	5% 5%	0%
5509220000 – Containing 85 %or more by weight of acrylic or modacrylic staple fibres:	10%	B	10%	10%	10%	10%	10%	10%	10%	5% 5%	5%	0%
5607210000	wale-yarn – – Binder or baler twine	10%	B	10%	10%	10%	10%	10%	10%	10%	5%	5%	5%	0%
5607290000	– Of polyethylene or polypropylene:	10%	B	10%	10%	10%	10%	10%	10%	10%	5%	5%	5%	0%
5607410000	– – Binder or baler twine	10%	B	10%	10%	10%	10%	10%	10%	10%	5%	5%	5%	0%
5607490000	– – Other	10%	B	10%	10%	10%	10%	10%	10%	10%	5%	5%	5%	0%
5607500000 –	Of other synthetic fibres	10%	B	10%	10%	10%	10%	10%	10%	10%	5%	5%	5%	0%
5607900000 –	Other	10%	B	10%	10%	10%	10%	10%	10%	10%	5%	5%	5%	0%
5608110000 –	– Made-up fishing nets	5%	A	5%	5%	0%	0%	0%	0%	0%	0%	0%	0%	0%
5608190000 –	– Other	20%	C	20%	20%	20%	20%	20%	20%	20%	10%	10%	5%	0%
5608909000 –	– Other	20%	A	20%	20%	10%	10%	10%	5%	5%	0%	0%	0%	0%
5608901000 –	– Made up fishing nets

Page 314 in PDF

10% 10%	5%	0%	0%	0%	0%	0%
	Other	20%		20%	20%	20%	20%	20%	20%		20%	10%
5904100000 –	Linoleum	20%	C	20%	20% Excl. Excl.	Excl.	20% Excl.	Excl.	Excl.	Excl.	10% Excl.	10% Excl. Excl.	5%	0%	0%	0%	0%	0%
5904900000 –	Other	20%	D D	Excl.		Excl.	Excl.	Excl.				Excl. Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.
5905000000	Textile wall coverings	20%			Excl.		20%	20%	Excl.	Excl.		10%	5%	0%	0%	0%	0%	0%
5906100000 5906910000 – – Knitted	– Other: or crocheted	20% 20%	C C	20% 20%	20% 20%	20%	20% 20%		20% 20%	20%	20% 10%		5%	0%	0%	0%	0%	0%
5906990000	– – Other	20%	C	20%	20%	20%	20%	20%	20%	20%	10% 10%	10%	5%	0%	0%	0%	0%	0%
5907000000	Textile fabrics otherwise impregnated, coated or covered; painted canvas being theatrical scenery, studio backcloths or the like	20%	C	20%	20%		20%	20% 20%	20%	20%	10%	10%		5% 0%	5% 0%	5% 0%	5% 0%	5% 0%
5908000000	Textile wicks, woven, plaited or knitted, for lamps, stoves, lighters, candles or the like; gas mantles and tubular knitted gas-mantle fabric therefor, whether or not													0%	0%	0%	0%	0%
5909000000	Textile hosepiping and similar textile tubing, with or without lining, armour or accessories of other materials	20%	D	Excl.		Excl.	Excl.	Excl. Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.

10% 10%	5%	0%	0%	0%	0%	0%
	Other	20%		20%	20%	20%	20%	20%	20%		20%	10%
5910000000	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	10%	B	10%	10%	10%	10%	10%	10%	10%	5%	5%	5%	0%	0%	0%	0%	0%
5911100000	– 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	10%	B	10%	10%	10%	10%	10%	10%	10%	5%	5%	5%	0%	0%	0%	0%	0%
5911200000 – Textile	rubber, for covering weaving spindles (weaving beams) fabrics and felts, endless or fitted with linking devices, of a kind used in paper-	10%	B	10%	10%		10%	20% 10% 10%	20% 10%	10%	5%	10% 5%		5%	0%	5%	5%	5%
making 5911310000 – –	or similar machines (for example, for pulp or asbestos-cement): Weighing less than 650 g/m<sup>2</sup>	10%	B	10%	10%	10%	10%	10%	10%	10%	5%	5%	5%	0%	0%	0%	0%	0%
5911320000 – –	Weighing 650 g/m<sup>2</sup> or more	10%	B	10%	10%	10%	10%	10%	10%	10%	5%	5%	5%	0%	0%	0%	0%	0%
5911400000 –	Straining cloth of a kind used in oil-presses or the like, including that of human hair	10%	B	10%	10%		10%	10%	10%	10%	5%	5%	5%	0%	0%	0%	0%	0%
5911900000		10%	B	10%		10%				10%		5%	5%
6001100000 –	Looped pile fabrics:	20%	C	20%	20%	20%		20%	20%	20%	10%

10% 10%	5%	0%	0%	0%	0%	0%
	Other	20%		20%	20%	20%	20%	20%	20%		20%	10%
6001210000 – –	Of cotton	20%	C	20%	20%	20%	20%	20%	20%		20%	10%	5%	0%	0%	0%	0%	0%
6001220000 – – Of	man-made fibres	20%	C	20%	20%		20%	20%	20%	20%	10% 10%		5%	0%	0%	0%	0%	0%
6001290000	Other:

Page 315 in PDF

20%	C	20%	20%	20%	20%	20%	20%	20%	10%	10% 10%	5%
– 6001910000 – – Of	cotton	20%	C	20%	20%	20%	20% 20%	20%		20%	10% 10%		5%	0%	0%	0%	0%	0%
6001920000 – – Of 6001990000 – – Of	man-made fibres	20%	C	20% 20%	20% 20%	20%	20% 20%	20% 20%	20% 20%	20%	10% 10%	10% 5%	5%	0%	0%	0%	0%	0%
6002400000 –	Containing by weight 5 %or more of elastomeric yarn, but not containing rubber thread	20%	C			20%	20%	20%	20%	20%		10% 10%
6002900000 –	Other	20%	C	20%	20%		20%		20%				5%
6003200000	cotton	20%		20%	20%						10%	5%		0%	0%	0%	0%	0%
Of					20%	20%					20%	10%
6003100000									20%		10%	10%
Of									20%		20%
HS2017 Description	CET rate	Category	2019	2020	2021	2022	2023	2024	2025	2026 2027	2028 2029
6003300000 – Of synthetic fibres	20%	C	20%	20%	20%	20%	20%	20%	20%	10%	0%
6003400000 – Of artificial fibres	20%	C	20%	20%	20%	20%	20%	20%	20%	10% 10%	10% 5% 5%	0%
6003900000 – Other	20%	C	20%	20%	20%	20%	20%	20%	20%	10%	10% 5% 10%	0%
6004100000 – Containing by weight 5 %or more of elastomeric yarn, but not containing rubber thread	20%	C	20%	20%	20%	20%	20%	20%	20%	10%	5%	0%

20%	C	20%	20%	20%	20%	20%	20%	20%	10%	10% 10%	5%
– 6001910000 – – Of	cotton	20%	C	20%	20%	20%	20% 20%	20%		20%	10% 10%		5%	0%	0%	0%	0%	0%
6004900000 – Other	20%	C	20%	20%	20%	20%	20%	20%	20%	10%	10% 5%	0%
6005210000 – – Unbleached or bleached	20%	C	20%	20%	20%	20%	20%	20%	20%	10%	10% 5%	0%
6005220000 – – Dyed	20%	C	20%	20%	20%	20%	20%	20%	20%	10%	10% 5%	0%
6005230000 – – Of yarns of different colours	20%	C	20%	20%	20%	20%	20%	20%	20%	10%	10% 5%	0%
6005240000 – Of synthetic fibres:	20%	C	20%	20%	20%	20%	20%	20%	20%	10% 10%	5%	0%
6005350000 – – Fabrics specified in subheading note 1 to this chapter	20%	C	20%	20%	20%	20%	20%	20%	20%	10% 10%	5%	0%
6005360000 – – Other, unbleached or bleached	20%	C	20%	20%	20%	20%	20%	20%	20%	10% 10%	5%	0%
6005370000 – – Other, dyed	20%	C	20%	20%	20%	20%	20%	20%	20%	10% 10%	5%	0%
6005380000 – – Other, of yarns of different colours	20%	C	20%	20%	20%	20%	20%	20%	20%	10% 10%	5%	0%
6005390000 – Of artificial fibres: 600541000

Page 319 in PDF

20%	C	20%	20%	20%	20%	20% 20%	20%	20%	10% 10%	5%	0%
6304110000 6304190000 – – Other	20%	C	20%	20%	20%	20%		20%	20%	10% 10%	5%	0%
6304200000 – Other:	0%	A	0%	0%	0%	0%	0%	0%	0%	0% 0%	0%	0%
6304910000 – – Knitted or crocheted	20%	A	20%	20%	10%	10%	10%	5%	5%	0%	0% 0%	0%
6304920000 – – Not knitted or crocheted, of cotton	20%	C	20%	20%	20%	20%	20%	20%	20%	10% 10%	5%	0%
6304930000 – – Not knitted or crocheted, of synthetic fibres	20%	C		20%	20%	20%	20%	20%		10% 10%	5%	0%
– – Not knitted or crocheted, of other textile materials	20%		20%	20%	20%	20%	20%	20%	20%			0%
6304990000 – Of jute or of other textile bast fibres of heading 5303	20%	C D	20% Excl.	Excl.	Excl.	Excl.		Excl.	20%	10% 10%	5%
6305100000 6305200000 – Of man-made textile materials:	20%	D	Excl.	Excl.	Excl.	Excl.	Excl. Excl.	Excl.	Excl. Excl.	Excl. Excl. Excl. Excl.	Excl. Excl.	Excl. Excl.
6305320000 – – Flexible intermediate bulk containers	20%	C	20%	20%	20%	20%	20%	20%	20%	10% 10%	5%	0%
6305330000 – – Other, of polyethylene or polypropylene strip or the like	20%	C	20%	20%	20%	20%	20%	20%	20%	10%	10% 5%	0%
6305390000 – – Other	20%	D	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl. Excl.	Excl.
6305900000 – Of other textile materials	20%	D	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl. Excl.	Excl.

20%	C	20%	20%	20%	20%	20% 20%	20%	20%	10% 10%	5%	0%
6304110000 6304190000 – – Other	20%	C	20%	20%	20%	20%		20%	20%	10% 10%	5%	0%
6306120000 – – Of synthetic fibres	20%	D	Excl.	Excl.	Excl.	Excl.			Excl.	Excl.
6306190000 – Tents:		D	20%		Excl.	Excl.	Excl.	Excl.	Excl. 20%	Excl. 10% 10%	Excl. Excl. 5%	Excl.
6306220000 – – Of synthetic fibres Of other textile materials	20% 20%	C		20%	20%	20%	20%	20% 20%	20%	10%	10% 5%	0% 0%
6306290000 – –		C	20%	20%	20%	20%	20%
HS2017	Description	CET rate Category	CET rate Category	2019	2020	2021	2022	2023	2024	2025	2026	2027 2028	2029
6306300000 –	Sails	20%	C	20%	20%	20%	20%	20%	20%	20%		0%	5%
6306400000	– Pneumatic mattresses	20%	C	20%	20%	20%	20%	20%	20%	20%	10% 10%	10% 10%	5%	0%
6306900000	– Other	20%	C	20%	20%	20%	20%	20%	20%	20%	10%	10%	5%	0%
6307100000	– Floorcloths, dishcloths, dusters and similar cleaning cloths	20%	C	20%	20%	20%	20%	20%	20%	20%	10%	10%	5%	0%
6307200000 – 6307900000	Life jackets and lifebelts II. SETS	5% 20%	C C	5% 20%	5% 20%	5% 20%	5% 20%	5% 20%	0% 20%	0% 20%	0% 0% 10%	10%	0% 0% 5%	0%
6308000000	III. WORN		C	20%	20%	20%	20%	20%	20%	20%	10%	10%	5%	0%
6309000000	CLOTHING AND WORN TEXTILE ARTICLES; RAGS	20%	D	Excl.								Excl.	Excl.	Excl.

20%	C	20%	20%	20%	20%	20% 20%	20%	20%	10% 10%	5%	0%
6304110000 6304190000 – – Other	20%	C	20%	20%	20%	20%		20%	20%	10% 10%	5%	0%
6310101000 – 6310109000 –	– Mutilated rags – Other	20% 20%	D D	Excl. Excl.	Excl. Excl.	Excl. Excl.	Excl. Excl.	Excl. Excl.	Excl. Excl.	Excl. Excl.	Excl. Excl.	Excl. Excl.	Excl. Excl.	Excl. Excl.
6310901000	– – Mutilated rags	20%	D	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.
6310909000 –	6401101000 – – Presented completely knocked down (CKD) or unassembled for the assembly industry	10%	C	10%	10%	10%	10%	10%	10%	10%	5%	5%	5%	0%
6401109000	– Other footwear:	20%	C	20%	20%	20%	20%	20%	20%	20%	10%	10%	5%	0%
6401929000 –	– – Other	20%	C	20%	20%	20%	20%	20%	20%	20%	10%	10%	5%	0%
6401921000	– – – Presented completely knocked down (CKD) or unassembled for the assembly industry	10%	C	10%	10%	10%	10%	10%	10%	10%	5%	5%	5%	0%
6401991000	– – – Presented completely knocked down (CKD) or unassembled for the assembly industry	10%	C	10%	10%	10%	10%	10%	10%	10%	5%	5%	5%	0%
6401999000 –	– – Other	20%	C	20%	20%	20%	20%	20%	20%	20%	10%	10%	5%	0%
6402129000 –	– – Other	20%	C	20%	20%	20%	20%	20%	20%	20%	10%	10%	5%	0%

20%	C	20%	20%	20%	20%	20% 20%	20%	20%	10% 10%	5%	0%
6304110000 6304190000 – – Other	20%	C	20%	20%	20%	20%		20%	20%	10% 10%	5%	0%
6402121000 –	– – Presented completely knocked down (CKD) or unassembled for the assembly industry	20%	C	20%	20%	20%	20%	20%	20%	20%	10%	10%	5%	0%
6402191000	– – – Presented completely knocked down (CKD) or unassembled for the assembly industry	10%	C	10%	10%	10%	10%	10%	10%	10%	5%	5%	5%	0%
6402199000 – 6402209000 –	– – Other Other footwear:	20%	C	20%	20%	20%	20% 20%	20%	20%	20% 20%	10% 10%	10% 10%	5% 5%	0% 0%
6402201000		20%	C	20%	20%	20%		20%	20%			5%
6402919000 –	– – Other	20%	C	20%		20%	20%	20%	20%	20%		10%	5%
6402911000	– – – Presented completely knocked down (CKD) or unassembled for the assembly industry	10%			20%			10%	10%	10%	10%			0%
6402999000			C	10%	10%	10% 20%	10% 20%	20%	20%	20%	5% 10%	5%	5%	0%
6402992000 –	– – Beach sandals	20%	C	20%		20%	20%		20%					0%
6402991000 –	– – Presented completely knocked down (CKD) or unassembled for the assembly industry	10%	C	10%	10%	10%	10%	10%	10%	10%	5%	5%	5%	0%
6403121000 – 6403129000	– – Presented completely knocked down (CKD) or unassembled for the assembly industry	20%	C	20%	20%	20%	20%	20%	20%	20%	10%	10%	5%	0%
6403199000 – 6403191000	– – Other	20%	C	20%	20%	20%	20%	20%	20%	20%	10% 10%	5% 5%	5%	0% 0%

20%	C	20%	20%	20%	20%	20% 20%	20%	20%	10% 10%	5%	0%
6304110000 6304190000 – – Other	20%	C	20%	20%	20%	20%		20%	20%	10% 10%	5%	0%
HS2017	Description	CET rate		Category	2019 2020	2021	2022	2023	2024	2025	2026	2027	2028	2029
6403201000 –	– Presented completely knocked down (CKD) or unassembled for the assembly industry	10%	C	10%	10%	10%	10%	10%	10%	10%	5%	5%	5%	0%
6403209000	– – Other	20%	C	20%	20%	20%	20%	20%	20%	20%	10%	10%	5%	0%
6403409000	– Other footwear with outer soles of leather:	20%	C	20%	20%		20% 20%	20%	20%	20%	10%	10%	5%	0%
6403401000 –	– Presented completely knocked down (CKD) or unassembled for the assembly industry	10%	C	10%	10%	10%	10%	10%	10%	10%	5%	5%	5%	0%
6403511000 –	– – Presented completely knocked down (CKD) or unassembled for the assembly industry	10%	C	10%	10%	10%	10%	10%	10%	10%	5%	5%	5%	0%
6403519000 –	– – Other	20%	C	20%	20%	20%	20%	20%	20%	20%	10%	10%	5%	0%
6403599000 –	Other footwear:	20%	C	20%	20%	20%	20%	20%	20%	20%	10%	10%	5%	0%
6403591000	– – – Presented completely knocked down (CKD) or unassembled for the assembly industry	10%	C	10%	10%	10%	10%	10%	10%	10%	5%	5%	5%	0%
6403911000	– – – Presented completely knocked down (CKD) or unassembled for the assembly industry	10%	C	10%	10%	10%	10%	10%	10%	10%	5%	5%	5%	0%
6403919000	– – – Other	20%	C	20%	20%	20%	20%	20%	20%	20%	10%	10%	5%	0%

20%	C	20%	20%	20%	20%	20% 20%	20%	20%	10% 10%	5%	0%
6304110000 6304190000 – – Other	20%	C	20%	20%	20%	20%		20%	20%	10% 10%	5%	0%
6403999000 – 6403991000	– – Other – – – Presented completely knocked down (CKD) or unassembled for the assembly industry	20% 10%	C C	20% 10%	20% 10%	20% 10%	20% 10%	20% 10%	20% 10%	20% 10%	10% 5%	10% 5%	5% 5%	0% 0%
6404111000	– – – Presented completely knocked down (CKD) or unassembled for the assembly industry	10%	C	10%	10%	10%	10%	10%	10%	10%	5%	5%	5%	0%
6404119000 –	– – Other	20%	C	20%	20%	20%	20%	20%	20%	20%	10%	10%	5%	0%
6404199000 –	– – Other	20%	C	20%	20%	20%	20%	20%	20%	20%	10%	10%	5%	0%
6404191000	– – – Presented completely knocked down (CKD) or unassembled for the assembly industry	10%	C	10%	10%	10%	10%	10%	10%	10%	5%	5%	5%	0%
6404201000	– – Presented completely knocked down (CKD) or unassembled for the assembly industry	10%	C	10%		10%	10% 10%	10%	10%	10%	5%	5%	5%	0%
6404209000 –	– Other	20%	C	20%	20%	20%	20%	20%	20%	20%	10%	10%	5%	0%
6405109000 –	– Other	20%	C	20%	20%	20%	20%	20%	20%	20%	10%	10%	5%	0%
6405101000 –	– Presented completely knocked down (CKD) or unassembled for the assembly industry	10%	C	10%	10%	10%	10%	10%	10%	10%	5%	5%	5%	0%
6405201000	– – Presented completely knocked down (CKD) or unassembled for the assembly industry	10%	C	10%	10%	10%	10%	10%	10%	10%	5%	5%	5%	0%
6405209000	– – Other	20%		20%	20%	20%		20%	20%	20%	10%		5%

20%	C	20%	20%	20%	20%	20% 20%	20%	20%	10% 10%	5%	0%
6304110000 6304190000 – – Other	20%	C	20%	20%	20%	20%		20%	20%	10% 10%	5%	0%
6405909000	–		C				20%					10%		0%
6405901000 –	– Other – Presented completely knocked down (CKD) or unassembled for the assembly industry	20% 10%	C C	20% 10%	20% 10%	10%	20% 20% 10%	20% 10%	20% 10%	20% 10%	10% 5%	10% 5%	5% 5%	0% 0%
6406100000 –	Uppers and parts thereof, other than stiffeners	10%	B	10%	10%	10%	10%	10%	10%	10%	5%	5%	5%
6406200000	Outer soles and heels, of rubber or plastics			10%	10%		10%	10%			5%	5%	5%	0%
6406901000 – 6406909000 –	– Gaiters, spats and similar articles, and parts thereof – Other	10% 10%	B B	10% 10%	10% 10%	10% 10%	10% 10%	10% 10%	10% 10%	10% 10%	5% 5%	5% 5%	5% 5%	0% 0%
6406902000 –	– Assemblings composed of uppers attached to outer soles made of materials other than metals	10%	B	10%	10%		10%	10%	10%	10%	5%	5%		0%
6501000000		10%	C									5%	5%
HS2017	Description	CET rate	Category	2019	2020	2021	2022	2023	2024	2025	2026	2027	2028	2029
6502000000 nor	Hat-shapes, plaited or made by assembling strips of any material, neither blocked to shape, with made brims, nor lined, nor trimmed	10%	C	10%	10%	10%	10%	10%	10%	10%	5%	5%	5%	0%
6504000000	Hats and other headgear, plaited or made by assembling strips of any material, whether or not lined or trimmed	20%	C	20%	20%	20%	20%	20%	20%	20%	10%	10%	5%	0%

20%	C	20%	20%	20%	20%	20% 20%	20%	20%	10% 10%	5%	0%
6304110000 6304190000 – – Other	20%	C	20%	20%	20%	20%		20%	20%	10% 10%	5%	0%
6505001000	– Hair nets	20%	C	20%	20%	20%	20%	20%	20%	20%	10%	10%	5%	0%
6505009000	– Other	20%	C	20%	20%	20%	20%	20%	20%	20%	10%	10%	5%	0%
6506100000	– Other:	10%	C	10%	10%	10%	10%	10%	10%	10%	5%	5%	5%	0%
6506910000 –	– Of rubber or of plastics	20%	C	20%	20%	20%	20%	20%	20%	20%	10%	10%	5%	0%
6506990000 –	– Of other materials	20%	C	20%	20%	20%	20%	20%	20%	20%	10%	10%	5%	0%
6507000000	Headbands, linings, covers, hat foundations, hat frames, peaks and chinstraps, for headgear	10%	C	10%	10%		10% 10%	10%	10%	10%	5%	5%	5%	0%
6601100000 –	Other:	20%	C	20%	20%	20%	20%	20%	20%	20%	10%	10%	5%	0%
6601910000 –	– Having a telescopic shaft	20%	C	20%	20%	20%	20%	20%	20%	20%	10%	10%	5%	0%
6601990000 –	– Other	20%	C	20%	20%	20%	20%	20%	20%	20%	10%	10%	5%	0%
6602000000	Walking sticks, seat-sticks, whips, riding-crops and the like	20%	C	20%	20%	20%	20%	20%	20%	20%	10%	10%	5%	0%
6603200000 –	Umbrella frames, including frames mounted on shafts (sticks)	10%	C	10%	10%		10%	10%	10%	10%	5%	5%	5%	0%
6603900000 –	Other	10%	C	10%	10%	10%	10% 10%	10%	10%	10%	5%	5%	5%	0%

20%	C	20%	20%	20%	20%	20% 20%	20%	20%	10% 10%	5%	0%
6304110000 6304190000 – – Other	20%	C	20%	20%	20%	20%		20%	20%	10% 10%	5%	0%
6701000000	Skins and other parts of birds with their feathers or down, feathers, parts of feathers, down and articles thereof (other than goods of heading 0505 and worked quills and scapes)	20%	C	20%	20%	20%	20%	20%	20%	20%	10%	10%	5%	0%
6702100000 –	Of plastics	20%	D	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl. Excl.	Excl.	Excl.
6702900000 –	Of other materials	20%	D	Excl.	Excl.	Excl. 20%	Excl. 20%	Excl. 20%	Excl. 20%	Excl. 20%	Excl. 10%	10%	Excl. 5%	Excl. 0%
6703000000	Human hair, dressed, thinned, bleached or otherwise worked; wool or other animal hair or other textile materials, prepared for use in making wigs or the like	20%	C	20%	20%			20%	20%	20%	10%	10%	5%
6704110000 –	– Complete wigs	20%	C	20%	20%	20%	20%			20%				0%
6704190000 –	– Other	20%	C	20%	20%	20%	20%	20%	20%		10%	10%	5%	0%
6704200000 – 6704900000 –	Of human hair Of other materials	20% 20%	C	20% 20%	20% 20%	20%	20% 20% 20%	20% 20%	20% 20%	20%	20% 10%	10% 10%	5% 5%	0% 0%
6801000000	Setts,	10%	B	10%						10%	5%			0%
6802100000	– Other monumental or building stone and articles thereof, simply cut or sawn, with a flat or even surface:	20%	D	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.

20%	C	20%	20%	20%	20%	20% 20%	20%	20%	10% 10%	5%	0%
6304110000 6304190000 – – Other	20%	C	20%	20%	20%	20%		20%	20%	10% 10%	5%	0%
6802210000 –	– Marble, travertine and alabaster	20%	D	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.
680223

Page 320 in PDF

0000	– – Granite	20%	D	Excl.	Excl.		Excl. Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.
6802290000	– Other:	20%	D	Excl.	Excl.		Excl. Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.
6802910000	– – Marble, travertine and alabaster	20%	D	Excl.	Excl.		Excl. Excl.	Excl.	Excl.	Excl.	Excl.	Excl.		Excl. Excl.
6802920000	– – Other calcareous stone	20%	D	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.		Excl. Excl.
6802930000	– – Granite	20%	D	Excl.	Excl.		Excl. Excl.	Excl.	Excl.	Excl.	Excl.		Excl.	Excl. Excl.
6802991000	– – – Steatite	20%	D	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.		Excl.	Excl. Excl.
6802999000	– – – Other	20%	D	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl. Excl.	Excl.	Excl. Excl.
6803000000	Worked slate and articles of slate or of agglomerated slate	20%	D	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.		Excl.	Excl.		Excl.
6804100000 6804210000 –	– Other millstones, grindstones, grinding wheels and the like: – Of agglomerated synthetic or natural diamond	10% 10%	B B	10% 10%	10%	10%	10% 10% 10%	10% 10%	10% 10%	10%	10%	5% 5% 5%	5% 5%	5% 0% 0%
6804220000 –	– Of other agglomerated abrasives or of ceramics	10%	B	10%	10%	10%	10% 10%	10%	10%	10%		5% 5%	5% 0%

0000	– – Granite	20%	D	Excl.	Excl.		Excl. Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.
6802290000	– Other:	20%	D	Excl.	Excl.		Excl. Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.
HS2017	Description	CET rate Category 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 10%	CET rate Category 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 10%	CET rate Category 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 10%	CET rate Category 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 10%	CET rate Category 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 10%	CET rate Category 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 10%	CET rate Category 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 10%	CET rate Category 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 10%	CET rate Category 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 10%	CET rate Category 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 10%	CET rate Category 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 10%	CET rate Category 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 10%	CET rate Category 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 10%
6804230000 –	– Of natural stone	10%	B	10%	10%	10%	10%	10%	10%		5%		5%	0%
6804300000 –	Hand sharpening or polishing stones	10%	B	10%	10%	10%	10%	10%	10%	10%	5%	5% 5%	5%	0%
6805100000 –	On a base of woven textile fabric only	10%	B	10%	10%	10%	10%	10%	10%	10%	5%	5%	5%	0%
6805200000 –	On a base of paper or paperboard only	10%	B	10%	10%	10%		10%	10% 10%	10%	5%	5%	5%	0%
6805300000 – –	On a base of other materials	10%	B	10%	10%	10%	10%	10%	10%	10%	5%	5%	5%	0% 0%

0000	– – Granite	20%	D	Excl.	Excl.		Excl. Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.
6802290000	– Other:	20%	D	Excl.	Excl.		Excl. Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.
6806100000 –	Slag-wool, rock-wool and similar mineral wools (including intermixtures thereof), in bulk, sheets or rolls	10%	B	10%	10%	10%	10%		10%	10% 10%	5%	5% 5%	5%	0%
6806200000	Exfoliated vermiculite, expanded clays, foamed slag and similar expanded mineral materials (including intermixtures thereof)	10%	B	10%	10%	10%	10%	10%	10%	10%	5%		5%
6806900000	– Other	20%	D	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.
6807100000 –	In rolls	20%	D	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.
6807900000 –	Other	20%	B	20%	20%	20%	20%	20%	20%	20%	10%	10%	5%	0%
6808000000	Panels, boards, tiles, blocks and similar articles of vegetable fibre, of straw or of shavings, chips, particles, sawdust or other waste of wood, agglomerated with cement, plaster or other mineral binders	20%	D	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.
6809110000	– Faced or reinforced with paper or paperboard only	20%	D	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.
6809190000	–	20%	D	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.

0000	– – Granite	20%	D	Excl.	Excl.		Excl. Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.
6802290000	– Other:	20%	D	Excl.	Excl.		Excl. Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.
6809900000	– – Other	20%	D	Excl.	Excl.	Excl.	Excl. Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.
6810110000	– Other articles – – Building blocks and bricks	20%	D	Excl.	Excl.	Excl.		Excl.	Excl. Excl. Excl.	Excl. Excl.	Excl. Excl.	Excl. Excl.	Excl.	Excl.
6810190000	– Other articles:	20%	D	Excl.	Excl.	Excl.	Excl.					Excl.	Excl. Excl.	Excl.
6810990000	6810910000 – – Prefabricated structural components for building or civil engineering	20%	D	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.			Excl.
6811401000 –	– Tubes, pipes and tube or pipe fittings for water supply	5%	A	5%	5%	0%			0%		0%			Excl.
6811409000 –	Not containing asbestos:	20%	C	20%	20%	20%	20%	20%	20%	20%	10%	10%	5%	0%
6811810000 6811820000 –	– – Corrugated sheets – Other sheets, panels, tiles and similar articles	20% 20%	D D	Excl. Excl.	Excl. Excl.	Excl. Excl.	Excl. Excl.	Excl.	Excl. Excl.	Excl. Excl. Excl.	Excl. Excl.	Excl. Excl.	Excl.	Excl.
6811891000	– Tubes, pipes and tube or pipe fittings for water supply	5%	A	5%	5%	0%	0%	0%	0%	0%	0%		Excl.	Excl.
6811899000 –	– – Other	20%	C

Page 321 in PDF

	20%	20%				20%		10%	5%	0%
6812800000 –	Other:	20%	D	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.
6812910000 –	– Clothing, clothing accessories, footwear and headgear	20%	D	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.
6812920000 –	– Paper, millboard and felt	20%	D	Excl.	Excl.		Excl. Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.
6812930000 – 6812990000 –	– Compressed asbestos fibre jointing, in sheets or rolls – Other	20% 20%	D	Excl.	Excl. Excl.	Excl.	Excl.		Excl. Excl.	Excl. Excl. Excl. Excl.	Excl.	Excl. Excl.	Excl. Excl.	Excl.
6813200000 –	Not containing asbestos:	10%	D B	Excl. 10%	10%	Excl. 10%	Excl. 10%	10%	10%	10%	Excl. 5%	5%	5%	Excl.
6813810000 –	– Brake						10%		10%	10%	5%			0%
6813890000 –	– Other	10%	B	10%	10%	10%	10%	10%		10%	10% 5%	5%	5%	0%
support 6814900000 –	Other	20%	D	Excl.	Excl.	Excl.	Excl.	Excl.		Excl. Excl.	Excl.	Excl.	Excl.	Excl.
6815100000 –	Non-electrical articles of graphite or other carbon	20%	D	Excl.	Excl.	Excl.	Excl.	Excl.		Excl. Excl.	Excl.	Excl.	Excl.	Excl.
6815200000 –	Other articles:	20%	D	Excl.	Excl.		Excl.				Excl.			Excl.

	20%	20%				20%		10%	5%	0%
6812800000 –	Other:	20%	D	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.
6815910000									Excl.			Excl.
6815990000	Other		D										Excl.
HS2017	Description	CET rate Category 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 Excl.
6901000000 kieselguhr, tripolite or diatomite) or of similar siliceous earths	Bricks, blocks, tiles and other ceramic goods of siliceous fossil meals (for example,	20%	D	Excl.		Excl.	Excl. Excl.	Excl.	Excl.	Excl.	Excl.	Excl. Excl.
6902100000	– Containing, by weight, singly or together, more than 50 %of the elements Mg, Ca or Cr, expressed as MgO, CaO or Cr<sub>2</sub>O<sub>3</sub>	20% Excl.	D	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl. Excl.
6902200000 –	Containing, by weight, more than 50 %of alumina (Al<sub>2</sub>O<sub>3</sub>), of silica (SiO<sub>2</sub>) or of a mixture or compound of these products	20% Excl.	D	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.					Excl.
6902900000 –	Other	20% Excl.	D	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl. Excl.

	20%	20%				20%		10%	5%	0%
6812800000 –	Other:	20%	D	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.
6903100000 –	Containing, by weight, more than 50 %of graphite or other carbon or of a mixture of these products	20% Excl.	D	Excl.	Excl.	Excl. Excl.	Excl.		Excl.	Excl.	Excl.	Excl. Excl.
6903200000 – a	Containing, by weight, more than 50 %of alumina (Al<sub>2</sub>O<sub>3</sub>) or of mixture or compound of alumina and of silica (SiO<sub>2</sub>)	20% Excl.	D	Excl.	Excl.	Excl. Excl.	Excl.		Excl.	Excl.	Excl.	Excl.					Excl.
6903900000 II.	OTHER CERAMIC PRODUCTS	20% Excl.	D	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl. Excl.
69

Page 322 in PDF

04100000 –	Building bricks	20% Excl.	D	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl. Excl.
6904900000 –	Other	20% Excl.	D	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl. Excl.
6905100000 –	Roofing tiles	20% Excl.	D	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl. Excl.
6905900000 –	Other	20% Excl.	D	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl. Excl.
6906000000	Ceramic pipes, conduits, guttering and pipe fittings	20% Excl.	D	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl. Excl.
6907210000 – –	Of a water absorption coefficient by weight not exceeding 0.5%	20% Excl.	D	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.
6907220000 – –	Of a water absorption coefficient by weight exceeding 0.5% but not exceeding 10%	20% Excl.	D	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl. Excl. Excl. Excl.
6907230000 – –	Of a water absorption coefficient by weight exceeding 10%	20% Excl.	D	Excl.	Excl.	Excl. Excl.	Excl.		Excl.	Excl.	Excl.	Excl. Excl.

04100000 –	Building bricks	20% Excl.	D	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl. Excl.
6904900000 –	Other	20% Excl.	D	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl. Excl.
6907300000 –	Mosaic cubes and the like, other than those of subheading 6907.40	20% Excl.	D	Excl.	Excl.	Excl.	Excl.	Excl.		Excl. Excl.	Excl.	Excl. Excl.
6907400000 –	Finishing ceramics	20% Excl.	D	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl. Excl.
6909110000 – –	Of porcelain or china	5% 0%	A	5%	5%	0% 0%	0%		0%	0%	0%	0% 0%
6909120000 – –	Articles having a hardness equivalent to 9 or more on the Mohs scale	5% 0%	A	5%	5%	0%	0%	0%	0%	0%	0%	0% 0%
6909190000 – – Other	5% Other	0% 0% 5%	A A	5% 5% 0% 5%	5%	0% 0%		0%	0%	0% 0%	0%	0% 0%			0%		0%
6909900000 – 6910100000	porcelain or china	0% 20%	D	Excl.	Excl.	Excl.	0%		0%	Excl.	Excl.	Excl.			0%
– Of 6910900000		Excl.		20%	20%		Excl. 20%	Excl.		20%	Excl.	Excl.
6911100000 –	Tableware and kitchenware	20% Excl.	D	Excl.	Excl.	Excl.	Excl.	Excl.		Excl. Excl.	Excl.	Excl. Excl.

04100000 –	Building bricks	20% Excl.	D	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl. Excl.
6904900000 –	Other	20% Excl.	D	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl. Excl.
6911900000 –	Other	20% Excl.	D	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl. Excl.
6912009000 –	Other	20% Excl.	D	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl. Excl.
6912001000 –	Tableware and kitchenware	20% Excl.	D	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl. Excl.
6913100000 – Of	porcelain or china	20% Excl.	D	Excl.	Excl.	Excl.	Excl.		Excl.	Excl. Excl.	Excl.	Excl. Excl.
6913900000 –	Other	20% Excl.	D	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl. Excl.
6914100000 –	Of porcelain or china	20% Excl.	D	Excl.	Excl.	Excl.	Excl.		Excl.	Excl. Excl.	Excl.	Excl. Excl.
6914900000 –	Other Cullet and other waste	20% Excl.	D	Excl. Excl. 10%	10%	Excl. 10%	Excl.	Excl. 10%	10%	Excl. 10%		Excl. Excl. Excl. 5%
7001000000 and scrap of glass; glass in the mass	– Balls	10% 10%	B	10%	10%	10%			Excl.	5%	5%	0%

04100000 –	Building bricks	20% Excl.	D	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl. Excl.
6904900000 –	Other	20% Excl.	D	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl. Excl.
7002100000 7002200000	Tubes:	10% 10%	B	10%	10%			10%	10%	5% 10%	5%	0%			5%
– 7002310000	Of fused quartz or	10% 10%	B			10%	10%	10%	10%		5%	0%			5%
7002390000 – –		20% Excl. Excl.	D	Excl. Excl. Excl.		Excl.	Excl.	Excl.		Excl.		Excl.			Excl.		Excl.
7002320000	Of ×		D
HS2017 Description	CET rate Category 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029	CET rate Category 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029	CET rate Category 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029	CET rate Category 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029	CET rate Category 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029	CET rate Category 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029	CET rate Category 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029	CET rate Category 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029	CET rate Category 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029	CET rate Category 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029	CET rate Category 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029	CET rate Category 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029	CET rate Category 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029

04100000 –	Building bricks	20% Excl.	D	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl. Excl.
6904900000 –	Other	20% Excl.	D	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl. Excl.
7003120000 – – Coloured throughout the mass (body tinted), opacified, flashed or having an absorbent, reflecting or non-reflecting layer	20%	D	Excl.	Excl. Excl.	Excl. Excl.	Excl. Excl.	Excl.	Excl.	Excl. Excl.	Excl.	Excl.	Excl.
7003190000 – – Other	20%	D	Excl.			Excl. Excl. Excl.	Excl. Excl.		Excl.	Excl.	Excl.	Excl.
7003200000 – Wired sheets	20%	D	Excl.	Excl.	Excl.	Excl. Excl.		Excl.	Excl. Excl.	Excl.		Excl. Excl.
7003300000 – Profiles	20%	D	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.		Excl.	Excl.	Excl.
7004200000 – Glass, coloured throughout the mass (body tinted), opacified, flashed or having an absorbent, reflecting or non-reflecting layer	20%	D	Excl.	Excl.	Excl.	Excl. Excl.		Excl.	Excl.	Excl.	Excl. Excl.	Excl.
7004900000 – Other glass	20%	D	Excl.	Excl.	Excl.	Excl. Excl.	Excl.	Excl.	Excl.	Excl.	Excl. 5%	Excl.
7005100000 – Other non-wired glass:	20%	B	20%	20%	20%	20% 20%	20%	20%	10%		10%	0%
7005210000 – – Coloured throughout the mass (body tinted), opacified, flashed or merely surface ground	20%	B	20%	20%	20%	20% 20%		20%	20% 10%	10%	5%	0%

04100000 –	Building bricks	20% Excl.	D	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl. Excl.
6904900000 –	Other	20% Excl.	D	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl. Excl.
7005290000 – – Other	20%	D	Excl.	Excl.	Excl.	Excl. Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl. Excl.
7005300000 – Wired glass	20%	D	Excl.	Excl.	Excl.	Excl. Excl.	Excl.	Excl.	Excl.	Excl.	Excl.
7006000000 Glass of heading 7003, 7004 or 7005, bent, edge-worked, engraved , drilled, enamelled or otherwise worked, but not framed or fitted with other materials	20%	B	20%	20%	20%	20% 20%	20%	20%	10%	10%	5%	0%
7007110000 – – Of size and shape suitable for incorporation in vehicles, aircraft, spacecraft or vessels	20%	D	Excl.	Excl.	Excl.	Excl. Excl.		Excl. Excl.	Excl.	Excl. Excl.	Excl. Excl.	Excl. Excl.
7007190000 – Laminated safety glass: 7007210000 – – Of size and shape suitable for incorporation in vehicles, aircraft, spacecraft or vessels	20% 20%	D B	Excl. 20%	Excl. 20%	Excl. 20%	Excl. Excl. 20% 20%	Excl. 20%	20%	Excl. Excl. 10%	10%	5%	0%
– – Other	20%	D	Excl.	Excl.	Excl.	Excl. Excl.	Excl.		Excl. Excl.	Excl.	Excl.	Excl.
7007290000 glass	20%	D	Excl.	Excl.	Excl.	Excl. Excl.	Excl.		Excl. Excl.	Excl.	Excl.	Excl.
7008000000 Multiple-walled insulating units of and bicycles	10%	B	10%	10%	10%	10% 10%	10%		10% 5%	5%	5%	0%
7009101000 – – For motorcycles 7009109000 – Other:	10%	B	10%	10%	10%	10% 10%	10%	10%	5%	5%	5%	0%
7009910000 – – Unframed	20%	D	Excl.	Excl.	Excl.	Excl. Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.
7009920000 – – Framed	20%	D	Excl.	Excl.	Excl.	Excl. Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.
7010100000 – Ampoules	10%	B	10%	10%	10%	10% 10%	10%		10% 5%	5%	5%	0%
7010200000 – Stoppers, lids and other closures	10%	B	10%	10%	10%	10% 10%	10%	10%	10% 5%	5%	5%	0% 0%

Page 323 in PDF

, drilled, enamelled or otherwise worked, but not framed or fitted with other materials	20%	B	20%	20%	20%	20% 20%	20%	20%	10%	10%	5%	0%
7007110000 – – Of size and shape suitable for incorporation in vehicles, aircraft, spacecraft or vessels	20%	D	Excl.	Excl.	Excl.	Excl. Excl.		Excl. Excl.	Excl.	Excl. Excl.	Excl. Excl.	Excl. Excl.
7010902100 – – – Carboys, bottles and flasks	10%	B	10%	10%	10%	10% 10%	10%	10%	5%	5%	5%
7010902200 – – – Jars, pots and similar containers, including preserving jars	10%	B	10%	10%	10%	10% 10%	10%	10%	5%	5% 5%	5% 5%	0%
7010902900 – – Of a capacity exceeding 0.15 l but not exceeding 0.33 l:	10%	B	10%	10% 10%	10% 10%	10% 10%	10%		10%	5%		0% 0%
7010903100 – – – Carboys, bottles and flasks	10%	B	10%			10% 10%	10%			5% 5%	5%
7010903200 – – – Jars, pots and similar containers, including preserving jars	10%	B	10%	10%	10%	10% 10%	10%		10%	5% 5%	5%	0%
7010903900 – – Of a capacity not exceeding 0.15 l:	10%	B	10%	10%	10%	10% 10%	10%		10%	5% 5%	5%	0%
7010901900 – – Of a capacity exceeding 0.33 l but not exceeding 1 l:	10%	B	10%	10%	10%	10% 10%	10%	10%	5%	5%	5%	0%
7010901200 – – – Jars, pots and similar containers, including preserving jars	10%	B	10%	10%	10%	10% 10%	10%		10%	5% 5%	5%
7010901100 – – – Carboys, bottles and flasks	10%	B	10%	10%	10%	10% 10%	10%	10%		5% 5%	5%	0% 0%
7010904200 – – – Jars, pots and similar containers, including preserving jars	10%	B	10%	10%	10%	10% 10%	10%	10%	5%	5%	5%	0%

, drilled, enamelled or otherwise worked, but not framed or fitted with other materials	20%	B	20%	20%	20%	20% 20%	20%	20%	10%	10%	5%	0%
7007110000 – – Of size and shape suitable for incorporation in vehicles, aircraft, spacecraft or vessels	20%	D	Excl.	Excl.	Excl.	Excl. Excl.		Excl. Excl.	Excl.	Excl. Excl.	Excl. Excl.	Excl. Excl.
7010904100 – – – Carboys, bottles and flasks	10%	B	10%	10% 10%	10% 10%	10% 10%	10%		10% 5%	5%	5%	0%
7010904900 – – – Other	10%	B D	10% Excl.	Excl.		10% 10%	10%		10%	5% 5%	5%	0%
7011100000 – For electric lighting 7011200000 – For cathode ray tubes	20% 20%	D	Excl.	Excl.	Excl. Excl.	Excl. Excl.	Excl.		Excl. Excl.	Excl. Excl. Excl.	Excl. Excl.	Excl. Excl.
7011900000 – Other	20%	D	Excl.	Excl.	Excl.	Excl. Excl. Excl. Excl.	Excl. Excl.	Excl. Excl.	Excl.	Excl.	Excl.	Excl.
HS2017	Description	CET rate Category 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 20% 20%	CET rate Category 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 20% 20%	CET rate Category 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 20% 20%	CET rate Category 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 20% 20%	CET rate Category 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 20% 20%	CET rate Category 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 20% 20%	CET rate Category 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 20% 20%	CET rate Category 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 20% 20%	CET rate Category 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 20% 20%	CET rate Category 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 20% 20%	CET rate Category 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 20% 20%	CET rate Category 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 20% 20%	CET rate Category 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 20% 20%

, drilled, enamelled or otherwise worked, but not framed or fitted with other materials	20%	B	20%	20%	20%	20% 20%	20%	20%	10%	10%	5%	0%
7007110000 – – Of size and shape suitable for incorporation in vehicles, aircraft, spacecraft or vessels	20%	D	Excl.	Excl.	Excl.	Excl. Excl.		Excl. Excl.	Excl.	Excl. Excl.	Excl. Excl.	Excl. Excl.
7013100000 –	Stemware drinking glasses, other than of glass ceramics:	20%	C	20%	20%	20%		20%	20%		10%
7013220000 –	– Of lead crystal	20%	D	Excl.	Excl.	Excl.	Excl.	Excl.		Excl.	Excl. Excl.	10%	5% 0% Excl. Excl. Excl.
7013280000	– Other drinking glasses, other than of glass ceramics:	20%	C	20%	20%	20%	20%	20%	20%	20% Excl.	10%	10% Excl.	5% Excl.	0% Excl.
7013330000 –	– Of lead crystal	20%	D	Excl.	Excl.		Excl. Excl.		Excl.	Excl.	Excl.

Page 324 in PDF

7013370000 – than	Glassware of a kind used for table (other than drinking glasses) or kitchen purposes other of glass ceramics: lead crystal	20%	C	20%	20%		20% 20%	20%		20%	20%	10% 10%	5% 0%
7013410000 –	– Of – Of glass having a linear coefficient of expansion not exceeding 5 × 10<sup>-6</sup> per within a temperature range of 0 °C to 300 °C	20%	C	20%	20%		20% 20%	20%		20%	20% 10%	10%	5%	0%
7013420000	– Kelvin – Other	20%	C	20%	20%		20% 20%	20%	20%	20%	10%	10%	5%	0%
7013490000	glassware: crystal	20%	C	20%	20%		20% 20%	20%		20%	20% 10%	10%	5%	0%
7013910000 –	– Of lead	20%	C	20%	20%	20%	20%	20%	20%		20% 10%	10%	5%	0%
7013990000 – 7014000000	– Other Signalling glassware and optical elements of glass (other than those of heading 7015), not optically worked	20% 20%	C D	20% Excl.	20% Excl.	Excl.	20% 20% Excl.	20% Excl.	Excl.	20% Excl.	20% 10% Excl.	10% Excl.	5% Excl.	0% Excl.
7015100000 –	Glasses for corrective spectacles	5%	A	5%	5%	0%	0%	0%	0%	0%	0%	0%	0%
7015900000 –	Other	20%	D	Excl.	Excl.		Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	0%
7016100000 –	Glass cubes and other glass smallwares, whether or not on a backing, for mosaics or similar decorative purposes Other	20%	D	Excl.	Excl.	Excl.	Excl. Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl. Excl.
7016900000 –		20%	D	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.

7013370000 – than	Glassware of a kind used for table (other than drinking glasses) or kitchen purposes other of glass ceramics: lead crystal	20%	C	20%	20%		20% 20%	20%		20%	20%	10% 10%	5% 0%
7017100000 –	Of fused quartz or other fused silica	5%	A	5%	5%	0%	0%	0%	0%	0%	0%	0%	0%	0%
7017200000 – per	Of other glass having a linear coefficient of expansion not exceeding 5 × 10<sup>-6</sup> Kelvin within a temperature range of 0 °C to 300 °C	5%	A	5%	5%		0% 0%	0%	0%	0%	0%	0%	0%	0%
7017900000 –	Other			10%	10%	10%	10%	10%	10%	10%	5%	5%	5%	0%
7018100000 – smallwares	Glass beads, imitation pearls, imitation precious or semi-precious stones and similar glass	10% 20%	B D	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.
7018200000 –	Glass microspheres not exceeding 1 mm in diameter	20%	D	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.
7018900000 –	Other	20%	D	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.
7019110000 –	– Chopped strands, of a length of not more than 50mm	10%	B	10%	10%		10% 10%	10%	10%	10%	5%	5%	5%	0%
7019120000 –	– Rovings	10%	B	10%	10%	10%	10%	10%	10%	10%	5%	5%	5%	0%
7019190000 7019310000 –	– Mats	20%	D	Excl.	Excl.	Excl.		Excl. Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.

7013370000 – than	Glassware of a kind used for table (other than drinking glasses) or kitchen purposes other of glass ceramics: lead crystal	20%	C	20%	20%		20% 20%	20%		20%	20%	10% 10%	5% 0%
7019320000 –	– Thin sheets (voiles)	20%	D	Excl.		Excl.	Excl. Excl.	Excl.		Excl.	Excl.	Excl.	Excl.	Excl.
7019390000 –	– Other	20%	D	Excl.	Excl.		Excl. Excl.	Excl.	Excl.	Excl.	Excl. Excl.	Excl.	Excl.	Excl.
7019400000 –	Other woven fabrics:	20%	D	Excl.	Excl.	Excl.	Excl.	Excl.		Excl. Excl.	Excl.	Excl.	Excl.	Excl.
7019510000 –	– 30 cm	20%		Excl.	Excl.		Excl.				Excl.	Excl.		Excl.
7019520000 –	Of a width not exceeding – Of a width exceeding 30 cm, plain weave, weighing less than 250 g/m<sup>2</sup>, of	20%	D D	Excl.	Excl.	Excl.	Excl. Excl.	Excl. Excl.	Excl.	Excl.	Excl. Excl.	Excl. Excl.	Excl. Excl.	Excl.
7019590000 –	single yarn not more than 136 tex – Other	20%	D	Excl.	Excl.		Excl. Excl.	Excl.	Excl.		Excl.	Excl. Excl.	Excl.	Excl.
7019900000 –	Other	20%	D	Excl.	Excl.	Excl.	Excl.	Excl.		Excl.	Excl. Excl.		Excl.	Excl. Excl.
7020001000 –	Fishing floats for fishing nets	5%	A	5%	5%	0%	0% Excl.	0%	0%		0% 0%	0%	0%	0%
7020009000 –	Other	20%	D A

Page 327 in PDF

%	B	5%	5%		5% 5%	5% 0%		0%	0% 0%	0%	0%
7207110000 – – Of rectangular (including square) cross-section, the width measuring less than twice the thickness	5%	B	5%	5%	5%	5%	5% 0%	0%	0%	0%	0%	0%
7207120000 – – Other, of rectangular (other than square) cross-section	5%	B	5%	5%	5%	5%	5% 0%	0%	0%	0%	0%	0%
7207190000 – – Other	5%	B	5%	5%	5%	5%	5%	0%	0% 0%	0%	0%	0%
7207200000 – Containing by weight 0.25% or more of carbon	5%	B	5%	5%	5%	5%	5% 0%	0%	0%	0%	0%	0%
7208100000 – Other, in coils, not further worked than hot-rolled, pickled:	5%	B	5%	5%		5% 5%	5%	0%	0%	0% 0%	0%	0%
7208250000 – – Of a thickness of 4.75mm or more	5%	B	5%	5%	5%	5%	5% 0%	0%	0%	0%	0%	0%
7208260000 – – Of a thickness of 3 mm or more but less than 4.75mm	5%	B	5%	5%	5%	5%	5% 0%	0%	0%	0%	0%	0%
7208270000 – Other, in coils, not further worked than hot-rolled:	5%	B	5%	5%	5%	5%	5% 0%	0%	0%	0%	0%	0%
7208360000 – – Of a thickness exceeding 10mm	5%	B	5%	5%	5%	5%	5% 0%	0%	0%	0%	0%	0%
7208370000 – – Of a thickness of 4.75mm or more but not exceeding 10 mm	5%	B	5%	5%	5%	5%	5% 0%	0%	0%	0%	0%	0%
7208380000 – – Of a thickness of 3 mm or more but less than 4.75mm	5%	B	5%	5%	5%	5%	5% 0%	0%	0%	0%	0%	0%
7208390000 – – Of a thickness of less than 3mm	5%	B	5%	5%	5%	5%	5% 0%	0%		0% 0%	0%	0%

%	B	5%	5%		5% 5%	5% 0%		0%	0% 0%	0%	0%
7207110000 – – Of rectangular (including square) cross-section, the width measuring less than twice the thickness	5%	B	5%	5%	5%	5%	5% 0%	0%	0%	0%	0%	0%
7208400000 – Other, not in coils, not further worked than hot-rolled: 7208510000 – – Of a thickness exceeding 10mm	5%	B B	5% 5%	5% 5%	5% 5%	5% 5%	5% 0%	0%	0%	0% 0% 0%	0%	0%
7208520000 – – Of a thickness of 4.75mm or more but not exceeding	10 mm 5%	B	5%	5%	5%	5%	5% 10%	0%	0% 10%	0% 0% 5% 5%	0% 5%	0% 0%
7208530000 – – Of a thickness of 3 mm or more but less than 4.75mm	10%	B	10%	10%	10%	10%	10%		5%	5%	5%
7208540000 – – Of a thickness of less than 3mm	10%	B	10%	10%		10% 10%	10% 10%		10%			0%
7208900000 – Other 7209150000 – – Of a thickness of 3 mm or more	10% 5%	B B	10% 5%	10% 5%	10% 5%	10% 5%	10% 5% 0%	10% 0%	10% 0%	5% 5% 0%	5% 0%	0% 0%
7209160000 – – Of a thickness exceeding 1 mmbut less than 3mm	5%	B	5%	5%		5% 5%	5% 0%	0%	0%	0%	0%	0%
7209170000 – – Of a thickness of 0.5 mmor more but not exceeding	1 mm 5%	B	5%	5%	5%	5%	5% 0%	0%	0%	0%	0%	0%
7209180000 – Not in coils, not further worked than cold-rolled	(cold-reduced): 5%	B	5%	5%	5%	5%	5% 0%		0%	0% 0%	0%	0%
7209250000 – – Of a thickness of 3 mm or more	10%	B	10%				10%	10%	5%	5%	5%	0%
7209260000 – – Of a thickness				10%	10%	10%	10%				5%

%	B	5%	5%		5% 5%	5% 0%		0%	0% 0%	0%	0%
7207110000 – – Of rectangular (including square) cross-section, the width measuring less than twice the thickness	5%	B	5%	5%	5%	5%	5% 0%	0%	0%	0%	0%	0%
exceeding 1 mmbut less than 3mm	10%	B	10%	10%	10%	10%	10% 10%	10%		5% 5%	5%	0%
7209270000 – – Of a thickness of 0.5 mmor more but not exceeding 1 mm	10%	B	10%	10%	10%	10%	10%	10%	10%	5%	5%	0%
7209280000 – – Of a thickness of less than 0.5 mm	10%	B	10%	10%	10%	10%	10% 10%	10%		5% 5%	5%	0%
7209900000 – Other	10% 5%	B B	10%	10%	10%	10%	10%	10% 10%	5%	5%	5%	0%
7210110000 – – Of a thickness of 0.5 mmor more			5%	5%	5%	5%	5%	0% 0%	0%	0%	0%	0%
7210120000 – – Of a thickness of less than 0.5 mm 7210200000 – Plated or coated with lead, including terne-plate	5% 5%	B B	5% 5%	5% 5%	5% 5%	5% 5%	5% 5%	0% 0%	0% 0%	0% 0% 0%	0%	0% 0%
7210300000 – Otherwise plated or coated with zinc:	5%	B	5%	5%	5%	5%	5% 0%	0%	0% 0%	0%	0% 0%	0%
7210410000 – – Corrugated		C		20%	20%	20%	20%			10%	5%	0%
7210491000

Page 329 in PDF

0%	0%	0%	0%	0%	0%
7213919000 – – 7213990000 –	– Other –	5%		5% 5%	5%	5%	5% 5%	5%	5% 0% 0%	0% 0%	0% 0%	0% 0%	0%	0%
7214100000 –	Forged	20%	C	20%	20%	20%	20%	20%	20%	20%		10%	5%	0%
7214200000 –	Containing indentations, ribs, grooves or other deformations produced during the rolling process or twisted after rolling	20%	C	20%	20%	20%	20%	20%	20%	20%	10%	10%	5%	0%
7214300000 –	Other:	20%	C	20%	20%	20%	20%	20%	20%	20%	10%	10%	5%	0%
7214910000 –	– Of rectangular (other than square) cross-section	20%	C	20%	20%	20%	20%	20%	20%	20%	10%	10%	5%	0%
7214990000 – –	Other	20%	C	20%	20%	20%	20%		20% 20%	20%	10%	10%	5%
7215100000 –	Of free-cutting steel, not further worked than cold-formed or cold-finished	20%	C	20%	20%	20%	20%	20%	20%	20%	10%	10%	5%	0%
7215500000 –	Other, not further worked than cold-formed or cold-finished	20%	C	20%	20%	20%	20%	20%	20%	20%	10%	10%	5%	0% 0%
7215900000 –	Other	20%	C	20%	20%	20%	20%	20%	20%	20%	10%	10%	5%	0%
7216100000 – L	or T sections, not further worked than hot-rolled, hot-drawn or extruded, of a height of less than 80 mm:	20%	B	20%	20%	20%	20%		20% 20%	20%	10%	10%	5%	0%
7216210000 –	– L sections	20%	C	20%	20%	20%	20%	20%	20%	20%	10%	10%	5%	0%
7216220000 –	U, I or H sections, not further worked than hot-rolled, hot-drawn or extruded, of a height of	20%	C	20%	20%	20%	20%	20%	20%	20%	10%	10%	5%	0%

0%	0%	0%	0%	0%	0%
7213919000 – – 7213990000 –	– Other –	5%		5% 5%	5%	5%	5% 5%	5%	5% 0% 0%	0% 0%	0% 0%	0% 0%	0%	0%
80 7216310000 – –	mm or more: U sections	20%	B	20%	20%	20%	20%	20%	20%	20%	10%	10%
7216320000 – – I sections	7216320000 – – I sections	20%	C	20%	20%	20%	20%		20%	20%		10% 10% 5%	5%	0% 0%
7216330000 – – H sections	7216330000 – – H sections	20%	C	20%	20%	20%	20%		20% 20% 20%	20%	10%	10%	5%	0%
HS2017 Description	CET rate	Category	2019	2020	2021	2022	2023	2024	2025	2026	2027 2028	2029
7216400000 – L or T sections, not further worked than hot-rolled, hot-drawn or extruded, of a height of 80 mmor more	20%	C	20%	20%	20%	20%	20%	20%	20%	10% 10%	5%		0%
– Angles, shapes and sections, not further worked than cold-formed or cold-finished:	20%	B	20%	20%	20%	20%	20%	20%	20%	10%	10%	5%	0%
7216500000 7216610000 – – Obtained from flat-rolled products	20%	C	20%	20%	20%	20%	20%	20%		20% 10%	10%	5%	0%
7216690000 – Other:	20%	C	20%	20%	20%	20%	20%	20%	20%	10%	10%	5%	0%
7216910000 – – Cold-formed or cold-finished from flat-rolled products	20%	C	20%	20%	20%	20%	20%	20%	20%	10%	10% 5%		0%
7216990000 – – Other	20%	C	20%	20%	20%	20%	20%	20%	20%	10%	10%	5%	0%
7217101000 – – Of a diameter not exceeding 5.5 mm	10%	B	10%	10%	10%	10%	10%	10%	10%	5%	5%	5%	0%

0%	0%	0%	0%	0%	0%
7213919000 – – 7213990000 –	– Other –	5%		5% 5%	5%	5%	5% 5%	5%	5% 0% 0%	0% 0%	0% 0%	0% 0%	0%	0%
7217109000 – – Other	10%	B	10%	10%	10%	10%	10%	10%	10%	5%	5%	5%	0%
diameter not exceeding 5.5 mm	10%	B	10%	10%	10%	10%	10%	10%	10%	5%	5%	5%	0%
7217201000 – – Of a 7217209000 – – Other	10%	B	10%	10%	10%	10%	10%	10%	10%	5%	5%	5%	0%
7217301000 – – Of a diameter not exceeding 5.5 mm	10%	B	10%	10%	10%	10%	10%	10%	10%	5%	5%	5%	0%
7217309000 – – Other 7217901000 – – Of a diameter not exceeding 5.5 mm	10%	B	10%	10%	10%	10%	10%	10%	10%	5%	5%	5%	0%
7218100000 – Other: 7218910000 – – Of rectangular (other than square)	5%	B	5%	5%	5%	5%	5%	0%	0%	0%	0%	0%	0%
cross-section	5%	B	5%	5%	5%	5%	5%	0%	0%	0%	0%	0%	0%
7218990000 – – Other	5%	B	5%	5%	5%	5%	5%	0%	0%	0%	0%	0%	0%
7219110000 – – Of a thickness exceeding 10mm	5%	B	5%	5%	5%	5%	5%	0%	0%	0%	0%	0%	0%
7219120000 – – Of a thickness of 4.75mm or more but not exceeding 10 mm 7219130000 – – Of a thickness of 3 mm or more but less than 4.75mm	5%	B	5%	5%	5%	5%	5%	0%	0%	0%	0%	0%	0%
7219140000 – Not further worked than hot-rolled, not in coils:	5%	B	5%	5%	5%	5%	5%	0%	0%	0%	0%	0%	0%
– – Of a thickness exceeding 10mm	5%	B	5%	5%	5%	5%	5%	0%	0%	0%	0%	0%	0%

0%	0%	0%	0%	0%	0%
7213919000 – – 7213990000 –	– Other –	5%		5% 5%	5%	5%	5% 5%	5%	5% 0% 0%	0% 0%	0% 0%	0% 0%	0%	0%
7219210000 7219220000 – – Of a thickness of 4.75mm or more but not exceeding	5%	B	5%	5%	5%	5%	5%		0%	0%	0%
10 mm 7219230000 – – Of a thickness of 3 mm or more but less than 4.75mm	5%	B	5% 5%	5%	5% 5%	5% 5%	5% 5%	0%	0%	0% 0%	0%
7219310000 – – Of a thickness of 4.75mm or more	5%	B	5%	5%	5%	5%	5%	0%	0%	0%	0%	0%	0%
– – Of a thickness of 3 mm or more but less than 4.75mm	5%								0%			0%
7219320000		B	5%	5%	5%	5%	5%	0%		0%	0%		0%
7219330000 – – Of a thickness exceeding 1 mmbut less than 3mm mm	5%	B B	5%	5% 5%	5% 5%	5% 5%	5% 5%	0% 0%	0% 0%	0% 0% 0%	0%	0%	0% 0%
7219340000 – – Of a thickness of 0.5 mmor more but not exceeding 1	5%		5%									0%
7219350000 – – Of a thickness of less than 0.5 mm	5%	B	5%	5%	5%	5%	5%	0%	0%	0%	0%		0%
– – Of a thickness of 4.75mm or more		B	5%		5%	5%	5%	0%	0%	0%	0%	0%	0%
7220110000	5%	B	5%	5%		5%	5%					0%	0% 0%
7220120000 – – Of a thickness of less than 4.75 mm 7220200000 – Not further worked than cold-rolled (cold-reduced)	5% 5%	B B	5% 5%	5% 5%	5% 5%	5% 5%	5% 5%	0% 0%	0% 0%	0% 0%	0% 0%	0%	0%
7220900000 – Other	5%	B	5%	5%	5%	5%	5%	0%	0%	0%	0%	0%	0%

0%	0%	0%	0%	0%	0%
7213919000 – – 7213990000 –	– Other –	5%		5% 5%	5%	5%	5% 5%	5%	5% 0% 0%	0% 0%	0% 0%	0% 0%	0%	0%
7221000000 Bars and rods, hot-rolled, in irregularly wound coils, of stainless steel		B	5%	5%
7222110000 – – Of circular cross-section	10%	C	10%	10%	10%	10%	10%	10%	0% 10%	5%	5%	5%	0%
7222190000 – – Other	10%	B	10%	10%	10%	10%	10%	10%			5%	5%	0%
7222200000 – Bars and rods, not further worked than cold-formed or cold-finished	10%	B	10%						10%	5%		5%
7219240000 – Not further worked than cold-rolled (cold-reduced): 7219900000 – Other 7222400000 – Angles, shapes and sections	5% 5%	B	5%	5% 5%	5% 5% 10%	5% 10%	5%	0% 0%	0% 0% 10%	0% 0% 0% 0%		0% 0% 0%	0%
– Other bars and rods	10%					10%		10%		5%	5%		0%
7222300000	10%			10%			10%	10%	10%	5%	5%	0% 5%	0%
HS2017	Description	CET rate	Category	2019	2020	2021	2022	2023	2024	2025	2026	2028 2029
7223000000 IV.	OTHER ALLOY STEEL; HOLLOW DRILL BARS AND RODS, OF ALLOY OR NON- ALLOY STEEL	10%	B	10%	10%	10%	10%	10%	10%	10% 5%	2027 5%	5%	0%
7224100000	– Ingots and other primary forms	5%	B	5%	5%	5%	5%	5%	0%	0%	0%	0% 0%	0%
7224900000	– Other	5%	B	5%	5%	5%	5%	5%	0%	0%	0% 0%	0%	0%
7225110000	– – Grain-oriented	5%	B	5%	5%	5%	5%	5%	0%	0%	0%	0% 0%	0%

0%	0%	0%	0%	0%	0%
7213919000 – – 7213990000 –	– Other –	5%		5% 5%	5%	5%	5% 5%	5%	5% 0% 0%	0% 0%	0% 0%	0% 0%	0%	0%
7225190000	– – Other	5%	B	5%	5%	5%	5%	5%	0%	0%	0%	0% 0%	0%
7225300000 –	Other, not further worked than hot-rolled, in coils	5%	B	5%	5%	5%	5%	5%	0%	0%	0%	0% 0%	0%
7225400000 –	Other, not further worked than hot-rolled, not in coils	5%	B	5%	5%	5%	5%	5%	0%	0%	0%	0% 0%	0%
7225500000 –	Other:	5%	B	5%	5%	5%	5%	5%	0%	0%	0%	0% 0%	0%
7225910000 –	– Electrolytically plated or coated with zinc	5%	B	5%	5%	5%	5%	5%	0%	0%	0%	0% 0%	0%
7225920000 –	– Otherwise plated or coated with zinc	5%	B	5%	5%	5%	5%	5%	0%	0%	0%	0% 0%	0%

Page 331 in PDF

20%	5%	5%	20% 0%	20% 0% 0%	10%		0%
7308901000	Equipment for scaffolding, shuttering, propping or pit-propping – – Other:	5%	B	5%	5%	5% 5%	5%	5%	0%	0% 0%	0%	0% 0% 0%	0%
7308909100 –		20%	B	20%	20%	20%	20%	20%	20% 0%	20%	10% 10%	5%	0%
7308909900 –	– – Metallic pipes – – Other	5%	B	5%	5%	5%	5%	5%	0%	0%	0%	0%	0%
7309001000 – Reservoir,	tanks, tubs of a minimum capacity of 50000 l 10%		B	10%	10%	10%	10%	10%	10%	10% 5%	5%	5%	0%
7309009000 –	Other	10%	B	10%	10%	10%	10%	10%	10%	10%	5% 5% 10% 10%	5%	0%
7310100000 – Of	a capacity of less than 50 l:	20%	C	20%	20%	20%	20%	20%	20%	20%	10% 10%	5%	0%
7310210000 – –	Cans which are to be closed by soldering or crimping 20%		B	20%	20%	20%	20%	20%	20%	20%		5%	0%
7310290000 – –	Other	20%	B	20%	20%	20%	20%	20% 20%		20%	10% 10%	10% 5%	0%
7311000000 Containers –	for compressed or liquefied gas, of iron or steel Other:	20%	C	20% 10%	20% 10%	20% 10%	20% 10%	20% 10%	20% 10%	20% 10%	10% 5% 5%	5% 5%	0% 0%
7312101000 –		10%	B	20%	20%	20%	20%	20%	20%	20%	10%
7312109900 – –	– Other 20%		B								10%	5%	0%
7312109100 – –	– Other galvanised steel cables for electricity 10%		B	10%	10%	10%	10%	10%	10%	10%	5% 5%	5%	0%
7312900000 – Other	20%		B	20%	20%	20%	20%	20% 20%		20%	10% 10%	5%	0%

20%	5%	5%	20% 0%	20% 0% 0%	10%		0%
7308901000	Equipment for scaffolding, shuttering, propping or pit-propping – – Other:	5%	B	5%	5%	5% 5%	5%	5%	0%	0% 0%	0%	0% 0% 0%	0%
7313000000 Barbed	wire of iron or steel; twisted hoop or single flat wire, barbed or not, and loosely 20%		B	20%	20%	20%	20%	20%	20%	20%	10%	10% 5%	0%
7314120000 –	twisted double wire, of a kind used for fencing, of iron or steel – Endless bands for machinery, of stainless steel	20%	C	20%	20%	20%	20%	20%	20%	20%	10% 10%	5%	0%
7314140000	– – Other woven cloth, of stainless steel	20%	C	20%	20%	20%	20%	20%	20%	20% 10%	10%	5%	0%
7314190000 – –	Other		C		20%	20%	20%	20%	20%	20%	10% 10%	5%	0%
7314200000	– Other grill, netting and fencing, welded at the intersection:	20% 20%	C	20% 20%	20%	20%		20%		10%	10%	5%	0%
7314310000	– – Plated or coated with zinc	20%	C	20%	20%	20%	20% 20%	20%	20% 20%	20% 20%	10% 10%	5%	0%
7314390000	– Other cloth, grill, netting and fencing:	20%	C	20%	20%	20%	20%	20%	20%	20%	10% 10%	5%	0%
7314410000	– – Plated or coated with zinc	20%	C	20%	20%	20%	20%			20%	10%	5%	0%
7314420000	– – Coated with plastics	20%	C	20%	20%	20%	20%	20% 20% 20%	20%	20% 10%	10% 10%	5%	0%
7314490000	– – Other	20%	C	20%	20%	20%	20%		20%		10% 10%	5%	0%
7314500000	– Expanded metal			20%	20%	20%		20%		20%
7315111000		20%	C				20%	20%	20%	20%	10% 10%	5%	0%

20%	5%	5%	20% 0%	20% 0% 0%	10%		0%
7308901000	Equipment for scaffolding, shuttering, propping or pit-propping – – Other:	5%	B	5%	5%	5% 5%	5%	5%	0%	0% 0%	0%	0% 0% 0%	0%
7315119000 –								10%		20%	10% 10%	5%
HS2017

Page 333 in PDF

20%	20%				0%	0%	0%	0%
– – – – Presented completely knocked down (CKD) or 7321111900	unassembled for the assembly industry 10% B		10% 10%	10%	10% 10%	10%	10% 20%	20%	5% 10%	5%		5%	5%	5%	5%
– – – Other: 7321111100 – – – – Presented completely knocked down (CKD) or	20% B unassembled for the assembly industry 10% B	10% 10% 10% 10%	20%	20%	20% 20%	20%	10%	10%	10% 5%	10% 5%	5%	0% 5%	0%	0% 5%	0% 5%
7321119900 – – – – Other	20% B		20%	20%	20%			20%	10%	10%	5%
of						20%	20%	20%				0%	0%	0%	0%
7321121000 – – – With a maximum two burners	20% D	Excl. Excl.	Excl.		Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.
7321129000 – – – Other	20% D	Excl. Excl. Excl.	20%		20%	Excl.	Excl.	Excl.	Excl. Excl.	Excl. 10%	5%	Excl.	Excl.	Excl.	Excl.
7321190000 – Other appliances:	20% C	20%		20%		20%	20% Excl.	20%	10%		Excl.	0%	0%	0%	0%
7321810000 – – For gas fuel or for both gas and other fuels	20%	D Excl. Excl. Excl.	Excl. Excl.	Excl.	Excl.	Excl.	Excl.		Excl. Excl.	Excl. Excl.		Excl.	Excl.	Excl.	Excl.
7321820000 – – For liquid fuel 7321890000 –	20% D for solid fuel	Excl.	Excl. Excl.				Excl.		Excl. Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.
7321900000 – Parts	10% B		10%	10%				10%		5%	5%

20%	20%				0%	0%	0%	0%
– – – – Presented completely knocked down (CKD) or 7321111900	unassembled for the assembly industry 10% B		10% 10%	10%	10% 10%	10%	10% 20%	20%	5% 10%	5%		5%	5%	5%	5%
7322110000	20%											0%	0%	0%	0%
7322190000	20%								Excl.		Excl.

Page 334 in PDF

					Excl.	Excl.					Excl.
HS2017	Description	CET rate Category 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 Excl.	CET rate Category 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 Excl.	CET rate Category 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 Excl.	CET rate Category 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 Excl.	CET rate Category 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 Excl.	CET rate Category 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 Excl.	CET rate Category 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 Excl.	CET rate Category 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 Excl.	CET rate Category 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 Excl.	CET rate Category 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 Excl.	CET rate Category 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 Excl.	CET rate Category 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 Excl.
7322900000 – Other		20%	D	Excl.	Excl.	Excl.	Excl.			Excl.	Excl.	Excl.	Excl.
7323100000 – Other:		20%	D	Excl.	Excl.	Excl.	Excl.	Excl. Excl.	Excl. Excl.	Excl. Excl.	Excl.	Excl.	Excl.
7323910000 – – Of cast iron, not enamelled		20%	D	Excl. Excl.		Excl.	Excl.	Excl.	Excl.	Excl. Excl.	Excl.	Excl.	Excl.
7323920000 – – Of cast iron, enamelled	20%		D	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl. Excl.	Excl.	Excl.	Excl.
7323930000 – – Of stainless steel	20%		D	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl. Excl.	Excl.	Excl.	Excl.

					Excl.	Excl.					Excl.
7323940000 – – Of iron (other than cast iron) or steel,	enamelled 20%		D	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl. Excl.	Excl.	Excl.	Excl.
7323991000 – – – Galvanised articles	20%		D	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl. Excl.	Excl.	Excl.	Excl.
7323999000 – – – Other		20%	D	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl. Excl.	Excl.	Excl.	Excl.
7324100000 – Baths:		20%	D	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl. Excl.	Excl.	Excl.	Excl.
7324210000 – – Of cast iron, whether or not enamelled		20%	D	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl. Excl.	Excl.	Excl.	Excl.
7324290000 – – Other		20%	D	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl. Excl.	Excl.	Excl.	Excl.
7324901000 – – Enamelled		20%	D	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl. Excl.	Excl.	Excl.	Excl.
7324909000 – – Other		20%	D	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl. Excl.	Excl.	Excl.	Excl.
7324902000 – – Galvanised		20%	D	Excl.	Excl.	Excl.	Excl.	Excl.	Excl. Excl.		Excl.	Excl.	Excl.
7325100000 – Other:	20%		C	20%	20%	20%	20%	20%	20% 20%	Excl. 10%	10%	5%	0%

					Excl.	Excl.					Excl.
7325910000 – – Grinding balls and similar articles for	mills 5%		B	5%	5%	5%	5%	5%	0%	0% 0%	0%	0%	0%
7325991000 – – – Accessories for electrical installations	20%		C	20%	20%	20%	20%	20%	20% 20%	10%	10%	5%	0%
7325999000 – – – Other		20%	C	20%	20%	20%	20%	20%	20%	20% 10%	10%	5%	0% 0%
7326110000 – – Grinding balls and similar articles for	mills	5%	C	5%	5%	5%	5%	5%	0%	0%	0% 0%	0%	0%
7326190000 – – Other		20%	C	20%	20%	20%	20%	20%	20%	20% 10%	10%	5%
7326201000 – – Monofilament rods for tyres	10%		B	10% 20%	10% 20%	10% 20%	10% 20%	10% 20%	10%	10% 5% 20%	10%	5% 5% 5%	0%
7326209000 – – Other 7326909000 – – Other	20%	20%	B C	20%	20%	20%	20%	20%	20% 20%	10% 20% 10%		10% 5%	0% 0%
7326901000 – – Accessories for the transmission of electrical	energy 20%		C	20%	20%	20%	20%	20%	20%	20% 10%	10%	5%	0%
7401000000 Copper mattes; cement copper (precipitated copper)		5%	B	5%	5%	5%	5%	5%	0%	0%	0% 0%	0%	0%
7402000000 Unrefined copper; copper anodes for electrolytic refining	5%		B	5%

Page 336 in PDF

10% 10%	5%	5% 5%	0%
7409310000 –	– In coils 10%		B	10%	10%	10%	10%	10%	10%	5%	5% 5%	0%
7409390000 –	– Other 10%		B	10%	10%	10%	10%	10%	10% 10%	10% 5%	5% 5%	0%
7409400000 –	Of copper-nickel base alloys (cupro-nickel) or copper-nickel-zinc base alloys (nickel silver) 10%		B	10%	10%	10%	10%	10%	10% 10%	5%	5% 5%	0%
7409900000 –	Of other copper alloys 10%		B	10%	10%	10%	10%	10%	10% 10%	5%	5% 5%	0%
7410110000 –	– Of refined copper 10%		B	10%	10%	10%	10%	10%	10% 10%	5%	5% 5%	0%
7410120000 –	Backed: 10%		B	10%	10%	10%	10%	10%	10% 10%	5%	5% 5%	0%
7410210000 –	– Of refined copper 10%		B	10%	10%	10%	10%	10%	10%	5%	5% 5%	0%
7410220000 –	– Of copper alloys	10%	B	10%	10%	10%	10%	10%	10% 10% 10%	5% 10%	5% 5%	0%
7411100000 –	Of copper alloys:	20%	C	20%	20%	20%	20%	20%	20%	20%	10% 5%	0%
7411210000 –	– Of copper-zinc base alloys (brass)	20%	C	20%	20%	20%	20%	20%	20% 20%	10%	10% 5%	0%
7411220000 –	– Of copper-nickel base alloys (cupro-nickel) or copper-nickel-zinc base alloys (nickel silver) 20%		C	20%	20%	20%	20%	20%	20%	20% 10%	10% 5%	0%
7411290000 –	– Other	20%	C	20%	20%	20%	20%	20%	20%	20% 10%	10% 5%	0%
7412100000 –	Of refined copper 20%		C	20%	20%	20%	20%	20%	20% 20%	20% 10%	10% 5%	0%

10% 10%	5%	5% 5%	0%
7409310000 –	– In coils 10%		B	10%	10%	10%	10%	10%	10%	5%	5% 5%	0%
7412200000 –	Of copper alloys 20%		C	20%	20%	20%	20%	20%		20% 10%	10% 5%	0%
7413000000 Stranded	wire, cables, plaited bands and the like, of copper, not electrically insulated	20%	C	20%	20%	20%	20%	20%	20%	20% 10%	10% 5%	0%
7415100000 –	Other articles, not threaded:	20%	C	20%	20%	20%	20%	20%	20%	20% 10%	10% 5%	0%
7415210000 –	– Washers (including spring washers) 20%		C	20%	20%	20%	20%	20%	20%	20% 10%	10% 5%	0%
7415290000 –	Other threaded articles: 20%		C	20%	20%	20%	20%	20%	20%	20% 10%	10% 5%	0%
7415330000 –	– Screws; bolts and nuts 20%							20%		20%	10% 5%	0%
7415390000 –	– Other		C	20%	20%	20%	20%	20%	20%	10% 10%
7418100000 –	Table, kitchen or other household articles and parts thereof; pot scourers and	20%	C	20%	20%	20%	20%	20%		20%	10% 5%	0%
polishing	scouring or pads, gloves and the like 20%		D D	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl. Excl.	Excl. Excl.	Excl.
7419100000 –	Other:	20%	C	20%	20%	20%	20%	20%	20%	20% 10%	10% 5%	0%
7419910000 –	– Cast, moulded, stamped or forged, but not further worked 20%		C	20%	20%				20%	10%	10% 5%	0%
7419991000 –	– – Reservoirs, tanks and other containers	20%	C	20%	20% 20%	20%	20% 20%	20% 20%		20% 10%	10% 5%	0%

10% 10%	5%	5% 5%	0%
7409310000 –	– In coils 10%		B	10%	10%	10%	10%	10%	10%	5%	5% 5%	0%
7419992000 –	– – Accessories for the transmission of electrical energy	20%	C	20%	20%	20%	20%	20%	20% 20%	20% 20% 10%	10% 5%	0%
7419999000 –	– – Other	20%	C	20%	20%	20%	20%	20%	20%	10%	10% 5%	0%
7501100000 –	Nickel mattes	5%	B	5%	5%	5%	5%	5% 0%	20%	0% 0%	0% 0%	0%
7501200000 –	Nickel oxide sinters and other intermediate products of nickel metallurgy	5%	B	5%	5%	5%	5%	5%	0% 0%	0%	0% 0%	0%
7502100000	– Nickel, not alloyed	5%	B	5%	5%	5%	5%	5%	0% 0%	0%	0% 0%
7502200000 –	Nickel alloys	5%	B	5%	5%	5%			0%			0%
7503000000							5%	5%	0%	0% 0%

Page 338 in PDF

	10%	10%	0%		0%			0%	0%
		A	5%	5%				0%			0%	0%	0%
7606919100 – – – – Painted, coated or varnished 7606929900 – – – – Other	5% 5%	A	5%	5%	0% 0%	0% 0%	0%	0%	0%	0% 0%	0%	0%
7606929100 – – – – Painted,	5%	A	5%		0%	0%	0%	0%	0%	0%	0% 0%	0% 0%	0% 0%
coated	10% B 20%		5%	5%	0%	0%	0%	0%	0%	0%	0%	0%	0%
or varnished 7606921000 – – – Other: 7607110000 – – Rolled but not further worked		A A	20% 10%	20% 10%	10%	10%	10%	5%	5% 10%	5% 5%	5%	5%	0% 0% 0%
aluminium alloys: 7607191000 – –	10% 10%	B	10%	10%			10%	10%	10%	5%	5%	5%
7607199000	5% D Excl.		10%	Excl.	10%		10%	10%			0%	5% 0% 5%
7607201000 –	10%	B	10%	10%	10%	10%		10%		0%	5%		0% 0%
7607209000 –		B		10%	10%	10% 10%	10%		10%		Excl. 0%
7605190000 – Of		B	10%					10%
– – – Other – Printed – Printed Of 7608200000 – Of aluminium alloys	10% 10%	D			Excl.	10% 10% Excl.	10% Excl.	10% Excl.	10% 10% Excl.	5% Excl.	5% 5% Excl.	Excl.	Excl.
Other 7608100000 – aluminium, not alloyed	Excl. 20% Excl. Excl.		Excl.		10% Excl.	10% Excl.	10% Excl.	10% 10% Excl. Excl.		Excl.	Excl. Excl.		Excl.

	10%	10%	0%		0%			0%	0%
		A	5%	5%				0%			0%	0%	0%
HS2017	Description CET	rate Category	2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl.	2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl.	2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl.	2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl.	2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl.	2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl.	2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl.	2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl.	2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl.	2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl.	2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl.	2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl.	2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl.	2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl.	2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl.	2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl.	2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl.	2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl.	2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl.	2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl.

	10%	10%	0%		0%			0%	0%
		A	5%	5%				0%			0%	0%	0%
7609000000 Aluminium tube or pipe fittings (for example, couplings,	elbows, sleeves) 20%	D
7610100000 – Doors, windows and their frames and thresholds	for doors 20%	D	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl. Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.
7610900000 – Other	20%	D	Excl.	Excl.	Excl.	Excl.	Excl. 10%	Excl.	Excl.	Excl. Excl.				Excl.
7611000000 compressed or liquefied gas), of a capacity exceeding insulated, but not fitted with mechanical or thermal	300 l, whether or not lined or heat- equipment 20%	A	20% 20%		10%	10%		5%	5%	0%	0%	0%	0%	0%	0%	0%	0%	0%	0%	0%	0%	0%
7612100000 – Collapsible tubular containers	20%	D	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.

Page 339 in PDF

Excl.	Excl.	Excl.
7612901000 – – Cans	10%	D	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.
7612909000 – – Other	20%	D	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.
7613000000 Aluminium containers for compressed or liquefied gas	20%	A	20%	20%	10%	10%	10%	5%	5%	0%	0%	0%	0%	0%	0%	0%	0%	0%	0%	0%	0%	0%
7614100000 – With steel core	20%	D	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.
7614901000 – – Aluminium neutral conductors with lead waterproof	casing 10%	B	10%	10%	10%	10%	10%	10%	10%	5%	5%	5%	0%	0%	0%	0%	0%	0%	0%	0%	0%	0%
7614909000 – – Other	20%	B	20%	20%	20%	20%	20%	20%	20%	10%	10%	5%	0%	0%	0%	0%	0%	0%	0%	0%	0%	0%
7615101000 – – Pot scourers and scouring or polishing pads,	gloves and the like 20%	D	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.

Excl.	Excl.	Excl.
7612901000 – – Cans	10%	D	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.
7615109000 – – Other	20%	D D	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.
7615200000 – Sanitary ware and parts thereof	20%		Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl. Excl.	Excl.	Excl. Excl.	Excl. Excl.	Excl. Excl.	Excl. Excl.	Excl. Excl.	Excl. Excl.	Excl. Excl.	Excl. Excl.	Excl. Excl.	Excl. Excl.	Excl. Excl.
7616100000 – Other:	20%	D	Excl.	Excl.	Excl.	Excl.	Excl.	Excl. Excl.		Excl.	Excl.		Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.
7616910000 – – Cloth, grill, netting and fencing, of aluminium wire	20%	D	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.		Excl.	Excl. Excl.	Excl. Excl.	Excl. Excl.	Excl. Excl.	Excl. Excl.	Excl. Excl.	Excl. Excl.	Excl. Excl.	Excl. Excl.	Excl. Excl.

Excl.	Excl.	Excl.
7612901000 – – Cans	10%	D	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.
7616999000 – – – Other	20%	D	Excl.	Excl.	Excl.	Excl.	Excl.	Excl. Excl.	Excl.	Excl. Excl. Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.
7616991000 – – – Accessories for the transmission of electrical 7801100000 – Other:	energy 20% 5%	D B	Excl. Excl. 5%	5%	Excl. 5%	Excl. 5%	Excl. 5%	Excl. 0%	0%	0%	0%	0%	0%	0%	0%	0%	0%	0%	0%	0%	0%	0%
7801910000 – – Containing by weight antimony as the principal other element	5%	B	5%	5%	5%	5%	5%	0%	0%	0%	0%

Page 341 in PDF

B	20%		20%		5%	20%					0%	0%	0%	0%	0%	0%	0%	0%	0%	0%
7904000000 Zinc bars, rods, profiles and wire	20%	C		20%		20%	20%		20%	10%	10%	5%	0%	0%	0%	0%	0%	0%	0%	0%	0%	0%
7905000000 Zinc plates, sheets, strip and foil	10%	B C	10%	10% 20%	10%	10%	10% 20%	10%	10% 20%	10%	5%	5%	0%	0%	0%	0%	0%	0%	0%	0%	0%	0%
7907001000 – Articles of zinc other than squares or rectangles	(zinc pastilles) 20%		20%		20%	20%		20%			10%	5%	0%	0%	0%	0%	0%	0%	0%	0%	0%	0%
7907009000 – Other	20%	C	20%		20%			20%	20%		10%	5%	0%	0%	0%	0%	0%	0%	0%	0%	0%	0%
8001100000 –	5%			20%		20%	20%					0%	0%	0%	0%	0%	0%	0%	0%	0%	0%	0%
8001200000 – Tin alloys		B					5%	0%
Tin,				5%				0%
not alloyed		B			5%		5%		0%

Page 342 in PDF

0%
HS2017	Description	CET rate	Category	2019	2020	2021	2022	2023	2024	2025	2026	2027	2028	2029	2029	2029	2029	2029
8002000000	Tin waste and scrap	5%	B	5%	5%	5%	5%	5%	0%	0%	0%	0%		0%	0%	0%	0%	0%
8003000000	Tin bars, rods, profiles and wire	20%	C	20%	20%	20%	20%	20%	20%	20%	10%	10%	5%	0%	0%	0%	0%	0%
8007000000	Other articles of tin	20%	C	20%	20%	20%	20%	20%	20%	20%	10%	10%	5%	0%	0%	0%	0%	0%
8101100000	– Other:	5%	B	5%	5%	5%		5% 5%	0%	0%	0%	0%	0%	0%	0%	0%	0%	0%
8101940000 8101960000	– – Unwrought tungsten, including bars and rods obtained simply by sintering – – Wire	5% 10%	B B	5% 10%	5% 10%	5% 10%	5% 10%	5% 10%	0% 10%	0% 10%	5%	5%	5%	0%	0%	0%	0%	0%
8101970000		5%	B	5%	5%	5%	5%	5%	0%	0%	0%	0%	0%	0%	0%	0%	0%	0%
8101991000	sheets, strip and foil	10%							10%	10%	5%
8101999000	– – – Other	20%	C	20%	20%	20%	20%	20%	20%	20%	10%	10%	5%	0%	0%	0%	0%	0%
8102100000	– Other: – Unwrought molybdenum, including bars and rods obtained simply by	5% 5%	B	5% 5%	5% 5%	5% 5%	5% 5%	5% 5%	0% 0%	0% 0%	0%	0%	0%	0%	0%	0%	0%	0%

0%
8102940000 8102950000	– sintering – – Bars and rods, other than those obtained simply by sintering, profiles, plates, sheets, strip and foil	10%	B B	10%	10%	10%	10%	10%	10%	10%	5%	5%	5%	0%	0%	0%	0%	0%
8102960000	– – Wire	10%	B	10%	10%	10%	10%	10%	10%	10%	5%	5%	5%	0%	0%	0%	0%	0%
8102970000	– – Waste and scrap	5%	B	5%	5%	5%	5%	5%	0%	0%	0%	0%	0%	0%	0%	0%	0%	0%
8102990000	– – Other	20%	C	20%	20%	20%	20%	20%	20%	20%	10%	10%	5%	0%	0%	0%	0%	0%
8103200000	– Unwrought tantalum, including bars and rods obtained simply by sintering; powders	5%	B	5%	5%	5%	5%	5%	0%	0%	0%	0%	0%	0%	0%	0%	0%	0%
8103300000	– Waste and scrap	5%	B	5%	5%	5%	5%	5%	0%	0%	0%	0%	0%	0%	0%	0%	0%	0%
8103900000	– Other	20%	C	20%	20%	20%	20%	20%	20%	20%	10%	10%	5%	0%	0%	0%	0%	0%
8104110000	– – Containing at least 99.8 %by weight of magnesium	5%	B	5%	5%	5%	5%	5%	0%	0%	0%	0%	0%	0%	0%	0%	0%	0%
8104190000	– – Other	5%	B	5%	5%	5%	5%	5%	0%	0%	0%	0%	0%	0%	0%	0%	0%	0%
8104200000	– Waste and scrap	5%	B	5%	5%	5%	5%	5%	0%	0%	0% 0%	0%	0%	0%	0%	0%	0%	0%

0%
8104300000 8104900000	– Raspings, turnings and granules, graded according to size; powders – Other	5% 20%	B C	5% 20%	5% 20%	5% 20%	5% 20%	5% 20%	0% 20%	0% 20%	10%	10%	5%	0%	0%	0%	0%	0%
8105200000	– Cobalt mattes and other intermediate products of cobalt metallurgy; unwrought cobalt; powders	5%	B	5%	5%	5%	5%	5%	0%	0%	0%	0%	0%	0%	0%	0%	0%	0%
8105300000 8105900000	– Other	5%	B	5%	5%	5%						0%
8106000000						20%	5%	5%	0% 20%	0% 20%	0%		0%	0%	10%	10%	5%	0%
8107200000	– Unwrought cadmium; powders	5%	B	5%	5%	5%		5%	0%	0%	0%		0%	0%	0%	0%	0%	0%
8107300000	– Waste and scrap	5%	B	5%	5%	5%	5%	5%	0%	0%	0%	0%	0%	0%	0%	0%	0%	0%
8107900000 8108200000	– Other Unwrought titanium; powders	20% 5%	B	20%	20%	20%	5%	5%	0%	0%	0%	10%	0%	0%	0%	0%	0%	0%
8108300000	– Waste and scrap	5%	B	5%	5%	5%	5%	5%	0%	0%	0%	0%	0%	0%	0%	0%	0%	0%
8108900000 8109200000	– Other – Unwrought zirconium; powders	20% 5%	C B	20% 5%	20% 5%	20% 5%	20% 5%	20% 5%	20% 0%	20% 0%	0%	0%	0%	0%	0%	0%	0%	0%
8109300000	– Waste	5%		5%	5%	5%	5%	5%	0%		0%	0%	0%

0%
8109900000	and scrap – Other	20%	B C	20%	20%	20%	20%	20%	20%	0% 20%	10%	10%	5%	0%	0%	0%	0%	0%
8110100000	– Unwrought antimony; powders	5%	B	5%	5%	5%	5%	5%	0%		0%	0%	0%	0%	0%	0%	0%	0%
8110200000	Waste and scrap		B	5%	5%	5%				0%		0%		0%	0%	0%	0%	0%
8110900000			C				5%	5%	0%
8111000000	Manganese and articles thereof, including waste and scrap	20%	C	20%	20%	20%	20%	20%	20%	20%	10%	10%		5%				0%
HS2017	Description	CET rate	Category	2019	2020	2021	2022	2023	2024	2025 2026		2027 2028	2029
8112120000	Unwrought; powders	5%	B	5%	5%	5%	5%	5% 0%	0%	0%	0% 0%	0%
8112130000	– – – – Waste and scrap	5%	B	5%	5%	5%	5%	5%	0% 0%	0%	0%	0%	0%
8112190000	– Chromium:	20%	C	20%	20%	20%	20%	20%	20%	20% 10%	10%	5%	0%
8112210000	– – Unwrought; powders	5%	C	5%	5%	5%	5%	5%	0%	0%	0%	0% 0%	0%
8112220000	– – Waste and scrap	5% C		5%	5%	5%	5%	5%	0%	0% 0%	0%	0%	0%
8112290000	– Thallium:	20% C		20%	20%	20%	20%	20%	20%	20% 10%	10%	5%	0%
8112510000 –	– Unwrought; powders	5%	B	5%	5%	5%	5%	5%	0%	0% 0%	0%	0%	0%

0%
8112520000	– – Waste and scrap	5%	B	5%	5%	5%	5%	5%	0%	0% 0%	0%	0%	0%
8112590000	– Other:	20% B		20%	20%	20%	20%	20%	20%	20% 10%	10%	5%	0%
8112920000 – –	waste and scrap; powders	5%	C	5%	5%	5%	5%	5%	0%	0% 0%	0%	0%	0%
8112990000 –	Unwrought;	20%	C	20%	20%	20%	20%	20%	20%	20% 10%	10%	5%	0%
8113000000	– Other Cermets and articles thereof, including waste and scrap	20%	C	20%	20%	20%	20%	20%	20%	20% 10%	10%	5%	0%
8201109000 – – Other		20% C		20%	20%	20%	20%	20%	20%	20% 10%	10%	5%	0%
8201101000 – –		10%	C	10%	10%	10%	10%	10%	10%	10% 5%	5%	5%	0%
8201301000 – –	Blanks Blanks	10%	C	10%	10%	10%	10%	10%	10%	10% 5%	5%	5%	0%
8201309000 – –	Other	20%	C	20%	20%	20%	20%	20%	20% 10%	20%	10% 10%	5%	0%
8201401000	– – Blank matchets	10%	C	10%	10%	10%	10%	10%		10%	5% 5% 5% 5%	5%	0%
8201402000 – – Blank	axes, bill hooks and other similar hewing tools	10%	C	10%	10%	10%	10%	10%	10%	10%	10%	5% 10% 5%	0% 0%
8201409000 – – Other		20% C		20%	20%	20% 10%	20%	20% 10%	20% 10%	20% 10%	5%	5%	0%
8201501000 – – Blanks 8201509000 – – Other		10% 20%	C C	10% 20%	10% 20%	20%	10% 20%	20%	20%	20% 10%	5%		0%
8201601000 – – Blanks		10%	C	10%	10%	10%	10%	10%	10%	10%	5% 5%	10% 5% 5%	0%

0%
8201609000 – –	Other – Other	20%	C	20%	20%	20%	20%	20%	20%	20%	10% 10%	5%	0%
8201909000 –		20%	C	20%	20%	20%	20%	20%	20%	20%	10% 10%	5%	0%
8201901000 – –	Blanks	10%	C	10%	10%	10%	10%	10%	10%	10%	5% 5%	5%	0%
8202100000 –	Handsaws	20% C		20%	20%	20%	20%	20%	20%	20%	10% 10%	5%	0%
8202200000	– Circular saw blades (including slitting or slotting saw blades):	10% B		10%	10%	10%	10%	10%	10%	10%	5% 5%	5%	0%
8202310000 – –	With working part of steel	10% B		10%	10%	10%	10%	10%	10%	10%	5% 5%	5%	0%
8202390000 –	– Other, including parts	10% B		10%	10%	10%	10%	10%	10%	10%	5% 5%	5%	0%
8202400000	– Other saw blades:	10%	B	10%	10%	10%	10%	10%	10%	10%	5% 5%	5%	0%
8202910000 – –	Straight saw blades, for working metal	10%	B	10%	10%	10%	10%	10%	10%	10%	5% 5%	5%	0%
8202990000 –	– Other	10%	B	10%	10%	10%	10%	10%	10%	10% 5%	5%	5%	0%
8203100000 –	Files, rasps and similar tools	20%	C	20%	20%	20%	20%	20%	20%	20% 10%	10% 5%		0%
8203200000	Pliers (including cutting pliers), pincers, tweezers and similar tools	10%		10%	10%	10%					5% 5%		0%
– 8203300000 –	Metal-cutting shears and similar tools	10%	B	10%	10%	10%	10% 10%	10% 10%	10% 10%	10%	5% 5%	5%	0%
8203400000 –	Pipe-cutters, bolt croppers, perforating punches and similar tools	10%	B B	10%	10%	10%	10%	10%	10%	10% 10%	5% 5%	5% 5%	0%

0%
8204110000 – –	Non-adjustable	20%	C	20%	20%	20%	20%	20%			10% 10%	5%	0%
8204120000	Adjustable	20%	C	20%	20%	20%	20%	20%	20%	20%		5%	0%
– – 8204200000	Interchangeable spanner sockets, with or without handles	20%	C	20%		20%		20%		20%	10% 10%
– 8205100000		10%			20%		20%	20%	20%	20%	10% 10%	5%	0%
8205200000 – Hammers	and sledge hammers Planes, chisels, gouges and similar cutting tools for working wood	10%	B	10%	10%	10%	10%	10%	10%	10%	5% 5%	5%	0%
8205300000 –		10%		10%	10%	10%		10%			5% 5%		0%
HS2017	Description	CET rate Category 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029	CET rate Category 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029	CET rate Category 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029	CET rate Category 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029	CET rate Category 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029	CET rate Category 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029	CET rate Category 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029	CET rate Category 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029	CET rate Category 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029	CET rate Category 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029	CET rate Category 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029	CET rate Category 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029
8205400000 –	Other hand tools (including glaziers' diamonds):	20%	C	20%	20%	20%	20%	20%	20%	20%	10%	5% 0%
8205511000 – –	– Flat irons, non-electric	20%	D	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	10% Excl.	Excl. Excl.	Excl.

0%
8205519000 –	– – Other	20%	D	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl. Excl. 10%		Excl. Excl.
8205590000	– – Other	20%	C	20%	20%	20%	20%	20%	20%	20%		10% 5%	0%
8205600000 – 8205700000 – Vices,	Blowlamps clamps and the like	10% 20%	B C	10% 20%	10% 20%	10% 20%	10% 20%	10% 20%	10% 20%	10% 20%	5% 10% 10%	5% 5% 5%	0% 0%
8205900000 –	Other, including sets of articles of two or more subheadings of this heading		C	20%	20%	20%

Page 343 in PDF

20%	20%	20%	20%	10% 10%	5%	0%
8206000000	of two or more of headings 8202 to 8205, put up in sets for retail sale	20%		10%	10%	10%	10%	10%	10%	10%	5%	5%	0%
8207130000 – –	With working part of cermets	10%	B	10%	10%	10%	10%	10%	10%	10%	5% 5%	5%	0%
8207190000 –	– Other, including parts	10%	B	10%	10%	10%	10%	10%	10%	10%	5% 5%	5%	0%
8207200000	– Dies for drawing or extruding metal	10%	B	10%	10%	10%	10%	10%	10%	10%	5% 5%	5%	0%
8207300000	– Tools for pressing, stamping or punching	10%	B B	10% 10%	10%	10%	10%	10% 10%	10% 10%	10%	5% 5%	5%	0%
8207500000	– Tools for drilling, other than for rock-drilling	10%	B	10%		10%	10%	10%	10%		5% 5%	5%	0%
8207700000	8207600000 – Tools for boring or broaching – Tools for milling	10% 10%	B B	10% 10%	10% 10%	10%	10%	10%	10% 10%	10% 10%	5% 5% 5%	5% 5%	0% 0%
8207800000	– Tools for turning	10%	B	10%	10%	10%	10%	10%	10%	10%	5% 5% 5%	5%	0%
8207900000	– Other interchangeable tools	20%	B	20%	20%	20%	20%	20%	20%	20%	10%	10% 5%	0%
8208100000	– For metalworking	10%	B	10%	10%	10%	10%	10%	10%	10%	5%	5% 5%	0%
8208200000	–	10%	B	10%	10%	10%	10%	10%	10%	10%	5%	5%	0%
8208300000 –	For woodworking or for machines used by the food industry	10%	B	10%	10%	10%	10%	10%	10%	10%	5% 5% 5%	5%	0%
8208400000 –	For kitchen appliances horticultural or forestry machines	10%	B	10%	10%	10%	10%	10%	10%	10%	5%	5% 5%	0%

20%	20%	20%	20%	10% 10%	5%	0%
8206000000	of two or more of headings 8202 to 8205, put up in sets for retail sale	20%		10%	10%	10%	10%	10%	10%	10%	5%	5%	0%
8208900000	For agricultural, – Other	10%	B	10%	10%	10%	10%	10%	10%	10%	5% 5%	5%	0%
8209000000	Plates, sticks, tips and the like for tools, unmounted, of cermets	20%	C	20%	20%	20%	20%	20%	20%	20%	10% 10%	5%	0%
8210000000	Hand-operated mechanical appliances, weighing 10 kg or less, used in the preparation, conditioning or serving of food or drink	10%	B	10%	10%	10%	10%	10%	10%	10%	5% 5%	5%	0%
8211100000	– Other:	20%	D	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl. Excl.	Excl.	Excl.
8211910000	– – Table knives having fixed blades	20%	D	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl. Excl.	Excl.	Excl.
8211920000	– – Other knives having fixed blades	20%	D	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl. Excl.	Excl.	Excl.
8211930000 –	– Knives having other than fixed blades	20%	D	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl. Excl.
8211940000	– – Blades	20%			20%	20%	20%	20%	20%	20%	10%	10%	5% 0%
8211950000	– – Handles of base metal	20%	C C	20% 20%	20%	20%	20%	20%	20%	20%	10% 10%	5%	0%
8212100000	– Razors	20%	D	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl. Excl.		Excl. Excl.

20%	20%	20%	20%	10% 10%	5%	0%
8206000000	of two or more of headings 8202 to 8205, put up in sets for retail sale	20%		10%	10%	10%	10%	10%	10%	10%	5%	5%	0%
8212200000 –	Safety razor blades, including razor blade blanks in strips	20%	D	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl. Excl.	Excl.
8212901000 8212909000	– – Razor heads for industries	10%	B	10%	10%	10%	10%	10%	10%	10%	5%	5% 5%	0%
8213000000	Scissors, tailors' shears and similar shears, and blades therefor	10%	B	10%	10%	10%	10%	10%	10%	10%	5%	5% 5%	0%
8214100000	– Paperknives, letter openers, erasing knives, pencil sharpeners and blades therefor	20%	D	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl. Excl.	Excl.
8214200000	– Manicure or pedicure sets and instruments (including nail files)	10%	B	10%	10%	10%	10%	10%					0%
8214900000	Other	20%	C	20%					10%	10%	5%	5% 5%
8215200000 –	Other:

Page 344 in PDF

20%	D	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl. Excl.	Excl.	Excl.
HS2017	Description	CET rate Category	CET rate Category	2019	2020	2021	2022	2023	2024	2025	2026	2027 2028	2029
8215910000	– – Plated with precious metal	20%	D	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.
8215990000	– – Other	20%	D	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl. Excl. Excl.	Excl.
8301100000	– Padlocks	20%	B	20%	20%	20%	20%	20%	20%	20%	10% 10%	5%	0%
8301200000	– Locks of a kind used for motor vehicles	20%	C	20%	20% 20%	20%	20%	20%	20%	20%	10%	10% 5%	0%
8301300000 8301400000	– Locks of a kind used for furniture – Other locks	20% 20%	C B	20% 20%	20%	20% 20%	20% 20%	20% 20%	20% 20%	20% 20%	10% 10%	10% 5% 10% 5%	0% 0%
8301500000	– and frames with clasps, incorporating locks		C		20%	20%	20%	20%	20%	20%	10%	10% 5%	0%
8301600000	Clasps –	20%	B	20% 10%	10%	10%	10%	10%	10%	10%	5% 5%	5%	0%
8301700000	Parts –	10%	C	20%	20%	20%	20%	20%	20%	20%		5%	0%
8302100000	– Hinges	20%	C	20%		20%	20%	20%	20%	20%	10% 10%	5%	0%
8302200000	– Castors	20%	C	20%	20%	20%	20%	20% 20%	20% 20%	20%	10%	10% 5%	0%
8302300000	– Other mountings, fittings and similar articles:	20%	C C	20% 20%	20% 20%	20% 20%	20% 20%	20%	20%	20%	10%	10% 5%	0%

20%	D	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl. Excl.	Excl.	Excl.
8302410000 8302420000	– – Suitable for buildings	20%	C	20%	20%	20%	20%	20%		20%	10%	10% 5%	0%
8302490000	– – Other, suitable for furniture Other	20% 20%	C	20%	20%	20%	20%	20%	20%	20%	10%	10% 5% 10% 5%	0%
8302500000	– – – Hat-racks, hat-pegs, brackets and similar fixtures	20%	C	20%	20%	20%	20%	20%	20% 20%	20% 20%	10%	10% 5%	0% 0%
8302600000	– Automatic door closers	20%	C	20%	20%	20%	20%	20%	20%	20%	10% 10%	10% 5%	0%
8303000000	Armoured or reinforced safes, strongboxes and doors and safe deposit lockers for strong-	20%	C	20%	20%	20%	20%	20%	20%	20%	10%	10% 5%	0%
8304000000	Filing cabinets, card-index cabinets, paper trays, paper rests, pen trays, office-stamp stands and similar office or desk equipment, of base metal, other than office furniture of heading 9403	20%	C	20%				20%	20%	20%	10%		0%
8305100000	– Fittings for loose-leaf binders or files	20%	C	20%	20%	20%	20%				10%	10% 5%
8305200000 8305900000	– Staples in strips	20%	C	20%	20%	20%	20%	20%	20%	20%	10%	5%	0%
8306100000	– Other, including parts	20%	C	20% 20%	20% 20%	20% 20%	20%	20%	20%	20%	10%	10% 5%	0%
8306210000	– – Plated with precious metal	20%	D	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl. Excl.	Excl.
8306290000	– – Other	20%	D	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl. Excl.	Excl.	Excl.

20%	D	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl. Excl.	Excl.	Excl.
8306300000	– Photograph, picture or similar frames; mirrors	20%	D	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl. Excl.	Excl.	Excl.
8307101000	– – Cable sheaths	20%	C	20%	20%	20%	20%	20%	20%	20%	10% 10%	5%	0%
8307109000	– – Other	20%	C	20%	20%	20%	20%	20%	20%	20%	10%	10% 5%	0%
8307900000	– Of other base metal	20%	C	20%	20%	20%	20%	20%	20%	20%	10%	10% 5%	0%
8308100000	– Hooks, eyes and eyelets	10%	B	10%	10%	10%	10%	10%	10%	10%	5% 5%	5%	0%
8308200000	– Tubular or bifurcated rivets Other, including parts	10% 10%	B B	10% 10%	10% 10%	10%	10% 10%	10% 10%	10%	10%	5% 5% 5% 5%	5%	0% 0%
8308900000 8309101000	– – – For pharmaceutical industry	10%	C	10%	10%	10% 10%	10%	10%	10%	10%	5% 5% 5%	5%	0%
8309109000		10%	C	10%	10%	10%	10%	10%	10%	10%	5%	5%	0%
8309901000	– – For pharmaceutical industry	10%	B	10%	10%	10%	10%	10%	10%	10%	5% 5%	5%	0%
8309909000	– – Other	10%	B	10%	10%	10%	10%	10%	10%	10%	5% 5%	5%	0%
8310000000	Sign-plates, nameplates, address-plates and similar plates, numbers, letters and other symbols, of base metal, excluding those of heading 9405	20%	C	20%	20%	20%	20%	20%	20%	20%	10% 10%	5%	0%
8311100000	– Coated electrodes of base metal, for electric arc-welding	20%	C	20%	20%	20%	20%	20%	20%	20%	10% 10%	5%	0%

20%	D	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl. Excl.	Excl.	Excl.
8311200000	Cored wire of base metal, for electric arc-welding		B		20%							5%	0%
HS2017	Description	CET rate	Category	2019	2020	2021	2022	2023	2024	2025	2026	2027	2028	2029
8311300000	– Coated rods and cored wire, of base metal, for soldering, brazing or welding by flame	20%	C	20%	20%	20%	20%	20%	20%	20%	10%	10%	5%	0%
8311900000	– Other	20%	C	20%	20%	20%	20%	20%	20%	20%	10%	10%	5%	0%
8401100000	– Nuclear reactors	5%	A	5%	5%	0%	0%	0%	0%	0%	0%	0%	0%	0%
8401200000	– Machinery and apparatus for isotope separation, and parts thereof	5%	A	5%	5%	0%	0%	0%	0%	0%	0%	0%	0%	0%
8401300000 8401400000	– Fuel elements (cartridges), non-irradiated – Parts of nuclear reactors	5% 5%	A A	5% 5%	5% 5%	0% 0%	0% 0%	0% 0%	0% 0%	0% 0%	0% 0%	0% 0%	0% 0%	0% 0%
8402110000	– – Watertube boilers with a steam production exceeding 45		A	5%	5%	0%	0%	0%	0%	0%	0%	0%	0%	0%
8402120000	t/h	5%		5%	5%	0%	0%	0%	0%	0%	0%	0%	0%	0%
8402190000	– – Other vapour generating boilers, including hybrid boilers	5%	A	5%	5%	0%	0%	0%	0%	0%	0%	0%	0%	0%
8402200000	– Superheated water boilers	5%	A	5%	5%	0%	0%	0%	0%	0%	0%	0%	0%	0%
8402900000	– Parts	5%	A	5%	5%	0%	0%	0%	0%	0%	0%	0%	0%	0%

20%	D	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl. Excl.	Excl.	Excl.
8403100000 8403900000	– Boilers – Parts	5% 5%	A A	5% 5%	5% 5%	0% 0%	0% 0%	0% 0%	0% 0%	0% 0%	0% 0%	0% 0%	0% 0%	0% 0%
8404100000	– Auxiliary plant for use with boilers of heading 8402 or 8403	5%	A	5%	5%	0%	0%	0%	0%	0%	0%	0%	0%	0%
8404200000	– Condensers for steam or other vapour power units	5%	A	5%	5%	0%	0%	0%	0%	0%	0%	0%	0%	0%
8404900000	– Parts	5%	A	5%	5%	0%	0%	0%	0%	0%	0%	0%	0%	0%
8405100000	– Producer gas or water gas generators, with or without their purifiers; acetylene gas generators and similar water process gas generators, with or without their purifiers	5%	A	5%	5%	0%	0%	0%	0%	0%	0%	0%	0%	0%
8405900000	– Parts	5%	A	5%	5%	0%	0%	0%	0%	0%	0%	0%	0%	0%
8406100000	– Other turbines:	5%	A	5%	5%	0%	0%	0%	0%	0%	0%	0%	0%	0%
8406810000	– – Of an output exceeding 40MW	5%	A	5%	5%	0%	0%	0%	0%	0%	0%	0%	0%	0%
8406820000	– – Of an output not exceeding 40MW	5%	A	5%	5%	0%	0%	0%	0%	0%	0%	0%	0%	0%
8406900000	– Parts	5%	A	5%	5%	0%	0%	0%	0%	0%	0%	0%	0%	0%
8407100000	– Marine propulsion engines:	10%	B	10%	10%	10%	10%	10%	10%	10%	5%	5%	5%	0%

20%	D	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl. Excl.	Excl.	Excl.
8407210000	– – Outboard motors	5%	A	5%	5%	0%	0%	0%	0%	0%	0% 5%	0% 5%	0%	0%
8407290000	– Reciprocating piston engines of a kind used for the propulsion of vehicles of Chapter 87:	10%	B	10%	10%	10%	10%	10%	10%	10%			5%	0%
8407319000	– – – Other	10%	B	10%	10%	10%	10%	10%	10%	10%	5%	5%	5%	0%
8407311000	– – – For the assembly industries	5%	B	5%	5%	5%	5%	5%	0%	0%	0%	0%	0%	0%
8407321000	– – – For the assembly industries	5%	B	5%	5%	5%	5%	5%	0%	0%	0%	0%	0%	0%
8407329000	– – – Other	10%	B	10%	10%	10%	10%	10%	10%	10%	5%	5%	5%	0%
8407330000	– – Of a cylinder capacity exceeding 250 cm<sup>3</sup> but not exceeding 1000 cm<sup>3</sup>	10%	B	10%	10%	10%	10%	10%	10%	10%	5%	5%	5%	0%
8407340000	– – Of a cylinder capacity exceeding 1000 cm<sup>3</sup>	10%	B	10%	10%		10%	10%	10%	10%	5%	5%	5%	0%
8407900000	– Other engines	10%	B	10%	10%	10% 10%	10%	10%	10%	10%	5%	5%	5%	0%
8408100000	– Marine propulsion engines	10%	B	10%	10% 10%	10%	10%	10%	10%	10%	5%	5%	5%	0%
8408200000	– Engines of a kind used for the propulsion of vehicles of Chapter 87	10%	B	10%	10%	10%	10%	10%	10%	10%	5%	5%	5%	0%
8408900000	– Other engines	10%	B	10%	10%	10%	10%	10%	10%	10%	5%	5%	5%	0%

20%	D	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl. Excl.	Excl.	Excl.
8409100000	– Other:			10%		10%	10%	10%	10%	10%	5%	5%		0%
8409910000	for use solely or	10%	B		10%	10%	10%					5%	5%	0%
8409990000	– – Other	10%	B	10%	10%		10%	10%	10%	10%	5%	5%	5%	0%
8410110000	– Of a power not exceeding 1000	5%		5%		10%								0%
HS2017 Description	CET rate Category 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 0%	CET rate Category 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 0%	CET rate Category 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 0%	CET rate Category 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 0%	CET rate Category 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 0%	CET rate Category 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 0%	CET rate Category 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 0%	CET rate Category 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 0%	CET rate Category 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 0%	CET rate Category 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 0%	CET rate Category 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 0%	CET rate Category 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 0%	CET rate Category 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 0%
exceeding 1000 kW but not exceeding 10000 kW	5%	A	5%	5%	0%	0%	0%	0%

Page 345 in PDF

0%		0%	0%	0%
8410120000 – – Of a power 8410130000 – – Of a power exceeding 10000 kW	5%	A	5%	5%	0%	0%	0%	0%	0%	0%	0%	0%	0%
8410900000 – Parts, including regulators	5%	A	5%	5%	0%	0%	0%	0%	0%	0%	0%	0%	0%
8411110000 – – Of a thrust not exceeding 25 kN	5%	A	5%	5%	0%	0%	0%	0%	0%	0%	0%	0%	0%
8411120000 – Turbopropellers:	5%	A	5%	5%	0%	0%	0%	0%	0%	0%	0%	0%	0%
8411210000 – – Of a power not exceeding 1100 kW	5%	A A	5% 5%	5% 5%	0% 0%	0% 0%	0% 0%	0% 0%	0% 0%	0% 0%	0% 0%	0% 0%	0% 0%
8411220000 – Other gas turbines:	5%	A	5%	5%	0%	0%	0%	0%	0%	0%	0%		0%
8411810000 – – Of a power not exceeding 5000 kW	5%			5%				0%	0%			0%
8411820000 – Parts:	5%	A	5%		0%	0%	0%			0%	0%	0%	0%
8411910000 – – Of turbojets or turbopropellers	5%	A	5%	5%	0%	0%	0%	0%	0%	0%	0%	0%	0%
8411990000 – – Other	5%	A	5%	5%	0%	0%	0%	0%	0%	0%	0%	0%	0%
8412100000 – Hydraulic power engines and motors:	5%	A	5%	5%	0%	0%	0% 0%	0% 0%	0% 0%	0%	0%	0%	0% 0%
8412210000 – – Linear acting (cylinders)	5%	A	5%	5%	0%	0%				0%	0%	0%
8412290000 – Pneumatic power engines and motors: 8412310000 – – Linear acting (cylinders)	5% 5%	A	5% 5%	5%	0%	0% 0%	0%	0% 0%	0% 0%	0%	0% 0%	0%	0% 0%

0%		0%	0%	0%
8410120000 – – Of a power 8410130000 – – Of a power exceeding 10000 kW	5%	A	5%	5%	0%	0%	0%	0%	0%	0%	0%	0%	0%
8412390000 – – Other	5%	A A	5%	5% 5%	0% 0%	0%	0% 0%	0%	0%	0% 0%	0%	0% 0%	0%
8412800000 – Other	5%	A	5%	5%	0%	0%	0%	0%	0%	0%	0%	0%	0%
8412900000 – Parts	5%	A	5%	5%	0%	0%	0%	0%	0%	0%	0%	0%	0%
8413110000 – – Pumps for dispensing fuel or lubricants, of the type used in filling stations or in garages	10%	A	10%	10%	5%	5%	0%	0%	0%	0%	0%	0%	0%
8413190000 – – Other	10%	D	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.
8413200000 – Handpumps, other than those of subheading 8413.11 or 8413.19	5%	A	5%	5%	0%	0%	0%	0%	0%	0%	0%	0%	0%
8413300000 – Fuel, lubricating or cooling medium pumps for internal combustion piston engines	10%	B	10%	10% 5%	10% 0%	10%	10%	10%	10%	5%	5% 0%	5%	0%
8413400000 – Concrete pumps	5%	A	5%	5%	0%	0% 0%	0% 0%	0% 0%	0% 0%	0% 0%	0%	0%	0%
8413500000 – Other reciprocating positive displacement pumps	5%	A A	5% 5%	5%	0%	0%	0%	0%	0%	0%	0%	0% 0%	0% 0%
8413600000 – Other rotary positive displacement pumps	5%			5%		0%	0%	0%			0%		0%
8413700000 – Other pumps; liquid elevators: 8413810000 – – Pumps	5% 5%	A	5%		0%	0%	0%	0%	0%	0% 0%	0%	0%

0%		0%	0%	0%
8410120000 – – Of a power 8410130000 – – Of a power exceeding 10000 kW	5%	A	5%	5%	0%	0%	0%	0%	0%	0%	0%	0%	0%
8413820000 – Parts:	5%	A A	5% 5%	5% 5%	0% 0%			0%	0% 0%	0%	0%	0%	0%
8413911000 – – – For motor vehicles						0%	0%					0%	0%
8413912000 – – – For hand pumps	5%	B	5%	5%	5%	5%	5%	0%	0%	0%	0%	0%	0%
8413919000 – – – Other	5%	B	5%	5%	5%	5%	5%	0%	0%	0%	0%	0%	0%
8413920000 – – Of liquid elevators	5%	A	5%	5%	0%	0%	0%	0%	0%	0%	0%	0%	0%
8414100000 – Vacuum pumps	5%	A	5%	5% Excl.	0% Excl.	0%	0%	0%	0%	0%	0% Excl.

Page 346 in PDF

0% Excl.	0% Excl.
8414201000 – – For the inflation of tyres	20%	D	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl. Excl.	Excl.	Excl.	Excl.
8414209000 – – Other	20%	D	Excl. 5%	5%	5%	Excl.	Excl.	Excl.	Excl.	0%	0%	0%
8414301000 – – For the assembly industries 8414309000 – – Other	5% 10%	B B		10%		5%	10%	0% 10%	10%	5%			0%
8414400000 – Fans:	10%	B	10%	10%	10%	10%	10%		10%	5%	5%	5%	0%
8414510000 – – Table, floor, wall, window, ceiling or roof fans, with a self-contained electric motor of output not exceeding 125W	20%	C	20%	20%	20%	20%	20%	10% 20%	20%	10%	10%	5%	0%
8414590000 – – Other	20%	A	20%	20%	10%	10%	10%	5%	5%	0%	0%	0%	0%
8414600000 – having a maximum horizontal side not exceeding 120 cm	20%	C						20%	20%
Hoods			20%	20%	20%	20%	20%			10%	10%	5%	0%
HS2017	Description	CET rate	Category	2019		2020	2021 2022	2023	2024	2025	2026	2027	2028	2029
8414801000 –	– Industrial air compressors	5%	A	5%	5%		0% 0%	0%	0%	0%	0% 0%	0%		0%
8414809000	– – Other	20%	A	20%	20%	10%	10%	10%	5%	5%	0%	0%	0%	0%
8414901000 –	– Of subheadings 8414.20 to 8414.51	10%	A	10%		10%	5% 5%	0%	0%	0%	0%	0%	0%	0%

0% Excl.	0% Excl.
8414201000 – – For the inflation of tyres	20%	D	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl. Excl.	Excl.	Excl.	Excl.
8414909000 – 8415109000 –	– Other – Other	10% 20%	A D	10% Excl.	10% Excl.	5%	5% Excl. Excl.	0% Excl.	0% Excl.	0% Excl.	0% Excl.	0% Excl.	0% Excl.	0% Excl.
8415101000 –	– Presented completely knocked down or unassembled for the assembly industry	5%	D	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.
8415200000 –		20%	D	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.		Excl. Excl.
–	Other: – Incorporating a refrigerating unit and a valve for reversal of the cooling/heat cycle	20%	D	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.
8415810000	(reversible heat pumps)	20%	D	Excl.	Excl.		Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.
8415820000 – 8415830000 –	– Other, incorporating a refrigerating unit – Not incorporating a refrigerating unit	20%	D	Excl.	Excl.	Excl.	Excl. Excl.	Excl.	Excl.	Excl.	Excl.	Excl.		Excl. Excl.
8415901000 –	– For the assembly industry	5%	D	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.
8415909000 –	– Other	10%	D	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.

0% Excl.	0% Excl.
8414201000 – – For the inflation of tyres	20%	D	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl. Excl.	Excl.	Excl.	Excl.
8416100000 –	Furnace burners for liquid fuel	5%	A	5%	5%	0%	0%	0%	0%	0%	0%	0%	0%	0%
8416200000 –	Other furnace burners, including combination burners	5%	A	5%	5%	0%	0%	0%	0%	0%	0%	0%	0%	0%
8416300000 –	Mechanical stokers, including their mechanical grates, mechanical ash dischargers and similar appliances	5%	A	5%	5%	0%	0%	0%	0%	0%	0%	0%	0%	0%
8416900000 –	Parts	5%	A	5%	5%	0%	0%	0%	0%	0%	0%	0%	0%	0%
8417100000 –	Furnaces and ovens for the roasting, melting or other heat treatment of ores, pyrites or of metals	5%	A	5%	5%	0%	0%	0%	0%	0%	0%	0%	0%	0%
8417200000 –	Bakery ovens, including biscuit ovens	5%	A	5%	5%	0%	0%	0%	0%	0%	0%	0%	0%	0%
8417800000 –	Other	5%	A	5%	5%	0%	0%	0%	0%	0%	0%	0%	0%	0%
8417900000 –	Parts	5%	A	5%	5%	0%	0%	0%	0%	0%	0%	0%	0%	0%
8418101000 –	– Presented completely knocked down (CKD) or unassembled for the assembly industry	5%	B	5%	5%	5%	5%	5%	0%	0%	0%	0%	0%	0%
8418109000 – 8418211000	Refrigerators, household type:	20%	B	20% 5%	20% 5%		20% 20% 5%	20%	20%	20%	10%	10%	5%	0%
– 8418219000	– – Presented completely knocked down (CKD) or unassembled for the assembly industry	5%	B		20%	5%		5%	0%	0%	0%	0%	0%	0%

0% Excl.	0% Excl.
8414201000 – – For the inflation of tyres	20%	D	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl. Excl.	Excl.	Excl.	Excl.
8418291000	– – – Presented completely knocked down (CKD) or unassembled for the assembly industry	5%	A	5%	5%	0%	0%	0%	0%	0%	0%	0%	0%	0%
8418299000	Other	20%	D	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.
8418301000	– – – – – Presented completely knocked down (CKD) or unassembled for the assembly industry	5%	B	5%	5%		5% 5%	5%	0%	0%	0%	0%	0%	0%
8418309000 –	– Other	20%	B	20%	20%		20% 20%	20%	20%	20%	10%	10%	5%	0%
8418401000 –	– Presented completely knocked down (CKD) or unassembled for the assembly industry	5%	D	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.
8418409000 –	– Other	20%	D	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.
8418501000 –	– Presented completely knocked down (CKD) or unassembled for the assembly industry	5%	A	5%	5%	0%	0%	0%	0%	0%	0%	0%	0%	0%
8418509000	– Other refrigerating or freezing equipment; heat pumps:	20%	A	20%	20%	10%	10%	10%	5%	5%	0%	0%	0%	0%
8418610000 –	– Heat pumps other than air-conditioning machines of heading 8415	5%	A	5%	5%	0%	0%	0%	0%	0%	0%	0%	0%	0%
8418690000	– Parts:	5%	B	5%	5%	5%	5%	5%	0%	0%	0%	0%	0%	0%

0% Excl.	0% Excl.
8414201000 – – For the inflation of tyres	20%	D	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl. Excl.	Excl.	Excl.	Excl.
8418910000 –	– Furniture designed to receive refrigerating or freezing equipment	5%	A	5%	5%	0%	0%	0%	0%	0%	0%	0%	0%	0%
HS2017 Description	CET rate Category 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029	CET rate Category 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029	CET rate Category 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029	CET rate Category 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029	CET rate Category 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029	CET rate Category 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029	CET rate Category 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029	CET rate Category 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029	CET rate Category 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029	CET rate Category 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029	CET rate Category 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029	CET rate Category 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029	CET rate Category 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029
8418990000 – – Other	5%	A	5%	5%	0%	0%	0%	0%	0%	0%	0%	0%	0%
8419110000 – – Instantaneous gas water heaters	20%	C	20%	20%	20%	20%	20%	20%	20%	10%	10%	5%	0%
8419191000 – – – Solar water heaters	5%	B	5%	5%	5%	5%	5%	0%	0%	0%	0%	0%	0%
8419199000 – – – Other	20%	B	20%	20%	20%	20%	20%	20%	20%	10%	10%	5%	0%
8419200000 – Dryers:	5%	A	5%	5%	0%	0%	0%	0%	0%	0%	0%	0%	0%
8419310000 – – For agricultural products	5%	A A	5% 5%	5% 5%	0%	0%	0% 0%	0% 0%	0% 0%	0% 0%	0% 0%	0% 0%	0% 0%

0% Excl.	0% Excl.
8414201000 – – For the inflation of tyres	20%	D	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl. Excl.	Excl.	Excl.	Excl.
8419320000 – – For wood, paper pulp, paper or paperboard	5%				0%	0%		0%	0%			0%	0%
8419390000 – – Other	5%	A	5%	5%	0%	0%	0%			0%	0%
8419400000 – Distilling or rectifying plant	5%	A	5%	5%	0%	0%	0%	0%	0%	0%	0%	0%	0%
8419500000 – Heat-exchange units	5%	A	5%	5%	0%	0%	0%	0%	0%	0%	0%	0%	0%
8419600000 – Other machinery, plant and equipment:	5%	B	5%	5%	5%	5%	5%	0%	0%	0%	0%	0%	0%

Page 347 in PDF

8419810000 – – For making hot drinks or for cooking or heating food	10% 10%	B A	10% 10%	10% 10%	10% 5%	10% 5%	10% 0%	10% 0%	10% 0%	5% 0%	5% 0%	5% 0%	0% 0%
8419890000 – – Other 8419900000 – Parts	5%	A	5%	5%	0%	0%	0%	0%	0%	0%	0%	0%	0%
8420100000 – Parts:	10%	B	10%	10%	10%	10%	10%	10%	10%	5%	5%	5%	0%
8420910000 – – Cylinders	5%	A	5%	5%	0%	0%	0%	0%	0%	0%	0%	0%	0%
8420990000 – – Other	5%	A	5%	5%	0%	0%	0%	0%	0%	0%	0%	0%	0%
8421110000 – – Cream separators	10%	B	10%	10%	10%	10%	10%	10%	10%	5%	5%	5%	0%
8421120000 – – Clothes dryers	10%	B	10%	10%	10%	10%	10%	10%	10%	5%	5%	5%	0%
8421190000 – Filtering or purifying machinery and apparatus for liquids: 8421211000 – – – Domestic type	10%	B	10%	10%	10%	10%	10%	10%	10%	5%	5%	5%	0%
8421219000 – – – Other 8421221000 – – – Domestic type	5%	A A	5% 5%	5% 5%	0% 0%	0% 0%	0% 0%	0% 0%	0% 0%	0% 0%	0% 0%	0% 0%	0% 0%
8421229000 – – – Other	5% 5%	A	5%	5%	0%	0%	0%	0%	0%	0%	0%	0%	0%
8421230000 – – Oil or petrol filters for internal combustion engines	5%	B	5%	5%	5%	5%	5%	0%	0%	0%	0%	0%	0%
8421290000 – Filtering or purifying machinery and apparatus for gases:	5%	A	5%	5%	0%	0%	0%	0%	0%	0%	0%	0%	0%
8421310000 – – Intake air filters for internal combustion engines	5%	B	5%	5%	5%	5%	5%	0%	0%	0%	0%	0%	0%

8419810000 – – For making hot drinks or for cooking or heating food	10% 10%	B A	10% 10%	10% 10%	10% 5%	10% 5%	10% 0%	10% 0%	10% 0%	5% 0%	5% 0%	5% 0%	0% 0%
– – – "Filter dryers" for refrigerators and freezers			5%	5%	0%	0%	0%	0%	0%	0%	0%	0%	0%
8421391000	5% 5%	A A	5%	5%	0%	0%	0%	0%	0%	0%	0%	0%	0%
8421399000 – Parts: 8421910000 – – Of centrifuges, including centrifugal dryers	5%	A	5%	5%		0%	0%	0%	0%	0%	0%
8421990000 – – Other	5%	A			0%		0%	0%	0%			0%	0%
8422110000 – – Of the household type 8422190000 – – Other	20% 5%	C A	20% 5%	20% 5%	20% 0%	20% 0%	20% 0%	20% 0%	20% 0%	10% 0%	10%	5%	0% 0%
8422200000 – Machinery for cleaning or drying bottles or other containers –	5%	A	5%	5%	0%	0%	0%	0%	0%	0%	0% 0%	0% 0%	0%
8422300000 Machinery for filling, closing, sealing or labelling bottles, cans, boxes, bags containers; machinery for capsuling bottles, jars, tubes and similar containers;	5%	A	5%	5%	0%	0%	0%	0%	0%	0%	0%	0%	0%
aerating beverages 8422400000 – Other packing or wrapping machinery (including heat-shrink wrapping machinery)	5%	A	5%	5%	0%	0%	0%	0%	0%	0%	0%	0%	0%
8422900000 – Parts	5%	A	5%	5%	0%		0%	0%	0%	0%		0%
Personal weighing machines, including baby scales; household scales						0%					0%		0%
8423100000 – Scales for continuous weighing of goods on conveyors	5%	B	5%	5%	5%	5%	5%	0%	0%	0%	0%	0%	0%

8419810000 – – For making hot drinks or for cooking or heating food	10% 10%	B A	10% 10%	10% 10%	10% 5%	10% 5%	10% 0%	10% 0%	10% 0%	5% 0%	5% 0%	5% 0%	0% 0%
8423200000 – Other weighing machinery:	5%	A	5%	5%	0%	0%	0%	0%	0%	0%	0%	0%	0%
8423300000 –	5%	A	5%	5%	0%	0%	0%	0%	0%	0%	0%	0%	0%
HS2017	Description	CET rate	Category	2019	2020 5%	2021	2022 5%	2023	2024	2025	2026	2027	2028	2029
8423810000 –	– Having a maximum weighing capacity not exceeding 30 kg	5%	B	5%		5%		5%	0%	0%	0%	0%	0%	0%
8423820000	– – Having a maximum weighing capacity exceeding 30 kg but not exceeding 5000	5%	A	5%	5%	0%	0%	0%	0%	0%	0%	0%	0%	0%
8423890000	– – Other	5%	A	5%	5%		0% 0%	0%	0%	0%	0%	0%	0%	0%
8423900000	– Weighing machine weights of all kinds; parts of weighing machinery	5%	A	5%	5%		0%	0% 0%	0%	0%	0%	0%	0%	0%
8424100000 –	Fire extinguishers, whether or not charged	5%	A	5%	5% 10%		0% 0%	0%	0%	0% 10%	0%	0% 5%	0% 5%	0% 0%
8424200000	– Spray guns and similar appliances	10%	B B		10%		10% 10%	10% 10%	10% 10%	10%	5%	5%	5%	0%
8424300000	– Agricultural or horticultural sprayers:	10%		10%	10%	10%	10%	0%	0%	0%	5%			0%
8424410000	– – Portable sprayers	5%	A	5%		5% 0%	0% 0%				0%	0%	0%
8424490000	– Other appliances:	5%	A	5%	5%	0%		0%	0%	0%	0%	0%	0%	0%

8419810000 – – For making hot drinks or for cooking or heating food	10% 10%	B A	10% 10%	10% 10%	10% 5%	10% 5%	10% 0%	10% 0%	10% 0%	5% 0%	5% 0%	5% 0%	0% 0%
8424820000	– – Agricultural or horticultural	5%	A	5%	5%	0%	0%	0%	0%	0%	0%	0%	0%	0%
8424890000	– – Other	5%	A	5%	5%		0% 0%	0%	0%	0%	0%	0%	0%	0%
8424900000	– Parts	5%	A	5%	5%	0%	0%	0%	0% 0%	0% 0%	0%

Page 349 in PDF

0%	0%	0%	0%	0%		0%
8432210000 – – Disc harrows					10%	10%	10%	10%	10%	5%		0%
8432290000 – Seeders, planters and transplanters: 8432310000 – – No-till direct seeders, planters and transplanters	10% 10%	B B	10% 10%	10%		10%	10%	10%	10%	5%	5% 5%	5% 5%	0% 0%
– Manure spreaders and fertiliser distributors:				10%	10%						5%	5%
8432390000	10%	B	10%	10%	10%	10%	10%	10%	10%	5%	0%	0%	0% 0%
8432410000 – – Manure spreaders	5%	A	5%	5%	0%	0%	0%	0%	0%	0%
8432420000 – – Fertiliser distributors	5%	A	5%	5%	0%	0%	0%	0%	0%	0%	0%	0%	0%
8432800000 – Other machinery	5%		5%		0%				0%	0%	0%	0%	0%
8432900000 – Parts 8433110000 the cutting	5%	A	5%	5%		0%	0%	0%	0%	0% 0%	0%	0%	0%
– – Powered, with device rotating in a horizontal plane	5%	A B	5%	5% 5%	0% 5%	0% 5%	0% 5%	0% 0%	0%		0%	0%	0%
8433190000 – – Other	5%	B	5%	5%	5%	5%	5%	0%	0%	0%	0%	0%	0%
8433200000 – Other mowers, including cutter bars for tractor mounting	5%	A	5%	5%	0%	0%	0%	0%	0%		0%	0%	0%
8433300000 – Other haymaking machinery		A	5%	5%	0%	0%	0%	0%		0%	0%	0%	0%
8433400000 – Other harvesting machinery; threshing machinery:	5%		5%	5%	0%	0%	0%	0%	0%	0%	0%	0%	0%
8433510000 – – Combine harvester-threshers	5% 5%	A A	5%	5%	0%	0%	0%		0% 0%	0% 0%	0%	0%

0%	0%	0%	0%	0%		0%
8432210000 – – Disc harrows					10%	10%	10%	10%	10%	5%		0%
8433520000 – – Other threshing machinery	5%	A	5%	5%	0%	0%	0%	0%	0%	0%	0%	0%	0%
8433530000 – – Root or tuber harvesting machines	5%	A	5%	5%	0%	0%	0%	0%		0%			0%
8433590000 – – Other Machines for cleaning, sorting or grading eggs, fruit or other agricultural produce	5%	A	5% 5%		5% 0%	0%	0%	0% 0%	0% 0%	0%		0%	0%
8433600000 –
HS2017	Description	CET rate	Category	2019	2020	2021	2022	2023	2024	2025	2026	2027	2028	2029
8433900000	– Parts	5%	A	5%	5%		0%	0% 0%	0%	0%	0%	0%	0%	0%
8434100000	– Milking machines	5%	A	5%	5%	0%	0%	0%	0%	0%	0%	0%	0%	0%
8434200000	– Dairy machinery	5%	A	5%	5%		0%	0% 0%	0%	0%	0%	0%	0%	0%
8434900000	– Parts	5%	A	5%	5%		0%	0%	0%	0% 0%	0%	0%	0%	0%
8435100000 8435900000	– Machinery – Parts	5% 5%	A A	5% 5%	5% 5%	0%	0%	0% 0%	0% 0%	0% 0% 0% 0%	0% 0%	0% 0%	0% 0%	0% 0%
8436100000	– Poultry-keeping machinery; poultry incubators and brooders:	5%	A	5%	5%	0%		0% 0%	0%	0%	0%	0%	0%	0%
8436210000	– – Poultry incubators and brooders	5%	A	5%	5%	0%		0% 0%	0%	0%	0%	0%	0%	0%
8436290000	– – Other	5%			5%	0%	0%				0%	0%	0%	0%

0%	0%	0%	0%	0%		0%
8432210000 – – Disc harrows					10%	10%	10%	10%	10%	5%		0%
8436800000	– Parts:	5%	A	5%	5%	0%	0%	0%	0%	0%	0%	0%	0%	0%
8436910000	– – Of poultry-keeping machinery or poultry incubators and brooders – – Other	5% 5%	A A	5% 5%	5% 5%	0% 0%	0%	0% 0%	0% 0%	0% 0%	0% 0%	0% 0%	0% 0%	0% 0%
8436990000 8437100000	– Machines for cleaning, sorting or grading seed, grain or dried leguminous vegetables	5%	A	5%	5%	0%	0%	0%	0% 0%	0%	0%	0%	0%	0%
8437800000	– Other machinery	5%	A	5%	5%	0%	0%	0%	0%	0%	0%	0%	0%	0%
8437900000	– Parts	5%	A	5%	5%	0%	0%		0%	0% 0%	0%	0%	0%	0%
8438100000	– Bakery machinery and machinery for the manufacture of macaroni, spaghetti or similar products	5%	A	5%	5%	0%	0%	0%	0%	0%	0%	0%	0%	0%
8438200000	– Machinery for the manufacture of confectionery, cocoa or chocolate	5%	A	5%	5%	0%	0%	0%		0% 0%	0%	0%	0%	0%
8438300000	– Machinery for sugar manufacture	5%	A	5%	5%	0%	0%	0%	0%	0%	0%	0%	0%	0%
8438400000	– Brewery machinery	5%	A	5%	5%	0%	0%	0%		0% 0%	0%	0%	0%	0%
8438500000	– Machinery for the preparation of meat or poultry	5%	A	5%	5%	0%	0%	0%	0%	0%	0%	0%	0%	0%
8438600000	– Machinery for the preparation of fruits, nuts or vegetables	5%	A	5%	5%	0%	0%	0%	0%	0%	0%	0%	0%	0%

0%	0%	0%	0%	0%		0%
8432210000 – – Disc harrows					10%	10%	10%	10%	10%	5%		0%
8438800000	– Other machinery	5%	A	5%	5%		0%	0% 0%	0%	0%	0%	0%	0%	0%
8438900000 8439100000	– Parts Machinery for making pulp of fibrous cellulosic	5%	A A	5% 5%	5% 5%	0% 0%	0%	0% 0% 0%	0% 0%	0% 0%	0% 0%	0% 0%	0%	0%
8439200000	– Machinery for making paper or paperboard	5%	A	5%	5%	0%	0%	0%		0% 0%		0%	0%	0%
8439300000 8439910000	– Parts: – –	5%	A	5%	5%	0%	0%	0%	0%	0% 0%	0% 0%	0%	0%	0%
8439990000	Of machinery for making pulp of fibrous cellulosic material	5%	A	5%	5%			0%	0%		0%	0%	0%	0%
8440100000	– Machinery	5%	A	5%	5%	0%	0%		0%	0% 0%	0%	0%	0%	0%
8440900000	– Parts	5%	A	5%	5%	0%	0%	0%	0%	0%	0%	0%

Page 350 in PDF

0%	0%
8441100000	– Cutting machines	5%	A	5%	5%	0%	0%	0%	0%	0%	0%	0%	0%	0%
8441200000	– Machines for making bags, sacks or envelopes	5%	A	5%	5%	0%	0%	0%	0%	0%	0%	0%	0%	0%
8441300000	– Machines for making cartons, boxes, cases, tubes, drums or similar containers, other than by moulding	5%	A	5%	5% 5%	0% 0%		0%	0%	0% 0%	0%	0% 0%	0% 0%	0% 0%
8441400000	– Machines for moulding articles in paper pulp, paper or paperboard Other machinery	5%	A	5% 5%	5%	0%	0%		0%	0%	0%	0%	0%
8441800000	–	5%	A	5%	5%		0%	0%	0% 0%	0%	0%		0%	0%
8441900000	– Parts	5%	A		5%	0%	0%		0%	0%	0%	0%		0%
8442300000 8442400000	– Machinery, apparatus and equipment	5%	A	5%		0%	0%		0%	0% 0% 0%	0%	0%	0%	0%
8442500000	– Plates, cylinders and other printing components; plates, cylinders and lithographic stones, prepared for printing purposes (for example, planed, grained or polished)	5%	A	5%	5%	0%	0%		0% 0%	0% 0% 0%			0%
8443110000
HS2017	Description	CET rate	Category	2019	2020		2021 2022	2023	2024	2025	2026	2027	2028	2029
8443120000	– – Offset printing machinery, sheet fed, office type (using sheets with one side not exceeding 22 cm and the other side not exceeding 36 cm in the unfolded state)	5%	A	5%	5%	0%	0%	0%	0%	0%	0%	0%	0%	0%
8443130000	– – Other offset printing machinery	5%	A	5%	5%	0%	0%	0%	0%	0%	0%	0%	0%	0%

0%	0%
8441100000	– Cutting machines	5%	A	5%	5%	0%	0%	0%	0%	0%	0%	0%	0%	0%
8443140000	– – Letterpress printing machinery, reel fed, excluding flexographic printing	5%	A	5%	5%		0% 0%	0%	0%	0%	0%	0%	0%	0%
8443150000	– – Letterpress printing machinery, other than reel fed, excluding flexographic printing	5%	A	5%	5%	0%	0%	0%	0%	0%	0%	0%	0%	0%
8443160000	– – Flexographic printing machinery	5%	A	5%	5%		0% 0%	0%	0%	0%	0%	0%	0%	0%
8443170000	– – Gravure printing machinery	5%	A	5%	5%		0% 0%	0%	0%	0%	0%	0%	0%	0%
8443190000	– Other printers, copying machines and facsimile machines, whether or not combined:	5%	A	5%	5%	0%	0%	0%	0%	0%	0%	0%	0%	0%
8443311000	– – – Incorporating a copying function	20%	C	20%	20%	20%	20%	20%	20%	20%	10%	10%	5%	0%
8443319000	– – – Other	5%	A	5%	5%		0% 0%	0%	0%	0%	0%	0%	0%	0%
8443321000	– – – Copying machines	20%	C	20%	20%	20%	20%	20%	20%	20%	10%	10%	5%	0%
8443329000	– – – Other	5%	A	5%	5%		0% 0%	0%	0%	0%	0%	0%	0%	0%
8443391000	– – – Copying machines	20%	C	20%	20%	20%	20%	20%	20%	20%	10%	10%	5%	0%
8443399000	– Parts and accessories:	5%	A	5%	5%	0%	0%	0%	0%	0%	0%	0%	0%	0%
8443910000	– – Parts and accessories of printing machinery used for printing by means of plates, cylinders and other printing components of heading 8442	5%	A	5%	5%	0%	0%	0%	0%	0%	0%	0%	0%	0%

0%	0%
8441100000	– Cutting machines	5%	A	5%	5%	0%	0%	0%	0%	0%	0%	0%	0%	0%
8443990000	– – Other	5%	A	5%	5%	0%	0%	0%	0%	0%	0%	0%	0%	0%
8444000000	Machines for extruding, drawing, texturing or cutting man-made textile materials	5%	A	5%	5%	0%	0%	0%	0%	0%	0%	0% 0%	0% 0%	0%
8445110000	– – Carding machines	5%	A	5%	5%	0%	0%	0%	0%	0% 0%	0% 0%	0%	0%	0% 0%
8445120000	– – Combing machines	5%	A	5%	5%	0%	0% 0%	0%	0% 0%		0%
8445130000	– – Drawing or roving machines	5%	A	5%	5%	0%		0%		0%		0%	0%	0%
8445190000 8445200000	– – Other Textile	5%	A	5% 5%	5%	0%	0% 0%	0%	0% 0%	0% 0%	0% 0%	0% 0%	0% 0%	0% 0%
8445300000	– spinning machines – Textile doubling or twisting machines	5% 5%	A A	5%	5% 5%	0%	0% 0%	0% 0%	0%	0%	0%	0%	0%	0%
8445400000	– Textile winding (including weft-winding) or reeling machines	5%	A	5%	5%	0%	0%	0%	0%	0%	0%	0%	0%	0%
8445900000	– Other	5%	A	5%	5%	0%	0%	0%	0%	0%	0%	0%	0%	0%
8446100000	– For weaving fabrics of a width exceeding 30 cm, shuttle type:	5%	A	5%	5%	0%	0%	0%	0%	0%	0%	0%	0%	0%
8446210000	– – Power looms	5%	A	5%	5%	0%	0%	0%	0%	0%	0%	0%	0%	0%
8446290000	– Other						0% 0%			0%	0%	0%	0%

0%	0%
8441100000	– Cutting machines	5%	A	5%	5%	0%	0%	0%	0%	0%	0%	0%	0%	0%
8446300000	–	5%	A	5%	5%			0%	0%	0%	0%	0%	0%	0%
8447110000	– For weaving fabrics of a width exceeding 30 cm, shuttleless type – – With cylinder diameter not exceeding 165 mm	5% 5%	A	5%	5% 5%	0% 0%	0% 0%	0% 0%	0% 0%	0%	0%	0%	0%	0% 0%
8447120000	– With cylinder diameter exceeding 165mm	5%		5%	5%	0%		0%	0%	0%	0%	0%	0%
8447200000 8447900000	– Flat knitting machines; stitch-bonding machines – Other	5%	A A	5% 5%	5% 5%	0% 0%	0% 0%	0% 0%	0% 0%	0% 0%	0% 0%	0% 0%	0% 0%	0% 0%
8448110000	– – Dobbies and jacquards; card-reducing, copying, punching or assembling machines for use therewith	5% 5%	A	5%	5%	0%	0%	0%	0%	0%	0%	0%	0%	0%
8448190000	– – Other	5%	A	5%	5%	0%	0%	0%	0%	0%	0%	0%	0%	0%
8448200000	– Parts and accessories of machines of heading 8445 or of their auxiliary machinery:	5%	A	5%	5%	0%	0%	0%	0%	0%	0%	0%
8448310000	– Card clothing	5%		5%	5%	0%	0%	0%	0%	0%	0%	0%	0%	0%
8448320000	– Of machines for preparing		A	5%	5%	0%	0%	0%			0%	0%	0% 0%	0% 0%
8448330000	– – textile fibres, other than card clothing – Spindles, spindle flyers, spinning rings and ring travellers	5%	A A	5%	5%				0%	0%		0%	0%	0%
8448390000	– Parts and accessories of weaving machines (looms) or of their auxiliary machinery:	5%	A	5%		0%	0%	0%	0%	0%	0%		0%

0%	0%
8441100000	– Cutting machines	5%	A	5%	5%	0%	0%	0%	0%	0%	0%	0%	0%	0%
8448420000	– – Reeds for looms, healds and heald-frames	5%			5%	0%	0%	0%	0%	0%	0%	0%		0%
HS2017	Description	CET rate Category 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 0%	CET rate Category 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 0%	CET rate Category 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 0%	CET rate Category 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 0%	CET rate Category 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 0%	CET rate Category 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 0%	CET rate Category 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 0%	CET rate Category 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 0%	CET rate Category 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 0%	CET rate Category 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 0%	CET rate Category 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 0%	CET rate Category 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 0%	CET rate Category 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 0%
8448490000	machinery:	5%	A	5%	5%	0%	0%	0%	0%	0%	0%		0%	0%
8448510000	– Parts and accessories of machines of heading 8447 or of their auxiliary – – Sinkers, needles and other articles used in forming stitches	5%	A	5%	5%	0%	0%	0%	0%	0%	0%	0%	0%	0%
8448590000	– – Other	5%	A	5%	5%	0%	0%	0%	0%	0%	0%	0%	0%	0%
8449000000	Machinery for the manufacture or finishing of felt or nonwovens in the piece or in shapes, including machinery for making felt hats; blocks for making hats	5%	A	5%	5%	0%	0%	0%	0%	0%	0%	0%	0%	0%
8450110000	– – Fully-automatic machines	20%	C	20%	20%	20%	20%	20%	20%	20%	10%	10%	5%	0%

0%	0%
8441100000	– Cutting machines	5%	A	5%	5%	0%	0%	0%	0%	0%	0%	0%	0%	0%
8450120000 8450190000	– – Other machines, with built-in centrifugal dryer	20%	C	20%	20%	20%	20%	20%	20%	20%	10%	10%	5%	0%
8450200000	– – Other	20%	C	20%	20% 5%	20%	20%	20%	20%	20% 0%	10% 0%	10% 0%	5% 0%	0%
8450900000	– Parts	5%	A	5%	5%	0%	0%	0%	0%	0%	0%	0%	0%	0%
8451100000	– Drying machines:	5%	A	5%	5%	0%	0%	0%	0%	0%	0%	0%	0%	0%
8451210000	– – Each of a dry linen capacity not exceeding 10 kg	20%	C	20%	20%	20%	20%	20%	20%	20%	10%

Page 351 in PDF

10%	5%	0%
8451290000	– – Other	5%	A	5%	5%	0%	0%	0%	0%	0%	0%	0%	0%	0%
8451400000	8451300000 – Ironing machines and presses (including fusing presses) – Washing, bleaching or dyeing machines	5% 5%	A A	5% 5%	5% 5%	0%	0% 0%	0% 0%	0% 0%	0% 0%	0%	0%	0%	0% 0%
8451500000	– Machines for reeling, unreeling, folding, cutting or pinking textile fabrics	5%		5%	5%	0% 0%	0%	0%	0%	0%	0%	0% 0%	0% 0%	0%
8451800000 –	Other machinery	5%	A A	5%	5%	0%	0%	0%	0%	0%	0% 0%	0%	0%	0%
8451900000 –	Parts	5%	A	5%	5%	0%	0%	0%	0%	0%	0%	0%	0%	0%
8452100000 –	Other sewing machines:	5%	B	5%	5%	5%	5%	5%	0%	0%	0%	0%	0%	0%
8452210000 –	– Automatic units	5%	A	5%	5%	0%	0%	0%	0%	0%	0%	0%	0%	0%
8452290000 –	– Other	5%	A	5%	5%	0%	0%	0%	0%	0%	0%	0%	0%	0%
8452300000 –	Sewing machine needles	5%	A	5%	5%	0%	0%	0%	0%	0%	0%	0%	0%	0%
8452900000 –	Furniture, bases and covers for sewing machines and parts thereof; other parts of sewing machines	5%	A	5%	5%	0%	0%	0%	0%	0%	0%	0%	0%	0%
8453100000 –	Machinery for preparing, tanning or working hides, skins or leather	5%	A	5%	5%	0%	0%	0%	0%	0%	0%	0%	0%	0%
8453200000 –	Machinery for making or repairing footwear	5%	A	5%	5%	0%	0%	0%	0%	0%	0%	0%	0%	0%

10%	5%	0%
8451290000	– – Other	5%	A	5%	5%	0%	0%	0%	0%	0%	0%	0%	0%	0%
8453800000 –	Other machinery	5%	A	5%	5%	0%	0%	0%	0%	0%	0%	0%	0%	0%
8453900000 –	Parts	5%	A	5%	5%	0%	0%	0%	0%	0%	0%	0%	0%	0%
8454100000 –	Converters	5%	A	5%	5%	0%	0%	0%	0%	0%	0%	0%	0%	0%
8454200000 –	Ingot moulds and ladles	5%	A	5%	5%	0%	0%	0%	0%	0%	0%	0%	0%	0%
8454300000 –	Casting machines	5%	A	5%	5%	0%	0%	0%	0%	0%	0%	0%	0%	0%
8454900000 –	Parts	5%	A	5%	5%	0%	0%	0%	0%	0%	0%
8455100000	Other rolling mills:	5%	A	5%	5%		0%	0%	0%	0%	0%	0%	0%	0%
– 8455210000 –	– Hot or combination hot and cold	5%	A	5%	5%	0% 0%	0%	0%	0%	0%	0%	0% 0%	0% 0%	0% 0%
8455220000 –	– Cold	5%	A	5%	5%	0%	0%	0%	0%	0%	0%	0%	0%	0%
8455300000 –	Rolls for rolling mills	5%	A	5%	5%	0%	0%	0%	0%	0%	0%	0% 0%	0% 0%	0%
8455900000 –	Other parts	5%	A	5%	5%	0%	0%	0%	0%	0%	0%
8456110000	Operated by laser		A		5%	0%	0%			0%		0%		0%
– 8456120000	– Operated by other light or photon beam processes	5%		5%	5%	0%	0%	0%	0%		0%	0%	0%	0%

10%	5%	0%
8451290000	– – Other	5%	A	5%	5%	0%	0%	0%	0%	0%	0%	0%	0%	0%
– 8456200000 –	– Operated by ultrasonic processes	5% 5%	A A	5% 5%	5%	0%		0% 0%	0% 0%	0%	0%	0%	0% 0%	0% 0%
8456300000 –	Operated by electrodischarge processes	5%	A	5%	5%		0%			0%	0%		0%	0%
8456400000 –	Operated by plasma arc processes	5%	A	5%		0%	0%	0%	0%	0%	0%	0%
8456500000	Water-jet cutting machines	5%	A	5%				0%	0%	0%		0%

Page 353 in PDF

0%	0%	0%	0%	0%
8460400000 –	Honing or lapping machines	5%	A	5%	5%	0%	0%	0%	0%	0%	0%	0%	0%	0%
8460900000 –	Other	5%	A		5%			0%	0%	0%	0%	0%
8461200000	– Shaping or slotting machines	5%		5%	5%	0%	0%	0%	0%	0%			0%	0%
8461300000	– Broaching machines		A A	5%		0%	0%				0% 0%	0%	0%	0%
8461400000	– machines	5%		5%	5%	0%	0%	0%	0%	0%		0%	0%	0%
8461500000 – Sawing	Gear-cutting, gear-grinding or gear-finishing or cutting-off machines	5% 5%	A A	5% 5%	5% 5%	0% 0%	0% 0%	0% 0%	0% 0%	0% 0%	0% 0%	0%	0% 0%	0% 0%
8461900000	– Other	5%	A	5%	5%	0%	0%	0%	0%	0%	0%	0% 0%	0%	0%
8462100000	– Bending, folding, straightening or flattening machines (including presses):	5%	A	5%	5%		0%	0%	0%	0%	0%	0%		0%
8462210000	– – Numerically controlled					0%							0%
		5%	A	5%	5%	0%	0%	0%	0%	0%	0%	0%	0%	0%
8462290000 –	Shearing machines (including presses), other than combined punching and shearing machines:	5%	A	5%	5%	0%	0%	0%	0%	0%	0%	0%	0%	0%
8462310000 – – Numerically 8462390000	controlled Punching or notching machines (including presses),	5%	A	5%	5%	0%	0%	0%			0%		0%
8462410000					5%			0%	0%				0%	0%

0%	0%	0%	0%	0%
8460400000 –	Honing or lapping machines	5%	A	5%	5%	0%	0%	0%	0%	0%	0%	0%	0%	0%
HS2017	Description	CET rate	Category	2019	2020	2021	2022	2023	2024	2025	2026	2027	2028	2029
8462490000 –	Other:	5%	A	5%	5%	0%	0%	0%	0%	0%	0% 0%	0%		0%
8462910000	– – Hydraulic presses –	5%	A	5%	5%	0%	0%	0%	0%	0%	0%	0%	0%	0%
8462990000	– Other	5%	A	5%	5%	0%	0%	0%	0%	0%	0%	0%	0%	0%
8463100000 –	Drawbenches for bars, tubes, profiles, wire or the like	5%	A	5%	5%	0%	0%	0%	0%	0%	0%	0%	0%	0%
8463200000 – 8463300000 –	Thread-rolling machines	5% 5%	A A	5% 5%	5% 5%	0% 0%	0% 0%	0% 0%	0% 0%	0% 0%	0% 0%	0% 0%	0% 0%	0% 0%
8463900000 –	Other		A	5%	5%	0%	0%	0%	0%	0%	0%	0%	0%	0%
8464100000	Sawing machines	5%					0%
8464200000 –	Grinding or polishing machines	5%	A	5%	5%	0%		0%	0%	0%	0%	0%	0%	0%
8464900000 – –	Other types of machining	5%	A	5%	5%	0%	0% 0%	0%	0%	0%	0%	0%	0%	0% 0%
8465100000	Machines which can carry out different between such operations	5%	A	5%	5%	0%		0%	0%	0%	0%	0%	0%
8465200000 – 8465910000	Other: – – Sawing machines	5% 5%	A A	5% 5%	5% 5%	0% 0%	0% 0%	0% 0%	0% 0%	0% 0%	0% 0%	0%	0% 0%	0% 0%

0%	0%	0%	0%	0%
8460400000 –	Honing or lapping machines	5%	A	5%	5%	0%	0%	0%	0%	0%	0%	0%	0%	0%
8465920000 –	– Planing, milling or moulding (by cutting) machines	5%	A	5%	5%	0%	0%	0%	0%	0%	0%	0% 0%	0%	0%
8465930000 –	– Grinding, sanding or polishing machines	5%	A	5%	5%	0%	0%	0%	0%	0%	0%	0%	0%	0%
8465940000 –	– Bending or assembling machines	5%	A	5%	5%	0%	0%	0%	0%	0%	0%	0%	0%	0%
8465950000 –	– Drilling or morticing machines	5%	A	5%	5%	0%	0%	0%	0%	0%	0%	0%	0%	0%
8465960000 –	– Splitting, slicing or paring machines	5%	A	5%	5%	0%	0%	0%	0%	0%	0%	0%	0%	0%
8465990000 –	– Other	5%	A	5%	5%	0%	0%	0%	0%	0%	0%	0%	0%	0%
8466100000 –	Tool holders and self-opening dieheads	5%	A	5%	5%	0%	0%	0%	0%	0%	0%	0%	0%	0%
8466200000 –	Work holders	5%	A	5%	5%	0%	0%	0%	0%	0%	0%	0%	0%	0%
8466300000 –	Other:	5%	A A	5% 5%	5% 5%	0% 0%	0% 0%	0% 0%	0% 0%	0% 0%	0% 0%	0% 0%	0% 0%	0% 0%
8466910000 – 8466920000 –	– For machines of heading 8464 – For machines of heading 8465	5% 5%	A	5%	5%	0%	0%	0%	0%	0%	0%	0%	0%	0%
8466930000 –	– For machines of headings 8456 to 8461	5%	A	5%	5%	0%	0%	0%	0%	0%	0%	0%	0%	0%
8466940000 –	– For machines of heading 8462 or 8463	5%	A	5%	5%	0%	0%	0%	0%	0%	0%	0%	0%	0%

0%	0%	0%	0%	0%
8460400000 –	Honing or lapping machines	5%	A	5%	5%	0%	0%	0%	0%	0%	0%	0%	0%	0%
8467110000 –	– Rotary type (including combined rotary-percussion)	5%	A	5%	5%	0%	0%	0%	0%	0%	0%	0%	0%	0%
8467190000	– With self-contained electric motor:	5%	A	5%	5%	0%	0%	0%	0%	0%	0%	0%	0%	0%
8467210000	– – Drills kinds				5%	0%
8467220000 –	– Saws	5%	A	5%	5%	0%	0%	0%	0%	0%	0%	0%	0%	0%
8467810000	– – Chainsaws	5%	A A	5% 5%	5% 5%	0% 0%	0% 0%	0% 0%	0% 0%	0%	0% 0%	0% 0%	0% 0%	0%
8467890000 – 8467910000 –	Parts: – Of chainsaws	5% 5%	A A	5% 5%	5% 5%	0% 0%	0% 0%	0% 0%	0% 0%	0% 0%	0%	0% 0%	0%	0% 0%
8467920000	– – Of pneumatic tools	5%	A	5%	5%	0%	0%	0%	0%	0%	0%	0%	0%	0%
8467990000 –	– Other	5%	A	5%	5%	0%	0%	0%	0%	0%	0%	0%	0%
8468100000	– Hand-held blow pipes	5%	A	5%	5%	0%	0%	0%	0%	0%	0%	0%	0%	0%
8468200000	– Other gas-operated machinery and apparatus		A	5%	5%	0%	0%	0%	0%		0%	0%	0%	0% 0%
8468800000	Other machinery and apparatus	5%			5%					0%		0%
8468900000	Parts
8470100000 –			D		Excl.							Excl.	Excl.

0%	0%	0%	0%	0%
8460400000 –	Honing or lapping machines	5%	A	5%	5%	0%	0%	0%	0%	0%	0%	0%	0%	0%
HS2017	Description	CET rate Category	CET rate Category	2019 2020	2021 2022 2023 2024 2025 2026 2027 2028 2029 Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl.	2021 2022 2023 2024 2025 2026 2027 2028 2029 Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl.	2021 2022 2023 2024 2025 2026 2027 2028 2029 Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl.	2021 2022 2023 2024 2025 2026 2027 2028 2029 Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl.	2021 2022 2023 2024 2025 2026 2027 2028 2029 Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl.	2021 2022 2023 2024 2025 2026 2027 2028 2029 Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl.	2021 2022 2023 2024 2025 2026 2027 2028 2029 Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl.	2021 2022 2023 2024 2025 2026 2027 2028 2029 Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl.	2021 2022 2023 2024 2025 2026 2027 2028 2029 Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl. Excl.

0%	0%	0%	0%	0%
8460400000 –	Honing or lapping machines	5%	A	5%	5%	0%	0%	0%	0%	0%	0%	0%	0%	0%
8470210000	– – Incorporating a printing device	20%	D	Excl. Excl.

Page 354 in PDF

8470290000	– – Other –	20%	D	Excl.	Excl.
8470300000	Other calculating machines	20%	D	Excl.	Excl.	Excl.				Excl.	Excl.	Excl.	Excl.
8470500000	– Cash registers	20%	D	Excl.	Excl.	Excl.	Excl.	Excl. Excl.	Excl.	Excl.	Excl.	Excl.	Excl.
8470900000	– Other	20%	D	Excl.	Excl.	Excl. 0%	Excl. 0%	Excl. Excl.	Excl.	Excl.	Excl.	Excl.	Excl.
8471309000	– Other automatic data-processing machines:	5%	A	5%	5%			0% 0% 0%	0% 0%	0%	0%	0%	0%
8471301000	– – Presented completely knocked down (CKD) or unassembled for the assembly industry –	5%	A	5%	5%	0%	0%		0%	0%	0%	0%	0%
8471419000	– – Other	5%	A	5%	5%	0%	0%	0% 0%	0%	0%	0%	0%	0%
8471411000	– – – Presented completely knocked down (CKD) or unassembled for the assembly industry	5%	A	5%	5%	0%	0%	0% 0%	0%	0%	0%	0%	0%
8471499000	– – – Other	5%	A	5%	5%	0%	0% 0%	0%	0%	0%	0%	0%	0%
8471491000	– – – Presented completely knocked down (CKD) or unassembled for the assembly industry	5%	A	5%	5%	0%	0%	0% 0%	0%	0%	0%	0%	0%
8471509000	– – Other	5%	A	5%	5%	0%	0%	0%	0% 0%	0%	0%	0%	0%
8471501000	– – Presented completely knocked down (CKD) or unassembled for the assembly industry	5%	A	5%	5% 5%	0%	0%	0% 0%	0% 0% 0%	0%	0%	0%	0%

8470290000	– – Other –	20%	D	Excl.	Excl.
8471601000	– – Presented completely knocked down (CKD) or unassembled for the assembly industry	5%	A	5%		0%	0%		0% 0%	0%	0%	0%	0%
8471609000	– – Other	5%	A A	5% 5%	5%	0%	0% 0%	0%	0%	0%	0%	0%	0%
8471709000	– – Other	5%	A		5%	0%	0%	0%	0%	0%	0%	0%	0%
8471701000	– – Presented completely knocked down (CKD) or unassembled for the assembly industry	5%		5%	5% 0%		0% 0%	0%	0%	0%	0%	0%	0%
8471809000	– – Other	5%	A	5%	5% 0%	0%	0%	0% 0%	0% 0% 0%	0%	0%	0%	0% 0%
8471801000	– – Presented completely knocked down (CKD) or unassembled for the assembly industry – Other	5% 5%	A	5% 5%	5% 5%		0% 0%	0%	0%	0% 0%	0%	0%
8471900000 8472100000	– Duplicating machines	20% 20%	A D	Excl.	Excl.	0%	0% Excl.

Page 356 in PDF

8476290000	– Other machines:			5%	5%	0%	0%	0%	0%	0%	0%	0%	0%	0%
8476810000	– –	5%	A	5%	5%	0%	0%	0%	0%	0%	0%	0%	0%	0%
8476890000	– – Other	5%		5%	5%	0%			0%	0%	0%	0%	0%	0%
8476900000	– Parts	5%	A	5%	5%	0%	0%	0%	0%	0%	0%	0%	0%	0%
8477100000	– Injection-moulding machines	5%	A	5%	5%	0%	0%	0%	0%	0%	0%	0%	0%	0% 0%
8477200000 8477300000	– Extruders – Blow-moulding machines	5% 5%	A A	5% 5%	5% 5%	0% 0%	0% 0%	0% 0%	0% 0%	0% 0%	0% 0%	0% 0%	0% 0%	0%
8477400000	– Other machinery for moulding or otherwise	5%	A	5%	5%	0%	0%	0%	0%	0%	0%	0%	0%	0%
8477510000	forming: – – For moulding or retreading pneumatic tyres or for moulding or otherwise forming inner	5%	A	5%	5%	0%	0%	0%	0%	0%	0%	0%	0%	0%
8477590000	tubes – – Other	5%	A	5%	5%	0%	0%	0%	0%	0%	0%	0%	0%	0%
8477800000	– Other machinery	5%	A	5%	5%	0%	0%	0%	0%	0%	0%	0%	0%	0%
8477900000	– Parts	5%	A	5%	5%	0%	0%	0%	0%	0%	0%	0%	0%	0%
8478100000	– Machinery	5%	A	5%	5%	0%	0%	0%	0%	0%	0%	0%	0%	0%
8478900000	– Parts	5%	A	5%	5%	0%	0%	0%	0%	0%	0%	0%	0%	0%

8476290000	– Other machines:			5%	5%	0%	0%	0%	0%	0%	0%	0%	0%	0%
8479100000	– Machinery for public works, building or the like	5%	A	5%	5%	0%	0%	0%	0%	0%	0%	0%	0%	0%
8479200000	– Machinery for the extraction or preparation of animal or fixed vegetable fats or oils – Presses for the manufacture of particle board or fibre building board of wood or other	5%	A	5%	5%	0%	0%	0%	0%	0%	0%	0%	0%	0%
8479300000 8479400000	ligneous materials and other machinery for treating wood or cork – Rope- or cable-making machines	5%	A	5%	5% 5%	0% 0%	0% 0%	0%	0%	0%	0% 0%	0% 0%	0%	0%
8479500000	– Industrial robots, not elsewhere specified or included	5%	A	5%	5%	0%	0%	0%	0%	0%		0%	0%	0%
8479600000	– Passenger boarding bridges:	5%	A	5%	5%	0%	0% 0%	0%	0%	0% 0%	0%	0%	0%	0%
8479710000	– – Of a kind used in airports	5%	A	5%	5%	0%		0%	0%		0%	0%	0%	0%
8479790000	– Other machines and mechanical appliances:	5%	A	5%	5%	0%	0%	0%	0%	0%	0%	0%	0%	0%
8479810000	– – For treating metal, including electric wire coil-winders	5%	A	5%	5%	0%	0%	0%	0%	0%	0%	0%	0%	0%
8479820000	– – Mixing, kneading, crushing, grinding, screening, sifting, homogenising, emulsifying stirring machines	5%	A	5%	5%	0%	0%	0%	0%	0%	0%	0%	0%	0%
8479890000	– – Other	5%	A	5%	5%	0%	0%	0%	0%	0%	0%	0%	0%	0%
8479900000	– Parts	5%	A	5%	5%	0%	0%	0%	0%	0%	0%	0%	0%	0%

8476290000	– Other machines:			5%	5%	0%	0%	0%	0%	0%	0%	0%	0%	0%
8480100000	– Moulding boxes for metal foundry	5%	A	5% 5%	5% 5%	0% 0%	0% 0%	0%		0%	0%	0% 0%	0% 0%	0%
8480200000	– Mould bases	5%	A	5%	5%	0%		0%	0% 0%	0%	0%	0%	0%	0%
8480300000	– Moulds for metal or metal carbides:	5%	A

Page 358 in PDF

– 8482990000 –	– Balls, – Other	10% 10%		10%	10% 10%	10%	10%	10%	10%	10%	5% 5%	5% 5% 5% 5%	0%
8483100000 –	Transmission shafts (including cam shafts and crank shafts) and cranks	10%	B B	10%	10%	10%	10%	10%	10%	10%	5%	5% 5%	0%
8483200000 –	Bearing housings, incorporating ball or roller bearings	10%	B	10%	10%	10%	10%	10%	10%	10%	5% 5%	5%	0%
8483300000	Bearing housings, not incorporating ball or roller bearings; plain shaft bearings	10%	B	10%	10%	10%	10%	10%	10%	10%	5% 5%	5%	0%
8483400000 including	– – 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, torque converters	10%	B	10%	10%	10%	10%	10%	10%	10%	5% 5%	5%	0%
8483500000	– Flywheels and pulleys, including pulley blocks	10%	B	10%	10%	10%	10%	10%	10%	10%	5% 5%	5%	0%
8483600000 –	Clutches and shaft couplings (including universal joints)	10%	B	10%	10%	10%	10%	10%	10%	10%	5% 5%	5%	0%
8483900000	– Toothed wheels, chain sprockets and other transmission elements presented separately; parts	10%	B	10%	10%	10%	10%	10%	10%	10%	5% 5%	5%	0%
8484100000	– Gaskets and similar joints of metal sheeting combined with other material or of two or more layers of metal	10%	B	10%	10%	10%	10%	10%	10%	10%	5% 5%	5%	0%
8484200000 –	Mechanical seals	10%	B	10%	10%	10%	10%	10%	10%	10%	5%	5%	0%
8484900000 –	Other	10%	B	10%	10%	10%	10%	10%	10%	10%	5%	5% 5% 5%	0%

– 8482990000 –	– Balls, – Other	10% 10%		10%	10% 10%	10%	10%	10%	10%	10%	5% 5%	5% 5% 5% 5%	0%
8486100000 –	Machines and apparatus for the manufacture of boules or wafers	10%	B	10%		10%	10%	10%	10%	10%		5% 5%	0%
8486201900 –	– – Other	20%	C	20%	20%	20%	20%	20%	20%	20%	10%	5%	0%
8486209000 –	– Other	10%	B	10%	10%	10%	10%	10%	10%	10%	5%	5% 5%	0%
8486201100 –	– – Direct write-on-wafer apparatus	20%	C	20%	20%	20%	20%	20%	20%	20%	10%	10% 5%	0%
8486201200 –	– – Step and repeat aligners	20%	C	20%	20%	20%	20%	20%	20%	20%	10%	10% 5%	0%
8486301000 –	– For photographic or cinematographic laboratories; negatoscopes	20%	C	20%	20%	20%	20%	20%	20%	20%	10% 10%	5%	0%
8486309000 8486400000	– – Other	10%	B	10% 10%	10% 10%	10% 10%	10%	10%	10%	10%	5% 5%	5% 5% 5%	0%
8486901000 –		10%	B	5%	5%	10%	10%	10% 0%	10%	10%	5% 0%	0%	0%
8486909000 – 8487100000	– Other Ships' or boats' propellers and blades therefor	5% 10%	A B	10%	10%	0% 10%	0% 10%	10%	0% 10%	0%	0%	0%	0%
– 8487900000					10%					10%	5% 5%	5%
8501100000 –	of an output not exceeding 37.5W					10%	10%	10%			0%
8501200000 –	Other DC motors; DC generators:	5%	A	5%						0%

Page 361 in PDF

0%	0%	0%	0%	0%	0%	0% 0%	0% 0%
8505201000	– – For motor vehicles	10%	B	10%	10%	10%	10%	10%	10%	10%	5%	5%	5% 0%	5% 0%
8505209000	– – Other	10%	B	10%	10%	10%	10%	10%	10%	10%	5%	5%	5% 0%	5% 0%
8506101000	8505900000 – Other, including parts – – R20 (Flashlight and radio batteries)	10% 20%	B D	10% Excl.	10% Excl.	10% Excl.	10% Excl.	10% Excl.	10% Excl.	10% Excl.	5% Excl.	5% Excl. Excl.	5% Excl.	0%
8506109000	– – Other	20%	D	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.		Excl.	Excl.
8506300000 –	Mercuric oxide	20%	D	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.
8506400000 –	Silver oxide	20%	D	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl. Excl.	Excl. Excl.
8506500000 –	Lithium	20%	D	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.
8506600000 – 8506800000 –	Air-zinc Other primary cells and primary batteries	20% 20%	D D	Excl. Excl.	Excl. Excl.	Excl. Excl.	Excl. Excl.	Excl. Excl.	Excl. Excl.	Excl. Excl.	Excl. Excl.	Excl. Excl.	Excl. Excl. Excl.	Excl.
8506900000 –	Parts	5%	A	5%	5%	0%	0%	0%	0%	0%	0%	0%	0% 0%	0% 0%
8507100000 –	Lead-acid, of a kind used for starting piston engines	20%	B	20%	20%	20%	20%	20%	20%	20%	10%	10%	5% 0%	5% 0%

0%	0%	0%	0%	0%	0%	0% 0%	0% 0%
8505201000	– – For motor vehicles	10%	B	10%	10%	10%	10%	10%	10%	10%	5%	5%	5% 0%	5% 0%
8507200000 –	Other lead-acid accumulators	20%	D	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl. Excl.	Excl.
8507300000 –	Nickel-cadmium	20%	D	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl. Excl.	Excl. Excl.
8507400000 –	Nickel-iron	20%	D	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.
8507500000 –	Nickel-metal hydride	20%	D	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl. Excl.	Excl. Excl.
8507600000	– Lithium-ion	20%	D	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl. Excl. Excl.	Excl. Excl. Excl.
8507900000			D	Excl. 10%	Excl. 10%	Excl. 10%	Excl. 10%	Excl. 10%	Excl. 10%	Excl.	Excl. 5%	Excl. 5%	Excl. 5% 0%	Excl. 5% 0%
8508190000	8508110000 – – Of a power not exceeding 1500 Wand having a dust bag or other receptacle capacity not exceeding 20 l	20% 20%	C C	20%	20%	20%	20% 20%	20% 20%	20% 20%	20% 20%	10%	10%	5% 5%	5% 5%
8508600000	– – Other – Other vacuum cleaners	20%	C	20%	20%	20%	20%	20%	20%	20%	10% 5%	10% 5%	0% 0%	0% 0%
8508700000	– Parts	10%	B	10%	10%	10%	10%	10%	10%	10%		5% 5%	0%	0%

0%	0%	0%	0%	0%	0%	0% 0%	0% 0%
8505201000	– – For motor vehicles	10%	B	10%	10%	10%	10%	10%	10%	10%	5%	5%	5% 0%	5% 0%
8509400000	– Food grinders and mixers; fruit or vegetable juice extractors	20%			20%	20%	20%	20%	20%	20%	10%	10% 5%	0%	0%
8509800000	– Other appliances	20%	C C	20% 20%	20%	20%	20%	20%	20%	20%	10%	10% 5%	0%	0%
8509900000	– Parts	10%	B	10%	10%	10%	10%	10%	10%	10%	5%	5% 5%	0%	0%
8510100000		20%	C	20%	20%			20%	20%	20%		10% 5%	0%	0%
8510200000	– Hair clippers	20%	C	20%	20%	20%	20%	20%	20%	20%	10%	10% 5%	0%	0%
8510300000	– Hair-removing appliances	20%	C	20%	20%	20%

Page 363 in PDF

0%	0%	0%	0%	0%	0%
8515190000 – Machines and apparatus for resistance welding of metal:	5%	A	5%	5%	0%	0%	0%	0%	0%	0%	0%	0%	0%
8515210000 – – Fully or partly automatic	5%	A	5%	5%	0%	0%	0%	0%	0%	0%	0%	0%	0%
Machines and apparatus for arc (including plasma arc) welding of metals:	5%	A	5%	5%	0%	0%	0%	0%	0%	0%	0%	0%	0%
8515290000 – automatic	5%	A	5%	5%	0%	0%	0%	0%	0%	0%	0%	0%	0%
8515310000 – – Fully or partly	5%	A	5%	5%	0%	0%	0%	0%	0%	0%	0%	0%	0%
8515390000 – – Other 8515800000 – Other machines and	5%	A	5%	5%	0%	0%	0%	0%	0%	0%	0%	0%	0%
apparatus 8515900000 – Parts	5%	A	5%	5%	0%	0%	0%	0%	0% 20%	0%		0% 0%	0%
8516100000 – Electric space-heating apparatus and electric soil-heating apparatus: 8516210000 – – Storage heating radiators	20% 20%	C C	20% 20%	20% 20%	20% 20%	20% 20%	20% 20%	20% 20%	20%	10%	10%	5% 5%	0% 0%
8516290000 – Electrothermic hairdressing or hand-drying apparatus:					20%	20%		20%		10%	10%	5%	0%
8516310000 – – Hairdryers	20% 20%	C C	20% 20%	20% 20%	20%	20%	20% 20%	20%	20% 20%	10% 10%	10%	5%	0%
8516320000 – – Other hairdressing apparatus	20%	C	20%	20%	20%	20%	20%	20%	20%	10%	10% 10%	5%	0%
8516330000 – – Hand-drying apparatus	20%	D	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.
8516400000 – Electric smoothing irons	20%	C	20%	20%	20%	20%	20%	20%	20%	10%	10%	5%	0%

0%	0%	0%	0%	0%	0%
8515190000 – Machines and apparatus for resistance welding of metal:	5%	A	5%	5%	0%	0%	0%	0%	0%	0%	0%	0%	0%
8516500000 – Microwave ovens	20%	C	20%	20%	20%	20%	20%	20%	20%	10%	10%	5%	0%
– – Presented completely knocked down (CKD) or unassembled for the assembly industry			20%	20%	20%	20%		20%	20%	10%	10%	5%	0%
8516601000 8516609000 – Other electrothermic appliances:	20%	C	20%	20%			20%	20%	20%	10%	10%	5%	0%
8516710000 – – Coffee or tea makers	20% 20%	C C	20%	20%	20% 20%	20% 20%	20% 20%	20%	20%	10% 10%		5%	0%
8516720000 – – Toasters	20%	C	20%	20%	20%	20%	20%	20%	20%	10%
8516791000 – – – Kettles	20%	C	20%	20%	20%	20%	20%	20%	20%	10% 10%	10% 5%	5%	0%
8516792000 – – – Perfume or incense heaters, and heaters for diffusing insecticides	20%	C	20%	20%			20%	20%	20%	10% 10%	5%		0% 0%
8516799000 – – – Other	20%	C	20%	20%	20% 20%	20% 20%	20%	20%	20%	10% 10%	5%		0%
8516800000 – heating resistors	20%	C	20%	20%	20%	20%	20%	20%	20%	10%	10%	5%	0%
Electric		C	10%	10%			10%	10%	10%	5%	5%
8516900000 – Parts telephone sets with cordless handsets	10% 10%	B		10%	10%	10%		10%	10%			5%	0%
8517110000 – – Line			10%		10%	10%	10%			5%	5%	5%	0%
8517120000 – – Telephones for cellular networks or for other wireless networks		B	10%	10%	10%						5%	5%	0%

0%	0%	0%	0%	0%	0%
8515190000 – Machines and apparatus for resistance welding of metal:	5%	A	5%	5%	0%	0%	0%	0%	0%	0%	0%	0%	0%
– Other apparatus for the transmission or reception of voice, images or other data, including for communication in a wired or wireless network (such as a local or wide area 10%	10%					10%	10%	10%	10%	5%
8517180000 apparatus network):		B	10%	10%	10%	10%	10%	10%	10%	5%	5%	5%	0%
HS2017	Description	CET rate	Category	2019	2020	2021	2022	2023	2024	2025	2026	2027 2028	2029
8517620000 – – or	Machines for the reception, conversion and transmission or regeneration of voice, images other data, including switching and routing apparatus	10%	B	10%	10%	10%	10%	10%	10%	10%	5% 5%	5%	0%
8517690000 –	– Other	10%	B	10%	10%	10%	10%	10%	10%	10%	5% 5%	5%	0%
8517700000 –	Parts	5%	A	5%	5%	0%	0%	0%	0%	0%	0% 0%	0%	0%
8518100000 –	Loudspeakers, whether or not mounted in their enclosures:	20%	C	20%	20%	20%	20%	20%	20%	20%	10%	10% 5%	0%
8518210000 – –	Single loudspeakers, mounted in their enclosures	20%	C	20%	20%	20%	20%	20%	20%	20%	10%	10% 5%	0%
8518220000 – –	Multiple loudspeakers, mounted in the same enclosure	20%	C	20%	20%	20%	20%	20%	20%	20%	10%	10% 5%	0%
8518290000 – –	Other	20%	C	20%	20%	20%	20%	20%	20%	20%	10%

Page 364 in PDF

10% 5%	0%
8518300000 –	Headphones and earphones, whether or not combined with a microphone, and sets consisting of a microphone and one or more loudspeakers	20%	C	20%	20%	20%	20%	20%	20%	20%	10%	10% 5%	0%
8518400000 –	Audio-frequency electric amplifiers	20%	C	20%	20%	20%	20%	20%	20%	20%	10%	10% 5%	0%
8518500000 –	Electric sound amplifier sets	20%	C	20%	20%	20%	20%	20%	20%	20%	10%	10% 5%	0%
8518900000 –	Parts	20%	C	20%	20%	20%	20%	20%	20%	20%	10%	10% 5%	0%
8519200000 –	Apparatus operated by coins, banknotes, bank cards, tokens or by other means of payment	20%	C	20%	20%	20%	20%	20%	20%	20%	10%	10% 5%	0%
8519300000	(record-decks)	20%	C	20%	20%	20%	20%	20%	20%	20%	10%	10% 5%	0%
8519500000	– Turntables – Other apparatus:	20%	C	20%	20%	20% 20%	20% 20%	20% 20%	20%	20%	10%	10% 5%	0%
8519819000 –	8519811000 – – – Portable multimedia players	20%	C	20%	20% 20%			20%	20%	20%	10% 20%	10% 5% 10% 5%	0% 0%
8519890000	– – Other	20%	C C	20% 20%		20% 20%	20%		20% 20%		10% 20%	10% 5%	0%
8521100000 –	– – Other	20%		20%	20%	20%	20% 20%	20% 20%	20%	20%	10%	10% 5%	0%
Magnetic 8521909000 –	tape-type	20%	C		20%		20%	20%	20%	20%	10%	10% 5%	0%
8521901000 – –	– Other DVD players/recorders	20% 20%	C C	20% 20%	20% 20%	20% 20%	20%	20%	20%	20%	10% 10%	10% 5%	0%
8522100000	– Pick-up cartridges	20%	C	20%	20%	20%	20%	20%	20%		20% 10%	10% 5%	0%

10% 5%	0%
8518300000 –	Headphones and earphones, whether or not combined with a microphone, and sets consisting of a microphone and one or more loudspeakers	20%	C	20%	20%	20%	20%	20%	20%	20%	10%	10% 5%	0%
8522900000 –	Other	10%	C	10%	10%	10%	10%	10%	10%	10%	5%	5% 5%	0%
8523211000 –	– – Recorded	20%	C	20%	20%	20%	20%	20%	20%	20%	10%	10% 5%	0%
8523219000	– – – Unrecorded	20%	C	20%	20%	20%	20%	20%	20%	20%	10%	10% 5%	0%
8523299000	– Optical media:	20%	C	20%	20%	20%	20%	20%	20%	20%		10% 5%	0%
8523291000	– – – Of a width not exceeding 4 mm	10%	C	10%	10%	10%	10%	10%	10%	10%	10% 5%	5% 5%	0%
8523410000	– – Unrecorded	20%	C	20%	20%	20%	20%	20%	20%	20%	10%	10% 5%	0%
8523490000	– Semiconductor media:	20%	C	20%	20%	20%	20%	20%	20%	20%	10%	10% 5%	0%
8523510000 – –	Solid-state non-volatile storage devices	20%	C	20%	20%	20%	20%	20%	20%	20%	10%	10% 5%	0%
8523520000 –	– "Smart cards"	20%	C	20%	20%	20%	20%	20%	20%	20%	10%	10% 5%	0%
8523590000 –	– Other	20%	C	20%	20%	20%	20%	20%	20%	20%	10%	10% 5%	0%
8523800000 –				20%	20%	20%	20%	20%		20%	10%	10% 5%	0%
8525500000 – Transmission	Other apparatus	20% 5%	C	5%	5% 5%	5% 5%	5%	5%	20%	0%	0% 0%	0% 0% 0%	0% 0%
8525600000	– Transmission apparatus incorporating reception apparatus	5%	B B	5%	5%	0%	5%	5%	0% 0%	0%	0%

10% 5%	0%
8518300000 –	Headphones and earphones, whether or not combined with a microphone, and sets consisting of a microphone and one or more loudspeakers	20%	C	20%	20%	20%	20%	20%	20%	20%	10%	10% 5%	0%
8525800000	– Television cameras, digital cameras and video camera recorders	5%	A	5%			0%	0%	0%	0%	0% 0%	0%	0%
8526100000 – Other:	Radio navigational aid apparatus	5%		5%	5%	0%	0%	0%	0%	0% 0%	0% 0%	0%	0%
8526910000 – – 8526920000		5%	A A	5%	5%	0%	0%	0%	0%		0% 0%	0%	0%
8527120000	– Pocket-size radio cassette players	5%	C	20%		0%	0%	0%	0%	0%	0%	5%	0%
– 8527130000 –	– Other apparatus combined with sound-recording or -reproducing apparatus	20% 20%	C	20%	20% 20%	20% 20%	20% 20%	20% 20%	20% 20%	20% 20%	10% 10% 10% 10%	5%	0%
HS2017	Description	CET	rate	Category	2019	2020 2021	2022 2023	2024	2025	2026	2027	2028	2029
8527199000	– Radio-broadcast receivers not capable of operating without an external source of power, of a kind used in motor vehicles:	20%	B	20%	20%	20%	20% 20%	20%	20%	10% 10%		5%	0%
8527191000	– – – Presented completely knocked down (CKD) or unassembled for the assembly industry	5%	B	5%	5%	5%	5% 5%	0%	0%	0%	0%	0%	0%
8527192000	– – – Radio receiving sets	20%	B	20%	20%	20%	20%	20%	20%	10%	10%	5%	0%
8527210000 –	– Combined with sound-recording or -reproducing apparatus	20%	C	20%	20%	20%	20% 20%	20% 20%	20%	10%	10%	5%	0%
8527290000 –	Other:	20%	C	20%	20%	20%	20% 20%	20%	20%	10%	10%	5%	0%

10% 5%	0%
8518300000 –	Headphones and earphones, whether or not combined with a microphone, and sets consisting of a microphone and one or more loudspeakers	20%	C	20%	20%	20%	20%	20%	20%	20%	10%	10% 5%	0%
8527910000 –	– Combined with sound-recording or -reproducing apparatus	20%	C		20% 20%	20%	20% 20%	20%	20%	10%	10%	5%	0%
8527920000 – –	Not combined with sound-recording or -reproducing apparatus but combined with a clock	20%	C	20%	20%	20%	20% 20%	20%	20%	10%	10%	5%	0%
8527990000 –	– Other	20%	C		20% 20%	20%	20% 20%	20%	20%	10%	10%	5%	0%
8528420000 –	– Capable of directly connecting to and designed for use with an automatic data-processing machine of heading 8471	5%	C	5%	5%	5%	5% 5%	0%	0%	0%	0%	0%	0%
8528490000	– Other monitors:	20%	C	20%	20%	20%	20% 20%	20%	20%	10%	10%	5%	0%
8528520000 –	– Capable of directly connecting to and designed for use with an automatic data-processing machine of heading 8471	5%	C	5%	5%	5%	5% 5%	0%	0%	0%	0%	0%	0%
8528590000	– Projectors:	20%	C	20%	20%	20%	20% 20%	20%	20%	10%	10%	5%	0%
8528620000	– – Capable of directly connecting to and designed for use with an automatic data-processing machine of heading 8471	5%	C	5%	5%	5%	5%	5% 0%	0%	0%	0%	0%	0%
8528690000	– Reception apparatus for television, whether or not incorporating radio-broadcast receivers or sound- or video-recording or -reproducing apparatus:	20%	C	20%	20%	20%	20% 20%	20%	20%	10%	10%	5%	0%
8528711000 –	– – Presented completely knocked down (CKD) or unassembled for the assembly industry	5%	A	5%	5%	0%	0% 0%	0%	0%	0%	0%	0%	0%

10% 5%	0%
8518300000 –	Headphones and earphones, whether or not combined with a microphone, and sets consisting of a microphone and one or more loudspeakers	20%	C	20%	20%	20%	20%	20%	20%	20%	10%	10% 5%	0%
8528719000	– – – Other	20%	C		20%	20% 20%	20% 20%	20%	20%	10%	10%	5%	0%
8528721000 –	– – Presented completely knocked down (CKD) or unassembled for the assembly industry	5%	C		5% 5%	5%	5% 5%	0%	0%	0%	0%	0%	0%
8528729000 –	– – Other	20%	C	20%	20%	20%	20% 20%		20%	10%	10%	5%	0%
8528739000 – –	– Other	20%	B	20%	20%	20%	20% 20%	20% 20%	20%	10%	10%	5%	0%
8528731000 – –	– Presented completely knocked down (CKD) or unassembled for the assembly industry	5%	B	5%	5%	5%	5% 5%	0%	0%	0%	0%	0%	0%
8529100000 –	Aerials and aerial reflectors of all kinds; parts suitable for use therewith	20%	D	Excl.	Excl.	Excl.	Excl. Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.
8529900000 –	Other	10%	B	10%	10%	10%	10% 10%	10%	10%	5%	5%	5%	0%
8530100000 –	Equipment for railways or tramways	5%	A	5%	5%	0%	0% 0%	0%	0%	0%	0%	0%	0%
8530800000 –	Other equipment	5%	A	5%	5%	0%	0% 0%	0%	0%	0%	0%	0%	0%
8530900000 –	Parts	5%	A	5%	5%	0%	0%		0%	0%	0%	0%	0%
8531100000 –	Burglar or fire alarms and similar apparatus	5%	A	5%	5%	0%	0% 0% 0%	0% 0%	0%	0%	0%	0%	0%

10% 5%	0%
8518300000 –	Headphones and earphones, whether or not combined with a microphone, and sets consisting of a microphone and one or more loudspeakers	20%	C	20%	20%	20%	20%	20%	20%	20%	10%	10% 5%	0%
8531200000 –	Indicator panels incorporating liquid crystal devices (LCD) or light-emitting diodes (LED)	10%	B	10%	10%	10%	10% 10%	10%	10%	5%	5%	5%
8531800000 –	Other apparatus	10%	B	10%	10%	10%	10%	10%	10%	5%	5%	5%	0%
8531900000 –	Parts	5%	A	5%	5%	0%	0% 0%	10% 0%	0%	0%	0%	0%	0% 0%
8532100000 –	Other fixed capacitors:	5%	A	5%	5%	0%	0% 0%	0%	0%	0%	0%	0%	0%
8532210000 –	Tantalum	5%	A		5%	0%	0%	0%	0%	0%	0%	0%	0%
8532220000 – –	Aluminium electrolytic	5%	A	5%	5%	0%	0% 0%	0%	0%	0%	0%	0%
8532230000 – –	Ceramic dielectric, single layer	5%	A		5% 5%	0%	0% 0%	0%	0%	0%	0%	0%	0%
HS2017	Description CET	rate	Category	2019	2020	2021	2022	2023	2024	2025	2026	2027	2028	2029	2029	2029	2029	2029
8532240000 – –	Ceramic dielectric, multilayer	5%	A	5%	5%	0%	0%	0%	0%	0% 0%	0%	0%		0%	0%	0%	0%	0%
8532250000 – –	Dielectric of paper or plastics	5%	A	5%	5%	0%	0%	0%	0%	0%	0%	0%	0%	0%	0%	0%	0%	0%
8532290000	– – Other	5%	A	5%	5%	0%	0%	0%	0%	0%	0%	0%	0%	0%	0%	0%	0%	0%

10% 5%	0%
8518300000 –	Headphones and earphones, whether or not combined with a microphone, and sets consisting of a microphone and one or more loudspeakers	20%	C	20%	20%	20%	20%	20%	20%	20%	10%	10% 5%	0%
8532300000 –	Variable or adjustable (pre-set) capacitors	5%	A	5%	5%	0%	0%	0%	0%	0%	0%	0%	0%	0%	0%	0%	0%	0%
8532900000 8533100000	– Parts – 5%	5%	A A 5% 0%	5%	5% 5% 0%	0%	0% 0%	0% 0%	0%	0% 0% 0%	0%	0% 0%	0% 0%	0% 0%	0% 0%	0% 0%	0% 0%	0% 0%
8533210000	For a power handling capacity not exceeding 20W	5%	A	5%	5%	0%	0%	0%	0%	0%	0%		0%	0%	0%	0%	0%	0%
8533290000 –	Wirewound variable resistors, including rheostats and potentiometers:	5%	A									0%
8533310000	– – For a power handling capacity not exceeding 20W	5%	A	5%	5%	0%	0%	0%	0%	0%	0%	0%	0%	0%	0%	0%	0%	0%
8533390000	– – Other	5%	A	5%	5%	0%	0%	0%	0%	0%	0%	0%	0% 0%	0%	0%	0%	0%	0%
8533400000 –	Other variable resistors, including rheostats and potentiometers	5%	A	5%	5%	0%	0%	0%	0%	0%	0%	0%	0%
8533900000 8534000000	– Parts 5% Printed circuits	5%	A 5% 5% A	5%	0% 5%	0% 0%	0% 0%	0% 0%	0%	0% 0% 0%	0%	0%	0% 0%	0%	0%	0%	0%	0%
8535100000 –	Automatic circuit breakers:	10%	B	10%	10%	10%	10%	10%	10%	10%	5%	5%	5%	0%	0%	0%	0%	0%

10% 5%	0%
8518300000 –	Headphones and earphones, whether or not combined with a microphone, and sets consisting of a microphone and one or more loudspeakers	20%	C	20%	20%	20%	20%	20%	20%	20%	10%	10% 5%	0%
8535210000 –	– For a voltage of less than 72.5 kV	10%	B	10%	10%	10%	10%	10%	10%	10%	5%	5%	5%	0%	0%	0%	0%	0%
8535290000 –	– Other	10%	B	10%	10%	10%	10%	10%	10%	10%	5%	5%	5%	0%	0%	0%	0%	0%
8535300000 –	Isolating switches and make-and-break switches	10%	B	10%	10%	10%	10%	10%	10%	10%	5%	5%	5%	0%	0%	0%	0%	0%
8535400000 –	Lightning arresters, voltage limiters and surge suppressors	10%	B	10%	10%	10%	10%	10%	10%	10%	5%		5%	0%	0%	0%	0%	0%
8535900000 –	Other	10%	B	10%	10%	10%	10%	10%	10%	10%	5%	5%	5%	0%	0%	0%	0%	0%
8536100000 –	Fuses	20%	D	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.
8536200000 –	Automatic circuit breakers	20%	D	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.
8536300000 –	Relays:	20%	D	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.

10% 5%	0%
8518300000 –	Headphones and earphones, whether or not combined with a microphone, and sets consisting of a microphone and one or more loudspeakers	20%	C	20%	20%	20%	20%	20%	20%	20%	10%	10% 5%	0%
8536410000 – – 8536490000 – – Other	For a voltage not exceeding 60 V 20%	20%	D Excl. Excl. Excl. D	Excl.	Excl. Excl.	Excl.	Excl. Excl.	Excl. Excl.	Excl.	Excl. Excl. Excl.	Excl.	Excl.	Excl. Excl.	Excl. Excl.	Excl. Excl.	Excl. Excl.	Excl. Excl.	Excl. Excl.
8536500000 –	Lamp holders, plugs and sockets:	20%	B	20%	20%	20%	20%	20%	20%	20%	10%	10%	5%	0%	0%	0%	0%	0%
8536610000 –	– Lamp holders	20%	D	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.
8536690000 –	Other	20%					Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.
8536700000 – optical fibre bundles or cables	– Connectors for optical fibres, 20%		D C 20% 20% 20%	Excl.	Excl.	Excl.	20%	20%	20%	20%	10%	10%	5%	0%	0%	0%	0%	0%
8536900000	– Other apparatus	20%	B	20%	20%	20%	20%	20%	20%	20%	10%	10%	5%	0%	0%	0%	0%	0%
8537100000	– For a voltage not exceeding 1000 V	5%	B	5%	5%	5%	5%	5%	0%	0%	0%	0%	0%	0%	0%	0%	0%	0%
8537200000 –	For a voltage exceeding 1000 V	5%	B								0%	0%	0%

10% 5%	0%
8518300000 –	Headphones and earphones, whether or not combined with a microphone, and sets consisting of a microphone and one or more loudspeakers	20%	C	20%	20%	20%	20%	20%	20%	20%	10%	10% 5%	0%
8538100000 –	Boards, panels, consoles, desks, cabinets and other bases for the goods of heading 8537, not equipped with their apparatus		A	5%	5%	5%	5%	5%	0%	0%				0%	0%	0%	0%	0%
8538900000	– Other	5%	B	5%	5% 5%	0%	0%	5%			0%	0%	0%	0%	0%	0%	0%

Page 365 in PDF

0%
8539100000 – Other filament lamps, excluding ultraviolet or infra-red lamps:	20%			Excl.	Excl. Excl.	5% Excl.	5% Excl.	Excl.	0%	0% Excl.		Excl.	Excl.	0% Excl.	0% Excl.	0% Excl.	0% Excl.	0% Excl.
8539210000	– – Tungsten halogen	20%	D C 20% 20%	20%	20%	20%	20%	20%	20%	20%	Excl. 10%	10%	5%
8539220000	– – Other, of a power not exceeding 200 Wand for a voltage exceeding 100 V	20%	C	20%			20%	20%	20%	20%	10%	10%	5%	0%	0%	0%	0%	0%
8539290000	– Discharge lamps, other than ultraviolet lamps:		B	20%	20%	20%	20%		20%	20%	10%			0%	0%	0%	0%	0%
8539311000	(CFL)	20%						20%				10%	5%	0%	0%	0%	0%	0%
8539319000	– – – Other	20%	B	20%	20%		20%	20%	20%	20%	10%
8539320000						20%					10%	10%
20%						Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.

0%
8539100000 – Other filament lamps, excluding ultraviolet or infra-red lamps:	20%			Excl.	Excl. Excl.	5% Excl.	5% Excl.	Excl.	0%	0% Excl.		Excl.	Excl.	0% Excl.	0% Excl.	0% Excl.	0% Excl.	0% Excl.
HS2017	Description	CET rate Category 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 Excl. Excl.	CET rate Category 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 Excl. Excl.	CET rate Category 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 Excl. Excl.	CET rate Category 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 Excl. Excl.	CET rate Category 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 Excl. Excl.	CET rate Category 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 Excl. Excl.	CET rate Category 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 Excl. Excl.	CET rate Category 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 Excl. Excl.	CET rate Category 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 Excl. Excl.	CET rate Category 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 Excl. Excl.	CET rate Category 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 Excl. Excl.	CET rate Category 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 Excl. Excl.	CET rate Category 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 Excl. Excl.
8539410000 –	– Arc lamps	20%	D	Excl.			Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.
8539490000 –	– Other	20%	D	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.
8539500000	– Light-emitting diode (LED) lamps	20%	B		20% 20%		20% 20%	20% 10%	20%	20%	10%	10%	5%	0%
8539900000 – 8540110000 –	Parts – Colour	10% 10%	B B	10% 10%	10% 10%	10%	10% 10% 10%	10%	10% 10%	10% 10%	5% 5%	5% 5%	5% 5%	0% 0%

0%
8539100000 – Other filament lamps, excluding ultraviolet or infra-red lamps:	20%			Excl.	Excl. Excl.	5% Excl.	5% Excl.	Excl.	0%	0% Excl.		Excl.	Excl.	0% Excl.	0% Excl.	0% Excl.	0% Excl.	0% Excl.
8540120000 –	– Monochrome	10%	B	10%	10%		10% 10%	10%	10%	10%	5%	5%	5%	0%
8540200000	Television camera tubes; image converters and intensifiers; other photocathode	5%	A	5%	5%	0%	0%	0%	0%	0%	0%	0%	0%	0%
8540400000	– tubes – Data/graphic display tubes, monochrome; data/graphic display tubes, colour, with a		B	10%	10%	10%	10%	10%	10%	10%	5%	5%		0%
8540600000 –	phosphor dot screen pitch smaller than 0.4mm Microwave tubes (for example, magnetrons, klystrons, travelling-wave tubes, carcinotrons),	10% 10%	B	10%	10%		10% 10%	10%	10%	10%	5%	5%	5% 5%	0%
excluding 8540710000	grid-controlled tubes: – – Magnetrons	10%	B	10%	10%	10%	10%	10%	10%	10%	5%	5%	5%	0%
8540790000	– Other valves and tubes:	10%	B	10%	10%	10%	10%	10%	10%	10%	5%	5%	5%	0%
8540810000 –	– Receiver or amplifier valves and tubes	10%	B	10%	10%	10%	10%	10%	10%	10%	5%	5%	5%	0%
8540890000 –	Parts:	10%	B	10%	10%	10%	10%	10%	10%	10%	5%	5%	5%	0%
8540910000 –	– Of cathode ray tubes	5%	A	5%	5%	0%	0%	0%	0%	0%	0%	0%	0%	0%
8540990000 –	– Other	5%	B	5%	5%	5%	5%	5%	0%	0%	0%	0%	0%	0%

0%
8539100000 – Other filament lamps, excluding ultraviolet or infra-red lamps:	20%			Excl.	Excl. Excl.	5% Excl.	5% Excl.	Excl.	0%	0% Excl.		Excl.	Excl.	0% Excl.	0% Excl.	0% Excl.	0% Excl.	0% Excl.
8541100000 –	Transistors, other than photosensitive transistors:	10%	B	10%	10%	10%	10%	10%	10%	10%	5%	5%	5%	0%
8541210000 –	– With a dissipation rate of less than1W	10%	B	10%	10%	10%	10%	10%	10%	10%	5%	5%	5%	0%
8541290000 –	– Other	10%	B	10%	10%	10%	10%	10%	10%	10%	5%	5%	5%

Page 366 in PDF

0%
8541300000 –	Thyristors, diacs and triacs, other than photosensitive devices	10%	B	10%	10%	10%	10% 0%	10%	10% 0%	10% 0%	5%	5%	5%	0%
8541401000 –	– Solar cells whether or not in modules or made up into panels	0%	A	0%	0%	0%		0%			0%	0%	0%	0%
8541409000 –	– Other	0%	A	0%	0%	0%	0% 10%	0% 10%	0% 10%	0% 10%	0% 5%	0% 5%	0% 5%	0% 0%
8541500000 – 8541600000 –	Other semiconductor devices crystals	10%	B B	10% 10%	10% 10%	10% 10%	10%	10%		10%	5%	5%	5%	0%
8541900000 –	Mounted piezoelectric Parts	10% 5%	A	5%	5%	0%	0%	0%	10% 0%	0%	0%	0%	0%	0%
8542310000	– circuits, amplifiers, clock and timing circuits, or other circuits						10%	10%	10%	10%
8542320000 –	– Memories	10%	B	10%	10%	10%			10%		5%	5%	5%	0%
8542330000 –	– Amplifiers	10%	B	10%	10%	10%	10%	10%		10%	5%	5%	5%	0%
8542390000 –	– Other	10%	B	10%	10%	10%	10%	10%	10%	10%	5%	5%	5%	0%
8542900000 –	Parts	5%	A B	5% 10%	5% 10%	0% 10%	0% 10%	10%	0% 10%	0% 10%	0% 5%	0% 5%	0%	0% 0%
8543100000 –	Particle accelerators	10%						0%					5%
8543200000 –	Signal generators	10%	B	10%	10%	10%	10%	10%	10%	10%	5%	5%	5%	0%
8543300000 – 8543700000 –	Machines and apparatus for electroplating, electrolysis or electrophoresis Other machines and apparatus	10% 10%	B	10% 10%	10% 10%	10% 10%	10% 10%	10%	10%	10%	5%	5%	5% 5%	0% 0%

0%
8541300000 –	Thyristors, diacs and triacs, other than photosensitive devices	10%	B	10%	10%	10%	10% 0%	10%	10% 0%	10% 0%	5%	5%	5%	0%
8543900000			B			0%		10%	10%	10%	5%	5%	0%	0%
8544110000 – 8544190000	– Of copper – Other	10% 10%	B B	10%	10% 10%	10% 10%	10% 10%	10% 10%	10% 10%	10% 10%	5% 5%	5% 5%	5%	0%
– 8544200000	Coaxial cable and other coaxial electric conductors	20%	B			20%		20%		20%	10%		5%	0%
8544300000									20%			10%	5%	0%
8544420000 –	– Fitted with connectors	20%	D	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.
HS2017	Description	CET rate	Category	2019	2020		2021	2022 2023	2024	2025	2026	2027	2028	2029
8544491000 –	– – Almenec insulated self-supporting cables with a metallic part made of 7 uninsulated strands of a diameter between 3.15 mm and 3.55mm	10%	B	10%	10%		10%	10% 10%	10%	10%	5%	5% 5%		0%
8544499000	– – – Other	20%	B	20%	20%	20%	20%	20%	20%	20%	10%	10%	5%	0%
8544600000	– Other electric conductors, for a voltage exceeding 1000 V	10%	B	10%	10%		10%	10% 10%	10%	10%	5%	5%	5%	0%
8544700000	– Optical fibre cables	5%	B	5%	5%	5%		5% 5%	0%	0%	0%	0%	0%	0%
8545110000	– – Of a kind used for furnaces	10%	B	10%	10%		10%	10% 10%	10%	10%	5%	5%	5%	0%
8545190000	– – Other	10%	B	10%	10%		10%	10% 10%	10%	10%	5%	5%	5%	0%

0%
8541300000 –	Thyristors, diacs and triacs, other than photosensitive devices	10%	B	10%	10%	10%	10% 0%	10%	10% 0%	10% 0%	5%	5%	5%	0%
8545200000	– Brushes	10%	B	10%	10%	10%		10% 10%	10%	10%	5%	5%	5%	0%
8545909000	– – Other	10%	B		10% 10%	10%	10%	10%	10%	10%	5%	5%	5%	0%
8545901000	– – Intended for the battery manufacturing industry	5%	B	5%	5%		5%	5% 5%	0%	0%	0%	0%	0%	0%
8546100000	– Of glass	10%	B	10%	10%	10%	10%	10%	10%	10%	5%	5%	5%	0%
8546200000	– Of ceramics	10%	B	10%	10%		10%	10% 10%	10%	10%	5%	5%	5%	0%
8546900000	– Other	10%	B	10%	10%	10%	10%	10%	10%	10%	5%	5%	5%	0%
8547100000 –	Insulating fittings of ceramics	10%	B	10%	10%	10%	10%	10%	10%	10%	5%	5%	5%	0%
8547200000 –	Insulating fittings of plastics	10%	B	10%	10%	10%	10%	10%	10%	10%	5%	5%	5%	0%
8547900000 – –	Other	10%	B	10%	10%	10%	10%	10%	10%	10%	5%	5%	5%	0% Excl.
8548100000 8548900000 –	Waste and scrap of primary cells, primary batteries and electric accumulators; spent primary cells, spent primary batteries and spent electric accumulators Other	20% 10%	D B	Excl. 10%	Excl. 10%	Excl. 10%	10%	Excl. Excl. 10%	Excl. 10%	Excl. 10%	Excl. 5%	Excl. 5%	Excl. 5%	0%
8601100000 –	Powered from an external source of electricity	5%	A	5%	5%	0%	0%	0%	0%	0%	0%	0%	0%	0%
8601200000 –	Powered by electric accumulators	5%	A	5%	5%	0%		0% 0%

Page 368 in PDF

5%	0%	0%	0%	0%	0%	0%
8701951900 –	– – – Other	5%	B	5%	5%	5%	5%	5%	0%	0%	0%	0%	0%	0%
8701959000 –	– – Used	5%	B	5%	5%	5%	5%	5%	0%	0%	0%	0%	0%
8702101110 –	– – – Presented completely knocked down (CKD) or unassembled for the assembly industry	5%	A	5%	5%	0%	0%	0%	0%	0%	0%	0%	0%	0% 0%
8702101290 –	– – For more than 30 persons, including the driver:	10%	A	10%	10%	5%	5%	0%	0%	0%	0%	0%	0%	0%
8702101310	– – – Presented completely knocked down (CKD) or unassembled for the assembly	5%				0%	0%	0%	0%	0%		0%	0%
– 8702101390	industry		A	5%	5%						0%			0%
8702101210 8702102200	– – – – Presented completely knocked down (CKD) or unassembled for the assembly industry	5%	A A	10%	10%	0%	0%	0%	0%	0%		0%	0%	0%
8702102300	– – – For 23 to 30 persons, including the driver	10%				5%	5%	0%	0%	0%	0%	0%	0%	0%
8702101190	– – – For more than 30 persons, including the driver	10%	A	10%	10%	5%	5%	0%	0%	0%	0%	0%	0%	0%
8702102100	– – – For 10 to 22 persons, including the driver	10%		10%		5%	5%	0%	0%	0%	0%	0%	0%	0%
HS2017	Description	CET rate	Category	2019	2020	2021	2022	2023	2024	2025	2026	2027	2028	2029
8702201110 –	down (CKD) or unassembled for the assembly industry 5%		A	5%	5%	0%	0%	0%	0%	0%	0% 0%		0%	0%

5%	0%	0%	0%	0%	0%	0%
8701951900 –	– – – Other	5%	B	5%	5%	5%	5%	5%	0%	0%	0%	0%	0%	0%
8702201190 –	driver: 10%		B	10%	10%	10%	10%	10%	10%	10%	5%	5%	5%	0%
8702201210 –	down (CKD) or unassembled for the assembly industry 5%		A	5%	5%		0% 0%	0%	0%	0%	0%	0%	0%	0%
8702201290 –	the driver: 10% B 10% 10% 10%						10%	10%	10%	10%	5%	5%	5%	0%
8702201310 –	down (CKD) or unassembled for the assembly industry	5%	A	5%	5%	0%	0%	0%	0%	0%	0%	0%	0%	0%
8702201390 –		10%	B	10%	10%	10%	10%	10%	10%	10%	5%	5%	5%	0%
8702202100 –	driver 10% B			10%	10%	10%	10%	10%	10%	10%	5%	5%	5%	0%
8702202200 –	driver 10% B			10%	10%	10%	10%	10%	10%	10%	5%	5%	5%	0%
8702202300 –	the driver B	10%		10%	10%	10%	10%	10%	10%	10%	5%	5%	5%	0%
8702302200 –	driver 10% B			10%	10%	10%	10%	10%	10%	10%	5%	5%	5%	0%
8702302300 –	the driver 10% B 10%				10%	10%	10%	10%	10%	10%	5%	5%	5%	0%
8702302100 –	driver 10% B 10%				10%	10%	10%	10%	10%	10%	5%	5%	5%	0%
8702301390 –	10% B 10%				10%	10%	10%	10%	10%	10%	5%	5%	5%	0%
8702301310 –	down (CKD) or unassembled for the assembly industry 5% B 5% 5% the driver: 10%					5%	5%	5%	0%	0%	0%	0%	0%	0%

5%	0%	0%	0%	0%	0%	0%
8701951900 –	– – – Other	5%	B	5%	5%	5%	5%	5%	0%	0%	0%	0%	0%	0%
8702301290 –		10%	B	10%		10%	10%	10%	10%	10%	5%	5%	5%	0%
8702301210 –	down (CKD) or unassembled for the assembly industry 5% B 5%				5%	5%	5%	5%	0%	0%	0%	0%	0%	0%
8702301190 –	driver:	10%	B	10%	10%	10%	10%	10%	10%	10%	5%	5%	5%	0%
8702301110 –	down (CKD) or unassembled for the assembly industry 5% B 5% 5%					5%	5%	5%	0%	0%	0%	0%	0%	0%
8702401310 –	down (CKD) or unassembled for the assembly industry 5% B 5%				5%	5%	5%	5%	0%	0%	0%	0%	0%	0%
8702401390 –	10% B 10%				10%	10%	10%	10%	10%	10%	5%	5%	5%	0%
8702401110 –	down (CKD) or unassembled for the assembly industry 5% B 5% 5%					5%	5%	5%	0%	0%	0%	0%	0%	0%
8702401190 –	driver: 10% B 10% 10%					10%	10%	10%	10%	10%	5%	5%	5%	0%
8702401290 –	the driver: 10% B 10%			10%		10%	10%	10%	10%	10%	5%	5%	5%	0%
8702402200 –	driver 10% B 10% 10%					10%	10%	10%	10%	10%	5%	5%	5%
8702402100 –	driver 10% B 10% 10% 10%							10%	10%	10%	5%	5%	5%	0% 0%
8702401210 –	down (CKD) or unassembled for the assembly industry 5% B 5% the driver					5%	10% 5%	5%	0%	0%	0%	0%	0%	0%

5%	0%	0%	0%	0%	0%	0%
8701951900 –	– – – Other	5%	B	5%	5%	5%	5%	5%	0%	0%	0%	0%	0%	0%
8702402300 –	5%	10%	B	10%	10%	10%	10%	10%	10%	10%	5%	5%	5%	0%
8702901290	down (CKD) or unassembled for the assembly industry 5% B 5% 5%						5%	5%			5%			0%
8702901210 – 8702901190	driver: 10% B					5%			0%	0%	0% 5%	0% 5%	0%	0%
8702901110 – 8702902100	down (CKD) or unassembled driver 10% B	5%	B	5% 10%	5% 10%	5% 10%	5%	5%	0%	0%	0%	0% 5%	0%	0%
HS2017	Description	CET rate	Category	2019	2020	2021	2022	2023	2024	2025	2026	2027	2028	2029
8702901310 – – – –	Presented completely knocked down (CKD) or unassembled for the assembly industry	5%	B	5%	5%	5%	5%	5%	0%	0%	0%	0%	0%	0%
8702902200	– – – For 23 to 30 persons, including the driver	10%	B	10%	10%		10% 10%	10%	10%		10% 5%	5%	5%	0%
8702902300	– – – For more than 30 persons, including the driver	10%	B	10%		10%	10%	10% 10%	10%	10%	5%	5%	5%	0%
8702901390	– – Used:	10%	B	10%	10%	10%	10%	10%	10%	10%	5%	5%	5%	0%
8703100000	– Other vehicles, with only spark-ignition internal combustion reciprocating piston engine:	20%	D	Excl. 20%	20%	Excl.	Excl. Excl.	Excl.		Excl. Excl.	Excl.	Excl.	Excl.	Excl. 0%
8703212000	– – – Used	20%	B			20%	20%	20%	20%	20%	10% 0%		10% 5%

5%	0%	0%	0%	0%	0%	0%
8701951900 –	– – – Other	5%	B	5%	5%	5%	5%	5%	0%	0%	0%	0%	0%	0%
8703211100	– – – – Presented completely knocked down (CKD) or unassembled for the assembly industry	5%	B	5%	5%		5% 5%	5%	0%	0%		0%	0%	0%
8703211900 –	– – – Other	20%	B	20%	20%		20% 20%	20%		20% 20%	10%	10%	5%	0%
8703222000 –	– – Used	20%	B	20%	20%	20%	20%	20%	20%	20%	10%	10%	5%	0%
8703221100 – 8703221900 – – – –	– – – Presented completely knocked down (CKD) or unassembled for the assembly industry Other	5% 20%	B B	5% 20%	5% 20%	20%	5% 5% 20%	5% 20%	0% 20%	0% 20%	0% 10%	0% 10%	0% 5%	0% 0%
8703232000 –	– – Used	20%	C	20%	20%		20% 20%	20%		20% 20%	10%	10%	5%	0%
8703231900 –	– – – Other	20%	C	20%	20%		20% 20%	20%	20%	20%	10%	10%	5%	0%
8703231100 –	– – – Presented completely knocked down (CKD) or unassembled for the assembly	5%	C	5%	5%		5% 5%	5%	0%	0%	0%	0%	0%	0%
8703242000 – semi-diesel):	industry Other vehicles, with only compression-ignition internal combustion piston engine (diesel or	20%	D	Excl.		Excl.	Excl. Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.
8703241100 –	– – – Presented completely knocked down (CKD) or unassembled for the assembly industry	5%	D	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.

5%	0%	0%	0%	0%	0%	0%
8701951900 –	– – – Other	5%	B	5%	5%	5%	5%	5%	0%	0%	0%	0%	0%	0%
8703241900 – –	– – Other	20%	D	Excl.		Excl.	Excl. Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.
8703311900 –	– – – Other	20%	D	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.		Excl. Excl.
8703312000 –	– – Used	20%	D	Excl.		Excl.	Excl. Excl.	Excl.	Excl.	Excl.	Excl.	Excl.		Excl. Excl.
8703311100 – –	– – Presented completely knocked down (CKD) or unassembled for the assembly industry	5%	D	Excl.	Excl.		Excl. Excl.	Excl.	Excl.	Excl.	Excl.	Excl.		Excl. Excl.
8703321100 –	– – – Presented completely knocked down (CKD) or unassembled for the assembly industry	5%	D	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.		Excl. Excl.
8703321900 –	– – – Other	20%	D	Excl.	Excl.		Excl. Excl.	Excl.	Excl.	Excl.	Excl.		Excl.	Excl. Excl.
8703322000	– – Used		D	Excl.	Excl.		Excl.	Excl.			Excl.	Excl.
– 8703332000 – – – Used		20% 20%	D	Excl.		Excl.	Excl. Excl. Excl.	Excl.	Excl. Excl.	Excl. Excl.	Excl.	Excl.	Excl.	Excl. Excl. Excl.

5%	0%	0%	0%	0%	0%	0%
8701951900 –	– – – Other	5%	B	5%	5%	5%	5%	5%	0%	0%	0%	0%	0%	0%
8703331100 –	– – – Presented completely knocked down (CKD) or unassembled for the assembly industry	5%	D	Excl.	Excl.		Excl. Excl.	Excl.	Excl.	Excl.	Excl.		Excl.	Excl. Excl.

Page 369 in PDF

		Excl.	Excl.
8703331900 –	– – – Other	20%	D				Excl. Excl.	Excl.	Excl.		Excl.		Excl.	Excl. Excl.
8703402000 – 8703401900	– Used	20%	D	Excl. Excl.	Excl.	Excl.	Excl. Excl.	Excl.	Excl.	Excl.		Excl.		Excl. Excl.
8703401100 – – – Presented	completely knocked down (CKD) or unassembled for the assembly industry – – Presented completely knocked down (CKD) or unassembled for the assembly industry	5%	D D	Excl. Excl.	Excl. Excl.	Excl.	Excl.	Excl.	Excl.	Excl. Excl.	Excl.	Excl.		Excl. Excl.
8703501100 8703501900	–	5%	D	Excl.	Excl.		Excl. Excl.	Excl.	Excl.			Excl.	Excl.	Excl. Excl.
8703502000 –	– – – Other	20%					Excl.	Excl. Excl.	Excl.	Excl.	Excl.	Excl.		Excl. Excl.
– Used 8703601900 –	– – Other	20%	D	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.

		Excl.	Excl.
8703331900 –	– – – Other	20%	D				Excl. Excl.	Excl.	Excl.		Excl.		Excl.	Excl. Excl.
HS2017	Description	CET rate Category 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 Excl. Excl. Excl. Excl.	CET rate Category 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 Excl. Excl. Excl. Excl.	CET rate Category 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 Excl. Excl. Excl. Excl.	CET rate Category 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 Excl. Excl. Excl. Excl.	CET rate Category 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 Excl. Excl. Excl. Excl.	CET rate Category 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 Excl. Excl. Excl. Excl.	CET rate Category 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 Excl. Excl. Excl. Excl.	CET rate Category 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 Excl. Excl. Excl. Excl.	CET rate Category 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 Excl. Excl. Excl. Excl.	CET rate Category 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 Excl. Excl. Excl. Excl.	CET rate Category 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 Excl. Excl. Excl. Excl.	CET rate Category 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 Excl. Excl. Excl. Excl.	CET rate Category 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 Excl. Excl. Excl. Excl.	CET rate Category 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 Excl. Excl. Excl. Excl.
8703602000	– – Used	20%	D	Excl.		Excl.	Excl.			Excl.		Excl.	Excl.	Excl.	Excl.
8703601100	– – – Presented completely knocked down (CKD) or unassembled for the assembly industry	5%	D	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.		Excl. Excl.	Excl.	Excl.

		Excl.	Excl.
8703331900 –	– – – Other	20%	D				Excl. Excl.	Excl.	Excl.		Excl.		Excl.	Excl. Excl.
8703702000	– – Used	20%	D	Excl.	Excl.		Excl.	Excl. Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.
8703701900	– – – Other	20%	D	Excl.	Excl.	Excl.	Excl.	Excl. Excl. Excl.	Excl. Excl.	Excl.	Excl.		Excl.	Excl. Excl.	Excl. Excl.
8703701100	– – – Presented completely knocked down (CKD) or unassembled for the assembly industry	5%	D	Excl. Excl. Excl.	Excl.	Excl.		Excl. Excl. Excl.	Excl.	Excl. Excl.	Excl.	Excl.	Excl.	Excl.	Excl.
8703801100 – –	– Presented completely knocked down (CKD) or unassembled for the assembly industry	5%	D					Excl.	Excl.		Excl.		Excl.	Excl.	Excl.
8703801900 –	– – Other	20%	D	Excl.	Excl.	Excl.	Excl.	Excl.		Excl.	Excl.	Excl.	Excl. Excl. Excl.
8703802000 – –	– Used	20%	D D	Excl. Excl. Excl.	Excl.	Excl. Excl.	Excl. Excl.	Excl.	Excl. Excl.	Excl. Excl.	Excl. Excl.	Excl.	Excl. Excl.	Excl. Excl.	Excl. Excl.
8703900000 8704109000 – Other,	Other with compression-ignition internal combustion piston engine (diesel or semi-diesel):	20% 10%	B	10%	10%	10%	10%	10%	10%	10%	5%	5%	5%	0%	0%

		Excl.	Excl.
8703331900 –	– – – Other	20%	D				Excl. Excl.	Excl.	Excl.		Excl.		Excl.	Excl. Excl.
8704101000	– – Presented completely knocked down (CKD) or unassembled for the assembly industry	5%	B	5%	5%	5%	5%	5%	0%	0%	0%	0%	0%	0%	0%
8704211110	– – – – – Presented completely knocked down (CKD) or unassembled for the assembly industry	5%	B	5%	5%	5%	5%	5%	0%	0%	0%			0%	0%
8704211190 –	– – – Other:	10%	B	10%	10%	10%	10%	10%	10%	10%	5%	5%	5%	0%	0%
8704211910	– – – – – Presented completely knocked down (CKD) or unassembled for the assembly industry	5%	B	5%	5%	5%	5%	5%	0%	0%	0%	0%	0%	0%	0%
8704211990 –	– – – – Other	10%	B	10%	10%	10%	10%	10%	10%	10%	5%	5%	5%	0%	0%
8704212000 –	– – Used	10%	B	10%	10%	10%	10%	10%	10%	10%	5%	5%	5%	0%	0%
8704221910 –	– – – – Presented completely knocked down (CKD) or unassembled for the assembly industry	5%	B	5%	5%	5%	5%	5%	0%	0%	0%	0%	0%	0%	0%
8704221190 – –	– – Other:	10%	B	10%	10%	10%	10%	10%	10%	10%	5%	5%	5%	0%	0%
8704221110	– – – – – Presented completely knocked down (CKD) or unassembled for the assembly industry	5%	B										0%
8704221990 –	– – – –	10%	B	10%	10%	10%
8704222000 –	– Used		B	10%	10%

Page 370 in PDF

				5%
8704231110 –	– – – – Presented completely knocked down (CKD) or unassembled for the assembly industry	5%		5%				5%	0%			0%	0%
8704231190 –	– – – Other:	10%	B	10%	10%	10%			10%	10%	5%	5%	5%
8704231910 –	– – – – Presented completely knocked down (CKD) or unassembled for the assembly industry	5%	B			5%	5%		0%		0%	0%	0%	0%	0%
8704231990 –	– – – – Other	10%	B	10%	10%	10%	10%					5%	5%	0%	0%
8704232000	with spark-ignition internal combustion piston engine:		B	10%		10%		10%	10%	10%	5%	5%
8704311110 –	– – – – Presented completely knocked down (CKD) or unassembled for the assembly industry	10%	B	5%	5%		10% 5%	10%		10%	0%	0%	5%	0%	0%
8704311190	– – Other:		B	10%	10%		10%	10%	0% 10%	10%				0%	0%
8704311910	– – – – Presented completely knocked down (CKD) or unassembled for the assembly industry	5%				10%
8704311990		10%											5%
8704312000	– – Used	10%	B	10%							5%	5%	5%	0%	0%

Page 371 in PDF

			10%		10%	10%		5%			0%	0%
							10%			10%
HS2017 Description	CET rate	Category	2019	2020	2021	2022	2023	2024	2025	2026	2027	2028	2029
8704321110 – – – – – Presented completely knocked down (CKD) or unassembled for the assembly industry	5%	B	5%	5%	5%	5%	5%	0%	0%	0%	0%	0%	0%
8704321190 – – – – Other:	10%	B	10%	10%	10%	10%	10%	10%	10%	5%	5%	5%	0%
8704321910 – – – – – Presented completely knocked down (CKD) or unassembled for the assembly industry	5%	B	5%	5%	5%	5%	5%	0%	0%	0%	0%	0%	0%
8704321990 – – – – – Other	10%	B	10%	10%	10%	10%	10%	10%	10%	5%	5%	5%	0%
8704322000 – – – Used	10%	B	10%	10%	10%	10%	10%	10%	10%	5%	5%	5%	0%
8704909000 – – Other	10%	B	10%	10%	10%	10%	10%	10%	10%	5%	5%	5%	0%
8704901000 – – Presented completely knocked down (CKD) or unassembled for the assembly industry	5%	B	5%	5%	5%	5%	5%	0%	0%	0%	0%	0%	0%
8705100000 – Crane lorries	5%	A	5%	5%	0%	0%	0%	0%	0%	0%	0%	0%	0%
8705200000 – Mobile drilling derricks	5%	A	5%	5%	0%	0%	0%	0%	0%	0%	0%	0%	0%
8705300000 – Fire fighting vehicles	5%	A	5%	5%	0%	0%	0%	0%	0%	0%	0%	0%	0%
8705400000 – Concrete-mixer lorries	5%	A	5%	5%	0%	0%	0%	0%	0%	0%	0%	0%	0%

			10%		10%	10%		5%			0%	0%
							10%			10%
8705900000 – Other	5%	A	5%	5%	0%	0%	0%	0%	0%	0%	0%	0%	0%
– – Of vehicles falling under heading 8703	5%	B	5%	5%	5%	5%	5%	0%	0%	0%	0%	0%	0%
8706001300	5%	B	5%	5%	5%	5%	5%	0%	0%	0%	0%	0%	0%
8706001400 – – Of vehicles falling under heading 8704	10%	B	10%	10%	10%	10%	10%	10%	10%	5%	5%	5%	0%
8706009000 – Other 8706001100 – – Of vehicles falling under subheading 8701.20.10 8706001200 – – Of vehicles falling under heading 8702	5% 5%	B B	5% 5%	5% 5%	5% 5%	5% 5%	5% 5%	0% 0%	0% 0%	0% 0%	0% 0%	0% 0%	0% 0%
8707109000 – – Other	5%		5%	5%	5%	5%	5%	0%	0%	0%	0%	0%	0%
8707101000 – – For assembly plants	10%	B B	10%		10%	10%	10%	10%	10%	5%	5%	5%	0%
8707909000 – – Other	5%	B	5%	10% 5%	5%	5%	5%	0%	0%	0%	0%	0%	0%
8707901300 – – – Of vehicles falling under heading 8704	5%	B	5%	5%	5%	5%	5%	0%	0%	0%	0%	0%	0%
8707901200 – – – Of vehicles falling under heading 8702	5%	B	5%	5%	5%	5%	5%	0%	0%	0%	0%	0%	0%
8707901100 – – – Of vehicles falling under subheading 8701.20.10	5%	B	5%	5%	5%	5%	5%	0%	0%	0%	0%	0%	0%
8708100000 – Other parts and accessories of bodies (including cabs):	10%	B	10%	10%	10%	10%	10%	10%	10%	5%	5%	5%	0%

			10%		10%	10%		5%			0%	0%
							10%			10%
8708210000 – – Safety seat belts	10%	B	10%	10%	10%	10%	10%	10%	10%	5%	5%	5%	0%
8708290000 – – Other 8708300000	10%	B	10%	10%	10%	10%	10%	10%	10%	5%	5%	5%	0%
– Brakes and servo-brakes; parts thereof	10%	B	10%	10%	10%	10%	10%	10%	10%	5%	5%	5%	0%
8708400000 – Gear boxes and parts thereof	10%	B	10%	10%	10%	10%	10%	10%	10%	5%	5%	5%	0%
8708500000 – Drive-axles with differential, whether or not provided with other transmission components, and non-driving axles; parts thereof	10%	B	10%	10%	10%	10%	10%	10%	10%	5%	5%	5%	0%
8708700000 – Road wheels and parts and accessories thereof	10%	B	10%	10%	10%	10%	10%	10%	10%	5%	5%	5%	0%
8708800000 – Other parts and accessories:	10%	B	10%	10%					10%	5%	5%	5%	0%
8708910000 – – Radiators and parts thereof	10%	B	10%	10%	10% 10%	10%	10% 10%	10% 10%	10%	5%	5%	5% 5%	0%
8708920000 – – Silencers (mufflers) and exhaust pipes; parts thereof	10%	B	10%	10%	10%	10% 10%	10%	10%	10%	5%	5%	5%	0% 0%
8708930000 – – Clutches and parts thereof	10%	B	10%	10%	10%	10%	10%	10%	10%	5%	5%
8708940000 – – Steering wheels, steering columns and steering boxes; parts thereof	10%	B	10%	10% 10%	10%	10%	10%	10%	10%	5% 5%	5%	5%	0%
8708950000 – – Safety airbags with inflator system; parts thereof Other	10%	B	10% 10%		10%	10%	10%	10% 10%	10%	5%		5%	0%

			10%		10%	10%		5%			0%	0%
							10%			10%
8708990000 – –		B							10%				0%
Electrical	10%		10%	10%	10%	10%	10%		10%	5%	5%	5%
Other									10%	5%
8709110000 –					10%			10%		5%		5%
8709190000 –								10%				5%
HS2017	Description	CET rate	Category	2019	2020	2021	2022	2023	2024	2025	2026	2027	2028	2029
8709900000	– Parts	5%	A	5%	5%	0%	0%	0%	0%	0%	0%	0%	0%	0%
8710000000	Tanks and other armoured fighting vehicles, motorised, whether or not fitted with weapons, and parts of such vehicles –	20%	C	20%	20%	20%	20%	20%	20%	20%	10%	10%	5%	0%
8711109000	– Other	20%	A	20%	20%	10%	10%	10%	5%	5%	0%	0%	0%	0%
8711101000	– – Presented completely knocked down (CKD) or unassembled for the assembly industry	5%	A	5%	5%	0%	0%	0%	0%	0%	0%	0%	0%	0%
8711209900	– – – Of cylinder capacity exceeding 80 cm<sup>3</sup> but not exceeding 250 cm<sup>3</sup>	20%	A	20%	20%		10% 10%	10%	5%	5%	0%	0%	0%	0%
8711209100	– – – Of cylinder capacity exceeding 50 cm<sup>3</sup> but not exceeding 80 cm<sup>3</sup>	20%	A	20%	20%	10%	10%	10%	5%	5%	0%	0%	0%	0%
8711201000	– – Other:	5%	A	5%	5%	0%	0%	0%	0%	0%	0%	0%	0%	0%

			10%		10%	10%		5%			0%	0%
							10%			10%
8711301000	– – Presented completely knocked down (CKD) or unassembled for the assembly industry	5%	A	5%	5%	0%	0%	0%	0%	0%	0%	0%	0%	0%
8711309000	– – Other	20%	A	20%	20%	10%	10%	10%	5%	5%

Page 375 in PDF

9005800000	– Other instruments	20%	D	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.				Excl.	Excl.	Excl.	Excl.
9005900000	– Parts and accessories (including mountings)	10%	B	10%	10%	10%	10% 10%	10%	10%	5%		Excl.
	–										Excl.	5% 0%	5%	5%	5%	5%
9006300000	Cameras specially designed for underwater use, for aerial survey or for medical or surgical examination of internal organs; comparison cameras for forensic or criminological purposes	20%	D	Excl.	Excl.	Excl.	Excl.	Excl.	Excl. Excl.	Excl.		Excl.	Excl.	Excl.	Excl.	Excl.
9006400000	– Other cameras:	20%	D	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl. Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.
9006510000	– – With a through-the-lens viewfinder (single lens reflex (SLR)), for roll film of a width not exceeding 35 mm –	20%	C	20%	20%	20%	20% 20%	20%	20%	10%	10%	5%	0%	0%	0%	0%
9006520000	– Other, for roll film of a width less than 35mm	20%	C	20%	20%	20%	20% 20%	20%	20%	10%	10%	5%	0%	0%	0%	0%
9006530000	– – Other, for roll film of a width of 35 mm	20%	C	20%	20%	20%	20% 20%		20%	20% 10%	10%	5%	0%	0%	0%	0%
9006590000	– Photographic flashlight apparatus and flashbulbs:	20%	D D	Excl. Excl.		Excl. Excl.	Excl. Excl.		Excl.	Excl. Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.

9005800000	– Other instruments	20%	D	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.				Excl.	Excl.	Excl.	Excl.
9006610000	– – Discharge lamp (electronic) flashlight apparatus	20%			Excl.	Excl.	Excl.	Excl.	Excl. Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.
9006690000	Parts and accessories:	20%	D	Excl.	Excl.	Excl.	Excl. Excl.		Excl.	Excl. Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.
9006910000	– – – For cameras	10%	B	10%	10%	10%	10%	10%	10% 10%	5%	5%	5%	0%	0%	0%	0%
9006990000	– – Other	10%	B	10%	10%	10%	10%	10%	10% 20%	10% 20%	5% 5%	5%	0%	0%	0%	0%
9007100000 9007200000	– Cameras – Parts and accessories:	20%	C	20% Excl.	20%	20% Excl. Excl.	20% Excl.	20% Excl.	Excl.	Excl.	10% 10% Excl. Excl.	5% Excl.	0% Excl.	0% Excl.	0% Excl.	0% Excl.
9007910000	– – For cameras	20% 10%	D B	10%	10%	10%		10%	10%	10%	5% 5%	5%	0%	0%	0%	0%
9007920000	– – For projectors	10%	B	10%	10%	10%	10% 10%		10%	10%	5% 5%	5%	0%	0%	0%	0%
9008500000	– Projectors, enlargers and reducers	20%	C	20%	20%	20%	20% 20%	10%	20%		10% 10%	5%	0%	0%	0%	0%
9008900000	– Parts and accessories	10%	B	10%	10%	10%	10%	10%	10%	20% 10%	5% 5%	5%	0%	0%	0%	0%

9005800000	– Other instruments	20%	D	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.				Excl.	Excl.	Excl.	Excl.
9010100000	– Apparatus and equipment for automatically developing photographic (including cinematographic) film or paper in rolls or for automatically exposing developed film to rolls of photographic paper	20%	D	Excl.	Excl.	Excl.	Excl. Excl.		Excl. Excl.		Excl. Excl.	Excl.	Excl.	Excl.	Excl.	Excl.
9010500000 9010600000	– Projection screens	20%	D	Excl.	Excl.	Excl.	Excl.	Excl. Excl.	Excl. Excl.	Excl. Excl.	Excl. Excl.		Excl.	Excl.	Excl.	Excl.

Page 376 in PDF

9010900000	– Parts and accessories	10%	B	10%	10%	10%	10% 10%	10%	10%	5%	5%	5%	0%	0%	0%	0%
9011100000	– Stereoscopic microscopes	5%	A	5%	5%	0%	0% 0%		0%	0% 0%	0%	0%	0%	0%	0%	0%
9011200000	– Other microscopes, for photomicrography, cinephotomicrography or microprojection	5%	A	5%	5%	0%	0%	0%	0%	0%	0%	0%	0%	0%	0%	0%
9011800000	– Other microscopes	5%	A	5%	5%	0%		0%	0%	0% 0% 0%	0%	0%	0%	0%	0%	0%
9011900000	– Parts and accessories	5%	A	5%	5%		0%			0%	0%
9012100000 9012900000	– Microscopes other than optical microscopes; diffraction apparatus – Parts and accessories	5% 5%	A A	5% 5%	5% 5%	0% 0%	0% 0%	0% 0%	0% 0%	0% 0%	0% 0% 0% 0%	0% 0%	0% 0%	0% 0%	0% 0%	0% 0%
9013100000			A	5%	5%	0%	Excl.	Excl.		0%	Excl.		Excl.	Excl.	Excl.	Excl.
9013200000 9013800000	– Lasers, other than laser diodes – devices, appliances and instruments	5% 10%	B	10%	10%	10%	0% 10%		0%		0% 0% 5% 5%	0%	0%	0%	0%	0%
9013900000	– Parts and accessories	5%	A A		5%			0%	0% 0%	0%	0% 0%	0%	0%	0%	0%	0%
9014100000	– Direction finding compasses	5%		5%	5%	0%	0% 0%			0%	0%	0%
9014200000	Instruments and appliances for aeronautical or space navigation (other than compasses)	5%								0%		0%	0%	0%	0%	0%

9010900000	– Parts and accessories	10%	B	10%	10%	10%	10% 10%	10%	10%	5%	5%	5%	0%	0%	0%	0%
9014800000	– instruments and appliances	5%	A	5%	5%			0%					0%	0%	0%	0%

Page 380 in PDF

9029900000 9030100000	– Parts and accessories – Instruments and apparatus for measuring or detecting ionising radiation	5%	A B	5% 10%	10%	0%	0% 10% 10%	0% 10%	0% 10%	0% 10%	5%	5%	5%	0% 0%	0% 0%	0% 0%	0% 0%	0% 0%
9030200000	– Other instruments and apparatus, for measuring or checking voltage, current, resistance or power: 10%	10%	B	10%	10%	10%	10%	10%	10%	10%	5%	5%	5%	0%	0%	0%	0%	0%
9030310000	– – Multimeters, without a recording device		B	10%	10%	10%	10%	10%	10%		5%	5%	5%
9030320000	with a recording device	10%		10%						10%				0%	0%	0%	0%	0%
9030330000	Multimeters,		B		10%						5%
9030390000			B			10%	10%					5%
HS2017	Description	CET rate Category 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 5%	CET rate Category 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 5%	CET rate Category 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 5%	CET rate Category 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 5%	CET rate Category 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 5%	CET rate Category 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 5%	CET rate Category 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 5%	CET rate Category 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 5%	CET rate Category 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 5%	CET rate Category 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 5%	CET rate Category 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 5%	CET rate Category 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 5%	CET rate Category 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 5%
9030400000 –	Other instruments and apparatus:	10%	B	10%	10%	10%	10%	10%	10%	10%		5% 5%	0%
9030820000 –

Page 381 in PDF

– For measuring or checking semiconductor wafers or devices	10%	B	10%	10%	10%	10%	10%	10%	10%	5%	5% 5%	0%
9030840000 –	– Other, with a recording device	10%	B	10%	10%	10%	10%	10%	10%	10%	5%	5% 5%	0%
9030890000	– – Other	10%	B	10%	10%	10%	10%	10%	10%	10%	5%	5% 5%	0%
9030900000 –	Parts and accessories	5%	A	5%	5%	0%	0%	0%	0%	0%	0%	0% 0% 5%	0% 0%
9031100000 –	Machines for balancing mechanical parts	10%	B	10% 5%	10% 5%	10%	10% 0%	10% 0%	10% 0%	10% 0%	5% 0%	5% 0% 0%	0%
9031200000	– Other optical instruments and appliances:	5%	A			0%							0%
9031410000	– – For inspecting semiconductor wafers or devices or for inspecting photomasks or reticles used in manufacturing semiconductor devices	10%	B	10%	10%	10%	10%	10%	10%	10%	5%	5% 5%
9031490000	– – Other	10%	B	10%	10%	10%	10%	10%	10%	10%	5%	5% 5%	0%
9031800000 – –	Other instruments, appliances and machines Parts and accessories	10% 5%	B B	10% 5%	10% 5%	10% 5%	10% 5%	10% 5%	10% 0%	10% 0%	5% 0%	5% 5% 0% 0%	0% 0%
9031900000 9032100000 –	Thermostats	10%	B	10%	10%	10%	10%	10%	10%	10%	5%	5% 5%	0%
9032200000 –	Other instruments and apparatus:	10%	B	10%	10%	10%	10%	10%	10%	10%	5%	5% 5%	0%
9032810000 –	– Hydraulic or pneumatic	10%	B	10%	10%	10%	10%	10%	10%	10%	5%	5% 5%	0%
9032890000 –	– Other	10%	B	10%	10%	10%	10%	10%	10%	10%	5%	5% 5%	0%

– For measuring or checking semiconductor wafers or devices	10%	B	10%	10%	10%	10%	10%	10%	10%	5%	5% 5%	0%
9030840000 –	– Other, with a recording device	10%	B	10%	10%	10%	10%	10%	10%	10%	5%	5% 5%	0%
9032900000 –	Parts and accessories	5%	A	5%	5%	0%	0%	0%	0%	0%	0%	0% 0%	0%
9033000000	Parts and accessories (not specified or included elsewhere in this chapter) for machines, appliances, instruments or apparatus of Chapter 90	5%	A	5%	5%	0%	0%	0%	0%	0%	0%	0% 0%	0%
9101110000 –	– With mechanical display only	20%	C	20%	20%	20%	20%	20%	20%	20%	10%	10% 5%	0%
9101190000 –	Other wristwatches, whether or not incorporating a stopwatch facility:	20%	C	20%	20%	20%	20%	20%	20%	20%	10%	10%	0%
9101210000 –	– With automatic winding	20%	C	20%	20%	20%	20%	20%	20%	20%	10%	5% 10% 5%	0%
9101290000 –	Other:	20%	C	20%	20%	20%	20%	20%	20%	20%		10% 10% 5%	0%
9101910000 –	– Electrically operated	20%	C	20%	20%	20%	20%	20%	20%	20%	20%	10% 10% 5%	0%
9101990000 – 9102110000 –	– Other –	20%	C C	20% 20%	20% 20%	20%	20% 20%	20%	20% 20%	20%	10%	10% 5% 10% 5%	0%
9102120000 –	– With opto-electronic display only	20%	C	20%	20%	20%	20%	20%	20%			5%	0%
9102190000 –	Other wristwatches, whether or not incorporating a stopwatch facility:	20%	C	20%	20%	20%	20%	20%	20%		20% 10%	10% 5%	0%
9102210000 –	– With automatic winding	20%	C	20%	20%	20%	20%	20%	20%	20%	10%	10% 5%	0%

– For measuring or checking semiconductor wafers or devices	10%	B	10%	10%	10%	10%	10%	10%	10%	5%	5% 5%	0%
9030840000 –	– Other, with a recording device	10%	B	10%	10%	10%	10%	10%	10%	10%	5%	5% 5%	0%
9102290000 –	Other:	20%	C	20%	20%	20%	20%	20%	20%	20%	10%	10% 5%	0%
9102910000 –	– Electrically operated	20%	C	20%	20%	20%	20%	20%	20%	20%	10%	10% 5%	0%
9102990000 –	– Other	20%	C	20%	20%	20%	20%	20%	20%	20%	10%	10% 5%	0%
9103100000 –	Electrically operated	20%	C	20%	20%		20%	20%	20%	20%	10%	10% 5%	0%
9103900000 –	Other	20%	C	20%	20%	20% 20%	20%	20%	20%	20%	10%	10% 5%	0%

Page 382 in PDF

9104000000	Instrument panel clocks and clocks of a similar type for vehicles, aircraft, spacecraft or vessels	20%	C	20%	20% 20%	20% 20%	20% 20%	20%	20%	20%	10%	10% 5% 10% 5%	0% 0%
9105110000 –	– Electrically operated	20%	C	20%				20%	20%	20%	10%	10% 5%
9105190000	– Wall clocks:	20%	C	20%	20%	20%	20%	20%	20%	20%	10%		0%
9105210000 –	– Electrically operated	20% 20%	C C	20%	20% 20%	20%	20%	20%	20% 20%	20%	10% 10%	10% 5%	0%
9105290000 – 9105910000	Other:			20%		20%	20%	20%			20%	10% 5% 10%	0%
9105990000 – 9106100000	– Other – Time-registers; time-recorders	20%	C	20%	20%	20%	20%	20%	20% 20%	20%	10%	5% 10%	0%
HS2017	Description	CET rate	Category	2019	2020	2021	2022	2023	2024	2025		2027 2028	2029
9106900000	– Other	20%	C	20%	20%	20%	20%	20%	20%	20%	2026 10% 10% 5%	0%
9107000000	Time switches, with clock or watch movement or with synchronous motor	20%	C	20%	20%	20%	20%	20%	20%	20%	10% 10%	5% 0%
9108110000	– – With mechanical display only or with a device to which a mechanical display can be incorporated	20%	C	20%	20%	20%	20%	20%	20%	20%	10% 10%	5%	0%
9108120000	– – With opto-electronic display only	20%	C	20%	20%	20%	20%	20%	20%	20%	10% 10%	5%	0%
9108190000 –	– Other	20%	C	20%	20%	20%	20%	20%	20%	20%	10% 10%	5%	0%
9108200000	– With automatic winding	20%	C	20%	20%	20%	20%	20%	20%	20%	10% 10%	5%	0%

9104000000	Instrument panel clocks and clocks of a similar type for vehicles, aircraft, spacecraft or vessels	20%	C	20%	20% 20%	20% 20%	20% 20%	20%	20%	20%	10%	10% 5% 10% 5%	0% 0%
9108900000	– Other	20%	C	20%	20%	20%	20%	20%	20%	20%	10% 10%	5%	0%
9109100000	– Electrically operated	20%	C	20%	20%	20%	20%	20%	20%	20%	10% 10%	5%	0%
9109900000	– Other	20%	C	20%	20%	20%	20%	20%	20%	20%	10% 10%	5%	0%
9110110000	– – Complete movements, unassembled or partly assembled (movement sets)	20%	C	20%	20%	20%	20%	20%	20%	20%	10% 10%	5%	0%
9110120000	– – Incomplete movements, assembled	20%	C	20%	20%	20%	20%	20%	20%	20%	10% 10%	5%	0%
9110190000	– – Rough movements	10%	C	10%	10%	10%	10%	10%	10%	10%	5% 5%	5%	0%
9110900000 –	Other	20%	C	20%	20%	20%	20%	20%	20%	20%	10% 10%	5%	0%
9111100000	– Cases of precious metal or of metal clad with precious metal	20%	C	20%	20%	20%	20%	20%	20%	20%	10% 10%	5%	0%
9111200000 –	Cases of base metal, whether or not gold- or silver-plated	20%	C	20%	20%	20%	20%	20%	20%	20%	10% 10%	5%	0%
9111800000 –	Other cases	20%	C	20%	20% 10%	20%	20%	20% 10%	20% 10%	20%	10% 10%	5%	0%
9111900000 –	Parts	10%	C	10%		10%	10%			10%	5% 5%	5%	0%
9112200000 –	Cases	20%	C	20%	20%	20%	20%	20%	20%	20%	10% 10%	5%	0%
9112900000 – –	Parts Of	10% 20%	C C	10% 20%	10% 20%	10% 20%	10% 20%	10% 20%	10% 20%	10% 20%	5% 5% 10% 10%	5% 5%	0% 0%

9104000000	Instrument panel clocks and clocks of a similar type for vehicles, aircraft, spacecraft or vessels	20%	C	20%	20% 20%	20% 20%	20% 20%	20%	20%	20%	10%	10% 5% 10% 5%	0% 0%
9113100000 –	precious metal or of metal clad with precious metal			20%	20%	20%	20%	20%	20%	20%	10% 10%	5%	0%
9113200000 9113900000 –	Of base metal, whether or not gold- or silver-plated Other	20% 20%	C C	20%	20%	20%	20%	20%	20%	20%	10% 10%	5%	0%
9114100000 –	Springs, including hairsprings	20%	C	20%	20%	20%	20%	20%	20%	20%	10% 10%	5%	0%
9114300000 –	Dials	20%	C	20%	20%	20%	20%	20%	20%	20%	10% 10%	5%	0%
9114400000 –	Plates and bridges	20%	C	20%	20%	20%	20%	20%	20%	20%	10% 10%	5%	0%
9114900000 –	Other	20%	C	20%	20%	20%	20%	20%	20%	20%	10%	10% 5%	0%
9201100000 –	Upright pianos	10%	C	10%	10%	10%	10%	10%	10%	10%	5% 5%	5%	0%
9201200000 –	Grand pianos	10%	C	10%	10%	10%	10%	10%	10%	10%			0%
9201900000 –	Other	10%	C	10%	10%	10%	10%	10%	10%	10%	5%	5% 5%	0%
9202100000 –	Played with a bow	10% 10%	C	10% 10%	10% 10%	10% 10%	10%	10%	10%		5% 5%	5%	0% 0%
9202900000 –	Other		C				10%	10%	10%	10% 10%	5% 5%	5%
9205100000 –	Brass-wind instruments	10%	C	10%	10%	10%	10%	10%	10%	10%	5% 5%	5%	0%
9205900000 – 9206000000 Percussion	Other musical instruments (for example, drums, xylophones, cymbals, castanets,	10% 10%	C C	10% 10%	10% 10%	10% 10%	10% 10%	10% 10%	10% 10%	10% 10%	5% 5% 5% 5%	5% 5%	0% 0%

9104000000	Instrument panel clocks and clocks of a similar type for vehicles, aircraft, spacecraft or vessels	20%	C	20%	20% 20%	20% 20%	20% 20%	20%	20%	20%	10%	10% 5% 10% 5%	0% 0%
9207100000	Keyboard instruments, other than accordions	10%	C	10%	10%	10%	10%	10%	10%	10%	5%		0%
9207900000 –	Other	10%	C	10%	10%	10%	10%	10%	10%	10%	5% 5%	5%	0%
9208900000 –	Other	10%	C C	10%	10% 10%	10% 10%	10%	10%	10% 10%	10% 10%	5% 5%	5% 5%	0%
9209300000				10%			10%	10%			5%	5%	0%
9209910000 –	– Parts and accessories for pianos	10%	B	10%	10%			10%	10%	10%	5% 5%	5%	0%
9209920000	and accessories for the musical instruments of heading 9202		B	10%		10%	10%				5%	5%	0%
HS2017 Description	CET rate	Category	2019	2020	2021	2022	2023	2024	2025	2026	2027 2028	2029
9209940000 – – Parts and accessories for the musical instruments of heading 9207	10%	B	10%	10%	10%	10%	10%	10%	10%	5%		0%
9209990000 – – Other	10%	B	10%	10%	10%	10%	10%	10%	10%	5% 5%	5% 5% 5%	0%
9301100000 – Artillery weapons (for example, guns, howitzers and mortars)	20%	C	20%	20%	20%	20%	20%	20%	20%	10% 10%	5%	0%
9301200000 – Rocket launchers; flame-throwers; grenade launchers; torpedo tubes and similar projectors	20%	C	20%	20%	20%	20%	20%	20%	20%	10%	10% 5%	0%
9301901900 – – – Other	20%	C	20%	20%	20%	20%	20%	20%	20%	10%	10% 5%	0%
9301902000 – – Submachine guns:	20%	C	20%	20%	20%	20%	20%	20%	20%	10%	10% 5%	0%

9104000000	Instrument panel clocks and clocks of a similar type for vehicles, aircraft, spacecraft or vessels	20%	C	20%	20% 20%	20% 20%	20% 20%	20%	20%	20%	10%	10% 5% 10% 5%	0% 0%
9301903100 – – – Fully automatic pistols	20%	C	20%	20%	20%	20%	20%	20%	20%	10%	10% 5%	0%
9301903900 – – – Other	20%	C	20%	20%	20%	20%	20%	20%	20%	10%	10% 5%	0%
9301909000 – – Other	20%	C	20%	20%	20%	20%	20%	20%	20%	10%	10% 5%	0%
9301901100 – – – Fully automatic with smooth-bore barrels	20%	C	20%	20%	20%	20%	20%	20%	20%	10%	10% 5%	0%
9301901200 – – – Weapons with breeches	20%	C	20%	20%	20%	20%	20%	20%	20%	10% 10%	5%	0%
9301901300 – – – Semi-automatic	20%	C	20%	20%	20%	20%	20%	20%	20%	10%	10% 5%	0%
9302003000 – Pistols, multiple barrel	20%	C C	20%	20%	20%	20%	20%	20%	20%	10%	10% 5%	0%
9302002900 – – Other	20%		20%	20%	20%	20%	20%	20%	20%	10%	10% 5%	0%
9302002100 – – Semi-automatic 9302001000 – Pistols, single-barrel:	20% 20%	C	20%	20%	20%	20% 20%	20% 20%	20% 20%	20% 20%	10%	10% 5% 10% 5%	0% 0%
9303100000 – Muzzle-loading firearms		C	20% 20%	20%	20%	20%	20%	20%		10%		0%
9303202000 including	20%	C		20%	20%				20%	10%	10% 5%	Excl.
– – Shotguns, multiple barrel, combination guns 9303201200 – – – Semi-automatic	20% 20%	D D	Excl. Excl.	Excl. Excl.	Excl. Excl.	Excl. Excl.	Excl. Excl.	Excl. Excl.	Excl. Excl.	Excl. Excl. Excl.	Excl. Excl. Excl.	Excl.

9104000000	Instrument panel clocks and clocks of a similar type for vehicles, aircraft, spacecraft or vessels	20%	C	20%	20% 20%	20% 20%	20% 20%	20%	20%	20%	10%	10% 5% 10% 5%	0% 0%
9303201100 – – – Pump action	20%		Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.		Excl.
9303201900 – – – Other	20%	D D	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl. Excl.	Excl. Excl. Excl.	Excl.
9303309000 – – Other	20%	C	20%	20%	20%	20%	20%	20%	20%	10%	10% 5%	0%
9303302000 – Semi-automatic	20%	C	20%	20%	20%	20%	20%	20%	20%	10%	10% 5%	0%
– 9303301000 Single-shot	20%	C	20%	20%	20%	20%	20%	20%	20%	10%	10% 5%	0%
– – 9303900000 – Other	20%	C	20%	20%	20%	20%	20%	20%	20%	10%	10% 5%	0%
9304000000 Other arms (for example, spring, air or gas guns and pistols, truncheons), excluding those of heading 9307 20%		C	20%	20%	20%	20%	20%	20%	20%	10% 10%	5%	0%
9305101000 – – Firing mechanisms	10%	C	10%	10%	10%	10%	10%	10%	10%	5%	5% 5%	0%
9305102000 – – Frames and receivers	10%	C	10%	10%	10%	10%	10%	10%	10%	5%	5% 5%	0%
9305103000 – – Barrels	10%	C	10%	10%	10%	10%	10%	10%	10%	5%	5% 5%	0%
9305104000 – – Pistons, locking lugs and gas buffers	10%	C	10%	10%	10%	10%	10%	10%	10%	5% 5%	5%	0%
9305105000 – – Magazines and parts thereof	10%	C	10%	10%	10%	10%	10%	10%	10%	5% 5%	5%	0%

9104000000	Instrument panel clocks and clocks of a similar type for vehicles, aircraft, spacecraft or vessels	20%	C	20%	20% 20%	20% 20%	20% 20%	20%	20%	20%	10%	10% 5% 10% 5%	0% 0%
9305106000 – – Silencers (sound moderators) and parts thereof	10%	C	10%	10%	10%	10%	10%	10%		5% 5%	5%	0%
9305107000 – – Butts, grips and plates	10%	C	10%	10%	10%			10%	10%		5%	0%
9305108000 – – Slides (for pistols) and cylinders (for revolvers)	10%	C	10%	10%	10%	10% 10%	10% 10%	10%	10% 10%	5% 5% 5% 5%	5%	0%
9305109000 – – Other	10%	C	10%	10%	10%	10%	10%	10%	10%	5% 5%	5%	0%
9305204000 – – Pistons, locking lugs and gas buffers	10%	C	10%	10%	10%	10%	10%	10%	10%	5%	5%	0%
9305203000 – – Rifle barrels	10%	C	10%	10%	10%	10%	10%	10%	10%	5% 5% 5%	5%	0%
9305202000 – – Frames and receivers	10%	C	10%	10%	10%	10%	10%	10%		5% 5%	5%	0%
– – Firing mechanisms	10%								10%	5% 5%
9305201000		C	10%	10%	10%	10%	10%	10%	10%		5%	0%
9305209000 – Other:	10%	C	10% 10%	10% 10%		10%	10%	10%	10%	5% 5% 5%	5% 5%	0%
9305206000 – – Silencers (sound moderators) and parts thereof	10%				10%					5%		0%
HS2017	Description	CET rate	Category	2019	2020	2021	2022	2023	2024	2025	2027	2026 2028	2029	2029
9305207000 – – Flash		10%	C	10%	10%	10%	10% 10%		10%	10%		5% 0%

Page 383 in PDF

9305208000 – – Breeches,	eliminators and parts thereof bolts (gunlocks) and bolt carriers	10%	C	10%	10%	10%	10%	10%	10%	10%	5% 5% 5% 5%	5%	0%	0%
9305205000 – – Magazines and parts	thereof 10%	C		10%	10%	10%	10%	10%	10%	10%	5% 5%	5%	0%	0%
9305911400 – – – – Pistons, locking lugs and gas buffers	10%	C		10%	10%	10%	10%	10%	10%	10%	5% 5%	5%	0%	0%
9305911300 – – – – Barrels	C	10%		10%	10%	10%	10%	10%	10%	10% 5%	5%	5% 0%
9305911200 – – – –	Frames and receivers	10%	C	10%	10%	10%	10%	10%	10%	10% 5%	5% 5%	0%
9305911100 – – –	– Firing mechanisms 10%	C		10%	10%	10%	10%	10%	10%	10% 5%	5%	5%	0%	0%
9305911500 – – – – Magazines and parts thereof	10%		C	10%	10%	10%	10%	10%	10% 10%	5%	5%	5%	0%	0%
9305919000 – – – Other		10%	C	10%	10%	10%	10%	10%	10%	10% 5%	5%	5%	0%	0%
9305911900 – – – – Other		10%	C	10%	10%	10%	10%	10%	10%	10% 5%	5%	5%	0%	0%
9305911800 – – – – Breeches, bolts (gunlocks) and bolt carriers		10%	C	10%	10%	10%	10%	10%	10%	10% 5%	5%	5%	0%	0%
9305911700 – – – – Flash eliminators and parts thereof		10%	C	10%	10%	10%	10% 10%	10%	10%	5%	5%	5%	0%	0%
9305911600 – – – – Silencers (sound moderators) and parts thereof		10%	C	10%	10%	10%	10%	10%	10%	5%	5%	5%	0%	0%
9305990000 – – Other		10%	C	10%	10%	10% 10%	10%	10%	10% 10%	5%	5%	5%	0%	0%

9305208000 – – Breeches,	eliminators and parts thereof bolts (gunlocks) and bolt carriers	10%	C	10%	10%	10%	10%	10%	10%	10%	5% 5% 5% 5%	5%	0%	0%
9306210000 – –	Cartridges A Other	20%		20% 20%	20% 5% 20%	10%	10%	10%	5%	0%	0%	0%	0%	0%
9306299000 – – – – – Parts of cartridges	– – Other	20%	C	20%	10% 10%	20% 10%	20% 10%	20% 10%	20%	10%	10%	5%	0%	0%
9306291000 – 9306309000	10% A Cartridges	10%	C	10% 10%	10% 0%	5% 0%	5%	0%	10%	5% 0%	5% 0%	5% 0%	0% 0%	0% 0%
9306301000 – –		20%	A	20%	20%	10%	10%	10%	5%	5% 0%	0%	0%	0%	0%
9306900000 –	Other				20%		20%	20%	20%	20%			0%	0%
9307000000 Swords, cutlasses, bayonets, lances and similar arms and parts thereof and scabbards and	20% C	20%	C	20% 20% 20% 20% 20%		20% 20%	20%		20%	10% 10%	10% 10%	5% 5%	0%	0%
Seats of a kind used for	20%			Excl.				Excl.					Excl.	Excl.
9401100000 –	aircraft		D		Excl.	Excl.	Excl.		Excl. Excl.	Excl.	Excl.	Excl.
9401200000 – seats with variable height adjustment	Seats of a kind used for motor vehicles	20%	D	Excl. Excl. 20%	Excl. Excl. 20%	Excl. Excl.	Excl. Excl. 20%	20%	20%	10%	Excl. Excl. 10%	Excl.	Excl.	Excl.
9401300000 – Swivel 9401400000 – Seats of cane, osier, bamboo or similar materials:	20% D	20%	C	20% Excl. Excl.		20%	Excl.	Excl.	Excl. Excl.	Excl.	Excl.	5%	0%	Excl.

9305208000 – – Breeches,	eliminators and parts thereof bolts (gunlocks) and bolt carriers	10%	C	10%	10%	10%	10%	10%	10%	10%	5% 5% 5% 5%	5%	0%	0%
9401520000	– – Of bamboo	20%	D		Excl.	Excl.		Excl.	Excl.		Excl.		Excl.	Excl.
9401530000	– – Of rattan	20%	D	Excl.	Excl.	Excl.	Excl.	Excl.		Excl.		Excl.	Excl.	Excl.
9401590000 –	Other seats, with wooden frames:	20%	D	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.
9401610000 –	– Upholstered	20%	D	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl. Excl.	Excl.	Excl.	Excl.
9401690000 9401710000	– Other seats, with metal frames:	20%	D	Excl.	Excl. Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl. Excl.	Excl. Excl.	Excl. Excl.
– – Upholstered 9401790000 – Other	20% D	20%	D	Excl. Excl. Excl.	Excl. Excl.	Excl. Excl. Excl. Excl. Excl.	Excl.	Excl.	Excl.	Excl. Excl.	Excl. Excl.	Excl.	Excl.	Excl.
9401909000 –	– Other	10%	C	10%	10%	10%	10%	10%	10%	20% 10% 5%	5%	5%	0%	0%
9401901000	– – Upholstered	10%	C	10%	10%	10% 10%	10%	10%	10%	5%	5%	5%	0%	0%
9402109000 – –	Other	20%	A	20%	20%	10%	10%	5%		5%	0%		0%	0%

9305208000 – – Breeches,	eliminators and parts thereof bolts (gunlocks) and bolt carriers	10%	C	10%	10%	10%	10%	10%	10%	10%	5% 5% 5% 5%	5%	0%	0%
9402101000 – thereof	– Dentists' chairs and parts	5%	A	5%	5% 0%	0% 0%	0%	10% 0%		0% 0%	0%	0% 0%	0%	0%
9402900000 –	Other	5%	A	5% 5%	0%		0%	0%		0%	0%	0%	0%	0%
9403100000	Metal furniture of a kind used in offices				20%				0%		0%
9403200000	–	20%	C	20%		20%	20%	20%	20%	10%	10%	5%	0%	0%
9403300000 – Wooden furniture of a kind used in offices	D		C	20% Excl. Excl. Excl. Excl.	Excl.	Excl.	Excl.	20%		20%	Excl.	Excl. Excl.	Excl.	Excl.
20%	20%

9305208000 – – Breeches,	eliminators and parts thereof bolts (gunlocks) and bolt carriers	10%	C	10%	10%	10%	10%	10%	10%	10%	5% 5% 5% 5%	5%	0%	0%
HS2017	Description	CET rate Category	CET rate Category	2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 Excl. Excl. Excl. Excl. Excl.	2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 Excl. Excl. Excl. Excl. Excl.	2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 Excl. Excl. Excl. Excl. Excl.	2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 Excl. Excl. Excl. Excl. Excl.	2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 Excl. Excl. Excl. Excl. Excl.	2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 Excl. Excl. Excl. Excl. Excl.	2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 Excl. Excl. Excl. Excl. Excl.	2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 Excl. Excl. Excl. Excl. Excl.	2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 Excl. Excl. Excl. Excl. Excl.	2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 Excl. Excl. Excl. Excl. Excl.	2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 Excl. Excl. Excl. Excl. Excl.	2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 Excl. Excl. Excl. Excl. Excl.	2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 Excl. Excl. Excl. Excl. Excl.	2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 Excl. Excl. Excl. Excl. Excl.	2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 Excl. Excl. Excl. Excl. Excl.
9403400000 –	Wooden furniture of a kind used in the kitchen	20%	D	Excl.	Excl.				Excl.	Excl.	Excl.		Excl.	Excl.	Excl.	Excl.	Excl.
9403500000	– Wooden furniture of a kind used in the bedroom	20%	D	Excl.	Excl.	Excl.	Excl.	Excl. Excl.	Excl.	Excl. Excl. Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.

9305208000 – – Breeches,	eliminators and parts thereof bolts (gunlocks) and bolt carriers	10%	C	10%	10%	10%	10%	10%	10%	10%	5% 5% 5% 5%	5%	0%	0%
9403600000	– Other wooden furniture	20%	D	Excl.	Excl.	Excl.		Excl.	Excl.	Excl. Excl.	Excl.	Excl. Excl.	Excl.	Excl.	Excl.	Excl.	Excl.
9403709000	– Furniture of other materials, including cane, osier, bamboo or similar materials:	20%	D	Excl.	Excl.		Excl.	Excl.	Excl. Excl. Excl.	Excl.	Excl.		Excl.	Excl.	Excl.	Excl.	Excl.
9403701000 9403820000	– – Baby walkers	20%	D	Excl. Excl.	Excl. Excl.	Excl.		Excl.	Excl.	Excl. Excl.	Excl. Excl. Excl. Excl.	Excl. Excl.	Excl. Excl.	Excl. Excl.	Excl. Excl.	Excl. Excl.	Excl. Excl.
9403830000	– – Of rattan	20% 20%	D	Excl.	Excl.	Excl.		Excl. Excl.	Excl.	Excl. Excl.	Excl.		Excl. Excl.	Excl. Excl.	Excl. Excl.	Excl. Excl.	Excl. Excl.
9403900000	9403890000 – – Other – Parts	10%	B	10%	10%	10%		10%	10% 10%	10%	5%		0%	0%	0%	0%	0%
9404100000	– Mattresses:

Page 384 in PDF

20%	D	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	5% Excl. Excl.	5%	Excl.	Excl.	Excl.	Excl.	Excl.
9404210000	– – Of cellular rubber or plastics, whether or not covered	20%	D	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl. Excl.	Excl.	Excl. Excl.	Excl.	Excl.	Excl.	Excl.	Excl.
9404290000	– – Of other materials		D	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl. Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.
9404300000	– Sleeping bags	20% 20%	D	Excl.	Excl.	Excl.		Excl. Excl.	Excl.	Excl.	Excl. Excl.	Excl. Excl.	Excl.	Excl.	Excl.	Excl.	Excl.
9405100000	9404900000 – Other – Chandeliers and other electric ceiling or wall lighting fittings, excluding those of a kind used for lighting public open spaces or thoroughfares	20%	D	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl. Excl.	Excl.	Excl.	Excl.	Excl.	Excl.
9405200000	– Electric table, desk, bedside or floor-standing lamps	20%	C	20%	20%	20%	20%	20%	20%	20%	10%	10% 5% Excl.	0%	0%	0%	0%	0%
9405300000	– Lighting sets of a kind used for Christmas trees	20%	D	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.
9405400000 –	Other electric lamps and lighting fittings	20%	C	20%	20%	20%	20%	20%	20%	20%	10% 10% 10%	10% 5%	0%	0%	0%	0%	0%

20%	D	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	5% Excl. Excl.	5%	Excl.	Excl.	Excl.	Excl.	Excl.
9404210000	– – Of cellular rubber or plastics, whether or not covered	20%	D	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl. Excl.	Excl.	Excl. Excl.	Excl.	Excl.	Excl.	Excl.	Excl.
9405502000 9405501000	– – Kerosene pressure lanterns – – lanterns	20%	C	20%	20% 20%	20%	20%	20%	20% 20%	20%	10%	5% 5%	0% 0%	0% 0%	0% 0%	0% 0%	0% 0%
9405509000 – 9405600000 –	– Other Parts:	20% 20%	C C	20% 20%	20% 20%	20%	20%	20%	20% 20%	20% 20%	10% 10%	10% 5%	0%	0%	0%	0%	0%
9405910000 –	– Of glass	10%	C	10%	10%	10%	20%	20% 20% 10% 10%	10%	10%	5%	5% 5%	0%	0%	0%	0%	0%
9405920000 –	– Of plastics	10%	C	10%	10%	10%	10%	10%	10%	10%	5%	5% 5%	0%	0%	0%	0%	0%
9405990000 –	– Other	10%	C	10%	10%	10%	10%	10%	10%	10% Excl.	Excl. Excl.	5% 5%	0% Excl.	0% Excl.	0% Excl.	0% Excl.	0% Excl.
9406100000 – 9406900000	Of wood Other	20% 20%	D	Excl. Excl.	Excl. Excl.	Excl. Excl.	Excl.	Excl.	Excl.			Excl.	Excl.	Excl.	Excl.	Excl.	Excl.

20%	D	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	5% Excl. Excl.	5%	Excl.	Excl.	Excl.	Excl.	Excl.
9404210000	– – Of cellular rubber or plastics, whether or not covered	20%	D	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl. Excl.	Excl.	Excl. Excl.	Excl.	Excl.	Excl.	Excl.	Excl.
9503000000	Tricycles, scooters, pedal cars and similar wheeled toys; dolls' carriages; dolls; other toys; reduced-size ("scale") models and similar recreational models, working or not; puzzles of all kinds	20%	D	Excl.	Excl.				Excl.	Excl.	Excl. Excl.	Excl. Excl. Excl.	Excl.	Excl.	Excl.	Excl.	Excl.
9504200000	– Articles and accessories for billiards of all kinds	20%	D	Excl.	Excl.	Excl.	Excl.		Excl. Excl.	Excl. Excl.			Excl.	Excl.	Excl.	Excl.	Excl.
9504300000	Playing cards	20%	D		Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.
9504400000 – 9504500000 –	Video game consoles and machines, other than those of subheading 9504.30	20%	D D	Excl. Excl.	Excl.	Excl.	Excl.		Excl. Excl.	Excl. Excl. Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.

Page 385 in PDF

Excl.
9504900000	Other	20%						Excl.		Excl.	Excl.		Excl.	Excl.	Excl.	Excl.	Excl.
9505100000 –	Articles for Christmas festivities	20%	D	Excl.	Excl.	Excl. Excl.		Excl.	Excl.	Excl.	Excl. Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.
9505900000 –	Other	20%	D	Excl.		Excl.	Excl.	Excl. Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.
9506110000	Skis	20%	C		20%	20%	20%	20%			10%	5%
9506120000	Ski-fastenings (ski-bindings)		C	20%							10%
9506190000	surf-b?ards, sailboards and other water-sport equipment:						20%			20%	10%
9506210000	Sailboards	20%										5%
HS2017	Description	CET rate	Category	2019	2020	2021	2022	2023	2024	2025	2026	2027 2028	2029
9506290000 –	Golf clubs and other golf equipment:	20%	C	20%	20%	20%	20%	20%	20%	20%		10% 5%	0%
9506310000 –	– Clubs, complete	20%	C	20%	20%	20%	20%	20%	20%	20%	10% 10%	10% 5%	0%
9506320000 –	– Balls	20%	C	20%	20%	20%	20%	20%	20%	20%	10% 10%	5% 10% 5%	0%
9506390000 –	– Other	20%	C	20%	20%	20%	20%	20%	20%	20%	10%		0%

Excl.
9504900000	Other	20%						Excl.		Excl.	Excl.		Excl.	Excl.	Excl.	Excl.	Excl.
9506400000 –	Tennis, badminton or similar rackets, whether or not strung:	20%	C	20%	20%	20%	20%	20%	20%	20%	10% 10%	5%	0%
9506510000 –	– Lawn-tennis rackets, whether or not strung	20%	C	20%	20%	20%	20%	20%	20% 20%	20%	10% 10%	5% 5%	0%
9506590000 –	Balls, other than golf balls and table tennis balls:	20%	C	20%	20%	20%	20%	20%		20%	10% 10%		0%
9506610000 –	– Lawn-tennis balls	20%	C	20%	20%	20%	20%	20%	20%	20%	10%	10% 5%	0%
9506620000 –	– Inflatable	20%	C	20%	20%	20%	20%	20%	20%	20%	10%	10% 5%	0%
9506690000 –	– Other	20%	C	20%	20%	20%	20%	20%	20%	20%	10% 10%	5%	0%
9506700000 – 9506910000 –	Other: – Articles and equipment for general physical exercise, gymnastics or athletics	20% 20%	C C	20% 20%	20% 20%	20%	20% 20%	20% 20%	20% 20%	20% 20%	10% 10% 10% 10%	5% 5%	0% 0%
9506990000 –	– Other

Page 386 in PDF

20%	C	20%	20%	20% 20%	20%	20%	20%	20%	10% 10%	5%	0%
9507100000 –	Fishing rods	5%	A	5%	5%	0%	0%	0%	0%	0%	0%	0% 0%	0%
9507200000 –	Fish-hooks, whether or not snelled	5%	A	5%	5%	0%	0%	0%	0%	0%	0%	0% 0%	0%
9507300000 –	Fishing reels	5%	A	5%	5%	0%	0%	0%	0%	0%	0%	0% 0%	0%
9507900000 –	Other	5%	A	5%	5%	0%	0%	0%	0%	0%	0%	0% 0%	0%
9508100000 –	Travelling circuses and travelling menageries	20%	C	20%	20%	20%	20%	20%	20%	20%	10%	10% 5%	0%
9508900000 –	Other	20%	C	20%	20%	20%	20%	20%	20%	20%	10% 10%	10% 5%	0%
9601100000 –	Worked ivory and articles of ivory	20%	C	20%	20%	20%	20%	20%	20%	20%	Excl.	10%	5% 0%
9601900000 –	Other	20%	D	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.
9602000000	Worked vegetable or mineral carving material and articles of these materials; moulded or carved articles of wax, of stearin, of natural gums or natural resins or of modelling pastes, and other moulded or carved articles, not elsewhere specified or included; worked, unhardened gelatin (except gelatin of heading 3503) and articles of unhardened gelatin	20%	D	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl. Excl.	Excl.
9603100000 –	Toothbrushes, shaving brushes, hairbrushes, nail brushes, eyelash brushes and other toilet brushes for use on the person, including such brushes constituting parts of appliances:	20%	D	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl. Excl.

20%	C	20%	20%	20% 20%	20%	20%	20%	20%	10% 10%	5%	0%
9507100000 –	Fishing rods	5%	A	5%	5%	0%	0%	0%	0%	0%	0%	0% 0%	0%
9603210000 –	– Toothbrushes, including dental-plate brushes	20%	D	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl. Excl.	Excl.
9603290000 –	– Other	20%	C	20%	20%	20%	20%	20%	20%	20%	10%	10% 5%	0%
9603309000 –	– Other	20%	C	20%		20%	20%	20%	20%	20%	10%
9603301000 –	– Artists' brushes and writing brushes	20%	C	20%	20% 20%	20%	20%	20%	20%	20%	10% 10%	10% 5% 5%	0% 0%
9603400000 paint			D	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.		Excl.
9603500000 –	Other brushes constituting parts of machines, appliances or vehicles	20%	C	20%	20%	20%	20%	20%	20%	20%	10%	10% 5%	0%
9603900000 –	Other	20%	C	20%	20%	20%	20%	20%	20%	20%	10%	10% 5%	0%
9604000000	Hand sieves and hand riddles	20%	C	20%	20%	20%	20%	20%	20%	20%	10% 10%	5%	0%
9605000000	Travel sets for personal toilet, sewing or shoe or clothes cleaning	20%	C	20%	20%	20%	20%	20%	20%				0%
9606100000	Buttons:		C		20%	20%	20%	20%		20%	10%	10% 5%
9606210000 –	– Of plastics, not covered with textile material	20%	C	20%	20%	20%			20%	20%	10%	10% 5%	0%
9606220000 – 9606290000	– Of base metal, not covered with textile material	20%	C	20%		20%	20%	20%			10%	10% 5%	0%

20%	C	20%	20%	20% 20%	20%	20%	20%	20%	10% 10%	5%	0%
9507100000 –	Fishing rods	5%	A	5%	5%	0%	0%	0%	0%	0%	0%	0% 0%	0%
HS2017	Description	CET rate Category 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 20%	CET rate Category 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 20%	CET rate Category 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 20%	CET rate Category 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 20%	CET rate Category 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 20%	CET rate Category 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 20%	CET rate Category 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 20%	CET rate Category 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 20%	CET rate Category 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 20%	CET rate Category 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 20%	CET rate Category 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 20%	CET rate Category 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 20%	CET rate Category 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 20%
9606300000 – Button	moulds and other parts of buttons; button blanks	20%	C	20%	20%	20%		20%	20%	20%	10%	10% 5%	0%
9607110000 – –	Fitted with chain scoops of base metal	20%	C	20%	20%	20%		20%	20%	20%	20%	10% 10% 5%	0%
9607190000 –	– Other	20%	C	20%	20%	20%		20%	20% 20%		20%	10% 10% 5% 5%	0%
9607200000 –	Parts	10%	C	10%	10%	10%		10%	10%	10%	10%	5% 5%	0%
9608100000 – 9608200000 – Felt-tipped	Ballpoint pens and other porous-tipped pens and markers	20% 20%	D C	Excl. 20%	Excl. 20%	20%	Excl.	Excl. 20%	Excl. 20%	Excl.	Excl. Excl. 20% 10%	Excl. 10% 5%	Excl. Excl. 0%
9608300000 –	Fountain pens, stylograph pens and other pens		C	20%	20%	20%		20%	20%	20% 20%	20% 10%	10% 5%	0%

20%	C	20%	20%	20% 20%	20%	20%	20%	20%	10% 10%	5%	0%
9507100000 –	Fishing rods	5%	A	5%	5%	0%	0%	0%	0%	0%	0%	0% 0%	0%
9608400000 – Propelling	or sliding pencils	20% 20%	C	20%	20%	20%	20%	20%	20%	20%	10%	10% 5%	0%
9608500000	– Sets of articles from two or more of the foregoing subheadings	20%	C	20%	20%	20%	20%	20%	20%	20%	10%	10% 5%	0%
9608600000	– Other:	20%	D	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl. Excl.	Excl.
9608910000 –	nibs and nib points		D	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.		Excl.	Excl. Excl.	Excl.
9608999000 – –	Other Ball points		A	5%	5%	0%	0%		0%	0%	0%	0% 0%	0%
9608991000 –	–	5%		Excl.	Excl.	Excl.		Excl.	0%	Excl. Excl.	Excl.	Excl.	Excl. Excl.
9609100000 9609200000 – Pencil	Pencils and crayons, with leads encased in a rigid sheath leads, black or coloured	20% 20%	D D	Excl.	Excl.

Page 387 in PDF

Excl.	Excl.		Excl. Excl.	Excl. Excl.	Excl.	Excl.	Excl. Excl.
9609900000 –	Other	20%	D	Excl.	Excl.	Excl.		Excl.	Excl. Excl.	Excl.	Excl.	Excl.	Excl. Excl.
9610000000	Slates and boards, with writing or drawing surfaces, whether or not framed	20%	D	Excl.	Excl.	Excl.		Excl.	Excl. Excl.	Excl.	Excl.	Excl.	Excl. Excl.
9611000000	Date, sealing or numbering stamps, and the like (including devices for printing or embossing labels), designed for operating in the hand; hand-operated composing sticks and hand printing sets incorporating such composing sticks	20%	C	20%	20%	20%	20%	20%	20%	20%	10%	10% 5%	0%
9612100000 –	Ribbons	20%	D	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl. Excl.
9612200000 –	Ink-pads	20%	D	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl. Excl.	Excl.
9613100000 –	Pocket lighters, gas fuelled, non-refillable	20%	D	Excl.	Excl.	Excl.	Excl.		Excl. Excl.		Excl. Excl.	Excl.	Excl. Excl.
9613200000 –	Pocket lighters, gas fuelled, refillable	20%	D	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.		Excl. Excl.	Excl. Excl.	Excl. Excl.
9613800000 – Other 9613900000	lighters	20%	D	Excl. 20%	Excl. 20%	Excl.		Excl. Excl.		Excl.	Excl. 20%	Excl. 10%	Excl. Excl.
9614000000	Smoking pipes (including pipe bowls) and cigar or cigarette holders, and parts thereof	20%	C	20%	20%	20%	20%	20%		20%	20% 10%	10% 5%	0%

Excl.	Excl.		Excl. Excl.	Excl. Excl.	Excl.	Excl.	Excl. Excl.
9609900000 –	Other	20%	D	Excl.	Excl.	Excl.		Excl.	Excl. Excl.	Excl.	Excl.	Excl.	Excl. Excl.
9615110000 – –	Of hard rubber or plastics	20%	C	20%	20%	20%	20%	20%	20%	20%		10% 5%	0%
9615190000 – –	Other	20%	C	20%	20%	20%		20%	20% 20%	20%	10% 10%	10% 5%	0%
9615900000 –	Other	20%	C	20%	20%	20%	20%	20%	20%	20% Excl. Excl.	10%	10% 5%	0% Excl.
9616200000 –	Powder-puffs and pads for the application of cosmetics or toilet preparations	20%	D		Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl. Excl. Excl. Excl.	Excl.
9616100000 – Scent	sprays and similar toilet sprays, and mounts and heads therefor	20%	D	Excl. Excl.	Excl.	Excl. Excl.	Excl.	Excl. Excl.	Excl. Excl.		Excl.	Excl.
9617000000	Vacuum flasks and other vacuum vessels, complete with cases; parts thereof other than glass inners	20%	D	Excl.	Excl.					Excl.	Excl.	Excl.	Excl.
9618000000	Tailors' dummies and other lay figures; automata and other animated displays used for shop window dressing	20%	C	20%	20%	20%		20%	20% 20%	20%	10%	10% 5%	0%
9619001000 –	Napkins and napkin liners for babies and similar articles:	20%	C	20%	20%	20%	20%	20%		20%	20% 10%	10% 5%	0%
9619002100 – –	Napkin and napkin liners for babies	20%	C	20%	20%	20%	20%		20%		20% 10%	10% 5%	0%

Excl.	Excl.		Excl. Excl.	Excl. Excl.	Excl.	Excl.	Excl. Excl.
9609900000 –	Other	20%	D	Excl.	Excl.	Excl.		Excl.	Excl. Excl.	Excl.	Excl.	Excl.	Excl. Excl.
9619002200 –	– Incontinence pads for adult use	20%	C	20%	20%	20%		20%	20% 20% 20%		20% 10%	10% 5%	0%
9619002900 –	– Other	20%	C	20%	20%	20%	20%		20%	20%	10%	10% 5%	0%
9620000000	Monopods, bipods, tripods and similar articles	20%	D	Excl.	Excl.	Excl.		Excl.	Excl.		20%	Excl. Excl. Excl.	Excl.
9701100000 –	Paintings, drawings and pastels	20%	C	20%	20%	20%		20%	20%	Excl. Excl.	20%	10% 10%	0%
9701900000 –	Other	20%	D	Excl.	Excl.	Excl.	Excl.		20% Excl. Excl.		Excl. Excl.	5% Excl. Excl.	Excl.
HS2017	Description	CET rate	Category	2019	2020	2021	2022	2023	2024	2025	2026	2027	2028 2029
9702000000 Original engravings, prints and lithographs	20%	C	20%	20%	20%	20%	20%	20%	20%	10%	10%	5%	0%
9703000000 Original sculptures and statuary, in any material	20%	D	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.	Excl.
9704000000 Postage or revenue stamps, stamp-postmarks, first-day covers, postal stationery (stamped paper), and the like, used or unused, other than those of heading 4907	20%	C	20%	20%	20%	20%	20%	20%	20%	10%	10%	5%	0%

Excl.	Excl.		Excl. Excl.	Excl. Excl.	Excl.	Excl.	Excl. Excl.
9609900000 –	Other	20%	D	Excl.	Excl.	Excl.		Excl.	Excl. Excl.	Excl.	Excl.	Excl.	Excl. Excl.
9705000000 Collections and collectors' pieces of zoological, botanical, mineralogical, anatomical, historical, archaeological, palaeontological, ethnographic or numismatic interest	20%	C	20%	20%	20%	20%	20%	20%	20%	10%	10%	5%	0%
9706000000 Antiques of an age exceeding 100 years	20%	C	20%		20%	20% 20%	20%	20%	20%	10%	10%	5%	0%

ANNEX C

CUSTOMS DUTIES ON PRODUCTS ORIGINATING IN GHANA

1. Without prejudice to paragraph 2, customs duties of the UK (hereinafter referred to as 'UK customs duties') shall be entirely eliminated on all products of Chapters 1 to 97 of the Harmonized System, except those of Chapter 93 thereof, originating in Ghana upon the entry into force of this Agreement. For products of Chapter 93 the UK shall continue to impose the applied MFN duties. 2. (a) For the purpose of the application of the provisions of Article 25 of this Agreement, disruption in the markets of products of tariff heading 1701 may be deemed to arise in situations where the UK market price of white sugar falls during two consecutive months below 80 % of the UK market price for white sugar prevailing during the previous marketing year. 3. (b) Subparagraph (a) shall not apply for a period of five (5) years from the date of entry into force of this Agreement. (c) The Parties agree to review subparagraph (a), with a view to reaching agreement within five (5) years of the date of entry into force of this Agreement on a percentage of the UK price for white sugar prevailing during the previous marketing year which if the UK price of white sugar falls below during two consecutive months, may be deemed a disturbance in the market of products of tariff heading 1701.

Appendix I

PRIORITY PRODUCTS FOR EXPORT FROM GHANA TO THE UK

These products will be identified by Ghana and notified to the TPA Committee not later than three (3) months from the date of entry into force of this Agreement. The TPA Committee will adopt the list of products.

Competent authorities of the UK

Page 388 in PDFThe UK shall notify Ghana of its competent authorities upon the entry into force of this Agreement.

Competent authorities of Ghana

These authorities will be designated by Ghana and notified to the TPA Committee not later than three (3) months from the date of entry into force of this Agreement. The TPA Committee will adopt an amended appendix.

PROTOCOL No.

Page 389 in PDF2 ON MUTUAL ADMINISTRATIVE ASSISTANCE

IN CUSTOMS MATTERS

ARTICLE 1

Definitions

ARTICLE 2

Scope

1. The Parties shall assist each other, in the areas within their competence, in the manner and under the conditions laid down in this Protocol, to ensure the correct application of the customs legislation, in particular by preventing, investigating and combating operations in breach of that legislation. 2. Assistance in customs matters, as provided for in this Protocol, shall apply to any administrative authority of the Parties which is competent for the application of this Protocol. It shall not prejudice the rules governing mutual assistance in criminal matters. Nor shall it cover information obtained under powers exercised at the request of a judicial authority, except where communication of such information is authorised by that authority. 3. Assistance to recover duties, taxes or fines is not covered by this Protocol.

Assistance on request

Page 390 in PDF1. At the request of the applicant authority, the requested authority shall provide it with all relevant information which may enable it to ensure that customs legislation is correctly applied, including information regarding activities noted or planned which are or could be operations in breach of customs legislation. 2. At the request of the applicant authority, the requested authority shall inform it:
3. (a) whether goods exported from the territory of one of the Parties have been properly imported into the territory of the other Party, specifying, where appropriate, the customs procedure applied to the goods;
4. (b) whether goods imported into the territory of the Party have been properly exported from the territory of the other Party, specifying, where appropriate, the customs procedure applied to the goods. 3. At the request of the applicant authority, the requested authority shall, within the framework of its legal or regulatory provisions, take the necessary steps to ensure special surveillance of:
6. (a) natural or legal persons in respect of whom there are reasonable grounds for believing that they are or have been involved in operations in breach of customs legislation;
7. (b) places where stocks of goods have been or may be assembled in such a way that there are reasonable grounds for believing that these goods are intended to be used in operations in breach of customs legislation;
8. (c) goods that are or may be transported in such a way that there are reasonable grounds for believing that they are intended to be used in operations in breach of customs legislation; and
9. (d) means of transport that are or may be used in such a way that there are reasonable grounds for believing that they are intended to be used in operations in breach of customs legislation.

ARTICLE 4

Spontaneous assistance

Page 391 in PDFThe Parties shall assist each other, at their own initiative and in accordance with their legal or regulatory provisions, if they consider that to be necessary for the correct application of customs legislation, particularly by providing information obtained pertaining to:

– -activities which are or appear to be operations in breach of customs legislation and which may be of interest to the other Party,
– -new means or methods employed in carrying out operations in breach of customs legislation,

– -goods known to be subject to operations in breach of customs legislation,

– -natural or legal persons in respect of whom there are reasonable grounds for believing that they are or have been involved in operations in breach of customs legislation, and
– -means of transport in respect of which there are reasonable grounds for believing that they have been, are, or may be used in operations in breach of customs legislation.

ARTICLE 5

Delivery and notification

1. At the request of the applicant authority, the requested authority shall, in accordance with legal or regulatory provisions applicable to the latter, take all necessary measures in order:
2. -to deliver any documents, or
3. -to notify any decisions,

emanating from the applicant authority and falling within the scope of this Protocol, to an addressee residing or established in the territory of the requested authority. 2. Requests for delivery of documents or notification of decisions shall be made in writing in an official language of the requested authority or in a language acceptable to that authority.

ARTICLE 6

Form and substance of requests for assistance

1. Requests pursuant to this Protocol shall be made in writing. They shall be accompanied by the documents necessary to enable compliance with the request. When required because of the urgency of the situation, oral requests may be accepted, but must be confirmed in writing immediately. 2. Requests pursuant to paragraph 1 shall include the following information:
3. (a) the applicant authority;
4. (b) the measure requested;
5. (c) the object of and the reason for the request;
6. (d) the legal or regulatory provisions and other legal elements involved;
7.

Page 392 in PDF(e) indications as exact and comprehensive as possible on the natural or legal persons who are the target of the investigations; and – (f) a summary of the relevant facts and of the enquiries already carried out. 3. Requests shall be submitted in an official language of the requested authority or in a language acceptable to that authority. This requirement shall not apply to any documents that accompany the request under paragraph 1. 4. If a request does not meet the formal requirements set out above, its correction or completion may be requested; in the meantime precautionary measures may be ordered.

ARTICLE 7

Execution of requests

1. In order to comply with a request for assistance, the requested authority shall proceed, within the limits of its competence and available resources, as though it were acting on its own account or at the request of other authorities of that same Party, by supplying information already possessed, by carrying out appropriate enquiries or by arranging for them to be carried out. This provision shall also apply to any other authority to which the request has been addressed by the requested authority when the latter cannot act on its own. 2. Requests for assistance shall be executed in accordance with the legal or regulatory provisions of the requested Party. 3. Duly authorised officials of a Party may, with the agreement of the other Party involved and subject to the conditions laid down by the latter, be present to obtain in the offices of the requested authority or any other concerned authority in accordance with paragraph 1, information relating to activities that are or may be operations in breach of customs legislation which the applicant authority needs for the purposes of this Protocol. 4. Duly authorised officials of a Party involved may, with the agreement of the other Party involved and subject to the conditions laid down by the latter, be present at enquiries carried out in the latter's territory.

ARTICLE 8

Form in which information is to be communicated

1. The requested authority shall communicate results of enquiries to the applicant authority in writing together with relevant documents, certified copies or other items. 2. This information may be in computerised form. 3. Original documents shall be transmitted only upon request in cases where certified copies would be insufficient. These originals shall be returned at the earliest opportunity.

Exceptions to the obligation to provide assistance

Page 393 in PDF1. Assistance may be refused or may be subject to the satisfaction of certain conditions or requirements, in cases where one Party is of the opinion that assistance under this Protocol would:
2. (a) be likely to prejudice the sovereignty of a Party which has been requested to provide assistance under this Protocol; or
3. (b) be likely to prejudice public policy, security or other essential interests, in particular in the cases referred to under Article 10(2) of this Protocol; or
4. (c) violate an industrial, commercial or professional secret. 2. Assistance may be postponed by the requested authority on the ground that it will interfere with an ongoing investigation, prosecution or proceeding. In such a case, the requested authority shall consult with the applicant authority to determine if assistance can be given subject to such terms or conditions as the requested authority may require. 3. Where the applicant authority seeks assistance which it would itself be unable to provide if so requested, it shall draw attention to that fact in its request. It shall then be for the requested authority to decide how to respond to such a request. 4. For the cases referred to in paragraphs 1 and 2, the decision of the requested authority and the reasons thereof must be communicated to the applicant authority without delay.

ARTICLE 10

Information exchange and confidentiality

1. Any information communicated in whatsoever form pursuant to this Protocol shall be of a confidential or restricted nature, depending on the rules applicable in each of the Parties. It shall be covered by the obligation of official secrecy and shall enjoy the protection extended to similar information under the relevant laws of the Party that received it. 2. Personal data may be exchanged only where the Party which may receive them undertakes to protect such data in at least an equivalent way to the one applicable to that particular case in the Party that may supply them. To that end, the Parties shall communicate to each other information on their applicable rules. 3. The use, in judicial or administrative proceedings instituted in respect of operations in breach of customs legislation, of information obtained under this Protocol, is considered to be for the purposes of this Protocol. Therefore, the Parties may, in their records of evidence, reports and testimonies and in proceedings and charges brought before the courts, use as evidence information obtained and documents consulted in accordance with the provisions of this Protocol. The competent authority which supplied that information or gave access to those documents shall be notified of such use.

Page 394 in PDF4. Information obtained shall be used solely for the purposes of this Protocol. Where one of the Parties wishes to use such information for other purposes, it shall obtain the prior written consent of the authority which provided the information. Such use shall then be subject to any restrictions laid down by that authority.

ARTICLE 11

Experts and witnesses

An official of a requested authority may be authorised to appear, within the limitations of the authorisation granted, as an expert or witness in judicial or administrative proceedings regarding the matters covered by this Protocol, and produce such objects, documents or certified copies thereof, as may be needed for the proceedings. The request for appearance must indicate specifically before which judicial or administrative authority the official will have to appear, on what matters and by virtue of what title or qualification the official will be questioned.

ARTICLE 12

Assistance expenses

The Parties shall waive all claims on each other for the reimbursement of expenses incurred pursuant to this Protocol, except, as appropriate, for expenses to experts and witnesses, and those to interpreters and translators who are not public service employees.

ARTICLE 13

Implementation

1. The implementation of this Protocol shall be entrusted on the one hand to the customs authorities of Ghana and on the other hand to the customs authorities of the UK as appropriate. They shall decide on all practical measures and arrangements necessary for its application, taking into consideration the rules in force in particular in the field of data protection. They may recommend to the competent bodies amendments which they consider should be made to this Protocol. 2. The Parties shall consult each other and subsequently keep each other informed of the detailed rules of implementation which are adopted in accordance with the provisions of this Protocol.

Other agreements

Page 395 in PDF1. The provisions of this Protocol shall:
2. -not affect the obligations of the Parties under any other international Agreement or Convention,
3. -be deemed to be complementary to Agreements on mutual assistance which have been or may be concluded between the UK and Ghana,
2. Notwithstanding the provisions of paragraph 1, the provisions of this Protocol shall take precedence over the provisions of any bilateral Agreement on mutual assistance which has been concluded between the UK and Ghana prior to the date this Agreement is signed in so far as the provisions of the latter are incompatible with those of this Protocol. 3. In respect of questions relating to the applicability of this Protocol, the Parties shall consult each other to resolve the matter in the framework of the TPA Committee set up under Article 73 of this Agreement.

JOINT STATEMENT OF THE PARTIES RELATING TO THE OBJECTIVES AND ESSENTIAL AND FUNDAMENTAL ELEMENTS OF THIS AGREEMENT

1. Advancing economic development is an essential part of the Parties' ambition to make the global economy work for all. As set out in the UK's Economic Development Strategy 2017, the UK is focused on trade as an engine for poverty reduction and is committed to building the potential for developing countries to trade more with the UK and the rest of the world. 2. The UK has sought to reproduce the effects of trading arrangements that previously applied with the EU, including the EU's Economic Partnership Agreements (EPAs) with ACP States. This will ensure that the UK maintains the greatest amount of certainty, continuity and stability in our trade and investment relationships for its businesses, citizens and trading partners. 3.

Page 396 in PDFGhana seeks to reproduce the effects of its preferential trade market access to the UK market that previously applied under the EU-Ghana Free Trade Agreement, and which ceased to apply between the UK and Ghana on 31 December 2020. 4. The Parties also reaffirm their commitment to support the regional integration processes in West Africa, and in particular to foster regional economic integration as an essential instrument to facilitate West Africa's integration into the world economy. To demonstrate this commitment, the Parties shall adopt all necessary measures to encourage the negotiation and earliest possible conclusion of a free trade agreement between the UK and West Africa. 5. In light of this, the Parties agree that the following principles and procedures shall apply to this Agreement.

Objectives and Essential and Fundamental Elements of this Agreement

6. The UK will continue to promote the economic and social development of the ACP States with which it has a trade agreement (the UK's 'ACP partners'). This Agreement shall be centred on the objective of reducing and eventually eradicating poverty in a way that is consistent with the objectives of sustainable development. 7. Respect for human rights, democratic principles and the rule of law and full compliance with and national implementation of existing obligations under international disarmament and nonproliferation treaties shall underpin the domestic and international policies of the UK and of Ghana, and constitute the essential elements of this Agreement. Good governance shall also underpin the domestic and international policies of the UK and Ghana and constitutes a fundamental element of this Agreement.

Political dialogue

8. The UK and Ghana shall support regular engagement through comprehensive and balanced political dialogue to facilitate their shared agendas.

Page 397 in PDF9. If the UK or Ghana considers the other to be failing to fulfil an obligation stemming from respect for the essential and fundamental elements of this Agreement, they shall attempt to address this as part of their regular dialogue. If issues persist, they shall share information required for examining the situation, and if necessary hold consultations focused on measures to remedy the situation. 10. Those consultations, which shall begin within 30 days of any invitation to hold them, shall continue for a period established by mutual agreement, though lasting no longer than 120 days. 11. If this process does not lead to an acceptable solution for both the UK and Ghana, if consultations are refused, or in exceptional cases of particularly serious and flagrant violation of the essential or fundamental elements above, requiring an immediate reaction, appropriate measures may be taken. 12. Such measures would be taken in accordance with international law, and proportional to the violation, with priority given to those measures which least disrupt the application of this Agreement. Suspension of this Agreement would be a measure of last resort.

Development cooperation

13. The Parties place great importance on the successful implementation of this Agreement, and on the continuing trade and development relationship between them. The UK already has a productive relationship with its ACP partners, and looks forward to developing these relationships even further. 14. Any UK development cooperation in support of these agreements shall continue to be guided by the internationally agreed aid effectiveness agenda and assessment of a government's commitment to the UK Partnership Principles, reducing poverty and achieving the Sustainable Development Goals.

Destination Inspection Fee

This is a fee charged by inspection companies for services rendered, and it emanates from the implementation of the WTO Customs Valuation Agreement. It is the Commissioner's Orders number 4 of 2000. Its rate is of 1 % of CIF.