Customs Tariff Amendment (No 2) Act 2000
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
1
BERMUDA
2000 : 36
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
[Date of Assent 29 August 2000]
[Operative Date 8 November 2000]
WHEREAS it is expedient to amend the Customs Tariff Act 1970.
Be it enacted by The Queen's Most Excellent Majesty, by and with the
advice and consent of the Senate and the House of Assembly of
Bermuda, and by the authority of the same, as follows:—
Short title and commencement
1 This Act may be cited as the Customs Tariff Amendment (No 2)
Act 2000 and shall come into operation on such date as the Minister of
Finance may appoint by notice published in the Gazette.
Interpretation
2 In this Act, "the principal Act" means the Customs Tariff Act
1970.
Section 1 of principal Act amended
3 Section 1 of the principal Act is amended
(a) by deleting the definition of "bill of entry"; and
(b) by inserting, in its appropriate alphabetical position, the
following definitions—
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
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""customs declaration" has the same meaning as in
section 2 of the Revenue Act 1898;
"customs procedure code" or "CPC" means the customs
procedure code assigned by the Collector of
Customs for goods of a particular description for
the purpose of determining the rate of duty for
those goods;";
(c) by deleting the definition of "importer" and substituting
the following definition—
""importer" includes—
(a) the owner or any other person for the time being
possessed of or beneficially interested in any
goods at the time of their importation or at the
time of taking the goods out of bond from a
bonded warehouse;
(b) any person who signs as authorized agent on behalf
of any such person, any document relating to such
goods;";
(d) in the definition of "unit of classification", by deleting
"bill of entry" and substituting "customs declaration".
Section 2 of principal Act amended
4 Section 2 of the principal Act is amended
(a) by repealing subsection (1) and replacing it with the
following subsections—
"(1) The First Schedule has effect with
respect to the classification of goods and the assignment
of the rates of duty.
(1a) Except as otherwise provided in this Act
or any other Act, on goods imported into Bermuda or
taken out of bond from any bonded warehouse in
Bermuda, there shall be imposed duty at the rate
specified in the First Schedule with respect to goods of
that class or description, calculated by reference to the
unit for duty specified in relation thereto.";
(b) in subsection (2)
(i) by deleting "subsection (1)" and substituting
"subsection (1a)";
(ii) by deleting "section 5" and substituting "sections
5 and 5A".
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
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Section 5 of principal Act repealed and replaced
5 Section 5 of the principal Act is repealed and is replaced by the
following section
"Goods eligible for relief from duty
5 (1) The Fifth Schedule (which provides for relief in respect
of the end-use of goods) has effect.
(2) The Sixth Schedule (which provides for relief in respect
of the temporary importation of goods) has effect.
(3) The Seventh Schedule (which provides for relief in
respect of miscellaneous goods) has effect.
(4) The Collector of Customs may grant an importer relief
from the duty specified in the First Schedule in accordance with
the conditions and criteria set out in the Fifth, Sixth or Seventh
Schedule.".
New section 5A inserted
6 The principal Act is amended by inserting the following section
after section 5
"Duty free allowance
5A (1) The following goods may be imported into Bermuda by
passengers arriving by air or sea without payment of duty
(a) accompanied baggage consisting of wearing apparel and
personal effects of every passenger, including articles for
the personal use of such passengers whilst travelling;
(b) accompanied alcoholic beverages not exceeding 1 litre of
spirits and 1 litre of wine imported by every passenger;
(c) accompanied tobacco not exceeding 0.5 kg of tobacco,
50 cigars and 200 cigarettes imported by every
passenger;
(d) accompanied goods to the value of $100 belonging to a
passenger ordinarily resident in Bermuda which have
been acquired by him for his personal or household use
or as souvenirs or gifts, but not bought on commission
or as an accommodation for any other person or for sale
as commercial samples, to the satisfaction of the
Collector of Customs:
Provided that such passenger
(i) is not entitled to the allowance in this paragraph
in respect of alcoholic beverages or tobacco in
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
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excess of the allowance specified in paragraphs
(b) and (c);
(ii) has been outside of Bermuda for not less than
72 hours;
(e) accompanied baggage belonging to a person who is a
visitor, imported for his personal use for purposes
connected with his visit and not for sale or disposal,
provided that any such baggage is exported within six
months from its importation;
(f) bona fide baggage imported within 90 days before the
arrival of the passenger to whom it belongs, at the
discretion of the Collector of Customs;
(g) bona fide baggage imported at any time before or after
the arrival of the passenger to whom it belongs, at the
discretion of the Minister;
(h) baggage belonging to and accompanying a member of
crew of a ship or aircraft temporarily in Bermuda which
the Collector of Customs is satisfied is landed for the
personal use of such member, provided such baggage is
returned to the ship or aircraft on its departure from
Bermuda;
(i) accompanied goods to the aggregate value of $30
imported by a visitor and intended as a gift for another
person and not for resale:
Provided that
(i) a visitor is not entitled to the allowance in this
paragraph in respect of alcoholic beverages or
tobacco in excess of the allowance specified in
paragraphs (b) and (c);
(ii) a visitor may only claim this allowance once in
every 31 days.
(2) Bona fide gifts
(a) to a value not exceeding $30; and
(b) which are imported by post or by courier;
may be imported into Bermuda without payment of duty.".
Section 7 of principal Act repealed and replaced
7 Section 7 of the principal Act is repealed and replaced by the
following section
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
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"Payment of duties
7 (1) Save as otherwise provided by or under this Act or the
Revenue Act 1898, duty shall be payable by the importer or
consignee of goods to the Collector of Customs
(a) where a customs declaration is delivered in
respect of goods imported into, removed from a
bonded warehouse in, or exported from,
Bermuda, at the time of the delivery of the
customs declaration in respect of those goods;
(b) where goods are entered pursuant to simplified
procedures, at such time as the Collector of
Customs may require;
(c) in any other case, at the time of the importation
of the goods.
(2) In this section, "simplified procedures" has the same
meaning as in section 35A of the Revenue Act 1898.".
Section 9 of principal Act repealed
8 Section 9 of the principal Act is repealed.
Section 11 of principal Act amended
9 Section 11 of the principal Act is amended by deleting "Section
Four of the First Schedule" and substituting "Chapters 22 and 24 of
Section IV of the First Schedule".
Section 12 of principal Act amended
10 Section 12 of the principal Act is amended by deleting "and Fifth
Schedules" and substituting ", Fifth, Sixth and Seventh Schedules".
Section 13 of principal Act is repealed and replaced
11 Section 13 of the principal Act is repealed and replaced by the
following section
"Obligation to pay duty upon diversion
13 (1) This section applies to any goods imported into Bermuda
in respect of which relief was granted pursuant to the Fifth,
Sixth or Seventh Schedule.
(2) A person who has imported such goods into Bermuda
may apply to the Collector of Customs for approval to use or
dispose of the goods in a manner not authorized by the
conditions of their importation.
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
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(3) The Collector of Customs may, upon payment of the
outstanding duty, approve such use or disposal.
(4) Subsections (3), (4), (5) and (6) of section 89 of the
Revenue Act 1898 shall apply, with the necessary changes, in
relation to the use or disposal of goods in a manner not
authorized by any condition of their importation without the
approval of the Collector of Customs ("unauthorized disposal") as
they apply in relation to the use or disposal of restricted goods
imported free of duty in contravention of section 89 of that Act.
(5) In this section
(a) "duty" includes any surcharge;
(b) "outstanding duty" means the amount of duty
payable in respect of goods chargeable to duty
less any duty already paid in respect of the
goods;
(c) where the goods in question are goods in respect
of which duty is charged on the basis of their
value, the value of the goods shall be taken to be
that value which the Collector of Customs places
on goods which in his opinion are goods of a
description, age and condition similar to the
description, age and condition of the goods in
question at the time the disposal or use is made;
and
(d) the rate of duty to be taken for the purposes of
calculating outstanding duty is the rate in force
at the time the disposal or use is made.".
Section 13A of principal Act repealed
12 (1) Section 13A of the principal Act is repealed.
(2) Notwithstanding the repeal of section 13A, section 13 of the
principal Act (as repealed and replaced by section 11 of this Act) shall
apply to goods imported into Bermuda before the commencement of this
Act with the benefit of a duty concession or exemption as mentioned in
the repealed section 13A as if those goods were imported into Bermuda
and relief were granted pursuant to the Fifth, Sixth or Seventh Schedule.
First Schedule to principal Act repealed and replaced
13 The First Schedule to the principal Act is repealed and replaced
by the Schedule set out in Schedule 1 to this Act.
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
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Second Schedule to principal Act repealed and replaced
14 The Second Schedule to the principal Act is repealed and
replaced by the Schedule set out in Schedule 2 to this Act.
Fifth Schedule to principal Act repealed and replaced
15 The Fifth Schedule to the principal Act is repealed and replaced
by the Schedule set out in Schedule 3 to this Act.
Sixth Schedule inserted in principal Act
16 The principal Act is amended by inserting the Schedule set out
in Schedule 4 to this Act after the Fifth Schedule to the principal Act.
Seventh Schedule inserted in principal Act
17 The principal Act is amended by inserting the Schedule set out
in Schedule 5 to this Act after the Sixth Schedule to the principal Act.
Consequential amendment
18 The Hotels (Temporary Customs Duty Relief) Act 1991 is
amended in section 2 by deleting "five Schedules" and substituting
"seven Schedules" in the definition of "the Customs Tariff".
Schedule 1 Section 13
“FIRST SCHEDULE (Section 2(1))
BERMUDA NOMENCLATURE AND IMPORT DUTIES
PART I
General rules of interpretation of the Bermuda Nomenclature
Classification of goods in the Bermuda Nomenclature shall be governed
by the following principles.
1. The titles of sections, chapters and sub-chapters are provided for
ease of reference only; for legal purposes, classification shall be
determined according to the terms of the headings and any relative
section or chapter notes and, provided such headings or notes do not
otherwise require, according to the following provisions.
2. (a) Any reference in a heading to an article shall be taken to
include a reference to that article incomplete or unfinished, provided
that, as presented, the incomplete or unfinished article has the essential
character of the complete or finished article. It shall also be taken to
include a reference to that article complete or finished (or falling to be
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
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classified as complete or finished by virtue of this rule), presented
unassembled or disassembled.
(b) Any reference in a heading to a material or substance shall
be taken to include a reference to mixtures or combinations of that
material or substance with other materials or substances. Any reference
to goods of a given material or substance shall be taken to include a
reference to goods consisting wholly or partly of such material or
substance. The classification of goods consisting of more than one
material or substance shall be according to the principles of rule 3.
3. When by application of rule 2(b) or for any other reason, goods
are, prima facie, classifiable under two or more headings, classification
shall be effected as follows—
(a) the heading which provides the most specific description
shall be preferred to headings providing a more general
description. However, when two or more headings each
refer to part only of the materials or substances
contained in mixed or composite goods or to part only of
the items in a set put up for retail sale, those headings
are to be regarded as equally specific in relation to those
goods, even if one of them gives a more complete or
precise description of the goods;
(b) mixtures, composite goods consisting of different
materials or made up of different components, and
goods put up in sets for retail sale, which cannot be
classified by reference to rule 3(a), shall be classified as
if they consisted of the material or component which
gives them their essential character, insofar as this
criterion is applicable;
(c) when goods cannot be classified by reference to rule 3(a)
or (b), they shall be classified under the heading which
occurs last in numerical order among those which
equally merit consideration.
4. Goods which cannot be classified in accordance with the above
rules shall be classified under the heading appropriate to the goods to
which they are most akin.
5. In addition to the foregoing provisions, the following rules shall
apply in respect of the goods referred to therein—
(a) camera cases, musical instrument cases, gun cases,
drawing instrument cases, necklace cases and similar
containers, specially shaped or fitted to contain a
specific article or set of articles, suitable for long-term
use and presented with the articles for which they are
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
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intended, shall be classified with such articles when of a
kind normally sold therewith. This rule does not,
however, apply to containers which give the whole its
essential character;
(b) subject to the provisions of rule 5(a), packing materials
and packing containers presented with the goods therein
shall be classified with the goods if they are of a kind
normally used for packing such goods. However, this
provision is not binding when such packing materials or
packing containers are clearly suitable for repetitive use.
6. For legal purposes, the classification of goods in the subheadings
of a heading shall be determined according to the terms of those
subheadings and any related subheading notes and with the necessary
changes to the above rules, on the understanding that only subheadings
at the same level are comparable. For the purposes of this rule the
relative section and chapter notes also apply, unless the context
otherwise requires.
PART II
Special rule of interpretation of the Bermuda Nomenclature
1. Where there exists a more specific description for the
classification of goods in the Harmonized System than in the Bermuda
Nomenclature due to the deletion of certain Harmonized System
subheadings for the purposes of summarization, then the goods are to be
classified under the Bermuda Nomenclature code bearing the same first
four or five digits as the Harmonized System code of the more specific
description.
2. In this Part
"Bermuda nomenclature" means the Harmonized System
nomenclature (including the rules of interpretation and the
Section and Chapter notes thereof) as summarized and
amended and set out in this Schedule;
"Harmonized System" means nomenclature of the International
Convention on the Harmonized Commodity Description and
Coding System done in Brussels on 14th June 1983 as
amended by the Protocol of Amendment to that Convention.".
Section I
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
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LIVE ANIMALS; ANIMAL PRODUCTS
Notes.
1.- Any reference in this Section to a particular genus or species of
an animal, except where the context otherwise requires, includes
a reference to the young of that genus or species.
2.- Except where the context otherwise requires, throughout the
Nomenclature any reference to "dried" products also covers
products which have been dehydrated, evaporated or freeze-
dried.
Chapter 1
Live animals
Note.
1.- This Chapter covers all live animals except :
(a) Fish and crustaceans, molluscs and other aquatic
invertebrates, of heading 03.01, 03.06 or 03.07;
(b) Cultures of micro-organisms and other products of heading
30.02; and
(c) Animals of heading 95.08.
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
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Heading Tariff
Code
Unit
for
Duty
Unit
of
Classification
Rate
of
Duty
01.01 0101.00 Live horses, asses, mules
and hinnies.
value 1. u 22.25%
01.02 0102.00 Live bovine animals. value 1. u 0.00%
01.03 0103.00 Live swine. value 1. u 0.00%
01.04 Live sheep and goats.
0104.10 - Sheep value 1. u 0.00%
0104.20 - Goats value 1. u 0.00%
01.05 0105.00 Live poultry, that is to
say, fowls of the species
Gallus domesticus, ducks,
geese, turkeys and guinea
fowls.
value 1. u 0.00%
01.06 Other live animals.
0106.901 --- Bees value 1. u 0.00%
0106.902 --- Cats value 1. u 22.25%
0106.903 --- Dogs value 1. u 22.25%
0106.909 --- Other value 1. u 22.25%
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
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Chapter 2
Meat and edible meat offal
Note.
1.- This Chapter does not cover :
(a) Products of the kinds described in headings 02.01 to 02.08
or 02.10, unfit or unsuitable for human consumption;
(b) Guts, bladders or stomachs of animals (heading 05.04) or
animal blood (heading 05.11 or 30.02); or
(c) Animal fat, other than products of heading 02.09 (Chapter
15).
Heading Tariff
Code
Unit
for
Duty
Unit
of
Classification
Rate
of
Duty
02.01 0201.00 Meat of bovine animals,
fresh or chilled.
value 1. kg 5.00%
02.02 0202.00 Meat of bovine animals,
frozen.
value 1. kg 5.00%
02.03 0203.00 Meat of swine, fresh,
chilled or frozen.
value 1. kg 5.00%
02.04 0204.00 Meat of sheep or goats,
fresh, chilled or frozen.
value 1. kg 5.00%
02.05 0205.00 Meat of horses, asses,
mules or hinnies, fresh,
chilled or frozen.
value 1. kg 5.00%
02.06 0206.00 Edible offal of bovine
animals, swine, sheep,
goats, horses, asses, mules
or hinnies, fresh, chilled
or frozen.
value 1. kg 5.00%
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
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02.07 0207.00 Meat and edible offal, of
the poultry of heading
01.05, fresh, chilled or
frozen.
value 1. kg 5.00%
02.08 0208.00 Other meat and edible
meat offal, fresh, chilled
or frozen.
value 1. kg 5.00%
02.09 0209.00 Pig fat, free of lean meat,
and poultry fat, not
rendered or otherwise
extracted, fresh, chilled,
frozen, salted, in brine,
dried or smoked.
value 1. kg 5.00%
02.10 Meat and edible meat
offal, salted, in brine,
dried or smoked; edible
flours and meals of meat
or meat offal.
0210.10 - Meat of swine value 1. kg 5.00%
0210.20 - Meat of bovine animals value 1. kg 5.00%
0210.90 - Other, including edible
flours and meals of meat or
meat offal
value 1. kg 5.00%
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
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Chapter 3
Fish and crustaceans, molluscs and other
aquatic invertebrates
Notes.
1.- This Chapter does not cover :
(a) Mammals of heading 01.06;
(b) Meat of mammals of heading 01.06 (heading 02.08 or
02.10);
(c) Fish (including livers and roes thereof) or crustaceans,
molluscs or other aquatic invertebrates, dead and unfit or
unsuitable for human consumption by reason of either
their species or their condition (Chapter 5); flours, meals or
pellets of fish or of crustaceans, molluscs or other aquatic
invertebrates, unfit for human consumption (heading
23.01); or
(d) Caviar or caviar substitutes prepared from fish eggs
(heading 16.04).
2.- In this Chapter the term "pellets" means products which have
been agglomerated either directly by compression or by the
addition of a small quantity of binder.
Heading Tariff
Code
Unit
for
Duty
Unit
of
Classification
Rate
of
Duty
03.01 Live fish
0301.10 - Ornamental fish value 1. kg 5.00%
- Other live fish :
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
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0301.91 --Trout (Salmo trutta,
Oncorhynchus mykiss,
Oncorhynchus clarki,
Oncorhynchus aguabonita,
Oncorhynchus gilae,
Oncorhynchus apache and
Oncorhynchus chrysogaster)
value 1. kg 5.00%
0301.92 -- Eels (Anguilla spp.) value 1. kg 5.00%
0301.93 -- Carp value 1. kg 5.00%
0301.99 -- Other value 1. kg 5.00%
03.02 Fish, fresh or chilled,
excluding fish fillets and
other fish meat of heading
03.04.
-Salmonidae, excluding
livers and roes:
0302.11 --Trout (Salmo trutta,
Oncorhynchus mykiss,
Oncorhynchus clarki,
Oncorhynchus aguabonita,
Oncorhynchus gilae,
Oncorhynchus apache and
Oncorhynchus chrysogaster)
value 1. kg 5.00%
0302.12 --Pacific salmon
(Oncorhynchus nerka,
Oncorhynchus gorbuscha,
Oncorhynchus keta,
Oncorhynchus tschawytscha,
Oncorhynchus kisutch,
Oncorhynchus masou and
Oncorhynchus rhodurus),
Atlantic salmon (Salmo
salar) and Danube salmon
(Hucho hucho)
value 1. kg 5.00%
0302.19 -- Other value 1. kg 5.00%
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
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-Flat fish (Pleuronectidae,
Bothidae, Cynoglossidae,
Soleidae, Scophthalmidae
and Citharidae), excluding
livers and roes :
0302.21 --Halibut (Reinhardtius
hippoglossoides,
Hippoglossus hippoglossus,
Hippoglossus stenolepis )
value 1. kg 5.00%
0302.22 --Plaice (Pleuronectes
platessa )
value 1. kg 5.00%
0302.23 -- Sole (Solea spp.) value 1. kg 5.00%
0302.29 -- Other value 1. kg 5.00%
-Tunas (of the genus
Thunnus ) skipjack or stripe-
bellied bonito (Euthynnus
(Katsuwonus) pelamis ),
excluding livers and roes :
0302.31 --Albacore or long finned
tunas (Thunnus alalunga)
value 1. kg 5.00%
0302.32 --Yellowfin tunas (Thunnus
albacares)
value 1. kg 5.00%
0302.33 -- Skipjack or stripe-bellied
bonito
value 1. kg 5.00%
0302.34 -- Bigeye tunas (Thunnus
obesus)
value 1. kg 5.00%
0302.35 -- Bluefin tunas (Thunnus
thynnus)
value 1. kg 5.00%
0302.36 -- Southern bluefin tunas
(Thunnus maccoyii)
value 1. kg 5.00%
0302.39 -- Other value 1. kg 5.00%
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
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0302.40 - Herrings (Clupea harengus,
Clupea pallasii), excluding
livers and roes
value 1. kg 5.00%
0302.50 -Cod (Gadus morhua, Gadus
ogac, Gadus macrocephalus),
excluding livers and roes
value 1. kg 5.00%
-Other fish, excluding livers
and roes :
0302.61 --Sardines (Sardina
pilchardus, Sardinops spp.),
sardinella (Sardinella spp.),
brisling or sprats (Sprattus
sprattus)
value 1. kg 5.00%
0302.62 --Haddock (Melanogrammus
aeglefinus)
value 1. kg 5.00%
0302.63 --Coalfish (Pollachius virens) value 1. kg 5.00%
0302.64 --Mackerel (Scomber
scombrus, Scomber
australasicus, Scomber
japonicus)
value 1. kg 5.00%
0302.65 -- Dogfish and other sharks value 1. kg 5.00%
0302.66 -- Eels (Anguilla spp.) value 1. kg 5.00%
-- Other :
0302.691 --- Jacks (Carangidae) value 1. kg 5.00%
0302.692 --- Dolphin fish,”Mahi -Mahi”
(Coryphaenidae)
value 1. kg 5.00%
0302.693 --- Wrasses, hog fish
(Labridae)
value 1. kg 5.00%
0302.694 --- Snappers (Lutjanidae) value 1. kg 5.00%
0302.695 --- Groupers, sea basses
(Serranidae)
value 1. kg 5.00%
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
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0302.696 --- Swordfish (Xyphidae) value 1. kg 5.00%
0302.697 --- Tilapia (freshwater)
(Cichlidae)
value 1. kg 5.00%
0302.699 --- Other value 1. kg 5.00%
0302.70 - Livers and roes value 1. kg 5.00%
03.03 Fish, frozen, excluding
fish fillets and other fish
meat of heading 03.04.
- Pacific salmon
(Oncorhynchus nerka,
Oncorhynchus gorbuscha,
Oncorhynchus keta,
Oncorhynchus tschawytscha,
Oncorhynchus kisutch,
Oncorhynchus masou and
Oncorhynchus rhodurus),
excluding livers and roes
0303.11 -- Sockeye salmon (red
salmon) (Oncorhynchus
nerka)
value 1. kg 5.00%
0303.19 -- Other value 1. kg 5.00%
-Other salmonidae,
excluding livers and roes :
0303.21 --Trout (Salmo trutta,
Oncorhynchus mykiss,
Oncorhynchus clarki,
Oncorhynchus aguabonita,
Oncorhynchus gilae,
Oncorhynchus apache and
Oncorhynchus chrysogaster)
value 1. kg 5.00%
0303.22 --Atlantic salmon (Salmo
salar) and Danube salmon
(Hucho hucho)
value 1. kg 5.00%
0303.29 --Other value 1. kg 5.00%
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
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-Flat fish (Pleuronectidae,
Bothidae, Cynoglossidae,
Soleidae,Scophthalmidae
and Citharidae), excluding
livers and roes :
0303.31 --Halibut (Reinhardtius
hippoglossoides,
Hippoglossus hippoglossus,
Hippoglossus stenolepis)
value 1. kg 5.00%
0303.32 -- Plaice
(Pleuronectes platessa)
value 1. kg 5.00%
0303.33 -- Sole (Solea spp.) value 1. kg 5.00%
0303.39 -- Other value 1. kg 5.00%
- Tunas (of the
genus Thunnus), skipjack or
stripe-bellied bonito
(Euthynnus (Katsuwonus)
pelamis), excluding livers
and roes :
0303.41 --Albacore or longfinned
tunas (Thunnus alalunga )
value 1. kg 5.00%
0303.42 --Yellowfin tunas (Thunnus
albacares)
value 1. kg 5.00%
0303.43 --Skipjack or strip-bellied
bonito
value 1. kg 5.00%
0303.44 -- Bigeye tunas (Thunnus
obesus)
value 1. kg 5.00%
0303.45 -- Bluefin tunas (Thunnus
thynnus)
value 1. kg 5.00%
0303.46 -- Southern bluefin tunas
(Thunnus maccoyii)
value 1. kg 5.00%
0303.49 -- Other value 1. kg 5.00%
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
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0303.50 -Herrings (Clupea harengus,
Clupea pallasii), excluding
livers and roes
value 1. kg 5.00%
0303.60 -Cod (Gadus morhua, Gadus
ogac, Gadus macrocephalus ),
excluding livers and roes
value 1. kg 5.00%
-Other fish, excluding livers
and roes :
0303.71 --Sardines (Sardina
pilchardus, Sardinops spp. ),
sardinella (Sardinella spp.),
brisling or sprats (Sprattus
sprattus)
value 1. kg 5.00%
0303.72 --Haddock (Melanogrammus
aeglefinus )
value 1. kg 5.00%
0303.73 --Coalfish (Pollachius virens ) value 1. kg 5.00%
0303.74 --Mackerel (Scomber
scombrus, Scomber
australasicus, Scomber
japonicus )
value 1. kg 5.00%
0303.75 -- Dogfish and other sharks value 1. kg 5.00%
0303.76 -- Eels (Anguilla spp.) value 1. kg 5.00%
0303.77 --Sea bass (Dicentrarchus
labrax, Dicentrarchus
punctatus)
value 1. kg 5.00%
0303.78 --Hake (Merluccius spp.,
Urophycis spp.)
value 1. kg 5.00%
-- Other :
0303.791 --- Jacks (Carangidae) value 1. kg 5.00%
0303.792 --- Dolphin fish,”Mahi-Mahi”
(Coryphaenidae)
value 1. kg 5.00%
0303.793 --- Wrasses, hog fish
(Labridae)
value 1. kg 5.00%
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
21
0303.794 --- Snappers (Lutjanidae) value 1. kg 5.00%
0303.795 --- Groupers, sea basses
(Seranidae)
value 1. kg 5.00%
0303.796 --- Swordfish (Xyphidae) value 1. kg 5.00%
0303.797 --- Tilapia (freshwater)
(Cichlidae)
value 1. kg 5.00%
0303.799 --- Other value 1. kg 5.00%
0303.80 - Livers and roes value 1. kg 5.00%
03.04 Fish fillets and other fish
meat (whether or not
minced), fresh, chilled or
frozen.
0304.10 - Fresh or chilled value 1. kg 5.00%
0304.20 - Frozen fillets value 1. kg 5.00%
- Other :
0304.904 --- Snappers (Lutjanidae) value 1. kg 5.00%
0304.905 --- Groupers,sea basses
(Seranidae)
value 1. kg 5.00%
0304.909 --- Other value 1. kg 5.00%
03.05 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.
0305.10 - Flours, meals and
pellets of fish, fit for human
consumption
value 1. kg 5.00%
0305.20 - Livers and roes of
fish, dried, smoked, salted
or in brine
value 1. kg 5.00%
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
22
0305.30 - Fish fillets, dried,
salted or in brine, but not
smoked
value 1. kg 5.00%
- Smoked fish,
including fillets :
0305.41 -- Pacific salmon
(Oncorhynchus nerka,
Oncorhynchus gorbuscha,
Oncorhynchus keta,
Oncorhynchus tschawytscha,
Oncorhynchus kisutch,
Oncorhynchus masou and
Oncorhynchus rhodurus ),
Atlantic salmon (Salmo
salar) and Danube salmon
(Hucho hucho)
value 1. kg 5.00%
0305.42 -- Herrings (Clupea
harengus, Clupea pallasii)
value 1. kg 5.00%
0305.49 -- Other value 1. kg 5.00%
- Dried fish, whether or not
salted but not smoked :
0305.51 --Cod (Gadus morhua,
Gadus ogac, Gadus
macrocephalus)
value 1. kg 5.00%
0305.59 -- Other value 1. kg 5.00%
-Fish, salted but not dried
or smoked and fish in brine
:
0305.61 --Herrings (Clupea
harengus, Clupea pallasii)
value 1. kg 5.00%
0305.62 --Cod (Gadus morhua,
Gadus ogac, Gadus
macrocephalus)
value 1. kg 5.00%
0305.63 -- Anchovies (Engraulis spp.) value 1. kg 5.00%
0305.69 -- Other value 1. kg 5.00%
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
23
03.06 Crustaceans, whether in
shell or not, live, fresh,
chilled, frozen, dried,
salted or in brine;
crustaceans, in shell,
cooked by steaming or by
boiling in water, whether
or not chilled, frozen,
dried, salted or in brine;
flours, meals and pellets
of crustaceans, fit for
human consumption.
- Frozen :
0306.11 --Rock lobster and other sea
crawfish (Palinurus spp.,
Panulirus spp., Jasus spp.)
value 1. kg 10.00
%
0306.12 -- Lobsters (Homarus spp.) value 1. kg 10.00
%
0306.13 -- Shrimps and prawns value 1. kg 10.00
%
0306.14 -- Crabs value 1. kg 10.00
%
0306.19 --Other, including flours,
meals and pellets of
crustaceans, fit for human
consumption
value 1. kg 10.00
%
- Not frozen :
0306.21 --Rock lobster and other sea
crawfish (Palinurus spp.,
Panulirus spp., Jasus spp.)
value 1. kg 10.00
%
0306.22 -- Lobsters (Homarus spp.) value 1. kg 10.00
%
0306.23 -- Shrimps and prawns value 1. kg 10.00
%
0306.24 -- Crabs value 1. kg 10.00
%
0306.29 --Other, including flours,
meals and pellets of
crustaceans, fit for human
consumption
value 1. kg 10.00
%
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
24
03.07 Molluscs, whether in shell
or not, live, fresh, chilled,
frozen, dried, salted or in
brine; aquatic
invertebrates other than
crustaceans and molluscs,
live, fresh, chilled, frozen,
dried, salted or in brine;
flours, meals and pellets
of aquatic invertebrates
other than crustaceans, fit
for human consumption.
0307.10 - Oysters value 1. kg 10.00
%
- Scallops, including queen
scallops, of the genera
Pecten, Chlamys or
Placopecten :
0307.21 --Live, fresh or chilled value 1. kg 10.00
%
0307.29 --Other value 1. kg 10.00
%
- Mussels (Mytilus spp.,
Perna spp.) :
0307.31 -- Live, fresh or chilled value 1. kg 10.00
%
0307.39 -- Other value 1. kg 10.00
%
Cuttle fish (Sepia officinalis,
Rossia macrosoma, Sepiola
spp. ) and squid
(Ommastrephes spp., Loligo
spp., Nototodarus spp.,
Sepioteuthis spp.) :
0307.41 -- Live, fresh or chilled value 1. kg 10.00
%
0307.49 -- Other value 1. kg 10.00
%
- Octopus (Octopus s pp.) :
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
25
0307.51 -- Live, fresh or chilled value 1. kg 10.00
%
0307.59 -- Other value 1. kg 10.00
%
0307.60 - Snails, other than sea
snails
value 1. kg 10.00
%
-Other, including flours,
meals and pellets of aquatic
invertebrates other than
crustaceans, fit for human
consumption :
0307.91 -- Live, fresh or chilled value 1. kg 10.00
%
0307.99 -- Other value 1. kg 10.00
%
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
26
Chapter 4
Dairy produce; birds' eggs; natural honey;
edible products of animal origin,
not elsewhere specified or included
Notes.
1.- The expression "milk" means full cream milk or partially or
completely skimmed milk.
2.- For the purposes of heading 04.05 :
(a) The term "butter" means natural butter, whey butter or
recombined butter (fresh, salted or rancid, including
canned butter) derived exclusively from milk, with a milkfat
content of 80 % or more but not more than 95 % by weight,
a maximum milk solids-not-fat content of 2 % by weight
and a maximum water content of 16 % by weight. Butter
does not contain added emulsifiers, but may contain
sodium chloride, food colours, neutralising salts and
cultures of harmless lactic-acid-producing bacteria.
(b) The expression "dairy spreads" means a spreadable
emulsion of the water- in-oil type, containing milkfat as the
only fat in the product, with a milkfat content of 39 % or
more but less than 80 % by weight.
3.- Products obtained by the concentration of whey and with the
addition of milk or milkfat are to be classified as cheese in
heading 04.06 provided that they have the three following
characteristics :
(a) a milkfat content, by weight of the dry matter, of 5 % or
more;
(b) a dry matter content, by weight, of at least 70 % but not
exceeding 85 %; and
(c) they are moulded or capable of being moulded.
4.- This Chapter does not cover :
(a) Products obtained from whey, containing by weight more
than 95 % lactose, expressed as anhydrous lactose
calculated on the dry matter (heading 17.02); or
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
27
(b) Albumins (including concentrates of two or more whey
proteins, containing by weight more than 80 % whey
proteins, calculated on the dry matter) (heading 35.02) or
globulins (heading 35.04).
Subheading Notes.
1.- For the purposes of subheading 0404.10, the expression
"modified whey" means products consisting of whey constituents,
i.e., whey from which all or part of the lactose, proteins or
minerals have been removed, whey to which natural whey
constituents have been added, and products obtained by mixing
natural whey constituents.
2.- For the purposes of subheading 0405.10 the term "butter" does
not include dehydrated butter or ghee (subheading 0405.90).
Heading Tariff
Code
Unit
for
Duty
Unit
of
Classification
Rate
of
Duty
04.01 0401.00 Milk and cream, not
concentrated nor
containing added sugar or
other sweetening matter.
value 1. kg 0.00%
04.02 0402.00 Milk and cream,
concentrated or
containing added sugar or
other sweetening matter.
value 1. kg 0.00%
04.03 0403.00 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.
value 1. kg 5.00%
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
28
04.04 0404.00 Whey, whether or not
concentrated or
containing added sugar or
other sweetening matter;
products consisting of
natural milk constituents,
whether or not containing
added sugar or other
sweetening matter, not
elsewhere specified or
included.
value 1. kg 5.00%
04.05 Butter and other fats and
oils derived from milk;
dairy spreads.
0405.10 - Butter value 1. kg 5.00%
0405.20 - Dairy spreads value 1. kg 5.00%
0405.90 - Other value 1. kg 5.00%
04.06 0406.00 Cheese and curd. value 1. kg 5.00%
04.07 0407.00 Birds' eggs, in shell, fresh,
preserved or cooked.
value 1. kg 5.00%
04.08 0408.00 Birds' eggs, not in shell,
and egg yolks, fresh,
dried, cooked by steaming
or by boiling in water,
moulded, frozen or
otherwise preserved,
whether or not containing
added sugar or other
sweetening matter.
value 1. kg 5.00%
04.09 0409.00 Natural honey. value 1. kg 5.00%
04.10 0410.00 Edible products of animal
origin, not elsewhere
specified or included.
value 1. kg 5.00%
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
29
Chapter 5
Products of animal origin,
not elsewhere specified or included
Notes.
1.- This Chapter does not cover :
(a) Edible products (other than guts, bladders and stomachs of
animals, whole and pieces thereof, and animal blood, liquid
or dried);
(b) Hides or skins (including furskins) other than goods of
heading 05.05 and parings and similar waste of raw hides
or skins of heading 05.11 (Chapter 41 or 43);
(c) Animal textile materials, other than horsehair and
horsehair waste (Section XI); or
(d) Prepared knots or tufts for broom or brush making
(heading 96.03).
2.- For the purposes of heading 05.01, the sorting of hair by length
(provided the root ends and tip ends respectively are not
arranged together) shall be deemed not to constitute working.
3.- Throughout the Nomenclature, elephant, hipopotamus, walrus,
narwhal and wild boar tusks, rhinoceros horns and the teeth of
all animals are regarded as "ivory".
4.- Throughout the Nomenclature, the expression "horsehair" means
hair of the manes or tails of equine or bovine animals.
Heading Tariff
Code
Unit
for
Duty
Unit
of
Classification
Rate
of
Duty
05.01 0501.00 Human hair, unworked,
whether or not washed or
scoured; waste of human
hair.
value 1. kg 5.00%
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
30
05.02 0502.00 Pigs', hogs' or boars'
bristles and hair; badger
hair and other brush
making hair; waste of
such bristles or hair.
value 1. kg 5.00%
05.03 0503.00 Horsehair and horsehair
waste, whether or not put
up as a layer with or
without supporting
material.
value 1. kg 5.00%
05.04 0504.00 Guts, bladders and
stomachs of animals
(other than fish), whole
and pieces thereof, fresh,
chilled, frozen, salted, in
brine, dried or smoked.
value 1. kg 5.00%
05.05 Skins and other parts of
birds, with their feathers
or down, feathers and
parts of feathers (whether
or not with trimmed
edges) and down, not
further worked than
cleaned, disinfected or
treated for preservation;
powder and waste of
feathers or parts of
feathers.
0505.10 -Feathers of a kind used for
stuffing; down
value 1. kg 5.00%
0505.90 -Other value 1. kg 5.00%
05.06 Bones and horn-cores,
unworked,
defatted,simply prepared
(but not cut to shape),
treated with acid or
degelatinised; powder and
waste of these products.
0506.10 -Ossein and bones treated
with acid
value 1. kg 5.00%
0506.90 - Other value 1. kg 5.00%
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
31
05.07 Ivory, tortoise-shell,
whalebone and whalebone
hair, horns, antlers,
hooves, nails, claws and
beaks, unworked or
simply prepared but not
cut to shape; powder and
waste of these products.
0507.10 - Ivory; ivory powder and
waste
value 1. kg 5.00%
0507.90 - Other value 1. kg 5.00%
05.08 0508.00 Coral and similar
materials, unworked or
simply prepared but not
otherwise worked; shells
of molluscs, crustaceans
or echinoderms and
cuttle-bone, unworked or
simply prepared but not
cut to shape, powder and
waste thereof.
value 1. kg 5.00%
05.09 0509.00 Natural sponges of animal
origin.
value 1. kg 5.00%
05.10 0510.00 Ambergris, castoreum,
civet and musk;
cantharides; bile, whether
or not dried; glands and
other animal products
used in the preparation of
pharmaceutical products,
fresh, chilled, frozen or
otherwise provisionally
preserved.
value 1. kg 5.00%
05.11 Animal products not
elsewhere specified or
included; dead animals of
Chapter 1 or 3, unfit for
human consumption.
0511.10 - Bovine semen value 1. kg 5.00%
- Other :
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
32
0511.91 -- Products of fish or
crustaceans, molluscs or
other aquatic invertebrates;
dead animals of Chapter 3
value 1. kg 5.00%
0511.99 -- Other value 1. kg 5.00%
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
33
Section II
VEGETABLE PRODUCTS
Note.
1.- In this Section the term "pellets" means products which have
been agglomerated either directly by compression or by the
addition of a binder in a proportion not exceeding 3 % by weight.
Chapter 6
Live trees and other plants; bulbs, roots and the like;
cut flowers and ornamental foliage
Notes.
1.- Subject to the second part of heading 06.01, this Chapter covers
only live trees and goods (including seedling vegetables) of a kind
commonly supplied by nursery gardeners or florists for planting
or for ornamental use; nevertheless it does not include potatoes,
onions, shallots, garlic or other products of Chapter 7.
2.- Any reference in heading 06.03 or 06.04 to goods of any kind
shall be construed as including a reference to bouquets, floral
baskets, wreaths and similar articles made wholly or partly of
goods of that kind, account not being taken of accessories of
other materials. However, these headings do not include collages
or similar decorative plaques of heading 97.01.
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
34
Heading Tariff
Code
Unit
for
Duty
Unit
of
Classification
Rate
of
Duty
06.01 Bulbs, tubers, tuberous
roots, corms, crowns and
rhizomes, dormant, in
growth or in flower;
chicory plants and roots
other than roots of
heading 12.12.
0601.10 -Bulbs, tubers, tuberous
roots, corms, crowns and
rhizomes, dormant
value 1. u 0.00%
0601.20 -Bulbs, tubers, tuberous
roots, corms, crowns and
rhizomes, in growth or in
flower; chicory plants and
roots
value 1. u 0.00%
06.02 Other live plants
(including their roots),
cuttings and slips;
mushroom spawn.
0602.10 - Unrooted cuttings and
slips
value 1. u 33.50%
0602.20 - Trees, shrubs and bushes,
grafted or not, of kinds
which bear edible fruit or
nuts
value 1. u 33.50%
0602.30 - Rhododendrons and
azaleas, grafted or not
value 1. u 33.50%
0602.40 - Roses, grafted or not value 1. u 33.50%
0602.90 - Other value 1. kg 33.50%
06.03 Cut flowers and flower
buds of a kind suitable for
bouquets or for
ornamental purposes,
fresh, dried, dyed,
bleached, impregnated or
otherwise prepared.
0603.10 - Fresh value 1. kg 22.25%
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
35
0603.90 - Other value 1. kg 33.50%
06.04 Foliage, branches and
other parts of plants,
without flowers or flower
buds, and grasses, mosses
and lichens, being goods
of a kind suitable for
bouquets or for
ornamental purposes,
fresh, dried, dyed,
bleached, impregnated or
otherwise prepared.
0604.10 - Mosses and lichens value 1. kg 33.50%
- Other :
0604.91 -- Fresh value 1. kg 33.50%
0604.99 -- Other value 1. kg 33.50%
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
36
Chapter 7
Edible vegetables and certain roots and tubers
Notes.
1.- This Chapter does not cover forage products of heading 12.14.
2.- In headings 07.09, 07.10, 07.11 and 07.12 the word "vegetables"
includes edible mushrooms, truffles, olives, capers, marrows,
pumpkins, aubergines, sweet corn (Zea mays var. saccharata),
fruits of the genus Capsicum or of the genus Pimenta, fennel,
parsley, chervil, tarragon, cress and sweet marjoram (Majorana
hortensis or Origanum majorana).
3.- Heading 07.12 covers all dried vegetables of the kinds falling in
headings 07.01 to 07.11, other than :
(a) dried leguminous vegetables, shelled (heading 07.13);
(b) sweet corn in the forms specified in headings 11.02 to
11.04;
(c) flour, meal, powder, flakes, granules and pellets of potatoes
(heading 11.05);
(d) flour, meal and powder of the dried leguminous vegetables
of heading 07.13 (heading 11.06).
4.- However, dried or crushed or ground fruits of the genus
Capsicum or of the genus Pimenta are excluded from this
Chapter (heading 09.04).
Heading Tariff
Code
Unit
for
Duty
Unit
of
Classification
Rate
of
Duty
07.01 Potatoes, fresh or chilled.
0701.10 - Seed value 1. kg 5.00%
- Other :
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
37
0701.901 --- Potato, red value 1. kg 5.00%
0701.902 --- Potato, red creamer value 1. kg 5.00%
0701.903 --- Potato, white value 1. kg 5.00%
0701.904 --- Potato, white creamer value 1. kg 5.00%
0701.905 --- Potato, Yukon Gold value 1. kg 5.00%
0701.909 --- Other value 1. kg 5.00%
07.02 Tomatoes, fresh or chilled.
0702.001 --- Tomatoes, cherry red value 1. kg 5.00%
0702.002 --- Tomatoes, cherry yellow value 1. kg 5.00%
0702.003 --- Tomatoes, Plum value 1. kg 5.00%
0702.004 --- Tomatoes, Vineripe value 1. kg 5.00%
0702.009 --- Other value 1. kg 5.00%
07.03 Onions, shallots, garlic,
leeks and other alliaceous
vegetables, fresh or
chilled.
- Onions and shallots :
0703.101 --- Onions, jumbo yellow value 1. kg 5.00%
0703.102 --- Onion, medium yellow value 1. kg 5.00%
0703.103 --- Onions red value 1. kg 5.00%
0703.109 --- Other value 1. kg 5.00%
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
38
0703.20 - Garlic value 1. kg 5.00%
- Leeks and other alliaceous
vegetables :
0703.901 --- Chives value 1. kg 5.00%
0703.902 --- Leeks value 1. kg 5.00%
0703.909 --- Other value 1. kg 5.00%
07.04 Cabbages, cauliflowers,
kohlrabi, kale and similar
edible brassicas, fresh or
chilled.
- Cauliflowers and headed
broccoli :
0704.101 --- Broccoli value 1. kg 5.00%
0704.102 --- Cauliflower value 1. kg 5.00%
0704.109 --- Other value 1. kg 5.00%
0704.20 - Brussels sprouts value 1. kg 5.00%
- Other :
0704.901 --- Cabbage, red value 1. kg 5.00%
0704.902 --- Cabbage, green value 1. kg 5.00%
0704.903 --- Coleslaw value 1. kg 5.00%
0704.909 --- Other value 1. kg 5.00%
07.05 Lettuce (Lactuca sativa)
and chicory (Cichorium
spp.), fresh or chilled.
- Lettuce :
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
39
-- Cabbage lettuce (head
lettuce):
0705.111 --- Arugula value 1. kg 5.00%
0705.119 --- Other value 1. kg 5.00%
-- Other :
0705.191 --- Lettuce, green boston value 1. kg 5.00%
0705.192 --- Lettuce, green oakleaf value 1. kg 5.00%
0705.193 --- Lettuce, iceberg value 1. kg 5.00%
0705.194 --- Lettuce, redleaf value 1. kg 5.00%
0705.195 --- Lettuce, romaine value 1. kg 5.00%
0705.196 --- Lettuce, red boston value 1. kg 5.00%
0705.197 --- Lettuce, red oakleaf value 1. kg 5.00%
0705.199 --- Other value 1. kg 5.00%
- Chicory :
0705.21 -- Witloof chicory
(Cichorium intybus
var.foliosum)
value 1. kg 5.00%
-- Other :
0705.291 --- Endive, curly (chicory) value 1. kg 5.00%
0705.292 --- Radicchio value 1. kg 5.00%
0705.299 --- Other value 1. kg 5.00%
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
40
07.06 Carrots, turnips, salad
beetroot, salsify, celeriac,
radishes and similar edible
roots, fresh or chilled.
- Carrots and turnips :
0706.101 --- Turnip, yellow value 1. kg 5.00%
0706.109 --- Other value 1. kg 5.00%
- Other :
0706.901 --- Beets value 1. kg 5.00%
0706.902 --- Daikon value 1. kg 5.00%
0706.909 --- Other value 1. kg 5.00%
07.07 0707.00 Cucumbers and gherkins,
fresh or chilled.
value 1. kg 5.00%
07.08 Leguminous vegetables,
shelled or unshelled, fresh
or chilled.
0708.10 -Peas (Pisum sativum) value 1. kg 5.00%
-Beans (Vigna
spp.,Phaseolus spp.):
0708.201 --- Beans, green value 1. kg 5.00%
0708.209 --- Other value 1. kg 5.00%
0708.90 - Other leguminous
vegetables
value 1. kg 5.00%
07.09 Other vegetables, fresh or
chilled.
0709.10 - Globe artichokes value 1. kg 5.00%
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
41
0709.20 - Asparagus value 1. kg 5.00%
0709.30 - Aubergines (egg-plants) value 1. kg 5.00%
0709.40 - Celery other than celeriac value 1. kg 5.00%
- Mushrooms and truffles :
-- Mushrooms of the genus
Agaricus :
0709.511 --- Button Mushrooms value 1. kg 5.00%
0709.512 --- Shitake mushrooms value 1. kg 5.00%
0709.513 --- Portabella mushrooms value 1. kg 5.00%
0709.519 --- Other value 1. kg 5.00%
0709.52 -- Truffles value 1. kg 5.00%
0709.59 -- Other value 1. kg 5.00%
- Fruits of the genus
Capsicum or of the genus
Pimenta :
0709.601 --- Pepper, green value 1. kg 5.00%
0709.602 --- Peppers, jalapeno value 1. kg 5.00%
0709.603 --- Pepper, red value 1. kg 5.00%
0709.609 --- Other value 1. kg 5.00%
- Spinach, New Zealand
spinach and orache
spinach (garden spinach):
0709.701 --- Spinach value 1. kg 5.00%
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
42
0709.709 --- Other value 1. kg 5.00%
- Other :
0709.901 --- Anise value 1. kg 5.00%
0709.902 --- Cilantro value 1. kg 5.00%
0709.903 --- Dill value 1. kg 5.00%
0709.904 --- Marjoram value 1. kg 5.00%
0709.905 --- Parsley value 1. kg 5.00%
0709.906 --- Pumpkin value 1. kg 5.00%
0709.907 --- Squash value 1. kg 5.00%
0709.908 --- Tarragon value 1. kg 5.00%
0709.909 --- Other value 1. kg 5.00%
07.10 Vegetables (uncooked or
cooked by steaming or
boiling in water), frozen.
0710.10 - Potatoes value 1. kg 5.00%
- Leguminous vegetables,
shelled or unshelled :
0710.21 -- Peas (Pisum sativum) value 1. kg 5.00%
0710.22 -- Beans (Vigna spp.,
Phaseolus spp.)
value 1. kg 5.00%
0710.29 -- Other value 1. kg 5.00%
0710.30 - Spinach, New Zealand
spinach and orache
spinach (garden spinach)
value 1. kg 5.00%
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
43
0710.40 - Sweet corn value 1. kg 5.00%
0710.80 - Other vegetables value 1. kg 5.00%
0710.90 - Mixtures of vegetables value 1. kg 5.00%
07.11 Vegetables provisionally
preserved (for example, by
sulphur dioxide gas, in
brine, in sulphur water or
in other preservative
solutions), but unsuitable
in that state for
immediate consumption.
0711.20 - Olives value 1. kg 5.00%
0711.30 - Capers value 1. kg 5.00%
0711.40 - Cucumbers and gherkins value 1. kg 5.00%
- Mushrooms and truffles:
0711.51 -- Mushrooms of the genus
Agaricus
value 1. kg 5.00%
0711.59 -- Other value 1. kg 5.00%
0711.90 - Other vegetables; mixtures
of vegetables
value 1. kg 5.00%
07.12 Dried vegetables, whole,
cut, sliced, broken or in
powder, but not further
prepared.
0712.20 - Onions value 1. kg 5.00%
- Mushrooms, wood ears
(Auricularia spp.), jelly
fungi (Tremella spp.) and
truffles :
0712.31 -- Mushrooms of the genus
Agaricus
value 1. kg 5.00%
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
44
0712.32 -- Wood ears (Auricularia
spp.)
value 1. kg 5.00%
0712.33 -- Jelly fungi (Tremella spp.) value 1. kg 5.00%
0712.39 -- Other value 1. kg 5.00%
0712.90 - Other vegetables; mixtures
of vegetables
value 1. kg 5.00%
07.13 Dried leguminous
vegetables, shelled,
whether or not skinned or
split.
0713.10 - Peas (Pisum sativum) value 1. kg 5.00%
0713.20 - Chickpeas (garbanzos) value 1. kg 5.00%
- Beans (Vigna
spp.,Phaseolus spp.) :
0713.31 -- Beans of the species
Vigna mungo (L.) Hepper
or Vigna radiata (L.)
Wilczek
value 1. kg 5.00%
0713.32 -- Small red (Adzuki) beans
(Phaseolus or Vigna
angularis)
value 1. kg 5.00%
0713.33 -- Kidney beans, including
white pea beans
(Phaseolus vulgaris)
value 1. kg 5.00%
0713.39 -- Other value 1. kg 5.00%
0713.40 - Lentils value 1. kg 5.00%
0713.50 - Broad beans (Vicia faba
var.major) and horse beans
(Vicia faba var.equina,
Vicia faba var.minor)
value 1. kg 5.00%
0713.90 - Other value 1. kg 5.00%
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
45
07.14 Manioc, arrowroot, salep,
Jerusalem artichokes,
sweet potatoes and similar
roots and tubers with high
starch or inulin content,
fresh, chilled, frozen or
dried, whether or not
sliced or in the form of
pellets; sago pith.
0714.10 - Manioc (cassava) value 1. kg 5.00%
0714.20 - Sweet potatoes value 1. kg 5.00%
0714.90 - Other value 1. kg 5.00%
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
46
Chapter 8
Edible fruit and nuts; peel of citrus fruit or melons
Notes.
1.- This Chapter does not cover inedible nuts or fruits.
2.- Chilled fruits and nuts are to be classified in the same headings
as the corresponding fresh fruits and nuts.
3.- Dried fruit or dried nuts of this Chapter may be partially
rehydrated, or treated for the following purposes :
(a) For additional preservation or stabilisation (e.g., by
moderate heat treatment, sulphuring, the addition of sorbic
acid or potassium sorbate),
(b) To improve or maintain their appearance (e.g., by the
addition of vegetable oil or small quantities of glucose
syrup),
provided that they retain the character of dried fruit or dried
nuts.
Heading Tariff
Code
Unit
for
Duty
Unit
of
Classification
Rate
of
Duty
08.01 Coconuts, Brazil nuts and
cashew nuts, fresh or
dried, whether or not
shelled or peeled.
- Coconuts :
0801.11 -- Desiccated value 1. kg 5.00%
0801.19 -- Other value 1. kg 5.00%
0801.20 - Brazil nuts value 1. kg 5.00%
0801.30 - Cashew nuts value 1. kg 5.00%
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
47
08.02 0802.00 Other nuts, fresh or dried,
whether or not shelled or
peeled.
value 1. kg 5.00%
08.03 0803.00 Bananas, including
plantains, fresh or dried.
value 1. kg 5.00%
08.04 Dates, figs, pineapples,
avocados, guavas,
mangoes and
mangosteens, fresh or
dried.
0804.10 - Dates value 1. kg 5.00%
0804.20 - Figs value 1. kg 5.00%
0804.30 - Pineapples value 1. kg 5.00%
0804.40 - Avocados value 1. kg 5.00%
0804.50 - Guavas, mangoes and
mangosteens
value 1. kg 5.00%
08.05 Citrus fruit, fresh or dried.
0805.10 - Oranges value 1. kg 5.00%
0805.20 - Mandarins (including
tangerines and satsumas);
clementines, wilkings and
similar citrus hybrids
value 1. kg 5.00%
0805.40 - Grapefruit value 1. kg 5.00%
0805.50 - Lemons (Citrus limon,
Citrus limonum) and
limes (Citrus
aurantifolia, Citrus latifolia)
value 1. kg 5.00%
0805.90 - Other value 1. kg 5.00%
08.06 Grapes, fresh or dried.
0806.10 - Fresh value 1. kg 5.00%
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
48
0806.20 - Dried value 1. kg 5.00%
08.07 Melons (including
watermelons) and papaws
(papayas), fresh.
-Melons (including
watermelons) :
0807.11 -- Watermelons value 1. kg 5.00%
-- Other :
0807.191 --- Cantelope value 1. kg 5.00%
0807.192 --- Honeydew value 1. kg 5.00%
0807.199 --- Other value 1. kg 5.00%
0807.20 - Papaws (papayas) value 1. kg 5.00%
08.08 Apples, pears and quinces,
fresh.
0808.10 - Apples value 1. kg 5.00%
0808.20 - Pears and quinces value 1. kg 5.00%
08.09 Apricots, cherries,
peaches (including
nectarines), plums and
sloes, fresh.
0809.10 - Apricots value 1. kg 5.00%
0809.20 - Cherries value 1. kg 5.00%
0809.30 - Peaches, including
nectarines
value 1. kg 5.00%
0809.40 - Plums and sloes value 1. kg 5.00%
08.10 Other fruit, fresh.
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
49
0810.10 - Strawberries value 1. kg 5.00%
0810.20 -Raspberries, blackberries,
mulberries and loganberries
value 1. kg 5.00%
0810.30 -Black, white or red
currants and gooseberries
value 1. kg 5.00%
0810.40 -Cranberries, bilberries and
other fruits of the genus
Vaccinium
value 1. kg 5.00%
0810.50 - Kiwifruit value 1. kg 5.00%
0810.60 - Durians value 1. kg 5.00%
0810.90 - Other value 1. kg 5.00%
08.11 0811.00 Fruit and nuts, uncooked
or cooked by steaming or
boiling in water, frozen,
whether or not containing
added sugar or other
sweetening matter.
value 1. kg 5.00%
08.12 0812.00 Fruit and nuts,
provisionally preserved
(for example, by sulphur
dioxide gas, in brine, in
sulphur water or in other
preservative solutions),
but unsuitable in that
state for immediate
consumption.
value 1. kg 5.00%
08.13 0813.00 Fruit, dried, other than
that of headings 08.01 to
08.06; mixtures of nuts or
dried fruits of this
Chapter.
value 1. kg 5.00%
08.14 0814.00 Peel of citrus fruit or
melons (including
watermelons), fresh,
frozen, dried or
provisionally preserved in
brine, in sulphur water or
in other preservative
solutions.
value 1. kg 5.00%
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
50
Chapter 9
Coffee, tea, maté and spices
Notes.
1.- Mixtures of the products of headings 09.04 to 09.10 are to be
classified as follows :
(a) Mixtures of two or more of the products of the same
heading are to be classified in that heading;
(b) Mixtures of two or more of the products of different
headings are to be classified in heading 09.10.
The addition of other substances to the products of headings
09.04 to 09.10 (or to the mixtures referred to in paragraph (a) or
(b) above) shall not affect their classification provided the
resulting mixtures retain the essential character of the goods of
those headings. Otherwise such mixtures are not classified in
this Chapter; those constituting mixed condiments or mixed
seasonings are classified in heading 21.03.
2.- This Chapter does not cover Cubeb pepper (Piper cubeba) or
other products of heading 12.11.
Heading Tariff
Code
Unit
for
Duty
Unit
of
Classification
Rate
of
duty
09.01 0901.00 Coffee, whether or not
roasted or decaffeinated;
coffee husks and skins;
coffee substitutes
containing coffee in any
proportion.
value 1. kg 5.00%
09.02 0902.00 Tea, whether or not
flavoured.
value 1. kg 5.00%
09.03 0903.00 Maté. value 1. kg 5.00%
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
51
09.04 0904.00 Pepper of the genus Piper ;
dried or crushed or ground
fruits of the genus
Capsicum or of the genus
Pimenta.
value 1. kg 5.00%
09.05 0905.00 Vanilla. value 1. kg 5.00%
09.06 0906.00 Cinnamon and cinnamon-
tree flowers.
value 1. kg 5.00%
09.07 0907.00 Cloves (whole fruit, cloves
and stems).
value 1. kg 5.00%
09.08 0908.00 Nutmeg, mace and
cardamoms.
value 1. kg 5.00%
09.09 0909.00 Seeds of anise, badian,
fennel, coriander, cumin
or caraway; juniper
berries.
value 1. kg 5.00%
09.10 Ginger, saffron, turmeric
(curcuma), thyme, bay
leaves, curry and other
spices.
0910.10 - Ginger value 1. kg 5.00%
0910.20 - Saffron value 1. kg 5.00%
0910.30 - Turmeric (curcuma) value 1. kg 5.00%
0910.40 - Thyme; bay leaves value 1. kg 5.00%
0910.50 - Curry value 1. kg 5.00%
- Other spices :
0910.91 -- Mixtures referred to in
Note 1 (b) to this Chapter
value 1. kg 5.00%
0910.99 -- Other value 1. kg 5.00%
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
52
Chapter 10
Cereals
Notes.
1.- (a) The products specified in the headings of this Chapter are to
be classified in those headings only if grains are present,
whether or not in the ear or on the stalk.
(b) The Chapter does not cover grains which have been hulled
or otherwise worked. However, rice, husked, milled,
polished, glazed, parboiled or broken remains classified in
heading 10.06.
2.- Heading No. 10.05 does not cover sweet corn (Chapter 7).
Heading Tariff
Code
Unit
for
Duty
Unit
of
Classification
Rate
of
Duty
10.01 1001.00 Wheat and meslin. value 1. kg 0.00%
10.02 1002.00 Rye. value 1. kg 0.00%
10.03 1003.00 Barley. value 1. kg 0.00%
10.04 1004.00 Oats. value 1. kg 0.00%
10.05 1005.00 Maize (corn). value 1. kg 0.00%
10.06 1006.00 Rice. value 1. kg 0.00%
10.07 1007.00 Grain sorghum. value 1. kg 0.00%
10.08 1008.00 Buckwheat, millet and
canary seed; other
cereals.
value 1. kg 0.00%
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
53
Chapter 11
Products of the milling industry; malt; starches;
inulin; wheat gluten
Notes.
1.- This Chapter does not cover :
(a) Roasted malt put up as coffee substitutes (heading 09.01 or
21.01);
(b) Prepared flours, grouts, meals or starches of heading 19.01;
(c) Corn flakes or other products of heading 19.04;
(d) Vegetables, prepared or preserved, of heading 20.01, 20.04
or 20.05;
(e) Pharmaceutical products (Chapter 30); or
(f) Starches having the character of perfumery, cosmetic or
toilet preparations (Chapter 33).
2.- (A) Products from the milling of the cereals listed in the table
below fall in this Chapter if they have, by weight on the dry
product:
(a) a starch content (determined by the modified Ewers
polarimetric method) exceeding that indicated in Column
(2); and
(b) an ash content (after deduction of any added minerals)
not exceeding that indicated in Column (3).
Otherwise, they fall in heading 23.02. However, germ of
cereals, whole, rolled, flaked or ground, is always classified
in heading 11.04.
(B) Products falling in this Chapter under the above provisions
shall be classified in heading No. 11.01 or 11.02 if the
percentage passing through a woven metal wire cloth sieve
with the aperture indicated in Column (4) or (5) is not less,
by weight, than that shown against the cereal concerned.
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
54
Otherwise, they fall in heading 11.03 or 11.04.
Rate of passage with an aperture
through a sieve of
Cereal
(1)
Starch
content
(2)
Ash
content
(3)
315 micrometres
(microns)
(4)
500
micrometres
(microns)
(5)
Wheat and rye....... 45 % 2.5 % 80 % -
Barley................... 45 % 3 % 80 % -
Oats...................... 45 % 5 % 80 % -
Maize (corn) and
grain sorghum....... 45 % 2 % - 90 %
Rice....................... 45 % 1.6 % 80 % -
Buckwheat............ 45 % 4 % 80 % -
3.- For the purposes of heading 11.03, the terms "groats" and "meal"
mean products obtained by the fragmentation of cereal grains, of
which :
(a) in the case of maize (corn) products, at least 95 % by weight
passes through a woven metal wire cloth sieve with an
aperture of 2 mm;
(b) in the case of other cereal products, at least 95 % by weight
passes through a woven metal wire cloth sieve with an
aperture of 1.25 mm.
Heading Tariff
Code
Unit
for
Duty
Unit
of
Classification
Rate
of
Duty
11.01 1101.00 Wheat or meslin flour. value 1. kg 0.00%
11.02 1102.00 Cereal flours other than of
wheat or meslin.
value 1. kg 0.00%
11.03 1103.00 Cereal groats, meal and
pellets.
value 1. kg 0.00%
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
55
11.04 1104.00 Cereal grains otherwise
worked (for example,
hulled, rolled, flaked,
pearled, sliced or kibbled),
except rice of heading
10.06; germ of cereals,
whole, rolled, flaked or
ground.
value 1. kg 0.00%
11.05 1105.00 Flour, meal, powder,
flakes, granules and
pellets of potatoes.
value 1. kg 0.00%
11.06 Flour, meal and powder of
the dried leguminous
vegetables of heading
07.13, of sago or of roots
or tubers of heading 07.14
or of the products of
Chapter 8.
1106.10 - Of the dried
leguminous vegetables of
heading 07.13
value 1. kg 0.00%
1106.20 - Of sago or of roots
or tubers of heading 07.14
value 1. kg 0.00%
1106.30 - Of the products of Chapter
8
value 1. kg 0.00%
11.07 1107.00 Malt, whether or not
roasted.
value 1. kg 0.00%
11.08 1108.00 Starches; inulin. value 1. kg 0.00%
11.09 1109.00 Wheat gluten, whether or
not dried.
value 1. kg 0.00%
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
56
Chapter 12
Oil seeds and oleaginous fruits; miscellaneous grains,
seeds and fruit; industrial or medicinal plants; straw and fodder
Notes.
1.- Heading 12.07 applies, inter alia, to palm nuts and kernels,
cotton seeds, castor oil seeds, sesamum seeds, mustard seeds,
safflower seeds, poppy seeds and shea nuts (karite nuts). It does
not apply to products of heading 08.01 or 08.02 or to olives
(Chapter 7 or Chapter 20).
2.- Heading 12.08 applies not only to non-defatted flours and meals
but also to flours and meals which have been partially defatted
or defatted and wholly or partially refatted with their original
oils. It does not, however, apply to residues of headings 23.04 to
23.06.
3.- For the purposes of heading 12.09, beet seeds, grass and other
herbage seeds, seeds of ornamental flowers, vegetable seeds,
seeds of forest trees, seeds of fruit trees, seeds of vetches (other
than those of the species Vicia faba) or of lupines are to be
regarded as "seeds of a kind used for sowing".
Heading 12.09 does not, however, apply to the following even if
for sowing :
(a) Leguminous vegetables or sweet corn (Chapter 7);
(b) Spices or other products of Chapter 9;
(c) Cereals (Chapter 10); or
(d) Products of headings 12.01 to 12.07 or 12.11.
4.- Heading 12.11 applies, inter alia, to the following plants or parts
thereof : basil, borage, ginseng, hyssop, liquorice, all species of
mint, rosemary, rue, sage and wormwood.
Heading 12.11 does not, however, apply to :
(a) Medicaments of Chapter 30;
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
57
(b) Perfumery, cosmetic or toilet preparations of Chapter 33;
or
(c) Insecticides, fungicides, herbicides, disinfectants or
similar products of heading 38.08.
5.- For the purposes of heading 12.12, the term "seaweeds and
other algae" does not include :
(a) Dead single-cell micro-organisms of heading 21.02;
(b) Cultures of micro-organisms of heading 30.02; or
(c) Fertilisers of heading 31.01 or 31.05.
Heading Tariff
Code
Unit
for
Duty
Unit
of
Classification
Rate
of
Duty
12.01 1201.00 Soya beans, whether or
not broken.
value 1. kg 5.00
%
12.02 1202.00 Ground-nuts, not roasted
or otherwise cooked,
whether or not shelled or
broken.
value 1. kg 5.00
%
12.03 1203.00 Copra. value 1. kg 5.00
%
12.04 1204.00 Linseed, whether or not
broken.
value 1. kg 5.00
%
12.05 1205.00 Rape or colza seeds,
whether or not broken.
value 1. kg 5.00
%
12.06 1206.00 Sunflower seeds, whether
or not broken.
value 1. kg 5.00
%
12.07 1207.00 Other oil seeds and
oleaginous fruits, whether
or not broken.
value 1. kg 5.00
%
12.08 1208.00 Flours and meals of oil
seeds or oleaginous fruits,
other than those of
mustard.
value 1. kg 5.00
%
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
58
12.09 Seeds, fruit and spores, of
a kind used for sowing.
1209.10 - Sugar beet seed value 1. kg 0.00
%
1209.20 - Seeds of forage plants,
other than beet seed
value 1. kg 0.00
%
1209.30 -Seeds of herbaceous plants
cultivated principally for
their flowers
value 1. kg 0.00
%
- Other :
1209.91 -- Vegetable seeds value 1. kg 0.00
%
1209.99 -- Other value 1. kg 0.00
%
12.10 1210.00 Hop cones, fresh or dried,
whether or not ground,
powdered or in the form of
pellets; lupulin.
value 1. kg 5.00
%
12.11 1211.00 Plants and parts of plants
(including seeds and
fruits), of a kind used
primarily in perfumery, in
pharmacy or for
insecticidal, fungicidal or
similar purposes, fresh or
dried, whether or not cut,
crushed or powdered.
value 1. kg 5.00
%
12.12 1212.00 Locust beans, seaweeds
and other algae, sugar
beet and sugar cane, fresh,
chilled, frozen or dried,
whether or not ground;
fruit stones and kernels
and other vegetable
products (including
unroasted chicory roots of
the variety Cichorium
intybus sativum) of a kind
used primarily for human
consumption, not
elsewhere specified or
included.
value 1. kg 5.00
%
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
59
12.13 1213.00 Cereal straw and husks,
unprepared, whether or
not chopped, ground,
pressed or in the form of
pellets.
value 1. kg 0.00
%
12.14 1214.00 Swedes, mangolds, fodder
roots, hay, lucerne
(alfalfa), clover, sainfoin,
forage kale, lupines,
vetches and similar forage
products, whether or not
in the form of pellets.
value 1. kg 0.00
%
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
60
Chapter 13
Lac; gums, resins and other vegetable saps and extracts
Notes.
1.- Heading 13.02 applies, inter alia, to liquorice extract and extract
of pyrethrum, extract of hops, extract of aloes and opium.
The heading does not apply to :
(a) Liquorice extract containing more than 10 % by weight of
sucrose or put up as confectionery (heading 17.04);
(b) Malt extract (heading 19.01);
(c) Extracts of coffee, tea or maté (heading 21.01);
(d) Vegetable saps or extracts constituting alcoholic beverages
(Chapter 22);
(e) Camphor, glycyrrhizin or other products of heading 29.14
or 29.38;
(f) Concentrates of poppy straw containing not less than 50%
by weight of aldoloids (heading 29.39)
(g) Medicaments of heading 30.03 or 30.04 or blood-grouping
reagents (heading 30.06);
(h) Tanning or dyeing extracts (heading 32.01 or 32.03);
(ij) Essential oils, concretes, absolutes, resinoids, extracted
oleoresins, aqueous distillates or aqueous solutions of
essential oils or preparations based on odoriferous
substances of a kind used for the manufacture of beverages
(Chapter 33); or
(k) Natural rubber, balata, gutta-percha, guayule, chicle or
similar natural gums (heading 40.01).
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
61
Heading Tariff
Code
Unit
for
Duty
Unit
of
Classification
Rate
of
Duty
13.01 1301.00 Lac; natural gums, resins,
gum-resins and oleoresins
(for example, balsams).
valu
e
1. kg 5.00%
13.02 Vegetable saps and
extracts; pectic
substances, pectinates
and pectates; agar-agar
and other mucilages and
thickeners, whether or
not modified, derived
from vegetable products.
valu
e
1. kg 5.00%
1302.10 - Vegetable saps and
extracts
valu
e
1. kg 5.00%
1302.20 - Pectic substances,
pectinates and pectates
valu
e
1. kg 5.00%
1302.30 -Mucilages and thickeners,
whether or not modified,
derived from vegetable
products
valu
e
1. kg 5.00%
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
62
Chapter 14
Vegetable plaiting materials; vegetable products
not elsewhere specified or included
Notes.
1.- This Chapter does not cover the following products which are to
be classified in Section XI : vegetable materials or fibres of
vegetable materials of a kind used primarily in the manufacture
of textiles, however prepared, or other vegetable materials which
have undergone treatment so as to render them suitable for use
only as textile materials.
2.- Heading 14.01 applies, inter alia, to bamboos (whether or not
split, sawn lengthwise, cut to length, rounded at the ends,
bleached, rendered non-inflammable, polished or dyed), split
osier, reeds and the like, to rattan cores and to drawn or split
rattans. The heading does not apply to chipwood (heading
44.04).
3.- Heading 14.02 does not apply to wood wool (heading 44.05).
4.- Heading 14.03 does not apply to prepared knots or tufts for
broom or brush making (heading 96.03).
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
63
Heading Tariff
Code
Unit
for
Duty
Unit
of
Classification
Rate
of
Duty
14.01 1401.00 Vegetable materials of a
kind used primarily for
plaiting (for example,
bamboos, rattans, reeds,
rushes, osier, raffia,
cleaned, bleached or dyed
cereal straw, and lime
bark).
value 1. kg 5.00%
14.02 1402.00 Vegetable materials of a
kind used primarily as
stuffing or as padding (for
example, kapok,
vegetable hair and eel-
grass), whether or not put
up as a layer with or
without supporting
material.
value 1. kg 5.00%
14.03 1403.00 Vegetable materials of a
kind used primarily in
brooms or in brushes (for
example, broomcorn,
piassava, couch-grass and
istle), whether or not in
hanks or bundles.
value 1. kg 5.00%
14.04 Vegetable products not
elsewhere specified or
included.
1404.10 - Raw vegetable
materials of a kind used
primarily in dyeing or
tanning
value 1. kg 5.00%
1404.20 - Cotton linters value 1. kg 5.00%
1404.90 - Other value 1. kg 5.00%
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
64
Section III
ANIMAL OR VEGETABLE FATS AND OILS
AND THEIR CLEAVAGE PRODUCTS;
PREPARED EDIBLE FATS;
ANIMAL OR VEGETABLE WAXES
Chapter 15
Animal or vegetable fats and oils and their cleavage products;
prepared edible fats;
animal or vegetable waxes
Notes.
1.- This Chapter does not cover :
(a) Pig fat or poultry fat of heading 02.09;
(b) Cocoa butter, fat or oil (heading 18.04);
(c) Edible preparations containing by weight more than 15 %
of the products of heading 04.05 (generally Chapter 21);
(d) Greaves (heading 23.01) or residues of headings 23.04 to
23.06;
(e) Fatty acids, prepared waxes, medicaments, paints,
varnishes, soap, perfumery, cosmetic or toilet preparations,
sulphonated oils or other goods of Section VI; or
(f) Factice derived from oils (heading 40.02).
2.- Heading 15.09 does not apply to oils obtained from olives by
solvent extraction (heading 15.10).
3.- Heading 15.18 does not cover fats or oils or their fractions,
merely denatured, which are to be classified in the heading
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
65
appropriate to the corresponding undenatured fats and oils and
their fractions.
4.- Soap-stocks, oil foots and dregs, stearin pitch, glycerol pitch and
wool grease residues fall in heading 15.22.
Heading Tariff
Code
Unit
for
Duty
Unit
of
Classification
Rate
of
Duty
15.01 1501.00 Pig fat (including lard) and
poultry fat, other than
that of heading 02.09 or
15.03.
value 1. kg 5.00%
15.02 1502.00 Fats of bovine animals,
sheep or goats, other than
those of heading 15.03.
value 1. kg 5.00%
15.03 1503.00 Lard stearin, lard oil,
oleostearin, oleo-oil and
tallow oil, not emulsified
or mixed or otherwise
prepared.
value 1. kg 5.00%
15.04 1504.00 Fats and oils and their
fractions, of fish or marine
mammals, whether or not
refined, but not
chemically modified.
value 1. kg 5.00%
15.05 1505.00 Wool grease and fatty
substances derived
therefrom (including
lanolin).
value 1. kg 5.00%
15.06 1506.00 Other animal fats and oils
and their fractions,
whether or not refined,
but not chemically
modified.
value 1. kg 5.00%
15.07 1507.00 Soya-bean oil and its
fractions, whether or not
refined, but not
chemically modified.
value 1. kg 5.00%
Comment: Consider
collapsing this heading.
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
66
15.08 1508.00 Ground-nut oil and its
fractions, whether or not
refined, but not
chemically modified.
value 1. kg 5.00%
15.09 1509.00 Olive oil and its fractions,
whether or not refined,
but not chemically
modified.
value 1. kg 5.00%
15.10 1510.00 Other oils and their
fractions, obtained solely
from olives, whether or
not refined, but not
chemically modified,
including blends of these
oils or fractions with oils
or fractions of heading
15.09.
value 1. kg 5.00%
15.11 1511.00 Palm oil and its fractions,
whether or not refined,
but not chemically
modified.
value 1. kg 5.00%
15.12 1512.00 Sunflower-seed, safflower
or cotton-seed oil and
fractions thereof, whether
or not refined, but not
chemically modified.
value 1. kg 5.00%
15.13 1513.00 Coconut (copra), palm
kernel or babassu oil and
fractions thereof, whether
or not refined, but not
chemically modified.
value 1. kg 5.00%
15.14 1514.00 Rape, colza or mustard oil
and fractions thereof,
whether or not refined,
but not chemically
modified.
value 1. kg 5.00%
15.15 Other fixed vegetable fats
and oils (including jojoba
oil) and their fractions,
whether or not refined,
but not chemically
modified.
1515.10 - Linseed oil and its
fractions
value 1. kg 5.00%
1515.20 -Maize (corn) oil and its
fractions
value 1. kg 5.00%
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
67
1515.30 - Castor oil and its fractions value 1. kg 5.00%
1515.40 - Tung oil and its fractions value 1. kg 5.00%
1515.50 - Sesame oil and its
fractions
value 1. kg 5.00%
1515.90 - Other value 1. kg 5.00%
15.16 1516.00 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.
value 1. kg 5.00%
15.17 1517.00 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
fractions of heading
15.16.
value 1. kg 5.00%
15.18 1518.00 Animal or vegetable fats
and oils and their
fractions, boiled, oxidised,
dehydrated, sulphurised,
blown, polymerised by
heat in vacuum or in inert
gas or otherwise
chemically modified,
excluding those of heading
No. 15.16; 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.
value 1. kg 5.00%
15.20 1520.00 Glycerol, crude; glycerol
waters and glycerol lyes.
value 1. kg 5.00%
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
68
15.21 1521.00 Vegetable waxes (other
than triglycerides),
beeswax, other insect
waxes and spermaceti,
whether or not refined or
coloured.
value 1. kg 22.25%
15.22 1522.00 Degras; residues resulting
from the treatment of
fatty substances or animal
or vegetable waxes.
value 1. kg 5.00%
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
69
Section IV
PREPARED FOODSTUFFS;
BEVERAGES, SPIRITS AND VINEGAR;
TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES
Note.
1.- In this Section the term "pellets" means products which have
been agglomerated either direct by compression or by the
addition of a binder in a proportion not exceeding 3 % by weight.
Chapter 16
Preparations of meat, of fish or of crustaceans,
molluscs or other aquatic invertebrates
Notes.
1.- This Chapter does not cover meat, meat offal, fish, crustaceans,
molluscs or other aquatic invertebrates, prepared or preserved
by the processes specified in Chapter 2 or 3 or heading 05.04.
2.- Food preparations fall in this Chapter provided that they contain
more than 20 % by weight of sausage, meat, meat offal, blood,
fish or crustaceans, molluscs or other aquatic invertebrates, or
any combination thereof. In cases where the preparation
contains two or more of the products mentioned above, it is
classified in the heading of Chapter 16 corresponding to the
component or components which predominate by weight. These
provisions do not apply to the stuffed products of heading 19.02
or to the preparations of heading 21.03 or 21.04.
Subheading Notes.
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
70
1.- For the purposes of subheading 1602.10, the expression
"homogenised preparations" means preparations of meat, meat
offal or blood, finely homogenised, put up for retail sale as infant
food or for dietetic purposes, in containers of a net weight
content not exceeding 250 g. For the application of this
definition no account is to be taken of small quantities of any
ingredients which may have been added to the preparation for
seasoning, preservation or other purposes. These preparations
may contain a small quantity of visible pieces of meat or meat
offal. This subheading takes precedence over all other
subheadings of heading 16.02.
2.- The fish and crustaceans specified in the subheadings of
heading 16.04 or 16.05 under their common names only, are of
the same species as those mentioned in Chapter 3 under the
same name.
Heading Tariff
Code
Unit
for
Duty
Unit
of
Classification
Rate
of
Duty
16.01 1601.00 Sausages and similar
products, of meat, meat
offal or blood; food
preparations based on
these products.
value 1. kg 5.00%
16.02 Other prepared or
preserved meat, meat offal
or blood.
1602.10 - Homogenised preparations value 1. kg 5.00%
1602.20 - Of liver of any animal value 1. kg 5.00%
1602.30 - Of poultry of heading 01.05 value 1. kg 5.00%
1602.40 - Of swine : value 1. kg 5.00%
1602.50 - Of bovine animals value 1. kg 5.00%
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
71
1602.90 -Other, including
preparations of blood of any
animal
value 1. kg 5.00%
16.03 1603.00 Extracts and juices of
meat, fish or crustaceans,
molluscs or other aquatic
invertebrates.
value 1. kg 5.00%
16.04 Prepared or preserved fish;
caviar and caviar
substitutes prepared from
fish eggs
1604.10 -Fish, whole or in pieces, but
not minced
value 1. kg 5.00%
1604.20 -Other prepared or preserved
fish
value 1. kg 5.00%
1604.30 - Caviar and caviar
substitutes
value 1. kg 5.00%
16.05 Crustaceans, molluscs and
other aquatic
invertebrates, prepared or
preserved.
1605.10 - Crab value 1. kg 10.00%
1605.20 - Shrimps and prawns value 1. kg 10.00%
1605.30 - Lobster value 1. kg 10.00%
1605.40 - Other crustaceans value 1. kg 10.00%
1605.90 - Other value 1. kg 10.00%
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
72
Chapter 17
Sugars and sugar confectionery
Note.
1.- This Chapter does not cover :
(a) Sugar confectionery containing cocoa (heading 18.06);
(b) Chemically pure sugars (other than sucrose, lactose,
maltose, glucose and fructose) or other products of heading
29.40; or
(c) Medicaments or other products of Chapter 30.
Subheading Note.
1.- For the purposes of subheadings 1701.11 and 1701.12, "raw
sugar" means sugar whose content of sucrose by weight, in the
dry state, corresponds to a polarimeter reading of less than
99.5.
Heading Tariff
Code
Unit
for
Duty
Unit
of
Classification
Rate
of
Duty
17.01 Cane or beet sugar and
chemically pure sucrose,
in solid form.
1701.10 - Raw sugar not
containing added flavouring
or colouring matter
valu
e
1. kg 0.00%
- Other :
1701.91 -- Containing added
flavouring or colouring
matter
valu
e
1. kg 0.00%
1701.99 -- Other valu
e
1. kg 0.00%
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
73
17.02 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.
1702.10 - Lactose and lactose syrup valu
e
1. kg 22.25
%
1702.20 - Maple sugar and maple
syrup
valu
e
1. kg 22.25
%
1702.30 -Glucose and glucose
syrup, not containing
fructose or containing in
the dry state less than 20
% by weight of fructose
valu
e
1. kg 22.25
%
1702.40 -Glucose and glucose
syrup, containing in the dry
state at least 20 % but less
than 50 % by weight of
fructose, excluding invert
sugar
valu
e
1. kg 22.25
%
1702.50 - Chemically pure fructose valu
e
1. kg 22.25
%
1702.60 -Other fructose and
fructose syrup, containing
in the dry state more than
50 % by weight of fructose,
excluding invert sugar
valu
e
1. kg 22.25
%
1702.90 -Other, including invert
sugar and other sugar and
sugar syrup blends
containing in the dry state
50% by weight of fructose
valu
e
1. kg 22.25
%
17.03 Molasses resulting from
the extraction or refining
of sugar.
1703.10 - Cane molasses valu
e
1. kg 10.00
%
1703.90 - Other valu
e
1. kg 10.00
%
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
74
17.04 Sugar confectionery
(including white
chocolate), not containing
cocoa.
1704.10 -Chewing gum, whether or
not sugar-coated
valu
e
1. kg 22.25
%
- Other :
1704.901 --- Breakfast cereals valu
e
1. kg 0.00%
1704.909 --- Other valu
e
1. kg 22.25
%
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
75
Chapter 18
Cocoa and cocoa preparations
Notes.
1.- This Chapter does not cover the preparations of heading 04.03,
19.01, 19.04, 19.05, 21.05, 22.02, 22.08, 30.03 or 30.04.
2.- Heading 18.06 includes sugar confectionery containing cocoa
and, subject to Note 1 to this Chapter, other food preparations
containing cocoa.
Heading Tariff
Code
Unit
for
Duty
Unit
of
Classification
Rate
of
Duty
18.01 1801.00 Cocoa beans, whole or
broken, raw or roasted.
value 1. kg 10.00%
18.02 1802.00 Cocoa shells, husks, skins
and other cocoa waste.
value 1. kg 10.00%
18.03 1803.00 Cocoa paste, whether or
not defatted.
value 1. kg 10.00%
18.04 1804.00 Cocoa butter, fat and oil. value 1. kg 10.00%
18.05 1805.00 Cocoa powder, not
containing added sugar or
other sweetening matter.
value 1. kg 10.00%
18.06 Chocolate and other food
preparations containing
cocoa.
1806.10 -Cocoa powder, containing
added sugar or other
sweetening matter
value 1. kg 22.25%
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
76
1806.20 -Other preparations in
blocks, slabs or bars
weighing more than 2 kg or
in liquid, paste, powder,
granular or other bulk form
in containers or immediate
packings, of a content
exceeding 2 kg
value 1. kg 22.25%
1806.30 -Other, in blocks, slabs or
bars
value 1. kg 22.25%
- Other:
1806.901 --- Breakfast Cereals value 1. kg 0.00%
1806.909 --- Other value 1. kg 22.25%
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
77
Chapter 19
Preparations of cereals, flour, starch or milk;
pastrycooks' products
Notes.
1.- This Chapter does not cover :
(a) Except in the case of stuffed products of heading 19.02,
food preparations containing more than 20 % by weight of
sausage, meat, meat offal, blood, fish or crustaceans,
molluscs or other aquatic invertebrates, or any combination
thereof (Chapter 16);
(b) Biscuits or other articles made from flour or from starch,
specially prepared for use in animal feeding (heading
23.09); or
(c) Medicaments or other products of Chapter 30.
2.- For the purposes of heading 19.01,
(a) The term “groats” means cereal groats of Chapter 11;
(b) The terms "flour" and "meal" mean:
(1) Cereal flour and meal of Chapter 11, and
(2) Flour, meal and powder of vegetable origin of any
Chapter, other than flour, meal or powder of dried
vegetables (heading 07.12), of potatoes (heading 11.05)
or of dried leguminous vegetables (heading 11.06).
3.- Heading 19.04 does not cover preparations containing more than
6 % by weight of cocoa calculated on a totally defatted basis or
coated with chocolate or other food preparations containing
cocoa of heading 18.06 (heading 18.06).
4.- For the purposes of heading 19.04, the expression "otherwise
prepared" means prepared or processed to an extent beyond that
provided for in the headings of or Notes to Chapter 10 or 11.
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
78
Heading Tariff
Code
Unit
for
Duty
Unit
of
Classification
Rate
of
Duty
19.01 Malt extract; food
preparations of flour,
groats, meal, starch or
malt extract, not
containing cocoa or
containing less than 40 %
by weight of cocoa
calculated on a totally
defatted basis, not
elsewhere specified or
included; food
preparations of goods of
headings 04.01 to 04.04,
not containing cocoa or
containing less than 5 %
by weight of cocoa
calculated on a totally
defatted basis, not
elsewhere specified or
included.
1901.10 -Preparations for infant
use, put up for retail sale
value 1. kg 0.00%
1901.20 -Mixes and doughs for the
preparation of bakers'
wares of heading 19.05
value 1. kg 10.00
%
1901.90 - Other value 1. kg 10.00
%
19.02 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.
1902.10 - Uncooked pasta,
not stuffed or otherwise
prepared
value 1. kg 10.00
%
1902.20 - Stuffed pasta,
whether or not cooked or
otherwise prepared
value 1. kg 10.00
%
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
79
1902.30 - Other pasta value 1. kg 10.00
%
1902.40 - Couscous value 1. kg 10.00
%
19.03 1903.00 Tapioca and substitutes
therefor prepared from
starch, in the form of
flakes, grains, pearls,
siftings or in similar
forms.
value 1. kg 10.00
%
19.04 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, groats and
meal), pre-cooked, or
otherwise prepared, not
elsewhere specified or
included.
- Prepared foods obtained
by the swelling or roasting
of cereals or cereal products
1904.101 --- Breakfast cereals value 1. kg 0.00%
1904.109 --- Other value 1. kg 10.00
%
1904.20 -Prepared foods obtained
from unroasted cereal
flakes or from mixtures of
unroasted cereal flakes and
roasted cereal flakes or
swelled cereals
value 1. kg 0.00%
1904.30 - Bulgur wheat value 1. kg 0.00%
1904.90 - Other value 1. kg 10.00
%
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
80
19.05 1905.00 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.
value 1. kg 10.00
%
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
81
Chapter 20
Preparations of vegetables, fruit, nuts or other parts of plants
Notes.
1.- This Chapter does not cover :
(a) Vegetables, fruit or nuts, prepared or preserved by the
processes specified in Chapter 7, 8 or 11;
(b) Food preparations containing more than 20 % by weight of
sausage, meat, meat offal, blood, fish or crustaceans,
molluscs or other aquatic invertebrates, or any combination
thereof (Chapter 16); or
(c) Homogenised composite food preparations of heading
21.04.
2.- Headings 20.07 and 20.08 do not apply to fruit jellies, fruit
pastes, sugar-coated almonds or the like in the form of sugar
confectionery (heading 17.04) or chocolate confectionery
(heading 18.06).
3.- Headings 20.01, 20.04 and 20.05 cover, as the case may be,
only those products of Chapter 7 or of heading 11.05 or 11.06
(other than flour, meal and powder of the products of Chapter 8)
which have been prepared or preserved by processes other than
those referred to in Note 1 (a).
4.- Tomato juice the dry weight content of which is 7 % or more is to
be classified in heading 20.02.
5.- For the purpose of heading 20.07, the expression “obtained by
cooking” means obtained by heat treatment at atmospheric
pressure or under reduced pressure to increase the viscosity of a
product through the reduction of water content or other means.
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
82
6.- For the purposes of heading 20.09, the expression "juices,
unfermented and not containing added spirit" means juices of an
alcoholic strength by volume (see Note 2 to Chapter 22) not
exceeding 0.5 % vol.
Subheading Notes.
1.- For the purposes of subheading 2005.10, the expression
"homogenised vegetables" means preparations of vegetables,
finely homogenised, put up for retail sale as infant food or for
dietetic purposes, in containers of a net weight content not
exceeding 250 g. For the application of this definition no
account is to be taken of small quantities of any ingredients
which may have been added to the preparation for seasoning,
preservation or other purposes. These preparations may contain
a small quantity of visible pieces of vegetables. Subheading No.
2005.10 takes precedence over all other subheadings of heading
20.05.
2.- For the purposes of subheading 2007.10, the expression
"homogenised preparations" means preparations of fruit, finely
homogenised, put up for retail sale as infant food or for dietetic
purposes, in containers of a net weight content not exceeding
250 g. For the application of this definition no account is to be
taken of small quantities of any ingredients which may have
been added to the preparation for seasoning, preservation or
other purposes. These preparations may contain a small
quantity of visible pieces of fruit. Subheading 2007.10 takes
precedence over all other subheadings of heading 20.07.
Heading Tariff
Code
Unit
for
Duty
Unit
of
Classification
Rate
of
Duty
20.01 2001.00 Vegetables, fruit, nuts
and other edible parts of
plants, prepared or
preserved by vinegar or
acetic acid.
value 1. kg 5.00%
20.02 2002.00 Tomatoes prepared or
preserved otherwise than
by vinegar or acetic acid.
value 1. kg 5.00%
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
83
20.03 2003.00 Mushrooms and truffles,
prepared or preserved
otherwise than by vinegar
or acetic acid.
value 1. kg 5.00%
20.04 2004.00 Other vegetables prepared
or preserved otherwise
than by vinegar or acetic
acid, frozen, other than
products of heading
20.06.
value 1. kg 5.00%
20.05 2005.00 Other vegetables prepared
or preserved otherwise
than by vinegar or acetic
acid, not frozen, other
than products of heading
20.06.
- Homogenised vegtables:
2005.101 --- Preparations for infant
use, put up for retail sale
value 1. kg 0.00%
2005.109 --- Other value 1. kg 5.00%
2005.20 - Potatoes value 1. kg 5.00%
2005.40 - Pea (Pisum sativum) value 1. kg 5.00%
2005.50 - Bean (Vigna spp.,
Phaseolus spp.)
value 1. kg 5.00%
2005.60 - Asparagus value 1. kg 5.00%
2005.70 - Olives value 1. kg 5.00%
2005.08 - Sweet corn (Zea mays var.
saccharata)
value 1. kg 5.00%
2005.90 - Other vegetables and
mixtures of vegetables
20.06 2006.00 Vegetables, fruit, nuts,
fruit-peel and other parts
of plants, preserved by
sugar (drained, glacé or
crystallised).
value 1. kg 5.00%
20.07 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.
-Homogenised preparations:
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
84
2007.101 --- Preparations for infant
use, put up for retail sale
value 1. kg 0.00%
2007.109 --- Other value 1. kg 5.00%
- Other :
2007.91 –- Citrus fruit value 1. kg 5.00%
2007.99 –- Other value 1. kg 5.00%
20.08 2008.00 Fruit, nuts and other
edible parts of plants,
otherwise prepared or
preserved, whether or not
containing added sugar or
other sweetening matter
or spirit, not elsewhere
specified or included.
value 1. kg 5.00%
20.09 Fruit juices (including
grape must) and vegetable
juices, unfermented and
not containing added
spirit, whether or not
containing added sugar or
other sweetening matter.
2009.10 - Orange juice value 1. kg 5.00%
2009.20 - Grapefruit juice value 1. kg 5.00%
2009.30 - Juice of any other single
citrus fruit
value 1. kg 5.00%
2009.40 - Pineapple juice value 1. kg 5.00%
2009.50 - Tomato juice value 1. kg 5.00%
2009.60 - Grape juice (including
grape must)
value 1. kg 5.00%
2009.70 - Apple juice value 1. kg 5.00%
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
85
2009.80 - Juice of any other single
fruit or vegetable
value 1. kg 5.00%
2009.90 - Mixtures of juices value 1. kg 5.00%
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
86
Chapter 21
Miscellaneous edible preparations
Notes.
1.- This Chapter does not cover :
(a) Mixed vegetables of heading 07.12;
(b) Roasted coffee substitutes containing coffee in any
proportion (heading 09.01);
(c) Flavoured tea (heading 09.02);
(d) Spices or other products of headings 09.04 to 09.10;
(e) Food preparations, other than the products described in
heading 21.03 or 21.04, containing more than 20 % by
weight of sausage, meat, meat offal, blood, fish or
crustaceans, molluscs or other aquatic invertebrates, or
any combination thereof (Chapter 16);
(f) Yeast put up as a medicament or other products of heading
30.03 or 30.04; or
(g) Prepared enzymes of heading 35.07.
2.- Extracts of the substitutes referred to in Note 1 (b) above are to
be classified in heading 21.01.
3.- For the purposes of heading 21.04, the expression "homogenised
composite food preparations" means preparations consisting of a
finely homogenised mixture of two or more basic ingredients
such as meat, fish, vegetables or fruit, put up for retail sale as
infant food or for dietetic purposes, in containers of a net weight
content not exceeding 250 g. For the application of this
definition, no account is to be taken of small quantities of any
ingredients which may be added to the mixture for seasoning,
preservation or other purposes. Such preparations may contain
a small quantity of visible pieces of ingredients.
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
87
Heading Tariff
Code
Unit
for
Duty
Unit
of
Classification
Rate
of
Duty
21.01 2101.00 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.
value 1. kg 5.00%
21.02 2102.00 Yeasts (active or
inactive); other single-cell
micro-organisms, dead
(but not including
vaccines of heading
30.02); prepared baking
powders.
value 1. kg 15.00%
21.03 Sauces and preparations
therefor; mixed
condiments and mixed
seasonings; mustard flour
and meal and prepared
mustard.
2103.10 - Soya sauce value 1. kg 15.00%
2103.20 -Tomato ketchup and other
tomato sauces
value 1. kg 15.00%
2103.30 -Mustard flour and meal
and prepared mustard
value 1. kg 15.00%
2103.90 - Other value 1. kg 15.00%
21.04 Soups and broths and
preparations therefor;
homogenised composite
food preparations.
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
88
2104.10 -Soups and broths and
preparations therefor
value 1. kg 15.00%
-Homogenised composite
food preparations :
2104.201 --- Preparations for infant
use, put up for retail sale
value 1. kg 0.00%
2104.209 --- Other value 1. kg 15.00%
21.05 2105.00 Ice cream and other
edible ice, whether or not
containing cocoa.
value 1. kg 22.25%
21.06 Food preparations not
elsewhere specified or
included.
2106.10 -Protein concentrates and
textured protein substances
value 1. kg 15.00%
2106.90 - Other value 1. kg 15.00%
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
89
Chapter 22
Beverages, spirits and vinegar
Notes.
1.- This Chapter does not cover :
(a) Products of this Chapter (other than those of heading
22.09) prepared for culinary purposes and thereby
rendered unsuitable for consumption as beverages
(generally heading 21.03);
(b) Sea water (heading 25.01);
(c) Distilled or conductivity water or water of similar purity
(heading 28.51);
(d) Acetic acid of a concentration exceeding 10 % by weight of
acetic acid (heading 29.15);
(e) Medicaments of heading 30.03 or 30.04; or
(f) Perfumery or toilet preparations (Chapter 33).
2.- For the purposes of this Chapter and of Chapters 20 and 21, the
"alcoholic strength by volume" shall be determined at a
temperature of 20C.
3.- For the purposes of heading 22.02, the term "non-alcoholic
beverages" means beverages of an alcoholic strength by volume
not exceeding 0.5 % vol. Alcoholic beverages are classified in
headings Nos. 22.03 to 22.06 or heading 22.08 as appropriate.
Subheading Note.
1.- For the purposes of subheading 2204.10, the expression
"sparkling wine" means wine which, when kept at a temperature
of 20C in closed containers, has an excess pressure of not less
than 3 bars.
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
90
Heading Tariff
Code
Unit
for
Duty
Unit
of
Classification
Rate
of
Duty
22.01 Waters, including natural
or artificial mineral
waters and aerated
waters, not containing
added sugar or other
sweetening matter nor
flavoured; ice and snow.
2201.10 - Mineral waters and
aerated waters
value 1. l 15.00%
2201.90 - Other value 1. l 15.00%
22.02 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 20.09.
2202.10 - Waters, including
mineral waters and aerated
waters, containing added
sugar or other sweetening
matter or flavoured
value 1. l 33.5%
2202.90 - Other value 1. l 15.00%
22.03 2203.00 Beer made from malt. l 1. l $0.86
22.04 Wine of fresh grapes,
including fortified wines;
grape must other than
that of heading 20.09.
2204.10 - Sparkling wine l 1. l $2.50
2204.20 - Other wine; grape must
with fermentation
prevented or arrested by
the addition of alcohol
l 1. l $2.50
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
91
2204.30 - Other grape must l 1. l $2.50
22.05 2205.00 Vermouth and other wine
of fresh grapes flavoured
with plants or aromatic
substances.
l 1. l $2.50
22.06 2206.00 Other fermented
beverages (for example,
cider, perry, mead);
mixtures of fermented
beverages and mixtures of
fermented beverages and
non-alcoholic beverages,
not elsewhere specified or
included.
l 1. l $1.22
22.07 Undenatured ethyl
alcohol of an alcoholic
strength by volume of 80
% vol. or higher; ethyl
alcohol and other spirits,
denatured, of any
strength.
2207.10 -Undenatured ethyl alcohol
of an alcoholic strength by
volume of 80 % vol. or
higher
la 1. l
2. la
$23.00
2207.20 -Ethyl alcohol and other
spirits, denatured, of any
strength
la 1. l
2. la
$23.00
22.08 Undenatured ethyl
alcohol of an alcoholic
strength by volume of
less than 80 % vol.;
spirits, liqueurs and other
spirituous beverages.
2208.20 -Spirits obtained by
distilling grape wine or
grape marc
la 1. l
2. la
$23.00
2208.30 - Whiskies la 1. l
2. la
$23.00
2208.40 - Rum and tafia la 1. l
2. la
$23.00
2208.50 - Gin and Geneva la 1. l
2. la
$23.00
2208.60 - Vodka la 1. l
2. la
$23.00
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
92
2208.70 - Liqueurs and cordials la 1. l
2. la
$23.00
2208.90 - Other la 1. l
2. la
$23.00
22.09 2209.00 Vinegar and substitutes
for vinegar obtained from
acetic acid.
value 1. l 22.25%
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
93
Chapter 23
Residues and waste from the food industries;
prepared animal fodder
Note.
1.- Heading 23.09 includes products of a kind used in animal
feeding, not elsewhere specified or included, obtained by
processing vegetable or animal materials to such an extent that
they have lost the essential characteristics of the original
material, other than vegetable waste, vegetable residues and by-
products of such processing.
Heading Tariff
Code
Unit
for
Duty
Unit
of
Classification
Rate
of
Duty
23.01 2301.00 Flours, meals and pellets,
of meat or meat offal, of
fish or of crustaceans,
molluscs or other aquatic
invertebrates, unfit for
human consumption;
greaves.
value 1. kg 0.00%
23.02 2302.00 Bran, sharps and other
residues, whether or not
in the form of pellets,
derived from the sifting,
milling or other working
of cereals or of
leguminous plants.
value 1. kg 0.00%
23.03 2303.00 Residues of starch
manufacture and similar
residues, beet-pulp,
bagasse and other waste
of sugar manufacture,
brewing or distilling dregs
and waste, whether or not
in the form of pellets.
value 1. kg 0.00%
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
94
23.04 2304.00 Oil-cake and other solid
residues, whether or not
ground or in the form of
pellets, resulting from the
extraction of soyabean
oil.
value 1. kg 0.00%
23.05 2305.00 Oil-cake and other solid
residues, whether or not
ground or in the form of
pellets, resulting from the
extraction of ground-nut
oil.
value 1. kg 0.00%
23.06 2306.00 Oil-cake and other solid
residues, whether or not
ground or in the form of
pellets, resulting from the
extraction of vegetable
fats or oils, other than
those of heading 23.04 or
23.05.
value 1. kg 0.00%
23.07 2307.00 Wine lees; argol. value 1. kg 0.00%
23.08 2308.00 Vegetable materials and
vegetable waste,
vegetable residues and by-
products, whether or not
in the form of pellets, of a
kind used in animal
feeding, not elsewhere
specified or included.
value 1. kg 0.00%
23.09 Preparations of a kind
used in animal feeding.
2309.10 - Dog or cat food, put up for
retail sale
value 1. kg 22.25%
- Other :
2309.901 --- Feed for horses, cattle,
swine, rabbits, poultry,
sheep and goats
value 1. kg 0.00%
2309.909 --- Other value 1. kg 22.25%
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
95
Chapter 24
Tobacco and manufactured tobacco substitutes
Note.
1.- This Chapter does not cover medicinal cigarettes (Chapter 30).
Heading Tariff
Code
Unit
for
Duty
Unit
of
Classification
Rate
of
Duty
24.01 2401.00 Unmanufactured tobacco;
tobacco refuse.
kg 1. kg $0.22
24.02 Cigars, cheroots,
cigarillos and cigarettes,
of tobacco or of tobacco
substitutes.
2402.10 - Cigars, cheroots and
cigarillos, containing
tobacco
value 1. kg 22.25%
2402.20 - Cigarettes containing
tobacco
u 1. kg
2. u
$0.10
2402.90 - Other value 1. kg 33.50%
24.03 Other manufactured
tobacco and
manufactured tobacco
substitutes;
"homogenised" or
"reconstituted" tobacco;
tobacco extracts and
essences.
2403.10 -Smoking tobacco, whether
or not containing tobacco
substitutes in any
proportion
value 1. kg 33.50%
- Other :
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
96
2403.91 -- "Homogenised" or
"reconstituted" tobacco
value 1. kg 33.50%
2403.99 -- Other value 1. kg 33.50%
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
97
Section V
MINERAL PRODUCTS
Chapter 25
Salt; sulphur; earths and stone;
plastering materials, lime and cement
Notes.
1.- Except where their context or Note 4 to this Chapter otherwise
requires, the headings of this Chapter cover only products which
are in the crude state or which have been washed (even with
chemical substances eliminating the impurities without
changing the structure of the product), crushed, ground,
powdered, levigated, sifted, screened, concentrated by flotation,
magnetic separation or other mechanical or physical processes
(except crystallisation), but not products which have been
roasted, calcined, obtained by mixing or subjected to processing
beyond that mentioned in each heading.
The products of this Chapter may contain an added anti-
dusting agent, provided that such addition does not render the
product particularly suitable for specific use rather than for
general use.
2.- This Chapter does not cover :
(a) Sublimed sulphur, precipitated sulphur or colloidal sulphur
(heading 28.02);
(b) Earth colours containing 70 % or more by weight of
combined iron evaluated as Fe2O3 (heading 28.21);
(c) Medicaments or other products of Chapter 30;
(d) Perfumery, cosmetic or toilet preparations (Chapter 33);
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
98
(e) Setts, curbstones or flagstones (heading 68.01); mosaic
cubes or the like (heading 68.02); roofing, facing or damp
course slates (heading 68.03);
(f) Precious or semi-precious stones (heading 71.02 or 71.03);
(g) Cultured crystals (other than optical elements) weighing not
less than 2.5 g each, of sodium chloride or of magnesium
oxide, of heading 38.24; optical elements of sodium chloride
or of magnesium oxide (heading 90.01);
(h) Billiard chalks (heading 95.04); or
(ij) Writing or drawing chalks or tailors' chalks (heading 96.09).
3.- Any products classifiable in heading 25.17 and any other
heading of the Chapter are to be classified in heading 25.17.
4.- Heading 25.30 applies, inter alia, to : vermiculite, perlite and
chlorites, unexpanded; earth colours, whether or not calcined or
mixed together; natural micaceous iron oxides; meerschaum
(whether or not in polished pieces); amber; agglomerated
meerschaum and agglomerated amber, in plates, rods, sticks or
similar forms, not worked after moulding; jet; strontianite
(whether or not calcined), other than strontium oxide; broken
pieces of pottery, brick or concrete.
Heading Tariff
Code
Unit
for
Duty
Unit
of
Classification
Rate
of
Duty
25.01 2501.00 Salt (including table salt
and denatured salt) and
pure sodium chloride,
whether or not in aqueous
solution or containing
added anti-caking or free-
flowing agents; sea water.
value 1. kg 0.00%
25.02 2502.00 Unroasted iron pyrites. value 1. kg 22.25%
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
99
25.03 2503.00 Sulphur of all kinds, other
than sublimed sulphur,
precipitated sulphur and
colloidal sulphur.
value 1. kg 22.25%
25.04 2504.00 Natural graphite. value 1. kg 22.25%
25.05 Natural sands of all kinds,
whether or not coloured,
other than metalbearing
sands of Chapter 26.
2505.10 - Silica sands and quartz
sands
value 1. kg 22.25%
2505.90 - Other value 1. kg 22.25%
25.06 2506.00 Quartz (other than
natural sands); quartzite,
whether or not roughly
trimmed or merely cut,
by sawing or otherwise,
into blocks or slabs of a
rectangular (including
square) shape.
value 1. kg 22.25%
25.07 2507.00 Kaolin and other kaolinic
clays, whether or not
calcined.
value 1. kg 0.00%
25.08 Other clays (not including
expanded clays of heading
No. 68.06), andalusite,
kyanite and sillimanite,
whether or not calcined;
mullite; chamotte or
dinas earths.
2508.10 - Bentonite value 1. kg 0.00%
2508.20 -Decolourising earths and
fuller's earth
value 1. kg 0.00%
2508.30 - Fire-clay value 1. kg 0.00%
2508.40 - Other clays value 1. kg 0.00%
2508.50 -Andalusite, kyanite and
sillimanite
value 1. kg 0.00%
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
100
2508.60 - Mullite value 1. kg 0.00%
2508.70 - Chamotte or dinas earths value 1. kg 0.00%
25.09 2509.00 Chalk. value 1. kg 22.25%
25.10 2510.00 Natural calcium
phosphates, natural
aluminium calcium
phosphates and
phosphatic chalk.
value 1. kg 22.25%
25.11 2511.00 Natural barium sulphate
(barytes); natural barium
carbonate (witherite),
whether or not calcined,
other than barium oxide
of heading 28.16.
value 1. kg 22.25%
25.12 2512.00 Siliceous fossil meals (for
example, kieselguhr,
tripolite and diatomite)
and similar siliceous
earths, whether or not
calcined, of an apparent
specific gravity of 1 or
less.
value 1. kg 22.25%
25.13 2513.00 Pumice stone; emery;
natural corundum,
natural garnet and other
natural abrasives,
whether or not heat-
treated.
value 1. kg 22.25%
25.14 2514.00 Slate, whether or not
roughly trimmed or
merely cut, by sawing or
otherwise, into blocks or
slabs of a rectangular
(including square) shape.
value 1. kg 22.25%
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
101
25.15 Marble, travertine,
ecaussine and other
calcareous monumental
or building stone of an
apparent specific gravity
of 2.5 or more, and
alabaster, whether or not
roughly trimmed or
merely cut, by sawing or
otherwise, into blocks or
slabs of a rectangular
(including square) shape.
2515.10 - Marble and travertine value 1. kg 22.25%
2515.20 -Ecaussine and other
calcareous monumental or
building stone; alabaster
value 1. kg 22.25%
25.16 Granite, porphyry, basalt,
sandstone and other
monumental or building
stone, whether or not
roughly trimmed or
merely cut, by sawing or
otherwise, into blocks or
slabs of a rectangular
(including square) shape.
2516.10 - Granite value 1. kg 22.25%
2516.20 - Sandstone value 1. kg 22.25%
2516.90 -Other monumental or
building stone
value 1. kg 22.25%
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
102
25.17 2517.00 Pebbles, gravel, broken or
crushed stone, of a kind
commonly used for
concrete aggregates, for
road metalling or for
railway or other ballast,
shingle and flint, whether
or not heat-treated;
macadam of slag, dross or
similar industrial waste,
whether or not
incorporating the
materials cited in the
first part of the heading;
tarred macadam;
granules, chippings and
powder, of stones of
heading 25.15 or 25.16,
whether or not heat-
treated.
value 1. kg 22.25%
25.18 2518.00 Dolomite, whether or not
calcined or sintered,
including dolomite
roughly trimmed or
merely cut, by sawing or
otherwise, into blocks or
slabs of a rectangular
(including square) shape;
dolomite ramming mix.
value 1. kg 22.25%
25.19 2519.00 Natural magnesium
carbonate (magnesite);
fused magnesia; dead-
burned (sintered)
magnesia, whether or not
containing small
quantities of other oxides
added before sintering;
other magnesium oxide,
whether or not pure.
value 1. kg 22.25%
25.20 Gypsum; anhydrite;
plasters (consisting of
calcined gypsum or
calcium sulphate)
whether or not coloured,
with or without small
quantities of accelerators
or retarders.
2520.10 - Gypsum; anhydrite value 1. kg 22.25%
2520.20 - Plasters value 1. kg 22.25%
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
103
25.21 2521.00 Limestone flux; limestone
and other calcareous
stone, of a kind used for
the manufacture of lime
or cement.
value 1. kg 5.00%
25.22 2522.00 Quicklime, slaked lime
and hydraulic lime, other
than calcium oxide and
hydroxide of heading
28.25.
value 1. kg 5.00%
25.23 Portland cement,
aluminous cement, slag
cement, supersulphate
cement and similar
hydraulic cements,
whether or not coloured
or in the form of clinkers.
2523.10 - Cement clinkers value 1. kg 5.00%
2523.20 - Portland cement value 1. kg 5.00%
2523.30 - Aluminous cement value 1. kg 5.00%
2523.90 - Other hydraulic cements value 1. kg 5.00%
25.24 2524.00 Asbestos. value 1. kg 22.25%
25.25 2525.00 Mica, including splittings;
mica waste.
value 1. kg 22.25%
25.26 2526.00 Natural steatite, whether
or not roughly trimmed or
merely cut, by sawing or
otherwise, into blocks or
slabs of a rectangular
(including square) shape;
talc.
value 1. kg 22.25%
25.28 2528.00 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 H3BO3 calculated
on the dry weight.
value 1. kg 22.25%
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
104
25.29 2529.00 Felspar; leucite,
nepheline and nepheline
syenite; fluorspar.
value 1. kg 22.25%
25.30 Mineral substances not
elsewhere specified or
included.
2530.10 -Vermiculite, perlite and
chlorites, unexpanded
value 1. kg 22.25%
2530.20 -Kieserite, epsomite
(natural magnesium
sulphates)
value 1. kg 22.25%
2530.40 - Natural micaceous iron
oxides
value 1. kg 22.25%
2530.90 - Other value 1. kg 22.25%
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
105
Chapter 26
Ores, slag and ash
Notes.
1.- This Chapter does not cover :
(a) Slag or similar industrial waste prepared as macadam
(heading 25.17);
(b) Natural magnesium carbonate (magnesite), whether or not
calcined (heading 25.19);
(c) Sludges from the storage tanks of petroleum oils, consisting
mainly of such oils (heading 27.10);
(d) Basic slag of Chapter 31;
(e) Slag wool, rock wool or similar mineral wools (heading
68.06);or
(f) Waste or scrap of precious metal or of metal clad with
precious metal; other waste or scrap containing precious
metal or precious metal compounds, of a kind used
principally for the recovery of precious metal (heading
71.12); or
(g) Copper, nickel or cobalt mattes produced by any process of
smelting (Section XV).
2.- For the purposes of headings 26.01 to 26.17, the term "ores"
means minerals of mineralogical species actually used in the
metallurgical industry for the extraction of mercury, of the
metals of heading 28.44 or of the metals of Section XIV or XV,
even if they are intended for non-metallurgical purposes.
Headings 26.01 to 26.17 do not, however, include minerals
which have been submitted to processes not normal to the
metallurgical industry.
3.- Heading 26.20 applies only to:
(a) Ash and residues of a kind used in industry either for the
extraction of metals or as a basis for the manufacture of
chemical compounds of metals, excluding ash and residues
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
106
from the incineration of municipal waste (heading 26.21):
and
(b) Ash and residues containing arsenic, whether or not
containing metals of kind used either for the extraction of
arsenic or metals or for the manufacture of their chemical
compounds.
Heading Tariff
Code
Unit
for
Duty
Unit
of
Classification
Rate
of
Duty
26.01 2601.00 Iron ores and
concentrates, including
roasted iron pyrites.
value 1. kg 22.25%
26.02 2602.00 Manganese ores and
concentrates, including
ferruginous manganese
ores and concentrates
with a manganese content
of 20 % or more,
calculated on the dry
weight.
value 1. kg 22.25%
26.03 2603.00 Copper ores and
concentrates.
value 1. kg 22.25%
26.04 2604.00 Nickel ores and
concentrates.
value 1. kg 22.25%
26.05 2605.00 Cobalt ores and
concentrates.
value 1. kg 22.25%
26.06 2606.00 Aluminium ores and
concentrates.
value 1. kg 22.25%
26.07 2607.00 Lead ores and
concentrates.
value 1. kg 22.25%
26.08 2608.00 Zinc ores and
concentrates.
value 1. kg 22.25%
26.09 2609.00 Tin ores and
concentrates.
value 1. kg 22.25%
26.10 2610.00 Chromium ores and
concentrates.
value 1. kg 22.25%
26.11 2611.00 Tungsten ores and
concentrates.
value 1. kg 22.25%
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
107
26.12 2612.00 Uranium or thorium ores
and concentrates.
value 1. kg 22.25%
26.13 2613.00 Molybdenum ores and
concentrates.
value 1. kg 22.25%
26.14 2614.00 Titanium ores and
concentrates.
value 1. kg 22.25%
26.15 2615.00 Niobium, tantalum,
vanadium or zirconium
ores and concentrates.
value 1. kg 22.25%
26.16 Precious metal ores and
concentrates.
2616.10 - Silver ores and
concentrates
value 1. kg 22.25%
2616.90 - Other value 1. kg 22.25%
26.17 2617.00 Other ores and
concentrates.
value 1. kg 22.25%
26.18 2618.00 Granulated slag (slag
sand) from the
manufacture of iron or
steel.
value 1. kg 22.25%
26.19 2619.00 Slag, dross (other than
granulated slag), scalings
and other waste from the
manufacture of iron or
steel.
value 1. kg 22.25%
26.20 2620.00 Ash and residues (other
than from the
manufacture of iron or
steel), containing arsenic,
metals or their
compounds.
value 1. kg 22.25%
26.21 2621.00 Other slag and ash,
including seaweed ash
(kelp); ash and residues
from the incinerations
from municipal wastes.
value 1. kg 22.25%
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
108
Chapter 27
Mineral fuels, mineral oils and products of their distillation;
bituminous substances; mineral waxes
Notes.
1.- This Chapter does not cover :
(a) Separate chemically defined organic compounds, other than
pure methane and propane which are to be classified in
heading 27.11;
(b) Medicaments of heading 30.03 or 30.04; or
(c) Mixed unsaturated hydrocarbons of heading 33.01, 33.02
or 38.05.
2.- References in heading 27.10 to "petroleum oils and oils obtained
from bituminous minerals" include not only petroleum oils and
oils obtained from bituminous minerals but also similar oils, as
well as those consisting mainly of mixed unsaturated
hydrocarbons, obtained by any process, provided that the weight
of the non-aromatic constituents exceeds that of the aromatic
constituents.
However, the references do not include l iquid synthetic
polyolefins of which less than 60 % by volume distils at 300 C,
after conversion to 1,013 millibars when a reduced-pressure
distillation method is used (Chapter 39).
3.- For the purposes of heading 27.10, “waste oils” means waste
containing mainly petroleum oils and oils obtained from
bituminous minerals (as described in Note 2 to this Chapter),
whether or not mixed with water. These include:
(a) Such oils no longer fit for use as primary products (for
example used lubricating oils, used hydraulic oils and used
transformer oils);
(b) Sludge oils from the storage tanks of petroleum oils, mainly
containing such oils and a high concentration of
additives(for example, chemicals) used in the manufacture
of the primary products; and
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
109
(c) Such oils in the form of emulsions in water or mixtures with
water, such as those resulting from oil spills, storage tank
washings, or from the use of cutting oils for machining
operations.
Subheading Notes.
1.- For the purposes of subheading 2701.11, "anthracite" means
coal having a volatile matter limit (on a dry, mineral-matter-free
basis) not exceeding 14 %.
2.- For the purposes of subheading 2701.12, "bituminous coal"
means coal having a volatile matter limit (on a dry, mineral-
matter-free basis) exceeding 14 % and a calorific value limit (on a
moist, mineral-matter-free basis) equal to or greater than 5,833
kcal/kg.
3.- For the purposes of subheadings 2707.10, 2707.20, 2707.30,
2707.40 and 2707.60, the terms "benzol(benzene)","toluol
(toluene)","xylol(xylenes)","naphthalene" and "phenols" apply to
products which contain more than 50% by weight of benzene,
toluene, xylenes, naphthalene or phenols, respectively.
4.- For the purposes of subheading 2710.11, “light oils and
preparations” are those of which 90% or more by volume
(including losses) distil at 210 C (ASTM D 86 method)
Heading Tariff
Code
Unit
for
Duty
Unit
of
Classification
Rate
of
Duty
27.01 2701.00 Coal; briquettes, ovoids
and similar solid fuels
manufactured from coal.
valu
e
1. kg 22.25%
27.02 2702.00 Lignite, whether or not
agglomerated, excluding
jet.
valu
e
1. kg 22.25%
27.03 2703.00 Peat (including peat
litter), whether or not
agglomerated.
valu
e
1. kg 22.25%
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
110
27.04 2704.00 Coke and semi-coke of
coal, of lignite or of peat,
whether or not
agglomerated; retort
carbon.
valu
e
1. kg 22.25%
27.05 2705.00 Coal gas, water gas,
producer gas and similar
gases, other than
petroleum gases and
other gaseous
hydrocarbons.
valu
e
1. kg 22.25%
27.06 2706.00 Tar distilled from coal,
from lignite or from peat,
and other mineral tars,
whether or not
dehydrated or partially
distilled, including
reconstituted tars.
valu
e
1. kg 22.25%
27.07 2707.00 Oils and other products of
the distillation of high
temperature coal tar;
similar products in which
the weight of the
aromatic constituents
exceeds that of the non-
aromatic constituents.
valu
e
1. kg 22.25%
27.08 2708.00 Pitch and pitch coke,
obtained from coal tar or
from other mineral tars.
valu
e
1. kg 22.25%
27.09 2709.00 Petroleum oils and oils
obtained from bituminous
minerals, crude.
l 1. kg
2. l
$0.54
27.10 2710.00 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 bituminous
minerals, these oils being
the basic constituents of
the preparation; waste
oils.
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
111
- Petroleum oils and oils
obtained from bituminous
minerals, (other than crude)
and preparations not
elsewhere specified or
included, containing by
weight 70% or more of
petroleum oils or of oils
obtained from bituminous
minerals, these oils being
the basic constituents of
the preparations, other
than waste oils :
2710.11 –- Light oils and
preparations (i.e. motor
spirits)
l 1. kg
2. l
$0.54
–- Other:
2710.191 --- Kerosene and other
medium oils (not including
gas oils)
l 1. kg
2. l
$0.15
2710.192 --- Gas oils (diesel) l 1. kg
2. l
$0.34
2710.193 --- Gas oils (heavy
atmospheric)
l 1. kg
2. l
$0.34
2710.194 --- Fuel oils not elsewhere
specified or included
l 1. kg
2. l
$0.23
2710.199 --- Other (lubricating oils
and grease etc)
valu
e
1. kg
2. l
22.25%
- Waste oils:
2710.91 --Containing
polychlorinated biphenyls
PCBs), polychlorinated
terphenyls (PCTs) or
polybrominated biphenyls
(PBBs)
valu
e
1. kg
2. l
22.25%
2710.99 -- Other valu
e
1. kg
2. l
22.25%
27.11 Petroleum gases and
other gaseous
hydrocarbons.
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
112
- Liquefied :
2711.11 -- Natural gas valu
e
1. kg 22.25%
2711.12 -- Propane valu
e
1. kg 22.25%
2711.13 -- Butanes valu
e
1. kg 22.25%
2711.14 -- Ethylene, propylene,
butylene et butadiene
valu
e
1. kg 22.25%
2711.19 -- Other valu
e
1. kg 22.25%
- In gaseous state :
2711.21 -- Natural gas valu
e
1. kg 22.25%
2711.29 -- Other valu
e
1. kg 22.25%
27.12 2712.00 Petroleum jelly; paraffin
wax, micro-crystalline
petroleum wax, slack wax,
ozokerite, lignite wax,
peat wax, other mineral
waxes, and similar
products obtained by
synthesis or by other
processes, whether or not
coloured.
valu
e
1. kg 22.25%
27.13 2713.00 Petroleum coke,
petroleum bitumen and
other residues of
petroleum oils or of oils
obtained from bituminous
minerals.
valu
e
1. kg 22.25%
27.14 Bitumen and asphalt,
natural; bituminous or oil
shale and tar sands;
asphaltites and asphaltic
rocks.
2714.10 -Bituminous or oil shale
and tar sands
valu
e
1. kg 22.25%
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
113
2714.90 - Other valu
e
1. kg 22.25%
27.15 2715.00 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).
valu
e
1. kg 22.25%
27.16 2716.00 Electrical energy. valu
e
1. 1000kwh 22.25%
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
114
Section VI
PRODUCTS OF THE CHEMICAL
OR ALLIED INDUSTRIES
Notes.
1.- (a) Goods (other than radioactive ores) answering to a
description in heading 28.44 or 28.45 are to be classified in
those headings and in no other heading of the
Nomenclature.
(b) Subject to paragraph (a) above, goods answering to a
description in heading 28.43 or 28.46 are to be classified in
those headings and in no other heading of this Section.
2.- Subject to Note 1 above, goods classifiable in heading 30.04,
30.05, 30.06, 32.12, 33.03, 33.04, 33.05, 33.06, 33.07, 35.06,
37.07 or 38.08 by reason of being put up in measured doses or
for retail sale are to be classified in those headings and in no
other heading of the Nomenclature.
3.- Goods put up in sets consisting of two or more separate
constituents, some or all of which fall in this Section and are
intended to be mixed together to obtain a product of Section VI
or VII, are to be classified in the heading appropriate to that
product, provided that the constituents are :
(a) having regard to the manner in which they are put up,
clearly identifiable as being intended to be used together
without first being repacked;
(b) presented together; and
(c) identifiable, whether by their nature or by the relative
proportions in which they are present, as being
complementary one to another.
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
115
Chapter 28
Inorganic chemicals; organic or inorganic compounds
of precious metals, of rare-earth metals,
of radioactive elements or of isotopes
Notes.
1.- Except where the context otherwise requires, the headings of this
Chapter apply only to:
(a) Separate chemical elements and separate chemically
defined compounds, whether or not containing impurities;
(b) The products mentioned in (a) above dissolved in water;
(c) The products mentioned in (a) above dissolved in other
solvents provided that the solution constitutes a normal
and necessary method of putting up these products
adopted solely for reasons of safety or for transport and
that the solvent does not render the product particularly
suitable for specific use rather than for general use;
(d) The products mentioned in (a), (b) or (c) above with an
added stabiliser (including an anti-caking agent) necessary
for their preservation or transport;
(e) The products mentioned in (a), (b), (c) or (d) above with an
added anti-dusting agent or a colouring substance added to
facilitate their identification or for safety reasons, provided
that the additions do not render the product particularly
suitable for specific use rather than for general use.
2.- In addition to dithionites and sulphoxylates, stabilised with
organic substances (heading 28.31), carbonates and
peroxocarbonates of inorganic bases (heading 28.36), cyanides,
cyanide oxides and complex cyanides of inorganic bases
(heading 28.37), fulminates, cyanates and thiocyanates, of
inorganic bases (heading 28.38), organic products included in
headings 28.43 to 28.46 and carbides (heading 28.49), only the
following compounds of carbon are to be classified in this
Chapter:
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
116
(a) Oxides of carbon, hydrogen cyanide and fulminic,
isocyanic, thiocyanic and other simple or complex cyanogen
acids (heading 28.11);
(b) Halide oxides of carbon (heading 28.12);
(c) Carbon disulphide (heading 28.13);
(d) Thiocarbonates, selenocarbonates, tellurocarbonates,
selenocyanates, tellurocyanates,
tetrathiocyanatodiamminochromates (reineckates) and
other complex cyanates, of inorganic bases (heading 28.42);
(e) Hydrogen peroxide, solidified with urea (heading 28.47),
carbon oxysulphide, thiocarbonyl halides, cyanogen,
cyanogen halides and cyanamide and its metal derivatives
(heading 28.51) other than calcium cyanamide, whether or
not pure (Chapter 31).
3.- Subject to the provisions of Note 1 to Section VI, this Chapter
does not cover:
(a) Sodium chloride or magnesium oxide, whether or not pure,
or other products of Section V;
(b) Organo-inorganic compounds other than those mentioned
in Note 2 above;
(c) Products mentioned in Note 2, 3, 4 or 5 to Chapter 31;
(d) Inorganic products of a kind used as luminophores, of
heading 32.06; glass frit and other glass in the form of
powder, granules or flakes, of heading 32.07;
(e) Artificial graphite (heading 38.01); products put up as
charges for fire-extinguishers or put up in fire-extinguishing
grenades, of heading 38.13; ink removers put up in
packings for retail sale, of heading 38.24; cultured crystals
(other than optical elements) weighing not less than 2.5 g
each, of the halides of the alkali or alkaline-earth metals, of
heading 38.24;
(f) Precious or semi-precious stones (natural, synthetic or
reconstructed) or dust or powder of such stones (headings
71.02 to 71.05), or precious metals or precious metal alloys
of Chapter 71;
(g) The metals, whether or not pure, metal alloys or cermets,
including sintered metal carbides (metal carbides sintered
with a metal), of Section XV; or
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
117
(h) Optical elements, for example, of the halides of the alkali or
alkaline-earth metals (heading 90.01).
4.- Chemically defined complex acids consisting of a non-metal acid
of sub-Chapter II and a metal acid of sub-Chapter IV are to be
classified in heading 28.11.
5.- Headings 28.26 to 28.42 apply only to metal or ammonium salts
or peroxysalts.
Except where the context otherwise requires, double or complex
salts are to be classified in heading 28.42.
6.- Heading 28.44 applies only to :
(a) Technetium (atomic No. 43), promethium (atomic No. 61),
polonium (atomic No. 84) and all elements with an atomic
number greater than 84;
(b) Natural or artificial radioactive isotopes (including those of
the precious metals or of the base metals of Sections XIV
and XV), whether or not mixed together;
(c) Compounds, inorganic or organic, of these elements or
isotopes, whether or not chemically defined, whether or not
mixed together;
(d) Alloys, dispersions (including cermets), ceramic products
and mixtures containing these elements or isotopes or
inorganic or organic compounds thereof and having a
specific radioactivity exceeding 74 Bq/g (0.002 µCi/g);
(e) Spent (irradiated) fuel elements (cartridges) of nuclear
reactors;
(f) Radioactive residues whether or not usable.
The term "isotopes", for the purposes of this Note and of the
wording of headings 28.44 and 28.45, refers to:
- individual nuclides, excluding, however, those existing in
nature in the monoisotopic state;
- mixtures of isotopes of one and the same element, enriched
in one or several of the said isotopes, that is, elements of
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
118
which the natural isotopic composition has been artificially
modified.
7.- Heading 28.48 includes copper phosphide (phosphor copper)
containing more than 15 % by weight of phosphorus.
8.- Chemical elements (for example, silicon and selenium) doped for
use in electronics are to be classified in this Chapter, provided
that they are in forms unworked as drawn, or in the form of
cylinders or rods. When cut in the form of discs, wafers or
similar forms, they fall in heading 38.18.
Heading Tariff
Code
Unit
for
Duty
Unit
of
Classification
Rate
of
Duty
I.- CHEMICAL ELEMENTS
28.01 2801.00 Fluorine, chlorine,
bromine and iodine.
value 1. kg 22.25%
28.02 2802.00 Sulphur, sublimed or
precipitated; colloidal
sulphur.
value 1. kg 22.25%
28.03 2803.00 Carbon (carbon blacks and
other forms of carbon not
elsewhere specified or
included).
value 1. kg 22.25%
28.04 Hydrogen, rare gases and
other non-metals.
2804.10 - Hydrogen value 1. m3 22.25%
- Rare gases :
2804.21 -- Argon value 1. m3 22.25%
2804.29 -- Other value 1. m3 22.25%
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
119
2804.30 - Nitrogen value 1. m3 22.25%
2804.40 - Oxygen value 1. m3 22.25%
2804.50 - Boron; tellurium value 1. kg 22.25%
2804.60 - Silicon value 1. kg 22.25%
2804.70 - Phosphorus value 1. kg 22.25%
2804.80 - Arsenic value 1. kg 22.25%
2804.90 - Selenium value 1. kg 22.25%
28.05 2805.00 Alkali or alkaline-earth
metals; rare-earth metals,
scandium and yttrium,
whether or not
intermixed or
interalloyed; mercury.
value 1. kg 22.25%
II.- INORGANIC ACIDS
AND INORGANIC OXYGEN
COMPOUNDS OF NON-
METALS
28.06 2806.00 Hydrogen chloride
(hydrochloric acid);
chlorosulphuric acid.
value 1. kg 22.25%
28.07 2807.00 Sulphuric acid; oleum. value 1. kg 22.25%
28.08 2808.00 Nitric acid; sulphonitric
acids.
value 1. kg 22.25%
28.09 2809.00 Diphosphorus pentaoxide;
phosphoric
acid,polyphosphoric
acids,whether or not
chemically defined.
value 1. kg 22.25%
28.10 2810.00 Oxides of boron; boric
acids.
value 1. kg 22.25%
28.11 2811.00 Other inorganic acids and
other inorganic oxygen
compounds of non-
metals.
value 1. kg 22.25%
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
120
III.- HALOGEN OR
SULPHUR COMPOUNDS
OF NON-METALS
28.12 2812.00 Halides and halide oxides
of non-metals.
value 1. kg 22.25%
28.13 2813.00 Sulphides of non-metals;
commercial phosphorus
trisulphide.
value 1. kg 22.25%
IV.- INORGANIC BASES
AND OXIDES,
HYDROXIDES AND
PEROXIDES OF METALS
28.14 2814.00 Ammonia, anhydrous or
in aqueous solution.
value 1. kg 22.25%
28.15 Sodium hydroxide
(caustic soda); potassium
hydroxide (caustic
potash); peroxides of
sodium or potassium.
2815.10 - Sodium
hydroxide (caustic soda)
value 1. kg 22.25%
2815.20 - Potassium
hydroxide (caustic potash)
value 1. kg 22.25%
2815.30 - Peroxides of
sodium or potassium
value 1. kg 22.25%
28.16 2816.00 Hydroxide and peroxide of
magnesium; oxides,
hydroxides and peroxides,
of strontium or barium.
value 1. kg 22.25%
28.17 2817.00 Zinc oxide; zinc peroxide. value 1. kg 22.25%
28.18 2818.00 Artificial corundum,
whether or not
chemically defined;
aluminium oxide;
aluminium hydroxide.
value 1. kg 22.25%
28.19 2819.00 Chromium oxides and
hydroxides.
value 1. kg 22.25%
28.20 2820.00 Manganese oxides. value 1. kg 22.25%
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
121
28.21 2821.00 Iron oxides and
hydroxides; earth colours
containing 70 % or more
by weight of combined
iron evaluated as Fe2O3.
value 1. kg 22.25%
28.22 2822.00 Cobalt oxides and
hydroxides; commercial
cobalt oxides.
value 1. kg 22.25%
28.23 2823.00 Titanium oxides. value 1. kg 22.25%
28.24 2824.00 Lead oxides; red lead and
orange lead.
value 1. kg 22.25%
28.25 2825.00 Hydrazine and
hydroxylamine and their
inorganic salts; other
inorganic bases; other
metal oxides, hydroxides
and peroxides.
value 1. kg 22.25%
V.- SALTS AND
PEROXYSALTS, OF
INORGANIC ACIDS AND
METALS
28.26 2826.00 Fluorides; fluorosilicates,
fluoroaluminates and
other complex fluorine
salts.
value 1. kg 22.25%
28.27 2827.00 Chlorides, chloride oxides
and chloride hydroxides;
bromides and bromide
oxides; iodides and iodide
oxides.
value 1. kg 22.25%
28.28 2828.00 Hypochlorites;
commercial calcium
hypochlorite; chlorites;
hypobromites.
value 1. kg 22.25%
28.29 2829.00 Chlorates and
perchlorates; bromates
and perbromates; iodates
and periodates.
value 1. kg 22.25%
28.30 2830.00 Sulphides; polysulphides,
whether or not
chemically defined.
value 1. kg 22.25%
28.31 2831.00 Dithionites and
sulphoxylates.
value 1. kg 22.25%
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
122
28.32 2832.00 Sulphites; thiosulphates. value 1. kg 22.25%
28.33 2833.00 Sulphates; alums;
peroxosulphates
(persulphates).
value 1. kg 22.25%
28.34 2834.00 Nitrites; nitrates. value 1. kg 22.25%
28.35 2835.00 Phosphinates
(hypophosphites),
phosphonates
(phosphites) and
phosphates;
polyphosphates whether
or not chemically defined.
value 1. kg 22.25%
28.36 Carbonates;
peroxocarbonates
(percarbonates);
commercial ammonium
carbonate containing
ammonium carbamate.
2836.10 - Commercial
ammonium carbonate and
other ammonium
carbonates
value 1. kg 22.25%
2836.20 - Disodium carbonate value 1. kg 22.25%
2836.30 - Sodium
hydrogencarbonate (sodium
bicarbonate)
value 1. kg 22.25%
2836.40 - Potassium carbonates value 1. kg 22.25%
2836.50 - Calcium carbonate value 1. kg 22.25%
2836.60 - Barium carbonate value 1. kg 22.25%
2836.70 - Lead carbonates value 1. kg 22.25%
2836.90 - Other value 1. kg 22.25%
28.37 2837.00 Cyanides, cyanide oxides
and complex cyanides.
value 1. kg 22.25%
28.38 2838.00 Fulminates, cyanates and
thiocyanates.
value 1. kg 22.25%
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
123
28.39 2839.00 Silicates; commercial
alkali metal silicates.
value 1. kg 22.25%
28.40 2840.00 Borates; peroxoborates
(perborates).
value 1. kg 22.25%
28.41 2841.00 Salts of oxometallic or
peroxometallic acids.
value 1. kg 22.25%
28.42 Other salts of inorganic
acids or peroxoacids,
(including
aluminosilicates whether
or not chemically
defined), other than
azides.
2842.10 - Double or complex
silicates, including
aluminosilicates
whether or not chemically
defined.
value 1. kg 22.25%
2842.90 - Other value 1. kg 22.25%
VI.- MISCELLANEOUS
28.43 Colloidal precious metals;
inorganic or organic
compounds of precious
metals, whether or not
chemically defined;
amalgams of precious
metals.
2843.10 - Colloidal precious metals value 1. kg 22.25%
2843.20 - Silver compounds value 1. kg 22.25%
2843.30 - Gold compounds value 1. kg 22.25%
2843.90 - Other compounds;
amalgams
value 1. kg 22.25%
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
124
28.44 2844.00 Radioactive chemical
elements and radioactive
isotopes (including the
fissile or fertile chemical
elements and isotopes)
and their compounds;
mixtures and residues
containing these
products.
value 1. kg 22.25%
28.45 2845.00 Isotopes other than those
of heading 28.44;
compounds, inorganic or
organic, of such isotopes,
whether or not
chemically defined.
value 1. kg 22.25%
28.46 2846.00 Compounds, inorganic or
organic, of rare-earth
metals, of yttrium or of
scandium or of mixtures
of these metals.
value 1. kg 22.25%
28.47 2847.00 Hydrogen peroxide,
whether or not solidified
with urea.
value 1. kg 22.25%
28.48 2848.00 Phosphides, whether or
not chemically defined,
excluding
ferrophosphorus.
value 1. kg 22.25%
28.49 2849.00 Carbides, whether or not
chemically defined.
value 1. kg 22.25%
28.50 2850.00 Hydrides, nitrides, azides,
silicides and borides,
whether or not
chemically defined, other
than compounds which
are also carbides of
heading 28.49.
value 1. kg 22.25%
28.51 2851.00 Other inorganic
compounds (including
distilled or conductivity
water and water of similar
purity); liquid air
(whether or not rare gases
have been removed);
compressed air;
amalgams, other than
amalgams of precious
metals.
value 1. kg 22.25%
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
125
Chapter 29
Organic chemicals
Notes.
1.- Except where the context otherwise requires, the headings of this
Chapter apply only to:
(a) Separate chemically defined organic compounds, whether
or not containing impurities;
(b) Mixtures of two or more isomers of the same organic
compound (whether or not containing impurities), except
mixtures of acyclic hydrocarbon isomers (other than
stereoisomers), whether or not saturated (Chapter 27);
(c) The products of headings 29.36 to 29.39 or the sugar
ethers, sugar acetals and sugar esters, and their salts, of
heading 29.40, or the products of heading 29.41, whether
or not chemically defined;
(d) The products mentioned in (a), (b) or (c) above dissolved in
water;
(e) The products mentioned in (a), (b) or (c) above dissolved in
other solvents provided that the solution constitutes a
normal and necessary method of putting up these products
adopted solely for reasons of safety or for transport and
that the solvent does not render the product particularly
suitable for specific use rather than for general use;
(f) The products mentioned in (a), (b), (c), (d) or (e) above with
an added stabiliser (including an anti-caking agent)
necessary for their preservation or transport;
(g) The products mentioned in (a), (b), (c), (d), (e) or (f) above
with an added anti-dusting agent or a colouring or
odoriferous substance added to facilitate their identification
or for safety reasons, provided that the additions do not
render the product particularly suitable for specific use
rather than for general use;
(h) The following products, diluted to standard strengths, for
the production of azo dyes : diazonium salts, couplers used
for these salts and diazotisable amines and their salts.
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
126
2.- This Chapter does not cover :
(a) Goods of heading 15.04 or crude glycerol of heading 15.20;
(b) Ethyl alcohol (heading 22.07 or 22.08);
(c) Methane or propane (heading 27.11);
(d) The compounds of carbon mentioned in Note 2 to Chapter
28;
(e) Urea (heading 31.02 or 31.05);
(f) Colouring matter of vegetable or animal origin (heading
32.03), synthetic organic colouring matter, synthetic
organic products of a kind used as fluorescent brightening
agents or as luminophores (heading 32.04) or dyes or other
colouring matter put up in forms or packings for retail sale
(heading 32.12);
(g) Enzymes (heading 35.07);
(h) Metaldehyde, hexamethylenetetramine or similar
substances, put up in forms (for example, tablets, sticks or
similar forms) for use as fuels, or liquid or liquefied-gas
fuels in containers of a kind used for filling or refilling
cigarette or similar lighters and of a capacity not exceeding
300 cm3 (heading 36.06);
(ij) Products put up as charges for fire-extinguishers or put up
in fire-extinguishing grenades, of heading 38.13; ink
removers put up in packings for retail sale, of heading
38.24; or
(k) Optical elements, for example, of ethylenediamine tartrate
(heading 90.01).
3.- Goods which could be included in two or more of the headings of
this Chapter are to be classified in that one of those headings
which occurs last in numerical order.
4.- In headings 29.04 to 29.06, 29.08 to 29.11 and 29.13 to 29.20,
any reference to halogenated, sulphonated, nitrated or nitrosated
derivatives includes a reference to compound derivatives, such
as sulphohalogenated, nitrohalogenated, nitrosulphonated or
nitrosulphohalogenated derivatives.
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
127
Nitro or nitroso groups are not to be taken as "nitrogen-
functions" for the purposes of heading 29.29.
For the purposes of headings 29.11, 29.12, 29.14, 29.18 and
29.22, "oxygen-function" is to be restricted to the functions (the
characteristic organic oxygen-containing groups) referred to in
headings 29.05 to 29.20.
5.- (a) The esters of acid-function organic compounds of sub-
Chapters I to VII with organic compounds of these sub-
Chapters are to be classified with that compound which is
classified in the heading which occurs last in numerical
order in these sub-Chapters.
(b) Esters of ethyl alcohol with acid-function organic
compounds of sub-Chapters I to VII are to be classified in
the same heading as the corresponding acid-function
compounds.
(c) Subject to Note 1 to Section VI and Note 2 to Chapter 28 :
(1) Inorganic salts of organic compounds such as acid-,
phenol- or enol-function compounds or organic bases, of
sub-Chapters I to X or heading 29.42, are to be
classified in the heading appropriate to the organic
compound; and
(2) Salts formed between organic compounds of sub-
Chapters I to X or heading 29.42 are to be classified in
the heading appropriate to the base or to the acid
(including phenol- or enol-function compounds) from
which they are formed, whichever occurs last in
numerical order in the Chapter.
(d) Metal alcoholates are to be classified in the same
heading as the corresponding alcohols except in the case of
ethanol (heading 29.05).
(e) Halides of carboxylic acids are to be classified in the
same heading as the corresponding acids.
6.- The compounds of headings 29.30 and 29.31 are organic
compounds the molecules of which contain, in addition to atoms
of hydrogen, oxygen or nitrogen, atoms of other non-metals or of
metals (such as sulphur, arsenic, mercury or lead) directly
linked to carbon atoms.
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
128
Heading 29.30 (organo-sulphur compounds) and heading 29.31
(other organo-inorganic compounds) do not include sulphonated
or halogenated derivatives (including compound derivatives)
which, apart from hydrogen, oxygen and nitrogen, only have
directly linked to carbon the atoms of sulphur or of a halogen
which give them their nature of sulphonated or halogenated
derivatives (or compound derivatives).
7.- Headings 29.32, 29.33 and 29.34 do not include epoxides with a
three-membered ring, ketone peroxides, cyclic polymers of
aldehydes or of thioaldehydes, anhydrides of polybasic
carboxylic acids, cyclic esters of polyhydric alcohols or phenols
with polybasic acids, or imides of polybasic acids.
These provisions apply only when the ring-position hetero-
atoms are those resulting solely from the cyclising function or
functions here listed.
8.- For the purposes of heading 29.37:
(a) the term “hormones” includes hormone-releasing or
hormone-stimulating factors, hormone inhibitators and
hormone antagonist (anti-hormones);
(b) the expression “used primarily as hormones” applies not
only to hormone derivatives and structural analogues used
primarily for their hormonal effect, but also to those
derivatives and structural analogues used primarily as
intermediates in the synthesis of products of this heading.
Subheading Note.
1.- Within any one heading of this Chapter, derivatives of a chemical
compound (or group of chemical compounds) are to be classified
in the same subheading as that compound (or group of
compounds) provided that they are not more specifically covered
by any other subheading and that there is no residual
subheading named "Other" in the series of subheadings
concerned.
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
129
Heading Tariff
Code
Unit
for
Duty
Unit
of
Classification
Rate
of
Duty
I.- HYDROCARBONS AND
THEIR HALOGENATED,
SULPHONATED,
NITRATED OR
NITROSATED
DERIVATIVES
29.01 2901.00 Acyclic hydrocarbons. value 1. kg 22.25%
29.02 2902.00 Cyclic hydrocarbons. value 1. kg 22.25%
29.03 2903.00 Halogenated derivatives
of hydrocarbons.
value 1. kg 22.25%
29.04 2904.00 Sulphonated, nitrated or
nitrosated derivatives of
hydrocarbons, whether or
not halogenated.
value 1. kg 22.25%
II.- ALCOHOLS AND
THEIR HALOGENATED,
SULPHONATED,
NITRATED OR
NITROSATED
DERIVATIVES
29.05 2905.00 Acyclic alcohols and their
halogenated, sulphonated,
nitrated or nitrosated
derivatives.
value 1. kg 22.25%
29.06 2906.00 Cyclic alcohols and their
halogenated, sulphonated,
nitrated or nitrosated
derivatives.
value 1. kg 22.25%
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
130
III.- PHENOLS, PHENOL-
ALCOHOLS,AND THEIR
HALOGENATED,
SULPHONATED,
NITRATED OR
NITROSATED
DERIVATIVES
29.07 2907.00 Phenols; phenol-alcohols. value 1. kg 22.25%
29.08 2908.00 Halogenated,
sulphonated, nitrated or
nitrosated derivatives of
phenols or phenol-
alcohols.
value 1. kg 22.25%
IV.- ETHERS, ALCOHOL
PEROXIDES, ETHER
PEROXIDES, KETONE
PEROXIDES, EPOXIDES
WITH A THREE-
MEMBERED RING,
ACETALS AND
HEMIACETALS,AND
THEIR HALOGENATED,
SULPHONATED,
NITRATED OR
NITROSATED
DERIVATIVES
29.09 2909.00 Ethers, ether-alcohols,
ether-phenols,
ether-alcohol- phenols,
alcohol peroxides, ether
peroxides, ketone
peroxides (whether or not
chemically defined), and
their halogenated,
sulphonated, nitrated or
nitrosated derivatives.
value 1. kg 22.25%
29.10 2910.00 Epoxides, epoxyalcohols,
epoxyphenols and
epoxyethers, with a three-
membered ring, and their
halogenated, sulphonated,
nitrated or nitrosated
derivatives.
value 1. kg 22.25%
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
131
29.11 2911.00 Acetals and hemiacetals,
whether or not with other
oxygen function, and
their halogenated,
sulphonated, nitrated or
nitrosated derivatives.
value 1. kg 22.25%
V.- ALDEHYDE-FUNCTION
COMPOUNDS
29.12 2912.00 Aldehydes, whether or not
with other oxygen
function; cyclic polymers
of aldehydes;
paraformaldehyde.
value 1. kg 22.25%
29.13 2913.00 Halogenated,
sulphonated, nitrated or
nitrosated derivatives of
products of heading No.
29.12.
value 1. kg 22.25%
VI.- KETONE-FUNCTION
COMPOUNDS AND
QUINONE-FUNCTION
COMPOUNDS
29.14 2914.00 Ketones and quinones,
whether or not with other
oxygen function, and
their halogenated,
sulphonated, nitrated or
nitrosated derivatives.
value 1. kg 22.25%
VII.- CARBOXYLIC ACIDS
AND THEIR
ANHYDRIDES, HALIDES,
PEROXIDES AND
PEROXYACIDS AND
THEIR HALOGENATED,
SULPHONATED,
NITRATED OR
NITROSATED
DERIVATIVES
29.15 2915.00 Saturated acyclic
monocarboxylic acids and
their anhydrides, halides,
peroxides and
peroxyacids; their
halogenated, sulphonated,
nitrated or nitrosated
derivatives.
value 1. kg 22.25%
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
132
29.16 2916.00 Unsaturated acyclic
monocarboxylic acids,
cyclic monocarboxylic
acids, their anhydrides,
halides, peroxides and
peroxyacids; their
halogenated, sulphonated,
nitrated or nitrosated
derivatives.
value 1. kg 22.25%
29.17 2917.00 Polycarboxylic acids,
their anhydrides, halides,
peroxides and
peroxyacids; their
halogenated, sulphonated,
nitrated or nitrosated
derivatives.
value 1. kg 22.25%
29.18 2918.00 Carboxylic acids with
additional oxygen
function and their
anhydrides, halides,
peroxides and
peroxyacids; their
halogenated, sulphonated,
nitrated or nitrosated
derivatives.
value 1. kg 22.25%
VIII.- ESTERS OF
INORGANIC ACIDS OF
NON-METALS AND THEIR
SALTS, AND THEIR
HALOGENATED,
SULPHONATED,
NITRATED OR
NITROSATED
DERIVATIVES
29.19 2919.00 Phosphoric esters and
their salts, including
lactophosphates; their
halogenated, sulphonated,
nitrated or nitrosated
derivatives.
value 1. kg 22.25%
29.20 2920.00 Esters of other inorganic
acids of non-metals
(excluding esters of
hydrogen halides) and
their salts; their
halogenated, sulphonated,
nitrated or nitrosated
derivatives.
value 1. kg 22.25%
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
133
IX.- NITROGEN-FUNCTION
COMPOUNDS
29.21 2921.00 Amine-function
compounds.
value 1. kg 22.25%
29.22 2922.00 Oxygen-function amino-
compounds.
value 1. kg 22.25%
29.23 2923.00 Quaternary ammonium
salts and hydroxides;
lecithins and other
phosphoaminolipids,
whether or not
chemically defined.
value 1. kg 22.25%
29.24 2924.00 Carboxyamide-function
compounds; amide-
function compounds of
carbonic acid.
value 1. kg 22.25%
29.25 2925.00 Carboxyimide-function
compounds (including
saccharin and its salts)
and imine-function
compounds.
value 1. kg 22.25%
29.26 2926.00 Nitrile-function
compounds.
value 1. kg 22.25%
29.27 2927.00 Diazo-, azo- or azoxy-
compounds.
value 1. kg 22.25%
29.28 2928.00 Organic derivatives of
hydrazine or of
hydroxylamine.
value 1. kg 22.25%
29.29 2929.00 Compounds with other
nitrogen function.
value 1. kg 22.25%
X.- ORGANO-INORGANIC
COMPOUNDS,
HETEROCYCLIC
COMPOUNDS, NUCLEIC
ACIDS AND THEIR SALTS,
AND SULPHONAMIDES
29.30 2930.00 Organo-sulphur
compounds.
value 1. kg 22.25%
29.31 2931.00 Other organo-inorganic
compounds.
value 1. kg 22.25%
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
134
29.32 2932.00 Heterocyclic compounds
with oxygen hetero-
atom(s) only.
value 1. kg 22.25%
29.33 2933.00 Heterocyclic compounds
with nitrogen hetero-
atom(s) only.
value 1. kg 22.25%
29.34 2934.00 Nucleic acids and their
salts; whether or not
chemically defined other
heterocyclic compounds.
value 1. kg 22.25%
29.35 2935.00 Sulphonamides. value 1. kg 22.25%
XI.- PROVITAMINS,
VITAMINS AND
HORMONES
29.36 2936.00 Provitamins and
vitamins, natural or
reproduced by synthesis
(including natural
concentrates), derivatives
thereof used primarily as
vitamins, and
intermixtures of the
foregoing, whether or not
in any solvent.
value 1. kg 22.25%
29.37 Hormones, prostaglandis,
thromboxanes and
leukotrienes natural or
reproduced by synthesis;
derivatives and structural
analogues thereof,
including chain modified
polypeptides, used
primarily as hormones.
-Polypeptides hormones,
protein hormones and
glycoprotein hormones,
their derivatives and
structural analogues:
2937.11 --Somatotropin, it
derivatives and structural
analogues
value 1. kg 22.25%
2937.12 -- Insulin and its salts value 1. kg 22.25%
2937.19 -- Other value 1. kg 22.25%
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
135
- Sterodial hormones, their
derivatives and structural
analogues:
2937.21 --Cortisone, hydrocortisone,
prednisone
(dehydrocortisone) and
prednisolone
(dehydrohydrocortisone)
value 1. kg 22.25%
2937.22 --Halogenated derivatives of
adrenal cortical hormones
value 1. kg 22.25%
2937.23 -- Oestrogens and
progestogens
value 1. kg 22.25%
2937.29 -- Other value 1. kg 22.25%
- Catecholamine hormones,
their derivatives and
structural analogues:
2937.31 -- Epinephrine value 1. kg 22.25%
2937.39 -- Other value 1. kg 22.25%
2937.40 - Amino-acid deri vatives value 1. kg 22.25%
2937.50 - Prostaglandins,
thromboxanes and
leukotrienes, their
derivatives and structural
analogues
value 1. kg 22.25%
2937.90 - Other value 1. kg 22.25%
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
136
XII.- GLYCOSIDES AND
VEGETABLE ALKALOIDS,
NATURAL OR
REPRODUCED BY
SYNTHESIS, AND THEIR
SALTS,ETHERS, ESTERS
AND OTHER
DERIVATIVES
29.38 2938.00 Glycosides, natural or
reproduced by synthesis,
and their salts, ethers,
esters and other
derivatives.
value 1. kg 22.25%
29.39 2939.00 Vegetable alkaloids,
natural or reproduced by
synthesis, and their salts,
ethers, esters and other
derivatives.
value 1. kg 22.25%
XIII.- OTHER ORGANIC
COMPOUNDS
29.40 2940.00 Sugars, chemically pure,
other than sucrose,
lactose, maltose, glucose
and fructose; sugar ethers
sugar acetals and sugar
esters, and their salts,
other than products of
heading 29.37, 29.38 or
29.39.
value 1. kg 22.25%
29.41 Antibiotics.
2941.10 -Penicillins and their
derivatives with a
penicillanic acid structure;
salts thereof
value 1. kg 22.25%
2941.20 -Streptomycins and their
derivatives; salts thereof
value 1. kg 22.25%
2941.30 -Tetracyclines and their
derivatives; salts thereof
value 1. kg 22.25%
2941.40 -Chloramphenicol and its
derivatives; salts thereof
value 1. kg 22.25%
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
137
2941.50 -Erythromycin and its
derivatives; salts thereof
value 1. kg 22.25%
2941.90 - Other value 1. kg 22.25%
29.42 2942.00 Other organic
compounds.
value 1. kg 22.25%
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
138
Chapter 30
Pharmaceutical products
Notes.
1.- This Chapter does not cover :
(a) Foods or beverages (such as dietetic, diabetic or fortified
foods, food supplements, tonic beverages and mineral
waters), other than nutritional preparations for intravenous
administration(Section IV);
(b) Plasters specially calcined or finely ground for use in
dentistry (heading 25.20);
(c) Aqueous distillates or aqueous solutions of essential oils,
suitable for medicinal uses (heading 33.01);
(d) Preparations of headings 33.03 to 33.07, even if they have
therapeutic or prophylactic properties;
(e) Soap or other products of heading 34.01 containing added
medicaments;
(f) Preparations with a basis of plaster for use in dentistry
(heading 34.07); or
(g) Blood albumin not prepared for therapeutic or prophylactic
uses (heading 35.02).
2.- For the purposes of heading 30.02, the expression "modified
immunological products" applies only to monoclonal antibodies
(MABs), antibody fragments, antibody conjugates and antibody
fragment conjugates.
3.- For the purposes of headings 30.03 and 30.04 and of Note 4 (d)
to this Chapter, the following are to be treated :
(a) As unmixed products:
(1) Unmixed products dissolved in water;
(2) All goods of Chapter 28 or 29; and
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
139
(3) Simple vegetable extracts of heading 13.02, merely
standardised or dissolved in any solvent;
(b) As products which have been mixed :
(1) Colloidal solutions and suspensions (other than
colloidal sulphur);
(2) Vegetable extracts obtained by the treatment of
mixtures of vegetable materials; and
(3) Salts and concentrates obtained by evaporating
natural mineral waters.
4.- Heading 30.06 applies only to the following, which are to be
classified in that heading and in no other heading of the
Nomenclature:
(a) Sterile surgical catgut, similar sterile suture materials and
sterile tissue adhesives for surgical wound closure;
(b) Sterile laminaria and sterile laminaria tents;
(c) Sterile absorbable surgical or dental haemostatics;
(d) Opacifying preparations for X-ray examinations and
diagnostic reagents designed to be administered to the
patient, being unmixed products put up in measured doses
or products consisting of two or more ingredients which
have been mixed together for such uses;
(e) Blood-grouping reagents;
(f) Dental cements and other dental fillings; bone
reconstruction cements;
(g) First-aid boxes and kits;
(h) Chemical contraceptive preparations based on hormones,
on other products of heading 29.37 or on spermicides.
(ij) Gel preparations designed to be used in human or
veterinary medicine as a lubricant for parts of the body for
surgical operations or physical examinations or as a
coupling agent between the body and medical instruments;
and
(k) Waste pharmaceuticals that is, pharmaceutical products
which are unfit for their original intended purpose due to,
for example, expiry of shelf life.
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
140
Heading Tariff
Code
Unit
for
Duty
Unit
of
Classification
Rate
of
Duty
30.01 Glands and other organs
for organo- therapeutic
uses, dried, whether or
not powdered; extracts of
glands or other organs or
of their secretions for
organo-therapeutic uses;
heparin and its salts;
other human or animal
substances prepared for
therapeutic or
prophylactic uses, not
elsewhere specified or
included.
3001.10 -Glands and other organs,
dried, whether or not
powdered
value 1. kg 0.00%
3001.20 -Extracts of glands or other
organs or of their secretions
value 1. kg 0.00%
3001.90 - Other value 1. kg 0.00%
30.02 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
yeasts) and similar
products.
3002.10 -Antisera and other blood
fractions and modified
immunological products,
whether or not obtained by
means of biotechnological
processes
value 1. kg 0.00%
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
141
3002.20 - Vaccines for human
medicine
value 1. kg 0.00%
3002.30 - Vaccines for veterinary
medicine
value 1. kg 0.00%
3002.90 - Other value 1. kg 0.00%
30.03 Medicaments (excluding
goods of heading 30.02,
30.05 or 30.06) consisting
of two or more
constituents which have
been mixed together for
therapeutic or
prophylactic uses, not put
up in measured doses or
in forms or packings for
retail sale.
3003.10 -Containing penicillins or
derivatives thereof, with a
penicillanic acid structure,
or streptomycins or their
derivatives
value 1. kg 0.00%
3003.20 - Containing other
antibiotics
value 1. kg 0.00%
- Containing hormones or
other products of heading
29.37 but not containing
antibiotics :
3003.31 -- Containing insulin value 1. kg 0.00%
3003.39 -- Other value 1. kg 0.00%
3003.40 -Containing alkaloids or
derivatives thereof but not
containing hormones or
other products of heading
29.37 or antibiotics
value 1. kg 0.00%
3003.90 - Other value 1. kg 0.00%
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
142
30.04 Medicaments (excluding
goods of heading 30.02,
30.05 or 30.06) consisting
of mixed or unmixed
products for therapeutic
or prophylactic uses, put
up in measured doses
(including those put up in
the form of transdermal
administration systems)
or in forms or packings
for retail sale.
3004.10 -Containing penicillins or
derivatives thereof, with a
penicillanic acid structure,
or streptomycins or their
derivatives
value 1. kg 0.00%
3004.20 - Containing other
antibiotics
value 1. kg 0.00%
- Containing hormones or
other products of heading
29.37 but not containing
antibiotics :
3004.31 -- Containing insulin value 1. kg 0.00%
3004.32 -- Containing corticosteroid
hormones, their derivatives
and structural analogues
value 1. kg 0.00%
3004.39 -- Other value 1. kg 0.00%
3004.40 -Containing alkaloids or
derivatives thereof but not
containing hormones, other
products of heading
No. 29.37 or antibiotics
value 1. kg 0.00%
3004.50 -Other medicaments
containing vitamins or
other products of heading
29.36
value 1. kg 0.00%
- Other:
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
143
3004.901 --- Other medicaments in
the opinion of the Chief
Medical Officer available to
the public with safety only
where prescribed by a
physician and certified as
such by the Chief Medical
Officer (prescription drugs)
value 1. kg 0.00%
3004.909 --- Other value 1. kg 22.25%
30.05 Wadding, gauze, bandages
and similar articles (for
example, dressings,
adhesive plasters,
poultices), impregnated
or coated with
pharmaceutical
substances or put up in
forms or packings for
retail sale for medical,
surgical, dental or
veterinary purposes.
3005.10 -Adhesive dressings and
other articles having an
adhesive layer
value 1. kg 22.25%
3005.90 - Other value 1. kg 22.25%
30.06 Pharmaceutical goods
specified in Note 4 to this
Chapter.
3006.10 -Sterile surgical catgut,
similar sterile suture
materials and sterile tissue
adhesives for surgical
wound closure; sterile
laminaria and sterile
laminaria tents; sterile
absorbable surgical or
dental haemostatics
value 1. kg 0.00%
3006.20 - Blood-grouping reagents value 1. kg 0.00%
3006.30 -Opacifying preparations for
X-ray examinations;
diagnostic reagents
designed to be administered
to the patient
value 1. kg 0.00%
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
144
3006.40 -Dental cements and other
dental fillings; bone
reconstruction cements
value 1. kg 0.00%
3006.50 - First-aid boxes and kits value 1. kg 0.00%
3006.60 -Chemical contraceptive
preparations based on
hormones, on other
products of heading 29.37
or on spermicides
value 1. kg 0.00%
3006.70 - Gel preparations designed
to be used in human or
veterinary medicine as a
lubricant for parts of the
body for surgical operations
or physical examinations or
as a coupling agent between
the body and medical
instruments.
value 1. kg 0.00%
3006.80 - Waste pharmaceuticals. value 1. kg 0.00%
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
145
Chapter 31
Fertilisers
Notes.
1.- This Chapter does not cover :
(a) Animal blood of heading 05.11;
(b) Separate chemically defined compounds (other than those
answering to the descriptions in Note 2 (A), 3 (A), 4 (A) or 5
below); or
(c) Cultured potassium chloride crystals (other than optical
elements) weighing not less than 2.5 g each, of heading
38.24; optical elements of potassium chloride (heading No.
90.01).
2.- Heading 31.02 applies only to the following goods, provided that
they are not put up in the forms or packages described in
heading No. 31.05:
(A) Goods which answer to one or other of the descriptions
given below:
(i) Sodium nitrate, whether or not pure;
(ii) Ammonium nitrate, whether or not pure;
(iii) Double salts, whether or not pure, of ammonium
sulphate and ammonium nitrate;
(iv) Ammonium sulphate, whether or not pure;
(v) Double salts (whether or not pure) or mixtures of
calcium nitrate and ammonium nitrate;
(vi) Double salts (whether or not pure) or mixtures of
calcium nitrate and magnesium nitrate;
(vii) Calcium cyanamide, whether or not pure or treated
with oil;
(viii) Urea, whether or not pure.
(B) Fertilisers consisting of any of the goods described in (A)
above mixed together.
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
146
(C) Fertilisers consisting of ammonium chloride or of any of the
goods described in (A) or (B) above mixed with chalk,
gypsum or other inorganic non-fertilising substances.
(D) Liquid fertilisers consisting of the goods of subparagraph (A)
(ii) or (viii) above, or of mixtures of those goods, in an
aqueous or ammoniacal solution.
3.- Heading 31.03 applies only to the following goods, provided that
they are not put up in the forms or packages described in
heading 31.05 :
(A) Goods which answer to one or other of the descriptions
given below :
(i) Basic slag;
(ii) Natural phosphates of heading 25.10, calcined or
further heat-treated than for the removal of impurities;
(iii) Superphosphates (single, double or triple);
(iv) Calcium hydrogen orthophosphate containing not less
than 0.2 % by weight of fluorine calculated on the dry
anhydrous product.
(B) Fertilisers consisting of any of the goods described in (A)
above mixed together, but with no account being taken of
the fluorine content limit.
(C) Fertilisers consisting of any of the goods described in (A) or
(B) above, but with no account being taken of the fluorine
content limit, mixed with chalk, gypsum or other inorganic
non-fertilising substances.
4.- Heading 31.04 applies only to the following goods, provided that
they are not put up in the forms or packages described in
heading 31.05 :
(A) Goods which answer to one or other of the descriptions
given below :
(i) Crude natural potassium salts (for example, carnallite,
kainite and sylvite);
(ii) Potassium chloride, whether or not pure, except as
provided in Note 1 (c) above;
(iii) Potassium sulphate, whether or not pure;
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
147
(iv) Magnesium potassium sulphate, whether or not pure.
(B) Fertilisers consisting of any of the goods described in (A)
above mixed together.
5.- Ammonium dihydrogenorthophosphate (monoammonium
phosphate) and diammonium hydrogen orthophosphate
(diammonium phosphate), whether or not pure, and
intermixtures thereof, are to be classified in heading 31.05.
6.- For the purposes of heading 31.05, the term "other fertilisers"
applies only to products of a kind used as fertilisers and
containing, as an essential constituent, at least one of the
fertilising elements nitrogen, phosphorus or potassium.
Heading Tariff
Code
Unit
for
Duty
Unit
of
Classification
Rate
of
Duty
31.01 3101.00 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.
value 1. kg 0.00%
31.02 3102.00 Mineral or chemical
fertilisers, nitrogenous.
value 1. kg 0.00%
31.03 3103.00 Mineral or chemical
fertilisers, phosphatic.
value 1. kg 0.00%
31.04 3104.00 Mineral or chemical
fertilisers, potassic.
value 1. kg 0.00%
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
148
31.05 3105.00 Mineral or chemical
fertilisers containing two
or three of the fertilising
elements nitrogen,
phosphorus and
potassium; other
fertilisers; goods of this
Chapter in tablets or
similar forms or in
packages of a gross
weight not exceeding 10
kg.
value 1. kg 0.00%
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
149
Chapter 32
Tanning or dyeing extracts; tannins and their derivatives; dyes,
pigments and other colouring matter;
paints and varnishes; putty and other mastics; inks
Notes.
1.- This Chapter does not cover :
(a) Separate chemically defined elements or compounds (except
those of heading 32.03 or 32.04, inorganic products of a
kind used as luminophores (heading 32.06), glass obtained
from fused quartz or other fused silica in the forms
provided for in heading 32.07, and also dyes and other
colouring matter put up in forms or packings for retail sale,
of heading 32.12);
(b) Tannates or other tannin derivatives of products of
headings 29.36 to 29.39, 29.41 or 35.01 to 35.04; or
(c) Mastics of asphalt or other bituminous mastics (heading
27.15).
2.- Heading 32.04 includes mixtures of stabilised diazonium salts
and couplers for the production of azo dyes.
3.- Headings 32.03, 32.04, 32.05 and 32.06 apply also to
preparations based on colouring matter (including, in the case of
heading 32.06, colouring pigments of heading 25.30 or Chapter
28, metal flakes and metal powders), of a kind used for colouring
any material or used as ingredients in the manufacture of
colouring preparations. The headings do not apply, however, to
pigments dispersed in non-aqueous media, in liquid or paste
form, of a kind used in the manufacture of paints, including
enamels (heading 32.12), or to other preparations of heading
32.07, 32.08, 32.09, 32.10, 32.12, 32.13 or 32.15.
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
150
4.- Heading 32.08 includes solutions (other than collodions)
consisting of any of the products specified in headings 39.01 to
39.13 in volatile organic solvents when the weight of the solvent
exceeds 50 % of the weight of the solution.
5.- The expression "colouring matter" in this Chapter does not
include products of a kind used as extenders in oil paints,
whether or not they are also suitable for colouring distempers.
6.- The expression "stamping foils" in heading 32.12 applies only to
thin sheets of a kind used for printing, for example, book covers
or hat bands, and consisting of:
(a) Metallic powder (including powder of precious metal) or
pigment, agglomerated with glue, gelatin or other binder; or
(b) Metal (including precious metal) or pigment, deposited on a
supporting sheet of any material.
Heading Tariff
Code
Unit
for
Duty
Unit
of
Classification
Rate
of
Duty
32.01 3201.00 Tanning extracts of
vegetable origin; tannins
and their salts, ethers,
esters and other
derivatives.
value 1. kg 22.25%
32.02 3202.00 Synthetic organic tanning
substances; inorganic
tanning substances;
tanning preparations,
whether or not containing
natural tanning
substances; enzymatic
preparations for pre-
tanning.
value 1. kg 22.25%
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
151
32.03 3203.00 Colouring matter of
vegetable or animal origin
(including dyeing extracts
but excluding animal
black), whether or not
chemically defined;
preparations as specified
in Note 3 to this Chapter
based on colouring matter
of vegetable or animal
origin.
value 1. kg 22.25%
32.04 3204.00 Synthetic organic
colouring matter, whether
or not chemically defined;
preparations as specified
in Note 3 to this Chapter
based on synthetic
organic colouring matter;
synthetic organic
products of a kind used as
fluorescent brightening
agents or as
luminophores, whether or
not chemically defined.
value 1. kg 22.25%
32.05 3205.00 Colour lakes; preparations
as specified in Note 3 to
this Chapter based on
colour lakes.
value 1. kg 22.25%
32.06 3206.00 Other colouring matter;
preparations as specified
in Note 3 to this Chapter,
other than those of
heading 32.03, 32.04 or
32.05; inorganic products
of a kind used as
luminophores, whether or
not chemically defined.
value 1. kg 22.25%
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
152
32.07 3207.00 Prepared pigments,
prepared opacifiers and
prepared colours,
vitrifiable enamels and
glazes, engobes (slips),
liquid lustres and similar
preparations, of a kind
used in the ceramic,
enamelling or glass
industry; glass frit and
other glass, in the form of
powder, granules or
flakes.
value 1. kg 5.00%
32.08 3208.00 Paints and varnishes
(including enamels and
lacquers) based on
synthetic polymers or
chemically modified
natural polymers,
dispersed or dissolved in
a non-aqueous medium;
solutions as defined in
Note 4 to this Chapter.
value 1. kg 15.00%
32.09 3209.00 Paints and varnishes
(including enamels and
lacquers) based on
synthetic polymers or
chemically modified
natural polymers,
dispersed or dissolved in
an aqueous medium.
value 1. kg 15.00%
32.10 3210.00 Other paints and
varnishes (including
enamels, lacquers and
distempers); prepared
water pigments of a kind
used for finishing leather.
value 1. kg 15.00%
32.11 3211.00 Prepared driers. value 1. kg 5.00%
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
153
32.12 3212.00 Pigments (including
metallic powders and
flakes) dispersed in non-
aqueous media, in liquid
or paste form, of a kind
used in the manufacture
of paints (including
enamels); stamping foils;
dyes and other colouring
matter put up in forms or
packings for retail sale.
value 1. kg 5.00%
32.13 3213.00 Artists', students' or
signboard painters'
colours, modifying tints,
amusement colours and
the like, in tablets, tubes,
jars, bottles, pans or in
similar forms or packings.
value 1. kg 15.00%
32.14 3214.00 Glaziers' putty, grafting
putty, resin cements,
caulking compounds and
other mastics; painters'
fillings; non-refractory
surfacing preparations for
façades, indoor walls,
floors, ceilings or the like.
value 1. kg 22.25%
32.15 Printing ink, writing or
drawing ink and other
inks, whether or not
concentrated or solid.
3215.10 - Printing ink value 1. kg 0.00%
3215.90 - Other Value 1. kg 22.25%
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
154
Chapter 33
Essential oils and resinoids; perfumery,
cosmetic or toilet preparations
Notes.
1.- This Chapter does not cover:
(a) Natural oleoresins or vegetable extracts of heading 13.01 or
13.02;
(b) Soap or other products of heading 34.01; or
(c) Gum, wood or sulphate turpentine or other products of
heading 38.05.
2.- The expression "odoriferous substances" in heading 33.02 refers
only to the substances of heading 33.01, to odoriferous
constituents isolated from those substances or to synthetic
aromatics.
3.- Headings 33.03 to 33.07 apply, inter alia, to products, whether
or not mixed (other than aqueous distillates and aqueous
solutions of essential oils), suitable for use as goods of these
headings and put up in packings of a kind sold by retail for such
use.
4.- The expression "perfumery, cosmetic or toilet preparations" in
heading 33.07 applies, inter alia, to the following products :
scented sachets; odoriferous preparations which operate by
burning; perfumed papers and papers impregnated or coated
with cosmetics; contact lens or artificial eye solutions; wadding,
felt and nonwovens, impregnated, coated or covered with
perfume or cosmetics; animal toilet preparations.
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
155
Heading Tariff
Code
Unit
for
Duty
Unit
of
Classification
Rate
of
Duty
33.01 3301.00 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.
value 1. kg 22.25%
33.02 3302.00 Mixtures of odoriferous
substances and mixtures
(including alcoholic
solutions) with a basis of
one or more of these
substances, of a kind used
as raw materials in
industry; other
preparations based on
odoriferous substances, of
a kind used for the
manufacture of beverages.
value 1. kg 22.25%
33.03 3303.00 Perfumes and toilet
waters.
value 1. kg 10.00%
33.04 3304.00 Beauty or make-up
preparations and
preparations for the care
of the skin (other than
medicaments), including
sunscreen or sun tan
preparations; manicure or
pedicure preparations.
value 1. kg 22.25%
33.05 3305.00 Preparations for use on
the hair.
value 1. kg 22.25%
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
156
33.06 3306.00 Preparations for oral or
dental hygiene, including
denture fixative pastes
and powders; yarn used to
clean between the teeth
(dental floss), in
individual retail
packages.
value 1. kg 22.25%
33.07 Pre-shave, shaving or
after- shave preparations,
personal deodorants, bath
preparations, depilatories
and other perfumery,
cosmetic or toilet
preparations, not
elsewhere specified or
included; prepared room
deodorisers, whether or
not perfumed or having
disinfectant properties.
3307.10 -Pre-shave, shaving or
after-shave preparations
value 1. kg 10.00%
3307.20 -Personal deodorants and
antiperspirants
value 1. kg 22.25%
3307.30 -Perfumed bath salts and
other bath preparations
value 1. kg 22.25%
3307.40 -Preparations for perfuming
or deodorizing rooms,
including odoriferous
preparations used during
religious rites
value 1. kg 22.25%
3307.90 - Other value 1. kg 22.25%
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
157
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
Notes.
1.- This Chapter does not cover:
(a) Edible mixtures or preparations of animal or vegetable fats
or oils of a kind used as mould release preparations
(heading 15.17);
(b) Separate chemically defined compounds; or
(c) Shampoos, dentifrices, shaving creams and foams, or bath
preparations, containing soap or other organic surface-
active agents (heading 33.05, 33.06 or 33.07).
2.- For the purposes of heading 34.01, the expression "soap" applies
only to soap soluble in water. Soap and the other products of
heading 34.01 may contain added substances (for example,
disinfectants, abrasive powders, fillers or medicaments).
Products containing abrasive powders remain classified in
heading 34.01 only if in the form of bars, cakes or moulded
pieces or shapes. In other forms they are to be classified in
heading 34.05 as "scouring powders and similar preparations".
3.- For the purposes of heading 34.02, "organic surface-active
agents" are products which when mixed with water at a
concentration of 0.5 % at 20 C and left to stand for one hour at
the same temperature :
(a) give a transparent or translucent liquid or stable emulsion
without separation of insoluble matter; and
(b) reduce the surface tension of water to 4.5 x 10 -2 N/m (45
dyne/cm) or less.
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
158
4.- In heading 34.03 the expression "petroleum oils and oils
obtained from bituminous minerals" applies to the products
defined in Note 2 to Chapter 27.
5.- In heading 34.04, subject to the exclusions provided below, the
expression "artificial waxes and prepared waxes" applies only to:
(A) Chemically produced organic products of a waxy character,
whether or not water-soluble;
(B) Products obtained by mixing different waxes;
(C) Products of a waxy character with a basis of one or more
waxes and containing fats, resins, mineral substances or
other materials.
The heading does not apply to :
(a) Products of heading 15.16, 34.02 or 38.23, even if having a
waxy character;
(b) Unmixed animal waxes or unmixed vegetable waxes,
whether or not refined or coloured, of heading 15.21;
(c) Mineral waxes or similar products of heading 27.12,
whether or not intermixed or merely coloured; or
(d) Waxes mixed with, dispersed in or dissolved in a liquid
medium (headings 34.05, 38.09, etc.).
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
159
Heading Tariff
Code
Unit
for
Duty
Unit
of
Classification
Rate
of
Duty
34.01 3401.00 Soap; organic surface-
active products and
preparations for use as
soap, in the form of bars,
cakes, moulded pieces or
shapes, whether or not
containing soap; organic
surface-active products
and preparations for
washing the skin, in the
form of liquid or cream
and put up for retail sale,
whether or not contain
soap; paper, wadding, felt
and nonwovens,
impregnated, coated or
covered with soap or
detergent.
value 1. kg 10.00
%
34.02 3402.00 Organic surface-active
agents (other than soap);
surface-active
preparations, washing
preparations (including
auxiliary washing
preparations) and
cleaning preparations,
whether or not containing
soap, other than those of
heading 34.01.
value 1. kg 10.00
%
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
160
34.03 3403.00 Lubricating preparations
(including cutting-oil
preparations, bolt or nut
release preparations, anti-
rust or anti-corrosion
preparations and mould
release preparations,
based on lubricants) and
preparations of a kind
used for the oil or grease
treatment of textile
materials, leather,
furskins or other
materials, but excluding
preparations containing,
as basic constituents, 70
% or more by weight of
petroleum oils or of oils
obtained from bituminous
minerals.
value 1. kg 22.25
%
34.04 3404.00 Artificial waxes and
prepared waxes.
value 1. kg 22.25
%
34.05 3405.00 Polishes and creams, for
footwear, furniture,
floors, coachwork, glass
or metal, scouring pastes
and powders and similar
preparations (whether or
not in the form of paper,
wadding, felt, nonwovens,
cellular plastics or
cellular rubber,
impregnated, coated or
covered with such
preparations), excluding
waxes of heading 34.04.
value 1. kg 22.25
%
34.06 3406.00 Candles, tapers and the
like.
value 1. kg 22.25
%
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
161
34.07 3407.00 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 dentistry, with
a basis of plaster (of
calcined gypsum or
calcium sulphate).
value 1. kg 22.25
%
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
162
Chapter 35
Albuminoidal substances; modified starches;
glues; enzymes
Notes.
1.- This Chapter does not cover:
(a) Yeasts (heading 21.02);
(b) Blood fractions (other than blood albumin not prepared for
therapeutic or prophylactic uses), medicaments or other
products of Chapter 30;
(c) Enzymatic preparations for pre-tanning (heading 32.02);
(d) Enzymatic soaking or washing preparations or other
products of Chapter 34;
(e) Hardened proteins (heading 39.13); or
(f) Gelatin products of the printing industry (Chapter 49).
2.- For the purposes of heading 35.05, the term "dextrins" means
starch degradation products with a reducing sugar content,
expressed as dextrose on the dry substance, not exceeding 10 %.
Such products with a reducing sugar content exceeding 10 %
fall in heading 17.02.
Heading Tariff
Code
Unit
for
Duty
Unit
of
Classification
Rate
of
Duty
35.01 3501.00 Casein, caseinates and
other casein derivatives;
casein glues.
value 1. kg 22.25%
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
163
35.02 3502.00 Albumins (including
concentrates of two or
more whey proteins,
containing by weight
more than 80 % whey
proteins, calculated on
the dry matter),
albuminates and other
albumin derivatives.
value 1. kg 22.25%
35.03 3503.00 Gelatin (including gelatin
in rectangular (including
square) sheets, whether
or not surface-worked or
coloured) and gelatin
derivatives; isinglass;
other glues of animal
origin, excluding casein
glues of heading 35.01.
value 1. kg 22.25%
35.04 3504.00 Peptones and their
derivatives; other protein
substances and their
derivatives, not elsewhere
specified or included;
hide powder, whether or
not chromed.
value 1. kg 22.25%
35.05 3505.00 Dextrins and other
modified starches (for
example, pregelatinised
or esterified starches);
glues based on starches,
or on dextrins or other
modified starches.
value 1. kg 22.25%
35.06 3506.00 Prepared glues and other
prepared adhesives, not
elsewhere specified or
included; products
suitable for use as glues
or adhesives, put up for
retail sale as glues or
adhesives, not exceeding
a net weight of 1 kg.
value 1. kg 22.25%
35.07 3507.00 Enzymes; prepared
enzymes not elsewhere
specified or included.
value 1. kg 22.25%
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
164
Chapter 36
Explosives; pyrotechnic products; matches;
pyrophoric alloys; certain combustible preparations
Notes.
1.- This Chapter does not cover separate chemically defined
compounds other than those described in Note 2 (a) or (b) below.
2.- The expression "articles of combustible materials" in heading
36.06 applies only to:
(a) Metaldehyde, hexamethylenetetramine and similar
substances, put up in forms (for example, tablets, sticks or
similar forms) for use as fuels; fuels with a basis of alcohol,
and similar prepared fuels, in solid or semi-solid form ;
(b) Liquid or liquefied-gas fuels in containers of a kind used for
filling or refilling cigarette or similar lighters and of a
capacity not exceeding 300 cm
3
; and
(c) Resin torches, firelighters and the like.
Heading Tariff
Code
Unit
for
Duty
Unit
of
Classification
Rate
of
Duty
36.01 3601.00 Propellent powders. value 1. kg 22.25%
36.02 3602.00 Prepared explosives,
other than propellent
powders.
value 1. kg 22.25%
36.03 3603.00 Safety fuses; detonating
fuses; percussion or
detonating caps; igniters;
electric detonators.
value 1. kg 22.25%
36.04 3604.00 Fireworks, signalling
flares, rain rockets, fog
signals and other
pyrotechnic articles.
value 1. kg 22.25%
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
165
36.05 3605.00 Matches, other than
pyrotechnic articles of
heading 36.04.
value 1. kg 22.25%
36.06 3606.00 Ferro-cerium and other
pyrophoric alloys in all
forms; articles of
combustible materials as
specified in Note 2 to this
Chapter.
value 1. kg 22.25%
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
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Chapter 37
Photographic or cinematographic goods
Notes.
1.- This Chapter does not cover waste or scrap.
2.- In this Chapter the word "photographic" relates to the process by
which visible images are formed, directly or indirectly, by the
action of light or other forms of radiation on photosensitive
surfaces.
Heading Tariff
Code
Unit
for
Duty
Unit
of
Classification
Rate
of
Duty
37.01 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.
3701.10 - For X -ray value 1. m 2 0.00%
3701.20 - Instant print film value 1. kg 22.25%
3701.30 -Other plates and film, with
any side exceeding 255 mm
value 1. m 2 22.25%
3701.90 - Other value 1. kg 22.25%
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
167
37.02 Photographic film in rolls,
sensitised, unexposed, of
any material other than
paper, paperboard or
textiles; instant print film
in rolls, sensitised,
unexposed.
3702.10 - For X-ray value 1. m2 0.00%
3702.20 - Instant print film value 1. m2 22.25%
3702.30 -Other film, without
perforations, of a width not
exceeding 105 mm
value 1. u 22.25%
3702.40 -Other film, without
perforations, of a width
exceeding 105 mm :
value 1. m2 22.25%
3702.50 - Other film, for
colour photography
(polychrome) :
value 1. m 22.25%
3702.90 - Other value 1. m 22.25%
37.03 3703.00 Photographic paper,
paperboard and textiles,
sensitised, unexposed.
value 1. kg 22.25%
37.04 3704.00 Photographic plates, film,
paper, paperboard and
textiles, exposed but not
developed.
value 1. kg 22.25%
37.05 3705.00 Photographic plates and
film, exposed and
developed, other than
cinematographic film.
value 1. kg 22.25%
37.06 3706.00 Cinematographic film,
exposed and developed,
whether or not
incorporating sound track
or consisting only of
sound track.
value 1. m 5.00%
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
168
37.07 3707.00 Chemical preparations for
photographic uses (other
than varnishes, glues,
adhesives and similar
preparations); unmixed
products for photographic
uses, put up in measured
portions or put up for
retail sale in a form ready
for use.
value 1. kg 22.25%
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
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Chapter 38
Miscellaneous chemical products
Notes.
1.- This Chapter does not cover:
(a) Separate chemically defined elements or compounds with
the exception of the following:
(1) Artificial graphite (heading 38.01);
(2) Insecticides, rodenticides, fungicides, herbicides, anti-
sprouting products and plant-growth regulators,
disinfectants and similar products, put up as
described in heading 38.08;
(3) Products put up as charges for fire-extinguishers or
put up in fire-extinguishing grenades (heading 38.13);
(4) Certified reference material specified in Note 2 below;
(5) Products specified in Note 3 (a) or 3 (c) below;
(b) Mixtures of chemicals with foodstuffs or other substances
with nutritive value, of a kind used in the preparation of
human foodstuffs (generally heading 21.06);
(c) Ash and residues (including sludges, other than sewage
sludge), containing metals, arsenic or their mixtures and
meeting the requirements of Note 3 (a) or 3 (b) to Chapter
26 (heading 26.30);
(d) Medicaments (heading 30.03 or 30.04); or
(e) Spent catalysts of a kind used for the extraction of base
metals or for the manufacture of chemical compounds of
base metals (heading 26.20), spent catalysts of a kind used
principally for the recovery of precious metal (heading
71.12) or catalysts consisting of metals or metal alloys in
the form of, for example, finely divided powder or woven
gauze (Section XIV or XV).
2.- (A) For the purpose of heading 38.22, the expression “certified
reference materials” means reference materials which are
accompanied by a certificate which indicates the values of
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
170
the certified properties, the methods used to determine
these values and the degree of certainty associated with
each value and which are suitable for analytical, calibrating
or referencing purposes.
(B) With the exception of the products of Chapter 28 or 29, for
the classification of certified reference materials, heading
38.22 shall take precedence over any other heading in the
Nomenclature.
3.- Heading 38.24 includes the following goods which are not to be
classified in any other heading of the Nomenclature :
(a) Cultured crystals (other than optical elements) weighing not
less than 2.5 g each, of magnesium oxide or of the halides
of the alkali or alkaline-earth metals;
(b) Fusel oil; Dippel's oil;
(c) Ink removers put up in packings for retail sale;
(d) Stencil correctors and other correcting fluids put up in
packings for retail sale; and
(e) Ceramic firing testers, fusible (for example, Seger cones).
4.- Throughout the Nomenclature, “municipal waste” means waste
of a kind collected from households, hotels, restaurants,
hospitals, shops, offices, etc., road and pavement sweepings, as
well as construction and demolition waste. Municipal waste
generally contains a large variety of material such as plastics,
rubber, wood, paper, textiles, glass, metals, food materials,
broken furniture and other damaged or discarded articles. The
term “municipal waste”, however, does not cover:
(a) Individual materials or articles segregated from the waste,
such as wastes of plastics, rubber, wood, paper, textiles,
glass or metals and spent batteries which fall in their
appropriate headings of the Nomenclature;
(b) Industrial waste;
(c) Waste pharmaceuticals, as defined in Note 4 (k) to Chapter
30; or
(d) Clinical waste, as defined in Note 6 (a) below.
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
171
5.- For the purposes of heading 38.25, “sewage sludge” means
sludge arising from urban effluent treatment plant and includes
pretreatment waste, scourings and unstabilised sludge.
Stabilised sludge when suitable for use as fertiliser is excluded
(Chapter 31).
6.- For the purpose of heading 38.25, the expression “other wastes”
applies to:
(a) Clinical waste, that is , contaminated waste arising from
medical research, diagnosis, treatment or other medical,
surgical, dental or veterinary procedures, which often
contain pathogens and pharmaceutical substances and
require special disposal procedures (for example, soiled
dressings, used gloves and used syringes);
(b) Waste organic solvents;
(c) Wastes of metal pickling liquors, hydraulic fluids, brake
fluids and anti-freezing fluids; and
(d) Other wastes from chemical or allied industries.
The expression “other wastes” does not, however, cover
wastes which contain mainly petroleum oils and oils obtained
from bituminous mineral (heading 27.10)
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
172
Heading Tariff
Code
Unit
for
Duty
Unit
of
Classification
Rate
of
Duty
38.01 3801.00 Artificial graphite;
colloidal or semi-colloidal
graphite; preparations
based on graphite or
other carbon in the form
of pastes, blocks, plates
or other semi-
manufactures.
value 1. kg 22.25
%
38.02 3802.00 Activated carbon;
activated natural mineral
products; animal black,
including spent animal
black.
value 1. kg 22.25
%
38.03 3803.00 Tall oil, whether or not
refined.
value 1. kg 22.25
%
38.04 3804.00 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 38.03.
value 1. kg 22.25
%
38.05 3805.00 Gum, wood or sulphate
turpentine and other
terpenic oils produced by
the distillation or other
treatment of coniferous
woods; crude dipentene;
sulphite turpentine and
other crude para-cymene;
pine oil containing alpha-
terpineol as the main
constituent.
value 1. kg 22.25
%
38.06 Rosin and resin acids, and
derivatives thereof; rosin
spirit and rosin oils; run
gums.
3806.10 - Rosin and resin acids value 1. kg 22.25
%
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
173
3806.20 - Salts of rosin, of
resin acids or of derivatives
of rosin or resin acids,
other than salts of rosin
adducts
value 1. kg 22.25
%
3806.30 - Ester gums value 1. kg 22.25
%
3806.90 - Other value 1. kg 22.25
%
38.07 3807.00 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.
value 1. kg 22.25
%
38.08 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-papers).
3808.10 - Insecticides value 1. kg 0.00%
3808.20 - Fungicides value 1. kg 0.00%
3808.30 - Herbicides, anti-
sprouting products and
plant-growth regulators
value 1. kg 0.00%
3808.40 - Disinfectants value 1. kg 0.00%
3808.90 - Other value 1. kg 0.00%
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
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38.09 3809.00 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.
value 1. kg 22.25
%
38.10 3810.00 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 cores or coatings
for welding electrodes or
rods.
value 1. kg 22.25
%
38.11 3811.00 Anti-knock preparations,
oxidation inhibitors, gum
inhibitors, viscosity
improvers, anti-corrosive
preparations and other
prepared additives, for
mineral oils (including
gasoline) or for other
liquids used for the same
purposes as mineral oils.
value 1. kg 22.25
%
38.12 3812.00 Prepared rubber
accelerators; compound
plasticisers for rubber or
plastics, not elsewhere
specified or included;
anti-oxidising
preparations and other
compound stabilisers for
rubber or plastics.
value 1. kg 22.25
%
38.13 3813.00 Preparations and charges
for fire-extinguishers;
charged fire-extinguishing
grenades.
value 1. kg 22.25
%
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
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38.14 3814.00 Organic composite
solvents and thinners, not
elsewhere specified or
included; prepared paint
or varnish removers.
value 1. kg 22.25
%
38.15 3815.00 Reaction initiators,
reaction accelerators and
catalytic preparations,
not elsewhere specified or
included.
value 1. kg 22.25
%
38.16 3816.00 Refractory cements,
mortars, concretes and
similar compositions,
other than products of
heading 38.01.
value 1. kg 22.25
%
38.17 3817.00 Mixed alkylbenzenes and
mixed alkylnaphthalenes,
other than those of
heading 27.07 or 29.02.
value 1. kg 22.25
%
38.18 3818.00 Chemical elements doped
for use in electronics, in
the form of discs, wafers
or similar forms;
chemical compounds
doped for use in
electronics.
value 1. kg 22.25
%
38.19 3819.00 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.
value 1. kg 22.25
%
38.20 3820.00 Anti-freezing preparations
and prepared de-icing
fluids.
value 1. kg 22.25
%
38.21 3821.00 Prepared culture media
for development of micro-
organisms.
value 1. kg 22.25
%
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
176
38.22 3822.00 Diagnostic or laboratory
reagents on a backing and
prepared diagnostic or
laboratory reagents
whether or not on a
backing, other than those
of heading 30.02 or
30.06; certified reference
materials.
value 1. kg 22.25
%
38.23 3823.00 Industrial monocarboxylic
fatty acids; acid oils from
refining; industrial fatty
alcohols.
value 1. kg 22.25
%
38.24 3824.00 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.
value 1. kg 22.25
%
38.25 3825.00 Residual products of the
chemical or allied
industries, not elsewhere
specified or included;
municipal waste; sewage
sludge; other wastes
specified in Note 6 to this
Chapter.
value 1. kg 22.25
%
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
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Section VII
PLASTICS AND ARTICLES THEREOF;
RUBBER AND ARTICLES THEREOF
Notes.
1.- Goods put up in sets consisting of two or more separate
constituents, some or all of which fall in this Section and are
intended to be mixed together to obtain a product of Section VI
or VII, are to be classified in the heading appropriate to that
product, provided that the constituents are:
(a) having regard to the manner in which they are put up,
clearly identifiable as being intended to be used together
without first being repacked;
(b) presented together; and
(c) identifiable, whether by their nature or by the relative
proportions in which they are present, as being
complementary one to another.
2.- Except for the goods of heading 39.18 or 39.19, plastics, rubber,
and articles thereof, printed with motifs, characters or pictorial
representations, which are not merely incidental to the primary
use of the goods, fall in Chapter 49.
Chapter 39
Plastics and articles thereof
Notes.
1.- Throughout the Nomenclature the expression "plastics" means
those materials of headings 39.01 to 39.14 which are or have
been capable, either at the moment of polymerisation or at some
subsequent stage, of being formed under external influence
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
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(usually heat and pressure, if necessary with a solvent or
plasticiser) by moulding, casting, extruding, rolling or other
process into shapes which are retained on the removal of the
external influence.
Throughout the Nomenclature any reference to "plastics" also
includes vulcanised fibre. The expression, however, does not
apply to materials regarded as textile materials of Section XI.
2.- This Chapter does not cover:
(a) Waxes of heading 27.12 or 34.04;
(b) Separate chemically defined organic compounds (Chapter
29);
(c) Heparin or its salts (heading 30.01);
(d) Solutions (other than collodions) consisting of any of the
products specified in headings Nos. 39.01 to 39.13 in
volatile organic solvents when the weight of the solvent
exceeds 50 % of the weight of the solution (heading 32.08);
stamping foils of heading No. 32.12;
(e) Organic surface-active agents or preparations of heading
34.02;
(f) Run gums or ester gums (heading 38.06);
(g) Diagnostic or laboratory reagents on a backing of plastics
(heading 38.22);
(h) Synthetic rubber, as defined for the purposes of Chapter
40, or articles thereof;
(ij) Saddlery or harness (heading 42.01) or trunks, suitcases,
handbags or other containers of heading 42.02;
(k) Plaits, wickerwork or other articles of Chapter 46;
(l) Wall coverings of heading 48.14;
(m) Goods of Section XI (textiles and textile articles);
(n) Articles of Section XII (for example, footwear, headgear,
umbrellas, sun umbrellas, walking-sticks, whips, riding-
crops or parts thereof);
(o) Imitation jewellery of heading 71.17;
(p) Articles of Section XVI (machines and mechanical or
electrical appliances);
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
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(q) Parts of aircraft or vehicles of Section XVII;
(r) Articles of Chapter 90 (for example, optical elements,
spectacle frames, drawing instruments);
(s) Articles of Chapter 91 (for example, clock or watch cases);
(t) Articles of Chapter 92 (for example, musical instruments or
parts thereof);
(u) Articles of Chapter 94 (for example, furniture, lamps and
lighting fittings, illuminated signs, prefabricated buildings);
(v) Articles of Chapter 95 (for example, toys, games, sports
requisites); or
(w) Articles of Chapter 96 (for example, brushes, buttons, slide
fasteners, combs, mouthpieces or stems for smoking pipes,
cigarette-holders or the like, parts of vacuum flasks or the
like, pens, propelling pencils).
3.- Headings 39.01 to 39.11 apply only to goods of a kind produced
by chemical synthesis, falling in the following categories:
(a) Liquid synthetic polyolefins of which less than 60 % by
volume disti ls at 300 C, after conversion to 1,013 millibars
when a reduced-pressure distillation method is used
(headings 39.01 and 39.02);
(b) Resins, not highly polymerised, of the coumarone-indene
type (heading 39.11);
(c) Other synthetic polymers with an average of at least 5
monomer units;
(d) Silicones (heading 39.10);
(e) Resols (heading 39.09) and other prepolymers.
4.- The expression "copolymers" covers all polymers in which no
single monomer unit contributes 95 % or more by weight to the
total polymer content.
For the purposes of this Chapter, except where the context
otherwise requires, copolymers (including co-polycondensates,
co-polyaddition products, block copolymers and graft
copolymers) and polymer blends are to be classified in the
heading covering polymers of that comonomer unit which
predominates by weight over every other single comonomer unit.
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
180
For the purposes of this Note, constituent comonomer units of
polymers falling in the same heading shall be taken together.
If no single comonomer unit predominates, copolymers or
polymer blends, as the case may be, are to be classified in the
heading which occurs last in numerical order among those
which equally merit consideration.
5.- Chemically modified polymers, that is those in which only
appendages to the main polymer chain have been changed by
chemical reaction, are to be classified in the heading appropriate
to the unmodified polymer. This provision does not apply to
graft copolymers.
6.- In headings 39.01 to 39.14, the expression "primary forms"
applies only to the following forms :
(a) Liquids and pastes, including dispersions (emulsions and
suspensions) and solutions;
(b) Blocks of irregular shape, lumps, powders (including
moulding powders), granules, flakes and similar bulk
forms.
7.- Heading 39.15 does not apply to waste, parings and scrap of a
single thermoplastic material, transformed into primary forms
(headings 39.01 to 39.14).
8.- For the purposes of heading 39.17, the expression "tubes, pipes
and hoses" means hollow products, whether semi-manufactures
or finished products, of a kind generally used for conveying,
conducting or distributing gases or liquids (for example, ribbed
garden hose, perforated tubes). This expression also includes
sausage casings and other lay-flat tubing. However, except for
the last- mentioned, those having an internal cross-section other
than round, oval, rectangular (in which the length does not
exceed 1.5 times the width) or in the shape of a regular polygon
are not to be regarded as tubes, pipes and hoses but as profile
shapes.
9.- For the purposes of heading 39.18, the expression “wall or
ceiling coverings of plastics” applies to products in rolls, of a
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
181
width not less than 45 cm, suitable for wall or ceiling decoration,
consisting of plastics fixed permanently on a backing of any
material other than paper, the layer of plastics (on the face side)
being grained, embossed, coloured, design-printed or otherwise
decorated.
10.- In headings 39.20 and 39.21, the expression "plates, sheets,
film, foil and strip" applies only to plates, sheets, film, foil and
strip (other than those of Chapter 54) and to blocks of regular
geometric shape, whether or not printed or otherwise surface-
worked, uncut or cut into rectangles (including squares) but not
further worked (even if when so cut they become articles ready
for use).
11.- Heading 39.25 applies only to the following articles, not being
products covered by any of the earlier headings of sub-Chapter
II:
(a) Reservoirs, tanks (including septic tanks), vats and similar
containers, of a capacity exceeding 300 l;
(b) Structural elements used, for example, in floors, walls or
partitions, ceilings or roofs;
(c) Gutters and fittings therefor;
(d) Doors, windows and their frames and thresholds for doors;
(e) Balconies, balustrades, fencing, gates and similar barriers;
(f) Shutters, blinds (including Venetian blinds) and similar
articles and and parts and fittings thereof;
(g) Large-scale shelving for assembly and permanent
installation, for example, in shops, workshops, warehouses;
(h) Ornamental architectural features, for example, flutings,
cupolas, dovecotes; and
(ij) Fittings and mountings intended for permanent installation
in or on doors, windows, staircases, walls or other parts of
buildings, for example, knobs, handles, hooks, brackets,
towel rails, switch-plates and other protective plates.
Subheading Notes.
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
182
1.- Within any one heading of this Chapter, polymers (including
copolymers) and chemically modified polymers are to be
classified according to the following provisions:
(a) Where there is a subheading named "Other" in the same
series:
(1) The designation in a subheading of a polymer by the
prefix "poly" (e.g., polyethylene and polyamide-6,6)
means that the constituent monomer unit or monomer
units of the named polymer taken together must
contribute 95 % or more by weight of the total polymer
content.
(2) The copolymers named in subheadings 3901.30,
3903.20, 3903.30 and 3904.30 are to be classified in
those subheadings, provided that the comonomer units
of the named copolymers contribute 95 % or more by
weight of the total polymer content.
(3) Chemically modified polymers are to be classified in the
subheading named "Other", provided that the
chemically modified polymers are not more specifically
covered by another subheading.
(4) Polymers not meeting (1), (2) or (3) above, are to be
classified in the subheading, among the remaining
subheadings in the series, covering polymers of that
monomer unit which predominates by weight over every
other single comonomer unit. For this purpose,
constituent monomer units of polymers falling in the
same subheading shall be taken together. Only the
constituent comonomer units of the polymers in the
series of subheadings under consideration are to be
compared.
(b) Where there is no subheading named "Other" in the same
series :
(1) Polymers are to be classified in the subheading covering
polymers of that monomer unit which predominates by
weight over every other single comonomer unit. For
this purpose, constituent monomer units of polymers
falling in the same subheading shall be taken together.
Only the constituent comonomer units of the polymers
in the series under consideration are to be compared.
(2) Chemically modified polymers are to be classified in the
subheading appropriate to the unmodified polymer.
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
183
Polymer blends are to be classified in the same
subheading as polymers of the same monomer units in the
same proportions.
Heading Tariff
Code
Unit
for
Duty
Unit
of
Classification
Rate
of
Duty
I.- PRIMARY FORMS
39.01 3901.00 Polymers of ethylene, in
primary forms.
value 1. kg 22.25%
39.02 3902.00 Polymers of propylene or
of other olefins, in
primary forms.
value 1. kg 22.25%
39.03 3903.00 Polymers of styrene, in
primary forms.
value 1. kg 22.25%
39.04 3904.00 Polymers of vinyl chloride
or of other halogenated
olefins, in primary forms.
value 1. kg 22.25%
39.05 3905.00 Polymers of vinyl acetate
or of other vinyl esters, in
primary forms; other
vinyl polymers in primary
forms.
value 1. kg 22.25%
39.06 3906.00 Acrylic polymers in
primary forms.
value 1. kg 22.25%
39.07 3907.00 Polyacetals, other
polyethers and epoxide
resins, in primary forms;
polycarbonates, alkyd
resins, polyallyl esters
and other polyesters, in
primary forms.
value 1. kg 22.25%
39.08 3908.00 Polyamides in primary
forms.
value 1. kg 22.25%
39.09 3909.00 Amino-resins, phenolic
resins and polyurethanes,
in primary forms.
value 1. kg 22.25%
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
184
39.10 3910.00 Silicones in primary
forms.
value 1. kg 22.25%
39.11 3911.00 Petroleum resins,
coumarone-indene resins,
polyterpenes,
polysulphides,
polysulphones and other
products specified in Note
3 to this Chapter, not
elsewhere specified or
included, in primary
forms.
value 1. kg 22.25%
39.12 3912.00 Cellulose and its chemical
derivatives, not elsewhere
specified or included, in
primary forms.
value 1. kg 22.25%
39.13 3913.00 Natural polymers (for
example, alginic acid) and
modified natural
polymers (for example,
hardened proteins,
chemical derivatives of
natural rubber), not
elsewhere specified or
included, in primary
forms.
value 1. kg 22.25%
39.14 3914.00 Ion-exchangers based on
polymers of headings
39.01 to 39.13, in
primary forms.
value 1. kg 22.25%
II.- WASTE, PARINGS AND
SCRAP; SEMI-
MANUFACTURES;
ARTICLES
39.15 3915.00 Waste, parings and scrap,
of plastics.
value 1. kg 22.25%
39.16 3916.00 Monofilament of which
any cross-sectional
dimension exceeds 1 mm,
rods, sticks and profile
shapes, whether or not
surface-worked but not
otherwise worked, of
plastics.
value 1. kg 22.25%
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
185
39.17 3917.00 Tubes, pipes and hoses,
and fittings therefor (for
example, joints, elbows,
flanges), of plastics.
value 1. kg 22.25%
39.18 3918.00 Floor coverings of
plastics, whether or not
self-adhesive, in rolls or
in the form of tiles; wall
or ceiling coverings of
plastics, as defined in
Note 9 to this Chapter.
value 1. kg 22.25%
39.19 3919.00 Self-adhesive plates,
sheets, film, foil, tape,
strip and other flat
shapes, of plastics,
whether or not in rolls.
value 1. kg 22.25%
39.20 3920.00 Other plates, sheets, film,
foil and strip, of plastics,
non-cellular and not
reinforced, laminated,
supported or similarly
combined with other
materials.
value 1. kg 22.25%
39.21 3921.00 Other plates, sheets, film,
foil and strip, of plastics.
value 1. kg 22.25%
39.22 3922.00 Baths, shower-baths,
sinks, wash-basins,
bidets, lavatory pans,
seats and covers, flushing
cisterns and similar
sanitary ware, of plastics.
value 1. kg 22.25%
39.23 Articles for the
conveyance or packing of
goods, of plastics;
stoppers, lids, caps and
other closures, of
plastics.
3923.10 -Boxes, cases, crates and
similar articles
value 1. kg 22.25%
3923.20 -Sacks and bags (including
cones)
value 1. kg 22.25%
3923.30 -Carboys, bottles, flasks
and similar articles
value 1. kg 22.25%
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
186
3923.40 -Spools, cops, bobbins and
similar supports
value 1. kg 22.25%
3923.50 -Stoppers, lids, caps and
other closures
value 1. kg 22.25%
3923.90 - Other value 1. kg 22.25%
39.24 3924.00 Tableware, kitchenware,
other household articles
and toilet articles, of
plastics.
value 1. kg 22.25%
39.25 Builders' ware of plastics,
not elsewhere specified or
included.
3925.10 - Reservoirs,
tanks, vats and similar
containers, of a capacity
exceeding 300 l
value 1. kg 22.25%
3925.20 - Doors, windows
and their frames and
thresholds for doors
value 1. kg 10.00%
- Shutters, blinds
(including Venetian blinds)
and similar articles and
parts thereof
3925.301 --- Exterior shutters value 1. kg 10.00%
3925.309 --- Other value 1. kg 22.25%
3925.90 - Other value 1. kg 22.25%
39.26 Other articles of plastics
and articles of other
materials of headings
39.01 to 39.14.
3926.10 - Office or school supplies value 1. kg 22.25%
3926.20 - Articles of
apparel and clothing
accessories (including
gloves, mittens and mitts).
value 1. kg 6.5%
3926.30 - Fittings for
furniture, coachwork of the
like
value 1. kg 22.25%
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
187
3926.40 - Statuettes and
other ornamental articles
value 1. kg 22.25%
3926.90 - Other value 1. kg 22.25%
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
188
Chapter 40
Rubber and articles thereof
Notes.
1.- Except where the context otherwise requires, throughout the
Nomenclature the expression "rubber" means the following
products, whether or not vulcanised or hard : natural rubber,
balata, gutta-percha, guayule, chicle and similar natural gums,
synthetic rubber, factice derived from oils, and such substances
reclaimed.
2.- This Chapter does not cover :
(a) Goods of Section XI (textiles and textile articles);
(b) Footwear or parts thereof of Chapter 64;
(c) Headgear or parts thereof (including bathing caps) of
Chapter 65;
(d) Mechanical or electrical appliances or parts thereof of
Section XVI (including electrical goods of all kinds), of hard
rubber;
(e) Articles of Chapter 90, 92, 94 or 96; or
(f) Articles of Chapter 95 (other than sports gloves, mittens
and mitts, and articles of headings 40.11 to 40.13).
3.- In headings 40.01 to 40.03 and 40.05, the expression "primary
forms" applies only to the following forms :
(a) Liquids and pastes (including latex, whether or not pre-
vulcanised, and other dispersions and solutions);
(b) Blocks of irregular shape, lumps, bales, powders, granules,
crumbs and similar bulk forms.
4.- In Note 1 to this Chapter and in heading 40.02, the expression
"synthetic rubber" applies to :
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
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(a) Unsaturated synthetic substances which can be irreversibly
transformed by vulcanisation with sulphur into non-
thermoplastic substances which, at a temperature between
18 C and 29 C, will not break on being extended to three
times their original length and will return, after being
extended to twice their original length, within a period of
five minutes, to a length not greater than one and a half
times their original length. For the purposes of this test,
substances necessary for the cross-linking, such as
vulcanising activators or accelerators, may be added; the
presence of substances as provided for by Note 5 (b) (ii) and
(iii) is also permitted. However, the presence of any
substances not necessary for the cross-linking, such as
extenders, plasticisers and fillers, is not permitted;
(b) Thioplasts (TM); and
(c) Natural rubber modified by grafting or mixing with plastics,
depolymerised natural rubber, mixtures of unsaturated
synthetic substances with saturated synthetic high
polymers provided that all the above-mentioned products
comply with the requirements concerning vulcanisation,
elongation and recovery in (a) above.
5.- (a) Headings 40.01 and 40.02 do not apply to any rubber or
mixture of rubbers which has been compounded, before or
after coagulation, with :
(i) vulcanising agents, accelerators, retarders or activators
(other than those added for the preparation of pre-
vulcanised rubber latex);
(ii) pigments or other colouring matter, other than those
added solely for the purpose of identification;
(iii) plasticisers or extenders (except mineral oil in the case
of oil-extended rubber), fillers, reinforcing agents,
organic solvents or any other substances, except those
permitted under (b);
(b) The presence of the following substances in any rubber or
mixture of rubbers shall not affect its classification in
heading 40.01 or 40.02, as the case may be, provided that
such rubber or mixture of rubbers retains its essential
character as a raw material :
(i) emulsifiers or anti-tack agents;
(ii) small amounts of breakdown products of emulsifiers;
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
190
(iii) very small amounts of the following : heat-sensitive
agents (generally for obtaining thermosensitive rubber
latexes), cationic surface-active agents (generally for
obtaining electro-positive rubber latexes), antioxidants,
coagulants, crumbling agents, freeze-resisting agents,
peptisers, preservatives, stabilisers, viscosity-control
agents, or similar special-purpose additives.
6.- For the purposes of heading 40.04, the expression "waste,
parings and scrap" means rubber waste, parings and scrap from
the manufacture or working of rubber and rubber goods
definitely not usable as such because of cutting-up, wear or
other reasons.
7.- Thread wholly of vulcanised rubber, of which any cross-sectional
dimension exceeds 5 mm, is to be classified as strip, rods or
profile shapes, of heading 40.08.
8.- Heading 40.10 includes conveyor or transmission belts or belting
of textile fabric impregnated, coated, covered or laminated with
rubber or made from textile yarn or cord impregnated, coated,
covered or sheathed with rubber.
9.- In headings 40.01, 40.02, 40.03, 40.05 and 40.08, the
expressions “plates”, “sheets” and “strip” apply only to plates,
sheets and strip and to blocks of regular geometric shape, uncut
or simply cut to rectangular (including square) shape, whether or
not having the character of articles and whether or not printed
or otherwise surface-worked, but not otherwise cut to shape or
further worked.
In heading 40.08 the expressions "rods" and "profile shapes"
apply only to such products, whether or not cut to length or
surface-worked but not otherwise worked.
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
191
Heading Tariff
Code
Unit
for
Duty
Unit
of
Classification
Rate
of
Duty
40.01 4001.00 Natural rubber, balata,
gutta-percha, guayule,
chicle and similar natural
gums, in primary forms or
in plates, sheets or strip.
value 1. kg 22.25%
40.02 4002.00 Synthetic rubber and
factice derived from oils,
in primary forms or in
plates, sheets or strip;
mixtures of any product
of heading 40.01 with any
product of this heading,
in primary forms or in
plates, sheets or strip.
value 1. kg 22.25%
40.03 4003.00 Reclaimed rubber in
primary forms or in
plates, sheets or strip.
value 1. kg 22.25%
40.04 4004.00 Waste, parings and scrap
of rubber (other than hard
rubber) and powders and
granules obtained
therefrom.
value 1. kg 22.25%
40.05 Compounded rubber,
unvulcanised, in primary
forms or in plates, sheets
or strip.
4005.10 -Compounded with carbon
black or silica
value 1. kg 22.25%
4005.20 -Solutions; dispersions
other than those of
subheading 4005.10
value 1. kg 22.25%
- Other :
4005.91 -- Plates, sheets and strip value 1. kg 22.25%
4005.99 -- Other value 1. kg 22.25%
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
192
40.06 4006.00 Other forms (for example,
rods, tubes and profile
shapes) and articles (for
example, discs and rings),
of unvulcanised rubber.
value 1. kg 22.25%
40.07 4007.00 Vulcanised rubber thread
and cord.
value 1. kg 22.25%
40.08 Plates, sheets, strip, rods
and profile shapes, of
vulcanised rubber other
than hard rubber.
4008.00 - Of cellular rubber value 1. kg 22.25%
4008.20 - Of non-cellular rubber value 1. kg 22.25%
40.09 Tubes, pipes and hoses, of
vulcanised rubber other
than hard rubber, with or
without their fittings (for
example, joints, elbows,
flanges).
4009.10 -Not reinforced or otherwise
combined with other
materials
value 1. kg 22.25%
4009.20 -Reinforced or otherwise
only with metal
value 1. kg 22.25%
4009.30 -Reinforced or otherwise
combined only with textile
materials
value 1. kg 22.25%
4009.40 -Reinforced or otherwise
combined with other
materials
value 1. kg 22.25%
40.10 Conveyor or transmission
belts or belting, of
vulcanised rubber.
4010.10 - Conveyor belts or belting value 1. kg 22.25%
4010.30 - Transmission belts or
belting
value 1. kg 22.25%
40.11 4011.00 New pneumatic tyres, of
rubber.
value 1. u 33.50%
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
193
40.12 4012.00 Retreaded or used
pneumatic tyres of
rubber; solid or cushion
tyres, tyre treads and
tyre flaps, of rubber.
value 1. u 33.50%
40.13 4013.00 Inner tubes, of rubber. value 1. u 22.25%
40.14 Hygienic or
pharmaceutical articles
(including teats), of
vulcanised rubber other
than hard rubber, with or
without fittings of hard
rubber.
4014.10 - Sheath contraceptives value 1. kg 0.00%
4014.90 - Other value 1. kg 22.25%
40.15 4015.00 Articles of apparel and
clothing accessories
(including gloves, mittens
& mitts), for all purposes,
of vulcanised rubber other
than hard rubber.
value 1. kg 6.5%
40.16 4016.00 Other articles of
vulcanised rubber other
than hard rubber.
value 1. kg 22.25%
40.17 4017.00 Hard rubber (for example,
ebonite) in all forms,
including waste and
scrap; articles of hard
rubber.
value 1. kg 22.25%
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
194
Section VIII
RAW HIDES AND SKINS, LEATHER, FURSKINS AND
ARTICLES THEREOF; SADDLERY AND HARNESS; TRAVEL GOODS,
HANDBAGS AND SIMILAR CONTAINERS;
ARTICLES OF ANIMAL GUT (OTHER THAN SILK-WORM GUT)
Chapter 41
Raw hides and skins (other than furskins) and leather
Notes.
1.- This Chapter does not cover:
(a) Parings or similar waste, of raw hides or skins (heading
05.11);
(b) Birdskins or parts of birdskins, with their feathers or down,
of heading 05.05 or 67.01; or
(c) Hides or skins, with the hair or wool on, raw, tanned or
dressed (Chapter 43); the following are, however, to be
classified in Chapter 41, namely, raw hides and skins with
the hair or wool on, of bovine animals (including buffalo), of
equine animals, of sheep or lambs (except Astrakhan,
Broadtail, Caracul, Persian or similar lambs, Indian,
Chinese, Mongolian or Tibetan lambs), of goats or kids
(except Yemen, Mongolian or Tibetan goats and kids), of
swine (including peccary), of chamois, of gazelle, of
reindeer, of elk, of deer, of roebucks or of dogs.
2.- (A) Headings 41.04 to 41.06 do not cover hides and skins
which have undergone a tanning (including pre-tanning)
process which is reversible (headings 41.01 to 41.03, as the
case may be).
(B) For the purposes of heading 41.04 o 41.06, the term “crust”
includes hides and skins that have been retanned, coloured
or fat-liquored (stuffed) prior to dying.
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
195
3.- Throughout the Nomenclature the expression "composition
leather" means only substances of the kind referred to in
heading 41.15.
Heading Tariff
Code
Unit
for
Duty
Unit
of
Classification
Rate
of
Duty
41.01 4101.00 Raw hides and skins of
bovine (including buffalo)
or equine animals (fresh,
or salted, dried, limed,
pickled or otherwide
preserved, but not
tanned, parchment-
dressed or further
prepared), whether or not
dehaired or split.
value 1. kg 0.00%
41.02 4102.00 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 split,
other than those excluded
by Note 1 (c) to this
Chapter.
value 1. kg 0.00%
41.03 4103.00 Other raw hides and skins
(fresh, or salted, dried,
limed, pickled or
otherwise preserved, but
not tanned, parchment-
dressed or further
prepared), whether or not
dehaired or split, other
than those excluded by
Note 1 (b) or 1 (c) to this
Chapter.
value 1. kg 0.00%
41.04 4104.00 Tanned or crust hides and
skins of bovine (including
buffalo) or equine
animals, without hair on,
whether or not split, but
not further prepared.
value 1. kg 0.00%
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
196
41.05 4105.00 Tanned or crust skins of
sheep or lambs, without
wool on, whether or not
split, but not further
prepared.
value 1. kg 0.00%
41.06 4106.00 Tanned or crust hides and
skins of other animals,
without wool or hair on,
whether or not split, but
not further prepared.
value 1. kg 0.00%
41.07 Leather further prepared
after tanning or crusting,
including parchment-
dressed leather, of bovine
(including buffalo) or
equine animals, without
hair on whether or not
split, other than leather
of heading 41.14.
4107.10 - Whole hides and skins value 1. kg 0.00%
4107.90 - Other, including sides value 1. kg 0.00%
41.12 4112.00 Leather further prepared
after tanning or crusting,
including parchment-
dressed leather, of sheep
or lamb, without hair on
whether or not split,
other than leather of
heading 41.14.
value 1. kg 0.00%
41.13 4113.00 Leather further prepared
after tanning or crusting,
including parchment-
dressed leather, of
animals, without hair on
whether or not split,
other than leather of
heading 41.14.
value 1. kg 0.00%
41.14 4114.00 Chamois (including
combination chamois)
leather; patent leather
and patent laminated
leather; metallised
leather.
value 1. kg 0.00%
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
197
41.15 4115.00 Composition leather with
a basis of leather or
leather fibre, in slabs,
sheets or strip, whether
or not in rolls; parings
and other waste of leather
or of composition leather,
not suitable for the
manufacture of leather
articles; leather dust,
powder and flour.
value 1. kg 0.00%
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
198
Chapter 42
Articles of leather; saddlery and harness;travel goods, handbags and
similar containers; articles of animal gut (other than silk-worm gut)
Notes.
1.- This Chapter does not cover :
(a) Sterile surgical catgut or similar sterile suture materials
(heading 30.06);
(b) Articles of apparel or clothing accessories (except gloves,
mittens and mitts), lined with furskin or artificial fur or to
which furskin or artificial fur is attached on the outside
except as mere trimming (heading 43.03 or 43.04);
(c) Made up articles of netting (heading 56.08);
(d) Articles of Chapter 64;
(e) Headgear or parts thereof of Chapter 65;
(f) Whips, riding-crops or other articles of heading 66.02;
(g) Cuff-links, bracelets or other imitation jewellery (heading
71.17);
(h) Fittings or trimmings for harness, such as stirrups, bits,
horse brasses and buckles, separately presented (generally
Section XV);
(ij) Strings, skins for drums or the like, or other parts of
musical instruments (heading 92.09);
(k) Articles of Chapter 94 (for example, furniture, lamps and
lighting fittings);
(l) Articles of Chapter 95 (for example, toys, games, sports
requisites); or
(m) Buttons, press-fasteners, snap-fasteners, press-studs,
button moulds or other parts of these articles, button
blanks, of heading 96.06.
2.- (A) In addition to the provisions of Note 1 above, heading 42.02
does not cover :
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
199
(a) Bags made of sheeting of plastics, whether or not
printed, with handles, not designed for prolonged use
(heading 39.23);
(b) Articles of plaiting materials (heading 46.02).
(B) Articles of headings 42.02 and 42.03 which have parts of
precious metal or metal clad with precious metal, of natural
or cultured pearls, of precious or semi-precious stones
(natural, synthetic or reconstructed) remain classified in
those headings even if such parts constitute more than
minor fittings or minor ornamentation, provided that these
parts do not give the articles their essential character. If,
on the other hand, the parts give the articles their essential
character, the articles are to be classified in Chapter 71.
3.- For the purposes of heading 42.03, the expression “articles of
apparel and clothing accessories” applies, inter alia, to gloves,
mittens and mitts (including those for sport or protection),
aprons and other protective clothing, braces, belts, bandoliers
and wrist straps, but excluding watch straps (heading 91.13).
Heading Tariff
Code
Unit
for
Duty
Unit
of
Classification
Rate
of
Duty
42.01 4201.00 Saddlery and harness for
any animal (including
traces, leads, knee pads,
muzzles, saddle cloths,
saddle bags, dog coats
and the like), of any
material.
value 1. kg 6.5%
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
200
42.02 4202.00 Trunks, suit-cases,
vanity-cases, executive-
cases, brief-cases, school
satchels, spectacle cases,
binocular cases, camera
cases, musical instrument
cases, gun cases, holsters
and similar containers;
travelling-bags, insulated
food or beverages bags,
toilet bags, rucksacks,
handbags, shopping-bags,
wallets, purses, map-
cases, cigarette-cases,
tobacco-pouches, tool
bags, sports bags, bottle-
cases, jewellery boxes,
powder-boxes, cutlery
cases and similar
containers, of leather or
of composition leather, of
sheeting of plastics, of
textile materials, of
vulcanised fibre or of
paperboard, or wholly or
mainly covered with such
materials or with paper.
value 1. u 6.5%
42.03 4203.00 Articles of apparel and
clothing accessories, of
leather or of composition
leather.
value 1. kg 6.5%
42.04 4204.00 Articles of leather or of
composition leather, of a
kind used in machinery or
mechanical appliances or
for other technical uses.
value 1. kg 6.5%
42.05 4205.00 Other articles of leather
or of composition leather.
value 1. kg 6.5%
42.06 4206.00 Articles of gut (other than
silk-worm gut), of
goldbeater's skin, of
bladders or of tendons.
value 1. kg 6.5%
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
201
Chapter 43
Furskins and artificial fur; manufactures thereof
Notes.
1.- Throughout the Nomenclature references to "furskins", other
than to raw furskins of heading 43.01, apply to hides or skins of
all animals which have been tanned or dressed with the hair or
wool on.
2.- This Chapter does not cover:
(a) Birdskins or parts of birdskins, with their feathers or down
(heading 05.05 or 67.01);
(b) Raw hides or skins, with the hair or wool on, of Chapter 41
(see Note 1 (c) to that Chapter);
(c) Gloves, mittens & mitts consisting of leather and furskin or
of leather and artificial fur (heading 42.03);
(d) Articles of Chapter 64;
(e) Headgear or parts thereof of Chapter 65; or
(f) Articles of Chapter 95 (for example, toys, games, sports
requisites).
3.- Heading 43.03 includes furskins and parts thereof, assembled
with the addition of other materials, and furskins and parts
thereof, sewn together in the form of garments or parts or
accessories of garments or in the form of other articles.
4.- Articles of apparel and clothing accessories (except those
excluded by Note 2) lined with furskin or artificial fur or to which
furskin or artificial fur is attached on the outside except as mere
trimming are to be classified in heading 43.03 or 43.04 as the
case may be.
5.- Throughout the Nomenclature the expression “artificial fur”
means any imitation of furskin consisting of wool, hair or other
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
202
fibres gummed or sewn on to leather, woven fabric or other
materials, but does not include imitation furskins obtained by
weaving or knitting (generally, heading 58.01 or 60.01).
Heading Tariff
Code
Unit
for
Duty
Unit
of
Classification
Rate
of
Duty
43.01 4301.00 Raw furskins (including
heads, tails, paws and
other pieces or cuttings,
suitable for furriers' use),
other than raw hides and
skins of heading 41.01,
41.02 or 41.03.
value 1. kg 33.50%
43.02 4302.00 Tanned or dressed
furskins (including heads,
tails, paws and other
pieces or cuttings),
unassembled, or
assembled (without the
addition of other
materials) other than
those of heading 43.03.
value 1. kg 33.50%
43.03 4303.00 Articles of apparel,
clothing accessories and
other articles of furskin.
value 1. kg 33.50%
43.04 4304.00 Artificial fur and articles
thereof.
value 1. kg 33.50%
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
203
Section IX
WOOD AND ARTICLES OF WOOD; WOOD CHARCOAL; CORK AND
ARTICLES OF CORK; MANUFACTURES OF STRAW, OF ESPARTO OR
OF OTHER PLAITING MATERIALS; BASKETWARE AND
WICKERWORK
Chapter 44
Wood and articles of wood; wood charcoal
Notes.
1.- This Chapter does not cover :
(a) Wood, in chips, in shavings, crushed, ground or powdered,
of a kind used primarily in perfumery, in pharmacy, or for
insecticidal, fungicidal or similar purposes (heading 12.11);
(b) Bamboos or other materials of a woody nature of a kind
used primarily for plaiting, in the rough, whether or not
split, sawn lengthwise or cut to length (heading 14.01);
(c) Wood, in chips, in shavings, ground or powdered, of a kind
used primarily in dyeing or in tanning (heading 14.04);
(d) Activated charcoal (heading 38.02);
(e) Articles of heading 42.02;
(f) Goods of Chapter 46;
(g) Footwear or parts thereof of Chapter 64;
(h) Goods of Chapter 66 (for example, umbrellas and walking-
sticks and parts thereof);
(ij) Goods of heading 68.08;
(k) Imitation jewellery of heading 71.17;
(l) Goods of Section XVI or Section XVII (for example, machine
parts, cases, covers, cabinets for machines and apparatus
and wheelwrights' wares);
(m) Goods of Section XVIII (for example, clock cases and
musical instruments and parts thereof);
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
204
(n) Parts of firearms (heading 93.05);
(o) Articles of Chapter 94 (for example, furniture, lamps and
lighting fittings, prefabricated buildings);
(p) Articles of Chapter 95 (for example, toys, games, sports
requisites);
(q) Articles of Chapter 96 (for example, smoking pipes and
parts thereof, buttons, pencils) excluding bodies and
handles, of wood, for articles of heading 96.03; or
(r) Articles of Chapter 97 (for example, works of art).
2.- In this Chapter, the expression "densified wood" means wood
which has been subjected to chemical or physical treatment
(being, in the case of layers bonded together, treatment in excess
of that needed to ensure a good bond), and which has thereby
acquired increased density or hardness together with improved
mechanical strength or resistance to chemical or electrical
agencies.
3.- Headings 44.14 to 44.21 apply to articles of the respective
descriptions of particle board or similar board, fibreboard,
laminated wood or densified wood as they apply to such articles
of wood.
4.- Products of heading 44.10, 44.11 or 44.12 may be worked to
form the shapes provided for in respect of the goods of heading
44.09, curved, corrugated, perforated, cut or formed to shapes
other than square or rectangular or submitted to any other
operation provided it does not give them the character of articles
of other headings.
5.- Heading 44.17 does not apply to tools in which the blade,
working edge, working surface or other working part is formed
by any of the materials specified in Note 1 to Chapter 82.
6.- Subject to Note 1 above and except where the context otherwise
requires, any reference to "wood" in a heading of this Chapter
applies also to bamboos and other materials of a woody nature.
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
205
Subheading Note.
1.- For the purposes of subheadings 4403.41 to 4403.49, 4407.24
to 4407.29, 4408.31 to 4408.39 and 4412.13 to 4412.99, the
expression “tropical wood” means one of the following types of
wood :
Abura, Acajou d'Afrique, Afrormosia, Ako, Alan, Andiroba,
Aningré, Avodiré, Azobé, Balau, Balsa, Bossé clair, Bossé foncé,
Cativo, Cedro, Dabema, Dark Red Meranti, Dibétou, Doussié,
Framiré, Freijo, Fromager, Fuma, Geronggang, Ilomba, Imbuia,
Ipé, Iroko, Jaboty, Jelutong, Jequitiba, Jongkong, Kapur,
Kempas, Keruing, Kosipo, Kotibé, Koto, Light Red Meranti,
Limba, Louro, Maçaranduba, Mahogany, Makoré, Mandioqueira,
Mansonia, Mengkulang, Meranti Bakau, Merawan, Merbau,
Merpauh, Mersawa, Moabi, Niangon, Nyatoh, Obeche, Okoumé,
Onzabili, Orey, Ovengkol, Ozigo, Padauk, Paldao, Palissandre de
Guatemala, Palissandre de Para, Palissandre de Rio, Palissandre
de Rose, Pau Amarelo, Pau Marfim, Pulai, Punah, Quaruba,
Ramin, Sapelli, Saqui-Saqui, Sepetir, Sipo, Sucupira, Suren,
Teak, tauari, Tiama, Tola, Virola, White Lauan, White Meranti,
White Seraya, Yellow Meranti.
Heading Tariff
Code
Unit
for
Duty
Unit
of
Classification
Rate
of
Duty
44.01 4401.00 Fuel wood, in logs, in
billets, in twigs, in
faggots or in similar
forms; wood in chips or
particles; sawdust and
wood waste and scrap,
whether or not
agglomerated in logs,
briquettes, pellets or
similar forms.
value 1. kg 5.00%
44.02 4402.00 Wood charcoal (including
shell or nut charcoal),
whether or not
agglomerated.
value 1. kg 22.25%
44.03 4403.00 Wood in the rough,
whether or not stripped of
bark or sapwood, or
roughly squared.
value 1. m 3 5.00%
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
206
44.04 4404.00 Hoopwood; split poles;
piles, pickets and stakes
of wood, pointed but not
sawn lengthwise; wooden
sticks, roughly trimmed
but not turned, bent or
otherwise worked,
suitable for the
manufacture of walking -
sticks, umbrellas, tool
handles or the like;
chipwood and the like.
value 1. kg 5.00%
44.05 4405.00 Wood wool; wood flour. value 1. kg 22.25%
44.06 4406.00 Railway or tramway
sleepers (cross -ties) of
wood.
value 1. m3 5.00%
44.07 4407.00 Wood sawn or chipped
lengthwise, sliced or
peeled, whether or not
planed, sanded or end -
jointed, of a thickness
exceeding 6 mm.
value 1. m3 5.00%
44.08 4408.00 Sheets for veneering
(including those obtained
by slicing laminated
wood), for plywood or for
other similar laminated
wood and other wood,
sawn lengthwise, sliced or
peeled, whether or not
planed, sanded or end -
jointed, of a thickness not
exceeding 6 mm.
value 1. kg 22.25%
44.09 4409.00 Wood (including strips
and friezes for parquet
flooring, not assembled)
continuously shaped
(tongued, grooved,
rebated, chamfered, V -
jointed, beaded, moulded,
rounded or the like) along
any of its edges,ends or
faces, whether or not
planed, sanded or end -
jointed.
value 1. kg 10.00%
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
207
44.10 4410.00 Particle board and similar
board (for example,
orientated strand board
and waferboard) of wood
or other ligneous
materials, whether or not
agglomerated with resins
or other organic binding
substances.
value 1. kg 22.25%
44.11 4411.00 Fibreboard of wood or
other ligneous materials,
whether or not bonded
with resins or other
organic substances.
value 1. kg 22.25%
44.12 4412.00 Plywood, veneered panels
and similar laminated
wood.
value 1. m 3 22.25%
44.13 4413.00 Densified wood, in blocks,
plates, strips or profile
shapes.
value 1. kg 22.25%
44.14 4414.00 Wooden frames for
paintings, photographs,
mirrors or similar objects.
value 1. kg 22.25%
44.15 4415.00 Packing cases, boxes,
crates, drums and similar
packings, of wood; cable-
drums of wood; pallets,
box pallets and other load
boards, of wood; pallet
collars of wood.
value 1. u 22.25%
44.16 4416.00 Casks, barrels, vats, tubs
and other coopers'
products and parts
thereof, of wood,
including staves.
value 1. kg 22.25%
44.17 4417.00 Tools, tool bodies, tool
handles, broom or brush
bodies and handles, of
wood; boot or shoe lasts
and trees, of wood.
value 1. kg 22.25%
44.18 4418.00 Builders' joinery and
carpentry of wood,
including cellular wood
panels, assembled parquet
panels, shingles and
shakes.
value 1. kg 10.00%
44.19 4419.00 Tableware and
kitchenware, of wood.
value 1. kg 22.25%
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
208
44.20 4420.00 Wood marquetry and
inlaid wood; caskets and
cases for jewellery or
cutlery, and similar
articles, of wood;
statuettes and other
ornaments, of wood;
wooden articles of
furniture not falling in
Chapter 94.
value 1. kg 22.25%
44.21 4421.00 Other articles of wood. value 1. kg 22.25%
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
209
Chapter 45
Cork and articles of cork
Notes.
1.- This Chapter does not cover :
(a) Footwear or parts of footwear of Chapter 64;
(b) Headgear or parts of headgear of Chapter 65; or
(c) Articles of Chapter 95 (for example, toys, games, sports
requisites).
Heading Tariff
Code
Unit
for
Duty
Unit
of
Classification
Rate
of
Duty
45.01 4501.00 Natural cork, raw or
simply prepared; waste
cork; crushed, granulated
or ground cork.
value 1. kg 22.25%
45.02 4502.00 Natural cork, debarked or
roughly squared, or in
rectangular (including
square) blocks, plates,
sheets or strip, (including
sharp-edged blanks for
corks or stoppers).
value 1. kg 22.25%
45.03 4503.00 Articles of natural cork. value 1. kg 22.25%
45.04 4504.00 Agglomerated cork (with
or without a binding
substance) and articles of
agglomerated cork.
value 1. kg 22.25%
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
210
Chapter 46
Manufactures of straw, of esparto or of other plaiting
materials; basketware and wickerwork
Notes.
1.- In this Chapter the expression "plaiting materials" means
materials in a state or form suitable for plaiting, interlacing or
similar processes; it includes straw, osier or willow, bamboos,
rushes, reeds, strips of wood, strips of other vegetable material
(for example, strips of bark, narrow leaves and raffia or other
strips obtained from broad leaves), unspun natural textile fibres,
monofilament and strip and the like of plastics and strips of
paper, but not strips of leather or composition leather or of felt or
nonwovens, human hair, horsehair, textile rovings or yarns, or
monofilament and strip and the like of Chapter 54.
2.- This Chapter does not cover :
(a) Wall coverings of heading 48.14;
(b) Twine, cordage, ropes or cables, plaited or not (heading
56.07);
(c) Footwear or headgear or parts thereof of Chapter 64 or 65;
(d) Vehicles or bodies for vehicles of basketware (Chapter 87);
or
(e) Articles of Chapter 94 (for example, furniture, lamps and
lighting fittings).
3.- For the purposes of heading 46.01, the expression "plaiting
materials, plaits and similar products of plaiting materials,
bound together in parallel strands" means plaiting materials,
plaits and similar products of plaiting materials, placed side by
side and bound together, in the form of sheets, whether or not
the binding materials are of spun textile materials.
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
211
Heading Tariff
Code
Unit
for
Duty
Unit
of
Classification
Rate
of
Duty
46.01 4601.00 Plaits and similar
products of plaiting
materials, whether or not
assembled into strips;
plaiting materials, plaits
and similar products of
plaiting materials, bound
together in parallel
strands or woven, in
sheet form, whether or
not being finished articles
(for example, mats,
matting, screens).
value 1. kg 22.25%
46.02 4602.00 Basketwork, wickerwork
and other articles, made
directly to shape from
plaiting materials or
made up from goods of
heading 46.01; articles of
loofah.
value 1. kg 22.25%
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
212
Section X
PULP OF WOOD OR OF OTHER FIBROUS CELLULOSIC MATERIAL;
RECOVERED (WASTE AND SCRAP) PAPER OR PAPERBOARD;
PAPER AND PAPERBOARD AND ARTICLES THEREOF
Chapter 47
Pulp of wood or of other fibrous cellulosic material;
recovered (waste and scrap) paper or paperboard
Note.
1.- For the purposes of heading 47.02, the expression “chemical
wood pulp, dissolving grades” means chemical wood pulp having
by weight an insoluble fraction of 92 % or more for soda or
sulphate wood pulp or of 88 % or more for sulphite wood pulp
after one hour in a caustic soda solution containing 18 %
sodium hydroxide (NaOH) at 20 C, and for sulphite wood pulp
an ash content that does not exceed 0.15 % by weight.
Heading Tariff
Code
Unit
for
Duty
Unit
of
Classification
Rate
of
Duty
47.01 4701.00 Mechanical wood pulp. value 1. kg 22.25%
47.02 4702.00 Chemical wood pulp,
dissolving grades.
value 1. kg 22.25%
47.03 4703.00 Chemical wood pulp, soda
or sulphate, other than
dissolving grades.
value 1. kg 22.25%
47.04 4704.00 Chemical wood pulp,
sulphite, other than
dissolving grades.
value 1. kg 22.25%
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
213
47.05 4705.00 Wood pulp obtained by a
combination of
mechanical and chemical
pulping processes.
value 1. kg 22.25%
47.06 4706.00 Pulps of fibres derived
from recovered (waste
and scrap) paper or
paperboard or of other
fibrous cellulosic
material.
value 1. kg 22.25%
47.07 4707.00 Recovered (waste and
scrap) paper or
paperboard.
value 1. kg 22.25%
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
214
Chapter 48
Paper and paperboard; articles of paper pulp,
of paper or of paperboard
Notes.
1.- For the purposes of this Chapter, except where the context
otherwise requires, a reference to “paper” includes references to
paperboard (irrespective of thickness or weight per m2).
2.- This Chapter does not cover:
(a) Articles of Chapter 30;
(b) Stamping foils of heading 32.12;
(c) Perfumed papers or papers impregnated or coated with
cosmetics (Chapter 33);
(d) Paper or cellulose wadding impregnated, coated or covered
with soap or detergent (heading 34.01), or with polishes,
creams or similar preparations (heading 34.05);
(e) Sensitised paper or paperboard of headings 37.01 to 37.04;
(f) Paper impregnated with diagnostic or laboratory reagents
(heading 38.22);
(g) Paper-reinforced stratified sheeting of plastics, or one layer
of paper or paperboard coated or covered with a layer of
plastics, the latter constituting more than half the total
thickness, or articles of such materials, other than wall
coverings of heading 48.14 (Chapter 39);
(h) Articles of heading 42.02 (for example, travel goods);
(ij) Articles of Chapter 46 (manufactures of plaiting material);
(k) Paper yarn or textile articles of paper yarn (Section XI);
(l) Articles of Chapter 64 or Chapter 65;
(m) Abrasive paper or paperboard (heading 68.05) or paper- or
paperboard-backed mica (heading 68.14) (paper and
paperboard coated with mica powder are, however, to be
classified in this Chapter);
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
215
(n) Metal foil backed with paper or paperboard (Section XV);
(o) Articles of heading 92.09; or
(p) Articles of Chapter 95 (for example, toys, games, sports
requisites) or Chapter 96 (for example, buttons).
3.- Subject to the provisions of Note 7, headings 48.01 to 48.05
include paper and paperboard which have been subjected to
calendering, super-calendering, glazing or similar finishing, false
water-marking or surface sizing, and also paper, paperboard,
cellulose wadding and webs of cellulose fibres, coloured or
marbled throughout the mass by any method. Except where
heading 48.03 otherwise requires, these headings do not apply
to paper, paperboard, cellulose wadding or webs of cellulose
fibres which have been otherwise processed.
4.- In this Chapter the expression "newsprint" means uncoated
paper of a kind used for the printing of newspapers, of which not
less than 65 % by weight of the total fibre content consists of
wood fibres obtained by a mechanical or chemi-mechanical
process, unsized or very lightly sized, having a surface
roughness Parker Print Surf (1 MPa) on each side exceeding 2.5
micrometres (microns), weighing not less than 40 g/m² and not
more than 65 g/m².
5.- For the heading 48.02, the expressions “paper and paperboard
of a kind used for writing, printing or other graphic purposes”
and “non perforated punch-cards and punch tape paper” mean
paper and paperboard made mainly from bleached pulp or from
pulp obtained by a mechanical or chemi-mechanical process and
satisfying any of the following criteria :
For paper or paperboard weighing not more than 150
g/m²:
(a) containing 10 % or more of fibres obtained by a mechanical
or chemi-mechanical process, and
1. weighing not more than 80 g/m², or
2. coloured throughout the mass; or
(b) containing more than 8 % ash, and
1. weighing not more than 80 g/m², or
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
216
2. coloured throughout the mass; or
(c) containing more than 3 % ash and having a brightness of
60 % or more; or
(d) containing more than 3 % but not more than 8 % ash,
having a brightness less than 60 %, and a burst index
equal to or less than 2.5 kPa.m²/g; or
(e) containing 3 % ash or less, having a brightness of 60 % or
more and a burst index equal to or less than 2.5 kPa.m²/g.
For paper or paperboard weighing more than 150 g/m²:
(a) coloured throughout the mass; or
(b) having a brightness of 60 % or more, and
1. a caliper of 225 micrometres (microns) or less, or
2. a caliper more than 225 micrometres (microns) but not
more than 508 micrometres (microns) and an ash
content more than 3 %; or
(c) having a brightness of less than 60 %, a caliper of 254
micrometres (microns) or less and an ash content more
than 8 %.
Heading 48.02 does not, however, cover filter paper or
paperboard (including tea-bag paper) or felt paper or
paperboard.
6.- In this Chapter “kraft paper and paperboard” means paper and
paperboard of which not less than 80 % by weight of the total
fibre content consists of fibres obtained by the chemical sulphate
or soda processes.
7.- Except where the terms of the headings otherwise require, paper,
paperboard, cellulose wadding and webs of cellulose fibres
answering to a description in two or more of the headings 48.01
to 48.11 are to be classified under that one of such headings
which occurs last in numerical order in the Nomenclature.
8.- Headings 48.01, and 48.03 to 48.09 apply only to paper,
paperboard, cellulose wadding and webs of cellulose fibres:
(a) in strips or rolls of a width exceeding 36 cm; or
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
217
(b) in rectangular (including square) sheets with one side
exceeding 36 cm and the other side exceeding 15 cm in the
unfolded state.
9.- For the purposes of heading 48.14, the expression "wallpaper
and similar wall coverings" applies only to:
(a) Paper in rolls, of a width of not less than 45 cm and not
more than 160 cm, suitable for wall or ceiling decoration :
(i) Grained, embossed, surface-coloured, design-printed or
otherwise surface-decorated (e.g., with textile flock),
whether or not coated or covered with transparent
protective plastics;
(ii) With an uneven surface resulting from the
incorporation of particles of wood, straw, etc.;
(iii) Coated or covered on the face side with plastics, the
layer of plastics being grained, embossed, coloured,
design-printed or otherwise decorated; or
(iv) Covered on the face side with plaiting material, whether
or not bound together in parallel strands or woven;
(b) Borders and friezes, of paper, treated as above, whether or
not in rolls, suitable for wall or ceiling decoration;
(c) Wall coverings of paper made up of several panels, in rolls
or sheets, printed so as to make up a scene, design or motif
when applied to a wall.
Products on a base of paper or paperboard, suitable for use
both as floor coverings and as wall coverings, are to be classified
in heading 48.15.
10.- Heading 48.20 does not cover loose sheets or cards, cut to size,
whether or not printed, embossed or perforated.
11.- Heading 48.23 applies, inter alia, to perforated paper or
paperboard cards for Jacquard or similar machines and paper
lace.
12.- Except for the goods of heading 48.14 or 48.21, paper,
paperboard, cellulose wadding and articles thereof, printed with
motifs, characters or pictorial representations, which are not
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
218
merely incidental to the primary use of the goods, fall in Chapter
49.
Subheading Notes.
1.- For the purposes of subheadings 4804.11 and 4804.19,
"kraftliner" means machine-finished or machine-glazed paper
and paperboard, of which not less than 80 % by weight of the
total fibre content consists of wood fibres obtained by the
chemical sulphate or soda processes, in rolls, weighing more
than 115 g/m² and having a minimum Mullen bursting strength
as indicated in the following table or the linearly interpolated or
extrapolated equivalent for any other weight.
Weight
g/m²
______
Minimum Mullen bursting strength
kPa
________________________________
115
125
200
300
400
393
417
637
824
961
2.- For the purposes of subheadings 4804.21 and 4804.29, "sack
kraft paper" means machine-finished paper, of which not less
than 80 % by weight of the total fibre content consists of fibres
obtained by the chemical sulphate or soda processes, in rolls,
weighing not less than 60 g/m² but not more than 115 g/m² and
meeting one of the following sets of specifications:
(a) Having a Mullen burst index of not less than 3.7 kPa.m²/g
and a stretch factor of more than 4.5 % in the cross
direction and of more than 2 % in the machine direction.
Comment: May have to review again ,
dealing with the subheading notes from the
2002 additions.
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
219
(b) Having minima for tear and tensile as indicated in the
following table or the linearly interpolated equivalent for
any other weight:
Weight
g/m2
Minimum tear
mN
Minimum tensile
kN/m
Machine
direction
Machine
direction plus
cross direction
Cross
direction
Machine
direction plus
cross direction
60 700 1,510 1.9 6
70 830 1,790 2.3 7.2
80 965 2,070 2.8 8.3
100 1,230 2,635 3.7 10.6
115 1,425 3,060 4.4 12.3
3.- For the purposes of subheading 4805.11, “semi-chemical fluting
paper” means paper, in rolls, of which not less than 65 % by
weight of the total fibre content consists of unbleached hardwood
fibres obtained by a semi-chemical pulping process, and having
a CMT 30 (Concora Medium Test with 30 minutes of
conditioning) crush resistance exceeding 196 newtons at 50 %
relative humidity, at 23 C.
4.- For the purposes of subheading 4805.30, “sulphite wrapping
paper” means machine-glazed paper, of which more than 40 %
by weight of the total fibre content consists of wood fibres
obtained by the chemical sulphite process, having an ash
content not exceeding 8 % and having a Mullen burst index of
not less than 1.47 kPa.m²/g.
5.- For the purposes of subheading 4810.22, “light-weight coated
paper” means paper, coated on both sides, of a total weight not
exceeding 72 g/m², with a coating weight not exceeding 15 g/m²
per side, on a base of which not less than 50 % by weight of the
total fibre content consists of wood fibres obtained by a
mechanical process.
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
220
Heading Tariff
Code
Unit
for
Duty
Unit
of
Classification
Rate
of
Duty
48.01 4801.00 Newsprint, in rolls or
sheets.
value 1. kg 10.00
%
48.02 4802.00 Uncoated paper and
paperboard, of a kind
used for writing, printing
or other graphic
purposes, and non
perforated punch cards
and punch tape paper, in
rolls or rectangular
(including square) sheets,
of any size, other than
paper of heading 48.01 or
48.03; hand-made paper
and paperboard.
value 1. kg 22.25
%
48.03 4803.00 Toilet or facial tissue
stock, towel or napkin
stock and similar paper of
a kind used for household
or sanitary purposes,
cellulose wadding and
webs of cellulose fibres,
whether or not creped,
crinkled, embossed,
perforated, surface-
coloured, surface-
decorated or printed, in
rolls or sheets.
value 1. kg 22.25
%
48.04 4804.00 Uncoated kraft paper and
paperboard, in rolls or
sheets, other than that of
heading 48.02 or 48.03.
value 1. kg 22.25
%
48.05 4805.00 Other uncoated paper and
paperboard, in rolls or
sheets, not further
worked or processed than
as specified in Note 3 to
this Chapter.
value 1. kg 22.25
%
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
221
48.06 4806.00 Vegetable parchment,
greaseproof papers,
tracing papers and
glassine and other glazed
transparent or
translucent papers, in
rolls or sheets.
value 1. kg 22.25
%
48.07 4807.00 Composite paper and
paperboard (made by
sticking flat layers of
paper or paperboard
together with an
adhesive), not surface-
coated or impregnated,
whether or not internally
reinforced, in rolls or
sheets.
value 1. kg 22.25
%
48.08 4808.00 Paper and paperboard,
corrugated (with or
without glued flat surface
sheets), creped, crinkled,
embossed or perforated,
in rolls or sheets, other
than paper of the kind
described in heading
48.03.
value 1. kg 22.25
%
48.09 4809.00 Carbon paper, self-copy
paper and other copying
or transfer papers
(including coated or
impregnated paper for
duplicator stencils or
offset plates), whether or
not printed, in rolls or
sheets.
value 1. kg 22.25
%
48.10 Paper and paperboard,
coated on one or both
sides with kaolin (China
clay) or other inorganic
substances, with or
without a binder, and
with no other coating,
whether or not surface-
coloured, surface-
decorated or printed, in
rolls or rectangular
(including square) sheets
of any size sheets.
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
222
-Paper and paperboard of a
kind used for writing,
printing or other graphic
purposes, not containing
fibres obtained by a
mechanical or chemi-
mechanical process or of
which not more than 10 %
by weight of the total fibre
content consists of such
fibres :
4810.13 -- In rolls value 1. kg 22.25
%
4810.14 --In sheets with one side
not exceeding 435 mm and
the other side not exceeding
297 mm in the unfolded
state
value 1. kg 22.25
%
4810.19 -- Other value 1. kg 22.25
%
- Paper and paperboard of a
kind used for writing,
printing or other graphic
purposes, of which more
than 10 % by weight of the
total fibre content consists
of fibres obtained by a
mechanical process :
4810.22 --Light-weight coated paper value 1. kg 22.25
%
4810.29 -- Other value 1. kg 22.25
%
- Kraft paper and
paperboard, other than that
of a kind used for writing,
printing or other graphic
purposes :
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
223
4810.31 --Bleached uniformly
throughout the mass and of
which more than 95 % by
weight of the total fibre
content consists of wood
fibres obtained by a
chemical process, and
weighing 150 g/m² or less
value 1. kg 22.25
%
4810.32 --Bleached uniformly
throughout the mass and of
which more than 95 % by
weight of the total fibre
content consists of wood
fibres obtained by a
chemical process, and
weighing more than 150
g/m²
value 1. kg 22.25
%
4810.39 -- Other value 1. kg 22.25
%
-Other paper and
paperboard :
4810.92 -- Multi-ply value 1. kg 22.25
%
4810.99 -- Other value 1. kg 22.25
%
48.11 4811.00 Paper, paperboard,
cellulose wadding and
webs of cellulose fibres,
coated, impregnated,
covered, surface-coloured,
surface-decorated or
printed, in rolls or
rectangular (including
square) sheets, of any
other than goods of the
kind described in heading
48.03, 48.09 or 48.10.
value 1. kg 22.25
%
48.12 4812.00 Filter blocks, slabs and
plates, of paper pulp.
value 1. kg 22.25
%
48.13 4813.00 Cigarette paper, whether
or not cut to size or in
the form of booklets or
tubes.
value 1. kg 22.25
%
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
224
48.14 4814.00 Wallpaper and similar wall
coverings; window
transparencies of paper.
value 1. kg 22.25
%
48.15 4815.00 Floor coverings on a base
of paper or of paperboard,
whether or not cut to
size.
value 1. kg 22.25
%
48.16 4816.00 Carbon paper, self-copy
paper and other copying
or transfer papers (other
than those of heading
48.09), duplicator stencils
and offset plates, of
paper, whether or not put
up in boxes.
value 1. kg 22.25
%
48.17 4817.00 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.
value 1. kg 22.25
%
48.18 Toilet paper and similar
paper, cellulose wadding
or webs of cellulose
fibres, of a kind used for
household or sanitary
purposes, in rolls of a
width not exceeding
36 cm, or cut to size or
shape; handkerchiefs,
cleansing tissues, towels,
tablecloths, serviettes,
napkins for babies,
tampons, bed sheets and
similar household,
sanitary or hospital
articles, articles of
apparel and clothing
accessories, of paper
pulp, paper, cellulose
wadding or webs of
cellulose fibres.
4818.10 - Toilet paper value 1. kg 22.25
%
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
225
4818.20 - Handkerchiefs, cleansing
or facial tissues and towels
value 1. kg 22.25
%
4818.30 - Tablecloths and serviettes value 1. kg 22.25
%
-Sanitary towels and
tampons, napkins and
napkin liners for babies
and similar sanitary
articles:
4818.401 --- napkins and napkin
liners for babies
value 1. kg 6.5%
4818.402 --- napkins and napkin
liners for adults
(incontinence aids)
value 1. kg 10.00
%
4818.409 --- Other value 1. kg 22.25
%
4818.50 - Articles of apparel and
clothing accessories
value 1. kg 6.5%
4818.90 - Other value 1. kg 22.25
%
48.19 Cartons, boxes, cases,
bags and other packing
containers, of paper,
paperboard, cellulose
wadding or webs of
cellulose fibres; box files,
letter trays, and similar
articles, of paper or
paperboard of a kind used
in offices, shops or the
like.
4819.10 -Cartons, boxes and cases,
of corrugated paper or
paperboard
value 1. kg 22.25
%
4819.20 -Folding cartons, boxes and
cases, of non-corrugated
paper or paperboard
value 1. kg 22.25
%
4819.30 -Sacks and bags, having a
base of a width of 40 cm or
more
value 1. kg 22.25
%
4819.40 -Other sacks and bags,
including cones
value 1. kg 22.25
%
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
226
4819.50 -Other packing containers,
including record sleeves
value 1. kg 22.25
%
4819.60 -Box files, letter trays,
storage boxes and similar
articles, of a kind used in
offices, shops or the like
value 1. kg 22.25
%
48.20 4820.00 Registers, account books,
note books, order books,
receipt books, letter pads,
memorandum pads,
diaries and similar
articles, exercise books,
blotting-pads, binders
(loose-leaf or other),
folders, file covers,
manifold business forms,
interleaved carbon sets
and other articles of
stationery, of paper or
paperboard; albums for
samples or for collections
and book covers, of paper
or paperboard.
value 1. kg 22.25
%
48.21 4821.00 Paper or paperboard
lables of all kinds,
whether or not printed.
value 1. kg 22.25
%
48.22 4822.00 Bobbins, spools, cops and
similar supports of paper
pulp, paper or paperboard
(whether or not
perforated or hardened).
value 1. kg 22.25
%
48.23 Other paper, paperboard,
cellulose wadding and
webs of cellulose fibres,
cut to size or shape; other
articles of paper pulp,
paper, paperboard,
cellulose wadding or webs
of cellulose fibres.
4823.10 -Gummed or adhesive
paper, in strips or rolls
value 1. kg 22.25
%
4823.20 -Filter paper and
paperboard
value 1. kg 22.25
%
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
227
4823.40 -Rolls, sheets and dials,
printed for self-recording
apparatus
value 1. kg 22.25
%
4823.60 -Trays, dishes, plates, cups
and the like, of paper or
paperboard
value 1. kg 22.25
%
4823.70 -Moulded or pressed
articles of paper pulp
value 1. kg 22.25
%
- Other :
4823.901 --- Dressmaking patterns value 1. kg 0.00%
4823.909 --- Other value 1. kg 22.25
%
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
228
Chapter 49
Printed books, newspapers, pictures and other products
of the printing industry; manuscripts, typescripts and plans
Notes.
1.- This Chapter does not cover :
(a) Photographic negatives or positives on transparent bases
(Chapter 37);
(b) Maps, plans or globes, in relief, whether or not printed
(heading No. 90.23);
(c) Playing cards or other goods of Chapter 95; or
(d) Original engravings, prints or lithographs (heading 97.02),
postage or revenue stamps, stamp-postmarks, first-day
covers, postal stationery or the like of heading No. 97.04,
antiques of an age exceeding one hundred years or other
articles of Chapter 97.
2.- For the purposes of Chapter 49, the term "printed" also means
reproduced by means of a duplicating machine, produced under
the control of an automatic data processing machine, embossed,
photographed, photocopied, thermocopied or typewritten.
3.- Newspapers, journals and periodicals which are bound otherwise
than in paper, and sets of newspapers, journals or periodicals
comprising more than one number under a single cover are to be
classified in heading 49.01, whether or not containing
advertising material.
4.- Heading 49.01 also covers:
(a) A collection of printed reproductions of, for example, works
of art or drawings, with a relative text, put up with
numbered pages in a form suitable for binding into one or
more volumes;
(b) A pictorial supplement accompanying, and subsidiary to, a
bound volume; and
(c) Printed parts of books or booklets, in the form of assembled
or separate sheets or signatures, constituting the whole or a
part of a complete work and designed for binding.
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
229
However, printed pictures or illustrations not bearing a text,
whether in the form of signatures or separate sheets, fall in
heading 49.11.
5.- Subject to Note 3 to this Chapter, heading 49.01 does not cover
publications which are essentially devoted to advertising (for
example, brochures, pamphlets, leaflets, trade catalogues, year
books published by trade associations, tourist propaganda).
Such publications are to be classified in heading 49.11.
6.- For the purposes of heading 49.03, the expression "children's
picture books" means books for children in which the pictures
form the principal interest and the text is subsidiary.
Heading Tariff
Code
Unit
for
Duty
Unit
of
Classification
Rate
of
Duty
49.01 Printed books, brochures,
leaflets and similar
printed matter, whether
or not in single sheets.
4901.001 --- Printed annual reports
of business entities resident
in Bermuda
value 1. kg 15.00%
4901.009 --- Other value 1. kg 0.00%
49.02 4902.00 Newspapers, journals and
periodicals, whether or
not illustrated or
containing advertising
material.
value 1. kg 0.00%
49.03 4903.00 Children's picture,
drawing or colouring
books.
value 1. kg 22.25%
49.04 4904.00 Music, printed or in
manuscript, whether or
not bound or illustrated.
value 1. kg 0.00%
49.05 4905.00 Maps and hydrographic or
similar charts of all kinds,
including atlases, wall
maps, topographical plans
and globes, printed.
value 1. kg 10.00%
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
230
49.06 4906.00 Plans and drawings for
architectural,
engineering, industrial,
commercial,
topographical or similar
purposes, being originals
drawn by hand; hand-
written texts;
photographic
reproductions on
sensitised paper and
carbon copies of the
foregoing.
value 1. kg 0.00%
49.07 4907.00 Unused postage, revenue
or similar stamps of
current or new issue in
the country in which they
have, or will have, a
recognised face value;
stamp-impressed paper;
banknotes; cheque forms;
stock, share or bond
certificates and similar
documents of title.
value 1. kg 0.00%
49.08 4908.00 Transfers
(decalcomanias).
value 1. kg 22.25%
49.09 4909.00 Printed or illustrated
postcards; printed cards
bearing personal
greetings, messages or
announcements, whether
or not illustrated, with or
without envelopes or
trimmings.
value 1. kg 22.25%
49.10 4910.00 Calendars of any kind,
printed, including
calendar blocks.
value 1. kg 22.25%
49.11 Other printed matter,
including printed pictures
and photographs.
-Trade advertising material,
commercial catalogues and
the like :
4911.101 ---Promoting overseas travel
and printed material
connected with other
imported goods
value 1. kg 0.00%
4911.109 --- Other value 1. kg 22.25%
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
231
- Other :
4911.91 --Pictures, designs and
photographs
value 1. kg 22.25%
4911.99 -- Other value 1. kg 22.25%
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
232
Section XI
TEXTILES AND TEXTILE ARTICLES
Notes.
1.- This Section does not cover:
(a) Animal brush making bristles or hair (heading 05.02);
horsehair or horsehair waste (heading 05.03);
(b) Human hair or articles of human hair (heading 05.01,
67.03 or 67.04), except straining cloth of a kind commonly
used in oil presses or the like (heading 59.11);
(c) Cotton linters or other vegetable materials of Chapter 14;
(d) Asbestos of heading 25.24 or articles of asbestos or other
products of heading 68.12 or 68.13;
(e) Articles of heading 30.05 or 30.06 (for example, wadding,
gauze, bandages and similar articles for medical, surgical,
dental or veterinary purposes, sterile surgical suture
materials); yarn used to clean between the teeth (dental
floss), in individual retail packages, of heading 33.06;
(f) Sensitised textiles of headings 37.01 to 37.04;
(g) Monofilament of which any cross-sectional dimension
exceeds 1 mm or strip or the like (for example, artificial
straw) of an apparent width exceeding 5 mm, of plastics
(Chapter 39), or plaits or fabrics or other basketware or
wickerwork of such monofilament or strip (Chapter 46);
(h) Woven, knitted or crocheted fabrics, felt or nonwovens,
impregnated, coated, covered or laminated with plastics, or
articles thereof, of Chapter 39;
(ij) Woven, knitted or crocheted fabrics, felt or nonwovens,
impregnated, coated, covered or laminated with rubber, or
articles thereof, of Chapter 40;
(k) Hides or skins with their hair or wool on (Chapter 41 or 43)
or articles of furskin, artificial fur or articles thereof, of
heading 43.03 or 43.04;
(l) Articles of textile materials of heading 42.01 or 42.02;
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
233
(m) Products or articles of Chapter 48 (for example, cellulose
wadding);
(n) Footwear or parts of footwear, gaiters or leggings or similar
articles of Chapter 64;
(o) Hair-nets or other headgear or parts thereof of Chapter 65;
(p) Goods of Chapter 67;
(q) Abrasive-coated textile material (heading 68.05) and also
carbon fibres or articles of carbon fibres of heading 68.15;
(r) Glass fibres or articles of glass fibres, other than
embroidery with glass thread on a visible ground of fabric
(Chapter 70);
(s) Articles of Chapter 94 (for example, furniture, bedding,
lamps and lighting fittings);
(t) Articles of Chapter 95 (for example, toys, games, sports
requisites and nets);
(u) Articles of Chapter 96 (for example, brushes, travel sets for
sewing, slide fasteners and typewriter ribbons); or
(v) Articles of Chapter 97.
2.- (A) Goods classifiable in Chapters 50 to 55 or in heading
No. 58.09 or 59.02 and of a mixture of two or more textile
materials are to be classified as if consisting wholly of that
one textile material which predominates by weight over any
other single textile material.
When no one textile material predominates by weight, the
goods are to be classified as if consisting wholly of that one
textile material which is covered by the heading which
occurs last in numerical order among those which equally
merit consideration.
(B) For the purposes of the above rule :
(a) Gimped horsehair yarn (heading 51.10) and metallised
yarn (heading 56.05) are to be treated as a single
textile material the weight of which is to be taken as
the aggregate of the weights of its components; for the
classification of woven fabrics, metal thread is to be
regarded as a textile material;
(b) The choice of appropriate heading shall be effected by
determining first the Chapter and then the applicable
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
234
heading within that Chapter, disregarding any
materials not classified in that Chapter;
(c) When both Chapters 54 and 55 are involved with any
other Chapter, Chapters 54 and 55 are to be treated
as a single Chapter;
(d) Where a Chapter or a heading refers to goods of
different textile materials, such materials are to be
treated as a single textile material.
(C) The provisions of paragraphs (A) and (B) above apply also to
the yarns referred to in Note 3, 4, 5 or 6 below.
3.- (A) For the purposes of this Section, and subject to the
exceptions in paragraph (B) below, yarns (single, multiple
(folded) or cabled) of the following descriptions are to be
treated as “twine, cordage, ropes and cables”:
(a) Of silk or waste silk, measuring more than 20,000
decitex;
(b) Of man-made fibres (including yarn of two or more
monofilaments of Chapter 54), measuring more than
10,000 decitex;
(c) Of true hemp or flax:
(i) Polished or glazed, measuring 1,429 decitex or
more; or
(ii) Not polished or glazed, measuring more than
20,000 decitex;
(d) Of coir, consisting of three or more plies;
(e) Of other vegetable fibres, measuring more than 20,000
decitex; or
(f) Reinforced with metal thread.
(B) Exceptions:
(a) Yarn of wool or other animal hair and paper yarn,
other than yarn reinforced with metal thread;
(b) Man-made filament tow of Chapter 55 and
multifilament yarn without twist or with a twist of less
than 5 turns per metre of Chapter 54;
(c) Silk worm gut of heading 50.06, and monofilaments of
Chapter 54;
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
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(d) Metallised yarn of heading 56.05; yarn reinforced with
metal thread is subject to paragraph (A) (f) above; and
(e) Chenille yarn, gimped yarn and loop wale-yarn of
heading 56.06.
4.- (A) For the purposes of Chapters 50, 51, 52, 54 and 55, the
expression "put up for retail sale" in relation to yarn means,
subject to the exceptions in paragraph (B) below, yarn
(single, multiple (folded) or cabled) put up :
(a) On cards, reels, tubes or similar supports, of a weight
(including support) not exceeding :
(i) 85 g in the case of silk, waste silk or man-made
filament yarn; or
(ii) 125 g in other cases;
(b) In balls, hanks or skeins of a weight not exceeding :
(i) 85 g in the case of man-made filament yarn of
less than 3,000 decitex, silk or silk waste;
(ii) 125 g in the case of all other yarns of less than
2,000 decitex; or
(iii) 500 g in other cases;
(c) In hanks or skeins comprising several smaller hanks
or skeins separated by dividing threads which render
them independent one of the other, each of uniform
weight not exceeding :
(i) 85 g in the case of silk, waste silk or man-made
filament yarn; or
(ii) 125 g in other cases.
(B) Exceptions:
(a) Single yarn of any textile material, except:
(i) Single yarn of wool or fine animal hair,
unbleached; and
(ii) Single yarn of wool or fine animal hair, bleached,
dyed or printed, measuring more than 5,000
decitex;
(b) Multiple (folded) or cabled yarn, unbleached:
(i) Of silk or waste silk, however put up; or
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
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(ii) Of other textile material except wool or fine
animal hair, in hanks or skeins;
(c) Multiple (folded) or cabled yarn of silk or waste silk,
bleached, dyed or printed, measuring 133 decitex or
less; and
(d) Single, multiple (folded) or cabled yarn of any textile
material:
(i) In cross-reeled hanks or skeins; or
(ii) Put up on supports or in some other manner
indicating its use in the textile industry (for
example, on cops, twisting mill tubes, pirns,
conical bobbins or spindles, or reeled in the form
of cocoons for embroidery looms).
5.- For the purposes of headings 52.04, 54.01 and 55.08 the
expression “sewing thread” means multiple (folded) or cabled
yarn:
(a) Put up on supports (for example, reels, tubes) of a weight
(including support) not exceeding 1,000 g;
(b) Dressed for use as sewing thread; and
(c) With a final "Z" twist.
6.- For the purposes of this Section, the expression "high tenacity
yarn" means yarn having a tenacity, expressed in cN/tex
(centinewtons per tex), greater than the following:
Single yarn of nylon or other polyamides,
or of polyesters ........................................................... 60 cN/tex
Multiple (folded) or cabled yarn of nylon
or other polyamides, or of polyesters ............................ 53 cN/tex
Single, multiple (folded) or cabled yarn
of viscose rayon ......................................................... 27 cN/tex.
7.- For the purposes of this Section, the express ion "made up"
means:
(a) Cut otherwise than into squares or rectangles;
(b) Produced in the finished state, ready for use (or merely
needing separation by cutting dividing threads) without
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
237
sewing or other working (for example, certain dusters,
towels, table cloths, scarf squares, blankets);
(c) Hemmed or with rolled edges, or with a knotted fringe at
any of the edges, but excluding fabrics the cut edges of
which have been prevented from unravelling by whipping or
by other simple means;
(d) Cut to size and having undergone a process of drawn
thread work;
(e) Assembled by sewing, gumming or otherwise (other than
piece goods consisting of two or more lengths of identical
material joined end to end and piece goods composed of two
or more textiles assembled in layers, whether or not
padded);
(f) Knitted or crocheted to shape, whether presented as
separate items or in the form of a number of items in the
length.
8.- For the purposes of Chapters 50 to 60 :
(a) Chapters 50 to 55 and 60 and, except where the context
otherwise requires, Chapters 56 to 59 do not apply to goods
made up within the meaning of Note 7 above; and
(b) Chapters 50 to 55 and 60 do not apply to goods of
Chapters 56 to 59.
9.- The woven fabrics of Chapters 50 to 55 include fabrics consisting
of layers of parallel textile yarns superimposed on each other at
acute or right angles. These layers are bonded at the
intersections of the yarns by an adhesive or by thermal bonding.
10.- Elastic products consisting of textile materials combined with
rubber threads are classified in this Section.
11.- For the purposes of this Section, the expression “impregnated”
includes “dipped”.
12.- For the purposes of this Section, the expression “polyamides”
includes “aramids”.
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
238
13.- Unless the context otherwise requires, textile garments of
different headings are to be classified in their own headings even
if put up in sets for retail sale. For the purposes of this Note, the
expression “textile garments” means garments of headings 61.01
to 61.14 and headings 62.01 to 62.11.
Subheading Notes.
1.- In this Section and, where applicable, throughout the
Nomenclature, the following expressions have the meanings
hereby assigned to them:
(a) Elastomeric yarn
Filament yarn, including monofilament, of synthetic textile
material, other than textured yarn, which does not break
on being extended to three times its original length and
which returns, after being extended to twice its original
length, within a period of five minutes, to a length not
greater than one and a half times its original length.
(b) Unbleached yarn
Yarn which:
(i) has the natural colour of its constituent fibres and has
not been bleached, dyed (whether or not in the mass) or
printed; or
(ii) is of indeterminate colour ("grey yarn"), manufactured
from garnetted stock.
Such yarn may have been treated with a colourless
dressing or fugitive dye (which disappears after simple
washing with soap) and, in the case of man-made fibres,
treated in the mass with delustring agents (for example,
titanium dioxide).
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
239
(c) Bleached yarn
Yarn which :
(i) has undergone a bleaching process, is made of
bleached fibres or, unless the context otherwise
requires, has been dyed white (whether or not in the
mass) or treated with a white dressing;
(ii) consists of a mixture of unbleached and bleached
fibres; or
(iii) is multiple (folded) or cabled and consists of
unbleached and bleached yarns.
(d) Coloured (dyed or printed) yarn
Yarn which :
(i) is dyed (whether or not in the mass) other than white or
in a fugitive colour, or printed, or made from dyed or
printed fibres;
(ii) consists of a mixture of dyed fibres of different colours
or of a mixture of unbleached or bleached fibres with
coloured fibres (marl or mixture yarns), or is printed in
one or more colours at intervals to give the impression
of dots;
(iii) is obtained from slivers or rovings which have been
printed; or
(iv) is multiple (folded) or cabled and consists of
unbleached or bleached yarn and coloured yarn.
The above definitions also apply, mutatis mutandis, to
monofilament and to strip or the like of Chapter 54.
(e) Unbleached woven fabric
Woven fabric made from unbleached yarn and which has
not been bleached, dyed or printed. Such fabric may have
been treated with a colourless dressing or a fugitive dye.
(f) Bleached woven fabric
Woven fabric which :
(i) has been bleached or, unless the context otherwise
requires, dyed white or treated with a white dressing, in
the piece;
(ii) consists of bleached yarn; or
(iii) consists of unbleached and bleached yarn.
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
240
(g) Dyed woven fabric
Woven fabric which :
(i) is dyed a single uniform colour other than white (unless
the context otherwise requires) or has been treated with
a coloured finish other than white (unless the context
otherwise requires), in the piece; or
(ii) consists of coloured yarn of a single uniform colour.
(h) Woven fabric of yarns of different colours
Woven fabric (other than printed woven fabric) which :
(i) consists of yarns of different colours or yarns of
different shades of the same colour (other than the
natural colour of the constituent fibres);
(ii) consists of unbleached or bleached yarn and coloured
yarn; or
(iii) consists of marl or mixture yarns.
(In all cases, the yarn used in selvedges and piece ends is
not taken into consideration.)
(ij) Printed woven fabric
Woven fabric which has been printed in the piece, whether
or not made from yarns of different colours.
(The following are also regarded as printed woven fabrics :
woven fabrics bearing designs made, for example, with a
brush or spray gun, by means of transfer paper, by flocking
or by the batik process.)
The process of mercerisation does not affect the classification
of yarns or fabrics within the above categories.
The definitions at (e) to (ij) above apply, mutatis mutandis, to
knitted or crocheted fabrics.
(k) Plain weave
A fabric construction in which each yarn of the weft passes
alternately over and under successive yarns of the warp
and each yarn of the warp passes alternately over and
under successive yarns of the weft.
2.- (A) Products of Chapters 56 to 63 containing two or more
textile materials are to be regarded as consisting wholly of
that textile material which would be selected under Note 2
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
241
to this Section for the classification of a product of
Chapters 50 to 55 or of heading 58.09 consisting of the
same textile materials.
(B) For the application of this rule:
(a) where appropriate, only the part which determines the
classification under Interpretative Rule 3 shall be
taken into account;
(b) in the case of textile products consisting of a ground
fabric and a pile or looped surface no account shall be
taken of the ground fabric;
(c) in the case of embroidery of heading 58.10 and goods
thereof, only the ground fabric shall be taken into
account. However, embroidery without visible ground,
and goods thereof, shall be classified with reference to
the embroidering threads alone.
Chapter 50
Silk
Heading Tariff
Code
Unit
for
Duty
Unit
of
Classification
Rate
of
Duty
50.01 5001.00 Silk-worm cocoons
suitable for reeling.
value 1. kg 8.50%
50.02 5002.00 Raw silk (not thrown). value 1. kg 8.50%
50.03 5003.00 Silk waste (including
cocoons unsuitable for
reeling, yarn waste and
garnetted stock).
value 1. kg 8.50%
50.04 5004.00 Silk yarn (other than yarn
spun from silk waste) not
put up for retail sale.
value 1. kg 8.50%
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
242
50.05 5005.00 Yarn spun from silk
waste, not put up for
retail sale.
value 1. kg 8.50%
50.06 5006.00 Silk yarn and yarn spun
from silk waste, put up
for retail sale; silk-worm
gut.
value 1. kg 8.50%
50.07 5007.00 Woven fabrics of silk or of
silk waste.
value 1. kg 8.50%
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
243
Chapter 51
Wool, fine or coarse animal hair; horsehair yarn
and woven fabric
Note.
1.- Throughout the Nomenclature :
(a) "Wool" means the natural fibre grown by sheep or lambs;
(b) "Fine animal hair" means the hair of alpaca, llama, vicuna,
camel, yak, Angora, Tibetan, Kashmir or similar goats (but
not common goats), rabbit (including Angora rabbit), hare,
beaver, nutria or musk-rat;
(c) "Coarse animal hair" means the hair of animals not
mentioned above, excluding brush-making hair and bristles
(heading 05.02) and horsehair (heading 05.03).
Heading Tariff
Code
Unit
for
Duty
Unit
of
Classification
Rate
of
Duty
51.01 5101.00 Wool, not carded or
combed.
value 1. kg 8.50%
51.02 5102.00 Fine or coarse animal
hair, not carded or
combed.
value 1. kg 8.50%
51.03 5103.00 Waste of wool or of fine or
coarse animal hair,
including yarn waste but
excluding garnetted
stock.
value 1. kg 8.50%
51.04 5104.00 Garnetted stock of wool
or of fine or coarse
animal hair.
value 1. kg 8.50%
51.05 5105.00 Wool and fine or coarse
animal hair, carded or
combed (including
combed wool in
fragments).
value 1. kg 8.50%
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
244
51.06 5106.00 Yarn of carded wool, not
put up for retail sale.
value 1. kg 8.50%
51.07 5107.00 Yarn of combed wool, not
put up for retail sale.
value 1. kg 8.50%
51.08 5108.00 Yarn of fine animal hair
(carded or combed), not
put up for retail sale.
value 1. kg 8.50%
51.09 5109.00 Yarn of wool or of fine
animal hair, put up for
retail sale.
value 1. kg 8.50%
51.10 5110.00 Yarn of coarse animal
hair or of horsehair
(including gimped
horsehair yarn), whether
or not put up for retail
sale.
value 1. kg 8.50%
51.11 5111.00 Woven fabrics of carded
wool or of carded fine
animal hair.
value 1. kg 8.50%
51.12 5112.00 Woven fabrics of combed
wool or of combed fine
animal hair.
value 1. kg 8.50%
51.13 5113.00 Woven fabrics of coarse
animal hair or of
horsehair.
value 1. kg 8.50%
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
245
Chapter 52
Cotton
Heading Tariff
Code
Unit
for
Duty
Unit
of
Classification
Rate
of
Duty
52.01 5201.00 Cotton, not carded or
combed.
value 1. kg 8.50
%
52.02 5202.00 Cotton waste (including
yarn waste and garnetted
stock).
value 1. kg 8.50
%
52.03 5203.00 Cotton, carded or
combed.
value 1. kg 8.50
%
52.04 5204.00 Cotton sewing thread,
whether or not put up for
retail sale.
value 1. kg 8.50
%
52.05 5205.00 Cotton yarn (other than
sewing thread),
containing 85 % or more
by weight of cotton, not
put up for retail sale.
value 1. kg 8.50
%
52.06 5206.00 Cotton yarn (other than
sewing thread),
containing less than 85 %
by weight of cotton, not
put up for retail sale.
value 1. kg 8.50
%
52.07 5207.00 Cotton yarn (other than
sewing thread) put up for
retail sale.
value 1. kg 8.50
%
52.08 5208.00 Woven fabrics of cotton,
containing 85 % or more
by weight of cotton,
weighing not more than
200 g/m2.
value 1. kg 8.50
%
52.09 5209.00 Woven fabrics of cotton,
containing 85 % or more
by weight of cotton,
weighing more than 200
g/m2 .
value 1. kg 8.50
%
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
246
52.10 5210.00 Woven fabrics of cotton,
containing less than 85 %
by weight of cotton,
mixed mainly or solely
with man-made fibres,
weighing not more than
200 g/m2 .
value 1. kg 8.50
%
52.11 5211.00 Woven fabrics of cotton,
containing less than 85 %
by weight of cotton,
mixed mainly or solely
with man-made fibres,
weighing more than 200
g/m 2.
value 1. kg 8.50
%
52.12 5212.00 Other woven fabrics of
cotton.
value 1. kg 8.50
%
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
247
Chapter 53
Other vegetable textile fibres;
paper yarn and woven fabrics of paper yarn
Heading Tariff
Code
Unit
for
Duty
Unit
of
Classification
Rate
of
Duty
53.01 5301.00 Flax, raw or processed but
not spun; flax tow and
waste (including yarn
waste and garnetted
stock).
value 1. kg 8.50%
53.02 5302.00 True hemp (Cannabis
sativa L.), raw or
processed but not spun;
tow and waste of true
hemp (including yarn
waste and garnetted
stock).
value 1. kg 8.50%
53.03 5303.00 Jute and other textile
bast fibres (excluding flax,
true hemp and ramie),
raw or processed but not
spun; tow and waste of
these fibres (including
yarn waste and garnetted
stock).
value 1. kg 8.50%
53.04 5304.00 Sisal and other textile
fibres of the genus Agave,
raw or processed but not
spun; tow and waste of
these fibres (including
yarn waste and garnetted
stock).
value 1. kg 8.50%
53.05 5305.00 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
these fibres (including
yarn waste and garnetted
stock).
value 1. kg 8.50%
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
248
53.06 5306.00 Flax yarn. value 1. kg 8.50%
53.07 5307.00 Yarn of jute or of other
textile bast fibres of
heading No. 53.03.
value 1. kg 8.50%
53.08 5308.00 Yarn of other vegetable
textile fibres; paper yarn.
value 1. kg 8.50%
53.09 5309.00 Woven fabrics of flax. value 1. kg 8.50%
53.10 5310.00 Woven fabrics of jute or of
other textile bast fibres of
heading 53.03.
value 1. kg 8.50%
53.11 5311.00 Woven fabrics of other
vegetable textile fibres;
woven fabrics of paper
yarn.
value 1. kg 8.50%
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
249
Chapter 54
Man-made filaments
Notes.
1.- Throughout the Nomenclature, the term "man-made fibres"
means staple fibres and filaments of organic polymers produced
by manufacturing processes, either :
(a) By polymerisation of organic monomers, such as
polyamides, polyesters, polyurethanes or polyvinyl
derivatives; or
(b) By chemical transformation of natural organic polymers (for
example, cellulose, casein, proteins or algae), such as
viscose rayon, cellulose acetate, cupro or alginates.
The terms "synthetic" and "artificial", used in relation to fibres,
mean : synthetic : fibres as defined at (a); artificial : fibres as
defined at (b).
The terms "man-made", "synthetic" and "artificial" shall have
the same meanings when used in relation to "textile materials".
2.- Headings 54.02 and 54.03 do not apply to synthetic or artificial
filament tow of Chapter 55.
Heading Tariff
Code
Unit
for
Duty
Unit
of
Classification
Rate
of
Duty
54.01 5401.00 Sewing thread of man-
made filaments, whether
or not put up for retail
sale.
value 1. kg 22.25%
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
250
54.02 5402.00 Synthetic filament yarn
(other than sewing
thread), not put up for
retail sale, including
synthetic monofilament
of less than 67 decitex.
value 1. kg 22.25%
54.03 5403.00 Artificial filament yarn
(other than sewing
thread), not put up for
retail sale, including
artificial monofilament of
less than 67 decitex.
value 1. kg 22.25%
54.04 5404.00 Synthetic monofilament
of 67 decitex or more and
of which no cross-
sectional dimension
exceeds 1 mm; strip and
the like (for example,
artificial straw) of
synthetic textile
materials of an apparent
width not exceeding 5
mm.
value 1. kg 22.25%
54.05 5405.00 Artificial monofilament of
67 decitex or more and of
which no cross-sectional
dimension exceeds 1 mm;
strip and the like (for
example, artificial straw)
of artificial textile
materials of an apparent
width not exceeding 5
mm.
value 1. kg 22.25%
54.06 5406.00 Man-made filament yarn
(other than sewing
thread), put up for retail
sale.
value 1. kg 22.25%
54.07 5407.00 Woven fabrics of
synthetic filament yarn,
including woven fabrics
obtained from materials
of heading 54.04.
value 1. kg 22.25%
54.08 5408.00 Woven fabrics of artificial
filament yarn, including
woven fabrics obtained
from materials of heading
54.05.
value 1. kg 22.25%
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
251
Chapter 55
Man-made staple fibres
Note.
1.- Headings Nos. 55.01 and 55.02 apply only to man-made
filament tow, consisting of parallel filaments of a uniform length
equal to the length of the tow, meeting the following
specifications :
(a) Length of tow exceeding 2 m;
(b) Twist less than 5 turns per metre;
(c) Measuring per filament less than 67 decitex;
(d) Synthetic filament tow only : the tow must be drawn, that is
to say, be incapable of being stretched by more than 100 %
of its length;
(e) Total measurement of tow more than 20,000 decitex.
Tow of a length not exceeding 2 m is to be classified in
heading 55.03 or 55.04.
Heading Tariff
Code
Unit
for
Duty
Unit
of
Classification
Rate
of
Duty
55.01 5501.00 Synthetic filament tow. value 1. kg 22.25%
55.02 5502.00 Artificial filament tow. value 1. kg 22.25%
55.03 5503.00 Synthetic staple fibres,
not carded, combed or
otherwise processed for
spinning.
value 1. kg 22.25%
55.04 5504.00 Artificial staple fibres,
not carded, combed or
otherwise processed for
spinning.
value 1. kg 22.25%
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
252
55.05 5505.00 Waste (including noils,
yarn waste and garnetted
stock) of man-made
fibres.
value 1. kg 22.25%
55.06 5506.00 Synthetic staple fibres,
carded, combed or
otherwise processed for
spinning.
value 1. kg 22.25%
55.07 5507.00 Artificial stap le fibres,
carded, combed or
otherwise processed for
spinning.
value 1. kg 22.25%
55.08 5508.00 Sewing thread of man-
made staple fibres,
whether or not put up for
retail sale.
value 1. kg 22.25%
55.09 5509.00 Yarn (other than sewing
thread) of synthetic
staple fibres, not put up
for retail sale.
value 1. kg 22.25%
55.10 5510.00 Yarn (other than sewing
thread) of artificial staple
fibres, not put up for
retail sale.
value 1. kg 22.25%
55.11 5511.00 Yarn (other than sewing
thread) of man-made
staple fibres, put up for
retail sale.
value 1. kg 22.25%
55.12 5512.00 Woven fabrics of
synthetic staple fibres,
containing 85 % or more
by weight of synthetic
staple fibres.
value 1. kg 22.25%
55.13 5513.00 Woven fabrics of
synthetic staple fibres,
containing less than 85 %
by weight of such fibres,
mixed mainly or solely
with cotton, of a weight
not exceeding 170 g/m².
value 1. kg 22.25%
55.14 5514.00 Woven fabrics of
synthetic staple fibres,
containing less than 85 %
by weight of such fibres,
mixed mainly or solely
with cotton, of a weight
exceeding 170 g/m².
value 1. kg 22.25%
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
253
55.15 5515.00 Other woven fabrics of
synthetic staple fibres.
value 1. kg 22.25%
55.16 5516.00 Woven fabrics of artificial
staple fibres.
value 1. kg 22.25%
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
254
Chapter 56
Wadding, felt and nonwovens; special yarns;
twine, cordage, ropes and cables and articles thereof
Notes.
1.- This Chapter does not cover :
(a) Wadding, felt or nonwovens, impregnated, coated or
covered with substances or preparations (for example,
perfumes or cosmetics of Chapter 33, soaps or detergents of
heading 34.01, polishes, creams or similar preparations of
heading 34.05, fabric softeners of heading 38.09) where the
textile material is present merely as a carrying medium;
(b) Textile products of heading 58.11;
(c) Natural or artificial abrasive powder or grain, on a backing
of felt or nonwovens (heading 68.05);
(d) Agglomerated or reconstituted mica, on a backing of felt or
nonwovens (heading 68.14); or
(e) Metal foil on a backing of felt or nonwovens (Section XV).
2.- The term "felt" includes needleloom felt and fabrics consisting of
a web of textile fibres the cohesion of which has been enhanced
by a stitch-bonding process using fibres from the web itself.
3.- Headings 56.02 and 56.03 cover respectively felt and
nonwovens, impregnated, coated, covered or laminated with
plastics or rubber whatever the nature of these materials
(compact or cellular).
Heading 56.03 also includes nonwovens in which plastics or
rubber forms the bonding substance.
Headings 56.02 and 56.03 do not, however, cover :
(a) Felt impregnated, coated, covered or laminated with plastics
or rubber, containing 50 % or less by weight of textile
material or felt completely embedded in plastics or rubber
(Chapter 39 or 40);
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
255
(b) Nonwovens, either completely embedded in plastics or
rubber, or entirely coated or covered on both sides with
such materials, provided that such coating or covering can
be seen with the naked eye with no account being taken of
any resulting change of colour (Chapter 39 or 40); or
(c) Plates, sheets or strip of cellular plastics or cellular rubber
combined with felt or nonwovens, where the textile material
is present merely for reinforcing purposes (Chapter 39 or
40).
4.- Heading 56.04 does not cover textile yarn, or strip or the like of
heading 54.04 or 54.05, in which the impregnation, coating or
covering cannot be seen with the naked eye (usually Chapters 50
to 55); for the purpose of this provision, no account should be
taken of any resulting change of colour.
Heading Tariff
Code
Unit
for
Duty
Unit
of
Classification
Rate of
Duty
56.01 Wadding of textile
materials and articles
thereof; textile fibres, not
exceeding 5 mm in length
(flock), textile dust and
mill neps.
-Sanitary towels and
tampons, napkins and
napkin liners for babies
and similar sanitary
articles, of wadding :
5601.101 ---Napkins and napkin
liners for babies
value 1. kg 6.5%
5601.102 ---Napkins and napkin
liners for adults
(incontinence aids)
value 1. kg 10.00%
5601.109 ---Other value 1. kg 22.25%
5601.20 -Wadding; other articles of
wadding
value 1. kg 22.25%
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
256
5601.30 -Textile flock and dust and
mill neps
value 1. kg 22.25%
56.02 5602.00 Felt, whether or not
impregnated, coated,
covered or laminated.
value 1. kg 22.25%
56.03 5603.00 Nonwovens, whether or
not impregnated, coated,
covered or laminated.
value 1. kg 22.25%
56.04 5604.00 Rubber thread and cord,
textile covered; textile
yarn, and strip and the
like of heading 54.04 or
54.05, impregnated,
coated, covered or
sheathed with rubber or
plastics.
value 1. kg 22.25%
56.05 5605.00 Metallised yarn, whether
or not gimped, being
textile yarn, or strip or
the like of heading 54.04
or 54.05, combined with
metal in the form of
thread, strip or powder or
covered with metal.
value 1. kg 22.25%
56.06 5606.00 Gimped yarn, and strip
and the like of heading
54.04 or 54.05, gimped
(other than those of
heading No. 56.05 and
gimped horsehair yarn);
chenille yarn (including
flock chenille yarn); loop
wale-yarn.
value 1. kg 22.25%
56.07 5607.00 Twine, cordage, ropes and
cables, whether or not
plaited or braided and
whether or not
impregnated, coated,
covered or sheathed with
rubber or plastics.
value 1. kg 22.25%
56.08 5608.00 Knotted netting of twine,
cordage or rope; made up
fishing nets and other
made up nets, of textile
materials.
value 1. kg 22.25%
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
257
56.09 5609.00 Articles of yarn, strip or
the like of heading 54.04
or 54.05, twine, cordage,
rope or cables, not
elsewhere specified or
included.
value 1. kg 22.25%
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
258
Chapter 57
Carpets and other textile floor coverings
Notes.
1.- For the purposes of this Chapter, the term "carpets and other
textile floor coverings" means floor coverings in which textile
materials serve as the exposed surface of the article when in use
and includes articles having the characteristics of textile floor
coverings but intended for use for other purposes.
2.- This Chapter does not cover floor covering underlays.
Heading Tariff
Code
Unit
for
Duty
Unit
of
Classification
Rate
of
Duty
57.01 5701.00 Carpets and other textile
floor coverings, knotted,
whether or not made up.
value 1. m2 22.25
%
57.02 5702.00 Carpets and other textile
floor coverings, woven,
not tufted or flocked,
whether or not made up,
including "Kelem",
"Schumacks",
"Karamanie" and similar
hand-woven rugs.
value 1. m2 22.25
%
57.03 5703.00 Carpets and other textile
floor coverings, tufted,
whether or not made up.
value 1. m2 22.25
%
57.04 5704.00 Carpets and other textile
floor coverings, of felt,
not tufted or flocked,
whether or not made up.
value 1. m2 22.25
%
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
259
57.05 5705.00 Other carpets and other
textile floor coverings,
whether or not made up.
value 1. m2 22.25
%
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
260
Chapter 58
Special woven fabrics; tufted textile fabrics;lace; tapestries;
trimmings; embroidery
Notes.
1.- This Chapter does not apply to textile fabrics referred to in Note
1 to Chapter 59, impregnated, coated, covered or laminated, or
to other goods of Chapter 59.
2.- Heading 58.01 also includes woven weft pile fabrics which have
not yet had the floats cut, at which stage they have no pile
standing up.
3.- For the purposes of heading 58.03, “gauze” means a fabric with
a warp composed wholly or in part of standing or ground threads
and crossing or doup threads which cross the standing or
ground threads making a half turn, a complete turn or more to
form loops through which weft threads pass.
4.- Heading 58.04 does not apply to knotted net fabrics of twine,
cordage or rope, of heading 56.08.
5.- For the purposes of heading 58.06, the expression “narrow
woven fabrics” means :
(a) Woven fabrics of a width not exceeding 30 cm, whether
woven as such or cut from wider pieces, provided with
selvedges (woven, gummed or otherwise made) on both
edges;
(b) Tubular woven fabrics of a flattened width not exceeding 30
cm; and
(c) Bias binding with folded edges, of a width when unfolded
not exceeding 30 cm.
Narrow woven fabrics with woven fringes are to be
classified in heading 58.08.
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
261
6.- In heading 58.10, the expression “embroidery” means, inter alia,
embroidery with metal or glass thread on a visible ground of
textile fabric, and sewn appliqué work of sequins, beads or
ornamental motifs of textile or other materials. The heading
does not apply to needlework tapestry (heading 58.05).
7.- In addition to the products of heading 58.09, this Chapter also
includes articles made of metal thread and of a kind used in
apparel, as furnishing fabrics or for similar purposes.
Heading Tariff
Code
Unit
for
Duty
Unit
of
Classification
Rate
of
Duty
58.01 5801.00 Woven pile fabrics and
chenille fabrics, other
than fabrics of heading
58.02 or 58.06.
value 1. kg 22.25%
58.02 5802.00 Terry towelling and
similar woven terry
fabrics, other than narrow
fabrics of heading 58.06;
tufted textile fabrics,
other than products of
heading 57.03.
value 1. kg 22.25%
58.03 5803.00 Gauze, other than narrow
fabrics of heading 58.06.
value 1. kg 22.25%
58.04 5804.00 Tulles and other net
fabrics, not including
woven, knitted or
crocheted fabrics; lace in
the piece, in strips or in
motifs, other than fabrics
of heading 60.02 to
60.06.
value 1. kg 22.25%
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
262
58.05 5805.00 Hand-woven tapestries of
the type Gobelins,
Flanders, Aubusson,
Beauvais and the like,
and needle-worked
tapestries (for example,
petit point, cross stitch),
whether or not made up.
value 1. kg 22.25%
58.06 5806.00 Narrow woven fabrics,
other than goods of
heading 58.07; narrow
fabrics consisting of warp
without weft assembled
by means of an adhesive
(bolducs).
value 1. kg 22.25%
58.07 5807.00 Labels, badges and similar
articles of textile
materials, in the piece, in
strips or cut to shape or
size, not embroidered.
value 1. kg 22.25%
58.08 5808.00 Braids in the piece;
ornamental trimmings in
the piece, without
embroidery, other than
knitted or crocheted;
tassels, pompons and
similar articles.
value 1. kg 22.25%
58.09 5809.00 Woven fabrics of metal
thread and woven fabrics
of metallised yarn of
heading 56.05, of a kind
used in apparel, as
furnishing fabrics or for
similar purposes, not
elsewhere specified or
included.
value 1. kg 22.25%
58.10 5810.00 Embroidery in the piece,
in strips or in motifs.
value 1. kg 22.25%
58.11 5811.00 Quilted textile products
in the piece, composed of
one or more layers of
textile materials
assembled with padding
by stitching or otherwise,
other than embroidery of
heading No. 58.10.
value 1. kg 22.25%
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
263
Chapter 59
Impregnated, coated, covered or laminated textile fabrics;
textile articles of a kind suitable for industrial use
Notes.
1.- Except where the context otherwise requires, for the purposes of
this Chapter the expression "textile fabrics" applies only to the
woven fabrics of Chapters 50 to 55 and headings 58.03 and
58.06, the braids and ornamental trimmings in the piece of
heading 58.08 and the knitted or crocheted fabrics of heading
60.02.
2.- Heading 59.03 applies to :
(a) Textile fabrics, impregnated, coated, covered or laminated
with plastics, whatever the weight per square metre and
whatever the nature of the plastic material (compact or
cellular), other than:
(1) Fabrics in which the impregnation, coating or covering
cannot be seen with the naked eye (usually
Chapters 50 to 55, 58 or 60); for the purpose of this
provision, no account should be taken of any resulting
change of colour;
(2) Products which cannot, without fracturing, be bent
manually around a cylinder of a diameter of 7 mm, at
a temperature between 15 C and 30 C (usually
Chapter 39);
(3) Products in which the textile fabric is either completely
embedded in plastics or entirely coated or covered on
both sides with such material, provided that such
coating or covering can be seen with the naked eye
with no account being taken of any resulting change of
colour (Chapter 39);
(4) Fabrics partially coated or partially covered with
plastics and bearing designs resulting from these
treatments (usually Chapters 50 to 55, 58 or 60);
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
264
(5) Plates, sheets or strip of cellular plastics, combined
with textile fabric, where the textile fabric is present
merely for reinforcing purposes (Chapter 39); or
(6) Textile products of heading 58.11;
(b) Fabrics made from yarn, strip or the like, impregnated,
coated, covered or sheathed with plastics, of heading 56.04.
3.- For the purposes of heading 59.05, the expression "textile wall
coverings" applies to products in rolls, of a width of not less than
45 cm, suitable for wall or ceiling decoration, consisting of a
textile surface which has been fixed on a backing or has been
treated on the back (impregnated or coated to permit pasting).
This heading does not, however, apply to wall coverings
consisting of textile flock or dust fixed directly on a backing of
paper (heading 48.14) or on a textile backing (generally heading
59.07).
4.- For the purposes of heading 59.06, the expression “rubberised
textile fabrics” means :
(a) Textile fabrics impregnated, coated, covered or laminated
with rubber,
(i) Weighing not more than 1,500 g/m2; or
(ii) Weighing more than 1,500 g/m2 and containing more
than 50 % by weight of textile material;
(b) Fabrics made from yarn, strip or the like, impregnated,
coated, covered or sheathed with rubber, of heading 56.04;
(c) Fabrics composed of parallel textile yarns agglomerated
with rubber, irrespective of their weight per square metre.
This heading does not, however, apply to plates, sheets or strip
of cellular rubber, combined with textile fabric, where the textile
fabric is present merely for reinforcing purposes (Chapter 40), or
textile products of heading 58.11.
5.- Heading 59.07 does not apply to:
(a) Fabrics in which the impregnation, coating or covering
cannot be seen with the naked eye (usually Chapters 50 to
55, 58 or 60); for the purpose of this provision, no account
should be taken of any resulting change of colour;
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
265
(b) Fabrics painted with designs (other than painted canvas
being theatrical scenery, studio back-cloths or the like);
(c) Fabrics partially covered with flock, dust, powdered cork or
the like and bearing designs resulting from these
treatments; however, imitation pile fabrics remain classified
in this heading;
(d) Fabrics finished with normal dressings having a basis of
amylaceous or similar substances;
(e) Wood veneered on a backing of textile fabrics (heading
44.08);
(f) Natural or artificial abrasive powder or grain, on a backing
of textile fabrics (heading 68.05);
(g) Agglomerated or reconstituted mica, on a backing of textile
fabrics (heading 68.14); or
(h) Metal foil on a backing of textile fabrics (Section XV).
6.- Heading 59.10 does not apply to:
(a) Transmission or conveyor belting, of textile material, of a
thickness of less than 3 mm; or
(b) Transmission or conveyor belts or belting of textile fabric
impregnated, coated, covered or laminated with rubber or
made from textile yarn or cord impregnated, coated,
covered or sheathed with rubber (heading 40.10).
7.- Heading 59.11 applies to the following goods, which do not fall in
any other heading of Section XI :
(a) Textile products in the piece, cut to length or simply cut to
rectangular (including square) shape (other than those
having the character of the products of headings 59.08 to
59.10), the following only:
(i) Textile fabrics, felt and felt-lined woven fabrics, coated,
covered or laminated with rubber, leather or other
material, of a kind used for card clothing, and similar
fabrics of a kind used for other technical purposes,
including narrow fabrics made of velvet impregnated
with rubber, for covering weaving spindles (weaving
beams);
(ii) Bolting cloth;
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
266
(iii) Straining cloth of a kind used in oil presses or the like,
of textile material or of human hair;
(iv) Flat woven textile fabrics with multiple warp or weft,
whether or not felted, impregnated or coated, of a kind
used in machinery or for other technical purposes;
(v) Textile fabrics reinforced with metal, of a kind used for
technical purposes;
(vi) Cords, braids and the like, whether or not coated,
impregnated or reinforced with metal, of a kind used
in industry as packing or lubricating materials;
(b) Textile articles (other than those of headings 59.08 to
59.10) of a kind used for technical purposes (for example,
textile fabrics and felts, endless or fitted with linking
devices, of a kind used in paper-making or similar
machines (for example, for pulp or asbestos-cement),
gaskets, washers, polishing discs and other machinery
parts).
Heading Tariff
Code
Unit
for
Duty
Unit
of
Classification
Rate
of
Duty
59.01 5901.00 Textile fabrics coated
with gum or amylaceous
substances, of a kind used
for the outer covers of
books or the like; tracing
cloth; prepared painting
canvas; buckram and
similar stiffened textile
fabrics of a kind used for
hat foundations.
value 1. kg 22.25%
59.02 5902.00 Tyre cord fabric of high
tenacity yarn of nylon or
other polyamides,
polyesters or viscose
rayon.
value 1. kg 22.25%
59.03 5903.00 Textile fabrics
impregnated, coated,
covered or laminated with
plastics, other than those
of heading 59.02.
value 1. kg 22.25%
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
267
59.04 5904.00 Linoleum, whether or not
cut to shape; floor
coverings consisting of a
coating or covering
applied on a textile
backing, whether or not
cut to shape.
value 1. kg 22.25%
59.05 5905.00 Textile wall coverings. value 1. kg 22.25%
59.06 5906.00 Rubberised textile fabrics,
other than those of
heading 59.02.
value 1. kg 22.25%
59.07 5907.00 Textile fabrics otherwise
impregnated, coated or
covered; painted canvas
being theatrical scenery,
studio back-cloths or the
like.
value 1. kg 22.25%
59.08 5908.00 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.
value 1. kg 22.25%
59.09 5909.00 Textile hosepiping and
similar textile tubing,
with or without lining,
armour or accessories of
other materials.
value 1. kg 22.25%
59.10 5910.00 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.
value 1. kg 22.25%
59.11 5911.00 Textile products and
articles, for technical
uses, specified in Note 7
to this Chapter.
value 1. kg 22.25%
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
268
Chapter 60
Knitted or crocheted fabrics
Notes.
1.- This Chapter does not cover:
(a) Crochet lace of heading 58.04;
(b) Labels, badges or similar articles, knitted or crocheted, of
heading 58.07; or
(c) Knitted or crocheted fabrics, impregnated, coated, covered
or laminated, of Chapter 59. However, knitted or crocheted
pile fabrics, impregnated, coated, covered or laminated,
remain classified in heading 60.01.
2.- This Chapter also includes fabrics made of metal thread and of a
kind used in apparel, as furnishing fabrics or for similar
purposes.
3.- Throughout the Nomenclature any reference to “knitted” goods
includes a reference to stitch-bonded goods in which the chain
stitches are formed of textile yarn.
Heading Tariff
Code
Unit
for
Duty
Unit
of
Classification
Rate
of
Duty
60.01 Pile fabrics, including
"long pile" fabrics and
terry fabrics, knitted or
crocheted.
6001.10 - "Long pile" fabrics value 1. kg 22.25%
- Looped pile fabrics :
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
269
6001.21 -- Of cotton value 1. kg 8.50%
6001.22 -- Of man-made fibres value 1. kg 22.25%
6001.29 -- Of other textile materials value 1. kg 22.25%
- Other :
6001.91 -- Of cotton value 1. kg 8.50%
6001.92 -- Of man-made fibres value 1. kg 22.25%
6001.99 -- Of other textile materials value 1. kg 22.25%
60.02 6002.00 Knitted or crocheted
fabrics of a width not
exceeding 30 cm,
containing by weight 5%
or more of elastomeris
yarn or rubber thread,
other than those of
heading 60.01.
value 1. kg 22.25%
60.03 Knitted or crocheted
fabrics of a width not
exceeding 30 cm, other
than those of heading
60.01 or 60.02.
6003.10 - Of wool or fine animal hair value 1. kg 8.50%
6003.20 - Of cotton value 1. kg 8.50%
6003.30 - Of synthetic fibres value 1. kg 22.25%
6003.40 - Of artificial fibres value 1. kg 22.25%
6003.90 - Other value 1. kg 22.25%
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
270
60.04 6004.00 Knitted or crocheted
fabrics of a width
exceeding 30 cm,
containing by weight 5%
or more of elastomeric
yarn or rubber thread,
other than those of
heading 60.01.
value 1. kg 22.25%
60.05 Warp knit fabrics
(including those made on
galloon knitting
machines), other than
those of headings 60.01
to 60.04.
6005.10 - Of wool or fine animal hair value 1. kg 8.50%
6005.20 - Of cotton value 1. kg 8.50%
6005.30 - Of synthetic fibres value 1. kg 22.25%
6005.40 - Of artificial fibres value 1. kg 22.25%
6005.90 - Other value 1. kg 22.25%
60.06 Other knitted or
crocheted fabrics.
6006.10 - Of wool or fine animal hair value 1. kg 8.50%
6006.20 - Of cotton value 1. kg 8.50%
6006.30 - Of synthetic fibres value 1. kg 22.25%
6006.40 - Of artificial fibres value 1. kg 22.25%
6006.90 - Other value 1. kg 22.25%
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
271
Chapter 61
Articles of apparel and clothing accessories,
knitted or crocheted
Notes.
1.- This Chapter applies only to made up knitted or crocheted
articles
2.- This Chapter does not cover:
(a) Goods of heading 62.12;
(b) Worn clothing or other worn articles of heading 63.09; or
(c) Orthopaedic appliances, surgical belts, trusses or the like
(heading 90.21).
3.- For the purposes of headings 61.03 and 61.04:
(a) The term "suit" means a set of garments composed of two or
three pieces made up, in respect of their outer surface, in
identical fabric and comprising :
- one suit coat or jacket the outer shell of which, exclusive
of sleeves, consists of four or more panels, designed to
cover the upper part of the body, possibly with a tailored
waistcoat in addition whose front is made from the same
fabric as the outer surface of the other components of
the set and whose back is made from the same fabric as
the lining of the suit coat or jacket; and
- one garment designed to cover the lower part of the body
and consisting of trousers, breeches or shorts (other
than swimwear), a skirt or a divided skirt, having neither
braces nor bibs.
All of the components of a "suit" must be of the same
fabric construction, colour and composition; they must also
be of the same style and of corresponding or compatible
size. However, these components may have piping (a strip
of fabric sewn into the seam) in a different fabric.
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
272
If several separate components to cover the lower part of
the body are presented together (for example, two pairs of
trousers or trousers and shorts, or a skirt or divided skirt
and trousers), the constituent lower part shall be one pair
of trousers or, in the case of women's or girls' suits, the
skirt or divided skirt, the other garments being considered
separately.
The term "suit" includes the following sets of garments,
whether or not they fulfil all the above conditions :
- morning dress, comprising a plain jacket (cutaway) with
rounded tails hanging well down at the back and striped
trousers;
- evening dress (tailcoat), generally made of black fabric,
the jacket of which is relatively short at the front, does
not close and has narrow skirts cut in at the hips and
hanging down behind;
- dinner jacket suits, in which the jacket is similar in style
to an ordinary jacket (though perhaps revealing more of
the shirt front), but has shiny silk or imitation silk
lapels.
(b) The term “ensemble” means a set of garments (other than
suits and articles of heading 61.07, 61.08 or 61.09),
composed of several pieces made up in identical fabric, put
up for retail sale, and comprising:
- one garment designed to cover the upper part of the
body, with the exception of pullovers which may form a
second upper garment in the sole context of twin sets,
and of waistcoats which may also form a second upper
garment, and
- one or two different garments, designed to cover the
lower part of the body and consisting of trousers, bib
and brace overalls, breeches, shorts (other than
swimwear), a skirt or a divided skirt.
All of the components of an ensemble must be of the
same fabric construction, style, colour and composition;
they also must be of corresponding or compatible size. The
term "ensemble" does not apply to track suits or ski suits,
of heading 61.12.
4.- Headings 61.05 and 61.06 do not cover garments with pockets
below the waist, with a ribbed waistband or other means of
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
273
tightening at the bottom of the garment, or garments having an
average of less than 10 stitches per linear centimetre in each
direction counted on an area measuring at least 10 cm x 10 cm.
Heading 61.05 does not cover sleeveless garments.
5.- Heading 61.09 does not cover garments with a drawstring,
ribbed waistband or other means of tightening at the bottom of
the garment.
6.- For the purposes of heading 61.11 :
(a) The expression “babies' garments and clothing accessories”
means articles for young children of a body height not
exceeding 86 cm; it also covers babies' napkins;
(b) Articles which are, prima facie, classifiable both in heading
61.11 and in other headings of this Chapter are to be
classified in heading 61.11.
7.- For the purposes of heading 61.12, “ski suits” means garments
or sets of garments which, by their general appearance and
texture, are identifiable as intended to be worn principally for
skiing (cross-country or alpine). They consist either of:
(a) a “ski overall”, that is, a one-piece garment designed to
cover the upper and the lower parts of the body; in addition
to sleeves and a collar the ski overall may have pockets or
footstraps; or
(b) a “ski ensemble”, that is, a set of garments composed of two
or three pieces, put up for retail sale and comprising:
- one garment such as an anorak, wind-cheater, wind-
jacket or similar article, closed by a slide fastener
(zipper), possibly with a waistcoat in addition, and
- one pair of trousers whether or not extending above
waist-level, one pair of breeches or one bib and brace
overall.
The “ski ensemble” may also consist of an overall similar
to the one mentioned in paragraph (a) above and a type of
padded, sleeveless jacket worn over the overall.
All the components of a “ski ensemble” must be made up
in a fabric of the same texture, style and composition
whether or not of the same colour; they also must be of
corresponding or compatible size.
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
274
8.- Garments which are, prima facie, classifiable both in heading
61.13 and in other headings of this Chapter, excluding heading
61.11, are to be classified in heading 61.13.
9.- Garments of this Chapter designed for left over right closure at
the front shall be regarded as men's or boys' garments, and
those designed for right over left closure at the front as women's
or girls' garments. These provisions do not apply where the cut
of the garment clearly indicates that it is designed for one or
other of the sexes.
Garments which cannot be identified as either men's or boys'
garments or as women's or girls' garments are to be classified in
the headings covering women's or girls' garments.
10.- Articles of this Chapter may be made of metal thread.
Heading Tariff
Code
Unit
for
Duty
Unit
of
Classification
Rate
of
Duty
61.01 6101.00 Men's or boys' overcoats,
car-coats, capes, cloaks,
anoraks (including
ski-jackets),
wind-cheaters,
wind-jackets and similar
articles, knitted or
crocheted, other than
those of heading 61.03.
value 1. u 6.5%
61.02 6102.00 Women's or girls'
overcoats, car-coats,
capes, cloaks, anoraks
(including ski-jackets),
wind-cheaters, wind-
jackets and similar
articles, knitted or
crocheted, other than
those of heading 61.04.
value 1. u 6.5%
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
275
61.03 6103.00 Men's or boys' suits,
ensembles, jackets,
blazers, trousers, bib and
brace overalls, breeches
and shorts (other than
swimwear), knitted or
crocheted.
value 1. u 6.5%
61.04 6104.00 Women's or girls' suits,
ensembles, jackets,
blazers, dresses, skirts,
divided skirts, trousers,
bib and brace overalls,
breeches and shorts
(other than swimwear),
knitted or crocheted.
value 1. u 6.5%
61.05 6105.00 Men's or boys' shirts,
knitted or crocheted.
value 1. u 6.5%
61.06 6106.00 Women's or girls' blouses,
shirts and shirt-blouses,
knitted or crocheted.
value 1. u 6.5%
61.07 6107.00 Men's or boys'
underpants, briefs,
nightshirts, pyjamas,
bathrobes, dressing gowns
and similar articles,
knitted or crocheted.
value 1. u 6.5%
61.08 6108.00 Women's or girls' slips,
petticoats, briefs, panties,
nightdresses, pyjamas,
négligés, bathrobes,
dressing gowns and
similar articles, knitted
or crocheted.
value 1. u 6.5%
61.09 6109.00 T-shirts, singlets and
other vests, knitted or
crocheted.
value 1. u 6.5%
61.10 6110.00 Jerseys, pullovers,
cardigans, waist-coats and
similar articles, knitted
or crocheted.
value 1. u 6.5%
61.11 6111.00 Babies' garments and
clothing accessories,
knitted or crocheted.
value 1. kg 6.5%
61.12 6112.00 Track suits, ski suits and
swimwear, knitted or
crocheted.
value 1. u 6.5%
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
276
61.13 6113.00 Garments, made up of
knitted or crocheted
fabrics of heading 59.03,
59.06 or 59.07.
value 1. kg 6.5%
61.14 6114.00 Other garments, knitted
or crocheted.
value 1. kg 6.5%
61.15 6115.00 Panty hose, tights,
stockings, socks and
other hosiery, including
stockings for varicose
veins and footwear
without applied soles,
knitted or crocheted.
value 1. kg 6.5%
61.16 6116.00 Gloves, mittens and
mitts, knitted or
crocheted.
value 1. kg 6.5%
61.17 6117.00 Other made up clothing
accessories, knitted or
crocheted; knitted or
crocheted parts of
garments or of clothing
accessories.
value 1. kg 6.5%
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
277
Chapter 62
Articles of apparel and clothing accessories, not knitted
or crocheted
Notes.
1.- This Chapter applies only to made up articles of any textile fabric
other than wadding, excluding knitted or crocheted articles
(other than those of heading 62.12).
2.- This Chapter does not cover :
(a) Worn clothing or other worn articles of heading 63.09; or
(b) Orthopaedic appliances, surgical belts, trusses or the like
(heading 90.21).
3.- For the purposes of headings 62.03 and 62.04 :
(a) The term “suit” means a set of garments composed of two or
three pieces made up, in respect of their outer surface, in
identical fabric and comprising :
- one suit coat or jacket the outer shell of which, exclusive
of sleeves, consists of four or more panels, designed to
cover the upper part of the body, possibly with a tailored
waistcoat in addition whose front is made from the same
fabric as the outer surface of the other components of
the set and whose back is made from the same fabric as
the lining of the suit coat or jacket; and
- one garment designed to cover the lower part of the body
and consisting of trousers, breeches or shorts (other
than swimwear), a skirt or a divided skirt, having neither
braces nor bibs.
All of the components of a “suit” must be of the same
fabric construction, colour and composition; they must also
be of the same style and of corresponding or compatible
size. However, these components may have piping (a strip
of fabric sewn into the seam) in a different fabric.
If several separate components to cover the lower part of
the body are presented together (for example, two pairs of
trousers or trousers and shorts, or a skirt or divided skirt
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
278
and trousers), the constituent lower part shall be one pair
of trousers or, in the case of women's or girls' suits, the
skirt or divided skirt, the other garments being considered
separately.
The term “suit” includes the following sets of garments,
whether or not they fulfil all the above conditions:
- morning dress, comprising a plain jacket (cutaway) with
rounded tails hanging well down at the back and striped
trousers;
- evening dress (tailcoat), generally made of black fabric,
the jacket of which is relatively short at the front, does
not close and has narrow skirts cut in at the hips and
hanging down behind;
- dinner jacket suits, in which the jacket is similar in style
to an ordinary jacket (though perhaps revealing more of
the shirt front), but has shiny silk or imitation silk
lapels.
(b) The term “ensemble” means a set of garments (other than
suits and articles of heading 62.07 or 62.08) composed of
several pieces made up in identical fabric, put up for retail
sale, and comprising:
- one garment designed to cover the upper part of the
body, with the exception of waistcoats which may also
form a second upper garment, and
- one or two different garments, designed to cover the
lower part of the body and consisting of trousers, bib
and brace overalls, breeches, shorts (other than
swimwear), a skirt or a divided skirt.
All of the components of an ensemble must be of the
same fabric construction, style, colour and composition;
they also must be of corresponding or compatible size. The
term “ensemble” does not apply to track suits or ski suits,
of heading 62.11.
4.- For the purposes of heading 62.09:
(a) The expression “babies' garments and clothing accessories”
means articles for young children of a body height not
exceeding 86 cm; it also covers babies' napkins;
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
279
(b) Articles which are, prima facie, classifiable both in heading
62.09 and in other headings of this Chapter are to be
classified in heading 62.09.
5.- Garments which are, prima facie, classifiable both in heading
62.10 and in other headings of this Chapter, excluding heading
62.09, are to be classified in heading 62.10.
6.- For the purposes of heading 62.11, “ski suits” means garments
or sets of garments which, by their general appearance and
texture, are identifiable as intended to be worn principally for
skiing (cross-country or alpine). They consist either of :
(a) a “ski overall”, that is, a one-piece garment designed to
cover the upper and the lower parts of the body; in addition
to sleeves and a collar the ski overall may have pockets or
footstraps; or
(b) a “ski ensemble”, that is, a set of garments composed of two
or three pieces, put up for retail sale and comprising :
- one garment such as an anorak, wind-cheater, wind-
jacket or similar article, closed by a slide fastener
(zipper), possibly with a waistcoat in addition, and
- one pair of trousers whether or not extending above
waist-level, one pair of breeches or one bib and brace
overall.
The "ski ensemble" may also consist of an overall similar
to the one mentioned in paragraph (a) above and a type of
padded, sleeveless jacket worn over the overall.
All the components of a “ski ensemble” must be made up
in a fabric of the same texture, style and composition
whether or not of the same colour; they also must be of
corresponding or compatible size.
7.- Scarves and articles of the scarf type, square or approximately
square, of which no side exceeds 60 cm, are to be classified as
handkerchiefs (heading 62.13). Handkerchiefs of which any side
exceeds 60 cm are to be classified in heading 62.14.
8.- Garments of this Chapter designed for left over right closure at
the front shall be regarded as men's or boys' garments, and
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
280
those designed for right over left closure at the front as women's
or girls' garments. These provisions do not apply where the cut of
the garment clearly indicates that it is designed for one or other
of the sexes.
Garments which cannot be identified as either men's or boys'
garments or as women's or girls' garments are to be classified in
the headings covering women's or girls' garments.
9.- Articles of this Chapter may be made of metal thread.
Heading Tariff
Code
Unit
for
Duty
Unit
of
Classification
Rate
of
Duty
62.01 6201.00 Men's or boys' overcoats,
car-coats, capes, cloaks,
anoraks (including
ski -jackets),
wind-cheaters,
wind-jackets and similar
articles, other than those
of heading 62.03.
value 1. u 6.5%
62.02 6202.00 Women's or girls'
overcoats, car-coats,
capes, cloaks, anoraks
(including ski-jackets),
wind-cheaters, wind-
jackets and similar
articles, other than those
of heading No. 62.04.
value 1. u 6.5%
62.03 6203.00 Men's or boys' suits,
ensembles, jackets,
blazers, trousers, bib and
brace overalls, breeches
and shorts (other than
swimwear).
value 1. u 6.5%
62.04 6204.00 Women's or girls' suits,
ensembles, jackets,
blazers, dresses, skirts,
divided skirts, trousers,
bib and brace overalls,
breeches and shorts
(other than swimwear).
value 1. u 6.5%
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
281
62.05 6205.00 Men's or boys' shirts. value 1. u 6.5%
62.06 6206.00 Women's or girls' blouses,
shirts and shirt-blouses.
value 1. u 6.5%
62.07 6207.00 Men's or boys' singlets
and other vests,
underpants, briefs,
nightshirts, pyjamas,
bathrobes, dressing gowns
and similar articles.
value 1. u 6.5%
62.08 6208.00 Women's or girls' singlets
and other vests, slips,
petticoats, briefs, panties,
nightdresses, pyjamas,
négligés, bathrobes,
dressing gowns and
similar articles.
value 1. u 6.5%
62.09 6209.00 Babies' garments and
clothing accessories.
value 1. kg 6.5%
62.10 6210.00 Garments, made up of
fabrics of heading No.
56.02, 56.03, 59.03,
59.06 or 59.07.
value 1. u 6.5%
62.11 6211.00 Track suits, ski suits and
swimwear; other
garments.
value 1. u 6.5%
62.12 6212.00 Brassières, girdles,
corsets, braces,
suspenders, garters and
similar articles and parts
thereof, whether or not
knitted or crocheted.
value 1. kg 6.5%
62.13 6213.00 Handkerchiefs. value 1. kg 6.5%
62.14 6214.00 Shawls, scarves, mufflers,
mantillas, veils and the
like.
value 1. u 6.5%
62.15 6215.00 Ties, bow ties and
cravats.
value 1. kg 6.5%
62.16 6216.00 Gloves, mittens and
mitts.
value 1. kg 6.5%
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
282
62.17 6217.00 Other made up clothing
accessories; parts of
garments or of clothing
accessories, other than
those of heading
No. 62.12.
value 1. kg 6.5%
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
283
Chapter 63
Other made up textile articles; sets;
worn clothing and worn textile articles; rags
Notes.
1.- Sub-Chapter I applies only to made up articles, of any textile
fabric.
2.- Sub-Chapter I does not cover :
(a) Goods of Chapters 56 to 62; or
(b) Worn clothing or other worn articles of heading 63.09.
3.- Heading 63.09 applies only to the following goods :
(a) Articles of textile materials:
(i) Clothing and clothing accessories, and parts thereof;
(ii) Blankets and travelling rugs;
(iii) Bed linen, table linen, toilet linen and kitchen linen;
(iv) Furnishing articles, other than carpets of headings
57.01 to 57.05 and tapestries of heading 58.05;
(b) Footwear and headgear of any material other than
asbestos.
In order to be classified in this heading, the articles mentioned
above must comply with both of the following requirements :
(i) they must show signs of appreciable wear, and
(ii) they must be presented in bulk or in bales, sacks or
similar packings.
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
284
Heading Tariff
Code
Unit
for
Duty
Unit
of
Classification
Rate
of
Duty
I.- OTHER MADE UP
TEXTILE ARTICLES
63.01 Blankets and travelling
rugs.
6301.10 - Electric blankets value 1. u 22.25
%
6301.20 -Blankets (other than
electric blankets) and
travelling rugs, of wool or
of fine animal hair
value 1. kg 22.25
%
6301.30 -Blankets (other than
electric blankets) and
travelling rugs, of cotton
value 1. kg 22.25
%
6301.40 -Blankets (other than
electric blankets) and
travelling rugs, of synthetic
fibres
value 1. kg 22.25
%
6301.90 -Other blankets and
travelling rugs
value 1. kg 22.25
%
63.02 Bed linen, table linen,
toilet linen and kitchen
linen.
6302.10 -Bed linen, knitted or
crocheted
value 1. kg 22.25
%
6302.20 - Other bed linen, printed value 1. kg 22.25
%
6302.30 - Other bed linen : value 1. kg 22.25
%
6302.40 - Table linen, knitted or
crocheted
value 1. kg 22.25
%
- Other table linen :
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
285
6302.51 -- Of cotton value 1. kg 22.25
%
6302.52 -- Of flax value 1. kg 6.50%
6302.53 -- Of man-made fibres value 1. kg 22.25
%
6302.59 -- Of other textile materials value 1. kg 22.25
%
6302.60 - Toilet linen and kitchen
linen, of terry towelling or
similar terry fabrics, of
cotton
value 1. kg 22.25
%
6302.90 - Other value 1. kg 22.25
%
63.03 6303.00 Curtains (including
drapes) and interior
blinds; curtain or bed
valances.
value 1. kg 22.25
%
63.04 6304.00 Other furnishing articles,
excluding those of
heading 94.04.
value 1. kg 22.25
%
63.05 6305.00 Sacks and bags, of a kind
used for the packing of
goods.
value 1. kg 22.25
%
63.06 Tarpaulins, awnings and
sunblinds; tents; sails for
boats, sailboards or
landcraft; camping goods.
6306.10 - Tarpaulins, awnings and
sunblinds
value 1. kg 22.25
%
6306.20 - Tents value 1. kg 22.25
%
6306.30 - Sails value 1. kg 22.25
%
6306.40 - Pneumatic mattresses value 1. kg 22.25
%
6306.90 - Other value 1. kg 22.25
%
63.07 Other made up articles,
including dress patterns.
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
286
6307.10 -Floor-cloths, dish-cloths,
dusters and similar
cleaning cloths
value 1. kg 22.25
%
6307.20 - Life-jackets and life-belts value 1. kg 22.25
%
6307.90 - Other value 1. kg 22.25
%
II.- SETS
63.08 6308.00 Sets consisting of woven
fabric and yarn, whether
or not with accessories,
for making up into rugs,
tapestries, embroidered
table cloths or serviettes,
or similar textile articles,
put up in packings for
retail sale.
value 1. kg 22.25
%
III.-WORN CLOTHING AND
WORN TEXTILE
ARTICLES; RAGS
63.09 6309.00 Worn clothing and other
worn articles.
value 1. kg 10.00
%
63.10 6310.00 Used or new rags, scrap
twine, cordage, rope and
cables and worn out
articles of twine, cordage,
rope or cables, of textile
materials.
value 1. kg 22.25
%
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
287
Section XII
FOOTWEAR, HEADGEAR, UMBRELLAS, SUN UMBRELLAS,
WALKING-STICKS, SEAT-STICKS, WHIPS, RIDING-CROPS AND
PARTS THEREOF; PREPARED FEATHERS AND ARTICLES MADE
THEREWITH; ARTIFICIAL FLOWERS; ARTICLES OF HUMAN HAIR
Chapter 64
Footwear, gaiters and the like; parts of such articles
Notes.
1.- This Chapter does not cover :
(a) Disposable foot or shoe coverings of flimsy material (for
example, paper, sheeting of plastics) without applied soles.
These products are classified according to their constituent
material;
(b) Footwear of textile material, without an outer sole glued,
sewn or otherwise affixed or applied to the upper (Section
XI);
(c) Worn footwear of heading 63.09;
(d) Articles of asbestos (heading 68.12);
(e) Orthopaedic footwear or other orthopaedic appliances, or
parts thereof (heading 90.21); or
(f) Toy footwear or skating boots with ice or roller skates
attached; shin-guards or similar protective sportswear
(Chapter 95).
2.- For the purposes of heading 64.06, the term “parts” does not
include pegs, protectors, eyelets, hooks, buckles, ornaments,
braid, laces, pompons or other trimmings (which are to be
classified in their appropriate headings) or buttons or other
goods of heading 96.06.
3.- For the purposes of this Chapter:
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
288
(a) the terms “rubber” and “plastics” include woven fabrics or
other textile products with an external layer of rubber or
plastics being visible to the naked eye; for the purpose of
this provision, no account should be taken of any resulting
change of colour; and
(b) the term “leather” refers to the goods of headings 41.07 and
41.12 to 41.14.
4.- Subject to Note 3 to this Chapter:
(a) the material of the upper shall be taken to be the
constituent material having the greatest external surface
area, no account being taken of accessories or
reinforcements such as ankle patches, edging,
ornamentation, buckles, tabs, eyelet stays or similar
attachments;
(b) the constituent material of the outer sole shall be taken to
be the material having the greatest surface area in contact
with the ground, no account being taken of accessories or
reinforcements such as spikes, bars, nails, protectors or
similar attachments.
Heading Tariff
Code
Unit
for
Duty
Unit
of
Classification
Rate
of
Duty
64.01 6401.00 Waterproof footwear with
outer soles and uppers of
rubber or of plastics, the
uppers of which are
neither fixed to the sole
nor assembled by
stitching, riveting,
nailing, screwing,
plugging or similar
processes.
value 1. 2u 10.00%
64.02 6402.00 Other footwear with outer
soles and uppers of rubber
or plastics.
value 1. 2u 10.00%
64.03 6403.00 Footwear with outer soles
of rubber, plastics,
leather or composition
leather and uppers of
leather.
value 1. 2u 10.00%
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
289
64.04 6404.00 Footwear with outer soles
of rubber, plastics,
leather or composition
leather and uppers of
textile materials.
value 1. 2u 10.00%
64.05 6405.00 Other footwear. value 1. 2u 10.00%
64.06 6406.00 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.
value 1. kg 10.00%
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
290
Chapter 65
Headgear and parts thereof
Notes.
1.- This Chapter does not cover :
(a) Worn headgear of heading 63.09;
(b) Asbestos headgear (heading 68.12); or
(c) Dolls' hats, other toy hats or carnival articles of Chapter 95.
2.- Heading 65.02 does not cover hat-shapes made by sewing, other
than those obtained simply by sewing strips in spirals.
Heading Tariff
Code
Unit
for
Duty
Unit
of
Classification
Rate
of
Duty
65.01 6501.00 Hat-forms, hat bodies and
hoods of felt, neither
blocked to shape nor with
made brims; plateaux and
manchons (including slit
manchons), of felt.
value 1. kg 22.25%
65.02 6502.00 Hat-shapes, plaited or
made by assembling
strips of any material,
neither blocked to shape,
nor with made brims, nor
lined, nor trimmed.
value 1. kg 22.25%
65.03 6503.00 Felt hats and other felt
headgear, made from the
hat bodies, hoods or
plateaux of heading
65.01, whether or not
lined or trimmed.
value 1. kg 22.25%
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65.04 6504.00 Hats and other headgear,
plaited or made by
assembling strips of any
material, whether or not
lined or trimmed.
value 1. kg 22.25%
65.05 6505.00 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.
value 1. kg 22.25%
65.06 6506.00 Other headgear, whether
or not lined or trimmed.
value 1. u 22.25%
65.07 6507.00 Head-bands, linings,
covers, hat foundations,
hat frames, peaks and
chinstraps, for headgear.
value 1. kg 22.25%
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Chapter 66
Umbrellas, sun umbrellas, walking-sticks, seat-sticks,
whips, riding-crops and parts thereof
Notes.
1.- This Chapter does not cover :
(a) Measure walking-sticks or the like (heading 90.17);
(b) Firearm-sticks, sword-sticks, loaded walking-sticks or the
like (Chapter 93); or
(c) Goods of Chapter 95 (for example, toy umbrellas, toy sun
umbrellas).
2.- Heading 66.03 does not cover parts, trimmings or accessories of
textile material, or covers, tassels, thongs, umbrella cases or the
like, of any material. Such goods presented with, but not fitted
to, articles of heading 66.01 or 66.02 are to be classified
separately and are not to be treated as forming part of those
articles.
Heading Tariff
Code
Unit
for
Duty
Unit
of
Classification
Rate
of
Duty
66.01 6601.00 Umbrellas and sun
umbrellas (including
walking-stick umbrellas,
garden umbrellas and
similar umbrellas).
value 1. u 22.25
%
66.02 6602.00 Walking-sticks, seat -
sticks, whips, riding-crops
and the like.
value 1. u 22.25
%
66.03 6603.00 Parts, trimmings and
accessories of articles of
heading 66.01 or 66.02.
value 1. kg 22.25
%
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
293
Chapter 67
Prepared feathers and down and articles made of feathers or of
down;artificial flowers; articles of human hair
Notes.
1.- This Chapter does not cover:
(a) Straining cloth of human hair (heading 59.11);
(b) Floral motifs of lace, of embroidery or other textile fabric
(Section XI);
(c) Footwear (Chapter 64);
(d) Headgear or hair-nets (Chapter 65);
(e) Toys, sports requisites or carnival articles (Chapter 95); or
(f) Feather dusters, powder-puffs or hair sieves (Chapter 96).
2.- Heading 67.01 does not cover :
(a) Articles in which feathers or down constitute only filling or
padding (for example, bedding of heading 94.04);
(b) Articles of apparel or clothing accessories in which feathers
or down constitute no more than mere trimming or
padding; or
(c) Artificial flowers or foliage or parts thereof or made up
articles of heading 67.02.
3.- Heading 67.02 does not cover:
(a) Articles of glass (Chapter 70); or
(b) Artificial flowers, foliage or fruit of pottery, stone, metal,
wood or other materials, obtained in one piece by moulding,
forging, carving, stamping or other process, or consisting of
parts assembled otherwise than by binding, glueing, fitting
into one another or similar methods.
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
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Heading Tariff
Code
Unit
for
Duty
Unit
of
Classification
Rate
of
Duty
67.01 6701.00 Skins and other parts of
birds with their feathers
or down, feathers, parts
of feathers, down and
articles thereof (other
than goods of heading No.
05.05 and worked quills
and scapes).
value 1. kg 22.25%
67.02 6702.00 Artificial flowers, foliage
and fruit and parts
thereof; articles made of
artificial flowers, foliage
or fruit.
value 1. kg 22.25%
67.03 6703.00 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.
value 1. kg 22.25%
67.04 6704.00 Wigs, false beards,
eyebrows and eyelashes,
switches and the like, of
human or animal hair or
of textile materials;
articles of human hair not
elsewhere specified or
included.
value 1. kg 22.25%
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Section XIII
ARTICLES OF STONE, PLASTER, CEMENT, ASBESTOS, MICA OR
SIMILAR MATERIALS; CERAMIC PRODUCTS;
GLASS AND GLASSWARE
Chapter 68
Articles of stone, plaster, cement, asbestos,
mica or similar materials
Notes.
1.- This Chapter does not cover :
(a) Goods of Chapter 25;
(b) Coated, impregnated or covered paper and paperboard of
heading 48.10 or 48.11 (for example, paper and paperboard
coated with mica powder or graphite, bituminised or
asphalted paper and paper board);
(c) Coated, impregnated or covered textile fabric of Chapter 56
or 59 (for example, fabric coated or covered with mica
powder, bituminised or asphalted fabric);
(d) Articles of Chapter 71;
(e) Tools or parts of tools, of Chapter 82;
(f) Lithographic stones of heading 84.42;
(g) Electrical insulators (heading 85.46) or fittings of insulating
material of heading 85.47;
(h) Dental burrs (heading 90.18);
(ij) Articles of Chapter 91 (for example, clocks and clock cases);
(k) Articles of Chapter 94 (for example, furniture, lamps and
lighting fittings, prefabricated buildings);
(l) Articles of Chapter 95 (for example, toys, games and sports
requisites);
(m) Articles of heading 96.02, if made of materials specified in
Note 2 (b) to Chapter 96, or of heading 96.06 (for example,
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
296
buttons), 96.09 (for example, slate pencils) or 96.10 (for
example, drawing slates); or
(n) Articles of Chapter 97 (for example, works of art).
2.- In heading 68.02 the expression “worked monumental or
building stone” applies not only to the varieties of stone referred
to in heading 25.15 or 25.16 but also to all other natural stone
(for example, quartzite, flint, dolomite and steatite) similarly
worked; it does not, however, apply to slate.
Heading Tariff
Code
Unit
for
Duty
Unit
of
Classification
Rate
of
Duty
68.01 6801.00 Setts, curbstones and
flagstones, of natural
stone (except slate).
value 1. kg 22.25%
68.02 6802.00 Worked monumental or
building stone (except
slate) and articles thereof,
other than goods of
heading 68.01; mosaic
cubes and the like, of
natural stone (including
slate), whether or not on
a backing; artificially
coloured granules,
chippings and powder, of
natural stone (including
slate).
value 1. kg 22.25%
68.03 6803.00 Worked slate and articles
of slate or of
agglomerated slate.
value 1. kg 22.25%
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68.04 6804.00 Millstones, grindstones,
grinding wheels and the
like, without frameworks,
for grinding, sharpening,
polishing, trueing or
cutting, hand sharpening
or polishing stones, and
parts thereof, of natural
stone, of agglomerated
natural or artificial
abrasives, or of ceramics,
with or without parts of
other materials.
value 1. kg 22.25%
68.05 6805.00 Natural or artificial
abrasive powder or grain,
on a base of textile
material, of paper, of
paperboard or of other
materials, whether or not
cut to shape or sewn or
otherwise made up.
value 1. kg 22.25%
68.06 6806.00 Slag wool, rock wool and
similar mineral wools;
exfoliated vermiculite,
expanded clays, foamed
slag and similar expanded
mineral materials;
mixtures and articles of
heat-insulating, sound-
insulating or sound-
absorbing mineral
materials, other than
those of heading 68.11 or
68.12 or of Chapter 69.
value 1. kg 22.25%
68.07 6807.00 Articles of asphalt or of
similar material (for
example, petroleum
bitumen or coal tar
pitch).
value 1. kg 22.25%
68.08 6808.00 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.
value 1. kg 22.25%
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68.09 6809.00 Articles of plaster or of
compositions based on
plaster.
value 1. kg 22.25%
68.10 Articles of cement, of
concrete or of artificial
stone, whether or not
reinforced.
6810.10 -Tiles, flagstones, bricks
and similar articles
value 1. kg 22.25%
6810.90 - Other articles value 1. kg 22.25%
68.11 6811.00 Articles of asbestos-
cement, of cellulose fibre-
cement or the like.
value 1. kg 22.25%
68.12 Fabricated asbestos
fibres; mixtures with a
basis of asbestos or with a
basis of asbestos and
magnesium carbonate;
articles of such mixtures
or of asbestos (for
example, thread, woven
fabric, clothing, headgear,
footwear, gaskets),
whether or not
reinforced, other than
goods of heading 68.11 or
68.13.
6812.10 -Fabricated asbestos fibres;
mixtures with a basis of
asbestos or with a basis of
asbestos and magnesium
carbonate
value 1. kg 22.25%
6812.50 -Clothing, clothing
accessories, footwear and
headgear
value 1. kg 10.00%
6812.60 - Paper, millboard and felt value 1. kg 22.25%
6812.70 -Compressed asbestos fibre
jointing, in sheets or rolls
value 1. kg 22.25%
6812.90 - Other value 1. kg 22.25%
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68.13 6813.00 Friction material and
articles thereof (for
example, sheets, rolls,
strips, segments, discs,
washers, pads), not
mounted, for brakes, for
clutches or the like, with
a basis of asbestos, of
other mineral substances
or of cellulose, whether or
not combined with textile
or other materials.
value 1. kg 33.50%
68.14 6814.00 Worked mica and articles
of mica, including
agglomerated or
reconstituted mica,
whether or not on a
support of paper,
paperboard or other
materials.
value 1. kg 22.25%
68.15 6815.00 Articles of stone or of
other mineral substances
(including carbon fibres,
articles of carbon fibres
and articles of peat), not
elsewhere specified or
included.
value 1. kg 22.25%
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
300
Chapter 69
Ceramic products
Notes.
1.- This Chapter applies only to ceramic products which have been
fired after shaping. Headings 69.04 to 69.14 apply only to such
products other than those classifiable in headings 69.01 to
69.03.
2.- This Chapter does not cover :
(a) Products of heading 28.44;
(b) Articles of heading 68.04;
(c) Articles of Chapter 71 (for example, imitation jewellery);
(d) Cermets of heading 81.13;
(e) Articles of Chapter 82;
(f) Electrical insulators (heading 85.46) or fittings of insulating
material of heading 85.47;
(g) Artificial teeth (heading 90.21);
(h) Articles of Chapter 91 (for example, clocks and clock cases);
(ij) Articles of Chapter 94 (for example, furniture, lamps and
lighting fittings, prefabricated buildings);
(k) Articles of Chapter 95 (for example, toys, games and sports
requisites);
(l) Articles of heading 96.06 (for example, buttons) or of
heading 96.14 (for example, smoking pipes); or
(m) Articles of Chapter 97 (for example, works of art).
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
301
Heading Tariff
Code
Unit
for
Duty
Unit
of
CLassification
Rate
of
Duty
I.- GOODS OF SILICEOUS
FOSSIL MEALS OR OF
SIMILAR SILICEOUS
EARTHS, AND
REFRACTORY GOODS
69.01 6901.00 Bricks, blocks, tiles and
other ceramic goods of
siliceous fossil meals (for
example, kieselguhr,
tripolite or diatomite) or
of similar siliceous
earths.
value 1. kg 22.25
%
69.02 6902.00 Refractory bricks, blocks,
tiles and similar
refractory ceramic
constructional goods,
other than those of
siliceous fossil meals or
similar siliceous earths.
value 1. kg 22.25
%
69.03 6903.00 Other refractory ceramic
goods (for example,
retorts, crucibles,
muffles, nozzles, plugs,
supports, cupels, tubes,
pipes, sheaths and rods),
other than those of
siliceous fossil meals or of
similar siliceous earths.
value 1. kg 22.25
%
II.- OTHER CERAMIC
PRODUCTS
69.04 6904.00 Ceramic building bricks,
flooring blocks, support
or filler tiles and the like.
value 1. 100u 22.25
%
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302
69.05 6905.00 Roofing tiles, chimney-
pots, cowls, chimney
liners, architectural
ornaments and other
ceramic constructional
goods.
value 1. kg 22.25
%
69.06 6906.00 Ceramic pipes, conduits,
guttering and pipe
fittings.
value 1. kg 22.25
%
69.07 6907.00 Unglazed ceramic flags
and paving, hearth or wall
tiles; unglazed ceramic
mosaic cubes and the
like, whether or not on a
backing.
value 1. m2 22.25
%
69.08 6908.00 Glazed ceramic flags and
paving, hearth or wall
tiles; glazed ceramic
mosaic cubes and the
like, whether or not on a
backing.
value 1. kg 22.25
%
69.09 Ceramic wares for
laboratory, chemical or
other technical uses;
ceramic troughs, tubs and
similar receptacles of a
kind used in agriculture;
ceramic pots, jars and
similar articles of a kind
used for the conveyance
or packing of goods.
6909.10 -Ceramic wares for
laboratory, chemical or
other technical uses
value 1. kg 22.25
%
6909.90 - Other value 1. kg 22.25
%
69.10 6910.00 Ceramic sinks, wash
basins, wash basin
pedestals, baths, bidets,
water closet pans,
flushing cisterns, urinals
and similar sanitary
fixtures.
value 1. u 22.25
%
69.11 Tableware, kitchenware,
other household articles
and toilet articles, of
porcelain or china.
6911.10 -Tableware and
kitchenware
value 1. kg 0.00%
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303
6911.90 - Other value 1. kg 22.25
%
69.12 Ceramic tableware,
kitchenware, other
household articles and
toilet articles, other than
of porcelain or china.
6912.001 --- Ceramic tableware and
kitchenware
value 1. kg 0.00%
6912.009 --- Other value 1. kg 22.25
%
69.13 6913.00 Statuettes and other
ornamental ceramic
articles.
value 1. kg 6.50%
69.14 Other ceramic articles.
6914.10 - Of porcelain or china value 1. kg 22.25
%
6914.90 - Other value 1. kg 22.25
%
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Chapter 70
Glass and glassware
Notes.
1.- This Chapter does not cover :
(a) Goods of heading 32.07 (for example, vitrifiable enamels
and glazes, glass frit, other glass in the form of powder,
granules or flakes);
(b) Articles of Chapter 71 (for example, imitation jewellery);
(c) Optical fibre cables of heading 85.44, electrical insulators
(heading 85.46) or fittings of insulating material of heading
85.47;
(d) Optical fibres, optically worked optical elements,
hypodermic syringes, artificial eyes, thermometers,
barometers, hydrometers or other articles of Chapter 90;
(e) Lamps or lighting fittings, illuminated signs, illuminated
name-plates or the like, having a permanently fixed light
source, or parts thereof of heading 94.05;
(f) Toys, games, sports requisites, Christmas tree ornaments
or other articles of Chapter 95 (excluding glass eyes without
mechanisms for dolls or for other articles of Chapter 95); or
(g) Buttons, fitted vacuum flasks, scent or similar sprays or
other articles of Chapter 96.
2.- For the purposes of headings 70.03, 70.04 and 70.05 :
(a) glass is not regarded as “worked” by reason of any process
it has undergone before annealing;
(b) cutting to shape does not affect the classification of glass in
sheets;
(c) the expression “absorbent, reflecting or non-reflecting layer”
means a microscopically thin coating of metal or of a
chemical compound (for example, metal oxide) which
absorbs, for example, infra-red light or improves the
reflecting qualities of the glass while still allowing it to
retain a degree of transparency or translucency; or which
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
305
prevents light from being reflected on the surface of the
glass.
3.- The products referred to in heading 70.06 remain classified in
that heading whether or not they have the character of articles.
4.- For the purposes of heading 70.19, the expression "glass wool"
means :
(a) Mineral wools with a silica (SiO2) content not less than 60 %
by weight;
(b) Mineral wools with a silica (SiO2) content less than 60 % but
with an alkaline oxide (K2O or Na2O) content exceeding 5 %
by weight or a boric oxide (B2O3) content exceeding 2 % by
weight.
Mineral wools which do not comply with the
abovespecifications fall in heading No. 68.06.
5.- Throughout the Nomenclature, the expression “glass” includes
fused quartz and other fused silica.
Heading Tariff
Code
Unit
for
Duty
Unit
of
Classification
Rate
of
Duty
70.01 7001.00 Cullet and other waste
and scrap of glass; glass
in the mass.
value 1. kg 22.25%
70.02 7002.00 Glass in balls (other than
microspheres of heading
70.18), rods or tubes,
unworked.
value 1. kg 22.25%
70.03 7003.00 Cast glass and rolled
glass, in sheets or
profiles, whether or not
having an absorbent,
reflecting or non-
reflecting layer, but not
otherwise worked.
value 1. m2 22.25%
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70.04 7004.00 Drawn glass and blown
glass, in sheets, whether
or not having an
absorbent, reflecting or
non-reflecting layer, but
not otherwise worked.
value 1. m 2 22.25%
70.05 7005.00 Float glass and surface
ground or polished glass,
in sheets, whether or not
having an absorbent,
reflecting or non-
reflecting layer, but not
otherwise worked.
value 1. m 2 22.25%
70.06 7006.00 Glass of heading 70.03,
70.04 or 70.05, bent,
edge-worked, engraved,
drilled, enamelled or
otherwise worked, but not
framed or fitted with
other materials.
value 1. kg 22.25%
70.07 Safety glass, consisting of
toughened (tempered) or
laminated glass.
-Toughened (tempered)
safety glass :
7007.11 --Of size and shape suitable
for incorporation in
vehicles, aircraft, spacecraft
or vessels
value 1. kg 33.50%
7007.19 -- Other value 1. m 2 22.25%
- Laminated safety glass :
7007.21 --Of size and shape suitable
for incorporation in
vehicles, aircraft, spacecraft
or vessels
value 1. kg 33.50%
7007.29 -- Other value 1. m 2 22.25%
70.08 7008.00 Multiple-walled insulating
units of glass
value 1. kg 22.25%
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70.09 Glass mirrors, whether or
not framed, including
rear-view mirrors.
7009.10 - Rear-view mirrors for
vehicles
value 1. kg 33.50%
7009.90 - Other value 1. kg 22.25%
70.10 7010.00 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.
value 1. kg 0.00%
70.11 7011.00 Glass envelopes (including
bulbs and tubes), open,
and glass parts thereof,
without fittings, for
electric lamps, cathode-
ray tubes or the like.
value 1. kg 22.25%
70.12 7012.00 Glass inners for vacuum
flasks or for other
vacuum vessels.
value 1. u 22.25%
70.13 7013.00 Glassware of a kind used
for table, kitchen, toilet,
office, indoor decoration
or similar purposes (other
than that of heading
70.10 or 70.18).
value 1. kg 6.50%
70.14 7014.00 Signalling glassware and
optical elements of glass
(other than those of
heading 70.15), not
optically worked.
value 1. kg 22.25%
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308
70.15 Clock or watch glasses
and similar glasses,
glasses for non-corrective
or corrective spectacles,
curved, bent, hollowed or
the like, not optically
worked; hollow glass
spheres and their
segments, for the
manufacture of such
glasses.
7015.10 -Glasses for corrective
spectacles
value 1. kg 22.25%
7015.90 - Other value 1. kg 22.25%
70.16 7016.00 Paving blocks, slabs,
bricks, squares, tiles and
other articles of pressed
or moulded glass, whether
or not wired, of a kind
used for building or
construction purposes;
glass cubes and other
glass smallwares, whether
or not on a backing, for
mosaics or similar
decorative purposes;
leaded lights and the like;
multicellular or foam
glass in blocks, panels,
plates, shells or similar
forms.
value 1. kg 22.25%
70.17 7017.00 Laboratory, hygienic or
pharmaceutical glassware,
whether or not graduated
or calibrated.
value 1. kg 22.25%
70.18 7018.00 Glass beads, imitation
pearls, imitation precious
or semi-precious stones
and similar glass
smallwares, and articles
thereof other than
imitation jewellery; glass
eyes other than
prosthetic articles;
statuettes and other
ornaments of lamp-
worked glass, other than
imitation jewellery; glass
microspheres not
exceeding 1 mm in
diameter.
value 1. kg 22.25%
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70.19 7019.00 Glass fibres (including
glass wool) and articles
thereof (for example,
yarn, woven fabrics).
value 1. kg 22.25%
70.20 7020.00 Other articles of glass. value 1. kg 22.25%
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Section XIV
NATURAL OR CULTURED PEARLS, PRECIOUS OR SEMI-PRECIOUS
STONES, PRECIOUS METALS, METALS CLAD WITH PRECIOUS
METAL, AND ARTICLES THEREOF; IMITATION JEWELLERY; COIN
Chapter 71
Natural or cultured pearls, precious or semi-precious stones,
precious metals, metals clad with precious metal, and articles
thereof; imitation jewellery; coin
Notes.
1.- Subject to Note 1 (a) to Section VI and except as provided below,
all articles consisting wholly or partly:
(a) Of natural or cultured pearls or of precious or semi-
precious stones (natural, synthetic or reconstructed), or
(b) Of precious metal or of metal clad with precious metal, are
to be classified in this Chapter.
2.- (a) Headings 71.13, 71.14 and 71.15 do not cover articles in
which precious metal or metal clad with precious metal is
present as minor constituents only, such as minor fittings
or minor ornamentation (for example, monograms, ferrules
and rims), and paragraph (b) of the foregoing Note does not
apply to such articles.
(b) Heading 71.16 does not cover articles containing precious
metal or metal clad with precious metal (other than as
minor constituents).
3.- This Chapter does not cover :
(a) Amalgams of precious metal, or colloidal precious metal
(heading 28.43);
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
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(b) Sterile surgical suture materials, dental fillings or other
goods of Chapter 30;
(c) Goods of Chapter 32 (for example, lustres);
(d) Supported catalysts (heading 38.15);
(e) Articles of heading 42.02 or 42.03 referred to in Note 2 (B)
to Chapter 42;
(f) Articles of heading 43.03 or 43.04;
(g) Goods of Section XI (textiles and textile articles);
(h) Footwear, headgear or other articles of Chapter 64 or 65;
(ij) Umbrellas, walking-sticks or other articles of Chapter 66;
(k) Abrasive goods of heading 68.04 or 68.05 or Chapter 82,
containing dust or powder of precious or semi-precious
stones (natural or synthetic); articles of Chapter 82 with a
working part of precious or semi-precious stones (natural,
synthetic or reconstructed); machinery, mechanical
appliances or electrical goods, or parts thereof, of
Section XVI. However, articles and parts thereof, wholly of
precious or semi-precious stones (natural, synthetic or
reconstructed) remain classified in this Chapter, except
unmounted worked sapphires and diamonds for styli
(heading 85.22);
(l) Articles of Chapter 90, 91 or 92 (scientific instruments,
clocks and watches, musical instruments);
(m) Arms or parts thereof (Chapter 93);
(n) Articles covered by Note 2 to Chapter 95;
(o) Articles classified in Chapter 96 by virtue of Note 4 to that
Chapter; or
(p) Original sculptures or statuary (heading 97.03), collectors'
pieces (heading 97.05) or antiques of an age exceeding one
hundred years (heading 97.06), other than natural or
cultured pearls or precious or semi-precious stones.
4.- (a) The expression "precious metal" means silver, gold and
platinum.
(b) The expression "platinum" means platinum, iridium,
osmium, palladium, rhodium and ruthenium.
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
312
(c) The expression "precious or semi-precious stones" does not
include any of the substances specified in Note 2 (b) to
Chapter 96.
5.- For the purposes of this Chapter, any alloy (including a sintered
mixture and an inter-metallic compound) containing precious
metal is to be treated as an alloy of precious metal if any one
precious metal constitutes as much as 2 %, by weight, of the
alloy. Alloys of precious metal are to be classified according to
the following rules:
(a) An alloy containing 2 % or more, by weight, of platinum is
to be treated as an alloy of platinum;
(b) An alloy containing 2 % or more, by weight, of gold but no
platinum, or less than 2 %, by weight, of platinum, is to be
treated as an alloy of gold;
(c) Other alloys containing 2 % or more, by weight, of silver are
to be treated as alloys of silver.
6.- Except where the context otherwise requires, any reference in
the Nomenclature to precious metal or to any particular precious
metal includes a reference to alloys treated as alloys of precious
metal or of the particular metal in accordance with the rules in
Note 5 above, but not to metal clad with precious metal or to
base metal or non-metals plated with precious metal.
7.- Throughout the Nomenclature the expression “metal clad with
precious metal” means material made with a base of metal upon
one or more surfaces of which there is affixed by soldering,
brazing, welding, hot-rolling or similar mechanical means a
covering of precious metal. Except where the context otherwise
requires, the expression also covers base metal inlaid with
precious metal.
8.- Subject to Note 1 (a) to Section VI, goods answering to a
description in heading 71.12 are to be classified in that heading
and in no other heading of the Nomenclature.
9.- For the purposes of heading 71.13, the expression "articles of
jewellery" means:
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
313
(a) Any small objects of personal adornment (gem-set or not)
(for example, rings, bracelets, necklaces, brooches, ear-
rings, watch-chains, fobs, pendants, tie-pins, cuff-links,
dress-studs, religious or other medals and insignia); and
(b) Articles of personal use of a kind normally carried in the
pocket, in the handbag or on the person (such as cigarette
cases, powder boxes, chain purses, cachou boxes).
10.- For the purposes of heading 71.14, the expression “articles of
goldsmiths' or silversmiths' wares” includes such articles as
ornaments, tableware, toilet-ware, smokers' requisites and other
articles of household, office or religious use.
11.- For the purposes of heading 71.17, the expression "imitation
jewellery" means articles of jewellery within the meaning of
paragraph (a) of Note 9 above (but not including buttons or other
articles of heading 96.06, or dress-combs, hair-slides or the like,
or hairpins, of heading 96.15), not incorporating natural or
cultured pearls, precious or semi-precious stones (natural,
synthetic or reconstructed) nor (except as plating or as minor
constituents) precious metal or metal clad with precious metal.
Subheading Notes.
1.- For the purposes of subheadings 7106.10, 7108.11, 7110.11,
7110.21, 7110.31 and 7110.41, the expressions “powder” and
“in powder form” mean products of which 90 % or more by
weight passes through a sieve having a mesh aperture of 0.5
mm.
2.- Notwithstanding the provisions of Chapter Note 4 (b), for the
purposes of subheadings 7110.11 and 7110.19, the expression
“platinum” does not include iridium, osmium, palladium,
rhodium or ruthenium.
3.- For the classification of alloys in the subheadings of heading
71.10, each alloy is to be classified with that metal, platinum,
palladium, rhodium, iridium, osmium or ruthenium which
predominates by weight over each other of these metals.
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
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Heading Tariff
Code
Unit
for
Duty
Unit
of
Classification
Rate
of
Duty
I.- NATURAL OR
CULTURED PEARLS AND
PRECIOUS OR SEMI-
PRECIOUS STONES
71.01 Pearls, natural or
cultured, whether or not
worked or graded but not
strung, mounted or set;
pearls, natural or
cultured, temporarily
strung for convenience of
transport.
7101.10 - Natural pearls value 1. kg 6.50
%
7101.20 - Cultured pearls value 1. kg 6.50
%
71.02 7102.00 Diamonds, whether or not
worked, but not mounted
or set.
value 1. carat 6.50
%
71.03 7103.00 Precious stones (other
than diamonds) and semi-
precious stones, whether
or not worked or graded
but not strung, mounted
or set; ungraded precious
stones (other than
diamonds) and semi-
precious stones,
temporarily strung for
convenience of transport.
value 1. carat
2. kg
6.50
%
71.04 7104.00 Synthetic or
reconstructed precious or
semi-precious stones,
whether or not worked or
graded but not strung,
mounted or set; ungraded
synthetic or
reconstructed precious or
semi-precious stones,
temporarily strung for
convenience of transport.
value 1. kg 6.50
%
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71.05 Dust and powder of
natural or synthetic
precious or semi-precious
stones.
7105.10 - Of diamonds value 1. kg 6.50
%
7105.90 - Other value 1. kg 6.50
%
II.- PRECIOUS METALS
AND METALS CLAD WITH
PRECIOUS METAL
71.06 Silver (including silver
plated with gold or
platinum), unwrought or
in semi-manufactured
forms, or in powder form.
7106.10 - Powder value 1. kg 6.50
%
7106.90 - Other value 1. kg 6.50
%
71.07 7107.00 Base metals clad with
silver, not further worked
than semi-manufactured.
value 1. kg 6.50
%
71.08 Gold (including gold
plated with platinum)
unwrought or in semi-
manufactured forms, or in
powder form.
7108.10 - Non-monetary value 1. kg 6.50
%
7108.20 - Monetary value 1. kg 6.50
%
71.09 7109.00 Base metals or silver, clad
with gold, not further
worked than semi-
manufactured.
value 1. kg 6.50
%
71.10 Platinum, unwrought or
in semi-manufactured
forms, or in powder form.
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
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7110.10 - Platinum value 1. kg 6.50
%
7110.20 - Palladium value 1. kg 6.50
%
7110.30 - Rhodium value 1. kg 6.50
%
7110.40 - Iridium, osmium and
ruthenium
value 1. kg 6.50
%
71.11 7111.00 Base metals, silver or
gold, clad with platinum,
not further worked than
semi-manufactured.
value 1. kg 6.50
%
71.12 7112.00 Waste and scrap of
precious metal or of
metal clad with precious
metal; other waste and
scrap containing precious
metal or precious metal
compounds, of a kind
used principally for the
recovery of precious
metal.
value 1. kg 6.50
%
III.- JEWELLERY,
GOLDSMITHS' AND
SILVERSMITHS' WARES
AND OTHER ARTICLES
71.13 Articles of jewellery and
parts thereof, of precious
metal or of metal clad
with precious metal.
-Of precious metal whether
or not plated or clad with
precious metal :
7113.11 -- Of silver, whether or not
plated or clad with other
precious metal
value 1. kg 6.50
%
7113.19 --Of other precious metal,
whether or not plated or
clad with precious metal
value 1. kg 6.50
%
7113.20 -Of base metal clad with
precious metal
value 1. kg 6.50
%
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
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71.14 Articles of goldsmiths' or
silversmiths' wares and
parts thereof, of precious
metal or of metal clad
with precious metal.
-Of precious metal whether
or not plated or clad with
precious metal :
7114.11 --Of silver, whether or not
plated or clad with other
precious metal
value 1. kg 6.50
%
7114.19 --Of other precious metal,
whether or not plated or
clad with precious metal
value 1. kg 6.50
%
7114.20 -Of base metal clad with
precious metal
value 1. kg 6.50
%
71.15 7115.00 Other articles of precious
metal or of metal clad
with precious metal.
value 1. kg 6.50
%
71.16 Articles of natural or
cultured pearls, precious
or semi-precious stones
(natural, synthetic or
reconstructed).
7116.10 - Of natural or cultured
pearls
value 1. kg 6.50
%
7116.20 -Of precious or semi-
precious stones (natural,
synthetic or reconstructed)
value 1. kg 6.50
%
71.17 Imitation jewellery.
-Of base metal, whether or
not plated with precious
metal :
7117.11 -- Cuff-links and studs value 1. kg 6.50
%
7117.19 -- Other value 1. kg 6.50
%
7117.90 - Other value 1. kg 6.50
%
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
318
71.18 Coin.
7118.10 -Coin (other than gold coin),
not being legal tender
value 1. kg 0.00
%
7118.90 - Other value 1. kg 0.00
%
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Section XV
BASE METALS AND ARTICLES OF BASE METAL
Notes.
1.- This Section does not cover :
(a) Prepared paints, inks or other products with a basis of
metallic flakes or powder (headings 32.07 to 32.10, 32.12,
32.13 or 32.15);
(b) Ferro-cerium or other pyrophoric alloys (heading 36.06);
(c) Headgear or parts thereof of heading 65.06 or 65.07;
(d) Umbrella frames or other articles of heading 66.03;
(e) Goods of Chapter 71 (for example, precious metal alloys,
base metal clad with precious metal, imitation jewellery);
(f) Articles of Section XVI (machinery, mechanical appliances
and electrical goods);
(g) Assembled railway or tramway track (heading 86.08) or
other articles of Section XVII (vehicles, ships and boats,
aircraft);
(h) Instruments or apparatus of Section XVIII, including clock
or watch springs;
(ij) Lead shot prepared for ammunition (heading 93.06) or
other articles of Section XIX (arms and ammunition);
(k) Articles of Chapter 94 (for example, furniture, mattress
supports, lamps and lighting fittings, illuminated signs,
prefabricated buildings);
(l) Articles of Chapter 95 (for example, toys, games, sports
requisites);
(m) Hand sieves, buttons, pens, pencil-holders, pen nibs or
other articles of Chapter 96 (miscellaneous manufactured
articles); or
(n) Articles of Chapter 97 (for example, works of art).
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
320
2.- Throughout the Nomenclature, the expression “parts of general
use” means :
(a) Articles of heading 73.07, 73.12, 73.15, 73.17 or 73.18 and
similar articles of other base metal;
(b) Springs and leaves for springs, of base metal, other than
clock or watch springs (heading 91.14); and
(c) Articles of headings 83.01, 83.02, 83.08, 83.10 and frames
and mirrors, of base metal, of heading 83.06.
In Chapters 73 to 76 and 78 to 82 (but not in heading 73.15)
references to parts of goods do not include references to parts of
general use as defined above.
Subject to the preceding paragraph and to Note 1 to Chapter
83, the articles of Chapter 82 or 83 are excluded from Chapters
72 to 76 and 78 to 81.
3.- Throughout the Nomenclature, the expression "base metals"
means : iron and steel, copper, nickel, aluminium, lead, zinc, tin,
tungsten (wolfram), molybdenum, tantalum, magnesium, cobalt,
bismuth, cadmium, titanium, zirconium, antimony, manganese,
beryllium, chromium, germanium, vanadium, gallium, hafnium,
indium, niobium (columbium), rhenium and thallium.
4.- Throughout the Nomenclature, the term “cermets” means
products containing a microscopic heterogeneous combination of
a metallic component and a ceramic component. The term
“cermets” includes sintered metal carbides (metal carbides
sintered with a metal).
5.- Classification of alloys (other than ferro-alloys and master alloys
as defined in Chapters 72 and 74):
(a) An alloy of base metals is to be classified as an alloy of the
metal which predominates by weight over each of the other
metals;
(b) An alloy composed of base metals of this Section and of
elements not falling within this Section is to be treated as
an alloy of base metals of this Section if the total weight of
such metals equals or exceeds the total weight of the other
elements present;
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
321
(c) In this Section the term "alloys" includes sintered mixtures
of metal powders, heterogeneous intimate mixtures
obtained by melting (other than cermets) and intermetallic
compounds.
6.- Unless the context otherwise requires, any reference in the
Nomenclature to a base metal includes a reference to alloys
which, by virtue of Note 5 above, are to be classified as alloys of
that metal.
7.- Classification of composite articles :
Except where the headings otherwise require, articles of base
metal (including articles of mixed materials treated as articles of
base metal under the Interpretative Rules) containing two or
more base metals are to be treated as articles of the base metal
predominating by weight over each of the other metals.
For this purpose:
(a) Iron and steel, or different kinds of iron or steel, are
regarded as one and the same metal;
(b) An alloy is regarded as being entirely composed of that
metal as an alloy of which, by virtue of Note 5, it is
classified; and
(c) A cermet of heading 81.13 is regarded as a single base
metal.
8.- In this Section, the following expressions have the meanings
hereby assigned to them:
(a) Waste and scrap
Metal waste and scrap from the manufacture or mechanical
working of metals, and metal goods definitely not usable as
such because of breakage, cutting-up, wear or other
reasons.
(b) Powders
Products of which 90 % or more by weight passes through a
sieve having a mesh aperture of 1 mm.
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322
Chapter 72
Iron and steel
Notes.
1.- In this Chapter and, in the case of Notes (d), (e) and (f)
throughout the Nomenclature, the following expressions have the
meanings hereby assigned to them:
(a) Pig iron
Iron-carbon alloys not usefully malleable, containing more
than 2 % by weight of carbon and which may contain by
weight one or more other elements within the following
limits :
- not more than 10 % of chromium
- not more than 6 % of manganese
- not more than 3 % of phosphorus
- not more than 8 % of silicon
- a total of not more than 10 % of other elements.
(b) Spiegeleisen
Iron-carbon alloys containing by weight more than 6 % but
not more than 30 % of manganese and otherwise
conforming to the specification at (a) above.
(c) Ferro-alloys
Alloys in pigs, blocks, lumps or similar primary forms, in
forms obtained by continuous casting and also in granular
or powder forms, whether or not agglomerated, commonly
used as an additive in the manufacture of other alloys or as
de-oxidants, de-sulphurising agents or for similar uses in
ferrous metallurgy and generally not usefully malleable,
containing by weight 4 % or more of the element iron and
one or more of the following:
- more than 10 % of chromium
- more than 30 % of manganese
- more than 3 % of phosphorus
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- more than 8 % of silicon
- a total of more than 10 % of other elements, excluding
carbon, subject to a maximum content of 10 % in the
case of copper.
(d) Steel
Ferrous materials other than those of heading No. 72.03
which (with the exception of certain types produced in the
form of castings) are usefully malleable and which contain
by weight 2 % or less of carbon. However, chromium steels
may contain higher proportions of carbon.
(e) Stainless steel
Alloy steels containing, by weight, 1.2 % or less of carbon
and 10.5 % or more of chromium, with or without other
elements.
(f) Other alloy steel
Steels not complying with the definition of stainless steel
and containing by weight one or more of the following
elements in the proportion shown:
- 0.3 % or more of aluminium
- 0.0008 % or more of boron
- 0.3 % or more of chromium
- 0.3 % or more of cobalt
- 0.4 % or more of copper
- 0.4 % or more of lead
- 1.65 % or more of manganese
- 0.08 % or more of molybdenum
- 0.3 % or more of nickel
- 0.06 % or more of niobium
- 0.6 % or more of silicon
- 0.05 % or more of titanium
- 0.3 % or more of tungsten (wolfram)
- 0.1 % or more of vanadium
- 0.05 % or more of zirconium
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
324
- 0.1 % or more of other elements (except sulphur,
phosphorus, carbon and nitrogen), taken separately.
(g) Remelting scrap ingots of iron or steel
Products roughly cast in the form of ingots without feeder-
heads or hot tops, or of pigs, having obvious surface faults
and not complying with the chemical composition of pig
iron, spiegeleisen or ferro-alloys.
(h) Granules
Products of which less than 90 % by weight passes through
a sieve with a mesh aperture of 1 mm and of which 90 % or
more by weight passes through a sieve with a mesh
aperture of 5 mm.
(ij) Semi-finished products
Continuous cast products of solid section, whether or not
subjected to primary hot-rolling; and
Other products of solid section, which have not been
further worked than subjected to primary hot-rolling or
roughly shaped by forging, including blanks for angles,
shapes or sections.
These products are not presented in coils.
(k) Flat-rolled products
Rolled products of solid rectangular (other than square)
cross-section, which do not conform to the definition at (ij)
above in the form of:
- coils of successively superimposed layers, or
- straight lengths, which if of a thickness less than 4.75
mm are of a width measuring at least ten times the
thickness or if of a thickness of 4.75 mm or more are of
a width which exceeds 150 mm and measures at least
twice the thickness.
Flat-rolled products include those with patterns in relief
derived directly from rolling (for example, grooves, ribs,
chequers, tears, buttons, lozenges) and those which have
been perforated, corrugated or polished, provided that they
do not thereby assume the character of articles or products
of other headings.
Flat-rolled products of a shape other than rectangular or
square, of any size, are to be classified as products of a
width of 600 mm or more, provided that they do not
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
325
assume the character of articles or products of other
headings.
(l) Bars and rods, hot-rolled, in irregularly wound coils
Hot-rolled products in irregularly wound coils, which have a
solid cross-section in the shape of circles, segments of
circles, ovals, rectangles (including squares), triangles or
other convex polygons (including "flattened circles" and
"modified rectangles", of which two opposite sides are
convex arcs, the other two sides being straight, of equal
length and parallel). These products may have
indentations, ribs, grooves or other deformations produced
during the rolling process (reinforcing bars and rods).
(m) Other bars and rods
Products which do not conform to any of the definitions at
(ij), (k) or (l) above or to the definition of wire, which have a
uniform solid cross-section along their whole length in the
shape of circles, segments of circles, ovals, rectangles
(including squares), triangles or other convex polygons
(including "flattened circles" and "modified rectangles", of
which two opposite sides are convex arcs, the other two
sides being straight, of equal length and parallel). These
products may:
- have indentations, ribs, grooves or other deformations
produced during the rolling process (reinforcing bars
and rods);
- be twisted after rolling.
(n) Angles, shapes and sections
Products having a uniform solid cross-section along their
whole length which do not conform to any of the definitions
at (ij), (k), (l) or (m) above or to the definition of wire.
Chapter 72 does not include products of heading 73.01
or 73.02.
(o) Wire
Cold-formed products in coils, of any uniform solid cross-
section along their whole length, which do not conform to
the definition of flat-rolled products.
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(p) Hollow drill bars and rods
Hollow bars and rods of any cross-section, suitable for
drills, of which the greatest external dimension of the cross-
section exceeds 15 mm but does not exceed 52 mm, and of
which the greatest internal dimension does not exceed one
half of the greatest external dimension. Hollow bars and
rods of iron or steel not conforming to this definition are to
be classified in heading 73.04.
2.- Ferrous metals clad with another ferrous metal are to be
classified as products of the ferrous metal predominating by
weight.
3.- Iron or steel products obtained by electrolytic deposition, by
pressure casting or by sintering are to be classified, according to
their form, their composition and their appearance, in the
headings of this Chapter appropriate to similar hot-rolled
products.
Subheading Notes.
1.- In this Chapter the following expressions have the meanings
hereby assigned to them:
(a) Alloy pig iron
Pig iron containing, by weight, one or more of the following
elements in the specified proportions:
- more than 0.2 % of chromium
- more than 0.3 % of copper
- more than 0.3 % of nickel
- more than 0.1 % of any of the following elements :
aluminium, molybdenum, titanium, tungsten (wolfram),
vanadium.
(b) Non-alloy free-cutting steel
Non-alloy steel containing, by weight, one or more of the
following elements in the specified proportions:
- 0.08 % or more of sulphur
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- 0.1 % or more of lead
- more than 0.05 % of selenium
- more than 0.01 % of tellurium
- more than 0.05 % of bismuth.
(c) Silicon-electrical steel
Alloy steels containing by weight at least 0.6 % but not
more than 6 % of silicon and not more than 0.08 % of
carbon. They may also contain by weight not more than 1
% of aluminium but no other element in a proportion that
would give the steel the characteristics of another alloy
steel.
(d) High speed steel
Alloy steels containing, with or without other elements, at
least two of the three elements molybdenum, tungsten and
vanadium with a combined content by weight of 7 % or
more, 0.6 % or more of carbon and 3 to 6 % of chromium.
(e) Silico-manganese steel
Alloy steels containing by weight:
- not more than 0.7 % of carbon,
- 0.5 % or more but not more than 1.9 % of manganese,
and
- 0.6 % or more but not more than 2.3 % of silicon, but no
other element in a proportion that would give the steel
the characteristics of another alloy steel.
2.- For the classification of ferro-alloys in the subheadings of
heading 72.02 the following rule should be observed:
A ferro-alloy is considered as binary and classified under the
relevant subheading (if it exists) if only one of the alloy elements
exceeds the minimum percentage laid down in Chapter Note 1
(c); by analogy, it is considered respectively as ternary or
quaternary if two or three alloy elements exceed the minimum
percentage.
For the application of this rule the unspecified "other
elements" referred to in Chapter Note 1 (c) must each exceed 10
% by weight.
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
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Heading Tariff
Code
Unit
for
Duty
Unit
of
Classification
Rate
of
Duty
I.- PRIMARY MATERIALS;
PRODUCTS IN GRANULAR
OR POWDER FORM
72.01 7201.00 Pig iron and spiegeleisen
in pigs, blocks or other
primary forms.
value 1. kg 22.25%
72.02 7202.00 Ferro-alloys. value 1. kg 22.25%
72.03 7203.00 Ferrous products obtained
by direct reduction of
iron ore and other spongy
ferrous products, in
lumps, pellets or similar
forms; iron having a
minimum purity by
weight of 99.94 %, in
lumps, pellets or similar
forms.
value 1. kg 22.25%
72.04 7204.00 Ferrous waste and scrap;
remelting scrap ingots of
iron or steel.
value 1. kg 22.25%
72.05 7205.00 Granules and powders, of
pig iron, spiegeleisen,
iron or steel.
value 1. kg 22.25%
II.- IRON AND NON-ALLOY
STEEL
72.06 7206.00 Iron and non-alloy steel
in ingots or other primary
forms (excluding iron of
heading 72.03).
value 1. kg 22.25%
72.07 7207.00 Semi-finished products of
iron or non-alloy steel.
value 1. kg 22.25%
72.08 7208.00 Flat-rolled products of
iron or non-alloy steel, of
a width of 600 mm or
more, hot-rolled, not clad,
plated or coated.
value 1. kg 22.25%
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
329
72.09 7209.00 Flat -rolled products of
iron or non-alloy steel, of
a width of 600 mm or
more, cold-rolled (cold-
reduced), not clad, plated
or coated.
value 1. kg 22.25%
72.10 7210.00 Flat -rolled products of
iron or non-alloy steel, of
a width of 600 mm or
more, clad, plated or
coated.
value 1. kg 22.25%
72.11 7211.00 Flat -rolled products of
iron or non-alloy steel, of
a width of less than 600
mm, not clad, plated or
coated.
value 1. kg 22.25%
72.12 7212.00 Flat -rolled products of
iron or non-alloy steel, of
a width of less than 600
mm, clad, plated or
coated.
value 1. kg 22.25%
72.13 7213.00 Bars and rods, hot- rolled,
in irregularly wound coils,
of iron or non-alloy steel.
value 1. kg 22.25%
72.14 7214.00 Other bars and rods of
iron or non-alloy steel,
not further worked than
forged, hot-rolled, hot-
drawn or hot-extruded,
but including those
twisted after rolling.
value 1. kg 22.25%
72.15 7215.00 Other bars and rods of
iron or non-alloy steel.
value 1. kg 22.25%
72.16 7216.00 Angles, shapes and
sections of iron or non-
alloy steel.
value 1. kg 22.25%
72.17 7217.00 Wire of iron or non-alloy
steel.
value 1. kg 22.25%
III.- STAINLESS STEEL
72.18 7218.00 Stainless steel in ingots
or other primary forms;
semi-finished products of
stainless steel.
value 1. kg 22.25%
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330
72.19 7219.00 Flat-rolled products of
stainless steel, of a width
of 600 mm or more.
value 1. kg 22.25%
72.20 7220.00 Flat-rolled products of
stainless steel, of a width
of less than 600 mm.
value 1. kg 22.25%
72.21 7221.00 Bars and rods, hot-rolled,
in irregularly wound coils,
of stainless steel.
value 1. kg 22.25%
72.22 7222.00 Other bars and rods of
stainless steel; angles,
shapes and sections of
stainless steel.
value 1. kg 22.25%
72.23 7223.00 Wire of stainless steel. value 1. kg 22.25%
IV.- OTHER ALLOY
STEEL; HOLLOW DRILL
BARS AND RODS, OF
ALLOY OR NON-ALLOY
STEEL
72.24 7224.00 Other alloy steel in ingots
or other primary forms;
semi-finished products o f
other alloy steel.
value 1. kg 22.25%
72.25 7225.00 Flat-rolled products of
other alloy steel, of a
width of 600 mm or more.
value 1. kg 22.25%
72.26 7226.00 Flat-rolled products of
other alloy steel, of a
width of less than 600
mm.
value 1. kg 22.25%
72.27 7227.00 Bars and rods, hot-rolled,
in irregularly wound coils,
of other alloy steel.
value 1. kg 22.25%
72.28 7228.00 Other bars and rods of
other alloy steel; angles,
shapes and sections, of
other alloy steel; hollow
drill bars and rods, of
alloy or non-alloy steel.
value 1. kg 22.25%
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
331
72.29 7229.00 Wire of other alloy steel. value 1. kg 22.25%
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
332
Chapter 73
Articles of iron or steel
Notes.
1.- In this Chapter the expression "cast iron" applies to products
obtained by casting in which iron predominates by weight over
each of the other elements and which do not comply with the
chemical composition of steel as defined in Note 1 (d) to Chapter
72.
2.- In this Chapter the word "wire" means hot or cold-formed
products of any cross-sectional shape, of which no cross-
sectional dimension exceeds 16 mm.
Heading Tariff
Code
Unit
for
Duty
Unit
of
Classification
Rate
of
Duty
73.01 7301.00 Sheet piling of iron or
steel, whether or not
drilled, punched or made
from assembled elements;
welded angles, shapes and
sections, of iron or steel.
value 1. kg 22.25%
73.02 7302.00 Railway or tramway track
construction material of
iron or steel, the
following : rails, check -
rails and rack rails,
switch blades, crossing
frogs, point rods and
other crossing pieces,
sl eepers (cross-ties), fish-
plates, chairs, chair
wedges, sole plates (base
plates), rail clips,
bedplates, ties and other
material specialized for
jointing or fixing rails.
value 1. kg 22.25%
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
333
73.03 7303.00 Tubes, pipes and hollow
profiles, of cast iron.
value 1. kg 22.25%
73.04 7304.00 Tubes, pipes and hollow
profiles, seamless, of iron
(other than cast iron) or
steel.
value 1. kg 22.25%
73.05 7305.00 Other tubes and pipes (for
example, welded, riveted
or similarly closed),
having circular
cross-sections, the
external diameter of
which exceeds 406.4 mm,
of iron or steel.
value 1. kg 22.25%
73.06 7306.00 Other tubes, pipes and
hollow profiles (for
example, open seam or
welded, riveted or
similarly closed), of iron
or steel.
value 1. kg 22.25%
73.07 7307.00 Tube or pipe fittings (for
example, couplings,
elbows, sleeves), of iron
or steel.
value 1. kg 22.25%
73.08 7308.00 Structures (excluding
prefabricated buildings of
heading No. 94.06) and
parts of structures (for
example, bridges and
bridge-sections,
lock-gates, towers, lattice
masts, roofs, roofing
frame-works, doors and
windows and their frames
and thresholds for doors,
shutters, balustrades,
pillars and columns), of
iron or steel; plates, rods,
angles, shapes, sections,
tubes and the like,
prepared for use in
structures, of iron or
steel.
value 1. kg 22.25%
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
334
73.09 7309.00 Reservoirs, tanks, vats
and similar containers for
any material (other than
compressed or liquefied
gas), of iron or steel, of a
capacity exceeding 300 l,
whether or not lined or
heat-insulated, but not
fitted with mechanical or
thermal equipment.
value 1. kg 22.25%
73.10 7310.00 Tanks, casks, drums,
cans, boxes and similar
containers, for any
material (other than
compressed or liquefied
gas), of iron or steel, of a
capacity not exceeding
300 l, whether or not
lined or heat -insulated,
but not fitted with
mechanical or thermal
equipment.
value 1. kg 22.25%
73.11 7311.00 Containers for
compressed or liquefied
gas, of iron or steel.
value 1. kg 22.25%
73.12 7312.00 Stranded wire, ropes,
cables, plaited bands,
slings and the like, of iron
or steel, not electrically
insulated.
value 1. kg 22.25%
73.13 7313.00 Barbed wire of iron or
steel; twisted hoop or
single flat wire, barbed or
not, and loosely twisted
double wire, of a kind
used for fencing, of iron
or steel.
value 1. kg 22.25%
73.14 7314.00 Cloth (including endless
bands), grill, netting and
fencing, of iron or steel
wire; expanded metal of
iron or steel.
value 1. kg 22.25%
73.15 7315.00 Chain and parts thereof,
of iron or steel.
value 1. kg 22.25%
73.16 7316.00 Anchors, grapnels and
parts thereof, of iron or
steel.
value 1. kg 22.25%
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
335
73.17 7317.00 Nails, tacks, drawing pins,
corrugated nails, staples
(other than those of
heading 83.05) and
similar articles, of iron or
steel, whether or not with
heads of other material,
but excluding such
articles with heads of
copper.
value 1. kg 22.25%
73.18 7318.00 Screws, bolts, nuts, coach
screws, screw hooks,
rivets, cotters, cotter-
pins, washers (including
spring washers) and
similar articles, of iron or
steel.
value 1. kg 22.25%
73.19 7319.00 Sewing needles, knitting
needles, bodkins, crochet
hooks, embroidery
stilettos and similar
articles, for use in the
hand, of iron or steel;
safety pins and other pins
of iron or steel, not
elsewhere specified or
included.
value 1. kg 22.25%
73.20 7320.00 Springs and leaves for
springs, of iron or steel.
value 1. kg 22.25%
73.21 Stoves, ranges, grates,
cookers (including those
with subsidiary boilers for
central heating),
barbecues, braziers, gas-
rings, plate warmers and
similar non-electric
domestic appliances, and
parts thereof, of iron or
steel.
7321.10 -Cooking appliances and
plate warmers
value 1. u 22.25%
7321.80 - Other appliances value 1. u 22.25%
7321.90 - Parts value 1. kg 22.25%
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
336
73.22 7322.00 Radiators for central
heating, not electrically
heated, and parts thereof,
of iron or steel; air
heaters and hot air
distributors (including
distributors which can
also distribute fresh or
conditioned air), not
electrically heated,
incorporating a motor-
driven fan or blower, and
parts thereof, of iron or
steel.
value 1. kg 22.25%
73.23 7323.00 Table, kitchen or other
household articles and
parts thereof, of iron or
steel; iron or steel wool;
pot scourers and scouring
or polishing pads, gloves
and the like, of iron or
steel.
value 1. kg 22.25%
73.24 7324.00 Sanitary ware and parts
thereof, of iron or steel.
value 1. kg 22.25%
73.25 7325.00 Other cast articles of iron
or steel.
value 1. kg 22.25%
73.26 7326.00 Other articles of iron or
steel.
value 1. kg 22.25%
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
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Chapter 74
Copper and articles thereof
Note.
1.- In this Chapter the following expressions have the meanings
hereby assigned to them:
(a) Refined copper
Metal containing at least 99.85 % by weight of copper; or
Metal containing at least 97.5 % by weight of copper,
provided that the content by weight of any other element
does not exceed the limit specified in the following table:
TABLE - Other elements
Element Limiting content % by weight
Ag Silver
As Arsenic
Cd Cadmium
Cr Chromium
Mg Magnesium
Pb Lead
S Sulphur
Sn Tin
Te Tellurium
Zn Zinc
Zr Zirconium
Other elements*, each
0.25
0.5
1.3
1.4
0.8
1.5
0.7
0.8
0.8
1
0.3
0.3
* Other elements are, for example, Al, Be, Co, Fe, Mn, Ni, Si.
(b) Copper alloys
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
338
Metallic substances other than unrefined copper in which
copper predominates by weight over each of the other
elements, provided that:
(i) the content by weight of at least one of the other
elements is greater than the limit specified in the
foregoing table; or
(ii) the total content by weight of such other elements
exceeds 2.5 %.
(c) Master alloys
Alloys containing with other elements more than 10 % by
weight of copper, not usefully malleable and commonly
used as an additive in the manufacture of other alloys or as
de-oxidants, de-sulphurising agents or for similar uses in
the metallurgy of non-ferrous metals. However, copper
phosphide (phosphor copper) containing more than 15 % by
weight of phosphorus falls in heading 28.48.
(d) Bars and rods
Rolled, extruded, drawn or forged products, not in coils,
which have a uniform solid cross-section along their whole
length in the shape of circles, ovals, rectangles (including
squares), equilateral triangles or regular convex polygons
(including “flattened circles” and “modified rectangles”, of
which two opposite sides are convex arcs, the other two
sides being straight, of equal length and parallel). Products
with a rectangular (including square), triangular or
polygonal cross-section may have corners rounded along
their whole length. The thickness of such products which
have a rectangular (including “modified rectangular”) cross-
section exceeds one-tenth of the width. The expression also
covers cast or sintered products, of the same forms and
dimensions, which have been subsequently worked after
production (otherwise than by simple trimming or de-
scaling), provided that they have not thereby assumed the
character of articles or products of other headings.
Wire-bars and billets with their ends tapered or
otherwise worked simply to facilitate their entry into
machines for converting them into, for example, drawing
stock (wire-rod) or tubes, are however to be taken to be
unwrought copper of heading 74.03.
(e) Profiles
Rolled, extruded, drawn, forged or formed products, coiled
or not, of a uniform cross-section along their whole length,
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
339
which do not conform to any of the definitions of bars, rods,
wire, plates, sheets, strip, foil, tubes or pipes. The
expression also covers cast or sintered products, of the
same forms, which have been subsequently worked after
production (otherwise than by simple trimming or de-
scaling), provided that they have not thereby assumed the
character of articles or products of other headings.
(f) Wire
Rolled, extruded or drawn products, in coils, which have a
uniform solid cross-section along their whole length in the
shape of circles, ovals, rectangles (including squares),
equilateral triangles or regular convex polygons (including
“flattened circles” and “modified rectangles”, of which two
opposite sides are convex arcs, the other two sides being
straight, of equal length and parallel). Products with a
rectangular (including square), triangular or polygonal
cross-section may have corners rounded along their whole
length. The thickness of such products which have a
rectangular (including “modified rectangular”) cross-section
exceeds one-tenth of the width.
In the case of heading 74.14, however, the term “wire”
applies only to products, whether or not in coils, of any
cross-sectional shape, of which no cross-sectional
dimension exceeds 6 mm.
(g) Plates, sheets, strip and foil
Flat-surfaced products (other than the unwrought products
of heading 74.03), coiled or not, of solid rectangular (other
than square) cross-section with or without rounded corners
(including “modified rectangles” of which two opposite sides
are convex arcs, the other two sides being straight, of equal
length and parallel) of a uniform thickness, which are:
- of rectangular (including square) shape with a thickness
not exceeding one-tenth of the width,
- of a shape other than rectangular or square, of any size,
provided that they do not assume the character of
articles or products of other headings.
Headings 74.09 and 74.10 apply, inter alia, to plates,
sheets, strip and foil with patterns (for example, grooves,
ribs, chequers, tears, buttons, lozenges) and to such
products which have been perforated, corrugated, polished
or coated, provided that they do not thereby assume the
character of articles or products of other headings.
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
340
(h) Tubes and pipes
Hollow products, coiled or not, which have a uniform cross-
section with only one enclosed void along their whole length
in the shape of circles, ovals, rectangles (including squares),
equilateral triangles or regular convex polygons, and which
have a uniform wall thickness. Products with a rectangular
(including square), equilateral triangular or regular convex
polygonal cross-section, which may have corners rounded
along their whole length, are also to be taken to be tubes
and pipes provided the inner and outer cross-sections are
concentric and have the same form and orientation. Tubes
and pipes of the foregoing cross-sections may be polished,
coated, bent, threaded, drilled, waisted, expanded, cone-
shaped or fitted with flanges, collars or rings.
Subheading Note.
1.- In this Chapter the following expressions have the meanings
hereby assigned to them:
(a) Copper-zinc base alloys (brasses)
Alloys of copper and zinc, with or without other elements.
When other elements are present:
- zinc predominates by weight over each of such other
elements;
- any nickel content by weight is less than 5 % (see
copper-nickel-zinc alloys (nickel silvers)); and
- any tin content by weight is less than 3 % (see copper-
tin alloys (bronzes)).
(b) Copper-tin base alloys (bronzes)
Alloys of copper and tin, with or without other elements.
When other elements are present, tin predominates by
weight over each of such other elements, except that when
the tin content is 3 % or more the zinc content by weight
may exceed that of tin but must be less than 10 %.
(c) Copper-nickel-zinc base alloys (nickel silvers)
Alloys of copper, nickel and zinc, with or without other
elements. The nickel content is 5 % or more by weight (see
copper-zinc alloys (brasses)).
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
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(d) Copper-nickel base alloys
Alloys of copper and nickel, with or without other elements
but in any case containing by weight not more than 1 % of
zinc. When other elements are present, nickel
predominates by weight over each of such other elements.
Heading Tariff
Code
Unit
for
Duty
Unit
of
Classification
Rate
of
Duty
74.01 7401.00 Copper mattes; cement
copper (precipitated
copper).
value 1. kg 22.25%
74.02 7402.00 Unrefined copper; copper
anodes for electrolytic
refining.
value 1. kg 22.25%
74.03 Refined copper and
copper alloys, unwrought.
7403.10 - Refined copper value 1. kg 22.25%
- Copper alloys :
7403.21 -- Copper-zinc base alloys
(brass)
value 1. kg 22.25%
7403.22 -- Copper-tin base alloys
(bronze)
value 1. kg 0.00%
7403.23 -- Copper-nickel base alloys
(cupro-nickel) or
copper-nickel-zinc base
alloys (nickel silver)
value 1. kg 22.25%
7403.29 -- Other copper alloys (other
than master alloys of
heading No.74.05)
value 1. kg 22.25%
74.04 7404.00 Copper waste and scrap. value 1. kg 22.25%
74.05 7405.00 Master alloys of copper. value 1. kg 22.25%
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
342
74.06 7406.00 Copper powders and
flakes.
value 1. kg 22.25%
74.07 7407.00 Copper bars, rods and
profiles.
value 1. kg 22.25%
74.08 7408.00 Copper wire. value 1. kg 22.25%
74.09 7409.00 Copper plates, sheets and
strip, of a thickness
exceeding 0.15 mm.
value 1. kg 22.25%
74.10 7410.00 Copper foil (whether or
not printed or backed
with paper, paperboard,
plastics or similar
backing materials) of a
thickness (excluding any
backing) not exceeding
0.15 mm.
value 1. kg 22.25%
74.11 7411.00 Copper tubes and pipes. value 1. kg 22.25%
74.12 7412.00 Copper tube or pipe
fittings (for example,
couplings, elbows,
sleeves).
value 1. kg 22.25%
74.13 7413.00 Stranded wire, cables,
plaited bands and the
like, of copper, not
electrically insulated.
value 1. kg 22.25%
74.14 7414.00 Cloth (including endless
bands), grill and netting,
of copper wire; expanded
metal of copper.
value 1. kg 22.25%
74.15 7415.00 Nails, tacks, drawing pins,
staples (other than those
of heading 83.05) and
similar articles, of copper
or of iron or steel with
heads of copper; screws,
bolts, nuts, screw hooks,
rivets, cotters, cotter-
pins, washers (including
spring washers) and
similar articles, of
copper.
value 1. kg 22.25%
74.16 7416.00 Copper springs. value 1. kg 22.25%
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
343
74.17 7417.00 Cooking or heating
apparatus of a kind used
for domestic purposes,
non-electric, and parts
thereof, of copper.
value 1. kg 22.25%
74.18 7418.00 Table, kitchen or other
household articles and
parts thereof, of copper;
pot scourers and scouring
or polishing pads, gloves
and the like, of copper;
sanitary ware and parts
thereof, of copper.
value 1. kg 22.25%
74.19 7419.00 Other articles of copper. value 1. kg 22.25%
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
344
Chapter 75
Nickel and articles thereof
Note.
1.- In this Chapter the following expressions have the meanings
hereby assigned to them:
(a) Bars and rods
Rolled, extruded, drawn or forged products, not in coils,
which have a uniform solid cross-section along their whole
length in the shape of circles, ovals, rectangles (including
squares), equilateral triangles or regular convex polygons
(including "flattened circles" and "modified rectangles", of
which two opposite sides are convex arcs, the other two
sides being straight, of equal length and parallel). Products
with a rectangular (including square), triangular or
polygonal cross-section may have corners rounded along
their whole length. The thickness of such products which
have a rectangular (including "modified rectangular") cross-
section exceeds one-tenth of the width. The expression also
covers cast or sintered products, of the same forms and
dimensions, which have been subsequently worked after
production (otherwise than by simple trimming or de-
scaling), provided that they have not thereby assumed the
character of articles or products of other headings.
(b) Profiles
Rolled, extruded, drawn, forged or formed products, coiled
or not, of a uniform cross-section along their whole length,
which do not conform to any of the definitions of bars, rods,
wire, plates, sheets, strip, foil, tubes or pipes. The
expression also covers cast or sintered products, of the
same forms, which have been subsequently worked after
production (otherwise than by simple trimming or de-
scaling), provided that they have not thereby assumed the
character of articles or products of other headings.
(c) Wire
Rolled, extruded or drawn products, in coils, which have a
uniform solid cross-section along their whole length in the
shape of circles, ovals, rectangles (including squares),
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
345
equilateral triangles or regular convex polygons (including
“flattened circles” and “modified rectangles”, of which two
opposite sides are convex arcs, the other two sides being
straight, of equal length and parallel). Products with a
rectangular (including square), triangular or polygonal
cross-section may have corners rounded along their whole
length. The thickness of such products which have a
rectangular (including “modified rectangular”) cross-section
exceeds one-tenth of the width.
(d) Plates, sheets, strip and foil
Flat-surfaced products (other than the unwrought products
of heading 75.02), coiled or not, of solid rectangular (other
than square) cross-section with or without rounded corners
(including “modified rectangles” of which two opposite sides
are convex arcs, the other two sides being straight, of equal
length and parallel) of a uniform thickness, which are:
- of rectangular (including square) shape with a thickness
not exceeding one-tenth of the width,
- of a shape other than rectangular or square, of any size,
provided that they do not assume the character of
articles or products of other headings.
Heading 75.06 applies, inter alia, to plates, sheets, strip
and foil with patterns (for example, grooves, ribs, chequers,
tears, buttons, lozenges) and to such products which have
been perforated, corrugated, polished or coated, provided
that they do not thereby assume the character of articles or
products of other headings.
(e) Tubes and pipes
Hollow products, coiled or not, which have a uniform cross-
section with only one enclosed void along their whole length
in the shape of circles, ovals, rectangles (including squares),
equilateral triangles or regular convex polygons, and which
have a uniform wall thickness. Products with a rectangular
(including square), equilateral triangular, or regular convex
polygonal cross-section, which may have corners rounded
along their whole length, are also to be considered as tubes
and pipes provided the inner and outer cross-sections are
concentric and have the same form and orientation. Tubes
and pipes of the foregoing cross-sections may be polished,
coated, bent, threaded, drilled, waisted, expanded, cone-
shaped or fitted with flanges, collars or rings.
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
346
Subheading Notes.
1.- In this Chapter the following expressions have the meanings
hereby assigned to them:
(a) Nickel, not alloyed
Metal containing by weight at least 99 % of nickel plus
cobalt, provided that:
(i) the cobalt content by weight does not exceed 1.5 %, and
(ii) the content by weight of any other element does not
exceed the limit specified in the following table:
TABLE - Other elements
Element Limiting content % by weight
Fe Iron
O Oxygen
Other elements, each
0.5
0.4
0.3
(b) Nickel alloys
Metallic substances in which nickel predominates by weight
over each of the other elements provided that:
(i) the content by weight of cobalt exceeds 1.5 %,
(ii) the content by weight of at least one of the other
elements is greater than the limit specified in the
foregoing table, or
(iii)the total content by weight of elements other than nickel
plus cobalt exceeds 1 %.
2.- Notwithstanding the provisions of Chapter Note 1 (c), for the
purposes of subheading 7508.10 the term “wire” applies only to
products, whether or not in coils, of any cross-sectional shape, of
which no cross-sectional dimension exceeds 6 mm.
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
347
Heading Tariff
Code
Unit
for
Duty
Unit
of
Classification
Rate
of
Duty
75.01 7501.00 Nickel mattes, nickel
oxide sinters and other
intermediate products of
nickel metallurgy.
value 1. kg 22.25%
75.02 7502.00 Unwrought nickel. value 1. kg 22.25%
75.03 7503.00 Nickel waste and scrap. value 1. kg 22.25%
75.04 7504.00 Nickel powders and
flakes.
value 1. kg 22.25%
75.05 7505.00 Nickel bars, rods, profiles
and wire.
value 1. kg 22.25%
75.06 7506.00 Nickel plates, sheets,
strip and foil.
value 1. kg 22.25%
75.07 7507.00 Nickel tubes, pipes and
tube or pipe fittings (for
example, couplings,
elbows, sleeves).
value 1. kg 22.25%
75.08 7508.00 Other articles of nickel. value 1. kg 22.25%
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
348
Chapter 76
Aluminium and articles thereof
Note.
1.- In this Chapter the following expressions have the meanings
hereby assigned to them:
(a) Bars and rods
Rolled, extruded, drawn or forged products, not in coils,
which have a uniform solid cross-section along their whole
length in the shape of circles, ovals, rectangles (including
squares), equilateral triangles or regular convex polygons
(including “flattened circles” and “modified rectangles”, of
which two opposite sides are convex arcs, the other two
sides being straight, of equal length and parallel). Products
with a rectangular (including square), triangular or
polygonal cross-section may have corners rounded along
their whole length. The thickness of such products which
have a rectangular (including “modified rectangular”) cross-
section exceeds one-tenth of the width. The expression also
covers cast or sintered products, of the same forms and
dimensions, which have been subsequently worked after
production (otherwise than by simple trimming or de-
scaling), provided that they have not thereby assumed the
character of articles or products of other headings.
(b) Profiles
Rolled, extruded, drawn, forged or formed products, coiled
or not, of a uniform cross-section along their whole length,
which do not conform to any of the definitions of bars, rods,
wire, plates, sheets, strip, foil, tubes or pipes. The
expression also covers cast or sintered products, of the
same forms, which have been subsequently worked after
production (otherwise than by simple trimming or de-
scaling), provided that they have not thereby assumed the
character of articles or products of other headings.
(c) Wire
Rolled, extruded or drawn products, in coils, which have a
uniform solid cross-section along their whole length in the
shape of circles, ovals, rectangles (including squares),
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
349
equilateral triangles or regular convex polygons (including
“flattened circles” and “modified rectangles”, of which two
opposite sides are convex arcs, the other two sides being
straight, of equal length and parallel). Products with a
rectangular (including square), triangular or polygonal
cross-section may have corners rounded along their whole
length. The thickness of such products which have a
rectangular (including "modified rectangular") cross-section
exceeds one-tenth of the width.
(d) Plates, sheets, strip and foil
Flat-surfaced products (other than the unwrought products
of heading 76.01), coiled or not, of solid rectangular (other
than square) cross-section with or without rounded corners
(including “modified rectangles” of which two opposite sides
are convex arcs, the other two sides being straight, of equal
length and parallel) of a uniform thickness, which are:
- of rectangular (including square) shape with a thickness
not exceeding one-tenth of the width,
- of a shape other than rectangular or square, of any size,
provided that they do not assume the character of
articles or products of other headings.
Headings 76.06 and 76.07 apply, inter alia, to plates,
sheets, strip and foil with patterns (for example, grooves,
ribs, chequers, tears, buttons, lozenges) and to such
products which have been perforated, corrugated, polished
or coated, provided that they do not thereby assume the
character of articles or products of other headings.
(e) Tubes and pipes
Hollow products, coiled or not, which have a uniform cross-
section with only one enclosed void along their whole length
in the shape of circles, ovals, rectangles (including squares),
equilateral triangles or regular convex polygons, and which
have a uniform wall thickness. Products with a rectangular
(including square), equilateral triangular or regular convex
polygonal cross-section, which may have corners rounded
along their whole length, are also to be considered as tubes
and pipes provided the inner and outer cross-sections are
concentric and have the same form and orientation. Tubes
and pipes of the foregoing cross-sections may be polished,
coated, bent, threaded, drilled, waisted, expanded, cone-
shaped or fitted with flanges, collars or rings.
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
350
Subheading Notes.
1.- In this Chapter the following expressions have the meanings
hereby assigned to them:
(a) Aluminium, not alloyed
Metal containing by weight at least 99 % of aluminium,
provided that the content by weight of any other element
does not exceed the limit specified in the following table:
TABLE - Other elements
Element Limiting content % by weight
Fe + Si (iron plus silicon)
Other elements (1), each
1
0.1 (2)
(1) Other elements are, for example Cr, Cu, Mg, Mn, Ni, Zn.
(2) Copper is permitted in a proportion greater than 0.1 % but not
more than 0.2 %, provided that neither the chromium nor
manganese content exceeds 0.05 %.
(b) Aluminium alloys
Metallic substances in which aluminium predominates by
weight over each of the other elements, provided that:
(i) the content by weight of at least one of the other
elements or of iron plus silicon taken together is greater
than the limit specified in the foregoing table; or
(ii) the total content by weight of such other elements
exceeds 1 %.
2.- Notwithstanding the provisions of Chapter Note 1 (c), for the
purposes of subheading 7616.91 the term “wire” applies only to
products, whether or not in coils, of any cross-sectional shape, of
which no cross-sectional dimension exceeds 6 mm.
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
351
Heading Tariff
Code
Unit
for
Duty
Unit
of
Classification
Rate
of
Duty
76.01 7601.00 Unwrought aluminium. value 1. kg 22.25%
76.02 7602.00 Aluminium waste and
scrap.
value 1. kg 22.25%
76.03 7603.00 Aluminium powders and
flakes.
value 1. kg 22.25%
76.04 7604.00 Aluminium bars, rods and
profiles.
value 1. kg 22.25%
76.05 7605.00 Aluminium wire. value 1. kg 22.25%
76.06 7606.00 Aluminium plates, sheets
and strip, of a thickness
exceeding 0.2 mm.
value 1. kg 22.25%
76.07 7607.00 Aluminium foil (whether
or not printed or backed
with paper, paperboard,
plastics or similar
backing materials) of a
thickness (excluding any
backing) not exceeding
0.2 mm.
value 1. kg 22.25%
76.08 7608.00 Aluminium tubes and
pipes.
value 1. kg 22.25%
76.09 7609.00 Aluminium tube or pipe
fittings (for example,
couplings, elbows,
sleeves).
value 1. kg 22.25%
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
352
76.10 Aluminium structures
(excluding prefabricated
buildings of heading
94.06) and parts of
structures (for example,
bridges and bridge-
sections, towers, lattice
masts, roofs, roofing
frameworks, doors and
windows and their frames
and thresholds for doors,
balustrades, pillars and
columns); aluminium
plates, rods, profiles,
tubes and the like,
prepared for use in
structures.
7610.10 -Doors, windows and their
frames and thresholds for
doors
value 1. kg 10.00%
- Other:
7610.901 --- Exterior shutter value 1. kg 10.00%
7610.909 --- Other value 1. kg 22.25%
76.11 7611.00 Aluminium reservoirs,
tanks, vats and similar
containers, for any
material (other than
compressed or liquefied
gas), of a capacity
exceeding 300 l, whether
or not lined or heat-
insulated, but not fitted
with mechanical or
thermal equipment.
value 1. kg 22.25%
76.12 7612.00 Aluminium casks, drums,
cans, boxes and similar
containers (including
rigid or collapsible
tubular containers), for
any material (other than
compressed or liquefied
gas), of a capacity not
exceeding 300 l, whether
or not lined or heat-
insulated, but not fitted
with mechanical or
thermal equipment.
value 1. kg 22.25%
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
353
76.13 7613.00 Aluminium containers for
compressed or liquefied
gas.
value 1. kg 22.25%
76.14 7614.00 Stranded wire, cables,
plaited bands and the
like, of aluminium, not
electrically insulated.
value 1. kg 22.25%
76.15 7615.00 Table, kitchen or other
household articles and
parts thereof, of
aluminium; pot scourers
and scouring or polishing
pads, gloves and the like,
of aluminium; sanitary
ware and parts thereof, of
aluminium.
value 1. kg 22.25%
76.16 7616.00 Other articles of
aluminium.
value 1. kg 22.25%
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
354
Chapter 77
(Reserved for possible future use in the tariff)
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
355
Chapter 78
Lead and articles thereof
Note.
1.- In this Chapter the following expressions have the meanings
hereby assigned to them:
(a) Bars and rods
Rolled, extruded, drawn or forged products, not in coils,
which have a uniform solid cross-section along their whole
length in the shape of circles, ovals, rectangles (including
squares), equilateral triangles or regular convex polygons
(including “flattened circles” and “modified rectangles”, of
which two opposite sides are convex arcs, the other two
sides being straight, of equal length and parallel). Products
with a rectangular (including square), triangular or
polygonal cross-section may have corners rounded along
their whole length. The thickness of such products which
have a rectangular (including “modified rectangular”) cross-
section exceeds one-tenth of the width. The expression also
covers cast or sintered products, of the same forms and
dimensions, which have been subsequently worked after
production (otherwise than by simple trimming or de-
scaling), provided that they have not thereby assumed the
character of articles or products of other headings.
(b) Profiles
Rolled, extruded, drawn, forged or formed products, coiled
or not, of a uniform cross-section along their whole length,
which do not conform to any of the definitions of bars, rods,
wire, plates, sheets, strip, foil, tubes or pipes. The
expression also covers cast or sintered products, of the
same forms, which have been subsequently worked after
production (otherwise than by simple trimming or de-
scaling), provided that they have not thereby assumed the
character of articles or products of other headings.
(c) Wire
Rolled, extruded or drawn products, in coils, which have a
uniform solid cross-section along their whole length in the
shape of circles, ovals, rectangles (including squares),
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
356
equilateral triangles or regular convex polygons (including
“flattened circles” and “modified rectangles”, of which two
opposite sides are convex arcs, the other two sides being
straight, of equal length and parallel). Products with a
rectangular (including square), triangular or polygonal
cross-section may have corners rounded along their whole
length. The thickness of such products which have a
rectangular (including “modified rectangular”) cross-section
exceeds one-tenth of the width.
(d) Plates, sheets, strip and foil
Flat-surfaced products (other than the unwrought products
of heading 78.01), coiled or not, of solid rectangular (other
than square) cross-section with or without rounded corners
(including “modified rectangles” of which two opposite sides
are convex arcs, the other two sides being straight, of equal
length and parallel) of a uniform thickness, which are:
- of rectangular (including square) shape with a thickness
not exceeding one-tenth of the width,
- of a shape other than rectangular or square, of any size,
provided that they do not assume the character of
articles or products of other headings.
Heading 78.04 applies, inter alia, to plates, sheets, strip
and foil with patterns (for example, grooves, ribs, chequers,
tears, buttons, lozenges) and to such products which have
been perforated, corrugated, polished or coated, provided
that they do not thereby assume the character of articles or
products of other headings.
(e) Tubes and pipes
Hollow products, coiled or not, which have a uniform cross-
section with only one enclosed void along their whole length
in the shape of circles, ovals, rectangles (including squares),
equilateral triangles or regular convex polygons, and which
have a uniform wall thickness. Products with a rectangular
(including square), equilateral triangular or regular convex
polygonal cross-section, which may have corners rounded
along their whole length, are also to be considered as tubes
and pipes provided the inner and outer cross-sections are
concentric and have the same form and orientation. Tubes
and pipes of the foregoing cross-sections may be polished,
coated, bent, threaded, drilled, waisted, expanded, cone-
shaped or fitted with flanges, collars or rings.
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
357
Subheading Note.
1.- In this Chapter the expression "refined lead" means:
Metal containing by weight at least 99.9 % of lead, provided that
the content by weight of any other element does not exceed the
limit specified in the following table:
TABLE - Other elements
Element Limiting content % by weight
Ag Silver
As Arsenic
Bi Bismuth
Ca Calcium
Cd Cadmium
Cu Copper
Fe Iron
S Sulphur
Sb Antimony
Sn Tin
Zn Zinc
Other (for example Te), each
0.02
0.005
0.05
0.002
0.002
0.08
0.002
0.002
0.005
0.005
0.002
0.001
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
358
Heading Tariff
Code
Unit
for
Duty
Unit
of
Classification
Rate
of
Duty
78.01 7801.00 Unwrought lead. value 1. kg 22.25%
78.02 7802.00 Lead waste and scrap. value 1. kg 22.25%
78.03 7803.00 Lead bars, rods, profiles
and wire.
value 1. kg 22.25%
78.04 7804.00 Lead plates, sheets, strip
and foil; lead powders and
flakes.
value 1. kg 22.25%
78.05 7805.00 Lead tubes, pipes and
tube or pipe fittings (for
example, couplings,
elbows, sleeves).
value 1. kg 22.25%
78.06 7806.00 Other articles of lead. value 1. kg 22.25%
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
359
Chapter 79
Zinc and articles thereof
Note.
1.- In this Chapter the following expressions have the meanings
hereby assigned to them:
(a) Bars and rods
Rolled, extruded, drawn or forged products, not in coils,
which have a uniform solid cross-section along their whole
length in the shape of circles, ovals, rectangles (including
squares), equilateral triangles or regular convex polygons
(including “flattened circles” and “modified rectangles”, of
which two opposite sides are convex arcs, the other two
sides being straight, of equal length and parallel). Products
with a rectangular (including square), triangular or
polygonal cross-section may have corners rounded along
their whole length. The thickness of such products which
have a rectangular (including “modified rectangular”) cross-
section exceeds one-tenth of the width. The expression also
covers cast or sintered products, of the same forms and
dimensions, which have been subsequently worked after
production (otherwise than by simple trimming or de-
scaling), provided that they have not thereby assumed the
character of articles or products of other headings.
(b) Profiles
Rolled, extruded, drawn, forged or formed products, coiled
or not, of a uniform cross-section along their whole length,
which do not conform to any of the definitions of bars, rods,
wire, plates, sheets, strip, foil, tubes or pipes. The
expression also covers cast or sintered products, of the
same forms, which have been subsequently worked after
production (otherwise than by simple trimming or de-
scaling), provided that they have not thereby assumed the
character of articles or products of other headings.
(c) Wire
Rolled, extruded or drawn products, in coils, which have a
uniform solid cross-section along their whole length in the
shape of circles, ovals, rectangles (including squares),
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
360
equilateral triangles or regular convex polygons (including
“flattened circles” and “modified rectangles”, of which two
opposite sides are convex arcs, the other two sides being
straight, of equal length and parallel). Products with a
rectangular (including square), triangular or polygonal
cross-section may have corners rounded along their whole
length. The thickness of such products which have a
rectangular (including “modified rectangular”) cross-section
exceeds one-tenth of the width.
(d) Plates, sheets, strip and foil
Flat-surfaced products (other than the unwrought products
of heading 79.01), coiled or not, of solid rectangular (other
than square) cross-section with or without rounded corners
(including “modified rectangles” of which two opposite sides
are convex arcs, the other two sides being straight, of equal
length and parallel) of a uniform thickness, which are:
- of rectangular (including square) shape with a thickness
not exceeding one-tenth of the width,
- of a shape other than rectangular or square, of any size,
provided that they do not assume the character of
articles or products of other headings.
Heading 79.05 applies, inter alia, to plates, sheets, strip
and foil with patterns (for example, grooves, ribs, chequers,
tears, buttons, lozenges) and to such products which have
been perforated, corrugated, polished or coated, provided
that they do not thereby assume the character of articles or
products of other headings.
(e) Tubes and pipes
Hollow products, coiled or not, which have a uniform cross-
section with only one enclosed void along their whole length
in the shape of circles, ovals, rectangles (including squares),
equilateral triangles or regular convex polygons, and which
have a uniform wall thickness. Products with a rectangular
(including square), equilateral triangular or regular convex
polygonal cross-section, which may have corners rounded
along their whole length, are also to be considered as tubes
and pipes provided the inner and outer cross-sections are
concentric and have the same form and orientation. Tubes
and pipes of the foregoing cross-sections may be polished,
coated, bent, threaded, drilled, waisted, expanded, cone-
shaped or fitted with flanges, collars or rings.
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
361
Subheading Note.
1.- In this Chapter the following expressions have the meanings
hereby assigned to them:
(a) Zinc, not alloyed
Metal containing by weight at least 97.5 % of zinc.
(b) Zinc alloys
Metallic substances in which zinc predominates by weight
over each of the other elements, provided that the total
content by weight of such other elements exceeds 2.5 %.
(c) Zinc dust
Dust obtained by condensation of zinc vapour, consisting of
spherical particles which are finer than zinc powders. At
least 80 % by weight of the particles pass through a sieve
with 63 micrometres (microns) mesh. It must contain at
least 85 % by weight of metallic zinc.
Heading Tariff
Code
Unit
for
Duty
Unit
of
Classification
Rate
of
Duty
79.01 7901.00 Unwrought zinc. value 1. kg 22.25%
79.02 7902.00 Zinc waste and scrap. value 1. kg 22.25%
79.03 7903.00 Zinc dust, powders and
flakes.
value 1. kg 22.25%
79.04 7904.00 Zinc bars, rods, profiles
and wire.
value 1. kg 22.25%
79.05 7905.00 Zinc plates, sheets, strip
and foil.
value 1. kg 22.25%
79.06 7906.00 Zinc tubes, pipes and tube
or pipe fittings (for
example, couplings,
elbows, sleeves).
value 1. kg 22.25%
79.07 7907.00 Other articles of zinc. value 1. kg 22.25%
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
362
Chapter 80
Tin and articles thereof
Note.
1.- In this Chapter the following expressions have the meanings
hereby assigned to them:
(a) Bars and rods
Rolled, extruded, drawn or forged products, not in coils,
which have a uniform solid cross-section along their whole
length in the shape of circles, ovals, rectangles (including
squares), equilateral triangles or regular convex polygons
(including “flattened circles” and “modified rectangles”, of
which two opposite sides are convex arcs, the other two
sides being straight, of equal length and parallel). Products
with a rectangular (including square), triangular or
polygonal cross-section may have corners rounded along
their whole length. The thickness of such products which
have a rectangular (including “modified rectangular”) cross-
section exceeds one-tenth of the width. The expression also
covers cast or sintered products, of the same forms and
dimensions, which have been subsequently worked after
production (otherwise than by simple trimming or de-
scaling), provided that they have not thereby assumed the
character of articles or products of other headings.
(b) Profiles
Rolled, extruded, drawn, forged or formed products, coiled
or not, of a uniform cross-section along their whole length,
which do not conform to any of the definitions of bars, rods,
wire, plates, sheets, strip, foil, tubes or pipes. The
expression also covers cast or sintered products, of the
same forms, which have been subsequently worked after
production (otherwise than by simple trimming or de-
scaling), provided that they have not thereby assumed the
character of articles or products of other headings.
(c) Wire
Rolled, extruded or drawn products, in coils, which have a
uniform solid cross-section along their whole length in the
shape of circles, ovals, rectangles (including squares),
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
363
equilateral triangles or regular convex polygons (including
“flattened circles” and “modified rectangles”, of which two
opposite sides are convex arcs, the other two sides being
straight, of equal length and parallel). Products with a
rectangular (including square), triangular or polygonal
cross-section may have corners rounded along their whole
length. The thickness of such products which have a
rectangular (including “modified rectangular”) cross-section
exceeds one-tenth of the width.
(d) Plates, sheets, strip and foil
Flat-surfaced products (other than the unwrought products
of heading 80.01), coiled or not, of solid rectangular (other
than square) cross-section with or without rounded corners
(including "modified rectangles" of which two opposite sides
are convex arcs, the other two sides being straight, of equal
length and parallel) of a uniform thickness, which are:
- of rectangular (including square) shape with a
thickness not exceeding one-tenth of the width,
- of a shape other than rectangular or square, of any
size, provided that they do not assume the character of
articles or products of other headings.
Headings 80.04 and 80.05 apply, inter alia, to plates,
sheets, strip and foil with patterns (for example, grooves,
ribs, chequers, tears, buttons, lozenges) and to such
products which have been perforated, corrugated, polished
or coated, provided that they do not thereby assume the
character of articles or products of other headings.
(e) Tubes and pipes
Hollow products, coiled or not, which have a uniform cross-
section with only one enclosed void along their whole length
in the shape of circles, ovals, rectangles (including squares),
equilateral triangles or regular convex polygons, and which
have a uniform wall thickness. Products with a rectangular
(including square), equilateral triangular or regular convex
polygonal cross-section, which may have corners rounded
along their whole length, are also to be considered as tubes
and pipes provided the inner and outer cross-sections are
concentric and have the same form and orientation. Tubes
and pipes of the foregoing cross-sections may be polished,
coated, bent, threaded, drilled, waisted, expanded, cone-
shaped or fitted with flanges, collars or rings.
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
364
Subheading Note.
1.- In this Chapter the following expressions have the meanings
hereby assigned to them:
(a) Tin, not alloyed
Metal containing by weight at least 99 % of tin, provided
that the content by weight of any bismuth or copper is less
than the limit specified in the following table:
TABLE - Other elements
Element Limiting content % by weight
Bi Bismuth
Cu Copper
0.1
0.4
(b) Tin alloys
Metallic substances in which tin predominates by weight
over each of the other elements, provided that:
(i) the total content by weight of such other elements
exceeds 1 %; or
(ii) the content by weight of either bismuth or copper is
equal to or greater than the limit specified in the
foregoing table.
Heading Tariff
Code
Unit
for
Duty
Unit
of
Classification
Rate
of
Duty
80.01 8001.00 Unwrought tin. value 1. kg 22.25%
80.02 8002.00 Tin waste and scrap. value 1. kg 22.25%
80.03 8003.00 Tin bars, rods, profiles
and wire.
value 1. kg 22.25%
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
365
80.04 8004.00 Tin plates, sheets and
strip, of a thickness
exceeding 0.2 mm.
value 1. kg 22.25%
80.05 8005.00 Tin foil (whether or not
printed or backed with
paper, paperboard,
plastics or similar
backing materials), of a
thickness (excluding any
backing) not exceeding
0.2 mm; tin powders and
flakes.
value 1. kg 22.25%
80.06 8006.00 Tin tubes, pipes and tube
or pipe fittings (for
example, couplings,
elbows, sleeves).
value 1. kg 22.25%
80.07 8007.00 Other articles of tin. value 1. kg 22.25%
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
366
Chapter 81
Other base metals; cermets; articles thereof
Subheading Note.
1.- Note 1 to Chapter 74, defining “bars and rods”, “profiles”, “wire”
and “plates, sheets, strip and foil” applies, mutatis mutandis, to
this Chapter.
Heading Tariff
Code
Unit
for
Duty
Unit
of
Classification
Rate
of
Duty
81.01 8101.00 Tungsten (wolfram) and
articles thereof, including
waste and scrap.
value 1. kg 22.25%
81.02 8102.00 Molybdenum and articles
thereof, including waste
and scrap.
value 1. kg 22.25%
81.03 8103.00 Tantalum and articles
thereof, including waste
and scrap.
value 1. kg 22.25%
81.04 8104.00 Magnesium and articles
thereof, including waste
and scrap.
value 1. kg 22.25%
81.05 8105.00 Cobalt mattes and other
intermediate products of
cobalt metallurgy; cobalt
and articles thereof,
including waste and
scrap.
value 1. kg 22.25%
81.06 8106.00 Bismuth and articles
thereof, including waste
and scrap.
value 1. kg 22.25%
81.07 8107.00 Cadmium and articles
thereof, including waste
and scrap.
value 1. kg 22.25%
81.08 8108.00 Titanium and articles
thereof, including waste
and scrap.
value 1. kg 22.25%
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
367
81.09 8109.00 Zirconium and articles
thereof, including waste
and scrap.
value 1. kg 22.25%
81.10 8110.00 Antimony and articles
thereof, including waste
and scrap.
value 1. kg 22.25%
81.11 8111.00 Manganese and articles
thereof, including waste
and scrap.
value 1. kg 22.25%
81.12 8112.00 Beryllium, chromium,
germanium, vanadium,
gallium, hafnium, indium,
niobium (columbium),
rhenium and thallium,
and articles of these
metals, including waste
and scrap.
value 1. kg 22.25%
81.13 8113.00 Cermets and articles
thereof, including waste
and scrap.
value 1. kg 22.25%
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
368
Chapter 82
Tools, implements, cutlery, spoons and forks, of base metal;
parts thereof of base metal
Notes.
1.- Apart from blow lamps, portable forges, grinding wheels with
frameworks, manicure or pedicure sets, and goods of heading
82.09, this Chapter covers only articles with a blade, working
edge, working surface or other working part of:
(a) Base metal;
(b) Metal carbides or cermets;
(c) Precious or semi-precious stones (natural, synthetic or
reconstructed) on a support of base metal, metal carbide or
cermet; or
(d) Abrasive materials on a support of base metal, provided
that the articles have cutting teeth, flutes, grooves, or the
like, of base metal, which retain their identity and function
after the application of the abrasive.
2.- Parts of base metal of the articles of this Chapter are to be
classified with the articles of which they are parts, except parts
separately specified as such and tool-holders for hand tools
(heading 84.66). However, parts of general use as defined in
Note 2 to Section XV are in all cases excluded from this Chapter.
Heads, blades and cutting plates for electric shavers or electric
hair clippers are to be classified in heading 85.10.
3.- Sets consisting of one or more knives of heading 82.11 and at
least an equal number of articles of heading 82.15 are to be
classified in heading 82.15.
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
369
Heading Tariff
Code
Unit
for
Duty
Unit
of
Classification
Rate
of
Duty
82.01 8201.00 Hand tools, the following:
spades, shovels,
mattocks, picks, hoes,
forks and rakes; axes, bill
hooks and similar hewing
tools; secateurs and
pruners of any kind;
scythes, sickles, hay
knives, hedge shears,
timber wedges and other
tools of a kind used in
agriculture, horticulture
or forestry.
value 1. kg 22.25
%
82.02 8202.00 Hand saws; blades for
saws of all kinds
(including slitting,
slotting or toothless saw
blades).
value 1. kg 22.25
%
82.03 8203.00 Files, rasps, pliers
(including cutting pliers),
pincers, tweezers, metal
cutting shears, pipe-
cutters, bolt croppers,
perforating punches and
similar hand tools.
value 1. kg 22.25
%
82.04 8204.00 Hand-operated spanners
and wrenches (including
torque meter wrenches
but not including tap
wrenches);
interchangeable spanner
sockets, with or without
handles.
value 1. kg 22.25
%
82.05 8205.00 Hand tools (including
glaziers' diamonds), not
elsewhere specified or
included; blow lamps;
vices, clamps and the
like, other than
accessories for and parts
of, machine tools; anvils;
portable forges; hand or
pedal-operated grinding
wheels with frameworks.
value 1. kg 22.25
%
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
370
82.06 8206.00 Tools of two or more of
the headings 82.02 to
82.05, put up in sets for
retail sale.
value 1. kg 22.25
%
82.07 8207.00 Interchangeable tools for
hand tools, whether or
not power-operated, or for
machine-tools (for
example, for pressing,
stamping, punching,
tapping, threading,
drilling, boring,
broaching, milling,
turning or screw driving),
including dies for drawing
or extruding metal, and
rock drilling or earth
boring tools.
value 1. kg 22.25
%
82.08 8208.00 Knives and cutting
blades, for machines or
for mechanical
appliances.
value 1. kg 22.25
%
82.09 8209.00 Plates, sticks, tips and
the like for tools,
unmounted, of cermets.
value 1. kg 22.25
%
82.10 8210.00 Hand-operated
mechanical appliances,
weighing 10 kg or less,
used in the preparation,
conditioning or serving of
food or drink.
value 1. kg 22.25
%
82.11 8211.00 Knives with cutting
blades, serrated or not
(including pruning
knives), other than knives
of heading 82.08, and
blades therefor.
value 1. u 22.25
%
82.12 8212.00 Razors and razor blades
(including razor blade
blanks in strips).
value 1. u 22.25
%
82.13 8213.00 Scissors, tailors' shears
and similar shears, and
blades therefor.
value 1. kg 22.25
%
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
371
82.14 8214.00 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).
value 1. kg 22.25
%
82.15 8215.00 Spoons, forks, ladles,
skimmers, cake-servers,
fish-knives, butter-knives,
sugar tongs and similar
kitchen or tableware.
value 1. kg 22.25
%
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
372
Chapter 83
Miscellaneous articles of base metal
Notes.
1.- For the purposes of this Chapter, parts of base metal are to be
classified with their parent articles. However, articles of iron or
steel of heading 73.12, 73.15, 73.17, 73.18 or 73.20, or similar
articles of other base metal (Chapters 74 to 76 and 78 to 81) are
not to be taken as parts of articles of this Chapter.
2.- For the purposes of heading 83.02, the word “castors” means
those having a diameter (including, where appropriate, tyres) not
exceeding 75 mm, or those having a diameter (including, where
appropriate, tyres) exceeding 75 mm provided that the width of
the wheel or tyre fitted thereto is less than 30 mm.
Heading Tariff
Code
Unit
for
Duty
Unit
of
Classification
Rate
of
Duty
83.01 Padlocks and locks (key,
combination or
electrically operated), of
base metal; clasps and
frames with clasps,
incorporating locks, of
base metal; keys for any
of the foregoing articles,
of base metal.
8301.10 - Padlocks valu
e
1. kg 22.25%
8301.20 -Locks of a kind used for
motor vehicles
valu
e
1. kg 33.50%
8301.30 -Locks of a kind used for
furniture
valu
e
1. kg 22.25%
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
373
8301.40 - Other locks valu
e
1. kg 22.25%
8301.50 -Clasps and frames with
clasps, incorporating locks
valu
e
1. kg 22.25%
8301.60 - Parts valu
e
1. kg 22.25%
8301.70 - Keys presented separately valu
e
1. kg 22.25%
83.02 Base metal mountings,
fittings and similar
articles suitable for
furniture, doors,
staircases, windows,
blinds, coachwork,
saddlery, trunks, chests,
caskets or the like; base
metal hat-racks, hat-pegs,
brackets and similar
fixtures; castors with
mountings of base metal;
automatic door closers of
base metal.
8302.10 - Hinges valu
e
1. kg 22.25%
8302.20 - Castors valu
e
1. kg 22.25%
8302.30 -Other mountings, fittings
and similar articles suitable
for motor vehicles
valu
e
1. kg 33.50%
8302.40 -Other mountings, fittings
and similar articles :
valu
e
1. kg 22.25%
8302.50 -Hat-racks, hat-pegs,
brackets and similar
fixtures
valu
e
1. kg 22.25%
8302.60 - Automatic door closers valu
e
1. kg 22.25%
83.03 8303.00 Armoured or reinforced
safes, strong-boxes and
doors and safe deposit
lockers for strong-rooms,
cash or deed boxes and
the like, of base metal.
valu
e
1. kg 22.25%
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
374
83.04 8304.00 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
94.03.
valu
e
1. kg 22.25%
83.05 8305.00 Fittings for loose-leaf
binders or files, letter
clips, letter corners,
paper clips, indexing tags
and similar office articles,
of base metal; staples in
strips (for example, for
offices, upholstery,
packaging), of base metal.
valu
e
1. kg 22.25%
83.06 8306.00 Bells, gongs and the like,
non-electric, of base
metal; statuettes and
other ornaments, of base
metal; photograph,
picture or similar frames,
of base metal; mirrors of
base metal.
valu
e
1. kg 22.25%
83.07 8307.00 Flexible tubing of base
metal, with or without
fittings.
valu
e
1. kg 22.25%
83.08 8308.00 Clasps, frames with
clasps, buckles, buckle-
clasps, hooks, eyes,
eyelets and the like, of
base metal, of a kind used
for clothing, footwear,
awnings, handbags, travel
goods or other made up
articles; tubular or
bifurcated rivets, of base
metal; beads and
spangles, of base metal.
valu
e
1. kg 22.25%
83.09 8309.00 Stoppers, caps and lids
(including crown corks,
screw caps and pouring
stoppers), capsules for
bottles, threaded bungs,
bung covers, seals and
other packing
accessories, of base
metal.
valu
e
1. kg 22.25%
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
375
83.10 8310.00 Sign-plates, name-plates,
address-plates and similar
plates, numbers, letters
and other symbols, of
base metal, excluding
those of heading 94.05.
valu
e
1. kg 22.25%
83.11 8311.00 Wire, rods, tubes, plates,
electrodes and similar
products, of base metal or
of metal carbides, coated
or cored with flux
material, of a kind used
for soldering, brazing,
welding or deposition of
metal or of metal
carbides; wire and rods, of
agglomerated base metal
powder, used for metal
spraying.
valu
e
1. kg 22.25%
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
376
Section XVI
MACHINERY AND MECHANICAL APPLIANCES;
ELECTRICAL EQUIPMENT; PARTS THEREOF;
SOUND RECORDERS AND REPRODUCERS, TELEVISION IMAGE
AND SOUND RECORDERS AND REPRODUCERS, AND PARTS
AND ACCESSORIES OF SUCH ARTICLES
Notes.
1.- This Section does not cover :
(a) Transmission or conveyor belts or belting, of plastics of
Chapter 39, or of vulcanised rubber (heading 40.10); or
other articles of a kind used in machinery or mechanical or
electrical appliances or for other technical uses, of
vulcanised rubber other than hard rubber (heading 40.16);
(b) Articles of leather or of composition leather (heading 42.04)
or of furskin (heading 43.03), of a kind used in machinery
or mechanical appliances or for other technical uses;
(c) Bobbins, spools, cops, cones, cores, reels or similar
supports, of any material (for example, Chapter 39, 40, 44
or 48 or Section XV);
(d) Perforated cards for Jacquard or similar machines (for
example, Chapter 39 or 48 or Section XV);
(e) Transmission or conveyor belts or belting, of textile material
(heading 59.10) or other articles of textile material for
technical uses (heading 59.11);
(f) Precious or semi-precious stones (natural, synthetic or
reconstructed) of headings 71.02 to 71.04, or articles
wholly of such stones of heading 71.16, except unmounted
worked sapphires and diamonds for styli (heading 85.22);
(g) Parts of general use, as defined in Note 2 to Section XV, of
base metal (Section XV), or similar goods of plastics
(Chapter 39);
(h) Drill pipe (heading 73.04);
(ij) Endless belts of metal wire or strip (Section XV);
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
377
(k) Articles of Chapter 82 or 83;
(l) Articles of Section XVII;
(m) Articles of Chapter 90;
(n) Clocks, watches or other articles of Chapter 91;
(o) Interchangeable tools of heading 82.07 or brushes of a kind
used as parts of machines (heading 96.03); similar
interchangeable tools are to be classified according to the
constituent material of their working part (for example, in
Chapter 40, 42, 43, 45 or 59 or heading 68.04 or 69.09);
(p) Articles of Chapter 95; or
(q) Typewriter or similar ribbons, whether or not on spools or
in cartridges (classified according to their constituent
material, or in heading 96.12 if inked or otherwise prepared
for giving impressions).
2.- Subject to Note 1 to this Section, Note 1 to Chapter 84 and to
Note 1 to Chapter 85, parts of machines (not being parts of the
articles of heading 84.84, 85.44, 85.45, 85.46 or 85.47) are to be
classified according to the following rules:
(a) Parts which are goods included in any of the headings of
Chapter 84 or 85 (other than headings 84.09, 84.31, 84.48,
84.66, 84.73, 84.85, 85.03, 85.22, 85.29, 85.38 and 85.48)
are in all cases to be classified in their respective headings;
(b) Other parts, if suitable for use solely or principally with a
particular kind of machine, or with a number of machines
of the same heading (including a machine of heading 84.79
or 85.43) are to be classified with the machines of that kind
or in heading 84.09, 84.31, 84.48, 84.66, 84.73, 85.03,
85.22, 85.29 or 85.38 as appropriate. However, parts
which are equally suitable for use principally with the goods
of headings Nos. 85.17 and 85.25 to 85.28 are to be
classified in heading 85.17;
(c) All other parts are to be classified in heading 84.09, 84.31,
84.48, 84.66, 84.73, 85.03, 85.22, 85.29 or 85.38 as
appropriate or, failing that, in heading 84.85 or 85.48.
3.- Unless the context otherwise requires, composite machines
consisting of two or more machines fitted together to form a
whole and other machines designed for the purpose of
performing two or more complementary or alternative functions
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
378
are to be classified as if consisting only of that component or as
being that machine which performs the principal function.
4.- Where a machine (including a combination of machines) consists
of individual components (whether separate or interconnected by
piping, by transmission devices, by electric cables or by other
devices) intended to contribute together to a clearly defined
function covered by one of the headings in Chapter 84 or
Chapter 85, then the whole falls to be classified in the heading
appropriate to that function.
5.- For the purposes of these Notes, the expression “machine”
means any machine, machinery, plant, equipment, apparatus
or appliance cited in the headings of Chapter 84 or 85.
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
379
Chapter 84
Nuclear reactors, boilers, machinery
and mechanical appliances; parts thereof
Notes.
1.- This Chapter does not cover :
(a) Millstones, grindstones or other articles of Chapter 68;
(b) Machinery or appliances (for example, pumps) of ceramic
material and ceramic parts of machinery or appliances of
any material (Chapter 69);
(c) Laboratory glassware (heading 70.17); machinery,
appliances or other articles for technical uses or parts
thereof, of glass (heading 70.19 or 70.20);
(d) Articles of heading 73.21 or 73.22 or similar articles of
other base metals (Chapters 74 to 76 or 78 to 81);
(e) Electro-mechanical domestic appliances of heading 85.09;
digital cameras of heading 85.25; or
(f) Hand-operated mechanical floor sweepers, not motorised
(heading 96.03).
2.- Subject to the operation of Note 3 to Section XVI, a machine or
appliance which answers to a description in one or more of the
headings 84.01 to 84.24 and at the same time to a description in
one or other of the headings 84.25 to 84.80 is to be classified
under the appropriate heading of the former group and not the
latter.
Heading 84.19 does not, however, cover :
(a) Germination plant, incubators or brooders (heading 84.36);
(b) Grain dampening machines (heading 84.37);
(c) Diffusing apparatus for sugar juice extraction (heading
84.38);
(d) Machinery for the heat-treatment of textile yarns, fabrics or
made up textile articles (heading 84.51); or
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
380
(e) Machinery or plant, designed for mechanical operation, in
which a change of temperature, even if necessary, is
subsidiary.
Heading 84.22 does not cover :
(a) Sewing machines for closing bags or similar containers
(heading 84.52); or
(b) Office machinery of heading 84.72.
Heading 84.24 does not cover :
Ink-jet printing machines (heading 84.43 or 84.71).
3.- A machine-tool for working any material which answers to a
description in heading 84.56 and at the same time to a
description in heading 84.57, 84.58, 84.59, 84.60, 84.61, 84.64
or 84.65 is to be classified in heading 84.56.
4.- Heading 84.57 applies only to machine-tools for working metal,
other than lathes (including turning centres), which can carry
out different types of machining operations either:
(a) by automatic tool change from a magazine or the like in
conformity with a machining programme (machining
centres),
(b) by the automatic use, simultaneously or sequentially, of
different unit heads working on a fixed position workpiece
(unit construction machines, single station), or
(c) by the automatic transfer of the workpiece to different unit
heads (multi-station transfer machines).
5.- (A) For the purposes of heading 84.71, the expression
“automatic data processing machines” means:
(a) Digital machines, capable of (1) storing the processing
program or programs and at least the data
immediately necessary for the execution of the
program; (2) being freely programmed in accordance
with the requirements of the user; (3) performing
arithmetical computations specified by the user; and,
(4) executing, without human intervention, a
processing program which requires them to modify
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
381
their execution, by logical decision during the
processing run;
(b) Analogue machines capable of simulating
mathematical models and comprising at least :
analogue elements, control elements and programming
elements;
(c) Hybrid machines consisting of either a digital machine
with analogue elements or an analogue machine with
digital elements.
(B) Automatic data processing machines may be in the form of
systems consisting of a variable number of separate units.
Subject to paragraph (E) below, a unit is to be regarded as
being a part of a complete system if it meets all of the
following conditions:
(a) It is of a kind solely or principally used in an
automatic data processing system;
(b) It is connectable to the central processing unit either
directly or through one or more other units; and
(c) It is able to accept or deliver data in a form (codes or
signals) which can be used by the system.
(C) Separately presented units of an automatic data processing
machine are to be classified in heading 84.71.
(D) Printers, keyboards, X-Y co-ordinate input devices and disk
storage units which satisfy the conditions of paragraphs (B)
(b) and (B) (c) above, are in all cases to be classified as units
of heading 84.71.
(E) Machines performing a specific function other than data
processing and incorporating or working in conjunction
with an automatic data processing machine are to be
classified in the headings appropriate to their respective
functions or, failing that, in residual headings.
6.- Heading 84.82 applies, inter alia, to polished steel balls, the
maximum and minimum diameters of which do not differ from
the nominal diameter by more than 1 % or by more than 0.05
mm, whichever is less.
Other steel balls are to be classified in heading 73.26.
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
382
7.- A machine which is used for more than one purpose is, for the
purposes of classification, to be treated as if its principal purpose
were its sole purpose.
Subject to Note 2 to this Chapter and Note 3 to Section XVI,
a machine the principal purpose of which is not described in any
heading or for which no one purpose is the principal purpose is,
unless the context otherwise requires, to be classified in heading
84.79. Heading 84.79 also covers machines for making rope or
cable (for example, stranding, twisting or cabling machines) from
metal wire, textile yarn or any other material or from a
combination of such materials.
8.- For the purposes of heading 84.70, the term “pocket-size”
applies only to machines the dimensions of which do not exceed
170 mm x 100 mm x 45 mm.
Heading Tariff
Code
Unit
for
Duty
Unit
of
Classification
Rate
of
Duty
84.01 8401.00 Nuclear reactors; fuel
elements (cartridges),
non-irradiated, for
nuclear reactors;
machinery and apparatus
for isotopic separation.
value 1. kg 22.25
%
84.02 8402.00 Steam or other vapour
generating boilers (other
than central heating hot
water boilers capable also
of producing low pressure
steam); super-heated
water boilers.
value 1. kg 22.25
%
84.03 8403.00 Central heating boilers
other than those of
heading 84.02.
value 1. u 22.25
%
84.04 8404.00 Auxiliary plant for use
with boilers of heading
84.02 or 84.03 (for
example, economisers,
super-heaters, soot
removers, gas recoverers);
condensers for steam or
other vapour power units.
value 1. kg 22.25
%
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
383
84.05 8405.00 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.
value 1. kg 22.25
%
84.06 8406.00 Steam turbines and other
vapour turbines.
value 1. u 22.25
%
84.07 8407.00 Spark-ignition
reciprocating or rotary
internal combustion
piston engines.
value 1. u 22.25
%
84.08 8408.00 Compression-ignition
internal combustion
piston engines (diesel or
semi-diesel engines).
value 1. u 22.25
%
84.09 8409.00 Parts suitable for use
solely or principally with
the engines of heading
No. 84.07 or 84.08.
value 1. u 33.50
%
84.10 8410.00 Hydraulic turbines, water
wheels, and regulators
therefor.
value 1. u 22.25
%
84.11 8411.00 Turbo-jets, turbo-
propellers and other gas
turbines.
value 1. u 22.25
%
84.12 8412.00 Other engines and
motors.
value 1. u 22.25
%
84.13 Pumps for liquids,
whether or not fitted with
a measuring device; liquid
elevators.
8413.10 -Pumps fitted or designed
to be fitted with a
measuring device
value 1. u 22.25
%
8413.20 -Hand pumps, other than
those of subheading
8413.11 or 8413.19
value 1. u 22.25
%
8413.30 -Fuel, lubricating or cooling
medium pumps for internal
combustion piston engines
value 1. u 33.50
%
8413.40 - Concrete pumps value 1. u 22.25
%
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
384
8413.50 -Other reciprocating
positive displacement
pumps
value 1. u 22.25
%
8413.60 -Other rotary positive
displacement pumps
value 1. u 22.25
%
8413.70 - Other centrifugal pumps value 1. u 22.25
%
8413.80 - Other pumps; liquid
elevators
value 1. u 22.25
%
8413.90 - Parts value 1. kg 22.25
%
84.14 8414.00 Air or vacuum pumps, air
or other gas compressors
and fans; ventilating or
recycling hoods
incorporating a fan,
whether or not fitted with
filters.
value 1. u 22.25
%
84.15 8415.00 Air conditioning
machines, comprising a
motor-driven fan and
elements for changing the
temperature and
humidity, including those
machines in which the
humidity cannot be
separately regulated.
value 1. u 33.50
%
84.16 8416.00 Furnace burners for liquid
fuel, for pulverised solid
fuel or for gas;
mechanical stokers,
including their
mechanical grates,
mechanical ash
dischargers and similar
appliances.
value 1. kg 22.25
%
84.17 8417.00 Industrial or laboratory
furnaces and ovens,
including incinerators,
non-electric.
value 1. u 22.25
%
84.18 8418.00 Refrigerators, freezers
and other refrigerating or
freezing equipment,
electric or other; heat
pumps other than air
conditioning machines of
heading 84.15.
value 1. u 22.25
%
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
385
84.19 8419.00 Machinery, plant or
laboratory equipment,
whether or not
electrically heated
(excluding furnaces,
ovens and other
equipment of heading
85.14), for the treatment
of materials by a process
involving a change of
temperature such as
heating, cooking,
roasting, distilling,
rectifying, sterilising,
pasteurising, steaming,
drying, evaporating,
vaporising, condensing or
cooling, other than
machinery or plant of a
kind used for domestic
purposes; instantaneous
or storage water heaters,
non-electric.
value 1. u 22.25
%
84.20 8420.00 Calendering or other
rolling machines, other
than for metals or glass,
and cylinders therefor.
value 1. u 22.25
%
84.21 Centrifuges, including
centrifugal dryers;
filtering or purifying
machinery and apparatus,
for liquids or gases.
-Centrifuges, including
centrifugal dryers :
8421.11 -- Cream separators value 1. u 0.00%
8421.12 -- Clothes-dryers value 1. u 22.25
%
8421.19 -- Other value 1. u 22.25
%
- Filtering or purifying
machinery and apparatus
for liquids :
8421.21 --For filtering or purifying
water
value 1. u 0.00%
8421.22 --For filtering or purifying
beverages other than water
value 1. u 22.25
%
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
386
8421.23 --Oil or petrol-filters for
internal combustion
engines
value 1. u 33.50
%
8421.29 -- Other value 1. u 22.25
%
-Filtering or purifying
machinery and apparatus
for gases :
8421.31 --Intake air filters for
internal combustion
engines
value 1. u 33.50
%
8421.39 -- Other value 1. u 22.25
%
8421.90 - Parts value 1. kg 22.25
%
84.22 8422.00 Dish washing machines;
machinery for cleaning or
drying bottles or other
containers; machinery for
filling, closing, sealing or
labelling bottles, cans,
boxes, bags or other
containers; machinery for
capsuling bottles, jars,
tubes and similar
containers; other packing
or wrapping machinery
(including heat-shrink
wrapping machinery);
machinery for aerating
beverages.
value 1. u 22.25
%
84.23 8423.00 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.
value 1. u 22.25
%
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
387
84.24 Mechanical appliances
(whether or not hand-
operated) for projecting,
dispersing or spraying
liquids or powders; fire
extinguishers, whether or
not charged; spray guns
and similar appliances;
steam or sand blasting
machines and similar jet
projecting machines.
8424.10 -Fire extinguishers, whether
or not charged
value 1. u 22.25
%
8424.20 -Spray guns and similar
appliances
value 1. u 22.25
%
8424.30 -Steam or sand blasting
machines and similar jet
projecting machines
value 1. u 22.25
%
- Other appliances :
8424.81 -- Agricultural or
horticultural
value 1. u 0.00%
8424.89 -- Other value 1. u 22.25
%
8424.90 - Parts value 1. kg 22.25
%
84.25 8425.00 Pulley tackle and hoists
other than skip hoists;
winches and capstans;
jacks.
value 1. u 22.25
%
84.26 8426.00 Ships' derricks; cranes,
including cable cranes;
mobile lifting frames,
straddle carriers and
works trucks fitted with a
crane.
value 1. u 33.50
%
84.27 8427.00 Fork-lift trucks; other
works trucks fitted with
lifting or handling
equipment.
value 1. u 33.50
%
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
388
84.28 8428.00 Other lifting, handling,
loading or unloading
machinery (for example,
lifts, escalators,
conveyors, teleferics).
value 1. u 33.50
%
84.29 8429.00 Self-propelled bulldozers,
angledozers, graders,
levellers, scrapers,
mechanical shovels,
excavators, shovel
loaders, tamping
machines and road
rollers.
value 1. u 33.50
%
84.30 8430.00 Other moving, grading,
levelling, scraping,
excavating, tamping,
compacting, extracting or
boring machinery, for
earth, minerals or ores;
pile-drivers and pile-
extractors; snow-ploughs
and snow-blowers.
value 1. u 33.50
%
84.31 8431.00 Parts suitable for use
solely or principally with
the machinery of
headings 84.25 to 84.30.
value 1. kg 33.50
%
84.32 8432.00 Agricultural, horticultural
or forestry machinery for
soil preparation or
cultivation; lawn or
sports-ground rollers.
value 1. u 0.00%
84.33 Harvesting or threshing
machinery, including
straw or fodder balers;
grass or hay mowers;
machines for cleaning,
sorting or grading eggs,
fruit or other agricultural
produce, other than
machinery of heading No.
84.37.
8433.10 -Mowers for lawns, parks or
sports-grounds
value 1. u 22.25
%
8433.20 -Other mowers, including
cutter bars for tractor
mounting
value 1. u 0.00%
8433.30 - Other haymaking
machinery
value 1. u 0.00%
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
389
8433.40 -Straw or fodder balers,
including pick-up balers
value 1. u 0.00%
8433.50 -Other harvesting
machinery; threshing
machinery
value 1. u 0.00%
8433.60 -Machines for cleaning,
sorting or grading eggs,
fruit or other agricultural
produce
value 1. u 0.00%
- Parts :
8433.901 --- Parts suitable for use
solely or prinicpally with
the machinery of
subheadings 8433.20 to
8433.60
value 1. kg 0.00%
8433.909 --- Other value 1. kg 22.25
%
84.34 8434.00 Milking machines and
dairy machinery.
value 1. u 0.00%
84.35 8435.00 Presses, crushers and
similar machinery used in
the manufacture of wine,
cider, fruit juices or
similar beverages.
value 1. u 22.25
%
84.36 8436.00 Other agricultural,
horticultural, forestry,
poultry-keeping or bee-
keeping machinery,
including germination
plant fitted with
mechanical or thermal
equipment; poultry
incubators and brooders.
value 1. u 0.00%
84.37 8437.00 Machines for cleaning,
sorting or grading seed,
grain or dried leguminous
vegetables; machinery
used in the milling
industry or for the
working of cereals or
dried leguminous
vegetables, other than
farm-type machinery.
value 1. u 22.25
%
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
390
84.38 8438.00 Machinery, not specified
or included elsewhere in
this Chapter, for the
industrial preparation or
manufacture of food or
drink, other than
machinery for the
extraction or preparation
of animal or fixed
vegetable fats or oils.
value 1. u 22.25
%
84.39 8439.00 Machinery for making
pulp of fibrous cellulosic
material or for making or
finishing paper or
paperboard.
value 1. u 22.25
%
84.40 8440.00 Book-binding machinery,
including book-sewing
machines.
value 1. u 15.00
%
84.41 Other machinery for
making up paper pulp,
paper or paperboard,
including cutting
machines of all kinds.
8441.10 - Cutting machines value 1. u 15.00
%
8441.20 -Machines for making bags,
sacks or envelopes
value 1. u 22.25
%
8441.30 -Machines for making
cartons, boxes, cases,
tubes, drums or similar
containers, other than by
moulding
value 1. u 22.25
%
8441.40 -Machines for moulding
articles in paper pulp,
paper or paperboard
value 1. u 22.25
%
8441.80 - Other machinery value 1. u 22.25
%
8441.90 - Parts value 1. kg 22.25
%
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
391
84.42 8442.00 Machinery, apparatus and
equipment (other than
the machine-tools of
headings 84.56 to 84.65),
for type-founding or type-
setting, for preparing or
making printing blocks,
plates, cylinders or other
printing components;
printing type, blocks,
plates, cylinders and
other printing
components; blocks,
plates, cylinders and
lithographic stones,
prepared for printing
purposes (for example,
planed, grained or
polished).
value 1. u 15.00
%
84.43 8443.00 Printing machinery used
for printing by means of
the printed type, blocks,
plates, cylinders and
other printing
components of heading
84.42; ink-jet printing
machines, other than
those of heading 84.71;
machines for uses
ancillary to printing.
value 1. u 15.00
%
84.44 8444.00 Machines for extruding,
drawing, texturing or
cutting man-made textile
materials.
value 1. u 22.25
%
84.45 8445.00 Machines for preparing
textile fibres; spinning,
doubling or twisting
machines and other
machinery for producing
textile yarns; textile
reeling or winding
(including weft-winding)
machines and machines
for preparing textile yarns
for use on the machines
of heading No. 84.46 or
84.47.
value 1. u 22.25
%
84.46 8446.00 Weaving machines
(looms).
value 1. u 22.25
%
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
392
84.47 8447.00 Knitting machines,
stitch-bonding machines
and machines for making
gimped yarn, tulle, lace,
embroidery, trimmings,
braid or net and machines
for tufting.
value 1. u 22.25
%
84.48 8448.00 Auxiliary machinery for
use with machines of
heading 84.44, 84.45,
84.46 or 84.47 (for
example, dobbies,
Jacquards, automatic
stop motions, shuttle
changing mechanisms);
parts and accessories
suitable for use solely or
principally with the
machines of this heading
or of heading 84.44,
84.45, 84.46 or 84.47 (for
example, spindles and
spindle flyers, card
clothing, combs,
extruding nipples,
shuttles, healds and
heald-frames, hosiery
needles).
value 1. kg 22.25
%
84.49 8449.00 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.
value 1. kg 22.25
%
84.50 8450.00 Household or laundry-
type washing machines,
including machines which
both wash and dry.
value 1. u 22.25
%
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
393
84.51 8451.00 Machinery (other than
machines of heading
84.50) for washing,
cleaning, wringing,
drying, ironing, pressing
(including fusing presses),
bleaching, dyeing,
dressing, finishing,
coating or impregnating
textile yarns, fabrics or
made up textile articles
and machines for
applying the paste to the
base fabric or other
support used in the
manufacture of floor
coverings such as
linoleum; machines for
reeling, unreeling,
folding, cutting or
pinking textile fabrics.
value 1. u 22.25
%
84.52 8452.00 Sewing machines, other
than book-sewing
machines of heading
84.40; furniture, bases
and covers specially
designed for sewing
machines; sewing
machine needles.
value 1. u 22.25
%
84.53 8453.00 Machinery for preparing,
tanning or working hides,
skins or leather or for
making or repairing
footwear or other articles
of hides, skins or leather,
other than sewing
machines.
value 1. u 22.25
%
84.54 8454.00 Converters, ladles, ingot
moulds and casting
machines, of a kind used
in metallurgy or in metal
foundries.
value 1. u 22.25
%
84.55 8455.00 Metal-rolling mills and
rolls therefor.
value 1. u 22.25
%
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
394
84.56 8456.00 Machine-tools for working
any material by removal
of material, by laser or
other light or photon
beam, ultrasonic, electro-
discharge, electro-
chemical, electron beam,
ionic-beam or plasma arc
processes.
value 1. u 22.25
%
84.57 8457.00 Machining centres, unit
construction machines
(single station) and multi-
station transfer
machines, for working
metal.
value 1. u 22.25
%
84.58 8458.00 Lathes (including turning
centres) for removing
metal.
value 1. u 22.25
%
84.59 8459.00 Machine-tools (including
way-type unit head
machines) for drilling,
boring, milling, threading
or tapping by removing
metal, other than lathes
(including turning
centres) of heading 84.58.
value 1. u 22.25
%
84.60 8460.00 Machine-tools for
deburring, sharpening,
grinding, honing, lapping,
polishing or otherwise
finishing metal or
cermets by means of
grinding stones, abrasives
or polishing products,
other than gear cutting,
gear grinding or gear
finishing machines of
heading 84.61.
value 1. u 22.25
%
84.61 8461.00 Machine-tools for planing,
shaping, slotting,
broaching, gear cutting,
gear grinding or gear
finishing, sawing, cutting-
off and other machine-
tools working by
removing metal or
cermets, not elsewhere
specified or included.
value 1. u 22.25
%
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
395
84.62 8462.00 Machine-tools (including
presses) for working metal
by forging, hammering or
die-stamping; machine-
tools (including presses)
for working metal by
bending, folding,
straightening, flattening,
shearing, punching or
notching; presses for
working metal or metal
carbides, not specified
above.
value 1. u 22.25
%
84.63 8463.00 Other machine-tools for
working metal or
cermets, without
removing material.
value 1. u 22.25
%
84.64 8464.00 Machine-tools for working
stone, ceramics,
concrete, asbestos-
cement or like mineral
materials or for cold
working glass.
value 1. u 22.25
%
84.65 8465.00 Machine-tools (including
machines for nailing,
stapling, glueing or
otherwise assembling) for
working wood, cork, bone,
hard rubber, hard plastics
or similar hard materials.
value 1. u 22.25
%
84.66 8466.00 Parts and accessories
suitable for use solely or
principally with the
machines of headings
84.56 to 84.65, including
work or tool holders, self-
opening dieheads,
dividing heads and other
special attachments for
machine-tools; tool
holders for any type of
tool for working in the
hand.
value 1. kg 22.25
%
84.67 8467.00 Tools for working in the
hand, pneumatic,
hydraulic or with self-
contained electric or non-
electric motor.
value 1. u 22.25
%
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
396
84.68 8468.00 Machinery and apparatus
for soldering, brazing or
welding, whether or not
capable of cutting, other
than those of heading
85.15; gas-operated
surface tempering
machines and appliances.
value 1. u 22.25
%
84.69 8469.00 Typewriters other than
printers of heading 84.71;
word-processing
machines.
value 1. u 22.25
%
84.70 8470.00 Calculating machines and
pocket-size data
recording, reproducing
and displaying machines
with calculating
functions; accounting
machines, postage-
franking machines,
ticket-issuing machines
and similar machines,
incorporating a
calculating device; cash
registers.
value 1. u 22.25
%
84.71 Automatic data
processing machines and
units thereof; magnetic or
optical readers, machines
for transcribing data onto
data media in coded form
and machines for
processing such data, not
elsewhere specified or
included.
8471.10 -Analogue or hybrid
automatic data processing
machines
value 1. u 22.25
%
8471.30 -Portable digital automatic
data processing machines,
weighing not more than 10
kg, consisting of at least a
central processing unit, a
keyboard and a display
value 1. u 22.25
%
8471.40 -Other digital automatic
data processing machines
value 1. u 22.25
%
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
397
8471.50 -Digital processing units
other than those of sub-
headings 8471.41 or
8471.49, whether or not
containing in the same
housing one or two of the
following types of unit :
storage units, input units,
output units
value 1. u 22.25
%
8471.60 -Input or output units,
whether or not containing
storage units in the same
housing
value 1. u 22.25
%
8471.70 - Storage units value 1. u 22.25
%
8471.80 -Other units of automatic
data processing machines
value 1. u 22.25
%
8471.90 - Other value 1. u 22.25
%
84.72 8472.00 Other office machines (for
example, hectograph or
stencil duplicating
machines, addressing
machines, automatic
banknote dispensers,
coin-sorting machines,
coin-counting or wrapping
machines, pencil-
sharpening machines,
perforating or stapling
machines).
value 1. u 22.25
%
84.73 Parts and accessories
(other than covers,
carrying cases and the
like) suitable for use
solely or principally with
machines of headings
84.69 to 84.72.
8473.10 -Parts and accessories of
the machines of heading
No. 84.69
value 1. kg 22.25
%
8473.20 -Parts and accessories of
the machines of heading
No. 84.70
value 1. kg 22.25
%
8473.30 -Parts and accessories of
the machines of heading
84.71
value 1. kg 22.25
%
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
398
8473.40 -Parts and accessories of
the machines of heading
84.72
value 1. kg 22.25
%
8473.50 -Parts and accessories
equally suitable for use
with machines of two or
more of the headings 84.69
to 84.72
value 1. kg 22.25
%
84.74 8474.00 Machinery for sorting,
screening, separating,
washing, crushing,
grinding, mixing or
kneading earth, stone,
ores or other mineral
substances, in solid
(including powder or
paste) form; machinery
for agglomerating,
shaping or moulding solid
mineral fuels, ceramic
paste, unhardened
cements, plastering
materials or other
mineral products in
powder or paste form;
machines for forming
foundry moulds of sand.
value 1. u 22.25
%
84.75 8475.00 Machines for assembling
electric or electronic
lamps, tubes or valves or
flashbulbs, in glass
envelopes; machines for
manufacturing or hot
working glass or
glassware.
value 1. u 22.25
%
84.76 8476.00 Automatic goods-vending
machines (for example,
postage stamp, cigarette,
food or beverage
machines), including
money-changing
machines.
value 1. u 33.5%
84.77 8477.00 Machinery for working
rubber or plastics or for
the manufacture of
products from these
materials, not specified or
included elsewhere in this
Chapter.
value 1. u 22.25
%
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
399
84.78 8478.00 Machinery for preparing
or making up tobacco, not
specified or included
elsewhere in this Chapter.
value 1. u 22.25
%
84.79 8479.00 Machines and mechanical
appliances having
individual functions, not
specified or included
elsewhere in this Chapter.
value 1. u 22.25
%
84.80 8480.00 Moulding boxes for metal
foundry; mould bases;
moulding patterns;
moulds for metal (other
than ingot moulds), metal
carbides, glass, mineral
materials, rubber or
plastics.
value 1. u 22.25
%
84.81 8481.00 Taps, cocks, valves and
similar appliances for
pipes, boiler shells, tanks,
vats or the like, including
pressure-reducing valves
and thermostatically
controlled valves.
value 1. kg 22.25
%
84.82 8482.00 Ball or roller bearings. value 1. u 22.25
%
84.83 8483.00 Transmission shafts
(including cam shafts and
crank shafts) and cranks;
bearing housings and
plain shaft bearings; gears
and gearing; ball or roller
screws; gear boxes and
other speed changers,
including torque
converters; flywheels and
pulleys, including pulley
blocks; clutches and shaft
couplings (including
universal joints).
value 1. u 33.50
%
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
400
84.84 8484.00 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 similar joints,
dissimilar in composition,
put up in pouches,
envelopes or similar
packings; mechanical
seals.
value 1. u 33.50
%
84.85 Machinery parts, not
containing electrical
connectors, insulators,
coils, contacts or other
electrical features, not
specified or included
elsewhere in this Chapter.
8485.10 -Ships' or boats' propellers
and blades therefor
value 1. u 33.50
%
8485.90 - Other value 1. u 22.25
%
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
401
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
Notes.
1.- This Chapter does not cover :
(a) Electrically warmed blankets, bed pads, foot-muffs or the
like; electrically warmed clothing, footwear or ear pads or
other electrically warmed articles worn on or about the
person;
(b) Articles of glass of heading 70.11; or
(c) Electrically heated furniture of Chapter 94.
2.- Headings 85.01 to 85.04 do not apply to goods described in
heading 85.11, 85.12, 85.40, 85.41 or 85.42.
However, metal tank mercury arc rectifiers remain classified in
heading 85.04.
3.- Heading 85.09 covers only the following electro-mechanical
machines of the kind commonly used for domestic purposes:
(a) Vacuum cleaners, including dry and wet vacuum cleaner
floor polishers, food grinders and mixers, and fruit or
vegetable juice extractors, of any weight;
(b) Other machines provided the weight of such machines does
not exceed 20 kg.
The heading does not, however, apply to fans or ventilating or
recycling hoods incorporating a fan, whether or not fitted with
filters (heading 84.14), centrifugal clothes-dryers (heading
84.21), dish washing machines (heading 84.22), household
washing machines (heading 84.50), roller or other ironing
machines (heading 84.20 or 84.51), sewing machines (heading
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
402
84.52), electric scissors (heading 85.67) or to electro-thermic
appliances (heading 85.16).
4.- For the purposes of heading 85.34 "printed circuits" are circuits
obtained by forming on an insulating base, by any printing
process (for example, embossing, plating-up, etching) or by the
"film circuit" technique, conductor elements, contacts or other
printed components (for example, inductances, resistors,
capacitors) alone or interconnected according to a pre-
established pattern, other than elements which can produce,
rectify, modulate or amplify an electrical signal (for example,
semiconductor elements).
The expression "printed circuits" does not cover circuits
combined with elements other than those obtained during the
printing process, nor does it cover individual, discrete resistors,
capacitors or inductances. Printed circuits may, however, be
fitted with non-printed connecting elements.
Thin- or thick-film circuits comprising passive and active
elements obtained during the same technological process are to
be classified in heading 85.42.
5.- For the purposes of headings 85.41 and 85.42 :
(A) “Diodes, transistors and similar semiconductor devices” are
semiconductor devices the operation of which depends on
variations in resistivity on the application of an electric
field;
(B) “Electronic integrated circuits and microassemblies” are :
(a) Monolithic integrated circuits in which the circuit
elements (diodes, transistors, resistors, capacitors,
interconnections, etc.) are created in the mass
(essentially) and on the surface of a semiconductor
material (doped silicon, for example) and are
inseparably associated;
(b) Hybrid integrated circuits in which passive elements
(resistors, capacitors, interconnections, etc.), obtained
by thin- or thick-film technology, and active elements
(diodes, transistors, monolithic integrated circuits,
etc.), obtained by semiconductor technology, are
combined to all intents and purposes indivisibly, on a
single insulating substrate (glass, ceramic, etc.). These
circuits may also include discrete components;
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
403
(c) Microassemblies of the moulded module, micromodule
or similar types, consisting of discrete, active or both
active and passive, components which are combined
and interconnected.
For the classification of the articles defined in this Note,
headings 85.41 and 85.42 shall take precedence over any other
heading in the Nomenclature which might cover them by
reference to, in particular, their function.
6.- Records, tapes and other media of heading 85.23 or 85.24
remain classified in those headings, when presented with the
apparatus for which they are intended.
This Note does not apply to such media when they are present
with articles other than the apparatus for which they are
intended.
7.- For the purposes of heading 85.48, "spent primary cells, spent
primary batteries and spent electric accumulators" are those
which are neither usable as such because of breakage, cutting-
up, wear or other reasons, nor capable of being recharged.
Heading Tariff
Code
Unit
for
Duty
Unit
of
Classification
Rate
of
Duty
85.01 8501.00 Electric motors and
generators (excluding
generating sets).
value 1. u 22.25%
85.02 8502.00 Electric generating sets
and rotary converters.
value 1. u 33.50%
85.03 8503.00 Parts suitable for use
solely or principally with
the machines of heading
No. 85.01 or 85.02.
value 1. kg 22.25%
85.04 8504.00 Electrical transformers,
static converters (for
example, rectifiers) and
inductors.
value 1. u 22.25%
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
404
85.05 8505.00 Electro-magnets;
permenant magnets and
articles intended to
become permanent
magnets after
magnetisation; electro-
magnetic or permanent
magnet chucks, clamps
and similar holding
devices; electro-magnetic
couplings, clutches and
brakes; electro-magnetic
lifting heads.
value 1. kg 22.25%
85.06 8506.00 Primary cells and primary
batteries.
value 1. u 33.50%
85.07 8507.00 Electric accumulators,
including separators
therefor, whether or not
rectangular (including
square).
value 1. u 33.50%
85.09 8509.00 Electro-mechanical
domestic appliances, with
self-contained electric
motor.
value 1. u 22.25%
85.10 8510.00 Shavers, hair clippers and
hair-removing appliances,
with self-contained
electric motor.
value 1. u 22.25%
85.11 8511.00 Electrical ignition or
starting equipment of a
kind used for spark-
ignition or compression-
ignition internal
combustion engines (for
example, ignition
magnetos, magneto-
dynamos, ignition coils,
sparking plugs and glow
plugs, starter motors);
generators (for example,
dynamos, alternators) and
cut-outs of a kind used in
conjunction with such
engines.
value 1. u 33.50%
85.12 Electrical lighting or
signalling equipment
(excluding articles of
heading 85.39),
windscreen wipers,
defrosters and demisters,
of a kind used for cycles
or motor vehicles.
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
405
8512.10 -Lighting or visual
signalling equipment of a
kind used on bicycles
value 1. u 22.25%
8512.20 -Other lighting or visual
signalling equipment
value 1. u 33.50%
8512.30 -Sound signalling
equipment
value 1. u 33.50%
8512.40 -Windscreen wipers,
defrosters and demisters
value 1. u 33.50%
8512.90 - Parts value 1. kg 33.50%
85.13 8513.00 Portable electric lamps
designed to function by
their own source of
energy (for example, dry
batteries, accumulators,
magnetos), other than
lighting equipment of
heading 85.12.
value 1. u 22.25%
85.14 8514.00 Industrial or laboratory
electric furnaces and
ovens (including those
functioning by induction
or dielectric loss); other
industrial or laboratory
equipment for the heat
treatment of material by
induction or dielectric
loss.
value 1. u 22.25%
85.15 8515.00 Electric (including
electrically heated gas),
laser or other light or
photon beam, ultrasonic,
electron beam, magnetic
pulse or plasma arc
soldering, brazing or
welding machines and
apparatus, whether or not
capable of cutting;
electric machines and
apparatus for hot
spraying of metals or
cermets.
value 1. u 22.25%
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
406
85.16 Electric instantaneous or
storage water heaters and
immersion heaters;
electric space heating
apparatus and soil
heating apparatus;
electro-thermic hair-
dressing apparatus (for
example, hair dryers, hair
curlers, curling tong
heaters) and hand dryers;
electric smoothing irons;
other electro-thermic
appliances of a kind used
for domestic purposes;
electric heating resistors,
other than those of
heading 85.45.
8516.10 -Electric instantaneous or
storage water heaters and
immersion heaters
value 1. u 22.25%
8516.20 -Electric space heating
apparatus and electric soil
heating apparatus
value 1. u 22.25%
8516.30 -Electro-thermic hair-
dressing or hand-drying
apparatus
value 1. u 22.25%
8516.40 - Electric smoothing irons value 1. u 22.25%
8516.50 - Microwave ovens value 1. u 22.25%
8516.60 -Other ovens; cookers,
cooking plates, boiling
rings, grillers and roasters
value 1. u 22.25%
8516.70 -Other electro-thermic
appliances
value 1. u 22.25%
8516.80 - Electric heating resistors value 1. u 22.25%
8516.90 - Parts value 1. kg 22.25%
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
407
85.17 Electrical apparatus for
line telephony or line
telegraphy, including line
telephone sets with
cordless handsets and
telecommunication
apparatus for carrier -
current line systems or
for digital line systems;
video phones.
- Telephone sets; video
phones :
8517.11 --Line telephone sets with
cordless handsets
value 1. u 22.25%
8517.19 -- Other value 1. u 22.25%
-Facsimile machines and
teleprinters :
8517.21 -- Facsimile machines value 1. u 22.25%
8517.22 -- Teleprinters value 1. u 22.25%
8517.30 -Telephonic or telegraphic
switching apparatus
value 1. u 22.25%
8517.50 -Other apparatus, for
carrier-current line systems
or for digital line systems
value 1. u 22.25%
8517.80 - Other apparatus value 1. u 22.25%
8517.90 - Parts value 1. kg 22.25%
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
408
85.18 8518.00 Microphones and stands
therefor; loudspeakers,
whether or not mounted
in their enclosures;
headphones and
earphones, whether or
not combined with
microphone, and sets
consisting of a
microphone and one or
more loudspeakers; audio-
frequency electric
amplifiers; electric sound
amplifier sets.
value 1. u 22.25%
85.19 8519.00 Turntables (record-decks),
record-players, cassette-
players and other sound
reproducing apparatus,
not incorporating a sound
recording device.
value 1. u 22.25%
85.20 8520.00 Magnetic tape recorders
and other sound
recording apparatus,
whether or not
incorporating a sound
reproducing device.
value 1. u 22.25%
85.21 8521.00 Video recording or
reproducing apparatus,
whether or not
incorporating a video
tuner.
value 1. u 22.25%
85.22 8522.00 Parts and accessories
suitable for use solely or
principally with the
apparatus of headings
85.19 to 85.21.
value 1. kg 22.25%
85.23 8523.00 Prepared unrecorded
media for sound recording
or similar recording of
other phenomena, other
than products of Chapter
37.
value 1. u 22.25%
85.24 Records, tapes and other
recorded media for sound
or other similarly
recorded phenomena,
including matrices and
masters for the
production of records, but
excluding products of
Chapter 37.
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
409
8524.10 - Gramophone records value 1. u 22.25%
- Discs for laser reading
systems :
--For reproducing
phenomena other than
sound or image :
8524.311 --- Software value 1. u 0.00%
8524.319 --- Other value 1. u 22.25%
8524.32 -- For reproducing sound
only
value 1. u 22.25%
-- Other:
8524.391 --- Software value 1. u 0.00%
8524.399 --- Other value 1. u 22.25%
- Magnetic tapes for
reproducing phenomena
other than sound or image:
8524.401 --- Software value 1. u 0.00%
8524.409 --- Other value 1. u 22.25%
- Other magnetic tapes :
-- Of a width not exceeding
4 mm
8524.511 --- Software value 1. u 0.00%
8524.519 --- Other value 1. u 22.25%
-- Of a width exceeding 4
mm but not exceeding 6.5
mm :
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
410
8524.521 --- Software value 1. u 0.00%
8524.529 --- Other value 1. u 22.25%
-- Of a width exceeding 6.5
mm
8524.531 --- Software value 1. u 0.00%
8524.539 --- Other value 1. u 22.25%
8524.60 - Cards incorporating a
magnetic stripe
value 1. u 22.25%
- Other :
-- For reproducing
phenomena other than
sound or image :
8524.911 --- Software value 1. u 0.00%
8524.919 --- Other value 1. u 22.25%
-- Other
8524.991 --- Software value 1. u 0.00%
8524.999 --- Other value 1. u 22.25%
85.25 Transmission apparatus
for radio-telephony, radio-
telegraphy, radio-
broadcasting or
television, whether or not
incorporating reception
apparatus or sound
recording or reproducing
apparatus; television
cameras; still image video
cameras and other video
camera recorders; digital
cameras.
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
411
8525.10 - Transmission apparatus value 1. u 22.25%
8525.20 - Transmission apparatus
incorporating reception
apparatus
value 1. u 22.25%
8525.30 - Television cameras value 1. u 8.50%
8525.40 - Still image video cameras
and other video camera
recorders; digital cameras
value 1. u 8.50%
85.26 Radar apparatus, radio
navigational aid
apparatus and radio
remote control apparatus.
8526.10 - Radar apparatus value 1. u 22.25%
- Other :
8526.91 -- Radio navigational aid
apparatus
value 1. u 22.25%
8526.92 -- Radio remote control
apparatus
value 1. u 22.25%
85.27 8527.00 Reception apparatus for
radio-telephony, radio-
telegraphy or radio -
broadcasting, whether or
not combined, in the
same housing, with sound
recording or reproducing
apparatus or a clock.
value 1. u 33.50%
85.28 Reception apparatus for
television, whether or not
incorporating radio -
broadcast receiver s or
sound or video recording
or reproducing apparatus;
video monitors and video
projectors.
8528.10 - Reception apparatus for
television, whether or not
incorporating radio-
broadcast receivers or
sound or video recording or
reproducing apparatus
value 1. u 33.50%
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
412
8528.20 - Video monitors value 1. u 22.25%
8528.30 - Video projectors value 1. u 22.25%
85.29 8529.00 Parts suitable for use
solely or principally with
the apparatus of headings
85.25 to 85.28.
value 1. u 22.25%
85.30 8530.00 Electrical signalling,
safety or traffic control
equipment for railways,
tramways, roads, inland
waterways, parking
facilities, port
installations or airfields
(other than those of
heading 86.08).
value 1. u 22.25%
85.31 8531.00 Electric sound or visual
signalling apparatus (for
example, bells, sirens,
indicator panels, burglar
or fire alarms), other than
those of heading 85.12 or
85.30.
value 1. u 22.25%
85.32 8532.00 Electrical capacitors,
fixed, variable or
adjustable (pre-set).
value 1. kg 22.25%
85.33 8533.00 Electrical resistors
(including rheostats and
potentiometers), other
than heating resistors.
value 1. kg 22.25%
85.34 8534.00 Printed circuits. value 1. kg 22.25%
85.35 8535.00 Electrical apparatus for
switching or protecting
electrical circuits, or for
making connections to or
in electrical circuits (for
example, switches, fuses,
lightning arresters,
voltage limiters, surge
suppressors, plugs,
junction boxes), for a
voltage exceeding 1,000
volts.
value 1. kg 22.25%
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
413
85.36 8536.00 Electrical apparatus for
switching or protecting
electrical circuits, or for
making connections to or
in electrical circuits (for
example, switches, relays,
fuses, surge suppressors,
plugs, sockets, lamp -
holders, junction boxes),
for a voltage not
exceeding 1,000 volts.
value 1. kg 22.25%
85.37 8537.00 Boards, panels, consoles,
desks, cabinets and other
bases, equipped with two
or more apparatus of
heading 85.35 or 85.36,
for electric control or the
distribution of electricity,
including those
incorporating
instruments or apparatus
of Chapter 90, and
numerical control
apparatus, other than
switching apparatus of
heading 85.17.
value 1. kg 22.25%
85.38 8538.00 Parts suitable for use
solely or principally with
the apparatus of heading
85.35, 85.36 or 85.37.
value 1. kg 22.25%
85.39 8539.00 Electric filament or
discharge lamps,
including sealed beam
lamp units and ultra -
violet or infra- red lamps;
arc-lamps.
value 1. u 22.25%
85.40 8540.00 Thermionic, cold cathode
or photo-cathode valves
and tubes (for example,
vacuum or vapour or gas
filled valves and tubes,
mercury arc rectifying
valves and tubes,
cathode-ray tubes,
television camera tubes).
value 1. u 22.25%
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
414
85.41 Diodes, transistors and
similar semiconductor
devices; photosensitive
semiconductor devices,
including photovoltaic
cells whether or not
assembled in modules or
made up into panels; light
emitting diodes; mounted
piezo-electric crystals.
8541.10 - Diodes, other than
photosensitive or light
emitting diodes
value 1. u 22.25%
8541.20 - Transistors, other than
photosensitive transistors :
value 1. u 22.25%
8541.30 - Thyristors, diacs and
triacs, other than
photosensitive devices
value 1. u 22.25%
8541.40 - Photosensitive
semiconductor devices,
including photovoltaic cells
whether or not assembled
in modules or made up into
panels; light emitting diodes
value 1. u 0.00%
8541.50 - Other semiconductor
devices
value 1. u 22.25%
8541.60 - Mounted piezo-electric
crystals
value 1. u 22.25%
8541.90 - Parts value 1. kg 22.25%
85.42 8542.00 Electronic integrated
circuits and
microassemblies.
value 1. u 22.25%
85.43 8543.00 Electrical machines and
apparatus, having
individual functions, not
specified or included
elsewhere in this Chapter.
value 1. u 22.25%
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
415
85.44 Insulated (including
enamelled or anodised)
wire, cable (including co -
axial cable) and other
insulated electric
conductors, whether or
not fitted with
connectors; optical fibre
cables, made up of
individually sheathed
fibres, whether or not
assembled with electric
conductors or fitted with
connectors.
8544.10 - Winding wire value 1. kg 22.25%
8544.20 - Co-axial cable and other
co-axial electric conductors
value 1. kg 22.25%
8544.30 - Ignition wiring sets and
other wiring sets of a kind
used in vehicles, aircraft or
ships
value 1. kg 33.50%
8544.40 - Other electric conductors,
for a voltage not exceeding
80 V
value 1. kg 22.25%
8544.50 - Other electric conductors,
for a voltage exceeding 80 V
but not exceeding 1,000 V
value 1. kg 22.25%
8544.60 - Other electric conductors,
for a voltage exceeding
1,000 V
value 1. kg 22.25%
8544.70 - Optical fibre cables value 1. kg 22.25%
85.45 8545.00 Carbon electrodes, carbon
brushes, lamp carbons,
battery carbons and other
articles of graphite or
other carbon, with or
without metal, of a kind
used for electrical
purposes.
value 1. kg 22.25%
85.46 8546.00 Electrical insulators of
any material.
value 1. kg 22.25%
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
416
85.47 8547.00 Insulating fittings for
electrical machines,
appliances or equipment,
being fittings wholly of
insulating material apart
from any minor
components of metal (for
example, threaded
sockets) incorporated
during moulding solely for
purposes of assembly,
other than insulators of
heading 85.46; electrical
conduit tubing and joints
therefor, of base metal
lined with insulating
material.
value 1. kg 22.25%
85.48 8548.00 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 Chapter.
value 1. kg 22.25%
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
417
Section XVII
VEHICLES, AIRCRAFT, VESSELS AND ASSOCIATED TRANSPORT
EQUIPMENT
Notes.
1.- This Section does not cover articles of heading 95.01, 95.03 or
95.08, or bobsleighs, toboggans or the like of heading 95.06.
2.- The expressions “parts” and “parts and accessories” do not apply
to the following articles, whether or not they are identifiable as
for the goods of this Section:
(a) Joints, washers or the like of any material (classified
according to their constituent material or in heading 84.84)
or other articles of vulcanised rubber other than hard
rubber (heading 40.16);
(b) Parts of general use, as defined in Note 2 to Section XV, of
base metal (Section XV), or similar goods of plastics
(Chapter 39);
(c) Articles of Chapter 82 (tools);
(d) Articles of heading 83.06;
(e) Machines or apparatus of headings 84.01 to 84.79, or parts
thereof; articles of heading 84.81 or 84.82 or, provided they
constitute integral parts of engines or motors, articles of
heading 84.83;
(f) Electrical machinery or equipment (Chapter 85);
(g) Articles of Chapter 90;
(h) Articles of Chapter 91;
(ij) Arms (Chapter 93);
(k) Lamps or lighting fittings of heading 94.05; or
(l) Brushes of a kind used as parts of vehicles (heading 96.03).
3.- References in Chapters 86 to 88 to “parts” or “accessories” do
not apply to parts or accessories which are not suitable for use
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
418
solely or principally with the articles of those Chapters. A part or
accessory which answers to a description in two or more of the
headings of those Chapters is to be classified under that heading
which corresponds to the principal use of that part or accessory.
4.- For the purposes of this Section :
(a) Vehicles specially constructed to travel on both road and
rail are classified under the appropriate heading of
Chapter 87;
(b) Amphibious motor vehicles are classified under the
appropriate heading of Chapter 87;
(c) Aircraft specially constructed so that they can also be used
as road vehicles are classified under the appropriate
heading of Chapter 88.
5.- Air-cushion vehicles are to be classified within this Section with
the vehicles to which they are most akin as follows:
(a) In Chapter 86 if designed to travel on a guide-track
(hovertrains);
(b) In Chapter 87 if designed to travel over land or over both
land and water;
(c) In Chapter 89 if designed to travel over water, whether or
not able to land on beaches or landing-stages or also able
to travel over ice.
Parts and accessories of air-cushion vehicles are to be
classified in the same way as those of vehicles of the heading in
which the air-cushion vehicles are classified under the above
provisions.
Hovertrain track fixtures and fittings are to be classified as
railway track fixtures and fittings, and signalling, safety or traffic
control equipment for hovertrain transport systems as signalling,
safety or traffic control equipment for railways.
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
419
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
Notes.
1.- This Chapter does not cover :
(a) Railway or tramway sleepers of wood or of concrete, or
concrete guide-track sections for hovertrains (heading
44.06 or 68.10);
(b) Railway or tramway track construction material of iron or
steel of heading 73.02; or
(c) Electrical signalling, safety or traffic control equipment of
heading 85.30.
2.- Heading 86.07 applies, inter alia, to :
(a) Axles, wheels, wheel sets (running gear), metal tyres, hoops
and hubs and other parts of wheels;
(b) Frames, underframes, bogies and bissel-bogies;
(c) Axle boxes; brake gear;
(d) Buffers for rolling-stock; hooks and other coupling gear and
corridor connections;
(e) Coachwork.
3.- Subject to the provisions of Note 1 above, heading 86.08 applies,
inter alia, to:
(a) Assembled track, turntables, platform buffers, loading
gauges;
(b) Semaphores, mechanical signal discs, level crossing control
gear, signal and point controls, and other mechanical
(including electro-mechanical) signalling, safety or traffic
control equipment, whether or not fitted for electric lighting,
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
420
for railways, tramways, roads, inland waterways, parking
facilities, port installations or airfields.
Heading Tariff
Code
Unit
for
Duty
Unit
of
Classification
Rate
of
Duty
86.01 8601.00 Rail locomotives powered
from an external source
of electricity or by
electric accumulators.
value 1. u 22.25
%
86.02 8602.00 Other rail locomotives;
locomotive tenders.
value 1. u 22.25
%
86.03 8603.00 Self-propelled railway or
tramway coaches, vans
and trucks, other than
those of heading No.
86.04.
value 1. u 22.25
%
86.04 8604.00 Railway or tramway
maintenance or service
vehicles, whether or not
self-propelled (for
example, workshops,
cranes, ballast tampers,
trackliners, testing
coaches and track
inspection vehicles).
value 1. u 22.25
%
86.05 8605.00 Railway or tramway
passenger coaches, not
self-propelled; luggage
vans, post office coaches
and other special purpose
railway or tramway
coaches, not self-
propelled (excluding those
of heading No. 86.04).
value 1. u 22.25
%
86.06 8606.00 Railway or tramway goods
vans and wagons, not self-
propelled.
value 1. u 22.25
%
86.07 8607.00 Parts of railway or
tramway locomotives or
rolling-stock.
value 1. kg 22.25
%
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
421
86.08 8608.00 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;
parts of the foregoing.
value 1. kg 22.25
%
86.09 8609.00 Containers (including
containers for the
transport of fluids)
specially designed and
equipped for carriage by
one or more modes of
transport.
value 1. u 22.25
%
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
422
Chapter 87
Vehicles other than railway or tramway rolling-stock,
and parts and accessories thereof
Notes.
1.- This Chapter does not cover railway or tramway rolling-stock
designed solely for running on rails.
2.- For the purposes of this Chapter, "tractors" means vehicles
constructed essentially for hauling or pushing another vehicle,
appliance or load, whether or not they contain subsidiary
provision for the transport, in connection with the main use of
the tractor, of tools, seeds, fertilisers or other goods.
Machines and working tools designed for fitting to tractors of
heading 87.01 as interchangeable equipment remain classified
in their respective headings even if presented with the tractor,
and whether or not mounted on it.
3.- Motor chassis fitted with cabs fall in headings 87.02 to 87.04,
and not in heading 87.06.
4.- Heading 87.12 includes all children's bicycles. Other children's
cycles fall in heading 95.01.
Heading Tariff
Code
Unit
for
Duty
Unit
of
Classification
Rate
of
Duty
87.01 Tractors (other than
tractors of heading
87.09).
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
423
8701.10 - Pedestrian controlled
tractors
value 1. u 33.50%
8701.20 - Road tractors for semi-
trailers
value 1. u 33.50%
8701.30 - Track-laying tractors value 1. u 33.50%
- Other :
8701.901 --- Tractors for agricultural
and horticultural use only
value 1. u 0.00%
8701.909 --- Other value 1. u 33.50%
87.02 8702.00 Motor vehicles for the
transport of ten or more
persons, including the
driver.
value 1. u 33.50%
87.03 Motor cars and other
motor vehicles principally
designed for the transport
of persons (other than
those of heading
87.02),including station
wagons and racing cars.
8703.10 -Vehicles specially designed
for travelling on snow; golf
cars and similar vehicles
value 1. u 33.50%
8703.20 -Other vehicles, with
spark-ignition internal
combustion reciprocating
piston engine
value 1. u 75% on
first
$12000
; 150%
on
value in
excess
of
$12000
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
424
8703.30 - Other vehicles, with
compression-ignition
internal combustion piston
engine (diesel or
semi-diesel)
value 1. u 75% on
first
$12000
; 150%
on
value in
excess
of
$12000
- Other :
8703.901 --- Electrical car value 1. u 0.00%
8703.909 --- Other value 1. u 75% on
first
$12000
; 150%
on
value in
excess
of
$12000
87.04 8704.00 Motor vehicles for the
transport of goods.
value 1. u 33.50%
87.05 8705.00 Special purpose motor
vehicles, other than those
principally designed for
the transport of persons
or goods (for example,
breakdown lorries, crane
lorries, fire fighting
vehicles, concrete-mixer
lorries, road sweeper
lorries, spraying lorries,
mobile workshops, mobile
radiological units).
value 1. u 33.50%
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
425
87.06 8706.00 Chassis fitted with
engines, for the motor
vehicles of headings Nos.
87.01 to 87.05.
value 1. u 75.00%
87.07 8707.00 Bodies (including cabs),
for the motor vehicles of
headings Nos. 87.01 to
87.05.
value 1. u 33.50%
87.08 8708.00 Parts and accessories of
the motor vehicles of
headings Nos. 87.01 to
87.05.
value 1. u 33.50%
87.09 8709.00 Works trucks, self -
propelled, not fitted with
lifting or handling
equipment, of the type
used in factories,
warehouses, dock areas or
airports for short distance
transport of goods;
tractors of the type used
on railway station
platforms; parts of the
foregoing vehicles.
value 1. u 33.50%
87.10 8710.00 Tanks and other
armoured fighting
vehicles, motorised,
whether or not fitted with
weapons, and parts of
such vehicles.
value 1. u 33.50%
87.11 Motorcycles (including
mopeds) and cycles fitted
with an auxiliary motor,
with or without side -cars;
side-cars.
8711.10 -With reciprocating internal
combustion piston engine of
a cylinder capacity not
exceeding 50 cc
value 1. u 33.50%
8711.20 -With reciprocating internal
combustion piston engine of
a cylinder capacity
exceeding 50 cc but not
exceeding 250 cc
value 1. u 33.50%
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
426
8711.30 -With reciprocating internal
combustion piston engine of
a cylinder capacity
exceeding 250 cc but not
exceeding 500 cc
value 1. u 33.50%
8711.40 -With reciprocating internal
combustion piston engine of
a cylinder capacity
exceeding 500 cc but not
exceeding 800 cc
value 1. u 33.50%
8711.50 -With reciprocating internal
combustion piston engine of
a cylinder capacity
exceeding 800 cc
value 1. u 33.50%
8711.90 - Other value 1. u 0.00%
87.12 8712.00 Bicycles and other cycles
(including delivery
tricycles), not motorised.
value 1. u 22.25%
87.13 8713.00 Carriages for disabled
persons, whether or not
motorised or other
mechanically propelled.
value 1. u 0.00%
87.14 Parts and accessories of
vehicles of headings Nos.
87.11 to 87.13.
8714.10 - Of motorcycles (including
mopeds):
value 1. kg 33.50%
8714.20 - Of carriages for disabled
persons
value 1. kg 0.00%
8714.90 - Other value 1. kg 22.25%
87.15 8715.00 Baby carriages and parts
thereof.
value 1. kg 22.25%
87.16 8716.00 Trailers and semi-trailers;
other vehicles, not
mechanically propelled;
parts thereof.
value 1. u 22.25%
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
427
Chapter 88
Aircraft, spacecraft, and parts thereof
Heading Tariff
Code
Unit
for
Duty
Unit
of
Classification
Rate of
Duty
88.01 8801.00 Balloons and dirigibles;
gliders, hang gliders and
other non-powered
aircraft.
value 1. u 22.25%
88.02 8802.00 Other aircraft (for
example, helicopters,
aeroplanes); spacecraft
(including satellites) and
suborbital and spacecraft
launch vehicles.
value 1. u 22.25%
88.03 8803.00 Parts of goods of heading
No. 88.01 or 88.02.
value 1. u 22.25%
88.04 8804.00 Parachutes (including
dirigible parachutes and
paragliders) and
rotochutes; parts thereof
and accessories thereto.
value 1. u 22.25%
88.05 8805.00 Aircraft launching gear;
deck-arrestor or similar
gear; ground flying
trainers; parts of the
foregoing articles.
value 1. u 22.25%
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
428
Chapter 89
Ships, boats and floating structures
Note.
1.- A hull, an unfinished or incomplete vessel, assembled,
unassembled or disassembled, or a complete vessel
unassembled or disassembled, is to be classified in heading
89.06 if it does not have the essential character of a vessel of a
particular kind.
Heading Tariff
Code
Unit
for
Duty
Unit
of
Classification
Rate
of
Duty
89.01 8901.00 Cruise ships, excursion
boats, ferry-boats, cargo
ships, barges and similar
vessels for the transport
of persons or goods.
value 1. u 33.50%
89.02 8902.00 Fishing vessels; factory
ships and other vessels for
processing or preserving
fishery products.
value 1. u 33.50%
89.03 Yachts and other vessels
for pleasure or sports;
rowing boats and canoes.
8903.10 - Inflatable value 1. u 33.50%
- Other :
8903.91 --Sailboats, with or without
auxiliary motor
value 1. u 33.50%
8903.92 --Motorboats, other than
outboard motorboats
value 1. u 33.50%
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
429
8903.99 -- Other value 1. u 33.50%
89.04 8904.00 Tugs and pusher craft. value 1. u 33.50%
89.05 8905.00 Light -vessels, fire-floats,
dredgers, floating cranes,
and other vessels the
navigability of which is
subsidiary to their main
function; floating docks;
floating or submersible
drilling or production
platforms.
value 1. u 33.50%
89.06 8906.00 Other vessels, including
warships and lifeboats
other than rowing boats.
value 1. u 33.50%
89.07 Other floating structures
(for example, rafts, tanks,
coffer-dams,
landing -stages, buoys and
beacons).
8907.10 - Inflatable rafts value 1. u 33.50%
8907.90 - Other value 1. u 33.50%
89.08 8908.00 Vessels and other floating
structures for breaking up.
value 1. u 33.50%
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
430
Section XVIII
OPTICAL, PHOTOGRAPHIC, CINEMATOGRAPHIC, MEASURING,
CHECKING, PRECISION, MEDICAL OR SURGICAL INSTRUMENTS
AND APPARATUS; CLOCKS AND WATCHES; MUSICAL
INSTRUMENTS; PARTS AND ACCESSORIES THEREOF
Chapter 90
Optical, photographic, cinematographic, measuring, checking,
precision, medical or surgical instruments and apparatus; parts and
accessories thereof
Notes.
1.- This Chapter does not cover :
(a) Articles of a kind used in machines, appliances or for other
technical uses, of vulcanised rubber other than hard
rubber (heading 40.16), of leather or of composition leather
(heading 42.04) or of textile material (heading 59.11);
(b) Supporting belts or other support articles of textile material,
whose intended effect on the organ to be supported or held
derives solely from their elasticity (for example, maternity
belts, thoracic support bandages, abdominal support
bandages, supports for joints or muscles) (Section XI);
(c) Refractory goods of heading 69.03; ceramic wares for
laboratory, chemical or other technical uses, of heading
69.09;
(d) Glass mirrors, not optically worked, of heading 70.09, or
mirrors of base metal or of precious metal, not being optical
elements (heading 83.06 or Chapter 71);
(e) Goods of heading 70.07, 70.08, 70.11, 70.14, 70.15 or
70.17;
(f) Parts of general use, as defined in Note 2 to Section XV, of
base metal (Section XV) or similar goods of plastics
(Chapter 39);
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
431
(g) Pumps incorporating measuring devices, of heading 84.13;
weight-operated counting or checking machinery, or
separately presented weights for balances (heading 84.23);
lifting or handling machinery (headings 84.25 to 84.28);
paper or paperboard cutting machines of all kinds (heading
84.41); fittings for adjusting work or tools on machine-tools,
of heading 84.66, including fittings with optical devices for
reading the scale (for example, "optical" dividing heads) but
not those which are in themselves essentially optical
instruments (for example, alignment telescopes); calculating
machines (heading 84.70); valves or other appliances of
heading 84.81;
(h) Searchlights or spotlights of a kind used for cycles or motor
vehicles (heading 85.12); portable electric lamps of heading
85.13; cinematographic sound recording, reproducing or
re-recording apparatus (heading 85.19 or 85.20);
sound-heads (heading 85.22); still image video cameras and
other video camera recorders and digital cameras (heading
85.25); radar apparatus, radio navigational aid apparatus
or radio remote control apparatus (heading 85.26);
numerical control apparatus of heading 85.37; sealed beam
lamp units of heading 85.39; optical fibre cables of heading
85.44;
(ij) Searchlights or spotlights of heading 94.05;
(k) Articles of Chapter 95;
(l) Capacity measures, which are to be classified according to
their constituent material; or
(m) Spools, reels or similar supports (which are to be classified
according to their constituent material, for example, in
heading 39.23 or Section XV).
2.- Subject to Note 1 above, parts and accessories for machines,
apparatus, instruments or articles of this Chapter are to be
classified according to the following rules:
(a) Parts and accessories which are goods included in any of
the headings of this Chapter or of Chapter 84, 85 or 91
(other than heading 84.85, 85.48 or 90.33) are in all cases
to be classified in their respective headings;
(b) Other parts and accessories, if suitable for use solely or
principally with a particular kind of machine, instrument
or apparatus, or with a number of machines, instruments
or apparatus of the same heading (including a machine,
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
432
instrument or apparatus of heading 90.10, 90.13 or 90.31)
are to be classified with the machines, instruments or
apparatus of that kind;
(c) All other parts and accessories are to be classified in
heading 90.33.
3.- The provisions of Note 4 to Section XVI apply also to this
Chapter.
4.- Heading 90.05 does not apply to telescopic sights for fitting to
arms, periscopic telescopes for fitting to submarines or tanks, or
to telescopes for machines, appliances, instruments or
apparatus of this Chapter or Section XVI; such telescopic sights
and telescopes are to be classified in heading 90.13.
5.- Measuring or checking optical instruments, appliances or
machines which, but for this Note, could be classified both in
heading 90.13 and in heading 90.31 are to be classified in
heading 90.31.
6.- For the purposes of heading 90.21, the expression “orthopaedic
appliances” means appliances for:
- Preventing or correcting bodily deformities; or
- Supporting or holding parts of the body following an illness,
operation or injury.
Orthopaedic appliances include footwear and special
insoles designed to correct orthopaedic conditions, provided that
they are either (1) made to measure or (2) mass-produced,
presented singly and not in pairs and design to fit either foot
equally.
7.- Heading 90.32 applies only to :
(a) Instruments and apparatus for automatically controlling
the flow, level, pressure or other variables of liquids or
gases, or for automatically controlling temperature, whether
or not their operation depends on an electrical phenomenon
which varies according to the factor to be automatically
controlled, which are designed to bring the factor to, and
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
433
maintain it at, a desired value, stabilised against
disturbances, by constantly or periodically measuring its
actual value; and
(b) Automatic regulators of electrical quantities, and
instruments or apparatus for automatically controlling non-
electrical quantities the operation of which depends on an
electrical phenomenon varying according to the factor to be
controlled, which are designed to bring this factor to, and
maintain it at, a desired value, stabilised against
disturbances, by constantly or periodically measuring its
actual value.
Heading Tariff
Code
Unit
for
Duty
Unit
of
Classification
Rate
of
Duty
90.01 Optical fibres and optical
fibre bundles; optical fibre
cables other than those of
heading 85.44; sheets and
plates of polarising
material; lenses
(including contact lenses),
prisms, mirrors and other
optical elements, of any
material, unmounted,
other than such elements
of glass not optically
worked.
9001.10 -Optical fibres, optical fibre
bundles and cables
value 1. kg 22.25
%
9001.20 -Sheets and plates of
polarising material
value 1. kg 22.25
%
9001.30 -Contact lenses value 1. u 22.25
%
9001.40 -Spectacle lenses of glass value 1. u 22.25
%
9001.50 -Spectacle lenses of other
materials
value 1. u 22.25
%
9001.90 -Other value 1. kg 22.25
%
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
434
90.02 9002.00 Lenses, prisms, mirrors
and other optical
elements, of any material,
mounted, being parts of
or fittings for instruments
or apparatus, other than
such elements of glass
not optically worked.
value 1. kg 22.25
%
- Objective lenses :
--For cameras, projectors or
photographic enlargers or
reducers:
9002.111 ---For photograghic and
cinematographic cameras;
projectors
value 1. kg 8.50%
9002.112 --- For photographic
enlargers or reducers
value 1. kg 22.25
%
9002.19 -- Other value 1. kg 22.25
%
- Filters:
9002.201 --- For photograhic and
cinematographic cameras;
projectors
value 1. kg 8.50%
9002.209 --- Other value 1. kg 22.25
%
- Other :
9002.901 --- For photograghic and
cinematographic cameras;
projectors
value 1. kg 8.50%
9002.909 --- Other value 1. kg 22.25
%
90.03 9003.00 Frames and mountings for
spectacles, goggles or the
like, and parts thereof.
value 1. u 22.25
%
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
435
90.04 9004.00 Spectacles, goggles and
the like, corrective,
protective or other.
value 1. u 22.25
%
90.05 9005.00 Binoculars, monoculars,
other optical telescopes,
and mountings therefor;
other astronomical
instruments and
mountings therefor, but
not including instruments
for radio-astronomy.
value 1. u 22.25
%
90.06 9006.00 Photographic (other than
cinematographic)
cameras; photographic
flashlight apparatus and
flashbulbs other than
discharge lamps of
heading 85.39.
value 1. u 8.50%
90.07 9007.00 Cinematographic cameras
and projectors, whether
or not incorporating
sound recording or
reproducing apparatus.
value 1. u 8.50%
90.08 9008.00 Image projectors, other
than cinematographic;
photographic (other than
cinematographic)
enlargers and reducers.
value 1. u 22.25
%
90.09 9009.00 Photocopying apparatus
incorporating an optical
system or of the contact
type and thermo-copying
apparatus.
value 1. u 22.25
%
90.10 9010.00 Apparatus and equipment
for photographic
(including
cinematographic)
laboratories (including
apparatus for the
projection or drawing of
circuit patterns on
sensitised semiconductor
materials), not specified
or included elsewhere in
this Chapter;
negatoscopes; projection
screens.
value 1. u 8.50%
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
436
90.11 9011.00 Compound optical
microscopes, including
those for
photomicrography,
cinephotomicrography or
microprojection.
value 1. u 22.25
%
90.12 9012.00 Microscopes other than
optical microscopes;
diffraction apparatus.
value 1. u 22.25
%
90.13 9013.00 Liquid crystal devices not
constituting articles
provided for more
specifically in other
headings; lasers, other
than laser diodes; other
optical appliances and
instruments, not
specified or included
elsewhere in this Chapter.
value 1. u 22.25
%
90.14 9014.00 Direction finding
compasses; other
navigational instruments
and appliances.
value 1. u 22.25
%
90.15 9015.00 Surveying (including
photogrammetrical
surveying), hydrographic,
oceanographic,
hydrological,
meteorological or
geophysical instruments
and appliances, excluding
compasses; rangefinders.
value 1. u 22.25
%
90.16 9016.00 Balances of a sensitivity
of 5 cg or better, with or
without weights.
value 1. kg 22.25
%
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
437
90.17 9017.00 Drawing, marking-out or
mathematical calculating
instruments (for example,
drafting machines,
pantographs, protractors,
drawing sets, slide rules,
disc calculators);
instruments for
measuring length, for use
in the hand (for example,
measuring rods and tapes,
micrometers, callipers),
not specified or included
elsewhere in this Chapter.
value 1. u 22.25
%
90.18 Instruments and
appliances used in
medical, surgical, dental
or veterinary sciences,
including scintigraphic
apparatus, other electro-
medical apparatus and
sight-testing instruments.
-Electro-diagnostic
apparatus (including
apparatus for functional
exploratory examination or
for checking physiological
parameters) :
9018.11 -- Electro-cardiographs value 1. u 22.25
%
9018.12 --Ultrasonic scanning
apparatus
value 1. u 22.25
%
9018.13 --Magnetic resonance
imaging apparatus
value 1. u 22.25
%
9018.14 -- Scintigraphic apparatus value 1. u 22.25
%
9018.19 -- Other value 1. u 22.25
%
9018.20 -Ultra-violet or infra-red ray
apparatus
value 1. kg 22.25
%
-Syringes, needles,
catheters, cannulae and the
like :
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
438
9018.31 --Syringes, with or without
needles
value 1. u 22.25
%
9018.32 --Tubular metal needles
and needles for sutures
value 1. kg 22.25
%
9018.39 -- Other value 1. kg 22.25
%
-Other instruments and
appliances, used in dental
sciences :
9018.41 --Dental drill engines,
whether or not combined on
a single base with other
dental equipment
value 1. kg 22.25
%
9018.49 -- Other value 1. u 22.25
%
9018.50 -Other ophthalmic
instruments and appliances
value 1. kg 22.25
%
9018.90 -Other instruments and
appliances
value 1. u 22.25
%
90.19 9019.00 Mechano-therapy
appliances; massage
apparatus; psychological
aptitude-testing
apparatus; ozone therapy,
oxygen therapy, aerosol
therapy, artificial
respiration or other
therapeutic respiration
apparatus.
value 1. kg 22.25
%
90.20 9020.00 Other breathing
appliances and gas masks,
excluding protective
masks having neither
mechanical parts nor
replaceable filters.
value 1. kg 22.25
%
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
439
90.21 Orthopaedic appliances,
including crutches,
surgical belts and trusses;
splints and other fracture
appliances; artificial parts
of the body; hearing aids
and other appliances
which are worn or carried,
or implanted in the body,
to compensate for a
defect or disability.
9021.10 -Orthopaedic or fracture
appliances
value 1. kg 0.00%
-Artificial teeth and dental
fittings :
9021.21 -- Artificial teeth value 1. kg 0.00%
9021.29 -- Other value 1. kg 0.00%
- Other artificial parts of
the body :
9021.31 -- Artifical joints value 1. kg 0.00%
9021.39 -- Other value 1. kg 0.00%
9021.40 -Hearing aids, excluding
parts and accessories
value 1. u 0.00%
9021.50 -Pacemakers for
stimulating heart muscles,
excluding parts and
accessories
value 1. u 0.00%
9021.90 - Other value 1. kg 0.00%
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
440
90.22 Apparatus based on the
use of X-rays or of alpha,
beta or gamma radiations,
whether or not for
medical, surgical, dental
or veterinary uses,
including radiography or
radiotherapy apparatus,
X-ray tubes and other X-
ray generators, high
tension generators,
control panels and desks,
screens, examination or
treatment tables, chairs
and the like.
-Apparatus based on the
use of X-rays, whether or
not for medical, surgical,
dental or veterinary uses,
including radiography or
radiotherapy apparatus :
9022.12 -- Computed tomography
apparatus
value 1. u 22.25
%
9022.13 -- Other, for dental uses value 1. u 22.25
%
9022.14 --Other, for medical,
surgical or veterinary uses
value 1. u 22.25
%
9022.19 -- For other uses value 1. u 22.25
%
-Apparatus based on the
use of alpha, beta or
gamma radiations, whether
or not for medical, surgical,
dental or veterinary uses,
including radiography or
radiotherapy apparatus :
9022.21 --For medical, surgical,
dental or veterinary uses
value 1. u 22.25
%
9022.29 -- For other uses value 1. u 22.25
%
9022.30 - X-ray tubes value 1. u 22.25
%
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
441
9022.90 - Other, including parts and
accessories
value 1. kg 22.25
%
90.23 9023.00 Instruments, apparatus
and models, designed for
demonstrational purposes
(for example, in education
or exhibitions), unsuitable
for other uses.
value 1. kg 22.25
%
90.24 9024.00 Machines and appliances
for testing the hardness,
strength, compressibility,
elasticity or other
mechanical properties of
materials (for example,
metals, wood, textiles,
paper, plastics).
value 1. u 22.25
%
90.25 9025.00 Hydrometers and similar
floating instruments,
thermometers,
pyrometers, barometers,
hygrometers and
psychrometers, recording
or not, and any
combination of these
instruments.
value 1. u 22.25
%
90.26 9026.00 Instruments and
apparatus for measuring
or checking the flow,
level, pressure or other
variables of liquids or
gases (for example, flow
meters, level gauges,
manometers, heat
meters), excluding
instruments and
apparatus of heading
90.14, 90.15, 90.28 or
90.32.
value 1. u 22.25
%
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
442
90.27 9027.00 Instruments and
apparatus for physical or
chemical analysis (for
example, polarimeters,
refractometers,
spectrometers, gas or
smoke analysis
apparatus); instruments
and apparatus for
measuring or checking
viscosity, porosity,
expansion, surface
tension or the like;
instruments and
apparatus for measuring
or checking quantities of
heat, sound or light
(including exposure
meters); microtomes.
value 1. u 22.25
%
90.28 9028.00 Gas, liquid or electricity
supply or production
meters, including
calibrating meters
therefor.
value 1. u 22.25
%
90.29 9029.00 Revolution counters,
production counters,
taximeters, mileometers,
pedometers and the like;
speed indicators and
tachometers, other than
those of heading 90.14 or
90.15; stroboscopes.
value 1. u 22.25
%
90.30 9030.00 Oscilloscopes, spectrum
analysers and other
instruments and
apparatus for measuring
or checking electrical
quantities, excluding
meters of heading 90.28;
instruments and
apparatus for measuring
or detecting alpha, beta,
gamma, X-ray, cosmic or
other ionising radiations.
value 1. u 22.25
%
90.31 9031.00 Measuring or checking
instruments, appliances
and machines, not
specified or included
elsewhere in this Chapter;
profile projectors.
value 1. u 22.25
%
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
443
90.32 9032.00 Automatic regulating or
controlling instruments
and apparatus.
value 1. u 22.25
%
90.33 9033.00 Parts and accessories (not
specified or included
elsewhere in this Chapter)
for machines, appliances,
instruments or apparatus
of Chapter 90.
value 1. kg 22.25
%
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
444
Chapter 91
Clocks and watches and parts thereof
Notes.
1.- This Chapter does not cover :
(a) Clock or watch glasses or weights (classified according to
their constituent material);
(b) Watch chains (heading 71.13 or 71.17, as the case may be);
(c) Parts of general use defined in Note 2 to Section XV, of base
metal (Section XV), or similar goods of plastics (Chapter 39)
or of precious metal or metal clad with precious metal
(generally heading 71.15); clock or watch springs are,
however, to be classified as clock or watch parts (heading
91.14);
(d) Bearing balls (heading 73.26 or 84.82, as the case may be);
(e) Articles of heading 84.12 constructed to work without an
escapement;
(f) Ball bearings (heading 84.82); or
(g) Articles of Chapter 85, not yet assembled together or with
other components into watch or clock movements or into
articles suitable for use solely or principally as parts of
such movements (Chapter 85).
2.- Heading 91.01 covers only watches with case wholly of precious
metal or of metal clad with precious metal, or of the same
materials combined with natural or cultured pearls, or precious
or semi-precious stones (natural, synthetic or reconstructed) of
headings 71.01 to 71.04. Watches with case of base metal inlaid
with precious metal fall in heading 91.02.
3.- For the purposes of this Chapter, the expression “watch
movements” means devices regulated by a balance-wheel and
hairspring, quartz crystal or any other system capable of
determining intervals of time, with a display or a system to
which a mechanical display can be incorporated. Such watch
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
445
movements shall not exceed 12 mm in thickness and 50 mm in
width, length or diameter.
4.- Except as provided in Note 1, movements and other parts
suitable for use both in clocks or watches and in other articles
(for example, precision instruments) are to be classified in this
Chapter.
Heading Tariff
Code
Unit
for
Duty
Unit
of
Classification
Rate
of
Duty
91.01 9101.00 Wrist-watches, pocket-
watches and other
watches, including stop -
watches, with case of
precious metal or of
metal clad with precious
metal.
value 1. u 10.00%
91.02 9102.00 Wrist-watches, pocket-
watches and other
watches, including stop -
watches, other than those
of heading 91.01.
value 1. u 10.00%
91.03 9103.00 Clocks with watch
movements, excluding
clocks of heading 91.04.
value 1. u 10.00%
91.04 9104.00 Instrument panel clocks
and clocks of a similar
type for vehicles, aircraft,
spacecraft or vessels.
value 1. u 10.00%
91.05 9105.00 Other clocks. value 1. u 10.00%
91.06 9106.00 Time of day recording
apparatus and apparatus
for measuring, recording
or otherwise indicating
intervals of time, with
clock or watch movement
or with synchronous
motor (for example, time -
registers, time-recorders).
value 1. u 10.00%
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
446
91.07 9107.00 Time switches with clock
or watch movement or
with synchronous motor.
value 1. u 10.00%
91.08 9108.00 Watch movements,
complete and assembled.
value 1. u 10.00%
91.09 9109.00 Clock movements,
complete and assembled.
value 1. u 10.00%
91.10 9110.00 Complete watch or clock
movements, unassembled
or partly assembled
(movement sets);
incomplete watch or
clock movements,
assembled; rough watch
or clock movements.
value 1. u 10.00%
91.11 9111.00 Watch cases and parts
thereof.
value 1. u 10.00%
91.12 9112.00 Clock cases and cases of a
similar type for other
goods of this Chapter, and
parts thereof.
value 1. u 10.00%
91.13 9113.00 Watch straps, watch
bands and watch
bracelets, and parts
thereof.
value 1. u 10.00%
91.14 9114.00 Other clock or watch
parts.
value 1. u 10.00%
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
447
Chapter 92
Musical instruments;
parts and accessories of such articles
Notes.
1.- This Chapter does not cover :
(a) Parts of general use, as defined in Note 2 to Section XV, of
base metal (Section XV), or similar goods of plastics
(Chapter 39);
(b) Microphones, amplifiers, loud-speakers, head-phones,
switches, stroboscopes or other accessory instruments,
apparatus or equipment of Chapter 85 or 90, for use with
but not incorporated in or housed in the same cabinet as
instruments of this Chapter;
(c) Toy instruments or apparatus (heading 95.03);
(d) Brushes for cleaning musical instruments (heading 96.03);
or
(e) Collectors' pieces or antiques (heading 97.05 or 97.06).
2.- Bows and sticks and similar devices used in playing the musical
instruments of heading 92.02 or 92.06 presented with such
instruments in numbers normal thereto and clearly intended for
use therewith, are to be classified in the same heading as the
relative instruments.
Cards, discs and rolls of heading 92.09 presented with an
instrument are to be treated as separate articles and not as
forming a part of such instrument.
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
448
Heading Tariff
Code
Unit
for
Duty
Unit
of
Classification
Rate
of
Duty
92.01 9201.00 Pianos, including
automatic pianos;
harpsichords and other
keyboard stringed
instruments.
value 1. u 22.25%
92.02 9202.00 Other string musical
instruments (for example,
guitars, violins, harps).
value 1. u 22.25%
92.03 9203.00 Keyboard pipe organs;
harmoniums and similar
keyboard instruments
with free metal reeds.
value 1. u 22.25%
92.04 9204.00 Accordions and similar
instruments; mouth
organs.
value 1. u 22.25%
92.05 9205.00 Other wind musical
instruments (for example,
clarinets, trumpets,
bagpipes).
value 1. u 22.25%
92.06 9206.00 Percussion musical
instruments (for example,
drums, xylophones,
cymbals, castanets,
maracas).
value 1. u 22.25%
92.07 9207.00 Musical instruments, the
sound of which is
produced, or must be
amplified, electrically (for
example, organs, guitars,
accordions).
value 1. u 22.25%
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
449
92.08 9208.00 Musical boxes, fairground
organs, mechanical street
organs, mechanical
singing birds, musical
saws and other musical
instruments not falling
within any other heading
of this Chapter; decoy
calls of all kinds;
whistles, call horns and
other mouth-blown sound
signalling instruments.
value 1. u 22.25%
92.09 9209.00 Parts (for example,
mechanisms for musical
boxes) and accessories
(for example, cards, discs
and rolls for mechanical
instruments) of musical
instruments;
metronomes, tuning forks
and pitch pipes of all
kinds.
value 1. u 22.25%
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
450
Section XIX
ARMS AND AMMUNITION; PARTS AND ACCESSORIES THEREOF
Chapter 93
Arms and ammunition; parts and accessories thereof
Notes.
1.- This Chapter does not cover :
(a) Goods of Chapter 36 (for example, percussion caps,
detonators, signalling flares);
(b) Parts of general use, as defined in Note 2 to Section XV, of
base metal (Section XV), or similar goods of plastics
(Chapter 39);
(c) Armoured fighting vehicles (heading 87.10);
(d) Telescopic sights or other optical devices suitable for use
with arms, unless mounted on a firearm or presented with
the firearm on which they are designed to be mounted
(Chapter 90);
(e) Bows, arrows, fencing foils or toys (Chapter 95); or
(f) Collectors' pieces or antiques (heading 97.05 or 97.06).
2.- In heading 93.06, the reference to “parts thereof” does not
include radio or radar apparatus of heading 85.26.
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
451
Heading Tariff
Code
Unit
for
Duty
Unit
of
Classification
Rate
of
Duty
93.01 9301.00 Military weapons, other
than revolvers, pistols
and the arms of heading
93.07.
value 1. u 22.25%
93.02 9302.00 Revolvers and pistols,
other than those of
heading No. 93.03 or
93.04.
value 1. u 22.25%
93.03 9303.00 Other firearms and
similar devices which
operate by the firing of an
explosive charge (for
example, sporting
shotguns and rifles,
muzzle-loading firearms,
Very pistols and other
devices designed to
project only signal flares,
pistols and revolvers for
firing blank ammunition,
captive-bolt humane
killers, line- throwing
guns).
value 1. u 22.25%
93.04 9304.00 Other arms (for example,
spring, air or gas guns
and pistols, truncheons),
excluding those of
heading No. 93.07.
value 1. u 22.25%
93.05 9305.00 Parts and accessories of
articles of headings Nos.
93.01 to 93.04.
value 1. kg 22.25%
93.06 9306.00 Bombs, grenades,
torpedoes, mines,
missiles and similar
munitions of war and
parts thereof; cartridges
and other ammunition
and projectiles and parts
thereof, including shot
and cartridge wads.
value 1. kg 22.25%
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
452
93.07 9307.00 Swords, cutlasses,
bayonets, lances and
similar arms and parts
thereof and scabbards and
sheaths therefor.
value 1. kg 22.25%
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
453
Section XX
MISCELLANEOUS MANUFACTURED ARTICLES
Chapter 94
Furniture; bedding, mattresses, mattress supports, cushions and
similar stuffed furnishings; lamps and lighting fittings, not
elsewhere specified or included; illuminated signs, illuminated
name-plates and the like; prefabricated buildings
Notes.
1.- This Chapter does not cover :
(a) Pneumatic or water mattresses, pillows or cushions, of
Chapter 39, 40 or 63;
(b) Mirrors designed for placing on the floor or ground (for
example, cheval-glasses (swing-mirrors)) of heading 70.09;
(c) Articles of Chapter 71;
(d) Parts of general use as defined in Note 2 to Section XV, of
base metal (Section XV), or similar goods of plastics
(Chapter 39), or safes of heading 83.03;
(e) Furniture specially designed as parts of refrigerating or
freezing equipment of heading 84.18; furniture specially
designed for sewing machines (heading 84.52);
(f) Lamps or lighting fittings of Chapter 85;
(g) Furniture specially designed as parts of apparatus of
heading 85.18 (heading 85.18), of headings 85.19 to 85.21
(heading 85.22) or of headings 85.25 to 85.28 (heading
85.29);
(h) Articles of heading 87.14;
(ij) Dentists' chairs incorporating dental appliances of heading
90.18 or dentists' spittoons (heading 90.18);
(k) Articles of Chapter 91 (for example, clocks and clock cases);
or
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
454
(l) Toy furniture or toy lamps or lighting fittings (heading
95.03), billiard tables or other furniture specially
constructed for games (heading 95.04), furniture for
conjuring tricks or decorations (other than electric
garlands) such as Chinese lanterns (heading 95.05).
2.- The articles (other than parts) referred to in headings 94.01 to
94.03 are to be classified in those headings only if they are
designed for placing on the floor or ground.
The following are, however, to be classified in the above-
mentioned headings even if they are designed to be hung, to be
fixed to the wall or to stand one on the other:
(a) Cupboards, bookcases, other shelved furniture and unit
furniture;
(b) Seats and beds.
3.- (a) In headings 94.01 to 94.03 references to parts of goods do
not include references to sheets or slabs (whether or not cut
to shape but not combined with other parts) of glass
(including mirrors), marble or other stone or of any other
material referred to in Chapter 68 or 69.
(b) Goods described in heading No. 94.04, presented
separately, are not to be classified in heading 94.01, 94.02
or 94.03 as parts of goods.
4.- For the purposes of heading 94.06, the expression "prefabricated
buildings" means buildings which are finished in the factory or
put up as elements, presented together, to be assembled on site,
such as housing or worksite accommodation, offices, schools,
shops, sheds, garages or similar buildings.
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
455
Heading Tariff
Code
Unit
for
Duty
Unit
of
Classification
Rate
of
Duty
94.01 9401.00 Seats (other than those of
heading 94.02), whether
or not convertible into
beds, and parts thereof.
value 1. u 22.25%
94.02 9402.00 Medical, surgical, dental
or veterinary furniture
(for example, operating
tables, examination
tables, hospital beds with
mechanical fittings,
dentists' chairs); barbers'
chairs and similar chairs,
having rotating as well as
both reclining and
elevating movements;
parts of the foregoing
articles.
value 1. u 22.25%
94.03 Other furniture and parts
thereof.
9403.10 -Metal furniture of a kind
used in offices
value 1. kg 22.25%
9403.20 -Other metal furniture value 1. kg 22.25%
9403.30 -Wooden furniture of a kind
used in offices
value 1. kg 22.25%
9403.40 -Wooden furniture of a kind
used in the kitchen
value 1. kg 22.25%
9403.50 -Wooden furniture of a kind
used in the bedroom
value 1. kg 22.25%
9403.60 -Other wooden furniture value 1. kg 22.25%
9403.70 -Furniture of plastics value 1. kg 22.25%
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
456
9403.80 -Furniture of other
materials, including cane,
osier, bamboo or similar
materials
value 1. kg 22.25%
9403.90 -Parts value 1. kg 22.25%
94.04 Mattress supports;
articles of bedding and
similar furnishing (for
example, mattresses,
quilts, eiderdowns,
cushions, pouffes and
pillows) fitted with
springs or stuffed or
internally fitted with any
material or of cellular
rubber or plastics,
whether or not covered.
9404.10 -Mattress supports value 1. kg 22.25%
9404.20 -Mattresses value 1. u 22.25%
9404.30 -Sleeping bags value 1. u 22.25%
9404.90 -Other value 1. kg 22.25%
94.05 9405.00 Lamps and lighting
fittings including
searchlights and
spotlights and parts
thereof, not elsewhere
specified or included;
illuminated signs,
illuminated name-plates
and the like, having a
permanently fixed light
source, and parts thereof
not elsewhere specified or
included.
value 1. kg 22.25%
94.06 9406.00 Prefabricated buildings. value 1. kg 22.25%
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
457
Chapter 95
Toys, games and sports requisites;
parts and accessories thereof
Notes.
1.- This Chapter does not cover :
(a) Christmas tree candles (heading 34.06);
(b) Fireworks or other pyrotechnic articles of heading 36.04;
(c) Yarns, monofilament, cords or gut or the like for fishing,
cut to length but not made up into fishing lines, of
Chapter 39, heading 42.06 or Section XI;
(d) Sports bags or other containers of heading 42.02, 43.03 or
43.04;
(e) Sports clothing or fancy dress, of textiles, of Chapter 61 or
62;
(f) Textile flags or bunting, or sails for boats, sailboards or
land craft, of Chapter 63;
(g) Sports footwear (other than skating boots with ice or roller
skates attached) of Chapter 64, or sports headgear of
Chapter 65;
(h) Walking-sticks, whips, riding-crops or the like (heading No.
66.02), or parts thereof (heading 66.03);
(ij) Unmounted glass eyes for dolls or other toys, of heading
70.18;
(k) Parts of general use, as defined in Note 2 to Section XV, of
base metal (Section XV), or similar goods of plastics
(Chapter 39);
(l) Bells, gongs or the like of heading 83.06;
(m) Pumps for liquids (heading 84.13), filtering or purifying
machinery and apparatus for liquids or gases (heading
84.21), electric motors (heading 85.01), electric
transformers (heading 85.04) or radio remote control
apparatus (heading 85.26);
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
458
(n) Sports vehicles (other than bobsleighs, toboggans and the
like) of Section XVII;
(o) Children's bicycles (heading 87.12);
(p) Sports craft such as canoes and skiffs (Chapter 89), or their
means of propulsion (Chapter 44 for such articles made of
wood);
(q) Spectacles, goggles or the like, for sports or outdoor games
(heading 90.04);
(r) Decoy calls or whistles (heading 92.08);
(s) Arms or other articles of Chapter 93;
(t) Electric garlands of all kinds (heading 94.05); or
(u) Racket strings, tents or other camping goods, or gloves,
mittens and mitts (classified according to their constituent
material).
2.- This Chapter includes articles in which natural or cultured
pearls, precious or semi-precious stones (natural, synthetic or
reconstructed), precious metal or metal clad with precious metal
constitute only minor constituents.
3.- Subject to Note 1 above, parts and accessories which are
suitable for use solely or principally with articles of this Chapter
are to be classified with those articles.
4.- Heading 95.03 does not cover articles which, on account of their
design, shape or constituent material, are identifiable as
intended exclusively for animals, e.g., “pet toys” (classification in
their own appropriate heading)
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
459
Heading Tariff
Code
Unit
for
Duty
Unit
of
Classification
Rate
of
Duty
95.01 9501.00 Wheeled toys designed to
be ridden by children (for
example, tricycles,
scooters, pedal cars);
dolls' carriages.
value 1. kg 22.25%
95.02 9502.00 Dolls representing only
human beings.
value 1. u 22.25%
95.03 9503.00 Other toys; reduced-size
("scale") models and
similar recreational
models, working or not;
puzzles of all kinds.
value 1. u 22.25%
95.04 9504.00 Articles for funfair, table
or parlour games,
including pintables,
billiards, special tables for
casino games and
automatic bowling alley
equipment.
value 1. kg 22.25%
95.05 9505.00 Festive, carnival or other
entertainment articles,
including conjuring tricks
and novelty jokes.
value 1. kg 22.25%
95.06 Articles and equipment
for general physical
exercise, gymnastics,
athletics, other sports
(including table-tennis) or
outdoor games, not
specified or included
elsewhere in this Chapter;
swimming pools and
paddling pools.
9506.00 -Snow-skis and other
snow-ski equipment
value 1. kg 22.25%
-Water-skis, surf-boards,
sailboards and other
water-sport equipment :
value 1. kg 22.25%
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
460
9506.30 -Golf clubs and other golf
equipment
value 1. kg 22.25%
9506.40 -Articles and equipment for
table-tennis
value 1. kg 22.25%
9506.50 -Tennis, badminton or
similar rackets, whether or
not strung
value 1. kg 22.25%
9506.60 -Balls, other than golf balls
and table-tennis balls
value 1. kg 22.25%
9506.70 -Ice skates and roller
skates, including skating
boots with skates attached
value 1. kg 22.25%
95.07 9507.70 Fishing rods, fish-hooks
and other line fishing
tackle; fish landing nets,
butterfly nets and similar
nets; decoy "birds" (other
than those of heading
92.08 or 97.05) and
similar hunting or
shooting requisites.
value 1. kg 22.25%
95.08 9507.80 Roundabouts, swings,
shooting galleries and
other fairground
amusements; travelling
circuses and travelling
menageries; travelling
threatres.
value 1. kg 22.25%
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
461
Chapter 96
Miscellaneous manufactured articles
Notes.
1.- This Chapter does not cover :
(a) Pencils for cosmetic or toilet uses (Chapter 33);
(b) Articles of Chapter 66 (for example, parts of umbrellas or
walking-sticks);
(c) Imitation jewellery (heading 71.17);
(d) Parts of general use, as defined in Note 2 to Section XV, of
base metal (Section XV), or similar goods of plastics
(Chapter 39);
(e) Cutlery or other articles of Chapter 82 with handles or
other parts of carving or moulding materials; heading 96.01
or 96.02 applies, however, to separately presented handles
or other parts of such articles;
(f) Articles of Chapter 90 (for example, spectacle frames
(heading 90.03), mathematical drawing pens (heading
90.17), brushes of a kind specialised for use in dentistry or
for medical, surgical or veterinary purposes (heading
90.18));
(g) Articles of Chapter 91 (for example, clock or watch cases);
(h) Musical instruments or parts or accessories thereof
(Chapter 92);
(ij) Articles of Chapter 93 (arms and parts thereof);
(k) Articles of Chapter 94 (for example, furniture, lamps and
lighting fittings);
(l) Articles of Chapter 95 (toys, games, sports requisites); or
(m) Works of art, collectors' pieces or antiques (Chapter 97).
2.- In heading 96.02 the expression “vegetable or mineral carving
material” means:
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
462
(a) Hard seeds, pips, hulls and nuts and similar vegetable
materials of a kind used for carving (for example, corozo
and dom);
(b) Amber, meerschaum, agglomerated amber and
agglomerated meerschaum, jet and mineral substitutes for
jet.
3.- In heading 96.03 the expression "prepared knots and tufts for
broom or brush making" applies only to unmounted knots and
tufts of animal hair, vegetable fibre or other material, which are
ready for incorporation without division in brooms or brushes, or
which require only such further minor processes as trimming to
shape at the top, to render them ready for such incorporation.
4.- Articles of this Chapter, other than those of headings 96.01 to
96.06 or 96.15, remain classified in the Chapter whether or not
composed wholly or partly of precious metal or metal clad with
precious metal, of natural or cultured pearls, or precious or
semi-precious stones (natural, synthetic or reconstructed).
However, headings 96.01 to 96.06 and 96.15 include articles in
which natural or cultured pearls, precious or semi-precious
stones (natural, synthetic or reconstructed), precious metal or
metal clad with precious metal constitute only minor
constituents.
Heading Tariff
Code
Unit
for
Duty
Unit
of
Classification
Rate
of
Duty
96.01 Worked ivory, bone,
tortoise-shell, horn,
antlers, coral, mother-of-
pearl and other animal
carving material, and
articles of these materials
(including articles
obtained by moulding).
9601.10 -Worked ivory and articles
of ivory
value 1. kg 22.25%
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
463
9601.90 - Other value 1. kg 22.25%
96.02 9602.00 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 35.03) and
articles of unhardened
gelatin.
value 1. kg 22.25%
96.03 Brooms, brushes
(including brushes
constituting parts of
machines, appliances or
vehicles), hand-operated
mechanical floor
sweepers, not motorised,
mops and feather dusters;
prepared knots and tufts
for broom or brush
making; paint pads and
rollers; squeegees (other
than roller squeegees).
9603.10 -Brooms and brushes,
consisting of twigs or other
vegetable materials bound
together, with or without
handles
value 1. u 22.25%
9603.20 -Tooth brushes, shaving
brushes, hair brushes, nail
brushes, eyelash brushes
and other toilet brushes for
use on the person,
including such brushes
constituting parts of
appliances
value 1. u 22.25%
9603.30 -Artists' brushes, writing
brushes and similar
brushes for the application
of cosmetics
value 1. u 22.25%
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
464
9603.40 -Paint, distemper, varnish
or similar brushes (other
than brushes of subheading
No. 9603.30); paint pads
and rollers
value 1. u 22.25%
9603.50 -Other brushes constituting
parts of machines,
appliances or vehicles
value 1. u 22.25%
9603.90 - Other value 1. u 22.25%
96.04 9604.00 Hand sieves and hand
riddles.
value 1. u 22.25%
96.05 9605.00 Travel sets for personal
toilet, sewing or shoe or
clothes cleaning.
value 1. u 22.25%
96.06 9606.00 Buttons, press- fasteners,
snap-fasteners and press-
studs, button moulds and
other parts of these
articles; button blanks.
value 1. kg 22.25%
96.07 9607.00 Slide fasteners and parts
thereof.
value 1. kg 22.25%
96.08 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 No.
96.09.
9608.10 - Ball point pens value 1. u 22.25%
9608.20 -Felt tipped and other
porous-tipped pens and
markers
value 1. u 22.25%
9608.30 -Fountain pens, stylograph
pens and other pens
value 1. u 22.25%
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
465
9608.40 -Propelling or sliding
pencils
value 1. u 22.25%
9608.50 -Sets of articles from two or
more of the foregoing
subheadings
value 1. u 22.25%
9608.60 -Refills for ball point pens,
comprising the ball point
and ink-reservoir
value 1. u 22.25%
9608.90 - Other value 1. u 22.25%
96.09 9609.00 Pencils (other than
pencils of heading No.
96.08), crayons, pencil
leads, pastels, drawing
charcoals, writing or
drawing chalks and
tailors' chalks.
value 1. kg 22.25%
96.10 9610.00 Slates and boards, with
writing or drawing
surfaces, whether or not
framed.
value 1. kg 22.25%
96.11 9611.00 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.
value 1. kg 22.25%
96.12 9612.00 Typewriter or similar
ribbons, inked or
otherwise prepared for
giving impressions,
whether or not on spools
or in cartridges; ink-pads,
whether or not inked,
with or without boxes.
value 1. u 22.25%
96.13 9613.00 Cigarette lighters and
other lighters, whether or
not mechanical or
electrical, and parts
thereof other than flints
and wicks.
value 1. u
2. kg
22.25%
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
466
96.14 9614.00 Smoking pipes (including
pipe bowls) and cigar or
cigarette holders, and
parts thereof.
value 1. u
2. kg
22.25%
96.15 9615.00 Combs, hair-slides and
the like; hairpins, curling
pins, curling grips, hair-
curlers and the like, other
than those of heading No.
85.16, and parts thereof.
value 1. kg 22.25%
96.16 9616.00 Scent sprays and similar
toilet sprays, and mounts
and heads therefor;
powder-puffs and pads for
the application of
cosmetics or toilet
preparations.
value 1. kg 22.25%
96.17 9617.00 Vacuum flasks and other
vacuum vessels, complete
with cases; parts thereof
other than glass inners.
value 1. kg 22.25%
96.18 9618.00 Tailors' dummies and
other lay figures;
automata and other
animated displays used
for shop window dressing.
value 1. kg 22.25%
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
467
Section XXI
WORKS OF ART, COLLECTORS' PIECES AND ANTIQUES
Chapter 97
Works of art, collectors' pieces and antiques
Notes.
1.- This Chapter does not cover :
(a) Unused postage or revenue stamps, postal stationery
(stamped paper) or the like, of heading 49.07;
(b) Theatrical scenery, studio back-cloths or the like, of painted
canvas (heading 59.07) except if they may be classified in
heading 97.06; or
(c) Pearls, natural or cultured, or precious or semi-precious
stones (headings 71.01 to 71.03).
2.- For the purposes of heading 97.02, the expression “original
engravings, prints and lithographs” means impressions
produced directly, in black and white or in colour, of one or of
several plates wholly executed by hand by the artist, irrespective
of the process or of the material employed by him, but not
including any mechanical or photomechanical process.
3.- Heading 97.03 does not apply to mass-produced reproductions
or works of conventional craftsmanship of a commercial
character, even if these articles are designed or created by
artists.
4.- (a) Subject to Notes 1 to 3 above, articles of this Chapter are to
be classified in this Chapter and not in any other Chapter
of the Nomenclature.
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
468
(b) Heading 97.06 does not apply to articles of the preceding
headings of this Chapter.
5.- Frames around paintings, drawings, pastels, collages or similar
decorative plaques, engravings, prints or lithographs are to be
classified with those articles, provided they are of a kind and of a
value normal to those articles. Frames which are not of a kind
or of a value normal to the articles referred to in this Note are to
be classified separately.
Heading Tariff
Code
Unit
for
Duty
Unit
of
Classification
Rate
of
Duty
97.01 Paintings, drawings and
pastels, executed entirely
by hand, other than
drawings of heading No.
49.06 and other than
hand-painted or hand-
decorated manufactured
articles; collages and
similar decorative
plaques.
9701.10 -Paintings, drawings and
pastels
value 1. u 8.50%
9701.90 -Other value 1. kg 8.50%
97.02 9702.00 Original engravings,
prints and lithographs.
value 1. u 8.50%
97.03 9703.00 Original sculptures and
statuary, in any material.
value 1. u 8.50%
97.04 9703.04 Postage or revenue
stamps, stamp-postmarks,
first -day covers, postal
stationery (stamped
paper), and the like, used,
or if unused not of
current or new issue in
the country to which they
are destined.
value 1. kg 0.00%
97.05 9705.00 Collections and
collectors' pieces of
zoological, botanical,
mineralogical,
anatomical, historical,
archaeological,
palaeontological,
ethnographic or
numismatic interest.
value 1. kg 0.00%
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
469
97.06 9706.00 Antiques of an age
exceeding one hundred
years.
value 1. kg 8.50%”
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
470
Schedule 2 Section 14
“SECOND SCHEDULE (Section 3)
EXPORT DUTIES
This Schedule shall not be applicable to goods landed in Bermuda from a
vessel in distress and re-exported subsequently in the same vessel or to
goods taken out of bond under subsections (3) and (4) of section 36 of
the Revenue Act 1898.
Description Goods taken out of bond and exported in packages
intended to accompany persons departing Bermuda.
CPC 3001
Duty Rate 25¢ per l or part of a l, per package
Applicable Commodities Alcohol; arrack; brandy; cordials; gin; pepper-mint water;
whisky; wine; rum or other potable spirits
Description Goods taken out of bond and –
1. Exported as ships' stores; or,
2. exported to a consignee in another country on a bill of
lading; or,
3. otherwise exported,
except for goods exported under the conditions of CPC
3001.
CPC 3002
Duty Rate 12¢ per l
Applicable Commodities Alcohol; arrack; brandy; cordials; gin; malt liquor, cider
and perry in containers having a capacity of 5 litres or less;
pepper-mint water; rum; whisky; other potable spirits; or,
wine
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
471
Description Goods taken out of bond and –
1. Exported as ships' stores; or,
2. exported to a consignee in another country on a bill of
lading; or,
3. otherwise exported,
except for goods exported under the conditions of CPC
3001.
CPC 3003
Duty Rate 0%
Applicable Commodities Rum or any other alcoholic beverages produced or blended
in Bermuda
Description Goods taken out of bond and –
1. Exported as ships' stores; or,
2. exported to a consignee in another country on a bill of
lading; or,
3. otherwise exported,
except for goods exported under the conditions of CPC
3018.
CPC 3004
Duty Rate 10%
Applicable Commodities Tobacco, cigars or cigarettes
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
472
Description Goods transhipped as ships’ stores or otherwise
transhipped.
CPC 3005
Duty Rate 12¢ per l
Applicable Commodities Alcohol; arrack; brandy; cordials; gin; malt liquor; pepper-
mint water; rum; whisky; or, wine
Description Goods transhipped as ships’ stores or otherwise
transhipped.
CPC 3006
Duty Rate 10%
Applicable Commodities Tobacco, cigars or cigarettes
Description Goods (other than restricted goods imported free of duty
within the meaning of subsection (1) of section 89 of the
Revenue Act 1898) which, having been imported into
Bermuda, have had all import duties payable in respect
thereof duly paid.
CPC 3007
Duty Rate 0%
Applicable Commodities All goods
Description Goods manufactured in, or the product of, Bermuda.
CPC 3008
Duty Rate 0%
Applicable Commodities All goods
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
473
Description Goods which, having been imported into Bermuda solely
for the purpose of transhipment, are exported therefrom in
circumstances where no person in, or ordinarily resident
in, Bermuda other than –
1. any bona fide owner of the goods who is themselves in
transit through Bermuda; or
2. the carrier of the goods or any agent of such carrier,
has any financial interest in the goods.
CPC 3009
Duty Rate 0%
Applicable Commodities All goods
Description Goods which, having been permitted, by virtue of any
provision of the Revenue Act, to be imported into Bermuda
under bond that they would be exported within a certain
time are duly exported therefrom; excepting –
goods mentioned in CPC 3001 through CPC 3006
inclusive.
CPC 3010
Duty Rate 0%
Applicable Commodities All goods
Description Goods for ships’ stores or fuel, or aircraft stores’ or fuel;
excepting –
goods mentioned in CPC 3001 through CPC 3006
inclusive.
CPC 3011
Duty Rate 0%
Applicable Commodities All goods
Description Goods which, having been imported into Bermuda, are
found to be defective or unsatisfactory , are exported for
the purpose of being returned to the original consignor or
manufacturer of the goods.
CPC 3012
Duty Rate 0%
Applicable Commodities All goods
Description Goods which, having been landed in Bermuda in error, are
exported.
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
474
CPC 3013
Duty Rate 0%
Applicable Commodities All goods
Description Goods which, having been landed in Bermuda in
emergency, are exported
CPC 3014
Duty Rate 0%
Applicable Commodities All goods
Description Goods having been used bona fide in connection with the
importation of goods into Bermuda, are exported.
CPC 3015
Duty Rate 0%
Applicable Commodities Empty containers, empty barrels, external packaging and
external coverings
Description Goods which have been posted in Bermuda and are not
accompanied by anything other than correspondence.
CPC 3016
Duty Rate 0%
Applicable Commodities Letters and postcards
Description Goods exported from Bermuda, including exportation upon
transhipment; excepting –
goods mentioned in CPC 3001 through CPC 3016
inclusive.
CPC 3017
Duty Rate 10%
Applicable Commodities All goods
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
475
Description Goods taken out of bond and exported in packages
intended to accompany persons departing Bermuda.
CPC 3018
Duty Rate 0% on first 1000 cigarettes or less;
10% on value of cigarettes over initial 1000 cigarettes
Applicable Commodities Cigarettes”
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
476
Schedule 3 Section 15
“FIFTH SCHEDULE (Section 5(1))
END-USE RELIEF
GENERAL PROVISIONS
Authorization
1. (1) A person may apply for authorization to import goods or
take goods out of a bonded warehouse which qualify for end-use relief,
by completing a customs declaration form and by specifying the customs
procedure code relating to the specific end-use to which the goods will be
put.
(2) An application for authorization may be made either at the
time of importation of the goods or their removal from a bonded
warehouse or within twelve months after such importation or removal.
(3) The Collector of Customs may grant such application and
issue an authorization or he may refuse it.
(4) The Collector of Customs shall not issue an authorization
unless he is satisfied that the applicant
(a) can and will satisfy the applicable conditions set out in
the Table of End-Use Reliefs; and
(b) can and will observe the applicable restrictions set out in
the Table of End-Use Reliefs.
Conditions of authorization
2. (1) It shall be a condition of every authorization issued under
paragraph 1(3) that
(a) the goods shall be put to the prescribed end-use relief
claimed;
(b) the holder of the authorization, if required to do so by
the Collector of Customs, shall provide him with
sufficient information to demonstrate that the goods are
or, as the case may be, were, put to the prescribed end-
use claimed; and
(c) the holder shall comply with the conditions and observe
the restrictions of the applicable end-use relief set out in
the Table of End-Use Reliefs.
(2) The Collector of Customs in issuing an authorization may
make it subject to such other conditions as he considers appropriate for
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
477
protecting the revenue, and may in particular impose conditions
requiring the holder to take such measures
(a) as would enable the Collector of Customs to trace the
goods (including conditions as to the marking of goods);
(b) as would enable the Collector of Customs to carry out
any checks which he considers necessary to ensure that
the goods are actually put to the prescribed end-use
claimed.
(3) Every breach of a condition of a prescribed end-use relief
shall be deemed to be an unauthorized disposal within the meaning of
section 13(4).
Transfers between authorized holders of goods of same item
permitted
3 (1) Notwithstanding section 13 (obligation to pay duty upon
diversion), the rate of duty specified in the First Schedule shall not apply
to any transfer of goods between beneficiaries of the same end-use relief
where such transfer is approved by the Collector of Customs.
(2) The holder of an authorization may apply to the Collector of
Customs for approval of a transfer.
(3) The Collector of Customs may approve such an application
or may refuse it.
(4) It shall be a condition of every approval of a transfer that the
transferee shall be bound by all the conditions of the prescribed end-use
relief specified by or under paragraph 2.
(5) The Collector of Customs in granting his approval for a
transfer may make it subject to such other conditions as he considers
appropriate for protecting the revenue.
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
478
TABLE OF END-USE RELIEFS
Description Equipment used in the poultry industry
CPC 4101
Duty Rate 0%
Authorised Beneficiary Commercial poultry producers
Scope of Relief
(Applicable Commodities)
To include equipment and parts such as cages, feeders,
waterers, baskets
Conditions / Restrictions 1. Equipment to be used specifically for the commercial
husbandry of poultry;
2. Goods must be approved by the Director of
Agriculture, Fisheries and Parks; and,
3. “Parts of general use” as defined by Note 2 of Section
XV, in the First Schedule of the Customs Tariff Act,
do not qualify for Relief.
Specific Controls /
Diversion
Description Machinery used in the dairy industry
CPC 4102
Duty Rate 0%
Authorised Beneficiary Dairy producers
Scope of Relief
(Applicable Commodities)
Machinery and parts thereof and equipment to be used in
the dairy industry
Conditions / Restrictions 1. Goods to be used only for the production, processing
or packaging of fresh milk or for the milking of cows
and goats; and,
2. Goods must be approved by the Director of
Agriculture, Fisheries and Parks.
Specific Controls /
Diversion
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
479
Description Commercial fishing equipment
CPC 4103
Duty Rate 0%
Authorised Beneficiary Licensed commercial fishermen
Scope of Relief
(Applicable Commodities)
Commercial fishing equipment, gear and supplies of the
following description: nets, webbing, ropes, floats, weights,
traps and parts, hooks, swivels and lines, winches, power
blocks, water and bilge pumps, fishing boat engines,
alternators, generators, auxiliary generators and parts
thereof, shafts, propellers, rudders and their fittings,
fighting chairs when designed to be attached to a boat,
lubrication oils for marine engines when purchased in
bulk, electrical and electronic apparatus or equipment
including echo and sonar used for sounding or locating
shoals of fish.
Machinery for the production of ice for use in the fishing
industry.
Conditions / Restrictions 1. Relief on specified goods when imported by or on
behalf of commercial fishermen licensed under the
Fisheries Regulations 1972; and,
2. Goods must be approved by the Director of
Agriculture, Fisheries and Parks.
Specific Controls /
Diversion
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
480
Description Aqua culture equipment
CPC 4104
Duty Rate 0%
Authorised Beneficiary Registered Aqua culturists
Scope of Relief
(Applicable Commodities)
Aqua culture equipment, and parts for the fabrication and
maintenance of aqua culture equipment (e.g. tanks, cages,
rafts, ropes and moorings, plumbing, thermoregulation,
feeding and lighting systems, filters, pumps and water
purifiers, laboratory equipment and supplies, chemicals,
nutrients, antibiotics, fungicides and other medicines, food
and fertilizer, culture animals and plants, boat engines,
motors and equipment for tending cages, rafts and the like)
Conditions / Restrictions 1. Goods to be used only for commercial aqua culture;
2. Goods must be approved by the Director of
Agriculture, Fisheries and Parks; and,
3. Importers of products must be registered aqua
culturists with the Ministry of Agriculture and
Fisheries.
Specific Controls /
Diversion
Description Aircraft (equipment, engines and parts )
CPC 4105
Duty Rate 0%
Authorised Beneficiary All importers
Scope of Relief
(Applicable Commodities)
Aircraft and all equipment, engines and parts thereof
Conditions / Restrictions Aircraft and all equipment, engines and parts to the
satisfaction of the Collector of Customs, must form part of
or are to be used for the repairing or maintaining of
aircraft engaged in the carriage of cargo or passengers to
and from places outside Bermuda.
Specific Controls /
Diversion
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
481
Description Aircraft lubricants
CPC 4106
Duty Rate 0%
Authorised Beneficiary Aviation industry
Scope of Relief
(Applicable Commodities)
Aircraft lubricants
Conditions / Restrictions Relief limited to goods that are used in aircraft employed in
commercial service to and from Bermuda, or calling to and
from Bermuda, or employed in international experimental
flight.
Specific Controls /
Diversion
Description Aircraft equipment
CPC 4107
Duty Rate 0%
Authorised Beneficiary Aviation industry
Scope of Relief
(Applicable Commodities)
Equipment which constitutes part of the equipment of
aircraft in flight
Conditions / Restrictions The goods being imported must belong to the owners of
aircraft regularly trading to Bermuda.
Specific Controls /
Diversion
Description Books and blank forms for use in connection with freight
and passenger business
CPC 4108
Duty Rate 0%
Authorised Beneficiary Aviation industry and shipping lines
Scope of Relief
(Applicable Commodities)
Books and forms in blank.
Conditions / Restrictions Books and forms in blank for use only in connection with
the freight and passenger business of airlines and shipping
lines trading regularly to Bermuda.
Specific Controls /
Diversion
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
482
Description Equipment used in operating and maintaining Bermuda
Airport
CPC 4109
Duty Rate 0%
Authorised Beneficiary All Importers
Scope of Relief
(Applicable Commodities)
Navigational, radar, radio or communication equipment;
meteorological equipment; runway sweepers and runway
lighting equipment; generators, and any other specialised
tools, spares or other equipment
Conditions / Restrictions Goods must be used in the operation and maintenance of
the Bermuda Airport and approved by the Minister
responsible for Transport.
Specific Controls /
Diversion
Description School equipment, stationary and educational supplies
CPC 4110
Duty Rate 0%
Authorised Beneficiary Ministry of Education or accredited school
Scope of Relief
(Applicable Commodities)
Classroom and office stationery; art equipment and
supplies; sports, physical education and recreational
equipment; audio equipment (excluding Karaoke systems)
and accessories; visual equipment and accessories;
computer equipment, parts and accessories; musical
instruments; teaching aids; classroom furniture and
equipment (including equipment for home economics);
office furniture and equipment.
Conditions / Restrictions 1. Goods must be for bona fide use in an accredited
school or the Ministry of Education Headquarters;
2. Goods must be certified by the Chief Education
Officer; and,
3. Goods must be imported by, or on behalf of, the
Ministry of Education or school accredited by the
Chief Educational Officer.
Specific Controls /
Diversion
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
483
Description Hospital Equipment – Goods given or bequeathed
CPC 4111
Duty Rate 0%
Authorised Beneficiary Bermuda Hospitals Board
Scope of Relief
(Applicable Commodities)
Hospital equipment, accessories and spare parts thereof
Conditions / Restrictions 1. Goods must be used solely for the purposes of the
hospital;
2. To qualify for the relief, the articles imported must
have been given, bequeathed or purchased for the
hospital with funds from the Endowment and
Donation Fund of the Bermuda Hospitals Board; and,
3. Goods must be approved by the Chief Medical Officer.
Specific Controls /
Diversion
Description Insecticides
CPC 4112
Duty Rate 0%
Authorised Beneficiary All importers
Scope of Relief
(Applicable Commodities)
Insecticides, poisons or apparatus for the destruction of
insects, rodents or vermin
Conditions / Restrictions Goods must be approved by the Chief Medical Officer.
Specific Controls /
Diversion
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
484
Description Goods imported for use by the British Red Cross
CPC 4113
Duty Rate 0%
Authorised Beneficiary British Red Cross
Scope of Relief
(Applicable Commodities)
Materials, articles and goods
Conditions / Restrictions 1. Goods must be imported by and be used exclusively
by the Bermuda Branch of the British Red Cross;
and,
2. Goods must be approved by the Chief Medical Officer.
Specific Controls /
Diversion
Description Goods imported for use by the Bermuda Society for the
Blind
CPC 4114
Duty Rate 0%
Authorised Beneficiary Bermuda Society for the Blind
Scope of Relief
(Applicable Commodities)
Materials, articles and goods
Conditions / Restrictions 1. Goods must be imported by and be used exclusively
by the Bermuda Society of the Blind; and,
2. Goods must be approved by the Chief Medical Officer.
Specific Controls /
Diversion
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
485
Description Goods imported for use by the Bermuda Tuberculosis
Association
CPC 4115
Duty Rate 0%
Authorised Beneficiary Bermuda Tuberculosis Association
Scope of Relief
(Applicable Commodities)
Medical, therapeutic and X-ray equipment
Conditions / Restrictions 1. Goods must be imported by the Bermuda
Tuberculosis Association and used in connection with
the work of the Association; and,
2. Goods must be approved by the Chief Medical Officer.
Specific Controls /
Diversion
Description Equipment and supplies imported by the Patients
Assistance League and Services (“PALS”)
CPC 4116
Duty Rate 0%
Authorised Beneficiary PALS
Scope of Relief
(Applicable Commodities)
Equipment and supplies
Conditions / Restrictions 1. Goods must be imported by and be used exclusively
in the work of PALS; and,
2. Goods must be approved by the Chief Medical Officer.
Specific Controls /
Diversion
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
486
Description Diabetic equipment
CPC 4117
Duty Rate 0%
Authorised Beneficiary Bermuda Diabetic Association
Scope of Relief
(Applicable Commodities)
Diabetic equipment
Conditions / Restrictions 1. Goods must be imported by and be used exclusively
in the work of the Bermuda Diabetic Association; and,
2. Goods must be approved by the Chief Medical Officer.
Specific Controls /
Diversion
Description Preventive Dental Programme
CPC 4118
Duty Rate 0%
Authorised Beneficiary The Department of Health
Scope of Relief
(Applicable Commodities)
Pharmaceutical supplies
Conditions / Restrictions 1. Goods are for use only in the Preventive Dental
Programme; and,
2. Goods must be approved by the Chief Medical Officer.
Specific Controls /
Diversion
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
487
Description Vessels (articles and parts)
CPC 4119
Duty Rate 0%
Authorised Beneficiary Government; commercial and charter fishermen; or
persons engaged in scientific research
Scope of Relief
(Applicable Commodities)
Vessels and articles and parts of vessels
Conditions / Restrictions The vessels must be –
1. owned and operated by Government; or,
2. for commercial fishing or scientific research (or for
hire or reward for these uses) to the satisfaction of the
Director of Agriculture and Fisheries.
Specific Controls /
Diversion
Description Navigational markers
CPC 4120
Duty Rate 0%
Authorised Beneficiary Government
Scope of Relief
(Applicable Commodities)
Sea buoys, beacons and lighting equipment for same,
batteries and ships’ chains
Conditions / Restrictions Goods must be imported by a Government Department for
use in marking navigational channels.
Specific Controls /
Diversion
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
488
Description Radios and radio telephones for vessels
CPC 4121
Duty Rate 0%
Authorised Beneficiary All importers
Scope of Relief
(Applicable Commodities)
Radios and radio telephones being transmitting and
receiving sets
Conditions / Restrictions 1. Sets must be for installation on vessels; and,
2. Sets must conform to a pattern approved by the
Telecommunications Officer.
Specific Controls /
Diversion
Description Equipment for the production of fresh water
CPC 4122
Duty Rate 0%
Authorised Beneficiary All importers
Scope of Relief
(Applicable Commodities)
Apparatus and mechanical equipment
Conditions / Restrictions 1. Goods must be used solely for the production of fresh
water or for the recycling of fresh water; and,
2. Goods must be certified by the Permanent Secretary
of Works and Engineering.
Specific Controls /
Diversion
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
489
Description Apparatus and equipment for waste treatment
CPC 4123
Duty Rate 0%
Authorised Beneficiary All importers
Scope of Relief
(Applicable Commodities)
Apparatus and mechanical equipment including specially
designed parts
Conditions / Restrictions 1. Goods to be used solely in the separation, treatment
or disposal of waste; the collection or utilization of
heat derived from waste; the collection or utilization
of energy derived from waste heat; and,
2. Goods must be certified by the Permanent Secretary
of Works and Engineering.
Specific Controls /
Diversion
Description Department of Tourism (prizes)
CPC 4124
Duty Rate 0%
Authorised Beneficiary Department of Tourism
Scope of Relief
(Applicable Commodities)
Prizes
Conditions / Restrictions Goods must be certified by the Director of Tourism as
prizes appropriated for sports and other events under the
auspices of the Department of Tourism.
Specific Controls /
Diversion
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
490
Description Goods for the use of the Governor
CPC 4125
Duty Rate 0%
Authorised Beneficiary The Governor
Scope of Relief
(Applicable Commodities)
All items (including consumables)
Conditions / Restrictions Goods to be imported or taken from bond by or for the use
of the Governor or the Governor’s family.
Specific Controls /
Diversion
Description Goods for the use of the Deputy Governor
CPC 4126
Duty Rate 0%
Authorised Beneficiary The Deputy Governor
Scope of Relief
(Applicable Commodities)
Consumable goods
Conditions / Restrictions Consumable goods to be imported or taken from bond by
or for the use of the use of a person performing the
functions of the office of Governor by virtue of Section 18
or Section 19 of the Constitution for use by him during the
period that he is performing those functions provided that
any such goods which are not expended at the time he
ceases to perform those functions shall be at the rate of
duty then applicable.
Specific Controls /
Diversion
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
491
Description Goods imported in connection with the U.N. Special Fund
and Commonwealth Fund for Technical Co-operation
project
CPC 4127
Duty Rate 0%
Authorised Beneficiary Projects arranged with either of the Funds; foreign officers
of either of the Funds
Scope of Relief
(Applicable Commodities)
1. Equipment and supplies
2. Household effects
Conditions / Restrictions 1. Equipment and supplies must be certified by the
Secretary to the Cabinet as imported in connection
with a project arranged with one of those Funds.
2. Household effects of foreign officers, of one of those
Funds, who are assigned to a project.
Specific Controls /
Diversion
Description Documents, exhibits and equipment relating to arbitration
proceedings in Bermuda
CPC 4128
Duty Rate 0%
Authorised Beneficiary All importers
Scope of Relief
(Applicable Commodities)
Documents; exhibits; or equipment
Conditions / Restrictions Goods must be used exclusively in the conduct of
particular arbitration proceedings in Bermuda or any
appeal or other court proceedings in Bermuda in relation
to any such arbitration hearings.
Specific Controls /
Diversion
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
492
Description Electric cable, electric machinery and apparatus for
telegraphic communication overseas
CPC 4129
Duty Rate 0%
Authorised Beneficiary All Importers
Scope of Relief
(Applicable Commodities)
Electric cable; electric machinery and apparatus
Conditions / Restrictions Subject to a contract with the Bermuda Government with a
view to establishing and maintaining overseas telegraphic
communications.
Specific Controls /
Diversion
Description Electric generating equipment imported by the Bermuda
Electric Light Company Ltd. (“BELCO”)
CPC 4130
Duty Rate 0%
Authorised Beneficiary BELCO
Scope of Relief
(Applicable Commodities)
Electric generating and waste heat recovery equipment and
parts
Conditions / Restrictions Goods must be imported by and for the use of BELCO.
Specific Controls /
Diversion
Description Goods imported to establish or maintain sewage system
CPC 4131
Duty Rate 0%
Authorised Beneficiary Corporation of Hamilton or Corporation of St. George’s
Scope of Relief
(Applicable Commodities)
Sewage equipment and goods imported to establish or
maintain a sewage system
Conditions / Restrictions Goods must be imported by and for the use of either the
Corporation of Hamilton or Corporation of St. George’s for
the purpose of establishing or maintaining a sewage
system.
Specific Controls /
Diversion
Description Goods imported by Bermuda National Trust
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
493
CPC 4132
Duty Rate 0%
Authorised Beneficiary Bermuda National Trust
Scope of Relief
(Applicable Commodities)
Any goods used for display
Conditions / Restrictions Goods must be imported by the Bermuda National Trust
for display in a museum of the Trust or in a historical
house owned and operated by the Trust and open to the
public.
Specific Controls /
Diversion
Description Information material
CPC 4133
Duty Rate 0%
Authorised Beneficiary Bermuda Government
Scope of Relief
(Applicable Commodities)
Films, tapes or documents
Conditions / Restrictions Goods must be imported by a Government Department.
Specific Controls /
Diversion
Description Matrices for printing purposes
CPC 4134
Duty Rate 0%
Authorised Beneficiary All importers
Scope of Relief
(Applicable Commodities)
Matrices if made of nonmetallic material and illustrations
thereof
Conditions / Restrictions Matrices must be used for printing purposes.
Specific Controls /
Diversion
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
494
Description Goods for Meals on Wheels Society of Bermuda
CPC 4135
Duty Rate 0%
Authorised Beneficiary Meals on Wheels Society of Bermuda
Scope of Relief
(Applicable Commodities)
Items of equipment, furnishing or supplies
Conditions / Restrictions Goods must be imported by, or for, and be used exclusively
in the work of the Meals on Wheels Society of Bermuda
and includes items for equipping, furnishing or
maintaining the Society’s office, kitchen or storeroom.
Specific Controls /
Diversion
Description Artwork for public exhibition
CPC 4136
Duty Rate 0%
Authorised Beneficiary Registered charitable organizations or Bermuda
Government
Scope of Relief
(Applicable Commodities)
Artwork
Conditions / Restrictions Artwork must be imported by or for either the Government
or a charitable organization registered in accordance with
Section 4 of the Charities Act 1978 for public exhibition.
Specific Controls /
Diversion
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
495
Description Material used in the construction of the National Sports
Centre
CPC 4137
Duty Rate 0%
Authorised Beneficiary All importers
Scope of Relief
(Applicable Commodities)
All construction material, building supplies, finishing
materials used in construction; and equipment
Conditions / Restrictions All construction material, building supplies, finishing
materials must be used in the construction of the National
Sports Centre; and the equipment must be that which is
initially required to make the National Sports Centre
operational.
Specific Controls /
Diversion
Description Telecommunication equipment
CPC 4138
Duty Rate 0%
Authorised Beneficiary Amateur radio operators licensed under Section 9 of the
Telecommunications Act 1986
Scope of Relief
(Applicable Commodities)
Telecommunication equipment, that is to say transmitters,
receivers and specialized antennae
Conditions / Restrictions 1. Excludes parts thereof; and,
2. Equipment must be of a pattern approved by the
Telecommunications Officer.
Specific Controls /
Diversion
In the event of sale or disposal of such equipment to a
person other than a licensed radio amateur, treble the duty
ordinarily payable must be paid before such disposal.
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
496
Description Goods imported by the Bermuda Zoological Society
CPC 4139
Duty Rate 0%
Authorised Beneficiary Bermuda Zoological Society
Scope of Relief
(Applicable Commodities)
Goods for the development of displays; and feed for
animals
Conditions / Restrictions Goods must be imported by or for the Bermuda Zoological
Society for use in –
1. the development of displays; or,
2. feeding of animals,
in the Society’s Aquarium, Museum and Zoo.
Specific Controls /
Diversion
Description Youth organizations and St. John’s Ambulance Brigade
(uniforms and equipment)
CPC 4140
Duty Rate 0%
Authorised Beneficiary St. John’s Ambulance Brigade, Boy Scouts, Sea Cadets,
Sea Scouts, Wolf Cubs, Girl Guides and Brownies, The Life
Saving Guards, The Life Saving Sunbeams, The Life Saving
Scouts, The Life Saving Chums, and similar organizations
Scope of Relief
(Applicable Commodities)
Articles of uniform or equipment
Conditions / Restrictions Goods must be imported by and used in the specified
organizations.
Specific Controls /
Diversion
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
497
Description Community service vehicle
CPC 4141
Duty Rate 0%
Authorised Beneficiary All importers
Scope of Relief
(Applicable Commodities)
Vehicles
Conditions / Restrictions Any community service vehicle as defined in section 2 (1) of
the Motor Car Act 1951 of a kind described in section 60 of
that Act.
Specific Controls /
Diversion
Description Fire engines and fire fighting equipment
CPC 4142
Duty Rate 0%
Authorised Beneficiary Bermuda Government or municipal fire-fighting services
Scope of Relief
(Applicable Commodities)
Fire engines, other fire fighting equipment and fire-fighting
supplies
Conditions / Restrictions Goods must be imported by the Bermuda Government or a
municipal fire-fighting service for use in figh ting fires.
Specific Controls /
Diversion
Description Stained glass windows
CPC 4143
Duty Rate 0%
Authorised Beneficiary Churches or schools
Scope of Relief
(Applicable Commodities)
Stained glass windows
Conditions / Restrictions Goods must be for use in churches or schools.
Specific Controls /
Diversion
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
498
Description Organs and accessories
CPC 4144
Duty Rate 0%
Authorised Beneficiary Churches or schools
Scope of Relief
(Applicable Commodities)
Organs and accessories
Conditions / Restrictions Goods must be for use in churches or schools.
Specific Controls /
Diversion
Description Church bells
CPC 4145
Duty Rate 0%
Authorised Beneficiary Churches
Scope of Relief
(Applicable Commodities)
Bells, whether electric or not
Conditions / Restrictions Goods must be for use in churches.
Specific Controls /
Diversion
Description Extracts, essences or concentrates
CPC 4146
Duty Rate 0%
Authorised Beneficiary Local manufacturers of soft drinks and ice cream
Scope of Relief
(Applicable Commodities)
Extracts, essences or concentrates
Conditions / Restrictions Goods must be used in the local commercial manufacture
of soft drinks and ice cream.
Specific Controls /
Diversion
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
499
Description Other refractory substances
CPC 4147
Duty Rate 0%
Authorised Beneficiary All importers
Scope of Relief
(Applicable Commodities)
Refractory substances
Conditions / Restrictions Goods must be used for the local production of glass wares
and clay wares.
Specific Controls /
Diversion
Description Resins and chemicals
CPC 4148
Duty Rate 5%
Authorised Beneficiary Paint manufacturing companies
Scope of Relief
(Applicable Commodities)
Resins and chemicals of a kind used in manufacturing of
paints and varnishes, in bulk not put up for retail sale
Conditions / Restrictions Goods must be used in the local commercial manufacture
of paints and varnishes.
Specific Controls /
Diversion
Description Media for public broadcasting
CPC 4149
Duty Rate 5%
Authorised Beneficiary Public broadcasting services licensed under the
Telecommunications Act 1986
Scope of Relief
(Applicable Commodities)
Pre-recorded video tapes, films and audio tapes
Conditions / Restrictions Goods must be used exclusively for public broadcast by
public broadcasting services.
Specific Controls /
Diversion
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
500
Description Goods used by the printing industry
CPC 4150
Duty Rate 15%
Authorised Beneficiary Commercial printers
Scope of Relief
(Applicable Commodities)
Printing dampening equipment solution, graphic arts film
and graphic arts proofing material, graphic arts
photographic chemistry fixers and developers, plate
finisher and developer, blanket and roller wash and other
chemicals
Conditions / Restrictions Goods must be used exclusively by the local printing
industry.
Specific Controls /
Diversion
Description Plastic articles for the conveyance or packing of goods
manufactured in Bermuda
CPC 4151
Duty Rate 15%
Authorised Beneficiary All manufacturers
Scope of Relief
(Applicable Commodities)
Articles for the conveyance or packing of goods, of plastics;
stoppers, lids, caps and other closures, of plastics
Conditions / Restrictions Goods must be used exclusively for the conveyance or
packing of goods manufactured in Bermuda.
Specific Controls /
Diversion
Description Paper for use in the printing industry
CPC 4152
Duty Rate 0%
Authorised Beneficiary Commercial printers
Scope of Relief
(Applicable Commodities)
Paper, excluding newsprint of Heading 48.01 of the First
Schedule to the Customs Tariff Act
Conditions / Restrictions Paper to be used exclusively by the local commercial
printing industry for printing purposes.
Specific Controls /
Diversion
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
501
Description Paper packing containers for the packaging of products
grown or manufactured in Bermuda
CPC 4153
Duty Rate 0%
Authorised Beneficiary All importers
Scope of Relief
(Applicable Commodities)
Cartons, boxes, cases, bags, and other packing containers
of paper, paperboard, cellulose wadding or webs of
cellulose fibres
Conditions / Restrictions Goods must be used for packaging products grown or
manufactured in Bermuda.
Specific Controls /
Diversion
Description Aluminium cans
CPC 4154
Duty Rate 15%
Authorised Beneficiary Local drinks businesses
Scope of Relief
(Applicable Commodities)
Aluminum cans
Conditions / Restrictions Goods to be used exclusively by the local commercial
drinks industry.
Specific Controls /
Diversion
Description Articles to facilitate the loading and discharging of cargo
and passengers
CPC 4155
Duty Rate 10%
Authorised Beneficiary All importers
Scope of Relief
(Applicable Commodities)
Apparatus, mechanical plant and aircraft catering
equipment, including material for repairs thereto
Conditions / Restrictions Goods must be used to facilitate the loading and
discharging of cargo and passengers on or from aircraft or
ships within a customs area or other place approved by the
Collector of Customs.
Specific Controls /
Diversion
Description Portable computers, parts and accessories
CPC 4156
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
502
Duty Rate 5%
Authorised Beneficiary Schools with programs certified by the Chief Education
Officer
Scope of Relief
(Applicable Commodities)
Portable computers, parts and accessories
Conditions / Restrictions Goods must be used exclusively by registered full-time
students under school programs certified by the Chief
Education Officer.
Specific Controls /
Diversion
Description Specialised equipment for the physically disabled
CPC 4157
Duty Rate 0%
Authorised Beneficiary All importers
Scope of Relief
(Applicable Commodities)
Specialized equipment designed to permit physically
disabled persons to be transported by or operate motor
vehicles
Conditions / Restrictions Equipment must be used exclusively to permit physically
disabled persons to be transported by, or to operate motor
vehicles.
Specific Controls /
Diversion
Description Taxis
CPC 4158
Duty Rate 10%
Authorised Beneficiary All importers
Scope of Relief
(Applicable Commodities)
Motor vehicles
Conditions / Restrictions Vehicles must be registered as taxis with the Transport
Control Department.
Specific Controls /
Diversion
Description Taxis fitted with ramps for invalid chairs
CPC 4159
Duty Rate 0%
Authorised Beneficiary All importers
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
503
Scope of Relief
(Applicable Commodities)
Motor vehicles
Conditions / Restrictions Vehicles must be registered as taxis with the Transport
Control Department and fitted with ramps for invalid
chairs.
Specific Controls /
Diversion
Description Vessels for commercial tours or commercial sport diving
purposes
CPC 4160
Duty Rate 10%
Authorised Beneficiary Commercial tour operators or commercial sport diving
operators
Scope of Relief
(Applicable Commodities)
Vessels
Conditions / Restrictions Vessels must be for hire or reward and –
1. licensed under Section 4 of the Marine Board (Island
Boats) Regulations 1965; and,
2. used exclusively for commercial tours or commercial
sport diving.
Specific Controls /
Diversion
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
504
Description Goods for exhibitions or auction
CPC 4161
Duty Rate 0%
Authorised Beneficiary All importers
Scope of Relief
(Applicable Commodities)
All goods
Conditions / Restrictions Goods must be imported –
1. with the consent of and under conditions laid down
by the Collector of Customs; and,
2. either for the purpose of display at exhibitions or
being offered for sale at auctions.
Specific Controls /
Diversion
Security in such form as the Collector of Customs may
require to ensure that, in the event of such goods being
sold, lost or otherwise disposed of locally, the duty
ordinarily payable on similar goods at the time of sale, loss
or other disposal will be paid.
Description Films
CPC 4162
Duty Rate 0%
Authorised Beneficiary All importers
Scope of Relief
(Applicable Commodities)
Films
Conditions / Restrictions Goods must be of an educational nature and not intended
for commercial exhibition.
Specific Controls /
Diversion
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
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Description Renal dialysis
CPC 4163
Duty Rate 0%
Authorised Beneficiary All importers
Scope of Relief
(Applicable Commodities)
Renal dialysis equipment and food supplements
Conditions / Restrictions Goods must be approved by the Chief Medical Officer.
Specific Controls /
Diversion
Description Aircraft tools, instructional films
CPC 4164
Duty Rate 0%
Authorised Beneficiary Owners of aircraft
Scope of Relief
(Applicable Commodities)
Tools, equipment and instructional films
Conditions / Restrictions Goods must be used exclusively for the mechanical
servicing of aircraft which regularly trade to Bermuda.
Specific Controls /
Diversion
Security must be given to the satisfaction of the Collector
of Customs that in the event of local sale or disposal the
duty ordinarily payable will be paid thereon.
Description Bullion, for investment
CPC 4165
Duty Rate 0%
Authorised Beneficiary All importers
Scope of Relief
(Applicable Commodities)
Gold or silver bullion, gold, silver or platinum bars, ingots
or coins and any other precious metal
Conditions / Restrictions Goods must be imported for investment purposes provided
they are held by a Bank licensed under the Banks and
Deposit Companies Act 1999.
Specific Controls /
Diversion
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
506
Description Rubber plates, sheets or strips
CPC 4166
Duty Rate 0%
Authorised Beneficiary All importers
Scope of Relief
(Applicable Commodities)
Natural or synthetic rubber in plates, sheets or strip, of
Chapter 40 of the First Schedule to the Customs Tariff Act
Conditions / Restrictions Goods must be used in the repair of footwear.
Specific Controls /
Diversion
Description TeleBermuda International Ltd.
CPC 4167
Duty Rate 0%
Authorised Beneficiary TeleBermuda International Ltd.
Scope of Relief
(Applicable Commodities)
Telecommunications equipment, apparatus and machinery
Conditions / Restrictions All telecommunications equipment, apparatus and
machinery required for use by TeleBermuda International
Ltd. (“the Company”) in the renewal, provision, operation,
repair or extension of the Company's telecommunications
installations, subject to the following proviso-
no exemption is granted in the case of any item to be
installed on premises not owned by the Company
(unless a waiver is granted by the Minister of Finance
in consultation with the Minister responsible for
Telecommunications).
Specific Controls /
Diversion
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
507
Description Fittings for vessels for commercial tours or commercial
sport diving purposes
CPC 4168
Duty Rate 22.25%
Authorised Beneficiary Commercial tour operators or commercial sport diving
operators
Scope of Relief
(Applicable Commodities)
Goods intended to be fitted to vessels
Conditions / Restrictions Fittings must be for installation on vessels that are for hire
or reward and –
1. licensed under Section 4 of the Marine Board (Island
Boats) Regulations 1965; and,
2. used exclusively for commercial tours or commercial
sport diving.
Specific Controls /
Diversion”
Description Gas Oils (Diesel)
CPC 4701
Duty Rate 23¢ per l
Authorised Beneficiary Bermuda Hospitals Board
Scope of Relief
(Applicable Commodities)
Gas oils (Diesel)
Conditions / Restrictions Product must be used exclusively by the Bermuda
Hospitals Board.
Specific Controls /
Diversion
Description Gas Oils (Diesel)
CPC 4702
Duty Rate 9.5¢ per l
Authorised Beneficiary Hotels licensed under the Hotel (License and Control) Act
1969
Scope of Relief
(Applicable Commodities)
Gas oils (Diesel)
Conditions / Restrictions Product must be used exclusively by licensed hotels.
Specific Controls /
Diversion
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
508
Description Gas Oils (Diesel)
CPC 4703
Duty Rate 9.5¢ per l
Authorised Beneficiary Bermuda Electric Light Company Ltd. (“BELCO”)
Scope of Relief
(Applicable Commodities)
Gas oils (Diesel)
Conditions / Restrictions Product must be used exclusively by BELCO.
Specific Controls /
Diversion
Description Fuel oils
CPC 4704
Duty Rate 9.5¢ per l
Authorised Beneficiary Hotels licensed under the Hotel (License and Control) Act
1969
Scope of Relief
(Applicable Commodities)
Fuel oils
Conditions / Restrictions Product must be used exclusively by licensed hotels.
Specific Controls /
Diversion
Description Fuel oils
CPC 4705
Duty Rate 9.5¢ per l
Authorised Beneficiary Bermuda Electric Light Company Ltd. (“BELCO”)
Scope of Relief
(Applicable Commodities)
Fuel oils
Conditions / Restrictions Product must be used exclusively by BELCO.
Specific Controls /
Diversion
”
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
509
Schedule 4 Section 16
“SIXTH SCHEDULE (Section 5(2))
TEMPORARY IMPORTATION RELIEF
GENERAL PROVISION
Authorization of temporary importation relief
1. (1) A person may apply for authorization to import goods which
qualify for temporary importation relief, by completing a customs
declaration form and by specifying the customs procedure code relating
to the specific temporary importation relief.
(2) The Collector of Customs may grant an application and
issue an authorization or he may refuse it, but he shall not issue an
authorization unless he is satisfied that the goods
(a) are intended for re-exportation within a given time;
(b) would not have undergone any change (except for
normal depreciation and use) while in Bermuda; and
(c) would be identifiable and traceable after their
importation to ensure their exportation.
(3) It shall be a condition of every authorization that the holder
shall comply with the conditions and observe the restrictions applicable
to the goods set out in the Table of Temporary Importation Reliefs.
Standing authorization
2. The Collector of Customs may issue standing authorizations that
permit the temporary importation of commercial passenger aircraft,
cargo ships and cargo containers without the need to apply for and
receive authorization for every importation, and may impose such
conditions on the standing authorization as he considers appropriate for
protecting the revenue (including conditions enabling the Collector to
identify and trace the goods after their importation and to establish that
they have been re-exported).
Time limit for re-exportation
3. Except where otherwise provided in the Table of Temporary
Importation Reliefs, the maximum period of time for which temporary
importation relief may be granted shall be 6 months or such longer
period as the Collector of Customs may in any particular case specify.
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
510
Export
4. The importer may discharge his responsibility for the re-
exportation of goods for which temporary importation relief has been
granted under this Schedule by providing evidence of re-exportation in
the form of a customs export declaration.
Security
5. The Collector of Customs may, as a condition of authorization of
temporary importation relief, require such security as he considers
necessary for protecting the revenue.
TABLE OF TEMPORARY IMPORTATION RELIEFS
Description Aircraft (equipment, engines and parts) – experimental or
scientific
CPC 5001
Authorised Beneficiary All importers
Scope of Relief
(Applicable Commodities)
Aircraft and all equipment, engines and parts thereof
Conditions / Restrictions Aircraft and all equipment, engines and parts thereof, to
the satisfaction of the Collector of Customs, must form
part of or are to be used for the repairing or maintaining of
aircraft on experimental or scientific flights.
Specific Controls /
Diversion
Description Aircraft (equipment, engines and parts) – non-residents
CPC 5002
Authorised Beneficiary All importers
Scope of Relief
(Applicable Commodities)
Aircraft and all equipment, engines and parts thereof
Conditions / Restrictions Aircraft and all equipment, engines and parts thereof, to
the satisfaction of the Collector of Customs, must form
part of or are to be used for the repairing or maintaining of
aircraft imported into Bermuda by and for the use of
persons not ordinarily resident in Bermuda and who
intend to remain in Bermuda for a period not exceeding six
months.
Specific Controls /
Diversion
Goods must be exported within six months of date of
importation or such longer period as the Collector of
Customs may in writing permit.
Description Medical equipment and medical instruments
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
511
CPC 5003
Authorised Beneficiary Visiting consultant member of the medical staff of the
hospitals
Scope of Relief
(Applicable Commodities)
Instruments and equipment
Conditions / Restrictions Goods must be used exclusively by visiting consultants and
must be exported on the conclusion of the visit.
Specific Controls /
Diversion
Description Vessels (articles and parts) – passengers and cargo
CPC 5004
Authorised Beneficiary Shipping lines
Scope of Relief
(Applicable Commodities)
Vessels (articles and parts)
Conditions / Restrictions Vessels and articles and parts, whether or not attached to
vessels, which form or are to form part of vessels involved
in the carriage of passengers and cargo to and from places
outside Bermuda.
Specific Controls /
Diversion
Description Vessels (articles and parts) – non-residents
CPC 5005
Authorised Beneficiary 1. Persons not ordinarily resident in Bermuda and not
intending to stay in Bermuda for longer than 6
months.
2. Persons whose main or permanent residence is
outside Bermuda but, without being gainfully
employed in Bermuda, maintain a residence in
Bermuda.
Scope of Relief
(Applicable Commodities)
Vessels (articles and parts)
Conditions / Restrictions Vessels and articles and parts, whether or not attached to
vessels, which form or are to form part of vessels.
Specific Controls /
Diversion
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
512
Description Vessels (articles and parts) – class racing
CPC 5006
Authorised Beneficiary Visiting yachtsmen not ordinarily resident in Bermuda
Scope of Relief
(Applicable Commodities)
Vessels (articles and parts)
Conditions / Restrictions Vessels and articles and parts, whether or not attached to
vessels, which form or are to form part of vessels which are
class racing boats competing in a race at or off the
Bermuda recognized by the Minister of Finance.
Specific Controls /
Diversion
An undertaking must be given to the satisfaction of the
Collector of Customs that the goods must be exported
within one month of the end of the race or such greater
time as the Collector of Customs may specify.
Description Photographic goods and equipment (Department of
Tourism)
CPC 5007
Authorised Beneficiary All importers
Scope of Relief
(Applicable Commodities)
Photographic goods and equipment
Conditions / Restrictions 1. Goods must be imported under the auspices of the
Department of Tourism and used for work which
publicizes Bermuda in other countries; and,
2. Goods must be certified by the Director of Tourism.
Specific Controls /
Diversion
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
513
Description Sails
CPC 5008
Authorised Beneficiary Visiting yachtsmen
Scope of Relief
(Applicable Commodities)
Sails
Conditions / Restrictions Goods must be –
1. Imported by or for visiting yachtsmen;
2. certified by the Director of Tourism; and,
3. for competition in races at or off Bermuda under the
auspices of the Department of Tourism.
Specific Controls /
Diversion
Description Convention or conference goods
CPC 5009
Authorised Beneficiary All importers
Scope of Relief
(Applicable Commodities)
Goods for use in connection with the holding of a
convention or conference
Conditions / Restrictions 1. Delegates attending convention or conference must be
from outside Bermuda;
2. Goods must be certified by the Director of Tourism;
and,
3. Convention or conference must be approved by
Director of Tourism.
Specific Controls /
Diversion
An undertaking must be given to the satisfaction of the
Collector of Customs that in the event of disposal of any of
the goods the duty ordinarily payable must be paid at the
time of sale.
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
514
Description Cinematographic projectors
CPC 5010
Authorised Beneficiary Cultural organizations
Scope of Relief
(Applicable Commodities)
Cinematographic projectors
Conditions / Restrictions Goods must be imported by or for the use of cultural
organizations.
Specific Controls /
Diversion
Goods must be exported within 90 days or such longer
period as the Minister may approve.
Description Cinematography films and equipment
CPC 5011
Authorised Beneficiary Religious and charitable organizations
Scope of Relief
(Applicable Commodities)
Cinematography films, film strips and equipment to be
used therewith
Conditions / Restrictions Goods must be imported by or for the use of religious
organizations or charitable organizations registered in
accordance with Section 4 of the Charities Act 1978.
Specific Controls /
Diversion
Security must be given to the satisfaction of the Collector
of Customs that the goods must be exported within 31
days of importation or such longer period as the Minister
may approve.
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
515
Description Costumes and theatrical apparatus
CPC 5012
Authorised Beneficiary All importers
Scope of Relief
(Applicable Commodities)
Costumes and theatrical apparatus
Conditions / Restrictions Goods must be imported for use by –
1. musical or dramatic societies; or,
2. for charitable purposes recognized as such by the
Collector of Customs; or,
3. by any person engaged by a hotel, restaurant or guest
house.
Specific Controls /
Diversion
Security must be given to the satisfaction of the Collector
of Customs that the goods must be exported within six
months of importation or such longer period as the
Minister may approve.
Description Technicians (Equipment and tools)
CPC 5013
Authorised Beneficiary Technicians not ordinarily resident in Bermuda
Scope of Relief
(Applicable Commodities)
Equipment and tools
Conditions / Restrictions Goods must be imported by or for the sole use of
technicians for specific jobs.
Specific Controls /
Diversion
Security must be given to the satisfaction of the Collector
of Customs that the goods must be exported upon
completion of the specific job.
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
516
Description Aircraft technicians (Equipment and tools)
CPC 5014
Authorised Beneficiary Aircraft engineers or aircraft mechanics
Scope of Relief
(Applicable Commodities)
Equipment and tools
Conditions / Restrictions Goods must be imported by or for the sole use of
beneficiary for a specific job.
Specific Controls /
Diversion
Security must be given to the satisfaction of the Collector
of Customs that the goods must be exported within 90
days of importation, or such longer period as the Minister
may approve.
Description Jewellery for review
CPC 5015
Authorised Beneficiary All importers
Scope of Relief
(Applicable Commodities)
Gem stones, natural or cultured pearls, precious or semi-
precious stones, precious metals and articles thereof
Conditions / Restrictions Goods must be exported to the supplier within 30 days
from the day of importation.
Specific Controls /
Diversion
Security must be given to the satisfaction of the Collector
of Customs that in the event of local sale or disposal the
duty ordinarily payable will be paid thereon.
Description Musical instruments
CPC 5016
Authorised Beneficiary Persons engaged to take part in a concert, recital or other
musical performance or musical teaching contract
Scope of Relief
(Applicable Commodities)
Musical instruments and orchestra apparatus
Conditions / Restrictions Goods must belong to persons engaged to take part in a
concert, recital or other musical performance or musical
teaching contract.
Specific Controls /
Diversion
An undertaking or security must be given to the
satisfaction of the Collector of Customs that the goods
must be exported upon completion of the event or contract.
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
517
Description Scientific apparatus
CPC 5017
Authorised Beneficiary All importers
Scope of Relief
(Applicable Commodities)
Scientific apparatus and goods
Conditions / Restrictions Goods must be imported for scientific or demonstration
purposes only to the satisfaction of the Collector of
Customs.
Specific Controls /
Diversion
Description Aircraft
CPC 5018
Authorised Beneficiary All importers
Scope of Relief
(Applicable Commodities)
Aircraft
Conditions / Restrictions Aircraft must be imported for the sole purpose of sale or
disposal abroad in any other manner within 24 hours of
importation or such longer period as the Collector of
Customs may in writing permit.
Specific Controls /
Diversion
”
Schedule 5 Section 17
“SEVENTH SCHEDULE (Section 5(3))
RELIEF FOR MISCELLANEOUS GOODS
GENERAL PROVISION
Authorization
1. A person may apply for authorization to import goods which
qualify for miscellaneous relief, by completing a customs declaration
form and by specifying the customs procedure code relating to the
specific miscellaneous relief.
2. The Collector of Customs may grant an application and issue an
authorization or he may refuse it.
3. It shall be a condition of every authorization issued under
paragraph 2, that the holder shall comply with the conditions and shall
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
518
observe the restrictions applicable to the goods set out in the Table of
Miscellaneous Reliefs.
TABLE OF MISCELLANEOUS RELIEFS
Description Prefabricated greenhouses and associated accessories
CPC 4301
Duty Rate 0%
Authorised Beneficiary All Importers
Scope of Relief
(Applicable Commodities)
Prefabricated greenhouses and associated accessories
Conditions / Restrictions “Parts of general use” as defined by Note 2 of Section XV,
in the First Schedule of the Customs Tariff Act, do not
qualify for Relief.
Specific Controls /
Diversion
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
519
Description Chemicals, products and equipment for combating oil
pollution
CPC 4302
Duty Rate 0%
Authorised Beneficiary All Importers
Scope of Relief
(Applicable Commodities)
Chemicals, products and equipment
Conditions / Restrictions Goods must be for the use in management of oil spills.
Specific Controls /
Diversion
Description Life saving equipment (marine)
CPC 4303
Duty Rate 0%
Authorised Beneficiary All importers
Scope of Relief
(Applicable Commodities)
Life boats, their equipment and crews’ accoutrements; life
buoys, life jackets, resuscitators, flares, rockets, inflatable
life-rafts, dye-markers, radio distress signaling equipment,
and similar articles for ensuring the safety of life at sea
Conditions / Restrictions 1. All equipment must be specifically designed for
ensuring the safety of life at sea; and,
2. Apparatus for making radio distress signals must be
of a pattern approved by the Director of Marine and
Ports Services.
Specific Controls /
Diversion
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
520
Description Public Officers (Household effects)
CPC 4304
Duty Rate 0%
Authorised Beneficiary Public officers or officers of any civil branch or department
of the Government of any of Her Majesty’s dominions
outside Bermuda or of any foreign state
Scope of Relief
(Applicable Commodities)
Household effects
Conditions / Restrictions 1. Goods must be imported on first appointment or
transfer to Bermuda from elsewhere, in use by such
officers prior to their arrival in Bermuda and
imported by them on first arrival in Bermuda or
within six months thereafter;
2. Relief only available on goods to a maximum assessed
value of $5,000; and,
3. “Public officer” has the same meaning as in Section
102(1) of the Constitution save that it shall include
the Chief Justice and any Puisne Judge of the
Supreme court and shall also include teachers in
aided schools within the meaning of the Education
Act 1954 and the Chief Executive Officer and the
instructional staff of the Bermuda College.
Specific Controls /
Diversion
Description Supplies for Honorary Consul
CPC 4305
Duty Rate 0%
Authorised Beneficiary Honorary Consuls
Scope of Relief
(Applicable Commodities)
Flags, stationery, seals of office, official correspondence,
passports and similar supplies
Conditions / Restrictions Goods must be imported for the use of the Honorary
Consul of any foreign country on certification from Deputy
Governor that similar supplies for the use of Her Majesty’s
consular representative are admitted duty free in such
foreign country.
Specific Controls /
Diversion
Description Educational material from International Labour
Organization (“ILO”)
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
521
CPC 4306
Duty Rate 0%
Authorised Beneficiary Registered trade union
Scope of Relief
(Applicable Commodities)
Educational materials (including audio visual aids and
equipment)
Conditions / Restrictions Goods must be from the ILO and consigned to a registered
trade union.
Specific Controls /
Diversion
Description Films (developed overseas)
CPC 4307
Duty Rate 0%
Authorised Beneficiary All importers
Scope of Relief
(Applicable Commodities)
Cinematography films or photographic films, exposed and
developed
Conditions / Restrictions Goods must have been exposed and been sent abroad for
development.
Specific Controls /
Diversion
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
522
Description Awards
CPC 4308
Duty Rate 0%
Authorised Beneficiary All importers
Scope of Relief
(Applicable Commodities)
Medals, cups and similar articles
Conditions / Restrictions Goods must be demonstrated to the satisfaction of the
Collector of Customs that they have been –
1. awarded abroad to any person for distinction in art,
literature, science or sport, or for publ ic service, or
otherwise in recognition of meritorious achievement
or conduct and to be imported by or on behalf of that
person; or,
2. imported for award to any person for one of the above
reasons.
Specific Controls /
Diversion
Description Paintings, photographs and sculptures
CPC 4309
Duty Rate 0%
Authorised Beneficiary Bermuda Society of Arts
Scope of Relief
(Applicable Commodities)
Paintings, photographs and sculptures
Conditions / Restrictions Goods must be imported by or for the Bermuda Society of
Arts for exhibition by the Society and sale through the
medium of the Society.
Specific Controls /
Diversion
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
523
Description Personal effects of inhabitants dying abroad
CPC 4310
Duty Rate 0%
Authorised Beneficiary All importers
Scope of Relief
(Applicable Commodities)
Personal effects
Conditions / Restrictions Goods must be the personal effects of inhabitants of
Bermuda dying abroad and not intended for sale.
Specific Controls /
Diversion
Description Poppies
CPC 4311
Duty Rate 0%
Authorised Beneficiary Bermuda War Veterans
Scope of Relief
(Applicable Commodities)
Artificial poppies and forget-me-nots
Conditions / Restrictions Goods must be imported for sale under the auspices of the
Bermuda War Veterans.
Specific Controls /
Diversion
Description Sculptures and metal plaques
CPC 4312
Duty Rate 0%
Authorised Beneficiary All importers
Scope of Relief
(Applicable Commodities)
Sculptures and metal plaques to be used as memorials or
to be affixed thereto.
Conditions / Restrictions
Specific Controls /
Diversion
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
524
Description Personal audio or video recordings (not for sale)
CPC 4313
Duty Rate 0%
Authorised Beneficiary All importers
Scope of Relief
(Applicable Commodities)
Message tapes, video tapes, discs or similar articles
Conditions / Restrictions 1. Goods must be privately recorded with a message
from person to person; and,
2. Goods must not be imported in quantity for general
sale, for resale, for reproduction, for rent, or
entertainment.
Specific Controls /
Diversion
Description Samples of goods
CPC 4314
Duty Rate 0%
Authorised Beneficiary All importers
Scope of Relief
(Applicable Commodities)
Samples of goods
Conditions / Restrictions 1. Goods must be of negligible value;
2. Goods must not be sold or otherwise disposed of in
the way of trade; and,
3. Goods may be made useless in such manner as
required by the Collector of Customs; however, not so
as to destroy their usefulness as samples.
Specific Controls /
Diversion
In determining whether samples are of negligible value the
Collector of Customs –
1. may consider the value of the individual sample or
the aggregate value of all the samples in one
consignment; and,
2. shall not aggregate the values of consignments sent
by a consignor to different consignees even though
the consignments are imported at the same time.
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
525
Description Communion wafers
CPC 4315
Duty Rate 0%
Authorised Beneficiary All importers
Scope of Relief
(Applicable Commodities)
Communion wafers
Conditions / Restrictions
Specific Controls /
Diversion
Description Goods acquired by Government from a foreign government
CPC 4316
Duty Rate 0%
Authorised Beneficiary Bermuda Government
Scope of Relief
(Applicable Commodities)
All goods
Conditions / Restrictions Goods must be acquired from a foreign government or an
agency of a foreign government.
Specific Controls /
Diversion
Description Water (fresh, in bulk)
CPC 4317
Duty Rate 0%
Authorised Beneficiary All importers
Scope of Relief
(Applicable Commodities)
Water, of subheading 2201.90 of the First Schedule to the
Customs Tariff Act
Conditions / Restrictions Goods must be imported in bulk in large water tankers.
Specific Controls /
Diversion
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
526
Description Commercial bindery supplies
CPC 4318
Duty Rate 15%
Authorised Beneficiary All importers
Scope of Relief
(Applicable Commodities)
Bindery supplies
Conditions / Restrictions Goods must be imported by and for use in commercial
binding.
Specific Controls /
Diversion
Description Electric motors for vessels
CPC 4319
Duty Rate 0%
Authorised Beneficiary All importers
Scope of Relief
(Applicable Commodities)
Electric motors for vessels
Conditions / Restrictions
Specific Controls /
Diversion
Description Paintings and sculptures
CPC 4320
Duty Rate 0%
Authorised Beneficiary All importers
Scope of Relief
(Applicable Commodities)
Paintings and sculptures
Conditions / Restrictions Goods must have been made prior to 1970 and must
portray scenes or events in Bermuda.
Specific Controls /
Diversion
CUSTOMS TARIFF AMENDMENT (No 2) ACT 2000
527
Description Antiques and furniture
CPC 4321
Duty Rate 0%
Authorised Beneficiary All importers
Scope of Relief
(Applicable Commodities)
Antiques and furniture
Conditions / Restrictions Goods must have been manufactured in Bermuda and
certified to be of an age exceeding one hundred years.
Specific Controls /
Diversion
Description Maps and prints
CPC 4322
Duty Rate 0%
Authorised Beneficiary All importers
Scope of Relief
(Applicable Commodities)
Maps and prints
Conditions / Restrictions Goods must be maps of Bermuda or portray scenes or
events in Bermuda and certified to be of an age exceeding
one hundred years.
Specific Controls /
Diversion
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