Commission Regulation (EC) No 1719/2005 of 27 October 2005 amending Annex I to Council Regulation (EEC) No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff

Link to law: http://eur-lex.europa.eu/legal-content/EN/TXT/HTML/?uri=CELEX:32005R1719
Published: 2005-10-27

Subscribe to a Global-Regulation Premium Membership Today!

Key Benefits:

Subscribe Now
L_2005286EN.01000101.xml

28.10.2005   

EN

Official Journal of the European Union

L 286/1

COMMISSION REGULATION (EC) No 1719/2005
of 27 October 2005
amending Annex I to Council Regulation (EEC) No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff
THE COMMISSION OF THE EUROPEAN COMMUNITIES,
Having regard to the Treaty establishing the European Community,
Having regard to Council Regulation (EEC) No 2658/87 of 23 July 1987 on the tariff and statistical nomenclature and on the Common Customs Tariff (1), and in particular Articles 9 and 12 thereof,
Whereas:

(1)

Regulation (EEC) No 2658/87 established a goods nomenclature, hereinafter referred to as the ‘Combined Nomenclature’, to meet, at one and the same time, the requirements of the Common Customs Tariff, the external trade statistics of the Community and other Community policies concerning the importation or exportation of goods.

(2)

In the interests of legislative simplification, it is appropriate to modernise the Combined Nomenclature and to adapt its structure.

(3)

It is necessary to amend the Combined Nomenclature in order to take account of the following: changes in requirements relating to statistics and to commercial policy, changes made in order to fulfil international commitments, technological and commercial developments, the need to align or clarify texts, and the need for terminological adjustments for the sake of consistency in the languages of certain Member States which acceded in 2004.

(4)

In accordance with Article 12 of Regulation (EEC) No 2658/87, Annex I to that Regulation should be replaced, with effect from 1 January 2006, by the complete version of the Combined Nomenclature, together with the autonomous and conventional rates of duty resulting from measures adopted by the Council or by the Commission.

(5)

The measures provided for in this Regulation are in accordance with the opinion of the Customs Code Committee,
HAS ADOPTED THIS REGULATION:
Article 1
Annex I to Regulation (EEC) No 2658/87 is replaced by the text set out in the Annex to this Regulation.
Article 2
This Regulation shall enter into force on 1 January 2006.

This Regulation shall be binding in its entirety and directly applicable in all Member States.
Done at Brussels, 27 October 2005.


For the Commission

László KOVÁCS


Member of the Commission




(1)  OJ L 256, 7.9.1987, p. 1. Regulation as last amended by Regulation (EC) No 493/2005 (OJ L 82, 31.3.2005, p. 1).

ANNEX I
COMBINED NOMENCLATURE
SUMMARY
PART ONE — PRELIMINARY PROVISIONS
Section I — General rules

A.
General rules for the interpretation of the Combined Nomenclature
B.
General rules concerning duties
C.
General rules applicable both to nomenclature and to dutiesSection II — Special provisions

A.
Goods for certain categories of ships, boats and other vessels and for drilling or production platforms
B.
Civil aircraft and goods for use in civil aircraft
C.
Pharmaceutical products
D.
Standard rate of duty
E.
Containers and packing materials
F.
Favourable tariff treatment by reason of the nature of the goodsSigns, abbreviations and symbols
Supplementary units
PART TWO — SCHEDULE OF CUSTOMS DUTIES
Chapter
Section I
Live animals; animal products

1
Live animals
2
Meat and edible meat offal
3
Fish and crustaceans, molluscs and other aquatic invertebrates
4
Dairy produce; birds' eggs; natural honey; edible products of animal origin, not elsewhere specified or included
5
Products of animal origin, not elsewhere specified or includedSection II
Vegetable products

6
Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage
7
Edible vegetables and certain roots and tubers
8
Edible fruit and nuts; peel of citrus fruit or melons
9
Coffee, tea, maté and spices
10
Cereals
11
Products of the milling industry; malt; starches; inulin; wheat gluten
12
Oil seeds and oleaginous fruits; miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodder
13
Lac; gums, resins and other vegetable saps and extracts
14
Vegetable plaiting materials; vegetable products not elsewhere specified or includedSection III
Animal or vegetable fats and oils and their cleavage products; prepared edible fats; animal or vegetable waxes

15
Animal or vegetable fats and oils and their cleavage products; prepared edible fats; animal or vegetable waxesSection IV
Prepared foodstuffs; beverages, spirits and vinegar; tobacco and manufactured tobacco substitutes

16
Preparations of meat, of fish or of crustaceans, molluscs or other aquatic invertebrates
17
Sugars and sugar confectionery
18
Cocoa and cocoa preparations
19
Preparations of cereals, flour, starch or milk; pastrycooks' products
20
Preparations of vegetables, fruit, nuts or other parts of plants
21
Miscellaneous edible preparations
22
Beverages, spirits and vinegar
23
Residues and waste from the food industries; prepared animal fodder
24
Tobacco and manufactured tobacco substitutesSection V
Mineral products

25
Salt; sulphur; earths and stone; plastering materials, lime and cement
26
Ores, slag and ash
27
Mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxesSection VI
Products of the chemical or allied industries

28
Inorganic chemicals; organic or inorganic compounds of precious metals, of rare-earth metals, of radioactive elements or of isotopes
29
Organic chemicals
30
Pharmaceutical products
31
Fertilisers
32
Tanning or dyeing extracts; tannins and their derivatives; dyes, pigments and other colouring matter; paints and varnishes; putty and other mastics; inks
33
Essential oils and resinoids; perfumery, cosmetic or toilet preparations
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
35
Albuminoidal substances; modified starches; glues; enzymes
36
Explosives; pyrotechnic products; matches; pyrophoric alloys; certain combustible preparations
37
Photographic or cinematographic goods
38
Miscellaneous chemical productsSection VII
Plastics and articles thereof; rubber and articles thereof

39
Plastics and articles thereof
40
Rubber and articles thereofSection 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 silkworm gut)

41
Raw hides and skins (other than furskins) and leather
42
Articles of leather; saddlery and harness; travel goods, handbags and similar containers; articles of animal gut (other than silkworm gut)
43
Furskins and artificial fur; manufactures thereofSection 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

44
Wood and articles of wood; wood charcoal
45
Cork and articles of cork
46
Manufactures of straw, of esparto or of other plaiting materials; basketware and wickerworkSection X
Pulp of wood or of other fibrous cellulosic material; recovered (waste and scrap) paper or paperboard; paper and paperboard and articles thereof

47
Pulp of wood or of other fibrous cellulosic material; recovered (waste and scrap) paper or paperboard
48
Paper and paperboard; articles of paper pulp, of paper or of paperboard
49
Printed books, newspapers, pictures and other products of the printing industry; manuscripts, typescripts and plansSection XI
Textiles and textile articles

50
Silk
51
Wool, fine or coarse animal hair; horsehair yarn and woven fabric
52
Cotton
53
Other vegetable textile fibres; paper yarn and woven fabrics of paper yarn
54
Man-made filaments
55
Man-made staple fibres
56
Wadding, felt and nonwovens; special yarns; twine, cordage, ropes and cables and articles thereof
57
Carpets and other textile floor coverings
58
Special woven fabrics; tufted textile fabrics; lace; tapestries; trimmings; embroidery
59
Impregnated, coated, covered or laminated textile fabrics; textile articles of a kind suitable for industrial use
60
Knitted or crocheted fabrics
61
Articles of apparel and clothing accessories, knitted or crocheted
62
Articles of apparel and clothing accessories, not knitted or crocheted
63
Other made-up textile articles; sets; worn clothing and worn textile articles; ragsSection 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

64
Footwear, gaiters and the like; parts of such articles
65
Headgear and parts thereof
66
Umbrellas, sun umbrellas, walking sticks, seat-sticks, whips, riding crops and parts thereof
67
Prepared feathers and down and articles made of feathers or of down; artificial flowers; articles of human hairSection XIII
Articles of stone, plaster, cement, asbestos, mica or similar materials; ceramic products; glass and glassware

68
Articles of stone, plaster, cement, asbestos, mica or similar materials
69
Ceramic products
70
Glass and glasswareSection XIV
Natural or cultured pearls, precious or semi-precious stones, precious metals, metals clad with precious metal, and articles thereof; imitation jewellery; coin

71
Natural or cultured pearls, precious or semi-precious stones, precious metals, metals clad with precious metal, and articles thereof; imitation jewellery; coinSection XV
Base metals and articles of base metal

72
Iron and steel
73
Articles of iron or steel
74
Copper and articles thereof
75
Nickel and articles thereof
76
Aluminium and articles thereof
77
(Reserved for possible future use in the harmonised system)
78
Lead and articles thereof
79
Zinc and articles thereof
80
Tin and articles thereof
81
Other base metals; cermets; articles thereof
82
Tools, implements, cutlery, spoons and forks, of base metal; parts thereof of base metal
83
Miscellaneous articles of base metalSection 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

84
Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof
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 articlesSection XVII
Vehicles, aircraft, vessels and associated transport equipment

86
Railway or tramway locomotives, rolling stock and parts thereof; railway or tramway track fixtures and fittings and parts thereof; mechanical (including electromechanical) traffic signalling equipment of all kinds
87
Vehicles other than railway or tramway rolling stock, and parts and accessories thereof
88
Aircraft, spacecraft, and parts thereof
89
Ships, boats and floating structuresSection XVIII
Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; clocks and watches; musical instruments; parts and accessories thereof

90
Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; parts and accessories thereof
91
Clocks and watches and parts thereof
92
Musical instruments; parts and accessories of such articlesSection XIX
Arms and ammunition; parts and accessories thereof

93
Arms and ammunition; parts and accessories thereofSection XX
Miscellaneous manufactured articles

94
Furniture; bedding, mattresses, mattress supports, cushions and similar stuffed furnishings; lamps and lighting fittings, not elsewhere specified or included; illuminated signs, illuminated nameplates and the like; prefabricated buildings
95
Toys, games and sports requisites; parts and accessories thereof
96
Miscellaneous manufactured articlesSection XXI
Works of art, collectors' pieces and antiques

97
Works of art, collectors' pieces and antiques
98
Complete industrial plant
99
(Reserved for special uses determined by the competent Community authorities)PART THREE — TARIFF ANNEXES
Section I — Agricultural annexes

Annex 1
Agricultural components (EA), additional duties for sugar (AD S/Z) and additional duties for flour (AD F/M)
Annex 2
Products to which an entry price appliesSection II — Lists of pharmaceutical substances which qualify for duty-free treatment

Annex 3
List of International Non-proprietary Names (INNS), provided for pharmaceutical substances by the World Health Organisation, which are free of duty
Annex 4
List of prefixes and suffixes which, in combination with the INNS of Annex 3, describe the salts, esters or hydrates of INNS; these salts, esters and hydrates are free of duty, on condition that they are classifiable in the same 6-digit HS-subheading as the corresponding INNS
Annex 5
Salts, esters and hydrates of INNS, which are not classified in the same HS-heading as the corresponding INNS and which are free of duty
Annex 6
List of pharmaceutical intermediates, i.e. compounds used for the manufacture of finished pharmaceutical products, which are free of dutySection III — Quotas

Annex 7
WTO tariff quotas to be opened by the competent Community authoritiesSection IV — Favourable tariff treatment by reason of the nature of the goods

Annex 8
Goods unfit for consumption (list of denaturants)
Annex 9
CertificatesPART ONE
PRELIMINARY PROVISIONS
SECTION I
GENERAL RULES
A.   General rules for the interpretation of the Combined Nomenclature
Classification of goods in the Combined 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 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 3(a), shall be classified as if they consisted of the material or component which gives them their essential character, in so far as this criterion is applicable;

(c)

when goods cannot be classified by reference to 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 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 (1) 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, mutatis mutandis, 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 requires otherwise.
B.   General rules concerning duties

1.
The customs duties applicable to imported goods originating in countries which are Contracting Parties to the General Agreement on Tariffs and Trade or with which the European Community has concluded agreements containing the most-favoured-nation tariff clause shall be the conventional duties shown in column 3 of the schedule of duties. Unless the context requires otherwise, these conventional duties are applicable to goods, other than those referred to above, imported from any third country.
The conventional rates of duty reproduced in column 3 are applicable from 1 January 2006.
When autonomous rates of duty are lower than the conventional rates of duty, the autonomous duties, shown by means of a footnote, are applicable.
2.
Paragraph 1 shall not apply where special autonomous customs duties are provided for in respect of goods originating in certain countries or where preferential customs duties are applicable in pursuance of agreements.
3.
Paragraphs 1 and 2 shall not preclude the Member States from applying customs duties other than those of the Common Customs Tariff where the application of such other duties is justified by Community law.
4.
The duties expressed as percentage rates are ad valorem duties.
5.
The symbol ‘EA’ indicates that the goods concerned are chargeable with an ‘agricultural component’ fixed in accordance with Annex 1.
6.
The symbol ‘AD S/Z’ or ‘AD F/M’ in Chapters 17 to 19 indicates that the maximum rate of duty consists of an ad valorem duty plus an additional duty for certain forms of sugar or for flour. This additional duty is fixed in accordance with the provisions of Annex 1.
7.
In Chapter 22, the symbol ‘€ /% vol/hl’ means that a specific duty, expressed in euro, is to be calculated for each percentage volume of alcohol per hectolitre. Thus, a beverage having an alcohol content by volume of 40 % is to be charged as follows:


‘€ 1/% vol/hl’ = € 1 × 40, giving a duty of € 40 per hectolitre, or



‘€ 1/% vol/hl + € 5/hl’ = € 1 × 40 plus € 5, giving a duty of € 45 per hectolitre.
Where, in addition, a minimum (MIN) value is shown, for example ‘€ 1,6/% vol/hl MIN € 9/hl’, it means that the duty, calculated on the basis of the abovementioned rule, is to be compared with the minimum duty, for example ‘€ 9/hl’, and the higher of the two is to be applied.
C.   General rules applicable both to nomenclature and to duties

1.
Unless provided otherwise, the provisions relating to customs value shall be applied to determine, in addition to the value for the assessment of ad valorem customs duties, the values by reference to which the scope of certain headings or subheadings is defined.
2.
The dutiable weight, in the case of goods chargeable by weight, and the weights by reference to which the scope of certain headings or subheadings is defined, shall be taken to be:
(a)

in the case of a reference to ‘gross weight’, the aggregate weight of the goods and of all the packing materials and packing containers;

(b)

in the case of a reference to ‘net weight’ or simply to ‘weight’ without qualification, the weight of the goods themselves without packing materials and packing containers of any kind.

3.
The equivalent in national currencies of the euro, for Member States other than participating Member States as defined in Council Regulation (EC) No 974/98 (2) (hereafter called ‘non-participating Member States’), shall be fixed in accordance with Article 18 of Council Regulation (EEC) No 2913/92 (3).
4.
Goods eligible for favourable tariff treatment by reason of their end-use:
Where the import duty applicable under the end-use arrangements to goods for a specific end-use is not lower than that which would otherwise be applicable to the goods, the said goods shall be classified in the code referring to the end-use and Articles 291 to 300 of Regulation (EEC) No 2454/93 (OJ L 253, 11.10.1993) shall not apply.
SECTION II
SPECIAL PROVISIONS
A.   Goods for certain categories of ships, boats and other vessels and for drilling or production platforms

1.
Customs duties shall be suspended in respect of goods intended for incorporation in the ships, boats or other vessels listed in the following schedule, for the purposes of their construction, repair, maintenance or conversion, and in respect of goods intended for fitting to or equipping such ships, boats or other vessels.
2.
Customs duties shall be suspended in respect of:
(a)

goods intended for incorporation in drilling or production platforms:
(1)

fixed, of subheading ex 8430 49, operating in or outside the territorial sea of Member States, or

(2)

floating or submersible, of subheading 8905 20,
for the purposes of their construction, repair, maintenance or conversion, and in respect of goods intended for equipping the said platforms.
Those goods such as motor fuel, lubricants and gas, which are necessary for the operation of machines and apparatus which do not affect permanently, and are not integral parts of the platforms and which are used on board for the construction, repair, maintenance, conversion or equipping of these platforms are regarded also as being used for incorporation in drilling or production platforms;

(b)

tubes, pipes, cables and their connection pieces, linking these drilling or production platforms to the mainland.

CN code

Description

(1)

(2)

8901
Cruise ships, excursion boats, ferry-boats, cargo ships, barges and similar vessels for the transport of persons or goods
8901 10
Cruise ships, excursion boats and similar vessels principally designed for the transport of persons; ferry-boats of all kinds
8901 10 10
Seagoing
8901 20
Tankers
8901 20 10
Seagoing
8901 30
Refrigerated vessels, other than those of subheading 8901 20
8901 30 10
Seagoing
8901 90
Other vessels for the transport of goods and other vessels for the transport of both persons and goods
8901 90 10
Seagoing
8902 00
Fishing vessels; factory ships and other vessels for processing or preserving fishery products
 
Seagoing
8902 00 12
Of a gross tonnage exceeding 250
8902 00 18
Of a gross tonnage not exceeding 250
8903
Yachts and other vessels for pleasure or sports; rowing boats and canoes
 
Other
8903 91
Sailboats, with or without auxiliary motor
8903 91 10
Seagoing
8903 92
Motorboats, other than outboard motorboats
8903 92 10
Seagoing
8904 00
Tugs and pusher craft
8904 00 10
Tugs
 
Pusher craft
8904 00 91
Seagoing
8905
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
8905 10
Dredgers
8905 10 10
Seagoing
8905 90
Other
8905 90 10
Seagoing
8906
Other vessels, including warships and lifeboats other than rowing boats
8906 10 00
Warships
 
Other
8906 90 10
Seagoing
3.
The suspensions shall be subject to conditions laid down in the relevant Community provisions with a view to customs control of the use of such goods.
B.   Civil aircraft and goods for use in civil aircraft

1.
Relief from customs duty is provided for:


civil aircraft,



certain goods for use in civil aircraft and for incorporation therein in the course of their manufacture, repair, maintenance, rebuilding, modification or conversion,



ground flying-trainers and their parts, for civil use.
These goods are covered by headings and subheadings listed in tables in paragraph 5.
2.
For the purposes of paragraph 1, first and second indent, ‘civil aircraft’ means aircraft other than aircraft used in military or similar services in the Member States which carry a military or non-civil registration.
3.
For the purposes of paragraph 1, second indent, the expression ‘for use in civil aircraft’ shall include goods for use in ground flying trainers for civil use.
4.
The relief from customs duties shall be subject to the conditions laid down in the relevant Community provisions with a view to customs control of the use of such goods (see Articles 291 to 300 of Commission Regulation (EEC) No 2454/93 (OJ L 253, 11.10.1993, p. 1) and subsequent amendments).
5.
Goods eligible to this relief of customs duties are covered by the following headings or subheadings:
3917 40, 4011 30, 4012 13, 4012 20, 6812 90, 7324 10, 7326 20, 8302 10, 8302 20, 8302 42, 8302 49, 8302 60, 8407 10, 8408 90, 8409 10, 8411, 8412 10, 8412 21, 8412 29, 8412 31, 8412 39, 8412 80 80, 8412 90, 8413 19, 8413 20, 8413 30, 8413 50, 8413 60, 8413 70, 8413 81, 8413 91, 8414 10, 8414 20, 8414 30, 8414 51, 8414 59, 8414 80, 8414 90, 8415 81, 8415 82, 8415 83, 8418 10, 8418 30, 8418 40, 8418 61, 8418 69, 8419 50, 8419 81, 8421 19, 8421 21, 8421 23, 8421 29, 8421 31, 8421 39, 8424 10, 8425 11, 8425 19, 8425 31, 8425 39, 8425 42, 8425 49, 8426 99, 8428 10, 8428 20, 8428 33, 8428 39, 8428 90, 8471 10, 8471 41, 8471 49, 8471 50, 8471 60, 8471 70, 8479 90, 8483 10, 8483 30, 8483 40, 8483 50, 8483 60, 8483 90, 8484 10, 8484 90, 8501 32, 8501 52, 8501 61, 8501 62, 8501 63, 8502, 8504 10, 8504 31, 8504 32, 8504 33, 8504 40, 8504 50, 8507, 8511 10, 8511 20, 8511 30, 8511 40, 8511 50, 8511 80, 8518 10, 8518 21, 8518 22, 8518 29, 8518 30, 8518 40, 8518 50, 8520 90, 8521 10, 8525 10 20, 8526, 8529 10, 8531 10, 8531 20, 8531 80, 8539 10, 8544 30, 8801, 8802 11, 8802 12, 8802 20, 8802 30, 8802 40, 8803 10, 8803 20, 8803 30, 8805 29, 9001 90, 9002 90, 9014 10, 9014 20, 9025, 9026, 9029 20 38, 9030 10, 9030 20, 9030 31, 9030 39, 9030 40, 9030 83, 9030 89, 9030 90, 9031 80, 9032, 9104, 9403 20, 9403 70.
For the following subheadings, the relief of customs duties for use in civil aircraft is only granted to the goods described in colomn 2:
Subheading

Description

3917 21 90, 3917 22 90, 3917 23 90, 3917 29 90, 3917 31, 3917 33, 3917 39 90, 7413 00, 8307 10, 8307 90

With fittings attached

4008 29

Profile shapes, cut to size

4009 12, 4009 22, 4009 32, 4009 42

Suitable for conducting gases or liquids

3926 90, 4016 10, 4016 93, 4016 99

For technical uses

4504 90, 4823 90

Gaskets, washers and other seals

6813 10, 6813 90

With a basis of asbestos or other mineral substances

7007 21

Windshields, not framed

7312 10, 7312 90

With fittings attached, or made up into articles

7322 90

Air heaters and hot-air distributors (excluding parts thereof)

7324 90

Sanitary ware (excluding parts thereof)

7304 31, 7304 39, 7304 41, 7304 49, 7304 51, 7304 59, 7304 90, 7306 30, 7306 40, 7306 50, 7306 60, 7608 10, 7608 20

With fittings attached, suitable for conducting gases or liquids

8108 90

Tubes and pipes, with fittings attached, suitable for conducting gases or liquids

8415 90

Of air-conditioning machines of subheading 8415 81, 8415 82 or 8415 83

8419 90

Parts of heat exchange units

8479 89

Hydropneumatic batteries; mechanical actuators for thrust reversers; toilet units specially designed; air humidifiers and dehumidifiers; servomechanisms, non-electric; non-electric starter motors; pneumatic starters for turbojets, turbopropellers and other gas turbines; windscreen wipers, non-electric; propeller regulators, non-electric

8501 20, 8501 40

Of an output exceeding 735 W but not exceeding 150 kW

8501 31

Of an output exceeding 735 W, DC generators

8501 33

Motors of an output not exceeding 150 kW and generators

8501 34 92, 8501 34 90

Generators

8501 51

Of an output exceeding 735 W

8501 53

Of an output not exceeding 150 kW

8516 80

Assembled only with a simple insulated former and electrical connections, used for anti-icing or de-icing

8522 90

Assemblies and sub-assemblies consisting of two or more parts or pieces fastened or joined together, for apparatus of subheading 8520 90

8525 20

Radio-telegraphic or radio-telephonic apparatus

8527 90

For radio-telephony or radio-telegraphy

8529 90

Assemblies and sub-assemblies consisting of two or more parts or pieces fastened or joined together, for apparatus of heading 8526

8543 89

Flight recorders, electric synchros and transducers, defrosters and demisters with electric resistors

8543 90

Assemblies and sub-assemblies consisting of two or more parts or pieces fastened or joined together, for flight recorders

8803 90 90

Including gliders

9014 90

Of instruments of subheadings 9014 10 or 9014 20

9020 00

Excluding parts

9029 10

Electric or electronic revolution counters

9029 90

Of revolution counters, speed indicators and tachometers

9031 90

Of subheading 9031 80

9109 19, 9109 90

Of a width or diameter not exceeding 50 mm

9401 10

Not leather covered

9405 10, 9405 60

Of base metal or of plastics

9405 92, 9405 99

Of the articles of subheading 9405 10 or 9405 60

(6)
The goods as mentioned in paragraph 5 are integrated in TARIC by subheadings with a footnote reference in the following terms ‘Entry under this subheading is subject to the conditions laid down in the relevant Community provisions (see Articles 291 to 300 of Commission Regulation (EEC) No 2454/93 (OJ L 253, 11.10.1993, p. 1) and subsequent amendments)’.
C.   Pharmaceutical products

1.
Relief from customs duty is provided for pharmaceutical products of the following categories:
(1)

pharmaceutical substances which are covered by the CAS RN (chemical abstracts service registry numbers) and the international non-proprietary names (INNs) listed in Annex 3;

(2)

salts, esters and hydrates of INNs which are described by combining INNs of Annex 3 with prefixes or suffixes of Annex 4, provided such products are classifiable in the same 6-digit HS-subheadings as the relevant INN;

(3)

salts, esters and hydrates of INNs which are listed in Annex 5 and which are not classifiable in the same 6-digit HS-subheadings as the corresponding INNs;

(4)

pharmaceutical intermediates, i.e. compounds used in the manufacture of finished pharmaceutical products which are covered by the CAS RN and the chemical names, listed in Annex 6.

2.
Special cases:
(1)

INNs cover only those substances described in the lists of recommended and proposed INNs published by the World Health Organisation (WHO). Where the number of substances covered by an INN is less than that covered by the CAS RN, only those substances covered by the INN will be subject to duty-free treatment;

(2)

where a product of Annex 3 or Annex 6 is identified by a CAS RN corresponding to a specific isomer, only that isomer may qualify for duty-free treatment;

(3)

double derivatives (salts, esters and hydrates) of INNs identified by a combination of an INN of Annex 3 with a prefix or suffix of Annex 4 qualify for duty-free treatment, provided they are classifiable in the same 6-digit HS-subheading as the relevant INN:
example: alanine methyl ester, hydrochloride;

(4)

where an INN of Annex 3 is a salt (or an ester), no other salt (or ester) of the acid corresponding to the INN may qualify for duty-free treatment:
example: oxprenoate potassium (INN): duty-free
oxprenoate sodium: not duty-free.
D.   Standard rate of duty

1.
Customs duty shall be charged at the flat rate of 3,5 % ad valorem on goods:


contained in consignments sent by one private individual to another, or



contained in travellers' personal luggage,
provided that such importations are not of a commercial nature.
This flat-rate 3,5 % customs duty shall apply, provided that the value of the goods subject to import duty does not exceed € 350 per consignment or per traveller.
Such flat-rate assessment shall not apply to goods of Chapter 24 which are contained in a consignment or in travellers' personal luggage in amounts exceeding those laid down in Article 31 or in Article 46 of Council Regulation (EEC) No 918/83 (4).
2.
Importations shall be treated as not being of a commercial nature if:
(a)

in the case of goods contained in consignments sent by one private individual to another, such consignments:


are of an occasional nature,



contain goods exclusively for the personal use of the consignee or his family, which do not by their nature or quantity reflect any commercial interest,



are sent to the consignee by the consignor free of payment of any kind;

(b)

in the case of goods contained in travellers' personal luggage, they:


are of an occasional nature, and



consist exclusively of goods for the personal use of the travellers or their families, or of goods intended as presents; the nature and quantity of such goods must not be such as might indicate that they are being imported for commercial reasons.

3.
The flat rate of customs duty shall not apply to goods imported under the conditions set out in paragraphs 1 and 2 if the person entitled has, before the said flat rate is applied to them, requested that they be subject to the customs duties appropriate to them. All the goods making up the consignment shall then be subject to the import duties which are appropriate to them, without prejudice to the duty-free admission provided for pursuant to Articles 29 to 31 and 45 to 49 of Regulation (EEC) No 918/83.
For the purposes of the first subparagraph, import duties shall mean both customs duties and charges having equivalent effect and other import charges provided for under the common agricultural policy or under specific arrangements applicable to certain goods resulting from the processing of agricultural products.
4.
Non-participating Member States may round off the amount in national currencies resulting from the conversion of the sum of € 350.
5.
Non-participating Member States may maintain unchanged the equivalent in national currency of the sum of € 350 if, at the time of the annual adjustment provided for in Article 18(2) of Regulation (EEC) No 2913/92 the conversion of this amount, before the rounding off provided for in paragraph 4, results in a change of less than 5 % in the equivalent in national currency, or in a reduction thereof.
E.   Containers and packing materials
The following provisions are applicable to the containers and packing materials referred to in general interpretative rule 5(a) and (b) and put into free circulation at the same time as the goods which they contain or with which they are presented.

1.
When the containers and packing materials are classified with the goods in accordance with the provisions of general interpretative rule 5, they shall be:
(a)

chargeable at the same rate of customs duty as the goods:


where such goods are subject to an ad valorem customs duty, or



where they are to be included in the dutiable weight of the goods;

(b)

admitted free of customs duties:


where the goods are free of customs duty, or



where the goods are dutiable otherwise than by reference to weight or value, or



where the weight of the containers and packing materials is not to be included in the dutiable weight of the goods.

2.
Where containers and packing materials covered by the provisions of paragraph 1(a) and (b) contain or are presented with goods of several different tariff descriptions, the weight and value of the containers and packing materials shall, for the purpose of determining their dutiable weight or value, be apportioned among all the goods contained, in proportion to the weight or value of those goods.
F.   Favourable tariff treatment by reason of the nature of the goods

1.
Under certain conditions, favourable tariff treatment by reason of the nature of the goods is provided for:


goods unfit for consumption,



seeds,



bolting cloth, not made up,



certain types of fresh table grapes, cheese fondues, tobacco and nitrate.
These goods are covered by subheadings (5) with a footnote reference in the following terms: ‘Entry under this subheading is subject to the conditions laid down in section II, paragraph F, of the preliminary provisions.’
2.
Goods unfit for consumption for which favourable tariff treatment is granted by reason of their nature are listed in Annex 8 by reference to the heading under which they are classified together with the description and the quantities of the denaturants used. Such goods are presumed to be unfit for consumption when the goods to be denatured and the denaturants are homogeneously mixed and their separation is economically not viable.
3.
The goods listed below shall be classified in the appropriate headings for seed or for sowing, provided that the goods comply with the relevant Community provisions:


for sweetcorn, spelt, hybrid maize, rice and sorghum (Council Directive 66/402/EEC (6)),



for seed potatoes (Council Directive 2002/56/EC of 13 June 2002 (7)),



for oil seeds and oleaginous fruits (Council Directive 2002/57/EC of 13 June 2002 (8)).
When hybrid sweetcorn, spelt, hybrid maize, rice, hybrid sorghum or oil seeds and oleaginous fruits are of a kind to which the agricultural provisions do not apply, favourable tariff treatment by reason of their nature shall be granted, provided that it is established that the goods are actually intended for sowing.
4.
Bolting cloth, not made up, is granted favourable tariff treatment on the condition that the goods are indelibly marked in a way identifying them as being intended for bolting or similar industrial purposes.
5.
Fresh table grapes, cheese fondues, tobacco and nitrate are granted favourable tariff treatment on production of a duly endorsed certificate. The particular provisions to be applied and the model of the certificates are set out at Annex 9.
SIGNS, ABBREVIATIONS AND SYMBOLS


Refers to new code numbers

Refers to code numbers used the previous year but with differing coverage
AD F/M
Additional duty on flour
AD S/Z
Additional duty on sugar
b/f
Bottle flask
cm/s
Centimetre(s) per second
EA
Agricultural component

Euro
INN
International non-proprietary name
INNM
International non-proprietary name modified
ISO
International Organisation for Standardisation
Kbit
1 024 bits
kg/br
Kilogram, gross
kg/net
Kilogram, net
kg/net eda
Kilogram drained net weight
kg/net mas
Kilogram net, of dry matter
MAX
Maximum
Mbit
1 048 576 bits
MIN
Minimum
ml/g
Millilitre(s) per gram
mm/s
Millimetre(s) per second
RON
Research octane number
Note:
A heading number placed between square brackets in column 1 of the schedule of customs duties indicates that the heading has been deleted (for example, heading [1519]).
SUPPLEMENTARY UNITS

c/k
Carats (1 metric carat = 2 × 10–4 kg)
ce/el
Number of cells
ct/l
Carrying capacity in tonnes (9)

g
Gram
gi F/S
Gram of fissile isotopes
GT
Gross tonnage
kg C5H14ClNO
Kilogram of choline chloride
kg H2O2

Kilogram of hydrogen peroxide
kg K2O
Kilogram of potassium oxide
kg KOH
Kilogram of potassium hydroxide (caustic potash)
kg met.am.
Kilogram of methylamines
kg N
Kilogram of nitrogen
kg NaOH
Kilogram of sodium hydroxide (caustic soda)
kg/net eda
Kilogram drained net weight
kg P2O5

Kilogram of diphosphorus pentaoxide
kg 90 % sdt
Kilogram of substance 90 % dry
kg U
Kilogram of uranium
1 000 kWh
Thousand kilowatt hours
l
Litre
1 000 l
Thousand litres
l alc. 100 %
Litre pure (100 %) alcohol
m
Metre
m2

Square metre
m3

Cubic metre
1 000 m3

Thousand cubic metres
pa
Number of pairs
p/st
Number of items
100 p/st
Hundred items
1 000 p/st
Thousand items
TJ
Terajoule (gross calorific value)
PART TWO
SCHEDULE OF CUSTOMS DUTIES
SECTION I
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 0301, 0306 or 0307;

(b)

cultures of micro-organisms and other products of heading 3002; and

(c)

animals of heading 9508.

CN code
Description
Conventional rate of duty (%)
Supplementary unit
(1)
(2)
(3)
(4)
0101
Live horses, asses, mules and hinnies
 
 
0101 10
Pure-bred breeding animals
 
 
0101 10 10
Horses (10)
Free
p/st
0101 10 90
Other
7,7
p/st
0101 90
Other
 
 
 
Horses
 
 
0101 90 11
For slaughter (11)
Free
p/st
0101 90 19
Other
11,5
p/st
0101 90 30
Asses
7,7
p/st
0101 90 90
Mules and hinnies
10,9
p/st
0102
Live bovine animals
 
 
0102 10
Pure-bred breeding animals (12)
 
 
0102 10 10
Heifers (female bovines that have never calved)
Free
p/st
0102 10 30
Cows
Free
p/st
0102 10 90
Other
Free
p/st
0102 90
Other
 
 
 
Domestic species
 
 
0102 90 05
Of a weight not exceeding 80 kg
10,2 + 93,1 €/100 kg/net (13)

p/st
 
Of a weight exceeding 80 kg but not exceeding 160 kg
 
 
0102 90 21
For slaughter
10,2 + 93,1 €/100 kg/net
p/st
0102 90 29
Other
10,2 + 93,1 €/100 kg/net (13)

p/st
 
Of a weight exceeding 160 kg but not exceeding 300 kg
 
 
0102 90 41
For slaughter
10,2 + 93,1 €/100 kg/net
p/st
0102 90 49
Other
10,2 + 93,1 €/100 kg/net (13)

p/st
 
Of a weight exceeding 300 kg
 
 
 
Heifers (female bovines that have never calved)
 
 
0102 90 51
For slaughter
10,2 + 93,1 €/100 kg/net
p/st
0102 90 59
Other
10,2 + 93,1 €/100 kg/net (13)

p/st
 
Cows
 
 
0102 90 61
For slaughter
10,2 + 93,1 €/100 kg/net
p/st
0102 90 69
Other
10,2 + 93,1 €/100 kg/net (13)

p/st
 
Other
 
 
0102 90 71
For slaughter
10,2 + 93,1 €/100 kg/net
p/st
0102 90 79
Other
10,2 + 93,1 €/100 kg/net (13)

p/st
0102 90 90
Other
Free
p/st
0103
Live swine
 
 
0103 10 00
Pure-bred breeding animals (14)
Free
p/st
 
Other
 
 
0103 91
Weighing less than 50 kg
 
 
0103 91 10
Domestic species
41,2 €/100 kg/net
p/st
0103 91 90
Other
Free
p/st
0103 92
Weighing 50 kg or more
 
 
 
Domestic species
 
 
0103 92 11
Sows having farrowed at least once, of a weight of not less than 160 kg
35,1 €/100 kg/net
p/st
0103 92 19
Other
41,2 €/100 kg/net
p/st
0103 92 90
Other
Free
p/st
0104
Live sheep and goats
 
 
0104 10
Sheep
 
 
0104 10 10
Pure-bred breeding animals (15)
Free
p/st
 
Other
 
 
0104 10 30
Lambs (up to a year old)
80,5 €/100 kg/net (13)

p/st
0104 10 80
Other
80,5 €/100 kg/net (13)

p/st
0104 20
Goats
 
 
0104 20 10
Pure-bred breeding animals (15)
3,2
p/st
0104 20 90
Other
80,5 €/100 kg/net (13)

p/st
0105
Live poultry, that is to say, fowls of the species Gallus domesticus, ducks, geese, turkeys and guinea fowls
 
 
 
Weighing not more than 185 g
 
 
0105 11
Fowls of the species Gallus domesticus
 
 
 
Grandparent and parent female chicks
 
 
0105 11 11
Laying stocks
52 €/1 000 p/st
p/st
0105 11 19
Other
52 €/1 000 p/st
p/st
 
Other
 
 
0105 11 91
Laying stocks
52 €/1 000 p/st
p/st
0105 11 99
Other
52 €/1 000 p/st
p/st
0105 12 00
Turkeys
152 €/1 000 p/st
p/st
0105 19
Other
 
 
0105 19 20
Geese
152 €/1 000 p/st
p/st
0105 19 90
Ducks and guinea fowls
52 €/1 000 p/st
p/st
 
Other
 
 
0105 92 00
Fowls of the species Gallus domesticus weighing not more than 2 000 g
20,9 €/100 kg/net
p/st
0105 93 00
Fowls of the species Gallus domesticus weighing more than 2 000 g
20,9 €/100 kg/net
p/st
0105 99
Other
 
 
0105 99 10
Ducks
32,3 €/100 kg/net
p/st
0105 99 20
Geese
31,6 €/100 kg/net
p/st
0105 99 30
Turkeys
23,8 €/100 kg/net
p/st
0105 99 50
Guinea fowls
34,5 €/100 kg/net
p/st
0106
Other live animals
 
 
 
Mammals
 
 
0106 11 00
Primates
Free
p/st
0106 12 00
Whales, dolphins and porpoises (mammals of the order Cetacea); manatees and dugongs (mammals of the order Sirenia)
Free
p/st
0106 19
Other
 
 
0106 19 10
Domestic rabbits
3,8
p/st
0106 19 90
Other
Free

0106 20 00
Reptiles (including snakes and turtles)
Free
p/st
 
Birds
 
 
0106 31 00
Birds of prey
Free
p/st
0106 32 00
Psittaciformes (including parrots, parakeets, macaws and cockatoos)
Free
p/st
0106 39
Other
 
 
0106 39 10
Pigeons
6,4
p/st
0106 39 90
Other
Free

0106 90 00
Other
Free

CHAPTER 2
MEAT AND EDIBLE MEAT OFFAL
Note

1.
This chapter does not cover:
(a)

products of the kinds described in headings 0201 to 0208 or 0210, unfit or unsuitable for human consumption;

(b)

guts, bladders or stomachs of animals (heading 0504) or animal blood (heading 0511 or 3002); or

(c)

animal fat, other than products of heading 0209 (Chapter 15).
Additional notes

1.

A.

The following expressions shall have the meanings hereunder assigned to them:
(a)

‘carcases of bovine animals’, for the purposes of subheadings 0201 10 and 0202 10: whole carcases of the slaughtered animals after having been bled, eviscerated and skinned, imported with or without the heads, with or without the feet and with or without the other offals attached. Where carcases are imported without the heads, the latter must have been separated from the carcase at the atloido-occipital joint. When imported without the feet, the latter must have been cut off at the carpo-metacarpal or tarso-metatarsal joints; ‘carcase’ shall include the front part of the carcase comprising all the bones and the scrag, neck and shoulder, having more than 10 pairs of ribs;

(b)

‘half-carcases of bovine animals’, for the purposes of subheadings 0201 10 and 0202 10: the product resulting from the symmetrical division of the whole carcase through the centre of each cervical, dorsal, lumbar and sacral vertebra and through the centre of the sternum and of the ischio-pubeic symphysis; ‘half-carcase’ shall include the front part of the half-carcase comprising all the bones and the scrag, neck and shoulder, having more than 10 ribs;

(c)

‘compensated quarters’, for the purposes of subheadings 0201 20 20 and 0202 20 10: portions composed of either:



forequarters comprising all the bones and the scrag, neck and shoulder, and cut at the tenth rib; and hindquarters comprising all the bones and the thigh and sirloin, and cut at the third rib, or



forequarters comprising all the bones and the scrag, neck and shoulder, and cut at the fifth rib, with the whole of the flank and breast attached; and hindquarters comprising all the bones and the thigh and sirloin, and cut at the eighth cut rib.
The forequarters and the hindquarters constituting ‘compensated quarters’ must be imported at the same time and in equal numbers, and the total weight of the forequarters must be the same as that of the hindquarters; however, a difference between the weights of the two parts of the consignment is allowed provided that this does not exceed 5 % of the weight of the heavier part (forequarters or hindquarters);

(d)

‘unseparated forequarters’, for the purposes of subheadings 0201 20 30 and 0202 20 30: the front part of a carcase, comprising all the bones and the scrag, neck and shoulder, with a minimum of four pairs of ribs and a maximum of 10 pairs of ribs (the first four pairs of ribs must be whole, the others may be cut), with or without the thin flank;

(e)

‘separated forequarters’, for the purposes of subheadings 0201 20 30 and 0202 20 30: the front part of a half-carcase, comprising all the bones and the scrag, neck and shoulder, with a minimum of four ribs and a maximum of 10 ribs (the first four ribs must be whole, the others may be cut), with or without the thin flank;

(f)

‘unseparated hindquarters’, for the purposes of subheadings 0201 20 50 and 0202 20 50: the rear part of a carcase comprising all the bones and the thigh and sirloin, including the fillet, with a minimum of three pairs of whole or cut ribs, with or without the shank and with or without the thin flank;

(g)

‘separated hindquarters’, for the purposes of subheadings 0201 20 50 and 0202 20 50: the rear part of a half-carcase, comprising all the bones and the thigh and sirloin, including the fillet, with a minimum of three whole or cut ribs, with or without the shank and with or without the thin flank;

(h)


1.

‘crop’ and ‘chuck and blade’ cuts, for the purposes of subheading 0202 30 50: the dorsal part of the forequarter, including the upper part of the shoulder, obtained from a forequarter with a minimum of four ribs and a maximum of 10 ribs by a cut along a straight line through the point where the first rib joins the first sternal segment to the point of reflection of the diaphragm on the tenth rib;

2.

‘brisket’ cut, for the purposes of subheading 0202 30 50: the lower part of the forequarter, comprising the brisket navel end and the brisket point end.

B.

Products covered by additional notes 1(A)(a) to (g) to this chapter may be presented with or without the vertebral column.

C.

In determining the number of whole or cut ribs referred to in additional note 1(A), only those attached to the vertebral column shall be taken into consideration. If the vertebral column has been removed, only the whole or cut ribs which otherwise would have been directly attached to the vertebral column shall be taken into consideration.

2.

A.

The following expressions shall have the meanings hereunder assigned to them:
(a)

‘carcases or half-carcases’, for the purposes of subheadings 0203 11 10 and 0203 21 10: slaughtered pigs, in the form of carcases of domestic swine which have been bled and eviscerated and from which the bristles and hooves have been removed. Half-carcases are derived from whole carcases by division through each cervical, dorsal, lumbar and sacral vertebra, through or along the sternum and through the ischio-pubic symphysis. These carcases or half-carcases may be with or without head, with or without the chaps, feet, flare fat, kidneys, tail or diaphragm. Half-carcases may be with or without spinal cord, brain or tongue. Carcases and half-carcases of sows may be with or without udders (mammary glands);

(b)

‘hams’ (legs), for the purposes of subheadings 0203 12 11, 0203 22 11, 0210 11 11 and 0210 11 31: the posterior (caudal) part of the half-carcase, including bones, with or without the foot, shank, rind or subcutaneous fat.
The ham (leg) is separated from the rest of the half-carcase, so that it includes, at most, the last lumbar vertebra;

(c)

‘fore-ends’, for the purposes of subheadings 0203 19 11, 0203 29 11, 0210 19 30 and 0210 19 60: the anterior (cranial) part of the half-carcase without the head, with or without the chaps, including bones, with or without foot, shank, rind or subcutaneous fat.
The fore-end is separated from the rest of the half-carcase so that it includes, at most, the fifth dorsal vertebra.
The upper (dorsal) part of the fore-end, whether or not containing the blade-bone and attached muscles (neck-end in fresh or collar in salted condition), is considered a cut of the loin, when it is separated from the lower (ventral) part of the fore-end, at most by a cut just below the vertebral column;

(d)

‘shoulders’, for the purposes of subheadings 0203 12 19, 0203 22 19, 0210 11 19 and 0210 11 39: the lower part of the fore-end whether or not containing the blade-bone and attached muscles, including bones, with or without foot, shank, rind or subcutaneous fat.
The blade-bone and attached muscles, presented separately, shall remain classified in this subheading as a part of the shoulder;

(e)

‘loins’, for the purposes of subheadings 0203 19 13, 0203 29 13, 0210 19 40 and 0210 19 70: the upper part of the half-carcase, extending from the first cervical vertebra to the caudal vertebrae, including bones, with or without the tenderloin, blade-bone, subcutaneous fat or rind.
The loin is separated from the lower part of the half-carcase by a cut just below the vertebral column;

(f)

‘bellies’, for the purposes of subheadings 0203 19 15, 0203 29 15, 0210 12 11 and 0210 12 19: the lower part of the half-carcase situated between the ham (leg) and the shoulder, commonly known as ‘streaky’, with or without bones, but with the rind and the subcutaneous fat;

(g)

‘bacon sides’, for the purposes of subheading 0210 19 10: the pig half-carcase without the head, cheek, chap, feet, tail, flare fat, kidney, tenderloin, blade-bone, sternum, vertebral column, pelvic bone and diaphragm;

(h)

‘spencers’, for the purposes of subheading 0210 19 10: the bacon side without the ham, whether or not boned;

(ij)

‘three-quarter sides’, for the purposes of subheading 0210 19 20: the bacon side without the fore-end, whether or not boned;

(k)

‘middles’, for the purposes of subheading 0210 19 20: the bacon side without the ham and the fore-end, whether or not boned.
The subheading also includes cuts of middles containing tissue of loin and belly in natural proportion to the entire middles.

B.

The parts of the cuts defined in paragraph 2(A)(f) fall in the same subheadings only if they contain rind and subcutaneous fat.
If the cuts falling in subheadings 0210 11 11, 0210 11 19, 0210 11 31, 0210 11 39, 0210 19 30 and 0210 19 60 are derived from a bacon side from which the bones indicated under paragraph 2(A)(g) have already been removed, the lines of cutting shall follow those defined under paragraph 2(A)(b), (c) and (d) accordingly; in any case, these cuts or parts thereof shall contain bones.

C.

Subheadings 0206 49 20 and 0210 99 49, shall include, in particular, heads or halves of heads of domestic swine, with or without the brains, cheeks or tongues, and parts thereof.
The head is separated from the rest of the half-carcase as follows:


by a straight cut parallel to the cranium; or



by a cut parallel to the cranium up to the level of the eyes and then inclined to the front of the head, thereby causing the chaps to remain attached to the half-carcase.
The cheeks, snouts and ears as well as the meat attached to the head, particularly to the rear part, are considered parts of heads. However, the cuts of boneless meat of the fore-end, presented alone (jowls, chaps or chaps and jowls together), fall in subheading 0203 19 55, 0203 29 55, 0210 19 50 or 0210 19 81, as the case may be.

D.

For the purposes of subheadings 0209 00 11 and 0209 00 19, ‘subcutaneous pig fat’ shall have the meaning of the fatty tissue which accumulates under the rind of the pig and adheres to it, irrespective of the part of the pig from which it comes; in any case, the weight of the fatty tissue shall exceed the weight of the rind.
These subheadings also include subcutaneous pig fat from which the rind has been removed.

E.

For the purposes of subheadings 0210 11 31, 0210 11 39, 0210 12 19 and 0210 19 60 to 0210 19 89, products in which the water/protein ratio in the meat (nitrogen content × 6,25) is 2,8 or less shall be considered as ‘dried or smoked’. The nitrogen content shall be determined according to ISO method 937-1978.

3.

A.

For the purposes of heading 0204, the following expressions shall have the meanings hereunder assigned to them:
(a)

‘carcases’, for the purposes of subheadings 0204 10, 0204 21, 0204 30, 0204 41, 0204 50 11 and 0204 50 51: whole carcases of the slaughtered animals after having been bled, eviscerated and skinned, imported with or without the heads, with or without the feet and with or without the other offals attached. Where carcases are imported without the heads, the latter must have been separated from the carcase at the atloido-occipital joint. When imported without the feet, the latter must have been cut off at the carpo-metacarpal or tarso-metatarsal joints;

(b)

‘half-carcases’, for the purposes of subheadings 0204 10, 0204 21, 0204 30, 0204 41, 0204 50 11 and 0204 50 51: the product resulting from the symmetrical division of the whole carcase through the centre of each cervical, dorsal, lumbar and sacral vertebra and through the centre of the sternum and of the ischio-pubic symphysis;

(c)

‘short-forequarters’, for the purposes of subheadings 0204 22 10, 0204 42 10, 0204 50 13 and 0204 50 53: the anterior part of the carcase, with or without the breast, including all the bones and the shoulders, scrag and middle neck, cut at right angles to the backbone, with a minimum of five and a maximum of seven pairs of whole or cut ribs;

(d)

‘short-forequarters’, for the purposes of subheadings 0204 22 10, 0204 42 10, 0204 50 13 and 0204 50 53: the anterior part of the half-carcase, with or without the breast, including all the bones and the shoulder, scrag and middle neck, cut at right angles to the backbone, with a minimum of five and a maximum of seven whole or cut ribs;

(e)

‘chines and/or best ends’, for the purposes of subheadings 0204 22 30, 0204 42 30, 0204 50 15 and 0204 50 55: the remaining part of the carcase after the legs and short-forequarters have been removed, with or without the kidneys; the chines, when separated from the best ends, must include a minimum of five lumbar vertebrae; the best ends, when separated from the chines, must include a minimum of five pairs of whole or cut ribs;

(f)

‘chine and/or best end’, for the purposes of subheadings 0204 22 30, 0204 42 30, 0204 50 15 and 0204 50 55: the remaining part of the half-carcase after the legs and short-forequarters have been removed, with or without the kidney; the chine, when separated from the best end, must include a minimum of five lumbar vertebrae; the best end, when separated from the chine, must include a minimum of five whole or cut ribs;

(g)

‘legs’, for the purposes of subheadings 0204 22 50, 0204 42 50, 0204 50 19 and 0204 50 59: the rear part of the carcase, comprising all the bones and the legs and cut at right angles to the backbone at the sixth lumbar vertebra just under the ilium or at the fourth sacral vertebra through the ilium anterior to the ischio-pubic symphysis;

(h)

‘legs’, for the purposes of subheadings 0204 22 50, 0204 42 50, 0204 50 19 and 0204 50 59: the rear part of the half-carcase comprising all the bones and the leg cut at right angles to the backbone at the sixth lumbar vertebra just under the ilium or at the fourth sacral vertebra through the ilium anterior to the ischio-pubic symphysis.

B.

In determining the number of whole or cut ribs referred to in paragraph 3 A, only those attached to the backbone shall be taken into consideration.

4.
The following expressions shall have the meanings hereunder assigned to them:
(a)

‘poultry cuts, with bone in’, for the purposes of subheadings 0207 13 20 to 0207 13 60, 0207 14 20 to 0207 14 60, 0207 26 20 to 0207 26 70, 0207 27 20 to 0207 27 70, 0207 35 21 to 0207 35 63 and 0207 36 21 to 0207 36 63: the cuts specified therein, including all bones.
Poultry cuts as referred to in (a) which have been partly boned shall fall in subheading 0207 13 70, 0207 14 70, 0207 26 80, 0207 35 79 or 0207 36 79;

(b)

‘halves’, for the purposes of subheadings 0207 13 20, 0207 14 20, 0207 26 20, 0207 27 20, 0207 35 21, 0207 35 23, 0207 35 25, 0207 36 21, 0207 36 23 and 0207 36 25: halves of poultry carcases, obtained by a longitudinal cut in a plane along the sternum and the backbone;

(c)

‘quarters’, for the purposes of subheadings 0207 13 20, 0207 14 20, 0207 26 20, 0207 27 20, 0207 35 21, 0207 35 23, 0207 35 25, 0207 36 21, 0207 36 23 and 0207 36 25: leg quarters or breast quarters, obtained by a transversal cut of a half;

(d)

‘whole wings, with or without tips’, for the purposes of subheadings 0207 13 30, 0207 14 30, 0207 26 30, 0207 27 30, 0207 35 31 and 0207 36 31: poultry cuts, consisting of the humerus, radius and ulna, together with the surrounding musculature. The tip, including the carpal bones, may or may not have been removed. The cuts shall be made at the joints;

(e)

‘breasts’, for the purposes of subheadings 0207 13 50, 0207 14 50, 0207 26 50, 0207 27 50, 0207 35 51, 0207 35 53, 0207 36 51 and 0207 36 53: poultry cuts, consisting of the sternum and the ribs distributed on both sides of it, together with the surrounding musculature;

(f)

‘legs’, for the purposes of subheadings 0207 13 60, 0207 14 60, 0207 35 61, 0207 35 63, 0207 36 61 and 0207 36 63: poultry cuts consisting of the femur, tibia and fibula, together with the surrounding musculature. The two cuts shall be made at the joints;

(g)

‘turkey drumsticks’, for the purposes of subheadings 0207 26 60 and 0207 27 60: turkey cuts, consisting of the tibia and fibula together with the surrounding musculature. The two cuts shall be made at the joints;

(h)

‘turkey legs, other than drumsticks’, for the purposes of subheadings 0207 26 70 and 0207 27 70: turkey cuts, consisting of the femur together with the surrounding musculature or of the femur, tibia and fibula, together with the surrounding musculature. The two cuts shall be made at the joints;

(ij)

‘goose or duck paletots’, for the purposes of subheadings 0207 35 71 and 0207 36 71: geese or ducks, plucked and completely drawn, without heads or feet, with carcase bones (breastbone, ribs, backbone and sacrum) removed but with the femurs, tibias and humeri.

5.
The duty rate applicable to mixtures falling in this chapter shall be as follows:
(a)

in mixtures where one of the components represents at least 90 % by weight, the rate applicable to that component applies;

(b)

in other mixtures, the rate applicable shall be that of the component which results in the highest amount of import duty.

6.

(a)

Uncooked seasoned meats fall in Chapter 16. ‘Seasoned meat’ shall be uncooked meat that has been seasoned either in depth or over the whole surface of the product with seasoning either visible to the naked eye or clearly distinguishable by taste.

(b)

Products falling in heading 0210 to which seasoning has been added during the process of preparation remain classified therein provided that the addition of seasoning has not changed their character.

7.
For the purposes of heading 0210, the terms ‘meat and edible meat offal, salted or in brine’ mean meat and edible meat offal deeply and homogeneously impregnated with salt in all parts and having a total salt content by weight of 1,2 % or more, provided that it is the salting which ensures the long-term preservation.
CN code
Description
Conventional rate of duty (%)
Supplementary unit
(1)
(2)
(3)
(4)
0201
Meat of bovine animals, fresh or chilled
 
 
0201 10 00
Carcases and half-carcases
12,8 + 176,8 €/100 kg/net (16)


0201 20
Other cuts with bone in
 
 
0201 20 20
‘Compensated’ quarters
12,8 + 176,8 €/100 kg/net (16)


0201 20 30
Unseparated or separated forequarters
12,8 + 141,4 €/100 kg/net (16)


0201 20 50
Unseparated or separated hindquarters
12,8 + 212,2 €/100 kg/net (16)


0201 20 90
Other
12,8 + 265,2 €/100 kg/net (16)


0201 30 00
Boneless
12,8 + 303,4 €/100 kg/net (16)


0202
Meat of bovine animals, frozen
 
 
0202 10 00
Carcases and half-carcases
12,8 + 176,8 €/100 kg/net (16)


0202 20
Other cuts with bone in
 
 
0202 20 10
‘Compensated’ quarters
12,8 + 176,8 €/100 kg/net (16)


0202 20 30
Unseparated or separated forequarters
12,8 + 141,4 €/100 kg/net (16)


0202 20 50
Unseparated or separated hindquarters
12,8 + 221,1 €/100 kg/net (16)


0202 20 90
Other
12,8 + 265,3 €/100 kg/net (16)


0202 30
Boneless
 
 
0202 30 10
Forequarters, whole or cut into a maximum of five pieces, each quarter being in a single block; ‘compensated’ quarters in two blocks, one of which contains the forequarter, whole or cut into a maximum of five pieces, and the other, the hindquarter, excluding the tenderloin, in one piece
12,8 + 221,1 €/100 kg/net (16)


0202 30 50
Crop, chuck and blade and brisket cuts (17)
12,8 + 221,1 €/100 kg/net (16)


0202 30 90
Other
12,8 + 304,1 €/100 kg/net (16)


0203
Meat of swine, fresh, chilled or frozen
 
 
 
Fresh or chilled
 
 
0203 11
Carcases and half-carcases
 
 
0203 11 10
Of domestic swine
53,6 €/100 kg/net (16)


0203 11 90
Other
Free

0203 12
Hams, shoulders and cuts thereof, with bone in
 
 
 
Of domestic swine
 
 
0203 12 11
Hams and cuts thereof
77,8 €/100 kg/net (16)


0203 12 19
Shoulders and cuts thereof
60,1 €/100 kg/net (16)


0203 12 90
Other
Free

0203 19
Other
 
 
 
Of domestic swine
 
 
0203 19 11
Fore-ends and cuts thereof
60,1 €/100 kg/net (16)


0203 19 13
Loins and cuts thereof, with bone in
86,9 €/100 kg/net (16)


0203 19 15
Bellies (streaky) and cuts thereof
46,7 €/100 kg/net (16)


 
Other
 
 
0203 19 55
Boneless
86,9 €/100 kg/net (16)


0203 19 59
Other
86,9 €/100 kg/net (16)


0203 19 90
Other
Free

 
Frozen
 
 
0203 21
Carcases and half-carcases
 
 
0203 21 10
Of domestic swine
53,6 €/100 kg/net (16)


0203 21 90
Other
Free

0203 22
Hams, shoulders and cuts thereof, with bone in
 
 
 
Of domestic swine
 
 
0203 22 11
Hams and cuts thereof
77,8 €/100 kg/net (16)


0203 22 19
Shoulders and cuts thereof
60,1 €/100 kg/net (16)


0203 22 90
Other
Free

0203 29
Other
 
 
 
Of domestic swine
 
 
0203 29 11
Fore-ends and cuts thereof
60,1 €/100 kg/net (16)


0203 29 13
Loins and cuts thereof, with bone in
86,9 €/100 kg/net (16)


0203 29 15
Bellies (streaky) and cuts thereof
46,7 €/100 kg/net (16)


 
Other
 
 
0203 29 55
Boneless
86,9 €/100 kg/net (16)


0203 29 59
Other
86,9 €/100 kg/net (16)


0203 29 90
Other
Free

0204
Meat of sheep or goats, fresh, chilled or frozen
 
 
0204 10 00
Carcases and half-carcases of lamb, fresh or chilled
12,8 + 171,3 €/100 kg/net (16)


 
Other meat of sheep, fresh or chilled
 
 
0204 21 00
Carcases and half-carcases
12,8 + 171,3 €/100 kg/net (16)


0204 22
Other cuts with bone in
 
 
0204 22 10
Short forequarters
12,8 + 119,9 €/100 kg/net (16)


0204 22 30
Chines and/or best ends
12,8 + 188,5 €/100 kg/net (16)


0204 22 50
Legs
12,8 + 222,7 €/100 kg/net (16)


0204 22 90
Other
12,8 + 222,7 €/100 kg/net (16)


0204 23 00
Boneless
12,8 + 311,8 €/100 kg/net (16)


0204 30 00
Carcases and half-carcases of lamb, frozen
12,8 + 128,8 €/100 kg/net (16)


 
Other meat of sheep, frozen
 
 
0204 41 00
Carcases and half-carcases
12,8 + 128,8 €/100 kg/net (16)


0204 42
Other cuts with bone in
 
 
0204 42 10
Short forequarters
12,8 + 90,2 €/100 kg/net (16)


0204 42 30
Chines and/or best ends
12,8 + 141,7 €/100 kg/net (16)


0204 42 50
Legs
12,8 + 167,5 €/100 kg/net (16)


0204 42 90
Other
12,8 + 167,5 €/100 kg/net (16)


0204 43
Boneless
 
 
0204 43 10
Of lamb
12,8 + 234,5 €/100 kg/net (16)


0204 43 90
Other
12,8 + 234,5 €/100 kg/net (16)


0204 50
Meat of goats
 
 
 
Fresh or chilled
 
 
0204 50 11
Carcases and half-carcases
12,8 + 171,3 €/100 kg/net (16)


0204 50 13
Short forequarters
12,8 + 119,9 €/100 kg/net (16)


0204 50 15
Chines and/or best ends
12,8 + 188,5 €/100 kg/net (16)


0204 50 19
Legs
12,8 + 222,7 €/100 kg/net (16)


 
Other
 
 
0204 50 31
Cuts with bone in
12,8 + 222,7 €/100 kg/net (16)


0204 50 39
Boneless cuts
12,8 + 311,8 €/100 kg/net (16)


 
Frozen
 
 
0204 50 51
Carcases and half-carcases
12,8 + 128,8 €/100 kg/net (16)


0204 50 53
Short forequarters
12,8 + 90,2 €/100 kg/net (16)


0204 50 55
Chines and/or best ends
12,8 + 141,7 €/100 kg/net (16)


0204 50 59
Legs
12,8 + 167,5 €/100 kg/net (16)


 
Other
 
 
0204 50 71
Cuts with bone in
12,8 + 167,5 €/100 kg/net (16)


0204 50 79
Boneless cuts
12,8 + 234,5 €/100 kg/net (16)


0205 00
Meat of horses, asses, mules or hinnies, fresh, chilled or frozen
 
 
0205 00 20
Fresh or chilled
5,1

0205 00 80
Frozen
5,1

0206
Edible offal of bovine animals, swine, sheep, goats, horses, asses, mules or hinnies, fresh, chilled or frozen
 
 
0206 10
Of bovine animals, fresh or chilled
 
 
0206 10 10
For the manufacture of pharmaceutical products (18)
Free

 
Other
 
 
0206 10 91
Livers
Free

0206 10 95
Thick skirt and thin skirt
12,8 + 303,4 €/100 kg/net (16)


0206 10 99
Other
Free

 
Of bovine animals, frozen
 
 
0206 21 00
Tongues
Free

0206 22 00
Livers
Free

0206 29
Other
 
 
0206 29 10
For the manufacture of pharmaceutical products (18)
Free

 
Other
 
 
0206 29 91
Thick skirt and thin skirt
12,8 + 304,1 €/100 kg/net (16)


0206 29 99
Other
Free

0206 30 00
Of swine, fresh or chilled
Free

 
Of swine, frozen
 
 
0206 41 00
Livers
Free

0206 49
Other
 
 
0206 49 20
Of domestic swine
Free

0206 49 80
Other
Free

0206 80
Other, fresh or chilled
 
 
0206 80 10
For the manufacture of pharmaceutical products (18)
Free

 
Other
 
 
0206 80 91
Of horses, asses, mules and hinnies
6,4

0206 80 99
Of sheep and goats
Free

0206 90
Other, frozen
 
 
0206 90 10
For the manufacture of pharmaceutical products (18)
Free

 
Other
 
 
0206 90 91
Of horses, asses, mules and hinnies
6,4

0206 90 99
Of sheep and goats
Free

0207
Meat and edible offal, of the poultry of heading 0105, fresh, chilled or frozen
 
 
 
Of fowls of the species Gallus domesticus
 
 
0207 11
Not cut in pieces, fresh or chilled
 
 
0207 11 10
Plucked and gutted, with heads and feet, known as ‘83 % chickens’
26,2 €/100 kg/net (16)


0207 11 30
Plucked and drawn, without heads and feet but with necks, hearts, livers and gizzards, known as ‘70 % chickens’
29,9 €/100 kg/net (16)


0207 11 90
Plucked and drawn, without heads and feet and without necks, hearts, livers and gizzards, known as ‘65 % chickens’, or otherwise presented
32,5 €/100 kg/net (16)


0207 12
Not cut in pieces, frozen
 
 
0207 12 10
Plucked and drawn, without heads and feet but with necks, hearts, livers and gizzards, known as ‘70 % chickens’
29,9 €/100 kg/net (16)


0207 12 90
Plucked and drawn, without heads and feet and without necks, hearts, livers and gizzards, known as ‘65 % chickens’, or otherwise presented
32,5 €/100 kg/net (16)


0207 13
Cuts and offal, fresh or chilled
 
 
 
Cuts
 
 
0207 13 10
Boneless
102,4 €/100 kg/net (16)


 
With bone in
 
 
0207 13 20
Halves or quarters
35,8 €/100 kg/net (16)


0207 13 30
Whole wings, with or without tips
26,9 €/100 kg/net (16)


0207 13 40
Backs, necks, backs with necks attached, rumps and wing-tips
18,7 €/100 kg/net (16)


0207 13 50
Breasts and cuts thereof
60,2 €/100 kg/net (16)


0207 13 60
Legs and cuts thereof
46,3 €/100 kg/net (16)


0207 13 70
Other
100,8 €/100 kg/net (16)


 
Offal
 
 
0207 13 91
Livers
6,4

0207 13 99
Other
18,7 €/100 kg/net

0207 14
Cuts and offal, frozen
 
 
 
Cuts
 
 
0207 14 10
Boneless
102,4 €/100 kg/net (16)


 
With bone in
 
 
0207 14 20
Halves or quarters
35,8 €/100 kg/net (16)


0207 14 30
Whole wings, with or without tips
26,9 €/100 kg/net (16)


0207 14 40
Backs, necks, backs with necks attached, rumps and wing-tips
18,7 €/100 kg/net (16)


0207 14 50
Breasts and cuts thereof
60,2 €/100 kg/net (16)


0207 14 60
Legs and cuts thereof
46,3 €/100 kg/net (16)


0207 14 70
Other
100,8 €/100 kg/net (16)


 
Offal
 
 
0207 14 91
Livers
6,4

0207 14 99
Other
18,7 €/100 kg/net

 
Of turkeys
 
 
0207 24
Not cut in pieces, fresh or chilled
 
 
0207 24 10
Plucked and drawn, without heads and feet but with necks, hearts, livers and gizzards, known as ‘80 % turkeys’
34 €/100 kg/net (16)


0207 24 90
Plucked and drawn, without heads and feet and without necks, hearts, livers and gizzards, known as ‘73 % turkeys’, or otherwise presented
37,3 €/100 kg/net (16)


0207 25
Not cut in pieces, frozen
 
 
0207 25 10
Plucked and drawn, without heads and feet but with necks, hearts, livers and gizzards, known as ‘80 % turkeys’
34 €/100 kg/net (16)


0207 25 90
Plucked and drawn, without heads and feet and without necks, hearts, livers and gizzards, known as ‘73 % turkeys’, or otherwise presented
37,3 €/100 kg/net (16)


0207 26
Cuts and offal, fresh or chilled
 
 
 
Cuts
 
 
0207 26 10
Boneless
85,1 €/100 kg/net (16)


 
With bone in
 
 
0207 26 20
Halves or quarters
41 €/100 kg/net (16)


0207 26 30
Whole wings, with or without tips
26,9 €/100 kg/net (16)


0207 26 40
Backs, necks, backs with necks attached, rumps and wing-tips
18,7 €/100 kg/net (16)


0207 26 50
Breasts and cuts thereof
67,9 €/100 kg/net (16)


 
Legs and cuts thereof
 
 
0207 26 60
Drumsticks and cuts of drumsticks
25,5 €/100 kg/net (16)


0207 26 70
Other
46 €/100 kg/net (16)


0207 26 80
Other
83 €/100 kg/net (16)


 
Offal
 
 
0207 26 91
Livers
6,4

0207 26 99
Other
18,7 €/100 kg/net

0207 27
Cuts and offal, frozen
 
 
 
Cuts
 
 
0207 27 10
Boneless
85,1 €/100 kg/net (16)


 
With bone in
 
 
0207 27 20
Halves or quarters
41 €/100 kg/net (16)


0207 27 30
Whole wings, with or without tips
26,9 €/100 kg/net (16)


0207 27 40
Backs, necks, backs with necks attached, rumps and wing-tips
18,7 €/100 kg/net (16)


0207 27 50
Breasts and cuts thereof
67,9 €/100 kg/net (16)


 
Legs and cuts thereof
 
 
0207 27 60
Drumsticks and cuts thereof
25,5 €/100 kg/net (16)


0207 27 70
Other
46 €/100 kg/net (16)


0207 27 80
Other
83 €/100 kg/net (16)


 
Offal
 
 
0207 27 91
Livers
6,4

0207 27 99
Other
18,7 €/100 kg/net

 
Of ducks, geese or guinea fowls
 
 
0207 32
Not cut in pieces, fresh or chilled
 
 
 
Of ducks
 
 
0207 32 11
Plucked, bled, gutted but not drawn, with heads and feet, known as ‘85 % ducks’
38 €/100 kg/net

0207 32 15
Plucked and drawn, without heads and feet but with necks, hearts, livers and gizzards, known as ‘70 % ducks’
46,2 €/100 kg/net

0207 32 19
Plucked and drawn, without heads and feet and without necks, hearts, livers and gizzards, known as ‘63 % ducks’, or otherwise presented
51,3 €/100 kg/net

 
Of geese
 
 
0207 32 51
Plucked, bled, not drawn, with heads and feet, known as ‘82 % geese’
45,1 €/100 kg/net

0207 32 59
Plucked and drawn, without heads and feet, with or without hearts and gizzards, known as ‘75 % geese’, or otherwise presented
48,1 €/100 kg/net

0207 32 90
Of guinea fowls
49,3 €/100 kg/net

0207 33
Not cut in pieces, frozen
 
 
 
Of ducks
 
 
0207 33 11
Plucked and drawn, without heads and feet but with necks, hearts, livers and gizzards, known as ‘70 % ducks’
46,2 €/100 kg/net

0207 33 19
Plucked and drawn, without heads and feet and without necks, hearts, livers and gizzards, known as ‘63 % ducks’, or otherwise presented
51,3 €/100 kg/net

 
Of geese
 
 
0207 33 51
Plucked, bled, not drawn, with heads and feet, known as ‘82 % geese’
45,1 €/100 kg/net

0207 33 59
Plucked and drawn, without heads and feet, with or without hearts and gizzards, known as ‘75 % geese’, or otherwise presented
48,1 €/100 kg/net

0207 33 90
Of guinea fowls
49,3 €/100 kg/net

0207 34
Fatty livers, fresh or chilled
 
 
0207 34 10
Of geese
Free

0207 34 90
Of ducks
Free

0207 35
Other, fresh or chilled
 
 
 
Cuts
 
 
 
Boneless
 
 
0207 35 11
Of geese
110,5 €/100 kg/net

0207 35 15
Of ducks or guinea fowls
128,3 €/100 kg/net

 
With bone in
 
 
 
Halves or quarters
 
 
0207 35 21
Of ducks
56,4 €/100 kg/net

0207 35 23
Of geese
52,9 €/100 kg/net

0207 35 25
Of guinea fowls
54,2 €/100 kg/net

0207 35 31
Whole wings, with or without tips
26,9 €/100 kg/net

0207 35 41
Backs, necks, backs with necks attached, rumps and wing-tips
18,7 €/100 kg/net

 
Breasts and cuts thereof
 
 
0207 35 51
Of geese
86,5 €/100 kg/net

0207 35 53
Of ducks or guinea fowls
115,5 €/100 kg/net

 
Legs and cuts thereof
 
 
0207 35 61
Of geese
69,7 €/100 kg/net

0207 35 63
Of ducks or guinea fowls
46,3 €/100 kg/net

0207 35 71
Goose or duck paletots
66 €/100 kg/net

0207 35 79
Other
123,2 €/100 kg/net

 
Offal
 
 
0207 35 91
Livers, other than fatty livers
6,4

0207 35 99
Other
18,7 €/100 kg/net

0207 36
Other, frozen
 
 
 
Cuts
 
 
 
Boneless
 
 
0207 36 11
Of geese
110,5 €/100 kg/net

0207 36 15
Of ducks or guinea fowls
128,3 €/100 kg/net

 
With bone in
 
 
 
Halves or quarters
 
 
0207 36 21
Of ducks
56,4 €/100 kg/net

0207 36 23
Of geese
52,9 €/100 kg/net

0207 36 25
Of guinea fowls
54,2 €/100 kg/net

0207 36 31
Whole wings, with or without tips
26,9 €/100 kg/net

0207 36 41
Backs, necks, backs with necks attached, rumps and wing-tips
18,7 €/100 kg/net

 
Breasts and cuts thereof
 
 
0207 36 51
Of geese
86,5 €/100 kg/net

0207 36 53
Of ducks or guinea fowls
115,5 €/100 kg/net

 
Legs and cuts thereof
 
 
0207 36 61
Of geese
69,7 €/100 kg/net

0207 36 63
Of ducks or guinea fowls
46,3 €/100 kg/net

0207 36 71
Goose or duck paletots
66 €/100 kg/net

0207 36 79
Other
123,2 €/100 kg/net

 
Offal
 
 
 
Livers
 
 
0207 36 81
Fatty livers of geese
Free

0207 36 85
Fatty livers of ducks
Free

0207 36 89
Other
6,4

0207 36 90
Other
18,7 €/100 kg/net

0208
Other meat and edible meat offal, fresh, chilled or frozen
 
 
0208 10
Of rabbits or hares
 
 
 
Of domestic rabbits
 
 
0208 10 11
Fresh or chilled
6,4

0208 10 19
Frozen
6,4

0208 10 90
Other
Free

0208 20 00
Frogs' legs
6,4

0208 30 00
Of primates
9

0208 40
Of whales, dolphins and porpoises (mammals of the order Cetacea); of manatees and dugongs (mammals of the order Sirenia)
 
 
0208 40 10
Whale meat
6,4

0208 40 90
Other
9

0208 50 00
Of reptiles (including snakes and turtles)
9

0208 90
Other
 
 
0208 90 10
Of domestic pigeons
6,4

 
Of game, other than of rabbits or hares
 
 
0208 90 20
Of quails
Free

0208 90 40
Other
Free

0208 90 55
Seal meat
6,4

0208 90 60
Of reindeer
9

0208 90 95
Other
9

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
 
 
 
Subcutaneous pig fat
 
 
0209 00 11
Fresh, chilled, frozen, salted or in brine
21,4 €/100 kg/net

0209 00 19
Dried or smoked
23,6 €/100 kg/net

0209 00 30
Pig fat, other than that of subheading 0209 00 11 or 0209 00 19
12,9 €/100 kg/net

0209 00 90
Poultry fat
41,5 €/100 kg/net

0210
Meat and edible meat offal, salted, in brine, dried or smoked; edible flours and meals of meat or meat offal
 
 
 
Meat of swine
 
 
0210 11
Hams, shoulders and cuts thereof, with bone in
 
 
 
Of domestic swine
 
 
 
Salted or in brine
 
 
0210 11 11
Hams and cuts thereof
77,8 €/100 kg/net

0210 11 19
Shoulders and cuts thereof
60,1 €/100 kg/net

 
Dried or smoked
 
 
0210 11 31
Hams and cuts thereof
151,2 €/100 kg/net

0210 11 39
Shoulders and cuts thereof
119 €/100 kg/net

0210 11 90
Other
15,4

0210 12
Bellies (streaky) and cuts thereof
 
 
 
Of domestic swine
 
 
0210 12 11
Salted or in brine
46,7 €/100 kg/net

0210 12 19
Dried or smoked
77,8 €/100 kg/net

0210 12 90
Other
15,4

0210 19
Other
 
 
 
Of domestic swine
 
 
 
Salted or in brine
 
 
0210 19 10
Bacon sides or spencers
68,7 €/100 kg/net

0210 19 20
Three-quarter sides or middles
75,1 €/100 kg/net

0210 19 30
Fore-ends and cuts thereof
60,1 €/100 kg/net

0210 19 40
Loins and cuts thereof
86,9 €/100 kg/net

0210 19 50
Other
86,9 €/100 kg/net

 
Dried or smoked
 
 
0210 19 60
Fore-ends and cuts thereof
119 €/100 kg/net

0210 19 70
Loins and cuts thereof
149,6 €/100 kg/net

 
Other
 
 
0210 19 81
Boneless
151,2 €/100 kg/net

0210 19 89
Other
151,2 €/100 kg/net

0210 19 90
Other
15,4

0210 20
Meat of bovine animals
 
 
0210 20 10
With bone in
15,4 + 265,2 €/100 kg/net

0210 20 90
Boneless
15,4 + 303,4 €/100 kg/net

 
Other, including edible flours and meals of meat and meat offal
 
 
0210 91 00
Of primates
15,4

0210 92 00
Of whales, dolphins and porpoises (mammals of the order Cetacea); of manatees and dugongs (mammals of the order Sirenia)
15,4

0210 93 00
Of reptiles (including snakes and turtles)
15,4

0210 99
Other
 
 
 
Meat
 
 
0210 99 10
Of horses, salted, in brine or dried
6,4

 
Of sheep and goats
 
 
0210 99 21
With bone in
222,7 €/100 kg/net

0210 99 29
Boneless
311,8 €/100 kg/net

0210 99 31
Of reindeer
15,4

0210 99 39
Other
15,4

 
Offal
 
 
 
Of domestic swine
 
 
0210 99 41
Livers
64,9 €/100 kg/net

0210 99 49
Other
47,2 €/100 kg/net

 
Of bovine animals
 
 
0210 99 51
Thick skirt and thin skirt
15,4 + 303,4 €/100 kg/net

0210 99 59
Other
12,8

0210 99 60
Of sheep and goats
15,4

 
Other
 
 
 
Poultry liver
 
 
0210 99 71
Fatty livers of geese or ducks, salted or in brine
Free

0210 99 79
Other
6,4

0210 99 80
Other
15,4

0210 99 90
Edible flours and meals of meat or meat offal
15,4 + 303,4 €/100 kg/net

CHAPTER 3
FISH AND CRUSTACEANS, MOLLUSCS AND OTHER AQUATIC INVERTEBRATES
Notes

1.
This chapter does not cover:
(a)

mammals of heading 0106;

(b)

meat of mammals of heading 0106 (heading 0208 or 0210);

(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 2301); or

(d)

caviar or caviar substitutes prepared from fish eggs (heading 1604).

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.
CN code
Description
Conventional rate of duty (%)
Supplementary unit
(1)
(2)
(3)
(4)
0301
Live fish
 
 
0301 10
Ornamental fish
 
 
0301 10 10
Freshwater fish
Free

0301 10 90
Saltwater fish
7,5

 
Other live fish
 
 
0301 91
Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster)
 
 
0301 91 10
Of the species Oncorhynchus apache or Oncorhynchus chrysogaster
8

0301 91 90
Other
12

0301 92 00
Eels (Anguilla spp.)
Free

0301 93 00
Carp
8

0301 99
Other
 
 
 
Freshwater fish
 
 
0301 99 11
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)
2

0301 99 19
Other
8

0301 99 90
Saltwater fish
16

0302
Fish, fresh or chilled, excluding fish fillets and other fish meat of heading 0304
 
 
 
Salmonidae, excluding livers and roes
 
 
0302 11
Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster)
 
 
0302 11 10
Of the species Oncorhynchus apache or Oncorhynchus chrysogaster
8

0302 11 20
Of the species Oncorhynchus mykiss, with heads and gills on, gutted, weighing more than 1,2 kg each, or with heads off, gilled and gutted, weighing more than 1 kg each
12

0302 11 80
Other
12

0302 12 00
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)
2

0302 19 00
Other
8

 
Flat fish (Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae and Citharidae), excluding livers and roes
 
 
0302 21
Halibut (Reinhardtius hippoglossoides, Hippoglossus hippoglossus, Hippoglossus stenolepis)
 
 
0302 21 10
Lesser or Greenland halibut (Reinhardtius hippoglossoides)
8

0302 21 30
Atlantic halibut (Hippoglossus hippoglossus)
8

0302 21 90
Pacific halibut (Hippoglossus stenolepis)
15

0302 22 00
Plaice (Pleuronectes platessa)
7,5

0302 23 00
Sole (Solea spp.)
15

0302 29
Other
 
 
0302 29 10
Megrim (Lepidorhombus spp.)
15

0302 29 90
Other
15

 
Tunas (of the genus Thunnus), skipjack or stripe-bellied bonito (Euthynnus (Katsuwonus) pelamis), excluding livers and roes
 
 
0302 31
Albacore or longfinned tunas (Thunnus alalunga)
 
 
0302 31 10
For the industrial manufacture of products of heading 1604 (19)
22 (20)
 (21)


0302 31 90
Other
22 (21)


0302 32
Yellowfin tunas (Thunnus albacares)
 
 
0302 32 10
For the industrial manufacture of products of heading 1604 (19)
22 (20)
 (21)


0302 32 90
Other
22 (21)


0302 33
Skipjack or stripe-bellied bonito
 
 
0302 33 10
For the industrial manufacture of products of heading 1604 (19)
22 (20)
 (21)


0302 33 90
Other
22 (21)


0302 34
Bigeye tunas (Thunnus obesus)
 
 
0302 34 10
For the industrial manufacture of products of heading 1604 (19)
22 (20)
 (21)


0302 34 90
Other
22 (21)


0302 35
Bluefin tunas (Thunnus thynnus)
 
 
0302 35 10
For the industrial manufacture of products of heading 1604 (19)
22 (20)
 (21)


0302 35 90
Other
22 (21)


0302 36
Southern bluefin tunas (Thunnus maccoyii)
 
 
0302 36 10
For the industrial manufacture of products of heading 1604 (19)
22 (20)
 (21)


0302 36 90
Other
22 (21)


0302 39
Other
 
 
0302 39 10
For the industrial manufacture of products of heading 1604 (19)
22 (20)
 (21)


0302 39 90
Other
22 (21)


0302 40 00
Herrings (Clupea harengus, Clupea pallasii), excluding livers and roes
 (22)


0302 50
Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus), excluding livers and roes
 
 
0302 50 10
Of the species Gadus morhua
12

0302 50 90
Other
12

 
Other fish, excluding livers and roes
 
 
0302 61
Sardines (Sardina pilchardus, Sardinops spp.), sardinella (Sardinella spp.), brisling or sprats (Sprattus sprattus)
 
 
0302 61 10
Sardines of the species Sardina pilchardus
23

0302 61 30
Sardines of the genus Sardinops; sardinella (Sardinella spp.)
15

0302 61 80
Brisling or sprats (Sprattus sprattus)
 (23)


0302 62 00
Haddock (Melanogrammus aeglefinus)
7,5

0302 63 00
Coalfish (Pollachius virens)
7,5

0302 64 00
Mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus)
 (24)


0302 65
Dogfish and other sharks
 
 
0302 65 20
Dogfish of the species Squalus acanthias
6

0302 65 50
Dogfish of the species Scyliorhinus spp.
6

0302 65 90
Other
8

0302 66 00
Eels (Anguilla spp.)
Free

0302 69
Other
 
 
 
Freshwater fish
 
 
0302 69 11
Carp
8

0302 69 19
Other
8

 
Saltwater fish
 
 
 
Fish of the genus Euthynnus, other than the skipjack or stripe-bellied bonitos (Euthynnus (Katsuwonus) pelamis) mentioned in subheading 0302 33
 
 
0302 69 21
For the industrial manufacture of products of heading 1604 (19)
22 (20)
 (21)


0302 69 25
Other
22 (21)


 
Redfish (Sebastes spp.)
 
 
0302 69 31
Of the species Sebastes marinus
7,5

0302 69 33
Other
7,5

0302 69 35
Fish of the species Boreogadus saida
12

0302 69 41
Whiting (Merlangius merlangus)
7,5

0302 69 45
Ling (Molva spp.)
7,5

0302 69 51
Alaska pollack (Theragra chalcogramma) and pollack (Pollachius pollachius)
7,5

0302 69 55
Anchovies (Engraulis spp.)
15

0302 69 61
Sea bream (Dentex dentex and Pagellus spp.)
15

 
Hake (Merluccius spp., Urophycis spp.)
 
 
 
Hake of the genus Merluccius
 
 
0302 69 66
Cape hake (shallow-water hake) (Merluccius capensis) and deepwater hake (deepwater Cape hake) (Merluccius paradoxus)
15

0302 69 67
Southern hake (Merluccius australis)
15

0302 69 68
Other
15 (21)


0302 69 69
Hake of the genus Urophycis
15

0302 69 75
Ray's bream (Brama spp.)
15

0302 69 81
Monkfish (Lophius spp.)
15

0302 69 85
Blue whiting (Micromesistius poutassou or Gadus poutassou)
7,5

0302 69 86
Southern blue whiting (Micromesistius australis)
7,5

0302 69 87
Swordfish (Xiphias gladius)
15

0302 69 88
Toothfish (Dissostichus spp.)
15

0302 69 91
Horse mackerel (scad) (Caranx trachurus, Trachurus trachurus)
15

0302 69 92
Pink cusk-eel (Genypterus blacodes)
7,5

0302 69 94
Sea bass (Dicentrarchus labrax)
15

0302 69 95
Gilt-head seabreams (Sparus aurata)
15

0302 69 99
Other
15

0302 70 00
Livers and roes
10

0303
Fish, frozen, excluding fish fillets and other fish meat of heading 0304
 
 
 
Pacific salmon (Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus), excluding livers and roes
 
 
0303 11 00
Sockeye salmon (red salmon) (Oncorhynchus nerka)
2

0303 19 00
Other
2

 
Other salmonidae, excluding livers and roes
 
 
0303 21
Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster)
 
 
0303 21 10
Of the species Oncorhynchus apache or Oncorhynchus chrysogaster
9

0303 21 20
Of the species Oncorhynchus mykiss, with heads and gills on, gutted, weighing more than 1,2 kg each, or with heads off, gilled and gutted, weighing more than 1 kg each
12

0303 21 80
Other
12

0303 22 00
Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho)
2

0303 29 00
Other
9 (21)


 
Flat fish (Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae and Citharidae), excluding livers and roes
 
 
0303 31
Halibut (Reinhardtius hippoglossoides, Hippoglossus hippoglossus, Hippoglossus stenolepis)
 
 
0303 31 10
Lesser or Greenland halibut (Reinhardtius hippoglossoides)
7,5

0303 31 30
Atlantic halibut (Hippoglossus hippoglossus)
7,5

0303 31 90
Pacific halibut (Hippoglossus stenolepis)
15

0303 32 00
Plaice (Pleuronectes platessa)
15

0303 33 00
Sole (Solea spp.)
7,5

0303 39
Other
 
 
0303 39 10
Flounder (Platichthys flesus)
7,5

0303 39 30
Fish of the genus Rhombosolea
7,5

0303 39 70
Other
15

 
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)
 
 
 
For the industrial manufacture of products of heading 1604 (19)
 
 
0303 41 11
Whole
22 (20)
 (21)


0303 41 13
Gilled and gutted
22 (20)
 (21)


0303 41 19
Other (for example, ‘heads off’)
22 (20)
 (21)


0303 41 90
Other
22 (21)


0303 42
Yellowfin tunas (Thunnus albacares)
 
 
 
For the industrial manufacture of products of heading 1604 (19)
 
 
 
Whole
 
 
0303 42 12
Weighing more than 10 kg each
20 (20)
 (21)


0303 42 18
Other
20 (20)
 (21)


 
Gilled and gutted
 
 
0303 42 32
Weighing more than 10 kg each
22 (20)
 (21)


0303 42 38
Other
22 (20)
 (21)


 
Other (for example, ‘heads off’)
 
 
0303 42 52
Weighing more than 10 kg each
22 (20)
 (21)


0303 42 58
Other
22 (20)
 (21)


0303 42 90
Other
22 (21)


0303 43
Skipjack or stripe-bellied bonito
 
 
 
For the industrial manufacture of products of heading 1604 (19)
 
 
0303 43 11
Whole
22 (20)
 (21)


0303 43 13
Gilled and gutted
22 (20)
 (21)


0303 43 19
Other (for example, ‘heads off’)
22 (20)
 (21)


0303 43 90
Other
22 (21)


0303 44
Bigeye tunas (Thunnus obesus)
 
 
 
For the industrial manufacture of products of heading 1604 (19)
 
 
0303 44 11
Whole
22 (20)
 (21)


0303 44 13
Gilled and gutted
22 (20)
 (21)


0303 44 19
Other (for example, ‘heads off’)
22 (20)
 (21)


0303 44 90
Other
22 (21)


0303 45
Bluefin tunas (Thunnus thynnus)
 
 
 
For the industrial manufacture of products of heading 1604 (19)
 
 
0303 45 11
Whole
22 (20)
 (21)


0303 45 13
Gilled and gutted
22 (20)
 (21)


0303 45 19
Other (for example, ‘heads off’)
22 (20)
 (21)


0303 45 90
Other
22 (21)


0303 46
Southern bluefin tunas (Thunnus maccoyii)
 
 
 
For the industrial manufacture of products of heading 1604 (19)
 
 
0303 46 11
Whole
22 (20)
 (21)


0303 46 13
Gilled and gutted
22 (20)
 (21)


0303 46 19
Other (for example, ‘heads off’)
22 (20)
 (21)


0303 46 90
Other
22 (21)


0303 49
Other
 
 
 
For the industrial manufacture of products of heading 1604 (19)
 
 
0303 49 31
Whole
22 (20)
 (21)


0303 49 33
Gilled and gutted
22 (20)
 (21)


0303 49 39
Other (for example, ‘heads off’)
22 (20)
 (21)


0303 49 80
Other
22 (21)


0303 50 00
Herrings (Clupea harengus, Clupea pallasii), excluding livers and roes
 (22)


0303 60
Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus), excluding livers and roes
 
 
0303 60 11
Of the species Gadus morhua
12

0303 60 19
Of the species Gadus ogac
12

0303 60 90
Of the species Gadus macrocephalus
12

 
Other fish, excluding livers and roes
 
 
0303 71
Sardines (Sardina pilchardus, Sardinops spp.), sardinella (Sardinella spp.), brisling or sprats (Sprattus sprattus)
 
 
0303 71 10
Sardines of the species Sardina pilchardus
23

0303 71 30
Sardines of the genus Sardinops; sardinella (Sardinella spp.)
15

0303 71 80
Brisling or sprats (Sprattus sprattus)
 (23)


0303 72 00
Haddock (Melanogrammus aeglefinus)
7,5

0303 73 00
Coalfish (Pollachius virens)
7,5

0303 74
Mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus)
 
 
0303 74 30
Of the species Scomber scombrus or Scomber japonicus

 (24)


0303 74 90
Of the species Scomber australasicus
15

0303 75
Dogfish and other sharks
 
 
0303 75 20
Dogfish of the species Squalus acanthias
6

0303 75 50
Dogfish of the species Scyliorhinus spp.
6

0303 75 90
Other
8

0303 76 00
Eels (Anguilla spp.)
Free

0303 77 00
Sea bass (Dicentrarchus labrax, Dicentrarchus punctatus)
15

0303 78
Hake (Merluccius spp., Urophycis spp.)
 
 
 
Hake of the genus Merluccius
 
 
0303 78 11
Cape hake (shallow-water hake) (Merluccius capensis) and deepwater hake (deepwater Cape hake) (Merluccius paradoxus)
15

0303 78 12
Argentine hake (Southwest Atlantic hake) (Merluccius hubbsi)
15

0303 78 13
Southern hake (Merluccius australis)
15

0303 78 19
Other
15 (21)


0303 78 90
Hake of the genus Urophycis
15

0303 79
Other
 
 
 
Freshwater fish
 
 
0303 79 11
Carp
8

0303 79 19
Other
8

 
Saltwater fish
 
 
 
Fish of the genus Euthynnus, other than the skipjack or stripe-bellied bonitos (Euthynnus (Katsuwonus) pelamis) mentioned in subheading 0303 43
 
 
 
For the industrial manufacture of products of heading 1604 (19)
 
 
0303 79 21
Whole
22 (20)
 (21)


0303 79 23
Gilled and gutted
22 (20)
 (21)


0303 79 29
Other (for example, ‘heads off’)
22 (20)
 (21)


0303 79 31
Other
22 (21)


 
Redfish (Sebastes spp.)
 
 
0303 79 35
Of the species Sebastes marinus
7,5

0303 79 37
Other
7,5

0303 79 41
Fish of the species Boreogadus saida
12

0303 79 45
Whiting (Merlangius merlangus)
7,5

0303 79 51
Ling (Molva spp.)
7,5

0303 79 55
Alaska pollack (Theragra chalcogramma) and pollack (Pollachius pollachius)
15

0303 79 58
Fish of the species Orcynopsis unicolor

 (25)


0303 79 65
Anchovies (Engraulis spp.)
15

0303 79 71
Sea bream (Dentex dentex and Pagellus spp.)
15

0303 79 75
Ray's bream (Brama spp.)
15

0303 79 81
Monkfish (Lophius spp.)
15

0303 79 83
Blue whiting (Micromesistius poutassou or Gadus poutassou)
7,5

0303 79 85
Southern blue whiting (Micromesistius australis)
7,5

0303 79 87
Swordfish (Xiphias gladius)
7,5

0303 79 88
Toothfish (Dissostichus spp.)
15

0303 79 91
Horse mackerel (scad) (Caranx trachurus, Trachurus trachurus)
15

0303 79 92
Blue grenadier (Macruronus novaezealandiae)
7,5

0303 79 93
Pink cusk-eel (Genypterus blacodes)
7,5

0303 79 94
Fish of the species Pelotreis flavilatus or Peltorhamphus novaezealandiae
7,5

0303 79 98
Other
15

0303 80
Livers and roes
 
 
0303 80 10
Hard and soft roes for the manufacture of deoxyribonucleic acid or protamine sulphate (19)
Free

0303 80 90
Other
10

0304
Fish fillets and other fish meat (whether or not minced), fresh, chilled or frozen
 
 
0304 10
Fresh or chilled
 
 
 
Fillets
 
 
 
Of freshwater fish
 
 
0304 10 13
Of 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)
2

 
Of trout of the species Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita and Oncorhynchus gilae
 
 
0304 10 15
Of the species Oncorhynchus mykiss weighing more than 400 g each
12

0304 10 17
Other
12

0304 10 19
Of other freshwater fish
9

 
Other
 
 
0304 10 31
Of cod (Gadus morhua, Gadus ogac, Gadus macrocephalus) and of fish of the species Boreogadus saida
18

0304 10 33
Of coalfish (Pollachius virens)
18

0304 10 35
Of redfish (Sebastes spp.)
18

0304 10 38
Other
18

 
Other fish meat (whether or not minced)
 
 
0304 10 91
Of freshwater fish
8

 
Other
 
 
0304 10 97
Flaps of herring
 (22)


0304 10 98
Other
15 (21)


0304 20
Frozen fillets
 
 
 
Of freshwater fish
 
 
0304 20 13
Of 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)
2

 
Of trout of the species Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita and Oncorhynchus gilae
 
 
0304 20 15
Of the species Oncorhynchus mykiss weighing more than 400 g each
12

0304 20 17
Other
12

0304 20 19
Of other freshwater fish
9

 
Other
 
 
 
Of cod (Gadus morhua, Gadus macrocephalus, Gadus ogac) and of fish of the species Boreogadus saida
 
 
0304 20 21
Of cod of the species Gadus macrocephalus
7,5

0304 20 29
Other
7,5

0304 20 31
Of coalfish (Pollachius virens)
7,5

0304 20 33
Of haddock (Melanogrammus aeglefinus)
7,5

 
Of redfish (Sebastes spp.)
 
 
0304 20 35
Of the species Sebastes marinus
7,5

0304 20 37
Other
7,5

0304 20 41
Of whiting (Merlangius merlangus)
7,5

0304 20 43
Of ling (Molva spp.)
7,5

0304 20 45
Of tuna (of the genus Thunnus) and of fish of the genus Euthynnus
18

 
Of mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus) and of fish of the species Orcynopsis unicolor
 
 
0304 20 51
Of mackerel of the species Scomber australasicus
15

0304 20 53
Other
15

 
Of hake (Merluccius spp., Urophycis spp.)
 
 
 
Of hake of the genus Merluccius
 
 
0304 20 55
Of Cape hake (shallow-water hake) (Merluccius capensis) and of deepwater hake (deepwater Cape hake) (Merluccius paradoxus)
7,5

0304 20 56
Of argentine hake (Southwest Atlantic hake) (Merluccius hubbsi)
7,5

0304 20 58
Other
7,5

0304 20 59
Of hake of the genus Urophycis
7,5

 
Of dogfish and other sharks
 
 
0304 20 61
Of dogfish (Squalus acanthias and Scyliorhinus spp.)
7,5

0304 20 69
Of other sharks
7,5

0304 20 71
Of plaice (Pleuronectes platessa)
7,5

0304 20 73
Of flounder (Platichthys flesus)
7,5

0304 20 75
Of herring (Clupea harengus, Clupea pallasii)
15

0304 20 79
Of megrim (Lepidorhombus spp.)
15

0304 20 83
Of monkfish (Lophius spp.)
15

0304 20 85
Of Alaska pollack (Theragra chalcogramma)
15

0304 20 87
Of swordfish (Xiphias gladius)
7,5

0304 20 88
Of toothfish (Dissostichus spp.)
15

0304 20 91
Of blue grenadier (Macruronus novaezealandiae)
7,5

0304 20 94
Other
15 (21)


0304 90
Other
 
 
0304 90 05
Surimi
15

 
Other
 
 
0304 90 10
Of freshwater fish
8

 
Other
 
 
0304 90 22
Of herring (Clupea harengus, Clupea pallasii)
 (22)


0304 90 31
Of redfish (Sebastes spp.)
8

 
Of cod (Gadus morhua, Gadus ogac, Gadus macrocephalus) and of fish of the species Boreogadus saida
 
 
0304 90 35
Of cod of the species Gadus macrocephalus
7,5

0304 90 38
Of cod of the species Gadus morhua
7,5

0304 90 39
Other
7,5

0304 90 41
Of coalfish (Pollachius virens)
7,5

0304 90 45
Of haddock (Melanogrammus aeglefinus)
7,5

0304 90 48
Of hake (Merluccius spp., Urophycis spp.)
7,5

0304 90 51
Of megrim (Lepidorhombus spp.)
15

0304 90 55
Of Ray's bream (Brama spp.)
15

0304 90 57
Of monkfish (Lophius spp.)
7,5

0304 90 59
Of blue whiting (Micromesistius poutassou or Gadus poutassou)
7,5

0304 90 61
Of Alaska pollack (Theragra chalcogramma)
7,5

0304 90 65
Of swordfish (Xiphias gladius)
7,5

0304 90 97
Other
7,5

0305
Fish, dried, salted or in brine; smoked fish, whether or not cooked before or during the smoking process; flours, meals and pellets of fish, fit for human consumption
 
 
0305 10 00
Flours, meals and pellets of fish, fit for human consumption
13

0305 20 00
Livers and roes of fish, dried, smoked, salted or in brine
11

0305 30
Fish fillets, dried, salted or in brine, but not smoked
 
 
 
Of cod (Gadus morhua, Gadus ogac, Gadus macrocephalus) and of fish of the species Boreogadus saida
 
 
0305 30 11
Of cod of the species Gadus macrocephalus
16

0305 30 19
Other
20

0305 30 30
Of 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), salted or in brine
15

0305 30 50
Of lesser or Greenland halibut (Reinhardtius hippoglossoides), salted or in brine
15

0305 30 90
Other
16

 
Smoked fish, including fillets
 
 
0305 41 00
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)
13

0305 42 00
Herrings (Clupea harengus, Clupea pallasii)
10

0305 49
Other
 
 
0305 49 10
Lesser or Greenland halibut (Reinhardtius hippoglossoides)
15

0305 49 20
Atlantic halibut (Hippoglossus hippoglossus)
16

0305 49 30
Mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus)
14

0305 49 45
Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster)
14

0305 49 50
Eels (Anguilla spp.)
14

0305 49 80
Other
14

 
Dried fish, whether or not salted but not smoked
 
 
0305 51
Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus)
 
 
0305 51 10
Dried, unsalted
13 (21)


0305 51 90
Dried, salted
13 (21)


0305 59
Other
 
 
 
Fish of the species Boreogadus saida
 
 
0305 59 11
Dried, unsalted
13 (21)


0305 59 19
Dried, salted
13 (21)


0305 59 30
Herrings (Clupea harengus, Clupea pallasii)
12

0305 59 50
Anchovies (Engraulis spp.)
10

0305 59 70
Atlantic halibut (Hippoglossus hippoglossus)
15

0305 59 80
Other
12

 
Fish, salted but not dried or smoked and fish in brine
 
 
0305 61 00
Herrings (Clupea harengus, Clupea pallasii)
12

0305 62 00
Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus)
13 (21)


0305 63 00
Anchovies (Engraulis spp.)
10

0305 69
Other
 
 
0305 69 10
Fish of the species Boreogadus saida
13 (21)


0305 69 30
Atlantic halibut (Hippoglossus hippoglossus)
15

0305 69 50
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)
11

0305 69 80
Other
12

0306
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.)
 
 
0306 11 10
Crawfish tails
12,5

0306 11 90
Other
12,5

0306 12
Lobsters (Homarus spp.)
 
 
0306 12 10
Whole
6

0306 12 90
Other
16

0306 13
Shrimps and prawns
 
 
0306 13 10
Of the family Pandalidae
12

0306 13 30
Shrimps of the genus Crangon
18

0306 13 40
Deepwater rose shrimps (Parapenaeus longirostris)
12

0306 13 50
Shrimps of the genus Penaeus
12

0306 13 80
Other
12

0306 14
Crabs
 
 
0306 14 10
Crabs of the species Paralithodes camchaticus, Chionoecetes spp. and Callinectes sapidus
7,5

0306 14 30
Crabs of the species Cancer pagurus
7,5

0306 14 90
Other
7,5

0306 19
Other, including flours, meals and pellets of crustaceans, fit for human consumption
 
 
0306 19 10
Freshwater crayfish
7,5

0306 19 30
Norway lobsters (Nephrops norvegicus)
12

0306 19 90
Other
12

 
Not frozen
 
 
0306 21 00
Rock lobster and other sea crawfish (Palinurus spp., Panulirus spp., Jasus spp.)
12,5

0306 22
Lobsters (Homarus spp.)
 
 
0306 22 10
Live
8

 
Other
 
 
0306 22 91
Whole
8

0306 22 99
Other
10

0306 23
Shrimps and prawns
 
 
0306 23 10
Of the family Pandalidae
12

 
Shrimps of the genus Crangon
 
 
0306 23 31
Fresh, chilled or cooked by steaming or by boiling in water
18

0306 23 39
Other
18

0306 23 90
Other
12

0306 24
Crabs
 
 
0306 24 30
Crabs of the species Cancer pagurus
7,5

0306 24 80
Other
7,5

0306 29
Other, including flours, meals and pellets of crustaceans, fit for human consumption
 
 
0306 29 10
Freshwater crayfish
7,5

0306 29 30
Norway lobsters (Nephrops norvegicus)
12

0306 29 90
Other
12

0307
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
 
 
0307 10 10
Flat oysters (of the genus Ostrea), live and weighing (shell included) not more than 40 g each
Free

0307 10 90
Other
9

 
Scallops, including queen scallops, of the genera Pecten, Chlamys or Placopecten
 
 
0307 21 00
Live, fresh or chilled
8

0307 29
Other
 
 
0307 29 10
Coquilles St Jacques (Pecten maximus), frozen
8

0307 29 90
Other
8

 
Mussels (Mytilus spp., Perna spp.)
 
 
0307 31
Live, fresh or chilled
 
 
0307 31 10
Mytilus spp.
10

0307 31 90
Perna spp.
8

0307 39
Other
 
 
0307 39 10
Mytilus spp.
10

0307 39 90
Perna spp.
8

 
Cuttle fish (Sepia officinalis, Rossia macrosoma, Sepiola spp.) and squid (Ommastrephes spp., Loligo spp., Nototodarus spp., Sepioteuthis spp.)
 
 
0307 41
Live, fresh or chilled
 
 
0307 41 10
Cuttle fish (Sepia officinalis, Rossia macrosoma, Sepiola spp.)
8

 
Squid (Ommastrephes spp., Loligo spp., Nototodarus spp., Sepioteuthis spp.)
 
 
0307 41 91
Loligo spp., Ommastrephes sagittatus
6

0307 41 99
Other
8

0307 49
Other
 
 
 
Frozen
 
 
 
Cuttle fish (Sepia officinalis, Rossia macrosoma, Sepiola spp.)
 
 
 
Of the genus Sepiola
 
 
0307 49 01
Lesser cuttle fish (Sepiola rondeleti)
6

0307 49 11
Other
8

0307 49 18
Other
8

 
Squid (Ommastrephes spp., Loligo spp., Nototodarus spp., Sepioteuthis spp.)
 
 
 
Loligo spp.
 
 
0307 49 31
Loligo vulgaris
6

0307 49 33
Loligo pealei
6

0307 49 35
Loligo patagonica
6

0307 49 38
Other
6

0307 49 51
Ommastrephes sagittatus
6

0307 49 59
Other
8

 
Other
 
 
0307 49 71
Cuttle fish (Sepia officinalis, Rossia macrosoma, Sepiola spp.)
8

 
Squid (Ommastrephes spp., Loligo spp., Nototodarus spp., Sepioteuthis spp.)
 
 
0307 49 91
Loligo spp., Ommastrephes sagittatus
6

0307 49 99
Other
8

 
Octopus (Octopus spp.)
 
 
0307 51 00
Live, fresh or chilled
8

0307 59
Other
 
 
0307 59 10
Frozen
8

0307 59 90
Other
8

0307 60 00
Snails, other than sea snails
Free

 
Other, including flours, meals and pellets of aquatic invertebrates other than crustaceans, fit for human consumption
 
 
0307 91 00
Live, fresh or chilled
11

0307 99
Other
 
 
 
Frozen
 
 
0307 99 11
Illex spp.
8

0307 99 13
Striped venus and other species of the family Veneridae
8

0307 99 15
Jellyfish (Rhopilema spp.)
Free

0307 99 18
Other
11

0307 99 90
Other
11

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 0405:
(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 0406 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 1702); or

(b)

albumins (including concentrates of two or more whey proteins, containing by weight more than 80 % whey proteins, calculated on the dry matter) (heading 3502) or globulins (heading 3504).
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).
Additional note

1.
The duty rate applicable to mixtures falling in headings 0401 to 0406 shall be as follows:
(a)

in mixtures where one of the components represents at least 90 % by weight, the rate applicable to that component applies;

(b)

in other mixtures, the rate applicable shall be that of the component which results in the highest amount of import duty.

CN code
Description
Conventional rate of duty (%)
Supplementary unit
(1)
(2)
(3)
(4)
0401
Milk and cream, not concentrated nor containing added sugar or other sweetening matter
 
 
0401 10
Of a fat content, by weight, not exceeding 1 %
 
 
0401 10 10
In immediate packings of a net content not exceeding two litres
13,8 €/100 kg/net

0401 10 90
Other
12,9 €/100 kg/net

0401 20
Of a fat content, by weight, exceeding 1 % but not exceeding 6 %
 
 
 
Not exceeding 3 %
 
 
0401 20 11
In immediate packings of a net content not exceeding two litres
18,8 €/100 kg/net

0401 20 19
Other
17,9 €/100 kg/net

 
Exceeding 3 %
 
 
0401 20 91
In immediate packings of a net content not exceeding two litres
22,7 €/100 kg/net

0401 20 99
Other
21,8 €/100 kg/net

0401 30
Of a fat content, by weight, exceeding 6 %
 
 
 
Not exceeding 21 %
 
 
0401 30 11
In immediate packings of a net content not exceeding two litres
57,5 €/100 kg/net

0401 30 19
Other
56,6 €/100 kg/net

 
Exceeding 21 % but not exceeding 45 %
 
 
0401 30 31
In immediate packings of a net content not exceeding two litres
110 €/100 kg/net

0401 30 39
Other
109,1 €/100 kg/net

 
Exceeding 45 %
 
 
0401 30 91
In immediate packings of a net content not exceeding two litres
183,7 €/100 kg/net

0401 30 99
Other
182,8 €/100 kg/net

0402
Milk and cream, concentrated or containing added sugar or other sweetening matter
 
 
0402 10
In powder, granules or other solid forms, of a fat content, by weight, not exceeding 1,5 %
 
 
 
Not containing added sugar or other sweetening matter
 
 
0402 10 11
In immediate packings of a net content not exceeding 2,5 kg
125,4 €/100 kg/net

0402 10 19
Other
118,8 €/100 kg/net (26)


 
Other
 
 
0402 10 91
In immediate packings of a net content not exceeding 2,5 kg
1,19 €/kg + 27,5 €/100 kg/net (27)


0402 10 99
Other
1,19 €/kg + 21 €/100 kg/net (27)


 
In powder, granules or other solid forms, of a fat content, by weight, exceeding 1,5 %
 
 
0402 21
Not containing added sugar or other sweetening matter
 
 
 
Of a fat content, by weight, not exceeding 27 %
 
 
0402 21 11
In immediate packings of a net content not exceeding 2,5 kg
135,7 €/100 kg/net

 
Other
 
 
0402 21 17
Of a fat content, by weight, not exceeding 11 %
130,4 €/100 kg/net

0402 21 19
Of a fat content, by weight, exceeding 11 % but not exceeding 27 %
130,4 €/100 kg/net

 
Of a fat content, by weight, exceeding 27 %
 
 
0402 21 91
In immediate packings of a net content not exceeding 2,5 kg
167,2 €/100 kg/net

0402 21 99
Other
161,9 €/100 kg/net

0402 29
Other
 
 
 
Of a fat content, by weight, not exceeding 27 %
 
 
0402 29 11
Special milk, for infants, in hermetically sealed containers of a net content not exceeding 500 g, of a fat content, by weight, exceeding 10 %
1,31 €/kg + 22 €/100 kg/net (27)


 
Other
 
 
0402 29 15
In immediate packings of a net content not exceeding 2,5 kg
1,31 €/kg + 22 €/100 kg/net (27)


0402 29 19
Other
1,31 €/kg + 16,8 €/100 kg/net (27)


 
Of a fat content, by weight, exceeding 27 %
 
 
0402 29 91
In immediate packings of a net content not exceeding 2,5 kg
1,62 €/kg + 22 €/100 kg/net (27)


0402 29 99
Other
1,62 €/kg + 16,8 €/100 kg/net (27)


 
Other
 
 
0402 91
Not containing added sugar or other sweetening matter
 
 
 
Of a fat content, by weight, not exceeding 8 %
 
 
0402 91 11
In immediate packings of a net content not exceeding 2,5 kg
34,7 €/100 kg/net

0402 91 19
Other
34,7 €/100 kg/net

 
Of a fat content, by weight, exceeding 8 % but not exceeding 10 %
 
 
0402 91 31
In immediate packings of a net content not exceeding 2,5 kg
43,4 €/100 kg/net

0402 91 39
Other
43,4 €/100 kg/net

 
Of a fat content, by weight, exceeding 10 % but not exceeding 45 %
 
 
0402 91 51
In immediate packings of a net content not exceeding 2,5 kg
110 €/100 kg/net

0402 91 59
Other
109,1 €/100 kg/net

 
Of a fat content, by weight, exceeding 45 %
 
 
0402 91 91
In immediate packings of a net content not exceeding 2,5 kg
183,7 €/100 kg/net

0402 91 99
Other
182,8 €/100 kg/net

0402 99
Other
 
 
 
Of a fat content, by weight, not exceeding 9,5 %
 
 
0402 99 11
In immediate packings of a net content not exceeding 2,5 kg
57,2 €/100 kg/net

0402 99 19
Other
57,2 €/100 kg/net

 
Of a fat content, by weight, exceeding 9,5 % but not exceeding 45 %
 
 
0402 99 31
In immediate packings of a net content not exceeding 2,5 kg
1,08 €/kg + 19,4 €/100 kg/net (27)


0402 99 39
Other
1,08 €/kg + 18,5 €/100 kg/net (27)


 
Of a fat content, by weight, exceeding 45 %
 
 
0402 99 91
In immediate packings of a net content not exceeding 2,5 kg
1,81 €/kg + 19,4 €/100 kg/net (27)


0402 99 99
Other
1,81 €/kg + 18,5 €/100 kg/net (27)


0403
Buttermilk, curdled milk and cream, yogurt, kephir and other fermented or acidified milk and cream, whether or not concentrated or containing added sugar or other sweetening matter or flavoured or containing added fruit, nuts or cocoa
 
 
0403 10
Yogurt
 
 
 
Not flavoured nor containing added fruit, nuts or cocoa
 
 
 
Not containing added sugar or other sweetening matter, of a fat content, by weight
 
 
0403 10 11
Not exceeding 3 %
20,5 €/100 kg/net

0403 10 13
Exceeding 3 % but not exceeding 6 %
24,4 €/100 kg/net

0403 10 19
Exceeding 6 %
59,2 €/100 kg/net

 
Other, of a fat content, by weight
 
 
0403 10 31
Not exceeding 3 %
0,17 €/kg + 21,1 €/100 kg/net (27)


0403 10 33
Exceeding 3 % but not exceeding 6 %
0,20 €/kg + 21,1 €/100 kg/net (27)


0403 10 39
Exceeding 6 %
0,54 €/kg + 21,1 €/100 kg/net (27)


 
Flavoured or containing added fruit, nuts or cocoa
 
 
 
In powder, granules or other solid forms, of a milkfat content, by weight
 
 
0403 10 51
Not exceeding 1,5 %
8,3 + 95 €/100 kg/net

0403 10 53
Exceeding 1,5 % but not exceeding 27 %
8,3 + 130,4 €/100 kg/net

0403 10 59
Exceeding 27 %
8,3 + 168,8 €/100 kg/net

 
Other, of a milkfat content, by weight
 
 
0403 10 91
Not exceeding 3 %
8,3 + 12,4 €/100 kg/net

0403 10 93
Exceeding 3 % but not exceeding 6 %
8,3 + 17,1 €/100 kg/net

0403 10 99
Exceeding 6 %
8,3 + 26,6 €/100 kg/net

0403 90
Other
 
 
 
Not flavoured nor containing added fruit, nuts or cocoa
 
 
 
In powder, granules or other solid forms
 
 
 
Not containing added sugar or other sweetening matter, of a fat content, by weight
 
 
0403 90 11
Not exceeding 1,5 %
100,4 €/100 kg/net

0403 90 13
Exceeding 1,5 % but not exceeding 27 %
135,7 €/100 kg/net

0403 90 19
Exceeding 27 %
167,2 €/100 kg/net

 
Other, of a fat content, by weight
 
 
0403 90 31
Not exceeding 1,5 %
0,95 €/kg + 22 €/100 kg/net (27)


0403 90 33
Exceeding 1,5 % but not exceeding 27 %
1,31 €/kg + 22 €/100 kg/net (27)


0403 90 39
Exceeding 27 %
1,62 €/kg + 22 €/100 kg/net (27)


 
Other
 
 
 
Not containing added sugar or other sweetening matter, of a fat content, by weight
 
 
0403 90 51
Not exceeding 3 %
20,5 €/100 kg/net

0403 90 53
Exceeding 3 % but not exceeding 6 %
24,4 €/100 kg/net

0403 90 59
Exceeding 6 %
59,2 €/100 kg/net

 
Other, of a fat content, by weight
 
 
0403 90 61
Not exceeding 3 %
0,17 €/kg + 21,1 €/100 kg/net (27)


0403 90 63
Exceeding 3 % but not exceeding 6 %
0,20 €/kg + 21,1 €/100 kg/net (27)


0403 90 69
Exceeding 6 %
0,54 €/kg + 21,1 €/100 kg/net (27)


 
Flavoured or containing added fruit, nuts or cocoa
 
 
 
In powder, granules or other solid forms, of a milkfat content, by weight
 
 
0403 90 71
Not exceeding 1,5 %
8,3 + 95 €/100 kg/net

0403 90 73
Exceeding 1,5 % but not exceeding 27 %
8,3 + 130,4 €/100 kg/net

0403 90 79
Exceeding 27 %
8,3 + 168,8 €/100 kg/net

 
Other, of a milkfat content, by weight
 
 
0403 90 91
Not exceeding 3 %
8,3 + 12,4 €/100 kg/net

0403 90 93
Exceeding 3 % but not exceeding 6 %
8,3 + 17,1 €/100 kg/net

0403 90 99
Exceeding 6 %
8,3 + 26,6 €/100 kg/net

0404
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
 
 
0404 10
Whey and modified whey, whether or not concentrated or containing added sugar or other sweetening matter
 
 
 
In powder, granules or other solid forms
 
 
 
Not containing added sugar or other sweetening matter, of a protein content (nitrogen content × 6,38), by weight
 
 
 
Not exceeding 15 %, and of a fat content, by weight
 
 
0404 10 02
Not exceeding 1,5 %
7 €/100 kg/net

0404 10 04
Exceeding 1,5 % but not exceeding 27 %
135,7 €/100 kg/net

0404 10 06
Exceeding 27 %
167,2 €/100 kg/net

 
Exceeding 15 %, and of a fat content, by weight
 
 
0404 10 12
Not exceeding 1,5 %
100,4 €/100 kg/net

0404 10 14
Exceeding 1,5 % but not exceeding 27 %
135,7 €/100 kg/net

0404 10 16
Exceeding 27 %
167,2 €/100 kg/net

 
Other, of a protein content (nitrogen content × 6,38), by weight
 
 
 
Not exceeding 15 %, and of a fat content, by weight
 
 
0404 10 26
Not exceeding 1,5 %
0,07 €/kg/net + 16,8 €/100 kg/net (27)


0404 10 28
Exceeding 1,5 % but not exceeding 27 %
1,31 €/kg/net + 22 €/100 kg/net (27)


0404 10 32
Exceeding 27 %
1,62 €/kg/net + 22 €/100 kg/net (27)


 
Exceeding 15 %, and of a fat content, by weight
 
 
0404 10 34
Not exceeding 1,5 %
0,95 €/kg/net + 22 €/100 kg/net (27)


0404 10 36
Exceeding 1,5 % but not exceeding 27 %
1,31 €/kg/net + 22 €/100 kg/net (27)


0404 10 38
Exceeding 27 %
1,62 €/kg/net + 22 €/100 kg/net (27)


 
Other
 
 
 
Not containing added sugar or other sweetening matter, of a protein content (nitrogen content × 6,38), by weight
 
 
 
Not exceeding 15 %, and of a fat content, by weight
 
 
0404 10 48
Not exceeding 1,5 %
0,07 €/kg/net (28)


0404 10 52
Exceeding 1,5 % but not exceeding 27 %
135,7 €/100 kg/net

0404 10 54
Exceeding 27 %
167,2 €/100 kg/net

 
Exceeding 15 %, and of a fat content, by weight
 
 
0404 10 56
Not exceeding 1,5 %
100,4 €/100 kg/net

0404 10 58
Exceeding 1,5 % but not exceeding 27 %
135,7 €/100 kg/net

0404 10 62
Exceeding 27 %
167,2 €/100 kg/net

 
Other, of a protein content (nitrogen content × 6,38), by weight
 
 
 
Not exceeding 15 %, and of a fat content, by weight
 
 
0404 10 72
Not exceeding 1,5 %
0,07 €/kg/net + 16,8 €/100 kg/net (29)


0404 10 74
Exceeding 1,5 % but not exceeding 27 %
1,31 €/kg/net + 22 €/100 kg/net (27)


0404 10 76
Exceeding 27 %
1,62 €/kg/net + 22 €/100 kg/net (27)


 
Exceeding 15 %, and of a fat content, by weight
 
 
0404 10 78
Not exceeding 1,5 %
0,95 €/kg/net + 22 €/100 kg/net (27)


0404 10 82
Exceeding 1,5 % but not exceeding 27 %
1,31 €/kg/net + 22 €/100 kg/net (27)


0404 10 84
Exceeding 27 %
1,62 €/kg/net + 22 €/100 kg/net (27)


0404 90
Other
 
 
 
Not containing added sugar or other sweetening matter, of a fat content, by weight
 
 
0404 90 21
Not exceeding 1,5 %
100,4 €/100 kg/net

0404 90 23
Exceeding 1,5 % but not exceeding 27 %
135,7 €/100 kg/net

0404 90 29
Exceeding 27 %
167,2 €/100 kg/net

 
Other, of a fat content, by weight
 
 
0404 90 81
Not exceeding 1,5 %
0,95 €/kg/net + 22 €/100 kg/net (27)


0404 90 83
Exceeding 1,5 % but not exceeding 27 %
1,31 €/kg/net + 22 €/100 kg/net (27)


0404 90 89
Exceeding 27 %
1,62 €/kg/net + 22 €/100 kg/net (27)


0405
Butter and other fats and oils derived from milk; dairy spreads
 
 
0405 10
Butter
 
 
 
Of a fat content, by weight, not exceeding 85 %
 
 
 
Natural butter
 
 
0405 10 11
In immediate packings of a net content not exceeding 1 kg
189,6 €/100 kg/net (26)


0405 10 19
Other
189,6 €/100 kg/net (26)


0405 10 30
Recombined butter
189,6 €/100 kg/net (26)


0405 10 50
Whey butter
189,6 €/100 kg/net (26)


0405 10 90
Other
231,3 €/100 kg/net (26)


0405 20
Dairy spreads
 
 
0405 20 10
Of a fat content, by weight, of 39 % or more but less than 60 %
9 + EA (30)


0405 20 30
Of a fat content, by weight, of 60 % or more but not exceeding 75 %
9 + EA (30)


0405 20 90
Of a fat content, by weight, of more than 75 % but less than 80 %
189,6 €/100 kg/net

0405 90
Other
 
 
0405 90 10
Of a fat content, by weight, of 99,3 % or more and of a water content, by weight, not exceeding 0,5 %
231,3 €/100 kg/net (26)


0405 90 90
Other
231,3 €/100 kg/net (26)


0406
Cheese and curd
 
 
0406 10
Fresh (unripened or uncured) cheese, including whey cheese, and curd
 
 
0406 10 20
Of a fat content, by weight, not exceeding 40 %
185,2 €/100 kg/net (26)


0406 10 80
Other
221,2 €/100 kg/net (26)


0406 20
Grated or powdered cheese, of all kinds
 
 
0406 20 10
Glarus herb cheese (known as Schabziger) made from skimmed milk and mixed with finely ground herbs (31)
7,7

0406 20 90
Other
188,2 €/100 kg/net (26)


0406 30
Processed cheese, not grated or powdered
 
 
0406 30 10
In the manufacture of which no cheeses other than Emmentaler, Gruyère and Appenzell have been used and which may contain, as an addition, Glarus herb cheese (known as Schabziger); put up for retail sale, of a fat content by weight in the dry matter not exceeding 56 %
144,9 €/100 kg/net (26)


 
Other
 
 
 
Of a fat content, by weight, not exceeding 36 % and of a fat content, by weight, in the dry matter
 
 
0406 30 31
Not exceeding 48 %
139,1 €/100 kg/net (26)


0406 30 39
Exceeding 48 %
144,9 €/100 kg/net (26)


0406 30 90
Of a fat content, by weight, exceeding 36 %
215 €/100 kg/net (26)


0406 40
Blue-veined cheese
 
 
0406 40 10
Roquefort
140,9 €/100 kg/net (26)


0406 40 50
Gorgonzola
140,9 €/100 kg/net (26)


0406 40 90
Other
140,9 €/100 kg/net (26)


0406 90
Other cheese
 
 
0406 90 01
For processing (32)
167,1 €/100 kg/net (26)


 
Other
 
 
0406 90 13
Emmentaler
171,7 €/100 kg/net (26)


0406 90 15
Gruyère, Sbrinz
171,7 €/100 kg/net (26)


0406 90 17
Bergkäse, Appenzell
171,7 €/100 kg/net (26)


0406 90 18
Fromage fribourgeois, Vacherin Mont d'Or and Tête de Moine
171,7 €/100 kg/net (26)


0406 90 19
Glarus herb cheese (known as Schabziger) made from skimmed milk and mixed with finely ground herbs (31)
7,7

0406 90 21
Cheddar
167,1 €/100 kg/net (26)


0406 90 23
Edam
151 €/100 kg/net (26)


0406 90 25
Tilsit
151 €/100 kg/net (26)


0406 90 27
Butterkäse
151 €/100 kg/net (26)


0406 90 29
Kashkaval
151 €/100 kg/net (26)


 
Feta
 
 
0406 90 31
Of sheep's milk or buffalo milk in containers containing brine, or in sheepskin or goatskin bottles
151 €/100 kg/net (26)


0406 90 33
Other
151 €/100 kg/net (26)


0406 90 35
Kefalo-Tyri
151 €/100 kg/net (26)


0406 90 37
Finlandia
151 €/100 kg/net (26)


0406 90 39
Jarlsberg
151 €/100 kg/net (26)


 
Other
 
 
0406 90 50
Cheese of sheep's milk or buffalo milk in containers containing brine, or in sheepskin or goatskin bottles
151 €/100 kg/net (26)


 
Other
 
 
 
Of a fat content, by weight, not exceeding 40 % and a water content, by weight, in the non-fatty matter
 
 
 
Not exceeding 47 %
 
 
0406 90 61
Grana Padano, Parmigiano Reggiano
188,2 €/100 kg/net

0406 90 63
Fiore Sardo, Pecorino
188,2 €/100 kg/net (26)


0406 90 69
Other
188,2 €/100 kg/net (26)


 
Exceeding 47 % but not exceeding 72 %
 
 
0406 90 73
Provolone
151 €/100 kg/net (26)


0406 90 75
Asiago, Caciocavallo, Montasio, Ragusano
151 €/100 kg/net (26)


0406 90 76
Danbo, Fontal, Fontina, Fynbo, Havarti, Maribo, Samsø
151 €/100 kg/net (26)


0406 90 78
Gouda
151 €/100 kg/net (26)


0406 90 79
Esrom, Italico, Kernhem, Saint-Nectaire, Saint-Paulin, Taleggio
151 €/100 kg/net (26)


0406 90 81
Cantal, Cheshire, Wensleydale, Lancashire, Double Gloucester, Blarney, Colby, Monterey
151 €/100 kg/net (26)


0406 90 82
Camembert
151 €/100 kg/net (26)


0406 90 84
Brie
151 €/100 kg/net (26)


0406 90 85
Kefalograviera, Kasseri
151 €/100 kg/net

 
Other cheese, of a water content, by weight, in the non-fatty matter
 
 
0406 90 86
Exceeding 47 % but not exceeding 52 %
151 €/100 kg/net (26)


0406 90 87
Exceeding 52 % but not exceeding 62 %
151 €/100 kg/net (26)


0406 90 88
Exceeding 62 % but not exceeding 72 %
151 €/100 kg/net (26)


0406 90 93
Exceeding 72 %
185,2 €/100 kg/net (26)


0406 90 99
Other
221,2 €/100 kg/net (26)


0407 00
Birds' eggs, in shell, fresh, preserved or cooked
 
 
 
Of poultry
 
 
 
For hatching (33)
 
 
0407 00 11
Of turkeys or geese
105 €/1 000 p/st
p/st
0407 00 19
Other
35 €/1 000 p/st
p/st
0407 00 30
Other
30,4 €/100 kg/net (26)

1 000 p/st
0407 00 90
Other
7,7
p/st
0408
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
 
 
 
Egg yolks
 
 
0408 11
Dried
 
 
0408 11 20
Unfit for human consumption (34)
Free

0408 11 80
Other
142,3 €/100 kg/net (26)


0408 19
Other
 
 
0408 19 20
Unfit for human consumption (34)
Free

 
Other
 
 
0408 19 81
Liquid
62 €/100 kg/net (26)


0408 19 89
Other, including frozen
66,3 €/100 kg/net (26)


 
Other
 
 
0408 91
Dried
 
 
0408 91 20
Unfit for human consumption (34)
Free

0408 91 80
Other
137,4 €/100 kg/net (26)


0408 99
Other
 
 
0408 99 20
Unfit for human consumption (34)
Free

0408 99 80
Other
35,3 €/100 kg/net (26)


0409 00 00
Natural honey
17,3

0410 00 00
Edible products of animal origin, not elsewhere specified or included
7,7

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 0505 and parings and similar waste of raw hides or skins of heading 0511(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 9603).

2.
For the purposes of heading 0501, 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, hippopotamus, 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.
CN code
Description
Conventional rate of duty (%)
Supplementary unit
(1)
(2)
(3)
(4)
0501 00 00
Human hair, unworked, whether or not washed or scoured; waste of human hair
Free

0502
Pigs', hogs' or boars' bristles and hair; badger hair and other brush making hair; waste of such bristles or hair
 
 
0502 10 00
Pigs', hogs' or boars' bristles and hair and waste thereof
Free

0502 90 00
Other
Free

0503 00 00
Horsehair and horsehair waste, whether or not put up as a layer with or without supporting material
Free

0504 00 00
Guts, bladders and stomachs of animals (other than fish), whole and pieces thereof, fresh, chilled, frozen, salted, in brine, dried or smoked
Free

0505
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
 
 
0505 10 10
Raw
Free

0505 10 90
Other
Free

0505 90 00
Other
Free

0506
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 00
Ossein and bones treated with acid
Free

0506 90 00
Other
Free

0507
Ivory, tortoiseshell, 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 00
Ivory; ivory powder and waste
Free

0507 90 00
Other
Free

0508 00 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
Free

0509 00
Natural sponges of animal origin
 
 
0509 00 10
Raw
Free

0509 00 90
Other
5,1

0510 00 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
Free

0511
Animal products not elsewhere specified or included; dead animals of Chapter 1 or 3, unfit for human consumption
 
 
0511 10 00
Bovine semen
Free
p/st (35)

 
Other
 
 
0511 91
Products of fish or crustaceans, molluscs or other aquatic invertebrates; dead animals of Chapter 3
 
 
0511 91 10
Fish waste
Free

0511 91 90
Other
Free

0511 99
Other
 
 
0511 99 10
Sinews or tendons; parings and similar waste of raw hides or skins
Free

0511 99 90
Other
Free

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 0601, 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 0603 or 0604 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 9701.
CN code
Description
Conventional rate of duty (%)
Supplementary unit
(1)
(2)
(3)
(4)
0601
Bulbs, tubers, tuberous roots, corms, crowns and rhizomes, dormant, in growth or in flower; chicory plants and roots other than roots of heading 1212
 
 
0601 10
Bulbs, tubers, tuberous roots, corms, crowns and rhizomes, dormant
 
 
0601 10 10
Hyacinths
5,1
p/st
0601 10 20
Narcissi
5,1
p/st
0601 10 30
Tulips
5,1
p/st
0601 10 40
Gladioli
5,1
p/st
0601 10 90
Other
5,1

0601 20
Bulbs, tubers, tuberous roots, corms, crowns and rhizomes, in growth or in flower; chicory plants and roots
 
 
0601 20 10
Chicory plants and roots
Free

0601 20 30
Orchids, hyacinths, narcissi and tulips
9,6

0601 20 90
Other
6,4

0602
Other live plants (including their roots), cuttings and slips; mushroom spawn
 
 
0602 10
Unrooted cuttings and slips
 
 
0602 10 10
Of vines
Free

0602 10 90
Other
4

0602 20
Trees, shrubs and bushes, grafted or not, of kinds which bear edible fruit or nuts
 
 
0602 20 10
Vine slips, grafted or rooted
Free

0602 20 90
Other
8,3

0602 30 00
Rhododendrons and azaleas, grafted or not
8,3

0602 40
Roses, grafted or not
 
 
0602 40 10
Neither budded nor grafted
8,3
p/st
0602 40 90
Budded or grafted
8,3
p/st
0602 90
Other
 
 
0602 90 10
Mushroom spawn
8,3

0602 90 20
Pineapple plants
Free

0602 90 30
Vegetable and strawberry plants
8,3

 
Other
 
 
 
Outdoor plants
 
 
 
Trees, shrubs and bushes
 
 
0602 90 41
Forest trees
8,3

 
Other
 
 
0602 90 45
Rooted cuttings and young plants
6,5

0602 90 49
Other
8,3

 
Other outdoor plants
 
 
0602 90 51
Perennial plants
8,3

0602 90 59
Other
8,3

 
Indoor plants
 
 
0602 90 70
Rooted cuttings and young plants, excluding cacti
6,5

 
Other
 
 
0602 90 91
Flowering plants with buds or flowers, excluding cacti
6,5

0602 90 99
Other
6,5

0603
Cut flowers and flower buds of a kind suitable for bouquets or for ornamental purposes, fresh, dried, dyed, bleached, impregnated or otherwise prepared
 
 
0603 10
Fresh
 
 
0603 10 10
Roses
 (36)

p/st
0603 10 20
Carnations
 (36)

p/st
0603 10 30
Orchids
 (36)

p/st
0603 10 40
Gladioli
 (36)

p/st
0603 10 50
Chrysanthemums
 (36)

p/st
0603 10 80
Other
 (36)


0603 90 00
Other
10

0604
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
 
 
0604 10 10
Reindeer moss
Free

0604 10 90
Other
5

 
Other
 
 
0604 91
Fresh
 
 
0604 91 20
Christmas trees
2,5
p/st
0604 91 40
Conifer branches
2,5

0604 91 90
Other
2

0604 99
Other
 
 
0604 99 10
Not further prepared than dried
Free

0604 99 90
Other
10,9

CHAPTER 7
EDIBLE VEGETABLES AND CERTAIN ROOTS AND TUBERS
Notes

1.
This chapter does not cover forage products of heading 1214.
2.
In headings 0709 to 0712, the word ‘vegetables’ includes edible mushrooms, truffles, olives, capers, marrows, pumpkins, aubergines, sweetcorn (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 0712 covers all dried vegetables of the kinds falling in headings 0701 to 0711, other than:
(a)

dried leguminous vegetables, shelled (heading 0713);

(b)

sweetcorn in the forms specified in headings 1102 to 1104;

(c)

flour, meal, powder, flakes, granules and pellets of potatoes (heading 1105);

(d)

flour, meal and powder of the dried leguminous vegetables of heading 0713 (heading 1106).

4.
However, dried or crushed or ground fruits of the genus Capsicum or of the genus Pimenta are excluded from this chapter (heading 0904).
Additional note

1.
For the purposes of subheading 0714 10 10, the expression ‘pellets of flour and meal’ means pellets of which, when dispersed in water, at least 95 % by weight passes through a woven metal wire cloth sieve with an aperture of 2 mm, calculated on the dry matter.
CN code
Description
Conventional rate of duty (%)
Supplementary unit
(1)
(2)
(3)
(4)
0701
Potatoes, fresh or chilled
 
 
0701 10 00
Seed (37)
4,5

0701 90
Other
 
 
0701 90 10
For the manufacture of starch (38)
5,8

 
Other
 
 
0701 90 50
New, from 1 January to 30 June
 (39)


0701 90 90
Other
11,5

0702 00 00
Tomatoes, fresh or chilled
 (40)


0703
Onions, shallots, garlic, leeks and other alliaceous vegetables, fresh or chilled
 
 
0703 10
Onions and shallots
 
 
 
Onions
 
 
0703 10 11
Sets
9,6

0703 10 19
Other
9,6

0703 10 90
Shallots
9,6

0703 20 00
Garlic
9,6 + 120 €/100 kg/net (41)


0703 90 00
Leeks and other alliaceous vegetables
10,4

0704
Cabbages, cauliflowers, kohlrabi, kale and similar edible brassicas, fresh or chilled
 
 
0704 10 00
Cauliflowers and headed broccoli
 (42)


0704 20 00
Brussels sprouts
12

0704 90
Other
 
 
0704 90 10
White cabbages and red cabbages
12 MIN 0,4 €/100 kg/net

0704 90 90
Other
12

0705
Lettuce (Lactuca sativa) and chicory (Cichorium spp.), fresh or chilled
 
 
 
Lettuce
 
 
0705 11 00
Cabbage lettuce (head lettuce)
 (43)


0705 19 00
Other
10,4

 
Chicory
 
 
0705 21 00
Witloof chicory (Cichorium intybus var. foliosum)
10,4

0705 29 00
Other
10,4

0706
Carrots, turnips, salad beetroot, salsify, celeriac, radishes and similar edible roots, fresh or chilled
 
 
0706 10 00
Carrots and turnips
13,6 (41)


0706 90
Other
 
 
0706 90 10
Celeriac (rooted celery or German celery)
 (44)


0706 90 30
Horseradish (Cochlearia armoracia)
12

0706 90 90
Other
13,6

0707 00
Cucumbers and gherkins, fresh or chilled
 
 
0707 00 05
Cucumbers
 (40)


0707 00 90
Gherkins
12,8

0708
Leguminous vegetables, shelled or unshelled, fresh or chilled
 
 
0708 10 00
Peas (Pisum sativum)
 (45)


0708 20 00
Beans (Vigna spp., Phaseolus spp.)
 (46)


0708 90 00
Other leguminous vegetables
11,2

0709
Other vegetables, fresh or chilled
 
 
0709 10 00
Globe artichokes
 (40)


0709 20 00
Asparagus
10,2

0709 30 00
Aubergines (eggplants)
12,8

0709 40 00
Celery other than celeriac
12,8

 
Mushrooms and truffles
 
 
0709 51 00
Mushrooms of the genus Agaricus
12,8

0709 52 00
Truffles
6,4

0709 59
Other
 
 
0709 59 10
Chanterelles
3,2

0709 59 30
Flap mushrooms
5,6

0709 59 90
Other
6,4

0709 60
Fruits of the genus Capsicum or of the genus Pimenta
 
 
0709 60 10
Sweet peppers
7,2 (41)


 
Other
 
 
0709 60 91
Of the genus Capsicum, for the manufacture of capsicin or capsicum oleoresin dyes (38)
Free

0709 60 95
For the industrial manufacture of essential oils or resinoids (38)
Free

0709 60 99
Other
6,4

0709 70 00
Spinach, New Zealand spinach and orache spinach (garden spinach)
10,4

0709 90
Other
 
 
0709 90 10
Salad vegetables, other than lettuce (Lactuca sativa) and chicory (Cichorium spp.)
10,4

0709 90 20
Chard (or white beet) and cardoons
10,4

 
Olives
 
 
0709 90 31
For uses other than the production of oil (38)
4,5

0709 90 39
Other
13,1 €/100 kg/net

0709 90 40
Capers
5,6

0709 90 50
Fennel
8

0709 90 60
Sweetcorn
9,4 €/100 kg/net

0709 90 70
Courgettes
 (40)


0709 90 90
Other
12,8

0710
Vegetables (uncooked or cooked by steaming or boiling in water), frozen
 
 
0710 10 00
Potatoes
14,4

 
Leguminous vegetables, shelled or unshelled
 
 
0710 21 00
Peas (Pisum sativum)
14,4

0710 22 00
Beans (Vigna spp., Phaseolus spp.)
14,4

0710 29 00
Other
14,4

0710 30 00
Spinach, New Zealand spinach and orache spinach (garden spinach)
14,4

0710 40 00
Sweetcorn
5,1 + 9,4 €/100 kg/net (47)


0710 80
Other vegetables
 
 
0710 80 10
Olives
15,2

 
Fruits of the genus Capsicum or of the genus Pimenta
 
 
0710 80 51
Sweet peppers
14,4

0710 80 59
Other
6,4

 
Mushrooms
 
 
0710 80 61
Of the genus Agaricus
14,4

0710 80 69
Other
14,4

0710 80 70
Tomatoes
14,4

0710 80 80
Globe artichokes
14,4

0710 80 85
Asparagus
14,4

0710 80 95
Other
14,4

0710 90 00
Mixtures of vegetables
14,4

0711
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
 
 
0711 20 10
For uses other than the production of oil (38)
6,4

0711 20 90
Other
13,1 €/100 kg/net

0711 30 00
Capers
4,8

0711 40 00
Cucumbers and gherkins
12

 
Mushrooms and truffles
 
 
0711 51 00
Mushrooms of the genus Agaricus
9,6 + 191 €/100 kg/net eda (41)

kg/net eda
0711 59 00
Other
9,6

0711 90
Other vegetables; mixtures of vegetables
 
 
 
Vegetables
 
 
0711 90 10
Fruits of the genus Capsicum or of the genus Pimenta, excluding sweet peppers
6,4

0711 90 30
Sweetcorn
5,1 + 9,4 €/100 kg/net (47)


0711 90 50
Onions
7,2

0711 90 80
Other
9,6

0711 90 90
Mixtures of vegetables
12

0712
Dried vegetables, whole, cut, sliced, broken or in powder, but not further prepared
 
 
0712 20 00
Onions
12,8 (41)


 
Mushrooms, wood ears (Auricularia spp.), jelly fungi (Tremella spp.) and truffles
 
 
0712 31 00
Mushrooms of the genus Agaricus
12,8

0712 32 00
Wood ears (Auricularia spp.)
12,8

0712 33 00
Jelly fungi (Tremella spp.)
12,8

0712 39 00
Other
12,8

0712 90
Other vegetables; mixtures of vegetables
 
 
0712 90 05
Potatoes, whether or not cut or sliced but not further prepared
10,2

 
Sweetcorn (Zea mays var. saccharata)
 
 
0712 90 11
Hybrids for sowing (37)
Free

0712 90 19
Other
9,4 €/100 kg/net

0712 90 30
Tomatoes
12,8

0712 90 50
Carrots
12,8

0712 90 90
Other
12,8

0713
Dried leguminous vegetables, shelled, whether or not skinned or split
 
 
0713 10
Peas (Pisum sativum)
 
 
0713 10 10
For sowing
Free

0713 10 90
Other
Free

0713 20 00
Chickpeas (garbanzos)
Free

 
Beans (Vigna spp., Phaseolus spp.)
 
 
0713 31 00
Beans of the species Vigna mungo (L.) Hepper or Vigna radiata (L.) Wilczek
Free

0713 32 00
Small red (Adzuki) beans (Phaseolus or Vigna angularis)
Free

0713 33
Kidney beans, including white pea beans (Phaseolus vulgaris)
 
 
0713 33 10
For sowing
Free

0713 33 90
Other
Free

0713 39 00
Other
Free

0713 40 00
Lentils
Free

0713 50 00
Broad beans (Vicia faba var. major) and horse beans (Vicia faba var. equina, Vicia faba var. minor)
3,2

0713 90 00
Other
3,2

0714
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)
 
 
0714 10 10
Pellets of flour and meal
9,5 €/100 kg/net (41)


 
Other
 
 
0714 10 91
Of a kind used for human consumption, in immediate packings of a net content not exceeding 28 kg, either fresh and whole or without skin and frozen, whether or not sliced
9,5 €/100 kg/net (41)


0714 10 99
Other
9,5 €/100 kg/net (41)


0714 20
Sweet potatoes
 
 
0714 20 10
Fresh, whole, intended for human consumption (48)
3,8 (49)


0714 20 90
Other
6,4 €/100 kg/net (41)


0714 90
Other
 
 
 
Arrowroot, salep and similar roots and tubers with high starch content
 
 
0714 90 11
Of a kind used for human consumption, in immediate packings of a net content not exceeding 28 kg, either fresh and whole or without skin and frozen, whether or not sliced
9,5 €/100 kg/net (41)


0714 90 19
Other
9,5 €/100 kg/net (41)


0714 90 90
Other
3,8 (49)


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.
Additional notes

1.
The content of various sugars expressed as sucrose (sugar content) of the products classified in this chapter corresponds to the figure indicated by a refractometer (used in accordance with the method prescribed in the Annex to Regulation (EEC) No 558/93) at a temperature of 20 °C and multiplied by the factor 0,95.
2.
For the purposes of subheadings 0811 90 11, 0811 90 31 and 0811 90 85, ‘tropical fruit’ means guavas, mangoes, mangosteens, papaws (papayas), tamarinds, cashew apples, lychees, jackfruit, sapodillo plums, passion fruit, carambola and pitahaya.
3.
For the purposes of subheadings 0811 90 11, 0811 90 31, 0811 90 85, 0812 90 70 and 0813 50 31, ‘tropical nuts’ means coconuts, cashew nuts, Brazil nuts, areca (or betel), cola and macadamia nuts.
CN code
Description
Conventional rate of duty (%)
Supplementary unit
(1)
(2)
(3)
(4)
0801
Coconuts, Brazil nuts and cashew nuts, fresh or dried, whether or not shelled or peeled
 
 
 
Coconuts
 
 
0801 11 00
Desiccated
Free

0801 19 00
Other
Free

 
Brazil nuts
 
 
0801 21 00
In shell
Free

0801 22 00
Shelled
Free

 
Cashew nuts
 
 
0801 31 00
In shell
Free

0801 32 00
Shelled
Free

0802
Other nuts, fresh or dried, whether or not shelled or peeled
 
 
 
Almonds
 
 
0802 11
In shell
 
 
0802 11 10
Bitter
Free

0802 11 90
Other
5,6 (50)


0802 12
Shelled
 
 
0802 12 10
Bitter
Free

0802 12 90
Other
3,5 (50)


 
Hazelnuts or filberts (Corylus spp.)
 
 
0802 21 00
In shell
3,2

0802 22 00
Shelled
3,2

 
Walnuts
 
 
0802 31 00
In shell
4

0802 32 00
Shelled
5,1

0802 40 00
Chestnuts (Castanea spp.)
5,6

0802 50 00
Pistachios
1,6

0802 90
Other
 
 
0802 90 20
Areca (or betel), cola and pecans
Free

0802 90 50
Pine nuts
3,2 (51)


0802 90 60
Macadamia nuts
2

0802 90 85
Other
3,2 (51)


0803 00
Bananas, including plantains, fresh or dried
 
 
 
Fresh
 
 
0803 00 11
Plantains
16

0803 00 19
Other
680 €/1 000 kg/net (50)


0803 00 90
Dried
16

0804
Dates, figs, pineapples, avocados, guavas, mangoes and mangosteens, fresh or dried
 
 
0804 10 00
Dates
7,7

0804 20
Figs
 
 
0804 20 10
Fresh
5,6

0804 20 90
Dried
8

0804 30 00
Pineapples
5,8

0804 40 00
Avocados
 (52)


0804 50 00
Guavas, mangoes and mangosteens
Free

0805
Citrus fruit, fresh or dried
 
 
0805 10
Oranges
 
 
0805 10 20
Sweet oranges, fresh
 (53)


0805 10 80
Other
 (54)


0805 20
Mandarins (including tangerines and satsumas); clementines, wilkings and similar citrus hybrids
 
 
0805 20 10
Clementines
 (53)


0805 20 30
Monreales and satsumas
 (53)


0805 20 50
Mandarins and wilkings
 (53)


0805 20 70
Tangerines
 (53)


0805 20 90
Other
 (53)


0805 40 00
Grapefruit
 (55)


0805 50
Lemons (Citrus limon, Citrus limonum) and limes (Citrus aurantifolia, Citrus latifolia)
 
 
0805 50 10
Lemons (Citrus limon, Citrus limonum)
 (53)


0805 50 90
Limes (Citrus aurantifolia, Citrus latifolia)
12,8

0805 90 00
Other
12,8

0806
Grapes, fresh or dried
 
 
0806 10
Fresh
 
 
0806 10 10
Table grapes
 (53)


0806 10 90
Other
 (56)


0806 20
Dried
 
 
0806 20 10
Currants
2,4

0806 20 30
Sultanas
2,4

0806 20 90
Other
2,4

0807
Melons (including watermelons) and papaws (papayas), fresh
 
 
 
Melons (including watermelons)
 
 
0807 11 00
Watermelons
8,8

0807 19 00
Other
8,8

0807 20 00
Papaws (papayas)
Free

0808
Apples, pears and quinces, fresh
 
 
0808 10
Apples
 
 
0808 10 10
Cider apples, in bulk, from 16 September to 15 December
 (53)


0808 10 80
Other
 (53)


0808 20
Pears and quinces
 
 
 
Pears
 
 
0808 20 10
Perry pears, in bulk, from 1 August to 31 December
 (53)


0808 20 50
Other
 (53)


0808 20 90
Quinces
7,2

0809
Apricots, cherries, peaches (including nectarines), plums and sloes, fresh
 
 
0809 10 00
Apricots
 (53)


0809 20
Cherries
 
 
0809 20 05
Sour cherries (Prunus cerasus)
 (53)


0809 20 95
Other
 (53)


0809 30
Peaches, including nectarines
 
 
0809 30 10
Nectarines
 (53)


0809 30 90
Other
 (53)


0809 40
Plums and sloes
 
 
0809 40 05
Plums
 (53)


0809 40 90
Sloes
12

0810
Other fruit, fresh
 
 
0810 10 00
Strawberries
 (57)


0810 20
Raspberries, blackberries, mulberries and loganberries
 
 
0810 20 10
Raspberries
8,8

0810 20 90
Other
9,6

0810 30
Black-, white- or redcurrants and gooseberries
 
 
0810 30 10
Blackcurrants
8,8

0810 30 30
Redcurrants
8,8

0810 30 90
Other
9,6

0810 40
Cranberries, bilberries and other fruits of the genus Vaccinium
 
 
0810 40 10
Cowberries, foxberries or mountain cranberries (fruit of the species Vaccinium vitis-idaea)
Free

0810 40 30
Fruit of the species Vaccinium myrtillus
3,2

0810 40 50
Fruit of the species Vaccinium macrocarpon and Vaccinium corymbosum
3,2

0810 40 90
Other
9,6

0810 50 00
Kiwifruit
 (58)


0810 60 00
Durians
8,8

0810 90
Other
 
 
0810 90 30
Tamarinds, cashew apples, lychees, jackfruit, sapodillo plums
Free

0810 90 40
Passion fruit, carambola and pitahaya
Free

0810 90 95
Other
8,8

0811
Fruit and nuts, uncooked or cooked by steaming or boiling in water, frozen, whether or not containing added sugar or other sweetening matter
 
 
0811 10
Strawberries
 
 
 
Containing added sugar or other sweetening matter
 
 
0811 10 11
With a sugar content exceeding 13 % by weight
20,8 + 8,4 €/100 kg/net

0811 10 19
Other
20,8

0811 10 90
Other
14,4

0811 20
Raspberries, blackberries, mulberries, loganberries, black-, white- or redcurrants and gooseberries
 
 
 
Containing added sugar or other sweetening matter
 
 
0811 20 11
With a sugar content exceeding 13 % by weight
20,8 + 8,4 €/100 kg/net

0811 20 19
Other
20,8

 
Other
 
 
0811 20 31
Raspberries
14,4

0811 20 39
Blackcurrants
14,4

0811 20 51
Redcurrants
12

0811 20 59
Blackberries and mulberries
12

0811 20 90
Other
14,4

0811 90
Other
 
 
 
Containing added sugar or other sweetening matter
 
 
 
With a sugar content exceeding 13 % by weight
 
 
0811 90 11
Tropical fruit and tropical nuts
13 + 5,3 €/100 kg/net

0811 90 19
Other
20,8 + 8,4 €/100 kg/net

 
Other
 
 
0811 90 31
Tropical fruit and tropical nuts
13

0811 90 39
Other
20,8

 
Other
 
 
0811 90 50
Fruit of the species Vaccinium myrtillus
12

0811 90 70
Fruit of the species Vaccinium myrtilloides and Vaccinium angustifolium
3,2

 
Cherries
 
 
0811 90 75
Sour cherries (Prunus cerasus)
14,4

0811 90 80
Other
14,4

0811 90 85
Tropical fruit and tropical nuts
9

0811 90 95
Other
14,4

0812
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
 
 
0812 10 00
Cherries
8,8

0812 90
Other
 
 
0812 90 10
Apricots
12,8

0812 90 20
Oranges
12,8

0812 90 30
Papaws (papayas)
2,3

0812 90 40
Fruit of the species Vaccinium myrtillus
6,4

0812 90 70
Guavas, mangoes, mangosteens, tamarinds, cashew apples, lychees, jackfruit, sapodillo plums, passion fruit, carambola, pitahaya and tropical nuts
5,5

0812 90 98
Other
8,8

0813
Fruit, dried, other than that of headings 0801 to 0806; mixtures of nuts or dried fruits of this chapter
 
 
0813 10 00
Apricots
5,6

0813 20 00
Prunes
9,6

0813 30 00
Apples
3,2

0813 40
Other fruit
 
 
0813 40 10
Peaches, including nectarines
5,6

0813 40 30
Pears
6,4

0813 40 50
Papaws (papayas)
2

0813 40 60
Tamarinds
Free

0813 40 70
Cashew apples, lychees, jackfruit, sapodillo plums, passion fruit, carambola and pitahaya
Free

0813 40 95
Other
2,4

0813 50
Mixtures of nuts or dried fruits of this chapter
 
 
 
Mixtures of dried fruit, other than that of headings 0801 to 0806
 
 
 
Not containing prunes
 
 
0813 50 12
Of papaws (papayas), tamarinds, cashew apples, lychees, jackfruit, sapodillo plums, passion fruit, carambola and pitahaya
4

0813 50 15
Other
6,4

0813 50 19
Containing prunes
9,6

 
Mixtures exclusively of dried nuts of headings 0801 and 0802
 
 
0813 50 31
Of tropical nuts
4

0813 50 39
Other
6,4

 
Other mixtures
 
 
0813 50 91
Not containing prunes or figs
8

0813 50 99
Other
9,6

0814 00 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
1,6

CHAPTER 9
COFFEE, TEA, MATÉ AND SPICES
Notes

1.
Mixtures of the products of headings 0904 to 0910 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 0910.
The addition of other substances to the products of headings 0904 to 0910 (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 2103.
2.
This chapter does not cover cubeb pepper (Piper cubeba) or other products of heading 1211.
Additional note

1.
The rate of duty applicable to mixtures referred to in note 1(a) shall be the one applicable to the component having the highest duty rate.
CN code
Description
Conventional rate of duty (%)
Supplementary unit
(1)
(2)
(3)
(4)
0901
Coffee, whether or not roasted or decaffeinated; coffee husks and skins; coffee substitutes containing coffee in any proportion
 
 
 
Coffee, not roasted
 
 
0901 11 00
Not decaffeinated
Free

0901 12 00
Decaffeinated
8,3

 
Coffee, roasted
 
 
0901 21 00
Not decaffeinated
7,5

0901 22 00
Decaffeinated
9

0901 90
Other
 
 
0901 90 10
Coffee husks and skins
Free

0901 90 90
Coffee substitutes containing coffee
11,5

0902
Tea, whether or not flavoured
 
 
0902 10 00
Green tea (not fermented) in immediate packings of a content not exceeding 3 kg
3,2

0902 20 00
Other green tea (not fermented)
Free

0902 30 00
Black tea (fermented) and partly fermented tea, in immediate packings of a content not exceeding 3 kg
Free

0902 40 00
Other black tea (fermented) and other partly fermented tea
Free

0903 00 00
Maté
Free

0904
Pepper of the genus Piper; dried or crushed or ground fruits of the genus Capsicum or of the genus Pimenta
 
 
 
Pepper
 
 
0904 11 00
Neither crushed nor ground
Free

0904 12 00
Crushed or ground
4

0904 20
Fruits of the genus Capsicum or of the genus Pimenta, dried or crushed or ground
 
 
 
Neither crushed nor ground
 
 
0904 20 10
Sweet peppers
9,6

0904 20 30
Other
Free

0904 20 90
Crushed or ground
5

0905 00 00
Vanilla
6

0906
Cinnamon and cinnamon-tree flowers
 
 
0906 10 00
Neither crushed nor ground
Free

0906 20 00
Crushed or ground
Free

0907 00 00
Cloves (whole fruit, cloves and stems)
8

0908
Nutmeg, mace and cardamoms
 
 
0908 10 00
Nutmeg
Free

0908 20 00
Mace
Free

0908 30 00
Cardamoms
Free

0909
Seeds of anise, badian, fennel, coriander, cumin or caraway; juniper berries
 
 
0909 10 00
Seeds of anise or badian
Free

0909 20 00
Seeds of coriander
Free

0909 30 00
Seeds of cumin
Free

0909 40 00
Seeds of caraway
Free

0909 50 00
Seeds of fennel; juniper berries
Free

0910
Ginger, saffron, turmeric (curcuma), thyme, bay leaves, curry and other spices
 
 
0910 10 00
Ginger
Free

0910 20
Saffron
 
 
0910 20 10
Neither crushed nor ground
Free

0910 20 90
Crushed or ground
8,5

0910 30 00
Turmeric (curcuma)
Free

0910 40
Thyme; bay leaves
 
 
 
Thyme
 
 
 
Neither crushed nor ground
 
 
0910 40 11
Wild thyme (Thymus serpyllum)
Free

0910 40 13
Other
7

0910 40 19
Crushed or ground
8,5

0910 40 90
Bay leaves
7

0910 50 00
Curry
Free

 
Other spices
 
 
0910 91
Mixtures referred to in note 1(b) to this chapter
 
 
0910 91 10
Neither crushed nor ground
Free

0910 91 90
Crushed or ground
12,5

0910 99
Other
 
 
0910 99 10
Fenugreek seed
Free

 
Other
 
 
0910 99 91
Neither crushed nor ground
Free

0910 99 99
Crushed or ground
12,5

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 1006.

2.
Heading 1005 does not cover sweetcorn (Chapter 7).
Subheading note

1.
The term ‘durum wheat’ means wheat of the species Triticum durum and the hybrids derived from the inter-specific crossing of Triticum durum which have the same number (28) of chromosomes as that species.
Additional notes

1.
The following terms shall have the meanings hereunder assigned to them:
(a)

‘round grain rice’ (subheadings 1006 10 21, 1006 10 92, 1006 20 11, 1006 20 92, 1006 30 21, 1006 30 42, 1006 30 61 and 1006 30 92): rice, the grains of which are of a length not exceeding 5,2 mm and of a length/width ratio of less than 2;

(b)

‘medium grain rice’ (subheadings 1006 10 23, 1006 10 94, 1006 20 13, 1006 20 94, 1006 30 23, 1006 30 44, 1006 30 63 and 1006 30 94): rice, the grains of which are of a length exceeding 5,2 mm but not exceeding 6,0 mm and of a length/width ratio of less than 3;

(c)

‘long grain rice’ (subheadings 1006 10 25, 1006 10 27, 1006 10 96, 1006 10 98, 1006 20 15, 1006 20 17, 1006 20 96, 1006 20 98, 1006 30 25, 1006 30 27, 1006 30 46, 1006 30 48, 1006 30 65, 1006 30 67, 1006 30 96 and 1006 30 98): rice, the grains of which are of a length exceeding 6,0 mm;

(d)

‘paddy rice’ (subheadings 1006 10 21, 1006 10 23, 1006 10 25, 1006 10 27, 1006 10 92, 1006 10 94, 1006 10 96 and 1006 10 98): rice which has retained its husk after threshing;

(e)

‘husked rice’ (subheadings 1006 20 11, 1006 20 13, 1006 20 15, 1006 20 17, 1006 20 92, 1006 20 94, 1006 20 96 and 1006 20 98): rice from which only the husk has been removed. Examples of rice falling within this definition are those with the commercial descriptions ‘brown rice’, ‘cargo rice’, ‘loonzain’ and ‘riso sbramato’;

(f)

‘semi-milled rice’ (subheadings 1006 30 21, 1006 30 23, 1006 30 25, 1006 30 27, 1006 30 42, 1006 30 44, 1006 30 46 and 1006 30 48): rice from which the husk, part of the germ and the whole or part of the outer layers of the pericarp, but not the inner layers, have been removed;

(g)

‘wholly milled rice’ (subheadings 1006 30 61, 1006 30 63, 1006 30 65, 1006 30 67, 1006 30 92, 1006 30 94, 1006 30 96 and 1006 30 98): rice from which the husk, the whole of the outer and inner layers of the pericarp, the whole of the germ in the case of long or medium grain rice, and at least part thereof in the case of round grain rice, have been removed, but in which longitudinal white striations may remain on not more than 10 % of the grains;

(h)

‘broken rice’ (subheading 1006 40): grain fragments the length of which does not exceed three quarters of the average length of the whole grain.

2.
The duty-rate applicable to mixtures of this chapter shall be as follows:
(a)

in mixtures where one of the components represents at least 90 % by weight, the rate applicable to that component applies;

(b)

in other mixtures, the rate applicable shall be that of the component which results in the highest amount of import duty.

CN code
Description
Conventional rate of duty (%)
Supplementary unit
(1)
(2)
(3)
(4)
1001
Wheat and meslin
 
 
1001 10 00
Durum wheat
148 €/t (59)
 (60)


1001 90
Other
 
 
1001 90 10
Spelt for sowing (61)
12,8

 
Other spelt, common wheat and meslin
 
 
1001 90 91
Common wheat and meslin seed
95 €/t (60)


1001 90 99
Other
95 €/t (59)
 (60)


1002 00 00
Rye
93 €/t (60)


1003 00
Barley
 
 
1003 00 10
Seed
93 €/t

1003 00 90
Other
93 €/t

1004 00 00
Oats
89 €/t

1005
Maize (corn)
 
 
1005 10
Seed
 
 
 
Hybrid (61)
 
 
1005 10 11
Double hybrids and top cross hybrids
Free

1005 10 13
Three-cross hybrids
Free

1005 10 15
Simple hybrids
Free

1005 10 19
Other
Free

1005 10 90
Other
94 €/t (60)


1005 90 00
Other
94 €/t (59)
 (60)


1006
Rice
 
 
1006 10
Rice in the husk (paddy or rough)
 
 
1006 10 10
For sowing (61)
7,7

 
Other
 
 
 
Parboiled
 
 
1006 10 21
Round grain
211 €/t

1006 10 23
Medium grain
211 €/t

 
Long grain
 
 
1006 10 25
Of a length/width ratio greater than 2 but less than 3
211 €/t

1006 10 27
Of a length/width ratio equal to or greater than 3
211 €/t

 
Other
 
 
1006 10 92
Round grain
211 €/t

1006 10 94
Medium grain
211 €/t

 
Long grain
 
 
1006 10 96
Of a length/width ratio greater than 2 but less than 3
211 €/t

1006 10 98
Of a length/width ratio equal to or greater than 3
211 €/t

1006 20
Husked (brown) rice
 
 
 
Parboiled
 
 
1006 20 11
Round grain
264 €/t (62)
 (59)


1006 20 13
Medium grain
264 €/t (62)
 (59)


 
Long grain
 
 
1006 20 15
Of a length/width ratio greater than 2 but less than 3
264 €/t (62)
 (59)


1006 20 17
Of a length/width ratio equal to or greater than 3
264 €/t (62)
 (59)


 
Other
 
 
1006 20 92
Round grain
264 €/t (62)
 (59)


1006 20 94
Medium grain
264 €/t (62)
 (59)


 
Long grain
 
 
1006 20 96
Of a length/width ratio greater than 2 but less than 3
264 €/t (62)
 (59)


1006 20 98
Of a length/width ratio equal to or greater than 3
264 €/t (62)
 (59)


1006 30
Semi-milled or wholly milled rice, whether or not polished or glazed
 
 
 
Semi-milled rice
 
 
 
Parboiled
 
 
1006 30 21
Round grain
416 €/t (62)
 (59)


1006 30 23
Medium grain
416 €/t (62)
 (59)


 
Long grain
 
 
1006 30 25
Of a length/width ratio greater than 2 but less than 3
416 €/t (62)
 (59)


1006 30 27
Of a length/width ratio equal to or greater than 3
416 €/t (62)
 (59)


 
Other
 
 
1006 30 42
Round grain
416 €/t (62)
 (59)


1006 30 44
Medium grain
416 €/t (62)
 (59)


 
Long grain
 
 
1006 30 46
Of a length/width ratio greater than 2 but less than 3
416 €/t (62)
 (59)


1006 30 48
Of a length/width ratio equal to or greater than 3
416 €/t (62)
 (59)


 
Wholly milled rice
 
 
 
Parboiled
 
 
1006 30 61
Round grain
416 €/t (62)
 (59)


1006 30 63
Medium grain
416 €/t (62)
 (59)


 
Long grain
 
 
1006 30 65
Of a length/width ratio greater than 2 but less than 3
416 €/t (62)
 (59)


1006 30 67
Of a length/width ratio equal to or greater than 3
416 €/t (62)
 (59)


 
Other
 
 
1006 30 92
Round grain
416 €/t (62)
 (59)


1006 30 94
Medium grain
416 €/t (62)
 (59)


 
Long grain
 
 
1006 30 96
Of a length/width ratio greater than 2 but less than 3
416 €/t (62)
 (59)


1006 30 98
Of a length/width ratio equal to or greater than 3
416 €/t (62)
 (59)


1006 40 00
Broken rice
128 €/t (59)


1007 00
Grain sorghum
 
 
1007 00 10
Hybrids for sowing (61)
6,4

1007 00 90
Other
94 €/t (59)
 (60)


1008
Buckwheat, millet and canary seed; other cereals
 
 
1008 10 00
Buckwheat
37 €/t

1008 20 00
Millet
56 €/t (59)


1008 30 00
Canary seed
Free

1008 90
Other cereals
 
 
1008 90 10
Triticale
93 €/t

1008 90 90
Other
37 €/t

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 0901 or 2101);

(b)

prepared flours, groats, meals or starches of heading 1901;

(c)

corn flakes and other products of heading 1904;

(d)

vegetables, prepared or preserved, of heading 2001, 2004 or 2005;

(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 2302. However, germ of cereals, whole, rolled, flaked or ground, is always classified in heading 1104.

(B)

Products falling in this chapter under the above provisions shall be classified in heading 1101 or 1102 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.
Otherwise, they fall in heading 1103 or 1104.

Cereal

Starch content

Ash content

Rate of passage through a sieve with an aperture of

315 micrometres (microns)

500 micrometres (microns)

(1)

(2)

(3)

(4)

(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 %



Other cereals

45 %

2 %

50 %



3.
For the purposes of heading 1103, 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.
Additional notes

1.
The duty-rate applicable to mixtures of this chapter shall be as follows:
(a)

in mixtures where one of the components represents at least 90 % by weight, the rate applicable to that component applies;

(b)

in other mixtures, the rate applicable shall be that of the component which results in the highest amount of import duty.

2.
For the purposes of heading 1106, the terms ‘flour’, ‘meal’ and ‘powder’ mean products (other than shredded desiccated coconut), obtained by milling or some other fragmentation process from dried leguminous vegetables of heading 0713, from sago or roots or tubers of heading 0714 or from products of Chapter 8, of which:
(a)

in the case of dried leguminous vegetables, sago, roots, tubers and products of Chapter 8 (excluding nuts of headings 0801 and 0802), at least 95 % by weight passes through a woven metal wire cloth sieve with an aperture of 2 mm;

(b)

in the case of nuts of headings 0801 and 0802, at least 50 % by weight passes through a woven metal wire cloth sieve with an aperture of 2,5 mm.

CN code
Description
Conventional rate of duty (%)
Supplementary unit
(1)
(2)
(3)
(4)
1101 00
Wheat or meslin flour
 
 
 
Wheat flour
 
 
1101 00 11
Of durum wheat
172 €/t

1101 00 15
Of common wheat and spelt
172 €/t

1101 00 90
Meslin flour
172 €/t

1102
Cereal flours other than of wheat or meslin
 
 
1102 10 00
Rye flour
168 €/t

1102 20
Maize (corn) flour
 
 
1102 20 10
Of a fat content not exceeding 1,5 % by weight
173 €/t

1102 20 90
Other
98 €/t

1102 30 00
Rice flour
138 €/t

1102 90
Other
 
 
1102 90 10
Barley flour
171 €/t

1102 90 30
Oat flour
164 €/t

1102 90 90
Other
98 €/t

1103
Cereal groats, meal and pellets
 
 
 
Groats and meal
 
 
1103 11
Of wheat
 
 
1103 11 10
Durum wheat
267 €/t

1103 11 90
Common wheat and spelt
186 €/t

1103 13
Of maize (corn)
 
 
1103 13 10
Of a fat content not exceeding 1,5 % by weight
173 €/t

1103 13 90
Other
98 €/t

1103 19
Of other cereals
 
 
1103 19 10
Of rye
171 €/t

1103 19 30
Of barley
171 €/t

1103 19 40
Of oats
164 €/t

1103 19 50
Of rice
138 €/t

1103 19 90
Other
98 €/t

1103 20
Pellets
 
 
1103 20 10
Of rye
171 €/t

1103 20 20
Of barley
171 €/t

1103 20 30
Of oats
164 €/t

1103 20 40
Of maize
173 €/t

1103 20 50
Of rice
138 €/t

1103 20 60
Of wheat
175 €/t

1103 20 90
Other
98 €/t

1104
Cereal grains otherwise worked (for example, hulled, rolled, flaked, pearled, sliced or kibbled), except rice of heading 1006; germ of cereals, whole, rolled, flaked or ground
 
 
 
Rolled or flaked grains
 
 
1104 12
Of oats
 
 
1104 12 10
Rolled
93 €/t

1104 12 90
Flaked
182 €/t

1104 19
Of other cereals
 
 
1104 19 10
Of wheat
175 €/t

1104 19 30
Of rye
171 €/t

1104 19 50
Of maize
173 €/t

 
Of barley
 
 
1104 19 61
Rolled
97 €/t

1104 19 69
Flaked
189 €/t

 
Other
 
 
1104 19 91
Flaked rice
234 €/t

1104 19 99
Other
173 €/t

 
Other worked grains (for example, hulled, pearled, sliced or kibbled)
 
 
1104 22
Of oats
 
 
1104 22 20
Hulled (shelled or husked)
162 €/t

1104 22 30
Hulled and sliced or kibbled (‘Grütze’ or ‘grutten’)
162 €/t

1104 22 50
Pearled
145 €/t

1104 22 90
Not otherwise worked than kibbled
93 €/t

1104 22 98
Other
93 €/t (63)


1104 23
Of maize (corn)
 
 
1104 23 10
Hulled (shelled or husked), whether or not sliced or kibbled
152 €/t

1104 23 30
Pearled
152 €/t

1104 23 90
Not otherwise worked than kibbled
98 €/t

1104 23 99
Other
98 €/t

1104 29
Of other cereals
 
 
 
Of barley
 
 
1104 29 01
Hulled (shelled or husked)
150 €/t

1104 29 03
Hulled and sliced or kibbled (‘Grütze’ or ‘grutten’)
150 €/t

1104 29 05
Pearled
236 €/t

1104 29 07
Not otherwise worked than kibbled
97 €/t

1104 29 09
Other
97 €/t

 
Other
 
 
 
Hulled (shelled or husked), whether or not sliced or kibbled
 
 
1104 29 11
Of wheat
129 €/t

1104 29 18
Other
129 €/t

1104 29 30
Pearled
154 €/t

 
Not otherwise worked than kibbled
 
 
1104 29 51
Of wheat
99 €/t

1104 29 55
Of rye
97 €/t

1104 29 59
Other
98 €/t

 
Other
 
 
1104 29 81
Of wheat
99 €/t

1104 29 85
Of rye
97 €/t

1104 29 89
Other
98 €/t

1104 30
Germ of cereals, whole, rolled, flaked or ground
 
 
1104 30 10
Of wheat
76 €/t

1104 30 90
Of other cereals
75 €/t

1105
Flour, meal, powder, flakes, granules and pellets of potatoes
 
 
1105 10 00
Flour, meal and powder
12,2

1105 20 00
Flakes, granules and pellets
12,2

1106
Flour, meal and powder of the dried leguminous vegetables of heading 0713, of sago or of roots or tubers of heading 0714 or of the products of Chapter 8
 
 
1106 10 00
Of the dried leguminous vegetables of heading 0713
7,7

1106 20
Of sago or of roots or tubers of heading 0714
 
 
1106 20 10
Denatured (64)
95 €/t

1106 20 90
Other
166 €/t

1106 30
Of the products of Chapter 8
 
 
1106 30 10
Of bananas
10,9

1106 30 90
Other
8,3

1107
Malt, whether or not roasted
 
 
1107 10
Not roasted
 
 
 
Of wheat
 
 
1107 10 11
In the form of flour
177 €/t

1107 10 19
Other
134 €/t

 
Other
 
 
1107 10 91
In the form of flour
173 €/t

1107 10 99
Other
131 €/t

1107 20 00
Roasted
152 €/t

1108
Starches; inulin
 
 
 
Starches
 
 
1108 11 00
Wheat starch
224 €/t

1108 12 00
Maize (corn) starch
166 €/t

1108 13 00
Potato starch
166 €/t

1108 14 00
Manioc (cassava) starch
166 €/t

1108 19
Other starches
 
 
1108 19 10
Rice starch
216 €/t

1108 19 90
Other
166 €/t

1108 20 00
Inulin
19,2

1109 00 00
Wheat gluten, whether or not dried
512 €/t

CHAPTER 12
OIL SEEDS AND OLEAGINOUS FRUITS; MISCELLANEOUS GRAINS, SEEDS AND FRUIT; INDUSTRIAL OR MEDICINAL PLANTS; STRAW AND FODDER
Notes

1.
Heading 1207 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 0801 or 0802 or to olives (Chapter 7 or 20).
2.
Heading 1208 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 2304 to 2306.
3.
For the purposes of heading 1209, 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 1209 does not, however, apply to the following, even if for sowing:
(a)

leguminous vegetables or sweetcorn (Chapter 7);

(b)

spices or other products of Chapter 9;

(c)

cereals (Chapter 10); or

(d)

products of headings 1201 to 1207 or 1211.

4.
Heading 1211 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 1211 does not, however, apply to:
(a)

medicaments of Chapter 30;

(b)

perfumery, cosmetic or toilet preparations of Chapter 33; or

(c)

insecticides, fungicides, herbicides, disinfectants or similar products of heading 3808.

5.
For the purposes of heading 1212, the term ‘seaweeds and other algae’ does not include:
(a)

dead single-cell micro-organisms of heading 2102;

(b)

cultures of micro-organisms of heading 3002; or

(c)

fertilisers of heading 3101 or 3105.
Subheading note

1.
For the purposes of subheading 1205 10, the expression ‘low erucic acid rape or colza seeds’ means rape or colza seeds yielding a fixed oil which has an erucic acid content of less than 2 % by weight and yielding a solid component which contains less than 30 micromoles of glucosinolates per gram.
CN code
Description
Conventional rate of duty (%)
Supplementary unit
(1)
(2)
(3)
(4)
1201 00
Soya beans, whether or not broken
 
 
1201 00 10
For sowing (65)
Free

1201 00 90
Other
Free

1202
Groundnuts, not roasted or otherwise cooked, whether or not shelled or broken
 
 
1202 10
In shell
 
 
1202 10 10
For sowing (65)
Free

1202 10 90
Other
Free

1202 20 00
Shelled, whether or not broken
Free

1203 00 00
Copra
Free

1204 00
Linseed, whether or not broken
 
 
1204 00 10
For sowing (65)
Free

1204 00 90
Other
Free

1205
Rape or colza seeds, whether or not broken
 
 
1205 10
Low erucic acid rape or colza seeds
 
 
1205 10 10
For sowing (65)
Free

1205 10 90
Other
Free

1205 90 00
Other
Free

1206 00
Sunflower seeds, whether or not broken
 
 
1206 00 10
For sowing (65)
Free

 
Other
 
 
1206 00 91
Shelled; in grey-and-white-striped shell
Free

1206 00 99
Other
Free

1207
Other oil seeds and oleaginous fruits, whether or not broken
 
 
1207 10
Palm nuts and kernels
 
 
1207 10 10
For sowing (65)
Free

1207 10 90
Other
Free

1207 20
Cotton seeds
 
 
1207 20 10
For sowing (65)
Free

1207 20 90
Other
Free

1207 30
Castor oil seeds
 
 
1207 30 10
For sowing (65)
Free

1207 30 90
Other
Free

1207 40
Sesamum seeds
 
 
1207 40 10
For sowing (65)
Free

1207 40 90
Other
Free

1207 50
Mustard seeds
 
 
1207 50 10
For sowing (65)
Free

1207 50 90
Other
Free

1207 60
Safflower seeds
 
 
1207 60 10
For sowing (65)
Free

1207 60 90
Other
Free

 
Other
 
 
1207 91
Poppy seeds
 
 
1207 91 10
For sowing (65)
Free

1207 91 90
Other
Free

1207 99
Other
 
 
1207 99 20
For sowing (65)
Free

 
Other
 
 
1207 99 91
Hemp seeds
Free

1207 99 98
Other
Free

1208
Flours and meals of oil seeds or oleaginous fruits, other than those of mustard
 
 
1208 10 00
Of soya beans
4,5

1208 90 00
Other
Free

1209
Seeds, fruit and spores, of a kind used for sowing
 
 
1209 10 00
Sugar beet seed
8,3

 
Seeds of forage plants
 
 
1209 21 00
Lucerne (alfalfa) seed
2,5

1209 22
Clover (Trifolium spp.) seed
 
 
1209 22 10
Red clover (Trifolium pratense L.)
Free

1209 22 80
Other
Free

1209 23
Fescue seed
 
 
1209 23 11
Meadow fescue (Festuca pratensis Huds.) seed
Free

1209 23 15
Red fescue (Festuca rubra L.) seed
Free

1209 23 80
Other
2,5

1209 24 00
Kentucky blue grass (Poa pratensis L.) seed
Free

1209 25
Ryegrass (Lolium multiflorum Lam., Lolium perenne L.) seed
 
 
1209 25 10
Italian ryegrass (including westerwolds) (Lolium multiflorum Lam.)
Free

1209 25 90
Perennial ryegrass (Lolium perenne L.)
Free

1209 26 00
Timothy grass seed
Free

1209 29
Other
 
 
1209 29 10
Vetch seed; seeds of the genus Poa (Poa palustris L., Poa trivialis L.); cocksfoot grass (Dactylis glomerata L.); bent grass (Agrostis)
Free

1209 29 50
Lupine seed
2,5

1209 29 60
Fodder beet seed (Beta vulgaris var. alba)
8,3

1209 29 80
Other
2,5

1209 30 00
Seeds of herbaceous plants cultivated principally for their flowers
3

 
Other
 
 
1209 91
Vegetable seeds
 
 
1209 91 10
Kohlrabi seeds (Brassica oleracea, var. caulorapa and gongylodes L.)
3

1209 91 30
Salad beet seed or beetroot seed (Beta vulgaris var. conditiva)
8,3

1209 91 90
Other
3

1209 99
Other
 
 
1209 99 10
Forest-tree seeds
Free

 
Other
 
 
1209 99 91
Seeds of plants cultivated principally for their flowers, other than those of subheading 1209 30
3

1209 99 99
Other
4

1210
Hop cones, fresh or dried, whether or not ground, powdered or in the form of pellets; lupulin
 
 
1210 10 00
Hop cones, neither ground nor powdered nor in the form of pellets
5,8

1210 20
Hop cones, ground, powdered or in the form of pellets; lupulin
 
 
1210 20 10
Hop cones, ground, powdered or in the form of pellets, with higher lupulin content; lupulin
5,8

1210 20 90
Other
5,8

1211
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
 
 
1211 10 00
Liquorice roots
Free

1211 20 00
Ginseng roots
Free

1211 30 00
Coca leaf
Free

1211 40 00
Poppy straw
Free

1211 90
Other
 
 
1211 90 30
Tonquin beans
3

1211 90 97
Other
Free

1212
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
 
 
1212 10
Locust beans, including locust bean seeds
 
 
1212 10 10
Locust beans
5,1

 
Locust bean seeds
 
 
1212 10 91
Not decorticated, crushed or ground
Free

1212 10 99
Other
5,8

1212 20 00
Seaweeds and other algae
Free

1212 30 00
Apricot, peach (including nectarine) or plum stones and kernels
Free

 
Other
 
 
1212 91
Sugar beet
 
 
1212 91 20
Dried, whether or not ground
23 €/100 kg/net

1212 91 80
Other
6,7 €/100 kg/net

1212 99
Other
 
 
1212 99 20
Sugar cane
4,6 €/100 kg/net

1212 99 80
Other
Free

1213 00 00
Cereal straw and husks, unprepared, whether or not chopped, ground, pressed or in the form of pellets
Free

1214
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
 
 
1214 10 00
Lucerne (alfalfa) meal and pellets
Free

1214 90
Other
 
 
1214 90 10
Mangolds, swedes and other fodder roots
5,8

1214 90 90
Other
Free

CHAPTER 13
LAC; GUMS, RESINS AND OTHER VEGETABLE SAPS AND EXTRACTS
Note

1.
Heading 1302 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 1704);

(b)

malt extract (heading 1901);

(c)

extracts of coffee, tea or maté (heading 2101);

(d)

vegetable saps or extracts constituting alcoholic beverages (Chapter 22);

(e)

camphor, glycyrrhizin or other products of heading 2914 or 2938;

(f)

concentrates of poppy straw containing not less than 50 % by weight of alkaloids (heading 2939);

(g)

medicaments of heading 3003 or 3004 or blood-grouping reagents (heading 3006);

(h)

tanning or dyeing extracts (heading 3201 or 3203);

(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 4001).

CN code
Description
Conventional rate of duty (%)
Supplementary unit
(1)
(2)
(3)
(4)
1301
Lac; natural gums, resins, gum-resins and oleoresins (for example, balsams)
 
 
1301 10 00
Lac
Free

1301 20 00
Gum Arabic
Free

1301 90 00
Other
Free

1302
Vegetable saps and extracts; pectic substances, pectinates and pectates; agar-agar and other mucilages and thickeners, whether or not modified, derived from vegetable products
 
 
 
Vegetable saps and extracts
 
 
1302 11 00
Opium
Free

1302 12 00
Of liquorice
3,2

1302 13 00
Of hops
3,2

1302 14 00
Of pyrethrum or of the roots of plants containing rotenone
Free

1302 19
Other
 
 
1302 19 05
Vanilla oleoresin
3

1302 19 90
Other
Free

1302 20
Pectic substances, pectinates and pectates
 
 
1302 20 10
Dry
19,2

1302 20 90
Other
11,2

 
Mucilages and thickeners, whether or not modified, derived from vegetable products
 
 
1302 31 00
Agar-agar
Free

1302 32
Mucilages and thickeners, whether or not modified, derived from locust beans, locust bean seeds or guar seeds
 
 
1302 32 10
Of locust beans or locust bean seeds
Free

1302 32 90
Of guar seeds
Free

1302 39 00
Other
Free

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 1401 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 4404).
3.
Heading 1402 does not apply to wood wool (heading 4405).
4.
Heading 1403 does not apply to prepared knots or tufts for broom or brush making (heading 9603).
CN code
Description
Conventional rate of duty (%)
Supplementary unit
(1)
(2)
(3)
(4)
1401
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)
 
 
1401 10 00
Bamboos
Free

1401 20 00
Rattans
Free

1401 90 00
Other
Free

1402 00 00
Vegetable materials of a kind used primarily as stuffing or as padding (for example, kapok, vegetable hair and eelgrass), whether or not put up as a layer with or without supporting material
Free

1403 00 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
Free

1404
Vegetable products not elsewhere specified or included
 
 
1404 10 00
Raw vegetable materials of a kind used primarily in dyeing or tanning
Free

1404 20 00
Cotton linters
Free

1404 90 00
Other
Free

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 0209;

(b)

cocoa butter, fat and oil (heading 1804);

(c)

edible preparations containing by weight more than 15 % of the products of heading 0405 (generally, Chapter 21);

(d)

greaves (heading 2301) or residues of headings 2304 to 2306;

(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 4002).

2.
Heading 1509 does not apply to oils obtained from olives by solvent extraction (heading 1510).
3.
Heading 1518 does not cover fats or oils or their fractions, merely denatured, which are to be classified in the heading 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 1522.
Subheading note

1.
For the purposes of subheadings 1514 11 and 1514 19, the expression ‘low erucic acid rape or colza oil’ means the fixed oil which has an erucic acid content of less than 2 % by weight.
Additional notes

1.
For the purposes of subheadings 1507 10, 1508 10, 1510 00 10, 1511 10, 1512 11, 1512 21, 1513 11, 1513 21, 1514 11, 1514 91, 1515 11, 1515 21, 1515 50 11, 1515 50 19, 1515 90 21, 1515 90 29, 1515 90 40 to 1515 90 59 and 1518 00 31:
(a)

fixed vegetable oils, fluid or solid, obtained by pressure, shall be considered as ‘crude’ if they have undergone no other processing than:


decantation within the normal time limits,



centrifugation or filtration, provided that, in order to separate the oils from their solid constituents, only mechanical force, such as gravity, pressure or centrifugal force, has been employed (excluding any adsorption filtering process or any other physical or chemical process);

(b)

fixed vegetable oils, fluid or solid, obtained by extraction shall continue to be considered as ‘crude’ when they cannot be distinguished, by their colour, odour or taste, nor by recognised special analytical properties, from vegetable oils and fats obtained by pressure;

(c)

the expression ‘crude oils’ shall be taken to extend to degummed soya-bean oil and to cotton-seed oil from which the gossypol has been removed.

2.

A.

Headings 1509 and 1510 cover only oils derived solely from the treatment of olives, the analytical characteristics of whose fatty acid content — determined using the methods set out in Annexes V, X-A and X-B to Regulation (EEC) No 2568/91 — and sterol content are as follows:
Table I
Fatty acid composition as percentage of total fatty acids
Fatty acids

Percentages

Myristic acid

≤ 0,05

Palmitic acid

7,5 – 20,0

Palmitoleic acid

0,3 – 3,5

Heptadecanoic acid

≤ 0,3

Heptadecenoic acid

≤ 0,3

Stearic acid

0,5 – 5,0

Oleic acid

55,0 – 83,0

Linoleic acid

3,5 – 21,0

Linolenic acid

≤ 1,0

Arachidic acid

≤ 0,6

Eicosenoic acid

≤ 0,4

Behenic acid (66)


≤ 0,3

Lignoceric acid

≤ 0,2
Table II
Sterol content as percentage of total sterols
Sterol

Percentage

Cholesterol

≤ 0,5

Brassicasterol (67)


≤ 0,1

Campesterol

≤ 4,0

Stigmasterol (68)


< Campesterol

Betasitosterol (69)


≥ 93,0

Delta-7-Stigmasterol

≤ 0,5
Headings 1509 and 1510 do not cover chemically altered olive oil (in particular re-esterified olive oil) and mixtures of olive oil with other oils. The presence of re-esterified olive oil or other oils is ascertained using the methods set out in Annex VII to Regulation (EEC) No 2568/91.

B.

Subheading 1509 10 covers only the olive oils defined in Sections I and II below, obtained solely by mechanical or other physical means under conditions which do not lead to the modification of the oil, and which have not undergone any treatment other than washing, decantation, centrifugation or filtration. Olive oils obtained using solvents, chemical or biochemical reagents, or re-esterification processes, as well as any mixtures with oils of other kinds, are excluded from this subheading.
1.

For the purposes of subheading 1509 10 10, ‘lampante olive oil’, whatever its acidity, means olive oil with:

(a)

a wax content not exceeding 300 mg/kg;

(b)

an erythrodiol and uvaol content not exceeding 4,5 %;

(c)

a content in saturated fatty acids at the 2-position in the triglycerides not exceeding 1,5 %;

(d)

a sum of transoleic isomers not exceeding 0,10 % and a sum of translinoleic + translinolenic isomers not exceeding 0,10 %;

(e)

a stigmastadiene content not exceeding 0,50 mg/kg;

(f)

a difference between the HPLC and theoretical content of triglycerides with ECN42 of 0,3 or less; and

(g)

one or more of the following characteristics:

1.

a content in volatile halogenated solvents not exceeding 0,2 mg/kg overall and not exceeding 0,1 mg/kg for each solvent;

2.

organoleptic characteristics showing a median of defects exceeding 2,5 in accordance with Annex XII to Regulation (EEC) No 2568/91;

2.

For the purposes of subheading 1509 10 90, ‘virgin oil’ means olive oil having the following characteristics:

(a)

an acid content, expressed as oleic acid, not exceeding 2,0 g per 100 g;

(b)

a peroxide number not exceeding 20 meq O2/kg;

(c)

a wax content not exceeding 250 mg/kg;

(d)

a content in volatile halogenated solvents not exceeding 0,2 mg/kg overall and not exceeding 0,1 mg/kg for each solvent;

(e)

a K270 extinction coefficient not higher than 0,25;

(f)

an extinction-coefficient variation (ΔK), in the 270-nm region, not higher than 0,01;

(g)

organoleptic characteristics showing a median of defects not exceeding 2,5 in accordance with Annex XII to Regulation (EEC) No 2568/91;

(h)

an erythrodiol and uvaol content not exceeding 4,5 %;

(ij)

a content in saturated fatty acids at the 2-position in the triglycerides not exceeding 1,5 %;

(k)

a sum of transoleic isomers not exceeding 0,05 % and a sum of translinoleic + translinolenic isomers not exceeding 0,05 %;

(l)

a content in stigmastadienes not exceeding 0,15 mg/kg.

(m)

a difference between the HPLC and theoretical content of triglycerides with ECN42 of 0,2 or less.

C.

Subheading 1509 90 covers olive oil obtained by the treatment of olive oils of subheading 1509 10 10 and/or 1509 10 90, whether or not blended with virgin olive oil, having the following characteristics:
(a)

an acid content, expressed as oleic acid, not exceeding 1,0 g per 100 g;

(b)

a wax content not exceeding 350 mg/kg;

(c)

a K270 extinction coefficient not exceeding 0,90;

(d)

an extinction-coefficient variation (ΔK), in the 270-nm region, not exceeding 0,15;

(e)

an erythrodiol and uvaol content not exceeding 4,5 %;

(f)

a content in saturated fatty acids at the 2-position in the triglycerides not exceeding 1,8 %;

(g)

the sum of transoleic isomers not exceeding 0,20 % and the sum of translinoleic + translinolenic isomers not exceeding 0,30 %.

(h)

a difference between the HPLC and theoretical content of triglycerides with ECN42 of 0,3 or less.

D.

For the purposes of subheading 1510 00 10, ‘crude oils’ means oils, particularly olive-residue oils, with the following characteristics:
(a)

an erythrodiol and uvaol content higher than 4,5 %;

(b)

a content in saturated fatty acids at the 2-position in the triglycerides not exceeding 2,2 %;

(c)

the sum of transoleic isomers not exceeding 0,20 % and the sum of translinoleic + translinolenic isomers not exceeding 0,10 %;

(d)

a difference between the HPLC and theoretical content of triglycerides with ECN42 of 0,6 or less.

E.

Subheading 1510 00 90 covers oils obtained by the treatment of oils of subheading 1510 00 10, whether or not blended with virgin olive oil, and oils not having the characteristics of the oils referred to in additional notes 2(B), 2(C) and 2(D). Oils of this subheading must have a content in saturated fatty acids at the 2-position in the triglycerides not exceeding 2,2 %, a sum of transoleic isomers of less than 0,4 %, a sum of translinoleic + translinolenic isomers of less than 0,35 %, and a difference between the HPLC and theoretical content of triglycerides with ECN42 not exceeding 0,5.

3.
Subheadings 1522 00 31 and 1522 00 39 do not cover:
(a)

residues resulting from the treatment of fatty substances containing oil having an iodine index, determined in accordance with the method laid down in Annex XVI to Regulation (EEC) No 2568/91, lower than 70 or higher than 100;

(b)

residues resulting from the treatment of fatty substances containing oil having an iodine index higher than 70 or lower than 100, of which the peak area representing the retention volume of betasitosterol (70), determined in accordance with Annex V to Regulation (EEC) No 2568/91, is less than 93,0 % of the total sterol peak areas.

4.
The analytical methods for the determination of the characteristics of the products referred to above are those laid down in the Annexes to Regulation (EEC) No 2568/91. Accordingly, account is to be taken also of the footnotes of Annex I to the Regulation.
CN code
Description
Conventional rate of duty (%)
Supplementary unit
(1)
(2)
(3)
(4)
1501 00
Pig fat (including lard) and poultry fat, other than that of heading 0209 or 1503
 
 
 
Pig fat (including lard)
 
 
1501 00 11
For industrial uses other than the manufacture of foodstuffs for human consumption (71)
Free

1501 00 19
Other
17,2 €/100 kg/net

1501 00 90
Poultry fat
11,5

1502 00
Fats of bovine animals, sheep or goats, other than those of heading 1503
 
 
1502 00 10
For industrial uses other than the manufacture of foodstuffs for human consumption (71)
Free

1502 00 90
Other
3,2

1503 00
Lard stearin, lard oil, oleostearin, oleo-oil and tallow oil, not emulsified or mixed or otherwise prepared
 
 
 
Lard stearin and oleostearin
 
 
1503 00 11
For industrial uses (71)
Free

1503 00 19
Other
5,1

1503 00 30
Tallow oil for industrial uses other than the manufacture of foodstuffs for human consumption (71)
Free

1503 00 90
Other
6,4

1504
Fats and oils and their fractions, of fish or marine mammals, whether or not refined, but not chemically modified
 
 
1504 10
Fish-liver oils and their fractions
 
 
1504 10 10
Of a vitamin A content not exceeding 2 500 International Units per gram
3,8

 
Other
 
 
1504 10 91
Of halibut
Free

1504 10 99
Other
3,8 (72)


1504 20
Fats and oils and their fractions, of fish, other than liver oils
 
 
1504 20 10
Solid fractions
10,9

1504 20 90
Other
Free

1504 30
Fats and oils and their fractions, of marine mammals
 
 
1504 30 10
Solid fractions
10,9

1504 30 90
Other
Free

1505 00
Wool grease and fatty substances derived therefrom (including lanolin)
 
 
1505 00 10
Wool grease, crude
3,2

1505 00 90
Other
Free

1506 00 00
Other animal fats and oils and their fractions, whether or not refined, but not chemically modified
Free

1507
Soya-bean oil and its fractions, whether or not refined, but not chemically modified
 
 
1507 10
Crude oil, whether or not degummed
 
 
1507 10 10
For technical or industrial uses other than the manufacture of foodstuffs for human consumption (71)
3,2

1507 10 90
Other
6,4

1507 90
Other
 
 
1507 90 10
For technical or industrial uses other than the manufacture of foodstuffs for human consumption (71)
5,1

1507 90 90
Other
9,6

1508
Groundnut oil and its fractions, whether or not refined, but not chemically modified
 
 
1508 10
Crude oil
 
 
1508 10 10
For technical or industrial uses other than the manufacture of foodstuffs for human consumption (71)
Free

1508 10 90
Other
6,4

1508 90
Other
 
 
1508 90 10
For technical or industrial uses other than the manufacture of foodstuffs for human consumption (71)
5,1

1508 90 90
Other
9,6

1509
Olive oil and its fractions, whether or not refined, but not chemically modified
 
 
1509 10
Virgin
 
 
1509 10 10
Lampante olive oil
122,6 €/100 kg/net

1509 10 90
Other
124,5 €/100 kg/net

1509 90 00
Other
134,6 €/100 kg/net

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 1509
 
 
1510 00 10
Crude oils
110,2 €/100 kg/net

1510 00 90
Other
160,3 €/100 kg/net

1511
Palm oil and its fractions, whether or not refined, but not chemically modified
 
 
1511 10
Crude oil
 
 
1511 10 10
For technical or industrial uses other than the manufacture of foodstuffs for human consumption (71)
Free

1511 10 90
Other
3,8

1511 90
Other
 
 
 
Solid fractions
 
 
1511 90 11
In immediate packings of a net content not exceeding 1 kg
12,8

1511 90 19
Other
10,9

 
Other
 
 
1511 90 91
For technical or industrial uses other than the manufacture of foodstuffs for human consumption (71)
5,1

1511 90 99
Other
9

1512
Sunflower-seed, safflower or cotton-seed oil and fractions thereof, whether or not refined, but not chemically modified
 
 
 
Sunflower-seed or safflower oil and fractions thereof
 
 
1512 11
Crude oil
 
 
1512 11 10
For technical or industrial uses other than the manufacture of foodstuffs for human consumption (71)
3,2

 
Other
 
 
1512 11 91
Sunflower-seed oil
6,4

1512 11 99
Safflower oil
6,4

1512 19
Other
 
 
1512 19 10
For technical or industrial uses other than the manufacture of foodstuffs for human consumption (71)
5,1

1512 19 90
Other
9,6

 
Cotton-seed oil and its fractions
 
 
1512 21
Crude oil, whether or not gossypol has been removed
 
 
1512 21 10
For technical or industrial uses other than the manufacture of foodstuffs for human consumption (71)
3,2

1512 21 90
Other
6,4

1512 29
Other
 
 
1512 29 10
For technical or industrial uses other than the manufacture of foodstuffs for human consumption (71)
5,1

1512 29 90
Other
9,6

1513
Coconut (copra), palm kernel or babassu oil and fractions thereof, whether or not refined, but not chemically modified
 
 
 
Coconut (copra) oil and its fractions
 
 
1513 11
Crude oil
 
 
1513 11 10
For technical or industrial uses other than the manufacture of foodstuffs for human consumption (71)
2,5

 
Other
 
 
1513 11 91
In immediate packings of a net content not exceeding 1 kg
12,8

1513 11 99
Other
6,4

1513 19
Other
 
 
 
Solid fractions
 
 
1513 19 11
In immediate packings of a net content not exceeding 1 kg
12,8

1513 19 19
Other
10,9

 
Other
 
 
1513 19 30
For technical or industrial uses other than the manufacture of foodstuffs for human consumption (71)
5,1

 
Other
 
 
1513 19 91
In immediate packings of a net content not exceeding 1 kg
12,8

1513 19 99
Other
9,6

 
Palm kernel or babassu oil and fractions thereof
 
 
1513 21
Crude oil
 
 
1513 21 10
For technical or industrial uses other than the manufacture of foodstuffs for human consumption (71)
3,2

 
Other
 
 
1513 21 30
In immediate packings of a net content not exceeding 1 kg
12,8

1513 21 90
Other
6,4

1513 29
Other
 
 
 
Solid fractions
 
 
1513 29 11
In immediate packings of a net content not exceeding 1 kg
12,8

1513 29 19
Other
10,9

 
Other
 
 
1513 29 30
For technical or industrial uses other than the manufacture of foodstuffs for human consumption (71)
5,1

 
Other
 
 
1513 29 50
In immediate packings of a net content not exceeding 1 kg
12,8

1513 29 90
Other
9,6

1514
Rape, colza or mustard oil and fractions thereof, whether or not refined, but not chemically modified
 
 
 
Low erucic acid rape or colza oil and its fractions
 
 
1514 11
Crude oil
 
 
1514 11 10
For technical or industrial uses other than the manufacture of foodstuffs for human consumption (71)
3,2

1514 11 90
Other
6,4

1514 19
Other
 
 
1514 19 10
For technical or industrial uses other than the manufacture of foodstuffs for human consumption (71)
5,1

1514 19 90
Other
9,6

 
Other
 
 
1514 91
Crude oil
 
 
1514 91 10
For technical or industrial uses other than the manufacture of foodstuffs for human consumption (71)
3,2

1514 91 90
Other
6,4

1514 99
Other
 
 
1514 99 10
For technical or industrial uses other than the manufacture of foodstuffs for human consumption (71)
5,1

1514 99 90
Other
9,6

1515
Other fixed vegetable fats and oils (including jojoba oil) and their fractions, whether or not refined, but not chemically modified
 
 
 
Linseed oil and its fractions
 
 
1515 11 00
Crude oil
3,2

1515 19
Other
 
 
1515 19 10
For technical or industrial uses other than the manufacture of foodstuffs for human consumption (71)
5,1

1515 19 90
Other
9,6

 
Maize (corn) oil and its fractions
 
 
1515 21
Crude oil
 
 
1515 21 10
For technical or industrial uses other than the manufacture of foodstuffs for human consumption (71)
3,2

1515 21 90
Other
6,4

1515 29
Other
 
 
1515 29 10
For technical or industrial uses other than the manufacture of foodstuffs for human consumption (71)
5,1

1515 29 90
Other
9,6

1515 30
Castor oil and its fractions
 
 
1515 30 10
For the production of aminoundecanoic acid for use in the manufacture of synthetic textile fibres or of artificial plastic materials (71)
Free

1515 30 90
Other
5,1

1515 40 00
Tung oil and its fractions
Free

1515 50
Sesame oil and its fractions
 
 
 
Crude oil
 
 
1515 50 11
For technical or industrial uses other than the manufacture of foodstuffs for human consumption (71)
3,2

1515 50 19
Other
6,4

 
Other
 
 
1515 50 91
For technical or industrial uses other than the manufacture of foodstuffs for human consumption (71)
5,1

1515 50 99
Other
9,6

1515 90
Other
 
 
1515 90 15
Jojoba and oiticica oils; myrtle wax and Japan wax; their fractions
Free

 
Tobacco-seed oil and its fractions
 
 
 
Crude oil
 
 
1515 90 21
For technical or industrial uses other than the manufacture of foodstuffs for human consumption (71)
Free

1515 90 29
Other
6,4

 
Other
 
 
1515 90 31
For technical or industrial uses other than the manufacture of foodstuffs for human consumption (71)
Free

1515 90 39
Other
9,6

 
Other oils and their fractions
 
 
 
Crude oils
 
 
1515 90 40
For technical or industrial uses other than the manufacture of foodstuffs for human consumption (71)
3,2

 
Other
 
 
1515 90 51
Solid, in immediate packings of a net content not exceeding 1 kg
12,8

1515 90 59
Solid, other; fluid
6,4

 
Other
 
 
1515 90 60
For technical or industrial uses other than the manufacture of foodstuffs for human consumption (71)
5,1

 
Other
 
 
1515 90 91
Solid, in immediate packings of a net content not exceeding 1 kg
12,8

1515 90 99
Solid, other; fluid
9,6

1516
Animal or vegetable fats and oils and their fractions, partly or wholly hydrogenated, inter-esterified, re-esterified or elaidinised, whether or not refined, but not further prepared
 
 
1516 10
Animal fats and oils and their fractions
 
 
1516 10 10
In immediate packings of a net content not exceeding 1 kg
12,8

1516 10 90
Other
10,9

1516 20
Vegetable fats and oils and their fractions
 
 
1516 20 10
Hydrogenated castor oil, so called ‘opal-wax’
3,4

 
Other
 
 
1516 20 91
In immediate packings of a net content not exceeding 1 kg
12,8

 
Other
 
 
1516 20 95
Colza, linseed, rapeseed, sunflower-seed, illipe, karite, makore, touloucouna or babassu oils, for technical or industrial uses other than the manufacture of foodstuffs for human consumption (71)
5,1

 
Other
 
 
1516 20 96
Groundnut, cotton-seed, soya-bean or sunflower-seed oils; other oils containing less than 50 % by weight of free fatty acids and excluding palm kernel, illipe, coconut, colza, rapeseed or copaiba oils
9,6

1516 20 98
Other
10,9

1517
Margarine; edible mixtures or preparations of animal or vegetable fats or oils or of fractions of different fats or oils of this chapter, other than edible fats or oils or their fractions of heading 1516
 
 
1517 10
Margarine, excluding liquid margarine
 
 
1517 10 10
Containing, by weight, more than 10 % but not more than 15 % of milkfats
8,3 + 28,4 €/100 kg/net

1517 10 90
Other
16

1517 90
Other
 
 
1517 90 10
Containing, by weight, more than 10 % but not more than 15 % of milkfats
8,3 + 28,4 €/100 kg/net

 
Other
 
 
1517 90 91
Fixed vegetable oils, fluid, mixed
9,6

1517 90 93
Edible mixtures or preparations of a kind used as mould-release preparations
2,9

1517 90 99
Other
16

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 1516; inedible mixtures or preparations of animal or vegetable fats or oils or of fractions of different fats or oils of this chapter, not elsewhere specified or included
 
 
1518 00 10
Linoxyn
7,7

 
Fixed vegetable oils, fluid, mixed, for technical or industrial uses other than the manufacture of foodstuffs for human consumption (71)
 
 
1518 00 31
Crude
3,2

1518 00 39
Other
5,1

 
Other
 
 
1518 00 91
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 1516
7,7

 
Other
 
 
1518 00 95
Inedible mixtures or preparations of animal or of animal and vegetable fats and oils and their fractions
2

1518 00 99
Other
7,7

1519
 
 
1520 00 00
Glycerol, crude; glycerol waters and glycerol lyes
Free

1521
Vegetable waxes (other than triglycerides), beeswax, other insect waxes and spermaceti, whether or not refined or coloured
 
 
1521 10 00
Vegetable waxes
Free

1521 90
Other
 
 
1521 90 10
Spermaceti, whether or not refined or coloured
Free

 
Beeswax and other insect waxes, whether or not refined or coloured
 
 
1521 90 91
Raw
Free

1521 90 99
Other
2,5

1522 00
Degras; residues resulting from the treatment of fatty substances or animal or vegetable waxes
 
 
1522 00 10
Degras
3,8

 
Residues resulting from the treatment of fatty substances or animal or vegetable waxes
 
 
 
Containing oil having the characteristics of olive oil
 
 
1522 00 31
Soapstocks
29,9 €/100 kg/net

1522 00 39
Other
47,8 €/100 kg/net

 
Other
 
 
1522 00 91
Oil foots and dregs; soapstocks
3,2

1522 00 99
Other
Free

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 directly 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 0504.
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 1902 or to the preparations of heading 2103 or 2104.
For preparations containing liver, the provisions of the second sentence shall not apply in determining the subheadings within heading
1601
or
1602
.
Subheading notes

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 1602.
2.
The fish and crustaceans specified in the subheadings of heading 1604 or 1605 under their common names only, are of the same species as those mentioned in Chapter 3 under the same name.
Additional notes

1.
For the purposes of subheadings 1602 31 11, 1602 32 11, 1602 39 21, 1602 50 10, 1602 90 61, 1602 90 72 and 1602 90 74, the term ‘uncooked’ shall apply to products which have not been subjected to any heat treatment or which have been subjected to a heat treatment insufficient to ensure the coagulation of meat proteins in the whole of the product and which, therefore, in the case of subheadings 1602 50 10, 1602 90 61, 1602 90 72 and 1602 90 74, show traces of a pinkish liquid on the cut surface when the product is cut along a line passing through its thickest part.
2.
For the purposes of subheadings 1602 41 10, 1602 42 10 and 1602 49 11 to 1602 49 15, the expression ‘cuts thereof’ applies only to prepared or preserved meat which, due to the size and the characteristics of the coherent muscle tissue, is identifiable as having been obtained from hams, shoulders, loins, or collars of domestic swine, as the case may be.
CN code
Description
Conventional rate of duty (%)
Supplementary unit
(1)
(2)
(3)
(4)
1601 00
Sausages and similar products, of meat, meat offal or blood; food preparations based on these products
 
 
1601 00 10
Of liver
15,4

 
Other (73)
 
 
1601 00 91
Sausages, dry or for spreading, uncooked
149,4 €/100 kg/net (74)


1601 00 99
Other
100,5 €/100 kg/net (74)


1602
Other prepared or preserved meat, meat offal or blood
 
 
1602 10 00
Homogenised preparations
16,6

1602 20
Of liver of any animal
 
 
 
Goose or duck liver
 
 
1602 20 11
Containing 75 % or more by weight of fatty livers
10,2

1602 20 19
Other
10,2

1602 20 90
Other
16

 
Of poultry of heading 0105
 
 
1602 31
Of turkeys
 
 
 
Containing 57 % or more by weight of poultry meat or offal (75)
 
 
1602 31 11
Containing exclusively uncooked turkey meat
8,5

1602 31 19
Other
8,5

1602 31 30
Containing 25 % or more but less than 57 % by weight of poultry meat or offal (75)
8,5

1602 31 90
Other
8,5

1602 32
Of fowls of the species Gallus domesticus
 
 
 
Containing 57 % or more by weight of poultry meat or offal (75)
 
 
1602 32 11
Uncooked
86,7 €/100 kg/net

1602 32 19
Other
10,9

1602 32 30
Containing 25 % or more but less than 57 % by weight of poultry meat or offal (75)
10,9

1602 32 90
Other
10,9

1602 39
Other
 
 
 
Containing 57 % or more by weight of poultry meat or offal (75)
 
 
1602 39 21
Uncooked
86,7 €/100 kg/net

1602 39 29
Other
10,9

1602 39 40
Containing 25 % or more but less than 57 % by weight of poultry meat or offal (75)
10,9

1602 39 80
Other
10,9

 
Of swine
 
 
1602 41
Hams and cuts thereof
 
 
1602 41 10
Of domestic swine
156,8 €/100 kg/net (74)


1602 41 90
Other
10,9

1602 42
Shoulders and cuts thereof
 
 
1602 42 10
Of domestic swine
129,3 €/100 kg/net (74)


1602 42 90
Other
10,9

1602 49
Other, including mixtures
 
 
 
Of domestic swine
 
 
 
Containing by weight 80 % or more of meat or meat offal, of any kind, including fats of any kind or origin
 
 
1602 49 11
Loins (excluding collars) and cuts thereof, including mixtures of loins or hams
156,8 €/100 kg/net (74)


1602 49 13
Collars and cuts thereof, including mixtures of collars and shoulders
129,3 €/100 kg/net (74)


1602 49 15
Other mixtures containing hams (legs), shoulders, loins or collars, and cuts thereof
129,3 €/100 kg/net (74)


1602 49 19
Other
85,7 €/100 kg/net (74)


1602 49 30
Containing by weight 40 % or more but less than 80 % of meat or meat offal, of any kind, including fats of any kind or origin
75 €/100 kg/net (74)


1602 49 50
Containing by weight less than 40 % of meat or meat offal, of any kind, including fats of any kind or origin
54,3 €/100 kg/net (74)


1602 49 90
Other
10,9

1602 50
Of bovine animals
 
 
1602 50 10
Uncooked; mixtures of cooked meat or offal and uncooked meat or offal
303,4 €/100 kg/net

 
Other
 
 
 
In airtight containers
 
 
1602 50 31
Corned beef
16,6

1602 50 39
Other
16,6

1602 50 80
Other
16,6

1602 90
Other, including preparations of blood of any animal
 
 
1602 90 10
Preparations of blood of any animal
16,6

 
Other
 
 
1602 90 31
Of game or rabbit
10,9

1602 90 41
Of reindeer
16,6

 
Other
 
 
1602 90 51
Containing meat or meat offal of domestic swine
85,7 €/100 kg/net

 
Other
 
 
 
Containing bovine meat or offal
 
 
1602 90 61
Uncooked; mixtures of cooked meat or offal and uncooked meat or offal
303,4 €/100 kg/net

1602 90 69
Other
16,6

 
Other
 
 
 
Of sheep or goats
 
 
 
Uncooked; mixtures of cooked meat or offal and uncooked meat or offal
 
 
1602 90 72
Of sheep
12,8

1602 90 74
Of goats
16,6

 
Other
 
 
1602 90 76
Of sheep
12,8

1602 90 78
Of goats
16,6

1602 90 98
Other
16,6

1603 00
Extracts and juices of meat, fish or crustaceans, molluscs or other aquatic invertebrates
 
 
1603 00 10
In immediate packings of a net content of 1 kg or less
12,8

1603 00 80
Other
Free

1604
Prepared or preserved fish; caviar and caviar substitutes prepared from fish eggs
 
 
 
Fish, whole or in pieces, but not minced
 
 
1604 11 00
Salmon
5,5

1604 12
Herrings
 
 
1604 12 10
Fillets, raw, merely coated with batter or breadcrumbs, whether or not pre-fried in oil, frozen
15

 
Other
 
 
1604 12 91
In airtight containers
20

1604 12 99
Other
20

1604 13
Sardines, sardinella and brisling or sprats
 
 
 
Sardines
 
 
1604 13 11
In olive oil
12,5

1604 13 19
Other
12,5

1604 13 90
Other
12,5

1604 14
Tunas, skipjack and bonito (Sarda spp.)
 
 
 
Tunas and skipjack
 
 
1604 14 11
In vegetable oil
24

 
Other
 
 
1604 14 16
Fillets known as ‘loins’
24

1604 14 18
Other
24

1604 14 90
Bonito (Sarda spp.)
25

1604 15
Mackerel
 
 
 
Of the species Scomber scombrus and Scomber japonicus
 
 
1604 15 11
Fillets
25

1604 15 19
Other
25

1604 15 90
Of the species Scomber australasicus
20

1604 16 00
Anchovies
25

1604 19
Other
 
 
1604 19 10
Salmonidae, other than salmon
7

 
Fish of the genus Euthynnus, other than skipjack (Euthynnus (Katsuwonus) pelamis)
 
 
1604 19 31
Fillets known as ‘loins’
24

1604 19 39
Other
24

1604 19 50
Fish of the species Orcynopsis unicolor
12,5

 
Other
 
 
1604 19 91
Fillets, raw, merely coated with batter or breadcrumbs, whether or not pre-fried in oil, frozen
7,5

 
Other
 
 
1604 19 92
Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus)
20

1604 19 93
Coalfish (Pollachius virens)
20

1604 19 94
Hake (Merluccius spp., Urophycis spp.)
20

1604 19 95
Alaska pollack (Theragra chalcogramma) and pollack (Pollachius pollachius)
20

1604 19 98
Other
20

1604 20
Other prepared or preserved fish
 
 
1604 20 05
Preparations of surimi
20

 
Other
 
 
1604 20 10
Of salmon
5,5

1604 20 30
Of salmonidae, other than salmon
7

1604 20 40
Of anchovies
25

1604 20 50
Of sardines, bonito, mackerel of the species Scomber scombrus and Scomber japonicus, fish of the species Orcynopsis unicolor
25

1604 20 70
Of tunas, skipjack or other fish of the genus Euthynnus
24

1604 20 90
Of other fish
14

1604 30
Caviar and caviar substitutes
 
 
1604 30 10
Caviar (sturgeon roe)
20

1604 30 90
Caviar substitutes
20

1605
Crustaceans, molluscs and other aquatic invertebrates, prepared or preserved
 
 
1605 10 00
Crab
8

1605 20
Shrimps and prawns
 
 
1605 20 10
In airtight containers
20 (74)


 
Other
 
 
1605 20 91
In immediate packings of a net content not exceeding 2 kg
20 (74)


1605 20 99
Other
20 (74)


1605 30
Lobster
 
 
1605 30 10
Lobster meat, cooked, for the manufacture of lobster butter or of lobster pastes, pâtés, soups or sauces (76)
Free

1605 30 90
Other
20

1605 40 00
Other crustaceans
20 (74)


1605 90
Other
 
 
 
Molluscs
 
 
 
Mussels (Mytilus spp., Perna spp.)
 
 
1605 90 11
In airtight containers
20

1605 90 19
Other
20

1605 90 30
Other
20

1605 90 90
Other aquatic invertebrates
26

CHAPTER 17
SUGARS AND SUGAR CONFECTIONERY
Note

1.
This chapter does not cover:
(a)

sugar confectionery containing cocoa (heading 1806);

(b)

chemically pure sugars (other than sucrose, lactose, maltose, glucose and fructose) or other products of heading 2940; 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 99,5o.
Additional notes

1.
For the purposes of subheadings 1701 11 10, 1701 11 90, 1701 12 10 and 1701 12 90, ‘raw sugar’ means sugar, not flavoured or coloured or containing any other added substances, containing, in the dry state, less than 99,5 % by weight of sucrose determined by the polarimetric method.
2.
The duty applicable to raw sugar of subheadings 1701 11 10 an 1701 12 10 whose yield established according to Annex I, point II, to Regulation (EC) No 1260/2001 differs from 92 % is fixed in the following manner:
the relevant rate is multiplied by a correcting coefficient obtained by dividing the percentage yield established according to the above provisions by 92.
3.
For the purposes of subheading 1701 99 10, ‘white sugar’ means sugar, not flavoured or coloured or containing any other added substances, containing, in the dry state, 99,5 % or more by weight of sucrose, determined by the polarimetric method.
4.
For the purposes of establishing the duty applicable to products of subheadings 1702 20 10, 1702 60 80, 1702 60 95, 1702 90 60, 1702 90 71, 1702 90 80 and 1702 90 99, the sucrose content, including other sugars expressed as sucrose, is determined by the methods laid down in Article 5 (2) and (4) of Regulation (EC) No 1423/95.
5.
For the purposes of subheadings 1702 30 10, 1702 40 10, 1702 60 10 and 1702 90 30, ‘isoglucose’ means the product obtained from glucose or its polymers with a content by weight in the dry state of at least 10 % fructose.
For the purposes of establishing the duty applicable to products of the subheadings referred to in the preceding paragraph, the dry matter content is determined according to Article 5 (3) of Regulation (EC) No 1423/95.
6.
‘Inulin syrup’ means:
(a)

for the purposes of subheading 1702 60 80, the immediate product obtained by hydrolysis of inulin or oligofructoses, containing in the dry state more than 50 % fructose in free form or as sucrose;

(b)

for the purposes of subheading 1702 90 80, the immediate product obtained by hydrolysis of inulin or oligofructoses, containing in the dry state at least 10 % but not more than 50 % of fructose in free form or as sucrose.

7.
When imported in the form of an assortment, goods of subheading 1704 90 are subject to an agricultural component (EA) fixed according to the average content in milkfats, milk proteins, sucrose, isoglucose, glucose and starch of the assortment as a whole.
CN code
Description
Conventional rate of duty (%)
Supplementary unit
(1)
(2)
(3)
(4)
1701
Cane or beet sugar and chemically pure sucrose, in solid form
 
 
 
Raw sugar not containing added flavouring or colouring matter
 
 
1701 11
Cane sugar
 
 
1701 11 10
For refining (77)
33,9 €/100 kg/net (78)
 (79)


1701 11 90
Other
41,9 €/100 kg/net (79)


1701 12
Beet sugar
 
 
1701 12 10
For refining (77)
33,9 €/100 kg/net (78)
 (79)


1701 12 90
Other
41,9 €/100 kg/net (79)


 
Other
 
 
1701 91 00
Containing added flavouring or colouring matter
41,9 €/100 kg/net (79)


1701 99
Other
 
 
1701 99 10
White sugar
41,9 €/100 kg/net (79)


1701 99 90
Other
41,9 €/100 kg/net (79)


1702
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
 
 
 
Lactose and lactose syrup
 
 
1702 11 00
Containing by weight 99 % or more lactose, expressed as anhydrous lactose, calculated on the dry matter
14 €/100 kg/net

1702 19 00
Other
14 €/100 kg/net

1702 20
Maple sugar and maple syrup
 
 
1702 20 10
Maple sugar in solid form, containing added flavouring or colouring matter
0,4 €/100 kg/net (80)


1702 20 90
Other
8

1702 30
Glucose and glucose syrup, not containing fructose or containing in the dry state less than 20 % by weight of fructose
 
 
1702 30 10
Isoglucose
50,7 €/100 kg/net mas

 
Other
 
 
 
Containing in the dry state, 99 % or more by weight of glucose
 
 
1702 30 51
In the form of white crystalline powder, whether or not agglomerated
26,8 €/100 kg/net

1702 30 59
Other
20 €/100 kg/net

 
Other
 
 
1702 30 91
In the form of white crystalline powder, whether or not agglomerated
26,8 €/100 kg/net

1702 30 99
Other
20 €/100 kg/net

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
 
 
1702 40 10
Isoglucose
50,7 €/100 kg/net mas

1702 40 90
Other
20 €/100 kg/net

1702 50 00
Chemically pure fructose
16 + 50,7 €/100 kg/net mas (79)


1702 60
Other fructose and fructose syrup, containing in the dry state more than 50 % by weight of fructose, excluding invert sugar
 
 
1702 60 10
Isoglucose
50,7 €/100 kg/net mas

1702 60 80
Inulin syrup
0,4 €/100 kg/net (80)


1702 60 95
Other
0,4 €/100 kg/net (80)


1702 90
Other, including invert sugar and other sugar and sugar syrup blends containing in the dry state 50 % by weight of fructose
 
 
1702 90 10
Chemically pure maltose
12,8

1702 90 30
Isoglucose
50,7 €/100 kg/net mas

1702 90 50
Maltodextrine and maltodextrine syrup
20 €/100 kg/net

1702 90 60
Artificial honey, whether or not mixed with natural honey
0,4 €/100 kg/net (80)


 
Caramel
 
 
1702 90 71
Containing 50 % or more by weight of sucrose in the dry matter
0,4 €/100 kg/net (80)


 
Other
 
 
1702 90 75
In the form of powder, whether or not agglomerated
27,7 €/100 kg/net

1702 90 79
Other
19,2 €/100 kg/net

1702 90 80
Inulin syrup
0,4 €/100 kg/net (80)


1702 90 99
Other
0,4 €/100 kg/net (80)


1703
Molasses resulting from the extraction or refining of sugar
 
 
1703 10 00
Cane molasses
0,35 €/100 kg/net

1703 90 00
Other
0,35 €/100 kg/net

1704
Sugar confectionery (including white chocolate), not containing cocoa
 
 
1704 10
Chewing gum, whether or not sugar-coated
 
 
 
Containing less than 60 % by weight of sucrose (including invert sugar expressed as sucrose)
 
 
1704 10 11
Gum in strips
6,2 + 27,1 €/100 kg/net MAX 17,9

1704 10 19
Other
6,2 + 27,1 €/100 kg/net MAX 17,9

 
Containing 60 % or more by weight of sucrose (including invert sugar expressed as sucrose)
 
 
1704 10 91
Gum in strips
6,3 + 30,9 €/100 kg/net MAX 18,2

1704 10 99
Other
6,3 + 30,9 €/100 kg/net MAX 18,2

1704 90
Other
 
 
1704 90 10
Liquorice extract containing more than 10 % by weight of sucrose but not containing other added substances
13,4

1704 90 30
White chocolate
9,1 + 45,1 €/100 kg/net MAX 18,9 + 16,5 €/100 kg/net

 
Other
 
 
1704 90 51
Pastes, including marzipan, in immediate packings of a net content of 1 kg or more
9 + EA MAX 18,7 + AD S/Z (81)


1704 90 55
Throat pastilles and cough drops
9 + EA MAX 18,7 + AD S/Z (81)


1704 90 61
Sugar-coated (panned) goods
9 + EA MAX 18,7 + AD S/Z (81)


 
Other
 
 
1704 90 65
Gum confectionery and jelly confectionery, including fruit pastes in the form of sugar confectionery
9 + EA MAX 18,7 + AD S/Z (81)


1704 90 71
Boiled sweets, whether or not filled
9 + EA MAX 18,7 + AD S/Z (81)


1704 90 75
Toffees, caramels and similar sweets
9 + EA MAX 18,7 + AD S/Z (81)


 
Other
 
 
1704 90 81
Compressed tablets
9 + EA MAX 18,7 + AD S/Z (81)


1704 90 99
Other
9 + EA MAX 18,7 + AD S/Z (81)


CHAPTER 18
COCOA AND COCOA PREPARATIONS
Notes

1.
This chapter does not cover the preparations of heading 0403, 1901, 1904, 1905, 2105, 2202, 2208, 3003 or 3004.
2.
Heading 1806 includes sugar confectionery containing cocoa and, subject to note 1 to this chapter, other food preparations containing cocoa.
Additional notes

1.
When imported in the form of an assortment, goods of subheadings 1806 20, 1806 31, 1806 32 and 1806 90 are subject to an agricultural component (EA) fixed according to the average content in milkfats, milk proteins, sucrose, isoglucose, glucose and starch of the assortment as a whole.
2.
Subheadings 1806 90 11 and 1806 90 19 do not cover chocolates made entirely of one type of chocolate.
CN code
Description
Conventional rate of duty (%)
Supplementary unit
(1)
(2)
(3)
(4)
1801 00 00
Cocoa beans, whole or broken, raw or roasted
Free

1802 00 00
Cocoa shells, husks, skins and other cocoa waste
Free

1803
Cocoa paste, whether or not defatted
 
 
1803 10 00
Not defatted
9,6

1803 20 00
Wholly or partly defatted
9,6

1804 00 00
Cocoa butter, fat and oil
7,7

1805 00 00
Cocoa powder, not containing added sugar or other sweetening matter
8

1806
Chocolate and other food preparations containing cocoa
 
 
1806 10
Cocoa powder, containing added sugar or other sweetening matter
 
 
1806 10 15
Containing no sucrose or containing less than 5 % by weight of sucrose (including invert sugar expressed as sucrose) or isoglucose expressed as sucrose
8

1806 10 20
Containing 5 % or more but less than 65 % by weight of sucrose (including invert sugar expressed as sucrose) or isoglucose expressed as sucrose
8 + 25,2 €/100 kg/net

1806 10 30
Containing 65 % or more but less than 80 % by weight of sucrose (including invert sugar expressed as sucrose) or isoglucose expressed as sucrose
8 + 31,4 €/100 kg/net

1806 10 90
Containing 80 % or more by weight of sucrose (including invert sugar expressed as sucrose) or isoglucose expressed as sucrose
8 + 41,9 €/100 kg/net

1806 20
Other preparations in blocks, slabs or bars weighing more than 2 kg or in liquid, paste, powder, granular or other bulk form in containers or immediate packings, of a content exceeding 2 kg
 
 
1806 20 10
Containing 31 % or more by weight of cocoa butter or containing a combined weight of 31 % or more of cocoa butter and milkfat
8,3 + EA MAX 18,7 + AD S/Z (82)


1806 20 30
Containing a combined weight of 25 % or more, but less than 31 % of cocoa butter and milkfat
8,3 + EA MAX 18,7 + AD S/Z (82)


 
Other
 
 
1806 20 50
Containing 18 % or more by weight of cocoa butter
8,3 + EA MAX 18,7 + AD S/Z (82)


1806 20 70
Chocolate milk crumb
15,4 + EA (82)


1806 20 80
Chocolate flavour coating
8,3 + EA MAX 18,7 + AD S/Z (82)


1806 20 95
Other
8,3 + EA MAX 18,7 + AD S/Z (82)


 
Other, in blocks, slabs or bars
 
 
1806 31 00
Filled
8,3 + EA MAX 18,7 + AD S/Z (82)


1806 32
Not filled
 
 
1806 32 10
With added cereal, fruit or nuts
8,3 + EA MAX 18,7 + AD S/Z (82)


1806 32 90
Other
8,3 + EA MAX 18,7 + AD S/Z (82)


1806 90
Other
 
 
 
Chocolate and chocolate products
 
 
 
Chocolates, whether or not filled
 
 
1806 90 11
Containing alcohol
8,3 + EA MAX 18,7 + AD S/Z (82)


1806 90 19
Other
8,3 + EA MAX 18,7 + AD S/Z (82)


 
Other
 
 
1806 90 31
Filled
8,3 + EA MAX 18,7 + AD S/Z (82)


1806 90 39
Not filled
8,3 + EA MAX 18,7 + AD S/Z (82)


1806 90 50
Sugar confectionery and substitutes therefor made from sugar substitution products, containing cocoa
8,3 + EA MAX 18,7 + AD S/Z (82)


1806 90 60
Spreads containing cocoa
8,3 + EA MAX 18,7 + AD S/Z (82)


1806 90 70
Preparations containing cocoa for making beverages
8,3 + EA MAX 18,7 + AD S/Z (82)


1806 90 90
Other
8,3 + EA MAX 18,7 + AD S/Z (82)


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 1902, 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 2309); or

(c)

medicaments or other products of Chapter 30.

2.
For the purposes of heading 1901:
(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 0712), of potatoes (heading 1105) or of dried leguminous vegetables (heading 1106).

3.
Heading 1904 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 1806 (heading 1806).
4.
For the purposes of heading 1904, 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.
Additional notes

1.
Goods of subheadings 1905 31, 1905 32, 1905 40 and 1905 90, presented in the form of an assortment, are subject to an agricultural component (EA) fixed according to the average content in milkfats, milk proteins, sucrose, isoglucose, glucose and starch of the assortment as a whole.
2.
The expression ‘sweet biscuits’ in subheading 1905 31 applies only to products having a water content of not more than 12 % by weight and a fat content of not more than 35 % by weight (fillings and coatings are not to be taken into consideration in determining these contents).
CN code
Description
Conventional rate of duty (%)
Supplementary unit
(1)
(2)
(3)
(4)
1901
Malt extract; food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40 % by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of headings 0401 to 0404, not containing cocoa or containing less than 5 % by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included
 
 
1901 10 00
Preparations for infant use, put up for retail sale
7,6 + EA (83)


1901 20 00
Mixes and doughs for the preparation of bakers' wares of heading 1905
7,6 + EA (83)


1901 90
Other
 
 
 
Malt extract
 
 
1901 90 11
With a dry extract content of 90 % or more by weight
5,1 + 18 €/100 kg/net

1901 90 19
Other
5,1 + 14,7 €/100 kg/net

 
Other
 
 
1901 90 91
Containing no milkfats, sucrose, isoglucose, glucose or starch or containing less than 1,5 % milkfat, 5 % sucrose (including invert sugar) or isoglucose, 5 % glucose or starch, excluding food preparations in powder form of goods of headings 0401 to 0404
12,8

1901 90 99
Other
7,6 + EA (83)


1902
Pasta, whether or not cooked or stuffed (with meat or other substances) or otherwise prepared, such as spaghetti, macaroni, noodles, lasagne, gnocchi, ravioli, cannelloni; couscous, whether or not prepared
 
 
 
Uncooked pasta, not stuffed or otherwise prepared
 
 
1902 11 00
Containing eggs
7,7 + 24,6 €/100 kg/net

1902 19
Other
 
 
1902 19 10
Containing no common wheat flour or meal
7,7 + 24,6 €/100 kg/net

1902 19 90
Other
7,7 + 21,1 €/100 kg/net

1902 20
Stuffed pasta, whether or not cooked or otherwise prepared
 
 
1902 20 10
Containing more than 20 % by weight of fish, crustaceans, molluscs or other aquatic invertebrates
8,5

1902 20 30
Containing more than 20 % by weight of sausages and the like, of meat and meat offal of any kind, including fats of any kind or origin
54,3 €/100 kg/net

 
Other
 
 
1902 20 91
Cooked
8,3 + 6,1 €/100 kg/net

1902 20 99
Other
8,3 + 17,1 €/100 kg/net

1902 30
Other pasta
 
 
1902 30 10
Dried
6,4 + 24,6 €/100 kg/net

1902 30 90
Other
6,4 + 9,7 €/100 kg/net

1902 40
Couscous
 
 
1902 40 10
Unprepared
7,7 + 24,6 €/100 kg/net

1902 40 90
Other
6,4 + 9,7 €/100 kg/net

1903 00 00
Tapioca and substitutes therefor prepared from starch, in the form of flakes, grains, pearls, siftings or similar forms
6,4 + 15,1 €/100 kg/net

1904
Prepared foods obtained by the swelling or roasting of cereals or cereal products (for example, corn flakes); cereals (other than maize (corn)) in grain form or in the form of flakes or other worked grains (except flour, groats and meal), pre-cooked or otherwise prepared, not elsewhere specified or included
 
 
1904 10
Prepared foods obtained by the swelling or roasting of cereals or cereal products
 
 
1904 10 10
Obtained from maize
3,8 + 20 €/100 kg/net

1904 10 30
Obtained from rice
5,1 + 46 €/100 kg/net

1904 10 90
Other
5,1 + 33,6 €/100 kg/net

1904 20
Prepared foods obtained from unroasted cereal flakes or from mixtures of unroasted cereal flakes and roasted cereal flakes or swelled cereals
 
 
1904 20 10
Preparation of the Müsli type based on unroasted cereal flakes
9 + EA (83)


 
Other
 
 
1904 20 91
Obtained from maize
3,8 + 20 €/100 kg/net

1904 20 95
Obtained from rice
5,1 + 46 €/100 kg/net

1904 20 99
Other
5,1 + 33,6 €/100 kg/net

1904 30 00
Bulgur wheat
8,3 + 25,7 €/100 kg/net

1904 90
Other
 
 
1904 90 10
Rice
8,3 + 46 €/100 kg/net

1904 90 80
Other
8,3 + 25,7 €/100 kg/net

1905
Bread, pastry, cakes, biscuits and other bakers' wares, whether or not containing cocoa; communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products
 
 
1905 10 00
Crispbread
5,8 + 13 €/100 kg/net

1905 20
Gingerbread and the like
 
 
1905 20 10
Containing by weight less than 30 % of sucrose (including invert sugar expressed as sucrose)
9,4 + 18,3 €/100 kg/net

1905 20 30
Containing by weight 30 % or more but less than 50 % of sucrose (including invert sugar expessed as sucrose)
9,8 + 24,6 €/100 kg/net

1905 20 90
Containing by weight 50 % or more of sucrose (including invert sugar expressed as sucrose)
10,1 + 31,4 €/100 kg/net

 
Sweet biscuits; waffles and wafers
 
 
1905 31
Sweet biscuits
 
 
 
Completely or partially coated or covered with chocolate or other preparations containing cocoa
 
 
1905 31 11
In immediate packings of a net content not exceeding 85 g
9 + EA MAX 24,2 + AD S/Z (83)


1905 31 19
Other
9 + EA MAX 24,2 + AD S/Z (83)


 
Other
 
 
1905 31 30
Containing 8 % or more by weight of milkfats
9 + EA MAX 24,2 + AD S/Z (83)


 
Other
 
 
1905 31 91
Sandwich biscuits
9 + EA MAX 24,2 + AD S/Z (83)


1905 31 99
Other
9 + EA MAX 24,2 + AD S/Z (83)


1905 32
Waffles and wafers
 
 
1905 32 05
With a water content exceeding 10 % by weight
9 + EA MAX 20,7 + AD F/M (83)


 
Other
 
 
 
Completely or partially coated or covered with chocolate or other preparations containing cocoa
 
 
1905 32 11
In immediate packings of a net content not exceeding 85 g
9 + EA MAX 24,2 + AD S/Z (83)


1905 32 19
Other
9 + EA MAX 24,2 + AD S/Z (83)


 
Other
 
 
1905 32 91
Salted, whether or not filled
9 + EA MAX 20,7 + AD F/M (83)


1905 32 99
Other
9 + EA MAX 24,2 + AD S/Z (83)


1905 40
Rusks, toasted bread and similar toasted products
 
 
1905 40 10
Rusks
9,7 + EA (83)


1905 40 90
Other
9,7 + EA (83)


1905 90
Other
 
 
1905 90 10
Matzos
3,8 + 15,9 €/100 kg/net

1905 90 20
Communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products
4,5 + 60,5 €/100 kg/net

 
Other
 
 
1905 90 30
Bread, not containing added honey, eggs, cheese or fruit, and containing by weight in the dry matter state not more than 5 % of sugars and not more than 5 % of fat
9,7 + EA (83)


1905 90 45
Biscuits
9 + EA MAX 20,7 + AD F/M (83)


1905 90 55
Extruded or expanded products, savoury or salted
9 + EA MAX 20,7 + AD F/M (83)


 
Other
 
 
1905 90 60
With added sweetening matter
9 + EA MAX 24,2 + AD S/Z (83)


1905 90 90
Other
9 + EA MAX 20,7 + AD F/M (83)


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 2104.

2.
Headings 2007 and 2008 do not apply to fruit jellies, fruit pastes, sugar-coated almonds or the like in the form of sugar confectionery (heading 1704) or chocolate confectionery (heading 1806).
3.
Headings 2001, 2004 and 2005 cover, as the case may be, only those products of Chapter 7 or of heading 1105 or 1106 (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 2002.
5.
For the purposes of heading 2007, 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 reduction of water content or other means.
6.
For the purposes of heading 2009, 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 2005 10 takes precedence over all other subheadings of heading 2005.
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 2007.
3.
For the purposes of subheadings 2009 12, 2009 21, 2009 31, 2009 41, 2009 61 and 2009 71, the expression ‘Brix value’ means the direct reading of degrees Brix obtained from a Brix hydrometer or of refractive index expressed in terms of percentage sucrose content obtained from a refractometer, at a temperature of 20 °C or corrected for 20 °C if the reading is made at a different temperature.
Additional notes

1.
For the purposes of heading 2001, vegetables, fruit, nuts and other edible parts of plants prepared or preserved by vinegar or acetic acid must have a content of free, volatile acid of 0,5 % by weight or more, expressed as acetic acid. In addition, mushrooms of subheading 2001 90 50 should not have a salt content exceeding 2,5 % by weight.
2.

(a)

The content of various sugars expressed as sucrose (sugar content) of the products classified in this chapter corresponds to the figure indicated by a refractometer (used in accordance with the method prescribed in the Annex to Regulation (EEC) No 558/93) at a temperature of 20 °C and multiplied by the factor:


0,93 in respect of products of subheadings 2008 20 to 2008 80, 2008 92 and 2008 99, or



0,95 in respect of products of the other headings.

(b)

The expression ‘Brix value’, mentioned in the subheadings of heading 2009, corresponds to the figure indicated by a refractometer (used in accordance with the method prescribed in the Annex to Regulation (EEC) No 558/93) at a temperature of 20 °C.

3.
The products of subheadings 2008 20 to 2008 80, 2008 92 and 2008 99 shall be considered as containing added sugar when the ‘sugar content’ thereof exceeds by weight the percentages given hereunder, according to the kind of fruit or edible part of plant concerned:


pineapples and grapes: 13 %,



other fruits, including mixtures of fruit, and other edible parts of plants: 9 %.

4.
For the purposes of subheadings 2008 30 11 to 2008 30 39, 2008 40 11 to 2008 40 39, 2008 50 11 to 2008 50 59, 2008 60 11 to 2008 60 39, 2008 70 11 to 2008 70 59, 2008 80 11 to 2008 80 39, 2008 92 12 to 2008 92 38 and 2008 99 11 to 2008 99 40, the following expressions shall have the meanings hereby assigned to them:


‘actual alcoholic strength by mass’: the number of kilograms of pure alcohol contained in 100 kg of the product



‘% mas’: the symbol for alcoholic strength by mass.

5.

(a)

The added sugar content of products of heading 2009 corresponds to the ‘sugar content’ less the figures given hereunder, according to the kind of juice concerned:


lemon or tomato juice: 3,



grape juice: 15,



other fruit or vegetable juices, including mixtures of juices: 13.

(b)

The fruit juices with added sugar, of a Brix value not exceeding 67 and containing less than 50 % by weight of fruit juices in their natural state obtained from fruits or by dilution of concentrated juice, lose their original character of fruit juices of heading 2009.

6.
For the purposes of subheadings 2009 69 51 and 2009 69 71, ‘concentrated grape juice (including grape must)’ means grape juice (including grape must) for which the figure indicated by a refractometer (used in accordance with the method prescribed in the Annex to Regulation (EEC) No 558/93) at a temperature of 20 °C is not less than 50,9 %.
7.
For the purposes of subheadings 2001 90 91, 2006 00 35, 2006 00 91, 2007 10 91, 2007 99 93, 2008 19 11, 2008 19 91, 2008 92 12, 2008 92 16, 2008 92 32, 2008 92 36, 2008 92 51, 2008 92 72, 2008 92 76, 2008 92 92, 2008 92 94, 2008 92 97, 2008 99 24, 2008 99 31, 2008 99 36, 2008 99 38, 2009 80 34, 2009 80 36, 2009 80 73, 2009 80 85, 2009 80 88, 2009 80 97, 2009 90 92, 2009 90 95 and 2009 90 97, ‘tropical fruit’ means guavas, mangoes, mangosteens, papaws (papayas), tamarinds, cashew apples, lychees, jackfruit, sapodillo plums, passion fruit, carambola and pitahaya.
8.
For the purposes of subheadings 2001 90 91, 2006 00 35, 2006 00 91, 2007 99 93, 2008 19 11, 2008 19 91, 2008 92 12, 2008 92 16, 2008 92 32, 2008 92 36, 2008 92 51, 2008 92 72, 2008 92 76, 2008 92 92, 2008 92 94 and 2008 92 97, ‘tropical nuts’ means coconuts, cashew nuts, Brazil nuts, areca (or betel), cola and macadamia nuts.
CN code
Description
Conventional rate of duty (%)
Supplementary unit
(1)
(2)
(3)
(4)
2001
Vegetables, fruit, nuts and other edible parts of plants, prepared or preserved by vinegar or acetic acid
 
 
2001 10 00
Cucumbers and gherkins
17,6
kg/net eda
2001 90
Other
 
 
2001 90 10
Mango chutney
Free

2001 90 20
Fruit of the genus Capsicum other than sweet peppers or pimentos
5

2001 90 30
Sweetcorn (Zea mays var. saccharata)
5,1 + 9,4 €/100 kg/net (84)


2001 90 40
Yams, sweet potatoes and similar edible parts of plants containing 5 % or more by weight of starch
8,3 + 3,8 €/100 kg/net (84)


2001 90 50
Mushrooms
16

2001 90 60
Palm hearts
10

2001 90 65
Olives
16

2001 90 70
Sweet peppers
16

2001 90 91
Tropical fruit and tropical nuts
10

2001 90 93
Onions
16

2001 90 99
Other
16

2002
Tomatoes prepared or preserved otherwise than by vinegar or acetic acid
 
 
2002 10
Tomatoes, whole or in pieces
 
 
2002 10 10
Peeled
14,4

2002 10 90
Other
14,4

2002 90
Other
 
 
 
With a dry matter content of less than 12 % by weight
 
 
2002 90 11
In immediate packings of a net content exceeding 1 kg
14,4

2002 90 19
In immediate packings of a net content not exceeding 1 kg
14,4

 
With a dry matter content of not less than 12 % but not more than 30 % by weight
 
 
2002 90 31
In immediate packings of a net content exceeding 1 kg
14,4

2002 90 39
In immediate packings of a net content not exceeding 1 kg
14,4

 
With a dry matter content of more than 30 % by weight
 
 
2002 90 91
In immediate packings of a net content exceeding 1 kg
14,4

2002 90 99
In immediate packings of a net content not exceeding 1 kg
14,4

2003
Mushrooms and truffles, prepared or preserved otherwise than by vinegar or acetic acid
 
 
2003 10
Mushrooms of the genus Agaricus
 
 
2003 10 20
Provisionally preserved, completely cooked
18,4 + 191 €/100 kg/net eda (85)

kg/net eda
2003 10 30
Other
18,4 + 222 €/100 kg/net eda (85)

kg/net eda
2003 20 00
Truffles
14,4

2003 90 00
Other
18,4

2004
Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, frozen, other than products of heading 2006
 
 
2004 10
Potatoes
 
 
2004 10 10
Cooked, not otherwise prepared
14,4

 
Other
 
 
2004 10 91
In the form of flour, meal or flakes
7,6 + EA (86)


2004 10 99
Other
17,6

2004 90
Other vegetables and mixtures of vegetables
 
 
2004 90 10
Sweetcorn (Zea mays var. saccharata)
5,1 + 9,4 €/100 kg/net (84)


2004 90 30
Sauerkraut, capers and olives
16

2004 90 50
Peas (Pisum sativum) and immature beans of the species Phaseolus spp., in pod
19,2

 
Other, including mixtures
 
 
2004 90 91
Onions, cooked, not otherwise prepared
14,4

2004 90 98
Other
17,6

2005
Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, not frozen, other than products of heading 2006
 
 
2005 10 00
Homogenised vegetables
17,6

2005 20
Potatoes
 
 
2005 20 10
In the form of flour, meal or flakes
8,8 + EA (86)


 
Other
 
 
2005 20 20
Thin slices, fried or baked, whether or not salted or flavoured, in airtight packings, suitable for immediate consumption
14,1

2005 20 80
Other
14,1

2005 40 00
Peas (Pisum sativum)
19,2

 
Beans (Vigna spp., Phaseolus spp.)
 
 
2005 51 00
Beans, shelled
17,6

2005 59 00
Other
19,2

2005 60 00
Asparagus
17,6

2005 70
Olives
 
 
2005 70 10
In immediate packings of a net content not exceeding 5 kg
12,8
kg/net eda
2005 70 90
Other
12,8
kg/net eda
2005 80 00
Sweetcorn (Zea mays var. saccharata)
5,1 + 9,4 €/100 kg/net (84)


2005 90
Other vegetables and mixtures of vegetables
 
 
2005 90 10
Fruit of the genus Capsicum, other than sweet peppers or pimentos
6,4

2005 90 30
Capers
16

2005 90 50
Globe artichokes
17,6

2005 90 60
Carrots
17,6

2005 90 70
Mixtures of vegetables
17,6

2005 90 75
Sauerkraut
16

2005 90 80
Other
17,6

2006 00
Vegetables, fruit, nuts, fruit-peel and other parts of plants, preserved by sugar (drained, glacé or crystallised)
 
 
2006 00 10
Ginger
Free

 
Other
 
 
 
With a sugar content exceeding 13 % by weight
 
 
2006 00 31
Cherries
20 + 23,9 €/100 kg/net

2006 00 35
Tropical fruit and tropical nuts
12,5 + 15 €/100 kg/net

2006 00 38
Other
20 + 23,9 €/100 kg/net

 
Other
 
 
2006 00 91
Tropical fruit and tropical nuts
12,5

2006 00 99
Other
20

2007
Jams, fruit jellies, marmalades, fruit or nut purée and fruit or nut pastes, obtained by cooking, whether or not containing added sugar or other sweetening matter
 
 
2007 10
Homogenised preparations
 
 
2007 10 10
With a sugar content exceeding 13 % by weight
24 + 4,2 €/100 kg/net

 
Other
 
 
2007 10 91
Of tropical fruit
15

2007 10 99
Other
24

 
Other
 
 
2007 91
Citrus fruit
 
 
2007 91 10
With a sugar content exceeding 30 % by weight
20 + 23 €/100 kg/net

2007 91 30
With a sugar content exceeding 13 % but not exceeding 30 % by weight
20 + 4,2 €/100 kg/net

2007 91 90
Other
21,6

2007 99
Other
 
 
 
With a sugar content exceeding 30 % by weight
 
 
2007 99 10
Plum purée and paste and prune purée and paste, in immediate packings of a net content exceeding 100 kg, for industrial processing (87)
22,4

2007 99 20
Chestnut purée and paste
24 + 19,7 €/100 kg/net

 
Other
 
 
2007 99 31
Of cherries
24 + 23 €/100 kg/net

2007 99 33
Of strawberries
24 + 23 €/100 kg/net

2007 99 35
Of raspberries
24 + 23 €/100 kg/net

2007 99 39
Other
24 + 23 €/100 kg/net

 
With a sugar content exceeding 13 % but not exceeding 30 % by weight
 
 
2007 99 55
Apple purée, including compotes
24 + 4,2 €/100 kg/net

2007 99 57
Other
24 + 4,2 €/100 kg/net

 
Other
 
 
2007 99 91
Apple purée, including compotes
24

2007 99 93
Of tropical fruit and tropical nuts
15

2007 99 98
Other
24

2008
Fruit, nuts and other edible parts of plants, otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit, not elsewhere specified or included
 
 
 
Nuts, groundnuts and other seeds, whether or not mixed together
 
 
2008 11
Groundnuts
 
 
2008 11 10
Peanut butter
12,8

 
Other, in immediate packings of a net content
 
 
 
Exceeding 1 kg
 
 
2008 11 92
Roasted
11,2

2008 11 94
Other
11,2

 
Not exceeding 1 kg
 
 
2008 11 96
Roasted
12

2008 11 98
Other
12,8

2008 19
Other, including mixtures
 
 
 
In immediate packings of a net content exceeding 1 kg
 
 
2008 19 11
Tropical nuts; mixtures containing 50 % or more by weight of tropical nuts and tropical fruit
7

 
Other
 
 
2008 19 13
Roasted almonds and pistachios
9

2008 19 19
Other
11,2

 
In immediate packings of a net content not exceeding 1 kg
 
 
2008 19 91
Tropical nuts; mixtures containing by weight 50 % or more of tropical nuts and tropical fruit
8

 
Other
 
 
 
Roasted nuts
 
 
2008 19 93
Almonds and pistachios
10,2

2008 19 95
Other
12

2008 19 99
Other
12,8

2008 20
Pineapples
 
 
 
Containing added spirit
 
 
 
In immediate packings of a net content exceeding 1 kg
 
 
2008 20 11
With a sugar content exceeding 17 % by weight
25,6 + 2,5 €/100 kg/net

2008 20 19
Other
25,6

 
In immediate packings of a net content not exceeding 1 kg
 
 
2008 20 31
With a sugar content exceeding 19 % by weight
25,6 + 2,5 €/100 kg/net

2008 20 39
Other
25,6

 
Not containing added spirit
 
 
 
Containing added sugar, in immediate packings of a net content exceeding 1 kg
 
 
2008 20 51
With a sugar content exceeding 17 % by weight
19,2

2008 20 59
Other
17,6

 
Containing added sugar, in immediate packings of a net content not exceeding 1 kg
 
 
2008 20 71
With a sugar content exceeding 19 % by weight
20,8

2008 20 79
Other
19,2

2008 20 90
Not containing added sugar
18,4

2008 30
Citrus fruit
 
 
 
Containing added spirit
 
 
 
With a sugar content exceeding 9 % by weight
 
 
2008 30 11
Of an actual alcoholic strength by mass not exceeding 11,85 % mas
25,6

2008 30 19
Other
25,6 + 4,2 €/100 kg/net

 
Other
 
 
2008 30 31
Of an actual alcoholic strength by mass not exceeding 11,85 % mas
24

2008 30 39
Other
25,6

 
Not containing added spirit
 
 
 
Containing added sugar, in immediate packings of a net content exceeding 1 kg
 
 
2008 30 51
Grapefruit segments
15,2

2008 30 55
Mandarins (including tangerines and satsumas); clementines, wilkings and other similar citrus hybrids
18,4

2008 30 59
Other
17,6

 
Containing added sugar, in immediate packings of a net content not exceeding 1 kg
 
 
2008 30 71
Grapefruit segments
15,2

2008 30 75
Mandarins (including tangerines and satsumas); clementines, wilkings and other similar citrus hybrids
17,6

2008 30 79
Other
20,8

2008 30 90
Not containing added sugar
18,4

2008 40
Pears
 
 
 
Containing added spirit
 
 
 
In immediate packings of a net content exceeding 1 kg
 
 
 
With a sugar content exceeding 13 % by weight
 
 
2008 40 11
Of an actual alcoholic strength by mass not exceeding 11,85 % mas
25,6

2008 40 19
Other
25,6 + 4,2 €/100 kg/net

 
Other
 
 
2008 40 21
Of an actual alcoholic strength by mass not exceeding 11,85 % mas
24

2008 40 29
Other
25,6

 
In immediate packings of a net content not exceeding 1 kg
 
 
2008 40 31
With a sugar content exceeding 15 % by weight
25,6 + 4,2 €/100 kg/net

2008 40 39
Other
25,6

 
Not containing added spirit
 
 
 
Containing added sugar, in immediate packings of a net content exceeding 1 kg
 
 
2008 40 51
With a sugar content exceeding 13 % by weight
17,6

2008 40 59
Other
16

 
Containing added sugar, in immediate packings of a net content not exceeding 1 kg
 
 
2008 40 71
With a sugar content exceeding 15 % by weight
19,2

2008 40 79
Other
17,6

2008 40 90
Not containing added sugar
16,8

2008 50
Apricots
 
 
 
Containing added spirit
 
 
 
In immediate packings of a net content exceeding 1 kg
 
 
 
With a sugar content exceeding 13 % by weight
 
 
2008 50 11
Of an actual alcoholic strength by mass not exceeding 11,85 % mas
25,6

2008 50 19
Other
25,6 + 4,2 €/100 kg/net

 
Other
 
 
2008 50 31
Of an actual alcoholic strength by mass not exceeding 11,85 % mas
24

2008 50 39
Other
25,6

 
In immediate packings of a net content not exceeding 1 kg
 
 
2008 50 51
With a sugar content exceeding 15 % by weight
25,6 + 4,2 €/100 kg/net

2008 50 59
Other
25,6

 
Not containing added spirit
 
 
 
Containing added sugar, in immediate packings of a net content exceeding 1 kg
 
 
2008 50 61
With a sugar content exceeding 13 % by weight
19,2

2008 50 69
Other
17,6

 
Containing added sugar, in immediate packings of a net content not exceeding 1 kg
 
 
2008 50 71
With a sugar content exceeding 15 % by weight
20,8

2008 50 79
Other
19,2

 
Not containing added sugar, in immediate packings of a net content
 
 
2008 50 92
Of 5 kg or more
13,6

2008 50 94
Of 4,5 kg or more but less than 5 kg
18,4 (88)


2008 50 99
Of less than 4,5 kg
18,4

2008 60
Cherries
 
 
 
Containing added spirit
 
 
 
With a sugar content exceeding 9 % by weight
 
 
2008 60 11
Of an actual alcoholic strength by mass not exceeding 11,85 % mas
25,6

2008 60 19
Other
25,6 + 4,2 €/100 kg/net

 
Other
 
 
2008 60 31
Of an actual alcoholic strength by mass not exceeding 11,85 % mas
24

2008 60 39
Other
25,6

 
Not containing added spirit
 
 
 
Containing added sugar, in immediate packings of a net content
 
 
2008 60 50
Exceeding 1 kg
17,6

2008 60 60
Not exceeding 1 kg
20,8

 
Not containing added sugar, in immediate packings of a net content
 
 
2008 60 70
Of 4,5 kg or more
18,4

2008 60 90
Of less than 4,5 kg
18,4

2008 70
Peaches, including nectarines
 
 
 
Containing added spirit
 
 
 
In immediate packings of a net content exceeding 1 kg
 
 
 
With a sugar content exceeding 13 % by weight
 
 
2008 70 11
Of an actual alcoholic strength by mass not exceeding 11,85 % mas
25,6

2008 70 19
Other
25,6 + 4,2 €/100 kg/net

 
Other
 
 
2008 70 31
Of an actual alcoholic strength by mass not exceeding 11,85 % mas
24

2008 70 39
Other
25,6

 
In immediate packings of a net content not exceeding 1 kg
 
 
2008 70 51
With a sugar content exceeding 15 % by weight
25,6 + 4,2 €/100 kg/net

2008 70 59
Other
25,6

 
Not containing added spirit
 
 
 
Containing added sugar, in immediate packings of a net content exceeding 1 kg
 
 
2008 70 61
With a sugar content exceeding 13 % by weight
19,2

2008 70 69
Other
17,6

 
Containing added sugar, in immediate packings of a net content not exceeding 1 kg
 
 
2008 70 71
With a sugar content exceeding 15 % by weight
19,2

2008 70 79
Other
17,6

 
Not containing added sugar, in immediate packings of a net content
 
 
2008 70 92
Of 5 kg or more
15,2

2008 70 98
Of less than 5 kg
18,4

2008 80
Strawberries
 
 
 
Containing added spirit
 
 
 
With a sugar content exceeding 9 % by weight
 
 
2008 80 11
Of an actual alcoholic strength by mass not exceeding 11,85 % mas
25,6

2008 80 19
Other
25,6 + 4,2 €/100 kg/net

 
Other
 
 
2008 80 31
Of an actual alcoholic strength by mass not exceeding 11,85 % mas
24

2008 80 39
Other
25,6

 
Not containing added spirit
 
 
2008 80 50
Containing added sugar, in immediate packings of a net content exceeding 1 kg
17,6

2008 80 70
Containing added sugar, in immediate packings of a net content not exceeding 1 kg
20,8

2008 80 90
Not containing added sugar
18,4

 
Other, including mixtures other than those of subheading 2008 19
 
 
2008 91 00
Palm hearts
10

2008 92
Mixtures
 
 
 
Containing added spirit
 
 
 
With a sugar content exceeding 9 % by weight
 
 
 
Of an actual alcoholic strength by mass not exceeding 11,85 % mas
 
 
2008 92 12
Of tropical fruit (including mixtures containing 50 % or more by weight of tropical nuts and tropical fruit)
16

2008 92 14
Other
25,6

 
Other
 
 
2008 92 16
Of tropical fruit (including mixtures containing 50 % or more by weight of tropical nuts and tropical fruit)
16 + 2,6 €/100 kg/net

2008 92 18
Other
25,6 + 4,2 €/100 kg/net

 
Other
 
 
 
Of an actual alcoholic strength by mass not exceeding 11,85 % mas
 
 
2008 92 32
Of tropical fruit (including mixtures containing 50 % or more by weight of tropical nuts and tropical fruit)
15

2008 92 34
Other
24

 
Other
 
 
2008 92 36
Of tropical fruit (including mixtures containing 50 % or more by weight of tropical nuts and tropical fruit)
16

2008 92 38
Other
25,6

 
Not containing added spirit
 
 
 
Containing added sugar
 
 
 
In immediate packings of a net content exceeding 1 kg
 
 
2008 92 51
Of tropical fruit (including mixtures containing 50 % or more by weight of tropical nuts and tropical fruit)
11

2008 92 59
Other
17,6

 
Other
 
 
 
Mixtures of fruit in which no single fruit exceeds 50 % of the total weight of the fruits
 
 
2008 92 72
Of tropical fruit (including mixtures containing 50 % or more by weight of tropical nuts and tropical fruit)
8,5

2008 92 74
Other
13,6

 
Other
 
 
2008 92 76
Of tropical fruit (including mixtures containing 50 % or more by weight of tropical nuts and tropical fruit)
12

2008 92 78
Other
19,2

 
Not containing added sugar, in immediate packings of a net content
 
 
 
Of 5 kg or more
 
 
2008 92 92
Of tropical fruit (including mixtures containing 50 % or more by weight of tropical nuts and tropical fruit)
11,5

2008 92 93
Other
18,4

 
Of 4,5 kg or more but less than 5 kg
 
 
2008 92 94
Of tropical fruit (including mixtures containing 50 % or more by weight of tropical nuts and tropical fruit)
11,5

2008 92 96
Other
18,4

 
Of less than 4,5 kg
 
 
2008 92 97
Of tropical fruit (including mixtures containing 50 % or more by weight of tropical nuts and tropical fruit)
11,5

2008 92 98
Other
18,4

2008 99
Other
 
 
 
Containing added spirit
 
 
 
Ginger
 
 
2008 99 11
Of an actual alcoholic strength by mass not exceeding 11,85 % mas
10

2008 99 19
Other
16

 
Grapes
 
 
2008 99 21
With a sugar content exceeding 13 % by weight
25,6 + 3,8 €/100 kg/net

2008 99 23
Other
25,6

 
Other
 
 
 
With a sugar content exceeding 9 % by weight
 
 
 
Of an actual alcoholic strength by mass not exceeding 11,85 % mas
 
 
2008 99 24
Tropical fruit
16

2008 99 28
Other
25,6

 
Other
 
 
2008 99 31
Tropical fruit
16 + 2,6 €/100 kg/net

2008 99 34
Other
25,6 + 4,2 €/100 kg/net

 
Other
 
 
 
Of an actual alcoholic strength by mass not exceeding 11,85 % mas
 
 
2008 99 36
Tropical fruit
15

2008 99 37
Other
24

 
Other
 
 
2008 99 38
Tropical fruit
16

2008 99 40
Other
25,6

 
Not containing added spirit
 
 
 
Containing added sugar, in immediate packings of a net content exceeding 1 kg
 
 
2008 99 41
Ginger
Free

2008 99 43
Grapes
19,2

2008 99 45
Plums and prunes
17,6

2008 99 46
Passion fruit, guavas and tamarinds
11

2008 99 47
Mangoes, mangosteens, papaws (papayas), cashew apples, lychees, jackfruit, sapodillo plums, carambola and pitahaya
11

2008 99 49
Other
17,6

 
Containing added sugar, in immediate packings of a net content not exceeding 1 kg
 
 
2008 99 51
Ginger
Free

2008 99 61
Passion fruit and guavas
13

2008 99 62
Mangoes, mangosteens, papaws (papayas), tamarinds, cashew apples, lychees, jackfruit, sapodillo plums, carambola and pitahaya
13

2008 99 67
Other
20,8

 
Not containing added sugar
 
 
 
Plums and prunes, in immediate packings of a net content
 
 
2008 99 72
Of 5 kg or more
15,2

2008 99 78
Of less than 5 kg
18,4

2008 99 85
Maize (corn), other than sweetcorn (Zea mays var. saccharata)
5,1 + 9,4 €/100 kg/net (84)


2008 99 91
Yams, sweet potatoes and similar edible parts of plants, containing 5 % or more by weight of starch
8,3 + 3,8 €/100 kg/net (84)


2008 99 99
Other
18,4

2009
Fruit juices (including grape must) and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter
 
 
 
Orange juice
 
 
2009 11
Frozen
 
 
 
Of a Brix value exceeding 67
 
 
2009 11 11
Of a value not exceeding € 30 per 100 kg net weight
33,6 + 20,6 €/100 kg/net

2009 11 19
Other
33,6

 
Of a Brix value not exceeding 67
 
 
2009 11 91
Of a value not exceeding € 30 per 100 kg net weight and with an added sugar content exceeding 30 % by weight
15,2 + 20,6 €/100 kg/net

2009 11 99
Other
15,2 (85)


2009 12 00
Not frozen, of a Brix value not exceeding 20
12,2

2009 19
Other
 
 
 
Of a Brix value exceeding 67
 
 
2009 19 11
Of a value not exceeding € 30 per 100 kg net weight
33,6 + 20,6 €/100 kg/net

2009 19 19
Other
33,6

 
Of a Brix value exceeding 20 but not exceeding 67
 
 
2009 19 91
Of a value not exceeding € 30 per 100 kg net weight and with an added sugar content exceeding 30 % by weight
15,2 + 20,6 €/100 kg/net

2009 19 98
Other
12,2

 
Grapefruit juice
 
 
2009 21 00
Of a Brix value not exceeding 20
12

2009 29
Other
 
 
 
Of a Brix value exceeding 67
 
 
2009 29 11
Of a value not exceeding € 30 per 100 kg net weight
33,6 + 20,6 €/100 kg/net

2009 29 19
Other
33,6

 
Of a Brix value exceeding 20 but not exceeding 67
 
 
2009 29 91
Of a value not exceeding € 30 per 100 kg net weight and with an added sugar content exceeding 30 % by weight
12 + 20,6 €/100 kg/net

2009 29 99
Other
12

 
Juice of any other single citrus fruit
 
 
2009 31
Of a Brix value not exceeding 20
 
 
 
Of a value exceeding € 30 per 100 kg net weight
 
 
2009 31 11
Containing added sugar
14,4

2009 31 19
Not containing added sugar
15,2

 
Of a value not exceeding € 30 per 100 kg net weight
 
 
 
Lemon juice
 
 
2009 31 51
Containing added sugar
14,4

2009 31 59
Not containing added sugar
15,2

 
Other citrus fruit juices
 
 
2009 31 91
Containing added sugar
14,4

2009 31 99
Not containing added sugar
15,2

2009 39
Other
 
 
 
Of a Brix value exceeding 67
 
 
2009 39 11
Of a value not exceeding € 30 per 100 kg net weight
33,6 + 20,6 €/100 kg/net

2009 39 19
Other
33,6

 
Of a Brix value exceeding 20 but not exceeding 67
 
 
 
Of a value exceeding € 30 per 100 kg net weight
 
 
2009 39 31
Containing added sugar
14,4

2009 39 39
Not containing added sugar
15,2

 
Of a value not exceeding € 30 per 100 kg net weight
 
 
 
Lemon juice
 
 
2009 39 51
With an added sugar content exceeding 30 % by weight
14,4 + 20,6 €/100 kg/net

2009 39 55
With an added sugar content not exceeding 30 % by weight
14,4

2009 39 59
Not containing added sugar
15,2

 
Other citrus fruit juices
 
 
2009 39 91
With an added sugar content exceeding 30 % by weight
14,4 + 20,6 €/100 kg/net

2009 39 95
With an added sugar content not exceeding 30 % by weight
14,4

2009 39 99
Not containing added sugar
15,2

 
Pineapple juice
 
 
2009 41
Of a Brix value not exceeding 20
 
 
2009 41 10
Of a value exceeding € 30 per 100 kg net weight, containing added sugar
15,2

 
Other
 
 
2009 41 91
Containing added sugar
15,2

2009 41 99
Not containing added sugar
16

2009 49
Other
 
 
 
Of a Brix value exceeding 67
 
 
2009 49 11
Of a value not exceeding € 30 per 100 kg net weight
33,6 + 20,6 €/100 kg/net

2009 49 19
Other
33,6

 
Of a Brix value exceeding 20 but not exceeding 67
 
 
2009 49 30
Of a value exceeding € 30 per 100 kg net weight, containing added sugar
15,2

 
Other
 
 
2009 49 91
With an added sugar content exceeding 30 % by weight
15,2 + 20,6 €/100 kg/net

2009 49 93
With an added sugar content not exceeding 30 % by weight
15,2

2009 49 99
Not containing added sugar
16

2009 50
Tomato juice
 
 
2009 50 10
Containing added sugar
16

2009 50 90
Other
16,8

 
Grape juice (including grape must)
 
 
2009 61
Of a Brix value not exceeding 30
 
 
2009 61 10
Of a value exceeding € 18 per 100 kg net weight
 (89)


2009 61 90
Of a value not exceeding € 18 per 100 kg net weight
22,4 + 27 €/hl (85)


2009 69
Other
 
 
 
Of a Brix value exceeding 67
 
 
2009 69 11
Of a value not exceeding € 22 per 100 kg net weight
40 + 121 €/hl + 20,6 €/100 kg/net (85)


2009 69 19
Other
 (89)


 
Of a Brix value exceeding 30 but not exceeding 67
 
 
 
Of a value exceeding € 18 per 100 kg net weight
 
 
2009 69 51
Concentrated
 (89)


2009 69 59
Other
 (89)


 
Of a value not exceeding € 18 per 100 kg net weight
 
 
 
With an added sugar content exceeding 30 % by weight
 
 
2009 69 71
Concentrated
22,4 + 131 €/hl + 20,6 €/100 kg/net

2009 69 79
Other
22,4 + 27 €/hl + 20,6 €/100 kg/net

2009 69 90
Other
22,4 + 27 €/hl (85)


 
Apple juice
 
 
2009 71
Of a Brix value not exceeding 20
 
 
2009 71 10
Of a value exceeding € 18 per 100 kg net weight, containing added sugar
18

 
Other
 
 
2009 71 91
Containing added sugar
18

2009 71 99
Not containing added sugar
18

2009 79
Other
 
 
 
Of a Brix value exceeding 67
 
 
2009 79 11
Of a value not exceeding € 22 per 100 kg net weight
30 + 18,4 €/100 kg/net

2009 79 19
Other
30

 
Of a Brix value exceeding 20 but not exceeding 67
 
 
2009 79 30
Of a value exceeding € 18 per 100 kg net weight, containing added sugar
18

 
Other
 
 
2009 79 91
With an added sugar content exceeding 30 % by weight
18 + 19,3 €/100 kg/net

2009 79 93
With an added sugar content not exceeding 30 % by weight
18

2009 79 99
Not containing added sugar
18

2009 80
Juice of any other single fruit or vegetable
 
 
 
Of a Brix value exceeding 67
 
 
 
Pear juice
 
 
2009 80 11
Of a value not exceeding € 22 per 100 kg net weight
33,6 + 20,6 €/100 kg/net

2009 80 19
Other
33,6

 
Other
 
 
 
Of a value not exceeding € 30 per 100 kg net weight
 
 
2009 80 34
Juices of tropical fruit
21 + 12,9 €/100 kg/net

2009 80 35
Other
33,6 + 20,6 €/100 kg/net

 
Other
 
 
2009 80 36
Juices of tropical fruit
21

2009 80 38
Other
33,6

 
Of a Brix value not exceeding 67
 
 
 
Pear juice
 
 
2009 80 50
Of a value exceeding € 18 per 100 kg net weight, containing added sugar
19,2

 
Other
 
 
2009 80 61
With an added sugar content exceeding 30 % by weight
19,2 + 20,6 €/100 kg/net

2009 80 63
With an added sugar content not exceeding 30 % by weight
19,2

2009 80 69
Not containing added sugar
20

 
Other
 
 
 
Of a value exceeding € 30 per 100 kg net weight, containing added sugar
 
 
2009 80 71
Cherry juice
16,8

2009 80 73
Juices of tropical fruit
10,5

2009 80 79
Other
16,8

 
Other
 
 
 
With an added sugar content exceeding 30 % by weight
 
 
2009 80 85
Juices of tropical fruit
10,5 + 12,9 €/100 kg/net

2009 80 86
Other
16,8 + 20,6 €/100 kg/net

 
With an added sugar content not exceeding 30 % by weight
 
 
2009 80 88
Juices of tropical fruit
10,5

2009 80 89
Other
16,8

 
Not containing added sugar
 
 
2009 80 95
Juice of fruit of the species Vaccinium macrocarpon
14

2009 80 96
Cherry juice
17,6

2009 80 97
Juices of tropical fruit
11

2009 80 99
Other
17,6

2009 90
Mixtures of juices
 
 
 
Of a Brix value exceeding 67
 
 
 
Mixtures of apple and pear juice
 
 
2009 90 11
Of a value not exceeding € 22 per 100 kg net weight
33,6 + 20,6 €/100 kg/net

2009 90 19
Other
33,6

 
Other
 
 
2009 90 21
Of a value not exceeding € 30 per 100 kg net weight
33,6 + 20,6 €/100 kg/net

2009 90 29
Other
33,6

 
Of a Brix value not exceeding 67
 
 
 
Mixtures of apple and pear juice
 
 
2009 90 31
Of a value not exceeding € 18 per 100 kg net weight and with an added sugar content exceeding 30 % by weight
20 + 20,6 €/100 kg/net

2009 90 39
Other
20

 
Other
 
 
 
Of a value exceeding € 30 per 100 kg net weight
 
 
 
Mixtures of citrus fruit juices and pineapple juice
 
 
2009 90 41
Containing added sugar
15,2

2009 90 49
Other
16

 
Other
 
 
2009 90 51
Containing added sugar
16,8

2009 90 59
Other
17,6

 
Of a value not exceeding € 30 per 100 kg net weight
 
 
 
Mixtures of citrus fruit juices and pineapple juice
 
 
2009 90 71
With an added sugar content exceeding 30 % by weight
15,2 + 20,6 €/100 kg/net

2009 90 73
With an added sugar content not exceeding 30 % by weight
15,2

2009 90 79
Not containing added sugar
16

 
Other
 
 
 
With an added sugar content exceeding 30 % by weight
 
 
2009 90 92
Mixtures of juices of tropical fruit
10,5 + 12,9 €/100 kg/net

2009 90 94
Other
16,8 + 20,6 €/100 kg/net

 
With an added sugar content not exceeding 30 % by weight
 
 
2009 90 95
Mixtures of juices of tropical fruit
10,5

2009 90 96
Other
16,8

 
Not containing added sugar
 
 
2009 90 97
Mixtures of juices of tropical fruit
11

2009 90 98
Other
17,6

CHAPTER 21
MISCELLANEOUS EDIBLE PREPARATIONS
Notes

1.
This chapter does not cover:
(a)

mixed vegetables of heading 0712;

(b)

roasted coffee substitutes containing coffee in any proportion (heading 0901);

(c)

flavoured tea (heading 0902);

(d)

spices or other products of headings 0904 to 0910;

(e)

food preparations, other than the products described in heading 2103 or 2104, 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 3003 or 3004; or

(g)

prepared enzymes of heading 3507.

2.
Extracts of the substitutes referred to in note 1(b) are to be classified in heading 2101.
3.
For the purposes of heading 2104, 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.
Additional notes

1.
For the purposes of subheadings 2106 10 20 and 2106 90 92, the term ‘starch’ also covers starch breakdown products.
2.
For the purposes of subheading 2106 90 10, the term ‘cheese fondues’ shall be taken to mean preparations containing 12 % or more but less than 18 % of milkfats and made from melted cheese (Emmentaler and Gruyère exclusively) with the addition of white wine, kirsch, starch and spices and put up in immediate packings of a net capacity of 1 kg or less.
Entry under the aforementioned subheading is furthermore subject to the production of a certificate issued in accordance with the conditions laid down in the relevant Community provisions.
3.
For the purposes of subheading 2106 90 20, ‘compound alcoholic preparations, other than those based on odoriferous substances, of a kind used for the manufacture of beverages’ means those preparations having an alcoholic strength by volume of more than 0,5 % vol.
4.
For the purposes of subheading 2106 90 30, ‘isoglucose’ means the product obtained from glucose or its polymers with a content by weight in the dry state of at least 10 % fructose.
For the purposes of establishing the duty applicable to products of subheading 2106 90 30, the dry matter content is determined according to Article 5(3) of Regulation (EC) No 1423/95.
5.
For the purposes of establishing the duty applicable to products of subheading 2106 90 59, the sucrose content, including other sugars expressed as sucrose, is determined by the method laid down in Article 5(2) of Regulation (EC) No 1423/95.
CN code
Description
Conventional rate of duty (%)
Supplementary unit
(1)
(2)
(3)
(4)
2101
Extracts, essences and concentrates, of coffee, tea or maté and preparations with a basis of these products or with a basis of coffee, tea or maté; roasted chicory and other roasted coffee substitutes, and extracts, essences and concentrates thereof
 
 
 
Extracts, essences and concentrates, of coffee, and preparations with a basis of these extracts, essences or concentrates or with a basis of coffee
 
 
2101 11
Extracts, essences and concentrates
 
 
2101 11 11
With a coffee-based dry matter content of 95 % or more by weight
9

2101 11 19
Other
9

2101 12
Preparations with a basis of these extracts, essences or concentrates or with a basis of coffee
 
 
2101 12 92
Preparations with a basis of these extracts, essences or concentrates of coffee
11,5

2101 12 98
Other
9 + EA (90)


2101 20
Extracts, essences and concentrates, of tea or maté, and preparations with a basis of these extracts, essences or concentrates, or with a basis of tea or maté
 
 
2101 20 20
Extracts, essences or concentrates
6

 
Preparations
 
 
2101 20 92
With a basis of extracts, essences or concentrates of tea or maté
6

2101 20 98
Other
6,5 + EA (90)


2101 30
Roasted chicory and other roasted coffee substitutes, and extracts, essences and concentrates thereof
 
 
 
Roasted chicory and other roasted coffee substitutes
 
 
2101 30 11
Roasted chicory
11,5

2101 30 19
Other
5,1 + 12,7 €/100 kg/net

 
Extracts, essences and concentrates of roasted chicory and other roasted coffee substitutes
 
 
2101 30 91
Of roasted chicory
14,1

2101 30 99
Other
10,8 + 22,7 €/100 kg/net

2102
Yeasts (active or inactive); other single-cell micro-organisms, dead (but not including vaccines of heading 3002); prepared baking powders
 
 
2102 10
Active yeasts
 
 
2102 10 10
Culture yeast
10,9

 
Bakers' yeast
 
 
2102 10 31
Dried
12 + 49,2 €/100 kg/net (91)


2102 10 39
Other
12 + 14,5 €/100 kg/net (91)


2102 10 90
Other
14,7

2102 20
Inactive yeasts; other single-cell micro-organisms, dead
 
 
 
Inactive yeasts
 
 
2102 20 11
In tablet, cube or similar form, or in immediate packings of a net content not exceeding 1 kg
8,3

2102 20 19
Other
5,1

2102 20 90
Other
Free

2102 30 00
Prepared baking powders
6,1

2103
Sauces and preparations therefor; mixed condiments and mixed seasonings; mustard flour and meal and prepared mustard
 
 
2103 10 00
Soya sauce
7,7

2103 20 00
Tomato ketchup and other tomato sauces
10,2

2103 30
Mustard flour and meal and prepared mustard
 
 
2103 30 10
Mustard flour and meal
Free

2103 30 90
Prepared mustard
9

2103 90
Other
 
 
2103 90 10
Mango chutney, liquid
Free

2103 90 30
Aromatic bitters of an alcoholic strength by volume of 44,2 to 49,2 % vol containing from 1,5 to 6 % by weight of gentian, spices and various ingredients and from 4 to 10 % of sugar, in containers holding 0,5 litre or less
Free
l alc. 100 %
2103 90 90
Other
7,7

2104
Soups and broths and preparations therefor; homogenised composite food preparations
 
 
2104 10
Soups and broths and preparations therefor
 
 
2104 10 10
Dried
11,5

2104 10 90
Other
11,5

2104 20 00
Homogenised composite food preparations
14,1

2105 00
Ice cream and other edible ice, whether or not containing cocoa
 
 
2105 00 10
Containing no milkfats or containing less than 3 % by weight of such fats
8,6 + 20,2 €/100 kg/net MAX 19,4 + 9,4 €/100 kg/net

 
Containing by weight of milkfats
 
 
2105 00 91
3 % or more but less than 7 %
8 + 38,5 €/100 kg/net MAX 18,1 + 7 €/100 kg/net

2105 00 99
7 % or more
7,9 + 54 €/100 kg/net MAX 17,8 + 6,9 €/100 kg/net

2106
Food preparations not elsewhere specified or included
 
 
2106 10
Protein concentrates and textured protein substances
 
 
2106 10 20
Containing no milkfats, sucrose, isoglucose, glucose or starch or containing, by weight, less than 1,5 % milkfat, 5 % sucrose or isoglucose, 5 % glucose or starch
12,8

2106 10 80
Other
9 + EA (90)


2106 90
Other
 
 
2106 90 10
Cheese fondues (92)
8,3 + 78,3 €/100 kg/net (93)


2106 90 20
Compound alcoholic preparations, other than those based on odoriferous substances, of a kind used for the manufacture of beverages
17,3 MIN 1 €/% vol/hl
l alc. 100 %
 
Flavoured or coloured sugar syrups
 
 
2106 90 30
Isoglucose syrups
42,7 €/100 kg/net mas

 
Other
 
 
2106 90 51
Lactose syrup
14 €/100 kg/net

2106 90 55
Glucose syrup and maltodextrine syrup
20 €/100 kg/net

2106 90 59
Other
0,4 €/100 kg/net (94)


 
Other
 
 
2106 90 92
Containing no milkfats, sucrose, isoglucose, glucose or starch or containing, by weight, less than 1,5 % milkfat, 5 % sucrose or isoglucose, 5 % glucose or starch
12,8

2106 90 98
Other
9 + EA (90)


CHAPTER 22
BEVERAGES, SPIRITS AND VINEGAR
Notes

1.
This chapter does not cover:
(a)

products of this chapter (other than those of heading 2209) prepared for culinary purposes and thereby rendered unsuitable for consumption as beverages (generally, heading 2103);

(b)

sea water (heading 2501);

(c)

distilled or conductivity water or water of similar purity (heading 2851);

(d)

acetic acid of a concentration exceeding 10 % by weight of acetic acid (heading 2915);

(e)

medicaments of heading 3003 or 3004; 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 20 °C.
3.
For the purposes of heading 2202, the term ‘non-alcoholic beverages’ means beverages of an alcoholic strength by volume not exceeding 0,5 % vol. Alcoholic beverages are classified in headings 2203 to 2206 or heading 2208 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 20 °C in closed containers, has an excess pressure of not less than 3 bar.
Additional notes

1.
Subheading 2202 10 00 covers waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured, providing they are for direct consumption as a beverage.
2.
For the purposes of headings 2204 and 2205 and subheading 2206 00 10:
(a)

‘actual alcoholic strength by volume’ means the number of volumes of pure alcohol contained at a temperature of 20 °C in 100 volumes of the product at that temperature;

(b)

‘potential alcoholic strength by volume’ means the number of volumes of pure alcohol at a temperature of 20 °C capable of being produced by total fermentation of the sugars contained in 100 volumes of the product at that temperature;

(c)

‘total alcoholic strength by volume’ means the sum of the actual and potential alcoholic strengths;

(d)

‘natural alcoholic strength by volume’ means the total alcoholic strength by volume of a product before any enrichment;

(e)

‘% vol’ is the symbol for alcoholic strength by volume.

3.
For the purposes of subheading 2204 30 10, ‘grape must in fermentation’ means the product derived from the fermentation of grape must, having an actual alcoholic strength by volume of more than 1 % vol and less than three-fifths of its total alcoholic strength by volume.
4.
For the purposes of subheadings 2204 21 and 2204 29:
A.

‘total dry extract’ means the content in grams per litre of all the substances in a product which, under given physical conditions, do not volatilise.
The total dry extract must be determined with the densimeter at 20 °C;

B.

(a)

the presence in the products of subheadings 2204 21 11 to 2204 21 99 and 2204 29 12 to 2204 29 99 of the quantities of total dry extract per litre indicated in 1, 2, 3 and 4 below does not affect their classification:

1.

products of an actual alcoholic strength by volume of not more than 13 % vol: 90 g or less of total extract per litre;

2.

products of an actual alcoholic strength by volume of more than 13 % vol but not more than 15 % vol: 130 g or less of total dry extract per litre;

3.

products of an actual alcoholic strength by volume of more than 15 % vol but not more than 18 % vol: 130 g or less of total dry extract per litre;

4.

products of an actual alcoholic strength by volume of more than 18 % vol but not more than 22 % vol: 330 g or less of total dry extract per litre.
Products with a total dry extract exceeding the maximum quantity shown above in each category are to be classified in the next following category, except that if the total dry extract exceeds 330 g/l the products are to be classified in subheadings 2204 21 99 and 2204 29 99;

(b)

the above rules do not apply to products of subheadings 2204 21 23, 2204 21 81, 2204 29 11 and 2204 29 77.

5.
Subheadings 2204 21 11 to 2204 21 99 and 2204 29 12 to 2204 29 99 shall be taken to include:
(a)

grape must with fermentation arrested by the addition of alcohol, that is to say, a product:


having an actual alcoholic strength by volume of not less than 12 % vol but less than 15 % vol, and



obtained by the addition to unfermented grape must having a natural alcoholic strength by volume of not less than 8,5 % vol of a product derived from the distillation of wine;

(b)

wine fortified for distillation, that is to say, a product:


having an actual alcoholic strength by volume of not less than 18 % vol but not more than 24 % vol,



obtained exclusively by the addition to wine containing no residual sugar of an unrectified product derived from the distillation of wine and having a maximum actual alcoholic strength by volume of 86 % vol, and



having a maximum volatile acidity of 1,5 g/l, expressed as acetic acid;

(c)

liqueur wine, that is to say, a product:


having a total alcoholic strength by volume of not less than 17,5 % vol and an actual alcoholic strength by volume of not less than 15 % vol but not more than 22 % vol, and



obtained from grape must or wine, which must come from vine varieties approved in the third country of origin for the production of liqueur wine and have a minimum natural alcoholic strength by volume of 12 % vol,



by freezing, or



by the addition during or after fermentation:



of a product derived from the distillation of wine, or



of concentrated grape must or, in the case of certain quality liqueur wines appearing on a list to be adopted of wines for which such practice is traditional, of grape must concentrated by direct heat, which, apart from this operation, corresponds to the definition of concentrated grape must, or



of a mixture of these products.
However, certain quality liqueur wines appearing on a list to be adopted may be obtained from unfermented fresh grape must which does not need to have a minimum natural alcoholic strength by volume of 12 % vol.

6.
For the purposes of subheadings 2204 21 11 to 2204 21 78, 2204 21 81 to 2204 21 83 and 2204 29 11 to 2204 29 58, 2204 29 77 to 2204 29 82, ‘quality wines produced in specified regions’ are wines produced in the European Community which comply with the provisions of Council Regulation (EC) No 1493/99 of 17 May 1999 on the common organisation of the market in wine (OJ L 179, 14.07.1999, p. 1) and the provisions adopted in implementation of the aforesaid Regulation and defined in national regulations.
7.
For the purposes of subheadings 2204 30 92 and 2204 30 96, ‘concentrated grape must’ means grape must for which the figure indicated by a refractometer (used in accordance with the method prescribed in the Annex to Regulation (EEC) No 558/93) at a temperature of 20 °C is not less than 50,9 %.
8.
Only vermouth and other wine of fresh grapes flavoured with plants or aromatic substances having an actual alcoholic strength by volume of not less than 7 % vol shall be regarded as products of heading 2205.
9.
For the purposes of subheading 2206 00 10, the expression ‘piquette’ means the product obtained by the fermentation of untreated grape marc macerated in water or by the extraction of fermented grape marc with water.
10.
For the purposes of subheadings 2206 00 31 and 2206 00 39, the following are regarded as ‘sparkling’:


fermented beverages in bottles with ‘mushroom’ stoppers held in place by ties or fastenings,



fermented beverages otherwise put up, with an excess pressure of not less than 1,5 bar, measured at a temperature of 20 °C.

11.
For the purposes of subheadings 2209 00 11 and 2209 00 19, the expression ‘wine vinegar’ means vinegar obtained exclusively by acetous fermentation of wine and having a total acidity of not less than 60 g/l, expressed as acetic acid.
CN code
Description
Conventional rate of duty (%)
Supplementary unit
(1)
(2)
(3)
(4)
2201
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
 
 
 
Natural mineral waters
 
 
2201 10 11
Not carbonated
Free
l
2201 10 19
Other
Free
l
2201 10 90
Other
Free
l
2201 90 00
Other
Free

2202
Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured, and other non-alcoholic beverages, not including fruit or vegetable juices of heading 2009
 
 
2202 10 00
Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured
9,6
l
2202 90
Other
 
 
2202 90 10
Not containing products of headings 0401 to 0404 or fat obtained from products of headings 0401 to 0404
9,6
l
 
Other, containing by weight of fat obtained from the products of headings 0401 to 0404
 
 
2202 90 91
Less than 0,2 %
6,4 + 13,7 €/100 kg/net
l
2202 90 95
0,2 % or more but less than 2 %
5,5 + 12,1 €/100 kg/net
l
2202 90 99
2 % or more
5,4 + 21,2 €/100 kg/net
l
2203 00
Beer made from malt
 
 
 
In containers holding 10 litres or less
 
 
2203 00 01
In bottles
Free
l
2203 00 09
Other
Free
l
2203 00 10
In containers holding more than 10 litres
Free
l
2204
Wine of fresh grapes, including fortified wines; grape must other than that of heading 2009
 
 
2204 10
Sparkling wine
 
 
 
Of an actual alcoholic strength by volume of not less than 8,5 % vol
 
 
2204 10 11
Champagne
32 €/hl
l
2204 10 19
Other
32 €/hl
l
 
Other
 
 
2204 10 91
Asti spumante
32 €/hl
l
2204 10 99
Other
32 €/hl
l
 
Other wine; grape must with fermentation prevented or arrested by the addition of alcohol
 
 
2204 21
In containers holding 2 litres or less
 
 
2204 21 10
Wine, other than that referred to in subheading 2204 10, in bottles with ‘mushroom’ stoppers held in place by ties or fastenings; wine, otherwise put up, with an excess pressure due to carbon dioxide in solution of not less than 1 bar but less than 3 bar, measured at a temperature of 20 °C
32 €/hl
l
 
Other
 
 
 
Of an actual alcoholic strength by volume not exceeding 13 % vol
 
 
 
Quality wines produced in specified regions
 
 
 
White
 
 
2204 21 11
Alsace
13,1 €/hl
l
2204 21 12
Bordeaux
13,1 €/hl
l
2204 21 13
Bourgogne (Burgundy)
13,1 €/hl
l
2204 21 17
Val de Loire (Loire Valley)
13,1 €/hl
l
2204 21 18
Mosel-Saar-Ruwer
13,1 €/hl
l
2204 21 19
Pfalz
13,1 €/hl
l
2204 21 22
Rheinhessen
13,1 €/hl
l
2204 21 23
Tokaj
14,8 €/hl
l
2204 21 24
Lazio (Latium)
13,1 €/hl
l
2204 21 26
Toscana (Tuscany)
13,1 €/hl
l
2204 21 27
Trentino, Alto Adige and Friuli
13,1 €/hl
l
2204 21 28
Veneto
13,1 €/hl
l
2204 21 32
Vinho Verde
13,1 €/hl
l
2204 21 34
Penedés
13,1 €/hl
l
2204 21 36
Rioja
13,1 €/hl
l
2204 21 37
Valencia
13,1 €/hl
l
2204 21 38
Other
13,1 €/hl
l
 
Other
 
 
2204 21 42
Bordeaux
13,1 €/hl
l
2204 21 43
Bourgogne (Burgundy)
13,1 €/hl
l
2204 21 44
Beaujolais
13,1 €/hl
l
2204 21 46
Côtes-du-Rhône
13,1 €/hl
l
2204 21 47
Languedoc-Roussillon
13,1 €/hl
l
2204 21 48
Val de Loire (Loire Valley)
13,1 €/hl
l
2204 21 62
Piemonte (Piedmont)
13,1 €/hl
l
2204 21 66
Toscana (Tuscany)
13,1 €/hl
l
2204 21 67
Trentino and Alto Adige
13,1 €/hl
l
2204 21 68
Veneto
13,1 €/hl
l
2204 21 69
Dão, Bairrada and Douro
13,1 €/hl
l
2204 21 71
Navarra
13,1 €/hl
l
2204 21 74
Penedés
13,1 €/hl
l
2204 21 76
Rioja
13,1 €/hl
l
2204 21 77
Valdepeñas
13,1 €/hl
l
2204 21 78
Other
13,1 €/hl
l
 
Other
 
 
2204 21 79
White
13,1 €/hl
l
2204 21 80
Other
13,1 €/hl
l
 
Of an actual alcoholic strength by volume exceeding 13 % vol but not exceeding 15 % vol
 
 
 
Quality wines produced in specified regions
 
 
 
White
 
 
2204 21 81
Tokaj
15,8 €/hl
l
2204 21 82
Other
15,4 €/hl
l
2204 21 83
Other
15,4 €/hl
l
 
Other
 
 
2204 21 84
White
15,4 €/hl
l
2204 21 85
Other
15,4 €/hl
l
 
Of an actual alcoholic strength by volume exceeding 15 % vol but not exceeding 18 % vol
 
 
2204 21 87
Marsala
18,6 €/hl
l
2204 21 88
Samos and Muscat de Lemnos
18,6 €/hl
l
2204 21 89
Port
14,8 €/hl
l
2204 21 91
Madeira and Setubal muscatel
14,8 €/hl
l
2204 21 92
Sherry
14,8 €/hl
l
2204 21 94
Other
18,6 €/hl
l
 
Of an actual alcoholic strength by volume exceeding 18 % vol but not exceeding 22 % vol
 
 
2204 21 95
Port
15,8 €/hl
l
2204 21 96
Madeira, sherry and Setubal muscatel
15,8 €/hl
l
2204 21 98
Other
20,9 €/hl
l
2204 21 99
Of an actual alcoholic strength by volume exceeding 22 % vol
1,75 €/% vol/hl
l
2204 29
Other
 
 
2204 29 10
Wine, other than that referred to in subheading 2204 10, in bottles with ‘mushroom’ stoppers held in place by ties or fastenings; wine, otherwise put up, with an excess pressure due to carbon dioxide in solution of not less than 1 bar but less than 3 bar, measured at a temperature of 20 °C
32 €/hl
l
 
Other
 
 
 
Of an actual alcoholic strength by volume not exceeding 13 % vol
 
 
 
Quality wines produced in specified regions
 
 
 
White
 
 
2204 29 11
Tokaj
13,1 €/hl
l
2204 29 12
Bordeaux
9,9 €/hl
l
2204 29 13
Bourgogne (Burgundy)
9,9 €/hl
l
2204 29 17
Val de Loire (Loire Valley)
9,9 €/hl
l
2204 29 18
Other
9,9 €/hl
l
 
Other
 
 
2204 29 42
Bordeaux
9,9 €/hl
l
2204 29 43
Bourgogne (Burgundy)
9,9 €/hl
l
2204 29 44
Beaujolais
9,9 €/hl
l
2204 29 46
Côtes-du-Rhône
9,9 €/hl
l
2204 29 47
Languedoc-Roussillon
9,9 €/hl
l
2204 29 48
Val de Loire (Loire Valley)
9,9 €/hl
l
2204 29 58
Other
9,9 €/hl
l
 
Other
 
 
 
White
 
 
2204 29 62
Sicilia (Sicily)
9,9 €/hl
l
2204 29 64
Veneto
9,9 €/hl
l
2204 29 65
Other
9,9 €/hl
l
 
Other
 
 
2204 29 71
Puglia (Apuglia)
9,9 €/hl
l
2204 29 72
Sicilia (Sicily)
9,9 €/hl
l
2204 29 75
Other
9,9 €/hl
l
 
Of an actual alcoholic strength by volume exceeding 13 % vol but not exceeding 15 % vol
 
 
 
Quality wines produced in specified regions
 
 
 
White
 
 
2204 29 77
Tokaj
14,2 €/hl
l
2204 29 78
Other
12,1 €/hl
l
2204 29 82
Other
12,1 €/hl
l
 
Other
 
 
2204 29 83
White
12,1 €/hl
l
2204 29 84
Other
12,1 €/hl
l
 
Of an actual alcoholic strength by volume exceeding 15 % vol but not exceeding 18 % vol
 
 
2204 29 87
Marsala
15,4 €/hl
l
2204 29 88
Samos and Muscat de Lemnos
15,4 €/hl
l
2204 29 89
Port
12,1 €/hl
l
2204 29 91
Madeira and Setubal muscatel
12,1 €/hl
l
2204 29 92
Sherry
12,1 €/hl
l
2204 29 94
Other
15,4 €/hl
l
 
Of an actual alcoholic strength by volume exceeding 18 % vol but not exceeding 22 % vol
 
 
2204 29 95
Port
13,1 €/hl
l
2204 29 96
Madeira, sherry and Setubal muscatel
13,1 €/hl
l
2204 29 98
Other
20,9 €/hl
l
2204 29 99
Of an actual alcoholic strength by volume exceeding 22 % vol
1,75 €/% vol/hl
l
2204 30
Other grape must
 
 
2204 30 10
In fermentation or with fermentation arrested otherwise than by the addition of alcohol
32
l
 
Other
 
 
 
Of a density of 1,33 g/cm3 or less at 20 °C and of an actual alcoholic strength by volume not exceeding 1 % vol
 
 
2204 30 92
Concentrated
 (95)

l
2204 30 94
Other
 (95)

l
 
Other
 
 
2204 30 96
Concentrated
 (95)

l
2204 30 98
Other
 (95)

l
2205
Vermouth and other wine of fresh grapes flavoured with plants or aromatic substances
 
 
2205 10
In containers holding 2 litres or less
 
 
2205 10 10
Of an actual alcoholic strength by volume of 18 % vol or less
10,9 €/hl
l
2205 10 90
Of an actual alcoholic strength by volume exceeding 18 % vol
0,9 €/% vol/hl + 6,4 €/hl
l
2205 90
Other
 
 
2205 90 10
Of an actual alcoholic strength by volume of 18 % vol or less
9 €/hl
l
2205 90 90
Of an actual alcoholic strength by volume exceeding 18 % vol
0,9 €/% vol/hl
l
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
 
 
2206 00 10
Piquette
1,3 €/% vol/hl MIN 7,2 €/hl
l
 
Other
 
 
 
Sparkling
 
 
2206 00 31
Cider and perry
19,2 €/hl
l
2206 00 39
Other
19,2 €/hl
l
 
Still, in containers holding
 
 
 
2 litres or less
 
 
2206 00 51
Cider and perry
7,7 €/hl
l
2206 00 59
Other
7,7 €/hl
l
 
More than 2 litres
 
 
2206 00 81
Cider and perry
5,76 €/hl
l
2206 00 89
Other
5,76 €/hl
l
2207
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 00
Undenatured ethyl alcohol of an alcoholic strength by volume of 80 % vol or higher
19,2 €/hl
l
2207 20 00
Ethyl alcohol and other spirits, denatured, of any strength
10,2 €/hl
l
2208
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
 
 
 
In containers holding 2 litres or less
 
 
2208 20 12
Cognac
Free
l alc. 100 %
2208 20 14
Armagnac
Free
l alc. 100 %
2208 20 26
Grappa
Free
l alc. 100 %
2208 20 27
Brandy de Jerez
Free
l alc. 100 %
2208 20 29
Other
Free
l alc. 100 %
 
In containers holding more than 2 litres
 
 
2208 20 40
Raw distillate
Free
l alc. 100 %
 
Other
 
 
2208 20 62
Cognac
Free
l alc. 100 %
2208 20 64
Armagnac
Free
l alc. 100 %
2208 20 86
Grappa
Free
l alc. 100 %
2208 20 87
Brandy de Jerez
Free
l alc. 100 %
2208 20 89
Other
Free
l alc. 100 %
2208 30
Whiskies
 
 
 
Bourbon whiskey, in containers holding
 
 
2208 30 11
2 litres or less
Free
l alc. 100 %
2208 30 19
More than 2 litres
Free
l alc. 100 %
 
Scotch whisky
 
 
 
Malt whisky, in containers holding
 
 
2208 30 32
2 litres or less
Free
l alc. 100 %
2208 30 38
More than 2 litres
Free
l alc. 100 %
 
Blended whisky, in containers holding
 
 
2208 30 52
2 litres or less
Free
l alc. 100 %
2208 30 58
More than 2 litres
Free
l alc. 100 %
 
Other, in containers holding
 
 
2208 30 72
2 litres or less
Free
l alc. 100 %
2208 30 78
More than 2 litres
Free
l alc. 100 %
 
Other, in containers holding
 
 
2208 30 82
2 litres or less
Free
l alc. 100 %
2208 30 88
More than 2 litres
Free
l alc. 100 %
2208 40
Rum and tafia
 
 
 
In containers holding 2 litres or less
 
 
2208 40 11
Rum with a content of volatile substances other than ethyl and methyl alcohol equal to or exceeding 225 grams per hectolitre of pure alcohol (with a 10 % tolerance)
0,6 €/% vol/hl + 3,2 €/hl
l alc. 100 %
 
Other
 
 
2208 40 31
Of a value exceeding € 7,9 per litre of pure alcohol
Free
l alc. 100 %
2208 40 39
Other
0,6 €/% vol/hl + 3,2 €/hl
l alc. 100 %
 
In containers holding more than 2 litres
 
 
2208 40 51
Rum with a content of volatile substances other than ethyl and methyl alcohol equal to or exceeding 225 grams per hectolitre of pure alcohol (with a 10 % tolerance)
0,6 €/% vol/hl
l alc. 100 %
 
Other
 
 
2208 40 91
Of a value exceeding € 2 per litre of pure alcohol
Free
l alc. 100 %
2208 40 99
Other
0,6 €/% vol/hl
l alc. 100 %
2208 50
Gin and Geneva
 
 
 
Gin, in containers holding
 
 
2208 50 11
2 litres or less
Free
l alc. 100 %
2208 50 19
More than 2 litres
Free
l alc. 100 %
 
Geneva, in containers holding
 
 
2208 50 91
2 litres or less
Free
l alc. 100 %
2208 50 99
More than 2 litres
Free
l alc. 100 %
2208 60
Vodka
 
 
 
Of an alcoholic strength by volume of 45,4 % vol or less in containers holding
 
 
2208 60 11
2 litres or less
Free
l alc. 100 %
2208 60 19
More than 2 litres
Free
l alc. 100 %
 
Of an alcoholic strength by volume of more than 45,4 % vol in containers holding
 
 
2208 60 91
2 litres or less
Free
l alc. 100 %
2208 60 99
More than 2 litres
Free
l alc. 100 %
2208 70
Liqueurs and cordials
 
 
2208 70 10
In containers holding 2 litres or less
Free
l alc. 100 %
2208 70 90
In containers holding more than 2 litres
Free
l alc. 100 %
2208 90
Other
 
 
 
Arrack, in containers holding
 
 
2208 90 11
2 litres or less
Free
l alc. 100 %
2208 90 19
More than 2 litres
Free
l alc. 100 %
 
Plum, pear or cherry spirit (excluding liqueurs), in containers holding
 
 
2208 90 33
2 litres or less
Free
l alc. 100 %
2208 90 38
More than 2 litres
Free
l alc. 100 %
 
Other spirits and other spirituous beverages, in containers holding
 
 
 
2 litres or less
 
 
2208 90 41
Ouzo
Free
l alc. 100 %
 
Other
 
 
 
Spirits (excluding liqueurs)
 
 
 
Distilled from fruit
 
 
2208 90 45
Calvados
Free
l alc. 100 %
2208 90 48
Other
Free
l alc. 100 %
 
Other
 
 
2208 90 52
Korn
Free
l alc. 100 %
2208 90 54
Tequila
Free
l alc. 100 %
2208 90 56
Other
Free
l alc. 100 %
2208 90 69
Other spirituous beverages
Free
l alc. 100 %
 
More than 2 litres
 
 
 
Spirits (excluding liqueurs)
 
 
2208 90 71
Distilled from fruit
Free
l alc. 100 %
2208 90 75
Tequila
Free
l alc. 100 %
2208 90 77
Other
Free
l alc. 100 %
2208 90 78
Other spirituous beverages
Free
l alc. 100 %
 
Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80 % vol, in containers holding
 
 
2208 90 91
2 litres or less
1 €/% vol/hl + 6,4 €/hl
l alc. 100 %
2208 90 99
More than 2 litres
1 €/% vol/hl
l alc. 100 %
2209 00
Vinegar and substitutes for vinegar obtained from acetic acid
 
 
 
Wine vinegar, in containers holding
 
 
2209 00 11
2 litres or less
6,4 €/hl
l
2209 00 19
More than 2 litres
4,8 €/hl
l
 
Other, in containers holding
 
 
2209 00 91
2 litres or less
5,12 €/hl
l
2209 00 99
More than 2 litres
3,84 €/hl
l
CHAPTER 23
RESIDUES AND WASTE FROM THE FOOD INDUSTRIES; PREPARED ANIMAL FODDER
Note

1.
Heading 2309 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.
Subheading note

1.
For the purposes of subheading 2306 41, the expression ‘low erucic acid rape or colza seeds’ means seeds as defined in subheading note 1 to Chapter 12.
Additional notes

1.
Subheadings 2303 10 11 and 2303 10 19 include only residues from the manufacture of starch from maize and do not cover blends of such residues with products derived from other plants or products derived from maize otherwise than in the course of the production of starch by the wet process.
Their starch content may not exceed 28 % by weight on the dry product, in accordance with the method contained in Annex I. I to Commission Directive 72/199/EEC, and their fat content cannot exceed 4,5 % by weight on the dry product, determined in accordance with method A contained in Annex I to Commission Directive 84/4/EEC.
2.
Subheading 2306 70 00 includes only residues from the extraction of oil of germs of maize and containing the following ingredients in the quantities specified, calculated by weight on the dry product:
(a)

products of an oil content of less than 3 %:


starch content: less than 45 %,



protein content (nitrogen content × 6,25): not less than 11,5 %;

(b)

products of an oil content of not less than 3 % and not more than 8 %:


starch content: less than 45 %,



protein content (nitrogen content × 6,25): not less than 13 %.
Moreover, such residues shall not contain ingredients which are not obtained from maize grains.
For the determination of starch and protein content, the methods set out in Commission Directive 72/199/EEC, Annex I(1) and (2) are to be applied.
For the determination of oil and moisture content, the methods set out in Commission Directive 71/393/EEC, Annex: Section 4 (method A) and Section I, respectively, are to be applied.
Products containing components from parts of maize grains which have been added after processing and have not been subjected to the oil extraction process are excluded.

3.
For the purposes of subheadings 2307 00 11, 2307 00 19, 2308 00 11 and 2308 00 19, the following expressions shall have the meanings hereby assigned to them:


‘actual alcoholic strength by mass’: the number of kilograms of pure alcohol contained in 100 kg of the product,



‘potential alcoholic strength by mass’: the number of kilograms of pure alcohol capable of being produced by total fermentation of the sugars contained in 100 kg of the product,



‘total alcoholic strength by mass’: the sum of the actual and potential alcoholic strengths by mass,



‘% mas’: the symbol for alcoholic strength by mass.

4.
For the purposes of subheadings 2309 10 11 to 2309 10 70 and 2309 90 31 to 2309 90 70, the expression ‘milk products’ means the products of headings 0401, 0402, 0404, 0405 and 0406 and of subheadings 0403 10 11 to 0403 10 39, 0403 90 11 to 0403 90 69, 1702 11 00, 1702 19 00 and 2106 90 51.
5.
Subheading 2309 90 20 includes only residues from the manufacture of starch from maize, and does not cover blends of such residues with products derived from other plants or products derived from maize otherwise than in the course of the production of starch by the wet process, containing:


screenings from maize used in the wet process in a proportion not exceeding 15 % by weight, and/or



residues of maize steep-water, from the wet process, including residues of steep-water used for the manufacture of alcohol or of other starch derived products.
These products may also contain residues from the extraction of maize germ oil by the wet milling process.
Their starch content may not exceed 28 % by weight on the dry product in accordance with the method contained in Annex I(I) to Commission Directive 72/199/EEC, their fat content may not exceed 4,5 % by weight on the dry product determined in accordance with method A contained in Annex I to Commission Directive 84/4/EEC and their protein content may not exceed 40 % on the dry product determined in accordance with the method contained in Annex I(2) to Commission Directive 72/199/EEC.
CN code
Description
Conventional rate of duty (%)
Supplementary unit
(1)
(2)
(3)
(4)
2301
Flours, meals and pellets, of meat or meat offal, of fish or of crustaceans, molluscs or other aquatic invertebrates, unfit for human consumption; greaves
 
 
2301 10 00
Flours, meals and pellets, of meat or meat offal; greaves
Free

2301 20 00
Flours, meals and pellets, of fish or of crustaceans, molluscs or other aquatic invertebrates
Free

2302
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
 
 
2302 10
Of maize (corn)
 
 
2302 10 10
With a starch content not exceeding 35 % by weight
44 €/t

2302 10 90
Other
89 €/t

2302 20
Of rice
 
 
2302 20 10
With a starch content not exceeding 35 % by weight
44 €/t

2302 20 90
Other
89 €/t

2302 30
Of wheat
 
 
2302 30 10
Of which the starch content does not exceed 28 % by weight, and of which the proportion that passes through a sieve with an aperture of 0,2 mm does not exceed 10 % by weight or alternatively the proportion that passes through the sieve has an ash content, calculated on the dry product, equal to or more than 1,5 % by weight
44 €/t (96)


2302 30 90
Other
89 €/t (96)


2302 40
Of other cereals
 
 
2302 40 10
Of which the starch content does not exceed 28 % by weight, and of which the proportion that passes through a sieve with an aperture of 0,2 mm does not exceed 10 % by weight or alternatively the proportion that passes through the sieve has an ash content, calculated on the dry product, equal to or more than 1,5 % by weight
44 €/t (96)


2302 40 90
Other
89 €/t (96)


2302 50 00
Of leguminous plants
5,1

2303
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
 
 
2303 10
Residues of starch manufacture and similar residues
 
 
 
Residues from the manufacture of starch from maize (excluding concentrated steeping liquors), of a protein content, calculated on the dry product
 
 
2303 10 11
Exceeding 40 % by weight
320 €/t

2303 10 19
Not exceeding 40 % by weight
Free

2303 10 90
Other
Free

2303 20
Beet-pulp, bagasse and other waste of sugar manufacture
 
 
2303 20 10
Beet-pulp
Free

2303 20 90
Other
Free

2303 30 00
Brewing or distilling dregs and waste
Free

2304 00 00
Oilcake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of soya-bean oil
Free

2305 00 00
Oilcake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of groundnut oil
Free

2306
Oilcake 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 2304 or 2305
 
 
2306 10 00
Of cotton seeds
Free

2306 20 00
Of linseed
Free

2306 30 00
Of sunflower seeds
Free

 
Of rape or colza seeds
 
 
2306 41 00
Of low erucic acid rape or colza seeds
Free

2306 49 00
Other
Free

2306 50 00
Of coconut or copra
Free

2306 60 00
Of palm nuts or kernels
Free

2306 70 00
Of maize (corn) germ
Free

2306 90
Other
 
 
 
Oilcake and other residues resulting from the extraction of olive oil
 
 
2306 90 11
Containing 3 % or less by weight of olive oil
Free

2306 90 19
Containing more than 3 % by weight of olive oil
48 €/t

2306 90 90
Other
Free

2307 00
Wine lees; argol
 
 
 
Wine lees
 
 
2307 00 11
Having a total alcoholic strength by mass not exceeding 7,9 % mas and a dry matter content not less than 25 % by weight
Free

2307 00 19
Other
1,62 €/kg/tot. alc.

2307 00 90
Argol
Free

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
 
 
 
Grape marc
 
 
2308 00 11
Having a total alcoholic strength by mass not exceeding 4,3 % mas and a dry matter content not less than 40 % by weight
Free

2308 00 19
Other
1,62 €/kg/tot. alc.

2308 00 40
Acorns and horse-chestnuts; pomace or marc of fruit, other than grapes
Free

2308 00 90
Other
1,6

2309
Preparations of a kind used in animal feeding
 
 
2309 10
Dog or cat food, put up for retail sale
 
 
 
Containing starch, glucose, glucose syrup, maltodextrine or maltodextrine syrup of subheadings 1702 30 51 to 1702 30 99, 1702 40 90, 1702 90 50 and 2106 90 55 or milk products
 
 
 
Containing starch, glucose, glucose syrup, maltodextrine or maltodextrine syrup
 
 
 
Containing no starch or containing 10 % or less by weight of starch
 
 
2309 10 11
Containing no milk products or containing less than 10 % by weight of such products
Free

2309 10 13
Containing not less than 10 % but less than 50 % by weight of milk products
498 €/t

2309 10 15
Containing not less than 50 % but less than 75 % by weight of milk products
730 €/t

2309 10 19
Containing not less than 75 % by weight of milk products
948 €/t

 
Containing more than 10 % but not more than 30 % by weight of starch
 
 
2309 10 31
Containing no milk products or containing less than 10 % by weight of such products
Free

2309 10 33
Containing not less than 10 % but less than 50 % by weight of milk products
530 €/t

2309 10 39
Containing not less than 50 % by weight of milk products
888 €/t

 
Containing more than 30 % by weight of starch
 
 
2309 10 51
Containing no milk products or containing less than 10 % by weight of such products
102 €/t

2309 10 53
Containing not less than 10 % but less than 50 % by weight of milk products
577 €/t

2309 10 59
Containing not less than 50 % by weight of milk products
730 €/t

2309 10 70
Containing no starch, glucose, glucose syrup, maltodextrine or maltodextrine syrup but containing milk products
948 €/t

2309 10 90
Other
9,6

2309 90
Other
 
 
2309 90 10
Fish or marine mammal solubles
3,8

2309 90 20
Products referred to in additional note 5 to this chapter
Free

 
Other, including premixes
 
 
 
Containing starch, glucose, glucose syrup, maltodextrine or maltodextrine syrup of subheadings 1702 30 51 to 1702 30 99, 1702 40 90, 1702 90 50 and 2106 90 55 or milk products
 
 
 
Containing starch, glucose, glucose syrup, maltodextrine or maltodextrin syrup
 
 
 
Containing no starch or containing 10 % or less by weight of starch
 
 
2309 90 31
Containing no milk products or containing less than 10 % by weight of such products
23 €/t (96)


2309 90 33
Containing not less than 10 % but less than 50 % by weight of milk products
498 €/t

2309 90 35
Containing not less than 50 % but less than 75 % by weight of milk products
730 €/t

2309 90 39
Containing not less than 75 % by weight of milk products
948 €/t

 
Containing more than 10 % but not more than 30 % by weight of starch
 
 
2309 90 41
Containing no milk products or containing less than 10 % by weight of such products
55 €/t (96)


2309 90 43
Containing not less than 10 % but less than 50 % by weight of milk products
530 €/t

2309 90 49
Containing not less than 50 % by weight of milk products
888 €/t

 
Containing more than 30 % by weight of starch
 
 
2309 90 51
Containing no milk products or containing less than 10 % by weight of such products
102 €/t (96)


2309 90 53
Containing not less than 10 % but less than 50 % by weight of milk products
577 €/t

2309 90 59
Containing not less than 50 % by weight of milk products
730 €/t

2309 90 70
Containing no starch, glucose, glucose syrup, maltodextrine or maltodextrine syrup but containing milk products
948 €/t

 
Other
 
 
2309 90 91
Beet-pulp with added molasses
12

 
Other
 
 
2309 90 95
Containing by weight 49 % or more of choline chloride, on an organic or inorganic base
9,6
kg C5H14ClNO
2309 90 99
Other
9,6

CHAPTER 24
TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES
Note

1.
This chapter does not cover medicinal cigarettes (Chapter 30).
CN code
Description
Conventional rate of duty (%)
Supplementary unit
(1)
(2)
(3)
(4)
2401
Unmanufactured tobacco; tobacco refuse
 
 
2401 10
Tobacco, not stemmed/stripped
 
 
 
Flue-cured Virginia type and light air-cured Burley type tobacco (including Burley hybrids); light air-cured Maryland type and fire-cured tobacco (97)
 
 
2401 10 10
Flue-cured Virginia type
18,4 MIN 22 € MAX 24 €/100 kg/net

2401 10 20
Light air-cured Burley type (including Burley hybrids)
18,4 MIN 22 € MAX 24 €/100 kg/net

2401 10 30
Light air-cured Maryland type
18,4 MIN 22 € MAX 24 €/100 kg/net

 
Fire-cured tobacco
 
 
2401 10 41
Kentucky type
18,4 MIN 22 € MAX 24 €/100 kg/net

2401 10 49
Other
18,4 MIN 22 € MAX 24 €/100 kg/net

 
Other
 
 
2401 10 50
Light air-cured tobacco
11,2 MIN 22 € MAX 56 €/100 kg/net

2401 10 60
Sun-cured Oriental type tobacco
11,2 MIN 22 € MAX 56 €/100 kg/net

2401 10 70
Dark air-cured tobacco
11,2 MIN 22 € MAX 56 €/100 kg/net

2401 10 80
Flue-cured tobacco
11,2 MIN 22 € MAX 56 €/100 kg/net

2401 10 90
Other tobacco
11,2 MIN 22 € MAX 56 €/100 kg/net

2401 20
Tobacco, partly or wholly stemmed/stripped
 
 
 
Flue-cured Virginia type and light air-cured Burley type tobacco (including Burley hybrids); light air-cured Maryland type and fire-cured tobacco (97)
 
 
2401 20 10
Flue-cured Virginia type
18,4 MIN 22 € MAX 24 €/100 kg/net

2401 20 20
Light air-cured Burley type (including Burley hybrids)
18,4 MIN 22 € MAX 24 €/100 kg/net

2401 20 30
Light air-cured Maryland type
18,4 MIN 22 € MAX 24 €/100 kg/net

 
Fire-cured tobacco
 
 
2401 20 41
Kentucky type
18,4 MIN 22 € MAX 24 €/100 kg/net

2401 20 49
Other
18,4 MIN 22 € MAX 24 €/100 kg/net

 
Other
 
 
2401 20 50
Light air-cured tobacco
11,2 MIN 22 € MAX 56 €/100 kg/net

2401 20 60
Sun-cured Oriental type tobacco
11,2 MIN 22 € MAX 56 €/100 kg/net

2401 20 70
Dark air-cured tobacco
11,2 MIN 22 € MAX 56 €/100 kg/net

2401 20 80
Flue-cured tobacco
11,2 MIN 22 € MAX 56 €/100 kg/net

2401 20 90
Other tobacco
11,2 MIN 22 € MAX 56 €/100 kg/net

2401 30 00
Tobacco refuse
11,2 MIN 22 € MAX 56 €/100 kg/net

2402
Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes
 
 
2402 10 00
Cigars, cheroots and cigarillos, containing tobacco
26
1 000 p/st
2402 20
Cigarettes containing tobacco
 
 
2402 20 10
Containing cloves
10
1 000 p/st
2402 20 90
Other
57,6
1 000 p/st
2402 90 00
Other
57,6

2403
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
 
 
2403 10 10
In immediate packings of a net content not exceeding 500 g
74,9

2403 10 90
Other
74,9

 
Other
 
 
2403 91 00
‘Homogenised’ or ‘reconstituted’ tobacco
16,6

2403 99
Other
 
 
2403 99 10
Chewing tobacco and snuff
41,6

2403 99 90
Other
16,6

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 2802);

(b)

earth colours containing 70 % or more by weight of combined iron evaluated as Fe2O3 (heading 2821);

(c)

medicaments or other products of Chapter 30;

(d)

perfumery, cosmetic or toilet preparations (Chapter 33);

(e)

setts, curbstones or flagstones (heading 6801); mosaic cubes or the like (heading 6802); roofing, facing or damp-course slates (heading 6803);

(f)

precious or semi-precious stones (heading 7102 or 7103);

(g)

cultured crystals (other than optical elements) weighing not less than 2,5 g each, of sodium chloride or of magnesium oxide, of heading 3824; optical elements of sodium chloride or of magnesium oxide (heading 9001);

(h)

billiard chalks (heading 9504); or

(ij)

writing or drawing chalks or tailors' chalks (heading 9609).

3.
Any products classifiable in heading 2517 and any other heading of the chapter are to be classified in heading 2517.
4.
Heading 2530 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.
CN code
Description
Conventional rate of duty (%)
Supplementary unit
(1)
(2)
(3)
(4)
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
 
 
2501 00 10
Sea water and salt liquors
Free

 
Common 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
 
 
2501 00 31
For chemical transformation (separation of Na from Cl) for the manufacture of other products (98)
Free

 
Other
 
 
2501 00 51
Denatured (99) or for industrial uses (including refining) other than the preservation or preparation of foodstuffs for human or animal consumption (98)
1,7 €/1 000 kg/net

 
Other
 
 
2501 00 91
Salt suitable for human consumption
2,6 €/1 000 kg/net

2501 00 99
Other
2,6 €/1 000 kg/net

2502 00 00
Unroasted iron pyrites
Free

2503 00
Sulphur of all kinds, other than sublimed sulphur, precipitated sulphur and colloidal sulphur
 
 
2503 00 10
Crude or unrefined sulphur
Free

2503 00 90
Other
1,7

2504
Natural graphite
 
 
2504 10 00
In powder or in flakes
Free

2504 90 00
Other
Free

2505
Natural sands of all kinds, whether or not coloured, other than metal-bearing sands of Chapter 26
 
 
2505 10 00
Silica sands and quartz sands
Free

2505 90 00
Other
Free

2506
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
 
 
2506 10 00
Quartz
Free

 
Quartzite
 
 
2506 21 00
Crude or roughly trimmed
Free

2506 29 00
Other
Free

2507 00
Kaolin and other kaolinic clays, whether or not calcined
 
 
2507 00 20
Kaolin
Free

2507 00 80
Other kaolinic clays
Free

2508
Other clays (not including expanded clays of heading 6806), andalusite, kyanite and sillimanite, whether or not calcined; mullite; chamotte or dinas earths
 
 
2508 10 00
Bentonite
Free

2508 20 00
Decolorising earths and fuller's earth
Free

2508 30 00
Fireclay
Free

2508 40 00
Other clays
Free

2508 50 00
Andalusite, kyanite and sillimanite
Free

2508 60 00
Mullite
Free

2508 70 00
Chamotte or dinas earths
Free

2509 00 00
Chalk
Free

2510
Natural calcium phosphates, natural aluminium calcium phosphates and phosphatic chalk
 
 
2510 10 00
Unground
Free

2510 20 00
Ground
Free

2511
Natural barium sulphate (barytes); natural barium carbonate (witherite), whether or not calcined, other than barium oxide of heading 2816
 
 
2511 10 00
Natural barium sulphate (barytes)
Free

2511 20 00
Natural barium carbonate (witherite)
Free

2512 00 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
Free

2513
Pumice stone; emery; natural corundum, natural garnet and other natural abrasives, whether or not heat-treated
 
 
 
Pumice stone
 
 
2513 11 00
Crude or in irregular pieces, including crushed pumice (‘bimskies’)
Free

2513 19 00
Other
Free

2513 20 00
Emery, natural corundum, natural garnet and other natural abrasives
Free

2514 00 00
Slate, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape
Free

2515
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
 
 
 
Marble and travertine
 
 
2515 11 00
Crude or roughly trimmed
Free

2515 12
Merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape
 
 
2515 12 20
Of a thickness not exceeding 4 cm
Free

2515 12 50
Of a thickness exceeding 4 cm but not exceeding 25 cm
Free

2515 12 90
Other
Free

2515 20 00
Ecaussine and other calcareous monumental or building stone; alabaster
Free

2516
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
 
 
 
Granite
 
 
2516 11 00
Crude or roughly trimmed
Free

2516 12
Merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape
 
 
2516 12 10
Of a thickness not exceeding 25 cm
Free

2516 12 90
Other
Free

 
Sandstone
 
 
2516 21 00
Crude or roughly trimmed
Free

2516 22 00
Merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape
Free

2516 90 00
Other monumental or building stone
Free

2517
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 2515 or 2516, whether or not heat-treated
 
 
2517 10
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
 
 
2517 10 10
Pebbles, gravel, shingle and flint
Free

2517 10 20
Limestone, dolomite and other calcareous stone, broken or crushed
Free

2517 10 80
Other
Free

2517 20 00
Macadam of slag, dross or similar industrial waste, whether or not incorporating the materials cited in subheading 2517 10
Free

2517 30 00
Tarred macadam
Free

 
Granules, chippings and powder, of stones of heading 2515 or 2516, whether or not heat-treated
 
 
2517 41 00
Of marble
Free

2517 49 00
Other
Free

2518
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
 
 
2518 10 00
Dolomite, not calcined or sintered
Free

2518 20 00
Calcined or sintered dolomite
Free

2518 30 00
Dolomite ramming mix
Free

2519
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
 
 
2519 10 00
Natural magnesium carbonate (magnesite)
Free

2519 90
Other
 
 
2519 90 10
Magnesium oxide, other than calcined natural magnesium carbonate
1,7

2519 90 30
Dead-burned (sintered) magnesia
Free

2519 90 90
Other
Free

2520
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 00
Gypsum; anhydrite
Free

2520 20
Plasters
 
 
2520 20 10
Building
Free

2520 20 90
Other
Free

2521 00 00
Limestone flux; limestone and other calcareous stone, of a kind used for the manufacture of lime or cement
Free

2522
Quicklime, slaked lime and hydraulic lime, other than calcium oxide and hydroxide of heading 2825
 
 
2522 10 00
Quicklime
1,7

2522 20 00
Slaked lime
1,7

2522 30 00
Hydraulic lime
1,7

2523
Portland cement, aluminous cement, slag cement, supersulphate cement and similar hydraulic cements, whether or not coloured or in the form of clinkers
 
 
2523 10 00
Cement clinkers
1,7

 
Portland cement
 
 
2523 21 00
White cement, whether or not artificially coloured
1,7

2523 29 00
Other
1,7

2523 30 00
Aluminous cement
1,7

2523 90
Other hydraulic cements
 
 
2523 90 10
Blast furnace cement
1,7

2523 90 80
Other
1,7

2524 00 00
Asbestos
Free

2525
Mica, including splittings; mica waste
 
 
2525 10 00
Crude mica and mica rifted into sheets or splittings
Free

2525 20 00
Mica powder
Free

2525 30 00
Mica waste
Free

2526
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
 
 
2526 10 00
Not crushed, not powdered
Free

2526 20 00
Crushed or powdered
Free

2527
 
 
2528
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
 
 
2528 10 00
Natural sodium borates and concentrates thereof (whether or not calcined)
Free

2528 90 00
Other
Free

2529
Felspar; leucite; nepheline and nepheline syenite; fluorspar
 
 
2529 10 00
Felspar
Free

 
Fluorspar
 
 
2529 21 00
Containing by weight 97 % or less of calcium fluoride
Free

2529 22 00
Containing by weight more than 97 % of calcium fluoride
Free

2529 30 00
Leucite; nepheline and nepheline syenite
Free

2530
Mineral substances not elsewhere specified or included
 
 
2530 10
Vermiculite, perlite and chlorites, unexpanded
 
 
2530 10 10
Perlite
Free

2530 10 90
Vermiculite and chlorites
Free

2530 20 00
Kieserite, epsomite (natural magnesium sulphates)
Free

2530 90
Other
 
 
2530 90 20
Sepiolite
Free

2530 90 98
Other
Free

CHAPTER 26
ORES, SLAG AND ASH
Notes

1.
This chapter does not cover:
(a)

slag or similar industrial waste prepared as macadam (heading 2517);

(b)

natural magnesium carbonate (magnesite), whether or not calcined (heading 2519);

(c)

sludges from the storage tanks of petroleum oils, consisting mainly of such oils (heading 2710);

(d)

basic slag of Chapter 31;

(e)

slag wool, rock wool or similar mineral wools (heading 6806);

(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 7112); or

(g)

copper, nickel or cobalt mattes produced by any process of smelting (Section XV).

2.
For the purposes of headings 2601 to 2617, the term ‘ores’ means minerals of mineralogical species actually used in the metallurgical industry for the extraction of mercury, of the metals of heading 2844 or of the metals of Section XIV or XV, even if they are intended for non-metallurgical purposes. Headings 2601 to 2617 do not, however, include minerals which have been submitted to processes not normal to the metallurgical industry.
3.
Heading 2620 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 from the incineration of municipal waste (heading 2621); and

(b)

ash and residues containing arsenic, whether or not containing metals, of a kind used either for the extraction of arsenic or metals or for the manufacture of their chemical compounds.
Subheading notes

1.
For the purposes of subheading 2620 21, ‘leaded gasoline sludges and leaded anti-knock compound sludges’ mean sludges obtained from storage tanks of leaded gasoline and leaded anti-knock compounds (for example, tetraethyl lead), and consisting essentially of lead, lead compounds and iron oxide.
2.
Ash and residues containing arsenic, mercury, thallium or their mixtures, of a kind used for the extraction of arsenic or those metals or for the manufacture of their chemical compounds, are to be classified in subheading 2620 60.
CN code
Description
Conventional rate of duty (%)
Supplementary unit
(1)
(2)
(3)
(4)
2601
Iron ores and concentrates, including roasted iron pyrites
 
 
 
Iron ores and concentrates, other than roasted iron pyrites
 
 
2601 11 00
Non-agglomerated
Free

2601 12 00
Agglomerated
Free

2601 20 00
Roasted iron pyrites
Free

2602 00 00
Manganese ores and concentrates, including ferruginous manganese ores and concentrates with a manganese content of 20 % or more, calculated on the dry weight
Free

2603 00 00
Copper ores and concentrates
Free

2604 00 00
Nickel ores and concentrates
Free

2605 00 00
Cobalt ores and concentrates
Free

2606 00 00
Aluminium ores and concentrates
Free

2607 00 00
Lead ores and concentrates
Free

2608 00 00
Zinc ores and concentrates
Free

2609 00 00
Tin ores and concentrates
Free

2610 00 00
Chromium ores and concentrates
Free

2611 00 00
Tungsten ores and concentrates
Free

2612
Uranium or thorium ores and concentrates
 
 
2612 10
Uranium ores and concentrates
 
 
2612 10 10
Uranium ores and pitchblende, and concentrates thereof, with a uranium content of more than 5 % by weight (Euratom)
Free

2612 10 90
Other
Free

2612 20
Thorium ores and concentrates
 
 
2612 20 10
Monazite; urano-thorianite and other thorium ores and concentrates, with a thorium content of more than 20 % by weight (Euratom)
Free

2612 20 90
Other
Free

2613
Molybdenum ores and concentrates
 
 
2613 10 00
Roasted
Free

2613 90 00
Other
Free

2614 00
Titanium ores and concentrates
 
 
2614 00 10
Ilmenite and concentrates thereof
Free

2614 00 90
Other
Free

2615
Niobium, tantalum, vanadium or zirconium ores and concentrates
 
 
2615 10 00
Zirconium ores and concentrates
Free

2615 90
Other
 
 
2615 90 10
Niobium and tantalum ores and concentrates
Free

2615 90 90
Vanadium ores and concentrates
Free

2616
Precious-metal ores and concentrates
 
 
2616 10 00
Silver ores and concentrates
Free

2616 90 00
Other
Free

2617
Other ores and concentrates
 
 
2617 10 00
Antimony ores and concentrates
Free

2617 90 00
Other
Free

2618 00 00
Granulated slag (slag sand) from the manufacture of iron or steel
Free

2619 00
Slag, dross (other than granulated slag), scalings and other waste from the manufacture of iron or steel
 
 
2619 00 20
Waste suitable for the recovery of iron or manganese
Free

2619 00 40
Slag suitable for the extraction of titanium oxide
Free

2619 00 80
Other
Free

2620
Ash and residues (other than from the manufacture of iron or steel), containing arsenic, metals or their compounds
 
 
 
Containing mainly zinc
 
 
2620 11 00
Hard zinc spelter
Free

2620 19 00
Other
Free

 
Containing mainly lead
 
 
2620 21 00
Leaded gasoline sludges and leaded anti-knock compound sludges
Free

2620 29 00
Other
Free

2620 30 00
Containing mainly copper
Free

2620 40 00
Containing mainly aluminium
Free

2620 60 00
Containing arsenic, mercury, thallium or their mixtures, of a kind used for the extraction of arsenic or those metals or for the manufacture of their chemical compounds
Free

 
Other
 
 
2620 91 00
Containing antimony, beryllium, cadmium, chromium or their mixtures
Free

2620 99
Other
 
 
2620 99 10
Containing mainly nickel
Free

2620 99 20
Containing mainly niobium and tantalum
Free

2620 99 40
Containing mainly tin
Free

2620 99 60
Containing mainly titanium
Free

2620 99 95
Other
Free

2621
Other slag and ash, including seaweed ash (kelp); ash and residues from the incineration of municipal waste
 
 
2621 10 00
Ash and residues from the incineration of municipal waste
Free

2621 90 00
Other
Free

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 2711;

(b)

medicaments of heading 3003 or 3004; or

(c)

mixed unsaturated hydrocarbons of heading 3301, 3302 or 3805.

2.
References in heading 2710 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 liquid synthetic polyolefins of which less than 60 % by volume distils at 300 °C, after conversion to 1 013 mbar when a reduced-pressure distillation method is used (Chapter 39).
3.
For the purposes of heading 2710, ‘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

(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).
Additional notes (100)


1.
For the purposes of heading 2710:
(a)

‘special spirits’ (subheadings 2710 11 21 and 2710 11 25) mean light oils as defined in subheading note 4 to this chapter, not containing any anti-knock preparations, and with a difference of not more than 60 °C between the temperatures at which 5 % and 90 % by volume (including losses) distil;

(b)

‘white spirit’ (subheading 2710 11 21) means special spirits as defined in paragraph (a) above with a flash-point higher than 21 °C by the Abel-Pensky method (101);

(c)

‘medium oils’ (subheadings 2710 19 11 to 2710 19 29) mean oils and preparations of which less than 90 % by volume (including losses) distils at 210 °C and 65 % or more by volume (including losses) distils at 250 °C (ASTM D 86 method);

(d)

‘heavy oils’ (subheadings 2710 19 31 to 2710 19 99) mean oils and preparations of which less than 65 % by volume (including losses) distils at 250 °C by the ASTM D 86 method or of which the distillation percentage at 250 °C cannot be determined by that method;

(e)

‘gas oils’ (subheadings 2710 19 31 to 2710 19 49) mean heavy oils as defined in paragraph (d) above of which 85 % or more by volume (including losses) distils at 350 °C (ASTM D 86 method);

(f)

‘fuel oils’ (subheadings 2710 19 51 to 2710 19 69) mean heavy oils as defined in paragraph (d) above (other than gas oils as defined in paragraph (e)) which, for a corresponding diluted colour C, have a viscosity V:


not exceeding that shown in line I of the following table when the sulphated ashes content is less than 1 % by the ASTM D 874 method and the saponification index is less than 4 by the ASTM D 939-54 method,



exceeding that shown in line II when the pour point is not less than 10 °C by the ASTM D 97 method,



exceeding that shown in line I but not exceeding that shown in line II when 25 % or more by volume distils at 300 °C by the ASTM D 86 method or, if less than 25 % by volume distils at 300 °C, when the pour point is higher than 10 °C below zero by the ASTM D 97 method. These provisions apply only to oils having a diluted colour C of less than 2.
Diluted colour C/Viscosity V concordance table
Colour C

 

0

0,5

1

1,5

2

2,5

3

3,5

4

4,5

5

5,5

6

6,5

7

7,5 and above

Viscosity
V

I

4

4

4

5,4

9

15,1

25,3

42,4

71,1

119

200

335

562

943

1 580

2 650

II

7

7

7

7

9

15,1

25,3

42,4

71,1

119

200

335

562

943

1 580

2 650
The term ‘viscosity V’ means the kinematic viscosity at 50 °C expressed in 10- 6 m2 s- 1 by the ASTM D 445 method.
The term ‘diluted colour C’ means the colour of a product, as determined by the ASTM D 1500 method, after one part of such product has been mixed with 100 parts by volume of carbon tetrachloride. The colour must be determined immediately after dilution.
Subheadings 2710 19 51 to 2710 19 69 cover only fuel oils of natural colour.
These subheadings do not cover heavy oils defined in paragraph (d) above for which it is not possible to determine:


the distillation percentage at 250 °C by the ASTM D 86 method (zero shall be deemed to be a percentage),



the kinematic viscosity at 50 °C by the ASTM D 445 method,



or the diluted colour C by the ASTM D 1500 method.
Such products fall in subheadings 2710 19 71 to 2710 19 99.

2.
For the purposes of heading 2712, the expression ‘crude petroleum jelly’ (subheading 2712 10 10) shall be taken to apply to petroleum jelly of a natural colour higher than 4,5 by the ASTM D 1500 method.
3.
For the purposes of subheadings 2712 90 31 to 2712 90 39, the term ‘crude’ shall be taken to apply to products:
(a)

with an oil content of 3,5 or higher by the ASTM D 721 method, if their viscosity at 100 °C is lower than 9 × 10- 6 m2 s- 1 by the ASTM D 445 method; or

(b)

of a natural colour higher than 3 by the ASTM D 1500 method, if their viscosity at 100 °C is 9 × 10- 6 m2 s- 1 or higher by the ASTM D 445 method.

4.
For the purposes of headings 2710, 2711 and 2712, the term ‘specific process’ shall be taken to apply to the following operations:
(a)

vacuum distillation;

(b)

redistillation by a very thorough fractionation process;

(c)

cracking;

(d)

reforming;

(e)

extraction by means of selective solvents;

(f)

the process comprising all the following operations: processing with concentrated sulphuric acid, oleum or sulphuric anhydride; neutralisation with alkaline agents; decolorisation and purification with naturally active earth, activated earth, activated charcoal or bauxite;

(g)

polymerisation;

(h)

alkylation;

(ij)

isomerisation;

(k)

(in respect of products of subheadings 2710 19 31 to 2710 19 99 only) desulphurisation with hydrogen resulting in a reduction of at least 85 % of the sulphur content of the products processed (ASTM D 1266-59 T method);

(l)

(in respect of products of heading 2710 only) deparaffining by a process other than filtering;

(m)

(in respect of products of subheadings 2710 19 31 to 2710 19 99 only) treatment with hydrogen at a pressure of more than 20 bar and a temperature of more than 250 °C with the use of a catalyst, other than to effect desulphurisation, when the hydrogen constitutes an active element in a chemical reaction. The further treatment with hydrogen of lubricating oils of subheadings 2710 19 71 to 2710 19 99 (e.g. hydrofinishing or decolorisation) in order, more especially, to improve colour or stability shall not, however, be deemed to be a specific process;

(n)

(in respect of products of subheadings 2710 19 51 to 2710 19 69 only) atmospheric distillation, on condition that less than 30 % of these products distils, by volume, including losses, at 300 °C by the ASTM D 86 method. If 30 % or more by volume, including losses, of such products distils at 300 °C by the ASTM D 86 method, the quantities of products which may be obtained during the atmospheric distillation and which fall in subheadings 2710 11 11 to 2710 11 90 or 2710 19 11 to 2710 19 29 shall be dutiable at the same rates as those provided for under subheadings 2710 19 61 to 2710 19 69 according to the kind and value of the products used and on the net weight of the products obtained. This rule shall not apply to products so obtained which, within a period of six months and subject to such other conditions as may be determined by the competent authorities, are to undergo a specific process or chemical transformation by a process not being a specific process;

(o)

(in respect of products of subheadings 2710 19 71 to 2710 19 99 only) treatment by means of a high-frequency electrical brush-discharge;

(p)

solely for products under subheading 2712 90 31: de-oiling by fractional crystallisation.
Should any preparatory treatment prior to the abovementioned treatments be necessary by reason of technical requirements, the customs exemption shall apply only to the quantities of the products intended for and actually subjected to such abovementioned treatments; any waste products arising during preparatory treatment shall also be exempt from customs duty.

5.
The quantities of products which may be obtained during chemical transformation, or during preparatory treatment which may be necessary by reason of technical requirements, and which fall in headings or subheadings 2707 10 10, 2707 20 10, 2707 30 10, 2707 50 10, 2710, 2711, 2712 10, 2712 20, 2712 90 31 to 2712 90 99 and 2713 90 shall be dutiable at the same rates as those provided for in respect of products ‘for other purposes’, according to the kind and value of the products used and on the net weight of the products obtained. This rule shall not apply to such products of headings 2710 to 2712 which, within a period of six months and subject to such other conditions as may be determined by the competent authorities, are to undergo a specific process or further chemical transformation.
CN code
Description
Conventional rate of duty (%)
Supplementary unit
(1)
(2)
(3)
(4)
2701
Coal; briquettes, ovoids and similar solid fuels manufactured from coal
 
 
 
Coal, whether or not pulverised, but not agglomerated
 
 
2701 11
Anthracite
 
 
2701 11 10
Having a volatile matter limit (on a dry, mineral-matter-free basis) not exceeding 10 %
Free

2701 11 90
Other
Free

2701 12
Bituminous coal
 
 
2701 12 10
Coking coal
Free

2701 12 90
Other
Free

2701 19 00
Other coal
Free

2701 20 00
Briquettes, ovoids and similar solid fuels manufactured from coal
Free

2702
Lignite, whether or not agglomerated, excluding jet
 
 
2702 10 00
Lignite, whether or not pulverised, but not agglomerated
Free

2702 20 00
Agglomerated lignite
Free

2703 00 00
Peat (including peat litter), whether or not agglomerated
Free

2704 00
Coke and semi-coke of coal, of lignite or of peat, whether or not agglomerated; retort carbon
 
 
 
Coke and semi-coke of coal
 
 
2704 00 11
For the manufacture of electrodes
Free

2704 00 19
Other
Free

2704 00 30
Coke and semi-coke of lignite
Free

2704 00 90
Other
Free

2705 00 00
Coal gas, water gas, producer gas and similar gases, other than petroleum gases and other gaseous hydrocarbons
Free
1 000 m3

2706 00 00
Tar distilled from coal, from lignite or from peat, and other mineral tars, whether or not dehydrated or partially distilled, including reconstituted tars
Free

2707
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
 
 
2707 10
Benzol (benzene)
 
 
2707 10 10
For use as a power or heating fuel
3

2707 10 90
For other purposes (102)
Free

2707 20
Toluol (toluene)
 
 
2707 20 10
For use as a power or heating fuel
3

2707 20 90
For other purposes (102)
Free

2707 30
Xylol (xylenes)
 
 
2707 30 10
For use as a power or heating fuel
3

2707 30 90
For other purposes (102)
Free

2707 40 00
Naphthalene
Free

2707 50
Other aromatic hydrocarbon mixtures of which 65 % or more by volume (including losses) distils at 250 °C by the ASTM D 86 method
 
 
2707 50 10
For use as power or heating fuels
3

2707 50 90
For other purposes (102)
Free

2707 60 00
Phenols
1,2

 
Other
 
 
2707 91 00
Creosote oils
1,7

2707 99
Other
 
 
 
Crude oils
 
 
2707 99 11
Crude light oils of which 90 % or more by volume distils at temperatures of up to 200 °C
1,7

2707 99 19
Other
Free

2707 99 30
Sulphuretted toppings
Free

2707 99 50
Basic products
1,7

2707 99 70
Anthracene
Free

 
Other
 
 
2707 99 91
For the manufacture of the products of heading 2803 (102)
Free

2707 99 99
Other
1,7

2708
Pitch and pitch coke, obtained from coal tar or from other mineral tars
 
 
2708 10 00
Pitch
Free

2708 20 00
Pitch coke
Free

2709 00
Petroleum oils and oils obtained from bituminous minerals, crude
 
 
2709 00 10
Natural gas condensates
Free

2709 00 90
Other
Free

2710
Petroleum oils and oils obtained from bituminous minerals, other than crude; preparations not elsewhere specified or included, containing by weight 70 % or more of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations; waste oils
 
 
 
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
 
 
2710 11 11
For undergoing a specific process (102)
4,7 (103)


2710 11 15
For undergoing chemical transformation by a process other than those specified in respect of subheading 2710 11 11 (102)
4,7 (103)
 (104)


 
For other purposes
 
 
 
Special spirits
 
 
2710 11 21
White spirit
4,7

2710 11 25
Other
4,7

 
Other
 
 
 
Motor spirit
 
 
2710 11 31
Aviation spirit
4,7

 
Other, with a lead content
 
 
 
Not exceeding 0,013 g per litre
 
 
2710 11 41
With an octane number (RON) of less than 95
4,7
1 000 l (105)

2710 11 45
With an octane number (RON) of 95 or more but less than 98
4,7
1 000 l (105)

2710 11 49
With an octane number (RON) of 98 or more
4,7
1 000 l (105)

 
Exceeding 0,013 g per litre
 
 
2710 11 51
With an octane number (RON) of less than 98
4,7
1 000 l (105)

2710 11 59
With an octane number (RON) of 98 or more
4,7
1 000 l (105)

2710 11 70
Spirit type jet fuel
4,7

2710 11 90
Other light oils
4,7

2710 19
Other
 
 
 
Medium oils
 
 
2710 19 11
For undergoing a specific process (102)
4,7 (103)


2710 19 15
For undergoing chemical transformation by a process other than those specified in respect of subheading 2710 19 11 (102)
4,7 (103)
 (104)


 
For other purposes
 
 
 
Kerosene
 
 
2710 19 21
Jet fuel
4,7

2710 19 25
Other
4,7

2710 19 29
Other
4,7

 
Heavy oils
 
 
 
Gas oils
 
 
2710 19 31
For undergoing a specific process (102)
3,5 (103)


2710 19 35
For undergoing chemical transformation by a process other than those specified in respect of subheading 2710 19 31 (102)
3,5 (103)
 (104)


 
For other purposes
 
 
2710 19 41
With a sulphur content not exceeding 0,05 % by weight
3,5 (106)


2710 19 45
With a sulphur content exceeding 0,05 % by weight but not exceeding 0,2 % by weight
3,5 (106)


2710 19 49
With a sulphur content exceeding 0,2 % by weight
3,5

 
Fuel oils
 
 
2710 19 51
For undergoing a specific process (102)
3,5 (103)


2710 19 55
For undergoing chemical transformation by a process other than those specified in respect of subheading 2710 19 51 (102)
3,5 (103)
 (104)


 
For other purposes
 
 
2710 19 61
With a sulphur content not exceeding 1 % by weight
3,5

2710 19 63
With a sulphur content exceeding 1 % by weight but not exceeding 2 % by weight
3,5

2710 19 65
With a sulphur content exceeding 2 % by weight but not exceeding 2,8 % by weight
3,5

2710 19 69
With a sulphur content exceeding 2,8 % by weight
3,5

 
Lubricating oils; other oils
 
 
2710 19 71
For undergoing a specific process (102)
3,7 (103)


2710 19 75
For undergoing chemical transformation by a process other than those specified in respect of subheading 2710 19 71 (102)
3,7 (103)
 (104)


 
For other purposes
 
 
2710 19 81
Motor oils, compressor lube oils, turbine lube oils
3,7

2710 19 83
Liquids for hydraulic purposes
3,7

2710 19 85
White oils, liquid paraffin
3,7

2710 19 87
Gear oils and reductor oils
3,7

2710 19 91
Metal-working compounds, mould-release oils, anti-corrosion oils
3,7

2710 19 93
Electrical insulating oils
3,7

2710 19 99
Other lubricating oils and other oils
3,7

 
Waste oils
 
 
2710 91 00
Containing polychlorinated biphenyls (PCBs), polychlorinated terphenyls (PCTs) or polybrominated biphenyls (PBBs)
3,5

2710 99 00
Other
3,5

2711
Petroleum gases and other gaseous hydrocarbons
 
 
 
Liquefied
 
 
2711 11 00
Natural gas
0,7 (103)

TJ
2711 12
Propane
 
 
 
Propane of a purity not less than 99 %
 
 
2711 12 11
For use as a power or heating fuel
8

2711 12 19
For other purposes (102)
Free

 
Other
 
 
2711 12 91
For undergoing a specific process (102)
0,7 (103)


2711 12 93
For undergoing chemical transformation by a process other than those specified in respect of subheading 2711 12 91 (102)
0,7 (103)
 (104)


 
For other purposes
 
 
2711 12 94
Of a purity exceeding 90 % but less than 99 %
0,7

2711 12 97
Other
0,7

2711 13
Butanes
 
 
2711 13 10
For undergoing a specific process (102)
0,7 (103)


2711 13 30
For undergoing chemical transformation by a process other than those specified in respect of subheading 2711 13 10 (102)
0,7 (103)
 (104)


 
For other purposes
 
 
2711 13 91
Of a purity exceeding 90 % but less than 95 %
0,7

2711 13 97
Other
0,7

2711 14 00
Ethylene, propylene, butylene and butadiene
0,7 (103)


2711 19 00
Other
0,7 (103)


 
In gaseous state
 
 
2711 21 00
Natural gas
0,7 (103)

TJ
2711 29 00
Other
0,7 (103)


2712
Petroleum jelly; paraffin wax, microcrystalline 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
 
 
2712 10
Petroleum jelly
 
 
2712 10 10
Crude
0,7 (103)


2712 10 90
Other
2,2

2712 20
Paraffin wax containing by weight less than 0,75 % of oil
 
 
2712 20 10
Synthetic paraffin wax of a molecular weight of 460 or more but not exceeding 1 560
Free

2712 20 90
Other
2,2

2712 90
Other
 
 
 
Ozokerite, lignite wax or peat wax (natural products)
 
 
2712 90 11
Crude
0,7

2712 90 19
Other
2,2

 
Other
 
 
 
Crude
 
 
2712 90 31
For undergoing a specific process (102)
0,7 (103)


2712 90 33
For undergoing chemical transformation by a process other than those specified in respect of subheading 2712 90 31 (102)
0,7 (103)
 (104)


2712 90 39
For other purposes
0,7

 
Other
 
 
2712 90 91
Blend of 1-alkenes containing by weight 80 % or more of 1-alkenes of a chain-length of 24 carbon atoms or more but not exceeding 28 carbon atoms
Free

2712 90 99
Other
2,2

2713
Petroleum coke, petroleum bitumen and other residues of petroleum oils or of oils obtained from bituminous minerals
 
 
 
Petroleum coke
 
 
2713 11 00
Not calcined
Free

2713 12 00
Calcined
Free

2713 20 00
Petroleum bitumen
Free

2713 90
Other residues of petroleum oils or of oils obtained from bituminous minerals
 
 
2713 90 10
For the manufacture of the products of heading 2803 (102)
0,7 (107)


2713 90 90
Other
0,7

2714
Bitumen and asphalt, natural; bituminous or oil-shale and tar sands; asphaltites and asphaltic rocks
 
 
2714 10 00
Bituminous or oil-shale and tar sands
Free

2714 90 00
Other
Free

2715 00 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)
Free

2716 00 00
Electrical energy
Free
1 000 kWh
SECTION VI
PRODUCTS OF THE CHEMICAL OR ALLIED INDUSTRIES
Notes

1.

(a)

Goods (other than radioactive ores) answering to a description in heading 2844 or 2845 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 2843 or 2846 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 3004, 3005, 3006, 3212, 3303, 3304, 3305, 3306, 3307, 3506, 3707 or 3808 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.
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 2831), carbonates and peroxocarbonates of inorganic bases (heading 2836), cyanides, cyanide oxides and complex cyanides of inorganic bases (heading 2837), fulminates, cyanates and thiocyanates, of inorganic bases (heading 2838), organic products included in headings 2843 to 2846 and carbides (heading 2849), only the following compounds of carbon are to be classified in this chapter:
(a)

oxides of carbon, hydrogen cyanide and fulminic, isocyanic, thiocyanic and other simple or complex cyanogen acids (heading 2811);

(b)

halide oxides of carbon (heading 2812);

(c)

carbon disulphide (heading 2813);

(d)

thiocarbonates, selenocarbonates, tellurocarbonates, selenocyanates, tellurocyanates, tetrathiocyanatodiamminochromates (reineckates) and other complex cyanates, of inorganic bases (heading 2842);

(e)

hydrogen peroxide, solidified with urea (heading 2847), carbon oxysulphide, thiocarbonyl halides, cyanogen, cyanogen halides and cyanamide and its metal derivatives (heading 2851) 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 3206; glass frit and other glass in the form of powder, granules or flakes, of heading 3207;

(e)

artificial graphite (heading 3801); products put up as charges for fire-extinguishers or put up in fire-extinguishing grenades, of heading 3813; ink removers put up in packings for retail sale, of heading 3824; 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 3824;

(f)

precious or semi-precious stones (natural, synthetic or reconstructed) or dust or powder of such stones (headings 7102 to 7105), 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

(h)

optical elements, for example, of the halides of the alkali or alkaline-earth metals (heading 9001).

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 2811.
5.
Headings 2826 to 2842 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 2842.
6.
Heading 2844 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 2844 and 2845, 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 which the natural isotopic composition has been artificially modified.

7.
Heading 2848 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 3818.
Additional note

1.
Unless provided otherwise, the salts specified in subheadings include acid salts and basic salts.
CN code
Description
Conventional rate of duty (%)
Supplementary unit
(1)
(2)
(3)
(4)
I.CHEMICAL ELEMENTS
2801
Fluorine, chlorine, bromine and iodine
 
 
2801 10 00
Chlorine
5,5

2801 20 00
Iodine
Free

2801 30
Fluorine; bromine
 
 
2801 30 10
Fluorine
5

2801 30 90
Bromine
5,5

2802 00 00
Sulphur, sublimed or precipitated; colloidal sulphur
4,6

2803 00
Carbon (carbon blacks and other forms of carbon not elsewhere specified or included)
 
 
2803 00 10
Methane black
Free

2803 00 80
Other
Free

2804
Hydrogen, rare gases and other non-metals
 
 
2804 10 00
Hydrogen
3,7
m3
 (108)

 
Rare gases
 
 
2804 21 00
Argon
5
m3
 (108)

2804 29
Other
 
 
2804 29 10
Helium
Free
m3
 (108)

2804 29 90
Other
5
m3
 (108)

2804 30 00
Nitrogen
5,5
m3
 (108)

2804 40 00
Oxygen
5
m3
 (108)

2804 50
Boron; tellurium
 
 
2804 50 10
Boron
5,5

2804 50 90
Tellurium
2,1

 
Silicon
 
 
2804 61 00
Containing by weight not less than 99,99 % of silicon
Free

2804 69 00
Other
5,5

2804 70 00
Phosphorus
5,5

2804 80 00
Arsenic
2,1

2804 90 00
Selenium
Free

2805
Alkali or alkaline-earth metals; rare-earth metals, scandium and yttrium, whether or not intermixed or interalloyed; mercury
 
 
 
Alkali or alkaline-earth metals
 
 
2805 11 00
Sodium
5

2805 12 00
Calcium
5,5

2805 19
Other
 
 
2805 19 10
Strontium and barium
5,5

2805 19 90
Other
4,1

2805 30
Rare-earth metals, scandium and yttrium, whether or not intermixed or interalloyed
 
 
2805 30 10
Intermixtures or interalloys
5,5

2805 30 90
Other
2,7

2805 40
Mercury
 
 
2805 40 10
In flasks of a net content of 34,5 kg (standard weight), of a fob value, per flask, not exceeding € 224
3

2805 40 90
Other
Free

II.INORGANIC ACIDS AND INORGANIC OXYGEN COMPOUNDS OF NON-METALS
2806
Hydrogen chloride (hydrochloric acid); chlorosulphuric acid
 
 
2806 10 00
Hydrogen chloride (hydrochloric acid)
5,5

2806 20 00
Chlorosulphuric acid
5,5

2807 00
Sulphuric acid; oleum
 
 
2807 00 10
Sulphuric acid
3

2807 00 90
Oleum
3

2808 00 00
Nitric acid; sulphonitric acids
5,5

2809
Diphosphorus pentaoxide; phosphoric acid; polyphosphoric acids, whether or not chemically defined
 
 
2809 10 00
Diphosphorus pentaoxide
5,5
kg P2O5

2809 20 00
Phosphoric acid and polyphosphoric acids
5,5
kg P2O5

2810 00
Oxides of boron; boric acids
 
 
2810 00 10
Diboron trioxide
Free

2810 00 90
Other
3,7

2811
Other inorganic acids and other inorganic oxygen compounds of non-metals
 
 
 
Other inorganic acids
 
 
2811 11 00
Hydrogen fluoride (hydrofluoric acid)
5,5

2811 19
Other
 
 
2811 19 10
Hydrogen bromide (hydrobromic acid)
Free

2811 19 20
Hydrogen cyanide (hydrocyanic acid)
5,3

2811 19 80
Other
5,3

 
Other inorganic oxygen compounds of non-metals
 
 
2811 21 00
Carbon dioxide
5,5

2811 22 00
Silicon dioxide
4,6

2811 23 00
Sulphur dioxide
5,5

2811 29
Other
 
 
2811 29 10
Sulphur trioxide (sulphuric anhydride); diarsenic trioxide
4,6

2811 29 30
Nitrogen oxides
5

2811 29 90
Other
5,3

III.HALOGEN OR SULPHUR COMPOUNDS OF NON-METALS
2812
Halides and halide oxides of non-metals
 
 
2812 10
Chlorides and chloride oxides
 
 
 
Of phosphorus
 
 
2812 10 11
Phosphorus trichloride oxide (phosphoryl trichloride)
5,5

2812 10 15
Phosphorus trichloride
5,5

2812 10 16
Phosphorus pentachloride
5,5

2812 10 18
Other
5,5

 
Other
 
 
2812 10 91
Disulphur dichloride
5,5

2812 10 93
Sulphur dichloride
5,5

2812 10 94
Phosgene (carbonyl chloride)
5,5

2812 10 95
Thionyl dichloride (thionyl chloride)
5,5

2812 10 99
Other
5,5

2812 90 00
Other
5,5

2813
Sulphides of non-metals; commercial phosphorus trisulphide
 
 
2813 10 00
Carbon disulphide
5,5

2813 90
Other
 
 
2813 90 10
Phosphorus sulphides, commercial phosphorus trisulphide
5,3

2813 90 90
Other
3,7

IV.INORGANIC BASES AND OXIDES, HYDROXIDES AND PEROXIDES OF METALS
2814
Ammonia, anhydrous or in aqueous solution
 
 
2814 10 00
Anhydrous ammonia
5,5

2814 20 00
Ammonia in aqueous solution
5,5

2815
Sodium hydroxide (caustic soda); potassium hydroxide (caustic potash); peroxides of sodium or potassium
 
 
 
Sodium hydroxide (caustic soda)
 
 
2815 11 00
Solid
5,5

2815 12 00
In aqueous solution (soda lye or liquid soda)
5,5
kg NaOH
2815 20
Potassium hydroxide (caustic potash)
 
 
2815 20 10
Solid
5,5

2815 20 90
In aqueous solution (potassium lye or liquid potassium)
5,5
kg KOH
2815 30 00
Peroxides of sodium or potassium
5,5

2816
Hydroxide and peroxide of magnesium; oxides, hydroxides and peroxides, of strontium or barium
 
 
2816 10 00
Hydroxide and peroxide of magnesium
4,1

2816 40 00
Oxides, hydroxides and peroxides, of strontium or barium
5,5

2817 00 00
Zinc oxide; zinc peroxide
5,5

2818
Artificial corundum, whether or not chemically defined; aluminium oxide; aluminium hydroxide
 
 
2818 10
Artificial corundum, whether or not chemically defined
 
 
2818 10 10
White, pink or ruby, with an aluminium oxide content exceeding 97,5 % by weight
5,2

2818 10 90
Other
5,2

2818 20 00
Aluminium oxide, other than artificial corundum
4

2818 30 00
Aluminium hydroxide
5,5

2819
Chromium oxides and hydroxides
 
 
2819 10 00
Chromium trioxide
5,5

2819 90
Other
 
 
2819 90 10
Chromium dioxide
3,7

2819 90 90
Other
5,5

2820
Manganese oxides
 
 
2820 10 00
Manganese dioxide
5,3

2820 90
Other
 
 
2820 90 10
Manganese oxide containing by weight 77 % or more of manganese
Free

2820 90 90
Other
5,5

2821
Iron oxides and hydroxides; earth colours containing 70 % or more by weight of combined iron evaluated as Fe2O3
 
 
2821 10 00
Iron oxides and hydroxides
4,6

2821 20 00
Earth colours
4,6

2822 00 00
Cobalt oxides and hydroxides; commercial cobalt oxides
4,6

2823 00 00
Titanium oxides
5,5

2824
Lead oxides; red lead and orange lead
 
 
2824 10 00
Lead monoxide (litharge, massicot)
5,5

2824 20 00
Red lead and orange lead
5,5

2824 90 00
Other
5,5

2825
Hydrazine and hydroxylamine and their inorganic salts; other inorganic bases; other metal oxides, hydroxides and peroxides
 
 
2825 10 00
Hydrazine and hydroxylamine and their inorganic salts
5,5

2825 20 00
Lithium oxide and hydroxide
5,3

2825 30 00
Vanadium oxides and hydroxides
5,5

2825 40 00
Nickel oxides and hydroxides
Free

2825 50 00
Copper oxides and hydroxides
3,2

2825 60 00
Germanium oxides and zirconium dioxide
5,5

2825 70 00
Molybdenum oxides and hydroxides
5,3

2825 80 00
Antimony oxides
5,5

2825 90
Other
 
 
 
Calcium oxide, hydroxide and peroxide
 
 
2825 90 11
– – –  Calcium hydroxide of a purity of 98 % or more calculated on the dry weight, in the form of particles of which:


not more than 1 % by weight have a particle-size exceeding 75 micrometres and



not more than 4 % by weight have a particle-size of less than 1,3 micrometres

Free

2825 90 19
Other
4,6

2825 90 20
Beryllium oxide and hydroxide
5,3

2825 90 30
Tin oxides
5,5

2825 90 40
Tungsten oxides and hydroxides
4,6

2825 90 50
Mercury oxides
4,1

2825 90 60
Cadmium oxide
Free

2825 90 80
Other
5,5

V.SALTS AND PEROXYSALTS, OF INORGANIC ACIDS AND METALS
2826
Fluorides; fluorosilicates, fluoroaluminates and other complex fluorine salts
 
 
 
Fluorides
 
 
2826 11 00
Of ammonium or of sodium
5,5

2826 12 00
Of aluminium
5,3

2826 19 00
Other
5,3

2826 20 00
Fluorosilicates of sodium or of potassium
5,5

2826 30 00
Sodium hexafluoroaluminate (synthetic cryolite)
5,5

2826 90
Other
 
 
2826 90 10
Dipotassium hexafluorozirconate
5

2826 90 90
Other
5,5

2827
Chlorides, chloride oxides and chloride hydroxides; bromides and bromide oxides; iodides and iodide oxides
 
 
2827 10 00
Ammonium chloride
5,5

2827 20 00
Calcium chloride
4,6

 
Other chlorides
 
 
2827 31 00
Of magnesium
4,6

2827 32 00
Of aluminium
5,5

2827 33 00
Of iron
2,1

2827 34 00
Of cobalt
5,5

2827 35 00
Of nickel
5,5

2827 36 00
Of zinc
5,5

2827 39
Other
 
 
2827 39 10
Of tin
4,1

2827 39 80
Other
5,5

 
Chloride oxides and chloride hydroxides
 
 
2827 41 00
Of copper
3,2

2827 49
Other
 
 
2827 49 10
Of lead
3,2

2827 49 90
Other
5,3

 
Bromides and bromide oxides
 
 
2827 51 00
Bromides of sodium or of potassium
5,5

2827 59 00
Other
5,5

2827 60 00
Iodides and iodide oxides
5,5

2828
Hypochlorites; commercial calcium hypochlorite; chlorites; hypobromites
 
 
2828 10 00
Commercial calcium hypochlorite and other calcium hypochlorites
5,5

2828 90 00
Other
5,5

2829
Chlorates and perchlorates; bromates and perbromates; iodates and periodates
 
 
 
Chlorates
 
 
2829 11 00
Of sodium
5,5

2829 19 00
Other
5,5

2829 90
Other
 
 
2829 90 10
Perchlorates
4,8

2829 90 40
Bromates of potassium or of sodium
Free

2829 90 80
Other
5,5

2830
Sulphides; polysulphides, whether or not chemically defined
 
 
2830 10 00
Sodium sulphides
5,5

2830 20 00
Zinc sulphide
5,5

2830 30 00
Cadmium sulphide
5,5

2830 90
Other
 
 
2830 90 11
Sulphides of calcium, of antimony or of iron
4,6

2830 90 80
Other
5,5

2831
Dithionites and sulphoxylates
 
 
2831 10 00
Of sodium
5,5

2831 90 00
Other
5,5

2832
Sulphites; thiosulphates
 
 
2832 10 00
Sodium sulphites
5,5

2832 20 00
Other sulphites
5,5

2832 30 00
Thiosulphates
5,5

2833
Sulphates; alums; peroxosulphates (persulphates)
 
 
 
Sodium sulphates
 
 
2833 11 00
Disodium sulphate
5,5

2833 19 00
Other
5,5

 
Other sulphates
 
 
2833 21 00
Of magnesium
5,5

2833 22 00
Of aluminium
5,5

2833 23 00
Of chromium
5,5

2833 24 00
Of nickel
5

2833 25 00
Of copper
3,2

2833 26 00
Of zinc
5,5

2833 27 00
Of barium
5,5

2833 29
Other
 
 
2833 29 10
Of cadmium
5,5

2833 29 30
Of cobalt; of titanium
5,3

2833 29 50
Of iron
5

2833 29 70
Of mercury; of lead
4,6

2833 29 90
Other
5

2833 30 00
Alums
5,5

2833 40 00
Peroxosulphates (persulphates)
5,5

2834
Nitrites; nitrates
 
 
2834 10 00
Nitrites
5,5

 
Nitrates
 
 
2834 21 00
Of potassium
5,5

2834 29
Other
 
 
2834 29 20
Of barium; of beryllium; of cadmium; of cobalt; of nickel; of lead
5,5

2834 29 30
Of copper; of mercury
4,6

2834 29 80
Other
3

2835
Phosphinates (hypophosphites), phosphonates (phosphites) and phosphates; polyphosphates, whether or not chemically defined
 
 
2835 10 00
Phosphinates (hypophosphites) and phosphonates (phosphites)
5,5

 
Phosphates
 
 
2835 22 00
Of mono- or disodium
5,5

2835 23 00
Of trisodium
5,5

2835 24 00
Of potassium
5,5

2835 25
Calcium hydrogenorthophosphate (‘dicalcium phosphate’)
 
 
2835 25 10
With a fluorine content of less than 0,005 % by weight on the dry anhydrous product
5,5

2835 25 90
With a fluorine content of 0,005 % or more but less than 0,2 % by weight on the dry anhydrous product
5,5

2835 26
Other phosphates of calcium
 
 
2835 26 10
With a fluorine content of less than 0,005 % by weight on the dry anhydrous product
5,5

2835 26 90
With a fluorine content of 0,005 % or more by weight on the dry anhydrous product
5,5

2835 29
Other
 
 
2835 29 10
Of triammonium
5,3

2835 29 90
Other
5,5

 
Polyphosphates
 
 
2835 31 00
Sodium triphosphate (sodium tripolyphosphate)
5,5

2835 39 00
Other
5,5

2836
Carbonates; peroxocarbonates (percarbonates); commercial ammonium carbonate containing ammonium carbamate
 
 
2836 10 00
Commercial ammonium carbonate and other ammonium carbonates
5,5

2836 20 00
Disodium carbonate
5,5

2836 30 00
Sodium hydrogencarbonate (sodium bicarbonate)
5,5

2836 40 00
Potassium carbonates
5,5

2836 50 00
Calcium carbonate
5

2836 60 00
Barium carbonate
5,5

2836 70 00
Lead carbonates
5,5

 
Other
 
 
2836 91 00
Lithium carbonates
5,5

2836 92 00
Strontium carbonate
5,5

2836 99
Other
 
 
 
Carbonates
 
 
2836 99 11
Of magnesium; of copper
3,7

2836 99 18
Other
5,5

2836 99 90
Peroxocarbonates (percarbonates)
5,5

2837
Cyanides, cyanide oxides and complex cyanides
 
 
 
Cyanides and cyanide oxides
 
 
2837 11 00
Of sodium
5,5

2837 19 00
Other
5,5

2837 20 00
Complex cyanides
5,5

2838 00 00
Fulminates, cyanates and thiocyanates
5,5

2839
Silicates; commercial alkali metal silicates
 
 
 
Of sodium
 
 
2839 11 00
Sodium metasilicates
5

2839 19 00
Other
5

2839 20 00
Of potassium
5

2839 90 00
Other
5

2840
Borates; peroxoborates (perborates)
 
 
 
Disodium tetraborate (refined borax)
 
 
2840 11 00
Anhydrous
Free

2840 19
Other
 
 
2840 19 10
Disodium tetraborate pentahydrate
Free

2840 19 90
Other
5,3

2840 20
Other borates
 
 
2840 20 10
Borates of sodium, anhydrous
Free

2840 20 90
Other
5,3

2840 30 00
Peroxoborates (perborates)
5,5

2841
Salts of oxometallic or peroxometallic acids
 
 
2841 10 00
Aluminates
5,5

2841 20 00
Chromates of zinc or of lead
5,5

2841 30 00
Sodium dichromate
5,5

2841 50 00
Other chromates and dichromates; peroxochromates
5,5

 
Manganites, manganates and permanganates
 
 
2841 61 00
Potassium permanganate
5,5

2841 69 00
Other
5,5

2841 70 00
Molybdates
5,5

2841 80 00
Tungstates (wolframates)
5,5

2841 90
Other
 
 
2841 90 30
Zincates and vanadates
4,6

2841 90 80
Other
5,5

2842
Other salts of inorganic acids or peroxoacids (including aluminosilicates whether or not chemically defined), other than azides
 
 
2842 10 00
Double or complex silicates, including aluminosilicates whether or not chemically defined
5,5

2842 90
Other
 
 
2842 90 10
Salts, double salts or complex salts of selenium or tellurium acids
5,3

2842 90 90
Other
5,5

VI.MISCELLANEOUS
2843
Colloidal precious metals; inorganic or organic compounds of precious metals, whether or not chemically defined; amalgams of precious metals
 
 
2843 10
Colloidal precious metals
 
 
2843 10 10
Silver
5,3

2843 10 90
Other
3,7

 
Silver compounds
 
 
2843 21 00
Silver nitrate
5,5

2843 29 00
Other
5,5

2843 30 00
Gold compounds
3
g
2843 90
Other compounds; amalgams
 
 
2843 90 10
Amalgams
5,3

2843 90 90
Other
3
g
2844
Radioactive chemical elements and radioactive isotopes (including the fissile or fertile chemical elements and isotopes) and their compounds; mixtures and residues containing these products
 
 
2844 10
Natural uranium and its compounds; alloys, dispersions (including cermets), ceramic products and mixtures containing natural uranium or natural uranium compounds
 
 
 
Natural uranium
 
 
2844 10 10
Crude; waste and scrap (Euratom)
Free
kg U
2844 10 30
Worked (Euratom)
Free
kg U
2844 10 50
Ferro-uranium
Free
kg U
2844 10 90
Other (Euratom)
Free
kg U
2844 20
Uranium enriched in U 235 and its compounds; plutonium and its compounds; alloys, dispersions (including cermets), ceramic products and mixtures containing uranium enriched in U 235, plutonium or compounds of these products
 
 
 
Uranium enriched in U 235 and its compounds; alloys, dispersions (including cermets), ceramic products and mixtures containing uranium enriched in U 235 or compounds of these products
 
 
2844 20 25
Ferro-uranium
Free
gi F/S
2844 20 35
Other (Euratom)
Free
gi F/S
 
Plutonium and its compounds; alloys, dispersions (including cermets), ceramic products and mixtures containing plutonium or compounds of these products
 
 
 
Mixtures of uranium and plutonium
 
 
2844 20 51
Ferro-uranium
Free
gi F/S
2844 20 59
Other (Euratom)
Free
gi F/S
2844 20 99
Other
Free
gi F/S
2844 30
Uranium depleted in U 235 and its compounds; thorium and its compounds; alloys, dispersions (including cermets), ceramic products and mixtures containing uranium depleted in U 235, thorium or compounds of these products
 
 
 
Uranium depleted in U 235; alloys, dispersions (including cermets), ceramic products and mixtures containing uranium depleted in U 235 or compounds of this product
 
 
2844 30 11
Cermets
5,5

2844 30 19
Other
2,9

 
Thorium; alloys, dispersions (including cermets), ceramic products and mixtures containing thorium or compounds of this product
 
 
2844 30 51
Cermets
5,5

 
Other
 
 
2844 30 55
Crude, waste and scrap (Euratom)
Free

 
Worked
 
 
2844 30 61
Bars, rods, angles, shapes and sections, sheets and strips (Euratom)
Free

2844 30 69
Other (Euratom)
1,5 (109)


 
Compounds of uranium depleted in U 235 or of thorium, whether or not mixed together
 
 
2844 30 91
Of thorium or of uranium depleted in U 235, whether or not mixed together (Euratom), other than thorium salts
Free

2844 30 99
Other
Free

2844 40
Radioactive elements and isotopes and compounds other than those of subheading 2844 10, 2844 20 or 2844 30; alloys, dispersions (including cermets), ceramic products and mixtures containing these elements, isotopes or compounds; radioactive residues
 
 
2844 40 10
Uranium derived from U 233 and its compounds; alloys, dispersions (including cermets), ceramic products and mixtures and compounds derived from U 233 or compounds of this product
Free

 
Other
 
 
2844 40 20
Artificial radioactive isotopes (Euratom)
Free

2844 40 30
Compounds of artificial radioactive isotopes (Euratom)
Free

2844 40 80
Other
Free

2844 50 00
Spent (irradiated) fuel elements (cartridges) of nuclear reactors (Euratom)
Free
gi F/S
2845
Isotopes other than those of heading 2844; compounds, inorganic or organic, of such isotopes, whether or not chemically defined
 
 
2845 10 00
Heavy water (deuterium oxide) (Euratom)
5,5

2845 90
Other
 
 
2845 90 10
Deuterium and compounds thereof; hydrogen and compounds thereof, enriched in deuterium; mixtures and solutions containing these products (Euratom)
5,5

2845 90 90
Other
5,5

2846
Compounds, inorganic or organic, of rare-earth metals, of yttrium or of scandium or of mixtures of these metals
 
 
2846 10 00
Cerium compounds
3,2

2846 90 00
Other
3,2

2847 00 00
Hydrogen peroxide, whether or not solidified with urea
5,5
kg H2O2

2848 00 00
Phosphides, whether or not chemically defined, excluding ferrophosphorus
5,5

2849
Carbides, whether or not chemically defined
 
 
2849 10 00
Of calcium
5,5

2849 20 00
Of silicon
5,5

2849 90
Other
 
 
2849 90 10
Of boron
4,1

2849 90 30
Of tungsten
5,5

2849 90 50
Of aluminium; of chromium; of molybdenum; of vanadium; of tantalum; of titanium
5,5

2849 90 90
Other
5,3

2850 00
Hydrides, nitrides, azides, silicides and borides, whether or not chemically defined, other than compounds which are also carbides of heading 2849
 
 
2850 00 20
Hydrides; nitrides
4,6

2850 00 50
Azides
5,5

2850 00 70
Silicides
5,5

2850 00 90
Borides
5,3

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
 
 
2851 00 10
Distilled and conductivity water and water of similar purity
2,7

2851 00 30
Liquid air (whether or not rare gases have been removed); compressed air
4,1

2851 00 50
Cyanogen chloride
5,5

2851 00 80
Other
5,5

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 2936 to 2939 or the sugar ethers, sugar acetals and sugar esters, and their salts, of heading 2940, or the products of heading 2941, 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 a 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 a 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 diazotizable amines and their salts.

2.
This chapter does not cover:
(a)

goods of heading 1504 or crude glycerol of heading 1520;

(b)

ethyl alcohol (heading 2207 or 2208);

(c)

methane or propane (heading 2711);

(d)

the compounds of carbon mentioned in note 2 to Chapter 28;

(e)

urea (heading 3102 or 3105);

(f)

colouring matter of vegetable or animal origin (heading 3203), synthetic organic colouring matter, synthetic organic products of a kind used as fluorescent brightening agents or as luminophores (heading 3204) or dyes or other colouring matter put up in forms or packings for retail sale (heading 3212);

(g)

enzymes (heading 3507);

(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 3606);

(ij)

products put up as charges for fire-extinguishers or put up in fire-extinguishing grenades, of heading 3813; ink removers put up in packings for retail sale, of heading 3824; or

(k)

optical elements, for example, of ethylenediamine tartrate (heading 9001).

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 2904 to 2906, 2908 to 2911 and 2913 to 2920, any reference to halogenated, sulphonated, nitrated or nitrosated derivatives includes a reference to compound derivatives, such as sulphohalogenated, nitrohalogenated, nitrosulphonated or nitrosulphohalogenated derivatives.
Nitro or nitroso groups are not to be taken as ‘nitrogen-functions’ for the purposes of heading 2929.
For the purposes of headings 2911, 2912, 2914, 2918 and 2922, ‘oxygen-function’ is to be restricted to the functions (the characteristic organic oxygen-containing groups) referred to in headings 2905 to 2920.
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 2942, 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 2942 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 2905).

(e)

Halides of carboxylic acids are to be classified in the same heading as the corresponding acids.

6.
The compounds of headings 2930 and 2931 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.
Heading 2930 (organo-sulphur compounds) and heading 2931 (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 2932, 2933 and 2934 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 2937:
(a)

the term ‘hormones’ includes hormone-releasing or hormone-stimulating factors, hormone inhibitors and hormone antagonists (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.
CN code
Description
Conventional rate of duty (%)
Supplementary unit
(1)
(2)
(3)
(4)
I.HYDROCARBONS AND THEIR HALOGENATED, SULPHONATED, NITRATED OR NITROSATED DERIVATIVES
2901
Acyclic hydrocarbons
 
 
2901 10 00
Saturated
Free

 
Unsaturated
 
 
2901 21 00
Ethylene
Free

2901 22 00
Propene (propylene)
Free

2901 23
Butene (butylene) and isomers thereof
 
 
2901 23 10
But-1-ene and but-2-ene
Free

2901 23 90
Other
Free

2901 24
Buta-1,3-diene and isoprene
 
 
2901 24 10
Buta-1,3-diene
Free

2901 24 90
Isoprene
Free

2901 29 00
Other
Free

2902
Cyclic hydrocarbons
 
 
 
Cyclanes, cyclenes and cycloterpenes
 
 
2902 11 00
Cyclohexane
Free

2902 19
Other
 
 
2902 19 10
Cycloterpenes
Free

2902 19 80
Other
Free

2902 20 00
Benzene
Free

2902 30 00
Toluene
Free

 
Xylenes
 
 
2902 41 00
o-Xylene
Free

2902 42 00
m-Xylene
Free

2902 43 00
p-Xylene
Free

2902 44 00
Mixed xylene isomers
Free

2902 50 00
Styrene
Free

2902 60 00
Ethylbenzene
Free

2902 70 00
Cumene
Free

2902 90
Other
 
 
2902 90 10
Naphthalene and anthracene
Free

2902 90 30
Biphenyl and terphenyls
Free

2902 90 90
Other
Free

2903
Halogenated derivatives of hydrocarbons
 
 
 
Saturated chlorinated derivatives of acyclic hydrocarbons
 
 
2903 11 00
Chloromethane (methyl chloride) and chloroethane (ethyl chloride)
5,5

2903 12 00
Dichloromethane (methylene chloride)
5,5

2903 13 00
Chloroform (trichloromethane)
5,5

2903 14 00
Carbon tetrachloride
5,5

2903 15 00
1,2-Dichloroethane (ethylene dichloride)
5,5

2903 19
Other
 
 
2903 19 10
1,1,1-Trichloroethane (methylchloroform)
5,5

2903 19 80
Other
5,5

 
Unsaturated chlorinated derivatives of acyclic hydrocarbons
 
 
2903 21 00
Vinyl chloride (chloroethylene)
5,5

2903 22 00
Trichloroethylene
5,5

2903 23 00
Tetrachloroethylene (perchloroethylene)
5,5

2903 29 00
Other
5,5

2903 30
Fluorinated, brominated or iodinated derivatives of acyclic hydrocarbons
 
 
 
Bromides
 
 
2903 30 33
Bromomethane (methyl bromide)
5,5

2903 30 35
Dibromomethane
Free

2903 30 36
Other
5,5

2903 30 80
Fluorides and iodides
5,5

 
Halogenated derivatives of acyclic hydrocarbons containing two or more different halogens
 
 
2903 41 00
Trichlorofluoromethane
5,5

2903 42 00
Dichlorodifluoromethane
5,5

2903 43 00
Trichlorotrifluoroethanes
5,5

2903 44
Dichlorotetrafluoroethanes and chloropentafluoroethane
 
 
2903 44 10
Dichlorotetrafluoroethanes
5,5

2903 44 90
Chloropentafluoroethane
5,5

2903 45
Other derivatives perhalogenated only with fluorine and chlorine
 
 
2903 45 10
Chlorotrifluoromethane
5,5

2903 45 15
Pentachlorofluoroethane
5,5

2903 45 20
Tetrachlorodifluoroethanes
5,5

2903 45 25
Heptachlorofluoropropanes
5,5

2903 45 30
Hexachlorodifluoropropanes
5,5

2903 45 35
Pentachlorotrifluoropropanes
5,5

2903 45 40
Tetrachlorotetrafluoropropanes
5,5

2903 45 45
Trichloropentafluoropropanes
5,5

2903 45 50
Dichlorohexafluoropropanes
5,5

2903 45 55
Chloroheptafluoropropanes
5,5

2903 45 90
Other
5,5

2903 46
Bromochlorodifluoromethane, bromotrifluoromethane and dibromotetrafluoroethanes
 
 
2903 46 10
Bromochlorodifluoromethane
5,5

2903 46 20
Bromotrifluoromethane
5,5

2903 46 90
Dibromotetrafluoroethanes
5,5

2903 47 00
Other perhalogenated derivatives
5,5

2903 49
Other
 
 
 
Halogenated only with fluorine and chlorine
 
 
2903 49 10
Of methane, ethane or propane
5,5

2903 49 20
Other
5,5

 
Halogenated only with fluorine and bromine
 
 
2903 49 30
Of methane, ethane or propane
5,5

2903 49 40
Other
5,5

2903 49 80
Other
5,5

 
Halogenated derivatives of cyclanic, cyclenic or cycloterpenic hydrocarbons
 
 
2903 51 00
1,2,3,4,5,6-Hexachlorocyclohexane
5,5

2903 59
Other
 
 
2903 59 10
1,2-Dibromo-4-(1,2-dibromoethyl)cyclohexane
Free

2903 59 30
Tetrabromocyclooctanes
Free

2903 59 90
Other
5,5

 
Halogenated derivatives of aromatic hydrocarbons
 
 
2903 61 00
Chlorobenzene, o-dichlorobenzene and p-dichlorobenzene
5,5

2903 62 00
Hexachlorobenzene and DDT (1,1,1-trichloro-2,2-bis(p-chlorophenyl)ethane)
5,5

2903 69
Other
 
 
2903 69 10
2,3,4,5,6-Pentabromoethylbenzene
Free

2903 69 90
Other
5,5

2904
Sulphonated, nitrated or nitrosated derivatives of hydrocarbons, whether or not halogenated
 
 
2904 10 00
Derivatives containing only sulpho groups, their salts and ethyl esters
5,5

2904 20 00
Derivatives containing only nitro or only nitroso groups
5,5

2904 90
Other
 
 
2904 90 20
Sulphohalogenated derivatives
5,5

2904 90 40
Trichloronitromethane (chloropicrin)
5,5

2904 90 85
Other
5,5

II.ALCOHOLS AND THEIR HALOGENATED, SULPHONATED, NITRATED OR NITROSATED DERIVATIVES
2905
Acyclic alcohols and their halogenated, sulphonated, nitrated or nitrosated derivatives
 
 
 
Saturated monohydric alcohols
 
 
2905 11 00
Methanol (methyl alcohol)
5,5

2905 12 00
Propan-1-ol (propyl alcohol) and propan-2-ol (isopropyl alcohol)
5,5

2905 13 00
Butan-1-ol (n-butyl alcohol)
5,5

2905 14
Other butanols
 
 
2905 14 10
2-Methylpropan-2-ol (tert-butyl alcohol)
4,6

2905 14 90
Other
5,5

2905 15 00
Pentanol (amyl alcohol) and isomers thereof
5,5

2905 16
Octanol (octyl alcohol) and isomers thereof
 
 
2905 16 10
2-Ethylhexan-1-ol
5,5

2905 16 20
Octan-2-ol
Free

2905 16 80
Other
5,5

2905 17 00
Dodecan-1-ol (lauryl alcohol), hexadecan-1-ol (cetyl alcohol) and octadecan-1-ol (stearyl alcohol)
5,5

2905 19 00
Other
5,5

 
Unsaturated monohydric alcohols
 
 
2905 22
Acyclic terpene alcohols
 
 
2905 22 10
Geraniol, citronellol, linalol, rhodinol and nerol
5,5

2905 22 90
Other
5,5

2905 29
Other
 
 
2905 29 10
Allyl alcohol
5,5

2905 29 90
Other
5,5

 
Diols
 
 
2905 31 00
Ethylene glycol (ethanediol)
5,5

2905 32 00
Propylene glycol (propane-1,2-diol)
5,5

2905 39
Other
 
 
2905 39 10
2-Methylpentane-2,4-diol (hexylene glycol)
5,5

2905 39 20
Butane-1,3-diol
Free

2905 39 25
Butane-1,4-diol
5,5

2905 39 30
2,4,7,9-Tetramethyldec-5-yne-4,7-diol
Free

2905 39 85
Other
5,5

 
Other polyhydric alcohols
 
 
2905 41 00
2-Ethyl-2-(hydroxymethyl)propane-1,3-diol (trimethylolpropane)
5,5

2905 42 00
Pentaerythritol
5,5

2905 43 00
Mannitol
9,6 + 125,8 €/100 kg/net

2905 44
D-glucitol (sorbitol)
 
 
 
In aqueous solution
 
 
2905 44 11
Containing 2 % or less by weight of D-mannitol, calculated on the D-glucitol content
7,7 + 16,1 €/100 kg/net

2905 44 19
Other
9,6 + 37,8 €/100 kg/net (110)


 
Other
 
 
2905 44 91
Containing 2 % or less by weight of D-mannitol, calculated on the D-glucitol content
7,7 + 23 €/100 kg/net

2905 44 99
Other
9,6 + 53,7 €/100 kg/net (110)


2905 45 00
Glycerol
3,8

2905 49
Other
 
 
2905 49 10
Triols; tetrols
5,5

2905 49 80
Other
5,5

 
Halogenated, sulphonated, nitrated or nitrosated derivatives of acyclic alcohols
 
 
2905 51 00
Ethchlorvynol (INN)
Free

2905 59
Other
 
 
2905 59 10
Of monohydric alcohols
5,5

 
Of polyhydric alcohols
 
 
2905 59 91
2,2-Bis(bromomethyl)propanediol
Free

2905 59 99
Other
5,5

2906
Cyclic alcohols and their halogenated, sulphonated, nitrated or nitrosated derivatives
 
 
 
Cyclanic, cyclenic or cycloterpenic
 
 
2906 11 00
Menthol
5,5

2906 12 00
Cyclohexanol, methylcyclohexanols and dimethylcyclohexanols
5,5

2906 13
Sterols and inositols
 
 
2906 13 10
Sterols
5,5

2906 13 90
Inositols
Free

2906 14 00
Terpineols
5,5

2906 19 00
Other
5,5

 
Aromatic
 
 
2906 21 00
Benzyl alcohol
5,5

2906 29 00
Other
5,5

III.PHENOLS, PHENOL-ALCOHOLS, AND THEIR HALOGENATED, SULPHONATED, NITRATED OR NITROSATED DERIVATIVES
2907
Phenols; phenol-alcohols
 
 
 
Monophenols
 
 
2907 11 00
Phenol (hydroxybenzene) and its salts
3

2907 12 00
Cresols and their salts
2,1

2907 13 00
Octylphenol, nonylphenol and their isomers; salts thereof
5,5

2907 14 00
Xylenols and their salts
2,1

2907 15
Naphthols and their salts
 
 
2907 15 10
1-Naphthol
Free

2907 15 90
Other
5,5

2907 19 00
Other
5,5

 
Polyphenols; phenol-alcohols
 
 
2907 21 00
Resorcinol and its salts
5,5

2907 22 00
Hydroquinone (quinol) and its salts
5,5

2907 23 00
4,4'-Isopropylidenediphenol (bisphenol A, diphenylolpropane) and its salts
5,5

2907 29 00
Other
5,5

2908
Halogenated, sulphonated, nitrated or nitrosated derivatives of phenols or phenol-alcohols
 
 
2908 10 00
Derivatives containing only halogen substituents and their salts
5,5

2908 20 00
Derivatives containing only sulpho groups, their salts and esters
5,5

2908 90 00
Other
5,5

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
2909
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
 
 
 
Acyclic ethers and their halogenated, sulphonated, nitrated or nitrosated derivatives
 
 
2909 11 00
Diethyl ether
5,5

2909 19 00
Other
5,5

2909 20 00
Cyclanic, cyclenic or cycloterpenic ethers and their halogenated, sulphonated, nitrated or nitrosated derivatives
5,5

2909 30
Aromatic ethers and their halogenated, sulphonated, nitrated or nitrosated derivatives
 
 
2909 30 10
Diphenyl ether
Free

 
Brominated derivatives
 
 
2909 30 31
Pentabromodiphenyl ether; 1,2,4,5-tetrabromo-3,6-bis(pentabromophenoxy)benzene
Free

2909 30 35
1,2-Bis(2,4,6-tribromophenoxy)ethane, for the manufacture of acrylonitrile-butadiene-styrene (ABS) (111)
Free

2909 30 38
Other
5,5

2909 30 90
Other
5,5

 
Ether-alcohols and their halogenated, sulphonated, nitrated or nitrosated derivatives
 
 
2909 41 00
2,2'-Oxydiethanol (diethylene glycol, digol)
5,5

2909 42 00
Monomethyl ethers of ethylene glycol or of diethylene glycol
5,5

2909 43 00
Monobutyl ethers of ethylene glycol or of diethylene glycol
5,5

2909 44 00
Other monoalkylethers of ethylene glycol or of diethylene glycol
5,5

2909 49
Other
 
 
 
Acyclic
 
 
2909 49 11
2-(2-Chloroethoxy)ethanol
Free

2909 49 19
Other
5,5

2909 49 90
Cyclic
5,5

2909 50
Ether-phenols, ether-alcohol-phenols and their halogenated, sulphonated, nitrated or nitrosated derivatives
 
 
2909 50 10
Guaiacol and guaiacolsulphonates of potassium
5,5

2909 50 90
Other
5,5

2909 60 00
Alcohol peroxides, ether peroxides, ketone peroxides and their halogenated, sulphonated, nitrated or nitrosated derivatives
5,5

2910
Epoxides, epoxyalcohols, epoxyphenols and epoxyethers, with a three-membered ring, and their halogenated, sulphonated, nitrated or nitrosated derivatives
 
 
2910 10 00
Oxirane (ethylene oxide)
5,5

2910 20 00
Methyloxirane (propylene oxide)
5,5

2910 30 00
1-Chloro-2,3-epoxypropane (epichlorohydrin)
5,5

2910 90 00
Other
5,5

2911 00 00
Acetals and hemiacetals, whether or not with other oxygen function, and their halogenated, sulphonated, nitrated or nitrosated derivatives
5

V.ALDEHYDE-FUNCTION COMPOUNDS
2912
Aldehydes, whether or not with other oxygen function; cyclic polymers of aldehydes; paraformaldehyde
 
 
 
Acyclic aldehydes without other oxygen function
 
 
2912 11 00
Methanal (formaldehyde)
5,5

2912 12 00
Ethanal (acetaldehyde)
5,5

2912 13 00
Butanal (butyraldehyde, normal isomer)
5,5

2912 19 00
Other
5,5

 
Cyclic aldehydes without other oxygen function
 
 
2912 21 00
Benzaldehyde
5,5

2912 29 00
Other
5,5

2912 30 00
Aldehyde-alcohols
5,5

 
Aldehyde-ethers, aldehyde-phenols and aldehydes with other oxygen function
 
 
2912 41 00
Vanillin (4-hydroxy-3-methoxybenzaldehyde)
5,5

2912 42 00
Ethylvanillin (3-ethoxy-4-hydroxybenzaldehyde)
5,5

2912 49 00
Other
5,5

2912 50 00
Cyclic polymers of aldehydes
5,5

2912 60 00
Paraformaldehyde
5,5

2913 00 00
Halogenated, sulphonated, nitrated or nitrosated derivatives of products of heading 2912
5,5

VI.KETONE-FUNCTION COMPOUNDS AND QUINONE-FUNCTION COMPOUNDS
2914
Ketones and quinones, whether or not with other oxygen function, and their halogenated, sulphonated, nitrated or nitrosated derivatives
 
 
 
Acyclic ketones without other oxygen function
 
 
2914 11 00
Acetone
5,5

2914 12 00
Butanone (methyl ethyl ketone)
5,5

2914 13 00
4-Methylpentan-2-one (methyl isobutyl ketone)
5,5

2914 19
Other
 
 
2914 19 10
5-Methylhexan-2-one
Free

2914 19 90
Other
5,5

 
Cyclanic, cyclenic or cycloterpenic ketones without other oxygen function
 
 
2914 21 00
Camphor
5,5

2914 22 00
Cyclohexanone and methylcyclohexanones
5,5

2914 23 00
Ionones and methylionones
5,5

2914 29 00
Other
5,5

 
Aromatic ketones without other oxygen function
 
 
2914 31 00
Phenylacetone (phenylpropan-2-one)
5,5

2914 39 00
Other
5,5

2914 40
Ketone-alcohols and ketone-aldehydes
 
 
2914 40 10
4-Hydroxy-4-methylpentan-2-one (diacetone alcohol)
5,5

2914 40 90
Other
3

2914 50 00
Ketone-phenols and ketones with other oxygen function
5,5

 
Quinones
 
 
2914 61 00
Anthraquinone
5,5

2914 69
Other
 
 
2914 69 10
1,4-Naphthoquinone
Free

2914 69 90
Other
5,5

2914 70 00
Halogenated, sulphonated, nitrated or nitrosated derivatives
5,5

VII.CARBOXYLIC ACIDS AND THEIR ANHYDRIDES, HALIDES, PEROXIDES AND PEROXYACIDS AND THEIR HALOGENATED, SULPHONATED, NITRATED OR NITROSATED DERIVATIVES
2915
Saturated acyclic monocarboxylic acids and their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivatives
 
 
 
Formic acid, its salts and esters
 
 
2915 11 00
Formic acid
5,5

2915 12 00
Salts of formic acid
5,5

2915 13 00
Esters of formic acid
5,5

 
Acetic acid and its salts; acetic anhydride
 
 
2915 21 00
Acetic acid
5,5

2915 22 00
Sodium acetate
5,5

2915 23 00
Cobalt acetates
5,5

2915 24 00
Acetic anhydride
5,5

2915 29 00
Other
5,5

 
Esters of acetic acid
 
 
2915 31 00
Ethyl acetate
5,5

2915 32 00
Vinyl acetate
5,5

2915 33 00
n-Butyl acetate
5,5

2915 34 00
Isobutyl acetate
5,5

2915 35 00
2-Ethoxyethyl acetate
5,5

2915 39
Other
 
 
2915 39 10
Propyl acetate and isopropyl acetate
5,5

2915 39 30
Methyl acetate, pentyl acetate (amyl acetate), isopentyl acetate (isoamyl acetate) and glycerol acetates
5,5

2915 39 50
p-Tolyl acetate, phenylpropyl acetates, benzyl acetate, rhodinyl acetate, santalyl acetate and the acetates of phenylethane-1,2-diol
5,5

2915 39 90
Other
5,5

2915 40 00
Mono-, di- or trichloroacetic acids, their salts and esters
5,5

2915 50 00
Propionic acid, its salts and esters
4,2

2915 60
Butanoic acids, pentanoic acids, their salts and esters
 
 
 
Butanoic acids and their salts and esters
 
 
2915 60 11
1-Isopropyl-2,2-dimethyltrimethylene diisobutyrate
Free

2915 60 19
Other
5,5

2915 60 90
Pentanoic acids and their salts and esters
5,5

2915 70
Palmitic acid, stearic acid, their salts and esters
 
 
2915 70 15
Palmitic acid
5,5

2915 70 20
Salts and esters of palmitic acid
5,5

2915 70 25
Stearic acid
5,5

2915 70 30
Salts of stearic acid
5,5

2915 70 80
Esters of stearic acid
5,5

2915 90
Other
 
 
2915 90 10
Lauric acid
5,5

2915 90 20
Chloroformates
5,5

2915 90 80
Other
5,5

2916
Unsaturated acyclic monocarboxylic acids, cyclic monocarboxylic acids, their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivatives
 
 
 
Unsaturated acyclic monocarboxylic acids, their anhydrides, halides, peroxides, peroxyacids and their derivatives
 
 
2916 11 00
Acrylic acid and its salts
6,5

2916 12
Esters of acrylic acid
 
 
2916 12 10
Methyl acrylate
6,5

2916 12 20
Ethyl acrylate
6,5

2916 12 90
Other
6,5

2916 13 00
Methacrylic acid and its salts
6,5

2916 14
Esters of methacrylic acid
 
 
2916 14 10
Methyl methacrylate
6,5

2916 14 90
Other
6,5

2916 15 00
Oleic, linoleic or linolenic acids, their salts and esters
6,5

2916 19
Other
 
 
2916 19 10
Undecenoic acids and their salts and esters
5,9

2916 19 30
Hexa-2,4-dienoic acid (sorbic acid)
6,5

2916 19 40
Crotonic acid
Free

2916 19 80
Other
6,5

2916 20 00
Cyclanic, cyclenic or cycloterpenic monocarboxylic acids, their anhydrides, halides, peroxides, peroxyacids and their derivatives
6,5

 
Aromatic monocarboxylic acids, their anhydrides, halides, peroxides, peroxyacids and their derivatives
 
 
2916 31 00
Benzoic acid, its salts and esters
6,5

2916 32
Benzoyl peroxide and benzoyl chloride
 
 
2916 32 10
Benzoyl peroxide
6,5

2916 32 90
Benzoyl chloride
6,5

2916 34 00
Phenylacetic acid and its salts
Free

2916 35 00
Esters of phenylacetic acid
Free

2916 39 00
Other
6,5

2917
Polycarboxylic acids, their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivatives
 
 
 
Acyclic polycarboxylic acids, their anhydrides, halides, peroxides, peroxyacids and their derivatives
 
 
2917 11 00
Oxalic acid, its salts and esters
6,5

2917 12
Adipic acid, its salts and esters
 
 
2917 12 10
Adipic acid and its salts
6,5

2917 12 90
Esters of adipic acid
6,5

2917 13
Azelaic acid, sebacic acid, their salts and esters
 
 
2917 13 10
Sebacic acid
Free

2917 13 90
Other
6

2917 14 00
Maleic anhydride
6,5

2917 19
Other
 
 
2917 19 10
Malonic acid, its salts and esters
6,5

2917 19 90
Other
6,3

2917 20 00
Cyclanic, cyclenic or cycloterpenic polycarboxylic acids, their anhydrides, halides, peroxides, peroxyacids and their derivatives
6

 
Aromatic polycarboxylic acids, their anhydrides, halides, peroxides, peroxyacids and their derivatives
 
 
2917 31 00
Dibutyl orthophthalates
6,5

2917 32 00
Dioctyl orthophthalates
6,5

2917 33 00
Dinonyl or didecyl orthophthalates
6,5

2917 34 00
Other esters of orthophthalic acid
6,5

2917 35 00
Phthalic anhydride
6,5

2917 36 00
Terephthalic acid and its salts
6,5

2917 37 00
Dimethyl terephthalate
6,5

2917 39
Other
 
 
 
Brominated derivatives
 
 
2917 39 11
Ester or anhydride of tetrabromophthalic acid
Free

2917 39 19
Other
6,5

 
Other
 
 
2917 39 30
Benzene-1,2,4-tricarboxylic acid
Free

2917 39 40
Isophthaloyl dichloride, containing by weight 0,8 % or less of terephthaloyl dichloride
Free

2917 39 50
Naphthalene-1,4,5,8-tetracarboxylic acid
Free

2917 39 60
Tetrachlorophthalic anhydride
Free

2917 39 70
Sodium 3,5-bis(methoxycarbonyl)benzenesulphonate
Free

2917 39 80
Other
6,5

2918
Carboxylic acids with additional oxygen function and their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivatives
 
 
 
Carboxylic acids with alcohol function but without other oxygen function, their anhydrides, halides, peroxides, peroxyacids and their derivatives
 
 
2918 11 00
Lactic acid, its salts and esters
6,5

2918 12 00
Tartaric acid
6,5

2918 13 00
Salts and esters of tartaric acid
6,5

2918 14 00
Citric acid
6,5

2918 15 00
Salts and esters of citric acid
6,5

2918 16 00
Gluconic acid, its salts and esters
6,5

2918 19
Other
 
 
2918 19 30
Cholic acid,3-α,12-α-dihydroxy-5-β-cholan-24-oic acid (deoxycholic acid), their salts and esters
6,3

2918 19 40
2,2-Bis(hydroxymethyl)propionic acid
Free

2918 19 80
Other
6,5

 
Carboxylic acids with phenol function but without other oxygen function, their anhydrides, halides, peroxides, peroxyacids and their derivatives
 
 
2918 21 00
Salicylic acid and its salts
6,5

2918 22 00
o-Acetylsalicylic acid, its salts and esters
6,5

2918 23
Other esters of salicylic acid and their salts
 
 
2918 23 10
Methyl salicylate and phenyl salicylate (salol)
6,5

2918 23 90
Other
6,5

2918 29
Other
 
 
2918 29 10
Sulphosalicylic acids, hydroxynaphthoic acids; their salts and esters
6,5

2918 29 30
4-Hydroxybenzoic acid, its salts and esters
6,5

2918 29 80
Other
6,5

2918 30 00
Carboxylic acids with aldehyde or ketone function but without other oxygen function, their anhydrides, halides, peroxides, peroxyacids and their derivatives
6,5

2918 90
Other
 
 
2918 90 10
2,6-Dimethoxybenzoic acid
Free

2918 90 20
Dicamba (ISO)
Free

2918 90 30
Sodium phenoxyacetate
Free

2918 90 90
Other
6,5

VIII.ESTERS OF INORGANIC ACIDS OF NON-METALS AND THEIR SALTS, AND THEIR HALOGENATED, SULPHONATED, NITRATED OR NITROSATED DERIVATIVES
2919 00
Phosphoric esters and their salts, including lactophosphates; their halogenated, sulphonated, nitrated or nitrosated derivatives
 
 
2919 00 10
Tributyl phosphates, triphenyl phosphate, tritolyl phosphates, trixylyl phosphates, and tris(2-chloroethyl) phosphate
6,5

2919 00 90
Other
6,5

2920
Esters of other inorganic acids of non-metals (excluding esters of hydrogen halides) and their salts; their halogenated, sulphonated, nitrated or nitrosated derivatives
 
 
2920 10 00
Thiophosphoric esters (phosphorothioates) and their salts; their halogenated, sulphonated, nitrated or nitrosated derivatives
6,5

2920 90
Other
 
 
2920 90 10
Sulphuric esters and carbonic esters and their salts, and their halogenated, sulphonated, nitrated or nitrosated derivatives
6,5

2920 90 20
Dimethyl phosphonate (dimethyl phosphite)
6,5

2920 90 30
Trimethyl phosphite (trimethoxyphosphine)
6,5

2920 90 40
Triethyl phosphite
6,5

2920 90 50
Diethyl phosphonate (diethyl hydrogenphosphite) (diethyl phosphite)
6,5

2920 90 85
Other products
6,5

IX.NITROGEN-FUNCTION COMPOUNDS
2921
Amine-function compounds
 
 
 
Acyclic monoamines and their derivatives; salts thereof
 
 
2921 11
Methylamine, di- or trimethylamine and their salts
 
 
2921 11 10
Methylamine, di- or trimethylamine
6,5
kg met.am.
2921 11 90
Salts
6,5

2921 12 00
Diethylamine and its salts
5,7

2921 19
Other
 
 
2921 19 10
Triethylamine and its salts
6,5

2921 19 30
Isopropylamine and its salts
6,5

2921 19 40
1,1,3,3-Tetramethylbutylamine
Free

2921 19 80
Other
6,5

 
Acyclic polyamines and their derivatives; salts thereof
 
 
2921 21 00
Ethylenediamine and its salts
6

2921 22 00
Hexamethylenediamine and its salts
6,5

2921 29 00
Other
6

2921 30
Cyclanic, cyclenic or cycloterpenic mono- or polyamines, and their derivatives; salts thereof
 
 
2921 30 10
Cyclohexylamine and cyclohexyldimethylamine, and their salts
6,3

2921 30 91
Cyclohex-1,3-ylenediamine (1,3-diaminocyclohexane)
Free

2921 30 99
Other
6,5

 
Aromatic monoamines and their derivatives; salts thereof
 
 
2921 41 00
Aniline and its salts
6,5

2921 42
Aniline derivatives and their salts
 
 
2921 42 10
Halogenated, sulphonated, nitrated and nitrosated derivatives and their salts
6,5

2921 42 90
Other
6,5

2921 43 00
Toluidines and their derivatives; salts thereof
6,5

2921 44 00
Diphenylamine and its derivatives; salts thereof
6,5

2921 45 00
1-Naphthylamine (α-naphthylamine), 2-naphthylamine (β-naphthylamine) and their derivatives; salts thereof
6,5

2921 46 00
Amfetamine (INN), benzfetamine (INN), dexamfetamine (INN), etilamfetamine (INN), fencamfamin (INN), lefetamine (INN), levamfetamine (INN), mefenorex (INN) and phentermine (INN); salts thereof
Free

2921 49
Other
 
 
2921 49 10
Xylidines and their derivatives; salts thereof
6,5

2921 49 80
Other
6,5

 
Aromatic polyamines and their derivatives; salts thereof
 
 
2921 51
o-, m-, p-Phenylenediamine, diaminotoluenes, and their derivatives; salts thereof
 
 
 
o-, m-, p-Phenylenediamine, diaminotoluenes and their halogenated, sulphonated, nitrated and nitrosated derivatives; salts thereof
 
 
2921 51 11
– – – –  m-Phenylenediamine, of a purity by weight of 99 % or more and containing:


1 % or less by weight of water,



200 mg/kg or less of o-phenylenediamine and



450 mg/kg or less of p-phenylenediamine

Free

2921 51 19
Other
6,5

2921 51 90
Other
6,5

2921 59
Other
 
 
2921 59 10
m-Phenylenebis(methylamine)
Free

2921 59 20
2,2'-Dichloro-4,4'-methylenedianiline
Free

2921 59 30
4,4'-Bi-o-toluidine
Free

2921 59 40
1,8-Naphthylenediamine
Free

2921 59 90
Other
6,5

2922
Oxygen-function amino-compounds
 
 
 
Amino-alcohols, other than those containing more than one kind of oxygen function, their ethers and esters; salts thereof
 
 
2922 11 00
Monoethanolamine and its salts
6,5

2922 12 00
Diethanolamine and its salts
6,5

2922 13
Triethanolamine and its salts
 
 
2922 13 10
Triethanolamine
6,5

2922 13 90
Salts of triethanolamine
6,5

2922 14 00
Dextropropoxyphene (INN) and its salts
Free

2922 19
Other
 
 
2922 19 10
N-Ethyldiethanolamine
6,5

2922 19 20
2,2'-Methyliminodiethanol (N-methyldiethanolamine)
6,5

2922 19 80
Other
6,5

 
Amino-naphthols and other amino-phenols, other than those containing more than one kind of oxygen function, their ethers and esters; salts thereof
 
 
2922 21 00
Aminohydroxynaphthalenesulphonic acids and their salts
6,5

2922 22 00
Anisidines, dianisidines, phenetidines, and their salts
6,5

2922 29 00
Other
6,5

 
Amino-aldehydes, amino-ketones and amino-quinones, other than those containing more than one kind of oxygen function; salts thereof
 
 
2922 31 00
Amfepramone (INN), methadone (INN) and normethadone (INN); salts thereof
Free

2922 39 00
Other
6,5

 
Amino-acids, other than those containing more than one kind of oxygen function, and their esters; salts thereof
 
 
2922 41 00
Lysine and its esters; salts thereof
6,3

2922 42 00
Glutamic acid and its salts
6,5

2922 43 00
Anthranilic acid and its salts
6,5

2922 44 00
Tilidine (INN) and its salts
Free

2922 49
Other
 
 
2922 49 10
Glycine
6,5

2922 49 20
ß-Alanine
Free

2922 49 95
Other
6,5

2922 50 00
Amino-alcohol-phenols, amino-acid-phenols and other amino-compounds with oxygen function
6,5

2923
Quaternary ammonium salts and hydroxides; lecithins and other phosphoaminolipids, whether or not chemically defined
 
 
2923 10 00
Choline and its salts
6,5

2923 20 00
Lecithins and other phosphoaminolipids
5,7

2923 90 00
Other
6,5

2924
Carboxyamide-function compounds; amide-function compounds of carbonic acid
 
 
 
Acyclic amides (including acyclic carbamates) and their derivatives; salts thereof
 
 
2924 11 00
Meprobamate (INN)
Free

2924 19 00
Other
6,5

 
Cyclic amides (including cyclic carbamates) and their derivatives; salts thereof
 
 
2924 21
Ureines and their derivatives; salts thereof
 
 
2924 21 10
Isoproturon (ISO)
6,5

2924 21 90
Other
6,5

2924 23 00
2-Acetamidobenzoic acid (N-acetylanthranilic acid) and its salts
6,5

2924 24 00
Ethinamate (INN)
Free

2924 29
Other
 
 
2924 29 10
Lidocaine (INN)
Free

2924 29 30
Paracetamol (INN)
6,5

2924 29 95
Other
6,5

2925
Carboxyimide-function compounds (including saccharin and its salts) and imine-function compounds
 
 
 
Imides and their derivatives; salts thereof
 
 
2925 11 00
Saccharin and its salts
6,5

2925 12 00
Glutethimide (INN)
Free

2925 19
Other
 
 
2925 19 10
3,3',4,4',5,5',6,6'-Octabromo-N,N'-ethylenediphthalimide
Free

2925 19 30
N,N'-ethylenebis(4,5-dibromohexahydro-3,6-methanophthalimide)
Free

2925 19 95
Other
6,5

2925 20 00
Imines and their derivatives; salts thereof
6,5

2926
Nitrile-function compounds
 
 
2926 10 00
Acrylonitrile
6,5

2926 20 00
1-Cyanoguanidine (dicyandiamide)
6,5

2926 30 00
Fenproporex (INN) and its salts; methadone (INN) intermediate (4-cyano-2-dimethylamino-4,4-diphenylbutane)
6,5

2926 90
Other
 
 
2926 90 20
Isophthalonitrile
6

2926 90 95
Other
6,5

2927 00 00
Diazo-, azo- or azoxy-compounds
6,5

2928 00
Organic derivatives of hydrazine or of hydroxylamine
 
 
2928 00 10
N,N-Bis(2-methoxyethyl)hydroxylamine
Free

2928 00 90
Other
6,5

2929
Compounds with other nitrogen function
 
 
2929 10
Isocyanates
 
 
2929 10 10
Methylphenylene diisocyanates (toluene diisocyanates)
6,5

2929 10 90
Other
6,5

2929 90 00
Other
6,5

X.ORGANO-INORGANIC COMPOUNDS, HETEROCYCLIC COMPOUNDS, NUCLEIC ACIDS AND THEIR SALTS, AND SULPHONAMIDES
2930
Organo-sulphur compounds
 
 
2930 10 00
Dithiocarbonates (xanthates)
6,5

2930 20 00
Thiocarbamates and dithiocarbamates
6,5

2930 30 00
Thiuram mono-, di- or tetrasulphides
6,5

2930 40
Methionine
 
 
2930 40 10
Methionine (INN)
Free

2930 40 90
Other
6,5

2930 90
Other
 
 
2930 90 13
Cysteine and cystine
6,5

2930 90 16
Derivatives of cysteine or cystine
6,5

2930 90 20
Thiodiglycol (INN) (2,2'-thiodiethanol)
6,5

2930 90 30
DL-2-hydroxy-4-(methylthio)butyric acid
Free

2930 90 40
2,2'-Thiodiethylbis[3-(3,5-di-tert-butyl-4-hydroxyphenyl)propionate]
Free

2930 90 50
Mixture of isomers consisting of 4-methyl-2,6-bis(methylthio)-m-phenylenediamine and 2-methyl-4,6-bis(methylthio)-m-phenylenediamine
Free

2930 90 70
Other
6,5

2931 00
Other organo-inorganic compounds
 
 
2931 00 10
Dimethyl methylphosphonate
6,5

2931 00 20
Methylphosphonoyl difluoride (methylphosphonic difluoride)
6,5

2931 00 30
Methylphosphonoyl dichloride (methylphosphonic dichloride)
6,5

2931 00 95
Other
6,5

2932
Heterocyclic compounds with oxygen hetero-atom(s) only
 
 
 
Compounds containing an unfused furan ring (whether or not hydrogenated) in the structure
 
 
2932 11 00
Tetrahydrofuran
6,5

2932 12 00
2-Furaldehyde (furfuraldehyde)
6,5

2932 13 00
Furfuryl alcohol and tetrahydrofurfuryl alcohol
6,5

2932 19 00
Other
6,5

 
Lactones
 
 
2932 21 00
Coumarin, methylcoumarins and ethylcoumarins
6,5

2932 29
Other lactones
 
 
2932 29 10
Phenolphthalein
Free

2932 29 20
1-Hydroxy-4-[1-(4-hydroxy-3-methoxycarbonyl-1-naphthyl)-3-oxo-1H,3H-benzo[de]isochromen-1-yl]-6-octadecyloxy-2-naphthoic acid
Free

2932 29 30
3'-Chloro-6'-cyclohexylaminospiro[isobenzofuran-1(3H),9'-xanthen]-3-one
Free

2932 29 40
6'-(N-Ethyl-p-toluidino)-2'-methylspiro[isobenzofuran-1(3H),9'-xanthen]-3-one
Free

2932 29 50
Methyl-6-docosyloxy-1-hydroxy-4-[1-(4-hydroxy-3-methyl-1-phenanthryl)-3-oxo-1H,3H-naphtho[1,8-cd]pyran-1-yl]naphthalene-2-carboxylate
Free

2932 29 60
gamma-Butyrolactone
6,5

2932 29 85
Other
6,5

 
Other
 
 
2932 91 00
Isosafrole
6,5

2932 92 00
1-(1,3-Benzodioxol-5-yl)propan-2-one
6,5

2932 93 00
Piperonal
6,5

2932 94 00
Safrole
6,5

2932 95 00
Tetrahydrocannabinols (all isomers)
6,5

2932 99
Other
 
 
2932 99 50
Epoxides with a four-membered ring
6,5

2932 99 70
Other cyclic acetals and internal hemiacetals, whether or not with other oxygen functions, and their halogenated, sulphonated, nitrated or nitrosated derivatives
6,5

2932 99 85
Other
6,5

2933
Heterocyclic compounds with nitrogen hetero-atom(s) only
 
 
 
Compounds containing an unfused pyrazole ring (whether or not hydrogenated) in the structure
 
 
2933 11
Phenazone (antipyrin) and its derivatives
 
 
2933 11 10
Propyphenazone (INN)
Free

2933 11 90
Other
6,5

2933 19
Other
 
 
2933 19 10
Phenylbutazone (INN)
Free

2933 19 90
Other
6,5

 
Compounds containing an unfused imidazole ring (whether or not hydrogenated) in the structure
 
 
2933 21 00
Hydantoin and its derivatives
6,5

2933 29
Other
 
 
2933 29 10
Naphazoline hydrochloride (INNM) and naphazoline nitrate (INNM); phentolamine (INN); tolazoline hydrochloride (INNM)
Free

2933 29 90
Other
6,5

 
Compounds containing an unfused pyridine ring (whether or not hydrogenated) in the structure
 
 
2933 31 00
Pyridine and its salts
5,3

2933 32 00
Piperidine and its salts
6,5

2933 33 00
Alfentanil (INN), anileridine (INN), bezitramide (INN), bromazepam (INN), difenoxin (INN), diphenoxylate (INN), dipipanone (INN), fentanyl (INN), ketobemidone (INN), methylphenidate (INN), pentazocine (INN), pethidine (INN), pethidine (INN) intermediate A, phencyclidine (INN) (PCP), phenoperidine (INN), pipradrol (INN), piritramide (INN), propiram (INN) and trimeperidine (INN); salts thereof
6,5

2933 39
Other
 
 
2933 39 10
Iproniazid (INN); ketobemidone hydrochloride (INNM); pyridostigmine bromide (INN)
Free

2933 39 20
2,3,5,6-Tetrachloropyridine
Free

2933 39 25
3,6-Dichloropyridine-2-carboxylic acid
Free

2933 39 35
2-Hydroxyethylammonium-3,6-dichloropyridine-2-carboxylate
Free

2933 39 40
2-Butoxyethyl(3,5,6-trichloro-2-pyridyloxy)acetate
Free

2933 39 45
3,5-Dichloro-2,4,6-trifluoropyridine
Free

2933 39 50
Fluroxypyr (ISO), methyl ester
4

2933 39 55
4-Methylpyridine
Free

2933 39 99
Other
6,5

 
Compounds containing in the structure a quinoline or isoquinoline ring-system (whether or not hydrogenated), not further fused
 
 
2933 41 00
Levorphanol (INN) and its salts
Free

2933 49
Other
 
 
2933 49 10
Halogen derivatives of quinoline; quinolinecarboxylic acid derivatives
5,5

2933 49 30
Dextromethorphan (INN) and its salts
Free

2933 49 90
Other
6,5

 
Compounds containing a pyrimidine ring (whether or not hydrogenated) or piperazine ring in the structure
 
 
2933 52 00
Malonylurea (barbituric acid) and its salts
6,5

2933 53
Allobarbital (INN), amobarbital (INN), barbital (INN), butalbital (INN), butobarbital, cyclobarbital (INN), methylphenobarbital (INN), pentobarbital (INN), phenobarbital (INN), secbutabarbital (INN), secobarbital (INN) and vinylbital (INN); salts thereof
 
 
2933 53 10
Phenobarbital (INN), barbital (INN), and their salts
Free

2933 53 90
Other
6,5

2933 54 00
Other derivatives of malonylurea (barbituric acid); salts thereof
6,5

2933 55 00
Loprazolam (INN), mecloqualone (INN), methaqualone (INN) and zipeprol (INN); salts thereof
Free

2933 59
Other
 
 
2933 59 10
Diazinon (ISO)
Free

2933 59 20
1,4-Diazabicyclo[2.2.2]octane (triethylenediamine)
Free

2933 59 95
Other
6,5

 
Compounds containing an unfused triazine ring (whether or not hydrogenated) in the structure
 
 
2933 61 00
Melamine
6,5

2933 69
Other
 
 
2933 69 10
Atrazine (ISO); propazine (ISO); simazine (ISO); hexahydro-1,3,5-trinitro-1,3,5-triazine (hexogen, trimethylenetrinitramine)
5,5

2933 69 20
Methenamine (INN) (hexamethylenetetramine)
Free

2933 69 30
2,6-Di-tert-butyl-4-[4,6-bis(octylthio)-1,3,5-triazin-2-ylamino]phenol
Free

2933 69 80
Other
6,5

 
Lactams
 
 
2933 71 00
6-Hexanelactam (epsilon-caprolactam)
6,5

2933 72 00
Clobazam (INN) and methyprylon (INN)
Free

2933 79 00
Other lactams
6,5

 
Other
 
 
2933 91
Alprazolam (INN), camazepam (INN), chlordiazepoxide (INN), clonazepam (INN), clorazepate, delorazepam (INN), diazepam (INN), estazolam (INN), ethyl loflazepate (INN), fludiazepam (INN), flunitrazepam (INN), flurazepam (INN), halazepam (INN), lorazepam (INN), lormetazepam (INN), mazindol (INN), medazepam (INN), midazolam (INN), nimetazepam (INN), nitrazepam (INN), nordazepam (INN), oxazepam (INN), pinazepam (INN), prazepam (INN), pyrovalerone (INN), temazepam (INN), tetrazepam (INN) and triazolam (INN); salts thereof
 
 
2933 91 10
Chlordiazepoxide (INN)
Free

2933 91 90
Other
6,5

2933 99
Other
 
 
2933 99 10
Benzimidazole-2-thiol (mercaptobenzimidazole)
6,5

2933 99 20
Indole,3-methylindole (skatole),6-allyl-6,7-dihydro-5H-dibenz[c,e]azepine (azapetine), phenindamine (INN) and their salts; imipramine hydrochloride (INNM)
5,5

2933 99 30
Monoazepines
6,5

2933 99 40
Diazepines
6,5

2933 99 50
2,4-Di-tert-butyl-6-(5-chlorobenzotriazol-2-yl)phenol
Free

2933 99 90
Other
6,5

2934
Nucleic acids and their salts, whether or not chemically defined; other heterocyclic compounds
 
 
2934 10 00
Compounds containing an unfused thiazole ring (whether or not hydrogenated) in the structure
6,5

2934 20
Compounds containing in the structure a benzothiazole ring-system (whether or not hydrogenated), not further fused
 
 
2934 20 20
Di(benzothiazol-2-yl)disulphide; benzothiazole-2-thiol (mercaptobenzothiazole) and its salts
6,5

2934 20 80
Other
6,5

2934 30
Compounds containing in the structure a phenothiazine ring-system (whether or not hydrogenated), not further fused
 
 
2934 30 10
Thiethylperazine (INN); thioridazine (INN) and its salts
Free

2934 30 90
Other
6,5

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

2934 99
Other
 
 
2934 99 10
Chlorprothixene (INN); thenalidine (INN) and its tartrates and maleates
Free

2934 99 20
Furazolidone (INN)
Free

2934 99 30
7-Aminocephalosporanic acid
Free

2934 99 40
Salts and esters of (6R,7R)-3-acetoxymethyl-7-[(R)-2-formyloxy-2-phenylacetamido]-8-oxo-5-thia-1-azabicyclo[4.2.0]oct-2-ene-2-carboxylic acid
Free

2934 99 50
1-[2-(1,3-Dioxan-2-yl)ethyl]-2-methylpyridinium bromide
Free

2934 99 90
Other
6,5

2935 00
Sulphonamides
 
 
2935 00 10
3-{1-[7-(Hexadecylsulphonylamino)-1H-indole-3-yl]-3-oxo-1H,3H-naphtho[1,8-cd]pyran-1-yl}-N,N-dimethyl-1H-indole-7-sulphonamide
Free

2935 00 20
Metosulam (ISO)
Free

2935 00 90
Other
6,5

XI.PROVITAMINS, VITAMINS AND HORMONES
2936
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
 
 
2936 10 00
Provitamins, unmixed
Free

 
Vitamins and their derivatives, unmixed
 
 
2936 21 00
Vitamins A and their derivatives
Free

2936 22 00
Vitamin B1 and its derivatives
Free

2936 23 00
Vitamin B2 and its derivatives
Free

2936 24 00
D- or DL-Pantothenic acid (vitamin B3 or vitamin B5) and its derivatives
Free

2936 25 00
Vitamin B6 and its derivatives
Free

2936 26 00
Vitamin B12 and its derivatives
Free

2936 27 00
Vitamin C and its derivatives
Free

2936 28 00
Vitamin E and its derivatives
Free

2936 29
Other vitamins and their derivatives
 
 
2936 29 10
Vitamin B9 and its derivatives
Free

2936 29 30
Vitamin H and its derivatives
Free

2936 29 90
Other
Free

2936 90
Other, including natural concentrates
 
 
 
Natural concentrates of vitamins
 
 
2936 90 11
Natural concentrates of vitamins A + D
Free

2936 90 19
Other
Free

2936 90 90
Intermixtures, whether or not in any solvent
Free

2937
Hormones, prostaglandins, thromboxanes and leukotrienes, natural or reproduced by synthesis; derivatives and structural analogues thereof, including chain modified polypeptides, used primarily as hormones
 
 
 
Polypeptide hormones, protein hormones and glycoprotein hormones, their derivatives and structural analogues
 
 
2937 11 00
Somatotropin, its derivatives and structural analogues
Free
g
2937 12 00
Insulin and its salts
Free
g
2937 19 00
Other
Free
g
 
Steroidal hormones, their derivatives and structural analogues
 
 
2937 21 00
Cortisone, hydrocortisone, prednisone (dehydrocortisone) and prednisolone (dehydrohydrocortisone)
Free
g
2937 22 00
Halogenated derivatives of corticosteroidal hormones
Free
g
2937 23 00
Oestrogens and progestogens
Free
g
2937 29 00
Other
Free
g
 
Catecholamine hormones, their derivatives and structural analogues
 
 
2937 31 00
Epinephrine
Free
g
2937 39 00
Other
Free
g
2937 40 00
Amino-acid derivatives
Free
g
2937 50 00
Prostaglandins, thromboxanes and leukotrienes, their derivatives and structural analogues
Free
g
2937 90 00
Other
Free
g
XII.GLYCOSIDES AND VEGETABLE ALKALOIDS, NATURAL OR REPRODUCED BY SYNTHESIS, AND THEIR SALTS, ETHERS, ESTERS AND OTHER DERIVATIVES
2938
Glycosides, natural or reproduced by synthesis, and their salts, ethers, esters and other derivatives
 
 
2938 10 00
Rutoside (rutin) and its derivatives
6,5

2938 90
Other
 
 
2938 90 10
Digitalis glycosides
6

2938 90 30
Glycyrrhizic acid and glycyrrhizates
5,7

2938 90 90
Other
6,5

2939
Vegetable alkaloids, natural or reproduced by synthesis, and their salts, ethers, esters and other derivatives
 
 
 
Alkaloids of opium and their derivatives; salts thereof
 
 
2939 11 00
Concentrates of poppy straw; buprenorphine (INN), codeine, dihydrocodeine (INN), ethylmorphine, etorphine (INN), heroin, hydrocodone (INN), hydromorphone (INN), morphine, nicomorphine (INN), oxycodone (INN), oxymorphone (INN), pholcodine (INN), thebacon (INN) and thebaine; salts thereof
Free

2939 19 00
Other
Free

 
Alkaloids of cinchona and their derivatives; salts thereof
 
 
2939 21 00
Quinine and its salts
Free

2939 29 00
Other
Free

2939 30 00
Caffeine and its salts
Free

 
Ephedrines and their salts
 
 
2939 41 00
Ephedrine and its salts
Free

2939 42 00
Pseudoephedrine (INN) and its salts
Free

2939 43 00
Cathine (INN) and its salts
Free

2939 49 00
Other
Free

 
Theophylline and aminophylline (theophylline-ethylenediamine) and their derivatives; salts thereof
 
 
2939 51 00
Fenetylline (INN) and its salts
Free

2939 59 00
Other
Free

 
Alkaloids of rye ergot and their derivatives; salts thereof
 
 
2939 61 00
Ergometrine (INN) and its salts
Free

2939 62 00
Ergotamine (INN) and its salts
Free

2939 63 00
Lysergic acid and its salts
Free

2939 69 00
Other
Free

 
Other
 
 
2939 91
Cocaine, ecgonine, levometamfetamine, metamfetamine (INN), metamfetamine racemate; salts, esters and other derivatives thereof
 
 
 
Cocaine and its salts
 
 
2939 91 11
Crude cocaine
Free
g
2939 91 19
Other
Free
g
2939 91 90
Other
Free

2939 99 00
Other
Free

XIII.OTHER ORGANIC COMPOUNDS
2940 00 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 2937, 2938 or 2939
6,5

2941
Antibiotics
 
 
2941 10
Penicillins and their derivatives with a penicillanic acid structure; salts thereof
 
 
2941 10 10
Amoxicillin (INN) and its salts
Free

2941 10 20
Ampicillin (INN), metampicillin (INN), pivampicillin (INN), and their salts
Free

2941 10 90
Other
Free

2941 20
Streptomycins and their derivatives; salts thereof
 
 
2941 20 30
Dihydrostreptomycin, its salts, esters and hydrates
5,3

2941 20 80
Other
Free

2941 30 00
Tetracyclines and their derivatives; salts thereof
Free

2941 40 00
Chloramphenicol and its derivatives; salts thereof
Free

2941 50 00
Erythromycin and its derivatives; salts thereof
Free

2941 90 00
Other
Free

2942 00 00
Other organic compounds
6,5

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 2520);

(c)

aqueous distillates or aqueous solutions of essential oils, suitable for medicinal uses (heading 3301);

(d)

preparations of headings 3303 to 3307, even if they have therapeutic or prophylactic properties;

(e)

soap or other products of heading 3401 containing added medicaments;

(f)

preparations with a basis of plaster for use in dentistry (heading 3407); or

(g)

blood albumin not prepared for therapeutic or prophylactic uses (heading 3502).

2.
For the purposes of heading 3002, 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 3003 and 3004 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

(3)

simple vegetable extracts of heading 1302, 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 3006 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 2937 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.
Additional note:

1.
Heading 3004 includes herbal medicinal preparations and preparations based on the following active substances: vitamins, minerals, essential amino-acids or fatty acids, in packings for retail sale. These preparations are classified in heading 3004 if they bear on the label, packaging or on the accompanying user directions the following statements of:
(a)

the specific diseases, ailments or their symptoms for which the product is to be used;

(b)

the concentration of active substance or substances contained therein;

(c)

dosage; and

(d)

mode of application.
This heading includes homeopathic medicinal preparations when they meet the above mentioned conditions of (a), (c) and (d).
In the case of preparations based on vitamins, minerals, essential amino-acids or fatty acids, the level of one of these substances per recommended daily dose indicated on the label must be significantly higher than the recommended daily allowance to maintain general health or well-being.
CN code
Description
Conventional rate of duty (%)
Supplementary unit
(1)
(2)
(3)
(4)
3001
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
 
 
3001 10 10
Powdered
Free

3001 10 90
Other
Free

3001 20
Extracts of glands or other organs or of their secretions
 
 
3001 20 10
Of human origin
Free

3001 20 90
Other
Free

3001 90
Other
 
 
3001 90 10
Of human origin
Free

 
Other
 
 
3001 90 91
Heparin and its salts
Free

3001 90 99
Other
Free

3002
Human blood; animal blood prepared for therapeutic, prophylactic or diagnostic uses; antisera and other blood fractions and modified immunological products, whether or not obtained by means of biotechnological processes; vaccines, toxins, cultures of micro-organisms (excluding yeasts) and similar products
 
 
3002 10
Antisera and other blood fractions and modified immunological products, whether or not obtained by means of biotechnological processes
 
 
3002 10 10
Antisera
Free

 
Other
 
 
3002 10 91
Haemoglobin, blood globulins and serum globulins
Free

 
Other
 
 
3002 10 95
Of human origin
Free

3002 10 99
Other
Free

3002 20 00
Vaccines for human medicine
Free

3002 30 00
Vaccines for veterinary medicine
Free

3002 90
Other
 
 
3002 90 10
Human blood
Free

3002 90 30
Animal blood prepared for therapeutic, prophylactic or diagnostic uses
Free

3002 90 50
Cultures of micro-organisms
Free

3002 90 90
Other
Free

3003
Medicaments (excluding goods of heading 3002, 3005 or 3006) 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 00
Containing penicillins or derivatives thereof, with a penicillanic acid structure, or streptomycins or their derivatives
Free

3003 20 00
Containing other antibiotics
Free

 
Containing hormones or other products of heading 2937 but not containing antibiotics
 
 
3003 31 00
Containing insulin
Free

3003 39 00
Other
Free

3003 40 00
Containing alkaloids or derivatives thereof but not containing hormones or other products of heading 2937 or antibiotics
Free

3003 90
Other
 
 
3003 90 10
Containing iodine or iodine compounds
Free

3003 90 90
Other
Free

3004
Medicaments (excluding goods of heading 3002, 3005 or 3006) consisting of mixed or unmixed products for therapeutic or prophylactic uses, put up in measured doses (including those 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
 
 
3004 10 10
Containing, as active substances, only penicillins or derivatives thereof with a penicillanic acid structure
Free

3004 10 90
Other
Free

3004 20
Containing other antibiotics
 
 
3004 20 10
Put up in forms or in packings of a kind sold by retail
Free

3004 20 90
Other
Free

 
Containing hormones or other products of heading 2937 but not containing antibiotics
 
 
3004 31
Containing insulin
 
 
3004 31 10
Put up in forms or in packings of a kind sold by retail
Free

3004 31 90
Other
Free

3004 32
Containing corticosteroid hormones, their derivatives and structural analogues
 
 
3004 32 10
Put up in forms or in packings of a kind sold by retail
Free

3004 32 90
Other
Free

3004 39
Other
 
 
3004 39 10
Put up in forms or in packings of a kind sold by retail
Free

3004 39 90
Other
Free

3004 40
Containing alkaloids or derivatives thereof but not containing hormones, other products of heading 2937 or antibiotics
 
 
3004 40 10
Put up in forms or in packings of a kind sold by retail
Free

3004 40 90
Other
Free

3004 50
Other medicaments containing vitamins or other products of heading 2936
 
 
3004 50 10
Put up in forms or in packings of a kind sold by retail
Free

3004 50 90
Other
Free

3004 90
Other
 
 
 
Put up in forms or in packings of a kind sold by retail
 
 
3004 90 11
Containing iodine or iodine compounds
Free

3004 90 19
Other
Free

 
Other
 
 
3004 90 91
Containing iodine or iodine compounds
Free

3004 90 99
Other
Free

3005
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 00
Adhesive dressings and other articles having an adhesive layer
Free

3005 90
Other
 
 
3005 90 10
Wadding and articles of wadding
Free

 
Other
 
 
 
Of textile materials
 
 
3005 90 31
Gauze and articles of gauze
Free

 
Other
 
 
3005 90 51
Of nonwoven fabrics
Free

3005 90 55
Other
Free

3005 90 99
Other
Free

3006
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
 
 
3006 10 10
Sterile surgical catgut
Free

3006 10 90
Other
Free

3006 20 00
Blood-grouping reagents
Free

3006 30 00
Opacifying preparations for X-ray examinations; diagnostic reagents designed to be administered to the patient
Free

3006 40 00
Dental cements and other dental fillings; bone reconstruction cements
Free

3006 50 00
First-aid boxes and kits
Free

3006 60
Chemical contraceptive preparations based on hormones, on other products of heading 2937 or on spermicides
 
 
 
Based on hormones or on other products of heading 2937
 
 
3006 60 11
Put up in forms or in packings of a kind sold by retail
Free

3006 60 19
Other
Free

3006 60 90
Based on spermicides
Free

3006 70 00
Gel preparations designed to be used in human or veterinary medicine as a lubricant for parts of the body for surgical operations or physical examinations or as a coupling agent between the body and medical instruments
6,5 (112)


3006 80 00
Waste pharmaceuticals
Free

CHAPTER 31
FERTILISERS
Notes

1.
This chapter does not cover:
(a)

animal blood of heading 0511;

(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 3824; optical elements of potassium chloride (heading 9001).

2.
Heading 3102 applies only to the following goods, provided that they are not put up in the forms or packages described in heading 3105:
(A)

goods which answer to one or other of the descriptions given below:
(1)

sodium nitrate, whether or not pure;

(2)

ammonium nitrate, whether or not pure;

(3)

double salts, whether or not pure, of ammonium sulphate and ammonium nitrate;

(4)

ammonium sulphate, whether or not pure;

(5)

double salts (whether or not pure) or mixtures of calcium nitrate and ammonium nitrate;

(6)

double salts (whether or not pure) or mixtures of calcium nitrate and magnesium nitrate;

(7)

calcium cyanamide, whether or not pure or treated with oil;

(8)

urea, whether or not pure;

(B)

fertilisers consisting of any of the goods described in (A) above mixed together;

(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 3103 applies only to the following goods, provided that they are not put up in the forms or packages described in heading 3105:
(A)

goods which answer to one or other of the descriptions given below:
(1)

basic slag;

(2)

natural phosphates of heading 2510, calcined or further heat-treated than for the removal of impurities;

(3)

superphosphates (single, double or triple);

(4)

calcium hydrogenorthophosphate 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 3104 applies only to the following goods, provided that they are not put up in the forms or packages described in heading 3105:
(A)

goods which answer to one or other of the descriptions given below:
(1)

crude natural potassium salts (for example, carnallite, kainite and sylvite);

(2)

potassium chloride, whether or not pure, except as provided in note 1(c) above;

(3)

potassium sulphate, whether or not pure;

(4)

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 hydrogenorthophosphate (diammonium phosphate), whether or not pure, and intermixtures thereof, are to be classified in heading 3105.
6.
For the purposes of heading 3105, 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.
CN code
Description
Conventional rate of duty (%)
Supplementary unit
(1)
(2)
(3)
(4)
3101 00 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
Free

3102
Mineral or chemical fertilisers, nitrogenous
 
 
3102 10
Urea, whether or not in aqueous solution
 
 
3102 10 10
Urea containing more than 45 % by weight of nitrogen on the dry anhydrous product
6,5
kg N
3102 10 90
Other
6,5
kg N
 
Ammonium sulphate; double salts and mixtures of ammonium sulphate and ammonium nitrate
 
 
3102 21 00
Ammonium sulphate
6,5
kg N
3102 29 00
Other
6,5
kg N
3102 30
Ammonium nitrate, whether or not in aqueous solution
 
 
3102 30 10
In aqueous solution
6,5
kg N
3102 30 90
Other
6,5
kg N
3102 40
Mixtures of ammonium nitrate with calcium carbonate or other inorganic non-fertilising substances
 
 
3102 40 10
With a nitrogen content not exceeding 28 % by weight
6,5
kg N
3102 40 90
With a nitrogen content exceeding 28 % by weight
6,5
kg N
3102 50
Sodium nitrate
 
 
3102 50 10
Natural sodium nitrate (113)
Free

3102 50 90
Other
6,5
kg N
3102 60 00
Double salts and mixtures of calcium nitrate and ammonium nitrate
6,5
kg N
3102 70 00
Calcium cyanamide
6,5
kg N
3102 80 00
Mixtures of urea and ammonium nitrate in aqueous or ammoniacal solution
6,5
kg N
3102 90 00
Other, including mixtures not specified in the foregoing subheadings
6,5
kg N
3103
Mineral or chemical fertilisers, phosphatic
 
 
3103 10
Superphosphates
 
 
3103 10 10
Containing more than 35 % by weight of diphosphorus pentaoxide
4,8
kg P2O5

3103 10 90
Other
4,8
kg P2O5

3103 20 00
Basic slag
Free
kg P2O5

3103 90 00
Other
Free
kg P2O5

3104
Mineral or chemical fertilisers, potassic
 
 
3104 10 00
Carnallite, sylvite and other crude natural potassium salts
Free
kg K2O
3104 20
Potassium chloride
 
 
3104 20 10
With a potassium content evaluated as K2O, by weight, not exceeding 40 % on the dry anhydrous product
Free
kg K2O
3104 20 50
With a potassium content evaluated as K2O, by weight, exceeding 40 % but not exceeding 62 % on the dry anhydrous product
Free
kg K2O
3104 20 90
With a potassium content evaluated as K2O, by weight, exceeding 62 % on the dry anhydrous product
Free
kg K2O
3104 30 00
Potassium sulphate
Free
kg K2O
3104 90 00
Other
Free
kg K2O
3105
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
 
 
3105 10 00
Goods of this chapter in tablets or similar forms or in packages of a gross weight not exceeding 10 kg
6,5

3105 20
Mineral or chemical fertilisers containing the three fertilising elements nitrogen, phosphorus and potassium
 
 
3105 20 10
With a nitrogen content exceeding 10 % by weight on the dry anhydrous product
6,5

3105 20 90
Other
6,5

3105 30 00
Diammonium hydrogenorthophosphate (diammonium phosphate)
6,5

3105 40 00
Ammonium dihydrogenorthophosphate (monoammonium phosphate) and mixtures thereof with diammonium hydrogenorthophosphate (diammonium phosphate)
6,5

 
Other mineral or chemical fertilisers containing the two fertilising elements nitrogen and phosphorus
 
 
3105 51 00
Containing nitrates and phosphates
6,5

3105 59 00
Other
6,5

3105 60
Mineral or chemical fertilisers containing the two fertilising elements phosphorus and potassium
 
 
3105 60 10
Potassic superphosphates
3,2

3105 60 90
Other
3,2

3105 90
Other
 
 
3105 90 10
Natural potassic sodium nitrate, consisting of a natural mixture of sodium nitrate and potassium nitrate (the proportion of potassium nitrate may be as high as 44 %), of a total nitrogen content not exceeding 16,3 % by weight on the dry anhydrous product (113)
Free

 
Other
 
 
3105 90 91
With a nitrogen content exceeding 10 % by weight on the dry anhydrous product
6,5

3105 90 99
Other
3,2

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 3203 or 3204, inorganic products of a kind used as luminophores (heading 3206), glass obtained from fused quartz or other fused silica in the forms provided for in heading 3207, and also dyes and other colouring matter put up in forms or packings for retail sale of heading 3212);

(b)

tannates or other tannin derivatives of products of headings 2936 to 2939, 2941 or 3501 to 3504; or

(c)

mastics of asphalt or other bituminous mastics (heading 2715).

2.
Heading 3204 includes mixtures of stabilised diazonium salts and couplers for the production of azo dyes.
3.
Headings 3203 to 3206 apply also to preparations based on colouring matter (including, in the case of heading 3206, colouring pigments of heading 2530 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 3212), or to other preparations of headings 3207, 3208, 3209, 3210, 3212, 3213 and 3215.
4.
Heading 3208 includes solutions (other than collodions) consisting of any of the products specified in headings 3901 to 3913 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 3212 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.

CN code
Description
Conventional rate of duty (%)
Supplementary unit
(1)
(2)
(3)
(4)
3201
Tanning extracts of vegetable origin; tannins and their salts, ethers, esters and other derivatives
 
 
3201 10 00
Quebracho extract
Free

3201 20 00
Wattle extract
6,5 (114)


3201 90
Other
 
 
3201 90 20
Sumach extract, vallonia extract, oak extract or chestnut extract
5,8

3201 90 90
Other
5,3 (115)


3202
Synthetic organic tanning substances; inorganic tanning substances; tanning preparations, whether or not containing natural tanning substances; enzymatic preparations for pre-tanning
 
 
3202 10 00
Synthetic organic tanning substances
5,3

3202 90 00
Other
5,3

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
 
 
3203 00 10
Colouring matter of vegetable origin and preparations based thereon
Free

3203 00 90
Colouring matter of animal origin and preparations based thereon
2,5

3204
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
 
 
 
Synthetic organic colouring matter and preparations based thereon as specified in note 3 to this chapter
 
 
3204 11 00
Disperse dyes and preparations based thereon
6,5

3204 12 00
Acid dyes, whether or not premetallised, and preparations based thereon; mordant dyes and preparations based thereon
6,5

3204 13 00
Basic dyes and preparations based thereon
6,5

3204 14 00
Direct dyes and preparations based thereon
6,5

3204 15 00
Vat dyes (including those usable in that state as pigments) and preparations based thereon
6,5

3204 16 00
Reactive dyes and preparations based thereon
6,5

3204 17 00
Pigments and preparations based thereon
6,5

3204 19 00
Other, including mixtures of colouring matter of two or more of the subheadings 3204 11 to 3204 19
6,5

3204 20 00
Synthetic organic products of a kind used as fluorescent brightening agents
6

3204 90 00
Other
6,5

3205 00 00
Colour lakes; preparations as specified in note 3 to this chapter based on colour lakes
6,5

3206
Other colouring matter; preparations as specified in note 3 to this chapter, other than those of heading 3203, 3204 or 3205; inorganic products of a kind used as luminophores, whether or not chemically defined
 
 
 
Pigments and preparations based on titanium dioxide
 
 
3206 11 00
Containing 80 % or more by weight of titanium dioxide calculated on the dry matter
6

3206 19 00
Other
6,5

3206 20 00
Pigments and preparations based on chromium compounds
6,5

3206 30 00
Pigments and preparations based on cadmium compounds
6,5

 
Other colouring matter and other preparations
 
 
3206 41 00
Ultramarine and preparations based thereon
6,5

3206 42 00
Lithopone and other pigments and preparations based on zinc sulphide
6,5

3206 43 00
Pigments and preparations based on hexacyanoferrates (ferrocyanides and ferricyanides)
6,5

3206 49
Other
 
 
3206 49 10
Magnetite
4,9 (116)


3206 49 90
Other
6,5

3206 50 00
Inorganic products of a kind used as luminophores
5,3

3207
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
 
 
3207 10 00
Prepared pigments, prepared opacifiers, prepared colours and similar preparations
6,5

3207 20
Vitrifiable enamels and glazes, engobes (slips) and similar preparations
 
 
3207 20 10
Engobes (slips)
5,3

3207 20 90
Other
6,3

3207 30 00
Liquid lustres and similar preparations
5,3

3207 40
Glass frit and other glass, in the form of powder, granules or flakes
 
 
3207 40 10
Glass of the variety known as ‘enamel’ glass
3,7

3207 40 20
Glass in the form of flakes of a length of 0,1 mm or more but not exceeding 3,5 mm and of a thickness of 2 micrometres or more but not exceeding 5 micrometres
Free

3207 40 30
Glass, in the form of powder or granules, containing by weight 99 % or more of silicon dioxide
Free

3207 40 80
Other
3,7

3208
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
 
 
3208 10
Based on polyesters
 
 
3208 10 10
Solutions as defined in note 4 to this chapter
6,5

3208 10 90
Other
6,5

3208 20
Based on acrylic or vinyl polymers
 
 
3208 20 10
Solutions as defined in note 4 to this chapter
6,5

3208 20 90
Other
6,5

3208 90
Other
 
 
 
Solutions as defined in note 4 to this chapter
 
 
3208 90 11
Polyurethane of 2,2′-(tert-butylimino)diethanol and 4,4′-methylenedicyclohexyl diisocyanate, in the form of a solution in N,N-dimethylacetamide, containing by weight 48 % or more of polymer
Free

3208 90 13
Copolymer of p-cresol and divinylbenzene, in the form of a solution in N,N-dimethylacetamide, containing by weight 48 % or more of polymer
Free

3208 90 19
Other
6,5

 
Other
 
 
3208 90 91
Based on synthetic polymers
6,5

3208 90 99
Based on chemically modified natural polymers
6,5

3209
Paints and varnishes (including enamels and lacquers) based on synthetic polymers or chemically modified natural polymers, dispersed or dissolved in an aqueous medium
 
 
3209 10 00
Based on acrylic or vinyl polymers
6,5

3209 90 00
Other
6,5

3210 00
Other paints and varnishes (including enamels, lacquers and distempers); prepared water pigments of a kind used for finishing leather
 
 
3210 00 10
Oil paints and varnishes (including enamels and lacquers)
6,5

3210 00 90
Other
6,5

3211 00 00
Prepared driers
6,5

3212
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
 
 
3212 10
Stamping foils
 
 
3212 10 10
With a basis of base metal
6,5

3212 10 90
Other
6,5

3212 90
Other
 
 
 
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)
 
 
3212 90 31
With a basis of aluminium powder
6,5

3212 90 38
Other
6,5

3212 90 90
Dyes and other colouring matter put up in forms or packings for retail sale
6,5

3213
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
 
 
3213 10 00
Colours in sets
6,5

3213 90 00
Other
6,5

3214
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
 
 
3214 10
Glaziers' putty, grafting putty, resin cements, caulking compounds and other mastics; painters' fillings
 
 
3214 10 10
Glaziers' putty, grafting putty, resin cements, caulking compounds and other mastics
5

3214 10 90
Painters' fillings
5

3214 90 00
Other
5

3215
Printing ink, writing or drawing ink and other inks, whether or not concentrated or solid
 
 
 
Printing ink
 
 
3215 11 00
Black
6,5

3215 19 00
Other
6,5

3215 90
Other
 
 
3215 90 10
Writing or drawing ink
6,5

3215 90 80
Other
6,5

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 1301 or 1302;

(b)

soap or other products of heading 3401; or

(c)

gum, wood or sulphate turpentine or other products of heading 3805.

2.
The expression ‘odoriferous substances’ in heading 3302 refers only to the substances of heading 3301, to odoriferous constituents isolated from those substances or to synthetic aromatics.
3.
Headings 3303 to 3307 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 3307 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.
CN code
Description
Conventional rate of duty (%)
Supplementary unit
(1)
(2)
(3)
(4)
3301
Essential oils (terpeneless or not), including concretes and absolutes; resinoids; extracted oleoresins; concentrates of essential oils in fats, in fixed oils, in waxes or the like, obtained by enfleurage or maceration; terpenic by-products of the deterpenation of essential oils; aqueous distillates and aqueous solutions of essential oils
 
 
 
Essential oils of citrus fruit
 
 
3301 11
Of bergamot
 
 
3301 11 10
Not deterpenated
7

3301 11 90
Deterpenated
4,4

3301 12
Of orange
 
 
3301 12 10
Not deterpenated
7

3301 12 90
Deterpenated
4,4

3301 13
Of lemon
 
 
3301 13 10
Not deterpenated
7

3301 13 90
Deterpenated
4,4

3301 14
Of lime
 
 
3301 14 10
Not deterpenated
7

3301 14 90
Deterpenated
4,4

3301 19
Other
 
 
3301 19 10
Not deterpenated
7

3301 19 90
Deterpenated
4,4

 
Essential oils other than those of citrus fruit
 
 
3301 21
Of geranium
 
 
3301 21 10
Not deterpenated
Free

3301 21 90
Deterpenated
2,3

3301 22
Of jasmin
 
 
3301 22 10
Not deterpenated
Free

3301 22 90
Deterpenated
2,3

3301 23
Of lavender or of lavandin
 
 
3301 23 10
Not deterpenated
Free

3301 23 90
Deterpenated
2,9

3301 24
Of peppermint (Mentha piperita)
 
 
3301 24 10
Not deterpenated
Free

3301 24 90
Deterpenated
2,9

3301 25
Of other mints
 
 
3301 25 10
Not deterpenated
Free

3301 25 90
Deterpenated
2,9

3301 26
Of vetiver
 
 
3301 26 10
Not deterpenated
Free

3301 26 90
Deterpenated
2,3

3301 29
Other
 
 
 
Of clove, niaouli and ylang-ylang
 
 
3301 29 11
Not deterpenated
Free

3301 29 31
Deterpenated
2,9 (117)


 
Other
 
 
3301 29 61
Not deterpenated
Free

3301 29 91
Deterpenated
2,9 (117)


3301 30 00
Resinoids
2

3301 90
Other
 
 
3301 90 10
Terpenic by-products of the deterpenation of essential oils
2,3

 
Extracted oleoresins
 
 
3301 90 21
Of liquorice and hops
3,2

3301 90 30
Other
Free

3301 90 90
Other
3

3302
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
 
 
3302 10
Of a kind used in the food or drink industries
 
 
 
Of a kind used in the drink industries
 
 
 
Preparations containing all flavouring agents characterising a beverage
 
 
3302 10 10
Of an actual alcoholic strength by volume exceeding 0,5 %
17,3 MIN 1 €/% vol/hl

 
Other
 
 
3302 10 21
Containing no milkfats, sucrose, isoglucose, glucose or starch or containing, by weight, less than 1,5 % milkfat, 5 % sucrose or isoglucose, 5 % glucose or starch
12,8

3302 10 29
Other
9 + EA (118)


3302 10 40
Other
Free

3302 10 90
Of a kind used in the food industries
Free

3302 90
Other
 
 
3302 90 10
Alcoholic solutions
Free

3302 90 90
Other
Free

3303 00
Perfumes and toilet waters
 
 
3303 00 10
Perfumes
Free

3303 00 90
Toilet waters
Free

3304
Beauty or make-up preparations and preparations for the care of the skin (other than medicaments), including sunscreen or suntan preparations; manicure or pedicure preparations
 
 
3304 10 00
Lip make-up preparations
Free

3304 20 00
Eye make-up preparations
Free

3304 30 00
Manicure or pedicure preparations
Free

 
Other
 
 
3304 91 00
Powders, whether or not compressed
Free

3304 99 00
Other
Free

3305
Preparations for use on the hair
 
 
3305 10 00
Shampoos
Free

3305 20 00
Preparations for permanent waving or straightening
Free

3305 30 00
Hair lacquers
Free

3305 90
Other
 
 
3305 90 10
Hair lotions
Free

3305 90 90
Other
Free

3306
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
 
 
3306 10 00
Dentifrices
Free

3306 20 00
Yarn used to clean between the teeth (dental floss)
4

3306 90 00
Other
Free

3307
Pre-shave, shaving or aftershave preparations, personal deodorants, bath preparations, depilatories and other perfumery, cosmetic or toilet preparations, not elsewhere specified or included; prepared room deodorisers, whether or not perfumed or having disinfectant properties
 
 
3307 10 00
Pre-shave, shaving or aftershave preparations
6,5

3307 20 00
Personal deodorants and antiperspirants
6,5

3307 30 00
Perfumed bath salts and other bath preparations
6,5

 
Preparations for perfuming or deodorising rooms, including odoriferous preparations used during religious rites
 
 
3307 41 00
‘Agarbatti’ and other odoriferous preparations which operate by burning
6,5

3307 49 00
Other
6,5

3307 90 00
Other
6,5

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 1517);

(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 3305, 3306 or 3307).

2.
For the purposes of heading 3401, the expression ‘soap’ applies only to soap soluble in water. Soap and the other products of heading 3401 may contain added substances (for example, disinfectants, abrasive powders, fillers or medicaments). Products containing abrasive powders remain classified in heading 3401 only if in the form of bars, cakes or moulded pieces or shapes. In other forms, they are to be classified in heading 3405 as ‘scouring powders and similar preparations’.
3.
For the purposes of heading 3402, ‘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 × 10- 2 N/m (45 dyn/cm) or less.

4.
In heading 3403, the expression ‘petroleum oils and oils obtained from bituminous minerals’ applies to the products defined in note 2 to Chapter 27.
5.
In heading 3404, 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 1516, 3402 or 3823, even if having a waxy character;

(b)

unmixed animal waxes or unmixed vegetable waxes, whether or not refined or coloured, of heading 1521;

(c)

mineral waxes or similar products of heading 2712, whether or not intermixed or merely coloured; or

(d)

waxes mixed with, dispersed in or dissolved in a liquid medium (headings 3405, 3809, etc.).

CN code
Description
Conventional rate of duty (%)
Supplementary unit
(1)
(2)
(3)
(4)
3401
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 containing soap; paper, wadding, felt and nonwovens, impregnated, coated or covered with soap or detergent
 
 
 
Soap and organic surface-active products and preparations, in the form of bars, cakes, moulded pieces or shapes, and paper, wadding, felt and nonwovens, impregnated, coated or covered with soap or detergent
 
 
3401 11 00
For toilet use (including medicated products)
Free

3401 19 00
Other
Free

3401 20
Soap in other forms
 
 
3401 20 10
Flakes, wafers, granules or powders
Free

3401 20 90
Other
Free

3401 30 00
Organic surface-active products and preparations for washing the skin, in the form of liquid or cream and put up for retail sale, whether or not containing soap
4

3402
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 3401
 
 
 
Organic surface-active agents, whether or not put up for retail sale
 
 
3402 11
Anionic
 
 
3402 11 10
Aqueous solution containing by weight 30 % or more but not more than 50 % of disodium alkyl [oxydi(benzenesulphonate)]
Free

3402 11 90
Other
4

3402 12 00
Cationic
4

3402 13 00
Non-ionic
4

3402 19 00
Other
4

3402 20
Preparations put up for retail sale
 
 
3402 20 20
Surface-active preparations
4

3402 20 90
Washing preparations and cleaning preparations
4

3402 90
Other
 
 
3402 90 10
Surface-active preparations
4

3402 90 90
Washing preparations and cleaning preparations
4

3403
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
 
 
 
Containing petroleum oils or oils obtained from bituminous minerals
 
 
3403 11 00
Preparations for the treatment of textile materials, leather, furskins or other materials
4,6

3403 19
Other
 
 
3403 19 10
Containing 70 % or more by weight of petroleum oils or of oils obtained from bituminous minerals but not as the basic constituent
6,5

 
Other
 
 
3403 19 91
Preparations for lubricating machines, appliances and vehicles
4,6

3403 19 99
Other
4,6

 
Other
 
 
3403 91 00
Preparations for the treatment of textile materials, leather, furskins or other materials
4,6

3403 99
Other
 
 
3403 99 10
Preparations for lubricating machines, appliances and vehicles
4,6

3403 99 90
Other
4,6

3404
Artificial waxes and prepared waxes
 
 
3404 10 00
Of chemically modified lignite
Free

3404 20 00
Of poly(oxyethylene) (polyethylene glycol)
Free

3404 90
Other
 
 
3404 90 10
Prepared waxes, including sealing waxes
Free

3404 90 90
Other
Free

3405
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 3404
 
 
3405 10 00
Polishes, creams and similar preparations, for footwear or leather
Free

3405 20 00
Polishes, creams and similar preparations, for the maintenance of wooden furniture, floors or other woodwork
Free

3405 30 00
Polishes and similar preparations for coachwork, other than metal polishes
Free

3405 40 00
Scouring pastes and powders and other scouring preparations
Free

3405 90
Other
 
 
3405 90 10
Metal polishes
Free

3405 90 90
Other
Free

3406 00
Candles, tapers and the like
 
 
 
Candles
 
 
3406 00 11
Plain, not perfumed
Free

3406 00 19
Other
Free

3406 00 90
Other
Free

3407 00 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)
Free

CHAPTER 35
ALBUMINOIDAL SUBSTANCES; MODIFIED STARCHES; GLUES; ENZYMES
Notes

1.
This chapter does not cover:
(a)

yeasts (heading 2102);

(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 3202);

(d)

enzymatic soaking or washing preparations and other products of Chapter 34;

(e)

hardened proteins (heading 3913); or

(f)

gelatin products of the printing industry (Chapter 49).

2.
For the purposes of heading 3505, 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 1702.
Additional note

1.
Heading 3504 includes concentrated milk proteins with a protein content of more than 85 % by weight, calculated on the dry matter.
CN code
Description
Conventional rate of duty (%)
Supplementary unit
(1)
(2)
(3)
(4)
3501
Casein, caseinates and other casein derivatives; casein glues
 
 
3501 10
Casein
 
 
3501 10 10
For the manufacture of regenerated textile fibres (119)
Free

3501 10 50
For industrial uses other than the manufacture of foodstuffs or fodder (119)
3,2

3501 10 90
Other
9

3501 90
Other
 
 
3501 90 10
Casein glues
8,3

3501 90 90
Other
6,4

3502
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
 
 
 
Egg albumin
 
 
3502 11
Dried
 
 
3502 11 10
Unfit, or to be rendered unfit, for human consumption (120)
Free

3502 11 90
Other
123,5 €/100 kg/net (121)


3502 19
Other
 
 
3502 19 10
Unfit, or to be rendered unfit, for human consumption (120)
Free

3502 19 90
Other
16,7 €/100 kg/net (121)


3502 20
Milk albumin, including concentrates of two or more whey proteins
 
 
3502 20 10
Unfit, or to be rendered unfit, for human consumption (120)
Free

 
Other
 
 
3502 20 91
Dried (for example, in sheets, scales, flakes, powder)
123,5 €/100 kg/net

3502 20 99
Other
16,7 €/100 kg/net

3502 90
Other
 
 
 
Albumins, other than egg albumin and milk albumin (lactalbumin)
 
 
3502 90 20
Unfit, or to be rendered unfit, for human consumption (120)
Free

3502 90 70
Other
6,4

3502 90 90
Albuminates and other albumin derivatives
7,7

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 3501
 
 
3503 00 10
Gelatin and derivatives thereof
7,7

3503 00 80
Other
7,7

3504 00 00
Peptones and their derivatives; other protein substances and their derivatives, not elsewhere specified or included; hide powder, whether or not chromed
3,4

3505
Dextrins and other modified starches (for example, pregelatinised or esterified starches); glues based on starches, or on dextrins or other modified starches
 
 
3505 10
Dextrins and other modified starches
 
 
3505 10 10
Dextrins
9 + 17,7 €/100 kg/net

 
Other modified starches
 
 
3505 10 50
Starches, esterified or etherified
7,7

3505 10 90
Other
9 + 17,7 €/100 kg/net

3505 20
Glues
 
 
3505 20 10
Containing, by weight, less than 25 % of starches or dextrins or other modified starches
8,3 + 4,5 €/100 kg/net MAX 11,5

3505 20 30
Containing, by weight, 25 % or more but less than 55 % of starches or dextrins or other modified starches
8,3 + 8,9 €/100 kg/net MAX 11,5

3505 20 50
Containing, by weight, 55 % or more but less than 80 % of starches or dextrins or other modified starches
8,3 + 14,2 €/100 kg/net MAX 11,5

3505 20 90
Containing, by weight, 80 % or more of starches or dextrins or other modified starches
8,3 + 17,7 €/100 kg/net MAX 11,5

3506
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
 
 
3506 10 00
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
6,5

 
Other
 
 
3506 91 00
Adhesives based on polymers of headings 3901 to 3913 or on rubber
6,5

3506 99 00
Other
6,5

3507
Enzymes; prepared enzymes not elsewhere specified or included
 
 
3507 10 00
Rennet and concentrates thereof
6,3

3507 90
Other
 
 
3507 90 10
Lipoprotein lipase
Free

3507 90 20
Aspergillus alkaline protease
Free

3507 90 90
Other
6,3

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 3606 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 cm3; and

(c)

resin torches, firelighters and the like.

CN code
Description
Conventional rate of duty (%)
Supplementary unit
(1)
(2)
(3)
(4)
3601 00 00
Propellent powders
5,7

3602 00 00
Prepared explosives, other than propellent powders
6,5

3603 00
Safety fuses; detonating fuses; percussion or detonating caps; igniters; electric detonators
 
 
3603 00 10
Safety fuses; detonating fuses
6

3603 00 90
Other
6,5

3604
Fireworks, signalling flares, rain rockets, fog signals and other pyrotechnic articles
 
 
3604 10 00
Fireworks
6,5

3604 90 00
Other
6,5

3605 00 00
Matches, other than pyrotechnic articles of heading 3604
6,5

3606
Ferro-cerium and other pyrophoric alloys in all forms; articles of combustible materials as specified in note 2 to this chapter
 
 
3606 10 00
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
6,5

3606 90
Other
 
 
3606 90 10
Ferro-cerium and other pyrophoric alloys in all forms
6

3606 90 90
Other
6,5

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.
Additional notes

1.
In the case of sound films imported in two bands (the band bearing only the images and the band used for recording the sound), each band is to be classified in its appropriate heading.
2.
The expression ‘newsreels’ (subheading 3706 90 51) shall be taken to apply to films of length of less than 330 m, and depicting current events of a political, sporting, military, scientific, literary, folkloric, touristic, society, etc., nature.
CN code
Description
Conventional rate of duty (%)
Supplementary unit
(1)
(2)
(3)
(4)
3701
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
 
 
3701 10 10
For medical, dental or veterinary use
6,5
m2

3701 10 90
Other
6,5
m2

3701 20 00
Instant print film
6,5
p/st
3701 30 00
Other plates and film, with any side exceeding 255 mm
6,5
m2

 
Other
 
 
3701 91 00
For colour photography (polychrome)
6,5

3701 99 00
Other
6,5

3702
Photographic film in rolls, sensitised, unexposed, of any material other than paper, paperboard or textiles; instant print film in rolls, sensitised, unexposed
 
 
3702 10 00
For X-ray
6,5
m2

3702 20 00
Instant print film
6,5
p/st
 
Other film, without perforations, of a width not exceeding 105 mm
 
 
3702 31
For colour photography (polychrome)
 
 
3702 31 10
Of a length not exceeding 30 m
6,5
p/st
 
Of a length exceeding 30 m
 
 
3702 31 91
– – – –  Colour negative film:


of a width of 75 mm or more but not exceeding 105 mm and



of a length of 100 m or more
for the manufacture of instant-picture film-packs (122)

Free
m
3702 31 99
Other
6,5
m
3702 32
Other, with silver halide emulsion
 
 
 
Of a width not exceeding 35 mm
 
 
3702 32 11
Microfilm; film for the graphic arts
6,5

3702 32 19
Other
5,3

 
Of a width exceeding 35 mm
 
 
3702 32 31
Microfilm
6,5

3702 32 51
Film for the graphic arts
6,5

3702 32 90
Other
6,5

3702 39 00
Other
6,5

 
Other film, without perforations, of a width exceeding 105 mm
 
 
3702 41 00
Of a width exceeding 610 mm and of a length exceeding 200 m, for colour photography (polychrome)
6,5
m2

3702 42 00
Of a width exceeding 610 mm and of a length exceeding 200 m, other than for colour photography
6,5
m2

3702 43 00
Of a width exceeding 610 mm and of a length not exceeding 200 m
6,5
m2

3702 44 00
Of a width exceeding 105 mm but not exceeding 610 mm
6,5
m2

 
Other film, for colour photography (polychrome)
 
 
3702 51 00
Of a width not exceeding 16 mm and of a length not exceeding 14 m
5,3
p/st
3702 52 00
Of a width not exceeding 16 mm and of a length exceeding 14 m
5,3

3702 53 00
Of a width exceeding 16 mm but not exceeding 35 mm and of a length not exceeding 30 m, for slides
5,3
p/st
3702 54
Of a width exceeding 16 mm but not exceeding 35 mm and of a length not exceeding 30 m, other than for slides
 
 
3702 54 10
Of a width exceeding 16 mm but not exceeding 24 mm
5
p/st
3702 54 90
Of a width exceeding 24 mm but not exceeding 35 mm
5
p/st
3702 55 00
Of a width exceeding 16 mm but not exceeding 35 mm and of a length exceeding 30 m
5,3
m
3702 56 00
Of a width exceeding 35 mm
6,5

 
Other
 
 
3702 91
Of a width not exceeding 16 mm
 
 
3702 91 20
Film for the graphic arts
6,5

3702 91 80
Other
5,3

3702 93
Of a width exceeding 16 mm but not exceeding 35 mm and of a length not exceeding 30 m
 
 
3702 93 10
Microfilm; film for the graphic arts
6,5

3702 93 90
Other
5,3
p/st
3702 94
Of a width exceeding 16 mm but not exceeding 35 mm and of a length exceeding 30 m
 
 
3702 94 10
Microfilm; film for the graphic arts
6,5

3702 94 90
Other
5,3
m
3702 95 00
Of a width exceeding 35 mm
6,5

3703
Photographic paper, paperboard and textiles, sensitised, unexposed
 
 
3703 10 00
In rolls of a width exceeding 610 mm
6,5

3703 20
Other, for colour photography (polychrome)
 
 
3703 20 10
For photographs obtained from reversal type film
6,5

3703 20 90
Other
6,5

3703 90
Other
 
 
3703 90 10
Sensitised with silver or platinum salts
6,5

3703 90 90
Other
6,5

3704 00
Photographic plates, film, paper, paperboard and textiles, exposed but not developed
 
 
3704 00 10
Plates and film
Free

3704 00 90
Other
6,5

3705
Photographic plates and film, exposed and developed, other than cinematographic film
 
 
3705 10 00
For offset reproduction
5,3

3705 20 00
Microfilms
3,2

3705 90 00
Other
5,3

3706
Cinematographic film, exposed and developed, whether or not incorporating soundtrack or consisting only of soundtrack
 
 
3706 10
Of a width of 35 mm or more
 
 
3706 10 10
Consisting only of soundtrack
Free
m
 
Other
 
 
3706 10 91
Negatives; intermediate positives
Free
m
3706 10 99
Other positives
6,5 (123)

m
3706 90
Other
 
 
3706 90 10
Consisting only of soundtrack
Free
m
 
Other
 
 
3706 90 31
Negatives; intermediate positives
Free
m
 
Other positives
 
 
3706 90 51
Newsreels
Free
m
 
Other, of a width of
 
 
3706 90 91
Less than 10 mm
Free
m
3706 90 99
10 mm or more
5,4 (124)

m
3707
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
 
 
3707 10 00
Sensitising emulsions
6

3707 90
Other
 
 
 
Developers and fixers
 
 
 
For colour photography (polychrome)
 
 
3707 90 11
For photographic film and plates
6

3707 90 19
Other
6

3707 90 30
Other
6

3707 90 90
Other
6

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 3801);

(2)

insecticides, rodenticides, fungicides, herbicides, anti-sprouting products and plant-growth regulators, disinfectants and similar products, put up as described in heading 3808;

(3)

products put up as charges for fire-extinguishers or put up in fire-extinguishing grenades (heading 3813);

(4)

certified reference materials 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 2106);

(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 2620);

(d)

medicaments (heading 3003 or 3004); 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 2620), spent catalysts of a kind used principally for the recovery of precious metal (heading 7112) 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 3822, the expression ‘certified reference materials’ means reference materials which are accompanied by a certificate which indicates the values of 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 3822 shall take precedence over any other heading in the nomenclature.

3.
Heading 3824 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 materials 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.

5.
For the purposes of heading 3825, ‘sewage sludge’ means sludge arising from urban effluent treatment plant and includes pre-treatment waste, scourings and unstabilised sludge. Stabilised sludge when suitable for use as fertiliser is excluded (Chapter 31).
6.
For the purposes of heading 3825, 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 or oils obtained from bituminous minerals (heading 2710).
Subheading note

1.
For the purposes of subheadings 3825 41 and 3825 49, ‘waste organic solvents’ are wastes containing mainly organic solvents, not fit for further use as presented as primary products, whether or not intended for recovery of the solvents.
CN code
Description
Conventional rate of duty (%)
Supplementary unit
(1)
(2)
(3)
(4)
3801
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
 
 
3801 10 00
Artificial graphite
3,6

3801 20
Colloidal or semi-colloidal graphite
 
 
3801 20 10
Colloidal graphite in suspension in oil; semi-colloidal graphite
6,5

3801 20 90
Other
4,1

3801 30 00
Carbonaceous pastes for electrodes and similar pastes for furnace linings
5,3

3801 90 00
Other
3,7

3802
Activated carbon; activated natural mineral products; animal black, including spent animal black
 
 
3802 10 00
Activated carbon
3,2

3802 90 00
Other
5,7

3803 00
Tall oil, whether or not refined
 
 
3803 00 10
Crude
Free

3803 00 90
Other
4,1

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 3803
 
 
3804 00 10
Concentrated sulphite lye
5

3804 00 90
Other
5

3805
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
 
 
3805 10
Gum, wood or sulphate turpentine oils
 
 
3805 10 10
Gum turpentine
4

3805 10 30
Wood turpentine
3,7

3805 10 90
Sulphate turpentine
3,2

3805 20 00
Pine oil
3,7

3805 90 00
Other
3,4

3806
Rosin and resin acids, and derivatives thereof; rosin spirit and rosin oils; run gums
 
 
3806 10
Rosin and resin acids
 
 
3806 10 10
Obtained from fresh oleoresins
5

3806 10 90
Other
5

3806 20 00
Salts of rosin, of resin acids or of derivatives of rosin or resin acids, other than salts of rosin adducts
4,2

3806 30 00
Ester gums
6,5

3806 90 00
Other
4,2

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
 
 
3807 00 10
Wood tar
2,1

3807 00 90
Other
4,6

3808
Insecticides, rodenticides, fungicides, herbicides, anti-sprouting products and plant-growth regulators, disinfectants and similar products, put up in forms or packings for retail sale or as preparations or articles (for example, sulphur-treated bands, wicks and candles, and fly-papers)
 
 
3808 10
Insecticides
 
 
3808 10 10
Based on pyrethroids
6

3808 10 20
Based on chlorinated hydrocarbons
6

3808 10 30
Based on carbamates
6

3808 10 40
Based on organophosphorus compounds
6

3808 10 90
Other
6

3808 20
Fungicides
 
 
 
Inorganic
 
 
3808 20 10
Preparations based on copper compounds
4,6

3808 20 15
Other
6

 
Other
 
 
3808 20 30
Based on dithiocarbamates
6

3808 20 40
Based on benzimidazoles
6

3808 20 50
Based on diazoles or triazoles
6

3808 20 60
Based on diazines or morpholines
6

3808 20 80
Other
6

3808 30
Herbicides, anti-sprouting products and plant-growth regulators
 
 
 
Herbicides
 
 
3808 30 11
Based on phenoxy-phytohormones
6

3808 30 13
Based on triazines
6

3808 30 15
Based on amides
6

3808 30 17
Based on carbamates
6

3808 30 21
Based on dinitroaniline derivatives
6

3808 30 23
Based on derivatives of urea, of uracil or of sulphonylurea
6

3808 30 27
Other
6

3808 30 30
Anti-sprouting products
6

3808 30 90
Plant-growth regulators
6,5

3808 40
Disinfectants
 
 
3808 40 10
Based on quaternary ammonium salts
6

3808 40 20
Based on halogenated compounds
6

3808 40 90
Other
6

3808 90
Other
 
 
3808 90 10
Rodenticides
6

3808 90 90
Other
6

3809
Finishing agents, dye carriers to accelerate the dyeing or fixing of dyestuffs and other products and preparations (for example, dressings and mordants), of a kind used in the textile, paper, leather or like industries, not elsewhere specified or included
 
 
3809 10
With a basis of amylaceous substances
 
 
3809 10 10
Containing by weight of such substances less than 55 %
8,3 + 8,9 €/100 kg/net MAX 12,8

3809 10 30
Containing by weight of such substances 55 % or more but less than 70 %
8,3 + 12,4 €/100 kg/net MAX 12,8

3809 10 50
Containing by weight of such substances 70 % or more but less than 83 %
8,3 + 15,1 €/100 kg/net MAX 12,8

3809 10 90
Containing by weight of such substances 83 % or more
8,3 + 17,7 €/100 kg/net MAX 12,8

 
Other
 
 
3809 91 00
Of a kind used in the textile or like industries
6,3

3809 92 00
Of a kind used in the paper or like industries
6,3

3809 93 00
Of a kind used in the leather or like industries
6,3

3810
Pickling preparations for metal surfaces; fluxes and other auxiliary preparations for soldering, brazing or welding; soldering, brazing or welding powders and pastes consisting of metal and other materials; preparations of a kind used as cores or coatings for welding electrodes or rods
 
 
3810 10 00
Pickling preparations for metal surfaces; soldering, brazing or welding powders and pastes consisting of metal and other materials
6,5

3810 90
Other
 
 
3810 90 10
Preparations of a kind used as cores or coatings for welding electrodes and rods
4,1

3810 90 90
Other
5

3811
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
 
 
 
Anti-knock preparations
 
 
3811 11
Based on lead compounds
 
 
3811 11 10
Based on tetraethyl-lead
6,5

3811 11 90
Other
5,8

3811 19 00
Other
5,8

 
Additives for lubricating oils
 
 
3811 21 00
Containing petroleum oils or oils obtained from bituminous minerals
5,3

3811 29 00
Other
5,8

3811 90 00
Other
5,8

3812
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
 
 
3812 10 00
Prepared rubber accelerators
6,3

3812 20
Compound plasticisers for rubber or plastics
 
 
3812 20 10
Reaction mixture containing benzyl 3-isobutyryloxy-1-isopropyl-2,2-dimethylpropyl phthalate and benzyl 3-isobutyryloxy-2,2,4-trimethylpentyl phthalate
Free

3812 20 90
Other
6,5

3812 30
Anti-oxidising preparations and other compound stabilisers for rubber or plastics
 
 
3812 30 20
Anti-oxidising preparations
6,5

3812 30 80
Other
6,5

3813 00 00
Preparations and charges for fire-extinguishers; charged fire-extinguishing grenades
6,5

3814 00
Organic composite solvents and thinners, not elsewhere specified or included; prepared paint or varnish removers
 
 
3814 00 10
Based on butyl acetate
6,5

3814 00 90
Other
6,5

3815
Reaction initiators, reaction accelerators and catalytic preparations, not elsewhere specified or included
 
 
 
Supported catalysts
 
 
3815 11 00
With nickel or nickel compounds as the active substance
6,5

3815 12 00
With precious metal or precious-metal compounds as the active substance
6,5

3815 19
Other
 
 
3815 19 10
– – –  Catalyst in the form of grains of which 90 % or more by weight have a particle-size not exceeding 10 micrometres, consisting of a mixture of oxides on a magnesium-silicate support, containing by weight:


20 % or more but not more than 35 % of copper and



2 % or more but not more than 3 % of bismuth,
and of an apparent specific gravity of 0,2 or more but not exceeding 1,0
Free

3815 19 90
Other
6,5

3815 90
Other
 
 
3815 90 10
Catalyst consisting of ethyltriphenylphosphonium acetate in the form of a solution in methanol
Free

3815 90 90
Other
6,5

3816 00 00
Refractory cements, mortars, concretes and similar compositions, other than products of heading 3801
2,7

3817 00
Mixed alkylbenzenes and mixed alkylnaphthalenes, other than those of heading 2707 or 2902
 
 
3817 00 50
Linear alkylbenzene
6,3

3817 00 80
Other
6,3

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
 
 
3818 00 10
Doped silicon
Free

3818 00 90
Other
Free

3819 00 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
6,5

3820 00 00
Anti-freezing preparations and prepared de-icing fluids
6,5

3821 00 00
Prepared culture media for development of micro-organisms
5

3822 00 00
Diagnostic or laboratory reagents on a backing, prepared diagnostic or laboratory reagents whether or not on a backing, other than those of heading 3002 or 3006; certified reference materials
Free

3823
Industrial monocarboxylic fatty acids; acid oils from refining; industrial fatty alcohols
 
 
 
Industrial monocarboxylic fatty acids; acid oils from refining
 
 
3823 11 00
Stearic acid
5,1

3823 12 00
Oleic acid
4,5

3823 13 00
Tall oil fatty acids
2,9

3823 19
Other
 
 
3823 19 10
Distilled fatty acids
2,9

3823 19 30
Fatty acid distillate
2,9

3823 19 90
Other
2,9

3823 70 00
Industrial fatty alcohols
3,8

3824
Prepared binders for foundry moulds or cores; chemical products and preparations of the chemical or allied industries (including those consisting of mixtures of natural products), not elsewhere specified or included
 
 
3824 10 00
Prepared binders for foundry moulds or cores
6,5

3824 20 00
Naphthenic acids, their water-insoluble salts and their esters
3,2

3824 30 00
Non-agglomerated metal carbides mixed together or with metallic binders
5,3

3824 40 00
Prepared additives for cements, mortars or concretes
6,5

3824 50
Non-refractory mortars and concretes
 
 
3824 50 10
Concrete ready to pour
6,5

3824 50 90
Other
6,5

3824 60
Sorbitol other than that of subheading 2905 44
 
 
 
In aqueous solution
 
 
3824 60 11
Containing 2 % or less by weight of D-mannitol, calculated on the D-glucitol content
7,7 + 16,1 €/100 kg/net

3824 60 19
Other
9,6 + 37,8 €/100 kg/net (125)


 
Other
 
 
3824 60 91
Containing 2 % or less by weight of D-mannitol, calculated on the D-glucitol content
7,7 + 23 €/100 kg/net

3824 60 99
Other
9,6 + 53,7 €/100 kg/net (125)


 
Mixtures containing perhalogenated derivatives of acyclic hydrocarbons containing two or more different halogens
 
 
3824 71 00
Containing acyclic hydrocarbons perhalogenated only with fluorine and chlorine
6,5

3824 79 00
Other
6,5

3824 90
Other
 
 
3824 90 10
Petroleum sulphonates, excluding petroleum sulphonates of alkali metals, of ammonium or of ethanolamines; thiophenated sulphonic acids of oils obtained from bituminous minerals, and their salts
5,7

3824 90 15
Ion-exchangers
6,5

3824 90 20
Getters for vacuum tubes
6

3824 90 25
Pyrolignites (for example, of calcium); crude calcium tartrate; crude calcium citrate
5,1

3824 90 35
Anti-rust preparations containing amines as active constituents
6,5

3824 90 40
Inorganic composite solvents and thinners for varnishes and similar products
6,5

 
Other
 
 
3824 90 45
Anti-scaling and similar compounds
6,5

3824 90 50
Preparations for electroplating
6,5

3824 90 55
Mixtures of mono-, di- and tri-, fatty acid esters of glycerol (emulsifiers for fats)
6,5

 
Products and preparations for pharmaceutical or surgical uses
 
 
3824 90 61
Intermediate products of the antibiotics manufacturing process obtained from the fermentation of Streptomyces tenebrarius, whether or not dried, for use in the manufacture of human medicaments of heading 3004 (126)
Free

3824 90 62
Intermediate products from the manufacture of monensin salts
Free

3824 90 64
Other
6,5

3824 90 65
Auxiliary products for foundries (other than those of subheading 3824 10 00)
6,5

3824 90 70
Fireproofing, waterproofing and similar protective preparations used in the building industry
6,5

 
Other
 
 
3824 90 75
Lithium niobate wafer, undoped
Free

3824 90 80
Mixture of amines derived from dimerised fatty acids, of an average molecular weight of 520 or more but not exceeding 550
Free

3824 90 85
3-(1-Ethyl-1-methylpropyl)isoxazol-5-ylamine, in the form of a solution in toluene
Free

3824 90 99
Other
6,5

3825
Residual products of the chemical or allied industries, not elsewhere specified or included; municipal waste; sewage sludge; other wastes specified in note 6 to this chapter
 
 
3825 10 00
Municipal waste
6,5

3825 20 00
Sewage sludge
6,5

3825 30 00
Clinical waste
6,5

 
Waste organic solvents
 
 
3825 41 00
Halogenated
6,5

3825 49 00
Other
6,5

3825 50 00
Wastes of metal pickling liquors, hydraulic fluids, brake fluids and anti-freeze fluids
6,5

 
Other wastes from chemical or allied industries
 
 
3825 61 00
Mainly containing organic constituents
6,5

3825 69 00
Other
6,5

3825 90
Other
 
 
3825 90 10
Alkaline iron oxide for the purification of gas
5

3825 90 90
Other
6,5

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 3918 or 3919, 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 3901 to 3914 which are or have been capable, either at the moment of polymerisation or at some subsequent stage, of being formed under external influence (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 2712 or 3404;

(b)

separate chemically defined organic compounds (Chapter 29);

(c)

heparin or its salts (heading 3001);

(d)

solutions (other than collodions) consisting of any of the products specified in headings 3901 to 3913 in volatile organic solvents when the weight of the solvent exceeds 50 % of the weight of the solution (heading 3208); stamping foils of heading 3212;

(e)

organic surface-active agents or preparations of heading 3402;

(f)

run gums or ester gums (heading 3806);

(g)

diagnostic or laboratory reagents on a backing of plastics (heading 3822);

(h)

synthetic rubber, as defined for the purposes of Chapter 40, or articles thereof;

(ij)

saddlery or harness (heading 4201) or trunks, suitcases, handbags or other containers of heading 4202;

(k)

plaits, wickerwork or other articles of Chapter 46;

(l)

wallcoverings of heading 4814;

(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 7117;

(p)

articles of Section XVI (machines and mechanical or electrical appliances);

(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 3901 to 3911 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 distils at 300 °C, after conversion to 1 013 mbar when a reduced-pressure distillation method is used (headings 3901 and 3902);

(b)

resins, not highly polymerised, of the coumarone-indene type (heading 3911);

(c)

other synthetic polymers with an average of at least five monomer units;

(d)

silicones (heading 3910);

(e)

resols (heading 3909) 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. 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 3901 to 3914, 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 3915 does not apply to waste, parings and scrap of a single thermoplastic material, transformed into primary forms (headings 3901 to 3914).
8.
For the purposes of heading 3917, the expression ‘tubes, pipes and hoses’ means hollow products, whether semi-manufactured 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 one-and-a-half 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 3918, the expression ‘wall or ceiling coverings of plastics’ applies to products in rolls, of a 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 3920 and 3921, 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 3925 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 litres;

(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 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

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.
Polymer blends are to be classified in the same subheading as polymers of the same monomer units in the same proportions.
2.
For the purposes of subheading 3920 43, the term ‘plasticisers’ includes secondary plasticisers.
Additional note

1.
Where the woven, knitted or crocheted fabrics, felt or nonwovens are present merely for reinforcing purposes, gloves, mittens or mitts impregnated, coated or covered with cellular plastics belong to Chapter 39, even if they are:


made up from woven, knitted or crocheted fabrics (other than those of heading 5903), felt or nonwovens impregnated, coated or covered with cellular plastics, or



made up from unimpregnated, uncoated or uncovered woven, knitted or crocheted fabrics, felt or nonwovens and subsequently impregnated, coated or covered with cellular plastics.
(Note 3(c) to Chapter 56 and note 2(a)(5) to Chapter 59).
CN code
Description
Conventional rate of duty (%)
Supplementary unit
(1)
(2)
(3)
(4)
I.PRIMARY FORMS
3901
Polymers of ethylene, in primary forms
 
 
3901 10
Polyethylene having a specific gravity of less than 0,94
 
 
3901 10 10
Linear polyethylene
6,5

3901 10 90
Other
6,5

3901 20
Polyethylene having a specific gravity of 0,94 or more
 
 
3901 20 10
– –  Polyethylene in one of the forms mentioned in note 6(b) to this chapter, of a specific gravity of 0,958 or more at 23 °C, containing:


50 mg/kg or less of aluminium,



2 mg/kg or less of calcium,



2 mg/kg or less of chromium,



2 mg/kg or less of iron,



2 mg/kg or less of nickel,



2 mg/kg or less of titanium and



8 mg/kg or less of vanadium,
for the manufacture of chlorosulphonated polyethylene (127)

Free

3901 20 90
Other
6,5

3901 30 00
Ethylene-vinyl acetate copolymers
6,5

3901 90
Other
 
 
3901 90 10
Ionomer resin consisting of a salt of a terpolymer of ethylene with isobutyl acrylate and methacrylic acid
Free

3901 90 20
A-B-A block copolymer of polystyrene, ethylene-butylene copolymer and polystyrene, containing by weight 35 % or less of styrene, in one of the forms mentioned in note 6(b) to this chapter
Free

3901 90 90
Other
6,5

3902
Polymers of propylene or of other olefins, in primary forms
 
 
3902 10 00
Polypropylene
6,5

3902 20 00
Polyisobutylene
6,5

3902 30 00
Propylene copolymers
6,5

3902 90
Other
 
 
3902 90 10
A-B-A block copolymer of polystyrene, ethylene-butylene copolymer and polystyrene, containing by weight 35 % or less of styrene, in one of the forms mentioned in note 6(b) to this chapter
Free

3902 90 20
Polybut-1-ene, a copolymer of but-1-ene with ethylene containing by weight 10 % or less of ethylene, or a blend of polybut-1-ene with polyethylene and/or polypropylene containing by weight 10 % or less of polyethylene and/or 25 % or less of polypropylene, in one of the forms mentioned in note 6(b) to this chapter
Free

3902 90 90
Other
6,5

3903
Polymers of styrene, in primary forms
 
 
 
Polystyrene
 
 
3903 11 00
Expansible
6,5

3903 19 00
Other
6,5

3903 20 00
Styrene-acrylonitrile (SAN) copolymers
6,5

3903 30 00
Acrylonitrile-butadiene-styrene (ABS) copolymers
6,5

3903 90
Other
 
 
3903 90 10
Copolymer, solely of styrene with allyl alcohol, of an acetyl value of 175 or more
Free

3903 90 20
Brominated polystyrene, containing by weight 58 % or more but not more than 71 % of bromine, in one of the forms mentioned in note 6(b) to this chapter
Free

3903 90 90
Other
6,5

3904
Polymers of vinyl chloride or of other halogenated olefins, in primary forms
 
 
3904 10 00
Poly(vinyl chloride), not mixed with any other substances
6,5

 
Other poly(vinyl chloride)
 
 
3904 21 00
Non-plasticised
6,5

3904 22 00
Plasticised
6,5

3904 30 00
Vinyl chloride-vinyl acetate copolymers
6,5

3904 40 00
Other vinyl chloride copolymers
6,5

3904 50
Vinylidene chloride polymers
 
 
3904 50 10
Copolymer of vinylidene chloride with acrylonitrile, in the form of expansible beads of a diameter of 4 micrometres or more but not more than 20 micrometres
Free

3904 50 90
Other
6,5

 
Fluoropolymers
 
 
3904 61 00
Polytetrafluoroethylene
6,5

3904 69
Other
 
 
3904 69 10
Poly(vinyl fluoride), in one of the forms mentioned in note 6(b) to this chapter
Free

3904 69 90
Other
6,5

3904 90 00
Other
6,5

3905
Polymers of vinyl acetate or of other vinyl esters, in primary forms; other vinyl polymers in primary forms
 
 
 
Poly(vinyl acetate)
 
 
3905 12 00
In aqueous dispersion
6,5

3905 19 00
Other
6,5

 
Vinyl acetate copolymers
 
 
3905 21 00
In aqueous dispersion
6,5

3905 29 00
Other
6,5

3905 30 00
Poly(vinyl alcohol), whether or not containing unhydrolysed acetate groups
6,5

 
Other
 
 
3905 91 00
Copolymers
6,5

3905 99
Other
 
 
3905 99 10
– – –  Poly(vinyl formal), in one of the forms mentioned in note 6(b) to this chapter, of a molecular weight of 10 000 or more but not exceeding 40 000 and containing by weight:


9,5 % or more but not more than 13 % of acetyl groups evaluated as vinyl acetate and



5 % or more but not more than 6,5 % of hydroxy groups evaluated as vinyl alcohol

Free

3905 99 90
Other
6,5

3906
Acrylic polymers in primary forms
 
 
3906 10 00
Poly(methyl methacrylate)
6,5

3906 90
Other
 
 
3906 90 10
Poly[N-(3-hydroxyimino-1,1-dimethylbutyl)acrylamide]
Free

3906 90 20
Copolymer of 2-diisopropylaminoethyl methacrylate with decyl methacrylate, in the form of a solution in N,N-dimethylacetamide, containing by weight 55 % or more of copolymer
Free

3906 90 30
Copolymer of acrylic acid with 2-ethylhexyl acrylate, containing by weight 10 % or more but not more than 11 % of 2-ethylhexyl acrylate
Free

3906 90 40
Copolymer of acrylonitrile with methyl acrylate, modified with polybutadiene-acrylonitrile (NBR)
Free

3906 90 50
Polymerisation product of acrylic acid with alkyl methacrylate and small quantities of other monomers, for use as a thickener in the manufacture of textile printing pastes (127)
Free

3906 90 60
Copolymer of methyl acrylate with ethylene and a monomer containing a non-terminal carboxy group as a substituent, containing by weight 50 % or more of methyl acrylate, whether or not compounded with silica
5

3906 90 90
Other
6,5

3907
Polyacetals, other polyethers and epoxide resins, in primary forms; polycarbonates, alkyd resins, polyallyl esters and other polyesters, in primary forms
 
 
3907 10 00
Polyacetals
6,5

3907 20
Other polyethers
 
 
 
Polyether alcohols
 
 
3907 20 11
Polyethylene glycols
6,5

 
Other
 
 
3907 20 21
With a hydroxyl number not exceeding 100
6,5

3907 20 29
Other
6,5

 
Other
 
 
3907 20 91
Copolymer of 1-chloro-2,3-epoxypropane with ethylene oxide
Free

3907 20 99
Other
6,5

3907 30 00
Epoxide resins
6,5

3907 40 00
Polycarbonates
6,5

3907 50 00
Alkyd resins
6,5

3907 60
Poly(ethylene terephthalate)
 
 
3907 60 20
Having a viscosity number of 78 ml/g or higher
6,5

3907 60 80
Other
6,5

 
Other polyesters
 
 
3907 91
Unsaturated
 
 
3907 91 10
Liquid
6,5

3907 91 90
Other
6,5

3907 99
Other
 
 
 
With a hydroxyl number not exceeding 100
 
 
3907 99 11
Poly(ethylene naphthalene-2,6-dicarboxylate)
Free

3907 99 19
Other
6,5

 
Other
 
 
3907 99 91
Poly(ethylene naphthalene-2,6-dicarboxylate)
Free

3907 99 99
Other
6,5

3908
Polyamides in primary forms
 
 
3908 10 00
Polyamide-6, -11, -12, -6,6, -6,9, -6,10 or -6,12
6,5

3908 90 00
Other
6,5

3909
Amino-resins, phenolic resins and polyurethanes, in primary forms
 
 
3909 10 00
Urea resins; thiourea resins
6,5

3909 20 00
Melamine resins
6,5

3909 30 00
Other amino-resins
6,5

3909 40 00
Phenolic resins
6,5

3909 50
Polyurethanes
 
 
3909 50 10
Polyurethane of 2,2'-(tert-butylimino)diethanol and 4,4'-methylenedicyclohexyl diisocyanate, in the form of a solution in N,N-dimethylacetamide, containing by weight 50 % or more of polymer
Free

3909 50 90
Other
6,5

3910 00 00
Silicones in primary forms
6,5

3911
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
 
 
3911 10 00
Petroleum resins, coumarone, indene or coumarone-indene resins and polyterpenes
6,5

3911 90
Other
 
 
 
Condensation or rearrangement polymerisation products whether or not chemically modified
 
 
3911 90 11
Poly(oxy-1,4-phenylenesulphonyl-1,4-phenyleneoxy-1,4-phenyleneisopropylidene-1,4-phenylene), in one of the forms mentioned in note 6(b) to this chapter
3,5

3911 90 13
Poly(thio-1,4-phenylene)
Free

3911 90 19
Other
6,5

 
Other
 
 
3911 90 91
Copolymer of p-cresol and divinylbenzene, in the form of a solution in N,N-dimethylacetamide containing by weight 50 % or more of polymer
Free

3911 90 93
Hydrogenated copolymers of vinyltoluene and α-methylstyrene
Free

3911 90 99
Other
6,5

3912
Cellulose and its chemical derivatives, not elsewhere specified or included, in primary forms
 
 
 
Cellulose acetates
 
 
3912 11 00
Non-plasticised
6,5

3912 12 00
Plasticised
6,5

3912 20
Cellulose nitrates (including collodions)
 
 
 
Non-plasticised
 
 
3912 20 11
Collodions and celloidin
6,5

3912 20 19
Other
6

3912 20 90
Plasticised
6,5

 
Cellulose ethers
 
 
3912 31 00
Carboxymethylcellulose and its salts
6,5

3912 39
Other
 
 
3912 39 10
Ethylcellulose
6,5

3912 39 20
Hydroxypropylcellulose
Free

3912 39 80
Other
6,5

3912 90
Other
 
 
3912 90 10
Cellulose esters
6,4

3912 90 90
Other
6,5

3913
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
 
 
3913 10 00
Alginic acid, its salts and esters
5

3913 90 00
Other
6,5

3914 00 00
Ion-exchangers based on polymers of headings 3901 to 3913, in primary forms
6,5

II.WASTE, PARINGS AND SCRAP; SEMI-MANUFACTURES; ARTICLES
3915
Waste, parings and scrap, of plastics
 
 
3915 10 00
Of polymers of ethylene
6,5

3915 20 00
Of polymers of styrene
6,5

3915 30 00
Of polymers of vinyl chloride
6,5

3915 90
Of other plastics
 
 
 
Of addition polymerisation products
 
 
3915 90 11
Of polymers of propylene
6,5

3915 90 18
Other
6,5

3915 90 90
Other
6,5

3916
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
 
 
3916 10 00
Of polymers of ethylene
6,5

3916 20
Of polymers of vinyl chloride
 
 
3916 20 10
Of poly(vinyl chloride)
6,5

3916 20 90
Other
6,5

3916 90
Of other plastics
 
 
 
Of condensation or rearrangement polymerisation products, whether or not chemically modified
 
 
3916 90 11
Of polyesters
6,5

3916 90 13
Of polyamides
6,5

3916 90 15
Of epoxide resins
6,5

3916 90 19
Other
6,5

 
Of addition polymerisation products
 
 
3916 90 51
Of polymers of propylene
6,5

3916 90 59
Other
6,5

3916 90 90
Other
6,5

3917
Tubes, pipes and hoses, and fittings therefor (for example, joints, elbows, flanges), of plastics
 
 
3917 10
Artificial guts (sausage casings) of hardened protein or of cellulosic materials
 
 
3917 10 10
Of hardened protein
5,3

3917 10 90
Of cellulosic materials
6,5

 
Tubes, pipes and hoses, rigid
 
 
3917 21
Of polymers of ethylene
 
 
3917 21 10
Seamless and of a length exceeding the maximum cross-sectional dimension, whether or not surface-worked, but not otherwise worked
6,5

3917 21 90
Other
6,5

3917 22
Of polymers of propylene
 
 
3917 22 10
Seamless and of a length exceeding the maximum cross-sectional dimension, whether or not surface-worked, but not otherwise worked
6,5

3917 22 90
Other
6,5

3917 23
Of polymers of vinyl chloride
 
 
3917 23 10
Seamless and of a length exceeding the maximum cross-sectional dimension, whether or not surface-worked, but not otherwise worked
6,5

3917 23 90
Other
6,5

3917 29
Of other plastics
 
 
 
Seamless and of a length exceeding the maximum cross-sectional dimension, whether or not surface-worked, but not otherwise worked
 
 
3917 29 12
Of condensation or rearrangement polymerisation products, whether or not chemically modified
6,5

3917 29 15
Of addition polymerisation products
6,5

3917 29 19
Other
6,5

3917 29 90
Other
6,5

 
Other tubes, pipes and hoses
 
 
3917 31 00
Flexible tubes, pipes and hoses, having a minimum burst pressure of 27,6 MPa
6,5

3917 32
Other, not reinforced or otherwise combined with other materials, without fittings
 
 
 
Seamless and of a length exceeding the maximum cross-sectional dimension, whether or not surface-worked, but not otherwise worked
 
 
3917 32 10
Of condensation or rearrangement polymerisation products, whether or not chemically modified
6,5

 
Of addition polymerisation products
 
 
3917 32 31
Of polymers of ethylene
6,5

3917 32 35
Of polymers of vinyl chloride
6,5

3917 32 39
Other
6,5

3917 32 51
Other
6,5

 
Other
 
 
3917 32 91
Artificial sausage casings
6,5

3917 32 99
Other
6,5

3917 33 00
Other, not reinforced or otherwise combined with other materials, with fittings
6,5

3917 39
Other
 
 
 
Seamless and of a length exceeding the maximum cross-sectional dimension, whether or not surface-worked, but not otherwise worked
 
 
3917 39 12
Of condensation or rearrangement polymerisation products, whether or not chemically modified
6,5

3917 39 15
Of addition polymerisation products
6,5

3917 39 19
Other
6,5

3917 39 90
Other
6,5

3917 40 00
Fittings
6,5

3918
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
 
 
3918 10
Of polymers of vinyl chloride
 
 
3918 10 10
Consisting of a support impregnated, coated or covered with poly(vinyl chloride)
6,5
m2

3918 10 90
Other
6,5
m2

3918 90 00
Of other plastics
6,5
m2

3919
Self-adhesive plates, sheets, film, foil, tape, strip and other flat shapes, of plastics, whether or not in rolls
 
 
3919 10
In rolls of a width not exceeding 20 cm
 
 
 
Strips, the coating of which consists of unvulcanised natural or synthetic rubber
 
 
3919 10 11
Of plasticised poly(vinyl chloride) or of polyethylene
6,3

3919 10 13
Of non-plasticised poly(vinyl chloride)
6,3

3919 10 15
Of polypropylene
6,3

3919 10 19
Other
6,3

 
Other
 
 
 
Of condensation or rearrangement polymerisation products, whether or not chemically modified
 
 
3919 10 31
Of polyesters
6,5

3919 10 38
Other
6,5

 
Of addition polymerisation products
 
 
3919 10 61
Of plasticised poly(vinyl chloride) or of polyethylene
6,5

3919 10 69
Other
6,5

3919 10 90
Other
6,5

3919 90
Other
 
 
3919 90 10
Further worked than surface-worked, or cut to shapes other than rectangular (including square)
6,5

 
Other
 
 
 
Of condensation or rearrangement polymerisation products, whether or not chemically modified
 
 
3919 90 31
Of polycarbonates, alkyd resins, polyallyl esters or other polyesters
6,5

3919 90 38
Other
6,5

 
Of addition polymerisation products
 
 
3919 90 61
Of plasticised poly(vinyl chloride) or of polyethylene
6,5

3919 90 69
Other
6,5

3919 90 90
Other
6,5

3920
Other plates, sheets, film, foil and strip, of plastics, non-cellular and not reinforced, laminated, supported or similarly combined with other materials
 
 
3920 10
Of polymers of ethylene
 
 
 
Of a thickness not exceeding 0,125 mm
 
 
 
Of polyethylene having a specific gravity of
 
 
 
Less than 0,94
 
 
3920 10 23
Polyethylene film, of a thickness of 20 micrometres or more but not exceeding 40 micrometres, for the production of photoresist film used in the manufacture of semiconductors or printed circuits (127)
Free

 
Other
 
 
 
Not printed
 
 
3920 10 24
Stretch film
6,5

3920 10 26
Other
6,5

3920 10 27
Printed
6,5

3920 10 28
0,94 or more
6,5

3920 10 40
Other
6,5

 
Of a thickness exceeding 0,125 mm
 
 
3920 10 81
Synthetic paper pulp, in the form of moist sheets made from unconnected finely branched polyethylene fibrils, whether or not blended with cellulose fibres in a quantity not exceeding 15 %, containing poly(vinyl alcohol) dissolved in water as the moistening agent
Free

3920 10 89
Other
6,5

3920 20
Of polymers of propylene
 
 
 
Of a thickness not exceeding 0,10 mm
 
 
3920 20 21
Biaxially oriented
6,5

3920 20 29
Other
6,5

 
Of a thickness exceeding 0,10 mm
 
 
 
Strip of a width exceeding 5 mm but not exceeding 20 mm of the kind used for packaging
 
 
3920 20 71
Decorative strip
6,5

3920 20 79
Other
6,5

3920 20 90
Other
6,5

3920 30 00
Of polymers of styrene
6,5

 
Of polymers of vinyl chloride
 
 
3920 43
Containing by weight not less than 6 % of plasticisers
 
 
3920 43 10
Of a thickness not exceeding 1 mm
6,5

3920 43 90
Of a thickness exceeding 1 mm
6,5

3920 49
Other
 
 
3920 49 10
Of a thickness not exceeding 1 mm
6,5

3920 49 90
Of a thickness exceeding 1 mm
6,5

 
Of acrylic polymers
 
 
3920 51 00
Of poly(methyl methacrylate)
6,5

3920 59
Other
 
 
3920 59 10
Copolymer of acrylic and methacrylic esters, in the form of film of a thickness not exceeding 150 micrometres
Free

3920 59 90
Other
6,5

 
Of polycarbonates, alkyd resins, polyallyl esters or other polyesters
 
 
3920 61 00
Of polycarbonates
6,5

3920 62
Of poly(ethylene terephthalate)
 
 
 
Of a thickness not exceeding 0,35 mm
 
 
3920 62 11
Poly(ethylene terephthalate) film, of a thickness of 72 micrometres or more but not exceeding 79 micrometres, for the manufacture of flexible magnetic disks (127)
Free

3920 62 13
Poly(ethylene terephthalate) film, of a thickness of 100 micrometres or more but not exceeding 150 micrometres, for the manufacture of photopolymer printing plates (127)
Free

3920 62 19
Other
6,5

3920 62 90
Of a thickness exceeding 0,35 mm
6,5

3920 63 00
Of unsaturated polyesters
6,5

3920 69 00
Of other polyesters
6,5

 
Of cellulose or its chemical derivatives
 
 
3920 71
Of regenerated cellulose
 
 
3920 71 10
Sheets, film or strip, coiled or not, of a thickness of less than 0,75 mm
6,5

3920 71 90
Other
6,5

3920 72 00
Of vulcanised fibre
5,7

3920 73
Of cellulose acetate
 
 
3920 73 10
Film in rolls or in strips, for cinematography or photography
6,3

3920 73 50
Sheets, film or strip, coiled or not, of a thickness of less than 0,75 mm
6,5

3920 73 90
Other
6,5

3920 79 00
Of other cellulose derivatives
6,5

 
Of other plastics
 
 
3920 91 00
Of poly(vinyl butyral)
6,5

3920 92 00
Of polyamides
6,5

3920 93 00
Of amino-resins
6,5

3920 94 00
Of phenolic resins
6,5

3920 99
Of other plastics
 
 
 
Of condensation or rearrangement polymerisation products, whether or not chemically modified
 
 
3920 99 21
Polyimide sheet and strip, uncoated, or coated or covered solely with plastic
Free

3920 99 28
Other
6,5

 
Of addition polymerisation products
 
 
3920 99 51
Poly(vinyl fluoride) sheet
Free

3920 99 53
Ion-exchange membranes of fluorinated plastic material, for use in chlor-alkali electrolytic cells (127)
Free

3920 99 55
Biaxially oriented poly(vinyl alcohol) film, containing by weight 97 % or more of poly(vinyl alcohol), uncoated, of a thickness not exceeding 1 mm
Free

3920 99 59
Other
6,5

3920 99 90
Other
6,5

3921
Other plates, sheets, film, foil and strip, of plastics
 
 
 
Cellular
 
 
3921 11 00
Of polymers of styrene
6,5

3921 12 00
Of polymers of vinyl chloride
6,5

3921 13
Of polyurethanes
 
 
3921 13 10
Flexible
6,5

3921 13 90
Other
6,5

3921 14 00
Of regenerated cellulose
6,5

3921 19 00
Of other plastics
6,5

3921 90
Other
 
 
 
Of condensation or rearrangement polymerisation products, whether or not chemically modified
 
 
 
Of polyesters
 
 
3921 90 11
Corrugated sheet and plates
6,5

3921 90 19
Other
6,5

3921 90 30
Of phenolic resins
6,5

 
Of amino-resins
 
 
 
Laminated
 
 
3921 90 41
High-pressure laminates with a decorative surface on one or both sides
6,5

3921 90 43
Other
6,5

3921 90 49
Other
6,5

3921 90 55
Other
6,5

3921 90 60
Of addition polymerisation products
6,5

3921 90 90
Other
6,5

3922
Baths, shower-baths, sinks, washbasins, bidets, lavatory pans, seats and covers, flushing cisterns and similar sanitary ware, of plastics
 
 
3922 10 00
Baths, shower-baths, sinks and washbasins
6,5

3922 20 00
Lavatory seats and covers
6,5

3922 90 00
Other
6,5

3923
Articles for the conveyance or packing of goods, of plastics; stoppers, lids, caps and other closures, of plastics
 
 
3923 10 00
Boxes, cases, crates and similar articles
6,5

 
Sacks and bags (including cones)
 
 
3923 21 00
Of polymers of ethylene
6,5

3923 29
Of other plastics
 
 
3923 29 10
Of poly(vinyl chloride)
6,5

3923 29 90
Other
6,5

3923 30
Carboys, bottles, flasks and similar articles
 
 
3923 30 10
Of a capacity not exceeding two litres
6,5
p/st
3923 30 90
Of a capacity exceeding two litres
6,5
p/st
3923 40
Spools, cops, bobbins and similar supports
 
 
3923 40 10
Spools, reels and similar supports for photographic and cinematographic film or for tapes, films and the like of headings 8523 and 8524
5,3

3923 40 90
Other
6,5

3923 50
Stoppers, lids, caps and other closures
 
 
3923 50 10
Caps and capsules for bottles
6,5

3923 50 90
Other
6,5

3923 90
Other
 
 
3923 90 10
Netting extruded in tubular form
6,5

3923 90 90
Other
6,5

3924
Tableware, kitchenware, other household articles and toilet articles, of plastics
 
 
3924 10 00
Tableware and kitchenware
6,5

3924 90
Other
 
 
 
Of regenerated cellulose
 
 
3924 90 11
Sponges
6,5

3924 90 19
Other
6,5

3924 90 90
Other
6,5

3925
Builders' ware of plastics, not elsewhere specified or included
 
 
3925 10 00
Reservoirs, tanks, vats and similar containers, of a capacity exceeding 300 litres
6,5

3925 20 00
Doors, windows and their frames and thresholds for doors
6,5
p/st (128)

3925 30 00
Shutters, blinds (including venetian blinds) and similar articles and parts thereof
6,5

3925 90
Other
 
 
3925 90 10
Fittings and mountings intended for permanent installation in or on doors, windows, staircases, walls or other parts of buildings
6,5

3925 90 20
Trunking, ducting and cable trays for electrical circuits
6,5

3925 90 80
Other
6,5

3926
Other articles of plastics and articles of other materials of headings 3901 to 3914
 
 
3926 10 00
Office or school supplies
6,5

3926 20 00
Articles of apparel and clothing accessories (including gloves, mittens and mitts)
6,5

3926 30 00
Fittings for furniture, coachwork or the like
6,5

3926 40 00
Statuettes and other ornamental articles
6,5

3926 90
Other
 
 
3926 90 50
Perforated buckets and similar articles used to filter water at the entrance to drains
6,5

 
Other
 
 
3926 90 91
Made from sheet
6,5

3926 90 98
Other
6,5 (129)


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 4011 to 4013).

3.
In headings 4001 to 4003 and 4005, 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 4002, the expression ‘synthetic rubber’ applies to:
(a)

unsaturated synthetic substances which can be irreversibly transformed by vulcanisation with sulphur into non-thermoplastic substances which, at a temperature between 18 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 abovementioned products comply with the requirements concerning vulcanisation, elongation and recovery in (a) above.

5.

(a)

Headings 4001 and 4002 do not apply to any rubber or mixture of rubbers which has been compounded, before or after coagulation, with:
(1)

vulcanising agents, accelerators, retarders or activators (other than those added for the preparation of pre-vulcanised rubber latex);

(2)

pigments or other colouring matter, other than those added solely for the purpose of identification;

(3)

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 4001 or 4002, as the case may be, provided that such rubber or mixture of rubbers retains its essential character as a raw material:
(1)

emulsifiers or anti-tack agents;

(2)

small amounts of breakdown products of emulsifiers;

(3)

very small amounts of the following: heat-sensitive agents (generally, for obtaining thermosensitive rubber latexes), cationic surface-active agents (generally, for obtaining electropositive 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 4004, 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 4008.
8.
Heading 4010 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 4001, 4002, 4003, 4005 and 4008, 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 4008, the expressions ‘rods’ and ‘profile shapes’ apply only to such products, whether or not cut to length or surface-worked but not otherwise worked.
Additional note

1.
Where the woven, knitted or crocheted fabrics, felt or nonwovens are present merely for reinforcing purposes, gloves, mittens or mitts impregnated, coated or covered with cellular rubber belong to Chapter 40, even if they are:


made up from woven, knitted or crocheted fabrics (other than those of heading 5906), felt or nonwovens impregnated, coated or covered with cellular rubber, or



made up from unimpregnated, uncoated or uncovered woven, knitted or crocheted fabrics, felt or nonwovens and subsequently impregnated, coated or covered with cellular rubber.
(Note 3(c) to Chapter 56 and note 4, last paragraph, to Chapter 59).
CN code
Description
Conventional rate of duty (%)
Supplementary unit
(1)
(2)
(3)
(4)
4001
Natural rubber, balata, gutta-percha, guayule, chicle and similar natural gums, in primary forms or in plates, sheets or strip
 
 
4001 10 00
Natural rubber latex, whether or not prevulcanised
Free

 
Natural rubber in other forms
 
 
4001 21 00
Smoked sheets
Free

4001 22 00
Technically specified natural rubber (TSNR)
Free

4001 29 00
Other
Free

4001 30 00
Balata, gutta-percha, guayule, chicle and similar natural gums
Free

4002
Synthetic rubber and factice derived from oils, in primary forms or in plates, sheets or strip; mixtures of any product of heading 4001 with any product of this heading, in primary forms or in plates, sheets or strip
 
 
 
Styrene-butadiene rubber (SBR); carboxylated styrene-butadiene rubber (XSBR)
 
 
4002 11 00
Latex
Free

4002 19
Other
 
 
4002 19 10
Styrene-butadiene rubber produced by emulsion polymerisation (E-SBR), in bales
Free

4002 19 20
Styrene-butadiene-styrene block copolymers produced by solution polymerisation (SBS, thermoplastic elastomers), in granules, crumbs or powders
Free

4002 19 30
Styrene-butadiene rubber produced by solution polymerisation (S-SBR) in bales
Free

4002 19 90
Other
Free

4002 20 00
Butadiene rubber (BR)
Free

 
Isobutene-isoprene (butyl) rubber (IIR); halo-isobutene-isoprene rubber (CIIR or BIIR)
 
 
4002 31 00
Isobutene-isoprene (butyl) rubber (IIR)
Free

4002 39 00
Other
Free

 
Chloroprene (chlorobutadiene) rubber (CR)
 
 
4002 41 00
Latex
Free

4002 49 00
Other
Free

 
Acrylonitrile-butadiene rubber (NBR)
 
 
4002 51 00
Latex
Free

4002 59 00
Other
Free

4002 60 00
Isoprene rubber (IR)
Free

4002 70 00
Ethylene-propylene-non-conjugated diene rubber (EPDM)
Free

4002 80 00
Mixtures of any product of heading 4001 with any product of this heading
Free

 
Other
 
 
4002 91 00
Latex
Free

4002 99
Other
 
 
4002 99 10
Products modified by the incorporation of plastics
2,9

4002 99 90
Other
Free

4003 00 00
Reclaimed rubber in primary forms or in plates, sheets or strip
Free

4004 00 00
Waste, parings and scrap of rubber (other than hard rubber) and powders and granules obtained therefrom
Free

4005
Compounded rubber, unvulcanised, in primary forms or in plates, sheets or strip
 
 
4005 10 00
Compounded with carbon black or silica
Free

4005 20 00
Solutions; dispersions other than those of subheading 4005 10
Free

 
Other
 
 
4005 91 00
Plates, sheets and strip
Free

4005 99 00
Other
Free

4006
Other forms (for example, rods, tubes and profile shapes) and articles (for example, discs and rings), of unvulcanised rubber
 
 
4006 10 00
‘Camel-back’ strips for retreading rubber tyres
Free

4006 90 00
Other
Free

4007 00 00
Vulcanised rubber thread and cord
3

4008
Plates, sheets, strip, rods and profile shapes, of vulcanised rubber other than hard rubber
 
 
 
Of cellular rubber
 
 
4008 11 00
Plates, sheets and strip
3

4008 19 00
Other
2,9

 
Of non-cellular rubber
 
 
4008 21
Plates, sheets and strip
 
 
4008 21 10
Floor coverings and mats
3
m2

4008 21 90
Other
3

4008 29 00
Other
2,9

4009
Tubes, pipes and hoses, of vulcanised rubber other than hard rubber, with or without their fittings (for example, joints, elbows, flanges)
 
 
 
Not reinforced or otherwise combined with other materials
 
 
4009 11 00
Without fittings
3

4009 12 00
With fittings
3

 
Reinforced or otherwise combined only with metal
 
 
4009 21 00
Without fittings
3

4009 22 00
With fittings
3

 
Reinforced or otherwise combined only with textile materials
 
 
4009 31 00
Without fittings
3

4009 32 00
With fittings
3

 
Reinforced or otherwise combined with other materials
 
 
4009 41 00
Without fittings
3

4009 42 00
With fittings
3

4010
Conveyor or transmission belts or belting, of vulcanised rubber
 
 
 
Conveyor belts or belting
 
 
4010 11 00
Reinforced only with metal
6,5

4010 12 00
Reinforced only with textile materials
6,5

4010 13 00
Reinforced only with plastics
6,5

4010 19 00
Other
6,5

 
Transmission belts or belting
 
 
4010 31 00
Endless transmission belts of trapezoidal cross-section (V-belts), V-ribbed, of an outside circumference exceeding 60 cm but not exceeding 180 cm
6,5

4010 32 00
Endless transmission belts of trapezoidal cross-section (V-belts), other than V-ribbed, of an outside circumference exceeding 60 cm but not exceeding 180 cm
6,5

4010 33 00
Endless transmission belts of trapezoidal cross-section (V-belts), V-ribbed, of an outside circumference exceeding 180 cm but not exceeding 240 cm
6,5

4010 34 00
Endless transmission belts of trapezoidal cross-section (V-belts), other than V-ribbed, of an outside circumference exceeding 180 cm but not exceeding 240 cm
6,5

4010 35 00
Endless synchronous belts, of an outside circumference exceeding 60 cm but not exceeding 150 cm
6,5

4010 36 00
Endless synchronous belts, of an outside circumference exceeding 150 cm but not exceeding 198 cm
6,5

4010 39 00
Other
6,5

4011
New pneumatic tyres, of rubber
 
 
4011 10 00
Of a kind used on motor cars (including station wagons and racing cars)
4,5
p/st
4011 20
Of a kind used on buses or lorries
 
 
4011 20 10
With a load index not exceeding 121
4,5
p/st
4011 20 90
With a load index exceeding 121
4,5
p/st
4011 30 00
Of a kind used on aircraft
4,5
p/st
4011 40
Of a kind used on motorcycles
 
 
4011 40 20
For rims with a diameter not exceeding 33 cm
4,5
p/st
4011 40 80
Other
4,5
p/st
4011 50 00
Of a kind used on bicycles
4
p/st
 
Other, having a ‘herring-bone’ or similar tread
 
 
4011 61 00
Of a kind used on agricultural or forestry vehicles and machines
4
p/st
4011 62 00
Of a kind used on construction or industrial handling vehicles and machines and having a rim size not exceeding 61 cm
4
p/st
4011 63 00
Of a kind used on construction or industrial handling vehicles and machines and having a rim size exceeding 61 cm
4
p/st
4011 69 00
Other
4
p/st
 
Other
 
 
4011 92 00
Of a kind used on agricultural or forestry vehicles and machines
4
p/st
4011 93 00
Of a kind used on construction or industrial handling vehicles and machines and having a rim size not exceeding 61 cm
4
p/st
4011 94 00
Of a kind used on construction or industrial handling vehicles and machines and having a rim size exceeding 61 cm
4
p/st
4011 99 00
Other
4
p/st
4012
Retreaded or used pneumatic tyres of rubber; solid or cushion tyres, tyre treads and tyre flaps, of rubber
 
 
 
Retreaded tyres
 
 
4012 11 00
Of a kind used on motor cars (including station wagons and racing cars)
4,5
p/st
4012 12 00
Of a kind used on buses or lorries
4,5
p/st
4012 13 00
Of a kind used on aircraft
4,5
p/st
4012 19 00
Other
4,5
p/st
4012 20 00
Used pneumatic tyres
4,5
p/st
4012 90
Other
 
 
4012 90 20
Solid or cushion tyres
2,5

4012 90 30
Tyre treads
2,5

4012 90 90
Tyre flaps
4

4013
Inner tubes, of rubber
 
 
4013 10
Of a kind used on motor cars (including station wagons and racing cars), buses or lorries
 
 
4013 10 10
Of the kind used on motor cars (including station wagons and racing cars)
4
p/st
4013 10 90
Of the kind used on buses or lorries
4
p/st
4013 20 00
Of a kind used on bicycles
4
p/st
4013 90 00
Other
4
p/st
4014
Hygienic or pharmaceutical articles (including teats), of vulcanised rubber other than hard rubber, with or without fittings of hard rubber
 
 
4014 10 00
Sheath contraceptives
Free

4014 90
Other
 
 
4014 90 10
Teats, nipple shields, and similar articles for babies
Free

4014 90 90
Other
Free

4015
Articles of apparel and clothing accessories (including gloves, mittens and mitts), for all purposes, of vulcanised rubber other than hard rubber
 
 
 
Gloves, mittens and mitts
 
 
4015 11 00
Surgical
2
pa
4015 19
Other
 
 
4015 19 10
Household gloves
2,7
pa
4015 19 90
Other
2,7
pa
4015 90 00
Other
5

4016
Other articles of vulcanised rubber other than hard rubber
 
 
4016 10 00
Of cellular rubber
3,5

 
Other
 
 
4016 91 00
Floor coverings and mats
2,5

4016 92 00
Erasers
2,5

4016 93 00
Gaskets, washers and other seals
2,5

4016 94 00
Boat or dock fenders, whether or not inflatable
2,5

4016 95 00
Other inflatable articles
2,5

4016 99
Other
 
 
4016 99 20
Expander sleeves
2,5

 
Other
 
 
 
For motor vehicles of headings 8701 to 8705
 
 
4016 99 52
Rubber-to-metal bonded parts
2,5

4016 99 58
Other
2,5

 
Other
 
 
4016 99 91
Rubber-to-metal bonded parts
2,5

4016 99 99
Other
2,5

4017 00
Hard rubber (for example, ebonite) in all forms, including waste and scrap; articles of hard rubber
 
 
4017 00 10
Hard rubber (for example, ebonite) in all forms, including waste and scrap
Free

4017 00 90
Articles of hard rubber
Free

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 SILKWORM 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 0511);

(b)

birdskins or parts of birdskins, with their feathers or down, of heading 0505 or 6701; 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 4104 to 4106 do not cover hides and skins which have undergone a tanning (including pre-tanning) process which is reversible (headings 4101 to 4103, as the case may be).

(B)

For the purposes of headings 4104 to 4106, the term ‘crust’ includes hides and skins that have been retanned, coloured or fat-liquored (stuffed) prior to drying.

3.
Throughout the nomenclature, the expression ‘composition leather’ means only substances of the kind referred to in heading 4115.
CN code
Description
Conventional rate of duty (%)
Supplementary unit
(1)
(2)
(3)
(4)
4101
Raw hides and skins of bovine (including buffalo) or equine animals (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment-dressed or further prepared), whether or not dehaired or split
 
 
4101 20
Whole hides and skins, of a weight per skin not exceeding 8 kg when simply dried, 10 kg when dry-salted, or 16 kg when fresh, wet-salted or otherwise preserved
 
 
4101 20 10
Fresh
Free
p/st
4101 20 30
Wet-salted
Free
p/st
4101 20 50
Dried or dry-salted
Free
p/st
4101 20 90
Other
Free
p/st
4101 50
Whole hides and skins, of a weight exceeding 16 kg
 
 
4101 50 10
Fresh
Free
p/st
4101 50 30
Wet-salted
Free
p/st
4101 50 50
Dried or dry-salted
Free
p/st
4101 50 90
Other
Free
p/st
4101 90 00
Other, including butts, bends and bellies
Free

4102
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
 
 
4102 10
With wool on
 
 
4102 10 10
Of lambs
Free
p/st
4102 10 90
Other
Free
p/st
 
Without wool on
 
 
4102 21 00
Pickled
Free
p/st
4102 29 00
Other
Free
p/st
4103
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
 
 
4103 10
Of goats or kids
 
 
4103 10 20
Fresh
Free
p/st
4103 10 50
Salted or dried
Free
p/st
4103 10 90
Other
Free
p/st
4103 20 00
Of reptiles
Free

4103 30 00
Of swine
Free

4103 90 00
Other
Free

4104
Tanned or crust hides and skins of bovine (including buffalo) or equine animals, without hair on, whether or not split, but not further prepared
 
 
 
In the wet state (including wet-blue)
 
 
4104 11
Full grains, unsplit; grain splits
 
 
4104 11 10
Whole bovine (including buffalo) hides and skins, of a unit surface area not exceeding 28 square feet (2,6 m2)
Free
p/st
 
Other
 
 
 
Of bovine (including buffalo) animals
 
 
4104 11 51
Whole hides and skins, of a unit surface area exceeding 28 square feet (2,6 m2)
Free
p/st
4104 11 59
Other
Free
p/st
4104 11 90
Other
5,5
p/st
4104 19
Other
 
 
4104 19 10
Whole bovine (including buffalo) hides and skins, of a unit surface area not exceeding 28 square feet (2,6 m2)
Free
p/st
 
Other
 
 
 
Of bovine (including buffalo) animals
 
 
4104 19 51
Whole hides and skins, of a unit surface area exceeding 28 square feet (2,6 m2)
Free
p/st
4104 19 59
Other
Free
p/st
4104 19 90
Other
5,5
p/st
 
In the dry state (crust)
 
 
4104 41
Full grains, unsplit; grain splits
 
 
 
Whole bovine (including buffalo) hides and skins, of a unit surface area not exceeding 28 square feet (2,6 m2)
 
 
4104 41 11
East India kip, whole, whether or not the heads and legs have been removed, each of a net weight of not more than 4,5 kg, not further prepared than vegetable tanned, whether or not having undergone certain treatments, but obviously unsuitable for immediate use for the manufacture of leather articles
Free
p/st
4104 41 19
Other
6,5
p/st
 
Other
 
 
 
Of bovine (including buffalo) animals
 
 
4104 41 51
Whole hides and skins, of a unit surface area exceeding 28 square feet (2,6 m2)
6,5
p/st
4104 41 59
Other
6,5
p/st
4104 41 90
Other
5,5
p/st
4104 49
Other
 
 
 
Whole bovine (including buffalo) hides and skins, of a unit surface area not exceeding 28 square feet (2,6 m2)
 
 
4104 49 11
East India kip, whole, whether or not the heads and legs have been removed, each of a net weight of not more than 4,5 kg, not further prepared than vegetable tanned, whether or not having undergone certain treatments, but obviously unsuitable for immediate use for the manufacture of leather articles
Free
p/st
4104 49 19
Other
6,5
p/st
 
Other
 
 
 
Of bovine (including buffalo) animals
 
 
4104 49 51
Whole hides and skins, of a unit surface area exceeding 28 square feet (2,6 m2)
6,5
p/st
4104 49 59
Other
6,5
p/st
4104 49 90
Other
5,5
p/st
4105
Tanned or crust skins of sheep or lambs, without wool on, whether or not split, but not further prepared
 
 
4105 10
In the wet state (including wet-blue)
 
 
4105 10 10
Not split
2

4105 10 90
Split
2

4105 30
In the dry state (crust)
 
 
4105 30 10
Vegetable pre-tanned Indian hair sheep, whether or not having undergone certain treatments, but obviously unsuitable for immediate use for the manufacture of leather articles
Free
p/st
 
Other
 
 
4105 30 91
Not split
2
p/st
4105 30 99
Split
2
p/st
4106
Tanned or crust hides and skins of other animals, without wool or hair on, whether or not split, but not further prepared
 
 
 
Of goats or kids
 
 
4106 21
In the wet state (including wet-blue)
 
 
4106 21 10
Not split
2

4106 21 90
Split
2

4106 22
In the dry state (crust)
 
 
4106 22 10
Vegetable pre-tanned Indian goat or kid, whether or not having undergone certain treatments, but obviously unsuitable for immediate use for the manufacture of leather articles
Free
p/st
4106 22 90
Other
2
p/st
 
Of swine
 
 
4106 31
In the wet state (including wet-blue)
 
 
4106 31 10
Not split
2

4106 31 90
Split
2

4106 32
In the dry state (crust)
 
 
4106 32 10
Not split
2
p/st
4106 32 90
Split
2
p/st
4106 40
Of reptiles
 
 
4106 40 10
Vegetable pre-tanned
Free
p/st
4106 40 90
Other
2
p/st
 
Other
 
 
4106 91 00
In the wet state (including wet-blue)
2

4106 92 00
In the dry state (crust)
2
p/st
4107
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 4114
 
 
 
Whole hides and skins
 
 
4107 11
Full grains, unsplit
 
 
 
Bovine (including buffalo) leather, of a unit surface area not exceeding 28 square feet (2,6 m2)
 
 
4107 11 11
Boxcalf
6,5
m2

4107 11 19
Other
6,5
m2

4107 11 90
Other
6,5
m2

4107 12
Grain splits
 
 
 
Bovine (including buffalo) leather, of a unit surface area not exceeding 28 square feet (2,6 m2)
 
 
4107 12 11
Boxcalf
6,5
m2

4107 12 19
Other
6,5
m2

 
Other
 
 
4107 12 91
Bovine (including buffalo) leather
5,5
m2

4107 12 99
Equine leather
6,5
m2

4107 19
Other
 
 
4107 19 10
Bovine (including buffalo) leather, of a unit surface area not exceeding 28 square feet (2,6 m2)
6,5
m2

4107 19 90
Other
6,5
m2

 
Other, including sides
 
 
4107 91
Full grains, unsplit
 
 
4107 91 10
Sole leather
6,5

4107 91 90
Other
6,5
m2

4107 92
Grain splits
 
 
4107 92 10
Bovine (including buffalo) leather
5,5
m2

4107 92 90
Equine leather
6,5
m2

4107 99
Other
 
 
4107 99 10
Bovine (including buffalo) leather
6,5
m2

4107 99 90
Equine leather
6,5
m2

4108
 
 
4109
 
 
4110
 
 
4111
 
 
4112 00 00
Leather further prepared after tanning or crusting, including parchment-dressed leather, of sheep or lamb, without wool on, whether or not split, other than leather of heading 4114
3,5
m2

4113
Leather further prepared after tanning or crusting, including parchment-dressed leather, of other animals, without wool or hair on, whether or not split, other than leather of heading 4114
 
 
4113 10 00
Of goats or kids
3,5
m2

4113 20 00
Of swine
2
m2

4113 30 00
Of reptiles
2
m2

4113 90 00
Other
2
m2

4114
Chamois (including combination chamois) leather; patent leather and patent laminated leather; metallised leather
 
 
4114 10
Chamois (including combination chamois) leather
 
 
4114 10 10
Of sheep or lambs
2,5
p/st
4114 10 90
Of other animals
2,5
p/st
4114 20 00
Patent leather and patent laminated leather; metallised leather
2,5
m2

4115
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
 
 
4115 10 00
Composition leather with a basis of leather or leather fibre, in slabs, sheets or strip, whether or not in rolls
2,5

4115 20 00
Parings and other waste of leather or of composition leather, not suitable for the manufacture of leather articles; leather dust, powder and flour
Free

CHAPTER 42
ARTICLES OF LEATHER; SADDLERY AND HARNESS; TRAVEL GOODS, HANDBAGS AND SIMILAR CONTAINERS; ARTICLES OF ANIMAL GUT (OTHER THAN SILKWORM GUT)
Notes

1.
This chapter does not cover:
(a)

sterile surgical catgut or similar sterile suture materials (heading 3006);

(b)

articles of apparel and 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 4303 or 4304);

(c)

made-up articles of netting (heading 5608);

(d)

articles of Chapter 64;

(e)

headgear or parts thereof of Chapter 65;

(f)

whips, riding-crops or other articles of heading 6602;

(g)

cuff links, bracelets or other imitation jewellery (heading 7117);

(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 9209);

(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 9606.

2.

(A)

In addition to the provisions of note 1 above, heading 4202 does not cover:
(a)

bags made of sheeting of plastics, whether or not printed, with handles, not designed for prolonged use (heading 3923);

(b)

articles of plaiting materials (heading 4602).

(B)

Articles of headings 4202 and 4203 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 4203, the expression ‘articles of apparel and clothing accessories’ applies, inter alia, to gloves, mittens and mitts (including those for sport or for protection), aprons and other protective clothing, braces, belts, bandoliers and wrist straps, but excluding watch straps (heading 9113).
Additional note

1.
For the purposes of the subheadings of heading 4202, the term ‘outer surface’ shall refer to the material of the outer surface of the container being visible to the naked eye, even where this material is the outer layer of a combination of materials which makes up the outer material of the container.
CN code
Description
Conventional rate of duty (%)
Supplementary unit
(1)
(2)
(3)
(4)
4201 00 00
Saddlery and harness for any animal (including traces, leads, knee pads, muzzles, saddle-cloths, saddlebags, dog coats and the like), of any material
2,7

4202
Trunks, suitcases, vanity cases, executive-cases, briefcases, 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
 
 
 
Trunks, suitcases, vanity cases, executive-cases, briefcases, school satchels and similar containers
 
 
4202 11
With outer surface of leather, of composition leather or of patent leather
 
 
4202 11 10
Executive-cases, briefcases, school satchels and similar containers
3
p/st
4202 11 90
Other
3

4202 12
With outer surface of plastics or of textile materials
 
 
 
In the form of plastic sheeting
 
 
4202 12 11
Executive-cases, briefcases, school satchels and similar containers
9,7
p/st
4202 12 19
Other
9,7

4202 12 50
Of moulded plastic material
5,2

 
Of other materials, including vulcanised fibre
 
 
4202 12 91
Executive-cases, briefcases, school satchels and similar containers
3,7
p/st
4202 12 99
Other
3,7

4202 19
Other
 
 
4202 19 10
Of aluminium
5,7

4202 19 90
Of other materials
3,7

 
Handbags, whether or not with shoulder strap, including those without handle
 
 
4202 21 00
With outer surface of leather, of composition leather or of patent leather
3
p/st
4202 22
With outer surface of plastic sheeting or of textile materials
 
 
4202 22 10
Of plastic sheeting
9,7
p/st
4202 22 90
Of textile materials
3,7
p/st
4202 29 00
Other
3,7
p/st
 
Articles of a kind normally carried in the pocket or in the handbag
 
 
4202 31 00
With outer surface of leather, of composition leather or of patent leather
3

4202 32
With outer surface of plastic sheeting or of textile materials
 
 
4202 32 10
Of plastic sheeting
9,7

4202 32 90
Of textile materials
3,7

4202 39 00
Other
3,7

 
Other
 
 
4202 91
With outer surface of leather, of composition leather or of patent leather
 
 
4202 91 10
Travelling-bags, toilet bags, rucksacks and sports bags
3

4202 91 80
Other
3

4202 92
With outer surface of plastic sheeting or of textile materials
 
 
 
Of plastic sheeting
 
 
4202 92 11
Travelling-bags, toilet bags, rucksacks and sports bags
9,7

4202 92 15
Musical instrument cases
6,7

4202 92 19
Other
9,7

 
Of textile materials
 
 
4202 92 91
Travelling-bags, toilet bags, rucksacks and sports bags
2,7

4202 92 98
Other
2,7

4202 99 00
Other
3,7

4203
Articles of apparel and clothing accessories, of leather or of composition leather
 
 
4203 10 00
Articles of apparel
4

 
Gloves, mittens and mitts
 
 
4203 21 00
Specially designed for use in sports
9
pa
4203 29
Other
 
 
4203 29 10
Protective for all trades
9
pa
 
Other
 
 
4203 29 91
Men's and boys'
7
pa
4203 29 99
Other
7
pa
4203 30 00
Belts and bandoliers
5

4203 40 00
Other clothing accessories
5

4204 00
Articles of leather, or of composition leather, of a kind used in machinery or mechanical appliances or for other technical uses
 
 
4204 00 10
Conveyor or transmission belts or belting
2

4204 00 90
Other
3

4205 00 00
Other articles of leather or of composition leather
2,5

4206
Articles of gut (other than silkworm gut), of goldbeater's skin, of bladders or of tendons
 
 
4206 10 00
Catgut
1,7

4206 90 00
Other
1,7

CHAPTER 43
FURSKINS AND ARTIFICIAL FUR; MANUFACTURES THEREOF
Notes

1.
Throughout the nomenclature, references to ‘furskins’, other than to raw furskins of heading 4301, 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 0505 or 6701);

(b)

raw hides or skins, with the hair or wool on, of Chapter 41 (see note 1(c) to that chapter);

(c)

gloves, mittens and mitts consisting of leather and furskin or of leather and artificial fur (heading 4203);

(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 4303 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 4303 or 4304, as the case may be.
5.
Throughout the nomenclature, the expression ‘artificial fur’ means any imitation of furskin consisting of wool, hair or other 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 5801 or 6001).
CN code
Description
Conventional rate of duty (%)
Supplementary unit
(1)
(2)
(3)
(4)
4301
Raw furskins (including heads, tails, paws and other pieces or cuttings, suitable for furriers' use), other than raw hides and skins of heading 4101, 4102 or 4103
 
 
4301 10 00
Of mink, whole, with or without head, tail or paws
Free
p/st
4301 30 00
Of lamb, the following: Astrakhan, Broadtail, Caracul, Persian and similar lamb, Indian, Chinese, Mongolian or Tibetan lamb, whole, with or without head, tail or paws
Free
p/st
4301 60 00
Of fox, whole, with or without head, tail or paws
Free
p/st
4301 70
Of seal, whole, with or without head, tail or paws
 
 
4301 70 10
Of whitecoat pups of harp seal or of pups of hooded seal (blue-backs)
Free
p/st
4301 70 90
Other
Free
p/st
4301 80
Other furskins, whole, with or without head, tail or paws
 
 
4301 80 30
Of marmots
Free
p/st
4301 80 50
Of wild felines
Free
p/st
4301 80 80
Other
Free

4301 90 00
Heads, tails, paws and other pieces or cuttings, suitable for furriers' use
Free

4302
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 4303
 
 
 
Whole skins, with or without head, tail or paws, not assembled
 
 
4302 11 00
Of mink
Free
p/st
4302 13 00
Of lamb, the following: Astrakhan, Broadtail, Caracul, Persian and similar lamb, Indian, Chinese, Mongolian or Tibetan lamb
Free
p/st
4302 19
Other
 
 
4302 19 10
Of beaver
Free
p/st
4302 19 20
Of muskrat
Free
p/st
4302 19 30
Of fox
Free
p/st
4302 19 35
Of rabbit or hare
Free
p/st
 
Of seal
 
 
4302 19 41
Of whitecoat pups of harp seal or of pups of hooded seal (blue-backs)
2,2
p/st
4302 19 49
Other
2,2
p/st
4302 19 50
Of sea otters or of nutria (coypu)
2,2
p/st
4302 19 60
Of marmots
2,2
p/st
4302 19 70
Of wild felines
2,2
p/st
4302 19 80
Of sheep or lambs
2,2
p/st
4302 19 95
Other
2,2

4302 20 00
Heads, tails, paws and other pieces or cuttings, not assembled
Free

4302 30
Whole skins and pieces or cuttings thereof, assembled
 
 
4302 30 10
‘Dropped’ furskins
2,7

 
Other
 
 
4302 30 21
Of mink
2,2
p/st
4302 30 25
Of rabbit or hare
2,2
p/st
4302 30 31
Of lamb, the following: Astrakhan, Broadtail, Caracul, Persian and similar lamb, Indian, Chinese, Mongolian or Tibetan lamb
2,2
p/st
4302 30 41
Of muskrat
2,2
p/st
4302 30 45
Of fox
2,2
p/st
 
Of seal
 
 
4302 30 51
Of whitecoat pups of harp seal or of pups of hooded seal (blue-backs)
2,2
p/st
4302 30 55
Other
2,2
p/st
4302 30 61
Of sea otters or of nutria (coypu)
2,2
p/st
4302 30 71
Of wild felines
2,2
p/st
4302 30 95
Other
2,2

4303
Articles of apparel, clothing accessories and other articles of furskin
 
 
4303 10
Articles of apparel and clothing accessories
 
 
4303 10 10
Of furskins of whitecoat pups of harp seal or of pups of hooded seal (blue-backs)
3,7

4303 10 90
Other
3,7

4303 90 00
Other
3,7

4304 00 00
Artificial fur and articles thereof
3,2

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 1211);

(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 1401);

(c)

wood, in chips, in shavings, ground or powdered, of a kind used primarily in dyeing or in tanning (heading 1404);

(d)

activated charcoal (heading 3802);

(e)

articles of heading 4202;

(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 6808;

(k)

imitation jewellery of heading 7117;

(l)

goods of Section XVI or 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);

(n)

parts of firearms (heading 9305);

(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 9603; 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 4414 to 4421 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 4410, 4411 or 4412 may be worked to form the shapes provided for in respect of the goods of heading 4409, 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 4417 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.
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, tauari, teak, tiama, tola, virola, white lauan, white meranti, white seraya, yellow meranti.
Additional notes

1.
For the purposes of heading 4405, ‘wood flour’ means wood powder of which not more than 8 % by weight is retained by a sieve with an aperture of 0,63 mm.
2.
For the purposes of subheadings 4414 00 10, 4418 10 10, 4418 20 10, 4419 00 10, 4420 10 11 and 4420 90 91, ‘tropical wood’ means the following tropical woods: okoumé, obeche, sapelli, sipo, acajou d'Afrique, makoré, iroko, tiama, mansonia, ilomba, dibétou, limba, azobé, dark red meranti, light red meranti, meranti bakau, white lauan, white meranti, white seraya, yellow meranti, alan, keruing, ramin, kapur, teak, jongkong, merbau, jelutong, kempas, virola, mahogany (Swietenia spp.), imbuia, balsa, palissandre de Rio, palissandre de Para and palissandre de Rose.
CN code
Description
Conventional rate of duty (%)
Supplementary unit
(1)
(2)
(3)
(4)
4401
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
 
 
4401 10 00
Fuel wood, in logs, in billets, in twigs, in faggots or in similar forms
Free

 
Wood in chips or particles
 
 
4401 21 00
Coniferous
Free

4401 22 00
Non-coniferous
Free

4401 30
Sawdust and wood waste and scrap, whether or not agglomerated in logs, briquettes, pellets or similar forms
 
 
4401 30 10
Sawdust
Free

4401 30 90
Other
Free

4402 00 00
Wood charcoal (including shell or nut charcoal), whether or not agglomerated
Free

4403
Wood in the rough, whether or not stripped of bark or sapwood, or roughly squared
 
 
4403 10 00
Treated with paint, stains, creosote or other preservatives
Free
m3

4403 20
Other, coniferous
 
 
 
Spruce of the species ‘Picea abies Karst.’ or silver fir (Abies alba Mill.)
 
 
4403 20 11
Sawlogs
Free
m3

4403 20 19
Other
Free
m3

 
Pine of the species ‘Pinus sylvestris L.’
 
 
4403 20 31
Sawlogs
Free
m3

4403 20 39
Other
Free
m3

 
Other
 
 
4403 20 91
Sawlogs
Free
m3

4403 20 99
Other
Free
m3

 
Other, of tropical wood specified in subheading note 1 to this chapter
 
 
4403 41 00
Dark red meranti, light red meranti and meranti bakau
Free
m3

4403 49
Other
 
 
4403 49 10
Sapelli, acajou d'Afrique and iroko
Free
m3

4403 49 20
Okoumé
Free
m3

4403 49 40
Sipo
Free
m3

4403 49 95
Other
Free
m3

 
Other
 
 
4403 91
Of oak (Quercus spp.)
 
 
4403 91 10
Sawlogs
Free
m3

4403 91 90
Other
Free
m3

4403 92
Of beech (Fagus spp.)
 
 
4403 92 10
Sawlogs
Free
m3

4403 92 90
Other
Free
m3

4403 99
Other
 
 
4403 99 10
Of poplar
Free
m3

4403 99 30
Of eucalyptus
Free
m3

 
Of birch
 
 
4403 99 51
Sawlogs
Free
m3

4403 99 59
Other
Free
m3

4403 99 95
Other
Free
m3

4404
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
 
 
4404 10 00
Coniferous
Free

4404 20 00
Non-coniferous
Free

4405 00 00
Wood wool; wood flour
Free

4406
Railway or tramway sleepers (cross-ties) of wood
 
 
4406 10 00
Not impregnated
Free
m3

4406 90 00
Other
Free
m3

4407
Wood sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or end-jointed, of a thickness exceeding 6 mm
 
 
4407 10
Coniferous
 
 
4407 10 15
Sanded; end-jointed, whether or not planed or sanded
Free
m3

 
Other
 
 
 
Planed
 
 
4407 10 31
Spruce of the species ‘Picea abies Karst.’ or silver fir (Abies alba Mill.)
Free
m3

4407 10 33
Pine of the species ‘Pinus sylvestris L.’
Free
m3

4407 10 38
Other
Free
m3

 
Other
 
 
4407 10 91
Spruce of the species ‘Picea abies Karst.’ or silver fir (Abies alba Mill.)
Free
m3

4407 10 93
Pine of the species ‘Pinus sylvestris L.’
Free
m3

4407 10 98
Other
Free
m3

 
Of tropical wood specified in subheading note 1 to this chapter
 
 
4407 24
Virola, mahogany (Swietenia spp.), imbuia and balsa
 
 
4407 24 15
Sanded; end-jointed, whether or not planed or sanded
4,9 (130)


 
Other
 
 
4407 24 30
Planed
4 (131)

m3

4407 24 90
Other
Free
m3

4407 25
Dark red meranti, light red meranti and meranti bakau
 
 
4407 25 10
End-jointed, whether or not planed or sanded
4,9 (130)


 
Other
 
 
4407 25 30
Planed
4 (131)

m3

4407 25 50
Sanded
4,9 (130)


4407 25 90
Other
Free
m3

4407 26
White lauan, white meranti, white seraya, yellow meranti and alan
 
 
4407 26 10
End-jointed, whether or not planed or sanded
4,9 (130)


 
Other
 
 
4407 26 30
Planed
4 (131)

m3

4407 26 50
Sanded
4,9 (130)


4407 26 90
Other
Free
m3

4407 29
Other
 
 
4407 29 05
End-jointed, whether or not planed or sanded
4,9 (130)


 
Other
 
 
 
Keruing, ramin, kapur, teak, jongkong, merbau, jelutong, kempas, okoumé, obeche, sapelli, sipo, acajou d'Afrique, makoré, iroko, tiama, mansonia, ilomba, dibétou, limba, azobé, palissandre de Rio, palissandre de Para and palissandre de Rose
 
 
 
Planed
 
 
4407 29 20
Palissandre de Rio, palissandre de Para and palissandre de Rose
4,9 (131)

m3

4407 29 30
Other
4 (131)

m3

4407 29 50
Sanded
4,9 (130)


 
Other
 
 
4407 29 61
Azobé
Free
m3

4407 29 69
Other
Free
m3

 
Other
 
 
4407 29 83
Planed
4 (131)

m3

4407 29 85
Sanded
4,9 (130)


4407 29 95
Other
Free
m3

 
Other
 
 
4407 91
Of oak (Quercus spp.)
 
 
4407 91 15
Sanded; end-jointed, whether or not planed or sanded
Free

 
Other
 
 
 
Planed
 
 
4407 91 31
Blocks, strips and friezes for parquet or wood block flooring, not assembled
Free
m2

4407 91 39
Other
Free
m3

4407 91 90
Other
Free
m3

4407 92 00
Of beech (Fagus spp.)
Free
m3

4407 99
Other
 
 
4407 99 10
End-jointed, whether or not planed or sanded
Free

 
Other
 
 
4407 99 30
Planed
Free
m3

4407 99 50
Sanded
2,5

 
Other
 
 
4407 99 91
Of poplar
Free
m3

4407 99 96
Of tropical wood
Free
m3

4407 99 97
Other
Free
m3

4408
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, spliced or end-jointed, of a thickness not exceeding 6 mm
 
 
4408 10
Coniferous
 
 
4408 10 15
Planed; sanded; end-jointed, whether or not planed or sanded
3

 
Other
 
 
4408 10 91
Small boards for the manufacture of pencils (132)
Free

 
Other
 
 
4408 10 93
Of a thickness not exceeding 1 mm
4
m3

4408 10 99
Of a thickness exceeding 1 mm
4
m3

 
Of tropical wood specified in subheading note 1 to this chapter
 
 
4408 31
Dark red meranti, light red meranti and meranti bakau
 
 
4408 31 11
End-jointed, whether or not planed or sanded
4,9

 
Other
 
 
4408 31 21
Planed
4
m3

4408 31 25
Sanded
4,9

4408 31 30
Other
6
m3

4408 39
Other
 
 
 
White lauan, sipo, limba, okoumé, obeche, acajou d'Afrique, sapelli, virola, mahogany (Swietenia spp.), palissandre de Rio, palissandre de Para and palissandre de Rose
 
 
4408 39 15
Sanded; end-jointed, whether or not planed or sanded
4,9

 
Other
 
 
4408 39 21
Planed
4
m3

 
Other
 
 
4408 39 31
Of a thickness not exceeding 1 mm
6
m3

4408 39 35
Of a thickness exceeding 1 mm
6
m3

 
Other
 
 
4408 39 55
Planed; sanded; end-jointed, whether or not planed or sanded
3

 
Other
 
 
4408 39 70
Small boards for the manufacture of pencils (132)
Free

 
Other
 
 
4408 39 85
Of a thickness not exceeding 1 mm
4
m3

4408 39 95
Of a thickness exceeding 1 mm
4
m3

4408 90
Other
 
 
4408 90 15
Planed; sanded; end-jointed, whether or not planed or sanded
3

 
Other
 
 
4408 90 35
Small boards for the manufacture of pencils (132)
Free

 
Other
 
 
4408 90 85
Of a thickness not exceeding 1 mm
4
m3

4408 90 95
Of a thickness exceeding 1 mm
4
m3

4409
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
 
 
4409 10
Coniferous
 
 
4409 10 11
Mouldings for frames for paintings, photographs, mirrors or similar objects
Free
m
4409 10 18
Other
Free

4409 20
Non-coniferous
 
 
4409 20 11
Mouldings for frames for paintings, photographs, mirrors or similar objects
Free
m
 
Other
 
 
4409 20 91
Blocks, strips and friezes for parquet or wood block flooring, not assembled
Free
m2

4409 20 98
Other
Free

4410
Particle board and similar board (for example, oriented strand board and waferboard) of wood or other ligneous materials, whether or not agglomerated with resins or other organic binding substances
 
 
 
Oriented strand board and waferboard, of wood
 
 
4410 21 00
Unworked or not further worked than sanded
7
m3

4410 29 00
Other
7
m3

 
Other, of wood
 
 
4410 31 00
Unworked or not further worked than sanded
7
m3

4410 32 00
Surface-covered with melamine-impregnated paper
7
m3

4410 33 00
Surface-covered with decorative laminates of plastics
7
m3

4410 39 00
Other
7
m3

4410 90 00
Other
7
m3

4411
Fibreboard of wood or other ligneous materials, whether or not bonded with resins or other organic substances
 
 
 
Fibreboard of a density exceeding 0,8 g/cm3
 
 
4411 11
Not mechanically worked or surface covered
 
 
4411 11 10
Medium density fibreboard (MDF)
7
m2

4411 11 90
Other
7
m2

4411 19
Other
 
 
4411 19 10
Medium density fibreboard (MDF)
7
m2

4411 19 90
Other
7
m2

 
Fibreboard of a density exceeding 0,5 g/cm3 but not exceeding 0,8 g/cm3
 
 
4411 21
Not mechanically worked or surface covered
 
 
4411 21 10
Medium density fibreboard (MDF)
7
m2

4411 21 90
Other
7
m2

4411 29
Other
 
 
4411 29 10
Medium density fibreboard (MDF)
7
m2

4411 29 90
Other
7
m2

 
Fibreboard of a density exceeding 0,35 g/cm3 but not exceeding 0,5 g/cm3
 
 
4411 31
Not mechanically worked or surface covered
 
 
4411 31 10
Medium density fibreboard (MDF)
7
m2

4411 31 90
Other
7
m2

4411 39
Other
 
 
4411 39 10
Medium density fibreboard (MDF)
7
m2

4411 39 90
Other
7
m2

 
Other
 
 
4411 91 00
Not mechanically worked or surface covered
7
m2

4411 99 00
Other
7
m2

4412
Plywood, veneered panels and similar laminated wood
 
 
 
Plywood consisting solely of sheets of wood, each ply not exceeding 6 mm thickness
 
 
4412 13
With at least one outer ply of tropical wood specified in subheading note 1 to this chapter
 
 
4412 13 10
Of dark red meranti, light red meranti, white lauan, sipo, limba, obeche, okoumé, acajou d'Afrique, sapelli, virola, mahogany (Swietenia spp.), palissandre de Rio, palissandre de Para and palissandre de Rose
10
m3

4412 13 90
Other
7
m3

4412 14 00
Other, with at least one outer ply of non-coniferous wood
7
m3

4412 19 00
Other
7 (133)

m3

 
Other, with at least one outer ply of non-coniferous wood
 
 
4412 22
With at least one ply of tropical wood specified in subheading note 1 to this chapter
 
 
4412 22 10
Containing at least one layer of particle board
6
m3

 
Other
 
 
4412 22 91
Blockboard, laminboard and battenboard
10
m3

4412 22 99
Other
10
m3

4412 23 00
Other, containing at least one layer of particle board
6
m3

4412 29
Other
 
 
4412 29 20
Blockboard, laminboard and battenboard
10
m3

4412 29 80
Other
10
m3

 
Other
 
 
4412 92
With at least one ply of tropical wood specified in subheading note 1 to this chapter
 
 
4412 92 10
Containing at least one layer of particle board
6
m3

 
Other
 
 
4412 92 91
Blockboard, laminboard and battenboard
6
m3

4412 92 99
Other
10 (133)

m3

4412 93 00
Other, containing at least one layer of particle board
6
m3

4412 99
Other
 
 
4412 99 20
Blockboard, laminboard and battenboard
6
m3

4412 99 80
Other
10 (133)

m3

4413 00 00
Densified wood, in blocks, plates, strips or profile shapes
Free
m3

4414 00
Wooden frames for paintings, photographs, mirrors or similar objects
 
 
4414 00 10
Of tropical wood, as specified in additional note 2 to this chapter
5,1 (130)


4414 00 90
Of other wood
Free

4415
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
 
 
4415 10
Cases, boxes, crates, drums and similar packings; cable-drums
 
 
4415 10 10
Cases, boxes, crates, drums and similar packings
4

4415 10 90
Cable-drums
3

4415 20
Pallets, box pallets and other load boards; pallet collars
 
 
4415 20 20
Flat pallets; pallet collars
3
p/st
4415 20 90
Other
4

4416 00 00
Casks, barrels, vats, tubs and other coopers' products and parts thereof, of wood, including staves
Free

4417 00 00
Tools, tool bodies, tool handles, broom or brush bodies and handles, of wood; boot or shoe lasts and trees, of wood
Free

4418
Builders' joinery and carpentry of wood, including cellular wood panels, assembled parquet panels, shingles and shakes
 
 
4418 10
Windows, French windows and their frames
 
 
4418 10 10
Of tropical wood, as specified in additional note 2 to this chapter
3
p/st (134)

4418 10 50
Coniferous
3
p/st (134)

4418 10 90
Other
3
p/st (134)

4418 20
Doors and their frames and thresholds
 
 
4418 20 10
Of tropical wood, as specified in additional note 2 to this chapter
6 (135)

p/st (136)

4418 20 50
Coniferous
Free
p/st (136)

4418 20 80
Of other wood
Free
p/st (136)

4418 30
Parquet panels
 
 
4418 30 10
For mosaic floors
3
m2

 
Other
 
 
4418 30 91
Composed of two or more layers of wood
Free
m2

4418 30 99
Other
Free
m2

4418 40 00
Shuttering for concrete constructional work
Free

4418 50 00
Shingles and shakes
Free

4418 90
Other
 
 
4418 90 10
Glue-laminated timber
Free

4418 90 90
Other
Free

4419 00
Tableware and kitchenware, of wood
 
 
4419 00 10
Of tropical wood, as specified in additional note 2 to this chapter
3 (137)


4419 00 90
Of other wood
Free

4420
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
 
 
4420 10
Statuettes and other ornaments, of wood
 
 
4420 10 11
Of tropical wood, as specified in additional note 2 to this chapter
6 (135)


4420 10 19
Of other wood
Free

4420 90
Other
 
 
4420 90 10
Wood marquetry and inlaid wood
4
m3

 
Other
 
 
4420 90 91
Of tropical wood, as specified in additional note 2 to this chapter
6 (135)


4420 90 99
Other
Free

4421
Other articles of wood
 
 
4421 10 00
Clothes hangers
Free
p/st
4421 90
Other
 
 
4421 90 91
Of fibreboard
4

4421 90 98
Other
Free

CHAPTER 45
CORK AND ARTICLES OF CORK
Note

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).

CN code
Description
Conventional rate of duty (%)
Supplementary unit
(1)
(2)
(3)
(4)
4501
Natural cork, raw or simply prepared; waste cork; crushed, granulated or ground cork
 
 
4501 10 00
Natural cork, raw or simply prepared
Free

4501 90 00
Other
Free

4502 00 00
Natural cork, debacked or roughly squared, or in rectangular (including square) blocks, plates, sheets or strip (including sharp-edged blanks for corks or stoppers)
Free

4503
Articles of natural cork
 
 
4503 10
Corks and stoppers
 
 
4503 10 10
Cylindrical
4,7

4503 10 90
Other
4,7

4503 90 00
Other
4,7

4504
Agglomerated cork (with or without a binding substance) and articles of agglomerated cork
 
 
4504 10
Blocks, plates, sheets and strip; tiles of any shape; solid cylinders, including discs
 
 
 
Corks and stoppers
 
 
4504 10 11
For sparkling wine, including those with discs of natural cork
4,7

4504 10 19
Other
4,7

 
Other
 
 
4504 10 91
With a binding substance
4,7

4504 10 99
Other
4,7

4504 90
Other
 
 
4504 90 20
Corks and stoppers
4,7

4504 90 80
Other
4,7

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)

wallcoverings of heading 4814;

(b)

twine, cordage, ropes or cables, plaited or not (heading 5607);

(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 4601, 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.
CN code
Description
Conventional rate of duty (%)
Supplementary unit
(1)
(2)
(3)
(4)
4601
Plaits and similar products of plaiting materials, whether or not assembled into strips; plaiting materials, plaits and similar products of plaiting materials, bound together in parallel strands or woven, in sheet form, whether or not being finished articles (for example, mats, matting, screens)
 
 
4601 20
Mats, matting and screens of vegetable materials
 
 
4601 20 10
Of plaits or similar products of plaiting materials
3,7

4601 20 90
Other
2,2

 
Other
 
 
4601 91
Of vegetable materials
 
 
4601 91 05
Plaits and similar products of plaiting materials, whether or not assembled into strips
Free

 
Other
 
 
4601 91 10
Of plaits or similar products of plaiting materials
3,7

4601 91 90
Other
2,2

4601 99
Other
 
 
4601 99 05
Plaits and similar products of plaiting materials, whether or not assembled into strips
1,7

 
Other
 
 
4601 99 10
Of plaits or similar products of plaiting materials
4,7

4601 99 90
Other
2,7

4602
Basketwork, wickerwork and other articles, made directly to shape from plaiting materials or made up from goods of heading 4601; articles of loofah
 
 
4602 10
Of vegetable materials
 
 
4602 10 10
Straw envelopes for bottles
1,7

 
Other
 
 
4602 10 91
Basketwork, wickerwork and other articles, made directly to shape from plaiting materials
3,7

4602 10 99
Other
3,7

4602 90 00
Other
4,7

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 4702, 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.
CN code
Description
Conventional rate of duty (%)
Supplementary unit
(1)
(2)
(3)
(4)
4701 00
Mechanical wood pulp
 
 
4701 00 10
Thermo-mechanical wood pulp
Free
kg 90 % sdt
4701 00 90
Other
Free
kg 90 % sdt
4702 00 00
Chemical wood pulp, dissolving grades
Free
kg 90 % sdt
4703
Chemical wood pulp, soda or sulphate, other than dissolving grades
 
 
 
Unbleached
 
 
4703 11 00
Coniferous
Free
kg 90 % sdt
4703 19 00
Non-coniferous
Free
kg 90 % sdt
 
Semi-bleached or bleached
 
 
4703 21 00
Coniferous
Free
kg 90 % sdt
4703 29 00
Non-coniferous
Free
kg 90 % sdt
4704
Chemical wood pulp, sulphite, other than dissolving grades
 
 
 
Unbleached
 
 
4704 11 00
Coniferous
Free
kg 90 % sdt
4704 19 00
Non-coniferous
Free
kg 90 % sdt
 
Semi-bleached or bleached
 
 
4704 21 00
Coniferous
Free
kg 90 % sdt
4704 29 00
Non-coniferous
Free
kg 90 % sdt
4705 00 00
Wood pulp obtained by a combination of mechanical and chemical pulping processes
Free
kg 90 % sdt
4706
Pulps of fibres derived from recovered (waste and scrap) paper or paperboard or of other fibrous cellulosic material
 
 
4706 10 00
Cotton linters pulp
Free

4706 20 00
Pulps of fibres derived from recovered (waste and scrap) paper or paperboard
Free
kg 90 % sdt
 
Other
 
 
4706 91 00
Mechanical
Free
kg 90 % sdt
4706 92 00
Chemical
Free
kg 90 % sdt
4706 93 00
Semi-chemical
Free
kg 90 % sdt
4707