7.Chapter 84 to 95

Transcription

7.Chapter 84 to 95

HS
Code
8430.61.00
8430.69.00
84.31
8431.10.00
8431.20.00
8431.31.00
8431.39.00
8431.41.00
8431.42.00
8431.43.00
8431.49.00
84.32
8432.10.00
8432.21.00
8432.29.00
8432.30.00
8432.40.00
8432.80.00
8432.90.00
84.33
8433.11.00
8433.19.00
8433.20.00
Description of Goods
- Other machinery, not selfpropelled:
- - Tamping or compacting
machinery
- - Other
Stat.
Unit of
Qty.
Cust
Duty
Rate
Excise
Duty
Rate
No.
No.
Free
Free
-
S (D)
S
kg
kg
15%
15%
-
S
S
kg
kg
15%
15%
-
S
S
kg
kg
5%
5%
-
S
S
kg
kg
5%
5%
-
S
S
No.
free
-
0%
No.
No.
free
free
-
0%
0%
No.
No.
kg
kg
free
free
free
free
-
0%
S (D)
S (D)
S
kg
15%
-
S
kg
15%
-
S
kg
free
-
S (D)
Parts suitable for use solely or
principally with the machinery
of headings 84.25 to 84.30.
- Of machinery of heading 84.25
- Of machinery of heading 84.27
- Of machinery of heading 84.28:
- - Of lifts, skip hoists or escalators
- - Other
- Of machinery of heading 84.26,
84.29 or 84.30:
- - Buckets, shovels, grabs and
grips
- - Bulldozer or angledozer blades
- - Parts for boring or sinking
machinery of subheading
8430.41 or 8430.49
- - Other
Agricultural, horticultural or
forestry machinery for soil
preparation or cultivation; lawn
or sports-ground rollers.
- Ploughs
- Harrows, scarifiers, cultivators,
weeders and hoes:
- - Disc harrows
- - Other
- Seeders, planters and
transplanters
- Manure spreaders and fertiliser
distributors
- Other machinery
- Parts
Harvesting or threshing
machinery, including straw or
fodder balers; grass or hay
mowers; machines for cleaning,
sorting or grading eggs, fruit or
other agricultural produce,
other than machinery of heading
84.37.
- Mowers for lawns, parks or
sports- grounds:
- - Powered, with the cutting
device rotating in a horizontal
plane
- - Other
- Other mowers, including cutter
bars for tractor mounting
370
VAT
Rate
Remarks
HS
Code
8433.30.00
8433.40.00
8433.51.00
8433.52.00
8433.53.00
8433.59.00
8433.60.00
8433.90.00
84.34
8434.10.00
8434.20.00
8434.90.00
84.35
8435.10.00
8435.90.00
84.36
8436.10.00
8436.21.00
8436.29.00
8436.80.00
8436.91.00
8436.99.00
- Other haymaking machinery
- Straw or fodder balers, including
pick-up balers
- Other harvesting machinery;
threshing machinery:
- - Combine harvester-threshers
- - Other threshing machinery
- - Root or tuber harvesting
machines
- - Other
- Machines for cleaning, sorting or
grading eggs, fruit or other
agricultural produce
- Parts
Stat.
Unit of
Qty.
Cust
Duty
Rate
Excise
Duty
Rate
kg
free
-
S (D)
kg
free
-
S (D)
No.
No.
free
free
-
S (D)
0%
No.
No.
free
free
-
0%
S (D)
No.
kg
free
free
-
S (D)
S
kg
kg
kg
free
free
free
-
S (D)
S (D)
S
Quintal
Quintal
free
free
-
S (D)
S
kg
free
-
S (D)
No.
kg
kg
free
free
free
-
S (D)
S (D)
S (D)
kg
kg
free
free
-
S
S
Milking machines and dairy
machinery.
- Milking machines
- Dairy machinery
- Parts
Presses, crushers and similar
machinery used in the
manufacture of wine, cider, fruit
juices or similar beverages.
- Machinery
- Parts
Other agricultural,
horticultural, forestry, poultrykeeping or bee-keeping
machinery, including
germination plant fitted with
mechanical or thermal
equipment; poultry incubators
and brooders.
- Machinery for preparing animal
feeding stuffs
- Poultry-keeping machinery;
poultry incubators and
brooders:
- - Poultry incubators and
brooders
- - Other
- Other machinery
- Parts:
- - Of poultry-keeping machinery
or poultry incubators and
brooders
- - Other
371
VAT
Rate
Remarks
HS
Code
84.37
8437.10.00
8437.80.00
8437.90.00
84.38
8438.10.00
8438.20.00
8438.30.00
8438.40.00
8438.50.00
8438.60.00
8438.80.00
8438.90.00
84.39
8439.10.00
8439.20.00
8439.30.00
Machines for cleaning, sorting
or grading seed, grain or dried
leguminous vegetables;
machinery used in the milling
industry or for the working of
cereals or dried leguminous
vegetables, other than farm-type
machinery.
- Machines for cleaning, sorting
or grading seed, grain or dried
leguminous vegetables
- Other machinery
- Parts
Stat.
Unit of
Qty.
Cust
Duty
Rate
Excise
Duty
Rate
No.
kg
kg
free
free
free
-
S (D)
S (D)
S
kg
free
-
S (D)
kg
free
-
S (D)
kg
kg
free
free
-
S (D)
S (D)
kg
free
-
S (D)
kg
kg
kg
free
free
free
-
S (D)
S (D)
S
kg
free
-
S (D)
kg
free
-
S (D)
kg
free
-
S (D)
Machinery not specified or
included elsewhere in this
Chapter, for the industrial
preparation or manufacture of
food or drink, other than
machinery for the extraction or
preparation of animal or fixed
vegetable fats or oils.
- Bakery machinery and
machinery for the manufacture
of macaroni, spaghetti or
similar products
- Machinery for the manufacture
of confectionery, cocoa or
chocolate
- Machinery for sugar
manufacture
- Brewery machinery
- Machinery for the preparation of
meat or poultry
- Machinery for the preparation of
fruits, nuts or vegetables
- Other machinery
- Parts
Machinery for making pulp of
fibrous cellulosic material or for
making or finishing paper or
paperboard.
- Machinery for making pulp of
fibrous cellulosic material
- Machinery for making paper or
paperboard
- Machinery for finishing paper or
paperboard
372
VAT
Rate
Remarks
HS
Code
Stat.
Unit of
Qty.
Cust
Duty
Rate
Excise
Duty
Rate
- Parts:
- - Of machinery for making pulp
of fibrous cellulosic material
- - Other
kg
kg
free
free
-
S
S
Book-binding machinery,
including book-sewing machines.
- Machinery
- Parts
kg
kg
free
free
-
S (D)
S
kg
free
-
S
kg
free
-
S (D)
kg
free
-
S (D)
kg
kg
kg
free
free
free
-
S (D)
S (D)
S
8439.91.00
8439.99.00
84.40
8440.10.00
8440.90.00
84.41
8441.10.00
8441.20.00
8441.30.00
8441.40.00
8441.80.00
8441.90.00
84.42
8442.30.00
8442.40.00
8442.50.00
Other machinery for making up
paper pulp, paper or
paperboard, including cutting
machines of all kinds.
- Cutting machines
- Machines for making bags,
sacks or envelopes
- Machines for making cartons,
boxes, cases, tubes, drums or
similar containers, other than by
moulding
- Machines for moulding articles
in paper pulp, paper or
paperboard
- Other machinery
- Parts
Machinery, apparatus and
equipment (other than the
machine-tools of headings 84.56
to 84.65) for preparing or
making plates, cylinders or other
printing components; plates,
cylinders and lithographic
stones, prepared for printing
purposes (for example, planed,
grained or polished).
- Machinery, apparatus and
equipment
- Parts of the foregoing
machinery, apparatus or
equipment
- Plates,
cylinders and other printing
components; plates,
cylinders and lithographic
stones, prepared for printing
purposes (for example,
planed, grained or polished)
373
VAT
Rate
kg
free
-
S (D)
kg
free
-
S
kg
free
-
S
Remarks
Deleted
8442.10
8442.20
HS 2007
HS
Code
84.43
8443.11.00
8443.12.00
8443.13.00
8443.14.00
8443.15.00
8443.16.00
8443.17.00
8443.19.00
8443.31.00
8443.32.00
8443.39.00
8443.91.00
8443.99.00
84.44
8444.00.00
Stat.
Unit of
Qty.
Cust
Duty
Rate
Excise
Duty
Rate
Kg
free
-
S (D)
Kg
kg
free
free
-
S
S
Printing machinery used for
printing by means of plates,
components of heading 84.42;
other printers, copying machines
and facsimile machines, whether
or not combined; parts and
accessories thereof.
- Printing machinery used for
printing by means of plates,
components of heading 8442:
-- Offset printing machinery, reelfed
- - Offset printing machinery,
sheet- fed, office type (using sheets
with one side not exceeding 22 cm
and the other side not exceeding
36cm in the unfolded state)
- - Other offset printing machinery
- -Letterpress printing machinery,
reel-fed, excluding flexographic
printing:
- -Letterpress printing machinery,
other than reel-fed, excluding
flexographic printing:
- - Flexographic printing
machinery
- - Gravure printing machinery
- - Other
- Other printers, copying machines
and facsimile machines, whether
or not combined:
- - Machines which perform two or
more of the functions of printing,
copying or facsimile transmission,
capable of connecting to an
automatic data processing machine
or to a network
- - Other, capable of connecting to
an automatic data processing
machine or to a network
- - Other
- Parts and accessories:
- - Parts and accessories of printing
machinery used for printing by
means of plates, cylinders and
other printing components of
heading 84.42.
- - Other
Machines for extruding,
drawing, texturing or cutting
man-made textile materials.
kg
free
-
S
kg
free
-
S
kg
kg
kg
free
free
free
-
S
S
S
kg
free
-
S (D)
kg
kg
free
free
-
S
S
kg
kg
free
free
-
S
S
free
-
kg
374
VAT
Rate
S
Remarks
Deleted
8443.21
8443.29
8443.30
8443.40
8443.51
8443.59
8443.60 &
8443.90 &
Inserted
8443.13
8443.14
8443.15
8443.16
8443.17
8443.19
8443.31.
8443.32
8443.39
8443.91
8443.99
HS2007
HS
Code
84.45
8445.11.00
8445.12.00
8445.13.00
8445.19.00
8445.20.00
8445.30.00
8445.40.00
8445.90.00
84.46
8446.10.00
8446.21.00
8446.29.00
8446.30.00
84.47
8447.11.00
8447.12.00
8447.20.00
8447.90.00
Stat.
Unit of
Qty.
Cust
Duty
Rate
Excise
Duty
Rate
kg
kg
kg
kg
kg
free
free
free
free
free
-
S (D)
S (D)
S (D)
S (D)
S (D)
kg
free
-
S (D)
kg
kg
free
free
-
S (D)
S
kg
free
-
S (D)
kg
kg
free
free
-
S (D)
S (D)
kg
free
-
S (D)
kg
free
-
S(D)
kg
free
-
S(D)
kg
kg
free
free
-
S(D)
S(D)
Machines for preparing textile
fibres; spinning doubling or
twisting machines and other
machinery for producing textile
yarns; textile reeling or winding
(including weft-winding)
machines and machines for
preparing textile yarns for use
on the machines of heading
84.46 or 84.47.
- Machines for preparing textile
fibres:
- - Carding machines
- - Combing machines
- - Drawing or roving machines
- - Other
- Textile spinning machines
- Textile doubling or twisting
machines
- Textile winding (including weftwinding) or reeling machines
- Other
Weaving machines (looms).
- For weaving fabrics of a width
not exceeding 30cm
exceeding 30cm, shuttle type:
- - Power looms
- - Other
exceeding 30cm, shuttleless
type
Knitting machines, stitchbonding machines and machines
for making gimped yarn, tulle,
lace, embroidery, trimmings,
braid or net and machines for
tufting.
- Circular knitting machines:
- - With cylinder diameter not
exceeding 165mm
- - With cylinder diameter
exceeding 165mm
- Flat knitting machines; stitchbonding machines
- Other
375
VAT
Rate
Remarks
HS
Code
84.48
8448.11.00
8448.19.00
8448.20.00
8448.31.00
8448.32.00
8448.33.00
8448.39.00
8448.42.00
8448.49.00
8448.51.00
Stat.
Unit of
Qty.
Cust
Duty
Rate
Excise
Duty
Rate
kg
kg
free
free
-
S
S
kg
free
-
S (D)
kg
free
-
S
kg
free
-
S
kg
kg
free
free
-
S
S
kg
kg
free
free
-
S
S
kg
free
-
S
Auxiliary machinery for use
with machines of heading 84.44,
84.45, 84.46 or 84.47 (for
example, dobbies, Jacquards,
automatic stop motions, shuttle
changing mechanisms); parts
and accessories suitable for use
solely or principally with the
machines of this heading or of
heading 84.44, 84.45, 84.46 or
84.47 (for example, spindles and
spindle flyers, card clothing,
combs, extruding nipples,
shuttles, healds and healdframes, hosiery needles).
- Auxiliary machinery for
machines of heading 84.44,
84.45, 84.46 or 84.47:
- - Dobbies and Jacquards; card
reducing, copying, punching
or assembling machines for
use therewith
- - Other
- Parts and accessories of
machines of heading 84.44
or their auxiliary machinery
or their auxiliary machinery:
- - Card clothing
- - Of machines for preparing
textile fibres, other than card
clothing
- - Spindles, spindle flyers,
spinning rings and ring
travellers
- - Other
- Parts and accessories of weaving
machines (looms) or of their
auxiliary machinery:
- - Reeds for looms, healds and
heald-frames
- - Other
or of their auxiliary machinery:
- - Sinkers, needles and other
articles used in forming
stitches
376
VAT
Rate
Remarks
Deleted
8448.41
HS 2007
Stat.
Unit of
Qty.
Cust
Duty
Rate
Excise
Duty
Rate
- - Other
kg
free
-
S
Machinery for the manufacture
or finishing of felt or nonwovens
in the piece or in shapes,
including machinery for making
felt hats; blocks for making hats.
- - - Hand spinning wheels, not
being industrial machinery
- - - Other
No.
kg
free
free
-
S
S
No.
25%
-
S
No.
No.
25%
25%
-
S
S
No.
kg
25%
25%
-
S
S
No.
25%
-
S
No.
No.
25%
15%
-
S
S
No.
15%
-
S
No.
5%
-
S (D)
HS
Code
8448.59.00
84.49
8449.00.10
8449.00.90
84.50
8450.11.00
8450.12.00
8450.19.00
8450.20.00
8450.90.00
84.51
8451.10.00
8451.21.00
8451.29.00
8451.30.00
8451.40.00
Household or laundry-type
washing machines, including
machines which both wash and
dry.
- Machines, each of a dry linen
capacity not exceeding 10kg:
- - Fully-automatic machines
- - Other machines, with built-in
centrifugal drier
- - Other
- Machines, each of a dry linen
capacity exceeding 10kg
- Parts
Machinery (other than machines
of heading 84.50) for washing,
cleaning, wringing, drying,
ironing, pressing (including
fusing presses), bleaching,
dyeing, dressing, finishing,
coating or impregnating textile
yarns, fabrics or made up textile
articles and machines for
applying the paste to the base
fabric or other support used in
the manufacture of floor
coverings such as linoleum;
machines for reeling, unreeling,
folding, cutting or pinking textile
fabrics.
- Dry-cleaning machines
- Drying machines:
- - Each of a dry linen capacity
not exceeding 10kg
- - Other
- Ironing machines and presses
(including fusing presses)
- Washing, bleaching or dyeing
machines
377
VAT
Rate
Remarks
HS
Code
8451.50.00
8451.80.00
8451.90.00
84.52
8452.10.00
8452.21.00
8452.29.00
8452.30.00
8452.40.00
8452.90.00
- Machines for reeling, unreeling,
folding, cutting or pinking
textile fabrics
- Other machinery
- Parts
Sewing machines, other than
book-sewing machines of
heading 84.40; furniture, bases
and covers specially designed for
sewing machines; sewing
machine needles.
- Sewing machines of the
household type
- Other sewing machines:
- - Automatic units
- - Other
- Sewing machine needles
- Furniture, bases and covers for
sewing machines and parts
thereof
- Other parts of sewing machines
Stat.
Unit of
Qty.
Cust
Duty
Rate
No.
free
No.
kg.
5%
15%
-
S
S
S
kg
5%
-
S
kg
kg
kg
free
free
free
-
S(D)
S(D)
S
kg
free
kg
free
Excise
Duty
Rate
-
VAT
Rate
S(D)
S(D)
84.53
8453.10.00
8453.20.00
8453.80.00
8453.90.00
84.54
8454.10.00
8454.20.00
8454.30.00
8454.90.00
84.55
8455.10.00
Machinery for preparing,
tanning or working hides, skins
or leather or for making or
repairing footwear or other
articles of hides, skins or leather,
other than sewing machines.
- Machinery for preparing,
tanning or working hides, skins
or leather
- Machinery for making or
repairing footwear
- Other machinery
- Parts
kg
free
S (D)
kg
free
-
kg
kg
free
free
-
Converters, ladles, ingot moulds
and casting machines, of a kind
used in metallurgy or in metal
foundries.
- Converters
- Ingot moulds and ladles
- Casting machines
- Parts
kg
kg
kg
kg
free
free
free
free
-
Metal-rolling mills and rolls
therefor.
- Tube mills
kg
free
-
S (D)
S (D)
S
S(D)
S(D)
S(D)
S
S(D)
378
Remarks
HS
Code
8455.21.00
8455.22.00
8455.30.00
8455.90.00
84.56
8456.10.00
8456.20.00
8456.30.00
8456.90.00
84.57
8457.10.00
8457.20.00
8457.30.00
84.58
8458.11.00
8458.19.00
8458.91.00
8458.99.00
Stat.
Unit of
Qty.
Cust
Duty
Rate
Excise
Duty
Rate
kg
kg
kg
kg
free
free
free
free
-
S(D)
S(D)
S(D)
S
kg
kg
5%
5%
-
S
S
kg
5%
-
S
kg
5%
-
S
kg
kg
5%
5%
-
S
S
kg
kg
5%
5%
-
S
S
kg
kg
5%
5%
-
S
S(D)
-Other rolling mills:
- - Hot or combination hot and
cold
- - Cold
- Rolls for rolling mills
- Other parts
Machine-tools for working any
material, by removing of
material by laser or other light
or photon beam, ultrasonic,
electro-discharge, electrochemical, electro beam, ionicbeam or plasma arc processes.
- Operated by laser or other light
or photon beam processes
- Operated by ultrasonic processes
- Operated by electro-discharge
processes
- Other
Machining centres, unit
construction machines (single
station) and multi-station
transfer machines, for working
metal.
- Machining centres
- Unit construction machines
(single station)
- Multi-station transfer machines
Lathes (including turning
centres) for removing metal.
- Horizontally lathes:
- - Numerically controlled
- - Other
- Other lathes:
- - Other
379
VAT
Rate
Remarks
Deleted
8456.91 &
8456.99 &
inserted
8456.90.00
HS 2007
HS
Code
84.59
8459.10.00
8459.21.00
8459.29.00
8459.31.00
8459.39.00
8459.40.00
8459.51.00
8459.59.00
8459.61.00
8459.69.00
8459.70.00
84.60
8460.11.00
8460.19.00
8460.21.00
8460.29.00
8460.31.00
Machine-tools (including waytype unit head machines) for
drilling, boring, milling,
threading or tapping by
removing metal, other than
lathes (including turning
centres) of heading 84.58
- Way-type unit head machines
- Other drilling machines:
- - Other
- Other boring-milling machines:
- - Other
- Other boring machines
- Milling machines, knee-type:
- - Other
- Other milling machines:
- - Other
- Other threading or tapping
machines
Machine-tools for deburring,
sharpening, grinding, honing,
lapping, polishing or otherwise
finishing metal or cermets by
means of grinding stones,
abrasives or polishing products,
other than gear cutting, gear
grinding or gear finishing
machines of heading 84.61.
- Flat-surface grinding machines,
in which the positioning in any
one axis can be set up to an
accuracy of at least 0.01mm:
- - Other
- Other grinding machines, in
which the positioning in any
one axis can be set up to an
accuracy of at least 0.01mm:
- - Other
- Sharpening (tool or cutter
grinding) machines:
Stat.
Unit of
Qty.
Cust
Duty
Rate
Excise
Duty
Rate
kg
5%
-
S(D)
kg
kg
5%
5%
-
S(D)
S
kg
kg
kg
5%
5%
5%
-
S
S
S(D)
kg
kg
5%
5%
-
S(D)
S(D)
kg
kg
5%
5%
-
S(D)
S(D)
kg
5%
-
S(D)
kg
kg
5%
5%
-
S
S
kg
kg
5%
5%
-
S
S
kg
5%
-
S
380
VAT
Rate
Remarks
HS
Code
8450.39.00
8460.40.00
8460.90.00
- - Other
- Honing or lapping machines
- Other
84.61
8461.20.00
8461.30.00
8461.40.00
8461.50.00
8461.90.00
84.62
8462.10.00
8462.21.00
8462.29.00
8462.31.00
8462.39.00
8462.41.00
8462.49.00
Stat.
Unit of
Qty.
Cust
Duty
Rate
Excise
Duty
Rate
kg
kg
kg
5%
5%
5%
-
S
S(D)
S (D)
kg
kg
5%
5%
-
S(D)
S
kg
kg
kg
5%
5%
5%
-
S
S
S
kg
5%
-
S(D)
kg
kg
5%
5%
-
S
S(D)
kg
kg
5%
5%
-
S
S
kg
kg
5%
5%
-
S
S(D)
Machine-tools for planing,
shaping, slotting, broaching,
gear cutting, gear grinding or
gear finishing, sawing, cuttingoff and other machine-tools
working by removing metal, or
cermets, not elsewhere specified
or included.
- Shaping or slotting machines
- Broaching machines
- Gear cutting, gear grinding or
gear finishing machines
- Sawing or cutting-off machines
- Other
Machine-tools (including
presses) for working metal by
forging, hammering or diestamping; machine-tools
(including presses) for working
metal by bending, folding,
straightening, flattening,
shearing, punching or notching;
presses for working metal or
metal carbides, not specified
above.
- Forging or die-stamping
machines (including presses)
and hammers
- Bending, folding, straightening
or flattening machines
(including presses):
- - Other
- Shearing machines (including
presses), other than combined
punching and shearing
machines:
- - Other
- Punching or notching machines
(including presses), including
combined punching and
shearing machines:
- - Other
381
VAT
Rate
Remarks
Heading
8461.10.00
Deleted
2002
HS
Code
8462.91.00
8462.99.00
84.63
8463.10.00
8463.20.00
8463.30.00
8463.90.00
84.64
8464.10.00
8464.20.00
8464.90.00
84.65
8465.10.00
8465.91.00
8465.92.00
8465.93.00
8465.94.00
8465.95.00
8465.96.00
8465.99.00
Stat.
Unit of
Qty.
Cust
Duty
Rate
Excise
Duty
Rate
- Other:
- - Hydraulic presses
- - Other
kg
kg
5%
5%
-
S
S
Other machine-tools for working
metal, or cermets, without
removing material.
- Draw-benches for bars, tubes,
profiles, wire or the like
- Thread rolling machines
- Machines for working wire
- Other
kg
kg
kg
kg
5%
5%
5%
5%
-
S
S
S
S
Machine-tools for working stone,
ceramics, concrete, asbestoscement or like mineral materials
or for cold working glass.
- Sawing machines
- Grinding or polishing machines
- Other
kg
kg
kg
5%
5%
5%
-
S
S
S
kg
Free
-
S(D)
kg
kg
Free
Free
-
S(D)
S(D)
kg
Free
-
S
kg
Free
-
kg
Free
-
S
S(D)
kg
kg
Free
Free
-
S(D)
S(D)
Machine-tools (including
machines for nailing, stapling,
glueing or otherwise assembling)
for working wood, cork, bone,
hard rubber, hard plastics or
similar hard materials.
- Machines which can carry out
different types of machining
operations without tool change
between such operations
- Other:
- - Sawing machines
- - Planing, milling or moulding
(by cutting) machines
- - Grinding, sanding or polishing
machines
- - Bending or assembling
machines
- - Drilling or morticing machines
- - Splitting, slicing or paring
machines
- - Other
382
VAT
Rate
Remarks
HS
Code
84.66
8466.10.00
8466.20.00
8466.30.00
8466.91.00
8466.92.00
8466.93.00
8466.94.00
Stat.
Unit of
Qty.
Cust
Duty
Rate
Excise
Duty
Rate
kg
kg
5%
5%
-
S
S
kg
5%
-
S
kg
kg
5%
5%
-
S
S
kg
5%
-
S (D)
kg
5%
-
S
kg
kg
5%
5%
-
S(D)
S
kg
kg
kg
kg
kg
5%
5%
5%
15%
5%
-
S(D)
S
S
S
S
kg
kg
kg
5%
5%
5%
-
S
S(D)
S
kg
5%
-
S
kg
5%
-
S
Parts and accessories suitable
for use solely or principally with
the machines of headings 84.56
to 84.65, including work or tool
holders, self-opening dieheads,
divinging heads, and other
special attachments for machinetools; tool holders for any type
of tool for working in the hand.
- Tool holders and self-opening
dieheads
- Work holders
- Dividing heads and other special
attachments for machine-tools
- Other:
- - For machines of heading 84.64
to 84.61
or 84.63
VAT
Rate
84.67
8467.11.00
8467.19.00
8467.21.00
8467.22.00
8467.29.00
8467.81.00
8467.89.00
8467.91.00
8467.92.00
8467.99.00
84.68
8468.10.00
8468.20.00
Tools for working in the hand,
pneumatic, hydraulic or with
self-contained electric or nonelectric motor.
- Pneumatic:
- - Rotary type (including
combined rotary-percussion)
- - Other
- With self-contained electric
motor:
- - Drills of all kinds
- - Saws
- - Other
- - Chain saws
- - Other
- Parts:
- - Of chain saws
- - Of pneumatic tools
- - Other
Machinery and apparatus for
soldering, brazing, or welding,
whether or not capable of
cutting, other than those of
heading 85.15; gas-operated
surface tempering machines and
appliances.
- Hand-held blow pipes
- Other gas-operated machinery
and apparatus
383
Remarks
Stat.
Unit of
Qty.
Cust
Duty
Rate
Excise
Duty
Rate
- Other machinery and apparatus
- Parts
kg
kg
5%
5%
-
S(D)
S
84.69
8469.00.00
Typewriters other than printers
of heading 84.43; wordprocessing machines.
no
15%
-
S
84.70
Calculating machines and
pocket-size data recording,
reproducing and displaying
machines with calculating
functions; accounting machines,
postage-franking machines,
ticket-issuing machines and
similar machines, incorporating
a calculating device; cash
registers.
- Electronic calculators capable of
operation without an external
source of electric power and
pocket-size data recording,
reproducing and displaying
machines with calculating
functions
- Other electronic calculating
machines:
- - Incorporating a printing device
- - Other
- Other calculating machines
- Cash registers
- Other
15%
-
S
HS
Code
8468.80.00
8468.90.00
8470.10.00
8470.21.00
8470.29.00
8470.30.00
8470.50.00
8470.90.00
84.71
VAT
Rate
Remarks
Deleted
8469.11,
8469.12,
8469.20,
8469.30 &
Inserted
8469.00.
HS 2007
.
No.
No.
No.
No.
No.
No.
Automatic data processing
machines and units thereof;
magnetic or optical readers,
machines for transcribing data
onto data media in coded form
and machines for processing
such data, not elsewhere
specified or included.
384
15%
15%
15%
15%
15%
-
S
S
S
S
S
Deleted
8470.40.
HS 2007
HS
Code
8471.30.00
8471.41.00
8471.49.00
- Portable automatic data
processing machines, weighing
not more than 10kg, consisting
of at least a central processing
unit, a keyboard and
a display
- Other automatic data
processing machines:
- - Comprising in the same
housing at least a central
processing unit and an input
and output unit, whether or
not combined
- - Other, presented in the form of
systems
- processing units other
than those of subheading
8471.41 or 8471.49, whether
or not containing in the same
housing one or two of the
following types of unit: storage
units, input units, output units
Stat.
Unit of
Qty.
No.
-
Remarks
S
5%
-
S
No.
5%
-
S
5%
5%
-
S
S
-
S
8471.60.00
- Input or output units, whether or
not containing storage units in
the same housing
- Storage units
- Other units of automatic data
processing machines
- Other
No.
8472.10.00
5%
No.
No.
No.
84.72
VAT
Rate
2004
changes
- - - Network File Servers
- - - Other
8471.90.00
Excise
Duty
Rate
Deleted
8471.10.
HS2007
8471.50.10
8471.50.90
8471.70.00
8471.80.00
Cust
Duty
Rate
5%
No.
5%
-
S
No.
No.
5%
5%
-
S
S
No.
15%
-
S
Other office machines (for
example, hectograph or stencil
duplicating machines,
addressing machines, automatic
banknote dispensers, coinsorting machines, coin-counting
or wrapping machines, pencilsharpening machines,
perforating or stapling
machines).
- Duplicating machines
385
HS
Code
8472.30.00
8472.90.00
84.73
8473.10.10
8473.10.90
8473.21.00
8473.29.00
8473.30.00
8473.40.00
8473.50.00
84.74
8474.10.00
8474.20.00
Stat.
Unit of
Qty.
- Machines for sorting or folding
mail or for inserting mail in
envelopes or bands, machines
for opening, closing or sealing
mail and machines for affixing
or cancelling postage stamps
- Other
Cust
Duty
Rate
Excise
Duty
Rate
VAT
Rate
Remarks
Deleted
8472.20
HS 2007
Parts and accessories (other than
covers, carrying cases and the
like) suitable for use solely or
principally with machines of
headings 84.69 to 84.72.
- Parts and accessories of the
machines of the heading 84.69:
- - - Braille
- - - Other
machines of the heading 84.70:
- - Of the electronic calculating
machines of subheading 8470.10,
8470.21 or 8470.29
- - Other
- Parts and accessories equally
suitable for use with machines of
two or more of the headings 84.69
to 84.72
No.
No.
15%
15%
-
S
S
kg
kg
free
15%
-
S
S
kg
kg
15%
15%
Free
-
S
S
-
S
-
S
-
S
-
S (D)
S(D)
kg
15%
kg
15%
kg
Machinery for sorting,
screening, separating, washing,
crushing, grinding, mixing or
kneading earth, stone, ores or
other mineral substances, in
solid (including powder or paste)
form; machinery for
agglomerating, shaping or
moulding solid mineral fuels,
ceramic paste, unhardened
cements, plastering materials or
other mineral products in
powder or paste form; machines
for forming foundry moulds of
sand.
- Sorting, screening, separating or
washing machines
- Crushing or grinding machines
kg
kg
386
free
free
HS
Code
8474.31.00
8474.32.00
8474.39.00
8474.80.00
8474.90.00
84.75
8475.10.00
8475.21.00
8475.29.00
8475.90.00
84.76
8476.21.00
8476.29.00
8476.81.00
8476.89.00
8476.90.00
84.77
8477.10.00
8477.20.00
8477.30.00
Stat.
Unit of
Qty.
Cust
Duty
Rate
Excise
Duty
Rate
kg
free
-
S (D)
kg
kg
kg
kg
free
free
free
free
-
S
S(D)
S(D)
S
kg
free
-
S(D)
kg
kg
kg
free
free
free
-
S(D)
S(D)
S
No.
No.
15%
15%
-
S
S
No.
No.
kg
15%
15%
15%
-
S
S
S
kg
kg
No.
free
free
free
-
S (D)
S (D)
S (D)
- Mixing or kneading machines:
- - Concrete or mortar mixers
- - Machines for mixing mineral
substances with bitumen
- - Other
- Other machinery
- Parts
Machines for assembling electric
or electronic lamps, tubes or
valves or flashbulbs, in glass
envelopes; machines for
manufacturing or hot working
glass or glassware.
- Machines for assembling electric
or electronic lamps, tubes or
valves or flashbulbs, in glass
envelopes
- Machines for manufacturing or
hot working glass or glassware:
- - Machines for making optical
fibres and preforms thereof
- - Other
- Parts
Automatic goods-vending
machines (for example, postage
stamp, cigarette, food or
beverage machines), including
money-changing machines.
- Automatic beverage-vending
machines:
- - Incorporating heating or
refrigerating devices
- - Other
- - Other machines:
- - Incorporating heating or
refrigerating devices
- - Other
- Parts
Machinery for working rubber
or plastics or for the
manufacture of products from
these materials, not specified or
Chapter.
- Injection-moulding machines
- Extruders
- Blow moulding machines
387
VAT
Rate
Remarks
HS
Code
8477.40.00
8477.51.00
8477.59.00
8477.80.00
8477.90.00
84.78
8478.10.00
8478.90.00
84.79
8479.10.00
8479.20.00
8479.30.00
8479.40.00
8479.50.00
8479.60.00
8479.81.00
8479.82.00
8479.89.00
8479.90.00
Stat.
Unit of
Qty.
Cust
Duty
Rate
Excise
Duty
Rate
No.
free
-
S (D)
kg
kg
kg
kg
free
free
free
free
-
S
S (D)
S (D)
S
No.
kg
free
free
-
S (D)
S
kg
5%
-
S
kg
free
-
S (D)
kg
kg
free
free
-
S (D)
S (D)
kg
kg
5%
5%
-
S
S
kg
5%
-
S
kg
kg
kg
5%
5%
5%
-
S
S
S
- Vacuum moulding machines and
other thermoforming machines
- Other machinery for moulding or
otherwise forming:
- - For moulding or retreading
pneumatic tyres or for moulding
or otherwise forming inner tubes
- - Other
- Other machinery
- Parts
Machinery for preparing or
making up tobacco, not specified
or included elsewhere in this
Chapter.
- Machinery
- Parts
Machines and mechanical
appliances, having individual
functions, not specified or
Chapter.
- Machinery for public works,
building or the like
- Machinery for the extraction or
preparation of animal or fixed
vegetable fats or oils
- Presses for the manufacture of
particle board or fibre building
board of wood or other ligneous
materials and other machinery
for treating wood or cork
- Rope or cable-making machines
- Industrial robots, not elsewhere
specified or included
- Evaporative air coolers
- Other machines and mechanical
appliances:
- - For treating metal, including
electric wire coil-winders
- - Mixing, kneading, crushing,
grinding, screening, sifting,
homogenising, emulsifying or
stirring machines
- - Other
- Parts
388
VAT
Rate
Remarks
HS
Code
84.80
8480.10.00
8480.20.00
8480.30.00
8480.41.00
8480.49.00
8480.50.00
8480.60.00
8480.71.00
8480.79.00
84.81
8481.10.00
8481.20.00
8481.30.00
8481.40.00
8481.80.00
8481.90.00
84.82
8482.10.00
8482.20.00
8482.30.00
8482.40.00
8482.50.00
8482.80.00
8482.91.00
8482.99.00
Stat.
Unit of
Qty.
Cust
Duty
Rate
Excise
Duty
Rate
kg
kg
kg
5%
5%
5%
-
S
S
S
kg
kg
kg
kg
5%
5%
5%
5%
-
S
S
S
S
kg
kg
5%
5%
-
S
S
kg
15%
-
S
kg
kg
kg
kg
kg
15%
15%
15%
15%
15%
-
S
S
S
S
S
kg
15%
-
S
kg
kg
kg
kg
15%
15%
15%
15%
-
S
S
S
S
kg
15%
-
S
kg
kg
15%
15%
-
S
S
Moulding boxes for metal
foundry; mould bases; moulding
patterns; moulds for metal
(other than ingot moulds), metal
carbides, glass, mineral
materials, rubber or plastics.
- Moulding boxes for metal
foundry
- Mould bases
- Moulding patterns
- Moulds for metal or metal
carbides:
- - Injection or compression types
- - Other
- Moulds for glass
- Moulds for mineral materials
- Moulds for rubber or plastics:
- - Injection or compression types
- - Other
Taps, cocks, valves and similar
appliances for pipes, boiler
shells, tanks, vats or the like,
including pressure-reducing
valves and thermostatically
controlled valves.
- Pressure-reducing valves
- Valves for oleohydraulic or
pneumatic transmissions
- Check (nonreturn) valves.
- Safety or relief valves
- Other appliances
- Parts
Ball or roller bearings.
- Ball bearings
- Tapered roller bearings, including
cone and tapered roller
assemblies
- Spherical roller bearing
- Needle roller bearings
- Other cylindrical roller bearings
- Other, including combined
ball/roller bearings
- Parts:
- - Balls, needles and rollers
- - Other
389
VAT
Rate
Remarks
HS
Code
84.83
8483.10.00
8483.20.00
8483.30.00
8483.40.00
8483.50.00
8483.60.00
8483.90.00
84.84
8484.10.00
8484.20.00
8484.90.00
Stat.
Unit of
Qty.
Cust
Duty
Rate
Excise
Duty
Rate
kg
15%
-
S
kg
15%
-
S
kg
15%
-
S
kg
15%
-
S
kg
15%
-
S
kg
15%
-
S
kg
15%
-
S
kg
kg
kg
15%
15%
15%
-
S
S
S(D)
Transmission shafts (including
camshafts and crankshafts) and
cranks; bearing housings and
plain shaft bearings; gears and
gearing; ball or roller screws;
gear-boxes and other speed
changers, including torque
converters; flywheels and
pulleys, including pulley blocks;
clutches and shaft couplings
(including universal joints).
- Transmission shafts (including
camshafts and crankshafts) and
cranks
- Bearing housings, incorporating
ball orroller bearings
- Bearing housings, not
incorporating ball or roller
bearings, plain shaft bearings
- Gears and gearing, other than
toothed wheels, chain sprockets
and other transmission elements
presented separately; ball or
roller screws; gear boxes and
other speed changers, including
torque converters
- Flywheels and pulleys, including
pulley blocks
- Clutches and shaft couplings
(including universal joints)
- Toothed wheels, chain sprockets
and other transmission elements
presented separately; parts
Gaskets and similar joints of
metal sheeting combined with
other material or two or more
layers of metal; sets or
assortments of gaskets and
similar joints, dissimilar in
composition, put up in pouches,
envelopes or similar packings;
mechanical seals.
- Gaskets and similar joints of
metal sheeting combined with
other material or of two or more
layers of metal
- Mechanical seals
- Other
390
VAT
Rate
Remarks
HS
Code
Stat.
Unit of
Qty.
Cust
Duty
Rate
Excise
Duty
Rate
VAT
Rate
[84.85]
84.86
8486.10.00
8486.20.00
8486.30.00
8486.40.00
8486.90.00
84.87
8487.10.00
8487.90.00
Machines and apparatus of a
kind used solely or principally
for the manufacture of
semiconductor boules or wafers,
semiconductor devices,
electronic integrated circuits or
flat panel displays; machines
and apparatus specified in Note
9(C ) to this Chapter; parts and
accessories.
- Machines and apparatus for the
manufacture of boules or wafers.
manufacture of semicondeuctor
devices or of electronic integrated
circuits.
manufacture of flat panel displays
- Machines and apparatus
specified in Note 9(C ) to this
Chapter
- Parts and accessories
Machinery parts, not containing
electrical connectors, insulators,
coils, contacts or other electrical
features, not specified or
Chapter.
- Ships’, or boats’ propellers and
blades therefor
- Other
391
kg
5%
-
S
kg
5%
-
S
kg
5%
-
S
kg
kg
5%
5%
-
S
S
kg
15%
15%
-
S
S
Remarks
Deleted
8485,
8485.10 &
8485.90
Goods
moved
to 8487
Inserted
new
heading
8486 &
subheading
s 8486.10,
8486.20,
8486.30,
8486.40 &
8486.90
HS 2007
Chapter 85
Electrical machinery and equipment and parts thereof; sound recorders and reproducers, television
image and sound recorders and reproducers, and parts and accessories of such articles
Notes
1.
This Chapter does not cover:
(a)
Electrically warmed blankets, bed pads, foot-muffs or the like; electrically warmed clothing, footwear or ear
pads or other electrically warmed articles worn on or about the person:
(b)
Articles of glass of heading 70.11;
(c)
Machines and apparatus of heading 84.86;
(d)
Vacuum apparatus of a kind used in medical, surgical, dental or veterinary purposes (Chapter 90); or
(e)
Electrically heated furniture of Chapter 94.
2.
Headings 85.01 to 85.04 do not apply to goods described in heading 85.11, 85.12, 85.40, 85.41 or 85.42.
However, metal tank mercury arc rectifiers remain classified in heading 85.04
3.
Heading 85.09 covers only the following electro-mechanical machines of the kind commonly used for domestic
purposes:
(a)
Floor polishers, food grinders and mixers, and fruit or vegetable juice extractors, of any weight.
(b)
Other machines provided the weight of such machines does not exceed 20kg.
The heading does not, however, apply to fans or ventilating or recycling hoods incorporating a fan, whether
or not fitted with filters (heading 84.14), centrifugal clothes-dryers (heading 84.21), dish washing machines
(heading 84.22) household washing machines (heading 84.50), roller or other ironing machines (heading
84.20 or 84.51), sewing machines (heading 84.52), electric scissors (heading 84.67) or to electro-thermic
appliances (heading 85.16).
4.
5.
For the purposes of heading 85.23:
(a)
“Solid-state non-volatile storage devices” (for example, “flash memory cards” or “flash electronic storage
cards”) are storage devices with a connecting socket, comprising in the same housing one or more flash
memories (for example, “FLASH E2 PROM”) in the form of integrated circuits mounted on a printed
circuit board. They may include a controller in the form of an integrated circuit and discrete passive
components, such as capacitors and resistors;
(b)
The term “smart cards” means cards which have embedded in them one or more electronic integrated
circuits (a microprocessor, random access memory (RAM) or read-only memory (ROM) in the form of
chips. These cards may contain contacts, a magnetic strip or an embedded antenna but do not contain
any other active or passive circuit elements.
For the purposes of heading 85.34, “printed circuits” are circuits obtained by forming on an insulating base, by
any printing process (for example, embrossing, plating-up, etching) or by the “film circuit” technique, conductor
elements, contacts or other printed components ( for example, inductances, resistors, capacitors) alone or
interconnected according to apre-established pattern, other than elements which can produce, rectify, modulate or
amplify an electrical signal ( for example, semi-conductor elements).
The expression "printed circuits" does not cover circuits combined with elements other than those obtained
during the printing process, nor does it cover individual, discrete resistors, capacitors or inductances. Printed
circuits may, however, be fitted with non-printed connecting elements.
Thin- or thick-film circuits comprising passive and active elements obtained during the same
technological process are to be classified in heading 85.42.
392
6.
For the purposes of heading 85.36, “connectors for optical fibres, optical fibre bundles or cables”
means connectors that simply mechanically align optical fibres end to end in a digital line system. They
perform no other function, such as the amplification, regeneration or modification of a signal.
7.
Heading 85..37 does not include cordless infrared devices for the remote control of television receivers
or other electrical equipment (heading 85.43).
8.
For the purposes of headings 85.41 and 85.42:
(a)"Diodes, transistors and similar semi-conductor devices" are semi-conductor devices the operation of which
depends on variations in resistivity on the application of an electric field;
(b)"Electronic integrated circuits” and are:
(i)
Monolithic integrated circuits in which the circuit elements (diodes, transistors, resistors, capacitors,
inductances, etc) are created in the mass (essentially) and on the surface of a semi-conductor material
( for example, doped silicon, gallium arsenide, silicon germanium, indium phosphide) and are
inseparably associated;
(ii) Hybrid integrated circuits in which passive elements (resistors, capacitors, inductances, etc.), obtained
by thin- or thick-film technology, and active elements, (diodes, transistors, monolithic integrated
circuits, etc) obtained by semi-conductor technology, are combined to all intents and purposes
indivisibly, on a single insulating substrate (glass, ceramic, etc). These
circuits may also
include discrete components;
(iii) Multichip integrated circuits consisting of two or more interconnected monolithic integrated circuits
combined to all intents and purposes indivisibly, whether or not on one or more insulating substrates,
with or without leadframes, but with no other active or passive circuit elements.
For the classification of the articles defined in this Note, headings 85.41 and 85.42 shall take precedence over any
other heading in the Nomenclature, except in the case of heading 85.23, which might cover them by reference to,
in particular, their function.
9.
For the purposes of heading 85.48, "spent primary cells, spent primary batteries and spent electric a" are those
which are neither usable as such because of breakage, cutting-up, wear or other reasons, nor capable of being
recharged.
Subheading Note
1.
Subheading 8527.12 covers only cassette-players with built-in-amplifier, without built-in loudspeaker, capable of
operating without an external source of electric power and the dimensions of which do not exceed 170mm x
100mm x 45mm.
393
HS
Code
85.01
8501.10.00
8501.20.00
8501.31.00
8501.32.00
8501.33.00
8501.34.00
8501.40.00
8501.51.00
8501.52.00
8501.53.00
8501.61.00
8501.62.00
8501.63.00
8501.64.00
Electric motors and generators
(excluding generating sets).
- Motors of an output not
exceeding 37.5W
- Universal AC/DC motors of an
output exceeding 37.5W
- Other DC motors; DC generators:
- - Of an output not exceeding
750W
- - Of an output exceeding 750W
but not exceeding 75kW
- - Of an output exceeding 75kW
- Other AC motors, single-phase
- Other AC motors, multi-phase:
750W
- - Of an output exceeding 750W
- AC generators (alternators):
75kVA
- - Of an output exceeding 75kVA
but not exceeding 375kVA
- - Of an output exceeding
375kVA but not exceeding
750kVA
750kVA
Stat.
Unit of
Qty.
Cust
Duty
Rate
Excise
Duty
Rate
No.
5%
-
S
No.
5%
-
S
No.
5%
-
S
No.
5%
-
S
No.
No.
No.
5%
5%
5%
-
S
S
S
No
5%
-
S
No.
No.
5%
5%
-
S
S
No.
5%
-
S
No.
5%
-
S
No
No.
5%
5%
-
S
S
No.
5%
-
S(D)
No.
5%
-
S(D)
No.
5%
-
S
kg
5%
-
S
VAT
Rate
85.02
8502.11.00
8502.12.00
8502.13.00
8502.20.00
Electric generating sets and
rotary converters.
- Generating sets with
compression-ignition internal
combustion piston engines
(diesel or semi-diesel engines):
75kVA
- - Of an output exceeding 75kVA
but not exceeding 375kVA
375kVA
- Generating sets with sparkignition internal combustion
piston engines
394
Remarks
Stat.
Unit of
Qty.
Cust
Duty
Rate
Excise
Duty
Rate
- Other generating sets:
- - Wind-powered
- - Other
- Electric rotary converters
No.
No.
No.
5%
5%
5%
-
S
S
S
principally with the machines of
heading 85.01 or 85.02
No.
5%
-
S
No.
5%
-
S
No.
5%
-
S
No.
5%
-
S(D)
No.
5%
-
S
No.
5%
-
S
No.
5%
-
S
No.
5%
-
S
No.
No.
No.
kg
5%
Free
5%
5%
-
S
S
S
S
HS
Code
8502.31.00
8502.39.00
8502.40.00
85.03
8503.00.00
85.04
8504.10.00
8504.21.00
8504.22.00
8504.23.00
8504.31.00
8504.32.00
8504.33.00
8504.34.00
8504.40.00
8504.50.00
8504.90.00
85.05
Electrical transformers, static
converters (for example,
rectifiers) and inductors.
- Ballasts for discharge lamps of
tubes
- Liquid dielectric transformers:
- - Having a power handling
capacity not exceeding 650kVA
capacity exceeding 650kVA but
not exceeding 10,000kVA
capacity exceeding 10,000kVA
- Other transformers:
capacity not exceeding 1kVA
not exceeding 16kVA
not exceeding 500kVA
capacity exceeding 500kVA
- Static converters
- Other inductors
- Parts
Electro-magnets; permanent
magnets and articles intended to
become permanent magnets
after magnetisation; electromagnetic or permanent magnet
chucks, clamps and similar
holding devices; electromagnetic couplings, clutches and
brakes; electro-magnetic lifting
heads.
395
VAT
Rate
Remarks
HS
Code
8505.11.00
8505.19.00
8505.20.00
8505.90.00
85.06
8506.10.00
8506.30.00
8506.40.00
8506.50.00
8506.60.00
8506.80.00
8506.90.00
85.07
8507.10.00
8507.20.00
8507.30.00
8507.40.00
8507.80.00
8507.90.00
8508
8508.11.00
8508.19.00
8508.60.00
8508.70.00
Stat.
Unit of
Qty.
Cust
Duty
Rate
Excise
Duty
Rate
kg
kg
5%
5%
-
S (D)
S
kg
kg
5%
5%
-
S
S
No.
No.
No.
No.
No.
15%
15%
15%
15%
15%
-
S
S
S
S
S
No.
kg
15%
15%
-
S
S
No.
No.
No.
No.
No.
kg
*
*
15%
15%
*
Free
-
S
S
S
S
S
S
- Permanent magnets and articles
intended to become permanent
magnets after magnetisation:
- - Of metal
- - Other
- Electro-magnetic couplings,
clutches and brakes
- Other, including parts
Primary cells and primary
batteries.
- Manganese dioxide
- Mercuric oxide
- Silver oxide
- Lithium
- Air-zinc
- Other primary cells and primary
batteries
- Parts
Electric accumulators, including
separators therefor, whether or
not rectangular (including
square).
- Lead-acid, of a kind used for
starting piston engines
- Other lead-acid accumulators
- Nickel-cadmium
- Nickel-iron
- Other accumulators
- Parts
Vacuum cleaners
- With self-contained electric
motor:
- - Of a power not exceeding 1,500
W and having a dust bag or other
receptacle capacity not exceeding
20 l
- - Other
- - Other vacuum cleaners
- - Parts
No
No
No
No.
25%
25%
25%
25%
-
VAT
Rate
S
S
S
S
Deleted
8505.30
HS 2007
Inserted
heading
85.08 &
subheading
s8508.11.
8508.19
8508.60
8505.70
HS 2007
Deleted
8509.10,
8509.20
8509.30
HS 2007
85.09
8509.40.00
Remarks
Electro-mechanical domestic
appliances, with self-contained
electric motor, other than
vacuum cleaners of heading
8508.
- Food grinders and mixers; fruit or
vegetable juice extractors
No.
*25% or K20,000 per unit whichever is the greater
396
25%
-
S
HS
Code
8509.80.00
8509.90.00
- Other appliances
- Parts
85.10
8510.10.00
8510.20.10
8510.20.90
8510.30.00
8510.90.00
85.11
8511.10.00
8511.20.00
8511.30.00
8511.40.00
8511.50.00
8511.80.00
8511.90.00
85.12
8512.10.00
8512.20.00
Shavers, hair clippers and hairremoving appliances, with selfcontained electric motor.
- Shavers
- Hair clippers:
- - - Agricultural clippers (for
example, for sheep, cattle,
horses)
- - - Other
- Hair-removing appliances
- Parts
Electrical ignition or starting
equipment of a kind used for
spark-ignition or compressionignition internal combustion
engines (for example, ignition
magnetos, magneto-dynamos,
ignition coils, sparking plugs and
glow plugs, starter motors);
generators (for example,
dynamos, alternators) and cutouts of a kind used in
conjunction with such engines.
- Sparking plugs
- Ignition; magneto-dynamos;
magnetic flywheels
- Distributors; ignition coils
- Starter motors and dual purpose
starter-generators
- Other generators
- Other equipment
- Parts
Electrical lighting or signalling
equipment (excluding articles of
heading 85.39) windscreen
wipers, defrosters and demisters,
of a kind used for cycles or
motor vehicles.
- Lighting or visual signalling
equipment of a kind used on
bicycles
- Other lighting or visual signalling
equipment
Stat.
Unit of
Qty.
Cust
Duty
Rate
Excise
Duty
Rate
No.
kg
25%
25%
-
S
S
kg
15%
-
S
kg
kg
kg
kg
5%
15%
15%
15%
-
S
S
S
S
kg
15%
-
S
kg
kg
15%
15%
-
S
S
kg
kg
kg
kg
15%
15%
15%
15%
-
S
S
S (D)
S
kg
15%
-
S
kg
15%
-
S
397
VAT
Rate
Remarks
HS
Code
8512.30.00
8512.40.00
8512.90.00
85.13
8513.10.00
8513.90.00
85.14
8514.10.00
8514.20.00
8514.30.00
8514.40.00
8514.90.00
85.15
8515.11.00
8515.19.00
Stat.
Unit of
Qty.
Cust
Duty
Rate
Excise
Duty
Rate
kg
15%
-
S
kg
kg
15%
15%
-
S
S
No.
No.
15%
15%
-
S
S
kg
5%
-
S(D)
kg
kg
5%
5%
-
S(D)
S(D)
kg
kg
5%
5%
-
S
S
kg
kg
5%
5%
-
S
S
- Sound signalling equipment
- Windscreen wipers, defrosters
and demisters
- Parts
Portable electric lamps designed
to function by their own source
of energy (for example, dry
batteries, accumulators,
magnetos), other than by
lighting equipment of heading
85.12.
- Lamps
- Parts
Industrial or laboratory electric
furnaces and ovens (including
those functioning by induction
or dielectric loss); other
industrial or laboratory
equipment for the heat
treatment of materials by
induction or dielectric loss.
- Resistance heated furnaces and
ovens
- Furnaces and ovens functioning
by induction or dielectric loss
- Other furnaces and ovens
- Other equipment for the heat
treatment of materials by
induction or dielectric loss
- Parts
Electric (including electrically
heated gas), laser or other light
or photon beam, ultrasonic,
electro beam, magnetic pulse or
plasma arc soldering, brazing or
welding machines and
apparatus, whether or not
capable of cutting; electric
machines and apparatus for hot
spraying of metals or cermets.
- Brazing or soldering machines
and apparatus:
- - Soldering irons and guns
- - Other
398
VAT
Rate
Remarks
HS
Code
8515.21.00
8515.29.00
8515.31.00
8515.39.00
8515.80.00
8515.90.00
85.16
8516.10.00
8516.21.00
8516.29.00
8516.31.00
8516.32.00
8516.33.00
8516.40.00
8516.50.00
8516.60.00
8516.71.00
8516.72.00
8516.79.00
8516.80.00
8516.90.00
Stat.
Unit of
Qty.
Cust
Duty
Rate
Excise
Duty
Rate
kg
kg
5%
5%
-
S
S
kg
kg
kg
kg
5%
5%
5%
5%
-
S
S
S
S
No.
25%
-
S
No.
No.
25%
25%
-
S
S
No.
No.
No.
No.
No.
25%
25%
25%
25%
25%
-
S
S
S
S
S
No.
25%
-
S
No.
No.
kg
No.
kg
25%
25%
25%
25%
25%
-
S
S
S
S
S
- Machines and apparatus for
resistance welding of metal:
- - Fully or partly automatic
- - Other
- Machines and apparatus for arc
(including plasma arc) welding
of metals:
- - Fully or partly automatic
- - Other
- Other machines and apparatus
- Parts
Electric instantaneous or storage
water heaters and immersion
heaters; electric space heating
apparatus and soil heating
apparatus; electro-thermic hairdressing apparatus (for example,
hair dryers, hair curlers, curling
tong heaters) and hand dryers;
electric smoothing irons; other
electro-thermic appliances of a
kind used for domestic purposes;
electric heating resistors, other
than those of heading 85.45.
- Electric instantaneous or storage
water heaters and immersion
heaters
- Electric space heating apparatus
and electric soil heating
apparatus:
- - Storage heating radiators
- - Other
- Electro-thermic hair-dressing or
hand-drying apparatus:
- - Hair dryers
- - Other hair-dressing apparatus
- - Hand-drying apparatus
- Electric smoothing irons
- Microwave ovens
- Other ovens; cookers, cooking
plates, boiling rings, grillers and
roasters
- Other electro-thermic appliances:
- - Coffee or tea makers
- - Toasters
- - Other
- Electric heating resistors
- Parts
399
VAT
Rate
Remarks
HS
Code
85.17
8517.11.00
8517.12.00
8517.18.00
8517.61.00
8517.62.00
8517.69.00
8517.70.00
85.18
8518.10.00
8518.21.00
8518.22.00
8518.29.00
Stat.
Unit of
Qty.
Cust
Duty
Rate
Excise
Duty
Rate
kg
15%
-
S
Telephone sets, including
telephones for cellular networks
or for other wireless; other
apparatus for the transmission
or reception of voice, images or
other data, including apparatus
for communication in a wired or
wireless network (such as a local
or wide area network), other
than transmission or reception
apparatus of heading 84.43,
85.25, 85.27 or 85.28.
- Telephone sets, including
telephones for cellular networks
or for other wireless networks:
- - Line telephone sets with
cordless handsets
- - Telephones for cellular
networks or for other wireless
networks
- - Other
- Other apparatus for transmission
or reception of voice, images or
other data, including apparatus
for communication in a wired or
wireless networks (such as local
or wide area network):
- - Base stations
- - Machines for the reception,
conversion and transmission or
regeneration of voice, images or
other data, including switching
and routing apparatus
- - Other
- Parts
Microphones and stands
therefor; loudspeakers, whether
or not mounted in their
enclosures; headphones and
earphones, whether or not
combined with a microphone,
and sets consisting of a
microphone and one or more
loudspeakers; audio-frequency
electric amplifiers, electric
sound amplifier sets.
- Microphones and stands therefor
- Loudspeakers, whether or not
mounted in their enclosures:
- - Single loudspeakers, mounted
in their enclosures
- - Multiple loudspeakers, mounted
in the same enclosure
- - Other
VAT
Rate
15%
kg
kg
15%
-
S
S
kg
15%
-
S
kg
kg
kg
15%
15%
15%
-
S
S
S
kg
25%
-
S
No.
25%
-
S
No.
kg
25%
25%
-
S
S
400
Remarks
HS
Code
8518.30.00
8518.40.00
8518.50.00
8518.90.00
85.19
8519.20.00
8519.30.00
8519.50.00
8519.81.00
8519.89.00
- Headphones and ear phones,
whether or not combined with a
microphone, and sets consisting
of a microphone and one or
more loudspeakers
- Audio-frequency electric
amplifiers
- Electric sound amplifier sets
- Parts
Stat.
Unit of
Qty.
Cust
Duty
Rate
Excise
Duty
Rate
VAT
Rate
No.
25%
-
S
No.
No.
kg
25%
25%
25%
-
S
S
S
No.
No.
No.
25%
25%
25%
-
S
S
S
No.
No.
25%
25%
-
S
S
Video recording or reproducing
apparatus, whether or not
incorporating a video turner
- Magnetic tape-type
- Other
No.
-
25%
25%
-
S
S
Parts and accessories suitable
for use solely or principally with
the apparatus of headings 85.19
to 85.21.
- Pick-up cartridges
- Other
-
25%
25%
-
S
S
Sound recording or reproducing
apparatus.
- Apparatus operated by coins,
bank notes, bank cards, tokens
or by other means of payments
- Turntables (record-decks)
- Telephone answering machines
- Other apparatus:
-- Using magnetic, optical or
semiconductor media
-- Other
[85.20]
85.21
8521.10.00
8521.90.00
85.22
8522.10.00
8522.90.00
401
Remarks
Deleted
8519.10,
8519.21,
8519.29,
8519.31,
8519.39,
8519.40,
8519.92,
8519.93,
8519.99 &
inserted
8519.20,
8519.30,
8519.50,
8519.81&
8519.89
HS2007
Deleted
8520.10,
8520.20,
8520.32,
8520.33,
8520.39 &
8520.90
HS2007
HS
Code
85.23
8523.21.00
8523.29.00
8523.40.00
8523.51.00
8523.52.00
8523.59.00
8523.80.00
Discs, tapes, solid-state nonvolatile storage devices, “smart
cards” and other media for the
recording of sound or of other
phenomena, whether or not
recorded, including matrices and
masters for the production of
discs, but excluding products of
Chapter 37.
- Magnetic media:
-- Cards incorporating a magnetic
stripe
-- Other
- Optical media
- Semiconductor media:
-- Solid-state non-volatile storage
devices
-- “Smart cards”
-- Other
- Other
Stat.
Unit of
Qty.
Cust
Duty
Rate
Excise
Duty
Rate
VAT
Rate
No.
25%
25%
25%
-
S
S
S
No.
25%
25%
25%
25%
25%
-
S
S
S
S
S
[85.24]
402
Remarks
Deleted
8523.11,
8523.12,
8523.13,
8523.20,
8523.30,
8523.90 &
inserted
8523.21,
8523.23,
8523.40,
8523.51,
8523.52,
8523.59 &
8523.80
HS2007
Deleted
8524.10,
8524.31,
8524.32,
8524.39,
8524.40,
852451,
8524.52,
8524.53,
8524.60,
8524.91 &
8524.99
Goods
moved to
8523
HS2007
HS
Code
85.25
8525.50.00
8525.60.00
8525.80.00
85.26
8526.10.00
8526.91.00
8526.92.00
85.27
8527.12.00
8527.13.00
8527.19.00
8527.21.00
8527.29.00
Transmission apparatus for
radio-broadcasting or television,
whether or not incorporating
reception apparatus or sound
recording or reproducing
apparatus; television cameras,
digital cameras and video
camera recorders.
- Transmission apparatus
- Transmission apparatus
incorporating reception
apparatus
- Television cameras, digital
cameras and video camera
recorders
Stat.
Unit of
Qty.
No.
15%
5%
No.
Excise
Duty
Rate
VAT
Rate
-
S
-
S
-
S
-
S
-
S
S
-
S
-
S
S
-
S
S
25%
No.
Radar apparatus, radio
navigational aid apparatus and
radio remote control apparatus.
- Radar apparatus
- Other:
- - Radio navigational aid
apparatus
- - Radio remote control apparatus
Reception apparatus for radiobroadcasting, whether or not
combined, in the same housing,
with sound recording or
reproducing apparatus or a
clock.
- Radio-broadcast receivers
capable of operating without an
external source of power:
- - Pocket-size radio cassetteplayers
- - Other apparatus combined with
sound recording or reproducing
apparatus
- - Other
- Radio-broadcast receivers not
capable of operating without an
external source of power, of a
kind used in motor vehicles:
- - Combined with sound recording
or reproducing apparatus
- - Other
Cust
Duty
Rate
15%
kg
15%
15%
Kg
kg
25%
No.
25%
25%
No.
No.
25%
25%
No.
No.
403
Remarks
Deleted
8525.10,
8525.20,
8525.30,
8525.40 &
inserted
8525.50,
8525.60 &
8525.80
HS2007
HS
Code
8527.91.00
8527.92.00
8527.99.00
85.28
8528.41.00
8528.49.00
8528.51.00
8528.59.00
8528.61.00
8528.69.00
8528.71.00
8528.72.00
8528.73.00
85.29
8529.10.00
8529.90.00
Stat.
Unit of
Qty.
- Other:
- - Combined with sound recording
or reproducing apparatus
- - Not combined with sound
apparatus but combined with a
clock
- - Other
Monitors and projectors, not
incorporating television
reception-apparatus; reception
apparatus for television, weather
or not incorporating radiobroadcast receivers or sound or
video recording or reproducing
apparatus.
- Cathode -ray tube monitors:
- - Of a kind solely or principally
used in an automatic data
processing system of heading
84.71
- - Other
- Other monitors:
85.17
- - Other
- Projectors
85.17
-- Other
- Reception apparatus for
television, weather or not
incorporating radio-broadcast
receivers or sound or video
apparatus:
-- Not designed to incorporate a
video display or screen
-- Other, colour
-- Other, black and white or other
monochrome
Cust
Duty
Rate
Excise
Duty
Rate
VAT
Rate
No.
25%
-
S
No.
kg
25%
25%
-
S
S
No.& kg
No & kg
25%
25%
-
S
S
No.& kg
No.& kg
25%
25%
-
S
S
No.& kg
No.& kg
25%
25%
-
S
S
No.& kg
No.& kg
25%
25%
-
S
S
No.& kg
25%
-
S
kg
kg
25%
25%
-
S
S
principally with the apparatus of
- Aerials and aerial reflectors of
all kinds; parts suitable for use
therewith
- Other
404
Remarks
Deleted
8527.31,
8527.32,
8527.90 &
Inserted
8527.91,
8527.92,
8527.99
HS2007
Deleted
8528.12,
8528.13,
8528.21,
8528.22,
8528.30 &
inserted
8528.41,
8528.49,
8528.51,
8528.59,
8528.61,
8528.69,
8528.71,
8528.72 &
8528.73
HS2007
HS
Code
85.30
8530.10.00
8530.80.00
8530.90.00
85.31
8531.10.00
8531.20.00
8531.80.00
8531.90.00
85.32
8532.10.00
8532.21.00
8532.22.00
8532.23.00
8532.24.00
8532.25.00
2532.29.00
8532.30.00
8532.90.00
85.33
8533.10.00
Stat.
Unit of
Qty.
Cust
Duty
Rate
Excise
Duty
Rate
kg
kg
kg
free
5%
5%
-
S
S
S
kg
15%
-
S
kg
kg
kg
15%
15%
15%
-
S
S
S
kg
15%
-
S
kg
kg
kg
kg
kg
kg
15%
15%
15%
15%
15%
15%
-
S
S
S
S
S
S
kg
kg
15%
15%
-
S
S
kg
15%
-
S
Electrical signalling, safety or
traffic control equipment for
railways, tramways, roads,
inland waterways, parking
facilities, port installations or
airfields (other than those of
heading 86.08).
- Equipment for railways or
tramways
- Other equipment
- Parts
Electric sound or visual
signalling apparatus (for
example, bells, sirens, indicator
panels, burglar or fire alarms),
other than those of heading
85.12 or 85.30.
- Burglar or fire alarms and similar
apparatus
- Indicator panels incorporating
liquid crystal devices (LCD) or
light emitting diodes (LED)
- Other apparatus
- Parts
Electrical capacitors, fixed,
variable or adjustable (pre-set).
- Fixed capacitors designed for
use in 50/60 Hz circuits and
having a reactive power
handling capacity of not less
than 0.5 kvar (power
capacitors)
- Other fixed capacitors:
- - Tantalum
- - Aluminium electrolytic
- - Ceramic dielectric, single layer
- - Ceramic dielectric, multilayer
- - Dielectric of paper or plastics
- - Other
- Variable or adjustable (pre-set)
capacitors
- Parts
Electrical resistors (including
rheostats and potentiometers),
other than heating resistors.
- Fixed carbon resistors,
composition or film types
405
VAT
Rate
Remarks
HS
Code
8533.90.00
- Other fixed resistors:
- - For a power handling capacity
not exceeding 20 W
- - Other
- Wire wound variable resistors,
including rheostats and
potentiometers:
- - For a power handling capacity
not exceeding 20 W
- - Other
- Other variable resistors,
including rheostats and
potentiometers
- Parts
85.34
8534.00.00
Printed circuits.
8533.21.00
8533.29.00
8533.31.00
8533.39.00
8533.40.00
85.35
8535.10.00
8535.21.00
8535.29.00
8535.30.00
8535.40.00
8535.90.00
85.36
8536.10.00
8536.20.00
8536.30.00
Stat.
Unit of
Qty.
Cust
Duty
Rate
Excise
Duty
Rate
kg
kg
15%
15%
-
S
S
kg
kg
15%
15%
-
S
S
kg
kg
15%
15%
-
S
S
kg
15%
-
S
kg
15%
-
S
kg
kg
15%
15%
-
S
S
kg
15%
-
S
kg
kg
15%
15%
-
S
S
kg
kg
15%
15%
-
S
S
kg
15%
-
S
Electrical apparatus for
switching or protecting electrical
circuits, or for making
connections to or in electrical
circuits (for example, switches,
fuses, lightning arresters, voltage
limiters, surge suppressors,
plugs and other connectors,
junction boxes), for a voltage
exceeding 1,000 volts.
- Fuses
- Automatic circuit breakers:
- - For a voltage of less than
72.5 kV
- - Other
- Isolating switches and makeand- break switches
- Lightning arresters, voltage
limiters and surge suppressors
- Other
Electrical apparatus for
switching or protecting electrical
circuits, or for making
connections to or in electrical
circuits (for example, switches,
relays, fuses, surge suppressors,
plugs, sockets, lamp-holders and
other connectors, junction
boxes), for a voltage not
exceeding 1,000V; connectors
for optical fibres, optical fibre
bundles or cables.
- Fuses
- Automatic circuit breakers
- Other apparatus for protecting
electrical circuits
406
VAT
Rate
Remarks
HS
Code
8536.41.00
8536.49.00
8536.50.00
8536.61.00
8536.69.00
8536.70.00
8536.90.00
85.37
8537.10.00
8537.20.00
85.38
8538.10.00
8538.90.00
85.39
8539.10.00
8539.21.00
8539.22.00
8539.29.00
8539.31.00
8539.32.00
Stat.
Unit of
Qty.
Cust
Duty
Rate
Excise
Duty
Rate
kg
kg
kg
15%
15%
15%
-
S
S
S
kg
kg
15%
15%
-
S
S
kg
kg
15%
15%
-
S
S
kg
kg
15%
15%
-
S
S
kg
kg
15%
15%
-
S
S
No.
15%
-
S
No.
15%
-
S
No.
No.
15%
15%
-
S
S
No.
15%
-
S
No.
15%
-
S
- Relays:
- - For a voltage not exceeding
60V
- - Other
- Other switches
- Lamp-holders, plugs and sockets:
- - Lamp-holders
- - Other
- Connectors for optical fibres,
optical fibre bundles or cables
- Other apparatus
Boards, panels, consoles, desks,
cabinets and other bases,
equipped with two or more
apparatus of heading 85.35 or
85.36, for electric control or the
distribution of electricity,
including those incorporating
instruments or apparatus of
Chapter 90, and numerical
control apparatus, other than
switching apparatus of heading
85.17.
- For a voltage not exceeding
1,000V
- For a voltage exceeding 1,000V
principally with the apparatus of
heading 85.35, 85.36 or 85.37.
- Boards, panels, consoles, desks,
cabinets and other bases for the
goods of heading 85.37, not
equipped with their apparatus
- Other
Electrical filament or discharge
lamps, including sealed beam
lamp units and ultra-violet or
infra-red lamps, arc-lamps.
- Sealed beam lamp units
- Other filament lamps, excluding
ultra-violet or infra-red lamps:
- - Tungsten halogen
- - Other, of a power not exceeding
200W and for a voltage
exceeding 100V
- - Other
- Discharge lamps, other than
ultra-violetlamps:
- - Fluorescent, hot cathode
- - Mercury or sodium vapour
lamps; metal halide lamps
407
VAT
Rate
Remarks
Inserted
8536.70
HS2007
HS
Code
8539.39.00
8539.41.00
8539.49.00
8539.90.00
85.40
8540.11.00
8540.12.00
8540.20.00
8540.40.00
8540.50.00
8540.60.00
8540.71.00
8540.72.00
8540.79.00
8540.81.00
8540.89.00
8540.91.00
8540.99.00
- - Other
- Ultra-violet or infra-red lamps;
arc-lamps:
- - Arc-lamps
- - Other
- Parts
Stat.
Unit of
Qty.
Cust
Duty
Rate
Excise
Duty
Rate
No.
15%
-
S
No.
No.
kg
15%
15%
15%
-
S
S
S
kg
15%
-
S
kg
15%
-
S
kg
15%
-
S
kg
15%
-
S
kg
kg
15%
15%
-
S
S
kg
kg
kg
15%
15%
15%
-
S
S
S
kg
kg
15%
15%
-
S
S
kg
kg
15%
15%
-
S
S
Thermionic, cold cathode or
photo-cathode valves and tubes
(for example, vacuum or vapour
or gas filed valves and tubes,
mercury arc rectifying valves
and tubes, cathode-ray tubes,
television camera tubes).
- Cathode-ray television picture
tubes, including video monitor
cathode-ray tubes:
- - Colour
- - Black and white or other
monochrome
- Television camera tubes, image
converters and intensifiers;
other photo- cathode tubes
- Data/graphic display tubes,
colour, with a phosphor dot
screen pitch smaller than 0.4mm
- Data/graphic display tubes, black
and white or other monochrome
- Other cathode-ray tubes
- Microwave tubes (for example,
magnetrons, klystrons,
travelling wave tubes,
carcinotrons), excluding gridcontrolled tubes:
- - Magnetrons
- - Klystrons
- - Other
- Other valves and tubes:
- - Receiver or amplifier valves and
tubes
- - Other
- Parts:
- - Of cathode-ray tubes
- - Other
408
VAT
Rate
Remarks
HS
Code
85.41
8541.10.00
8541.21.00
8541.29.00
8541.30.00
8541.40.00
8541.50.00
8541.60.00
8541.90.00
85.42
8542.31.00
8542.32.00
8542.33.00
8542.39.00
8542.90.00
85.43
8543.10.00
8543.20.00
Stat.
Unit of
Qty.
Cust
Duty
Rate
Excise
Duty
Rate
kg
15%
-
S
kg
kg
15%
15%
-
S
S
kg
15%
-
S
kg
kg
kg
kg
free
free
15%
15%
-
S
S
S
S
Diodes, transistors and similar
semiconductor devices;
photosensitive semi-conductor
devices, including photovoltaic
cells whether or not assembled
in modules or made up into
panels; light emitting diodes;
mounted piezo-electric crystals.
- Diodes, other than photosensitive
or light emitting diodes
- Transistors, other than
photosensitive transistors:
- - With a dissipation rate of less
than 1W
- - Other
- Thyristors, diacs and triacs, other
than photosensitive devices
- Photosensitive semi-conductor
devices, including photovoltaic
cells whether or not assembled
in modules or made up into
panels; light emitting diodes
- Other semi-conductor devices
- Mounted piezo-electric crystals
- Parts
Electronic integrated circuits.
- Electronic integrated circuits:
-- Processors and controllers,
whether or not combined with
memories, converters, logic
circuits, amplifiers, clock and
timing circuits, or other circuits.
-- Memories
- - Amplifiers
- - Other
- Parts
kg
kg
kg
kg
kg
Electrical machines and
apparatus, having individual
functions, not specified or
Chapter.
- Particle accelerators
- Signal generators
kg
kg
409
15%
15%
15%
15%
15%
15%
15%
-
-
VAT
Rate
S
S
S
S
S
S
S
Remarks
Deleted
8542.10,
8542.21,
8542.29,
8542.60,
8542.70 &
Inserted
8542.31,
8542.32,
8542.33 &
8542.39
HS2007
Deleted
8543.11,
8543.19,
8543.40,
8543.81,
8543.89 &
Inserted
8543.10 &
8543.70
HS2007
HS
Code
8543.30.00
8543.70.00
8543.90.00
85.44
8544.11.00
8544.19.00
8544.20.00
8544.30.00
8544.42.00
8544.49.00
8544.60.00
8544.70.00
85.45
8545.11.00
8545.19.00
8545.20.00
8545.90.00
Stat.
Unit of
Qty.
Cust
Duty
Rate
Excise
Duty
Rate
kg
kg
kg
15%
15%
15%
-
S(D)
S
S
kg
kg
25%
25%
-
S
S
kg
25%
-
S
kg
25%
-
S
- Machines and apparatus for
electro- plating, electrolysis or
electrophoresis
- Other machines and apparatus
- Parts
VAT
Rate
Insulated (including enamelled
or anodised) wire, cable,
(including co-axial cable) and
other insulated electric
conductors, whether or not fitted
with connectors; optical fibre
cables, made up on individually
sheathed fibres, whether or not
assembled with electric
conductors or fitted with
connectors.
- Winding wire:
- - Of copper
- - Other
- Co-axial cable and other co-axial
electric conductors
- Ignition wiring sets and other
wiring sets of a kind used in
vehicles, aircraft or ships
- Other electric conductors, for a
voltage not exceeding 1000V:
- - Fitted with connectors
- - Other
- Other electrical conductors, for
voltage exceeding 1000V
- Optical fibre cables
kg
kg
5%
25%
-
S
S
kg
kg
25%
25%
-
S
S
Carbon electrodes, carbon
brushes, lamp carbons, battery
carbons and other articles of
graphite or other carbon, with
or without metal, of a kind used
for electrical purposes.
- Electrodes:
- - Of a kind used for furnaces
- - Other
- Brushes
- Other
kg
kg
kg
kg
free
15%
15%
15%
-
S
S
S
S
410
Remarks
Deleted
8544.41’
8544.51,
8544.59 &
Inserted
8544.42
HS2007
Duty
reduction
on 8544.42
by 2008
budget
changes
HS
Code
85.46
8546.10.00
8546.20.00
8546.90.00
85.47
8547.10.00
8547.20.00
8547.90.00
85.48
8548.10.00
8548.90.00
Stat.
Unit of
Qty.
Cust
Duty
Rate
Excise
Duty
Rate
Electrical insulators of any
material
- Of glass
- Of ceramic
- Other
kg
kg
kg
15%
15%
15%
-
S
S
S
Insulating fittings for electrical
machines, appliances or
equipment, being fittings wholly
of insulating material apart from
any minor components of metal
(for example, threaded sockets)
incorporated during moulding
solely for purposes of assembly,
other than insulators of heading
85.46; electrical conduit tubing
and joints therefor, of a base
metal lined with insulating
material.
- Insulating fittings of ceramics
- Insulating fittings of plastics
- Other
kg
kg
kg
15%
15%
15%
-
S
S
S
Waste and scrap of primary
cells, primary batteries and
electric accumulators; spent
primary cells, spent primary
batteries and spent electric
accumulators; electrical parts of
machinery or apparatus, not
specified or included elsewhere
in this Chapter.
- Waste and scrap of primary
cells, primary batteries and
electric accumulators; spent
primary cells, spent primary
batteries and spent electric
accumulators
- Other
kg
kg
15%
15%
-
S
S
411
VAT
Rate
Remarks
Section XVII
VEHICLES, AIRCRAFT, VESSELS AND ASSOCIATED TRANSPORT
EQUIPMENT
Notes
1.
This Section does not cover articles of heading 95.03 or 95.08, or bobsleighs, toboggans or the like of
heading 95.06
2.
The expressions “parts” and “parts and accessories” do not apply to the following articles, whether or
not they are identifiable as for the goods of this section:
(a) Joints, washers or the like of any material (classified according to their constituent material or in
heading 84.84) or other articles of vulcanised rubber other than hard rubber (heading 40.16);
(b) Parts of general use, as defined in note 2 to section XV, of base metal (section XV), or similar
goods of plastics (Chapter 39);
(c) Articles of Chapter 82 (tools);
(d) Articles of heading 83.83;
(e) Machines or apparatus of headings 84.01 to 84.79, or parts thereof; articles of heading 84.81 or
84.82 , or provided they constitute integral parts of engines or motors, articles of heading 84.83;
(f) Electrical machinery or equipment (Chapter 85);
(g) Articles of Chapter 90;
(h) Articles of Chapter 91;
(ij) Arms (Chapter 93);
(k) Lamps or lighting fittings of heading 94.05; or
(l) Brushes of a kind used as parts of vehicles (heading 96.03).
3.
4.
References in Chapters 86 to 88 to “parts” or “accessories” do not apply to parts or accessories which
are not suitable for use solely or principally with the articles of those Chapters. A part or accessory
which answers to a description in two or more of the headings of those Chapters is to be classified
under that heading which corresponds to the principle use of that part or accessory.
For the purposes of this section
(a) Vehicles specially constructed to travel on both road and rail are classified under the appropriate
heading of Chapter 87;
(b) Amphibious motor vehicles are classified under the appropriate heading of Chapter 87;
(c) Aircraft specially constructed so that they can also be used as road vehicles are classified under the
appropriate heading of Chapter 88.
5.
Air-cushion vehicles are to be classified within this Section with the vehicles to which they are most
akin as follows:
(a) In Chapter 86 if designed to travel on a guide-track (hovertrains);
(b) In Chapter 87 if designed to travel over land or over both land and water;
(c) In Chapter 89 if designed to travel over water, whether or not able to land on beaches or landingstages or also able to travel over ice.
Parts and accessories of air-cushion vehicles are to be classified in the same way as those of vehicles of
the heading in which the air-cushion vehicles are classified under the above provisions.
Hovertrain track fixtures and fittings are to be classified as railway track fixtures and fittings, and
signalling, safety or traffic control equipment for hovertrain transport system as signalling, safety or
traffic control equipment for railways.
412
Chapter 86
Railway or tramway locomotives, rolling-stock and parts thereof; railway or
tramway track fixtures and fittings and parts thereof; mechanical (including
electro-mechanical) traffic signalling equipment of all kinds
Notes
1.
(a) Railway or tramway sleepers of wood or of concrete, or concrete guide-track sections for
hovertrains (heading 44.06 or 68.10);
(b) Railway or tramway track construction material of iron or steel of heading 73.02; or
(c) Electrical signalling, safety or traffic control equipment of heading 85.30.
2.
Heading 86.07 applies, inter alia, to:
(a) Axles, wheels, wheels sets (running gear), metal tyres, hoops and hubs and other parts of wheels;
(b) Frames, underframes, bogies and bissel-bogies;
(c) Axle boxes; brake gear;
(d) Buffers for rolling-stock; hooks and other coupling gear and corridor connections;
(e) Coachwork.
3.
Subject to the provisions of Note 1 above, heading 86.08 applies, inter alia, to:
(a) Assembled track, turntables, platform buffers, loading gauges;
(b) Semaphores, mechanical signal discs, level crossing control gear, signal and point controls, and
other (mechanical including electro-mechanical) signalling, safety or traffic control equipment,
whether or not they are fitted for electric lighting, for railways, tramways, roads, inland
waterways, parking facilities, port installations or airfields.
HS
Code
86.01
Rail locomotives powered from
an external source of electricity
or by electric accumulators.
- Powered from an external source
of electricity:
8601.10.10
- - - Specially constructed for use
underground in mines
Stat.
Unit of
Qty.
Cust
Duty
Rate
Excise
Duty
Rate
No.
5%
-
413
VAT
Rate
S(D)
Remarks
HS
Code
8601.10.90
8601.20.10
8601.20.90
86.02
8602.10.00
8602.90.00
86.03
8603.10.00
8603.90.00
86.04
8604.00.00
86.05
8605.00.00
86.06
8606.10.00
8606.30.00
Stat.
Unit of
Qty.
Cust
Duty
Rate
Excise
Duty
Rate
No.
5%
-
S
No.
No.
5%
5%
-
S(D)
S
Other rail locomotives;
locomotive tenders.
- Diesel-electric locomotives
- Other
No.
No.
5%
5%
-
S
S
Self-propelled railway or
tramway coaches, vans and
trucks, other than those of
heading 86.04.
- Powered from an external
source of electricity
- Other
No.
No.
5%
5%
-
S
S
Railway or tramway
maintenance or service vehicles,
whether or not self-propelled
(for example, workshops, cranes,
ballast tampers, trackliners,
testing coaches and track
inspection vehicles).
No.
free
-
S
Railway or tramway passengers
coaches, not self-propelled;
luggage vans, post office coaches
and other special purpose
railway or tramway coaches, not
self-propelled (excluding those of
heading 86.04).
No.
free
-
S
No.
free
-
S
No.
free
-
S
- - - Other
- Powered by electric
accumulators:
- - - Specially constructed for use
underground in mines
- - - Other
Railway or tramway goods vans
and wagons, not self-propelled.
- Tank wagons and the like
- Self-discharging vans and
wagons, other than those of
subheading 8606.10
414
VAT
Rate
Remarks
Deleted
8606.20
HS2007
HS
Code
8606.91.00
8606.92.00
8606.99.00
86.07
8607.11.00
8607.12.00
8607.19.00
8607.21.00
8607.29.00
8607.30.00
8607.91.00
8607.99.00
86.08
8608.00.10
8608.00.90
86.09
8609.00.00
Stat.
Unit of
Qty.
Cust
Duty
Rate
Excise
Duty
Rate
No.
free
-
S
No
No
free
free
-
S
S
kg
kg
kg
free
free
free
-
S
S
S
kg
kg
free
free
-
S
S
kg
free
-
S
kg
kg
free
free
-
S
S
Railway or tramway track
fixtures and fittings; mechanical
(including electro-mechanical)
signalling, safety or traffic
control equipment for railways,
tramways, roads, inland
waterways, parking facilities,
port installations or airfields;
parts of the foregoing.
- - - Track fixtures and fittings
- - - Other
tonne
tonne
free
free
-
S
S
Containers (including containers
for the transport of fluids)
specially designed and equipped
for carriage by one or more
modes of transport.
No
5%
-
S
- Other:
- - Covered and closed
- - Open, with non-removable
sides of a height exceeding
60cm
- - Other
Parts of railway or tramway
locomotives or rolling-stock.
- Bogies, bissel-bogies, axles and
wheels, and parts thereof:
- - Driving bogies and bisselbogies
- - Other bogies and bissel-bogies
- - Other, including parts
- Brakes and parts thereof:
- - Air brakes and parts thereof
- - Other
- Hooks and other coupling
devices, buffers, and parts
thereof
- Other:
- - Of locomotives
- - Other
415
VAT
Rate
Remarks
Chapter 87
Vehicles, other than railway or tramway rolling-stock, and parts and
accessories thereof
Notes
1.
This Chapter does not cover railway or tramway rolling-stock designed solely for running on rails.
2.
For the purposes of this Chapter, "tractors" means vehicles constructed essentially for hauling or
pushing another vehicle, appliance or load, whether or not they contain subsidiary provision for the
transport, in connection with the main use of the tractor, of tools, seeds, fertilisers or other goods.
Machines and working tools designed for fitting to tractors of heading 87.01 as interchangeable
equipment remain classified in their respective headings even if presented with the tractor, and whether
or not mounted on it.
3.
Motor chassis fitted with cabs fall in headings 87.02 to 87.04, and not in heading 87.06.
4.
Heading 87.12 includes all children's bicycles. Other children's cycles fall in heading 95.03.
HS
Code
87.01
8701.10.00
8701.20.00
8701.30.00
8701.90.10
8701.90.90
Tractors (other than tractors of
heading 87.09).
- Pedestrian controlled tractors
- Road tractors for semi-trailers
- Track-laying tractors
- Other
- - - For use in agriculture or
horticulture
- - - Other
87.02
Motor vehicles for the transport
of ten or more persons, including
the driver
- With compression-ignition
internal combustion piston
engine (diesel or semi-diesel)
8702.10.10
- - - Of a sitting capacity of ten but
not exceeding fourteen persons
including the driver
--- Other
8702.10.90
8702.90.10
8702.90.90
- Other
- - - Of a sitting capacity of ten but
not exceeding fourteen
persons
including the driver
- - - Other
Stat.
Unit of
Qty.
Cust
Duty
Rate
Excise
Duty
Rate
VAT
Rate
No
No.
No.
free
free
free
-
0%
S
S
No.
No.
free
free
-
0%
S
No.
*
25%
S
No.
**
Remarks
Act no. 2 of
2009
Act no.3 of
2006
S
Act no. 3 of
2006
No.
*
25%
S
No.
**
25%
S
**15% or K2,000,000.00 per vehicle whichever is the greater.
* 25% or K 2,000,000.00 per vehicle whichever is the greater.
416
HS
Code
87.03
8703.10.00
8703.21.10
8703.21.20
8703.21.30
8703.21.90
8703.22.10
8703.22.20
8703.22.30
8703.22.90
8703.23.10
8703.23.20
8703.23.30
8703.23.90
8703.24.10
8703.24.20
8703.24.30
8703.24.90
8703.31.10
8703.31.20
8703.31.30
8703.31.90
Motor cars and other motor
vehicles principally designed for
the transport of persons (other
than those of heading 87.02),
including station wagons and
racing cars.
- Vehicles specially designed for
travelling on snow; golf cars
and similar vehicles
- Other vehicles, with sparkignition internal combustion
reciprocating piston engine:
- - Of a cylinder capacity not
exceeding1,000cc:
- - - Ambulances
- - - Prison vans
- - - Hearses
- - - Other
- - Of a cylinder capacity
exceeding1,000cc but not
exceeding 1,500cc:
- - - Ambulances
- - - Prison vans
- - - Hearses
- - - Other
- Of a cylinder capacity exceeding
1,500cc but not exceeding
3,000cc:
- - - Ambulances
- - - Prison vans
- - - Hearses
- - - Other
- Of a cylinder capacity exceeding
3,000cc:
- - - Ambulances
- - - Prison vans
- - - Hearses
- - - Other
- Other vehicles, with
compression-ignition internal
combustion piston engine
(diesel or semi-diesel);
- - Of a cylinder capacity not
exceeding 1500cc:
- - - Ambulances
- - - Prison vans
- - - Hearses
- - - Other
Stat.
Unit of
Qty.
Cust
Duty
Rate
Excise
Duty
Rate
No.
*
20%
S
No.
No.
No.
No.
15%
15%
15%
*
20%
0%
0%
E
S
No.
No.
No.
No.
15%
15%
15%
*
20%
0%
S
E
S
VAT
Rate
Remarks
Excise duty
Act 5 of
2007
Act 5 of
2007
No.
No.
No.
No.
15%
15%
15%
*
30%
0%
S
E
S
No.
No.
No.
No.
15%
15%
15%
*
30%
0%
S
E
S
No.
No.
No.
No.
15%
15%
15%
*
20%
0%
S
E
S
*25% K2,000,000.00 per vehicle, whichever is the greater.
417
HS
Code
8703.32.10
8703.32.20
8703.32.30
8703.32.90
8703.33.10
8703.33.20
8703.33.30
8703.33.90
8703.90.10
8703.90.20
8703.90.30
8703.90.90
87.04
8704.10.00
8704.21.10
8704.21.90
8704.22.10
8704.22.90
8704.23.00
exceeding 1500cc but not
exceeding 2500cc:
- - - Ambulances
- - - Prison vans
- - - Hearses
- - - Other
exceeding 2500cc:
- - - Ambulances
- - - Prison vans
- - - Hearses
- - - Other
- Other:
- - - Ambulances
- - - Prison vans
- - - Hearses
- - - Other
Motor vehicles for the transport
of goods.
- Dumpers designed for offhighway use
- Other, with compression-ignition
engine (diesel or semi-diesel):
- - g.v.w. not exceeding 5 tonnes:
- - - Dual purpose vehicles
specifically designed for the
transport of both persons and
goods (for example, twin- cab
type pick-up vehicles)
- - - Other
- - g.v.w. exceeding 5 tonnes but
not exceeding 20 tonnes:
- - - Dual purpose vehicle
goods (for example, twin-cab
- - - Other
- - g.v.w exceeding 20 tonnes
Stat.
Unit of
Qty.
Cust
Duty
Rate
Excise
Duty
Rate
VAT
Rate
Remarks
No.
No.
No.
No.
15%
15%
15%
*
30%
0%
S
E
S
2007 changes
No.
No.
No.
No.
15%
15%
15%
*
30%
0%
S
E
S
2007 Changes
No.
No.
No.
No.
15%
15%
15%
*
30%
0%
S
E
S
2007 Changes
No.
15%
-
S(D)
No.
No.
**
**
10%
10%
S
S
No.
No.
No.
**
**
15%
10%
10%
-
S
S
S
*25% or K2, 000,000 per vehicle, whichever is the greater
** 15% or K2, 000,000 per vehicle, whichever is the greater
Dump trucks are VAT deferred
418
Excise duty
changed by Act
3 of 2006
HS
Code
8704.31.10
8704.31.90
8704.32.10
8704.32.90
8704.90.10
8704.90.90
87.05
8705.10.00
8705.20.00
8705.30.00
8705.40.00
8705.90.00
- Other, with spark-ignition
engine:
- - g.v.w. not exceeding 5 tonnes:
- - - Other
- - g.v.w. exceeding 5 tonnes:
- - - Other
- Other:
type pick- up vehicles)
- - - Other
Stat.
Unit of
Qty.
No.
No.
Cust
Duty
Rate
**
**
Excise
Duty
Rate
10%
10%
VAT
Rate
S
S
Excise
duty
changed
by Act 3 of
2006
No.
No.
**
**
10%
10%
S
S
No.
No.
**
**
10%
10%
S
S
No.
No.
No.
No.
No.
free
free
free
free
free
-
S
S
S
S
S*
No.
15%
-
S(D)
Special purpose motor vehicles,
other than those principally
designed for the transport of
persons or goods (for example,
breakdown lorries, crane lorries,
fire fighting vehicles, concretemixer lorries, road sweeper
lorries, spraying lorries, mobile
work shops, mobile radiological
units).
- Crane lorries
- Mobile drilling derricks
- Fire fighting vehicles
- Concrete-mixer lorries
- Other
87.06
8706.00.00
Chassis fitted with engines, for
the motor vehicles of headings
87.01 to 87.05.
Remarks
** 15% or K2, 000,000.00 per vehicle, whichever is the greater.
419
* Refrigerated trucks are VAT deferred
HS
Code
87.07
8707.10.00
8707.90.00
87.08
8708.10.00
8708.21.00
8708.29.00
8708.30.00
8708.40.00
8708.50.00
8708.70.00
8708.80.00
8708.91.00
8708.92.00
8708.93.00
8708.94.00
8708.95.00
8708.99.00
87.09
8709.11.00
8709.19.00
8709.90.00
Bodies (including cabs), for the
motor vehicles of headings 87.01
to 87.05.
- For the vehicles of heading
87.03
- Other
Stat.
Unit of
Qty.
Cust
Duty
Rate
Excise
Duty
Rate
No.
No.
15%
15%
-
S
S
kg
15%
-
S
kg
kg
15%
15%
-
S
S
kg
kg
15%
15%
-
S
S
kg
15%
-
S
kg
15%
-
S
kg
15%
-
S
kg
15%
-
S
kg
kg
15%
15%
-
S
S
kg
kg
kg
15%
15%
15%
-
S
S
S
No
No
kg
15%
15%
15%
-
S
S
S
Parts and accessories of the
motor vehicles of headings 87.01
to 87.05.
- Bumpers and parts thereof
- Other parts and accessories of
bodies (including cabs):
- - Safety seat belts
- - Other
- Brakes and servo-brakes; and
parts thereof
- Gear boxes and parts thereof
- Drive-axles with differential,
whether or not provided with
other transmission components,
and non-driving axles; parts
thereof
- Road wheels and parts and
accessories thereof
- Suspension systems and parts
thereof (including shockabsorbers)
- Other parts and accessories:
- - Radiators and parts thereof
- - Silencers (mufflers) and exhaust
pipes; parts thereof
- - Clutches and parts thereof
- - Steering wheels, steering
columns and steering boxes;
parts thereof
- - Safety airbags with inflater
system; parts thereof
- - Other
Works trucks, self-propelled, not
fitted with lifting or handling
equipment, of the types used in
factories, warehouses, dock
areas or airports for short
distance transport of goods;
tractors of the type used on
railway station platforms; parts
of the foregoing vehicles.
- Vehicles:
- - Electrical
- - Other
- Parts
420
VAT
Rate
Remarks
Deleted
8708.31,
8708.39,
8708.60 &
Inserted
8708.30 &
8708.95
HS2007
HS
Code
87.10
8710.00.00
87.11
8711.10.00
8711.20.00
8711.30.00
8711.40.00
8711.50.00
8711.90.00
87.12
8712.00.00
87.13
8713.10.00
8713.90.00
Stat.
Unit of
Qty.
Cust
Duty
Rate
Excise
Duty
Rate
No.
15%
-
S
No.
15%
-
S
No.
15%
-
S
No.
15%
-
S
No.
15%
-
S
No.
No.
15%
15%
-
S
S
No.
25%
-
S
-
E
E
Tanks and other armoured
fighting vehicles, motorised,
whether or not fitted with
weapons, and parts of such
vehicles.
Motorcycles (including mopeds)
and cycles fitted with an auxiliary
motor, with or without side-cars;
side-cars.
- With reciprocating internal
combustion piston engine of a
cylinder capacity not exceeding
50cc
cylinder capacity exceeding 50cc
but not exceeding 250cc
combustion piston engine or a
cylinder capacity exceeding
250cc but not exceeding 500cc
500cc but not exceeding 800cc
800cc
- Other
Bicycles and other cycles
(including delivery tricycles) not
motorised.
Carriages for disabled persons,
whether or not motorised or
otherwise mechanically
propelled.
- Not mechanically propelled
- Other
No.
No.
421
Free
free
VAT
Rate
Remarks
Deleted
8710.10,
8710.21,
8710.29,
8710.91
&
8710.99
HS2002
HS
Code
87.14
8714.11.00
8714.19.00
8714.20.00
8714.91.00
8714.92.00
8714.93.00
8714.94.00
8714.95.00
8714.96.00
8714.99.00
87.15
8715.00.00
87.16
8716.10.00
8716.20.00
8716.31.00
8716.39.00
8716.40.00
8716.80.00
8716.90.00
Stat.
Unit of
Qty.
Cust
Duty
Rate
Excise
Duty
Rate
kg
kg
kg
15%
15%
free
-
S
S
E
kg
kg
15%
5%
-
S
S
kg
5%
-
S
kg
kg
5%
5%
-
S
S
kg
kg
5%
5%
-
S
S
kg
15%
-
S
No.
15%
-
S
No.
15%
-
S
No.
No.
No.
No.
kg
15%
15%
15%
15%
15%
-
S
S (D)
S
S
S
Parts and accessories of vehicles
of heading Nos 87.11 to 87.13.
- Of motorcycles (including
mopeds):
- - Saddles
- - Other
- Of carriages for disabled persons
- Other:
- - Frames and forks, and parts
thereof
- - Wheel rims and spokes
- - Hubs, other than coaster
braking hubs and hub brakes,
and free-wheel sprocketwheels
- - Brakes, including coaster
braking hubs and hub brakes,
and parts thereof
- - Saddles
- - Pedals and crank-gear, and
parts thereof
- - Other
Baby carriages and parts
thereof.
Trailers and semi-trailers; other
vehicles, not mechanically
propelled; parts thereof.
- Trailers and semi-trailers of the
caravan type, for housing or
camping
- Self-loading or self-unloading
trailers and semi-trailers for
agricultural purposes
- Other trailers and semi-trailers
for the transport of goods:
- - Tanker trailers and tanker semitrailers
- - Other
- Other trailers and semi-trailers
- Other vehicles
- Parts
422
VAT
Rate
Remarks
Chapter 88
Aircraft, spacecraft, and parts thereof
Subheading Note
1.
For the purposes of subheadings 8802.11 to 8802.40, the expression "unladen weight" means the weight of the
machine in normal flying order, excluding the weight of the crew and of fuel and equipment other than
permanently fitted items of equipment.
HS
Code
88.01
8801.00.00
88.02
8802.11.10
8802.11.90
8802.12.10
8802.12.90
8802.20.00
8802.30.00
8802.40.00
8802.60.00
Balloons and dirigibles; gliders,
hang gliders and other nonpowered aircraft.
Other aircraft (for example,
helicopters, aeroplanes);
spacecraft (including satellites)
and suborbital and spacecraft
launch vehicles.
- Helicopters
- - Of an unladen weight not
exceeding 2,000kg:
- - - For use by scheduled
commercial airlines
- - - Other
- - Of an unladen weight exceeding
2,000kg:
- - - For use by scheduled
commercial airlines
- - - Other
- Aeroplanes and other aircraft, of
an unladen weight not
exceeding 2,000kg:
an unladen weight exceeding
2000kg but not exceeding
15,000kg
an unladen weight exceeding
15,000kg
- Spacecraft (including satellites)
and suborbital and spacecraft
launch vehicles
Stat.
Unit of
Qty.
Cust
Duty
Rate
Excise
Duty
Rate
VAT
Rate
No.
5%
-
S
No.
No.
5%
5%
-
S
S
No.
No.
5%
5%
-
S
S
kg
free
-
S
kg
free
-
S
kg
free
-
S
kg
free
-
S
423
Remarks
Deleted
8801.10,
8808.90 &
Inserted
8801.00
HS2007
HS
Code
88.03
8803.10.00
8803.20.00
8803.30.00
8803.90.00
Parts of goods of headings 88.01
or 88.02
- Propellers and rotors and parts
thereof
- Under- carriages and parts
thereof
- Other parts of aeroplanes or
helicopters
- Other
Stat.
Unit of
Qty.
Cust
Duty
Rate
Excise
Duty
Rate
No.
No.
5%
free
-
S
S
No.
No.
free
5%
-
S
S
kg
5%
-
S
VAT
Rate
88.04
8804.00.00
Parachutes (including dirigible
parachutes and paragliders) and
rotochutes; parts thereof and
accessories thereto.
88.05
8805.10.00
8805.21.00
8805.29.00
Aircraft launching gear; deckarrestor or similar gear; ground
flying trainers; parts of the
foregoing articles.
- Aircraft launching gear and parts
thereof; deck-arrestor or similar
gear and parts thereof
- Ground flying trainers and parts
thereof:
- - Air Combat simulators and
parts thereof
- - Other
S
kg
5%
S
S
kg
kg
424
5%
5%
-
S
S
Remarks
Deleted
8803.31,
8803.39 &
Inserted
8803.30 &
8803.90
HS2002
Chapter 89
Ships, boats and floating structures
Note
1.
A hull, an unfinished or incomplete vessel, assembled, unassembled or disassembled or a complete
vessel unassembled or disassembled, is to be classified in heading 89.06 if it does not have the
essential character of a vessel of a particular kind.
HS
Code
89.01
8901.10.00
8901.20.00
8901.30.00
8901.90.00
89.02
8902.00.00
89.03
8903.10.00
8903.91.00
8903.92.00
8903.99.00
Cruise ships, excursion boats,
ferry-boats, cargo ships, barges
and similar vessels for the
transport of persons or goods.
- Cruise ships, excursion boats
and similar vessels principally
designed for the transport of
persons; ferry-boats of all kinds
- Tankers
- Refrigerated vessels, other than
those of subheading
8901.20
- Other vessels for the transport
of goods and other vessels for
the transport of both persons
and goods
Fishing vessels; factory ships
and other vessels for processing
or preserving fishery products.
Yachts and other vessels for
pleasure or sports; rowing boats
and canoes.
- Inflatable
- Other:
- - Sailboats, with or without
auxiliary motor
- - Motor boats, other than
outboard motorboats
- - Other
Stat.
Unit of
Qty.
Cust
Duty
Rate
Excise
Duty
Rate
No.
No.
25%
25%
-
S
S
No.
25%
-
S
No.
25%
-
S
No.
5%
-
S
No.
25%
-
S
No.
25%
-
S
No.
No.
25%
25%
-
S
S
425
VAT
Rate
Remarks
Stat.
Unit of
Qty.
Cust
Duty
Rate
Excise
Duty
Rate
No.
25%
-
S
No.
5%
-
S
No.
No.
5%
5%
-
S
S
Other vessels including warships
and lifeboats other than rowing
boats
- Warships
- Other
No.
No.
5%
5%
-
S
S
Other floating structures (for
example, rafts, tanks, cofferdams, landing-stages, buoys and
beacons).
- Inflatable rafts
- Other
No.
No.
5%
5%
-
S
S
Vessels and other floating
structures for breaking up.
No.
5%
-
S
HS
Code
89.04
8904.00.00
Tugs and pusher craft.
89.05
8905.10.00
8905.20.00
8905.90.00
89.06
8906.10.00
8906.90.00
89.07
8907.10.00
8907.90.00
89.08
8908.00.00
Light-vessels, fire-floats,
dredgers, floating cranes, and
other vessels the navigability of
which is subsidiary to their main
function; floating docks; floating
or submersible drilling or
production platforms.
- Dredgers
- Floating or submersible drilling
or production platforms
- Other
426
VAT
Rate
Remarks
Section XVIII
OPTICAL, PHOTOGRAPHIC, CINEMATOGRAPHIC, MEASURING,
CHECKING, PRECISION, MEDICAL OR SURGICAL INSTRUMENTS AND
APPARATUS; CLOCKS AND WATCHES; MUSICAL INSTRUMENTS; PARTS
AND ACCESSORIES THEREOF
Chapter 90
Optical, photographic, cinematographic, measuring, checking, precision,
medical or surgical instruments and apparatus; parts and accessories thereof
Notes
1.
(a)
Articles of a kind used in machines, appliances or for other technical uses, of vulcanised rubber other
than hard rubber (heading 40.16), of leather or of composition leather (heading 42.05), or of textile
material (heading 59.11);
(b)
Supporting belts or other support articles of textile material, whose intended effect on the organ to be
supported or held derives solely from their elasticity (for example, maternity belts, thoracic support
bandages, abdominal support bandages, support for joints or muscles) (Section XI);
(c)
Refractory goods of heading 69.03; ceramic wares for laboratory, chemical or other technical uses, of
heading 69.09;
(d)
Glass mirrors, not optically worked, of heading 70.09, or mirrors of base metal or of precious metal,
not being in optical elements (heading 83.06 or Chapter 71);
(e)
Goods of heading 70.07, 70.08, 70.11, 70.14, 70.15 or 70.17;
(f)
Parts of general use, as defined in Note 2 to Section XV, of base metal (Section XV) or similar goods
of plastics (Chapter 39);
(g)
Pumps incorporating measuring devices, of heading 84.13; weight-operated counting or checking
machinery, or separately presented weights for balances (heading 84.23); lifting or handling
machinery (headings 84.25 to 84.28); paper or paperboard cutting machines of all kinds (heading
84.41); fittings for adjusting work or tools on machine-tools, of heading 84.66, including fittings with
optical devices for reading the scale (for example, "optical" dividing heads) but not those which are in
themselves essentially optical instruments (for example alignment telescopes); calculating machines
(heading 84.70); valves or other appliances of heading 84.81; machines and apparatus (including
apparatus for the projection or drawing of circuit patterns on sensitised semiconductor materials) of
heading 84.86;
(h)
Searchlights or spotlights of a kind used for cycles or motor vehicles (heading 85.12); portable
electric lamps of heading 85.13; cinematographic sound recording, reproducing or re-recording
apparatus (heading 85.19); sound-heads (heading 85.22); television cameras, digital cameras and
video camera recorders (heading 85.25); radar apparatus, radio navigational aid apparatus or radio
remote control apparatus (heading 85.26); connectors for optical fibres, optical fibre bundles or
cables (heading 85.36); numerical control apparatus of heading 85.37; sealed beam lamp units of
heading 85.39; optical fibre cables of heading 85.44;
(ij) Searchlights or spotlights of heading “94.05”;
(k)
Articles of Chapter 95;
(l)
Capacity measures, which are to be classified according to their constituent material; or
(m) Spools, reels or similar supports (which are to be classified according to their constituent material, for
example, in heading 39.23 or Section XV).
427
2.
Subject to Note 1 above, parts and accessories for machines, apparatus, instruments or articles of this
Chapter are to be classified according to the following rules;
(a)
Parts or accessories which are goods included in any of the headings of this Chapter or of Chapter 84,
85 or 91 (other than heading 84.87, 85.48 or 90.33) are in all cases to be classified in their respective
headings;
(b)
Other parts or accessories, if suitable for use solely or principally with a particular kind of machine,
instrument or apparatus, or with a number of machines, instruments or apparatus of the same heading
(including a machine, instrument or apparatus of heading 90.10, 90.13 or 90.31) are to be classified
with the machines, instruments or apparatus of that kind;
(c)
All other parts and accessories are to be classified in heading 90.33.
3.
The provision of Note 3 and 4 to Section XVI apply also to this Chapter.
4.
Heading 90.05 does not apply to telescopic sights for fitting to arms, periscopes telescopes for fitting to
submarines or tanks, or to telescopes for machines, appliances, instruments or apparatus of this Chapter or
Section XVI; such telescopic sights and telescopes are to be classified in heading 90.13.
5.
Measuring or checking optical instruments, appliances or machines which, but for this Note, could be
classified both in heading 90.13 and in heading 90.31 are to be classified in heading 90.31.
6.
For the purposes of heading 90.21, the expression “orthopaedic appliances” means appliances for:
-
Preventing or correcting bodily deformities; or
-
Supporting or holding parts of the body following an illness, operation or injury.
Orthopaedic appliances include footwear and special insoles designed to correct orthopaedic conditions,
provided that they are either (1) made to measure or (2) mass- produced, presented singly and not in pairs
and designed to fit either foot equally.
7.
Heading 90.32 applies only to:
(a)
Instruments and apparatus for automatically controlling the flow, level, pressure or other variables of
liquids or gases, or for automatically controlling temperature, whether or not their operation depends
on an electrical phenomenon which varies according to the factor to be automatically
controlled,
which are designed to bring this factor to, and maintain it at, a desired value, stabilised against
disturbances, by constantly or periodically measuring its actual value; and
(b)
Automatic regulators of electrical quantities, and instruments or apparatus for automatically
controlling non-electrical quantities the operation of which depends on an electrical phenomenon
varying according to the factor to be controlled, which are designed to bring this factor to, and
maintain it at, a desired value, stabilised against disturbances, by constantly or periodically measuring
its actual value
428
HS
Code
90.01
9001.10.00
9001.20.00
9001.30.00
9001.40.00
9001.50.00
9001.90.00
90.02
9002.11.00
9002.19.00
9002.20.00
9002.90.00
90.03
9003.11.10
9003.11.90
9003.19.10
9003.19.90
9003.90.10
9003.90.90
90.04
9004.10.00
9004.90.00
Stat.
Unit of
Qty.
Cust
Duty
Rate
Excise
Duty
Rate
kg
free
-
-
15%
15%
free
15%
15%
-
S
0%
0%
0%
0%
0%
S
-
15%
15%
15%
15%
-
S
S
S
S
-
15%
15%
-
0%
S
-
15%
15%
-
0%
S
-
15%
15%
-
0%
S
-
15%
free
-
S
0%
Optical fibres and optical fibre
bundles; optical fibre cables other
than those of heading 85.44;
sheets and plates of polarising
material, lenses (including contact
lenses), prisms, mirrors and other
optical elements, of any material,
unmounted, other than such
elements of glass not optically
worked.
- Optical fibres, optical fibre
bundles and cables
- Sheets and plates of polarising
material
- Contact lenses
- Spectacle lenses of glass
- Spectacle lenses of other materials
- Other
Lenses, prisms, mirrors and other
optical elements, of any material,
mounted, being parts of or fittings
for instruments or apparatus,
other than such elements of glass
not optically worked.
- Objective Lenses:
- - For cameras, projectors or
photographic enlargers or
reducers
- - Other
- Fitters
- Other
Frames and mountings for
spectacles, goggles or the like, and
parts thereof.
- Frames and mountings:
- - Of plastics
- - - For spectacles
- - - Other
- - Of other materials
- - - Other
- Parts
- - - Other
Spectacles, goggles and the like,
corrective, protective or other.
- Sunglasses
- Other
429
VAT
Rate
Remarks
Spectacle
frames are
zero rated.
HS
Code
90.05
9005.10.00
9005.80.00
9005.90.00
90.06
9006.10.00
9006.30.00
9006.40.00
9006.51.00
9006.52.00
9006.53.00
9006.59.00
9006.61.00
9006.69.00
9006.91.00
9006.99.00
Stat.
Unit of
Qty.
Cust
Duty
Rate
Excise
Duty
Rate
-
15%
15%
-
S
S
-
15%
-
S
Binoculars, monoculars, other
optical telescopes, and mountings
therefor; other astronomical
instruments and mountings
therefor; but not including
instruments for radio-astronomy.
- Binoculars
- Other instruments
- Parts and accessories (including
mountings)
Photographic (other than
cinematographic) cameras;
photographic flashlight apparatus
and flashbulbs other than
discharge lamps of heading
85.39.
- Cameras of a kind used for
preparing printing plates or
cylinders
- Cameras specially designed for
underwater use, for aerial survey
or formedical or surgical
examination of internal organs;
comparison cameras for forensic
or criminological purposes
- Instant print cameras
- Other cameras:
- - With a through-the-lens
viewfinder(single lens reflex
(SLR)), for roll film of a width
not exceeding 35mm
- - Other, for roll film of a width
less than 35mm
- - Other, for roll film of a width of
35mm
- - Other
- Photographic flashlight apparatus
and flashbulbs:
- - Discharge lamp ("electronic")
flashlight apparatus
- - Other
- - For cameras
- - Other
VAT
Rate
Remarks
Deleted
9006.20 &
9006.62
HS 2007
No.
25%
-
S
No.
No.
15%
25%
-
S
S
No.
25%
-
S
No.
25%
-
S
kg
kg
25%
25%
-
S
S
kg
25%
-
S
kg
kg
kg
25%
25%
25%
-
S
S
S
430
HS
Code
90.07
9007.11.00
9007.19.00
9007.20.00
9007.91.00
9007.92.00
90.08
9008.10.00
9008.20.00
9008.30.00
9008.40.00
9008.90.00
Cinematographic cameras and
projectors, whether or not
incorporating sound recording or
reproducing apparatus.
- Cameras:
- - For film of less than 16mm width
or for double-8mm film
- - Other
- Projectors
- - For cameras
- - For projectors
Image projectors, other than
cinematographic; photographic
(other than cinematographic)
enlargers and reducers.
- Slide projectors
- Microfilm, microfiche or other
microform readers, whether or
not capable of producing copies
- Other image projectors
- Photographic (other than
cinematographic) enlargers and
reducers
Stat.
Unit of
Qty.
Cust
Duty
Rate
Excise
Duty
Rate
No.
No.
No.
25%
25%
25%
-
S
S
S
kg
kg
25%
25%
-
S
S
VAT
Rate
No.
25%
-
S
No.
No.
25%
25%
-
S
S
No.
kg
25%
25%
-
S
S
[90.09]
431
Remarks
Deleted
Heading
9009 &
subheading
s
9009.11
9009.12
9009.21
9009.22
9009.30
9009.91
9009.92
9009.93
9009.99
HS
Code
90.10
9010.10.00
9010.50.00
9010.60.00
9010.90.00
90.11
9011.10.00
9011.20.00
9011.80.00
9011.90.00
90.12
9012.10.00
9012.90.00
Apparatus and equipment for
photographic (including
cinematographic) laboratories
, not specified or included
elsewhere in this
Chapter;negatoscopes;
projection screens.
- Apparatus and equipment for
automatically developing
cinematographic) film or paper
in rolls or for automatically
exposing developed film to rolls
of photographic paper
- Other apparatus and equipment for
cinematographic) laboratories;
negatoscopes
- Projection screens
Stat.
Unit of
Qty.
Cust
Duty
Rate
Excise
Duty
Rate
VAT
Rate
Remarks
Deleted
9010.41
9010.42
9010.49
HS2007
No.
15%
-
S
No
No.
kg.
15%
25%
15%
-
S
S
S
Compound optical microscopes,
including those for
photomicrography,
cinephotomicrography or
microprojection.
- Stereoscopic microscopes
- Other microscopes, for
photomicrography,
cinephotomicrography or
microprojection
- Other microscopes
-.
-.
free
free
-
S
S
S
kg
free
free
-
S
S
Microscopes other than optical
microscopes; diffraction
apparatus.
- Microscopes other than optical
microscopes; diffraction apparatus
kg
free
free
-
S
S
432
HS
Code
90.13
9013.10.00
9013.20.00
9013.80.00
9013.90.00
90.14
9014.10.00
9014.20.00
9014.80.00
9014.90.00
90.15
9015.10.00
9015.20.00
9015.30.00
9015.40.00
9015.80.00
9015.90.00
90.16
9016.00.00
Stat.
Unit of
Qty.
Cust
Duty
Rate
Excise
Duty
Rate
-
15%
15%
-
S
S
kg
15%
15%
-
S
S
-
free
-
S (D)
kg
free
free
free
-
S
S
S
-
free
-
S
Liquid crystal devices not
constituting articles provided for
more specially in other headings;
lasers, other than laser diodes;
other optical appliances and
instruments, not specified or
Chapter.
- Telescopic sights for fitting to
arms; periscopes; telescopes
designed to form parts of
machines, appliances,
instruments or apparatus of this
Chapter or Section XVI
- Laser, other than laser diodes
- Other devices, appliance and
instruments
Direction finding compasses;
other navigational instruments
and appliances.
- Direction finding compasses
- Instruments and appliances for
aeronautical or space navigation
(other than compasses)
- Other instruments and appliances
VAT
Rate
Surveying (including
photogrammetrical surveying),
hydrographic, oceanographic,
hydrological, meteorological or
geophysical instruments and
appliances, excluding compasses;
rangefinders.
- Rangefinders
- Theodolites and tachymeters
(tacheometers)
- Levels
- Photogrammetrical surveying
instruments and appliances
-
free
free
-
S (D)
S
kg
-
free
free
free
-
S
S (D)
S
Balances of a sensitivity of 5cg or
better, with or without their
weights.
kg
15%
-
S
433
Remarks
HS
Code
90.17
9017.10.00
9017.20.00
9017.30.00
9017.80.00
9017.90.00
90.18
9018.11.00
9018.12.00
9018.13.00
9018.14.00
9018.19.00
9018.20.00
9018.31.00
9018.32.00
9018.39.00
9018.41.00
9018.49.00
Stat.
Unit of
Qty.
Cust
Duty
Rate
Excise
Duty
Rate
-
15%
-
S
-
15%
15%
15%
15%
-
S
S
S
S
-
5%
5%
-
S
S
-
5%
5%
5%
-
S
S
S
-
5%
-
S
-
5%
-
0%
-
5%
5%
-
0%
0%
-
5%
5%
-
S
S
Drawing, marking-out or
mathematical calculating
instruments, (for example,
drafting machines, pantographs,
protractors, drawing sets, slide
rules, disc calculators);
instruments for measuring length,
for use in the hand (for example,
measuring rods and tapes,
micrometers, callipers), not
specified or included elsewhere in
this Chapter.
- Drawing tables and machines,
whether or not automatic
- Other drawing, marking-out or
mathematical calculating
instruments
- Micrometers, callipers and gauges
- Other instruments
Instruments and appliances used
inmedical, surgical, dental or
veterinary sciences, including
scintigraphic apparatus, other
electro-medical apparatus and
sight-testing instruments.
- Electro-diagnostic apparatus
(including apparatus for
functional exploratory
examination or for checking
physiological parameters):
--Electro-cardiographs
- - Ultrasonic scanning apparatus
- - Magnetic resonance imaging
apparatus
- - Scintigraphic apparatus
- - Other
- Ultra-violet or infra-red ray
apparatus
- Syringes, needles, catheters,
cannulae and the like:
- - Syringes, with or without needles
- - Tubular metal needles and
needles for sutures
- - Other
- Other instruments and appliances,
used in dental science:
- - Dental drill engines, whether or
not combined on a single base
with other dental equipment
- - Other
434
VAT
Rate
Remarks
HS
Code
9018.50.00
9018.90.00
90.19
9019.10.00
9019.20.00
90.20
9020.00.00
90.21
9021.10.00
9021.21.00
9021.29.00
9021.31.00
9021.39.00
9021.40.00
9021.50.00
9021.90.00
Stat.
Unit of
Qty.
Cust
Duty
Rate
Excise
Duty
Rate
-
5%
5%
-
S
S
-
5%
-
S
-
5%
-
0%
-
5%
-
S
-
free
-
E
-
free
free
-
E
E
-
free
free
-
E
E
-
5%
-
E
-
5%
5%
-
E
E
- Other ophthalmic instruments and
appliances
Mechano-therapy appliances;
massage apparatus;
psychological aptitude-testing
apparatus; ozone therapy, oxygen
therapy, aerosol therapy,
artificial respiration or other
therapeutic respiration
apparatus.
- Mechano-therapy appliances;
massage apparatus; psychological
aptitude-testing apparatus
- Ozone therapy, oxygen therapy,
aerosol therapy, artificial
respiration or other therapeutic
respiration apparatus
Other breathing appliances and
gasmasks, excluding protective
masks having neither mechanical
parts nor replaceable filters.
Orthopaedic appliances,
including crutches, surgical belts
and trusses; splints and other
fracture appliances; artificial
parts of the body; hearing aids
and other appliances which are
worn or carried, or implanted in
the body, to compensate for a
defect or disability.
- Artificial joints and other
orthopaedic or fracture appliances:
- - Orthopaedic or fracture
appliances
- Artificial teeth and dental fittings:
- - Artificial teeth
- - Other
- Other artificial parts of the body:
- -Artificial joints
- -Other
- Hearing aids, excluding parts and
accessories
- Pacemakers for stimulating heart
muscles, excluding parts and
accessories
- Other
435
VAT
Rate
Remarks
HS
Code
90.22
9022.12.00
9022.13.00
9022.14.00
9022.19.00
9022.21.00
9022.29.00
9022.30.00
9022.90.00
90.23
9023.00.00
90.24
9024.10.00
9024.80.00
Stat.
Unit of
Qty.
Cust
Duty
Rate
Excise
Duty
Rate
kg
kg
free
free
-
0%
0%
kg
kg
free
free
-
0%
S
kg
kg
kg
free
free
free
-
0%
0%
0%
kg
free
-
0%
Instruments, apparatus and
models, designed for
demonstrational purposes
(for example, in education or
exhibitions), unsuitable for other
uses.
-
15%
-
S
Machines and appliances for
testing the hardness, strength,
compressibility, elasticity or
other mechanical properties of
materials (for example, metals,
wood, textiles, paper, plastics).
- Machines and appliances for
testing metals
- Other machines and appliances
-
15%
15%
-
S
S
Apparatus based on the use of Xrays or of alpha, beta or gamma
radiations, whether or not for
medical, surgical, dental or
veterinary uses, including
radiography or radiotherapy
apparatus, X-ray tubes and other
X-ray generators, high tension
generators, control panels and
desks, screens, examination or
treatment tables, chairs and the
like.
- Apparatus based on the use of Xrays, whether or not for medical,
surgical, dental or veterinary uses,
including radiography or
radiotherapy apparatus:
- - Computed tomography apparatus
- - Other, for dental uses
- - Other, for medical, surgical or
veterinary uses
- - For other uses
- Apparatus based on the use of
alpha, beta or gamma radiations,
whether or not for medical,
surgical, dental or veterinary
uses, including radiography or
radiotherapy apparatus:
- - For medical, surgical, dental or
veterinary uses
- - For other uses
- X-ray tubes
- Other, including parts and
accessories
436
VAT
Rate
Remarks
HS
Code
9024.90.00
90.25
9025.11.10
9025.11.90
9025.19.10
9025.19.90
9025.80.10
9025.80.90
9025.90.00
90.26
9026.10.00
9026.20.00
9026.80.00
9026.90.00
Stat.
Unit of
Qty.
Cust
Duty
Rate
Excise
Duty
Rate
-
15%
-
S
-
15%
15%
-
S
S
-
15%
15%
-
S
S
kg
15%
15%
15%
-
S
S
S
-
15%
-
S
kg
15%
15%
15%
-
S
S
S
Hydrometers and similar floating
instruments, thermometers,
pyrometer, barometers,
hydrometers and psychrometers,
recording or not, and any
combination of these instruments.
- Thermometers and pyrometers,
not combined with other
instruments:
- - Liquid-filled, for direct reading:
- - - Household or general purpose
instruments
- - - Other
- - Other:
instruments
- - - Other
- Other instruments:
instruments
- - - Other
Instruments and apparatus for
measuring or checking the flow,
level, pressure or other variables
of liquids or gases, (for example,
flow meters, level gauges,
manometers, heat meters),
excluding instruments and
apparatus of heading 90.14,
90.15, 90.28 or 90.32.
- For measuring or checking the
flow orlevel of liquids
- For measuring or checking
pressure
- Other instruments or apparatus
437
VAT
Rate
Remarks
HS
Code
90.27
9027.10.00
9027.20.00
9027.30.00
9027.50.00
9027.80.00
9027.90.00
90.28
9028.10.00
9028.20.00
9028.30.00
9028.90.00
90.29
9029.10.00
Stat.
Unit of
Qty.
Cust
Duty
Rate
Excise
Duty
Rate
-
15%
-
S
-
15%
-
S
VAT
Rate
Instruments and apparatus for
physical or chemical analysis (for
example, polarimeters,
refractometers, spectrometers,
gas or smoke analysis apparatus);
instruments and apparatus for
measuring or checking viscosity,
porosity, expansion, surface
tension or the like; instruments
and apparatus for measuring or
checking quantities of heat, sound
or light (including exposure
meters); microtomes.
- Gas or smoke analysis apparatus
- Chromatographs and
electrophoresis instruments
- Spectrometers, spectrophometers
and spectographs using optical
radiations (UV, visible, IR)
- Other instruments and apparatus
using optical radiations (UV,
visible, IR)
- Other instruments and apparatus
- Microtomes; parts and accessories
-
free
-
S (D)
No.
kg
free
15%
15%
-
S
S
S
Gas, liquid or electricity supply or
productions meters, including
calibrating meters thereof.
- Gas meters
- Liquid meters
- Electricity meters
No.
No.
No.
kg
15%
15%
15%
15%
-
S
S
S
S
kg
15%
-
S
Revolution counters, production
counters, taximeters, mileometers,
pedometers and the like; speed
indicators and tachometers, other
than articles of heading 90.14 or
90.15; stroboscopes.
- Revolution counters, production
counters, taximeters,
mileometers, pedometers and the
like
438
Remarks
Deleted
9027.40
HS2007
HS
Code
9029.20.00
9029.90.00
90.30
9030.10.00
9030.20.00
9030.31.00
9030.32.00
9030.33.00
9030.39.00
9030.40.00
9030.82.00
9030.84.00
9030.89.00
9030.90.00
90.31
9031.10.00
Stat.
Unit of
Qty.
Cust
Duty
Rate
Excise
Duty
Rate
kg
kg
15%
15%
-
S
S
-
free
15%
-
S
S
- Speed indicators and tachometers;
stroboscopes
Oscilloscopes, spectrum analysers
and other instruments and
apparatus for measuring or
checking electrical quantities,
excluding meters of heading
90.28; instruments and apparatus
for measuring or detecting alpha,
beta, gamma, X-ray, cosmic or
other ionising radiation.
- Instruments and apparatus for
measuring or detecting ionising
radiations
- Oscilloscopes and oscillographs
- Other instruments and apparatus,
for measuring or checking
voltage, current, resistance or
power:
- - Multimeters without a recording
device
- - Multimeters with a recording
device
- - Other, without a recording device
- - Other, with a recording device
- Other instruments and apparatus,
specially designed for
telecommunications (for example,
cross-talk meters, gain measuring
instruments, distortion factor
meters, psophometers)
- Other instruments and apparatus:
- - For measuring or checking
semiconductor wafers or devices
- - Other, with a recording device
- - Other
Measuring or checking
instruments,appliances and
machines, not specified or
Chapter; profile projectors.
- Machines for balancing
mechanical parts
439
VAT
Rate
-
15%
-
S
-
15%
15%
15%
-
S
S
S
-
15%
-
S
-
15%
15%
15%
15%
-
S
S
S
S
-
15%
-
S
Remarks
Deleted
9030.83 &
inserted
9030.32,
9030.33 &
9030.84
HS2007
HS
Code
9031.20.00
9031.41.00
9031.49.00
9031.80.00
9031.90.00
90.32
9032.10.00
9032.20.00
9032.81.00
9032.89.00
9032.90.00
90.33
9033.00.10
9033.00.20
9033.00.90
Stat.
Unit of
Qty.
Cust
Duty
Rate
Excise
Duty
Rate
-
15%
-
S
-
free
15%
-
S
S
kg
15%
15%
-
S
S
-
15%
15%
-
S
S
kg
15%
15%
15%
-
S
S
S
-
free
free
15%
-
S
E
S
- Test benches
- Other optical instruments and
appliances:
- - For inspecting semiconductor
wafers or devices or for
inspecting photomasks or
reticules used in manufacturing
semiconductor devices
- - Other
- Other instruments, appliances and
machines
Automatic regulating or
controlling instruments and
apparatus.
- Thermostats
- Manostats
- Other instruments and apparatus:
- - Hydraulic or pneumatic
- - Other
Parts and accessories (not
specified or included elsewhere in
this Chapter) for machines,
appliances, instruments or
apparatus of Chapter 90.
- - - For scientific apparatus
- - - For medical or surgical
apparatus
- - - Other
440
VAT
Rate
Remarks
Deleted
9031.30
HS2007
Chapter 91
Clocks and watches and parts thereof
Notes
1.
(a)
Clock or watch glasses or weights (classified according to their constituent material);
(b)
Watch chains (heading 71.13 or 71.17, as the case may be);
(c)
Parts of general use defined in Note 2 to Section XV, of base metal (Section XV), or similar goods of
plastics (Chapter 39) or of precious metal or metal clad with precious metal (generally heading
71.15); clock or watch springs are, however, to be classified as clock or watch parts (heading 91.14);
(d)
Bearing balls (heading 73.26 or 84.82, as the case may be);
(e)
Articles of heading 84.12 constructed to work without an escapement;
(f)
Ball bearings (heading 84.82), or
(g)
Articles of Chapter 85, not yet assembled together or with other components into watch or clock
movements or into articles suitable for use solely or principally as parts of such movements (Chapter
85).
2.
Heading 91.01 covers only watches with case wholly of precious metal or of metal clad with precious
metal, or of the same materials combined with natural or cultured pearls, or precious or semi-precious
stones (natural, synthetic or reconstructed) of headings71.01 to 71.04. Watches with case of base metal
inlaid with precious metal fall in heading 91.02.
3.
For the purposes of this Chapter, the expression "watch movements" means devices regulated by a balancewheel and hairspring, quartz crystal or any other system capable of determining intervals of time, with a
display or a system to which a mechanical display can be incorporated. Such watch movements shall not
exceed 12mm in thickness and 50mm in width, length or diameter.
4.
Except as provided in Note 1, movements and other parts suitable for use both in clocks or watches and in
other articles (for example, precision instruments) are to be classified in this Chapter.
441
HS
Code
91.01
9101.11.10
9101.11.90
9101.19.10
9101.19.90
9101.21.10
9101.21.90
9101.29.10
9101.29.90
9101.91.10
9101.91.90
9101.99.10
9101.99.90
91.02
9102.11.10
9102.11.90
9102.12.00
9102.19.10
9102.19.90
Wrist-watches, pocket-watches
and other watches, including
stopwatches, with case of precious
metal or of metal clad with
precious metal.
- Wrist-watches, electrically
operated, whether or not
incorporating a stop-watch
facility:
- - With mechanical display only:
- - - Braille
- - - Other
- - Other:
- - - Braille
- - - Other
- Other wrist-watches, whether or
not incorporating a stop-watch
facility:
- - With automatic winding:
- - - Braille
- - - Other
-- Other:
- - - Braille
- - - Other
- Other:
- - Electrically operated:
- - - Braille
- - - Other
- - Other:
- - - Braille
- - - Other
Wrist-watches, pocket-watches
and other watches, including
stopwatches, other than those of
heading 91.01.
- Wrist-watches, electrically
operated, whether or not
incorporating a stop-watch
facility:
- - With mechanical display only:
- - - Braille
- - - Other
- - With opto-electronic display
only
- - Other:
- - - Braille
- - - Other
Stat.
Unit of
Qty.
Cust
Duty
Rate
Excise
Duty
Rate
No.
No.
free
25%
-
E
S
No.
No.
free
25%
-
E
S
No.
No.
free
25%
-
E
S
No.
No.
free
25%
-
E
S
No.
No.
free
25%
-
E
S
No.
No.
free
25%
-
E
S
No.
No.
free
25%
-
E
S
No.
25%
-
S
No.
No.
free
25%
-
E
S
442
VAT
Rate
Remarks
Deleted
9101.12
HS2007
HS
Code
9102.21.10
9102.21.90
9102.29.10
9102.29.90
9102.91.10
9102.91.90
9102.99.10
9102.99.90
91.03
9103.10.10
9103.10.90
9103.90.10
9103.90.90
91.04
9104.00.00
91.05
9105.11.10
9105.11.90
9105.19.10
9105.19.90
9105.21.10
9105.21.90
9105.29.10
9105.29.90
- Other wrist-watches, whether or
not incorporating a stop-watch
facility:
- - With automatic winding:
- - - Braille
- - - Other
- - Other:
- - - Braille
- - - Other
- Other:
- - - Braille
- - - Other
-- Other:
- - - Braille
- - - Other
Clocks with watch movements,
excluding clocks of heading
No.91.04.
- Electrically operated:
- - - Braille
- - - Other
- Other:
- - - Braille
- - - Other
Instrument panel clocks and
clocks of a similar type for
vehicles, aircraft, spacecraft or
vessels.
Other clocks.
- Alarm clocks:
- - - Braille
- - - Other
- - Other:
- - - Braille
- - - Other
- Wall clocks:
- - - Braille
- - - Other
- - Other:
- - - Braille
- - - Other
Stat.
Unit of
Qty.
Cust
Duty
Rate
Excise
Duty
Rate
No.
No.
free
25%
-
E
S
No.
No.
free
25%
-
E
S
No.
No.
free
25%
-
E
S
No.
No.
free
25%
-
E
S
No.
No.
free
25%
-
E
S
No.
No.
free
25%
-
E
S
No.
25%
-
S
No.
No.
free
25%
-
E
S
No.
No.
free
25%
-
E
S
No.
No.
free
25%
-
E
S
No.
No.
free
25%
-
E
S
443
VAT
Rate
Remarks
HS
Code
9105.91.10
9105.91.90
9105.99.10
9105.99.90
91.06
9106.10.10
9106.10.90
9106.90.10
9106.90.90
91.07
9107.00.00
91.08
9108.11.00
9108.12.00
9108.19.00
9108.20.00
9108.90.00
91.09
9109.11.00
9109.19.00
9109.90.00
- Other:
- - - Braille
- - - Other
- - Other:
- - - Braille
- - - Other
Time of day recording apparatus
and apparatus for measuring,
recording or otherwise indicating
intervals of time, with clock or
watch movements or with
synchronous motor (for example,
time-registers, time-recorders).
- Time registers; time-recorders:
- - - Specially designed for use with
scientific machinery or
professional appliances
- - - Other
- Other:
- - - Specially designed for use with
scientific machinery or
professional appliances
- - - Other
Stat.
Unit of
Qty.
Cust
Duty
Rate
Excise
Duty
Rate
No.
No.
free
25%
-
E
S
No.
No.
free
25%
-
E
S
No.
No.
5%
25%
-
S
S
No.
No.
5%
25%
-
S
S
kg
5%
-
S
kg
25%
-
S
kg
kg
kg
kg
25%
25%
25%
25%
-
S
S
S
S
kg
kg
kg
25%
25%
25%
-
S
S
S
Time switches with clock or
watch movement or with
synchronous motor.
Watch movements, complete and
assembled.
- - With mechanical display only or
with a device to which a
mechanical display can be
incorporated
- - With opto-electronic display
only
- - Other
- With automatic winding
- Other
Clock movements, complete and
assembled.
- - Of alarm clocks
- - Other
- Other
444
VAT
Rate
Remarks
Deleted
9106.20
HS2007
Headings
9108.91.00
and
9108.99.00
Deleted.
HS
Code
91.10
9110.11.00
9110.12.00
9110.19.00
9110.90.00
91.11
9111.10.00
9111.20.00
9111.80.00
9111.90.00
91.12
9112.20.00
9112.90.00
91.13
9113.10.00
9113.20.00
9113.90.00
91.14
9114.10.00
9114.20.00
9114.30.10
9114.30.90
9114.40.00
9114.90.00
Stat.
Unit of
Qty.
Cust
Duty
Rate
Excise
Duty
Rate
kg
25%
-
S
kg
kg
kg
25%
25%
25%
-
S
S
S
kg
25%
-
S
kg
kg
kg
25%
25%
25%
-
S
S
S
kg
kg
25%
25%
-
S
S
-
25%
-
S
-
25%
25%
-
S
S
kg
kg
25%
25%
-
S
S
kg
kg
kg
kg
free
25%
25%
25%
-
E
S
S
S
Complete watch or clock
movements, unassembled or
partly assembled (movement
sets); incomplete watch or
clock movements, assembled;
rough watch or clock movements.
- Of watches:
- - Complete movements,
unassembled or partly assembled
(movement sets)
- - Incomplete movements,
assembled
- - Rough movements
- Other
Watch cases and parts thereof.
- Cases of precious metal or of
metal clad with precious metal
- Cases of base metal, whether or
not gold-or silver-plated
- Other cases
- Parts
Clock cases and cases of a similar
type for other goods of this
Chapter, and parts thereof.
- Cases
- Parts
Watch straps, watch bands and
watch bracelets, and parts
thereof.
- Of precious metal or of metal clad
with precious metal
- Of base metal, whether or not
gold-or silver -plated
- Other
Other clock or watch parts
- Springs, including hair-springs
- Jewels
- Dials:
- - - Braille
- - - Other
- Plates and bridges
- Other
445
VAT
Rate
Remarks
Headings
9012.10.00
and
9012.80.00
Deleted
Chapter 92
Musical instruments; parts and accessories of such articles
Notes
1.
2.
(a)
Parts of general use, as defined in Note 2 to Section XV, of base metal (Section XV), or similar goods
(b)
Microphones, amplifiers, loud-speakers, head-phones, switches, stroboscopes or other accessory
instruments, apparatus or equipment of Chapter 85 or 90, for the use with but not incorporated in or
housed in the same cabinet as instruments of this Chapter;
(c)
Toy instruments or apparatus (heading 95.03);
(d)
Brushes for cleaning musical instruments (heading 96.03); or
(e)
Collectors’ pieces or antiques (heading 97.05 or 97.06).
Bows and sticks and similar devices used in playing the musical instruments of heading 92.02 or 92.06
presented with such instruments in numbers normal thereto and clearly intended for use therewith, are to be
classified in the same heading as the relative instruments
Cards, discs and rolls of heading 92.09 presented with an instrument are to be treated as separate articles
and not as forming a part of such instrument.
HS
Code
92.01
9201.10.00
9201.20.00
9201.90.00
92.02
9202.10.00
9202.90.00
Stat.
Unit of
Qty.
Cust
Duty
Rate
Excise
Duty
Rate
Pianos, including automatic
pianos; harpsichords and other
keyboard stringed instruments.
- Upright pianos
- Grand pianos
- Other
No.
No.
No.
Free
Free
Free
-
S
S
S
Other stringed musical
instruments (for example, guitars,
violins, harps).
- Played with a bow
- Other
No.
No.
Free
Free
-
S
S
No.
No.
Free
Free
-
S
S
VAT
Rate
[92.03]
[92.04]
92.05
9205.10.00
9205.90.00
Other wind musical instruments
(for example, clarinets, trumpets,
bagpipes).
- Brass-wind instruments
- Other
446
Remarks
Deleted
92.03. &
92.04
HS2007
HS
Code
92.06
9206.00.10
9206.00.90
92.07
9207.10.00
9207.90.00
92.08
9208.10.00
9208.90.00
92.09
9209.30.00
9209.91.00
9209.92.00
9209.94.00
9209.99.00
Percussion musical instruments
(for example, drums, xylophones,
cymbals, castanets, maracas).
- - - Carillon of bells for public
buildings and other tower or
turret bells
- - - Other
Musical instruments, the sound of
which is produced, or must be
amplified, electrically (for
example, organs, guitars,
accordions).
- Keyboard instruments, other than
accordions
- Other
Stat.
Unit of
Qty.
Cust
Duty
Rate
Excise
Duty
Rate
No.
No.
Free
Free
-
VAT
Rate
Remarks
S
S
Cust duty
on chapter
92 removed
by 2008
budget
changes
No.
No.
Free
Free
-
S
S
No.
No.
Free
Free
-
S
S
kg
Free
-
S
kg
Free
-
S
kg
Free
-
S
kg
kg
Free
Free
-
S
S
Musical boxes, fairground
organs, mechanical street organs,
mechanical singing birds, musical
saws and other musical
instruments not falling within any
other heading of this Chapter;
decoy calls of all kinds; whistles,
call horns and other mouth-blown
sound signalling instruments.
- Musical boxes
- Other
Parts (for example, mechanisms
for musical boxes) and accessories
(for example, cards discs and rolls
for mechanical instruments) of
musical instruments;
metronomes, tuning forks and
pitch pipes of all kinds.
- Musical instruments strings
- Other:
- - Parts and accessories for pianos
- - Parts and accessories for the
musical instruments of heading
92.02
- - Parts and accessories for the
musical instruments of heading
92.07
- - Other
447
Deleted
9209.10,
9209.20 &
9209.93
HS2007
Section XIX
ARMS AND AMMUNITION; PARTS AND ACCESSORIES THEREOF
Chapter 93
Arms and ammunition; parts and accessories thereof
Notes
1.
(a)
Goods of Chapter 36 (for example, percussion caps, detonators, signalling flares);
(b)
Parts of general use, as defined in Note 2 to Section XV, of base metal (Section XV), or similar
(c)
goods of plastics (Chapter 39);
(d)
Armoured fighting vehicles (heading 87.10);
(e)
Telescopic sights or other optical devices suitable for use with arms, unless mounted on a firearm or
presented with the firearm on which they are designed to be mounted (Chapter 90);
(f)
Bows, arrows, fencing foils or toys (Chapter 95); or
(g)
Collectors’ pieces or antiques (heading 97.05 or 97.06)
In heading 93.06, the reference to “parts thereof” does not include radio or radar apparatus of heading
2.
85.26.
HS
Code
93.01
9301.11.00
9301.19.00
9301.20.00
9301.90.00
93.02
9302.00.00
Military weapons, other than
revolvers, pistols and the arms of
heading 93.07.
- Artillery weapons (for example
guns, howitzers, mortals):
- - Self propelled
- - Other
- Rocket launchers; flame-throwers;
grenade launchers; torpedo tubes
and similar projectors.
- Other
Revolvers and pistols, other than
those of heading 93.03 or
93.04.
Stat.
Unit of
Qty.
Cust
Duty
Rate
Excise
Duty
Rate
No.
No.
15%
15%
-
S
S
No.
No.
15%
15%
-
S
S
No.
25%
-
S
448
VAT
Rate
Remarks
HS
Code
93.03
9303.10.00
9303.20.00
9303.30.00
9303.90.10
9303.90.20
9303.90.90
93.04
9304.00.00
93.05
9305.10.00
9305.21.00
9305.29.00
9305.91.00
9305.99.00
Other firearms and similar
devices which operate by the
firing of an explosive charge (for
example, sporting shotguns and
rifles, muzzle-loading firearms,
Very pistols and other devices
designed to project only signal
flares, pistols and revolvers for
firing blank ammunition, captivebolt humane killers, line-throwing
guns).
- Muzzle-loading firearms
- Other sporting, hunting or targetshooting shotguns, including
combination shotgun-rifles
- Other sporting, hunting or target
shooting rifles
- Other:
- - - Captive-bolt humane killers
- - - Very pistols
- - - Other
Other arms (for example,
spring, air or gas guns and pistols,
truncheons), excluding those of
heading 93.07.
Parts and accessories of articles of
- Of revolvers or pistols
- Of shotguns or rifles of
heading 93.03:
- - Shotgun barrel
-- Other
- Other:
- - Of military weapons of heading
93.01
- - Other
Stat.
Unit of
Qty.
Cust
Duty
Rate
Excise
Duty
Rate
No.
15%
-
S
No.
15%
-
S
No.
15%
-
S
No.
No.
No.
15%
15%
15%
-
S
S
S
No.
15%
-
S
No.
15%
-
S
kg
kg
15%
15%
-
S
S
kg
kg
15%
15%
-
S
S
449
VAT
Rate
Remarks
Inserted
9305.29
HS2002
HS
Code
93.06
9306.21.00
9306.29.00
9306.30.00
9306.90.00
93.07
9307.00.00
Stat.
Unit of
Qty.
Cust
Duty
Rate
Excise
Duty
Rate
VAT
Rate
Bombs, grenades, torpedoes,
mines, missiles, and similar
munitions of war and parts
thereof; cartridges and other
ammunition and projectiles and
parts thereof, including shot and
cartridge wads.
- Shotgun cartridges and parts
thereof; air gun pellets:
- - Cartridges
- - Other
- Other cartridges and parts thereof
- Other
kg
kg
kg
kg
25%
25%
25%
25%
-
S
S
S
S
Swords, cutlasses, bayonets,
lances and similar arms and parts
thereof and scabbards and
sheaths therefor.
No.
15%
-
S
Remarks
Deleted
9306.10
HS2007
450
Deleted
9306.91,
9306.92,
9306.99 &
Inserted
9306.90
HS2002
Section XX
MISCELLANEOUS MANUFACTURED ARTICLES
Chapter 94
Furniture; bedding, mattresses, mattress supports, cushions and similar stuffed
furnishings; lamps and lighting fittings, not elsewhere specified or included;
illuminated signs, illuminated name-plates and the like; prefabricated buildings
Notes
1.
(a)
Pneumatic or water mattresses, pillows or cushions, of Chapter 39, 40 or 63;
(b)
Mirrors designed for placing on the floor or ground (for example, cheval-glasses (swing-mirrors) of
heading 70.09;
(c)
Articles of Chapter 71;
(d)
Parts of general use as defined in Note 2 to Section XV, of base metal (Section XV), or similar goods
of plastics (Chapter 39), or safes of heading 83.03;
(e)
Furniture specially designed as parts of refrigerating or freezing equipment of heading 84.18;
furniture specially designed for sewing machines (heading 84.52);
(f)
Lamps or lighting fittings of Chapter 85;
(g)
Furniture specially designed as parts of apparatus of heading 85.18 ( heading 85.18), of headings
85.19 to 85.21 (heading 85.22) or of headings 85.25 to 85.28 (heading 85.29);
(h)
Articles of heading 87.14;
(ij)
2.
Dentists’ chairs incorporating dental appliances of heading 90.18 or dentists’ spittoons (heading
90.18);
(k)
Articles of Chapter 91 (for example, clocks and clock cases); or
(l)
Toy furniture or toy lamps or lighting fittings (heading 95.03), billiard tables or other furniture
specially construed for games (heading 95.04) furniture for conjuring tricks or decorations (other than
electric garlands) such as Chinese lanterns (heading 95.05).
The articles (other than parts) referred to in heading 94.01 to 94.03 are to be classified in those headings
only if they are designed for placing on the floor or ground.
The following are, however, to be classified in the above-mentioned headings even if they are designed to
be hung, to be fixed to the wall or to stand one on the other:
3.
4.
(a)
Cupboards, bookcases, other shelved furniture and unit furniture;
(b)
Seats and beds.
(A)
In headings 94.01 to 94.03 references to parts of goods do not include references to sheets or slabs
(whether or not cut to shape but not combined with other parts) of glass (including mirrors), marble
or other stone or of any other material referred to in Chapter 68 or 69.
(B)
Goods described in heading 94.04, presented separately, are not to be classified in heading 94.01,
94.02 or 94.03 as parts of goods.
For the purposes of heading 94.06, the expression “prefabricated buildings” means buildings which are
finished in the factory or put up as elements, presented together, to be assembled on site, such as housing or
worksite accommodation, offices, schools, shops, sheds, garages or similar buildings.
451
HS
Code
94.01
9401.10.00
9401.20.00
9401.30.00
9401.40.00
9401.51.00
9401.59.00
9401.61.00
9401.69.00
9401.71.00
9401.79.00
9401.80.00
9401.90.00
94.02
9402.10.00
9402.90.00
Stat.
Unit of
Qty.
Cust
Duty
Rate
Excise
Duty
Rate
kg
25%
-
S
kg
25%
-
S
kg
25%
-
S
Seats (other than those of heading
94.02), whether or not
convertible into beds, and parts
thereof.
- Seats of a kind used for aircraft
- Seats of a kind used for motor
vehicles
- Swivel seats with variable height
adjustment
- Seats other than garden seats or
camping equipment, convertible
into beds
- Seats of cane, osier, bamboo or
similar materials:
-- Of bamboo or rattan
-- Other
- Other seats, with wooden frames:
- - Upholstered
- - Other
- Other seats, with metal frames:
- - Upholstered
- - Other
- Other seats
- Parts
Medical, surgical, dental or
veterinary furniture (for example,
operating tables, examination
tables, hospital beds with
mechanical fittings, dentists’
chairs); barbers’ chairs and
similar chairs having rotating as
well as both reclining and
elevating movements; parts of the
foregoing articles.
- Dentists’, barbers’ or similar
chairs and parts thereof
- Other
VAT
Rate
kg
25%
-
S
kg
kg
25%
25%
-
S
S
kg
kg
25%
25%
-
S
S
kg
kg
kg
kg
25%
25%
25%
25%
-
S
S
S
S
kg
kg
25%
free
-
S*
E
*Medical, surgical, or dental furniture and parts thereof are Vat Exempt.
452
Remarks
Subdivided
9401.50 &
Inserted
9401.51 &
9401.59
HS2007
HS
Code
94.03
9403.10.00
9403.20.00
9403.30.00
9403.40.00
9403.50.00
9403.60.00
9403.70.00
9403.81.00
9403.89.00
9403.90.00
94.04
9404.10.00
9404.21.00
9404.29.00
9404.30.00
9404.90.10
9404.90.90
94.05
9405.10.00
9405.20.00
Stat.
Unit of
Qty.
Cust
Duty
Rate
Excise
Duty
Rate
kg
kg
25%
25%
-
S
S
kg
25%
-
S
kg
25%
-
S
kg
kg
kg
25%
25%
25%
-
S
S
S
kg
kg
kg
25%
25%
25%
-
S
S
S
kg
25%
-
S
kg
kg
kg
kg
25%
25%
25%
25%
-
S
S
S
S
Kg
Kg
15%
25%
-
S
S
kg
25%
-
S
Other furniture and parts
thereof.
- Metal furniture of a kind used in
offices
- Other metal furniture
- Wooden furniture of a kind used
in offices
in the kitchen
in the bedroom
- Other wooden furniture
- Furniture of plastics
- Furniture of other materials,
including cane, osier, bamboo or
similar materials:
-- Of bamboo or rattan
-- Other
- Parts
Mattress supports; articles of
bedding and similar furnishings
(for example, mattresses, quilts,
eiderdowns, cushions, pouffes and
pillows) fitted with springs or
stuffed or internally fitted with
any material or of cellular rubber
or plastics, whether or not
covered.
- Mattress supports
- Mattresses:
- - Of cellular rubber or plastics,
whether or not covered
- - Of other materials
- Sleeping bags
- Other
--- Quilting applications and pads
for the manufacture of mattresses
--- Other
Lamps and lighting fittings
including searchlights and
spotlights and parts thereof, not
elsewhere specified or included;
illuminated signs, illuminated
name-plates and the like, having a
permanently fixed light source,
and parts thereof not elsewhere
specified or included.
- Chandeliers and other electric
ceiling or wall lighting fittings,
excluding those of a kind used for
lighting public open spaces or
thorough fares
- Electric table, desk, bedsides or
453
VAT
Rate
Remarks
Subdivided
9403.80 &
Inserted
9403.81 &
9403.89
HS2007
HS
Code
9405.30.00
floor-standing lamps
kg
25%
-
Stat.
Unit of
Qty.
Cust
Duty
Rate
Excise
Duty
Rate
kg
25%
-
S
kg
25%
-
S
kg
25%
-
S
kg
25%
-
S
kg
kg
kg
25%
25%
25%
-
S
S
S
-
15%
25%
-
S (D)
S
9405.91.00
9405.92.00
9405.99.00
- Lighting sets of a kind used for
Christmas trees
- Other electric lamps and lighting
fittings
- Non-electrical lamps and lighting
fittings
- Illuminated signs, illuminated
name-plates and the like
- Parts:
- - Of glass
- - Of plastics
- - Other
94.06
9406.00.10
9406.00.90
Prefabricated buildings.
--- Green houses
--- Other
9405.40.00
9405.50.00
9405.60.00
454
S
VAT
Rate
Remarks
Chapter 95
Toys, games and sports requisites; parts and accessories thereof
Notes
1.
(a)
Candles (heading 34.06);
(b)
Fireworks or other pyrotechnic articles of heading 36.04;
(c)
Yarns, monofilaments, cords or gut or the like for fishing, cut to length but not made up into fishing
lines, of Chapter 39, heading 42.06 or Section Xl;
(d)
Sports bags or other containers of heading 42.02, 43.03 or 43.04;
(e)
Sports clothing or fancy dress, of textiles, of Chapter 61 or 62;
(f)
Textile flags or bunting, or sails for boats, sailboards or land craft, of Chapter 63;
(g)
Sports footwear (other than skating boots with ice or roller skates attached), of Chapter 64, or sports
headgear of Chapter 65;
(h)
Walking sticks, whips, riding-crops or the like (heading 66.02), or parts thereof (heading 66.03);
(ij)
Unmounted glass eyes for dolls or other toys, of heading 70.18;
(k)
Parts of general use, as defined in Note 2 to Section XV, of base metal (Section XV), or similar goods
(l)
Bells, gongs or the like of heading 83.06;
(m) Pumps for liquids (heading 84.13), filtering or purifying machinery and apparatus for liquids or gases
(heading 84.21), electric motors (heading 85.01), electric transformers (heading 85.04) or radio
remote control apparatus (heading 85.26);
(n)
Sports vehicles (other than bobsleighs, toboggans and the like) of Section XVII;
(o)
Children's bicycles (heading 87.12);
(p)
Sports craft such as canoes and skiffs (Chapter 89), or their means of propulsion (Chapter 44 for such
articles made of wood);
(q)
Spectacles, goggles and the like, for sports or outdoor games (heading 90.04);
(r)
Decoy calls and whistles (heading 92.08);
(s)
Arms or other articles of Chapter 93;
(t)
Electric garlands of all kinds (heading 94.05);
(u)
Rackets strings, tents or other camping goods, or gloves, mittens and mitts (classified according to
their constituent material); or
(v)
Tableware, kitchenware, toilet articles, carpets and other textile floor coverings, apparel. bed linen,
table linen, toilet linen, kitchen linen and similar articles having a utilitarian function (classified
according to their constituent material).
2.
This Chapter includes articles in which natural or cultured pearls, precious or semi-precious stones (natural,
synthetic or reconstructed), precious metals or metal clad with precious metals constitute only minor
constituents.
3.
Subject to Note 1 above, parts and accessories which are suitable for use solely or principally with articles
of this Chapter are to be classified with those articles.
455
4.
Subject to the provisions of Note 1 above, heading 95.03 applies, inter alia, to articles of this heading
combined with one or more items, which can not be considered as sets under the terms of General
Interpretative Rule 3 (b), and which, if presented separately, would be classified in other headings, provided
the articles are put up together for retail sale and the combinations have the essential character of toys.
5.
Heading 95.03 does not cover articles which, on account of their design, shape or constituent material, are
identifiable as intended exclusively for animals, for example, “ pet toys” (classification in their own
appropriate heading).
HS
Code
Stat.
Unit of
Qty.
Cust
Duty
Rate
Excise
Duty
Rate
VAT
Rate
[95.01]
[95.02]
95.03
9503.00.00
95.04
9504.10.00
9504.20.00
9504.30.00
9504.40.00
9504.90.00
Tricycles, scooters, pedal cars and
similar wheeled toys; dolls’
carriages; dolls; other toys;
reduced-size (“scale”) models and
similar
recreational
models,
working or not, puzzles of all
kinds.
Articles for funfair, table or
parlour games, including
pintables, billiards, special tables
for casino games and automatic
bowling alley equipment.
- Video games of a kind used with a
television receiver
- Articles and accessories for
billiards of all kinds
- Other games, operated by coins,
banknotes, bank cards, tokens or by
other means of payments, other than
bowling alley equipment
- Playing cards
- Other
-
25%
-
S
-
25%
-
S
-
25%
-
S
pack
-
25%
25%
25%
-
S
S
S
456
Remarks
Deleted
95.01,
95.02 &
goods
moved to
95.03
HS2007
Deleted
9503.10,
9503.20,
9503.30,
9503.41,
9503.49,
9503.50,
9503.60,
9503.70,
9503.80,
9503.90 &
Inserted
9503.00
HS2007
HS
Code
95.05
9505.10.00
9505.90.00
95.06
9506.11.00
9506.12.00
9506.19.00
9506.21.00
9506.29.00
9506.31.00
9506.32.00
9506.39.00
9506.40.00
9506.51.00
9506.59.00
9506.61.00
9506.62.00
9506.69.00
9506.70.00
Stat.
Unit of
Qty.
Cust
Duty
Rate
Excise
Duty
Rate
-
25%
25%
-
S
S
-
15%
15%
15%
-
S
S
S
-
15%
15%
-
S
S
-
15%
15%
15%
-
S
S
S
-
15%
-
S
-
15%
15%
-
S
S
-
15%
15%
15%
-
S
S
S
-
15%
-
S
Festive, carnival of other
entertainment articles, including
conjuring tricks and novelty
jokes.
- Articles for Christmas festivities
- Other
Articles and equipment for
general physical exercise,
gymnastics, athletics, other sports
(including table tennis) or outdoor games, not specified or
Chapter; swimming pools and
paddling pools.
- Snow-skis and other snow-ski
equipment:
- - Skis
- - Ski-fastenings (ski-bindings)
- - Other
- Water-skis, surf-boards, sailboards
and other water-sports equipments:
- - Sailboards
- - Other
- Golf club and other golf
equipment:
- - Clubs, complete
- - Balls
- - Other
- Articles and equipment for tabletennis
- Tennis, badminton or similar
rackets, whether or not strung:
- - Lawn-tennis rackets, whether or
not strung
- - Other
- Balls, other than golf balls and
tabletennis balls:
- - Lawn-tennis balls
- - Inflatable
- - Other
- Ice skates and roller skates,
including skating boots with
skates attached
457
VAT
Rate
Remarks
HS
Code
9506.91.00
9506.99.00
95.07
9507.10.00
9507.20.00
9507.30.00
9507.90.00
Stat.
Unit of
Qty.
Cust
Duty
Rate
Excise
Duty
Rate
- Other:
- - Articles and equipment for
general physical exercise,
gymnastics or
athletics
- - Other
-
15%
15%
-
S
S
Fishing rods, fish-hooks and other
line fishing tackle; fish landing
nets, butterfly nets and similar
nets; decoy “birds”, (other than
those of heading 92.08 or 97.05)
and similar hunting or shooting
requisites.
- Fishing rods
- Fish-hooks, whether or not snelled
- Fishing reels
- Other
-
25%
25%
25%
25%
-
S
S
S
S
-
25%
25%
-
S
S
95.08
Roundabouts, swings, shooting
gallaries and other fairground
amusements, travelling circuses
and travelling menageries;
travelling theatres.
9508.10.00
- Travelling circuses and travelling
menageries
- Other
9508.90.00
458
VAT
Rate
Remarks

7.Chapter 84 to 95

Transcription

Similar documents

CanGym/CanJump 2015 Spring Session

48 STEP PER DEGREE RETRANSMISSION UNIT

Call of Duty Franchise Infographic

Recruitment Brochure

Positioning Solitaire From surface to seabed

R. Lee Ermey served 11 years active duty with the US Marine Corps

Resource for “Duty to G od” and Religious Emblems A

Fire Station 6

E6B Flight Computer

Improving saxophone performance by incorporating recent