Department of Revenue & Customs Ministry of …Bhutan Trade Classification & Tariff Schedule Sixth...

Bhutan Trade Classification & Tariff

ScheduleSixth Edition 20

17

Department of Revenue & CustomsMinistry of Finance

Royal Government of BhutanBhutan Trade C

lassification & Tariff Schedule | Sixth E

ditionDepartment of Revenue & Customs

Ministry of FinanceThimphu, Bhutan.

PABX: +975-02-322319 / 333509Fax: +975-02-323608

www.drc.gov.bt

BhutanTradeClassification&TariffSchedule x

TABLE OF CONTENTS

SECTION ILIVE ANIMALS; ANIMAL PRODUCTS

Section Notes.1. Liveanimals.2. Meatandediblemeatoffal.3. Fishandcrustaceans,molluscsandotheraquaticinvertebrates.4. Dairyproduce;birds’eggs;naturalhoney;edibleproductsofanimalorigin,notelsewhere

specifiedorincluded.5. Productsofanimalorigin,notelsewherespecifiedorincluded.

SECTION IIVEGETABLE PRODUCTS

Section Note.6. Livetreesandotherplants;bulbs,rootsandthelike;cutflowersandornamentalfoliage.7. Ediblevegetablesandcertainrootsandtubers.8. Ediblefruitandnuts;peelofcitrusfruitormelons.9. Coffee,tea,matéandspices.10. Cereals.11. Productsofthemillingindustry;malt;starches;inulin;wheatgluten.12. Oilseedsandoleaginousfruits;miscellaneousgrains,seedsandfruit;industrialormedical

plants;strawandfodder.13. Lac;gums,resinsandothervegetablesapandextracts.14. Vegetableplatingmaterials;vegetableproductsnotelsewherespecifiedorincluded.

SECTION IIIANIMAL OR VEGETABLE FATS AND OILS AND THEIR CLEAVAGE PRODUCTS; PREPARED EDIBLE

FATS; ANIMAL OR VEGETABLE WAXES

15. Animal or vegetable fats or oils and their cleavage products; prepared edible fats; animal orvegetablewaxes.

SECTION IVPREPARED FOODSTUFFS; BEVERAGES, SPIRTIS AND VINEGAR; TOBACCO AND

MANUFACTURED TOBACCO SUBSTITUTES

Section Note.16. Preparationsofmeat,offishorofcrustaceans,molluscsorotheraquaticinvertebrates.17. Sugarsandsugarconfectionery.18. Cocoaandcocoapreparations.19. Preparationsofcereals,flour,starchormilk;pastrycooks’products.

xi BhutanTradeClassification&TariffSchedule

20. Preparationsofvegetables,fruit,nuts,orotherpartsofplants.21. Miscellaneousediblepreparations.22. Beverages,spiritsandvinegar.23. Residuesandwastefromthefoodindustries;preparedanimalfodder.24. Tobaccoandmanufacturedtobaccosubstitutes.

SECTION VMINERAL PRODUCTS

25. Salt;sulphur;earthsandstone;plasteringmaterials,limeandcement.26. Ores,slagandash.27. Mineralfuels,mineraloilsandproductsoftheirdistillation;bituminoussubstances;mineral

waxes.SECTION VI

PRODUCTS OF THE CHEMICAL OR ALLIED INDUSTRIES

Section Notes.28. Inorganicchemicals;organicorinorganiccompoundsofpreciousmetals,ofrare-earthmetals,of

radioactiveelementsandofisotopes.29. Organicchemicals.30. Pharmaceuticalproducts.31. Fertilizers.32. Tanningordyeingextracts;tanninsandtheirderivatives;dyes,pigmentsandothercoloring

matter;paintsandvarnishes;puttyandothermastics;inks.33. Essentialoilsandresinoids;perfumery,cosmeticortoiletpreparations.34. Soap,organicsurface-activeagents,washingpreparations,lubricatingpreparations,artificial

waxes,preparedwaxes,polishingorscouringpreparations,candlesandsimilararticles,modelingpastes,“dentalwaxes”anddentalpreparationswithabasisofplaster.

35. Albuminoidalsubstances;modifiedstarches;glues;enzymes.36. Explosives;pyrotechnicproducts;matches;pyrophoricalloys;certaincombustiblepreparations.37. Photographicorcinematographicgoods.38. Miscellaneouschemicalproducts.

SECTION VIIPLASTICS AND ARTICLES THEREOF; RUBBER AND ARTICLES THEREOF

Section Notes.39. Plasticsandarticlesthereof.40. Rubberandarticlesthereof.

BhutanTradeClassification&TariffSchedule xii

SECTION VIIIRAW HIDES AND SKINS, LEATHER, FURSKINS AND ARTICLES THEREOF; SADDLERY AND

HARNESS; TRAVEL GOODS, HANDBAGS AND SIMILAR CONTAINERS; ARTICLES OF ANIMAL GUT (OTHER THAN SILK-WORM GUT)

41. Rawhidesandskins(otherthanfurskins)andleather.42. Articlesofleather;saddleryandharness;travelgoods,handbagsandsimilarcontainers;articles

ofanimalgut(otherthansilk-wormgut).43. Furskinsandartificialfur;manufacturesthereof.

SECTION IXWOOD AND ARTICLES OF WOOD; WOOD CHARCOAL; CORK AND ARTICLES OF CORK;

MANUFACTURES OF STRAW, OF ESPARTO OR OF OTHER PLAITING MATERIALS; BASKETWARE AND WICKERWORK

44. Woodandarticlesofwood;woodcharcoal.45. Corkandarticlesofcork.46. Manufacturesofstraw,ofespartoorofotherplaitingmaterials;basket-wareandwickerwork.

SECTION XPULP OF WOOD OR OF OTHER FIBROUS CELLULOSIC MATERIAL; RECOVERED (WASTE AND

SCRAP) PAPER OR PAPERBOARD; PAPER AND PAPERBOARD AND ARTICLES THEREOF

47. Pulpofwoodorofotherfibrouscellulosicmaterial;recovered(wasteandscrap)paperorpaperboard.

48. Paperandpaperboard;articlesofpaperpulp,ofpaperorofpaperboard.49. Printedbooks,newspapers,picturesandotherproductsoftheprintingindustry;manuscripts,

typescriptsandplans.

SECTION XITEXTILES AND TEXTILE ARTICLES

Section Notes.50. Silk.51. Wool,fineorcoarseanimalhair;horsehairyarnandwovenfabric.52. Cotton.53. Othervegetabletextilefibres;paperyarnandwovenfabricsofpaperyarn.54. Man-madefilaments;stripandthelikeofman-madetextilematerials.55. Man-madestaplefibres.56. Wadding,feltandnonwovens;specialyarns;twine,cordage,ropesandcableandarticlesthereof.57. Carpetsandothertextilefloorcoverings.58. Specialwovenfabrics;tuftedtextilefabrics;lace;tapestries;trimmings;embroidery.59. Impregnated,coated,coveredorlaminatedtextilefabrics;textilearticlesofakindsuitablefor

industrialuse.

xiii BhutanTradeClassification&TariffSchedule

60. Knittedandcrochetedfabrics.61. Articlesofapparelandclothingaccessories,knittedorcrocheted.62. Articlesofapparelandclothingaccessories,notknittedorcrocheted.63. Othermadeuptextilearticles;sets;wornclothingandwoventextilearticles;rags.

SECTION XIIFOOTWEAR, HEADGEAR, UMBRELLAS, SUN UMBRELLAS, WALKING-STICKS, SEAT-STICKS, WHIPS, RIDING-CROPS AND PARTS THEREOF; PREPARED FEATHERS AND ARTICLES MADE

THEREWITH; ARTIFICIAL FLOWERS; ARTICLES OF HUMAN HAIR

64. Footwear,gaitersandthelike;partsofsucharticles.65. Headgearandpartsthereof.66. Umbrellas,sunumbrellas,walking-sticks,seat-sticks,whips,riding-corpsandpartsthereof.67. Preparedfeathersanddownandarticlesmadeoffeathersorofdown;artificialflowers;articlesof

humanhair.

SECTION XIIIARTICLES OF STONE, PLASTER, CEMENT, ASBESTOS, MICA OR SIMILAR MATERIALS; CERAMIC

PRODUCTS; GLASS AND GLASSWARE

68. Articlesofstone,plaster,cement,asbestos,micaorsimilarmaterials.69. Ceramicproducts.70. Glassandglassware.

SECTION XIVNATURAL OR CULTURED PEARLS, PRECIOUS OR SEMI-PRECIOUS STONES, PRECIOUS METALS, METALS CLAD WITH PRECIOUS METAL, AND ARTICLES THEREOF; IMITATION JEWELLERY; COIN

71. Naturalorculturedpearls,preciousorsemi-preciousstones,preciousmetals,metalscladwithpreciousmetalandarticlesthereof,imitationjewellery;coin.

SECTION XVBASE METALS AND ARTICLES OF BASE METAL

Section Notes.72. Ironandsteel.73. Articlesofironorsteel.74. Copperandarticlesthereof.75. Nickleandarticlesthereof.76. Aluminumandarticlesthereof.77. (Reserved for possible future use in the harmonized system).78. Leadandarticlesthereof.79. Zincandarticlesthereof.80. Tinandarticlesthereof.81. Otherbasemetals;cermets;articlesthereof.

BhutanTradeClassification&TariffSchedule xiv

82. Tools,implements,cutlery,spoonsandforks,ofbasemetal;partsthereofofbasemetal.83. Miscellaneousarticlesofbasemetal.

SECTION XVIMACHINERY AND MECHANICAL APPLIANCES; ELECTRICAL EQUIPMENT; PARTS THEREOF;

SOUND RECORDERS AND REPRODUCERS, TELEVISION IMAGE AND SOUND RECORDERS AND REPRODUCERS, AND PARTS AND ACCESSORIES OF SUCH ARTICLES

Section Notes.84. Nuclearreactors,boilers,machineryandmechanicalappliances;partsthereof.85. Electricalmachineryandequipmentandpartsthereof;soundrecordersandreproducers,

televisionimageandsoundrecordersandreproducers,andpartsandaccessoriesofsucharticles.

SECTION XVIIVEHICLES, AIRCRAFT, VESSELS AND ASSOCIATED TRANSPORT EQUIPMENT

Section Notes.86. Railwaysortramwaylocomotives,rolling-stocksandpartsthereof;railwayortramwaytrack

fixturesandfittingsandpartsthereof;mechanical(includingelectro-mechanical)trafficsignalingequipmentofallkinds.

87. Vehiclesotherthanrailwayortramwayrolling-stock,andpartsthereofandaccessoriesthereof.88. Aircraft,spacecraft,andpartsthereof.89. Ships,boatsandfloatingstructures.

SECTION XVIIIOPTICAL, PHOTOGRAPHIC, CINEMATOGRAPHIC, MEASURING, CHECKING, PRECISION,

MEDICAL OR SURGICAL INSTRUMENTS AND APPARATUS; CLOCKS AND WATCHES; MUSICAL INSTRUMENTS; PARTS AND ACCESSORIES THEREOF

90. Optical,photographic,cinematographic,measuring,checking,precision,medicalorsurgicalinstrumentsandapparatus;partsandaccessoriesthereof.

91. Clocksandwatchesandpartsthereof.92. Musicalinstruments;partsandaccessoriesofsucharticles.

SECTION XIXARMS AND AMMUNITION; PARTS AND ACCESSORIES THEREOF

93. Armsandammunition;partsandaccessoriesthereof.

xv BhutanTradeClassification&TariffSchedule

SECTION XXMISCELLANEOUS MANUFACTURED ARTICLES

94. Furniture;bedding,mattresses,mattresssupports,cushionsandsimilarstuffedfurnishings;lampsandlightingfittings,notelsewherespecifiedorincluded;illuminatedsigns,illuminatedname-platesandthelike;prefabricatedbuildings.

95. Toys,gamesandsportsrequisites;partsandaccessoriesthereof.96. Miscellaneousmanufacturedarticles.

SECTION XXIWORKS OF ART, COLLECTORS’ PIECES AND ANTIQUES

97. Worksofart,collectors’piecesandantiques.98. Codesforspecialtransactions.99. (Reserved for special uses).

BhutanTradeClassification&TariffSchedule xvi

GENERAL RULES FOR THE INTERPRETATION OF THE BHUTAN TRADE CLASSIFICATION

ClassificationofgoodsintheNomenclatureshallbegovernedbythefollowingprinciples:

1. ThetitlesofSections,ChaptersandSub-chaptersareprovidedforeaseofreferenceonly; for legalpurposes,classificationshallbedeterminedaccordingtothetermsoftheheadingsandanyrelativeSectionorChapterNotesand,providedsuchheadingsornotesdonototherwiserequire,accordingtothefollowingprovisions:

2.(a) Anyreferenceinaheadingtoanarticleshallbetakentoincludeareferencetothatarticleincompleteorunfinished,providedthat,aspresented,theincompleteorunfinishedarticlehastheessentialcharacterof thecompleteorfinishedarticle. Itshallalsobetakento includeareferencetothatarticlecompleteorfinished(orfallingtobeclassifiedascompleteorfinishedbyvirtueofthisRule),presentedunassembledordisassembled.

(b) Any reference in a heading to amaterial or substance shall be taken to includea reference tomixtures or combinations of thatmaterial or substancewith othermaterials or substances.Anyreferencetogoodsofagivenmaterialorsubstanceshallbetakentoincludeareferencetogoodsconsistingwhollyorpartlyofsuchmaterialorsubstance.TheclassificationofgoodsconsistingofmorethanonematerialorsubstanceshallbeaccordingtotheprinciplesofRule3.

3. WhenbyapplicationofRule2(b)orforanyotherreason,goodsare,prima facie,classifiableundertwoormoreheadings,classificationshallbeeffectedasfollows:

(a) Theheadingwhichprovidesthemostspecificdescriptionshallbepreferredtoheadingsprovidingamoregeneraldescription.However,when twoormoreheadingseachrefer topartonlyof thematerialsorsubstancescontainedinmixedorcompositegoodsortopartonlyoftheitemsinasetputforretailsale,thoseheadingsaretoberegardedasequallyspecificinrelationtothosegoods,evenifoneofthemgivesamorecompleteorprecisedescriptionofthegoods.

(b) Mixtures,compositegoodsconsistingofdifferentmaterialsormadeupofdifferentcomponents,andgoodsput insets for retailsale,whichcannotbeclassifiedbyreference to3(a),shallbeclassified as if they consisted of thematerial or component which gives them their essentialcharacter,insofarasthiscriterionisapplicable.

(c) Whengoodscannotbeclassifiedby reference to3 (a)or3 (b), theyshallbeclassifiedunderthe heading which occurs last in numerical order among those which equally merit consideration.

4. Goodswhichcannotbeclassified inaccordancewith theaboveRulesshallbeclassifiedunder theheadingappropriatetothegoodstowhichtheyaremostakin.

5. Inadditiontotheforegoingprovisions,thefollowingRulesshallapplyinrespectofthegoodsreferredtotherein:(a) Cameracases,musicalinstrumentcases,guncases,drawinginstrumentcases,necklacecases

andsimilar containers, specially shapedor fitted tocontainaspecificarticleor setofarticles,suitablefor long-termuseandpresentedwiththearticlesforwhichtheyare intended,shallbeclassifiedwithsucharticleswhenofakindnormallysoldtherewith.Thisruledoesnot,however,applytocontainerswhichgivethewholeitsessentialcharacter;

(b) SubjecttotheprovisionsofRule5(a)above,packingmaterialsandpackingcontainerspresentedwiththegoodsthereinshallbeclassifiedwiththegoodsif theyareofakindnormallyusedforpacking such goods. However, this provision is not binding when such packingmaterials orpackingcontainersareclearlysuitableforrepetitiveuse.

6. For legalpurposes,theclassificationofgoodsinthesubheadingsofaheadingshallbedeterminedaccordingtothetermsofthosesubheadingsandanyrelatedSubheadingNotesand,mutatis mutandis,totheaboveRules,ontheunderstandingthatonlysubheadingsat thesamelevelarecomparable.ForthepurposesofthisRuletherelativeSectionandChapterNotesalsoapply,unlessthecontextotherwiserequires

1 BhutanTradeClassification&TariffSchedule

Section ILIVE ANIMALS; ANIMAL PRODUCTS

Note1. AnyreferenceinthisSectiontoaparticulargenusorspeciesofananimal,exceptwherethecontext

otherwiserequires,includesareferencetotheyoungofthatgenusorspecies.2. Exceptwhere thecontextotherwise requires, throughout theNomenclatureany reference to “dried”

productsalsocoversproductswhichhavebeendehydrated,evaporatedorfreeze-dried.

Chapter 1LIVE ANIMALS

Note1.-ThisChaptercoversallliveanimalsexcept:

(a)Fishandcrustaceans,molluscsandotheraquaticinvertebrates,ofheading03.01,03.06,03.07or03.08;

(b)Culturesofmicro-organismsandotherproductsofheading30.02;and(c)Animalsofheading95.08.

Heading BTC Code Commodity Description Unit

(% except otherwise specified)

DutyTax

SalesTax

GreenTax

01.01 Live horses, asses, mules and hinnies.-Horses:

0101.21.00 --Pure-bredbreedinganimals NMB 30 - -0101.29.00 --Other NMB 30 - -0101.30.00 -Asses NMB 30 - -0101.90.00 -Other NMB 30 - -

01.02 Live bovine animals.-Cattle:

0102.21.00 --Pure-bredbreedinganimals NMB 30 - -

0102.29.00 --Other NMB 30 - --Buffalo:

0102.31.00 --Pure-bredbreedinganimals NMB 30 - -0102.39.00 --Other NMB 30 - -0102.90.00 -Other NMB 30 - -

01.03 Live swine.0103.10.00 -Pure-bredbreedinganimals NMB 30 - -

-Other:0103.91.00 --Weighinglessthan50kg NMB 30 - -0103.92.00 --Weighing50kgormore NMB 30 - -

BhutanTradeClassification&TariffSchedule 2

01.04 Live sheep and goats.0104.10.00 -Sheep NMB 30 - -

01.05 Live poultry, that is to say, fowls of the species Gallus domesticus, ducks, geese, turkeys and guinea fowls.

-Weighingnotmorethan185g:0105.11.00 --FowlsofthespeciesGallusdomesticus NMB 30 - -0105.12.00 --Turkeys NMB 30 - -0105.13.00 --Ducks NMB 30 - -0105.14.00 --Geese NMB 30 - -0105.15.00 --Guineafowls NMB 30 - -

-Other:0105.94.00 --FowlsofthespeciesGallusdomesticus NMB 30 - -0105.99.00 --Other NMB 30 - -

01.06 Other live animals.-Mammals:

0106.11.00 --Primates NMB 30 - -0106.12.00 --Whales,dolphinsandporpoises(mam-

malsoftheordercetacea);manateesanddugongs(mammalsoftheordersirenia);seals,sealionsandwalruses(mammalsofthesuborderPinnipedia)

NMB 30 - -

0106.13.00 --Camelsandothercamelids(Camelidae) NMB 30 - -0106.14.00 --Rabbitsandhares NMB 30 - -0106.19.00 --Other NMB 30 - -0106.20.00 -Reptiles(includingsnakesandturtles) NMB 30 - -

-Birds:

0106.31.00 --Birdsofprey NMB 30 - -0106.32.00 --Psittaciformes(includingparrots,

parakeets,macawsandcockatoos)NMB 30 - -

0106.33.00 --Ostriches;emus(Dromaiusnovaehollandiae)

NMB 30 - -

0106.39.00 --Other NMB 30 - --Insects:

0106.41.00 --Bees NMB 30 - -0106.49.00 --Other NMB 30 - -0106.90.00 -Other NMB 30 - -



DutyTax

SalesTax

GreenTax


Chapter 2MEAT AND EDIBLE MEAT OFFAL.

Note1.-ThisChapterdoesnotcover:

(a)Productsofthekindsdescribedinheadings02.01to02.08or02.10,unfitorunsuitableforhumanconsumption;

(b)Guts,bladdersorstomachsofanimals(heading05.04)oranimalblood(heading05.11or30.02);or(c)Animalfat,otherthanproductsofheading02.09(Chapter15).



DutyTax

SalesTax

GreenTax

02.01 Meat of bovine animals, fresh or chilled.0201.10.00 -Carcassesandhalf-carcasses KGM 30 - -0201.20.00 -Othercutswithbonein KGM 30 - -0201.30.00 -Boneless KGM 30 - -

02.02 Meat of bovine animals, frozen.0202.10.00 -Carcassesandhalf-carcasses KGM 30 - -0202.20.00 -Othercutswithbonein KGM 30 -0202.30.00 -Boneless KGM 30 - -

02.03 Meat of swine, fresh, chilled or frozen.-Freshorchilled:

0203.11.00 --Carcassesandhalf-carcasses KGM 30 - -0203.12.00 - -Hams, shoulders and cuts thereof, with

boneinKGM 30 - -

0203.19.00 --Other KGM 30 - --Frozen:

0203.21.00 --Carcassesandhalf-carcasses KGM 30 - -

0203.22.00 - -Hams, shoulders and cuts thereof, withbonein

KGM 30 - -

0203.29.00 --Other KGM 30 - -02.04 Meat of sheep or goats, fresh, chilled or frozen.

0204.10.00 -Carcasses and half-carcasses of lamb,freshorchilled

KGM 30 - -

-Othermeatofsheep,freshorchilled:0204.21.00 --Carcassesandhalf-carcasses KGM 30 - -0204.22.00 --Othercutswithbonein KGM 30 - -0204.23.00 --Boneless KGM 30 - -0204.30.00 -Carcassesandhalf-carcassesoflamb,fro-

zenKGM 30 - -


-Othermeatofsheep,frozen:0204.42.00 --Othercutswithbonein KGM 30 - -0204.43.00 --Boneless KGM 30 - -0204.50.00 -Meatofgoats KGM 30 - -

02.05 Meat of horses, asses, mules or hinnies, fresh, chilled or frozen.0205.00.00 Meat of horses, asses, mules or hinnies,

fresh,chilledorfrozenKGM 30 - -

02.06 Edible offal of bovine animals, swine, sheep, goats, horses, asses, mules or hinnies, fresh, chilled or frozen.0206.10.00 -Ofbovineanimals,freshorchilled KGM 30 - -

-Ofbovineanimals,frozen:0206.21.00 --Tongues KGM 30 - -0206.22.00 --Livers KGM 30 - -0206.29.00 --Other KGM 30 - -0206.30.00 -Ofswine,freshorchilled KGM 30 - -

-Ofswine,frozen:0206.41.00 --Livers KGM 30 - -0206.49.00 --Other KGM 30 - -0206.80.00 -Other,freshorchilled KGM 30 - -0206.90.00 -Other,frozen KGM 30 - -

02.07 Meat and edible offal, of the poultry of heading 01.05, fresh, chilled or frozen.

-OffowlsofthespeciesGallusdomesticus:0207.11.00 --Notcutinpieces,freshorchilled KGM 30 - -

0207.12.00 --Notcutinpieces,frozen KGM 30 - -0207.13.00 --Cutsandoffal,freshorchilled KGM 30 - -0207.14.00 --Cutsandoffal,frozen KGM 30 - -

-Ofturkeys:0207.24.00 --Notcutinpieces,freshorchilled KGM 30 - -0207.25.00 --Notcutinpieces,frozen KGM 30 - -0207.26.00 --Cutsandoffal,freshorchilled KGM 30 - -0207.27.00 --Cutsandoffal,frozen KGM 30 - -

-Ofducks:0207.41.00 --Notcutinpieces,freshorchilled KGM 30 - -0207.42.00 --Notcutinpieces,frozen KGM 30 - -



DutyTax

SalesTax

GreenTax


0207.43.00 --Fattylivers,freshorchilled KGM 30 - -0207.44.00 --Other,freshorchilled KGM 30 - -

-Ofgeese:0207.51.00 --Notcutinpieces,freshorchilled KGM 30 - -0207.52.00 --Notcutinpieces,frozen KGM 30 - -0207.53.00 --Fattylivers,freshorchilled KGM 30 - -0207.54.00 --Other,freshorchilled KGM 30 - -0207.55.00 --Other,frozen KGM 30 - -0207.60.00 --Ofguineafowls KGM 30 - -

02.08 Other meat and edible meat offal, fresh, chilled or frozen.0208.10.00 --Ofrabbitsorhares KGM 30 - -0208.30.00 --Ofprimates KGM 30 - -0208.40.00 -Of whales, dolphins and porpoises (mam-

malsoftheordercetacea);ofmanateesanddugongs (mammalsof theordersirenia);ofseals, sea lionsandwalruses (mammalsofthesuborderPinnipedia)

0208.50.00 -Ofreptiles(includingsnakesandturtles) KGM 30 - -0208.60.00 -Ofcamelsandothercamelids(Camelidae) KGM 30 - -0208.90.00 -Other KGM 30 - -

02.09 Pig fat, free of lean meat, and poultry fat, not rendered or otherwise extracted, fresh, chilled, frozen, salted, in brine, dried or smoked.0209.10.00 -Ofpigs KGM 30 - -0209.90.00 -Other KGM 30 - -

02.10 Meat and edible meat offal, salted, in brine, dried or smoked; edible flours and meals of meat and meat offal.

-Meatofswine:0210.11.00 --Hams,shouldersandcutsthereof,withbone

inKGM 30 - -

0210.12.00 --Bellies(streaky)andcutsthereof KGM 30 - -0210.19.00 --Other KGM 30 - -0210.20.00 -Meatofbovineanimals KGM 30 - -

-Other, includingediblefloursandmealsofmeatoffal

0210.91.00 --Ofprimates KGM 30 - -



DutyTax

SalesTax

GreenTax


0210.92.00 --Ofwhales,dolphinsandporpoises(mam-malsoftheordercetacea);ofmanateesanddugongs(mammalsoftheordersirenia);ofseals,sealionsandwalruses(mammalsofthesuborderPinnipedia)

KGM 30 - -

0210.93.00 --Ofreptiles(includingsnakesandturtles) KGM 30 - -0210.99.00 --Other KGM 30 - -



DutyTax

SalesTax

GreenTax


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

Note.1.-ThisChapterdoesnotcover:

(a)Mammalsofheading01.06;(b)Meatofmammalsofheading01.06(heading02.08or02.10);(c) Fish(includingliversandroesthereof)orcrustaceans,molluscsorotheraquatic invertebrates,

deadandunfitorunsuitable for humanconsumptionby reasonofeither their speciesor theircondition(Chapter5);flours,(heading23.01);or

(d)Caviarorcaviarsubstitutespreparedfromfisheggs(heading16.04).

2.- In thisChapter the term “pellets”meansproductswhichhavebeenagglomeratedeitherdirectlybycompressionorbytheadditionofasmallquantityofbinder.(a) Mammalsofheading01.06;(b) Meatofmammalsofheading01.06(heading02.08or02.10);(c) Fish(includinglivers,roesandmiltthereof)orcrustaceans,molluscsorotheraquaticinvertebrates,

dead and unfit or unsuitable for human consumption by reason of either their species or theircondition(Chapter5);flours,mealsorpelletsoffishorofcrustaceans,molluscsorotheraquaticinvertebrates,unfitforhumanconsumption(heading23.01);or

(d) Caviarorcaviarsubstitutespreparedfromfisheggs(heading16.04).

3.- In thisChapter the term “pellets”meansproductswhichhavebeenagglomeratedeitherdirectlybycompressionorbytheadditionofasmallquantityofbinder.

03.01 Live fish.-Ornamentalfish:

0301.11.00 --Freshwater KGM 30 - -0301.19.00 --Other KGM 30 - -

-Otherlivefish:0301.91.00 - - Trout (Salmo trutta, Oncorhynchusmy-

kiss, Oncorhynchus clarki, Oncorhynchusaguabonita,Oncorhynchusgilae,Oncorhyn-chusapacheandOncorhynchuschrysoga-ster)

KGM 30 - -

0301.92.00 --Eels(Anguillaspp.) KGM 30 - -0301.93.00 - - Carp (Cyprinus spp., Carassius spp.,

Ctenopharyngodon idellus, Hypophthal-michthys spp.,Cirrhinus spp.,Mylopharyn-godonpiceus,Catlacatla,Labeospp.,Os-teochilus hasselti, Leptobarbus hoeveni,Megalobramaspp.)

KGM 30 - -

0301.94.00 --AtlanticandPacificbluefintunas(Thun-nusthynnus,Thunnusorientalis)

KGM 30 - -

0301.95.00 --Southernbluefintunas(Thunnusmaccoyii) KGM 30 - -



DutyTax

SalesTax

GreenTax




DutyTax

SalesTax

GreenTax

0301.99.00 --Other KGM 30 - -03.02 Fish, fresh or chilled, excluding fish fillets and other

fish meat of heading 03.04.-Salmonidae,excludingediblefishoffalofsubheading0302.99:

0302.11.00 - - Trout (Salmo trutta, Oncorhynchusmy-kiss, Oncorhynchus clarki, Oncorhynchusaguabonita,Oncorhynchusgilae,Oncorhyn-chusapacheandOncorhynchuschrysoga-ster)

KGM 30 - -

0302.13.00 - - Pacific salmon (Oncorhynchus nerka,Oncorhynchus gorbuscha, Oncorhynchusketa, Oncorhynchus tschawytscha, Onco-rhynchuskisutch,OncorhynchusmasouandOncorhynchusrhodurus)

KGM 30 - -

0302.14.00 - -Atlantic salmon (Salmosalar)andDan-ubesalmon(Huchohucho)

KGM 30 - -

0302.19.00 --Other KGM 30 - --Flatfish(Pleuronectidae,Bothidae,Cyno-glossidae, Soleidae, Scophthalmidae andCitharidae), excluding edible fish offal ofsubheading0302.91to0302.99:

0302.21.00 - - Halibut (Reinhardtius hippoglossoides,Hippoglossus hippoglossus, Hippoglossusstenolepis)

KGM 30 - -

0302.22.00 --Plaice(Pleuronectesplatessa) KGM 30 - -

0302.23.00 --Sole(Soleaspp.) KGM 30 - -0302.24.00 --Turbots(Psettamaxima) KGM 30 - -0302.29.00 --Other KGM 30 - -

- Tunas (of the genus Thunnus), skipjackor stripe-bellied bonito (Euthynnus (Katsu-wonus)pelamis),excludingediblefishoffalofsubheading0302.91to0302.99:

0302.31.00 - -Albacore or longfinned tunas (Thunnusalalunga)

KGM 30 - -

0302.32.00 --Yellowfintunas(Thunnusalbacares) KGM 30 - -0302.33.00 --Skipjackorstripe-belliedbonito KGM 30 - -0302.34.00 --Bigeyetunas(Thunnusobesus) KGM 30 - -0302.35.00 --AtlanticandPacificbluefintunas(Thun-

nusthynnus,Thunnusorientalis)KGM 30 - -

0302.36.00 --Southernbluefintunas(Thunnusmaccoyii) KGM 30 - -


0302.39.00 --Other KGM 30 - --Herrings (Clupea harengus, Clupea pal-lasii), anchovies (Engraulis spp.), sardines(Sardina pilchardus, Sardinops spp.), sar-dinella (Sardinella spp.), brisling or sprats(Sprattus sprattus), mackerel (Scomberscombrus, Scomber australasicus, Scomb-er japonicus), Indianmackerels (Rastrellig-erspp.),seerfishes(Scomberomorusspp.),jack and horsemackerel (Trachurus spp.),jacks,crevalles(Caranxspp.),cobia(Rachy-centroncanadum),silverpomfrets(Pampusspp.),Pacificsaury(Cololabissaira),scads(Decapterus spp.), capelin (Mallotus villo-sus), swordfish (Xiphias gladius), Kawaka-wa(Euthynnusaffinis),bonitos(Sardaspp.),marlins,sailishes,spearfish(Istiophoridae),excluding edible fish offal of subheadigs0302.91to0302.99:

0302.41.00 --Herrings(Clupeaharengus,Clupeapal-lasii)

KGM 30 - -

0302.42.00 --Anchovies(Engraulisspp.) KGM 30 - -0302.43.00 --Sardines(Sardinapilchardus,Sardinops

spp.),sardinella(Sardinellaspp.),brislingorsprats(Sprattussprattus)

KGM 30 - -

0302.44.00 --Mackerel(Scomberscombrus,Scomberaustralasicus,Scomberjaponicus)

KGM 30 - -

0302.45.00 --Jackandhorsemackerel(Trachurusspp.) KGM 30 - -0302.46.00 --Cobia(Rachycentroncanadum) KGM 30 - -0302.47.00 --Swordfish(Xiphiasgladius) KGM 30 - -0302.49.00 --Other KGM 30 - -

-FishofthefamiliesBregmacerotidae,Eu-clichthyidae, Gadidae, Macrouridae, Mela-nonidae, Merlucciidae, Moridae and Mu-raenolepididae,excludingediblefishoffalofsubheading0302.91to0302.99:

0302.51.00 --Cod(Gadusmorhua,Gadusogac,Gadusmacrocephalus)

KGM 30 - -

0302.52.00 --Haddock(Melanogrammusaeglefinus) KGM 30 - -0302.53.00 --Coalfish(Pollachiusvirens) KGM 30 - -0302.54.00 --Hake(Merlucciusspp.,Urophycisspp.) KGM 30 - -0302.55.00 --AlaskaPollack(Theragrachalcogramma) KGM 30 - -



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0302.56.00 --Bluewhitings(Micromesistiuspoutassou,Micromesistiusaustralis)

KGM 30 - -

0302.59.00 --Other KGM 30 - --Tilapias(Oreochromisspp.),catfish(Pan-gasiusspp.,Silurusspp.,Clariasspp.,Icta-lurusspp.),carp (Cyprinusspp.,Carassiusspp., Ctenopharyngodon idellus, Hypoph-thalmichthys spp., Cirrhinus spp., Mylo-pharyngodon piceus, Catla catla, Labeospp., Osteochilus hasselti, Leptobarbushoeveni,Megalobramaspp.),eels(Anguillaspp.),Nileperch(Latesniloticus)andsnake-heads (Channaspp.),excludingediblefishoffalofsubheading0302.91to0302.99:

0302.71.00 --Tilapias(Oreochromisspp.) KGM 30 - -0302.72.00 - - Catfish (Pangasius spp., Silurus spp.,

Clariasspp.,Ictalurusspp.)KGM 30 - -

0302.73.00 - - Carp (Cyprinus spp., Carassius spp.,Ctenopharyngodon idellus, Hypophthal-michthys spp.,Cirrhinus spp.,Mylopharyn-godonpiceus,Catlacatla,Labeospp.,Os-teochilus hasselti, Leptobarbus hoeveni,Megalobramaspp.)

KGM 30 - -

0302.74.00 --Eels(Anguillaspp.). KGM 30 - -0302.79.00 --Other KGM 30 - -

- Other fish, excluding edible fish offal ofsubheading0302.91to0302.99:

0302.81.00 --Dogfishandothersharks KGM 30 - -0302.82.00 --Raysandskates(Rajidae) KGM 30 - -0302.83.00 --Toothfish(Dissostichusspp.) KGM 30 - -0302.84.00 --Seabass(Dicentrarchusspp.) KGM 30 - -0302.85.00 --Seabream(Sparidae) KGM 30 - -0302.89.00 --Other KGM 30 - -

- Livers, roes, milt, fish fins, heads, tails,mawsandotherediblefishoffal:

KGM

0302.91.00 --Livers,roesandmilt KGM 30 - -0302.92.00 --Sharkfins KGM 30 - -0302.99.00 --Other KGM 30 - -


03.03 Fish, frozen, excluding fish fillets and other fish meat of heading 03.04.

-Salmonidae,excludingediblefishoffalofsubheading0303.91to0303.99:

0303.11.00 --Sockeyesalmon(redsalmon)(Oncorhyn-chusnerka)

KGM 30 - -

0303.12.00 - - Other Pacific salmon (Oncorhynchusgorbuscha,Oncorhynchusketa,Oncorhyn-chus tschawytscha,Oncorhynchus kisutch,Oncorhynchus masou and Oncorhynchusrhodurus)

KGM 30 - -

0303.13.00 - -Atlantic salmon (Salmosalar)andDan-ubesalmon(Huchohucho)

KGM 30 - -

0303.14.00 - - Trout (Salmo trutta, Oncorhynchusmy-kiss, Oncorhynchus clarki, Oncorhynchusaguabonita, Oncorhynchus gilae, On-corhynchus apache and Oncorhynchuschrysogaster)

KGM 30 - -

0303.19.00 --Other KGM 30 - --Tilapias(Oreochromisspp.),catfish(Pan-gasiusspp.,Silurusspp.,Clariasspp.,Icta-lurusspp.),carp (Cyprinusspp.,Carassiusspp ., Ctenopharyngodon idellus, Hypoph-thalmichthys spp., Cirrhinus spp., Mylo-pharyngodon piceus, Catla catla, Labeospp., Osteochilus hasselti, Leptobarbushoeveni,Megalobramaspp.),eels(Anguillaspp.),Nileperch(Latesniloticus)andsnake-heads (Channaspp.),excludingediblefishoffalofsubheadings0303.91to0303.99:



0303.25.00 - - Carp (Cyprinus spp., Carassius spp.,Ctenopharyngodon idellus, Hypophthal-michthys spp.,Cirrhinus spp.,Mylopharyn-godonpiceus,Catlacatla,Labeospp.,Os-teochilus hasselti, Leptobarbus hoeveni,Megalobramaspp.).

KGM 30 - -

0303.26.00 --Eels(Anguillaspp.) KGM 30 - -0303.29.00 --Other KGM 30 - -



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-Flatfish(Pleuronectidae,Bothidae,Cyno-glossidae, Soleidae, Scophthalmidae andCitharidae), excluding edible fish offal ofsubheading0303.91to0303.99:

0303.31.00 - - Halibut (Reinhardtius hippoglossoides,Hippoglossus hippoglossus, Hippoglossusstenolepis)

KGM 30 - -

0303.32.00 --Plaice(Pleuronectesplatessa) KGM 30 - -0303.33.00 --Sole(Soleaspp.) KGM 30 - -0303.34.00 --Turbots(Psettamaxima) KGM 30 - -0303.39.00 --Other KGM 30 - -

- Tunas (of the genus Thunnus), skipjackor stripe-bellied bonito (Euthynnus (Katsu-wonus)pelamis),excludingediblefishoffalofsubheading0303.91to0303.99:

0303.41.00 - -Albacore or longfinned tunas (Thunnusalalunga)

KGM 30 - -

0303.42.00 --Yellowfintunas(Thunnusalbacares) KGM 30 - -0303.43.00 --Skipjackorstripe-belliedbonito KGM 30 - -0303.44.00 --Bigeyetunas(Thunnusobesus) KGM 30 - -0303.45.00 --AtlanticandPacificbluefintunas(Thun-

nusthynnus,Thunnusorientalis)KGM 30 - -

0303.46.00 --Southernbluefintunas(Thunnusmaccoyii) KGM 30 - -0303.49.00 --Other KGM 30 - -

- Herrings (Clupea harengus, Clupea pal-lasii), anchovies (Engraulis spp.), sardines(Sardina pilchardus, Sardinops spp.), sar-dinella (Sardinella spp.), brisling or sprats(Sprattus sprattus), mackerel (Scomberscombrus, Scomber australasicus, Scomb-er japonicus), Indian mackerels (Rastrel-liger spp.), seerfishes (Scomberomorusspp.), jack and horsemackerel (Trachurusspp.), jacks, crevalles (Caranxspp.), cobia(Rachycentron canadum), silver pomfrets(Pampus spp.), Pacific saury (Cololabissaira), scads (Decapterus spp.), capelin(Mallotusvillosus),swordfish(Xiphiasgladi-us),Kawakawa(Euthynnusaffinis),bonitos(Sarda spp.), marlins, sailfishes, spearfish(Istiophoridae),excludingediblefishoffalofsubheading0303.91to0303.99:

0303.51.00 --Herrings(Clupeaharengus,Clupeapallasii) KGM 30 - -



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0303.53.00 --Sardines(Sardinapilchardus,Sardinopsspp.),sardinella(Sardinellaspp.),brislingorsprats(Sprattussprattus)

KGM 30 - -

0303.54.00 --Mackerel(Scomberscombrus,Scomberaustralasicus,Scomberjaponicus)

KGM 30 - -

0303.55.00 --Jackandhorsemackerel(Trachurusspp.) KGM 30 - -0303.56.00 --Cobia(Rachycentroncanadum) KGM 30 - -0303.57.00 --Swordfish(Xiphiasgladius) KGM 30 - -0303.59.00 --Other KGM 30 - -

-FishofthefamiliesBregmacerotidae,Eu-clichthyidae, Gadidae, Macrouridae, Mela-nonidae, Merlucciidae, Moridae and Mu-raenolepididae,excludingediblefishoffalofsubheading0303.91to0303.99:


KGM 30 - -

0303.64.00 --Haddock(Melanogrammusaeglefinus) KGM 30 - -0303.65.00 --Coalfish(pollachiusvirens) KGM 30 - -0303.66.00 --Hake(Merlucciusspp.,Urophycisspp.) KGM 30 - -0303.67.00 --AlaskaPollack(Theragrachalcogramma) KGM 30 - -0303.68.00 --Bluewhitings(Micromesistiuspoutassou,

Micromesistiusaustralis)KGM 30 - -

0303.69.00 --Other KGM 30 - -- Other fish, excluding edible fish offal ofsubheading0303.91to0303.99:

0303.81.00 --Dogfishandothersharks KGM 30 - -0303.82.00 --Raysandskates(Rajidae) KGM 30 - -0303.83.00 --Toothfish(Dissostichusspp.) KGM 30 - -0303.84.00 --Seabass(Dicentrarchusspp.) KGM 30 - -0303.89.00 --Other KGM 30 - -

- Livers, roes, milt, fish fins, heads, tails,mawsandotherediblefishoffal:

0303.91.00 --Livers,roesandmilt KGM 30 - -0303.92.00 --Sharkfins KGM 30 - -0303.99.00 --Other KGM 30 - -



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DutyTax

SalesTax

GreenTax

03.04 Fish fillets and other fish meat (whether or not minced), fresh, chilled or frozen.

-Freshorchilledfilletsoftilapias(Oreochro-mis spp.), catfish (Pangasius spp., Silurusspp.,Clariasspp.,Ictalurusspp.),carp(Cy-prinus spp., Carassius spp., Ctenopharyn-godon idellus, Hypophthalmichthys spp.,Cirrhinus spp., Mylopharyngodon piceus,Catla catla, Labeo spp., Osteochilus has-selti, Leptobarbus hoeveni, Megalobramaspp.),eels(Anguillaspp.),Nileperch(Latesniloticus)andsnakeheads(Channaspp.):



0304.33.00 --NilePerch(Latesniloticus) KGM 30 - -0304.39.00 --Other KGM 30 - -

-Freshorchilledfilletsofotherfish:0304.41.00 - - Pacific salmon (Oncorhynchus nerka,

Oncorhynchus gorbuscha, Oncorhynchusketa, Oncorhynchus tschawytscha, Onco-rhynchuskisutch,OncorhynchusmasouandOncorhynchus rhodurus), Atlantic salmon(Salmosalar)andDanubesalmon(Hucho-hucho)

KGM 30 - -


KGM 30 - -

0304.43.00 - - Flat fish (Pleuronectidae,Bothidae,Cy-noglossidae,Soleidae,ScophthalmidaeandCitharidae)

KGM 30 - -

0304.44.00 --FishofthefamiliesBregmacerotidae,Eu-clichthyidae, Gadidae, Macrouridae, Mela-nonidae, Merlucciidae, Moridae and Mu-raenolepididae

KGM 30 - -

0304.45.00 --Swordfish(xiphiasgladius) KGM 30 - -0304.46.00 --Toothfish(Dissostichusspp.) KGM 30 - -0304.47.00 --Dogfishandothersharks KGM 30 - -0304.48.00 --Raysandskates(Rajidae) KGM 30 - -

0304.49.00 --Other KGM 30 - -


-Other,freshorchilled:0304.51.00 - - Tilapias (Oreochromis spp.), catfish

(Pangasiusspp.,Silurusspp.,Clariasspp.,Ictalurusspp.),carp(Cyprinusspp.,Caras-sius spp., Ctenopharyngodon idellus, Hy-pophthalmichthys spp.,Cirrhinus spp.,My-lopharyngodon piceus, Catla catla, Labeospp., Osteochilus hasselti, Leptobarbushoeveni,Megalobramaspp.),eels(Anguillaspp.),Nileperch(Latesniloticus)andsnake-heads(Channaspp.)”.

KGM 30 - -

0304.52.00 --Salmonidae KGM 30 - -0304.53.00 --FishofthefamiliesBregmacerotidae,Eu-

clichthyidae, Gadidae, Macrouridae, Mela-nonidae, Merlucciidae, Moridae and Mu-raenolepididae

KGM 30 - -

0304.54.00 --Swordfish(Xiphiasgladius) KGM 30 - -0304.55.00 --Toothfish(Dissostichusspp.) KGM 30 - -0304.56.00 --Dogfishandothersharks KGM 30 - -0304.57.00 --Raysandskates(Rajidae) KGM 30 - -0304.59.00 --Other KGM 30 - -

- Frozen fillets of tilapias (Oreochromisspp.),catfish(Pangasiusspp.,Silurusspp.,Clariasspp.,Ictalurusspp.),carp(Cyprinusspp., Carassius spp., Ctenopharyngodonidellus,Hypophthalmichthysspp.,Cirrhinusspp.,Mylopharyngodonpiceus,Catlacatla,Labeospp.,Osteochilushasselti,Leptobar-bushoeveni,Megalobramaspp.),eels(An-guillaspp.),Nileperch(Latesniloticus)andsnakeheads(Channaspp.):



0304.63.00 --NilePerch(Latesniloticus) KGM 30 - -0304.69.00 --Other KGM 30 - -

-Frozen fillets of fish of the families Breg-macerotidae, Euclichthyidae, Gadidae,Macrouridae, Melanonidae, Merlucciidae,MoridaeandMuraenolepididae:


KGM 30 - -



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0304.72.00 --Haddock(Melanogrammusaeglefinus) KGM 30 - -0304.73.00 --Coalfish(Pollachiusvirens) KGM 30 - -0304.74.00 --Hake(Merlucciusspp.,Urophycisspp.) KGM 30 - -0304.75.00 --AlaskaPollack(Theragrachalcogramma) KGM 30 - -0304.79.00 --Other KGM 30 - -

-Frozenfilletsofotherfish:0304.81.00 --Pacificsalmon(Oncorhynchusketa,On-

corhynchus tschawytscha, Oncorhynchuskisutch, Oncorhynchus masou and Onco-rhynchusrhodurus),Atlanticsalmon(Salmosalar)andDanubesalmon(Huchohucho)

KGM 30 - -


KGM 30 - -

0304.83.00 --Flatfish(Pleuronectidae,Bothidae,Cyno-glossidae, Soleidae,Scophthalmidae andCitharidae)

KGM 30 - -

0304.84.00 --Swordfish(Xiphiasgladius) KGM 30 - -0304.85.00 --Toothfish(Dissostichusspp.) KGM 30 - -0304.86.00 --Herrings(Clupeaharengus,Clupeapal-

lasii)KGM 30 - -

0304.87.00 - -Tunas (of thegenusThunnus),skipjackor stripe-bellied bonito (Euthynnus (Katsu-wonus)pelamis)

KGM 30 - -

0304.88.00 - - Dogfish, other sharks, rays and skates(Rajidae)

KGM 30 - -

0304.89.00 --Other KGM 30 - --Other,frozen:

0304.91.00 --Swordfish(xiphiasgladius) KGM 30 - -0304.92.00 --Toothfish(dissostichusspp) KGM 30 - -0304.93.00 - - Tilapias (Oreochromis spp.), catfish

(Pangasius spp., Silurus spp., Clariasspp., Ictalurus spp.), carp (Cyprinus spp.,Carassius spp.,Ctenopharyngodon idellus,Hypophthalmichthys spp., Cirrhinus spp.,Mylopharyngodonpiceus,Catlacatla,Labeospp., Osteochilus hasselti, Leptobarbushoeveni,Megalobramaspp.),eels(Anguillaspp.), Nile perch (Lates niloticus) andsnakeheads(Channaspp.)”.

KGM 30 - -


0304.94.00 --AlaskaPollack(Theragrachalcogramma) KGM 30 - -0304.95.00 --FishofthefamiliesBregmacerotidae,Eu-

clichthyidae,Gadidae,Macrouridae,Mela-nonidae, Merlucciidae, Moridae and Mu-raenolepididae, other than Alaska Pollack(Theragrachalcogramma)

KGM 30 - -

0304.96.00 --Dogfishandothersharks KGM 30 - -0304.97.00 --Raysandskates(Rajidae) KGM 30 - -0304.99.00 --Other KGM 30 - -

03.05 Fish, dried, salted or in brine; smoked fish, whether or not cooked before or during the smoking process; flours, meals and pellets of fish, fit for human con-sumption.0305.10.00 -Flours,mealsandpelletsoffish,fitforhu-

manconsumptionKGM 30 - -

0305.20.00 -Livers,roesandmiltoffish,dried,smoked,saltedorinbrine”.

KGM 30 - -

-Fishfillets,dried,saltedorinbrine,butnotsmoked:

0305.31.00 - - Tilapias (Oreochromis spp.), catfish(Pangasiusspp.,Silurusspp.,Clariasspp.,Ictalurusspp.),carp(Cyprinusspp.,Caras-sius spp., Ctenopharyngodon idellus, Hy-pophthalmichthys spp.,Cirrhinus spp.,My-lopharyngodon piceus, Catla catla, Labeospp., Osteochilus hasselti, Leptobarbushoeveni,Megalobramaspp.),eels(Anguillaspp.),Nileperch(Latesniloticus)andsnake-heads(Channaspp.)”.

KGM 30 - -

0305.32.00 --FishofthefamiliesBregmacerotidae,Eu-clichthyidae, Gadidae, Macrouridae, Mela-nonidae, Merlucciidae, Moridae and Mu-raenolepididae

KGM 30 - -

0305.39.00 --Other KGM 30 - -- Smoked fish, including fillets, other thanediblefishoffal:

0305.41.00 - - Pacific salmon (Oncorhynchus nerka,Oncorhynchus gorbuscha, Oncorhynchusketa, Oncorhynchus tschawytscha, Onco-rhynchuskisutch,OncorhynchusmasouandOncorhynchus rhodurus), Atlantic salmon(Salmo salar) andDanube salmon (Huchohucho)

KGM 30 - -



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0305.42.00 --Herrings(Clupeaharengus,Clupeapallasii) KGM 30 - -0305.43.00 - - Trout (Salmo trutta, Oncorhynchusmy-

kiss, Oncorhynchus clarki, Oncorhynchusaguabonita, Oncorhynchus gilae, On-corhynchus apache and Oncorhynchuschrysogaster)

KGM 30 - -

0305.44.00 - - Tilapias (Oreochromis spp.), catfish(Pangasiusspp.,Silurusspp.,Clariasspp.,Ictalurusspp.),carp(Cyprinusspp.,Caras-sius spp., Ctenopharyngodon idellus, Hy-pophthalmichthys spp.,Cirrhinus spp.,My-lopharyngodon piceus, Catla catla, Labeospp., Osteochilus hasselti, Leptobarbushoeveni,Megalobramaspp.),eels(Anguillaspp.),Nileperch(Latesniloticus)andsnake-heads(Channaspp.)”.

KGM 30 - -

0305.49.00 --Other KGM 30 - -- Dried fish, other than edible fish offal,whetherornotsaltedbutnotsmoked:


KGM 30 - -

0305.52.00 - - Tilapias (Oreochromis spp.), catfish(Pangasiusspp.,Silurusspp.,Clariasspp.,Ictalurusspp.),carp(Cyprinusspp.,Caras-sius spp., Ctenopharyngodon idellus, Hy-pophthalmichthys spp.,Cirrhinus spp.,My-lopharyngodon piceus, Catla catla, Labeospp., Osteochilus hasselti, Leptobarbushoeveni,Megalobramaspp.),eels(Anguillaspp.),Nileperch(Latesniloticus)andsnake-heads(Channaspp.)

KGM 30 - -

0305.53.00 --FishofthefamiliesBregmacerotidae,Eu-clichthyidae, Gadidae, Macrouridae, Mela-nonidae,Merlucciidae,MoridaeandMuraeno-lepididae, other than cod (Gadus morhua,Gadusogac,Gadusmacrocephalus)

KGM 30 - -


0305.54.00 - - Herrings (Clupea harengus,Clupea pal-lasii), anchovies (Engraulis spp.), sardines(Sardina pilchardus, Sardinops spp.), sar-dinella (Sardinella spp.), brisling or sprats(Sprattus sprattus), mackerel (Scomberscombrus, Scomber australasicus, Scomb-er japonicus), Indian mackerels (Rastrellig-er spp.), seerfishes (Scomberomorus spp.),jack and horse mackerel (Trachurus spp.),jacks,crevalles(Caranxspp.),cobia(Rachy-centroncanadum),silverpomfrets (Pampusspp.), Pacific saury (Cololabis saira), scads(Decapterus spp.), capelin (Mallotus villo-sus), swordfish (Xiphias gladius), Kawaka-wa(Euthynnusaffinis),bonitos(Sardaspp.),marlins,sailfishes,spearfish(Istiophoridae)

KGM 30 - -

0305.59.00 --Other KGM 30 - --Fish, saltedbutnotdriedor smokedandfishinbrine,otherthanediblefishoffal:

0305.61.00 --Herrings(Clupeaharengus,Clupeapal-lasii)

KGM 30 - -


KGM 30 - -

0305.63.00 --Anchovies(Engraulisspp.) KGM 30 - -0305.64.00 --Tilapias(Oreochromisspp.),catfish(Panga-

siusspp.,Silurusspp.,Clariasspp.,Ictalurusspp.), carp (Cyprinus spp., Carassius spp.,Ctenopharyngodon idellus, Hypophthalmich-thys spp., Cirrhinus spp., Mylopharyngodonpiceus,Catla catla, Labeo spp.,Osteochilushasselti,Leptobarbushoeveni,Megalobramaspp.), eels (Anguilla spp.),Nile perch (Latesniloticus)andsnakeheads(Channaspp.)”.

KGM 30 - -

0305.69.00 --Other KGM 30 - --Fishfins,heads,tails,mawsandothered-iblefishoffal:

0305.71.00 --Sharkfins KGM 30 - -0305.72.00 --Fishheads,tailsandmaws KGM 30 - -0305.79.00 --Other KGM 30 - -



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GreenTax


03.06 Crustaceans, whether in shell or not, live, fresh, chilled, frozen, dried, salted or in brine; smoked crustaceans, whether in shell or not cooked before or during the smoking process; crustaceans, in shell, cooked by steaming or by boiling in water, whether or not chilled, frozen, dried, salted or in brine; flours, meals and pel-lets of crustaceans, fit for human consumption.

-Frozen:0306.11.00 --Rocklobsterandotherseacrawfish(Pali-

nurusspp,Panulirusspp,Jasusspp.)KGM 30 - -

0306.12.00 --Lobsters(Homarusspp.) KGM 30 - -0306.14.00 --Crabs KGM 30 - -0306.15.00 --Norwaylobsters(Nephropsnorvegicus) KGM 30 - -0306.16.00 --Cold-watershrimpsandprawns(Panda-

lusspp.,Crangoncrangon)KGM 30 - -

0306.17.00 --Othershrimpsandprawns KGM 30 - -0306.19.00 --Other, includingflours,mealsandpellets

ofcrustaceans,fitforhumanconsumptionKGM 30 - -

-Live,freshorchilled:0306.31.00 --Rocklobsterandotherseacrawfish(Pali-

nurusspp.,Panulirusspp.,Jasusspp.)KGM 30 - -

0306.32.00 --Lobsters(Homarusspp.) KGM 30 - -0306.33.00 --Crabs KGM 30 - -0306.34.00 --Norwaylobsters(Nephropsnorvegicus) KGM 30 - -0306.35.00 --Cold-watershrimpsandprawns(Panda-

lusspp.,Crangoncrangon)KGM 30 - -

0306.36.00 --Othershrimpsandprawns KGM 30 - -0306.39.00 --Other, includingflours,mealsandpellets


-Other:0306.91.00 --Rocklobsterandotherseacrawfish(Pali-

nurusspp.,Panulirusspp.,Jasusspp.)KGM 30 - -

0306.92.00 --Lobsters(Homarusspp.) KGM 30 - -0306.93.00 --Crabs KGM 30 - -0306.94.00 --Norwaylobsters(Nephropsnorvegicus) KGM 30 - -0306.95.00 --Shrimpsandprawns KGM 30 - -0306.99.00 --Other,includingflours,mealsandpellets




DutyTax

SalesTax

GreenTax


03.07 Molluscs, whether in shell or not, live, fresh, chilled, frozen, dried, salted or in brine; smoked molluscs, whether or not cooked before or during the smoking process; flours, meals and pellets of molluscs, fit for human consumption.

-Oysters:0307.11.00 --Live,freshorchilled KGM 30 - -0307.12.00 --Frozen KGM 30 - -0307.19.00 --Other KGM 30 - -

-Scallops, includingqueenscallops,of thegeneraPecten,ChlamysorPlacopecten:

0307.21.00 --Live,freshorchilled KGM 30 - -0307.22.00 --Frozen KGM 30 - -0307.29.00 --Other KGM 30 - -

-Mussels(Mytilusspp.,Pernaspp.):0307.31.00 --Live,freshorchilled KGM 30 - -0307.32.00 --Frozen KGM 30 - -

0307.39.00 --Other KGM 30 - --Cuttlefishandsquid:


-Octopus(Octopusspp.):0307.51.00 --Live,freshorchilled KGM 30 - -0307.52.00 --Frozen KGM 30 - -0307.59.00 --Other KGM 30 - -0307.60.00 -Snails,otherthanseasnailsClams,cock-

les and ark shells (families Arcidae, Arcti-cidae, Cardiidae, Donacidae, Hiatellidae,Mactridae, Mesodesmatidae, Myidae, Se-melidae, Solecurtidae, Solenidae,Tridacni-daeandVeneridae):

KGM 30 - -


- Abalone (Haliotis spp.) and stromboidconchs(Strombusspp.):

0307.81.00 --Live,freshorchilledabalone(Haliotisspp.) KGM 30 - -



DutyTax

SalesTax

GreenTax




DutyTax

SalesTax

GreenTax

0307.82.00 - - Live, fresh or chilled stromboid conchs(Strombusspp.)

KGM 30 - -

0307.83.00 --Frozenabalone(Haliotisspp.) KGM 30 - -0307.84.00 --Frozenstromboidconchs(Strombusspp.) KGM 30 - -0307.87.00 --Otherabalone(Haliotisspp.) KGM 30 - -0307.88.00 --Otherstromboidconchs(Strombusspp.) KGM 30 - -

-Other, includingflours,mealsandpellets,fitforhumanconsumption:


03.08 Aquatic invertebrates other than crustaceans and mol-luscs, live,. fresh, chilled, frozen, dried, salted or in brine; smoked aquatic invertebrates other than crusta-ceans and molluscs, whether or not cooked before or during the smoking process; flours,meals and pellets of aquatic invertebrates other than crustaceans and molluscs, fit for human consumption.

-Seacucumbers(Stichopusjaponicus,Ho-lothuroidea):


- Sea urchins (Strongylocentrotus spp.,Paracentrotus lividus, Loxechinus albus,Echichinusesculentus):

0308.21.00 --Live,freshorchilled KGM 30 - -0308.22.00 --Frozen KGM 30 - -0308.29.00 --Other KGM 30 - -0308.30.00 -Jellyfish(rhopilemaspp.) KGM 30 - -0308.90.00 -Other KGM 30 - -


CHAPTER 4DAIRY PRODUCE; BIRDS’ EGGS; NATURAL HONEY; EDIBLE PRODUCTS OF ANIMAL ORIGIN, NOT

ELSEWHERE SPECIFIED OR INCLUDED Notes. 1.-Theexpression“milk”meansfullcreammilkorpartiallyorcompletelyskimmedmilk. 2.-Forthepurposesofheading04.05:

(a) Theterm“butter”meansnaturalbutter,wheybutterorrecombinedbutter(fresh,saltedorrancid,includingcannedbutter)derivedexclusivelyfrommilk,withamilkfatcontentof80%ormorebutnotmorethan95%byweight,amaximummilksolids-not-fatcontentof2%byweightandamaximumwatercontentof16%byweight.Butterdoesnotcontainaddedemulsifiers,butmaycontainsodiumchloride,foodcolours,neutralisingsaltsandculturesofharmlesslactic-acid-producingbacteria.

(b) Theexpression“dairyspreads”meansaspreadableemulsionofthewater-in-oiltype,containingmilkfatastheonlyfatintheproduct,withamilkfatcontentof39%ormorebutlessthan80%byweight.

3.-Productsobtainedbytheconcentrationofwheyandwiththeadditionofmilkormilkfataretobeclassifiedascheeseinheading04.06providedthattheyhavethethreefollowingcharacteristics:(a) amilkfatcontent,byweightofthedrymatter,of5%ormore;(b) adrymattercontent,byweight,ofatleast70%butnotexceeding85%;and(c) theyaremouldedorcapableofbeingmoulded.

4.-ThisChapterdoesnotcover: (a) Productsobtainedfromwhey,containingbyweightmorethan95%lactose,expressedasanhydrous

lactosecalculatedonthedrymatter(heading17.02);or(b) Products obtained frommilk by replacing one ormore of its natural constituents (for example,

butyricfats)byanothersubstance(forexample,oleicfats)(heading19.01or21.06);or(c) Albumins(includingconcentratesoftwoormorewheyproteins,containingbyweightmorethan80

%wheyproteins,calculatedonthedrymatter)(heading35.02)orglobulins(heading35.04).

Subheading Notes. 1. Forthepurposesofsubheading0404.10,theexpression“modifiedwhey”meansproductsconsisting

ofwheyconstituents,thatis,wheyfromwhichallorpartofthelactose,proteinsormineralshavebeenremoved,wheytowhichnaturalwheyconstituentshavebeenadded,andproductsobtainedbymixingnaturalwheyconstituents.

2. Forthepurposesofsubheading0405.10theterm“butter”doesnotincludedehydratedbutterorghee(subheading0405.90).

04.01 Milk and cream, not concentrated nor containing added sugar or other sweetening matter.0401.10.00 -Ofafatcontent,byweight,notexceeding

1%KGM 50 10 -

0401.20 -Ofafatcontent,byweight,exceeding1%butnotexceeding6%:

0401.20.10 -- -Ofa fatcontent,byweight,exceeding1%butnotexceeding6%(fresh)

KGM 50 - -



DutyTax

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GreenTax


0401.20.20 -- -Ofa fatcontent,byweight,exceeding1%butnotexceeding6%(processed)

KGM 50 10 -

0401.40.00 -Ofafatcontent,byweight,exceeding6%butnotexceeding10%

KGM 50 10 -

0401.50.00 -Ofafatcontent,byweight,exceeding10% KGM 50 10 -04.02 Milk and cream, concentrated or containing added sug-

ar or other sweetening matter.0402.10.00 -Inpowder,granulesorothersolidforms,of

afatcontent,byweight,notexceeding1.5%KGM 50 10 -

- In powder, granules or other solid forms,ofafatcontent,byweight,exceeding1.5%:

0402.21.00 - - Not containing added sugar or othersweeteningmatter

KGM 50 10 -

0402.29.00 --Other KGM 50 10 --Other:

0402.91.00 - - Not containing added sugar or othersweeteningmatter

KGM 50 10 -

0402.99.00 --Other KGM 50 10 -04.03 Buttermilk, curdled milk and cream, yoghurt, keph-

ir and other fermented or acidified milk and cream, whether or not concentrated or containing added sugar or other sweetening matter or flavoured or containing added fruit, nuts or cocoa.0403.10.00 -Yogurt KGM 50 10 -0403.90.00 -Other KGM 50 10 -

04.04 Whey, whether or not concentrated or containing added sugar or other sweetening matter; products consisting of natural milk constituents, whether or not containing added sugar or other sweetening matter, not elsewhere specified or included.0404.10.00 -Whey,andmodifiedwhey,whetherornot

concentratedor containingadded sugar orothersweeteningmatter

KGM 50 10 -

0404.90.00 -Other KGM 50 10 -04.05 Butter and other fats and oils derived from milk; dairy

spreads.0405.10 -Butter:0405.10.10 ---Butter,fresh KGM 50 - -0405.10.20 ---Butter,processed KGM 50 10 -0405.20.00 -Dairyspreads KGM 50 10 -



DutyTax

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GreenTax


0405.90.00 -Other KGM 50 10 -04.06 Cheese and curd.

0406.10.00 -Fresh (unripenedoruncured)cheese, in-cludingwheycheese,andcurd

KGM 50 - -

0406.20.00 -Gratedorpowderedcheese,ofallkinds KGM 50 10 -0406.30.00 -Processedcheese,notgratedorpowdered KGM 50 10 -0406.40.00 -Blue-veinedcheeseandothercheesecon-

tainingveinsproducedbypenicilliumroque-forti

KGM 50 10 -

0406.90.00 -Othercheese KGM 50 10 -04.07 Birds' eggs, in shell, fresh, preserved or cooked.

-Fertilisedeggsforincubation:0407.11.00 --Offowlsofthespeciesgallusdomesticus KGM 50 - -0407.19.00 --Other KGM 50 - -

-Otherfresheggs:0407.21.00 --OffowlsofthespeciesGallusdomesticus KGM 50 - -0407.29.00 --Other KGM 50 - -0407.90.00 --Others KGM 50 - -

04.08 Birds' eggs, not in shell, and egg yolks, fresh, dried, cooked by steaming or by boiling in water, moulded, frozen or otherwise preserved, whether or not contain-ing added sugar or other sweetening matter.

-Eggyolks:0408.11.00 --Dried KGM 50 10 -0408.19.00 --Other KGM 50 10 -

-Other:0408.91.00 --Dried KGM 50 10 -0408.99.00 --Other KGM 50 10 -

04.09 Natural honey.0409.00.00 Naturalhoney KGM 50 10 -

04.10 Edible products of animal origin, not elsewhere speci-fied or included.0410.00.00 Edible products of animal origin, not else-

wherespecifiedorincludedKGM 50 10 -



DutyTax

SalesTax

GreenTax


05.01 Human hair, unworked, whether or not washed or scoured; waste of human hair.0501.00.00 Human hair, unworked, whether or not

washedorscoured;wasteofhumanhairKGM 30 5 -

05.02 Pigs', hogs' or boars' bristles and hair; badger hair and other brush making hair; waste of such bristles or hair.0502.10.00 -Pigs',hogs'orboars'bristlesandhairand

wastethereofKGM 30 5 -

0502.90.00 -Other KGM 30 5 -[05.03]05.04 Guts, bladders and stomachs of animals (other than

fish), whole and pieces thereof, fresh, chilled, frozen, salted, in brine, dried or smoked.0504.00.00 Guts, bladders and stomachs of animals

(otherthanfish),wholeandpiecesthereof,fresh,chilled, frozen,salted, inbrine,driedorsmoked

KGM 30 5 -

05.05 Skins and other parts of birds, with their feathers or down, feathers and parts of feathers (whether or not with trimmed edges) and down, not further worked than cleaned, disinfected or treated for preservation; powder and waste of feathers or parts of feathers.0505.10.00 -Feathersofakindusedforstuffing;down KGM 30 5 -



DutyTax

SalesTax

GreenTax

CHAPTER 5PRODUCTS OF ANIMAL ORIGIN,NOT ELSEWHERE SPECIFIED OR INCLUDED NOT ELSEWHERE

SPECIFIED OR INCLUDED

Notes. 1.-ThisChapterdoesnotcover:

(a) Edibleproducts(otherthanguts,bladdersandstomachsofanimals,wholeandpiecesthereof,andanimalblood,liquidordried);

(b) Hidesorskins(includingfurskins)otherthangoodsofheading05.05andparingsandsimilarwasteofrawhidesorskinsofheading05.11(Chapter41or43);

(c) Animaltextilematerials,otherthanhorsehairandhorsehairwaste(SectionXI);or(d) Preparedknotsortuftsforbroomorbrushmaking(heading96.03).

2.- Forthepurposesofheading05.01,thesortingofhairbylength(providedtherootendsandtipendsrespectivelyarenotarrangedtogether)shallbedeemednottoconstituteworking.

3.- ThroughouttheNomenclature,elephant,hippopotamus,walrus,narwhalandwildboartusks,rhinoceroshornsandtheteethofallanimalsareregardedas“ivory”.

4.- ThroughouttheNomenclature,theexpression“horsehair”meanshairofthemanesortailsofequineorbovineanimals.Heading05.11covers,interalia,horsehairandhorsehairwaste,whetherornotputupasalayerwithorwithoutsupportingmaterial.


0505.90.00 -Other KGM 30 5 -05.06 Bones and horn-cores, unworked, defatted, simply pre-

pared (but not cut to shape), treated with acid or dege-latinised; powder and waste of these products.0506.10.00 -Osseinandbonestreatedwithacid KGM 30 5 -0506.90.00 -Other KGM 30 5 -

05.07 Ivory, tortoise-shell, whalebone and whalebone hair, horns, antlers, hooves, nails, claws and beaks, unworked or simply prepared but not cut to shape; powder and waste of these products.0507.10.00 -Ivory;ivorypowderandwaste KGM 30 5 -0507.90.00 -Other KGM 30 5 -

05.08 Coral and similar materials, unworked or simply pre-pared but not otherwise worked; shells of molluscs, crustaceans or echinoderms and cuttle-bone, un-worked or simply prepared but not cut to shape, pow-der and waste thereof.0508.00.00 Coral and similar materials, unworked or

simply preparedbut not otherwiseworked;shells of molluscs, crustaceans or echino-dermsandcuttle-bone,unworkedorsimplypreparedbutnotcuttoshape,powderandwastethereof

KGM 30 5 -

[05.09]05.10 Ambergris, castoreum, civet and musk; cantharides;

bile, whether or not dried; glands and other animal products used in the preparation of pharmaceutical products, fresh, chilled, frozen or otherwise provision-ally preserved.0510.00.00 Ambergris, castoreum, civet and musk;

cantharides; bile, whether or not dried;glands and other animal products used inthepreparationofpharmaceuticalproducts,fresh,chilled,frozenorotherwiseprovision-allypreserved

KGM 30 5 -

05.11 Animal products not elsewhere specified or included; dead. animals of Chapter 1 or 3, unfit for human con-sumption.0511.10.00 -Bovinesemen KGM 30 5 -

-Other:0511.91.00 --Productsoffishorcrustaceans,molluscs

orotheraquaticinvertebrates;deadanimalsofchapter03

KGM 30 5 -

0511.99.00 --Other KGM 30 5 -



DutyTax

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GreenTax


06.01 Bulbs, tubers, tuberous roots, corms, crowns and rhi-zomes, dormant, in growth or in flower; chicory plants and roots other than roots of 12.12.0601.10.00 - Bulbs, tubers, tuberous roots, corms,

crownsandrhizomes,dormantKGM 30 - -

0601.20.00 - Bulbs, tubers, tuberous roots, corms,crownsandrhizomes,ingrowthorinflower;chicoryplantsandroots

KGM 30 - -

06.02 Other live plants (including their roots), cuttings and slips; mushroom spawn.0602.10.00 -Unrootedcuttingsandslips KGM 30 - -0602.20.00 -Trees,shrubsandbushes,graftedornot,

ofkindswhichbearediblefruitornutsKGM 30 - -

0602.30.00 - Rhododendrons and azaleas, grafted ornot

KGM 30 - -

0602.40.00 -Roses,graftedornot KGM 30 - -0602.90.00 -Other KGM 30 - -

06.03 Cut flowers and flower buds of a kind suitable for bou-quets or for ornamental purposes, fresh, dried, dyed, bleached, impregnated or otherwise prepared.

-Fresh:0603.11.00 --Roses KGM 30 - -



DutyTax

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GreenTax

SECTION IIVEGETABLE PRODUCTS

Note. 1.- In thisSection the term “pellets”means produc tswhich have beenagglomerated either directly by

compressionorbytheadditionofabinderinaproportionnotexceeding3%byweight.

CHAPTER 6LIVE TREES AND OTHER PLANTS; BULBS, ROOTS AND THE LIKE; CUT FLOWERS AND

ORNAMENTAL FOLIAGE

Notes.1.- Subjecttothesecondpartofheading06.01,thisChaptercoversonlylivetreesandgoods(including

seedlingvegetables)ofakindcommonlysuppliedbynurserygardenersorfloristsforplantingorforornamentaluse;neverthelessitdoesnotincludepotatoes,onions,shallots,garlicorotherproductsofChapter7.

2.- Anyreferenceinheading06.03or06.04togoodsofanykindshallbeconstruedasincludingareference

tobouquets,floralbaskets,wreathsandsimilararticlesmadewhollyorpartlyofgoodsof thatkind,accountnotbeing takenofaccessoriesofothermaterials.However, theseheadingsdonot includecollagesorsimilardecorativeplaquesofheading97.01.


0603.12.00 --Carnations KGM 30 - -0603.13.00 --Orchids KGM 30 - -0603.14.00 --Chrysanthemums KGM 30 - -0603.15.00 --Lilies(liliumspp.) KGM 30 - -0603.19.00 --Other KGM 30 - -0603.90.00 -Other KGM 30 - -

06.04 Foliage, branches and other parts of plants, without flowers or flower buds, and grasses, mosses and li-chens, being goods of a kind suitable for bouquets or ornamental purposes, fresh, dried, dyed, bleached, im-pregnated or otherwise prepared.0604.20.00 -Fresh KGM 30 - -0604.90.00 -Other KGM 30 - -



DutyTax

SalesTax

GreenTax


07.01 Potatoes, fresh or chilled.0701.10.00 -Seed KGM 50 - -0701.90.00 -Other KGM 50 - -

07.02 Tomatoes, fresh or chilled.0702.00.00 Tomatoes,freshorchilled KGM 50 - -

07.03 Onions, shallots, garlic, leeks and other alliaceous veg-etables, fresh or chilled.0703.10.00 -Onionsandshallots KGM 50 - -0703.20.00 -Garlic KGM 50 - -0703.90.00 -Leeksandotheralliaceousvegetables KGM 50 - -

07.04 Cabbages, cauliflowers, kohlrabi, kale and similar edible brassicas, fresh or chilled.0704.10.00 -Cauliflowersandheadedbroccoli KGM 50 - -0704.20.00 -Brusselssprouts KGM 50 - -0704.90.00 -Other KGM 50 - -

07.05 Lettuce (lactuca sativa) and chicory (cichorium spp.), fresh or chilled.

-Lettuce: 0705.11.00 --Cabbagelettuce(headlettuce) KGM 50 - -0705.19.00 --Other KGM 50 - -

-Chicory:



DutyTax

SalesTax

GreenTax

CHAPTER 7EDIBLE VEGETABLES AND CERTAIN ROOTS AND TUBERS

Notes. 1.-ThisChapterdoesnotcoverforageproductsofheading12.14.

2.-Inheadings07.09,07.10,07.11and07.12theword“vegetables”includesediblemushrooms,truffles,olives,capers,marrows,pumpkins,aubergines,sweetcorn(Zeamaysvar.saccharata),fruitsofthegenusCapsicumorofthegenusPimenta,fennel,parsley,chervil,tarragon,cressandsweetmarjoram(MajoranahortensisorOriganummajorana).

3.-Heading07.12coversalldriedvegetablesofthekindsfallinginheadings07.01to07.11,otherthan:(a) driedleguminousvegetables,shelled(heading07.13);(b) sweetcornintheformsspecifiedinheadings11.02to11.04;(c) flour,meal,powder,flakes,granulesandpelletsofpotatoes(heading11.05);(d) flour,mealandpowderofthedriedleguminousvegetablesofheading07.13(heading11.06).

4.- However,driedorcrushedorgroundfruitsofthegenusCapsicumorofgenusPimentaareexcludedfromthisChapter(heading09.04).


0705.21.00 - - Witloof chicory (Cichorium intybus var.foliosum)

KGM 50 - -

0705.29.00 --Other KGM 50 - -07.06 Carrots, turnips, salad beetroot, salsify, celeriac, rad-

ishes and similar edible roots, fresh or chilled.0706.10.00 -Carrotsandturnips KGM 50 - -0706.90.00 -Other KGM 50 - -

07.07 Cucumbers and gherkins, fresh or chilled.0707.00.00 Cucumbersandgherkins,freshorchilled KGM 50 - -

07.08 Leguminous vegetables, shelled or unshelled, fresh or chilled.0708.10.00 -Peas(Pisumsativum) KGM 50 - -0708.20.00 -Beans(Vignaspp.,Phaseolusspp.) KGM 50 - -0708.90.00 -Otherleguminousvegetables KGM 50 - -

07.09 Other vegetables, fresh or chilled.0709.20.00 -Asparagus KGM 50 - -0709.30.00 -Aubergines(egg-plants) KGM 50 - -0709.40.00 -Celeryotherthanceleriac KGM 50 - -

-Mushroomsandtruffles:0709.51.00 --Mushroomsofthegenusagaricus KGM 50 - -0709.59 --Others:0709.59.10 ---Matsutake(sangayshamu) KGM 50 - -0709.59.90 ---FruitsofthegenusCapsicumorofthe

genusPimentaKGM 50 - -

0709.60 -FruitsofthegenusCapsicumorofthege-nusPimenta:

0709.60.10 ---Capsicumorpimenta KGM 50 - -0709.60.20 ---Chillies,fresh KGM 50 - -0709.60.90 ---Other KGM 50 - -0709.70.00 -Spinach,NewZealandspinachandorache

spinach(gardenspinach)KGM 50 - -

-Other:0709.91.00 --Globeartichokes KGM 50 - -0709.92.00 --Olives KGM 50 - -0709.93.00 --Pumpkins,squashandgourds(Cucurbita

spp.)KGM 50 - -

0709.99.00 --Other KGM 50 - -



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SalesTax

GreenTax


07.10 Vegetables (uncooked or cooked by steaming or boil-ing in water), frozen.0710.10.00 -Potatoes KGM 50 - -

-Leguminousvegetables,shelledorunshelled:0710.21.00 --Peas(Pisumsativum) KGM 50 - -0710.22.00 --Beans(Vignaspp.,Phaseolusspp.) KGM 50 - -0710.29.00 --Other KGM 50 - -0710.30.00 -Spinach,NewZealandspinachandorache

spinach(gardenspinach)KGM 50 - -

0710.40.00 -Sweetcorn KGM 50 - -0710.80.00 -Othervegetables KGM 50 - -0710.90.00 -Mixturesofvegetables KGM 50 - -

07.11 Vegetables provisionally preserved (for example, by sulphur dioxide gas, in brine, in sulphur water or in oth-er preservative solutions), but unsuitable in that state for immediate consumption.0711.20.00 -Olives KGM 50 - -0711.40.00 -Cucumbersandgherkins KGM 50 - -

-Mushroomsandtruffles:0711.51.00 --MushroomsofthegenusAgaricus KGM 50 - -0711.59.00 --Other KGM 50 - -0711.90.00 -Othervegetables;mixturesofvegetables KGM 50 - -

07.12 Dried vegetables, whole, cut, sliced, broken or in pow-der, but not further prepared.0712.20.00 -Onions KGM 50 - -

-Mushrooms,woodears(Auriculariaspp.),jellyfungi(Tremellaspp.)andtruffles

0712.31.00 --MushroomsofthegenusAgaricus KGM 50 - -0712.32.00 --Woodears(Auriculariaspp.) KGM 50 - -0712.33.00 --Jellyfungi(Tremellaspp.) KGM 50 - -0712.39.00 --Other KGM 50 - -0712.90.00 -Othervegetables;mixturesofvegetables KGM 50 - -

07.13 Dried leguminous vegetables, shelled, whether or not skinned or split.0713.10.00 -Peas(Pisumsativum) KGM 50 - -0713.20.00 -Chickpeas(garbanzos) KGM 50 - -

-Beans(Vignaspp.,Phaseolusspp.):



DutyTax

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GreenTax


0713.31.00 - -Beansof thespeciesVignamungo (L.)HepperorVignaradiata(L.)Wilczek

KGM 50 - -

0713.32.00 --Smallred(Adzuki)beans(PhaseolusorVignaangularis)

KGM 50 - -

0713.33.00 --Kidneybeans,includingwhitepeabeans(Phaseolusvulgaris)

KGM 50 - -

0713.34.00 - - Bambara beans (Vigna subterranea orVoandzeiasubterranea)

KGM 50 - -

0713.35.00 --Cowpeas(Vignaunguiculata) KGM 50 - -0713.39.00 --Other KGM 50 - -0713.40.00 -Lentils KGM 50 - -0713.50.00 - Broad beans (Vicia faba var. major) and

horsebeans (Vicia faba var.equina,Viciafabavar.minor)

KGM 50 - -

0713.60.00 -Pigeonpeas(Cajanuscajan) KGM 50 - -0713.90.00 -Other KGM 50 - -

07.14 Manioc, arrowroot, salep, jerusalem artichokes, sweet potatoes and similar roots and tubers with high starch or inulin content, fresh, chilled, frozen or dried, wheth-er or not sliced or in the form of pellets; sago pith.0714.10.00 -Manioc(cassava) KGM 50 - -0714.20.00 -Sweetpotatoes KGM 50 - -0714.30.00 -Yams(Dioscoreaspp.) KGM 50 - -0714.40.00 -Taro(Colocasiaspp.) KGM 50 - -0714.50.00 -Yautia(Xanthosomaspp.) KGM 50 - -0714.90.00 -Other KGM 50 - -



DutyTax

SalesTax

GreenTax


08.01 Coconuts, brazil nuts and cashew nuts, fresh or dried, whether or not shelled or peeled.

-Coconuts:0801.11.00 --Desiccated KGM 50 - -0801.12.00 --Intheinnershell(endocarp) KGM 50 - -0801.19.00 --Other KGM 50 - -

-Brazilnuts:0801.21.00 --Inshell KGM 50 5 -0801.22.00 --Shelled KGM 50 5 -

-Cashewnuts:0801.31.00 --Inshell KGM 50 5 -0801.32.00 --Shelled KGM 50 5 -

08.02 Other nuts, fresh or dried, whether or not shelled or peeled.-Almonds:

0802.11.00 --Inshell KGM 50 5 -0802.12.00 --Shelled KGM 50 5 -

-Hazelnutsorfilberts(Corylusspp.):0802.21.00 --Inshell KGM 50 5 -0802.22.00 --Shelled KGM 50 5 -

-Walnuts:0802.31.00 --Inshell KGM 50 5 -0802.32.00 --Shelled KGM 50 5 -

-Chestnuts(Castaneaspp.):0802.41.00 --Inshell KGM 50 5 -0802.42.00 --Shelled KGM 50 5 -



DutyTax

SalesTax

GreenTax

CHAPTER 8EDIBLE FRUIT AND NUTS; PEEL OF CITRUS FRUIT OR MELONS

1.-ThisChapterdoesnotcoverinediblenutsorfruits. 2.- Chilledfruitsandnutsaretobeclassifiedinthesameheadingsasthecorrespondingfreshfruitsand

nuts. 3.-DriedfruitordriednutsofthisChaptermaybepartiallyrehydrated,ortreatedforthefollowing

purposes:

Foradditionalpreservationorstabilisation(forexample,bymoderateheattreatment,sulphuring,theadditionofsorbicacidorpotassiumsorbate),Toimproveormaintaintheirappearance(forexample,bytheadditionofvegetableoilorsmallquantitiesofglucosesyrup),providedthattheyretainthecharacterofdriedfruitordriednuts.


-Pistachios:0802.51.00 --Inshell KGM 50 5 -0802.52.00 --Shelled KGM 50 5 -

-Macadamianuts:0802.61.00 --Inshell KGM 50 5 -0802.62.00 --Shelled KGM 50 5 -0802.70.00 -Kolanuts(Colaspp.) KGM 50 5 -0802.80.00 -Arecanuts KGM 50 5 -0802.90 -Other:0802.90.10 ---Betelnuts,inshell KGM 50 20 -0802.90.20 ---Betelnuts,shelled KGM 50 20 -0802.90.90 ---Other KGM 50 5 -

08.03 Bananas, including plantains, fresh or dried.0803.10.00 -Plantains KGM 50 - -0803.90.00 -Other KGM 50 - -

08.04 Dates, figs, pineapples, avocados, guavas, mangoes and mangosteens, fresh or dried.0804.10.00 -Dates KGM 50 - -0804.20.00 -Figs KGM 50 - -0804.30.00 -Pineapples KGM 50 - -0804.40.00 -Avocados KGM 50 - -0804.50 -Guavas,mangoesandmangosteens:0804.50.10 ---Guavas KGM 50 - -0804.50.20 ---Mangoes KGM 50 - -0804.50.30 ---Mangosteens KGM 50 - -

08.05 Citrus fruit, fresh or dried.0805.10.00 -Oranges KGM 50 - -

-Mandarins (including tangerines and sat-sumas); clementines, wilkings and similarcitrushybrids:

0805.21.00 --Mandarins(includingtangerinesandsat-sumas)

KGM 50 - -

0805.22.00 --Clementines KGM 50 - -0805.29.00 --Other KGM 50 - -0805.40.00 -Grapefruit,includingpomelos KGM 50 - -0805.50.00 -Lemons(Citruslimon,Citruslimonum)and

limes(Citrusaurantifolia,Citruslatifolia)KGM 50 - -



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0805.90.00 -Other KGM 50 - -08.06 Grapes, fresh or dried.

0806.10.00 -Fresh KGM 50 - -0806.20.00 -Dried KGM 50 5 -

08.07 Melons (including watermelons) and papaws (papa-yas), fresh.

-Melons(includingwatermelons):0807.11.00 --Watermelons KGM 50 - -0807.19.00 --Other KGM 50 - -0807.20.00 -Papaws(papayas) KGM 50 - -

08.08 Apples, pears and quinces, fresh.0808.10.00 -Apples KGM 50 - -0808.30.00 -Pears KGM 50 - -0808.40.00 -Quinces KGM 50 - -

08.09 Apricots, cherries, peaches (including nectarines), plums and sloes, fresh.0809.10.00 -Apricots KGM 50 - -

-Cherries:0809.21.00 --Sourcherries(Prunuscerasus) KGM 50 - -0809.29.00 --Other KGM 50 - -0809.30.00 -Peaches,includingnectarines KGM 50 - -0809.40.00 -Plumsandsloes KGM 50 - -

08.10 Other fruit, fresh.0810.10.00 -Strawberries KGM 50 - -0810.20.00 -Raspberries,blackberries,mulberriesand

loganberriesKGM 50 - -

0810.30.00 -Black,whiteorredcurrantsandgooseber-ries

KGM 50 - -

0810.40.00 - Cranberries, bilberries and other fruits ofthegenusVaccinium

KGM 50 - -

0810.50.00 -Kiwifruit KGM 50 - -0810.60.00 -Durians KGM 50 - -0810.70.00 -Persimmons KGM 50 - -0810.90.00 -Other KGM 50 - -



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08.11 Fruit and nuts, uncooked or cooked by steaming or boiling in water, frozen, whether or not containing add-ed sugar or other sweetening matter.0811.10.00 -Strawberries KGM 50 5 -0811.20.00 -Raspberries, blackberries,mulberries, lo-

ganberries,black,whiteorredcurrantsandgooseberries

KGM 50 5 -

0811.90.00 -Other KGM 50 5 -08.12 Fruit and nuts provisionally preserved (for example, by

sulphur dioxide gas, in brine, in sulphur water or in oth-er preservative solutions), but unsuitable in that state for immediate consumption.0812.10.00 -Cherries KGM 50 5 -0812.90.00 -Other KGM 50 5 -

08.13 Fruit, dried, other than that of headings 08.01 to 08.06; mixtures of nuts or dried fruits of this Chapter.0813.10.00 -Apricots KGM 50 5 -0813.20.00 -Prunes KGM 50 5 -0813.30.00 -Apples KGM 50 5 -0813.40.00 -Otherfruit KGM 50 5 -0813.50.00 -Mixturesofnutsordriedfruitsofthischap-

terKGM 50 5 -

08.14 Peel of citrus fruit or melons (including watermelons), fresh, frozen, dried or provisionally preserved in brine, in sulphur water or in other preservative solutions.0814.00.00 Peelofcitrusfruitormelons(includingwa-

termelons),fresh,frozen,driedorprovision-allypreservedinbrine,insulphurwaterorinotherpreservativesolutions

KGM 50 5 -



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09.01 Coffee, whether or not roasted or decaffeinated; coffee husks and skins; coffee substitutes containing coffee in any proportion.

-Coffee,notroasted:0901.11.00 --Notdecaffeinated KGM 50 5 -0901.12.00 --Decaffeinated KGM 50 5 -

-Coffee,roasted:0901.21.00 --Notdecaffeinated KGM 50 5 -0901.22.00 --Decaffeinated KGM 50 5 -0901.90.00 -Other KGM 50 5 -

09.02 Tea, whether or not flavoured.0902.10.00 -Greentea(notfermented)inimmediate

packingsofacontentnotexceeding3kgKGM 50 5 -

0902.20.00 -Othergreentea(notfermented) KGM 50 5 -0902.30.00 -Blacktea(fermented)andpartlyfer-

mentedtea,inimmediatepackingsofacontentnotexceeding3kg

KGM 50 5 -

0902.40 -Otherblacktea(fermented)andotherpartlyfermentedtea.:

0902.40.10 ---Tsheringmateabag KGM 50 5 -0902.40.90 ---Other KGM 50 5 -

09.03 Mate.0903.00.00 Mate KGM 50 5 -

09.04 Pepper of the genus piper; dried or crushed or ground fruits of the genus Capsicum or of the genus Pimenta.

-Pepper:



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CHAPTER 9COFFEE, TEA, MATÉ AND SPICES

Notes. 1.-Mixturesoftheproductsofheadings09.04to09.10aretobeclassifiedasfollows:

(a) Mixturesoftwoormoreoftheproductsofthesameheadingaretobeclassifiedinthatheading;(b) Mixturesoftwoormoreoftheproductsofdifferentheadingsaretobeclassifiedinheading09.10.

Theadditionofothersubstancestotheproductsofheadings09.04to09.10(or tothemixturesreferredto inparagraph(a)or(b)above)shallnotaffecttheirclassificationprovidedtheresultingmixturesretaintheessentialcharacterofthegoodsofthoseheadings.OtherwisesuchmixturesarenotclassifiedinthisChapter;thoseconstitutingmixedcondimentsormixedseasoningsareclassifiedinheading21.03.

2.-ThisChapterdoesnotcoverCubebpepper(Pipercubeba)orotherproductsofheading12.11.


0904.11.00 --Neithercrushednorground KGM 50 5 -0904.12.00 --Crushedorground KGM 50 5 -

-FruitsofthegenusCapsicumorofthegenusPimenta:

0904.21 --Dried,neithercrushednorground:0904.21.10 ---Dried,neithercrushednorground KGM 50 5 -0904.21.90 ---Chillies,dried KGM 50 - -0904.22 --Crushedorground:0904.22.10 ---Crushedorground KGM 50 5 -0904.22.90 ---Chillies,crushedorground KGM 50 - -

09.05 Vanilla.0905.10.00 -Neithercrushednorground KGM 50 5 -0905.20.00 -Crushedorground KGM 50 5 -

09.06 Cinnamon and cinnamon-tree flowers.-Neithercrushednorground:

0906.11.00 --Cinnamon(CinnamomumzeylanicumBlume)

KGM 50 5 -

0906.19.00 --other KGM 50 5 -0906.20.00 -Crushedorground KGM 50 5 -

09.07 Cloves (whole fruit, cloves and stems).0907.10.00 -Neithercrushednorground KGM 50 5 -0907.20.00 -Crushedorground KGM 50 5 -

09.08 Nutmeg, mace and cardamoms.-Nutmeg:


-Mace:0908.21.00 --Neithercrushednorground KGM 50 5 -0908.22.00 --Crushedorground KGM 50 5 -

-Cardamoms:0908.31.00 --Neithercrushednorground KGM 50 5 -0908.32.00 --Crushedorground KGM 50 5 -

09.09 Seeds of anise, badian, fennel, coriander, cumin or car-away; juniper berries.

-Seedsofcoriander:0909.21.00 --Neithercrushednorground KGM 50 5 -0909.22.00 --Crushedorground KGM 50 5 -



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-Seedsofcumin:0909.31.00 --Neithercrushednorground KGM 50 5 -0909.32.00 --Crushedorground KGM 50 5 -

-Seedsofanise,badian,carawayorfennel;juniperberries:


09.10 Ginger, saffron, turmeric (curcuma), thyme, bay leaves, curry and other spices.

-Ginger:0910.11.00 --Neithercrushednorground KGM 50 - -0910.12.00 --Crushedorground KGM 50 - -0910.20.00 --Saffron KGM 50 5 -0910.30.00 -Turmeric(curcuma) KGM 50 5 -

-Otherspices:0910.91.00 --Mixturesreferredtoinnote1(b)tothis

chapterKGM 50 5 -

0910.99.00 --Other KGM 50 5 -



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CHAPTER 10CEREALS

Notes. 1.- (A)TheproductsspecifiedintheheadingsofthisChapteraretobeclassifiedinthoseheadingsonlyif

grainsarepresent,whetherornotintheearoronthestalk.

(B)TheChapterdoesnotcovergrainswhichhavebeenhulledorotherwiseworked.However,rice,husked,milled,polished,glazed,parboiledorbrokenremainsclassifiedinheading10.06.

Subheading Note. 1.- Theterm“durumwheat”meanswheatoftheTriticumdurumspeciesandthehybridsderivedfromthe

inter-specificcrossingofTriticumdurumwhichhavethesamenumber(28)ofchromosomesasthatspecies.

10.01 Wheat and meslin.-Durumwheat:

1001.11.00 --Seed KGM 50 - -1001.19.00 --Other KGM 50 - -

-Other:1001.91.00 --Seed KGM 50 - -1001.99.00 --Other KGM 50 - -

10.02 Rye.1002.10.00 -Seed KGM 50 - -1002.90.00 -Other KGM 50 - -

10.03 Barley.1003.10.00 -Seed KGM 50 - -1003.90.00 -Other KGM 50 - -

10.04 Oats.1004.10.00 -Seed KGM 50 - -1004.90.00 -Other KGM 50 - -

10.05 Maize (corn).1005.10.00 -Seed KGM 50 - -1005.90.00 -Other KGM 50 - -

10.06 Rice.1006.10.00 -Riceinthehusk(paddyorrough) KGM 50 - -1006.20 -Husked(brown)rice:1006.20.10 ---Husked(brown)rice KGM 50 - -1006.20.20 ---Redrice(yeechum) KGM 50 - -



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1006.30.00 -Semi-milledorwhollymilledrice,whetherornotpolishedorglazed

KGM 50 - -

1006.40.00 -Brokenrice KGM 50 - -10.07 Grain sorghum.

1007.10.00 -Seed KGM 50 -1007.90.00 -Other KGM 50 -

10.08 Buckwheat, millet and canary seed; other cereals.1008.10.00 -Buckwheat KGM 50 - -

-Millet:1008.21.00 --Seed KGM 50 - -1008.29.00 --Other KGM 50 - -1008.30.00 -Canaryseeds KGM 50 - -1008.40.00 -Fonio(digitariaspp.) KGM 50 - -1008.50.00 -Quinoa(chenopodiumquinoa) KGM 50 - -1008.60.00 -Triticale KGM 50 - -1008.90.00 -Othercereals KGM 50 - -


CHAPTER 11PRODUCTS OF THE MILLING INDUSTRY; MALT; STARCHES; INULIN; WHEAT GLUTEN

Notes.1.-ThisChapterdoesnotcover:

(a) Roastedmaltputupascoffeesubstitutes(heading09.01or21.01);(b) Preparedflours,groats,mealsorstarchesofheading19.01;(c) Cornflakesorotherproductsofheading19.04;(d) Vegetables,preparedorpreserved,ofheading20.01,20.04or20.05;(e)Pharmaceuticalproducts(Chapter30);or(f)Starcheshavingthecharacterofperfumery,cosmeticortoiletpreparations(Chapter33).

2.-(A)ProductsfromthemillingofthecerealslistedinthetablebelowfallinthisChapteriftheyhave,byweightonthedryproduct:(a) astarchcontent(determinedbythemodifiedEwerspolarimetricmethod)exceedingthatindicated

inColumn(2);and(b) anashcontent(afterdeductionofanyaddedminerals)notexceedingthatindicatedinColumn(3).

Otherwise,theyfallinheading23.02.However,germofcereals,whole,rolled,flakedorground,isalwaysclassifiedinheading11.04.

(B)ProductsfallinginthisChapterundertheaboveprovisionsshallbeclassifiedinheading11.01or11.02ifthepercentagepassingthroughawovenmetalwireclothsievewiththeapertureindicatedinColumn(4)or(5)isnotless,byweight,thanthatshowagainstthecerealconcerned.

Otherwise,theyfallinheading11.03or11.04.

Cereal (1) Starch content (2)Ash

content (3)

Rate of passage through a sieve with an aperture of

315 micrometres (microns) (4)

500 micrometres (microns) (5)

Wheat&rye...... 45% 2.5% 80% -Barley………… 45% 3% 80% -Oats………....... 45% 5% 80% -Maize(corn)andgrainsorghum… 45% 2% - 90%Rice…………... 45% 1.6% 80% -Buckwheat……. 45% 4% 80% -

3.-Forthepurposesofheading11.03,theterms“groats”and“meal”meanproductsobtainedbythefrag-mentationofcerealgrains,ofwhich:

(a) inthecaseofmaize(corn)products,atleast95%byweightpassesthroughawovenmetalwireclothsievewithanapertureof2mm;

(b) inthecaseofothercerealproducts,atleast95%byweightpassesthroughawovenmetalwireclothsievewithanapertureof1.25mm.




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11.01 Wheat or meslin flour.1101.00.00 Wheatormeslinflour KGM 30 - -

11.02 Cereal flours other than of wheat or meslin.1102.20.00 -Maize(corn)flour KGM 30 - -1102.90.00 -Other KGM 30 - -

11.03 Cereal groats, meal and pellets.-Groatsandmeal:

1103.11.00 --Ofwheat KGM 30 - -1103.13.00 --Ofmaize(corn) KGM 30 - -1103.19.00 --Ofothercereals KGM 30 - -1103.20.00 -Pellets KGM 30 - -

11.04 Cereal grains otherwise worked (for example, hulled, rolled, flaked, pearled, sliced or kibbled), except rice of heading 10.06; germ of cereals, whole, rolled, flaked or ground.

-Rolledorflakedgrains:1104.12.00 --Ofoats KGM 30 - -1104.19.00 --Ofothercereals KGM 30 - -

-Otherworkedgrains(forexample,hulled,pearled,slicedorkibbled):

1104.22.00 --Ofoats KGM 30 - -1104.23.00 --Ofmaize(corn) KGM 30 - -1104.29.00 --Ofothercereals KGM 30 - -1104.30.00 -Germofcereals,whole,rolled,flakedor

groundKGM 30 - -

11.05 Flour, meal, powder, flakes, granules and pellets of potatoes.1105.10.00 -Flour,mealandpowder KGM 30 - -1105.20.00 -Flakes,granulesandpellets KGM 30 - -

11.06 Flour, meal and powder of the dried leguminous vege-tables of heading 07.13, of sago or of roots or tubers of heading 07.14 or of the products of chapter 8.1106.10.00 -Ofthedriedleguminousvegetablesof

heading07.13KGM 30 - -

1106.20.00 -Ofsagoorofrootsortubersofheading07.14

KGM 30 - -

1106.30.00 -Oftheproductsofchapter8 KGM 30 - -


11.07 Malt, whether or not roasted.1107.10.00 -Notroasted KGM 30 - -1107.20.00 -Roasted KGM 30 - -

11.08 Starches; inulin.-Starches:

1108.11.00 --Wheatstarch KGM 30 - -1108.12.00 --Maize(corn)starch KGM 30 - -1108.13.00 --Potatostarch KGM 30 - -1108.14.00 --Manioc(cassava)starch KGM 30 - -1108.19.00 --Otherstarches KGM 30 - -1108.20.00 -Inulin KGM 30 - -

11.09 Wheat gluten, whether or not dried.1109.00.00 Wheatgluten,whetherornotdried KGM 30 - -



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Department of Revenue & Customs Ministry of …Bhutan Trade Classification & Tariff Schedule Sixth...

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