WCO Report

8/19/2019 WCO Report

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MICRO ANALYSIS OF HARMONIZED COMMODITYDESCRIPTION AND TRADE FACILITATION AGREEMENT

Objectives

To study and understand the Harmonized Commodity Description and Coding SystemTo study and understand the Trade Facilitation Agreement

Methodology

Secondary data collection through WCO’s official e!site

Significance

This report ill pro"ide insights for the management students to understand the HarmonizedCommodity Description and Coding System and the Trade Facilitation Agreement made !yWCO as per the #uideline gi"en !y WTO

$iterature %e"ie

&' ()leffner *++,- AO. *++/- 0anany *++/'Although managing ris1 has !eenfundamental in most !usiness and go"ernmental acti"ities in the past- in recent yearsris1 management has gained importance due to challenges caused !y economicslo do n- regulatory changes- "ulnera!le production strategies- and the threat of terrorism- amongst other trends and factors2

*' (Childerhouse and To ill *++,' %is1 management has !ecome an essential asset for an increasing num!er of practitioners- pro"iding sensi!le methods to manage-mitigate- and a"oid uncertainties in one’s !usiness operations2

,' (Hutchins *++,' Supply chain ris1 management as a considera!ly une3ploredresearch domain and recei"ed ider attention in the !usiness community follo ingthe terrorist attac1s of Septem!er &&- *++&- hich resulted in ma4or cross5!order tradedisruptions2 6n the aftermath of the attac1s- ris1 management !ecame a top priority for supply chain decision ma1ers2


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The Harmonized Commodity Description and Coding System generally referred to as7Harmonized System7 or simply 7HS7 is a multipurpose international product nomenclaturede"eloped !y the World Customs Organization (WCO'2 6t comprises a!out 8-+++ commoditygroups9 each identified !y a si3 digit code- arranged in a legal and logical structure and is

supported !y ell5defined rules to achie"e uniform classification2 The system is used !ymore than *++ countries and economies as a !asis for their Customs tariffs and for thecollection of international trade statistics2 O"er /: ; of the merchandise in international tradeis classified in terms of the HS2

The HS contri!utes to the harmonization of Customs and trade procedures- and the non5documentary trade data interchange in connection ith such procedures- thus reducing thecosts related to international trade2 6t is also e3tensi"ely used !y go"ernments- internationalorganizations and the pri"ate sector for many other purposes such as internal ta3es- trade

policies- monitoring of controlled goods- rules of origin- freight tariffs- transport statistics-

price monitoring-


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manufacture of synthetic drugs9 or the capacity of a de"eloping country to pro"ide !asichealth care for its people2

Bet since the early &/ +’s a group of highly s1illed international e3perts at the WorldCustoms Organization in >russels ha"e de"eloped a system of goods nomenclature thatena!les nations to monitor goods passing across their !orders and frontiers2 Without it- manynational regulations and international con"entions ould !e una!le to !e enforced andconsidera!le guess or1 ould surround !i5lateral and multi5lateral trade negotiations2

As international trade !ecomes more comple3 and go"ernments around the orld demandgreater effecti"eness from their Customs Administrations- nation after nation are turningto ard the WCO’s Harmonized Commodity and Coding System (Harmonized System @ HS'to !e a central pillar of their re


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Activities and Progra es A ending t!e HS

"ac#gro$nd

There is increased sentiment on the part of those in international trade that the HS re"ie process needs to !e e3pedited2 A tension e3ists !et een the re"ision of the HarmonizedSystem hich ta1es a minimum of fi"e years and an en"ironment here product cycles arecounted in months and no longer in years2

The WCO Secretariat has prepared this information sheet to e3plain the reasons for thecomple3ity of this important process2

T!e Dra%ting &eriod

The process normally starts ith contact !et een the international trade community and thego"ernment agencies charged ith determining trade policy in Mem!er administrations2 6nother ords- the pri"ate sector often ma1es re


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appro"al2 After appro"al !y the Council any HS Contracting ?arty has si3 months to enter areser"ation ith regard to any of the recommended amendments2

The process is time consuming !ut this has much to do ith the consultati"e nature of the process2 Additional meetings !eyond hat is already en"isioned ould !e difficult in "ie of the time needed for industry and go"ernment consultations during the intersession2 The speedof the re"ie depends largely on the scope of the re"ie and the e3tent to hich internationalconsensus e3ists on the proposed amendments2 As an e3ample- the present re"ie cycleincludes a re"ie of the information technology pro"isions of the HS2 6t is e3actly these

pro"isions hich ha"e !een the su!4ect of most disputes2

T!e I &'e entation &eriod

Determining the length of the HS re"ie cycle is a matter of !alancing a num!er of conflicting interests2 On the one hand there is the "ery important interest of 1eeping theHarmonized System (and the national tariffs and statistical systems that are !ased on it' up todate in terms of changes in technology or patterns of international trade2 This interest isstrongly represented !y the pri"ate sector2

Con"ersely- !ecause the Harmonized System pro"ides the uni"ersal !asis for Customs tariffsand import and e3port trade statistical systems there is a need for the System to en4oy a

degree of long term sta!ility2 This interest is largely represented !y go"ernments andinternational organisations- in particular the international statistical community2 >eyond theseconflicting interests- there are other practical considerations that need to !e ta1en intoaccount2

The HS Con"ention pro"ides for hat is- in effect- a t o and one5half year implementation period for amendments to the Harmonized System2 At first sight this appears to !e ane3traordinarily long period of time !ut one5half year is allotted for the entry of reser"ations

!y Contracting ?arties to the amending recommendation and the remaining t o years are setaside for the follo ing

&2 De"elopment of re


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&+2 %e"ising of the trade statistical systems of the Enited .ations (for e3ample- the S6TC-C?C'2

6t in"ol"es an immense amount of or1 !y Customs- international organizations andinternational trade and this is e"idenced !y the fact that only 8;- 8:;- 8 ; and 8&; of Contracting ?arties ere respecti"ely a!le to implement the first- second- third and fourthset of amendments to the Harmonized System on time2

(!at to do)

One of the ma4or o!4ecti"es of the Harmonized System is international harmonisation of Customs tariffs2 6t ould !e counterproducti"e if reduction in the length of theimplementation period as only to find different "ersion of the HS in use internationally for

long periods of time2An option of shortening the drafting period from four to three years may !e achie"a!lethere!y shortening the o"erall cycle from fi"e to four years2 Bet during the present re"ie oneyear of the allotted four has already !een lost2

A further option is the use of Council %ecommendations to amend national tariff andstatistical nomenclatures on an interim !asis !et een Article & amendments to theHarmonized System2 The ad"antage of such %ecommendations is that they can !e madeannually at the Council Sessions2 The disad"antage that they are not !inding on Contracting

?arties ho decide hether and at hat speed to implement them2

Conc'$sions

The Harmonized System is the legal instrument that is the uni"ersal !asis for Customs tariffsand the international trade statistical system2 For that reason changes must !e ell thoughtout- designed for the future- and effecti"ely implemented2 6t also means that there is acommunity of interest in achie"ing a degree of sta!ility in the System- particularly !y our mem!er go"ernments and fello international organisations2 6t is a difficult !alance to stri1e2

The issue is not only- or perhaps not e"en primarily- a Customs issue2 %esponsi!ility for tariff policy in many countries falls ithin the portfolio of the Trade Ministry or the CommerceMinistry and is also of great concern of the pri"ate sector2

HS Dis&$te Sett'e ent

HS dispute settlement plays an important role in the facilitation of international trade2 Whilethe Harmonized System (HS'- as a multipurpose trade classification- has many different


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applications- its primary use for no and the foreseea!le future is still the collection of importduties and ta3es for re"enue andGor trade policy purposes (including the protection of domestic industries'2 This monetary function- of course- creates the potential for disputes

!et een duty collection authorities and persons lia!le for duty2

Ender the Harmonized System- commodities must !e clearly distinguished from one another2For each commodity or category of commodities- only one heading or su!heading should !eapplica!lethere!y precluding classification in any other heading or su!heading2 #enerallyspea1ing- once the classification of a good is identified in the nomenclature- the duty rate isautomatically determined2 Therefore- 7in the !eginning there as classification27

At national le"el- classification is designed to carry out specific go"ernment polices and it is


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,2 Whether a mi3ture of to!acco lea"es and manufactured to!acco falls in the categoryof non5manufactured to!accoI

2 Whether half a car (the front section of a used motor "ehicle' should !e considered to !e part of a car or an incomplete carI

82 The demarcation line !et een passenger motor "ehicles and "ehicles for the transportof goods2

Thus- the HS Committee- hich acts as a 1ind of 7international court for HS classificationdisputes7- has played and continues to play (t ice a year' a tremendously important role inthe facilitation of international trade2

HS Reservation Process

The matters- for hich no re


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application of the Harmonized System- prepared during a session of the Harmonized SystemCommittee under the pro"isions of paragraph l of Article - shall !e deemed to !e appro"ed

!y the Council if- not later than the end of the second month follo ing the month duringhich that session as closed- no Contracting ?arty to this Con"ention has notified the

Secretary #eneral that it re


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e3amination- the Contracting ?arty hich has re


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(a' .ot later than the end of the second month follo ing the month during hich the sessionof the Harmonized System Committee as closed- a Contracting ?arty may re


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le"el- all countries classify products in the same ay (a fe e3ceptions e3ist here somecountries apply old "ersions of the HS'2

The Harmonized System as introduced in &/:: and has !een adopted !y most of thecountries orld ide2 6t has undergone se"eral changes in the classification of products2 These

changes are called re"isions and happened in &// - *++* and *++ 2

Harmonized System Codes (HS Code'

+& $60= A.6MA$S

+&+& horses- asses- mules and hinnies- li"e

+&+* !o"ine animals- li"e

+&+, s ine- li"e

+&+ sheep and goats- li"e

+&+8 chic1ens- duc1s- geese- tur1eys- and guineas- li"e

+&+ animals- li"e- nesoi .esoi 5 not else here specified of indicated2

+* M=AT P =D6>$= M=AT OFFA$

+*+& meat of !o"ine animals- fresh or chilled

+*+* meat of !o"ine animals- frozen

+*+, meat of s ine (por1'- fresh- chilled or frozen

+*+ meat of sheep or goats- fresh- chilled or frozen

+*+8 meat of horses- asses- mules- hinnies fr- chld- fz

+*+ ed offal- !o"ine- s ine- sheep- goat- horse- etc2

+*+ meat P ed offal of poultry- fresh- chill or frozen

+*+: meat P edi!le offal nesoi- fresh- chilled or frozen

+*+/ pig P poultry fat fresh chld frzn salted dried sm1d

+*&+ meat P ed offal salted- dried etc2 P flour P meal


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+, F6SH P C%ESTAC=A.S

+,+& fish- li"e

+,+* fish- fresh or chilled (no fillets or other meat'

+,+, fish- frozen (no fish fillets or other fish meat'

+,+ fish fillets P other fish meat- fresh- chill or froz

+,+8 fish- dried- salted etc- smo1ed etc- ed fish meal

+,+ crustaceans- li"e- fresh etc- and coo1ed etc2

+,+ molluscs P a


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+8+: coral- shell of molluscs etc un or1ed po derG aste

+8+/ natural sponges of animal origin

+8&+ am!ergris- castoreum etc- glands etc for pharmacy

+8&& animal products nesoi- dead animals- inedi!le etc2

+ $60= T%==S P OTH=% ?$A.TS

+ +& !ul!s- tu!ers etc- chicory plants P roots nesoi

+ +* li"e plants nesoi- cuttings etc2- mushroom spa n

+ +, cut flo ers P !uds for !ou$=S

+ +& potatoes (e3cept s eet potatoes'- fresh or chilled

+ +* tomatoes- fresh or chilled

+ +, onions- shallots- garlic- lee1s etc- fr or chilled

+ + ca!!ages- cauliflo er- 1ale etc- fresh or chilled+ +8 lettuce and chicory- fresh or chilled

+ + carrots- turnips P other edi!le roots- fr or chill

+ + cucum!ers and gher1ins- fresh or chilled

+ +: leguminous "egeta!les- shelled or not- fr or chill

+ +/ "egeta!les nesoi- fresh or chilled

+ &+ "egeta!les (ra or coo1ed !y steam etc'- frozen+ && "egeta!les- temporarily preser"ed- not no edi!le

+ &* "egeta!les- dried- hole- cut etc2- no added prep

+ &, leguminous "egeta!les- dried shelled

+ & cassa"a arro root etc fresh or dry sago pith

+: =D2 F%E6TS P .ETS- ?==$ OF C6T%ESGM=$O.S

+:+& coconuts- !razil nuts P cashe nuts- fresh or dry


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+:+* nuts nesoi- fresh or dried

+:+, >ananas and plantains- fresh or dried

+:+ dates- figs- pineapples- a"ocados etc- fr or dried

+:+8 citrus fruit- fresh or dried

+:+ grapes- fresh or dried

+:+ melons and papayas- fresh

+:+: apples- pears and


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&++* rye in the grain

&++, !arley

&++ oats

&++8 corn (maize'

&++ rice

&++ grain sorghum

&++: !uc1 heat- millet P canary seed- cereals nesoi

&& M6$$6.# 6.DEST%B ?%ODECTS

&&+& heat or meslin flour

&&+* cereal flours- e3cept of heat or of meslin

&&+, cereal groats- meal and pellets

&&+ cereal grains- or1ed etc nesoi- cereal germs- r1

&&+8 flour- meal and fla1es of potatoes

&&+ flour P meal of dry- legum "egs- sago- fruit etc2&&+ malt- hether or not roasted

&&+: starches- inulin

&&+/ heat gluten- hether or not dried

&* O6$ S==DSGM6SC2 #%A6.SGM=D2 ?$A.TSGST%AW

&*+& soy!eans- hether or not !ro1en&*+* peanuts (ground5nuts'- ra

&*+, copra

&*+ fla3seed (linseed'- hether or not !ro1en

&*+8 rape or colza seeds- hether or not !ro1en

&*+ sunflo er seeds- hether or not !ro1en

&*+ oil seeds P oleaginous fruits nesoi- !ro1en or not

&*+: flour P meal of oil seed P olea fruit (no mustard'


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&*+/ seeds- fruit and spores- for so ing

&*&+ hop cones- fresh or dried- lupulin

&*&& plants etc for pharmacy- perfume- insecticides etc

&*&* locust !eans- sea eed- s !eet P cane fruit pits etc2

&*&, Cereal stra P hus1s unprep Gn chop etc or pellet

&*& ruta!agas- hay- clo"er P other forage products

&, $AC- #EMS- %=S6.S- =TC2

&,+& lac- natural gums- resins- gum5resins and !alsams

&,+* "eg saps P e3tracts pectates etc agar5agar etc2

& 0=#=TA>$= ?$A6T6.# MAT=%6A$S

& +& "egeta!le plaiting materials (!am!oos- reeds etc2'

& +* "eg materials (1apo1 etc' for stuffing or padding

& +, "eg materials (!room corn etc' for !rooms P !rushes& + "egeta!le products nesoi

&8 A.6MA$ O% 0=#=TA>$= FATS- O6$S P WAQ=S

&8+& lard- other pig fat and poultry fat- rendered

&8+* fats- !o"ine- sheep or goat- ra or rendered

&8+, lard stearinGlard oilGetc not emulsified or preprd&8+ fats P oils- their fractions- fish P marine mammal

&8+8 ool grease P fatty su!stances deri"ed therefrom

&8+ animal fat P oil P reaction nesoi not chem modified

&8+ soy!ean oil P its fractions- not chemically modified

&8+: peanut oil P its fractions- not chemically modified

&8+/ oli"e oil P its fractions- not chemically modified

&8&+ oli"e5residue oil P !lends (&8+/ P &8&+' not chem mod


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&8&& palm oil P its fractions- not chemically modified

&8&* sunflo er5seed- safflo er or cottonseed oil- not ch mod

&8&, coconut- palm 1ernel or !a!assu oil etc- not ch mod

&8& rapeseed- colza or mustard oil etc- not chem modif

&8&8 fi3ed "eg fats P oils nesoi etc- not chem modified

&8& an or "eg fats P oils- hydrogen etc- not fur prep

&8& margarine- edi!le mi3tures etc an or "eg fat P oil

&8&: animalG"eg fats P oils chem modified- ined!l m3t etc

&8&/ ind monocar! fat acids- acid oil- ref- ind fat alc

&8*+ glycerol (glycerine'- glycerol aters and lyes

&8*& "eg a3es nesoi- !ees a3 etc and spermaceti

&8** degras- residues from fatty su!stancesGanimalG"eg a3s

& =D2 ?%=?2 OF M=AT- F6SH- C%ESTAC=A.S- =TC

& +& sausages- similar prdt meat etc food prep of these

& +* prepared or preser"ed meat- meat offal P !lood nesoi

& +, e3tracts etc2 of meat- fish- crustaceans- etc2

& + prep or pres fish- ca"iar P ca"iar su!stitutes

& +8 crustaceans molluscs etc prepared or preser"ed

& SE#A%S P SE#A% CO.F=CT6O.=%B

& +& cane or !eet sugar P chem pure sucrose- solid form

& +* sugars nesoi- incl chem pure lactose etc- caramel

& +, molasses from the e3traction or refining of sugar

& + sugar confection (incl hite chocolate'- no cocoa


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&: COCOA P COCOA ?%=?A%AT6O.S

&:+& cocoa !eans- hole or !ro1en- ra or roasted

&:+* cocoa shells- hus1s- s1ins and other cocoa aste

&:+, cocoa paste- defatted or not

&:+ cocoa !utter- fat and oil

&:+8 cocoa po der- not s eetened

&:+ chocolate P other food products containing cocoa

&/ ?%=?S2 OF C=%=A$S- F$OE%- STA%CH O% M6$)

&/+& malt e3t- food prep of flour etc un 8+; cocoa etc

&/+* pasta- prepared or not- couscous- prepared or not

&/+, tapioca and su!stitutes from starch in fla1es- etc

&/+ foods prep !y s ell cereal- cereal nesoi- grain fm

&/+8 !read- pastry ca1es etc comm afers- empty caps etc

*+ ?%=?S OF 0=#S- F%E6TS- .ETS- =TC2

*++& "eg- fruit- nuts etc- prep or pres !y "inegar etc

*++* tomatoes prepared or preser"ed nesoi

*++, mushrooms and truffles prepared or preser"ed nesoi

*++ "egeta!les nesoi prepared or preser"ed nesoi- frozen

*++8 "egeta!les nesoi prepared etc nesoi- not frozen*++ fruitGnutsGfruit5peel etc- preser"ed !y sugar

*++ 4ams- fruit 4ellies- marmalades etc- coo1ed

*++: fruit- nuts etc prepared or preser"ed nesoi

*++/ fruit 4uices (P grape must' P "eg 4uice- no spirit

*& M6SC2 =D6>$= ?%=?A%AT6O.S

*&+& e3tracts etc of coffee- tea or mate- roast chicory


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*&+* yeasts- dead sing5cell micro5org nesoi- !a1ing po der

*&+, sauces P prep-mi3ed condiments- mustard flour etc

*&+ soups- !roths P preps- homogenized comp food preps

*&+8 ice cream and other edi!le ice- ith cocoa or not

*&+ food preparations nesoi

** >=0=%A#=S- S?6%6TS P 06.=#A%

**+& aters- natural etc- not s eetened etc- ice P sno

**+* aters- s eetened etc P other nonalc !e"erages nesoi

**+, !eer made from malt

**+ ine of fresh grapes- grape must nesoi

**+8 "ermouth P other ine of fresh grapes spec fla"ored

**+ fermented !e"erages nesoi (cider- !erry- mead etc'

**+ ethyl alcohol- undenat- nGun :+; alc- alcohol- denat

**+: ethyl alcohol- undenat- und :+; alc- spirit !e" etc**+/ "inegar P su!stitutes for "inegar from acetic acid

*, %=S6DE=S F%OM FOOD 6.DEST%6=S- A.6MA$ F==D

*,+& flour- meal etc of meat etc- not for human grea"s

*,+* !ran- sharps etc from or1ing cereals P leg plants

*,+, residues of starch mfr or sugar mfr or !re ing etc*,+ soy!ean oilca1e P other solid residue- hGnot ground

*,+8 peanut oilca1e P other solid residue- hGnot ground

*,+ oilca1e etc nesoi- from "eg fats P oils nesoi

*,+ ine lees- argol

*,+: "eg material- aste etc for feeding animals nesoi

*,+/ preparations used in animal feeding


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* TO>ACCO P MA.EF2 TO>ACCO SE>ST6TET=S

* +& to!acco- unmanufactured- to!acco refuse

* +* cigars- cigarettes etc2- of to!acco or su!stitutes

* +, to!acco P to!acco su!st mfrs nesoi- to! proces etc

*8 SA$T- SE$?HE%- =A%TH P STO.=- $6M= P C=M=.T

*8+& salt incl ta!le P dentrd- pure sodium chloride

*8+* unroasted iron pyrites

*8+, sulfur of all 1inds nesoi

*8+ natural graphite

*8+8 natural sands of all 1inds- e3cept metal5!earing

*8+


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*8**


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* &: granulated slag from iron or steel manufacture

* &/ slag- dross- scalings P other aste from manu ironGsteel

* *+ ash P residues (not from iron etc mfr' ith metal cont

* *& ash and slag nesoi- including sea eed ash (1elp'

* M6.=%A$ FE=$S- O6$S- WAQ=S P >6TEM6.OES SE>

* +& coal- !ri


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*:+* sulfur- su!limed or precipitated- collodial sulfur

*:+, car!on- nesoi (including car!on !lac1'

*:+ hydrogen- rare gases and other nonmetals

*:+8 al1ali metals etc- rare5earth metals etc- mercury

*:+ hydrogen chloride- chlorosulfuric acid

*:+ sulfuric acid- oleum

*:+: nitric acid- sulfonitric acids

*:+/ diphosphorus pentao3ide- phosphoric acid etc

*:&+ o3ides of !oron- !oric acids

*:&& 6norganic acids P inorganic o3y nonmet comp nesoi

*:&* halides P halide o3ides of nonmetals

*:&, sulfides of nonmetals- commercial phosp trisulfide

*:& ammonia- anhydrous or in a


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*:,+ sulfides- polysulfides

*:,& dithionites and sulfo3ylates

*:,* sulfites- thiosulfates

*:,, sulfates- alums- pero3osulfates (per sulfates'

*:, nitrites- nitrates

*:,8 phosphinates- phosphonates- phosphates P polyphosp

*:, car!onates- pero3ocar!onates- comm amm car!onate

*:, cyanides- cyanide o3ides and comple3 cyanides

*:,: fulminates- cyanates and thiocyanates

*:,/ silicates- commercial al1ali metal silicates

*: + !orates- pero3o!orates

*: & salts of o3ometallic or pero3ometallic acids

*: * salts of inorganic acids or pero3oacids nesoi

*: , colloidal prec metal- prec metal comp P amalgams

*: radioacti"e chemical elements P isotopes etc2*: 8 sta!le isotopes and compounds thereof

*: rare5earth metal compounds of yttrium or scandium

*: hydrogen pero3ide- hetherGnot solidified G urea

*: : phosphides- e3cluding ferrophosphorus

*: / car!ides

*:8+ hydrides- nitrides- azides- silicides P !orides*:8& inorganic compounds nesoi li< air amalgams nesoi

*/ O%#A.6C CH=M6CA$S

*/+& acyclic hydrocar!ons

*/+* cyclic hydrocar!ons

*/+, halogenated deri"ati"es of hydrocar!ons

*/+ hydrocar!on deri"ati"es- sulfonated- nitrated etc


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*/+8 acyclic alcohols P halogenat- sulfonatd etc deri"s

*/+ cyclic alcohols P halogenatd- sulfonatd etc deri"s

*/+ phenols- phenol5alcohols

*/+: phenol or phenol5alcohol deri"- halog- sulf etc

*/+/ ethers- ether5alcohols- alcohol pero3ides etc2

*/&+ epo3ides ith a , mem! ring P halog- sulfon etc

*/&& acetals and hemiacetals ith or Go other o3y func

*/&* aldehydes- its cyclic polymers- paraformaldehyde

*/&, halogenated- sulfonated etc der of aldehyde compounds

*/& 1etones P


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*/,, heterocyclic comp- nit hetero5atom- nucleic acids

*/, heterocyclic compounds nesoi

*/,8 sulfonamides

*/, pro"itamins and "itamins P deri"ati"es P intermi3s

*/, hormones- deri"ati"es P steroids used as hormones

*/,: glycosides- natural or synth P salts- ethers etc2

*/,/ "eg al1aloids- nat or synth P salts- ethers etc2

*/ + sugars- chem pure (e3cept sucrose- lactose- fructose'

*/ & anti!iotics

*/ * organic compounds nesoi

,+ ?HA%MAC=ET6CA$ ?%ODECTS

,++& glands etc dry P e3t- heparin- hum etc su!st nesoi

,++* human !lood- animal !lood- antisera- "accines etc

,++, medicaments nesoi of mi3tures- not dosage etc form,++ medicaments nesoi- mi3ed or not- in dosage etc fm

,++8 !andages etc coated etc or in retail medic etc fm

,++ pharmaceutical goods (specified sterile prod etc2'

,& F=%T6$6R=%S

,&+& animalG"eg fertilizer- mi3edGnotGchemically treated,&+* mineral or chemical fertilizers- nitrogenous

,&+, mineral or chemical fertilizers- phosphatic

,&+ mineral or chemical fertilizers- potassic

,&+8 m or ch fertilizer- nGun*of,el- fert nesoi- fert pac1

,* TA..6.# O% DB=6.# =QT%ACTS- DB=S- ?6#M=.TS- ?A6.TS P 0A%.6SH=S-?ETTB- P 6.)S


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, +, lu!ricating preps- antirust P treating te3tiles etc

, + artificial and prepared a3es

, +8 polishes P creams for leather- ood etc- scour prp

, + candles- tapers and the li1e

, + modeling pastes for child etc- dental impr comp etc

,8 A$>EM6.O6DA$ SE>- STA%CH=S- #$E=S- =.RBM=S

,8+& casein- caseinates and other casein deri"ati"es

,8+* al!umins and al!umin deri"ati"es

,8+, gelatin P deri"- isinglass- glues- animal or nesoi

,8+ peptones- other proteins P deri" etc- hide po der

,8+8 de3trins etc- glues !ased on starches- de3trin etc

,8+ prepared glues P adhesi"es nesoi- glue retail pac1

,8+ enzymes- prepared enzymes nesoi

, =Q?$OS60=S- MATCH=S- ?B%OT=CH.6C ?%ODECTS

, +& propellant po ders

, +* prepared e3plosi"es other than propellent po ders

, +, safety fuses- detonating fuse- percussion caps etc

, + fire or1s- signalling flares- rain roc1ets etc2

, +8 matches- e3cept pyrotechnic articles

, + ferrocerium P other pyrophoric alloys- etc2

, ?HOTO#%A?H6C O% C6.=MATO#%A?H6C #OODS

, +& photo plates P film- flat- sensitized- une3posed

, +* photo film in rolls sensitized- une3posed

, +, photo paper- paper!oard P te3tiles- sens- une3posed

, + photo plates- film- paper- etc- e3posed- not de"elop

, +8 photo plates P still film- e3posed P de"eloped


30/77

, + motion5picture film- e3posed and de"eloped

, + photographic chemicals- unmi3ed prod retail pac1ed

,: M6SC=$$A.=OES CH=M6CA$ ?%ODECTS

,:+& artificial graphite- collodial graphite P prep etc

,:+* acti"ated car!on etc2- animal !lac1- inc spent

,:+, tall oil- hether or not refined

,:+ residual lyes from ood pulp mfr (e3cept tall oil'

,:+8 turpentine etc- crude dipentene- pine oil etc

,:+ rosin P resin acids etc- rosin spirit etc- run gum

,:+ ood tar- "egeta!le pitch etc P similar preps

,:+: insecticides- rodenticides- fungicides etc- retail

,:+/ finishing agents etc for te3tiles- paper etc nesoi

,:&+ pic1ling preps for metal- soldering etc po der etc

,:&& anti1noc1 preps P other additi"es for mineral oils (including gasoline' or for other li


31/77

,++

,:*, 6ndustrial monocar!o3ylic fatty acids9 acid oils from refining9 industrial fatty alcohols

,:* !inders made for foundry moulds or cores9 chemical products and preparations- including

residual products- of the chemical or allied industries- nesoi

,/ ?$AST6CS P A%T6C$=S TH=%=OF

,/+& polymers of ethylene- in primary forms

,/+* polymers of propylene or other olefins- prim forms

,/+, polymers of styrene- in primary forms

,/+ polymers of "inyl chloride etc2- in primary forms

,/+8 polymers of "inyl acetate P other "inyl polym- pr fm

,/+ acrylic polymers in primary forms

,/+ polyethers- e3po3ides P polyesters- primary forms

,/+: polyamides in primary forms

,/+/ amino resins- phenolics P polyurethanes- prim form

,/&+ silicones- in primary forms

,/&& petro resins- polysulfides etc nesoi- primary form

,/&* cellulose and chemical deri" nesoi- primary forms

,/&, natural (inc modified' polymers nesoi- primary forms

,/& ion5e3changers !ased on plastics- in primary forms

,/&8 aste- parings and scrap- of plastics

,/& monofil- cr5sect o"imm- rods- stic1s etc- plastics

,/& tu!es- pipes P hoses P their fittings- of plastics

,/&: floor co"er (rolls P tiles' P all co"er- plastics

,/&/ self5adhesi"e plates- sheets- film etc of plastics

,/*+ plates- sheets- film etc no ad- non5cel etc- plast

,/*& plates- sheets- film- foil P strip nesoi- plastics

,/** !aths- ash!asins- la"atory seats etc of plastics


32/77

,/*, containers (!o3es- !ags etc'- closurers etc- plast

,/* ta!le are P other household articles etc- plastics

,/*8 !uildersL are of plastics- nesoi

,/* articles of plastics (inc polymers P resins' nesoi

+ %E>>=%S P A%T6C$=S TH=%=OF

++& natural ru!!er- !alata- gutta5percha- guayule- chicle and similar natural gums- in primaryforms or in plates- sheets or strip

++* synthetic ru!!er P factice in primary forms etc29 mi3tures of natural ru!!er or gums ithsynthetic ru!!er or factice- in primary forms etc2

++, reclaim ru!!er in primary formsGplates- sheetsGstrip

++ aste- parings and scrap of ru!!er (other than hard ru!!er' and po ders and granules o!tainthereform

++8 compounded ru!!er- un"ulcanised- primary forms etc

++ un"ulc ru!!er forms nesoi P un"ulc ru!!er articles

++ "ulcanized ru!!er thread and cord

++: plates- sheets- profile shapes etc- soft "ulc ru!!er ++/ tu!es- pipes P hoses of unhard "ulcanized ru!!er

+&+ con"eyor or transmiss !elts of "ulcanized ru!!er

+&& ne pneumatic tires- of ru!!er

+&* retread or used pneu tires- solid tires etc- ru!!er

+&, inner tu!es for tires- of ru!!er

+& hygienic or pharm articles of unhard "ulcan ru!!er +&8 art of apparel P access of unhard "ulcanized ru!!er

+& articles nesoi of unharded "ulcanized ru!!er

+& hard ru!!er in all forms articles of hard ru!!er

& %AW H6D=S P S)6.S P $=ATH=%

&+& ra hides P s1ins of !o"ine or e


33/77

&+* ra s1ins of sheep or lam!s nesoi

&+, ra hides and s1ins nesoi (fr or pres not tan etc'

&+ !o"ine or e


34/77

+* ood charcoal- hether or not agglomerated

+, ood in the rough- stripped or not of sap ood etc

+ hoop ood- split poles- pic1ets and sta1es etc

+8 ood ool (e3celsior'- ood flour

+ rail ay or tram ay sleepers (cross5ties' of ood

+ ood sa n or chipped length- sliced etc- o" mm thic1

+: "eneer sheets etc- not o"er mm thic1

+/ ood- continuously shaped (tongued- groo"ed etc2'

&+ particle !oard P similar !oard of ood etc2

&& fi!er!oard of ood or other ligneous materials

&* ply ood- "eneered panels P similar laminated ood

&, densified ood !loc1sGplatesGstripsGprofile shapes

& ooden frames paintings- photographs- mirrors- etc

&8 pac1ing cases etc of ood- pallets etc of ood

& cas1s- !arrels- "ats- etc2 and parts- of ood

& tools- tool P !room !odies etc shoe lastGtrees ood

&: !uildersL 4oinery and carpentry of ood

&/ ta!le are and 1itchen are- of ood

*+ ood mar


35/77

+& plaits etc P products of plaiting materials

+* !as1et or1- ic1er or1 of plaits etc- loofa article

?E$? OF WOOD- WAST= P SC%A? OF ?A?=%

+& mechanical oodpulp

+* chemical oodpulp- dissol"ing grades

+, chemical oodpulp- soda or sulfate- not dissoly gr

+ chemical oodpulp- sulfite- not dissol"ing grades

+8 semichemical oodpulp

+ pulps of fi!erous cellulosic material nesoi

+ aste and scrap of paper or paper!oard

: ?A?=% P ?A?=%>OA%D- A%T6C$=S OF ?A?=% ?E$?

:+& ne sprint- in rolls or sheets

:+* paper- uncoat- for riting etc- rolls- handmade paper

:+, toilet etc householdGsantry stoc1 ppr rollGsheet o" , cm

:+ 1raft paper P paper!oard- uncoat nesoi- rolls etc

:+8 paper P paper!oard- uncoat- nesoi- rolls or sheets

:+ "eg parchment- greaseproof papers etc- rolls etc

:+ composite paper P paper!oard- no surf coat- roll etc

:+: paper and paper!oard- corrugated etc- rolls etc

:+/ paper- car!on- self copy etc- rolls etc o" , cm :&+ paper P paper!oard- coated ith 1aolin etc- roll etc

:&& paper- paper!oard- ad etc- coat etc nesoi- roll etc

:&* filter !loc1s- sla!s and plates- of paper pulp

:&, cigarette paper- cut to size etc or not

:& allpaper etc2- indo transparencies of paper

:&8 floor co"erings- paperGpaper!oard !ase Gn cut to size

:& paper- car!on- self5copy etc nesoi- !o3ed or not


36/77

:& en"elopes- postcards etc P !o3es etc of stationery

:&: toilet paper- paper tissues- to els- nap1ins etc

:&/ cartons etc paper- office !o3 files etc- paper etc

:*+ registers- note!oo1s- !inders- !us forms etc- paper

:*& la!els of paper or paper!oard- printed or not

:** !o!!ins- spools etc2 of pap pulp- paper P paper!oard

:*, paper- paper!oard- cellulose ad to size P arts nesoi

/ ?%6.T=D >OO)S- .=WS?A?=%S- ?6CTE%=S- MA.ESC%6?TS- TB?=SC%6?TS P?$A.S

/+& !oo1s- !rochures P similar printed matter

/+* ne spapers- 4ournals P periodicals

/+, childrenLs picture- dra ing or coloring !oo1s

/+ music- printed or in manuscript- !ound etc or not

/+8 maps P hydrographic charts etc- atlases etc

/+ plans- dra ings for architectural- etc purposes

/+ unused postage- chec1 forms- !an1notes- stoc1- etc

/+: transfers (decalcomanias- e3cept toy'

/+/ printed or illust post cards- greeting cards- etc2

/&+ calendars- calendar !loc1s of any 1ind- printed

/&& printed matter nesoi- incl print pictures P photos

8+ S6$)- 6.C2 BA%.S P WO0=. FA>%6CS TH=%=OF

8++& sil1 orm cocoons suita!le for reeling

8++* ra sil1 (not thro n'

8++, sil1 aste- including sil1 yarn aste etc2

8++ sil1 yarn- not spun from aste- not retail pac1ed

8++8 yarn spun from sil1 aste not put up for retail sale


37/77

8++ sil1 yarn P yarn from aste put up for ret- sil1 orm gut

8++ o"en fa!rics of sil1 or sil1 aste

8& WOO$ P F6.= O% COA%S= A.6MA$ HA6%- 6.C2 BA%.S P WO0=. FA>%6CSTH=%=OF

8&+& ool- not carded or com!ed

8&+* fine or coarse animal hair- not carded or com!ed

8&+, aste of ool or of fine or coarse animal hair

8&+ garnetted stoc1 of oolGfine or coarse animal hair

8&+8 ool P fine or coarse animal hair- carded P com!ed

8&+ yarn of carded ool- not put up for retail sale

8&+ yarn of com!ed ool- not put up for retail sale

8&+: yarn of fine animal hair- not for retail sale

8&+/ yarn of ool or fine animal hair- for retail sale

8&&+ yarn coarse animal hair put up or not retail sale

8&&& o"en fa!rics of carded ool or fine animal hair

8&&* o"en fa!rics of com!ed ool or fine animal hair

8&&, o"en fa!rics of coarse animal hair or horsehair

8* COTTO.- 6.C2 BA%.S P WO0=. FA>%6CS TH=%=OF

8*+& cotton- not carded or com!ed

8*+* cotton aste (including yarn aste etc2'

8*+, cotton- carded or com!ed

8*+ cotton se ing thread- retail pac1ed or not

8*+8 cotton yarn (not se ing thread' nu :8; cot no retail

8*+ cotton yarn (not se ing thread' un :8; cot no retail

8*+ cotton yarn (not se ing thread' retail pac1ed

8*+: o"en cotton fa!rics- nu :8; cot- t nGo" *++ gGm*

8*+/ o"en cotton fa!rics- nu :8; cot- t o" *++ gGm*


38/77

8*&+ o"en cotton fa!- un :8; cot- mmfmi3- nGo" *++gGm*

8*&& o"en cotton fa!rics- un :8; cot- mmfmi3- o" *++gGm*

8*&* o"en cotton fa!rics nesoi

8, 0=#2 T=QT6$= F6>=%S .=SO6- BA%.S P WO0=. =TC2

8,+& fla3- ra etc !ut not spun- fla3 to and aste

8,+* true hemp- ra etc not spun- true hemp to and aste

8,+, 4ute P other te3t !ast fi!ers nesoi- ra etc P to etc

8,+ sisal P other aga"e te3t fi!ers- ra etc P to etc

8,+8 coconut- a!aca- ramie etc nesoi- ra etc- to etc

8,+ fla3 yarn

8,+ yarn of 4ute P other te3tile !ast fi!ers nesoi

8,+: yarn of "egeta!le te3tile fi!ers nesoi- paper yarn

8,+/ o"en fa!rics of fla3

8,&+ o"en fa!rics of 4ute or other te3t !ast fi!er nesoi

8,&& o"en fa! of "eg te3tile fi!ers nesoi- o" fa! of ppr yarn

8 MA.5MAD= F6$AM=.TS- 6.C2 BA%.S P WO0=. =TC2

8 +& se ing thread of manmade filaments- retail or not

8 +* synthetic filament yarn (no se thread'- no retail

8 +, artificial filament yarn (no se thread'- no retail

8 + syn monofil not un / dec- cr5sect nGo"& mm- stno8mm8 +8 art monof- nGun dec crs nGo"&mm- strip no"8mm d

8 + manmade filament yarn (no se thread'- retail pac1

8 + o"en fa! of syn fil yarn- incl monofil dec etc

8 +: o"en fa! of art fil yarn- incl monofil dec etc

88 MA.5MAD= STA?$= F6>=%S- 6.C2 BA%.S =TC2

88+& synthetic filament to


39/77

88+* artificial filament to

88+, synthetic staple fi!ers- not carded- com!ed etc2

88+ artificial staple fi!ers- not carded- com!ed etc2

88+8 aste of manmade fi!ers (including noils etc2'

88+ synthetic staple fi!ers- carded- com!ed etc2

88+ artific stpl fi!er crd cm! or oth s prcd for spng

88+: se ing thread- manmade staple fi!er- retail or not

88+/ yarn (no se thread'- syn staple fi!- not retail

88&+ yarn (no se thread'- art staple fi!- not retail

88&& yarn (no se thread'- manmade staple fi!er- retail

88&* o"en fa!ric- synth staple fi! nu :8; synth st fi!er

88&, o"en fa!ric- syn st fi! un :8;- cot mi3- nGo"& +gGm*

88& o"en fa!ric- syn st fi! un :8;- cot mi3- o" & + gGm*

88&8 o"en fa!rics of synthetic staple fi!ers nesoi

88& o"en fa!rics of artificial staple fi!ers

8 WADD6.#- F=$T P .O.WO0=.S- S?=C6A$ BA%.S- TW6.=- CO%DA#=- %O?=S PCA>$=S P A%T6C$=S

8 +& te3t adding P articles- te3t fi!ers nGo" 8 mm- etc

8 +* felt- impregnated- coated- etc2 or not

8 +, non o"ens- hether or not impregnated- coated etc

8 + ru! thread P cord- te3t co"- te3 yarn etc co" ru! etc

8 +8 metal yarn het o not gimp te3 yarn o strip Gmetal

8 + gimp yarn P strip- 8 + G8 +8 chen yarn loop ale5yarn

8 + t ine- cordage- rope P ca!les- coated etc or not

8 +: 1notted net of t ine etc- fish net etc of te3tiles

8 +/ art of yarn li1e of head 8 + G8 +8 t ine or ca!le nesoi


40/77

8 CA%?=TS P OTH=% T=QT6$= F$OO% CO0=%6.#S

8 +& carpets P other te3tile floor co"erings- 1notted

8 +* carpets P other te3t floor co"er- o"en- no tuft etc

8 +, carpets P other te3tile floor co"erings- tufted

8 + carpets P other te3t floor co"er- felt- no tuft etc

8 +8 other carpets P other te3 floor co"- hethrGnot made5up

8: S?=C6A$ WO0=. FA>%6CS- TEFT=D T=QT6$=S- $AC=

8:+& o"en pile P chenille fa!rics nesoi (no terry etc'

8:+* o"en terry fa!rics nesoi- tufted te3 fa!ric nesoi

8:+, gauze (other than narro fa!rics not o"er ,+ cm'

8:+ tulles P other net fa!rics- lace in pc- strip etc2

8:+8 hand5 o"en tapestries all hang use only

8:+ narro o"en fa!rics e3cept la!els etc in pc etc

8:+ la!els- !adges etc of te3tiles- in the pc etc

8:+: !raids in pc- ornamental trim in piece etc- tassels etc2

8:+/ o"en fa!rics of metal thread P metallized yarn nec

8:&+ em!roidery in the piece- in strips or in motifs

8:&&


41/77

8/+: te3tile ic1s for lamps etc and gas mantles etc

8/+/ te3tile hosepiping and similar te3tile tu!ing

8/&+ transmissionGcon"eyor !elts- te3 matrl- hthrGnot reinfrcd

8/&& te3tile products etc2 for specific tech uses nesoi

+ ).6TT=D O% C%OCH=T=D FA>%6CS

++& file fa!rics- 1nitted or crocheted

++* 1nitted or crocheted fa!rics- nesoi

& A%T6C$=S OF A??A%=$ P C$OTH6.# ACC=SSO%6=S5).6TT=D O% C%OCH=T=D

&+& menLs or !oysL o"ercoats etc- 1nit or crochet

&+* omenLs or girlsL o"ercoats etc- 1nit or crochet

&+, menLs or !oysL suits- ensem!les etc- 1nit or croch

&+ omenLs or girlsL suits- ensem! etc- 1nit or croch

&+8 menLs or !oysL shirts- 1nitted or crocheted

&+ omenLs or girlsL !louses P shirts- 1nit or croch

&+ menLs or !oysL underpants- p4s- etc- 1nit or croch

&+: omenLs or girlsL slips- p4s- etc- 1nit or crochet

&+/ t5shirts- singlets- tan1 tops etc- 1nit or crochet

&&+ s eaters- pullo"ers- "ests etc- 1nit or crocheted

&&& !a!iesL garments P accessories- 1nit or crocheted

&&* trac1 suits- s1i5suits P s im ear- 1nit or crochet&&, garments- 1nit etc- coated etc ru!!er- plastic etc

&& garments nesoi- 1nitted or crocheted

&&8 pantyhose- soc1s P other hosiery- 1nit or crochet

&& glo"es- mittens and mitts- 1nitted or crocheted

&& made5up clothing access nesoi2 parts etc2 1nit etc

* A%T6C$=S OF A??A%=$ P C$OTH6.# ACC=SSO%6=S5.OT ).6TT=D O%


42/77

C%OCH=T=D

*+& menLs or !oysL o"ercoats- cloa1s etc- not 1nit etc

*+* omenLs or girlsL o"ercoats etc- not 1nit or croch

*+, menLs or !oysL suits- ensem!les etc- not 1nit etc

*+ omenLs or girlsL suits- ensem! etc- not 1nit etc

*+8 menLs or !oysL shirts- not 1nitted or crocheted

*+ omenLs or girlsL !louses- shirts etc not 1nit etc

*+ menLs or !oysL undershirts etc- not 1nit or croch

*+: omenLs or girlsL slips etc- not 1nit or crochet

*+/ !a!iesL garments P accessories- not 1nit or croch

*&+ garments- of felt etc- or fa!ric impregnated etc

*&& trac1 suits- s1i5suits P s im ear- not 1nit etc

*&* !ras- girdles- garters etc2- 1nitted etc or not

*&, hand1erchiefs

*& sha ls- scar"es- mufflers- mantillas- "eils etc2

*&8 ties- !o ties P cra"ats- not 1nitted or crocheted

*& glo"es- mittens and mitts- not 1nit or crocheted

*& made5up clothing access nesoi- garment etc parts nesoi

, MAD=5E? T=QT6$= A%T6C$=S .=SO6- .==D$=C%AFT S=TS- WO%. C$OTH6.#-%A#S

,+& !lan1ets and tra"eling rugs

,+* !ed linen- ta!le linen- toilet linen P 1itchen linen

,+, curtains P interior !linds- curtain P !ed "alances

,+ furnishing articles of te3tile materials nesoi

,+8 sac1s P !ags of te3tile material for pac1ing goods

,+ tarpaulins- sails- a nings- tents- etc2

,+ made5up articles of te3tile materials nesoi

,+: needlecraft sets of o"en fa!ric P yarn- retail pac1


43/77

,+/ orn clothing and other orn te3tile articles

,&+ used or ne rags- scrap t ine etc of te3t material

FOOTW=A%- #A6T=%S- P TH= $6)=

+& aterproof foot ear- ru!!er or plastics- !ond sole

+* foot ear- outer sole P upper ru!!er or plastic nesoi

+, foot ear- outer sole ru!- plastic or lea P upper lea

+ foot ear- outer sole ru!- plastic or lea P upper te3

+8 foot ear nesoi

+ parts of foot ear insoles etc gaitors etc- parts

8 H=AD#=A% P OTH=% ?A%TS

8+& hat formsG!odies- hoods- plateau3 P manchons of felt

8+* hat shapes- plaited or assem!led strips any material

8+, felt hats P other felt headgear from heading 8+&

8+ hats P other headgear-plaitdGassm!ld strips any material

8+8 hats P headgear- 1nit etc- lace- etc in pc- hr net

8+ headgear nesoi- hether or not lined or trimmed

8+ head!ands- linings- co"ers- frames- "isors- etc chinstrap

EM>%=$$AS- SE. EM>%=$$AS- WA$)6.#5ST6C)S- WH6?S- %6D6.#5C%O?S P?A%TS

+& um!rellas P sun um!rellas P other um!rellas

+* al1ing5stic1s- seat5stic1s- hips- riding5crops

+, parts etc for um!rellas- al1ing stic1s- hips etc

?%=?A%=D F=ATH=%S- HEMA. HA6% P A%T6C$=S TH=%=OF- A%T6F6C6A$F$OW=%S

+& s1ins P other parts of !irds G feathers processed


44/77

+* artificial flo ers- foliage P fruit- parts P articles

+, human hair- oolGother animal hair- te3tiles for igs

+ igs etc of hair etc- human hair articles nesoi

: A%T6C$=S OF STO.=- ?$AST=%- C=M=.T- AS>=STOS- M6CA O% S6M6$A%MAT=%6A$S

:+& setts- cur!stones and flagstones- of nat st e3 salt

:+* or1ed monument etc stone P art nesoi- granule etc

:+, slate- or1ed and articles- articles of agglomerated salt

:+ millstones etc for grinding etc- "arious materials

:+8 a!rasi"e po der etc on a !ase of te3t material etc

:+ mineral ools- e3panded mineral material P mi3ture

:+ articles of asphalt or of similar material

:+: panels !oards etc o "eg f!r ag cmnt plstr etc !ndrs

:+/ articles of plaster or items !ased on plaster

:&+ articles of cement- concrete or artificial stone

:&& articles of as!estos5cement- cell fi! cement etc

:&* fa!ricated as!estos fi!ers- items of mi3tures etc

:&, friction material P art !ased on mineral su!st etc

:& or1ed mica P articles support on paper etc or not

:&8 articles of stone or other mineral su!stance nesoi

/ C=%AM6C ?%ODECTS

/+& !ric1s- !loc1s- tiles P other ceramic goods slcs earth

/+* refractory !ric1s P other refr ceramic const art nesoi

/+, refractory ceramic goods- retorts- tu!es etc nesoi

/+ ceramic !uilding !ric1s- flooring !loc1s- tile etc

/+8 roofing tiles- chimney pots- co ls- ch liners etc

/+ ceramic pipes- conduits- guttering P pipe fittings


45/77

/+ unglazed ceramic flags P pa"ing- hearth tiles etc

/+: glazed ceramic flags P pa"ing- hearth tiles- etc

/+/ ceramic la! etc ares- agr tu!s etc P pac1ing art

/&+ ceramic sin1s- ash!asins- ater closet !o ls etc

/&& ceramic ta!le are etc2 of porcelain or china

/&* ceramic ta!le are- 1itchen are etc- earthen are etc

/&, statuettes and other ornamental ceramic articles

/& ceramic articles nesoi

+ #$ASS P #$ASSWA%=

++& cullet P other aste P scrap glass- glass in mass

++* glass in !alls (not micros'- rods or tu!es- un or1

++, cast P rolled glass- in sheets or profiles etc

++ dra n P !lo n glass- in sheets etc

++8 float glass P surf ground or polished sheets etc

++ glass of ++,58 !nt- edg 1d- engr- drl- enml othr etc

++ safety glass- of tempered or laminated glass

++: multiple5 alled insulating units of glass

++/ glass mirrors- framed or not- inc rear"ie mirrors

+&+ glass containers for pac1ing etc P glass closures

+&& glass en"elopes- open il glass parts etc

+&* glass inners for "acuum flas1s P other "acuum "essels+&, glass are for ta!le- 1itchen- toilet etc use nesoi

+& signal glass are P glass optic elem nesoi not r1d

+&8 cloc1 etc glasses- spectacle glasses not opt or1- etc

+& glass pa"ing !loc1s etc- glass cu!es- lead indo etc

+& glass are for la!- hygienic or pharmaceutical use

+&: glass !eads etc P articles nesoi- lamp r1d5glass orn

+&/ glass fi!ers P articles thereof (yarn etc2'


46/77

+*+ articles of glass- nesoi

& ?=A%$S- STO.=S- ?%=C2 M=TA$S- 6M6TAT6O. =W=$%B- CO6.S

&+& pearls- natural or cultured- not strung or set etc

&+* diamonds- or1ed or not- not mounted or set

&+, precious nesoi P semiprec stones- not strung etc

&+ synth prec or semiprec stones etc- not strung etc

&+8 dust P po der of nat or synth prec or semipr stone

&+ sil"er (incl prec plated'- un r- semimfr or po der

&+ !ase metals clad sil"er not frth 1d than smmnfctrd

&+: gold (incl put plated'- un r- semimfr or po der

&+/ !ase metal or sil"er clad gld not frtr 1d th smmnfctrd

&&+ platinum- un rought- semimfr forms or in po der fm

&&& !ase metal a sl" a gld cld put nt fr 1d th smnfctd

&&* aste P scrap of prec metal or metal clad prec metal&&, articles of 4e elry P parts- of prec metal or clad

&& articles of goldsmithGsil"ersmith ares- prec metal

&&8 articles of or clad ith precious metal nesoi

&& articles of natural or cut pearls- precGsemprc stones

&& 6mitation 4e elry

&&: coin

* 6%O. P ST==$

*+& pig iron P spiegeleisen in pigs- !loc1s etc2

*+* ferroalloys

*+, spongy ferrous prod P iron //2/ ; pure- lumps etc

*+ ferrous aste P scrap- remelt scrap ironGsteel ingot

*+8 pig iron- spiegel- iron or steel granules P po der


47/77

*+ iron P nonalloy steel in ingots etc nesoi

*+ semifinished products of iron or nonalloy steel

*+: flat5roll iron P na steel nGun ++mm d hot5rl- not clad

*+/ flat5roll iron P na steel nGun ++mm d cold5rl- no clad

*&+ flat5roll iron P na steel nGun ++mm d- clad etc

*&& flat5roll iron P na steel un ++mm d- not clad etc

*&* flat5roll iron P na steel un ++mm d- clad etc

*&, !ars P rods- iron P na steel- h5r irreg coils

*& !ars P rods- iron P na steel nesoi- h5r etc

*&8 !ars P rods- iron P na steel nesoi

*& angles- shapes P sections of iron P nonalloy steel

*& ire of iron P nonalloy steel

*&: stainless steel in ingots etc P semifin products

*&/ flat5roll stainless steel products- not und ++mm ide

**+ flat5roll stainless steel products- under ++mm ide**& !ars and rods- stainless steel- hot5rolled- irreg coils

*** !ars P rods- st steel nesoi- angles etc- st steel

**, ire of stainless steel

** alloy steel nesoi in ingots- other primary form P semif pr

**8 flat5roll alloy steel nesoi nGun ++mm ide

** flat5roll alloy steel nesoi un ++mm ide** !ars P rods alloy steel nesoi- hot5rolled irreg coils

**: alloy steel nesoi !ars- angles etc- hol dr st !ars etc

**/ ire of alloy steel nesoi

, %T6C$=S OF 6%O. O% ST==$

,+& sheet piling- elded angles etc of iron or steel

,+* rail ay etc trac1 construction material- iron P steel


48/77

,+, tu!es- pipes and hollo profiles of cast iron

,+ tu!es- pipes etc- seamless- iron nesoi P steel

,+8 tu!es P pipes nesoi- e3t dia o" + 5 mm- iron P steel

,+ tu!es- pipes P hollo profiles nesoi- iron P steel

,+ tu!e or pipe fittings- of iron or steel

,+: structures nesoi P parts thereof- of iron or steel

,+/ tan1s etc- o"er ,++ liter capacity- iron or steel

,&+ tan1s etc- nGo" ,++ liter capacity- iron or steel

,&& containers for compressed or li


49/77

+, refined copper P alloys (no mast alloy'- un rought

+ copper aste and scrap

+8 master alloys of copper

+ copper po ders and fla1es

+ copper !ars- rods and profiles

+: copper ire

+/ copper plates- sheets P strip- o"er +2&8mm thic1

&+ copper foil (!ac1ed or not' nGo" 2&8mm th (e3 !ac1'

&& copper tu!es and pipes

&* copper tu!e or pipe fittings

&, stranded ire- ca!les etc of copper- not elec ins

& cloth- grill P net of copper ire- e3pand copper metal

&8 nails- tac1s etc of copper etc- scre s etc- copper

& copper springs

& coo1ing P heating ap domestic n5elctrc a pts thf copper &: household art P parts- copper- pot scourers etc- copper

&/ articles of copper nesoi

8 .6C)=$ P A%T6C$=S TH=%=OF

8+& nic1el mattes- nic1el o3ide sinters- other int prod

8+* nic1el- un rought8+, nic1el aste and scrap

8+ nic1el po ders and fla1es

8+8 nic1el !ars- rods- profiles and ire

8+ nic1el plates- sheets- strip and foil

8+ nic1el tu!es- pipes and tu!e or pipe fittings

8+: articles of nic1el- nesoi


50/77

A$EM6.EM P A%T6C$=S TH=%=OF

+& aluminum- un rought

+* aluminum aste and scrap

+, aluminum po ders and fla1es

+ aluminum !ars- rods and profiles

+8 aluminum ire

+ aluminum plates- sheets P strip o"er *mm thic1

+ aluminum foil (!ac1 or not' nGo" *mm th (e3 !ac1'

+: aluminum tu!es and pipes

+/ aluminum tu!e or pipe fittings

&+ aluminum structures nesoi (no prefa!' P parts of

&& tan1s etc- o"er ,++ liter capacity- aluminum

&* aluminum cas1s- cans etc nGo" ,++ liter capacity

&, aluminum containers for compressed or li


51/77

/+* zinc aste and scrap

/+, zinc dust- po ders and fla1es

/+ zinc !ars- rods- profiles and ire

/+8 zinc plates- sheet- strip and foil

/+ zinc tu!es- pipes and tu!e or pipe fittings

/+ articles of zinc nesoi

:+ T6. P A%T6C$=S TH=%=OF

:++& tin- un rought

:++* tin aste and scrap

:++, tin !ars- rods- profiles and ire

:++ tin plates- sheet and strip o"er +2*mm thic1

:++8 tin foil (!ac1ed or not'- nGo" 2*mm- tin po P fla1

:++ tin tu!es and pipes including pipe P tu!e fittings

:++ articles of tin- nesoi

:& >AS= M=TA$S .=SO6- C=%M=TS- A%T6C$=S =TC2

:&+& tungsten ( olfram' P articles- incl aste P scrap

:&+* moly!denum P articles thereof- incl aste P scrap

:&+, tantalum P articles thereof- includ aste P scrap

:&+ magnesium P articles thereof- incl aste P scrap:&+8 co!alt mattes etc- co!alt P art- inc aste P scrap

:&+ !ismuth P articles- incld aste and scrap

:&+ cadmium P articles thereof- includ aste P scrap

:&+: titanium P articles thereof- includ aste P scrap

:&+/ zirconium P articles thereof- includ aste P scrap

:&&+ antimony and articles thereof incl aste and scrap

:&&& manganese and articles thereof- inc aste and scrap


52/77

:&&* !eryllium- chromium- germ- "anad- gallium- hafnm- etc

:&&, cermets and articles thereof- inc aste and scrap

:* TOO$S- S?OO.S P FO%)S OF >AS= M=TA$

:*+& handtools P tools used in agricult etc- ! met pts

:*+* handsa s P metal pts- sa !lades- !ase mtl sa parts

:*+, files- rasps- pliers- metalcut shears etc- ! mt pt

:*+ hand operated spanners P renches etc- ! met parts

:*+8 handtools nesoi- !lo torches etc- an"ils etc

:*+ tools of * om of hdg :*+*5:*+8- sets for retail sale

:*+ interchange tools for hand5 or machine5tools- !mpt

:*+: 1ni"es P !lades for machines P appliances- ! mt pt

:*+/ plates- stic1s- tips etc f tools unmntd sntrd cr!dsGcrmts

:*&+ hand5op mech appl &+1g or less- foodGdr1 prpGconGsr" pt

:*&& 1ni"es ith !lades P !lades for 1ni"es nesoi- !mpt:*&* razors P razor !lades (incl !lade !lan1s'- ! mt pt

:*&, scissors- tailors P smlr shears- !lds a oth !s mtl pas

:*& articles of cutlery nesoi- manicure sets etc- !mpt

:*&8 ta!le are etc of !ase metal- P !ase metal parts

:, M6SC=$$A.=OES A%T6C$=S OF >AS= M=TA$:,+& padloc1s- loc1s P 1eys P parts- of !ase metal

:,+* hard are- fi3tures- castors etc P parts- !ase metal

:,+, safes- cash or deed !o3es etc P parts- !ase metal

:,+ office and des1 e


53/77

:,+: clasps- !uc1les- hoo1s etc- !eads P spangles- ! metal

:,+/ stoppers- caps P lids- seals etc P pas- !ase metal

:,&+ sign P name plates P sm!ls et !m e3cpt of hdg / +8

:,&& ire- rods etc for soldering etc P met spray- !mpt

: .EC$=A% %=ACTO%S- >O6$=%S- MACH6.=%B P M=CHA.6CA$ A??$6A.C=S-COM?ET=%S

: +& nuclear reactors- fuel elem (n5l' mach isotope sep

: +* steam etc generating !oilers nesoi- sup !oilers

: +, central heat !oilers nesoi- and parts

: + au3iliary plant used ith !oilers- condensers- pts

: +8 producer gas- acetylene gas etc generators P parts

: + steam tur!ines P other "apor tur!ines- parts

: + spar15ignition recip or rotary int com! piston engine

: +: compression5ignition internal com! piston engines

: +/ parts for engines of heading : + or : +:

: &+ hydraulic tur!ines- ater heels P regulators- pts

: && tur!o4ets- tur!opropellers P other gas tur!ines- pts

: &* engines and motors nesoi- and parts thereof

: &, pumps for li


54/77

: ** machines- dish ash- clean etc cont P fill- pa1 etc

: *, eighing machines P eighing machine eights- pts

: * mech appl to disperse li< etc- sand etc !last mach

: *8 pulley tac1le P hoists (e3c s1ip'- inch etc- 4a1s

: * derric1s- cranes- mo!ile lifting frames etc

: * for15lift truc1s- other or1s truc1s ith lifts etc2

: *: lifting- handling- loading P unload machines nesoi

: */ self5propelled !ulldozers- graders- scrapers etc

: ,+ mach nesoi- mo"ing- grad etc- pile5dr- sno plo etc

: ,& parts for machinery of headings : *8 to : ,+

: ,* agricult etc mach for soil etc- la n rollers- pts

: ,, har"est etc machines- cleaning eggs etc nesoi- pts

: , mil1ing machines P dairy machinery P parts

: ,8 presses etc for ine- cider- fruit 4uice etc- pts

: , agri etc P poultry etc e


55/77

: 8& machinery (not laundry' for cleaning- drying etc

: 8* se ing machines (not !oo15se '- co"er etc- needles

: 8, machinery for or1 leather etc P foot ear etc- pts

: 8 con"erters- ladles- ingot molds P casting mach- pt

: 88 metal5rolling mills and rolls therefor- parts

: 8 machine tools for material remo"al !y laser etc

: 8 machining centers- unit const mach etc or1 metal

: 8: lathes for remo"ing metal

: 8/ machine tools for drilling- !oring- milling etc

: + machine tools for honing or finishing metal etc

: & machine tools for shaping- slotting- gear cut etc

: * machine tools for forging- !ending- stamping etc

: , machine tools for or1ing metal- nesoi

: machine tools for or1ing stone- etc P glass

: 8 machine tools for or1ing ood- cor1- !one etc: parts etc for machine tools of head : 8 to : 8

: tools for or1ing in the hand- pneumatic etc- pts

: : machines- solder etc- gas surf temper machines- pt

: / type riters P ord processing machines

: + calculating P account machines- cash registers etc

: & automatic data process machines- magn reader- etc2 computer hard are: * office machines nesoi (hectogpaph- addressing etc'

: , parts etc for type riters P other office machines computer accessories

: machinery for sorting screening etc minerals- pts

: 8 machines for assem!ling elec tu!es etc P glass mfr- pt

: automatic goods5"ending machines- parts

: machinery for or1ing ru!!er P plastic etc nesoi- pt

: : machinery for to!acco preparation nesoi- parts


56/77

: / machines etc ha"ing indi"idual functions nesoi- pt

: :+ molding !o3es for metal foundry- mold !ases etc

: :& taps- coc1s- "al"es etc for pipes- tan1s etc- pts

: :* !all or roller !earings and parts

: :, transmission shafts- !earings- gears etc- parts

: : gas1ets P similar 4oints of metal sheeting

: :8 machinery pts2 no elect connectors etc nesoi

:8 =$=CT%6CA$ MACH6.=%B P = E6?2 P ?A%TS- T=$=COMME.6CAT6O.S = E6?2-SOE.D %=CO%D=%S- T=$=06S6O. %=CO%D=%S

:8+& electric motors and generators (no sets'

:8+* electric generating sets and rotary con"erters

:8+, parts of electric motors- generators P sets

:8+ electric transform- static con"erters P induct- pt

:8+8 electromagnets- permanent magnets etc P parts

:8+ primary cells P !atteries- parts

:8+ electric storage !atteries- incl separators- parts

:8+: electromechanical tools- or1ing in hand- parts

:8+/ electromech domestic appliances- parts

:8&+ electric sha"ers P hair clippers- parts

:8&& electric ignition etc e


57/77

:8&/ turnta!les- record P cassette players etc2

:8*+ magnetic tape P other sound recorders

:8*& "ideo recording or reproducing apparatus

:8** parts P access of record play- mag tape record etc

:8*, prepared unrecorded media (no film' for sound etc2

:8* records- tapes P other recorded sound media etc computer soft are

:8*8 trans apparatus for radiotelephony etc- t" cameras cordless telephones

:8* radar apparatus- radio na"ig aid P remote cont app

:8* reception apparatus for radiotelephony etc

:8*: tele"ision recei"ers (incl monitors P pro4 recei"ers'

:8*/ parts for tele"ision- radio and radar apparatus

:8,+ electric signal- safety or traffic control e


58/77


59/77

: & parts P access for cycles P in"alid carriages

: &8 !a!y carriages (inc strollers' and parts thereof

: & trailers etc- other "ehicles- not mech propelled- pt

:: A6%C%AFT- S?AC=C%AFT- P ?A%TS TH=%=OF

::+& !alloons P dirigi!les- gliders etc

::+* aircraft- po ered- spacecraft P launch "ehicles

::+, parts of !alloons etc- aircraft- spacecraft etc

::+ parachutes (including dirigi!le parachutes' rotoch

::+8 aircraft launch gear- dec15arrest- grd flying trainers- pt

:/ SH6?S- >OATS- P F$OAT6.# ST%ECTE%=S

:/+& "essels for the transport of persons or goods

:/+* fishing "essels- factory ships P ships- "essels- nesoi

:/+, yachts P other "essels for pleas etc- ro !oat etc

:/+ tugs and pusher craft

:/+8 light5"essels- fire5floats etc- fl doc1s P platforms

:/+ "essels nesoi incl arshipGlife!oat e3 ro !oats

:/+ floating structures nesoi- rafts- tan1s- !uoys etc

:/+: "essels and floating structures for scrapping

/+ O?T6CA$- ?HOTO#%A?H6C- C6.=MATO#%A?H6C- M=ASE%6.#- CH=C)6.#-?%=C6S6O.- M=D6CA$ O% SE%#6CA$ 6.ST%EM=.TS P ACC=SSO%6=S

/++& optical fi!ers P !und etc- pol sheets- unmoun opt elem

/++* optical elements- mounted- parts P accessories

/++, frames P mountings for spectacles- goggles etc-

/++ spectacles- goggles etc- correct- protect etc

/++8 optical telescopes P mount- astro inst P mount- pt

/++ photographic still cameras- flash apparatus etc


60/77

/++ cinematographic cameras P pro4ectors- parts etc

/++: image pro4ectors- still- enlargers etc- still- pts

/++/ photocopy apparatus P thermocopy apparatus- pts

/+&+ apparatus etc for photo la!s etc nesoi- parts etc

/+&& compound optical microscopes- parts P accessories

/+&* microscopes- e3cept optical- diffract appar- parts

/+&, li


61/77


62/77

/,+* re"ol"ers P pistols- designed to fire li"e ammo

/,+, sport shotguns P rifles etc- "ery pistols etc

/,+ arms nesoi- other than side arms and similar arms

/,+8 parts P accessories of arms of head /,+& to /,+

/,+ !om!s- grenades etc- cartridges etc and parts

/,+ s ords- cutlasses- !ayonets- P siml arms P parts

/ FE%.6TE%=- >=DD6.#- CESH6O.S- $AM?S P $6#HT6.# F6TT6.#S .=SO6-6$$EM6.AT=D S6#.S- .AM=?$AT=S P TH= $6)=- ?%=FA>%6CAT=D >E6$D6.#S

/ +& seats (e3cept !ar!er- dental- etc'- and parts

/ +* medical- surgical- dental or "eterinary furn etc

/ +, furniture nesoi and parts thereof

/ + mattress supports- articles of !edding etc

/ +8 lamps P lighting fittings P parts etc nesoi

/ + prefa!ricated !uildings

/8 TOBS- #AM=S P S?O%TS = E6?- ?A%TS P ACC=S2

/8+& heel toys ridden !y child- doll stroll- pts P access

/8+* dolls- representing only human !eings- P parts etc

/8+, toys nesoi- scale models etc- puzzles- parts etc

/8+ articles for arcade- ta!le or parlor games- parts

/8+8 festi"e- carni"al or other entertainment art- pts

/8+ articles P e


63/77

/ +* "eg molded resin etc car"ing material- nesoi

/ +, !rooms- !rushes- mops- feather dusters etc

/ + hand sie"es and hand riddles

/ +8 tra"el sets for personal toilet-etc

/ + !uttons- press studs etc- !utton mold P !lan1s etc

/ + slide fasteners and parts thereof

/ +: pens (!all point- soft tip etc'- mech pencils etc- pt

/ +/ pencils (lead encased'- crayons- leads- chal1s etc

/ &+ slates P !oards- ith riting or dra ing surfaces

/ && date sealing or num!ering stamps- etc for hand oper

/ &* type riter etc ri!!ons- in1ed or prep- in1 pads

/ &, cigarette lighters P other lighters- parts nesoi

/ & smo1ing pipes P !o ls- cigar etc holders- P parts

/ &8 com!s- hair5slides etc- hairpins- curling pins etc

/ & scent P similar sprayers etc- po der puffs P pads

/ & "acuum flas1s P "essels cases- pts e3 glass inner

/ &: tailorsL dummies P other manne


64/77

/:+* crop planting- culti"ating and protecting

/:+, crop har"esting- primarily !y machine

/:+ crop preparation ser" for mar1et e3cept cotton ginning

/:+8 cotton ginning

/:+ "eterinary ser"ices for li"estoc1

/:+ "eterinary ser"ices for animal specialties

/:+: li"estoc1 ser"ices- e3cept "eterinary

/:+/ animal ser"ices- e3cept "eterinary

/:&+ farm la!or contractors and cre leaders

/:&& farm management ser"ices

/:&* landscape counseling and planning

/:&, general contractor

/:& industrial !uildings and arehouse

/:&8 high ay and street construction

/:& !ridge- tunnel- and ele"ated high ay

/:& ater- se er- pipeline- and communications construction

/:&: hea"y construction

/:&/ plum!ing- heating and air conditioning

/:*+ electrical or1

/:*& masonry- stone setting- tile setting P plastering

/:** plastering- dry all- and insulation or1

/:*, tile- mar!le- and mosaic or1 /:* carpentry

/:*8 roof- siding- and sheet metal or1

/:* concrete or1

/:* ater ell drilling

/:*: glass and glazing or1

/:*/ e3ca"ation or1

/:,+ rec1ing and demolition or1


65/77

/:,& special trade contractors

/:,* local truc1ing- ithout storage

/:,, truc1ing- e3cept local

/:, local truc1ing ith storage

/:,8 courier ser"ices- e3cept !y air

/:, farm product arehousing and storage

/:, refrigerated arehousing and storage

/:,: general arehousing and storage

/:,/ special arehousing and storage

/: + truc1ing terminal facilities

/: & deep sea foreign freight transportation of freight

/: * deep sea domestic freight transportation of freight

/: , deep sea passenger transportation

/: ferries

/: 8 marine cargo handling/: to ing and tug!oat ser"ice

/: air transportation- scheduled

/: : air courier ser"ices

/: / air transportation- nonscheduled

/:8+ tra"el agencies

/:8& tour operators/:8* freight transportation arrangement- .0OCC- customs !ro1erage

/:8, rental of railroad carsGrail transport

/:8 pac1ing P crating

/:88 inspecting and fi3ed facilities

/:8 electric ser"ices

/:8 natural gas transmission

/:8: natural gas distri!ution


66/77

/:8/ gas production andGor distri!ution

/: + ater supply

/: & se erage systems

/: * refuse systems

/: , sanitary ser"ices

/: steam and air5conditioning supply

/: 8 irrigation systems

/: engineering ser"ices

/: architectural ser"ices

/: : sur"eying ser"ices

/: / accounting- auditing- and !oo11eeping

/: + commercial physical research

/: & commercial nonphysical research

/: * noncommercial research organizations

/: , testing la!oratories/: management ser"ices

/: 8 management consulting ser"ices

/: pu!lic relations ser"ices

/: facilities support ser"ices

/: : !usiness de"elopmentGconsulting- nesoi

/: / air- ater P solid aste management ser"ices/::+ land P ildlife conser"ation

/::& recycling

/::* energy sa"ing e


67/77

A.D M6SC %=?A6%S >ES6.=SS S=%06C=S

//+& ad"ertising

//+* outdoor ad"ertising ser"ices

//+, radio- t"- pu!lisher representati"es

//+ ad4ustment P collections ser"ices

//+8 credit reporting ser"ices

//+ direct mail ad"ertising ser"ices

//+ photocopying P duplicating ser"ices

//+: commercial photocopy

//+/ commercial art and graphic design

//&+ !uilding maintenance ser"ices

//&& medical e


68/77

//*/ offices and clinics of dentists

//,+ s1illed nursing care facilities

//,& medical la!oratories

//,* dental la!oratories

//,, home health care ser"ices

//, 1idney dialysis centers

//,8 special outpatient clinics

//, commercial !an1sGfinancing

//, foreign trade P international !an1s

//,: insurance agents- !ro1ers- P ser"ice

//,/ legal ser"ices

// + real estateGagents and managers

// & su!di"iders and de"elopers

// * hotels and motels

// , rooming and !oarding houses// sporting and recreational camps

// 8 radio P tele"ision repair

// H0ACGrefrigeration ser"ice and repair

// electrical repair- nec

// : atch- cloc1 P 4e elry repair

// / elding repair //8+ automoti"e maintenance P repair ser"ice

//8& !usiness translation ser"ices

//8* technical ritingGediting

//8, training

//8 educationGteaching

//88 safety P security consulting

//8 des1top- graphics and typesetting ser"ices


69/77

//8 "ideo narration

//8: assem!ly and distri!ution ser"ices of gen commodities

//8/ appraisal ser"ices for machinery and e


70/77

///* radio production

///, music production

/// recording studio

///8 animation

/// mi3ed media

/// commercials5T0Gradio

///: pu!lishing

HS No enc'at$re -.45 Edition6 A end ents e%%ective %ro 4 7an$ar,-.45

HS .omenclature *+& =dition

The WCO has pu!lished the accepted amendments to the Harmonized System (HS' .omenclature that ill enter into force on & anuary *+& 2 6t includes *,, sets of amendments- di"ided as follo s agricultural sector :89 chemical sector 89 ood sector &,9 te3tile sector &89 !ase metal sector 9 machinery sector *89 transport sector &:9 other

sectors * 2=n"ironmental and social issues of glo!al concern are the ma4or feature of the HS *+&amendments2 The ma4ority of these changes to the HS ha"e !een !roached !y the FAO(Food and Agriculture Organization of the Enited .ations'2

Due to the importance of the HS in the collection of trade statistics- the HS *+&amendments for fish and fishery products are to further enhance the co"erage of speciesand product forms hich need to !e monitored for food security purposes and for !etter management of resources2 The split !y more detailed product forms for crustaceans-molluscs and other in"erte!rates is moti"ated !y the importance of trade and

consumption of these species in the "arious product forms2 The su!di"isions ena!le a !etter correspondence !et een the HS and the Enited .ations Central ?roductClassification (C?C'2 The amendment for cuttlefishes and s


71/77

su!headings for the monitoring and control of certain products of !am!oo and rattan-ream!oo and %attan (6.>A%'2

.early one5half of the orldLs population li"es at ris1 of malaria2 The HS *+&amendment aims at detailed information for se"eral categories of products that are used

as antimalarial commodities2The HS *+& =dition also introduces ne su!headings for specific chemicals controlledunder the Chemical Weapons Con"ention (CWC'- for certain hazardous chemicalscontrolled under the %otterdam Con"ention and for certain persistent organic pollutants(?O?s' controlled under the Stoc1holm Con"ention2 Furthermore- at the reoard (6.C>'- ne su!headings ha"e !een introducedfor the monitoring and control of pharmaceutical preparations containing ephedrine-

pseudoephedrine or nor ephedrine- and for alpha- phenylacetoacetonitrile (A?AA.'- a pre5precursor for drugs2

Other amendments resulted from changes in international trade patterns2 Headings /2+(unglazed ceramic products' and /2+: (glazed ceramic products' ere merged to ta1eaccount of the fact that the main su!headings ithin these headings concern products

hich are essentially no longer manufactured- and the industry and trade no longer ma1ea distinction !et een unglazed and glazed ceramic products- hilst ne products ith a"ery high trade "olume are classified under su!headings /+ 2/+ and /+:2/+ (7Other7'2

Furthermore- for purposes of adapting the HS to current trade practices- certainimportant products ill !e separately identified in either e3isting or ne su!headings2

Ad"ances in technology are also reflected in the amendments9 inter alia- the size criteria

for ne sprint- light5emitting diode ($=D' lamps- multi5component integrated circuits(MCOs'- and hy!rid- plug5in hy!rid and all5electric "ehicles2

Finally- the amendments include clarification of te3ts to ensure uniform application of the nomenclature- for e3ample- the regrouping of monopods- !ipods- tripods and similar articles in a ne heading- namely / 2*+2

The recommendation to amend the name 76m!uia7 in the te3t of su!heading + 2** illnot ta1e effect on & anuary *+& due to an o!4ection ha"ing !een lodged !y one of theContracting ?arties to the HS Con"ention2 6t has !ecome clear that the pilot name76m!uia7 is correct2

T!e I &'e entation &eriod

While anuary *+& may seem far off- the WCO Secretariat is or1ing on thede"elopment of re


72/77

TRADE FACILITATION AGREEMENT 8 2TFA3

Message from Secretary General

The WCO elcomes the World Trade Organization (WTO' Trade FacilitationAgreement (TFA' adapted at the WTO’s .inth Ministerial Conference in >ali- 6ndonesiafrom , to Decem!er *+&,2 6t constitutes an important milestone for the WTO and glo!altrade2

The potential of the TFA in the >ali ?ac1age is significant2 6n accordance ith someanalysis- the measures ill !oost prosperity !y reducing administrati"e !urden andtransaction costs- and are e3pected to sa"e de"eloping countries around ESU,*8 !illion ayear and accelerate their integration into the glo!al "alue chains2 According to O=CD-De"eloped countries also stand to gain ith a &+ percent cut in their trade costs and easier trade flo s for their operators2 The potential ne gains from trade facilitation areconsidera!le- especially for countries that ha"e yet to apply its principles2

%eform re


73/77

(TO Agree ent on Trade Faci'itation

WTO mem!ers reached consensus on the Trade Facilitation Agreement (TFA' at the >aliMinisterial Conference in Decem!er *+&,2

The TFA contains t el"e articles regarding Trade Facilitation and Customs Cooperation inSection 6- ten articles on special and differential treatment for de"eloping countries and least5de"eloped countries in Section 66 and t o articles on institutional arrangements and final

pro"isions in Section 6662 The TFA deals almost entirely ith Customs5related topics2

Section 6

Art2& ?u!lication and a"aila!ility of information

Art2* Consultation

Art2, Ad"ance ruling

Art2 AppealG%e"ie procedures

Art28 Other measures for transparency etc2

Art2 Fee and Charges

Art2 %elease and Clearance of goods

Art2: >order Agency Cooperation

Art2/ Mo"ement of goods intended for import

Art2&+ FormalitiesArt2&& Transit

Art2&* Customs cooperation

Section 66

Special and Differential Treatment for De"eloping Countries and $east5De"eloped Countries

Assistance for Capacity >uilding


74/77

6nformation to !e su!mitted to the TF Committee

Final pro"ision

Section 666

6nstitutional arrangements and final pro"isions

Committee on Trade Facilitation

.ational Committee on Trade Facilitation

Final pro"isions

Mercator Progra e

The Mercator pro4ection ena!led mariners to plot straight courses and ta1e correctcompass readings- thus supporting trade2 ust as the cartographer #erardus Mercator

pro"ided the tools hich !ecame fundamental to understanding the orld and hichultimately led to increased interconnecti"ity- so ill the World Customs Organization(WCO' Mercator ?rogramme increase glo!al interconnecti"ity- e3pand trade "olumesand enhance economic competiti"eness !y pro"iding tailor5made assistance for implementing trade facilitation measures2 The Mercator ?rogramme also supportsMem!ers’ preparation for implementing the World Trade Organization (WTO' TradeFacilitation Agreement (TFA'2

T!e #e, o9:ectives

&2 Harmonized implementation !ased on WCO’s glo!al standards

The Mercator ?rogramme is aimed at assisting go"ernments orld ide to implementtrade facilitation measures e3peditiously and in a harmonized manner !y using coreWCO instruments and tools such as the %e"ised )yoto Con"ention (%)C'2 TheMercator ?rogramme also ensures connecti"ity at !orders and along international tradesupply chains in order to pro"ide a consolidated platform for ad"ancing the smooth floof goods !eing traded around the orld2

*2 Tailor5made technical assistance and capacity !uilding

With a ealth of e3pertise and e3perience in glo!al Customs technical assistance andcapacity !uilding- including a net or1 of accredited e3perts at its disposal andcomprehensi"e donor engagement mechanisms- the Mercator ?rogramme pro"idestailor5made support for implementing trade facilitation measures2


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,2 =ffecti"e coordination among all sta1eholders

>ased on a long5standing history of cooperation ith the WTO- other internationalorganizations and the pri"ate sector- the Mercator ?rogramme pro"ides a consolidated

platform for coordinating needs and priorities of all sta1eholders2

(!at are t!e 9ene%its)

&2 >enefits for de"eloping and least de"eloped countries

De"eloping and least de"eloped countries ($DCs' may reenefits for donor institutions

The WCO has e3tensi"e e3perience in managing technical assistance and capacity !uilding pro4ects along results5!ased management principles2 The Mercator ?rogrammeensures tangi!le and e"idence5!ased solutions hich satisfy the interests of donor institutions2

,2 >enefits for all go"ernment agencies

Customs administrations and all other go"ernment agencies may learn a!out e3istingWCO tools and Mem!er practices and e3periences of "arious measures for tradefacilitation2 6t reduces the ris1 of a non5standardized approach hich may lead todi"ergent implementation practices2

2 >enefits for the pri"ate sector

The Mercator ?rogramme promotes trade facilitation measures of all Mem!ers-including de"eloping countries and $DCs- in a harmonized manner2 6t ill contri!ute to

predicta!le and modernized trade procedures and reduce trade costs and clearance timesat !orders2

D$a'8trac# a&&roac!

(&' Tailor5made trac1

The Mercator ?rogramme matches needs of recipient Mem!ers and interested donor institutions2 Ta1ing into consideration the results of WCO- WTO andGor other organizations’ needs assessments- as ell as the results from self5assessments and Time%elease Studies (T%S'- de"eloping countries and $DCs may su!mit their reuilding Directorate ( capacity2!uildingV coomd2org 'at any time2 The WCO %egional Capacity >uilding Offices (%OC>s' may assist

mailto:[email protected]:[email protected]


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Mem!ers in this respect2 6nterested de"elopment partners and donor institutions maycontact the WCO Office of =3ternal %elations ( e3ternal2relationsV coomd2org ' ithregard to further cooperation- including financial support for technical assistance andcapacity !uilding pro4ects2

The WCO ill de"elop the tailor5made technical assistance pro4ects together ith donor institutions and recipient Mem!ers2 The WCO ill identify appropriate Customs5accredited e3perts from its Customs net or12 The WCO ensures results5!asedmanagement support acti"ities in the area of T%S and ?erformance Measurement as partof the monitoring2

(*' O"erall trac1

The Mercator ?rogramme encompasses all rele"ant WCO instruments and tools insupport of trade facilitation- such as the %)C- SAF= Frame or1 of Standards- Time%elease Study and WCO Data Model2 Further tools li1e the Customs and >usiness?artnership #uidance and the ne Transit Hand!oo1 ill !e released soon2 6t also

pro"ides Mem!er trade facilitation practices and e3periences2

All sta1eholders- including the pri"ate sector- may access the TFA 6mplementation#uidance- an online We! resource ( http GG 2 coomd2orgGenGtopicsG co5implementing5the5 to5atfGatf2asp3'2 Customs administrations are encouraged to sharetheir e3periences ith the WCO2

T!e TFA (or#ing Gro$&

The WCO Wor1ing #roup on the Trade Facilitation Agreement (TFAW#' ill ser"e asthe Mercator ?rogramme’s support and monitoring "ehicle2 The TFAW# pro"ides a lin1

ith rele"ant WTO Committees2 6t is also the platform for sharing e3periences regardingthe implementation of trade facilitation measures among the & / WCO Mem!ers- andfor ena!ling Mem!ers to coordinate ith the donor community and engage ith other international organizations and !odies- as ell as ith the pri"ate sector2

I &'e entation G$idance

The World Customs Organization (WCO'- an intergo"ernmental organization speciallymentioned in the >ali Ministerial Declarations- is highlighting its role in the implementationand administration of the WTO Agreement on Trade Facilitation (TFA'2 The WCO- the centreof e3cellence on Customs matters orld ide- is committed to the efficient implementationof the TFA2

Ca&acit, "$i'ding

En!ancing connectivit, and integration 9et0een Ara9 co$ntries

mailto:[email protected]://www.wcoomd.org/en/topics/wco-implementing-the-wto-atf/atf.aspxhttp://www.wcoomd.org/en/topics/wco-implementing-the-wto-atf/atf.aspxmailto:[email protected]://www.wcoomd.org/en/topics/wco-implementing-the-wto-atf/atf.aspxhttp://www.wcoomd.org/en/topics/wco-implementing-the-wto-atf/atf.aspx


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A regional Wor1shop on the technical model of cross !order operations for !etter connecti"ity among Ara! countries as held in Amman- ordan during the period * 5*

anuary *+&8 ith the participation of the E.D?- the WCO- the Ara! $eague- the 6slamicDe"elopment >an1 and representati"es from Tur1ey- ordan- Saudi Ara!ia- =gypt and Sudan

to discuss the ay to impro"e the performance of cross5!order operations in the four countries2

The or1shop aimed to enhance connecti"ity and integration !et een Ara! countries throughimpro"ements in their infrastructure and simplification of administrati"e and customs

procedures2 ?articipants discussed the need to pro"ide support to policy ma1ers to strengthentheir capa!ilities in the area of simplification of cross !order procedures and the reduction of their duration2 They also emphasized the need to promote the e3change of good practices inthe field of logistics and supply chains as ell as the cooperation !et een the pri"ate sector and g

WCO Report

Documents

Transcript of WCO Report