Seksyen 1
(1)
Perintah ini bolehlah dinamakan
Perintah
Duti
Kastam
(Barang-Barang di bawah Perjanjian Perkongsian Ekonomi Komprehensif antara
Kerajaan Negara-Negara Anggota ASEAN dan Jepun) (Pindaan) 2023.
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Perintah Duti Kastam (Barang-Barang di Bawah Perjanjian Perkongsian Ekonomi Komprehensif Antara Kerajaan Negara-Negara Anggota ASEAN dan Je... is Malaysia P.U. (A), cited as P.U. (A) 52 2023, currently marked in force and first recorded in 2023.
WARTA KERAJAAN PERSEKUTUAN
FEDERAL GOVERNMENT
GAZETTE
PERINTAH DUTI KASTAM (BARANG-BARANG
DI BAWAH PERJANJIAN PERKONGSIAN EKONOMI
KOMPREHENSIF ANTARA KERAJAAN NEGARA-NEGARA
ANGGOTA ASEAN DAN JEPUN) (PINDAAN) 2023
CUSTOMS DUTIES (GOODS UNDER THE AGREEMENT
ON COMPREHENSIVE ECONOMIC PARTNERSHIP AMONG
THE GOVERNMENT OF THE MEMBER STATES
OF THE ASEAN AND JAPAN) (AMENDMENT) ORDER 2023
DISIARKAN OLEH/
JABATAN PEGUAM NEGARA/
ATTORNEY GENERAL’S CHAMBERS
2
AKTA KASTAM 1967
PERINTAH DUTI KASTAM (BARANG-BARANG DI BAWAH
PERJANJIAN PERKONGSIAN EKONOMI KOMPREHENSIF ANTARA
KERAJAAN NEGARA-NEGARA ANGGOTA ASEAN DAN JEPUN) (PINDAAN) 2023
Opening note
Perintah ini bolehlah dinamakan
Perintah
Duti
Kastam
(Barang-Barang di bawah Perjanjian Perkongsian Ekonomi Komprehensif antara
Kerajaan Negara-Negara Anggota ASEAN dan Jepun) (Pindaan) 2023.
Perintah Duti Kastam (Barang-Barang di bawah Perjanjian Perkongsian Ekonomi
Komprehensif antara Kerajaan Negara-Negara Anggota ASEAN dan Jepun) 2020
[P.U. (A) 191/2020] dipinda dalam Jadual Pertama dengan menggantikan Appendix “B”
dengan Appendix “B” yang berikut:
3
CUSTOMS ACT 1967
CUSTOMS DUTIES (GOODS UNDER THE AGREEMENT ON COMPREHENSIVE
ECONOMIC PARTNERSHIP AMONG THE GOVERNMENT OF THE MEMBER
STATES OF THE ASEAN AND JAPAN) (AMENDMENT) ORDER 2023
Opening note
This order may be cited as the Customs Duties (Goods under the Agreement on Comprehensive Economic Partnership among the Government of the Member States of the ASEAN and Japan) (Amendment) Order 2023.
This Order comes into operation on 1 March 2023.
Amendment of First Schedule 2.
The Customs Duties (Goods under the Agreement on Comprehensive Economic
Partnership among the Government of the Member States of the ASEAN and Japan)
Order 2020 [P.U. (A) 191/2020] is amended in the First Schedule by substituting for the Appendix “B” the following Appendix “B”:
4
“Appendix “B”
PRODUCT SPECIFIC RULES
For the purposes of the product specific rules set out in this Annex, the term:
“RVC 40%” means that the good has a regional value content, calculated using the formula set out in Article 27 of the Agreement, of not less than forty (40) per cent, and the final process of production has been performed in a Party;
Note: For the purposes of this Annex, subparagraph 2(a) of Article 27
of the Agreement shall apply.
“CC” denotes a change to the chapter, heading or subheading from any other chapter. This means that all non-originating materials used in the production of the good have undergone a change in tariff classification at the 2-digit level (i.e. a change in chapter) of HS Code;
“CTH” denotes a change to the chapter, heading or subheading from any other heading. This means that all non-originating materials used in the production of the good have undergone a change in tariff classification at the 4-digit level (i.e. a change in heading) of HS Code;
“CTSH” denotes a change to the chapter, heading or subheading from any other subheading. This means that all non-originating materials used in the production of the good have undergone a change in tariff classification at the 6-digit level (i.e. a change in subheading) of HS Code; and
“WO” means that the good is wholly obtained or produced entirely in a Party as defined in Article 25 of the Agreement.
This Annex is based on the Harmonized System as amended on 1 January 2017.
5 3.
For the purposes of subparagraph 1(b) of Article 28 of the Agreement, the following shall apply:
in the case of a good classified under subheadings 1803.10, 1803.20 and 1805.00 of the HS Code, the total value of non-originating materials used in its production that have not undergone the required CTC does not exceed ten (10) per cent of the FOB; and
in the case of a good classified under subheading 2103.90 of the HS Code, the total value of non-originating materials used in its production that have not undergone the required CTC does not exceed seven (7) per cent of the FOB.
Description of goods
Product specific rules
Chapter
Heading
Subheading
Section I Live animals; animal products 01
Live animals
02
Meat and edible meat offal
CC except from chapter 1 03
Fish and crustaceans, molluscs and other aquatic invertebrates
04
Dairy produce; birds' eggs; natural honey;
edible products of animal origin, not elsewhere specified or included
05
Products of animal origin, not elsewhere specified or included
Section II Vegetable products 06
Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage
07
Edible vegetables and certain roots and tubers
08
Edible fruit and nuts; peel of citrus fruit or melons
09
Coffee, tea, mate and spices
01
Coffee, whether or not roasted or decaffeinated;
coffee husks and skins; coffee substitutes containing coffee in any proportion
- Coffee, not roasted:
11
-- Not decaffeinated
12
-- Decaffeinated
- Coffee roasted:
21
-- Not decaffeinated
22
-- Decaffeinated
6
Description of goods
Product specific rules
Chapter
Heading
Subheading
90
- Other
02
Tea, whether or not flavoured
03 0903.00
Mate
04
Pepper of the genus Piper; dried or crushed or ground fruits of the genus Capsicum or of the genus Pimenta
- Pepper:
11
-- Neither crushed nor ground
12
-- Crushed or ground
- Fruits of the genus Capsicum or of the genus
Pimenta:
21
-- Dried, neither crushed nor ground
22
-- Crushed or ground
05
Vanilla
06
Cinnamon and cinnamon-tree flowers
- Neither crushed nor ground:
11
-- Cinnamon (Cinnamomum zeylanicum Blume)
19
-- Other
20
- Crushed or ground
07
Cloves (whole fruit, cloves and stems)
08
Nutmeg, mace and cardamoms
09
Seeds of anise, badian, fennel, coriander, cumin or caraway; juniper berries
10
Ginger, saffron, turmeric (curcuma), thyme, bay leaves, curry and other spices
- Ginger:
11
-- Neither crushed nor ground
12
-- Crushed or ground
20
- Saffron
30
- Turmeric (curcuma)
- Other spices:
91
-- Mixtures referred to in Note 1(b) to this
Chapter
- For Curry: CTSH;
or
No required CTC, provided that the final process of production has been performed in a Party from non-originating materials of this subheading (other than curry)
- For others: CTSH
99
-- Other
10
Cereals
7
Description of goods
Product specific rules
Chapter
Heading
Subheading 11
Products of the milling industry; malt; starches;
inulin; wheat gluten
01 1101.00
Wheat or meslin flour
02
Cereal flours other than of wheat or meslin
03
Cereal groats, meal and pellets
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
05
Flour, meal, powder, flakes, granules and pellets of potatoes
CC except from chapter 7
06
Flour, meal and powder of the dried leguminous vegetables of heading 07.13, of sago or of roots or tubers of heading 07.14 or of the products of
10
- Of the dried leguminous vegetables of heading 07.13
20
- Of sago or of roots or tubers of heading 07.14
CC except from chapter 7
30
- Of the products of Chapter 8
CC except from chapter 8
07
Malt, whether or not roasted
08
Starches; inulin
09 1109.00
Wheat gluten, whether or not dried
12
Oil seeds and oleaginous fruits; miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodder
13
Lac; gums, resins and other vegetable saps and extracts
14
Vegetable plaiting materials;
vegetable products not elsewhere specified or included
Section III Animal or vegetable fats and oils and their cleavage products; prepared edible fats; animal or vegetable waxes 15
Animal or vegetable fats and oils and their cleavage products; prepared edible fats; animal or vegetable waxes
01
Pig fat (including lard) and poultry fat, other than that of heading 02.09 or 15.03
02
Fats of bovine animals, sheep or goats, other than those of heading 15.03
03 1503.00
Lard stearin, lard oil, oleostearin, oleo-oil and tallow oil, not emulsified or mixed or otherwise prepared
04
Fats and oils and their fractions, of fish or marine mammals, whether or not refined, but not chemically modified
05 1505.00
Wool grease and fatty substances derived therefrom (including lanolin)
8
Description of goods
Product specific rules
Chapter
Heading
Subheading
06 1506.00
Other animal fats and oils and their fractions, whether or not refined, but not chemically modified
07
Soya-bean oil and its fractions, whether or not refined, but not chemically modified
08
Ground-nut oil and its fractions, whether or not refined, but not chemically modified
10
- Crude oil
90
- Other
09
Olive oil and its fractions, whether or not refined, but not chemically modified
10
- Virgin
90
- Other
10 1510.00
Other oils and their fractions, obtained solely from olives, whether or not refined, but not chemically modified, including blends of these oils or fractions with oils or fractions of heading 15.09
11
Palm oil and its fractions, whether or not refined, but not chemically modified
12
Sunflower-seed, safflower or cotton-seed oil and fractions thereof, whether or not refined, but not chemically modified
- Sunflower-seed or safflower oil and fractions thereof:
11
-- Crude oil
19
-- Other
- Cotton-seed oil and its fractions:
21
-- Crude oil, whether or not gossypol has been removed
29
-- Other
13
Coconut (copra), palm kernel or babassu oil and fractions thereof, whether or not refined, but not chemically modified
14
Rape, colza or mustard oil and fractions thereof, whether or not refined, but not chemically modified
15
Other fixed vegetable fats and oils (including jojoba oil) and their fractions, whether or not refined, but not chemically modified
16
Animal or vegetable fats and oils and their fractions, partly or wholly hydrogenated, inter-esterified, re-esterified or elaidinised, whether or not refined, but not further prepared
17
Margarine; edible mixtures or preparations of animal or vegetable fats or oils or of fractions of different fats or oils of this Chapter, other than
9
Description of goods
Product specific rules
Chapter
Heading
Subheading edible fats or oils or their fractions of heading 15.16
18 1518.00
Animal or vegetable fats and oils and their fractions, boiled, oxidised, dehydrated, sulphurised, blown, polymerised by heat in vacuum or in inert gas or otherwise chemically modified, excluding those of heading 15.16;
inedible mixtures or preparations of animal or vegetable fats or oils or of fractions of different fats or oils of this Chapter, not elsewhere specified or included
20 1520.00
Glycerol, crude; glycerol waters and glycerol lyes
21
Vegetable waxes (other than triglycerides), beeswax, other insect waxes and spermaceti, whether or not refined or coloured
22 1522.00
Degras; residues resulting from the treatment of fatty substances or animal or vegetable waxes
Section IV Prepared foodstuffs; beverages, spirits and vinegar; tobacco and manufactured tobacco substitutes 16
Preparations of meat, of fish or of crustaceans, molluscs or other aquatic invertebrates
01 1601.00
Sausages and similar products, of meat, meat offal or blood; food preparations based on these products
CC except from chapter 1 or 2
02
Other prepared or preserved meat, meat offal or blood
10
- Homogenised preparations
CC except from chapter 1 or 2
20
- Of liver of any animal
- Of poultry of heading 01.05:
31
-- Of turkeys
CC except from chapter 1 or 2
32
-- Of fowls of the species Gallus domesticus
39
-- Other
- Of swine:
41
-- Hams and cuts thereof
CC except from chapter 1 or 2
42
-- Shoulders and cuts thereof
CC except from chapter 1 or 2
49
-- Other, including mixtures
CC except from chapter 1 or 2
50
- Of bovine animals
CC except from chapter 1 or 2
90
- Other, including preparations of blood of any animal
03 1603.00
Extracts and juices of meat, fish or crustaceans, molluscs or other aquatic invertebrates
10
Description of goods
Product specific rules
Chapter
Heading
Subheading
04
Prepared or preserved fish; caviar and caviar substitutes prepared from fish eggs.
- Fish, whole or in pieces, but not minced:
11
-- Salmon
CC except from chapter 3
12
-- Herrings
CC except from chapter 3
13
-- Sardines, sardinella and brisling or sprats
14
-- Tunas, skipjack and bonito (Sarda spp.)
CC except from chapter 3
15
-- Mackerel
CC except from chapter 3
16
-- Anchovies
CC except from chapter 3
17
-- Eels
CC except from chapter 3
18
-- Shark fins
CC except from chapter 3
19
-- Other
CC except from chapter 3
20
- Other prepared or preserved fish
CC except from chapter 3
- Caviar and caviar substitutes:
31
-- Caviar
32
-- Caviar substitutes
05
Crustaceans, molluscs and other aquatic invertebrates, prepared or preserved
10
- Crab
CC except from chapter 3
- Shrimps and prawns:
21
-- Not in airtight container
29
-- Other
30
- Lobster
CC except from chapter 3
40
- Other crustaceans
- Molluscs:
51
-- Oysters
CC except from chapter 3
52
-- Scallops, including queen scallops
CC except from chapter 3
53
-- Mussels
CC except from chapter 3
54
-- Cuttle fish and squid
CC except from chapter 3
55
-- Octopus
CC except from chapter 3
56
-- Clams, cockles and arkshells
CC except from
11
Description of goods
Product specific rules
Chapter
Heading
Subheading chapter 3
57
-- Abalone
CC except from chapter 3
58
-- Snails, other than sea snails
CC except from chapter 3
59
-- Other
CC except from chapter 3
- Other aquatic invertebrates:
61
-- Sea cucumbers
CC except from chapter 3
62
-- Sea urchins
CC except from chapter 3
63
-- Jellyfish
CC except from chapter 3
69
-- Other
CC except from chapter 3 17
Sugars and sugar confectionery
01
Cane or beet sugar and chemically pure sucrose, in solid form
CC except from chapter 12
02
Other sugars, including chemically pure lactose, maltose, glucose and fructose, in solid form;
sugar syrups not containing added flavouring or colouring matter; artificial honey, whether or not mixed with natural honey; caramel
- Lactose and lactose syrup:
11
-- Containing by weight 99% or more lactose, expressed as anhydrous lactose, calculated on the dry matter
CC except from chapter 4
19
-- Other
CC except from chapter 4
20
- Maple sugar and maple syrup
30
- Glucose and glucose syrup, not containing fructose or containing in the dry state less than 20% by weight of fructose
CC except from chapter 11 or 12
40
- Glucose and glucose syrup, containing in the dry state at least 20% but less than 50% by weight of fructose, excluding invert sugar
CC except from chapter 11 or 12
50
- Chemically pure fructose
CC except from chapter 11 or 12
60
- Other fructose and fructose syrup, containing in the dry state more than 50% by weight of fructose, excluding invert sugar
CC except from chapter 11 or 12
90
- Other, including invert sugar and other sugar and sugar syrup blends containing in the dry state 50% by weight of fructose
03
Molasses resulting from the extraction or refining of sugar
CC except from chapter 12
12
Description of goods
Product specific rules
Chapter
Heading
Subheading
04
Sugar confectionery (including white chocolate), not containing cocoa
10
- Chewing gum, whether or not sugar-coated
90
- Other
18
Cocoa and cocoa preparations
01 1801.00
Cocoa beans, whole or broken, raw or roasted
02 1802.00
Cocoa shells, husks, skins and other cocoa waste
03
Cocoa paste, whether or not defatted
04 1804.00
Cocoa butter, fat and oil
05 1805.00
Cocoa powder, not containing added sugar or other sweetening matter
06
Chocolate and other food preparations containing cocoa
19
Preparations of cereals, flour, starch or milk;
pastrycooks’ products
01
Malt extract; food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included;
food preparations of goods of headings 04.01 to 04.04, not containing cocoa or containing less than 5% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included
02
Pasta, whether or not cooked or stuffed (with meat or other substances) or otherwise prepared, such as spaghetti, macaroni, noodles, lasagna, gnocchi, ravioli, cannelloni; couscous, whether or not prepared
03 1903.00
Tapioca and substitutes therefor prepared from starch, in the form of flakes, grains, pearls, siftings or in similar forms
CC except from chapter 11
04
Prepared foods obtained by the swelling or roasting of cereals or cereal products (for example, corn flakes); cereals (other than maize
(corn)) in grain form or in the form of flakes or other worked grains (except flour, groats and meal), pre-cooked, or otherwise prepared, not elsewhere specified or included
05
Bread, pastry, cakes, biscuits and other bakers’
wares, whether or not containing cocoa;
communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products
10
- Crispbread
20
- Gingerbread and the like
- Sweet biscuits; waffles and wafers:
13
Description of goods
Product specific rules
Chapter
Heading
Subheading
31
-- Sweet biscuits
32
-- Waffles and wafers
40
- Rusks, toasted bread and similar toasted products
90
- Other
CC except from heading 11.05 20
Preparations of vegetables, fruit, nuts or other parts of plants
01
Vegetables, fruit, nuts and other edible parts of plants, prepared or preserved by vinegar or acetic acid
CC except from chapter 7 or 8
02
Tomatoes prepared or preserved otherwise than by vinegar or acetic acid
CC except from chapter 7
03
Mushrooms and truffles, prepared or preserved otherwise than by vinegar or acetic acid
CC except from chapter 7
04
Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, frozen, other than products of heading 20.06
CC except from chapter 7
05
Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, not frozen, other than products of heading 20.06
CC except from chapter 7
06 2006.00
Vegetables, fruit, nuts, fruit-peel and other parts of plants, preserved by sugar (drained, glace or crystallised)
CC except from chapter 7 or 8
07
Jams, fruit jellies, marmalades, fruit or nut pure e and fruit or nut pastes, obtained by cooking, whether or not containing added sugar or other sweetening matter
10
- Homogenised preparations
CC except from chapter 8
- Other:
91
-- Citrus fruit
CC except from chapter 8
99
-- Other
CC except from chapter 7 or 8
08
Fruit, nuts and other edible parts of plants, otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit, not elsewhere specified or included
- Nuts, ground-nuts and other seeds, whether or not mixed together:
11
-- Ground-nuts
CC except from chapter 12
19
-- Other, including mixtures
CC except from chapter 8
20
- Pineapples
CC except from chapter 8
14
Description of goods
Product specific rules
Chapter
Heading
Subheading
30
- Citrus fruit
CC except from chapter 8
40
- Pears
CC except from chapter 8
50
- Apricots
CC except from chapter 8
60
- Cherries
CC except from chapter 8
70
- Peaches, including nectarines
CC except from chapter 8
80
- Strawberries
CC except from chapter 8
- Other, including mixtures other than those of subheading 2008.19:
91
-- Palm hearts
CC except from chapter 8
93
--
Cranberries
(Vaccinium macrocarpon,
Vaccinium oxycoccos, Vaccinium vitis-idaea)
97
-- Mixtures
CC except from chapter 8
99
-- Other
CC except from ume of subheadings 0810.90
and 0812.90, or taro of subheading 0714.90
09
Fruit juices (including grape must) and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter
21
Miscellaneous edible preparations
01
Extracts, essences and concentrates, of coffee, tea or mate and preparations with a basis of these products or with a basis of coffee, tea or mate ; roasted chicory and other roasted coffee substitutes, and extracts, essences and concentrates thereof
- Extracts, essences and concentrates, of coffee, and preparations with a basis of these extracts, essences or concentrates or with a basis of coffee:
11
-- Extracts, essences and concentrates
12
-- Preparations with a basis of extracts, essences or concentrates or with a basis of coffee
20
- Extracts, essences and concentrates, of tea or mate , and preparations with a basis of these extracts, essences or concentrates or with a basis of tea or mate
30
- Roasted chicory and other roasted coffee
CC except from
15
Description of goods
Product specific rules
Chapter
Heading
Subheading substitutes, and extracts, essences and concentrates thereof chapter 10 or 19
02
Yeasts (active or inactive); other single-cell micro-organisms, dead (but not including vaccines of heading 30.02); prepared baking powders
03
Sauces and preparations therefor; mixed condiments and mixed seasonings; mustard flour and meal and prepared mustard
10
- Soya sauce
20
- Tomato ketchup and other tomato sauces
CC except from chapter 7 or 20
30
- Mustard flour and meal and prepared mustard
90
- Other
04
Soups and broths and preparations therefor;
homogenised composite food preparations
05 2105.00
Ice cream and other edible ice, whether or not containing cocoa
06
Food preparations not elsewhere specified or included
10
- Protein concentrates and textured protein substances
90
- Other
22
Beverages, spirits and vinegar
01
Waters, including natural or artificial mineral waters and aerated waters, not containing added sugar or other sweetening matter nor flavoured; ice and snow
02
Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured, and other non-alcoholic beverages, not including fruit or vegetable juices of heading 20.09
10
- Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured
- Other:
91
-- Non-alcoholic beer
99
-- Other
03 2203.00
Beer made from malt
04
Wine of fresh grapes, including fortified wines;
grape must other than that of heading 20.09
05
Vermouth and other wine of fresh grapes flavoured with plants or aromatic substances
06 2206.00
Other fermented beverages (for example, cider, perry, mead, sake ); mixtures of fermented beverages and mixtures of fermented beverages
16
Description of goods
Product specific rules
Chapter
Heading
Subheading and non-alcoholic beverages, not elsewhere specified or included
07
Undenatured ethyl alcohol of an alcoholic strength by volume of 80% vol. or higher; ethyl alcohol and other spirits, denatured, of any strength
08
Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80% vol.;
spirits, liqueurs and other spirituous beverages
20
- Spirits obtained by distilling grape wine or grape marc
RVC 40% or CTH except from heading 22.07
30
- Whiskies
RVC 40% or CTH except from heading 22.07
40
- Rum and other spirits obtained by distilling fermented sugar-cane products
RVC 40% or CTH except from heading 22.07
50
- Gin and Geneva
RVC 40% or CTH except from heading 22.07
60
- Vodka
RVC 40% or CTH except from heading 22.07
70
- Liqueurs and cordials
RVC 40% or CTH except from heading 22.07
90
- Other
RVC 40% and CTH for sake compound or cooking sake (Mirin)
CC except from chapter 8 or 20 for beverage with a basis of fruits, of an alcoholic strength by volume of less than 1%
CTH except from heading 22.07 for any other good
09 2209.00
Vinegar and substitutes for vinegar obtained from acetic acid
23
Residues and waste from the food industries;
prepared animal fodder
01
Flours, meals and pellets, of meat or meat offal, of fish or of crustaceans, molluscs or other aquatic invertebrates, unfit for human
17
Description of goods
Product specific rules
Chapter
Heading
Subheading consumption; greaves
02
Bran, sharps and other residues, whether or not in the form of pellets, derived from the sifting, milling or other working of cereals or of leguminous plants
03
Residues of starch manufacture and similar residues, beet-pulp, bagasse and other waste of sugar manufacture, brewing or distilling dregs and waste, whether or not in the form of pellets
04 2304.00
Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of soyabean oil
05 2305.00
Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of ground-nut oil
06
Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of vegetable fats or oils, other than those of heading 23.04 or 23.05
07 2307.00
Wine lees; argol
08 2308.00
Vegetable materials and vegetable waste, vegetable residues and by-products, whether or not in the form of pellets, of a kind used in animal feeding, not elsewhere specified or included
09
Preparations of a kind used in animal feeding
24
Tobacco and manufactured tobacco substitutes
01
Unmanufactured tobacco; tobacco refuse
10
- Tobacco, not stemmed/stripped
20
- Tobacco, partly or wholly stemmed/stripped
30
- Tobacco refuse
02
Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes
03
Other manufactured tobacco and manufactured tobacco substitutes;
“homogenised”
or
“reconstituted” tobacco; tobacco extracts and essences
Section V Mineral products 25
Salt; sulphur; earths and stone; plastering materials, lime and cement
01 2501.00
Salt (including table salt and denatured salt)
and pure sodium chloride, whether or not in aqueous solution or containing added anti-caking or free-flowing agents; sea water
Section VI Products of the chemical or allied industries 29
Organic chemicals
05
Acyclic alcohols and their halogenated, sulphonated, nitrated or nitrosated derivatives
18
Description of goods
Product specific rules
Chapter
Heading
Subheading
- Other polyhydric alcohols:
44
-- D-glucitol (sorbitol)
CTH except from heading 17.02
06
Cyclic alcohols and their halogenated, sulphonated, nitrated or nitrosated derivatives
- Cyclanic, cyclenic or cycloterpenic:
11
-- Menthol
CC except from chapter 33
18
Carboxylic acids with additional oxygen function and their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivatives
- Carboxylic acids with alcohol function but without other oxygen function, their anhydrides, halides, peroxides, peroxyacids and their derivatives:
14
-- Citric acid
CC except from chapter 17 or 23
15
-- Salts and esters of citric acid
CC except from chapter 17 or 23
40
00
Sugars, chemically pure, other than sucrose, lactose, maltose, glucose and fructose; sugar ethers, sugar acetals and sugar esters, and their salts, other than products of heading 29.37,
38 or 29.39
CTH except from heading 17.02 35
Albuminoidal substances; modified starches;
glues; enzymes
02
Albumins (including concentrates of two or more whey proteins, containing by weight more than 80% whey proteins, calculated on the dry matter), albuminates and other albumin derivatives
- Egg albumin:
11
-- Dried
CC except from chapter 4
19
-- Other
CC except from chapter 4
20
- Milk albumin, including concentrates of two or more whey proteins
90
- Other
03 3503.00
Gelatin
(including gelatin in rectangular
(including square) sheets, whether or not surface-worked or coloured) and gelatin derivatives; isinglass; other glues of animal origin, excluding casein glues of heading 35.01
05
Dextrins and other modified starches (for example, pregelatinised or esterified starches);
glues based on starches, or on dextrins or other
19
Description of goods
Product specific rules
Chapter
Heading
Subheading modified starches 38
Miscellaneous chemical products
09
Finishing agents, dye carriers to accelerate the dyeing or fixing of dyestuffs and other products and preparations (for example, dressings and mordants), of a kind used in the textile, paper, leather or like industries, not elsewhere specified or included
10
- With a basis of amylaceous substances
CTH except from heading 11.08 or 35.05
24
Prepared binders for foundry moulds or cores;
chemical products and preparations of the chemical or allied industries (including those consisting of mixtures of natural products), not elsewhere specified or included
60
- Sorbitol other than that of subheading 2905.44
CTH except from heading 17.02
Section VIII Raw hides and skins, leather, furskins and articles thereof; saddlery and harness; travel goods, handbags and similar containers; articles of animal gut (other than silk-worm gut)
41
Raw hides and skins (other than furskins) and leather
42
Articles of leather; saddlery and harness; travel goods, handbags and similar containers;
articles of animal gut (other than silk-worm gut)
43
Furskins and artificial fur; manufactures thereof
01
Raw furskins (including heads, tails, paws and other pieces or cuttings, suitable for furriers’
use), other than raw hides and skins of heading 41.01, 41.02 or 41.03
02
Tanned or dressed furskins (including heads, tails, paws and other pieces or cuttings), unassembled, or assembled (without the addition of other materials) other than those of heading 43.03
03
Articles of apparel, clothing accessories and other articles of furskin
10
- Articles of apparel and clothing accessories
CTH except from heading 43.02
90
- Other
04 4304.00
Artificial fur and articles thereof
Section IX Wood and articles of wood; wood charcoal; cork and articles of cork; manufactures of straw, of esparto or of other plaiting materials; basketware and wickerwork 44
Wood and articles of wood; wood charcoal
01
Fuel wood, in logs, in billets, in twigs, in faggots or in similar forms; wood in chips or particles;
20
Description of goods
Product specific rules
Chapter
Heading
Subheading sawdust and wood waste and scrap, whether or not agglomerated in logs, briquettes, pellets or similar forms
02
Wood charcoal (including shell or nut charcoal), whether or not agglomerate
03
Wood in the rough, whether or not stripped of bark or sapwood, or roughly squared
04
Hoopwood; split poles; piles, pickets and stakes of wood, pointed but not sawn lengthwise;
wooden sticks, roughly trimmed but not turned, bent or otherwise worked, suitable for the manufacture of walking-sticks, umbrellas, tool handles or the like; chipwood and the like
05 4405.00
Wood wool; wood flour
06
Railway or tramway sleepers (cross-ties) of wood
07
Wood sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or end-jointed, of a thickness exceeding 6 mm
08
Sheets for veneering (including those obtained by slicing laminated wood), for plywood or for similar laminated wood and other wood, sawn lengthwise, sliced or peeled, whether or not planed, sanded, spliced or end-jointed, of a thickness not exceeding 6 mm
09
Wood (including strips and friezes for parquet flooring, not assembled) continuously shaped
(tongued, grooved, rebated, chamfered,
V-jointed, beaded, moulded, rounded or the like) along any of its edges, ends or faces, whether or not planed, sanded or end-jointed
10
Particle board, oriented strand board (OSB) and similar board (for example, waferboard) of wood or other ligneous materials, whether or not agglomerated with resins or other organic binding substances
11
Fibreboard of wood or other ligneous materials, whether or not bonded with resins or other organic substances
12
Plywood, veneered panels and similar laminated wood
CTH except from heading 44.07 or 44.08
13 4413.00
Densified wood, in blocks, plates, strips or profile shapes
14 4414.00
Wooden frames for paintings, photographs, mirrors or similar objects
15
Packing cases, boxes, crates, drums and similar packings, of wood; cable-drums of wood;
pallets, box pallets and other load boards, of
21
Description of goods
Product specific rules
Chapter
Heading
Subheading wood; pallet collars of wood
16 4416.00
Casks, barrels, vats, tubs and other coopers'
products and parts thereof, of wood, including staves
17 4417.00
Tools, tool bodies, tool handles, broom or brush bodies and handles, of wood; boot or shoe lasts and trees, of wood
18
Builders' joinery and carpentry of wood, including cellular wood panels, assembled flooring panels, shingles and shakes
19
Tableware and kitchenware, of wood
20
Wood marquetry and inlaid wood; caskets and cases for jewellery or cutlery, and similar articles, of wood;
statuettes and other ornaments, of wood; wooden articles of furniture not falling in Chapter 94
21
Other articles of wood
46
Manufactures of straw, of esparto or of other plaiting materials; basketware and wickerwork
01
Plaits and similar products of plaiting materials, whether or not assembled into strips; plaiting materials, plaits and similar products of plaiting materials, bound together in parallel strands or woven, in sheet form, whether or not being finished articles (for example, mats, matting, screens)
- Mats, matting and screens of vegetable materials:
21
-- Of bamboo
CC except from igusa of subheading 1401.90
22
-- Of rattan
CC except from igusa of subheading 1401.90
29
-- Other
CC except from igusa of subheading 1401.90
- Other:
92
-- Of bamboo
CC except from igusa of subheading 1401.90
93
-- Of rattan
CC except from igusa of subheading 1401.90
94
-- Of other vegetable materials
CC except from igusa of subheading 1401.90
Section XI Textiles and textile articles
Note : See the notes to this section 50
Silk
01 5001.00
Silk-worm cocoons suitable for reeling
02 5002.00
Raw silk (not thrown)
22
Description of goods
Product specific rules
Chapter
Heading
Subheading
03 5003.00
Silk waste (including cocoons unsuitable for reeling, yarn waste and garnetted stock)
04 5004.00
Silk yarn (other than yarn spun from silk waste)
not put up for retail sale
05 5005.00
Yarn spun from silk waste, not put up for retail sale
CTH except from heading 50.06
06 5006.00
Silk yarn and yarn spun from silk waste, put up for retail sale; silk-worm gut
CTH except from heading 50.05
07
Woven fabrics of silk or of silk waste
CTH, provided that, where non-originating materials of heading 50.04 through 50.06
are used, each of the non-originating materials is spun, or dyed or printed entirely in one or more of the Parties;
or
No required CTC, provided that the good is dyed or printed entirely and that the non-originating material of heading 50.07 is woven entirely in one or more of the
Parties 51
Wool, fine or coarse animal hair; horsehair yarn and woven fabric
01
Wool, not carded or combed
02
Fine or coarse animal hair, not carded or combed
03
Waste of wool or of fine or coarse animal hair, including yarn waste but excluding garnetted stock
04 5104.00
Garnetted stock of wool or of fine or coarse animal hair
05
Wool and fine or coarse animal hair, carded or combed (including combed wool in fragments)
06
Yarn of carded wool, not put up for retail sale
CTH except from heading 51.06 through 51.10
07
Yarn of combed wool, not put up for retail sale
CTH except from heading 51.06 through 51.10
23
Description of goods
Product specific rules
Chapter
Heading
Subheading
08
Yarn of fine animal hair (carded or combed), not put up for retail sale
CTH except from heading 51.06 through 51.10
09
Yarn of wool or of fine animal hair, put up for retail sale
CTH except from heading 51.06 through 51.10
10 5110.00
Yarn of coarse animal hair or of horsehair
(including gimped horsehair yarn), whether or not put up for retail sale
CTH except from heading 51.06 through 51.10
11
Woven fabrics of carded wool or of carded fine animal hair
CTH except from heading 51.11 through 51.13, provided that, where non-originating materials of heading 51.06 through 51.10
are used, each of the non-originating materials is spun, or dyed or printed entirely in one or more of the Parties;
or
No required CTC, provided that the good is dyed or printed entirely and that the non-originating material of heading 51.11 through 51.13 is woven entirely in one or more of the Parties
12
Woven fabrics of combed wool or of combed fine animal hair
13 5113.00
Woven fabrics of coarse animal hair or of horsehair 52
Cotton
01 5201.00
Cotton, not carded or combed
02
Cotton waste (including yarn waste and garnetted stock)
03 5203.00
Cotton, carded or combed
04
Cotton sewing thread, whether or not put up for retail sale
CTH except from heading 52.04 through 52.07, provided that, where non-originating materials of heading 52.03 are used, each of the non-originating materials is carded or combed entirely in one or more of the Parties
05
Cotton yarn (other than sewing thread), containing 85% or more by weight of cotton, not put up for retail sale
06
Cotton yarn (other than sewing thread), containing less than 85% by weight of cotton, not put up for retail sale
07
Cotton yarn (other than sewing thread) put up for retail sale
24
Description of goods
Product specific rules
Chapter
Heading
Subheading
08
Woven fabrics of cotton, containing 85% or more by weight of cotton, weighing not more than 200 g/m2
CTH except from heading 52.08 through 52.12, provided that, where non-originating materials of heading 52.04 through 52.07
are used, each of the non-originating materials is spun, or dyed or printed entirely in one or more of the Parties;
or
No required CTC, provided that the good is dyed or printed entirely and that the non-originating material of heading 52.08 through 52.12 is woven entirely in one or more of the Parties
09
Woven fabrics of cotton, containing 85% or more by weight of cotton, weighing more than 200 g/m2
10
Woven fabrics of cotton, containing less than 85% by weight of cotton, mixed mainly or solely with man-made fibres, weighing not more than 200 g/m2
11
Woven fabrics of cotton, containing less than 85% by weight of cotton, mixed mainly or solely with man-made fibres, weighing more than 200 g/m2
12
Other woven fabrics of cotton 53
Other vegetable textile fibres; paper yarn and woven fabrics of paper yarn
01
Flax, raw or processed but not spun; flax tow and waste (including yarn waste and garnetted stock)
02
True hemp (Cannabis sativa L.), raw or processed but not spun; tow and waste of true hemp (including yarn waste and garnetted stock)
03
Jute and other textile bast fibres (excluding flax, true hemp and ramie), raw or processed but not spun; tow and waste of these fibres (including yarn waste and garnetted stock)
05 5305.00
Coconut, abaca (Manila hemp or Musa textilis
Nee), ramie and other vegetable textile fibres, not elsewhere specified or included, raw or processed but not spun; tow, noils and waste of these fibres (including yarn waste and garnetted stock)
06
Flax yarn
CTH except from heading 53.06 through 53.08
07
Yarn of jute or of other textile bast fibres of heading 53.03
CTH except from heading 53.06 through
25
Description of goods
Product specific rules
Chapter
Heading
Subheading 53.08
08
Yarn of other vegetable textile fibres; paper yarn
CTH except from heading 53.06 through 53.08
09
Woven fabrics of flax
CTH except from heading 53.09 through 53.11, provided that, where non-originating materials of heading 53.06 through 53.08
are used, each of the non-originating materials is spun, or dyed or printed entirely in one or more of the Parties;
or
No required CTC, provided that the good is dyed or printed entirely and that the non-originating material of heading 53.09 through 53.11 is woven entirely in one or more of the Parties
10
Woven fabrics of jute or of other textile bast fibres of heading 53.03
11 5311.00
Woven fabrics of other vegetable textile fibres;
woven fabrics of paper yarn 54
Man-made filaments; strip and the like of man-made textile materials
01
Sewing thread of man-made filaments, whether or not put up for retail sale
02
Synthetic filament yarn (other than sewing thread), not put up for retail sale, including synthetic monofilament of less than 67 decitex
03
Artificial filament yarn (other than sewing thread), not put up for retail sale, including artificial monofilament of less than 67 decitex
04
Synthetic monofilament of 67 decitex or more and of which no cross-sectional dimension exceeds 1 mm; strip and the like (for example, artificial straw) of synthetic textile materials of an apparent width not exceeding 5 mm
05 5405.00
Artificial monofilament of 67 decitex or more and of which no cross-sectional dimension exceeds 1 mm; strip and the like (for example, artificial straw) of artificial textile materials of an apparent width not exceeding 5 mm
26
Description of goods
Product specific rules
Chapter
Heading
Subheading
06 5406.00
Man-made filament yarn (other than sewing thread), put up for retail sale
07
Woven fabrics of synthetic filament yarn, including woven fabrics obtained from materials of heading 54.04
CTH except from heading 54.07 or 54.08, provided that, where non-originating materials of heading 54.01 through 54.06
are used, each of the non-originating materials is spun, or dyed or printed entirely in one or more of the Parties;
or
No required CTC, provided that the good is dyed or printed entirely and that the non-originating material of heading 54.07 or 54.08 is woven entirely in one or more of the Parties
08
Woven fabrics of artificial filament yarn, including woven fabrics obtained from materials of heading 54.05 55
Man-made staple fibres
01
Synthetic filament tow
CC except from heading 54.01 through 54.06
02
Artificial filament tow
CC except from heading 54.01 through 54.06
03
Synthetic staple fibres, not carded, combed or otherwise processed for spinning
CC except from heading 54.01 through 54.06
04
Artificial staple fibres, not carded, combed or otherwise processed for spinning
CC except from heading 54.01 through 54.06
05
Waste (including noils, yarn waste and garnetted stock) of man-made fibres
CC except from heading 54.01 through 54.06
06
Synthetic staple fibres, carded, combed or otherwise processed for spinning
CC except from heading 54.01 through 54.06
07 5507.00
Artificial staple fibres, carded, combed or otherwise processed for spinning
CC except from heading 54.01 through 54.06
27
Description of goods
Product specific rules
Chapter
Heading
Subheading
08
Sewing thread of man-made staple fibres, whether or not put up for retail sale
CTH except from heading 55.08 through 55.11, provided that, where non-originating materials of heading 55.06 or 55.07 are used, each of the non-originating materials is carded or combed entirely in one or more of the Parties
09
Yarn (other than sewing thread) of synthetic staple fibres, not put up for retail sale
10
Yarn (other than sewing thread) of artificial staple fibres, not put up for retail sale
11
Yarn (other than sewing thread) of man-made staple fibres, put up for retail sale
12
Woven fabrics of synthetic staple fibres, containing 85% or more by weight of synthetic staple fibres
CTH except from heading 55.12 through 55.16, provided that, where non-originating materials of heading 55.08 through 55.11
are used, each of the non-originating materials is spun, or dyed or printed entirely in one or more of the Parties;
or
No required CTC, provided that the good is dyed or printed entirely and that the non-originating material of heading 55.12 through 55.16 is woven entirely in one or more of the
Parties
13
Woven fabrics of synthetic staple fibres, containing less than 85% by weight of such fibres, mixed mainly or solely with cotton, of a weight not exceeding 170 g/m2
14
Woven fabrics of synthetic staple fibres, containing less than 85% by weight of such fibres, mixed mainly or solely with cotton, of a weight exceeding 170 g/m2
15
Other woven fabrics of synthetic staple fibres
16
Woven fabrics of artificial staple fibres 56
Wadding, felt and nonwovens; special yarns;
twine, cordage, ropes and cables and articles thereof
01
Wadding of textile materials and articles thereof; textile fibres, not exceeding 5 mm in length (flock), textile dust and mill neps
CC except from heading 50.04 through 50.07, 51.06 through 51.13, 52.04 through 52.12, 53.06 through 53.11, 55.08 through 55.16 or chapter 54
02
Felt, whether or not impregnated, coated, covered or laminated
03
Nonwovens, whether or not impregnated, coated, covered or laminated
CC except from heading 55.08 through
28
Description of goods
Product specific rules
Chapter
Heading
Subheading 55.16
04
Rubber thread and cord, textile covered; textile yarn, and strip and the like of heading 54.04 or 54.05, impregnated, coated, covered or sheathed with rubber or plastics
CC, provided that, where non-originating materials of heading 50.04 through 50.06,
06 through 51.10,
04 through 52.07,
06 through 53.08,
01 through 54.06, or 55.08 through 55.11
are used, each of the non-originating materials is spun entirely in one or more of the Parties
05 5605.00
Metallised yarn, whether or not gimped, being textile yarn, or strip or the like of heading 54.04
or 54.05, combined with metal in the form of thread, strip or powder or covered with metal
06 5606.00
Gimped yarn, and strip and the like of heading 54.04 or 54.05, gimped (other than those of heading 56.05 and gimped horsehair yarn);
chenille yarn (including flock chenille yarn);
loop wale-yarn
07
Twine, cordage, ropes and cables, whether or not plaited or braided and whether or not impregnated, coated, covered or sheathed with rubber or plastics
08
Knotted netting of twine, cordage or rope; made up fishing nets and other made up nets, of textile materials
09 5609.00
Articles of yarn, strip or the like of heading 54.04 or 54.05, twine, cordage, rope or cables, not elsewhere specified or included 57
Carpets and other textile floor coverings
CC, except from heading 50.07, 51.11
through 51.13, 52.08
through 52.12, 53.09
through 53.11, 54.07,
08, or 55.12
through 55.16, provided that, where non-originating materials of heading 50.04 through 50.06,
06 through 51.10,
04 through 52.07,
06 through 53.08,
01 through 54.06, or 55.08 through 55.11
are used, each of the non-originating materials is spun entirely in one or more of the Parties 58
Special woven fabrics; tufted textile fabrics;
lace; tapestries; trimmings; embroidery
CC, provided that, where non-originating materials of heading
29
Description of goods
Product specific rules
Chapter
Heading
Subheading 50.04 through 50.06,
06 through 51.10,
04 through 52.07,
06 through 53.08,
01 through 54.06, or 55.08 through 55.11
are used, each of the non-originating materials is spun entirely in one or more of the Parties 59
Impregnated, coated, covered or laminated textile fabrics; textile articles of a kind suitable for industrial use
01
Textile fabrics coated with gum or amylaceous substances, of a kind used for the outer covers of books or the like; tracing cloth; prepared painting canvas; buckram and similar stiffened textile fabrics of a kind used for hat foundations
CC, except from heading 50.07, 51.11
through 51.13, 52.08
through 52.12, 53.09
through 53.11, 54.07,
08, or 55.12
through 55.16
02
Tyre cord fabric of high tenacity yarn of nylon or other polyamides, polyesters or viscose rayon
CTH, except from heading 50.07, 51.11
through 51.13, 52.08
through 52.12, 53.09
through 53.11, 54.07,
08, or 55.12
through 55.16, provided that, where non-originating materials of heading 50.04 through 50.06,
06 through 51.10,
04 through 52.07,
06 through 53.08,
01 through 54.06, or 55.08 through 55.11
are used, each of the non-originating materials is spun entirely in one or more of the Parties
03
Textile fabrics impregnated, coated, covered or laminated with plastics, other than those of heading 59.02
CC, except from heading 50.07, 51.11
through 51.13, 52.08
through 52.12, 53.09
through 53.11, 54.07,
08, or 55.12
04
Linoleum, whether or not cut to shape; floor coverings consisting of a coating or covering applied on a textile backing, whether or not cut
30
Description of goods
Product specific rules
Chapter
Heading
Subheading to shape through 55.16, provided that, where non-originating materials of heading 50.04 through 50.06,
06 through 51.10,
04 through 52.07,
06 through 53.08,
01 through 54.06, or 55.08 through 55.11
are used, each of the non-originating materials is spun entirely in one or more of the Parties
05 5905.00
Textile wall coverings
06
Rubberised textile fabrics, other than those of heading 59.02
07 5907.00
Textile fabrics otherwise impregnated, coated or covered; painted canvas being theatrical scenery, studio back-cloths or the like
08 5908.00
Textile wicks, woven, plaited or knitted, for lamps, stoves, lighters, candles or the like;
incandescent gas mantles and tubular knitted gas mantle fabric therefor, whether or not impregnated
09 5909.00
Textile hosepiping and similar textile tubing, with or without lining, armour or accessories of other materials
10 5910.00
Transmission or conveyor belts or belting, of textile material, whether or not impregnated, coated, covered or laminated with plastics, or reinforced with metal or other material
CTH, except from heading 50.07, 51.11
through 51.13, 52.08
through 52.12, 53.09
through 53.11, 54.07,
08, or 55.12
through 55.16, provided that, where non-originating materials of heading 50.04 through 50.06,
06 through 51.10,
04 through 52.07,
06 through 53.08,
01 through 54.06, or 55.08 through 55.11
are used, each of the non-originating materials is spun entirely in one or more of the Parties
11
Textile products and articles, for technical uses, specified in Note 7 to this Chapter
CC, except from heading 50.07, 51.11
through 51.13, 52.08
through 52.12, 53.09
through 53.11, 54.07,
08, or 55.12
through 55.16, provided that, where non-originating materials of heading 50.04 through 50.06,
06 through 51.10,
31
Description of goods
Product specific rules
Chapter
Heading
Subheading 52.04 through 52.07,
06 through 53.08,
01 through 54.06, or 55.08 through 55.11
are used, each of the non-originating materials is spun entirely in one or more of the Parties 60
Knitted or crocheted fabrics
CC, provided that, where non-originating materials of heading 50.04 through 50.06,
06 through 51.10,
04 through 52.07,
06 through 53.08,
01 through 54.06, or 55.08 through 55.11
are used, each of the non-originating materials is spun, or dyed or printed entirely in one or more of the Parties;
or
No required CTC, provided that the good is dyed or printed entirely and that the non-originating material of chapter 60
is knitted or crocheted entirely in one or more of the Parties 61
Articles of apparel and clothing accessories, knitted or crocheted
CC, provided that, where non-originating materials of heading 50.07, 51.11 through 51.13, 52.08 through 52.12, 53.09 through 53.11, 54.07, 54.08,
12 through 55.16 or chapter 60 are used, each of the non-originating materials is knitted or
32
Description of goods
Product specific rules
Chapter
Heading
Subheading crocheted entirely in one or more of the
Parties 62
Articles of apparel and clothing accessories, not knitted or crocheted
01
Men's or boys' overcoats, car-coats, capes, cloaks, anoraks
(including ski-jackets), wind-cheaters, wind-jackets and similar articles, other than those of heading 62.03
CC, provided that, where non-originating materials of heading 50.07, 51.11 through 51.13, 52.08 through 52.12, 53.09 through 53.11, 54.07, 54.08,
12 through 55.16 or chapter 60 are used, each of the non-originating materials is woven entirely in one or more of the Parties
02
Women's or girls' overcoats, car-coats, capes, cloaks, anoraks
(including ski-jackets), wind-cheaters, wind-jackets and similar articles, other than those of heading 62.04
03
Men's or boys' suits, ensembles, jackets, blazers, trousers, bib and brace overalls, breeches and shorts (other than swimwear)
04
Women's or girls' suits, ensembles, jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts
(other than swimwear)
05
Men's or boys' shirts
06
Women's or girls'
blouses, shirts and shirt-blouses
07
Men's or boys' singlets and other vests, underpants, briefs, nightshirts, pyjamas, bathrobes, dressing gowns and similar articles
08
Women's or girls' singlets and other vests, slips, petticoats, briefs, panties, nightdresses, pyjamas, negligees, bathrobes, dressing gowns and similar articles
09
Babies' garments and clothing accessories
10
Garments, made up of fabrics of heading 56.02,
03, 59.03, 59.06 or 59.07
11
Track suits, ski suits and swimwear; other garments
12
Brassieres, girdles, corsets, braces, suspenders, garters and similar articles and parts thereof, whether or not knitted or crocheted
CC, provided that, where non-originating materials of heading 50.07, 51.11 through 51.13, 52.08 through 52.12, 53.09 through 53.11, 54.07, 54.08,
12 through 55.16 or chapter 60 are used, each of the non-originating materials is woven, or
33
Description of goods
Product specific rules
Chapter
Heading
Subheading knitted or crocheted entirely in one or more of the Parties
13
Handkerchiefs
CC, provided that, where non-originating materials of heading 50.07, 51.11 through 51.13, 52.08 through 52.12, 53.09 through 53.11, 54.07, 54.08,
12 through 55.16 or chapter 60 are used, each of the non-originating materials is woven entirely in one or more of the Parties
14
Shawls, scarves, mufflers, mantillas, veils and the like
15
Ties, bow ties and cravats
16 6216.00
Gloves, mittens and mitts
17
Other made up clothing accessories; parts of garments or of clothing accessories, other than those of heading 62.12 63
Other made up textile articles; sets; worn clothing and worn textile articles; rags
01
Blankets and travelling rugs
CC, provided that, where non-originating materials of heading 50.07, 51.11 through 51.13, 52.08 through 52.12, 53.09 through 53.11, 54.07, 54.08,
12 through 55.16 or chapter 60 are used, each of the non-originating materials is woven, or knitted or crocheted entirely in one or more of the Parties
02
Bed linen, table linen, toilet linen and kitchen linen
03
Curtains (including drapes) and interior blinds;
curtain or bed valances
04
Other furnishing articles, excluding those of heading 94.04
05
Sacks and bags, of a kind used for the packing of goods
06
Tarpaulins, awnings and sunblinds; tents; sails for boats, sailboards or landcraft; camping goods
07
Other made up articles, including dress patterns
08 6308.00
Sets consisting of woven fabric and yarn, whether or not with accessories, for making up into rugs, tapestries, embroidered table cloths or serviettes, or similar textile articles, put up in packings for retail sale
09 6309.00
Worn clothing and other worn articles
WO
10
Used or new rags, scrap twine, cordage, rope and cables and worn out articles of twine, cordage, rope or cables, of textile materials
WO
Section XII Footwear, headgear, umbrellas, sun umbrellas, walking-sticks, seat-sticks, whips, riding-crops and parts thereof; prepared feathers and articles made therewith; artificial flowers; articles of human hair 64
Footwear, gaiters and the like; parts of such articles
65
Headgear and parts thereof
01 6501.00
Hat-forms, hat bodies and hoods of felt, neither blocked to shape nor with made brims; plateaux
34
Description of goods
Product specific rules
Chapter
Heading
Subheading and manchons (including slit manchons), of felt
02 6502.00
Hat-shapes, plaited or made by assembling strips of any material, neither blocked to shape, nor with made brims, nor lined, nor trimmed
04 6504.00
Hats and other headgear, plaited or made by assembling strips of any material, whether or not lined or trimmed
05 6505.00
Hats and other headgear, knitted or crocheted, or made up from lace, felt or other textile fabric, in the piece (but not in strips), whether or not lined or trimmed; hair-nets of any material, whether or not lined or trimmed
06
Other headgear, whether or not lined or trimmed
07 6507.00
Head-bands, linings, covers, hat foundations, hat frames, peaks and chinstraps, for headgear
Section XIII Articles of stone, plaster, cement, asbestos, mica or similar materials; ceramic products; glass and glassware 70
Glass and glassware
18
Glass beads, imitation pearls, imitation precious or semi-precious stones and similar glass smallwares, and articles thereof other than imitation jewellery; glass eyes other than prosthetic articles;
statuettes and other ornaments of lamp-worked glass, other than imitation jewellery; glass microspheres not exceeding 1 mm in diameter
10
- Glass beads, imitation pearls, imitation precious or semi-precious stones and similar glass smallwares
90
- Other
Section XIV Natural or cultured pearls, precious or semi-precious stones, precious metals, metals clad with precious metal, and articles thereof; imitation jewellery; coin 71
Natural or cultured pearls, precious or semi-precious stones, precious metals, metals clad with precious metal, and articles thereof;
imitation jewellery; coin
01
Pearls, natural or cultured, whether or not worked or graded but not strung, mounted or set; pearls, natural or cultured, temporarily strung for convenience of transport
03
Precious stones (other than diamonds) and semi-precious stones, whether or not worked or graded but not strung, mounted or set;
ungraded precious stones
(other than diamonds)
and semi-precious stones, temporarily strung for convenience of transport
13
Articles of jewellery and parts thereof, of precious metal or of metal clad with precious
35
Description of goods
Product specific rules
Chapter
Heading
Subheading metal
14
Articles of goldsmiths' or silversmiths' wares and parts thereof, of precious metal or of metal clad with precious metal
15
Other articles of precious metal or of metal clad with precious metal
16
Articles of natural or cultured pearls, precious or semi-precious stones (natural, synthetic or reconstructed)
Section XV Base metals and articles of base metal 72
Iron and steel
01
Pig iron and spiegeleisen in pigs, blocks or other primary forms
02
Ferro-alloys
03
Ferrous products obtained by direct reduction of iron ore and other spongy ferrous products, in lumps, pellets or similar forms; iron having a minimum purity by weight of 99.94%, in lumps, pellets or similar forms
04
Ferrous waste and scrap; remelting scrap ingots of iron or steel
05
Granules and powders, of pig iron, spiegeleisen, iron or steel
06
Iron and non-alloy steel in ingots or other primary forms (excluding iron of heading 72.03)
07
Semi-finished products of iron or non-alloy steel
08
Flat-rolled products of iron or non-alloy steel, of a width of 600 mm or more, hot-rolled, not clad, plated or coated
09
Flat-rolled products of iron or non-alloy steel, of a width of 600 mm or more, cold-rolled
(cold-reduced), not clad, plated or coated
10
Flat-rolled products of iron or non-alloy steel, of a width of 600 mm or more, clad, plated or coated
11
Flat-rolled products of iron or non-alloy steel, of a width of less than 600 mm, not clad, plated or coated
12
Flat-rolled products of iron or non-alloy steel, of a width of less than 600 mm, clad, plated or coated
13
Bars and rods, hot-rolled, in irregularly wound coils, of iron or non-alloy steel
14
Other bars and rods of iron or non-alloy steel, not further worked than forged, hot-rolled, hot-drawn or hot-extruded, but including those
36
Description of goods
Product specific rules
Chapter
Heading
Subheading twisted after rolling
15
Other bars and rods of iron or non-alloy steel
16
Angles, shapes and sections of iron or non-alloy steel
17
Wire of iron or non-alloy steel
18
Stainless steel in ingots or other primary forms;
semi-finished products of stainless steel
19
Flat-rolled products of stainless steel, of a width of 600 mm or more
20
Flat-rolled products of stainless steel, of a width of less than 600 mm
21 7221.00
Bars and rods, hot-rolled, in irregularly wound coils, of stainless steel
22
Other bars and rods of stainless steel; angles, shapes and sections of stainless steel-Bars and rods, not further worked than hot-rolled, hot-drawn or extruded:
11
-- Of circular cross-section
19
-- Other
30
- Other bars and rods
40
- Angles, shapes and sections
25
Flat-rolled products of other alloy steel, of a width of 600 mm or more
26
Flat-rolled products of other alloy steel, of a width of less than 600 mm
27
Bars and rods, hot-rolled, in irregularly wound coils, of other alloy steel
28
Other bars and rods of other alloy steel; angles, shapes and sections, of other alloy steel; hollow drill bars and rods, of alloy or non-alloy steel
29
Wire of other alloy steel
73
Articles of iron or steel
01
Sheet piling of iron or steel, whether or not drilled, punched or made from assembled elements; welded angles, shapes and sections, of iron or steel
02
Railway or tramway track construction material of iron or steel, the following: rails, check-rails and rack rails, switch blades, crossing frogs, point rods and other crossing pieces, sleepers
(cross-ties), fish-plates, chairs, chairs wedges, sole plates (base plates), rail clips, bedplates, ties and other material specialised for jointing or fixing rails
03 7303.00
Tubes, pipes and hollow profiles, of cast iron
04
Tubes, pipes and hollow profiles, seamless, of iron (other than cast iron) or steel
37
Description of goods
Product specific rules
Chapter
Heading
Subheading
05
Other tubes and pipes (for example, welded, riveted or similarly closed), having circular cross-sections, the external diameter of which exceeds 406.4 mm, of iron or steel
06
Other tubes, pipes and hollow profiles (for example, open seam or welded, riveted or similarly closed), of iron or steel
- Line pipe of a kind used for oil or gas pipelines:
11
-- Welded, of stainless steel
19
-- Other
- Casing and tubing of a kind used in drilling for oil or gas:
21
-- Welded, of stainless steel
29
-- Other
30
- Other, welded, of circular cross-section, of iron or non-alloy steel
40
- Other, welded, of circular cross-section, of stainless steel
50
- Other, welded, of circular cross-section, of other alloy steel
- Other, welded, of non-circular cross-section:
61
-- Of square or rectangular cross-section
69
-- Of other non-circular cross-section
90
- Other
RVC 40% or CC except from heading 72.08,
09 or 72.11
07
Tube or pipe fittings (for example, couplings, elbows, sleeves), of iron or steel
- Cast fittings:
11
-- Of non-malleable cast iron
19
-- Other-Other, of stainless steel:
21
-- Flanges
22
-- Threaded elbows, bends and sleeves
23
-- Butt welding fittings
29
-- Other-Other:
91
-- Flanges
92
-- Threaded elbows, bends and sleeves
93
-- Butt welding fittings
99
-- Other
08
Structures (excluding prefabricated buildings of heading 94.06) and parts of structures (for example, bridges and bridge-sections, lock-gates, towers, lattice masts, roofs, roofing frame-works, doors and windows and their frames and thresholds for doors, shutters,
38
Description of goods
Product specific rules
Chapter
Heading
Subheading balustrades, pillars and columns), of iron or steel; plates, rods, angles, shapes, sections, tubes and the like, prepared for use in structures, of iron or steel
10
- Bridges and bridge-sections
20
- Towers and lattice masts
30
- Doors, windows and their frames and thresholds for doors
40
-
Equipment for scaffolding, shuttering, propping or pitpropping
90
- Other
RVC 40% or CTH except from heading 72.08 through 72.12, or 72.16
09 7309.00
Reservoirs, tanks, vats and similar containers for any material (other than compressed or liquefied gas), of iron or steel, of a capacity exceeding 300 l, whether or not lined or heat-insulated, but not fitted with mechanical or thermal equipment
10
Tanks, casks, drums, cans, boxes and similar containers, for any material (other than compressed or liquefied gas), of iron or steel, of a capacity not exceeding 300 l, whether or not lined or heat-insulated, but not fitted with mechanical or thermal equipment
11 7311.00
Containers for compressed or liquefied gas, of iron or steel
12
Stranded wire, ropes, cables, plaited bands, slings and the like, of iron or steel, not electrically insulated
13 7313.00
Barbed wire of iron or steel; twisted hoop or single flat wire, barbed or not, and loosely twisted double wire, of a kind used for fencing, of iron or steel
14
Cloth (including endless bands), grill, netting and fencing, of iron or steel wire; expanded metal of iron or steel
15
Chain and parts thereof, of iron or steel
- Articulated link chain and parts thereof:
11
-- Roller chain
12
-- Other chain
19
-- Parts
20
- Skid chain
- Other chain:
81
-- Stud-link
82
-- Other, welded link
89
-- Other
RVC 40% or CC except
39
Description of goods
Product specific rules
Chapter
Heading
Subheading from heading 72.13
through 72.17
90
- Other parts
16 7316.00
Anchors, grapnels and parts thereof, of iron or steel
17 7317.00
Nails, tacks, drawing pins, corrugated nails, staples (other than those of heading 83.05) and similar articles, of iron or steel, whether or not with heads of other material, but excluding such articles with heads of copper
18
Screws, bolts, nuts, coach screws, screw hooks, rivets, cotters, cotter-pins, washers (including spring washers) and similar articles, of iron or steel
- Threaded articles:
11
-- Coach screws
12
-- Other wood screws
13
-- Screw hooks and screw rings
14
-- Self-tapping screws
15
-- Other screws and bolts, whether or not with their nuts or washers
16
-- Nuts
19
-- Other
- Non-threaded articles:
21
-- Spring washers and other lock washers
22
-- Other washers
23
-- Rivets
29
-- Other
19
Sewing needles, knitting needles, bodkins, crochet hooks, embroidery stilettos and similar articles, for use in the hand, of iron or steel;
safety pins and other pins of iron or steel, not elsewhere specified or included
20
Springs and leaves for springs, of iron or steel
10
- Leaf-springs and leaves therefor
20
- Helical springs
90
- Other
RVC 40% or CC except from heading 72.08
through 72.17
21
Stoves, ranges, grates, cookers (including those with subsidiary boilers for central heating), barbecues, braziers, gas-rings, plate warmers and similar non-electric domestic appliances, and parts thereof, of iron or steel
22
Radiators for central heating, not electrically heated, and parts thereof, of iron or steel; air heaters and hot air distributors (including
40
Description of goods
Product specific rules
Chapter
Heading
Subheading distributors which can also distribute fresh or conditioned air), not electrically heated, incorporating a motor-driven fan or blower, and parts thereof, of iron or steel
23
Table, kitchen or other household articles and parts thereof, of iron or steel; iron or steel wool;
pot scourers and scouring or polishing pads, gloves and the like, of iron or steel
24
Sanitary ware and parts thereof, of iron or steel
25
Other cast articles of iron or steel
26
Other articles of iron or steel
- Forged or stamped, but not further worked:
11
-- Grinding balls and similar articles for mills
19
-- Other
20
- Articles of iron or steel wire
Section XVI Machinery and mechanical appliances; electrical equipment; parts thereof; sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articles 84
Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof
07
Spark-ignition reciprocating or rotary internal combustion piston engines
- Reciprocating piston engines of a kind used for the propulsion of vehicles of Chapter 87:
31
-- Of a cylinder capacity not exceeding 50 cc
32
-- Of a cylinder capacity exceeding 50 cc but not exceeding 250 cc
33
-- Of a cylinder capacity exceeding 250 cc but not exceeding 1,000 cc
34
-- Of a cylinder capacity exceeding 1,000 cc
08
Compression-ignition internal combustion piston engines (diesel or semi-diesel engines)
20
- Engines of a kind used for the propulsion of vehicles of Chapter 87
15
Air conditioning machines, comprising a motor-driven fan and elements for changing the temperature and humidity, including those machines in which the humidity cannot be separately regulated
20
- Of a kind used for persons, in motor vehicles
73
Parts and accessories (other than covers, carrying cases and the like) suitable for use solely or principally with machines of headings 84.70 to 84.72
30
- Parts and accessories of the machines of heading 84.71
RVC 40% or CTH except from heading 85.42 85
Electrical machinery and equipment and parts
41
Description of goods
Product specific rules
Chapter
Heading
Subheading thereof; sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articles
23
Discs, tapes, solid-state non-volatile storage devices, “smart cards” and other media for the recording of sound or of other phenomena, whether or not recorded, including matrices and masters for the production of discs, but excluding products of Chapter 37
- Semiconductor media:
51
-- Solid-state non-volatile storage devices
RVC 40% or CTH except from heading 85.42
52
-- “Smart cards”
RVC 40% or CTH except from heading 85.42
59
-- Other
RVC 40% or CTH except from heading 85.42
39
Electric filament or discharge lamps, including sealed beam lamp units and ultra-violet or infra-red lamps; arc-lamps; light-emitting diode
(LED) lamps
50
- Light-emitting diode (LED) lamps
RVC 40% or CTH except from heading 85.42
43
Electrical machines and apparatus, having individual functions, not specified or included elsewhere in this Chapter
70
- Other machines and apparatus
RVC 40% or CTH except from heading 85.42
Section XVII Vehicles, aircraft, vessels and associated transport equipment 87
Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof
01
Tractors (other than tractors of heading 87.09)
20
- Road tractors for semi-trailers
02
Motor vehicles for the transport of ten or more persons, including the driver
03
Motor cars and other motor vehicles principally designed for the transport of persons (other than those of heading 87.02), including station wagons and racing cars
04
Motor vehicles for the transport of goods
06 8706.00
Chassis fitted with engines, for the motor vehicles of headings 87.01 to 87.05
07
Bodies (including cabs), for the motor vehicles
42
Description of goods
Product specific rules
Chapter
Heading
Subheading of headings 87.01 to 87.05
08
Parts and accessories of the motor vehicles of headings 87.01 to 87.05
11
Motorcycles (including mopeds) and cycles fitted with an auxiliary motor, with or without side-cars; side-cars
14
Parts and accessories of vehicles of headings 87.11 to 87.13
10
- Of motorcycles (including mopeds)
- Other:
91
-- Frames and forks, and parts thereof
92
-- Wheel rims and spokes
Section XVIII Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; clocks and watches; musical instruments; parts and accessories thereof 91
Clocks and watches and parts thereof
13
Watch straps, watch bands and watch bracelets, and parts thereof
90
- Other
Section XX Miscellaneous manufactured articles 94
Furniture;
bedding, mattresses, mattress supports, cushions and similar stuffed furnishings; lamps and lighting fittings, not elsewhere specified or included; illuminated signs, illuminated name-plates and the like;
prefabricated buildings
01
Seats (other than those of heading 94.02), whether or not convertible into beds, and parts thereof
10
- Seats of a kind used for aircraft
20
- Seats of a kind used for motor vehicles
30
- Swivel seats with variable height adjustment
40
- Seats other than garden seats or camping equipment, convertible into beds
- Seats of cane, osier, bamboo or similar materials:
52
-- Of bamboo
53
-- Of rattan
59
-- Other-Other seats, with wooden frames:
61
-- Upholstered
69
-- Other-Other seats, with metal frames:
71
-- Upholstered
79
-- Other
80
- Other seats
90
- Parts
02
Medical, surgical, dental or veterinary furniture
43
Description of goods
Product specific rules
Chapter
Heading
Subheading
(for example, operating tables, examination tables, hospital beds with mechanical fittings, dentists' chairs); barbers' chairs and similar chairs, having rotating as well as both reclining and elevating movements; parts of the foregoing articles
03
Other furniture and parts thereof
10
- Metal furniture of a kind used in offices
20
- Other metal furniture
60
- Other wooden furniture
70
- Furniture of plastics
- Furniture of other materials, including cane, osier, bamboo or similar materials:
82
-- Of bamboo
83
-- Of rattan
89
-- Other
04
Mattress supports; articles of bedding and similar furnishing (for example, mattresses, quilts, eiderdowns, cushions, pouffes and pillows) fitted with springs or stuffed or internally fitted with any material or of cellular rubber or plastics, whether or not covered
- Mattresses:
21
-- Of cellular rubber or plastics, whether or not covered
29
-- Of other materials
90
- Other
CC, except from heading 50.07, 51.11
through 51.13, 52.08
through 52.12, 53.09
through 53.11, 54.07,
08, or 55.12
through 55.16 for quilts and eiderdowns.
CTH for any other good
06
Prefabricated buildings
96
Miscellaneous manufactured articles
05 9605.00
Travel sets for personal toilet, sewing or shoe or clothes cleaning
08
Ball point pens; felt tipped and other porous-tipped pens and markers; fountain pens, stylograph pens and other pens;
duplicating stylos; propelling or sliding pencils;
pen-holders, pencil-holders and similar holders; parts (including caps and clips) of the foregoing articles, other than those of heading 96.09
09
Pencils (other than pencils of heading 96.08),
44
Description of goods
Product specific rules
Chapter
Heading
Subheading crayons, pencil leads, pastels, drawing charcoals, writing or drawing chalks and tailors'
chalks
13
Cigarette lighters and other lighters, whether or not mechanical or electrical, and parts thereof other than flints and wicks
10
- Pocket lighters, gas fuelled, non-refillable
20
- Pocket lighters, gas fuelled, refillable
80
- Other lighters
Note to Section XI (chapters 50–60):
For the purposes of chapters 50 through 55 and 60, dyeing or printing process shall be accompanied by two or more of the following operations:
wire raising.
46 2.
For the purposes of determining the origin of a good of chapters 61, 62 and 63, the rule applicable to that good shall only apply to the component that determines the tariff classification of the good and such component must satisfy the CTC-based rule set out in the rule for that good.”.
Dibuat 28 Februari 2023
Made 28 February 2023
[SULIT KE.HT(96)515/11-11 Klt.2; MOF.TAX(S) 700-12/3/25(6); PN(PU2)338/JLD. 68]
ANWAR BIN IBRAHIM
Menteri Kewangan/
Minister of Finance
[Akan dibentangkan di Dewan Rakyat menurut subseksyen 11(2) Akta Kastam 1967]
[To be laid before the Dewan Rakyat pursuant to subsection 11(2) of the Customs Act 1967]
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