PERINTAH DUTI KASTAM (BARANG-BARANG DI BAWAH PERJANJIAN PERKONGSIAN EKONOMI KOMPREHENSIF ANTARA KERAJAAN NEGARA-NEGARA ANGGOTA ASEAN DAN JEPUN) (PINDAAN) 2025

Ekonomi Komprehensif antara Kerajaan Negara-Negara Anggota ASEAN dan Jepun) 2020

[P.U.

dengan perenggan yang berikut:

P.U. (A) 427 3

Bagi maksud penentuan duti import yang dilevi di bawah perenggan 3, duti import hendaklah dikira mengikut peratusan nilai barang-barang itu sebagaimana yang ditetapkan di bawah

Peraturan-Peraturan Kastam (Kaedah Penilaian) 1999 [P.U. (A) 507/1999].”.

Penggantian perenggan 5 4.

Perintah ibu dipinda dengan menggantikan perenggan 5

dengan perenggan yang berikut:

Jadual Kedua hendaklah mematuhi Rukun Tafsiran Am Sistem Berharmonis sebagaimana yang dinyatakan dalam perenggan 4 Perintah Duti Kastam 2025.”.

Pindaan Jadual Pertama

5.

Perintah ibu dipinda dalam Jadual Pertama dengan menggantikan Appendix “B”

dengan appendix yang berikut:

P.U. (A) 427 4

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 2025

IN exercise of the powers conferred by subsection 11(1)

of the Customs Act 1967 [Act 235], the Minister makes the following order:

Citation and commencement 1.

(1)

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 2025.

(2)

This Order comes into operation on 16 December 2025.

Amendment of paragraph 3 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], which is referred to as the “principal Order”

in this Order, is amended in paragraph 3—

(a)

in subparagraph

“Customs

Duties

Order 2017

[P.U.

(A)

5/2017]”

the words

“Customs Duties Order 2025 [P.U. (A) 384/2025]”; and

(b)

in subparagraph

“Customs Duties Order 2017” the words “Customs Duties Order 2025”.

Substitution of paragraph 4 3.

The principal

Order is amended by substituting for paragraph 4

the following paragraph:

P.U. (A) 427 5

“Calculation of import duty 4.

For the purpose of determining the import duty levied under paragraph 3, the import duty shall be calculated according to the percentage of the value of the goods as prescribed under the Customs (Rules of Valuation) Regulations 1999 [P.U. (A) 507/1999].”.

Substitution of paragraph 5 4.

The principal

Order is amended by substituting for paragraph 5

the following paragraph:

“Classification of goods

5.

The classification of goods specified in the First Schedule and the Second Schedule shall comply with the General Rules for the

Interpretation of the Harmonized System as specified in paragraph 4 of the

Customs Duties Order 2025.”.

Amendment of First Schedule 5.

The principal Order is amended in the First Schedule by substituting for Appendix “B” the following appendix:

P.U. (A) 427 6

“Appendix “B”

PRODUCT SPECIFIC RULES

1.

For the purposes of the product specific rules set out in this Annex, the term:

(a)

“RVC 40%” means that the good has a regional value content, calculated using the formula set out in Article 27, 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

shall apply.

(b)

“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;

(c)

“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;

(d)

“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; and

(e)

“WO” means that the good is wholly obtained or produced entirely in a

Party as defined in Article 25.

2.

This Annex is based on the Harmonized System as amended on 1 January 2017.

P.U. (A) 427 7 3.

For the purposes of subparagraph 1(b) of Article 28, the following shall apply:

(a)

in the case of a good classified under subheadings 1803.10, 1803.20 and 1805.00 of the HS, 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

(b)

in the case of a good classified under subheading 2103.90 of the HS, 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, maté and spices

09.01

Coffee, whether or not roasted or decaffeinated; coffee husks and skins;

coffee substitutes containing coffee in any proportion.

- Coffee, not roasted:

P.U. (A) 427 8

Description of goods

Product specific rules

Chapter

Heading Subheading

0901.11

-- Not decaffeinated

0901.12

-- Decaffeinated

- Coffee roasted:

0901.21

-- Not decaffeinated

0901.22

-- Decaffeinated

0901.90

- Other

09.02

Tea, whether or not flavoured.

09.03 0903.00

Maté.

09.04

Pepper of the genus Piper; dried or crushed or ground fruits of the genus Capsicum or of the genus

Pimenta.

- Pepper:

0904.11

-- Neither crushed nor ground

0904.12

-- Crushed or ground

- Fruits of the genus Capsicum or of the genus Pimenta:

0904.21

-- Dried, neither crushed nor ground

0904.22

-- Crushed or ground

09.05

Vanilla.

09.06

Cinnamon and cinnamon-tree flowers.

- Neither crushed nor ground:

0906.11

--

Cinnamon

(Cinnamomum zeylanicum Blume)

0906.19

-- Other

0906.20

- Crushed or ground

09.07

Cloves (whole fruit, cloves and stems).

09.08

Nutmeg, mace and cardamoms.

09.09

Seeds of anise, badian, fennel, coriander, cumin or caraway;

juniper berries.

09.10

Ginger, saffron, turmeric

(curcuma), thyme, bay leaves, curry and other spices.

- Ginger:

0910.11

-- Neither crushed nor ground

0910.12

-- Crushed or ground

0910.20

- Saffron

0910.30

- Turmeric (curcuma)

- Other spices:

P.U. (A) 427 9

Description of goods

Product specific rules

Chapter

Heading Subheading

0910.91

-- 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:

0910.99

-- Other

10

Cereals

11

Products of the milling industry;

malt;

starches;

inulin;

wheat gluten

11.01 1101.00

Wheat or meslin flour.

11.02

Cereal flours other than of wheat or meslin.

11.03

Cereal groats, meal and pellets.

11.04

Cereal grains otherwise worked

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

11.05

Flour, meal, powder, flakes, granules and pellets of potatoes.

CC except from chapter 7.

11.06

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 Chapter 8.

1106.10

-

Of the dried leguminous CC

P.U. (A) 427 10

Description of goods

Product specific rules

Chapter

Heading Subheading vegetables of heading 07.13

1106.20

- Of sago or of roots or tubers of heading 07.14

CC except from chapter 7.

1106.30

- Of the products of Chapter 8

CC except from chapter 8.

11.07

Malt, whether or not roasted.

11.08

Starches; inulin.

11.09 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

15.01

Pig fat

(including lard)

and poultry fat, other than that of heading 02.09 or 15.03.

15.02

Fats of bovine animals, sheep or goats, other than those of heading 15.03.

15.03 1503.00

Lard stearin, lard oil, oleostearin, oleo-oil and tallow oil, not emulsified or mixed or otherwise prepared.

15.04

Fats and oils and their fractions, of fish or marine mammals, whether or not refined, but not chemically modified.

15.05 1505.00

Wool grease and fatty substances derived therefrom

(including lanolin).

15.06 1506.00

Other animal fats and oils and their fractions, whether or not

P.U. (A) 427 11

Description of goods

Product specific rules

Chapter

Heading Subheading refined, but not chemically modified.

15.07

Soya-bean oil and its fractions, whether or not refined, but not chemically modified.

15.08

Ground-nut oil and its fractions, whether or not refined, but not chemically modified.

1508.10

- Crude oil

1508.90

- Other

15.09

Olive oil and its fractions, whether or not refined, but not chemically modified.

1509.10

- Virgin

1509.90

- Other

15.10 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.

15.11

Palm oil and its fractions, whether or not refined, but not chemically modified.

15.12

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:

1512.11

-- Crude oil

1512.19

-- Other

- Cotton-seed oil and its fractions:

1512.21

-- Crude oil, whether or not gossypol has been removed

1512.29

-- Other

15.13

Coconut (copra), palm kernel or babassu oil and fractions thereof, whether or not refined, but not chemically modified.

15.14

Rape, colza or mustard oil and fractions thereof, whether or not

P.U. (A) 427 12

Description of goods

Product specific rules

Chapter

Heading Subheading refined, but not chemically modified.

15.15

Other fixed vegetable fats and oils

(including jojoba oil) and their fractions, whether or not refined, but not chemically modified.

15.16

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.

15.17

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 edible fats or oils or their fractions of heading 15.16.

15.18 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.

15.20 1520.00

Glycerol, crude; glycerol waters and glycerol lyes.

15.21

Vegetable waxes

(other than triglycerides), beeswax, other insect waxes and spermaceti, whether or not refined or coloured.

15.22 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

P.U. (A) 427 13

Description of goods

Product specific rules

Chapter

Heading Subheading crustaceans, molluscs or other aquatic invertebrates

16.01 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.

16.02

Other prepared or preserved meat, meat offal or blood.

1602.10

- Homogenised preparations

CC except from chapter 1 or 2.

1602.20

- Of liver of any animal

- Of poultry of heading 01.05:

1602.31

-- Of turkeys

CC except from chapter 1 or 2.

1602.32

-- Of fowls of the species Gallus domesticus

1602.39

-- Other

- Of swine:

1602.41

-- Hams and cuts thereof

CC except from chapter 1 or 2.

1602.42

-- Shoulders and cuts thereof

CC except from chapter 1 or 2.

1602.49

-- Other, including mixtures

CC except from chapter 1 or 2.

1602.50

- Of bovine animals

CC except from chapter 1 or 2.

1602.90

- Other, including preparations of blood of any animal

16.03 1603.00

Extracts and juices of meat, fish or crustaceans, molluscs or other aquatic invertebrates.

16.04

Prepared or preserved fish; caviar and caviar substitutes prepared from fish eggs.

- Fish, whole or in pieces, but not minced:

1604.11

-- Salmon

CC except from chapter 3.

1604.12

-- Herrings

CC except from chapter 3.

1604.13

-- Sardines, sardinella and brisling or sprats

1604.14

-- Tunas, skipjack and bonito CC except from

P.U. (A) 427 14

Description of goods

Product specific rules

Chapter

Heading Subheading

(Sarda spp.)

chapter 3.

1604.15

-- Mackerel

CC except from chapter 3.

1604.16

-- Anchovies

CC except from chapter 3.

1604.17

-- Eels

CC except from chapter 3.

1604.18

-- Shark fins

CC except from chapter 3.

1604.19

-- Other

CC except from chapter 3.

1604.20

- Other prepared or preserved fish

CC except from chapter 3.

- Caviar and caviar substitutes:

1604.31

-- Caviar

1604.32

-- Caviar substitutes

16.05

Crustaceans, molluscs and other aquatic invertebrates, prepared or preserved.

1605.10

- Crab

CC except from chapter 3.

- Shrimps and prawns:

1605.21

-- Not in airtight container

1605.29

-- Other

1605.30

- Lobster

CC except from chapter 3.

1605.40

- Other crustaceans

- Molluscs:

1605.51

-- Oysters

CC except from chapter 3.

1605.52

--

Scallops, including queen scallops

CC except from chapter 3.

1605.53

-- Mussels

CC except from chapter 3.

1605.54

-- Cuttle fish and squid

CC except from chapter 3.

1605.55

-- Octopus

CC except from chapter 3.

1605.56

-- Clams, cockles and arkshells

CC except from chapter 3.

1605.57

-- Abalone

CC except from chapter 3.

1605.58

-- Snails, other than sea snails

CC except from

P.U. (A) 427 15

Description of goods

Product specific rules

Chapter

Heading Subheading chapter 3.

1605.59

-- Other

CC except from chapter 3.

- Other aquatic invertebrates:

1605.61

-- Sea cucumbers

CC except from chapter 3.

1605.62

-- Sea urchins

CC except from chapter 3.

1605.63

-- Jellyfish

CC except from chapter 3.

1605.69

-- Other

CC except from chapter 3.

17

Sugars and sugar confectionery

17.01

Cane or beet sugar and chemically pure sucrose, in solid form.

CC except from chapter 12.

17.02

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:

1702.11

-- Containing by weight 99% or more lactose, expressed as anhydrous lactose, calculated on the dry matter

CC except from chapter 4.

1702.19

-- Other

CC except from chapter 4.

1702.20

- Maple sugar and maple syrup

1702.30

- 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.

1702.40

- Glucose and glucose syrup, containing in the dry state at least 20% but less than 50% by weight of fructose, excluding invert sugar

CC except from chapter 11 or 12.

1702.50

- Chemically pure fructose

CC except from chapter 11 or 12.

1702.60

- Other fructose and fructose CC except from

P.U. (A) 427 16

Description of goods

Product specific rules

Chapter

Heading Subheading syrup, containing in the dry state more than 50% by weight of fructose, excluding invert sugar chapter 11 or 12.

1702.90

- Other, including invert sugar and other sugar and sugar syrup blends containing in the dry state 50% by weight of fructose

17.03

Molasses resulting from the extraction or refining of sugar.

CC except from chapter 12.

17.04

Sugar confectionery

(including white chocolate), not containing cocoa.

1704.10

- Chewing gum, whether or not sugar-coated

1704.90

- Other

18

Cocoa and cocoa preparations

18.01 1801.00

Cocoa beans, whole or broken, raw or roasted.

18.02 1802.00

Cocoa shells, husks, skins and other cocoa waste.

18.03

Cocoa paste, whether or not defatted.

18.04 1804.00

Cocoa butter, fat and oil.

18.05 1805.00

Cocoa powder, not containing added sugar or other sweetening matter.

18.06

Chocolate and other food preparations containing cocoa.

19

Preparations of cereals, flour, starch or milk;

pastrycooks’

products

19.01

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

P.U. (A) 427 17

Description of goods

Product specific rules

Chapter

Heading Subheading basis, not elsewhere specified or included.

19.02

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.

19.03 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.

19.04

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.

19.05

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.

1905.10

- Crispbread

1905.20

- Gingerbread and the like

- Sweet biscuits; waffles and wafers:

1905.31

-- Sweet biscuits

1905.32

-- Waffles and wafers

1905.40

- Rusks, toasted bread and similar toasted products

1905.90

- Other

CC except from heading 11.05.

20

Preparations of vegetables, fruit, nuts or other parts of plants

P.U. (A) 427 18

Description of goods

Product specific rules

Chapter

Heading Subheading

20.01

Vegetables, fruit, nuts and other edible parts of plants, prepared or preserved by vinegar or acetic acid.

CC except from chapter 7 or 8.

20.02

Tomatoes prepared or preserved otherwise than by vinegar or acetic acid.

CC except from chapter 7.

20.03

Mushrooms and truffles, prepared or preserved otherwise than by vinegar or acetic acid.

CC except from chapter 7.

20.04

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.

20.05

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.

20.06 2006.00

Vegetables, fruit, nuts, fruit-peel and other parts of plants, preserved by sugar (drained, glacé or crystallised).

CC except from chapter 7 or 8.

20.07

Jams, fruit jellies, marmalades, fruit or nut purée and fruit or nut pastes, obtained by cooking, whether or not containing added sugar or other sweetening matter.

2007.10

- Homogenised preparations

CC except from chapter 8.

- Other:

2007.91

-- Citrus fruit

CC except from chapter 8.

2007.99

-- Other

CC except from chapter 7 or 8.

20.08

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

P.U. (A) 427 19

Description of goods

Product specific rules

Chapter

Heading Subheading seeds, whether or not mixed together:

2008.11

-- Ground-nuts

CC except from chapter 12.

2008.19

-- Other, including mixtures

CC except from chapter 8.

2008.20

- Pineapples

CC except from chapter 8.

2008.30

- Citrus fruit

CC except from chapter 8.

2008.40

- Pears

CC except from chapter 8.

2008.50

- Apricots

CC except from chapter 8.

2008.60

- Cherries

CC except from chapter 8.

2008.70

- Peaches, including nectarines

CC except from chapter 8.

2008.80

- Strawberries

CC except from chapter 8.

- Other, including mixtures other than those of subheading 2008.19:

2008.91

-- Palm hearts

CC except from chapter 8.

2008.93

--

Cranberries

(Vaccinium macrocarpon,

Vaccinium oxycoccos, Vaccinium vitis-idaea)

2008.97

-- Mixtures

CC except from chapter 8.

2008.99

-- Other

CC except from ume of subheadings 0810.90

and 0812.90, or taro of subheading 0714.90.

20.09

Fruit juices

(including grape must)

and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter.

P.U. (A) 427 20

Description of goods

Product specific rules

Chapter

Heading Subheading 21

Miscellaneous edible preparations

21.01

Extracts, essences and concentrates, of coffee, tea or maté and preparations with a basis of these products or with a basis of coffee, tea or maté;

roasted chicory and other roasted coffee substitutes, and extracts, essences and concentrates thereof.

-

Extracts, essences and concentrates, of coffee, and preparations with a basis of these extracts, essences or concentrates or with a basis of coffee:

2101.11

--

Extracts, essences and concentrates

2101.12

-- Preparations with a basis of extracts, essences or concentrates or with a basis of coffee

2101.20

-

Extracts, essences and concentrates, of tea or maté, and preparations with a basis of these extracts, essences or concentrates or with a basis of tea or maté

2101.30

- Roasted chicory and other roasted coffee substitutes, and extracts, essences and concentrates thereof

CC except from chapter 10 or 19.

21.02

Yeasts (active or inactive); other single-cell micro-organisms, dead

(but not including vaccines of heading 30.02); prepared baking powders.

21.03

Sauces and preparations therefor;

mixed condiments and mixed seasonings; mustard flour and meal and prepared mustard.

2103.10

- Soya sauce

2103.20

- Tomato ketchup and other tomato sauces

CC except from chapter 7 or 20.

2103.30

- Mustard flour and meal and prepared mustard

P.U. (A) 427 21

Description of goods

Product specific rules

Chapter

Heading Subheading

2103.90

- Other

21.04

Soups and broths and preparations therefor;

homogenised composite food preparations.

21.05 2105.00

Ice cream and other edible ice, whether or not containing cocoa.

21.06

Food preparations not elsewhere specified or included.

2106.10

-

Protein concentrates and textured protein substances

2106.90

- Other

22

Beverages, spirits and vinegar

22.01

Waters, including natural or artificial mineral waters and aerated waters, not containing added sugar or other sweetening matter nor flavoured; ice and snow.

22.02

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.

2202.10

- Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured

- Other:

2202.91

-- Non-alcoholic beer

2202.99

-- Other

22.03 2203.00

Beer made from malt.

22.04

Wine of fresh grapes, including fortified wines; grape must other than that of heading 20.09.

22.05

Vermouth and other wine of fresh grapes flavoured with plants or aromatic substances.

22.06 2206.00

Other fermented beverages (for example, cider, perry, mead, saké);

mixtures of fermented

P.U. (A) 427 22

Description of goods

Product specific rules

Chapter

Heading Subheading beverages and mixtures of fermented beverages and non-alcoholic beverages, not elsewhere specified or included.

22.07

Undenatured ethyl alcohol of an alcoholic strength by volume of 80% vol. or higher; ethyl alcohol and other spirits, denatured, of any strength.

22.08

Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80%

vol.;

spirits, liqueurs and other spirituous beverages.

2208.20

- Spirits obtained by distilling grape wine or grape marc

CTH except from heading 22.07.

2208.30

- Whiskies

CTH except from heading 22.07.

2208.40

- Rum and other spirits obtained by distilling fermented sugar-cane products

CTH except from heading 22.07.

2208.50

- Gin and Geneva

CTH except from heading 22.07.

2208.60

- Vodka

CTH except from heading 22.07.

2208.70

- Liqueurs and cordials

CTH except from heading 22.07.

2208.90

- Other

RVC 40% and

CTH for saké compound or cooking saké

(Mirin).

P.U. (A) 427 23

Description of goods

Product specific rules

Chapter

Heading Subheading

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.

22.09 2209.00

Vinegar and substitutes for vinegar obtained from acetic acid.

23

Residues and waste from the food industries;

prepared animal fodder

23.01

Flours, meals and pellets, of meat or meat offal, of fish or of crustaceans, molluscs or other aquatic invertebrates, unfit for human consumption; greaves.

23.02

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.

23.03

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.

23.04 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.

23.05 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.

23.06

Oil-cake and other solid residues, CTH

P.U. (A) 427 24

Description of goods

Product specific rules

Chapter

Heading Subheading 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.

23.07 2307.00

Wine lees; argol.

23.08 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.

23.09

Preparations of a kind used in animal feeding.

24

Tobacco and manufactured tobacco substitutes

24.01

Unmanufactured tobacco; tobacco refuse.

2401.10

- Tobacco, not stemmed/stripped

2401.20

-

Tobacco, partly or wholly stemmed/stripped

2401.30

- Tobacco refuse

24.02

Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes.

24.03

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

25.01 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

29.05

Acyclic alcohols and their

P.U. (A) 427 25

Description of goods

Product specific rules

Chapter

Heading Subheading halogenated, sulphonated, nitrated or nitrosated derivatives.

- Other polyhydric alcohols:

2905.44

-- D-glucitol (sorbitol)

CTH except from heading 17.02.

29.06

Cyclic alcohols and their halogenated, sulphonated, nitrated or nitrosated derivatives.

-

Cyclanic, cyclenic or cycloterpenic:

2906.11

-- Menthol

CC except from chapter 33.

29.18

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:

2918.14

-- Citric acid

CC except from chapter 17 or 23.

2918.15

-- Salts and esters of citric acid

CC except from chapter 17 or 23.

29.40

2940.00

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, 29.38

or 29.

39.

CTH except from heading 17.02.

35

Albuminoidal substances;

modified starches;

glues;

enzymes

35.02

Albumins (including concentrates of two or more whey proteins, containing by weight more than

P.U. (A) 427 26

Description of goods

Product specific rules

Chapter

Heading Subheading 80% whey proteins, calculated on the dry matter), albuminates and other albumin derivatives.

- Egg albumin:

3502.11

-- Dried

CC except from chapter 4.

3502.19

-- Other

CC except from chapter 4.

3502.20

-

Milk albumin, including concentrates of two or more whey proteins

3502.90

- Other

35.03 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.

35.05

Dextrins and other modified starches

(for example, pregelatinised or esterified starches); glues based on starches, or on dextrins or other modified starches.

38

Miscellaneous chemical products

38.09

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.

3809.10

- With a basis of amylaceous substances

CTH except from heading 11.08 or 35.05.

38.24

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

P.U. (A) 427 27

Description of goods

Product specific rules

Chapter

Heading Subheading elsewhere specified or included.

3824.60

- 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)

Chapter 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

43.01

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.

43.02

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.

43.03

Articles of apparel, clothing accessories and other articles of furskin.

4303.10

- Articles of apparel and clothing accessories

CTH except from heading 43.02.

4303.90

- Other

43.04 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

44.01

Fuel wood, in logs, in billets, in twigs, in faggots or in similar forms; wood in chips or particles;

sawdust and wood waste and

P.U. (A) 427 28

Description of goods

Product specific rules

Chapter

Heading Subheading scrap, whether or not agglomerated in logs, briquettes, pellets or similar forms.

44.02

Wood charcoal (including shell or nut charcoal), whether or not agglomerated.

44.03

Wood in the rough, whether or not stripped of bark or sapwood, or roughly squared.

44.04

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.

44.05 4405.00

Wood wool; wood flour.

44.06

Railway or tramway sleepers

(cross-ties) of wood.

44.07

Wood sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or end-jointed, of a thickness exceeding 6mm.

44.08

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 6mm.

44.09

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.

P.U. (A) 427 29

Description of goods

Product specific rules

Chapter

Heading Subheading

44.10

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.

44.11

Fibreboard of wood or other ligneous materials, whether or not bonded with resins or other organic substances.

44.12

Plywood, veneered panels and similar laminated wood.

CTH except from heading 44.07 or 44.08.

44.13 4413.00

Densified wood, in blocks, plates, strips or profile shapes.

44.14 4414.00

Wooden frames for paintings, photographs, mirrors or similar objects.

44.15

Packing cases, boxes, crates, drums and similar packings, of wood;

cable-drums of wood;

pallets, box pallets and other load boards, of wood; pallet collars of wood.

44.16 4416.00

Casks, barrels, vats, tubs and other coopers'

products and parts thereof, of wood, including staves.

44.17 4417.00

Tools, tool bodies, tool handles, broom or brush bodies and handles, of wood; boot or shoe lasts and trees, of wood.

44.18

Builders' joinery and carpentry of wood, including cellular wood panels, assembled flooring panels, shingles and shakes.

44.19

Tableware and kitchenware, of wood.

44.20

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

P.U. (A) 427 30

Description of goods

Product specific rules

Chapter

Heading Subheading

Chapter 94.

44.21

Other articles of wood.

46

Manufactures of straw, of esparto or of other plaiting materials;

basketware and wickerwork

46.01

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:

4601.21

-- Of bamboo

CC except from igusa of subheading 1401.90.

4601.22

-- Of rattan

CC except from igusa of subheading 1401.90.

4601.29

-- Other

CC except from igusa of subheading 1401.90.

- Other:

4601.92

-- Of bamboo

CC except from igusa of subheading 1401.90.

4601.93

-- Of rattan

CC except from igusa of subheading 1401.90.

4601.94

-- 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

P.U. (A) 427 31

Description of goods

Product specific rules

Chapter

Heading Subheading 50

Silk

50.01 5001.00

Silk-worm cocoons suitable for reeling.

50.02 5002.00

Raw silk (not thrown).

50.03 5003.00

Silk waste (including cocoons unsuitable for reeling, yarn waste and garnetted stock).

50.04 5004.00

Silk yarn (other than yarn spun from silk waste) not put up for retail sale.

50.05 5005.00

Yarn spun from silk waste, not put up for retail sale.

CTH except from heading 50.06.

50.06 5006.00

Silk yarn and yarn spun from silk waste, put up for retail sale; silk-worm gut.

CTH except from heading 50.05.

50.07

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

P.U. (A) 427 32

Description of goods

Product specific rules

Chapter

Heading Subheading entirely in one or more of the

Parties.

51

Wool, fine or coarse animal hair;

horsehair yarn and woven fabric

51.01

Wool, not carded or combed.

51.02

Fine or coarse animal hair, not carded or combed.

51.03

Waste of wool or of fine or coarse animal hair, including yarn waste but excluding garnetted stock.

51.04 5104.00

Garnetted stock of wool or of fine or coarse animal hair.

51.05

Wool and fine or coarse animal hair, carded or combed (including combed wool in fragments).

51.06

Yarn of carded wool, not put up for retail sale.

CTH except from heading 51.06 through 51.10.

51.07

Yarn of combed wool, not put up for retail sale.

CTH except from heading 51.06 through 51.10.

51.08

Yarn of fine animal hair (carded or combed), not put up for retail sale.

CTH except from heading 51.06 through 51.10.

51.09

Yarn of wool or of fine animal hair, put up for retail sale.

CTH except from heading 51.06 through 51.10.

51.10 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.

51.11

Woven fabrics of carded wool or of carded fine animal hair.

CTH except from heading 51.11 through 51.13, provided

51.12

Woven fabrics of combed wool or of combed fine animal hair.

P.U. (A) 427 33

Description of goods

Product specific rules

Chapter

Heading Subheading

51.13 5113.00

Woven fabrics of coarse animal hair or of horsehair.

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.

52

Cotton

52.01 5201.00

Cotton, not carded or combed.

52.02

Cotton waste (including yarn waste and garnetted stock).

52.03 5203.00

Cotton, carded or combed.

52.04

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

52.05

Cotton yarn (other than sewing thread), containing 85% or more by weight of cotton, not put up for retail sale.

P.U. (A) 427 34

Description of goods

Product specific rules

Chapter

Heading Subheading

52.06

Cotton yarn (other than sewing thread), containing less than 85%

by weight of cotton, not put up for retail sale.

are used, each of the non-originating materials is carded or combed entirely in one or more of the

Parties.

52.07

Cotton yarn (other than sewing thread) put up for retail sale.

52.08

Woven fabrics of cotton, containing 85% or more by weight of cotton, weighing not more than 200g/m

2.

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.

52.09

Woven fabrics of cotton, containing 85% or more by weight of cotton, weighing more than 200g/m2.

52.10

Woven fabrics of cotton, containing less than 85% by weight of cotton, mixed mainly or solely with man-made fibres, weighing not more than 200g/m2.

52.11

Woven fabrics of cotton, containing less than 85% by weight of cotton, mixed mainly or solely with man-made fibres, weighing more than 200g/m2.

52.12

Other woven fabrics of cotton.

P.U. (A) 427 35

Description of goods

Product specific rules

Chapter

Heading Subheading 53

Other vegetable textile fibres;

paper yarn and woven fabrics of paper yarn

53.01

Flax, raw or processed but not spun;

flax tow and waste

(including yarn waste and garnetted stock).

53.02

True hemp (Cannabis sativa L.), raw or processed but not spun;

tow and waste of true hemp

(including yarn waste and garnetted stock).

53.03

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).

53.05 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).

53.06

Flax yarn.

CTH except from heading 53.06 through 53.08.

53.07

Yarn of jute or of other textile bast fibres of heading 53.

03.

CTH except from heading 53.06 through 53.08.

53.08

Yarn of other vegetable textile fibres; paper yarn.

CTH except from heading 53.06 through 53.08.

53.09

Woven fabrics of flax.

CTH except from heading 53.09 through 53.11, provided

53.10

Woven fabrics of jute or of other textile bast fibres of heading 53.03.

53.11 5311.00

Woven fabrics of other vegetable textile fibres; woven fabrics of that, where non-originating

P.U. (A) 427 36

Description of goods

Product specific rules

Chapter

Heading Subheading paper yarn.

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.

54

Man-made filaments; strip and the like of man-made textile materials

54.01

Sewing thread of man-made filaments, whether or not put up for retail sale.

54.02

Synthetic filament yarn (other than sewing thread), not put up for retail sale, including synthetic monofilament of less than 67

decitex.

54.03

Artificial filament yarn (other than sewing thread), not put up for retail sale, including artificial monofilament of less than 67

decitex.

P.U. (A) 427 37

Description of goods

Product specific rules

Chapter

Heading Subheading

54.04

Synthetic monofilament of 67

decitex or more and of which no cross-sectional dimension exceeds 1mm; strip and the like (for example, artificial straw)

of synthetic textile materials of an apparent width not exceeding 5mm.

54.05 5405.00

Artificial monofilament of 67

decitex or more and of which no cross-sectional dimension exceeds 1mm; strip and the like (for example, artificial straw)

of artificial textile materials of an apparent width not exceeding 5mm.

54.06 5406.00

Man-made filament yarn (other than sewing thread), put up for retail sale.

54.07

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,

54.08

Woven fabrics of artificial filament yarn, including woven fabrics obtained from materials of heading 54.05.

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

P.U. (A) 427 38

Description of goods

Product specific rules

Chapter

Heading Subheading entirely and that the non-originating material of heading 54.07

or 54.08

is woven entirely in one or more of the Parties.

55

Man-made staple fibres

55.01

Synthetic filament tow.

CC except from heading 54.01

through 54.06.

55.02

Artificial filament tow.

CC except from heading 54.01

through 54.06.

55.03

Synthetic staple fibres, not carded, combed or otherwise processed for spinning.

CC except from heading 54.01

through 54.06.

55.04

Artificial staple fibres, not carded, combed or otherwise processed for spinning.

CC except from heading 54.01

through 54.06.

55.05

Waste (including noils, yarn waste and garnetted stock) of man-made fibres.

CC except from heading 54.01

through 54.06.

55.06

Synthetic staple fibres, carded, combed or otherwise processed for spinning.

CC except from heading 54.01

through 54.06.

55.07 5507.00

Artificial staple fibres, carded, combed or otherwise processed for spinning.

CC except from heading 54.01

through 54.06.

55.08

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-

55.09

Yarn (other than sewing thread)

of synthetic staple fibres, not put up for retail sale.

55.10

Yarn (other than sewing thread)

of artificial staple fibres, not put up for retail sale.

55.11

Yarn (other than sewing thread)

of man-made staple fibres, put up originating materials is

P.U. (A) 427 39

Description of goods

Product specific rules

Chapter

Heading Subheading for retail sale.

carded or combed entirely in one or more of the

Parties.

55.12

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.

55.13

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 170g/m2.

55.14

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 170g/m2.

55.15

Other woven fabrics of synthetic staple fibres.

55.16

Woven fabrics of artificial staple fibres.

56

Wadding, felt and nonwovens;

special yarns; twine, cordage, ropes and cables and articles thereof

P.U. (A) 427 40

Description of goods

Product specific rules

Chapter

Heading Subheading

56.01

Wadding of textile materials and articles thereof; textile fibres, not exceeding 5mm 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.

56.02

Felt, whether or not impregnated, coated, covered or laminated.

56.03

Nonwovens, whether or not impregnated, coated, covered or laminated.

CC except from heading 55.08

through 55.16.

56.04

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,

51.06 through 51.10,

52.04

through 52.07,

53.06 through 53.08,

54.01

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.

56.05 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.

56.06 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.

56.07

Twine, cordage, ropes and cables, whether or not plaited or braided and whether or not impregnated, coated, covered or sheathed with rubber or plastics.

56.08

Knotted netting of twine, cordage or rope; made up fishing nets and other made up nets, of textile materials.

56.09 5609.00

Articles of yarn, strip or the like of heading 54.04 or 54.05, twine, cordage, rope or cables, not

P.U. (A) 427 41

Description of goods

Product specific rules

Chapter

Heading Subheading 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,

54.08, or 55.12

through 55.16, provided that, where non-originating materials of heading 50.04

through 50.06,

51.06 through 51.10,

52.04

through 52.07,

53.06 through 53.08,

54.01

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 50.04

through 50.06,

51.06 through 51.10,

52.04

through 52.07,

53.06 through 53.08,

54.01

through 54.06, or 55.08

P.U. (A) 427 42

Description of goods

Product specific rules

Chapter

Heading Subheading 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

59.01

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,

54.08, or 55.12

through 55.16.

59.02

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, 54.08, or 55.12 through 55.16, provided that, where non-originating materials of heading 50.04

through 50.06,

51.06 through 51.10,

52.04

through 52.07,

53.06 through 53.08,

54.01

through 54.06, or 55.08

through 55.11

P.U. (A) 427 43

Description of goods

Product specific rules

Chapter

Heading Subheading are used, each of the non-originating materials is spun entirely in one or more of the Parties.

59.03

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,

54.08, or 55.12

through 55.16, provided that, where non-originating materials of heading 50.04

through 50.06,

51.06 through 51.10,

52.04

through 52.07,

53.06 through 53.08,

54.01

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.

59.04

Linoleum, whether or not cut to shape; floor coverings consisting of a coating or covering applied on a textile backing, whether or not cut to shape.

59.05 5905.00

Textile wall coverings.

59.06

Rubberised textile fabrics, other than those of heading 59.02.

59.07 5907.00

Textile fabrics otherwise impregnated, coated or covered;

painted canvas being theatrical scenery, studio back-cloths or the like.

59.08 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.

59.09 5909.00

Textile hosepiping and similar textile tubing, with or without lining, armour or accessories of other materials.

59.10 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,

P.U. (A) 427 44

Description of goods

Product specific rules

Chapter

Heading Subheading 54.07, 54.08, or 55.12 through 55.16, provided that, where non-originating materials of heading 50.04

through 50.06,

51.06 through 51.10,

52.04

through 52.07,

53.06 through 53.08,

54.01

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.

59.11

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,

54.08, or 55.12

through 55.16, provided that, where non-originating materials of heading 50.04

through 50.06,

51.06 through 51.10,

52.04

through 52.07,

53.06 through 53.08,

54.01

through 54.06,

P.U. (A) 427 45

Description of goods

Product specific rules

Chapter

Heading Subheading 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,

51.06 through 51.10,

52.04

through 52.07,

53.06 through 53.08,

54.01

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

P.U. (A) 427 46

Description of goods

Product specific rules

Chapter

Heading Subheading 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,

55.12

through 55.16

or chapter 60

are used, each of the non-originating materials is knitted or crocheted entirely in one or more of the

Parties.

62

Articles of apparel and clothing accessories, not knitted or crocheted

62.01

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,

55.12

through 55.16

62.02

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.

62.03

Men's or boys' suits, ensembles, jackets, blazers, trousers, bib and or chapter 60

are used, each

P.U. (A) 427 47

Description of goods

Product specific rules

Chapter

Heading Subheading brace overalls, breeches and shorts (other than swimwear).

of the non-originating materials is woven entirely in one or more of the Parties.

62.04

Women's or girls'

suits, ensembles, jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear).

62.05

Men's or boys' shirts.

62.06

Women's or girls' blouses, shirts and shirt-blouses.

62.07

Men's or boys' singlets and other vests, underpants, briefs, nightshirts, pyjamas, bathrobes, dressing gowns and similar articles.

62.08

Women's or girls' singlets and other vests, slips, petticoats, briefs, panties, nightdresses, pyjamas, negligees, bathrobes, dressing gowns and similar articles.

62.09

Babies' garments and clothing accessories.

62.10

Garments, made up of fabrics of heading 56.02, 56.03, 59.03, 59.06

or 59.07.

62.11

Track suits, ski suits and swimwear; other garments.

62.12

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,

55.12

through 55.16

or chapter 60

are used, each of the non-P.U. (A) 427 48

Description of goods

Product specific rules

Chapter

Heading Subheading originating materials is woven, or knitted or crocheted entirely in one or more of the

Parties.

62.13

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,

55.12

through 55.16

or chapter 60

are used, each of the non-originating materials is woven entirely in one or more of the Parties.

62.14

Shawls, scarves, mufflers, mantillas, veils and the like.

62.15

Ties, bow ties and cravats.

62.16 6216.00

Gloves, mittens and mitts.

62.17

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

63.01

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, 55.12

63.02

Bed linen, table linen, toilet linen and kitchen linen.

63.03

Curtains (including drapes) and interior blinds; curtain or bed valances.

63.04

Other furnishing articles, excluding those of heading 94.04.

63.05

Sacks and bags, of a kind used for the packing of goods.

63.06

Tarpaulins, awnings and sunblinds; tents; sails for boats, through 55.16

or chapter 60

P.U. (A) 427 49

Description of goods

Product specific rules

Chapter

Heading Subheading sailboards or landcraft; camping goods.

are used, each of the non-originating materials is woven, or knitted or crocheted entirely in one or more of the

Parties.

63.07

Other made up articles, including dress patterns.

63.08 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.

63.09 6309.00

Worn clothing and other worn articles.

WO

63.10

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

65.01 6501.00

Hat-forms, hat bodies and hoods of felt, neither blocked to shape nor with made brims; plateaux and manchons

(including slit manchons), of felt.

65.02 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.

65.04 6504.00

Hats and other headgear, plaited or made by assembling strips of any material, whether or not lined or trimmed.

65.05 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;

P.U. (A) 427 50

Description of goods

Product specific rules

Chapter

Heading Subheading hair-nets of any material, whether or not lined or trimmed.

65.06

Other headgear, whether or not lined or trimmed.

65.07 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

70.18

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 1mm in diameter.

7018.10

- Glass beads, imitation pearls, imitation precious or semi-precious stones and similar glass smallwares

7018.90

- 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

71.01

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.

71.03

Precious stones

(other than diamonds)

and semi-precious stones, whether or not worked or graded but not strung, mounted or

P.U. (A) 427 51

Description of goods

Product specific rules

Chapter

Heading Subheading set; ungraded precious stones

(other than diamonds) and semi-precious stones, temporarily strung for convenience of transport.

71.13

Articles of jewellery and parts thereof, of precious metal or of metal clad with precious metal.

71.14

Articles of goldsmiths'

or silversmiths' wares and parts thereof, of precious metal or of metal clad with precious metal.

71.15

Other articles of precious metal or of metal clad with precious metal.

71.16

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

72.01

Pig iron and spiegeleisen in pigs, blocks or other primary forms.

72.02

Ferro-alloys.

72.03

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.

72.04

Ferrous waste and scrap;

remelting scrap ingots of iron or steel.

72.05

Granules and powders, of pig iron, spiegeleisen, iron or steel.

72.06

Iron and non-alloy steel in ingots or other primary forms (excluding iron of heading 72.03).

72.07

Semi-finished products of iron or non-alloy steel.

72.08

Flat-rolled products of iron or non-alloy steel, of a width of 600mm or more, hot-rolled, not

P.U. (A) 427 52

Description of goods

Product specific rules

Chapter

Heading Subheading clad, plated or coated.

72.09

Flat-rolled products of iron or non-alloy steel, of a width of 600mm or more, cold-rolled

(cold-reduced), not clad, plated or coated.

72.10

Flat-rolled products of iron or non-alloy steel, of a width of 600mm or more, clad, plated or coated.

72.11

Flat-rolled products of iron or non-alloy steel, of a width of less than 600mm, not clad, plated or coated.

72.12

Flat-rolled products of iron or non-alloy steel, of a width of less than 600mm, clad, plated or coated.

72.13

Bars and rods, hot-rolled, in irregularly wound coils, of iron or non-alloy steel.

72.14

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 twisted after rolling.

72.15

Other bars and rods of iron or non-alloy steel.

72.16

Angles, shapes and sections of iron or non-alloy steel.

72.17

Wire of iron or non-alloy steel.

72.18

Stainless steel in ingots or other primary forms;

semi-finished products of stainless steel.

72.19

Flat-rolled products of stainless steel, of a width of 600mm or more.

72.20

Flat-rolled products of stainless steel, of a width of less than 600mm.

72.21 7221.00

Bars and rods, hot-rolled, in irregularly wound coils, of

P.U. (A) 427 53

Description of goods

Product specific rules

Chapter

Heading Subheading stainless steel.

72.22

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:

7222.11

-- Of circular cross-section

7222.19

-- Other

7222.30

- Other bars and rods

7222.40

- Angles, shapes and sections

72.25

Flat-rolled products of other alloy steel, of a width of 600mm or more.

72.26

Flat-rolled products of other alloy steel, of a width of less than 600mm.

72.27

Bars and rods, hot-rolled, in irregularly wound coils, of other alloy steel.

72.28

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.

72.29

Wire of other alloy steel.

73

Articles of iron or steel

73.01

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.

73.02

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.

P.U. (A) 427 54

Description of goods

Product specific rules

Chapter

Heading Subheading

73.03 7303.00

Tubes, pipes and hollow profiles, of cast iron.

73.04

Tubes, pipes and hollow profiles, seamless, of iron (other than cast iron) or steel.

73.05

Other tubes and pipes

(for example, welded, riveted or similarly closed), having circular cross-sections, the external diameter of which exceeds 406.4mm, of iron or steel.

73.06

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:

7306.11

-- Welded, of stainless steel

7306.19

-- Other

- Casing and tubing of a kind used in drilling for oil or gas:

7306.21

-- Welded, of stainless steel

7306.29

-- Other

7306.30

-

Other, welded, of circular cross-section, of iron or non-alloy steel

7306.40

-

Other, welded, of circular cross-section, of stainless steel

7306.50

-

Other, welded, of circular cross-section, of other alloy steel

- Other, welded, of non-circular cross-section:

7306.61

--

Of square or rectangular cross-section

7306.69

--

Of other non-circular cross-section

7306.90

- Other

RVC 40% or CC except from heading 72.08,

72.09 or 72.11.

73.07

Tube or pipe fittings (for example, couplings, elbows, sleeves), of iron or steel.

P.U. (A) 427 55

Description of goods

Product specific rules

Chapter

Heading Subheading

- Cast fittings:

7307.11

-- Of non-malleable cast iron

7307.19

-- Other-Other, of stainless steel:

7307.21

-- Flanges

7307.22

-- Threaded elbows, bends and sleeves

7307.23

-- Butt welding fittings

7307.29

-- Other-Other:

7307.91

-- Flanges

7307.92

-- Threaded elbows, bends and sleeves

7307.93

-- Butt welding fittings

7307.99

-- Other

73.08

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, 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.

7308.10

- Bridges and bridge-sections

7308.20

- Towers and lattice masts

7308.30

- Doors, windows and their frames and thresholds for doors

7308.40

-

Equipment for scaffolding, shuttering, propping or pitpropping

7308.90

- Other

CTH except from heading 72.08 through 72.12, or 72.16.

73.09 7309.00

Reservoirs, tanks, vats and similar containers for any material (other

P.U. (A) 427 56

Description of goods

Product specific rules

Chapter

Heading Subheading than compressed or liquefied gas), of iron or steel, of a capacity exceeding 300l, whether or not lined or heat-insulated, but not fitted with mechanical or thermal equipment.

73.10

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 300l, whether or not lined or heat-insulated, but not fitted with mechanical or thermal equipment.

73.11 7311.00

Containers for compressed or liquefied gas, of iron or steel.

73.12

Stranded wire, ropes, cables, plaited bands, slings and the like, of iron or steel, not electrically insulated.

73.13 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.

73.14

Cloth (including endless bands), grill, netting and fencing, of iron or steel wire; expanded metal of iron or steel.

73.15

Chain and parts thereof, of iron or steel.

- Articulated link chain and parts thereof:

7315.11

-- Roller chain

7315.12

-- Other chain

7315.19

-- Parts

7315.20

- Skid chain

- Other chain:

7315.81

-- Stud-link

7315.82

-- Other, welded link

7315.89

-- Other

RVC 40% or CC except from heading 72.13

P.U. (A) 427 57

Description of goods

Product specific rules

Chapter

Heading Subheading through 72.17.

7315.90

- Other parts

73.16 7316.00

Anchors, grapnels and parts thereof, of iron or steel.

73.17 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.

73.18

Screws, bolts, nuts, coach screws, screw hooks, rivets, cotters, cotter-pins, washers (including spring washers)

and similar articles, of iron or steel.

- Threaded articles:

7318.11

-- Coach screws

7318.12

-- Other wood screws

7318.13

-- Screw hooks and screw rings

7318.14

-- Self-tapping screws

7318.15

-- Other screws and bolts, whether or not with their nuts or washers

7318.16

-- Nuts

7318.19

-- Other

- Non-threaded articles:

7318.21

-- Spring washers and other lock washers

7318.22

-- Other washers

7318.23

-- Rivets

7318.29

-- Other

73.19

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.

73.20

Springs and leaves for springs, of iron or steel.

7320.10

- Leaf-springs and leaves therefor

7320.20

- Helical springs

7320.90

- Other

P.U. (A) 427 58

Description of goods

Product specific rules

Chapter

Heading Subheading except from heading 72.08

through 72.17.

73.21

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.

73.22

Radiators for central heating, not electrically heated, and parts thereof, of iron or steel; air heaters and hot air distributors

(including 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.

73.23

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.

73.24

Sanitary ware and parts thereof, of iron or steel.

73.25

Other cast articles of iron or steel.

73.26

Other articles of iron or steel.

- Forged or stamped, but not further worked:

7326.11

-- Grinding balls and similar articles for mills

7326.19

-- Other

7326.20

- 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

84.07

Spark-ignition reciprocating or

P.U. (A) 427 59

Description of goods

Product specific rules

Chapter

Heading Subheading rotary internal combustion piston engines.

- Reciprocating piston engines of a kind used for the propulsion of vehicles of Chapter 87:

8407.31

-- Of a cylinder capacity not exceeding 50cc

8407.32

-- Of a cylinder capacity exceeding 50cc but not exceeding 250cc

8407.33

-- Of a cylinder capacity exceeding 250cc but not exceeding 1,000cc

8407.34

-- Of a cylinder capacity exceeding 1,000cc

84.08

Compression-ignition internal combustion piston engines (diesel or semi-diesel engines).

8408.20

- Engines of a kind used for the propulsion of vehicles of Chapter 87

84.15

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.

8415.20

- Of a kind used for persons, in motor vehicles

84.73

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.

8473.30

- Parts and accessories of the machines of heading 84.71

CTH except from heading 85.42.

85

Electrical machinery and equipment and parts thereof;

sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such

P.U. (A) 427 60

Description of goods

Product specific rules

Chapter

Heading Subheading articles

85.23

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:

8523.51

-- Solid-state non-volatile storage devices

CTH except from heading 85.42.

8523.52

-- “Smart cards”

CTH except from heading 85.42.

8523.59

-- Other

CTH except from heading 85.42.

85.39

Electric filament or discharge lamps, including sealed beam lamp units and ultra-violet or infra-red lamps; arc-lamps; light-emitting diode (LED) lamps.

8539.50

-

Light-emitting diode

(LED)

lamps

CTH except from heading 85.42.

85.43

Electrical machines and apparatus, having individual functions, not specified or included elsewhere in this

Chapter.

8543.70

- Other machines and apparatus

CTH except from heading 85.

42.

Section XVII Vehicles, aircraft, vessels and associated transport equipment 87

Vehicles other than railway or

P.U. (A) 427 61

Description of goods

Product specific rules

Chapter

Heading Subheading tramway rolling-stock, and parts and accessories thereof

87.01

Tractors (other than tractors of heading 87.09).

8701.20

- Road tractors for semi-trailers

87.02

Motor vehicles for the transport of ten or more persons, including the driver.

87.03

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.

87.04

Motor vehicles for the transport of goods.

87.06 8706.00

Chassis fitted with engines, for the motor vehicles of headings 87.01

to 87.05.

87.07

Bodies (including cabs), for the motor vehicles of headings 87.01

to 87.05.

87.08

Parts and accessories of the motor vehicles of headings 87.01 to 87.05.

87.11

Motorcycles (including mopeds)

and cycles fitted with an auxiliary motor, with or without side-cars;

side-cars.

87.14

Parts and accessories of vehicles of headings 87.11 to 87.13.

8714.10

-

Of motorcycles

(including mopeds)

- Other :

8714.91

-- Frames and forks, and parts thereof

8714.92

-- 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

91.13

Watch straps, watch bands and

P.U. (A) 427 62

Description of goods

Product specific rules

Chapter

Heading Subheading watch bracelets, and parts thereof.

9113.90

- 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

94.01

Seats (other than those of heading 94.02), whether or not convertible into beds, and parts thereof.

9401.10

- Seats of a kind used for aircraft

9401.20

- Seats of a kind used for motor vehicles

9401.30

- Swivel seats with variable height adjustment

9401.40

- Seats other than garden seats or camping equipment, convertible into beds

- Seats of cane, osier, bamboo or similar materials:

9401.52

-- Of bamboo

9401.53

-- Of rattan

9401.59

-- Other-Other seats, with wooden frames:

9401.61

-- Upholstered

9401.69

-- Other-Other seats, with metal frames:

9401.71

-- Upholstered

9401.79

-- Other

9401.80

- Other seats

P.U. (A) 427 63

Description of goods

Product specific rules

Chapter

Heading Subheading

9401.90

- Parts

94.02

Medical, surgical, dental or veterinary furniture (for example, operating tables, examination tables, hospital beds with mechanical fittings, dentists'

chairs);

barbers'

chairs and similar chairs, having rotating as well as both reclining and elevating movements; parts of the foregoing articles.

94.03

Other furniture and parts thereof.

9403.10

- Metal furniture of a kind used in offices

9403.20

- Other metal furniture

9403.60

- Other wooden furniture

9403.70

- Furniture of plastics

- Furniture of other materials, including cane, osier, bamboo or similar materials:

9403.82

-- Of bamboo

9403.83

-- Of rattan

9403.89

-- Other

94.04

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:

9404.21

-- Of cellular rubber or plastics, whether or not covered

9404.29

-- Of other materials

P.U. (A) 427 64

Description of goods

Product specific rules

Chapter

Heading Subheading

9404.90

- Other

CC, except from heading 50.07,

51.11 through 51.13,

52.08

through 52.12,

53.09 through 53.11,

54.07,

54.08, or 55.12

through 55.16

for quilts and eiderdowns.

CTH for any other good.

94.06

Prefabricated buildings.

96

Miscellaneous manufactured articles

96.05 9605.00

Travel sets for personal toilet, sewing or shoe or clothes cleaning.

96.08

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.

96.09

Pencils (other than pencils of heading 96.08), crayons, pencil leads, pastels, drawing charcoals, writing or drawing chalks and tailors' chalks.

96.13

Cigarette lighters and other lighters, whether or not mechanical or electrical, and parts thereof other than flints and wicks.

9613.10

- Pocket lighters, gas fuelled, non-refillable

9613.20

- Pocket lighters, gas fuelled, refillable

P.U. (A) 427 65

Description of goods

Product specific rules

Chapter

Heading Subheading

9613.80

- Other lighters

Note to Section XI (chapters 50–60)

1.

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:

P.U. (A) 427 66

P.U. (A) 427 67

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 15 Disember 2025

Made 15 December 2025

[SULIT KE.HT(96)515/11-11 Klt.2; MOF.TAX(R)700-2/2/30 JLD.3; PN(PU2)338/JLD.80]

DATUK SERI AMIR HAMZAH AZIZAN

Menteri Kewangan II/

Minister of Finance II

[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]