PERINTAH DUTI KASTAM (BARANG-BARANG DI BAWAH PERJANJIAN RANGKA KERJA KERJASAMA EKONOMI KOMPREHENSIF ANTARA ASEAN DAN CHINA) 2024

“ACFTA” ertinya Kawasan Perdagangan Bebas ASEAN-China;

“Negara China” ertinya Republik Rakyat China;

“Negara-Negara Anggota ASEAN” ertinya Brunei Darussalam, Negara Cambodia,

Republik Indonesia, Republik Rakyat Demokratik Lao, Malaysia, Kesatuan Myanmar,

Republik Filipina, Republik Singapura, Negara Thailand and Republik Sosialis Viet Nam;

“produk”, sebagaimana yang disebut dalam

Perjanjian

Rangka

Kerja

Kerjasama Ekonomi Komprehensif antara ASEAN dan China, ertinya “barang-barang”

sebagaimana yang ditakrifkan dalam subseksyen 2(1) Akta.

Jadual

Kedua, duti import hendaklah dilevi atas barang-barang itu pada kadar penuh sebagaimana yang dinyatakan dalam ruang (5) Jadual Pertama kepada Perintah Duti Kastam 2022.

Duti kastam 4.

(1)

Jika barang-barang tidak layak mendapat kadar duti import yang dinyatakan dalam ruang (5) Jadual Kedua, duti import bagi barang-barang itu hendaklah dilevi pada kadar penuh, dan dibayar oleh pengimport pada kadar sebagaimana yang dinyatakan dalam ruang (5) Jadual Pertama kepada Perintah Duti

Kastam 2022.

(2)

Duti eksport hendaklah dilevi atas, dan dibayar oleh pengeksport, pada kadar sebagaimana yang dinyatakan dalam

Jadual

Pertama kepada

Perintah Duti Kastam 2022.

P.U. (A) 454 4

(3)

Dalam hal barang-barang yang tertakluk kepada kadar tarif kuota sebagaimana yang dinyatakan dalam ruang

(5)

Jadual

Pertama kepada

Perintah Duti Kastam 2022, duti import hendaklah dilevi pada kadar duti sebagaimana yang dinyatakan dalam ruang (5) Lampiran B kepada Perintah Duti Kastam 2022, tertakluk kepada kuota yang ditetapkan oleh agensi dalam ruang (6) Lampiran B kepada Perintah Duti Kastam 2022.

Tafsiran kadar dalam Jadual Kedua 5.

Melainkan jika dinyatakan selainnya, kadar duti import yang dilevi di bawah subperenggan 3(1) hendaklah dinyatakan sebagai peratusan nilai barang-barang yang dinyatakan dalam Jadual Kedua.

Penjenisan barang-barang 6.

Penjenisan barang-barang dalam Jadual Kedua hendaklah tertakluk kepada

Rukun Tafsiran Am Sistem Berharmonis di bawah Konvensyen Antarabangsa

Sistem Deskripsi Komoditi Berharmonis dan Pengkodan.

Pembatalan 7.

Perintah Duti Kastam (Barang-Barang di bawah Perjanjian Rangka Kerja

Kerjasama Ekonomi Komprehensif antara ASEAN dan China) 2019 [P.U. (A) 212/2019]

dibatalkan.

P.U. (A) 454 5

CUSTOMS ACT 1967

CUSTOMS DUTIES (GOODS UNDER THE FRAMEWORK AGREEMENT

ON COMPREHENSIVE ECONOMIC CO-OPERATION BETWEEN ASEAN AND CHINA)

ORDER 2024

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

Framework

Agreement on

Comprehensive

Economic

Co-Operation between ASEAN and China) Order 2024.

(2)

This Order comes into operation on 1 January 2025.

Interpretation 2.

In this Order—

“ACFTA” means ASEAN-China Free Trade Area;

“China” means the People’s Republic of China;

“ASEAN Member States” means Brunei Darussalam, the Kingdom of Cambodia, the Republic of Indonesia, the Lao People’s Democratic Republic, Malaysia, the Union of Myanmar, the Republic of Philippines, the Republic of Singapore, the Kingdom of Thailand and the Socialist Republic of Viet Nam;

“products”, as referred to in the Framework Agreement on Comprehensive

Economic Co-Operation between ASEAN and China, means “goods” as defined in subsection 2(1) of the Act.

P.U. (A) 454 6

ACFTA import duty 3.

(1)

Subject to the provisions of the First Schedule and the Third Schedule, an import duty shall be levied on, and paid by the importer in respect of, goods specified in the Second Schedule, originating from China or ASEAN Member States, at the rate of import duty specified in column (5) of the Second Schedule, imported into Malaysia.

(2)

Where an import duty rate is specified in column (5) of the Second Schedule in respect of a particular class of goods, such rate shall be levied on and shall be paid by the importer in lieu of the corresponding full import duty imposed under the Customs Duties Order 2022 [P.U. (A) 114/2022] only in respect of goods of the class which are shown to the satisfaction of the Director General to have originated from China or ASEAN Member States.

(3)

In the case of goods subject to import duty imported on or with any person entering Malaysia or in the baggage of such person and is intended for non-commercial use (except motor vehicles, alcoholic beverages, spirits, tobacco and cigarettes), a customs duty at a flat rate of thirty per cent ad valorem shall be levied on, and paid by the importer in respect of, such goods.

(4)

In the case of goods subject to import duty rate “N.O.” in column (5)

of the

Second

Schedule, an import duty shall be levied on such goods at the full rate as specified in column (5) of the First Schedule to the Customs Duties Order 2022.

Customs duty 4.

(1)

Where goods are not entitled to the rate of import duty specified in column

(5)

of the

Second

Schedule, the import duty for such goods shall be levied on at the full rate, and paid by the importer at the rate as specified in column

First

Schedule to the

Customs Duties Order 2022.

P.U. (A) 454 7

(2)

Export duty shall be levied on, and paid by the exporter, at the rate as specified in the

First Schedule to the Customs Duties

Order 2022.

(3)

In the case of goods which are subject to tariff rate quota as specified in column (5) of the First Schedule to the Customs Duties Order 2022, an import duty shall be levied at the rate of duty as specified in column (5)

of Appendix B to the Customs Duties Order 2022, subject to the quota determined by the agency in column (6) of Appendix B to the Customs Duties Order 2022.

Interpretation of rate in Second Schedule 5.

Unless otherwise specified, the rate of import duty levied under subparagraph 3(1) shall be expressed as the percentage of the value of goods specified in the Second Schedule.

Classification of goods 6.

The classification of goods in the Second Schedule shall be governed by the General Rules for the Interpretation of the Harmonized System under the

International

Convention on the

Harmonized

Commodity

Description and Coding System.

Revocation 7.

The

Customs

Duties

(Goods under the

Framework

Agreement on Comprehensive Economic Co-Operation between ASEAN and China) Order 2019

[P.U. (A) 212/2019] is revoked.

P.U. (A) 454 8

JADUAL PERTAMA/FIRST SCHEDULE

[Subperenggan 3(1)/Subparagraph 3(1)]

PART I

RULES OF ORIGIN FOR THE ASEAN-CHINA FREE TRADE AREA

In determining the origin of products eligible for the preferential tariff concession pursuant to the Framework Agreement on Comprehensive Economic Co-operation between the Association of Southeast Asian Nations and the Peoples’s Republic of China

(hereinafter referred to as “the Agreement”), the following Articles shall be applied:

Article 1

Definitions

For the purposes of this Schedule:

(a)

aquaculture means the farming of aquatic organisms, including fish, molluscs, crustaceans, other aquatic invertebrates and aquatic plants, from seedstock such as eggs, fry, fingerlings and larvae, by intervention in the rearing or growth processes to enhance production, such as regular stocking, feeding, protection from predators, etc.;

(b)

Costs, Insurance and Freight (CIF) mean the value of the good imported, and includes the costs of freight and insurance up to the port or place of entry into the country of importation. The valuation shall be determined in accordance with the Customs Valuation Agreement;

(c)

Free-on-board (FOB) means the free-on-board value of the good, inclusive of the costs of transport to the port or site of final shipment abroad. The valuation shall be determined in accordance with the Customs

Valuation Agreement;

(d)

Generally accepted accounting principles (GAAP) means the accounting standards, recognised consensus or substantial authoritative support of a Party, with respect to the recording of revenues, expenses, costs, assets and liabilities; the disclosure of information; and the preparation of financial statements. These standards may encompass broad guidelines of general application as well as detailed standards, practices and procedures;

(e)

good means any merchandise, product, article, or material;

(f)

identical and interchangeable materials means materials being of the same kind which are fungible for commercial purposes, whose properties are essentially identical, and between which it is impractical to differentiate by a mere visual examination;

P.U. (A) 454 9

(g)

material means any matter or substance used in the production of goods, physically incorporated into a good or subjected to a process in the production of another good;

(h)

originating material or originating good means a material or good which qualifies as originating in accordance with the provisions of this Schedule;

(i)

packing materials and containers for transportation means the materials and containers used to protect a good during its transportation, different from those materials and containers used for its retail sale;

(j)

production means methods of obtaining goods, including growing, raising, mining, harvesting, fishing, aquaculture, farming, trapping, hunting, capturing, gathering, collecting, breeding, extracting, manufacturing, producing, processing, assembling a good, etc.;

(k)

Product Specific Rules means rules that specify that the materials have undergone a change in tariff classification or a specific manufacturing or processing operation, or satisfy a Regional Value Content criterion or a combination of any of these criteria;

(l)

Harmonised System means the Harmonised Commodity Description and Coding System of the World Customs Organisation;

(m)

neutral element means a good used in the production, testing or inspection of another good but not physically incorporated into the good by itself;

(n)

Customs Valuation Agreement means the Agreement on the

Implementation of Article VII of the General Agreement on Tariffs and

Trade 1994, which is a part of the Marrakesh Agreement Establishing the World Trade Organization;

(o)

non-originating good or non-originating material means a good or material that does not qualify as originating under this Schedule or a good or material of undetermined origin;

Article 2

Originating Goods

For the purposes of this Schedule, a good shall be treated as an originating good and eligible for preferential tariff treatment if it is either:

(a)

wholly produced or obtained in a Party as provided in Article 3 of this Schedule;

(b)

produced in a Party exclusively from originating materials from one or more of the Parties;

P.U. (A) 454 10

(c)

produced from non-originating materials in a Party, provided that the good has satisfied the requirements of Article 4 of this Schedule and meets all other applicable requirements of this Schedule.

Article 3

Goods Wholly Produced or Obtained

For the purposes of Article 2(a), the following goods shall be considered as wholly produced or obtained:

(a)

plants and plant products (including fruits, flowers, vegetables, trees, seaweed, fungi and live plants) grown, harvested, picked, or gathered in a Party1;

(b)

live animals born and raised in a Party;

(c)

goods obtained from live animals in a Party without further processing, including milk, eggs, natural honey, hair, wool, semen and dung;

(d)

goods obtained from hunting, trapping, fishing, aquaculture, gathering, or capturing in a Party;

(e)

minerals and other naturally occurring substances extracted or taken from the soil, waters, seabed or beneath the seabed in a Party;

(f)

goods taken from the waters, seabed or beneath the seabed outside the territorial waters of that Party, provided that that Party has the rights to exploit such waters, seabed and beneath the seabed in accordance with international law2;

(g)

goods of sea fishing and other marine products taken from the high seas by vessels registered with a Party or entitled to fly the flag of that Party;

1 For the purposes of this Article, "in a Party" means:

(i)

For ASEAN Member States, the land, territorial air space, territorial sea, Exclusive Economic Zone,

Continental Shelf, and areas beyond the territorial sea over which a Member State exercises sovereign rights or jurisdiction, as the case may be, under respective domestic laws in accordance with international law, including the United Nations Convention on the Law of the Sea.

China exercises sovereign rights or jurisdiction under its domestic laws, in accordance with international law.

2 “International law” refers to universally recognised international law, including the 1982 United Nations

Convention on the Law of the Sea.

P.U. (A) 454 11

(h)

goods processed and/or made on board factory ships registered with a Party or entitled to fly the flag of that Party, exclusively from products referred to in paragraph (g) above;

(i)

waste and scrap derived from production process or from consumption in a Party provided that such goods are fit only for the recovery of raw materials; or

(j)

used goods consumed and collected in a Party provided that such goods are fit only for the recovery of raw materials; and

(k)

goods produced or obtained in a Party exclusively from products referred to in subparagraphs (a) to (j) or from derivatives of the goods produced or obtained in the Party exclusively from products referred to in subparagraphs (a) to (j).

Article 4

Goods Not Wholly Produced or Obtained

1.

For the purposes of Article 2(c) of this Schedule, except for those goods covered under Paragraph 2, a good shall be treated as an originating good:

(a)

if the good has a regional value content of not less than 40 per cent of FOB calculated using the formula as described in Article 5 of this Schedule, and the final process of production is performed within a Party; or

(b)

for the purpose of goods classified in Chapters 25, 26, 28, 293, 314, 395,

42-49, 57-59, 61, 62, 64, 66-71, 73-83, 86, 88, 91-97 of the Harmonised

System if all non-originating materials used in the production of the goods have undergone a change in tariff classification (hereinafter referred to as “CTC”) at the four-digit level, which is a change in tariff heading, of the Harmonised System.

2.

In accordance with Paragraph 1, and unless otherwise provided for in the Product

Specific Rules as specified in Attachment B, a good shall be treated as an originating good if it meets a regional value content of not less than 40 per cent or those criteria in the Product Specific Rules.

3 For Headings 29.01 and 29.02, the applied criterion is RVC 40%, unless otherwise mutually agreed by the

Parties.

4 For Headings 31.05, the applied criterion is RVC 40%, unless otherwise mutually agreed by the Parties.

5 For Headings 39.01, 39.02, 39.03, 39.07 and 39.08, the applied criterion is RVC 40%, unless otherwise mutually agreed by the Parties.

P.U. (A) 454 12

Article 5

Calculation of Regional Value Content

1.

The Regional Value Content (RVC) shall be calculated as follows:

RVC=

FOB–VNM x 100%

FOB where:

RVC is the regional value content, expressed as a percentage;

VNM is the value of the non-originating materials.

2.

VNM shall be determined according to the following circumstances:

(a)

in case of the imported non-originating materials, VNM shall be the CIF value of the materials at the time of importation;

(b)

in case of the non-originating materials obtained in a Party, VNM shall be the earliest ascertainable price paid or payable for the non-originating materials in that Party. The value of such non-originating materials shall not include freight, insurance, packing costs and any other costs incurred in transporting the material from the supplier’s warehouse to the producer’s location.

3.

If a product which has acquired originating status in accordance with paragraph 1 in a Party is further processed in that Party and used as material in the manufacture of another product, no account shall be taken of the non-originating components of that material in the determination of the originating status of the product.

4.

The valuation shall be determined in accordance with the Customs Valuation

Agreement.

Article 6

Accumulation

Unless otherwise provided in this Schedule, goods originating in a Party, which are used in another Party as materials for finished goods eligible for preferential tariff treatment, shall be treated as originating in the latter Party where working or processing of the finished goods has taken place.

Article 7

Minimal Operations and Processes

Operations or processes undertaken, by themselves or in combination with each other for the purposes listed below, are considered to be minimal and shall not be taken into account in determining whether a good has been wholly obtained in a Party:

(a)

ensuring preservation of goods in good condition for the purposes of transport or storage;

P.U. (A) 454 13

(b)

facilitating shipment or transportation;

(c)

packaging or presenting goods for sale.

Article 8

Direct Consignment

1.

Preferential tariff treatment shall be applied to goods satisfying the requirements of this Schedule and which are consigned directly between the exporting Party and the importing Party.

2.

The following shall be considered as consigned directly from the exporting Party to the importing Party:

(a)

goods transported directly from an exporting Party to the importing Party;

or

(b)

goods transported through one or more Parties, other than the exporting

Party and the importing Party, or through a non-Party, provided that:

(i)

the transit entry is justified for geographical reason or by consideration related exclusively to transport requirements;

(ii)

the goods have not entered into trade or consumption there; and

(iii)

the goods have not undergone any operation there other than unloading and reloading or any other operation to preserve them in good condition.

Article 9

De Minimis

A good that does not satisfy a change in tariff classification requirement pursuant to

Article 4 of this Schedule will nonetheless be an originating good if:

(a)

for a good, other than that provided for in Chapters 50 to 63 of the

Harmonised System, the value of all non-originating materials used in the production of the good that did not undergo the required change in tariff classification does not exceed 10 per cent of the FOB value of the good;

(b)

for a good provided for in Chapters 50 to 63 of the Harmonised System, the weight of all non-originating materials used in its production that did not undergo the required change in tariff classification does not exceed 10 per cent of the total weight of the good, or the value of all non-originating materials used in the production of the good that did not undergo the required change in tariff classification does not exceed 10 per cent of the FOB value of the good;

P.U. (A) 454 14

and the good meets all other applicable criteria of this Schedule.

Article 10

Treatment of Packing Materials, Packages and Containers

1.

Packing materials, packages and containers for transportation shall not be taken into account in determining the origin of the goods.

2.

Packing materials, packages and containers for use in packaging goods for retail sale:

(a)

Where the goods are subject to a regional value content criterion, the value of the packing materials, packages and containers used for packaging goods for retail sale shall be taken into account in origin determination, provided that the packing materials, packages and containers are classified with the goods.

(b)

Where the goods are subject to a change in tariff classification criterion, the origin of the packing materials, packages and containers in which goods are packaged for retail sale shall not be taken into account in origin determination, provided that the packing materials, packages and containers are classified with the goods.

Article 11

Accessories, Spare Parts and Tools

1.

Accessories, spare parts, or tools presented and classified with the good shall be considered as part of the good, provided:

(a)

they are invoiced together with the good; and

(b)

their quantity and value are commercially customary for the good.

2.

Where a good is subject to change in tariff classification criterion set out in Attachment B, accessories, spare parts, or tools described in paragraph 1 shall be disregarded when determining the origin of the good.

3.

Where a good is subject to a regional value content criterion, the value of the accessories, spare parts or tools described in paragraph 1 shall be taken into account as originating materials or non-originating materials, as the case may be, in calculating the regional value content of the good.

Article 12

Neutral Elements

In determining whether a good is an originating good, the origin of the following neutral elements shall be disregarded:

(a)

fuel, energy, catalysts and solvents;

P.U. (A) 454 15

(b)

equipment, devices and supplies used for testing or inspecting the goods;

(c)

gloves, glasses, footwear, clothing, safety equipment and supplies;

(d)

tools, dies and moulds;

(e)

spare parts and materials used in the maintenance of equipment and buildings;

(f)

lubricants, greases, compounding materials and other materials used in production or used to operate equipment and buildings; and

(g)

any other goods that are not incorporated into the good but whose use in the production of the good can reasonably be demonstrated to be a part of that production.

Article 13

Identical and Interchangeable Materials

Where originating and non-originating identical and interchangeable materials are used in the production of a good, the following methods shall be adopted in determining whether the materials used are originating:

(a)

physical separation of the materials; or

(b)

an inventory management method recognised in the generally accepted accounting principles of the exporting Party. Once a decision has been taken on the inventory management method, that method shall be used throughout the fiscal year.

Article 14

Certificate of Origin

Unless otherwise provided, a claim that goods are eligible for preferential tariff treatment shall be supported by a Certificate of Origin issued by an Issuing Authority notified to the other Parties as set out in Appendix 1 of Attachment A of this Schedule.

Article 15

Consultations, Review and Modification

1.

The Parties shall consult regularly to ensure that this Schedule is administered effectively, uniformly and consistently in order to achieve the spirit and objectives of the Agreement.

2.

This Schedule may be reviewed and modified as and when necessary, upon request of a Party, and subject to the agreement of the Parties, and may be open to such reviews and modifications as may be agreed upon by the ACFTA Joint Committee.

P.U. (A) 454 16

ATTACHMENT B

PRODUCT SPECIFIC RULES

Preamble

For the purpose of Article 4: Product Specific Rules of the Rules of Origin for the

ASEAN-China Free Trade Area (ASEAN-China FTA) as set out in ANNEX 1 of the Protocol to Amend the Framework Agreement on Comprehensive Economic Co-operation between ASEAN and China (ACFTA Upgrading Protocol), products which satisfy the

Product Specific Rules set out herein shall be considered as goods which have undergone sufficient transformation, and hence shall be treated as the originating products of a Party in whose territory such transformation took place.

A country of origin of a product shall be a Party in whose territory the last sufficient transformation of that product was performed. As for a product whose production took place in the territories of two or more Parties, originating status shall be conferred on a Party in whose territory the last sufficient transformation took place.

General Notes to the Attachment

1.

For the purpose of interpreting the Product Specific Rules set forth in this Annex:

(a)

chapter means the first two digits of the tariff classification number under the HS Code;

(b)

heading means the first four digits of the tariff classification number under the HS Code; and

(c)

heading means the first six digits of the tariff classification number under the HS Code.

2.

This Annex is set out as follows:

(a)

Column 1 – Tariff Heading (4-digit)

(b)

Column 2 – Tariff Subheading (6-digit)

(c)

Column 3 – Product Description

(d)

Column 4 – Applicable Product Specific Rule(s) of Origin.

3.

Where a tariff heading or subheading is subject to alternative Product Specific

Rules, it shall be sufficient to comply with one of the rules.

4.

Where the Product Specific Rule requires only a regional value content, the final process of production must be performed within a Party.

5.

A requirement of a change in tariff classification, including any exclusion of a change from other tariff classifications, applies only to non-originating materials.

6.

For the purposes of column 4 of this Annex:

P.U. (A) 454 17

“WO” means wholly produced or obtained in accordance with Article 3

(Goods Wholly Produced or Obtained) of Annex 1 of the ACFTA Upgrading Protocol

(Rules of Origin);

“RVC (XX)” means a regional value content of not less than XX per cent as calculated under Article 5 (Calculation of Regional Value Content) of Annex 1 of the ACFTA Upgrading Protocol (Rules of Origin);

“CC” means a change in tariff classification at the 2-digit level;

“CTH” means a change in tariff classification at the 4-digit level;

“CTSH” means a change in tariff classification at the 6-digit level.

“Process

Rule 1”

means manufacturing through process of fibre-making

(polymerisation, polycondensation and extrusion) spinning, twisting, texturizing or braiding from a blend or any of following:

- Silk

- Wool, fine/coarse animal hair

- Cotton fibres

- Vegetable textile fibres

- Synthetic or artificial filaments/man-made filaments

- Synthetic or artificial staple fibres/man-made staple fibres

“Process Rule 2” means manufacturing from:

- Polymer (non-woven)

- Fibres (non-woven)

- Yarns (fabrics)

- Raw or Unbleached Fabrics (finished fabrics)

through substantial transformation process of either:

- needle punching/spin bonding/chemical bonding

- weaving or knitting;

- crochetting or wadding or tufting; or

- dyeing or printing and finishing; or impregnation, coating, covering or lamination.

“Process Rule 3” means manufacturing through the processes of cutting and assembly of parts into a complete article (for apparel and tents) and incorporating embroidery or embellishment or printing (for made-up articles) from:

- raw or unbleached fabric;

- finished fabric.

P.U. (A) 454 18

Tariff

Heading

Tariff Subheading

Product Description

Product Specific Rules

CHAPTER 1

MEAT AND EDIBLE MEAT OFFAL

0101 0101.21 - 0101.90

Live horses, asses, mules and hinnies

0102 0102.21- 0102.90

Live bovine animals

0103 0103.10 - 0103.92

Live swine

0104 0104.10 - 0104.20

Live sheep and goats

0105 0105.11 - 0105.99

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

0106 0106.11 - 0106.90

Other live animals

CHAPTER 2

MEAT AND EDIBLE MEAT OFFAL

0201 0201.10 - 0201.30

Meat of bovine animals, fresh or chilled

0202 0202.10 - 0202.30

Meat of bovine animals, frozen

0203 0203.11 - 0203.29

Meat of swine, fresh, chilled or frozen

0204 0204.10 - 0204.50

Meat of sheep or goats, fresh, chilled or frozen

0205 0205.00

Meat of horses, asses, mules or hinnies, fresh, chilled or frozen

0206 0206.10 - 0206.90

Edible offal of bovine animals, swine, sheep, goats, horses, asses, mules or hinnies, fresh, chilled or frozen

0207 0207.11 - 0207.60

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

0208 0208.10 - 0208.90

Other meat and edible meat offal, fresh, chilled or frozen

P.U. (A) 454 19

Tariff

Heading

Tariff Subheading

Product Description

Product Specific Rules 0209 0209.10 - 0209.90

Pig fat, free of lean meat, and poultry fat, not rendered or otherwise extracted, fresh, chilled, frozen, salted, in brine, dried or smoked

0210 0210.11 - 0210.99

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

CHAPTER 3

FISH AND CRUSTACEANS, MOLLUSCS AND OTHER AQUATIC INVERTEBRATES

Fish and crustaceans, molluscs and other aquatic invertebrates

0301 0301.11 - 0301.99

Live fish

0302 0302.11 - 0302.99

Fish, fresh or chilled, excluding fish fillets and other fish meat of heading 03.04

0303 0303.11 - 0303.99

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

0304 0304.31 - 0304.99

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

0305 0305.10 - 0305.79

Fish, dried, salted or in brine; smoked fish, whether or not cooked before or during the smoking process; flours, meals and pellets of fish, fit for human consumption

0306 0306.11 - 0306.99

Crustaceans, whether in shell or not, live, fresh, chilled, frozen, dried, salted or in brine; smoked crustaceans, whether in shell or not, whether or not cooked before or during the smoking process; crustaceans, in shell, cooked by steaming or by boiling in water, whether or not chilled, frozen, dried, salted or in brine;

flours, meals and pellets of crustaceans, fit for human consumption

0307 0307.11 - 0307.99

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

P.U. (A) 454 20

Tariff

Heading

Tariff Subheading

Product Description

Product Specific Rules 0308 0308.11 - 0308.90

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

CHAPTER 4

DAIRY PRODUCE; BIRDS’ EGGS; NATURAL HONEY; EDIBLE PRODUCTS OF ANIMAL ORIGIN,

NOT ELSEWHERE SPECIFIED OR INCLUDED

0401 0401.10 - 0401.50

Milk and cream, not concentrated nor containing added sugar or other sweetening matter

0402 0402.10 - 0402.99

Milk and cream, concentrated or containing added sugar or other sweetening matter

0405 0405.20 - 0405.90

Butter and other fats and oils derived from milk; dairy spreads

0406 0406.20 - 0406.90

Cheese and curd

0407 0407.11 - 0407.90

Birds' eggs, in shell, fresh, preserved or cooked

0408 0408.11 - 0408.99

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

0409 0409.00

Natural honey

0410 0410.00

Edible products of animal origin, not elsewhere specified or included

CHAPTER 5

PRODUCTS OF ANIMAL ORIGIN, NOT ELSEWHERE SPECIFIED OR INCLUDED

0501 0501.00

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

P.U. (A) 454 21

Tariff

Heading

Tariff Subheading

Product Description

Product Specific Rules 0502 0502.10 - 0502.90

Pigs’, hogs’ or boars’ bristles and hair; badger hair and other brush making hair;

waste of such bristles or hair

0504 0504.00

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

0505 0505.10 - 0505.90

Skins and other parts of birds, with their feathers or down, feathers and parts of feathers (whether or not with trimmed edges) and down, not further worked than cleaned, disinfected or treated for preservation; powder and waste of feathers or parts of feathers

0506 0506.10 - 0506.90

Bones and horn-cores, unworked, defatted, simply prepared (but not cut to shape), treated with acid or degelatinised; powder and waste of these products

0507 0507.10 - 0507.90

Ivory, tortoise-shell, whalebone and whalebone hair, horns, antlers, hooves, nails, claws and beaks, unworked or simply prepared but not cut to shape;

powder and waste of these products

0508 0508.00

Coral and similar materials, unworked or simply prepared but not otherwise worked; shells of molluscs, crustaceans or echinoderms and cuttle-bone, unworked or simply prepared but not cut to shape, powder and waste thereof

0510 0510.00

Ambergris, castoreum, civet and musk; cantharides; bile, whether or not dried;

glands and other animal products used in the preparation of pharmaceutical products, fresh, chilled, frozen or otherwise provisionally preserved

0511 0511.10 - 0511.91

Animal products not elsewhere specified or included; dead animals of

Chapter 1 or 3, unfit for human consumption

CHAPTER 7

EDIBLE VEGETABLES AND CERTAIN ROOTS AND TUBERS

0701 0701.10 - 0701.90

Potatoes, fresh or chilled

P.U. (A) 454 22

Tariff

Heading

Tariff Subheading

Product Description

Product Specific Rules 0702 0702.00

Tomatoes, fresh or chilled

0703 0703.10 - 0703.90

Onions, shallots, garlic, leeks and other alliaceous vegetables, fresh or chilled

0704 0704.10 - 0704.90

Cabbages, cauliflowers, kohlrabi, kale and similar edible brassicas, fresh or chilled

0705 0705.11 - 0705.29

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

0706 0706.10 - 0706.90

Carrots, turnips, salad beetroot, salsify, celeriac, radishes and similar edible roots, fresh or chilled

0707 0707.00

Cucumbers and gherkins, fresh or chilled

0708 0708.10 - 0708.90

Leguminous vegetables, shelled or unshelled, fresh or chilled

0709 0709.20 - 0709.99

Other vegetables, fresh or chilled

0710 0710.10 - 0710.90

Vegetables (uncooked or cooked by steaming or boiling in water), frozen

0711 0711.20 - 0711.90

Vegetables provisionally preserved (for example, by sulphur dioxide gas, in brine, in sulphur water or in other preservative solutions), but unsuitable in that state for immediate consumption

0712 0712.20 - 0712.90

Dried vegetables, whole, cut, sliced, broken or in powder, but not further prepared

0713 0713.10 - 0713.90

Dried leguminous vegetables, shelled, whether or not skinned or split

0714 0714.10 - 0714.90

Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar roots and tubers with high starch or inulin content, fresh, chilled, frozen or dried, whether or not sliced or in the form of pellets; sago pith

P.U. (A) 454 23

Tariff

Heading

Tariff Subheading

Product Description

Product Specific Rules

CHAPTER 8

EDIBLE FRUIT AND NUTS; PEEL OF CITRUS FRUIT OR MELONS

0801 0801.11 - 0801.32

Coconuts, Brazil nuts and cashew nuts, fresh or dried, whether or not shelled or peeled

0802 0802.11 - 0802.90

Other nuts, fresh or dried, whether or not shelled or peeled

0803 0803.10 - 0803.90

Bananas, including plantains, fresh or dried

0804 0804.10 - 0804.50

Dates, figs, pineapples, avocados, guavas, mangoes and mangosteens, fresh or dried

0805 0805.10 - 0805.90

Citrus fruit, fresh or dried

0806 0806.10 - 0806.20

Grapes, fresh or dried

0807 0807.11 - 0807.20

Melons (including watermelons) and papaws (papayas), fresh

0808 0808.10 - 0808.40

Apples, pears and quinces, fresh

0809 0809.10 - 0809.40

Apricots, cherries, peaches (including nectarines), plums and sloes, fresh

0810 0810.10 - 0810.90

Other fruit, fresh

0811 0811.90

Fruit and nuts, uncooked or cooked by steaming or boiling in water, frozen, whether or not containing added sugar or other sweetening matter

0812 0812.10 - 0812.90

Fruit and nuts, provisionally preserved (for example, by sulphur dioxide gas, in brine, in sulphur water or in other preservative solutions), but unsuitable in that state for immediate consumption

0813 0813.50

Fruit, dried, other than that of heading 08.01 to 08.06; mixtures of nuts or dried fruits of this Chapter

P.U. (A) 454 24

Tariff

Heading

Tariff Subheading

Product Description

Product Specific Rules

CHAPTER 9

COFFEE, TEA, MATÉ AND SPICES

0901

Coffee, tea, mate and spices

0901.11

-- Not decaffeinated

0901.12, 0901.22

-- Decaffeinated

0901.90

- Other

0902 0902.10 - 0902.20

Tea, whether or not flavoured

0903 0903.00

Maté

CHAPTER 10

CEREALS

1001 1001.11 - 1001.99

Wheat and meslin

1002 1002.10 - 1002.90

Rye

1003 1003.10 - 1003.90

Barley

1004 1004.10 - 1004.90

Oats

1005 1005.10 - 1005.90

Maize (corn)

1006 1006.10 - 1006.40

Rice

1007 1007.10 - 1007.90

Grain sorghum

1008 1008.10 - 1008.90

Buckwheat, millet and canary seed; other cereals

CHAPTER 11

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

1101 1101.00

Wheat or meslin flour

CC except from Chapter 10 1102 1102.20- 1102.90

Cereal flours other than of wheat or meslin

CC except from Chapter 10

P.U. (A) 454 25

Tariff

Heading

Tariff Subheading

Product Description

Product Specific Rules 1103 1103.11 - 1103.20

Cereal groats, meal and pellets

CC except from Chapter 10 1104

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

1104.19

- Rolled or flaked grains

CC except from Chapter 10 1104.23 - 1104.29

- Other worked grains (for example, hulled, pearled, sliced or kibbled)

CC except from Chapter 10 1105 1105.10 - 1105.20

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

CC except from Chapter 7 1106 1106.10 - 1106.30

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

1108

Starches; inulin

1108.11

- Starches : Wheat starch

CC except from Chapter 7 and

Chapter 10 1108.14 - 1108.19,

1108.20

- Starches : Manioc (cassava) starch, Other starches; Inulin

1109 1109.00

Wheat gluten, whether or not dried

CHAPTER 12

OIL SEEDS AND OLEAGINOUS FRUITS; MISCELLANEOUS GRAINS, SEEDS AND FRUIT; INDUSTRIAL OR

MEDICINAL PLANTS; STRAW AND FODDER

1201 1201.10 - 1201.90

Soya beans, whether or not broken

1202 1202.30 - 1202.42

Ground-nuts, not roasted or otherwise cooked, whether or not shelled or broken

1203 1203.00

Copra

P.U. (A) 454 26

Tariff

Heading

Tariff Subheading

Product Description

Product Specific Rules 1204 1204.00

Linseed, whether or not broken

1205 1205.10 - 1205.90

Rape or colza seeds, whether or not broken

1206 1206.00

Sunflower seeds, whether or not broken

1207 1207.10 - 1207.99

Other oil seeds and oleaginous fruits, whether or not broken

1208 1208.10 - 1208.90

Flours and meals of oil seeds or oleaginous fruits, other than those of mustard

1209 1209.10 - 1209.99

Seeds, fruit and spores, of a kind used for sowing

1210 1210.10 - 1210.20

Hop cones, fresh or dried, whether or not ground, powdered or in the form of pellets; lupulin

1211 1211.20 - 1211.90

Plants and parts of plants (including seeds and fruits), of a kind used primarily in perfumery, in pharmacy or for insecticidal, fungicidal or similar purposes, fresh or dried, whether or not cut, crushed or powdered

1212

Locust beans, seaweeds and other algae, sugar beet and sugar cane, fresh, chilled, frozen or dried, whether or not ground; fruit stones and kernels and other vegetable products (including unroasted chicory roots of the variety

Cichorium intybus sativum) of a kind used primarily for human consumption, not elsewhere specified or included:

1212.21 - 1212.94

- Seaweeds and other algae; Other

1212.99

- Other: other

1213 1213.00

Cereal straw and husks, unprepared, whether or not chopped, ground, pressed or in the form of pellets

P.U. (A) 454 27

Tariff

Heading

Tariff Subheading

Product Description

Product Specific Rules 1214 1214.10 - 1214.90

Swedes, mangolds, fodder roots, hay, lucerne (alfalfa), clover, sainfoin, forage kale, lupines, vetches and similar forage products, whether or not in the form of pellets

CHAPTER 15

ANIMAL OR VEGETABLE FATS AND OILS AND THEIR CLEAVAGE PRODUCTS; PREPARED EDIBLE FATS;

ANIMAL OR VEGETABLE WAXES

1507 1507.10 - 1507.90

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

CC, except Chapter 12 15.08 1508.10 - 1508.90

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

CC, except Chapter 12 1511 1511.10 - 1511.90

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

1512

Sunflower-seed, safflower or cotton-seed oil and fractions thereof, whether or not refined, but not chemically modified:

1512.11 - 1512.19

- Sunflower-seed or safflower oil and fractions thereof: crude oil; other

CC except from Chapter 12 1512.21 - 1512.29

- Cotton-seed oil and its fractions: crude oil, whether or not gossypol has been removed; other

1513 1513.11 - 1513.29

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

1514 1514.11 - 1514.99

Rape, colza or mustard oil and fractions thereof, whether or not refined, but not chemically modified

CC except from Chapter 12 1515

Other fixed vegetable fats and oils (including jojoba oil) and their fractions, whether or not refined, but not chemically modified:

1515.11 - 1515.19,

1515.30 - 1515.50

- Linseed oil and its fractions; Castor oil and its fractions; Sesame oil and its fractions

P.U. (A) 454 28

Tariff

Heading

Tariff Subheading

Product Description

Product Specific Rules 1515.21 - 1515.29

- Maize (corn) oil and its fractions

CC except from Chapters 10

and 11 1515.90

- Other

1516

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:

1516.10

- Animal fats and oils and their fractions

1516.20

- Vegetable fats and oils and their fractions

1517

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:

1517.10

- Margarine, excluding liquid margarine

1517.90

- Other

Manufactured from fats or oil wholly obtained in either Party 1518 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

CHAPTER 16

PREPARATIONS OF MEAT, OF FISH OR OF CRUSTACEANS, MOLLUSCS OR OTHER AQUATIC INVERTEBRATES

1601 1601.00

Sausages and similar products, of meat, meat offal or blood; food preparations based on these products

P.U. (A) 454 29

Tariff

Heading

Tariff Subheading

Product Description

Product Specific Rules 1604 1604.11 - 1604.32

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

16.05 1605.10 - 1605.69

Crustaceans, molluscs and other aquatic invertebrates, prepared or preserved

CHAPTER 17

SUGARS AND SUGAR CONFECTIONERY

1701 1701.12 - 1701.99

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

1703 1703.10 - 1703.90

Molasses resulting from the extraction or refining of sugar

1704 1704.10 - 1704.90

Sugar confectionery (including white chocolate), not containing cocoa

CHAPTER 18

COCOA AND COCOA PREPARATIONS

1801 1801.00

Cocoa beans, whole or broken, raw or roasted

1802 1802.00

Cocoa shells, husks, skins and other cocoa waste

1805 1805.00

Cocoa powder, not containing added sugar or other sweetening matter

1806

Chocolate and other food preparations containing cocoa

1806.10

- Cocoa powder, containing added sugar or other sweetening matter

RVC 40 or CTH except from

Heading 1805 1806.20 - 1806.90

- Other preparations in blocks, slabs or bars weighing more than 2 kg or in liquid, paste, powder, granular or other bulk form in containers or immediate packings, of a content exceeding 2 kg; Other, in blocks, slabs or bars; Other

P.U. (A) 454 30

Tariff

Heading

Tariff Subheading

Product Description

Product Specific Rules

CHAPTER 19

PREPARATIONS OF CEREALS, FLOUR, STARCH OR MILK; PASTRYCOOKS’ PRODUCTS

1901 1901.90

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

1902 1902.11 - 1902.40

Pasta, whether or not cooked or stuffed (with meat or other substances) or otherwise prepared, such as spaghetti, macaroni, noodles, lasagne, gnocchi, ravioli, cannelloni; couscous, whether or not prepared

1903 1903.00

Tapioca and substitutes therefor prepared from starch, in the form of flakes, grains, pearls, siftings or in similar forms

1904 1904.10 - 1904.90

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

1905 1905.10 - 1905.90

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

CHAPTER 20

PREPARATIONS OF VEGETABLES, FRUIT, NUTS OR OTHER PARTS OF PLANTS

2001 2001.10 - 2001.90

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

2002 2002.10 - 2002.90

Tomatoes prepared or preserved otherwise than by vinegar or acetic acid

P.U. (A) 454 31

Tariff

Heading

Tariff Subheading

Product Description

Product Specific Rules 2005 2005.10 - 2005.99

Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, not frozen, other than products of heading 20.06

2006 2006.00

Vegetables, fruit, nuts, fruit-peel and other parts of plants, preserved by sugar

(drained, glacé or crystallised)

2007 2007.10 - 2007.99

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

2008 2008.11 - 2008.99

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

2009 2009.11 - 2009.90

Fruit juices (including grape must) and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter

CHAPTER 21

MISCELLANEOUS EDIBLE PREPARATIONS

2101 2101.20 - 2101.30

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

2103 2103.10 - 2103.90

Sauces and preparations therefor; mixed condiments and mixed seasonings;

mustard flour and meal and prepared mustard

2104 2104.10 - 2104.20

Soups and broths and preparations therefor; homogenised composite food preparations

2105 2105.00

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

P.U. (A) 454 32

Tariff

Heading

Tariff Subheading

Product Description

Product Specific Rules 2106 2106.90

Food preparations not elsewhere specified or included

CHAPTER 22

BEVERAGES, SPIRITS AND VINEGAR

2201 2201.10 - 2201.90

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

ice and snow

2202 2202.91 - 2202.99

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

2203 2203.00

Beer made from malt

2207 2207.20

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

- Ethyl alcohol and other spirits, denatured, of any strength

2208 2208.20 - 2208.70

Undenatured ethyl alcohol of an alcoholic strength by volume of less than 8 %

vol; spirits, liqueurs and other spirituous beverages

2208.90

- Other

RVC 40 or CTH except from 2207

CHAPTER 23

RESIDUES AND WASTE FROM THE FOOD INDUSTRIES; PREPARED ANIMAL FODDER

2306 2306.50

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: - Of coconut or copra

2307 2307.00

Wine lees; argol

P.U. (A) 454 33

Tariff

Heading

Tariff Subheading

Product Description

Product Specific Rules 2308 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

2309 2309.10 - 2309.90

Preparations of a kind used in animal feeding

CHAPTER 24

TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES

2402 2402.10 - 2402.90

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

CHAPTER 27

MINERAL FUELS, MINERAL OILS AND PRODUCTS OF THEIR DISTILLATION; BITUMINOUS SUBSTANCES;

MINERAL WAXES

Chapter Note:

For purposes of the product specific rules for subheadings under this Chapter, a good shall not be considered as originating, if it has only undergone one or more of the following operations or processes:

1. simple mixing of goods, whether or not of different kinds. For goods obtained by simple mixing, the individual inputs shall retain their origin prior to such mixing;

2. dissolving in water or other solvent;

3. the elimination of solvents, including solvent water; or

4. the addition or elimination of water of crystallization

“simple mixing” generally describes an activity which does not need special skills, machines, apparatus or equipment especially produced or installed for carrying out the activity. However, simple mixing does not include chemical reaction 2701 2701.11 - 2701.19

Coal; briquettes, ovoids and similar solid fuels manufactured from coal

P.U. (A) 454 34

Tariff

Heading

Tariff Subheading

Product Description

Product Specific Rules 2707 2707.10 - 2707.99

Oils and other products of the distillation of high temperature coal tar; similar products in which the weight of the aromatic constituents exceeds that of the non-aromatic constituents

2708 2708.10 - 2708.20

Pitch and pitch coke, obtained from coal tar or from other mineral tars

2709 2709.00

Petroleum oils and oils obtained from bituminous minerals, crude

2710 2710.12 - 2710.99

Petroleum oils and oils obtained from bituminous minerals, other than crude;

preparations not elsewhere specified or included, containing by weight 70 %

or more of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations; waste oils

2711 2711.11 - 2711.19,

2711.29

Petroleum gases and other gaseous hydrocarbons

2712 2712.10 - 2712.90

Petroleum jelly; paraffin wax, micro-crystalline petroleum wax, slack wax, ozokerite, lignite wax, peat wax, other mineral waxes, and similar products obtained by synthesis or by other processes, whether or not coloured

2713 2713.11 - 2713.90

Petroleum coke, petroleum bitumen and other residues of petroleum oils or of oils obtained from bituminous minerals

2714 2714.10 - 2714.90

Bitumen and asphalt, natural; bituminous or oil shale and tar sands; asphaltites and asphaltic rocks

2715 2715.00

Bituminous mixtures based on natural asphalt, on natural bitumen, on petroleum bitumen, on mineral tar or on mineral tar pitch (for example, bituminous mastics, cut-backs)

CHAPTER 29

ORGANIC CHEMICALS

2901 2901.10 - 2901.29

Acyclic hydrocarbons

P.U. (A) 454 35

Tariff

Heading

Tariff Subheading

Product Description

Product Specific Rules 2902 2902.11 - 2902.90

Cyclic hydrocarbons

CHAPTER 30

PHARMACEUTICAL PRODUCTS

3001 3001.90

Glands and other organs for organo-therapeutic uses, dried, whether or not powdered; extracts of glands or other organs or of their secretions for organo-therapeutic uses; heparin and its salts; other human or animal substances prepared for therapeutic or prophylactic uses, not elsewhere specified or included

3002

Human blood; animal blood prepared for therapeutic, prophylactic or diagnostic uses; antisera, other blood fractions and immunological products, whether or not modified or obtained by means of biotechnological processes;

vaccines, toxins, cultures of micro-organisms (excluding yeasts) and similar products:

3002.11 - 3002.20

- Antisera, other blood fractions and immunological products, whether or not modified or obtained by means of biotechnological processes; Other, containing antibiotics

3002.30

- Vaccines for veterinary medicine

RVC 40 or CTSH except from

Subheading 3002.20 3004 3004.10,

3004.32 - 3004.90

Medicaments (excluding goods of heading 30.02, 30.05 or 30.06) consisting of mixed or unmixed products for therapeutic or prophylactic uses, put up in measured doses (including those in the form of transdermal administration systems) or in forms or packings for retail sale

RVC 40 or CTH except from

Heading 3003 3005 3005.10 - 3005.90

Wadding, gauze, bandages and similar articles (for example, dressings, adhesive plasters, poultices), impregnated or coated with pharmaceutical substances or put up in forms or packings for retail sale for medical, surgical, dental or veterinary purposes

P.U. (A) 454 36

Tariff

Heading

Tariff Subheading

Product Description

Product Specific Rules 3006 3006.10

Pharmaceutical goods specified in Note 4 to this Chapter

CHAPTER 31

FERTILISERS

3105 3105.10 - 3105.90

Mineral or chemical fertilisers containing two or three of the fertilising elements nitrogen, phosphorus and potassium; other fertilisers; goods of this

Chapter in tablets or similar forms or in packages of a gross weight not exceeding 10 kg

CHAPTER 32

TANNING OR DYEING EXTRACTS; TANNINS AND THEIR DERIVATIVES; DYES, PIGMENTS AND OTHER

COLOURING MATTER; PAINTS AND VARNISHES; PUTTY AND OTHER MASTICS; INKS

3206 3206.11,

3206.20,

3206.49

Other colouring matter; preparations as specified in Note 3 to this Chapter, other than those of heading 32.03, 32.04 or 32.05; inorganic products of a kind used as luminophores, whether or not chemically defined

3207 3207.10

Prepared pigments, prepared opacifiers and prepared colours, vitrifiable enamels and glazes, engobes (slips), liquid lustres and similar preparations, of a kind used in the ceramic, enamelling or glass industry; glass frit and other glass, in the form of powder, granules or flakes

3208 3208.10 - 3208.90

Paints and varnishes (including enamels and lacquers) based on synthetic polymers or chemically modified natural polymers, dispersed or dissolved in a non-aqueous medium; solutions as defined in Note 4 to this Chapter

3209 3209.10 - 3209.90

Paints and varnishes (including enamels and lacquers) based on synthetic polymers or chemically modified natural polymers, dispersed or dissolved in an aqueous medium

P.U. (A) 454 37

Tariff

Heading

Tariff Subheading

Product Description

Product Specific Rules 3212 3212.90

Pigments (including metallic powders and flakes) dispersed in non-aqueous media, in liquid or paste form, of a kind used in the manufacture of paints

(including enamels); stamping foils; dyes and other colouring matter put up in forms or packings for retail sale

3214 3214.90

Glaziers’ putty, grafting putty, resin cements, caulking compounds and other mastics; painters’ fillings; non-refractory surfacing preparations for façades, indoor walls, floors, ceilings or the like

3215 3215.11 - 3215.90

Printing ink, writing or drawing ink and other inks, whether or not concentrated or solid

CHAPTER 33

ESSENTIAL OILS AND RESINOIDS; PERFUMERY, COSMETIC OR TOILET PREPARATIONS

3301 3301.12 - 3301.90

Essential oils (terpeneless or not), including concretes and absolutes;

resinoids; extracted oleoresins; concentrates of essential oils in fats, in fixed oils, in waxes or the like, obtained by enfleurage or maceration; terpenic by-products of the deterpenation of essential oils; aqueous distillates and aqueous solutions of essential oils

3302 3302.10 - 3302.90

Mixtures of odoriferous substances and mixtures (including alcoholic solutions) with a basis of one or more of these substances, of a kind used as raw materials in industry; other preparations based on odoriferous substances, of a kind used for the manufacture of beverages

3303 3303.00

Perfumes and toilet waters

3304 3304.10 - 3304.99

Beauty or make-up preparations and preparations for the care of the skin

(other than medicaments), including sunscreen or sun tan preparations;

manicure or pedicure preparations

3305 3305.10 - 3305.90

Preparations for use on the hair

P.U. (A) 454 38

Tariff

Heading

Tariff Subheading

Product Description

Product Specific Rules 3306 3306.10 - 3306.90

Preparations for oral or dental hygiene, including denture fixative pastes and powders; yarn used to clean between the teeth (dental floss), in individual retail packages

3307 3307.10 - 3307.90

Pre-shave, shaving or after-shave preparations, personal deodorants, bath preparations, depilatories and other perfumery, cosmetic or toilet preparations, not elsewhere specified or included; prepared room deodorisers, whether or not perfumed or having disinfectant properties

CHAPTER 34

SOAP, ORGANIC SURFACE-ACTIVE AGENTS, WASHING PREPARATIONS, LUBRICATING PREPARATIONS,

ARTIFICIAL WAXES, PREPARED WAXES, POLISHING OR SCOURING PREPARATIONS, CANDLES AND

SIMILAR ARTICLES, MODELLING PASTES, “DENTAL WAXES” AND DENTAL PREPARATIONS WITH A BASIS

OF PLASTER

3401 3401.11 - 3401.30

Soap; organic surface-active products and preparations for use as soap, in the form of bars, cakes, moulded pieces or shapes, whether or not containing soap;

organic surface-active products and preparations for washing the skin, in the form of liquid or cream and put up for retail sale, whether or not containing soap; paper, wadding, felt and nonwovens, impregnated, coated or covered with soap or detergent

3402 3402.11 - 3402.90

Organic surface-active agents (other than soap); surface-active preparations, washing preparations (including auxiliary washing preparations) and cleaning preparations, whether or not containing soap, other than those of heading 34.01

P.U. (A) 454 39

Tariff

Heading

Tariff Subheading

Product Description

Product Specific Rules 3403 3403.11 - 3403.99

Lubricating preparations (including cutting-oil preparations, bolt or nut release preparations, anti-rust or anti-corrosion preparations and mould release preparations, based on lubricants) and preparations of a kind used for the oil or grease treatment of textile materials, leather, furskins or other materials, but excluding preparations containing, as basic constituents, 70 % or more by weight of petroleum oils or of oils obtained from bituminous minerals

3404 3404.20 - 3404.90

Artificial waxes and prepared waxes

3405 3405.10 - 3405.90

Polishes and creams, for footwear, furniture, floors, coachwork, glass or metal, scouring pastes and powders and similar preparations (whether or not in the form of paper, wadding, felt, nonwovens, cellular plastics or cellular rubber, impregnated, coated or covered with such preparations), excluding waxes of heading 34.04

3406 3406.00

Candles, tapers and the like

3407 3407.00

Modelling pastes, including those put up for children's amusement;

preparations known as "dental wax" or as "dental impression compounds", put up in sets, in packings for retail sale or in plates, horseshoe shapes, sticks or similar forms; other preparations for use in dentistry, with a basis of plaster

(of calcined gypsum or calcium sulphate)

CHAPTER 35

ALBUMINOIDAL SUBSTANCES; MODIFIED STARCHES; GLUES; ENZYMES

3503 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

P.U. (A) 454 40

Tariff

Heading

Tariff Subheading

Product Description

Product Specific Rules 3506 3506.10 - 3506.99

Prepared glues and other prepared adhesives, not elsewhere specified or included; products suitable for use as glues or adhesives, put up for retail sale as glues or adhesives, not exceeding a net weight of 1 kg

RVC 40 or CTH, except when change to this heading is only through packaging or presenting goods for sale

CHAPTER 36

EXPLOSIVES; PYROTECHNIC PRODUCTS; MATCHES; PYROPHORIC ALLOYS; CERTAIN COMBUSTIBLE

PREPARATIONS

3602 3602.00

Prepared explosives, other than propellent powders

3606 3606.10

Ferro-cerium and other pyrophoric alloys in all forms; articles of combustible materials as specified in Note 2 to this Chapter

RVC 40 or CC, except when change to this heading is only through packaging or presenting goods for retail sale

CHAPTER 37

PHOTOGRAPHIC OR CINEMATOGRAPHIC GOODS

3702 3702.31 - 3702.44

Photographic film in rolls, sensitised, unexposed, of any material other than paper, paperboard or textiles; instant print film in rolls, sensitised, unexposed

37.03 3802.90

Photographic paper, paperboard and textiles, sensitised, unexposed

CHAPTER 38

MISCELLANEOUS CHEMICAL PRODUCTS

3802 3802.90

Activated carbon; activated natural mineral products; animal black, including spent animal black

3808 3808.52 - 3808.99

Insecticides, rodenticides, fungicides, herbicides, anti-sprouting products and plant-growth regulators, disinfectants and similar products, put up in forms or packings for retail sale or as preparations or articles (for example, sulphur-treated bands, wicks and candles, and fly-papers)

RVC 40 or CTH, except when change to this heading is only through packaging or presenting goods for retail sale

P.U. (A) 454 41

Tariff

Heading

Tariff Subheading

Product Description

Product Specific Rules 3810 3810.90

Pickling preparations for metal surfaces; fluxes and other auxiliary preparations for soldering, brazing or welding; soldering, brazing or welding powders and pastes consisting of metal and other materials; preparations of a kind used as cores or coatings for welding electrodes or rods

3811 3811.19 - 3811.29

Anti-knock preparations, oxidation inhibitors, gum inhibitors, viscosity improvers, anti-corrosive preparations and other prepared additives, for mineral oils (including gasoline) or for other liquids used for the same purposes as mineral oils

3812

Prepared rubber accelerators; compound plasticisers for rubber or plastics, not elsewhere specified or included; anti-oxidising preparations and other compound stabilisers for rubber or plastics

3812.20

- Compound plasticisers for rubber or plastics

3812.31 - 3812.39

- Anti-oxidising preparations and other compound stabilizers for rubber or plastics

3818 3818.00

Chemical elements doped for use in electronics, in the form of discs, wafers or similar forms; chemical compounds doped for use in electronics

3822 3822.00

Diagnostic or laboratory reagents on a backing, prepared diagnostic or laboratory reagents whether or not on a backing, other than those of heading 30.02 or 30.06; certified reference materials

3823 3823.11 - 3823.70

Industrial monocarboxylic fatty acids; acid oils from refining; industrial fatty alcohols

3824 3824.40 - 3824.99

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

P.U. (A) 454 42

Tariff

Heading

Tariff Subheading

Product Description

Product Specific Rules 3826 3826.00

Biodiesel and mixtures thereof, not containing or containing less than 70 %

by weight of petroleum oils or oils obtained from bituminous minerals

CC or RVC 40. For goods obtained by simple mixing, the individual inputs shall retain their origin prior to such mixing

CHAPTER 39

PLASTICS AND ARTICLES THEREOF

3901 3901.10 - 3901.90

Polymers of ethylene, in primary forms

RVC 40 3902 3902.10 - 3902.90

Polymers of propylene or of other olefins, in primary forms

RVC 40 3903 3903.11 - 3903.90

Polymers of styrene, in primary forms

RVC 40 3907 3907.10 - 3907.99

Polyacetals, other polyethers and epoxide resins, in primary forms;

polycarbonates, alkyd resins, polyallyl esters and other polyesters, in primary forms

RVC 40 3908 3908.10 - 3908.90

Polyamides in primary forms

CHAPTER 40

RUBBER AND ARTICLES THEREOF

4001 4001.10 - 4001.30

Natural rubber, balata, gutta-percha, guayule, chicle and similar natural gums, in primary forms or in plates, sheets or strip

4002 4002.11 - 4002.70,

4002.91 - 4002.99

Synthetic rubber and factice derived from oils, in primary forms or in plates, sheets or strip; mixtures of any product of heading 40.01 with any product of this heading, in primary forms or in plates, sheets or strip

4006 4006.90

Other forms (for example, rods, tubes and profile shapes) and articles

(for example, discs and rings), of unvulcanised rubber

4007 4007.00

Vulcanised rubber thread and cord

P.U. (A) 454 43

Tariff

Heading

Tariff Subheading

Product Description

Product Specific Rules 4008 4008.19, 4008.29

Plates, sheets, strip, rods and profile shapes, of vulcanised rubber other than hard rubber

4009 4009.31, 4009.42

Tubes, pipes and hoses, of vulcanised rubber other than hard rubber, with or without their fittings (for example, joints, elbows, flanges)

4010 4010.32, 4010.39

Conveyor or transmission belts or belting, of vulcanised rubber

4011 4011.20 - 4011.30,

4011.50

New pneumatic tyres, of rubber

4012 4012.12 - 4012.13

Retreaded or used pneumatic tyres of rubber; solid or cushion tyres, tyre treads and tyre flaps, of rubber

4013 4013.20

Inner tubes, of rubber

4015 4015.11 - 4015.19

Articles of apparel and clothing accessories (including gloves, mittens and mitts), for all purposes, of vulcanised rubber other than hard rubber

4016 4016.10 - 4016.91,

4016.93,

4016.95 - 4016.99

Other articles of vulcanised rubber other than hard rubber

4017 4017.00

Hard rubber (for example, ebonite) in all forms, including waste and scrap;

articles of hard rubber

RVC40 or CTH, and for waste and scrap: WO

CHAPTER 41

RAW HIDES AND SKINS (OTHER THAN FURSKINS) AND LEATHER

4101 4101.20 - 4101.90

Raw hides and skins of bovine (including buffalo) or equine animals (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment-dressed or further prepared), whether or not dehaired or split

P.U. (A) 454 44

Tariff

Heading

Tariff Subheading

Product Description

Product Specific Rules 4102 4102.10 - 4102.29

Raw skins of sheep or lambs (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment-dressed or further prepared), whether or not with wool on or split, other than those excluded by Note 1 (c) to this

Chapter

4103 4103.20 - 4103.90

Other raw hides and skins (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment-dressed or further prepared), whether or not dehaired or split, other than those excluded by Note 1 (b) or 1 (c) to this

Chapter

4104 4104.49

Tanned or crust hides and skins of bovine (including buffalo) or equine animals, without hair on, whether or not split, but not further prepared

4107 4107.99

Leather further prepared after tanning or crusting, including parchment-dressed leather, of bovine (including buffalo) or equine animals, without hair on, whether or not split, other than leather of heading 41.14

4112 4112.00

Leather further prepared after tanning or crusting, including parchment-dressed leather, of sheep or lamb, without wool on, whether or not split, other than leather of heading 41.14

4113

Leather further prepared after tanning or crusting, including parchment-dressed leather, of other animals, without wool or hair on, whether or not split, other than leather of heading 41.14

4113.10 - 4113.20,

4113.90

- Of goats or kids; Of swine; Other

4113.30

- Of reptiles

4114 4114.10 - 4114.20

Chamois (including combination chamois) leather; patent leather and patent laminated leather; metallised leather

P.U. (A) 454 45

Tariff

Heading

Tariff Subheading

Product Description

Product Specific Rules 4115 4115.10 - 4115.20

Composition leather with a basis of leather or leather fibre, in slabs, sheets or strip, whether or not in rolls; parings and other waste of leather or of composition leather, not suitable for the manufacture of leather articles;

leather dust, powder and flour

CHAPTER 50

SILK

5001 5001.00

Silk-worm cocoons suitable for reeling

5002 5002.00

Raw silk (not thrown)

5003 5003.00

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

CHAPTER 51

WOOL, FINE OR COARSE ANIMAL HAIR; HORSEHAIR YARN AND WOVEN FABRIC

5103 5103.10 - 5103.30

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

Obtained from sheep, lambs or other animals raised in either

Party 5104 5104.00

Garnetted stock of wool or of fine or coarse animal hair

Obtained from sheep, lambs or other animals raised in either

Party 5105

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

5105.10 - 5105.29

- Carded wool; Wool tops and other combed wool

5105.31 - 5105.40

- Fine animal hair, carded or combed

Obtained from sheep, lambs or other animals raised in either

Party

P.U. (A) 454 46

Tariff

Heading

Tariff Subheading

Product Description

Product Specific Rules 5106 5106.10 - 5106.20

Yarn of carded wool, not put up for retail sale

5107 5107.10 - 5107.20

Yarn of combed wool, not put up for retail sale

5108 5108.10 - 5108.20

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

5109 5109.10 - 5109.90

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

RVC 40 or CTH, except from

Headings 5106-5108 5110 5110.00

Yarn of coarse animal hair or of horsehair (including gimped horsehair yarn), whether or not put up for retail sale

CHAPTER 52

COTTON

5201 5201.00

Cotton, not carded or combed

5202 5202.10 - 5202.91

Cotton waste (including yarn waste and garnetted stock)

5204 5204.11 - 5204.20

Cotton sewing thread, whether or not put up for retail sale

RVC 40 or Process Rule 1 5205 5205.11 - 5205.48

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

RVC 40 or Process Rule 1 5206 5206.11 - 5206.45

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

RVC 40 or Process Rule 1 5207 5207.10 - 5207.90

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

RVC 40 or Process Rule 1 5208 5208.11 - 5208.29,

5208.41 - 5208.49

Woven fabrics of cotton, containing 85% or more by weight of cotton, weighing not more than 200 g/m2

RVC 40 or Process Rule 2 5209 5209.11 - 5209.29,

5209.41 - 5209.49

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

RVC 40 or Process Rule 2

P.U. (A) 454 47

Tariff

Heading

Tariff Subheading

Product Description

Product Specific Rules 5210 5210.11 - 5210.29,

5210.41 - 5210.49

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

RVC 40 or Process Rule 2 5211 5211.11 - 5211.20,

5211.41 - 5211.49

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

RVC 40 or Process Rule 2 5212 5212.11 - 5212.14,

5212.21 - 5212.22,

5212.24

Other woven fabrics of cotton

RVC 40 or Process Rule 2

CHAPTER 53

OTHER VEGETABLE TEXTILE FIBRES; PAPER YARN AND WOVEN FABRICS OF PAPER YARN

5303 5303.90

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)

5308 5308.90

Yarn of other vegetable textile fibres; paper yarn

5310 5310.90

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

5311 5311.00

Woven fabrics of other vegetable textile fibres; woven fabrics of paper yarn

CHAPTER 54

MAN-MADE FILAMENTS; STRIP AND THE LIKE OF MAN-MADE TEXTILE MATERIALS

5401 5401.20

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

5402 5402.31,

5402.44,

5402.47,

5402.62

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

P.U. (A) 454 48

Tariff

Heading

Tariff Subheading

Product Description

Product Specific Rules 5403 5403.31 - 5403.49

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

5406 5406.00

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

5407 5407.10

Woven fabrics of synthetic filament yarn, including woven fabrics obtained from materials of heading 54.04

5408 5408.34

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

CHAPTER 55

MAN-MADE STAPLE FIBRES

5502 5502.10 - 5502.90

Artificial filament tow

5509 5509.12,

5509.31 - 5509.32

Yarn (other than sewing thread) of synthetic staple fibres, not put up for retail sale

5512 5512.11 - 5512.19,

5512.99

Woven fabrics of synthetic staple fibres, containing 85 % or more by weight of synthetic staple fibres

5513 5513.11 - 5513.23

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

5514 5514.19,

5514.22 - 5514.29

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

5515 5515.11 - 5515.12,

5515.19,

5515.91 - 5515.99

Other woven fabrics of synthetic staple fibres

5516 5516.22

Woven fabrics of artificial staple fibres

P.U. (A) 454 49

Tariff

Heading

Tariff Subheading

Product Description

Product Specific Rules

CHAPTER 56

WADDING, FELT AND NONWOVENS; SPECIAL YARNS; TWINE, CORDAGE, ROPES AND CABLES AND

ARTICLES THEREOF

5601 5601.22

Wadding of textile materials and articles thereof; textile fibres, not exceeding 5 mm in length (flock), textile dust and mill neps

5603 5603.12

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

5604 5604.10 - 5604.90

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

5607 5607.49 - 5607.90

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

5608 5608.11 - 5608.19

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

CHAPTER 60

KNITTED OR CROCHETED FABRICS

6001

Pile fabrics, including “long pile” fabrics and terry fabrics, knitted or crocheted:

6001.10 - 6001.29

- Long pile knitted or crocheted fabrics; Looped pile knitted or crocheted fabrics

RVC 40 or Process Rule 2 6001.91, 6001.99

- Other

6002 6002.40 - 6002.90

Knitted or crocheted fabrics of a width not exceeding 30 cm, containing by weight 5 % or more of elastomeric yarn or rubber thread, other than those of heading 60.01

RVC 40 or Process Rule 2

P.U. (A) 454 50

Tariff

Heading

Tariff Subheading

Product Description

Product Specific Rules 6003 6003.10 - 6003.90

Knitted or crocheted fabrics of a width not exceeding 30 cm, other than those of heading 60.01 or 60.02

RVC 40 or Process Rule 2 6004 6004.10 - 6004.90

Knitted or crocheted fabrics of a width exceeding 30 cm, containing by weight 5 % or more of elastomeric yarn or rubber thread, other than those of heading 60.01

RVC 40 or Process Rule 2 6005 6005.21 - 6005.38,

6005.41 - 6005.90

Warp knit fabrics (including those made on galloon knitting machines), other than those of headings 60.01 to 60.04

RVC 40 or Process Rule 2 6006

Other knitted or crocheted fabrics

6006.10,

6006.31 - 6006.90

Knitted or crocheted fabrics, of wool or of fine animal hair, of synthetic fibres, of artificial fibres and of other materials, nes

RVC 40 or Process Rule 2 6006.21- 6006.22

Knitted or crocheted fabrics, of cotton, nes

CHAPTER 61

ARTICLES OF APPAREL AND CLOTHING ACCESSORIES, KNITTED OR CROCHETED

6101 6101.20 - 6101.90

Men’s or boys’

overcoats, car-coats, capes, cloaks, anoraks

(including ski-jackets), wind-cheaters, wind-jackets and similar articles, knitted or crocheted, other than those of heading 61.03

RVC 40 or CTH or Process Rule 3 6102 6102.10 - 6102.90

Women’s or girls’

overcoats, car-coats, capes, cloaks, anoraks

(including ski-jackets), wind-cheaters, wind-jackets and similar articles, knitted or crocheted, other than those of heading 61.04

RVC 40 or CTH or Process Rule 3 6103 6103.10 - 6103.49

Men’s or boys’ suits, ensembles, jackets, blazers, trousers, bib and brace overalls, breeches and shorts (other than swimwear), knitted or crocheted

RVC 40 or CTH or Process Rule 3 6104 6104.13 - 6104.69

Women’s or girls’ suits, ensembles, jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear), knitted or crocheted

RVC 40 or CTH or Process Rule 3

P.U. (A) 454 51

Tariff

Heading

Tariff Subheading

Product Description

Product Specific Rules 6105 6105.10 - 6105.90

Men’s or boys’ shirts, knitted or crocheted

RVC 40 or CTH or Process Rule 3 6106 6106.10 - 6106.90

Women’s or girls’ blouses, shirts and shirt-blouses, knitted or crocheted

RVC 40 or CTH or Process Rule 3 6107

Men’s or boys’ underpants, briefs, nightshirts, pyjamas, bathrobes, dressing gowns and similar articles, knitted or crocheted:

6107.11 - 6107.19

Men’s/boy’s underpants and briefs, knitted or crocheted

RVC 40 or CTH or Process Rule 3 6107.21 - 6107.99

Men’s/boys’ nightshirts and pyjamas, bathrobes, dressing gowns and similar articles, knitted or crocheted

RVC 40 or CTH or Process Rule 3 6108 6108.11 - 6108.29,

6108.31 - 6108.99

Women’s or girls’ slips, petticoats, briefs, panties, nightdresses, pyjamas, négligés, bathrobes, dressing gowns and similar articles, knitted or crocheted

RVC 40 or CTH or Process Rule 3 6109 6109.10- 6109.90

T-shirts, singlets and other vests, knitted or crocheted

RVC 40 or CTH or Process Rule 3 6110 6110.11 - 6110.90

Jerseys, pullovers, cardigans, waistcoats and similar articles, knitted or crocheted

RVC 40 or CTH or Process Rule 3 6111 6111.20 - 6111.90

Babies’ garments and clothing accessories, knitted or crocheted

RVC 40 or CTH or Process Rule 3 6112 6112.11 - 6112.49

Track suits, ski suits and swimwear, knitted or crocheted

RVC 40 or CTH or Process Rule 3 6113 6113.00

Garments made up of impregnated, coated, covered or laminated textile fabrics or textile fabrics otherwise impregnated, coated or covered, knitted or crocheted

RVC 40 or CTH or Process Rule 3 6114 6114.20 - 6114.90

Other garments, knitted or crocheted

RVC 40 or CTH or Process Rule 3 6115 6115.10 - 6115.99

Panty hose, tights, stockings, socks and other hosiery, including graduated compression hosiery (for example, stockings for varicose veins) and footwear without applied soles, knitted or crocheted

RVC 40 or CTH or Process Rule 3 6116 6116.10 - 6116.99

Gloves, mittens and mitts, knitted or crocheted

RVC 40 or CTH or Process Rule 3

P.U. (A) 454 52

Tariff

Heading

Tariff Subheading

Product Description

Product Specific Rules 6117 6117.10 - 6117.90

Other made up clothing accessories, knitted or crocheted; knitted or crocheted parts of garments or of clothing accessories

RVC 40 or CTH or Process Rule 3

CHAPTER 62

ARTICLES OF APPAREL AND CLOTHING ACCESSORIES, NOT KNITTED OR CROCHETED

6201 6201.11 - 6201.99

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

RVC 40 or CTH or Process Rule 3 6202 6202.11 - 6202.99

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

RVC 40 or CTH or Process Rule 3 6203 6203.11 - 6203.49

Men’s or boys’ suits, ensembles, jackets, blazers, trousers, bib and brace overalls, breeches and shorts (other than swimwear)

RVC 40 or CTH or Process Rule 3 6204 6204.11 - 6204.62,

6204.63 - 6204.69

Women’s or girls’ suits, ensembles, jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear)

RVC 40 or CTH or Process Rule 3 6205 6205.20 - 6205.90

Men’s or boys’ shirts

RVC 40 or CTH or Process Rule 3 6206 6206.10 - 6206.90

Women’s or girls’ blouses, shirts and shirt-blouses

RVC 40 or CTH or Process Rule 3 6207 6207.11 - 6207.99

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

RVC 40 or CTH or Process Rule 3 6208 6208.11 - 6208.99

Women’s or girls’ singlets and other vests, slips, petticoats, briefs, panties, nightdresses, pyjamas, négligés, bathrobes, dressing gowns and similar articles RVC 40 or CTH or Process Rule 3 6209 6209.20 - 6209.90

Babies’ garments and clothing accessories

RVC 40 or CTH or Process Rule 3 6210 6210.10 - 6210.50

Garments, made up of fabrics of heading 56.02, 56.03, 59.03, 59.06 or 59.07

RVC 40 or CTH or Process Rule 3

P.U. (A) 454 53

Tariff

Heading

Tariff Subheading

Product Description

Product Specific Rules 6211 6211.11 - 6211.49

Track suits, ski suits and swimwear; other garments

RVC 40 or CTH or Process Rule 3 6212 6212.10 -6212.90

Brassières, girdles, corsets, braces, suspenders, garters and similar articles and parts thereof, whether or not knitted or crocheted

RVC 40 or CTH or Process Rule 3 6213 6213.20 - 6213.90

Handkerchiefs

RVC 40 or CTH or Process Rule 3 6214 6214.10 -6214.90

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

RVC 40 or CTH or Process Rule 3 6215 6215.10 - 6215.90

Ties, bow ties and cravats

RVC 40 or CTH or Process Rule 3 6216 6216.00

Gloves, mittens and mitts, of textile materials, not knitted or crocheted

RVC 40 or CTH or Process Rule 3 6217 6217.10 - 6217.90

Other made up clothing accessories; parts of garments or of clothing accessories, other than those of heading 62.12

RVC 40 or CTH or Process Rule 3

CHAPTER 63

OTHER MADE UP TEXTILE ARTICLES; SETS; WORN CLOTHING AND WORN TEXTILE ARTICLES; RAGS

6301 6301.10 - 6301.90

Blankets and travelling rugs

RVC 40 or Process Rule 3 6302 6302.10 - 6302.99

Bed linen, table linen, toilet linen and kitchen linen

RVC 40 or Process Rule 3 6303 6303.12 - 6303.99

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

RVC 40 or Process Rule 3 6304 6304.11 - 6304.99

Other furnishing articles, excluding those of heading 94.04

RVC 40 or Process Rule 3 6305 6305.10 - 6305.90

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

RVC 40 or Process Rule 3 6306 6306.12 - 6306.90

Tarpaulins, awnings and sunblinds; tents; sails for boats, sailboards or landcraft; camping goods

RVC 40 or Process Rule 3 6307 6307.10 - 6307.90

Other made up articles, including dress patterns

RVC 40 or Process Rule 3 6308 6308.00

Sets consisting of woven fab & yarn, for making up into rugs, tapestries etc.

RVC 40 or Process Rule 3 6309 6309.00

Worn clothing and other worn articles

RVC 40 or Process Rule 3

P.U. (A) 454 54

Tariff

Heading

Tariff Subheading

Product Description

Product Specific Rules

CHAPTER 65

HEADGEAR AND PARTS THEREOF

6504 6504.00

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

6505 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

6507 6507.00

Head-bands, linings, covers, hat foundations, hat frames, peaks and chinstraps, for headgear

CHAPTER 71

NATURAL OR CULTURED PEARLS, PRECIOUS OR SEMI-PRECIOUS STONES, PRECIOUS METALS, METALS

CLAD WITH PRECIOUS METAL, AND ARTICLES THEREOF; IMITATION JEWELLERY; COIN

7101 7101.21

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

CHAPTER 72

IRON AND STEEL

7202 7202.11

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

7205 7205.29

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

7208 7208.10 - 7208.90

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

7209 7209.15 - 7209.25

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

RVC 40 or CTH, except from headings 7208 or 7211 7210 7210.12, 7210.30,

7210.41 - 7210.49,

7210.61 - 7210.90

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

RVC 40 or CTH except from headings 7208, 7209

P.U. (A) 454 55

Tariff

Heading

Tariff Subheading

Product Description

Product Specific Rules 7211 7211.13 -7211.23

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

RVC 40 or CTH except from headings 7208, 7209 7212 7212.20 – 7212.50

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

RVC 40 or CTH, except from headings 7208 -7210 7213 7213.10

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

7214 7214.20

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

RVC 40 or CTH except from 7213 7216 7216.61 - 7216.99

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

7218 7218.10 - 7218.99

Stainless steel in ingots or other primary forms; semi-finished products of stainless steel

7219 7219.11 - 7219.90

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

7220 7220.11 - 7220.90

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

RVC 40 or CTH, except from heading 7219 7221 7221.00

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

7222 7222.11 - 7222.40

Other bars and rods of stainless steel; angles, shapes and sections of stainless steel

7225 7225.30 - 7225.50,

7225.92 - 7225.99

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

7226 7226.91 - 7226.99

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

RVC 40 or CTH except from heading 7225 7228 7228.10

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

P.U. (A) 454 56

Tariff

Heading

Tariff Subheading

Product Description

Product Specific Rules

CHAPTER 84

NUCLEAR REACTORS, BOILERS, MACHINERY AND MECHANICAL APPLIANCES; PARTS THEREOF

Chapter Note:

1. For purposes of the product specific rules for subheadings under this Chapter, a good shall not be considered as originating, if it has only undergone one or more of the following operations or processes: simple assembly of parts of articles to constitute a complete article or disassembly of products into parts

2. Where a change in classification occurs merely by reason of collection of parts that are presented as unassembled articles of another heading or subheading, the individual parts shall retain their origin prior to such collection

“simple” generally describes an activity which does not need special skills, machines, apparatus or equipment especially produced or installed for carrying out the activity 8402

Steam or other vapour generating boilers (other than central heating hot water boilers capable also of producing low pressure steam); super-heated water boilers:

8402.12,

8402.20

- Watertube boilers with a steam production not exceeding 45 t per hour;

Super-heated water boilers

8402.19

- Other vapour generating boilers, including hybrid boilers

RVC40 or CTSH

8404 8404.90

Auxiliary plant for use with boilers of heading 84.02 or 84.03 (for example, economisers, super-heaters, soot removers, gas recoverers); condensers for steam or other vapour power units: parts

8408 8408.10, 8408.90

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

8409 8409.10, 8409.99

Parts suitable for use solely or principally with the engines of heading 84.07

or 84.08

P.U. (A) 454 57

Tariff

Heading

Tariff Subheading

Product Description

Product Specific Rules 8411

Turbo-jets, turbo-propellers and other gas turbines:

8411.12, 8411.82

-- Of a thrust exceeding 25 kN; Of a power exceeding 5,000 kW

8411.91, 8411.99

-- Of turbo-jets or turbo-propellers; Other

8412

Other engines and motors:

8412.29

-- Other

8412.90

- Parts

8413

Pumps for liquids, whether or not fitted with a measuring device; liquid elevators:

8413.11 - 8413.19,

8413.40, 8413.50,

8413.81

- Pumps fitted or designed to be fitted with a measuring device; Concrete pumps; Other reciprocating positive displacement pumps; Other pumps

8413.30,

8413.91

- Fuel, lubricating or cooling medium pumps for internal combustion piston engines; Parts, Of pumps

8414

Air or vacuum pumps, air or other gas compressors and fans; ventilating or recycling hoods incorporating a fan, whether or not fitted with filters:

8414.30 - 8414.40

- Compressors of a kind used in refrigerating equipment; Air compressors mounted on a wheeled chassis for towing

8414.51 - 8414.59,

8414.80 - 8414.90

- Fans; Other; Parts

8415

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:

P.U. (A) 454 58

Tariff

Heading

Tariff Subheading

Product Description

Product Specific Rules 8415.10, 8415.83

- Of a kind designed to be fixed to a window, wall, ceiling or floor, self-contained or “split-system"; Other, not incorporating a refrigerating unit

8415.90

- Parts

8417

Industrial or laboratory furnaces and ovens, including incinerators, non-electric:

8417.80

- Other

8417.90

- Parts

8418

Refrigerators, freezers and other refrigerating or freezing equipment, electric or other; heat pumps other than air conditioning machines of heading 84.15:

8418.10, 8418.29,

8418.50, 8418.69

- Combined refrigerator-freezers, fitted with separate external doors;

Refrigerators, household type: Other; Other furniture (chests, cabinets, display counters, show-cases and the like) for storage and display, incorporating refrigerating or freezing equipment; Other refrigerating or freezing equipment

8418.99

-- Other

8419

Machinery, plant or laboratory equipment, whether or not electrically heated

(excluding furnaces, ovens and other equipment of heading 85.14), for the treatment of materials by a process involving a change of temperature such as heating, cooking, roasting, distilling, rectifying, sterilising, pasteurising, steaming, drying, evaporating, vaporising, condensing or cooling, other than machinery or plant of a kind used for domestic purposes; instantaneous or storage water heaters, non-electric:

P.U. (A) 454 59

Tariff

Heading

Tariff Subheading

Product Description

Product Specific Rules 8419.11;

8419.20 - 8419.31,

8419.39 - 8419.50,

8419.81- 8419.89

-- Instantaneous gas water heaters; - Medical, surgical or laboratory sterilisers;

Dryers: for agricultural products, Other; Distilling or rectifying plant;

Heat exchange units; Other machinery, plant and equipment: for making hot drinks or for cooking or heating food, Other

8419.90

- Parts

8421

Centrifuges, including centrifugal dryers; filtering or purifying machinery and apparatus for liquids or gases:

8421.21 - 8421.29,

8421.91 - 8421.99

- Filtering or purifying machinery and apparatus for liquids; Parts: Of centrifuges, including centrifugal dryers; Other

8421.39

- Filtering or purifying machinery and apparatus for gases: Other

8422

Dish washing machines; machinery for cleaning or drying bottles or other containers; machinery for filling, closing, sealing or labelling bottles, cans, boxes, bags or other containers; machinery for capsuling bottles, jars, tubes and similar containers; other packing or wrapping machinery

(including heat-shrink wrapping machinery); machinery for aerating beverages:

8422.30 - 8422.40

- Machinery for filling, closing, sealing or labelling bottles, cans, boxes, bags or other containers; machinery for capsuling bottles, jars, tubes and similar containers; machinery for aerating beverages; Other packing or wrapping machinery (including heat-shrink wrapping machinery)

8422.90

- Parts

8423 8423.20

Weighing machinery (excluding balances of a sensitivity of 5 cg or better), including weight operated counting or checking machines; weighing machine weights of all kinds

P.U. (A) 454 60

Tariff

Heading

Tariff Subheading

Product Description

Product Specific Rules 8424 8424.10

Mechanical appliances (whether or not hand-operated) for projecting, dispersing or spraying liquids or powders; fire extinguishers, whether or not charged; spray guns and similar appliances; steam or sand blasting machines and similar jet projecting machines

8425 8425.31 - 8425.39,

8425.42

Pulley tackle and hoists other than skip hoists; winches and capstans; jacks

8426 8426.19 - 8426.30,

8426.99

Ships’ derricks; cranes, including cable cranes; mobile lifting frames, straddle carriers and works trucks fitted with a crane

8427 8427.90

Fork-lift trucks; other works trucks fitted with lifting or handling equipment

8428 8428.10 - 8428.20,

8428.39, 8428.90

Other lifting, handling, loading or unloading machinery (for example, lifts, escalators, conveyors, teleferics)

8429 8429.11, 8429.20,

8429.51 - 8429.59

Self-propelled bulldozers, angledozers, graders, levellers, scrapers, mechanical shovels, excavators, shovel loaders, tamping machines and road rollers

8430 8430.10, 8430.39,

8430.49,

8430.61 - 8430.69

Other moving, grading, levelling, scraping, excavating, tamping, compacting, extracting or boring machinery, for earth, minerals or ores; pile-drivers and pile-extractors; snow-ploughs and snow-blowers

8431 8431.10- 8431.41,

8431.43 - 8431.49

Parts suitable for use solely or principally with the machinery of headings 84.25

to 84.30

8432 8432.90

Agricultural, horticultural or forestry machinery for soil preparation or cultivation; lawn or sports-ground rollers: Parts

8433

Harvesting or threshing machinery, including straw or fodder balers; grass or hay mowers; machines for cleaning, sorting or grading eggs, fruit or other agricultural produce, other than machinery of heading 84.37:

P.U. (A) 454 61

Tariff

Heading

Tariff Subheading

Product Description

Product Specific Rules 8433.51 - 8433.60

- Other harvesting machinery: Combine harvester-threshers; Machines for cleaning, sorting or grading eggs, fruit or other agricultural produce

8433.90

- Parts

8434 8434.10 - 8434.90

Milking machines and dairy machinery

8435 8435.10

Presses, crushers and similar machinery used in the manufacture of wine, cider, fruit juices or similar beverages: Machinery

8436 8436.10 - 8436.99

Other agricultural, horticultural, forestry, poultry-keeping or bee-keeping machinery, including germination plant fitted with mechanical or thermal equipment; poultry incubators and brooders

8437

Machines for cleaning, sorting or grading seed, grain or dried leguminous vegetables; machinery used in the milling industry or for the working of cereals or dried leguminous vegetables, other than farm-type machinery:

8437.80

- Other machinery

8437.90

- Parts

8438

Machinery, not specified or included elsewhere in this Chapter, for the industrial preparation or manufacture of food or drink, other than machinery for the extraction or preparation of animal or fixed vegetable fats or oils:

8438.10 - 8438.20,

8438.60

- Bakery machinery and machinery for the manufacture of macaroni, spaghetti or similar products; Machinery for the manufacture of confectionery, cocoa or chocolate; Machinery for the preparation of fruits, nuts or vegetables

8438.50,

8438.80 - 8438.90

- Machinery for the preparation of meat or poultry; Other machinery; Parts

P.U. (A) 454 62

Tariff

Heading

Tariff Subheading

Product Description

Product Specific Rules 8439

Machinery for making pulp of fibrous cellulosic material or for making or finishing paper or paperboard:

8439.20

- Machinery for making paper or paperboard

8439.91- 8439.99

-- Of machinery for making pulp of fibrous cellulosic material ; Other

8441 8441.90

Other machinery for making up paper pulp, paper or paperboard, including cutting machines of all kinds: Parts

8443 8443.17 - 8443.19,

8443.32,

8443.91 - 8443.99

Printing machinery used for printing by means of plates, cylinders and other printing components of heading 84.42; other printers, copying machines and facsimile machines, whether or not combined; parts and accessories thereof

8452 8452.90

Sewing machines, other than book-sewing machines of heading 84.40;

furniture, bases and covers specially designed for sewing machines; sewing machine needles

8454

Converters, ladles, ingot moulds and casting machines, of a kind used in metallurgy or in metal foundries:

8454.30

- Casting machines

8454.90

- Parts

8456 8456.11 - 8456.12

Machine-tools for working any material by removal of material, by laser or other light or photon beam, ultrasonic, electro-discharge, electro-chemical, electron beam, ionic-beam or plasma arc processes; water-jet cutting machines

8458 8458.19

Lathes (including turning centres) for removing metal

8464 8464.20 - 8464.90

Machine-tools for working stone, ceramics, concrete, asbestos-cement or like mineral materials or for cold working glass

P.U. (A) 454 63

Tariff

Heading

Tariff Subheading

Product Description

Product Specific Rules 8465 8465.20 - 8465.92,

8465.94

Machine-tools (including machines for nailing, stapling, glueing or otherwise assembling) for working wood, cork, bone, hard rubber, hard plastics or similar hard materials

8466 8466.10 - 8466.91,

8466.93 - 8466.94

Parts and accessories suitable for use solely or principally with the machines of headings 84.56 to 84.65, including work or tool holders, self-opening dieheads, dividing heads and other special attachments for the machines; tool holders for any type of tool for working in the hand

8467

Tools for working in the hand, pneumatic, hydraulic or with self-contained electric or non-electric motor:

8467.21,

8467.81 - 8467.89

- With self-contained electric: Drills of all kinds; Other tools: Chain saws, Other

8467.91 - 8467.99

- Parts: Of chain saws, Other

8468 8468.20,

8468.80 - 8468.90

Machinery and apparatus for soldering, brazing or welding, whether or not capable of cutting, other than those of heading 85.15; gas-operated surface tempering machines and appliances

8470 8470.10 - 8470.21,

8470.30, 8470.90

Calculating machines and pocket-size data recording, reproducing and displaying machines with calculating functions; accounting machines, postage-franking machines, ticket-issuing machines and similar machines, incorporating a calculating device; cash registers

8471

Automatic data processing machines and units thereof; magnetic or optical readers, machines for transcribing data onto data media in coded form and machines for processing such data, not elsewhere specified or included:

P.U. (A) 454 64

Tariff

Heading

Tariff Subheading

Product Description

Product Specific Rules 8471.30 - 8471.60,

8471.80

- Portable digital automatic data processing machines, weighing not more than 10 kg, consisting of at least a central processing unit, a keyboard and a display;

Other automatic data processing machines; Digital processing units other than those of subheadings 8471.41 and 8471.49, whether or not containing in the same housing one or two of the following types of unit: storage units, input units, output units; Input or output units, whether or not containing storage units in the same housing; Other units of automatic data processing machines

8471.70, 8471.90

- Storage units; Other

8473 8473.29 - 8473.40

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

8474

Machinery for sorting, screening, separating, washing, crushing, grinding, mixing or kneading earth, stone, ores or other mineral substances, in solid

(including powder or paste) form; machinery for agglomerating, shaping or moulding solid mineral fuels, ceramic paste, unhardened cements, plastering materials or other mineral products in powder or paste form; machines for forming foundry moulds of sand:

8474.10, 8474.80

- Sorting, screening, separating or washing machines; Other machinery

8474.31, 8474.90

- Mixing or kneading machines; Parts

8475

Machines for assembling electric or electronic lamps, tubes or valves or flashbulbs, in glass envelopes; machines for manufacturing or hot working glass or glassware:

8475.10, 8475.90

- Machines for assembling electric or electronic lamps, tubes or valves or flash-bulbs, in glass envelopes; Parts

8475.29

-- Other

P.U. (A) 454 65

Tariff

Heading

Tariff Subheading

Product Description

Product Specific Rules 8476

Automatic goods-vending machines (for example, postage stamp, cigarette, food or beverage machines), including money-changing machines:

8476.21

-- Incorporating heating or refrigerating devices

8476.29

-- Other

8477

Machinery for working rubber or plastics or for the manufacture of products from these materials, not specified or included elsewhere in this Chapter:

8477.10

- Injection-moulding machines

8477.80 - 8477.90

- Other machinery; Parts

8478 8478.10 - 8478.90

Machinery for preparing or making up tobacco, not specified or included elsewhere in this Chapter

8479

Machines and mechanical appliances having individual functions, not specified or included elsewhere in this Chapter:

8479.10,

8479.81 - 8479.82

- Machinery for public works, building or the like; Other machines and mechanical appliances: For treating metal, including electric wire coil-winders,

Mixing, kneading, crushing, grinding, screening, sifting, homogenising, emulsifying or stirring machines

8479.89

- Other machines and mechanical appliances: Other; Parts

8480 8480.10, 8480.30,

8480.41 - 8480.49,

8480.60 - 8480.79

Moulding boxes for metal foundry; mould bases; moulding patterns; moulds for metal (other than ingot moulds), metal carbides, glass, mineral materials, rubber or plastics

8481

Taps, cocks, valves and similar appliances for pipes, boiler shells, tanks, vats or the like, including pressure-reducing valves and thermostatically controlled valves:

P.U. (A) 454 66

Tariff

Heading

Tariff Subheading

Product Description

Product Specific Rules 8481.10 - 8481.40,

8481.90

- Pressure-reducing valves; Valves for oleohydraulic or pneumatic transmissions; Check (nonreturn) valves; Safety or relief valves; Parts

8481.80

- Other appliances

8482 8482.10, 8482.40,

8482.80,

8482.91 - 8482.99

Ball or roller bearings

8484 8484.10, 8484.90

Gaskets and similar joints of metal sheeting combined with other material or of two or more layers of metal; sets or assortments of gaskets and similar joints, dissimilar in composition, put up in pouches, envelopes or similar packings;

mechanical seals

8486

Machines and apparatus of a kind used solely or principally for the manufacture of semiconductor boules or wafers, semiconductor devices, electronic integrated circuits or flat panel displays; machines and apparatus specified in Note 9 (C) to this Chapter; parts and accessories

8486.10 - 8486.20,

8486.40

- Machines and apparatus for the manufacture of boules or wafers; Machines and apparatus for the manufacture of semiconductor devices or of electronic integrated circuits; Machines and apparatus specified in Note 9 (C) to this

Chapter

8486.90

- Parts and accessories

8487 8487.10 - 8487.90

Machinery parts, not containing electrical connectors, insulators, coils, contacts or other electrical features, not specified or included elsewhere in this Chapter

P.U. (A) 454 67

Tariff

Heading

Tariff Subheading

Product Description

Product Specific Rules

CHAPTER 85

ELECTRICAL MACHINERY AND EQUIPMENT AND PARTS THEREOF; SOUND RECORDERS AND

REPRODUCERS, TELEVISION IMAGE AND SOUND RECORDERS AND REPRODUCERS, AND PARTS AND

ACCESSORIES OF SUCH ARTICLES

Chapter Note:

1. For purposes of the product specific rules for subheadings under this Chapter, a good shall not be considered as originating, if it has only undergone one or more of the following operations or processes: simple assembly of parts of articles to constitute a complete article or disassembly of products into parts

2. Where a change in classification occurs merely by reason of collection of parts that are presented as unassembled articles of another heading or subheading, the individual parts shall retain their origin prior to such collection

“simple” generally describes an activity which does not need special skills, machines, apparatus or equipment especially produced or installed for carrying out the activity 8501 8501.10 - 8501.40,

8501.52 - 8501.53

Electric motors and generators (excluding generating sets)

8502 8502.12, 8502.31

Electric generating sets and rotary converters

8503 8503.00

Parts suitable for use solely or principally with the machines of heading 85.01

or 85.02

8504

Electrical transformers, static converters (for example, rectifiers) and inductors:

8504.10,

8504.40 - 8504.90

- Ballasts for discharge lamps or tubes; Static converters; Other inductors; Parts

P.U. (A) 454 68

Tariff

Heading

Tariff Subheading

Product Description

Product Specific Rules 8504.23 - 8504.31,

8504.33

-- Having a power handling capacity exceeding 10,000 kVA; Having a power handling capacity not exceeding 1 kVA; Having a power handling capacity exceeding 16 kVA but not exceeding 500 kVA

8505 8505.11 - 8505.19,

8505.90

Electro-magnets; permanent magnets and articles intended to become permanent magnets after magnetisation; electro-magnetic or permanent magnet chucks, clamps and similar holding devices; electro-magnetic couplings, clutches and brakes; electro-magnetic lifting heads

8506 8506.10, 8506.50,

8506.80

Primary cells and primary batteries

8507 8507.60 - 8507.90

Electric accumulators, including separators therefor, whether or not rectangular (including square)

8508 8508.11

Vacuum cleaners

8509 8509.90

Electro-mechanical domestic appliances, with self-contained electric motor, other than vacuum cleaners of heading 85.08

8510 8510.10

Shavers, hair clippers and hair-removing appliances, with self-contained electric motor

8512 8512.10, 8512.90

Electrical lighting or signalling equipment (excluding articles of heading 85.39), windscreen wipers, defrosters and demisters, of a kind used for cycles or motor vehicles

8513 8513.10 - 8513.90

Portable electric lamps designed to function by their own source of energy

(for example, dry batteries, accumulators, magnetos), other than lighting equipment of heading 85.12

P.U. (A) 454 69

Tariff

Heading

Tariff Subheading

Product Description

Product Specific Rules 8514

Industrial or laboratory electric furnaces and ovens (including those functioning by induction or dielectric loss); other industrial or laboratory equipment for the heat treatment of materials by induction or dielectric loss:

8514.40

- Other equipment for the heat treatment of materials by induction or dielectric loss

8514.90

- Parts

8516 8516.29

Electric instantaneous or storage water heaters and immersion heaters;

electric space heating apparatus and soil heating apparatus; electro-thermic hair-dressing apparatus (for example, hair dryers, hair curlers, curling tong heaters) and hand dryers; electric smoothing irons; other electro-thermic appliances of a kind used for domestic purposes; electric heating resistors, other than those of heading 85.45

8517

Telephone sets, including telephones for cellular networks or for other wireless networks; other apparatus for the transmission or reception of voice, images or other data, including apparatus for communication in a wired or wireless network (such as a local or wide area network), other than transmission or reception apparatus of heading 84.43, 85.25, 85.27 or 85.28:

8517.11 - 8517.18,

8517.62

-- Line telephone sets with cordless handsets; Telephones for cellular networks or for other wireless networks; Other; Machines for the reception, conversion and transmission or regeneration of voice, images or other data, including switching and routing apparatus; Machines for the reception, conversion and transmission or regeneration of voice, images or other data, including switching and routing apparatus

8517.70

- Parts

P.U. (A) 454 70

Tariff

Heading

Tariff Subheading

Product Description

Product Specific Rules 8518 8518.10 - 8518.29

Microphones and stands therefor; loudspeakers, whether or not mounted in their enclosures; headphones and earphones, whether or not combined with a microphone, and sets consisting of a microphone and one or more loud speakers; audio-frequency electric amplifiers; electric sound amplifier sets

8519 8519.20

Sound recording or reproducing apparatus

8522 8522.90

Parts and accessories suitable for use solely or principally with the apparatus of headings 85.19 or 85.21

8523 8523.29,

8523.49 - 8523.80

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

8525 8525.80

Transmission apparatus for radio-broadcasting or television, whether or not incorporating reception apparatus or sound recording or reproducing apparatus; television cameras; digital cameras and video camera recorders

8526 8526.10

Radar apparatus, radio navigational aid apparatus and radio remote control apparatus

8527 8527.21

Reception apparatus for radio-broadcasting, whether or not combined, in the same housing, with sound recording or reproducing apparatus or a clock

8528 8528.52 - 8528.69,

8528.72

Monitors and projectors, not incorporating television reception apparatus;

reception apparatus for television, whether or not incorporating radio-broadcast receivers or sound or video recording or reproducing apparatus

8529 8529.90

Parts suitable for use solely or principally with the apparatus of headings 85.25

to 85.28

P.U. (A) 454 71

Tariff

Heading

Tariff Subheading

Product Description

Product Specific Rules 8530 8530.10, 8530.80

Electrical signalling, safety or traffic control equipment for railways, tramways, roads, inland waterways, parking facilities, port installations or airfields

(other than those of heading 86.08)

8531

Electric sound or visual signalling apparatus (for example, bells, sirens, indicator panels, burglar or fire alarms), other than those of heading 85.12

or 85.30:

8531.10

- Burglar or fire alarms and similar apparatus

8531.20

- Indicator panels incorporating liquid crystal devices (LCD) or light emitting diodes (LED)

8532 8532.10 - 8532.22,

8532.24, 8532.29

Electrical capacitors, fixed, variable or adjustable (pre-set)

8533

Electrical resistors (including rheostats and potentiometers), other than heating resistors:

8533.10, 8533.29,

8533.40

- Fixed carbon resistors, composition or film types; Other fixed resistors; Other variable resistors, including rheostats and potentiometers

8533.90

- Parts

8534 8534.00

Printed circuits

8535 8535.21, 8535.90

Electrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits (for example, switches, fuses, lightning arresters, voltage limiters, surge suppressors, plugs and other connectors, junction boxes), for a voltage exceeding 1,000 volts

P.U. (A) 454 72

Tariff

Heading

Tariff Subheading

Product Description

Product Specific Rules 8536 8536.10 - 8536.20,

8536.49 - 8536.50,

8536.69 - 8536.90

Electrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits (for example, switches, relays, fuses, surge suppressors, plugs, sockets, lamp-holders and other connectors, junction boxes), for a voltage not exceeding 1,000 volts; connectors for optical fibres, optical fibre bundles or cables

8537 8537.10 - 8537.20

Boards, panels, consoles, desks, cabinets and other bases, equipped with two or more apparatus of heading 85.35 or 85.36, for electric control or the distribution of electricity, including those incorporating instruments or apparatus of Chapter 90, and numerical control apparatus, other than switching apparatus of heading 85.17

8538 8538.90

Parts suitable for use solely or principally with the apparatus of heading 85.35,

85.36 or 85.37

8539

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

8539.10 - 8539.50

- Sealed beam lamp units; Other filament lamps, excluding ultra-violet or infra-red lamps; Discharge lamps, other than ultra-violet lamps; Ultra-violet or infra-red lamps; arc-lamps; Light-emitting diode (LED) lamps

8539.90

- Parts

8540 8540.89

Thermionic, cold cathode or photo-cathode valves and tubes (for example, vacuum or vapour or gas filled valves and tubes, mercury arc rectifying valves and tubes, cathode-ray tubes, television camera tubes)

8541

Diodes, transistors and similar semiconductor devices; photosensitive semiconductor devices, including photovoltaic cells whether or not assembled in modules or made up into panels; light-emitting diodes (LED); mounted piezo-electric crystals:

P.U. (A) 454 73

Tariff

Heading

Tariff Subheading

Product Description

Product Specific Rules 8541.10 - 8541.60

- Diodes, other than photosensitive or light-emitting Diodes (LED); Transistors, other than photosensitive transistors; Thyristors, diacs and triacs, other than photosensitive devices; Photosensitive semiconductor devices, including photovoltaic cells whether or not assembled in modules or made up into panels; light-emitting diodes (LED); Other semiconductor devices; Mounted piezo-electric crystals

8541.90

- Parts

8542

Electronic integrated circuits:

8542.31 - 8542.39

- Electronic integrated circuits

8542.90

- Parts

8543

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

8543.20, 8543.90

- Signal generators; Parts

8543.70

- Other machines and apparatus

8544 8544.11 - 8544.70

Insulated (including enamelled or anodised) wire, cable (including co-axial cable) and other insulated electric conductors, whether or not fitted with connectors; optical fibre cables, made up of individually sheathed fibres, whether or not assembled with electric conductors or fitted with connectors

8545 8545.19,

8545.90

Carbon electrodes, carbon brushes, lamp carbons, battery carbons and other articles of graphite or other carbon, with or without metal, of a kind used for electrical purposes

8546 8546.20 - 8546.90

Electrical insulators of any material

P.U. (A) 454 74

Tariff

Heading

Tariff Subheading

Product Description

Product Specific Rules 8548 8548.90

Waste and scrap of primary cells, primary batteries and electric accumulators;

spent primary cells, spent primary batteries and spent electric accumulators;

electrical parts of machinery or apparatus, not specified or included elsewhere in this Chapter

CHAPTER 87

VEHICLES OTHER THAN RAILWAY OR TRAMWAY ROLLING-STOCK, AND PARTS AND ACCESSORIES

THEREOF

8712 8712.00

Bicycles and other cycles (including delivery tricycles), not motorised

8715 8715.00

Baby carriages and parts thereof

8716 8716.90

Trailers and semi-trailers; other vehicles, not mechanically propelled;

parts thereof

CHAPTER 89

SHIPS, BOATS AND FLOATING STRUCTURES

8901 8901.10 - 8901.90

Cruise ships, excursion boats, ferry-boats, cargo ships, barges and similar vessels for the transport of persons or goods

8902 8902.00

Fishing vessels; factory ships and other vessels for processing or preserving fishery products

8903 8903.10 - 8903.91,

8903.99

Yachts and other vessels for pleasure or sports; rowing boats and canoes

8904 8904.00

Tugs and pusher craft

8905 8905.10 - 8905.20

Light-vessels, fire-floats, dredgers, floating cranes, and other vessels the navigability of which is subsidiary to their main function; floating docks;

floating or submersible drilling or production platforms

8906 8906.10

Other vessels, including warships and lifeboats other than rowing boats

P.U. (A) 454 75

Tariff

Heading

Tariff Subheading

Product Description

Product Specific Rules

CHAPTER 90

OPTICAL, PHOTOGRAPHIC, CINEMATOGRAPHIC, MEASURING, CHECKING, PRECISION, MEDICAL OR

SURGICAL INSTRUMENTS AND APPARATUS; PARTS AND ACCESSORIES THEREOF

Chapter Note:

1. For purposes of the product specific rules for subheadings under this Chapter, a good shall not be considered as originating, if it has only undergone one or more of the following operations or processes: simple assembly of parts of articles to constitute a complete article or disassembly of products into parts

2. Where a change in classification occurs merely by reason of collection of parts that are presented as unassembled articles of another heading or subheading, the individual parts shall retain their origin prior to such collection

“simple” generally describes an activity which does not need special skills, machines, apparatus or equipment especially produced or installed for carrying out the activity 9001 9001.10 - 9001.90

Optical fibres and optical fibre bundles; optical fibre cables other than those of heading 85.44; sheets and plates of polarising material; lenses (including contact lenses), prisms, mirrors and other optical elements, of any material, unmounted, other than such elements of glass not optically worked

9002 9002.11, 9002.90

Lenses, prisms, mirrors and other optical elements, of any material, mounted, being parts of or fittings for instruments or apparatus, other than such elements of glass not optically worked

9003 9003.19

Frames and mountings for spectacles, goggles or the like, and parts thereof

9004 9004.10 - 9004.90

Spectacles, goggles and the like, corrective, protective or other

9005

Binoculars, monoculars, other optical telescopes, and mountings therefor;

other astronomical instruments and mountings therefor, but not including instruments for radio-astronomy:

P.U. (A) 454 76

Tariff

Heading

Tariff Subheading

Product Description

Product Specific Rules 9005.10

- Binoculars

9005.90

- Parts and accessories (including mountings)

9006

Photographic (other than cinematographic) cameras; photographic flashlight apparatus and flashbulbs other than discharge lamps of heading 85.39:

9006.51 - 9006.59

-- With a through-the-lens viewfinder (single lens reflex (SLR)), for roll film of a width not exceeding 35 mm; Other

9006.91 - 9006.99

-- For cameras; Other

9007 9007.20 - 9007.92

Cinematographic cameras and projectors, whether or not incorporating sound recording or reproducing apparatus

9008

Image projectors, other than cinematographic; photographic (other than cinematographic) enlargers and reducers:

9008.50

- Projectors, enlargers and reducers：

9008.90

- Parts and accessories

9011 9011.90

Compound optical microscopes, including those for photomicrography, cinephotomicrography or microprojection

9012 9012.90

Microscopes other than optical microscopes; diffraction apparatus

9013 9013.80

Liquid crystal devices not constituting articles provided for more specifically in other headings; lasers, other than laser diodes; other optical appliances and instruments, not specified or included elsewhere in this Chapter

9015 9015.30,

9015.90

Surveying

(including photogrammetrical surveying), hydrographic, oceanographic, hydrological, meteorological or geophysical instruments and appliances, excluding compasses; rangefinders

P.U. (A) 454 77

Tariff

Heading

Tariff Subheading

Product Description

Product Specific Rules 9016 9016.00

Balances of a sensitivity of 5 cg or better, with or without weights

9018 9018.19,

9018.31 - 9018.39,

9018.49, 9018.90

Instruments and appliances used in medical, surgical, dental or veterinary sciences, including scintigraphic apparatus, other electro-medical apparatus and sight-testing instruments

9019 9019.10 - 9019.20

Mechano-therapy appliances;

massage apparatus;

psychological aptitude-testing apparatus; ozone therapy, oxygen therapy, aerosol therapy, artificial respiration or other therapeutic respiration apparatus

9020 9020.00

Other breathing appliances and gas masks, excluding protective masks having neither mechanical parts nor replaceable filters

9021

Orthopaedic appliances, including crutches, surgical belts and trusses; splints and other fracture appliances; artificial parts of the body; hearing aids and other appliances which are worn or carried, or implanted in the body, to compensate for a defect or disability:

9021.10 - 9021.29,

9021.40

- Orthopaedic or fracture appliances; Artificial teeth and dental fittings;

Hearing aids, excluding parts and accessories

9021.39,

9021.50 - 9021.90

- Other artificial parts of the body, Other; Pacemakers for stimulating heart muscles, excluding parts and accessories; Other

9022 9022.90

Apparatus based on the use of X-rays or of alpha, beta or gamma radiations, whether or not for medical, surgical, dental or veterinary uses, including radiography or radiotherapy apparatus, X-ray tubes and other X-ray generators, high tension generators, control panels and desks, screens, examination or treatment tables, chairs and the like

9025 9025.80

Hydrometers and similar floating instruments, thermometers, pyrometers, barometers, hygrometers and psychrometers, recording or not, and any combination of these instruments

P.U. (A) 454 78

Tariff

Heading

Tariff Subheading

Product Description

Product Specific Rules 9026 9026.10 - 9026.90

Instruments and apparatus for measuring or checking the flow, level, pressure or other variables of liquids or gases (for example, flow meters, level gauges, manometers, heat meters), excluding instruments and apparatus of heading 90.14, 90.15, 90.28 or 90.32

9027

Instruments and apparatus for physical or chemical analysis (for example, polarimeters, refractometers, spectrometers, gas or smoke analysis apparatus); instruments and apparatus for measuring or checking viscosity, porosity, expansion, surface tension or the like; instruments and apparatus for measuring or checking quantities of heat, sound or light (including exposure meters); microtomes:

9027.20 - 9027.50

-

Chromatographs and electrophoresis instruments;

Spectrometers, spectrophotometers and spectrographs using optical radiations (UV, visible,

IR); Other instruments and apparatus using optical radiations (UV, visible, IR)

9027.80 - 9027.90

- Other instruments and apparatus; Microtomes; parts and accessories

9028 9028.30

Gas, liquid or electricity supply or production meters, including calibrating meters therefor

9029 9029.10 - 9029.90

Revolution counters, production counters, taximeters, mileometers, pedometers and the like; speed indicators and tachometers, other than those of heading 90.14 or 901.5; stroboscopes

9030

Oscilloscopes, spectrum analysers and other instruments and apparatus for measuring or checking electrical quantities, excluding meters of heading 90.28;

instruments and apparatus for measuring or detecting alpha, beta, gamma,

X-ray, cosmic or other ionising radiations:

P.U. (A) 454 79

Tariff

Heading

Tariff Subheading

Product Description

Product Specific Rules 9030.40;

9030.82

- Other instruments and apparatus, specially designed for telecommunications

(for example, cross-talk meters, gain measuring instruments, distortion factor meters, psophometers); Other instruments and apparatus for measuring or checking semiconductor wafers or devices

9030.90

- Parts and accessories

9031 9031.41,

9031.80 - 9031.90

Measuring or checking instruments, appliances and machines, not specified or included elsewhere in this Chapter; profile projectors

9032 9032.10,

9032.81 - 9032.90

Automatic regulating or controlling instruments and apparatus

9033 9033.00

Parts and accessories (not specified or included elsewhere in this Chapter) for machines, appliances, instruments or apparatus of Chapter 90

CHAPTER 94

FURNITURE; BEDDING, MATTRESSES, MATTRESS SUPPORTS, CUSHIONS AND SIMILAR STUFFED

FURNISHINGS; LAMPS AND LIGHTING FITTINGS, NOT ELSEWHERE SPECIFIED OR INCLUDED;

ILLUMINATED SIGNS, ILLUMINATED NAME-PLATES AND THE LIKE; PREFABRICATED BUILDINGS

9401 9401.52 - 9401.69

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

9403 9403.10 - 9403.20,

9403.70 - 9403.89

Other furniture and parts thereof

CHAPTER 96

MISCELLANEOUS MANUFACTURED ARTICLES

9619 9619.00

Sanitary towels (pads) and tampons, napkins and napkin liners for babies and similar articles, of any material

RVC 40 or CTH or Process Rule 3 9620 9620.00

Monopods, bipods, tripods and similar articles

P.U. (A) 454 80

ATTACHMENT A

REVISED OPERATIONAL CERTIFICATION PROCEDURES (OCP) FOR THE RULES OF

ORIGIN FOR THE ASEAN-CHINA FREE TRADE AREA

For the purpose of implementing the Rules of Origin for the ASEAN-China Free Trade Area

(ACFTA), the following operational procedures on the issuance and verification of the

Certificate of Origin (Form E) and other related administrative matters shall be followed:

DEFINITIONS

Rule 1

For the purposes of this Attachment:

“Movement Certificate” means a Certificate of Origin (Form E) issued by an intermediate exporting Party, based on the original Certificate of Origin (Form E) issued by the first exporting Party proving the origin status of the products in question;

“Customs Authority” means the competent authority that is responsible under the law of a Party for the Authority of customs laws and regulations6;

“Exporter” means a natural or juridical person located in the territory of a Party from where a product is exported by such a person;

“Importer” means a natural or juridical person located in the territory of a Party into where a product is imported by such a person;

“Issuing Authority” means any government authority or other entity authorised under the domestic laws, regulations and administrative rules of a Party to issue a Certificate of

Origin (Form E).

ISSUING AUTHORITIES

Rule 2

The Certificate of Origin (Form E) shall be issued by the Issuing Authorities of the exporting Party.

6 Such laws and regulations administered and enforced by the Customs Authority of each Party concerning importation, exportation and transit of products as they relate to customs duties, charges or other taxes or prohibitions, restrictions and controls with respect to the movement of controlled items across the boundary of the Customs Authority of each Party.

P.U. (A) 454 81

Rule 3

(a)

Each Party shall inform all the other Parties of the names and addresses of its respective Issuing Authorities and shall provide specimen signatures and specimen of official seals, and correction stamps, if any, used by its

Issuing Authorities.

(b)

The above information shall be provided by the contact points electronically to all the other Parties to the Agreement through the ASEAN Secretariat, to the extent possible, at least one month before they take effect. A Party shall promptly inform all the other Parties of any changes in names, addresses, or official seals in the same manner.

(c)

All Parties shall promptly provide confirmation that they have received the information to the ASEAN Secretariat, who will forward the compiled confirmation to the submitting Party.

Rule 4

For the purpose of verifying the conditions for preferential treatment, the Issuing

Authorities shall have the right to call for any supporting documentary evidence or to carry out any checks considered appropriate. If such right cannot be obtained through the existing domestic laws, regulations and administrative rules, it shall be inserted as a clause in the application form referred to in Rules 5 and 6 of this Attachment.

APPLICATIONS

Rule 5

(a)

The exporter and/or the manufacturer of the products which qualify for preferential treatment shall apply in writing to the Issuing Authorities requesting the pre-exportation verification of the origin of the products.

The result of the verification, subject to review periodically or whenever appropriate, shall be accepted as the supporting evidence in verifying the origin of the said products to be exported thereafter. The pre-verification may not apply to the products which, by their nature, origin can be easily verified.

(b)

For locally-procured materials, self-declaration by the final manufacturer exporting under the ACFTA shall be used as the basis when applying for the issuance of the Certificate of Origin (Form E).

P.U. (A) 454 82

Rule 6

At the time of carrying out the formalities for exporting the products under preferential treatment, the exporter or his authorised representative shall submit a written application for the Certificate of Origin (Form E) together with appropriate supporting documents proving that the products to be exported qualify for the issuance of a Certificate of Origin

(Form E)

7.

PRE-EXPORTATION EXAMINATION

Rule 7

The Issuing Authorities of each Party shall, to the best of their competence and ability, carry out proper examination of each application for the Certificate of Origin (Form E)

to ensure that:

(a)

the application and the Certificate of Origin (Form E) are duly completed in accordance with the requirements as defined in the overleaf notes of the Certificate of Origin (Form E), and signed by the authorised signatory;

(b)

the origin of the product is in conformity with the Rules of Origin for the ACFTA;

(c)

the other statements made in the Certificate of Origin (Form E) correspond to the supporting documentary evidence submitted;

(d)

the description, quantity and weight of products, marks and number of packages, number and kinds of packages, as specified, conform to the products to be exported;

(e)

multiple items declared on the same Certificate of Origin (Form E) shall be allowed subject to the domestic laws, regulations and administrative rules of the importing Party provided each item must qualify separately in its own right.

ISSUANCE OF CERTIFICATE OF ORIGIN (FORM E)

Rule 8

(a)

The Certificate of Origin (Form E) must be on ISO A4 size white paper in conformity to the specimen shown in Appendix 1 of this OCP. It shall be filled out in English. The Certificate of Origin (Form E) shall comprise one (1)

original and two (2) copies, namely, the duplicate and triplicate copies.

7 For China, a Chinese manufacturer can apply for a Certificate of Origin (Form E) in the case where the manufacturer needs to authorise other agencies to export on its behalf.

P.U. (A) 454 83

(b)

For a Certificate of Origin (Form E) with multiple pages, the Parties shall use the attached Form shown in Appendix 1. The continuing page(s) shall bear the same signature, seal and reference number as those on the first page.

(c)

Each Certificate of Origin (Form E) shall contain a unique reference number and cover one or more goods under one consignment.

(d)

The original copy of the Certificate of Origin (Form E) shall be forwarded by the exporter to the importer for submission to the Customs Authority at the port or place of importation. The duplicate copy shall be retained by the

Issuing Authority in the exporting Party. The triplicate copy shall be retained by the exporter.

(e)

In the case where a Certificate of Origin (Form E) is rejected by the Customs

Authority of the importing Party, the said rejected Certificate of Origin

(Form E) shall be marked accordingly in Box 4.

(f)

In the case where a Certificate of Origin (Form E) is not accepted, as stated in paragraph (e), the Customs Authority of the importing Party shall consider the clarifications made by the Issuing Authorities of the exporting Party and assess whether or not the Certificate of Origin (Form E)

can be accepted for the granting of the preferential treatment.

The clarification shall be detailed and exhaustive in addressing the grounds for denial of preferential treatment raised by the importing Party.

Rule 9

To implement the provisions of Article 2 of the Rules of Origin for the ACFTA, the Certificate of Origin (Form E) issued by the final exporting Party shall indicate the origin criteria or applicable percentage of ACFTA value content in Box 8.

Rule 10

Neither erasures nor superimposition shall be allowed on the Certificate of Origin

(Form E). Any alteration shall be made by striking out the erroneous materials and making any addition required. Such alterations shall be approved by an official authorised to sign the Certificate of Origin (Form E) and certified with official seals or correction stamps of the Issuing Authority. Unused spaces shall be crossed out to prevent any subsequent addition.

Rule 11

In principle, a Certificate of Origin (Form E) shall be issued prior to or at the time of shipment. In exceptional cases where the Certificate of Origin (Form E) has not been issued by the time of shipment or no later than three (3) days from the date of shipment, at the request of the exporter, the Certificate of Origin (Form E) shall be issued retroactively in accordance with the domestic laws, regulations and administrative rules of the exporting

Party within twelve (12) months from the date of shipment, in which case it is necessary to indicate “ISSUED RETROACTIVELY” in Box 13. In such cases, the importer claiming

P.U. (A) 454 84

preferential treatment for the product may, subject to the domestic laws, regulations administrative rules of the importing Party, provide the Customs Authority of the importing Party with the Certificate of Origin (Form E) issued retroactively.

Rule 12

(a)

The Issuing Authorities of the intermediate Party within the ACFTA may issue a Movement Certificate (MC), if an application is made by the exporter while the product is passing through the territory, provided that:

(ii)

a valid original Certificate of Origin (Form E) issued by the first exporting Party is presented;

(iii)

information on the MC includes the name of the Issuing Authority of the Party which issued the original Certificate of Origin (Form E), date of issuance and reference number. The indicated invoice value shall be the invoice value of the products exported from the intermediate Party; and

(iv)

the total quantity of each product covered in the MC does not exceed the total quantity of each product covered in the original Certificate of Origin (Form E).

(b)

In the case of China, the MC shall be issued by Customs Authority. In the case of ASEAN Member States, the MC shall be issued by the Issuing Authorities.

(c)

The validity of the MC shall have the same end-date as the original Certificate of Origin (Form E).

(d)

The product which is to be re-exported using the MC shall be under the control of the Customs Authority of the intermediate Party. The products shall not undergo any further processing in the intermediate Party, except for repacking and logistics activities consistent with Article 8 of the

Rules of Origin for the ACFTA8.

(e)

The verification procedure in Rule 18 of this Attachment shall also apply to the MC. In particular, the Customs Authority of the importing Party may simultaneously request the original exporting Party and the intermediate

Party to provide information regarding the original Certificate of Origin

(Form E) and the MC respectively, such as, the first exporter, last exporter, reference number, description of the products, country of origin and the port of discharge, within thirty (30) days from the date of receipt of the request, as the case maybe.

8 The products under control of the Customs Authority of the intermediate Party shall include products that remain in free trade zones or locations approved by the said Customs Authority.

P.U. (A) 454 85

Rule 13

In the event of theft, loss or destruction of a Certificate of Origin (Form E), the exporter may apply in writing to the Issuing Authority which issued it for a certified true copy of the original and the triplicate to be made on the basis of the export documents in its possession bearing the endorsement of the words “CERTIFIED TRUE COPY” in Box 12. The certified true copy of the original Certificate of Origin (Form E) shall bear the date of the original

Certificate of Origin (Form E). The certified true copy of the original Certificate of Origin

(Form E) shall be issued no later than one (1) year from the date of issuance of the original

Certificate of Origin (Form E) and on condition that the exporter provides to the relevant

Issuing Authority the triplicate copy of the Certificate of Origin (Form E) or any proof of the issuance of the original Certificate of Origin (Form E).

PRESENTATION

Rule 14

The original Certificate of Origin (Form E) shall be submitted to the Customs Authority at the time of import declaration for the products concerned claiming for preferential treatment in accordance with the domestic laws, regulations and administrative rules of the importing Party.

Rule 15

The Certificate of Origin (Form E) shall remain valid and must be submitted to the

Customs Authority of the importing Party within one (1) year from the date of its issuance by the Issuing Authority of the exporting Party.

Rule 16

(a)

In the case of the consignment of products originating in the exporting Party and not exceeding US$ 200.00 FOB, the production of a Certificate of Origin

(Form E) shall be waived and the use of a simplified declaration by the exporter that the products in question originated in the exporting Party shall be accepted. Products sent through the post not exceeding US$200.00 FOB shall also be similarly treated.

(b)

Waivers provided for in paragraph (a) shall not be applicable when it is established by the customs authorities of the importing Party that the importation forms part of a series of importations that may reasonably be considered to have been undertaken or arranged for the purpose of avoiding the submission of a Certificate of Origin or Certificates of Origin.

P.U. (A) 454 86

Rule 17

(a)

Where the ACFTA origin of the product is not in doubt, unsubstantial discrepancies such as tariff classification differences between the statements made in the Certificate of Origin (Form E) and those made in the documents submitted to the Customs Authority of the importing Party for the purpose of carrying out the formalities for importing the products, shall not, ipso-facto, invalidate the Certificate of Origin (Form E), if it does in fact correspond to the products submitted.

(b)

In cases where there are only unsubstantial discrepancies as indicated in paragraph (a) between the exporting Party and importing Party, the products shall be released without any delay subject to administrative measures, such as imposition of customs duties at the higher applied rate or its equivalent amount of deposit. Once the discrepancies have been resolved, the correct ACFTA rate is to be applied and any overpaid duty shall be refunded, in accordance with the domestic laws, regulations and administrative rules of the importing Party.

(c)

For multiple items declared under the same Certificate of Origin (Form E), a problem encountered with one of the items listed shall not affect or delay the granting of preferential treatment and customs clearance of the remaining items listed in the Certificate of Origin (Form E). Rule 18(a)(ii)

of this Attachment may be applied to the problematic items.

Rule 18

(a)

The Customs Authority of the importing Party may request a retroactive check at random and/or when it has reasonable doubt as to the authenticity of the document or as to the accuracy of the information regarding the true origin of the products in question or of certain parts thereof.

(i)

The request shall be made in writing, accompanied by a copy of the

Certificate of Origin (Form E) and shall specify the reasons and any additional information suggesting that the particulars given on the said Certificate of Origin (Form E) may be inaccurate, unless the retroactive check is requested on a random basis.

(ii)

The Customs Authority of the importing Party may suspend the granting of preferential treatment while awaiting the result of the verification. However, it may release the products to the importer subject to any administrative measures deemed necessary, including imposition of customs duties at the higher applied rate or equivalent amount of deposit, provided that they are not held to be subject to import prohibition or restriction and there is no suspicion of fraud.

(iii)

The Customs Authority or the Issuing Authority of the exporting

Party receiving a request for retroactive check shall respond to the request promptly and reply not later than ninety (90) days after the receipt of the request. The Customs Authority or the Issuing

P.U. (A) 454 87

Authority of the exporting Party may request, in writing, an extension of time of up to ninety (90) days as long as the extension request is made within the initial ninety (90) day period.

(b)

If the Customs Authority of the importing Party is not satisfied with the outcome of the retroactive check, it may, in exceptional cases, request verification visits to the exporting Party.

(i)

Prior to the conduct of a verification visit pursuant to the provisions herein, the Customs Authority of the importing Party shall notify the competent authority of the exporting Party with the aim of mutually agreeing on the conditions and means of the verification visit.

(ii)

The verification visit shall be conducted not later than sixty (60) days after receipt of the notification pursuant to subparagraph (b)(i).

(c)

The verification process, including the retroactive check and verification visit, shall be carried out and its results communicated to the Customs

Authority and/or the Issuing Authority of the exporting Party within a maximum of one hundred and eighty (180) days after the receipt of the request. In the event that an extension request has been made pursuant to subparagraph (a)(iii), the verification process, including the retroactive check and verification visit, shall be carried out and its results communicated to the Customs Authority and/or the Issuing Authority of the exporting Party shall be extended from one hundred and eighty (180) days to a maximum of two hundred and seventy (270) days after the receipt of the request. While awaiting the results of the verification visit, subparagraph (a)(ii) on the suspension of preferential treatment shall be applied.

(d)

All exchanges of information regarding the verification request should be done only through the respective contact points of the Parties.

(e)

The preferential treatment may be denied when the exporting Party fails to respond to the request to the satisfaction of the Customs Authority of the importing Party in the course of a retroactive check or verification process, as the case may be, within the time frame for verification specified in paragraphs (a), (b) and (c).

(f)

Each Party shall maintain the confidentiality of the information and documents provided by the other Party in the course of the verification process. Such information and documents shall not be used for other purposes, including being used as evidence in administrative and judicial proceedings, without the explicit written permission of the Party providing such information.

P.U. (A) 454 88

RECORD KEEPING REQUIREMENT

Rule 19

(a)

The application for the Certificate of Origin (Form E) and all documents related to such application shall be retained by the Issuing Authority for not less than three (3) years from the date of issuance.

(b)

Information relating to the validity of the Certificate of Origin (Form E)

shall be furnished upon request by the importing Party.

(c)

Any information communicated between the Parties concerned shall be treated as confidential and shall be used for the validation of the Certificate of Origin (Form E) purposes only.

(d)

For the purposes of the verification process/retroactive check pursuant to

Rule 18 of this Attachment, the producer and/or exporter applying for the issuance of a Certificate of Origin (Form E) shall, subject to the domestic laws, regulations and administrative rules of the exporting Party, keep the supporting records for the said application for not less than three (3) years from the date of issuance of the Certificate of Origin (Form E).

SPECIAL CASES

Rule 20

When the destination of the products exported to a specified Party is changed, before or after their arrival in the Party, the following rules shall be observed:

(a)

If the products have already been submitted to the Customs Authority in the specified importing Party, the Certificate of Origin (Form E) shall, by a written application of the importer, be endorsed to address the situation. The original shall be kept by the Customs Authority and the photocopy of the Certificate of Origin (Form E) shall be provided to the importer.

(b)

If the changing of destination occurs during transportation to the importing

Party as specified in the Certificate of Origin (Form E), the exporter shall apply in writing, accompanied by the issued Certificate of Origin

(Form E), for the issuance of a new Certificate of Origin (Form E).

Rule 21

For the purpose of implementing Article 8 of the Rules of Origin for the ACFTA, where transportation is effected through the territory of one or more non-ACFTA Parties, the following shall be submitted to the Customs Authority of the importing Party:

(a)

A through Bill of Lading issued in the exporting Party;

P.U. (A) 454 89

(b)

A Certificate of Origin (Form E) issued by the relevant Issuing Authorities of the exporting Party;

(c)

A copy of the original commercial invoice in respect of the product; and

(d)

Supporting documents evidencing that the requirements of Article 8.2(b)

subparagraphs (i), (ii) and (iii) of the Rules of Origin for the ACFTA are being complied with.

Rule 22

(a)

Products sent from an exporting Party for exhibition in another Party and sold during or after the exhibition for importation into a Party shall benefit from the ASEAN-China preferential treatment on the condition that the products meet the requirements of the Rules of Origin for the ACFTA provided it is shown to the satisfaction of the Customs Authority of the importing Party that:

(i)

an exporter has dispatched those products from the territory of the exporting Party to another Party where the exhibition is held and has exhibited them there;

(ii)

the exporter has sold the products or transferred them to a consignee in the importing Party; and

(iii)

the products have been consigned during the exhibition or immediately thereafter to the importing Party in the state in which they were sent for exhibition.

(b)

For purposes of implementing the above provisions, the Certificate of Origin

(Form E) must be submitted to the Customs Authority of the importing Party.

The name and address of the exhibition must be indicated, a certificate issued by the Issuing Authority of the Party where the exhibition took place together with supporting documents prescribed in Rule 21(d) of this

Attachment may be required.

(c)

Paragraph (a) shall apply to any trade, agricultural or crafts exhibition, fair or similar show or display in shops or business premises with a view to the sale of foreign products and where the products remain under customs control during the exhibition.

Rule 23

The Customs Authority of the importing Party shall accept a Certificate of Origin (Form E)

in cases where the sales invoice is issued either by a company located in a third country or by an ACFTA exporter for the account of the said company, provided that the product meets the requirements of the Rules of Origin for the ACFTA. The invoice-issuing third party can be an ACFTA Party or non-ACFTA Party. The original invoice number or the third party invoice number shall be indicated in Box 10 of the Certificate of Origin (Form E),

P.U. (A) 454 90

the exporter and consignee must be located in the Parties and the third party invoice shall be attached to the Certificate of Origin (Form E) when presenting the said Certificate of Origin (Form E) to the Customs Authority of the importing Party.

ACTION AGAINST FRAUDULENT ACTS

Rule 24

(a)

When it is suspected that fraudulent acts in connection with the Certificate of Origin (Form E) have been committed, the Government authorities of the

Parties concerned shall co-operate in the action to be taken in the territory of the respective Parties against the persons involved.

(b)

Each Party shall be responsible for providing legal sanctions for fraudulent acts committed in relation to the Certificate of Origin (Form E) in accordance with its domestic laws, regulations and administrative rules.

Rule 25

In the case of a dispute concerning origin determination, classification of products or other matters, the Government authorities concerned in the importing and exporting Parties shall consult each other with a view to resolving the dispute, and the result shall be reported to the other Parties for information.

CONTACT POINTS

Rule 26

Each Party shall designate contact points to ensure the effective and efficient implementation of this Attachment.

P.U. (A) 454 91

Original (Duplicate/Triplicate)

Reference No.

1. Products consigned from (Exporter’s business name,

ASEAN-CHINA FREE TRADE AREA address, country)

PREFERENTIAL TARIFF

CERTIFICATE OF ORIGIN

(Combined Declaration and Certificate)

2. Products consigned to (Consignee's name, address,

FORM E country)

Issued in ______________

(Country)

See Overleaf Notes

3. Means of transport and route (as far as known)

4. For Official Use

Departure date

Preferential Treatment Given

Vessel's name/Aircraft etc.

Preferential Treatment Not Given (Please state reason/s)

Port of Discharge

..................................................................................

Signature of Authorised Signatory of the Importing

Party

5. Item

Number

6. Marks and numbers on packages

7. Number and type of packages, description of products (including quantity where appropriate and

HS number in six digit code)

8. Origin criteria

(see Overleaf

Notes)

9. Gross weight or net weight or other quantity, and value

(FOB) only when

RVC criterion is applied

10. Number, date of Invoices

11. Declaration by the exporter

12. Certification

The undersigned hereby declares that the above

It is hereby certified, on the basis of control details and statement are correct; that all the products carried out, that the declaration by the were produced in exporter is correct.

.............................................................

(Country)

and that they comply with the origin requirements specified for these products in the Rules of Origin for the

ACFTA for the products exported to

.............................................................

(Importing Country)

.............................................................

................................................................................

Place and date, signature of

Place and date, signature and stamp of authorised signatory certifying authority

13

□ Issued Retroactively □ Exhibition

□ Movement Certificate □ Third Party Invoicing

APPENDIX 1

P.U. (A) 454 92

OVERLEAF NOTES

1.

Parties which accept this form for the purpose of preferential treatment under the ASEAN-China Free Trade Area (ACFTA):

BRUNEI DARUSSALAM

CAMBODIA

CHINA

LAOS

MALAYSIA

MYANMAR

PHILIPPINES

SINGAPORE

THAILAND

VIETNAM

2.

CONDITIONS: The main conditions for admission to the preferential treatment under the ACFTA are that products sent to any Parties listed above:

(i)

must fall within a description of products eligible for concessions in the country of destination;

(ii)

must comply with all relevant provisions of Annex 1 (Rules of Origin) of the

Protocol to Amend the Framework Agreement on Comprehensive

Economic Co-operation and Certain Agreements thereunder between the Association of Southeast Asian Nations (ASEAN) and the People’s

Republic of China (ACFTA Upgrading Protocol).

3.

ORIGIN CRITERIA: For each good described in Box 7 of this form, the origin criteria met should be indicated in Box 8, in the manner shown in the following table:

Circumstances of production or manufacture in the first country named in Box 11 of this form

Insert in Box 8

(a)

Goods wholly produced or obtained satisfying subparagraph (a) of Article 2 of Annex 1 of the ACFTA

Upgrading Protocol

Upgrading Protocol

PE

(c)

Goods produced from non-originating materials in a Party, satisfying paragraph 1 of Article 4 of Annex 1 of the ACFTA

Upgrading Protocol

- Regional Value Content

Actual percentage of ACFTA value content, example

“40%”

- Change in Tariff Classification at the four-digit level

(d)

Goods satisfying the Product Specific Rules (PSR) in

Attachment B of Annex 1 of the ACFTA Upgrading Protocol

PSR

P.U. (A) 454 93 4.

EACH ARTICLE MUST QUALIFY: It should be noted that all the products in a consignment must qualify separately in their own right. This is of particular relevance when similar articles of different sizes or spare parts are sent.

5.

DESCRIPTION OF PRODUCTS: The description of products in Box 7 must be sufficiently detailed to enable the products to be identified by the Customs Officers examining them.

6.

The Harmonised System number of the importing party in Box 7 (six digit code)

shall be determined according to the International Convention on the Harmonized

Commodity Description and Coding System and subsequent amendments thereto.

7.

The term “Exporter” in Box 1 and 11 may include the manufacturer or the producer. In the case of Movement Certificate (MC), the term “Exporter” also includes the exporter in the intermediate Party. For China, a Chinese manufacturer can apply for a Certificate of Origin (Form E) in the case where the manufacturer needs to authorise other agencies to export on its behalf. In this case, the manufacturer can make the declaration indicated in Box 11 and shall state the name and address of the exporter in Box 7.

8.

FOR OFFICIAL USE: The Customs Authority of the importing Party must indicate (√)

in the relevant boxes in column 4 whether or not preferential treatment is accorded.

9.

MOVEMENT CERTIFICATE: In cases of Movement Certificate, in accordance with

Rule 12 of Attachment A of the Rules of Origin of the ACFTA Upgrading Protocol

(Operational Certification Procedures): (i) “Movement Certificate” in Box 13

should be ticked (√); (ii) the indicated value in Box 9 shall be the invoice value of the products exported from the intermediate Party. The indicated value in Box 9 is only required when the RVC criterion is applied; (iii) The name of the original

Issuing Authorities of the Party, date of the issuance and the reference number of the original Certificate of Origin (Form E) to be indicated in Box 7.

10.

THIRD PARTY INVOICING: In cases where invoices are issued by a third country,

“the Third Party Invoicing” in Box 13 shall be ticked (√). The invoice number shall be indicated in Box 10. Information such as name and country of the company issuing the invoice shall be indicated in Box 7.

11.

EXHIBITIONS: In cases where products are sent from the exporting Party for exhibition in another Party and sold during or after the exhibition for importation into a Party, in accordance with Rule 22 of Attachment A of the Rules of Origin for the ACFTA, the “Exhibitions” in Box 13 should be ticked (√) and the name and address of the exhibition indicated in Box 2.

12.

ISSUED RETROACTIVELY: In exceptional cases, due to involuntary errors or omissions or other valid causes, the Certificate of Origin (Form E) may be issued retroactively in accordance with Rule 11 of Attachment A of the Rules of Origin for the ACFTA. The “Issued Retroactively” in Box 13 shall be ticked (√) electronically or typewritten together with other information in the Certificate of Origin

(Form E). In cases where the “Issued Retroactively” in Box 13 cannot be ticked electronically or typewritten, the Certificate of Origin (Form E) shall be stamped with the words “ISSUED RETROACTIVELY”.

P.U. (A) 454 94

JADUAL KEDUA/SECOND SCHEDULE

[Subperenggan 3(1)/Subparagraph 3(1)]

SECTION I

LIVE ANIMALS; ANIMAL PRODUCTS

Chapter 1

Live animals

Heading

Subheading

Description

Unit of

Quantity

Rate of Import Duty by % under

ACFTA 2025 and subsequent years

(1)

(2)

(3)

(4)

(5)

01.01

Live horses, asses, mules and hinnies

- Horses :

0101.21.00 00

- - Pure-bred breeding animals u 0 0101.29.00 00

- - Other u 0 0101.30

- Asses :

0101.30.10 00

- - Pure-bred breeding animals u 0 0101.30.90 00

- - Other u 0

0101.90.00 00

- Other u 0

01.02

Live bovine animals

- Cattle :

0102.21.00 00

- - Pure-bred breeding animals u 0 0102.29

- - Other :

- - -

Male cattle :

0102.29.11 00

- - -

- Oxen u 0 0102.29.19 00

- - -

- Other u 0 0102.29.90 00

- - -

Other u 0

- Buffalo :

0102.31.00 00

- - Pure-bred breeding animals u 0

0102.39.00 00

- - Other u 0 0102.90

- Other :

0102.90.10 00

- - Pure-bred breeding animals u 0 0102.90.90 00

- - Other u 0

01.03

Live swine 0103.10.00 00

- Pure-bred breeding animals u 0

- Other :

0103.91.00 00

- - Weighing less than 50 kg u 0

0103.92.00 00

- - Weighing 50 kg or more u 0

P.U. (A) 454 95

Heading

Subheading

Description

Unit of

Quantity

Rate of Import Duty by % under

ACFTA 2025 and subsequent years

(1)

(2)

(3)

(4)

(5)

01.04

Live sheep and goats

0104.10

- Sheep :

0104.10.10 00

- - Pure-bred breeding animals u 0 0104.10.90 00

- - Other u 0

0104.20

- Goats :

0104.20.10 00

- - Pure-bred breeding animals u 0 0104.20.90 00

- - Other u 0

01.05

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

- Weighing not more than 185 g :

0105.11

- - Fowls of the species

Gallusdomesticus :

0105.11.10 00

- - -

Breeding fowls u 0 0105.11.90 00

- - -

Other u 0

0105.12

- - Turkeys :

0105.12.10 00

- - -

Breeding turkeys u 0 0105.12.90 00

- - -

Other u 0 0105.13

- - Ducks :

0105.13.10 00

- - -

Breeding ducklings u 0 0105.13.90 00

- - -

Other u 0 0105.14

- - Geese :

0105.14.10 00

- - -

Breeding goslings u 0 0105.14.90 00

- - -

Other u 0 0105.15

- - Guinea fowls :

0105.15.10 00

- - -

Breeding guinea fowls u 0 0105.15.90 00

- - -

Other u 0

- Other :

0105.94

- - Fowls of the species Gallus domesticus :

0105.94.10 00

- - -

Breeding fowls, other than fighting cocks u 0

- - -

Fighting cocks :

0105.94.41 00

- - -

- Weighing not more than 2 kg u 0 0105.94.49 00

- - -

- Other u 0

- - -

Other :

0105.94.91 00

- - -

- Weighing not more than 2 kg u 0

0105.94.99 00

- - -

- Other u 0 0105.99

- - Other :

P.U. (A) 454 96

Heading

Subheading

Description

Unit of

Quantity

Rate of Import Duty by % under

ACFTA 2025 and subsequent years

(1)

(2)

(3)

(4)

(5)

0105.99.10 00

- - -

Breeding ducks u 0 0105.99.20 00

- - -

Other ducks u 0 0105.99.30 00

- - -

Breeding geese, turkeys and guinea fowls u 0 0105.99.40 00

- - -

Other geese, turkeys and guinea fowls u 0

01.06

Other live animals

- Mammals :

0106.11.00 00

- - Primates u 0 0106.12

- - Whales, dolphins and porpoises

(mammals of the order Cetacea);

manatees and dugongs

(mammals of the order Sirenia);

seals, sea lions and walruses

(mammals of the suborder

Pinnipedia) :

0106.12.10 00

- - -

Whales, dolphins and porpoises (mammals of the order Cetacea); manatees and dugongs (mammals of the order Sirenia)

u 0 0106.12.20 00

- - -

Seals, sea lions and walruses

(mammals of the suborder

Pinnipedia)

u 0 0106.13.00 00

- - Camels and other camelids

(Camelidae)

u 0 0106.14.00 00

- - Rabbits and hares u 0

0106.19.00 00

- - Other u 0 0106.20.00 00

- Reptiles

(including snakes and turtles)

u 0

- Birds :

0106.31.00 00

- - Birds of prey u 0 0106.32.00 00

- - Psittaciformes (including parrots, parakeets, macaws and cockatoos)

u 0 0106.33.00 00

- - Ostriches;

emus

(Dromaius novaehollandiae)

u 0 0106.39.00 00

- - Other u 0

- Insects :

0106.41.00 00

- - Bees u 0

0106.49.00 00

- - Other u 0 0106.90.00 00

- Other u 0

P.U. (A) 454 97

Chapter 2

Meat and edible meat offal

Heading

Subheading

Description

Unit of

Quantity

Rate of Import Duty by % under

ACFTA 2025 and subsequent years

(1)

(2)

(3)

(4)

(5)

02.01

Meat of bovine animals, fresh or chilled 0201.10.00 00

- Carcasses and half-carcasses kg 0 0201.20.00 00

- Other cuts with bone in kg 0 0201.30.00 00

- Boneless kg 0 02.02

Meat of bovine animals, frozen 0202.10.00 00

- Carcasses and half-carcasses kg 0 0202.20.00 00

- Other cuts with bone in kg 0 0202.30.00 00

- Boneless kg 0 02.03

Meat of swine, fresh, chilled or frozen

- Fresh or chilled :

0203.11.00 00

- - Carcasses and half-carcasses kg 0 0203.12.00 00

- - Hams, shoulders and cuts thereof, with bone in kg 0 0203.19.00 00

- - Other kg 0

- Frozen :

0203.21.00 00

- - Carcasses and half-carcasses kg 0 0203.22.00 00

- - Hams, shoulders and cuts thereof, with bone in kg 0 0203.29.00 00

- - Other kg 0

02.04

Meat of sheep or goats, fresh, chilled or frozen 0204.10.00 00

- Carcasses and half-carcasses of lamb, fresh or chilled kg 0

- Other meat of sheep, fresh or chilled :

0204.21.00 00

- - Carcasses and half-carcasses kg 0 0204.22.00 00

- - Other cuts with bone in kg 0 0204.23.00 00

- - Boneless kg 0 0204.30.00 00

- Carcasses and half-carcasses of lamb, frozen kg 0

- Other meat of sheep, frozen :

0204.41.00 00

- - Carcasses and half-carcasses kg 0 0204.42.00 00

- - Other cuts with bone in kg 0

P.U. (A) 454 98

Heading

Subheading

Description

Unit of

Quantity

Rate of Import Duty by % under

ACFTA 2025 and subsequent years

(1)

(2)

(3)

(4)

(5)

0204.43.00 00

- - Boneless kg 0 0204.50.00 00

- Meat of goats kg 0

02.05 0205.00.00 00

Meat of horses, asses, mules or hinnies, fresh, chilled or frozen kg 0

02.06

Edible offal of bovine animals, swine, sheep, goats, horses, asses, mules or hinnies, fresh, chilled or frozen 0206.10.00 00

- Of bovine animals, fresh or chilled kg 0

- Of bovine animals, frozen :

0206.21.00 00

- - Tongues kg 0 0206.22.00 00

- - Livers kg 0 0206.29.00 00

- - Other kg 0 0206.30.00 00

- Of swine, fresh or chilled kg 0

- Of swine, frozen :

0206.41.00 00

- - Livers kg 0

0206.49.00 00

- - Other kg 0 0206.80.00 00

- Other, fresh or chilled kg 0 0206.90.00 00

- Other, frozen kg 0

02.07

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

- Of fowls of the species

Gallus domesticus :

0207.11.00 00

- - Not cut in pieces, fresh or chilled kg 0 0207.12.00 00

- - Not cut in pieces, frozen kg 0 0207.13.00 00

- - Cuts and offal, fresh or chilled kg 0 0207.14

- - Cuts and offal, frozen :

0207.14.10 00

- - -

Wings kg 0 0207.14.20 00

- - -

Thighs kg 0 0207.14.30 00

- - -

Livers kg 0

- - -

Other :

0207.14.91 00

- - -

- Mechanically deboned or separated meat kg 0 0207.14.99 00

- - -

- Other kg 0

- Of turkeys :

0207.24.00 00

- - Not cut in pieces, fresh or chilled kg 0 0207.25.00 00

- - Not cut in pieces, frozen kg 0

0207.26.00 00

- - Cuts and offal, fresh or chilled kg 0 0207.27

- - Cuts and offal, frozen :

P.U. (A) 454 99

Heading

Subheading

Description

Unit of

Quantity

Rate of Import Duty by % under

ACFTA 2025 and subsequent years

(1)

(2)

(3)

(4)

(5)

0207.27.10 00

- - -

Livers kg 0

- - -

Other :

0207.27.91 00

- - -

- Mechanically deboned or separated meat kg 0

0207.27.99 00

- - -

- Other kg 0

- Of ducks :

0207.41.00 00

- - Not cut in pieces, fresh or chilled kg 0 0207.42.00 00

- - Not cut in pieces, frozen kg 0 0207.43.00 00

- - Fatty livers, fresh or chilled kg 0 0207.44.00 00

- - Other, fresh or chilled kg 0 0207.45

- - Other, frozen :

0207.45.10 00

- - -

Fatty livers kg 0 0207.45.90 00

- - -

Other kg 0

- Of geese :

0207.51.00 00

- - Not cut in pieces, fresh or chilled kg 0 0207.52.00 00

- - Not cut in pieces, frozen kg 0 0207.53.00 00

- - Fatty livers, fresh or chilled kg 0

0207.54.00 00

- - Other, fresh or chilled kg 0 0207.55

- - Other, frozen :

0207.55.10 00

- - -

Fatty livers kg 0 0207.55.90 00

- - -

Other kg 0 0207.60

- Of guinea fowls :

0207.60.10 00

- - Not cut in pieces, fresh or chilled kg 0 0207.60.20 00

- - Not cut in pieces, frozen kg 0 0207.60.30 00

- - Cuts and offal, fresh or chilled kg 0 0207.60.40 00

- - Cuts and offal, frozen kg 0

02.08

Other meat and edible meat offal, fresh, chilled or frozen 0208.10.00 00

- Of rabbits or hares kg 0 0208.30.00 00

- Of primates kg 0 0208.40

- Of whales, dolphins and porpoises

(mammals of the order Cetacea); of manatees and dugongs (mammals of the order Sirenia); of seals, sea lions and walruses

(mammals of the suborder Pinnipedia) :

0208.40.10 00

- - Of whales, dolphins and porpoises

(mammals of the order Cetacea); of manatees and dugongs (mammals of the order Sirenia)

kg 0

P.U. (A) 454 100

Heading

Subheading

Description

Unit of

Quantity

Rate of Import Duty by % under

ACFTA 2025 and subsequent years

(1)

(2)

(3)

(4)

(5)

0208.40.90 00

- - Other kg 0 0208.50.00 00

- Of reptiles (including snakes and turtles)

kg 0 0208.60.00 00

- Of camels and other camelids

(Camelidae)

kg 0 0208.90

- Other :

0208.90.10 00

- - Frogs' legs kg 0 0208.90.90 00

- - Other kg 0

02.09

Pig fat, free of lean meat, and poultry fat, not rendered or otherwise extracted, fresh, chilled, frozen, salted, in brine, dried or smoked 0209.10.00 00

- Of pigs kg 0 0209.90.00 00

- Other kg 0

02.10

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

- Meat of swine:

0210.11.00 00

- - Hams, shoulders and cuts thereof, with bone in kg 0 0210.12.00 00

- - Bellies (streaky) and cuts thereof kg 0 0210.19

- - Other :

0210.19.30 00

- - -

Bacon; boneless hams kg 0 0210.19.90 00

- - -

Other kg 0 0210.20.00 00

- Meat of bovine animals kg 0

- Other, including edible flours and meals of meat or meat offal:

0210.91.00 00

- - Of primates kg 0 0210.92

- - Of whales, dolphins and porpoises

(mammals of the order Cetacea); of manatees and dugongs (mammals of the order Sirenia); of seals, sea lions and walruses (mammals of the suborder Pinnipedia) :

0210.92.10 00

- - -

Of whales, dolphins and porpoises (mammals of the order Cetacea); of manatees and dugongs (mammals of the order

Sirenia)

kg 0 0210.92.90 00

- - -

Other kg 0

0210.93.00 00

- - Of reptiles (including snakes and turtles)

kg 0

P.U. (A) 454 101

Heading

Subheading

Description

Unit of

Quantity

Rate of Import Duty by % under

ACFTA 2025 and subsequent years

(1)

(2)

(3)

(4)

(5)

0210.99

- - Other :

0210.99.10 00

- - -

Freeze-dried diced chicken kg 0 0210.99.20 00

- - -

Dried pork skin kg 0 0210.99.90 00

- - -

Other kg 0

Chapter 3

Fish and crustaceans, molluscs and other aquatic invertebrates

Heading

Subheading

Description

Unit of

Quantity

Rate of Import Duty by % under

ACFTA 2025 and subsequent years

(1)

(2)

(3)

(4)

(5)

03.01

Live fish

- Ornamental fish :

0301.11

- - Freshwater :

0301.11.10 00

- - - Fry u 0

- - - Other :

0301.11.91 00

- - - - Koi carp (Cyprinus carpio)

u 0 0301.11.92 00

- - - - Goldfish

(Carassius auratus)

u 0 0301.11.93 00

- - - - Siamese fighting fish

(Beta splendens)

u 0 0301.11.95 00

- - - - Arowanas

(Scleropages formosus)

u 0 0301.11.99 00

- - - - Other u 0 0301.19

- - Other :

0301.19.10 00

- - - Fry u 0 0301.19.90 00

- - - Other u 0

- Other live fish :

0301.91.00 00

- - Trout

(Salmo trutta,

Oncorhynchus mykiss,

Oncorhynchus clarki,

Oncorhynchus aguabonita,

Oncorhynchus gilae,

Oncorhynchus apache and

Oncorhynchus chrysogaster)

kg 0 0301.92.00 00

- - Eels (Anguilla spp.)

kg 0

0301.93

- - Carp (Cyprinus spp., Carassius spp., Ctenopharyngodon idellus,

Hypophthalmichthys spp.,

Cirrhinus spp., Mylopharyngodon

P.U. (A) 454 102

Heading

Subheading

Description

Unit of

Quantity

Rate of Import Duty by % under

ACFTA 2025 and subsequent years

(1)

(2)

(3)

(4)

(5)

piceus, Catla catla, Labeo spp.,

Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.) :

- - - Cyprinus spp., Carassius spp.,

Ctenopharyngodon idellus,

Hypophthalmichthys spp.,

Cirrhinus spp.,

Mylopharyngodon piceus :

0301.93.21 00

- - - - Breeding, other than fry kg 0 0301.93.22 00

- - - - Fry kg 0 0301.93.29 00

- - - - Other kg 0

- - - Catla catla,

Labeo spp.,

Osteochilius hasselti,

Leptobarbus hoeveni,

Megalobrama spp. :

0301.93.31 00

- - - - Breeding, other than fry kg 0 0301.93.32 00

- - - - Fry kg 0 0301.93.39 00

- - - - Other kg 0

0301.94.00 00

- - Atlantic and Pacific bluefin tunas

(Thunnus thynnus,

Thunnus orientalis)

kg 0 0301.95.00 00

- - Southern bluefin tunas

(Thunnus maccoyii)

kg 0 0301.99

- - Other :

- - - Milkfish and Grouper, fry :

0301.99.11 00

- - - - Breeding kg 0 0301.99.19 00

- - - - Other kg 0

- - - Other fish fry :

0301.99.22 00

- - - - Other carp, breeding kg 0 0301.99.23 00

- - - - Other carp kg 0 0301.99.24 00

- - - - Other, breeding kg 0 0301.99.29 00

- - - - Other kg 0

- - - Milkfish and Grouper, other than fry :

0301.99.31 00

- - - - Milkfish, breeding kg 0 0301.99.32 00

- - - - Milkfish, other kg 0 0301.99.33 00

- - - - Leopard coral grouper

(Plectropomus leopardus)

kg 0

0301.99.34 00

- - - - Brown-marbled grouper

(Epinephelus fuscoguttatus)

kg 0 0301.99.35 00

- - - - Humpback grouper

(Cromileptes altivelis)

kg 0 0301.99.36 00

- - - - Other grouper kg 0

- - - Other, freshwater fish :

0301.99.41 00

- - - - Tilapias (Oreochromis spp.)

kg 0

P.U. (A) 454 103

Heading

Subheading

Description

Unit of

Quantity

Rate of Import Duty by % under

ACFTA 2025 and subsequent years

(1)

(2)

(3)

(4)

(5)

0301.99.42 00

- - - - Other carp, for breeding kg 0 0301.99.49 00

- - - - Other kg 0 0301.99.50 00

- - - Other, marine fish kg 0 0301.99.90 00

- - - Other kg 0

03.02

Fish, fresh or chilled, excluding fish fillets and other fish meat of heading 03.04

- Salmonidae, excluding edible fish offal of subheadings 0302.91 to 0302.99 :

0302.11.00 00

- - Trout

(Salmo trutta,

Oncorhynchus mykiss,

Oncorhynchus clarki,

Oncorhynchus aguabonita,

Oncorhynchus gilae,

Oncorhynchus apache and

Oncorhynchus chrysogaster)

kg 0

0302.13.00 00

- - Pacific salmon

(Oncorhynchus nerka, Oncorhynchus gorbuscha,

Oncorhynchus keta, Oncorhynchus tschawytscha,

Oncorhynchus kisutch, Oncorhynchus masou and

Oncorhynchus rhodurus)

kg 0 0302.14.00 00

- - Atlantic salmon (Salmo salar) and

Danube salmon (Hucho hucho)

kg 0 0302.19.00 00

- - Other kg 0

- Flat fish (Pleuronectidae, Bothidae,

Cynoglossidae,

Soleidae,

Scophthalmidae and

Citharidae), excluding edible fish offal of subheadings 0302.91 to 0302.99 :

0302.21.00 00

- - Halibut

(Reinhardtius hippoglossoides,

Hippoglossus hippoglossus,

Hippoglossus stenolepis)

kg 0 0302.22.00 00

- - Plaice (Pleuronectes platessa)

kg 0 0302.23.00 00

- - Sole (Solea spp.)

kg 0 0302.24.00 00

- - Turbots (Psetta maxima)

kg 0 0302.29.00 00

- - Other kg 0

- Tunas (of the genus Thunnus), skipjack tuna (stripe-bellied bonito)

(Katsuwonus pelamis), excluding edible fish offal of subheadings 0302.91 to 0302.99 :

P.U. (A) 454 104

Heading

Subheading

Description

Unit of

Quantity

Rate of Import Duty by % under

ACFTA 2025 and subsequent years

(1)

(2)

(3)

(4)

(5)

0302.31.00 00

- - Albacore or longfinned tunas

(Thunnus alalunga)

kg 0 0302.32.00 00

- - Yellowfin tunas

(Thunnus albacares)

kg 0 0302.33.00 00

- - Skipjack tuna (stripe-bellied bonito) (Katsuwonus pelamis)

kg 0 0302.34.00 00

- - Bigeye tunas (Thunnus obesus)

kg 0 0302.35.00 00

- - Atlantic and Pacific bluefin tunas

(Thunnus thynnus,

Thunnus orientalis)

kg 0 0302.36.00 00

- - Southern bluefin tunas (Thunnus maccoyii)

kg 0 0302.39.00 00

- - Other kg 0

- Herrings (Clupea harengus, Clupea pallasii), anchovies (Engraulis spp.), sardines

(Sardina pilchardus,

Sardinops spp.), sardinella

(Sardinella spp.), brisling or sprats

(Sprattus sprattus), mackerel

(Scomber scombrus,

Scomber australasicus, Scomber japonicus),

Indian mackerels (Rastrelliger spp.), seerfishes (Scomberomorus spp.), jack and horse mackerel (Trachurus spp.), jacks, crevalles (Caranx spp.), cobia

(Rachycentron canadum), silver pomfrets

(Pampus spp.),

Pacific saury (Cololabis saira), scads

(Decapterus spp.), capelin (Mallotus villosus), swordfish (Xiphias gladius),

Kawakawa

(Euthynnus affinis), bonitos

(Sarda spp.), marlins, sailfishes, spearfish (Istiophoridae), excluding edible fish offal of subheadings 0302.91 to 0302.99 :

0302.41.00 00

- - Herrings

(Clupea harengus,

Clupea pallasii)

kg 0 0302.42.00 00

- - Anchovies (Engraulis spp.)

kg 0

0302.43.00 00

- - Sardines

(Sardina pilchardus,

Sardinops spp.), sardinella

(Sardinella spp.), brisling or sprats (Sprattus sprattus)

kg 0 0302.44.00 00

- - Mackerel

(Scomber scombrus,

Scomber australasicus, Scomber japonicus)

kg 0

0302.45.00 00

- - Jack and horse mackerel

(Trachurus spp.)

kg 0

P.U. (A) 454 105

Heading

Subheading

Description

Unit of

Quantity

Rate of Import Duty by % under

ACFTA 2025 and subsequent years

(1)

(2)

(3)

(4)

(5)

0302.46.00 00

- - Cobia (Rachycentron canadum)

kg 0 0302.47.00 00

- - Swordfish (Xiphias gladius)

kg 0 0302.49.00 00

- - Other kg 0

- Fish of the families Bregmacerotidae,

Euclichthyidae,

Gadidae,

Macrouridae,

Melanonidae,

Merlucciidae,

Moridae and

Muraenolepididae, excluding edible fish offal of subheadings 0302.91

to 0302.99 :

0302.51.00 00

- - Cod (Gadus morhua, Gadus ogac,

Gadus macrocephalus)

kg 0 0302.52.00 00

- - Haddock

(Melanogrammus aeglefinus)

kg 0

0302.53.00 00

- - Coalfish (Pollachius virens)

kg 0 0302.54.00 00

- - Hake (Merluccius spp., Urophycis spp.)

kg 0 0302.55.00 00

- - Alaska

Pollock

(Theragra chalcogramma)

kg 0

0302.56.00 00

- - Blue whitings

(Micromesistius poutassou,

Micromesistius australis)

kg 0 0302.59.00 00

- - Other kg 0

- Tilapias (Oreochromis spp.), catfish

(Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus spp.,

Carassius spp,

Ctenopharyngodon idellus,

Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti,

Leptobarbus hoeveni, Megalobrama spp.), eels (Anguilla spp.), Nile perch

(Lates niloticus) and snakeheads

(Channa spp.), excluding edible fish offal of subheadings 0302.91

to 0302.99 :

0302.71.00 00

- - Tilapias (Oreochromis spp.)

kg 0 0302.72

- - Catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.) :

0302.72.10 00

- - - Yellowtail catfish (Pangasius pangasius)

kg 0 0302.72.90 00

- - - Other kg 0

0302.73.00 00

- - Carp (Cyprinus spp., Carassius spp., Ctenopharyngodon idellus,

Hypophthalmichthys spp.,

Cirrhinus spp., Mylopharyngodon kg 0

P.U. (A) 454 106

Heading

Subheading

Description

Unit of

Quantity

Rate of Import Duty by % under

ACFTA 2025 and subsequent years

(1)

(2)

(3)

(4)

(5)

piceus, Catla catla, Labeo spp.,

Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.)

0302.74.00 00

- - Eels (Anguilla spp.)

kg 0 0302.79.00 00

- - Other kg 0

- Other fish, excluding edible fish offal of subheadings 0302.91 to 0302.99 :

0302.81.00 00

- - Dogfish and other sharks kg 0 0302.82.00 00

- - Rays and skates (Rajidae)

kg 0 0302.83.00 00

- - Toothfish (Dissostichus spp.)

kg 0 0302.84.00 00

- - Seabass (Dicentrarchus spp.)

kg 0 0302.85.00 00

- - Seabream (Sparidae)

kg 0 0302.89

- - Other :

- - - Marine fish :

0302.89.11 00

- - - - Grouper kg 0 0302.89.12 00

- - - - Longfin mojarra

(Pentaprion longimanus)

kg 0 0302.89.13 00

- - - - Bluntnose lizardfish

(Trachinocephalus myops)

kg 0

0302.89.14 00

- - - - Savalai hairtails

(Lepturacanthus savala),

Belanger’s croakers

(Johnius belangerii),

Reeve’s croakers

(Chrysochir aureus) and bigeye croakers (Pennahia anea)

kg 0 0302.89.15 00

- - - - Indian threadfins

(Polynemus indicus)

kg 0 0302.89.16 00

- - - - Torpedo scads (Megalaspis cordyla), spotted sicklefish

(Drepane punctata) and great barracudas

(Sphyraena barracuda)

kg 0 0302.89.17 00

- - - - Black pomfrets

(Parastromatus niger)

kg 0 0302.89.18 00

- - - - Mangrove red snappers

(Lutjanus argentimaculatus)

kg 0 0302.89.19 00

- - - - Other kg 0

- - - Other :

0302.89.22 00

- - - - Swamp barb

(Puntius chola)

kg 0

0302.89.23 00

- - - - Silver grunts (Pomadasys argenteus)

kg 0

P.U. (A) 454 107

Heading

Subheading

Description

Unit of

Quantity

Rate of Import Duty by % under

ACFTA 2025 and subsequent years

(1)

(2)

(3)

(4)

(5)

0302.89.27 00

- - - - Hilsa shad

(Tenualosa ilisha)

kg 0 0302.89.28 00

- - - - Wallago (Wallago attu) and giant river-catfish (Sperata seenghala)

kg 0 0302.89.29 00

- - - - Other kg 0

- Livers, roes, milt, fish fins, heads, tails, maws and other edible fish offal :

0302.91.00 00

- - Livers, roes and milt kg 0 0302.92.00 00

- - Shark fins kg 0 0302.99.00 00

- - Other kg 0

03.03

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

- Salmonidae, excluding edible fish offal of subheadings 0303.91

to 0303.99 :

0303.11.00 00

- - Sockeye salmon (red salmon)

(Oncorhynchus nerka)

kg 0

0303.12.00 00

- - Other

Pacific salmon

(Oncorhynchus gorbuscha,

Oncorhynchus keta, Oncorhynchus tschawytscha,

Oncorhynchus kisutch, Oncorhynchus masou and

Oncorhynchus rhodurus)

kg 0 0303.13.00 00

- - Atlantic salmon (Salmo salar) and

Danube salmon (Hucho hucho)

kg 0 0303.14.00 00

- - Trout

(Salmo trutta,

Oncorhynchus mykiss,

Oncorhynchus clarki,

Oncorhynchus aguabonita,

Oncorhynchus gilae,

Oncorhynchus apache and

Oncorhynchus chrysogaster)

kg 0 0303.19.00 00

- - Other kg 0

- Tilapias (Oreochromis spp.), catfish

(Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus spp.,

Carassius spp.,

Ctenopharyngodon idellus,

Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti,

Leptobarbus hoeveni, Megalobrama spp.), eels (Anguilla spp.), Nile perch

(Lates niloticus) and snakeheads

(Channa spp.), excluding edible fish

P.U. (A) 454 108

Heading

Subheading

Description

Unit of

Quantity

Rate of Import Duty by % under

ACFTA 2025 and subsequent years

(1)

(2)

(3)

(4)

(5)

offal of subheadings 0303.91

to 0303.99 :

0303.23.00 00

- - Tilapias (Oreochromis spp.)

kg 0 0303.24.00 00

- - Catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.)

kg 0 0303.25.00 00

- - Carp (Cyprinus spp., Carassius spp., Ctenopharyngodon idellus,

Hypophthalmichthys spp.,

Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp.,

Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.)

kg 0 0303.26.00 00

- - Eels (Anguilla spp.)

kg 0 0303.29.00 00

- - Other kg 0

- Flat fish (Pleuronectidae, Bothidae,

Cynoglossidae,

Soleidae,

Scophthalmidae and

Citharidae), excluding edible fish offal of subheadings 0303.91 to 0303.99 :

0303.31.00 00

- - Halibut

(Reinhardtius hippoglossoides,

Hippoglossus hippoglossus,

Hippoglossus stenolepis)

kg 0 0303.32.00 00

- - Plaice (Pleuronectes platessa)

kg 0 0303.33.00 00

- - Sole (Solea spp.)

kg 0 0303.34.00 00

- - Turbots (Psetta maxima)

kg 0 0303.39.00 00

- - Other kg 0

- Tunas (of the genus Thunnus), skipjack tuna (stripe-bellied bonito)

(Katsuwonus pelamis), excluding edible fish offal of subheadings 0303.91 to 0303.99 :

0303.41.00 00

- - Albacore or longfinned tunas

(Thunnus alalunga)

kg 0 0303.42.00 00

- - Yellowfin tunas

(Thunnus albacares)

kg 0 0303.43.00 00

- - Skipjack tuna

(strip-bellied bonito) (Katsuwonus pelamis)

kg 0 0303.44.00 00

- - Bigeye tunas (Thunnus obesus)

kg 0 0303.45

- - Atlantic and Pacific bluefin tunas

(Thunnus thynnus,

Thunnus orientalis) :

0303.45.10 00

- - - Atlantic bluefin tunas

(Thunnus thynnus)

kg 0

0303.45.90 00

- - - Pacific bluefin tunas (Thunnus orientalis)

kg 0

P.U. (A) 454 109

Heading

Subheading

Description

Unit of

Quantity

Rate of Import Duty by % under

ACFTA 2025 and subsequent years

(1)

(2)

(3)

(4)

(5)

0303.46.00 00

- - Southern bluefin tunas (Thunnus maccoyii)

kg 0 0303.49

- - Other :

0303.49.10 00

- - - Longtail tuna

(Thunnus tonggol)

kg 0 0303.49.90 00

- - - Other kg 0

- Herrings (Clupea harengus, Clupea pallasii), anchovies (Engraulis spp.), sardines

(Sardina pilchardus,

Sardinops spp.), sardinella

(Sardinella spp.), brisling or sprats

(Sprattus sprattus), mackerel

(Scomber scombrus,

Scomber australasicus, Scomber japonicus),

Indian mackerels (Rastrelliger spp.), seerfishes (Scomberomorus spp.), jack and horse mackerel (Trachurus spp.), jacks, crevalles (Caranx spp.), cobia

(Rachycentron canadum), silver pomfrets

(Pampus spp.),

Pacific saury (Cololabis saira), scads

(Decapterus spp.), capelin (Mallotus villosus), swordfish (Xiphias gladius),

Kawakawa

(Euthynnus affinis), bonitos

(Sarda spp.), marlins, sailfishes, spearfish (Istiophoridae), excluding edible fish offal of subheadings 0303.91 to 0303.99 :

0303.51.00 00

- - Herrings

(Clupea harengus,

Clupea pallasii)

kg 0 0303.53.00 00

- - Sardines

(Sardina pilchardus,

Sardinops spp.), sardinella

(Sardinella spp.), brisling or sprats (Sprattus sprattus)

kg 0 0303.54

- - Mackerel

(Scomber scombrus,

Scomber australasicus, Scomber japonicus) :

0303.54.10 00

- - - Mackerel (Scomber scombrus,

Scomber australasicus)

kg 0 0303.54.20 00

- - - Pacific mackerel

(Scomber japonicus)

kg 0 0303.55.00 00

- - Jack and horse mackerel

(Trachurus spp.)

kg 0 0303.56.00 00

- - Cobia (Rachycentron canadum)

kg 0 0303.57.00 00

- - Swordfish (Xiphias gladius)

kg 0

0303.59

- - Other :

P.U. (A) 454 110

Heading

Subheading

Description

Unit of

Quantity

Rate of Import Duty by % under

ACFTA 2025 and subsequent years

(1)

(2)

(3)

(4)

(5)

0303.59.10 00

- - - Indian mackerels (Rastelliger kanagurta); Island mackerels

(Rastrelliger faughni)

kg 0 0303.59.20 00

- - - Silver pomfrets (Pampus spp.)

kg 0 0303.59.90 00

- - - Other kg 0

- Fish of the families Bregmacerotidae,

Euclichthyidae,

Gadidae,

Macrouridae,

Melanonidae,

Merlucciidae,

Moridae and

Muraenolepididae, excluding edible fish offal of subheadings 0303.91

to 0303.99 :

0303.63.00 00

- - Cod (Gadus morhua, Gadus ogac,

Gadus macrocephalus)

kg 0 0303.64.00 00

- - Haddock

(Melanogrammus aeglefinus)

kg 0 0303.65.00 00

- - Coalfish (Pollachius virens)

kg 0 0303.66.00 00

- - Hake (Merluccius spp., Urophycis spp.)

kg 0

0303.67.00 00

- - Alaska

Pollock

(Theragra chalcogramma)

kg 0

0303.68.00 00

- - Blue whitings

(Micromesistius poutassou,

Micromesistius australis)

kg 0 0303.69.00 00

- - Other kg 0

- Other fish, excluding edible fish offal of subheadings 0303.91 to 0303.99 :

0303.81.00 00

- - Dogfish and other sharks kg 0 0303.82.00 00

- - Rays and skates (Rajidae)

kg 0 0303.83.00 00

- - Toothfish (Dissostichus spp.)

kg 0 0303.84.00 00

- - Seabass (Dicentrarchus spp.)

kg 0 0303.89

- - Other :

- - - Marine fish :

0303.89.11 00

- - - - Grouper kg 0 0303.89.13 00

- - - - Bluntnose lizardfish

(Trachinocephalus myops)

kg 0 0303.89.14 00

- - - - Savalai hairtails

(Lepturacanthus savala),

Belanger’s croakers

(Johnius belangerii),

Reeve’s croakers

(Chrysochir aureus) and bigeye croakers (Pennahia anea)

kg 0

0303.89.15 00

- - - - Indian threadfins

(Polynemus indicus)

kg 0

P.U. (A) 454 111

Heading

Subheading

Description

Unit of

Quantity

Rate of Import Duty by % under

ACFTA 2025 and subsequent years

(1)

(2)

(3)

(4)

(5)

0303.89.16 00

- - - - Torpedo scads (Megalaspis cordyla), spotted sicklefish

(Drepane punctata) and great barracudas

(Sphyraena barracuda)

kg 0 0303.89.17 00

- - - - Black pomfrets

(Parastromatus niger)

kg 0 0303.89.18 00

- - - - Mangrove red snappers

(Lutjanus argentimaculatus)

kg 0 0303.89.19 00

- - - - Other kg 0

- - - Other :

0303.89.22 00

- - - - Swamp barb

(Puntius chola)

kg 0 0303.89.23 00

- - - - Milkfish (Chanos chanos)

kg 0 0303.89.24 00

- - - - Silver grunts (Pomadasys argenteus)

kg 0 0303.89.27 00

- - - - Hilsa shad

(Tenualosa ilisha)

kg 0

0303.89.28 00

- - - - Wallago (Wallago attu) and giant river-catfish (Sperata seenghala)

kg 0 0303.89.29 00

- - - - Other kg 0

- Livers, roes, milt, fish fins, heads, tails, maws and other edible fish offal :

0303.91.00 00

- - Livers , roes and milt kg 0 0303.92.00 00

- - Shark fins kg 0 0303.99.00 00

- - Other kg 0

03.04

Fish fillets and other fish meat

(whether or not minced), fresh, chilled or frozen

- Fresh or chilled fillets of tilapias

(Oreochromis spp.), catfish

(Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus spp.,

Carassius spp.,

Ctenopharyngodon idellus,

Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti,

Leptobarbus hoeveni, Megalobrama spp.), eels (Anguilla spp.), Nile perch

(Lates niloticus) and snakeheads

(Channa spp.) :

0304.31.00 00

- - Tilapias (Oreochromis spp.)

kg 0

P.U. (A) 454 112

Heading

Subheading

Description

Unit of

Quantity

Rate of Import Duty by % under

ACFTA 2025 and subsequent years

(1)

(2)

(3)

(4)

(5)

0304.32.00 00

- - Catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.)

kg 0 0304.33.00 00

- - Nile Perch (Lates niloticus)

kg 0 0304.39.00 00

- - Other kg 0

- Fresh or chilled fillets of other fish :

0304.41.00 00

- - Pacific salmon

(Oncorhynchus nerka, Oncorhynchus gorbuscha,

Oncorhynchus keta, Oncorhynchus tschawytscha,

Oncorhynchus kisutch, Oncorhynchus masou and

Oncorhynchus rhodurus), Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho)

kg 0 0304.42.00 00

- - Trout

(Salmo trutta,

Oncorhynchus mykiss,

Oncorhynchus clarki,

Oncorhynchus aguabonita,

Oncorhynchus gilae,

Oncorhynchus apache and

Oncorhynchus chrysogaster)

kg 0

0304.43.00 00

- - Flat fish

(Pleuronectidae,

Bothidae, Cynoglossidae, Soleidae,

Scophthalmidae and Citharidae)

kg 0 0304.44.00 00

- - Fish of the families

Bregmacerotidae, Euclichthyidae,

Gadidae,

Macrouridae,

Melanonidae,

Merlucciidae,

Moridae and Muraenolepididae kg 0 0304.45.00 00

- - Swordfish (Xiphias gladius)

kg 0 0304.46.00 00

- - Toothfish (Dissostichus spp.)

kg 0 0304.47.00 00

- - Dogfish and other sharks kg 0 0304.48.00 00

- - Rays and skates (Rajidae)

kg 0 0304.49.00 00

- - Other kg 0

- Other, fresh or chilled :

0304.51.00 00

- - Tilapias

(Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus spp., Carassius spp.,

Ctenopharyngodon idellus,

Hypophthalmichthys spp.,

Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp.,

Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.), eels

(Anguilla spp.), Nile perch (Lates niloticus)

and snakeheads

(Channa spp.)

kg 0

P.U. (A) 454 113

Heading

Subheading

Description

Unit of

Quantity

Rate of Import Duty by % under

ACFTA 2025 and subsequent years

(1)

(2)

(3)

(4)

(5)

0304.52.00 00

- - Salmonidae kg 0 0304.53.00 00

- - Fish of the families

Bregmacerotidae, Euclichthyidae,

Gadidae,

Macrouridae,

Melanonidae,

Merlucciidae,

Moridae and Muraenolepididae kg 0 0304.54.00 00

- - Swordfish (Xiphias gladius)

kg 0 0304.55.00 00

- - Toothfish (Dissostichus spp.)

kg 0 0304.56.00 00

- - Dogfish and other sharks kg 0 0304.57.00 00

- - Rays and skates (Rajidae)

kg 0 0304.59.00 00

- - Other kg 0

- Frozen fillets of tilapias

(Oreochromis spp.), catfish

(Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus spp.,

Carassius spp.,

Ctenopharyngodon idellus,

Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti,

Leptobarbus hoeveni, Megalobrama spp.), eels (Anguilla spp.), Nile perch

(Lates niloticus) and snakeheads

(Channa spp.) :

0304.61.00 00

- - Tilapias (Oreochromis spp.)

kg 0 0304.62.00 00

- - Catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.)

kg 0 0304.63.00 00

- - Nile Perch (Lates niloticus)

kg 0 0304.69.00 00

- - Other kg 0

- Frozen fillets of fish of the families

Bregmacerotidae,

Euclichthyidae,

Gadidae, Macrouridae, Melanonidae,

Merlucciidae,

Moridae and

Muraenolepididae :

0304.71.00 00

- - Cod (Gadus morhua, Gadus ogac,

Gadus macrocephalus)

kg 0 0304.72.00 00

- - Haddock

(Melanogrammus aeglefinus)

kg 0 0304.73.00 00

- - Coalfish (Pollachius virens)

kg 0 0304.74.00 00

- - Hake (Merluccius spp., Urophycis spp.)

kg 0 0304.75.00 00

- - Alaska

Pollock

(Theragra chalcogramma)

kg 0 0304.79.00 00

- - Other kg 0

- Frozen fillets of other fish :

P.U. (A) 454 114

Heading

Subheading

Description

Unit of

Quantity

Rate of Import Duty by % under

ACFTA 2025 and subsequent years

(1)

(2)

(3)

(4)

(5)

0304.81.00 00

- - Pacific salmon

(Oncorhynchus nerka, Oncorhynchus gorbuscha,

Oncorhynchus keta, Oncorhynchus tschawytscha,

Oncorhynchus kisutch, Oncorhynchus masou and

Oncorhynchus rhodurus), Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho)

kg 0 0304.82.00 00

- - Trout

(Salmo trutta,

Oncorhynchus mykiss,

Oncorhynchus clarki,

Oncorhynchus aguabonita,

Oncorhynchus gilae,

Oncorhynchus apache and

Oncorhynchus chrysogaster)

kg 0 0304.83.00 00

- - Flat fish

(Pleuronectidae,

Bothidae, Cynoglossidae, Soleidae,

Scophthalmidae and Citharidae)

kg 0 0304.84.00 00

- - Swordfish (Xiphias gladius)

kg 0 0304.85.00 00

- - Toothfish (Dissostichus spp.)

kg 0

0304.86.00 00

- - Herrings

(Clupea harengus,

Clupea pallasii)

kg 0 0304.87.00 00

- - Tunas (of the genus Thunnus), skipjack tuna

(stripe-bellied bonito) (Katsuwonus pelamis)

kg 0 0304.88.00 00

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

kg 0 0304.89

- - Other :

0304.89.10 00

- - - Mahi-mahi (Coryphaena hippurus)

kg 0 0304.89.90 00

- - - Other kg 0

- Other, frozen :

0304.91.00 00

- - Swordfish (Xiphias gladius)

kg 0 0304.92.00 00

- - Toothfish (Dissostichus spp.)

kg 0 0304.93.00 00

- - Tilapias

(Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus spp., Carassius spp.,

Ctenopharyngodon idellus,

Hypophthalmichthys spp.,

Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp.,

Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.), eels

(Anguilla spp.), Nile perch (Lates niloticus)

and snakeheads

(Channa spp.)

kg 0

P.U. (A) 454 115

Heading

Subheading

Description

Unit of

Quantity

Rate of Import Duty by % under

ACFTA 2025 and subsequent years

(1)

(2)

(3)

(4)

(5)

0304.94.00 00

- - Alaska

Pollock

(Theragra chalcogramma)

kg 0 0304.95.00 00

- - Fish of the families

Bregmacerotidae, Euclichthyidae,

Gadidae,

Macrouridae,

Melanonidae,

Merlucciidae,

Moridae and Muraenolepididae, other than

Alaska

Pollock

(Theragra chalcogramma)

kg 0 0304.96.00 00

- - Dogfish and other sharks kg 0 0304.97.00 00

- - Rays and skates (Rajidae)

kg 0 0304.99

- - Other :

0304.99.10 00

- - - Surimi (minced fish meat)

kg 0 0304.99.90 00

- - - Other kg 0

03.05

Fish, dried, salted or in brine;

smoked fish, whether or not cooked before or during the smoking process

0305.20

- Livers, roes and milt of fish, dried, smoked, salted or in brine :

0305.20.10 00

- - Of freshwater fish, dried, salted or in brine kg 0 0305.20.90 00

- - Other kg 0

- Fish fillets, dried, salted or in brine, but not smoked :

0305.31.00 00

- - Tilapias

(Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus spp., Carassius spp.,

Ctenopharyngodon idellus,

Hypophthalmichthys spp.,

Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp.,

Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.), eels

(Anguilla spp.), Nile perch (Lates niloticus)

and snakeheads

(Channa spp.)

kg 0 0305.32.00 00

- - Fish of the families

Bregmacerotidae, Euclichthyidae,

Gadidae,

Macrouridae,

Melanonidae,

Merlucciidae,

Moridae and Muraenolepididae kg 0

0305.39

- - Other :

0305.39.10 00

- - - Freshwater garfish

(Xenentodon cancila), kg 0

P.U. (A) 454 116

Heading

Subheading

Description

Unit of

Quantity

Rate of Import Duty by % under

ACFTA 2025 and subsequent years

(1)

(2)

(3)

(4)

(5)

yellowstriped goatfish

(Upeneus vittatus)

and long-rakered trevally

(Ulua mentalis)

0305.39.20 00

- - - Savalai hairtails

(Lepturacanthus savala),

Belanger’s croakers (Johnius belangerii), Reeve’s croakers

(Chrysochir aureus)

and

Bigeye croakers

(Pennahia anea)

kg 0

- - - Other :

0305.39.91 00

- - - - Of freshwater fish kg 0 0305.39.92 00

- - - - Of marine fish kg 0 0305.39.99 00

- - - - Other kg 0

- Smoked fish, including fillets, other than edible fish offal :

0305.41.00 00

- - Pacific Salmon (Oncorhynchus nerka, Oncorhynchus gorbuscha,

Oncorhynchus keta, Oncorhynchus tschawytscha,

Oncorhynchus kisutch, Oncorhynchus masou and

Oncorhynchus rhodurus), Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho)

kg 0 0305.42.00 00

- - Herrings

(Clupea harengus,

Clupea pallasii)

kg 0 0305.43.00 00

- - Trout

(Salmo trutta,

Oncorhynchus mykiss,

Oncorhynchus clarki,

Oncorhynchus aguabonita,

Oncorhynchus gilae,

Oncorhynchus apache and

Oncorhynchus chrysogaster)

kg 0 0305.44.00 00

- - Tilapias

(Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus spp., Carassius spp.,

Ctenopharyngodon idellus,

Hypophthalmichthys spp.,

Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp.,

Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.), eels

(Anguilla spp.), Nile perch (Lates niloticus)

and snakeheads

(Channa spp.)

kg 0

P.U. (A) 454 117

Heading

Subheading

Description

Unit of

Quantity

Rate of Import Duty by % under

ACFTA 2025 and subsequent years

(1)

(2)

(3)

(4)

(5)

0305.49

- - Other :

0305.49.10 00

- - - Skipjack tuna (stripe-bellied bonito) (Katsuwonus pelamis)

kg 0 0305.49.90 00

- - - Other kg 0

- Dried fish, other than edible fish offal, whether or not salted but not smoked :

0305.51.00 00

- - Cod (Gadus morhua, Gadus ogac,

Gadus macrocephalus)

kg 0 0305.52.00 00

- - Tilapias

(Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus spp., Carassius spp.,

Ctenopharyngodon idellus,

Hypophthalmichthys spp.,

Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp.,

Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.), eels

(Anguilla spp.), Nile perch (Lates niloticus)

and snakeheads

(Channa spp.)

kg 0 0305.53.00 00

- - Fish of the families

Bregmacerotidae, Euclichthyidae,

Gadidae,

Macrouridae,

Melanonidae,

Merlucciidae,

Moridae and Muraenolepididae, other than cod (Gadus morhua,

Gadus ogac,

Gadus macrocephalus)

kg 0 0305.54.00 00

- - Herrings

(Clupea harengus,

Clupea pallasii), anchovies

(Engraulis spp.), sardines

(Sardina pilchardus, Sardinops spp.), sardinella (Sardinella spp.), brisling or sprats

(Sprattus sprattus), mackerel

(Scomber scombrus, Scomber australasicus,

Scomber japonicus),

Indian mackerels

(Rastrelliger spp.), seerfishes (Scomberomorus spp.), jack and horse mackerel

(Trachurus spp.), jacks, crevalles

(Caranx spp.), cobia

(Rachycentron canadum), silver pomfrets (Pampus spp.), Pacific saury (Cololabis saira), scads

(Decapterus spp.), capelin kg 0

P.U. (A) 454 118

Heading

Subheading

Description

Unit of

Quantity

Rate of Import Duty by % under

ACFTA 2025 and subsequent years

(1)

(2)

(3)

(4)

(5)

(Mallotus villosus), swordfish

(Xiphias gladius),

Kawakawa

(Euthynnus affinis), bonitos

(Sarda spp.), marlins, sailfishes, spearfish (Istiophoridae)

0305.59

- - Other :

- - - Marine fish :

0305.59.21 00

- - - - Anchovies

(Stolephorus spp., Coilia spp., Setipinna spp.,

Lycothrissa spp.

Thryssa spp., and

Encrasicholina spp.)

kg 0 0305.59.29 00

- - - - Other kg 0 0305.59.90 00

- - - Other kg 0

- Fish, salted but not dried or smoked and fish in brine, other than edible fish offal :

0305.61.00 00

- - Herrings

(Clupea harengus,

Clupea pallasii)

kg 0

0305.62.00 00

- - Cod (Gadus morhua, Gadus ogac,

Gadus macrocephalus)

kg 0 0305.63.00 00

- - Anchovies (Engraulis spp.)

kg 0 0305.64.00 00

- - Tilapias

(Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus spp., Carassius spp.,

Ctenopharyngodon idellus,

Hypophthalmichthys spp.,

Cirrhinus spp., Mylopharyngodon piceus, Catla Catla, Labeo spp.,

Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.), eels

(Anguilla spp.), Nile perch (Lates niloticus)

and snakeheads

(Channa spp.)

kg 0 0305.69

- - Other :

0305.69.10 00

- - - Marine fish kg 0 0305.69.90 00

- - - Other kg 0

- Fish fins, heads, tails, maws and other edible fish offal :

0305.71

- - Shark fins :

0305.71.10 00

- - - Dried or smoked kg 0 0305.71.90 00

- - - Other kg 0 0305.72

- - Fish heads, tails and maws :

- - - Fish maws :

0305.72.11 00

- - - - Of cod kg 0

P.U. (A) 454 119

Heading

Subheading

Description

Unit of

Quantity

Rate of Import Duty by % under

ACFTA 2025 and subsequent years

(1)

(2)

(3)

(4)

(5)

0305.72.19 00

- - - - Other kg 0

- - - Other :

0305.72.91 00

- - - - Of cod kg 0 0305.72.99 00

- - - - Other kg 0 0305.79

- - Other :

0305.79.10 00

- - - Of cod kg 0 0305.79.90 00

- - - Other kg 0

03.06

Crustaceans, whether in shell or not, live, fresh, chilled, frozen, dried, salted or in brine;

smoked crustaceans, whether in shell or not, whether or not cooked before or during the smoking process;

crustaceans, in shell, cooked by steaming or by boiling in water, whether or not chilled, frozen, dried, salted or in brine

- Frozen :

0306.11

- - Rock lobster and other sea crawfish

(Palinurus spp.,

Panulirus spp., Jasus spp.) :

0306.11.10 00

- - - Smoked kg 0 0306.11.90 00

- - - Other kg 0 0306.12

- - Lobsters (Homarus spp.) :

0306.12.10 00

- - - Smoked kg 0 0306.12.90 00

- - - Other kg 0 0306.14

- - Crabs :

- - - Smoked :

0306.14.11 00

- - - - Soft shell crabs kg 0 0306.14.19 00

- - - - Other kg 0

- - - Other :

0306.14.91 00

- - - - Swimming crabs (crabs of the family Portunidae)

kg 0 0306.14.92 00

- - - - Kings crabs (crabs of the family Lithodidae)

kg 0 0306.14.93 00

- - - - Snow crabs (crabs of the family Origoniidae)

kg 0 0306.14.99 00

- - - - Other kg 0 0306.15.00 00

- - Norway lobsters

(Nephrops norvegicus)

kg 0

0306.16.00 00

- - Cold-water shrimps and prawns

(Pandalus spp., Crangon crangon)

kg 0 0306.17

- - Other shrimps and prawns :

P.U. (A) 454 120

Heading

Subheading

Description

Unit of

Quantity

Rate of Import Duty by % under

ACFTA 2025 and subsequent years

(1)

(2)

(3)

(4)

(5)

- - - Giant tiger prawns (Penaeus monodon) :

0306.17.11 00

- - - - Headless kg 0 0306.17.19 00

- - - - Other kg 0

- - - Whiteleg shrimps

(Litopenaeus vannamei) :

0306.17.21 00

- - - - Headless, with tail kg 0 0306.17.22 00

- - - - Headless, without tail kg 0 0306.17.29 00

- - - - Other kg 0 0306.17.30 00

- - - Giant river prawns

(Macrobrachium rosenbergii)

kg 0 0306.17.90 00

- - - Other kg 0 0306.19.00 00

- - Other kg 0

- Live, fresh or chilled :

0306.31

- - Rock lobster and other sea crawfish

(Palinurus spp.,

Panulirus spp., Jasus spp.) :

0306.31.10 00

- - - Breeding kg 0 0306.31.20 00

- - - Other, live kg 0

0306.31.30 00

- - - Fresh or chilled kg 0 0306.32

- - Lobsters (Homarus spp.) :

0306.32.10 00

- - - Breeding kg 0 0306.32.20 00

- - - Other, live kg 0 0306.32.30 00

- - - Fresh or chilled kg 0 0306.33

- - Crabs :

- - - Blue crabs (Callinectes spp.)

and Snow crabs (crabs of the family Oregoniidae) :

0306.33.11 00

- - - - Live kg 0 0306.33.12 00

- - - - Fresh or chilled kg 0

- - - Other :

0306.33.91 00

- - - - Live kg 0 0306.33.92 00

- - - - Fresh or chilled kg 0

0306.34.00 00

- - Norway lobsters

(Nephrops norvegicus)

kg 0 0306.35

- - Cold-water shrimps and prawns

(Pandalus spp., Crangon crangon) :

0306.35.10 00

- - - Breeding kg 0 0306.35.20 00

- - - Other, live kg 0 0306.35.30 00

- - - Fresh or chilled kg 0 0306.36

- - Other shrimps and prawns :

- - - Breeding :

0306.36.11 00

- - - - Giant tiger prawns

(Penaeus monodon)

kg 0

P.U. (A) 454 121

Heading

Subheading

Description

Unit of

Quantity

Rate of Import Duty by % under

ACFTA 2025 and subsequent years

(1)

(2)

(3)

(4)

(5)

0306.36.12 00

- - - - Whiteleg shrimps

(Litopenaeus vannamei)

kg 0 0306.36.13 00

- - - - Giant river prawns

(Macrobrachium rosenbergii)

kg 0 0306.36.19 00

- - - - Other kg 0

- - - Other, live :

0306.36.21 00

- - - - Giant tiger prawns

(Penaeus monodon)

kg 0 0306.36.22 00

- - - - Whiteleg shrimps

(Litopenaeus vannamei)

kg 0 0306.36.23 00

- - - - Giant river prawns

(Macrobrachium rosenbergii)

kg 0 0306.36.29 00

- - - - Other kg 0

- - - Fresh or chilled :

0306.36.31 00

- - - - Giant tiger prawns

(Penaeus monodon)

kg 0 0306.36.32 00

- - - - Whiteleg shrimps

(Litopenaeus vannamei)

kg 0

0306.36.33 00

- - - - Giant river prawns

(Macrobrachium rosenbergii)

kg 0 0306.36.39 00

- - - - Other kg 0 0306.39

- - Other :

0306.39.10 00

- - - Live kg 0 0306.39.20 00

- - - Fresh or chilled kg 0

- Other :

0306.91

- - Rock lobster and other sea crawfish

(Palinurus spp.,

Panulirus spp., Jasus spp.) :

- - - In airtight containers for retail sale :

0306.91.21 00

- - - - Smoked kg 0 0306.91.29 00

- - - - Other kg 0

- - - Other :

0306.91.31 00

- - - - Smoked kg 0 0306.91.39 00

- - - - Other kg 0 0306.92

- - Lobsters (Homarus spp.) :

- - - In airtight containers for retail sale :

0306.92.21 00

- - - - Smoked kg 0 0306.92.29 00

- - - - Other kg 0

- - - Other :

0306.92.31 00

- - - - Smoked kg 0

P.U. (A) 454 122

Heading

Subheading

Description

Unit of

Quantity

Rate of Import Duty by % under

ACFTA 2025 and subsequent years

(1)

(2)

(3)

(4)

(5)

0306.92.39 00

- - - - Other kg 0 0306.93

- - Crabs :

- - - In airtight containers for retail sale :

0306.93.21 00

- - - - Smoked kg 0 0306.93.29 00

- - - - Other kg 0

- - - Other :

0306.93.31 00

- - - - Smoked kg 0 0306.93.39 00

- - - - Other kg 0 0306.94

- - Norway lobsters

(Nephrops norvegicus) :

- - - In airtight containers for retail sale :

0306.94.21 00

- - - - Smoked kg 0 0306.94.29 00

- - - - Other kg 0

- - - Other :

0306.94.31 00

- - - - Smoked kg 0 0306.94.39 00

- - - - Other kg 0

0306.95

- - Shrimps and prawns :

- - - In airtight containers for retail sale :

0306.95.21 00

- - - - In shell, cooked by steaming or boiling in water kg 0 0306.95.29 00

- - - - Other kg 0 0306.95.30 00

- - - Other kg 0 0306.99

- - Other :

- - - In airtight containers for retail sale :

0306.99.21 00

- - - - Smoked kg 0 0306.99.29 00

- - - - Other kg 0

- - - Other :

0306.99.31 00

- - - - Smoked kg 0 0306.99.39 00

- - - - Other kg 0 03.07

Molluscs, whether in shell or not, live, fresh, chilled, frozen, dried, salted or in brine; smoked molluscs, whether in shell or not, whether or not cooked before or during the smoking process

- Oysters :

0307.11

- - Live, fresh or chilled :

0307.11.10 00

- - - Live kg 0 0307.11.20 00

- - - Fresh or chilled kg 0

P.U. (A) 454 123

Heading

Subheading

Description

Unit of

Quantity

Rate of Import Duty by % under

ACFTA 2025 and subsequent years

(1)

(2)

(3)

(4)

(5)

0307.12.00 00

- - Frozen kg 0 0307.19

- - Other :

0307.19.20 00

- - - Dried, salted or in brine kg 0 0307.19.30 00

- - - Smoked kg 0

- Scallops and other molluscs of the family Pectinidae :

0307.21

- - Live, fresh or chilled :

0307.21.10 00

- - - Live kg 0 0307.21.20 00

- - - Fresh or chilled kg 0 0307.22.00 00

- - Frozen kg 0 0307.29

- - Other :

0307.29.30 00

- - - Dried, salted or in brine kg 0 0307.29.40 00

- - - Smoked kg 0

- Mussels (Mytilus spp., Perna spp.) :

0307.31

- - Live, fresh or chilled :

0307.31.10 00

- - - Live kg 0 0307.31.20 00

- - - Fresh or chilled kg 0 0307.32.00 00

- - Frozen kg 0

0307.39

- - Other :

0307.39.30 00

- - - Dried, salted or in brine kg 0 0307.39.40 00

- - - Smoked kg 0

- Cuttle fish and squid :

0307.42

- - Live, fresh or chilled :

- - - Live :

0307.42.11 00

- - - - Cuttle fish (Sepia officinalis,

Rossia macrosoma, Sepiola spp.)

and squid

(Ommastrephes spp., Loligo spp.,

Nototodarus spp.,

Sepioteuthis spp.)

kg 0 0307.42.19 00

- - - - Other kg 0

- - - Fresh or chilled :

0307.42.21 00

- - - - Cuttle fish (Sepia officinalis,

Rossia macrosoma, Sepiola spp.)

and squid

(Ommastrephes spp., Loligo spp.,

Nototodarus spp.,

Sepioteuthis spp.)

kg 0 0307.42.29 00

- - - - Other kg 0 0307.43

- - Frozen :

0307.43.10 00

- - - Cuttle fish (Sepia officinalis,

Rossia macrosoma,

Sepiola spp.)

and squid

(Ommastrephes spp., kg 0

P.U. (A) 454 124

Heading

Subheading

Description

Unit of

Quantity

Rate of Import Duty by % under

ACFTA 2025 and subsequent years

(1)

(2)

(3)

(4)

(5)

Loligospp., Nototodarus spp.,

Sepioteuthis spp.)

0307.43.90 00

- - - Other kg 0 0307.49

- - Other :

- - - Dried, salted or in brine :

0307.49.21 00

- - - - Cuttle fish (Sepia officinalis,

Rossia macrosoma, Sepiola spp.)

and squid

(Ommastrephes spp., Loligo spp.,

Nototodarus spp.,

Sepioteuthis spp.)

kg 0 0307.49.29 00

- - - - Other kg 0

- - - Smoked :

0307.49.31 00

- - - - Cuttle fish (Sepia officinalis,

Rossia macrosoma, Sepiola spp.)

and squid

(Ommastrephes spp., Loligo spp.,

Nototodarus spp.,

Sepioteuthis spp.)

kg 0

0307.49.39 00

- - - - Other kg 0

- Octopus (Octopus spp.) :

0307.51

- - Live, fresh or chilled :

0307.51.10 00

- - - Live kg 0 0307.51.20 00

- - - Fresh or chilled kg 0 0307.52.00 00

- - Frozen kg 0 0307.59

- - Other :

0307.59.20 00

- - - Dried, salted or in brine kg 0 0307.59.30 00

- - - Smoked kg 0 0307.60

- Snails, other than sea snails :

0307.60.10 00

- - Live kg 0 0307.60.20 00

- - Fresh, chilled or frozen kg 0 0307.60.40 00

- - Dried, salted or in brine kg 0 0307.60.50 00

- - Smoked kg 0

- Clams, cockles and ark shells

(families

Arcidae,

Arcticidae,

Cardiidae, Donacidae, Hiatellidae,

Mactridae, Mesodesmatidae, Myidae,

Semelidae, Solecurtidae, Solenidae,

Tridacnidae and Veneridae) :

0307.71

- - Live, fresh or chilled :

0307.71.10 00

- - - Live kg 0 0307.71.20 00

- - - Fresh or chilled kg 0

0307.72.00 00

- - Frozen kg 0 0307.79

- - Other :

P.U. (A) 454 125

Heading

Subheading

Description

Unit of

Quantity

Rate of Import Duty by % under

ACFTA 2025 and subsequent years

(1)

(2)

(3)

(4)

(5)

0307.79.30 00

- - - Dried, salted or in brine kg 0 0307.79.40 00

- - - Smoked kg 0

- Abalone

(Haliotis spp.)

and stromboid conchs (Strombus spp.) :

0307.81

- - Live, fresh or chilled abalone

(Haliotis spp.) :

0307.81.10 00

- - - Live kg 0 0307.81.20 00

- - - Fresh or chilled kg 0 0307.82

- - Live, fresh or chilled stromboid conchs (Strombus spp.) :

0307.82.10 00

- - - Live kg 0 0307.82.20 00

- - - Fresh or chilled kg 0 0307.83.00 00

- - Frozen abalone (Haliotis spp.)

kg 0 0307.84.00 00

- - Frozen stromboid conchs

(Strombus spp.)

kg 0 0307.87

- - Other abalone (Haliotis spp.) :

0307.87.10 00

- - - Dried, salted or in brine kg 0 0307.87.20 00

- - - Smoked kg 0

0307.88

- - Other stromboid conchs

(Strombus spp.) :

0307.88.10 00

- - - Dried, salted or in brine kg 0 0307.88.20 00

- - - Smoked kg 0

- Other :

0307.91

- - Live, fresh or chilled :

0307.91.10 00

- - - Live kg 0 0307.91.20 00

- - - Fresh or chilled kg 0 0307.92.00 00

- - Frozen kg 0 0307.99

- - Other :

0307.99.30 00

- - - Dried, salted or in brine kg 0 0307.99.40 00

- - - Smoked kg 0

03.08

Aquatic invertebrates other than crustaceans and molluscs, live, fresh, chilled, frozen, dried, salted or in brine; smoked aquatic invertebrates other than crustaceans and molluscs, whether or not cooked before or during the smoking process

- Sea cucumbers (Stichopus japonicus,

Holothuroidea) :

0308.11

- - Live, fresh or chilled :

0308.11.10 00

- - - Live kg 0

0308.11.20 00

- - - Fresh or chilled kg 0 0308.12.00 00

- - Frozen kg 0

P.U. (A) 454 126

Heading

Subheading

Description

Unit of

Quantity

Rate of Import Duty by % under

ACFTA 2025 and subsequent years

(1)

(2)

(3)

(4)

(5)

0308.19

- - Other :

0308.19.20 00

- - - Dried, salted or in brine kg 0 0308.19.30 00

- - - Smoked kg 0

- Sea urchins (Strongylocentrotus spp.,

Paracentrotus lividus,

Loxechinus albus, Echinus esculentus) :

0308.21

- - Live, fresh or chilled :

0308.21.10 00

- - - Live kg 0 0308.21.20 00

- - - Fresh or chilled kg 0 0308.22.00 00

- - Frozen kg 0 0308.29

- - Other :

0308.29.20 00

- - - Dried, salted or in brine kg 0 0308.29.30 00

- - - Smoked kg 0 0308.30

- Jellyfish (Rhopilema spp.) :

0308.30.10 00

- - Live kg 0 0308.30.20 00

- - Fresh or chilled kg 0 0308.30.30 00

- - Frozen kg 0 0308.30.40 00

- - Dried, salted or in brine kg 0

0308.30.50 00

- - Smoked kg 0 0308.90

- Other :

0308.90.10 00

- - Live kg 0 0308.90.20 00

- - Fresh or chilled kg 0 0308.90.30 00

- - Frozen kg 0 0308.90.40 00

- - Dried, salted or in brine kg 0 0308.90.50 00

- - Smoked kg 0

03.09

Flours, meals and pellets of fish, crustaceans, molluscs and other aquatic invertebrates, fit for human consumption 0309.10.00 00

- Of fish kg 0 0309.90

- Other :

- - Of crustaceans :

0309.90.11 00

- - - Fresh or chilled kg 0 0309.90.12 00

- - - Frozen kg 0 0309.90.19 00

- - - Other kg 0

- - Of molluscs :

0309.90.21 00

- - - Fresh or chilled kg 0 0309.90.22 00

- - - Frozen kg 0 0309.90.29 00

- - - Other kg 0

0309.90.90 00

- - Of other aquatic invertebrates kg 0

P.U. (A) 454 127

Chapter 4

Dairy produce; birds' eggs; natural honey; edible products of animal origin, not elsewhere specified or included

Heading

Subheading

Description

Unit of

Quantity

Rate of Import Duty by % under

ACFTA 2025 and subsequent years

(1)

(2)

(3)

(4)

(5)

04.01

Milk and cream, not concentrated nor containing added sugar or other sweetening matter 0401.10

- Of a fat content, by weight, not exceeding 1 % :

0401.10.10 00

- - In liquid form kg 0 0401.10.90 00

- - Other kg 5 0401.20

- Of a fat content, by weight, exceeding 1 % but not exceeding 6 % :

0401.20.10 00

- - In liquid form kg 0 0401.20.90 00

- - Other kg 5 0401.40

- Of a fat content, by weight, exceeding 6 % but not exceeding 10 % :

0401.40.10 00

- - Milk in liquid form kg 0

0401.40.20 00

- - Milk in frozen form kg 5 0401.40.90 00

- - Other kg 0 0401.50

- Of a fat content, by weight, exceeding 10 % :

0401.50.10 00

- - In liquid form kg 0 0401.50.90 00

- - Other kg 0 04.02

Milk and cream, concentrated or containing added sugar or other sweetening matter 0402.10

- In powder, granules or other solid forms, of a fat content, by weight, not exceeding 1.5 % :

- - Not containing added sugar or other sweetening matter :

0402.10.41 00

- - - In containers of a net weight of 20 kg or more kg 0 0402.10.42 00

- - - In containers of a net weight of 2 kg or less kg 0 0402.10.49 00

- - - Other kg 0

- - Other :

0402.10.91 00

- - - In containers of a net weight of 20 kg or more kg 0

0402.10.92 00

- - - In containers of a net weight of 2 kg or less kg 0 0402.10.99 00

- - - Other kg 0

P.U. (A) 454 128

Heading

Subheading

Description

Unit of

Quantity

Rate of Import Duty by % under

ACFTA 2025 and subsequent years

(1)

(2)

(3)

(4)

(5)

- In powder, granules or other solid forms, of a fat content, by weight, exceeding 1.5 % :

0402.21

- - Not containing added sugar or other sweetening matter :

0402.21.20 00

- - - In containers of a net weight of 20 kg or more kg 0 0402.21.30 00

- - - In containers of a net weight of 2 kg or less kg 0 0402.21.90 00

- - - Other kg 0 0402.29

- - Other :

0402.29.20 00

- - - In containers of a net weight of 20 kg or more kg 0 0402.29.30 00

- - - In containers of a net weight of 2 kg or less kg 0 0402.29.90 00

- - - Other kg 0

- Other :

0402.91.00 00

- - Not containing added sugar or other sweetening matter kg 0 0402.99.00 00

- - Other kg 0

04.03

Yogurt; buttermilk, curdled milk and cream, kephir and other fermented or acidified milk and cream, whether or not concentrated or containing added sugar or other sweetening matter or flavoured or containing added fruit, nuts or cocoa 0403.20

- Yogurt :

- - In liquid form, whether or not condensed :

0403.20.11 00

- - - Flavoured or containing added fruits (including pulp and jams), nuts or cocoa kg 0 0403.20.19 00

- - - Other kg 0

- - Other :

0403.20.91 00

- - - Flavoured or containing added fruits (including pulp and jams), nuts or cocoa kg 0 0403.20.99 00

- - - Other kg 0 0403.90

- Other :

0403.90.10 00

- - Buttermilk kg 0 0403.90.90 00

- - Other kg 0

04.04

Whey, whether or not concentrated or containing added sugar or other

P.U. (A) 454 129

Heading

Subheading

Description

Unit of

Quantity

Rate of Import Duty by % under

ACFTA 2025 and subsequent years

(1)

(2)

(3)

(4)

(5)

sweetening matter; products consisting of natural milk constituents, whether or not containing added sugar or other sweetening matter, not elsewhere specified or included 0404.10

- Whey and modified whey, whether or not concentrated or containing added sugar or other sweetening matter :

- - In powder form :

0404.10.11 00

- - - Whey, fit for human consumption kg 0 0404.10.19 00

- - - Other kg 0

- - Other :

0404.10.91 00

- - - Whey, fit for human consumption kg 0 0404.10.99 00

- - - Other kg 0 0404.90.00 00

- Other kg 0

04.05

Butter and other fats and oils derived from milk; dairy spreads

0405.10.00 00

- Butter kg 0 0405.20.00 00

- Dairy spreads kg 0 0405.90

- Other :

0405.90.10 00

- - Anhydrous butterfat kg 0 0405.90.20 00

- - Butteroil kg 0 0405.90.30 00

- - Ghee kg 0 0405.90.90 00

- - Other kg 0 04.06

Cheese and curd

0406.10

- Fresh

(unripened or uncured)

cheese, including whey cheese, and curd :

0406.10.10 00

- - Fresh (unripened or uncured)

cheese, including whey cheese kg 0 0406.10.20 00

- - Curd kg 0 0406.20

- Grated or powdered cheese, of all kinds :

0406.20.10 00

- - In packages of a gross weight exceeding 20 kg kg 0 0406.20.90 00

- - Other kg 0 0406.30.00 00

- Processed cheese, not grated or powdered kg 0

0406.40.00 00

- Blue-veined cheese and other cheese containing veins produced by

Penicillium roqueforti kg 0 0406.90.00 00

- Other cheese kg 0

P.U. (A) 454 130

Heading

Subheading

Description

Unit of

Quantity

Rate of Import Duty by % under

ACFTA 2025 and subsequent years

(1)

(2)

(3)

(4)

(5)

04.07

Birds' eggs, in shell, fresh, preserved or cooked

- Fertilised eggs for incubation :

0407.11

- - Of fowls of the species Gallus domesticus :

0407.11.10 00

- - - For breeding 100u 0 0407.11.90 00

- - - Other 100u 0 0407.19

- - Other :

- - - Of ducks :

0407.19.11 00

- - - - For breeding 100u 0 0407.19.19 00

- - - - Other 100u 0

- - - Other :

0407.19.91 00

- - - - For breeding 100u 0 0407.19.99 00

- - - - Other 100u 0

- Other fresh eggs :

0407.21.00 00

- - Of fowls of the species Gallus domesticus 100u 0

0407.29

- - Other :

0407.29.10 00

- - - Of ducks 100u 0 0407.29.90 00

- - - Other 100u 0 0407.90

- Other :

0407.90.10 00

- - Of fowls of the species Gallus domesticus 100u 0 0407.90.20 00

- - Of ducks 100u 0 0407.90.90 00

- - Other 100u 0

04.08

Birds’ eggs, not in shell, and egg yolks, fresh, dried, cooked by steaming or by boiling in water, moulded, frozen or otherwise preserved, whether or not containing added sugar or other sweetening matter

- Egg yolks :

0408.11.00 00

- - Dried kg 0 0408.19.00 00

- - Other kg 0

- Other :

0408.91.00 00

- - Dried kg 0 0408.99.00 00

- - Other kg 0

04.09 0409.00.00 00

Natural honey kg 0

P.U. (A) 454 131

Heading

Subheading

Description

Unit of

Quantity

Rate of Import Duty by % under

ACFTA 2025 and subsequent years

(1)

(2)

(3)

(4)

(5)

04.10

Insects and other edible products of animal origin, not elsewhere specified or included 0410.10.00 00

- Insects kg 0 0410.90

- Other :

0410.90.10 00

- - Birds' nests kg 0 0410.90.20 00

- - Turtles' eggs kg 0 0410.90.90 00

- - Other kg 0

Chapter 5

Products of animal origin, not elsewhere specified or included

Heading

Subheading

Description

Unit of

Quantity

Rate of Import Duty by % under

ACFTA 2025 and subsequent years

(1)

(2)

(3)

(4)

(5)

05.01 0501.00.00 00

Human hair, unworked, whether or not washed or scoured; waste of human hair kg 0

05.02

Pigs’, hogs’ or boars’ bristles and hair;

badger hair and other brush making hair; waste of such bristles or hair 0502.10.00 00

-

Pigs', hogs' or boars' bristles and hair and waste thereof kg 0 0502.90.00 00

-

Other kg 0

05.04 0504.00.00 00

Guts, bladders and stomachs of animals (other than fish), whole and pieces thereof, fresh, chilled, frozen, salted, in brine, dried or smoked kg 0

05.05

Skins and other parts of birds, with their feathers or down, feathers and parts of feathers (whether or not with trimmed edges) and down, not further worked than cleaned, disinfected or treated for preservation; powder and waste of feathers or parts of feathers

0505.10

-

Feathers of a kind used for stuffing;

down :

P.U. (A) 454 132

Heading

Subheading

Description

Unit of

Quantity

Rate of Import Duty by % under

ACFTA 2025 and subsequent years

(1)

(2)

(3)

(4)

(5)

0505.10.10 00

-

- Duck feathers kg 0 0505.10.90 00

-

- Other kg 0 0505.90

-

Other :

0505.90.10 00

-

- Duck feathers kg 0 0505.90.90 00

-

- Other kg 0

05.06

Bones and horn-cores, unworked, defatted, simply prepared (but not cut to shape), treated with acid or degelatinised; powder and waste of these products 0506.10.00 00

-

Ossein and bones treated with acid kg 0 0506.90.00 00

-

Other kg 0

05.07

Ivory, tortoise-shell, whalebone and whalebone hair, horns, antlers, hooves, nails, claws and beaks, unworked or simply prepared but not cut to shape; powder and waste of these products

0507.10.00 00

-

Ivory; ivory powder and waste kg 0 0507.90

-

Other :

0507.90.20 00

-

- Tortoise-shell kg 0 0507.90.90 00

-

- Other kg 0

05.08 0508.00

Coral and similar materials, unworked or simply prepared but not otherwise worked; shells of molluscs, crustaceans or echinoderms and cuttle-bone, unworked or simply prepared but not cut to shape, powder and waste thereof 0508.00.20 00

-

Shells of molluscs, crustaceans or echinoderms kg 0 0508.00.90 00

-

Other kg 0

05.10 0510.00.00 00

Ambergris, castoreum, civet and musk; cantharides; bile, whether or not dried; glands and other animal products used in the preparation of pharmaceutical products, fresh, chilled, frozen or otherwise provisionally preserved kg 0

P.U. (A) 454 133

Heading

Subheading

Description

Unit of

Quantity

Rate of Import Duty by % under

ACFTA 2025 and subsequent years

(1)

(2)

(3)

(4)

(5)

05.11

Animal products not elsewhere specified or included; dead animals of Chapter 1 or 3, unfit for human consumption 0511.10.00 00

-

Bovine semen kg 0

-

Other :

0511.91

-

- Products of fish or crustaceans, molluscs or other aquatic invertebrates; dead animals of

Chapter 3 :

0511.91.10 00

-

- - Roes and milt kg 0 0511.91.20 00

-

- - Artemia egg (Brine shrimp egg)

kg 0 0511.91.30 00

-

- - Fish skin kg 0 0511.91.90 00

-

- - Other kg 0 0511.99

-

- Other :

0511.99.10 00

-

- - Domestic animal semen kg 0 0511.99.20 00

-

- - Silk worm eggs kg 0 0511.99.30 00

-

- - Natural sponges kg 0

0511.99.90 00

-

- - Other kg 0

P.U. (A) 454 134

SECTION II

VEGETABLE PRODUCTS

Chapter 6

Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage

Heading

Subheading

Description

Unit of

Quantity

Rate of Import Duty by % under

ACFTA 2025 and subsequent years

(1)

(2)

(3)

(4)

(5)

06.01

Bulbs, tubers, tuberous roots, corms, crowns and rhizomes, dormant, in growth or in flower; chicory plants and roots other than roots of heading 12.12 0601.10.00 00

- Bulbs, tubers, tuberous roots, corms, crowns and rhizomes, dormant u 0 0601.20

- Bulbs, tubers, tuberous roots, corms, crowns and rhizomes, in growth or in flower; chicory plants and roots :

0601.20.10 00

- - Chicory plants u 0

0601.20.20 00

- - Chicory roots u 0 0601.20.90 00

- - Other u 0

06.02

Other live plants (including their roots), cuttings and slips; mushroom spawn

0602.10

- Unrooted cuttings and slips :

0602.10.10 00

- - Of orchids u 0 0602.10.20 00

- - Of rubber trees u 0 0602.10.90 00

- - Other u 0 0602.20.00 00

- Trees, shrubs and bushes, grafted or not, of kinds which bear edible fruit or nuts u 0 0602.30.00 00

- Rhododendrons and azaleas, grafted or not u 0 0602.40.00 00

- Roses, grafted or not u 0 0602.90

- Other :

0602.90.10 00

- - Rooted orchid cuttings and slips kg 0 0602.90.20 00

- - Orchid seedlings kg 0 0602.90.40 00

- - Budded stumps of the genus

Hevea kg 0 0602.90.50 00

- - Seedlings of the genus Hevea kg 0 0602.90.60 00

- - Budwood of the genus Hevea kg 0

0602.90.90 00

- - Other kg 0

P.U. (A) 454 135

Heading

Subheading

Description

Unit of

Quantity

Rate of Import Duty by % under

ACFTA 2025 and subsequent years

(1)

(2)

(3)

(4)

(5)

06.03

Cut flowers and flower buds of a kind suitable for bouquets or for ornamental purposes, fresh, dried, dyed, bleached, impregnated or otherwise prepared

- Fresh :

0603.11.00 00

- - Roses kg 0 0603.12.00 00

- - Carnations kg 0 0603.13.00 00

- - Orchids kg 0 0603.14.00 00

- - Chrysanthemums kg 0 0603.15.00 00

- - Lilies (Lilium spp.)

kg 0 0603.19.00 00

- - Other kg 0 0603.90.00 00

- Other kg 0

06.04

Foliage, branches and other parts of plants, without flowers or flower buds, and grasses, mosses and lichens, being goods of a kind suitable for bouquets or for ornamental purposes, fresh, dried, dyed, bleached, impregnated or otherwise prepared 0604.20

- Fresh :

0604.20.10 00

- - Mosses and lichens kg 0 0604.20.90 00

- - Other kg 0 0604.90

- Other :

0604.90.10 00

- - Mosses and lichens kg 0 0604.90.90 00

- - Other kg 0

Chapter 7

Edible vegetables and certain roots and tubers

Heading

Subheading

Description

Unit of

Quantity

Rate of Import Duty by % under

ACFTA 2025 and subsequent years

(1)

(2)

(3)

(4)

(5)

07.01

Potatoes, fresh or chilled

0701.10.00 00

- Seed kg 0 0701.90

- Other :

0701.90.10 00

- - Chipping potatoes kg 0

P.U. (A) 454 136

Heading

Subheading

Description

Unit of

Quantity

Rate of Import Duty by % under

ACFTA 2025 and subsequent years

(1)

(2)

(3)

(4)

(5)

0701.90.90 00

- - Other kg 0

07.02 0702.00.00 00

Tomatoes, fresh or chilled kg 0

07.03

Onions, shallots, garlic, leeks and other alliaceous vegetables, fresh or chilled 0703.10

- Onions and shallots :

- - Onions :

0703.10.11 00

- - - Bulbs for propagation kg 0 0703.10.19 00

- - - Other kg 0

- - Shallots :

0703.10.21 00

- - - Bulbs for propagation kg 0 0703.10.29 00

- - - Other kg 0 0703.20

- Garlic :

0703.20.10 00

- - Bulbs for propagation kg 0 0703.20.90 00

- - Other kg 0

0703.90

- Leeks and other alliaceous vegetables :

0703.90.10 00

- - Bulbs for propagation kg 0 0703.90.90 00

- - Other kg 0

07.04

Cabbages, cauliflowers, kohlrabi, kale and similar edible brassicas, fresh or chilled 0704.10

- Cauliflowers and broccoli :

0704.10.10 00

- - Cauliflowers kg 0 0704.10.20 00

- - Headed broccoli kg 0 0704.10.90 00

- - Other broccoli kg 0 0704.20.00 00

- Brussels sprouts kg 0 0704.90

- Other :

0704.90.10 00

- - Round (drumhead) cabbages kg 0 0704.90.20 00

- - Chinese mustard kg 0 0704.90.30 00

- - Other cabbages kg 0 0704.90.90 00

- - Other kg 0

07.05

Lettuce (Lactuca sativa) and chicory

(Cichorium spp.), fresh or chilled

- Lettuce :

0705.11.00 00

- - Cabbage lettuce (head lettuce)

kg 0

0705.19.00 00

- - Other kg 0

- Chicory :

P.U. (A) 454 137

Heading

Subheading

Description

Unit of

Quantity

Rate of Import Duty by % under

ACFTA 2025 and subsequent years

(1)

(2)

(3)

(4)

(5)

0705.21.00 00

- - Witloof chicory

(Cichorium intybus var. foliosum)

kg 0 0705.29.00 00

- - Other kg 0

07.06

Carrots, turnips, salad beetroot, salsify, celeriac, radishes and similar edible roots, fresh or chilled 0706.10

- Carrots and turnips :

0706.10.10 00

- - Carrots kg 0 0706.10.20 00

- - Turnips kg 0 0706.90.00 00

- Other kg 0

07.07 0707.00.00 00

Cucumbers and gherkins, fresh or chilled kg 0

07.08

Leguminous vegetables, shelled or unshelled, fresh or chilled 0708.10.00 00

- Peas (Pisum sativum)

kg 0

0708.20

- Beans (Vigna spp., Phaseolus spp.) :

0708.20.10 00

- - French beans kg 0 0708.20.20 00

- - Long beans kg 0 0708.20.90 00

- - Other kg 0 0708.90.00 00

- Other leguminous vegetables kg 0

07.09

Other vegetables, fresh or chilled 0709.20.00 00

- Asparagus kg 0 0709.30.00 00

- Aubergines (egg-plants)

kg 0 0709.40.00 00

- Celery other than celeriac kg 0

- Mushrooms and truffles :

0709.51.00 00

- - Mushrooms of the genus Agaricus kg 0 0709.52.00 00

- - Mushrooms of the genus Boletus kg 0 0709.53.00 00

- - Mushrooms of the genus

Cantharellus kg 0 0709.54.00 00

- - Shiitake (Lentinus edodes)

kg 0 0709.55.00 00

- - Matsutake

(Tricholoma matsutake,

Tricholoma magnivelare,

Tricholoma anatolicum,

Tricholoma dulciolens, Tricholoma caligatum)

kg 0 0709.56.00 00

- - Truffles (Tuber spp.)

kg 0 0709.59

- - Other :

0709.59.20 00

- - - Truffles, other than Tuber spp.

kg 0 0709.59.90 00

- - - Other kg 0

P.U. (A) 454 138

Heading

Subheading

Description

Unit of

Quantity

Rate of Import Duty by % under

ACFTA 2025 and subsequent years

(1)

(2)

(3)

(4)

(5)

0709.60

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

0709.60.10 00

- - Chillies (fruits of genus Capsicum)

kg 0 0709.60.90 00

- - Other kg 0 0709.70.00 00

- Spinach, New Zealand spinach and orache spinach (garden spinach)

kg 0

- Other :

0709.91.00 00

- - Globe artichokes kg 0 0709.92.00 00

- - Olives kg 0 0709.93.00 00

- - Pumpkins, squash and gourds

(Cucurbita spp.)

kg 0 0709.99

- - Other :

0709.99.10 00

- - - Sweet corn kg 0 0709.99.20 00

- - - Lady's fingers (Okra)

kg 0 0709.99.90 00

- - - Other kg 0

07.10

Vegetables (uncooked or cooked by steaming or boiling in water), frozen

0710.10.00 00

- Potatoes kg 0

- Leguminous vegetables, shelled or unshelled :

0710.21.00 00

- - Peas (Pisum sativum)

kg 0 0710.22.00 00

- - Beans (Vigna spp., Phaseolus spp.)

kg 0 0710.29.00 00

- - Other kg 0 0710.30.00 00

- Spinach, New Zealand spinach and orache spinach (garden spinach)

kg 0 0710.40.00 00

- Sweet corn kg 0 0710.80.00 00

- Other vegetables kg 0 0710.90.00 00

- Mixtures of vegetables kg 0

07.11

Vegetables provisionally preserved, but unsuitable in that state for immediate consumption 0711.20

- Olives :

0711.20.10 00

- - Preserved by sulphur dioxide gas kg 0 0711.20.90 00

- - Other kg 0 0711.40

- Cucumbers and gherkins :

0711.40.10 00

- - Preserved by sulphur dioxide gas kg 0 0711.40.90 00

- - Other kg 0

- Mushrooms and truffles :

0711.51

- - Mushrooms of the genus Agaricus :

0711.51.10 00

- - - Preserved by sulphur dioxide gas kg 0

P.U. (A) 454 139

Heading

Subheading

Description

Unit of

Quantity

Rate of Import Duty by % under

ACFTA 2025 and subsequent years

(1)

(2)

(3)

(4)

(5)

0711.51.90 00

- - - Other kg 0 0711.59

- - Other :

0711.59.10 00

- - - Preserved by sulphur dioxide gas kg 0 0711.59.90 00

- - - Other kg 0 0711.90

- Other vegetables;

mixtures of vegetables :

0711.90.10 00

- - Sweet corn kg 0 0711.90.20 00

- - Chillies (fruits of genus Capsicum)

kg 0 0711.90.30 00

- - Capers kg 0 0711.90.40 00

- - Onions, preserved by sulphur dioxide gas kg 0 0711.90.50 00

- - Onions, preserved other than by sulphur dioxide gas kg 0 0711.90.60 00

- - Other, preserved by sulphur dioxide gas kg 0 0711.90.90 00

- - Other kg 0

07.12

Dried vegetables, whole, cut, sliced, broken or in powder, but not further prepared

0712.20.00 00

- Onions kg 0

- Mushrooms, wood ears (Auricularia spp.), jelly fungi (Tremella spp.) and truffles :

0712.31.00 00

- - Mushrooms of the genus Agaricus kg 0 0712.32.00 00

- - Wood ears (Auricularia spp.)

kg 0 0712.33.00 00

- - Jelly fungi (Tremella spp.)

kg 0 0712.34.00 00

- - Shiitake (Lentinus edodes)

kg 0 0712.39

- - Other :

0712.39.10 00

- - - Truffles kg 0 0712.39.90 00

- - - Other kg 0 0712.90

- Other vegetables;

mixture of vegetables :

0712.90.10 00

- - Garlic kg 0 0712.90.20 00

- - Sweet corn kg 0 0712.90.90 00

- - Other kg 0

07.13

Dried leguminous vegetables, shelled, whether or not skinned or split 0713.10

- Peas (Pisum sativum) :

0713.10.10 00

- - Suitable for sowing kg 0 0713.10.90 00

- - Other kg 0

P.U. (A) 454 140

Heading

Subheading

Description

Unit of

Quantity

Rate of Import Duty by % under

ACFTA 2025 and subsequent years

(1)

(2)

(3)

(4)

(5)

0713.20

- Chickpeas (garbanzos) :

0713.20.10 00

- - Suitable for sowing kg 0 0713.20.90 00

- - Other kg 0

- Beans (Vigna spp., Phaselous spp.) :

0713.31

- - Beans of the species Vigna mungo

(L.) Hepper or Vigna radiata (L.)

Wilczek :

0713.31.10 00

- - - Suitable for sowing kg 0 0713.31.90 00

- - - Other kg 0 0713.32

- - Small red

(Adzuki)

beans

(Phaseolus or Vigna angularis) :

0713.32.10 00

- - - Suitable for sowing kg 0 0713.32.90 00

- - - Other kg 0 0713.33

- - Kidney beans, including white pea beans (Phaseolus vulgaris) :

0713.33.10 00

- - - Suitable for sowing kg 0 0713.33.90 00

- - - Other kg 0

0713.34

- - Bambara beans

(Vigna subterranea or

Voandzeia subterranea) :

0713.34.10 00

- - - Suitable for sowing kg 0 0713.34.90 00

- - - Other kg 0 0713.35

- - Cow peas (Vigna unguiculata) :

0713.35.10 00

- - - Suitable for sowing kg 0 0713.35.90 00

- - - Other kg 0 0713.39

- - Other :

0713.39.10 00

- - - Suitable for sowing kg 0 0713.39.90 00

- - - Other kg 0 0713.40

- Lentils :

0713.40.10 00

- - Suitable for sowing kg 0 0713.40.90 00

- - Other kg 0 0713.50

- Broad beans (Vicia faba var. major)

and horse beans (Vicia faba var.

equina, Vicia faba var. minor) :

0713.50.10 00

- - Suitable for sowing kg 0 0713.50.90 00

- - Other kg 0 0713.60

- Pigeon peas (Cajanus cajan) :

0713.60.10 00

- - Suitable for sowing kg 0 0713.60.90 00

- - Other kg 0 0713.90

- Other :

0713.90.10 00

- - Suitable for sowing kg 0

0713.90.90 00

- - Other kg 0

P.U. (A) 454 141

Heading

Subheading

Description

Unit of

Quantity

Rate of Import Duty by % under

ACFTA 2025 and subsequent years

(1)

(2)

(3)

(4)

(5)

07.14

Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar roots and tubers with high starch or inulin content, fresh, chilled, frozen or dried, whether or not sliced or in the form of pellets;

sago pith 0714.10

- Manioc (cassava) :

- - Sliced or in the form of pellets :

0714.10.11 00

- - - Dried chips kg 0 0714.10.19 00

- - - Other kg 0

- - Other :

0714.10.91 00

- - - Frozen kg 0 0714.10.99 00

- - - Other kg 0 0714.20

- Sweet potatoes :

0714.20.10 00

- - Frozen kg 0 0714.20.90 00

- - Other kg 0 0714.30

- Yams (Dioscorea spp.) :

0714.30.10 00

- - Frozen kg 0 0714.30.90 00

- - Other kg 0 0714.40

- Taro (Colocasia spp.) :

0714.40.10 00

- - Frozen kg 0 0714.40.90 00

- - Other kg 0 0714.50

- Yautia (Xanthosoma spp.) :

0714.50.10 00

- - Frozen kg 0 0714.50.90 00

- - Other kg 0 0714.90

- Other :

- - Sago pith :

0714.90.11 00

- - - Frozen kg 0 0714.90.19 00

- - - Other kg 0

- - Other :

0714.90.91 00

- - - Frozen kg 0 0714.90.99 00

- - - Other kg 0

P.U. (A) 454 142

Chapter 8

Edible fruit and nuts; peel of citrus fruit or melons

Heading

Subheading

Description

Unit of

Quantity

Rate of Import Duty by % under

ACFTA 2025 and subsequent years

(1)

(2)

(3)

(4)

(5)

08.01

Coconuts, Brazil nuts and cashew nuts, fresh or dried, whether or not shelled or peeled

- Coconuts :

0801.11.00 00

- - Desiccated kg 0 0801.12.00 00

- - In the inner shell (endocarp)

kg 0 0801.19

- - Other :

0801.19.10 00

- - - Young coconut kg 0 0801.19.90 00

- - - Other kg 0

- Brazil nuts :

0801.21.00 00

- - In shell kg 0 0801.22.00 00

- - Shelled kg 0

- Cashew nuts :

0801.31.00 00

- - In shell kg 0 0801.32.00 00

- - Shelled kg 0

08.02

Other nuts, fresh or dried, whether or not shelled or peeled

- Almonds :

0802.11.00 00

- - In shell kg 0 0802.12

- - Shelled :

0802.12.10 00

- - - Blanched kg 0 0802.12.90 00

- - - Other kg 0

- Hazelnuts or filberts (Corylus spp.) :

0802.21.00 00

- - In shell kg 0 0802.22.00 00

- - Shelled kg 0

- Walnuts :

0802.31.00 00

- - In shell kg 0 0802.32.00 00

- - Shelled kg 0

- Chestnuts (Castanea spp.) :

0802.41.00 00

- - In shell kg 0 0802.42.00 00

- - Shelled kg 0

- Pistachios :

0802.51.00 00

- - In shell kg 0 0802.52.00 00

- - Shelled kg 0

- Macadamia nuts :

0802.61.00 00

- - In shell kg 0 0802.62.00 00

- - Shelled kg 0

P.U. (A) 454 143

Heading

Subheading

Description

Unit of

Quantity

Rate of Import Duty by % under

ACFTA 2025 and subsequent years

(1)

(2)

(3)

(4)

(5)

0802.70.00 00

- Kola nuts (Cola spp.)

kg 0 0802.80.00 00

- Areca nuts kg 0

- Other :

0802.91.00 00

- - Pine nuts, in shell kg 0 0802.92.00 00

- - Pine nuts, shelled kg 0 0802.99.00 00

- - Other kg 0

08.03

Bananas, including plantains, fresh or dried 0803.10

- Plantains :

0803.10.10 00

- - Fresh kg 0 0803.10.20 00

- - Dried kg 0 0803.90

- Other :

0803.90.10 00

- - Lady's finger banana kg 0 0803.90.20 00

- - Cavendish banana

(Musa acuminata)

kg 0

0803.90.30 00

- - Chestnut banana (hybrid of Musa acuminata and Musa balbisiana, cultivar Berangan)

kg 0 0803.90.90 00

- - Other kg 0

08.04

Dates, figs, pineapples, avocados, guavas, mangoes and mangosteens, fresh or dried 0804.10.00 00

- Dates kg 0 0804.20.00 00

- Figs kg 0 0804.30.00 00

- Pineapples kg 0 0804.40.00 00

- Avocados kg 0 0804.50

- Guavas, mangoes and mangosteens :

0804.50.10 00

- - Guavas kg 0

- - Mangoes :

0804.50.21 00

- - - Fresh kg 0 0804.50.22 00

- - - Dried kg 0 0804.50.30 00

- - Mangosteens kg 0

08.05

Citrus fruit, fresh or dried 0805.10

- Oranges :

0805.10.10 00

- - Fresh kg 0 0805.10.20 00

- - Dried kg 0

- Mandarins (including tangerines and satsumas); clementines, wilkings and similar citrus hybrids :

P.U. (A) 454 144

Heading

Subheading

Description

Unit of

Quantity

Rate of Import Duty by % under

ACFTA 2025 and subsequent years

(1)

(2)

(3)

(4)

(5)

0805.21.00 00

- - Mandarins (including tangerines and satsumas)

kg 0 0805.22.00 00

- - Clementines kg 0 0805.29.00 00

- - Other kg 0 0805.40.00 00

- Grapefruit and pomelos kg 0 0805.50

- Lemons

(Citrus limon,

Citrus limonum)

and limes

(Citrus aurantifolia, Citrus latifolia) :

0805.50.10 00

- - Lemons

(Citrus limon,

Citrus limonum)

kg 0 0805.50.20 00

- - Limes (Citrus aurantifolia, Citrus latifolia)

kg 0 0805.90.00 00

- Other kg 0

08.06

Grapes, fresh or dried 0806.10.00 00

- Fresh kg 0 0806.20.00 00

- Dried kg 0

08.07

Melons (including watermelons) and papaws (papayas), fresh

- Melons (including watermelons) :

0807.11.00 00

- - Watermelons kg 0 0807.19.00 00

- - Other kg 0 0807.20.00 00

- Papaws (papayas)

kg 0

08.08

Apples, pears and quinces, fresh 0808.10.00 00

- Apples kg 0 0808.30.00 00

- Pears kg 0 0808.40.00 00

- Quinces kg 0

08.09

Apricots, cherries, peaches

(including nectarines), plums and sloes, fresh 0809.10.00 00

- Apricots kg 0

- Cherries :

0809.21.00 00

- - Sour cherries (Prunus cerasus)

kg 0 0809.29.00 00

- - Other kg 0 0809.30.00 00

- Peaches, including nectarines kg 0 0809.40

- Plums and sloes :

0809.40.10 00

- - Plums kg 0

0809.40.20 00

- - Sloes kg 0

P.U. (A) 454 145

Heading

Subheading

Description

Unit of

Quantity

Rate of Import Duty by % under

ACFTA 2025 and subsequent years

(1)

(2)

(3)

(4)

(5)

08.10

Other fruit, fresh 0810.10.00 00

- Strawberries kg 0 0810.20.00 00

- Raspberries, blackberries, mulberries and loganberries kg 0 0810.30.00 00

- Black, white or red currants and gooseberries kg 0 0810.40.00 00

- Cranberries, bilberries and other fruits of the genus Vaccinium kg 0 0810.50.00 00

- Kiwifruit kg 0 0810.60.00 00

- Durians kg 0 0810.70.00 00

- Persimmons kg 0 0810.90

- Other :

0810.90.10 00

- - Longans; Mata Kucing kg 0 0810.90.20 00

- - Lychees kg 0 0810.90.30 00

- - Rambutan kg 0 0810.90.40 00

- - Langsat (Lanzones)

kg 0 0810.90.50 00

- - Jackfruit (including Cempedak and Nangka)

kg 0

0810.90.60 00

- - Tamarinds kg 0 0810.90.70 00

- - Starfruit kg 0

- - Other :

0810.90.91 00

- - - Salacca (snake fruit)

kg 0 0810.90.92 00

- - - Dragon fruit kg 0 0810.90.93 00

- - - Sapodilla (ciku fruit)

kg 0 0810.90.94 00

- - - Pomegranate (Punica spp.), soursop or sweetsops (Annona spp.), bell fruit (Syzygium Spp.,

Eugenia spp.), marian plum

(Bouea spp.), passion fruit

(Passiflora spp.), cottonfruit

(Sandoricum spp.)

jujube

(Ziziphus spp.) and tampoi or rambai (Baccaurea spp.)

kg 0 0810.90.99 00

- - - Other kg 0

08.11

Fruit and nuts, uncooked or cooked by steaming or boiling in water, frozen, whether or not containing added sugar or other sweetening matter 0811.10.00 00

- Strawberries kg 0

0811.20.00 00

- Raspberries, blackberries, mulberries, loganberries, black, white or red currants and gooseberries kg 0 0811.90.00 00

- Other kg 0

P.U. (A) 454 146

Heading

Subheading

Description

Unit of

Quantity

Rate of Import Duty by % under

ACFTA 2025 and subsequent years

(1)

(2)

(3)

(4)

(5)

08.12

Fruit and nuts provisionally preserved, but unsuitable in that state for immediate consumption 0812.10.00 00

- Cherries kg 0 0812.90

- Other :

0812.90.10 00

- - Strawberries kg 0 0812.90.90 00

- - Other kg 0

08.13

Fruit, dried, other than that of headings 08.01 to 08.06; mixtures of nuts or dried fruits of this Chapter 0813.10.00 00

- Apricots kg 0 0813.20.00 00

- Prunes kg 0 0813.30.00 00

- Apples kg 0 0813.40

- Other fruit :

0813.40.10 00

- - Longans kg 0 0813.40.20 00

- - Tamarinds kg 0

0813.40.90 00

- - Other kg 0 0813.50

- Mixtures of nuts or dried fruits of this

Chapter :

0813.50.10 00

- - Of which cashew nuts or Brazil nuts predominate by weight kg 0 0813.50.20 00

- - Of which other nuts predominate by weight kg 0 0813.50.30 00

- - Of which dates predominate by weight kg 0 0813.50.40 00

- - Of which avocados or oranges or mandarins (including tangerines and satsumas) predominate by weight kg 0 0813.50.90 00

- - Other kg 0

08.14 0814.00.00 00 Peel of citrus fruit or melons

(including watermelons), fresh, frozen, dried or provisionally preserved in brine, in sulphur water or in other preservative solutions kg 0

P.U. (A) 454 147

Chapter 9

Coffee, tea, maté and spices

Heading

Subheading

Description

Unit of

Quantity

Rate of Import Duty by % under

ACFTA 2025 and subsequent years

(1)

(2)

(3)

(4)

(5)

09.01

Coffee, whether or not roasted or decaffeinated;

coffee husks and skins; coffee substitutes containing coffee in any proportion

- Coffee, not roasted :

0901.11

- - Not decaffeinated :

0901.11.20 00

- - - Arabica kg 0 0901.11.30 00

- - - Robusta kg 0 0901.11.90 00

- - - Other kg 0 0901.12

- - Decaffeinated :

0901.12.20 00

- - - Arabica or Robusta kg 0 0901.12.90 00

- - - Other kg 0

- Coffee, roasted :

0901.21

- - Not decaffeinated :

- - - Unground :

0901.21.11 00

- - - - Arabica kg 0 0901.21.12 00

- - - - Robusta kg 0 0901.21.19 00

- - - - Other kg 0 0901.21.20 00

- - - Ground kg 0 0901.22

- - Decaffeinated :

0901.22.10 00

- - - Unground kg 0 0901.22.20 00

- - - Ground kg 0 0901.90

- Other :

0901.90.10 00

- - Coffee husks and skins kg 0 0901.90.20 00

- - Coffee substitutes containing coffee kg 0

09.02

Tea, whether or not flavoured 0902.10

- Green tea

(not fermented)

in immediate packings of a content not exceeding 3 kg :

0902.10.10 00

- - Leaves kg 0 0902.10.90 00

- - Other kg 0 0902.20

- Other green tea (not fermented) :

0902.20.10 00

- - Leaves kg 0

0902.20.90 00

- - Other kg 0

P.U. (A) 454 148

Heading

Subheading

Description

Unit of

Quantity

Rate of Import Duty by % under

ACFTA 2025 and subsequent years

(1)

(2)

(3)

(4)

(5)

0902.30

- Black tea (fermented) and partly fermented tea, in immediate packings of a content not exceeding 3 kg :

0902.30.10 00

- - Leaves kg 0 0902.30.90 00

- - Other kg 0 0902.40

- Other black tea (fermented) and other partly fermented tea :

0902.40.10 00

- - Leaves kg 0 0902.40.90 00

- - Other kg 0

09.03 0903.00.00 00

Maté kg 0

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 :

0904.11.10 00

- - - White kg 0 0904.11.20 00

- - - Black kg 0 0904.11.90 00

- - - Other kg 0 0904.12

- - Crushed or ground :

0904.12.10 00

- - - White kg 0 0904.12.20 00

- - - Black kg 0 0904.12.90 00

- - - Other kg 0

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

0904.21

- - Dried, neither crushed nor ground :

0904.21.10 00

- - - Chillies (Fruits of the genus

Capsicum)

kg 0 0904.21.90 00

- - - Other kg 0 0904.22

- - Crushed or ground :

0904.22.10 00

- - - Chillies (Fruits of the genus

Capsicum)

kg 0 0904.22.90 00

- - - Other kg 0

09.05

Vanila 0905.10.00 00

- Neither crushed nor ground kg 0 0905.20.00 00

- Crushed or ground kg 0

P.U. (A) 454 149

Heading

Subheading

Description

Unit of

Quantity

Rate of Import Duty by % under

ACFTA 2025 and subsequent years

(1)

(2)

(3)

(4)

(5)

09.06

Cinnamon and cinnamon-tree flowers

- Neither crushed nor ground :

0906.11.00 00

- - Cinnamon

(Cinnamomum zeylanicum Blume)

kg 0 0906.19.00 00

- - Other kg 0 0906.20.00 00

- Crushed or ground kg 0

09.07

Cloves (whole fruit, cloves and stems)

0907.10.00 00

- Neither crushed nor ground kg 0 0907.20.00 00

- Crushed or ground kg 0

09.08

Nutmeg, mace and cardamoms

- Nutmeg :

0908.11.00 00

- - Neither crushed nor ground kg 0 0908.12.00 00

- - Crushed or ground kg 0

- Mace :

0908.21.00 00

- - Neither crushed nor ground kg 0 0908.22.00 00

- - Crushed or ground kg 0

- Cardamoms :

0908.31.00 00

- - Neither crushed nor ground kg 0 0908.32.00 00

- - Crushed or ground kg 0

09.09

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

- Seeds of coriander :

0909.21.00 00

- - Neither crushed nor ground kg 0 0909.22.00 00

- - Crushed or ground kg 0

- Seeds of cumin :

0909.31.00 00

- - Neither crushed nor ground kg 0 0909.32.00 00

- - Crushed or ground kg 0

- Seeds of anise, badian, caraway fennel; or juniper berries :

0909.61

- - Neither crushed nor ground :

0909.61.10 00

- - - Of anise kg 0 0909.61.20 00

- - - Of badian kg 0 0909.61.30 00

- - - Of caraway kg 0 0909.61.90 00

- - - Other kg 0

0909.62

- - Crushed or ground :

0909.62.10 00

- - - Of anise kg 0

P.U. (A) 454 150

Heading

Subheading

Description

Unit of

Quantity

Rate of Import Duty by % under

ACFTA 2025 and subsequent years

(1)

(2)

(3)

(4)

(5)

0909.62.20 00

- - - Of badian kg 0 0909.62.30 00

- - - Of caraway kg 0 0909.62.90 00

- - - Other kg 0

09.10

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

- Ginger :

0910.11.00 00

- - Neither crushed nor ground kg 0 0910.12.00 00

- - Crushed or ground kg 0 0910.20.00 00

- Saffron kg 0 0910.30.00 00

- Turmeric (curcuma)

kg 0

- Other spices :

0910.91

- - Mixtures referred to in Note 1(b)

to this Chapter :

0910.91.10 00

- - - Curry kg 0 0910.91.90 00

- - - Other kg 0

0910.99

- - Other :

0910.99.10 00

- - - Thyme; bay leaves kg 0 0910.99.90 00

- - - Other kg 0

Chapter 10

Cereals

Heading

Subheading

Description

Unit of

Quantity

Rate of Import Duty by % under

ACFTA 2025 and subsequent years

(1)

(2)

(3)

(4)

(5)

10.01

Wheat and meslin

- Durum wheat :

1001.11.00 00

- - Seed kg 0 1001.19.00 00

- - Other kg 0

- Other :

1001.91.00 00

- - Seed kg 0 1001.99

- - Other :

- - - Fit for human consumption :

1001.99.11 00

- - - - Meslin kg 0

P.U. (A) 454 151

Heading

Subheading

Description

Unit of

Quantity

Rate of Import Duty by % under

ACFTA 2025 and subsequent years

(1)

(2)

(3)

(4)

(5)

1001.99.12 00

- - - - Wheat grain without extreme outer layer kg 0 1001.99.19 00

- - - - Other kg 0

- - - Other :

1001.99.91 00

- - - - Meslin kg 0 1001.99.99 00

- - - - Other kg 0

10.02

Rye 1002.10.00 00

- Seed kg 0 1002.90.00 00

- Other kg 0

10.03

Barley 1003.10.00 00

- Seed kg 0 1003.90.00 00

- Other kg 0

10.04

Oats 1004.10.00 00

- Seed kg 0

1004.90.00 00

- Other kg 0

10.05

Maize (corn)

1005.10.00 00

- Seed kg 0 1005.90

- Other :

1005.90.10 00

- - Popcorn kg 0

- - Other :

1005.90.91 00

- - - Fit for human consumption kg 0 1005.90.99 00

- - - Other kg 0

10.06

Rice 1006.10

- Rice in the husk (paddy or rough) :

1006.10.10 00

- - Suitable for sowing kg 40 1006.10.90 00

- - Other kg 40 1006.20

- Husked (brown) rice :

1006.20.10 00

- - Hom Mali rice kg 40 1006.20.90 00

- - Other kg 40 1006.30

- Semi-milled or wholly milled rice, whether or not polished or glazed :

1006.30.30 00

- - Glutinous rice kg 40 1006.30.40 00

- - Hom Mali rice kg 40 1006.30.50 00

- - Basmati rice kg 40

1006.30.60 00

- - Malys rice kg 40 1006.30.70 00

- - Other fragrant rice kg 40

P.U. (A) 454 152

Heading

Subheading

Description

Unit of

Quantity

Rate of Import Duty by % under

ACFTA 2025 and subsequent years

(1)

(2)

(3)

(4)

(5)

- - Other :

1006.30.91 00

- - - Parboiled rice kg 40 1006.30.99 00

- - - Other kg 40 1006.40

- Broken rice :

1006.40.10 00

- - Of a kind used for animal feed kg 15 1006.40.90 00

- - Other kg 40

10.07

Grain sorghum 1007.10.00 00

- Seed kg 0 1007.90.00 00

- Other kg 0

10.08

Buckwheat, millet and canary seeds;

other cereals 1008.10.00 00

- Buckwheat kg 0

- Millet :

1008.21.00 00

- - Seed kg 0 1008.29.00 00

- - Other kg 0

1008.30.00 00

- Canary seeds kg 0 1008.40.00 00

- Fonio (Digitaria spp.)

kg 0 1008.50.00 00

- Quinoa (Chenopodium quinoa)

kg 0 1008.60.00 00

- Triticale kg 0 1008.90.00 00

- Other cereals kg 0

Chapter 11

Products of the milling industry; malt; starches; inulin; wheat gluten

Heading

Subheading

Description

Unit of

Quantity

Rate of Import Duty by % under

ACFTA 2025 and subsequent years

(1)

(2)

(3)

(4)

(5)

11.01

Wheat or meslin flour

- Wheat flour :

1101.00.11 00

- - Fortified kg 0 1101.00.19 00

- - Other kg 0 1101.00.20 00

- Meslin flour kg 0

11.02

Cereal flours other than of wheat or meslin

P.U. (A) 454 153

Heading

Subheading

Description

Unit of

Quantity

Rate of Import Duty by % under

ACFTA 2025 and subsequent years

(1)

(2)

(3)

(4)

(5)

1102.20.00 00

- Maize (corn) flour kg 0 1102.90

- Other :

1102.90.10 00

- - Rice flour kg 0 1102.90.20 00

- - Rye flour kg 0 1102.90.90 00

- - Other kg 0

11.03

Cereal groats, meal and pellets

- Groats and meal :

1103.11.00 00

- - Of wheat kg 0 1103.13.00 00

- - Of maize (corn)

kg 0 1103.19

- - Of other cereals :

1103.19.10 00

- - - Of meslin kg 0 1103.19.20 00

- - - Of rice kg 0 1103.19.90 00

- - - Other kg 0 1103.20.00 00

- Pellets kg 0

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

- Rolled or flaked grains :

1104.12.00 00

- - Of oats kg 0 1104.19

- - Of other cereals :

1104.19.10 00

- - - Of maize (corn)

kg 0 1104.19.90 00

- - - Other kg 0

- Other worked grains (for example, hulled, pearled, sliced or kibbled) :

1104.22.00 00

- - Of oats kg 0 1104.23.00 00

- - Of maize (corn)

kg 0 1104.29

- - Of other cereals :

1104.29.20 00

- - - Of barley kg 0 1104.29.90 00

- - - Other kg 0 1104.30.00 00

- Germ of cereals, whole, rolled, flaked or ground kg 0

11.05

Flour, meal, powder, flakes, granules and pellets of potatoes 1105.10.00 00

- Flour, meal and powder kg 0

1105.20.00 00

- Flakes, granules and pellets kg 0

P.U. (A) 454 154

Heading

Subheading

Description

Unit of

Quantity

Rate of Import Duty by % under

ACFTA 2025 and subsequent years

(1)

(2)

(3)

(4)

(5)

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 1106.10.00 00

- Of the dried leguminous vegetables of heading 07.13

kg 0 1106.20

- Of sago or of roots or tubers of heading 07.14 :

1106.20.10 00

- - Of manioc (cassava)

kg 0 1106.20.20 00

- - Of sago kg 0 1106.20.90 00

- - Other kg 0 1106.30.00 00

- Of the products of Chapter 8

kg 0

11.07

Malt, whether or not roasted 1107.10.00 00

- Not roasted kg 0 1107.20.00 00

- Roasted kg 0

11.08

Starches; inulin

- Starches :

1108.11.00 00

- - Wheat starch kg 0 1108.12.00 00

- - Maize (corn) starch kg 0 1108.13.00 00

- - Potato starch kg 0 1108.14.00 00

- - Manioc (cassava) starch kg 0 1108.19

- - Other starches :

1108.19.10 00

- - - Sago kg 0 1108.19.90 00

- - - Other kg 0 1108.20.00 00

- Inulin kg 0

11.09 1109.00.00 00

Wheat gluten, whether or not dried kg 0

P.U. (A) 454 155

Chapter 12

Oil seeds and oleaginous fruits; miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodder

Heading

Subheading

Description

Unit of

Quantity

Rate of Import Duty by % under

ACFTA 2025 and subsequent years

(1)

(2)

(3)

(4)

(5)

12.01

Soya beans, whether or not broken 1201.10.00 00

- Seed kg 0 1201.90.00 00

- Other kg 0

12.02

Ground-nuts, not roasted or otherwise cooked, whether or not shelled or broken 1202.30.00 00

- Seed kg 0

- Other :

1202.41.00 00

- - In shell kg 0 1202.42.00 00

- - Shelled, whether or not broken kg 0

12.03 1203.00.00 00

Copra kg 0

12.04 1204.00.00 00

Linseed, whether or not broken kg 0

12.05

Rape or colza seeds, whether or not broken 1205.10.00 00

- Low erucic acid rape or colza seeds kg 0 1205.90.00 00

- Other kg 0

12.06 1206.00.00 00

Sunflower seeds, whether or not broken kg 0

12.07

Other oil seeds and oleaginous fruits, whether or not broken 1207.10

- Palm nuts and kernels :

1207.10.10 00

- - Palm nuts suitable for sowing/planting tonne 0 1207.10.30 00

- - Kernels tonne 0 1207.10.90 00

- - Other tonne 0

- Cotton seeds :

1207.21.00 00

- - Seed kg 0 1207.29.00 00

- - Other kg 0 1207.30.00 00

- Castor oil seeds kg 0 1207.40

- Sesamum seeds :

1207.40.10 00

- - Edible kg 0 1207.40.90 00

- - Other kg 0

P.U. (A) 454 156

Heading

Subheading

Description

Unit of

Quantity

Rate of Import Duty by % under

ACFTA 2025 and subsequent years

(1)

(2)

(3)

(4)

(5)

1207.50.00 00

- Mustard seeds kg 0 1207.60.00 00

- Safflower (Carthamus tinctorius)

seeds kg 0 1207.70.00 00

- Melon seeds kg 0

- Other :

1207.91.00 00

- - Poppy seeds kg 0 1207.99

- - Other :

1207.99.40 00

- - - Illipe seeds (Illipe nuts)

kg 0 1207.99.50 00

- - - Fresh fruit bunch of oil palm kg 0 1207.99.90 00

- - - Other kg 0

12.08

Flours and meals of oil seeds or oleaginous fruits, other than those of mustard 1208.10.00 00

- Of soya beans kg 0 1208.90.00 00

- Other kg 0

12.09

Seeds, fruit and spores, of a kind used for sowing

1209.10.00 00

- Sugar beet seeds kg 0

- Seeds of forage plants :

1209.21.00 00

- - Lucerne (alfalfa) seeds kg 0 1209.22.00 00

- - Clover (Trifolium spp.) seeds kg 0 1209.23.00 00

- - Fescue seeds kg 0 1209.24.00 00

- - Kentucky blue grass

(Poa pratensis L.) seeds kg 0 1209.25.00 00

- - Rye grass (Lolium multiflorum

Lam., Lolium perenne L.) seeds kg 0 1209.29

- - Other :

1209.29.10 00

- - - Timothy grass (Phleum pratense) seeds kg 0 1209.29.90 00

- - - Other kg 0 1209.30.00 00

- Seeds of herbaceous plants cultivated principally for their flowers kg 0

- Other :

1209.91

- - Vegetable seeds :

1209.91.10 00

- - - Onion seeds kg 0 1209.91.90 00

- - - Other kg 0 1209.99

- - Other :

1209.99.20 00

- - - Rubber tree seeds kg 0 1209.99.30 00

- - - Kenaf seeds kg 0

P.U. (A) 454 157

Heading

Subheading

Description

Unit of

Quantity

Rate of Import Duty by % under

ACFTA 2025 and subsequent years

(1)

(2)

(3)

(4)

(5)

1209.99.90 00

- - - Other kg 0

12.10

Hop cones, fresh or dried, whether or not ground, powdered or in the form of pellets; lupulin 1210.10.00 00

- Hop cones, neither ground nor powdered nor in the form of pellets kg 0 1210.20.00 00

- Hop cones, ground, powdered or in the form of pellets; lupulin kg 0

12.11

Plants and parts of plants (including seeds and fruits), of a kind used primarily in perfumery, in pharmacy or for insecticidal, fungicidal or similar purposes, fresh, chilled, frozen or dried, whether or not cut, crushed or powdered 1211.20

- Ginseng roots :

1211.20.10 00

- - Fresh or dried kg 0 1211.20.90 00

- - Other kg 0 1211.30.00 00

- Coca leaf kg 0 1211.40.00 00

- Poppy straw kg 0 1211.50.00 00

- Ephedra kg 0 1211.60.00 00

- Bark of African cherry (Prunus africana)

kg 0 1211.90

- Other :

- - Of a kind used primarily in pharmacy :

1211.90.11 00

- - - Cannabis, in cut, crushed or powdered form kg 0 1211.90.12 00

- - - Cannabis, in other forms kg 0 1211.90.13 00

- - - Rauwolfia serpentina roots kg 0 1211.90.15 00

- - - Liquorice roots kg 0 1211.90.17 00

- - - Other, fresh or dried, in cut, crushed or powdered form kg 0 1211.90.18 00

- - - Other, in cut, crushed or powdered form kg 0 1211.90.19 00

- - - Other kg 0

- - Other :

1211.90.91 00

- - - Pyrethrum, in cut, crushed or powdered form kg 0 1211.90.92 00

- - - Pyrethrum, in other forms kg 0

1211.90.94 00

- - - Sandalwood chips kg 0 1211.90.95 00

- - - Agarwood (Gaharu) chips kg 0

P.U. (A) 454 158

Heading

Subheading

Description

Unit of

Quantity

Rate of Import Duty by % under

ACFTA 2025 and subsequent years

(1)

(2)

(3)

(4)

(5)

1211.90.97 00

- - - Bark of persea (Persea kurzii

Kosterm)

kg 0 1211.90.98 00

- - - Other, in cut, crushed or powdered form kg 0 1211.90.99 00

- - - Other kg 0

12.12

Locust beans, seaweeds and other algae, sugar beet and sugar cane, fresh, chilled, frozen or dried, whether or not ground; fruit stones and kernels and other vegetable products

(including unroasted chicory roots of the variety Cichorium intybus sativum) of a kind used primarily for human consumption, not elsewhere specified or included

- Seaweeds and other algae :

1212.21

- - Fit for human consumption :

- - - Dried but not ground :

1212.21.11 00

- - - - Eucheuma spinosum kg 0 1212.21.12 00

- - - - Eucheuma cottonii kg 0 1212.21.13 00

- - - - Gracilaria spp.

kg 0 1212.21.19 00

- - - - Other kg 0 1212.21.90 00

- - - Other kg 0 1212.29

- - Other :

- - - Fresh, chilled or dried, of a kind used in dyeing, tanning, perfumery, pharmacy or for insecticidal, fungicidal or similar purposes :

1212.29.11 00

- - - - Of a kind used in pharmacy kg 0 1212.29.19 00

- - - - Other kg 0 1212.29.20 00

- - - Other, fresh, chilled or dried kg 0 1212.29.30 00

- - - Other, frozen kg 0

- Other :

1212.91.00 00

- - Sugar beet kg 0 1212.92.00 00

- - Locust beans (carob)

kg 0 1212.93

- - Sugar cane :

1212.93.10 00

- - - Suitable for planting kg 0 1212.93.90 00

- - - Other kg 0 1212.94.00 00

- - Chicory roots kg 0

1212.99

- - Other :

P.U. (A) 454 159

Heading

Subheading

Description

Unit of

Quantity

Rate of Import Duty by % under

ACFTA 2025 and subsequent years

(1)

(2)

(3)

(4)

(5)

1212.99.10 00

- - - Stones and kernels of apricot, peach (including nectarine)

or plum kg 0 1212.99.90 00

- - - Other kg 0

12.13 1213.00.00 00

Cereal straw and husks, unprepared, whether or not chopped, ground, pressed or in the form of pellets kg 0

12.14

Swedes, mangolds, fodder roots, hay, lucerne (alfalfa), clover, sainfoin, forage kale, lupines, vetches and similar forage products, whether or not in the form of pellets 1214.10.00 00

- Lucerne (alfalfa) meal and pellets kg 0 1214.90.00 00

- Other kg 0

Chapter 13

Lac; gums, resins and other vegetable saps and extracts

Heading

Subheading

Description

Unit of

Quantity

Rate of Import Duty by % under

ACFTA 2025 and subsequent years

(1)

(2)

(3)

(4)

(5)

13.01

Lac;

natural gums, resins, gum-resins and oleoresins

(for example, balsams)

1301.20.00 00

- Gum Arabic kg 0 1301.90

- Other :

1301.90.30 00

- - Cannabis resins kg 0 1301.90.40 00

- - Lac kg 0 1301.90.90 00

- - Other kg 0

13.02

Vegetable saps and extracts; pectic substances, pectinates and pectates;

agar-agar and other mucilages and thickeners, whether or not modified, derived from vegetable products

- Vegetable saps and extracts :

P.U. (A) 454 160

Heading

Subheading

Description

Unit of

Quantity

Rate of Import Duty by % under

ACFTA 2025 and subsequent years

(1)

(2)

(3)

(4)

(5)

1302.11

- - Opium :

1302.11.10 00

- - - Pulvis opii kg 0 1302.11.90 00

- - - Other kg 0 1302.12.00 00

- - Of liquorice kg 0 1302.13.00 00

- - Of hops kg 0 1302.14.00 00

- - Of ephedra kg 0 1302.19

- - Other :

1302.19.20 00

- - - Extracts and tinctures of cannabis kg 0 1302.19.40 00

- - - Vegetable saps and extracts of pyrethrum or of the roots of plants containing rotenone kg 0 1302.19.50 00

- - - Japan (or Chinese) lacquer

(natural lacquer)

kg 0 1302.19.90 00

- - - Other kg 0 1302.20.00 00

- Pectic substances, pectinates and pectates kg 0

- Mucilages and thickeners, whether or not modified, derived from vegetable products :

1302.31.00 00

- - Agar-agar kg 0 1302.32.00 00

- - Mucilages and thickeners, whether or not modified, derived from locust beans, locust bean seeds or guar seeds kg 0 1302.39

- - Other :

- - - Carrageenan :

1302.39.11 00

- - - - Powder, semi-refined kg 0 1302.39.12 00

- - - - Powder, refined kg 0 1302.39.13 00

- - - - Alkali treated carrageenan chips (ATCC)

kg 0 1302.39.19 00

- - - - Other kg 0 1302.39.90 00

- - - Other kg 0

P.U. (A) 454 161

Chapter 14

Vegetable plaiting materials; vegetable products not elsewhere specified or included

Heading

Subheading

Description

Unit of

Quantity

Rate of Import Duty by % under

ACFTA 2025 and subsequent years

(1)

(2)

(3)

(4)

(5)

14.01

Vegetable materials of a kind used primarily for plaiting (for example, bamboos, rattans, reeds, rushes, osier, raffia, cleaned, bleached or dyed cereal straw, and lime bark)

1401.10.00 00

- Bamboos kg 0 1401.20

- Rattans :

1401.20.10 00

- - Whole kg 0

- - Split-core :

1401.20.21 00

- - - Not exceeding 12 mm in diameter kg 0 1401.20.29 00

- - - Other kg 0 1401.20.30 00

- - Split-skin kg 0 1401.20.90 00

- - Other kg 0

1401.90.00 00

- Other kg 0

14.04

Vegetable products not elsewhere specified or included 1404.20.00 00

- Cotton linters kg 0 1404.90

- Other :

1404.90.20 00

- - Of a kind used primarily in tanning or dyeing kg 0 1404.90.30 00

- - Kapok kg 0

- - Other :

1404.90.91 00

- - - Palm kernel shells kg 0 1404.90.92 00

- - - Empty fruit bunch of oil palm kg 0 1404.90.99 00

- - - Other kg 0

P.U. (A) 454 162

SECTION III

ANIMAL, VEGETABLE OR MICROBIAL FATS AND OILS

AND THEIR CLEAVAGE PRODUCTS;

PREPARED EDIBLE FATS;

ANIMAL OR VEGETABLE WAXES

Chapter 15

Animal, vegetable or microbial fats and oils and their cleavage products; prepared edible fats;

animal or vegetable waxes

Heading

Subheading

Description

Unit of

Quantity

Rate of Import Duty by % under

ACFTA 2025 and subsequent years

(1)

(2)

(3)

(4)

(5)

15.01

Pig fat

(including lard)

and poultry fat, other than that of heading 02.09 or 15.03 1501.10.00 00

- Lard kg 0 1501.20.00 00

- Other pig fat kg 0 1501.90.00 00

- Other kg 0

15.02

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

1502.10.00 00

- Tallow kg 0 1502.90

- Other :

1502.90.10 00

- - Edible kg 0 1502.90.90 00

- - Other kg 0

15.03 1503.00

Lard stearin, lard oil, oleostearin, oleo-oil and tallow oil, not emulsified or mixed or otherwise prepared 1503.00.10 00

- Lard stearin or oleostearin kg 0 1503.00.90 00

- Other kg 0

15.04

Fats and oils and their fractions, of fish or marine mammals, whether or not refined, but not chemically modified 1504.10

- Fish-liver oils and their fractions :

1504.10.20 00

- - Solid fractions kg 0 1504.10.90 00

- - Other kg 0 1504.20

- Fats and oils and their fractions, of fish, other than liver oils :

1504.20.10 00

- - Solid fractions kg 0 1504.20.90 00

- - Other kg 0

P.U. (A) 454 163

Heading

Subheading

Description

Unit of

Quantity

Rate of Import Duty by % under

ACFTA 2025 and subsequent years

(1)

(2)

(3)

(4)

(5)

1504.30.00 00

- Fats and oils and their fractions, of marine mammals kg 0

15.05 1505.00

Wool grease and fatty substances derived therefrom

(including lanolin)

1505.00.10 00

- Lanolin kg 0 1505.00.90 00

- Other kg 0

15.06 1506.00.00 00

Other animal fats and oils and their fractions, whether or not refined, but not chemically modified kg 0

15.07

Soya-bean oil and its fractions, whether or not refined, but not chemically modified 1507.10.00 00

- Crude oil, whether or not degummed kg 0 1507.90

- Other :

1507.90.10 00

- - Fractions of unrefined soya-bean oil kg 0 1507.90.20 00

- - Refined, bleached and deodorised

(RBD) soya-bean oil kg 0 1507.90.90 00

- - Other kg 0

15.08

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

1508.10.00 00

- Crude oil kg 0 1508.90.00 00

- Other kg 0

15.09

Olive oil and its fractions, whether or not refined, but not chemically modified 1509.20

- Extra virgin olive oil :

1509.20.10 00

- - In packings of net weight not exceeding 30 kg kg 0 1509.20.90 00

- - Other kg 0 1509.30.00 00

- Virgin olive oil kg 0 1509.40.00 00

- Other virgin olive oils kg 0 1509.90

- Other :

- - Fractions of unrefined oil :

1509.90.11 00

- - - In packings of a net weight not exceeding 30 kg kg 0 1509.90.19 00

- - - Other kg 0

P.U. (A) 454 164

Heading

Subheading

Description

Unit of

Quantity

Rate of Import Duty by % under

ACFTA 2025 and subsequent years

(1)

(2)

(3)

(4)

(5)

- - Other :

1509.90.91 00

- - - In packings of a net weight not exceeding 30 kg kg 0 1509.90.99 00

- - - Other kg 0

15.10

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 1510.10.00 00

- Crude olive pomace oil kg 0

1510.90

- Other :

1510.90.10 00

- - Crude oil kg 0 1510.90.20 00

- - Fractions of unrefined oil kg 0 1510.90.90 00

- Other kg 0

15.11

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

1511.10.00 00

- Crude oil tonne 0 1511.90

- Other :

1511.90.20 00

- - Refined oil tonne 0

- - Fractions of refined oil :

- - - Solid fractions :

1511.90.31 00

- - - - With iodine value 30 or more, but less than 40

tonne 0 1511.90.32 00

- - - - Other tonne 0

- - - Liquid fractions :

1511.90.36 00

- - - - In packing of a net weight not exceeding 25 kg tonne 0 1511.90.37 00

- - - - Other, with iodine value 55 or more, but less than 60

tonne 0 1511.90.39 00

- - - - Other tonne 0

- - Fractions of unrefined oil :

1511.90.41 00

- - - Solid fractions tonne 0 1511.90.42 00

- - - Other, with packing of a net weight not exceeding 25 kg tonne 0 1511.90.49 00

- - - Other tonne 0

P.U. (A) 454 165

Heading

Subheading

Description

Unit of

Quantity

Rate of Import Duty by % under

ACFTA 2025 and subsequent years

(1)

(2)

(3)

(4)

(5)

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 :

1512.11.00 00

- - Crude oil kg 0 1512.19

- - Other :

1512.19.10 00

- - - Fractions of unrefined sunflower-seed oil or safflower oil kg 0 1512.19.20 00

- - - Refined kg 0 1512.19.90 00

- - - Other kg 0

- Cotton-seed oil and its fractions :

1512.21.00 00

- - Crude oil, whether or not gossypol has been removed kg 0 1512.29

- - Other :

1512.29.10 00

- - - Fractions of unrefined cotton-seed oil kg 0 1512.29.90 00

- - - Other kg 0

15.13

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

- Coconut (copra) oil and its fractions :

1513.11

- - Crude oil :

1513.11.10 00

- - - Virgin coconut oil kg 0 1513.11.90 00

- - - Other kg 0 1513.19

- - Other :

1513.19.10 00

- - - Fractions of unrefined coconut oil kg 0 1513.19.90 00

- - - Other kg 0

- Palm kernel or babassu oil and fractions thereof :

1513.21

- - Crude oil :

1513.21.10 00

- - - Palm kernel oil tonne 0 1513.21.90 00

- - - Other kg 0 1513.29

- - Other :

- - - Fractions of unrefined palm kernel oil or unrefined babassu oil :

1513.29.11 00

- - - - Solid fractions of unrefined palm kernel oil tonne 0

P.U. (A) 454 166

Heading

Subheading

Description

Unit of

Quantity

Rate of Import Duty by % under

ACFTA 2025 and subsequent years

(1)

(2)

(3)

(4)

(5)

1513.29.12 00

- - - - Solid fractions of unrefined babassu oil kg 0 1513.29.13 00

- - - - Other, of unrefined palm kernel oil (palm kernel olein)

tonne 0 1513.29.14 00

- - - - Other, of unrefined babassu oil kg 0

- - - Other :

1513.29.91 00

- - - - Solid fractions of palm kernel oil tonne 0 1513.29.92 00

- - - - Solid fractions of babassu oil kg 0 1513.29.94 00

- - - - Palm kernel olein, refined, bleached and deodorised tonne 0 1513.29.95 00

- - - - Palm kernel oil, refined, bleached and deodorised tonne 0 1513.29.96 00

- - - - Other, palm kernel oil tonne 0

1513.29.97 00

- - - - Other, of babassu oil kg 0

15.14

Rape, colza or mustard oil and fractions thereof, whether or not refined, but not chemically modified

- Low erucic acid rape or colza oil and its fractions :

1514.11.00 00

- - Crude oil kg 0 1514.19

- - Other :

1514.19.10 00

- - - Fractions of unrefined oil kg 0 1514.19.20 00

- - - Refined kg 0 1514.19.90 00

- - - Other kg 0

- Other :

1514.91.00 00

- - Crude oil kg 0 1514.99

- - Other :

1514.99.10 00

- - - Fractions of unrefined oil kg 0 1514.99.90 00

- - - Other kg 0

15.15

Other fixed vegetable or microbial fats and oils (including jojoba oil) and their fractions, whether or not refined, but not chemically modified

- Linseed oil and its fractions :

1515.11.00 00

- - Crude oil kg 0 1515.19.00 00

- - Other kg 0

P.U. (A) 454 167

Heading

Subheading

Description

Unit of

Quantity

Rate of Import Duty by % under

ACFTA 2025 and subsequent years

(1)

(2)

(3)

(4)

(5)

- Maize (corn) oil and its fractions :

1515.21.00 00

- - Crude oil kg 0 1515.29

- - Other :

- - - Fractions of unrefined oil :

1515.29.11 00

- - - - Solid fractions kg 0 1515.29.19 00

- - - - Other kg 0

- - - Other :

1515.29.91 00

- - - - Solid fractions kg 0 1515.29.99 00

- - - - Other kg 0 1515.30

- Castor oil and its fractions :

1515.30.10 00

- - Crude oil kg 0 1515.30.90 00

- - Other kg 0 1515.50

- Sesame oil and its fractions :

1515.50.10 00

- - Crude oil kg 0 1515.50.20 00

- - Fractions of unrefined oil kg 0 1515.50.90 00

- - Other kg 0

1515.60.00 00

- - Microbial fats and oils and their fractions kg 0 1515.90

- Other :

- - Illipe nut oil :

1515.90.11 00

- - - Crude oil kg 0 1515.90.12 00

- - - Fractions of unrefined oil kg 0 1515.90.19 00

- - - Other kg 0

- - Tung oil :

1515.90.21 00

- - - Crude oil kg 0 1515.90.22 00

- - - Fractions of unrefined oil kg 0 1515.90.29 00

- - - Other kg 0

- - Jojoba oil :

1515.90.31 00

- - - Crude oil kg 0 1515.90.32 00

- - - Fractions of unrefined oil kg 0 1515.90.39 00

- - - Other kg 0

- - Other :

1515.90.91 00

- - - Crude oil kg 0 1515.90.92 00

- - - Fractions of unrefined oil kg 0 1515.90.99 00

- - - Other kg 0

15.16

Animal, vegetable or microbial fats and oils and their fractions, partly or wholly hydrogenated, inter-esterified, re-esterified or

P.U. (A) 454 168

Heading

Subheading

Description

Unit of

Quantity

Rate of Import Duty by % under

ACFTA 2025 and subsequent years

(1)

(2)

(3)

(4)

(5)

elaidinised, whether or not refined, but not further prepared 1516.10

- Animal fats and oils and their fractions :

1516.10.20 00

- - Re-esterified kg 0 1516.10.90 00

- - Other kg 0 1516.20

- Vegetable fats and oils and their fractions :

- - Re-esterified, other than of oil palm :

1516.20.11 00

- - - Of soya beans kg 0 1516.20.12 00

- - - Of maize kg 0 1516.20.14 00

- - - Of coconuts kg 0 1516.20.17 00

- - - Of ground-nuts kg 0 1516.20.18 00

- - - Of linseed kg 0 1516.20.19 00

- - - Other kg 0

- - Re-esterified, of oil palm :

1516.20.21 00

- - - Of the fruit of the oil palm, crude tonne 0 1516.20.22 00

- - - Of the fruit of the oil palm, other than crude tonne 0 1516.20.23 00

- - - Of palm kernels, crude tonne 0

1516.20.24 00

- - - Of palm kernels, refined, bleached and deodorised tonne 0 1516.20.25 00

- - - Of palm kernel olein, crude tonne 0 1516.20.26 00

- - - Of palm kernel olein, refined, bleached and deodorised tonne 0 1516.20.29 00

- - - Other kg 0

- - Hydrogenated, in flakes :

1516.20.31 00

- - - Of ground-nuts; of coconut; of soya beans kg 0 1516.20.32 00

- - - Of linseed kg 0 1516.20.33 00

- - - Of olives kg 0 1516.20.34 00

- - - Of fruit of the oil palm kg 0 1516.20.35 00

- - - Of palm kernels kg 0 1516.20.39 00

- - - Other kg 0

- - Hydrogenated, in other forms :

1516.20.41 00

- - - Of castor seeds (Opal wax)

kg 0 1516.20.42 00

- - - Of coconuts kg 0

1516.20.43 00

- - - Of ground-nuts kg 0 1516.20.44 00

- - - Of linseed kg 0

P.U. (A) 454 169

Heading

Subheading

Description

Unit of

Quantity

Rate of Import Duty by % under

ACFTA 2025 and subsequent years

(1)

(2)

(3)

(4)

(5)

1516.20.45 00

- - - Of olives kg 0 1516.20.46 00

- - - Of fruit of the oil palm kg 0 1516.20.47 00

- - - Of palm kernels tonne 0 1516.20.48 00

- - - Of soya beans kg 0 1516.20.49 00

- - - Other kg 0

- - Inter-esterified :

1516.20.51 00

- - - Of linseed kg 0 1516.20.52 00

- - - Of olives kg 0 1516.20.53 00

- - - Of soya beans kg 0 1516.20.54 00

- - - Of ground-nuts, of oil palm or coconuts kg 0 1516.20.59 00

- - - Other kg 0

- - Elaidinised, palm stearin with an iodine value not exceeding 48 :

1516.20.61 00

- - - Crude tonne 0 1516.20.62 00

- - - Refined, bleached and deodorised (RBD)

tonne 0

1516.20.69 00

- - - Other tonne 0

- - Elaidinised, other :

1516.20.91 00

- - - Palm stearin, with an iodine value exceeding 48

tonne 0 1516.20.92 00

- - - Of linseed kg 0 1516.20.93 00

- - - Of olives kg 0 1516.20.94 00

- - - Of soya beans kg 0 1516.20.96 00

- - - Refined, bleached and deodorised (RBD) palm kernel stearin tonne 0 1516.20.98 00

- - - Of ground-nuts, of oil palm or of coconuts kg 0 1516.20.99 00

- - - Other kg 0 1516.30.00 00

- Microbial fats and oils and their fractions kg 0

15.17

Margarine;

edible mixtures or preparations of animal, vegetable or microbial fats or oils or of fractions of different fats or oils of this Chapter, other than edible fats and oils or their fractions of heading 15.16 1517.10

- Margarine, excluding liquid margarine :

1517.10.10 00

- - In airtight containers for retail sale kg 0 1517.10.90 00

- - Other kg 0

P.U. (A) 454 170

Heading

Subheading

Description

Unit of

Quantity

Rate of Import Duty by % under

ACFTA 2025 and subsequent years

(1)

(2)

(3)

(4)

(5)

1517.90

- Other :

1517.90.10 00

- - Imitation ghee kg 0 1517.90.20 00

- - Liquid margarine kg 0 1517.90.30 00

- - Of a kind used as mould release preparations kg 0

- - Imitation lard; shortening :

1517.90.43 00

- - - Shortening kg 0 1517.90.44 00

- - - Imitation lard kg 0 1517.90.50 00

- - Other solid mixtures or preparations of vegetable fats or oils or of their fractions kg 0

- - Other liquid mixtures or preparations of vegetable fats or oils or of their fractions :

1517.90.61 00

- - - In which ground-nut oil predominates kg 0 1517.90.62 00

- - - In which crude palm oil predominates tonne 0

1517.90.63 00

- - - In which other palm oil predominates, in packings of a net weight not exceeding 25 kg tonne 0 1517.90.64 00

- - - In which other palm oil predominates, in packings of a net weight exceeding 25 kg tonne 0 1517.90.65 00

- - - In which palm kernel oil predominates tonne 0 1517.90.66 00

- - - In which palm kernel olein predominates tonne 0 1517.90.67 00

- - - In which either soya-bean oil or coconut oil predominates kg 0 1517.90.68 00

- - - In which illipe nut oil predominates kg 0

1517.90.69 00

- - - Other kg 0 1517.90.80 00

- - Of mixtures or preparations of animal fats or oils or of their fractions kg 0 1517.90.90 00

- - Other kg 0

15.18 1518.00

Animal, vegetable or microbial 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

P.U. (A) 454 171

Heading

Subheading

Description

Unit of

Quantity

Rate of Import Duty by % under

ACFTA 2025 and subsequent years

(1)

(2)

(3)

(4)

(5)

or preparations of animal, vegetable or microbial fats or oils or of fractions of different fats or oils of this Chapter, not elsewhere specified or included

- Animal, vegetable or microbial 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 :

1518.00.12 00

- - Animal fats and oils kg 0 1518.00.14 00

- - Ground-nut, soya-bean, palm or coconut oil kg 0 1518.00.15 00

- - Linseed oil and its fractions kg 0 1518.00.16 00

- - Olive oil and its fractions kg 0 1518.00.19 00

- - Other kg 0

1518.00.20 00

- Inedible mixtures or preparations of animal fats or oils or of fractions of different animals fats or oils kg 0

- Inedible mixtures or preparations of vegetable fats or oils or of fractions of different vegetables fats or oils :

1518.00.32 00

- - Of palm oil or palm kernel olein, neutralised, bleached and deodorised (NBD) or refined, bleached and deodorised (RBD)

tonne 0 1518.00.33 00

- - Of linseed kg 0 1518.00.34 00

- - Of olives kg 0 1518.00.35 00

- - Of ground-nuts kg 0 1518.00.36 00

- - Of soya beans or coconuts kg 0 1518.00.37 00

- - Of cotton seeds kg 0 1518.00.38 00

- - Of the fruit of the oil palm or of palm kernels, other tonne 0 1518.00.39 00

- - Other kg 0

1518.00.60 00

- Inedible mixtures or preparations of animal fats or oils or of fractions thereof and vegetable fats or oils or fractions thereof kg 0 1518.00.90 00

- Other kg 0

15.20 1520.00

Glycerol, crude; glycerol waters and glycerol lyes

1520.00.10 00

- Crude glycerol kg 0 1520.00.90 00

- Other kg 0

P.U. (A) 454 172

Heading

Subheading

Description

Unit of

Quantity

Rate of Import Duty by % under

ACFTA 2025 and subsequent years

(1)

(2)

(3)

(4)

(5)

15.21

Vegetable waxes

(other than triglycerides), beeswax, other insect waxes and spermaceti, whether or not refined or coloured 1521.10.00 00

- Vegetable waxes kg 0 1521.90

- Other :

1521.90.10 00

- - Beeswax and other insect waxes kg 0 1521.90.20 00

- - Spermaceti kg 0

15.22 1522.00

Degras; residues resulting from the treatment of fatty substances or animal or vegetable waxes 1522.00.10 00

- Degras kg 0 1522.00.90 00

- Other kg 0

SECTION IV

PREPARED FOODSTUFFS; BEVERAGES, SPIRITS AND VINEGAR; TOBACCO AND MANUFACTURED

TOBACCO SUBSTITUTES; PRODUCTS, WHETHER OR NOT CONTAINING NICOTINE, INTENDED FOR

INHALATION WITHOUT COMBUSTION; OTHER NICOTINE CONTAINING PRODUCTS INTENDED FOR

THE INTAKE OF NICOTINE INTO THE HUMAN BODY

Chapter 16

Preparations of meat, of fish, of crustaceans, molluscs or other aquatic invertebrates, or of insects

Heading

Subheading

Description

Unit of

Quantity

Rate of Import Duty by % under

ACFTA 2025 and subsequent years

(1)

(2)

(3)

(4)

(5)

16.01 1601.00

Sausages and similar products, of meat, meat offal, blood or insects;

food preparations based on these products 1601.00.10 00

- In airtight containers for retail sale kg 0 1601.00.90 00

- Other kg 0

16.02

Other prepared or preserved meat, meat offal, blood or insects

1602.10

- Homogenised preparations :

P.U. (A) 454 173

Heading

Subheading

Description

Unit of

Quantity

Rate of Import Duty by % under

ACFTA 2025 and subsequent years

(1)

(2)

(3)

(4)

(5)

1602.10.10 00

- - Containing pork, in airtight containers for retail sale kg 0 1602.10.90 00

- - Other kg 0 1602.20.00 00

- Of liver of any animal kg 0

- Of poultry of heading 01.05 :

1602.31

- - Of turkeys :

1602.31.10 00

- - - In airtight containers for retail sale kg 0

- - - Other :

1602.31.91 00

- - - - Of mechanically deboned or separated meat kg 0 1602.31.99 00

- - - - Other kg 0 1602.32

- - Of fowls of the species Gallus domesticus :

1602.32.10 00

- - - Chicken curry, in airtight containers for retail sale kg 0 1602.32.90 00

- - - Other kg 0 1602.39.00 00

- - Other kg 0

- Of swine :

1602.41

- - Hams and cuts thereof :

1602.41.10 00

- - - In airtight containers for retail sale kg 0 1602.41.90 00

- - - Other kg 0 1602.42

- - Shoulders and cuts thereof :

1602.42.10 00

- - - In airtight containers for retail sale kg 0 1602.42.90 00

- - - Other kg 0 1602.49

- - Other, including mixtures :

- - - Luncheon meat :

1602.49.11 00

- - - - In airtight containers for retail sale kg 0

1602.49.19 00

- - - - Other kg 0

- - - Other :

1602.49.91 00

- - - - In airtight containers for retail sale kg 0 1602.49.99 00

- - - - Other kg 0 1602.50

- Of bovine animals :

1602.50.10 00

- - In airtight containers for retail sale kg 0 1602.50.90 00

- - Other kg 0

1602.90

- Other, including preparations of blood of any animal :

1602.90.10 00

- - Mutton curry, in airtight containers for retail sale kg 0

P.U. (A) 454 174

Heading

Subheading

Description

Unit of

Quantity

Rate of Import Duty by % under

ACFTA 2025 and subsequent years

(1)

(2)

(3)

(4)

(5)

1602.90.20 00