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Commission regulation (EC) No 1719/2005 of 27 October 2005 amending Annex I to Council Regulation (EEC) No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff

Commission regulation (EC) No 1719/2005 of 27 October 2005 amending Annex I to Council Regulation (EEC) No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff

THE COMMISSION OF THE EUROPEAN COMMUNITIES,

Having regard to the Treaty establishing the European Community,

Having regard to Council Regulation (EEC) No 2658/87 of 23 July 1987 on the tariff and statistical nomenclature and on the Common Customs Tariff(1), and in particular Articles 9 and 12 thereof,

Whereas:

  1. Regulation (EEC) No 2658/87 established a goods nomenclature, hereinafter referred to as the ‘Combined Nomenclature’, to meet, at one and the same time, the requirements of the Common Customs Tariff, the external trade statistics of the Community and other Community policies concerning the importation or exportation of goods.

  2. In the interests of legislative simplification, it is appropriate to modernise the Combined Nomenclature and to adapt its structure.

  3. It is necessary to amend the Combined Nomenclature in order to take account of the following: changes in requirements relating to statistics and to commercial policy, changes made in order to fulfil international commitments, technological and commercial developments, the need to align or clarify texts, and the need for terminological adjustments for the sake of consistency in the languages of certain Member States which acceded in 2004.

  4. In accordance with Article 12 of Regulation (EEC) No 2658/87, Annex I to that Regulation should be replaced, with effect from 1 January 2006, by the complete version of the Combined Nomenclature, together with the autonomous and conventional rates of duty resulting from measures adopted by the Council or by the Commission.

  5. The measures provided for in this Regulation are in accordance with the opinion of the Customs Code Committee,

HAS ADOPTED THIS REGULATION:

Article 1

Annex I to Regulation (EEC) No 2658/87 is replaced by the text set out in the Annex to this Regulation.

Article 2

This Regulation shall enter into force on 1 January 2006.

This Regulation shall be binding in its entirety and directly applicable in all Member States.

Done at Brussels, 27 October 2005.

For the Commission

László Kovács

Member of the Commission

ANNEX ICOMBINED NOMENCLATURE

SUMMARY

PART ONE — PRELIMINARY PROVISIONS

Page

Section I — General rules

A.General rules for the interpretation of the Combined Nomenclature11B.General rules concerning duties12C.General rules applicable both to nomenclature and to duties13

Section II — Special provisions

A.Goods for certain categories of ships, boats and other vessels and for drilling or production platforms13B.Civil aircraft and goods for use in civil aircraft15C.Pharmaceutical products17D.Standard rate of duty17E.Containers and packing materials18F.Favourable tariff treatment by reason of the nature of the goods19Signs, abbreviations and symbols21Supplementary units22

PART TWO — SCHEDULE OF CUSTOMS DUTIES

ChapterPage

Section I

Live animals; animal products

1Live animals252Meat and edible meat offal293Fish and crustaceans, molluscs and other aquatic invertebrates464Dairy produce; birds' eggs; natural honey; edible products of animal origin, not elsewhere specified or included615Products of animal origin, not elsewhere specified or included74

Section II

Vegetable products

6Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage767Edible vegetables and certain roots and tubers798Edible fruit and nuts; peel of citrus fruit or melons859Coffee, tea, maté and spices9210Cereals9511Products of the milling industry; malt; starches; inulin; wheat gluten10012Oil seeds and oleaginous fruits; miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodder10513Lac; gums, resins and other vegetable saps and extracts11014Vegetable plaiting materials; vegetable products not elsewhere specified or included112

Section III

Animal or vegetable fats and oils and their cleavage products; prepared edible fats; animal or vegetable waxes

15Animal or vegetable fats and oils and their cleavage products; prepared edible fats; animal or vegetable waxes113

Section IV

Prepared foodstuffs; beverages, spirits and vinegar; tobacco and manufactured tobacco substitutes

16Preparations of meat, of fish or of crustaceans, molluscs or other aquatic invertebrates12517Sugars and sugar confectionery13118Cocoa and cocoa preparations13619Preparations of cereals, flour, starch or milk; pastrycooks' products13820Preparations of vegetables, fruit, nuts or other parts of plants14321Miscellaneous edible preparations16122Beverages, spirits and vinegar16523Residues and waste from the food industries; prepared animal fodder17524Tobacco and manufactured tobacco substitutes180

Section V

Mineral products

25Salt; sulphur; earths and stone; plastering materials, lime and cement18326Ores, slag and ash18927Mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes192

Section VI

Products of the chemical or allied industries

28Inorganic chemicals; organic or inorganic compounds of precious metals, of rare-earth metals, of radioactive elements or of isotopes20129Organic chemicals21530Pharmaceutical products23931Fertilisers24432Tanning or dyeing extracts; tannins and their derivatives; dyes, pigments and other colouring matter; paints and varnishes; putty and other mastics; inks24733Essential oils and resinoids; perfumery, cosmetic or toilet preparations25134Soap, 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 plaster25535Albuminoidal substances; modified starches; glues; enzymes25836Explosives; pyrotechnic products; matches; pyrophoric alloys; certain combustible preparations26137Photographic or cinematographic goods26238Miscellaneous chemical products266

Section VII

Plastics and articles thereof; rubber and articles thereof

39Plastics and articles thereof27440Rubber and articles thereof289

Section VIII

Raw hides and skins, leather, furskins and articles thereof; saddlery and harness; travel goods, handbags and similar containers; articles of animal gut (other than silkworm gut)

41Raw hides and skins (other than furskins) and leather29642Articles of leather; saddlery and harness; travel goods, handbags and similar containers; articles of animal gut (other than silkworm gut)30143Furskins and artificial fur; manufactures thereof304

Section IX

Wood and articles of wood; wood charcoal; cork and articles of cork; manufactures of straw, of esparto or of other plaiting materials; basketware and wickerwork

44Wood and articles of wood; wood charcoal30745Cork and articles of cork31746Manufactures of straw, of esparto or of other plaiting materials; basketware and wickerwork318

Section X

Pulp of wood or of other fibrous cellulosic material; recovered (waste and scrap) paper or paperboard; paper and paperboard and articles thereof

47Pulp of wood or of other fibrous cellulosic material; recovered (waste and scrap) paper or paperboard32048Paper and paperboard; articles of paper pulp, of paper or of paperboard32249Printed books, newspapers, pictures and other products of the printing industry; manuscripts, typescripts and plans334

Section XI

Textiles and textile articles

50Silk34151Wool, fine or coarse animal hair; horsehair yarn and woven fabric34352Cotton34753Other vegetable textile fibres; paper yarn and woven fabrics of paper yarn35454Man-made filaments35755Man-made staple fibres36256Wadding, felt and nonwovens; special yarns; twine, cordage, ropes and cables and articles thereof36957Carpets and other textile floor coverings37358Special woven fabrics; tufted textile fabrics; lace; tapestries; trimmings; embroidery37559Impregnated, coated, covered or laminated textile fabrics; textile articles of a kind suitable for industrial use37860Knitted or crocheted fabrics38261Articles of apparel and clothing accessories, knitted or crocheted38562Articles of apparel and clothing accessories, not knitted or crocheted39463Other made-up textile articles; sets; worn clothing and worn textile articles; rags404

Section XII

Footwear, headgear, umbrellas, sun umbrellas, walking sticks, seat-sticks, whips, riding-crops and parts thereof; prepared feathers and articles made therewith; artificial flowers; articles of human hair

64Footwear, gaiters and the like; parts of such articles40965Headgear and parts thereof41566Umbrellas, sun umbrellas, walking sticks, seat-sticks, whips, riding crops and parts thereof41667Prepared feathers and down and articles made of feathers or of down; artificial flowers; articles of human hair417

Section XIII

Articles of stone, plaster, cement, asbestos, mica or similar materials; ceramic products; glass and glassware

68Articles of stone, plaster, cement, asbestos, mica or similar materials41869Ceramic products42370Glass and glassware427

Section XIV

Natural or cultured pearls, precious or semi-precious stones, precious metals, metals clad with precious metal, and articles thereof; imitation jewellery; coin

71Natural or cultured pearls, precious or semi-precious stones, precious metals, metals clad with precious metal, and articles thereof; imitation jewellery; coin435

Section XV

Base metals and articles of base metal

72Iron and steel44273Articles of iron or steel46274Copper and articles thereof47575Nickel and articles thereof48176Aluminium and articles thereof48477(Reserved for possible future use in the harmonised system)78Lead and articles thereof48979Zinc and articles thereof49280Tin and articles thereof49481Other base metals; cermets; articles thereof49682Tools, implements, cutlery, spoons and forks, of base metal; parts thereof of base metal50083Miscellaneous articles of base metal505

Section XVI

Machinery and mechanical appliances; electrical equipment; parts thereof; sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articles

84Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof50985Electrical machinery and equipment and parts thereof; sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articles556

Section XVII

Vehicles, aircraft, vessels and associated transport equipment

86Railway or tramway locomotives, rolling stock and parts thereof; railway or tramway track fixtures and fittings and parts thereof; mechanical (including electromechanical) traffic signalling equipment of all kinds58687Vehicles other than railway or tramway rolling stock, and parts and accessories thereof58988Aircraft, spacecraft, and parts thereof60089Ships, boats and floating structures602

Section XVIII

Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; clocks and watches; musical instruments; parts and accessories thereof

90Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; parts and accessories thereof60591Clocks and watches and parts thereof62092Musical instruments; parts and accessories of such articles624

Section XIX

Arms and ammunition; parts and accessories thereof

93Arms and ammunition; parts and accessories thereof626

Section XX

Miscellaneous manufactured articles

94Furniture; bedding, mattresses, mattress supports, cushions and similar stuffed furnishings; lamps and lighting fittings, not elsewhere specified or included; illuminated signs, illuminated nameplates and the like; prefabricated buildings62895Toys, games and sports requisites; parts and accessories thereof63396Miscellaneous manufactured articles638

Section XXI

Works of art, collectors' pieces and antiques

97Works of art, collectors' pieces and antiques64398Complete industrial plant64499(Reserved for special uses determined by the competent Community authorities)

PART THREE — TARIFF ANNEXES

Page

Section I — Agricultural annexes

Annex 1Agricultural components (EA), additional duties for sugar (AD S/Z) and additional duties for flour (AD F/M)653Annex 2Products to which an entry price applies671

Section II — Lists of pharmaceutical substances which qualify for duty-free treatment

Annex 3List of International Non-proprietary Names (INNS), provided for pharmaceutical substances by the World Health Organisation, which are free of duty707Annex 4List of prefixes and suffixes which, in combination with the INNS of Annex 3, describe the salts, esters or hydrates of INNS; these salts, esters and hydrates are free of duty, on condition that they are classifiable in the same 6-digit HS-subheading as the corresponding INNS817Annex 5Salts, esters and hydrates of INNS, which are not classified in the same HS-heading as the corresponding INNS and which are free of duty823Annex 6List of pharmaceutical intermediates, i.e. compounds used for the manufacture of finished pharmaceutical products, which are free of duty825

Section III — Quotas

Annex 7WTO tariff quotas to be opened by the competent Community authorities847

Section IV — Favourable tariff treatment by reason of the nature of the goods

Annex 8Goods unfit for consumption (list of denaturants)869Annex 9Certificates875

PART ONE

PRELIMINARY PROVISIONS

SECTION I

GENERAL RULES

General rules for the interpretation of the Combined Nomenclature

Classification of goods in the Combined Nomenclature shall be governed by the following principles:

  1. The titles of sections, chapters and sub-chapters are provided for ease of reference only; for legal purposes, classification shall be determined according to the terms of the headings and any relative section or chapter notes and, provided such headings or notes do not otherwise require, according to the following provisions.

    1. Any reference in a heading to an article shall be taken to include a reference to that article incomplete or unfinished, provided that, as presented, the incomplete or unfinished article has the essential character of the complete or finished article. It shall also be taken to include a reference to that article complete or finished (or falling to be classified as complete or finished by virtue of this rule), presented unassembled or disassembled.

    2. Any reference in a heading to a material or substance shall be taken to include a reference to mixtures or combinations of that material or substance with other materials or substances. Any reference to goods of a given material or substance shall be taken to include a reference to goods consisting wholly or partly of such material or substance. The classification of goods consisting of more than one material or substance shall be according to the principles of rule 3.

  2. When, by application of rule 2(b) or for any other reason, goods are prima facie classifiable under two or more headings, classification shall be effected as follows:

    1. the heading which provides the most specific description shall be preferred to headings providing a more general description. However, when two or more headings each refer to part only of the materials or substances contained in mixed or composite goods or to part only of the items in a set put up for retail sale, those headings are to be regarded as equally specific in relation to those goods, even if one of them gives a more complete or precise description of the goods;

    2. mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale, which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character, in so far as this criterion is applicable;

    3. when goods cannot be classified by reference to 3(a) or (b), they shall be classified under the heading which occurs last in numerical order among those which equally merit consideration.

  3. Goods which cannot be classified in accordance with the above rules shall be classified under the heading appropriate to the goods to which they are most akin.

  4. In addition to the foregoing provisions, the following rules shall apply in respect of the goods referred to therein:

    1. camera cases, musical instrument cases, gun cases, drawing-instrument cases, necklace cases and similar containers, specially shaped or fitted to contain a specific article or set of articles, suitable for long-term use and presented with the articles for which they are intended, shall be classified with such articles when of a kind normally sold therewith. This rule does not, however, apply to containers which give the whole its essential character;

    2. subject to the provisions of rule 5(a), packing materials and packing containers(1) presented with the goods therein shall be classified with the goods if they are of a kind normally used for packing such goods. However, this provision is not binding when such packing materials or packing containers are clearly suitable for repetitive use.

  5. For legal purposes, the classification of goods in the subheadings of a heading shall be determined according to the terms of those subheadings and any related subheading notes and, mutatis mutandis, to the above rules, on the understanding that only subheadings at the same level are comparable. For the purposes of this rule, the relative section and chapter notes also apply, unless the context requires otherwise.

General rules concerning duties

  1. The customs duties applicable to imported goods originating in countries which are Contracting Parties to the General Agreement on Tariffs and Trade or with which the European Community has concluded agreements containing the most-favoured-nation tariff clause shall be the conventional duties shown in column 3 of the schedule of duties. Unless the context requires otherwise, these conventional duties are applicable to goods, other than those referred to above, imported from any third country.

    The conventional rates of duty reproduced in column 3 are applicable from 1 January 2006.

    When autonomous rates of duty are lower than the conventional rates of duty, the autonomous duties, shown by means of a footnote, are applicable.

  2. Paragraph 1 shall not apply where special autonomous customs duties are provided for in respect of goods originating in certain countries or where preferential customs duties are applicable in pursuance of agreements.

  3. Paragraphs 1 and 2 shall not preclude the Member States from applying customs duties other than those of the Common Customs Tariff where the application of such other duties is justified by Community law.

  4. The duties expressed as percentage rates are ad valorem duties.

  5. The symbol ‘EA’ indicates that the goods concerned are chargeable with an ‘agricultural component’ fixed in accordance with Annex 1.

  6. The symbol ‘AD S/Z’ or ‘AD F/M’ in Chapters 17 to 19 indicates that the maximum rate of duty consists of an ad valorem duty plus an additional duty for certain forms of sugar or for flour. This additional duty is fixed in accordance with the provisions of Annex 1.

  7. In Chapter 22, the symbol ‘€ /% vol/hl’ means that a specific duty, expressed in euro, is to be calculated for each percentage volume of alcohol per hectolitre. Thus, a beverage having an alcohol content by volume of 40 % is to be charged as follows:

    • ‘€ 1/% vol/hl’ = € 1 × 40, giving a duty of € 40 per hectolitre, or

    • ‘€ 1/% vol/hl + € 5/hl’ = € 1 × 40 plus € 5, giving a duty of € 45 per hectolitre.

    Where, in addition, a minimum (MIN) value is shown, for example ‘€ 1,6/% vol/hl MIN € 9/hl’, it means that the duty, calculated on the basis of the abovementioned rule, is to be compared with the minimum duty, for example ‘€ 9/hl’, and the higher of the two is to be applied.

General rules applicable both to nomenclature and to duties

  1. Unless provided otherwise, the provisions relating to customs value shall be applied to determine, in addition to the value for the assessment of ad valorem customs duties, the values by reference to which the scope of certain headings or subheadings is defined.

  2. The dutiable weight, in the case of goods chargeable by weight, and the weights by reference to which the scope of certain headings or subheadings is defined, shall be taken to be:

    1. in the case of a reference to ‘gross weight’, the aggregate weight of the goods and of all the packing materials and packing containers;

    2. in the case of a reference to ‘net weight’ or simply to ‘weight’ without qualification, the weight of the goods themselves without packing materials and packing containers of any kind.

  3. The equivalent in national currencies of the euro, for Member States other than participating Member States as defined in Council Regulation (EC) No 974/98(2) (hereafter called ‘non-participating Member States’), shall be fixed in accordance with Article 18 of Council Regulation (EEC) No 2913/92(3).

  4. Goods eligible for favourable tariff treatment by reason of their end-use:

    Where the import duty applicable under the end-use arrangements to goods for a specific end-use is not lower than that which would otherwise be applicable to the goods, the said goods shall be classified in the code referring to the end-use and Articles 291 to 300 of Regulation (EEC) No 2454/93 (OJ L 253, 11.10.1993) shall not apply.

SECTION II

SPECIAL PROVISIONS

Goods for certain categories of ships, boats and other vessels and for drilling or production platforms

  1. Customs duties shall be suspended in respect of goods intended for incorporation in the ships, boats or other vessels listed in the following schedule, for the purposes of their construction, repair, maintenance or conversion, and in respect of goods intended for fitting to or equipping such ships, boats or other vessels.

  2. Customs duties shall be suspended in respect of:

    1. goods intended for incorporation in drilling or production platforms:

      1. fixed, of subheading ex84 30 49, operating in or outside the territorial sea of Member States, or

      2. floating or submersible, of subheading 8905 20,

      for the purposes of their construction, repair, maintenance or conversion, and in respect of goods intended for equipping the said platforms.

      Those goods such as motor fuel, lubricants and gas, which are necessary for the operation of machines and apparatus which do not affect permanently, and are not integral parts of the platforms and which are used on board for the construction, repair, maintenance, conversion or equipping of these platforms are regarded also as being used for incorporation in drilling or production platforms;

    2. tubes, pipes, cables and their connection pieces, linking these drilling or production platforms to the mainland.

    CN codeDescription8901Cruise ships, excursion boats, ferry-boats, cargo ships, barges and similar vessels for the transport of persons or goods890110Cruise ships, excursion boats and similar vessels principally designed for the transport of persons; ferry-boats of all kinds89011010Seagoing890120Tankers89012010Seagoing890130Refrigerated vessels, other than those of subheading 8901 2089013010Seagoing890190Other vessels for the transport of goods and other vessels for the transport of both persons and goods89019010Seagoing890200Fishing vessels; factory ships and other vessels for processing or preserving fishery productsSeagoing89020012Of a gross tonnage exceeding 25089020018Of a gross tonnage not exceeding 2508903Yachts and other vessels for pleasure or sports; rowing boats and canoesOther890391Sailboats, with or without auxiliary motor89039110Seagoing890392Motorboats, other than outboard motorboats89039210Seagoing890400Tugs and pusher craft89040010TugsPusher craft89040091Seagoing8905Light-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 platforms890510Dredgers89051010Seagoing890590Other89059010Seagoing8906Other vessels, including warships and lifeboats other than rowing boats89061000WarshipsOther89069010Seagoing

  3. The suspensions shall be subject to conditions laid down in the relevant Community provisions with a view to customs control of the use of such goods.

Civil aircraft and goods for use in civil aircraft

  1. Relief from customs duty is provided for:

    • civil aircraft,

    • certain goods for use in civil aircraft and for incorporation therein in the course of their manufacture, repair, maintenance, rebuilding, modification or conversion,

    • ground flying-trainers and their parts, for civil use.

    These goods are covered by headings and subheadings listed in tables in paragraph 5.

  2. For the purposes of paragraph 1, first and second indent, ‘civil aircraft’ means aircraft other than aircraft used in military or similar services in the Member States which carry a military or non-civil registration.

  3. For the purposes of paragraph 1, second indent, the expression ‘for use in civil aircraft’ shall include goods for use in ground flying trainers for civil use.

  4. The relief from customs duties shall be subject to the conditions laid down in the relevant Community provisions with a view to customs control of the use of such goods (see Articles 291 to 300 of Commission Regulation (EEC) No 2454/93 (OJ L 253, 11.10.1993, p. 1) and subsequent amendments).

  5. Goods eligible to this relief of customs duties are covered by the following headings or subheadings:

    3917 40, 4011 30, 4012 13, 4012 20, 6812 90, 7324 10, 7326 20, 8302 10, 8302 20, 8302 42, 8302 49, 8302 60, 8407 10, 8408 90, 8409 10, 8411, 8412 10, 8412 21, 8412 29, 8412 31, 8412 39, 8412 80 80, 8412 90, 8413 19, 8413 20, 8413 30, 8413 50, 8413 60, 8413 70, 8413 81, 8413 91, 8414 10, 8414 20, 8414 30, 8414 51, 8414 59, 8414 80, 8414 90, 8415 81, 8415 82, 8415 83, 8418 10, 8418 30, 8418 40, 8418 61, 8418 69, 8419 50, 8419 81, 8421 19, 8421 21, 8421 23, 8421 29, 8421 31, 8421 39, 8424 10, 8425 11, 8425 19, 8425 31, 8425 39, 8425 42, 8425 49, 8426 99, 8428 10, 8428 20, 8428 33, 8428 39, 8428 90, 8471 10, 8471 41, 8471 49, 8471 50, 8471 60, 8471 70, 8479 90, 8483 10, 8483 30, 8483 40, 8483 50, 8483 60, 8483 90, 8484 10, 8484 90, 8501 32, 8501 52, 8501 61, 8501 62, 8501 63, 8502, 8504 10, 8504 31, 8504 32, 8504 33, 8504 40, 8504 50, 8507, 8511 10, 8511 20, 8511 30, 8511 40, 8511 50, 8511 80, 8518 10, 8518 21, 8518 22, 8518 29, 8518 30, 8518 40, 8518 50, 8520 90, 8521 10, 8525 10 20, 8526, 8529 10, 8531 10, 8531 20, 8531 80, 8539 10, 8544 30, 8801, 8802 11, 8802 12, 8802 20, 8802 30, 8802 40, 8803 10, 8803 20, 8803 30, 8805 29, 9001 90, 9002 90, 9014 10, 9014 20, 9025, 9026, 9029 20 38, 9030 10, 9030 20, 9030 31, 9030 39, 9030 40, 9030 83, 9030 89, 9030 90, 9031 80, 9032, 9104, 9403 20, 9403 70.

    For the following subheadings, the relief of customs duties for use in civil aircraft is only granted to the goods described in colomn 2:

    Subheading

    Description

    3917 21 90, 3917 22 90, 3917 23 90, 3917 29 90, 3917 31, 3917 33, 3917 39 90, 7413 00, 8307 10, 8307 90

    With fittings attached

    4008 29

    Profile shapes, cut to size

    4009 12, 4009 22, 4009 32, 4009 42

    Suitable for conducting gases or liquids

    3926 90, 4016 10, 4016 93, 4016 99

    For technical uses

    4504 90, 4823 90

    Gaskets, washers and other seals

    6813 10, 6813 90

    With a basis of asbestos or other mineral substances

    7007 21

    Windshields, not framed

    7312 10, 7312 90

    With fittings attached, or made up into articles

    7322 90

    Air heaters and hot-air distributors (excluding parts thereof)

    7324 90

    Sanitary ware (excluding parts thereof)

    7304 31, 7304 39, 7304 41, 7304 49, 7304 51, 7304 59, 7304 90, 7306 30, 7306 40, 7306 50, 7306 60, 7608 10, 7608 20

    With fittings attached, suitable for conducting gases or liquids

    8108 90

    Tubes and pipes, with fittings attached, suitable for conducting gases or liquids

    8415 90

    Of air-conditioning machines of subheading 8415 81, 8415 82 or 8415 83

    8419 90

    Parts of heat exchange units

    8479 89

    Hydropneumatic batteries; mechanical actuators for thrust reversers; toilet units specially designed; air humidifiers and dehumidifiers; servomechanisms, non-electric; non-electric starter motors; pneumatic starters for turbojets, turbopropellers and other gas turbines; windscreen wipers, non-electric; propeller regulators, non-electric

    8501 20, 8501 40

    Of an output exceeding 735 W but not exceeding 150 kW

    8501 31

    Of an output exceeding 735 W, DC generators

    8501 33

    Motors of an output not exceeding 150 kW and generators

    8501 34 92, 8501 34 90

    Generators

    8501 51

    Of an output exceeding 735 W

    8501 53

    Of an output not exceeding 150 kW

    8516 80

    Assembled only with a simple insulated former and electrical connections, used for anti-icing or de-icing

    8522 90

    Assemblies and sub-assemblies consisting of two or more parts or pieces fastened or joined together, for apparatus of subheading 8520 90

    8525 20

    Radio-telegraphic or radio-telephonic apparatus

    8527 90

    For radio-telephony or radio-telegraphy

    8529 90

    Assemblies and sub-assemblies consisting of two or more parts or pieces fastened or joined together, for apparatus of heading 8526

    8543 89

    Flight recorders, electric synchros and transducers, defrosters and demisters with electric resistors

    8543 90

    Assemblies and sub-assemblies consisting of two or more parts or pieces fastened or joined together, for flight recorders

    8803 90 90

    Including gliders

    9014 90

    Of instruments of subheadings 9014 10 or 9014 20

    9020 00

    Excluding parts

    9029 10

    Electric or electronic revolution counters

    9029 90

    Of revolution counters, speed indicators and tachometers

    9031 90

    Of subheading 9031 80

    9109 19, 9109 90

    Of a width or diameter not exceeding 50 mm

    9401 10

    Not leather covered

    9405 10, 9405 60

    Of base metal or of plastics

    9405 92, 9405 99

    Of the articles of subheading 9405 10 or 9405 60

  6. The goods as mentioned in paragraph 5 are integrated in TARIC by subheadings with a footnote reference in the following terms ‘Entry under this subheading is subject to the conditions laid down in the relevant Community provisions (see Articles 291 to 300 of Commission Regulation (EEC) No 2454/93 (OJ L 253, 11.10.1993, p. 1) and subsequent amendments)’.

Pharmaceutical products

  1. Relief from customs duty is provided for pharmaceutical products of the following categories:

    1. pharmaceutical substances which are covered by the CAS RN (chemical abstracts service registry numbers) and the international non-proprietary names (INNs) listed in Annex 3;

    2. salts, esters and hydrates of INNs which are described by combining INNs of Annex 3 with prefixes or suffixes of Annex 4, provided such products are classifiable in the same 6-digit HS-subheadings as the relevant INN;

    3. salts, esters and hydrates of INNs which are listed in Annex 5 and which are not classifiable in the same 6-digit HS-subheadings as the corresponding INNs;

    4. pharmaceutical intermediates, i.e. compounds used in the manufacture of finished pharmaceutical products which are covered by the CAS RN and the chemical names, listed in Annex 6.

  2. Special cases:

    1. INNs cover only those substances described in the lists of recommended and proposed INNs published by the World Health Organisation (WHO). Where the number of substances covered by an INN is less than that covered by the CAS RN, only those substances covered by the INN will be subject to duty-free treatment;

    2. where a product of Annex 3 or Annex 6 is identified by a CAS RN corresponding to a specific isomer, only that isomer may qualify for duty-free treatment;

    3. double derivatives (salts, esters and hydrates) of INNs identified by a combination of an INN of Annex 3 with a prefix or suffix of Annex 4 qualify for duty-free treatment, provided they are classifiable in the same 6-digit HS-subheading as the relevant INN:

      example: alanine methyl ester, hydrochloride;

    4. where an INN of Annex 3 is a salt (or an ester), no other salt (or ester) of the acid corresponding to the INN may qualify for duty-free treatment:

      example: oxprenoate potassium (INN): duty-free

      oxprenoate sodium: not duty-free.

Standard rate of duty

  1. Customs duty shall be charged at the flat rate of 3,5 % ad valorem on goods:

    • contained in consignments sent by one private individual to another, or

    • contained in travellers' personal luggage,

    provided that such importations are not of a commercial nature.

    This flat-rate 3,5 % customs duty shall apply, provided that the value of the goods subject to import duty does not exceed € 350 per consignment or per traveller.

    Such flat-rate assessment shall not apply to goods of Chapter 24 which are contained in a consignment or in travellers' personal luggage in amounts exceeding those laid down in Article 31 or in Article 46 of Council Regulation (EEC) No 918/83(4).

  2. Importations shall be treated as not being of a commercial nature if:

    1. in the case of goods contained in consignments sent by one private individual to another, such consignments:

      • are of an occasional nature,

      • contain goods exclusively for the personal use of the consignee or his family, which do not by their nature or quantity reflect any commercial interest,

      • are sent to the consignee by the consignor free of payment of any kind;

    2. in the case of goods contained in travellers' personal luggage, they:

      • are of an occasional nature, and

      • consist exclusively of goods for the personal use of the travellers or their families, or of goods intended as presents; the nature and quantity of such goods must not be such as might indicate that they are being imported for commercial reasons.

  3. The flat rate of customs duty shall not apply to goods imported under the conditions set out in paragraphs 1 and 2 if the person entitled has, before the said flat rate is applied to them, requested that they be subject to the customs duties appropriate to them. All the goods making up the consignment shall then be subject to the import duties which are appropriate to them, without prejudice to the duty-free admission provided for pursuant to Articles 29 to 31 and 45 to 49 of Regulation (EEC) No 918/83.

    For the purposes of the first subparagraph, import duties shall mean both customs duties and charges having equivalent effect and other import charges provided for under the common agricultural policy or under specific arrangements applicable to certain goods resulting from the processing of agricultural products.

  4. Non-participating Member States may round off the amount in national currencies resulting from the conversion of the sum of € 350.

  5. Non-participating Member States may maintain unchanged the equivalent in national currency of the sum of € 350 if, at the time of the annual adjustment provided for in Article 18(2) of Regulation (EEC) No 2913/92 the conversion of this amount, before the rounding off provided for in paragraph 4, results in a change of less than 5 % in the equivalent in national currency, or in a reduction thereof.

Containers and packing materials

The following provisions are applicable to the containers and packing materials referred to in general interpretative rule 5(a) and (b) and put into free circulation at the same time as the goods which they contain or with which they are presented.

  1. When the containers and packing materials are classified with the goods in accordance with the provisions of general interpretative rule 5, they shall be:

    1. chargeable at the same rate of customs duty as the goods:

      • where such goods are subject to an ad valorem customs duty, or

      • where they are to be included in the dutiable weight of the goods;

    2. admitted free of customs duties:

      • where the goods are free of customs duty, or

      • where the goods are dutiable otherwise than by reference to weight or value, or

      • where the weight of the containers and packing materials is not to be included in the dutiable weight of the goods.

  2. Where containers and packing materials covered by the provisions of paragraph 1(a) and (b) contain or are presented with goods of several different tariff descriptions, the weight and value of the containers and packing materials shall, for the purpose of determining their dutiable weight or value, be apportioned among all the goods contained, in proportion to the weight or value of those goods.

Favourable tariff treatment by reason of the nature of the goods

  1. Under certain conditions, favourable tariff treatment by reason of the nature of the goods is provided for:

    • goods unfit for consumption,

    • seeds,

    • bolting cloth, not made up,

    • certain types of fresh table grapes, cheese fondues, tobacco and nitrate.

    These goods are covered by subheadings(5) with a footnote reference in the following terms: ‘Entry under this subheading is subject to the conditions laid down in section II, paragraph F, of the preliminary provisions.’

  2. Goods unfit for consumption for which favourable tariff treatment is granted by reason of their nature are listed in Annex 8 by reference to the heading under which they are classified together with the description and the quantities of the denaturants used. Such goods are presumed to be unfit for consumption when the goods to be denatured and the denaturants are homogeneously mixed and their separation is economically not viable.

  3. The goods listed below shall be classified in the appropriate headings for seed or for sowing, provided that the goods comply with the relevant Community provisions:

    • for sweetcorn, spelt, hybrid maize, rice and sorghum (Council Directive 66/402/EEC(6)),

    • for seed potatoes (Council Directive 2002/56/EC of 13 June 2002(7)),

    • for oil seeds and oleaginous fruits (Council Directive 2002/57/EC of 13 June 2002(8)).

    When hybrid sweetcorn, spelt, hybrid maize, rice, hybrid sorghum or oil seeds and oleaginous fruits are of a kind to which the agricultural provisions do not apply, favourable tariff treatment by reason of their nature shall be granted, provided that it is established that the goods are actually intended for sowing.

  4. Bolting cloth, not made up, is granted favourable tariff treatment on the condition that the goods are indelibly marked in a way identifying them as being intended for bolting or similar industrial purposes.

  5. Fresh table grapes, cheese fondues, tobacco and nitrate are granted favourable tariff treatment on production of a duly endorsed certificate. The particular provisions to be applied and the model of the certificates are set out at Annex 9.

SIGNS, ABBREVIATIONS AND SYMBOLS

Refers to new code numbers

Refers to code numbers used the previous year but with differing coverage

AD F/M

Additional duty on flour

AD S/Z

Additional duty on sugar

b/f

Bottle flask

cm/s

Centimetre(s) per second

EA

Agricultural component

Euro

INN

International non-proprietary name

INNM

International non-proprietary name modified

ISO

International Organisation for Standardisation

Kbit

1 024 bits

kg/br

Kilogram, gross

kg/net

Kilogram, net

kg/net eda

Kilogram drained net weight

kg/net mas

Kilogram net, of dry matter

MAX

Maximum

Mbit

1 048 576 bits

MIN

Minimum

ml/g

Millilitre(s) per gram

mm/s

Millimetre(s) per second

RON

Research octane number

Note:

A heading number placed between square brackets in column 1 of the schedule of customs duties indicates that the heading has been deleted (for example, heading [1519]).

SUPPLEMENTARY UNITS
c/k

Carats (1 metric carat = 2 × 10–4 kg)

ce/el

Number of cells

ct/l

Carrying capacity in tonnes(9)

g

Gram

gi F/S

Gram of fissile isotopes

GT

Gross tonnage

kg C5H14ClNO

Kilogram of choline chloride

kg H2O2

Kilogram of hydrogen peroxide

kg K2O

Kilogram of potassium oxide

kg KOH

Kilogram of potassium hydroxide (caustic potash)

kg met.am.

Kilogram of methylamines

kg N

Kilogram of nitrogen

kg NaOH

Kilogram of sodium hydroxide (caustic soda)

kg/net eda

Kilogram drained net weight

kg P2O5

Kilogram of diphosphorus pentaoxide

kg 90 % sdt

Kilogram of substance 90 % dry

kg U

Kilogram of uranium

1 000 kWh

Thousand kilowatt hours

l

Litre

1 000 l

Thousand litres

l alc. 100 %

Litre pure (100 %) alcohol

m

Metre

m2

Square metre

m3

Cubic metre

1 000 m3

Thousand cubic metres

pa

Number of pairs

p/st

Number of items

100 p/st

Hundred items

1 000 p/st

Thousand items

TJ

Terajoule (gross calorific value)

PART TWO

SCHEDULE OF CUSTOMS DUTIES

SECTION I

LIVE ANIMALS; ANIMAL PRODUCTS

Notes

Any reference in this section to a particular genus or species of an animal, except where the context otherwise requires, includes a reference to the young of that genus or species.

Except where the context otherwise requires, throughout the nomenclature any reference to ‘dried’ products also covers products which have been dehydrated, evaporated or freeze-dried.

CHAPTER 1

LIVE ANIMALS

Note

This chapter covers all live animals, except:

  1. fish and crustaceans, molluscs and other aquatic invertebrates, of heading 0301, 0306 or 0307;

  2. cultures of micro-organisms and other products of heading 3002; and

  3. animals of heading 9508.

CN codeDescriptionConventional rate of duty (%)Supplementary unit0101Live horses, asses, mules and hinnies010110Pure-bred breeding animals01011010Horses(15)Freep/st01011090Other7,7p/st010190OtherHorses01019011For slaughter(15)Freep/st01019019Other11,5p/st01019030Asses7,7p/st01019090Mules and hinnies10,9p/st0102Live bovine animals010210Pure-bred breeding animals(15)01021010Heifers (female bovines that have never calved)Freep/st01021030CowsFreep/st01021090OtherFreep/st010290OtherDomestic species01029005Of a weight not exceeding 80 kg10,2 + 93,1 €/100 kg/net(15)p/stOf a weight exceeding 80 kg but not exceeding 160 kg01029021For slaughter10,2 + 93,1 €/100 kg/netp/st01029029Other10,2 + 93,1 €/100 kg/net(15)p/stOf a weight exceeding 160 kg but not exceeding 300 kg01029041For slaughter10,2 + 93,1 €/100 kg/netp/st01029049Other10,2 + 93,1 €/100 kg/net(15)p/stOf a weight exceeding 300 kgHeifers (female bovines that have never calved)01029051For slaughter10,2 + 93,1 €/100 kg/netp/st01029059Other10,2 + 93,1 €/100 kg/net(15)p/stCows01029061For slaughter10,2 + 93,1 €/100 kg/netp/st01029069Other10,2 + 93,1 €/100 kg/net(15)p/stOther01029071For slaughter10,2 + 93,1 €/100 kg/netp/st01029079Other10,2 + 93,1 €/100 kg/net(15)p/st01029090OtherFreep/st0103Live swine01031000Pure-bred breeding animals(15)Freep/stOther010391Weighing less than 50 kg01039110Domestic species41,2 €/100 kg/netp/st01039190OtherFreep/st010392Weighing 50 kg or moreDomestic species01039211Sows having farrowed at least once, of a weight of not less than 160 kg35,1 €/100 kg/netp/st01039219Other41,2 €/100 kg/netp/st01039290OtherFreep/st0104Live sheep and goats010410Sheep01041010Pure-bred breeding animals(15)Freep/stOther01041030Lambs (up to a year old)80,5 €/100 kg/net(15)p/st01041080Other80,5 €/100 kg/net(15)p/st010420Goats01042010Pure-bred breeding animals(15)3,2p/st01042090Other80,5 €/100 kg/net(15)p/st0105Live poultry, that is to say, fowls of the species Gallus domesticus, ducks, geese, turkeys and guinea fowlsWeighing not more than 185 g010511Fowls of the species Gallus domesticusGrandparent and parent female chicks01051111Laying stocks52 €/1 000 p/stp/st01051119Other52 €/1 000 p/stp/stOther01051191Laying stocks52 €/1 000 p/stp/st01051199Other52 €/1 000 p/stp/st01051200Turkeys152 €/1 000 p/stp/st010519Other01051920Geese152 €/1 000 p/stp/st01051990Ducks and guinea fowls52 €/1 000 p/stp/stOther01059200Fowls of the species Gallus domesticus weighing not more than 2 000 g20,9 €/100 kg/netp/st01059300Fowls of the species Gallus domesticus weighing more than 2 000 g20,9 €/100 kg/netp/st010599Other01059910Ducks32,3 €/100 kg/netp/st01059920Geese31,6 €/100 kg/netp/st01059930Turkeys23,8 €/100 kg/netp/st01059950Guinea fowls34,5 €/100 kg/netp/st0106Other live animalsMammals01061100PrimatesFreep/st01061200Whales, dolphins and porpoises (mammals of the order Cetacea); manatees and dugongs (mammals of the order Sirenia)Freep/st010619Other01061910Domestic rabbits3,8p/st01061990OtherFree—01062000Reptiles (including snakes and turtles)Freep/stBirds01063100Birds of preyFreep/st01063200Psittaciformes (including parrots, parakeets, macaws and cockatoos)Freep/st010639Other01063910Pigeons6,4p/st01063990OtherFree—01069000OtherFree
CHAPTER 2

MEAT AND EDIBLE MEAT OFFAL

Note

This chapter does not cover:

  1. products of the kinds described in headings 0201 to 0208 or 0210, unfit or unsuitable for human consumption;

  2. guts, bladders or stomachs of animals (heading 0504) or animal blood (heading 0511 or 3002); or

  3. animal fat, other than products of heading 0209 (Chapter 15).

Additional notes

  1. The following expressions shall have the meanings hereunder assigned to them:

    1. ‘carcases of bovine animals’, for the purposes of subheadings 0201 10 and 0202 10: whole carcases of the slaughtered animals after having been bled, eviscerated and skinned, imported with or without the heads, with or without the feet and with or without the other offals attached. Where carcases are imported without the heads, the latter must have been separated from the carcase at the atloido-occipital joint. When imported without the feet, the latter must have been cut off at the carpo-metacarpal or tarso-metatarsal joints; ‘carcase’ shall include the front part of the carcase comprising all the bones and the scrag, neck and shoulder, having more than 10 pairs of ribs;

    2. ‘half-carcases of bovine animals’, for the purposes of subheadings 0201 10 and 0202 10: the product resulting from the symmetrical division of the whole carcase through the centre of each cervical, dorsal, lumbar and sacral vertebra and through the centre of the sternum and of the ischio-pubeic symphysis; ‘half-carcase’ shall include the front part of the half-carcase comprising all the bones and the scrag, neck and shoulder, having more than 10 ribs;

    3. ‘compensated quarters’, for the purposes of subheadings 0201 20 20 and 0202 20 10: portions composed of either:

      • forequarters comprising all the bones and the scrag, neck and shoulder, and cut at the tenth rib; and hindquarters comprising all the bones and the thigh and sirloin, and cut at the third rib, or

      • forequarters comprising all the bones and the scrag, neck and shoulder, and cut at the fifth rib, with the whole of the flank and breast attached; and hindquarters comprising all the bones and the thigh and sirloin, and cut at the eighth cut rib.

      The forequarters and the hindquarters constituting ‘compensated quarters’ must be imported at the same time and in equal numbers, and the total weight of the forequarters must be the same as that of the hindquarters; however, a difference between the weights of the two parts of the consignment is allowed provided that this does not exceed 5 % of the weight of the heavier part (forequarters or hindquarters);

    4. ‘unseparated forequarters’, for the purposes of subheadings 0201 20 30 and 0202 20 30: the front part of a carcase, comprising all the bones and the scrag, neck and shoulder, with a minimum of four pairs of ribs and a maximum of 10 pairs of ribs (the first four pairs of ribs must be whole, the others may be cut), with or without the thin flank;

    5. ‘separated forequarters’, for the purposes of subheadings 0201 20 30 and 0202 20 30: the front part of a half-carcase, comprising all the bones and the scrag, neck and shoulder, with a minimum of four ribs and a maximum of 10 ribs (the first four ribs must be whole, the others may be cut), with or without the thin flank;

    6. ‘unseparated hindquarters’, for the purposes of subheadings 0201 20 50 and 0202 20 50: the rear part of a carcase comprising all the bones and the thigh and sirloin, including the fillet, with a minimum of three pairs of whole or cut ribs, with or without the shank and with or without the thin flank;

    7. ‘separated hindquarters’, for the purposes of subheadings 0201 20 50 and 0202 20 50: the rear part of a half-carcase, comprising all the bones and the thigh and sirloin, including the fillet, with a minimum of three whole or cut ribs, with or without the shank and with or without the thin flank;

      1. ‘crop’ and ‘chuck and blade’ cuts, for the purposes of subheading 0202 30 50: the dorsal part of the forequarter, including the upper part of the shoulder, obtained from a forequarter with a minimum of four ribs and a maximum of 10 ribs by a cut along a straight line through the point where the first rib joins the first sternal segment to the point of reflection of the diaphragm on the tenth rib;

      2. ‘brisket’ cut, for the purposes of subheading 0202 30 50: the lower part of the forequarter, comprising the brisket navel end and the brisket point end.

  2. Products covered by additional notes 1(A)(a) to (g) to this chapter may be presented with or without the vertebral column.

  3. In determining the number of whole or cut ribs referred to in additional note 1(A), only those attached to the vertebral column shall be taken into consideration. If the vertebral column has been removed, only the whole or cut ribs which otherwise would have been directly attached to the vertebral column shall be taken into consideration.

  1. The following expressions shall have the meanings hereunder assigned to them:

    1. ‘carcases or half-carcases’, for the purposes of subheadings 0203 11 10 and 0203 21 10: slaughtered pigs, in the form of carcases of domestic swine which have been bled and eviscerated and from which the bristles and hooves have been removed. Half-carcases are derived from whole carcases by division through each cervical, dorsal, lumbar and sacral vertebra, through or along the sternum and through the ischio-pubic symphysis. These carcases or half-carcases may be with or without head, with or without the chaps, feet, flare fat, kidneys, tail or diaphragm. Half-carcases may be with or without spinal cord, brain or tongue. Carcases and half-carcases of sows may be with or without udders (mammary glands);

    2. ‘hams’ (legs), for the purposes of subheadings 0203 12 11, 0203 22 11, 0210 11 11 and 0210 11 31: the posterior (caudal) part of the half-carcase, including bones, with or without the foot, shank, rind or subcutaneous fat.

      The ham (leg) is separated from the rest of the half-carcase, so that it includes, at most, the last lumbar vertebra;

    3. ‘fore-ends’, for the purposes of subheadings 0203 19 11, 0203 29 11, 0210 19 30 and 0210 19 60: the anterior (cranial) part of the half-carcase without the head, with or without the chaps, including bones, with or without foot, shank, rind or subcutaneous fat.

      The fore-end is separated from the rest of the half-carcase so that it includes, at most, the fifth dorsal vertebra.

      The upper (dorsal) part of the fore-end, whether or not containing the blade-bone and attached muscles (neck-end in fresh or collar in salted condition), is considered a cut of the loin, when it is separated from the lower (ventral) part of the fore-end, at most by a cut just below the vertebral column;

    4. ‘shoulders’, for the purposes of subheadings 0203 12 19, 0203 22 19, 0210 11 19 and 0210 11 39: the lower part of the fore-end whether or not containing the blade-bone and attached muscles, including bones, with or without foot, shank, rind or subcutaneous fat.

      The blade-bone and attached muscles, presented separately, shall remain classified in this subheading as a part of the shoulder;

    5. ‘loins’, for the purposes of subheadings 0203 19 13, 0203 29 13, 0210 19 40 and 0210 19 70: the upper part of the half-carcase, extending from the first cervical vertebra to the caudal vertebrae, including bones, with or without the tenderloin, blade-bone, subcutaneous fat or rind.

      The loin is separated from the lower part of the half-carcase by a cut just below the vertebral column;

    6. ‘bellies’, for the purposes of subheadings 0203 19 15, 0203 29 15, 0210 12 11 and 0210 12 19: the lower part of the half-carcase situated between the ham (leg) and the shoulder, commonly known as ‘streaky’, with or without bones, but with the rind and the subcutaneous fat;

    7. ‘bacon sides’, for the purposes of subheading 0210 19 10: the pig half-carcase without the head, cheek, chap, feet, tail, flare fat, kidney, tenderloin, blade-bone, sternum, vertebral column, pelvic bone and diaphragm;

    8. ‘spencers’, for the purposes of subheading 0210 19 10: the bacon side without the ham, whether or not boned;

    9. ‘three-quarter sides’, for the purposes of subheading 0210 19 20: the bacon side without the fore-end, whether or not boned;

    10. ‘middles’, for the purposes of subheading 0210 19 20: the bacon side without the ham and the fore-end, whether or not boned.

      The subheading also includes cuts of middles containing tissue of loin and belly in natural proportion to the entire middles.

  2. The parts of the cuts defined in paragraph 2(A)(f) fall in the same subheadings only if they contain rind and subcutaneous fat.

    If the cuts falling in subheadings 0210 11 11, 0210 11 19, 0210 11 31, 0210 11 39, 0210 19 30 and 0210 19 60 are derived from a bacon side from which the bones indicated under paragraph 2(A)(g) have already been removed, the lines of cutting shall follow those defined under paragraph 2(A)(b), (c) and (d) accordingly; in any case, these cuts or parts thereof shall contain bones.

  3. Subheadings 0206 49 20 and 0210 99 49, shall include, in particular, heads or halves of heads of domestic swine, with or without the brains, cheeks or tongues, and parts thereof.

    The head is separated from the rest of the half-carcase as follows:

    • by a straight cut parallel to the cranium; or

    • by a cut parallel to the cranium up to the level of the eyes and then inclined to the front of the head, thereby causing the chaps to remain attached to the half-carcase.

    The cheeks, snouts and ears as well as the meat attached to the head, particularly to the rear part, are considered parts of heads. However, the cuts of boneless meat of the fore-end, presented alone (jowls, chaps or chaps and jowls together), fall in subheading 0203 19 55, 0203 29 55, 0210 19 50 or 0210 19 81, as the case may be.

  4. For the purposes of subheadings 0209 00 11 and 0209 00 19, ‘subcutaneous pig fat’ shall have the meaning of the fatty tissue which accumulates under the rind of the pig and adheres to it, irrespective of the part of the pig from which it comes; in any case, the weight of the fatty tissue shall exceed the weight of the rind.

    These subheadings also include subcutaneous pig fat from which the rind has been removed.

  5. For the purposes of subheadings 0210 11 31, 0210 11 39, 0210 12 19 and 0210 19 60 to 0210 19 89, products in which the water/protein ratio in the meat (nitrogen content × 6,25) is 2,8 or less shall be considered as ‘dried or smoked’. The nitrogen content shall be determined according to ISO method 937-1978.

  1. For the purposes of heading 0204, the following expressions shall have the meanings hereunder assigned to them:

    1. ‘carcases’, for the purposes of subheadings 0204 10, 0204 21, 0204 30, 0204 41, 0204 50 11 and 0204 50 51: whole carcases of the slaughtered animals after having been bled, eviscerated and skinned, imported with or without the heads, with or without the feet and with or without the other offals attached. Where carcases are imported without the heads, the latter must have been separated from the carcase at the atloido-occipital joint. When imported without the feet, the latter must have been cut off at the carpo-metacarpal or tarso-metatarsal joints;

    2. ‘half-carcases’, for the purposes of subheadings 0204 10, 0204 21, 0204 30, 0204 41, 0204 50 11 and 0204 50 51: the product resulting from the symmetrical division of the whole carcase through the centre of each cervical, dorsal, lumbar and sacral vertebra and through the centre of the sternum and of the ischio-pubic symphysis;

    3. ‘short-forequarters’, for the purposes of subheadings 0204 22 10, 0204 42 10, 0204 50 13 and 0204 50 53: the anterior part of the carcase, with or without the breast, including all the bones and the shoulders, scrag and middle neck, cut at right angles to the backbone, with a minimum of five and a maximum of seven pairs of whole or cut ribs;

    4. ‘short-forequarters’, for the purposes of subheadings 0204 22 10, 0204 42 10, 0204 50 13 and 0204 50 53: the anterior part of the half-carcase, with or without the breast, including all the bones and the shoulder, scrag and middle neck, cut at right angles to the backbone, with a minimum of five and a maximum of seven whole or cut ribs;

    5. ‘chines and/or best ends’, for the purposes of subheadings 0204 22 30, 0204 42 30, 0204 50 15 and 0204 50 55: the remaining part of the carcase after the legs and short-forequarters have been removed, with or without the kidneys; the chines, when separated from the best ends, must include a minimum of five lumbar vertebrae; the best ends, when separated from the chines, must include a minimum of five pairs of whole or cut ribs;

    6. ‘chine and/or best end’, for the purposes of subheadings 0204 22 30, 0204 42 30, 0204 50 15 and 0204 50 55: the remaining part of the half-carcase after the legs and short-forequarters have been removed, with or without the kidney; the chine, when separated from the best end, must include a minimum of five lumbar vertebrae; the best end, when separated from the chine, must include a minimum of five whole or cut ribs;

    7. ‘legs’, for the purposes of subheadings 0204 22 50, 0204 42 50, 0204 50 19 and 0204 50 59: the rear part of the carcase, comprising all the bones and the legs and cut at right angles to the backbone at the sixth lumbar vertebra just under the ilium or at the fourth sacral vertebra through the ilium anterior to the ischio-pubic symphysis;

    8. ‘legs’, for the purposes of subheadings 0204 22 50, 0204 42 50, 0204 50 19 and 0204 50 59: the rear part of the half-carcase comprising all the bones and the leg cut at right angles to the backbone at the sixth lumbar vertebra just under the ilium or at the fourth sacral vertebra through the ilium anterior to the ischio-pubic symphysis.

  2. In determining the number of whole or cut ribs referred to in paragraph 3 A, only those attached to the backbone shall be taken into consideration.

The following expressions shall have the meanings hereunder assigned to them:

  1. ‘poultry cuts, with bone in’, for the purposes of subheadings 0207 13 20 to 0207 13 60, 0207 14 20 to 0207 14 60, 0207 26 20 to 0207 26 70, 0207 27 20 to 0207 27 70, 0207 35 21 to 0207 35 63 and 0207 36 21 to 0207 36 63: the cuts specified therein, including all bones.

    Poultry cuts as referred to in (a) which have been partly boned shall fall in subheading 0207 13 70, 0207 14 70, 0207 26 80, 0207 35 79 or 0207 36 79;

  2. ‘halves’, for the purposes of subheadings 0207 13 20, 0207 14 20, 0207 26 20, 0207 27 20, 0207 35 21, 0207 35 23, 0207 35 25, 0207 36 21, 0207 36 23 and 0207 36 25: halves of poultry carcases, obtained by a longitudinal cut in a plane along the sternum and the backbone;

  3. ‘quarters’, for the purposes of subheadings 0207 13 20, 0207 14 20, 0207 26 20, 0207 27 20, 0207 35 21, 0207 35 23, 0207 35 25, 0207 36 21, 0207 36 23 and 0207 36 25: leg quarters or breast quarters, obtained by a transversal cut of a half;

  4. ‘whole wings, with or without tips’, for the purposes of subheadings 0207 13 30, 0207 14 30, 0207 26 30, 0207 27 30, 0207 35 31 and 0207 36 31: poultry cuts, consisting of the humerus, radius and ulna, together with the surrounding musculature. The tip, including the carpal bones, may or may not have been removed. The cuts shall be made at the joints;

  5. ‘breasts’, for the purposes of subheadings 0207 13 50, 0207 14 50, 0207 26 50, 0207 27 50, 0207 35 51, 0207 35 53, 0207 36 51 and 0207 36 53: poultry cuts, consisting of the sternum and the ribs distributed on both sides of it, together with the surrounding musculature;

  6. ‘legs’, for the purposes of subheadings 0207 13 60, 0207 14 60, 0207 35 61, 0207 35 63, 0207 36 61 and 0207 36 63: poultry cuts consisting of the femur, tibia and fibula, together with the surrounding musculature. The two cuts shall be made at the joints;

  7. ‘turkey drumsticks’, for the purposes of subheadings 0207 26 60 and 0207 27 60: turkey cuts, consisting of the tibia and fibula together with the surrounding musculature. The two cuts shall be made at the joints;

  8. ‘turkey legs, other than drumsticks’, for the purposes of subheadings 0207 26 70 and 0207 27 70: turkey cuts, consisting of the femur together with the surrounding musculature or of the femur, tibia and fibula, together with the surrounding musculature. The two cuts shall be made at the joints;

  9. ‘goose or duck paletots’, for the purposes of subheadings 0207 35 71 and 0207 36 71: geese or ducks, plucked and completely drawn, without heads or feet, with carcase bones (breastbone, ribs, backbone and sacrum) removed but with the femurs, tibias and humeri.

The duty rate applicable to mixtures falling in this chapter shall be as follows:

  1. in mixtures where one of the components represents at least 90 % by weight, the rate applicable to that component applies;

  2. in other mixtures, the rate applicable shall be that of the component which results in the highest amount of import duty.

  1. Uncooked seasoned meats fall in Chapter 16. ‘Seasoned meat’ shall be uncooked meat that has been seasoned either in depth or over the whole surface of the product with seasoning either visible to the naked eye or clearly distinguishable by taste.

  2. Products falling in heading 0210 to which seasoning has been added during the process of preparation remain classified therein provided that the addition of seasoning has not changed their character.

For the purposes of heading 0210, the terms ‘meat and edible meat offal, salted or in brine’ mean meat and edible meat offal deeply and homogeneously impregnated with salt in all parts and having a total salt content by weight of 1,2 % or more, provided that it is the salting which ensures the long-term preservation.

CN codeDescriptionConventional rate of duty (%)Supplementary unit0201Meat of bovine animals, fresh or chilled02011000Carcases and half-carcases12,8 + 176,8 €/100 kg/net(18)—020120Other cuts with bone in02012020‘Compensated’ quarters12,8 + 176,8 €/100 kg/net(18)—02012030Unseparated or separated forequarters12,8 + 141,4 €/100 kg/net(18)—02012050Unseparated or separated hindquarters12,8 + 212,2 €/100 kg/net(18)—02012090Other12,8 + 265,2 €/100 kg/net(18)—02013000Boneless12,8 + 303,4 €/100 kg/net(18)—0202Meat of bovine animals, frozen02021000Carcases and half-carcases12,8 + 176,8 €/100 kg/net(18)—020220Other cuts with bone in02022010‘Compensated’ quarters12,8 + 176,8 €/100 kg/net(18)—02022030Unseparated or separated forequarters12,8 + 141,4 €/100 kg/net(18)—02022050Unseparated or separated hindquarters12,8 + 221,1 €/100 kg/net(18)—02022090Other12,8 + 265,3 €/100 kg/net(18)—020230Boneless02023010Forequarters, whole or cut into a maximum of five pieces, each quarter being in a single block; ‘compensated’ quarters in two blocks, one of which contains the forequarter, whole or cut into a maximum of five pieces, and the other, the hindquarter, excluding the tenderloin, in one piece12,8 + 221,1 €/100 kg/net(18)—02023050Crop, chuck and blade and brisket cuts(18)12,8 + 221,1 €/100 kg/net(18)—02023090Other12,8 + 304,1 €/100 kg/net(18)—0203Meat of swine, fresh, chilled or frozenFresh or chilled020311Carcases and half-carcases02031110Of domestic swine53,6 €/100 kg/net(18)—02031190OtherFree—020312Hams, shoulders and cuts thereof, with bone inOf domestic swine02031211Hams and cuts thereof77,8 €/100 kg/net(18)—02031219Shoulders and cuts thereof60,1 €/100 kg/net(18)—02031290OtherFree—020319OtherOf domestic swine02031911Fore-ends and cuts thereof60,1 €/100 kg/net(18)—02031913Loins and cuts thereof, with bone in86,9 €/100 kg/net(18)—02031915Bellies (streaky) and cuts thereof46,7 €/100 kg/net(18)—Other02031955Boneless86,9 €/100 kg/net(18)—02031959Other86,9 €/100 kg/net(18)—02031990OtherFree—Frozen020321Carcases and half-carcases02032110Of domestic swine53,6 €/100 kg/net(18)—02032190OtherFree—020322Hams, shoulders and cuts thereof, with bone inOf domestic swine02032211Hams and cuts thereof77,8 €/100 kg/net(18)—02032219Shoulders and cuts thereof60,1 €/100 kg/net(18)—02032290OtherFree—020329OtherOf domestic swine02032911Fore-ends and cuts thereof60,1 €/100 kg/net(18)—02032913Loins and cuts thereof, with bone in86,9 €/100 kg/net(18)—02032915Bellies (streaky) and cuts thereof46,7 €/100 kg/net(18)—Other02032955Boneless86,9 €/100 kg/net(18)—02032959Other86,9 €/100 kg/net(18)—02032990OtherFree—0204Meat of sheep or goats, fresh, chilled or frozen02041000Carcases and half-carcases of lamb, fresh or chilled12,8 + 171,3 €/100 kg/net(18)—Other meat of sheep, fresh or chilled02042100Carcases and half-carcases12,8 + 171,3 €/100 kg/net(18)—020422Other cuts with bone in02042210Short forequarters12,8 + 119,9 €/100 kg/net(18)—02042230Chines and/or best ends12,8 + 188,5 €/100 kg/net(18)—02042250Legs12,8 + 222,7 €/100 kg/net(18)—02042290Other12,8 + 222,7 €/100 kg/net(18)—02042300Boneless12,8 + 311,8 €/100 kg/net(18)—02043000Carcases and half-carcases of lamb, frozen12,8 + 128,8 €/100 kg/net(18)—Other meat of sheep, frozen02044100Carcases and half-carcases12,8 + 128,8 €/100 kg/net(18)—020442Other cuts with bone in02044210Short forequarters12,8 + 90,2 €/100 kg/net(18)—02044230Chines and/or best ends12,8 + 141,7 €/100 kg/net(18)—02044250Legs12,8 + 167,5 €/100 kg/net(18)—02044290Other12,8 + 167,5 €/100 kg/net(18)—020443Boneless02044310Of lamb12,8 + 234,5 €/100 kg/net(18)—02044390Other12,8 + 234,5 €/100 kg/net(18)—020450Meat of goatsFresh or chilled02045011Carcases and half-carcases12,8 + 171,3 €/100 kg/net(18)—02045013Short forequarters12,8 + 119,9 €/100 kg/net(18)—02045015Chines and/or best ends12,8 + 188,5 €/100 kg/net(18)—02045019Legs12,8 + 222,7 €/100 kg/net(18)—Other02045031Cuts with bone in12,8 + 222,7 €/100 kg/net(18)—02045039Boneless cuts12,8 + 311,8 €/100 kg/net(18)—Frozen02045051Carcases and half-carcases12,8 + 128,8 €/100 kg/net(18)—02045053Short forequarters12,8 + 90,2 €/100 kg/net(18)—02045055Chines and/or best ends12,8 + 141,7 €/100 kg/net(18)—02045059Legs12,8 + 167,5 €/100 kg/net(18)—Other02045071Cuts with bone in12,8 + 167,5 €/100 kg/net(18)—02045079Boneless cuts12,8 + 234,5 €/100 kg/net(18)—020500Meat of horses, asses, mules or hinnies, fresh, chilled or frozen02050020Fresh or chilled5,1—02050080Frozen5,1—0206Edible offal of bovine animals, swine, sheep, goats, horses, asses, mules or hinnies, fresh, chilled or frozen020610Of bovine animals, fresh or chilled02061010For the manufacture of pharmaceutical products(18)Free—Other02061091LiversFree—02061095Thick skirt and thin skirt12,8 + 303,4 €/100 kg/net(18)—02061099OtherFree—Of bovine animals, frozen02062100TonguesFree—02062200LiversFree—020629Other02062910For the manufacture of pharmaceutical products(18)Free—Other02062991Thick skirt and thin skirt12,8 + 304,1 €/100 kg/net(18)—02062999OtherFree—02063000Of swine, fresh or chilledFree—Of swine, frozen02064100LiversFree—020649Other02064920Of domestic swineFree—02064980OtherFree—020680Other, fresh or chilled02068010For the manufacture of pharmaceutical products(18)Free—Other02068091Of horses, asses, mules and hinnies6,4—02068099Of sheep and goatsFree—020690Other, frozen02069010For the manufacture of pharmaceutical products(18)Free—Other02069091Of horses, asses, mules and hinnies6,4—02069099Of sheep and goatsFree—0207Meat and edible offal, of the poultry of heading 0105, fresh, chilled or frozenOf fowls of the species Gallus domesticus020711Not cut in pieces, fresh or chilled02071110Plucked and gutted, with heads and feet, known as ‘83 % chickens’26,2 €/100 kg/net(18)—02071130Plucked and drawn, without heads and feet but with necks, hearts, livers and gizzards, known as ‘70 % chickens’29,9 €/100 kg/net(18)—02071190Plucked and drawn, without heads and feet and without necks, hearts, livers and gizzards, known as ‘65 % chickens’, or otherwise presented32,5 €/100 kg/net(18)—020712Not cut in pieces, frozen02071210Plucked and drawn, without heads and feet but with necks, hearts, livers and gizzards, known as ‘70 % chickens’29,9 €/100 kg/net(18)—02071290Plucked and drawn, without heads and feet and without necks, hearts, livers and gizzards, known as ‘65 % chickens’, or otherwise presented32,5 €/100 kg/net(18)—020713Cuts and offal, fresh or chilledCuts02071310Boneless102,4 €/100 kg/net(18)—With bone in02071320Halves or quarters35,8 €/100 kg/net(18)—02071330Whole wings, with or without tips26,9 €/100 kg/net(18)—02071340Backs, necks, backs with necks attached, rumps and wing-tips18,7 €/100 kg/net(18)—02071350Breasts and cuts thereof60,2 €/100 kg/net(18)—02071360Legs and cuts thereof46,3 €/100 kg/net(18)—02071370Other100,8 €/100 kg/net(18)—Offal02071391Livers6,4—02071399Other18,7 €/100 kg/net—020714Cuts and offal, frozenCuts02071410Boneless102,4 €/100 kg/net(18)—With bone in02071420Halves or quarters35,8 €/100 kg/net(18)—02071430Whole wings, with or without tips26,9 €/100 kg/net(18)—02071440Backs, necks, backs with necks attached, rumps and wing-tips18,7 €/100 kg/net(18)—02071450Breasts and cuts thereof60,2 €/100 kg/net(18)—02071460Legs and cuts thereof46,3 €/100 kg/net(18)—02071470Other100,8 €/100 kg/net(18)—Offal02071491Livers6,4—02071499Other18,7 €/100 kg/net—Of turkeys020724Not cut in pieces, fresh or chilled02072410Plucked and drawn, without heads and feet but with necks, hearts, livers and gizzards, known as ‘80 % turkeys’34 €/100 kg/net(18)—02072490Plucked and drawn, without heads and feet and without necks, hearts, livers and gizzards, known as ‘73 % turkeys’, or otherwise presented37,3 €/100 kg/net(18)—020725Not cut in pieces, frozen02072510Plucked and drawn, without heads and feet but with necks, hearts, livers and gizzards, known as ‘80 % turkeys’34 €/100 kg/net(18)—02072590Plucked and drawn, without heads and feet and without necks, hearts, livers and gizzards, known as ‘73 % turkeys’, or otherwise presented37,3 €/100 kg/net(18)—020726Cuts and offal, fresh or chilledCuts02072610Boneless85,1 €/100 kg/net(18)—With bone in02072620Halves or quarters41 €/100 kg/net(18)—02072630Whole wings, with or without tips26,9 €/100 kg/net(18)—02072640Backs, necks, backs with necks attached, rumps and wing-tips18,7 €/100 kg/net(18)—02072650Breasts and cuts thereof67,9 €/100 kg/net(18)—Legs and cuts thereof02072660Drumsticks and cuts of drumsticks25,5 €/100 kg/net(18)—02072670Other46 €/100 kg/net(18)—02072680Other83 €/100 kg/net(18)—Offal02072691Livers6,4—02072699Other18,7 €/100 kg/net—020727Cuts and offal, frozenCuts02072710Boneless85,1 €/100 kg/net(18)—With bone in02072720Halves or quarters41 €/100 kg/net(18)—02072730Whole wings, with or without tips26,9 €/100 kg/net(18)—02072740Backs, necks, backs with necks attached, rumps and wing-tips18,7 €/100 kg/net(18)—02072750Breasts and cuts thereof67,9 €/100 kg/net(18)—Legs and cuts thereof02072760Drumsticks and cuts thereof25,5 €/100 kg/net(18)—02072770Other46 €/100 kg/net(18)—02072780Other83 €/100 kg/net(18)—Offal02072791Livers6,4—02072799Other18,7 €/100 kg/net—Of ducks, geese or guinea fowls020732Not cut in pieces, fresh or chilledOf ducks02073211Plucked, bled, gutted but not drawn, with heads and feet, known as ‘85 % ducks’38 €/100 kg/net—02073215Plucked and drawn, without heads and feet but with necks, hearts, livers and gizzards, known as ‘70 % ducks’46,2 €/100 kg/net—02073219Plucked and drawn, without heads and feet and without necks, hearts, livers and gizzards, known as ‘63 % ducks’, or otherwise presented51,3 €/100 kg/net—Of geese02073251Plucked, bled, not drawn, with heads and feet, known as ‘82 % geese’45,1 €/100 kg/net—02073259Plucked and drawn, without heads and feet, with or without hearts and gizzards, known as ‘75 % geese’, or otherwise presented48,1 €/100 kg/net—02073290Of guinea fowls49,3 €/100 kg/net—020733Not cut in pieces, frozenOf ducks02073311Plucked and drawn, without heads and feet but with necks, hearts, livers and gizzards, known as ‘70 % ducks’46,2 €/100 kg/net—02073319Plucked and drawn, without heads and feet and without necks, hearts, livers and gizzards, known as ‘63 % ducks’, or otherwise presented51,3 €/100 kg/net—Of geese02073351Plucked, bled, not drawn, with heads and feet, known as ‘82 % geese’45,1 €/100 kg/net—02073359Plucked and drawn, without heads and feet, with or without hearts and gizzards, known as ‘75 % geese’, or otherwise presented48,1 €/100 kg/net—02073390Of guinea fowls49,3 €/100 kg/net—020734Fatty livers, fresh or chilled02073410Of geeseFree—02073490Of ducksFree—020735Other, fresh or chilledCutsBoneless02073511Of geese110,5 €/100 kg/net—02073515Of ducks or guinea fowls128,3 €/100 kg/net—With bone inHalves or quarters02073521Of ducks56,4 €/100 kg/net—02073523Of geese52,9 €/100 kg/net—02073525Of guinea fowls54,2 €/100 kg/net—02073531Whole wings, with or without tips26,9 €/100 kg/net—02073541Backs, necks, backs with necks attached, rumps and wing-tips18,7 €/100 kg/net—Breasts and cuts thereof02073551Of geese86,5 €/100 kg/net—02073553Of ducks or guinea fowls115,5 €/100 kg/net—Legs and cuts thereof02073561Of geese69,7 €/100 kg/net—02073563Of ducks or guinea fowls46,3 €/100 kg/net—02073571Goose or duck paletots66 €/100 kg/net—02073579Other123,2 €/100 kg/net—Offal02073591Livers, other than fatty livers6,4—02073599Other18,7 €/100 kg/net—020736Other, frozenCutsBoneless02073611Of geese110,5 €/100 kg/net—02073615Of ducks or guinea fowls128,3 €/100 kg/net—With bone inHalves or quarters02073621Of ducks56,4 €/100 kg/net—02073623Of geese52,9 €/100 kg/net—02073625Of guinea fowls54,2 €/100 kg/net—02073631Whole wings, with or without tips26,9 €/100 kg/net—02073641Backs, necks, backs with necks attached, rumps and wing-tips18,7 €/100 kg/net—Breasts and cuts thereof02073651Of geese86,5 €/100 kg/net—02073653Of ducks or guinea fowls115,5 €/100 kg/net—Legs and cuts thereof02073661Of geese69,7 €/100 kg/net—02073663Of ducks or guinea fowls46,3 €/100 kg/net—02073671Goose or duck paletots66 €/100 kg/net—02073679Other123,2 €/100 kg/net—OffalLivers02073681Fatty livers of geeseFree—02073685Fatty livers of ducksFree—02073689Other6,4—02073690Other18,7 €/100 kg/net—0208Other meat and edible meat offal, fresh, chilled or frozen020810Of rabbits or haresOf domestic rabbits02081011Fresh or chilled6,4—02081019Frozen6,4—02081090OtherFree—02082000Frogs' legs6,4—02083000Of primates9—020840Of whales, dolphins and porpoises (mammals of the order Cetacea); of manatees and dugongs (mammals of the order Sirenia)02084010Whale meat6,4—02084090Other9—02085000Of reptiles (including snakes and turtles)9—020890Other02089010Of domestic pigeons6,4—Of game, other than of rabbits or hares02089020Of quailsFree—02089040OtherFree—02089055Seal meat6,4—02089060Of reindeer9—02089095Other9—020900Pig fat, free of lean meat, and poultry fat, not rendered or otherwise extracted, fresh, chilled, frozen, salted, in brine, dried or smokedSubcutaneous pig fat02090011Fresh, chilled, frozen, salted or in brine21,4 €/100 kg/net—02090019Dried or smoked23,6 €/100 kg/net—02090030Pig fat, other than that of subheading 0209 00 11 or 0209 00 1912,9 €/100 kg/net—02090090Poultry fat41,5 €/100 kg/net—0210Meat and edible meat offal, salted, in brine, dried or smoked; edible flours and meals of meat or meat offalMeat of swine021011Hams, shoulders and cuts thereof, with bone inOf domestic swineSalted or in brine02101111Hams and cuts thereof77,8 €/100 kg/net—02101119Shoulders and cuts thereof60,1 €/100 kg/net—Dried or smoked02101131Hams and cuts thereof151,2 €/100 kg/net—02101139Shoulders and cuts thereof119 €/100 kg/net—02101190Other15,4—021012Bellies (streaky) and cuts thereofOf domestic swine02101211Salted or in brine46,7 €/100 kg/net—02101219Dried or smoked77,8 €/100 kg/net—02101290Other15,4—021019OtherOf domestic swineSalted or in brine02101910Bacon sides or spencers68,7 €/100 kg/net—02101920Three-quarter sides or middles75,1 €/100 kg/net—02101930Fore-ends and cuts thereof60,1 €/100 kg/net—02101940Loins and cuts thereof86,9 €/100 kg/net—02101950Other86,9 €/100 kg/net—Dried or smoked02101960Fore-ends and cuts thereof119 €/100 kg/net—02101970Loins and cuts thereof149,6 €/100 kg/net—Other02101981Boneless151,2 €/100 kg/net—02101989Other151,2 €/100 kg/net—02101990Other15,4—021020Meat of bovine animals02102010With bone in15,4 + 265,2 €/100 kg/net—02102090Boneless15,4 + 303,4 €/100 kg/net—Other, including edible flours and meals of meat and meat offal02109100Of primates15,4—02109200Of whales, dolphins and porpoises (mammals of the order Cetacea); of manatees and dugongs (mammals of the order Sirenia)15,4—02109300Of reptiles (including snakes and turtles)15,4—021099OtherMeat02109910Of horses, salted, in brine or dried6,4—Of sheep and goats02109921With bone in222,7 €/100 kg/net—02109929Boneless311,8 €/100 kg/net—02109931Of reindeer15,4—02109939Other15,4—OffalOf domestic swine02109941Livers64,9 €/100 kg/net—02109949Other47,2 €/100 kg/net—Of bovine animals02109951Thick skirt and thin skirt15,4 + 303,4 €/100 kg/net—02109959Other12,8—02109960Of sheep and goats15,4—OtherPoultry liver02109971Fatty livers of geese or ducks, salted or in brineFree—02109979Other6,4—02109980Other15,4—02109990Edible flours and meals of meat or meat offal15,4 + 303,4 €/100 kg/net
CHAPTER 3

FISH AND CRUSTACEANS, MOLLUSCS AND OTHER AQUATIC INVERTEBRATES

Notes

This chapter does not cover:

  1. mammals of heading 0106;

  2. meat of mammals of heading 0106 (heading 0208 or 0210);

  3. fish (including livers and roes thereof) or crustaceans, molluscs or other aquatic invertebrates, dead and unfit or unsuitable for human consumption by reason of either their species or their condition (Chapter 5); flours, meals or pellets of fish or of crustaceans, molluscs or other aquatic invertebrates, unfit for human consumption (heading 2301); or

  4. caviar or caviar substitutes prepared from fish eggs (heading 1604).

In this chapter, the term ‘pellets’ means products which have been agglomerated either directly by compression or by the addition of a small quantity of binder.

CN codeDescriptionConventional rate of duty (%)Supplementary unit0301Live fish030110Ornamental fish03011010Freshwater fishFree—03011090Saltwater fish7,5—Other live fish030191Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster)03019110Of the species Oncorhynchus apache or Oncorhynchus chrysogaster8—03019190Other12—03019200Eels (Anguilla spp.)Free—03019300Carp8—030199OtherFreshwater fish03019911Pacific 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)2—03019919Other8—03019990Saltwater fish16—0302Fish, fresh or chilled, excluding fish fillets and other fish meat of heading 0304Salmonidae, excluding livers and roes030211Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster)03021110Of the species Oncorhynchus apache or Oncorhynchus chrysogaster8—03021120Of the species Oncorhynchus mykiss, with heads and gills on, gutted, weighing more than 1,2 kg each, or with heads off, gilled and gutted, weighing more than 1 kg each12—03021180Other12—03021200Pacific 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)2—03021900Other8—Flat fish (Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae and Citharidae), excluding livers and roes030221Halibut (Reinhardtius hippoglossoides, Hippoglossus hippoglossus, Hippoglossus stenolepis)03022110Lesser or Greenland halibut (Reinhardtius hippoglossoides)8—03022130Atlantic halibut (Hippoglossus hippoglossus)8—03022190Pacific halibut (Hippoglossus stenolepis)15—03022200Plaice (Pleuronectes platessa)7,5—03022300Sole (Solea spp.)15—030229Other03022910Megrim (Lepidorhombus spp.)15—03022990Other15—Tunas (of the genus Thunnus), skipjack or stripe-bellied bonito (Euthynnus (Katsuwonus) pelamis), excluding livers and roes030231Albacore or longfinned tunas (Thunnus alalunga)03023110For the industrial manufacture of products of heading 1604(25)22(25)(25)—03023190Other22(25)—030232Yellowfin tunas (Thunnus albacares)03023210For the industrial manufacture of products of heading 1604(25)22(25)(25)—03023290Other22(25)—030233Skipjack or stripe-bellied bonito03023310For the industrial manufacture of products of heading 1604(25)22(25)(25)—03023390Other22(25)—030234Bigeye tunas (Thunnus obesus)03023410For the industrial manufacture of products of heading 1604(25)22(25)(25)—03023490Other22(25)—030235Bluefin tunas (Thunnus thynnus)03023510For the industrial manufacture of products of heading 1604(25)22(25)(25)—03023590Other22(25)—030236Southern bluefin tunas (Thunnus maccoyii)03023610For the industrial manufacture of products of heading 1604(25)22(25)(25)—03023690Other22(25)—030239Other03023910For the industrial manufacture of products of heading 1604(25)22(25)(25)—03023990Other22(25)—03024000Herrings (Clupea harengus, Clupea pallasii), excluding livers and roes(25)—030250Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus), excluding livers and roes03025010Of the species Gadus morhua12—03025090Other12—Other fish, excluding livers and roes030261Sardines (Sardina pilchardus, Sardinops spp.), sardinella (Sardinella spp.), brisling or sprats (Sprattus sprattus)03026110Sardines of the species Sardina pilchardus23—03026130Sardines of the genus Sardinops; sardinella (Sardinella spp.)15—03026180Brisling or sprats (Sprattus sprattus)(25)—03026200Haddock (Melanogrammus aeglefinus)7,5—03026300Coalfish (Pollachius virens)7,5—03026400Mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus)(25)—030265Dogfish and other sharks03026520Dogfish of the species Squalus acanthias6—03026550Dogfish of the species Scyliorhinus spp.6—03026590Other8—03026600Eels (Anguilla spp.)Free—030269OtherFreshwater fish03026911Carp8—03026919Other8—Saltwater fishFish of the genus Euthynnus, other than the skipjack or stripe-bellied bonitos (Euthynnus (Katsuwonus) pelamis) mentioned in subheading 0302 3303026921For the industrial manufacture of products of heading 1604(25)22(25)(25)—03026925Other22(25)—Redfish (Sebastes spp.)03026931Of the species Sebastes marinus7,5—03026933Other7,5—03026935Fish of the species Boreogadus saida12—03026941Whiting (Merlangius merlangus)7,5—03026945Ling (Molva spp.)7,5—03026951Alaska pollack (Theragra chalcogramma) and pollack (Pollachius pollachius)7,5—03026955Anchovies (Engraulis spp.)15—03026961Sea bream (Dentex dentex and Pagellus spp.)15—Hake (Merluccius spp., Urophycis spp.)Hake of the genus Merluccius03026966Cape hake (shallow-water hake) (Merluccius capensis) and deepwater hake (deepwater Cape hake) (Merluccius paradoxus)15—03026967Southern hake (Merluccius australis)15—03026968Other15(25)—03026969Hake of the genus Urophycis15—03026975Ray's bream (Brama spp.)15—03026981Monkfish (Lophius spp.)15—03026985Blue whiting (Micromesistius poutassou or Gadus poutassou)7,5—03026986Southern blue whiting (Micromesistius australis)7,5—03026987Swordfish (Xiphias gladius)15—03026988Toothfish (Dissostichus spp.)15—03026991Horse mackerel (scad) (Caranx trachurus, Trachurus trachurus)15—03026992Pink cusk-eel (Genypterus blacodes)7,5—03026994Sea bass (Dicentrarchus labrax)15—03026995Gilt-head seabreams (Sparus aurata)15—03026999Other15—03027000Livers and roes10—0303Fish, frozen, excluding fish fillets and other fish meat of heading 0304Pacific salmon (Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus), excluding livers and roes03031100Sockeye salmon (red salmon) (Oncorhynchus nerka)2—03031900Other2—Other salmonidae, excluding livers and roes030321Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster)03032110Of the species Oncorhynchus apache or Oncorhynchus chrysogaster9—03032120Of the species Oncorhynchus mykiss, with heads and gills on, gutted, weighing more than 1,2 kg each, or with heads off, gilled and gutted, weighing more than 1 kg each12—03032180Other12—03032200Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho)2—03032900Other9(25)—Flat fish (Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae and Citharidae), excluding livers and roes030331Halibut (Reinhardtius hippoglossoides, Hippoglossus hippoglossus, Hippoglossus stenolepis)03033110Lesser or Greenland halibut (Reinhardtius hippoglossoides)7,5—03033130Atlantic halibut (Hippoglossus hippoglossus)7,5—03033190Pacific halibut (Hippoglossus stenolepis)15—03033200Plaice (Pleuronectes platessa)15—03033300Sole (Solea spp.)7,5—030339Other03033910Flounder (Platichthys flesus)7,5—03033930Fish of the genus Rhombosolea7,5—03033970Other15—Tunas (of the genus Thunnus), skipjack or stripe-bellied bonito (Euthynnus (Katsuwonus) pelamis), excluding livers and roes030341Albacore or longfinned tunas (Thunnus alalunga)For the industrial manufacture of products of heading 1604(25)03034111Whole22(25)(25)—03034113Gilled and gutted22(25)(25)—03034119Other (for example, ‘heads off’)22(25)(25)—03034190Other22(25)—030342Yellowfin tunas (Thunnus albacares)For the industrial manufacture of products of heading 1604(25)Whole03034212Weighing more than 10 kg each20(25)(25)—03034218Other20(25)(25)—Gilled and gutted03034232Weighing more than 10 kg each22(25)(25)—03034238Other22(25)(25)—Other (for example, ‘heads off’)03034252Weighing more than 10 kg each22(25)(25)—03034258Other22(25)(25)—03034290Other22(25)—030343Skipjack or stripe-bellied bonitoFor the industrial manufacture of products of heading 1604(25)03034311Whole22(25)(25)—03034313Gilled and gutted22(25)(25)—03034319Other (for example, ‘heads off’)22(25)(25)—03034390Other22(25)—030344Bigeye tunas (Thunnus obesus)For the industrial manufacture of products of heading 1604(25)03034411Whole22(25)(25)—03034413Gilled and gutted22(25)(25)—03034419Other (for example, ‘heads off’)22(25)(25)—03034490Other22(25)—030345Bluefin tunas (Thunnus thynnus)For the industrial manufacture of products of heading 1604(25)03034511Whole22(25)(25)—03034513Gilled and gutted22(25)(25)—03034519Other (for example, ‘heads off’)22(25)(25)—03034590Other22(25)—030346Southern bluefin tunas (Thunnus maccoyii)For the industrial manufacture of products of heading 1604(25)03034611Whole22(25)(25)—03034613Gilled and gutted22(25)(25)—03034619Other (for example, ‘heads off’)22(25)(25)—03034690Other22(25)—030349OtherFor the industrial manufacture of products of heading 1604(25)03034931Whole22(25)(25)—03034933Gilled and gutted22(25)(25)—03034939Other (for example, ‘heads off’)22(25)(25)—03034980Other22(25)—03035000Herrings (Clupea harengus, Clupea pallasii), excluding livers and roes(25)—030360Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus), excluding livers and roes03036011Of the species Gadus morhua12—03036019Of the species Gadus ogac12—03036090Of the species Gadus macrocephalus12—Other fish, excluding livers and roes030371Sardines (Sardina pilchardus, Sardinops spp.), sardinella (Sardinella spp.), brisling or sprats (Sprattus sprattus)03037110Sardines of the species Sardina pilchardus23—03037130Sardines of the genus Sardinops; sardinella (Sardinella spp.)15—03037180Brisling or sprats (Sprattus sprattus)(25)—03037200Haddock (Melanogrammus aeglefinus)7,5—03037300Coalfish (Pollachius virens)7,5—030374Mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus)03037430Of the species Scomber scombrus or Scomber japonicus(25)—03037490Of the species Scomber australasicus15—030375Dogfish and other sharks03037520Dogfish of the species Squalus acanthias6—03037550Dogfish of the species Scyliorhinus spp.6—03037590Other8—03037600Eels (Anguilla spp.)Free—03037700Sea bass (Dicentrarchus labrax, Dicentrarchus punctatus)15—030378Hake (Merluccius spp., Urophycis spp.)Hake of the genus Merluccius03037811Cape hake (shallow-water hake) (Merluccius capensis) and deepwater hake (deepwater Cape hake) (Merluccius paradoxus)15—03037812Argentine hake (Southwest Atlantic hake) (Merluccius hubbsi)15—03037813Southern hake (Merluccius australis)15—03037819Other15(25)—03037890Hake of the genus Urophycis15—030379OtherFreshwater fish03037911Carp8—03037919Other8—Saltwater fishFish of the genus Euthynnus, other than the skipjack or stripe-bellied bonitos (Euthynnus (Katsuwonus) pelamis) mentioned in subheading 0303 43For the industrial manufacture of products of heading 1604(25)03037921Whole22(25)(25)—03037923Gilled and gutted22(25)(25)—03037929Other (for example, ‘heads off’)22(25)(25)—03037931Other22(25)—Redfish (Sebastes spp.)03037935Of the species Sebastes marinus7,5—03037937Other7,5—03037941Fish of the species Boreogadus saida12—03037945Whiting (Merlangius merlangus)7,5—03037951Ling (Molva spp.)7,5—03037955Alaska pollack (Theragra chalcogramma) and pollack (Pollachius pollachius)15—03037958Fish of the species Orcynopsis unicolor(25)—03037965Anchovies (Engraulis spp.)15—03037971Sea bream (Dentex dentex and Pagellus spp.)15—03037975Ray's bream (Brama spp.)15—03037981Monkfish (Lophius spp.)15—03037983Blue whiting (Micromesistius poutassou or Gadus poutassou)7,5—03037985Southern blue whiting (Micromesistius australis)7,5—03037987Swordfish (Xiphias gladius)7,5—03037988Toothfish (Dissostichus spp.)15—03037991Horse mackerel (scad) (Caranx trachurus, Trachurus trachurus)15—03037992Blue grenadier (Macruronus novaezealandiae)7,5—03037993Pink cusk-eel (Genypterus blacodes)7,5—03037994Fish of the species Pelotreis flavilatus or Peltorhamphus novaezealandiae7,5—03037998Other15—030380Livers and roes03038010Hard and soft roes for the manufacture of deoxyribonucleic acid or protamine sulphate(25)Free—03038090Other10—0304Fish fillets and other fish meat (whether or not minced), fresh, chilled or frozen030410Fresh or chilledFilletsOf freshwater fish03041013Of 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)2—Of trout of the species Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita and Oncorhynchus gilae03041015Of the species Oncorhynchus mykiss weighing more than 400 g each12—03041017Other12—03041019Of other freshwater fish9—Other03041031Of cod (Gadus morhua, Gadus ogac, Gadus macrocephalus) and of fish of the species Boreogadus saida18—03041033Of coalfish (Pollachius virens)18—03041035Of redfish (Sebastes spp.)18—03041038Other18—Other fish meat (whether or not minced)03041091Of freshwater fish8—Other03041097Flaps of herring(25)—03041098Other15(25)—030420Frozen filletsOf freshwater fish03042013Of 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)2—Of trout of the species Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita and Oncorhynchus gilae03042015Of the species Oncorhynchus mykiss weighing more than 400 g each12—03042017Other12—03042019Of other freshwater fish9—OtherOf cod (Gadus morhua, Gadus macrocephalus, Gadus ogac) and of fish of the species Boreogadus saida03042021Of cod of the species Gadus macrocephalus7,5—03042029Other7,5—03042031Of coalfish (Pollachius virens)7,5—03042033Of haddock (Melanogrammus aeglefinus)7,5—Of redfish (Sebastes spp.)03042035Of the species Sebastes marinus7,5—03042037Other7,5—03042041Of whiting (Merlangius merlangus)7,5—03042043Of ling (Molva spp.)7,5—03042045Of tuna (of the genus Thunnus) and of fish of the genus Euthynnus18—Of mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus) and of fish of the species Orcynopsis unicolor03042051Of mackerel of the species Scomber australasicus15—03042053Other15—Of hake (Merluccius spp., Urophycis spp.)Of hake of the genus Merluccius03042055Of Cape hake (shallow-water hake) (Merluccius capensis) and of deepwater hake (deepwater Cape hake) (Merluccius paradoxus)7,5—03042056Of argentine hake (Southwest Atlantic hake) (Merluccius hubbsi)7,5—03042058Other7,5—03042059Of hake of the genus Urophycis7,5—Of dogfish and other sharks03042061Of dogfish (Squalus acanthias and Scyliorhinus spp.)7,5—03042069Of other sharks7,5—03042071Of plaice (Pleuronectes platessa)7,5—03042073Of flounder (Platichthys flesus)7,5—03042075Of herring (Clupea harengus, Clupea pallasii)15—03042079Of megrim (Lepidorhombus spp.)15—03042083Of monkfish (Lophius spp.)15—03042085Of Alaska pollack (Theragra chalcogramma)15—03042087Of swordfish (Xiphias gladius)7,5—03042088Of toothfish (Dissostichus spp.)15—03042091Of blue grenadier (Macruronus novaezealandiae)7,5—03042094Other15(25)—030490Other03049005Surimi15—Other03049010Of freshwater fish8—Other03049022Of herring (Clupea harengus, Clupea pallasii)(25)—03049031Of redfish (Sebastes spp.)8—Of cod (Gadus morhua, Gadus ogac, Gadus macrocephalus) and of fish of the species Boreogadus saida03049035Of cod of the species Gadus macrocephalus7,5—03049038Of cod of the species Gadus morhua7,5—03049039Other7,5—03049041Of coalfish (Pollachius virens)7,5—03049045Of haddock (Melanogrammus aeglefinus)7,5—03049048Of hake (Merluccius spp., Urophycis spp.)7,5—03049051Of megrim (Lepidorhombus spp.)15—03049055Of Ray's bream (Brama spp.)15—03049057Of monkfish (Lophius spp.)7,5—03049059Of blue whiting (Micromesistius poutassou or Gadus poutassou)7,5—03049061Of Alaska pollack (Theragra chalcogramma)7,5—03049065Of swordfish (Xiphias gladius)7,5—03049097Other7,5—0305Fish, 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 consumption03051000Flours, meals and pellets of fish, fit for human consumption13—03052000Livers and roes of fish, dried, smoked, salted or in brine11—030530Fish fillets, dried, salted or in brine, but not smokedOf cod (Gadus morhua, Gadus ogac, Gadus macrocephalus) and of fish of the species Boreogadus saida03053011Of cod of the species Gadus macrocephalus16—03053019Other20—03053030Of 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), salted or in brine15—03053050Of lesser or Greenland halibut (Reinhardtius hippoglossoides), salted or in brine15—03053090Other16—Smoked fish, including fillets03054100Pacific 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)13—03054200Herrings (Clupea harengus, Clupea pallasii)10—030549Other03054910Lesser or Greenland halibut (Reinhardtius hippoglossoides)15—03054920Atlantic halibut (Hippoglossus hippoglossus)16—03054930Mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus)14—03054945Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster)14—03054950Eels (Anguilla spp.)14—03054980Other14—Dried fish, whether or not salted but not smoked030551Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus)03055110Dried, unsalted13(25)—03055190Dried, salted13(25)—030559OtherFish of the species Boreogadus saida03055911Dried, unsalted13(25)—03055919Dried, salted13(25)—03055930Herrings (Clupea harengus, Clupea pallasii)12—03055950Anchovies (Engraulis spp.)10—03055970Atlantic halibut (Hippoglossus hippoglossus)15—03055980Other12—Fish, salted but not dried or smoked and fish in brine03056100Herrings (Clupea harengus, Clupea pallasii)12—03056200Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus)13(25)—03056300Anchovies (Engraulis spp.)10—030569Other03056910Fish of the species Boreogadus saida13(25)—03056930Atlantic halibut (Hippoglossus hippoglossus)15—03056950Pacific 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)11—03056980Other12—0306Crustaceans, whether in shell or not, live, fresh, chilled, frozen, dried, salted or in brine; 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 consumptionFrozen030611Rock lobster and other sea crawfish (Palinurus spp., Panulirus spp., Jasus spp.)03061110Crawfish tails12,5—03061190Other12,5—030612Lobsters (Homarus spp.)03061210Whole6—03061290Other16—030613Shrimps and prawns03061310Of the family Pandalidae12—03061330Shrimps of the genus Crangon18—03061340Deepwater rose shrimps (Parapenaeus longirostris)12—03061350Shrimps of the genus Penaeus12—03061380Other12—030614Crabs03061410Crabs of the species Paralithodes camchaticus, Chionoecetes spp. and Callinectes sapidus7,5—03061430Crabs of the species Cancer pagurus7,5—03061490Other7,5—030619Other, including flours, meals and pellets of crustaceans, fit for human consumption03061910Freshwater crayfish7,5—03061930Norway lobsters (Nephrops norvegicus)12—03061990Other12—Not frozen03062100Rock lobster and other sea crawfish (Palinurus spp., Panulirus spp., Jasus spp.)12,5—030622Lobsters (Homarus spp.)03062210Live8—Other03062291Whole8—03062299Other10—030623Shrimps and prawns03062310Of the family Pandalidae12—Shrimps of the genus Crangon03062331Fresh, chilled or cooked by steaming or by boiling in water18—03062339Other18—03062390Other12—030624Crabs03062430Crabs of the species Cancer pagurus7,5—03062480Other7,5—030629Other, including flours, meals and pellets of crustaceans, fit for human consumption03062910Freshwater crayfish7,5—03062930Norway lobsters (Nephrops norvegicus)12—03062990Other12—0307Molluscs, whether in shell or not, live, fresh, chilled, frozen, dried, salted or in brine; aquatic invertebrates other than crustaceans and molluscs, live, fresh, chilled, frozen, dried, salted or in brine; flours, meals and pellets of aquatic invertebrates other than crustaceans, fit for human consumption030710Oysters03071010Flat oysters (of the genus Ostrea), live and weighing (shell included) not more than 40 g eachFree—03071090Other9—Scallops, including queen scallops, of the genera Pecten, Chlamys or Placopecten03072100Live, fresh or chilled8—030729Other03072910Coquilles St Jacques (Pecten maximus), frozen8—03072990Other8—Mussels (Mytilus spp., Perna spp.)030731Live, fresh or chilled03073110Mytilus spp.10—03073190Perna spp.8—030739Other03073910Mytilus spp.10—03073990Perna spp.8—Cuttle fish (Sepia officinalis, Rossia macrosoma, Sepiola spp.) and squid (Ommastrephes spp., Loligo spp., Nototodarus spp., Sepioteuthis spp.)030741Live, fresh or chilled03074110Cuttle fish (Sepia officinalis, Rossia macrosoma, Sepiola spp.)8—Squid (Ommastrephes spp., Loligo spp., Nototodarus spp., Sepioteuthis spp.)03074191Loligo spp., Ommastrephes sagittatus6—03074199Other8—030749OtherFrozenCuttle fish (Sepia officinalis, Rossia macrosoma, Sepiola spp.)Of the genus Sepiola03074901Lesser cuttle fish (Sepiola rondeleti)6—03074911Other8—03074918Other8—Squid (Ommastrephes spp., Loligo spp., Nototodarus spp., Sepioteuthis spp.)Loligo spp.03074931Loligo vulgaris6—03074933Loligo pealei6—03074935Loligo patagonica6—03074938Other6—03074951Ommastrephes sagittatus6—03074959Other8—Other03074971Cuttle fish (Sepia officinalis, Rossia macrosoma, Sepiola spp.)8—Squid (Ommastrephes spp., Loligo spp., Nototodarus spp., Sepioteuthis spp.)03074991Loligo spp., Ommastrephes sagittatus6—03074999Other8—Octopus (Octopus spp.)03075100Live, fresh or chilled8—030759Other03075910Frozen8—03075990Other8—03076000Snails, other than sea snailsFree—Other, including flours, meals and pellets of aquatic invertebrates other than crustaceans, fit for human consumption03079100Live, fresh or chilled11—030799OtherFrozen03079911Illex spp.8—03079913Striped venus and other species of the family Veneridae8—03079915Jellyfish (Rhopilema spp.)Free—03079918Other11—03079990Other11
CHAPTER 4

DAIRY PRODUCE; BIRDS' EGGS; NATURAL HONEY; EDIBLE PRODUCTS OF ANIMAL ORIGIN, NOT ELSEWHERE SPECIFIED OR INCLUDED

Notes

The expression ‘milk’ means full-cream milk or partially or completely skimmed milk.

For the purposes of heading 0405:

  1. the term ‘butter’ means natural butter, whey butter or recombined butter (fresh, salted or rancid, including canned butter) derived exclusively from milk, with a milkfat content of 80 % or more but not more than 95 % by weight, a maximum milk solids-not-fat content of 2 % by weight and a maximum water content of 16 % by weight. Butter does not contain added emulsifiers, but may contain sodium chloride, food colours, neutralising salts and cultures of harmless lactic-acid-producing bacteria;

  2. the expression ‘dairy spreads’ means a spreadable emulsion of the water-in-oil type, containing milkfat as the only fat in the product, with a milkfat content of 39 % or more but less than 80 % by weight.

Products obtained by the concentration of whey and with the addition of milk or milkfat are to be classified as cheese in heading 0406 provided that they have the three following characteristics:

  1. a milkfat content, by weight of the dry matter, of 5 % or more;

  2. a dry matter content, by weight, of at least 70 % but not exceeding 85 %; and

  3. they are moulded or capable of being moulded.

This chapter does not cover:

  1. products obtained from whey, containing by weight more than 95 % lactose, expressed as anhydrous lactose calculated on the dry matter (heading 1702); or

  2. albumins (including concentrates of two or more whey proteins, containing by weight more than 80 % whey proteins, calculated on the dry matter) (heading 3502) or globulins (heading 3504).

Subheading notes

For the purposes of subheading 0404 10, the expression ‘modified whey’ means products consisting of whey constituents, i.e., whey from which all or part of the lactose, proteins or minerals have been removed, whey to which natural whey constituents have been added, and products obtained by mixing natural whey constituents.

For the purposes of subheading 0405 10, the term ‘butter’ does not include dehydrated butter or ghee (subheading 0405 90).

Additional note

The duty rate applicable to mixtures falling in headings 0401 to 0406 shall be as follows:

  1. in mixtures where one of the components represents at least 90 % by weight, the rate applicable to that component applies;

  2. in other mixtures, the rate applicable shall be that of the component which results in the highest amount of import duty.

CN codeDescriptionConventional rate of duty (%)Supplementary unit0401Milk and cream, not concentrated nor containing added sugar or other sweetening matter040110Of a fat content, by weight, not exceeding 1 %04011010In immediate packings of a net content not exceeding two litres13,8 €/100 kg/net—04011090Other12,9 €/100 kg/net—040120Of a fat content, by weight, exceeding 1 % but not exceeding 6 %Not exceeding 3 %04012011In immediate packings of a net content not exceeding two litres18,8 €/100 kg/net—04012019Other17,9 €/100 kg/net—Exceeding 3 %04012091In immediate packings of a net content not exceeding two litres22,7 €/100 kg/net—04012099Other21,8 €/100 kg/net—040130Of a fat content, by weight, exceeding 6 %Not exceeding 21 %04013011In immediate packings of a net content not exceeding two litres57,5 €/100 kg/net—04013019Other56,6 €/100 kg/net—Exceeding 21 % but not exceeding 45 %04013031In immediate packings of a net content not exceeding two litres110 €/100 kg/net—04013039Other109,1 €/100 kg/net—Exceeding 45 %04013091In immediate packings of a net content not exceeding two litres183,7 €/100 kg/net—04013099Other182,8 €/100 kg/net—0402Milk and cream, concentrated or containing added sugar or other sweetening matter040210In powder, granules or other solid forms, of a fat content, by weight, not exceeding 1,5 %Not containing added sugar or other sweetening matter04021011In immediate packings of a net content not exceeding 2,5 kg125,4 €/100 kg/net—04021019Other118,8 €/100 kg/net(34)—Other04021091In immediate packings of a net content not exceeding 2,5 kg1,19 €/kg + 27,5 €/100 kg/net(34)—04021099Other1,19 €/kg + 21 €/100 kg/net(34)—In powder, granules or other solid forms, of a fat content, by weight, exceeding 1,5 %040221Not containing added sugar or other sweetening matterOf a fat content, by weight, not exceeding 27 %04022111In immediate packings of a net content not exceeding 2,5 kg135,7 €/100 kg/net—Other04022117Of a fat content, by weight, not exceeding 11 %130,4 €/100 kg/net—04022119Of a fat content, by weight, exceeding 11 % but not exceeding 27 %130,4 €/100 kg/net—Of a fat content, by weight, exceeding 27 %04022191In immediate packings of a net content not exceeding 2,5 kg167,2 €/100 kg/net—04022199Other161,9 €/100 kg/net—040229OtherOf a fat content, by weight, not exceeding 27 %04022911Special milk, for infants, in hermetically sealed containers of a net content not exceeding 500 g, of a fat content, by weight, exceeding 10 %1,31 €/kg + 22 €/100 kg/net(34)—Other04022915In immediate packings of a net content not exceeding 2,5 kg1,31 €/kg + 22 €/100 kg/net(34)—04022919Other1,31 €/kg + 16,8 €/100 kg/net(34)—Of a fat content, by weight, exceeding 27 %04022991In immediate packings of a net content not exceeding 2,5 kg1,62 €/kg + 22 €/100 kg/net(34)—04022999Other1,62 €/kg + 16,8 €/100 kg/net(34)—Other040291Not containing added sugar or other sweetening matterOf a fat content, by weight, not exceeding 8 %04029111In immediate packings of a net content not exceeding 2,5 kg34,7 €/100 kg/net—04029119Other34,7 €/100 kg/net—Of a fat content, by weight, exceeding 8 % but not exceeding 10 %04029131In immediate packings of a net content not exceeding 2,5 kg43,4 €/100 kg/net—04029139Other43,4 €/100 kg/net—Of a fat content, by weight, exceeding 10 % but not exceeding 45 %04029151In immediate packings of a net content not exceeding 2,5 kg110 €/100 kg/net—04029159Other109,1 €/100 kg/net—Of a fat content, by weight, exceeding 45 %04029191In immediate packings of a net content not exceeding 2,5 kg183,7 €/100 kg/net—04029199Other182,8 €/100 kg/net—040299OtherOf a fat content, by weight, not exceeding 9,5 %04029911In immediate packings of a net content not exceeding 2,5 kg57,2 €/100 kg/net—04029919Other57,2 €/100 kg/net—Of a fat content, by weight, exceeding 9,5 % but not exceeding 45 %04029931In immediate packings of a net content not exceeding 2,5 kg1,08 €/kg + 19,4 €/100 kg/net(34)—04029939Other1,08 €/kg + 18,5 €/100 kg/net(34)—Of a fat content, by weight, exceeding 45 %04029991In immediate packings of a net content not exceeding 2,5 kg1,81 €/kg + 19,4 €/100 kg/net(34)—04029999Other1,81 €/kg + 18,5 €/100 kg/net(34)—0403Buttermilk, curdled milk and cream, yogurt, 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 cocoa040310YogurtNot flavoured nor containing added fruit, nuts or cocoaNot containing added sugar or other sweetening matter, of a fat content, by weight04031011Not exceeding 3 %20,5 €/100 kg/net—04031013Exceeding 3 % but not exceeding 6 %24,4 €/100 kg/net—04031019Exceeding 6 %59,2 €/100 kg/net—Other, of a fat content, by weight04031031Not exceeding 3 %0,17 €/kg + 21,1 €/100 kg/net(34)—04031033Exceeding 3 % but not exceeding 6 %0,20 €/kg + 21,1 €/100 kg/net(34)—04031039Exceeding 6 %0,54 €/kg + 21,1 €/100 kg/net(34)—Flavoured or containing added fruit, nuts or cocoaIn powder, granules or other solid forms, of a milkfat content, by weight04031051Not exceeding 1,5 %8,3 + 95 €/100 kg/net—04031053Exceeding 1,5 % but not exceeding 27 %8,3 + 130,4 €/100 kg/net—04031059Exceeding 27 %8,3 + 168,8 €/100 kg/net—Other, of a milkfat content, by weight04031091Not exceeding 3 %8,3 + 12,4 €/100 kg/net—04031093Exceeding 3 % but not exceeding 6 %8,3 + 17,1 €/100 kg/net—04031099Exceeding 6 %8,3 + 26,6 €/100 kg/net—040390OtherNot flavoured nor containing added fruit, nuts or cocoaIn powder, granules or other solid formsNot containing added sugar or other sweetening matter, of a fat content, by weight04039011Not exceeding 1,5 %100,4 €/100 kg/net—04039013Exceeding 1,5 % but not exceeding 27 %135,7 €/100 kg/net—04039019Exceeding 27 %167,2 €/100 kg/net—Other, of a fat content, by weight04039031Not exceeding 1,5 %0,95 €/kg + 22 €/100 kg/net(34)—04039033Exceeding 1,5 % but not exceeding 27 %1,31 €/kg + 22 €/100 kg/net(34)—04039039Exceeding 27 %1,62 €/kg + 22 €/100 kg/net(34)—OtherNot containing added sugar or other sweetening matter, of a fat content, by weight04039051Not exceeding 3 %20,5 €/100 kg/net—04039053Exceeding 3 % but not exceeding 6 %24,4 €/100 kg/net—04039059Exceeding 6 %59,2 €/100 kg/net—Other, of a fat content, by weight04039061Not exceeding 3 %0,17 €/kg + 21,1 €/100 kg/net(34)—04039063Exceeding 3 % but not exceeding 6 %0,20 €/kg + 21,1 €/100 kg/net(34)—04039069Exceeding 6 %0,54 €/kg + 21,1 €/100 kg/net(34)—Flavoured or containing added fruit, nuts or cocoaIn powder, granules or other solid forms, of a milkfat content, by weight04039071Not exceeding 1,5 %8,3 + 95 €/100 kg/net—04039073Exceeding 1,5 % but not exceeding 27 %8,3 + 130,4 €/100 kg/net—04039079Exceeding 27 %8,3 + 168,8 €/100 kg/net—Other, of a milkfat content, by weight04039091Not exceeding 3 %8,3 + 12,4 €/100 kg/net—04039093Exceeding 3 % but not exceeding 6 %8,3 + 17,1 €/100 kg/net—04039099Exceeding 6 %8,3 + 26,6 €/100 kg/net—0404Whey, whether or not concentrated or containing added sugar or other sweetening matter; products consisting of natural milk constituents, whether or not containing added sugar or other sweetening matter, not elsewhere specified or included040410Whey and modified whey, whether or not concentrated or containing added sugar or other sweetening matterIn powder, granules or other solid formsNot containing added sugar or other sweetening matter, of a protein content (nitrogen content × 6,38), by weightNot exceeding 15 %, and of a fat content, by weight04041002Not exceeding 1,5 %7 €/100 kg/net—04041004Exceeding 1,5 % but not exceeding 27 %135,7 €/100 kg/net—04041006Exceeding 27 %167,2 €/100 kg/net—Exceeding 15 %, and of a fat content, by weight04041012Not exceeding 1,5 %100,4 €/100 kg/net—04041014Exceeding 1,5 % but not exceeding 27 %135,7 €/100 kg/net—04041016Exceeding 27 %167,2 €/100 kg/net—Other, of a protein content (nitrogen content × 6,38), by weightNot exceeding 15 %, and of a fat content, by weight04041026Not exceeding 1,5 %0,07 €/kg/net + 16,8 €/100 kg/net(34)—04041028Exceeding 1,5 % but not exceeding 27 %1,31 €/kg/net + 22 €/100 kg/net(34)—04041032Exceeding 27 %1,62 €/kg/net + 22 €/100 kg/net(34)—Exceeding 15 %, and of a fat content, by weight04041034Not exceeding 1,5 %0,95 €/kg/net + 22 €/100 kg/net(34)—04041036Exceeding 1,5 % but not exceeding 27 %1,31 €/kg/net + 22 €/100 kg/net(34)—04041038Exceeding 27 %1,62 €/kg/net + 22 €/100 kg/net(34)—OtherNot containing added sugar or other sweetening matter, of a protein content (nitrogen content × 6,38), by weightNot exceeding 15 %, and of a fat content, by weight04041048Not exceeding 1,5 %0,07 €/kg/net(34)—04041052Exceeding 1,5 % but not exceeding 27 %135,7 €/100 kg/net—04041054Exceeding 27 %167,2 €/100 kg/net—Exceeding 15 %, and of a fat content, by weight04041056Not exceeding 1,5 %100,4 €/100 kg/net—04041058Exceeding 1,5 % but not exceeding 27 %135,7 €/100 kg/net—04041062Exceeding 27 %167,2 €/100 kg/net—Other, of a protein content (nitrogen content × 6,38), by weightNot exceeding 15 %, and of a fat content, by weight04041072Not exceeding 1,5 %0,07 €/kg/net + 16,8 €/100 kg/net(34)—04041074Exceeding 1,5 % but not exceeding 27 %1,31 €/kg/net + 22 €/100 kg/net(34)—04041076Exceeding 27 %1,62 €/kg/net + 22 €/100 kg/net(34)—Exceeding 15 %, and of a fat content, by weight04041078Not exceeding 1,5 %0,95 €/kg/net + 22 €/100 kg/net(34)—04041082Exceeding 1,5 % but not exceeding 27 %1,31 €/kg/net + 22 €/100 kg/net(34)—04041084Exceeding 27 %1,62 €/kg/net + 22 €/100 kg/net(34)—040490OtherNot containing added sugar or other sweetening matter, of a fat content, by weight04049021Not exceeding 1,5 %100,4 €/100 kg/net—04049023Exceeding 1,5 % but not exceeding 27 %135,7 €/100 kg/net—04049029Exceeding 27 %167,2 €/100 kg/net—Other, of a fat content, by weight04049081Not exceeding 1,5 %0,95 €/kg/net + 22 €/100 kg/net(34)—04049083Exceeding 1,5 % but not exceeding 27 %1,31 €/kg/net + 22 €/100 kg/net(34)—04049089Exceeding 27 %1,62 €/kg/net + 22 €/100 kg/net(34)—0405Butter and other fats and oils derived from milk; dairy spreads040510ButterOf a fat content, by weight, not exceeding 85 %Natural butter04051011In immediate packings of a net content not exceeding 1 kg189,6 €/100 kg/net(34)—04051019Other189,6 €/100 kg/net(34)—04051030Recombined butter189,6 €/100 kg/net(34)—04051050Whey butter189,6 €/100 kg/net(34)—04051090Other231,3 €/100 kg/net(34)—040520Dairy spreads04052010Of a fat content, by weight, of 39 % or more but less than 60 %9 + EA(34)—04052030Of a fat content, by weight, of 60 % or more but not exceeding 75 %9 + EA(34)—04052090Of a fat content, by weight, of more than 75 % but less than 80 %189,6 €/100 kg/net—040590Other04059010Of a fat content, by weight, of 99,3 % or more and of a water content, by weight, not exceeding 0,5 %231,3 €/100 kg/net(34)—04059090Other231,3 €/100 kg/net(34)—0406Cheese and curd040610Fresh (unripened or uncured) cheese, including whey cheese, and curd04061020Of a fat content, by weight, not exceeding 40 %185,2 €/100 kg/net(34)—04061080Other221,2 €/100 kg/net(34)—040620Grated or powdered cheese, of all kinds04062010Glarus herb cheese (known as Schabziger) made from skimmed milk and mixed with finely ground herbs(34)7,7—04062090Other188,2 €/100 kg/net(34)—040630Processed cheese, not grated or powdered04063010In the manufacture of which no cheeses other than Emmentaler, Gruyère and Appenzell have been used and which may contain, as an addition, Glarus herb cheese (known as Schabziger); put up for retail sale, of a fat content by weight in the dry matter not exceeding 56 %144,9 €/100 kg/net(34)—OtherOf a fat content, by weight, not exceeding 36 % and of a fat content, by weight, in the dry matter04063031Not exceeding 48 %139,1 €/100 kg/net(34)—04063039Exceeding 48 %144,9 €/100 kg/net(34)—04063090Of a fat content, by weight, exceeding 36 %215 €/100 kg/net(34)—040640Blue-veined cheese04064010Roquefort140,9 €/100 kg/net(34)—04064050Gorgonzola140,9 €/100 kg/net(34)—04064090Other140,9 €/100 kg/net(34)—040690Other cheese04069001For processing(34)167,1 €/100 kg/net(34)—Other04069013Emmentaler171,7 €/100 kg/net(34)—04069015Gruyère, Sbrinz171,7 €/100 kg/net(34)—04069017Bergkäse, Appenzell171,7 €/100 kg/net(34)—04069018Fromage fribourgeois, Vacherin Mont d'Or and Tête de Moine171,7 €/100 kg/net(34)—04069019Glarus herb cheese (known as Schabziger) made from skimmed milk and mixed with finely ground herbs(34)7,7—04069021Cheddar167,1 €/100 kg/net(34)—04069023Edam151 €/100 kg/net(34)—04069025Tilsit151 €/100 kg/net(34)—04069027Butterkäse151 €/100 kg/net(34)—04069029Kashkaval151 €/100 kg/net(34)—Feta04069031Of sheep's milk or buffalo milk in containers containing brine, or in sheepskin or goatskin bottles151 €/100 kg/net(34)—04069033Other151 €/100 kg/net(34)—04069035Kefalo-Tyri151 €/100 kg/net(34)—04069037Finlandia151 €/100 kg/net(34)—04069039Jarlsberg151 €/100 kg/net(34)—Other04069050Cheese of sheep's milk or buffalo milk in containers containing brine, or in sheepskin or goatskin bottles151 €/100 kg/net(34)—OtherOf a fat content, by weight, not exceeding 40 % and a water content, by weight, in the non-fatty matterNot exceeding 47 %04069061Grana Padano, Parmigiano Reggiano188,2 €/100 kg/net—04069063Fiore Sardo, Pecorino188,2 €/100 kg/net(34)—04069069Other188,2 €/100 kg/net(34)—Exceeding 47 % but not exceeding 72 %04069073Provolone151 €/100 kg/net(34)—04069075Asiago, Caciocavallo, Montasio, Ragusano151 €/100 kg/net(34)—04069076Danbo, Fontal, Fontina, Fynbo, Havarti, Maribo, Samsø151 €/100 kg/net(34)—04069078Gouda151 €/100 kg/net(34)—04069079Esrom, Italico, Kernhem, Saint-Nectaire, Saint-Paulin, Taleggio151 €/100 kg/net(34)—04069081Cantal, Cheshire, Wensleydale, Lancashire, Double Gloucester, Blarney, Colby, Monterey151 €/100 kg/net(34)—04069082Camembert151 €/100 kg/net(34)—04069084Brie151 €/100 kg/net(34)—04069085Kefalograviera, Kasseri151 €/100 kg/net—Other cheese, of a water content, by weight, in the non-fatty matter04069086Exceeding 47 % but not exceeding 52 %151 €/100 kg/net(34)—04069087Exceeding 52 % but not exceeding 62 %151 €/100 kg/net(34)—04069088Exceeding 62 % but not exceeding 72 %151 €/100 kg/net(34)—04069093Exceeding 72 %185,2 €/100 kg/net(34)—04069099Other221,2 €/100 kg/net(34)—040700Birds' eggs, in shell, fresh, preserved or cookedOf poultryFor hatching(34)04070011Of turkeys or geese105 €/1 000 p/stp/st04070019Other35 €/1 000 p/stp/st04070030Other30,4 €/100 kg/net(34)1 000 p/st04070090Other7,7p/st0408Birds' 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 matterEgg yolks040811Dried04081120Unfit for human consumption(34)Free—04081180Other142,3 €/100 kg/net(34)—040819Other04081920Unfit for human consumption(34)Free—Other04081981Liquid62 €/100 kg/net(34)—04081989Other, including frozen66,3 €/100 kg/net(34)—Other040891Dried04089120Unfit for human consumption(34)Free—04089180Other137,4 €/100 kg/net(34)—040899Other04089920Unfit for human consumption(34)Free—04089980Other35,3 €/100 kg/net(34)—04090000Natural honey17,3—04100000Edible products of animal origin, not elsewhere specified or included7,7
CHAPTER 5

PRODUCTS OF ANIMAL ORIGIN, NOT ELSEWHERE SPECIFIED OR INCLUDED

Notes

This chapter does not cover:

  1. edible products (other than guts, bladders and stomachs of animals, whole and pieces thereof, and animal blood, liquid or dried);

  2. hides or skins (including furskins), other than goods of heading 0505 and parings and similar waste of raw hides or skins of heading 0511(Chapter 41 or 43);

  3. animal textile materials, other than horsehair and horsehair waste (Section XI); or

  4. prepared knots or tufts for broom or brush making (heading 9603).

For the purposes of heading 0501, the sorting of hair by length (provided the root ends and tip ends respectively are not arranged together) shall be deemed not to constitute working.

Throughout the nomenclature, elephant, hippopotamus, walrus, narwhal and wild boar tusks, rhinoceros horns and the teeth of all animals are regarded as ‘ivory’.

Throughout the nomenclature, the expression ‘horsehair’ means hair of the manes or tails of equine or bovine animals.

CN codeDescriptionConventional rate of duty (%)Supplementary unit05010000Human hair, unworked, whether or not washed or scoured; waste of human hairFree—0502Pigs', hogs' or boars' bristles and hair; badger hair and other brush making hair; waste of such bristles or hair05021000Pigs', hogs' or boars' bristles and hair and waste thereofFree—05029000OtherFree—05030000Horsehair and horsehair waste, whether or not put up as a layer with or without supporting materialFree—05040000Guts, bladders and stomachs of animals (other than fish), whole and pieces thereof, fresh, chilled, frozen, salted, in brine, dried or smokedFree—0505Skins 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 feathers050510Feathers of a kind used for stuffing; down05051010RawFree—05051090OtherFree—05059000OtherFree—0506Bones and horn-cores, unworked, defatted, simply prepared (but not cut to shape), treated with acid or degelatinised; powder and waste of these products05061000Ossein and bones treated with acidFree—05069000OtherFree—0507Ivory, tortoiseshell, 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 products05071000Ivory; ivory powder and wasteFree—05079000OtherFree—05080000Coral 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 thereofFree—050900Natural sponges of animal origin05090010RawFree—05090090Other5,1—05100000Ambergris, 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 preservedFree—0511Animal products not elsewhere specified or included; dead animals of Chapter 1 or 3, unfit for human consumption05111000Bovine semenFreep/st(35)Other051191Products of fish or crustaceans, molluscs or other aquatic invertebrates; dead animals of Chapter 305119110Fish wasteFree—05119190OtherFree—051199Other05119910Sinews or tendons; parings and similar waste of raw hides or skinsFree—05119990OtherFree

SECTION II

VEGETABLE PRODUCTS

Note

In this section, the term ‘pellets’ means products which have been agglomerated either directly by compression or by the addition of a binder in a proportion not exceeding 3 % by weight.

CHAPTER 6

LIVE TREES AND OTHER PLANTS; BULBS, ROOTS AND THE LIKE; CUT FLOWERS AND ORNAMENTAL FOLIAGE

Notes

Subject to the second part of heading 0601, this chapter covers only live trees and goods (including seedling vegetables) of a kind commonly supplied by nursery gardeners or florists for planting or for ornamental use; nevertheless, it does not include potatoes, onions, shallots, garlic or other products of Chapter 7.

Any reference in heading 0603 or 0604 to goods of any kind shall be construed as including a reference to bouquets, floral baskets, wreaths and similar articles made wholly or partly of goods of that kind, account not being taken of accessories of other materials. However, these headings do not include collages or similar decorative plaques of heading 9701.

CN codeDescriptionConventional rate of duty (%)Supplementary unit0601Bulbs, tubers, tuberous roots, corms, crowns and rhizomes, dormant, in growth or in flower; chicory plants and roots other than roots of heading 1212060110Bulbs, tubers, tuberous roots, corms, crowns and rhizomes, dormant06011010Hyacinths5,1p/st06011020Narcissi5,1p/st06011030Tulips5,1p/st06011040Gladioli5,1p/st06011090Other5,1—060120Bulbs, tubers, tuberous roots, corms, crowns and rhizomes, in growth or in flower; chicory plants and roots06012010Chicory plants and rootsFree—06012030Orchids, hyacinths, narcissi and tulips9,6—06012090Other6,4—0602Other live plants (including their roots), cuttings and slips; mushroom spawn060210Unrooted cuttings and slips06021010Of vinesFree—06021090Other4—060220Trees, shrubs and bushes, grafted or not, of kinds which bear edible fruit or nuts06022010Vine slips, grafted or rootedFree—06022090Other8,3—06023000Rhododendrons and azaleas, grafted or not8,3—060240Roses, grafted or not06024010Neither budded nor grafted8,3p/st06024090Budded or grafted8,3p/st060290Other06029010Mushroom spawn8,3—06029020Pineapple plantsFree—06029030Vegetable and strawberry plants8,3—OtherOutdoor plantsTrees, shrubs and bushes06029041Forest trees8,3—Other06029045Rooted cuttings and young plants6,5—06029049Other8,3—Other outdoor plants06029051Perennial plants8,3—06029059Other8,3—Indoor plants06029070Rooted cuttings and young plants, excluding cacti6,5—Other06029091Flowering plants with buds or flowers, excluding cacti6,5—06029099Other6,5—0603Cut flowers and flower buds of a kind suitable for bouquets or for ornamental purposes, fresh, dried, dyed, bleached, impregnated or otherwise prepared060310Fresh06031010Roses(36)p/st06031020Carnations(36)p/st06031030Orchids(36)p/st06031040Gladioli(36)p/st06031050Chrysanthemums(36)p/st06031080Other(36)—06039000Other10—0604Foliage, 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 prepared060410Mosses and lichens06041010Reindeer mossFree—06041090Other5—Other060491Fresh06049120Christmas trees2,5p/st06049140Conifer branches2,5—06049190Other2—060499Other06049910Not further prepared than driedFree—06049990Other10,9
CHAPTER 7

EDIBLE VEGETABLES AND CERTAIN ROOTS AND TUBERS

Notes

This chapter does not cover forage products of heading 1214.

In headings 0709 to 0712, the word ‘vegetables’ includes edible mushrooms, truffles, olives, capers, marrows, pumpkins, aubergines, sweetcorn (Zea mays var. saccharata), fruits of the genus Capsicum or of the genus Pimenta, fennel, parsley, chervil, tarragon, cress and sweet marjoram (Majorana hortensis or Origanum majorana).

Heading 0712 covers all dried vegetables of the kinds falling in headings 0701 to 0711, other than:

  1. dried leguminous vegetables, shelled (heading 0713);

  2. sweetcorn in the forms specified in headings 1102 to 1104;

  3. flour, meal, powder, flakes, granules and pellets of potatoes (heading 1105);

  4. flour, meal and powder of the dried leguminous vegetables of heading 0713 (heading 1106).

However, dried or crushed or ground fruits of the genus Capsicum or of the genus Pimenta are excluded from this chapter (heading 0904).

Additional note

For the purposes of subheading 0714 10 10, the expression ‘pellets of flour and meal’ means pellets of which, when dispersed in water, at least 95 % by weight passes through a woven metal wire cloth sieve with an aperture of 2 mm, calculated on the dry matter.

CN codeDescriptionConventional rate of duty (%)Supplementary unit0701Potatoes, fresh or chilled07011000Seed(49)4,5—070190Other07019010For the manufacture of starch(49)5,8—Other07019050New, from 1 January to 30 June(49)—07019090Other11,5—07020000Tomatoes, fresh or chilled(49)—0703Onions, shallots, garlic, leeks and other alliaceous vegetables, fresh or chilled070310Onions and shallotsOnions07031011Sets9,6—07031019Other9,6—07031090Shallots9,6—07032000Garlic9,6 + 120 €/100 kg/net(49)—07039000Leeks and other alliaceous vegetables10,4—0704Cabbages, cauliflowers, kohlrabi, kale and similar edible brassicas, fresh or chilled07041000Cauliflowers and headed broccoli(49)—07042000Brussels sprouts12—070490Other07049010White cabbages and red cabbages12 MIN 0,4 €/100 kg/net—07049090Other12—0705Lettuce (Lactuca sativa) and chicory (Cichorium spp.), fresh or chilledLettuce07051100Cabbage lettuce (head lettuce)(49)—07051900Other10,4—Chicory07052100Witloof chicory (Cichorium intybus var. foliosum)10,4—07052900Other10,4—0706Carrots, turnips, salad beetroot, salsify, celeriac, radishes and similar edible roots, fresh or chilled07061000Carrots and turnips13,6(49)—070690Other07069010Celeriac (rooted celery or German celery)(49)—07069030Horseradish (Cochlearia armoracia)12—07069090Other13,6—070700Cucumbers and gherkins, fresh or chilled07070005Cucumbers(49)—07070090Gherkins12,8—0708Leguminous vegetables, shelled or unshelled, fresh or chilled07081000Peas (Pisum sativum)(49)—07082000Beans (Vigna spp., Phaseolus spp.)(49)—07089000Other leguminous vegetables11,2—0709Other vegetables, fresh or chilled07091000Globe artichokes(49)—07092000Asparagus10,2—07093000Aubergines (eggplants)12,8—07094000Celery other than celeriac12,8—Mushrooms and truffles07095100Mushrooms of the genus Agaricus12,8—07095200Truffles6,4—070959Other07095910Chanterelles3,2—07095930Flap mushrooms5,6—07095990Other6,4—070960Fruits of the genus Capsicum or of the genus Pimenta07096010Sweet peppers7,2(49)—Other07096091Of the genus Capsicum, for the manufacture of capsicin or capsicum oleoresin dyes(49)Free—07096095For the industrial manufacture of essential oils or resinoids(49)Free—07096099Other6,4—07097000Spinach, New Zealand spinach and orache spinach (garden spinach)10,4—070990Other07099010Salad vegetables, other than lettuce (Lactuca sativa) and chicory (Cichorium spp.)10,4—07099020Chard (or white beet) and cardoons10,4—Olives07099031For uses other than the production of oil(49)4,5—07099039Other13,1 €/100 kg/net—07099040Capers5,6—07099050Fennel8—07099060Sweetcorn9,4 €/100 kg/net—07099070Courgettes(49)—07099090Other12,8—0710Vegetables (uncooked or cooked by steaming or boiling in water), frozen07101000Potatoes14,4—Leguminous vegetables, shelled or unshelled07102100Peas (Pisum sativum)14,4—07102200Beans (Vigna spp., Phaseolus spp.)14,4—07102900Other14,4—07103000Spinach, New Zealand spinach and orache spinach (garden spinach)14,4—07104000Sweetcorn5,1 + 9,4 €/100 kg/net(49)—071080Other vegetables07108010Olives15,2—Fruits of the genus Capsicum or of the genus Pimenta07108051Sweet peppers14,4—07108059Other6,4—Mushrooms07108061Of the genus Agaricus14,4—07108069Other14,4—07108070Tomatoes14,4—07108080Globe artichokes14,4—07108085Asparagus14,4—07108095Other14,4—07109000Mixtures of vegetables14,4—0711Vegetables 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 consumption071120Olives07112010For uses other than the production of oil(49)6,4—07112090Other13,1 €/100 kg/net—07113000Capers4,8—07114000Cucumbers and gherkins12—Mushrooms and truffles07115100Mushrooms of the genus Agaricus9,6 + 191 €/100 kg/net eda(49)kg/net eda07115900Other9,6—071190Other vegetables; mixtures of vegetablesVegetables07119010Fruits of the genus Capsicum or of the genus Pimenta, excluding sweet peppers6,4—07119030Sweetcorn5,1 + 9,4 €/100 kg/net(49)—07119050Onions7,2—07119080Other9,6—07119090Mixtures of vegetables12—0712Dried vegetables, whole, cut, sliced, broken or in powder, but not further prepared07122000Onions12,8(49)—Mushrooms, wood ears (Auricularia spp.), jelly fungi (Tremella spp.) and truffles07123100Mushrooms of the genus Agaricus12,8—07123200Wood ears (Auricularia spp.)12,8—07123300Jelly fungi (Tremella spp.)12,8—07123900Other12,8—071290Other vegetables; mixtures of vegetables07129005Potatoes, whether or not cut or sliced but not further prepared10,2—Sweetcorn (Zea mays var. saccharata)07129011Hybrids for sowing(49)Free—07129019Other9,4 €/100 kg/net—07129030Tomatoes12,8—07129050Carrots12,8—07129090Other12,8—0713Dried leguminous vegetables, shelled, whether or not skinned or split071310Peas (Pisum sativum)07131010For sowingFree—07131090OtherFree—07132000Chickpeas (garbanzos)Free—Beans (Vigna spp., Phaseolus spp.)07133100Beans of the species Vigna mungo (L.) Hepper or Vigna radiata (L.) WilczekFree—07133200Small red (Adzuki) beans (Phaseolus or Vigna angularis)Free—071333Kidney beans, including white pea beans (Phaseolus vulgaris)07133310For sowingFree—07133390OtherFree—07133900OtherFree—07134000LentilsFree—07135000Broad beans (Vicia faba var. major) and horse beans (Vicia faba var. equina, Vicia faba var. minor)3,2—07139000Other3,2—0714Manioc, 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 pith071410Manioc (cassava)07141010Pellets of flour and meal9,5 €/100 kg/net(49)—Other07141091Of a kind used for human consumption, in immediate packings of a net content not exceeding 28 kg, either fresh and whole or without skin and frozen, whether or not sliced9,5 €/100 kg/net(49)—07141099Other9,5 €/100 kg/net(49)—071420Sweet potatoes07142010Fresh, whole, intended for human consumption(49)3,8(49)—07142090Other6,4 €/100 kg/net(49)—071490OtherArrowroot, salep and similar roots and tubers with high starch content07149011Of a kind used for human consumption, in immediate packings of a net content not exceeding 28 kg, either fresh and whole or without skin and frozen, whether or not sliced9,5 €/100 kg/net(49)—07149019Other9,5 €/100 kg/net(49)—07149090Other3,8(49)
CHAPTER 8

EDIBLE FRUIT AND NUTS; PEEL OF CITRUS FRUIT OR MELONS

Notes

This chapter does not cover inedible nuts or fruits.

Chilled fruits and nuts are to be classified in the same headings as the corresponding fresh fruits and nuts.

Dried fruit or dried nuts of this chapter may be partially rehydrated, or treated for the following purposes:

  1. for additional preservation or stabilisation (e.g., by moderate heat treatment, sulphuring, the addition of sorbic acid or potassium sorbate),

  2. to improve or maintain their appearance (e.g., by the addition of vegetable oil or small quantities of glucose syrup),

provided that they retain the character of dried fruit or dried nuts.

Additional notes

The content of various sugars expressed as sucrose (sugar content) of the products classified in this chapter corresponds to the figure indicated by a refractometer (used in accordance with the method prescribed in the Annex to Regulation (EEC) No 558/93) at a temperature of 20 °C and multiplied by the factor 0,95.

For the purposes of subheadings 0811 90 11, 0811 90 31 and 0811 90 85, ‘tropical fruit’ means guavas, mangoes, mangosteens, papaws (papayas), tamarinds, cashew apples, lychees, jackfruit, sapodillo plums, passion fruit, carambola and pitahaya.

For the purposes of subheadings 0811 90 11, 0811 90 31, 0811 90 85, 0812 90 70 and 0813 50 31, ‘tropical nuts’ means coconuts, cashew nuts, Brazil nuts, areca (or betel), cola and macadamia nuts.

CN codeDescriptionConventional rate of duty (%)Supplementary unit0801Coconuts, Brazil nuts and cashew nuts, fresh or dried, whether or not shelled or peeledCoconuts08011100DesiccatedFree—08011900OtherFree—Brazil nuts08012100In shellFree—08012200ShelledFree—Cashew nuts08013100In shellFree—08013200ShelledFree—0802Other nuts, fresh or dried, whether or not shelled or peeledAlmonds080211In shell08021110BitterFree—08021190Other5,6(58)—080212Shelled08021210BitterFree—08021290Other3,5(58)—Hazelnuts or filberts (Corylus spp.)08022100In shell3,2—08022200Shelled3,2—Walnuts08023100In shell4—08023200Shelled5,1—08024000Chestnuts (Castanea spp.)5,6—08025000Pistachios1,6—080290Other08029020Areca (or betel), cola and pecansFree—08029050Pine nuts3,2(58)—08029060Macadamia nuts2—08029085Other3,2(58)—080300Bananas, including plantains, fresh or driedFresh08030011Plantains16—08030019Other680 €/1 000 kg/net(58)—08030090Dried16—0804Dates, figs, pineapples, avocados, guavas, mangoes and mangosteens, fresh or dried08041000Dates7,7—080420Figs08042010Fresh5,6—08042090Dried8—08043000Pineapples5,8—08044000Avocados(58)—08045000Guavas, mangoes and mangosteensFree—0805Citrus fruit, fresh or dried080510Oranges08051020Sweet oranges, fresh(58)—08051080Other(58)—080520Mandarins (including tangerines and satsumas); clementines, wilkings and similar citrus hybrids08052010Clementines(58)—08052030Monreales and satsumas(58)—08052050Mandarins and wilkings(58)—08052070Tangerines(58)—08052090Other(58)—08054000Grapefruit(58)—080550Lemons (Citrus limon, Citrus limonum) and limes (Citrus aurantifolia, Citrus latifolia)08055010Lemons (Citrus limon, Citrus limonum)(58)—08055090Limes (Citrus aurantifolia, Citrus latifolia)12,8—08059000Other12,8—0806Grapes, fresh or dried080610Fresh08061010Table grapes(58)—08061090Other(58)—080620Dried08062010Currants2,4—08062030Sultanas2,4—08062090Other2,4—0807Melons (including watermelons) and papaws (papayas), freshMelons (including watermelons)08071100Watermelons8,8—08071900Other8,8—08072000Papaws (papayas)Free—0808Apples, pears and quinces, fresh080810Apples08081010Cider apples, in bulk, from 16 September to 15 December(58)—08081080Other(58)—080820Pears and quincesPears08082010Perry pears, in bulk, from 1 August to 31 December(58)—08082050Other(58)—08082090Quinces7,2—0809Apricots, cherries, peaches (including nectarines), plums and sloes, fresh08091000Apricots(58)—080920Cherries08092005Sour cherries (Prunus cerasus)(58)—08092095Other(58)—080930Peaches, including nectarines08093010Nectarines(58)—08093090Other(58)—080940Plums and sloes08094005Plums(58)—08094090Sloes12—0810Other fruit, fresh08101000Strawberries(58)—081020Raspberries, blackberries, mulberries and loganberries08102010Raspberries8,8—08102090Other9,6—081030Black-, white- or redcurrants and gooseberries08103010Blackcurrants8,8—08103030Redcurrants8,8—08103090Other9,6—081040Cranberries, bilberries and other fruits of the genus Vaccinium08104010Cowberries, foxberries or mountain cranberries (fruit of the species Vaccinium vitis-idaea)Free—08104030Fruit of the species Vaccinium myrtillus3,2—08104050Fruit of the species Vaccinium macrocarpon and Vaccinium corymbosum3,2—08104090Other9,6—08105000Kiwifruit(58)—08106000Durians8,8—081090Other08109030Tamarinds, cashew apples, lychees, jackfruit, sapodillo plumsFree—08109040Passion fruit, carambola and pitahayaFree—08109095Other8,8—0811Fruit and nuts, uncooked or cooked by steaming or boiling in water, frozen, whether or not containing added sugar or other sweetening matter081110StrawberriesContaining added sugar or other sweetening matter08111011With a sugar content exceeding 13 % by weight20,8 + 8,4 €/100 kg/net—08111019Other20,8—08111090Other14,4—081120Raspberries, blackberries, mulberries, loganberries, black-, white- or redcurrants and gooseberriesContaining added sugar or other sweetening matter08112011With a sugar content exceeding 13 % by weight20,8 + 8,4 €/100 kg/net—08112019Other20,8—Other08112031Raspberries14,4—08112039Blackcurrants14,4—08112051Redcurrants12—08112059Blackberries and mulberries12—08112090Other14,4—081190OtherContaining added sugar or other sweetening matterWith a sugar content exceeding 13 % by weight08119011Tropical fruit and tropical nuts13 + 5,3 €/100 kg/net—08119019Other20,8 + 8,4 €/100 kg/net—Other08119031Tropical fruit and tropical nuts13—08119039Other20,8—Other08119050Fruit of the species Vaccinium myrtillus12—08119070Fruit of the species Vaccinium myrtilloides and Vaccinium angustifolium3,2—Cherries08119075Sour cherries (Prunus cerasus)14,4—08119080Other14,4—08119085Tropical fruit and tropical nuts9—08119095Other14,4—0812Fruit 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 consumption08121000Cherries8,8—081290Other08129010Apricots12,8—08129020Oranges12,8—08129030Papaws (papayas)2,3—08129040Fruit of the species Vaccinium myrtillus6,4—08129070Guavas, mangoes, mangosteens, tamarinds, cashew apples, lychees, jackfruit, sapodillo plums, passion fruit, carambola, pitahaya and tropical nuts5,5—08129098Other8,8—0813Fruit, dried, other than that of headings 0801 to 0806; mixtures of nuts or dried fruits of this chapter08131000Apricots5,6—08132000Prunes9,6—08133000Apples3,2—081340Other fruit08134010Peaches, including nectarines5,6—08134030Pears6,4—08134050Papaws (papayas)2—08134060TamarindsFree—08134070Cashew apples, lychees, jackfruit, sapodillo plums, passion fruit, carambola and pitahayaFree—08134095Other2,4—081350Mixtures of nuts or dried fruits of this chapterMixtures of dried fruit, other than that of headings 0801 to 0806Not containing prunes08135012Of papaws (papayas), tamarinds, cashew apples, lychees, jackfruit, sapodillo plums, passion fruit, carambola and pitahaya4—08135015Other6,4—08135019Containing prunes9,6—Mixtures exclusively of dried nuts of headings 0801 and 080208135031Of tropical nuts4—08135039Other6,4—Other mixtures08135091Not containing prunes or figs8—08135099Other9,6—08140000Peel of citrus fruit or melons (including watermelons), fresh, frozen, dried or provisionally preserved in brine, in sulphur water or in other preservative solutions1,6
CHAPTER 9

COFFEE, TEA, MATÉ AND SPICES

Notes

Mixtures of the products of headings 0904 to 0910 are to be classified as follows:

  1. mixtures of two or more of the products of the same heading are to be classified in that heading;

  2. mixtures of two or more of the products of different headings are to be classified in heading 0910.

The addition of other substances to the products of headings 0904 to 0910 (or to the mixtures referred to in paragraph (a) or (b) above) shall not affect their classification, provided the resulting mixtures retain the essential character of the goods of those headings. Otherwise, such mixtures are not classified in this chapter; those constituting mixed condiments or mixed seasonings are classified in heading 2103.

This chapter does not cover cubeb pepper (Piper cubeba) or other products of heading 1211.

Additional note

The rate of duty applicable to mixtures referred to in note 1(a) shall be the one applicable to the component having the highest duty rate.

CN codeDescriptionConventional rate of duty (%)Supplementary unit0901Coffee, whether or not roasted or decaffeinated; coffee husks and skins; coffee substitutes containing coffee in any proportionCoffee, not roasted09011100Not decaffeinatedFree—09011200Decaffeinated8,3—Coffee, roasted09012100Not decaffeinated7,5—09012200Decaffeinated9—090190Other09019010Coffee husks and skinsFree—09019090Coffee substitutes containing coffee11,5—0902Tea, whether or not flavoured09021000Green tea (not fermented) in immediate packings of a content not exceeding 3 kg3,2—09022000Other green tea (not fermented)Free—09023000Black tea (fermented) and partly fermented tea, in immediate packings of a content not exceeding 3 kgFree—09024000Other black tea (fermented) and other partly fermented teaFree—09030000MatéFree—0904Pepper of the genus Piper; dried or crushed or ground fruits of the genus Capsicum or of the genus PimentaPepper09041100Neither crushed nor groundFree—09041200Crushed or ground4—090420Fruits of the genus Capsicum or of the genus Pimenta, dried or crushed or groundNeither crushed nor ground09042010Sweet peppers9,6—09042030OtherFree—09042090Crushed or ground5—09050000Vanilla6—0906Cinnamon and cinnamon-tree flowers09061000Neither crushed nor groundFree—09062000Crushed or groundFree—09070000Cloves (whole fruit, cloves and stems)8—0908Nutmeg, mace and cardamoms09081000NutmegFree—09082000MaceFree—09083000CardamomsFree—0909Seeds of anise, badian, fennel, coriander, cumin or caraway; juniper berries09091000Seeds of anise or badianFree—09092000Seeds of corianderFree—09093000Seeds of cuminFree—09094000Seeds of carawayFree—09095000Seeds of fennel; juniper berriesFree—0910Ginger, saffron, turmeric (curcuma), thyme, bay leaves, curry and other spices09101000GingerFree—091020Saffron09102010Neither crushed nor groundFree—09102090Crushed or ground8,5—09103000Turmeric (curcuma)Free—091040Thyme; bay leavesThymeNeither crushed nor ground09104011Wild thyme (Thymus serpyllum)Free—09104013Other7—09104019Crushed or ground8,5—09104090Bay leaves7—09105000CurryFree—Other spices091091Mixtures referred to in note 1(b) to this chapter09109110Neither crushed nor groundFree—09109190Crushed or ground12,5—091099Other09109910Fenugreek seedFree—Other09109991Neither crushed nor groundFree—09109999Crushed or ground12,5
CHAPTER 10

CEREALS

Notes

  1. The products specified in the headings of this chapter are to be classified in those headings only if grains are present, whether or not in the ear or on the stalk.

  2. The chapter does not cover grains which have been hulled or otherwise worked. However, rice, husked, milled, polished, glazed, parboiled or broken, remains classified in heading 1006.

Heading 1005 does not cover sweetcorn (Chapter 7).

Subheading note

The term ‘durum wheat’ means wheat of the species Triticum durum and the hybrids derived from the inter-specific crossing of Triticum durum which have the same number (28) of chromosomes as that species.

Additional notes

The following terms shall have the meanings hereunder assigned to them:

  1. ‘round grain rice’ (subheadings 1006 10 21, 1006 10 92, 1006 20 11, 1006 20 92, 1006 30 21, 1006 30 42, 1006 30 61 and 1006 30 92): rice, the grains of which are of a length not exceeding 5,2 mm and of a length/width ratio of less than 2;

  2. ‘medium grain rice’ (subheadings 1006 10 23, 1006 10 94, 1006 20 13, 1006 20 94, 1006 30 23, 1006 30 44, 1006 30 63 and 1006 30 94): rice, the grains of which are of a length exceeding 5,2 mm but not exceeding 6,0 mm and of a length/width ratio of less than 3;

  3. ‘long grain rice’ (subheadings 1006 10 25, 1006 10 27, 1006 10 96, 1006 10 98, 1006 20 15, 1006 20 17, 1006 20 96, 1006 20 98, 1006 30 25, 1006 30 27, 1006 30 46, 1006 30 48, 1006 30 65, 1006 30 67, 1006 30 96 and 1006 30 98): rice, the grains of which are of a length exceeding 6,0 mm;

  4. ‘paddy rice’ (subheadings 1006 10 21, 1006 10 23, 1006 10 25, 1006 10 27, 1006 10 92, 1006 10 94, 1006 10 96 and 1006 10 98): rice which has retained its husk after threshing;

  5. ‘husked rice’ (subheadings 1006 20 11, 1006 20 13, 1006 20 15, 1006 20 17, 1006 20 92, 1006 20 94, 1006 20 96 and 1006 20 98): rice from which only the husk has been removed. Examples of rice falling within this definition are those with the commercial descriptions ‘brown rice’, ‘cargo rice’, ‘loonzain’ and ‘riso sbramato’;

  6. ‘semi-milled rice’ (subheadings 1006 30 21, 1006 30 23, 1006 30 25, 1006 30 27, 1006 30 42, 1006 30 44, 1006 30 46 and 1006 30 48): rice from which the husk, part of the germ and the whole or part of the outer layers of the pericarp, but not the inner layers, have been removed;

  7. ‘wholly milled rice’ (subheadings 1006 30 61, 1006 30 63, 1006 30 65, 1006 30 67, 1006 30 92, 1006 30 94, 1006 30 96 and 1006 30 98): rice from which the husk, the whole of the outer and inner layers of the pericarp, the whole of the germ in the case of long or medium grain rice, and at least part thereof in the case of round grain rice, have been removed, but in which longitudinal white striations may remain on not more than 10 % of the grains;

  8. ‘broken rice’ (subheading 1006 40): grain fragments the length of which does not exceed three quarters of the average length of the whole grain.

The duty-rate applicable to mixtures of this chapter shall be as follows:

  1. in mixtures where one of the components represents at least 90 % by weight, the rate applicable to that component applies;

  2. in other mixtures, the rate applicable shall be that of the component which results in the highest amount of import duty.

CN codeDescriptionConventional rate of duty (%)Supplementary unit1001Wheat and meslin10011000Durum wheat148 €/t(62)(62)—100190Other10019010Spelt for sowing(62)12,8—Other spelt, common wheat and meslin10019091Common wheat and meslin seed95 €/t(62)—10019099Other95 €/t(62)(62)—10020000Rye93 €/t(62)—100300Barley10030010Seed93 €/t—10030090Other93 €/t—10040000Oats89 €/t—1005Maize (corn)100510SeedHybrid(62)10051011Double hybrids and top cross hybridsFree—10051013Three-cross hybridsFree—10051015Simple hybridsFree—10051019OtherFree—10051090Other94 €/t(62)—10059000Other94 €/t(62)(62)—1006Rice100610Rice in the husk (paddy or rough)10061010For sowing(62)7,7—OtherParboiled10061021Round grain211 €/t—10061023Medium grain211 €/t—Long grain10061025Of a length/width ratio greater than 2 but less than 3211 €/t—10061027Of a length/width ratio equal to or greater than 3211 €/t—Other10061092Round grain211 €/t—10061094Medium grain211 €/t—Long grain10061096Of a length/width ratio greater than 2 but less than 3211 €/t—10061098Of a length/width ratio equal to or greater than 3211 €/t—100620Husked (brown) riceParboiled10062011Round grain264 €/t(62)(62)—10062013Medium grain264 €/t(62)(62)—Long grain10062015Of a length/width ratio greater than 2 but less than 3264 €/t(62)(62)—10062017Of a length/width ratio equal to or greater than 3264 €/t(62)(62)—Other10062092Round grain264 €/t(62)(62)—10062094Medium grain264 €/t(62)(62)—Long grain10062096Of a length/width ratio greater than 2 but less than 3264 €/t(62)(62)—10062098Of a length/width ratio equal to or greater than 3264 €/t(62)(62)—100630Semi-milled or wholly milled rice, whether or not polished or glazedSemi-milled riceParboiled10063021Round grain416 €/t(62)(62)—10063023Medium grain416 €/t(62)(62)—Long grain10063025Of a length/width ratio greater than 2 but less than 3416 €/t(62)(62)—10063027Of a length/width ratio equal to or greater than 3416 €/t(62)(62)—Other10063042Round grain416 €/t(62)(62)—10063044Medium grain416 €/t(62)(62)—Long grain10063046Of a length/width ratio greater than 2 but less than 3416 €/t(62)(62)—10063048Of a length/width ratio equal to or greater than 3416 €/t(62)(62)—Wholly milled riceParboiled10063061Round grain416 €/t(62)(62)—10063063Medium grain416 €/t(62)(62)—Long grain10063065Of a length/width ratio greater than 2 but less than 3416 €/t(62)(62)—10063067Of a length/width ratio equal to or greater than 3416 €/t(62)(62)—Other10063092Round grain416 €/t(62)(62)—10063094Medium grain416 €/t(62)(62)—Long grain10063096Of a length/width ratio greater than 2 but less than 3416 €/t(62)(62)—10063098Of a length/width ratio equal to or greater than 3416 €/t(62)(62)—10064000Broken rice128 €/t(62)—100700Grain sorghum10070010Hybrids for sowing(62)6,4—10070090Other94 €/t(62)(62)—1008Buckwheat, millet and canary seed; other cereals10081000Buckwheat37 €/t—10082000Millet56 €/t(62)—10083000Canary seedFree—100890Other cereals10089010Triticale93 €/t—10089090Other37 €/t
CHAPTER 11

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

Notes

This chapter does not cover:

  1. roasted malt put up as coffee substitutes (heading 0901 or 2101);

  2. prepared flours, groats, meals or starches of heading 1901;

  3. corn flakes and other products of heading 1904;

  4. vegetables, prepared or preserved, of heading 2001, 2004 or 2005;

  5. pharmaceutical products (Chapter 30); or

  6. starches having the character of perfumery, cosmetic or toilet preparations (Chapter 33).

  1. Products from the milling of the cereals listed in the table below fall in this chapter if they have, by weight on the dry product:

    1. a starch content (determined by the modified Ewers polarimetric method) exceeding that indicated in column 2; and

    2. an ash content (after deduction of any added minerals) not exceeding that indicated in column 3.

    Otherwise, they fall in heading 2302. However, germ of cereals, whole, rolled, flaked or ground, is always classified in heading 1104.

  2. Products falling in this chapter under the above provisions shall be classified in heading 1101 or 1102 if the percentage passing through a woven metal wire cloth sieve with the aperture indicated in column 4 or 5 is not less, by weight, than that shown against the cereal concerned.

    Otherwise, they fall in heading 1103 or 1104.

Cereal

Starch content

Ash content

Rate of passage through a sieve with an aperture of

315 micrometres (microns)

500 micrometres (microns)

(1)

(2)

(3)

(4)

(5)

Wheat and rye

45 %

2,5 %

80 %

Barley

45 %

3 %

80 %

Oats

45 %

5 %

80 %

Maize (corn) and grain sorghum

45 %

2 %

90 %

Rice

45 %

1,6 %

80 %

Buckwheat

45 %

4 %

80 %

Other cereals

45 %

2 %

50 %

For the purposes of heading 1103, the terms ‘groats’ and ‘meal’ mean products obtained by the fragmentation of cereal grains, of which:

  1. in the case of maize (corn) products, at least 95 % by weight passes through a woven metal wire cloth sieve with an aperture of 2 mm;

  2. in the case of other cereal products, at least 95 % by weight passes through a woven metal wire cloth sieve with an aperture of 1,25 mm.

Additional notes

The duty-rate applicable to mixtures of this chapter shall be as follows:

  1. in mixtures where one of the components represents at least 90 % by weight, the rate applicable to that component applies;

  2. in other mixtures, the rate applicable shall be that of the component which results in the highest amount of import duty.

For the purposes of heading 1106, the terms ‘flour’, ‘meal’ and ‘powder’ mean products (other than shredded desiccated coconut), obtained by milling or some other fragmentation process from dried leguminous vegetables of heading 0713, from sago or roots or tubers of heading 0714 or from products of Chapter 8, of which:

  1. in the case of dried leguminous vegetables, sago, roots, tubers and products of Chapter 8 (excluding nuts of headings 0801 and 0802), at least 95 % by weight passes through a woven metal wire cloth sieve with an aperture of 2 mm;

  2. in the case of nuts of headings 0801 and 0802, at least 50 % by weight passes through a woven metal wire cloth sieve with an aperture of 2,5 mm.

CN codeDescriptionConventional rate of duty (%)Supplementary unit110100Wheat or meslin flourWheat flour11010011Of durum wheat172 €/t—11010015Of common wheat and spelt172 €/t—11010090Meslin flour172 €/t—1102Cereal flours other than of wheat or meslin11021000Rye flour168 €/t—110220Maize (corn) flour11022010Of a fat content not exceeding 1,5 % by weight173 €/t—11022090Other98 €/t—11023000Rice flour138 €/t—110290Other11029010Barley flour171 €/t—11029030Oat flour164 €/t—11029090Other98 €/t—1103Cereal groats, meal and pelletsGroats and meal110311Of wheat11031110Durum wheat267 €/t—11031190Common wheat and spelt186 €/t—110313Of maize (corn)11031310Of a fat content not exceeding 1,5 % by weight173 €/t—11031390Other98 €/t—110319Of other cereals11031910Of rye171 €/t—11031930Of barley171 €/t—11031940Of oats164 €/t—11031950Of rice138 €/t—11031990Other98 €/t—110320Pellets11032010Of rye171 €/t—11032020Of barley171 €/t—11032030Of oats164 €/t—11032040Of maize173 €/t—11032050Of rice138 €/t—11032060Of wheat175 €/t—11032090Other98 €/t—1104Cereal grains otherwise worked (for example, hulled, rolled, flaked, pearled, sliced or kibbled), except rice of heading 1006; germ of cereals, whole, rolled, flaked or groundRolled or flaked grains110412Of oats11041210Rolled93 €/t—11041290Flaked182 €/t—110419Of other cereals11041910Of wheat175 €/t—11041930Of rye171 €/t—11041950Of maize173 €/t—Of barley11041961Rolled97 €/t—11041969Flaked189 €/t—Other11041991Flaked rice234 €/t—11041999Other173 €/t—Other worked grains (for example, hulled, pearled, sliced or kibbled)110422Of oats11042220Hulled (shelled or husked)162 €/t—11042230Hulled and sliced or kibbled (‘Grütze’ or ‘grutten’)162 €/t—11042250Pearled145 €/t—11042290Not otherwise worked than kibbled93 €/t—11042298Other93 €/t(64)—110423Of maize (corn)11042310Hulled (shelled or husked), whether or not sliced or kibbled152 €/t—11042330Pearled152 €/t—11042390Not otherwise worked than kibbled98 €/t—11042399Other98 €/t—110429Of other cerealsOf barley11042901Hulled (shelled or husked)150 €/t—11042903Hulled and sliced or kibbled (‘Grütze’ or ‘grutten’)150 €/t—11042905Pearled236 €/t—11042907Not otherwise worked than kibbled97 €/t—11042909Other97 €/t—OtherHulled (shelled or husked), whether or not sliced or kibbled11042911Of wheat129 €/t—11042918Other129 €/t—11042930Pearled154 €/t—Not otherwise worked than kibbled11042951Of wheat99 €/t—11042955Of rye97 €/t—11042959Other98 €/t—Other11042981Of wheat99 €/t—11042985Of rye97 €/t—11042989Other98 €/t—110430Germ of cereals, whole, rolled, flaked or ground11043010Of wheat76 €/t—11043090Of other cereals75 €/t—1105Flour, meal, powder, flakes, granules and pellets of potatoes11051000Flour, meal and powder12,2—11052000Flakes, granules and pellets12,2—1106Flour, meal and powder of the dried leguminous vegetables of heading 0713, of sago or of roots or tubers of heading 0714 or of the products of Chapter 811061000Of the dried leguminous vegetables of heading 07137,7—110620Of sago or of roots or tubers of heading 071411062010Denatured(64)95 €/t—11062090Other166 €/t—110630Of the products of Chapter 811063010Of bananas10,9—11063090Other8,3—1107Malt, whether or not roasted110710Not roastedOf wheat11071011In the form of flour177 €/t—11071019Other134 €/t—Other11071091In the form of flour173 €/t—11071099Other131 €/t—11072000Roasted152 €/t—1108Starches; inulinStarches11081100Wheat starch224 €/t—11081200Maize (corn) starch166 €/t—11081300Potato starch166 €/t—11081400Manioc (cassava) starch166 €/t—110819Other starches11081910Rice starch216 €/t—11081990Other166 €/t—11082000Inulin19,2—11090000Wheat gluten, whether or not dried512 €/t
CHAPTER 12

OIL SEEDS AND OLEAGINOUS FRUITS; MISCELLANEOUS GRAINS, SEEDS AND FRUIT; INDUSTRIAL OR MEDICINAL PLANTS; STRAW AND FODDER

Notes

Heading 1207 applies, inter alia, to palm nuts and kernels, cotton seeds, castor oil seeds, sesamum seeds, mustard seeds, safflower seeds, poppy seeds and shea nuts (karite nuts). It does not apply to products of heading 0801 or 0802 or to olives (Chapter 7 or 20).

Heading 1208 applies not only to non-defatted flours and meals but also to flours and meals which have been partially defatted or defatted and wholly or partially refatted with their original oils. It does not, however, apply to residues of headings 2304 to 2306.

For the purposes of heading 1209, beet seeds, grass and other herbage seeds, seeds of ornamental flowers, vegetable seeds, seeds of forest trees, seeds of fruit trees, seeds of vetches (other than those of the species Vicia faba) or of lupines are to be regarded as ‘seeds of a kind used for sowing’.

Heading 1209 does not, however, apply to the following, even if for sowing:

  1. leguminous vegetables or sweetcorn (Chapter 7);

  2. spices or other products of Chapter 9;

  3. cereals (Chapter 10); or

  4. products of headings 1201 to 1207 or 1211.

Heading 1211 applies, inter alia, to the following plants or parts thereof: basil, borage, ginseng, hyssop, liquorice, all species of mint, rosemary, rue, sage and wormwood.

Heading 1211 does not, however, apply to:

  1. medicaments of Chapter 30;

  2. perfumery, cosmetic or toilet preparations of Chapter 33; or

  3. insecticides, fungicides, herbicides, disinfectants or similar products of heading 3808.

For the purposes of heading 1212, the term ‘seaweeds and other algae’ does not include:

  1. dead single-cell micro-organisms of heading 2102;

  2. cultures of micro-organisms of heading 3002; or

  3. fertilisers of heading 3101 or 3105.

Subheading note

For the purposes of subheading 1205 10, the expression ‘low erucic acid rape or colza seeds’ means rape or colza seeds yielding a fixed oil which has an erucic acid content of less than 2 % by weight and yielding a solid component which contains less than 30 micromoles of glucosinolates per gram.

CN codeDescriptionConventional rate of duty (%)Supplementary unit120100Soya beans, whether or not broken12010010For sowing(65)Free—12010090OtherFree—1202Groundnuts, not roasted or otherwise cooked, whether or not shelled or broken120210In shell12021010For sowing(65)Free—12021090OtherFree—12022000Shelled, whether or not brokenFree—12030000CopraFree—120400Linseed, whether or not broken12040010For sowing(65)Free—12040090OtherFree—1205Rape or colza seeds, whether or not broken120510Low erucic acid rape or colza seeds12051010For sowing(65)Free—12051090OtherFree—12059000OtherFree—120600Sunflower seeds, whether or not broken12060010For sowing(65)Free—Other12060091Shelled; in grey-and-white-striped shellFree—12060099OtherFree—1207Other oil seeds and oleaginous fruits, whether or not broken120710Palm nuts and kernels12071010For sowing(65)Free—12071090OtherFree—120720Cotton seeds12072010For sowing(65)Free—12072090OtherFree—120730Castor oil seeds12073010For sowing(65)Free—12073090OtherFree—120740Sesamum seeds12074010For sowing(65)Free—12074090OtherFree—120750Mustard seeds12075010For sowing(65)Free—12075090OtherFree—120760Safflower seeds12076010For sowing(65)Free—12076090OtherFree—Other120791Poppy seeds12079110For sowing(65)Free—12079190OtherFree—120799Other12079920For sowing(65)Free—Other12079991Hemp seedsFree—12079998OtherFree—1208Flours and meals of oil seeds or oleaginous fruits, other than those of mustard12081000Of soya beans4,5—12089000OtherFree—1209Seeds, fruit and spores, of a kind used for sowing12091000Sugar beet seed8,3—Seeds of forage plants12092100Lucerne (alfalfa) seed2,5—120922Clover (Trifolium spp.) seed12092210Red clover (Trifolium pratense L.)Free—12092280OtherFree—120923Fescue seed12092311Meadow fescue (Festuca pratensis Huds.) seedFree—12092315Red fescue (Festuca rubra L.) seedFree—12092380Other2,5—12092400Kentucky blue grass (Poa pratensis L.) seedFree—120925Ryegrass (Lolium multiflorum Lam., Lolium perenne L.) seed12092510Italian ryegrass (including westerwolds) (Lolium multiflorum Lam.)Free—12092590Perennial ryegrass (Lolium perenne L.)Free—12092600Timothy grass seedFree—120929Other12092910Vetch seed; seeds of the genus Poa (Poa palustris L., Poa trivialis L.); cocksfoot grass (Dactylis glomerata L.); bent grass (Agrostis)Free—12092950Lupine seed2,5—12092960Fodder beet seed (Beta vulgaris var. alba)8,3—12092980Other2,5—12093000Seeds of herbaceous plants cultivated principally for their flowers3—Other120991Vegetable seeds12099110Kohlrabi seeds (Brassica oleracea, var. caulorapa and gongylodes L.)3—12099130Salad beet seed or beetroot seed (Beta vulgaris var. conditiva)8,3—12099190Other3—120999Other12099910Forest-tree seedsFree—Other12099991Seeds of plants cultivated principally for their flowers, other than those of subheading 1209 303—12099999Other4—1210Hop cones, fresh or dried, whether or not ground, powdered or in the form of pellets; lupulin12101000Hop cones, neither ground nor powdered nor in the form of pellets5,8—121020Hop cones, ground, powdered or in the form of pellets; lupulin12102010Hop cones, ground, powdered or in the form of pellets, with higher lupulin content; lupulin5,8—12102090Other5,8—1211Plants 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 powdered12111000Liquorice rootsFree—12112000Ginseng rootsFree—12113000Coca leafFree—12114000Poppy strawFree—121190Other12119030Tonquin beans3—12119097OtherFree—1212Locust 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 included121210Locust beans, including locust bean seeds12121010Locust beans5,1—Locust bean seeds12121091Not decorticated, crushed or groundFree—12121099Other5,8—12122000Seaweeds and other algaeFree—12123000Apricot, peach (including nectarine) or plum stones and kernelsFree—Other121291Sugar beet12129120Dried, whether or not ground23 €/100 kg/net—12129180Other6,7 €/100 kg/net—121299Other12129920Sugar cane4,6 €/100 kg/net—12129980OtherFree—12130000Cereal straw and husks, unprepared, whether or not chopped, ground, pressed or in the form of pelletsFree—1214Swedes, mangolds, fodder roots, hay, lucerne (alfalfa), clover, sainfoin, forage kale, lupines, vetches and similar forage products, whether or not in the form of pellets12141000Lucerne (alfalfa) meal and pelletsFree—121490Other12149010Mangolds, swedes and other fodder roots5,8—12149090OtherFree
CHAPTER 13

LAC; GUMS, RESINS AND OTHER VEGETABLE SAPS AND EXTRACTS

Note

Heading 1302 applies, inter alia, to liquorice extract and extract of pyrethrum, extract of hops, extract of aloes and opium.

The heading does not apply to:

  1. liquorice extract containing more than 10 % by weight of sucrose or put up as confectionery (heading 1704);

  2. malt extract (heading 1901);

  3. extracts of coffee, tea or maté (heading 2101);

  4. vegetable saps or extracts constituting alcoholic beverages (Chapter 22);

  5. camphor, glycyrrhizin or other products of heading 2914 or 2938;

  6. concentrates of poppy straw containing not less than 50 % by weight of alkaloids (heading 2939);

  7. medicaments of heading 3003 or 3004 or blood-grouping reagents (heading 3006);

  8. tanning or dyeing extracts (heading 3201 or 3203);

  9. essential oils, concretes, absolutes, resinoids, extracted oleoresins, aqueous distillates or aqueous solutions of essential oils or preparations based on odoriferous substances of a kind used for the manufacture of beverages (Chapter 33); or

  10. natural rubber, balata, gutta-percha, guayule, chicle or similar natural gums (heading 4001).

CN codeDescriptionConventional rate of duty (%)Supplementary unit1301Lac; natural gums, resins, gum-resins and oleoresins (for example, balsams)13011000LacFree—13012000Gum ArabicFree—13019000OtherFree—1302Vegetable saps and extracts; pectic substances, pectinates and pectates; agar-agar and other mucilages and thickeners, whether or not modified, derived from vegetable productsVegetable saps and extracts13021100OpiumFree—13021200Of liquorice3,2—13021300Of hops3,2—13021400Of pyrethrum or of the roots of plants containing rotenoneFree—130219Other13021905Vanilla oleoresin3—13021990OtherFree—130220Pectic substances, pectinates and pectates13022010Dry19,2—13022090Other11,2—Mucilages and thickeners, whether or not modified, derived from vegetable products13023100Agar-agarFree—130232Mucilages and thickeners, whether or not modified, derived from locust beans, locust bean seeds or guar seeds13023210Of locust beans or locust bean seedsFree—13023290Of guar seedsFree—13023900OtherFree
CHAPTER 14

VEGETABLE PLAITING MATERIALS; VEGETABLE PRODUCTS NOT ELSEWHERE SPECIFIED OR INCLUDED

Notes

This chapter does not cover the following products which are to be classified in Section XI: vegetable materials or fibres of vegetable materials of a kind used primarily in the manufacture of textiles, however prepared, or other vegetable materials which have undergone treatment so as to render them suitable for use only as textile materials.

Heading 1401 applies, inter alia, to bamboos (whether or not split, sawn lengthwise, cut to length, rounded at the ends, bleached, rendered non-inflammable, polished or dyed), split osier, reeds and the like, to rattan cores and to drawn or split rattans. The heading does not apply to chipwood (heading 4404).

Heading 1402 does not apply to wood wool (heading 4405).

Heading 1403 does not apply to prepared knots or tufts for broom or brush making (heading 9603).

CN codeDescriptionConventional rate of duty (%)Supplementary unit1401Vegetable 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)14011000BamboosFree—14012000RattansFree—14019000OtherFree—14020000Vegetable materials of a kind used primarily as stuffing or as padding (for example, kapok, vegetable hair and eelgrass), whether or not put up as a layer with or without supporting materialFree—14030000Vegetable materials of a kind used primarily in brooms or in brushes (for example, broomcorn, piassava, couch grass and istle), whether or not in hanks or bundlesFree—1404Vegetable products not elsewhere specified or included14041000Raw vegetable materials of a kind used primarily in dyeing or tanningFree—14042000Cotton lintersFree—14049000OtherFree

SECTION III

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

CHAPTER 15

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

Notes

This chapter does not cover:

  1. pig fat or poultry fat of heading 0209;

  2. cocoa butter, fat and oil (heading 1804);

  3. edible preparations containing by weight more than 15 % of the products of heading 0405 (generally, Chapter 21);

  4. greaves (heading 2301) or residues of headings 2304 to 2306;

  5. fatty acids, prepared waxes, medicaments, paints, varnishes, soap, perfumery, cosmetic or toilet preparations, sulphonated oils or other goods of Section VI; or

  6. factice derived from oils (heading 4002).

Heading 1509 does not apply to oils obtained from olives by solvent extraction (heading 1510).

Heading 1518 does not cover fats or oils or their fractions, merely denatured, which are to be classified in the heading appropriate to the corresponding undenatured fats and oils and their fractions.

Soap-stocks, oil foots and dregs, stearin pitch, glycerol pitch and wool grease residues fall in heading 1522.

Subheading note

For the purposes of subheadings 1514 11 and 1514 19, the expression ‘low erucic acid rape or colza oil’ means the fixed oil which has an erucic acid content of less than 2 % by weight.

Additional notes

For the purposes of subheadings 1507 10, 1508 10, 1510 00 10, 1511 10, 1512 11, 1512 21, 1513 11, 1513 21, 1514 11, 1514 91, 1515 11, 1515 21, 1515 50 11, 1515 50 19, 1515 90 21, 1515 90 29, 1515 90 40 to 1515 90 59 and 1518 00 31:

  1. fixed vegetable oils, fluid or solid, obtained by pressure, shall be considered as ‘crude’ if they have undergone no other processing than:

    • decantation within the normal time limits,

    • centrifugation or filtration, provided that, in order to separate the oils from their solid constituents, only mechanical force, such as gravity, pressure or centrifugal force, has been employed (excluding any adsorption filtering process or any other physical or chemical process);

  2. fixed vegetable oils, fluid or solid, obtained by extraction shall continue to be considered as ‘crude’ when they cannot be distinguished, by their colour, odour or taste, nor by recognised special analytical properties, from vegetable oils and fats obtained by pressure;

  3. the expression ‘crude oils’ shall be taken to extend to degummed soya-bean oil and to cotton-seed oil from which the gossypol has been removed.

  1. Headings 1509 and 1510 cover only oils derived solely from the treatment of olives, the analytical characteristics of whose fatty acid content — determined using the methods set out in Annexes V, X-A and X-B to Regulation (EEC) No 2568/91 — and sterol content are as follows:

    Table I

    Fatty acid composition as percentage of total fatty acids

    Fatty acids

    Percentages

    Myristic acid

    ≤ 0,05

    Palmitic acid

    7,5 – 20,0

    Palmitoleic acid

    0,3 – 3,5

    Heptadecanoic acid

    ≤ 0,3

    Heptadecenoic acid

    ≤ 0,3

    Stearic acid

    0,5 – 5,0

    Oleic acid

    55,0 – 83,0

    Linoleic acid

    3,5 – 21,0

    Linolenic acid

    ≤ 1,0

    Arachidic acid

    ≤ 0,6

    Eicosenoic acid

    ≤ 0,4

    Behenic acid(1)

    ≤ 0,3

    Lignoceric acid

    ≤ 0,2

    Table II

    Sterol content as percentage of total sterols

    Sterol

    Percentage

    Cholesterol

    ≤ 0,5

    Brassicasterol(1)

    ≤ 0,1

    Campesterol

    ≤ 4,0

    Stigmasterol(2)

    < Campesterol

    Betasitosterol(3)

    ≥ 93,0

    Delta-7-Stigmasterol

    ≤ 0,5

    Headings 1509 and 1510 do not cover chemically altered olive oil (in particular re-esterified olive oil) and mixtures of olive oil with other oils. The presence of re-esterified olive oil or other oils is ascertained using the methods set out in Annex VII to Regulation (EEC) No 2568/91.

  2. Subheading 1509 10 covers only the olive oils defined in Sections I and II below, obtained solely by mechanical or other physical means under conditions which do not lead to the modification of the oil, and which have not undergone any treatment other than washing, decantation, centrifugation or filtration. Olive oils obtained using solvents, chemical or biochemical reagents, or re-esterification processes, as well as any mixtures with oils of other kinds, are excluded from this subheading.

    1. For the purposes of subheading 1509 10 10, ‘lampante olive oil’, whatever its acidity, means olive oil with:

      1. a wax content not exceeding 300 mg/kg;

      2. an erythrodiol and uvaol content not exceeding 4,5 %;

      3. a content in saturated fatty acids at the 2-position in the triglycerides not exceeding 1,5 %;

      4. a sum of transoleic isomers not exceeding 0,10 % and a sum of translinoleic + translinolenic isomers not exceeding 0,10 %;

      5. a stigmastadiene content not exceeding 0,50 mg/kg;

      6. a difference between the HPLC and theoretical content of triglycerides with ECN42 of 0,3 or less; and

      7. one or more of the following characteristics:

        1. a content in volatile halogenated solvents not exceeding 0,2 mg/kg overall and not exceeding 0,1 mg/kg for each solvent;

        2. organoleptic characteristics showing a median of defects exceeding 2,5 in accordance with Annex XII to Regulation (EEC) No 2568/91;

    2. For the purposes of subheading 1509 10 90, ‘virgin oil’ means olive oil having the following characteristics:

      1. an acid content, expressed as oleic acid, not exceeding 2,0 g per 100 g;

      2. a peroxide number not exceeding 20 meq O2/kg;

      3. a wax content not exceeding 250 mg/kg;

      4. a content in volatile halogenated solvents not exceeding 0,2 mg/kg overall and not exceeding 0,1 mg/kg for each solvent;

      5. a K270 extinction coefficient not higher than 0,25;

      6. an extinction-coefficient variation (ΔK), in the 270-nm region, not higher than 0,01;

      7. organoleptic characteristics showing a median of defects not exceeding 2,5 in accordance with Annex XII to Regulation (EEC) No 2568/91;

      8. an erythrodiol and uvaol content not exceeding 4,5 %;

      9. a content in saturated fatty acids at the 2-position in the triglycerides not exceeding 1,5 %;

      10. a sum of transoleic isomers not exceeding 0,05 % and a sum of translinoleic + translinolenic isomers not exceeding 0,05 %;

      11. a content in stigmastadienes not exceeding 0,15 mg/kg.

      12. a difference between the HPLC and theoretical content of triglycerides with ECN42 of 0,2 or less.

  3. Subheading 1509 90 covers olive oil obtained by the treatment of olive oils of subheading 1509 10 10 and/or 1509 10 90, whether or not blended with virgin olive oil, having the following characteristics:

    1. an acid content, expressed as oleic acid, not exceeding 1,0 g per 100 g;

    2. a wax content not exceeding 350 mg/kg;

    3. a K270 extinction coefficient not exceeding 0,90;

    4. an extinction-coefficient variation (ΔK), in the 270-nm region, not exceeding 0,15;

    5. an erythrodiol and uvaol content not exceeding 4,5 %;

    6. a content in saturated fatty acids at the 2-position in the triglycerides not exceeding 1,8 %;

    7. the sum of transoleic isomers not exceeding 0,20 % and the sum of translinoleic + translinolenic isomers not exceeding 0,30 %.

    8. a difference between the HPLC and theoretical content of triglycerides with ECN42 of 0,3 or less.

  4. For the purposes of subheading 1510 00 10, ‘crude oils’ means oils, particularly olive-residue oils, with the following characteristics:

    1. an erythrodiol and uvaol content higher than 4,5 %;

    2. a content in saturated fatty acids at the 2-position in the triglycerides not exceeding 2,2 %;

    3. the sum of transoleic isomers not exceeding 0,20 % and the sum of translinoleic + translinolenic isomers not exceeding 0,10 %;

    4. a difference between the HPLC and theoretical content of triglycerides with ECN42 of 0,6 or less.

  5. Subheading 1510 00 90 covers oils obtained by the treatment of oils of subheading 1510 00 10, whether or not blended with virgin olive oil, and oils not having the characteristics of the oils referred to in additional notes 2(B), 2(C) and 2(D). Oils of this subheading must have a content in saturated fatty acids at the 2-position in the triglycerides not exceeding 2,2 %, a sum of transoleic isomers of less than 0,4 %, a sum of translinoleic + translinolenic isomers of less than 0,35 %, and a difference between the HPLC and theoretical content of triglycerides with ECN42 not exceeding 0,5.

Subheadings 1522 00 31 and 1522 00 39 do not cover:

  1. residues resulting from the treatment of fatty substances containing oil having an iodine index, determined in accordance with the method laid down in Annex XVI to Regulation (EEC) No 2568/91, lower than 70 or higher than 100;

  2. residues resulting from the treatment of fatty substances containing oil having an iodine index higher than 70 or lower than 100, of which the peak area representing the retention volume of betasitosterol(66), determined in accordance with Annex V to Regulation (EEC) No 2568/91, is less than 93,0 % of the total sterol peak areas.

The analytical methods for the determination of the characteristics of the products referred to above are those laid down in the Annexes to Regulation (EEC) No 2568/91. Accordingly, account is to be taken also of the footnotes of Annex I to the Regulation.

CN codeDescriptionConventional rate of duty (%)Supplementary unit150100Pig fat (including lard) and poultry fat, other than that of heading 0209 or 1503Pig fat (including lard)15010011For industrial uses other than the manufacture of foodstuffs for human consumption(68)Free—15010019Other17,2 €/100 kg/net—15010090Poultry fat11,5—150200Fats of bovine animals, sheep or goats, other than those of heading 150315020010For industrial uses other than the manufacture of foodstuffs for human consumption(68)Free—15020090Other3,2—150300Lard stearin, lard oil, oleostearin, oleo-oil and tallow oil, not emulsified or mixed or otherwise preparedLard stearin and oleostearin15030011For industrial uses(68)Free—15030019Other5,1—15030030Tallow oil for industrial uses other than the manufacture of foodstuffs for human consumption(68)Free—15030090Other6,4—1504Fats and oils and their fractions, of fish or marine mammals, whether or not refined, but not chemically modified150410Fish-liver oils and their fractions15041010Of a vitamin A content not exceeding 2 500 International Units per gram3,8—Other15041091Of halibutFree—15041099Other3,8(68)—150420Fats and oils and their fractions, of fish, other than liver oils15042010Solid fractions10,9—15042090OtherFree—150430Fats and oils and their fractions, of marine mammals15043010Solid fractions10,9—15043090OtherFree—150500Wool grease and fatty substances derived therefrom (including lanolin)15050010Wool grease, crude3,2—15050090OtherFree—15060000Other animal fats and oils and their fractions, whether or not refined, but not chemically modifiedFree—1507Soya-bean oil and its fractions, whether or not refined, but not chemically modified150710Crude oil, whether or not degummed15071010For technical or industrial uses other than the manufacture of foodstuffs for human consumption(68)3,2—15071090Other6,4—150790Other15079010For technical or industrial uses other than the manufacture of foodstuffs for human consumption(68)5,1—15079090Other9,6—1508Groundnut oil and its fractions, whether or not refined, but not chemically modified150810Crude oil15081010For technical or industrial uses other than the manufacture of foodstuffs for human consumption(68)Free—15081090Other6,4—150890Other15089010For technical or industrial uses other than the manufacture of foodstuffs for human consumption(68)5,1—15089090Other9,6—1509Olive oil and its fractions, whether or not refined, but not chemically modified150910Virgin15091010Lampante olive oil122,6 €/100 kg/net—15091090Other124,5 €/100 kg/net—15099000Other134,6 €/100 kg/net—151000Other 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 150915100010Crude oils110,2 €/100 kg/net—15100090Other160,3 €/100 kg/net—1511Palm oil and its fractions, whether or not refined, but not chemically modified151110Crude oil15111010For technical or industrial uses other than the manufacture of foodstuffs for human consumption(68)Free—15111090Other3,8—151190OtherSolid fractions15119011In immediate packings of a net content not exceeding 1 kg12,8—15119019Other10,9—Other15119091For technical or industrial uses other than the manufacture of foodstuffs for human consumption(68)5,1—15119099Other9—1512Sunflower-seed, safflower or cotton-seed oil and fractions thereof, whether or not refined, but not chemically modifiedSunflower-seed or safflower oil and fractions thereof151211Crude oil15121110For technical or industrial uses other than the manufacture of foodstuffs for human consumption(68)3,2—Other15121191Sunflower-seed oil6,4—15121199Safflower oil6,4—151219Other15121910For technical or industrial uses other than the manufacture of foodstuffs for human consumption(68)5,1—15121990Other9,6—Cotton-seed oil and its fractions151221Crude oil, whether or not gossypol has been removed15122110For technical or industrial uses other than the manufacture of foodstuffs for human consumption(68)3,2—15122190Other6,4—151229Other15122910For technical or industrial uses other than the manufacture of foodstuffs for human consumption(68)5,1—15122990Other9,6—1513Coconut (copra), palm kernel or babassu oil and fractions thereof, whether or not refined, but not chemically modifiedCoconut (copra) oil and its fractions151311Crude oil15131110For technical or industrial uses other than the manufacture of foodstuffs for human consumption(68)2,5—Other15131191In immediate packings of a net content not exceeding 1 kg12,8—15131199Other6,4—151319OtherSolid fractions15131911In immediate packings of a net content not exceeding 1 kg12,8—15131919Other10,9—Other15131930For technical or industrial uses other than the manufacture of foodstuffs for human consumption(68)5,1—Other15131991In immediate packings of a net content not exceeding 1 kg12,8—15131999Other9,6—Palm kernel or babassu oil and fractions thereof151321Crude oil15132110For technical or industrial uses other than the manufacture of foodstuffs for human consumption(68)3,2—Other15132130In immediate packings of a net content not exceeding 1 kg12,8—15132190Other6,4—151329OtherSolid fractions15132911In immediate packings of a net content not exceeding 1 kg12,8—15132919Other10,9—Other15132930For technical or industrial uses other than the manufacture of foodstuffs for human consumption(68)5,1—Other15132950In immediate packings of a net content not exceeding 1 kg12,8—15132990Other9,6—1514Rape, colza or mustard oil and fractions thereof, whether or not refined, but not chemically modifiedLow erucic acid rape or colza oil and its fractions151411Crude oil15141110For technical or industrial uses other than the manufacture of foodstuffs for human consumption(68)3,2—15141190Other6,4—151419Other15141910For technical or industrial uses other than the manufacture of foodstuffs for human consumption(68)5,1—15141990Other9,6—Other151491Crude oil15149110For technical or industrial uses other than the manufacture of foodstuffs for human consumption(68)3,2—15149190Other6,4—151499Other15149910For technical or industrial uses other than the manufacture of foodstuffs for human consumption(68)5,1—15149990Other9,6—1515Other fixed vegetable fats and oils (including jojoba oil) and their fractions, whether or not refined, but not chemically modifiedLinseed oil and its fractions15151100Crude oil3,2—151519Other15151910For technical or industrial uses other than the manufacture of foodstuffs for human consumption(68)5,1—15151990Other9,6—Maize (corn) oil and its fractions151521Crude oil15152110For technical or industrial uses other than the manufacture of foodstuffs for human consumption(68)3,2—15152190Other6,4—151529Other15152910For technical or industrial uses other than the manufacture of foodstuffs for human consumption(68)5,1—15152990Other9,6—151530Castor oil and its fractions15153010For the production of aminoundecanoic acid for use in the manufacture of synthetic textile fibres or of artificial plastic materials(68)Free—15153090Other5,1—15154000Tung oil and its fractionsFree—151550Sesame oil and its fractionsCrude oil15155011For technical or industrial uses other than the manufacture of foodstuffs for human consumption(68)3,2—15155019Other6,4—Other15155091For technical or industrial uses other than the manufacture of foodstuffs for human consumption(68)5,1—15155099Other9,6—151590Other15159015Jojoba and oiticica oils; myrtle wax and Japan wax; their fractionsFree—Tobacco-seed oil and its fractionsCrude oil15159021For technical or industrial uses other than the manufacture of foodstuffs for human consumption(68)Free—15159029Other6,4—Other15159031For technical or industrial uses other than the manufacture of foodstuffs for human consumption(68)Free—15159039Other9,6—Other oils and their fractionsCrude oils15159040For technical or industrial uses other than the manufacture of foodstuffs for human consumption(68)3,2—Other15159051Solid, in immediate packings of a net content not exceeding 1 kg12,8—15159059Solid, other; fluid6,4—Other15159060For technical or industrial uses other than the manufacture of foodstuffs for human consumption(68)5,1—Other15159091Solid, in immediate packings of a net content not exceeding 1 kg12,8—15159099Solid, other; fluid9,6—1516Animal 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 prepared151610Animal fats and oils and their fractions15161010In immediate packings of a net content not exceeding 1 kg12,8—15161090Other10,9—151620Vegetable fats and oils and their fractions15162010Hydrogenated castor oil, so called ‘opal-wax’3,4—Other15162091In immediate packings of a net content not exceeding 1 kg12,8—Other15162095Colza, linseed, rapeseed, sunflower-seed, illipe, karite, makore, touloucouna or babassu oils, for technical or industrial uses other than the manufacture of foodstuffs for human consumption(68)5,1—Other15162096Groundnut, cotton-seed, soya-bean or sunflower-seed oils; other oils containing less than 50 % by weight of free fatty acids and excluding palm kernel, illipe, coconut, colza, rapeseed or copaiba oils9,6—15162098Other10,9—1517Margarine; 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 1516151710Margarine, excluding liquid margarine15171010Containing, by weight, more than 10 % but not more than 15 % of milkfats8,3 + 28,4 €/100 kg/net—15171090Other16—151790Other15179010Containing, by weight, more than 10 % but not more than 15 % of milkfats8,3 + 28,4 €/100 kg/net—Other15179091Fixed vegetable oils, fluid, mixed9,6—15179093Edible mixtures or preparations of a kind used as mould-release preparations2,9—15179099Other16—151800Animal 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 1516; 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 included15180010Linoxyn7,7—Fixed vegetable oils, fluid, mixed, for technical or industrial uses other than the manufacture of foodstuffs for human consumption(68)15180031Crude3,2—15180039Other5,1—Other15180091Animal 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 15167,7—Other15180095Inedible mixtures or preparations of animal or of animal and vegetable fats and oils and their fractions2—15180099Other7,7—151915200000Glycerol, crude; glycerol waters and glycerol lyesFree—1521Vegetable waxes (other than triglycerides), beeswax, other insect waxes and spermaceti, whether or not refined or coloured15211000Vegetable waxesFree—152190Other15219010Spermaceti, whether or not refined or colouredFree—Beeswax and other insect waxes, whether or not refined or coloured15219091RawFree—15219099Other2,5—152200Degras; residues resulting from the treatment of fatty substances or animal or vegetable waxes15220010Degras3,8—Residues resulting from the treatment of fatty substances or animal or vegetable waxesContaining oil having the characteristics of olive oil15220031Soapstocks29,9 €/100 kg/net—15220039Other47,8 €/100 kg/net—Other15220091Oil foots and dregs; soapstocks3,2—15220099OtherFree

SECTION IV

PREPARED FOODSTUFFS; BEVERAGES, SPIRITS AND VINEGAR; TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES

Note

In this section, the term ‘pellets’ means products which have been agglomerated either directly by compression or by the addition of a binder in a proportion not exceeding 3 % by weight.

CHAPTER 16

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

Notes

This chapter does not cover meat, meat offal, fish, crustaceans, molluscs or other aquatic invertebrates, prepared or preserved by the processes specified in Chapter 2 or 3 or heading 0504.

Food preparations fall in this chapter provided that they contain more than 20 % by weight of sausage, meat, meat offal, blood, fish or crustaceans, molluscs or other aquatic invertebrates, or any combination thereof. In cases where the preparation contains two or more of the products mentioned above, it is classified in the heading of Chapter 16 corresponding to the component or components which predominate by weight. These provisions do not apply to the stuffed products of heading 1902 or to the preparations of heading 2103 or 2104.

For preparations containing liver, the provisions of the second sentence shall not apply in determining the subheadings within heading1601or1602.

Subheading notes

For the purposes of subheading 1602 10, the expression ‘homogenised preparations’ means preparations of meat, meat offal or blood, finely homogenised, put up for retail sale as infant food or for dietetic purposes, in containers of a net weight content not exceeding 250 g. For the application of this definition, no account is to be taken of small quantities of any ingredients which may have been added to the preparation for seasoning, preservation or other purposes. These preparations may contain a small quantity of visible pieces of meat or meat offal. This subheading takes precedence over all other subheadings of heading 1602.

The fish and crustaceans specified in the subheadings of heading 1604 or 1605 under their common names only, are of the same species as those mentioned in Chapter 3 under the same name.

Additional notes

For the purposes of subheadings 1602 31 11, 1602 32 11, 1602 39 21, 1602 50 10, 1602 90 61, 1602 90 72 and 1602 90 74, the term ‘uncooked’ shall apply to products which have not been subjected to any heat treatment or which have been subjected to a heat treatment insufficient to ensure the coagulation of meat proteins in the whole of the product and which, therefore, in the case of subheadings 1602 50 10, 1602 90 61, 1602 90 72 and 1602 90 74, show traces of a pinkish liquid on the cut surface when the product is cut along a line passing through its thickest part.

For the purposes of subheadings 1602 41 10, 1602 42 10 and 1602 49 11 to 1602 49 15, the expression ‘cuts thereof’ applies only to prepared or preserved meat which, due to the size and the characteristics of the coherent muscle tissue, is identifiable as having been obtained from hams, shoulders, loins, or collars of domestic swine, as the case may be.

CN codeDescriptionConventional rate of duty (%)Supplementary unit160100Sausages and similar products, of meat, meat offal or blood; food preparations based on these products16010010Of liver15,4—Other(72)16010091Sausages, dry or for spreading, uncooked149,4 €/100 kg/net(72)—16010099Other100,5 €/100 kg/net(72)—1602Other prepared or preserved meat, meat offal or blood16021000Homogenised preparations16,6—160220Of liver of any animalGoose or duck liver16022011Containing 75 % or more by weight of fatty livers10,2—16022019Other10,2—16022090Other16—Of poultry of heading 0105160231Of turkeysContaining 57 % or more by weight of poultry meat or offal(72)16023111Containing exclusively uncooked turkey meat8,5—16023119Other8,5—16023130Containing 25 % or more but less than 57 % by weight of poultry meat or offal(72)8,5—16023190Other8,5—160232Of fowls of the species Gallus domesticusContaining 57 % or more by weight of poultry meat or offal(72)16023211Uncooked86,7 €/100 kg/net—16023219Other10,9—16023230Containing 25 % or more but less than 57 % by weight of poultry meat or offal(72)10,9—16023290Other10,9—160239OtherContaining 57 % or more by weight of poultry meat or offal(72)16023921Uncooked86,7 €/100 kg/net—16023929Other10,9—16023940Containing 25 % or more but less than 57 % by weight of poultry meat or offal(72)10,9—16023980Other10,9—Of swine160241Hams and cuts thereof16024110Of domestic swine156,8 €/100 kg/net(72)—16024190Other10,9—160242Shoulders and cuts thereof16024210Of domestic swine129,3 €/100 kg/net(72)—16024290Other10,9—160249Other, including mixturesOf domestic swineContaining by weight 80 % or more of meat or meat offal, of any kind, including fats of any kind or origin16024911Loins (excluding collars) and cuts thereof, including mixtures of loins or hams156,8 €/100 kg/net(72)—16024913Collars and cuts thereof, including mixtures of collars and shoulders129,3 €/100 kg/net(72)—16024915Other mixtures containing hams (legs), shoulders, loins or collars, and cuts thereof129,3 €/100 kg/net(72)—16024919Other85,7 €/100 kg/net(72)—16024930Containing by weight 40 % or more but less than 80 % of meat or meat offal, of any kind, including fats of any kind or origin75 €/100 kg/net(72)—16024950Containing by weight less than 40 % of meat or meat offal, of any kind, including fats of any kind or origin54,3 €/100 kg/net(72)—16024990Other10,9—160250Of bovine animals16025010Uncooked; mixtures of cooked meat or offal and uncooked meat or offal303,4 €/100 kg/net—OtherIn airtight containers16025031Corned beef16,6—16025039Other16,6—16025080Other16,6—160290Other, including preparations of blood of any animal16029010Preparations of blood of any animal16,6—Other16029031Of game or rabbit10,9—16029041Of reindeer16,6—Other16029051Containing meat or meat offal of domestic swine85,7 €/100 kg/net—OtherContaining bovine meat or offal16029061Uncooked; mixtures of cooked meat or offal and uncooked meat or offal303,4 €/100 kg/net—16029069Other16,6—OtherOf sheep or goatsUncooked; mixtures of cooked meat or offal and uncooked meat or offal16029072Of sheep12,8—16029074Of goats16,6—Other16029076Of sheep12,8—16029078Of goats16,6—16029098Other16,6—160300Extracts and juices of meat, fish or crustaceans, molluscs or other aquatic invertebrates16030010In immediate packings of a net content of 1 kg or less12,8—16030080OtherFree—1604Prepared or preserved fish; caviar and caviar substitutes prepared from fish eggsFish, whole or in pieces, but not minced16041100Salmon5,5—160412Herrings16041210Fillets, raw, merely coated with batter or breadcrumbs, whether or not pre-fried in oil, frozen15—Other16041291In airtight containers20—16041299Other20—160413Sardines, sardinella and brisling or spratsSardines16041311In olive oil12,5—16041319Other12,5—16041390Other12,5—160414Tunas, skipjack and bonito (Sarda spp.)Tunas and skipjack16041411In vegetable oil24—Other16041416Fillets known as ‘loins’24—16041418Other24—16041490Bonito (Sarda spp.)25—160415MackerelOf the species Scomber scombrus and Scomber japonicus16041511Fillets25—16041519Other25—16041590Of the species Scomber australasicus20—16041600Anchovies25—160419Other16041910Salmonidae, other than salmon7—Fish of the genus Euthynnus, other than skipjack (Euthynnus (Katsuwonus) pelamis)16041931Fillets known as ‘loins’24—16041939Other24—16041950Fish of the species Orcynopsis unicolor12,5—Other16041991Fillets, raw, merely coated with batter or breadcrumbs, whether or not pre-fried in oil, frozen7,5—Other16041992Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus)20—16041993Coalfish (Pollachius virens)20—16041994Hake (Merluccius spp., Urophycis spp.)20—16041995Alaska pollack (Theragra chalcogramma) and pollack (Pollachius pollachius)20—16041998Other20—160420Other prepared or preserved fish16042005Preparations of surimi20—Other16042010Of salmon5,5—16042030Of salmonidae, other than salmon7—16042040Of anchovies25—16042050Of sardines, bonito, mackerel of the species Scomber scombrus and Scomber japonicus, fish of the species Orcynopsis unicolor25—16042070Of tunas, skipjack or other fish of the genus Euthynnus24—16042090Of other fish14—160430Caviar and caviar substitutes16043010Caviar (sturgeon roe)20—16043090Caviar substitutes20—1605Crustaceans, molluscs and other aquatic invertebrates, prepared or preserved16051000Crab8—160520Shrimps and prawns16052010In airtight containers20(72)—Other16052091In immediate packings of a net content not exceeding 2 kg20(72)—16052099Other20(72)—160530Lobster16053010Lobster meat, cooked, for the manufacture of lobster butter or of lobster pastes, pâtés, soups or sauces(72)Free—16053090Other20—16054000Other crustaceans20(72)—160590OtherMolluscsMussels (Mytilus spp., Perna spp.)16059011In airtight containers20—16059019Other20—16059030Other20—16059090Other aquatic invertebrates26
CHAPTER 17

SUGARS AND SUGAR CONFECTIONERY

Note

This chapter does not cover:

  1. sugar confectionery containing cocoa (heading 1806);

  2. chemically pure sugars (other than sucrose, lactose, maltose, glucose and fructose) or other products of heading 2940; or

  3. medicaments or other products of Chapter 30.

Subheading note

For the purposes of subheadings 1701 11 and 1701 12, ‘raw sugar’ means sugar whose content of sucrose by weight, in the dry state, corresponds to a polarimeter reading of less than 99,5o.

Additional notes

For the purposes of subheadings 1701 11 10, 1701 11 90, 1701 12 10 and 1701 12 90, ‘raw sugar’ means sugar, not flavoured or coloured or containing any other added substances, containing, in the dry state, less than 99,5 % by weight of sucrose determined by the polarimetric method.

The duty applicable to raw sugar of subheadings 1701 11 10 an 1701 12 10 whose yield established according to Annex I, point II, to Regulation (EC) No 1260/2001 differs from 92 % is fixed in the following manner:

the relevant rate is multiplied by a correcting coefficient obtained by dividing the percentage yield established according to the above provisions by 92.

For the purposes of subheading 1701 99 10, ‘white sugar’ means sugar, not flavoured or coloured or containing any other added substances, containing, in the dry state, 99,5 % or more by weight of sucrose, determined by the polarimetric method.

For the purposes of establishing the duty applicable to products of subheadings 1702 20 10, 1702 60 80, 1702 60 95, 1702 90 60, 1702 90 71, 1702 90 80 and 1702 90 99, the sucrose content, including other sugars expressed as sucrose, is determined by the methods laid down in Article 5 (2) and (4) of Regulation (EC) No 1423/95.

For the purposes of subheadings 1702 30 10, 1702 40 10, 1702 60 10 and 1702 90 30, ‘isoglucose’ means the product obtained from glucose or its polymers with a content by weight in the dry state of at least 10 % fructose.

For the purposes of establishing the duty applicable to products of the subheadings referred to in the preceding paragraph, the dry matter content is determined according to Article 5 (3) of Regulation (EC) No 1423/95.

‘Inulin syrup’ means:

  1. for the purposes of subheading 1702 60 80, the immediate product obtained by hydrolysis of inulin or oligofructoses, containing in the dry state more than 50 % fructose in free form or as sucrose;

  2. for the purposes of subheading 1702 90 80, the immediate product obtained by hydrolysis of inulin or oligofructoses, containing in the dry state at least 10 % but not more than 50 % of fructose in free form or as sucrose.

When imported in the form of an assortment, goods of subheading 1704 90 are subject to an agricultural component (EA) fixed according to the average content in milkfats, milk proteins, sucrose, isoglucose, glucose and starch of the assortment as a whole.

CN codeDescriptionConventional rate of duty (%)Supplementary unit1701Cane or beet sugar and chemically pure sucrose, in solid formRaw sugar not containing added flavouring or colouring matter170111Cane sugar17011110For refining(77)33,9 €/100 kg/net(77)(77)—17011190Other41,9 €/100 kg/net(77)—170112Beet sugar17011210For refining(77)33,9 €/100 kg/net(77)(77)—17011290Other41,9 €/100 kg/net(77)—Other17019100Containing added flavouring or colouring matter41,9 €/100 kg/net(77)—170199Other17019910White sugar41,9 €/100 kg/net(77)—17019990Other41,9 €/100 kg/net(77)—1702Other sugars, including chemically pure lactose, maltose, glucose and fructose, in solid form; sugar syrups not containing added flavouring or colouring matter; artificial honey, whether or not mixed with natural honey; caramelLactose and lactose syrup17021100Containing by weight 99 % or more lactose, expressed as anhydrous lactose, calculated on the dry matter14 €/100 kg/net—17021900Other14 €/100 kg/net—170220Maple sugar and maple syrup17022010Maple sugar in solid form, containing added flavouring or colouring matter0,4 €/100 kg/net(77)—17022090Other8—170230Glucose and glucose syrup, not containing fructose or containing in the dry state less than 20 % by weight of fructose17023010Isoglucose50,7 €/100 kg/net mas—OtherContaining in the dry state, 99 % or more by weight of glucose17023051In the form of white crystalline powder, whether or not agglomerated26,8 €/100 kg/net—17023059Other20 €/100 kg/net—Other17023091In the form of white crystalline powder, whether or not agglomerated26,8 €/100 kg/net—17023099Other20 €/100 kg/net—170240Glucose and glucose syrup, containing in the dry state at least 20 % but less than 50 % by weight of fructose, excluding invert sugar17024010Isoglucose50,7 €/100 kg/net mas—17024090Other20 €/100 kg/net—17025000Chemically pure fructose16 + 50,7 €/100 kg/net mas(77)—170260Other fructose and fructose syrup, containing in the dry state more than 50 % by weight of fructose, excluding invert sugar17026010Isoglucose50,7 €/100 kg/net mas—17026080Inulin syrup0,4 €/100 kg/net(77)—17026095Other0,4 €/100 kg/net(77)—170290Other, including invert sugar and other sugar and sugar syrup blends containing in the dry state 50 % by weight of fructose17029010Chemically pure maltose12,8—17029030Isoglucose50,7 €/100 kg/net mas—17029050Maltodextrine and maltodextrine syrup20 €/100 kg/net—17029060Artificial honey, whether or not mixed with natural honey0,4 €/100 kg/net(77)—Caramel17029071Containing 50 % or more by weight of sucrose in the dry matter0,4 €/100 kg/net(77)—Other17029075In the form of powder, whether or not agglomerated27,7 €/100 kg/net—17029079Other19,2 €/100 kg/net—17029080Inulin syrup0,4 €/100 kg/net(77)—17029099Other0,4 €/100 kg/net(77)—1703Molasses resulting from the extraction or refining of sugar17031000Cane molasses0,35 €/100 kg/net—17039000Other0,35 €/100 kg/net—1704Sugar confectionery (including white chocolate), not containing cocoa170410Chewing gum, whether or not sugar-coatedContaining less than 60 % by weight of sucrose (including invert sugar expressed as sucrose)17041011Gum in strips6,2 + 27,1 €/100 kg/net MAX 17,9—17041019Other6,2 + 27,1 €/100 kg/net MAX 17,9—Containing 60 % or more by weight of sucrose (including invert sugar expressed as sucrose)17041091Gum in strips6,3 + 30,9 €/100 kg/net MAX 18,2—17041099Other6,3 + 30,9 €/100 kg/net MAX 18,2—170490Other17049010Liquorice extract containing more than 10 % by weight of sucrose but not containing other added substances13,4—17049030White chocolate9,1 + 45,1 €/100 kg/net MAX 18,9 + 16,5 €/100 kg/net—Other17049051Pastes, including marzipan, in immediate packings of a net content of 1 kg or more9 + EA MAX 18,7 + AD S/Z(77)—17049055Throat pastilles and cough drops9 + EA MAX 18,7 + AD S/Z(77)—17049061Sugar-coated (panned) goods9 + EA MAX 18,7 + AD S/Z(77)—Other17049065Gum confectionery and jelly confectionery, including fruit pastes in the form of sugar confectionery9 + EA MAX 18,7 + AD S/Z(77)—17049071Boiled sweets, whether or not filled9 + EA MAX 18,7 + AD S/Z(77)—17049075Toffees, caramels and similar sweets9 + EA MAX 18,7 + AD S/Z(77)—Other17049081Compressed tablets9 + EA MAX 18,7 + AD S/Z(77)—17049099Other9 + EA MAX 18,7 + AD S/Z(77)
CHAPTER 18

COCOA AND COCOA PREPARATIONS

Notes

This chapter does not cover the preparations of heading 0403, 1901, 1904, 1905, 2105, 2202, 2208, 3003 or 3004.

Heading 1806 includes sugar confectionery containing cocoa and, subject to note 1 to this chapter, other food preparations containing cocoa.

Additional notes

When imported in the form of an assortment, goods of subheadings 1806 20, 1806 31, 1806 32 and 1806 90 are subject to an agricultural component (EA) fixed according to the average content in milkfats, milk proteins, sucrose, isoglucose, glucose and starch of the assortment as a whole.

Subheadings 1806 90 11 and 1806 90 19 do not cover chocolates made entirely of one type of chocolate.

CN codeDescriptionConventional rate of duty (%)Supplementary unit18010000Cocoa beans, whole or broken, raw or roastedFree—18020000Cocoa shells, husks, skins and other cocoa wasteFree—1803Cocoa paste, whether or not defatted18031000Not defatted9,6—18032000Wholly or partly defatted9,6—18040000Cocoa butter, fat and oil7,7—18050000Cocoa powder, not containing added sugar or other sweetening matter8—1806Chocolate and other food preparations containing cocoa180610Cocoa powder, containing added sugar or other sweetening matter18061015Containing no sucrose or containing less than 5 % by weight of sucrose (including invert sugar expressed as sucrose) or isoglucose expressed as sucrose8—18061020Containing 5 % or more but less than 65 % by weight of sucrose (including invert sugar expressed as sucrose) or isoglucose expressed as sucrose8 + 25,2 €/100 kg/net—18061030Containing 65 % or more but less than 80 % by weight of sucrose (including invert sugar expressed as sucrose) or isoglucose expressed as sucrose8 + 31,4 €/100 kg/net—18061090Containing 80 % or more by weight of sucrose (including invert sugar expressed as sucrose) or isoglucose expressed as sucrose8 + 41,9 €/100 kg/net—180620Other 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 kg18062010Containing 31 % or more by weight of cocoa butter or containing a combined weight of 31 % or more of cocoa butter and milkfat8,3 + EA MAX 18,7 + AD S/Z(78)—18062030Containing a combined weight of 25 % or more, but less than 31 % of cocoa butter and milkfat8,3 + EA MAX 18,7 + AD S/Z(78)—Other18062050Containing 18 % or more by weight of cocoa butter8,3 + EA MAX 18,7 + AD S/Z(78)—18062070Chocolate milk crumb15,4 + EA(78)—18062080Chocolate flavour coating8,3 + EA MAX 18,7 + AD S/Z(78)—18062095Other8,3 + EA MAX 18,7 + AD S/Z(78)—Other, in blocks, slabs or bars18063100Filled8,3 + EA MAX 18,7 + AD S/Z(78)—180632Not filled18063210With added cereal, fruit or nuts8,3 + EA MAX 18,7 + AD S/Z(78)—18063290Other8,3 + EA MAX 18,7 + AD S/Z(78)—180690OtherChocolate and chocolate productsChocolates, whether or not filled18069011Containing alcohol8,3 + EA MAX 18,7 + AD S/Z(78)—18069019Other8,3 + EA MAX 18,7 + AD S/Z(78)—Other18069031Filled8,3 + EA MAX 18,7 + AD S/Z(78)—18069039Not filled8,3 + EA MAX 18,7 + AD S/Z(78)—18069050Sugar confectionery and substitutes therefor made from sugar substitution products, containing cocoa8,3 + EA MAX 18,7 + AD S/Z(78)—18069060Spreads containing cocoa8,3 + EA MAX 18,7 + AD S/Z(78)—18069070Preparations containing cocoa for making beverages8,3 + EA MAX 18,7 + AD S/Z(78)—18069090Other8,3 + EA MAX 18,7 + AD S/Z(78)
CHAPTER 19

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

Notes

This chapter does not cover:

  1. except in the case of stuffed products of heading 1902, food preparations containing more than 20 % by weight of sausage, meat, meat offal, blood, fish or crustaceans, molluscs or other aquatic invertebrates, or any combination thereof (Chapter 16);

  2. biscuits or other articles made from flour or from starch, specially prepared for use in animal feeding (heading 2309); or

  3. medicaments or other products of Chapter 30.

For the purposes of heading 1901:

  1. the term ‘groats’ means cereal groats of Chapter 11;

  2. the terms ‘flour’ and ‘meal’ mean:

    1. cereal flour and meal of Chapter 11, and

    2. flour, meal and powder of vegetable origin of any chapter, other than flour, meal or powder of dried vegetables (heading 0712), of potatoes (heading 1105) or of dried leguminous vegetables (heading 1106).

Heading 1904 does not cover preparations containing more than 6 % by weight of cocoa calculated on a totally defatted basis or coated with chocolate or other food preparations containing cocoa of heading 1806 (heading 1806).

For the purposes of heading 1904, the expression ‘otherwise prepared’ means prepared or processed to an extent beyond that provided for in the headings of or notes to Chapter 10 or 11.

Additional notes

Goods of subheadings 1905 31, 1905 32, 1905 40 and 1905 90, presented in the form of an assortment, are subject to an agricultural component (EA) fixed according to the average content in milkfats, milk proteins, sucrose, isoglucose, glucose and starch of the assortment as a whole.

The expression ‘sweet biscuits’ in subheading 1905 31 applies only to products having a water content of not more than 12 % by weight and a fat content of not more than 35 % by weight (fillings and coatings are not to be taken into consideration in determining these contents).

CN codeDescriptionConventional rate of duty (%)Supplementary unit1901Malt 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 0401 to 0404, not containing cocoa or containing less than 5 % by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included19011000Preparations for infant use, put up for retail sale7,6 + EA(79)—19012000Mixes and doughs for the preparation of bakers' wares of heading 19057,6 + EA(79)—190190OtherMalt extract19019011With a dry extract content of 90 % or more by weight5,1 + 18 €/100 kg/net—19019019Other5,1 + 14,7 €/100 kg/net—Other19019091Containing no milkfats, sucrose, isoglucose, glucose or starch or containing less than 1,5 % milkfat, 5 % sucrose (including invert sugar) or isoglucose, 5 % glucose or starch, excluding food preparations in powder form of goods of headings 0401 to 040412,8—19019099Other7,6 + EA(79)—1902Pasta, 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 preparedUncooked pasta, not stuffed or otherwise prepared19021100Containing eggs7,7 + 24,6 €/100 kg/net—190219Other19021910Containing no common wheat flour or meal7,7 + 24,6 €/100 kg/net—19021990Other7,7 + 21,1 €/100 kg/net—190220Stuffed pasta, whether or not cooked or otherwise prepared19022010Containing more than 20 % by weight of fish, crustaceans, molluscs or other aquatic invertebrates8,5—19022030Containing more than 20 % by weight of sausages and the like, of meat and meat offal of any kind, including fats of any kind or origin54,3 €/100 kg/net—Other19022091Cooked8,3 + 6,1 €/100 kg/net—19022099Other8,3 + 17,1 €/100 kg/net—190230Other pasta19023010Dried6,4 + 24,6 €/100 kg/net—19023090Other6,4 + 9,7 €/100 kg/net—190240Couscous19024010Unprepared7,7 + 24,6 €/100 kg/net—19024090Other6,4 + 9,7 €/100 kg/net—19030000Tapioca and substitutes therefor prepared from starch, in the form of flakes, grains, pearls, siftings or similar forms6,4 + 15,1 €/100 kg/net—1904Prepared 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 included190410Prepared foods obtained by the swelling or roasting of cereals or cereal products19041010Obtained from maize3,8 + 20 €/100 kg/net—19041030Obtained from rice5,1 + 46 €/100 kg/net—19041090Other5,1 + 33,6 €/100 kg/net—190420Prepared foods obtained from unroasted cereal flakes or from mixtures of unroasted cereal flakes and roasted cereal flakes or swelled cereals19042010Preparation of the Müsli type based on unroasted cereal flakes9 + EA(79)—Other19042091Obtained from maize3,8 + 20 €/100 kg/net—19042095Obtained from rice5,1 + 46 €/100 kg/net—19042099Other5,1 + 33,6 €/100 kg/net—19043000Bulgur wheat8,3 + 25,7 €/100 kg/net—190490Other19049010Rice8,3 + 46 €/100 kg/net—19049080Other8,3 + 25,7 €/100 kg/net—1905Bread, 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 products19051000Crispbread5,8 + 13 €/100 kg/net—190520Gingerbread and the like19052010Containing by weight less than 30 % of sucrose (including invert sugar expressed as sucrose)9,4 + 18,3 €/100 kg/net—19052030Containing by weight 30 % or more but less than 50 % of sucrose (including invert sugar expessed as sucrose)9,8 + 24,6 €/100 kg/net—19052090Containing by weight 50 % or more of sucrose (including invert sugar expressed as sucrose)10,1 + 31,4 €/100 kg/net—Sweet biscuits; waffles and wafers190531Sweet biscuitsCompletely or partially coated or covered with chocolate or other preparations containing cocoa19053111In immediate packings of a net content not exceeding 85 g9 + EA MAX 24,2 + AD S/Z(79)—19053119Other9 + EA MAX 24,2 + AD S/Z(79)—Other19053130Containing 8 % or more by weight of milkfats9 + EA MAX 24,2 + AD S/Z(79)—Other19053191Sandwich biscuits9 + EA MAX 24,2 + AD S/Z(79)—19053199Other9 + EA MAX 24,2 + AD S/Z(79)—190532Waffles and wafers19053205With a water content exceeding 10 % by weight9 + EA MAX 20,7 + AD F/M(79)—OtherCompletely or partially coated or covered with chocolate or other preparations containing cocoa19053211In immediate packings of a net content not exceeding 85 g9 + EA MAX 24,2 + AD S/Z(79)—19053219Other9 + EA MAX 24,2 + AD S/Z(79)—Other19053291Salted, whether or not filled9 + EA MAX 20,7 + AD F/M(79)—19053299Other9 + EA MAX 24,2 + AD S/Z(79)—190540Rusks, toasted bread and similar toasted products19054010Rusks9,7 + EA(79)—19054090Other9,7 + EA(79)—190590Other19059010Matzos3,8 + 15,9 €/100 kg/net—19059020Communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products4,5 + 60,5 €/100 kg/net—Other19059030Bread, not containing added honey, eggs, cheese or fruit, and containing by weight in the dry matter state not more than 5 % of sugars and not more than 5 % of fat9,7 + EA(79)—19059045Biscuits9 + EA MAX 20,7 + AD F/M(79)—19059055Extruded or expanded products, savoury or salted9 + EA MAX 20,7 + AD F/M(79)—Other19059060With added sweetening matter9 + EA MAX 24,2 + AD S/Z(79)—19059090Other9 + EA MAX 20,7 + AD F/M(79)
CHAPTER 20

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

Notes

This chapter does not cover:

  1. vegetables, fruit or nuts, prepared or preserved by the processes specified in Chapter 7, 8 or 11;

  2. food preparations containing more than 20 % by weight of sausage, meat, meat offal, blood, fish or crustaceans, molluscs or other aquatic invertebrates, or any combination thereof (Chapter 16); or

  3. homogenised composite food preparations of heading 2104.

Headings 2007 and 2008 do not apply to fruit jellies, fruit pastes, sugar-coated almonds or the like in the form of sugar confectionery (heading 1704) or chocolate confectionery (heading 1806).

Headings 2001, 2004 and 2005 cover, as the case may be, only those products of Chapter 7 or of heading 1105 or 1106 (other than flour, meal and powder of the products of Chapter 8) which have been prepared or preserved by processes other than those referred to in note 1(a).

Tomato juice, the dry weight content of which is 7 % or more, is to be classified in heading 2002.

For the purposes of heading 2007, the expression ‘obtained by cooking’ means obtained by heat treatment at atmospheric pressure or under reduced pressure to increase the viscosity of a product through reduction of water content or other means.

For the purposes of heading 2009, the expression ‘juices, unfermented and not containing added spirit’ means juices of an alcoholic strength by volume (see note 2 to Chapter 22) not exceeding 0,5 % vol.

Subheading notes

For the purposes of subheading 2005 10, the expression ‘homogenised vegetables’ means preparations of vegetables, finely homogenised, put up for retail sale as infant food or for dietetic purposes, in containers of a net weight content not exceeding 250 g. For the application of this definition, no account is to be taken of small quantities of any ingredients which may have been added to the preparation for seasoning, preservation or other purposes. These preparations may contain a small quantity of visible pieces of vegetables. Subheading 2005 10 takes precedence over all other subheadings of heading 2005.

For the purposes of subheading 2007 10, the expression ‘homogenised preparations’ means preparations of fruit, finely homogenised, put up for retail sale as infant food or for dietetic purposes, in containers of a net weight content not exceeding 250 g. For the application of this definition, no account is to be taken of small quantities of any ingredients which may have been added to the preparation for seasoning, preservation or other purposes. These preparations may contain a small quantity of visible pieces of fruit. Subheading 2007 10 takes precedence over all other subheadings of heading 2007.

For the purposes of subheadings 2009 12, 2009 21, 2009 31, 2009 41, 2009 61 and 2009 71, the expression ‘Brix value’ means the direct reading of degrees Brix obtained from a Brix hydrometer or of refractive index expressed in terms of percentage sucrose content obtained from a refractometer, at a temperature of 20 °C or corrected for 20 °C if the reading is made at a different temperature.

Additional notes

For the purposes of heading 2001, vegetables, fruit, nuts and other edible parts of plants prepared or preserved by vinegar or acetic acid must have a content of free, volatile acid of 0,5 % by weight or more, expressed as acetic acid. In addition, mushrooms of subheading 2001 90 50 should not have a salt content exceeding 2,5 % by weight.

  1. The content of various sugars expressed as sucrose (sugar content) of the products classified in this chapter corresponds to the figure indicated by a refractometer (used in accordance with the method prescribed in the Annex to Regulation (EEC) No 558/93) at a temperature of 20 °C and multiplied by the factor:

    • 0,93 in respect of products of subheadings 2008 20 to 2008 80, 2008 92 and 2008 99, or

    • 0,95 in respect of products of the other headings.

  2. The expression ‘Brix value’, mentioned in the subheadings of heading 2009, corresponds to the figure indicated by a refractometer (used in accordance with the method prescribed in the Annex to Regulation (EEC) No 558/93) at a temperature of 20 °C.

The products of subheadings 2008 20 to 2008 80, 2008 92 and 2008 99 shall be considered as containing added sugar when the ‘sugar content’ thereof exceeds by weight the percentages given hereunder, according to the kind of fruit or edible part of plant concerned:

  • pineapples and grapes: 13 %,

  • other fruits, including mixtures of fruit, and other edible parts of plants: 9 %.

For the purposes of subheadings 2008 30 11 to 2008 30 39, 2008 40 11 to 2008 40 39, 2008 50 11 to 2008 50 59, 2008 60 11 to 2008 60 39, 2008 70 11 to 2008 70 59, 2008 80 11 to 2008 80 39, 2008 92 12 to 2008 92 38 and 2008 99 11 to 2008 99 40, the following expressions shall have the meanings hereby assigned to them:

  • ‘actual alcoholic strength by mass’: the number of kilograms of pure alcohol contained in 100 kg of the product

  • ‘% mas’: the symbol for alcoholic strength by mass.

  1. The added sugar content of products of heading 2009 corresponds to the ‘sugar content’ less the figures given hereunder, according to the kind of juice concerned:

    • lemon or tomato juice: 3,

    • grape juice: 15,

    • other fruit or vegetable juices, including mixtures of juices: 13.

  2. The fruit juices with added sugar, of a Brix value not exceeding 67 and containing less than 50 % by weight of fruit juices in their natural state obtained from fruits or by dilution of concentrated juice, lose their original character of fruit juices of heading 2009.

For the purposes of subheadings 2009 69 51 and 2009 69 71, ‘concentrated grape juice (including grape must)’ means grape juice (including grape must) for which the figure indicated by a refractometer (used in accordance with the method prescribed in the Annex to Regulation (EEC) No 558/93) at a temperature of 20 °C is not less than 50,9 %.

For the purposes of subheadings 2001 90 91, 2006 00 35, 2006 00 91, 2007 10 91, 2007 99 93, 2008 19 11, 2008 19 91, 2008 92 12, 2008 92 16, 2008 92 32, 2008 92 36, 2008 92 51, 2008 92 72, 2008 92 76, 2008 92 92, 2008 92 94, 2008 92 97, 2008 99 24, 2008 99 31, 2008 99 36, 2008 99 38, 2009 80 34, 2009 80 36, 2009 80 73, 2009 80 85, 2009 80 88, 2009 80 97, 2009 90 92, 2009 90 95 and 2009 90 97, ‘tropical fruit’ means guavas, mangoes, mangosteens, papaws (papayas), tamarinds, cashew apples, lychees, jackfruit, sapodillo plums, passion fruit, carambola and pitahaya.

For the purposes of subheadings 2001 90 91, 2006 00 35, 2006 00 91, 2007 99 93, 2008 19 11, 2008 19 91, 2008 92 12, 2008 92 16, 2008 92 32, 2008 92 36, 2008 92 51, 2008 92 72, 2008 92 76, 2008 92 92, 2008 92 94 and 2008 92 97, ‘tropical nuts’ means coconuts, cashew nuts, Brazil nuts, areca (or betel), cola and macadamia nuts.

CN codeDescriptionConventional rate of duty (%)Supplementary unit2001Vegetables, fruit, nuts and other edible parts of plants, prepared or preserved by vinegar or acetic acid20011000Cucumbers and gherkins17,6kg/net eda200190Other20019010Mango chutneyFree—20019020Fruit of the genus Capsicum other than sweet peppers or pimentos5—20019030Sweetcorn (Zea mays var. saccharata)5,1 + 9,4 €/100 kg/net(85)—20019040Yams, sweet potatoes and similar edible parts of plants containing 5 % or more by weight of starch8,3 + 3,8 €/100 kg/net(85)—20019050Mushrooms16—20019060Palm hearts10—20019065Olives16—20019070Sweet peppers16—20019091Tropical fruit and tropical nuts10—20019093Onions16—20019099Other16—2002Tomatoes prepared or preserved otherwise than by vinegar or acetic acid200210Tomatoes, whole or in pieces20021010Peeled14,4—20021090Other14,4—200290OtherWith a dry matter content of less than 12 % by weight20029011In immediate packings of a net content exceeding 1 kg14,4—20029019In immediate packings of a net content not exceeding 1 kg14,4—With a dry matter content of not less than 12 % but not more than 30 % by weight20029031In immediate packings of a net content exceeding 1 kg14,4—20029039In immediate packings of a net content not exceeding 1 kg14,4—With a dry matter content of more than 30 % by weight20029091In immediate packings of a net content exceeding 1 kg14,4—20029099In immediate packings of a net content not exceeding 1 kg14,4—2003Mushrooms and truffles, prepared or preserved otherwise than by vinegar or acetic acid200310Mushrooms of the genus Agaricus20031020Provisionally preserved, completely cooked18,4 + 191 €/100 kg/net eda(85)kg/net eda20031030Other18,4 + 222 €/100 kg/net eda(85)kg/net eda20032000Truffles14,4—20039000Other18,4—2004Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, frozen, other than products of heading 2006200410Potatoes20041010Cooked, not otherwise prepared14,4—Other20041091In the form of flour, meal or flakes7,6 + EA(85)—20041099Other17,6—200490Other vegetables and mixtures of vegetables20049010Sweetcorn (Zea mays var. saccharata)5,1 + 9,4 €/100 kg/net(85)—20049030Sauerkraut, capers and olives16—20049050Peas (Pisum sativum) and immature beans of the species Phaseolus spp., in pod19,2—Other, including mixtures20049091Onions, cooked, not otherwise prepared14,4—20049098Other17,6—2005Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, not frozen, other than products of heading 200620051000Homogenised vegetables17,6—200520Potatoes20052010In the form of flour, meal or flakes8,8 + EA(85)—Other20052020Thin slices, fried or baked, whether or not salted or flavoured, in airtight packings, suitable for immediate consumption14,1—20052080Other14,1—20054000Peas (Pisum sativum)19,2—Beans (Vigna spp., Phaseolus spp.)20055100Beans, shelled17,6—20055900Other19,2—20056000Asparagus17,6—200570Olives20057010In immediate packings of a net content not exceeding 5 kg12,8kg/net eda20057090Other12,8kg/net eda20058000Sweetcorn (Zea mays var. saccharata)5,1 + 9,4 €/100 kg/net(85)—200590Other vegetables and mixtures of vegetables20059010Fruit of the genus Capsicum, other than sweet peppers or pimentos6,4—20059030Capers16—20059050Globe artichokes17,6—20059060Carrots17,6—20059070Mixtures of vegetables17,6—20059075Sauerkraut16—20059080Other17,6—200600Vegetables, fruit, nuts, fruit-peel and other parts of plants, preserved by sugar (drained, glacé or crystallised)20060010GingerFree—OtherWith a sugar content exceeding 13 % by weight20060031Cherries20 + 23,9 €/100 kg/net—20060035Tropical fruit and tropical nuts12,5 + 15 €/100 kg/net—20060038Other20 + 23,9 €/100 kg/net—Other20060091Tropical fruit and tropical nuts12,5—20060099Other20—2007Jams, fruit jellies, marmalades, fruit or nut purée and fruit or nut pastes, obtained by cooking, whether or not containing added sugar or other sweetening matter200710Homogenised preparations20071010With a sugar content exceeding 13 % by weight24 + 4,2 €/100 kg/net—Other20071091Of tropical fruit15—20071099Other24—Other200791Citrus fruit20079110With a sugar content exceeding 30 % by weight20 + 23 €/100 kg/net—20079130With a sugar content exceeding 13 % but not exceeding 30 % by weight20 + 4,2 €/100 kg/net—20079190Other21,6—200799OtherWith a sugar content exceeding 30 % by weight20079910Plum purée and paste and prune purée and paste, in immediate packings of a net content exceeding 100 kg, for industrial processing(85)22,4—20079920Chestnut purée and paste24 + 19,7 €/100 kg/net—Other20079931Of cherries24 + 23 €/100 kg/net—20079933Of strawberries24 + 23 €/100 kg/net—20079935Of raspberries24 + 23 €/100 kg/net—20079939Other24 + 23 €/100 kg/net—With a sugar content exceeding 13 % but not exceeding 30 % by weight20079955Apple purée, including compotes24 + 4,2 €/100 kg/net—20079957Other24 + 4,2 €/100 kg/net—Other20079991Apple purée, including compotes24—20079993Of tropical fruit and tropical nuts15—20079998Other24—2008Fruit, 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 includedNuts, groundnuts and other seeds, whether or not mixed together200811Groundnuts20081110Peanut butter12,8—Other, in immediate packings of a net contentExceeding 1 kg20081192Roasted11,2—20081194Other11,2—Not exceeding 1 kg20081196Roasted12—20081198Other12,8—200819Other, including mixturesIn immediate packings of a net content exceeding 1 kg20081911Tropical nuts; mixtures containing 50 % or more by weight of tropical nuts and tropical fruit7—Other20081913Roasted almonds and pistachios9—20081919Other11,2—In immediate packings of a net content not exceeding 1 kg20081991Tropical nuts; mixtures containing by weight 50 % or more of tropical nuts and tropical fruit8—OtherRoasted nuts20081993Almonds and pistachios10,2—20081995Other12—20081999Other12,8—200820PineapplesContaining added spiritIn immediate packings of a net content exceeding 1 kg20082011With a sugar content exceeding 17 % by weight25,6 + 2,5 €/100 kg/net—20082019Other25,6—In immediate packings of a net content not exceeding 1 kg20082031With a sugar content exceeding 19 % by weight25,6 + 2,5 €/100 kg/net—20082039Other25,6—Not containing added spiritContaining added sugar, in immediate packings of a net content exceeding 1 kg20082051With a sugar content exceeding 17 % by weight19,2—20082059Other17,6—Containing added sugar, in immediate packings of a net content not exceeding 1 kg20082071With a sugar content exceeding 19 % by weight20,8—20082079Other19,2—20082090Not containing added sugar18,4—200830Citrus fruitContaining added spiritWith a sugar content exceeding 9 % by weight20083011Of an actual alcoholic strength by mass not exceeding 11,85 % mas25,6—20083019Other25,6 + 4,2 €/100 kg/net—Other20083031Of an actual alcoholic strength by mass not exceeding 11,85 % mas24—20083039Other25,6—Not containing added spiritContaining added sugar, in immediate packings of a net content exceeding 1 kg20083051Grapefruit segments15,2—20083055Mandarins (including tangerines and satsumas); clementines, wilkings and other similar citrus hybrids18,4—20083059Other17,6—Containing added sugar, in immediate packings of a net content not exceeding 1 kg20083071Grapefruit segments15,2—20083075Mandarins (including tangerines and satsumas); clementines, wilkings and other similar citrus hybrids17,6—20083079Other20,8—20083090Not containing added sugar18,4—200840PearsContaining added spiritIn immediate packings of a net content exceeding 1 kgWith a sugar content exceeding 13 % by weight20084011Of an actual alcoholic strength by mass not exceeding 11,85 % mas25,6—20084019Other25,6 + 4,2 €/100 kg/net—Other20084021Of an actual alcoholic strength by mass not exceeding 11,85 % mas24—20084029Other25,6—In immediate packings of a net content not exceeding 1 kg20084031With a sugar content exceeding 15 % by weight25,6 + 4,2 €/100 kg/net—20084039Other25,6—Not containing added spiritContaining added sugar, in immediate packings of a net content exceeding 1 kg20084051With a sugar content exceeding 13 % by weight17,6—20084059Other16—Containing added sugar, in immediate packings of a net content not exceeding 1 kg20084071With a sugar content exceeding 15 % by weight19,2—20084079Other17,6—20084090Not containing added sugar16,8—200850ApricotsContaining added spiritIn immediate packings of a net content exceeding 1 kgWith a sugar content exceeding 13 % by weight20085011Of an actual alcoholic strength by mass not exceeding 11,85 % mas25,6—20085019Other25,6 + 4,2 €/100 kg/net—Other20085031Of an actual alcoholic strength by mass not exceeding 11,85 % mas24—20085039Other25,6—In immediate packings of a net content not exceeding 1 kg20085051With a sugar content exceeding 15 % by weight25,6 + 4,2 €/100 kg/net—20085059Other25,6—Not containing added spiritContaining added sugar, in immediate packings of a net content exceeding 1 kg20085061With a sugar content exceeding 13 % by weight19,2—20085069Other17,6—Containing added sugar, in immediate packings of a net content not exceeding 1 kg20085071With a sugar content exceeding 15 % by weight20,8—20085079Other19,2—Not containing added sugar, in immediate packings of a net content20085092Of 5 kg or more13,6—20085094Of 4,5 kg or more but less than 5 kg18,4(85)—20085099Of less than 4,5 kg18,4—200860CherriesContaining added spiritWith a sugar content exceeding 9 % by weight20086011Of an actual alcoholic strength by mass not exceeding 11,85 % mas25,6—20086019Other25,6 + 4,2 €/100 kg/net—Other20086031Of an actual alcoholic strength by mass not exceeding 11,85 % mas24—20086039Other25,6—Not containing added spiritContaining added sugar, in immediate packings of a net content20086050Exceeding 1 kg17,6—20086060Not exceeding 1 kg20,8—Not containing added sugar, in immediate packings of a net content20086070Of 4,5 kg or more18,4—20086090Of less than 4,5 kg18,4—200870Peaches, including nectarinesContaining added spiritIn immediate packings of a net content exceeding 1 kgWith a sugar content exceeding 13 % by weight20087011Of an actual alcoholic strength by mass not exceeding 11,85 % mas25,6—20087019Other25,6 + 4,2 €/100 kg/net—Other20087031Of an actual alcoholic strength by mass not exceeding 11,85 % mas24—20087039Other25,6—In immediate packings of a net content not exceeding 1 kg20087051With a sugar content exceeding 15 % by weight25,6 + 4,2 €/100 kg/net—20087059Other25,6—Not containing added spiritContaining added sugar, in immediate packings of a net content exceeding 1 kg20087061With a sugar content exceeding 13 % by weight19,2—20087069Other17,6—Containing added sugar, in immediate packings of a net content not exceeding 1 kg20087071With a sugar content exceeding 15 % by weight19,2—20087079Other17,6—Not containing added sugar, in immediate packings of a net content20087092Of 5 kg or more15,2—20087098Of less than 5 kg18,4—200880StrawberriesContaining added spiritWith a sugar content exceeding 9 % by weight20088011Of an actual alcoholic strength by mass not exceeding 11,85 % mas25,6—20088019Other25,6 + 4,2 €/100 kg/net—Other20088031Of an actual alcoholic strength by mass not exceeding 11,85 % mas24—20088039Other25,6—Not containing added spirit20088050Containing added sugar, in immediate packings of a net content exceeding 1 kg17,6—20088070Containing added sugar, in immediate packings of a net content not exceeding 1 kg20,8—20088090Not containing added sugar18,4—Other, including mixtures other than those of subheading 2008 1920089100Palm hearts10—200892MixturesContaining added spiritWith a sugar content exceeding 9 % by weightOf an actual alcoholic strength by mass not exceeding 11,85 % mas20089212Of tropical fruit (including mixtures containing 50 % or more by weight of tropical nuts and tropical fruit)16—20089214Other25,6—Other20089216Of tropical fruit (including mixtures containing 50 % or more by weight of tropical nuts and tropical fruit)16 + 2,6 €/100 kg/net—20089218Other25,6 + 4,2 €/100 kg/net—OtherOf an actual alcoholic strength by mass not exceeding 11,85 % mas20089232Of tropical fruit (including mixtures containing 50 % or more by weight of tropical nuts and tropical fruit)15—20089234Other24—Other20089236Of tropical fruit (including mixtures containing 50 % or more by weight of tropical nuts and tropical fruit)16—20089238Other25,6—Not containing added spiritContaining added sugarIn immediate packings of a net content exceeding 1 kg20089251Of tropical fruit (including mixtures containing 50 % or more by weight of tropical nuts and tropical fruit)11—20089259Other17,6—OtherMixtures of fruit in which no single fruit exceeds 50 % of the total weight of the fruits20089272Of tropical fruit (including mixtures containing 50 % or more by weight of tropical nuts and tropical fruit)8,5—20089274Other13,6—Other20089276Of tropical fruit (including mixtures containing 50 % or more by weight of tropical nuts and tropical fruit)12—20089278Other19,2—Not containing added sugar, in immediate packings of a net contentOf 5 kg or more20089292Of tropical fruit (including mixtures containing 50 % or more by weight of tropical nuts and tropical fruit)11,5—20089293Other18,4—Of 4,5 kg or more but less than 5 kg20089294Of tropical fruit (including mixtures containing 50 % or more by weight of tropical nuts and tropical fruit)11,5—20089296Other18,4—Of less than 4,5 kg20089297Of tropical fruit (including mixtures containing 50 % or more by weight of tropical nuts and tropical fruit)11,5—20089298Other18,4—200899OtherContaining added spiritGinger20089911Of an actual alcoholic strength by mass not exceeding 11,85 % mas10—20089919Other16—Grapes20089921With a sugar content exceeding 13 % by weight25,6 + 3,8 €/100 kg/net—20089923Other25,6—OtherWith a sugar content exceeding 9 % by weightOf an actual alcoholic strength by mass not exceeding 11,85 % mas20089924Tropical fruit16—20089928Other25,6—Other20089931Tropical fruit16 + 2,6 €/100 kg/net—20089934Other25,6 + 4,2 €/100 kg/net—OtherOf an actual alcoholic strength by mass not exceeding 11,85 % mas20089936Tropical fruit15—20089937Other24—Other20089938Tropical fruit16—20089940Other25,6—Not containing added spiritContaining added sugar, in immediate packings of a net content exceeding 1 kg20089941GingerFree—20089943Grapes19,2—20089945Plums and prunes17,6—20089946Passion fruit, guavas and tamarinds11—20089947Mangoes, mangosteens, papaws (papayas), cashew apples, lychees, jackfruit, sapodillo plums, carambola and pitahaya11—20089949Other17,6—Containing added sugar, in immediate packings of a net content not exceeding 1 kg20089951GingerFree—20089961Passion fruit and guavas13—20089962Mangoes, mangosteens, papaws (papayas), tamarinds, cashew apples, lychees, jackfruit, sapodillo plums, carambola and pitahaya13—20089967Other20,8—Not containing added sugarPlums and prunes, in immediate packings of a net content20089972Of 5 kg or more15,2—20089978Of less than 5 kg18,4—20089985Maize (corn), other than sweetcorn (Zea mays var. saccharata)5,1 + 9,4 €/100 kg/net(85)—20089991Yams, sweet potatoes and similar edible parts of plants, containing 5 % or more by weight of starch8,3 + 3,8 €/100 kg/net(85)—20089999Other18,4—2009Fruit juices (including grape must) and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matterOrange juice200911FrozenOf a Brix value exceeding 6720091111Of a value not exceeding € 30 per 100 kg net weight33,6 + 20,6 €/100 kg/net—20091119Other33,6—Of a Brix value not exceeding 6720091191Of a value not exceeding € 30 per 100 kg net weight and with an added sugar content exceeding 30 % by weight15,2 + 20,6 €/100 kg/net—20091199Other15,2(85)—20091200Not frozen, of a Brix value not exceeding 2012,2—200919OtherOf a Brix value exceeding 6720091911Of a value not exceeding € 30 per 100 kg net weight33,6 + 20,6 €/100 kg/net—20091919Other33,6—Of a Brix value exceeding 20 but not exceeding 6720091991Of a value not exceeding € 30 per 100 kg net weight and with an added sugar content exceeding 30 % by weight15,2 + 20,6 €/100 kg/net—20091998Other12,2—Grapefruit juice20092100Of a Brix value not exceeding 2012—200929OtherOf a Brix value exceeding 6720092911Of a value not exceeding € 30 per 100 kg net weight33,6 + 20,6 €/100 kg/net—20092919Other33,6—Of a Brix value exceeding 20 but not exceeding 6720092991Of a value not exceeding € 30 per 100 kg net weight and with an added sugar content exceeding 30 % by weight12 + 20,6 €/100 kg/net—20092999Other12—Juice of any other single citrus fruit200931Of a Brix value not exceeding 20Of a value exceeding € 30 per 100 kg net weight20093111Containing added sugar14,4—20093119Not containing added sugar15,2—Of a value not exceeding € 30 per 100 kg net weightLemon juice20093151Containing added sugar14,4—20093159Not containing added sugar15,2—Other citrus fruit juices20093191Containing added sugar14,4—20093199Not containing added sugar15,2—200939OtherOf a Brix value exceeding 6720093911Of a value not exceeding € 30 per 100 kg net weight33,6 + 20,6 €/100 kg/net—20093919Other33,6—Of a Brix value exceeding 20 but not exceeding 67Of a value exceeding € 30 per 100 kg net weight20093931Containing added sugar14,4—20093939Not containing added sugar15,2—Of a value not exceeding € 30 per 100 kg net weightLemon juice20093951With an added sugar content exceeding 30 % by weight14,4 + 20,6 €/100 kg/net—20093955With an added sugar content not exceeding 30 % by weight14,4—20093959Not containing added sugar15,2—Other citrus fruit juices20093991With an added sugar content exceeding 30 % by weight14,4 + 20,6 €/100 kg/net—20093995With an added sugar content not exceeding 30 % by weight14,4—20093999Not containing added sugar15,2—Pineapple juice200941Of a Brix value not exceeding 2020094110Of a value exceeding € 30 per 100 kg net weight, containing added sugar15,2—Other20094191Containing added sugar15,2—20094199Not containing added sugar16—200949OtherOf a Brix value exceeding 6720094911Of a value not exceeding € 30 per 100 kg net weight33,6 + 20,6 €/100 kg/net—20094919Other33,6—Of a Brix value exceeding 20 but not exceeding 6720094930Of a value exceeding € 30 per 100 kg net weight, containing added sugar15,2—Other20094991With an added sugar content exceeding 30 % by weight15,2 + 20,6 €/100 kg/net—20094993With an added sugar content not exceeding 30 % by weight15,2—20094999Not containing added sugar16—200950Tomato juice20095010Containing added sugar16—20095090Other16,8—Grape juice (including grape must)200961Of a Brix value not exceeding 3020096110Of a value exceeding € 18 per 100 kg net weight(85)—20096190Of a value not exceeding € 18 per 100 kg net weight22,4 + 27 €/hl(85)—200969OtherOf a Brix value exceeding 6720096911Of a value not exceeding € 22 per 100 kg net weight40 + 121 €/hl + 20,6 €/100 kg/net(85)—20096919Other(85)—Of a Brix value exceeding 30 but not exceeding 67Of a value exceeding € 18 per 100 kg net weight20096951Concentrated(85)—20096959Other(85)—Of a value not exceeding € 18 per 100 kg net weightWith an added sugar content exceeding 30 % by weight20096971Concentrated22,4 + 131 €/hl + 20,6 €/100 kg/net—20096979Other22,4 + 27 €/hl + 20,6 €/100 kg/net—20096990Other22,4 + 27 €/hl(85)—Apple juice200971Of a Brix value not exceeding 2020097110Of a value exceeding € 18 per 100 kg net weight, containing added sugar18—Other20097191Containing added sugar18—20097199Not containing added sugar18—200979OtherOf a Brix value exceeding 6720097911Of a value not exceeding € 22 per 100 kg net weight30 + 18,4 €/100 kg/net—20097919Other30—Of a Brix value exceeding 20 but not exceeding 6720097930Of a value exceeding € 18 per 100 kg net weight, containing added sugar18—Other20097991With an added sugar content exceeding 30 % by weight18 + 19,3 €/100 kg/net—20097993With an added sugar content not exceeding 30 % by weight18—20097999Not containing added sugar18—200980Juice of any other single fruit or vegetableOf a Brix value exceeding 67Pear juice20098011Of a value not exceeding € 22 per 100 kg net weight33,6 + 20,6 €/100 kg/net—20098019Other33,6—OtherOf a value not exceeding € 30 per 100 kg net weight20098034Juices of tropical fruit21 + 12,9 €/100 kg/net—20098035Other33,6 + 20,6 €/100 kg/net—Other20098036Juices of tropical fruit21—20098038Other33,6—Of a Brix value not exceeding 67Pear juice20098050Of a value exceeding € 18 per 100 kg net weight, containing added sugar19,2—Other20098061With an added sugar content exceeding 30 % by weight19,2 + 20,6 €/100 kg/net—20098063With an added sugar content not exceeding 30 % by weight19,2—20098069Not containing added sugar20—OtherOf a value exceeding € 30 per 100 kg net weight, containing added sugar20098071Cherry juice16,8—20098073Juices of tropical fruit10,5—20098079Other16,8—OtherWith an added sugar content exceeding 30 % by weight20098085Juices of tropical fruit10,5 + 12,9 €/100 kg/net—20098086Other16,8 + 20,6 €/100 kg/net—With an added sugar content not exceeding 30 % by weight20098088Juices of tropical fruit10,5—20098089Other16,8—Not containing added sugar20098095Juice of fruit of the species Vaccinium macrocarpon14—20098096Cherry juice17,6—20098097Juices of tropical fruit11—20098099Other17,6—200990Mixtures of juicesOf a Brix value exceeding 67Mixtures of apple and pear juice20099011Of a value not exceeding € 22 per 100 kg net weight33,6 + 20,6 €/100 kg/net—20099019Other33,6—Other20099021Of a value not exceeding € 30 per 100 kg net weight33,6 + 20,6 €/100 kg/net—20099029Other33,6—Of a Brix value not exceeding 67Mixtures of apple and pear juice20099031Of a value not exceeding € 18 per 100 kg net weight and with an added sugar content exceeding 30 % by weight20 + 20,6 €/100 kg/net—20099039Other20—OtherOf a value exceeding € 30 per 100 kg net weightMixtures of citrus fruit juices and pineapple juice20099041Containing added sugar15,2—20099049Other16—Other20099051Containing added sugar16,8—20099059Other17,6—Of a value not exceeding € 30 per 100 kg net weightMixtures of citrus fruit juices and pineapple juice20099071With an added sugar content exceeding 30 % by weight15,2 + 20,6 €/100 kg/net—20099073With an added sugar content not exceeding 30 % by weight15,2—20099079Not containing added sugar16—OtherWith an added sugar content exceeding 30 % by weight20099092Mixtures of juices of tropical fruit10,5 + 12,9 €/100 kg/net—20099094Other16,8 + 20,6 €/100 kg/net—With an added sugar content not exceeding 30 % by weight20099095Mixtures of juices of tropical fruit10,5—20099096Other16,8—Not containing added sugar20099097Mixtures of juices of tropical fruit11—20099098Other17,6
CHAPTER 21

MISCELLANEOUS EDIBLE PREPARATIONS

Notes

This chapter does not cover:

  1. mixed vegetables of heading 0712;

  2. roasted coffee substitutes containing coffee in any proportion (heading 0901);

  3. flavoured tea (heading 0902);

  4. spices or other products of headings 0904 to 0910;

  5. food preparations, other than the products described in heading 2103 or 2104, containing more than 20 % by weight of sausage, meat, meat offal, blood, fish or crustaceans, molluscs or other aquatic invertebrates, or any combination thereof (Chapter 16);

  6. yeast put up as a medicament or other products of heading 3003 or 3004; or

  7. prepared enzymes of heading 3507.

Extracts of the substitutes referred to in note 1(b) are to be classified in heading 2101.

For the purposes of heading 2104, the expression ‘homogenised composite food preparations’ means preparations consisting of a finely homogenised mixture of two or more basic ingredients such as meat, fish, vegetables or fruit, put up for retail sale as infant food or for dietetic purposes, in containers of a net weight content not exceeding 250 g. For the application of this definition, no account is to be taken of small quantities of any ingredients which may be added to the mixture for seasoning, preservation or other purposes. Such preparations may contain a small quantity of visible pieces of ingredients.

Additional notes

For the purposes of subheadings 2106 10 20 and 2106 90 92, the term ‘starch’ also covers starch breakdown products.

For the purposes of subheading 2106 90 10, the term ‘cheese fondues’ shall be taken to mean preparations containing 12 % or more but less than 18 % of milkfats and made from melted cheese (Emmentaler and Gruyère exclusively) with the addition of white wine, kirsch, starch and spices and put up in immediate packings of a net capacity of 1 kg or less.

Entry under the aforementioned subheading is furthermore subject to the production of a certificate issued in accordance with the conditions laid down in the relevant Community provisions.

For the purposes of subheading 2106 90 20, ‘compound alcoholic preparations, other than those based on odoriferous substances, of a kind used for the manufacture of beverages’ means those preparations having an alcoholic strength by volume of more than 0,5 % vol.

For the purposes of subheading 2106 90 30, ‘isoglucose’ means the product obtained from glucose or its polymers with a content by weight in the dry state of at least 10 % fructose.

For the purposes of establishing the duty applicable to products of subheading 2106 90 30, the dry matter content is determined according to Article 5(3) of Regulation (EC) No 1423/95.

For the purposes of establishing the duty applicable to products of subheading 2106 90 59, the sucrose content, including other sugars expressed as sucrose, is determined by the method laid down in Article 5(2) of Regulation (EC) No 1423/95.

CN codeDescriptionConventional rate of duty (%)Supplementary unit2101Extracts, 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 thereofExtracts, essences and concentrates, of coffee, and preparations with a basis of these extracts, essences or concentrates or with a basis of coffee210111Extracts, essences and concentrates21011111With a coffee-based dry matter content of 95 % or more by weight9—21011119Other9—210112Preparations with a basis of these extracts, essences or concentrates or with a basis of coffee21011292Preparations with a basis of these extracts, essences or concentrates of coffee11,5—21011298Other9 + EA(90)—210120Extracts, essences and concentrates, of tea or maté, and preparations with a basis of these extracts, essences or concentrates, or with a basis of tea or maté21012020Extracts, essences or concentrates6—Preparations21012092With a basis of extracts, essences or concentrates of tea or maté6—21012098Other6,5 + EA(90)—210130Roasted chicory and other roasted coffee substitutes, and extracts, essences and concentrates thereofRoasted chicory and other roasted coffee substitutes21013011Roasted chicory11,5—21013019Other5,1 + 12,7 €/100 kg/net—Extracts, essences and concentrates of roasted chicory and other roasted coffee substitutes21013091Of roasted chicory14,1—21013099Other10,8 + 22,7 €/100 kg/net—2102Yeasts (active or inactive); other single-cell micro-organisms, dead (but not including vaccines of heading 3002); prepared baking powders210210Active yeasts21021010Culture yeast10,9—Bakers' yeast21021031Dried12 + 49,2 €/100 kg/net(90)—21021039Other12 + 14,5 €/100 kg/net(90)—21021090Other14,7—210220Inactive yeasts; other single-cell micro-organisms, deadInactive yeasts21022011In tablet, cube or similar form, or in immediate packings of a net content not exceeding 1 kg8,3—21022019Other5,1—21022090OtherFree—21023000Prepared baking powders6,1—2103Sauces and preparations therefor; mixed condiments and mixed seasonings; mustard flour and meal and prepared mustard21031000Soya sauce7,7—21032000Tomato ketchup and other tomato sauces10,2—210330Mustard flour and meal and prepared mustard21033010Mustard flour and mealFree—21033090Prepared mustard9—210390Other21039010Mango chutney, liquidFree—21039030Aromatic bitters of an alcoholic strength by volume of 44,2 to 49,2 % vol containing from 1,5 to 6 % by weight of gentian, spices and various ingredients and from 4 to 10 % of sugar, in containers holding 0,5 litre or lessFreel alc. 100 %21039090Other7,7—2104Soups and broths and preparations therefor; homogenised composite food preparations210410Soups and broths and preparations therefor21041010Dried11,5—21041090Other11,5—21042000Homogenised composite food preparations14,1—210500Ice cream and other edible ice, whether or not containing cocoa21050010Containing no milkfats or containing less than 3 % by weight of such fats8,6 + 20,2 €/100 kg/net MAX 19,4 + 9,4 €/100 kg/net—Containing by weight of milkfats210500913 % or more but less than 7 %8 + 38,5 €/100 kg/net MAX 18,1 + 7 €/100 kg/net—210500997 % or more7,9 + 54 €/100 kg/net MAX 17,8 + 6,9 €/100 kg/net—2106Food preparations not elsewhere specified or included210610Protein concentrates and textured protein substances21061020Containing no milkfats, sucrose, isoglucose, glucose or starch or containing, by weight, less than 1,5 % milkfat, 5 % sucrose or isoglucose, 5 % glucose or starch12,8—21061080Other9 + EA(90)—210690Other21069010Cheese fondues(90)8,3 + 78,3 €/100 kg/net(90)—21069020Compound alcoholic preparations, other than those based on odoriferous substances, of a kind used for the manufacture of beverages17,3 MIN 1 €/% vol/hll alc. 100 %Flavoured or coloured sugar syrups21069030Isoglucose syrups42,7 €/100 kg/net mas—Other21069051Lactose syrup14 €/100 kg/net—21069055Glucose syrup and maltodextrine syrup20 €/100 kg/net—21069059Other0,4 €/100 kg/net(90)—Other21069092Containing no milkfats, sucrose, isoglucose, glucose or starch or containing, by weight, less than 1,5 % milkfat, 5 % sucrose or isoglucose, 5 % glucose or starch12,8—21069098Other9 + EA(90)
CHAPTER 22

BEVERAGES, SPIRITS AND VINEGAR

Notes

This chapter does not cover:

  1. products of this chapter (other than those of heading 2209) prepared for culinary purposes and thereby rendered unsuitable for consumption as beverages (generally, heading 2103);

  2. sea water (heading 2501);

  3. distilled or conductivity water or water of similar purity (heading 2851);

  4. acetic acid of a concentration exceeding 10 % by weight of acetic acid (heading 2915);

  5. medicaments of heading 3003 or 3004; or

  6. perfumery or toilet preparations (Chapter 33).

For the purposes of this chapter and of Chapters 20 and 21, the alcoholic strength by volume shall be determined at a temperature of 20 °C.

For the purposes of heading 2202, the term ‘non-alcoholic beverages’ means beverages of an alcoholic strength by volume not exceeding 0,5 % vol. Alcoholic beverages are classified in headings 2203 to 2206 or heading 2208 as appropriate.

Subheading note

For the purposes of subheading 2204 10, the expression ‘sparkling wine’ means wine which, when kept at a temperature of 20 °C in closed containers, has an excess pressure of not less than 3 bar.

Additional notes

Subheading 2202 10 00 covers waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured, providing they are for direct consumption as a beverage.

For the purposes of headings 2204 and 2205 and subheading 2206 00 10:

  1. ‘actual alcoholic strength by volume’ means the number of volumes of pure alcohol contained at a temperature of 20 °C in 100 volumes of the product at that temperature;

  2. ‘potential alcoholic strength by volume’ means the number of volumes of pure alcohol at a temperature of 20 °C capable of being produced by total fermentation of the sugars contained in 100 volumes of the product at that temperature;

  3. ‘total alcoholic strength by volume’ means the sum of the actual and potential alcoholic strengths;

  4. ‘natural alcoholic strength by volume’ means the total alcoholic strength by volume of a product before any enrichment;

  5. ‘% vol’ is the symbol for alcoholic strength by volume.

For the purposes of subheading 2204 30 10, ‘grape must in fermentation’ means the product derived from the fermentation of grape must, having an actual alcoholic strength by volume of more than 1 % vol and less than three-fifths of its total alcoholic strength by volume.

For the purposes of subheadings 2204 21 and 2204 29:

  1. ‘total dry extract’ means the content in grams per litre of all the substances in a product which, under given physical conditions, do not volatilise.

    The total dry extract must be determined with the densimeter at 20 °C;

    1. the presence in the products of subheadings 2204 21 11 to 2204 21 99 and 2204 29 12 to 2204 29 99 of the quantities of total dry extract per litre indicated in 1, 2, 3 and 4 below does not affect their classification:

      1. products of an actual alcoholic strength by volume of not more than 13 % vol: 90 g or less of total extract per litre;

      2. products of an actual alcoholic strength by volume of more than 13 % vol but not more than 15 % vol: 130 g or less of total dry extract per litre;

      3. products of an actual alcoholic strength by volume of more than 15 % vol but not more than 18 % vol: 130 g or less of total dry extract per litre;

      4. products of an actual alcoholic strength by volume of more than 18 % vol but not more than 22 % vol: 330 g or less of total dry extract per litre.

      Products with a total dry extract exceeding the maximum quantity shown above in each category are to be classified in the next following category, except that if the total dry extract exceeds 330 g/l the products are to be classified in subheadings 2204 21 99 and 2204 29 99;

    2. the above rules do not apply to products of subheadings 2204 21 23, 2204 21 81, 2204 29 11 and 2204 29 77.

Subheadings 2204 21 11 to 2204 21 99 and 2204 29 12 to 2204 29 99 shall be taken to include:

  1. grape must with fermentation arrested by the addition of alcohol, that is to say, a product:

    • having an actual alcoholic strength by volume of not less than 12 % vol but less than 15 % vol, and

    • obtained by the addition to unfermented grape must having a natural alcoholic strength by volume of not less than 8,5 % vol of a product derived from the distillation of wine;

  2. wine fortified for distillation, that is to say, a product:

    • having an actual alcoholic strength by volume of not less than 18 % vol but not more than 24 % vol,

    • obtained exclusively by the addition to wine containing no residual sugar of an unrectified product derived from the distillation of wine and having a maximum actual alcoholic strength by volume of 86 % vol, and

    • having a maximum volatile acidity of 1,5 g/l, expressed as acetic acid;

  3. liqueur wine, that is to say, a product:

    • having a total alcoholic strength by volume of not less than 17,5 % vol and an actual alcoholic strength by volume of not less than 15 % vol but not more than 22 % vol, and

    • obtained from grape must or wine, which must come from vine varieties approved in the third country of origin for the production of liqueur wine and have a minimum natural alcoholic strength by volume of 12 % vol,

      • by freezing, or

      • by the addition during or after fermentation:

        • of a product derived from the distillation of wine, or

        • of concentrated grape must or, in the case of certain quality liqueur wines appearing on a list to be adopted of wines for which such practice is traditional, of grape must concentrated by direct heat, which, apart from this operation, corresponds to the definition of concentrated grape must, or

        • of a mixture of these products.

    However, certain quality liqueur wines appearing on a list to be adopted may be obtained from unfermented fresh grape must which does not need to have a minimum natural alcoholic strength by volume of 12 % vol.

For the purposes of subheadings 2204 21 11 to 2204 21 78, 2204 21 81 to 2204 21 83 and 2204 29 11 to 2204 29 58, 2204 29 77 to 2204 29 82, ‘quality wines produced in specified regions’ are wines produced in the European Community which comply with the provisions of Council Regulation (EC) No 1493/99 of 17 May 1999 on the common organisation of the market in wine (OJ L 179, 14.07.1999, p. 1) and the provisions adopted in implementation of the aforesaid Regulation and defined in national regulations.

For the purposes of subheadings 2204 30 92 and 2204 30 96, ‘concentrated grape must’ means grape must for which the figure indicated by a refractometer (used in accordance with the method prescribed in the Annex to Regulation (EEC) No 558/93) at a temperature of 20 °C is not less than 50,9 %.

Only vermouth and other wine of fresh grapes flavoured with plants or aromatic substances having an actual alcoholic strength by volume of not less than 7 % vol shall be regarded as products of heading 2205.

For the purposes of subheading 2206 00 10, the expression ‘piquette’ means the product obtained by the fermentation of untreated grape marc macerated in water or by the extraction of fermented grape marc with water.

For the purposes of subheadings 2206 00 31 and 2206 00 39, the following are regarded as ‘sparkling’:

  • fermented beverages in bottles with ‘mushroom’ stoppers held in place by ties or fastenings,

  • fermented beverages otherwise put up, with an excess pressure of not less than 1,5 bar, measured at a temperature of 20 °C.

For the purposes of subheadings 2209 00 11 and 2209 00 19, the expression ‘wine vinegar’ means vinegar obtained exclusively by acetous fermentation of wine and having a total acidity of not less than 60 g/l, expressed as acetic acid.

CN codeDescriptionConventional rate of duty (%)Supplementary unit2201Waters, including natural or artificial mineral waters and aerated waters, not containing added sugar or other sweetening matter nor flavoured; ice and snow220110Mineral waters and aerated watersNatural mineral waters22011011Not carbonatedFreel22011019OtherFreel22011090OtherFreel22019000OtherFree—2202Waters, 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 200922021000Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured9,6l220290Other22029010Not containing products of headings 0401 to 0404 or fat obtained from products of headings 0401 to 04049,6lOther, containing by weight of fat obtained from the products of headings 0401 to 040422029091Less than 0,2 %6,4 + 13,7 €/100 kg/netl220290950,2 % or more but less than 2 %5,5 + 12,1 €/100 kg/netl220290992 % or more5,4 + 21,2 €/100 kg/netl220300Beer made from maltIn containers holding 10 litres or less22030001In bottlesFreel22030009OtherFreel22030010In containers holding more than 10 litresFreel2204Wine of fresh grapes, including fortified wines; grape must other than that of heading 2009220410Sparkling wineOf an actual alcoholic strength by volume of not less than 8,5 % vol22041011Champagne32 €/hll22041019Other32 €/hllOther22041091Asti spumante32 €/hll22041099Other32 €/hllOther wine; grape must with fermentation prevented or arrested by the addition of alcohol220421In containers holding 2 litres or less22042110Wine, other than that referred to in subheading 2204 10, in bottles with ‘mushroom’ stoppers held in place by ties or fastenings; wine, otherwise put up, with an excess pressure due to carbon dioxide in solution of not less than 1 bar but less than 3 bar, measured at a temperature of 20 °C32 €/hllOtherOf an actual alcoholic strength by volume not exceeding 13 % volQuality wines produced in specified regionsWhite22042111Alsace13,1 €/hll22042112Bordeaux13,1 €/hll22042113Bourgogne (Burgundy)13,1 €/hll22042117Val de Loire (Loire Valley)13,1 €/hll22042118Mosel-Saar-Ruwer13,1 €/hll22042119Pfalz13,1 €/hll22042122Rheinhessen13,1 €/hll22042123Tokaj14,8 €/hll22042124Lazio (Latium)13,1 €/hll22042126Toscana (Tuscany)13,1 €/hll22042127Trentino, Alto Adige and Friuli13,1 €/hll22042128Veneto13,1 €/hll22042132Vinho Verde13,1 €/hll22042134Penedés13,1 €/hll22042136Rioja13,1 €/hll22042137Valencia13,1 €/hll22042138Other13,1 €/hllOther22042142Bordeaux13,1 €/hll22042143Bourgogne (Burgundy)13,1 €/hll22042144Beaujolais13,1 €/hll22042146Côtes-du-Rhône13,1 €/hll22042147Languedoc-Roussillon13,1 €/hll22042148Val de Loire (Loire Valley)13,1 €/hll22042162Piemonte (Piedmont)13,1 €/hll22042166Toscana (Tuscany)13,1 €/hll22042167Trentino and Alto Adige13,1 €/hll22042168Veneto13,1 €/hll22042169Dão, Bairrada and Douro13,1 €/hll22042171Navarra13,1 €/hll22042174Penedés13,1 €/hll22042176Rioja13,1 €/hll22042177Valdepeñas13,1 €/hll22042178Other13,1 €/hllOther22042179White13,1 €/hll22042180Other13,1 €/hllOf an actual alcoholic strength by volume exceeding 13 % vol but not exceeding 15 % volQuality wines produced in specified regionsWhite22042181Tokaj15,8 €/hll22042182Other15,4 €/hll22042183Other15,4 €/hllOther22042184White15,4 €/hll22042185Other15,4 €/hllOf an actual alcoholic strength by volume exceeding 15 % vol but not exceeding 18 % vol22042187Marsala18,6 €/hll22042188Samos and Muscat de Lemnos18,6 €/hll22042189Port14,8 €/hll22042191Madeira and Setubal muscatel14,8 €/hll22042192Sherry14,8 €/hll22042194Other18,6 €/hllOf an actual alcoholic strength by volume exceeding 18 % vol but not exceeding 22 % vol22042195Port15,8 €/hll22042196Madeira, sherry and Setubal muscatel15,8 €/hll22042198Other20,9 €/hll22042199Of an actual alcoholic strength by volume exceeding 22 % vol1,75 €/% vol/hll220429Other22042910Wine, other than that referred to in subheading 2204 10, in bottles with ‘mushroom’ stoppers held in place by ties or fastenings; wine, otherwise put up, with an excess pressure due to carbon dioxide in solution of not less than 1 bar but less than 3 bar, measured at a temperature of 20 °C32 €/hllOtherOf an actual alcoholic strength by volume not exceeding 13 % volQuality wines produced in specified regionsWhite22042911Tokaj13,1 €/hll22042912Bordeaux9,9 €/hll22042913Bourgogne (Burgundy)9,9 €/hll22042917Val de Loire (Loire Valley)9,9 €/hll22042918Other9,9 €/hllOther22042942Bordeaux9,9 €/hll22042943Bourgogne (Burgundy)9,9 €/hll22042944Beaujolais9,9 €/hll22042946Côtes-du-Rhône9,9 €/hll22042947Languedoc-Roussillon9,9 €/hll22042948Val de Loire (Loire Valley)9,9 €/hll22042958Other9,9 €/hllOtherWhite22042962Sicilia (Sicily)9,9 €/hll22042964Veneto9,9 €/hll22042965Other9,9 €/hllOther22042971Puglia (Apuglia)9,9 €/hll22042972Sicilia (Sicily)9,9 €/hll22042975Other9,9 €/hllOf an actual alcoholic strength by volume exceeding 13 % vol but not exceeding 15 % volQuality wines produced in specified regionsWhite22042977Tokaj14,2 €/hll22042978Other12,1 €/hll22042982Other12,1 €/hllOther22042983White12,1 €/hll22042984Other12,1 €/hllOf an actual alcoholic strength by volume exceeding 15 % vol but not exceeding 18 % vol22042987Marsala15,4 €/hll22042988Samos and Muscat de Lemnos15,4 €/hll22042989Port12,1 €/hll22042991Madeira and Setubal muscatel12,1 €/hll22042992Sherry12,1 €/hll22042994Other15,4 €/hllOf an actual alcoholic strength by volume exceeding 18 % vol but not exceeding 22 % vol22042995Port13,1 €/hll22042996Madeira, sherry and Setubal muscatel13,1 €/hll22042998Other20,9 €/hll22042999Of an actual alcoholic strength by volume exceeding 22 % vol1,75 €/% vol/hll220430Other grape must22043010In fermentation or with fermentation arrested otherwise than by the addition of alcohol32lOtherOf a density of 1,33 g/cm3 or less at 20 °C and of an actual alcoholic strength by volume not exceeding 1 % vol22043092Concentrated(91)l22043094Other(91)lOther22043096Concentrated(91)l22043098Other(91)l2205Vermouth and other wine of fresh grapes flavoured with plants or aromatic substances220510In containers holding 2 litres or less22051010Of an actual alcoholic strength by volume of 18 % vol or less10,9 €/hll22051090Of an actual alcoholic strength by volume exceeding 18 % vol0,9 €/% vol/hl + 6,4 €/hll220590Other22059010Of an actual alcoholic strength by volume of 18 % vol or less9 €/hll22059090Of an actual alcoholic strength by volume exceeding 18 % vol0,9 €/% vol/hll220600Other fermented beverages (for example, cider, perry, mead); mixtures of fermented beverages and mixtures of fermented beverages and non-alcoholic beverages, not elsewhere specified or included22060010Piquette1,3 €/% vol/hl MIN 7,2 €/hllOtherSparkling22060031Cider and perry19,2 €/hll22060039Other19,2 €/hllStill, in containers holding2 litres or less22060051Cider and perry7,7 €/hll22060059Other7,7 €/hllMore than 2 litres22060081Cider and perry5,76 €/hll22060089Other5,76 €/hll2207Undenatured ethyl alcohol of an alcoholic strength by volume of 80 % vol or higher; ethyl alcohol and other spirits, denatured, of any strength22071000Undenatured ethyl alcohol of an alcoholic strength by volume of 80 % vol or higher19,2 €/hll22072000Ethyl alcohol and other spirits, denatured, of any strength10,2 €/hll2208Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80 % vol; spirits, liqueurs and other spirituous beverages220820Spirits obtained by distilling grape wine or grape marcIn containers holding 2 litres or less22082012CognacFreel alc. 100 %22082014ArmagnacFreel alc. 100 %22082026GrappaFreel alc. 100 %22082027Brandy de JerezFreel alc. 100 %22082029OtherFreel alc. 100 %In containers holding more than 2 litres22082040Raw distillateFreel alc. 100 %Other22082062CognacFreel alc. 100 %22082064ArmagnacFreel alc. 100 %22082086GrappaFreel alc. 100 %22082087Brandy de JerezFreel alc. 100 %22082089OtherFreel alc. 100 %220830WhiskiesBourbon whiskey, in containers holding220830112 litres or lessFreel alc. 100 %22083019More than 2 litresFreel alc. 100 %Scotch whiskyMalt whisky, in containers holding220830322 litres or lessFreel alc. 100 %22083038More than 2 litresFreel alc. 100 %Blended whisky, in containers holding220830522 litres or lessFreel alc. 100 %22083058More than 2 litresFreel alc. 100 %Other, in containers holding220830722 litres or lessFreel alc. 100 %22083078More than 2 litresFreel alc. 100 %Other, in containers holding220830822 litres or lessFreel alc. 100 %22083088More than 2 litresFreel alc. 100 %220840Rum and tafiaIn containers holding 2 litres or less22084011Rum with a content of volatile substances other than ethyl and methyl alcohol equal to or exceeding 225 grams per hectolitre of pure alcohol (with a 10 % tolerance)0,6 €/% vol/hl + 3,2 €/hll alc. 100 %Other22084031Of a value exceeding € 7,9 per litre of pure alcoholFreel alc. 100 %22084039Other0,6 €/% vol/hl + 3,2 €/hll alc. 100 %In containers holding more than 2 litres22084051Rum with a content of volatile substances other than ethyl and methyl alcohol equal to or exceeding 225 grams per hectolitre of pure alcohol (with a 10 % tolerance)0,6 €/% vol/hll alc. 100 %Other22084091Of a value exceeding € 2 per litre of pure alcoholFreel alc. 100 %22084099Other0,6 €/% vol/hll alc. 100 %220850Gin and GenevaGin, in containers holding220850112 litres or lessFreel alc. 100 %22085019More than 2 litresFreel alc. 100 %Geneva, in containers holding220850912 litres or lessFreel alc. 100 %22085099More than 2 litresFreel alc. 100 %220860VodkaOf an alcoholic strength by volume of 45,4 % vol or less in containers holding220860112 litres or lessFreel alc. 100 %22086019More than 2 litresFreel alc. 100 %Of an alcoholic strength by volume of more than 45,4 % vol in containers holding220860912 litres or lessFreel alc. 100 %22086099More than 2 litresFreel alc. 100 %220870Liqueurs and cordials22087010In containers holding 2 litres or lessFreel alc. 100 %22087090In containers holding more than 2 litresFreel alc. 100 %220890OtherArrack, in containers holding220890112 litres or lessFreel alc. 100 %22089019More than 2 litresFreel alc. 100 %Plum, pear or cherry spirit (excluding liqueurs), in containers holding220890332 litres or lessFreel alc. 100 %22089038More than 2 litresFreel alc. 100 %Other spirits and other spirituous beverages, in containers holding2 litres or less22089041OuzoFreel alc. 100 %OtherSpirits (excluding liqueurs)Distilled from fruit22089045CalvadosFreel alc. 100 %22089048OtherFreel alc. 100 %Other22089052KornFreel alc. 100 %22089054TequilaFreel alc. 100 %22089056OtherFreel alc. 100 %22089069Other spirituous beveragesFreel alc. 100 %More than 2 litresSpirits (excluding liqueurs)22089071Distilled from fruitFreel alc. 100 %22089075TequilaFreel alc. 100 %22089077OtherFreel alc. 100 %22089078Other spirituous beveragesFreel alc. 100 %Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80 % vol, in containers holding220890912 litres or less1 €/% vol/hl + 6,4 €/hll alc. 100 %22089099More than 2 litres1 €/% vol/hll alc. 100 %220900Vinegar and substitutes for vinegar obtained from acetic acidWine vinegar, in containers holding220900112 litres or less6,4 €/hll22090019More than 2 litres4,8 €/hllOther, in containers holding220900912 litres or less5,12 €/hll22090099More than 2 litres3,84 €/hll
CHAPTER 23

RESIDUES AND WASTE FROM THE FOOD INDUSTRIES; PREPARED ANIMAL FODDER

Note

Heading 2309 includes products of a kind used in animal feeding, not elsewhere specified or included, obtained by processing vegetable or animal materials to such an extent that they have lost the essential characteristics of the original material, other than vegetable waste, vegetable residues and by-products of such processing.

Subheading note

For the purposes of subheading 2306 41, the expression ‘low erucic acid rape or colza seeds’ means seeds as defined in subheading note 1 to Chapter 12.

Additional notes

Subheadings 2303 10 11 and 2303 10 19 include only residues from the manufacture of starch from maize and do not cover blends of such residues with products derived from other plants or products derived from maize otherwise than in the course of the production of starch by the wet process.

Their starch content may not exceed 28 % by weight on the dry product, in accordance with the method contained in Annex I. I to Commission Directive 72/199/EEC, and their fat content cannot exceed 4,5 % by weight on the dry product, determined in accordance with method A contained in Annex I to Commission Directive 84/4/EEC.

Subheading 2306 70 00 includes only residues from the extraction of oil of germs of maize and containing the following ingredients in the quantities specified, calculated by weight on the dry product:

  1. products of an oil content of less than 3 %:

    • starch content: less than 45 %,

    • protein content (nitrogen content × 6,25): not less than 11,5 %;

  2. products of an oil content of not less than 3 % and not more than 8 %:

    • starch content: less than 45 %,

    • protein content (nitrogen content × 6,25): not less than 13 %.

    Moreover, such residues shall not contain ingredients which are not obtained from maize grains.

    For the determination of starch and protein content, the methods set out in Commission Directive 72/199/EEC, Annex I(1) and (2) are to be applied.

    For the determination of oil and moisture content, the methods set out in Commission Directive 71/393/EEC, Annex: Section 4 (method A) and Section I, respectively, are to be applied.

    Products containing components from parts of maize grains which have been added after processing and have not been subjected to the oil extraction process are excluded.

For the purposes of subheadings 2307 00 11, 2307 00 19, 2308 00 11 and 2308 00 19, the following expressions shall have the meanings hereby assigned to them:

  • ‘actual alcoholic strength by mass’: the number of kilograms of pure alcohol contained in 100 kg of the product,

  • ‘potential alcoholic strength by mass’: the number of kilograms of pure alcohol capable of being produced by total fermentation of the sugars contained in 100 kg of the product,

  • ‘total alcoholic strength by mass’: the sum of the actual and potential alcoholic strengths by mass,

  • ‘% mas’: the symbol for alcoholic strength by mass.

For the purposes of subheadings 2309 10 11 to 2309 10 70 and 2309 90 31 to 2309 90 70, the expression ‘milk products’ means the products of headings 0401, 0402, 0404, 0405 and 0406 and of subheadings 0403 10 11 to 0403 10 39, 0403 90 11 to 0403 90 69, 1702 11 00, 1702 19 00 and 2106 90 51.

Subheading 2309 90 20 includes only residues from the manufacture of starch from maize, and does not cover blends of such residues with products derived from other plants or products derived from maize otherwise than in the course of the production of starch by the wet process, containing:

  • screenings from maize used in the wet process in a proportion not exceeding 15 % by weight, and/or

  • residues of maize steep-water, from the wet process, including residues of steep-water used for the manufacture of alcohol or of other starch derived products.

These products may also contain residues from the extraction of maize germ oil by the wet milling process.

Their starch content may not exceed 28 % by weight on the dry product in accordance with the method contained in Annex I(I) to Commission Directive 72/199/EEC, their fat content may not exceed 4,5 % by weight on the dry product determined in accordance with method A contained in Annex I to Commission Directive 84/4/EEC and their protein content may not exceed 40 % on the dry product determined in accordance with the method contained in Annex I(2) to Commission Directive 72/199/EEC.

CN codeDescriptionConventional rate of duty (%)Supplementary unit2301Flours, meals and pellets, of meat or meat offal, of fish or of crustaceans, molluscs or other aquatic invertebrates, unfit for human consumption; greaves23011000Flours, meals and pellets, of meat or meat offal; greavesFree—23012000Flours, meals and pellets, of fish or of crustaceans, molluscs or other aquatic invertebratesFree—2302Bran, sharps and other residues, whether or not in the form of pellets, derived from the sifting, milling or other working of cereals or of leguminous plants230210Of maize (corn)23021010With a starch content not exceeding 35 % by weight44 €/t—23021090Other89 €/t—230220Of rice23022010With a starch content not exceeding 35 % by weight44 €/t—23022090Other89 €/t—230230Of wheat23023010Of which the starch content does not exceed 28 % by weight, and of which the proportion that passes through a sieve with an aperture of 0,2 mm does not exceed 10 % by weight or alternatively the proportion that passes through the sieve has an ash content, calculated on the dry product, equal to or more than 1,5 % by weight44 €/t(92)—23023090Other89 €/t(92)—230240Of other cereals23024010Of which the starch content does not exceed 28 % by weight, and of which the proportion that passes through a sieve with an aperture of 0,2 mm does not exceed 10 % by weight or alternatively the proportion that passes through the sieve has an ash content, calculated on the dry product, equal to or more than 1,5 % by weight44 €/t(92)—23024090Other89 €/t(92)—23025000Of leguminous plants5,1—2303Residues of starch manufacture and similar residues, beet-pulp, bagasse and other waste of sugar manufacture, brewing or distilling dregs and waste, whether or not in the form of pellets230310Residues of starch manufacture and similar residuesResidues from the manufacture of starch from maize (excluding concentrated steeping liquors), of a protein content, calculated on the dry product23031011Exceeding 40 % by weight320 €/t—23031019Not exceeding 40 % by weightFree—23031090OtherFree—230320Beet-pulp, bagasse and other waste of sugar manufacture23032010Beet-pulpFree—23032090OtherFree—23033000Brewing or distilling dregs and wasteFree—23040000Oilcake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of soya-bean oilFree—23050000Oilcake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of groundnut oilFree—2306Oilcake 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 2304 or 230523061000Of cotton seedsFree—23062000Of linseedFree—23063000Of sunflower seedsFree—Of rape or colza seeds23064100Of low erucic acid rape or colza seedsFree—23064900OtherFree—23065000Of coconut or copraFree—23066000Of palm nuts or kernelsFree—23067000Of maize (corn) germFree—230690OtherOilcake and other residues resulting from the extraction of olive oil23069011Containing 3 % or less by weight of olive oilFree—23069019Containing more than 3 % by weight of olive oil48 €/t—23069090OtherFree—230700Wine lees; argolWine lees23070011Having a total alcoholic strength by mass not exceeding 7,9 % mas and a dry matter content not less than 25 % by weightFree—23070019Other1,62 €/kg/tot. alc.—23070090ArgolFree—230800Vegetable 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 includedGrape marc23080011Having a total alcoholic strength by mass not exceeding 4,3 % mas and a dry matter content not less than 40 % by weightFree—23080019Other1,62 €/kg/tot. alc.—23080040Acorns and horse-chestnuts; pomace or marc of fruit, other than grapesFree—23080090Other1,6—2309Preparations of a kind used in animal feeding230910Dog or cat food, put up for retail saleContaining starch, glucose, glucose syrup, maltodextrine or maltodextrine syrup of subheadings 1702 30 51 to 1702 30 99, 1702 40 90, 1702 90 50 and 2106 90 55 or milk productsContaining starch, glucose, glucose syrup, maltodextrine or maltodextrine syrupContaining no starch or containing 10 % or less by weight of starch23091011Containing no milk products or containing less than 10 % by weight of such productsFree—23091013Containing not less than 10 % but less than 50 % by weight of milk products498 €/t—23091015Containing not less than 50 % but less than 75 % by weight of milk products730 €/t—23091019Containing not less than 75 % by weight of milk products948 €/t—Containing more than 10 % but not more than 30 % by weight of starch23091031Containing no milk products or containing less than 10 % by weight of such productsFree—23091033Containing not less than 10 % but less than 50 % by weight of milk products530 €/t—23091039Containing not less than 50 % by weight of milk products888 €/t—Containing more than 30 % by weight of starch23091051Containing no milk products or containing less than 10 % by weight of such products102 €/t—23091053Containing not less than 10 % but less than 50 % by weight of milk products577 €/t—23091059Containing not less than 50 % by weight of milk products730 €/t—23091070Containing no starch, glucose, glucose syrup, maltodextrine or maltodextrine syrup but containing milk products948 €/t—23091090Other9,6—230990Other23099010Fish or marine mammal solubles3,8—23099020Products referred to in additional note 5 to this chapterFree—Other, including premixesContaining starch, glucose, glucose syrup, maltodextrine or maltodextrine syrup of subheadings 1702 30 51 to 1702 30 99, 1702 40 90, 1702 90 50 and 2106 90 55 or milk productsContaining starch, glucose, glucose syrup, maltodextrine or maltodextrin syrupContaining no starch or containing 10 % or less by weight of starch23099031Containing no milk products or containing less than 10 % by weight of such products23 €/t(92)—23099033Containing not less than 10 % but less than 50 % by weight of milk products498 €/t—23099035Containing not less than 50 % but less than 75 % by weight of milk products730 €/t—23099039Containing not less than 75 % by weight of milk products948 €/t—Containing more than 10 % but not more than 30 % by weight of starch23099041Containing no milk products or containing less than 10 % by weight of such products55 €/t(92)—23099043Containing not less than 10 % but less than 50 % by weight of milk products530 €/t—23099049Containing not less than 50 % by weight of milk products888 €/t—Containing more than 30 % by weight of starch23099051Containing no milk products or containing less than 10 % by weight of such products102 €/t(92)—23099053Containing not less than 10 % but less than 50 % by weight of milk products577 €/t—23099059Containing not less than 50 % by weight of milk products730 €/t—23099070Containing no starch, glucose, glucose syrup, maltodextrine or maltodextrine syrup but containing milk products948 €/t—Other23099091Beet-pulp with added molasses12—Other23099095Containing by weight 49 % or more of choline chloride, on an organic or inorganic base9,6kg C5H14ClNO23099099Other9,6
CHAPTER 24

TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES

Note

This chapter does not cover medicinal cigarettes (Chapter 30).

CN codeDescriptionConventional rate of duty (%)Supplementary unit2401Unmanufactured tobacco; tobacco refuse240110Tobacco, not stemmed/strippedFlue-cured Virginia type and light air-cured Burley type tobacco (including Burley hybrids); light air-cured Maryland type and fire-cured tobacco(93)24011010Flue-cured Virginia type18,4 MIN 22 € MAX 24 €/100 kg/net—24011020Light air-cured Burley type (including Burley hybrids)18,4 MIN 22 € MAX 24 €/100 kg/net—24011030Light air-cured Maryland type18,4 MIN 22 € MAX 24 €/100 kg/net—Fire-cured tobacco24011041Kentucky type18,4 MIN 22 € MAX 24 €/100 kg/net—24011049Other18,4 MIN 22 € MAX 24 €/100 kg/net—Other24011050Light air-cured tobacco11,2 MIN 22 € MAX 56 €/100 kg/net—24011060Sun-cured Oriental type tobacco11,2 MIN 22 € MAX 56 €/100 kg/net—24011070Dark air-cured tobacco11,2 MIN 22 € MAX 56 €/100 kg/net—24011080Flue-cured tobacco11,2 MIN 22 € MAX 56 €/100 kg/net—24011090Other tobacco11,2 MIN 22 € MAX 56 €/100 kg/net—240120Tobacco, partly or wholly stemmed/strippedFlue-cured Virginia type and light air-cured Burley type tobacco (including Burley hybrids); light air-cured Maryland type and fire-cured tobacco(93)24012010Flue-cured Virginia type18,4 MIN 22 € MAX 24 €/100 kg/net—24012020Light air-cured Burley type (including Burley hybrids)18,4 MIN 22 € MAX 24 €/100 kg/net—24012030Light air-cured Maryland type18,4 MIN 22 € MAX 24 €/100 kg/net—Fire-cured tobacco24012041Kentucky type18,4 MIN 22 € MAX 24 €/100 kg/net—24012049Other18,4 MIN 22 € MAX 24 €/100 kg/net—Other24012050Light air-cured tobacco11,2 MIN 22 € MAX 56 €/100 kg/net—24012060Sun-cured Oriental type tobacco11,2 MIN 22 € MAX 56 €/100 kg/net—24012070Dark air-cured tobacco11,2 MIN 22 € MAX 56 €/100 kg/net—24012080Flue-cured tobacco11,2 MIN 22 € MAX 56 €/100 kg/net—24012090Other tobacco11,2 MIN 22 € MAX 56 €/100 kg/net—24013000Tobacco refuse11,2 MIN 22 € MAX 56 €/100 kg/net—2402Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes24021000Cigars, cheroots and cigarillos, containing tobacco261 000 p/st240220Cigarettes containing tobacco24022010Containing cloves101 000 p/st24022090Other57,61 000 p/st24029000Other57,6—2403Other manufactured tobacco and manufactured tobacco substitutes; ‘homogenised’ or ‘reconstituted’ tobacco; tobacco extracts and essences240310Smoking tobacco, whether or not containing tobacco substitutes in any proportion24031010In immediate packings of a net content not exceeding 500 g74,9—24031090Other74,9—Other24039100‘Homogenised’ or ‘reconstituted’ tobacco16,6—240399Other24039910Chewing tobacco and snuff41,6—24039990Other16,6

SECTION V

MINERAL PRODUCTS

CHAPTER 25

SALT; SULPHUR; EARTHS AND STONE; PLASTERING MATERIALS, LIME AND CEMENT

Notes

Except where their context or note 4 to this chapter otherwise requires, the headings of this chapter cover only products which are in the crude state or which have been washed (even with chemical substances eliminating the impurities without changing the structure of the product), crushed, ground, powdered, levigated, sifted, screened, concentrated by flotation, magnetic separation or other mechanical or physical processes (except crystallisation), but not products which have been roasted, calcined, obtained by mixing or subjected to processing beyond that mentioned in each heading.

The products of this chapter may contain an added anti-dusting agent, provided that such addition does not render the product particularly suitable for specific use rather than for general use.

This chapter does not cover:

  1. sublimed sulphur, precipitated sulphur or colloidal sulphur (heading 2802);

  2. earth colours containing 70 % or more by weight of combined iron evaluated as Fe2O3 (heading 2821);

  3. medicaments or other products of Chapter 30;

  4. perfumery, cosmetic or toilet preparations (Chapter 33);

  5. setts, curbstones or flagstones (heading 6801); mosaic cubes or the like (heading 6802); roofing, facing or damp-course slates (heading 6803);

  6. precious or semi-precious stones (heading 7102 or 7103);

  7. cultured crystals (other than optical elements) weighing not less than 2,5 g each, of sodium chloride or of magnesium oxide, of heading 3824; optical elements of sodium chloride or of magnesium oxide (heading 9001);

  8. billiard chalks (heading 9504); or

  9. writing or drawing chalks or tailors' chalks (heading 9609).

Any products classifiable in heading 2517 and any other heading of the chapter are to be classified in heading 2517.

Heading 2530 applies, inter alia, to: vermiculite, perlite and chlorites, unexpanded; earth colours, whether or not calcined or mixed together; natural micaceous iron oxides; meerschaum (whether or not in polished pieces); amber; agglomerated meerschaum and agglomerated amber, in plates, rods, sticks or similar forms, not worked after moulding; jet; strontianite (whether or not calcined), other than strontium oxide; broken pieces of pottery, brick or concrete.

CN codeDescriptionConventional rate of duty (%)Supplementary unit250100Salt (including table salt and denatured salt) and pure sodium chloride, whether or not in aqueous solution or containing added anti-caking or free-flowing agents; sea water25010010Sea water and salt liquorsFree—Common salt (including table salt and denatured salt) and pure sodium chloride, whether or not in aqueous solution or containing added anti-caking or free-flowing agents25010031For chemical transformation (separation of Na from Cl) for the manufacture of other products(95)Free—Other25010051Denatured(95) or for industrial uses (including refining) other than the preservation or preparation of foodstuffs for human or animal consumption(95)1,7 €/1 000 kg/net—Other25010091Salt suitable for human consumption2,6 €/1 000 kg/net—25010099Other2,6 €/1 000 kg/net—25020000Unroasted iron pyritesFree—250300Sulphur of all kinds, other than sublimed sulphur, precipitated sulphur and colloidal sulphur25030010Crude or unrefined sulphurFree—25030090Other1,7—2504Natural graphite25041000In powder or in flakesFree—25049000OtherFree—2505Natural sands of all kinds, whether or not coloured, other than metal-bearing sands of Chapter 2625051000Silica sands and quartz sandsFree—25059000OtherFree—2506Quartz (other than natural sands); quartzite, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape25061000QuartzFree—Quartzite25062100Crude or roughly trimmedFree—25062900OtherFree—250700Kaolin and other kaolinic clays, whether or not calcined25070020KaolinFree—25070080Other kaolinic claysFree—2508Other clays (not including expanded clays of heading 6806), andalusite, kyanite and sillimanite, whether or not calcined; mullite; chamotte or dinas earths25081000BentoniteFree—25082000Decolorising earths and fuller's earthFree—25083000FireclayFree—25084000Other claysFree—25085000Andalusite, kyanite and sillimaniteFree—25086000MulliteFree—25087000Chamotte or dinas earthsFree—25090000ChalkFree—2510Natural calcium phosphates, natural aluminium calcium phosphates and phosphatic chalk25101000UngroundFree—25102000GroundFree—2511Natural barium sulphate (barytes); natural barium carbonate (witherite), whether or not calcined, other than barium oxide of heading 281625111000Natural barium sulphate (barytes)Free—25112000Natural barium carbonate (witherite)Free—25120000Siliceous fossil meals (for example, kieselguhr, tripolite and diatomite) and similar siliceous earths, whether or not calcined, of an apparent specific gravity of 1 or lessFree—2513Pumice stone; emery; natural corundum, natural garnet and other natural abrasives, whether or not heat-treatedPumice stone25131100Crude or in irregular pieces, including crushed pumice (‘bimskies’)Free—25131900OtherFree—25132000Emery, natural corundum, natural garnet and other natural abrasivesFree—25140000Slate, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shapeFree—2515Marble, travertine, ecaussine and other calcareous monumental or building stone of an apparent specific gravity of 2,5 or more, and alabaster, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shapeMarble and travertine25151100Crude or roughly trimmedFree—251512Merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape25151220Of a thickness not exceeding 4 cmFree—25151250Of a thickness exceeding 4 cm but not exceeding 25 cmFree—25151290OtherFree—25152000Ecaussine and other calcareous monumental or building stone; alabasterFree—2516Granite, porphyry, basalt, sandstone and other monumental or building stone, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shapeGranite25161100Crude or roughly trimmedFree—251612Merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape25161210Of a thickness not exceeding 25 cmFree—25161290OtherFree—Sandstone25162100Crude or roughly trimmedFree—25162200Merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shapeFree—25169000Other monumental or building stoneFree—2517Pebbles, gravel, broken or crushed stone, of a kind commonly used for concrete aggregates, for road metalling or for railway or other ballast, shingle and flint, whether or not heat-treated; macadam of slag, dross or similar industrial waste, whether or not incorporating the materials cited in the first part of the heading; tarred macadam; granules, chippings and powder, of stones of heading 2515 or 2516, whether or not heat-treated251710Pebbles, gravel, broken or crushed stone, of a kind commonly used for concrete aggregates, for road metalling or for railway or other ballast, shingle and flint, whether or not heat-treated25171010Pebbles, gravel, shingle and flintFree—25171020Limestone, dolomite and other calcareous stone, broken or crushedFree—25171080OtherFree—25172000Macadam of slag, dross or similar industrial waste, whether or not incorporating the materials cited in subheading 2517 10Free—25173000Tarred macadamFree—Granules, chippings and powder, of stones of heading 2515 or 2516, whether or not heat-treated25174100Of marbleFree—25174900OtherFree—2518Dolomite, whether or not calcined or sintered, including dolomite roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape; dolomite ramming mix25181000Dolomite, not calcined or sinteredFree—25182000Calcined or sintered dolomiteFree—25183000Dolomite ramming mixFree—2519Natural magnesium carbonate (magnesite); fused magnesia; dead-burned (sintered) magnesia, whether or not containing small quantities of other oxides added before sintering; other magnesium oxide, whether or not pure25191000Natural magnesium carbonate (magnesite)Free—251990Other25199010Magnesium oxide, other than calcined natural magnesium carbonate1,7—25199030Dead-burned (sintered) magnesiaFree—25199090OtherFree—2520Gypsum; anhydrite; plasters (consisting of calcined gypsum or calcium sulphate) whether or not coloured, with or without small quantities of accelerators or retarders25201000Gypsum; anhydriteFree—252020Plasters25202010BuildingFree—25202090OtherFree—25210000Limestone flux; limestone and other calcareous stone, of a kind used for the manufacture of lime or cementFree—2522Quicklime, slaked lime and hydraulic lime, other than calcium oxide and hydroxide of heading 282525221000Quicklime1,7—25222000Slaked lime1,7—25223000Hydraulic lime1,7—2523Portland cement, aluminous cement, slag cement, supersulphate cement and similar hydraulic cements, whether or not coloured or in the form of clinkers25231000Cement clinkers1,7—Portland cement25232100White cement, whether or not artificially coloured1,7—25232900Other1,7—25233000Aluminous cement1,7—252390Other hydraulic cements25239010Blast furnace cement1,7—25239080Other1,7—25240000AsbestosFree—2525Mica, including splittings; mica waste25251000Crude mica and mica rifted into sheets or splittingsFree—25252000Mica powderFree—25253000Mica wasteFree—2526Natural steatite, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape; talc25261000Not crushed, not powderedFree—25262000Crushed or powderedFree—25272528Natural borates and concentrates thereof (whether or not calcined), but not including borates separated from natural brine; natural boric acid containing not more than 85 % of H3BO3 calculated on the dry weight25281000Natural sodium borates and concentrates thereof (whether or not calcined)Free—25289000OtherFree—2529Felspar; leucite; nepheline and nepheline syenite; fluorspar25291000FelsparFree—Fluorspar25292100Containing by weight 97 % or less of calcium fluorideFree—25292200Containing by weight more than 97 % of calcium fluorideFree—25293000Leucite; nepheline and nepheline syeniteFree—2530Mineral substances not elsewhere specified or included253010Vermiculite, perlite and chlorites, unexpanded25301010PerliteFree—25301090Vermiculite and chloritesFree—25302000Kieserite, epsomite (natural magnesium sulphates)Free—253090Other25309020SepioliteFree—25309098OtherFree
CHAPTER 26

ORES, SLAG AND ASH

Notes

This chapter does not cover:

  1. slag or similar industrial waste prepared as macadam (heading 2517);

  2. natural magnesium carbonate (magnesite), whether or not calcined (heading 2519);

  3. sludges from the storage tanks of petroleum oils, consisting mainly of such oils (heading 2710);

  4. basic slag of Chapter 31;

  5. slag wool, rock wool or similar mineral wools (heading 6806);

  6. waste or scrap of precious metal or of metal clad with precious metal; other waste or scrap containing precious metal or precious-metal compounds, of a kind used principally for the recovery of precious metal (heading 7112); or

  7. copper, nickel or cobalt mattes produced by any process of smelting (Section XV).

For the purposes of headings 2601 to 2617, the term ‘ores’ means minerals of mineralogical species actually used in the metallurgical industry for the extraction of mercury, of the metals of heading 2844 or of the metals of Section XIV or XV, even if they are intended for non-metallurgical purposes. Headings 2601 to 2617 do not, however, include minerals which have been submitted to processes not normal to the metallurgical industry.

Heading 2620 applies only to:

  1. ash and residues of a kind used in industry either for the extraction of metals or as a basis for the manufacture of chemical compounds of metals, excluding ash and residues from the incineration of municipal waste (heading 2621); and

  2. ash and residues containing arsenic, whether or not containing metals, of a kind used either for the extraction of arsenic or metals or for the manufacture of their chemical compounds.

Subheading notes

For the purposes of subheading 2620 21, ‘leaded gasoline sludges and leaded anti-knock compound sludges’ mean sludges obtained from storage tanks of leaded gasoline and leaded anti-knock compounds (for example, tetraethyl lead), and consisting essentially of lead, lead compounds and iron oxide.

Ash and residues containing arsenic, mercury, thallium or their mixtures, of a kind used for the extraction of arsenic or those metals or for the manufacture of their chemical compounds, are to be classified in subheading 2620 60.

CN codeDescriptionConventional rate of duty (%)Supplementary unit2601Iron ores and concentrates, including roasted iron pyritesIron ores and concentrates, other than roasted iron pyrites26011100Non-agglomeratedFree—26011200AgglomeratedFree—26012000Roasted iron pyritesFree—26020000Manganese ores and concentrates, including ferruginous manganese ores and concentrates with a manganese content of 20 % or more, calculated on the dry weightFree—26030000Copper ores and concentratesFree—26040000Nickel ores and concentratesFree—26050000Cobalt ores and concentratesFree—26060000Aluminium ores and concentratesFree—26070000Lead ores and concentratesFree—26080000Zinc ores and concentratesFree—26090000Tin ores and concentratesFree—26100000Chromium ores and concentratesFree—26110000Tungsten ores and concentratesFree—2612Uranium or thorium ores and concentrates261210Uranium ores and concentrates26121010Uranium ores and pitchblende, and concentrates thereof, with a uranium content of more than 5 % by weight (Euratom)Free—26121090OtherFree—261220Thorium ores and concentrates26122010Monazite; urano-thorianite and other thorium ores and concentrates, with a thorium content of more than 20 % by weight (Euratom)Free—26122090OtherFree—2613Molybdenum ores and concentrates26131000RoastedFree—26139000OtherFree—261400Titanium ores and concentrates26140010Ilmenite and concentrates thereofFree—26140090OtherFree—2615Niobium, tantalum, vanadium or zirconium ores and concentrates26151000Zirconium ores and concentratesFree—261590Other26159010Niobium and tantalum ores and concentratesFree—26159090Vanadium ores and concentratesFree—2616Precious-metal ores and concentrates26161000Silver ores and concentratesFree—26169000OtherFree—2617Other ores and concentrates26171000Antimony ores and concentratesFree—26179000OtherFree—26180000Granulated slag (slag sand) from the manufacture of iron or steelFree—261900Slag, dross (other than granulated slag), scalings and other waste from the manufacture of iron or steel26190020Waste suitable for the recovery of iron or manganeseFree—26190040Slag suitable for the extraction of titanium oxideFree—26190080OtherFree—2620Ash and residues (other than from the manufacture of iron or steel), containing arsenic, metals or their compoundsContaining mainly zinc26201100Hard zinc spelterFree—26201900OtherFree—Containing mainly lead26202100Leaded gasoline sludges and leaded anti-knock compound sludgesFree—26202900OtherFree—26203000Containing mainly copperFree—26204000Containing mainly aluminiumFree—26206000Containing arsenic, mercury, thallium or their mixtures, of a kind used for the extraction of arsenic or those metals or for the manufacture of their chemical compoundsFree—Other26209100Containing antimony, beryllium, cadmium, chromium or their mixturesFree—262099Other26209910Containing mainly nickelFree—26209920Containing mainly niobium and tantalumFree—26209940Containing mainly tinFree—26209960Containing mainly titaniumFree—26209995OtherFree—2621Other slag and ash, including seaweed ash (kelp); ash and residues from the incineration of municipal waste26211000Ash and residues from the incineration of municipal wasteFree—26219000OtherFree
CHAPTER 27

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

Notes

This chapter does not cover:

  1. separate chemically defined organic compounds, other than pure methane and propane which are to be classified in heading 2711;

  2. medicaments of heading 3003 or 3004; or

  3. mixed unsaturated hydrocarbons of heading 3301, 3302 or 3805.

References in heading 2710 to ‘petroleum oils and oils obtained from bituminous minerals’ include not only petroleum oils and oils obtained from bituminous minerals but also similar oils, as well as those consisting mainly of mixed unsaturated hydrocarbons, obtained by any process, provided that the weight of the non-aromatic constituents exceeds that of the aromatic constituents.

However, the references do not include liquid synthetic polyolefins of which less than 60 % by volume distils at 300 °C, after conversion to 1 013 mbar when a reduced-pressure distillation method is used (Chapter 39).

For the purposes of heading 2710, ‘waste oils’ means waste containing mainly petroleum oils and oils obtained from bituminous minerals (as described in note 2 to this chapter), whether or not mixed with water. These include:

  1. such oils no longer fit for use as primary products (for example, used lubricating oils, used hydraulic oils and used transformer oils);

  2. sludge oils from the storage tanks of petroleum oils, mainly containing such oils and a high concentration of additives (for example, chemicals) used in the manufacture of the primary products; and

  3. such oils in the form of emulsions in water or mixtures with water, such as those resulting from oil spills, storage tank washings, or from the use of cutting oils for machining operations.

Subheading notes

For the purposes of subheading 2701 11, ‘anthracite’ means coal having a volatile matter limit (on a dry, mineral-matter-free basis) not exceeding 14 %.

For the purposes of subheading 2701 12, ‘bituminous coal’ means coal having a volatile matter limit (on a dry, mineral-matter-free basis) exceeding 14 % and a calorific value limit (on a moist, mineral-matter-free basis) equal to or greater than 5 833 kcal/kg.

For the purposes of subheadings 2707 10, 2707 20, 2707 30, 2707 40 and 2707 60, the terms ‘benzol (benzene)’, ‘toluol (toluene)’, ‘xylol (xylenes)’, ‘naphthalene’ and ‘phenols’ apply to products which contain more than 50 % by weight of benzene, toluene, xylenes, naphthalene or phenols, respectively.

For the purposes of subheading 2710 11, ‘light oils and preparations’ are those of which 90 % or more by volume (including losses) distil at 210 °C (ASTM D 86 method).

Additional notes(96)

For the purposes of heading 2710:

  1. ‘special spirits’ (subheadings 2710 11 21 and 2710 11 25) mean light oils as defined in subheading note 4 to this chapter, not containing any anti-knock preparations, and with a difference of not more than 60 °C between the temperatures at which 5 % and 90 % by volume (including losses) distil;

  2. ‘white spirit’ (subheading 2710 11 21) means special spirits as defined in paragraph (a) above with a flash-point higher than 21 °C by the Abel-Pensky method(97);

  3. ‘medium oils’ (subheadings 2710 19 11 to 2710 19 29) mean oils and preparations of which less than 90 % by volume (including losses) distils at 210 °C and 65 % or more by volume (including losses) distils at 250 °C (ASTM D 86 method);

  4. ‘heavy oils’ (subheadings 2710 19 31 to 2710 19 99) mean oils and preparations of which less than 65 % by volume (including losses) distils at 250 °C by the ASTM D 86 method or of which the distillation percentage at 250 °C cannot be determined by that method;

  5. ‘gas oils’ (subheadings 2710 19 31 to 2710 19 49) mean heavy oils as defined in paragraph (d) above of which 85 % or more by volume (including losses) distils at 350 °C (ASTM D 86 method);

  6. ‘fuel oils’ (subheadings 2710 19 51 to 2710 19 69) mean heavy oils as defined in paragraph (d) above (other than gas oils as defined in paragraph (e)) which, for a corresponding diluted colour C, have a viscosity V:

    • not exceeding that shown in line I of the following table when the sulphated ashes content is less than 1 % by the ASTM D 874 method and the saponification index is less than 4 by the ASTM D 939-54 method,

    • exceeding that shown in line II when the pour point is not less than 10 °C by the ASTM D 97 method,

    • exceeding that shown in line I but not exceeding that shown in line II when 25 % or more by volume distils at 300 °C by the ASTM D 86 method or, if less than 25 % by volume distils at 300 °C, when the pour point is higher than 10 °C below zero by the ASTM D 97 method. These provisions apply only to oils having a diluted colour C of less than 2.

    Diluted colour C/Viscosity V concordance table

    Colour C

    0

    0,5

    1

    1,5

    2

    2,5

    3

    3,5

    4

    4,5

    5

    5,5

    6

    6,5

    7

    7,5 and above

    Viscosity

    V

    I

    4

    4

    4

    5,4

    9

    15,1

    25,3

    42,4

    71,1

    119

    200

    335

    562

    943

    1 580

    2 650

    II

    7

    7

    7

    7

    9

    15,1

    25,3

    42,4

    71,1

    119

    200

    335

    562

    943

    1 580

    2 650

    The term ‘viscosity V’ means the kinematic viscosity at 50 °C expressed in 10- 6 m2 s- 1 by the ASTM D 445 method.

    The term ‘diluted colour C’ means the colour of a product, as determined by the ASTM D 1500 method, after one part of such product has been mixed with 100 parts by volume of carbon tetrachloride. The colour must be determined immediately after dilution.

    Subheadings 2710 19 51 to 2710 19 69 cover only fuel oils of natural colour.

    These subheadings do not cover heavy oils defined in paragraph (d) above for which it is not possible to determine:

    • the distillation percentage at 250 °C by the ASTM D 86 method (zero shall be deemed to be a percentage),

    • the kinematic viscosity at 50 °C by the ASTM D 445 method,

    • or the diluted colour C by the ASTM D 1500 method.

    Such products fall in subheadings 2710 19 71 to 2710 19 99.

For the purposes of heading 2712, the expression ‘crude petroleum jelly’ (subheading 2712 10 10) shall be taken to apply to petroleum jelly of a natural colour higher than 4,5 by the ASTM D 1500 method.

For the purposes of subheadings 2712 90 31 to 2712 90 39, the term ‘crude’ shall be taken to apply to products:

  1. with an oil content of 3,5 or higher by the ASTM D 721 method, if their viscosity at 100 °C is lower than 9 × 10- 6 m2 s- 1 by the ASTM D 445 method; or

  2. of a natural colour higher than 3 by the ASTM D 1500 method, if their viscosity at 100 °C is 9 × 10- 6 m2 s- 1 or higher by the ASTM D 445 method.

For the purposes of headings 2710, 2711 and 2712, the term ‘specific process’ shall be taken to apply to the following operations:

  1. vacuum distillation;

  2. redistillation by a very thorough fractionation process;

  3. cracking;

  4. reforming;

  5. extraction by means of selective solvents;

  6. the process comprising all the following operations: processing with concentrated sulphuric acid, oleum or sulphuric anhydride; neutralisation with alkaline agents; decolorisation and purification with naturally active earth, activated earth, activated charcoal or bauxite;

  7. polymerisation;

  8. alkylation;

  9. isomerisation;

  10. (in respect of products of subheadings 2710 19 31 to 2710 19 99 only) desulphurisation with hydrogen resulting in a reduction of at least 85 % of the sulphur content of the products processed (ASTM D 1266-59 T method);

  11. (in respect of products of heading 2710 only) deparaffining by a process other than filtering;

  12. (in respect of products of subheadings 2710 19 31 to 2710 19 99 only) treatment with hydrogen at a pressure of more than 20 bar and a temperature of more than 250 °C with the use of a catalyst, other than to effect desulphurisation, when the hydrogen constitutes an active element in a chemical reaction. The further treatment with hydrogen of lubricating oils of subheadings 2710 19 71 to 2710 19 99 (e.g. hydrofinishing or decolorisation) in order, more especially, to improve colour or stability shall not, however, be deemed to be a specific process;

  13. (in respect of products of subheadings 2710 19 51 to 2710 19 69 only) atmospheric distillation, on condition that less than 30 % of these products distils, by volume, including losses, at 300 °C by the ASTM D 86 method. If 30 % or more by volume, including losses, of such products distils at 300 °C by the ASTM D 86 method, the quantities of products which may be obtained during the atmospheric distillation and which fall in subheadings 2710 11 11 to 2710 11 90 or 2710 19 11 to 2710 19 29 shall be dutiable at the same rates as those provided for under subheadings 2710 19 61 to 2710 19 69 according to the kind and value of the products used and on the net weight of the products obtained. This rule shall not apply to products so obtained which, within a period of six months and subject to such other conditions as may be determined by the competent authorities, are to undergo a specific process or chemical transformation by a process not being a specific process;

  14. (in respect of products of subheadings 2710 19 71 to 2710 19 99 only) treatment by means of a high-frequency electrical brush-discharge;

  15. solely for products under subheading 2712 90 31: de-oiling by fractional crystallisation.

    Should any preparatory treatment prior to the abovementioned treatments be necessary by reason of technical requirements, the customs exemption shall apply only to the quantities of the products intended for and actually subjected to such abovementioned treatments; any waste products arising during preparatory treatment shall also be exempt from customs duty.

The quantities of products which may be obtained during chemical transformation, or during preparatory treatment which may be necessary by reason of technical requirements, and which fall in headings or subheadings 2707 10 10, 2707 20 10, 2707 30 10, 2707 50 10, 2710, 2711, 2712 10, 2712 20, 2712 90 31 to 2712 90 99 and 2713 90 shall be dutiable at the same rates as those provided for in respect of products ‘for other purposes’, according to the kind and value of the products used and on the net weight of the products obtained. This rule shall not apply to such products of headings 2710 to 2712 which, within a period of six months and subject to such other conditions as may be determined by the competent authorities, are to undergo a specific process or further chemical transformation.

CN codeDescriptionConventional rate of duty (%)Supplementary unit2701Coal; briquettes, ovoids and similar solid fuels manufactured from coalCoal, whether or not pulverised, but not agglomerated270111Anthracite27011110Having a volatile matter limit (on a dry, mineral-matter-free basis) not exceeding 10 %Free—27011190OtherFree—270112Bituminous coal27011210Coking coalFree—27011290OtherFree—27011900Other coalFree—27012000Briquettes, ovoids and similar solid fuels manufactured from coalFree—2702Lignite, whether or not agglomerated, excluding jet27021000Lignite, whether or not pulverised, but not agglomeratedFree—27022000Agglomerated ligniteFree—27030000Peat (including peat litter), whether or not agglomeratedFree—270400Coke and semi-coke of coal, of lignite or of peat, whether or not agglomerated; retort carbonCoke and semi-coke of coal27040011For the manufacture of electrodesFree—27040019OtherFree—27040030Coke and semi-coke of ligniteFree—27040090OtherFree—27050000Coal gas, water gas, producer gas and similar gases, other than petroleum gases and other gaseous hydrocarbonsFree1 000 m327060000Tar distilled from coal, from lignite or from peat, and other mineral tars, whether or not dehydrated or partially distilled, including reconstituted tarsFree—2707Oils 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 constituents270710Benzol (benzene)27071010For use as a power or heating fuel3—27071090For other purposes(103)Free—270720Toluol (toluene)27072010For use as a power or heating fuel3—27072090For other purposes(103)Free—270730Xylol (xylenes)27073010For use as a power or heating fuel3—27073090For other purposes(103)Free—27074000NaphthaleneFree—270750Other aromatic hydrocarbon mixtures of which 65 % or more by volume (including losses) distils at 250 °C by the ASTM D 86 method27075010For use as power or heating fuels3—27075090For other purposes(103)Free—27076000Phenols1,2—Other27079100Creosote oils1,7—270799OtherCrude oils27079911Crude light oils of which 90 % or more by volume distils at temperatures of up to 200 °C1,7—27079919OtherFree—27079930Sulphuretted toppingsFree—27079950Basic products1,7—27079970AnthraceneFree—Other27079991For the manufacture of the products of heading 2803(103)Free—27079999Other1,7—2708Pitch and pitch coke, obtained from coal tar or from other mineral tars27081000PitchFree—27082000Pitch cokeFree—270900Petroleum oils and oils obtained from bituminous minerals, crude27090010Natural gas condensatesFree—27090090OtherFree—2710Petroleum 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 oilsPetroleum oils and oils obtained from bituminous minerals (other than crude) and 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, other than waste oils271011Light oils and preparations27101111For undergoing a specific process(103)4,7(103)—27101115For undergoing chemical transformation by a process other than those specified in respect of subheading 2710 11 11(103)4,7(103)(103)—For other purposesSpecial spirits27101121White spirit4,7—27101125Other4,7—OtherMotor spirit27101131Aviation spirit4,7—Other, with a lead contentNot exceeding 0,013 g per litre27101141With an octane number (RON) of less than 954,71 000 l(103)27101145With an octane number (RON) of 95 or more but less than 984,71 000 l(103)27101149With an octane number (RON) of 98 or more4,71 000 l(103)Exceeding 0,013 g per litre27101151With an octane number (RON) of less than 984,71 000 l(103)27101159With an octane number (RON) of 98 or more4,71 000 l(103)27101170Spirit type jet fuel4,7—27101190Other light oils4,7—271019OtherMedium oils27101911For undergoing a specific process(103)4,7(103)—27101915For undergoing chemical transformation by a process other than those specified in respect of subheading 2710 19 11(103)4,7(103)(103)—For other purposesKerosene27101921Jet fuel4,7—27101925Other4,7—27101929Other4,7—Heavy oilsGas oils27101931For undergoing a specific process(103)3,5(103)—27101935For undergoing chemical transformation by a process other than those specified in respect of subheading 2710 19 31(103)3,5(103)(103)—For other purposes27101941With a sulphur content not exceeding 0,05 % by weight3,5(103)—27101945With a sulphur content exceeding 0,05 % by weight but not exceeding 0,2 % by weight3,5(103)—27101949With a sulphur content exceeding 0,2 % by weight3,5—Fuel oils27101951For undergoing a specific process(103)3,5(103)—27101955For undergoing chemical transformation by a process other than those specified in respect of subheading 2710 19 51(103)3,5(103)(103)—For other purposes27101961With a sulphur content not exceeding 1 % by weight3,5—27101963With a sulphur content exceeding 1 % by weight but not exceeding 2 % by weight3,5—27101965With a sulphur content exceeding 2 % by weight but not exceeding 2,8 % by weight3,5—27101969With a sulphur content exceeding 2,8 % by weight3,5—Lubricating oils; other oils27101971For undergoing a specific process(103)3,7(103)—27101975For undergoing chemical transformation by a process other than those specified in respect of subheading 2710 19 71(103)3,7(103)(103)—For other purposes27101981Motor oils, compressor lube oils, turbine lube oils3,7—27101983Liquids for hydraulic purposes3,7—27101985White oils, liquid paraffin3,7—27101987Gear oils and reductor oils3,7—27101991Metal-working compounds, mould-release oils, anti-corrosion oils3,7—27101993Electrical insulating oils3,7—27101999Other lubricating oils and other oils3,7—Waste oils27109100Containing polychlorinated biphenyls (PCBs), polychlorinated terphenyls (PCTs) or polybrominated biphenyls (PBBs)3,5—27109900Other3,5—2711Petroleum gases and other gaseous hydrocarbonsLiquefied27111100Natural gas0,7(103)TJ271112PropanePropane of a purity not less than 99 %27111211For use as a power or heating fuel8—27111219For other purposes(103)Free—Other27111291For undergoing a specific process(103)0,7(103)—27111293For undergoing chemical transformation by a process other than those specified in respect of subheading 2711 12 91(103)0,7(103)(103)—For other purposes27111294Of a purity exceeding 90 % but less than 99 %0,7—27111297Other0,7—271113Butanes27111310For undergoing a specific process(103)0,7(103)—27111330For undergoing chemical transformation by a process other than those specified in respect of subheading 2711 13 10(103)0,7(103)(103)—For other purposes27111391Of a purity exceeding 90 % but less than 95 %0,7—27111397Other0,7—27111400Ethylene, propylene, butylene and butadiene0,7(103)—27111900Other0,7(103)—In gaseous state27112100Natural gas0,7(103)TJ27112900Other0,7(103)—2712Petroleum jelly; paraffin wax, microcrystalline 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 coloured271210Petroleum jelly27121010Crude0,7(103)—27121090Other2,2—271220Paraffin wax containing by weight less than 0,75 % of oil27122010Synthetic paraffin wax of a molecular weight of 460 or more but not exceeding 1 560Free—27122090Other2,2—271290OtherOzokerite, lignite wax or peat wax (natural products)27129011Crude0,7—27129019Other2,2—OtherCrude27129031For undergoing a specific process(103)0,7(103)—27129033For undergoing chemical transformation by a process other than those specified in respect of subheading 2712 90 31(103)0,7(103)(103)—27129039For other purposes0,7—Other27129091Blend of 1-alkenes containing by weight 80 % or more of 1-alkenes of a chain-length of 24 carbon atoms or more but not exceeding 28 carbon atomsFree—27129099Other2,2—2713Petroleum coke, petroleum bitumen and other residues of petroleum oils or of oils obtained from bituminous mineralsPetroleum coke27131100Not calcinedFree—27131200CalcinedFree—27132000Petroleum bitumenFree—271390Other residues of petroleum oils or of oils obtained from bituminous minerals27139010For the manufacture of the products of heading 2803(103)0,7(103)—27139090Other0,7—2714Bitumen and asphalt, natural; bituminous or oil-shale and tar sands; asphaltites and asphaltic rocks27141000Bituminous or oil-shale and tar sandsFree—27149000OtherFree—27150000Bituminous 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)Free—27160000Electrical energyFree1 000 kWh

SECTION VI

PRODUCTS OF THE CHEMICAL OR ALLIED INDUSTRIES

Notes

  1. Goods (other than radioactive ores) answering to a description in heading 2844 or 2845 are to be classified in those headings and in no other heading of the nomenclature.

  2. Subject to paragraph (a) above, goods answering to a description in heading 2843 or 2846 are to be classified in those headings and in no other heading of this section.

Subject to note 1 above, goods classifiable in heading 3004, 3005, 3006, 3212, 3303, 3304, 3305, 3306, 3307, 3506, 3707 or 3808 by reason of being put up in measured doses or for retail sale are to be classified in those headings and in no other heading of the nomenclature.

Goods put up in sets consisting of two or more separate constituents, some or all of which fall in this section and are intended to be mixed together to obtain a product of Section VI or VII, are to be classified in the heading appropriate to that product, provided that the constituents are:

  1. having regard to the manner in which they are put up, clearly identifiable as being intended to be used together without first being repacked;

  2. presented together; and

  3. identifiable, whether by their nature or by the relative proportions in which they are present, as being complementary one to another.

CHAPTER 28

INORGANIC CHEMICALS; ORGANIC OR INORGANIC COMPOUNDS OF PRECIOUS METALS, OF RARE-EARTH METALS, OF RADIOACTIVE ELEMENTS OR OF ISOTOPES

Notes

Except where the context otherwise requires, the headings of this chapter apply only to:

  1. separate chemical elements and separate chemically defined compounds, whether or not containing impurities;

  2. the products mentioned in (a) above dissolved in water;

  3. the products mentioned in (a) above dissolved in other solvents provided that the solution constitutes a normal and necessary method of putting up these products adopted solely for reasons of safety or for transport and that the solvent does not render the product particularly suitable for specific use rather than for general use;

  4. the products mentioned in (a), (b) or (c) above with an added stabiliser (including an anti-caking agent) necessary for their preservation or transport;

  5. the products mentioned in (a), (b), (c) or (d) above with an added anti-dusting agent or a colouring substance added to facilitate their identification or for safety reasons, provided that the additions do not render the product particularly suitable for specific use rather than for general use.

In addition to dithionites and sulphoxylates, stabilised with organic substances (heading 2831), carbonates and peroxocarbonates of inorganic bases (heading 2836), cyanides, cyanide oxides and complex cyanides of inorganic bases (heading 2837), fulminates, cyanates and thiocyanates, of inorganic bases (heading 2838), organic products included in headings 2843 to 2846 and carbides (heading 2849), only the following compounds of carbon are to be classified in this chapter:

  1. oxides of carbon, hydrogen cyanide and fulminic, isocyanic, thiocyanic and other simple or complex cyanogen acids (heading 2811);

  2. halide oxides of carbon (heading 2812);

  3. carbon disulphide (heading 2813);

  4. thiocarbonates, selenocarbonates, tellurocarbonates, selenocyanates, tellurocyanates, tetrathiocyanatodiamminochromates (reineckates) and other complex cyanates, of inorganic bases (heading 2842);

  5. hydrogen peroxide, solidified with urea (heading 2847), carbon oxysulphide, thiocarbonyl halides, cyanogen, cyanogen halides and cyanamide and its metal derivatives (heading 2851) other than calcium cyanamide, whether or not pure (Chapter 31).

Subject to the provisions of note 1 to Section VI, this chapter does not cover:

  1. sodium chloride or magnesium oxide, whether or not pure, or other products of Section V;

  2. organo-inorganic compounds other than those mentioned in note 2 above;

  3. products mentioned in note 2, 3, 4 or 5 to Chapter 31;

  4. inorganic products of a kind used as luminophores, of heading 3206; glass frit and other glass in the form of powder, granules or flakes, of heading 3207;

  5. artificial graphite (heading 3801); products put up as charges for fire-extinguishers or put up in fire-extinguishing grenades, of heading 3813; ink removers put up in packings for retail sale, of heading 3824; cultured crystals (other than optical elements) weighing not less than 2,5 g each, of the halides of the alkali or alkaline-earth metals, of heading 3824;

  6. precious or semi-precious stones (natural, synthetic or reconstructed) or dust or powder of such stones (headings 7102 to 7105), or precious metals or precious-metal alloys of Chapter 71;

  7. the metals, whether or not pure, metal alloys or cermets, including sintered metal carbides (metal carbides sintered with a metal), of Section XV; or

  8. optical elements, for example, of the halides of the alkali or alkaline-earth metals (heading 9001).

Chemically defined complex acids consisting of a non-metal acid of sub-chapter II and a metal acid of sub-chapter IV are to be classified in heading 2811.

Headings 2826 to 2842 apply only to metal or ammonium salts or peroxysalts.

Except where the context otherwise requires, double or complex salts are to be classified in heading 2842.

Heading 2844 applies only to:

  1. technetium (atomic No 43), promethium (atomic No 61), polonium (atomic No 84) and all elements with an atomic number greater than 84;

  2. natural or artificial radioactive isotopes (including those of the precious metals or of the base metals of Sections XIV and XV), whether or not mixed together;

  3. compounds, inorganic or organic, of these elements or isotopes, whether or not chemically defined, whether or not mixed together;

  4. alloys, dispersions (including cermets), ceramic products and mixtures containing these elements or isotopes or inorganic or organic compounds thereof and having a specific radioactivity exceeding 74 Bq/g (0,002 μCi/g);

  5. spent (irradiated) fuel elements (cartridges) of nuclear reactors;

  6. radioactive residues whether or not usable.

    The term ‘isotopes’, for the purposes of this note and of the wording of headings 2844 and 2845, refers to:

    • individual nuclides, excluding, however, those existing in nature in the monoisotopic state,

    • mixtures of isotopes of one and the same element, enriched in one or several of the said isotopes, that is, elements of which the natural isotopic composition has been artificially modified.

Heading 2848 includes copper phosphide (phosphor copper) containing more than 15 % by weight of phosphorus.

Chemical elements (for example, silicon and selenium) doped for use in electronics are to be classified in this chapter, provided that they are in forms unworked as drawn, or in the form of cylinders or rods. When cut in the form of discs, wafers or similar forms, they fall in heading 3818.

Additional note

Unless provided otherwise, the salts specified in subheadings include acid salts and basic salts.

CN codeDescriptionConventional rate of duty (%)Supplementary unit

CHEMICAL ELEMENTS

2801Fluorine, chlorine, bromine and iodine28011000Chlorine5,5—28012000IodineFree—280130Fluorine; bromine28013010Fluorine5—28013090Bromine5,5—28020000Sulphur, sublimed or precipitated; colloidal sulphur4,6—280300Carbon (carbon blacks and other forms of carbon not elsewhere specified or included)28030010Methane blackFree—28030080OtherFree—2804Hydrogen, rare gases and other non-metals28041000Hydrogen3,7m3(105)Rare gases28042100Argon5m3(105)280429Other28042910HeliumFreem3(105)28042990Other5m3(105)28043000Nitrogen5,5m3(105)28044000Oxygen5m3(105)280450Boron; tellurium28045010Boron5,5—28045090Tellurium2,1—Silicon28046100Containing by weight not less than 99,99 % of siliconFree—28046900Other5,5—28047000Phosphorus5,5—28048000Arsenic2,1—28049000SeleniumFree—2805Alkali or alkaline-earth metals; rare-earth metals, scandium and yttrium, whether or not intermixed or interalloyed; mercuryAlkali or alkaline-earth metals28051100Sodium5—28051200Calcium5,5—280519Other28051910Strontium and barium5,5—28051990Other4,1—280530Rare-earth metals, scandium and yttrium, whether or not intermixed or interalloyed28053010Intermixtures or interalloys5,5—28053090Other2,7—280540Mercury28054010In flasks of a net content of 34,5 kg (standard weight), of a fob value, per flask, not exceeding € 2243—28054090OtherFree

INORGANIC ACIDS AND INORGANIC OXYGEN COMPOUNDS OF NON-METALS

2806Hydrogen chloride (hydrochloric acid); chlorosulphuric acid28061000Hydrogen chloride (hydrochloric acid)5,5—28062000Chlorosulphuric acid5,5—280700Sulphuric acid; oleum28070010Sulphuric acid3—28070090Oleum3—28080000Nitric acid; sulphonitric acids5,5—2809Diphosphorus pentaoxide; phosphoric acid; polyphosphoric acids, whether or not chemically defined28091000Diphosphorus pentaoxide5,5kg P2O528092000Phosphoric acid and polyphosphoric acids5,5kg P2O5281000Oxides of boron; boric acids28100010Diboron trioxideFree—28100090Other3,7—2811Other inorganic acids and other inorganic oxygen compounds of non-metalsOther inorganic acids28111100Hydrogen fluoride (hydrofluoric acid)5,5—281119Other28111910Hydrogen bromide (hydrobromic acid)Free—28111920Hydrogen cyanide (hydrocyanic acid)5,3—28111980Other5,3—Other inorganic oxygen compounds of non-metals28112100Carbon dioxide5,5—28112200Silicon dioxide4,6—28112300Sulphur dioxide5,5—281129Other28112910Sulphur trioxide (sulphuric anhydride); diarsenic trioxide4,6—28112930Nitrogen oxides5—28112990Other5,3

HALOGEN OR SULPHUR COMPOUNDS OF NON-METALS

2812Halides and halide oxides of non-metals281210Chlorides and chloride oxidesOf phosphorus28121011Phosphorus trichloride oxide (phosphoryl trichloride)5,5—28121015Phosphorus trichloride5,5—28121016Phosphorus pentachloride5,5—28121018Other5,5—Other28121091Disulphur dichloride5,5—28121093Sulphur dichloride5,5—28121094Phosgene (carbonyl chloride)5,5—28121095Thionyl dichloride (thionyl chloride)5,5—28121099Other5,5—28129000Other5,5—2813Sulphides of non-metals; commercial phosphorus trisulphide28131000Carbon disulphide5,5—281390Other28139010Phosphorus sulphides, commercial phosphorus trisulphide5,3—28139090Other3,7

INORGANIC BASES AND OXIDES, HYDROXIDES AND PEROXIDES OF METALS

2814Ammonia, anhydrous or in aqueous solution28141000Anhydrous ammonia5,5—28142000Ammonia in aqueous solution5,5—2815Sodium hydroxide (caustic soda); potassium hydroxide (caustic potash); peroxides of sodium or potassiumSodium hydroxide (caustic soda)28151100Solid5,5—28151200In aqueous solution (soda lye or liquid soda)5,5kg NaOH281520Potassium hydroxide (caustic potash)28152010Solid5,5—28152090In aqueous solution (potassium lye or liquid potassium)5,5kg KOH28153000Peroxides of sodium or potassium5,5—2816Hydroxide and peroxide of magnesium; oxides, hydroxides and peroxides, of strontium or barium28161000Hydroxide and peroxide of magnesium4,1—28164000Oxides, hydroxides and peroxides, of strontium or barium5,5—28170000Zinc oxide; zinc peroxide5,5—2818Artificial corundum, whether or not chemically defined; aluminium oxide; aluminium hydroxide281810Artificial corundum, whether or not chemically defined28181010White, pink or ruby, with an aluminium oxide content exceeding 97,5 % by weight5,2—28181090Other5,2—28182000Aluminium oxide, other than artificial corundum4—28183000Aluminium hydroxide5,5—2819Chromium oxides and hydroxides28191000Chromium trioxide5,5—281990Other28199010Chromium dioxide3,7—28199090Other5,5—2820Manganese oxides28201000Manganese dioxide5,3—282090Other28209010Manganese oxide containing by weight 77 % or more of manganeseFree—28209090Other5,5—2821Iron oxides and hydroxides; earth colours containing 70 % or more by weight of combined iron evaluated as Fe2O328211000Iron oxides and hydroxides4,6—28212000Earth colours4,6—28220000Cobalt oxides and hydroxides; commercial cobalt oxides4,6—28230000Titanium oxides5,5—2824Lead oxides; red lead and orange lead28241000Lead monoxide (litharge, massicot)5,5—28242000Red lead and orange lead5,5—28249000Other5,5—2825Hydrazine and hydroxylamine and their inorganic salts; other inorganic bases; other metal oxides, hydroxides and peroxides28251000Hydrazine and hydroxylamine and their inorganic salts5,5—28252000Lithium oxide and hydroxide5,3—28253000Vanadium oxides and hydroxides5,5—28254000Nickel oxides and hydroxidesFree—28255000Copper oxides and hydroxides3,2—28256000Germanium oxides and zirconium dioxide5,5—28257000Molybdenum oxides and hydroxides5,3—28258000Antimony oxides5,5—282590OtherCalcium oxide, hydroxide and peroxide28259011Calcium hydroxide of a purity of 98 % or more calculated on the dry weight, in the form of particles of which:
  • not more than 1 % by weight have a particle-size exceeding 75 micrometres and

  • not more than 4 % by weight have a particle-size of less than 1,3 micrometres

Free—28259019Other4,6—28259020Beryllium oxide and hydroxide5,3—28259030Tin oxides5,5—28259040Tungsten oxides and hydroxides4,6—28259050Mercury oxides4,1—28259060Cadmium oxideFree—28259080Other5,5

SALTS AND PEROXYSALTS, OF INORGANIC ACIDS AND METALS

2826Fluorides; fluorosilicates, fluoroaluminates and other complex fluorine saltsFluorides28261100Of ammonium or of sodium5,5—28261200Of aluminium5,3—28261900Other5,3—28262000Fluorosilicates of sodium or of potassium5,5—28263000Sodium hexafluoroaluminate (synthetic cryolite)5,5—282690Other28269010Dipotassium hexafluorozirconate5—28269090Other5,5—2827Chlorides, chloride oxides and chloride hydroxides; bromides and bromide oxides; iodides and iodide oxides28271000Ammonium chloride5,5—28272000Calcium chloride4,6—Other chlorides28273100Of magnesium4,6—28273200Of aluminium5,5—28273300Of iron2,1—28273400Of cobalt5,5—28273500Of nickel5,5—28273600Of zinc5,5—282739Other28273910Of tin4,1—28273980Other5,5—Chloride oxides and chloride hydroxides28274100Of copper3,2—282749Other28274910Of lead3,2—28274990Other5,3—Bromides and bromide oxides28275100Bromides of sodium or of potassium5,5—28275900Other5,5—28276000Iodides and iodide oxides5,5—2828Hypochlorites; commercial calcium hypochlorite; chlorites; hypobromites28281000Commercial calcium hypochlorite and other calcium hypochlorites5,5—28289000Other5,5—2829Chlorates and perchlorates; bromates and perbromates; iodates and periodatesChlorates28291100Of sodium5,5—28291900Other5,5—282990Other28299010Perchlorates4,8—28299040Bromates of potassium or of sodiumFree—28299080Other5,5—2830Sulphides; polysulphides, whether or not chemically defined28301000Sodium sulphides5,5—28302000Zinc sulphide5,5—28303000Cadmium sulphide5,5—283090Other28309011Sulphides of calcium, of antimony or of iron4,6—28309080Other5,5—2831Dithionites and sulphoxylates28311000Of sodium5,5—28319000Other5,5—2832Sulphites; thiosulphates28321000Sodium sulphites5,5—28322000Other sulphites5,5—28323000Thiosulphates5,5—2833Sulphates; alums; peroxosulphates (persulphates)Sodium sulphates28331100Disodium sulphate5,5—28331900Other5,5—Other sulphates28332100Of magnesium5,5—28332200Of aluminium5,5—28332300Of chromium5,5—28332400Of nickel5—28332500Of copper3,2—28332600Of zinc5,5—28332700Of barium5,5—283329Other28332910Of cadmium5,5—28332930Of cobalt; of titanium5,3—28332950Of iron5—28332970Of mercury; of lead4,6—28332990Other5—28333000Alums5,5—28334000Peroxosulphates (persulphates)5,5—2834Nitrites; nitrates28341000Nitrites5,5—Nitrates28342100Of potassium5,5—283429Other28342920Of barium; of beryllium; of cadmium; of cobalt; of nickel; of lead5,5—28342930Of copper; of mercury4,6—28342980Other3—2835Phosphinates (hypophosphites), phosphonates (phosphites) and phosphates; polyphosphates, whether or not chemically defined28351000Phosphinates (hypophosphites) and phosphonates (phosphites)5,5—Phosphates28352200Of mono- or disodium5,5—28352300Of trisodium5,5—28352400Of potassium5,5—283525Calcium hydrogenorthophosphate (‘dicalcium phosphate’)28352510With a fluorine content of less than 0,005 % by weight on the dry anhydrous product5,5—28352590With a fluorine content of 0,005 % or more but less than 0,2 % by weight on the dry anhydrous product5,5—283526Other phosphates of calcium28352610With a fluorine content of less than 0,005 % by weight on the dry anhydrous product5,5—28352690With a fluorine content of 0,005 % or more by weight on the dry anhydrous product5,5—283529Other28352910Of triammonium5,3—28352990Other5,5—Polyphosphates28353100Sodium triphosphate (sodium tripolyphosphate)5,5—28353900Other5,5—2836Carbonates; peroxocarbonates (percarbonates); commercial ammonium carbonate containing ammonium carbamate28361000Commercial ammonium carbonate and other ammonium carbonates5,5—28362000Disodium carbonate5,5—28363000Sodium hydrogencarbonate (sodium bicarbonate)5,5—28364000Potassium carbonates5,5—28365000Calcium carbonate5—28366000Barium carbonate5,5—28367000Lead carbonates5,5—Other28369100Lithium carbonates5,5—28369200Strontium carbonate5,5—283699OtherCarbonates28369911Of magnesium; of copper3,7—28369918Other5,5—28369990Peroxocarbonates (percarbonates)5,5—2837Cyanides, cyanide oxides and complex cyanidesCyanides and cyanide oxides28371100Of sodium5,5—28371900Other5,5—28372000Complex cyanides5,5—28380000Fulminates, cyanates and thiocyanates5,5—2839Silicates; commercial alkali metal silicatesOf sodium28391100Sodium metasilicates5—28391900Other5—28392000Of potassium5—28399000Other5—2840Borates; peroxoborates (perborates)Disodium tetraborate (refined borax)28401100AnhydrousFree—284019Other28401910Disodium tetraborate pentahydrateFree—28401990Other5,3—284020Other borates28402010Borates of sodium, anhydrousFree—28402090Other5,3—28403000Peroxoborates (perborates)5,5—2841Salts of oxometallic or peroxometallic acids28411000Aluminates5,5—28412000Chromates of zinc or of lead5,5—28413000Sodium dichromate5,5—28415000Other chromates and dichromates; peroxochromates5,5—Manganites, manganates and permanganates28416100Potassium permanganate5,5—28416900Other5,5—28417000Molybdates5,5—28418000Tungstates (wolframates)5,5—284190Other28419030Zincates and vanadates4,6—28419080Other5,5—2842Other salts of inorganic acids or peroxoacids (including aluminosilicates whether or not chemically defined), other than azides28421000Double or complex silicates, including aluminosilicates whether or not chemically defined5,5—284290Other28429010Salts, double salts or complex salts of selenium or tellurium acids5,3—28429090Other5,5

MISCELLANEOUS

2843Colloidal precious metals; inorganic or organic compounds of precious metals, whether or not chemically defined; amalgams of precious metals284310Colloidal precious metals28431010Silver5,3—28431090Other3,7—Silver compounds28432100Silver nitrate5,5—28432900Other5,5—28433000Gold compounds3g284390Other compounds; amalgams28439010Amalgams5,3—28439090Other3g2844Radioactive chemical elements and radioactive isotopes (including the fissile or fertile chemical elements and isotopes) and their compounds; mixtures and residues containing these products284410Natural uranium and its compounds; alloys, dispersions (including cermets), ceramic products and mixtures containing natural uranium or natural uranium compoundsNatural uranium28441010Crude; waste and scrap (Euratom)Freekg U28441030Worked (Euratom)Freekg U28441050Ferro-uraniumFreekg U28441090Other (Euratom)Freekg U284420Uranium enriched in U 235 and its compounds; plutonium and its compounds; alloys, dispersions (including cermets), ceramic products and mixtures containing uranium enriched in U 235, plutonium or compounds of these productsUranium enriched in U 235 and its compounds; alloys, dispersions (including cermets), ceramic products and mixtures containing uranium enriched in U 235 or compounds of these products28442025Ferro-uraniumFreegi F/S28442035Other (Euratom)Freegi F/SPlutonium and its compounds; alloys, dispersions (including cermets), ceramic products and mixtures containing plutonium or compounds of these productsMixtures of uranium and plutonium28442051Ferro-uraniumFreegi F/S28442059Other (Euratom)Freegi F/S28442099OtherFreegi F/S284430Uranium depleted in U 235 and its compounds; thorium and its compounds; alloys, dispersions (including cermets), ceramic products and mixtures containing uranium depleted in U 235, thorium or compounds of these productsUranium depleted in U 235; alloys, dispersions (including cermets), ceramic products and mixtures containing uranium depleted in U 235 or compounds of this product28443011Cermets5,5—28443019Other2,9—Thorium; alloys, dispersions (including cermets), ceramic products and mixtures containing thorium or compounds of this product28443051Cermets5,5—Other28443055Crude, waste and scrap (Euratom)Free—Worked28443061Bars, rods, angles, shapes and sections, sheets and strips (Euratom)Free—28443069Other (Euratom)1,5(105)—Compounds of uranium depleted in U 235 or of thorium, whether or not mixed together28443091Of thorium or of uranium depleted in U 235, whether or not mixed together (Euratom), other than thorium saltsFree—28443099OtherFree—284440Radioactive elements and isotopes and compounds other than those of subheading 2844 10, 2844 20 or 2844 30; alloys, dispersions (including cermets), ceramic products and mixtures containing these elements, isotopes or compounds; radioactive residues28444010Uranium derived from U 233 and its compounds; alloys, dispersions (including cermets), ceramic products and mixtures and compounds derived from U 233 or compounds of this productFree—Other28444020Artificial radioactive isotopes (Euratom)Free—28444030Compounds of artificial radioactive isotopes (Euratom)Free—28444080OtherFree—28445000Spent (irradiated) fuel elements (cartridges) of nuclear reactors (Euratom)Freegi F/S2845Isotopes other than those of heading 2844; compounds, inorganic or organic, of such isotopes, whether or not chemically defined28451000Heavy water (deuterium oxide) (Euratom)5,5—284590Other28459010Deuterium and compounds thereof; hydrogen and compounds thereof, enriched in deuterium; mixtures and solutions containing these products (Euratom)5,5—28459090Other5,5—2846Compounds, inorganic or organic, of rare-earth metals, of yttrium or of scandium or of mixtures of these metals28461000Cerium compounds3,2—28469000Other3,2—28470000Hydrogen peroxide, whether or not solidified with urea5,5kg H2O228480000Phosphides, whether or not chemically defined, excluding ferrophosphorus5,5—2849Carbides, whether or not chemically defined28491000Of calcium5,5—28492000Of silicon5,5—284990Other28499010Of boron4,1—28499030Of tungsten5,5—28499050Of aluminium; of chromium; of molybdenum; of vanadium; of tantalum; of titanium5,5—28499090Other5,3—285000Hydrides, nitrides, azides, silicides and borides, whether or not chemically defined, other than compounds which are also carbides of heading 284928500020Hydrides; nitrides4,6—28500050Azides5,5—28500070Silicides5,5—28500090Borides5,3—285100Other inorganic compounds (including distilled or conductivity water and water of similar purity); liquid air (whether or not rare gases have been removed); compressed air; amalgams, other than amalgams of precious metals28510010Distilled and conductivity water and water of similar purity2,7—28510030Liquid air (whether or not rare gases have been removed); compressed air4,1—28510050Cyanogen chloride5,5—28510080Other5,5
CHAPTER 29

ORGANIC CHEMICALS

Notes

Except where the context otherwise requires, the headings of this chapter apply only to:

  1. separate chemically defined organic compounds, whether or not containing impurities;

  2. mixtures of two or more isomers of the same organic compound (whether or not containing impurities), except mixtures of acyclic hydrocarbon isomers (other than stereoisomers), whether or not saturated (Chapter 27);

  3. the products of headings 2936 to 2939 or the sugar ethers, sugar acetals and sugar esters, and their salts, of heading 2940, or the products of heading 2941, whether or not chemically defined;

  4. the products mentioned in (a), (b) or (c) above dissolved in water;

  5. the products mentioned in (a), (b) or (c) above dissolved in other solvents provided that the solution constitutes a normal and necessary method of putting up these products adopted solely for reasons of safety or for transport and that the solvent does not render the product particularly suitable for a specific use rather than for general use;

  6. the products mentioned in (a), (b), (c), (d) or (e) above with an added stabiliser (including an anti-caking agent) necessary for their preservation or transport;

  7. the products mentioned in (a), (b), (c), (d), (e) or (f) above with an added anti-dusting agent or a colouring or odoriferous substance added to facilitate their identification or for safety reasons, provided that the additions do not render the product particularly suitable for a specific use rather than for general use;

  8. the following products, diluted to standard strengths, for the production of azo dyes: diazonium salts, couplers used for these salts and diazotizable amines and their salts.

This chapter does not cover:

  1. goods of heading 1504 or crude glycerol of heading 1520;

  2. ethyl alcohol (heading 2207 or 2208);

  3. methane or propane (heading 2711);

  4. the compounds of carbon mentioned in note 2 to Chapter 28;

  5. urea (heading 3102 or 3105);

  6. colouring matter of vegetable or animal origin (heading 3203), synthetic organic colouring matter, synthetic organic products of a kind used as fluorescent brightening agents or as luminophores (heading 3204) or dyes or other colouring matter put up in forms or packings for retail sale (heading 3212);

  7. enzymes (heading 3507);

  8. metaldehyde, hexamethylenetetramine or similar substances, put up in forms (for example, tablets, sticks or similar forms) for use as fuels, or liquid or liquefied-gas fuels in containers of a kind used for filling or refilling cigarette or similar lighters and of a capacity not exceeding 300 cm3 (heading 3606);

  9. products put up as charges for fire-extinguishers or put up in fire-extinguishing grenades, of heading 3813; ink removers put up in packings for retail sale, of heading 3824; or

  10. optical elements, for example, of ethylenediamine tartrate (heading 9001).

Goods which could be included in two or more of the headings of this chapter are to be classified in that one of those headings which occurs last in numerical order.

In headings 2904 to 2906, 2908 to 2911 and 2913 to 2920, any reference to halogenated, sulphonated, nitrated or nitrosated derivatives includes a reference to compound derivatives, such as sulphohalogenated, nitrohalogenated, nitrosulphonated or nitrosulphohalogenated derivatives.

Nitro or nitroso groups are not to be taken as ‘nitrogen-functions’ for the purposes of heading 2929.

For the purposes of headings 2911, 2912, 2914, 2918 and 2922, ‘oxygen-function’ is to be restricted to the functions (the characteristic organic oxygen-containing groups) referred to in headings 2905 to 2920.

  1. The esters of acid-function organic compounds of sub-chapters I to VII with organic compounds of these sub-chapters are to be classified with that compound which is classified in the heading which occurs last in numerical order in these sub-chapters.

  2. Esters of ethyl alcohol with acid-function organic compounds of sub-chapters I to VII are to be classified in the same heading as the corresponding acid-function compounds.

  3. Subject to note 1 to Section VI and note 2 to Chapter 28:

    1. inorganic salts of organic compounds such as acid-, phenol- or enol-function compounds or organic bases, of sub-chapters I to X or heading 2942, are to be classified in the heading appropriate to the organic compound; and

    2. salts formed between organic compounds of sub-chapters I to X or heading 2942 are to be classified in the heading appropriate to the base or to the acid (including phenol- or enol-function compounds) from which they are formed, whichever occurs last in numerical order in the chapter.

  4. Metal alcoholates are to be classified in the same heading as the corresponding alcohols except in the case of ethanol (heading 2905).

  5. Halides of carboxylic acids are to be classified in the same heading as the corresponding acids.

The compounds of headings 2930 and 2931 are organic compounds the molecules of which contain, in addition to atoms of hydrogen, oxygen or nitrogen, atoms of other non-metals or of metals (such as sulphur, arsenic, mercury or lead) directly linked to carbon atoms.

Heading 2930 (organo-sulphur compounds) and heading 2931 (other organo-inorganic compounds) do not include sulphonated or halogenated derivatives (including compound derivatives) which, apart from hydrogen, oxygen and nitrogen, only have directly linked to carbon the atoms of sulphur or of a halogen which give them their nature of sulphonated or halogenated derivatives (or compound derivatives).

Headings 2932, 2933 and 2934 do not include epoxides with a three-membered ring, ketone peroxides, cyclic polymers of aldehydes or of thioaldehydes, anhydrides of polybasic carboxylic acids, cyclic esters of polyhydric alcohols or phenols with polybasic acids, or imides of polybasic acids.

These provisions apply only when the ring-position hetero-atoms are those resulting solely from the cyclising function or functions here listed.

For the purposes of heading 2937:

  1. the term ‘hormones’ includes hormone-releasing or hormone-stimulating factors, hormone inhibitors and hormone antagonists (anti-hormones);

  2. the expression ‘used primarily as hormones’ applies not only to hormone derivatives and structural analogues used primarily for their hormonal effect, but also to those derivatives and structural analogues used primarily as intermediates in the synthesis of products of this heading.

Subheading note

Within any one heading of this chapter, derivatives of a chemical compound (or group of chemical compounds) are to be classified in the same subheading as that compound (or group of compounds), provided that they are not more specifically covered by any other subheading and that there is no residual subheading named ‘Other’ in the series of subheadings concerned.

CN codeDescriptionConventional rate of duty (%)Supplementary unit

HYDROCARBONS AND THEIR HALOGENATED, SULPHONATED, NITRATED OR NITROSATED DERIVATIVES

2901Acyclic hydrocarbons29011000SaturatedFree—Unsaturated29012100EthyleneFree—29012200Propene (propylene)Free—290123Butene (butylene) and isomers thereof29012310But-1-ene and but-2-eneFree—29012390OtherFree—290124Buta-1,3-diene and isoprene29012410Buta-1,3-dieneFree—29012490IsopreneFree—29012900OtherFree—2902Cyclic hydrocarbonsCyclanes, cyclenes and cycloterpenes29021100CyclohexaneFree—290219Other29021910CycloterpenesFree—29021980OtherFree—29022000BenzeneFree—29023000TolueneFree—Xylenes29024100o-XyleneFree—29024200m-XyleneFree—29024300p-XyleneFree—29024400Mixed xylene isomersFree—29025000StyreneFree—29026000EthylbenzeneFree—29027000CumeneFree—290290Other29029010Naphthalene and anthraceneFree—29029030Biphenyl and terphenylsFree—29029090OtherFree—2903Halogenated derivatives of hydrocarbonsSaturated chlorinated derivatives of acyclic hydrocarbons29031100Chloromethane (methyl chloride) and chloroethane (ethyl chloride)5,5—29031200Dichloromethane (methylene chloride)5,5—29031300Chloroform (trichloromethane)5,5—29031400Carbon tetrachloride5,5—290315001,2-Dichloroethane (ethylene dichloride)5,5—290319Other290319101,1,1-Trichloroethane (methylchloroform)5,5—29031980Other5,5—Unsaturated chlorinated derivatives of acyclic hydrocarbons29032100Vinyl chloride (chloroethylene)5,5—29032200Trichloroethylene5,5—29032300Tetrachloroethylene (perchloroethylene)5,5—29032900Other5,5—290330Fluorinated, brominated or iodinated derivatives of acyclic hydrocarbonsBromides29033033Bromomethane (methyl bromide)5,5—29033035DibromomethaneFree—29033036Other5,5—29033080Fluorides and iodides5,5—Halogenated derivatives of acyclic hydrocarbons containing two or more different halogens29034100Trichlorofluoromethane5,5—29034200Dichlorodifluoromethane5,5—29034300Trichlorotrifluoroethanes5,5—290344Dichlorotetrafluoroethanes and chloropentafluoroethane29034410Dichlorotetrafluoroethanes5,5—29034490Chloropentafluoroethane5,5—290345Other derivatives perhalogenated only with fluorine and chlorine29034510Chlorotrifluoromethane5,5—29034515Pentachlorofluoroethane5,5—29034520Tetrachlorodifluoroethanes5,5—29034525Heptachlorofluoropropanes5,5—29034530Hexachlorodifluoropropanes5,5—29034535Pentachlorotrifluoropropanes5,5—29034540Tetrachlorotetrafluoropropanes5,5—29034545Trichloropentafluoropropanes5,5—29034550Dichlorohexafluoropropanes5,5—29034555Chloroheptafluoropropanes5,5—29034590Other5,5—290346Bromochlorodifluoromethane, bromotrifluoromethane and dibromotetrafluoroethanes29034610Bromochlorodifluoromethane5,5—29034620Bromotrifluoromethane5,5—29034690Dibromotetrafluoroethanes5,5—29034700Other perhalogenated derivatives5,5—290349OtherHalogenated only with fluorine and chlorine29034910Of methane, ethane or propane5,5—29034920Other5,5—Halogenated only with fluorine and bromine29034930Of methane, ethane or propane5,5—29034940Other5,5—29034980Other5,5—Halogenated derivatives of cyclanic, cyclenic or cycloterpenic hydrocarbons290351001,2,3,4,5,6-Hexachlorocyclohexane5,5—290359Other290359101,2-Dibromo-4-(1,2-dibromoethyl)cyclohexaneFree—29035930TetrabromocyclooctanesFree—29035990Other5,5—Halogenated derivatives of aromatic hydrocarbons29036100Chlorobenzene, o-dichlorobenzene and p-dichlorobenzene5,5—29036200Hexachlorobenzene and DDT (1,1,1-trichloro-2,2-bis(p-chlorophenyl)ethane)5,5—290369Other290369102,3,4,5,6-PentabromoethylbenzeneFree—29036990Other5,5—2904Sulphonated, nitrated or nitrosated derivatives of hydrocarbons, whether or not halogenated29041000Derivatives containing only sulpho groups, their salts and ethyl esters5,5—29042000Derivatives containing only nitro or only nitroso groups5,5—290490Other29049020Sulphohalogenated derivatives5,5—29049040Trichloronitromethane (chloropicrin)5,5—29049085Other5,5

ALCOHOLS AND THEIR HALOGENATED, SULPHONATED, NITRATED OR NITROSATED DERIVATIVES

2905Acyclic alcohols and their halogenated, sulphonated, nitrated or nitrosated derivativesSaturated monohydric alcohols29051100Methanol (methyl alcohol)5,5—29051200Propan-1-ol (propyl alcohol) and propan-2-ol (isopropyl alcohol)5,5—29051300Butan-1-ol (n-butyl alcohol)5,5—290514Other butanols290514102-Methylpropan-2-ol (tert-butyl alcohol)4,6—29051490Other5,5—29051500Pentanol (amyl alcohol) and isomers thereof5,5—290516Octanol (octyl alcohol) and isomers thereof290516102-Ethylhexan-1-ol5,5—29051620Octan-2-olFree—29051680Other5,5—29051700Dodecan-1-ol (lauryl alcohol), hexadecan-1-ol (cetyl alcohol) and octadecan-1-ol (stearyl alcohol)5,5—29051900Other5,5—Unsaturated monohydric alcohols290522Acyclic terpene alcohols29052210Geraniol, citronellol, linalol, rhodinol and nerol5,5—29052290Other5,5—290529Other29052910Allyl alcohol5,5—29052990Other5,5—Diols29053100Ethylene glycol (ethanediol)5,5—29053200Propylene glycol (propane-1,2-diol)5,5—290539Other290539102-Methylpentane-2,4-diol (hexylene glycol)5,5—29053920Butane-1,3-diolFree—29053925Butane-1,4-diol5,5—290539302,4,7,9-Tetramethyldec-5-yne-4,7-diolFree—29053985Other5,5—Other polyhydric alcohols290541002-Ethyl-2-(hydroxymethyl)propane-1,3-diol (trimethylolpropane)5,5—29054200Pentaerythritol5,5—29054300Mannitol9,6 + 125,8 €/100 kg/net—290544D-glucitol (sorbitol)In aqueous solution29054411Containing 2 % or less by weight of D-mannitol, calculated on the D-glucitol content7,7 + 16,1 €/100 kg/net—29054419Other9,6 + 37,8 €/100 kg/net(107)—Other29054491Containing 2 % or less by weight of D-mannitol, calculated on the D-glucitol content7,7 + 23 €/100 kg/net—29054499Other9,6 + 53,7 €/100 kg/net(107)—29054500Glycerol3,8—290549Other29054910Triols; tetrols5,5—29054980Other5,5—Halogenated, sulphonated, nitrated or nitrosated derivatives of acyclic alcohols29055100Ethchlorvynol (INN)Free—290559Other29055910Of monohydric alcohols5,5—Of polyhydric alcohols290559912,2-Bis(bromomethyl)propanediolFree—29055999Other5,5—2906Cyclic alcohols and their halogenated, sulphonated, nitrated or nitrosated derivativesCyclanic, cyclenic or cycloterpenic29061100Menthol5,5—29061200Cyclohexanol, methylcyclohexanols and dimethylcyclohexanols5,5—290613Sterols and inositols29061310Sterols5,5—29061390InositolsFree—29061400Terpineols5,5—29061900Other5,5—Aromatic29062100Benzyl alcohol5,5—29062900Other5,5

PHENOLS, PHENOL-ALCOHOLS, AND THEIR HALOGENATED, SULPHONATED, NITRATED OR NITROSATED DERIVATIVES

2907Phenols; phenol-alcoholsMonophenols29071100Phenol (hydroxybenzene) and its salts3—29071200Cresols and their salts2,1—29071300Octylphenol, nonylphenol and their isomers; salts thereof5,5—29071400Xylenols and their salts2,1—290715Naphthols and their salts290715101-NaphtholFree—29071590Other5,5—29071900Other5,5—Polyphenols; phenol-alcohols29072100Resorcinol and its salts5,5—29072200Hydroquinone (quinol) and its salts5,5—290723004,4'-Isopropylidenediphenol (bisphenol A, diphenylolpropane) and its salts5,5—29072900Other5,5—2908Halogenated, sulphonated, nitrated or nitrosated derivatives of phenols or phenol-alcohols29081000Derivatives containing only halogen substituents and their salts5,5—29082000Derivatives containing only sulpho groups, their salts and esters5,5—29089000Other5,5

ETHERS, ALCOHOL PEROXIDES, ETHER PEROXIDES, KETONE PEROXIDES, EPOXIDES WITH A THREE-MEMBERED RING, ACETALS AND HEMIACETALS, AND THEIR HALOGENATED, SULPHONATED, NITRATED OR NITROSATED DERIVATIVES

2909Ethers, ether-alcohols, ether-phenols, ether-alcohol-phenols, alcohol peroxides, ether peroxides, ketone peroxides (whether or not chemically defined), and their halogenated, sulphonated, nitrated or nitrosated derivativesAcyclic ethers and their halogenated, sulphonated, nitrated or nitrosated derivatives29091100Diethyl ether5,5—29091900Other5,5—29092000Cyclanic, cyclenic or cycloterpenic ethers and their halogenated, sulphonated, nitrated or nitrosated derivatives5,5—290930Aromatic ethers and their halogenated, sulphonated, nitrated or nitrosated derivatives29093010Diphenyl etherFree—Brominated derivatives29093031Pentabromodiphenyl ether; 1,2,4,5-tetrabromo-3,6-bis(pentabromophenoxy)benzeneFree—290930351,2-Bis(2,4,6-tribromophenoxy)ethane, for the manufacture of acrylonitrile-butadiene-styrene (ABS)(107)Free—29093038Other5,5—29093090Other5,5—Ether-alcohols and their halogenated, sulphonated, nitrated or nitrosated derivatives290941002,2'-Oxydiethanol (diethylene glycol, digol)5,5—29094200Monomethyl ethers of ethylene glycol or of diethylene glycol5,5—29094300Monobutyl ethers of ethylene glycol or of diethylene glycol5,5—29094400Other monoalkylethers of ethylene glycol or of diethylene glycol5,5—290949OtherAcyclic290949112-(2-Chloroethoxy)ethanolFree—29094919Other5,5—29094990Cyclic5,5—290950Ether-phenols, ether-alcohol-phenols and their halogenated, sulphonated, nitrated or nitrosated derivatives29095010Guaiacol and guaiacolsulphonates of potassium5,5—29095090Other5,5—29096000Alcohol peroxides, ether peroxides, ketone peroxides and their halogenated, sulphonated, nitrated or nitrosated derivatives5,5—2910Epoxides, epoxyalcohols, epoxyphenols and epoxyethers, with a three-membered ring, and their halogenated, sulphonated, nitrated or nitrosated derivatives29101000Oxirane (ethylene oxide)5,5—29102000Methyloxirane (propylene oxide)5,5—291030001-Chloro-2,3-epoxypropane (epichlorohydrin)5,5—29109000Other5,5—29110000Acetals and hemiacetals, whether or not with other oxygen function, and their halogenated, sulphonated, nitrated or nitrosated derivatives5

ALDEHYDE-FUNCTION COMPOUNDS

2912Aldehydes, whether or not with other oxygen function; cyclic polymers of aldehydes; paraformaldehydeAcyclic aldehydes without other oxygen function29121100Methanal (formaldehyde)5,5—29121200Ethanal (acetaldehyde)5,5—29121300Butanal (butyraldehyde, normal isomer)5,5—29121900Other5,5—Cyclic aldehydes without other oxygen function29122100Benzaldehyde5,5—29122900Other5,5—29123000Aldehyde-alcohols5,5—Aldehyde-ethers, aldehyde-phenols and aldehydes with other oxygen function29124100Vanillin (4-hydroxy-3-methoxybenzaldehyde)5,5—29124200Ethylvanillin (3-ethoxy-4-hydroxybenzaldehyde)5,5—29124900Other5,5—29125000Cyclic polymers of aldehydes5,5—29126000Paraformaldehyde5,5—29130000Halogenated, sulphonated, nitrated or nitrosated derivatives of products of heading 29125,5

KETONE-FUNCTION COMPOUNDS AND QUINONE-FUNCTION COMPOUNDS

2914Ketones and quinones, whether or not with other oxygen function, and their halogenated, sulphonated, nitrated or nitrosated derivativesAcyclic ketones without other oxygen function29141100Acetone5,5—29141200Butanone (methyl ethyl ketone)5,5—291413004-Methylpentan-2-one (methyl isobutyl ketone)5,5—291419Other291419105-Methylhexan-2-oneFree—29141990Other5,5—Cyclanic, cyclenic or cycloterpenic ketones without other oxygen function29142100Camphor5,5—29142200Cyclohexanone and methylcyclohexanones5,5—29142300Ionones and methylionones5,5—29142900Other5,5—Aromatic ketones without other oxygen function29143100Phenylacetone (phenylpropan-2-one)5,5—29143900Other5,5—291440Ketone-alcohols and ketone-aldehydes291440104-Hydroxy-4-methylpentan-2-one (diacetone alcohol)5,5—29144090Other3—29145000Ketone-phenols and ketones with other oxygen function5,5—Quinones29146100Anthraquinone5,5—291469Other291469101,4-NaphthoquinoneFree—29146990Other5,5—29147000Halogenated, sulphonated, nitrated or nitrosated derivatives5,5

CARBOXYLIC ACIDS AND THEIR ANHYDRIDES, HALIDES, PEROXIDES AND PEROXYACIDS AND THEIR HALOGENATED, SULPHONATED, NITRATED OR NITROSATED DERIVATIVES

2915Saturated acyclic monocarboxylic acids and their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivativesFormic acid, its salts and esters29151100Formic acid5,5—29151200Salts of formic acid5,5—29151300Esters of formic acid5,5—Acetic acid and its salts; acetic anhydride29152100Acetic acid5,5—29152200Sodium acetate5,5—29152300Cobalt acetates5,5—29152400Acetic anhydride5,5—29152900Other5,5—Esters of acetic acid29153100Ethyl acetate5,5—29153200Vinyl acetate5,5—29153300n-Butyl acetate5,5—29153400Isobutyl acetate5,5—291535002-Ethoxyethyl acetate5,5—291539Other29153910Propyl acetate and isopropyl acetate5,5—29153930Methyl acetate, pentyl acetate (amyl acetate), isopentyl acetate (isoamyl acetate) and glycerol acetates5,5—29153950p-Tolyl acetate, phenylpropyl acetates, benzyl acetate, rhodinyl acetate, santalyl acetate and the acetates of phenylethane-1,2-diol5,5—29153990Other5,5—29154000Mono-, di- or trichloroacetic acids, their salts and esters5,5—29155000Propionic acid, its salts and esters4,2—291560Butanoic acids, pentanoic acids, their salts and estersButanoic acids and their salts and esters291560111-Isopropyl-2,2-dimethyltrimethylene diisobutyrateFree—29156019Other5,5—29156090Pentanoic acids and their salts and esters5,5—291570Palmitic acid, stearic acid, their salts and esters29157015Palmitic acid5,5—29157020Salts and esters of palmitic acid5,5—29157025Stearic acid5,5—29157030Salts of stearic acid5,5—29157080Esters of stearic acid5,5—291590Other29159010Lauric acid5,5—29159020Chloroformates5,5—29159080Other5,5—2916Unsaturated acyclic monocarboxylic acids, cyclic monocarboxylic acids, their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivativesUnsaturated acyclic monocarboxylic acids, their anhydrides, halides, peroxides, peroxyacids and their derivatives29161100Acrylic acid and its salts6,5—291612Esters of acrylic acid29161210Methyl acrylate6,5—29161220Ethyl acrylate6,5—29161290Other6,5—29161300Methacrylic acid and its salts6,5—291614Esters of methacrylic acid29161410Methyl methacrylate6,5—29161490Other6,5—29161500Oleic, linoleic or linolenic acids, their salts and esters6,5—291619Other29161910Undecenoic acids and their salts and esters5,9—29161930Hexa-2,4-dienoic acid (sorbic acid)6,5—29161940Crotonic acidFree—29161980Other6,5—29162000Cyclanic, cyclenic or cycloterpenic monocarboxylic acids, their anhydrides, halides, peroxides, peroxyacids and their derivatives6,5—Aromatic monocarboxylic acids, their anhydrides, halides, peroxides, peroxyacids and their derivatives29163100Benzoic acid, its salts and esters6,5—291632Benzoyl peroxide and benzoyl chloride29163210Benzoyl peroxide6,5—29163290Benzoyl chloride6,5—29163400Phenylacetic acid and its saltsFree—29163500Esters of phenylacetic acidFree—29163900Other6,5—2917Polycarboxylic acids, their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivativesAcyclic polycarboxylic acids, their anhydrides, halides, peroxides, peroxyacids and their derivatives29171100Oxalic acid, its salts and esters6,5—291712Adipic acid, its salts and esters29171210Adipic acid and its salts6,5—29171290Esters of adipic acid6,5—291713Azelaic acid, sebacic acid, their salts and esters29171310Sebacic acidFree—29171390Other6—29171400Maleic anhydride6,5—291719Other29171910Malonic acid, its salts and esters6,5—29171990Other6,3—29172000Cyclanic, cyclenic or cycloterpenic polycarboxylic acids, their anhydrides, halides, peroxides, peroxyacids and their derivatives6—Aromatic polycarboxylic acids, their anhydrides, halides, peroxides, peroxyacids and their derivatives29173100Dibutyl orthophthalates6,5—29173200Dioctyl orthophthalates6,5—29173300Dinonyl or didecyl orthophthalates6,5—29173400Other esters of orthophthalic acid6,5—29173500Phthalic anhydride6,5—29173600Terephthalic acid and its salts6,5—29173700Dimethyl terephthalate6,5—291739OtherBrominated derivatives29173911Ester or anhydride of tetrabromophthalic acidFree—29173919Other6,5—Other29173930Benzene-1,2,4-tricarboxylic acidFree—29173940Isophthaloyl dichloride, containing by weight 0,8 % or less of terephthaloyl dichlorideFree—29173950Naphthalene-1,4,5,8-tetracarboxylic acidFree—29173960Tetrachlorophthalic anhydrideFree—29173970Sodium 3,5-bis(methoxycarbonyl)benzenesulphonateFree—29173980Other6,5—2918Carboxylic acids with additional oxygen function and their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivativesCarboxylic acids with alcohol function but without other oxygen function, their anhydrides, halides, peroxides, peroxyacids and their derivatives29181100Lactic acid, its salts and esters6,5—29181200Tartaric acid6,5—29181300Salts and esters of tartaric acid6,5—29181400Citric acid6,5—29181500Salts and esters of citric acid6,5—29181600Gluconic acid, its salts and esters6,5—291819Other29181930Cholic acid,3-α,12-α-dihydroxy-5-β-cholan-24-oic acid (deoxycholic acid), their salts and esters6,3—291819402,2-Bis(hydroxymethyl)propionic acidFree—29181980Other6,5—Carboxylic acids with phenol function but without other oxygen function, their anhydrides, halides, peroxides, peroxyacids and their derivatives29182100Salicylic acid and its salts6,5—29182200o-Acetylsalicylic acid, its salts and esters6,5—291823Other esters of salicylic acid and their salts29182310Methyl salicylate and phenyl salicylate (salol)6,5—29182390Other6,5—291829Other29182910Sulphosalicylic acids, hydroxynaphthoic acids; their salts and esters6,5—291829304-Hydroxybenzoic acid, its salts and esters6,5—29182980Other6,5—29183000Carboxylic acids with aldehyde or ketone function but without other oxygen function, their anhydrides, halides, peroxides, peroxyacids and their derivatives6,5—291890Other291890102,6-Dimethoxybenzoic acidFree—29189020Dicamba (ISO)Free—29189030Sodium phenoxyacetateFree—29189090Other6,5

ESTERS OF INORGANIC ACIDS OF NON-METALS AND THEIR SALTS, AND THEIR HALOGENATED, SULPHONATED, NITRATED OR NITROSATED DERIVATIVES

291900Phosphoric esters and their salts, including lactophosphates; their halogenated, sulphonated, nitrated or nitrosated derivatives29190010Tributyl phosphates, triphenyl phosphate, tritolyl phosphates, trixylyl phosphates, and tris(2-chloroethyl) phosphate6,5—29190090Other6,5—2920Esters of other inorganic acids of non-metals (excluding esters of hydrogen halides) and their salts; their halogenated, sulphonated, nitrated or nitrosated derivatives29201000Thiophosphoric esters (phosphorothioates) and their salts; their halogenated, sulphonated, nitrated or nitrosated derivatives6,5—292090Other29209010Sulphuric esters and carbonic esters and their salts, and their halogenated, sulphonated, nitrated or nitrosated derivatives6,5—29209020Dimethyl phosphonate (dimethyl phosphite)6,5—29209030Trimethyl phosphite (trimethoxyphosphine)6,5—29209040Triethyl phosphite6,5—29209050Diethyl phosphonate (diethyl hydrogenphosphite) (diethyl phosphite)6,5—29209085Other products6,5

NITROGEN-FUNCTION COMPOUNDS

2921Amine-function compoundsAcyclic monoamines and their derivatives; salts thereof292111Methylamine, di- or trimethylamine and their salts29211110Methylamine, di- or trimethylamine6,5kg met.am.29211190Salts6,5—29211200Diethylamine and its salts5,7—292119Other29211910Triethylamine and its salts6,5—29211930Isopropylamine and its salts6,5—292119401,1,3,3-TetramethylbutylamineFree—29211980Other6,5—Acyclic polyamines and their derivatives; salts thereof29212100Ethylenediamine and its salts6—29212200Hexamethylenediamine and its salts6,5—29212900Other6—292130Cyclanic, cyclenic or cycloterpenic mono- or polyamines, and their derivatives; salts thereof29213010Cyclohexylamine and cyclohexyldimethylamine, and their salts6,3—29213091Cyclohex-1,3-ylenediamine (1,3-diaminocyclohexane)Free—29213099Other6,5—Aromatic monoamines and their derivatives; salts thereof29214100Aniline and its salts6,5—292142Aniline derivatives and their salts29214210Halogenated, sulphonated, nitrated and nitrosated derivatives and their salts6,5—29214290Other6,5—29214300Toluidines and their derivatives; salts thereof6,5—29214400Diphenylamine and its derivatives; salts thereof6,5—292145001-Naphthylamine (α-naphthylamine), 2-naphthylamine (β-naphthylamine) and their derivatives; salts thereof6,5—29214600Amfetamine (INN), benzfetamine (INN), dexamfetamine (INN), etilamfetamine (INN), fencamfamin (INN), lefetamine (INN), levamfetamine (INN), mefenorex (INN) and phentermine (INN); salts thereofFree—292149Other29214910Xylidines and their derivatives; salts thereof6,5—29214980Other6,5—Aromatic polyamines and their derivatives; salts thereof292151o-, m-, p-Phenylenediamine, diaminotoluenes, and their derivatives; salts thereofo-, m-, p-Phenylenediamine, diaminotoluenes and their halogenated, sulphonated, nitrated and nitrosated derivatives; salts thereof29215111m-Phenylenediamine, of a purity by weight of 99 % or more and containing:
  • 1 % or less by weight of water,

  • 200 mg/kg or less of o-phenylenediamine and

  • 450 mg/kg or less of p-phenylenediamine

Free—29215119Other6,5—29215190Other6,5—292159Other29215910m-Phenylenebis(methylamine)Free—292159202,2'-Dichloro-4,4'-methylenedianilineFree—292159304,4'-Bi-o-toluidineFree—292159401,8-NaphthylenediamineFree—29215990Other6,5—2922Oxygen-function amino-compoundsAmino-alcohols, other than those containing more than one kind of oxygen function, their ethers and esters; salts thereof29221100Monoethanolamine and its salts6,5—29221200Diethanolamine and its salts6,5—292213Triethanolamine and its salts29221310Triethanolamine6,5—29221390Salts of triethanolamine6,5—29221400Dextropropoxyphene (INN) and its saltsFree—292219Other29221910N-Ethyldiethanolamine6,5—292219202,2'-Methyliminodiethanol (N-methyldiethanolamine)6,5—29221980Other6,5—Amino-naphthols and other amino-phenols, other than those containing more than one kind of oxygen function, their ethers and esters; salts thereof29222100Aminohydroxynaphthalenesulphonic acids and their salts6,5—29222200Anisidines, dianisidines, phenetidines, and their salts6,5—29222900Other6,5—Amino-aldehydes, amino-ketones and amino-quinones, other than those containing more than one kind of oxygen function; salts thereof29223100Amfepramone (INN), methadone (INN) and normethadone (INN); salts thereofFree—29223900Other6,5—Amino-acids, other than those containing more than one kind of oxygen function, and their esters; salts thereof29224100Lysine and its esters; salts thereof6,3—29224200Glutamic acid and its salts6,5—29224300Anthranilic acid and its salts6,5—29224400Tilidine (INN) and its saltsFree—292249Other29224910Glycine6,5—29224920ß-AlanineFree—29224995Other6,5—29225000Amino-alcohol-phenols, amino-acid-phenols and other amino-compounds with oxygen function6,5—2923Quaternary ammonium salts and hydroxides; lecithins and other phosphoaminolipids, whether or not chemically defined29231000Choline and its salts6,5—29232000Lecithins and other phosphoaminolipids5,7—29239000Other6,5—2924Carboxyamide-function compounds; amide-function compounds of carbonic acidAcyclic amides (including acyclic carbamates) and their derivatives; salts thereof29241100Meprobamate (INN)Free—29241900Other6,5—Cyclic amides (including cyclic carbamates) and their derivatives; salts thereof292421Ureines and their derivatives; salts thereof29242110Isoproturon (ISO)6,5—29242190Other6,5—292423002-Acetamidobenzoic acid (N-acetylanthranilic acid) and its salts6,5—29242400Ethinamate (INN)Free—292429Other29242910Lidocaine (INN)Free—29242930Paracetamol (INN)6,5—29242995Other6,5—2925Carboxyimide-function compounds (including saccharin and its salts) and imine-function compoundsImides and their derivatives; salts thereof29251100Saccharin and its salts6,5—29251200Glutethimide (INN)Free—292519Other292519103,3',4,4',5,5',6,6'-Octabromo-N,N'-ethylenediphthalimideFree—29251930N,N'-ethylenebis(4,5-dibromohexahydro-3,6-methanophthalimide)Free—29251995Other6,5—29252000Imines and their derivatives; salts thereof6,5—2926Nitrile-function compounds29261000Acrylonitrile6,5—292620001-Cyanoguanidine (dicyandiamide)6,5—29263000Fenproporex (INN) and its salts; methadone (INN) intermediate (4-cyano-2-dimethylamino-4,4-diphenylbutane)6,5—292690Other29269020Isophthalonitrile6—29269095Other6,5—29270000Diazo-, azo- or azoxy-compounds6,5—292800Organic derivatives of hydrazine or of hydroxylamine29280010N,N-Bis(2-methoxyethyl)hydroxylamineFree—29280090Other6,5—2929Compounds with other nitrogen function292910Isocyanates29291010Methylphenylene diisocyanates (toluene diisocyanates)6,5—29291090Other6,5—29299000Other6,5

ORGANO-INORGANIC COMPOUNDS, HETEROCYCLIC COMPOUNDS, NUCLEIC ACIDS AND THEIR SALTS, AND SULPHONAMIDES

2930Organo-sulphur compounds29301000Dithiocarbonates (xanthates)6,5—29302000Thiocarbamates and dithiocarbamates6,5—29303000Thiuram mono-, di- or tetrasulphides6,5—293040Methionine29304010Methionine (INN)Free—29304090Other6,5—293090Other29309013Cysteine and cystine6,5—29309016Derivatives of cysteine or cystine6,5—29309020Thiodiglycol (INN) (2,2'-thiodiethanol)6,5—29309030DL-2-hydroxy-4-(methylthio)butyric acidFree—293090402,2'-Thiodiethylbis[3-(3,5-di-tert-butyl-4-hydroxyphenyl)propionate]Free—29309050Mixture of isomers consisting of 4-methyl-2,6-bis(methylthio)-m-phenylenediamine and 2-methyl-4,6-bis(methylthio)-m-phenylenediamineFree—29309070Other6,5—293100Other organo-inorganic compounds29310010Dimethyl methylphosphonate6,5—29310020Methylphosphonoyl difluoride (methylphosphonic difluoride)6,5—29310030Methylphosphonoyl dichloride (methylphosphonic dichloride)6,5—29310095Other6,5—2932Heterocyclic compounds with oxygen hetero-atom(s) onlyCompounds containing an unfused furan ring (whether or not hydrogenated) in the structure29321100Tetrahydrofuran6,5—293212002-Furaldehyde (furfuraldehyde)6,5—29321300Furfuryl alcohol and tetrahydrofurfuryl alcohol6,5—29321900Other6,5—Lactones29322100Coumarin, methylcoumarins and ethylcoumarins6,5—293229Other lactones29322910PhenolphthaleinFree—293229201-Hydroxy-4-[1-(4-hydroxy-3-methoxycarbonyl-1-naphthyl)-3-oxo-1H,3H-benzo[de]isochromen-1-yl]-6-octadecyloxy-2-naphthoic acidFree—293229303'-Chloro-6'-cyclohexylaminospiro[isobenzofuran-1(3H),9'-xanthen]-3-oneFree—293229406'-(N-Ethyl-p-toluidino)-2'-methylspiro[isobenzofuran-1(3H),9'-xanthen]-3-oneFree—29322950Methyl-6-docosyloxy-1-hydroxy-4-[1-(4-hydroxy-3-methyl-1-phenanthryl)-3-oxo-1H,3H-naphtho[1,8-cd]pyran-1-yl]naphthalene-2-carboxylateFree—29322960gamma-Butyrolactone6,5—29322985Other6,5—Other29329100Isosafrole6,5—293292001-(1,3-Benzodioxol-5-yl)propan-2-one6,5—29329300Piperonal6,5—29329400Safrole6,5—29329500Tetrahydrocannabinols (all isomers)6,5—293299Other29329950Epoxides with a four-membered ring6,5—29329970Other cyclic acetals and internal hemiacetals, whether or not with other oxygen functions, and their halogenated, sulphonated, nitrated or nitrosated derivatives6,5—29329985Other6,5—2933Heterocyclic compounds with nitrogen hetero-atom(s) onlyCompounds containing an unfused pyrazole ring (whether or not hydrogenated) in the structure293311Phenazone (antipyrin) and its derivatives29331110Propyphenazone (INN)Free—29331190Other6,5—293319Other29331910Phenylbutazone (INN)Free—29331990Other6,5—Compounds containing an unfused imidazole ring (whether or not hydrogenated) in the structure29332100Hydantoin and its derivatives6,5—293329Other29332910Naphazoline hydrochloride (INNM) and naphazoline nitrate (INNM); phentolamine (INN); tolazoline hydrochloride (INNM)Free—29332990Other6,5—Compounds containing an unfused pyridine ring (whether or not hydrogenated) in the structure29333100Pyridine and its salts5,3—29333200Piperidine and its salts6,5—29333300Alfentanil (INN), anileridine (INN), bezitramide (INN), bromazepam (INN), difenoxin (INN), diphenoxylate (INN), dipipanone (INN), fentanyl (INN), ketobemidone (INN), methylphenidate (INN), pentazocine (INN), pethidine (INN), pethidine (INN) intermediate A, phencyclidine (INN) (PCP), phenoperidine (INN), pipradrol (INN), piritramide (INN), propiram (INN) and trimeperidine (INN); salts thereof6,5—293339Other29333910Iproniazid (INN); ketobemidone hydrochloride (INNM); pyridostigmine bromide (INN)Free—293339202,3,5,6-TetrachloropyridineFree—293339253,6-Dichloropyridine-2-carboxylic acidFree—293339352-Hydroxyethylammonium-3,6-dichloropyridine-2-carboxylateFree—293339402-Butoxyethyl(3,5,6-trichloro-2-pyridyloxy)acetateFree—293339453,5-Dichloro-2,4,6-trifluoropyridineFree—29333950Fluroxypyr (ISO), methyl ester4—293339554-MethylpyridineFree—29333999Other6,5—Compounds containing in the structure a quinoline or isoquinoline ring-system (whether or not hydrogenated), not further fused29334100Levorphanol (INN) and its saltsFree—293349Other29334910Halogen derivatives of quinoline; quinolinecarboxylic acid derivatives5,5—29334930Dextromethorphan (INN) and its saltsFree—29334990Other6,5—Compounds containing a pyrimidine ring (whether or not hydrogenated) or piperazine ring in the structure29335200Malonylurea (barbituric acid) and its salts6,5—293353Allobarbital (INN), amobarbital (INN), barbital (INN), butalbital (INN), butobarbital, cyclobarbital (INN), methylphenobarbital (INN), pentobarbital (INN), phenobarbital (INN), secbutabarbital (INN), secobarbital (INN) and vinylbital (INN); salts thereof29335310Phenobarbital (INN), barbital (INN), and their saltsFree—29335390Other6,5—29335400Other derivatives of malonylurea (barbituric acid); salts thereof6,5—29335500Loprazolam (INN), mecloqualone (INN), methaqualone (INN) and zipeprol (INN); salts thereofFree—293359Other29335910Diazinon (ISO)Free—293359201,4-Diazabicyclo[2.2.2]octane (triethylenediamine)Free—29335995Other6,5—Compounds containing an unfused triazine ring (whether or not hydrogenated) in the structure29336100Melamine6,5—293369Other29336910Atrazine (ISO); propazine (ISO); simazine (ISO); hexahydro-1,3,5-trinitro-1,3,5-triazine (hexogen, trimethylenetrinitramine)5,5—29336920Methenamine (INN) (hexamethylenetetramine)Free—293369302,6-Di-tert-butyl-4-[4,6-bis(octylthio)-1,3,5-triazin-2-ylamino]phenolFree—29336980Other6,5—Lactams293371006-Hexanelactam (epsilon-caprolactam)6,5—29337200Clobazam (INN) and methyprylon (INN)Free—29337900Other lactams6,5—Other293391Alprazolam (INN), camazepam (INN), chlordiazepoxide (INN), clonazepam (INN), clorazepate, delorazepam (INN), diazepam (INN), estazolam (INN), ethyl loflazepate (INN), fludiazepam (INN), flunitrazepam (INN), flurazepam (INN), halazepam (INN), lorazepam (INN), lormetazepam (INN), mazindol (INN), medazepam (INN), midazolam (INN), nimetazepam (INN), nitrazepam (INN), nordazepam (INN), oxazepam (INN), pinazepam (INN), prazepam (INN), pyrovalerone (INN), temazepam (INN), tetrazepam (INN) and triazolam (INN); salts thereof29339110Chlordiazepoxide (INN)Free—29339190Other6,5—293399Other29339910Benzimidazole-2-thiol (mercaptobenzimidazole)6,5—29339920Indole,3-methylindole (skatole),6-allyl-6,7-dihydro-5H-dibenz[c,e]azepine (azapetine), phenindamine (INN) and their salts; imipramine hydrochloride (INNM)5,5—29339930Monoazepines6,5—29339940Diazepines6,5—293399502,4-Di-tert-butyl-6-(5-chlorobenzotriazol-2-yl)phenolFree—29339990Other6,5—2934Nucleic acids and their salts, whether or not chemically defined; other heterocyclic compounds29341000Compounds containing an unfused thiazole ring (whether or not hydrogenated) in the structure6,5—293420Compounds containing in the structure a benzothiazole ring-system (whether or not hydrogenated), not further fused29342020Di(benzothiazol-2-yl)disulphide; benzothiazole-2-thiol (mercaptobenzothiazole) and its salts6,5—29342080Other6,5—293430Compounds containing in the structure a phenothiazine ring-system (whether or not hydrogenated), not further fused29343010Thiethylperazine (INN); thioridazine (INN) and its saltsFree—29343090Other6,5—Other29349100Aminorex (INN), brotizolam (INN), clotiazepam (INN), cloxazolam (INN), dextromoramide (INN), haloxazolam (INN), ketazolam (INN), mesocarb (INN), oxazolam (INN), pemoline (INN), phendimetrazine (INN), phenmetrazine (INN) and sufentanil (INN); salts thereofFree—293499Other29349910Chlorprothixene (INN); thenalidine (INN) and its tartrates and maleatesFree—29349920Furazolidone (INN)Free—293499307-Aminocephalosporanic acidFree—29349940Salts and esters of (6R,7R)-3-acetoxymethyl-7-[(R)-2-formyloxy-2-phenylacetamido]-8-oxo-5-thia-1-azabicyclo[4.2.0]oct-2-ene-2-carboxylic acidFree—293499501-[2-(1,3-Dioxan-2-yl)ethyl]-2-methylpyridinium bromideFree—29349990Other6,5—293500Sulphonamides293500103-{1-[7-(Hexadecylsulphonylamino)-1H-indole-3-yl]-3-oxo-1H,3H-naphtho[1,8-cd]pyran-1-yl}-N,N-dimethyl-1H-indole-7-sulphonamideFree—29350020Metosulam (ISO)Free—29350090Other6,5

PROVITAMINS, VITAMINS AND HORMONES

2936Provitamins and vitamins, natural or reproduced by synthesis (including natural concentrates), derivatives thereof used primarily as vitamins, and intermixtures of the foregoing, whether or not in any solvent29361000Provitamins, unmixedFree—Vitamins and their derivatives, unmixed29362100Vitamins A and their derivativesFree—29362200Vitamin B1 and its derivativesFree—29362300Vitamin B2 and its derivativesFree—29362400D- or DL-Pantothenic acid (vitamin B3 or vitamin B5) and its derivativesFree—29362500Vitamin B6 and its derivativesFree—29362600Vitamin B12 and its derivativesFree—29362700Vitamin C and its derivativesFree—29362800Vitamin E and its derivativesFree—293629Other vitamins and their derivatives29362910Vitamin B9 and its derivativesFree—29362930Vitamin H and its derivativesFree—29362990OtherFree—293690Other, including natural concentratesNatural concentrates of vitamins29369011Natural concentrates of vitamins A + DFree—29369019OtherFree—29369090Intermixtures, whether or not in any solventFree—2937Hormones, prostaglandins, thromboxanes and leukotrienes, natural or reproduced by synthesis; derivatives and structural analogues thereof, including chain modified polypeptides, used primarily as hormonesPolypeptide hormones, protein hormones and glycoprotein hormones, their derivatives and structural analogues29371100Somatotropin, its derivatives and structural analoguesFreeg29371200Insulin and its saltsFreeg29371900OtherFreegSteroidal hormones, their derivatives and structural analogues29372100Cortisone, hydrocortisone, prednisone (dehydrocortisone) and prednisolone (dehydrohydrocortisone)Freeg29372200Halogenated derivatives of corticosteroidal hormonesFreeg29372300Oestrogens and progestogensFreeg29372900OtherFreegCatecholamine hormones, their derivatives and structural analogues29373100EpinephrineFreeg29373900OtherFreeg29374000Amino-acid derivativesFreeg29375000Prostaglandins, thromboxanes and leukotrienes, their derivatives and structural analoguesFreeg29379000OtherFreeg

GLYCOSIDES AND VEGETABLE ALKALOIDS, NATURAL OR REPRODUCED BY SYNTHESIS, AND THEIR SALTS, ETHERS, ESTERS AND OTHER DERIVATIVES

2938Glycosides, natural or reproduced by synthesis, and their salts, ethers, esters and other derivatives29381000Rutoside (rutin) and its derivatives6,5—293890Other29389010Digitalis glycosides6—29389030Glycyrrhizic acid and glycyrrhizates5,7—29389090Other6,5—2939Vegetable alkaloids, natural or reproduced by synthesis, and their salts, ethers, esters and other derivativesAlkaloids of opium and their derivatives; salts thereof29391100Concentrates of poppy straw; buprenorphine (INN), codeine, dihydrocodeine (INN), ethylmorphine, etorphine (INN), heroin, hydrocodone (INN), hydromorphone (INN), morphine, nicomorphine (INN), oxycodone (INN), oxymorphone (INN), pholcodine (INN), thebacon (INN) and thebaine; salts thereofFree—29391900OtherFree—Alkaloids of cinchona and their derivatives; salts thereof29392100Quinine and its saltsFree—29392900OtherFree—29393000Caffeine and its saltsFree—Ephedrines and their salts29394100Ephedrine and its saltsFree—29394200Pseudoephedrine (INN) and its saltsFree—29394300Cathine (INN) and its saltsFree—29394900OtherFree—Theophylline and aminophylline (theophylline-ethylenediamine) and their derivatives; salts thereof29395100Fenetylline (INN) and its saltsFree—29395900OtherFree—Alkaloids of rye ergot and their derivatives; salts thereof29396100Ergometrine (INN) and its saltsFree—29396200Ergotamine (INN) and its saltsFree—29396300Lysergic acid and its saltsFree—29396900OtherFree—Other293991Cocaine, ecgonine, levometamfetamine, metamfetamine (INN), metamfetamine racemate; salts, esters and other derivatives thereofCocaine and its salts29399111Crude cocaineFreeg29399119OtherFreeg29399190OtherFree—29399900OtherFree

OTHER ORGANIC COMPOUNDS

29400000Sugars, chemically pure, other than sucrose, lactose, maltose, glucose and fructose; sugar ethers, sugar acetals and sugar esters, and their salts, other than products of heading 2937, 2938 or 29396,5—2941Antibiotics294110Penicillins and their derivatives with a penicillanic acid structure; salts thereof29411010Amoxicillin (INN) and its saltsFree—29411020Ampicillin (INN), metampicillin (INN), pivampicillin (INN), and their saltsFree—29411090OtherFree—294120Streptomycins and their derivatives; salts thereof29412030Dihydrostreptomycin, its salts, esters and hydrates5,3—29412080OtherFree—29413000Tetracyclines and their derivatives; salts thereofFree—29414000Chloramphenicol and its derivatives; salts thereofFree—29415000Erythromycin and its derivatives; salts thereofFree—29419000OtherFree—29420000Other organic compounds6,5
CHAPTER 30

PHARMACEUTICAL PRODUCTS

Notes

This chapter does not cover:

  1. foods or beverages (such as dietetic, diabetic or fortified foods, food supplements, tonic beverages and mineral waters), other than nutritional preparations for intravenous administration (Section IV);

  2. plasters specially calcined or finely ground for use in dentistry (heading 2520);

  3. aqueous distillates or aqueous solutions of essential oils, suitable for medicinal uses (heading 3301);

  4. preparations of headings 3303 to 3307, even if they have therapeutic or prophylactic properties;

  5. soap or other products of heading 3401 containing added medicaments;

  6. preparations with a basis of plaster for use in dentistry (heading 3407); or

  7. blood albumin not prepared for therapeutic or prophylactic uses (heading 3502).

For the purposes of heading 3002, the expression ‘modified immunological products’ applies only to monoclonal antibodies (MABs), antibody fragments, antibody conjugates and antibody fragment conjugates.

For the purposes of headings 3003 and 3004 and of note 4(d) to this chapter, the following are to be treated:

  1. as unmixed products:

    1. unmixed products dissolved in water;

    2. all goods of Chapter 28 or 29; and

    3. simple vegetable extracts of heading 1302, merely standardised or dissolved in any solvent;

  2. as products which have been mixed:

    1. colloidal solutions and suspensions (other than colloidal sulphur);

    2. vegetable extracts obtained by the treatment of mixtures of vegetable materials; and

    3. salts and concentrates obtained by evaporating natural mineral waters.

Heading 3006 applies only to the following, which are to be classified in that heading and in no other heading of the nomenclature:

  1. sterile surgical catgut, similar sterile suture materials and sterile tissue adhesives for surgical wound closure;

  2. sterile laminaria and sterile laminaria tents;

  3. sterile absorbable surgical or dental haemostatics;

  4. opacifying preparations for X-ray examinations and diagnostic reagents designed to be administered to the patient, being unmixed products put up in measured doses or products consisting of two or more ingredients which have been mixed together for such uses;

  5. blood-grouping reagents;

  6. dental cements and other dental fillings; bone reconstruction cements;

  7. first-aid boxes and kits;

  8. chemical contraceptive preparations based on hormones, on other products of heading 2937 or on spermicides;

  9. gel preparations designed to be used in human or veterinary medicine as a lubricant for parts of the body for surgical operations or physical examinations or as a coupling agent between the body and medical instruments; and

  10. waste pharmaceuticals, that is, pharmaceutical products which are unfit for their original intended purpose due to, for example, expiry of shelf life.

Additional note:

Heading 3004 includes herbal medicinal preparations and preparations based on the following active substances: vitamins, minerals, essential amino-acids or fatty acids, in packings for retail sale. These preparations are classified in heading 3004 if they bear on the label, packaging or on the accompanying user directions the following statements of:

  1. the specific diseases, ailments or their symptoms for which the product is to be used;

  2. the concentration of active substance or substances contained therein;

  3. dosage; and

  4. mode of application.

This heading includes homeopathic medicinal preparations when they meet the above mentioned conditions of (a), (c) and (d).

In the case of preparations based on vitamins, minerals, essential amino-acids or fatty acids, the level of one of these substances per recommended daily dose indicated on the label must be significantly higher than the recommended daily allowance to maintain general health or well-being.

CN codeDescriptionConventional rate of duty (%)Supplementary unit3001Glands 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 included300110Glands and other organs, dried, whether or not powdered30011010PowderedFree—30011090OtherFree—300120Extracts of glands or other organs or of their secretions30012010Of human originFree—30012090OtherFree—300190Other30019010Of human originFree—Other30019091Heparin and its saltsFree—30019099OtherFree—3002Human blood; animal blood prepared for therapeutic, prophylactic or diagnostic uses; antisera and other blood fractions and modified immunological products, whether or not obtained by means of biotechnological processes; vaccines, toxins, cultures of micro-organisms (excluding yeasts) and similar products300210Antisera and other blood fractions and modified immunological products, whether or not obtained by means of biotechnological processes30021010AntiseraFree—Other30021091Haemoglobin, blood globulins and serum globulinsFree—Other30021095Of human originFree—30021099OtherFree—30022000Vaccines for human medicineFree—30023000Vaccines for veterinary medicineFree—300290Other30029010Human bloodFree—30029030Animal blood prepared for therapeutic, prophylactic or diagnostic usesFree—30029050Cultures of micro-organismsFree—30029090OtherFree—3003Medicaments (excluding goods of heading 3002, 3005 or 3006) consisting of two or more constituents which have been mixed together for therapeutic or prophylactic uses, not put up in measured doses or in forms or packings for retail sale30031000Containing penicillins or derivatives thereof, with a penicillanic acid structure, or streptomycins or their derivativesFree—30032000Containing other antibioticsFree—Containing hormones or other products of heading 2937 but not containing antibiotics30033100Containing insulinFree—30033900OtherFree—30034000Containing alkaloids or derivatives thereof but not containing hormones or other products of heading 2937 or antibioticsFree—300390Other30039010Containing iodine or iodine compoundsFree—30039090OtherFree—3004Medicaments (excluding goods of heading 3002, 3005 or 3006) 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 sale300410Containing penicillins or derivatives thereof, with a penicillanic acid structure, or streptomycins or their derivatives30041010Containing, as active substances, only penicillins or derivatives thereof with a penicillanic acid structureFree—30041090OtherFree—300420Containing other antibiotics30042010Put up in forms or in packings of a kind sold by retailFree—30042090OtherFree—Containing hormones or other products of heading 2937 but not containing antibiotics300431Containing insulin30043110Put up in forms or in packings of a kind sold by retailFree—30043190OtherFree—300432Containing corticosteroid hormones, their derivatives and structural analogues30043210Put up in forms or in packings of a kind sold by retailFree—30043290OtherFree—300439Other30043910Put up in forms or in packings of a kind sold by retailFree—30043990OtherFree—300440Containing alkaloids or derivatives thereof but not containing hormones, other products of heading 2937 or antibiotics30044010Put up in forms or in packings of a kind sold by retailFree—30044090OtherFree—300450Other medicaments containing vitamins or other products of heading 293630045010Put up in forms or in packings of a kind sold by retailFree—30045090OtherFree—300490OtherPut up in forms or in packings of a kind sold by retail30049011Containing iodine or iodine compoundsFree—30049019OtherFree—Other30049091Containing iodine or iodine compoundsFree—30049099OtherFree—3005Wadding, 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 purposes30051000Adhesive dressings and other articles having an adhesive layerFree—300590Other30059010Wadding and articles of waddingFree—OtherOf textile materials30059031Gauze and articles of gauzeFree—Other30059051Of nonwoven fabricsFree—30059055OtherFree—30059099OtherFree—3006Pharmaceutical goods specified in note 4 to this chapter300610Sterile surgical catgut, similar sterile suture materials and sterile tissue adhesives for surgical wound closure; sterile laminaria and sterile laminaria tents; sterile absorbable surgical or dental haemostatics30061010Sterile surgical catgutFree—30061090OtherFree—30062000Blood-grouping reagentsFree—30063000Opacifying preparations for X-ray examinations; diagnostic reagents designed to be administered to the patientFree—30064000Dental cements and other dental fillings; bone reconstruction cementsFree—30065000First-aid boxes and kitsFree—300660Chemical contraceptive preparations based on hormones, on other products of heading 2937 or on spermicidesBased on hormones or on other products of heading 293730066011Put up in forms or in packings of a kind sold by retailFree—30066019OtherFree—30066090Based on spermicidesFree—30067000Gel preparations designed to be used in human or veterinary medicine as a lubricant for parts of the body for surgical operations or physical examinations or as a coupling agent between the body and medical instruments6,5(108)—30068000Waste pharmaceuticalsFree
CHAPTER 31

FERTILISERS

Notes

This chapter does not cover:

  1. animal blood of heading 0511;

  2. separate chemically defined compounds (other than those answering to the descriptions in note 2(A), 3(A), 4(A) or 5 below); or

  3. cultured potassium chloride crystals (other than optical elements) weighing not less than 2,5 g each, of heading 3824; optical elements of potassium chloride (heading 9001).

Heading 3102 applies only to the following goods, provided that they are not put up in the forms or packages described in heading 3105:

  1. goods which answer to one or other of the descriptions given below:

    1. sodium nitrate, whether or not pure;

    2. ammonium nitrate, whether or not pure;

    3. double salts, whether or not pure, of ammonium sulphate and ammonium nitrate;

    4. ammonium sulphate, whether or not pure;

    5. double salts (whether or not pure) or mixtures of calcium nitrate and ammonium nitrate;

    6. double salts (whether or not pure) or mixtures of calcium nitrate and magnesium nitrate;

    7. calcium cyanamide, whether or not pure or treated with oil;

    8. urea, whether or not pure;

  2. fertilisers consisting of any of the goods described in (A) above mixed together;

  3. fertilisers consisting of ammonium chloride or of any of the goods described in (A) or (B) above mixed with chalk, gypsum or other inorganic non-fertilising substances;

  4. liquid fertilisers consisting of the goods of subparagraph (A)(ii) or (viii) above, or of mixtures of those goods, in an aqueous or ammoniacal solution.

Heading 3103 applies only to the following goods, provided that they are not put up in the forms or packages described in heading 3105:

  1. goods which answer to one or other of the descriptions given below:

    1. basic slag;

    2. natural phosphates of heading 2510, calcined or further heat-treated than for the removal of impurities;

    3. superphosphates (single, double or triple);

    4. calcium hydrogenorthophosphate containing not less than 0,2 % by weight of fluorine calculated on the dry anhydrous product;

  2. fertilisers consisting of any of the goods described in (A) above mixed together, but with no account being taken of the fluorine content limit;

  3. fertilisers consisting of any of the goods described in (A) or (B) above, but with no account being taken of the fluorine content limit, mixed with chalk, gypsum or other inorganic non-fertilising substances.

Heading 3104 applies only to the following goods, provided that they are not put up in the forms or packages described in heading 3105:

  1. goods which answer to one or other of the descriptions given below:

    1. crude natural potassium salts (for example, carnallite, kainite and sylvite);

    2. potassium chloride, whether or not pure, except as provided in note 1(c) above;

    3. potassium sulphate, whether or not pure;

    4. magnesium potassium sulphate, whether or not pure;

  2. fertilisers consisting of any of the goods described in (A) above mixed together.

Ammonium dihydrogenorthophosphate (monoammonium phosphate) and diammonium hydrogenorthophosphate (diammonium phosphate), whether or not pure, and intermixtures thereof, are to be classified in heading 3105.

For the purposes of heading 3105, the term ‘other fertilisers’ applies only to products of a kind used as fertilisers and containing, as an essential constituent, at least one of the fertilising elements nitrogen, phosphorus or potassium.

CN codeDescriptionConventional rate of duty (%)Supplementary unit31010000Animal or vegetable fertilisers, whether or not mixed together or chemically treated; fertilisers produced by the mixing or chemical treatment of animal or vegetable productsFree—3102Mineral or chemical fertilisers, nitrogenous310210Urea, whether or not in aqueous solution31021010Urea containing more than 45 % by weight of nitrogen on the dry anhydrous product6,5kg N31021090Other6,5kg NAmmonium sulphate; double salts and mixtures of ammonium sulphate and ammonium nitrate31022100Ammonium sulphate6,5kg N31022900Other6,5kg N310230Ammonium nitrate, whether or not in aqueous solution31023010In aqueous solution6,5kg N31023090Other6,5kg N310240Mixtures of ammonium nitrate with calcium carbonate or other inorganic non-fertilising substances31024010With a nitrogen content not exceeding 28 % by weight6,5kg N31024090With a nitrogen content exceeding 28 % by weight6,5kg N310250Sodium nitrate31025010Natural sodium nitrate(109)Free—31025090Other6,5kg N31026000Double salts and mixtures of calcium nitrate and ammonium nitrate6,5kg N31027000Calcium cyanamide6,5kg N31028000Mixtures of urea and ammonium nitrate in aqueous or ammoniacal solution6,5kg N31029000Other, including mixtures not specified in the foregoing subheadings6,5kg N3103Mineral or chemical fertilisers, phosphatic310310Superphosphates31031010Containing more than 35 % by weight of diphosphorus pentaoxide4,8kg P2O531031090Other4,8kg P2O531032000Basic slagFreekg P2O531039000OtherFreekg P2O53104Mineral or chemical fertilisers, potassic31041000Carnallite, sylvite and other crude natural potassium saltsFreekg K2O310420Potassium chloride31042010With a potassium content evaluated as K2O, by weight, not exceeding 40 % on the dry anhydrous productFreekg K2O31042050With a potassium content evaluated as K2O, by weight, exceeding 40 % but not exceeding 62 % on the dry anhydrous productFreekg K2O31042090With a potassium content evaluated as K2O, by weight, exceeding 62 % on the dry anhydrous productFreekg K2O31043000Potassium sulphateFreekg K2O31049000OtherFreekg K2O3105Mineral 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 kg31051000Goods of this chapter in tablets or similar forms or in packages of a gross weight not exceeding 10 kg6,5—310520Mineral or chemical fertilisers containing the three fertilising elements nitrogen, phosphorus and potassium31052010With a nitrogen content exceeding 10 % by weight on the dry anhydrous product6,5—31052090Other6,5—31053000Diammonium hydrogenorthophosphate (diammonium phosphate)6,5—31054000Ammonium dihydrogenorthophosphate (monoammonium phosphate) and mixtures thereof with diammonium hydrogenorthophosphate (diammonium phosphate)6,5—Other mineral or chemical fertilisers containing the two fertilising elements nitrogen and phosphorus31055100Containing nitrates and phosphates6,5—31055900Other6,5—310560Mineral or chemical fertilisers containing the two fertilising elements phosphorus and potassium31056010Potassic superphosphates3,2—31056090Other3,2—310590Other31059010Natural potassic sodium nitrate, consisting of a natural mixture of sodium nitrate and potassium nitrate (the proportion of potassium nitrate may be as high as 44 %), of a total nitrogen content not exceeding 16,3 % by weight on the dry anhydrous product(109)Free—Other31059091With a nitrogen content exceeding 10 % by weight on the dry anhydrous product6,5—31059099Other3,2
CHAPTER 32

TANNING OR DYEING EXTRACTS; TANNINS AND THEIR DERIVATIVES; DYES, PIGMENTS AND OTHER COLOURING MATTER; PAINTS AND VARNISHES; PUTTY AND OTHER MASTICS; INKS

Notes

This chapter does not cover:

  1. separate chemically defined elements or compounds (except those of heading 3203 or 3204, inorganic products of a kind used as luminophores (heading 3206), glass obtained from fused quartz or other fused silica in the forms provided for in heading 3207, and also dyes and other colouring matter put up in forms or packings for retail sale of heading 3212);

  2. tannates or other tannin derivatives of products of headings 2936 to 2939, 2941 or 3501 to 3504; or

  3. mastics of asphalt or other bituminous mastics (heading 2715).

Heading 3204 includes mixtures of stabilised diazonium salts and couplers for the production of azo dyes.

Headings 3203 to 3206 apply also to preparations based on colouring matter (including, in the case of heading 3206, colouring pigments of heading 2530 or Chapter 28, metal flakes and metal powders), of a kind used for colouring any material or used as ingredients in the manufacture of colouring preparations. The headings do not apply, however, to pigments dispersed in non-aqueous media, in liquid or paste form, of a kind used in the manufacture of paints, including enamels (heading 3212), or to other preparations of headings 3207, 3208, 3209, 3210, 3212, 3213 and 3215.

Heading 3208 includes solutions (other than collodions) consisting of any of the products specified in headings 3901 to 3913 in volatile organic solvents when the weight of the solvent exceeds 50 % of the weight of the solution.

The expression ‘colouring matter’ in this chapter does not include products of a kind used as extenders in oil paints, whether or not they are also suitable for colouring distempers.

The expression ‘stamping foils’ in heading 3212 applies only to thin sheets of a kind used for printing, for example, book covers or hat bands, and consisting of:

  1. metallic powder (including powder of precious metal) or pigment, agglomerated with glue, gelatin or other binder; or

  2. metal (including precious metal) or pigment, deposited on a supporting sheet of any material.

CN codeDescriptionConventional rate of duty (%)Supplementary unit3201Tanning extracts of vegetable origin; tannins and their salts, ethers, esters and other derivatives32011000Quebracho extractFree—32012000Wattle extract6,5(112)—320190Other32019020Sumach extract, vallonia extract, oak extract or chestnut extract5,8—32019090Other5,3(112)—3202Synthetic organic tanning substances; inorganic tanning substances; tanning preparations, whether or not containing natural tanning substances; enzymatic preparations for pre-tanning32021000Synthetic organic tanning substances5,3—32029000Other5,3—320300Colouring matter of vegetable or animal origin (including dyeing extracts but excluding animal black), whether or not chemically defined; preparations as specified in note 3 to this chapter based on colouring matter of vegetable or animal origin32030010Colouring matter of vegetable origin and preparations based thereonFree—32030090Colouring matter of animal origin and preparations based thereon2,5—3204Synthetic organic colouring matter, whether or not chemically defined; preparations as specified in note 3 to this chapter based on synthetic organic colouring matter; synthetic organic products of a kind used as fluorescent brightening agents or as luminophores, whether or not chemically definedSynthetic organic colouring matter and preparations based thereon as specified in note 3 to this chapter32041100Disperse dyes and preparations based thereon6,5—32041200Acid dyes, whether or not premetallised, and preparations based thereon; mordant dyes and preparations based thereon6,5—32041300Basic dyes and preparations based thereon6,5—32041400Direct dyes and preparations based thereon6,5—32041500Vat dyes (including those usable in that state as pigments) and preparations based thereon6,5—32041600Reactive dyes and preparations based thereon6,5—32041700Pigments and preparations based thereon6,5—32041900Other, including mixtures of colouring matter of two or more of the subheadings 3204 11 to 3204 196,5—32042000Synthetic organic products of a kind used as fluorescent brightening agents6—32049000Other6,5—32050000Colour lakes; preparations as specified in note 3 to this chapter based on colour lakes6,5—3206Other colouring matter; preparations as specified in note 3 to this chapter, other than those of heading 3203, 3204 or 3205; inorganic products of a kind used as luminophores, whether or not chemically definedPigments and preparations based on titanium dioxide32061100Containing 80 % or more by weight of titanium dioxide calculated on the dry matter6—32061900Other6,5—32062000Pigments and preparations based on chromium compounds6,5—32063000Pigments and preparations based on cadmium compounds6,5—Other colouring matter and other preparations32064100Ultramarine and preparations based thereon6,5—32064200Lithopone and other pigments and preparations based on zinc sulphide6,5—32064300Pigments and preparations based on hexacyanoferrates (ferrocyanides and ferricyanides)6,5—320649Other32064910Magnetite4,9(112)—32064990Other6,5—32065000Inorganic products of a kind used as luminophores5,3—3207Prepared 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 flakes32071000Prepared pigments, prepared opacifiers, prepared colours and similar preparations6,5—320720Vitrifiable enamels and glazes, engobes (slips) and similar preparations32072010Engobes (slips)5,3—32072090Other6,3—32073000Liquid lustres and similar preparations5,3—320740Glass frit and other glass, in the form of powder, granules or flakes32074010Glass of the variety known as ‘enamel’ glass3,7—32074020Glass in the form of flakes of a length of 0,1 mm or more but not exceeding 3,5 mm and of a thickness of 2 micrometres or more but not exceeding 5 micrometresFree—32074030Glass, in the form of powder or granules, containing by weight 99 % or more of silicon dioxideFree—32074080Other3,7—3208Paints 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 chapter320810Based on polyesters32081010Solutions as defined in note 4 to this chapter6,5—32081090Other6,5—320820Based on acrylic or vinyl polymers32082010Solutions as defined in note 4 to this chapter6,5—32082090Other6,5—320890OtherSolutions as defined in note 4 to this chapter32089011Polyurethane of 2,2′-(tert-butylimino)diethanol and 4,4′-methylenedicyclohexyl diisocyanate, in the form of a solution in N,N-dimethylacetamide, containing by weight 48 % or more of polymerFree—32089013Copolymer of p-cresol and divinylbenzene, in the form of a solution in N,N-dimethylacetamide, containing by weight 48 % or more of polymerFree—32089019Other6,5—Other32089091Based on synthetic polymers6,5—32089099Based on chemically modified natural polymers6,5—3209Paints and varnishes (including enamels and lacquers) based on synthetic polymers or chemically modified natural polymers, dispersed or dissolved in an aqueous medium32091000Based on acrylic or vinyl polymers6,5—32099000Other6,5—321000Other paints and varnishes (including enamels, lacquers and distempers); prepared water pigments of a kind used for finishing leather32100010Oil paints and varnishes (including enamels and lacquers)6,5—32100090Other6,5—32110000Prepared driers6,5—3212Pigments (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 sale321210Stamping foils32121010With a basis of base metal6,5—32121090Other6,5—321290OtherPigments (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)32129031With a basis of aluminium powder6,5—32129038Other6,5—32129090Dyes and other colouring matter put up in forms or packings for retail sale6,5—3213Artists', students' or signboard painters' colours, modifying tints, amusement colours and the like, in tablets, tubes, jars, bottles, pans or in similar forms or packings32131000Colours in sets6,5—32139000Other6,5—3214Glaziers' putty, grafting putty, resin cements, caulking compounds and other mastics; painters' fillings; non-refractory surfacing preparations for façades, indoor walls, floors, ceilings or the like321410Glaziers' putty, grafting putty, resin cements, caulking compounds and other mastics; painters' fillings32141010Glaziers' putty, grafting putty, resin cements, caulking compounds and other mastics5—32141090Painters' fillings5—32149000Other5—3215Printing ink, writing or drawing ink and other inks, whether or not concentrated or solidPrinting ink32151100Black6,5—32151900Other6,5—321590Other32159010Writing or drawing ink6,5—32159080Other6,5
CHAPTER 33

ESSENTIAL OILS AND RESINOIDS; PERFUMERY, COSMETIC OR TOILET PREPARATIONS

Notes

This chapter does not cover:

  1. natural oleoresins or vegetable extracts of heading 1301 or 1302;

  2. soap or other products of heading 3401; or

  3. gum, wood or sulphate turpentine or other products of heading 3805.

The expression ‘odoriferous substances’ in heading 3302 refers only to the substances of heading 3301, to odoriferous constituents isolated from those substances or to synthetic aromatics.

Headings 3303 to 3307 apply, inter alia, to products, whether or not mixed (other than aqueous distillates and aqueous solutions of essential oils), suitable for use as goods of these headings and put up in packings of a kind sold by retail for such use.

The expression ‘perfumery, cosmetic or toilet preparations’ in heading 3307 applies, inter alia, to the following products: scented sachets; odoriferous preparations which operate by burning; perfumed papers and papers impregnated or coated with cosmetics; contact lens or artificial eye solutions; wadding, felt and nonwovens, impregnated, coated or covered with perfume or cosmetics; animal toilet preparations.

CN codeDescriptionConventional rate of duty (%)Supplementary unit3301Essential 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 oilsEssential oils of citrus fruit330111Of bergamot33011110Not deterpenated7—33011190Deterpenated4,4—330112Of orange33011210Not deterpenated7—33011290Deterpenated4,4—330113Of lemon33011310Not deterpenated7—33011390Deterpenated4,4—330114Of lime33011410Not deterpenated7—33011490Deterpenated4,4—330119Other33011910Not deterpenated7—33011990Deterpenated4,4—Essential oils other than those of citrus fruit330121Of geranium33012110Not deterpenatedFree—33012190Deterpenated2,3—330122Of jasmin33012210Not deterpenatedFree—33012290Deterpenated2,3—330123Of lavender or of lavandin33012310Not deterpenatedFree—33012390Deterpenated2,9—330124Of peppermint (Mentha piperita)33012410Not deterpenatedFree—33012490Deterpenated2,9—330125Of other mints33012510Not deterpenatedFree—33012590Deterpenated2,9—330126Of vetiver33012610Not deterpenatedFree—33012690Deterpenated2,3—330129OtherOf clove, niaouli and ylang-ylang33012911Not deterpenatedFree—33012931Deterpenated2,9(114)—Other33012961Not deterpenatedFree—33012991Deterpenated2,9(114)—33013000Resinoids2—330190Other33019010Terpenic by-products of the deterpenation of essential oils2,3—Extracted oleoresins33019021Of liquorice and hops3,2—33019030OtherFree—33019090Other3—3302Mixtures 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 beverages330210Of a kind used in the food or drink industriesOf a kind used in the drink industriesPreparations containing all flavouring agents characterising a beverage33021010Of an actual alcoholic strength by volume exceeding 0,5 %17,3 MIN 1 €/% vol/hl—Other33021021Containing no milkfats, sucrose, isoglucose, glucose or starch or containing, by weight, less than 1,5 % milkfat, 5 % sucrose or isoglucose, 5 % glucose or starch12,8—33021029Other9 + EA(114)—33021040OtherFree—33021090Of a kind used in the food industriesFree—330290Other33029010Alcoholic solutionsFree—33029090OtherFree—330300Perfumes and toilet waters33030010PerfumesFree—33030090Toilet watersFree—3304Beauty or make-up preparations and preparations for the care of the skin (other than medicaments), including sunscreen or suntan preparations; manicure or pedicure preparations33041000Lip make-up preparationsFree—33042000Eye make-up preparationsFree—33043000Manicure or pedicure preparationsFree—Other33049100Powders, whether or not compressedFree—33049900OtherFree—3305Preparations for use on the hair33051000ShampoosFree—33052000Preparations for permanent waving or straighteningFree—33053000Hair lacquersFree—330590Other33059010Hair lotionsFree—33059090OtherFree—3306Preparations for oral or dental hygiene, including denture fixative pastes and powders; yarn used to clean between the teeth (dental floss), in individual retail packages33061000DentifricesFree—33062000Yarn used to clean between the teeth (dental floss)4—33069000OtherFree—3307Pre-shave, shaving or aftershave 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 properties33071000Pre-shave, shaving or aftershave preparations6,5—33072000Personal deodorants and antiperspirants6,5—33073000Perfumed bath salts and other bath preparations6,5—Preparations for perfuming or deodorising rooms, including odoriferous preparations used during religious rites33074100‘Agarbatti’ and other odoriferous preparations which operate by burning6,5—33074900Other6,5—33079000Other6,5
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

Notes

This chapter does not cover:

  1. edible mixtures or preparations of animal or vegetable fats or oils of a kind used as mould-release preparations (heading 1517);

  2. separate chemically defined compounds; or

  3. shampoos, dentifrices, shaving creams and foams, or bath preparations, containing soap or other organic surface-active agents (heading 3305, 3306 or 3307).

For the purposes of heading 3401, the expression ‘soap’ applies only to soap soluble in water. Soap and the other products of heading 3401 may contain added substances (for example, disinfectants, abrasive powders, fillers or medicaments). Products containing abrasive powders remain classified in heading 3401 only if in the form of bars, cakes or moulded pieces or shapes. In other forms, they are to be classified in heading 3405 as ‘scouring powders and similar preparations’.

For the purposes of heading 3402, ‘organic surface-active agents’ are products which, when mixed with water at a concentration of 0,5 % at 20 °C and left to stand for one hour at the same temperature:

  1. give a transparent or translucent liquid or stable emulsion without separation of insoluble matter; and

  2. reduce the surface tension of water to 4,5 × 10- 2 N/m (45 dyn/cm) or less.

In heading 3403, the expression ‘petroleum oils and oils obtained from bituminous minerals’ applies to the products defined in note 2 to Chapter 27.

In heading 3404, subject to the exclusions provided below, the expression ‘artificial waxes and prepared waxes’ applies only to:

  1. chemically produced organic products of a waxy character, whether or not water-soluble;

  2. products obtained by mixing different waxes;

  3. products of a waxy character with a basis of one or more waxes and containing fats, resins, mineral substances or other materials.

The heading does not apply to:

  1. products of heading 1516, 3402 or 3823, even if having a waxy character;

  2. unmixed animal waxes or unmixed vegetable waxes, whether or not refined or coloured, of heading 1521;

  3. mineral waxes or similar products of heading 2712, whether or not intermixed or merely coloured; or

  4. waxes mixed with, dispersed in or dissolved in a liquid medium (headings 3405, 3809, etc.).

CN codeDescriptionConventional rate of duty (%)Supplementary unit3401Soap; 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 detergentSoap and organic surface-active products and preparations, in the form of bars, cakes, moulded pieces or shapes, and paper, wadding, felt and nonwovens, impregnated, coated or covered with soap or detergent34011100For toilet use (including medicated products)Free—34011900OtherFree—340120Soap in other forms34012010Flakes, wafers, granules or powdersFree—34012090OtherFree—34013000Organic 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 soap4—3402Organic 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 3401Organic surface-active agents, whether or not put up for retail sale340211Anionic34021110Aqueous solution containing by weight 30 % or more but not more than 50 % of disodium alkyl [oxydi(benzenesulphonate)]Free—34021190Other4—34021200Cationic4—34021300Non-ionic4—34021900Other4—340220Preparations put up for retail sale34022020Surface-active preparations4—34022090Washing preparations and cleaning preparations4—340290Other34029010Surface-active preparations4—34029090Washing preparations and cleaning preparations4—3403Lubricating 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 mineralsContaining petroleum oils or oils obtained from bituminous minerals34031100Preparations for the treatment of textile materials, leather, furskins or other materials4,6—340319Other34031910Containing 70 % or more by weight of petroleum oils or of oils obtained from bituminous minerals but not as the basic constituent6,5—Other34031991Preparations for lubricating machines, appliances and vehicles4,6—34031999Other4,6—Other34039100Preparations for the treatment of textile materials, leather, furskins or other materials4,6—340399Other34039910Preparations for lubricating machines, appliances and vehicles4,6—34039990Other4,6—3404Artificial waxes and prepared waxes34041000Of chemically modified ligniteFree—34042000Of poly(oxyethylene) (polyethylene glycol)Free—340490Other34049010Prepared waxes, including sealing waxesFree—34049090OtherFree—3405Polishes 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 340434051000Polishes, creams and similar preparations, for footwear or leatherFree—34052000Polishes, creams and similar preparations, for the maintenance of wooden furniture, floors or other woodworkFree—34053000Polishes and similar preparations for coachwork, other than metal polishesFree—34054000Scouring pastes and powders and other scouring preparationsFree—340590Other34059010Metal polishesFree—34059090OtherFree—340600Candles, tapers and the likeCandles34060011Plain, not perfumedFree—34060019OtherFree—34060090OtherFree—34070000Modelling 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)Free
CHAPTER 35

ALBUMINOIDAL SUBSTANCES; MODIFIED STARCHES; GLUES; ENZYMES

Notes

This chapter does not cover:

  1. yeasts (heading 2102);

  2. blood fractions (other than blood albumin not prepared for therapeutic or prophylactic uses), medicaments or other products of Chapter 30;

  3. enzymatic preparations for pre-tanning (heading 3202);

  4. enzymatic soaking or washing preparations and other products of Chapter 34;

  5. hardened proteins (heading 3913); or

  6. gelatin products of the printing industry (Chapter 49).

For the purposes of heading 3505, the term ‘dextrins’ means starch degradation products with a reducing sugar content, expressed as dextrose on the dry substance, not exceeding 10 %.

Such products with a reducing sugar content exceeding 10 % fall in heading 1702.

Additional note

Heading 3504 includes concentrated milk proteins with a protein content of more than 85 % by weight, calculated on the dry matter.

CN codeDescriptionConventional rate of duty (%)Supplementary unit3501Casein, caseinates and other casein derivatives; casein glues350110Casein35011010For the manufacture of regenerated textile fibres(117)Free—35011050For industrial uses other than the manufacture of foodstuffs or fodder(117)3,2—35011090Other9—350190Other35019010Casein glues8,3—35019090Other6,4—3502Albumins (including concentrates of two or more whey proteins, containing by weight more than 80 % whey proteins, calculated on the dry matter), albuminates and other albumin derivativesEgg albumin350211Dried35021110Unfit, or to be rendered unfit, for human consumption(117)Free—35021190Other123,5 €/100 kg/net(117)—350219Other35021910Unfit, or to be rendered unfit, for human consumption(117)Free—35021990Other16,7 €/100 kg/net(117)—350220Milk albumin, including concentrates of two or more whey proteins35022010Unfit, or to be rendered unfit, for human consumption(117)Free—Other35022091Dried (for example, in sheets, scales, flakes, powder)123,5 €/100 kg/net—35022099Other16,7 €/100 kg/net—350290OtherAlbumins, other than egg albumin and milk albumin (lactalbumin)35029020Unfit, or to be rendered unfit, for human consumption(117)Free—35029070Other6,4—35029090Albuminates and other albumin derivatives7,7—350300Gelatin (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 350135030010Gelatin and derivatives thereof7,7—35030080Other7,7—35040000Peptones and their derivatives; other protein substances and their derivatives, not elsewhere specified or included; hide powder, whether or not chromed3,4—3505Dextrins and other modified starches (for example, pregelatinised or esterified starches); glues based on starches, or on dextrins or other modified starches350510Dextrins and other modified starches35051010Dextrins9 + 17,7 €/100 kg/net—Other modified starches35051050Starches, esterified or etherified7,7—35051090Other9 + 17,7 €/100 kg/net—350520Glues35052010Containing, by weight, less than 25 % of starches or dextrins or other modified starches8,3 + 4,5 €/100 kg/net MAX 11,5—35052030Containing, by weight, 25 % or more but less than 55 % of starches or dextrins or other modified starches8,3 + 8,9 €/100 kg/net MAX 11,5—35052050Containing, by weight, 55 % or more but less than 80 % of starches or dextrins or other modified starches8,3 + 14,2 €/100 kg/net MAX 11,5—35052090Containing, by weight, 80 % or more of starches or dextrins or other modified starches8,3 + 17,7 €/100 kg/net MAX 11,5—3506Prepared 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 kg35061000Products suitable for use as glues or adhesives, put up for retail sale as glues or adhesives, not exceeding a net weight of 1 kg6,5—Other35069100Adhesives based on polymers of headings 3901 to 3913 or on rubber6,5—35069900Other6,5—3507Enzymes; prepared enzymes not elsewhere specified or included35071000Rennet and concentrates thereof6,3—350790Other35079010Lipoprotein lipaseFree—35079020Aspergillus alkaline proteaseFree—35079090Other6,3
CHAPTER 36

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

Notes

This chapter does not cover separate chemically defined compounds other than those described in note 2(a) or (b) below.

The expression ‘articles of combustible materials’ in heading 3606 applies only to:

  1. metaldehyde, hexamethylenetetramine and similar substances, put up in forms (for example, tablets, sticks or similar forms) for use as fuels; fuels with a basis of alcohol, and similar prepared fuels, in solid or semi-solid form;

  2. liquid or liquefied-gas fuels in containers of a kind used for filling or refilling cigarette or similar lighters and of a capacity not exceeding 300 cm3; and

  3. resin torches, firelighters and the like.

CN codeDescriptionConventional rate of duty (%)Supplementary unit36010000Propellent powders5,7—36020000Prepared explosives, other than propellent powders6,5—360300Safety fuses; detonating fuses; percussion or detonating caps; igniters; electric detonators36030010Safety fuses; detonating fuses6—36030090Other6,5—3604Fireworks, signalling flares, rain rockets, fog signals and other pyrotechnic articles36041000Fireworks6,5—36049000Other6,5—36050000Matches, other than pyrotechnic articles of heading 36046,5—3606Ferro-cerium and other pyrophoric alloys in all forms; articles of combustible materials as specified in note 2 to this chapter36061000Liquid or liquefied-gas fuels in containers of a kind used for filling or refilling cigarette or similar lighters and of a capacity not exceeding 300 cm36,5—360690Other36069010Ferro-cerium and other pyrophoric alloys in all forms6—36069090Other6,5
CHAPTER 37

PHOTOGRAPHIC OR CINEMATOGRAPHIC GOODS

Notes

This chapter does not cover waste or scrap.

In this chapter, the word ‘photographic’ relates to the process by which visible images are formed, directly or indirectly, by the action of light or other forms of radiation on photosensitive surfaces.

Additional notes

In the case of sound films imported in two bands (the band bearing only the images and the band used for recording the sound), each band is to be classified in its appropriate heading.

The expression ‘newsreels’ (subheading 3706 90 51) shall be taken to apply to films of length of less than 330 m, and depicting current events of a political, sporting, military, scientific, literary, folkloric, touristic, society, etc., nature.

CN codeDescriptionConventional rate of duty (%)Supplementary unit3701Photographic plates and film in the flat, sensitised, unexposed, of any material other than paper, paperboard or textiles; instant print film in the flat, sensitised, unexposed, whether or not in packs370110For X-ray37011010For medical, dental or veterinary use6,5m237011090Other6,5m237012000Instant print film6,5p/st37013000Other plates and film, with any side exceeding 255 mm6,5m2Other37019100For colour photography (polychrome)6,5—37019900Other6,5—3702Photographic film in rolls, sensitised, unexposed, of any material other than paper, paperboard or textiles; instant print film in rolls, sensitised, unexposed37021000For X-ray6,5m237022000Instant print film6,5p/stOther film, without perforations, of a width not exceeding 105 mm370231For colour photography (polychrome)37023110Of a length not exceeding 30 m6,5p/stOf a length exceeding 30 m37023191Colour negative film:
  • of a width of 75 mm or more but not exceeding 105 mm and

  • of a length of 100 m or more

for the manufacture of instant-picture film-packs(120)Freem37023199Other6,5m370232Other, with silver halide emulsionOf a width not exceeding 35 mm37023211Microfilm; film for the graphic arts6,5—37023219Other5,3—Of a width exceeding 35 mm37023231Microfilm6,5—37023251Film for the graphic arts6,5—37023290Other6,5—37023900Other6,5—Other film, without perforations, of a width exceeding 105 mm37024100Of a width exceeding 610 mm and of a length exceeding 200 m, for colour photography (polychrome)6,5m237024200Of a width exceeding 610 mm and of a length exceeding 200 m, other than for colour photography6,5m237024300Of a width exceeding 610 mm and of a length not exceeding 200 m6,5m237024400Of a width exceeding 105 mm but not exceeding 610 mm6,5m2Other film, for colour photography (polychrome)37025100Of a width not exceeding 16 mm and of a length not exceeding 14 m5,3p/st37025200Of a width not exceeding 16 mm and of a length exceeding 14 m5,3—37025300Of a width exceeding 16 mm but not exceeding 35 mm and of a length not exceeding 30 m, for slides5,3p/st370254Of a width exceeding 16 mm but not exceeding 35 mm and of a length not exceeding 30 m, other than for slides37025410Of a width exceeding 16 mm but not exceeding 24 mm5p/st37025490Of a width exceeding 24 mm but not exceeding 35 mm5p/st37025500Of a width exceeding 16 mm but not exceeding 35 mm and of a length exceeding 30 m5,3m37025600Of a width exceeding 35 mm6,5—Other370291Of a width not exceeding 16 mm37029120Film for the graphic arts6,5—37029180Other5,3—370293Of a width exceeding 16 mm but not exceeding 35 mm and of a length not exceeding 30 m37029310Microfilm; film for the graphic arts6,5—37029390Other5,3p/st370294Of a width exceeding 16 mm but not exceeding 35 mm and of a length exceeding 30 m37029410Microfilm; film for the graphic arts6,5—37029490Other5,3m37029500Of a width exceeding 35 mm6,5—3703Photographic paper, paperboard and textiles, sensitised, unexposed37031000In rolls of a width exceeding 610 mm6,5—370320Other, for colour photography (polychrome)37032010For photographs obtained from reversal type film6,5—37032090Other6,5—370390Other37039010Sensitised with silver or platinum salts6,5—37039090Other6,5—370400Photographic plates, film, paper, paperboard and textiles, exposed but not developed37040010Plates and filmFree—37040090Other6,5—3705Photographic plates and film, exposed and developed, other than cinematographic film37051000For offset reproduction5,3—37052000Microfilms3,2—37059000Other5,3—3706Cinematographic film, exposed and developed, whether or not incorporating soundtrack or consisting only of soundtrack370610Of a width of 35 mm or more37061010Consisting only of soundtrackFreemOther37061091Negatives; intermediate positivesFreem37061099Other positives6,5(120)m370690Other37069010Consisting only of soundtrackFreemOther37069031Negatives; intermediate positivesFreemOther positives37069051NewsreelsFreemOther, of a width of37069091Less than 10 mmFreem3706909910 mm or more5,4(120)m3707Chemical preparations for photographic uses (other than varnishes, glues, adhesives and similar preparations); unmixed products for photographic uses, put up in measured portions or put up for retail sale in a form ready for use37071000Sensitising emulsions6—370790OtherDevelopers and fixersFor colour photography (polychrome)37079011For photographic film and plates6—37079019Other6—37079030Other6—37079090Other6
CHAPTER 38

MISCELLANEOUS CHEMICAL PRODUCTS

Notes

This chapter does not cover:

  1. separate chemically defined elements or compounds with the exception of the following:

    1. artificial graphite (heading 3801);

    2. insecticides, rodenticides, fungicides, herbicides, anti-sprouting products and plant-growth regulators, disinfectants and similar products, put up as described in heading 3808;

    3. products put up as charges for fire-extinguishers or put up in fire-extinguishing grenades (heading 3813);

    4. certified reference materials specified in note 2 below;

    5. products specified in note 3(a) or 3(c) below;

  2. mixtures of chemicals with foodstuffs or other substances with nutritive value, of a kind used in the preparation of human foodstuffs (generally, heading 2106);

  3. ash and residues (including sludges, other than sewage sludge), containing metals, arsenic or their mixtures and meeting the requirements of note 3(a) or 3(b) to Chapter 26 (heading 2620);

  4. medicaments (heading 3003 or 3004); or

  5. spent catalysts of a kind used for the extraction of base metals or for the manufacture of chemical compounds of base metals (heading 2620), spent catalysts of a kind used principally for the recovery of precious metal (heading 7112) or catalysts consisting of metals or metal alloys in the form of, for example, finely divided powder or woven gauze (Section XIV or XV).

  1. For the purpose of heading 3822, the expression ‘certified reference materials’ means reference materials which are accompanied by a certificate which indicates the values of the certified properties, the methods used to determine these values and the degree of certainty associated with each value and which are suitable for analytical, calibrating or referencing purposes.

  2. With the exception of the products of Chapter 28 or 29, for the classification of certified reference materials, heading 3822 shall take precedence over any other heading in the nomenclature.

Heading 3824 includes the following goods which are not to be classified in any other heading of the nomenclature:

  1. cultured crystals (other than optical elements) weighing not less than 2,5 g each, of magnesium oxide or of the halides of the alkali or alkaline-earth metals;

  2. fusel oil; Dippel's oil;

  3. ink removers put up in packings for retail sale;

  4. stencil correctors and other correcting fluids put up in packings for retail sale; and

  5. ceramic firing testers, fusible (for example, Seger cones).

Throughout the nomenclature, ‘municipal waste’ means waste of a kind collected from households, hotels, restaurants, hospitals, shops, offices, etc., road and pavement sweepings, as well as construction and demolition waste. Municipal waste generally contains a large variety of materials such as plastics, rubber, wood, paper, textiles, glass, metals, food materials, broken furniture and other damaged or discarded articles. The term ‘municipal waste’, however, does not cover:

  1. individual materials or articles segregated from the waste, such as wastes of plastics, rubber, wood, paper, textiles, glass or metals and spent batteries which fall in their appropriate headings of the nomenclature;

  2. industrial waste;

  3. waste pharmaceuticals, as defined in note 4(k) to Chapter 30; or

  4. clinical waste, as defined in note 6(a) below.

For the purposes of heading 3825, ‘sewage sludge’ means sludge arising from urban effluent treatment plant and includes pre-treatment waste, scourings and unstabilised sludge. Stabilised sludge when suitable for use as fertiliser is excluded (Chapter 31).

For the purposes of heading 3825, the expression ‘other wastes’ applies to:

  1. clinical waste, that is, contaminated waste arising from medical research, diagnosis, treatment or other medical, surgical, dental or veterinary procedures, which often contain pathogens and pharmaceutical substances and require special disposal procedures (for example, soiled dressings, used gloves and used syringes);

  2. waste organic solvents;

  3. wastes of metal pickling liquors, hydraulic fluids, brake fluids and anti-freezing fluids; and

  4. other wastes from chemical or allied industries.

The expression ‘other wastes’ does not, however, cover wastes which contain mainly petroleum oils or oils obtained from bituminous minerals (heading 2710).

Subheading note

For the purposes of subheadings 3825 41 and 3825 49, ‘waste organic solvents’ are wastes containing mainly organic solvents, not fit for further use as presented as primary products, whether or not intended for recovery of the solvents.

CN codeDescriptionConventional rate of duty (%)Supplementary unit3801Artificial graphite; colloidal or semi-colloidal graphite; preparations based on graphite or other carbon in the form of pastes, blocks, plates or other semi-manufactures38011000Artificial graphite3,6—380120Colloidal or semi-colloidal graphite38012010Colloidal graphite in suspension in oil; semi-colloidal graphite6,5—38012090Other4,1—38013000Carbonaceous pastes for electrodes and similar pastes for furnace linings5,3—38019000Other3,7—3802Activated carbon; activated natural mineral products; animal black, including spent animal black38021000Activated carbon3,2—38029000Other5,7—380300Tall oil, whether or not refined38030010CrudeFree—38030090Other4,1—380400Residual lyes from the manufacture of wood pulp, whether or not concentrated, desugared or chemically treated, including lignin sulphonates, but excluding tall oil of heading 380338040010Concentrated sulphite lye5—38040090Other5—3805Gum, wood or sulphate turpentine and other terpenic oils produced by the distillation or other treatment of coniferous woods; crude dipentene; sulphite turpentine and other crude para-cymene; pine oil containing alpha-terpineol as the main constituent380510Gum, wood or sulphate turpentine oils38051010Gum turpentine4—38051030Wood turpentine3,7—38051090Sulphate turpentine3,2—38052000Pine oil3,7—38059000Other3,4—3806Rosin and resin acids, and derivatives thereof; rosin spirit and rosin oils; run gums380610Rosin and resin acids38061010Obtained from fresh oleoresins5—38061090Other5—38062000Salts of rosin, of resin acids or of derivatives of rosin or resin acids, other than salts of rosin adducts4,2—38063000Ester gums6,5—38069000Other4,2—380700Wood tar; wood tar oils; wood creosote; wood naphtha; vegetable pitch; brewers' pitch and similar preparations based on rosin, resin acids or on vegetable pitch38070010Wood tar2,1—38070090Other4,6—3808Insecticides, 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)380810Insecticides38081010Based on pyrethroids6—38081020Based on chlorinated hydrocarbons6—38081030Based on carbamates6—38081040Based on organophosphorus compounds6—38081090Other6—380820FungicidesInorganic38082010Preparations based on copper compounds4,6—38082015Other6—Other38082030Based on dithiocarbamates6—38082040Based on benzimidazoles6—38082050Based on diazoles or triazoles6—38082060Based on diazines or morpholines6—38082080Other6—380830Herbicides, anti-sprouting products and plant-growth regulatorsHerbicides38083011Based on phenoxy-phytohormones6—38083013Based on triazines6—38083015Based on amides6—38083017Based on carbamates6—38083021Based on dinitroaniline derivatives6—38083023Based on derivatives of urea, of uracil or of sulphonylurea6—38083027Other6—38083030Anti-sprouting products6—38083090Plant-growth regulators6,5—380840Disinfectants38084010Based on quaternary ammonium salts6—38084020Based on halogenated compounds6—38084090Other6—380890Other38089010Rodenticides6—38089090Other6—3809Finishing agents, dye carriers to accelerate the dyeing or fixing of dyestuffs and other products and preparations (for example, dressings and mordants), of a kind used in the textile, paper, leather or like industries, not elsewhere specified or included380910With a basis of amylaceous substances38091010Containing by weight of such substances less than 55 %8,3 + 8,9 €/100 kg/net MAX 12,8—38091030Containing by weight of such substances 55 % or more but less than 70 %8,3 + 12,4 €/100 kg/net MAX 12,8—38091050Containing by weight of such substances 70 % or more but less than 83 %8,3 + 15,1 €/100 kg/net MAX 12,8—38091090Containing by weight of such substances 83 % or more8,3 + 17,7 €/100 kg/net MAX 12,8—Other38099100Of a kind used in the textile or like industries6,3—38099200Of a kind used in the paper or like industries6,3—38099300Of a kind used in the leather or like industries6,3—3810Pickling 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 rods38101000Pickling preparations for metal surfaces; soldering, brazing or welding powders and pastes consisting of metal and other materials6,5—381090Other38109010Preparations of a kind used as cores or coatings for welding electrodes and rods4,1—38109090Other5—3811Anti-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 oilsAnti-knock preparations381111Based on lead compounds38111110Based on tetraethyl-lead6,5—38111190Other5,8—38111900Other5,8—Additives for lubricating oils38112100Containing petroleum oils or oils obtained from bituminous minerals5,3—38112900Other5,8—38119000Other5,8—3812Prepared rubber accelerators; compound plasticisers for rubber or plastics, not elsewhere specified or included; anti-oxidising preparations and other compound stabilisers for rubber or plastics38121000Prepared rubber accelerators6,3—381220Compound plasticisers for rubber or plastics38122010Reaction mixture containing benzyl 3-isobutyryloxy-1-isopropyl-2,2-dimethylpropyl phthalate and benzyl 3-isobutyryloxy-2,2,4-trimethylpentyl phthalateFree—38122090Other6,5—381230Anti-oxidising preparations and other compound stabilisers for rubber or plastics38123020Anti-oxidising preparations6,5—38123080Other6,5—38130000Preparations and charges for fire-extinguishers; charged fire-extinguishing grenades6,5—381400Organic composite solvents and thinners, not elsewhere specified or included; prepared paint or varnish removers38140010Based on butyl acetate6,5—38140090Other6,5—3815Reaction initiators, reaction accelerators and catalytic preparations, not elsewhere specified or includedSupported catalysts38151100With nickel or nickel compounds as the active substance6,5—38151200With precious metal or precious-metal compounds as the active substance6,5—381519Other38151910Catalyst in the form of grains of which 90 % or more by weight have a particle-size not exceeding 10 micrometres, consisting of a mixture of oxides on a magnesium-silicate support, containing by weight:
  • 20 % or more but not more than 35 % of copper and

  • 2 % or more but not more than 3 % of bismuth,

and of an apparent specific gravity of 0,2 or more but not exceeding 1,0Free—38151990Other6,5—381590Other38159010Catalyst consisting of ethyltriphenylphosphonium acetate in the form of a solution in methanolFree—38159090Other6,5—38160000Refractory cements, mortars, concretes and similar compositions, other than products of heading 38012,7—381700Mixed alkylbenzenes and mixed alkylnaphthalenes, other than those of heading 2707 or 290238170050Linear alkylbenzene6,3—38170080Other6,3—381800Chemical elements doped for use in electronics, in the form of discs, wafers or similar forms; chemical compounds doped for use in electronics38180010Doped siliconFree—38180090OtherFree—38190000Hydraulic brake fluids and other prepared liquids for hydraulic transmission, not containing or containing less than 70 % by weight of petroleum oils or oils obtained from bituminous minerals6,5—38200000Anti-freezing preparations and prepared de-icing fluids6,5—38210000Prepared culture media for development of micro-organisms5—38220000Diagnostic or laboratory reagents on a backing, prepared diagnostic or laboratory reagents whether or not on a backing, other than those of heading 3002 or 3006; certified reference materialsFree—3823Industrial monocarboxylic fatty acids; acid oils from refining; industrial fatty alcoholsIndustrial monocarboxylic fatty acids; acid oils from refining38231100Stearic acid5,1—38231200Oleic acid4,5—38231300Tall oil fatty acids2,9—382319Other38231910Distilled fatty acids2,9—38231930Fatty acid distillate2,9—38231990Other2,9—38237000Industrial fatty alcohols3,8—3824Prepared 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 included38241000Prepared binders for foundry moulds or cores6,5—38242000Naphthenic acids, their water-insoluble salts and their esters3,2—38243000Non-agglomerated metal carbides mixed together or with metallic binders5,3—38244000Prepared additives for cements, mortars or concretes6,5—382450Non-refractory mortars and concretes38245010Concrete ready to pour6,5—38245090Other6,5—382460Sorbitol other than that of subheading 2905 44In aqueous solution38246011Containing 2 % or less by weight of D-mannitol, calculated on the D-glucitol content7,7 + 16,1 €/100 kg/net—38246019Other9,6 + 37,8 €/100 kg/net(122)—Other38246091Containing 2 % or less by weight of D-mannitol, calculated on the D-glucitol content7,7 + 23 €/100 kg/net—38246099Other9,6 + 53,7 €/100 kg/net(122)—Mixtures containing perhalogenated derivatives of acyclic hydrocarbons containing two or more different halogens38247100Containing acyclic hydrocarbons perhalogenated only with fluorine and chlorine6,5—38247900Other6,5—382490Other38249010Petroleum sulphonates, excluding petroleum sulphonates of alkali metals, of ammonium or of ethanolamines; thiophenated sulphonic acids of oils obtained from bituminous minerals, and their salts5,7—38249015Ion-exchangers6,5—38249020Getters for vacuum tubes6—38249025Pyrolignites (for example, of calcium); crude calcium tartrate; crude calcium citrate5,1—38249035Anti-rust preparations containing amines as active constituents6,5—38249040Inorganic composite solvents and thinners for varnishes and similar products6,5—Other38249045Anti-scaling and similar compounds6,5—38249050Preparations for electroplating6,5—38249055Mixtures of mono-, di- and tri-, fatty acid esters of glycerol (emulsifiers for fats)6,5—Products and preparations for pharmaceutical or surgical uses38249061Intermediate products of the antibiotics manufacturing process obtained from the fermentation of Streptomyces tenebrarius, whether or not dried, for use in the manufacture of human medicaments of heading 3004(122)Free—38249062Intermediate products from the manufacture of monensin saltsFree—38249064Other6,5—38249065Auxiliary products for foundries (other than those of subheading 3824 10 00)6,5—38249070Fireproofing, waterproofing and similar protective preparations used in the building industry6,5—Other38249075Lithium niobate wafer, undopedFree—38249080Mixture of amines derived from dimerised fatty acids, of an average molecular weight of 520 or more but not exceeding 550Free—382490853-(1-Ethyl-1-methylpropyl)isoxazol-5-ylamine, in the form of a solution in tolueneFree—38249099Other6,5—3825Residual products of the chemical or allied industries, not elsewhere specified or included; municipal waste; sewage sludge; other wastes specified in note 6 to this chapter38251000Municipal waste6,5—38252000Sewage sludge6,5—38253000Clinical waste6,5—Waste organic solvents38254100Halogenated6,5—38254900Other6,5—38255000Wastes of metal pickling liquors, hydraulic fluids, brake fluids and anti-freeze fluids6,5—Other wastes from chemical or allied industries38256100Mainly containing organic constituents6,5—38256900Other6,5—382590Other38259010Alkaline iron oxide for the purification of gas5—38259090Other6,5

SECTION VII

PLASTICS AND ARTICLES THEREOF; RUBBER AND ARTICLES THEREOF

Notes

Goods put up in sets consisting of two or more separate constituents, some or all of which fall in this section and are intended to be mixed together to obtain a product of Section VI or VII, are to be classified in the heading appropriate to that product, provided that the constituents are:

  1. having regard to the manner in which they are put up, clearly identifiable as being intended to be used together without first being repacked;

  2. presented together; and

  3. identifiable, whether by their nature or by the relative proportions in which they are present, as being complementary one to another.

Except for the goods of heading 3918 or 3919, plastics, rubber, and articles thereof, printed with motifs, characters or pictorial representations, which are not merely incidental to the primary use of the goods, fall in Chapter 49.

CHAPTER 39

PLASTICS AND ARTICLES THEREOF

Notes

Throughout the nomenclature, the expression ‘plastics’ means those materials of headings 3901 to 3914 which are or have been capable, either at the moment of polymerisation or at some subsequent stage, of being formed under external influence (usually heat and pressure, if necessary with a solvent or plasticiser) by moulding, casting, extruding, rolling or other process into shapes which are retained on the removal of the external influence.

Throughout the nomenclature, any reference to ‘plastics’ also includes vulcanised fibre. The expression, however, does not apply to materials regarded as textile materials of Section XI.

This chapter does not cover:

  1. waxes of heading 2712 or 3404;

  2. separate chemically defined organic compounds (Chapter 29);

  3. heparin or its salts (heading 3001);

  4. solutions (other than collodions) consisting of any of the products specified in headings 3901 to 3913 in volatile organic solvents when the weight of the solvent exceeds 50 % of the weight of the solution (heading 3208); stamping foils of heading 3212;

  5. organic surface-active agents or preparations of heading 3402;

  6. run gums or ester gums (heading 3806);

  7. diagnostic or laboratory reagents on a backing of plastics (heading 3822);

  8. synthetic rubber, as defined for the purposes of Chapter 40, or articles thereof;

  9. saddlery or harness (heading 4201) or trunks, suitcases, handbags or other containers of heading 4202;

  10. plaits, wickerwork or other articles of Chapter 46;

  11. wallcoverings of heading 4814;

  12. goods of Section XI (textiles and textile articles);

  13. articles of Section XII (for example, footwear, headgear, umbrellas, sun umbrellas, walking sticks, whips, riding-crops or parts thereof);

  14. imitation jewellery of heading 7117;

  15. articles of Section XVI (machines and mechanical or electrical appliances);

  16. parts of aircraft or vehicles of Section XVII;

  17. articles of Chapter 90 (for example, optical elements, spectacle frames, drawing instruments);

  18. articles of Chapter 91 (for example, clock or watch cases);

  19. articles of Chapter 92 (for example, musical instruments or parts thereof);

  20. articles of Chapter 94 (for example, furniture, lamps and lighting fittings, illuminated signs, prefabricated buildings);

  21. articles of Chapter 95 (for example, toys, games, sports requisites); or

  22. articles of Chapter 96 (for example, brushes, buttons, slide fasteners, combs, mouthpieces or stems for smoking pipes, cigarette-holders or the like, parts of vacuum flasks or the like, pens, propelling pencils).

Headings 3901 to 3911 apply only to goods of a kind produced by chemical synthesis, falling in the following categories:

  1. liquid synthetic polyolefins of which less than 60 % by volume distils at 300 °C, after conversion to 1 013 mbar when a reduced-pressure distillation method is used (headings 3901 and 3902);

  2. resins, not highly polymerised, of the coumarone-indene type (heading 3911);

  3. other synthetic polymers with an average of at least five monomer units;

  4. silicones (heading 3910);

  5. resols (heading 3909) and other prepolymers.

The expression ‘copolymers’ covers all polymers in which no single monomer unit contributes 95 % or more by weight to the total polymer content.

For the purposes of this chapter, except where the context otherwise requires, copolymers (including co-polycondensates, co-polyaddition products, block copolymers and graft copolymers) and polymer blends are to be classified in the heading covering polymers of that comonomer unit which predominates by weight over every other single comonomer unit. For the purposes of this note, constituent comonomer units of polymers falling in the same heading shall be taken together.

If no single comonomer unit predominates, copolymers or polymer blends, as the case may be, are to be classified in the heading which occurs last in numerical order among those which equally merit consideration.

Chemically modified polymers, that is those in which only appendages to the main polymer chain have been changed by chemical reaction, are to be classified in the heading appropriate to the unmodified polymer. This provision does not apply to graft copolymers.

In headings 3901 to 3914, the expression ‘primary forms’ applies only to the following forms:

  1. liquids and pastes, including dispersions (emulsions and suspensions) and solutions;

  2. blocks of irregular shape, lumps, powders (including moulding powders), granules, flakes and similar bulk forms.

Heading 3915 does not apply to waste, parings and scrap of a single thermoplastic material, transformed into primary forms (headings 3901 to 3914).

For the purposes of heading 3917, the expression ‘tubes, pipes and hoses’ means hollow products, whether semi-manufactured or finished products, of a kind generally used for conveying, conducting or distributing gases or liquids (for example, ribbed garden hose, perforated tubes). This expression also includes sausage casings and other lay-flat tubing. However, except for the last mentioned, those having an internal cross-section other than round, oval, rectangular (in which the length does not exceed one-and-a-half times the width) or in the shape of a regular polygon are not to be regarded as tubes, pipes and hoses but as profile shapes.

For the purposes of heading 3918, the expression ‘wall or ceiling coverings of plastics’ applies to products in rolls, of a width not less than 45 cm, suitable for wall or ceiling decoration, consisting of plastics fixed permanently on a backing of any material other than paper, the layer of plastics (on the face side) being grained, embossed, coloured, design-printed or otherwise decorated.

In headings 3920 and 3921, the expression ‘plates, sheets, film, foil and strip’ applies only to plates, sheets, film, foil and strip (other than those of Chapter 54) and to blocks of regular geometric shape, whether or not printed or otherwise surface-worked, uncut or cut into rectangles (including squares) but not further worked (even if when so cut they become articles ready for use).

Heading 3925 applies only to the following articles, not being products covered by any of the earlier headings of sub-chapter II:

  1. reservoirs, tanks (including septic tanks), vats and similar containers, of a capacity exceeding 300 litres;

  2. structural elements used, for example, in floors, walls or partitions, ceilings or roofs;

  3. gutters and fittings therefor;

  4. doors, windows and their frames and thresholds for doors;

  5. balconies, balustrades, fencing, gates and similar barriers;

  6. shutters, blinds (including venetian blinds) and similar articles and parts and fittings thereof;

  7. large-scale shelving for assembly and permanent installation, for example, in shops, workshops, warehouses;

  8. ornamental architectural features, for example, flutings, cupolas, dovecotes; and

  9. fittings and mountings intended for permanent installation in or on doors, windows, staircases, walls or other parts of buildings, for example, knobs, handles, hooks, brackets, towel rails, switch-plates and other protective plates.

Subheading notes

Within any one heading of this chapter, polymers (including copolymers) and chemically modified polymers are to be classified according to the following provisions:

  1. where there is a subheading named ‘Other’ in the same series:

    1. the designation in a subheading of a polymer by the prefix ‘poly’ (e.g., polyethylene and polyamide-6,6) means that the constituent monomer unit or monomer units of the named polymer taken together must contribute 95 % or more by weight of the total polymer content;

    2. the copolymers named in subheadings 3901 30, 3903 20, 3903 30 and 3904 30 are to be classified in those subheadings, provided that the comonomer units of the named copolymers contribute 95 % or more by weight of the total polymer content;

    3. chemically modified polymers are to be classified in the subheading named ‘Other’, provided that the chemically modified polymers are not more specifically covered by another subheading;

    4. polymers not meeting (1), (2) or (3) above, are to be classified in the subheading, among the remaining subheadings in the series, covering polymers of that monomer unit which predominates by weight over every other single comonomer unit. For this purpose, constituent monomer units of polymers falling in the same subheading shall be taken together. Only the constituent comonomer units of the polymers in the series of subheadings under consideration are to be compared;

  2. where there is no subheading named ‘Other’ in the same series:

    1. polymers are to be classified in the subheading covering polymers of that monomer unit which predominates by weight over every other single comonomer unit. For this purpose, constituent monomer units of polymers falling in the same subheading shall be taken together. Only the constituent comonomer units of the polymers in the series under consideration are to be compared;

    2. chemically modified polymers are to be classified in the subheading appropriate to the unmodified polymer.

Polymer blends are to be classified in the same subheading as polymers of the same monomer units in the same proportions.

For the purposes of subheading 3920 43, the term ‘plasticisers’ includes secondary plasticisers.

Additional note

Where the woven, knitted or crocheted fabrics, felt or nonwovens are present merely for reinforcing purposes, gloves, mittens or mitts impregnated, coated or covered with cellular plastics belong to Chapter 39, even if they are:

  • made up from woven, knitted or crocheted fabrics (other than those of heading 5903), felt or nonwovens impregnated, coated or covered with cellular plastics, or

  • made up from unimpregnated, uncoated or uncovered woven, knitted or crocheted fabrics, felt or nonwovens and subsequently impregnated, coated or covered with cellular plastics.

(Note 3(c) to Chapter 56 and note 2(a)(5) to Chapter 59).

CN codeDescriptionConventional rate of duty (%)Supplementary unit

PRIMARY FORMS

3901Polymers of ethylene, in primary forms390110Polyethylene having a specific gravity of less than 0,9439011010Linear polyethylene6,5—39011090Other6,5—390120Polyethylene having a specific gravity of 0,94 or more39012010Polyethylene in one of the forms mentioned in note 6(b) to this chapter, of a specific gravity of 0,958 or more at 23 °C, containing:
  • 50 mg/kg or less of aluminium,

  • 2 mg/kg or less of calcium,

  • 2 mg/kg or less of chromium,

  • 2 mg/kg or less of iron,

  • 2 mg/kg or less of nickel,

  • 2 mg/kg or less of titanium and

  • 8 mg/kg or less of vanadium,

for the manufacture of chlorosulphonated polyethylene(125)Free—39012090Other6,5—39013000Ethylene-vinyl acetate copolymers6,5—390190Other39019010Ionomer resin consisting of a salt of a terpolymer of ethylene with isobutyl acrylate and methacrylic acidFree—39019020A-B-A block copolymer of polystyrene, ethylene-butylene copolymer and polystyrene, containing by weight 35 % or less of styrene, in one of the forms mentioned in note 6(b) to this chapterFree—39019090Other6,5—3902Polymers of propylene or of other olefins, in primary forms39021000Polypropylene6,5—39022000Polyisobutylene6,5—39023000Propylene copolymers6,5—390290Other39029010A-B-A block copolymer of polystyrene, ethylene-butylene copolymer and polystyrene, containing by weight 35 % or less of styrene, in one of the forms mentioned in note 6(b) to this chapterFree—39029020Polybut-1-ene, a copolymer of but-1-ene with ethylene containing by weight 10 % or less of ethylene, or a blend of polybut-1-ene with polyethylene and/or polypropylene containing by weight 10 % or less of polyethylene and/or 25 % or less of polypropylene, in one of the forms mentioned in note 6(b) to this chapterFree—39029090Other6,5—3903Polymers of styrene, in primary formsPolystyrene39031100Expansible6,5—39031900Other6,5—39032000Styrene-acrylonitrile (SAN) copolymers6,5—39033000Acrylonitrile-butadiene-styrene (ABS) copolymers6,5—390390Other39039010Copolymer, solely of styrene with allyl alcohol, of an acetyl value of 175 or moreFree—39039020Brominated polystyrene, containing by weight 58 % or more but not more than 71 % of bromine, in one of the forms mentioned in note 6(b) to this chapterFree—39039090Other6,5—3904Polymers of vinyl chloride or of other halogenated olefins, in primary forms39041000Poly(vinyl chloride), not mixed with any other substances6,5—Other poly(vinyl chloride)39042100Non-plasticised6,5—39042200Plasticised6,5—39043000Vinyl chloride-vinyl acetate copolymers6,5—39044000Other vinyl chloride copolymers6,5—390450Vinylidene chloride polymers39045010Copolymer of vinylidene chloride with acrylonitrile, in the form of expansible beads of a diameter of 4 micrometres or more but not more than 20 micrometresFree—39045090Other6,5—Fluoropolymers39046100Polytetrafluoroethylene6,5—390469Other39046910Poly(vinyl fluoride), in one of the forms mentioned in note 6(b) to this chapterFree—39046990Other6,5—39049000Other6,5—3905Polymers of vinyl acetate or of other vinyl esters, in primary forms; other vinyl polymers in primary formsPoly(vinyl acetate)39051200In aqueous dispersion6,5—39051900Other6,5—Vinyl acetate copolymers39052100In aqueous dispersion6,5—39052900Other6,5—39053000Poly(vinyl alcohol), whether or not containing unhydrolysed acetate groups6,5—Other39059100Copolymers6,5—390599Other39059910Poly(vinyl formal), in one of the forms mentioned in note 6(b) to this chapter, of a molecular weight of 10 000 or more but not exceeding 40 000 and containing by weight:
  • 9,5 % or more but not more than 13 % of acetyl groups evaluated as vinyl acetate and

  • 5 % or more but not more than 6,5 % of hydroxy groups evaluated as vinyl alcohol

Free—39059990Other6,5—3906Acrylic polymers in primary forms39061000Poly(methyl methacrylate)6,5—390690Other39069010Poly[N-(3-hydroxyimino-1,1-dimethylbutyl)acrylamide]Free—39069020Copolymer of 2-diisopropylaminoethyl methacrylate with decyl methacrylate, in the form of a solution in N,N-dimethylacetamide, containing by weight 55 % or more of copolymerFree—39069030Copolymer of acrylic acid with 2-ethylhexyl acrylate, containing by weight 10 % or more but not more than 11 % of 2-ethylhexyl acrylateFree—39069040Copolymer of acrylonitrile with methyl acrylate, modified with polybutadiene-acrylonitrile (NBR)Free—39069050Polymerisation product of acrylic acid with alkyl methacrylate and small quantities of other monomers, for use as a thickener in the manufacture of textile printing pastes(125)Free—39069060Copolymer of methyl acrylate with ethylene and a monomer containing a non-terminal carboxy group as a substituent, containing by weight 50 % or more of methyl acrylate, whether or not compounded with silica5—39069090Other6,5—3907Polyacetals, other polyethers and epoxide resins, in primary forms; polycarbonates, alkyd resins, polyallyl esters and other polyesters, in primary forms39071000Polyacetals6,5—390720Other polyethersPolyether alcohols39072011Polyethylene glycols6,5—Other39072021With a hydroxyl number not exceeding 1006,5—39072029Other6,5—Other39072091Copolymer of 1-chloro-2,3-epoxypropane with ethylene oxideFree—39072099Other6,5—39073000Epoxide resins6,5—39074000Polycarbonates6,5—39075000Alkyd resins6,5—390760Poly(ethylene terephthalate)39076020Having a viscosity number of 78 ml/g or higher6,5—39076080Other6,5—Other polyesters390791Unsaturated39079110Liquid6,5—39079190Other6,5—390799OtherWith a hydroxyl number not exceeding 10039079911Poly(ethylene naphthalene-2,6-dicarboxylate)Free—39079919Other6,5—Other39079991Poly(ethylene naphthalene-2,6-dicarboxylate)Free—39079999Other6,5—3908Polyamides in primary forms39081000Polyamide-6, -11, -12, -6,6, -6,9, -6,10 or -6,126,5—39089000Other6,5—3909Amino-resins, phenolic resins and polyurethanes, in primary forms39091000Urea resins; thiourea resins6,5—39092000Melamine resins6,5—39093000Other amino-resins6,5—39094000Phenolic resins6,5—390950Polyurethanes39095010Polyurethane of 2,2'-(tert-butylimino)diethanol and 4,4'-methylenedicyclohexyl diisocyanate, in the form of a solution in N,N-dimethylacetamide, containing by weight 50 % or more of polymerFree—39095090Other6,5—39100000Silicones in primary forms6,5—3911Petroleum resins, coumarone-indene resins, polyterpenes, polysulphides, polysulphones and other products specified in note 3 to this chapter, not elsewhere specified or included, in primary forms39111000Petroleum resins, coumarone, indene or coumarone-indene resins and polyterpenes6,5—391190OtherCondensation or rearrangement polymerisation products whether or not chemically modified39119011Poly(oxy-1,4-phenylenesulphonyl-1,4-phenyleneoxy-1,4-phenyleneisopropylidene-1,4-phenylene), in one of the forms mentioned in note 6(b) to this chapter3,5—39119013Poly(thio-1,4-phenylene)Free—39119019Other6,5—Other39119091Copolymer of p-cresol and divinylbenzene, in the form of a solution in N,N-dimethylacetamide containing by weight 50 % or more of polymerFree—39119093Hydrogenated copolymers of vinyltoluene and α-methylstyreneFree—39119099Other6,5—3912Cellulose and its chemical derivatives, not elsewhere specified or included, in primary formsCellulose acetates39121100Non-plasticised6,5—39121200Plasticised6,5—391220Cellulose nitrates (including collodions)Non-plasticised39122011Collodions and celloidin6,5—39122019Other6—39122090Plasticised6,5—Cellulose ethers39123100Carboxymethylcellulose and its salts6,5—391239Other39123910Ethylcellulose6,5—39123920HydroxypropylcelluloseFree—39123980Other6,5—391290Other39129010Cellulose esters6,4—39129090Other6,5—3913Natural polymers (for example, alginic acid) and modified natural polymers (for example, hardened proteins, chemical derivatives of natural rubber), not elsewhere specified or included, in primary forms39131000Alginic acid, its salts and esters5—39139000Other6,5—39140000Ion-exchangers based on polymers of headings 3901 to 3913, in primary forms6,5

WASTE, PARINGS AND SCRAP; SEMI-MANUFACTURES; ARTICLES

3915Waste, parings and scrap, of plastics39151000Of polymers of ethylene6,5—39152000Of polymers of styrene6,5—39153000Of polymers of vinyl chloride6,5—391590Of other plasticsOf addition polymerisation products39159011Of polymers of propylene6,5—39159018Other6,5—39159090Other6,5—3916Monofilament of which any cross-sectional dimension exceeds 1 mm, rods, sticks and profile shapes, whether or not surface-worked but not otherwise worked, of plastics39161000Of polymers of ethylene6,5—391620Of polymers of vinyl chloride39162010Of poly(vinyl chloride)6,5—39162090Other6,5—391690Of other plasticsOf condensation or rearrangement polymerisation products, whether or not chemically modified39169011Of polyesters6,5—39169013Of polyamides6,5—39169015Of epoxide resins6,5—39169019Other6,5—Of addition polymerisation products39169051Of polymers of propylene6,5—39169059Other6,5—39169090Other6,5—3917Tubes, pipes and hoses, and fittings therefor (for example, joints, elbows, flanges), of plastics391710Artificial guts (sausage casings) of hardened protein or of cellulosic materials39171010Of hardened protein5,3—39171090Of cellulosic materials6,5—Tubes, pipes and hoses, rigid391721Of polymers of ethylene39172110Seamless and of a length exceeding the maximum cross-sectional dimension, whether or not surface-worked, but not otherwise worked6,5—39172190Other6,5—391722Of polymers of propylene39172210Seamless and of a length exceeding the maximum cross-sectional dimension, whether or not surface-worked, but not otherwise worked6,5—39172290Other6,5—391723Of polymers of vinyl chloride39172310Seamless and of a length exceeding the maximum cross-sectional dimension, whether or not surface-worked, but not otherwise worked6,5—39172390Other6,5—391729Of other plasticsSeamless and of a length exceeding the maximum cross-sectional dimension, whether or not surface-worked, but not otherwise worked39172912Of condensation or rearrangement polymerisation products, whether or not chemically modified6,5—39172915Of addition polymerisation products6,5—39172919Other6,5—39172990Other6,5—Other tubes, pipes and hoses39173100Flexible tubes, pipes and hoses, having a minimum burst pressure of 27,6 MPa6,5—391732Other, not reinforced or otherwise combined with other materials, without fittingsSeamless and of a length exceeding the maximum cross-sectional dimension, whether or not surface-worked, but not otherwise worked39173210Of condensation or rearrangement polymerisation products, whether or not chemically modified6,5—Of addition polymerisation products39173231Of polymers of ethylene6,5—39173235Of polymers of vinyl chloride6,5—39173239Other6,5—39173251Other6,5—Other39173291Artificial sausage casings6,5—39173299Other6,5—39173300Other, not reinforced or otherwise combined with other materials, with fittings6,5—391739OtherSeamless and of a length exceeding the maximum cross-sectional dimension, whether or not surface-worked, but not otherwise worked39173912Of condensation or rearrangement polymerisation products, whether or not chemically modified6,5—39173915Of addition polymerisation products6,5—39173919Other6,5—39173990Other6,5—39174000Fittings6,5—3918Floor coverings of plastics, whether or not self-adhesive, in rolls or in the form of tiles; wall or ceiling coverings of plastics, as defined in note 9 to this chapter391810Of polymers of vinyl chloride39181010Consisting of a support impregnated, coated or covered with poly(vinyl chloride)6,5m239181090Other6,5m239189000Of other plastics6,5m23919Self-adhesive plates, sheets, film, foil, tape, strip and other flat shapes, of plastics, whether or not in rolls391910In rolls of a width not exceeding 20 cmStrips, the coating of which consists of unvulcanised natural or synthetic rubber39191011Of plasticised poly(vinyl chloride) or of polyethylene6,3—39191013Of non-plasticised poly(vinyl chloride)6,3—39191015Of polypropylene6,3—39191019Other6,3—OtherOf condensation or rearrangement polymerisation products, whether or not chemically modified39191031Of polyesters6,5—39191038Other6,5—Of addition polymerisation products39191061Of plasticised poly(vinyl chloride) or of polyethylene6,5—39191069Other6,5—39191090Other6,5—391990Other39199010Further worked than surface-worked, or cut to shapes other than rectangular (including square)6,5—OtherOf condensation or rearrangement polymerisation products, whether or not chemically modified39199031Of polycarbonates, alkyd resins, polyallyl esters or other polyesters6,5—39199038Other6,5—Of addition polymerisation products39199061Of plasticised poly(vinyl chloride) or of polyethylene6,5—39199069Other6,5—39199090Other6,5—3920Other plates, sheets, film, foil and strip, of plastics, non-cellular and not reinforced, laminated, supported or similarly combined with other materials392010Of polymers of ethyleneOf a thickness not exceeding 0,125 mmOf polyethylene having a specific gravity ofLess than 0,9439201023Polyethylene film, of a thickness of 20 micrometres or more but not exceeding 40 micrometres, for the production of photoresist film used in the manufacture of semiconductors or printed circuits(125)Free—OtherNot printed39201024Stretch film6,5—39201026Other6,5—39201027Printed6,5—392010280,94 or more6,5—39201040Other6,5—Of a thickness exceeding 0,125 mm39201081Synthetic paper pulp, in the form of moist sheets made from unconnected finely branched polyethylene fibrils, whether or not blended with cellulose fibres in a quantity not exceeding 15 %, containing poly(vinyl alcohol) dissolved in water as the moistening agentFree—39201089Other6,5—392020Of polymers of propyleneOf a thickness not exceeding 0,10 mm39202021Biaxially oriented6,5—39202029Other6,5—Of a thickness exceeding 0,10 mmStrip of a width exceeding 5 mm but not exceeding 20 mm of the kind used for packaging39202071Decorative strip6,5—39202079Other6,5—39202090Other6,5—39203000Of polymers of styrene6,5—Of polymers of vinyl chloride392043Containing by weight not less than 6 % of plasticisers39204310Of a thickness not exceeding 1 mm6,5—39204390Of a thickness exceeding 1 mm6,5—392049Other39204910Of a thickness not exceeding 1 mm6,5—39204990Of a thickness exceeding 1 mm6,5—Of acrylic polymers39205100Of poly(methyl methacrylate)6,5—392059Other39205910Copolymer of acrylic and methacrylic esters, in the form of film of a thickness not exceeding 150 micrometresFree—39205990Other6,5—Of polycarbonates, alkyd resins, polyallyl esters or other polyesters39206100Of polycarbonates6,5—392062Of poly(ethylene terephthalate)Of a thickness not exceeding 0,35 mm39206211Poly(ethylene terephthalate) film, of a thickness of 72 micrometres or more but not exceeding 79 micrometres, for the manufacture of flexible magnetic disks(125)Free—39206213Poly(ethylene terephthalate) film, of a thickness of 100 micrometres or more but not exceeding 150 micrometres, for the manufacture of photopolymer printing plates(125)Free—39206219Other6,5—39206290Of a thickness exceeding 0,35 mm6,5—39206300Of unsaturated polyesters6,5—39206900Of other polyesters6,5—Of cellulose or its chemical derivatives392071Of regenerated cellulose39207110Sheets, film or strip, coiled or not, of a thickness of less than 0,75 mm6,5—39207190Other6,5—39207200Of vulcanised fibre5,7—392073Of cellulose acetate39207310Film in rolls or in strips, for cinematography or photography6,3—39207350Sheets, film or strip, coiled or not, of a thickness of less than 0,75 mm6,5—39207390Other6,5—39207900Of other cellulose derivatives6,5—Of other plastics39209100Of poly(vinyl butyral)6,5—39209200Of polyamides6,5—39209300Of amino-resins6,5—39209400Of phenolic resins6,5—392099Of other plasticsOf condensation or rearrangement polymerisation products, whether or not chemically modified39209921Polyimide sheet and strip, uncoated, or coated or covered solely with plasticFree—39209928Other6,5—Of addition polymerisation products39209951Poly(vinyl fluoride) sheetFree—39209953Ion-exchange membranes of fluorinated plastic material, for use in chlor-alkali electrolytic cells(125)Free—39209955Biaxially oriented poly(vinyl alcohol) film, containing by weight 97 % or more of poly(vinyl alcohol), uncoated, of a thickness not exceeding 1 mmFree—39209959Other6,5—39209990Other6,5—3921Other plates, sheets, film, foil and strip, of plasticsCellular39211100Of polymers of styrene6,5—39211200Of polymers of vinyl chloride6,5—392113Of polyurethanes39211310Flexible6,5—39211390Other6,5—39211400Of regenerated cellulose6,5—39211900Of other plastics6,5—392190OtherOf condensation or rearrangement polymerisation products, whether or not chemically modifiedOf polyesters39219011Corrugated sheet and plates6,5—39219019Other6,5—39219030Of phenolic resins6,5—Of amino-resinsLaminated39219041High-pressure laminates with a decorative surface on one or both sides6,5—39219043Other6,5—39219049Other6,5—39219055Other6,5—39219060Of addition polymerisation products6,5—39219090Other6,5—3922Baths, shower-baths, sinks, washbasins, bidets, lavatory pans, seats and covers, flushing cisterns and similar sanitary ware, of plastics39221000Baths, shower-baths, sinks and washbasins6,5—39222000Lavatory seats and covers6,5—39229000Other6,5—3923Articles for the conveyance or packing of goods, of plastics; stoppers, lids, caps and other closures, of plastics39231000Boxes, cases, crates and similar articles6,5—Sacks and bags (including cones)39232100Of polymers of ethylene6,5—392329Of other plastics39232910Of poly(vinyl chloride)6,5—39232990Other6,5—392330Carboys, bottles, flasks and similar articles39233010Of a capacity not exceeding two litres6,5p/st39233090Of a capacity exceeding two litres6,5p/st392340Spools, cops, bobbins and similar supports39234010Spools, reels and similar supports for photographic and cinematographic film or for tapes, films and the like of headings 8523 and 85245,3—39234090Other6,5—392350Stoppers, lids, caps and other closures39235010Caps and capsules for bottles6,5—39235090Other6,5—392390Other39239010Netting extruded in tubular form6,5—39239090Other6,5—3924Tableware, kitchenware, other household articles and toilet articles, of plastics39241000Tableware and kitchenware6,5—392490OtherOf regenerated cellulose39249011Sponges6,5—39249019Other6,5—39249090Other6,5—3925Builders' ware of plastics, not elsewhere specified or included39251000Reservoirs, tanks, vats and similar containers, of a capacity exceeding 300 litres6,5—39252000Doors, windows and their frames and thresholds for doors6,5p/st(125)39253000Shutters, blinds (including venetian blinds) and similar articles and parts thereof6,5—392590Other39259010Fittings and mountings intended for permanent installation in or on doors, windows, staircases, walls or other parts of buildings6,5—39259020Trunking, ducting and cable trays for electrical circuits6,5—39259080Other6,5—3926Other articles of plastics and articles of other materials of headings 3901 to 391439261000Office or school supplies6,5—39262000Articles of apparel and clothing accessories (including gloves, mittens and mitts)6,5—39263000Fittings for furniture, coachwork or the like6,5—39264000Statuettes and other ornamental articles6,5—392690Other39269050Perforated buckets and similar articles used to filter water at the entrance to drains6,5—Other39269091Made from sheet6,5—39269098Other6,5(125)
CHAPTER 40

RUBBER AND ARTICLES THEREOF

Notes

Except where the context otherwise requires, throughout the nomenclature the expression ‘rubber’ means the following products, whether or not vulcanised or hard: natural rubber, balata, gutta-percha, guayule, chicle and similar natural gums, synthetic rubber, factice derived from oils, and such substances reclaimed.

This chapter does not cover:

  1. goods of Section XI (textiles and textile articles);

  2. footwear or parts thereof of Chapter 64;

  3. headgear or parts thereof (including bathing caps) of Chapter 65;

  4. mechanical or electrical appliances or parts thereof of Section XVI (including electrical goods of all kinds), of hard rubber;

  5. articles of Chapter 90, 92, 94 or 96; or

  6. articles of Chapter 95 (other than sports gloves, mittens and mitts and articles of headings 4011 to 4013).

In headings 4001 to 4003 and 4005, the expression ‘primary forms’ applies only to the following forms:

  1. liquids and pastes (including latex, whether or not pre-vulcanised, and other dispersions and solutions);

  2. blocks of irregular shape, lumps, bales, powders, granules, crumbs and similar bulk forms.

In note 1 to this chapter and in heading 4002, the expression ‘synthetic rubber’ applies to:

  1. unsaturated synthetic substances which can be irreversibly transformed by vulcanisation with sulphur into non-thermoplastic substances which, at a temperature between 18 and 29 °C, will not break on being extended to three times their original length and will return, after being extended to twice their original length, within a period of five minutes, to a length not greater than one-and-a-half times their original length. For the purposes of this test, substances necessary for the cross-linking, such as vulcanising activators or accelerators, may be added; the presence of substances as provided for by note 5(b)(ii) and (iii) is also permitted. However, the presence of any substances not necessary for the cross-linking, such as extenders, plasticisers and fillers, is not permitted;

  2. thioplasts (TM); and

  3. natural rubber modified by grafting or mixing with plastics, depolymerised natural rubber, mixtures of unsaturated synthetic substances with saturated synthetic high polymers provided that all the abovementioned products comply with the requirements concerning vulcanisation, elongation and recovery in (a) above.

  1. Headings 4001 and 4002 do not apply to any rubber or mixture of rubbers which has been compounded, before or after coagulation, with:

    1. vulcanising agents, accelerators, retarders or activators (other than those added for the preparation of pre-vulcanised rubber latex);

    2. pigments or other colouring matter, other than those added solely for the purpose of identification;

    3. plasticisers or extenders (except mineral oil in the case of oil-extended rubber), fillers, reinforcing agents, organic solvents or any other substances, except those permitted under (b).

  2. The presence of the following substances in any rubber or mixture of rubbers shall not affect its classification in heading 4001 or 4002, as the case may be, provided that such rubber or mixture of rubbers retains its essential character as a raw material:

    1. emulsifiers or anti-tack agents;

    2. small amounts of breakdown products of emulsifiers;

    3. very small amounts of the following: heat-sensitive agents (generally, for obtaining thermosensitive rubber latexes), cationic surface-active agents (generally, for obtaining electropositive rubber latexes), antioxidants, coagulants, crumbling agents, freeze-resisting agents, peptisers, preservatives, stabilisers, viscosity-control agents, or similar special-purpose additives.

For the purposes of heading 4004, the expression ‘waste, parings and scrap’ means rubber waste, parings and scrap from the manufacture or working of rubber and rubber goods definitely not usable as such because of cutting-up, wear or other reasons.

Thread wholly of vulcanised rubber, of which any cross-sectional dimension exceeds 5 mm, is to be classified as strip, rods or profile shapes, of heading 4008.

Heading 4010 includes conveyor or transmission belts or belting of textile fabric impregnated, coated, covered or laminated with rubber or made from textile yarn or cord impregnated, coated, covered or sheathed with rubber.

In headings 4001, 4002, 4003, 4005 and 4008, the expressions ‘plates’, ‘sheets’ and ‘strip’ apply only to plates, sheets and strip and to blocks of regular geometric shape, uncut or simply cut to rectangular (including square) shape, whether or not having the character of articles and whether or not printed or otherwise surface-worked, but not otherwise cut to shape or further worked.

In heading 4008, the expressions ‘rods’ and ‘profile shapes’ apply only to such products, whether or not cut to length or surface-worked but not otherwise worked.

Additional note

Where the woven, knitted or crocheted fabrics, felt or nonwovens are present merely for reinforcing purposes, gloves, mittens or mitts impregnated, coated or covered with cellular rubber belong to Chapter 40, even if they are:

  • made up from woven, knitted or crocheted fabrics (other than those of heading 5906), felt or nonwovens impregnated, coated or covered with cellular rubber, or

  • made up from unimpregnated, uncoated or uncovered woven, knitted or crocheted fabrics, felt or nonwovens and subsequently impregnated, coated or covered with cellular rubber.

(Note 3(c) to Chapter 56 and note 4, last paragraph, to Chapter 59).

CN codeDescriptionConventional rate of duty (%)Supplementary unit4001Natural rubber, balata, gutta-percha, guayule, chicle and similar natural gums, in primary forms or in plates, sheets or strip40011000Natural rubber latex, whether or not prevulcanisedFree—Natural rubber in other forms40012100Smoked sheetsFree—40012200Technically specified natural rubber (TSNR)Free—40012900OtherFree—40013000Balata, gutta-percha, guayule, chicle and similar natural gumsFree—4002Synthetic rubber and factice derived from oils, in primary forms or in plates, sheets or strip; mixtures of any product of heading 4001 with any product of this heading, in primary forms or in plates, sheets or stripStyrene-butadiene rubber (SBR); carboxylated styrene-butadiene rubber (XSBR)40021100LatexFree—400219Other40021910Styrene-butadiene rubber produced by emulsion polymerisation (E-SBR), in balesFree—40021920Styrene-butadiene-styrene block copolymers produced by solution polymerisation (SBS, thermoplastic elastomers), in granules, crumbs or powdersFree—40021930Styrene-butadiene rubber produced by solution polymerisation (S-SBR) in balesFree—40021990OtherFree—40022000Butadiene rubber (BR)Free—Isobutene-isoprene (butyl) rubber (IIR); halo-isobutene-isoprene rubber (CIIR or BIIR)40023100Isobutene-isoprene (butyl) rubber (IIR)Free—40023900OtherFree—Chloroprene (chlorobutadiene) rubber (CR)40024100LatexFree—40024900OtherFree—Acrylonitrile-butadiene rubber (NBR)40025100LatexFree—40025900OtherFree—40026000Isoprene rubber (IR)Free—40027000Ethylene-propylene-non-conjugated diene rubber (EPDM)Free—40028000Mixtures of any product of heading 4001 with any product of this headingFree—Other40029100LatexFree—400299Other40029910Products modified by the incorporation of plastics2,9—40029990OtherFree—40030000Reclaimed rubber in primary forms or in plates, sheets or stripFree—40040000Waste, parings and scrap of rubber (other than hard rubber) and powders and granules obtained therefromFree—4005Compounded rubber, unvulcanised, in primary forms or in plates, sheets or strip40051000Compounded with carbon black or silicaFree—40052000Solutions; dispersions other than those of subheading 4005 10Free—Other40059100Plates, sheets and stripFree—40059900OtherFree—4006Other forms (for example, rods, tubes and profile shapes) and articles (for example, discs and rings), of unvulcanised rubber40061000‘Camel-back’ strips for retreading rubber tyresFree—40069000OtherFree—40070000Vulcanised rubber thread and cord3—4008Plates, sheets, strip, rods and profile shapes, of vulcanised rubber other than hard rubberOf cellular rubber40081100Plates, sheets and strip3—40081900Other2,9—Of non-cellular rubber400821Plates, sheets and strip40082110Floor coverings and mats3m240082190Other3—40082900Other2,9—4009Tubes, pipes and hoses, of vulcanised rubber other than hard rubber, with or without their fittings (for example, joints, elbows, flanges)Not reinforced or otherwise combined with other materials40091100Without fittings3—40091200With fittings3—Reinforced or otherwise combined only with metal40092100Without fittings3—40092200With fittings3—Reinforced or otherwise combined only with textile materials40093100Without fittings3—40093200With fittings3—Reinforced or otherwise combined with other materials40094100Without fittings3—40094200With fittings3—4010Conveyor or transmission belts or belting, of vulcanised rubberConveyor belts or belting40101100Reinforced only with metal6,5—40101200Reinforced only with textile materials6,5—40101300Reinforced only with plastics6,5—40101900Other6,5—Transmission belts or belting40103100Endless transmission belts of trapezoidal cross-section (V-belts), V-ribbed, of an outside circumference exceeding 60 cm but not exceeding 180 cm6,5—40103200Endless transmission belts of trapezoidal cross-section (V-belts), other than V-ribbed, of an outside circumference exceeding 60 cm but not exceeding 180 cm6,5—40103300Endless transmission belts of trapezoidal cross-section (V-belts), V-ribbed, of an outside circumference exceeding 180 cm but not exceeding 240 cm6,5—40103400Endless transmission belts of trapezoidal cross-section (V-belts), other than V-ribbed, of an outside circumference exceeding 180 cm but not exceeding 240 cm6,5—40103500Endless synchronous belts, of an outside circumference exceeding 60 cm but not exceeding 150 cm6,5—40103600Endless synchronous belts, of an outside circumference exceeding 150 cm but not exceeding 198 cm6,5—40103900Other6,5—4011New pneumatic tyres, of rubber40111000Of a kind used on motor cars (including station wagons and racing cars)4,5p/st401120Of a kind used on buses or lorries40112010With a load index not exceeding 1214,5p/st40112090With a load index exceeding 1214,5p/st40113000Of a kind used on aircraft4,5p/st401140Of a kind used on motorcycles40114020For rims with a diameter not exceeding 33 cm4,5p/st40114080Other4,5p/st40115000Of a kind used on bicycles4p/stOther, having a ‘herring-bone’ or similar tread40116100Of a kind used on agricultural or forestry vehicles and machines4p/st40116200Of a kind used on construction or industrial handling vehicles and machines and having a rim size not exceeding 61 cm4p/st40116300Of a kind used on construction or industrial handling vehicles and machines and having a rim size exceeding 61 cm4p/st40116900Other4p/stOther40119200Of a kind used on agricultural or forestry vehicles and machines4p/st40119300Of a kind used on construction or industrial handling vehicles and machines and having a rim size not exceeding 61 cm4p/st40119400Of a kind used on construction or industrial handling vehicles and machines and having a rim size exceeding 61 cm4p/st40119900Other4p/st4012Retreaded or used pneumatic tyres of rubber; solid or cushion tyres, tyre treads and tyre flaps, of rubberRetreaded tyres40121100Of a kind used on motor cars (including station wagons and racing cars)4,5p/st40121200Of a kind used on buses or lorries4,5p/st40121300Of a kind used on aircraft4,5p/st40121900Other4,5p/st40122000Used pneumatic tyres4,5p/st401290Other40129020Solid or cushion tyres2,5—40129030Tyre treads2,5—40129090Tyre flaps4—4013Inner tubes, of rubber401310Of a kind used on motor cars (including station wagons and racing cars), buses or lorries40131010Of the kind used on motor cars (including station wagons and racing cars)4p/st40131090Of the kind used on buses or lorries4p/st40132000Of a kind used on bicycles4p/st40139000Other4p/st4014Hygienic or pharmaceutical articles (including teats), of vulcanised rubber other than hard rubber, with or without fittings of hard rubber40141000Sheath contraceptivesFree—401490Other40149010Teats, nipple shields, and similar articles for babiesFree—40149090OtherFree—4015Articles of apparel and clothing accessories (including gloves, mittens and mitts), for all purposes, of vulcanised rubber other than hard rubberGloves, mittens and mitts40151100Surgical2pa401519Other40151910Household gloves2,7pa40151990Other2,7pa40159000Other5—4016Other articles of vulcanised rubber other than hard rubber40161000Of cellular rubber3,5—Other40169100Floor coverings and mats2,5—40169200Erasers2,5—40169300Gaskets, washers and other seals2,5—40169400Boat or dock fenders, whether or not inflatable2,5—40169500Other inflatable articles2,5—401699Other40169920Expander sleeves2,5—OtherFor motor vehicles of headings 8701 to 870540169952Rubber-to-metal bonded parts2,5—40169958Other2,5—Other40169991Rubber-to-metal bonded parts2,5—40169999Other2,5—401700Hard rubber (for example, ebonite) in all forms, including waste and scrap; articles of hard rubber40170010Hard rubber (for example, ebonite) in all forms, including waste and scrapFree—40170090Articles of hard rubberFree

SECTION VIII

RAW HIDES AND SKINS, LEATHER, FURSKINS AND ARTICLES THEREOF; SADDLERY AND HARNESS; TRAVEL GOODS, HANDBAGS AND SIMILAR CONTAINERS; ARTICLES OF ANIMAL GUT (OTHER THAN SILKWORM GUT)

CHAPTER 41

RAW HIDES AND SKINS (OTHER THAN FURSKINS) AND LEATHER

Notes

This chapter does not cover:

  1. parings or similar waste, of raw hides or skins (heading 0511);

  2. birdskins or parts of birdskins, with their feathers or down, of heading 0505 or 6701; or

  3. hides or skins, with the hair or wool on, raw, tanned or dressed (Chapter 43); the following are, however, to be classified in Chapter 41, namely, raw hides and skins with the hair or wool on, of bovine animals (including buffalo), of equine animals, of sheep or lambs (except Astrakhan, Broadtail, Caracul, Persian or similar lambs, Indian, Chinese, Mongolian or Tibetan lambs), of goats or kids (except Yemen, Mongolian or Tibetan goats and kids), of swine (including peccary), of chamois, of gazelle, of reindeer, of elk, of deer, of roebucks or of dogs.

  1. Headings 4104 to 4106 do not cover hides and skins which have undergone a tanning (including pre-tanning) process which is reversible (headings 4101 to 4103, as the case may be).

  2. For the purposes of headings 4104 to 4106, the term ‘crust’ includes hides and skins that have been retanned, coloured or fat-liquored (stuffed) prior to drying.

Throughout the nomenclature, the expression ‘composition leather’ means only substances of the kind referred to in heading 4115.

CN codeDescriptionConventional rate of duty (%)Supplementary unit4101Raw 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 split410120Whole hides and skins, of a weight per skin not exceeding 8 kg when simply dried, 10 kg when dry-salted, or 16 kg when fresh, wet-salted or otherwise preserved41012010FreshFreep/st41012030Wet-saltedFreep/st41012050Dried or dry-saltedFreep/st41012090OtherFreep/st410150Whole hides and skins, of a weight exceeding 16 kg41015010FreshFreep/st41015030Wet-saltedFreep/st41015050Dried or dry-saltedFreep/st41015090OtherFreep/st41019000Other, including butts, bends and belliesFree—4102Raw 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 chapter410210With wool on41021010Of lambsFreep/st41021090OtherFreep/stWithout wool on41022100PickledFreep/st41022900OtherFreep/st4103Other 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 chapter410310Of goats or kids41031020FreshFreep/st41031050Salted or driedFreep/st41031090OtherFreep/st41032000Of reptilesFree—41033000Of swineFree—41039000OtherFree—4104Tanned or crust hides and skins of bovine (including buffalo) or equine animals, without hair on, whether or not split, but not further preparedIn the wet state (including wet-blue)410411Full grains, unsplit; grain splits41041110Whole bovine (including buffalo) hides and skins, of a unit surface area not exceeding 28 square feet (2,6 m2)Freep/stOtherOf bovine (including buffalo) animals41041151Whole hides and skins, of a unit surface area exceeding 28 square feet (2,6 m2)Freep/st41041159OtherFreep/st41041190Other5,5p/st410419Other41041910Whole bovine (including buffalo) hides and skins, of a unit surface area not exceeding 28 square feet (2,6 m2)Freep/stOtherOf bovine (including buffalo) animals41041951Whole hides and skins, of a unit surface area exceeding 28 square feet (2,6 m2)Freep/st41041959OtherFreep/st41041990Other5,5p/stIn the dry state (crust)410441Full grains, unsplit; grain splitsWhole bovine (including buffalo) hides and skins, of a unit surface area not exceeding 28 square feet (2,6 m2)41044111East India kip, whole, whether or not the heads and legs have been removed, each of a net weight of not more than 4,5 kg, not further prepared than vegetable tanned, whether or not having undergone certain treatments, but obviously unsuitable for immediate use for the manufacture of leather articlesFreep/st41044119Other6,5p/stOtherOf bovine (including buffalo) animals41044151Whole hides and skins, of a unit surface area exceeding 28 square feet (2,6 m2)6,5p/st41044159Other6,5p/st41044190Other5,5p/st410449OtherWhole bovine (including buffalo) hides and skins, of a unit surface area not exceeding 28 square feet (2,6 m2)41044911East India kip, whole, whether or not the heads and legs have been removed, each of a net weight of not more than 4,5 kg, not further prepared than vegetable tanned, whether or not having undergone certain treatments, but obviously unsuitable for immediate use for the manufacture of leather articlesFreep/st41044919Other6,5p/stOtherOf bovine (including buffalo) animals41044951Whole hides and skins, of a unit surface area exceeding 28 square feet (2,6 m2)6,5p/st41044959Other6,5p/st41044990Other5,5p/st4105Tanned or crust skins of sheep or lambs, without wool on, whether or not split, but not further prepared410510In the wet state (including wet-blue)41051010Not split2—41051090Split2—410530In the dry state (crust)41053010Vegetable pre-tanned Indian hair sheep, whether or not having undergone certain treatments, but obviously unsuitable for immediate use for the manufacture of leather articlesFreep/stOther41053091Not split2p/st41053099Split2p/st4106Tanned or crust hides and skins of other animals, without wool or hair on, whether or not split, but not further preparedOf goats or kids410621In the wet state (including wet-blue)41062110Not split2—41062190Split2—410622In the dry state (crust)41062210Vegetable pre-tanned Indian goat or kid, whether or not having undergone certain treatments, but obviously unsuitable for immediate use for the manufacture of leather articlesFreep/st41062290Other2p/stOf swine410631In the wet state (including wet-blue)41063110Not split2—41063190Split2—410632In the dry state (crust)41063210Not split2p/st41063290Split2p/st410640Of reptiles41064010Vegetable pre-tannedFreep/st41064090Other2p/stOther41069100In the wet state (including wet-blue)2—41069200In the dry state (crust)2p/st4107Leather 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 4114Whole hides and skins410711Full grains, unsplitBovine (including buffalo) leather, of a unit surface area not exceeding 28 square feet (2,6 m2)41071111Boxcalf6,5m241071119Other6,5m241071190Other6,5m2410712Grain splitsBovine (including buffalo) leather, of a unit surface area not exceeding 28 square feet (2,6 m2)41071211Boxcalf6,5m241071219Other6,5m2Other41071291Bovine (including buffalo) leather5,5m241071299Equine leather6,5m2410719Other41071910Bovine (including buffalo) leather, of a unit surface area not exceeding 28 square feet (2,6 m2)6,5m241071990Other6,5m2Other, including sides410791Full grains, unsplit41079110Sole leather6,5—41079190Other6,5m2410792Grain splits41079210Bovine (including buffalo) leather5,5m241079290Equine leather6,5m2410799Other41079910Bovine (including buffalo) leather6,5m241079990Equine leather6,5m2410841094110411141120000Leather 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 41143,5m24113Leather 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 411441131000Of goats or kids3,5m241132000Of swine2m241133000Of reptiles2m241139000Other2m24114Chamois (including combination chamois) leather; patent leather and patent laminated leather; metallised leather411410Chamois (including combination chamois) leather41141010Of sheep or lambs2,5p/st41141090Of other animals2,5p/st41142000Patent leather and patent laminated leather; metallised leather2,5m24115Composition 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 flour41151000Composition leather with a basis of leather or leather fibre, in slabs, sheets or strip, whether or not in rolls2,5—41152000Parings and other waste of leather or of composition leather, not suitable for the manufacture of leather articles; leather dust, powder and flourFree
CHAPTER 42

ARTICLES OF LEATHER; SADDLERY AND HARNESS; TRAVEL GOODS, HANDBAGS AND SIMILAR CONTAINERS; ARTICLES OF ANIMAL GUT (OTHER THAN SILKWORM GUT)

Notes

This chapter does not cover:

  1. sterile surgical catgut or similar sterile suture materials (heading 3006);

  2. articles of apparel and clothing accessories (except gloves, mittens and mitts), lined with furskin or artificial fur or to which furskin or artificial fur is attached on the outside except as mere trimming (heading 4303 or 4304);

  3. made-up articles of netting (heading 5608);

  4. articles of Chapter 64;

  5. headgear or parts thereof of Chapter 65;

  6. whips, riding-crops or other articles of heading 6602;

  7. cuff links, bracelets or other imitation jewellery (heading 7117);

  8. fittings or trimmings for harness, such as stirrups, bits, horse brasses and buckles, separately presented (generally, Section XV);

  9. strings, skins for drums or the like, or other parts of musical instruments (heading 9209);

  10. articles of Chapter 94 (for example, furniture, lamps and lighting fittings);

  11. articles of Chapter 95 (for example, toys, games, sports requisites); or

  12. buttons, press-fasteners, snap-fasteners, press studs, button moulds or other parts of these articles, button blanks, of heading 9606.

  1. In addition to the provisions of note 1 above, heading 4202 does not cover:

    1. bags made of sheeting of plastics, whether or not printed, with handles, not designed for prolonged use (heading 3923);

    2. articles of plaiting materials (heading 4602).

  2. Articles of headings 4202 and 4203 which have parts of precious metal or metal clad with precious metal, of natural or cultured pearls, of precious or semi-precious stones (natural, synthetic or reconstructed) remain classified in those headings, even if such parts constitute more than minor fittings or minor ornamentation, provided that these parts do not give the articles their essential character. If, on the other hand, the parts give the articles their essential character, the articles are to be classified in Chapter 71.

For the purposes of heading 4203, the expression ‘articles of apparel and clothing accessories’ applies, inter alia, to gloves, mittens and mitts (including those for sport or for protection), aprons and other protective clothing, braces, belts, bandoliers and wrist straps, but excluding watch straps (heading 9113).

Additional note

For the purposes of the subheadings of heading 4202, the term ‘outer surface’ shall refer to the material of the outer surface of the container being visible to the naked eye, even where this material is the outer layer of a combination of materials which makes up the outer material of the container.

CN codeDescriptionConventional rate of duty (%)Supplementary unit42010000Saddlery and harness for any animal (including traces, leads, knee pads, muzzles, saddle-cloths, saddlebags, dog coats and the like), of any material2,7—4202Trunks, suitcases, vanity cases, executive-cases, briefcases, school satchels, spectacle cases, binocular cases, camera cases, musical instrument cases, gun cases, holsters and similar containers; travelling-bags, insulated food or beverages bags, toilet bags, rucksacks, handbags, shopping-bags, wallets, purses, map-cases, cigarette-cases, tobacco-pouches, tool bags, sports bags, bottle-cases, jewellery boxes, powder boxes, cutlery cases and similar containers, of leather or of composition leather, of sheeting of plastics, of textile materials, of vulcanised fibre or of paperboard, or wholly or mainly covered with such materials or with paperTrunks, suitcases, vanity cases, executive-cases, briefcases, school satchels and similar containers420211With outer surface of leather, of composition leather or of patent leather42021110Executive-cases, briefcases, school satchels and similar containers3p/st42021190Other3—420212With outer surface of plastics or of textile materialsIn the form of plastic sheeting42021211Executive-cases, briefcases, school satchels and similar containers9,7p/st42021219Other9,7—42021250Of moulded plastic material5,2—Of other materials, including vulcanised fibre42021291Executive-cases, briefcases, school satchels and similar containers3,7p/st42021299Other3,7—420219Other42021910Of aluminium5,7—42021990Of other materials3,7—Handbags, whether or not with shoulder strap, including those without handle42022100With outer surface of leather, of composition leather or of patent leather3p/st420222With outer surface of plastic sheeting or of textile materials42022210Of plastic sheeting9,7p/st42022290Of textile materials3,7p/st42022900Other3,7p/stArticles of a kind normally carried in the pocket or in the handbag42023100With outer surface of leather, of composition leather or of patent leather3—420232With outer surface of plastic sheeting or of textile materials42023210Of plastic sheeting9,7—42023290Of textile materials3,7—42023900Other3,7—Other420291With outer surface of leather, of composition leather or of patent leather42029110Travelling-bags, toilet bags, rucksacks and sports bags3—42029180Other3—420292With outer surface of plastic sheeting or of textile materialsOf plastic sheeting42029211Travelling-bags, toilet bags, rucksacks and sports bags9,7—42029215Musical instrument cases6,7—42029219Other9,7—Of textile materials42029291Travelling-bags, toilet bags, rucksacks and sports bags2,7—42029298Other2,7—42029900Other3,7—4203Articles of apparel and clothing accessories, of leather or of composition leather42031000Articles of apparel4—Gloves, mittens and mitts42032100Specially designed for use in sports9pa420329Other42032910Protective for all trades9paOther42032991Men's and boys'7pa42032999Other7pa42033000Belts and bandoliers5—42034000Other clothing accessories5—420400Articles of leather, or of composition leather, of a kind used in machinery or mechanical appliances or for other technical uses42040010Conveyor or transmission belts or belting2—42040090Other3—42050000Other articles of leather or of composition leather2,5—4206Articles of gut (other than silkworm gut), of goldbeater's skin, of bladders or of tendons42061000Catgut1,7—42069000Other1,7
CHAPTER 43

FURSKINS AND ARTIFICIAL FUR; MANUFACTURES THEREOF

Notes

Throughout the nomenclature, references to ‘furskins’, other than to raw furskins of heading 4301, apply to hides or skins of all animals which have been tanned or dressed with the hair or wool on.

This chapter does not cover:

  1. birdskins or parts of birdskins, with their feathers or down (heading 0505 or 6701);

  2. raw hides or skins, with the hair or wool on, of Chapter 41 (see note 1(c) to that chapter);

  3. gloves, mittens and mitts consisting of leather and furskin or of leather and artificial fur (heading 4203);

  4. articles of Chapter 64;

  5. headgear or parts thereof of Chapter 65; or

  6. articles of Chapter 95 (for example, toys, games, sports requisites).

Heading 4303 includes furskins and parts thereof, assembled with the addition of other materials, and furskins and parts thereof, sewn together in the form of garments or parts or accessories of garments or in the form of other articles.

Articles of apparel and clothing accessories (except those excluded by note 2) lined with furskin or artificial fur or to which furskin or artificial fur is attached on the outside except as mere trimming are to be classified in heading 4303 or 4304, as the case may be.

Throughout the nomenclature, the expression ‘artificial fur’ means any imitation of furskin consisting of wool, hair or other fibres gummed or sewn on to leather, woven fabric or other materials, but does not include imitation furskins obtained by weaving or knitting (generally, heading 5801 or 6001).

CN codeDescriptionConventional rate of duty (%)Supplementary unit4301Raw furskins (including heads, tails, paws and other pieces or cuttings, suitable for furriers' use), other than raw hides and skins of heading 4101, 4102 or 410343011000Of mink, whole, with or without head, tail or pawsFreep/st43013000Of lamb, the following: Astrakhan, Broadtail, Caracul, Persian and similar lamb, Indian, Chinese, Mongolian or Tibetan lamb, whole, with or without head, tail or pawsFreep/st43016000Of fox, whole, with or without head, tail or pawsFreep/st430170Of seal, whole, with or without head, tail or paws43017010Of whitecoat pups of harp seal or of pups of hooded seal (blue-backs)Freep/st43017090OtherFreep/st430180Other furskins, whole, with or without head, tail or paws43018030Of marmotsFreep/st43018050Of wild felinesFreep/st43018080OtherFree—43019000Heads, tails, paws and other pieces or cuttings, suitable for furriers' useFree—4302Tanned or dressed furskins (including heads, tails, paws and other pieces or cuttings), unassembled, or assembled (without the addition of other materials) other than those of heading 4303Whole skins, with or without head, tail or paws, not assembled43021100Of minkFreep/st43021300Of lamb, the following: Astrakhan, Broadtail, Caracul, Persian and similar lamb, Indian, Chinese, Mongolian or Tibetan lambFreep/st430219Other43021910Of beaverFreep/st43021920Of muskratFreep/st43021930Of foxFreep/st43021935Of rabbit or hareFreep/stOf seal43021941Of whitecoat pups of harp seal or of pups of hooded seal (blue-backs)2,2p/st43021949Other2,2p/st43021950Of sea otters or of nutria (coypu)2,2p/st43021960Of marmots2,2p/st43021970Of wild felines2,2p/st43021980Of sheep or lambs2,2p/st43021995Other2,2—43022000Heads, tails, paws and other pieces or cuttings, not assembledFree—430230Whole skins and pieces or cuttings thereof, assembled43023010‘Dropped’ furskins2,7—Other43023021Of mink2,2p/st43023025Of rabbit or hare2,2p/st43023031Of lamb, the following: Astrakhan, Broadtail, Caracul, Persian and similar lamb, Indian, Chinese, Mongolian or Tibetan lamb2,2p/st43023041Of muskrat2,2p/st43023045Of fox2,2p/stOf seal43023051Of whitecoat pups of harp seal or of pups of hooded seal (blue-backs)2,2p/st43023055Other2,2p/st43023061Of sea otters or of nutria (coypu)2,2p/st43023071Of wild felines2,2p/st43023095Other2,2—4303Articles of apparel, clothing accessories and other articles of furskin430310Articles of apparel and clothing accessories43031010Of furskins of whitecoat pups of harp seal or of pups of hooded seal (blue-backs)3,7—43031090Other3,7—43039000Other3,7—43040000Artificial fur and articles thereof3,2

SECTION IX

WOOD AND ARTICLES OF WOOD; WOOD CHARCOAL; CORK AND ARTICLES OF CORK; MANUFACTURES OF STRAW, OF ESPARTO OR OF OTHER PLAITING MATERIALS; BASKETWARE AND WICKERWORK

CHAPTER 44

WOOD AND ARTICLES OF WOOD; WOOD CHARCOAL

Notes

This chapter does not cover:

  1. wood, in chips, in shavings, crushed, ground or powdered, of a kind used primarily in perfumery, in pharmacy, or for insecticidal, fungicidal or similar purposes (heading 1211);

  2. bamboos or other materials of a woody nature of a kind used primarily for plaiting, in the rough, whether or not split, sawn lengthwise or cut to length (heading 1401);

  3. wood, in chips, in shavings, ground or powdered, of a kind used primarily in dyeing or in tanning (heading 1404);

  4. activated charcoal (heading 3802);

  5. articles of heading 4202;

  6. goods of Chapter 46;

  7. footwear or parts thereof of Chapter 64;

  8. goods of Chapter 66 (for example, umbrellas and walking sticks and parts thereof);

  9. goods of heading 6808;

  10. imitation jewellery of heading 7117;

  11. goods of Section XVI or XVII (for example, machine parts, cases, covers, cabinets for machines and apparatus and wheelwrights' wares);

  12. goods of Section XVIII (for example, clock cases and musical instruments and parts thereof);

  13. parts of firearms (heading 9305);

  14. articles of Chapter 94 (for example, furniture, lamps and lighting fittings, prefabricated buildings);

  15. articles of Chapter 95 (for example, toys, games, sports requisites);

  16. articles of Chapter 96 (for example, smoking pipes and parts thereof, buttons, pencils) excluding bodies and handles, of wood, for articles of heading 9603; or

  17. articles of Chapter 97 (for example, works of art).

In this chapter, the expression ‘densified wood’ means wood which has been subjected to chemical or physical treatment (being, in the case of layers bonded together, treatment in excess of that needed to ensure a good bond), and which has thereby acquired increased density or hardness together with improved mechanical strength or resistance to chemical or electrical agencies.

Headings 4414 to 4421 apply to articles of the respective descriptions of particle board or similar board, fibreboard, laminated wood or densified wood as they apply to such articles of wood.

Products of heading 4410, 4411 or 4412 may be worked to form the shapes provided for in respect of the goods of heading 4409, curved, corrugated, perforated, cut or formed to shapes other than square or rectangular or submitted to any other operation, provided it does not give them the character of articles of other headings.

Heading 4417 does not apply to tools in which the blade, working edge, working surface or other working part is formed by any of the materials specified in note 1 to Chapter 82.

Subject to note 1 above and except where the context otherwise requires, any reference to ‘wood’ in a heading of this chapter applies also to bamboos and other materials of a woody nature.

Subheading note

For the purposes of subheadings 4403 41 to 4403 49, 4407 24 to 4407 29, 4408 31 to 4408 39 and 4412 13 to 4412 99, the expression ‘tropical wood’ means one of the following types of wood: abura, acajou d'Afrique, afrormosia, ako, alan, andiroba, aningré, avodiré, azobé, balau, balsa, bossé clair, bossé foncé, cativo, cedro, dabema, dark red meranti, dibétou, doussié, framiré, freijo, fromager, fuma, geronggang, ilomba, imbuia, ipé, iroko, jaboty, jelutong, jequitiba, jongkong, kapur, kempas, keruing, kosipo, kotibé, koto, light red meranti, limba, louro, maçaranduba, mahogany, makoré, mandioqueira, mansonia, mengkulang, meranti bakau, merawan, merbau, merpauh, mersawa, moabi, niangon, nyatoh, obeche, okoumé, onzabili, orey, ovengkol, ozigo, padauk, paldao, palissandre de Guatemala, palissandre de Para, palissandre de Rio, palissandre de Rose, pau Amarelo, pau marfim, pulai, punah, quaruba, ramin, sapelli, saqui-saqui, sepetir, sipo, sucupira, suren, tauari, teak, tiama, tola, virola, white lauan, white meranti, white seraya, yellow meranti.

Additional notes

For the purposes of heading 4405, ‘wood flour’ means wood powder of which not more than 8 % by weight is retained by a sieve with an aperture of 0,63 mm.

For the purposes of subheadings 4414 00 10, 4418 10 10, 4418 20 10, 4419 00 10, 4420 10 11 and 4420 90 91, ‘tropical wood’ means the following tropical woods: okoumé, obeche, sapelli, sipo, acajou d'Afrique, makoré, iroko, tiama, mansonia, ilomba, dibétou, limba, azobé, dark red meranti, light red meranti, meranti bakau, white lauan, white meranti, white seraya, yellow meranti, alan, keruing, ramin, kapur, teak, jongkong, merbau, jelutong, kempas, virola, mahogany (Swietenia spp.), imbuia, balsa, palissandre de Rio, palissandre de Para and palissandre de Rose.

CN codeDescriptionConventional rate of duty (%)Supplementary unit4401Fuel wood, in logs, in billets, in twigs, in faggots or in similar forms; wood in chips or particles; sawdust and wood waste and scrap, whether or not agglomerated in logs, briquettes, pellets or similar forms44011000Fuel wood, in logs, in billets, in twigs, in faggots or in similar formsFree—Wood in chips or particles44012100ConiferousFree—44012200Non-coniferousFree—440130Sawdust and wood waste and scrap, whether or not agglomerated in logs, briquettes, pellets or similar forms44013010SawdustFree—44013090OtherFree—44020000Wood charcoal (including shell or nut charcoal), whether or not agglomeratedFree—4403Wood in the rough, whether or not stripped of bark or sapwood, or roughly squared44031000Treated with paint, stains, creosote or other preservativesFreem3440320Other, coniferousSpruce of the species ‘Picea abies Karst.’ or silver fir (Abies alba Mill.)44032011SawlogsFreem344032019OtherFreem3Pine of the species ‘Pinus sylvestris L.’44032031SawlogsFreem344032039OtherFreem3Other44032091SawlogsFreem344032099OtherFreem3Other, of tropical wood specified in subheading note 1 to this chapter44034100Dark red meranti, light red meranti and meranti bakauFreem3440349Other44034910Sapelli, acajou d'Afrique and irokoFreem344034920OkouméFreem344034940SipoFreem344034995OtherFreem3Other440391Of oak (Quercus spp.)44039110SawlogsFreem344039190OtherFreem3440392Of beech (Fagus spp.)44039210SawlogsFreem344039290OtherFreem3440399Other44039910Of poplarFreem344039930Of eucalyptusFreem3Of birch44039951SawlogsFreem344039959OtherFreem344039995OtherFreem34404Hoopwood; split poles; piles, pickets and stakes of wood, pointed but not sawn lengthwise; wooden sticks, roughly trimmed but not turned, bent or otherwise worked, suitable for the manufacture of walking sticks, umbrellas, tool handles or the like; chipwood and the like44041000ConiferousFree—44042000Non-coniferousFree—44050000Wood wool; wood flourFree—4406Railway or tramway sleepers (cross-ties) of wood44061000Not impregnatedFreem344069000OtherFreem34407Wood sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or end-jointed, of a thickness exceeding 6 mm440710Coniferous44071015Sanded; end-jointed, whether or not planed or sandedFreem3OtherPlaned44071031Spruce of the species ‘Picea abies Karst.’ or silver fir (Abies alba Mill.)Freem344071033Pine of the species ‘Pinus sylvestris L.Freem344071038OtherFreem3Other44071091Spruce of the species ‘Picea abies Karst.’ or silver fir (Abies alba Mill.)Freem344071093Pine of the species ‘Pinus sylvestris L.Freem344071098OtherFreem3Of tropical wood specified in subheading note 1 to this chapter440724Virola, mahogany (Swietenia spp.), imbuia and balsa44072415Sanded; end-jointed, whether or not planed or sanded4,9(133)—Other44072430Planed4(133)m344072490OtherFreem3440725Dark red meranti, light red meranti and meranti bakau44072510End-jointed, whether or not planed or sanded4,9(133)—Other44072530Planed4(133)m344072550Sanded4,9(133)—44072590OtherFreem3440726White lauan, white meranti, white seraya, yellow meranti and alan44072610End-jointed, whether or not planed or sanded4,9(133)—Other44072630Planed4(133)m344072650Sanded4,9(133)—44072690OtherFreem3440729Other44072905End-jointed, whether or not planed or sanded4,9(133)—OtherKeruing, ramin, kapur, teak, jongkong, merbau, jelutong, kempas, okoumé, obeche, sapelli, sipo, acajou d'Afrique, makoré, iroko, tiama, mansonia, ilomba, dibétou, limba, azobé, palissandre de Rio, palissandre de Para and palissandre de RosePlaned44072920Palissandre de Rio, palissandre de Para and palissandre de Rose4,9(133)m344072930Other4(133)m344072950Sanded4,9(133)—Other44072961AzobéFreem344072969OtherFreem3Other44072983Planed4(133)m344072985Sanded4,9(133)—44072995OtherFreem3Other440791Of oak (Quercus spp.)44079115Sanded; end-jointed, whether or not planed or sandedFree—OtherPlaned44079131Blocks, strips and friezes for parquet or wood block flooring, not assembledFreem244079139OtherFreem344079190OtherFreem344079200Of beech (Fagus spp.)Freem3440799Other44079910End-jointed, whether or not planed or sandedFree—Other44079930PlanedFreem344079950Sanded2,5—Other44079991Of poplarFreem344079996Of tropical woodFreem344079997OtherFreem34408Sheets for veneering (including those obtained by slicing laminated wood), for plywood or for other similar laminated wood and other wood, sawn lengthwise, sliced or peeled, whether or not planed, sanded, spliced or end-jointed, of a thickness not exceeding 6 mm440810Coniferous44081015Planed; sanded; end-jointed, whether or not planed or sanded3—Other44081091Small boards for the manufacture of pencils(133)Free—Other44081093Of a thickness not exceeding 1 mm4m344081099Of a thickness exceeding 1 mm4m3Of tropical wood specified in subheading note 1 to this chapter440831Dark red meranti, light red meranti and meranti bakau44083111End-jointed, whether or not planed or sanded4,9—Other44083121Planed4m344083125Sanded4,9—44083130Other6m3440839OtherWhite lauan, sipo, limba, okoumé, obeche, acajou d'Afrique, sapelli, virola, mahogany (Swietenia spp.), palissandre de Rio, palissandre de Para and palissandre de Rose44083915Sanded; end-jointed, whether or not planed or sanded4,9—Other44083921Planed4m3Other44083931Of a thickness not exceeding 1 mm6m344083935Of a thickness exceeding 1 mm6m3Other44083955Planed; sanded; end-jointed, whether or not planed or sanded3—Other44083970Small boards for the manufacture of pencils(133)Free—Other44083985Of a thickness not exceeding 1 mm4m344083995Of a thickness exceeding 1 mm4m3440890Other44089015Planed; sanded; end-jointed, whether or not planed or sanded3—Other44089035Small boards for the manufacture of pencils(133)Free—Other44089085Of a thickness not exceeding 1 mm4m344089095Of a thickness exceeding 1 mm4m34409Wood (including strips and friezes for parquet flooring, not assembled) continuously shaped (tongued, grooved, rebated, chamfered, V-jointed, beaded, moulded, rounded or the like) along any of its edges, ends or faces, whether or not planed, sanded or end-jointed440910Coniferous44091011Mouldings for frames for paintings, photographs, mirrors or similar objectsFreem44091018OtherFree—440920Non-coniferous44092011Mouldings for frames for paintings, photographs, mirrors or similar objectsFreemOther44092091Blocks, strips and friezes for parquet or wood block flooring, not assembledFreem244092098OtherFree—4410Particle board and similar board (for example, oriented strand board and waferboard) of wood or other ligneous materials, whether or not agglomerated with resins or other organic binding substancesOriented strand board and waferboard, of wood44102100Unworked or not further worked than sanded7m344102900Other7m3Other, of wood44103100Unworked or not further worked than sanded7m344103200Surface-covered with melamine-impregnated paper7m344103300Surface-covered with decorative laminates of plastics7m344103900Other7m344109000Other7m34411Fibreboard of wood or other ligneous materials, whether or not bonded with resins or other organic substancesFibreboard of a density exceeding 0,8 g/cm3441111Not mechanically worked or surface covered44111110Medium density fibreboard (MDF)7m244111190Other7m2441119Other44111910Medium density fibreboard (MDF)7m244111990Other7m2Fibreboard of a density exceeding 0,5 g/cm3 but not exceeding 0,8 g/cm3441121Not mechanically worked or surface covered44112110Medium density fibreboard (MDF)7m244112190Other7m2441129Other44112910Medium density fibreboard (MDF)7m244112990Other7m2Fibreboard of a density exceeding 0,35 g/cm3 but not exceeding 0,5 g/cm3441131Not mechanically worked or surface covered44113110Medium density fibreboard (MDF)7m244113190Other7m2441139Other44113910Medium density fibreboard (MDF)7m244113990Other7m2Other44119100Not mechanically worked or surface covered7m244119900Other7m24412Plywood, veneered panels and similar laminated woodPlywood consisting solely of sheets of wood, each ply not exceeding 6 mm thickness441213With at least one outer ply of tropical wood specified in subheading note 1 to this chapter44121310Of dark red meranti, light red meranti, white lauan, sipo, limba, obeche, okoumé, acajou d'Afrique, sapelli, virola, mahogany (Swietenia spp.), palissandre de Rio, palissandre de Para and palissandre de Rose10m344121390Other7m344121400Other, with at least one outer ply of non-coniferous wood7m344121900Other7(133)m3Other, with at least one outer ply of non-coniferous wood441222With at least one ply of tropical wood specified in subheading note 1 to this chapter44122210Containing at least one layer of particle board6m3Other44122291Blockboard, laminboard and battenboard10m344122299Other10m344122300Other, containing at least one layer of particle board6m3441229Other44122920Blockboard, laminboard and battenboard10m344122980Other10m3Other441292With at least one ply of tropical wood specified in subheading note 1 to this chapter44129210Containing at least one layer of particle board6m3Other44129291Blockboard, laminboard and battenboard6m344129299Other10(133)m344129300Other, containing at least one layer of particle board6m3441299Other44129920Blockboard, laminboard and battenboard6m344129980Other10(133)m344130000Densified wood, in blocks, plates, strips or profile shapesFreem3441400Wooden frames for paintings, photographs, mirrors or similar objects44140010Of tropical wood, as specified in additional note 2 to this chapter5,1(133)—44140090Of other woodFree—4415Packing cases, boxes, crates, drums and similar packings, of wood; cable-drums of wood; pallets, box pallets and other load boards, of wood; pallet collars of wood441510Cases, boxes, crates, drums and similar packings; cable-drums44151010Cases, boxes, crates, drums and similar packings4—44151090Cable-drums3—441520Pallets, box pallets and other load boards; pallet collars44152020Flat pallets; pallet collars3p/st44152090Other4—44160000Casks, barrels, vats, tubs and other coopers' products and parts thereof, of wood, including stavesFree—44170000Tools, tool bodies, tool handles, broom or brush bodies and handles, of wood; boot or shoe lasts and trees, of woodFree—4418Builders' joinery and carpentry of wood, including cellular wood panels, assembled parquet panels, shingles and shakes441810Windows, French windows and their frames44181010Of tropical wood, as specified in additional note 2 to this chapter3p/st(133)44181050Coniferous3p/st(133)44181090Other3p/st(133)441820Doors and their frames and thresholds44182010Of tropical wood, as specified in additional note 2 to this chapter6(133)p/st(133)44182050ConiferousFreep/st(133)44182080Of other woodFreep/st(133)441830Parquet panels44183010For mosaic floors3m2Other44183091Composed of two or more layers of woodFreem244183099OtherFreem244184000Shuttering for concrete constructional workFree—44185000Shingles and shakesFree—441890Other44189010Glue-laminated timberFree—44189090OtherFree—441900Tableware and kitchenware, of wood44190010Of tropical wood, as specified in additional note 2 to this chapter3(133)—44190090Of other woodFree—4420Wood marquetry and inlaid wood; caskets and cases for jewellery or cutlery, and similar articles, of wood; statuettes and other ornaments, of wood; wooden articles of furniture not falling in Chapter 94442010Statuettes and other ornaments, of wood44201011Of tropical wood, as specified in additional note 2 to this chapter6(133)—44201019Of other woodFree—442090Other44209010Wood marquetry and inlaid wood4m3Other44209091Of tropical wood, as specified in additional note 2 to this chapter6(133)—44209099OtherFree—4421Other articles of wood44211000Clothes hangersFreep/st442190Other44219091Of fibreboard4—44219098OtherFree
CHAPTER 45

CORK AND ARTICLES OF CORK

Note

This chapter does not cover:

  1. footwear or parts of footwear of Chapter 64;

  2. headgear or parts of headgear of Chapter 65; or

  3. articles of Chapter 95 (for example, toys, games, sports requisites).

CN codeDescriptionConventional rate of duty (%)Supplementary unit4501Natural cork, raw or simply prepared; waste cork; crushed, granulated or ground cork45011000Natural cork, raw or simply preparedFree—45019000OtherFree—45020000Natural cork, debacked or roughly squared, or in rectangular (including square) blocks, plates, sheets or strip (including sharp-edged blanks for corks or stoppers)Free—4503Articles of natural cork450310Corks and stoppers45031010Cylindrical4,7—45031090Other4,7—45039000Other4,7—4504Agglomerated cork (with or without a binding substance) and articles of agglomerated cork450410Blocks, plates, sheets and strip; tiles of any shape; solid cylinders, including discsCorks and stoppers45041011For sparkling wine, including those with discs of natural cork4,7—45041019Other4,7—Other45041091With a binding substance4,7—45041099Other4,7—450490Other45049020Corks and stoppers4,7—45049080Other4,7
CHAPTER 46

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

Notes

In this chapter, the expression ‘plaiting materials’ means materials in a state or form suitable for plaiting, interlacing or similar processes; it includes straw, osier or willow, bamboos, rushes, reeds, strips of wood, strips of other vegetable material (for example, strips of bark, narrow leaves and raffia or other strips obtained from broad leaves), unspun natural textile fibres, monofilament and strip and the like of plastics and strips of paper, but not strips of leather or composition leather or of felt or nonwovens, human hair, horsehair, textile rovings or yarns, or monofilament and strip and the like of Chapter 54.

This chapter does not cover:

  1. wallcoverings of heading 4814;

  2. twine, cordage, ropes or cables, plaited or not (heading 5607);

  3. footwear or headgear or parts thereof of Chapter 64 or 65;

  4. vehicles or bodies for vehicles of basketware (Chapter 87); or

  5. articles of Chapter 94 (for example, furniture, lamps and lighting fittings).

For the purposes of heading 4601, the expression ‘plaiting materials, plaits and similar products of plaiting materials, bound together in parallel strands’ means plaiting materials, plaits and similar products of plaiting materials, placed side by side and bound together, in the form of sheets, whether or not the binding materials are of spun textile materials.

CN codeDescriptionConventional rate of duty (%)Supplementary unit4601Plaits and similar products of plaiting materials, whether or not assembled into strips; plaiting materials, plaits and similar products of plaiting materials, bound together in parallel strands or woven, in sheet form, whether or not being finished articles (for example, mats, matting, screens)460120Mats, matting and screens of vegetable materials46012010Of plaits or similar products of plaiting materials3,7—46012090Other2,2—Other460191Of vegetable materials46019105Plaits and similar products of plaiting materials, whether or not assembled into stripsFree—Other46019110Of plaits or similar products of plaiting materials3,7—46019190Other2,2—460199Other46019905Plaits and similar products of plaiting materials, whether or not assembled into strips1,7—Other46019910Of plaits or similar products of plaiting materials4,7—46019990Other2,7—4602Basketwork, wickerwork and other articles, made directly to shape from plaiting materials or made up from goods of heading 4601; articles of loofah460210Of vegetable materials46021010Straw envelopes for bottles1,7—Other46021091Basketwork, wickerwork and other articles, made directly to shape from plaiting materials3,7—46021099Other3,7—46029000Other4,7

SECTION X

PULP OF WOOD OR OF OTHER FIBROUS CELLULOSIC MATERIAL; RECOVERED (WASTE AND SCRAP) PAPER OR PAPERBOARD; PAPER AND PAPERBOARD AND ARTICLES THEREOF

CHAPTER 47

PULP OF WOOD OR OF OTHER FIBROUS CELLULOSIC MATERIAL; RECOVERED (WASTE AND SCRAP) PAPER OR PAPERBOARD

Note

For the purposes of heading 4702, the expression ‘chemical wood pulp, dissolving grades’ means chemical wood pulp having by weight an insoluble fraction of 92 % or more for soda or sulphate wood pulp or of 88 % or more for sulphite wood pulp after one hour in a caustic soda solution containing 18 % sodium hydroxide (NaOH) at 20 °C, and for sulphite wood pulp an ash content that does not exceed 0,15 % by weight.

CN codeDescriptionConventional rate of duty (%)Supplementary unit470100Mechanical wood pulp47010010Thermo-mechanical wood pulpFreekg 90 % sdt47010090OtherFreekg 90 % sdt47020000Chemical wood pulp, dissolving gradesFreekg 90 % sdt4703Chemical wood pulp, soda or sulphate, other than dissolving gradesUnbleached47031100ConiferousFreekg 90 % sdt47031900Non-coniferousFreekg 90 % sdtSemi-bleached or bleached47032100ConiferousFreekg 90 % sdt47032900Non-coniferousFreekg 90 % sdt4704Chemical wood pulp, sulphite, other than dissolving gradesUnbleached47041100ConiferousFreekg 90 % sdt47041900Non-coniferousFreekg 90 % sdtSemi-bleached or bleached47042100ConiferousFreekg 90 % sdt47042900Non-coniferousFreekg 90 % sdt47050000Wood pulp obtained by a combination of mechanical and chemical pulping processesFreekg 90 % sdt4706Pulps of fibres derived from recovered (waste and scrap) paper or paperboard or of other fibrous cellulosic material47061000Cotton linters pulpFree—47062000Pulps of fibres derived from recovered (waste and scrap) paper or paperboardFreekg 90 % sdtOther47069100MechanicalFreekg 90 % sdt47069200ChemicalFreekg 90 % sdt47069300Semi-chemicalFreekg 90 % sdt4707Recovered (waste and scrap) paper or paperboard47071000Unbleached kraft paper or paperboard or corrugated paper or paperboardFree—47072000Other paper or paperboard made mainly of bleached chemical pulp, not coloured in the massFree—470730Paper or paperboard made mainly of mechanical pulp (for example, newspapers, journals and similar printed matter)47073010Old and unsold newspapers and magazines, telephone directories, brochures and printed advertising materialFree—47073090OtherFree—470790Other, including unsorted waste and scrap47079010UnsortedFree—47079090SortedFree
CHAPTER 48

PAPER AND PAPERBOARD; ARTICLES OF PAPER PULP, OF PAPER OR OF PAPERBOARD

Notes

For the purposes of this chapter, except where the context otherwise requires, a reference to ‘paper’ includes references to paperboard (irrespective of thickness or weight per m2).

This chapter does not cover:

  1. articles of Chapter 30;

  2. stamping foils of heading 3212;

  3. perfumed papers or papers impregnated or coated with cosmetics (Chapter 33);

  4. paper or cellulose wadding impregnated, coated or covered with soap or detergent (heading 3401) or with polishes, creams or similar preparations (heading 3405);

  5. sensitised paper or paperboard of headings 3701 to 3704;

  6. paper impregnated with diagnostic or laboratory reagents (heading 3822);

  7. paper-reinforced stratified sheeting of plastics, or one layer of paper or paperboard coated or covered with a layer of plastics, the latter constituting more than half the total thickness, or articles of such materials, other than wallcoverings of heading 4814 (Chapter 39);

  8. articles of heading 4202 (for example, travel goods);

  9. articles of Chapter 46 (manufactures of plaiting material);

  10. paper yarn or textile articles of paper yarn (Section XI);

  11. articles of Chapter 64 or 65;

  12. abrasive paper or paperboard (heading 6805) or paper- or paperboard-backed mica (heading 6814) (paper and paperboard coated with mica powder are, however, to be classified in this chapter);

  13. metal foil backed with paper or paperboard (Section XV);

  14. articles of heading 9209; or

  15. articles of Chapter 95 (for example, toys, games, sports requisites) or Chapter 96 (for example, buttons).

Subject to the provisions of note 7, headings 4801 to 4805 include paper and paperboard which have been subjected to calendering, supercalendering, glazing or similar finishing, false watermarking or surface sizing, and also paper, paperboard, cellulose wadding and webs of cellulose fibres, coloured or marbled throughout the mass by any method. Except where heading 4803 otherwise requires, these headings do not apply to paper, paperboard, cellulose wadding or webs of cellulose fibres which have been otherwise processed.

In this chapter, the expression ‘newsprint’ means uncoated paper of a kind used for the printing of newspapers, of which not less than 65 % by weight of the total fibre content consists of wood fibres obtained by a mechanical or chemi-mechanical process, unsized or very lightly sized, having a surface roughness Parker Print Surf (1 MPa) on each side exceeding 2,5 micrometres (microns), weighing not less than 40 g/m2 and not more than 65 g/m2.

For the purposes of heading 4802, the expressions ‘paper and paperboard, of a kind used for writing, printing or other graphic purposes’ and ‘non-perforated punchcards and punch-tape paper’ mean paper and paperboard made mainly from bleached pulp or from pulp obtained by a mechanical or chemi-mechanical process and satisfying any of the following criteria:

  • For paper or paperboard weighing not more than 150 g/m2:

    1. containing 10 % or more of fibres obtained by a mechanical or chemi-mechanical process, and

      1. weighing not more than 80 g/m2, or

      2. coloured throughout the mass; or

    2. containing more than 8 % ash, and

      1. weighing not more than 80 g/m2, or

      2. coloured throughout the mass; or

    3. containing more than 3 % ash and having a brightness of 60 % or more; or

    4. containing more than 3 % but not more than 8 % ash, having a brightness less than 60 %, and a burst index equal to or less than 2,5 kPa·m2/g; or

    5. containing 3 % ash or less, having a brightness of 60 % or more and a burst index equal to or less than 2,5 kPa·m2/g.

  • For paper or paperboard weighing more than 150 g/m2:

    1. coloured throughout the mass; or

    2. having a brightness of 60 % or more, and

      1. a caliper of 225 micrometres (microns) or less, or

      2. a caliper of more than 225 micrometres (microns) but not more than 508 micrometres (microns) and an ash content of more than 3 %; or

    3. having a brightness of less than 60 %, a caliper of 254 micrometres (microns) or less and an ash content of more than 8 %.

Heading 4802 does not, however, cover filter paper or paperboard (including tea-bag paper) or felt paper or paperboard.

In this chapter, ‘kraft paper and paperboard’ means paper and paperboard of which not less than 80 % by weight of the total fibre content consists of fibres obtained by the chemical sulphate or soda processes.

Except where the terms of the headings otherwise require, paper, paperboard, cellulose wadding and webs of cellulose fibres answering to a description in two or more of the headings 4801 to 4811 are to be classified under that one of such headings which occurs last in numerical order in the nomenclature.

Headings 4801 and 4803 to 4809 apply only to paper, paperboard, cellulose wadding and webs of cellulose fibres:

  1. in strips or rolls of a width exceeding 36 cm; or

  2. in rectangular (including square) sheets with one side exceeding 36 cm and the other side exceeding 15 cm in the unfolded state.

For the purposes of heading 4814, the expression ‘wallpaper and similar wallcoverings’ applies only to:

  1. paper in rolls, of a width of not less than 45 cm and not more than 160 cm, suitable for wall or ceiling decoration:

    1. grained, embossed, surface-coloured, design-printed or otherwise surface-decorated (e.g. with textile flock), whether or not coated or covered with transparent protective plastics;

    2. with an uneven surface resulting from the incorporation of particles of wood, straw, etc.;

    3. coated or covered on the face side with plastics, the layer of plastics being grained, embossed, coloured, design-printed or otherwise decorated; or

    4. covered on the face side with plaiting material, whether or not bound together in parallel strands or woven;

  2. borders and friezes, of paper, treated as above, whether or not in rolls, suitable for wall or ceiling decoration;

  3. wallcoverings of paper made up of several panels, in rolls or sheets, printed so as to make up a scene, design or motif when applied to a wall.

Products on a base of paper or paperboard, suitable for use both as floor coverings and wallcoverings are to be classified in heading 4815.

Heading 4820 does not cover loose sheets or cards, cut to size, whether or not printed, embossed or perforated.

Heading 4823 applies, inter alia, to perforated paper or paperboard cards for jacquard or similar machines and paper lace.

Except for the goods of heading 4814 or 4821, paper, paperboard, cellulose wadding and articles thereof, printed with motifs, characters or pictorial representations, which are not merely incidental to the primary use of the goods fall in Chapter 49.

Subheading notes

For the purposes of subheadings 4804 11 and 4804 19, ‘kraftliner’ means machine-finished or machine-glazed paper and paperboard, of which not less than 80 % by weight of the total fibre content consists of wood fibres obtained by the chemical sulphate or soda processes, in rolls, weighing more than 115 g/m2 and having a minimum Mullen bursting strength as indicated in the following table or the linearly interpolated or extrapolated equivalent for any other weight.

Weight (g/m2)

Minimum Mullen bursting strength (kPa)

115

393

125

417

200

637

300

824

400

961

For the purposes of subheadings 4804 21 and 4804 29, ‘sack kraft paper’ means machine-finished paper, of which not less than 80 % by weight of the total fibre content consists of fibres obtained by the chemical sulphate or soda processes, in rolls, weighing not less than 60 g/m2 but not more than 115 g/m2 and meeting one of the following sets of specifications:

  1. having a Mullen burst index of not less than 3,7 kPa·m2/g and a stretch factor of more than 4,5 % in the cross direction and of more than 2 % in the machine direction;

  2. having minima for tear and tensile as indicated in the following table or the linearly interpolated equivalent for any other weight:

    Weight (g/m2)

    Minimum tear (mN)

    Minimum tensile (kN/m)

    Machine direction

    Machine direction plus cross direction

    Cross direction

    Machine direction plus cross direction

    60

    700

    1 510

    1,9

    6

    70

    830

    1 790

    2,3

    7,2

    80

    965

    2 070

    2,8

    8,3

    100

    1 230

    2 635

    3,7

    10,6

    115

    1 425

    3 060

    4,4

    12,3

For the purposes of subheading 4805 11, ‘semi-chemical fluting paper’ means paper, in rolls, of which not less than 65 % by weight of the total fibre content consists of unbleached hardwood fibres obtained by a semi-chemical pulping process, and having a CMT 30 (Corrugated Medium Test with 30 minutes of conditioning) crush resistance exceeding 1,8 newtons/g/m2 at 50 % relative humidity, at 23 °C.

Subheading 4805 12 covers paper, in rolls, made mainly of straw pulp obtained by a semi-chemical process, weighing 130 g/m2 or more, and having a CMT 30 (Corrugated Medium Test with 30 minutes of conditioning) crush resistance exceeding 1,4 newtons/g/m2 at 50 % relative humidity, at 23 °C.

Subheadings 4805 24 and 4805 25 cover paper and paperboard made wholly or mainly of pulp of recovered (waste and scrap) paper or paperboard. Testliner may also have a surface layer of dyed paper or of paper made of bleached or unbleached non-recovered pulp. These products have a Mullen burst index of not less than 2 kPa·m2/g.

For the purposes of subheading 4805 30, ‘sulphite wrapping paper’ means machine-glazed paper, of which more than 40 % by weight of the total fibre content consists of wood fibres obtained by the chemical sulphite process, having an ash content not exceeding 8 % and having a Mullen burst index of not less than 1,47 kPa·m2/g.

For the purposes of subheading 4810 22, ‘lightweight coated paper’ means paper, coated on both sides, of a total weight not exceeding 72 g/m2, with a coating weight not exceeding 15 g/m2 per side, on a base of which not less than 50 % by weight of the total fibre content consists of wood fibres obtained by a mechanical process.

CN codeDescriptionConventional rate of duty (%)Supplementary unit48010000Newsprint, in rolls or sheetsFree—4802Uncoated paper and paperboard, of a kind used for writing, printing or other graphic purposes, and non-perforated punchcards and punch-tape paper, in rolls or rectangular (including square) sheets, of any size, other than paper of heading 4801 or 4803; handmade paper and paperboard48021000Handmade paper and paperboardFree—48022000Paper and paperboard of a kind used as a base for photosensitive, heat-sensitive or electrosensitive paper or paperboardFree—48023000Carbonising base paperFree—480240Wallpaper base48024010Not containing fibres obtained by a mechanical process or of which not more than 10 % by weight of the total fibre content consists of such fibresFree—48024090OtherFree—Other paper and paperboard, not containing fibres obtained by a mechanical or chemi-mechanical process or of which not more than 10 % by weight of the total fibre content consists of such fibres48025400Weighing less than 40 g/m2Free—480255Weighing 40 g/m2 or more but not more than 150 g/m2, in rolls48025510Weighing 40 g/m2 or more but less than 60 g/m2Free—48025520Weighing 60 g/m2 or more but less than 75 g/m2Free—48025530Weighing 75 g/m2 or more but less than 80 g/m2Free—48025590Weighing 80 g/m2 or moreFree—480256Weighing 40 g/m2 or more but not more than 150 g/m2, in sheets with one side not exceeding 435 mm and the other side not exceeding 297 mm in the unfolded state48025610With one side measuring 297 mm and the other side measuring 210 mm (A4 format)Free—48025690OtherFree—48025700Other, weighing 40 g/m2 or more but not more than 150 g/m2Free—480258Weighing more than 150 g/m248025810In rollsFree—48025890OtherFree—Other paper and paperboard, of which more than 10 % by weight of the total fibre content consists of fibres obtained by a mechanical or chemi-mechanical process480261In rolls48026120Weighing less than 72 g/m2 and of which more than 50 % by weight of the total fibre content consists of fibres obtained by a mechanical processFree—48026180OtherFree—48026200In sheets with one side not exceeding 435 mm and the other side not exceeding 297 mm in the unfolded stateFree—48026900OtherFree—480300Toilet or facial tissue stock, towel or napkin stock and similar paper of a kind used for household or sanitary purposes, cellulose wadding and webs of cellulose fibres, whether or not creped, crinkled, embossed, perforated, surface-coloured, surface-decorated or printed, in rolls or sheets48030010Cellulose waddingFree—Creped paper and webs of cellulose fibres (tissues), weighing, per ply48030031Not more than 25 g/m2Free—48030039More than 25 g/m2Free—48030090OtherFree—4804Uncoated kraft paper and paperboard, in rolls or sheets, other than that of heading 4802 or 4803Kraftliner480411UnbleachedOf which not less than 80 % by weight of the total fibre content consists of coniferous fibres obtained by the chemical sulphate or soda process48041111Weighing less than 150 g/m2Free—48041115Weighing 150 g/m2 or more but less than 175 g/m2Free—48041119Weighing 175 g/m2 or moreFree—48041190OtherFree—480419OtherOf which not less than 80 % by weight of the total fibre content consists of coniferous fibres obtained by the chemical sulphate or soda processComposed of one or more layers unbleached and an outside layer bleached, semi-bleached or coloured, weighing per m248041911Less than 150 gFree—48041915150 g or more but less than 175 gFree—48041919175 g or moreFree—Other, weighing per m248041931Less than 150 gFree—48041938150 g or moreFree—48041990OtherFree—Sack kraft paper480421Unbleached48042110Of which not less than 80 % by weight of the total fibre content consists of coniferous fibres obtained by the chemical sulphate or soda processFree—48042190OtherFree—480429Other48042910Of which not less than 80 % by weight of the total fibre content consists of coniferous fibres obtained by the chemical sulphate or soda processFree—48042990OtherFree—Other kraft paper and paperboard weighing 150 g/m2 or less480431UnbleachedOf which not less than 80 % by weight of the total fibre content consists of coniferous fibres obtained by the chemical sulphate or soda process48043151Kraft electro-technical insulating paperFree—48043158OtherFree—48043180OtherFree—480439OtherOf which not less than 80 % by weight of the total fibre content consists of coniferous fibres obtained by the chemical sulphate or soda process48043951Bleached uniformly throughout the massFree—48043958OtherFree—48043980OtherFree—Other kraft paper and paperboard weighing more than 150 g/m2 but less than 225 g/m2480441Unbleached48044110Of which not less than 80 % by weight of the total fibre content consists of coniferous fibres obtained by the chemical sulphate or soda processFree—Other48044191Saturating kraftFree—48044199OtherFree—480442Bleached uniformly throughout the mass and of which more than 95 % by weight of the total fibre content consists of wood fibres obtained by a chemical process48044210Of which not less than 80 % by weight of the total fibre content consists of coniferous fibres obtained by the chemical sulphate or soda processFree—48044290OtherFree—480449Other48044910Of which not less than 80 % by weight of the total fibre content consists of coniferous fibres obtained by the chemical sulphate or soda processFree—48044990OtherFree—Other kraft paper and paperboard weighing 225 g/m2 or more480451Unbleached48045110Of which not less than 80 % by weight of the total fibre content consists of coniferous fibres obtained by the chemical sulphate or soda processFree—48045190OtherFree—480452Bleached uniformly throughout the mass and of which more than 95 % by weight of the total fibre content consists of wood fibres obtained by a chemical process48045210Of which not less than 80 % by weight of the total fibre content consists of coniferous fibres obtained by the chemical sulphate or soda processFree—48045290OtherFree—480459Other48045910Of which not less than 80 % by weight of the total fibre content consists of coniferous fibres obtained by the chemical sulphate or soda processFree—48045990OtherFree—4805Other uncoated paper and paperboard, in rolls or sheets, not further worked or processed than as specified in note 3 to this chapterFluting paper48051100Semi-chemical fluting paperFree—48051200Straw fluting paperFree—480519Other48051910WellenstoffFree—48051990OtherFree—Testliner (recycled liner board)48052400Weighing 150 g/m2 or lessFree—48052500Weighing more than 150 g/m2Free—480530Sulphite wrapping paper48053010Weighing less than 30 g/m2Free—48053090Weighing 30 g/m2 or moreFree—48054000Filter paper and paperboardFree—48055000Felt paper and paperboardFree—Other48059100Weighing 150 g/m2 or lessFree—48059200Weighing more than 150 g/m2 but less than 225 g/m2Free—480593Weighing 225 g/m2 or more48059320Made from recovered paperFree—48059380OtherFree—4806Vegetable parchment, greaseproof papers, tracing papers and glassine and other glazed transparent or translucent papers, in rolls or sheets48061000Vegetable parchmentFree—48062000Greaseproof papersFree—48063000Tracing papersFree—480640Glassine and other glazed transparent or translucent papers48064010Glassine papersFree—48064090OtherFree—480700Composite paper and paperboard (made by sticking flat layers of paper or paperboard together with an adhesive), not surface-coated or impregnated, whether or not internally reinforced, in rolls or sheets48070030Made from recovered paper, whether or not covered with paperFree—48070080OtherFree—4808Paper and paperboard, corrugated (with or without glued flat surface sheets), creped, crinkled, embossed or perforated, in rolls or sheets, other than paper of the kind described in heading 480348081000Corrugated paper and paperboard, whether or not perforatedFree—48082000Sack kraft paper, creped or crinkled, whether or not embossed or perforatedFree—48083000Other kraft paper, creped or crinkled, whether or not embossed or perforatedFree—48089000OtherFree—4809Carbon paper, self-copy paper and other copying or transfer papers (including coated or impregnated paper for duplicator stencils or offset plates), whether or not printed, in rolls or sheets48091000Carbon or similar copying papersFree—480920Self-copy paper48092010In rollsFree—48092090In sheetsFree—48099000OtherFree—4810Paper and paperboard, coated on one or both sides with kaolin (China clay) or other inorganic substances, with or without a binder, and with no other coating, whether or not surface-coloured, surface-decorated or printed, in rolls or rectangular (including square) sheets, of any sizePaper and paperboard of a kind used for writing, printing or other graphic purposes, not containing fibres obtained by a mechanical or chemi-mechanical process or of which not more than 10 % by weight of the total fibre content consists of such fibres481013In rolls48101320Paper and paperboard of a kind used as a base for photosensitive, heat-sensitive or electrosensitive paper or paperboard, weighing not more than 150 g/m2Free—48101380OtherFree—481014In sheets with one side not exceeding 435 mm and the other side not exceeding 297 mm in the unfolded state48101420Paper and paperboard of a kind used as a base for photosensitive, heat-sensitive or electrosensitive paper or paperboard, weighing not more than 150 g/m2Free—48101480OtherFree—481019Other48101910Paper and paperboard of a kind used as a base for photosensitive, heat-sensitive or electrosensitive paper or paperboard, weighing not more than 150 g/m2Free—48101990OtherFree—Paper and paperboard of a kind used for writing, printing or other graphic purposes, of which more than 10 % by weight of the total fibre content consists of fibres obtained by a mechanical or chemi-mechanical process481022Lightweight coated paper48102210In rolls of a width exceeding 15 cm or in sheets with one side exceeding 36 cm and the other side exceeding 15 cm in the unfolded stateFree—48102290OtherFree—481029Other48102930In rollsFree—48102980OtherFree—Kraft paper and paperboard, other than that of a kind used for writing, printing or other graphic purposes48103100Bleached uniformly throughout the mass and of which more than 95 % by weight of the total fibre content consists of wood fibres obtained by a chemical process, and weighing 150 g/m2 or lessFree—481032Bleached uniformly throughout the mass and of which more than 95 % by weight of the total fibre content consists of wood fibres obtained by a chemical process, and weighing more than 150 g/m248103210Coated with kaolinFree—48103290OtherFree—48103900OtherFree—Other paper and paperboard481092Multi-ply48109210Each layer bleachedFree—48109230With only one outer layer bleachedFree—48109290OtherFree—481099Other48109910Bleached paper and paperboard, coated with kaolinFree—48109930Coated with mica powderFree—48109990OtherFree—4811Paper, paperboard, cellulose wadding and webs of cellulose fibres, coated, impregnated, covered, surface-coloured, surface-decorated or printed, in rolls or rectangular (including square) sheets, of any size, other than goods of the kind described in heading 4803, 4809 or 481048111000Tarred, bituminised or asphalted paper and paperboardFree—Gummed or adhesive paper and paperboard481141Self-adhesive48114120Of a width not exceeding 10 cm, the coating of which consists of unvulcanised natural or synthetic rubberFree—48114190OtherFree—48114900OtherFree—Paper and paperboard, coated, impregnated or covered with plastics (excluding adhesives)48115100Bleached, weighing more than 150 g/m2Free—48115900OtherFree—48116000Paper and paperboard, coated, impregnated or covered with wax, paraffin wax, stearin, oil or glycerolFree—48119000Other paper, paperboard, cellulose wadding and webs of cellulose fibresFree—48120000Filter blocks, slabs and plates, of paper pulpFree—4813Cigarette paper, whether or not cut to size or in the form of booklets or tubes48131000In the form of booklets or tubesFree—48132000In rolls of a width not exceeding 5 cmFree—48139000OtherFree—4814Wallpaper and similar wallcoverings; window transparencies of paper48141000‘Ingrain’ paperFree—48142000Wallpaper and similar wallcoverings, consisting of paper coated or covered, on the face side, with a grained, embossed, coloured, design-printed or otherwise decorated layer of plasticsFree—48143000Wallpaper and similar wallcoverings, consisting of paper covered, on the face side, with plaiting material, whether or not bound together in parallel strands or wovenFree—481490Other48149010Wallpaper and similar wallcoverings, consisting of grained, embossed, surface-coloured, design-printed or otherwise surface-decorated paper, coated or covered with transparent protective plasticsFree—48149090OtherFree—48150000Floor coverings on a base of paper or of paperboard, whether or not cut to sizeFreem24816Carbon paper, self-copy paper and other copying or transfer papers (other than those of heading 4809), duplicator stencils and offset plates, of paper, whether or not put up in boxes48161000Carbon or similar copying papersFree—48162000Self-copy paperFree—48163000Duplicator stencilsFree—48169000OtherFree—4817Envelopes, letter cards, plain postcards and correspondence cards, of paper or paperboard; boxes, pouches, wallets and writing compendiums, of paper or paperboard, containing an assortment of paper stationery48171000EnvelopesFree—48172000Letter cards, plain postcards and correspondence cardsFree—48173000Boxes, pouches, wallets and writing compendiums, of paper or paperboard, containing an assortment of paper stationeryFree—4818Toilet paper and similar paper, cellulose wadding or webs of cellulose fibres, of a kind used for household or sanitary purposes, in rolls of a width not exceeding 36 cm, or cut to size or shape; handkerchiefs, cleansing tissues, towels, tablecloths, serviettes, napkins for babies, tampons, bedsheets and similar household, sanitary or hospital articles, articles of apparel and clothing accessories, of paper pulp, paper, cellulose wadding or webs of cellulose fibres481810Toilet paper48181010Weighing, per ply, 25 g/m2 or lessFree—48181090Weighing, per ply, more than 25 g/m2Free—481820Handkerchiefs, cleansing or facial tissues and towels48182010Handkerchiefs and cleansing or facial tissuesFree—Hand towels48182091In rollsFree—48182099OtherFree—48183000Tablecloths and serviettesFree—481840Sanitary towels and tampons, napkins and napkin liners for babies and similar sanitary articlesSanitary towels, tampons and similar articles48184011Sanitary towelsFree—48184013TamponsFree—48184019OtherFree—48184090Napkins and napkin liners for babies and similar sanitary articlesFree—48185000Articles of apparel and clothing accessoriesFree—481890Other48189010Articles of a kind used for surgical, medical or hygienic purposes, not put up for retail saleFree—48189090OtherFree—4819Cartons, boxes, cases, bags and other packing containers, of paper, paperboard, cellulose wadding or webs of cellulose fibres; box files, letter trays, and similar articles, of paper or paperboard, of a kind used in offices, shops or the like48191000Cartons, boxes and cases, of corrugated paper or paperboardFree—48192000Folding cartons, boxes and cases, of non-corrugated paper or paperboardFree—48193000Sacks and bags, having a base of a width of 40 cm or moreFree—48194000Other sacks and bags, including conesFree—48195000Other packing containers, including record sleevesFree—48196000Box files, letter trays, storage boxes and similar articles, of a kind used in offices, shops or the likeFree—4820Registers, account books, notebooks, order books, receipt books, letter pads, memorandum pads, diaries and similar articles, exercise books, blotting pads, binders (loose-leaf or other), folders, file covers, manifold business forms, interleaved carbon sets and other articles of stationery, of paper or paperboard; albums for samples or for collections and book covers, of paper or paperboard482010Registers, account books, notebooks, order books, receipt books, letter pads, memorandum pads, diaries and similar articles48201010Registers, account books, order books and receipt booksFree—48201030Notebooks, letter pads and memorandum padsFree—48201050DiariesFree—48201090OtherFree—48202000Exercise booksFree—48203000Binders (other than book covers), folders and file coversFree—482040Manifold business forms and interleaved carbon sets48204010Continuous formsFree—48204090OtherFree—48205000Albums for samples or for collectionsFree—48209000OtherFree—4821Paper or paperboard labels of all kinds, whether or not printed482110Printed48211010Self-adhesiveFree—48211090OtherFree—482190Other48219010Self-adhesiveFree—48219090OtherFree—4822Bobbins, spools, cops and similar supports, of paper pulp, paper or paperboard (whether or not perforated or hardened)48221000Of a kind used for winding textile yarnFree—48229000OtherFree—4823Other paper, paperboard, cellulose wadding and webs of cellulose fibres, cut to size or shape; other articles of paper pulp, paper, paperboard, cellulose wadding or webs of cellulose fibresGummed or adhesive paper, in strips or rolls48231200Self-adhesiveFree—48231900OtherFree—48232000Filter paper and paperboardFree—48234000Rolls, sheets and dials, printed for self-recording apparatusFree—482360Trays, dishes, plates, cups and the like, of paper or paperboard48236010Trays, dishes and platesFree—48236090OtherFree—482370Moulded or pressed articles of paper pulp48237010Moulded trays and boxes for packing eggsFree—48237090OtherFree—482390Other48239040Paper and paperboard, of a kind used for writing, printing or other graphic purposesFree—48239095OtherFree
CHAPTER 49

PRINTED BOOKS, NEWSPAPERS, PICTURES AND OTHER PRODUCTS OF THE PRINTING INDUSTRY; MANUSCRIPTS, TYPESCRIPTS AND PLANS

Notes

This chapter does not cover:

  1. photographic negatives or positives on transparent bases (Chapter 37);

  2. maps, plans or globes, in relief, whether or not printed (heading 9023);

  3. playing cards or other goods of Chapter 95; or

  4. original engravings, prints or lithographs (heading 9702), postage or revenue stamps, stamp-postmarks, first-day covers, postal stationery or the like of heading 9704, antiques of an age exceeding 100 years or other articles of Chapter 97.

For the purposes of Chapter 49, the term ‘printed’ also means reproduced by means of a duplicating machine, produced under the control of an automatic data-processing machine, embossed, photographed, photocopied, thermocopied or typewritten.

Newspapers, journals and periodicals which are bound otherwise than in paper, and sets of newspapers, journals or periodicals comprising more than one number under a single cover are to be classified in heading 4901, whether or not containing advertising material.

Heading 4901 also covers:

  1. a collection of printed reproductions of, for example, works of art or drawings, with a relative text, put up with numbered pages in a form suitable for binding into one or more volumes;

  2. a pictorial supplement accompanying, and subsidiary to, a bound volume; and

  3. printed parts of books or booklets, in the form of assembled or separate sheets or signatures, constituting the whole or a part of a complete work and designed for binding.

However, printed pictures or illustrations not bearing a text, whether in the form of signatures or separate sheets, fall in heading 4911.

Subject to note 3 to this chapter, heading 4901 does not cover publications which are essentially devoted to advertising (for example, brochures, pamphlets, leaflets, trade catalogues, yearbooks published by trade associations, tourist propaganda). Such publications are to be classified in heading 4911.

For the purposes of heading 4903, the expression ‘children’ s picture books' means books for children in which the pictures form the principal interest and the text is subsidiary.

CN codeDescriptionConventional rate of duty (%)Supplementary unit4901Printed books, brochures, leaflets and similar printed matter, whether or not in single sheets49011000In single sheets, whether or not foldedFree—Other49019100Dictionaries and encyclopaedias, and serial instalments thereofFree—49019900OtherFree—4902Newspapers, journals and periodicals, whether or not illustrated or containing advertising material49021000Appearing at least four times a weekFree—490290Other49029010Appearing once a weekFree—49029030Appearing once a monthFree—49029090OtherFree—49030000Children's picture, drawing or colouring booksFree—49040000Music, printed or in manuscript, whether or not bound or illustratedFree—4905Maps and hydrographic or similar charts of all kinds, including atlases, wall maps, topographical plans and globes, printed49051000GlobesFree—Other49059100In book formFree—49059900OtherFree—49060000Plans and drawings for architectural, engineering, industrial, commercial, topographical or similar purposes, being originals drawn by hand; handwritten texts; photographic reproductions on sensitised paper and carbon copies of the foregoingFree—490700Unused postage, revenue or similar stamps of current or new issue in the country in which they have, or will have, a recognised face value; stamp-impressed paper; banknotes; cheque forms; stock, share or bond certificates and similar documents of title49070010Postage, revenue and similar stampsFree—49070030BanknotesFree—49070090OtherFree—4908Transfers (decalcomanias)49081000Transfers (decalcomanias), vitrifiableFree—49089000OtherFree—490900Printed or illustrated postcards; printed cards bearing personal greetings, messages or announcements, whether or not illustrated, with or without envelopes or trimmings49090010Printed or illustrated postcardsFree—49090090OtherFree—49100000Calendars of any kind, printed, including calendar blocksFree—4911Other printed matter, including printed pictures and photographs491110Trade advertising material, commercial catalogues and the like49111010Commercial cataloguesFree—49111090OtherFree—Other49119100Pictures, designs and photographsFree—49119900OtherFree

SECTION XI

TEXTILES AND TEXTILE ARTICLES

Notes

This section does not cover:

  1. animal brush-making bristles or hair (heading 0502); horsehair or horsehair waste (heading 0503);

  2. human hair or articles of human hair (heading 0501, 6703 or 6704), except straining cloth of a kind commonly used in oil-presses or the like (heading 5911);

  3. cotton linters or other vegetable materials of Chapter 14;

  4. asbestos of heading 2524 or articles of asbestos or other products of heading 6812 or 6813;

  5. articles of heading 3005 or 3006 (for example, wadding, gauze, bandages and similar articles for medical, surgical, dental or veterinary purposes, sterile surgical suture materials); yarn used to clean between the teeth (dental floss), in individual retail packages, of heading 3306;

  6. sensitised textiles of headings 3701 to 3704;

  7. monofilament of which any cross-sectional dimension exceeds 1 mm or strip or the like (for example, artificial straw) of an apparent width exceeding 5 mm, of plastics (Chapter 39), or plaits or fabrics or other basketware or wickerwork of such monofilament or strip (Chapter 46);

  8. woven, knitted or crocheted fabrics, felt or nonwovens, impregnated, coated, covered or laminated with plastics, or articles thereof, of Chapter 39;

  9. woven, knitted or crocheted fabrics, felt or nonwovens, impregnated, coated, covered or laminated with rubber, or articles thereof, of Chapter 40;

  10. hides or skins with their hair or wool on (Chapter 41 or 43) or articles of furskin, artificial fur or articles thereof, of heading 4303 or 4304;

  11. articles of textile materials of heading 4201 or 4202;

  12. products or articles of Chapter 48 (for example, cellulose wadding);

  13. footwear or parts of footwear, gaiters or leggings or similar articles of Chapter 64;

  14. hairnets or other headgear or parts thereof of Chapter 65;

  15. goods of Chapter 67;

  16. abrasive-coated textile material (heading 6805) and also carbon fibres or articles of carbon fibres of heading 6815;

  17. glass fibres or articles of glass fibres, other than embroidery with glass thread on a visible ground of fabric (Chapter 70);

  18. articles of Chapter 94 (for example, furniture, bedding, lamps and lighting fittings);

  19. articles of Chapter 95 (for example, toys, games, sports requisites and nets);

  20. articles of Chapter 96 (for example, brushes, travel sets for sewing, slide fasteners and typewriter ribbons); or

  21. articles of Chapter 97.

  1. Goods classifiable in Chapters 50 to 55 or in heading 5809 or 5902 and of a mixture of two or more textile materials are to be classified as if consisting wholly of that one textile material which predominates by weight over any other single textile material.

    When no one textile material predominates by weight, the goods are to be classified as if consisting wholly of that one textile material which is covered by the heading which occurs last in numerical order among those which equally merit consideration.

  2. For the purposes of the above rule:

    1. gimped horsehair yarn (heading 5110) and metallised yarn (heading 5605) are to be treated as a single textile material the weight of which is to be taken as the aggregate of the weights of its components; for the classification of woven fabrics, metal thread is to be regarded as a textile material;

    2. the choice of the appropriate heading shall be effected by determining first the chapter and then the applicable heading within that chapter, disregarding any materials not classified in that chapter;

    3. when both Chapters 54 and 55 are involved with any other chapter, Chapters 54 and 55 are to be treated as a single chapter;

    4. where a chapter or a heading refers to goods of different textile materials, such materials are to be treated as a single textile material.

  3. The provisions of paragraphs (A) and (B) above apply also to the yarns referred to in note 3, 4, 5 or 6 below.

  1. For the purposes of this section, and subject to the exceptions in paragraph (B) below, yarns (single, multiple (folded) or cabled) of the following descriptions are to be treated as ‘twine, cordage, ropes and cables’:

    1. of silk or waste silk, measuring more than 20 000 decitex;

    2. of man-made fibres (including yarn of two or more monofilaments of Chapter 54), measuring more than 10 000 decitex;

    3. of true hemp or flax:

      1. polished or glazed, measuring 1 429 decitex or more; or

      2. not polished or glazed, measuring more than 20 000 decitex;

    4. of coir, consisting of three or more plies;

    5. of other vegetable fibres, measuring more than 20 000 decitex; or

    6. reinforced with metal thread.

  2. Exceptions:

    1. yarn of wool or other animal hair and paper yarn, other than yarn reinforced with metal thread;

    2. man-made filament tow of Chapter 55 and multifilament yarn without twist or with a twist of less than five turns per metre of Chapter 54;

    3. silkworm gut of heading 5006, and monofilaments of Chapter 54;

    4. metallised yarn of heading 5605; yarn reinforced with metal thread is subject to paragraph (A)(f) above; and

    5. chenille yarn, gimped yarn and loop wale-yarn of heading 5606.

  1. For the purposes of Chapters 50, 51, 52, 54 and 55, the expression ‘put up for retail sale’ in relation to yarn means, subject to the exceptions in paragraph (B) below, yarn (single, multiple (folded) or cabled) put up:

    1. on cards, reels, tubes or similar supports, of a weight (including support) not exceeding:

      1. 85 g in the case of silk, waste silk or man-made filament yarn; or

      2. 125 g in other cases;

    2. in balls, hanks or skeins of a weight not exceeding:

      1. 85 g in the case of man-made filament yarn of less than 3 000 decitex, silk or silk waste;

      2. 125 g in the case of all other yarns of less than 2 000 decitex; or

      3. 500 g in other cases;

    3. in hanks or skeins comprising several smaller hanks or skeins separated by dividing threads which render them independent one of the other, each of uniform weight not exceeding:

      1. 85 g in the case of silk, waste silk or man-made filament yarn; or

      2. 125 g in other cases.

  2. Exceptions:

    1. single yarn of any textile material, except:

      1. single yarn of wool or fine animal hair, unbleached; and

      2. single yarn of wool or fine animal hair, bleached, dyed or printed, measuring more than 5 000 decitex;

    2. multiple (folded) or cabled yarn, unbleached:

      1. of silk or waste silk, however put up; or

      2. of other textile material except wool or fine animal hair, in hanks or skeins;

    3. multiple (folded) or cabled yarn of silk or waste silk, bleached, dyed or printed, measuring 133 decitex or less; and

    4. single, multiple (folded) or cabled yarn of any textile material:

      1. in cross-reeled hanks or skeins; or

      2. put up on supports or in some other manner indicating its use in the textile industry (for example, on cops, twisting mill tubes, pirns, conical bobbins or spindles, or reeled in the form of cocoons for embroidery looms).

For the purposes of headings 5204, 5401 and 5508, the expression ‘sewing thread’ means multiple (folded) or cabled yarn:

  1. put up on supports (for example, reels, tubes) of a weight (including support) not exceeding 1 000 grams;

  2. dressed for use as sewing thread; and

  3. with a final ‘Z’ twist.

For the purposes of this section, the expression ‘high-tenacity yarn’ means yarn having a tenacity, expressed in cN/tex (centinewtons per tex), greater than the following:

— single yarn of nylon or other polyamides, or of polyesters:

60 cN/tex,

— multiple (folded) or cabled yarn of nylon or other polyamides, or of polyesters:

53 cN/tex,

— single, multiple (folded) or cabled yarn of viscose rayon:

27 cN/tex.

For the purposes of this section, the expression ‘made up’ means:

  1. cut otherwise than into squares or rectangles;

  2. produced in the finished state, ready for use (or merely needing separation by cutting dividing threads) without sewing or other working (for example, certain dusters, towels, tablecloths, scarf squares, blankets);

  3. hemmed or with rolled edges, or with a knotted fringe at any of the edges, but excluding fabrics the cut edges of which have been prevented from unravelling by whipping or by other simple means;

  4. cut to size and having undergone a process of drawn thread work;

  5. assembled by sewing, gumming or otherwise (other than piece goods consisting of two or more lengths of identical material joined end to end and piece goods composed of two or more textiles assembled in layers, whether or not padded);

  6. knitted or crocheted to shape, whether presented as separate items or in the form of a number of items in the length.

For the purposes of Chapters 50 to 60:

  1. Chapters 50 to 55 and 60 and, except where the context otherwise requires, Chapters 56 to 59 do not apply to goods made up within the meaning of note 7 above; and

  2. Chapters 50 to 55 and 60 do not apply to goods of Chapters 56 to 59.

The woven fabrics of Chapters 50 to 55 include fabrics consisting of layers of parallel textile yarns superimposed on each other at acute or right angles. These layers are bonded at the intersections of the yarns by an adhesive or by thermal bonding.

Elastic products consisting of textile materials combined with rubber threads are classified in this section.

For the purposes of this section, the expression ‘impregnated’ includes ‘dipped’.

For the purposes of this section, the expression ‘polyamides’ includes ‘aramids’.

Unless the context otherwise requires, textile garments of different headings are to be classified in their own headings, even if put up in sets for retail sale. For the purposes of this note, the expression ‘textile garments’ means garments of headings 6101 to 6114 and headings 6201 to 6211.

Subheading notes

In this section and, where applicable, throughout the nomenclature, the following expressions have the meanings hereby assigned to them:

  1. ‘Elastomeric yarn’:

    Filament yarn, including monofilament, of synthetic textile material, other than textured yarn, which does not break on being extended to three times its original length and which returns, after being extended to twice its original length, within a period of five minutes, to a length not greater than one-and-a-half times its original length.

  2. ‘Unbleached yarn’:

    Yarn which:

    1. has the natural colour of its constituent fibres and has not been bleached, dyed (whether or not in the mass) or printed; or

    2. is of indeterminate colour (grey yarn), manufactured from garnetted stock.

      Such yarn may have been treated with a colourless dressing or fugitive dye (which disappears after simple washing with soap) and, in the case of man-made fibres, treated in the mass with delustring agents (for example, titanium dioxide).

  3. ‘Bleached yarn’:

    Yarn which:

    1. has undergone a bleaching process, is made of bleached fibres or, unless the context otherwise requires, has been dyed white (whether or not in the mass) or treated with a white dressing;

    2. consists of a mixture of unbleached and bleached fibres; or

    3. is multiple (folded) or cabled and consists of unbleached and bleached yarns.

  4. ‘Coloured (dyed or printed) yarn’:

    Yarn which:

    1. is dyed (whether or not in the mass) other than white or in a fugitive colour, or printed, or made from dyed or printed fibres;

    2. consists of a mixture of dyed fibres of different colours or of a mixture of unbleached or bleached fibres with coloured fibres (marl or mixture yarns), or is printed in one or more colours at intervals to give the impression of dots;

    3. is obtained from slivers or rovings which have been printed; or

    4. is multiple (folded) or cabled and consists of unbleached or bleached yarn and coloured yarn.

    The above definitions also apply, mutatis mutandis, to monofilament and to strip or the like of Chapter 54.

  5. ‘Unbleached woven fabric’:

    Woven fabric made from unbleached yarn and which has not been bleached, dyed or printed. Such fabric may have been treated with a colourless dressing or a fugitive dye.

  6. ‘Bleached woven fabric’:

    Woven fabric which:

    1. has been bleached or, unless the context otherwise requires, dyed white or treated with a white dressing, in the piece;

    2. consists of bleached yarn; or

    3. consists of unbleached and bleached yarn.

  7. ‘Dyed woven fabric’:

    Woven fabric which:

    1. is dyed a single uniform colour other than white (unless the context otherwise requires) or has been treated with a coloured finish other than white (unless the context otherwise requires), in the piece; or

    2. consists of coloured yarn of a single uniform colour.

  8. ‘Woven fabric of yarns of different colours’:

    Woven fabric (other than printed woven fabric) which:

    1. consists of yarns of different colours or yarns of different shades of the same colour (other than the natural colour of the constituent fibres);

    2. consists of unbleached or bleached yarn and coloured yarn; or

    3. consists of marl or mixture yarns.

(In all cases, the yarn used in selvedges and piece ends is not taken into consideration.)

  1. ‘Printed woven fabric’:

    Woven fabric which has been printed in the piece, whether or not made from yarns of different colours.

    (The following are also regarded as printed woven fabrics: woven fabrics bearing designs made, for example, with a brush or spray gun, by means of transfer paper, by flocking or by the batik process.)

The process of mercerization does not affect the classification of yarns or fabrics within the above categories.

The definitions at e) to (ij) above apply, mutatis mutandis, to knitted or crocheted fabrics.

  1. ‘Plain weave’:

    A fabric construction in which each yarn of the weft passes alternately over and under successive yarns of the warp and each yarn of the warp passes alternately over and under successive yarns of the weft.

  1. Products of Chapters 56 to 63 containing two or more textile materials are to be regarded as consisting wholly of that textile material which would be selected under note 2 to this section for the classification of a product of Chapters 50 to 55 or of heading 5809 consisting of the same textile materials.

  2. For the application of this rule:

    1. where appropriate, only the part which determines the classification under interpretative rule 3 shall be taken into account;

    2. in the case of textile products consisting of a ground fabric and a pile or looped surface, no account shall be taken of the ground fabric;

    3. in the case of embroidery of heading 5810 and goods thereof, only the ground fabric shall be taken into account. However, embroidery without visible ground, and goods thereof, shall be classified with reference to the embroidering threads alone.

CHAPTER 50

SILK

CN codeDescriptionConventional rate of duty (%)Supplementary unit50010000Silkworm cocoons suitable for reelingFree—50020000Raw silk (not thrown)Free—5003Silk waste (including cocoons unsuitable for reeling, yarn waste and garnetted stock)50031000Not carded or combedFree—50039000OtherFree—500400Silk yarn (other than yarn spun from silk waste) not put up for retail sale50040010Unbleached, scoured or bleached4—50040090Other4—500500Yarn spun from silk waste, not put up for retail sale50050010Unbleached, scoured or bleached2,9—50050090Other2,9—500600Silk yarn and yarn spun from silk waste, put up for retail sale; silkworm gut50060010Silk yarn5—50060090Yarn spun from noil or other silk waste; silkworm gut2,9—5007Woven fabrics of silk or of silk waste50071000Fabrics of noil silk3m2500720Other fabrics, containing 85 % or more by weight of silk or of silk waste other than noil silkCrêpes50072011Unbleached, scoured or bleached6,9m250072019Other6,9m2Pongee, habutai, honan, shantung, corah and similar far eastern fabrics, wholly of silk (not mixed with noil or other silk waste or with other textile materials)50072021Plain-woven, unbleached or not further processed than scoured5,3m2Other50072031Plain-woven7,5m250072039Other7,5m2Other50072041Diaphanous fabrics (open weave)7,2m2Other50072051Unbleached, scoured or bleached7,2m250072059Dyed7,2m2Of yarns of different colours50072061Of a width exceeding 57 cm but not exceeding 75 cm7,2m250072069Other7,2m250072071Printed7,2m2500790Other fabrics50079010Unbleached, scoured or bleached6,9m250079030Dyed6,9m250079050Of yarns of different colours6,9m250079090Printed6,9m2
CHAPTER 51

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

Note

Throughout the nomenclature:

  1. ‘wool’ means the natural fibre grown by sheep or lambs;

  2. ‘fine animal hair’ means the hair of alpaca, llama, vicuna, camel, yak, angora, Tibetan, Kashmir or similar goats (but not common goats), rabbit (including angora rabbit), hare, beaver, nutria or muskrat;

  3. ‘coarse animal hair’ means the hair of animals not mentioned above, excluding brush-making hair and bristles (heading 0502) and horsehair (heading 0503).

CN codeDescriptionConventional rate of duty (%)Supplementary unit5101Wool, not carded or combedGreasy, including fleece-washed wool51011100Shorn woolFree—51011900OtherFree—Degreased, not carbonised51012100Shorn woolFree—51012900OtherFree—51013000CarbonisedFree—5102Fine or coarse animal hair, not carded or combedFine animal hair51021100Of Kashmir (cashmere) goatsFree—510219Other51021910Of angora rabbitFree—51021930Of alpaca, llama or vicunaFree—51021940Of camel or yak, or of angora, Tibetan or similar goatsFree—51021990Of rabbit (other than angora rabbit), hare, beaver, nutria or muskratFree—51022000Coarse animal hairFree—5103Waste of wool or of fine or coarse animal hair, including yarn waste but excluding garnetted stock510310Noils of wool or of fine animal hair51031010Not carbonisedFree—51031090CarbonisedFree—510320Other waste of wool or of fine animal hair51032010Yarn wasteFree—Other51032091Not carbonisedFree—51032099CarbonisedFree—51033000Waste of coarse animal hairFree—51040000Garnetted stock of wool or of fine or coarse animal hairFree—5105Wool and fine or coarse animal hair, carded or combed (including combed wool in fragments)51051000Carded wool2—Wool tops and other combed wool51052100Combed wool in fragments2—51052900Other2—Fine animal hair, carded or combed51053100Of Kashmir (cashmere) goats2—510539Other51053910Carded2—51053990Combed2—51054000Coarse animal hair, carded or combed2—5106Yarn of carded wool, not put up for retail sale510610Containing 85 % or more by weight of wool51061010Unbleached3,8—51061090Other3,8—510620Containing less than 85 % by weight of wool51062010Containing 85 % or more by weight of wool and fine animal hair4(134)—Other51062091Unbleached4—51062099Other4—5107Yarn of combed wool, not put up for retail sale510710Containing 85 % or more by weight of wool51071010Unbleached3,8—51071090Other3,8—510720Containing less than 85 % by weight of woolContaining 85 % or more by weight of wool and fine animal hair51072010Unbleached4—51072030Other4—OtherMixed solely or mainly with synthetic staple fibres51072051Unbleached4—51072059Other4—Otherwise mixed51072091Unbleached4—51072099Other4—5108Yarn of fine animal hair (carded or combed), not put up for retail sale510810Carded51081010Unbleached3,2—51081090Other3,2—510820Combed51082010Unbleached3,2—51082090Other3,2—5109Yarn of wool or of fine animal hair, put up for retail sale510910Containing 85 % or more by weight of wool or of fine animal hair51091010In balls, hanks or skeins, of a weight exceeding 125 g but not exceeding 500 g3,8—51091090Other5—510990Other51099010In balls, hanks or skeins, of a weight exceeding 125 g but not exceeding 500 g5—51099090Other5—51100000Yarn of coarse animal hair or of horsehair (including gimped horsehair yarn), whether or not put up for retail sale3,5—5111Woven fabrics of carded wool or of carded fine animal hairContaining 85 % or more by weight of wool or of fine animal hair51111100Of a weight not exceeding 300 g/m28m2511119Other51111910Of a weight exceeding 300 g/m2 but not exceeding 450 g/m28m251111990Of a weight exceeding 450 g/m28m251112000Other, mixed mainly or solely with man-made filaments8m2511130Other, mixed mainly or solely with man-made staple fibres51113010Of a weight not exceeding 300 g/m28m251113030Of a weight exceeding 300 g/m2 but not exceeding 450 g/m28m251113090Of a weight exceeding 450 g/m28m2511190Other51119010Containing a total of more than 10 % by weight of textile materials of Chapter 507,2m2Other51119091Of a weight not exceeding 300 g/m28m251119093Of a weight exceeding 300 g/m2 but not exceeding 450 g/m28m251119099Of a weight exceeding 450 g/m28m25112Woven fabrics of combed wool or of combed fine animal hairContaining 85 % or more by weight of wool or of fine animal hair51121100Of a weight not exceeding 200 g/m28m2511219Other51121910Of a weight exceeding 200 g/m2 but not exceeding 375 g/m28m251121990Of a weight exceeding 375 g/m28m251122000Other, mixed mainly or solely with man-made filaments8m2511230Other, mixed mainly or solely with man-made staple fibres51123010Of a weight not exceeding 200 g/m28m251123030Of a weight exceeding 200 g/m2 but not exceeding 375 g/m28m251123090Of a weight exceeding 375 g/m28m2511290Other51129010Containing a total of more than 10 % by weight of textile materials of Chapter 507,2m2Other51129091Of a weight not exceeding 200 g/m28m251129093Of a weight exceeding 200 g/m2 but not exceeding 375 g/m28m251129099Of a weight exceeding 375 g/m28m251130000Woven fabrics of coarse animal hair or of horsehair5,3m2
CHAPTER 52

COTTON

Subheading note

For the purposes of subheadings 5209 42 and 5211 42, the expression ‘denim’ means fabrics of yarns of different colours, of 3-thread or 4-thread twill, including broken twill, warp faced, the warp yarns of which are of one and the same colour and the weft yarns of which are unbleached, bleached, dyed grey or coloured a lighter shade of the colour of the warp yarns.

CN codeDescriptionConventional rate of duty (%)Supplementary unit520100Cotton, not carded or combed52010010Rendered absorbent or bleachedFree—52010090OtherFree—5202Cotton waste (including yarn waste and garnetted stock)52021000Yarn waste (including thread waste)Free—Other52029100Garnetted stockFree—52029900OtherFree—52030000Cotton, carded or combedFree—5204Cotton sewing thread, whether or not put up for retail saleNot put up for retail sale52041100Containing 85 % or more by weight of cotton4—52041900Other4—52042000Put up for retail sale5—5205Cotton yarn (other than sewing thread), containing 85 % or more by weight of cotton, not put up for retail saleSingle yarn, of uncombed fibres52051100Measuring 714,29 decitex or more (not exceeding 14 metric number)4—52051200Measuring less than 714,29 decitex but not less than 232,56 decitex (exceeding 14 metric number but not exceeding 43 metric number)4—52051300Measuring less than 232,56 decitex but not less than 192,31 decitex (exceeding 43 metric number but not exceeding 52 metric number)4—52051400Measuring less than 192,31 decitex but not less than 125 decitex (exceeding 52 metric number but not exceeding 80 metric number)4—520515Measuring less than 125 decitex (exceeding 80 metric number)52051510Measuring less than 125 decitex but not less than 83,33 decitex (exceeding 80 metric number but not exceeding 120 metric number)4,4—52051590Measuring less than 83,33 decitex (exceeding 120 metric number)4—Single yarn, of combed fibres52052100Measuring 714,29 decitex or more (not exceeding 14 metric number)4—52052200Measuring less than 714,29 decitex but not less than 232,56 decitex (exceeding 14 metric number but not exceeding 43 metric number)4—52052300Measuring less than 232,56 decitex but not less than 192,31 decitex (exceeding 43 metric number but not exceeding 52 metric number)4—52052400Measuring less than 192,31 decitex but not less than 125 decitex (exceeding 52 metric number but not exceeding 80 metric number)4—52052600Measuring less than 125 decitex but not less than 106,38 decitex (exceeding 80 metric number but not exceeding 94 metric number)4—52052700Measuring less than 106,38 decitex but not less than 83,33 decitex (exceeding 94 metric number but not exceeding 120 metric number)4—52052800Measuring less than 83,33 decitex (exceeding 120 metric number)4—Multiple (folded) or cabled yarn, of uncombed fibres52053100Measuring per single yarn 714,29 decitex or more (not exceeding 14 metric number per single yarn)4—52053200Measuring per single yarn less than 714,29 decitex but not less than 232,56 decitex (exceeding 14 metric number but not exceeding 43 metric number per single yarn)4—52053300Measuring per single yarn less than 232,56 decitex but not less than 192,31 decitex (exceeding 43 metric number but not exceeding 52 metric number per single yarn)4—52053400Measuring per single yarn less than 192,31 decitex but not less than 125 decitex (exceeding 52 metric number but not exceeding 80 metric number per single yarn)4—52053500Measuring per single yarn less than 125 decitex (exceeding 80 metric number per single yarn)4—Multiple (folded) or cabled yarn, of combed fibres52054100Measuring per single yarn 714,29 decitex or more (not exceeding 14 metric number per single yarn)4—52054200Measuring per single yarn less than 714,29 decitex but not less than 232,56 decitex (exceeding 14 metric number but not exceeding 43 metric number per single yarn)4—52054300Measuring per single yarn less than 232,56 decitex but not less than 192,31 decitex (exceeding 43 metric number but not exceeding 52 metric number per single yarn)4—52054400Measuring per single yarn less than 192,31 decitex but not less than 125 decitex (exceeding 52 metric number but not exceeding 80 metric number per single yarn)4—52054600Measuring per single yarn less than 125 decitex but not less than 106,38 decitex (exceeding 80 metric number but not exceeding 94 metric number per single yarn)4—52054700Measuring per single yarn less than 106,38 decitex but not less than 83,33