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Jil. 51No. 26 31hb Disember 2007
TAMBAHAN No. 159PERUNDANGAN (A)
P.U. (A) 441.AKTA KASTAM 1967
Perintah Duti Kastam 2007
PaDa menjalankan kuasa yang diberikan oleh subseksyen 11(1) Akta Kastam 1967 [Akta 235], Menteri membuat perintah yang berikut:
Nama dan permulaan kuat kuasa
1. (1) Perintah ini bolehlah dinamakan Perintah Duti Kastam 2007.
(2) Perintah ini mula berkuat kuasa pada 1 April 2008.
Duti kastam
2. (1) Tertakluk kepada subperenggan (3), duti import hendaklah dilevi ke atas, dan dibayar oleh pengimport, berkenaan dengan barang-barang yang disenaraikan dalam ruang (1) dan (2) Jadual Pertama, mengikut kadar penuh yang dinyatakan dalam ruang (4) Jadual tersebut, yang diimport ke Malaysia.
(2) Dalam hal barang-barang yang tertakluk kepada kadar tarif kuota yang dinyatakan dalam ruang (4) Jadual Kedua, duti import hendaklah dilevi mengikut kadar dalam Appendix B, tertakluk kepada kuota yang ditetapkan oleh agensi dalam ruang (5).
M A L A Y S I A
Warta KerajaanS E R I P A D U K A B A G I N D A
DITERBITKAN DENGAN KUASA
HIS MAJESTY’S GOVERNMENT GAZETTEPUBLISHED BY AUTHORITY
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(3) Dalam hal barang-barang yang boleh dikenakan duti import yang diimport pada atau dengan mana-mana orang yang memasuki Malaysia atau dalam bagasi orang itu dan dimaksudkan untuk kegunaan bukan komersial (kecuali kenderaan motor, minuman beralkohol, spirit, tembakau dan rokok) duti kastam pada kadar sama rata 30 peratus ad valorem hendaklah dilevi ke atas dan dibayar oleh pengimport ke atas barang-barang itu.
(4) Duti eksport hendaklah dilevi ke atas dan dibayar oleh pengeksport berkenaan dengan, barang-barang yang disenaraikan dalam ruang (1) dan (2) Jadual Pertama, mengikut kadar yang dinyatakan dalam ruang (5) dalam Jadual tersebut, yang dieksport dari Malaysia.
Tafsiran kadar yang ditunjuk dalam Jadual Pertama
3. Melainkan jika dinyatakan selainnya, kadar yang dilevi di bawah perenggan 2(1), (2), (3) dan (4) Perintah ini hendaklah—
(a) jika kadar duti yang dilevi itu dinyatakan sebagai peratusan, peratusan bagi nilai barang-barang itu; dan
(b) jika kadar duti itu dinyatakan sebagai sejumlah wang, jumlah wang yang dinyatakan, dan kadar itu hendaklah dibayar ke atas tiap-tiap satu unit yang dinyatakan dalam ruang (3) Jadual Pertama.
Rukun tafsiran Jadual
4. Tafsiran Jadual kepada Perintah ini hendaklah tertakluk kepada prinsip yang berikut:
Rukun (1)
Tajuk Seksyen, Bab dan Bab-kecil adalah diperuntukkan untuk menyenangkan sebutan sahaja; bagi maksud undang-undang, penjenisan, hendaklah ditentukan mengikut terma kepala dan apa-apa Nota Seksyen atau Nota Bab yang berhubungan dengannya dan, dengan syarat kepala atau Nota itu tidak menghendaki selainnya, mengikut Rukun (2) hingga (7) di bawah ini.
Rukun (2)
(a) apa-apa sebutan dalam suatu kepala kepada sesuatu barang hendaklah dikira sebagai termasuk sebutan kepada barang itu yang tidak lengkap atau tidak siap, dengan syarat bahawa, sebagaimana dikemukakan, barang yang tidak lengkap atau tidak siap itu mempunyai sifat perlu bagi barang yang lengkap atau siap itu. Ia hendaklah juga dikira sebagai termasuk sebutan kepada barang itu yang lengkap atau siap (atau tergolong untuk dijeniskan sebagai lengkap atau siap menurut Rukun ini), yang dikemukakan secara tidak terpasang atau tercurai.
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(b) apa-apa rujukan dalam suatu kepala kepada sesuatu bahan atau benda hendaklah dikira sebagai termasuk rujukan kepada campuran atau gabungan bahan atau benda itu dengan bahan atau benda lain. Apa-apa rujukan kepada barang-barang yang telah ditentukan bahan atau benda hendaklah dikira sebagai termasuk sebutan kepada barang-barang yang mengandungi kesemuanya atau sebahagiannya daripada bahan atau benda itu. Penjenisan barang-barang yang mengandungi lebih daripada satu bahan atau benda hendaklah mengikut prinsip Rukun (3).
Rukun (3)
Jika, dengan pemakaian Rukun (2)(b) atau bagi apa-apa sebab lain, barang-barang itu adalah prima facie dijeniskan di bawah dua kepala atau lebih, penjenisan hendaklah dilaksanakan seperti yang berikut:
(a) kepala yang memperuntukkan perihalan yang paling khusus hendaklah diutamakan daripada kepala yang memperuntukkan perihalan yang lebih umum. Bagaimanapun, jika dua kepala atau lebih setiap satunya merujuk kepada sebahagian daripada bahan atau benda yang terkandung di dalam barang-barang campuran atau barang-barang komposit atau hanya kepada sebahagian daripada barang-barang dalam satu set bagi jualan runcit, kepala itu adalah dianggap sebagai sama khusus berhubung dengan barang-barang itu, walaupun jika satu daripada kepala itu memberikan perihalan yang lebih lengkap atau tepat mengenai barang-barang itu.
(b) barang-barang campuran, komposit yang mengandungi bahan yang berlainan atau yang terdiri daripada komponen yang berlainan, dan barang-barang dalam satu set untuk jualan runcit, yang tidak dapat dijeniskan mengikut (3)(a), hendaklah dijeniskan seolah-olah barang-barang itu terdiri daripada bahan atau komponen yang memberikan sifat perlu bagi barang-barang itu, setakat yang kriteria ini terpakai.
(c) jika barang-barang tidak boleh dijeniskan mengikut (3)(a) atau 3(b), ia hendaklah dijeniskan di bawah kepala yang terakhir yang terdapat dalam susunan nombor antara kepala yang diberi pertimbangan yang sama.
Rukun (4)
Barang-barang yang tidak boleh dijeniskan mengikut Rukun di atas hendaklah dijeniskan di bawah kepala yang bersesuaian dengan barang-barang yang ianya seakan-akan sejenis.
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Rukun (5)
Sebagai tambahan kepada peruntukan yang terdahulu, Rukun yang berikut hendaklah dipakai bagi barang-barang yang disebut dalamnya:
(a) kotak kamera, kotak alat muzik, kotak senjata api, kotak alat lukisan, kotak rantai leher dan bekas yang serupa, yang dibentuk atau dipasang khusus untuk mengandungi barang tertentu atau barang-barang berpasangan, sesuai untuk kegunaan jangka panjang dan dikemukakan dengan barang-barang yang ianya dimaksudkan, hendaklah dijeniskan dengan barang-barang itu jika dari jenis yang biasanya dijual bersama barang-barang tersebut. Rukun ini, bagaimanapun, tidak terpakai bagi bekas yang memberikan keseluruhan barang itu sifat perlunya; dan
(b) tertakluk kepada peruntukan Rukun (5)(a) di atas, bahan bungkusan dan bekas bungkusan adalah daripada jenis yang biasanya digunakan untuk membungkus barang-barang itu. Bagaimanapun, peruntukan ini tidak terikat apabila bahan bungkusan atau bekas bungkusan itu jelas sesuai digunakan berulang kali.
Rukun (6)
Bagi maksud undang-undang, penjenisan barang-barang di bawah subkepala sesuatu kepala hendaklah ditentukan mengikut terma subkepala itu dan apa-apa Nota Subkepala yang berkaitan dan, mutatis mutandis, kepada Rukun di atas, dengan pemahaman bahawa hanya subkepala di peringkat yang sama boleh dibandingkan. Bagi maksud Rukun ini Nota Seksyen dan Nota Bab yang berkaitan adalah juga terpakai, melainkan jika konteksnya menghendaki makna yang lain.
Rukun (7)
Jika timbul apa-apa persoalan sama ada apa-apa barang yang tertentu termasuk atau tidak termasuk dalam jenis barang-barang yang terdapat dalam Perintah ini, persoalan itu hendaklah diputuskan oleh Ketua Pengarah.
Singkatan dan simbol
5. Singkatan dan simbol yang digunakan dalam Jadual kepada Perintah ini, hendaklah mempunyai erti yang terdapat bersetentangan dengannya, sebagaimana yang ditunjuk dalam Senarai Singkatan dan Simbol.
Pembatalan
6. Perintah Duti Kastam 1996 [P.U. (A) 15/1996] dibatalkan.
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CUSTOMS ACT 1967
Customs Duties orDer 2007
in exercise of the powers conferred by subsection 11(1) of the Customs Act 1967 [Act 235], the Minister makes the following order:
Citation and commencement
1. (1) This order may be cited as the Customs Duties Order 2007.
(2) This Order comes into operation on 1 April 2008.
Customs duties
2. (1) Subject to subparagraph (3), import duties shall be levied on, and paid by the importer, in respect of goods listed in columns (1) and (2) of the First Schedule, at the full rates specified in column (4) of the said Schedule, imported into the Malaysia.
(2) In the case of those goods subject to tariff rate quota as specified in column (4) of the Second Schedule, import duty shall be levied at specified rates in Appendix B, subject to the quota as determined by the agency in column (5).
(3) In the case of those goods liable to import duty imported on or with any person entering Malaysia or in the baggage of such person and is intended for non-commercial use (except motor vehicles, alcoholic beverages, spirits, tobacco and cigarettes) a customs duty at a flat rate of 30 per centum ad valorem shall be levied on and paid by the importer on such goods.
(4) Export duties shall be levied on and paid by the exporter in respect of, the goods listed in columns (1) and (2) of the First Schedule, at the rates specified in column (5) of the said Schedule, exported from Malaysia.
Interpretation of rates shown in the First Schedule
3. Unless otherwise specified, the rates levied under paragraph 2(1), (2), (3) and (4) of this Order shall—
(a) where the rate of duty levied is expressed as a percentage, be that percentage of the value of the goods; and
(b) where the rate of duty is expressed as a sum of money, be the sum specified, and such rate shall be paid upon each unit specified in column (3) of the First Schedule.
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Rules for the interpretation of the Schedules
4. Interpretation of the Schedules to this Order shall be governed by the following principles:
Rule (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 Rules (2) to (7) below.
Rule (2) (a) 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.
(b) 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).
Rule (3)
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: (a) 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.
(b) 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, insofar as this criterion is applicable.
(c) when goods cannot be classified by reference to 3(a) or (3)(b), they shall be classified under the heading which occurs last in numerical order among those which equally merit consideration.
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Rule (4)
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.
Rule (5)
In addition to the foregoing provisions, the following Rules shall apply in respect of the goods referred to therein:
(a) 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;
(b) subject to the provisions of Rule (5)(a) above, packing materials and packing containers 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.
Rule (6)
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 Subheadings 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 otherwise requires.
Rule (7)
If any question arises as to whether any particular goods are or not included in a class of goods appearing in this Order, such question shall be decided by the Director General.
Abbreviations and symbols
5. The abbreviations and symbols used in the Schedules to this Order, shall have the meaning appearing against them as shown in the List of Abbreviations and Symbols.
Revocation
6. The Customs Duties Order 1996 [P.U. (A) 15/1996] is revoked.
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TABLE OF CONTENTS
General rules For the interPretation oF the harmonizeD system.
seCtion I
LIVE ANIMALS; ANIMAL PRODUCTS
Section Notes
1. Live animals.
2. Meat and edible meat offal.
3. Fish and crustaceans, molluscs and other aquatic invertebrates.
4. Dairy produce; birds’ eggs; natural honey, edible products of animal origin, not elsewhere specified or included.
5. Products of animal origin, not elsewhere specified or included.
seCtion II
VEGETABLE PRODUCTS
6. Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage.
7. Edible vegetables and certain roots and tubers.
8. Edible fruit and nuts; peel of citrus fruit or melons.
9. Coffee, tea, mate and spices.
10. Cereals.
11. Products of the milling industry; malt; starches; inulin; wheat gluten.
12. Oil seeds and oleaginous fruits; miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodder.
13. Lac; gums; resins and other vegetable saps and extracts.
14. Vegetable plaiting materials; vegetable products not elsewhere specified or included.
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seCtion III
ANIMAL AND VEGETABLE FATS AND OILS AND THEIR CLEAVAGE PRODUCTS; PREPARED EDIBLE FATS; ANIMAL OR VEGETABLE WAXES
Section Notes
15. Animal and vegetable fats or oils and their cleavage products; prepared edible fats; animal or vegetable waxes.
seCtion IV
PREPARED FOODSTUFFS; BEVERAGES, SPIRITS AND VINEGAR; TOBACCOAND MANUFACTURED TOBACCO SUBSTITUTES
16. Preparations of meat, of fish, of crustaceans, molluscs or other aquatic invertebrates.
17. Sugar and sugar confectionery.
18. Cocoa and cocoa preparations.
19. Preparations of cereals, flour, starch or milk; pastrycooks’ products.
20. Preparations of vegetables, fruit, nuts, or other parts of plants.
21. Miscellaneous edible preparations.
22. Beverages, spirits and vinegar.
23. Residues and waste from the food industries; prepared animal fodder.
24. Tobacco and manufactured tobacco substitutes.
seCtion V
MINERAL PRODUCTS
25. Salts; sulphur; earths and stone; plastering materials; lime and cement.
26. Ores, slag and ash.
27. Mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes.
seCtion VI
PRODUCTS OF THE CHEMICAL OR ALLIED INDUSTRIES
28. Inorganic chemicals; organic or inorganic compounds of precious metals, of rare-earth metals, of radioactive elements and of isotopes.
29. Organic chemicals.
30. Pharmaceutical products.
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Section Notes
31. Fertilisers.
32. Tanning or dyeing extracts; tannins and their derivatives; dyes, pigments and other colouring matter; paints and varnishes; putty, and other mastics; inks.
33. Essential oils and resinoids; perfumery, cosmetic or toilet preparations.
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.
35. Albuminoidal substances; modified starches; glues; enzymes.
36. Explosives; pyrotechnic products; matches; pyrophoric alloys; certain combustible preparations.
37. Photographic or cinematographic goods.
38. Miscellaneous chemical products.
seCtion VII
PLASTICS AND ARTICLES THEREOF;RUBBER AND ARTICLES THEREOF
39. Plastics and articles thereof.
40. Rubber and articles thereof.
seCtion VIII
RAW HIDES AND SKINS, LEATHER, FURSKINS AND ARTICLESTHEREOF; SADDLERY AND HARNESS; TRAVEL GOODS,HANDBAGS AND SIMILAR CONTAINERS; ARTICLES OF
ANIMAL GUT (OTHER THAN SILK-WORM GUT)
41. Raw hides and skins (other than furskins) and leather.
42. Articles of leather; saddlery and harness; travels goods, handbags and similar containers; articles of animal gut (other than silk-worm gut).
43. Furskins and artificial fur; manufactures thereof.
seCtion IX
WOOD AND ARTICLES OF WOOD; WOOD CHARCOAL;CORK AND ARTICLES OF CORK; MANUFACTURES OF STRAW,
OF ESPARTO OR OF OTHER PLAITING MATERIALS;BASKETWARE AND WICKERWORK
44. Wood and articles of wood; wood charcoal.
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Section Notes
45. Cork and articles of cork.
46. Manufactures of straw, of esparto or of other plaiting materials; basketware and wickerwork.
seCtion X
PULP OF WOOD OR OF OTHER FIBROUS CELLULOSICMATERIAL; RECOVERED (WASTE AND SCRAP) PAPER OR
PAPPERBOARD; PAPER AND PAPERBOARD AND ARTICLES THEREOF
47. Pulp of wood or of other fibrous cellulosic materials; recovered (waste and scrap) paper or paperboard.
48. Paper and paperboard; articles of paper pulp, of paper or of paperboard.
49. Printed books, newspapers, pictures and other products of the printing industry; manuscripts, typescripts and plans.
seCtion XI
TEXTILES AND TEXTILE ARTICLES
50. Silk.
51. Wool, fine or coarse animal hair; horsehair yarn and woven fabric.
52. Cotton.
53. Other vegetable textile fibres; paper yarn and woven fabrics of paper yarn.
54. Man-made filaments; strip and the like of man-made textile materials.
55. Man-made staple fibres.
56. Wadding, felt and nonwovens; special yarns; twine, cordage, ropes and cables and articles thereof.
57. Carpets and other textile floor coverings.
58. Special woven fabrics; tufted textile fabrics; lace; tapestries; trimmings; embroidery.
59. Impregnated, coated, covered or laminated textile fabrics; textile articles of a kind suitable for industrial use.
60. Knitted and crocheted goods.
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Section Notes
61. Articles of apparel and clothing accessories, knitted or crocheted.
62. Articles of apparel and clothing accessories, not knitted or crocheted.
63. Other made up textile articles; sets; worn clothing and worn textile articles; rags.
seCtion XII
FOOTWEAR, HEADGEAR, UMBRELLAS, SUN UMBRELLAS,WALKING-STICKS, SEAT-STICKS, WHIPS, RIDING-CROPS AND
PARTS THEREOF; PREPARED FEATHERS AND ARTICLES MADE THEREWITH; ARTIFICIAL FLOWERS; ARTICLES OF HUMAN HAIR
64. Footwear, gaiters and the like; parts of such articles.
65. Headgear and parts thereof.
66. Umbrellas, sun umbrellas, walking-sticks, seat-sticks, whips, riding-crops and parts thereof.
67. Prepared feathers and down and articles made of feathers or of down; artificial flowers; articles of human hair.
seCtion XIII
ARTICLES OF STONE, PLASTER, CEMENT, ASBESTOS, MICAOR SIMILAR MATERIALS; CERAMIC PRODUCTS;
GLASS AND GLASSWARE
68. Articles of stone, plaster, cement, asbestos, mica or similar materials.
69. Ceramic products.
70. Glass and glassware.
seCtion XIV
NATURAL OR CULTURED PEARLS, PRECIOUS OR SEMI-PRECIOUS STONES, PRECIOUS METALS, METALS CLAD WITH PRECIOUS METAL, AND ARTICLES
THEREOF; IMITATION JEWELLERY; COIN
Section Notes
71. Natural or cultured pearls, precious or semi-precious stones, precious metals, metals clad with precious metal and articles thereof; imitation jewellery; coin.
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seCtion XV
BASE METALS AND ARTICLES OF BASE METAL
Section Notes
72. Iron and steel.
73. Articles of iron or steel.
74. Copper and articles thereof.
75. Nickel and articles thereof.
76. Aluminium and articles thereof.
77. (Reserved for possible future use in the Harmonized System)
78. Lead and articles thereof.
79. Zinc and articles thereof.
80. Tin and articles thereof.
81. Other base metals; cermets; articles thereof.
82. Tools, implements, cutlery, spoons and forks, of base metal; parts thereof of base metal.
83. Miscellaneous articles of base metal.
seCtion XVI
MACHINERY AND MECHANICAL APPLIANCES; ELECTRICAL EQUIPMENT; PARTS THEREOF; SOUND RECORDER AND REPRODUCERS, TELEVISION IMAGE AND
SOUND RECORDERS AND REPRODUCERS, AND PARTS ANDACCESSORIES OF SUCH ARTICLES
84. Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof.
85. Electrical machinery and equipment and parts thereof; sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articles.
seCtion XVII
VEHICLES, AIRCRAFT, VESSELS AND ASSOCIATEDTRANSPORT EQUIPMENT
86. Railway or tramway locomotives, rolling-stock and parts thereof; railway or tramway track fixtures and fittings and parts thereof; mechanical (including electro-mechanical) traffic signalling equipment of all kinds.
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Section Notes
87. Vehicles, other than railway or tramway rolling-stock, and parts and accessories thereof.
88. Aircraft, spacecraft, and parts thereof.
89. Ships, boats and floating structures.
seCtion XVIII
OPTICAL, PHOTOGRAPHIC, CINEMATOGRAPHIC, MEASURING, CHECKING, PRECISION, MEDICAL OR SURGICAL INSTRUMENTS AND APPARATUS;
CLOCKS AND WATCHES; MUSICAL INSTRUMENTS; PARTS AND ACCESSORIES THEREOF
90. Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; parts and accessories thereof.
91. Clocks and watches and parts thereof.
92. Musical instruments; parts and accessories of such articles.
seCtion XIX
ARMS AND AMMUNITION; PARTS AND ACCESSORIES THEREOF
93. Arms and ammunition; parts and accessories thereof.
seCtion XX
MISCELLANEOUS MANUFACTURED ARTICLES
94. Furniture; bedding, mattresses, mattress supports, cushions and similar stuffed furnishings; lamps and lighting fittings, not elsewhere specified or included; illuminated signs, illuminated name-plates and the like; prefabricated buildings.
95. Toys, games and sport requisites; parts and accessories thereof.
96. Miscellaneous manufactured articles.
seCtion XXI
WORKS OF ART, COLLECTORS’ PIECES AND ANTIQUES
97. Works of art, collectors’ pieces and antiques.
98. Special Provisions.
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GENERAL RULES FOR THE INTERPRETATION OF THEHARMONIZED SYSTEM
Classification of goods in the 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:
2. (a) 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;
(b) 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.
3. When by application of Rule 2 or for any other reason, goods are, prima facie, classifiable under two or more headings, classification shall be effected as follows:
(a) 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.
(b) 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, insofar as this criterion is applicable.
(c) When goods cannot be classified by reference to 3(a) or 3(b), they shall be classified under the heading which occurs last in numerical order among those which equally merit consideration.
Teks 1 (ms. 1-16).indd 8087 1/9/08 4:45:51 PM
-
8088P.U. (A) 441.
4. 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.
5. In addition to the foregoing provisions, the following Rules shall apply in respect of the goods referred to therein:
(a) 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;
(b) Subject to the provisions of Rule 5(a) above, packing materials and packing containers 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.
6. 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 otherwise requires.
Teks 1 (ms. 1-16).indd 8088 1/9/08 4:45:51 PM
-
8089 P.U. (A) 441.
Jad
ua
l Pe
rta
ma
/Fir
st s
ch
edu
le
CU
STO
MS
DU
TIES
[Par
agra
ph 2
(1)
and
(4)]
Sec
tio
n I
LIV
E A
NIM
ALS
; AN
IMA
L PR
OD
UC
TS
Sect
ion
Not
es.
1.
Any
ref
eren
ce i
n th
is S
ectio
n to
a p
artic
ular
gen
us o
r sp
ecie
s of
an
anim
al,
exce
pt w
here
the
con
text
oth
erw
ise
requ
ires,
inc
lude
s a
refe
renc
e to
the
you
ng o
f th
at g
enus
or
spec
ies.
2.
Exce
pt w
here
the
con
text
oth
erw
ise
requ
ires,
thr
ough
out
the
Nom
encl
atur
e an
y re
fere
nce
to “
drie
d” p
rodu
cts
also
cov
ers
prod
ucts
whi
ch h
ave
been
de
hydr
ated
, ev
apor
ated
or
free
ze-d
ried.
Cha
pter
1
Liv
e an
imal
s
Cha
pter
Not
e.
1.
This
Cha
pter
cov
ers
all
live
anim
als
exce
pt—
(a
) Fi
sh a
nd c
rust
acea
ns,
mol
lusc
s an
d ot
her
aqua
tic i
nver
tebr
ates
, of
hea
ding
03.
01,
03.0
6 or
03.
07;
(b
) C
ultu
res
of m
icro
-org
anis
ms
and
othe
r pr
oduc
ts o
f he
adin
g 30
.02;
and
(c
) A
nim
als
of h
eadi
ng 9
5.08
.
Teks 2 (ms. 17-68).indd 8089 1/8/08 9:17:20 PM
-
8090P.U. (A) 441.
01.0
1
Liv
e ho
rses
, ass
es, m
ules
and
hin
nies
.
0101
.10
- Pu
re-b
red
bree
ding
ani
mal
s:10
0
Hor
ses
uN
ilN
il20
0
Ass
es,
mul
es a
nd h
inni
esu
Nil
Nil
0101
.90
- O
ther
:10
0
Hor
ses
uN
ilN
il20
0
Ass
es,
mul
es a
nd h
inni
esu
Nil
Nil
01.0
2
L
ive
bovi
ne a
nim
als.
0102
.10
-
Pure
-bre
d br
eedi
ng a
nim
als:
100
C
attle
uN
il5%
200
B
uffa
loes
uN
il5%
900
O
ther
uN
il5%
0102
.90
-
Oth
er:
For
slau
ghte
r:11
0
ox
en (
lem
bu)
u
Nil
Nil
120
buff
aloe
s
uN
il5%
190
othe
r
uN
il5%
O
ther
:91
0
oxen
(le
mbu
)
uN
ilN
il92
0
buff
aloe
s
uN
il5%
990
ot
her
u
Nil
5%
Hea
ding
/Su
bhea
ding
RAT
E O
F D
UTY
Des
crip
tion
Uni
t of
Qua
ntity
Impo
rtEx
port
(1)
(2)
(3)
(4)
(5)
Teks 2 (ms. 17-68).indd 8090 1/8/08 9:17:20 PM
-
8091 P.U. (A) 441.
01.0
3
L
ive
swin
e.
01
03.1
000
0-
Pure
-bre
d br
eedi
ng a
nim
als
u
Nil
Nil
- O
ther
:01
03.9
100
0-
- W
eigh
ing
less
tha
n 50
kg
uA
s sp
ecifi
ed i
nA
ppen
dix
BN
il
0103
.92
000
- -
Wei
ghin
g 50
kg
or m
ore
u
As
spec
ified
in
App
endi
x B
Nil
01.0
4
L
ive
shee
p an
d go
ats.
0104
.10
000
- Sh
eep
u
Nil
Nil
0104
.20
000
- G
oats
uN
il5%
01.0
5
L
ive
poul
try,
that
is to
say
, fow
ls o
f the
spe
cies
Gal
lus
dom
estic
us,
duck
s, g
eese
, tur
keys
and
gui
nea
fow
ls.
- W
eigh
ing
not
mor
e th
an 1
85 g
:01
05.1
1
- -
Fow
ls o
f th
e sp
ecie
s G
allu
s do
mes
ticus
:
100
Bre
edin
g fo
wls
uN
il N
il90
0
O
ther
uA
s sp
ecifi
ed i
nA
ppen
dix
BN
il
0105
.12
000
- -
Turk
eys
u
Nil
Nil
0105
.19
-
- O
ther
:
100
Bre
edin
g du
cklin
gs
u
Nil
Nil
900
Oth
er
u
Nil
Nil
- O
ther
:
0105
.94
- -
Fow
ls o
f th
e sp
ecie
s G
allu
s do
mes
ticus
:
Wei
ghin
g no
t m
ore
than
2,0
00 g
:11
0
br
eedi
ng f
owls
uN
il N
il19
0
ot
her
u
As
spec
ified
in
App
endi
x B
Nil
20
0
Wei
ghin
g m
ore
than
2,0
00 g
uN
ilN
il
Teks 2 (ms. 17-68).indd 8091 1/8/08 9:17:21 PM
-
8092P.U. (A) 441.
0105
.99
-
- O
ther
:
100
D
ucks
uN
ilN
il90
0
Oth
er
u
Nil
Nil
01
.06
Oth
er l
ive
anim
als.
- M
amm
als:
0106
.11
-
- Pr
imat
es:
100
For
zoos
and
pet
su
Nil
Nil
900
Oth
eru
Nil
5%01
06.1
2-
- Wha
les,
dol
phin
s an
d po
rpoi
ses
(mam
mal
s of
the
orde
r C
etac
ea);
man
atee
s an
d du
gong
s (m
amm
als
of t
he o
rder
Si
reni
a):
100
For
zoos
and
pet
su
Nil
Nil
900
Oth
eru
Nil
5%
0106
.19
-
- O
ther
100
F
or z
oos
and
pets
uN
ilN
il
900
O
ther
uN
il5%
0106
.20
-
Rep
tiles
(in
clud
ing
snak
es a
nd t
urtle
s):
100
F
or z
oos
and
pets
uN
ilN
il
900
O
ther
uN
il5%
Hea
ding
/Su
bhea
ding
RAT
E O
F D
UTY
Des
crip
tion
Uni
t of
Qua
ntity
Impo
rtEx
port
(1)
(2)
(3)
(4)
(5)
Teks 2 (ms. 17-68).indd 8092 1/8/08 9:17:21 PM
-
8093 P.U. (A) 441.
-
Bird
s:
0106
.-
- B
irds
of p
rey:
100
F
or z
oos
and
pets
uN
ilN
il
900
O
ther
uN
il5%
0106
.32
-
- Ps
itta
cifo
rmes
(in
clud
ing
parr
ots,
par
akee
ts,
mac
aws
and
cock
atoo
s):
100
For
zoos
and
pet
su
Nil
Nil
900
Oth
eru
Nil
5%
0106
.39
-
- O
ther
:10
0
Fo
r zo
os a
nd p
ets
uN
ilN
il
900
Oth
eru
Nil
5%
0106
.90
-
Oth
er:
100
F
or z
oos
and
pets
uN
ilN
il
900
O
ther
uN
il5%
Teks 2 (ms. 17-68).indd 8093 1/8/08 9:17:21 PM
-
8094P.U. (A) 441.
Cha
pter
2
Mea
t an
d ed
ible
mea
t of
fal
Cha
pter
Not
es.
1.
This
Cha
pter
doe
s no
t co
ver:
(a
) Pr
oduc
ts o
f th
e ki
nds
desc
ribed
in
head
ings
02.
01 t
o 02
.08
or 0
2.10
, un
fit o
r un
suita
ble
for
hum
an c
onsu
mpt
ion;
(b
) G
uts,
bla
dder
s or
sto
mac
hs o
f an
imal
s (h
eadi
ng 0
5.04
) or
ani
mal
blo
od (
head
ing
05.1
1 or
30.
02);
or
(c
) A
nim
al f
at,
othe
r th
an p
rodu
cts
of h
eadi
ng 0
2.09
(C
hapt
er 1
5).
Hea
ding
/Su
bhea
ding
RAT
E O
F D
UTY
Des
crip
tion
Uni
t of
Qua
ntity
Impo
rtEx
port
(1)
(2)
(3)
(4)
(5)
02.0
1
Mea
t of
bov
ine
anim
als,
fre
sh o
r ch
illed
.
0201
.10
000
- C
arca
sses
and
hal
f-ca
rcas
ses
kg
Nil
Nil
0201
.20
000
- O
ther
cut
s w
ith b
one
in
kgN
ilN
il02
01.3
000
0-
Bon
eles
s
kgN
ilN
il
02.0
2
Mea
t of
bov
ine
anim
als,
fro
zen.
0202
.10
000
- C
arca
sses
and
hal
f-ca
rcas
ses
kg
Nil
Nil
0202
.20
000
- O
ther
cut
s w
ith b
one
in
kgN
ilN
il02
02.3
000
0-
Bon
eles
s
kgN
ilN
il
Teks 2 (ms. 17-68).indd 8094 1/8/08 9:17:21 PM
-
8095 P.U. (A) 441.
02.0
3
Mea
t of
sw
ine,
fre
sh, c
hille
d or
fro
zen.
- Fr
esh
or c
hille
d:
0203
.11
000
- -
Car
cass
es a
nd h
alf-
carc
asse
s
kgA
s sp
ecifi
ed i
nA
ppen
dix
BN
il
0203
.12
000
- -
Ham
s, s
houl
ders
and
cut
s th
ereo
f, w
ith b
one
in
kgN
ilN
il02
03.1
900
0-
- O
ther
kg
Nil
Nil
- Fr
ozen
:02
03.2
100
0-
- C
arca
sses
and
hal
f-ca
rcas
ses
kg
As
spec
ified
in
App
endi
x B
Nil
0203
.22
000
- -
Ham
s, s
houl
ders
and
cut
s th
ereo
f, w
ith b
one
in
kgN
ilN
il02
03.2
900
0-
- O
ther
kg
Nil
Nil
02.0
4
Mea
t of
she
ep o
r go
ats,
fre
sh, c
hille
d or
fro
zen.
0204
.10
000
- C
arca
sses
and
hal
f-ca
rcas
ses
of l
amb,
fre
sh o
r ch
illed
kg
Nil
Nil
- O
ther
mea
t of
she
ep,
fres
h or
chi
lled:
02
04.2
100
0-
- C
arca
sses
and
hal
f-ca
rcas
ses
kg
Nil
Nil
0204
.22
000
- -
Oth
er c
uts
with
bon
e in
kg
Nil
Nil
0204
.23
000
- -
Bon
eles
s
kgN
ilN
il02
04.3
000
0-
Car
cass
es a
nd h
alf-
carc
asse
s of
lam
b, f
roze
n
kgN
ilN
il-
Oth
er m
eat
of s
heep
, fr
ozen
:
0204
.41
000
- -
Car
cass
es a
nd h
alf-
carc
asse
s
kgN
ilN
il02
04.4
200
0-
- O
ther
cut
s w
ith b
one
in
kgN
ilN
il02
04.4
300
0-
- B
onel
ess
kg
Nil
Nil
0204
.50
000
- M
eat
of g
oats
kg
Nil
Nil
02.0
5.0
000
0M
eat
of h
orse
s, a
sses
, m
ules
or
hinn
ies,
fre
sh,
chil
led
or
froz
en.
kgN
ilN
il
Teks 2 (ms. 17-68).indd 8095 1/8/08 9:17:21 PM
-
8096P.U. (A) 441.
02.0
6
Edi
ble
offa
l of b
ovin
e an
imal
s, s
win
e, s
heep
, goa
ts, h
orse
s, a
sses
, m
ules
or
hinn
ies,
fre
sh, c
hille
d or
fro
zen.
0206
.10
000
- O
f bo
vine
ani
mal
s, f
resh
or
chill
ed
kgN
ilN
il-
Of
bovi
ne a
nim
als,
fro
zen:
02
06.2
100
0-
- To
ngue
s
kgN
ilN
il02
06.2
200
0-
- Li
vers
kg
Nil
Nil
0206
.29
000
- -
Oth
er
kgN
ilN
il02
06.3
000
0-
Of
swin
e, f
resh
or
chill
ed
kgN
ilN
il-
Of
swin
e, f
roze
n:
0206
.41
000
- -
Live
rs
kgN
ilN
il02
06.4
900
0-
- O
ther
kg
Nil
Nil
0206
.80
000
- O
ther
, fr
esh
or c
hille
d
kgN
ilN
il02
06.9
000
0-
Oth
er,
froz
en
kgN
ilN
il
02.0
7
Mea
t an
d ed
ible
off
al,
of t
he p
oultr
y of
hea
ding
01.
05,
fres
h,
chill
ed o
r fr
ozen
.
- O
f fo
wls
of
the
spec
ies
Gal
lus
dom
estic
us:
0207
.11
000
- -
Not
cut
in
piec
es,
fres
h or
chi
lled
kg
As
spec
ified
in
App
endi
x B
Nil
0207
.12
000
- -
Not
cut
in
piec
es,
froz
en
kgA
s sp
ecifi
ed i
nA
ppen
dix
BN
il
0207
.13
000
- -
Cut
s an
d of
fal,
fres
h or
chi
lled
kg
As
spec
ified
in
App
endi
x B
Nil
0207
.14
000
- -
Cut
s an
d of
fal,
froz
en
kgA
s sp
ecifi
ed i
nA
ppen
dix
BN
il
Hea
ding
/Su
bhea
ding
RAT
E O
F D
UTY
Des
crip
tion
Uni
t of
Qua
ntity
Impo
rtEx
port
(1)
(2)
(3)
(4)
(5)
Teks 2 (ms. 17-68).indd 8096 1/8/08 9:17:22 PM
-
8097 P.U. (A) 441.
- O
f tu
rkey
s:02
07.2
400
0-
- N
ot c
ut i
n pi
eces
, fr
esh
or c
hille
d
kgN
ilN
il02
07.2
500
0-
- N
ot c
ut i
n pi
eces
, fr
ozen
kg
Nil
Nil
0207
.26
000
- -
Cut
s an
d of
fal,
fres
h or
chi
lled
kg
Nil
Nil
0207
.27
000
- -
Cut
s an
d of
fal,
froz
en
kgN
ilN
il-
Of
duck
s, g
eese
or
guin
ea f
owls
:02
07.3
200
0-
- N
ot c
ut i
n pi
eces
, fr
esh
or c
hille
d
kg
Nil
Nil
0207
.33
000
- -
Not
cut
in
piec
es,
froz
en
kg
Nil
Nil
0207
.34
000
- -
Fatty
liv
ers,
fre
sh o
r ch
illed
kgN
ilN
il02
07.3
500
0-
- O
ther
, fr
esh
or c
hille
dkg
Nil
Nil
0207
.36
000
- -
Oth
er,
froz
enkg
Nil
Nil
02.0
8
Oth
er m
eat
and
edib
le m
eat
offa
l, fr
esh,
chi
lled
or f
roze
n.
0208
.10
000
- O
f ra
bbits
or
hare
s
kgN
ilN
il02
08.3
000
0-
Of
prim
ates
kgN
ilN
il02
08.4
000
0- O
f wha
les,
dol
phin
s an
d po
rpoi
ses
(mam
mal
s of
the
orde
r Cet
acea
); of
man
atee
s an
d du
gong
s (m
amm
als
of t
he o
rder
Sire
nia)
kgN
ilN
il02
08.5
000
0-
Of
rept
iles
(incl
udin
g sn
akes
and
tur
tles)
kgN
ilN
il02
08.9
000
0-
Oth
er
kgN
ilN
il
0209
.00
000
Pig
fat,
free
of
lean
mea
t, an
d po
ultr
y fa
t, no
t re
nder
ed o
r ot
herw
ise
extr
acte
d, f
resh
, chi
lled,
fro
zen,
sal
ted,
in b
rine
, dri
ed
or s
mok
ed.
kgN
ilN
il
02.1
0
Mea
t an
d ed
ible
mea
t of
fal,
salte
d, i
n br
ine,
dri
ed o
r sm
oked
;ed
ible
flo
urs
and
mea
ls o
f m
eat
or m
eat
offa
l.
- M
eat
of s
win
e:
0210
.11
- -
Ham
s, s
houl
ders
and
cut
s th
ereo
f, w
ith b
one
in:
Teks 2 (ms. 17-68).indd 8097 1/8/08 9:17:23 PM
-
8098P.U. (A) 441.
100
H
ams
kg
Nil
Nil
900
O
ther
kg
Nil
Nil
0210
.12
000
- -
Bel
lies
(stre
aky)
and
cut
s th
ereo
f
kgN
ilN
il02
10.1
9
-
- O
ther
:
100
B
acon
kg
Nil
Nil
200
S
alte
d po
rk
kgN
ilN
il90
0
Oth
er
kgN
ilN
il02
10.2
0
-
Mea
t of
bov
ine
anim
als:
10
0
Bee
f an
d ve
al
kgN
ilN
il90
0
Oth
er
kgN
ilN
il-
Oth
er,
incl
udin
g ed
ible
flo
urs
and
mea
ls o
f m
eat
or m
eat
offa
l:02
10.9
100
0-
- O
f pr
imat
eskg
Nil
Nil
0210
.92
000
- - O
f wha
les,
dol
phin
s and
por
pois
es (m
amm
als o
f the
ord
er C
etac
ea);
of m
anat
ees
and
dugo
ngs
(mam
mal
s of
the
ord
er S
ireni
a)kg
Nil
Nil
0210
.93
000
- -
Of
rept
iles
(incl
udin
g sn
akes
and
tur
tles)
kgN
ilN
il02
10.9
9
-
- O
ther
:
Poul
try l
iver
:11
0
s
alte
d or
in
brin
ekg
Nil
Nil
120
drie
d or
sm
oked
kgN
ilN
il90
0
Oth
erkg
Nil
Nil
Hea
ding
/Su
bhea
ding
RAT
E O
F D
UTY
Des
crip
tion
Uni
t of
Qua
ntity
Impo
rtEx
port
(1)
(2)
(3)
(4)
(5)
Teks 2 (ms. 17-68).indd 8098 1/8/08 9:17:23 PM
-
8099 P.U. (A) 441.
Cha
pter
3
Fish
and
cru
stac
eans
, mol
lusc
s an
d ot
her
aqua
tic i
nver
tebr
ates
Cha
pter
Not
es.
1.
This
Cha
pter
doe
s no
t co
ver:
(a
) M
amm
als
of h
eadi
ng 0
1.06
;
(b
) M
eat
of m
amm
als
of h
eadi
ng 0
1.06
(he
adin
g 02
.08
or 0
2.10
);
(c
) Fi
sh (i
nclu
ding
live
rs a
nd ro
es th
ereo
f) o
r cru
stac
eans
, mol
lusc
s or
oth
er a
quat
ic in
verte
brat
es, d
ead
and
unfit
or u
nsui
tabl
e fo
r hum
an c
onsu
mpt
ion
by re
ason
of
eith
er t
heir
spec
ies
or t
heir
cond
ition
(C
hapt
er 5
); flo
urs,
mea
ls o
r pe
llets
of
fish
or o
f cr
usta
cean
s, m
ollu
scs
or o
ther
aqu
atic
inv
erte
brat
es,
unfit
for
hu
man
con
sum
ptio
n (h
eadi
ng 2
3.01
); or
(d
) C
avia
r or
cav
iar
subs
titut
es p
repa
red
from
fis
h eg
gs (
head
ing
16.0
4).
2.
In t
his
Cha
pter
the
ter
m “
pelle
ts”
mea
ns p
rodu
cts
whi
ch h
ave
been
agg
lom
erat
ed e
ither
dire
ctly
by
com
pres
sion
or
by t
he a
dditi
on o
f a
smal
l qu
antit
y of
bi
nder
.
03.
01
Liv
e fis
h.
030
1.1
0
-
Orn
amen
tal
fish:
10
0
F
ry
kgN
ilN
il90
0
O
ther
kg
Nil
Nil
- O
ther
liv
e fis
h:
0301
.91
- - T
rout
(Sa
lmo
trut
ta, O
ncor
hync
hus
myk
iss,
Onc
orhy
nchu
s cl
arki
, O
ncor
hync
hus
agua
boni
ta,
Onc
orhy
nchu
s gi
lae,
Onc
orhy
nchu
s ap
ache
and
Onc
orhy
nchu
s ch
ryso
gast
er):
10
0
Fr
y
kgN
ilN
il90
0
O
ther
kg
Nil
Nil
Hea
ding
/Su
bhea
ding
RAT
E O
F D
UTY
Des
crip
tion
Uni
t of
Qua
ntity
Impo
rtEx
port
(1)
(2)
(3)
(4)
(5)
Teks 2 (ms. 17-68).indd 8099 1/8/08 9:17:23 PM
-
8100P.U. (A) 441.
0301
.92
- -
Eels
(An
guill
a sp
p.):
10
0
Fr
y
kgN
ilN
il90
0
O
ther
kg
Nil
Nil
0301
.93
- -
Car
p:
100
Fry
kg
Nil
Nil
900
Oth
er
kgN
ilN
il03
01.9
400
0-
- B
luef
in t
unas
(Th
unnu
s th
ynnu
s)kg
Nil
Nil
0301
.95
000
- -
Sout
hern
blu
efin
tun
as (
Thun
nus
mac
coyi
i)kg
Nil
Nil
0301
.99
000
- -
Oth
er
kgN
ilN
il
03.0
2
Fish
, fre
sh o
r ch
illed
, exc
ludi
ng f
ish
fille
ts a
nd o
ther
fis
h m
eat
of h
eadi
ng 0
3.04
.
-
Salm
onid
ae,
excl
udin
g liv
ers
and
roes
:
0302
.11
000
- - T
rout
(Sa
lmo
trut
ta, O
ncor
hync
hus
myk
iss,
Onc
orhy
nchu
s cl
arki
, O
ncor
hync
hus
agua
boni
ta,
Onc
orhy
nchu
s gi
lae,
Onc
orhy
nchu
s ap
ache
and
Onc
orhy
nchu
s ch
ryso
gast
er)
kgN
ilN
il03
02.1
200
0-
- Pa
cific
sal
mon
(O
ncor
hync
hus
nerk
a, O
ncor
hync
hus
gosb
usch
a,
Onc
orhy
nchu
s ke
ta, O
ncor
hync
hus
tsch
awyt
scha
, Onc
orhy
nchu
s ki
sutc
h, O
ncor
hync
hus m
asou
, and
Onc
orhy
nchu
s rho
duru
s), A
tlant
ic
salm
on (
Salm
o sa
lar)
and
Dan
ube
salm
on (
Huc
ho h
ucho
)kg
Nil
Nil
0302
.19
000
- -
Oth
er
kgN
ilN
il-
Flat
fis
h (P
leur
onec
tidae
, Bo
thid
ae,
Cyn
oglo
ssid
ae,
Sole
idae
, Sc
opht
halm
idae
and
Cith
arid
ae),
excl
udin
g liv
ers
and
roes
:03
02.2
100
0- -
Hal
ibut
(Rei
nhar
dtiu
s hip
pogl
osso
ides
, Hip
pogl
ossu
s hip
pogl
ossu
s,
Hip
pogl
ossu
s st
enol
epis
)kg
Nil
Nil
Hea
ding
/Su
bhea
ding
RAT
E O
F D
UTY
Des
crip
tion
Uni
t of
Qua
ntity
Impo
rtEx
port
(1)
(2)
(3)
(4)
(5)
Teks 2 (ms. 17-68).indd 8100 1/8/08 9:17:24 PM
-
8101 P.U. (A) 441.
0302
.22
000
- -
Plai
ce (
Pleu
rone
ctes
pla
tess
a)
kgN
ilN
il03
02.2
300
0-
- So
le (
Sole
a sp
p.)
kg
Nil
Nil
0302
.29
000
- -
Oth
er
kgN
ilN
il-
Tuna
s (o
f th
e ge
nus
Thun
nus)
, sk
ipja
ck o
r st
ripe-
belli
ed b
onito
(E
uthy
nnus
(K
atsu
won
us)
pela
mis
), ex
clud
ing
liver
s an
d ro
es:
0302
.31
000
- -
Alb
acor
e or
lon
gfin
ned
tuna
s (T
hunn
us a
lalu
nga)
kg
Nil
Nil
0302
.32
000
- -
Yello
wfin
tun
as (
Thun
nus
alba
care
s)
kgN
ilN
il03
02.3
300
0-
- Sk
ipja
ck o
r st
ripe-
belli
ed b
onito
kg
Nil
Nil
0302
.34
000
- -
Big
eye
tuna
s (T
hunn
us o
besu
s)kg
Nil
Nil
0302
.35
000
- -
Blu
efin
tun
as (
Thun
nus
thyn
nus)
kgN
ilN
il03
02.3
600
0-
- So
uthe
rn b
luef
in t
unas
(Th
unnu
s m
acco
yii)
kgN
ilN
il03
02.3
900
0-
- O
ther
kg
Nil
Nil
0302
.40
000
- H
errin
gs (
Clu
pea
hare
ngus
, C
lupe
a pa
llasi
i), e
xclu
ding
liv
ers
and
roes
kg
Nil
Nil
0302
.50
000
- Cod
(Gad
us m
orhu
a, G
adus
oga
c, G
adus
mac
roce
phal
us),
excl
udin
g liv
ers
and
roes
kg
Nil
Nil
- O
ther
fis
h, e
xclu
ding
liv
ers
and
roes
: 03
02.6
100
0- -
Sar
dine
s (Sa
rdin
a pi
lcha
rdus
, Sar
dino
ps sp
p.),
sard
inel
la (S
ardi
nella
sp
p.),
bris
ling
or s
prat
s (S
prat
tus
spra
ttus)
kg
Nil
Nil
0302
.62
000
- -
Had
dock
(M
elan
ogra
mm
us a
egle
finus
)
kgN
ilN
il03
02.6
300
0-
- C
oalfi
sh (
Polla
chiu
s vi
rens
)
kgN
ilN
il03
02.6
400
0-
- M
acke
rel
(Sco
mbe
r sc
ombr
us,
scom
ber
aust
rala
sicu
s, S
com
ber
japo
nicu
s)
kgN
ilN
il03
02.6
500
0-
- D
ogfis
h an
d ot
her
shar
ks
kgN
ilN
il03
02.6
600
0-
- Ee
ls (
Angu
illa
spp.
)
kgN
ilN
il03
02.6
700
0-
- Sw
ordf
ish
(Xip
hias
gla
dius
)kg
Nil
Nil
0302
.68
000
- -
Toot
hfis
h (D
isso
stic
hus
spp.
)kg
Nil
Nil
0302
.69
000
- -
Oth
er
kgN
ilN
il03
02.7
000
0-
Live
rs a
nd r
oes
kg
Nil
Nil
Teks 2 (ms. 17-68).indd 8101 1/8/08 9:17:24 PM
-
8102P.U. (A) 441.
03.0
3
Fish
, f
roze
n, e
xclu
ding
fis
h fi
llets
and
oth
er f
ish
mea
t of
he
adin
g 03
.04.
- P
acifi
c sa
lmon
(on
corh
ynch
us n
erka
, O
ncor
hync
hus
g
orbu
scha
, O
ncor
hync
hus
keta
, O
ncor
hync
hus
tsch
awyt
scha
,
Onc
orhy
nchu
s ki
sutc
h, O
ncor
hync
hus
mas
ou a
nd
O
ncor
hync
hus
rhod
urus
), ex
clud
ing
liver
s an
d ro
es:
0303
.11
000
- -
Sock
eye
salm
on (
red
salm
on)
(Onc
orhy
nchu
s ne
rka)
kgN
ilN
il03
03.1
900
0-
- O
ther
kgN
ilN
il-
Oth
er s
alm
onid
ae,
excl
udin
g liv
ers
and
roes
:
0303
.21
000
- -
Trou
t (S
alm
o tr
utta
, O
ncor
hync
hus
myk
iss,
Onc
orhy
nchu
s
cl
arki
, O
ncor
hync
hus
agua
boni
ta,
Onc
orhy
nchu
s gi
lae,
O
ncor
hync
hus
apac
he a
nd O
ncor
hync
hus
chry
soga
ster
)
kgN
ilN
il03
03.2
200
0-
- A
tlant
ic s
alm
on (
Salm
o sa
lar)
and
Dan
ube
salm
on
(H
ucho
huc
ho)
kg
Nil
Nil
0303
.29
000
- -
Oth
er
kgN
ilN
il-
Flat
fis
h (P
leur
onec
tidae
, Bo
thid
ae,
Cyn
oglo
ssid
ae,
Sole
idae
,
Scop
htha
lmid
ae a
nd C
ithar
idae
), ex
clud
ing
liver
s an
d ro
es:
03
03.3
100
0-
- H
alib
ut (
Rein
hard
tius
hipp
oglo
ssoi
des,
Hip
pogl
ossu
s
hipp
oglo
ssus
, H
ippo
glos
sus
sten
olep
is)
kgN
ilN
il03
03.3
200
0-
- Pl
aice
(Pl
euro
nect
es p
late
ssa)
kg
Nil
Nil
0303
.33
000
- -
Sole
(So
lea
spp.
)
kgN
ilN
il03
03.3
900
0-
- O
ther
kg
Nil
Nil
- Tu
nas
(of
the
genu
s Th
unnu
s),
skip
jack
or
strip
e-be
llied
boni
to (
Euth
ynnu
s (K
atsu
won
us)
pela
mis
), ex
clud
ing
liver
s
and
roes
:
Hea
ding
/Su
bhea
ding
RAT
E O
F D
UTY
Des
crip
tion
Uni
t of
Qua
ntity
Impo
rtEx
port
(1)
(2)
(3)
(4)
(5)
Teks 2 (ms. 17-68).indd 8102 1/8/08 9:17:24 PM
-
8103 P.U. (A) 441.
0303
.41
000
- -
Alb
acor
e or
lon
gfin
ned
tuna
s (T
hunn
us a
lalu
nga)
kg
Nil
Nil
0303
.42
000
- -
Yello
wfin
tun
as (
Thun
nus
alba
care
s)
kgN
ilN
il03
03.4
300
0-
- Sk
ipja
ck o
r st
ripe-
belli
ed b
onito
kg
Nil
Nil
0303
.44
000
- -
Big
eye
tuna
s (T
hunn
us o
besu
s)kg
Nil
Nil
0303
.45
000
- -
Blu
efin
tun
as (
Thun
nus
thyn
nus)
kgN
ilN
il03
03.4
600
0-
- So
uthe
rn b
luef
in t
unas
(Th
unnu
s m
acco
yii)
kgN
ilN
il03
03.4
900
0-
- O
ther
kg
Nil
Nil
- H
errin
gs (
Clu
pea
hare
ngus
, C
lupe
a pa
llasi
i), a
nd c
od (
Gad
us
m
orhu
a, G
adus
oga
c, G
adus
mac
roce
phal
us)
excl
udin
g liv
ers
an
d ro
es:
kg
Nil
Nil
0303
.51
000
- -
Her
rings
(C
lupe
a ha
reng
us,
Clu
pea
palla
sii)
kgN
ilN
il03
03.5
200
0-
- C
od (
Gad
us m
orhu
a, G
adus
oga
c, G
adus
mac
roce
phal
us)
kgN
ilN
il-
Swor
dfis
h (X
iphi
as g
ladi
us)
and
Toot
hfis
h (D
isso
stic
hus
spp.
),
excl
udin
g liv
ers
and
roes
:03
03.6
100
0-
- Sw
ordf
ish
(Xip
hias
gla
dius
)kg
Nil
Nil
0303
.62
000
- -
Toot
hfis
h (D
isso
stic
hus
spp.
)kg
Nil
Nil
- O
ther
fis
h, e
xclu
ding
liv
ers
and
roes
:
03
03.7
100
0-
- Sa
rdin
es (
Sard
ina
pilc
hard
us,
Sard
inop
s sp
p.),
sard
inel
la
(S
ardi
nella
spp
.), b
rislin
g or
spa
rts (
Spra
ttus
spra
ttus)
kg
Nil
Nil
0303
.72
000
- -
Had
dock
(M
elan
ogra
mm
us a
egle
finus
)
kgN
ilN
il03
03.7
300
0-
- C
oalfi
sh (
Polla
chiu
s vi
rens
)
kgN
ilN
il03
03.7
400
0-
- M
acke
rel
(Sco
mbe
r sc
ombr
us,
Scom
ber
aust
rala
sicu
s,
Scom
ber
japo
nicu
s)
kgN
ilN
il03
03.7
500
0-
- D
ogfis
h an
d ot
her
shar
ks
kgN
ilN
il03
03.7
600
0-
- Ee
ls (
Angu
illa
spp.
)
kgN
ilN
il03
03.7
700
0-
- Se
a ba
ss (
Dic
entr
arch
us l
abra
x, D
icen
trar
chus
pun
ctat
us)
kg
Nil
Nil
0303
.78
000
- -
Hak
e (M
erlu
cciu
s, U
roph
ycis
spp
.)
kgN
ilN
il03
03.7
900
0-
- O
ther
kg
Nil
Nil
0303
.80
000
- Li
vers
and
roe
s
kgN
ilN
il
Teks 2 (ms. 17-68).indd 8103 1/8/08 9:17:25 PM
-
8104P.U. (A) 441.
Hea
ding
/Su
bhea
ding
RAT
E O
F D
UTY
Des
crip
tion
Uni
t of
Qua
ntity
Impo
rtEx
port
(1)
(2)
(3)
(4)
(5)
03.0
4
Fish
fill
ets
and
othe
r fis
h m
eat
(whe
ther
or
not
min
ced)
, fre
sh,
chill
ed o
r fr
ozen
.
- Fr
esh
or c
hille
d:
03
04.1
100
0-
- Sw
ordf
ish
(Xip
hias
gla
dius
) kg
Nil
Nil
0304
.12
000
- -
Toot
hfis
h (D
isso
stic
hus
spp.
)kg
Nil
Nil
0304
.19
000
- -
Oth
erkg
Nil
Nil
- Fr
ozen
fill
ets:
03
04.2
100
0-
- Sw
ordf
ish
(Xip
hias
gla
dius
) kg
Nil
Nil
0304
.22
000
- -
Toot
hfis
h (D
isso
stic
hus
spp.
)kg
Nil
Nil
0304
.29
000
- -
Oth
erkg
Nil
Nil
- O
ther
:03
04.9
100
0-
- Sw
ordf
ish
(Xip
hias
gla
dius
) kg
Nil
Nil
0304
.92
000
- -
Toot
hfis
h (D
isso
stic
hus
spp.
)kg
Nil
Nil
0304
.99
000
- -
Oth
erkg
Nil
Nil
03.0
5
Fish
, dri
ed, s
alte
d or
in b
rine
; sm
oked
fish
, whe
ther
or
not c
ooke
d be
fore
or
duri
ng t
he s
mok
ing
proc
ess;
flo
urs,
mea
ls
and
pelle
ts
of f
ish,
fit
for
hum
an c
onsu
mpt
ion.
03
05.1
000
0-
Flou
rs,
mea
ls a
nd p
elle
ts o
f fis
h, f
it fo
r hu
man
con
sum
ptio
n
kg
Nil
Nil
0305
.20
- Li
vers
and
roe
s of
fis
h, d
ried,
sm
oked
, sa
lted
or i
n br
ine:
10
0
O
f co
d
kg8%
Nil
Of
salm
on:
Teks 2 (ms. 17-68).indd 8104 1/8/08 9:17:25 PM
-
8105 P.U. (A) 441.
210
s
mok
ed
kg8%
Nil
220
d
ried,
sal
ted
or i
n br
ine
kg
7%N
il
O
f ot
her
mar
ine
fish:
310
s
mok
ed
kg8%
Nil
320
d
ried,
sal
ted
or i
n br
ine
kg
7%N
il
O
f fr
eshw
ater
fis
h:
410
s
mok
ed
kg8%
Nil
420
d
ried,
sal
ted
or i
n br
ine
kg
Nil
Nil
0305
.30
- Fi
sh f
illet
s, d
ried,
sal
ted
or i
n br
ine,
but
not
sm
oked
:
100
Of
mar
ine
fish
kg
7%N
il20
0
O
f fr
eshw
ater
fis
h
kgN
ilN
il-
Smok
ed f
ish,
inc
ludi
ng f
illet
s:
0305
.41
000
- -
Paci
fic s
alm
on (
Onc
orhy
nchu
s ne
rka,
Onc
orhy
nchu
s
gosb
usch
a, O
ncor
hync
hus
keta
, O
ncor
hync
hus
ts
chaw
ytsc
ha,
Onc
orhy
nchu
s ki
sutc
h, O
ncor
hync
hus
mas
ou,
and
Onc
orhy
nchu
s rh
odur
us),
Atla
ntic
sal
mon
(Sa
lmo
sala
r)
and
Dan
ube
salm
on (
Huc
ho h
ucho
)
kg
7%N
il03
05.4
200
0-
- H
errin
gs (
Clu
pea
hare
ngus
, C
lupe
a pa
llasi
i)
kg7%
Nil
0305
.49
000
- -
Oth
er
kg7%
Nil
- D
ried
fish,
whe
ther
or
not
salte
d bu
t no
t sm
oked
:
0305
.51
000
- -
Cod
(G
adus
mor
hua,
Gad
us o
gac,
Gad
us m
acro
ceph
alus
)
kg7%
Nil
0305
.59
- -
Oth
er:
10
0
Ik
an b
ilis
kg
7%N
il20
0
Fi
shm
aws
kg
7%N
il30
0
Sh
arks
’ fin
s
kg7%
Nil
Oth
er:
910
m
arin
e
kg7%
Nil
920
f
resh
wat
er
kgN
ilN
il
Teks 2 (ms. 17-68).indd 8105 1/8/08 9:17:25 PM
-
8106P.U. (A) 441.
Hea
ding
/Su
bhea
ding
RAT
E O
F D
UTY
Des
crip
tion
Uni
t of
Qua
ntity
Impo
rtEx
port
(1)
(2)
(3)
(4)
(5)
- Fi
sh,
salte
d bu
t no
t dr
ied
or s
mok
ed a
nd f
ish
in b
rine:
03
05.6
100
0-
- H
errin
gs (
Clu
pea
hare
ngus
, C
lupe
a pa
llasi
i)
kg7%
Nil
0305
.62
000
- -
Cod
(G
adus
mor
hua,
Gad
us o
gac,
Gad
us m
acro
ceph
alus
)
kg7%
Nil
0305
.63
000
- -
Anc
hovi
es (
Engr
aulis
spp
.)
kg7%
Nil
0305
.69
- -
Oth
er:
10
0
Fi
shm
aws
kg
7%N
il20
0
Sh
arks
’ fin
s
kg7%
Nil
Oth
er:
91
0
mar
ine
kg
7%N
il92
0
fre
shw
ater
kg
Nil
Nil
03.0
6
Cru
stac
eans
, whe
ther
in s
hell
or n
ot, l
ive,
fre
sh, c
hille
d, f
roze
n,
drie
d, sa
lted
or in
bri
ne, c
rust
acea
ns, i
n sh
ell,
cook
ed b
y st
eam
ing
or b
y bo
iling
in
wat
er,
whe
ther
or
not
chill
ed,
froz
en,
drie
d,
salte
d or
in
brin
e; f
lour
s, m
eals
and
pel
lets
of
crus
tace
an,
fit
for
hum
an c
onsu
mpt
ion.
-
Froz
en:
0306
.11
000
- -
Roc
k lo
bste
r an
d ot
her
sea
craw
fish
(Pal
inur
us s
pp.,
Pa
nulir
us s
pp.,
Jasu
s sp
p.)
kg
Nil
Nil
0306
.12
000
- -
Lobs
ters
(H
omar
us s
pp.)
kg
Nil
Nil
0306
.13
000
- -
Shrim
ps a
nd p
raw
ns
kgN
ilN
il03
06.1
400
0-
- C
rabs
kg
Nil
Nil
0306
.19
000
- -
Oth
er,
incl
udin
g flo
urs,
mea
ls a
nd p
elle
ts o
f c
rust
acea
ns,
fit
for
hum
an c
onsu
mpt
ion
kgN
ilN
il
Teks 2 (ms. 17-68).indd 8106 1/8/08 9:17:25 PM
-
8107 P.U. (A) 441.
- N
ot f
roze
n:
03
06.2
1
-
- R
ock
lobs
ter
and
othe
r se
a cr
awfis
h (P
alin
urus
spp
.,
Pa
nulir
us s
pp.,
Jasu
s sp
p.):
100
In
airti
ght
cont
aine
rs
kg8%
Nil
900
Oth
er
kgN
ilN
il03
06.2
2
-
- Lo
bste
r (H
omar
us s
pp.):
10
0
I
n ai
rtigh
t co
ntai
ners
kg
8%N
il90
0
O
ther
kg
Nil
Nil
0306
.23
- -
Shrim
ps a
nd p
raw
ns:
I
n sh
ell
cook
ed b
y st
eam
ing
or b
y bo
iling
in
wat
er,
drie
d,
sal
ted
or i
n br
ine:
110
in
airti
ght
cont
aine
rs
kg8%
Nil
190
oth
er
kgN
ilN
il
O
ther
:
910
f
resh
, ch
illed
kg
Nil
Nil
990
o
ther
kg
Nil
Nil
0306
.24
- -
Cra
bs:
10
0
I
n ai
rtigh
t co
ntai
ners
kg
8%N
il90
0
O
ther
kg
Nil
Nil
0306
.29
- -
Oth
er,
incl
udin
g flo
urs,
mea
ls a
nd p
elle
ts o
f c
rust
acea
ns,
fit
for
hum
an c
onsu
mpt
ion:
100
In
airti
ght
cont
aine
rs
kg8%
Nil
900
Oth
er
kgN
ilN
il
03.0
7
Mol
lusc
s, w
heth
er in
shel
l or n
ot, l
ive,
fres
h, c
hille
d, fr
ozen
, dri
ed,
salte
d or
in b
rine
; aq
uatic
inve
rteb
rate
s ot
her
than
cru
stac
eans
an
d m
ollu
scs,
liv
e, f
resh
, ch
illed
, f
roze
n, d
ried
, sa
lted
or i
n br
ine;
flo
urs,
mea
ls a
nd p
elle
ts o
f aq
uatic
inv
erte
brat
es o
ther
th
an c
rust
acea
ns, f
it fo
r hu
man
con
sum
ptio
n.
Teks 2 (ms. 17-68).indd 8107 1/8/08 9:17:26 PM
-
8108P.U. (A) 441.
0307
.10
000
- O
yste
rs
kgN
ilN
il-
Scal
lops
, in
clud
ing
quee
n sc
allo
ps,
of t
he g
ener
a Pe
cten
,
Chl
amys
or
Plac
opec
ten:
0307
.21
000
- -
Live
, fr
esh
or c
hille
d
kgN
ilN
il03
07.2
9
-
- O
ther
:
100
F
roze
n
kgN
ilN
il20
0
Drie
d, s
alte
d or
in
brin
e
kgN
ilN
il-
Mus
sels
(M
ytilu
s sp
p.,
Pern
a sp
p.):
03
07.3
100
0-
- Li
ve,
fres
h or
chi
lled
kg
Nil
Nil
0307
.39
- -
Oth
er:
10
0
Fro
zen
kg
Nil
Nil
200
D
ried,
sal
ted
or i
n br
ine
kg
Nil
Nil
- C
uttle
fis
h (S
epia
offi
cina
lis,
Ross
ia m
acro
som
a, S
epio
la
spp.
) an
d sq
uid
(Om
mas
trep
hes
spp.
, Lo
ligo
spp.
,
Not
otod
arus
spp
., Se
piot
euth
is s
pp.):
0307
.41
000
- -
Live
, fr
esh
or c
hille
d
kgN
ilN
il03
07.4
9
-
- O
ther
:
100
F
roze
n
kgN
ilN
il20
0
Drie
d, s
alte
d or
in
brin
e
kgN
ilN
il-
Oct
opus
(O
ctop
us s
pp.):
0307
.51
000
- -
Live
, fr
esh
or c
hille
d
kg20
%N
il03
07.5
9
-
- O
ther
:
100
F
roze
n
kgN
ilN
il20
0
Drie
d, s
alte
d or
in
brin
e
kg20
%N
il
Hea
ding
/Su
bhea
ding
RAT
E O
F D
UTY
Des
crip
tion
Uni
t of
Qua
ntity
Impo
rtEx
port
(1)
(2)
(3)
(4)
(5)
Teks 2 (ms. 17-68).indd 8108 1/8/08 9:17:26 PM
-
8109 P.U. (A) 441.
0307
.60
- Sn
ails
, ot
her
than
sea
sna
ils:
10
0
Live
, fr
esh
or c
hille
d
kgN
ilN
il20
0
Froz
e