Automatic
Service Tax Refund to Exporters on All Industry Rate Allowed
[Service
Tax Notification No. 52 dated 30th December 2011]
In
exercise of the powers conferred by sub-section (1) of section 93 of the
Finance Act, 1994 (32 of 1994) (hereinafter referred to as the said Act) and in
supersession of the Government of India in the Ministry of Finance (Department
of Revenue) notification 17/2009 - Service Tax, dated the 7th July, 2009,
published in the Gazette of India, Extraordinary, part II, section 3,
subsection (i) vide number G.S.R. 489(E), dated the 7th July, 2009, except as
respects things done or omitted to be done before such supersession, the
Central Government, on being satisfied that it is necessary in the public
interest so to do, hereby exempts the taxable services specified in column (3)
of the Table below (hereinafter referred to as specified services) falling
under sub-clauses of clause (105) of section 65 of the said Act, received by an
exporter of goods (hereinafter referred to as the exporter) and used for export
of goods (hereinafter referred to as said goods), from the whole of the service
tax leviable thereon under section 66 and section 66A
of the said Act, subject to the specified conditions:
Provided
that–
(a) the exemption shall be provided by way of refund of service
tax paid on the specified services used for export of the said goods;
(b) the exemption
shall be claimed either on the basis of rates specified in the Schedule of
rates annexed to this notification (hereinafter referred to as the Schedule),
as per the procedure specified in paragraph 2 or on the basis of documents, as
per the procedure specified in paragraph 3;
(c) no CENVAT credit of service tax paid on the specified
services used for export of the said goods has been taken under the CENVAT
Credit Rules, 2004;
(d) the exemption shall not be claimed by a Unit or Developer of
a Special Economic Zone;
(2) the exemption shall be given effect to in the following
manner, namely:-
(a) manufacturer-exporter,
who is registered as an assessee under the Central
Excise Act, 1944 (1 of 1944) or the rules made thereunder shall register his
central excise registration number and bank account number with the customs;
(b) exporter who is not so registered under the provisions
referred to in clause (a), shall register his service tax code number and bank
account number with the customs;
(c) service tax
code number referred to in clause (b), shall be obtained by filing a
declaration in Form A-2 to the Assistant Commissioner of Central Excise or the
Deputy Commissioner of Central Excise, as the case may be, having jurisdiction
over the registered office or the head office, as the case may be, of such
exporter;
(d) the exporter shall make a declaration in the electronic
shipping bill or bill of export, as the case may be, while presenting the same
to the proper officer of customs, to the effect that--
(i) the refund of service tax paid on the specified services is
claimed as a percentage of the declared FOB value of the said goods, on the
basis of rate specified in the Schedule;
(ii) no further
refund shall be claimed in respect of the specified services, under procedure
specified in paragraph 3 or in any other manner, including on the ground that
the refund obtained is less than the service tax paid on the specified
services;
(e) service tax
paid on the specified services eligible as refund under this exemption, shall
be calculated by applying the rate specified for goods of a class or
description, in the Schedule, as a percentage of the FOB value of the said
goods;
(f) amount so calculated as refund shall be deposited in the
bank account of the exporter;
(g) shipping bill
or bill of export on which refund has been claimed on the basis of rate
specified in the Schedule, by way of procedure specified in this paragraph, is
not eligible for refund claim on the basis of documents, specified in paragraph
3;
(h) where the refund involved in a shipping bill or bill of
export is less than rupees fifty, the same shall not be allowed;
(3) the exemption shall be given effect to in the following
manner, namely:-
(a) the exporter claiming the exemption has actually paid the
service tax on the specified service used for export of the said goods;
(b) the person
liable to pay service tax under section 68 of the said Act on the specified
service provided to the exporter and used for export of the said goods shall
not be eligible to claim exemption for the specified service;
(c) exemption by way of refund claimed by following the
procedure specified in this paragraph shall be subject to the conditions
specified against the specified service in column (4) of the said Table;
(d) the
manufacturer-exporter, who is registered as an assessee
under the Central Excise Act, 1944 (1 of 1944) or the rules made thereunder,
shall file a claim for refund of service tax paid on the specified service to
the Assistant Commissioner of Central Excise or the Deputy Commissioner of
Central Excise, as the case may be, having jurisdiction over the factory of
manufacture in Form A-1;
(e) the exporter
who is not so registered under the provisions referred to in clause (d), shall
before filing a claim for refund of service tax, file a declaration in Form
A-2, seeking allotment of service tax code , to the
Assistant Commissioner of Central Excise or the Deputy Commissioner of Central
Excise, as the case may be, having jurisdiction over the registered office or
the head office, as the case may be, of such exporter;
(f) the Assistant
Commissioner of Central Excise or the Deputy Commissioner of Central Excise, as
the case may be, shall, after due verification, allot a service tax code number
to the exporter referred to in clause (e), within seven days from the date of
receipt of the said Form A-2;
(g) on obtaining the service tax code, exporter referred to in
clause (e), shall file the claim for refund of service tax to the Assistant
Commissioner of Central Excise or the Deputy Commissioner of Central Excise, as
the case may be, having jurisdiction over the registered office or the head
office, as the case may be, in Form A-1;
(h) the claim for refund shall be filed within one year from the
date of export of the said goods.
Explanation.- For the purposes of this clause the date
of export shall be the date on which the proper officer of Customs makes an
order permitting clearance and loading of the said goods for exportation under
section 51 of the Customs Act, 1962 (52 of 1962);
(i) where the refund involved in a claim is less than rupees
five hundred, the same shall not be allowed;
(j) where the
total amount of refund sought under a claim is upto
0.25% of the total FOB value of export goods and the exporter is registered
with the Export Promotion Council sponsored by Ministry of Commerce or Ministry
of Textiles, Form A-1 shall be submitted along with relevant invoice, bill or challan, or any other document including documents
specified in column (4) of the said Table for each taxable service, in
original, issued in the name of the exporter, evidencing payment for the
specified service used for export of the said goods and the service tax
payable, certified in the manner specified in sub-clauses (A) and (B);
(A) if the exporter is a proprietorship concern or partnership
firm, the documents enclosed with the claim shall be self-certified by the
exporter and if the exporter is a limited company, the documents enclosed with
the claim shall be certified by the person authorised by the Board of
Directors;
(B) the documents
enclosed with the claim shall also contain a certificate from the exporter or
the person authorised by the Board of Directors, to the effect that specified
service to which the document pertains has been received, the service tax
payable thereon has been paid and the specified service has been used for
export of the said goods under the shipping bill number;
(k) where the
total amount of refund sought under a claim is more than 0.25% of the total FOB
value of export goods, the procedure specified in clause (j) above shall stand
modified to the extent that the certification prescribed thereon, in
sub-clauses (A) and (B) shall be
made by the Chartered Accountant who audits the annual accounts of the exporter
for the purposes of the Companies Act, 1956 (1 of 1956) or the Income Tax Act,
1961(43 of 1961), as the case may be;
(l) the
Assistant Commissioner of Central Excise or the Deputy Commissioner of Central
Excise, as the case may be, shall, after satisfying himself,-
(i) that the service tax refund claim filed in Form A-1 is
complete in every respect;
(ii) that the specified documents have been enclosed after due
certification;
(iii) that refund has not been already received on the shipping
bills or bills of export on the basis of procedure prescribed in paragraph
2;and
(iv) that the refund claimed is arithmetically accurate,
refund
the service tax paid on the specified service within a period of one month from
the receipt of said claim:
Provided that where the Assistant Commissioner of
Central Excise or the Deputy Commissioner of Central Excise, as the case may
be, has reason to believe that the claim, or the enclosed documents are not in
order or that there is a reason to deny such refund, he may, after recording
the reasons in writing, take action, in accordance with the provisions of the
said Act and the rules made thereunder;
(4) Where any
refund of service tax paid on specified service utilized for export of said
goods has been allowed to an exporter but the sale proceeds in respect of said
goods are not received by or on behalf of the exporter, in India, within the
period allowed by the Reserve Bank of India under section 8 of the Foreign
Exchange Management Act, 1999 (42 of 1999), including any extension of such
period, such refund shall be deemed never to have been allowed and recovered
under the provisions of the said Act and the rules made thereunder, as if it is
a recovery of service tax erroneously refunded;
(5) This
notification shall come into effect on the 3rd day of January, 2012.
|
Table |
|||
|
SNo. |
Classification under
sub – clauses of clause (105) of section 65 of the said Act |
Taxable Services (referred
to as ‘specified services’) |
Conditions |
|
(1) |
(2) |
(3) |
(4) |
|
1. |
(d) |
Service provided to an exporter by an insurer,
including a reinsurer carrying on general insurance business in relation to
insurance of said goods. |
Exporter shall submit document issued by the
insurer, including re-insurer, for payment of insurance premium and the
document shall be specific to export goods and shall be in the name of the
exporter. |
|
2. |
(zn) |
Service provided by a port or any person
authorised by the port in respect of the export of said goods. |
|
|
3. |
(zzh) |
Service provided by a technical testing and
analysis agency, in relation to technical testing and analysis of said goods.
|
|
|
4. |
(zzi) |
Service provided by a technical inspection and
certification agency in relation to inspection and certification of export
goods. |
|
|
5. |
(zzl) |
Service provided by other port or any person
authorised by that port in respect for export of said goods. |
|
|
6. |
(zzp) |
(i) Service provided for transport of said
goods from the inland container depot to the port of export; (ii) Service
provided to an exporter in relation to transport of export goods directly
from the place of removal, to inland container depot or port or airport, as
the case may be, from where the goods are exported. |
(i) exporter
shall certify that the benefit of exemption provided
vide notification number 18/2009-S.T. has not been claimed; and (ii) details,
those are specified in the invoice of exporter relating to export goods, are
specifically mentioned in the lorry receipt or consignment note or
transporters’ invoice and the corresponding shipping bill; (iii)
invoice issued by the exporter in relation to export
goods shall indicate the inland container depot or port or airport from where
the goods are exported. |
|
7.
|
(zzzp) |
(i)
Service provided for transport of said goods from the inland container depot
to the port of export, and (ii) services provided to an exporter in relation
to transport of export goods directly from the place of removal to inland
container depot or port or airport, as the case may be, from where the goods
are exported. |
|
|
8.
|
(zzzd) |
Specialized
cleaning services namely disinfecting, exterminating, sterilizing or
fumigating of containers used for export of said goods provided to an
exporter. |
|
|
9.
|
(zza) |
Service
provided for storage and warehousing of said goods. |
|
|
10.
|
(f)
|
Service
provided by a courier agency to an exporter in relation to transportation of
time sensitive documents, goods or articles relating to export, to a
destination outside India. |
(i)
The receipt issued by the courier agency shall specify the importer exporter
code (IEC) number of the exporter, export invoice number, nature of courier,
destination of the courier including name and address of the recipient of the
courier; and (ii) exporter produces documents relating to the use of courier
service to export goods. |
|
11.
|
(h)
|
Service
provided by a custom house agent in relation to export goods exported by the
exporter. |
Exporter
shall produce,- (i) invoice issued by custom house agent for providing
services specified in column (3) specifying,- (a) number and date of shipping
bill; (b) number and date of the invoice issued by the exporter relating to
export goods; (c) details of all the charges, whether or not reimbursable,
collected by the custom house agent from the exporter in relation to export
goods; (ii) details of other taxable services provided by the said custom
house agent and received by the exporter, whether or not relatable to export
goods. |
|
12.
|
(zm) |
(i)
Service provided in relation to collection of export bills; (ii) Service
provided in relation to export letters of credit such as advising commission,
advising amendment, confirmation charges; (iii) Service of purchase or sale
of foreign currency, including money changing provided to an exporter in
relation to export goods. |
|
|
13.
|
(zzk) |
Service
of purchase or sale of foreign currency including money changing provided to
an exporter in relation to export goods. |
|
|
14.
|
(zzzzj) |
Service
of supply of tangible goods for use, without transferring
right of possession and effective control of tangible goods, provided to an
exporter in relation to goods exported by the exporter. |
|
|
15.
|
(j)
|
Service
provided by a clearing and forwarding agent in relation to export goods
exported by the exporter. |
Exporter
shall produce,- (i) invoice issued by clearing and forwarding agent for
providing services specified in column (3) specifying,- (a) number and date
of shipping bill; (b) description of export goods; (c) number and date of the
invoice issued by the exporter relating to export goods; (d) details of all
the charges, whether or not reimbursable, collected by the clearing and
forwarding agent from the exporter in relation to export goods; (ii) details
of other taxable services provided by the said clearing and forwarding agent
and received by the exporter, whether or not relatable to export goods. |
|
16.
|
classified under any sub-clause of clause (105) of section 65. |
Payment
of service tax paid on services commonly known as terminal handling charges
in relation to export goods exported by the exporter |
|
|
17. |
(zzzzl) |
Service provided for transport of export goods through national
waterway, inland water and coastal shipping. |
(i) The exporter shall- (a) produce the Bill of Lading or a Consignment Note or a
similar document by whatever name called, issued by name; (b)
produce evidence to the effect that the said
transport is provided for export of said goods. |
|
18.
|
(zzm) |
Service
provided by airports authority or any other person in any airport in respect
of the export of said goods. |
|
Form A – 1
Application
for claiming refund of service tax paid on specified services used for export
of the said goods, under Notification No.___ / 20__-ST
To,
The
Deputy/Assistant Commissioner of Central Excise
Sir,
I/We
claim refund of Rs........... (Rupees in words),
under Notification No.____ dated______ , in respect of
service tax paid on specified services used for export of goods.
1. Name of the
exporter:
2. Membership
number of the Export Council:
3. Name of the
Export Council:
4. Address of
the registered / head office of exporter:
5. Telephone
Number and e-mail ID of the exporter:
6. Division ……… Commissionerate ……………
7. Central
Excise Registration Number (for manufacturer exporter) / Service Tax Code Number
(for exporters other than manufacturer exporter)
8. Import Export
Code Number…………..
9. Details of
Bank Account (Name of Bank, branch address and account number)
10. Details of
the refund claim (separately for each Shipping Bill):
(Rupees in thousands)
|
S.
No. |
Details
of goods exported on which refund of service tax claimed. |
||||||||
|
|
Details of shipping bill/ bill of
export, etc. |
Details of goods exported. |
|||||||
|
|
No. |
Date. |
Date
of Let export order. |
Bill
of lading or Airway bill number |
Date.
|
Description
of goods exported |
Quantity. |
Unit. |
FOB
value. |
|
1. |
|
|
|
|
|
|
|
|
|
|
Details of specified services used
for export of goods mentioned in |
Documents
attached to evidence the amount of service tax paid and establish the use of service
in exports. |
Total
amount of service tax claimed as refund. |
|||||||
|
Name
of service provider. |
Service
Tax Registration No./ Service Tax Code |
Invoice
No (pl. attach original invoice |
Date.
|
Description
of specified service. |
Classification
under the Finance Act, 1994. |
Total
amount of service tax paid. |
|
In
Figure s. |
As
a percentage of f.o.b. value in shipping bill |
9. Declaration:-
I / We hereby declare that-
(i) the
information given in this application form is true, correct and complete in
every respect, in accordance with the notification and that I am authorised to
sign on behalf of the exporter; electronic refund of service tax has not been
received from customs on the shipping bills on which refund is claimed;
(ii) no CENVAT credit of service tax paid on the specified
services used for export of said goods is/shall be taken under the CENVAT
Credit Rules, 2004;
(iii) the exemption has been claimed for service tax which has
been actually paid on the specified services;
(iv) I / we shall
maintain records pertaining to export of said goods and the specified services
used for export of the said goods and shall make available, at the declared
premises, at all reasonable time, such records for inspection and examination
by the Central Excise Officer authorised in writing by the jurisdictional
Assistant Commissioner of Central Excise or the Deputy Commissioner of Central
Excise, as the case may be.
Date:
Place:
Signature and full address of Exporter
(Affix stamp)
Form A-2
Declaration
by an exporter, for obtaining Service Tax Code
(referred
under clause 3(e) of Notification No. ___ /20__- ST dated __________)
1. Name of the
exporter:
2. Address of
the registered office or head office of the Exporter :
3. Permanent
Account Number (PAN) of the Exporter :
4. Import Export
Code (IEC) of the Exporter:
5. Details of
Bank Account of the Exporter: (a) Name of the Bank :
(b) Name of the Branch : (c) Account Number :
6. (a) Constitution of Exporter [Proprietorship /Partnership
/Registered Private Limited Company /Registered Public Limited Company /Others
(specify)]
(b) Name, address
and telephone number of proprietor /partner /director
7. Name,
designation and address of the authorised signatory / signatories:
8. I / We hereby
declare that-
(i) the information given in this application form is true,
correct and complete in every respect and that I am authorised to sign on
behalf of the exporter;
(ii) I / we shall
maintain records pertaining to export of said goods and the specified services
used for export of the said goods and shall make available, at the declared
premises, at all reasonable time, such records for inspection and examination
by the Central Excise Officer authorised in writing by the jurisdictional
Assistant Commissioner of Central Excise or the Deputy Commissioner of Central
Excise, as the case may be.
(Signature of the applicant /
authorised person with stamp)
Date:
Place:
Schedule of rates
The Chapter or sub-Heading and
descriptions of goods in the following Schedule are aligned with the tariff
items and descriptions of goods in the First Schedule to the Customs Tariff
Act, 1975(51 of 1975). The General Rules for the Interpretation of the First
Schedule to the said Customs Tariff Act, 1975 shall mutatis mutandis apply for
classifying the export goods listed in the Schedule.
|
SNo. |
Chapter or sub-Heading
No. |
Description
of goods |
Rate
|
| (1) |
(2) |
(3) |
(4) |
| 1 |
01 |
Live animal |
- |
| 2 |
02 |
Meat and Edible Meat Offal |
0.10 |
| 3 |
03 |
Fish and Crustaceans, Molluscs and other
Aquatic Invertebrates |
0.10 |
| 4 |
04 |
Dairy Produce; Birds’ Eggs; Natural honey;
Edible Products of Animal origin, not elsewhere specified or included |
0.10 |
| 5 |
05 |
Product of animal origin not elsewhere
specified or included. |
0.10 |
| 6 |
06 |
Live trees and other plants; bulbs, roots
and the like; cut flowers and ornamental foliage |
0.10 |
| 7 |
07 |
Edible Vegetables and certain Roots and
Tubers |
0.10 |
| 8 |
08 |
Edible Fruits and Nuts, Peel of Citrus Fruit
or Melons |
0.10 |
| 9 |
09 |
Coffee, Tea, Mate and Spices |
0.10 |
| 10 |
10 |
Cereals |
0.10 |
| 11 |
11 |
Products of the milling industry; malt;
starches; inulin; wheat gluten. |
0.10 |
| 12 |
12 |
Oil seeds and Oleaginous Fruits;
Miscellaneous Grains, Seeds and Fruit; Industrial and Medicinal Plants; Straw
and Fodder |
0.10 |
| 13 |
13 |
Lac; Gums, Resins and Other Vegetable Saps
and Extracts |
0.10 |
| 14 |
14 |
Vegetable plaiting materials; vegetable
products, not elsewhere specified or included. |
0.10 |
| 15 |
15 |
Animal or Vegetable fats and oils and their
Cleavage products prepared edible fats; Animal or Vegetable Waxes |
0.10 |
| 16 |
16 |
Preparations of Meat, or Fish or of
Crustaceans, Molluscs or other Aquatic Invertebrates |
0.10 |
| 17 |
17 |
Sugars and sugar confectionery |
0.10 |
| 18 |
18 |
Cocoa and Cocoa preparations |
0.10 |
| 19 |
19 |
Preparations of cereals, flour, starch or
milk; pastry cooks' products |
0.10 |
| 20 |
20 |
Preparation of Vegetables, Fruits, nuts or
other parts of plants |
0.20 |
| 21 |
21 |
Miscellaneous Edible Preparations |
0.10 |
| 22 |
2201 |
Waters, including natural or artificial
mineral waters and aerated waters, not containing added sugar or other
sweetening matter not flavoured; ice and snow |
0.10 |
| 23 |
2202 |
Waters, including mineral waters and aerated
waters containing added sugar or other sweetening matter or flavoured, and
other non-alcoholic beverages, not including fruit or vegetable juices of
heading 2009 |
0.10 |
| 24 |
2203 |
Beer made from malt |
0.10 |
| 25 |
2204 |
Wine of fresh grapes, including fortified
wines; grape must other than that of heading 2009 |
0.10 |
| 26 |
2205 |
Vermouth and other wine of fresh grapes
flavoured with plants or aromatic substances |
0.10 |
| 27 |
2206 |
Other fermented beverages (for example
cider, perry, mead); mixtures of fermented
beverages and non-alcoholic beverages, not elsewhere specified or included |
0.10 |
| 28 |
2207 |
Undenatured ethyl
alcohol of an alcoholic strength by volume of 80% vol. or higher; ethyl
alcohol and other spirits, denatured, of any strength |
0.20 |
| 29 |
2208 |
Undenatured ethyl
alcohol of an alcoholic strength by volume of less than 80% vol.; spirit,
liquors and other spirituous beverages |
0.10 |
| 30 |
2209 |
Vinegar and substitutes for vinegar obtained
from acetic acid |
0.10 |
| 31 |
23 |
Residues and waste from the food industries;
prepared animal fodder |
0.03 |
| 32 |
24 |
Tobacco and manufactured tobacco substitutes
|
0.03 |
| 33 |
25 |
Salt; Sulphur; Earths And Stone; Plastering
Materials, Lime And Cement |
0.10 |
| 34 |
26 |
Ores, Slag And Ash |
- |
| 35 |
27 |
Mineral Fuels, Mineral Oils And Products Of
Their Distillation; Bituminous Substances; Mineral Waxes |
- |
| 36 |
28 |
Inorganic Chemicals; Organic Or Inorganic
Compounds Of Precious Metals, Of Rare-Earth Metals, Of Radioactive Elements
Or Of Isotopes |
0.10 |
| 37 |
29 |
Organic Chemicals |
0.10 |
| 38 |
30 |
Pharmaceutical Products |
0.20 |
| 39 |
31 |
Fertilizers |
- |
| 40 |
32 |
Tanning Or Dyeing Extracts; Tannins And
Their Derivatives; Dyes, Pigments And Other Colouring Matter; Paints And
Varnishes; Putty And Other Mastics; Inks |
0.03 |
| 41 |
33 |
Essential Oils And Resinoids;
Perfumery, Cosmetic Or Toilet Preparations |
0.10 |
| 42 |
34 |
Soap, Organic Surface-Active Agents, Washing
Preparations, Lubricating Preparations, Artificial Waxes, Prepared Waxes,
Polishing Or Scouring Preparations, Candles And Similar Articles, Modeling Pastes, “Dental Waxes” And Dental Preparations
With A Basis Of Plaster |
0.10 |
| 43 |
35 |
Albuminoidal Substances; Modified Starches;
Glues; Enzymes |
0.10 |
| 44 |
36 |
Explosives |
- |
| 45 |
37 |
Photographic or Cinematographic Goods |
0.10 |
| 46 |
38 |
Miscellaneous Chemical Products |
0.10 |
| 47 |
39 |
Plastics And Articles Thereof |
0.10 |
| 48 |
40 |
Rubber and Articles Thereof |
0.05 |
| 49 |
41 |
Raw Hides And Skins (Other Than Fur skins)
And Leather |
0.03 |
| 50 |
4201 |
Saddlery and
harness for any animal (including traces, leads, knee pads, muzzles, saddle
cloths, saddle bags, dog coats and the like), of any material |
0.05 |
| 51 |
4202 |
Trunks, suit-cases, vanity-cases,
executive-cases, brief-cases, 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 vulcanized fiber or of paper-board,
or wholly or mainly covered with such materials or with paper |
0.10 |
| 52 |
4203 |
Articles of apparel and clothing
accessories, of leather or of composition leather |
0.10 |
| 53 |
4204 |
Omitted |
- |
| 54 |
4205 |
Other articles of leather or of composition
leather |
0.10 |
| 55 |
4206 |
Articles of gut (other than silk-worm gut),
of goldbeater’s skin, of bladders or of tendons |
0.10 |
| 56 |
4301 |
Raw fur skins (including heads, tails, paws
and other pieces or cuttings, suitable for furriers’ use), other than raw
hides and skins of headings 4101, 4102 or 4103 |
Nil |
| 57 |
4302 |
Tanned or dressed fur skins (including
heads, tails, paws and other pieces or cuttings), unassembled, or assembled
(without the addition of other materials) other than those of heading 4303 |
0.10 |
| 58 |
4303 |
Articles of apparel, clothing accessories
and other articles of fur skin |
0.10 |
| 59 |
4304 |
Artificial fur and articles thereof |
0.10 |
| 60 |
4401 |
Fuel 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 forms |
Nil |
| 61 |
4402 |
Wood charcoal (including shell or nut
charcoal), whether or not agglomerated |
Nil |
| 62 |
4403 |
Wood in the rough, whether or not stripped
of bark or sapwood, or roughly squared |
Nil |
| 63 |
4404 |
Hoop wood; 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; chip wood
and the like |
Nil |
| 64 |
4405 |
Wood wool; wood flour |
Nil |
| 65 |
4406 |
Railway or tramway sleepers (crossties) of
wood |
Nil |
| 66 |
4407 |
Wood sawn or chipped lengthwise, sliced or
peeled, whether or not planed, sanded or end jointed, of a thickness
exceeding 6 mm |
Nil |
| 67 |
4408 |
Sheets for veneering (including those
obtained by slicing laminated wood), for plywood or for similar laminated
wood and other wood, sawn lengthwise, sliced or peeled, whether or not
planed, sanded, spliced or end-jointed, of a thickness not exceeding 6 mm |
0.10 |
| 68 |
4409 |
Wood (including strips and friezes for
parquet flooring, not assembled) continuously shaped (tongued, grooved,
rebated, chamfered, v-jointed, beaded, moulded, rounded or the like) along
any of its edges or faces, whether or not planed, sanded or end-jointed |
0.10 |
| 69 |
4410 |
Particle board, oriented strand board (OSB)
and similar board (for example wafer board) of wood or other ligneous
materials, whether or not agglomerated with resins or other organic binding
substances |
0.10 |
| 70 |
4411 |
Fiberboard of wood
or other ligneous materials, whether or not bonded with resins or other
organic substances |
0.10 |
| 71 |
4412 |
Plywood, veneered panels and similar
laminated wood |
0.10 |
| 72 |
4413 |
Densified wood, in
blocks, plates, strips or profile shapes |
0.10 |
| 73 |
4414 |
Wooden frames for paintings, photographs,
mirrors or similar objects |
0.10 |
| 74 |
4415 |
Packing cases, boxes, crates, drums and
similar packings, of wood; cable-drums of wood;
pallets, Box pallets and other load boards, of wood; pallet collars of wood |
0.10 |
| 75 |
4416 |
Casks, barrels, vats, tubs and other
coopers’ products and parts thereof, of wood, including staves |
0.10 |
| 76 |
4417 |
Tools, tool bodies, tool handles, broom or
brush bodies and handles, of wood; boot or shoe lasts and trees, of wood |
0.10 |
| 77 |
4418 |
Builders’ joinery and carpentry of wood,
including cellular wood panels, assembled flooring panels, Shingles and shakes
|
0.10 |
| 78 |
4419 |
Tableware and kitchenware, of wood |
0.10 |
| 79 |
4420 |
Wood marquetry and inlaid wood; caskets and
cases for jewellery or cutlery, and similar articles, of wood; statuettes and
other ornaments, of wood; wooden articles of furniture not falling in chapter
94 |
0.10 |
| 80 |
4421 |
Other articles of wood |
0.10 |
| 81 |
45 |
Cork And Articles Of Cork |
Nil |
| 82 |
46 |
Manufactures of straw, of esparto or of
other plaiting materials; basket-ware and wickerwork. |
0.10 |
| 83 |
47 |
Pulp Of Wood Or Of Other Fibrous Cellulosic
Material; Recovered (Waste And Scrap) Paper Or Paperboard |
Nil |
| 84 |
4801 |
Newsprint, in rolls or sheets |
0.10 |
| 85 |
4802 |
Uncoated paper and paperboard, of a kind
used for writing, printing or other graphic purposes, and non
perforated punch card and punch tape paper , in rolls or rectangular
(including square)sheets of any size, other than paper of heading 4801 or
4803; hand-made paper and paperboard |
0.10 |
| 86 |
4803 |
Toilet 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 sheets |
0.10 |
| 87 |
4804 |
Uncoated Craft Paper And Paperboard, In Rools Or Sheets, Other Than That Of Heading 4802 Or 4803 |
0.10 |
| 88 |
4805 |
Other uncoated paper and paperboard, in
rolls or sheets, not further worked or processed than as specified in Note 3
to this Chapter |
0.10 |
| 89 |
4806 |
Vegetable parchment, greaseproof papers,
tracing papers and glassine and other glazed transparent or translucent
papers, in rolls or sheets |
0.10 |
| 90 |
4807 |
Composite 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 sheets |
0.10 |
| 91 |
4808 |
Paper 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 4803 |
0.10 |
| 92 |
4809 |
Carbon 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
sheets |
0.10 |
| 93 |
4810 |
Paper 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 size |
0.10 |
| 94 |
4811 |
Paper, 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 4810 |
0.10 |
| 95 |
4812 |
Filter blocks, slabs and plates, of paper
pulp |
0.10 |
| 96 |
4813 |
Cigarette paper, whether or not cut to size
or in the form of booklets or tubes |
0.10 |
| 97 |
4814 |
Wallpaper and similar wall coverings; window
transparencies of paper |
0.10 |
| 98 |
4815 |
Deleted |
- |
| 99 |
4816 |
Carbon-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 boxes |
0.10 |
| 100 |
4817 |
Envelopes, 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 stationery |
0.15 |
| 101 |
4818 |
Toilet 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, table cloths, serviettes, napkins
for babies, tampons, bed sheets and similar household, sanitary or hospital
articles, articles of apparel and clothing accessories, of paper pulp, paper,
cellulose wadding or webs of cellulose fibres |
0.15 |
| 102 |
4819 |
Cartons, 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 like |
0.15 |
| 103 |
4820 |
Registers, account books, note books, order
books, receipt books, letter pads, memorandum pads, diaries and similar
articles, excise 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 paperboard |
0.15 |
| 104 |
4821 |
Paper or paperboard labels of all kinds,
whether or not printed |
0.15 |
| 105 |
4822 |
Bobbins, spools, cops and similar supports
of paper pulp, paper or paperboard (whether or not perforated or hardened) |
0.15 |
| 106 |
4823 |
Other 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 fibres |
0.15 |
| 107 |
49 |
Printed Books, Newspapers, Pictures And
Other Products Of The Printing Industry; Manuscripts, Typescripts And Plans |
0.10 |
| 108 |
50 |
Silk |
0.10 |
| 109 |
51 |
Wool, Fine or Coarse Animal hair, Horsehair
Yarn and Woven Fabrics |
0.10 |
| 110 |
5201 |
Cotton, not carded or combed |
Nil |
| 111 |
5202 |
Cotton waste (including yarn waste and garnetted stock) |
Nil |
| 112 |
5203 |
Cotton, carded or combed |
Nil |
| 113 |
5204 |
Cotton sewing thread, whether or not put up
for retail sale |
Nil |
| 114 |
5205 |
Cotton yarn (other than sewing thread),
containing 85% or more by weight of cotton, not put up for retail sale |
0.05 |
| 115 |
5206 |
Cotton yarn (other than sewing thread),
containing less than 85% by weight of cotton, not put up for retail sale |
0.05 |
| 116 |
5207 |
Cotton yarn (other than sewing thread) put
up for retail sale |
0.05 |
| 117 |
5208 |
Woven fabrics of cotton, containing 85% or
more by weight of cotton, weighing not more than 200 g/m2 |
0.10 |
| 118 |
5209 |
Woven fabrics of cotton, containing 85% or
more by weight of cotton, weighing more than 200 g/m2 |
0.10 |
| 119 |
5210 |
Woven fabrics of cotton, containing less
than 85% by weight of cotton, mixed mainly or solely with man-made fibres, weighing
not more than 200 g/m2 |
0.10 |
| 120 |
5211 |
Woven fabrics of cotton, containing less
than 85% by weight of cotton, mixed mainly or solely with man-made fibres,
weighing more than 200 g/m2 |
0.10 |
| 121 |
5212 |
Other woven fabrics of cotton |
0.10 |
| 122 |
53 |
Other Vegetable Textile Fibres; Paper yarn
and Woven Fabrics of Paper yarn |
0.10 |
| 123 |
5401 |
Sewing thread of man-made filaments, whether
or not put up for retail sale |
0.05 |
| 124 |
5402 |
Synthetic filament yarn (other than sewing
thread), not put up for retail sale, including synthetic monofilament of less
than 67 decitex |
0.05 |
| 125 |
5403 |
Artificial filament yarn (other than sewing
thread), not put for retail sale, including artificial mono filament of less
than 67 decitex |
0.05 |
| 126 |
5404 |
Synthetic monofilament of 67 decitex or more and of which no cross-sectional dimension
exceeds 1 mm; strip and the like (for example, artificial straw) of synthetic
textile materials of an apparent width not exceeding 5 mm |
0.05 |
| 127 |
5405 |
Artificial monofilament of 67 decitex or more and of which no cross-sectional dimension
exceeds 1 mm; strip and the like (for example, artificial straw) of
artificial textile materials of an apparent width not exceeding 5 mm |
0.05 |
| 128 |
5406 |
Man-made filament yarn (other than sewing
thread), put up for retail sale |
0.05 |
| 129 |
5407 |
Woven fabrics of synthetic filament yarn,
including woven fabrics obtained from materials of heading 5404 |
0.10 |
| 130 |
5408 |
Woven fabrics of artificial filament yarn,
including woven fabrics obtained from materials of heading 5405 |
0.10 |
| 131 |
5501 |
Synthetic filament tow |
0.05 |
| 132 |
5502 |
Artificial filament tow |
0.05 |
| 133 |
5503 |
Synthetic staple fibres, not carded, combed
or otherwise processed for spinning |
0.05 |
| 134 |
5504 |
Artificial staple fibres, not carded, combed
or otherwise processed for spinning |
0.05 |
| 135 |
5505 |
Waste (including noils,
yarn waste and garneted stock) of man-made fibres |
0.05 |
| 136 |
5506 |
Synthetic staple fibres, carded, combed or
otherwise processed for spinning |
0.05 |
| 137 |
5507 |
Artificial staple fibres, carded, combed or
otherwise processed for spinning |
0.05 |
| 138 |
5508 |
Sewing thread of man-made staple fibres,
whether or not put up for retail sale |
0.05 |
| 139 |
5509 |
Yarn (other than sewing thread) of synthetic
staple fibres, not put up for retail sale |
0.05 |
| 140 |
5510 |
Yarn (other than sewing thread) of
artificial staple fibres, not put up for retail sale |
0.05 |
| 141 |
5511 |
Yarn (other than sewing thread) of man-made
staple fibres, put up for retail sale |
0.05 |
| 142 |
5512 |
Woven fabrics of synthetic staple fibres,
containing 85% or more by weight of synthetic staple fibres |
0.10 |
| 143 |
5513 |
Woven fabrics of synthetic staple fibres,
containing less than 85% by weight of such fibres, mixed mainly or solely
with cotton, of a weight not exceeding 170g/m2 |
0.10 |
| 144 |
5514 |
Woven fabrics of synthetic staple fibres,
containing less than 85% by weight of such fibres, mixed mainly or solely
with cotton, of a weight exceeding 170 g/m2 |
0.10 |
| 145 |
5515 |
Other woven fabrics of synthetic staple
fibres |
0.10 |
| 146 |
5516 |
Woven fabrics of artificial staple fibres |
0.10 |
| 147 |
56 |
Wadding, Felt and Non-Woven; special yarns;
twine, cordage, ropes and cables and Articles thereof |
0.10 |
| 148 |
57 |
Carpets and Other Textile Floor Coverings |
0.10 |
| 149 |
58 |
Special Woven Fabrics; Tufted Textile
Fabrics; Lace; Tapestries; Trimmings; Embroidery |
0.10 |
| 150 |
59 |
Impregnated, Coated, Covered or Laminated
Textile Fabrics; Textile Articles of a kind suitable for Industrial use |
0.10 |
| 151 |
60 |
Knitted or crocheted fabrics |
0.10 |
| 152 |
61 |
Articles of Apparel and Clothing
Accessories, Knitted or Crocheted |
0.15 |
| 153 |
62 |
Articles of Apparel and Clothing
Accessories, Not Knitted or Crocheted |
0.15 |
| 154 |
63 |
Other Made Up Textiles Articles; Sets; Worn
Clothing and Worn Textile Articles; Rags |
0.15 |
| 155 |
64 |
Footwear, gaiters and the like; parts of
such articles |
0.10 |
| 156 |
65 |
Headgear and parts thereof |
0.05 |
| 157 |
66 |
Umbrellas, sun umbrellas, walking-sticks,
whips, riding-crops and parts thereof |
0.03 |
| 158 |
67 |
Prepared feathers and down and articles made
of feathers or of down; artificial flowers; articles of human hair |
0.10 |
| 159 |
68 |
Articles of stone, plaster, cement,
asbestos, mica or similar materials |
0.15 |
| 160 |
69 |
Ceramic Products |
0.15 |
| 161 |
70 |
Glass And Glassware |
0.15 |
| 162 |
71 |
Natural Or Cultured Pearls, Precious Or
Semi-Precious Stones, Precious Metals, Metals Clad With Precious Metal, And
Articles Thereof; Imitation Jewellery; Coin |
0.03 |
| 163 |
7201 |
Pig iron and spiegeleisen
in pigs, blocks or other primary forms |
0.03 |
| 164 |
7202 |
Ferro alloys |
0.15 |
| 165 |
7203 |
Ferrous products obtained by direct
reduction of iron ore and other spongy ferrous products, in lumps, pellets or
similar forms; iron having minimum purity by weight of 99.94%, in lumps,
pellets or similar forms |
0.03 |
| 166 |
7204 |
Ferrous waste and scrap; remelting
scrap ingots of iron or steel |
0.03 |
| 167 |
7205 |
Granules and powders, of pig iron, spiegeleisen, iron or steel |
0.03 |
| 168 |
7206 |
Iron and non-alloy steel in ingots or other
primary forms (excluding iron of heading 7203) |
0.03 |
| 169 |
7207 |
Semi-finished products of iron or non-alloy
steel |
0.03 |
| 170 |
7208 |
Flat-rolled products of iron or non-alloy
steel, of a width of 600 mm or more, hot-rolled, not clad, plated or coated |
0.03 |
| 171 |
7209 |
Flat-rolled products of iron or non-alloy
steel, of a width of 600 mm or more, cold-rolled (cold-reduced), not clad,
plated or coated |
0.03 |
| 172 |
7210 |
Flat-rolled products of iron or non-alloy
steel, of a width of 600 mm or more, clad, plated or coated |
0.03 |
| 173 |
7211 |
Flat-rolled products of iron or non-alloy
steel, of a width of less than 600 mm, not clad, plated or coated |
0.03 |
| 174 |
7212 |
Flat-rolled products of iron or non-alloy
steel, of a width of less than 600 mm, clad, plated or coated |
0.03 |
| 175 |
7213 |
Bars and rods, hot-rolled, in irregularly
wound coils, of iron or non-alloy steel |
0.03 |
| 176 |
7214 |
Other bars and rods of iron or non-alloy
steel, not further worked than forged, hot-rolled, hot-drawn or hot-extruded,
but including those twisted after rolling |
0.03 |
| 177 |
7215 |
Other bars and rods of iron or non-alloy
steel |
0.03 |
| 178 |
7216 |
Angles, shapes and sections of iron or
non-alloy steel |
0.03 |
| 179 |
7217 |
Wire of iron or non-alloy steel |
0.15 |
| 180 |
7218 |
Stainless steel in ingots or other primary
forms; semi-finished products of stainless steel |
0.03 |
| 181 |
7219 |
Flat-rolled products of stainless steel, of
a width of 600 mm or more |
0.03 |
| 182 |
7220 |
Flat-rolled products of stainless steel, of
a width of less than 600 mm |
0.03 |
| 183 |
7221 |
Bars and rods, hot-rolled, in irregularly
wound coils, of stainless steel |
0.03 |
| 184 |
7222 |
Other bars and rods of stainless steel;
angles, shapes and sections of stainless steel |
0.03 |
| 185 |
7223 |
Wire of stainless steel |
0.15 |
| 186 |
7224 |
Other alloy steel in ingots or other primary
forms; semi-finished products of other alloy steel |
0.03 |
| 187 |
7225 |
Flat-rolled products of other alloy steel,
of a width of 600 mm or more |
0.03 |
| 188 |
7226 |
Flat-rolled products of other alloy steel,
of a width of less than 600 mm |
0.03 |
| 189 |
7227 |
Bars and rods, hot-rolled, in irregularly
wound coils, of other alloy steel |
0.03 |
| 190 |
7228 |
Other bars and rods of other alloy steel;
angles, shapes and sections, of other alloy steel; hollow drill bars and
rods, of alloy or non-alloy steel |
0.03 |
| 191 |
7229 |
Wire of other alloy steel |
0.15 |
| 192 |
7301 |
Sheet piling of iron or steel, whether or
not drilled, punched or made from assembled elements; welded angles, shapes
and sections, of iron or steel |
0.05 |
| 193 |
7302 |
Railway or tramway track construction
material of iron or steel, the following: rails, check-rails and rack rails,
switch blades, crossing frogs, point rods and other crossing pieces, sleepers
(cross-ties), fish-plates, chairs, chair wedges, sole plates (base plates),
rail clips, bedplates, ties and other material specialized for jointing or
fixing rails |
0.05 |
| 194 |
7303 |
Tubes, pipes and hollow profiles, of cast
iron |
0.05 |
| 195 |
7304 |
Tubes, pipes and hollow profiles, seamless,
of iron (other than cast iron) or steel |
0.05 |
| 196 |
7305 |
Other tubes and pipes (for example, welded,
riveted or similarly closed), having circular cross-sections, the external
diameter of which exceeds 406.4 mm, of iron or steel |
0.05 |
| 197 |
7306 |
Other tubes, pipes and hollow profiles (for
example, open seam or welded, riveted or similarly closed), of iron or steel |
0.05 |
| 198 |
7307 |
Tube or pipe fittings (for example,
couplings, elbows, sleeves), of iron or steel |
0.05 |
| 199 |
7308 |
Structures (excluding prefabricated
buildings of heading 9406) and parts of structures (for example, bridges and
bridge-sections, lock-gates, towers, lattice masts, roofs, roofing
frameworks, doors and windows and their frames and thresholds for doors,
shutters, balustrades, pillars and columns), of iron or steel; plates, rods,
angles, shapes, sections, tubes and the like, prepared for use in structures,
of iron or steel |
0.05 |
| 200 |
7309 |
Reservoirs, tanks, vats and similar
containers for any material (other than compressed or liquefied gas), of iron
or steel, of a capacity exceeding 300 l, whether or not lined or
heat-insulated, but not fitted with mechanical or thermal equipment |
0.05 |
| 201 |
7310 |
Tanks, casks, drums, cans, boxes and similar
containers, for any material (other than compressed or liquefied gas), of
iron or steel, of a capacity not exceeding 300l, whether or not lined or
heat-insulated, but not fitted with mechanical or thermal equipment |
0.05 |
| 202 |
7311 |
Containers for compressed or liquefied gas,
of iron or steel |
0.05 |
| 203 |
7312 |
Stranded wire, ropes, cables, plaited bands,
slings and the like, of iron or steel, not electrically insulated |
0.05 |
| 204 |
7313 |
Barbed wire of iron or steel; twisted hoop
or single flat wire, barbed or not, and loosely twisted double wire, of a
kind used for fencing of iron or steel |
0.05 |
| 205 |
7314 |
Cloth (including endless bands), Grill,
netting and fencing, of iron or steel wire; expanded metal of iron or steel |
0.05 |
| 206 |
7315 |
Chain and parts thereof, of iron or steel |
0.05 |
| 207 |
7316 |
Anchors, grapnels and parts thereof, of iron
or steel |
0.05 |
| 208 |
7317 |
Nails, tacks, drawing pins, corrugated
nails, staples (other than those of heading 8305) and similar articles, of
iron or steel, whether or not with heads of other material, but excluding
such articles with heads of copper |
0.15 |
| 209 |
7318 |
Screws, bolts, nuts, coach-screws, screw hooks,
rivets, cotters, cotter-pins, washers (including spring washers) and similar
articles, of iron or steel |
0.15 |
| 210 |
7319 |
Sewing needles, knitting needles, bodkins,
crochet hooks, embroidery stilettos and similar articles, for use in the
hand, of iron or steel; safety pins and other pins, of iron or steel, not
elsewhere specified or included |
0.15 |
| 211 |
7320 |
Springs and leaves for springs, of iron or
steel |
0.15 |
| 212 |
7321 |
Stoves, ranges, grates, cookers (including
those with subsidiary boilers for central heating), barbecues, braziers,
gas-rings, plate warmers and similar non-electric domestic appliances, and
parts thereof, of iron or steel |
0.15 |
| 213 |
7322 |
Radiators for central heating, not
electrically heated, and parts thereof, of iron or steel; air heaters and hot
air distributors (including distributors which can also distribute fresh or
conditioned air), not electrically heated, incorporating a motor-driven fan
or blower, and parts thereof, of iron or steel |
0.15 |
| 214 |
7323 |
Table, kitchen or other household articles
and parts thereof, of iron or steel; iron or steel wool; pot scourers and scouring or polishing pads, gloves and the
like, of iron or steel |
0.15 |
| 215 |
7324 |
Sanitary ware and parts thereof, of iron or
steel |
0.15 |
| 216 |
7325 |
Other cast articles of iron or steel |
0.15 |
| 217 |
7326 |
Other articles of iron and steel |
0.15 |
| 218 |
7401 |
Copper mattes; cement copper (precipitated
copper) |
0.03 |
| 219 |
7402 |
Unrefined copper; copper anodes for
electrolytic refining |
0.03 |
| 220 |
7403 |
Refined copper and copper alloys, unwrought |
0.03 |
| 221 |
7404 |
Copper waste and scrap |
0.03 |
| 222 |
7405 |
Master alloys of copper |
0.03 |
| 223 |
7406 |
Copper powders and flakes |
0.03 |
| 224 |
7407 |
Copper bars, rods and profiles |
0.03 |
| 225 |
7408 |
Copper wire |
0.03 |
| 226 |
7409 |
Copper plates, sheets and strip, of a
thickness exceeding 0.15 mm |
0.03 |
| 227 |
7410 |
Copper foil (whether or not printed or
backed with paper, per board , plastics or similar backing materials) of a
thickness (excluding any backing) not exceeding 0.15 mm |
0.03 |
| 228 |
7411 |
Copper tubes and pipes |
0.15 |
| 229 |
7412 |
Copper tube or pipe fittings (for example,
couplings, elbows, sleeves) |
0.15 |
| 230 |
7413 |
Stranded wire, cables, plated bands and the
like, of copper, not electrically insulated |
0.15 |
| 231 |
7414 |
Deleted |
- |
| 232 |
7415 |
Nails, tacks, drawing pins, staples (other
than those of heading 8305) and similar articles, of copper or of iron or
steel with heads of copper; screws, bolts, nuts, screw hooks, rivets,
cotters, cotter-pins, washers (including spring washers) and similar articles,
of copper |
0.15 |
| 233 |
7416 |
Deleted |
- |
| 234 |
7417 |
Deleted |
- |
| 235 |
7418 |
Table, kitchen or other household articles
and parts thereof, of copper; pot scourers and
scouring or polishing pads, gloves and the like, of copper; sanitary ware and
parts thereof, of copper |
0.15 |
| 236 |
7419 |
Other articles of copper |
0.15 |
| 237 |
75 |
Nickel and articles thereof |
0.03 |
| 238 |
7601 |
Unwrought aluminium |
0.03 |
| 239 |
7602 |
Aluminium waste and scrap |
0.03 |
| 240 |
7603 |
Aluminium powders and flakes |
0.03 |
| 241 |
7604 |
Aluminium bars, rods and profiles |
0.03 |
| 242 |
7605 |
Aluminium wire |
0.03 |
| 243 |
7606 |
Aluminium plates, sheets and strip, of a thickness
exceeding 0.2 mm |
0.03 |
| 244 |
7607 |
Aluminium foil (whether or not printed or
backed with paper, paperboard, plastics or similar backing materials) of a
thickness (excluding any backing) not exceeding 0.2mm |
0.03 |
| 245 |
7608 |
Aluminium tubes and pipes |
0.15 |
| 246 |
7609 |
Aluminium tube or pipe fittings (for
example, couplings, elbows, sleeves) |
0.15 |
| 247 |
7610 |
Aluminium structures (excluding
prefabricated buildings of heading 9406) and parts of structures (for
example, bridges and bridge-sections, towers, lattice masts, roofs, roofing
frameworks, doors and windows and their frames and thresholds for doors,
balustrades, pillars and columns); aluminium plates, rods, profiles, tubes
and the like, prepared for use in structures |
0.15 |
| 248 |
7611 |
Aluminium reservoirs, tanks, vats and
similar containers, for any material (other than compressed or liquefied
gas), of a capacity exceeding 300l, whether or not lined or heat-insulated,
but not fitted with mechanical or thermal equipment |
0.15 |
| 249 |
7612 |
Aluminium casks, drums, cans, boxes and
similar containers (including rigid or collapsible tubular containers), for
any material (other than compressed or liquefied gas), of a capacity not
exceeding 300l, whether or not lined or heat-insulated, but not fitted with
mechanical or thermal equipment |
0.15 |
| 250 |
7613 |
Aluminium containers for compressed or
liquefied gas |
0.15 |
| 251 |
7614 |
Stranded wire, cables, plaited bands and the
like, of aluminium, not electrically insulated |
0.15 |
| 252 |
7615 |
Table, kitchen or other household articles
and parts thereof, of aluminium; pot scourers and
scouring or polishing pads, gloves and the like, of aluminium; sanitary ware
and parts thereof, of aluminium |
0.15 |
| 253 |
7616 |
Other articles of aluminium |
0.15 |
| 254 |
78 |
Lead and articles thereof |
0.03 |
| 255 |
79 |
Zinc and articles thereof |
0.03 |
| 256 |
80 |
Tin and articles thereof |
0.03 |
| 257 |
81 |
Other base metals; cermets,
articles thereof |
0.03 |
| 258 |
82 |
Tools, implements, cutlery, spoons and
forks, of base metal; parts thereof of base metal |
0.15 |
| 259 |
83 |
Miscellaneous articles of base metal |
0.15 |
| 260 |
84 |
Nuclear reactors, boilers, machinery and
mechanical appliances; parts thereof |
0.05 |
| 261 |
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 |
0.05 |
| 262 |
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
signaling equipment of all kinds |
0.05 |
| 263 |
8701 |
Tractors (other than tractors of heading
8709) |
0.05 |
| 264 |
8702 |
Motor vehicles for the transport of ten or
more persons, including the driver |
0.05 |
| 265 |
8703 |
Motor cars and other motor vehicles
principally designed for the transport of persons (other than those of
heading 8702), including station wagons and racing cars |
0.05 |
| 266 |
8704 |
Motor vehicles for the transport of goods |
0.05 |
| 267 |
8705 |
Special purpose motor vehicles, other than
those principally designed for the transport of persons or goods (for
example, breakdown lorries, crane lorries, fire fighting vehicles,
concrete-mixers lorries, spraying lorries, mobile workshops, mobile
radiological units) |
0.05 |
| 268 |
8706 |
Chassis fitted with engines, for the motor
vehicles of heading 8701 to 8705 |
0.05 |
| 269 |
8707 |
Bodies (including cabs), for the motor
vehicles of headings 8701 to 8705 |
0.05 |
| 270 |
8708 |
Parts and accessories of the motor vehicles
of headings 8701 to 8705 |
0.05 |
| 271 |
8709 |
Works trucks, self-propelled, not fitted
with lifting or handling equipment, of the type used in factories,
warehouses, dock areas or airports for short distance transport of goods;
tractors of the type used on railway station platforms; parts of the
foregoing vehicles |
0.05 |
| 272 |
8710 |
Tanks and other armoured fighting vehicles,
motorized, whether or not fitted with weapons, and parts of such vehicles |
0.05 |
| 273 |
8711 |
Motorcycles (including mopeds) and cycles
fitted with an auxiliary motor, with or without side-cars; |
0.05 |
| 274 |
8712 |
Bicycles and other cycles (including
delivery tricycles), not motorised |
0.10 |
| 275 |
8713 |
Carriages for disabled persons, whether or
not motorised or otherwise mechanically propelled |
0.05 |
| 276 |
8714 |
Parts and accessories of vehicles of
headings 8711 to 8713 |
0.15 |
| 277 |
8715 |
Baby carriages and parts thereof |
0.05 |
| 278 |
8716 |
Trailers and semi-trailers; other vehicles,
not mechanically propelled; parts thereof |
0.05 |
| 279 |
88 |
Aircraft , spacecraft, and parts thereof |
0.05 |
| 280 |
89 |
Ships, boats and floating structures |
0.05 |
| 281 |
90 |
Optical, photographic, cinematographic,
measuring, checking, precision, medical or surgical instruments and
apparatus; parts and accessories thereof |
0.10 |
| 282 |
91 |
Clocks and watches and parts thereof |
0.05 |
| 283 |
92 |
Musical instruments; parts and accessories
of such articles |
0.20 |
| 284 |
93 |
Arms and ammunition; parts and accessories
thereof |
- |
| 285 |
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 |
0.05 |
| 286 |
95 |
Toys, games and sports requisites; parts and
accessories thereof |
0.20 |
| 287 |
96 |
Miscellaneous manufactured articles |
0.03 |
| 288 |
97 |
Works of art, collector’s' pieces and
antiques |
- |